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TREASURY DEPARTMENT

UNITED STATES INTERNAL REVENUE

STATISTICS OF INCOME
FROM

RETURNS OF NET INCOME FOR 1922
INCLUDING STATISTICS FROM CAPITAL STOCK TAX RETURNS
AND FEDERAL ESTATE TAX RETURNS

COMPILED UNDER THE DIRECTION OF THE

COMMISSIONER OF INTERNAL REVENUE
BY THE

STATISTICAL DIVISION, INCOME TAX UNIT




WASHINGTON
GOVERNMENT PRINTING OFFICE
1925




ADDITIONAL COPIES
0 7 THIS PUBLICATION MAY BE PROCUBED FROM
THE SUPERINTENDENT OF DOCUMENTS
GOVERNMENT PRINTING OFFICE
WASHINGTON, D. C.
AT

50 CENTS PER COPY

CONTENTS
CHART:

Showing by income classes the number of personal income-tax returns
filed for the calendar year ended December 31, 1922
Frontispiece
OFFICIAL TRANSMITTAL
RETURNS FILED

1
1

Aggregate net income and total tax (individuals and corporations)
for each of the years 1917-1922
._
PERSONAL INCOME TAX RETURNS, 1922

Distribution by States and Territories and by population
;
Text table^—Personal returns by States and Territories and per
capita distribution, calendar year 1922
Simple and cumulative distribution, by income classes
Text table—Simple and cumulative distribution of personal
returns, by income classes, calendar year 1922
Classification by sex and family relationship
Text table—Distribution of personal returns, by sex and family
relationship, calendar year 1922
Income exempt from normal tax
.
Text table—Net income exempt from and amount subject to
normal tax, personal returns, calendar year 1922
Sources of income
Text table—Distribution by sources, personal income, calendar
year 1922
_I
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 1922
Distribution of personal income, by sources and income
classes, calendar year 1922
Distribution of personal income, by sources and by income
classes, showing the proportion from each source expressed
in percentages, calendar year 1922
Income from business
Text table—Income reported from business pursuits, personal
returns, calendar year 1922
,
Interest and taxes paid by individuals
INDIVIDUALS REPORTING NET INCOME OF $300,000 AND OVER

1
2

2
3-4
5
5-6
6
6
7
7
7
7
8
8
9
10
10
10
11
11

Text t a b l e s One hundred and sixty-five individuals reporting net income of
$300,000 and over for 1922, who would have reported less than
$300,000 without capital net gain, showing the net income
and the amount of income from sale of capital assets held for
more than two years
.__„
11
Individuals reporting net income of $300,000 and over for
1916-1922
12
Sources of income for each of the years 1916-1922
12
Text table—Distribution by sources of income, 1916-1922—
Returns of 436 individuals each of whom reported net
income of $300,000 and over for 1922
.
13
Distribution by income classes 1916-1922
14
Text t a b l e s Income class distribution 1916-1922 of 537 individuals reporting net income of $300,000 and over for 1922
14
Income class distribution 1916-1922 of the four groups into
which the 537 returns reporting net income in excess of
$300,000 for 1922 are segregated
14-15
PARTNERSHIP RETURNS




„

J5

IV

CONTENTS
Page

CORPORATION INCOME-TAX RETURNS, 1922

.

l«|j

16
Corporations distributed by industrial groups
Text table—Distribution of corporations by industrial groups and
into those reporting net income and those reporting no net
income, calendar year 1922
16-17
Dividend distribution, corporation returns
___
18
Text table—Dividends paid stockholders on the capital stock of
corporations, calendar year 1922
18
Income and deductions (corporation returns)
18
Text tables—
Distribution of corporation receipts and disbursements by
sources of income and nature of deductions by industrial
divisions. Aggregate including corporations reporting
net income and those reporting no net income, calendar
year 1922
19-23
Percentage distribution of corporation receipts and disbursements by sources of income and nature of deductions
by industrial divisions. Aggregate including corporations
reporting net income and those reporting no net income,
calendar year 1922
24-27
Corporation returns distributed by size of net income
28
Text table—Corporation returns distributed by size of net income, calendar year 1922
28
Distributed and undistributed earnings of corporations reporting net
taxable income of $2,000 and over in 1922
28
Text table—Grand summary of all industries
29

INCOME RETURNS BY STATES

#

30

Combined personal and corporation' income and tax
30
Text table-^-Personal and corporation income and tax by States
and Territories, calendar year 1922
30-31
INCOME FROM FOREIGN INVESTMENTS AND RETURNS OF ALIENS

Text t a b l e s Income from sources within the United States and its possessions.
Income from sources in foreign countries
SUMMARY OF INCOME AND TAX REPORTED BY YEARS

31

31
31
32

Text tables—
Number of personal returns, calendar years 1914-1922, by income classes
32
Returns of net income by years, personal and corporation
32-33
Income-tax yield by years, personal, partnership, and corporation33
Personal returns, net income reported for calendar years, 19161922, by income classes
34
Personal returns, tax yield for calendar years 1916-1922, by income classes
34-35
Personal returns, average amount of tax and average rate of tax per
individual, calendar years 1916-1922, by income classes
35
Personal returns, income by sources for calendar years 1916-192236
PERSONAL RETURNS BY COUNTIES AND CITIES
CAPITAL STOCK TAX RETURNS

37
37-39

Text tables—1-5:
1. Aggregate, Taxable and Nontaxablc—Distribution by industrial groups
40-43
2. Taxable—Distribution by industrial groups
44-47
3. Nontaxable—Distribution by industrial groups
48-51
4. Distribution by size of capital stock fair value
52
5. Distribution by States and Territories
53-54
FEDERAL ESTATE TAX RETURNS

55

Text tables—A-G:
A. Returns of resident decedents distributed by size of net estate, showing form of property and nature of deductions __ 58-63
B. Returns of resident decedents distributed by size of net estate
64
C. Returns of nonresident decedents distributed by size of net
estate
64
D. Simple and cumulative distribution by size of net estate—
Aggregate Resident and nonresident decedents > .
65




CONTENTS

V

FEDERAL ESTATE TAX RETURNS—Continued.

Text tables—A-G—Continued.
Page
E. Vocational distribution by sex and size of net estate of the
returns of resident decedents
66-69
F. Returns of resident decedents distributed by size of net estate, age and sex, and single or married
70-72
G. Returns of resident decedents distributed by States and
Territories
..
.
73-74
BASIC TABLES
PERSONAL INCOME-TAX RETURNS:

United States tables—1-7:
1. Distribution by States
77-79
2. Distribution by income classes
80-81
3. Simple and cumulative distribution by income classes
82-84
4. Sex and family relationship—Distribution by States
85-86
5. Sex and family relationship—Distribution by income classes
87-89
6. Distribution by sources and by States
90-92
7. Distribution by sources and by income classes
93—95
States and Territories tables—13, 14:
K;. Distribution by income classes
158-224
14. Returns by years225-233
Counties and cities tables—15,16:
15. Distribution by income classes by counties
233-258
16. Distribution by cities
.
258-266
CORPORATION INCOME-TAX 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 groups
12. Returns by years

.

96
97-104
136-142
105-135
143-157

SUPPLEMENT
DISTRIBUTED AND UNDISTRIBUTED EARNINGS OF CORPORATIONS REPORTING
NET TAXABLE INCOME OF $2,000 AND OVER FOR 1922
268-398

Reprint of Senate Doc. 85, 68th Cong., 1st sess.. prepared in response
to Senate Resolution 110 of January 7, 1924.




STATISTICS OF INCOME, CALENDAR YEAR 1922
TREASURY DEPARTMENT,
OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. C, December 19, 1924.

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, 1922, and filed in 1923. There are also included
herein tables prepared from capital stock tax returns for 1923
(July 1, 1922-June 30, 1923), and Federal estate tax returns filed
from January 1, 1923, to December 31, 1923, inclusive.
RETURNS FILED
The number of individuals who filed income-tax returns for the
calendar year ended December 31, 1922, was 6,787,481. The
aggregate net income reported by these returns was $21,336,212,530,
and the tax amounted to $861*057,308. As compared with 1921,
the above figures show an increase of 125,805 or 1.88 per cent in the
number of returns filed, and an increase amounting to $1,759,000,002
or 8.98 per cent in the total net income reported, as well as an increase of $141,670,202 or 19.69 per cent in the total tax.
The number of corporation income-tax returns for the calendar
year 1922, was 382,883. Of these 212,535 reported net income
amounting to $6,963,811,143; income tax 8775,310,154, and excess
profits tax on net income earned from July 1, 1921, to December 31,
1921, reported on fiscal year returns whose accounting period terminated prior to July 1, 1922, $8,466,114; total tax $783,776,268.
For the calendar year 1921 the number of corporation returns was
356,397, of which 171,239 reported net income totaling $4,336,047,813
and tax aggregating $701,575,432.
The aggregate net income and total tax (individuals and corporations) for each of the years 1917-1922 inclusive, are as follows:
Net income
Year
Amount

Increase or
decrease

Taxes

Income tax

War profits
and excess
profits tax

Total tax

Amount

Increase or
decrease

$1,093,941,202 $1, 739, )97, 521 $2, 833,938,723
1917.... $24,382,743,418
1918.... 24, 286,150, 604 -$96, 592,814 1, 780,920, 318 2, 505, 565, 939 4, 286, 486, 257 $1, 452, 547, 534
29,270,909,906 4, 984, 759, 302 2,013,165, 992 1, 431, 305, 690 3, 444,971, 682 -841, 514, 575
1919....
988, 726, 351 2, 700, 288, 329
31, 638, 283, 996 2, 367, 374, 090 1, 711, 561, 978
-744, 683,353
1920
335,131,811
1, 420,962, 538 -1,279,325,791
1921.... 23,913,260,341 - 7 , 725,023,655 1,085,830, 727
8, 166,114
1,636,367, 462
1, 644, 833, 576
223,871,038
1922.... 28,300,023,673 4,386,763,332




2

STATISTICS O¥ INCOME
PERSONAL INCOME TAX RETURNS

The following table shows the distribution of the personal returns
by States and Territories, as well as the per capita income and tax,
according to the population of the United States as of July 1, 1922,
as estimated by the Bureau of the Census. The proportion of the
population filing returns was 6.20 per cent. The per capita net
income reported was $194.72 and the per capita income tax was
$7.86. For the preceding year, based on the census for 1920, the
proportion of the population filing returns was 6.28 per cent, the
per capita income reported was $184.65 and the per capita tax was
$6.79.
The average net income per return for 1922 was $3,143.46, the
average amount of tax $126.86, and the average tax rate 4.04 per
cent.




STATISTICS OF IXCOMTC

Personal returns, by States and Territories, and per capita distribution, calendar
year 1922
Population
as of July
1, 1922
States and territories (estimated
by Bureau
of the
Census)
2,402, 273
Alabama
55, 0S6
Alaska l
367, 589
Arizona
1,797, 978
Arkansas._
3, 697, 070
California
975, 837
Colorado
Connecticut
. 1, 449, 097
228, 330
Delaware
437, 571
District of Columbia.
1, 024. 054
Florida
2, 969. 664
Georgia
_
272. 392
Hawaii
459 233
Idaho
6, 703, 312
Illinois
._
2,989, 493
Indiana
2, 450.180
Iowa
Kansas
1.789.423
Kentucky
2 449 263
1,835,106
Louisiana
774, 617
Maine
. . .
1, 489, 399
Maryland
3S 977, 490
Massachusetts
3. 889, 418
Michigan
Minnesota
2,467,318
1, 790, 618
Mississippi
3 432 566
Missouri
Montana
593 396
1, 323,193
Nebraska
77, 407
Nevada
446. 304
New Hampshire
3,315,231
New Jersey..
368, 861
New Mexico
10, 712, 680
New York.
2, 049, 982
North Carolina
664, 850
North Dakota..
6,014,914
Ohio
2,123, 851
Oklahoma
Oregon
811.875
8,991,666
Pennsylvania
620, 308
Rhode island..
..
1, 727, 070
South Carolina
650, 108
South Dakota
2, 377, 308
Tennessee
Texas
4,860, 658
Utah
468, 979
352, 428
Vermont.
2 372 940
Virginia
1
Washington
1,466,926
West Virginia
._ 1,526, 169
2, 70S, 858
Wisconsin
20(3, 875
Wyoming

Total
1

1109, 552,128

Alaska included in Washington.




Returns

Number

Net income

Per cent
of total

Amount

Tax

Per cent
of total

Amount

Per cent
of total

43,612

0.64

$126,908,473

$2,892, 298

0.34

20, 079
32, 072
420,923
67, 463
128. 431
17,141
77,923
41, 531
69,988
11,597
23, 369
614,449
153,469
131,870
86,915
69,666
66. 972
43, 041
110,898
397, 241
267, 953
122, 885
26.897
173 728
38 014
67. 503
9,723
31, 787
301, 834
11.553
1,102,748
58,009
18, 750
364, 988
72. 063
61,879
587, 770
50, 076
26, 830
21, 465
63, 555
186,865
27, 325
17,901
71, 523
123, 216
69, 501
160, 519
21, 943

.30
.47
6.20
.99
1.89
.25
1.15
.61
1.03
.17
.34
9.05
2.26
1.94
1.28
1.03
.99
.63
1.64
5. 85
3.95
1.81
.40
2 56
.56
.99

48, 459, 738
95, 625, 678
1, 357, 524. 521
184, 572,407
401, 720,143
53, 981, 068
231, 328, 739
132, 047, 020
199, 432, 531
37,122, 696
51,166, 793
1,927,637,451
426. 365, 818
359, 562,822
211,061,984
200, 048, 892
203. 664, 606
129,857, 441
386.830, 235
1,237,893,477
796,411,946
348. 740, 625
70,981,743
526,387 658
83,903,851
177,969,193
22, 397, 460
85. 577, 058
1, 032, 262, 375
28, 982,814
4,110,588,989
171,929,259
43, 767. 089
1,138,934,714
217. 555, 604
161, 226, 232
2, 005, 570, 020
171, 409, 669
72. 755, 770
48, 949, 551
190,723,937
545, 901, 576
67, 744, 653
51, 653. 367
207, 277, 342
300, 523, 342
196, 777, 359
401, 670, 058
48, 826, 743

.23
687, 026
2,314,409
.45
6.36 43, 778,932
.87
4,869, 555
1.88 13,130, 562
1,833, 712
.25
1.08
8,336, 587
.62
4, 059,859
.93
4, 557, 769
.17
1, 387,398
.24
478, 706
9.04 77,196,407
2.00
9, 578, 511
5, 466, 397
1.69
.99
3,246,097
.94
4,676,804
5,353,574
.95
3,896,892
.61
1.81 15, 363,765
5.80 57, 781,194
3.73 34,965,003
1.63
9,419,301
1,803, 632
.36
15 972,706
2 47
.39
1, 029,195
.83
3,165,433
.10
258, 732
.40
2,133, 631
4.84 40,982, 616
.14
383, 750
19.27 273,960,079
.81
4,908,611
.21
453, 219
5.34 39, 310, 406
1.02
6,414,336
.76
4, 239, 789
9.40 93, 573, 559
.80
9, 351, 580
.34
1,268,305
.23
548,688
.90
4,902,612
2. 56 14,119,655
.32
955,929
.24
1,573, 555
.97
4,919,485
1.41
5,148,477
.92
4, 594, 653
1.88
9,126,855
.23
687, 062

.08
.27
5.09
.57
1.52
.21
.97
.47
.53
.16
.06
8.96
1.11
.03
.38
.54
.62
.45
1.79
6.72
4.06
1.09
.21
1 86
.12
.37
.03
.25
4.76
.04
31.82
.57
.05
4.57
.74
.49
10.87
1.08
.15
.06
.57
1.64
.11
.18
.57
.60
.53
1.06
.08

100. 00 21, 336, 212, 530

100. 00 861, 057, 308

100.00

6, 787, 481

!47
145
.17
16. 25
.85
.28
5.38
1.07
.92
8.66
.74
.40
.32
94.
2.75
.40
.26
1.05
1.82
1.02
2. 36
.32

0.59

STATISTICS OF INCOME

Personal returns, by States and Territories, and per capita distribution, calendar
year 1922—Continued

States and territories

Per cent Average
of popunet
lation
income
filing
per
return
returns

Average
amount
of tax
per
return

Per
capita
net
income
reported

1.82 $2, 909.94

$66. 32

$52.83

$1.20

34.21
72.16
104.01
72.18
102. 23
106. 98
106. 98
97.75
65.12
119. 63
20.48
125. 64
62.41
41.45
37.35
67.13
79.94
90.54
138. 54
145. 46
130. 47
76. 65
67 06
91.94
27.05
46.89
26.61
67.12
135. 81
33.22
248. 43
84.62
24.17
107. 70
89.01
68.52
159. 20
186. 75
47.27
25. 56
77.14
75. 56
34.98
87.90
68.78
41. 78
66.11
56. 86
31.31

131. 83
53.19
367.19
189.14
277. 22
236. 42
528. 6Q
128. 95
67.15
136. 28
111.42
287. 56
142. 62
146. 75
117. 94
81.67
110. 98
167. 64
259. 72
311.22
204. 76
141. 34
42. 99
153. 35
141. 39
134. 50
289. 35
191. 74
311.36
78.57
383. 71
64.85
65.83
189. 35
102. 43
198. 58
223. 04
276. 33
42. 13
75.29
80.22
112.31
144. 45
146. 56
87.35
204. 87
128. 94
148. 28
236. 02

1.87
1.29
11.84
4.99
9.06
8.03
19.05
3.96
1.53
5.09
1.05
11.51
3.20
2.23
1.81
1.91
2.92
5.03
10.32
14.53
8.99
3.82
] 01
4.65
1.73
2.39
3.34
4.78
12. 36
1.02
25. 57
1.85

126. 86

194. 72

7.86

AlabamaAlaska *
Arizona
._
Arkansas
California
Colorado
Connecticut
Delaware _
District of ColumbiaFlorida. . .
Georgia
Hawaii. . .
Idaho
IllinoisIndiana
Iowa _ _
Kansas.
Kentucky
Louisiana _
Maine
Alary land
Massachusetts
Michigan
Minnesota
__
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
.
New Mexico
New York..
North Carolina
North Dakota
Ohio
OklahomaOregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington ! _.
West Virginia
Wisconsin
Wyoming

5.46
1.78
11.39
6.91
8.86
7.51
17.81
4.06
2.35
4.25
5.09
9.17
5.13
5.38
4.86
2.84
3. 05
5.56
7.45
9.99
6.89
4.98
1 50
5.06
6.41
5.10
12. 56
7.12
9. 10
3. 13
10.29
2.19
2.82
6.07
3.39
7.62
6.54
8.07
1.55
3.30
. 2.67
3.84
5.82
5.08
3.01

2,413. 45
2, 981. 59
3, 225.11
2, 735. 91
3,127. 69
3,149.24
2, 968. 68
3,179.48
2, 849. 52
3,201.06
2,189. 52
3,137.18
2, 778. 19
2, 726. 65
2, 42S. 37
2, 871. 54
3, 041. 04
3, 017. 06
3. 488. 23
3,116. 23
2, 971. 73
2, 837. 83
2 862 09
3, 029. 92
2, 205. 44
2, 636. 46
2, 303. 55
2, 692. 20
3,419.97
2, 508. 68
3, 727. 41
2, 963. 84
2, 334. 24
3,120. 47
3,018.96
2. 605. 51
3,412. 17
3, 422. 99
2, 711. 73
2, 280. 44
3, 0C0. 93
2,921. 29
2, 479. 22
2, 8S5. 50
2. 898. 05
2, 439. 00
4 55 2,831.29
5.92 2, 502. 32
10.01 2, 225.16

6.20

Total

3,143. 46

Alaska included in Washington.




1

Per
income
tax

.08

6.40
3.02
5.22
10. 41
15. 08
.73
.84

2.06
2.90
2.04
4.46
2.07
3.50
3.01
3.37
3.32

Per cent of increase or
decrease as to 1921 *
Number
of
returns

Net
income

1.40

8.37

8.67
—5.20
9.02
-3.18
4.19
7.88
- 1 3 . 39
—1.70
3.35
1.01
1.71

-6.21
6. 50
- 7 . 67
8. 12
-2.10

.31
3.25
16.22
5.78
17.11
23.59
-6.85
10.45
10.60
-1.90
2.87
5.11
4.95
14. 60
-2.84
4.04
2.91
4.20
4.92
7.36
21.08
2.32
28.08
5.30
2.91
-1.08
-.26
3.92
20.47
4.11
13.62
34.33
1.71
7.44
13.42
1.03
3.52
8.78
6.59
3.95
11.56
1.68
8.02
8.60
-.51
14.66
-5.01
5.77
-4.36

1.88

8.98

.47

2.11
18.29
-2.11
.24
-1.45
-3.05
-1.83
2.27
7.12
-1.30
5.01
.70

3.08
-6.06
.04

-1.93
12.17
-1.93
3.38
31. 36
1.68
-.58
3.87
-1.47
-5.37
4.20
6.64
- 1 . 00
4.28
- 6 . 66
4.58
.87

Minus sign (—) indicates decrease.

Tax

6.58
32.98
24 01
20.14
26.06
23.48
42.77
8.20
38.59
17.08
—4.44
—3 03
12.57
6.74
-6.36
—4.31
8.83
.92
-1.96
5.68
24.17
44.50
8.30
68.70
8.95
-2.16
-4.89
—21. 43
21.28
23.23
9.13
29.98
30.53
-6.70
17. O
S
52.49
-14.38
10.53
1.25
1.75
4.58
23.06
11.46
13.41
36.15
18.23
4.86
.34
1.74
- 1 2 . 28
19.69

STATISTICS OF INCOME
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:
Sim-pie and cumulative distribution of personal returns, by income classes, calendar
year 1922
Returns
Simple distribution

Cumulbv.. e distribution

Income classes
Number in
each class

Under $1,000
R 1,000 to $ 2 , 0 0 0 . . . „ . . „ . .
$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

,402,076
2,471,181
2, 329.888
1,190.115
391, 373
151, 329
35, 478
12,000
2,171
1,323
309
161
67
6, 787, 481

Fer cent
of total

5.92
36. 41
31. 38
17. 53
5.77
2.23
.5227
.1768
.0330
. 0195
.0046
.0024
. 0010

Cumulative percentage

Under
Over the class Under the class Over the the class
class
below
above
below
above
f>, 787,481
6. 385.405
3,914,224
1,784,326
594.211
202,838
51, 509
16, 031
4,031
1,860
537
228
67

402,076
2,873, 257
6,003,155
6,193,270
6, 584, 643
6, 735,972
0,771,450
6, 783,450
6,785, 621
6, 786,944
6,787, 253
6, 787,414
6, 787,481

100.00
94.08
57. 67
26.29
8.76
2.99
.76
.2373
.0605
.0275
.0080
.0034
.0010

5.92
42.33
73.71
91.24
97.01
99.24
99.7627
99.9395
99.9725
99. 9920
99. 9966
99. 9990
100. 00

100. 00

Net income

Simple distribution

Cumulative distribution

Income classes
Amount in
each class

Onder $1,000....
..,.
$1,000 to $ 2 , 0 0 0 . . . . . . . . . .
$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




%217, 5f>4. 383
?>, 030, 570, 922
5, 153, 497, 468
4, 500, 557, 809
2,641,904,702
2, 255, 871, 780
1,208,273,932
805.223,854
260, 203, 553
266, 814, 381
116,672,075
107, 670, 678
141, 386, 993
21, 336, 212, 530

Per cent
of total

Over the class Under the class Over the
below
above
below

1.16 $21, 336, 212, 530
17.02 21, 088, 648,147
24. 16 17,458, 077, 225
21. 09 12, 304, 579,757
7, 804,021,948
12.38
5,102,117,246
10.57
2, 906,245,466
5.66
1,697,971,534
3.77
892, 747, 680
1.22
632, 544,127
1.25
365, 729,746
.55
249, 057, 671
.51
141, 386, 993
.66
100. 00

Cumulative percentage

$247, 564, 383
3. 878,135, 305
9,031, 632, 773
13, 532,190, 582
10,174, 095, 284
18, 429, 967, 064
19, 638, 240,996
20,443,464,850
20, 703, 668,403
20,970,482,784
21,087,154,859
21,194, 825, 537
2.1,336,212,530

100.00
98.84
81.82
57.66
36. 57
24.19
13. 62
7.96
4.19
2.97
1.72
1.17
.66

Under
above
1.16
18.18
42.34
63.43
75.81
86.38
92.04
95.81
97.03
98.28
98.83
99.34
100. 00

6

STATISTICS OF INCOME

Simple and cumulative distribution of personal returns, by income classes, calendar
year 1922—Continued
Tax

Income classes

Simple distribution

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....
$1,000,000 and over

Total

Cumulative distribution

Cumulative percentage

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

$246, 636
27,081,089
20, 729, 737
47, 533, 306
70, 387, 912
123, 575, 960
125, 697, 249
144, 092, 555
71, 337, 246
98, 810,408
43, 488, 227
38, 559, 344
49, 517, 639

0.03
3.15
2.41
5.52
8.17
14.35
14. 60
16.73
8.29
11.47
5.05
4.48
5.75

801,057,308

$861, 057, 308
860, 810, 672
833, 729, 583
812,999,846
765, 466, 540
695, 078, 628
571, 502, 668
445,805,419
301,712,864
230, 375, 618
131, 565, 210
88, 076, 983
49, 517, 639

100. 00

$246,636
27, 327, 725
48, 057,462
95, 590, 768
165, 978, 680
289,554, 640
415, 251, 889
559, 344, 444
630, 681, 690
729,492, 298
772, 980, 325
811,539,669
861, 057, 308

100.00
99.97
96.82
94.41
88.89
80.72
66. 37
51.77
35. 04
26.75
15. 28
10.23
5.75

0.03
3.18
5.59
11.11
19.28
33.63
48.23
64.96
73. 25
84.72
89.77
94.25
100. 00

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 relationship, calendar year 1922
Returns

Net income

Tax

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




Per cent

Amount

Per cent

Amount

Per cent

1
3, 566,302

52.54 $13, 673, 813, 586

64. 08 $530,002,410

61. 57

101,319
392, 356
135, 929
1, 823, 535
740, 500
27, 540

1.50
5.78
2.00
26.86
10. 91
.41

3.00
5.12
1.69
17. 62
7.51
.98

66,948, 574
30, 810, 860
10, 953, 248
141, 766, 756
68, 223, 948
12, 351, 512

7.77
3.58
1.27
16.46
7.92
1.43

6, 787,481

100. 00

21,336,212,530 j 100.00

861,057,308

100.00

638, 861, 786
1, 091, 277,129
361, 518, 333
3, 758,958, 708
1, 603, 593, 915
208,189, 073

STATISTICS OF INCOME
INCOME EXEMPT FROM NORMAL TAX (PERSONAL RETURNS)

The amount of net income specifically exempt from normal tax
on account of personal exemptions, dividends, interest on Government obligations not wholly exempt from tax, and capital net gain
from sale of assets held for more than two years, is shown in the
following table:
Net income exempt from and amount subject to normal tax, personal returns, calendar
year 1922

Amount

Distribution

Personal exemption and credit for dependents
Dividends.

,

interest on Government obligations not wholly exempt from tax
Capital net gain from sale of assets held for more than two years
Total exemptions
Less excess amount

Per cent
of total
net
income

$14, 701,961, 250
2, 664, 219, 081
33, 988, 634
249, 247, 583
17 649 416 548
2, 740, 087,066

__

Net income exempt from normal tax.Net income subject to normal tax

14,909, 329, 482
6, 381, 662,189

69.88
29.91

Total, less prior year losses
Prior year losses

21, 290, 991, 671
45, 220,859

99.79
.21

21, 336, 212, 530

100. 00

_

Total net income.

_

SOURCES OF INCOME (PERSONAL RETURNS)

In the table immediately following is shown the distribution of
the net income reported according to its origin; that is, whether from
personal industry or from property.
Distribution by sources, personal income, calendar year 1922
Source of income

Amount

Personal industry:
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

$13, 693, 992, 791

21.14

18, 952, 242,862

76.20

_

1, 224, 928, 998
2, 030, 517, 413
2, 664, 219, 081

4.92
10.72
8.16

5, 919, 665, 492

23.80

... _

24,871,908,354
3, 535, 695, 824

100 00
14.22

.

21,330,212,530

85.78

Property:
Rents and royalties
_.
Interest on bonds, notes, etc., including fiduciary income
Dividends
Total

Net income




55.06

5, 258, 250, 071

Total

Total income
_
General deductions.

Per cent
of total
income

_

...

.....

.
._

8

STATISTICS OF INCOME

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

The distribution of income from personal industry 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
Income from personal
industry
Income class

Total income
Amount

U n d e r $1,000
$1,000 to $2,000
$2,000 to $3,000
$3,000 t o $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

$7C3, 055, 689
4, 029,062,127
5, 642, 086, 878
5, 098, 810,949
3, 127,162,162
2, 687,121,117
1, 461,147,789
971, 060, 578
321,950, 242
330,055, 749
141,618,352
130,681,281
168,095,441
24, 871, 908, 354

Per cent
of total
income in
each class
62.65
89.89
88.76
83.17
72.48
61.22
52.30
46.96
44.01
43.64
42.37
40.52
43.82

$284,981,309
407, 202, 519
634, 341, 671
858, 365, 330
860, 674, 737
1, 042, 020, 987
696,968,984
515, 066,149
180, 246, 021
186,021,179
81, 620, 746
77, 725, 369
94, 430, 491

37. 35
10.11
11.24
16.83
27.52
38.78
47.70
53.04
55. 99
56.36
57.63
59.48
56.18

18, 952, 242, 862

76.20

5,919, 665, 492

23.08

Income class
Amount

Total




Amount

$478,074,380
3, 621, 859, 608
5, 007, 745, 207
4, 240,445, 619
2, 266, 487, 425
1, 645,100,130
764,178, 805
455,994, 429
141, 704, 221
144,034, 570
59,997, 606
52,955,912
73,664,950

General deductions

U n d e r $1,000.
451,000 to $2,000
_
$2,000 to $3,000
$3,000 to $5,000
$5,000 to $10,000
$10,000 to $25,000
$25,000 to $50,000.—
$50,000 to $100,000-.
$100,000 to $150,000..
$150,000 to $300,000. _
$300,000 to $500,000..
$500,000 to $1,000,000.
$1,000,000 a n d o v e r . .

Income from property

Per cent
of total
income in
each class

$515,491,306
398, 491, 205
488, 589, 410
598, 253,140
485, 257, 460
431, 249, 337
252,873, 857
165, 836, 724
61, 746, 689
63, 241, 368
24, 946, 277
23, 010, 603
26, 708,448
3, 535, 695,824

67.56
9.89
8.66
11.73
15.52
16.05
17.31
17.08
19.18
19.16
17.62
17.61
15.89

Total net income

Amount

Per cent
of total
income in
each class

$247, 564,383
3,630, 570, 922
5,153,497,468
4, 500, 557,809
2, 641,904, 702
2, 255,871, 780
1,208, 273,932
805, 223, 854
260, 203, 553
266, 814, 381
116, 672, 075
107, 670, 678
141,386,993

32.44
90.11
91.34
88.27
84.48
83. 95
82.69
82.92
80.82
80.84
82.38
82.39
84.11

14.22 21, 336, 212, 530

85. 78

STATISTICS OF INCOME

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 1922

Wages and
salaries

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 $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...

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




Business

$280, 849,117
3, 204, S69; 201
4, 225, 557,137
3, 049, 283, 474
1, 375, 158, 897
911. 137, 593
369; 682, 216
182, 432, 450
45, 572.191
31, 298, 425
8, 720, 980
4. 480, 244
4, 970, 866

$139, 457,348
303, 804, 342
566, 907, 605
817,161, 943
494, 223, 754
299, 200, 643
123, 331, 020
CO, 177, 044
14, 724, 603
11, 695, 805
4, 076, 334
2, 530, 653
2, 480,150

13, 693, 992, 791

Total

Income classes

Profits from Capital net
sales of real
estate, stocks, gain from
sale of
and bonds
Partnerships
other than assets held
for more
assets held
j for more than than two
years
two years

2,839,771,144

Interest and
investment
income

Rents and
royalties

JjM.SO>, 111 I <
LZ,
214,

ilf ,9(>1
19 5 - ' '

2')l 992 92";
ll«2, 94", S4J
151,752,772
00, 30o, 765
3o, 61 l,52.i
12,{P),Slo
10, 30i, lfc 0
3,141,042
3, 032, 935
5,103,105

•

O

JS>,(K ' ~ '
"

Interest
on Government
obligations "not
wholly
exempt
from tax

, 268
787,
S

895,

$31, 646, 289
29,160, 923
63, 209,175
127, 293, 969
149, 927, 755
168,694,398
91, 038, 754
42, 370, 238
12, 271, 363
14.459, 646
4, 563, 901
3, 243, 992
4,223, 594

$16, 524,432
51, 372, 245
25,465,138
42,277, 355
24,852, 523
33,962,920
54, 792,970

742,103,997

249, 247,583

Dividends | Fiduciary

IOC,
2 '7

•4,1')' Oil

1, 224, 928, 998 1, 738, 600, 915

1,427,127,2

> .SI
. ].*9

342,77' '
2'A, 7 . ,,,

10, lib, I
7, 2G8,i

$26, 121, 626
84, 025,142
152,071,290
246, 726, 233
247,177, 019
266, 067, 496
163, 602, 383
119, 642, 452
43, 671, 026
44, 303, 339
17,783,868
8, 738,103
7,197,370

!, 8r>5
i 271

ioL, 0 4 .
12'>, 170,
hio, 91
6v
974,
78, 985,

^7 781,009

39,8 \7..1
57, 54J, 870
87,89^,753
Z\ C9 \ 189
10,501,823
12,^02,317
4,017,357
4,700,429
2, 177, 361

Total income

$763, 055, 689
4,029,062,127
5, 642, 086,878
5,098, 810,949
3,127,162,162
2, 687,121,117
1, 461,147, 789
971,060, 578
321, 950,242
330, 055, 749
141, 618,352
130, 681,281
168, 095,441

33, 988, 634 |2, 664, 219, 081 |257, 927,864 |24, 871,908, 354

10

STATISTICS OF INCOME

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 1922

Wages
and Busisala- ness
ries

Income classes

Profits
from

Part- sales of
real
nerships estate,

stocks
and
bonds

Total

36.81
79.54
74.88
59.80
43.97
33.91
25.30
18.79
14.15
9.48
6.16
3.42
2.95

18.28
7.54
10.03
16.02
15.80
11.13
8.44
6.20
4.57
3.54
2.87
1.94
1.48

3.42
2.08
2.69
4.84
7.90
9.90
11.21
12.32
13.57
13.42
12. 56
6.69
4.23

4.15
.72
1.12
2.50
4,79
6. 28
6.23
4.36
3.81
4.38
3.22
2.48
2.51

55.06

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

11.42

5.74

2.98

InterCapiest on
tal net
Govgain
from
Inter- ernment
sale of Rents est and
assets and invest- obliga- Divi- Fidu- Total
inheld royal- ment tions dends ciary come
not
ties
for
inwholly
more
come
than
empt
two
from
years
tax

1.13
5.29
7. 91
12. SI
17.55
25.99
32.60

10.98
3.77
4.33
5.14
6.17
5.65
4.54
3.76
4.05
3.15
2.22
2.32
3.04

11.64
4.56
4.82
6.72
8.49
9.71
10.03
9.70
9.10
8.51
6.59
8.09
4.32

0.21
.05
.05
.02
.22
.34
.42
.44
.39
.38
.56
.30
.53

13.49
1.48
1.78
4.46
11.39
20.94
30.11
36.25
39.19
40.60
45.41
45.13
46.99

1.02
.26
.30
.50
1.27
2.14
2.59
2 89
3.26
3.73
2.86
3.64
1.30

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

1.00

4.92

6.99

.14

10.71

1.04

100.00

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 1922
Industrial groups
Agriculture and related industries.
Mining and quarrying
Manufacturing:
Food products, beverages, 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
Special cases, business not sufficiently defined to be
classed with any other division
_.
Grand total
_




Number
of businesses
reported

Per cent

104, 834
3,006

11. 57
.33

$231, 289, 998
15,932,045

8.15
.56

14,419
11, 022
3,628
428
2,441
295
7,463
1,025
2,208
8,682
7,902
59,513

1.59
1.22
.40
.05
.27
.04
.82
.11
.24
.96
.87
6.57

50, 247, 515
38,114, 368
9,735, 514
1,688, 845
13, 550, 649
1,695,754
28,414, 608
6, 773,896
10,051,864
29,046,828
31,064, 881
220,384, 722

39, 543
15, 776
297,133
263, 592
32, 745

4.37
1.74
32.78
29.08
3.61

146, 265, 967
45,991,802
891,372,487
911,624,977
129, 520,971

1.77
1.35
.34
.06
.48
.06
1.00
.24
.35
1.02
1.09
7.76
5.15
1.62
31. 3£
32.10
4.56

90, 206

9.95
100. 00

247,388,175

8.71

2,839, 771,144

100.00

906, 348

Net income

Per cent

11

STATISTICS O.b' 1JSIC0ME
INTEREST AND TAXES PAID BY INDIVIDUALS

The aggregate amounts of interest and taxes, not including income
taxes, reported both under general deductions and in business expenses
in the personal income tax returns for 1922 were the following:
Interest
Taxes (not including income taxes)

„.-_„_.._"

$850,683,907
795, 047, 248

INDIVIDUALS REPORTING NET INCOME OF $300,000 AND OVER

During the period from 1916 to 1921, inclusive, the number of
individuals reporting net income of $300,000 and over has, with the
exception of 1919, steadily decreased from 1,296 in 1916 to 246 in
1921. In 1922, however, this class, conforming to the tendency of
all the income classes in that year, increased to 537. Of these 191
reported net income of $300,000 and over for the first time during
the entire period.
An analysis of the returns filed by the 537 individuals for each of
the years 1916-1922, to determine by sources the nature of the
fluctuation in the income reported, is herewith set forth:
In 1922, for the first time, gain from the sale of capital assets held
for more than two years was taxed at 12}^ per cent instead of at the
combined normal and surtax rates. The reduction of the tax on
gains of this nature was conducive to the consummation of transactions involving the transfer of capital holdings, which the tax
rates in the several previous revenue acts discouraged. Gains
from the sale of capital assets held for more than two years were a
large contributing factor to the increase in the number of individuals reporting in the higher income classes, and 165 of the returns
reporting net income of $300,000 and over would not have reached
that class had it not been for gains of this nature.
The aggregate net income reported by these 165 individuals was
approximately $94,500,000. Of this the gain from the sale of
capital assets amounted to $75,000,000. The proportion that such
gam bears to the net income of this group of individuals is shown by
income classes in the following tabulation.
One hundred and sixty-five individuals reporting net income of $300,000 and over in
1922, who would have reported less than $300,000 without capital net gain, showing
the net income and the amount of income from vale of capital assets held for more
than two years
Capital net gain
Income class

$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 o v e r . . .

Total .

Number ! Total net
of reincome
turns

75 : $24,859,771
26 i 11,540,160
47 ! 31'749, 826
37 ! 2& 312, 741

165 j

94,462,498

Amount

$14,058,827
8, 907, 804
27, 066, 891
25,036, 210

Per cent
of total
net income
57
77
85
95

75,096,732

Had it not been for the gain from the sale of capital assets held for
more than two years, the returns of these individuals, each of whom
reported net income in excess of $300,000, would have fallen in the
following income classes. Twenty would have reported net income
10503°—25f—-2




12

STATISTICS OF INCOME

of less than $5,000; 4 between $5,000 and $10,000; 16 between $10,000
and $50,000; 38 between $50,000 and $100,000; 47 between $100,000
and $200,000, and 40 between $200,000 and $300,000.
The variation in the number of individuals reporting net income
in excess of $300,000 for the years 1916-1922, and the consistency,
over the period, in the size of income reported by the 537 individuals
whose incomes fell in that class in 1922, are given in the following
tabulation. Of the 1,296 who reported net income in excess of
$300,000 in 1916, only 246 are represented in the 537 falling in that
class in 1922, that is, 1,050 or 81 per cent of the returns showing net
income in excess of $300,000 in 1916 do not appear in that class in
1922.
Individuals reporting net income of $300,000 and over for 1916-192d
Individuals reportIndividuals in? $300,000 and
reporting
I ndividuals $300,000 and over for 1916-1921
not reporting $300,reporting
net income over for 1922 000 and over for 1922
of $300,000 represented
returns
and over for by $300,000
Per cent
of
1916-1922 and over for
of total
(number)
Number number
1916-1921
reporting
(number)
$300,000

Year

1916
1917
1918
1919
1920
1921
1922

_.

1,296
1,015
627
679
395
246
537

246
242
219
215
174
172
537

1,050
773
408
464
221
74

81
76
65
68
56
30

SOURCES OF INCOME FOR EACH OF THE YEARS 1916-1922

There is given below a table showing by sources of income for each
year 1916 to 1922, the returns of 436 of the 537 individuals, each of
whom reported $300,000 and over in 1922. The returns of these 436
individuals were available for each year over the entire period.
The 101 individuals not included in this tabulation either reported
in one or more years net income of less than $5,000, in which case
their returns being retained in the offices of the collectors of internal
revenue in which they were filed, were not available for this compilation, or no returns were filed, due to their net incomes in such
years falling below the minimum for which returns were required.
The amounts shown under the various sources of income are the
positive gain items reported. Wherever a net loss was reported in
any item on the returns, such net loss for the purpose of this compilation, is included in "general deductions." The data over the
period are comparable with the exception of "deductions," which for
1916 and 1917 were limited by the Revenue Acts in force in those
years. In the returns filed for 1916, losses sustained through transactions other than in the regular business of the taxpayer were not
allowable deductions, whereas for 1917 such losses were allowed but
not in excess of the profits arising from transactions of this nature.
In the subsequent years all losses sustained in transactions entered
into for profit whether or not connected with the regular business of
the taxpayer, were allowed as proper deductions.
To the extent that losses for 1916 and 1917 were not deducted, the
net income for those years should be decreased in order to make it
comparable with the balance of the period.




13

STATISTICS OP INCOME

Distribution by sources of income, 1916—1922—Returns of Ij86 individuals each of
whom reported net income of $800,000 and over in 1922
ources of income

1921

1922

1 'orsonal industry:
Salaries, commissions, bonuses, di$8, 889, 598 $13,454, 371 $15, 313, 719 $15, 457, 336 $17, 082, 661 $15, 359, 228 $16, 673, 216
rectors' fees, etc
Business, profession,
partnerships, farming, and profits
from i n c i d e n t a l
sales of real estate,
stocks, bonds, and
82, 658,090 36, 266,963 38, 641,069 60,801,011 38,978,865 30, 544,316 45,748,283
other property
Gain from sale of
capital assets held
for more than two
years
88, 083, 891
T o t a l from
personal
industry

91,547,088 49, 721, 334 53, 954, 788 76, 258, 347 56, 061, 526 45, 903, 544 150, 505,390

Property:
Rents and royalties.. 13, 521, 650 8,945, 891 9, 233, 973 10, 081,360 9,845,892 11,055,057 10,976,697
Interest on bonds,
notes, etc., other
than Federal issues.
._
44, 469,179 45, 712, 487 39, 726, 091 32, 001, 773 27, 280, 892 24,668,966 34,193,041
Interest on Federal
issues not wholly
254, 251 2, 203,920 3,
3,027, 976 2, 658, 775 1, 939, 612
exempt from tax...
175, 820, 554 208, 806,136 167, 665, 746J179,802, 753 182, 428,315 166', 696', 554 179, 332, 684
Dividends
Total from property 233, 811, 383 2G1, 718, 765 218, 829, 730J225, 874, 609 222, 583, 075 205, 079, 352 226, 442,034
Total income
tener al deductions
Net income

325, 359, 071 311, 440,
272,784,518 302,132,956 278, 644, 601 250,982, 896 376,947, 424
33,196,472
33196472 47, 244, 659 63, 541, 808! 86, 314, 663
109,039,758103,635,125 66,431,093
292,162, 599 264,195,440 209,242, 710;215, 818,

I, 604, 843 147,347, 771 310, 516,331

The significance of the increase or decrease in taxable income, as
shown in the preceding table, is that the fluctuation acted inversely
to tax rates. This would have been more pronounced had it been
possible to include the net incomes of the 101 individuals whose
returns for one or more years are lacking. For 1916 the highest
rate of surtax was 13 per cent. For 1917 it was 63 per cent plus a
war excess profits tax on business income, and for 1918-1921, inclusive, it was 65 per cent. For 1922 it was 50 per cent on net income
other than gain from the sale of capital assets held for more than two
years, on which the rate was 123^ per cent.
Income from business, including sales of real estate, etc., fell off
on the average 50 per cent for the years 1917 to 1921 from the amount
reported in 1916. The per cent of income from this source for each
year to the amount reported for 1916 is: 1917, 44; 1918, 47; 1919, 74;
1920, 47; and 1921, 37, but for 1922, if the gain from the sale of
capital assets held for more than two years is included, the income
from business and sales of real estate, etc., was 162 per cent of the
amount for 1916.
The same effect of high tax rates is noticeable on the income
reported as interest from industrial bonds, notes, etc., which steadily
decreased over the period until 1922, in which year there was an
appreciable increase, whereas the taxable portion of the income
from United States obligations, not wholly exempt from tax, increased
from approximately $234,000 in 1917 to $3,988,000 in 1919, decreasing through 1920 and 1921 to $1,939,000 in 1922. There are no data




14

STATISTICS OF INCOME

to show the extent of the fluctuation in the income reported by
these individuals resulted from the conversion of taxable and partly
taxable investments into wholly tax-free obligations of the United
States or States and Territories.
DISTRIBUTION BY INCOME CLASSES, 1916-1922

The table immediately following shows for each of the years 19161922, the distribution by income classes of the 537 returns which had
net incomes of $300,000 and over for 1922:
Income class distribution 1916-1922 of 537 individuals reporting net income of
$800,000 and over for 1922
1922

Income class
Under $5,000
$5 000 to $10 000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $200 000
$200,000 to $300,000
Total under $300,000..

.-

1921

1920

1919

1918

1916

1917

34
8
56
78
112
77

..-

62
7
56
64
97

23
11
38
63
115
72

33
4
68
61
89
63

40
7
57
50
78
63

55
4
47
48
78
59

365

322

318

295

291

58
43
56
15

55
26
73
20

56
42
87
30

61
43
73
42

55
34
97
56

44
35
100
67

537

172

174

215

219

242

246

100

Per cent reporting under $300,000
Per cent reporting over $300,000

363

205
104
161
67

$300,000 to $400,000
$400,000 to $500,000
$500,000 to $1,000,000
$1,000,000 and over
Total over $300,000

68
32

68
32

60
.40

59
41

55
45

54
46

The following table shows for each of thef our income class groups,
into which the 537 returns reporting net income in excess of $300,000
for 1922 are segregated, the size of net income for each of the years
1916-1922:
Income class distribution 1916-1922 of the four groups into which the 587 returns
reporting net income in excess of $800,000 for 1922 are segregated
Number of returns
205 individuals reporting net income
between $300,000 and $400,000 for
1922

Income class

104 individuals reporting net income
between $400,000 and $500,000 for
1922

1922 1921 1920 1919 1918 1917 1916 1922 1921 1920 1919 1918 1917 1916
Under $5,000
$5,000 to $10,000 «
$10 000 to $50 000
$50,000 to $100,000
$100,000 to $200,000
$200,000 to $300,000.

10
2

21
35
60

9
3

25
25
52

22
26
51

16
2

19
3

26
25
45

26
22
31

12
2

26
23
37

18
2

3
2

5
1

9

9
1

10
15
23

22
2

10
12
18

6
16
26

13
8
22

12
11
15

11
12
14

41

..

205

Total over $300,000....
Grand total
Per cent reporting under
$300,000
Per cent reporting over
$300,000— .




39

38

32

35

25

17

13

10

13

8

13

169

Total under $300,000 __
$300,000 to $400,000 .
$400,000 to $500,000
$600,000 to $1,000,000
$1,000,000 and over

22
1

164

149

146

136

135

79

73

63

62

55

60

21
11
4

20
8
11
2

20
17
14
5

24
17
11
7

28
14
20
7

24
13
21
12

104

9
9
7

10
7
13
1

14
10
14
3

13
12
14
3

14
7
20
8

7
11
21
5

25

31

41

42

49

44

104

104

104

104

104

104

104

76

70

61

60

53

58

24

30

39

40

47

42

36

100

41

56

59

69

70

205

205

205

205

205

205

82

205

80

73

71

66

66

18

20

27

29

34

34

100

15

STATISTICS OF INCOME

Income class distribution 1916-1922 of the four groups into which the 537 returns
reporting net income in excess of $800,000 for 1922 are segregated—Contd.
Number of returns>
161 i n d i v i d u a l s r e p o r t i n g n e t income
b e t w e e n $500,000 a n d $1,000,000 for
1922

Income class

67 individuals reporting net income
of $1,000,000 and over for 1922

1922 1921 1920 1919 1918 1917 1916 1922 1921 1920 1919 1918 1917 1916
3

ooo

7
2
4
7
4
10

4
1
1
6

19
15

5
9
5
6

89

92

81

82

82

75

28

34

19
21
31
1

19
8
39
3

19
8
47
6

15
11
41
12

8
6
46
19

6
8
52
20

9
14
14

6
3
10
14

72

69

80

79

79

86

39

101

161

161

161

161

161

67

55

57

50

51

51

47

45

43

50

49

49

53

161

T o t a l over $300,000..,.

Grand total

161

Per cent reporting under
$300,000
Per cent reporting over """"
100
$300,000

7

67

100

1

2

6
6
7
6

5
1
10
5

2
3
8
6

29

28

22

21

3
7
12
16

9
3
7
20

5
7
11
22

7
3
6
30

33

38

39

45

46

67

67

67

67

67

42

67

3

CO GO

11
4
14
16
22
15

22
1

23
15

9
1
23
22
15
12

T o t a l u n d e r $300,000-.
$300,000 to $400,000
$400,000 t o $500,000
$500,000 to $1,000,000
$1,000,000 a n d o v e r . . .

15
2
17

9
15
30
15

9
4
20
19
24
13

Under $5,000
$5 000 to $10 000
$10 000 t o $50 000
$50,000 to $100 000
$100 000 to $200 000
$200,000 t o $300,000

51

43

42

33

31

58

49

57

58

67

69

PARTNERSHIPS

Partnership returns, except for the war excess profits tax for 1917,
are not subject to direct assessment, the income being included in
the returns of net income filed by the individual copartners according to their distributive share whether distributed or not.
The number of returns of net income filed by partnerships from
1917 to 1922, inclusive, is as follows:
Partnership returns
Year
1°17
1918
1919

Number
of
returns

War profits
and excess
profits taxes

31,701
100, 728
175. 898

$108, 887,984

Number
of

Year
1920
1921
1922

returns

_.._
.

.

.

War profits
and excess
profits taxes

240,767
259,359
287, 959

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
11
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 the gross income and general
deductions was inexpedient, due to the cost and the additional time
that it would have required.




16

STATISTICS OF INCOME

Distribution of corporations by industrial groups and into those reporting net income
and those reporting no net income, calendar year 1922

Industrial groups

Corporations reporting net income
Total
number
of corPer cent
pora- Number of total Gross income
Deductions
tions
reporting

Net income

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages,
and tobacco
Textiles and textile products
._.
Leather and leather products
Eubber
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

10,825

5,981

55.25

3, 546, 528,930

3,176,063, 693

370,465,237

Total manufacturing...

82, 485

48, 697

59.04

36,005,906,344

32, 551,486,671

3,454, 419, 673

Construction
Transportation and other
public utilities
Trade
Public service—professional,
amusements, hotels, etc
Finance—banking, insurance,
related business, etc
Combinations—p r e d o m i nant industry not ascertainablo _
Inactive concerns
Grand total

9,092
17,093

4,000
6,130

43.99
35.86

$484,597,004
2,362,026,788

$421, 696,383
2,075, 589, 400

$62,900,621
286, 437,388

14,087

8,359

59.33

6,812,387, 633

6,364, 716, 253

447,671,380

11, 425

6,973

61.03

5,675,173,722

5,140,066,903

535,106,819

2,284

1,330

58.23

1,149, 675,303

1,061, 034, 586

88,640,717

593

284

47.89

558,984,819

517,055,137

41,929, 682

6,911

4,545

65.76

2,022,918,434

1,814,922,507

207,995,927

1,709
8,710

1,086
5,771

61.39
66.26

913, 934, 635
1, 589,150, 238

829, 910,009
1,404, 434, 573

84,024, 626
184, 715, 665
461, 221, 420

6,117

3,512

57.41

4,984,114,018

4, 522,892, 598

3, 890

2,459

63.21

1,024,109,961

898,417,867

125,692,094

15,874

8,397

52.90

7, 728,928, 651

6, 821,972, 545

906,956,106

11,370

6,997

61.54

1,350, 514,102

1, 258, 789,944

91, 724,158

20,511
95, 683

13, 690
59,791

66.74
62.49

8,098, 069,972
22,864, 939,438

7,118, 806, 404
21, 850, 926, 707

979, 263, 568
1,014,012,731

23,145

13,494

58.30

1, 689,958, 545

1,541, 592,023

148,366, 522

91,105

68,646

64.37

7,148,710,071

6,260,875,378

887,834, 693

2,116
30, 283

1,078
12

50.95
.04

326,940,929
16, 724

288,090,312
15,552

38,850, 617
1,172

382,883

212, 535

55.51 ! 80,331,679,917

73,367, 868,774

6,963,811,143

Corporations reporting net income

Industrial groups

Prior year
loss deducWar profits
tion from
and excess
net income Income tax profits tax *
for net taxable income

Total tax

Amount

Per cent
of net
income

Per cent
of grand
total

Agriculture and related industries
$5,064,575 $6,571,608
$50,403 $6, 622,011
10.53
.90
Mining and quarrying
30,230,159 31,320,838
4.11
10.96
78,755 31,399, 593
Manufacturing:
Food products, beverages,
and tobacco
34, 212, 503 50,137,124
529, 555 50,666,679
6.43
11.32
Textiles and textile products
_
36, 343, 624 60, 533, 425 1,966,168 62,499, 593
11.68
Leather and leather products
10,629, 534
9, 722, 602
691, 695 10,414, 297
11.75
1.27
Rubber and rubber goods.. 23,327, 620
2, 252,766
33,066
2,285, 832
5.45
Lumber and wood prod
ucts
24,256,669 22,503,015
196,412 22,699,427
10.91
2.99
Paper, pulp, and products.
8,471,192
9, 411,879
69,349
9,481, 228
11.28
1.21
Printing and publishing
4,423,083 21,653,871
91,002 21,744,873
11.77
2.65
1
On net income earned from July 1,1921 to Dec. 31, 1921, reported on fiscal year returns of corporations
prhose accounting period terminated after Dec. 31,1921, but prior to July 1,1922.




17

STATISTICS OF INCOME

Distribution of corporations by industrial groups and into those reporting net income
and those reporting no net income, calendar year 1922—Continued
Corporations reporting net income

Manufacturing—Continued
Chemicals and allied sub$26, 543,393
stances
Stone, clay, and glass prod4,074,620
ucts
Metal and metal products.. 118,771,194
All other manufacturing
28,837,320
industries
Total manufacturing

319, 890, 752

Construction
Transportation and other public utilities
Trade
P u b l i c service—professional,
amusements, hotels, etc
Finance—banking, insurance,
related business, etc
Combinations — predominant
industry not ascertainable...
Inactive concerns
Grand total

Total tax

Prior year
loss deducWar profits
tion from
net income Income tax and excess
profits tax
for net taxable income

Industrial groups

Amount

Per cent
of net
income

Percent
of grand
total

$53,611,985

$444,135

$54, 056,120

11.72

6.62

14,781,332
97, 202,389

156,593
1,557,720

14,937,925
98,760,109

11.88
10.89

1.80
13. 02

41, 729, 236

500,211

42,229,447

11.40

5.32

383, 539, 624

6,235,906

389, 775,530

11.28

49.61

5, 823, 476

9, 602, 745

49, 643

9,652, 388

10.52

1.32

17,884,983
97, 633,016

119, 307, 539
105, 692, 415

173,218
1, 349,193

119,480,757
307,041,608

12.20
10. 56

14.06
14. ,56

16,023, 980

238,339

16,262,319

10.96

2.13

98, 809, 766

287, 634

99,097,400

11.16

12. 76

2, 297,585

4,441, 639

3,023

4,444, 662

11.44

.56
.00002

501, 780, 287

-

3,163,331
19, 792, 410

775, 310,154

8,466,114

783,776,268

11.35

100. CO

Corporations reporting no net income
Industrial groups

Number

Agriculture a n d related i n d u s t r i e s - - .
Mining and quarrying
_

Manufacturing:
Food products, beverages, 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. J.
Metal and metal products
.
All other manufacturing industries

Construction
Transportation and other public
utilities
Trade
Public service—professional, amusements, hotels, etc
Finance—banking, insurance, related business, etc
Combinations—predominant industry not aseertainable
_.
Inactive concerns




Total
deductions

Deficit

5,092
10,963

56.01
64.14

$220, 800, 753
1,333,361,225

$276,891,910
1,613,817,326

$56,091,157
280,456,101

5,723
4,452
954
309
2,366
683
2,939
2,605
1, 431
7,477

40.67
38.97
41.77
52.11
34.24
38.61
33.74
42.59
36.79
47.10

2,053,035,160
1,120,052,654
314,430,749
383,664,064
379,399,499
248, 261,009
257,773,384
727,162, 737
148,096,969
2,247,107, 674

2,203,341,460
1,198,363, 783
339, 241,831
408,227,017
427,681,473
270,669,522
280,793,870
793,321,115
164,683,080
2,519,147,983

150,306,300
78,311,129
24,811,082
24,562,953
48,281,974
22,408,513
23,020,486
66,158,378
16,586,111
272,040,309

.

4,844

44.75

798, 352,398

885,278,192

86,925,794

33,788

Total manufacturing

Grand total

Per cent
of total
Gross income
reporting

40.96

8,677,336,297

9,490,749,326

813,413,029

4,373

38.46

415,529, 862

468,058,500

52,528,638

6,821
35,892

33.26
37.51

1,656, 213, 294
5,811,919, 511

1,852,693,715
6,130,612,869

196,480,421
318,693,358

9,651

41.70

525,945,947

585,560,630

59,614,683

32,459

35.63

1,783,176,886

2,180,837,773

397,660,887

1,038
30, 271

46.05
99.96

164, 220,112
330,710

182,786,388
602,516

18,566,276
271,806

170,348

44.49

20,588,834,597

22,782,610,953

2,193,776,356

18

STATISTICS OF INCOME
DIVIDEND DISTRIBUTION (CORPORATION RETURNS)

The amount of dividends paid to stockholders on the capital stock
of corporations in 1922, as reported in the corporation income-tax
returns for that year, is shown in the following table, in which both
the cash dividend and stock dividend distribution by industrial groups
are shown.
Dividends paid stockholders on the capital stock of corporations, calendar year 1922
gregate

Corporations reporting
net income

Corporations reporting no net income

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

Stock dividends

Cash dividends

Stock divi- Cash divi- Stock
dends
dends dividends

$27, 402, 854 $10, 891, 265 $25, 474,107 $9, 379, 560 $1,928,747 $1, 511, 705
223, 051, 836 164, 437, 000 190,156,775 147, 375, 366 32,895, 061 17,061, 634
181, 830, 855 192,126,505
19S, 157, 261 215,105, 244
23,458, 735

25, 793, 755

11,172,492

8,052, 677

86, 598, 875

77,059, 534

36, 880, 207
72, 980, 702

42, 042, 665
54, 445, 392

290, 511, 9011,102,454, 398
43,101, 505

42, 720, 982

172,188, 314j 187, 780, 755
i
209, 723,457
191,103, 215|
25,077,955
21, 689, 916I
8,045, 740
8,193, 673
73, 692,459
80, 625,178'
34,834, 5S8| 39, 658, 214
71,117, 327j 52, 980, 938J

9,642, 541

4, 345, 750

7, 054, 046

5,381,787

1,768,819

715,800

2, 978, 819

6,937

5, 973, 697

3, 367, 075

2,045, 649
1,863,375

2,384,451
1,464,454

292, 065, 677 1, 082,134,936J4,446,224 20,319,462
j
i
41, 349, 491 41, 248, 940! 752,014 1,472, 042
1,

394, 111, 754 456, 203, 465j 358,192, 920 406, 939, 917j
35,918,834 49, 263, 548
160, 072, 249 186, 972,232| 154, 270, 322, 181, 827,46! 5, 801, 927

5,144, 770

Total manufacturing! 1, 504, 876, 536 2,402, 976,849 1, 425, 630, 591 2, 309,110, 773 79, 245, 945 93, 866, 076

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

37, 577, 344'

28, 626, 609

30,433,312

649,701,113
322,158,369

74,678,183
393,137,447

029, 205, 423
298,165, 89i5

56,252,878

30,063,875

53, 304, 345

591,617,498!

214, 005, 940

8,165,3i:j|

21, 009, 855|
66, 821!

29,032, 697
200, 000

22, 334, 223

25,848,053

7,144,032

2, 778, 556

74,211, 836 20,495, 690
466,347
373, 356, 871 23,992,473 19,780, 576
28, 753,131

2, 948, 533

1,310, 744

169,951,455 83,452,185 44, 054, 485
28, 928, 529

1, 675, 632
66,821

104,168
200,000

3, 436, 715,104 3, 348, 049,865 3,182,869, 985 3,166, 915, 574 253,845,119 181,134, 291

INCOME AND DEDUCTIONS (CORPORATION RETURNS)

The distribution of corporation receipts and disbursements by
sources of income and nature of deductions by industrial divisions
is shown in the succeeding table, in which the amounts represent
the assembled figures of corporations both those reporting net income
and those reporting no net income.




Distribution of corporation receipts and disbursements by sources of income and nature of deductions by industrial divisions; aggregate com/prising
corporations reporting net income and those reporting no net income, calendar year 1922
Industrial divisions
Distribution

Aggregate

A. Receipts, taxable income:
$80,824,760, 599
Gross sales
,
.
18,996,902,370
Gross profits from sales
Profits from operations other than amounts reported as
13,012,052,353
gross sales
,
4,263,341,099
Interest, and rents and royalties
2,017,237,955
Miscellaneous income
„
B. Receipts, tax-exempt income:
803,122, 508
Dividends on capital stock of domestic corporations..
394,042,049
Interest on Federal, State, and municipal bonds
Total receiptsC.
D. Disbursements:
Cost of goods sold
Compensation of officers.
Interest paid
_
Taxes other than income and profits taxes..
Depreciation, amortization, and depletion .
Miscellaneous expense
E.

Total disbursements..

Manufacturing
Agriculture
and related
industries

$561,384,736
219, 680, 368

Mining and
quarrying

Food products.
beverages, and
tobacco

$2,923, 271,342 $8, 628, 224, 264
900,078,810
1,887,951,212

Textiles and
textile
products

Leather and
leather
products

$6, 650, 469, 262 $1,432,072,720
282, 247, 290
1,471, 669, 009

Rubber and
rubber
goods
$923, 235, 372
236, 080,901

87,606,425
19, 798,645
33,166, 824

497,879, 480
91, 768,423
98, 554,064

72,385,138
67, 682,925
69, 263, 616

41, 567,712
36,811,019
57, 506,108

7,961,885
8,135,340
14,718, 680

1, 765, 813
7,198, 503
9,839, 281

3, 441,127
995,996

83,914,704
11, 247,873

27,866,850
7,318, 771

8,872, 275
10, 602,556

1,217,427
1,394, 6G6

609,914
602, 668

706,393,753

3,706,635,886 | 8,872,741,564

6,805, 888,932

1,465, 500, 718

943,251, 551

61,827,858, 229
2,409,843,120
3,069,112,305
1, 517, 617,369
2, 889,067,298
23,633,858,898

341, 704, 368
18, 054,848
31,149,183
21,171,153
34,599,143
248,468,471

2,023,192, 532
64,422, 240
80, 777, 200
83,967, S74
549,959,480
803,172, 696

6, 740, 273, 052 5,178,800,253
160,094,476
109,703, 598
70,346, 522
108, 728,978
66,389,850 9 55,569,466
127,273,884
158,710, 555
737,473, 810
1,356,384,830

1,149,825,430
35,784, 621
17, 289,942
9,014,087
16,425,198
170, 719,712

687,154,471
8, 486,202
25,182,126
11, 608,293
18,948, 588
173,292,560

95,347,357, 219

695,147,166 | 3, 605,492,022 | 8,540,190,863 | 6,329, 558,411

1,399,058,990

924, 672,240

.1101,314,556,563

F.
Net profits
G. Deduction from net profits to arrive at net income as defined in
revenue act: Tax-exempt interest and dividends received on
capital stock of domestic corporations

5,967,199, 344

11, 246, 587

101,143, 864

1,197,164, 557

4,437,123

95,162,577

35,185, 621

19, 534, 831

2, 612,093

1,212, 582

H.
Net income..
I. Prior year net loss deducted by concerns showing net income
in 1922.
_
_
Net income after deducting jjrior year loss..
K. Excess-profits tax on corporations whose fiscal year ended after
December 31, 1921 and prior to July 1, 1922
L. Income tax
M.
Total tax

4,770,034, 787

6,809, 464

5,981,287

297,365,080

456, 795, 690

63,829,635

17,366, 729

501,780. 287
4, 268, 254, 500

5. 064, 575
1, 744, 889

30, 230,159
i 24, 248, 872

34, 212, 503
263,152, 577

36, 343, 624
1267462", 066

10, 629, 534
53, 200,101

23,327, 620
1 5,960,891

8, 466,114
775,310,154
783, 776, 268

50, 403
6, 571, 608
6,622,011

78, 755
31, 320, 838
31,399,593

529, 555
50,137,124
50, 666, 679

1,966,168
60, 533, 425
62,499,593

691, 695
9, 722, 602
10, 414, 297

33,066
2, 252,766
2, 285, 832

5,183,423,076

4,624, 576

69,744, 271

281, 884,022

413,830,928

56,027,431

16, 293,479

N.

Net profits (F) after deducting tax (M)




332, 550, 701

476,330, 521

66, 441, 728

18, 579, 311

o
en

o
o
%

Distribution of corporation receipts and disbursements by sources of income and nature of deductions by industrial divisions; aggregate com'
prising corporations reporting net income and those reporting no net income, calendar year 1922—Continued
Industrial divisions
Manufacturing

Distribution
Lumber and
wood
products
A. Receipts, taxable income:
Gross sales
Gross profits from sales
Profits from operations other than
amounts reported as gross sales
Interest, and rents and royalties
Miscellaneous income
B. Receipts, tax-exempt income:
Dividends on capital stock of domestic
corporations
Interest on Federal, State, and municipal bonds
O.

Total receipts

D. Disbursements:
Cost of goods sold
Compensation of officers
Interest paid
Taxes other than income and profits taxes
Depreciation, amortization, and depletion
Miscellaneous expense
B.

Total disbursements

Paper, pulp,
and products

$2,305,987,421 $1,136,414,804
638,410, 739
283,360,357

$1,471,734,996 $5,247,117,483
564,139, 265 1,517,911,133
306,870,175
20,546,047
41,513,859

250,352,632
64,636,853
67,106,545

5,063,466

1,992,742

6,258,545

2,716,647

1,940,005

2,997,993

2,405,034,580

1,164,135,649

1,849,921,615

5,722, 513, 016

Stone, clay,
and glass
products

Metal and
metal
products

All other manufacturing
industries

7,549,965
9,869,880
14,753,648

211,233,322
-120,981,514
161,443,290

23,657,476
43,766,180
65,649,349

956,095,496
409,600,760
544,125,643

82,063,242

1,704,745

28,495,307

33,130,434

2,245,854

29,915,074

8,381,782

79,412,277

4,353,263,110

44,762,654,918

1,174, 452,784 10, 005, 951,399

907,595,731
83,256,683
12,540, 280
11,696,334

3,729,208,350
68,920,488
98,811,810
70,909,315

785,571,327
38,150,590
18,436,837
10, 204,018

6, 764,832, 210 2,922,511,905
201, 425,078
111, 716,284
161,908,361
52,917,215
146, 585,560
41,063,301

117,699,874
313,743,658

44,354,394
143,408,432

40,476,442
623,404,428

302,742,742
963, 559,766

48,934,883
160,098, 547

362,818,102
1,675,055,910

2,237, 540, 514 1,098, 586,789

1, 678,969,898

5,234,150,471

1,061,396, 202

9,312, 625, 221

488,362, 545

113,056,582

693,326,178

7,780,113

3,932,747

H.

159,713,953

61,616,113

170,951,717

9,256, 538
161,695,179

I

197,274,947

11,236, 261

853,054,447
26,697,765
16, 535,357
14,536,394

65,548,860

Total
manufacturing

$1,138,328,692 $9,453,882,892 $4,188,677,889 $42,576,145,795
352, 757,365 2,689,050, 682 1,268,165, 984 11,189,743,937

1, 667,576,682
66,825,913
39,486,577
32,207,810

167,494,066




Chemicals
and allied
substances

3,556,172
9,005,890
11,226,036

29,195,206
20,966,609
41,105,231

F.
Net profits
Q. Deduction from net profits to arrive at net
income as defined in revenue act: Taxexempt interest and dividends received
on capital stock of domestic corporations..
Net income

Printing and
publishing

31,386,401,858
911,061,698
622,184,005
469,784,428

100,836,698
799,166,048

1,339,221,360
7,116,307,701

4,028,211,451

41,844,961,050

325,051,659

2,917,693,868

93,299,503

3,950,599

58,410,381

41,512,216

276,687,224

395, 063,042

109,105,983

634,915,797

283,539,443

2,641,006,644

H

j

o
c

I.
J.

Prior year net loss deducted by concerns
showing net income in 1922
Net income after
year loss

24,256,669

8,471,192

4,423, 083

26,543, 393

4, 074, 620

118, 771,194

28,837,320

319,890,752

deducting prior
135,457,284

53,144,921

157, 272, 096

368,519,649

105, 031,363

516,144,603

254,702,123

2,321,115,892

JSL. Excess-profits tax on corporations whose
fiscal year ended after December 31, 1921
and prior to July 1,1922
L. Income tax

196,412
22,503,015

69,349
9,411,879

91,002
21,653,871

444,135
53, 611,985

156, 593
14, 781, 332

1,557,720
97,202,389

500,211
31,729,236

6,235,906
383, 539, 624

M.

Total tax

22,699,427

9,481, 228

21,744,873

54, 056,120

14,937, 925

98,760,109

42, 229,447

389,775, 530

N.

Net profits (F) after deducting tax
(M)

144,794,639

56,067, 632

149, 206,844

434,306,425

98,118,657

594,566,069

282,822,212

2,527,918,338




I
c
hi
C

o

Distribution of corporation receipts and disbursements by sources of income and nature of deductions by industrial divisions; aggregate comprising
corporations reporting net income and those reporting no net income, calendar year 1922—Continued
Industrial divisions
Distribution
Construction

A. Receipts, taxable income:
Gross sales
Gross profits from sales
Profits from operations other than amounts reported as gross
Interest, and rents and royalties
Miscellaneous income
B. Receipts, tax-exempt income:
Dividends on capital stock of domestic corporations.
Interest on Federal, State, and municipal bonds
Total receipts..
D. Disbursements:
Cost of goods sold
Compensation of officers
Interest paid
Taxes other than income and profits taxes.
Depreciation, amortization, and depletion.
Miscellaneous expense

C.

E.
Total disbursements..
F.
Net profits
G. Deduction from net profits to arrive at net income as defined in
revenue act: Tax-exempt interest and dividends received on
capital stock of domestic corporations
H.
Net income
I. Prior year net loss deducted by concerns showing net income in 1922
J.
Net income after deducting prior year loss




$1,412, 215, 652
203, 496, 564

Transportation and
other public
utilities

Trade

$958,482, 295 $27, 755,017,574
5,301,944,094
355,321,447

Public service,
professional,
amusements,
hotels, etc.

Finance,
banking,
insurance,
etc.

Combinations, predominant
industry not
ascertainable

$1,107,344, 201
396, 854,026

$3,138,069, 214
320, 243, 625

$392, 685, 265
103, 507, 541

$144, 525
31,958

Inactive
concerns

H

266,864, 062
28,704, 242
53,657,319

7,824,991,172
405, 593,665
314,994, 575

378,217,416
197,324, 523
326,187, 436

947, 500, 728
80, 630, 772
72, 962,371

1, 994,166,879
3, 013, 759,305
560,154,067

58,722,390
16,153, 768
13,249,726

7,305
6,996
185,930

4,602, 689
2, 641,762

250, 220, 559
30, 406,446

20,112, 000
20, 594,165

7,466,420
2,243, 729

225,737,492
245,200,954

10,349,892
1,

2,678
1,913

a

1, 768, 685, 726 * 9, 784, 689, 712 28, 697,453,114

2, 218,148, 221

9,177,087,911 ! 492,457,975

349,347

o

603,160, 848
126,038,013
972, 513, 602
442, 361, 863
454,878, 929
6,122,326,305

22, 453, 073, 480
667, 913, 483
194, 313, 544
140, 439,199
168,364,899
4,337,322,971

710,490,175
123, 754, 021
40, 783,013
38, 293,083
88,422,152
1,117,943, 789

2, 811,825, 589
401,404,913
1, 000,821,756
303, 248,589
185, 556,033
3,423,118, 779

289,177,724
12, 282, 854
15,750, 544
7,893, 434
27,414, 369
108,007, 883

112,567
27, 394
17,166
18,076
9,751
430, 436

3
n
o

1,722,245, 755 | * 8, 721,279, 560

27,961,427, 576

1, 208, 719,088
84,883,656
20,802, 292
10,439, 670
40,641,182
356, 759,867

8, 215,975, 659

460, 526, 808

46,439,971

1,063,410,152

736, 025, 538

18,461, 988

961,112, 252

31,931,167

7,244,451

280, 627, 005

40, 706,165

9,710,149

470,938,446

11, 646, 826

39,195, 520
5,823,476 I

782, 783,147
17,884,983

615,390
1

266,043

1

270, 634

4,591

H
I—i

w

K. Excess-profits tax on corporations whose fiscal year ended after
December 31, 1921 and prior to July 1, 1922._..
L. Income tax
_
Total tax.

N.

NH profits (F) after deducting tax (M)
* Net loss.

119, 480, 757

107,041, 608

16, 262, 319

99,097, 400

4,444, 662

36,787,583 I

943, 929, 395

628,983, 930

82,199, 669

862,014,852

27, 486, 505

1

287, 834
98, 809, 766

3,023
4, 441, 639

1, 349,193
105, 692, 415

9, 652,388

M.




238, 339
16, 023, 980

173, 218
119,307, 539

49, 643
9, 602, 745

1260,043

Gross income and total deductions incomplete (see text, p. 15).

S
H

o

o
hrj

{

o
o

to
CO

In the table immediately following, the distribution of corporation receipts and disbursements by sources of
income and nature of deductions by industrial divisions is expressed in percentages.
Percentage distribution of corporation receipts and disbursements by sources of income and nature of deductions by industrial
aggregate comprising corporations reporting net income and those reporting no net income, calender year 1922

to

divisions;

Industrial divisions
Manufacturing
Aggregate Agriculture and Mining
Food
related and quar- products, Textiles Leather
and
rying beverages
indusand
leather
tries
textile
and
tobacco products products

Distribution

Rubber
and
rubber
goods

Lumber Paper, Printing Chemand
icals
pulp, and and pub- allied and
wood
subproducts products lishing
stancs

3

o
79.78
23.50

79.47
39.13

78.86
30.79

97.26
21.88

97.71
22.13

97.71
19.71

12.84
4.21
1.99

12.40
2.80
4.69

13.43
2.48
2.66

.82
.76
.78

.61
.55
.84

1.00

1.04

.79
.39

.49
.15

2.26
.31

.31
.08

.13
.16

.09
.10

.06
.06

.54
.56

97.88
25.57
.20
.76

95.88
27.68

97.62
24.93

79.56
3a 33

91.69
28.93

1.21
1.71

.31
.77
.96

16.58
1.11
2.24

4.37
1.13
1.17

.21
.12
100. 00

.17
.17
100.00

.34
.17

1.44
.20

100.00

100.00

49.06
•4.50

.87

100.00

100. 00

100. 00

100. 00

100. 00

100.00

100. 00

D. Disbursements:
Cost of goods sold
Compensation of officers. _
.>
Interest paid
Taxes other than income and profits taxes . .
Depreciation, amortization, and depletion
Miscellaneous expense

61.03
2.38
3.03
1.50
2.85
23.33

48.37
2.56
4.41
3.00
4.89
35.18

54.58
1.74
2.18
2.27
14.84
21.66

75.96
1.24
1.22

76.09
2.35
1.03

78.45
2.44
1.18

1.79
15.29

1.87
10.84

1.13
11.65

69.34
2.78
1.64
1.34
4.89
13.05

73.28
2.29
1.42
1.25
3.81
12.32

.68
.63

2.19
33.70

66.17
L20
1.73
1.24
0.29
16.84

E.

Total disbursements

94.12

98.41

97.27

96.25

93.00

95. 47

72.85
.90
2.67
1.23
2.01
18.37
98.03

93.04

94.37

90.76

91.47

F.

Net profits

5.88

1.59

2.73

3.75

7.00

4.53

1.97

6.96

5.63

9.24

8.63

C.

Total receipts




mmttm

a
in

PER CENT OF TOTAL RECEIPTS

A. Receipts, taxable income:
Gross sales
Gross profits from sales {per cent of gross sales)
Profits from operations other than amounts reported as
gross sales .
Interest, and rents and royalties
Miscellaneous income . .
B. Receipts, tax-exempt income:
Dividends on capital stock of domestic corporations
Interest on Federal, State, and municipal bonds

I

.75

.82

.62

Q
O

PER CENT OP NET PROFITS

O. Deduction from net profits to arrive at net income as defined
in revenue act. Tax-exempt interest and dividends received on capital stock of domestic corporations
I.

Prior year net loss deducted by concerns showing net income in 1922

20.06

39.45

94.08

10.58

4.10

3.93

6.53

4.64

6.00

5.41

19.10

79.94

60.55

5.91

89.42

95.90

96.07

93.47

95.35

94.00

94.59

80.89

8.41

45. 03

29.88

10.29

7.63

16.00

125.55

14.48

12.92

2.59

5.43

Net income after deducting prior year loss

71.53

15.52

- 2 3 . 97

79.13

88.27

80.07

-32.08

80.87

81.08

92.00

75.46

K. Excess profits tax on corporations whose fiscal year ended
December 31,1921, and prior to July 1,1922
L. Income tax
„,

.14
12.99

.45
58.43

.08
30.96

.16
15.08

.41
12.71

1.04
14.63

.18
12.12

.12
13.43

.11
14.36

.05
12.67

.09
10.98

J.

M.

Total tax

.

N. Net profits (F) after deducting tax (M)
Per cent of net profits after deducting tax (N) to total receipts (0) _




13.13

58.88

31.04

15.24

13.12

15.67

12.30

13.55

14.47

12.72

1L07

86.87

4L12

68.96

84.76

86.88

84.33

87.70

86.45

85.53

87.28

88.93

5.12

.65

1.88

3,18

.6.08

3.82

L73

6.02

4.82

8.07

7.69

a

1
8
o
o

I

to

Percentage distribution of corporation receipts and disbursements by sources of income and nature of deductions by industrial divisions;
aggregate comprising corporations reporting net income and those reporting no net income, calendar year 1922—Continued

to

Industrial divisions
Manufacturing
Transportation
All other Total Construc- and other Trade
tion
public
manufac- manufacutilities
turing in- turing

Distribution

Metal
Stone,
and
clay, and
metal
glass
products products dustries

Public
service,
professional,
amusements,
hotels,
etc.

Finance,
banking,
insurance, etc.

Combinations predominant Inactive
industry concerns
not ascertain able

PER CENT OF TOTAL RECEIPTS

A. Receipts, Taxable income:
Gross sales..
_
_
_. ._
Gross profits from sales (per cent of gross sales)
Profits from operations other than amounts reported as
gross sales
Interest, and rents and royalties
Miscellaneous income
. . . . .
B. Receipts, tax-exempt income:
Dividends on capital stock of domestic corporations
Interest on Federal, State, and municipal bonds
C.
Total receipts
D. Disbursements:
Cost of goods sold
Compensation of officers
. _
Interest naid
Taxes other than income and profits taxes
Depreciation, amortization, and depletion
Miscellaneous expense
E.
Total disbursements
F
Net profits..

96.92
30.99

94.48
28.44

96.22
30.23

95.11
26.28

79.85
14.41

9.79
37.07

96.71
19.10

49.92
35.84

34.19
10.40

79.74
26.36

41.37
22.11

.64
.84

.54

1.00
1.28

2.13
1.22

15.09
1.62
3.03

79.97
4.15
3.22

1.32

1.26

2.11
1.21
1.60

1.14

42.72
3.63
3.29

• 21. 73
32.84
6.10

11.92
3.28
2.69

2.09
2.00
53.22

.15
.19

.29
.31

.76
.20

.44
.19

.26
.15

2.56
.31

.07
.07

.34
.10

2.46
2.68

2.10
.27

.76
.56

100. 00

100. 00

100. 00

100. 00

100. 00

1100. 00

100.00

100. 00

100.00

100. 00

100.00

66.89
3.25
1 57

67.13
2.56
1.22

2.29
20.17

.59

6.16
1.29
9.94
4.52
4.65
62.57

78.24
2.33
.67
.49

2.32
18.36

70.11
2.03
1.39
1.06
2.99
15.90

68.34
4.80
1.18

4.16
13.63

67.61
2.01
1.62
1.46
3.63
16.74

.59
15.11

32.03
5.57
1.84
1.73
3.99
50.40

30.64
4.37
11.89
3.30
2.03
37.30

58.72
2.49
3.20
1.61
5.56
21.93

32,22
7.84
4 92
5.17
2.79
123.21

90.37

93.07

92.53

93.48

97.37

89.13

97.43

95.56

89.53

93.51

176.15

9.63

6.93

7.47

6.52

2.63

10.87

2.57

4.44

10.47

6.49

-76.15

3.50

8.42

12.77

9.48

15.60

26.39

5.53

9.86

49.00

36.47

.91

.69




a
o

g
.87

.94

PER CENT OF NET PROFITS

G. Deduction from net profits to arrive at net income as defined
in revenue act. Tax-exempt interest and dividends received on capital stock of domestic corporations

o

H
I.

Met income
--Prior year net loss deducted by concerns showing net income in 1922
__
_
-.

M J.

Net income after deducting prior year loss

s«s K. Excess profits tax on corporations whose fiscal year ended
co
December 31, 1921, and prior to July 1, 1922
° L/ Income tax
._..
. __
to M

Total tax

~* N. Net profits (F) after deducting tax (M)
Per cent of net profits after deducting tax (N) to total receipts (C)

96. 51

91.57

84.40
12. 54

94.47
13. 20

51.00

10.96

73.61
1.68

90.14

17.13

87. 23
8.37

90. 51

3.61

3.21

2.06

63.52
7.19

92.90

74.44

78.36

79.55

71.86

71.93

81. 21

86.93

48.94

56.33

.14
13.07

.22
14.02

.15
12.84

.22
13.14

.10
20.68

.02
11.22

.18
14.36

.03
10.28
10.31

.01
13.91

13.21

14.24

12.99

13.36

20.78

11.24

14.54

.24
16.28
16. 52

86.79

85.76

87.01

86.64

79.22

88.76

85.46

83.48

89.69

86.09

8.35

5.94

6.50

5.65

2.08

9.65

2.19

3.71

9.39

5.58

13.92

00
1

Gross income and total deductions incomplete (see text, p. 15)




o
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a
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28

STATISTICS OF INCOME
CORPORATION RETURNS, DISTRIBUTED BY SIZE OF NET INCOME

The following table exhibits the corporation returns distributed
by income classes based on the size of net income:
Corporation returns distributed by size of net income, calendar year 1922

Income classes

Number

Net income

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 $250,000
$250,000 t o $500,000.
$500,000 to $1,000,000.
$1,000,000 t o $5,000,000
$5,000,000 a n d over

92, 259
43, 502
24, 787
35, 811
7,312
5,114
1,889
1,016
725
120

$86, 729, 211
137, 791,967
174, 308, 283
767,133,959
512, 069, 921
791, 272, 098
658, 842, 334
708, 997, 233
1, 444, 773, 281
1, 681, 892, 856

Total
Reporting no net income

212, 535
170, 348

Grand total

382, 883

Prior year
loss deducPer cent
tion from net Income and Average
of tax
income for
profits tax tax per cor- to net inporation
net taxable
come
income

$13,004, 801
19,008,109
89, 888, 010
53, 675, 216
68, 457, 014
48, 368, 707
56, 366, 677
87, 722, 210
65, 289, 543

$6,055,83*5
13, 886, 230
80, 870, 232
58, 510,101
91,382, 422
77, 206, 312
82,198, 762
171, 991, 577
201,674, 797

$139
560
2,258
8,002
17, 869
40, 872
80, 904
237, 230
1, 680, 623

4.39
7.97
10.54
11.43
11. 55
11.72
11.59
11.90
11.99

6,963,811,143
2,193, 776, 356

501, 780, 287

783, 776, 268

6,516

11.40

4, 770,034, 787

501, 780, 287

783, 776, 268

DISTRIBUTED AND UNDISTRIBUTED EARNINGS OF CORPORATIONS
REPORTING NET TAXABLE INCOME OF $2,000 AND OVER IN 1922

In accordance with Senate Resolution 110, there were compiled
and submitted to the Congress and published as Senate Document 85,
a series of tables showing by industrial divisions the distributed and
undistributed earnings of corporations reporting net taxable income
of $2,000 and over in 1922, prepared from all corporation returns in
the department at the date of the Senate Resolution. The document, with certain adjustments, is reprinted herein as a supplement to this report, tne data being complementary to the statistical analysis of the corporation income-tax returns.
The tabulation immediately following shows the grand summary
for all industries:




Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922
GRAND SUMMARY OF ALL INDUSTRIES

Distribution

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent..,
20 and less than 30 per cent
30 and less than 40 per cent
40 and less than 50 per cent
50 and less than 60 per cent
60 and less than 70 per cent
70 and less than 80 per cent
80 and less than 90 per cent
90 per cent or more
Total
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends.^

Net taxable
profit
income (gross Net3bookbefore
for Tear
income less
Number
any adjustof returns deductions as
ments are
denned in
made therein
revenue act)

1,867
3,357
4,357
4,732
4,746
4, 640
3,937
3,491
3,211
14,537

$252,261,831
426,169,448
597,332,303
585, 629, 799
505,359,410
4firi 5J(I4 3 6 4

516', 963^ 866
253,880, 588
331S107,832
832,717,216

i

$117,829,996
$14,350,718 !
198,552,877 :
65,364,962 i
386,957,259
147,488, 333
417,958,803
202, 788, 375
210,750,885 j
226, 579,485
149 517 425 '
250,665,041 '•
270,340,115 <
118, 371,127
189,242,603
72,574, 596
275,202,979 I
51,817,963
1,121,045,301
823,296,370

Capital impairment,
deficit at
close of the
year

$623, 557,038
1,111, 162,645
1, 593, 232,468
1, 447, 099,403
1,619, 375,020
1 513. 580'. 560
1, 783, V26,114
1,076, 737, 441
1,123, 743,314
4,218, 729,146

$1,044,424
1,863,804
6,417,989
1,829, 459
1.639.139
1.890,803
1,695, 5.i7
6, 584, 675
2, 619, 709
48, 502, 277

16,110,440,149

74,147, 816

48,875

4,468,660,432

4,754,986,657

29,952

877,103,383

877,384,422

3, 915, 064, 370

5,632,371,079

20, 025, 504,519

3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends

133, 470, 762

8,301,815

.2,196

13,085, 709

15, 000

123,257,016

5, 356,040

8,316,815

221,339,212

18, 441, 755

Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
_

2,555,944,121 j 20,246,843,731

151,918,517

Grand total-

332

16,396,411 I
7,963,000 !

121,497,791 |

79, 529 j 5,370,123, 226 j 2 5, 610, 873, 288
29,679 |
109,208

1 Net book loss for year.
Book profit less book loss.

2

2, 547,627,306

i 9, 662,740 !

24,359,411 |

2,763,068, 217

Ul,835,051 |

370
702

Total (3 and 4) _

H
in

59, 328, 940

5, 345,763,815

Total (1 and 2).




$247,802,166
415, 339,961
563,451,428
580,131,737
508,780,286
408,017,131
519,291,242
250,173,896
265,708,902
709,963,683

Cash
Stock
Surplus and
undivided
dividends | dividends
distributed profits at close
paid during
during the yearj of the year
the year

1,179,204,434 j

(3)

18,796,920

18,796,920
2,781, 865,137
4

249,459,248

4

382,758, 794

6,549,327,660 j .
8
4

Not ascertained due to inadequacy of d;ta.
Total reported on returns incompletely filled out.

to
CO

30

STATISTICS OF INCOME
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 1922. 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 collection district in which his legal
residence or principal place of business is located, and a corporation
files its income-tax return in the collection district in wnich its
principal place of business 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.
Personal and corporation income and tax by States and Territories, calendar year
1922
Tax

Net income

Corporation

Personal and
corporation

Per
cent for
each
State

Personal and
corporation

Per
cent for
each
State

$29,184, 794

$156,093, 267

0.55

$5,725,058

0.35

3, 888. 469
48, 459, 738
18,439,688
95. 625, 678
303,048,110
1,357,524,521
55,835, 080
184, 572, 407
95, 297, 569
401,720. 143
22, 716,671
53,981,068
30, 390, 273
231, 328, 739
24, 513, 785
132, 047. 020
56, 774, 636
199, 432, 53 L
15,159,068
37,122, 696
6, 347, 527
51,166,793
670, 758, 004
1,927,637,451
122,163,938
426 365,818
49, 066.144
359 562,822
121,146,807
211,061.984
69, 658, 734
200, 048,892
51, 649. 253
203, 664, 606
40,170 194
129,857,441
65, 766, 880
386, 830, 235
415, 230, 727
1, 237, 893 477
447, 225, 520
796,411,946
96,881,835
348, 740, 625
13,023,355
76,981,743
203. 959, 349
526 387, 658
9, 069, 415
83, 903, 851
26,166,141
177 969 193
1, 723, 404
22, 397, 460
10,783,131
85, 577, 058
235, 261, 473
1, 032, 262, 375
3, 405, 536
28, 982, 814
4,110,588,989 1, 752,190, 868
99,169, 237
171,929,259
4, 748, 221
43, 767, 089
419,174, 756
1,138, 934, 714
39,456, 544
217, 555, 604
27,892,453
161, 226, 232
683, 697, 493
2, 005, 570, 020
61, 613,177
171,409, 669
29, 325,430
72, 755, 770
4,559, 706
48, 949, 551

52,348, 207
114, 065,366
1, 660, 572, 631
240,407,487
497,017,712
76, 697, 739
261,719,012
156,560,805
256, 207,167
52, 281, 764
57, 514, 320
2, 598, 395, 455
548, 529, 756
408, 628, 966
332, 208, 791
269, 707,626
255, 313, 859
170, 027, 635
452, 597,115
1, 653,124, 204
1,243, 637,466
445, 622, 460
90, 005, 098
730, 347, 007
92, 973, 266
204,135, 334
24,120,864
96,360,189
1, 267, 523,848
32, 388, 350
5,862, 779,857
271, 098, 496
48, 515, 310
1, 558,109, 470
257, 012,148
189,118, 685
2,689, 267, 513
233, 022,846
102, 081, 200
53, 509, 257

.18
.40
5.87
.85
1.75
.27
.92
.55
.91
.18
.20
9.18
1.94
1.44
1.17
.95
.90
.60
1.59
5.84
4.39
1.57
.32
2.58
.33
.73
.09
.34
4.48
.12
20.72
.96
.17
5.51
.91
.67
9.51
.82
.36
.19

1, 081,437
4, 263, 464
79, 244,202
10,416, 502
23, 663, 406
4,112,595
11, 533, 484
6,678, 395
10, 761,835
3,138, 380
941, 457
153, 080, 893
23, 356, 935
10,234,947
17, 692, 094
12, 052,941
10,837,166
8, 652, 252
22,719,135
105, 594, 770
85, 035,749
20, 516, 692
2,940, 355
39,099, 953
1,919,873
5,811, 348
408, 743
3,272, 626
68,133,306
713,482
474, 562, 229
16, 374, 568
791, 582
84, 012, 016
10, 338, 589
7,269,156
172, 530, 202
16, 654,829
4,287,500
861,970

.07
.26
4.82
.64
1.43
.25
.70
.41
.66
.19
.06
9.31
1.42
.62
1.08
.73
.65
.53
1.38
6.42
5.17
1. 25
.17
2.38
.12
.35
.02
.20
4.14
.04
28. 85
1.00
.05
5.11
.63
.44
10.48
1.01
.26
.05

States and territories
Personal

Alabama.
Alaska *
Arizona
Arkansas
California..
Colorado..
Connecticut
Delaware
District of Columbia..
Florida
Georgia
Hawaii
^_
Idaho
_
Illinois
Indiana
Iowa
Kansas
Kentuckv .
.
Louisiana.
Maine _.
Maryland . . _
Massachusetts
Michigan . . . . __ _
Minnesota
Mississippi
Missouri
Montana
Nevada
New Hampshire.
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma...
Oregon...
Pennsylvania
Rhode Island
South Carolina
South Dakota
1

$126, 908, 473

Included in Washington.




31

STATISTICS OF INCOME

Personal and corporation income and tax by States and Territories, calendar year

J0##—Continued
Net income
States and territories
Corporation

Personal

Tennessee
Texas.
Utah
Vermont
Virginia
WashingtonWest Virginia.__
Wisconsin
Wyoming

.._
_
_.

Total

$190, 723,937
545, 901, 576
67, 744, 653
51, 653, 367
207, 277, 342
300, 523, 342
196, 777,359
401,670,058
48, 826, 743
21, 336, 212, 530

$57, 724,
94, 059,
16, 528,
9,
83, OH,
60, 098,
71, 767,
129, 878,
4, 959,

Tax
Per
Per
cent for ! Personal and cent for
each I corporation
each
State I
State

Personal and
corporation

I
88
2o |
.30
.22
03
28 i
.95 |
88 I
. 19 I

$248, 448,402
639, 960, 905
84, 27:?, 553
60,89:/, 312
290, 292, 072
360, 622, 023
268, 54r.,l 32
531, 548, 805
53, 785,861

6,963,811,143

28,300,023,673 ! 100.00

:

$11,168,379
24, 585,878
2, 429, 864
2, 545, 771
14, 453,808
11,382,760
12, 466, 481
23, 331, 733
1, 152,786

0.68
1. 49
.14
.16
.88
.70
. 76
1.42
.07

1,644,833,576

100.00

INCOME FROM FOREIGN INVESTMENTS AND RETURNS OF ALIENS

The income of American citizens and corporations from business
and investments in foreign countries and conversely the income of
aliens, resident and nonresident, as well as alien corporations from
investments and business in the United States, as reported in the
returns of net income for the calendar year ended December 31, 1922,
are shown below. The data relative to individuals represent only
the information contained in returns reporting net income of $5,000
and over.
Income from sources within the United States and its possessions
Reporting income
Total
number
of
returns

Aliens and foreign corporations

Nonresident aliens
Resident aliens
Foreign corporations in business or
holding investments in the
United States

Number
of
returns

3,065
2,562

3,065
2,562

Reporting loss

Federal

Total

income

income
tax

$37, 590,434
24,018,968

Number
of
returns

$3, 423, 461
1,436, 788

Total loss

507

303

13,648,253

973, 890

204

$19, 988, 899

6,134

Total

5,930

75, 263, 655

5,834,139

204

19, 988, 899

Income from sources in foreign countries

American citizens and domestic corporations

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




Foreign income
Total
reported
number
of
returns
reporting Number
foreign
of
Amount
income returns

T a x paid foreign

countries

Number
of
returns

Amount

1,521

1,521

$11,364,148

879

33,418

43,025, 275

1,448

2, 722, 351

1,355

1,266

63, 296, 088

316

7, 506, 266

36,294 1 36,205

117, 686, H I

2,643

11, 421, 856

Number
of
Air! on nt
returns

$1,193, 239

33,418

Reporting loss

89 $23, 576, 791
89

23, 576, 791

82

STATISTICS OF INCOME
SUMMARY OF INCOME AND TAX REPORTED BY YEARS

A general review of the number of income-tax returns filed, 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 1914-1922, by income classes
Income classes
U n d e r $1,000
$1,000 to $2,000
$2,000 to $3,000
$3,000 to $4,000
_.
$4 000 to $5,000
$5,000 to $10,000
$10,000 to $15,000.
$15 000 to $90 000
$20,000 to $25,000
$25,000 to $30,000.
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $ 100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400.000
$400,000 to $500,000
$500,000 to $1,000,000...
$1,000,000 and over

1914

82, 754
$6, 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

1915

69, 045
58, 949
120,402
34.102
16,475
9, 707
6,196
7,005
4,100
6, 847
1, 793
724
380
216
254
122
209
120

1916

1917

1918

1919

1920

1921

1922

401,849 402, 076
1,
1, 640, 758 516, 938 924,8722, 671,9502, 440, 544
1,
2,471,181
838,707 1,496,878 1.509.741 2, 569,3162, 222, 0312,129,898
85,122 374,958 610,095 742, 334 894, 559 702, 991 785, 267
72,027 185,805 322,241 438,154 442, 557 369,155 404, 848
150, 553 270, 66C 319, 356 438,851 455,442 353, 247 391, 373
45, 309 65, 800 69,992 97,852 103, 570 80,014 90, 278
44 531
34 230
39 605
29, 89C 30,227 42 028
22 618
16,350 22, 605 23,729
12, 953 16,806
18,100
21,446
8,055 10, 571 10, 206 13, 769 14,471
10,848
13, 225
15, 410 15,808
12,047
14, 283
10, 068 12, 733 11,887
6,449
8,298
6,051
7,087
8,269
5,611
7,970
9, 996 13, 320 12,093
8,717
12,000
10, 452 12, 439
2,191
2,358
2, 983
1,367
2; 171
3,302
2,900
866
1,092
5G0
450
763
1,302
1,284
401
522
307
205
350
703
726
247
250
168
84
210
342
427
260
285
169
98
205
380
469
122
140
64
104
179
245
70
178
189
123
63
161
315
376
67
65
33
21
67
141
20G

357, 515 336,652 429,401 3, 472,8904,425,114 5, 332, 760 259, 944 662,1766,787,481
7,
6,
Total
Married w o m e n m a k ing separate returns
i 7, 635
from husbands
_
_
Total n u m b e r of
returns filed
357,515

7,
6,
6, 652 437,036 3, 472,8904,425,114 5, 332, 7G0 259, 944 662,1766, 787,481

i In 1916 the net income on returns filed separately by husband and wife is combined and the total appears
as one return. In all other years the returns of married women filed separately are included in their individual income classes independently of husband's income.
N O T E — T h e returns for 1913 are omitted, as they pertain only to the last 10 months of that year.

Returns of net income by years
PERSONAL

Year

1913
1914__
1915
1916_
1917
19181919
1920
19211922

N u m b e r of
returns

1

_

1
2

357, 598
i 357, 515
1
336, 652
1
437, 036
3
3,472, 890
3 4,425,114
3
5, 332, 760
3
7,259, 944
3
6,662,176
3
6, 787,481

Net income

2

Increase or decrease from year
to year

$3,900,000,000
4, 000,000, 000
$100,000,000
4, 600,000,000
600,000,000
6,300,000,000
1, 700,000,000
13,700,000,000
7,400,000,000
16,000,000,000
2,300,000,000
19,900,000,000
3,900,000,000
23, 700,000,000
3,800,000, OOC
19,600,000,000 * -4,100,000,000
21,400,000,000
1,800,000, 000

Returns reporting net income of $3,000 and over.
Determined on the basis of the number of returns filed and the average net income in each class.
? Returns reporting net income of $1,000 and over.
*A minus sign (—) indicates decrease.




33

STATISTICS OF INCOME

Returns of net income by years—Continued
CORPORATION
Total
number
of
returns

Year

1909
1910
1911
1912
1913
1914
1915
1916
1917
1918
1919
1920
1921
1922

- ..-

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
382, 883

Corpora- Corporations
tions
report- reporting
no net
ing net
income income
«62,498
«64,040
* 65,129
«61,116
188,866
174, 205
190,911
206, 984
232, 079
202, 061
209, 634
203, 233
171, 239
212, 535

209,992
216,162
233, 223
244, 220
128, 013
125,240
175, 532
134, 269
119, 347
115,518
110, 564
142, 362
185,158
170, 348

Net income

$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
6, 964, 000,000

Increase or
decrease from
year to year *

$171,000,000
-258,000,000
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
2,628,000,000

4
5
6

A minus sign (—) indicates decrease.
Returns showing net income in excess of $5,000 exemption.
1915 contains approximately 30,000 returns showing no net income which properly belong and should
be included in 1914.^ (See Annual Report, Commission of Internal Revenue, 1916, page 26.)

Income tax yield by years
Personal
Year
Normal tax

1913 1
1914 i
1915 i
1916
1917
1918
1919
1920
1921
1922

$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
355, 409, 840

.

Surtax

$15, 525, 497
24, 486, 669
43, 947, 818
121, 946,136
433, 345, 732 $101,249,781
651, 289, 027
801, 525, 303
-596, 803, 767 —
411,327,684
474, 581, 111

Partnership
Year

1913 3
1914 J _.
1915 *
1916
1917
1918
1919
1920
1921
1922

War profits
and excess*
profits tax

J

W a r profits
and excessprofits tax

Tax on capital net gain,
12^4 per cent

$31, 066, 357

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
861,057,308

Corporation

Income tax

W a r profits
and excessprofits tax !

3 $43,127, 740
39,144, 532
56,993, 657
171,805,150
$103, 887,984 503,698, 029 $1, 638, 747, 740
653,198,483
2, 505, 565, 939
743, 535,888
1,431,805,690
636, 508, 292
988, 726, 351
366, 443, 621
335,131,811
775, 310,154
8, 466,114

Total tax

3 $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
783, 776, 268

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
1,644,833,676

i On net income earned from July 1 to Dec. 31, 1921, reported on fiscal year returns whose accounting
period terminated prior to July 1, 1922.
3
Annual Report of Commissioner of Internal Revenue for fiscal year ended June 30 immediately following the year shown above.
3 Includes excise tax, $10,071,077, act of Aug. 5,1909.




34

STATISTICS OF INCOME

Personal returns, net income reported for calendar years 1916-1922, by income
classes
Net income
Income classes
1916
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...

1917

1918

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

$2,829,113,151
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

6,298,577,620 I 13,652,383,207

Total .

» $2,461,137,000
2,064, 977,328
$624, 669,015 2,115,864, 601
1,037, 247, 977 1, 827, 508,088
1, 235,015, 786 1, 687,165,619
822, 661, 658 1,042,320,083
722, 795,474
846, 894,335
357,355, 318
400,492,040
505,859,406
474, 651,960
271, 938,017
209,904,969
256, 771, 325
214, 631, 270
464, 263, 644
306,835,914

15,924,639,355

19,859, 491,448

Net income
Income classes
1920

$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

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
411,329

23,735,629,183

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...

1921 .

19, 577, 212, 528 21, 336, 212, 530

1922
$247, 564, 383
3,630, 570,922
5,153,497,468
4, 500, 557,809
2,641,904,702
2,255,871,780
1,208,273,932
805,223,854
260, 203, 553
266, 814, 381
116, 672,075
107, 670, 678
141, 386, 993

* Determined on basis of the number of returns filed and the average net income.

Personal returns, tax yield for calendar years 1916-1922, by income classes
Tax yield
Income classes
1916
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 o v e r . . .
Total.




$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

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
691,492,954

1918

$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
1,127,721,835

1919

$24, 696, 200
28, 257, 861
75,914,847
91, 537,910
164,832, 523
154,946,343
186, 357,608
118,705,303
163,095,349
86,031,032
76,228,132
99,026, 996
1,269, 630,104

35

STATISTICS OP INCOME

Personal returns, tax yield for calendar years 1916-1922, by income classes—

Continued
Tax yield
Income classes
1921

1920
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. _.

1922

$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

27,081,089
20,729,737
47,533,306
70,387,912
123, 575,960
125,697,249
144,092, 555
71,337,246
98,810,408
43, 488,227
38, 559,344
49, 517, 639

1,075,053, 686

Total.

$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
719, 387,106

861,057,308

Personal returns, average amount of tax and average rate of tax per individual,
calendar years 1916-1922, by income classes
1916

Income classes

Average
tax per
individual

Under $1,000
$1,000 to $2,000
$2,000 to $3,000.
$4. 94
$3,000 to $5,000
$5,000 to $10,000
41.85
$10,000 to $25,000
143.88
$25,000 to $50,000.
488. 86
$50,000 to $100,000
1, 559. 37
$100,000 to $150,000
4, 283. 96
$150,000 to $300,000
9,851.16
$300,000 to $500,000
25,142. 03
$500,000 to $1,000,000.... 55, 590.19
$1,000,000 and over
249, 938. 62
General average

396. 60

1917
Average
Average
rate
tax per
of tax
individual
(per
cent)

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

2.75

3918
Average
rate
of tax
(per
cent)

199.11

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
General average..




Average
rate
of tax
(per
cent)

Average
tax per
individual

0.66
$17. 46
.44
23. 66
.86
88.95
2.41
291. 39
4.78
1, 222. 01
7.34
4, 563.12
10.04
14, 748. 76
13.92
40, 576. 79
18.27
89,871. 89
23.93
207, 237. 82
27.63
392, 326. 67
35.65 1,326, 645. 51
5.06

1920
Income classes

1919

254. 85

Average
tax per
individual

Average
rate
of tax
(per
cent)

1.19
$12. 83
.98
18.00
2.35
64.31
4.34
208. 59
8.20
1,014. 45
13.32
4,134. 44
21.69
13,990. 81
33.68
39, 793. 93
44.64
87, 497. 50
54.77
202, 425. 96
58.65
403,323. 45
64.65 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

238. 08

6.39

7.08

1921

1922

AverAverAverage
Average tax
Average tax
age
Average tax
age
per
rate of
per
rate of
per
rate of
individual tax (per individual tax (per individual tax (per
cent)
cent)
cent)
$13.80
17.71
62.44
214. 92
1, 002. 50
4, 001.90
13, 538. 22
39, 519. 71
87,116.11
196,834. 56
371, 065. 08
1, 490,457.12

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

$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. 30
1, 496,177. 43

148. 08

4.53

107. 98

0.08
.81
.39
1.05
2.90
6.48
11.53
19.87
32.00
42.14
51.94
58.70
63.59
3.67

$0.61
10.96
9.73
39.94
179. 85
816. 60
3, 542. 96
12,007. 71
32,859.16
74,686. 63
140, 738. 60
239, 499. 03
739, 069. 24
126. 86

0.10
.75
.40
1.06
2.66
5.48
10.40
17.89
27.42
37.03
37.27
35.81
35.02
4.04

36

STATISTICS OF INCOME
Personal returns, income by sources for calendar years 1916-1922
Income
Source of income
1917

1916

Personal industry:
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

1918

1919

Total income
General deductions
Net income

3, 958, 670,028

4, 630,455, 322

6, 708,344, 984

7, 607,107, 930

12,897,846,872

17,464,037,635

643,802,657

684,343,399

975, 679, 666

1,019,094,265

1.080,879,405
2,136, 468,625

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

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

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

4. 469, 901, 354

4,847, 914, 601

4, 973, 648,190

S, 349, 901,983
2,0.51, 324,363

12,077,009,234
885, 763,077

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

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

i 6, 298, 577, 620

Total

3,010, 404, 924

3,881.150,687

Property:
Rents and royalties
Interest on bonds, notes,
etc., including fiduciary
income
Dividends
._

$3, 648, 437,902

4, 488, 751, 296

Total

$1,478,346,372

2 11,191,246.207

• 15,924,639, 355

* 19,859,491,448

$8,267,391,550

$10,755, 692, 651

Income
Source of income1920

Personal industry.
Salaries, wages, commissions, bonuses, directors' fees, etc
Business, trade, commerce, partnerships,
farming, and profits from incidental sales of
real estate, stocks, bonds, and other proper'y.
Total

$15, 270, 373,354

$13, 813,169,165

5, 927, 327, 538
21. 197, 700. 892

Property:
Rents and royalties
Interest on bonds, noies, etc., including fiduciary income -.
_ ..
_.
Dividends
Total

1922

$13, 693, 992, 791

4.170,363,591
;

5,258, 250,071

17, 983, 532, 756

18, 952, 242,862

1, 047, 423, 738

1,177,957,882

1,224,928,998

1,709.299,428
2, 735, i>45, 795

1,690,338,895
2, 476, 952, 399

2, 030, 517,413
2, 664, 219,081

5, 492, 56S, 961

._

5.345.249.176

5,919,665,492

26. 690, 269. 853
2.954, 640. 670

Total income
General deductions
Net income...

1921

23. 328. 781. 932
3.751.569.404

24, 871,908,354
3, 535, 695, 824

3 23, 735, 629,183

» 19, 577,212, 528

» 21,336, 212, 530

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

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 net
gain items. 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 could not be allocated to any of the sources of income.
The sources of income items for 1916 represent gross income, the
deductions not having been allocated to the several sources, but are
given in aggregate under " General deductions."




STATISTICS OF INCOME

37

PERSONAL RETURNS BY COUNTIES AND CITIES

The number of personal returns filed for the calendar year 1922 in
each count}^ of the United States, as well as in each city having.a
population of 5,000 and over, is shown in the attached basic tables.
This compilation, other than the distribution by income classes by
counties of the returns reporting $5,000 and over, does not represent
an exact count of the returns for each county or city 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.
CAPITAL STOCK TAX RETURNS
Data compiled from capital stock tax returns for 1923, filed as of
July 1, 1922; are presented in the attached tables. The same general
industrial grouping is used as for the statistics compiled from returns
of net income filed by corporations.
The data represent information as reported by approximately
367,000 corporations. This number is not exactly comparable with
the number reporting for income tax for the reason that consolidated
returns are permitted for closely affiliated corporations for income
tax purposes, whereas separate and distinct capital stock tax returns
are required for each corporation regardless of stock ownership or
corporate affiliations. Furthermore, collectors of internal revenue
have not required capital stock tax returns from corporations whose
existence is maintained but which are practically defunct and insolvent, and from which there is no possibility of collecting tax.
In each of the several tables the number of returns falling under the
various classifications is shown, together with the aggregate par value
of the common stock, the preferred stock, and of those reporting stock
of no par value. The tables show the fixed property investment,
long-term obligations, such as bonded indebtedness and mortgages
outstanding. The aggregate fair value of the entire capital stock is
shown and this is after adjustment and audit of the returns.
The fair average value of the capital stock is the value of the entire
outstanding stock of the corporation considered as a going concern,
giving due consideration to the present worth of the assets, tangible
and intangible, the earning capacity, dividends disbursed, the market
value of the shares, and other factors that affect values generally.
The magnitude of corporate form of organization in industry and
the relative importance of each industrial group is clearly shown in
Table 1. An aggregate fair value of $75,783,000,000 was reported by
approximately 367,000 corporations, compared with an aggregate fair
value of $75,406,000,000 reported by 326,000 corporations for the
previous year. Returns of corporations reporting capital stock of no
par value are included, whereas these data were excluded from the
statistics for the previous year. Fixed property investments by
corporations to the extent of approximately $68,000,000,000 of book
value is shown, while the bonded indebtedness amounts io approximately $17,000,000,000 with §5,700,000,000 of additional monp. UTL
Preferred stock outstanding had an aggregate par valve of ; [.*>,450,000,000 and the common stock a par value of $57.-UO,uOO,oUO,




38

STATISTICS OF INCOME

showing a total capitalization of $71,280,000,000. Six thousand
seven hundred sixty-three (6,763) corporations having no par value
stock reported an aggregate fair value of $4,065,000,000. Associations, joint-stock companies and trusts, which are included as corporations for the purpose of this tax in most cases have no capital stock or
designated shares outstanding and are included in the tables as
reporting no capital stock value, but an aggregate fair value of
$892,490,000.
The manufacturing group reported approximately $28,000,000,000
fair value, or 36.8 per cent of the total. This group is followed by
finance, banking, insurance, etc., with $14,900,000,000, or 19f per
cent. Transportation and other public utilities reported $12,100,000,000, or 16 per cent of the total. The trade and merchandising
group totals $8,640,000,000, or l l f percent. Mining and quaming
reported $7,470,000,000, or 9-f per cent, while agricultural amounted
to $1,300,000,000, or 1.7 per cent. Public service reported
$1,250,000,000, or If per cent of the total. Construction corporations reported $832,000,000, or 1.1 per cent of the total. A miscellaneous group, including combinations of several designations,
concerns m liquidation, also inactive and exempt organizations not
otherwise classified, reported an aggregate fair value of $1,300,000,000,
of which $1,184,000,000 was subject to the tax.
The various industrial groups retain their relative positions as of
the previous year, in regard to aggregate fair value. The manufacturing group, however, shows a reduction in fair value of
$2,500,000,000 from that reported for the previous year, while the
aggregate fair value of the finance and banking group indicates a net
increase of approximately $ 1,200,000,000. Transportation and public
utilities increase in fair value approximately $700,000,000, while the
agricultural group increased approximately $300,000,000.
The above comparisons show the relative financial conditions of
the various industrial groups as of July 1, 1921, and July 1, 1922,
respectively.
Table 2 indicates the taxable corporations, numbering 255,097,
and is identical with Table 1 (except for the elimination of the nontaxable organizations).
Table 3 includes only the nontaxable corporations, numbering
111,593. These organizations include corporations not engaged in
business; those the fair value of wnose capital stock does not exceed
by more than $1,000 the statutory exemption of $5,000; insurance
companies of all classes, and the scientific, religious, educational, and
eleemosynary organizations specifically exempted from the tax by law.
In comparing the statistics tabulated herein it should be borne in
mind that for the previous taxable period insurance companies were
subject to the tax and so tabulated, whereas for the period now under
consideration all classes of insurance companies whose business is
limited exclusively to that of insurance are exempt from the tax.
Table 4 distributes the corporations into groups by the amount of
the fair value of the capital stock reported and segregates them as
taxable and nontaxable. It will be noted that 59,573 corporations
reported no fair value for the capital stock and that the first six
groups of this table, including 108,932 corporations, each reporting
a fair value of less than $6,000, are exempt from tax for the reason
that the fair value does not exceed the statutory exemption to the




STATISTICS OF INCOME

39

extent necessary to permit of assessment. There were 28,934 corporations reporting no fair value for the previous year and 20,602
corporations reporting a fair value of less than $1,000. It is apparent
from the above that the year ended June 30, 1922, affected adversely
the small corporation with little or no capital.
It will likewise be noted that there were, in 1922, 65 corporations
each reporting a fair value of more than $90,000,000. This is comparable with 67 corporations so reporting for the previous year.
Table 5 distributes the returns by States and Territories. There
appears no comment necessary with respect to this table.




TABLE l.-Capital stock tax returns (aggregate, taxable and noniaxable)—Distribution by industrial groups
[Returns filed for 1923- July 1, 1922, to June 30, 1923]
Long term liabilities

Returns filed

Industrial groups

Fixed property
investments
Report- Report- (real estate,
Reporting no
Total ing par ins; no capital buildings, and
par
equipment)
number value
value stock
shares shares value

Agriculture:
Farming
Related industries..

7,370
1,426

Total..
Mining and quarrying:
Coal.
_
Metal mining
Oil and gas
Quarrying.
^
All other mining and quarrying
Total.
Manufacturing:
Food products
Textile products
Leather products
Rubber products
Lumber and wood products
Paper, pulp, and products
Printing and publishing
Chemicals and allied substances..
Stone, clay, and glass
Metal and metal products
All other manufacturing
Total...
Construction..




7,098
1,350

Corporations reporting par value shares
Bonded debt

Mortgages'
Preferred

Common

Total par value
(preferred and
common)

210
61

$794, 847, 096
372, 435,864

$90, 251, 084
24,983,157

$78, 588, 412
9,103, 960

$53,120, 910
41, 766, 734

$694, 698, 731
298,944, 351

$747, 819, 641
310, 711,085

77

271

1,167, 282, 960

87,692,372

94, 887, 644

993,643, 082

1,088, 530, 726

4,635
2,323
5, 534
1,333
3,315

33
172
40
53

152
215
325
47
639

2,135, 918,422
2,409, 298, 089
2,717,564,712
207,497, 794
991, 624, GS2

115, 234, 241
. ...
270, 970, 987
137, 727, 773
101,861,447
16,370, 782
71,560, 280

94,659,451
7,486, 487
33, 992,209
5,394,122
7,507,382

145,625,440
52,633,687
172, 091, 508
33, 235, 763
54.161,445

1,133.590,168
1,913, 473, 809
2,826,161,904
179,447,381
1,662, 815, 486

1,279,215,608
1,966,107,496
2,998,253,412
212, 683,144
1,716,976,931

18,884 | 17,140

366

598,497,275

149,039,651

13,941
10,199
2,151
657
6,950
1,737
8,198
6,299
3,946
16,168

283
251
59
51
64
58
139
234
77
629
385

2,683, 563,034
1,990,892,405
276,024,161
347,880,343
1,292, 740,361
813, 587,038
466,026, 510
1,962,868,235
801, 952, 549
5,846, 520,156
1, 783,174, 275

456,837,131
367, 692,189
16,397,000
94,330,141
69, 747,197
94,017,688
40,821, 940
26.0,980,156
70,443,846
653, 256,116
265,177, 692

170,409,463
41, 913,878
5,608, 891
13,793,245
43,616,448
18,885, 581
27,506, 751
55,013,893
14,577,924
94,241,236
37,143,977

941, 697,282
592,145,440
210,542,719
230,471,135
137,754, 701
169,801,068
95,961,097
862,060,131
166,821,669
1,613, 543,496
588,895,144

1,762 j 18,265,229,067

2,389,701,096

522,711, 287

5,609,693,882 15, 718,991, 588 21,328, 685,470

59, 642,199

78,033,150

8,79

!

Capitalization

4,855
2,571
6,031
1,420
4.007

13, 310
9,766
2,065
587
6,773
1,351
7,875
5,901
3,792
15,162
9,360

80,234 j 76,242
>,888

9,458

2,230
149

1,378 i 8,461,903,699
348
182
27
19
113
28
184
164
77
377
243

281 ! 1,580,050,278

457,747,843 j 7,715,488,748

90,093,128

2,601,338,641
1,677,656,192
414, 505, 355
281,254, 568
991,975,194
442,083,444
436,442, 700
1, 926,816,171
617,131,081
4,561,144.603
1, 768, 643,639

584,448,155

8,173,236,591
3, 543,035,923
2, 269,801,632
625,048,074
511, 725, 703
1,129,729,895
611,884,512
532,403, 797
2, 788,876,302
783,952, 750
6,174,688,099
2,357, 538, 783

674,541,283

Transportation and other public utilities:
Steam railroads
Electric railroads
All other railroads and combinations
Water transportation
_
Local transportation, cartage, and storage.
Electric light and power companies
Gas companies
Telephone, telegraph, and radio companies_
Water works
Storage companies..
All other public utilities
Total.

1,737
1,008
341
2,055
2,177
2, 554
814
4,433
1,857
4,074
2,422

1,636
849
323
1,837
2,086
2,456
781
4,289
1,754
3,914
2,286

23,472 I 22,211

7
4
1
115
31
13
6
9
12
48
28
274

155
17
103
60
85
27
135
91
112
108

Public service:
Domestic service—hotels, etc
,
Amusements—threaters, etc
Business service
Educational—colleges, museums, etc
Curative—hospitals, asylums, etc
Legal—lawyers, patent attorneys, etc
Engineering, architects, civil, etc
All other service
Total.
Finance, banking, insurance, etc.:
National banks.-.
Htate banks
Private banks, or ban!:s n. p. d
„..
Trust companies or ti ast and savings banks
Stocks and bonds, loan, realty holding, etc.
Insurance companies
All other finance not included above
Total.
Combination, predominant industry not ascertainable
Concerns in liquidation
Inactive concerns
Exempt corporations other than insurance
companies
Grand total.




83,302

1,272

5,979
4,966
2,544
944
1,120
1,174
1,255
3,551

5. 768
4, 601
2,296
859
1,049
1,115
1,052
3,099

101
167
117
23
20
8
115
42

110
198
13 r
62
51
51

21, 533

19,839

593

1,101

7,924
17,875
126
2,551
53,389
1,106
2,442
85, 413

6, 727, 411, 314 1, 210,109,184
1,178, 522, 887 190, 902, 700
8, 312, 688
166,801, 853
45,435, 646
179.123, 742
1, 340, 602
9,129, 217
1,021.974,202
58, 638, 278
420, 055, 377
63,601, 373
418,911,019
2, 879, 618
202,031,979
8,101, 927
103, 593, 782
27, 728,813
553, 315, 506
1,012,166, 935

1, 852, 763, 094 6, 268, 861, 291
277, 738, 828 1, 217, 788, 884
238, 294,829
38,485,140
473, 714,308
115, 540, 703
42, 788, 497
7, 695, 274
327,101, 750 1,139,101,690
801, 728,260
107, 655,400
134, 417, 668 1,633, 987,999
28,341, 291
279,108,518
256,652,516
58,452,226
362,243, 650 1,486, 734,681

2,178,154, 950

3,310,435,024

13,838, 761,473

722,121,397

271, 573, 584

1,468,803, 548

5,695,404,107

672, 848, 263
349,315,845
18, 574, 873
34, 878, 058
38, 523, 836
10, 882, 985
21, 557, C92
119,501,207

111,788,627
32, 441, 080
4,098, 772
1,844, 733
1, 443, 251
419, 141
567, 732
8, 206, 285

107,181, 444
66, 210, 560
1,396, 772
5,984, 250
4,085,144
431, 784
1,153, 931
10, 890, 813

102,389,089
57,935,199
15,313,473
15, 770, 939
3, 572,801
1,830,484
16, 705, 746
10,555,208

1,266,082,759

160, 809, 621

197,334,6

224,072,939

87 | 23,031,567,314 | 11,431,933,692
1,950 I 3,408,696,335

86,530

Trade

14.633,783,305
2,014, 262, 157
364, 488, 728
464, 536, 597
44, 166, 348
1, 154, 214, 448
1, 095, 816, 437
1, 225, 219, 120
476, 580, 856
432,047, 431
1, 726, 451, 887

88, 066, 448
126, 962, 772
1,031,109
43, 519, 944
6, f 71', 402, J88
1,381,369,410 1, 785, 732, 309 1, 756, 732,142
333.391.470
1,373, 650
12, 934,047
151,521, 145
148, 741, 925
15, 263, 823
39,~l55,~596"
r.99, 303, '08
4C4. 212. *32
"6, 201, 502

80, 561

1,358
3
157
1,518

j 2, 559
! K08
167
I
! 3,334 | 8,908,282,208
r
>

3 213
13
21 568

914
9
6 284

84
1
177

27
3
15, 107

958, 392, 571
191,; »70
7,313,975

7 146

2, 735

22

4, 329

242,590,85)

366, 690

329,143

1,420,525,006 I 2,061,950,055
47, 898, 503

1,918,408,114

366,994,609
281,872,040
97,365,112
107,275,774
33, 868, 046
37, 370, 371
138, 889, 524
112, 631, 776
1,176,267,252

17,149,196,497
7,164, 207, 655
469,383,698
339, 807, 239
112, 678,585
123,046, 713
37,440,847
39,200, 855
155, 595, 270
123,186, 984
1,400,340,191

1, 209, 995, 734 1,209,995,734
889,929,394
889, 929, 394
15. 232,467
15, 232, 467
754, 589,452
754, 589,452
6,480, 529,335 8,237,261,477
220, 221,430
233,155,477
440,197, 663
588,939, 588
10,010,695,475

122, 885, 526
332,000
2,339, 858

100, 392,000

"l6l,"389,"l88"

705,365, 614
1, 375, 600
877, 796, 791

5, 824, 267

3, 756,380

32, 335, 826

513, 741, 839

143, 996,417

8,121, 624,385
1,495, 527,712
276, 779,969
589,255,011
50,483, 771
1,466, 203,440
909,383, 660
1, 768,405, 667
307,449,809
315,104, 742
1,848,978,331

17,
13,
6, 763 . 30, 78-* i t.7, <:>b7, 583, 587 029, 846,178 . 5, 698, 536, 630 451, 863, 553 57, 831, 979,724

11,929,103,589
849,362,031
1,375,600
979,185, U79
546,077,665
71,283,843,277

I1
8
3
3
O

o

TABLE 1.—Capital stock tax returns (aggregate, taxable and nontaxable)—Distribution by industrial

groups—Continued

to

[Returns filed for 1923-July 1,1922, to June 30, 1923)
Fair value
Industrial groups

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




Corporations
reporting par
value shares

Corporations
reporting no
par value
shares

Corporations
reporting no
capital stock
value

Aggregate fair
value

Taxable fair
value

Tax

$688,994,502
571,928, 752

$22, 526, 774
9, 265,099

$4,088,967
2, 272, 501

$715,610,243
583,466,352

$675,961,763
574, 736,047

$675,962
574,736

1,260,923,254

31, 791, 873

6,361,468

1,299,076,595

1, 250,697, 810

1,250,698

1,889,064, 571
1,363,449,622
2,649, 887,448
172,018,508
797,105,635

34,092,277
220,253,043
114,793,872
7,790,984
179,155,836

17, 515,570
10,031,687
13,545,078
1,228,803
3,812,875

1,940,672,418
1, 593,734,352
2, 778,226,398
181,038,295
980,074, 346

1,904,477,008
1, 557,199,910
2, 747,906,840
171, 577,442
956,696,211

1,904,477
1,557,200
2,747,907
171, 577
956,696

6,871, 525,784

556,086,012

46,134,013

7,473,745, 809

7,337,857,411

7,337,857

3,509, 145,796
1,392, 102,409
1,001, 846,329
368, 504,196
919, 279,506
825, 293,468
802, 203,379
3,639, 176, 769
859, 717,450
017, 737
9, 598,
2,914, 409,277

300, 316,933
208, 173,751
69, 080,087
105 770,645
22, 708, 502
54, 038,544
65, 234,907
137, 488,720
33, 047,151
594, 477,504
288, 648,011

32,939,012 3,842,401,741 3,768,475, 588
1,632, 615,989 1, 582,810,202
32,339,829
1,469,114 1,072,395, 530 1,062,635,107
472,943, 593
6, 486,800
480, 761, 641
915, 420,369
9,091,192
951,079,200
6,094,808
873,943, 976
885, 426,820
836,472,645
6,093,953
873, 532,239
10,853,992 3,787,519,481 3,755,867,307
4,431,023
897,195,624
876,968,363
70,050,389 10,262, 545,630 10,182,063,991
23,878,443
3,226,935,731 3,180,847,429

3,768,476
1,582,810
1,062,635
472,944
915,420
873,944
836, 473
3,755,868
876,968
10,182,064
3,180,847

25,829,696,316
779, 514,457

1,878,984,755
43,497,955 |

203,728, 555 27,912,409,626
9,278,830

832,291,242

27,508,448,570

27,508,449

786,386,191

786,386

1
a
o
EG

9
a
o

B

Transportation and other public utilities:
Steam railroads
Electric railroads
All other railroad combinations
Water transportation.
Local transportation, cartage, and storage...
Electric light and power companies
Gas companies
Telephone, telegraph, and radio companies..
Waterworks
Storage companies
All other public utilities

262,179,906 | 12,109,967, 111

-_..

...

405,796,956

89,322, 078 j 8, 640, 636, 779 |

21, 370, 620
53,159, 971
3, 249, 531
1,185,259
668, 527
182, 595
40, 239, 762
1, 802, 566

7, 685, 536
3, 503, 643
1, 845, 256
372, 005
842, 499
437, 026
1, 582, 957
10, 751, 529

473, 666,045
345,187, 519
109,479,613
33. 839, 675
37, 636, 933
47,691.381
81,117, 549
124, 794, 990

1,104, 534, 423

Corabination ? predominant industry not ascertainable.
Concerns in liquidation
_
Inactive concerns
_
Exempt corporations other than insurance companies._




5, 047,122,125
455, 820, 659
165, 534, 270
545,155,129
52,157,314
1,158,310, 586
838,926,846
1,485,964,425
223,732,626
362,123, 899
1,775,119,232

444, 609, 889
288, 523, 905
104,384, 826
32,282,411
36,125. 907
47, 071, 700
39, 294, 830
112,240, 895

Total .
Finance, banking, insurance etc.:
National banks
State banks
,..,„,
_,_-..-,
Private banks, or banks n. p. d
Trust companies or trust and savings banks
Stocks and bonds, loan, realty holding, etc
Insurance companies
_
-_._,.
All other finance not included above

Grand total

121, 944,031

243,208,894
2,286,348
177, 635
5, 549,149
1,146, 071
5, 779, 375
114,136
744,899
570,907
901, 046
1,701,446

8,145,517,745 |

Public service:
Domestic service—hotels, etc
Amusements—theaters, etc
Business service
Educational—colleges, museums, etc.Curative—hospitals, asylums, etc
.
Legal—lawyers, patent attorneys, etc.
Engineering, architects, civil, etc
All other service

Total

33, 653, 935
1, 442, 947
21,434,036
329,779
19, 786, 745
591,115
21, 731, 792
15,385, 866

11, 725, 843,174

Total.
Trade.

5,092,532
2,495,284

505,952,045
4.9, 568, 296
1,131,097,175
838, 482, 931
1,465, 432, 781
222, 570,604
339, 491,061
1,758,031,920

__

i
:
j 4,798,820,699 !
j
451,039,027 j
165, 356,635

121, 858, 831

27, 020, 451

1, 253, 413, 705 |

2, 667, 876,90S
1, 512, 550,310
2 i ' 404^ 155
1, 648, 398, 874
6, 953, 820, 819
280, 632, 474
903, 681,166

4. 995. 986,196
'452^651,374
160,104. 407
535, 792,918
43,543,961
1,147, 711, 259
828,026,587
1, 469,092,911
213,085,144
344,714, 801
1, 762, 750, 559

4,995,986
452, 651
160, 104
535, 793
43,544
1,147,711
828, 027
1,469,093
213,085
344,715
1,762, 751

11,953,460,117 j

11,953, 460

8, 238, 744,251

8,238, 744

446, 802,421
324,423,350
100, 691,898
30, 084,956
32,928, G31
41,975.198
77,007,955
103,334,179

446, 803
324, 423
100,692
30, 085
32, 929
41, 975
77,008
103,334

1,157, 248, 588

1,157, 249

737, O10, 639
2,177
55,171, 279

2, 667,876,908
2, o:s. 05;;, 874
1, 5?'i, 550, 319
1, 4-2, 37o, 769
!
7!, - IK , i fi." !
4
20, S,r,7, 0.".fi
I 1. 64'^. 3\H, S71 ! 1, 632. 93.'i, 070 I
:
1
1 i'\ <Vr Mii
7 8'V\ IMS 021 ! 7, 3LY>. 23 i .i !.!((1 5 ;
7 3LY
S,
2-, '-•;:. SiI2
'309, 5!2.')!3 I .
1
2!-, 17LV' >1

2, 628, 054
1, 422, 376
20, 357
1, 632, 930
7,326, 231

13, 988, 364, 715 I

792, 223, 095

200, 6T7, 610 i 14, ?b\, -v,;.. JSA\ , 14, 005.."."., 098 |

14, 005, 555

1,051,043, 572 j
10,371
5, 049, 403
63, 418, 700

112, 907, 786

21, 253,102

45, 358
625, 015

13, 658, 254
12, 879,104

.__

|

__

....I 70,825,441,914 j 4,065,761,667 |

1,183, 204, 460
10,371
18, 753, 015
76,922, 819

1,171, 7-ti. 362

1,171, 766

12,626,792 j

127627

892,493,377 ! 75,783,696,958 I 73,422,791,190 j

73,422, 791

oo

TABLE 2.—Capital stock tax returns (taxable)—Distribution by industrial groups
[Returns filed for 1923—July 1,1922, to June 30, 1923]

Capitalization
Report- Report- Report- Fixed property
ing no
Total ing par ing no capital investments
par
(real estate,
number value value stock buildings, and
shares shares value
equipment)

Industrial groups

Long term liabilities
Corporations reporting par value shares

Bonded debt

Agriculture:
Farming
Related industries
Total

.

Common

Total par
value (preferred and
common)

Total
—

5,451
1,064

5,312
1,029

49
9

90
2G

$691, 248, 030
344, 237, 602

$75,033,300
20, 026,670

$58,190,257
8, 514, 481

$46,414,934
37,043,334

$582,148, 810
267, 644, 606

$628, 563,744
304, 687,940

6,341

58

116

1, 035, 485, 632

95,659,970

66, 704,738

83,458, 268

849,793,416

933, 251, 684

3,903
1,131
3,718
1,071
1, 263

3,807
1,092
3,521
1,016
1,204

50
21
113
36
28

46
18
84
19
31

1, 955, 283, 266
1, 630,360,129
2, 574, 415, 836
187, 481, 794
693, 866, 708

236, 689,120
112,347,314
94, 602, 646
13, 516, 573
43, 746,900

86, 873, 553
5,428, 433
29, 856, 846
4,348, 864
3, 327, 376

142, 287, 558
38,715, 822
160, 310,372
27,156,915
40, 298,341

1,038,322,260
1, 213, 517,871
2,390,294, 837
143, 561, 015
669, 637, 558

1,180, 609,818
1,252, 233,693
2, 550, 605, 209
170, 717,030
709,935.899

11,086

10, 640

248

198

7, 041, 407, 733

500, 902, 553

129, 835,072

408,769, 008

5,455,333, 541

5, 864,102, 549

10, 830
8,512
1,790
470
5,990
1,551
6,357
4,472
3,305
13,383
7,577

10, 443
8, 197
1,723
425
5,875
1,483
6,190
4,237
3,196
12, 668
7,199

217
219
51
42
58
51
86
170
66
532
283

170
96
16
3
57
17
81
65
43
183
95

2, 528, 078, 021
1, 955, 740, 592
260, 752, 760
332, 465, 025
1, 235, 722,145
796, 451, 704
449, 740, 636
1,859, 508, 453
772, 968, 679
5,672, 292, 010
1, 746, 901, 219

425, 711,168
367,377, 089
7, 363,150
91, 583, 241
63,162, 232
90, 685,188
32, 784, 441
240, 250, 221
64,104,918
631,303, 607
259, 285,951

160, 699, 948
38,999, 636
4, 949, 715
13,372,652
39, 305, 526
17,808,047
25, 584,311
51,379,977
12, 979,116
83,001, 250
34, 588,474

901,975,182
584, 532,190
205,290,974
218, 636, 607
130,340, 224
166,187, 098
88, 424, 595
819,017,867
159, 916,984
1,562,945,846
575,742,164

2,446,105,706
1,632, 528,072
401,771,323
255,888, 627
945,415,182
432,383,159
406,190,910
1,787,017, 567
586,831,355
4,320,108,428
1,675,501,685

3,348, 080, 888
2, 217,060,262
607, 062, 297
474,525,234
1, 075, 755, 406
598,570, 257
494, 615, 505
2, 606, 035,434
746, 748,339
5,883, 054,274
2,251, 243,849

64, 237

Manufacturing:
Food products
Textile products
_
Leather products
Rubber products
_ - _ Lumber and wood products
Paper, pulp, publishing
Printing and and products.. _ .
Chemicals and alleged substances
Stone clay, and glass
Metal and metal products
All other manufacturing




Preferred

6,515

61,636

1,775

826

17, 610, 621, 244

2,273,611,206

482, 668,652

5, 413, 009, 731

14,889, 742, 014

20,302, 751,745

7,016

6,796

101

119

601, 539, 956

48,033, 210

61, 231,102

73, 369, 420

503, 621, 786

576,991, 206

a

Mining and quarrying:
Coal
.
.
Metal mining
.
Oil and gas
_
. _ _
Quarrying
All other mining and quarrying
Total

Construction

Mortgages

_
_

o
o

Transportation and other public utilities:
Steam railroads
Electric railroads
_
All other railroads and combinations
Watertransportation, cartage and storage.,
Local transportation .
Electric lteht and power companies
Gas companies
Telephone, telegraph,and radio companies.
Water works
_
.
Storage companies
All other public utilities
Total
Trade
Public service:
Domestic service—hotels, etc
Amusements—theaters, etc _ .
Business service
Educational—colleges, museums, etc
Curative—hospitals, asylums, etc
Legal—lawyers, patent attorneys, etc
Engineering—architects, civil, etc
All other service
Total
Finance, banking, insurance, etc.:
National banks
gt o *t o ha nIrs
Private banks or banks n D d
Trust companies or trust and savings banks
Stocks and bonds, loan, realty holding, etc.
Insurance companies
All otherfinancenot included above
Total
Combination, predominant industry not ascertainable,.
_.
_
_
Inactive concerns
Grand total




831
371
158
1,382
1,294
1,698
'582
2,387
1,214
2,737
1,557

819
360
156
1, 283
1,260
1,670
574
2,358
1,198
2, 677
1,522

14, 211

13,877

09, 920

68, 004

4,745
3,184
1,298
539
753
703
543
1,991

4, 601
3,020
1,220
515
722
686
469
1,897

13,756

13,130

7,895
17,637

4
2

6,860, 589, 742
1, 002,390, 418
188, 045, 015
483,069, 203
44, 829,963
1,366,157,309
845, 839, 204
1,710, 523,997
261,865, 414
297, 530, 731
1,479,930,911

8
9
2
18
19
18
4
25
9
32
16

13 402,993,340
1, 545, 315,173
265, 244, 889
384, 687,090
40, 616, 483
1,041,400,223
1, 000, 745,181
1,204,012,824
423, 501,037
419, 528,734
1,478,931,670

6, 024, 507,153
904, 299, 785
113,833, 382
140, 424, 520
1,265, 602
988, 701, 866
383, 386, 637
406,906, 024
176,923,010
98, 490, 359
875, 565, 657

1,084,378,670
175,410, 832
1, 651,095
27, 218, 870
7,971,419
57,048,916
63, 427, 751
2,109,918
7,307,226
25,242,262
37,887,931

1,642,123, 859 ^ 5,218,465,883
79ft, 230, 050
206,160, 368
151,307,132
34,737,883
386,710, 880
96, 358,323
37,302, 851
7, 527,112
1,056,922, 012
309, 235, 297
101,110,900
744,728, 304
1, 576,913,344
133,610, 653
236, 027,311
25,838,103
240,384, 766
57,145,965
1,209,484, 544
270, 446,367

174

160

21, 206,976, 644

10,114,303,995

1,489, 654, 890

2, 884, 294, 830

11,654,477, 077

14, 538, 771,907

899

1,017

2, 376,464,463

713,047, 266

236, 317,646

1, 412, 639, 796

5,382, 522, 870

6,795,162,666

79
105
55
13
14
4
59
22

65
59
23
11
17
13
15
72

626,332,891
313, 499,351
17,153, 402
30, 232,880
36,987,989
10, 292, 838
15,638,434
109,152, 616

92, 869, 278
25,918, 278
3,787,300
1,799,383
1, 264, 408
418,941
502, 700
6,317,864

97, 606, 698
54,967, 559
1,228,442
4, 615,713
3,786,711
406, 755
931,315
9,349,870

98,360, 053
55, 351, 604
14,082,177
15, 237,054
3,439, 781
1,605, 684
10, 492, 737
9,133,924

343, 883,197
243,934,212
76, 090, 231
102,791, 612
30,791.057
33,124; 655
55, 248, 059
85,806, 280

442, 243, 250
299, 285, 816
90,172, 408
118, 028, 666
34, 230,838
34.730, 339
65, 740, 796
94, 940, 204

351

275

1,159, 290, 401

132,878,152

172,893, 063

207, 703,014

971, 669,303

1,179, 372, 317

1,416, 616, COO

1, 206, 597, 555
863, 654, 050
14 371 623
74n, 464. 958
4, 793, 654, 940

1, 206, 597; 555
863, 654, 050
14, 371, 623
745, 464,958
6,210, 270,940

81
15
10
4
4
7
28
19

7,895
17. 637

598,863,805
401, 658, 013

OK

1 On

3^000 KQ1

2,473
36, 050

2,473
34, 407

871

772

740,055, 542
5,721, 520, 879

1,160,864,987

88,009, 448
126. 651,155
243 609
43 512 741
1,480,169, 584

1,931

1,692

118

121

140,268, 830

38, 648, 246

14, 570, 269

145, 025, 407

407, 241, 387

552, 266, 794

66, 092

64, 210

989

893

7, 605, 376, 6C0

1,199, 513, 233

1,753,156,806

1, 561, 641,407

8, 030, 984, 513

9, 592, 625,920

2,257

2,136
5

61

60
2

922, 638, 306

113, 524,982

39, 220, 745

130, 916,153

661, 437,063
255,300

792,353,216
255,300

255, G97

246, 775

4,656

3, 666

59, 559,801, 039

15,191, 474,567

4,431,682,714

12,175, 801, 627

48,399, 836,883

60,575,638,510

l

TABLE 2.—Capital stock tax returns (taxable)—Distribution by industrial

groups—Continued

[Returnsfiledfor 1923-July 1, 1922, to June 30, 1923]
Fair value
Industrial groups

Agriculture:
Fanning
Related industries
Total._. -

_

Corporations
reporting par
value shares

.

.

Taxable
fair value

Tax

_

-

_
_

-_

_
-- .
-__......._

_ _
_

$3,980,141
2, 270, 201

$703, ?\ 0,763
5S0, 050, 047

$075, 0fil,7('». 1
574, 730, 047

31,345,210

6, 250, 342

1, 283, 272, 810

1, 250,097, 810

1,250,6!^

H

33, 388,188
220, 244,193
111,854,166
7, 786, 357
179,135, 789

17,411,325
9,919,209
13,182, 247
1,220,108
3, 639, 838

1,923, 992, 008
1, 562, 854, 910
2, 766, 496, 840
176, 932, 442
963,011,211

1,904, 477, 008
1, 557,199, 910
2, 747, 906, 840
171, 577, 442
956, 696, 211

1, 904,477
1, 557, 200
2, 747, 907
171,577
956, 696

o

6,795, 505, 991

.

$22, 415. 244
8, V)2i», 966

1, 873,192, 495
1,332, 601, SOS
2, 641, 460, 427
167, 925, 977
780, 235, 584

Manufa oturing:




Aggregate
fair value

$676, S21,378
568, 85f>, 880

_

Oil and gas
Quarrying
All other mining and quarrying
Total

Total . . .

Corporations
reporting no
capital stock
value

1, 245, 677, 258

Mining and quarrying:
Coal

Textile products
Leather products
_
Rubber products products
Lumber and wood
Paper, pulp, and products..
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass
Metal and metal products
All other manufacturing

Corporations
reporting
no par value
shares

552, 408, 693

45. 372, 727

7, 393, 287,411

7, 337, 857, 411

7, 337, 857

3, 491, 835, 406
1,385,243,118
1,001,091,583
367,119,610
913,631,090
821, 579, 844
797,186, 439
3, 630, 046, 495
856,067, 043
9, 586, 048, 200
2,907,446, 527

300,128,486
208, 058, 524
69, 072, 892
105, 760,048
22, 693, 753
54,029, 894
65,158, 612
137,421,157
33, 028, 241
593,136, 546
288, 478, 537

30, 661, 696
32, 068, 560
1,420, 632
2, 413, 935
9, 045, 526
6,089, 238
5, 912, 594
10, 759, 655
4, 398,079
69, 794, 245
22, 807, 365

3, 822, 625, 588
1, 625, 370. 202
1,071,585,107
475. 293, 593
945, 370, 369
883,698,976
868, 257, 645
3, 778, 227, 307
893, 493, 363
10, 248, 978, 991
3, 218, 732,429

3, 768, 475, 583
1, 582, 810, 202
1,002,635,107
472.913,593
915, 420, 369
873,943,976
836, 472, 645
3,755, 867, 307
876, 068, 363
10,182, 063, 991
3,180, 847, 429

3, 768, 476
1, 582, 810
1, 062, 635
472, 944
915,42C
873, 944
836,473
3,755, 868
876, U08
10,182,064
3, ISO, 847

25, 757, 295, 355

1, 876, 966, 690

195, 371, 525

27,829, 633, 570 27, 508, 448, 570

27,508, 449

768, 931, 223

43, 433, 939

9,101, 029

821,466,191

786, 386,191

$ 6 7 5 <-.'.••>

574, 7 M
0

786,386

CD

3

CO

a
o

Transportation of other public utilities:
Steam railroads.
Electric railroads
Ail other railroads and combinations
Water transportation
Local transportation, cartage and storage—.
Electric light and power companies....
Gas companies.__
_
Telephone, telegraph, and radio companies
Water works
Storage companies
All other public utilities
...

4, 753, 351, 344
440, 735, 472
160. 721,7 72
L(,.i. S.'JU. is!

Public service:
Domestic service—hotels, etc
Amusements, theaters, etc
,
Business service
Education—colleges, museums, e t c .
Onrntive—hospitals, asylums, etc
Leer.1—lawyers, patent attorneys, etc..
Engineering—architects, civil, etc
All other service.




33, 322, 861
1, 403, 398
21,420,115
329, 779
19, 779, 920
589, 997
21, 642, 743
15,370, 719

1. IL'U-'C, 6'JS
830, 500. 517
1, 400, 751, 580
2!h, 010, 2;)7
335, 922, 414
1,753,497,406
31
S')"". ,*2 ,2i !

..-

_
I

. V0
f

241, 700, 341
2, 275, 618
172, 635
5, 526, 876
1,061,998
5, 724, 646
100, 261
496,411
548, 850
834, 644
1, 667, 434

5, 000, 141,196
454, 506, 374
160, 894, 407
542, 702, 918
50, 013, mi
1,156, 201, 259
830, 936, 587
1,481, 027, 911
219, 155,144
358, 399, 801
1, 770, 535, 559

121, 444, 327

•i 7. ."-!>'. fiti.)

Total.
Trade

5,089, 511
2, 495, 234

260,109, 614

12,024, 515,117

405, 057,461 I
21, 346. 021
52, 975, 499
3, 1J8.4O4
1, 169, 042
661.196
17R, 124
40, 156,084
776, 601

87,704,467 I
508, 7C0
3, ;-,- i (
1, 772, 770
"'1
v /> (H;6

7

• ± ' . ' • • >

''";

1, ."< 1 . K25
10, 1 T 5 , 109

8,588,344,251
470, "°7
310, M.i
107, 1S1
32. T79
W.
\-t I'm

121
350
898
956
031
IMS
W,),i

113' 289 179

4, 995,986,196
452, 651, 374
160,104,407
535, 792,918
43, 543, 961
1,147, 711, 259
828,026, 587
1, 469,092,911
213.085,144
344, 714, 801
1, 762, 750, 559
11,953,460,117

4,995,986
452, 651
160,104
535, 793
43, 544
1,147, 711
828,027
1,469, 093
213, 085
344, 715
1, 762, 751
11,953, 460

8,238, 744, 251

8, 238, 744

446, 802, 421
324,423,350
100,691, 898
30,084, 956
32,928, 631
41,975,198
77,007, 955
103,334,179

446, 803
324, 423
100, 692
30, 085
32. 929
41,975
77, 008
103, 334

a
o

i
o
o

a
si

TABLE 3.—Capital stock tax returns (nontaxable)—Distribution by industrial groups

00

[Returns filed for 1923—July 1, 1922, to June 30, 1923]
Returns filed

Long-term liabilities

Reporting no
par
value
shares

Reporting no
capital
stock
value

Fixed
property
investments
(real estate,
buildings, and
equipment).

Total
number

Reporting par
value
shares

1,919
362

1,786
321

120
35

$103, 599, 066
28,198, 262

$15, 217, 784
4, 356, 487

$20, 398,155
589,479

03

2,281

2,107

155

131,797,328

19,574,271

20,987,634

H

952
1,440
2,313
349
2,744

828
1,231
2,013
317
2,111

106
197
241
28
608

180,635,156
778,937,960
143,148, 876
20,016, 000
297,757,974

34, 281,867
25,380, 459
7, 258, 801
2,854, 209
27,819,386

7,785,898
2,058,054
4,135,363
1,045, 258
4,180, 006

_.

7,798

6, 500

118

1,180

1, 420, 495,966

97, 594, 722

19, 204, 579

Manufacturing:
Food products
Textile products
Leather products
Rubber products
Lumber and wood products
Paper, pulp, and products
Printing and publishing...
Chemicals and allied substances
Stone, clay, and glass.
Metal and metal products
All other manufacturing

3,111
1,687
361
187
960
186
1,841
1,827
641
2,785
2,411

2,867
1,569
342
162
898
168
1,685
1,664
596
2,494
2,161

66
32
8
9
6
7
53
64
11
97
102

178
86
11
16
56
11
103
99
34
194
148

155,485,013
35,151,813
15, 271,401
15,415,318
57,018, 216
17,135,334
16, 285,874
103,359,782
28,983,870
174,228,146
36,273,056

31,125,963
315,100
9,033,850
2, 746,900
6, 584,965
3,332, 500
8,037,499
20, 729, 935
6,338,928
21,952,509
5,891, 741

9, 709, 515
2,914,242
659,176
420, 593
4, 310, 922
1,077, 534
1,922,440
3, 633, 916
1, 598,808
11, 239, 986
2, 555,503

15,997

14,606

455

936

654, 607,823

116,089, 890

40,042, 635

2,872

2,662

978, 510, 322

11,608,989

16, 802,048

Industrial groups

Agriculture:
Farming
Related industries.
Total
Mining and quarrying:
Coal
Metal mining
_.
Oil and gas
Quarrying
_
All other mining and quarrying.
Total

Total
Construction




Bonded debt

Mortgages

Hi

zn

O

o

fel

Transportation and other public utilities:
Steam railroads
_
Electric railroads
All other railroads and combinations
Water transportation
._ Local transportation, cartage, and storage
Electric light and power companies
Gas companies
Telephone, telegraph, and radio companies
Water works
_
Storage companies
All other public utilities.

_

.

.

906
637
183
673
S83
856
232
2,046
643
1,337
865

_
_____

_
,

.__

Total

.__

_

_

817
489
167
554
826
786
207
1,931
556
1,237
764

3
2
1
34
16
3
2
5
5
20
9

86
146
15
85
41
67
23
110
82
80
92

1, 230, 789, 965
468. 946, 984
99, 243, 839
79,849, 507
3. 549, 865
112, 814, 225
95, 071, 256
21, 206, 296
53, 079,819
12, 518, 697
247, 520, 217

702, 904,161
274, 223,102
52, 968, 471
38, 699, 222
75,000
33,272, 336
36. 688, 740
12,004, 995
25,108,969
5,103, 423
136, 601, 278

125, 730, 514
15, 491, 868
6, Gfil, 593
18, 216, 776
1,157, 798
1, 589, 362
173, 622
769, 700
794, 701
2, 486, 551
515, 427, 575

9, 261

8, 334

100

827

2,424, 590, 670

1, 317, 629, 697

688, 500,060

„

16,610

15, 298

373

939

1,032, 231, 872

9, 074,131

35, 255,938

Public service:
Domestic service—hotels, etc
Amusements—theaters, etc
Business service
_________
Educational—colleges, museums, e^c
Curative—hospitals, asylums, etc....._..
Legal—lawyers, patent attorneys, etc-_„„,
Engineering—architects civil etc
All other service

1,234
1, 782
1,246
405
367
471
712
3,500

1,167
1, 581
1,076
344
327
429
583
1,202

22
62
62
10
6
4
56
20

45
139
108
51
34
38
73
338

46, 515, 372
35, 816, 494
1, 42J, 471
4, 645,173
1, 535, 847
590.147
5,919,258
10, 348, 591

18, 919, 349
6, 522,802
311, 472
45, 350
178,843
200
65, 032
1,888, 421

9, 574, 746
11, 243, 001
168, 330
1,308, 537
298, 433
25, 029
222, 616
1, 540,943

7,777

6,709

242

826

106, 792, 358

27, 931,469

24,441,635

29
238
20

29
238
20

17, 339
1,106
511

15, Ofin
495
426

487
3
59

1, 787
608
46

439, 403
2, 554, 819
191 911
101,321
954, 8S1, 309
333,391.470
11,252,315

19, 321

16, 351

529

2,441

1, 302, 905, 548

221,011,773

80S, 793, 249

956
13
21,561
7,146

778
9
6, 279
2, 735

23
1
177
22

155
3
15,105
4,389

35, 754, ?65
191, 570
7,313 975
242, 590, 851

9, 350, 544
332, 000
2 H39 S58
5, 824, 267

100, 392 000
3,756,380

111,593

82, 368

2,107

27,118

8,337,782, 548

1, 838, 371, 611

1, 266,853, 916

Trade

_

.
..,

_____„—_.,
.

.__-

Total

_

Finance, banking, insurance, etc.:
National banks
__
Stale banks
?

___

ir'rivciie buiiiis 01 bs,!!^" i p ii
T r u s t companies or trust ond saving's bark's
Stocks and bonds, loan, realtv holding, etc

_

_ _ .

.__
__

_

____

_
_

All other finance not included above

- ____

Total
C o m b i n a t i o n , p r e d o m i n a n t i n d u s t r y not ascertainnblo
Concerns in liquidation
_
Inactive concerns
E x e m p t corporations other t h a n insurance companies
Grand total




_ „_

_

-

_____
__

__
__-..

,

22U, nij4, 423
"567,350"

57,000
311,617
787 500
7 203
305, GG2, 725
1, 373, 650
693,554

8, 677, 758

s
3
i
o
o

TABLE 3.—Capital stock tax returns (nontaxable)—Distribution by industrial groups

ox

-Continued

O

[Returns filed for 1923—July 1, 1922, to June 30,1923]
Capitalization—Corporations reporting parvalue shares
Industrial groups
Preferred

Agriculture:
Farming
Related industries

_.

Total
Mining and quarrying:
CoaL
Metal mining
_.
Oil and gas
Quarrying..
_.
All other mining and quarrying.
Total
Manufacturing:
Food products
Textile products
Leather products
Rubber products
I
Lumber and wood products
Paper, pulp, and products
Printing and publishing
Chemicals and allied substances.
Stone, clay, and glass
Metal and metal products
All other manufacturing
Total
Construction




Common

Total par value Corporations Corporations Corporations
reporting no reporting no
reporting
(preferred and
par-value capital-stock
par-value
common)
shares
shares
value

$111, 530
335,133

$108,826
2,300

$12, 393,480
3, 410, 305

155, 279, 042

15, 245,996

446, 663

111, 126

15, 803,785

98,605, 790
713, 873, 803
447,648, 203
41, 965, 214
1, 007, 041, 032

15, 872, 076
30, 758,114
8,427,021
4, 092, 531
16, 870,051

704, 089
8,850
2,939, 706
4,627
20,047

104, 245
112,478
362, 831
8,695
173, 037

16,680,410
30, 879,442
11,729,558
4,105,853
17, 063,135

! 260,155, 207 2, 309,134, 042
,

76, 019, 793

3, 677, 319

761, 286

80,458,398

194, 955, 035
52, 741,370
17,985, 777
37, 200, 469
53, 974,489
13,314, 255
37, 788, 292
182, 840, 868
37, 204,411
291, 633,825
106, 294,934

17,310, 390
6, 859, 291
754, 746
1,384, 586
5,648, 416
3, 713,624
5,016,940
9,130, 274
3, 650,407
11, 969, 537
6,962, 750

188,447
115, 227
7,195
10, 597
14, 749
8,650
76, 295
67, 563
18,910
1, 340,958
169,474

2, 277, 316
271, 269
48,482
4, 072, 865
45,666
5,570
181, 359
94,337
32,944
256,144
1,071,078

19, 776,153
7,245,787
810, 423
5,468, 048
5,708,831
3,727,844
5, 274,594
9,292,174
3,702,261
13,566,639
8,203,302

72, 400,961

2, 018, 065

8,357,030

82,776,056

10, 583, 234

64, 016

177, 801

10,825, 051

$112,549,921
31, 299, 745

$119, 255,897
36, 023,145

] 1, 429, 376

143, 849, 666

3, 337, 882
13, 917, 865
11, 781,136
6, 078, 848
13, 863,104

95, 267,908
699, 955, 938
435, 867, 067
35, 886, 366
993,177, 928

39, 722,100
7, 613, 250
5, 251, 745
11, 834, 528
7, 414,477
3, 613, 970
7, 536, 502
43, 042, 264
6,904,685
50, 597, 650
13,152, 980
196, € ,151
16, 723, 708

Aggregate
fair value

$12,173,124
3, 072, 872

$6, 705,976
4, 723, 400

48,978,835

Fair value

155,232,935
45,128,120
12, 734, 032
25, 365, 941
46, 560, 012
9, 700, 285
30, 251, 790
139, 798, 604
30, 299, 726
241, 036,175
93,141,954
829, 249, 574
i,369

1,025,933,725
97, 550, 077

in
H

o

3
o
o

K

Transportation and other public utilities:
Steam railroads
Electric railroads
_
All other railroads and combinations-_
__
Water transportation
_
Local transportation, cartage, and storage
Electric light and power companies
Gas companies
_.
Telephone, telegraph, and radio companies
Water works
Storage companies.._
_._
All other public utilities

210, 639, 235
71, 578, 460
3, 747, 257
19,182, 380
168, 102
17, 866, 453
6, 544, 500
' 807, 015
2, 503,188
1, 306, 261
91, 797, 283

2, 610, 424, 590

82, 881, 998

312,881, 237

369, 044, S

49,935,422 |

„

I. .___
....

_

46, 980,929
1, 314, 285
4, 639,863
2,452,211
2,143,353
2,109, 327
7,990, 259
4,936, 514
4, 577, 482
3, 724, 098
4, 583, 673

'9, 704

2, 070,292

85, 451,994

739, 495

1, 617,611

52, 292, 528

331, 074
39, 549
13, 921

!

!

lU, 1 Jf), 142 i

12,934, 047 ;
3,716,518 I

13, 080, 264
101,389, 183 i
32,335,826 |

27,140,448
40, 521,423
22, 506,177
5, 018, 047
3, 210, 009
4,470, 516
89, 854, 474
28, 246,780

3, 027,249
4, 537, 552
2,124, 082
1, 025, 801
906, 568
2,143,121
1, 262, 784
10, 883, 426

24, 599
184,472
101,127
16, 217
7,331
4,171
83, 678
25, 965

86,776
122,145
72, 506
17, 701
29, 403
53, 891
48,132
596,420

3,138,624
4, 844,169
2, 297,715
1, 059, 719
943, 302
2, 201,183
1, 394, 594
11,505.811

204, 597, 949

356, 766, 707

Total
Combination, predominant industry not ascertainable
Concerns in liquidation
Inactive concerns
Exempt corporations other than insurance companies

6, 825
1,118
89, 049
15,147

1, 508, 553
10, 730
5, 000
22, 273
84, 073
54, 829
13,875
248,488
22, 057
66,402
34,012

3,021

23, 111, 412
37,937, 828
21, 274, 881
4,484,162
3, 076, 989
4, 245, 716
83,641.465
26, 825,496

036
595
296
885
020
800
009
284

16, 369, 925

Total.




2,184, 284, 396

4, 029,
2, 583,
1,231,
533,
133,
224,
6,213
1, 42l)

Finance, banking, insurance, etc.:
National banks
etate banks
.
Private banks or banks n. p. d
Trust comjian"'* •.»• t.r-.isr. nr.d savinss banks
Stocks and bonds, loan, realty holding, e t c
Insurance companies
All other finance not included above..

G r a n d total

45, 469, 355
1, 303, 555
4, 634, 863
2, 098. 864
2, 019, 731
2, 040, 577
7, 976, 3S4
4, 681, 201
4, 554, 307
3, 568, 647
4, 534, 514

56,163, 752

Public service:
Domestic service—hotels, etc
Amusements—theaters, etc.
Business service
Educational—colleges, museums, e t c .
Curative—-hospitals, asylums, etc
Lcgrsl—lawyers, patent attorneys, etc.
Engineering—architects, civil, etc
All other service

1, 261, 034, 643
493,137, 294
90, 734, 954
106,185, 808
5, 653, 808
100, 046,131
63, 544, 456
57, 881, 670
45, 584, 395
17, 574, 011
369, 047,420

426,140,194

Total.
Trade .

1, 050, 395, 408
421, 558, 834
86, 987, 697
87, 003, 428
5. 485. 646
82^ 179| 678
56, 999, 956
57, 074, 655
43, 081, 207
16,267, 750
277, 250,137

220, 967, 874

25,910, 583

447, 560

1,026,974 j

27,385,117

Q

3,398,179
26,275, ?U
860, M4
0.121. 101

3, 398,179
26, 275, 344
860, 844
P, 124,494

348, 034
1,989, 550
17, 099

348, 034
1,989, 550
17, 099
3, 098, 204

3
o
o

i, Odd, o7r,

3, nijs. 2 0 4 I

327. 010. 5.2fi

,^'J

220,^21,430
32,9'6,276 '

233, J5>%4"7

30, 072, 794

1, 979, 71(. <>(>::

4 V 34

J, 177 I

2, 330, 477, 660 | 5h8. 187, Sll

MM, 512, 013
3, 268,. 902

2V

< (7)
t

..", 294, t,3")

645, 250, 328

57, 0OS, &15
l,T",(f.{)
978, «>,", U7b
r
- 4'», 0"-", (.05

43,91
1, 37
T77, 51 . 4M1
513,71 ..KJ>

_j 1, 276, 061,926 j 9,432,142,841

*<\t>32, i74
3, 15'J, 6i8

2, 01i, 103
10,371
4,887, {) 11
63, 418, 700

30, n,o

Iu2, 732

45, 358
625, 015

1,158, 254
12, 879,104

2,153,098
10, 371
6,091, 223
76,922, 819

10,708,204,767

991, 796, 583

30, 067, 340

63, 556,845

1, 085,420,768

5Q

o

52

STATISTICS OF INCOME

TABLE 4.—Capital stock tax returns—Distribution by size of capital stock fair
value
[Returns filed for 1923—July 1, 1922, to June 30, 1923]
Returns filed
Size of capital stock fair
value

Total
number

Non
taxable

Taxable

59, 573
7, 084
8, 398
8,496
7,698
7,C"
10,022
6, 596
6,186
5, 688
5,421
9, 803
5,050
5,636
_
4, 54f
._.. 4, 206
21,373
17,419
15, 522
22,190
15, 502
13,676
9, 591
_.
7,734
6,072

No fair value reported
Fair value under $1,000
$1,000 to $2,000
$2,000 to $3,000
$3,000 to $4,000
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$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 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 to $10,000,000
$10,000,000 to $20,000,000.-.
$20,000,000 to $30,000,000__.
$30,000,000 to $40,000,000...
$40,000,000 to $50,000,000-..
$50,000,000 to $60,000,000..$60,000,000 t o $70,000,000—.
$70,000,000 t o $80,000,000-$80,000,000 to $90,000,000—$90,000,000 a n d over

Total..




18
6,515
6,119
5,626
5,369
9, 665
5,015
5,593
4,503
4,172
21,193
17, 262
15, 388
22,014
15,390
13,498
9,499
7,671
6,027
5, 262
5, 313
19,218 18,983
10,4011 10, 288
7, 020! 6,940
5, 01 r
6, 43'
3, 939
5, 698
3, iru
1,558
;
496
911
471
151
78
33
27
17
15
8
65

Fair value

3| 053
1,524
1, 62C
770
484
894
464
148
76
33

65

Reported
on taxable
returns

Reported on
nontaxable
returns

$322
3, 387,478
11, 380, 674
20, 548, 042
26, 263, 4"
34,023, 636
52,978,064
$97, 838
41, 728,948
41,223, 748
46,116,911
45,618,090
47, 972, 556
47, 452, 995
51,257,082
50, 764, 703
100, 562, 614 99,157, 983
57,861,069
57,461,219
69,998, 231
69,465, 528
61,184,481
60, 620,968
60,817,945
60,324,966
366, 413, 788 363,293, 205
386,065, 457 382, 633,103
419, 876, 069 416, 323,088
761,815,308 755,810,992
689, 691,270 684,764, 789
740,460, 347 730,903,981
620,499,657 614, 635,879
579, 827, 796 575,124,527
515, 761, 910 511,939,411
504,381.57" 499, 558, 744
2,320,936,311 2,292,839, 753
1, 791,079, 466 1,771,708,844
1, 573,682,706 1,545,821,548
1, 389, 868,138 1, 370, 168, 576
2,251,564,193 2, 220,951, 565
1, 777,144, 827 1, 755, 657, 242
3, 504, 323, 5253, 459, 532, 754
2, 448, 829,145 2, 410, 212, 973
3, 750, 845,098 3, 687, 551,974
2, (173, 562, 8102,625,100,117
4, 862, 385, 583 3,952, 578, 653
2, 673, 577,765 2,635, 504,138
12 2, 208, 122, 01" 2, 155, 950, 258
6, 220, 431, 9846,112,167,657
6,931,602,751 6,837, 688, 552
3, 627, 885, 6083,554,690,354
1, 705,399, 791 1,641,397, 541
1,481,751,832 1,481,751,832
1,467, 075, 520 1,467, 075, 520
1,101, 704, 67" 1,101, 704, 677
1,113,717,851 1,113,717,851
670, 242, 041 670, 242, 041
12, 767, OSS, 013
12,767,088,013

573
084
3981
496
698)
661
004
81
67
62
52
138
35
43
42
34
180
15'
134
176
112
178
92
63
45
51
235
113
80
73
88
48
74
45
53
29

Tax

$322
3,387,478
11,380, 674
20, 548,042
26, 263, 479
34,023, 636
52,880,226
505, 200
8, 649
498,821
15, 023
519, 561
19, 323
23,920
492,379
50,833
1,404, 631
32,386
399,850
41, 501
532, 703
563, 513! 38,106
492,979 i 39, 465
3,120, 583 257, 328
3,432,354 296, 323
3, 553, 581 339,383
6,004,316! 645, 741
4,926, 4811 607,815
9, 556,3661 663, 414
5,863.778 567,141
4, 703,269 536, 769
3,822,499 481,804
4,822,828 473, 249
28,096, 558 2,197, 925
19,370,822 1, 720, 269
27,861,158 1,511,122
19,699, 562 1,315,083
30, 612,628 2,188, 767
21,487, 585 1,735,962
44, 790,771 3,431,043
38, 616,172 2, 396, 253
63,293,124 3, 672. 287
48, 462, 693 2, 617, 480
109,806, 930 3,944, 449
38,073, 627 2,631,654
52,171, 759 2,153, 530
108, 264, 327 6, 107, 698
93,916,199 6,835, 366
73,195,254 3, 553, 950
64,002,250 1,641,018
1,481,587
1,468,940
1,101, 620
1,113, 643
670, 202
12, 766, 763

366,690 255,097 111, 593 75, 783, 696,958 74,698,276,1901,085,420,768 '3,422,791

TABLE O.—Capital stock tax returns—Distribution by States and Territories
[Returns filed for 1923—July 1, 1922, to June 30, 1923]

Capitalization—Corporations reporting
par value shares

Returns filed
States and Territories

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




Total
number
2,623
128
1,675
2,545
16, 648
6,855
5,328
926
1,017
4,186
4,607
544
1,930
22, 961
9,646
8,998
4,872
5,504
4,837
3,316
3,913!
15, 232J
11, 060
9,866
1,609
13,159
3,353
5, 089
1,113 i
1,043!
9,133;
1. 029|
GO, 434!
5, 194!
2, 472'

t-' R e p o r t "
^ingno
Par
value
shares

2,539
113
1,333
2,417
14,640j
5.840|
4,774
721
898
3,715
4,491
513
1,663

8, 652
8 ; 273
4,609 i
4,829|
4,412!
2, 905;
3,197
13,424
10,354
8,953
1,545
12, 592
2,919
4,618
799
939
8,400
929
53, 029
4,8911
2,366'

15

82
44
88
46
17
15
1
5
659
731
3fi!
17
26
174
614
164
41
7
81
12
15
3
26j
249
5
2, 395
32

Reporting no
capitalstock
value
69!

334
121
1, 925
933!
117
73
454
101
30
262j
1,916)
92li
689!
245
644
408
385
542
1,194
542'
872]
57
486'
422!
456;
311;
78
484i
951
5,010
271|

Preferred

Common

Fair value

Total par Corporations Corporations!
value (pre- reporting par
ferred and value shares
capital
common)
shares
stock value

Aggregate
fair value

Taxable
fair value

Tax

,[

$875, 754[ $352, 535, 814 $340, 639,1801 $340, 639
$40, 088, 796i $261,752, 636 $301,841,4321 $349,335,813
$2,324,247
, ,
790, 939i
15, 869, 2911
332,8711
15,536.420
4, 988, 750
5, 279,112!
5,279
5, 779, 689 124, 733,498! 124,734
690, 5011
547, 251, 985!
106, 338,171
10,571,723)
536,680,262
33,278, 267
140, 306, 939 178,100,874| 178,101
972, 969;
190, 312, 519|
190,454,117
12, 527, 315
177, 785, 204
372, 605
421,453, 488 3, 508,020,415 3,929,473,903: 3, 531, 906. 958
51,982,338 37, 795, 549 191, 799,691 3, 529,175,029 3, 529,175
38, 644, 898 4,250,156 3, 621, 684,845 755,134,888
737, 932, 337
115,157, 706! 1, 206.405.130 1,321,562,836!
755,135
780,827,391
99 927 659' 8. 2S0. 384 1.157.905,598! 1, 058, 705, 6431 1,058,706
869, 284, 541 1. 013, 3G5, 489! 1,127, 387, 555
144. 080, 9481
473,985,5971
308,112,0911
471, 757, 078
165, 873, 506!
508,907,482
7l! 684, 273; 3,049; 326 546,490,677
508,908
1, 507, 532 310,645,121
433,404,148!
339, 741,673
296, 500, 998
304,690,031
12,636,591
93, 662, 475!
304,690
296,748,099;
271,410,659
303, 724, 521
294,165,346
2, 689, 092 5, 599, 573 312, 013,186
25,337,440|
294,165
937, 448
534,184,1811
444, 742,193
579,990, 741
574, 730,340
27, 606,166
574, 730
89,441,9881
608, 534,355
138,141
184, 338, 776{
158,936,972
243, 290,140
247,791,642
10, 881, 751
247,792
5,401,804
254, 310,032
7,254, 798 153,176,982
298, 916,095!
290,05G, 942
145,920, 968
145,435,026
1,216
145,435
8,859,153
319,451, 825 57,416, 523 6, 006,662,826 5,865,416,865 5,865,417
1,227,384,1971 4, 377,816,126 5, 605,200,323; 5, 629,794,478
968, 734
989,310,001
JO, 239,861 1,161,001,228
12,682,108 23, 313, 224 1,025, 305, 333 968,733,488
240,761,367i
650,122,414!
653,943,119
653,943
687,133,186
545,026, 604
3,395, 933 " 7,932,238
105,095, 810!
698,461,357
S59,104, 269;
900,696,074
900, 696
Q"9 661 82fil
685,695, 711
12.495.045! 3.212. 620 925, 370,091
173,408, 558
561, 745,122;
608; 352; 717
486,200,400
75, 544,722
624,340,491! 596, 369,4571 596, 360
8,839^ 677 7,148,097
619, 735,360|
724, 569,989
560,298, 585
59,436, 775
744,122, 550 710,191,082! 710,191
8, 611,701 10,940,860
707, 816, 623
413.311.895
538,291,366
169, 525,257
2, 957,116 3, 337, 246 419, 606, 257 395,258,443; 395, 258
859, 093,870
603! 688! 890l
641,872,034
217, 221,836
48, 818, 352! 10, 034, 000 662, 541, 242 638, 437, 380; 638,437
876,196,460 2, 508,833, 355 3, 385,029,815 3, 580, 365,809
215,100, 570| 42,127, 755 3, 837, 594,134 3,754,814,483! 3,754,815
379, 952,414 1,412,800,110 1, 792, 752, 524 2, 258,126,446
94,498, 639j 37, 537,946 2, 390,163,031 2, 324, 553, 960 2,324, 554
463,103, 513 1,352, 398, 559 1, 815, 502,072^ 2,165, 769, 674
12,915, 020, 258, 064,481 2,436, 749, 775| 2,274, 700,275 2,274, 700
172,005
109,432,432
103,451, 577
5,980,855
4,526,471
148, 532, 533
153, 231,009,
143,904,983
143,905
533, 663, 428 1, 737, 999,134 2,271, 662, 562 1, 873,082,130
174, 951, 575 11,319, 665 2,059, 353,370 1,988, 525, 7351,988, 526
1,062, 784 269, 605, 667| 255, 224,296 255, 224
411,292,868
393,132, 672
18,160,196
267, 805, 063
737,820
3, 574, 651 395, 943, 530
419, 657,653
352.666,0011
66,991, 652
391,834,193
366,199, 756 366,200
534, 686
502, 055
252,133, 396!
247, 788, 932!
4, 344,464
42,065
44,792,53l{
45, 295,929
42,064,981
1, 343
92, 402, 842!
67, 786, 998!
24, 615,844
111,082,836!
67,786,998!
92,402,842
6, 878, 7971 5, 639,127
123, 600, 760
111, 835,239 111,835
8,103, 895 2,038,184, 819 1,977,767, 624 1,977,768
344,643,717 1,374,022,976! 1,718,666.693! 1, 911, 020, 939 119,059,985
.
,
,
.
,
376, 775
52,817
12, 917j
3, 527,338
92, 779,115
96, 306,453!
56,821, 987
927791151
96306453s
57,211,679
52,816,948
3, 975, 583,195 13,928, 619, 006117, 904, 202, 201 1 ' 555. 063, 4141,731,175,608} 177,148, 448 19, 463, 387,470 19,051,463,609 19,051,463
,
SO, 276, 592
510, 937, 049
591, 213, 6411
1, 081, 533
630, 911. 305|
632, 941, 654' 607, 523,582
:8, 816
607, 524
5,061,256'
67,319, 084
72, 380, 340!
79,829,176!
411,581!
81,903,510
69, 787,242
12, 753
>9,787

co

TABLE 5.—Capital stock tax returns—Distribution by States and

Or

Territories—Continued

[Returns filed for 1923—July 1, 1922, to June 30, 1923]
Capitalization—Corporations reporting
par value shares

Returns filed

States and Territories!
Total
number

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

_

Total




gp
value

Reporting no
capitalvalue
stock
i
| shares value

20,841 18,816i
4, 790
5,142
4,959
4,487|
21,269 18, 558'
1,874!
2,165
3,885
4,189
2,621
2,852
4, 522
4,938
9,373
3,231
2,767j
1,314
1,1341
4,974
4, 730!
8,841!
10,459
4, 574|
4,845
1
11,650 10, 516
1, 644 1,467j

717
62
10
451
102
6
2
23
37

366,690 329,143

6,763

i
?
37

Preferred

Common

Total par
value (preferred and
common)

Fair value

CorporaCorporations Corporations tions rereporting par reporting no porting no
par value
capital
value shares
shares
stock value

GOr>!
1, 30S $1,160,444, 795 $2 906,363,446^4, OHO. SO1-.. 2'. 1 ? 1,312, HOI), 594; $463, 347,
632, 593, 753!
71, 2'M,
516i
300 i
95, 766, 318 ' 710, 551,'.««;' 812,318.281
427, 110. -192|
480. 312, 262
S94,103,518 !
4621
53,201, 770'
8. 700,224
2,260 1,075,611, 742^ 5, 680, 451, 948! 6, 06, 063, 690 8,108. 738,103;
302,243, 8031
316,241,476
374,435,4441
571,103, 9691
189'
58,19:], 968!
19, 539,354
216, 364, 634
258, 291, 990j
299, 325, 668
298
41,027, 356|
646, 959
105, 665,709
110, 397, 546
91, 519, 5761
229;
4,701, 837
,
440,403,002
519, 392, 789
464,328,20t>| ~~~I6,"l66 333
3931
787
78, 989, 469
515, 694,372
588, 568,84 li 1, 676,445,934
453
29,144, 712
72, 874,
440, 680,386
487, 201, 631 ;
293, 594,171
456!
487, 379
46, 521, 245
94, 070, 638
109, 032, 675'
105, 680, 481
172j
987, 950
14, 962. 037
694,870. 509
872,293, 150;
968, 084, 881
16, 525.480!
641
177,422,
130,001,374
207, 298, 650;
945, 365, 319
460
5, 928,
270
720, 075, 245
808,365,1811
842,106, 619
472
4, 630,
234|
88,2bU, 930
000. 644,902 1,266. 791, 831! 73, iS-1,
229
877, 872, 608
964|
212,772, 294
264; 708, 952|
122, 541,1231
5,161, 583
255, 091, 529
172
9.617, 423!

Aggregate
fair value

Taxable
fair value

Tax

$32, 762,371 $4,SOS. 779, 570 $4, 691, 949, 065 $4. 691.949
683, 396
7, U3S,3U2
683, 396, 292
710, 926, 573
382, 685, 877 S 382, 686
992
404,511,735
1, 707,
449, 504,114 8, 272,439,213' 8, 272, 439
38, 522,208 8,
577, 626
577, 626, 265^
6, 74o,
196^ 597, 388, 5191
282,858
282,858,423;
300, 902, 337,
929, 710i
80, 770
80, 709, 782:
93,700,221
2, ISO,645
454,484
454,484, 017;
478, 585, 398
4,096, 859
711,704,5021 1, 657,596,649 1, 657, 597
6,113, 856 1,
280, 707
280, 706, 448;
295, 660,468|
1, 578,
918
102,855
102,855, 384
2, 242,108! 108.910,539'
974,900
974,900,229
002!
18, 368,567| 1, 978, 9281
915, 719
915, 719,101
959, C66, 708'
7, 773,019!
824, 098
824, 097, 695!
3,713, 003 j 850, 510, 0941
301,155,6381 1, 301,156
354, 500, 455;
14, 224,392; 1,
121,834
121,834, 3401
128. 479, 9031
•197)

30, 784 13,451, 863, 553157, 831, 979, 724j 71, 283, 843,277 70,825,441,914 4,065, 761, 667 892, 493, 377 75, 783, 69G, 958 73,422, 791,190! 73,422,791

Q

o
o

STATISTICS OF INCOME

55

FEDERAL ESTATE TAX RETTJ'NS

The adjoined tables were compiled from Federal e^irte tax returns
filed during the calendar year ended Dec- xnhcv '.'d, 192, , . n d »vpresent
returns actually filed with the bureau during 'he per5 »J mentioned,
as distinguished from the number of taxable c - .1 e* or« ducting within
>
the period (the return not being due until one \ M.- a i u r tlu* date "f
death). The Federal estate tax lias 1M en imp*--, •<! Mr >n the t** -iisVroi!
net estates of taxable size of persons dying on or v, r e; i ember \),1\)1 o.
In these tables the size of the net estate is Is*, ltd ir-io bli-cks
corresponding to the successive taxal)le blocks *is i\\ /j by the revenue
act. The tax is not laid upon the properly K ?t iq a its Ira.isfer to
others. The transfer is the subject of The t i_\, no' rny • arl^'ular
legacy, devise, or distributive share, and the i> totionsiiip i-f ilie beneficiary to the decedent has no bearing upon i<i< lax li^bi'i-v or the
extent thereof. The estate tax is not an in I- ritnnco t<.x. -M < u:;h
popularly referred to as such, the distinction b iiii^' that the ^ ' n t e Hx
is imposed on an estate in its entirely. The ^.ross estate as reiiected
in these tables represents the estate of the de< ^deut within the usual
meaning of that term, together with certain it'»ms of proy viy specifically included by statute, as in the case ot r*"isi\r3 mad, 1 in contemplation of death or intended to take ^fi'eci . t or vitor de'-th. The
net estate is the gross estate less the &um of niihcr^/eJ (3j < i.^tSons,
including in the case of resident decedents a s:> c;r!c (xx 'inption of
$50,000,cwhich does not apply in the cr^se of r. r vd-aits.
The tables are based on the data disci \i H\ h\ (lie retuir.s as fil d
but not as determined upon investigation and VAU\\\. The Lw fcliown
does not correspond with the actual roceip s :>f raxes (hit'iiij; the
period for the reason that payment may he n r d o nt a i.'^cr oale thun
the filing of the return and for the further rc\i />r. ihJ liold investigation and office audit may disclose deficiency 1 x.^ or excess pa\m. i nts
which are not reflected in these tables.
Table A is based upon returns of resident decedents distributed by
size of net estates, showing form of property and nature of deductions.
This table gives a detailed analysis showing the distribution of the
gross estatelnto the several forms of wealth owned by the decedents
at the time of death or the several classifications included as taxable
described in the sequence of the form of return proscribed, ants also
the distribution of the deductions according to the several classifications entered in the returns under the provisions of ilie law.
Table B shows the aggregate of returns filed for estates of resident
decedents distributed by size of net estate and the average rate and
average amount of tax in the several classes.
Table C shows the returns of nonresident decedents distributed by
the size of the net estate, the situs of which is in trie United States.
Table D is a simple and cumulative distribution by size of net
estate for resident and nonresident decedents. This table combines
data from Tables B and C for the purposes mentioned.
Table E is a vocational distribution by sex and size of net estate of
the returns of resident decedents.
Table F is a distribution of the returns of resident decedents by
size of net estate, age, and sex, and single or married.
Table G distributes the returns of resident decedents by States and
Territories.




56

STATISTICS OF INCOME

The number of returns filed for the period from September 9,
1916, to December 31, 1923, is as follows:
Gross estate

R e t u r n s filed

Total

Sept. 9,1916-Jan. 15,1922
Jan. 15-Dec. 31, 1922
Jan. 1-Dec. 31, 1923.._

Resident
decedents

45,126
13. 508
14,150

42, 230
12, 203
13, 013

Nonresident
decedents
2,896
1,303
1,137

Total

Resident
decedents

Nonresident
decedents

$8, 893, 238, 780
2,937, 409,139
2, 522, 942,145

$8, 785, 641, 889
2, 879,372,168
2, 494, 978,471

$107, 596, 891
58,036,971
27, 963, 674

Net taxable estate

Total

Resident
decedents

Tax
Nonresident
decedents

Total

Resident
decedents

Nonresident
decedents

Sept.9,1916-Jan. 15,1922 $5, 509, 522, 243 $5, 407, 673, 531 $101,848, 712 $356, 516, 251 $351,138, 323 $5, 377, 928
Jan. 15-Dec. 31, 1922__. 1,672, 847,157 1, 620, 781, 038 52,066,119 118, 776, 541 115, 838, 953 2, 937, 588
68, 784, 384
1,373,446, 054 1, 347, 091,608
26, 354, 446
Jan. 1-Dec. 31,1923
68, 090, 266
694,118




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

00

[Returns filed from Jan. 1 to Dec. 31,1923]
Size of net estate subject to tax
No net estate
Total

Gross estate under
$50,000

Number of returns.,

Distribution
Form of property:
Real estate
Investments in bonds and stocksFederal 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, etc
Insurance
_
Jointly owned and other miscellaneous property
Transfers made in contemplation of or intended to take effect at or after 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
Total gross estate-




13,013

Amount

$015,692,705 j 24.68 | $16,959,210

$50,000 to $150,000

5,302

$150,000 to $250,000

2,389

2,512

923

Per
Sent

Amount

U n d e r $50,000
Gross e s t a t e o v e r
$50,000

Per
cent

Amount

43.31

$83, 769,592

Per
cent

Amount

36.86 $165,649, 673

Per
cent
36.10

Amount

725
Per
cent

$115,472,185 | 27.92

Amount

$51,90S, 39rt

Per
cent
23. 60

§

788
796

1.07
3.38

96,253
1,338,892

.24
3.42

822,988
4,873, 249

.36
2.14

1,308,156
17, 782, 532

.29
3/87

1, 388, 287
17,211,312

.34
4.16

916, 394
9,083, 282

.42
4.13

82, 550,768
179, 742, 430

3.31
7.20

245, 566
994,263

.63
2.54

4,296,099
8,491,348

1.89
3.74

5,035, 395
25,190,145

1.10
5.49

5, 703,
28, 956,

1.38
7.00

3,713,953
20, 573, 578

1.69
9.35

34, 287, 207
70,477,925

15.59
32.04

26, 596,
84, 249,

373,139, 782
780,678, 644

2, 674, 974
4,437,357

31.29

6.83
11.33

18, 483,
37, 257,

684
680

8.13
16.40

49, 316, 228
84, 831,009

10.75
18.48

725
503

53, 259,827
105, 090, 999

12.88
25.41

1,153,818,426

46.25

7,112, 331

18.16

55, 741,

364

24.53

134,147,237 j

19. 23

158, 350,826

38.29

104, 765,132

47,63

321,897, 208
77, 280,338

12.90
3.10

7, 235,

18.48
7.50

27,746,148
13,408, 794

12.21
5.90

88, 748,354
15, 634, 891

19.34
3.41

68, 925,125
15, 989,101

16.67
3.87

31, 244, 692
6,142,130

14.21
2.79

9.21

21,189, 255

9.32

34, 641,417

7.55

29, 476,

469

7.13

590

7.63

4,152, 796

1.83

13,118,951

2.86

11, 740,

927

2.84

5,008, 877

2.28

.21

2, 631,

015

.64

790,925

•

I

197, 523,

665

61,458,528
13,001,087
54, 306,

514

2, 494,978,471

7.92

281

2. 935,

581

3, 604,

097

2.46

1,109, 201

.52

7,020

2.17
100. 00

192,

557

39,155, 278

2.83
.02
.49

344,

653

.15

20,906,026

9.20

100.00 I 227,258,628

100.00

991,

528

10,939, 727

2. 64

458,902,294 I 100.00 | 413,525,375

5, 970, 243

1. 30

100.00

16, 772,

3, 304,109
219, 936,

851

• ;

1.50
100.

M

o

00

a
o

Nature of deduction:
'
Insurance exemption
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 taxable estate
Total tax
Average tax for taxable estates_
Average rate of tax (per cent) _ _




39, 638, 209
96,320, 212
295, 284, 741

2,213, 768
299, 983
1,814, 325 "I"""" 1 10* 050, 230
5,883, 900
601,
i 84, 762

55,915, 230
73, 591, 785
650, 650,000

]-O
182, 421
f?
275, 327
3 076, 938
46,150, 000 "~II""! 125* 600 000

1,211,400,177

56,519,741 |

1,347,091,608
68,090,266
5,232
5.05

-17,364,463 <

: 273.407,47*
— 46,148,851 j

10,096, 771
18, 461, 869
45, 982, 211
5. S70. 278 !
8.904.092 I
:65. 100,000 '
04,415,221 !
J 104.487.073 i
1,073,343 •
1.03 |

9,000, 909
15, 747, 980
41, 763, 561

3, 287, 781
8, 442, 798
19,713,4

10.780.771
S. 058. 815
11U,4o0,000

3, 281, 231
10, 329, 853
_36,250,000

204.802.03fi
: 208,723,339 ;
__!
3.003,316 |
1,257 L
1.44 L

81,305, 071
138,631,780
2,708,214
3,735
1.95
Tfl

H

TABLE A.—Returns of resident decedents distributed by size of net estate, showing form of property and nature of deductions—Continued
[Returns filed from Jan. 1 to Dec. 31, 1923]
Size of net estate subject to tax
$250,000 to
$450,000

Number of returns
Distribution

$450,000 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

561

301

103

93

38

B0

18

Amount

Per
cent

Amount

Per
cent

Amount

Per

cent

Amount

Per
cent

Amount

Per

cent

Amount

Per

cent

Amount

Per

cent
H

Form of property:
Real estate

Total bonds
Capital stock in corporations
Total bonds and stocks
Mortgages, notes, cash, etc
Insurance
Jointly owned and other miscellaneous
property
Transfers made in contemplation of or
intended to take effect at or after 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
Total gross estate




20 09 $35, 878, 517

16. 25 $20, 05S, 846

17.70 $21,503,856

14 54 $10,344,874

13.06 $13,269,169

15.28 $12, 542,533

16 37

u:

o
w

i—•

2 084 047
10,005,454

79
3 79

2,164 106
8,444, 513

.98
3.82

1 276,514
3, 733,795

1 13
3.29

2, 093, 358
4, 530, 551

1. do
3.06

2,129,083
2, 723, 377

2.69
3.40

1,686, 547
1, 909, 729

1.94
2.20

1, 974,664
1 209,810

2 58

7,879,057
22, 510,832

2 99
8 53

8,447,499
20,655, 549

3.83
9.35

6. 775,715
10, 5S7,335

5.98
9.34

6, 746, 931
11,234, 525

4.56
7. CO

4, 545, 836
8,412,663

5.74
10.60

7, 644,401
7,188, 409

8.80
8.28

5, 393,183
4 721, 575

7.04
6.16

42,479,390
100, 483,296

16 10
38 07

39, 711,667
89,292,158

17 98
40.44

22, 373,359
46,326,331

19 74
40.88

24, 605,365
68,467, 760

16. 64
46. 31

17,810,959
36,252,370

22.47
45.74

18,429,086
44,306,363

21.22
51.01

13 299,232
31 500, 542

17 36
41 11

142,962,686

54 17 129, 003,825

C2 95

54,063. 329

68. 21

62, 735, 449

72.23

44 799,774

53 47

Q

35
1. 60

4,180, 340
3,413,966

5.27
4.31

5, 984, 492
803, 942

6.89
.93

9 270,445
1, 058.015

1.58

58.42

68, 699,690

60.62

93,073,125

31

19, 552, 057
4 314 119

8 85
1 95

9, 213, 559
1, 935, 523

8.13
1 71

13,828,969
2, 497,036

15,439,344

5 85

17, 749, 761

8.04

8, 409, 720

7.42

7, 925,157

5.36

6, 751,303

8.52

3,306,721

3.81

7,283,186

9.51

7,958,030

3 02

10,238, 992

4.64

1,451.442

1.28

3, 979, 308

2.69

81,104

.10

366,828

.42

1,628,238

2.12

2 433 855

no

2 477 426

1 12

1 0^7 564

94

1,807 336

1 29

21,465

.02

4, 809, 742

1. 82

1,612,071

.73

2,494,701

2.20

3,247,491

2. 20

364,322

.42

41,386

05

86, 852,388 100.00

76,623,577

100.00

28 552,015
8 731 924

10

263, 919, 708 100.00 220,826, 768 100.00 113,331,045 100.00 147,862,278 100 00

424,139

.53

79,259,055 100.00

n

10
l 38

OF IN

Investments in bonds and stocks—
Federal Government bonds—
Wholly tax exempt
Partially tax exempt.
_
State and municipal bonds
wholly tax exempt
__
All other bonds

H
$53,032,112

a

Nature of deductions:
Funeral and administrative expenses
- -_.__
Debts, unpaid mortgages, etc
Property from an estate taxed withinfiveyears; value at date of previous decedent's death
Charitable, public, and similar
bequests
Specific exemption
_
Total deductions
Net taxable estate...Total taxtax for taxable estate
_
.
Average
Average rate of tax (per cent)




359,106

288, 482

236,925

2, 673, 812
7, 723,306

3,333, 745
{>, 744,486

1, 825,900

775,224

8, 531, 677
25, 679,313

7, 677,968
17,486, 977

3 998,928
10,030, 868

5,777,155

1, 529,534

2,440, 761

2, 984,433

618 151

110,005

41 386

6,388,409
28,050,000

4,279, 685
15,050,000

1,935,711
5,150,000

3, 699. 849
4, 650,000

1.746,246
1, TOO, 000

1,258,016
1,500,000

3,163,844
900,000

77,980, 585

47,850,064

24,329,492

32,424,646

1.3.-166,076

13,553,621

14,420,386

...- 185, 939.123
4,909,109
.
8,751

172, 976, 704
6,303,446
20,942
3.64

89. 001, 553
4,185,015
40,632
4 70

115,437,632
7,033,483
75,029 1
6 09

.'••">. 792, 979
4.SU,919
126,629
7 31

73, 298, 767
6. 730, 740
224, 358
9.18

62, 203,191
6, 747,214
374, 845
10 85

2.64

610,386

3, 822,636
5,019, 937

3,554,031

5, 736, 888
14, 743,090 - - - - -

l

H
>
an
H
W
o
m

o
o

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

to

[Returns filed from Jan. 1 to Dec. 31, 1923]
Size of net estate subject to tax
$4,000,000 to

$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

$9,0Q0.000 to
$10,000,000

$10,000,000 and

$5,000,000

.

7

3

1

2

2

2

1

Distribution

Amount

Per
cent

Amount

Polecat

Amount

Per
cent

Amount

Per
cent

Amount

Per
cent

$2, 026, 798

5.73

$2, 819, 670

14.59

$4, 265. 742

65. 51

$4,165, 552

24.22

$1,099,915

5.66

$926, 065

4.40

243, 504
589, 975

.69
1.67

183, 947
255, 924

.95
1.32

2.96
.66

353, 984
30, 269

1.82
. 16

2, 295. 435
207, 249

10.92
.99

17.71

3. 17

508, 396
113,188

$5, 071,125

206, 695

2, 627, 489
2, 957, 547

7.42
8.36

3, 872,178
227, 985

20.04
1. 18

470, 690

7.23

1,166, 538
1,119, 748

6.78
6.51

5, 107, 658
4, 031, 106

26. 27
20. 74

1, 341. 400
1. 857, 769

6.38
8.83

1, 537,455
31, 550

5.37
.11

Total bonds
6, 418, 515 18.14
Capital stock in corporations.._ 20, 805, 378 58.81

4, 540, 034
9, 501, 387

23.49
49.15

677,385
101, 263

10.40
1.56

2, 907, 870
1, 802, 389

16.91
10.48

9,523,017
5, 346, 795

48.99
27.50

5, 701, 853
3, 561, 714

27.12
16. 94

6, 640,130
20, 835,928

23.19
72.76

Number of returns._

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

Total bonds and stocks

Amount

Per
cent

over

Amount

Per
cent
I<

H
O

27, 223, 893

76.95

14, 041, 421

72.64

778, 648

11.96

4, 710, 259

27.39

14, 869. SI 2

76. 49

9, 263. 567

44.06

27, 476, 058

95.95

Mortgages, notes, cash, etc
1,448, 573
Insurance
Jointly owned and other miscellaneous
property
4,053,376
Transfers made in contemplation of or
intended to take effect at or after
death
_
198, 834
Power of appointment or general power
of deed, made in contemplation of
death
428, 300
Property from an estate taxed within
five years, value at date of death of
present decedent

4.09

779, 776
302, 534

4.03
1.56

46,822

.72

110, 739

.64

3, 378, 724,

17.38

800, 777

3.81

850, 320
112, 782

2.97
39

11.46

1,388,162

7.18

1,420, 076

21.81

7, 785, 746

45.28

92,146

.47

10, 037, 668

47.73

197,471

.69

425, 000

2.47

21, 028, 077 100. 00

28, 636,631

100.00

Total gross estate-_ „




..

.56
1.21

35, 379, 774 100. 00

19,331,563 ' 100. 00

6,511,238 100. 00 ' 17,197, 296 100. 00

19, 440, 597 100.00

9
a
o

Nature of deductions:
Insurance exemption
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
boouests
Specific exemption.__.
Total deductions.. _
Net taxable estate
Total tax
Average tax for taxable estate
Average rate of tax (per cent)




1, 356, 755
1 764,667

j

j

48, 943

40,000

i

970, 525
1, 542,149

110, 658
5 318

100, 000

26 538

275 000
350, 000

25 000
150, 000

50. 000

3, 746, 422

2, 836, 617

192, 514

31, 633, 352
3 884,504
554, 929
12.28

16, 494, 946
2, 223, 490
741,163
13.48

6.318.774
905, 255
905, 255
14.33

!
318 fiOO
i 1 246 856

!

966.142
1 123 206

140, 683
1 803 004

1, 559, 993
2, 426, 722

|
!

100 000
100,000

75 000
100,000

100, 000

50,000

| j , 705,456

2,264,348

2,043,687

4,076,715

17. 176.249
2, 740, 775
1,370,388
15. 96

18 984. 390
3, 139, 566
1, 569, 783
16.54

24, 559,916
5,321, 479
5,321,479
21.67

i

-

' 15,431,840 !
! 2,369.368
1,184,684
]
15.35
;

H

o

a
o

g

Co

64

STATISTICS OF INCOME
TABLE B.—Returns of resident decedents, distributed by size of net estate
[Returns filed from Jan. 1 to Dec. 31, 1923]

Size of net estate

Number of

returns

Gross estate Deductions

No net estate:
Gross estate under
$50,000
923 $39,155,278
Gross estate over
$50,000_
__.. 2, 512 227, 258, 628
5, '!02| 458, 902, 294
Under $50,000
2,339; 413, 525, 375
$50,000 to $150,000725! 219,936, 851
$150,000 to $250,009
561' 263, 919, 708
$250,000 to $450,000...
301 220, 826, 768
$450,000 to $750,000
103 113,331,045
$750,000 to $1,000,000
93 147, 862, 278|
$1,000,000 to $1,500,000
38
79, 259, 055j
$1,500,000 to $2,000,000
86, 852, 388
$2,000,000 to $3,000,000..-.
30
is
76, 623, 577
$3,000,000 to $4,000,000. - -.
35, 379, 774
$4,000,000 to $5,000,000
$5,000,000 to $6,000,000.. -.
19,331,563
$6,000,000 to $7,000,000....
6,511,288
$7,000,000 to $8,000,000
17, 197, 296
19, 440, 597
$8,000,000 to $9,000,000....
21,028,077
$9,000,000 to $10,000,000...
28 ; 030, 631
$10,000,000 a n d over
Total..
1

Net estate

Tax

Average
Average tax rate,
per
cent

$56, 519, 741 -$17,364,463
273,407,479 - 46,148, 851
.1.
354, 415, 221 104,487, 073 $1,073, 343
$202. 44 1.03
204,802,036
208, 723,339 3, 003, 316! 1,257.14 1.44
138, 631,780 2, 708, 214
81,305, 071
3, 735. 471 1. 95
185,939, 123 4, 909,109
77,980, 585
8, 750. 64 2.64
47, 850, 064 172, 976,704 6,303, 446 20, 941. 681 3.04
89, 001,553 4,185,045 40, 631. 50 4.70
24, 329, 492
32, 424, 046 115, 437,632 7, 033, 483 75, 628. 85 6.09
65, 792,979 4,811,919 126, 629. 45 7.31
13, 466, 076
73, 298,767 6, 730, 740 224, 358. 00 9.18
13,553, 621
62, 203,191 6, 747, 214 374, 845. 22 10. 85
14,420, 386
31, 633,352 3,884,504 554,929.14 12.28
3, 746, 422
10,494, 946! 2,223,490 741,163. 33 13.48
2, 836, 617
6, 318,7741 905, 25f 905, 255.00 14. 33
192, 514
15, 431, 840! 2,369,368 1, 184, 684.00 15.35
1, 765, 456
17,176, 249| 2,740,775 1, 370, 387. 50 15.96
2, 264, 348
18,984, 3901 3,139,566 1, 569, 783. 00 16.54
2,043,687
24, 559, 916| 5,321,479;5, 321, 479. 00 21.67
4,070,715

13, 013 2, 4U4, 078, 471 1, 211, 400,177,1 1,347, oyi, 008 68, 000, 2G0|

5, 232. 48 5.05

Net taxable estate.

TABLE C.—Returns of nonresident decedents, distributed by size of net estate
[Returns filed from J a n . 1 to Dec. 31,1923]
Size of net estate, the situs
of which is in the
United States
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

Total




Number
of
returns
1, C42
61
16
6
7
3
0

Gross

estate
$7,
5,
3,
2,
4,
2,
2,

022,145
564, 168
301, 630
081, 441
409, 966
609, 878
974, 446

Deductions Net estate
$375, 712
249, 609
186, 295
63, 630
445,184
161, 788
127, 010

$6, 646, 433
5, 314, 559
3,115,335
2,017,811
3, 964, 782
2, 448, 090
2, 847, 436

Tax

Average Average
rate
tax

$71, 393
$68. 52
71,156 1,166. 49
67, 389 4,211.81
49, 714 8, 285. 68
139, 387 19,912.42
110,347 36, 782. 33
184, 732 92, 366. 00

1.07
1.34
2.16
2.46
3.51
4.51
6.48

694,118

2.63

|

1

1,137

27,963, 674

1, 609, 228

_

.

_

-

-

26, 354, 446

610. 48

65

STATISTICS OF INCOME

TABLE D.—Simple and cumulative distribution by size of net estate—Aggregate resident and nonresident decedents
[Returns filed from Jan. 1 to Dec. 31, 1923]
Net estate

Returns

Simple distribution

Cumulative distribution

Simple distribution

Size of net estate
Number
in each
class

No net estate:
Gross estate under $50,000-_
Gross estate over $50,000
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 $t,OOO,GOO.._
$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
Total.

Per cent
of total

923

9,779
12,229
12,970
1V>37
J3,8-l"i
13,051
14,046
14,084
14,114
14,132
14,13'J
14, 142
14, 143
14,145
14,147
14,119
14,150

2,450
741
567
LOO

95
38
i>0
IS
3
1
2

_
2
1

_
.1

14,150

Per cent
under
higher
class

923
3, 435

2, 512
6, 344

_

Number
under
higher
class

Amount in
each class

6.52
24. 27
69. 10
86. 11
91. 65
95. 66
97. 84
98. 59
99. 26
99. 53
99.742
99. 870
99. 920
99.941
99. 918
99. (J(J3
90. 978
99.1)93
100.00

Per cent
of total

$111,133,506
2M,0;'.7,898
141,717, 115
187,956,934
176,941,486
91,449,643
118,285,068
65, 792,979
73,298,767
62, 203,1.91
31,633,352
16, 494, 946
6, 318, 774
15,431,840
17,176, 249
18,984,390
24, 559, 916
1, 373,440,054

100.00

8.09
15.58
10. 32
13. 69
J2.88
6. 66
8.61
4.79
5. 34
4 52
2.31
1.20
.46
1.13
1.25
1.38
1.79
100.00

Tax

Net estate

Cumulative distribution

Simple distribution

Cumulative distribution

Size of net estate
Amount under
higher class

No net estate:
Gross estate under $50,000
Gross estate over $50,000
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
Total




Per cent
under
higher
class

$111,133,506
32,"., 171.404
466, 918, 519
654, 875, 453
831, 816, 939
923,266, 582
1,041,551,650
1,107,344,629
1,180, 643, 396
1,242,846,587
1, 274, 479, 939
1,290,974,885
1,297,293,659
1,312,725,499
1,329,901,748
1 348,886,138
1, 373, 446, 054

8.09
23.67
33. 99
47.68
60. 56
67. 22
75.83
80. 62
85. 96
90.48
92. 79
93.99
94.45
95. 58
96. 83
98.21
100.00

Amount
Amount in Per cent
under
each class
of total higher class

$1,144,736
3,074,472
2,775, 603
4, 958,823
6, 442, 833
4, 2%, 392
7,218,215
4,811,919
6, 730, 740
6,747,214
3,884, 504
2,223,490
905, 255
2, 369, 368
2,740,775
3,139, 566
5,321,479

1.66
4.47
4.04
7.21
9.37
6.24
10. 49
7.00
9.79
9.81
5.65
3.23
1.32
3.44
3.98
4.56
7.74

68, 784, 384

100.00

$1,144,736
4, 219,208
6,994, 811
11,953,634
18,396,467
22,691,859
29, 910,074
34, 721,993
41,452, 733
48,199, 947
52,084,451
54, 307,941
55,213,196
57, 582, 564
60, 323,339
63, 462,905
68, 784,384

Per cent
under
higher
class

1.66
6.13
10.17
17.38
26.75
32.99
43.48
50.48
60.27
70.08
75.73
78.96
80.28
83.72
87.70
92. 26
100.00

TABLE E.—Vocational distribution by sex and size of net estate of the returns of resident decedents

Oi

[Returnsfiledfrom Jan. 1 to Dec. 31, 1923]
Size of net estate

Grand total

No net estate
Vocation
Women

Housewives
Labor, technical: Railroad engineers, machinists, carpenters, etc .
-_
Lumbermen
- ..«___
Manufacturers
Merchants: Storekeepers, jobbers, commission merchants, proprietors of hotels, etc _
Mine owners and operators
Publishers
Salesmen, agents, clerks, etc
Retired
Profession or business not stated . .
Total




9
8
52
28

Gross over $50,000

Gross under $50,000
Total

Professional:
Accountants, statisticians, actuaries, appraisers, etc
Actors artists and musicians
Authors, editors, teachers, school officials
Clergymen
Engineers: Civil, mining, consulting, structural, etc.,
architects
Inventors
Lawyers
Medical professions: Physicians, surgeons, oculists, dentists, metaphysical healers, nurses, etc ._ _. _
Public service* Government and State officials
Nonprofessional:
Agriculturists: Farmers, stock raisers, orchardists
Bankers
Real estate brokers" stock and bond brokers etc
Capitalists
Contractors and builders
Corporation officials: Presidents, managers, secretaries,
cashiers etc

$50,000 to $15

Under $50,000
Men

Women

Men

Total

Men

2
11

3
2

10
4

1
58
3

42

40

5

432
47
87
6
21

418
47
87
6
21

169
105

167

5
5
39

5
5
38
266
8
4
44
453
210
1,906

1

39
4
292

1

21G
57

8

1, 350
1(:7
379
92
80

52

152

147

9
12

24
2

24

966

24
484

18

18

Men

Women

Total

Men

Women

2
1
10
4

9
1
66

9
1
66

3

42
12

42
12

589
66
111
31
31

21

153
36
87
25
16

148
36
86
24
16

5

6
5

273
244

263

10
244

216
65

210

6
65

4
2
106

4
2
106

13
57

13
57

448

477
6
8
69
1,601
1,366

454
6
8
69
1,541
344

60
1,022

173
9
14
.29
640
709

173
9
14
28
624
201

3
16
508

606

5,302

3,902

1,400

2,389

1,784

605

7
1
58

1
3
2

Total

2
1
10
4

2

15
4

W'omen

3
5
29
18

3
5
23
18

15
1
87

15
1
87

2

101
27

98
27

14

610
66
117
36
31

105

1

5

6

02

o
Q

25
9

2
1
51

2
16

9
27

51
42

2
16
91

8

1
16
261
66

15
121

278
8
4
44
470
658

727

196

2,512

1,166
37
36
156
3,242
986

3
115
2, 529

99
2
1
16
276
187

9,720

3,293

923

43

42

9

12

17

23

1
1

o

g

Size of net estate
$150,000 to $250,000

Total




2

Women Total

Men

Women Total

Men

Women Total

Men

Women

Men

9

1
4

1
4

33

4

4
1
33

10
3

24

25

24

j

9

_

1
1

j

s

11

12

12

1

6

1
6

3
1

21

18

1
3

18

18
4
1

5
8
17
4
3

4
8
17
4
3

33

33

1

1

1

3
1

3

1

3

11

10
3

27

. . .

1

4

4

H
Q
Xfi

4

1

90
12

,8

105
X

102

2
29

2
90

l
32

1
31

4

75
1
4

53
5
2

157
66

2
1G4

121
168

725

537

188

561

I

53
5
2

159
230

3

4

75
1

12

.

3
8

1
5
4
4
2

23

2
30

117
45

4
123

25
3
2
1
47
100

418

143

301

6
1

1
5
6
1

12
1

11

12
1

9

9

1

1

5
4
4
2

23

o
1
1

12
1

9

30

9

9

25

8
1

8
1

1
75

14
27

14
7

20

18
34

18
14

20

82

103

81

22

93

71

22

CO CM

Professional:
Accountants, statisticians, actuaries, appraisers,
etc
_.
Actors, artists, and musicians
Authors, editors, teachers, school officials
Clergymen
_. Engineers: Civil, mining, consulting, structural,
etc , architects
Inventors
,
__
_
Lawyers
Medical professions: Physicians, surgeons, oculists, dentists, metaphysical healers, nurses,
etc
Public service: Government and State officials.
Nonprofessional:
Agriculturists: Farmers, stock raisers, orchardists_
Bankers
Real estate brokers; stock and bond brokers, etc _
Capitalists
__
_
Contractors and builders
Corporation officials: Presidents, managers,
Housewives. .
Labor, technical: Railroad engineers, machinists, carpenters, etc
„__
Lumbermen
M anufacturer s
Merchants: Store keepers, jobbers, commission
merchants, proprietors of hotels, etc
Mine owners and operators
Publishers
_ __ .
Salesmen agents, clerks, etc
Retired
_
_
Profession or business not stated
Total

Men ! Women Total

$1,000,000 to $1, 500,000

$750,000 to $1,000,000

$450,000 to $750,000

$250,000 to $450,000

1
46
25 i
219

g

TABLE E.—Vocational distribution by sex and size of net estate of the returns of resident decedents—Continued

00

[Returns filed from Jan. 1 to Dec. 31, 1923]
Size of net estate

Vocation

$1,500,000 to $2,000,000 | $2,000,000 to $3,000,000
I

Total
Professional:
Accountants, statisticians, actuaries, appraisers,
etc
Actors, artists, and musicians,
|
Authors, editors, teachers, school officials
Clergymen
Engineers: Civil, mining, consulting, structural,
etc., architects.
Inventors
.._
Lawyers
._
_
_
_
Medical professions: Physicians, surgeons, oculists, dentists, metaphysical healers, nurses,
etc
Public service: Government and State officials.
Nonprofessional:
Agriculturists: Farmers, stock raisers, orchardists
Bankers
. ...
..
Real estate brokers: Stock and bond brokers,
etc...

Capitalists
_.
Contractors and builders..
......
Corporation officials: Presidents, managers,
secretaries, cashiers, etc
Housewives.__ .
Labor, technical: Railroad engineers, machinists, carpenters, etc
Lumbermen._.
Manufacturers._
__ . .
Merchants: Storekeepers, jobbers, commission
merchants, proprietors of hotels, etc
.
Mine owners and operators.
__
!..
Publishers
Salesmen, agents, clerks, etc
Retired
i
Profession or business not stated...
_
_.
Total




---

Women Total

Men

I

Men

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

Women Total

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

Women Total

Men

Men

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

Women Total

Men

Women

1

xn
H

1

I
!

1

. .

H
O

i

1

1

1

11

10

6

1
9

1

1
2
1

1

9

9

f,

2

9

3

9

9

4
1

i .

4
1

8 |

2

c

1

l

2

10

2
1

3

1

1

!

1

2

2

I

!
1

j

]
1

5

5

13 j

3

10

27

11

1

1

1
4

1

1

38

i

4

24

6

6

1
2

4

14

4

4
3

1

4

3

1
2

1

Size of net estate
Vocation

$6,000,000 to $7,000,000
Total

Professional:
Accountants, statisticians, actuaries, appraisers,
etc.
Actors, artists, and musicians
Authors, editors, teachers, school officials _
Clergymen _
Engineers: Civil, mining, consulting, structural,
etc., architects
__
_
Inventors
Lawyers
Medical professions: Physicians, surgeons, ocu- l
lists, dentists, metaphysical healers, nurses, !
etc .
Public service: Government and State officials..
Nonprofessional:
Agriculturists: Farmers, stock raisers, orchardists .
Bankers
Real estate brokers: Stock and bond brokers,
etc..
Capitalists
_
Contractors and builders
Corporation officials: Presidents, managers,
secretaries, cashiers, etc
Housewives.
Labor, technical: Railroad engineers, machinists, carpenters, etc
LumbermenManufacturers
Merchants: Storekeepers, jobbers, commission
merchants, proprietors of hotels, etc
Mine owners and operators..
Publishers..
Salesmen, agents, clerks, etc
Retired
Profession or business not stated-.
Total




Men

$7,000,000 to $8,000,000

Women! Total

1 i

$8,000,000 to $9,000,000

Men IWomen Total

Men

$9,000,000 to $10,000,000

Women Total

Men

$10,000,000 and over

Women! Total

Men .Women

o

3
o

1 I-.

TABLE F.—Returns of resident decedents distributed by size of net estate, age, and sex, and single l or married
[Returns filed from Jan. 1 to Dec. 31,1923]
Age

Grand total
25 to 30

Under 25

Single

Total

Married

Single

Women

Men

Total

Women

Men

Total

Women

Men

Mar- Sin- Mar- Sin- Mar- Sin- 'Mar- Sin- Mar- Sin- Mar- Sin- Mar- Sin- Mar- Sin- Mar- Sin- Married gle ried gle ried gie ried gle ried gle ried gle ried gle ried gle ried gle ried

255
472
158
510
413
532 1,374
477
1,009 1,503
2,311 2,991 1,215 2,687 1,096
590 1,194
472
1,062 1,327
177
146
360
402
323
134
108
284
319
242
67
63
152
171
130
22
62
19
59
41
15
21
50
57
36
11
22
5
16
16
9
16
5
15
14
9
3
6
9
8
2
1
4
3
3
3
1
1
2
1
1
1
2
2
......
1

38
129
304
133
42
35
19
3
7
6
1
1
1
1

5,614 7,399 3,041 6,679 2, 573

720

2
5
2
3

1
1

1
2

1

o 1

1
3
1 — -

2
1
3
1

1

4
5
o

2

5

2
1
1

1
1
1

4
4

6
24
15
12
2
2

1
1
1

: : : : :

1i

13
64
43
17
9
4
4

1
10
9
57
36
6
11
3
4 .....
3
2

5
15
9
9
2
1

3
7
7
6
5
1
2

o

i

!
i
i

j

1
1

I

o
o

j

._ _

]

j

1

g

• i

fed

<•>

I

1 Single includes widows and widowers.




Total

Married
Single

No net estate:
Gross u n d e r $50,000
Gross over $50,000
U n d e r $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 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 to $6,000,000
$6,000,000 to $7,000,000
$7,000,000 t o $8,000,000
$8,000,000 to $9,000,000
$9,000,000 to $10,000,000
$10,000,000 a n d over

Women

Men

Size of net estate

30 to 40

I
13

2

S

2

5

7

16

!

7

13

61

156

41

125

20

31

Age
40 to 50
Size of net estate

Total

50 to 60
Women

Men

Men

Total

70 to 80

60 to 70
Women

Total

Women

Men

Total

Men

Women

Sin- Mar- Sin- Mar- Sin- Mar- Sin- Mar- Sin- Mar- Sin- Mar- Sin- Mar- Sin- Mar- Sin- Mar- Sin- Mar- Sin- Mar
gle ried gle ried gle ried gle ried gle ried gle ried gle ried gle ried gle ried gle ried gle ried
No net estate:
Gross under $50,000
Gross over $50,000
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
Total




69
17
9
4
1
1

42
176
187
99
23
15
10
1
4

33
38
13
8
4
4
1

36
154
147
81
18
13
9
1
2

2

1

1

8
14
31

6 46
22 113
40 170
18 83
5 23
2 16
1
3
2
2
1

1

99
345
469
236
80
52
34
11
10
6
1

28
66
83
50
17
12
4
1
2

88
319
408
216
69
45
32
11
7

1

18
47
87
33

4

4
5
2

2
1
1

.

75
231
479
206
71
49
25

3

7
4
1
1

2

1

1

11
26
61
20
11
7
2

129 40
374 134
868 255
385 122
117 38
94 27
15
54
3
24
3
16
4
4
5 ....
1
2

122 35
349 97
783 224
347 84
106 33
88 22
10
48
4
23
4
14
3
4
1

6
1
2
1
1

105
264
700
329
103
82
53
15
16
5
7
6

123
231
851
342
97
90
42
14
17
5
7
6

2

70
130
376
179
58
39
25
8
9
2
5
4

1

560

110

462

61

98

466 1,347

264 1,203

202

144 1,156 2, 074

642 1,890

514

5
25
64
23
3
8
3
2
1

Q

m

1
!

i

184 1,687 1,827

g

1

1

m

118 35
206 134
787 324
319 150
94 45
82 43
39 28
12
7
17
7
3
4
2
7
2
6
1

1

1

1

2

1
1

7
25
85
38

Sin- Margle ried

fed

.....

906 1, 693

781

134

TABLE F.—Returns of resident decedents distributed by size of net estate, age, and sex, and single or married—Continued
[Returns filed ftom Jan. 1 to Dec. 31, 1923]
Age
90 and over

80 to 90

No age given

.Size of net estate

Single

Married

Married

Single

Single

Married

Single

Women

Men

Total

Women

Men

Total

Married

MarSingle
ried

Single

Total

Married

Single

Women

Men

Married

Single

Married

Single

Married

w
No net estate:
Gross under $50,000- _ . . .
Gross over $50,000
U n d e r $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 a n d over
Total




1-3

.
_

_

91
170
545
259
78
61
30
6
7
5

a

9

42
60
275
136
36
29
14
4
3
1

58
83
295
135
35
35
16
4
5
3
3
1

41
56
261
125
33
25
13
7
4
3

|

1,262

1
4
14
11
3
4
1

4

12
10
40
27

4
4
21
8
2

7

52
134
242
106
25
15
g
8
4

1
1
1

3

2

2

1

52
243
273
101
37
34
9
3
4
1

1

6
10
46
19
5
3

1

1

x

1 .

31
58
115
51
12
9
2
4
2

48
225
242
85
33
27
8
3
4

21
76
127
55
13
6

4
18
31
16
4
7
1

1
1

1

d

I

1

570

588

38

194

1
51

104

45

1

90

597

6
i

758

285

676

312

a
o

g

1

•

o

4
2
1

i

....

1
674

5
5
22
8
2

;

1

608

18
20
86
46
12
10

2
2
2
1
1

1
1

1

l
l

33
87
250
124
43
26
14

82

TABLE G.—Returns of resident decedents, distributed by States and Territories
[Returnsfiledfrom Jan. 1 to Dec. 31,1923]

States and Territories

Alabama
_
Arizona
_._
Arkansas
_
California
Colorado...
Connecticut_
_
Delaware
Florida. _
Georgia
Hawaii-.
Idaho
_
Illinois
.-..
Indiana
Iowa
Kansas
„
Kentucky
.
.
Louisiana
Maine
Maryland, including District of Columbia
.
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




Total
number
of
returns

Estates subject to tax
Aggregate
gross estate
Number

656
125
284
20
91
156
8
12
1,242
276
772
327
157
116
73

$13,253,444
3, 872,943
6, 700, 356
126,986, 082
16, 538, 539
60,192, 212
2,637,136
19, 687, 223
21,992, 558
2, 288, 724
2, 588, 568
215, 259, 545
39, 238, 346
76,975, 290
29,917, 810
24, 682, 314
21, 760, 509
12,444,880 |

285
662
315
208
104
317
23
316
8
90
569
10
1,762
131
58
713
42
77
1,177
107

55,428, 534 |
145,926,985
74, 515,912
37,458, 705
12, 526, 497
58, 471, 308
3, 453, 047
30,130, 828
537, 500
10,314,427
120, 254, 879
1,095, 437
536,767,716
19, 021, 395
5,800, 569
114,216,557
8, 255, 217
9,477, 543
282, 545,627
27,447, 265

93
23
44

19
33
509
76
215
17
73
87
7
4
896
205
476
208
117
77
59
240
647
251
161
63
252
12
232
3
70
461
5
1,435
98
44
500
32
51
902

Gross estate

Deductions

Net estate
subject to tax

Estates not subject to tax
Tax

Number

Gross estate

$2,177,512

$5, 623, 28
1, 663, 539
2, 670, 285
47, 277, 203
6, 529, 324
21, 545, 531
1,152,148
7, 577,125
7,162,956
621, 337
304,177
79, 355, 442
17,023, 223
31,768, 561
13,109, 758
8,195,351
7, 312, 701
4, 636, 787

$5, 452, 652
1, 977,150
3, 048, 521
69,158,634
6, 691, 346
33, 548,387
1, 229, 649
10, 615, 763
10,014, 833
1, 554, 591
1, 730, 721
113, 401, 564
17, 328, 215
24,416, 455
10, 087, 865
13, 895, 368
11,421,923
6, 641, 937

$104, 741
63,185
66, 335
2, 606, 347
203,153
1,400, 033
26, 787
489,487
249, 308
45, 631
113,841
5, 853, 862
497,445
485, 327
202, 342
438, 781
475, 797
188,522

24
4
11
147
49
69
3
18
69
8
346
71
296
119
40
39
14

232, 254
981, 550
10, 550, 245
3, 317, 869
5, 098, 294
255, 339
1,494,335
4,814, 769
112,796
553,670
22, 502, 539
4,886, 908
20, 790, 274
6, 720,187
2, 591, 595
3,025, 885
1,166,156

51,070,381! 22,285, 528
130, 857, 726 16, 946, 716
21, 852, 836
70,055,313
33,517,636 ! 14, 742. 928
8,898,913 I
4, 902, 840
51,939,640 | 22,102, 963
2,639,458 !
1,172,117
24,966, 860
14,106, 960
256,199
195, 753
8,833, 746
4, 872, 742
112,911,833
42,076,878
736,194
369, 533
503,105, 652 169, 327, 082
15,081, 414
7, 339, 516
3,056, 479
4, 911, 452
42, 940, 931
98, 225,181
4,125, 734
7, 577, 514
3, 742, 974
7, 786,957
91,477,092
262,169, 778
7, 374, 566
25,445, 887

29, 384, 853
83. 911.010
48, 202,477
18, 774, 708
3,996,073
29, 836,677
1,467,341
10, 859, 900
60, 446
3, 961, 004
70, 834, 955
366, 661
333,778, 570
7, 741, 898
1,854, 973
55, 284, 250
3, 451, 780
4, 043,983
170, 692, 686
18, 071, 321

877, 284
3, 206, 263
3, 648, 750
765, 087
76,834
954, 942
49,835
244, 996
604
69, 844
3, 233,958
5,687
24,365, 380
179, 495
29, 356
1,635,473
97, 487
114,816
9,879, 626
863, 635

45
115
64
47
41
65
11
84
5
20
108
5
327
33
14
213
10
26
275
23

3,758,153
15, 069, 259
4, 460, 599
3, 941, 069
3, 627, 584
6, 531, 668
813, 589
5,163,968
281, 301
1,480, 681
7, 343, 046
359, 243
33, 662, 064
3,939,981
889,117
15, 991,376
677, 703
1, 690, 586
20, 375,849
2,001,378

$11,075,932
3, 640, 689
5, 718, 806
116,435,837
13, 220, 670
55, 093, 918
2, 381, 797
18,192, 888
17,177, 789
2,175, 928
2,034, 898
192, 757, 006
34, 351, 438
56,185, 016
23,197, 623
22, 090, 719
18.734,624 |
11,278,724 i

Deductions

$2, 788, 727
300, 994
1,192,364
13,159, 467
4, 030, 080
-n
6, 242, 554
£
328,287
3
1, 767,816 i g
5, 886, 270
£
143,244
2
727,048
P
28, 032, 035
O
m
6,075, 573
26,191, 852 « .
8,436,495
M
3,136, 398
4,080, 776
S
1,423, 225
Z
4, 554, 716 C>
17, 457, 736
g
5,431.446 ft
4, 827, 610
4. 478. 355
S, 242, 246
1,185, 249
6,110, 342
404, 427
1, 840, 325
8,932, 941
664,197
40, 789, 475
4, 698, 733
1, 096, 575
19,099, 754
811, 395
2,146, 270
25,196, 601
2,449,110 r..

TABLE G.—Returns of residents, distributed by States and

Territories—Continued

[Returns filed from Jan. 1 to Dec. 31, 1923]

States and Territories

South Carolina.
South Dakota..
Tennessee
Texas...
Utah_...
Vermont
Virginia
Washington
West Virginia..
Wisconsin
Wyoming
Total

Total
number
of
returns

132
150
313
11
49
155
94
69
293
29
13, 013

Estates not subject to tax

Estates subject to tax
Aggregate
gross estate

$26, 085, 469
11,094,318
23,027, 556
53, 410, 655
1,984, 422
7,125, 540
37, 508, 616
13, 792, 094
13,977,695
51, 705, 923
4, 603, 756
!, 494, 978, 471

Number
79
86
104
220
7
20
124
C6
63
207
12
9,578

Gross estate
$13,289,939
8, 524, 393
19, 556, 995
45,822,111
1,811,980
4,696, 273
32,895, 957
12, 223, 418
13,693, 398
45,665, 738
3, 052, 327
2,228,564,565 j

Deductions
$7, 633, 784
5, 493,195
8, 525, 869
22, 662, 200
534, 824
2,298, 799
14, 727, 516
5, 252,195
6, 534,115
17, 619, 455
1, 650,109
il, 472, 95

Net estate
subject to tax

Tax

Number Gross estate

Deductions

$5,656,155
3,031,198
11,031,126
23,159, 911
1, 277,156
2, 397,474
18,168, 441
6, 971, 223
7,159, 283
28, 046, 283
1,402, 218

$134, 565
44,679
276,151
919, 839
40, 290
63, 310
911,108
197, 697
286, 666
1, 364,470
41,215

190
46
46
93
4
29
31
28
6

$12,795, 530
2, 569,925
3,470, 561
7, 588, 544
172,442
2, 429, 267
4, 612,659
1, 568, 676
284,297
6,040,185
1,551,429

$17, 407, 720
3,364, 059
4,205, 934
9,689, 946
528, 630
3,058,851
5,606,414
2, 214,162
405, 482
7, 309, 292
1,776,022

1,347,091,608

68,090,266

3,435

266, 413,906

329,927, 220

Tables exhibiting the distribution of income in the United States, in each State and Territory, and by size of
net income and industrial divisions are continued in the following pages.
Kespectfully,
D. EL BLAIR,
Commissioner of Internal Revenue,
December 22, 1924:
A. W. MELLON,




Secretary of the Treasury.

Ul

a

5

o
c

BASIC TABLES

10503 °—25f




6

75

77

STATISTICS OF INCOME

TABLE 1.—Personal returns—Distribution of income, by States, for the United
States; showing the number of returns, net income, tax, and relative percentages
[Income returned for the calendar year ended D e c 31, 1922]
Returns
States and Territories
Number
Alabama
Alaska 1 ..
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.
* Alaska included in Washington




Prior year
loss deduction from
net income
Per cent for net taxof total able income

Net income

Per cent I
of total

Amount

43,612

0.64

$126,908,473

0.59

$225,088

20, 079
32, 072
420,923
67, 463

.30
.47
6.20
.99
1. 89
.25
1.15
.61
1.03
.17
.34
9.05
2.26
1.94
1.28
1.03
.99
.63
1. 63
5.85
3.95
1.81
.40
2.56
.56
1.00
.14
.47
4.45
.17
16. 25
.86
.28
5. 38
1. 06
.91
8.66
.74
.40
.32
.94
2.75
.40
.26
1.05
1.82
1.02
2.37
.32

48,459, 738
95, 625, 678
1, 357, 524, 521
184, 572,407
401, 720,143
53,981,068
231, 328,739
132, 047, 020
199,432, 531
37,122, 696
51,166, 793
1,927,637,451
426,365,818
359, 562,822
211,061,984
200,048,892
203, 664, 606
129,857, 441
386,830, 235
1, 237,893, 477
796,411,946
348,740, 625
76.981, 743
526, 387, 658
83,903,851
177, 969,193
22, 397,460
85, 577, 058
1, 032, 262, 375
28.982, 814
4,110,588,989
171,929, 259
43, 767, 089
1,138,934,714
217, 555, 604
161, 226, 232
2,005, 570, 020
171,409,669
72,755, 770
48,949, 551
190,723,937
545, 901, 576
67,744, 653
51, 653,367
207, 277, 342
300,523,342
196, 777, 359
401, 670,058
48,826, 743

.23
.45
6.36
.87
1.88
.25
1.08
.62
.93
.17
.24
9.04
2.00
1.69
.99
.94
.95
.61
1.81
5.80
3.73
1.63
.36
2.47
.39
.83
.11
.40
4.84
.14
19.27
.81
.21
5.34
1.02
.76
9.40
.80
.34
.23
.89
2. 56
.32
.24
.97
1.41
.92
1. 88
.23

49,897
69, 780
3,041, 465
296, 394
405,044
14, 763
160,930
389,428
105, 292

128, 431
17,141
77,923
41, 531
69,988
11, 597
23, 369
614,449
153, 469
133,870
86, 915
69, (566
66, 972
43,041
110,896
397, 241
267,953
122, 885
26, 897
1*3, 728
38, 044
67, 503
9,723
31, 787
301,834
11, 553
. 102, 748
,
58, 009
18, 750
361,988
72, 063
61, 879
587, 770
50, 076
26, 830
21, 465
63, 555
186, 865
27, 325
17, 901
71. 523
123,216
69, 501
160,519
21, 943
6, 787, 481

100. 00

21, 336, 212, 530

100. 00

116,177
4,118, 681
358, 792
130. 347
89, 836
173,123
1,486, 631
74, 067
1, 020, 275
1, 754,556
1,463,221
202,155
1,094,119
703, 295
32, 362
255, 980
25, 4&5
25,856
980, 279
195, 750
16,350, 075
525, 889
4,760
1, 686, 267
90, 950
117,129
4, 583,190
62,472
71,144
7,914
447,633
905, 271
18,383
59,948
809,470
221, 019
1,668
45, 220,859

78

STATISTICS OF INCOME

TABLE 1.—Personal returns—Distribution of income, by States, for the United
States; showing the number of returns, net income, tax, and relative percentages—Continued
Exemption from normal tax

States and Territories

Alabama
Alaska *
_.
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia..
Florida.
Georgia
..
Hawaii
Idaho
Illinois
_.
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland.
M assachusetts.
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

Personal
exemption

$105,943, 212

$7,633, 938

$121, 240

45,497,139
76, 729, 383
910, 431,852
146,211,533
276,163, 709
39, 378, 601
156,959,127
96, 978,886
168, 307,440
28, 635, 617
54, 889,036
1, 265, 585,177
348, 267,046
318,454,147
204, 638, 525
152, 221,835
150, 783,105
95,390, 769
233, 075, 395
800, 263, 582
566, 014, 299
266, 802,103
64,996,968
355, 730, 579
83, 881, 591
156,370, 669
19,696, 520
65, 363,475
666, 970,023
26, 360,222
2,307, 670,168
147,338,862
43, 850,754
799,548, 203
170, 373, 067
133, 342,127
1, 293, 894,149
104, 512,973
65, 212, 235
48,470,860
148, 692, 628
421, 315, 495
65,310,006
37, 821, 279
162, 621, 297
253,331,485
160, 895,389
342, 694, 531
48,074,177

2,357, 862
6, 244, 617
131,363,456
19, 388, 488
71,500,858
14,490,095
19, 677, 271
14,884, 032
16,038, 692
6,342,146
2,020, 687
208,956,991
36,951, 648
25,825,577
12,029,913
21,387,652
18,006,980
16, 482,323
45,755, 562
213,178,327
112,287,332
40,816,462
5,568,196
67,395,127
4,281,435
10,662,122
884,816
14, 583, 783
117, 256, 024
1,773,974
652, 727, 216
22,458,304
1,779,183
170,617, 297
12,175,967
13,372,802
281,932, 601
34,978, 762
6,412,977
2,282,809
17,179, 566
36,961,501
5,062,323
7,938,979
23,728,645
19,788,045
26,048, 808
40,871,956
1, 874,954

43, 610
71, 354
1, 512, 605
248,136
695,086
107, 446
375,885
205, 242
143, 607
71,125
7,471
2,490,349
502, 658
214,531
193,889
343, 770
277, 523
112,483
612,184
1,981, 927
835, 376
406,066
71,175
902, 511
47, 809
111, 507
19, 274
109,616
1, 362, 752
27,807
10,511, 294
184,646
24,146
1,610,995
214,070
238, 420
4, 266, 472
268,706
73,129
36,022
134,688
552,796
64,898
47, 788
301,308
358, 270
490,157
344,989
39,826

14, 701,961, 250 2, 664, 219,081

Alaska included in Washington.




Dividends

Exemption
Interest on Capital net from normal
Government
gain from
tax in
obligations sale of assets
excess of
not wholly
held for
net income
exempt from more than
two years
tax

33,988,634

$27, 730
169,346
1,192, 545
12, 075, 960
5, 754,359
2, 528,437
97, 998
1,225,927
962,971
561,468
774,195
25,879, 537
1, 366, 359
746,300
238,015
780, 658
1,318,434
1,664, 249
2, 638, 311
10,167,935
14, 363, 755
1,432, 730
164,394
2,323,887
325
125,468
210,069
18, 733, 438
13,167
81,861, 801
1,048,065
3,968
10, 616, 225
6,887,406
188, 740
25,802,265
966,728
20,760
1,396, 225
7, 528,494
310,381
382,355
429,101
220, 617
1,302, 610
2,739,761
4,114

$21, 818, 975
11, 274, 802
16, 203, 615
142,864,127
31,148,153
54,062,726
10,700, 754
20,844,939
19,008,310
36,408, 542
7,611,979
15, 609,432
211,118, 530
65,839,636
61,222,980
51, 775, 781
28, 747,258
30,394, 293
18, 749,197
31,850,867
153,182,175
113,181, 715
44, 324,006
14,936,050
67, 682, 819
20, 536, 671
34, 098, 930
3, 708,758
15,053, 647
98,073, 239
5, 748, 096
402,169, 660
33,453, 635
10, 797,309
140, 719,899
36,887, 543
27,266,306
225,268,536
19,532,081
15, 681,167
12,204,812
30, 468,146
82,157,130
16,033,853
7, 571,077
32, 415,117
51,882,252
37, 670, 761
87, 358,822
12, 767,958

249, 247, 583 2, 740, 087, 066

79

STATISTICS OF INCOME

TABLE 1.-—Personal returns—Distribution of income, by States, for the United
States; showing the number of returns, net income, tax, and relative percentages—Continued
Total tax
States and Territories

Net income
subject to
normal tax

$34, 776, 240
Alabama
Alaska J
11,616,686
Arizona
27,521,614
Arkansas
441,963,310
California
_..
43, 821, 650
Colorado
104, 489, 735
Connecticut
10, 592, 919
Delaware
73, 774, 538
District of C olumbia
37, 634, 771
Florida
50, 684, 574
Georgia
8, 911, 592
Hawaii.
_9, 742, 854
Idaho
631, 725, 246
Illinois.
104, 758, 951
Indiana
75,414, 900
Iowa.
__
45, 647, 587
Kansas
53, 889,112
Kentucky
_
62,186, 226
Louisiana
.
34, 882, 747
Maine
.135, 579, 375
Maryland
363, 729, 325
Massachusetts
214, 629, 678
Michigan
_
83,405,115
Minnesota.
20, 022, 941
Mississippi
167, 015, 078
Missouri
16,197, 000
Montana
44, 542, 377
Nebraska
5, 480,113
Nevada
20, 337, 906
New Hampshire
325,033, 098
New Jersey.
6, 359, 990
New Mexico
1,443,638,095
New York
33, 827,128
North Carolina
8, 901, 587
North Dakota.
295, 575, 626
Ohio
_.
64, 701, 687
Oklahoma...
41,233,320
Oregon
620, 359, 879
Pennsylvania
.._
50,152, 109
Rhode Island
16, 667, 452
South Carolina
10,335,998
South Dakota
53, 341, 343
Tennessee
160,795,149
Texas
._
13, 012, 515
Utah
12, 974, 095
Vermont
i
52, 612,108
Virginia
|
77,897, 707
Washington
_J
45, 512, 557
West Virginia.-.
|
Wisconsin
{ 102,156, 624
11, 599, 962
Wyoming.
Total.
1

Surtax

$1,849,477

$1,038,226

536, 362
1,467,757
24,107, 202
2, 287, 974
5, 623, 771
646,880
3,982, 610
2,011,445
2, 654, 598
488, 258
408,970
34, 673, 705
5, 512, 598
3, 652, 917
2, 322, 560
2, 790, 588
3, 271, 491
1, 786, 895
7, 570, 224
21,175, 636
11, 412, 429
4,479,131
1, 090, 765
7,987, 667
746, 090
2,190, 511
236, 008
1, 051, 487
17,597,025
299, 526
88. 921, 930
1,907,811
394, 851
16, 243, 835
3,551,648
2,081,162
35, 365, 330
2, 895, 343
843, 364
467, 905
2,879, 084
8,275, 235
641, 248
664, 509
2, 738, 205
3, 589,491
2, 345, 970
5,144, 153
546, 209

129, 760
701,117
18,177, 562
1,852, 496
7,199, 275
1,175, 607
4, 202, 610
1, 927, 201
1,831, 253
802,996
69, 736
39, 315,430
3,900, 534
1,717,110
894, 682
1, 799, 676
1, 942, 007
1, 905, 022
7,468,195
35, 334, 924
21, 748,885
4, 763, 473
692,372
7, 689, 996
283, 064
959, 276
2?, 724
1, 054. 125
21, 043, 630
82. 578
174,808,610
2, 876, 235
57,872
21, 718, 270
2, 000, 999
2,133,387
54, 996, 866
6,336,511
424, 941
78,188
1,846, 429
4,910,470
273, 408
859, 583
2,129, 039
1, 533, 704
2, 092, 831
3, 637, 587
140, 339

$4, 595
20, 904
145, 535
1,494,168
729, 085
307, 516
11,225
151,367
121, 213
71, 918
96,144
3, 207, 272
165, 379
96, 370
28,855
86, 540
140, 076
204, 975
325, 346
1, 270, 634
1, 803, 689
176, 697
20, 495
295, 043
41
15, 646
27, 719
2, 341,961
1, 646
10, 229, 539
124, 565
496
1, 348, 301
861,689
25, 240
3,211,363
119, 726
2,595
177, 099
933, 950
41, 273
49,463
52,241
25, 282
155, 852
345,115
514

Amount

$2,892, 298
687, 026
2, 314,409
43, 778, 932
4,869, 555
13,130, 562
1,833, 712
8, 336, 587
4, 059, 859
4, 557, 769
1,387, 398
478, 706
77,196, 407
9, 578, 511
5,466, 397
3,246, 097
4, 676, 804
5, 353, 574
3,896,892
15,363, 765
57, 781,194
34, 965, 003
9,419, 301
1,803. 632
15, 972, 706
1, 029,195
3,165, 433
258, 732
2,133, 631
40,982,616
383, 750
273,960, 079
4, 908, 611
453, 219
39, 310, 406
6, 414, 336
4, 239, 789
93, 573, 559
9,351,580
1,268,305
548, 688
4,902, 612
14,119, 655
955,929
1, 573, 555
4,919,485
5,148,477
4, 594, 653
9,126,855
687, 062

6, 381, 662,189 j 355, 409, 840
474,581, 111 31, 066,357 861,057, 308

Alaska included in Washington.




Normal tax

Tax on
capital net
gain 12J
per cent

Per cent
of total

0.34
.27
5.08
.57
1.52
.21
.97
.47
.53
. 16
.06
8.97
1.11
.63
.38
.54
.62
.45
1.78
6.71
4.06
1.09
.21
1.86
.12
.37
.25
4.76
.04
31.82
.57
.05
4. 57
.74
.49
10.87
1.09
.15
.06
.57
1.65
.11
.18
.57
.60
.53
1.06
.08
100.00

80

STATISTICS OF INCOME

TABLE 2.—Personal returns—Distribution, by income classes, for the United States;
showing the number of returns, net income, personal exemption, dividends, tax
paid, and percentages
[Income returned for the calendar year ended Dec. 31,1922]
Exemptions from normal tax

Income class

Number
of
returns

U n d e r $1,000 1
U n d e r $1,000
$1,000 t o $2,000 l
$1,000 to $2,000_._.
$2,000 to $3,000 ! . .
$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 i._
$5,000 t o $6,000....
$6,000 t o $7,000....
$7,000 t o $8,000....
$8,000 t o $9,000....
$9,000 t o $10,000
$10,000 t o $11,000
$11,000 t o $12,000
$12,000 t o $13,000
$13,000 t o $14,000
$14,000 t o $15,000
$15,000 t o $20,000
$20,000 t o $25,000
$25,000 t o $30,000
$30,000 to $40,000
$40,000 t o $50,000
$50,000 t o $60,000
$60,000 to $70,000
$70,000 t o $80,000
$80,000 t o $90,000
$90,000 t o $100,000 . . .
$100,000 to $150.000...
$150,000 t o $200,000...
$200,000 t o $250,000...
$250,000 t o $300,000...
$300,000 t o $400,000...
$400,000 t o $500,000...
$600,000 t o $750,000...
$750,000 t o $1,000,000.
$1,000,000 t o $1,500,000
$1,500,000 to $2,000,0001
$2,000,000 to $3,000,000
$3,000,000 to $4,000,0001
$4,000,000 to $5,000,000'
$5,000,000 a n d o v e r . .
Total
i Nontaxable.

386, 780
15, 29
881, 070|
590, l l l |
567, 657
562, 241
230, 461
554,806
32, 2591
372, 589
8,005
146,184
94. 079
63,804
44, 746
34, 555
25, 931
21, 354
16, 730
14, 337
11,926
39, 605
21, 446
13, 225
14, 283
7,970
4, 700
3, 030
1,944
1,401
925
2,171
763
350
210
205
104
122
39
37
11
10
5

Prior year
loss deduction
from net
Net income
income
for net
taxable
income

Personal
exemption

Dividends

Interest
on
Capital
Govern- net gain
ment ob- from sale
ligations of assets
not
held for
wholly
than
exempt more years
two
from
tax

$239, 281,076 $7, 056,545 $632, 356, 801 $101,384, 585 $1,534, 962!-.
1, 568, 270
953, 944
51,319;_
23, 482
8, 283, 307
45,841, 741
143,819!
1,352,899,564
666,168 2, 283, 487,188
13, 935, 533
471 1,577,741,019
2, 277,671, 358
71,320|
75,154, 098 148,423!
029, 075 4, 782, 268, 783
3, 749, 822, 831
25, 515, 562 123,340864, 300,929
4,299
1,403, 674, 637
69, 266, 677 242,315
957,041
820, 964, 357
766,422, 777
45,057,118
19, 687 1, 328,192, 728
184,089,!
1,925,148,649
54,922,817
126,313
109, 555,186
185,381| —
140,963,884
58, 073, 731 341,562!
87,811
982, 975, 598
..„
1, 668, 022,499
34,475,093
930, 042
19,040,069
279,768.
43, 307,959
55, 544, 578 l,095,444|
151, 750
343, 460,047
799, 535, 764
76, 049, 091 1,556,0491
575,159
214,411,210
607, 648,580
65, 757,398 1,392,878!
628, 320
143, 739, 590
484,881, 513
62,711, 317 1,292,225)
697, 591
98,701,588
378, 880,102
61, 779,158 1,204,508
747,485
75, 400, 719
327, 650, 784
54, 426,850 925,618!
593, 223 i 55, 821, 472
271,699, 609
49,994,931
691,213
45. 786,360
882,172i._
245,176,705
46, 583, 692 742,0221
772,166
35. 586, 831
208, 661, 744
45, 099, 297 665, 520|
617, 028
30, 415, 945
193, 291,552
41,001,864
635,100
25,164, 806
705,856
172, 791,002
767,950
85, 769,433 181,688,179 2,941, 828
686, 028, 633
089, 514
44,191, 880 143, 956, 658 2, 232, 358
478, 222, 535
812, 570
26, 883, 059 119,455,061 1, 679, 818
361, 297, 370
600, 382
28,780,124 181,441,931 2, 581,960 $6,705,157
491, 742,990
951, 404
15,778,038 139, 047,061 1, 942,105 9, 819, 275
355, 233, 572
780,705
9,121,119 104, 778, 064 1, 424, 018 13, 052, 501
256, 561,999
84, 457,806 763, 502 11,521,216
854, 537
5,779,611
197,171, 391
67, 264, 254 730,416 9, 111, 743
807, 705
3, 768, 308
145,191, 358
53, 483, 331 075, 647 8, 507,307
195,173
2, 699,995
118,694,"""
42, 061,824 655, 528 9,179,478
743, 712
1,754,611
87, 604, 268
113, 510
3,995,091 126,176,151] 1,252,413 25, 465,138
260,203, 553
474,562
68, 546,172 633, 882 16, 572, 881
1, 349, 623
131, 704, 373
865, 457
37, 027, 022 362, 537 14,152, 781
589, 037
77, 782,184
188, 050
28, 422, 771 272. 558 11, 551, 693
354, 292
57, 327,824
131,277
39, 515, 220 410, 095 14, 586,433
341,459
70,101,094
306, 515
24, 793, 634 377, 649 10,266,090
161,400
46,570,981
427, 783
328, 679 21,160,828
42,469,082
167, 200
74, 468,094
16, 505, 675
59, 673 12,802, 092
60,400
33, 202, 584
16, 382,448 657, 488 15, 980, 776
55, 800
100,084
43,021,214
10, 780,851
673 5, 707,171
14, 200
18, 559, 81f
9,298, 793
9,400
2,076 13, 696, 642
25,025, 58f
12, 574, 849
99,147 5,845,672
5,200
17,568,04;
37,212,338

6,800

29,948, 839

135,996 13, 562, 709

6, 787, 481 21, 336, 212, 530 45, 220, 859 14, 701,961, 250 2, 664, 219, 081 33, 988, 634 249, 247, 583
Specific exemptions exceed net income.




81

STATISTICS Or INCOME

TABLE 2.—Personal returns—Distribution, by income classes, for the United States;
showing the number of returns, net income, personal exemption, dividends, tax
paid, and percentages—Continued
Average
amount
of tax per
individual

Income class

Under $1,000 l
U n d e r $1,000
$1,000 to $2,000 J
$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 i.
_
$5,000 to $6,000
.
_
$0,000 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,di«O
$1,500,000 to $2,000//'!) . .
__
$2,000,000 to $3,00i!.<,! •!)
$3,000,000 to $4 ,W"'."•<)
$4,000,000 to $5,000,000
$5,000,000 and over
Total.
1

27,081,089
20," 729," 737
22,328,866

16,495,6411
13,904, 057
13, 253, 2351
] 1,392,4671
10,924,117!
9, 526,329!
9, 055, 729|
7, 905,998|
7, 604, 436|
6,937,095
28, 741, 237
20,474, 758!
15,616,353!
20, 723,322|
14,494,149j
10, 024,863|
7,372, 573
5,343, 482;
4, 312, 615!
3,080,9841
8,968,932!
4,009, 369i
2,251, 385!
1,534, 572;
1, 705, 367,
1,096,350^
1,170, 737;
502, 838!
883, 820,
234, 087,
267, 004!
7,9701

14, 864, 846
29, 225,471
29,061,357
26,148, 284
24, 714,210
21,225, 607
19,381, 081
15, 928, 999
59,121,472'
48, 260, 378|
22,197,9011
17, 226, 092J
22, 252, 644
15,320, 954
23,112, 987
9,517, 638
11,893,694!
6,168,808!
5, 391, 287!
5,745,026

3,201!

12, 073, 602|

355,409,840;

474,581,111

Nontaxable. Specific exemptions exceed net income.




2.06
2.36
3.07
3.30
3.71
3.99
4.31
4.55
4.86
5.12
5.89
7.11
8.44
10.24
12.62
14.76
17.02
19.11
20.88
22.99
27.42
39.76
33.73
35.26
.78
38.02

$131
464,387 •
1,611,127
1,121,811
1,220,939
1,310,470
1, 506,919;
1,588, O8'i:
1,799,016
1,913, 398!
11, 688,569
13, 523, 924j
$428, 251
1,283, 500
1,685,695
1,476, 399
1,171,749
1, 092, 665
1,133,349
3, 246, 842
2,095,644
1,783,636
1,451,431
1,825,449
1,287,463
2, 654,88
1, 600, 262
1,997, 600
713,396
1, 712,097
730, 709!
1,695,3381

.17
35.00
34.34
38.34
29.45
36.90
13,772,141 3, 443, 085. 25

31,066,357 861,057,308

82

STATISTICS OF INCOME

TABLE 3.—Personal returns—Simple and cumulative distribution by income classes
[Income returned for calendar year ended Dec. 31, 1922]
Returns
Simple distribution
Income class

Cumulative distribution

Cumulative percentages

Over
Under
Number in Per cent Over the U n d e r the the class the class
each class of total class below class above below
above
U n d e r $1,000.__
$1,000 to $2,000
$2,000 to $3,000
$3,000 to $4,000
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000.
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000.

$12,000 to $13,000
$13,000 to $14,000_
$14,000 to $15,000.
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000.
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000.
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000.
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000.
$400,000 to $500,000
$500,000 to $750,000.
$750,000 to $1,000,000
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000-...
$5,000,000 a n d o v e r . . .

Total.




..!
402,076
! 2,471,181
i 2,129,898
I
785,267
404,848
154,189
94,079
63,804
44, 746
34, 555
25, 931
21, 354
16,730
14, 337
11,926
39, 605
21,416

13, 225
14, 283
7,970
4,700
3,030
1, 944
1,401
925
2,171
763
350
210
205
104
122
39
37
11
10
5

6,787,481
5.92
6,385,405
36.41
3,914,224
31.38
1, 784, 326
11.57
999, 059
5.96
2.27
594,211
1.39
440, 022
.94
345, 943
.66
282,139
.51
237, 393
.38
202, 838
.31
176, 907
.25
155, 553
.21
138, 823
.18
124,486
.58
112, 560
.32
72, 955
.19
51,509
.21
38,284
.118
24,001
.069
16, 031
.046
11,331
.029
8,301
.022
6, 357
.014
4,956
.033
4,031
.0122
1,860
. 0052
1,097
. 0032
747
.0031
537
.0018
332
. 0019
228
. 0006
106
.0006
67
.0002
30
.0001
19
. 00005
9
. 00005

6, 787, 481

402,076 100.00
2,873, 257 94.08
5, 003,155 57.67
5, 788, 422 26.29
6,193, 270 14.72
6, 347, 459 8.76
6, 441, 538 6.49
6, 505, 342 5.10
6, 550, 088 4.16
6, 584, 643 3.50
6, 610, 574 2.99
6, 631, 928 2.61
6, 648, 658 2.30
6, 662,995 2.05
6, 674, 921 1.84
6, 714, 526 1.66
6, 735, 972 1.08
6, 749,197
.76
6,763,480
.57
6, 771,450
.360
6, 776,150
.242
6, 779,180
.173
6, 781,124
.127
6,782, 525
.098
6, 783, 450 .076
6, 785, 623. .062
6, 786, 384 .0290
6, 78o, 734 .0168
6, 786, 944 .0116
6, 787,149
.0084
6, 787, 253 . 0053
6, 787. 375 . 0035
6, 787. 414
.0016
6, 787, 451
.0010
6, 787, 462 . 00040
6, 787, 472 . 0002
6, 787,477
.00010
6, 787, 481

.00005

5.92
42.33
73.71
85.28
91.24
93.51
94.90
95.84
96.50
97.01
97.39
97.70
97.95
98.16
98.34
98.92
99.24
99.43
99.64
99. 758
99.827
99. 873
99. 902
99. 924
99. 938
99.971
99. 9832
99. 9884
99. 9916
99. 9947
99. 9965
99. 9984
99. 9990
99. 9998
99. 9998
99. 9999
99. 99995
100.00

83

STATISTICS OF INCOME

TABLE 3.—Personal returns—Simple and cumulative distribution by income classes—

Continued
Net income

Income class

Simple distribution

A m o u n t in
each class

U n d e r $1,000
$1,000 to $2.000
$2,000 to $3,000
$3,000 to $4,000
$4,000 to $5,000
$5,000 to $6,000
$6 000 to $7,000
$7,000 to $8,000
. _
$8,000 to $ 9 , 0 0 0 . . .
$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 to $15,000.
$15,000 to $20,000.
_.
$20,000 to $25,000.
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
_..
$60,000 to $70,000..
$70,000 t o $80,000.
$80,000 to $90,000.
$90,000 to $100,000
$100,000 to $150,000.
$3 50,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000.
$300,000 to $400,000.
$400,000 to $500,000.
$500,000 to $750,000
$750,000 to $1,000,000
$1,000,000 to $1,500,000...
$1,500,000 to $2,000,000...
$2,000,000 to $3,000.000...
$3,000,000 to $4,000,000...
$4,000,000 to $5,000,000
$5,000,000 a n d over

Total




$247, 564, 383
3, 630, 570,922
5,153,497,468
2,691,571,426
1, 808,986, 383
842,843, 723
607, 648, 580
484, 881, 513
378,880,102
327, 650, 784
271, 699, 609
245,176, 705
208,661,744
193, 291, 552
172,791,002
686, 028, 633
478, 222, 535
361, 297. 370
491,742,990
355, 233, 572
256,561,999
197,171,391
145,191,358
118,694,838
87, 604, 268
260, 203, 553
131,704,373
77,782,184
57,327,824
70,101, 094
46, 570, 981
74, 468, 094
33, 202, 584
43, 021, 214
18, 559, 813
25. 025, 585
17,568,043

Per cent
of total

Cumulative distribution

Over the
class below

Under the
class above

$247. 564, 383
1.16 $21,336,212,530
17.02 21, 088, 648,147
3, 878, 135, 305
24.15 17. 458, 077, 225
9,031,632,773
12.61 12, 304, 579, 757 11,723,204,199
9, 613, 008, 331 13, 532,190, 582
8.48
3.95
7, 804, 021,948 14, 375, 034, 305
6,961,178,225 14,982,682,885
2.85
6, 353, 529, 645 15,467,564,398
2.27
1.77
5, 868, 648, 132 15, 846, 444, 500
1.54
5,489, 768, 030 16,174,095,284
1. 27
5,162,117, 246 16, 445, 794, 893
1.15
4,890, 417, 637 16,690,971,598
.98
4, 645,240,932 16, 899, 633, 342
.90
4, 436, 579,188 17, 092, 924, 894
.81
4, 243, 287, 636 17,265,715,896
3.22
4, 070, 196. 634 17,951.744,529
2.24
3, 384, 168, 001 18, 429,967, 064
1. 69
2, 906. 245, 466 18,791,264,434
2, 544, 948, 096 19,283,007,424
2.30
1. 66
2,053,205, 106 19,638,240,996
1. 20
1,697,971,534 19, 894, 802, 995
.92
1,441,409,535 20,091,974,386
.68
1,244,238,144 20,237,165.744
. 56
1,099,046,786 20, 35o, 860, 582
.41
980,351,948 20, 443, 464, 850
1. 22
892, 747, 680 20, 703, 668, 403
.62
632,544,127 20, 835, 372, 776
.37
500,839, 754 20,913, 154,960
.27
423, 057, 570 20, 970, 482, 784
.33
365,729,746 21,040.583,878
.22
295, 628, C52 21, 087, 154,859
.35
249,057,671 21,161,622,953
174,589,577 21.194,825,537
.16
.20
141, 386,993 21, 237, 846, 751
.09
98, 365, 779 21,256,406,564
. 12
79, 805, 966 21,281,432. 149
. 09
54, 780, 381 21,209,000, 192

37,212.338

.17

21,336,212,530

100. 00

37,212,338

21, 336, 212, 530

Cumulative percentages
Over
t h e class
below
100. 00
98.84
81.82
57. 67
45.06
36.58
32. 63
29. 78
27. 51
25.74
24. 20
22. 93
21.78
20.80
19.90
19.09
15.87
13. 63
11.94
9. 64
7.98
6.78
5. 86
5.18
4.62
4.21
2.99
2.37
2.00
1.73
1.40
1.18
.83
.67
.47
.38
.26
.17

Under
the class
above
1.16
18.18
42. 33
54. 94
63. 42
67. 37
70 22
72. 49
74.26
75. 80
77. 07
78.22
79.20
80.10
80.91
84.13
86. 37
88. 06
90.36
92. 02
93.22
94.14
94.82
95.38
95. 79
97.01
97. 63
98.00
98. 27
98.60
98.82
99.17
99. 33
99.53
99.62
99. 74
99. 83
100. 00

84

STATISTICS OF INCOME

TABLE 3.—Personal returns—Simple and cumulative distribution by income classesContinued.
Tax
Simple distribution

Income class

Amount in
each class
U n d e r $1,000
$1,000 to $2,000
$2,000 to $3,000
$3,000 to $4,000..
$4,000 to $5,000
$5,000 to $6,000..
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000..
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
_
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000.
$40,000 t o $50,000
$50,000 to $60,000 . .
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000.
$150,000 to $200,000 _
$200,000 to $250,000
$250,000 to $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 t o $5,000,000

$5,000,000 and over..
Total




_.

$246, 636
27,081,089
20, 729, 737
22, 328, 866
25, 204, 440
16, 495, 772
14, 368,444
14, 864, 362
12, 514, 278
12,145,056
10, 836, 799
10, 562, 648
9, 494, 080
9, 403, 452
8, 850, 493
40, 429, 806
33, 998, 682
30, 481, 199
50, 377, 044
44, 839, 006
37, 858, 842
33, 563, 182
27, 740, 838
24, 786, 361
20, 143, 332
71,337,246
52, 365, 391
26, 232, 922
20, 212, 095
25, 783, 460
17,704,767
26, 938, 606
11,620,738
14,775,114
7, 116,291
7, 370, 388
6, 483, 705

Per cent
of total
0.03
3.14
2.40
2.59
2.93
1.92
1.67
1.73
1.45
1. 41
1.26
1 22
1.10
1.09
1.03
4.70
3 95
3.54
5.85
5.21
4.40
3 90
3.22
2.88
2.34
8.28
6. fS
3. 05
2.35
2.99
2.06
3.13
1. 35
1.72
.83
.85
.75

13, 772, 141

1.60

861, 057, 308

100.00

Cumulative distribution

Over the
class below

Under the
class above

Cumulative percentages
Over
Under
the class the class
below
above

$861,057, 308
860, 810, 672
833, 729, 583
812,999,846
790, 670, 980
765, 466, 540
748, 970, 768
734, 602, 324
719,737,962
707, 223, 684
695, 078, 628
684,241,829
673,679, 181
664, 185, 101
654,781,619
645,931, 156
605,501,350
571, 502, 668
541,021,469
490, 644, 425
445,805,419
407, 946, 577
374, 383, 395
346, 642, 557
321, 856,196
301, 712, 864
230, 375, 618
178, 010, 227
151, 777, 305
131, 565, 210
105,781,750
88, 076, 983
61,138,377
49, 517, 639
34, 742, 525
27, 626, 234
20, 255, 846

$246, 636
27, 327, 725
48, 057,462
70, 386, 328
95, 590, 768
112,086,510
126, 454, 984
141,319,346
153, 833, 624
165,978, 680
176,815,479
187,378,127
196,872,207
206, 275, 659
215, 126,152
255, 555, 958
289, 554, 640
320.035, 839
370,412,883
415,251,889
453,110, 731
486, 673, 913
514,414,751
539,201, 112
559, 344, 444
630, 681, 690
683, 047, 081
709, 280, 003
729, 492, 098
755, 275, 558
772, 980, 325
799, 918, 931
811, 539, 669
826, 314, 783
833,431,074
840,801,462
847, 285,167

100. 00
99.97
96.83
94.43
91.84
88.91
86.99
85.32
83.59
82.14
80.73
79 47
78. 25
77.15
76. 06
75. 03
70. 33
66. 38
62.84
56.99
51.78
47.38
43.48
40.26
37.38
35.04
26. 76
20. 68
17.63
15.28
12.29
10.23
7.10
5.75
4.03
3.20
2.35

0.03
3.17
5.57
8.16
11.09
13.01
14.68
16.41
17.86
19. 27
20. 53
21. 75
22. 85
23. 94
24. 97
29.67
33. 02
37. 16
43.01
48 22
52. 62
56. 52
59.74
62. 62
64. 96
73.24
79. 32
82. 37
84.72
87. 71
89.77
92. 90
94. 25
95.97
96.80
97. 65
98. 40

13,772,141

861, 057,308

1.60

100. 00

85

STATISTICS OF INCOME

TABLE 4.—Personal returns—Sex and family relationship—Distribution by States,
for the United States
[Income returned for the calendar year ended Dec. 31, 1922]

States and
Territories

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

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

Total.
1

20,109

Women—Heads
of families

Men—Heads of
families

NumNet income

Net
income

of returns

$90, 744, 68< 2,44?,

$6,170,400;

684 $1,606,537!

1, 733, -194
28, 575, 671
11,403
809,
4,924,7111
19,84,
68, 131,350 1, 890'
63, 647, 8551 S.609J '
232, 034 896. 184,345 23,171
11, 696, 0011 2,106|
35, 868 118, 621, 780 4,867
23, 487,942 'A, 546
65, 204 248,145, •" 9,593
1, 976, 762
10, 506
191
37, 727, 653 560
34,890 136, 724,003 4,185
11, 274, 614 3, 680
25, 191
6,135, 401 1,081
93, 855, 765 2,073
42, 424 139, 703, 670 4,623
12, 567, 626 1,162
6,574
207
1, 700, 089
24, 018, 580 708
13',
229
2, 090, 360
32, 421, 020 1,054
288 200 1,201,537,316 43, 236 115, 884. 855 17,797 •
90,116 301, 813, 379 10, 355 25, 385, 703 1, 536
79, 219 254, 244, 928 10, 755 21,875, 587 2, 892
52, 736 151, 352, 323 5, 058j 11, 248, 512 1, 295!
34, 921 128, 845, 810 5,101! 12, 562, 900 1, 6321
31,836
90, 340, 516 5, OOOi 12,823, 398 1, 766j
23, 003
840!
6,511,804
85, 412, 984 2,877
55,908 241, 631, 742 7,413
22,931, 2591 2, 624)
175,548 740, 508. 644 26., 929 71, 525, 036! 11,815! :
136, 643 520, 004, 725 12, 714 33,311,4071 3,518
19,848, 080 3,173
62, 721 230, 377, 260 7, 722
16,460
505
54, 946, 088 1, 567
4,071,4201
92, 075 343,513, •" 11,822
31,486, 6921 4,:
19, 670
427
5,093, 240
52, 587,876 2,253
41,035
415
6,529, 284
127,483,604 2,383
4,495
96
949, 859
12, 265, 251 426
621
15, 43;
4, 048, 675
52, 268, 262 1,7
168, 604 707, 028, 647 17, 496 53, 318, 462j 6,;
6, 280
1,349,207
17, 001, 890 594
206
£04. 752 2, 568, 853, 41851,950 187,204, 666 18, 466J
8,929,944
37, 494 125, 902, 689 2, 866
584!
1, 050, 744
30, 860, 398 396
11,324
1071
57, 504, 554 5,905
199, 251 762, 528, 465 21, 549
9,192, 285 1,265
44, 400 152, 484, • • 3,415
6, 499, 203
33, 476 106, 494,110 2, 890
886
312, 042 1, 299, 361, 71437,186 109, 976, 397 9,904
8. 494, 421 1, 359
102, 862, 863 3, 4491
24,103
3, 404, 041
16, 299 51, 285,184 1,208i
337
1,956.503
8631
33, 538,142
12, 253
156
37, 331 133, 271,084 3,8651 10, 712, 25'" 1,241
21, 404. 280 4,517
100, 867 283,928,165 7,945
3, 410, 99.3
415
46, 470, 806 1, 599
15, 408
2, 718, 953
490
31, 799, 551 1,108
8,"891
10, 853, 323 1,327!
39, 706 139,936,102 4,136
11,983,791 1, 748!
56. 435 153, 069,170 5,644
700!
9, 947, 618
38, 770 132, 236, 529' 3,581
83, 676 260, 833, 8541 6, 037: 15,142,881 1, 708i
2, 729, 549
146!
11,199
30, 077, 6121 1,154

All other—Men

Number
of returns

Net income

11,035 1 $21,105,819
5,613
10, 290, 591
7, 269|
14, 870, 832
110, 588! 237,188,703
16, 907
32,217.513
29, 844
63, 728, 350
4,051
7, 832, 499
33,311,818
15, 253
19, 769, 389
9,166
29, 520, 951
14,925
2,401
5, 286, 200
6, 544
10,162, 354
184, 5121 374, 821, 379
37, 442
67, 546, 254
55, 368, 582
28, 686
35, 352,620
22,102J
38, 502,185
20, 589
35,495, 585
16, 498
23,055,659
11,115
69,050,031
28,406
98, 825 200, 910, 847
89, 008| 167, 509, 407
61,724, 586
35, 499
12, 444, 329
6, 419
94, 327, 111
47, 812]
21,097, 698
13,160'j
29, 258, 207
15, 916:
6, 871, 269
3, 9871
9, 9541 17, 848, 743
73, 366J 154, 680,143
5, 829, 435
3, 242
291, 590 709,151,987
23, 647,471
11, 856
9,144, 238
5, 494
97, 593 194, 290, 861
16, 547! 35, 364, 399
33, 555, 454
19,144
161, 279 354, 260, 319
32, 336, 053
14, 327
12,344,050
6, 723
10,001, 482
6,224
29, 200, 824
14, 597
83, 933, 744
41, 635
12, 557,048
7, 645
9,776, 052
5,005
35,434, 709
17, 951
73, 577,996
43, 065
41,387, 258
21, 971
88,218,712
52, 386|
13,730,957
8, 369

3, 566,302 13, 673,813, 586 392, 356.1, 091, 277,129J135, 929,361, 518, 333 1, 823, 535 3, 758,958, 708

Included in Washington.




i

i

I

I

it

86

STATISTICS OF INCOME

TABLE 4.—Personal returns—Sex and family relationship—Distribution
for the United States—Continued
All other—Women
States and
Territories

Num

ofre-

N e t mcome

-

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

2, 853!

Number
of returns

Net
income.

Community
property

Number
of returns

Net
income.

422 $1,926,400

685, 984
186J
1, 019;
1, 784,996
763, $4,934,910
440 2,280, 616
3,926, 521
2, 054
93, 654, 542 6,202 41, 644, 956
40, 319i
12,920, 273 1,090! 4,957, 071
6, 565
42, 682, 295 2, 612; 15,171,929
17,632;
3,890, 558
271 1,769,040
1, 5621
18, 323 j 34, 885, 214 1, 586! 6,886, 899
655| 2, 747, 294
6, 626,123
3, 365
783| 4,101, 395
10,724,609
6,071
188 1,116,088
4, 307, 978
1,519
107
356, 380
679 3,942, 621
1, 699, 320
1,148
70, 852; 136,634, 740 9,852; 58, 027, 478
20, 852, 831 1,516 6,932.128
12, 5041
798 3, 703, 330
9, 520i 18,775,844
827 2, 830, 446
7,863,108
4,897!
991 4, 066, 783
11,885,164
6,432
681 1,881,297 6,408 4'J, 220, 799
10,076, 412
4,777
567 2, (350, 800
10, 322, 665
4,639
34, 653, 648 2,227 10,822, 631
14,318
74,148 148,945,393 9,976 48, 224, 297
47, 546,120 2,540! 19, 603, 032
23, 530
21,864,621 1,581 8,222,416
12,189
301 1, 222, 007
3,098, 857
1,645
1,905s 14, 866, 200
32,437,
15, 760
132!
604, 130
3,771, 564
2,402
697} 2, 232, 266
11, 381, 278
7,057
86
235, 766
795,443
1941 1,023,626
439
513 2,309,611
7,635, 975
3,500
65, 634, 652 6, 439| 32,074,510
29,128!
254, 316
470! 2,958, 060
1,107, 434
82;
I
679J
1150, 2491 396, 542, 374 19, 7411 181,287,320
4, " " '
8, 230,176
575: 3, 422, 426
' 634
348, 488
2,041,65'
89
1,340
74,407, 800 4,883 33, 795, 024
923 6, 728, 754
10. 776, 298
| 5,513
2, 780, 814
9,941,718
._! 5,072
146,692,136 8, 880! 62,165, 021
58, 4:
956! 7,098, 780
17,169, 349
5,882
262 1,337,211
3,491,473
2,001
384,718
139
1,830
2, 756, 526
703 3,903,529
5, 818
10,946,715
15,821
28, 699, 087 2,801 8, 797, 349 13, 279 108, 677, 956;
2,024'
234 1, 080, 782
3, 417,408
2,0901
317 1,477, 643
4,837, 665
7, 697j
706 3, 475,184
13,975,834
9, 240i
15, 546, 049 1,337 4,931,241 5,747 37, 433,~l6l!
1
3,888
591 3, 589, 774
7, 807,181
15, 355. 27,100. 287 1,357 6, 760, 665
161
491, 567
914
1,474,286

Total.
1

$5,294, 633

Wives making
separate returns
from husbands

Grand total

Number
of returns

Net income.

43,612

$126,908, 473

20, 079
32,072
420,923
67,463
128,431
17,141
77,923
41, 531
69,988
11,597
23, 369
614, 449
153,469
131, 870
86, 915
69, 666
66,972
43, 041
110,896
397, 241
267,953
122, 885
26, 897
173, 728
38,044
67, 503
9, 723
31, 787
301,834
11, 553
, 102, 748
58, 009
18, 750
304, 988
72, 063!
61, 879;
587, 770!
50, 076!
26, 830'
21,465 :
63, 555|
186,865
27, 325
17,901
71,523
123,216;
69, 5011
160, 519
21,943

48, 459, 738
95, 625, 678
1, 357, 524, 521
184, 572, 407
401, 720,143
53,981,068
231, 328, 739
132, 047, 020
199, 432, 531
37,122, 696
51,166,793
1, 927, 637, 451
426, 365, 818
359, 562,822
211,061,984
200,048, 892
203, 664, 606
129, 857, 441
386, 830, 235
1,237,893,477
796,411,946
348, 740,625
76,981, 743
526, 387, 658
83, 903, 851
177, 969,193
22, 397, 460
85,577, 058
1, 032,262, 375
28,982,814
4,110, 588,989
171,929,259
43,767,089
1,138,934, 714
217, 555, 604
161, 226, 232
2,005, 570, 020
171,409, 669
72, 755, 770
48,949, 551
190,723,937
545, 901, 576
67,744, 653
51, 653,367
207, 277, 342
300, 523, 342
196,777, 359
401, 670, 058
48,826, 743

740, 5001, 603, 593,915 101, 319 638, 861, 786 27, 540 208,189,073,6, 787,481,21, 336, 212, 530

I n c l u d e d in Washington.




by States,

87

STATISTICS OF INCOME

TABLE 5.—Personal returns—Sex and family relationship—Distribution by income
classes for the United States
[Income returned for the calendar year ended Dec. 31, 1922]

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

U n d e r $1,000'
U n d e r $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 i
$3,000 to $4.000
$4,000 to $5,000 i
$4,000 to $5,000
$5,000 to $6,000 i
$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.

Total.

112,464
888
452,311
7, 074
., 435, 831
183, 248
211,164
413,090
25, 669
297, 233
4, 650
110,892
70, 576
46, 985
32, 383
24, 677
18,194
14,930
11,516
9,888
8,215
26, 644
14,364
8,730
9, 388
5,177
2, 978
1,901
1, 264
908
570
1, 381
470
204
127
121
60
71
20
24
"8
4
3

$47, 505, 389
577 263
741, 582' 713
11,001,459
3,438, 328,144
500,889, 564
701,788,327
1,438,167,690
111,743,071
1,332, 274,815
25, 017,478
606,921,819
455, 546, 526
355,921,364
274,127,436
233,975, 548
190, 626, 292
171,433.681
143,613,442
133, 306,076
119,022,767
462, 302, 084
320, 232,481
238, 667, 756
323,123,894
230, 517, 205
162, 599,392
123,758, 390
94,379,836
76,946,460
53,979, 072
165,415, 368
81, 067, 513
45, 512, 775
34, 628, 767
41,361,477
27,024, 665
43,090, 595
17,119,135
27,953, 340
13,491,890
9, 023, 915
10,434, 374

3, 560, 302

.._.

$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000.
$20,000 to $25,000
$25,000 to $30.000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000._-.--.
$70,000 to $80,000.
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000....,
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000.000...
$1,000,000 to $1,500,000..
$1,500,000 to $2,000,000..
$2,000,000 to $3,000,000..
$3,000,000 to $4,000,000,
$4,000,000 to $5,000,000.
$5,000,000 and over

i Nontaxable

Net income

13,673,813,586

Number of
returns
13,806
9
186, 382
77
95, 586
14, 595
9,419
26, 301
1,117
17, 601
300
7,332
4,385
3,038
2,008
1, 566
1,207
975
792
622
533
1,766
902
568
572
318
190
112
61
51
36
66
28
15

Net income
$8,065,111
4,656
284, 235, 050
131,245
225,181,870
39, 628,809
30, 963, 779
91,194, 648
5,062,115
78,802,006
1,640, 757
40, 011, 754
28, 387,424
22,976, 950
16, 998, 700
14,840, 614
12, 655, 235
11,184,157
9,875, 259
8,382,885
7,719, 236
30,511, 196
20,079, 670
15, 512, 585
19, 660, 916
14,152,438
10, 393,856
7,190,460
4, 595, 562
4,317, 607
3,375,313
7,824, 405
4,872,967
3, 399, 968
2,188,109
2,065, 022
926, 219
2, 268, 576

37, 212, 338

Specific exemptions exceed net income




Men—Heads of families

392,356

1,091,277,129

88

STATISTICS OF INCOME

TABLE 5.—Personal returns—Sex and family relationship—Distribution by income
classes for the United States—Continued
Women—Heads of
families
Number of
returns
U n d e r $1,000 i
U n d e r $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 t o $4,000
$4,000 to $5,000 1
$4,000 to $5,000.
$5,000 to $6,000 i
$5,000 t o $6,000
$6,000 to $7,000.
$7,000 to $8,000
$8,000 to $9,000..
$9,000 to $10,000
$10,000 to $11,000
$11,000 t o $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 t o $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 t o $40,000
$40,000 to $50,000
$50,000 t o $60,000
$60,000 t o $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 t o $200,000...
$200,000 to $250,000._
$250 000 to $300,000
$300,000 to $400,000..
$400,000 t o $500,000..
$500,000 t o $750,000..
$750,000 to $1,000,000
$1 000 000 to $1 500 O C
O1
$1,500,000 to $2,000,00^
$2,000,000 to $3,000,00"" I
$3,000,000 to $4,000,00C
$4,000,000 to $5,000,00( !

$5,000,000 and over...
Total

Net income Number of
returns

4,873

$2, 831, 512

84,122
10
21,517
3,06G
2, 656
4.874
1,008
3, 549
446
2, 027
1,504
1, 002
75!.)
629
452
402
332
263
227
742
386
249
266
116
96
53
30
22
16
36
8
2

121, 834, 377
14, 901
50, 667, 663
8, 266, 668
9, 006, 696
16,614,061
4, 876, 705
16,001,018
2, 432, 001
11,071,971
9, 738, 690
8, 325, 045
6,429,167
5, 972, 369
4, 736, 064
4,630.317
4,137,983
3, 545, 228
3, 291, 026
12, 773, 810
8, 612, 266
6, 809, 409
9,136, 724
5,143,979
5,271,069
3.427,945
2, 236, 761
1,849,199
1, 505,137
4, 325, 669
1,379,915
430, 371

1
3

1,739,541
432, 401
2, 020, 075

_ .
135,929

All other—Men

361,518,333

Number of
returns

Net income

165,561
1,026
81, 479
1,123,328
3, 959
284,823
2,056
74,042
1,042
32,179
769
12,942
7, 651
4,996
3,950
3,135
2, 465
2,045
1, 589
1, 365
1,137
3,972
2, 152
1, 423
1, 572
873
541
354
233
364
•12
297
.1 .'i2
54
31
34
13
19
9
4
3
2
2

$114,917,535
655, 521
106,563,157
1, 638,490, 774
9, 505, 787
671, 504. 384
6,952,9jft
253,137, 337
4, 590, 865
143,071,517
4,167, 898
70, 432, 968
49, 528,450
37, 512, 595
33,512,927
29, 746, 257
25, 789,974
23,474, 727
19, 814,015
18,412,620
16,460, 603
68,492,311
48,089,953
38,872, 898
54,102, 688
38,987, 752
29, 560, 856
23,172, 354
17,363,672
13,914,402
10,621,787
35, 200, 979
22, 896, 1 m
11,908,555
8, 607, 968
11,717,045
5, 626. 287
11,728,336
7, 559, 895
4,609 165
5,067, 923
5, 475, 172
7,133,689

81,530
978
70,958
442, 834
8,245
63,180
3,961
21, 535
2,303
11,256
1,029
5, 996
4,533
3, 550
2, 400
2. 029
1,552
1,314
1, 061
942
789
2, 714
1, 591
997
1,106
642
399
265
175
114
81
187
47
39
20
25
13
7
fi
6

$62, 626, 260
486,872
90,409, 248
603,180, 359
20,013, 606
150,188, 307
13, 597, 426
74,010,231
10,131, 236
49, 824, 555
5, 613, 678
32,839, 386
29, 284, 704
28, 246,846
20,816,403
19,194,182
16,293,601
15, 060, 594
13, 238,001
12, 699,160
11,417,912
47,473,449
35,464, 212
27,152, 599
38,096,160
28, 717,142
21, 758, 521
17, 223, 252
13,094,901
9, 646,939
7, 669, 998
22.832,517
7,985, 875
8,588, 280
5, 370,171
8, 509, 825
5, 888, 466
4,163,145
4,867, 563
7,166 576

I

2, 751, 757

1, 823, 535

3,758,958,708

740, 500

1, 603, 593,915

* Nontaxable. Specific exemptions exceed net income.




Net income

All other—Women

89

STATISTICS OF INCOME

TABLE 5.-— Personal returns—Sex a.nd family relationship—Distribution by income
classes for the United States—Continued
Wives making separate
returns

C o m m u n i t y property
income

Grand total

N u m b e r of Net income N u m b e r of Net income N u m b e r of
returns
returns
returns
U n d e r $1,000 l
U n d e r $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 *
$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
in 1,000 to $12,000
.
_
$12,000 to $13,001)
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000..
$50,000 to $60,000.
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400 000 to $500 000
$500 000 to $750 000
$750 000 to $1 000 000
$1 000 000 to $1 500 000
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000
$3 000 000 to $4 000 000
$4,000,000 to $5,000,000
$5,000,000 and over
Total

8, 351
12. 335
5,743
16, 606
2, 443
11,329
1, 043
8, 323
906
6,136
737
3, 848
3, 226
2,575
2,057
1,695
1,403
1, 207
1, 022
886
720
2, 800
1, 618
1,013
1,112
699
413
291
167
126
89
184
62
32
17
12
15
18
4
3
3

* 7,174, 741

101,319

638, 861, 786

195
10
75
182
73
2,000
162
6,641
124
4,635
74
3,147
2,204
1,568
1,129
824
658
481
418
371
305
937
433
245
267
145
83
54
14
16
21
20
16
4
7
2

$3, 305, 422
6, 554, 886
8,165, 696
24, 539, 544
5, 938,991
27, 799, 926
3, 548, 656
28, 843, 893
4,006, 495
27,295, 994
4,027, 786
21,052, 244
20, 869,198
20.187, 472
17, 434, 777
16,077, 931
14, 698, 321
13,873, 805
12,753,018
11.938,302
10, 445, 225
48, 310,036
36,145, 344
27, 587, 202
38, 503, 248
31, 304, 546
22,452, 023
18,925,016
12,476, 666
10, 654, 304
8,441, 009
22,176, 221
10, 748, 003
7,054, 743
4,655. 0o4
4,076, 704
6, 672,943
11 197 367
3 655,901
3,292, 133

4
27, 540

Nontaxable. Specific exemptions exceed net income.




$29, 847
386, 780
4,109
15, 296
109, 323
881. 070
313,076 1, 590, 111
186, 770 1, 567,657
562, 241
5, 396, 979
564,923
230, 461
554,806
23,180, 789
553,397
32, 259
372, 589
20, 752, 594
8,005
408, 361
146,184
17,205, 622
94,079
14, 293, 588
11,711,241
63, 804
44, 746
9, 560, 692
34, 555
7, 843, 883
25,931
6,900,122
21,354
5, 519, 424
16, 730
5, 230, 026
14, 337
5,007, 281
11,926
4, 427, 633
39, 605
16,165, 747
21,446
9, 598, 609
13, 225
6, 694, 921
14, 283
9,119, 360
7,970
6,410, 510
4,700
4, 526, 282
3,030
3,473,974
1,944
1,043,960
1,401
1,365, 927
925
2,011,952
2,171
2,428,394
763
2,753,940
350
887, 492
210
1,876, 845
205
631, 480
104
122
39
37
11
10
5

208,189,073

Net income
$239, 281,076
8, 283, 307
1, 352, 899, 564
2, 277, 671, 35?
3, 749, 822,831
1,403, 674,637
766,422,777
1,925,148, 64£
140, 963, 884
1,668,022, 49?
43, 307, 959
799, 535, 764
607, 648, 580
484, 881,513
378,880,102
327,650,784
271, 699,609
245,176,705
208, 661, 744
193,291, 552
172, 791,002
686,028, 633
478,222, 535
361,297,370
491, 742, 990
355,233, 572
256, 561,999
197,171,391
145,191,358
118,694,838
87,604, 268
260, 203, 553
131, 704,373
77, 782,184
57,327, 824
70,101,094
46, 570,981
74 468 094
33 202 584
43 021 214
18, 559,813
25,025, 585
17 568 043
37, 212,338

6, 787, 481 21, 33(5, 212, 530

90

STATISTICS OF INCOME

TABLE 6.—Personal returns—Distribution of income, by sources and by States, for
the United States
(Income returned for the calendar year ended Dec. 31, 1922)
States and Territoi ies
Alabama
Alaska 1 ....*
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columliia.
Florida
Georgia
Hawaii
Idaho.Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana.
Maine..
Maryland
Massachusetts
Michigan
Minnesota
M ississip pi
Missouri
Montana
Nebraska.
_
Nevada
New Hampshire
New Jersey
New Mex ico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennyslvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
__
Washington.
West Virginia
Wisconsin
Wyoming
Total _
* Alaska included in Washington.




Number of
returns
43, 612

Wages and
salaries
$90,892,449

Business

Partnerships

$12,941,532

$11,008,020

2, 452, 492, 963
116,978,189
30, 839, 084
802, 202, 793
134, 789, 339
109, 704,971
1,238,758,338
103, 224,160
51, 680, 300
30,639,689
137,017, 616
325, 554, 227
53,378, 532
29,818,843
144,442, 714
226,368, 533
131,958,375
277,291,477
38,287,668

6,032, 503
17,004, 356
215,958, 539
24,409, 873
43, 516,342
3,994, 406
26, 665,953
25,046, 593
21,664,374
2,174, 233
9, 470,152
279,457, 480
59, 766, 929
54,196,131
54,058,124
29,121,001
26,122,973
16, 568,179
44, 604, 949
181, 409,130
92, 239, 921
37, 252,923
18,123,192
57, 885, 779
12,115,089
47. 274, 565
4,740,713
10,378, 155
143, 543, 566
5, 138, 462
463, 470, 628
29,893, 325
8, 662, 037
112,041,805
37, 693, 472
24, 025, 739
246, 466, 497
16,083,449
9,803, 632
12, 764, 324
22,690, 876
99,831, 710
7, 548, 258
9, 284, 325
25,066,162
34, 684,387
30,447,391
57,981, 625
8,455, 385

2,728, 519
10,013 658
95,198, 350
9,382, 351
15,194,692
1,639, 553
9,887, 281
10, 578,915
11,473,195
868, 603
3,178,481
128, 691, 630
25,442,597
18, 065, 790
20,488, 232
15,413, 611
17, 743, 598
5, 682,181
25, 702, 687
84,238,984
33,843, 568
17,677, 337
9,664, 342
24,967,338
3,194,448
13,340, 716
1, 383, 697
4,001, 377
52, 522,000
1,672,498
343, 568, 368
13, 217, 540
2, 852, 423
56, 215, 446
23, 003, 224
8,642, 002
130,816,076
7,273, 523
4,361, 960
3,590,925
15, 529,002
56, 251,320
2, 871,860
3,306,685
13,083, 944
10,360,060
9, 710, 511
34, 768,332
2, 215, 897

6, 787,481 13, 693,992,791

2,839, 771,144

20, 079
32, 072
420,923
67,463
128, 431
17, 141
77, 923
41,531
GO, 988
11,597
23, 309
614,449
153, 469
131,870
80, 915
09, G6G
06, 972
43, 041
110,896
397, 241
267, 953
122, 885
26, 897
173,728
38,044
67,503
9, 723
31,7X7
301,834
11,553
1, 102,748
58, 009
18, 750
3(54, 988
72, 063
61, 879
587, 770
50,076
26,830
21,465
63, 555
186,865
27,325
17,901
71,523

123,216
69, 501
160, 519
21,943

36, 544,276
56,553, 237
809, 294, 550
124 607. 588
256, 335, 697
38,130, 000
164,580,879
74,444, 261
148, 073, 737
26,389, 200
36, 212,195
1, 248, 553, 841
304,313,303
239,391,473
133, 837, 982
135,981,059
138,443,645
81,443,408
246.461, 525
746, 773, 669
525. 590, 793
235; 506, 371
47, 499,922
370,922,833
66,955, 534
109, f>00, -r)81
16, 392, 701
52, 871, 258
675,387,141
20, 579,872

1,427,127,347

91

STATISTICS OK INCOME

TABLE 6.-— Personal returns—Distribution of income, by sources and by States, for
the United Slates—Continued
Capital
Profits
net gain
from sales
from sale
of real
of assets
estate,
held for
stocks,
: more than
| bonds, etc. two years
I

States and Territories

Alabama
Alaska 2
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
Pennsyl vani a
Rhode Island. _
South Carolina.
South Dakota
Tennessee___
Texas
Utah
Vermont
Virginia—
Washington
West Virginia.
Wisconsin.
Wyoming
Total

Rents and I *
royalties
l

$27,730

59,109,638 |

109. 340
OSf). 874
9! 9. '/00 1,192. 5 i."
739. 20:; 12, 075,909 3 1 , I"'!>
5,751,359
441. 118
2,528,437
021,963
97, 998

2,535,741
11,220,941
112,520,305
10, 606, 329
17,410,099
1,752,786 |
14,612,800 !
11,376,017 i
16, 845, 979
1, 793, 949
2,505,223 I
139,844,070 '
24, 259, 989
27, 988, 942
10,177,969
10, 859, 477
13, 080, 925
4,153, 920
14, 838, 558
47,491,989
53, 202, 286
20,126,837
6, 99], 637
33, 291, 070
4, 244, 060
12, 046, 330
1,175,914
3,061,243
46, 908, 030
1,830,850
178,080,762
12,993, 627
1, 860, 659
65, 591, 493
23, 556, 859
9, 276, 486
85,411,555
6, 833, 388
4, 376, 514
3, 657, 078
12, 759, 188
65, 528, 695
2,527,105
1, 683, 687
12,863,244
14, 744, 747
13,073,943
13,715,509
2,462, 744

$2,417,017
._

nten

122.448
730. 570
57*, 293
|
722, 185
!
!
| 72, 527, 402
_ _ j 9, 0M, <>72
x, f.oo. ;-2i
_j 5, :>30, r,oi !
j 0, 7f- 1.200
_j 0, 5S9, 400
| 4, 132, 4.14
U 7,">1, 190
• <9, 792, 201
30, 440, 1 15
| 0, 971,208
| 1, 043, SS3
11,038, 04S
871, 183
3, 407 192
.,
401, 179
* 2, 489, 771
39, 000, 988
454, 853
j
_ 100,410,858
5, 004, 159
509, 430
28, 059, 892
10,288,084
2. 442, 200
73. 180, 736
4, 550, 100
1, 018, 905
800, 485
4, 243, 402
19, 739, 032
907, 719
1,800,339
_ 7, 327, 181
5, 204, 385
8, 933, 917
_. 11,371,912
_ 1,314,832

1,22.V.)27

902. 97 J
56 1,408
774, 19;.
25, »79, 537 |
1, 30*1, 3.7.1 |
740,300
238, 01.r>
7b0, 0,r>8
l,3!S,43-i
1,001.219
2, 038, 311
10, 107, 935
14, 303, 7.).")
1, 432, 730
104, 3'.H
2, 323. <SN7

125, lr}S |
•

-n

210, 009
18,733,438
13, 167
81,801,801
1,048,005
3, 968
10,016,225
6, 887, 400
188,740
25, 802, 265
960, 728
20,"760"
1, 396, 225
7, 528, 494
310, 381
382, 355
429,101
220, 017
1. 302, 610
2,739,761
4,114

f
^

»ntd
f

$8,421,081

71

j 742,103,997 249,247,583 11,224,928,998 1,738,000,915




7

$121, 240

Dividends

$7, 633,938

3, 039, 806
43, 610
2,357, 862
7,300, 827
6, 244, 617
71, 354
1, 512, 605
120, 527, 509
131, 363, 456
248,136
15,165,046
19, 388, 488
695, 086
32,902, 775
71,500,858
107,446
14,490, 095
6,065, 311
375, 885
15,292,345
19,677,271
205, 242
14, 884, 032
13, 537, 058
143,607
16,038,692
12,518,795
7J,125
1,564,926
6, 342,146
7,471
4, 000, 575
2,020, 687
148,080,443
2, 490, 349 208, 956, 991
502. 658
18,504,481
36,951,648
214, 531
43, 667, 049
25, 825, 577
193, 889
9, 485, 764
12, 029, 913
343, 770
9, 436, 228
21, 387, 652
277, 523
18,006, 980
14, 052, 077
112,483
13,950, 930
16, 482, 323
612,184
37, 763, 077
45, 755, 562
89, 152, 059
1, 981, 927 213,178, 327
69, 387, 495
835. 376
112, 287, 332
406, 066
40, 816,462
41, 988, 141
6, 304, 265
5, 568,196
71,175
67, 395,127
902, 511
3fi, 384, 478
47,809 '
6, 358, 240
4,281,435
111,507
14, 426, 229
10, 662, 122
1,290,997
19,274
884, 816
109,616 I
5, 644, 491
14, 583, 783
1, 362, 752 ' 117,256,024
83,397,810
27,807 i
2, 219, 695
1,773,974
10,511,294
410,477,519
652,727,216
184,046
6,401,810
22, 458, 304
24,146 j
4,993,015
1,779,183
42, 782, 504
1,610,995
170, 617, 297
18, 448, 669
214, 070
12,175,967
13,057,512
238, 420
13,372,802
172,010.037
4,266,472
281, 932, 601
16, 827, 862
268,706
34,978,762
73,129
6, 843, 740
6, 412, 977
36,022 |
6, 013, 096
2, 282, 809
134,688 | 17, 179, 566
8, 793, 394
552,796 ! 36, 961, 501
46, 381, 086
64,898
3, 864,859
5, 062, 323
4, 994, 054
7, 938,979
47,788
13, 603, 678
301,308 I
23, 728, 645
21,141,930
358,270 j 19, 788, 045
490,157
8,178,923
26,048,808
344,989
39,450,118
40, 871, 950
2. 506, 500
1, 874. 954
39, 826

1 Other than capital net gain from sale of assets held for more than two years.
2 Alaska included in Washington.

10503°—25f

Interest on
Government obligations not
wholly exempt from
tax

33,988, 634 2, 664, 219, 081

92

STATISTICS OF INCOME

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

the United States—Continued

States and Territories
Alabama.
1

Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky.
Louisiana
Maine
Maryland
Massachusetts
M ichigan
Minnesota
Mississippi
Missouri
Montana.
Nebraska
Nevada
N e w Hampshire
N e w Jersey
N e w Mexico
N e w York
N o r t h Carolina
North Dakota.
Ohio
Oklahoma
Oregon
Pennsylvania
R h o d e Island
South Carolina.
South D a k o t a
Tennessee
Texas
Utah
Vermont
Virginia
Washington.
. ._ _
West V i r g i n i a . .
Wisconsin
Wyoming
Total

Fiduciary

$409,944
69,
427,
8,422,
3.011,
5, 794,
504,
4, 047,
If 424,
1,155,
C45,
222,
15,2S2,
732,
905,
843,
1,021,
640,
1, 259,
7,818,
25,416,
3, 809,
2, 332,
227
4, 489,'
217,
341,
37,
1,120,
13, 569,
95,
89, 937,
608,
3:

8, 575,
517,
619,
40, 357,
3, 090,
355,
64,
745,
3, 033,
134,
510,
1, 564,
685,
776,
1,916,
105,
257,927,864

'Alaska included in Washington.




Total income

General
deductions

Contributions

Net income

$142,982,589

$13,252,165

$2,821,951

$126,908,473

55, 558,433
113, 948, 275
1, 580,612,816
216, 507,950
460,320, 376
68,404, 316
263,488, 004
160,191, 060
233,053,605
41,346, 097
58, 538, 036
2, 269, 764, 625
480, 925, 227
420,107, 557
252,889, 468
231,105, 889
236, 276,447
145, 449,695
438, 946, 534
1, 439, 602, 738
936,000, 386
404, 510, 993
96,258, 044
609, 600,987
211,337,008
26,389, 748
94,469, 765
1,191, 681, 553
33,812, 649
4,849, 538,913
208, 788,192
51, 556, 065
1, 298, 914, 444
267, 574, 823
181, 568, 648
2, 299, 008, 477
194,103, 479
85, 526, 608
59, 935, 613
220,489, 364
661,362, 964
76,730, 094
59, 773, 712
242,410, 355
333,616,205
230, 921, 090
480, 452,147
57,267,455

6,728, 676
16,133,150
207,437,807
29,046, 652
50,727,418
13,400,919
28,250, 618
25, 718, 651
28, 725,762
3, 707,888
6,874,425
308, 753, 288
46, 967, 583
54,040, 797
37, 757, 284
28, 707,310
29, 684, 934
13,619,235
45,146, 645
178,455,647
124,961,469
48, 089, 378
17,171, 381
72, 288, 739
13, 631, 423
30,121, 994
3,886,218
7, 591,858
139,896,218
4,490, 540
638, 366, 502
30, 313, 956
7,132, 069
135, 014, 898
46, 609, 547
18, 545, 313
245, 713, 525
18, 940, 565
10, 298, 005
10,139, 871
25,164, 811
105, 414, 054
7, 990,826
6, 989, 013
28, 907, 007
29,809,846
30, 292, 497
73, 524, 951
8, 044, 327

370,019
2,189, 447
15,650,488
2,888,891
7,872,815
1,022, 329
3, 908, 647
2,425, 389
4,895, 312
515, 513
496,818
33,373,886
7, 591,826
6, 503,938
4,070,200
4, 349, 687
2, 926. 907
1,973, 019
6,969,654
23,253, 614
14, 626, 971
7, 680, 990
2,104, 920
10,924, 590
753, 562
3, 245,821
106, 070
1,300,849
19,522,960
339, 295
100, 583, 422
6, 544, 977
656, 907
24, 964, 832
3, 409, 672
1, 797,103
47, 724, 932
3, 753, 245
2, 472, 833
846,191
4,600, 616
10, 047, 334
994, 615
1,131, 332
6,226, 006
3, 283, 017
3,851, 234
5,257,138
396,385

48, 459, 738
95,625,678
1,357, 524, 521
184, 572, 407
401, 720,143
53,981,068
231,328,739
132,047,020
199,432, 531
37,122,696
51,166, 793
1,927,637,451
426. 365, 818
359, 562, 822
211,061,984
200, 048,892
203, 664,606
129,857,441
386,830, 235
1,237,893,477
796,411, 946
348,740,625
76,981, 743
526, 387,658
83, 903,851
177, 969,193
22, 397,460
85, 577, 058
1,032, 262, 375

24,871,908,354

3,110,477, 655

4,110, 588, 989
171, 929, 259
43, 767, 089
1,138,934,714
217, 555, 604
161, 226, 232
2, 005, 570, 020
171, 409, 669
72, 755, 770
48, 949, 551
190, 723, 937
545, 901, 576
67, 744, 653
51, 653,367
207, 277, 342
300, 523,342
196, 777,359
401, 670,058

425, 218,169 | 21,336, 212, 530

STATISTICS OF INCOME

93

TABLE 7.—Personal returns—Distribution of ifxome, by sources and by income
classes, for (he United States
[Ineonm returned for the calendar yoar ended Hoc. 31, 1922]
Number of |
returns

Income class
Under $1,000 K. _ _ _
Under $1,000
$1,000 to $2,01)0
$1,000 to $2.00-)
$2,000 to $3,00w
$2,000 to $3,000 .
$3,000 to $4,000'
.
$3,000 to $4,00')
$4,000 to $5,000 '
$4,000 to K>, 000
$5,000 to $6,00?
$5,000 to $0.(>'M
......
$6,000 to $7,00*.
$7,000 to $8,0'!U
..
..
$8,000 to $9,000
$9,000 to $10,00','
$ 10,000 to $] 1,0« M)
$11,000 to $12,00'• ... . .
$12,000 to $1:5,00')
$13,000 to $ 1 M K W .. . _
$14,000 to $l.\00'<
$15,000 to $20.0')-'

.

J
j

.
......
. . -.
..

.

$20,000to $2",?.J.

$25,000 to $30, W
$30,000 to $40,U0:i
$40,000 to $50.00" . ..
$50,000 to $00,00°
$60,000 to $70,00i>
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $ J 00,000
$100,000 to $ISP.OOI

$150,000 to $200.0(J«. ...
$200,000 to $250,00' •
$250,000 to $300,0i)('
$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 $5,000,0C0
$5,000,000 a n d over

Total
1

Nontaxable.

.

388, 780
15.21)6
881,070 j
1, 590, 111 !
1,567,057 i
562,241 |
230, 461
554, 806
32, 259
372,580 j
8,005 I
146, 184
94,079 i
63,804 "
44, 746
34, 555
25,931
21,354
16, 730
14, 337
11,926
39, 605
21, 446

13, 225
14, 283
7,970
4,700
3, 030
1, 944
1,401
925
2,171
763
350
210
205
104
122
39
37
11
10

$278, 416,979
2, 432,138
1, 080, 807, 605
2,124,061,596
3,116,809,030
1,108.748,107
522, 267, 715
1,379, 645, 339
63, 664, 252
1,083,686,168
12,106,724
47!, 085,889
329, 485, 933
240, 345, 445
180.291,928
141,842,978
124,066,800
109, 019, 384
90, 857,103
81,933, 267
72, 715, 659
262, 027, 799
170, 517, 581
120, 217, 533
153,009,381
96,455, 302
62, 899, 502
44, 002, 002
31, 626, 422
26, 125, 740
17, 778, 781
45,572, 191
16,166, 7v>8
9, 273, 032
5,857,995
6,427, 681
2, 203, 299
3, 5Sn, 702
894, 542
2,298, 724
1,957, 654
333, 321
104,211

Business
$137, 637, 221
1, 820,127
226, 609,136
77, 195, 206
427,173,000
139, 734, 605
134,236.803
321,406,690
19.135,531
342, 292, 919
2, 691, 295
165,413,748
124,417,502
86, 464, 773
66, 265, 538
48,970, 898
41,114,126
36, 445,120
29,978, 204
26, 627, 656
22, 311, 619
87, 020,143
55, 703, 775
38,516,710
49, 531, 464
35, 282, 846
20, 430,125
12,919,754
10,262.428
9, 878, 007
6, 686, 730
14, 724, 503
6, 975, 633
2, 796, 377
1,923,795
2, 844, 661
1,231,673
1, 564, 019
966, 634
2, 3981 846
81,301

.Partnerships

$25, 628,074
493, 552
33,413,162
50,611,980
105,103, 518
46,967, 772
29, 380,123
98,734,675
5,947, 233
112,664,202
1, 547, 988
67, 452, 763
57, 774. 263
46, 975.423
39, 965,693
33,460,889
30, 358, 985
27, 428, 228
22, 986,464

21, 714, 332
20,296, 762
83,920,137
59, 362, 588
47,476,445
67,626,810
48, 499,128
37,228, 998
29, 020, 957
22,324, 072
16,957,511
14,110,914
43, 671, 026
22, 356,337
12,311,107
9,635,895
9,971, 653
7,812, 215
7,228, 983
1, 509,120
7,197, 370

276,956 !

6,787,481
Specific exemptions exceed net income.




Wages and
salaries

13,693,992,791

.9, 771,144

1, 427,127, 347

94

STATISTICS OF INCOME

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

Income class

U n d e r $1,000 2
U n d e r $1,000
$1,000 to $2,000 2
$1,000 to $2,000
$2,000 to $3,000 2
$2,000 to $3,000
$3,000 to $4,000 2
$3,000 to $4,000
$4,000 to $5,000 2
$4,000 to $5,000
$5,000 to $8,000 2 .
$5,000 to $ 6 , 0 0 0 . . . .
$6,000 to $ 7 , 0 0 0 . . .
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000..
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000

Capital
Profits
net
from sales from gain
sales
of real
of assets
estate,
held for
stocks,
than
bonds, etc. l moreyears
two
$31,080,292
565, 997
18,820, 158
10, 340, 765
35, 233, 413
27, 975, 762
16, 655, 825
45, 080, 856
4, 743, 539
60, 813, 749
1, 435, 936
38, 959, 738
34,101, 586
28,334, 020
24,316,319
22, 780,156
18, 454, 588

17, 000, 642
15, 081, 902
14, 690, 44(5
12, 713, 374
52, 222, 359
$20,000 to $25,000
38, 525, 087
28, 862, 047
$25,000 to $30,000
$30,000 to $40,000.
39, 980, 428 $6, 705.157
$40,000 to $50,000
. _ 22, 196, 279
.
9, 819, 275
14, 297, 877 . 13,052,501
$50,000 to $60,000
10, 581, 162 11,521,216
$60,000 to $70,000
9,111,743
7, 302, 594
$70,000 to $80,000
8, 507, 307
$80,000 to $90,000
5, 373, 208
9,179, 478
$90,000 to $100,000.
4, 815, 397
$100,000 to $150,000
12,271,363 25, 465, 138
$150,000 to $200,000.
7, 912, 492 16, 572, 881
$200,000 to $250,000._
3, 145, 326 14, 152, 781
$250,000 to $300,000
3, 371, 828 11,551,693
$300,000 to $400,000
3, 070, 040 14, 586, 433
$400,000 to $500,000,
1,493,861 10, 266, 090
$500,000 to $750,000
2, 412, 275 21, 160,828
$750,000 to $1,000,000.
831, 717 12, 802, 092
$1,000 000 to $1,500,000-___
948, 452 15, 980, 776
$1,500,000 to $2,000,000
5, 707,171
308, 999
$2,000,000 to $3,000,000
2,965,084 13,696, 642
$3,000,000 to $4,000.000
5,845, 672
449
$4,000,000 to $5,000,000.
610 | 13,562,709
$5,000,000 a n d over

Total

Rents and
royalties

$81,466,505
2, 339, 636
91, 052, 646
61,394,315
157, 538, 064
86, 955, 417
38, 393, 322
105, 747, 216
9, 842, 681
108, 009, 706
1, 976, 815
57, 843, 567
44, 615, 703
36, 025,124
27,887, 345
24, 601, 287
19,675,264
17, 504, 248
14, 506, 028
13,165,388
11, 768, 220
45, 667, 444
29, 466,180
20, 685, 554
26, 837, 099
18,783,112
12, 771,160
8, 941, 771
6, 500, 666
4,843, 097
3,454, 832
12, 999, 315
4,833,916
4, 283, 799
1, 275, 474
1, 702,138
1,438,904
2,484, 682
548, 253
116.461
2, 704, 385
2,092,823
52,918
136, 518

Interest on
GovernInterest and ment obliinvestment gations not
wholly exincome
empt from
tax
$84, 885, 900
3,969,123
85, 698, 287
98, 290, 375
160,486,539
111, 561, 627
50, 586, 500
147, 592,001
18,359, 006
126, 236, 327
5, 851,150
71, 666, 766
60, 573, 717
50, 022, 424
40,172, 397
36, 437,144
29, 961, 001
26, 989, 426
23, 356,174

21, 950, 751
19,449, 734
81, 339, 887
57,833, 549
43,676,826
60, 306, 015
42, 636, 689
30, 335, 524
22, 644, 044
16,940, 661
13,490,061
10, 753, 754
29, 313, 319
14, 876, 548
7, 558, 722
5, 625, 457
6,002,846
3,332,903
7,436, 381
3,132, 515
2, 512,460
782,297
902, 060
1,242, 737
1,829,311

742,103, 997 J249, 247, 583 jl, 224, 928, 998 1, 738, 600,915

i Other than capital net gain from sale of assets held for more than two years.
1
Nontaxable. Specific exemptions exceed net income.




income

Dividends

$1, 534, 962 $101, 384, 585
51,319
1, 568, 270
143,819
45,841, 741
71, 320
13,935, 533
148, 423
75,154, 098
123, 340
25, 515, 562
242, 315
69, 266, 677
184, 089
45, 057,118
54,922,817
185, 381
58,073, 731
341, 562
34,475,093
279, 768
1, 095, 444 55, 544, 578
1, 556, 049 76, 049, 091
65, 757, 398
1,392, 878
1, 292, 225 62, 711, 317
1, 204, 508 61, 779,158
54,426, 850
925, 616
49,994, 931
882,172
742, 022
46, 583, 692
665, 520
45, 099, 297
705, 856
41, 001, 864
2,941,828 181,688,179
2, 232, 358 143,956, 658
1,679, 818 119,455,061
2, 581,960 181,441,931
1, 942,105 139, 047,061
1, 424, 018 104, 778, 064
84,457, 806
763, 502
730, 416
67,264,254
675,647
53,483, 331
655, 528
42,061,824
1,252,413
126,176,151
633, 882
68, 546,172
362, 537
37,027, 022
272, 558
28,422, 775
410, 095
39, 515,220
377, 649
24, 793, 634
328, 679
42,469,082
16, 505,675
59, 673
657,488
16,382,448
10, 780,851
673
9, 298, 793
2,076
12, 574,849
99,147
135, £

29,948,839

33,988, 634 2, 664, 219, 081

95

STATISTICS OF INCOME

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

Income class
Under $ l , 0 0 0 i . . .
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 $4,0001.
$3,000 to $4,000
$4,000 to $5,000 i
$4 000 to $5 000
$5,000 to $6,000 i
$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 $? 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

_.

_

__

Total income

Contributions

$498, 292,973
5, 098, 203
215,892, 780
121,401, 397
295, 824,827
131,809,194
85,839, 698
192,492,149
35, 437, 277
205,381 851
16,703, 359
122, 666,461
107,648, 291
67, 596,832
62, 295, 010
42,813, 398
47,138, 857
40,230,044
35, 707, 053
32,984,708
28, 201,036
114,129, 468
81,423,921
61,301,163
98, 547,098
61, 603, 616
42,405,284
28,723,160
26,417,470
21,479, 701
21, 857,154
50, 394,770
27, 275, 205
14, 395,870
10,141,231
13,396,427
6,719, 605
13, 095, 806
4,169,189
5,339, 244
2 712 112
4,356,982
1, 083, 930

$11,783,419
316, 711
17,947,078
43, 249, 950
37,730,841
23, 224, 548
11,133,734
34,429, 647
2, 601, 295
30, 937, 489
1, 229,175
16, 232,454
22,486, 092
10,157, 616
8, 299, 592
7,129,180
6,032, 329
5,341, 570
4, 648, 983
4, 362, 323
3, 822, 981
15, 715,494
11, 510, 570
8, 677, 578
13, 096, 002
9, 648, 400
7,214,941
5,807,818
4,874, 259
3, 825,958
3, 230,979
11,351,919
5, 609,186
2,864, 668
2,955, 208
2,801,501
2, 028, 744
4,429, 667
1,315,941
1,904, 011
1,051 409
248, 366
1, 333, 793

Net income

340.134
65, 783

$749, 357, 468
13, 698, 221
1,586,739, 422
2,442,322, 705
4,083, 378,499
1, 558, 708, 379
863,396, 209
2,152, 070, 445
179, 002, 456
1 904 341 839
61, 240,493
938, 434, 679
737,782,963
562,635,961
449, 471, 704
377, 593, 362
324. 870, 795
260,748,319
249, 017, 780
230, 638, 583
204,815,019
815,873,595
571,157, 026
431, 276, 111
603, 386, 090
426,485, 588
306,182, 224
231,702, 369
176,483, 087
144,000.497
112, 692,401
321,950, 242
164, 588, 764
95,042,722
70,424, 263
86, 299, 022
55, 319, 330
91,993, 567
38, 687, 714
50, 264, 469
22 323 334
29, 630, 933
19, 985, 766
45, 890, 939

8, 053,851

624,750

37,212,338

257, 927, 864

24,871, 90S, 354

3,110, 477, 655

425,218,169

21,336, 212,530

$7, 322,950
458, 059
4, 352,868
6,421,615
5, 732,414
11,126,187
2, 366, 929
8, 532, 461
2, 202, 016
12 223 475
875,724
9, 372,186
9, 209,119
7, 318, 476
6,571.942
6, 516, 344
5, 887, 565
5, 478,168
4,926,191
4, 791. 926
3, 851, 931
19, 045. 839
13, 559, 250
10,706,117
15, 365,845
11,823, 791
8,964,455
6,850,155
4, 419,831
4,666. 588
3,195,160
10,503,823
5, 684,105
4,131,419
2, 486, 793
1,768,255
2, 279.102
3, 322, 936
1, 437,493
1,771,444

* Nontaxable. Specific exemptions exceed net income.




General
deductions

$239, 281,076
8,283,307
1,352,899,564
2, 277, 671,358
3,749,822,831
1,403, 674,637
766,422,777
1,925,148,649
140,963,884
1,668 022 499
43,307,959
799,535,764
607, 648,580
484,881, 513
378,880,102
327, 650, 784
271, 699,609
245,176,705
208, 661,744
193,291,552
172,791, 002
686, 028,633
478,222, 535
361,297,370
491,742,990
355, 233, 572
256,561,999
197,171,391
145,191,358
118, 694,838
87, 604, 268
260,203,553
131,704,373
77,782,184
57,327,824
70,101,094
46,570,981
74,468,094
33, 202,584
43,021,214
18, 559,813
25, 025, 585
17,568, 043

TABLE 8.—(Corporation return*—Distribution, by State* for the United States
f Income returned for the calendar year ended Dec. 31, 1922}
Corporations reporting no net income

Corporations reporting net income
States and Territories

Total
number
of cor- Number i Per cent
pora- report- j report- Gross income
ing net j ing net
tions
income ; income

Alabama
,
Alaska
,
Arizona
!
Arkansas
!
California
;
Colorado
|
Connecticut
j
Delaware
...;
District of Columbia |
Florida
._. j
(Georgia
.. i
Hawaii
j
Idaho
|
Illinois
j
Indiana
j
Iowa
j
Kansas
'<
Kentucky
i
Louisiana
i
Maine
. . _.]
Maryland
|
Massachusetts
i
Michigan
.. !
Minnesota.
Mississippi
Missouri
!
Montana
j
Nebraska
[
Nevada
j
New Hainpshire
i
New Jersey
j
New Mexico
|
New York
North Carolina
:
North Dakota.,
'
Ohio
Oklahoma
Oregon.
j
Pennsy 1 vania
I
Rhode Island
..|
South Carolina
i
South Dakota
|
Tennessee
j
Texas
]
Ctah
Vermont
Virginia
Washington
West Virginia.
Wisconsin
Wyoming

3. 335 !
107 !

2,'l'\: I

10, 051
o. S5.i

1,002
1,-tOt,
3, ss.i
4. 74i
ti04
1. H71'
24, 1S-1

4. M5'>

.i, 11'.)
4, 9*7
4! 599
15, 807
10, 20!1, 07*
11, I.O
'J
3. 922
5. 102
1.20*
1,074
11,702
941

01.802
5,714
2,848 !
21.390 '
5. 750
r»; 134
21, 354
2, 237
4. 00h
2, SI 3
4.000

4*0

1..327
s, 742
2, 720
2.94;
1SJ
*22
2. U4i*
2. 71 .">

3.1 i
7;J4
14. 3h0
(I. 2 1 !
;>. 34: i

3, II.".
a. ai.i
2. 5X0
1, 8.1.1
2, ,V20
S, 922
(,..-.71
:>. 547
1. 170
.s. 44.",
1,43:.
2. 933
329
OS!)
0, X92
450
3.1. 504

1,030
5. (MS
y. *02
4, s j s
12, 590
1.00L

3. 480
1, 529
12, 495
2, 701
2, 399
1 •>. 250
1. 250
2. 027
1. 525
3. 005
5. 497
1,349
0X2
3. 20S
4.327
2. 902
7, 127
710

Grand
total.
United States 382. s*3

212.535

a! an

02. M
50. 47
30. s o
r.2.40
52. 50
39. 0*
50. 3 *
18. 00
50. 07
52. 74

•
i
•
!
'
'
.

.is. 11
a* 1 2!

S3 73. '»7H. *S0
5 . 3 3 2 , iv. i

227. 57.1. 3i 4 ,
3, 003, 4!•';*'. 02!
004. ()1 7. 735 l
i.097, }y4, 7iS .'
253. 02S. 589 j
21111.041, 03«f •
507.320, ls-3 1
022. ISO, 434 i
115.024, (.9(. j

Deduct iom

XU\, 495, (/.)!'
5. 098, 07 !
57. 021. 250
201). 133,02?;
3, WOO, 450. UU
008. 1X2, 055
1.002. !97, 149
230,31 1,918
20'), 251.300 j
2*2, 81 2, 398 1
505.811. 79* j
100, 405, 028 j
75,820. 212
7. 831. SOU. 920

*2i), 1*4, 794
2o4, 107
li, ^SX,
18.439.
303,04s,
51, 835,
1M, 21)7,
22,710,

409
t'Sb
JJO
080
50!)
071

j
i
j
i
I
!

2 ll 51 3, 785
5',. 7/"t. 03(.
: 5. 159, 00*
'i, 3 4 7. 527
070. 77 8, 004
122, !(:3. 9 3 *
I'.J, 000, 14 4
121. !40. M)7
•i'.i. 058,

*, 50M. 507. 1)21 ;
()'2. !».
1,394, jiy, iy.1 1
00 45
X33, 1 SI. WM
882.251, 143 \
02. ?•.">
*4-i, *IO7. 87.1
W., 05 4, 082 !
04. 7i; •
741,590,714 !
11. 73 i
012, 3(il. 252
(.(,1,010, 505 •
4*». 253
57. 02 i
433,031.50! ,
392, SCI, 3i»7
'•0, 170. 1'.14
821,053, 430 i
»>">. 7-0;;, ShO
5.328.314,075 ' 4.1)13. 0*3. ;
•; 1, 230, 727
3,091.035,274 , 2.013. Mil'.
: 17 225, 520
;
s.; sxi.83.1
54. 0 2 i
1. 700, OO.O, 708 :
170. 232. 3M* '
»>J 73 i
20'.*, l) 53
:»\i . 1 ;
2. () ( >l,0J7, 123 !
30 59
124. (5.10, S40 I
\\ 009, 415
521.530,034 j
.17. 49
2h 100, 14i
23l530,'09i •
25, 200, 095 1
1. 72 i. 404
132. 300. 775
04.' 15 '
143, 143,900 i
10. 783, 1o!
5*. 00 1 3,058, 102,310 i 2. 822, 900, 837 :
235. 20i. 473
47. *2
50.5)5. 450 '
r,A, 109. 920
3. 405. 530
54. 74 18, 557, 282. SOW ! 10, M).l. 09! 1)41
. 712. 11)0. 808
940.895. 173 I
01.01
:>y. l()9. 237
1 i MiHi. 417 I
53. 08
Hi). 244, 03S '
4.718, 221
58. 42
1,978,119,205 ! 4.558.9 44,449 \
U O , 174, 750
40. y7 ;
520,170,257
480.713.713
39, 450. 544
40. 73 '
27. 892, 453
407, 527. 840 ;
379.035.387 I
57. 39
0*3. 097. 493
7.504,812,851 ' '•..821. !1.1, 3os '
r 1.013. 177
,
.~u). S.S
017. 533. 20'J
n.):\ 920, 092
29, 325. 430
354 *02, 104 ,
321. 530. 734
.10. 00
100.889.097 '
102. 329. 391
54. 21
i. 5.,9. 700
70i. (.8 4. 587 i
M 25
7 03.900, 122
57, 724. 405
57. 31 , 1, 782. 84 I. 37N i l.oXs. 7M.989
1)4. 059. 3*y
H. 22
205,951,204 I
If). 528. 9U0
IVI. 42(i. 304
o.l s:1.
115,040. 7S?s '
9. 245. 945
57 «
M
s3, 01 4. 730
73K27?! 019
>l'J.28T.a41..' !
11 14
1 9 . 8 0 1 . 574
73*. 020, oay
7 9 \ \sn), 0i:'> I
01. 10
71. 707, 773
51)9, 224, 24 4 ;
527.450, 471
50 ,1s
i 2 9 , 8 7 * . 747
1. 5*3. 975. 52N ! 1. 154 090,781
12. 75
1. 951). 11*
52. 324. 090 ,
17,304,972
5.151

SO. 331. 071). 917 ', 7.'.. 307. SOS. 774

Dividends

Prior year '
loss deduc- j
tion from j
net income j
for net tax- !|
able income

(i. 1)03, *l 1. ! 13

! War profit*
i and excess
! profits

^3, S3.\ 404 , T"2. X00, 001
13, 010
ti3, 425 ;
37*. 415 ;
3S2. 4.*5 j
1,922. 157 I
1. 110. 4!0 j
'/. -*s\ NS4 I A:.. 3 O N 44 a i
.'), .)08, 928 i
x. 010, 382 i
7. W72. SOJ i J0.4.V.I. 455
2.25!), ,"78
I. O'J-1. 22J ,
.1 179, 410
1,337. 981 i
2, 598, S80
1, 27?%, 785 i
'.. !)04. ifcsf>
<, 7o2. 35 7 '
1.750, 200 i
795, 77S ,
4.11), Tii ;4 i
1,352. 102 I
75, 1 4v). 05C I
5i,558, 00(> |
0, 477, 09S j
i'.T'u, :ij \
4, 401, 751- !
2, 155. 540 | 11,4 i 5 , 1 s i ' :
7, 350. i y ; I
i, 007, ,i«M i
, IT'S, 351 •
2, 790, 39 7
1,514, 227 ,

27,217.973 !
42, ))'^7. \f, *;
9. 5«(,. 2 M .
2. 103. •>j.
459,
1.914,
132.
847.
11. 002,
:>44,
I I I . 109.
4. 250.
340.
.11. 972.
4. 842,
1. 7(?3,
41. U S .
2. 090,
3. 271.
302,

1.-HO,
7, 28*.
17.017.
is. XX 7.

31.-; :
C,: 7 '
579 i
0l(» .
7.1* i

!. 12'1. 012 |
22. ().)'"».

f)34
102
947
7! 2
729
7-)3
09S
8150
997
322
930
2S0
(i90
33f.

5.321.
".. 332.
3. 202,
705.
I. 135,
5.701. 31.1
5. 507, 021
II. 250. 020
349.
50i. 7s(). 2X7

10. 050.
1.473.
1)45.
1). 503.
0. 18S.
7. 800.
14,034,
403.

001
!,';<;
419
95*
882

775.3JO.154

171,342

8,81*
3. 807

xsi,

2. 042, 04*
150, 01 I
1. 121, 984
20, 890, 400
328. 121
! 99, 0*3, ; 0 (3
11,41'.), 34 (
32s), 400
43, 909, S75
3,913. 340
3. 012. 1J.1
7*. 340. 01 y
5;H
2! 955. 984
312. 390
0.091. 110

*32, 751!
20, 1 It!
1.1. 990
2fi, 598
150,827
38, OJ'.I
73, 3X9
19, 10.1
17. 45 J
19 050
239, 080
7*2
3. )*7
734, X30
31... 123
37, 20.*
U), 815
1(). D40
901
2J.I, 047
00. 093
79.1. 997
1. 183. 727
104, 033

;

Toi.al 1M\

1-2, S32, 7d0
ay, 120
3!)4, 4 I i
1,949, u55 '
3.1. 405. 270
5, 54<i, 947 ,
10,532. 844 '
2, 27*. 883
3. 1%, 897
2, 018, 530
•"., 2u4. OUt,
1, 750. *,'82
402. 751
75, 8HI. -}*!,
! {. 77,'A. 124

K 7«^. 55(i •
II. 415, 997
7,370, 137 .
1. 755. 3()l»
7, 'i^.\ 37(j .
17,813, 570
50,070. 7*i> •
11,097. 31)1 ,
1. 13' ; . 723 :
23. 127. 247
*'.»(). < : 7 *
• J . ' H . I , lH 5

1.10, 01 1

17,011
200, 2l.-'O
1,01)
' " S . J17
<

,
I
'

I
|
|
!

l. 1 3 \ yyi .
27, :50, 0\i{; •
\)2\K 732

200,002. 15(i
! 1.405. \ 57
33N, 3(>"
731. 73."
44. 701. (.10
10.913
3. 924. 253
17. 252
3. 029, 307
7*, 950, 043
7. 303. 249
i, O K HM ,
»>\ 211
a 13. 282 !
171,05)
0. 2 0 \ 7<;: :
10.400. 22.) '
4 i i a.;*
1. 173. 935 i
105
972. 21f. i
20. ,r)>,.'t
9.534. 323 :<0. 722
f> lt'.l. l.'»7
0. 097
7. S7i. *2- ,
H. 204. *7> •
405, 724 I

*. l'!0. 1 I i

Percent i
of total I
tax
!

0 30
0!
0.) •

1 52
71 '
1 31
il
31
79
00
!l. OS
!. 75
01
! *4

94
70

Stock

M>, 107. 002
10*, 0.00
2. 75!». y*3
141! ysy!
2 5. 715.
1-3.707,
y, 9X2,
12,0 49.
S. SI9.
21.050.
10, 4 ?),".,
4,07.1.
255. IMS,

420
913
072 I
900 !
070 :
857
274 !
334 :
M>y !
457 i

2A, 240, 722 •
20. 725, I'Au i

h'.2.\i .,03 .
i !, 7*2. <V 1 !

0. 10

<;. a y
1.42
. 1t
2 95
! !
3-1
02
. 14
3 10
01
25 SJ
.01
l 70
. .'.0
40
10 07

04
SO
1.34
. bl
. 12
1. 22

! or>

17*. 31 !.
130. >*1.
40. v v \
i.yjy.

403
Oih
307
77:

' -T 274] 'uV,
I 5. 7 17, ~-01
701 211!
5 . 2 7 1 . ][>:>
siUUi'.Mi,
1. 084. a 19
a-'.'.l'iO. '<7»!
!. 13 4. .*.i.
210.(503.044
14. ()••.()! 231
3*3,730. 12f,

2.). 929. 0M*
y, 901.92*
2, 104,311
22,0S0, 13".
10. 753 H.I
<\ 192, 501
1,2X0. OS!J
34. kS5. Uu
30.70!). li'«»
'!d.iiM. 031
4 4. 030. .77:.
2, 229. 034

->. 1S2, St'ii) (.»*l

\
'
I
I

I

•>3. 820, 072
90. 000
372, 004 ',
!.!?13. 3 0 ! !
1XX, 513, 03')
:O.S7*, (M.I
40, 492. 7-4!
i O,73J, 1*00
' . 2 1 9 . '1/ I
! .1.222. 4OS ,
!0.0'. 10, H i
i,-\ 391. ;,{)2 •
3 ( ) \ 400 :
111, 17s 1.19 •
13, OH. 532
12. 137. x-,'7 •
i 1, (05. JS{ •
.'!. 20';, ;:-."•
10.907. 4!)?. !
l , 8 0 y . D07 '
; 5 . 703. !/45 I
12*. H 3 , Jill •
I .If5. '' 12, MO
31, 401, 983
'(.3i.54_;
07.002.001

;
i

Per cent
reporting no Gross income
net in-

! Number
-! repor!! ing no
| net in-

l'iL.»M

come

•S*v,). 503. 1 15
2, 100^37*
4 2 . 0 0 0 . S43 !
•'•*. f> S2, 0 4 " ]
737,03*;. n s * :
17-. .'.70, 90H J

••' 135 i
' 2*0 !

.sac !
'.. 030 1
'M3 I

. h* I
', * 2 4 1

42.
ti
(.0
K)

:•-:;::;

!
!
.
.

24

>!l*45 :

-,> j
5 745 1

.{,'; 27
Ml 4;»

Deductions

Deilcil
Cash

2. 4 8 , •

'.A. I I

'in. (.so

',7, |."7, 779 i
532. 3 !2. \>\>2 '
i.'i. ,~i:.

57!' i

3^.1 !
4,.s7O ;

,1^ s.l
H H.

J! ( i I
29,35^ |

52 1* '
l
~ ..'•'•

1 7 , 3 3 3 , MM' j
! . ' U 4 , 7.~.r: ,'t,.; ,

20. 722. ><3s
5. r>0, 727, ('!'«';

220 17.
82". ''32 ,
2 8 ° , Ssx.
093. \UYA
830. l'5s

i! 3 •'.' j
x. x w . l i
3.049 I
2. 73"> I
<f. t)<)8 |

I', ,>2
11.7A,
53 0 3
53 2T
12 01

40. W.
1. I'.M.«.)«.,!).
235. OS7.
KiO, 2W1.
1. 02*s. 09.1.

11,' I 12.' •.'!'•
1. hUl, 052. Mf
2^2. 0 9 1 . '.Oh
1x0. ti23, . 7 !
1, *().•!. ()!»(!. *:77

*9'.i
X02 .
475
287
J77

.O9J
. 702
351

_".).
39.
14.
t-5.

J7 2 !
i22 ;
130 :
220
'2X9

. 4(,!»
95!

978.
4f»5.
r'.'fi.
129.
731.

. , 9 1 5 . 17 '

»."• 7'.'
.'.'Ol

H S , ()22. !}."7

U. "3d, 1 !3 \
!N2. .131. ,ssj ,

.".'», H !O,'.«•!
..32. \7*\U)(<

t

10. «7J».'.!()'» j

170, f * ! s i

5!»y, 374. ()-.j
90, '.*i\i, 200
.51.891. K31!
308. 0 ^ 3 . 30(i
<M. 3C.S. t,"3
207. 3s2. 04.
US. (>*J. I'M

_-0 5X\ X31. 5:>7

4. l>'7, 2 3 0 ,

5. 4. 0, 222 !
U>,010,443
2 1 , ( > O . •'.<(; •
! 1, 10X, 3^0 ;
1S, ()s.l, 0.1S '
U. 7 *'A. 533
1 1. 175, 5(J7
2".. '.30, * 3 *
1 "i. («'!», 105 '
7<>,32O, 2 i 7 •
178, -15'
3. 'I'M). 7J», 1
51-. 1.1 i. 9 1 !
12! 0f"<! 951 '
3 rlfifi, :.?:•
(..404. * J ! )

On net income earned from July 1, lt>21, to Deceml>er 31, 11*21, re]>orled




ol year returns of corporations whose accounting period terminated after December 31, 1921, but prior to July 1, 1922.

117, r.2J
2!s9.l". S4I :
2. I s 3 , 707 I
. 7 3 0 , !',4 !
1, 27*. 30* :
, 123. (,33 '
951. 28! .
1
, 0*4. 420 J
, 5 4 7 . 11.1 I
10.^
1. I'.u! 72(> I
232 2D* !
400. 2 2 . j

! 2 vi x.l":
1,21X, 7 1 !
2!-';J. 145
, 05!I 3K>
3!>3. 3ri.
I.S.I (li)'
("2X. l.Si;
.020,(».)i:
"..0*9, U)7
'.. 013, 30-1
. i(>X. 07:.
270,4!-;
041,900
2 40.72.;
, <-U2, 5 s ]

27,338.704!

17,001. MII ! 1 .1,310! a.K. J
jy7.3*0
20,327^-75 ' 1.022. S-!> I
500.715
173, y41. !54
Jy, 143, 013 ,
' . 350. US2
.051, 500
-5.541, 2(!0
3. oil, 3C3 i
'; 5is, H)." , !. 1x7, 7re. j iy'.*, 2*7
,.
3, 703, XX J !
2!)S, 157 j
0, 121
12, 710, Jls !
H83. 955 |
393. 32; >
7 I, 124. 313 , !». I'jf.. 57-» | . *37. 07 4
88,820
,070.257
a! 020! <»:; 1
1
in 7 , xic I
073, S27
2.1. (»oo. y!v^
M. 141. 777
3. iyo. 771 ! . 903, 07u
1. le.l, 20'»
13. SI!1-. I'.U
!' 7yy. 1 ! ! 5 X72. ! JO ' , r^.K '\.M
.,
•
0.000.804
XX, i.V)
is*. 53s i

2*'. 782 OU) l»5:; j 2,193.770,35';

i
1

! 7s4 719 I
(.12.347

h.Jl i, ()42
12, 9! 7. 0(M,
17, ')()!), 9iM

). 300,327

4 4. .1*3. *.)O

.'.2a!«il9. 71 1 1
s i 5 47,7*2 ]
1"., 2 0 * 7()?. I
343. 02*;, 382 i
2*2.920.5)10'
!93. ..35, S7)S '

21.337.900

,900,42',!
i.OSA.UO
. 17(), 3*-.
, 705. 127
120.010
iOS, JO!
'59, 25 '.
35, 00!)
320. .US

•i'.3*S, S50 I
73. 743 I
.Hi !>7O. 127 • 52. >0!'. Of,0 I 1. y.ji!s-.>i
9. 780, < . ,
•{>
01-K OV'* ! 232 02>
u 5"2, W2
201. 7*7- j
r,t, .1x2

i

12 ''W
• >5 7s
3117
M. 0'..' •
7 1 >'•
.'.- !>•;

7T0! ,V.s

17.'):?'.». 4 1 0
3 , 0 5 9 . 2!<' i
3 , 4 3 4 . IO1.'

72, 0 2 7 ' 0<>

59.9*3 1
. 2 j y . 172. IIS

Sh(),
1 4 483.
2^. 752.
L.70 1 ).
:', 057.

12, 00;• :
1C2. 07 7 •
402. 17* '

-sS. 7M5. 7 7 ! '
,'J. 7S7, M'l '
24, 14 4. 33'< ;

10, MJ*. .Vj."
5'.M. X«.J4, l -33

2.590. 150
123. V.I, 491

Stock

-> 702. «.fl 4

17.1. !;.'.3. 10',

1^7'
*f , ,
()K<; !
."y«! !
si ; 3 •

;

7 . X 2 1 , J*"-;

52.807)! (MO I
Of.' -S7!, 2!-)
49. VMK \:.A i
1.1. UO. ,"l»l
^(!, 033. 01M I
'I.', 97.0 J()(i
173. 171,321 i
I ' . U . ' M . :;;2
30.571'. c«;y i
t i . OIK-, M-1(I
3S, .;i)2. 2ii> !
M. \2W
i
2. 74 i. <>*:;. s24 ' 2, y ' l . ~<>\. 401
i!.1.73 ( ». ::f'(i,
3S5, 7*0. ."-:«.
2 ! 1 . 471.1H2 !
2.V\, \''>:. l'A'>
KM). 5 0 ! , ( ) I 7 j
I I'.. 0 2 9 . '.'-',: i
15'), s.">.",. S77, I
i 7 ' , y I!, f,3 ^ 1
.»7X 7*)O,'»'»4 ,
32".. .140. 527 i
I V'I. 0 . 1 . 220 !
l h i . >2t«. 727 I
!-i3, 207. 1 1
M
2 ! . \ AA\ 74l.- I
I . C r i , 30i! 705 ' 1, !••(•. 997. 21«i j
533. x.ll. 774
'.''». 17", U\n i

2. 1 (>'.»'

20*.
12.
\).
2(K).

12 7.1

M)7, .>2*, l i O
2! 292, (;(.»
19. .VJ5, 32."
r r 7^1, MM
*2h, :V.»2, i:',\>
2()v,, on-1 7 30

7 . ! ! * , 27!
!

,
,

:

1 con;

y2'.! '

's4i
.SOI
J. 107
. 304

Dividends

213 815 M'l <

i
10503°—24.

(Follows p. 97

TABLE 9.—Corporation returns—Distribution of incomes by industries for the United States
[Income returned for the calendar year ended Dec. 31, 1922]
Corporations reporting
no net income

Corporations reporting net income
Serial
No.

Total
number
of corporations Number

Industries

Net income

Prior year
lr-,s deduction from
net income
for net taxable income

Income and
profits tax

Number

$3, 834
22, 232
488, 259
106,984
4,148, 447

9
19
548
468
3,283

$222, 479
172,188
5,281,074
6,857, 895
32,864, 778

Deficit

AGRICULTURE AND RELATED INDUSTRIES

1
2
3
4
5

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

.

.
800
737
6,076

.

....

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

_ _

3,130,098 |

4,769,756

4,327

349
193
150
617

192
104
104
170

12,041,111
1, 922, 703
892, 274
2, 406, 945

1, 444,114
418, 848
444
71,071

1, 308, 330
171, 599
98, 605
268, 480

157
89
46
447

2, 669, 554
3, 877, 916
234,469
3, 596, 532

570
10

17, 263, 033
53, 628

1, 934, 477

1,847,014
5,241

4,000

62, 900, G21

5, 064, 575

6,622,011

5,092

56,091,157

2,464

147,074,098

20,171, 390

15, 632, 647

1,646

36, 465.137

94
110
117
367
642

40
11
45

2, 530, 737
418, 881
11,981,470
6,174,181

1, 533, 574
230, 231
2,149, 807
111,630
432,473

120,864
22, 778
1, 223, 842
751,474

54
99
72
291
404

>
>

45,398, 414

4,110

Grand total, agriculture and related industries

45, 583, 960

9,092

_

3,420

1, 309
36

..

4, 506, 506
1, 902, 871
38, 901, 261

$460
41. 048
208, 653
840. 082
2,039, 855

7,747

Total farming
II. Related industries:
Logging...
....
6
Fishing
7
Ice harvesting
8
A11 other related indusLies.
G
10

$39, KSO

4
32
342
209
2,793

2, 111, 168
33,132, 906
1,819 947
13,634, 239
13,311, 730

GO

3
a
o

10, 378, 471
314, 272

MINING AND QUARRYING

I. Mining:
Coal mining
Metal m i n i n g Iron
12
Copper
_
13
14
Lead and zinc .
15
Gold, silver, and precious metal^
All other mining
16
1
Main business not precisely defined.
11




_

76
138

14, 718,366 1

1, 770,880

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.

Total
number
of corporations Number

Industries

Net income

Prior year
loss d e d u c tion from
n e t income
for n e t taxable income

00

Income and Number
profits tax

Deficit

MINING AND QUARRYING—continued
17
18
19
20
21

I. Mining—Continued.
Nonmetal mining—
Oil .
Salt, mines and other sources
All other nonmetal mining-.
-. _._
All other mining concerns, n. p. d.,1 comljinatioiis and tributary
industries
.
_
Total mining

22
23
24
25
26

.

II. Quarrying:
Stone

_

.

774
127
34
563

$35, 463, 880
4, 469, 585
6, 993, 968
21, 019,166

$794,014
39, 082
32, 097
3, 016, 667

$4,285,102
536, 230
866, 794
2,182, 649

1,580
71
16
1,239

$88, 798, 309
1,050,718
214, 563
36,955, 783

5,733

1,049

12,496, 322

881,808

1, 345, 856

4,684

45, 802, 657

15, 477

5,321

263, 340, 654

29, 392, 773

28,739,116

10,156

273, 297,157

269
431

12, 258, 994
9, 334, 956

433,015
378, 886

1,436, 076
1,052, 735

2, 805, 723
2,300, 224
19,086
1, 292, 586

a
o

S

254

82

1, 217, 746

12, 506

140,035

1, 550
66

782
27

22,811,696
285,038

824,407
12, 979

2, 628, 846
31, 631

768
39

6,417,619
741, 325

17,093

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

227
362
7
172

6,130

286, 437, 388

30, 230,159

31, 399, 593

10,963

280,456,101

1,239
1,620
179
2,511
18
1, 407
145
235
952

747
948
97
1,807
7
649
98
91
554

38, 795, 472
31,981, 780
12,109, 911
34, 794, 565
54,102
32, 410, 963
5, 514, 020
2, 097, 605
19, 737,447

345, 039
1, 945, 393
191, 768
515, 453
4,177
828, 967
412, 899
568, 560
2,009, 862

4,711,749
3, 682. 680
1, 475, 462
4, 058, 953
5, 326
3,866, 435
670, 908
205, 829
2,140,171

492
672
82
704
11
758
47
144
398

3,876,235
12,677. 594
1, 332,082
4, 713, 678
696,293
11,708, 838
778,134
3,673,513
11, 548,693

MANUFACTURING
27
28
29
30
31
32
33
34

35

I. Food products, beverages, and tobacco:
Bread, bakery products and retail sale
Milling, flour, meal, feed

..

Cereal preparations, etc.
Dairy products and condensed milk
Butter substitutes
_
_
Chocolates, confectionery, ice cream, etc
Coffee and spices
_
Fish canning and preserving
Fruit and vegetable canning and preserving, etc




...

3
>

2,354
198
50
1,802

496
793

Gas

_ ...

3
§
j

Meat packing, etc
Poultry and poultry products.
Sugar making and refining, cane and beet Ice manufacturing, etc
Soft drinks, etc
Breweries and distilleries, etc
Tobacco.
All other food products
Total food products, liquors, and tobacco..
II. Textile and textile products:
Textile fabricsCotton goods, e t c —
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 e t c .
Total textile fabrics.
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.
55

ClothingCustom-made clothing, e t c . .
Factory-made clothingMen's clothing, suits, overcoats
Women's clothing, suits, coats, ski
Hats and caps, etc
C orsets
_
Shirts, collars, culls
Hosiery and all knit goods
All other clothing.
Total clothing
Total textiles and textile products..

1

Main business not precisely defined.




184
4
113
377
612
321
286
523

32, 502, 278
23, 607
13, 740, 836
3, 096, 738
6,339, 553
13, 644, 923
4,169, 507
25, 783, 793

50, 666, 679

5,728

150, 306, 300

7, 229, 509
2, 808, 525
2,417, 393
49,775
68,993
5, 241, 695
260, 591

12, 289, 524
7, 322, 258
2,472,181
435, 246
394,160
15,177, 876
556,120

190
106
308
12
12
602
158

12,488, 245
3,952, 605
7, 593,881
97, 541
251, 642
12, 332, 737
1, 264, 760

18, 076,481

38, 647,365

1,388

1, 270,991
1, 305, 326
245, 323
6, 647, 869

4,475, 309
502, 024
451, 200
4,878, 334

31
18
20
212

535, 272
333, 877
357,196
3, 145, 066

9, 469, 509

10, 306, 867

281

4,371,411

649, 099

605, 339

334

1,689, 571

1,175,172
651, 202
840, 604
142, 796
765,618
1. 905, 054
2, 60S, 089

1, 759, 389
791, 335
757, 009
305, 819
545, 308
5,261,834
3, 519, 328

212
833
311
51
116
384
542

5, 739, 787
8,029,211
3, 288, 021
782, 072
1, 625, 518
5, 237, 020
9, 567, 107

13,545,361

783

35, 958, 307

36,343,624 ! 62,499,593

4,452

544
8
229
1,416
1,313
555
558
1,158

360
4
116
1,039
701
234
272
635

40, 512, 876
168, 765
39, 428, 883
22. 272, 731
14, 784,115
9, 703, 326
90, 752, 467
52, 552, 352

20, 211, 064
206,127
531,150
544, 465
585, 536
3, 283, U 2

4,838, 504
20, 854
2, 367, 924
2, 620, 991
1, 674, 893
1,147, 998
11, 240. f, ;0
5, 937, 402

14, 087

8, 359

447, 671, 380

34, 212, 503

782
419
660
41
23
1, 561
MSI

592
313
352
29
11
959
223

105,450, 624
60, 111, 498
23,822, 601
3, 514,981
3,232,870
126, 262,928
4, 704, 146

3, 867

2,479

827, 099, 648

108
65
?S
779

77
47
18
567

35, 886, 592
5, 355. 833
3, 835, 573
44, 289, 989

990

709

89, 367, 987
5, 951, 742

763

421
837
396
67
151
746

6,568 |

3,785 !

118, 639, 184

6,973

535, 106, 819

11,425 i

|
i
j
I
i
|

14, 755, 927
7, 970, 901
7, OSS, 1.27
2, G5;i, 886
5, 275, (532
44, 026. 730
30,916,149

033
1,670 !
707
US
267
1, 130 i
1, 2S0 |

738;

2,029,041

8,797,634 j

CQ

H
>

37,981,411

78,311,129

Q

3
a
o

g

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

Total
number
of corporations

Industries

Number

Net income

o
o

Corporations reporting
no net income

Prior year
loss deduction from
net income
for net taxable income

Income and
profits tax

Number

Deficit

MANUFACTURING—continued
63
64
65
66
67
68

III. Leather and leather products:
Boots, shoes, cut stock, and findings
Gloves
_._
Saddlerv and harness
Trunks and valises
Tanning, graining, and finishing leather
All other leather and leather products

73
74
75
76

Total rubber and rubber goods
V. Lumber and wood products:
Saw and planing mill products, etc
Furniture, all classes
Carriage and wagon bodies and parts, etc
All other lumber and wood Droducts

__

.

Total lumber and wood products..
77
78
79
80

VI. Paper, pulp, and products:
All paper, pulp, paper products, etc
VII. Printing and publishing:
General printing and publishing, etc
_ _. .
Paper manufacturing and printing, n. p. d.1
Special processes and tributary industries, etc
_
Total printing a n d publishing




. _ .

$7, 941,878
45, 513
33,403
74, 405
964, 730
1,354, 368

472
20
33
52
70
307

$11,260, 012
103, 456
469, 087
403, 329
5,128, 083
7,447,115

1,330

88, 640, 717

10, 629, 534

10,414, 297

954

24, 811, 082

9
53
45
177

662, 796
7, 752, 253
543, 147
32, 971, 486

15, 357
2, 807, 621
113, 277
20, 391, 365

80,139
629, 941
45, 901
1, 529, 851

8
127
30
144

99,440
17,815, 951
328, 201
6,319,361

284

41, 929, 682

23, 327, 620

2, 285, 832

309

24, 562,953

3,455
1,373
23
2,060

2,339
942
14
1,250

138, 218,116
39, 871, 488
218, 790
29, 687, 533

17, 522, 572
2,844, 308
62, 477
3,827, 312

14, 985, 839
4, 527, 976
22,007
3,163, 605

1,116
431
9
810

28,674,699
6, 460, 273
93,161
13, 053,841

6,911

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

$4, 931,142
94, 952
614, 677
185, 686
1,407, 891
3, 395,186

593

69
70
71
72

$63,192, 884
424, K87
955, 996
829, 957
9, 222, 002
14, 014, 991

17
180
75
321

_. _
•

Total leather and leather products..

726
23
59
54
106
362

2,284

___

1,198
43
92
106
176
6G9

4,545

207, 995, 927

24, 256, 669

22, 699, 427

2,366

48, 281,974

1,769

_

1,086

84, 024, 626

8,471,192

9,481, 228

683

22, 408, 513

7, 394
227
1,089

4, 821
168
782

164, 933, 543
4, 440,195
15, 341, 927

3,317,972
111, 926
993,185

19,420, 656
623, 520
1, 700, 697

2,573
59
307

20,697,410
347,644
1, 975,432

8,710

5,771

184, 715, 665

4,423, 083

21, 744, 873

2,939

23,020,486

o

a
o

81

87

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

494
442
247
280
83
122
1,844

28, 503, 779
21, 971, 848
12, 305, 082
242,979, 038
13,124, 798
3,191, 917
139,144, 958

6,117

3,512 i

1,700 |
1,623 :

420
509
168
214
3,261

Total chemicals and allied substances.
IX. Stone, clay, and glass products:
Stone—Cut building stone, crushed stone, etc
Clay and earth products—brick, tile, terra cotta, fire brick, etc
Glass and glass products—
Glass manufacture, plate or window glass, etc.
Combination stone, clay, and glass manufacture

!
!
I
i
!

521
46

Total stone, clay, and glass products.

102
103
104

105

Total metal manufacture
XI. All other manufacturing concerns: 1
All other manufacturing, n. p. d., etc

100
101

Grand total, manufacturing..
]

Main business not precisely defined.




3,112, 032
2, 531, 772
1, 246, 395
29,185, 713
1, 530, 914
285, 386
16,163, 908

399
210
173
229
85
92
1,417

6, 690, 556
2,307, 338
5, 528,193
24,438, 919
632, 772
2, 506, 204
24, 054, 396

461,221,420 |

26,543,393

54, 056,120

2, 605

66,158, 378

1,117
1,004

48,398, 9G8
39, 092, 282

1,107, 786
1,847, 226

5, 771, 378
4, 512, 913

583
619

4, 799,725
7,733,612

37, 273, 533
927, 311

1,008, 997
110,611

4, 558, 929
96, 705

212
17

3,978, 606
74,168

125,692,094 I

4,074,620

14, 937, 925

1,431 :

16, 586, 111

2,459

X. Metal manufacture:
Metal products of iron and steel, or iron and steel and other m e t a l s Smelting 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, j
etc.
|
*
Metal-working and paper-making machinery, heavy ordnance, rolling stock, safes, vaults, etc
General electric machinery, stationary and marine engines, refrigerating machinery, etc
j
Motor vehicles, auto and truck bodies, and spare parts
!
Boot and shoe machinery, typewriters, and calculating machines, [
gas and electrical fixtures, etc
;
Metal furniture, ornamental ironwork, sewing machines, etc
j
Firearms, hardware, cutlery, hand and machine tools, gauges, etc i
All other metal products
__
j
Metal products, not iron or steel—
!
Base metals, smelting and .refining, etc..
Airplanes, complete or parts
Precious metals, smelting, refining, etc

97

3,318, 071
1, 606, 665
2, 549,091
9, 533, 758
873, 975
949, 399
7, 712, 434

309
29

652 I

_

71

28 I

1, 539, 702 I

849,456

85, 363

43

6,376, 529

in

2,522

1,407 !

116,919,248 !

21, 535, 239

12,035, 004

1,115

52, 993, 825

1, 512

791

62,950,421 j

11, 058, 535

6, 473, 366

721

34. 768,070

8

732

1, 801, 582

7, 986, 408

333

10, 311, 522

22, 792, 398
314, 950, 079

2, 762,157
35, 406, 750

2, 526, 779
35, 564, 913

308
645

8, 320, 369
56, 339, 439

34, 008,
23, 877,
38,151,
176, 060,

528
773
367
643

5, 738, 883
432,287
4, 209, 213
29, 351,090

3, 575,447
2,909, 065
4,192, 720
17,950, 262

346
94
433
2,797

9,625, 594
1, 645,139
10, 202, 077
67,911,167

323
23
296

8, 638, 882
699, 480
4,148, 616
272, 040, 309

65,378,243 j

|
563 i

1, 075 j

255
430

737
232
837
5, 985

391
138
404
3,188

850
39
719

527
16
423

38,499, 912
1, 001, 620
10, 826,172

4,006,957
1, 619, 045

4, 250, 673
123, 107
1, 087, 002

1,5874 i

8, 397 |

906, 956,106

118, 771,194

98, 760,109

7,477

!

5,981 |

370,465,237

28, 837, 320

42, 229,447

4,844

86, 925, 794

48,697 I

3,454,419,673

319, 890, 752 j 389, 775, 530

33 78!

813,413, 029

10,825

O

o

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

Industries

Total
number
of corporations Number

Net income

Prior year
loss deduction from
net income
for net taxable income

o
to
Corporations reporting
no net income

Income and Number
profits tax

Deficit

CONSTRUCTION
106
107
108
109
110
111
112
113

Excavation and construction under or upon the ground (not buildings), etc
Jettv, dam, dry-dock, wharf, bulkhead, etc...
... .
Railroad construction, pure or combined
Shipbuilding, pure or combined _. . .
.
Buildings and structures above ground, etc
Equipping and installing machinery and equipment as elevators, carrier systems,
etc .
Wrecking, razing, or moving (not marine)
All other construction and contractors, n. p. d.1
Grand total, construction

1,141
149
36
308
3 626

679
77
20
119
2,333

$16,185, 263
1, 92G, 604
579, 530
10, 616, 513
19, 705, 870

$449, 536
109, 805
64, 070
1, 864, 413
886, 384

$1,861, 529
214, 920
62, 022
1,079,310
1, 971, 023

462
72
16
189
1,293

$5, 579,684
1,551,414
320, 664
16, 330, 440
7, 921, 671

2 199
97
3,814

1,369
65
2,335

7,178, 902
309, 795
35, 221, 681

599, 712
31,093
1,818,463

622, 475
24, 287
3,816,822

830
32
1,479

4,148,630
91,447
16, 584,688

11,370

6,997

91, 724,158

5, 823,476

9, 652, 388

4,373

52, 528, 638

G36
386
566

342
185
345

324, 714, 841
28,371,109
54, 083, 690

9, 405, 720
748, 989
1,498,950

39,148, 218
3, 622, 515
6, 559,747

294
201
221

65, 200,436
31, 901,002
14, 603,309

1,588

872

407,169, 640

11, 653, 659

49, 330, 480

716

111, 704, 747

69
138
14
1,554

26
90
848

9, 340,150
8, 327, 249
] 2, 910
18, 528, 393

132, 813
341, 210
829
1, 555, 278

1,149, 305
994, 717
775
2,031, 674

43
48
9
706

11 100,207
1, 812,241
133 254
17, 649, 584

1,775

969

36208, 702

2, 030,130

4,176, 471

806

30, 695, 286

3,230
1,849
669
328

2,150
1,074
455
234

17, 755,
8, 230,
16, 621,
8, 349,

742
213
359
728

1,973, 782
862, 261
1, 985, 940
979, 646

1,080
775
214
94

6,132,432
2^20,914
1,939,734
716,958

6,076

3,913

50,956,732

611, 04.2

5, 801, 629

2,163

11,610,038

w
H
>
Ul

H
M

O

TRANSPORTATION AND OTHER PUBLIC UTILITIES
114
115
116

117
118
119
120

121
122
123
124

I. Rail transportation:
Steam railroads . . .
Electric railroads
..
.
All other railroads, n. p. d.,1 etc
Total, rail transportation . _
.
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
_
III. Local transportation, cartage, and storage:
Cartage and storage or warehouse and packing for transportation
Cab, livery, taxicab, jitney bus companies, and garages
Special food storage and packers for transportation, etc _
All other local transportation, n. p. d.1
. _.
Total, local transportation, cartage, and storage




596
217
691
228

339,
127,
119,
24,

o
o

IV. Other public utilities and transportation, n. p. d.: 1
Electric light and power companies
Gas companies
_
Telephone and telegraph companies
__...-_
Water works.
Mutual public utility, companies1 not organized for profit..
All other public utilities, n. p. d., etc

2,072
626
4,046
1,536
929
1,863

Total, other public utilities and transportation

125
126
127
128
129
130

11, 072

Grand total, transportation and other public utilities..

1,613
469
3,117
1,158
444
1,135

85,340, 625
28, 655, 313
126,459,331
13, 590, 912
234,782
230, 647, 531

348, 549
57, 538
132,983
153, 259
30, 672
2,867,151

10,397, 613
3, 504, 528
15,446,705
1, 517,774
10,133
29,295,424

459
157
929
378
485
728
3,136

3,126, 908
3, 241, 846
1, 340, 402
1,124, 027
216, 008
33, 421,159
42, 470, 350

7,936

484, 928, 494

3, 590,152

13, 690

979, 263, 568

17, 884, 983

119, 480, 757

6,821

16, 368
1,246
41, 469
3,359
33,241

10, 337
927
25, 746
1,919
20,862

254, 680, 723
109,412, 714
284, 347, 518
36, 212, 307
329,359,469

39,411,940
1, 605,177
11,136, 216
1,841, 644
43,638, 039

26,438, 755
13, 381,771
30,438,479
4, 050,866
32, 731, 737

6,031
319
15, 723
1,440
12,379

89,877,201
5, 043,422
90,131, 097
10, 773, 580
122,868,058

g

95, 683

59, 791

1, 014, 012, 731

97, 633, 016

107,041, 608

35,892

318,693,358

^

1,720
2,087
2,766
222

866
1,320
1,898
144

12,751,831
33,069,180
14, 574,419
735,920

191,502
638,942
261,682
35,220

1,489,271
3,863, 553
1,467,155
68, 944

854
767
868
78

5,404,849
8,278,852
2,716,348

Q
W
_

196,840

£j

6,795

4,228

61,131,350

1,127,346

6, 888, 923

2,567

16, 596,889

20, 511

60,172,177 |

196,480,421

TRADE

131 Wholesalers and jobbers, including exporters, importers, etc
132 Department stores, either wholesale or retail, or both
133 Retail stores, all other, etc.
134 Commission merchants, purchasing and selling agents, etc
135 All other trade, n. p . d.,1 etc
Grand total, trade..
SERVICE

136
137
138
139

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

II. Amusements:
Theaters, or theatrical organizations, etc_
140
Motion picture theatres
i
141
Motion picture producers
142
All other amusements..
143

144
145
146
147
148
149

Total, amusements
._
__
III. Professional and other services:
Business services, advertising, appraisers, auditors, actuaries, etc
Educational service, including art, colleges, schools, libraries, etc., teachers, etc
Curative services, physicians, surgeons, etc_
Legal services, lawyers, patent attorneys, etc
Engineering, mechanical design, invention, scientific research, etc
All other service, n. p. d.,1 etc

393
1,602
238
2,723

198
910
66
1,424

6,291,674
9,428,218
6.600,741
12,772,462

631,373
197,920
317,347
260, 964

699,059
1,038,042
779,452
1,273,394

195
692
172
1,299

2,938,472
5,266,035
6,159,890
9,167, 618

4,956

2, 598

35,093.095

1,407, 604

3, 789,947

2,358

23, 532,015

2,825

1,658

22,820,182

329,178

2,607,153

1,094
1,257
1,229
1,153
3,836

619
759
1,007
426
2,199

5, 566,804
3,781,802
6,126,516
4,270,499
9,576,274

58,431
20,072
23,803
86,468
110,429

1,167
475
498
222
727
1,637

O
g
5

5, 750, 669

616. 247
349, 866
633,220
460,336
916,627

2,381,621
1,491, 759
508,338
4, 515,462
4,837,930

Total, professional and other services..

11,394

6,668

52,142,077

628,381

5,583,449

4,726

19,485,779

Grand total, service
1

M

a

23,145

13,494

148,366, 522

3,163,331

16,262,319

9,651

59,614,683

Main business not precisely defined.




^

O
CO

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

Corporations reporting net incomes
Serial
No.

Total
number
of corporations Number

Industries

Net income

Prior year
loss deduction from
net income
for net taxable income

Income and Number
profits tox

Deficit

FINANCE

I. Banking and related business:
Private bankers
National banks.
State banks, general banking, etc , n. p. d.,1
Trust companies, or bank ami trust companies .
... ...
Loan companies, etc
Stock and bond brokers
.. .Real estate, loan, and insurance agents, realty holding and development
companies
. ...
Holding and leasing realty, not realty business, etc.
Total banking and related business. _
_..
II. Insurance companies, not agents:
Life insurance, stock, and mutual companies _
Accident, stock companies only
Fire, stock companies only
_ _
Marine, stock companies only
Accident, fire, and marine, mutual
. .
Fidelity and bonding
All other insurance companies, n. p. d.,1 and combinations.

95
8,266
18,419
2,784
3,264
1,018

75
5,961
13,375
2,204
2,451
573

$2, 307, 514
131,279,341
79,131,957
109,451,741
30, 701, 827
29,358, 898

$14,727
3,080,335
680, 677
612,216
135,121
835,882

$272,703
14,893,031
7,427,432
13,101, 947
3,397,610
4,088,966

20
2,305
5,044
580
813
445

$116,839
28.006,853
35,977,083
18,671,601
10,805,401
7,511,101

13,219
38, 703

8,362
22,354

58, 982, 822
231,131, 997

1,286, 503
3,414, 570

5, 964,628
25,171,019

4,857
16, 349

34,321,193
90,799,606

GO
1-3
O

85, 768

55,355

672,346,097

10,060, 031

74,317, 342

30,413

226, 209, 677

w

354
32
326
26
522
1
832

283
21
195
18
200
1
486

82, 231,544
3,039,230
11,218,092
2, 727, 328
2,561,023
2,338
47, 975, 803

245, 916
120, 254
3,091,689
1,189,582
847,163

71
11
131
8
322

1,069,079
4, 585,904
12,403,485
575,810
105,059,025

o
o

1, 736, 967

9,870, 836
362, 701
986,101
191,365
179,433
42
5, 581, 757

346

17,412,491

2,093

1, 204

149,755,358

7,231.571

17,172,235

889

141,105,800

3,244

2,087

65, 733, 238

2, 500, 808

7,607,823

1,157

30,345,410

.-

91,105

58,646

887, 834, 693

19, 792, 410

99, C97,400

32, 459

397, 660,887

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

2,116
30,283

1,078
12

88,850, 617
1,172

2,297,585

4,444, 662

1,038
30,271

18,566,276
271,806

150
151
152
153
154
155
156
157

158
159
160
161
162
163
164

Total, insurance companies
165

_

-

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

finance...

_

_

ALL OTHER

166

Grand total




32,399

1,090

38.851,789

2,297, 585

4,444,662

31, 309

18, 838,082

382, 883

212, 535

6,963,811,143

501, 780, 287

783, 776, 268

170,348

2,193,776,356

B

105

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and
Territories
[Income returned for the calendar year ended Dec. 31, 1922]
ALABAMA
Corporations
reporting no net
income

Corporations reporting net income

Industrial groups

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages,
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 1
Trade..
Public service — Professional,
amusements, hotels, etc
Finance—Banking, insurance,
and related business
Combinations—Predominant
industry not ascertainable...
Inactive concerns
Total

. . .

Total
number of
corporations Number

Net
income

Prior year
loss
deduction
from
net income
for net
taxable
income

Income
and
profits
tax

Number

Deficit

|
48
122

$185,312
3, 607, 793

$9,015
862, 218

$14,922
314,704

30
83

$163,371
489,529

114
53
3

64
31
2

919,726
2, 711, 450
12,466

8, 547
59, 480

103,952
337,074
1,205

50
22
1

375, 247
304,820
7, 514

163
1
52

106
1
41

4,200, 971
8,961
606, 304

411,865

451, 575
870
65,473

57

544,497

35,311

11

52, 721

69

54

727, 236

294, 329

44, 239

15

136,816

36
92

19
58

187, 576
3, 762, 508

27,425
1,016, 445

14,404
330,149

17
34

93, 330
1, 572, 779

78 !
205

33

17

120, 662

11,494

11,298

16

180,722

616

393

13,257,860

1,864, 896

1, 360, 239

223

3, 268,446

54

32

244, 056

16,422

25, 501

22

128,110

133
1, 063

98
709

1,691,363
5, 706, 585

239, 680
779,695

166, 823
509, 299

35
354

210, 249
2,283, 209

176

115

423,400

36, 965

61

179, 569

822

574

4, 037,180

39, 531

404,105

248

1,042, 918

4
184

4
1

31, 245

23, 947

202

3,335

2,096

29,184, 794

3, 835, 404

2,832, 760

1,239

7,765, 401

$173

3
12

$8, 571
64, 571

26, 619

5

53,762

J83

ALASKA

Agriculture and related industries
Mining and quarrying
M am ifactur ing:
Food products, beverages,
and tobacco
.. ..
Textiles and textile productsLeather 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
1

Data incomplete. (See text p. 15.)




5
15

3

$5, 273
3, 108

9

4

38, 208

5

3

4, 554

3

1

3, 917

17

8

46, 679

$30,172

2

30,172

5,303

240

2

3,452

26,859

9

62, 517

106

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

Construction
Transportation and other publicutilities 1
Trade
... ..
Public service — Professional,
amusements, hotels, etc
Finance—Banking,
insurance,
and related business
Combinations—Predominant
industry not ascertainable
Inactive concerns
Total

Total
number of
corporations Number

Net
income

1

1
9
16

71,751
69,413

Income
and
profits
tax

Number

Deficit

$1,421

10
25

Prior year
loss
deduction
from
net income
for net
taxable
income

3

3
10

29,121

2
9

2
54

234, 107 !

970

1,728

3, 960

107

$7, 518
2, 454

3,381

20

$32, 283

1
9

$5, 538
20,795

10

29, 694

156

238
9
63, 425

39,126

53 1

191, 686

ARIZONA
Agriculture and related industries
Mining and quarrying
M anuf acturing :
Food products, beverages,
and tobacco
Textiles and textile p r o d u c t s .
Leather and leather products.
Rubber and rubber goods. _
L u m b e r and wood products
Paper, pulp, and p r o d u c t s .
Printing and publishing. _. .
Chemcials 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,
and related business. _._
Combinations — Predominant
industry not ascertainable
Inactive concerns
Total

109
245

33
30

$447, 457
60, 054

$254,178

$29, 329
5,894

76
215

$715, 977
4,096, 203

34
1
1

21
1

422, 767
2, 668

9, 326

48,060
84

13

65,647

1

2,285

8

3

104, 276

13,029

5

115, 790

23

11

5,129

12

53,883

6
8
6

5
3
3

61, 021
2,058
975

1
5
3

11,036
34, 639
8,260

3
90 I

54, 825
392, 682
21, 108
12, 034 --

1

12, 535

48

1, 022, 955

17

10

42, 959

289 i

38
147

47i:> 129
1,101,890

1,317
9,326 |

80

46
132

584, 955

2
417

2
486

3, 888,469

301,148

3 890

7

25, 521

53,493
97, 476

28
142

427, 016
899,448

9,943

34

147,018

8,687

60,337

128

1, 211, 551

23,005

1,575

9,608

42

2,052
108, 242

133,065

260

2

131,673

2,376
417
382. 485

394,411

600

1,089

7,824, 482

ARKANSAS
Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages,
and tobacco-Textiles and textile products .
Leather and leather products.
Rubber and rubber goods
Lumber and wood products .
Paper, pulp, and p r o d u c t s . . . .
1

150
134

$480, 924
229,112

$28, 607
13, 284

$38, 659
21, 212

$232, 296
1,021, 541

93

456, 294
90, 927
3,732

38,823
13, 481
3,732

40,662
8,931

216,447
1,429
718

6,596,163

488,291

760,109

131

Data incomplete. (See text p. 15.)




89

42

848, 528

107

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for Slates and
Territories—Continued
ARKANSAS—Continued

Corporations reporting net income
Total
number of
corporations Number

Industrial groups

Manufacturing—Continued.
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products...
All other manufacturing industries

Net
income

33

22
14
8
11

182, 362
42, 341
106, 689

Income
and
profits
tax

Number

Deficit

$28, 892

$253,035

38
19
23

Prior year
loss
deduction
from
net income
for net
taxable
income

Corporations
reporting »o net
income

$39,543
67,698

11

$47,217

15,440
3,854
3,134

24
11
12

563, 259
99,472
67, 945

Construction _ _
Transportation and other public
utilities 1
Trade
Public service—Professional,
amusements, hotels, etc.
Finance—Banking, insurance,
and related business ._
Combinations — Predominant
industry not ascertainable
Inactive concerns

19

13

320, 603

67,815

29,934

6

37, 528

364

Total manufacturing

221

8, 052,146

719,383

890,956

143

1, 882, 543

6,381

13

152,818

78, 329
543, 099

195,776
463, 273

41

1,840, 289
1,955, 886

23

10

67, 302

130

89
482

1, 636, 135
4,386,438

64

388, 272

513

3,145, 503

8

53,856

1,527

18, 439, 688

769
96
663
13
105

Total

2,447

38, 480
73, 714

289, 039

287
32

5,279
1,456,416

150
5
105

1,949, 055

920

41,170
1, 409, 588
166, 783
8, 702,914

CALIFORNIA

Agriculture and related industries]
Mining and quarrying
Manufacturing:
Food products, beverages,
and tobacco
j
Textiles and textile products, j
Leather and leather products, j
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 manufacture

2, 606, 633
474, 734
126, 065
23,482
1, 496, 693
758, 824
1, 022, 019

10,032,490
644,954
176,807
469, 240
1, 228, 818
46, 539

536, 706

I 2,618

Construction
Transportation and other public
utilities 1
j 847
Trade
j 3,155
Public
service—Professional, j
amusements, hotels, etc
Finance—Banking, insurance,
and related business
Combinations—Predominant industry not ascertainable
Inactive concerns

Total.

88,755,771

* Data incomplete. (See text, p. 15.)

10503°—25f




8

108

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and
Territories—Continued
COLORADO

Corporations reporting net income

Industrial groups

Total
number of
corporations Number

Agriculture and related industries
M ining and quarrying
Manufacturing:
Food products, beverages,
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

Income
and
profits
tax

Number

Deficit

277
912

76
200

$202, 221
7,511,495

$56, 621
283, 204

$8, 702
885,943

201
712

$1,837,781
7, 992,466

189
34
9
7
28
6
91

114
25
6
3
9
3
65

8, 578, 758
430. 577
95, 522
433,455
243,869
12,160
1,836,803

7,140,098
138, 611
7,492
9,679
1,179
17,353

168, 527
33,154
11,220
53, 207
28, 296
613
217,042

75
9
3
4
19
3
26

1, 678, 397
9,239
35,149
50, 958
186, 902
10, 604
95,829

46

20

15, 421, 273

68, 526

1,917,966

26

103, 603

52
95

34
36

635, 223
474,912

32,811
183, 900

68,856
32,187

18
59

161, 941
634,824

81

40

237, 589

2,619

24, 282

41

791, 887

638

355

28,400,141

7, 602, 268

2, 555, 350

283

3, 759, 333

50

260, 736

10, 348

22, 628

24

138,477

113

1,478, 818
8,973,862

2,513
632, 013

169, 538
939,139

112
606

7,070, 617
3,881,431

Construction
_
_ ...
74
Transportation and other public
225
utilities 1
_____
Trade
- 1, 432
Public
service—Professional,
398
amusements, hotels, etc
Finance—Banking, insurance,
and related business
1 513
Combinations—Predominant industry not ascertainable
35
Inactive concerns
1,351
Total

Net
income

Prior year
loss
deduction
from
net income
for net
taxable
income

Corporations
reporting no net
income

6,855

826
245
832
23
2,720

1,325, 778

9,413

136, 624

153

451, 239

7,449,933

44,002

803,158

681

3, 636, 244

25, 865

12
1,351

967,178
13, 055

8, 640, 382

5, 546, 947

4,135

29, 747, 821

232, 096
55,835,080

CONNECTICUT
Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages,
and tobacco
Textiles and textile. productsLeather 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

83
25

47
6

$763, 229
133, 485

$169, 534

$68, 028
16,127

36
19

$342, 807
409, 878

133
222
18
20
40
53
128

75
149
10
12
26
27
92

1,152,154
9, 092, 473
201,106
621, %6
352, 388
1,020,307
1,398,553

83,896
1,811,128
128,197
95, 550
79, 637
132, 645
19,461

120, 795
905, 450
8,181
64, 091
30, 230
107, 526
157, 039

58
73
8
8
14
26
36

494, 275
1,405, 354
16, 020
250, 217
64, 292
352, 55C
135, 439

62

36

1,152, 357

16,675

145,168

26

158,328

58
572

43
296

1, 274, 501
31, 966, 355

168, 434
3, 510, 913

131, 069
3, 522, 091

15
276

73,690
7,619,897

245

131

8, 825, 575

777, 899

993, 271

114

1,461,402

1,551

897

57,057, 735

6,824,435

6,184,911

654

12, 031, 464

127

856,934

81, 025

77, 664

104

1,098,014

177
856

8, 880, 295
8,802,208

10, 230
758,549

1,084,349
893,007

55
624

3,808, 536
3,599, 747

Construction
231
Transportation and other public
232
Utilities 1
1,380
Trade
1
Data incomplete. (See text, p. 15.)




109

STATISTICS OP INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and
Territories—Continued
CONNECTICUT—Continued
Corporations
reporting no net
income

Corporations reporting net income

Industrial groups

Public
service — Professional,
amusements, hotels, etc..
Finance—Banking, insurance,
and related business
Combinations—Predominant industry not ascertainable
Inactive concerns.
Total.

Total
number of
corporations Number

Net
income

Prior year
loss
deduction
from
net income
for net
taxable
income

Income
and
profits
tax

Number

Deficit

368

210

$1, 256, 600

$7, 892

$120,911

158

$630,537

934

614

17, 472, 894

121,135

2, 074, 856

320

2,170, 239

25
398

13

74,189

1

6, 991

12
398

52, 983
154

5,227

2, 947

95, 297, 569

7, 972, 801

10, 532, 844

2,280

24,144,339

1
P] LA W A K E

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages,
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,
and related business
Combinations—Predominant industry not ascertainable
Inactive concerns
TotaL

9
7

$80,891
52,955

$3, 077
8,602

$8, 960
4,737

$384, 1S9
3, 654, 170

29

292, 515
8, 940
36, 487
94, 545

151,249
209, 073
13,858
24,718
10. 432
114,852
18,989

263, 779
37, 999
514, 782

8
8
11

1, 516, 424
1,677,385
122, 195
234, 236
192, 924
924, 417
159, 502
3, 778,184

515, 238

4C6, 486

31, 297

7
14

215,202
754, 800

5.185
29, 632

25, 502
88, (J06

9,370
1, 012, 327

3, 170, 088

2, 739, 422

104

12, 745, 357

3,721,964

il
174
31

18
22
111

460, 818
780,194

62

31
175

7,976, 652

6

4

194,116

71, 775

55, 510
90, 062

405, 063
892, 444

19, 242
315,802 !
4,303

31

843, 499

933, 827

116

2, 450, 894
215,633

23 227
129

190

1, 002 !

2, 651, 508

26, 671
1,962
30, 613

194,182

291

762, 221

52, 582
1, 116,647

231, 506

42
188

14, 099
618
5,016

481 I 22, 716, 671

521

11, 569,175

$5, 381
44,310

8
21

$21, 594
109,147

117, 333
3,882

17
3

157, 887
17,897

1
2

220
19, 572
88

i95, 221 ! 2,278,883 |

!

I

DISTRECT OF COLUMBIA
Agriculture and related indus12
tries
Mining and quarrying
27
Manufacturing:
Food products, beverages,
40
and tobacco
Textiles and textile products.
10
Leather and leather products
1
Rubber and rubber goods
5
Lumber and wood products.
Paper, pulp and products
2
1
Data incomplete. (See text, p. 15.)




4
6

$48,749
385,182

$28,5S0

23
7

963, 362
42, 569

2, 233

3
1

77,148
53, 587

9,319
6,698

1

110

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and
Territories—Continued
DISTRICT OF COLUMBIA—Continued

Corporations reporting net income

Industrial groups

Manufacturing—Continued.
Printing and publishing
Chemical 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,
and related business.
Combinations—Predominant
industry not ascertainable
Inactive concerns
Total-

Total
number of
corporations Number

Net
income

63

43

$1, 785, 260

24
11
28

16
9
5

Prior year
loss
deduction
from
net income
for net
taxable
income

300, 230
461,076
53, 307

Income
and
profits
tax

Corporations
reporting no net
income

Number

Deficit

$214,490

20

$92,505

36,007
56, 246
5,441

$19, 455

8
2
23

39,269
7,887
2,179, 049

28

11

228, 043

2,565

30, 691

17

87, 779

212

118

3, 964, 582

24, 253

480,107

94

2,602,153

73

48

1,160, 497

138, 316

25

213,055

74
387

57
243

11,476,587
6,876,006

4,067, 774
86, 888

917,913

17
144

192,362
1,133, 270

204

132

2,035,807

99,026

342

214

4,442, 863

31,460

822

30, 390, 273

4, 337,981

3,196, 897

644

6, 211, 642

$51,059

$140, 267
8,339

124
12

$1, 472,008
222, 583

84, 988
850

59
2

771,045
2,058

373, 334
39, C U

433,341
9
41, 320

53
1
25

705, 931
7,518
103,849

20, 614
12,254
2,708

150, 793
14, 236
22,121

38
9
21

824,601
55,901
156,134

872,328
226,816
511, 726

598,975
1,341,086

135

135
1,466

72
128

FLORIDA
Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages,
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 L.
Trade
Public service—Professional
amusements, hotels, etc
Finance—Banking, insurance,
and related business
Combinations—Predominant
industry not ascertainable
Inactive concerns
...
Total

237
25

113
13

$1,320, 577
81,630

135
10
1
1
130
3
75

76
8
1
1
77
2
50

784, 429
15, 331
1,936
1,705
3,869,542
2,467
389, 735

77
20
44

39
11
23

1,154,136
135, 873
205, 924

41

23

198,065

27,894

18,093

18

216, 242

537

311

6, 759,143

476, 445

765, 751

226

2,843, 279

82 1
174
926

245, 394

2,911

23, 530

40

828,941

110
622

4, 641, 641
6,170, 945

31,696
635, 769

561, 507
596, 474

64
304

668, 047
1, 996, 750

243

137

718,972

13, 793

67, 717

106

1, 268,842

1,248

685

4, 450, 380

66, 613

442, 225

563

3,365, 808

36
377

16

125,103

499

12, 726

20
377

248,728
2,020

3,885

2,049

24, 513, 785

1, 278, 785

2,618, 536

1,836

12,917,006

»Data incomplete. (See text, p. 15.)




42

111

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and
Territories—Continued
GEORGIA
Corporations
reporting no net
income

Corporations reporting net income

Industrial groups

Agriculture and related industries
Mining and quarrying..
Manufacturing:
Food products, beverages,
and tobacco
Textiles and textile products.
Leather and leather products.
Rubber and rubber goods
Lumber and wood p r o d u c t s . .
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 1
Trade
Public service—Prof e s s i o n a 1,
amusements, hotels, etc
Finance—Banking, insurance,
and related business
Combinations—Predominant industry not ascertainable
Inactive concerns
Total..

Total
number of
corpo- (
rations Number

Net
income

$159, 980
418, 734

170
42
198
168
7
5
160
9
69

131
127
4
2
116
7
41

10,811,817
16,692,016
412. 388
35, 579
2, 236,133
203,448
413,911

129

75

1, 779, 354

58
70

35
38

869, 511
507, 829

39 !

423, 908 !

69
942 i

Prior year I
loss
I
deduction j
from
\
net income i
for net j
taxable j
income ;

$64,009 !
6,357 !

Income
and
profits
tax

$4,720
48,274

Number

102
21

107,179 I 1,319,118
1,801, 526 i 1,945,377
48, 720 I
45, 443
35, 579
225, 417
299,058
21, 981
24,160 j
43, 594
11,301 i

Deficit

$670,231
338,566
532,365
1,041,414
14, 540
136, 249
1,187, 868
14,109
170, 416

572,122 \

140, 713

904, 833

:

95, 486
23,109

95,372
545, 422

66,019
288,575
f.9,372

39, 463

30

363, 525

615 j 34,385,894 j 3,313,611

3,899,701

327

5,006,113

91

49

613,819

111,801

55, 906

624, 033

260
1, 500

172
812

5, 253, 731
8,051,571

93,015
1,042, 232

620, 570
765, 596

1,854, 320
5, 879, 586

132

915, 979

11,290

91, 308

66

576, 064

1,360

834

6, 946, 764

102, 644

716, 824

526

2, 446, 544

12

28, 164

7, 398

1,167

H
156

212, 446
2,088

56, 774, 636 I 4, 752, 357

6, 204,066

2,030

17, 609, 991

26 j
156 |_
4,745

2,715

HAWAII

Total manufacturing

68
1

32

$1, 079, 672

$164, 331

$107,413

36
1

$2, 355, 341
10

76
2

40

6,102 426
1, 484

592 223

691 691

36
1

909 8?0
774

1

1

51, 27(;

6,409

17

12

93, 663

10, 082

5

17, 246

6

4

783, 386

18,864

95,184

2

5,603

3
4

2
2

6,353
7,184

1

2,651

3€0
317

759
27, 369

5

3

3,191

114

65

7,048, 963

613, 738
-

* Data incomplete. (See text, p. 15.)




to

|

to

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages,
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
_

804,043
=====

5,016

49

966, 597

112

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—Continued
HAWAII—Continued
Corporations
reporting no net
income

Corporations reporting net income

Industrial groups

Construction
. . . _. -.
Transportation and other public
utilities1 .. _
Trade
Public service—Prof e ss i o n a 1,
amusements, hotels, etc. _ _
Finance—Banking, insurance,
and related business
Combinations—Predominant industry not ascert'iinabie
Inactive concerns
Total

Total
number of
corporations

Number

Net
income

10

7

$150,852

33

24

2, 773, 523

381

108

2,085,576

28

11

Prior year
loss
deduction
from
net income
for net
taxable
income

142,185

134
10
25
604

90

Deficit

3

$21,800

341, 767
2^3, 464

9

29,334
651,040

16,928
171,197

383,124

5 51 15,159,068

Number

$18, 546
$17,709

1,489,173

8

Income
and
profits
tax

47, 624

73
17
38

795,. 778

1, 750, 982

2
25
253

191,685
206,475
4,942
4,427, 230

IDAHO

Agriculture and related industries
Mining and quarrying
M a nufacturing:
Food products, beverages,
and tobacco
Textiles and textile products.
Leather and leather productsRubber and rubber goods _
Lumber and wood products..
Paper, pulp, and products. - .
Printing and publishing. . . .
Chemicals and allied substances
Stone, clay, and glass prod-,
ucts
Metal and metal products...
All other manufacturing industries
Total manufacturing._
Construction
Transportation and other public
utilities l
Trade

Public s e r v i c e—Professional,
amusements, hotels, etc
Finance—Banking,
insurance,
and related business.
Combinations—Predominont industry not ascertainabk>
Inactive concerns
_.
Total

.

133
176

54
31

$911, 731
860, 615

$205, 530
51, 426

$22,962
99, 211

79
145

$755, 761
970, 653

64
1
2
1
43
1
25

34
1
1
1
25

70. 967
1, 892
1, 375
492
2, 201, 376

445

4, 462

30

201, 563

14

52, 459

3

2

6,596

554

1

16,086

7
5

2
4

4, 354
238, 574

219
8, 965

5
1

14, 607
4,613

7

3

14, 883

159

87

2, 598, 968

1

D a t a incomplete.




165, 068
3, 940

165," 770*

1,601

18
1
11

453,959
565
13, 402

1, 575

4

19, 453

1,019,852

184, 783

72

725, 849

15

8

10, 515

99

7

284,913

48
231

214, 435
936, 272

61, 058

20,119
73, 220

52
235

261,638
1,169, 209

5,598

32

62, 562

14, 236

56,197

221

1,178, 841

562

14
281

26, 395
401

1, 352,102

462, 751

1,138

5,436, 222

86

54

103,180

428

207

695,100

28
281

14

16,711

734

6, 347, 527

*
Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages,
and tobacco
Textiles and textile products.
Leather and leather productsRubber and rubber goods
Lumber and wood products.

853, 637

100
460

J, "-72

.

1

ILLINOIS

243
579

119
275

$570, 042
28, 386, 348

$92, 781
1,849, 745

$44, 882
, 354, 966

124
304

$2,194,220
6, 339,473

933
780
127
34
427

561
448
67
22
294

65, 068,426
17, 510, 742
6, 278. 869
535.816
15, 276, 859

1, 588, 804
1, 286,184
333, 252
107, 495
1, 698,311

859, 699
960,897
888, 976
50, 368
701,694

372
332
60
12
133

31, 270,858
4,980,634
1,027, 334
155,506
2,191,540

(See text, p . 15.)

113

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and
Territories—Continued
ILLINOIS—Continued

Corporations reporting net income
Total
number of
corporations Number

Industrial groups

Net

income

Prior year
loss
deduction
from
net income
for net
taxable
income

Monufacturing-—Continued.
145
Paper, pulp, and products-.
951
Printing and publishing
Chemicals and allied sub502
stances
Stone, clay, and glass prod265
ucts
Metal and metal products.,. 1, GSO
All other manufacturing in1,415
dustries
Total manufacturing

7,259

Construction
Transportation and other public
utilities *
Trade
Public s e r v i c e—Professional,
amusements, hotels, etc
Finance—Banking, insurance,
pnd related business
Combmations—Predominant industry not ascertainable.
Inactive concerns .__

805
1, MO
6, 788

Income
and
profits

Corporations
reporting no net
income

Number

Deficit

tax

92
635

$4, 009, 508
21, 108, 056

$502,332
209, 593

$416,061
2, 524,115

53
316

$1, 535, 955
1,911,724

301

69, 020, 362

588, 417

8 542 744

201

2, 542, 697

177
971

7, 623, 067
75, 807, 402

547, 655
10, 788, 999

857 954
8,074, 927

88
709

882,374
27,747,036

814

51, 527, 095

7, 597, 751

5,400, 513

601

8, 790, 272

4,382 333, 766, 202

25, 248, 793

38, 277, 948

2,877

83, 035, 930

542

12, 272, 929

600,389

1 382 472

263

2,443, 753

772 100, 370,910
4, 338 109,443, 576

1, 061, 405
24, 032, 476

12 319 531
10 000 005

368
2, 450

28 298 872
23,498,149

1,313

17,257,694

771, 548

1, 871, 221

864

6, 784, 588

2, 560

65, 533, 704

673 369

8 275 170

967

20 249 797

117
1,549

59

3,156,599

227, 560

358, 291

58
1,549

1,015, 414
384

24,184 14, 360 670, 758, 004

Total

2,177
3, 527

54, 558, 066

75,884, 486

9,824

173, 860, 580

INDIANA

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages,
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 _

124
333

60
159

$141,190
6,016,100

$783,470

$9 703
634, 569

64
174

$243 272
4, 669, 555

435
105
20
21
300
34
218

272
66
11
10
219
22
163

7,797,212
3,167,072
132,334
337, 945
9, 467, 901
859, 682
3,159,227

266,408
69, 871
111, 925
19, 932
704,810
185, 645
16,959

928 723
463,863
98, 204
41,099
1,068, 834
81,172
371,965

163
39
9
11
81
12
55

1 865 280
566, 492
52, 301
170, 776
1,058,305
97,192
308, 863

150

84

2,815,392

183, 773

319, 272

66

679,074

171
533

115
266

7,109,357
30, 756, 723

52,806
2,324, 677

874,453
3, 546,055

56
267

487, 471
12,436, 822

347

201

6, 606,133

475,418

794, 848

146

2, 604,496

2,334

1,429

72, 208,978

4,412, 224

8,588,488

905

20,327,072

175

2,067,063

74,807

222,150

85

481, 793

445
1,626

8,349,353
15, 643, 565

7,018
1,026, 593

980, 216
1, 563, 255

148
816

1,550, 402
5,131, 702

Construction ____
260
Transportation and other public
593
utilities 1
_ .
2,442
Trade
Public service—Professional,
568
amusements, hotels, etc
Finance—Banking, insurance,
2, 533
and related business . _ . _
Combinations—Predominant in31
dustry not ascertainable
Inactive concerns
_
_
823
Total.

__| 10,041

* Data incomplete. (See text, p. 15.)




375

2, 250, 681

30,146

218, 933

193

724, 599

1,956

15, 396, 707

142, 840

1, 551, 825

577

6,837, S75

16

90,301

9,285

15
823

81, 701
2,472

13, 778, 424

3,800

40, 050, 443

6,241 122,163, 938

6, 477, 098

114

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—Continued
IOWA

Corporations reporting net income

Industrial groups

Total
number of
corporations

Number

Net

income

Prior year
loss
deduction
from
net income
for net
taxable
income

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages,
and tobacco
..Textiles and textile productsLeather and leather productsRubber and rubber goods
Leather 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,
and related business
Combinations—Predominant industry not ascertainable
Inactive concerns
Total
_.

Income
and

profits

Corporations
reporting no net
income

Number

tax

118
181

63
67

$349, 633
831,095

$9, 545
101,028

$36, 490
81, 789

55
114

$290, 481
683,722

374
42
12
9
69
12
150

229
21
7
2
48
4
106

3, 659,916
463, 092
89,800
56,433
3, 520,056
57, 363
1, 386, 260

302,025
15, 686
62, 916

400, 569
56, 228
2,658

625, 487
37,737
45, 581

356, 576
1,484
154, 826

145
21
5
7
21
8
44

2,109,383
177, 532
24,322
525,309
144,864
132,313
294,498

81

45

1,022, 747

25,071

118,961

36

173, 270

96
222

41
108

1,367,871
3, 834, 030

41,214
580,113

161,032
397, 718

55
114

620, 589
1, 713,156

153

82

1, 401,105

150, 852

148, 967

71

450, 348

1,220

693

16, 851, 673

1, 886, 682

1, 799, 019

527

6, 365, 584

134

83

1,440,947

200

164, 839

51

344, 824

866
2,345

612
1,583

4, 353, 725
12, 639, 839

19, 782
2, 290, 583

467,187
1, 036, 757

254
762

614,118
4,189, 561

445

275

930, 755

16,958

80, 704

170

841, 529

2,863

1,940

11, 488, 862

126, 682

1,083,133

923

8,318,883

34
633

25
2

171, 858
757

4,292

18, 632

9
631

38,415
2,073

8,839

5,343

49, 066,144

4, 461, 752

4, 768, 550

3,496

21, 689,190

$95,173

$1, 503
1,485,842

23
222

$195,263
4,496,945

380,559
4,609

62
2
4
1
1

914, 111
15,324
12,942
347, 620
908

KANSAS

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages,
and tobacco
Textiles and textile products.
Leather and leather productsRubber 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

32
343

9
121

$23,552
12,085, 707

190
10
6
1
14
2
44

128
8
2

3, 254, 904
52, 365
24, 070

60, 716

13
2
31

320,440
113,742
228, 736

59,868
13,515
3,041

31,394
12,238
22,364

48
32
73

23
19
37

2, 773, 520
887,324
1,088,457

462,687
9,047
101, 748

296,961
116,852
124,725

23, 955

13

64,196

25
13
36

566, 711
170,988
379,754

47

31

826, 854

15, 454

95,672

16

156,106

467

294

9,571,012

750,031

1, 085,374

173

2,628,660

51
O onstruction
Transportation and other public
395
utilities1
1, 581
Trade
1
Data incomplete. (See text p. 15.)

30

247, 503

42,829

20,244

21

107, 240

287
1,016

87, 257, 588
6, 268,693

16,893
1,132, 560

10,875, 589
508,808

108
565

734,114
2,909,586

Total manufacturing




115

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and
Territories—Continued
KANSAS—Continued

Corporations reporting net income

Industrial groups

Total
number of
corporations Number

Net,
income

Public service—Professional,
amusements, hotels, etc
166
87
Finance—Banking, insurance,
and related business ______ 1, 7G8 1., 266
Combinations—Predominant in11
dustry not ascertainable
_
5
Inactive concerns
142
Total

4,956

Prior year
loss
deduction
from
net income
for net
taxable
income

Deficit

79

$250, 716

428, 105

502

3,141,452

1,736

$118,065

18, 507

3,115 121,146,807

Number

$38, 796

$396,730
5,277, 515

Income
and
profits
tax

Corporations
reporting no net
income

6
142

4,301
53

2,155 546

14 44.", y<->7

1 £41

14, 468, 330

KENTUCKY
Agriculture and related industries
Mining and quarrying
M anuf actur ing:
Food products, beverages,
and tobacco
Textile and textile products,.
Leather and leather productsRubber 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

31
669

14
417

$28,474
10, 566, 513

$2, 324
1,333,083

$1, 523
1, 077, 257

17
252

$170,005
3,342, 824

291
62
18
6
122
3
105

194
42
9
2
89
3
66

3,674, 718
1,108, 574
223, 358
60, 060
3, 719, 340
5,481
837, 329

247,801
72,873
1,476
406, 002
2 032
66,608

397,100
117, 369
26, 050
7,257
400, 850

97
20
9
4
33

1,824,987
104,925
132, 581
51, 216
911, 729

78
51
109

47
41
59

6,031,134
1,133, 848
901, 414

186, 435
6, 922
110, 277

39

176,835

31
10
50

474, 964
45,999
2,458, 393

87

49

2, 797, 395

104, 742

335, 969

33

555, 291

932

601

20,492, 651

1,205,168

2,300,602

331

6,736,920

Construction
102
Transportation and other public
utilities l
361
1,247
Trade...
Public service—Professional,
306
amusements, hotels, etc
Finance—Banking, insurance,
and related business
1,105
Combinations—Predominant industry not ascertainable
_
35
Inactive concerns
331
Total

73,493
717, 380
134, 53S
90, 596

5,119

75

489, 690

133,114

47, 526

27

142,357

240
859

17, 085, 949
9,958,005

65, 371
COO, 490

1,874, 041
1,121, 544

121

1, 261, 496
5,493,117

185

1,761, 585

2,839

74, 239

901

8, 554,180

99,683

863, 673

23

721, 687

565, 322

15, 727

3, 315

69, 653, 734

4, 007, 394

388
121
204

349, 743
550, 521
38, 675

7,376,137

12
3;u
1 804

18 085 658

LOUISIANA
Agriculture and related industries
265
Mining and quarrying
210
Manufacturing:
Food products, beverages
282
and tobacco
.
Textiles and textile products.
36
Leather and leather products.
6
Rubber and rubber goods...
2
Lumber and wood products.
217
Paper, pulp and products.._
9
Printing and publishing
84
1
Data incomplete. (See text, p. 15.)




1
120
71

$792,, 393
890, 772

$59, 543
68, 523

$72, 712
95,613

145
139

$1, 532, 229
2,817,390

156
27
4
1
150
3
52

3, 522, 039
645,107
32.091
1,181
16, 247,748
1, 596
647, 201

739,649
12, 234

358, 020
75,479
3, 219

126
9
2
1

3, 645,835
103, 334
111,943

2,113,038

1, 740, 937

718

72,45y

1,394,966
48,031
114,668

116

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—Continued
LOUISIANA-Continued
Corporations reporting net income
Total
number of
corporations! Num-,
Net
I ber
income

Industrial groups

Manufacturing—continued.
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,
and related business
Combinations—Predominant industry not ascertainableInactive concerns
_.

Income
and
profits
tax

Number

Deficit

97

46 ; $1,311,410

$195,423

$136,921

$2, 088, 874

23

64, 062
425, 857

4,927
55,129

6,408
40,388

77, 637
390,403

79

154, 442

1,442

214
1,004
36
4, 087

15,453

20

252, 344

3,134,420

2,449,284

373

8, 228, 090

576

23,882,051
5,134,191

426, 916

11,640

44, 259

138
866

3,905, 307
12, 651, 395

558,132
1, 037, 891

429, 803
1, 319, 518

152

1, 248, 899

31,936

128, 853

62

359, 763

668

7, 519, 945

800, 453

396

1,962,671

16

1,160, S92

143,097

20
555

134,432
82

101
226

13, 302

23,052,734

36
871

Total

Prior year
loss
deduction
from
net income
for net
taxable
income

Corporations
reporting no net
income

!,580 i 51,649,253 I 5,168,351

692,

5,483,592 i 2,407

634

44, 743, 533

MAINE
1

Agriculture and related in- !
dustries
92
Mining and quarrying
49
Manufacturing:
Food products, beverages,
118
and tobacco
__
Textiles and textile products.
68
51
Leather and leather products.
1
Rubber and rubber goods
Lumber and wood products. _ 127
19
Paper, pulp and products
Printing and publishing
59
Chemicals and allied substances
_
38
Stone, clay, and glass prod21
ucts
CD
Metal and metal products
All other manufacturing in64
dustries
Total manufacturing.
Construction
Transportation and other public
utilities1... _
Trade...
..Public service —Professional,
amusements, hotels, etc
Finance—Banking, insurance,
and related business
_
Combinations—Predominant industry not ascertainable
Inactive concern?
Total

621

$218, 334
320, 930

$281
10,148

$19, 771
38,185

52
37

$392, 397
643,819

59
47
26
1
67
10
42

871, 054
10, 708, 801
3, 868, 525
1,943
688, 053
6, 205, 812
515, 870

28,983
125,713
70,179

96, 355
1,375,126
504, 592

59
21
25

433, 641
421, 469
333, 272

139, 316
3, 556

59,615
774, 515
57, 395

60
9
17

1,297,098
255, 974
71,138

15

331,191

12,142

38,330

23

48,907

13
29

117,950
501, 009

46, 545
69,018

12, 736
50, 918

8
26

'48,414
236,712

30

330, 573

7, 511

35,166

34

1, 266, 790

339

24,140, 781

502,963

3,064, 758

282

4,413, 415

78

55

185, 418

2,350

14, 531

23

328,157

358
948

262
629

7, 658, 317
3, 928, 778

1,880,105
350,814

880, 565
349,987

96
319

1,149,187
1,324,739

192

120

899, 264

31,840

92, 531

72

210, 024

548

386

2,755, 661

2,108

291,117

162

2,225,951

27
306

12

62,711

15, 788

3,915

15
306

487,818

3,219

1,855

40,170,194

2, 796, 397

4,755, 360

1,364

11,175, 507

'Data incomplete. (See text, p. 15.)




40
12

117

STATISTICS 01? INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and
Territories—Continued
MARYLAND

Corporations reporting net income

Industrial groups

Total
number of
corporations Number

Agriculture and related industries
.
Mining and quarrying
Manufacturing:
Food products, beverages.
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

Income
and
proti Is
tax

Number

Deficit

$90, 400

$3,748
290, 874

33
97

$167, 249
1,030,368

126, 630
513, 610
302,996

234, 018
387, 624
69,091

87, 528
41,786
1,590

127, 835
29,158
190, 335

97
45
6
2
31
14
43

1, 869, 006
1, 587, 626
543, 645
44,012
262, 495
163,186
210,970

3,636,564

5,193

433, 560

36

421,129

1, 360,468
3, 301, 777

29, 036
918,818

160, 982
289, 047

21
79

367, 755
1, 857,008

52
156

19
59

S48, 380
2, 517, 336

221
131
22
5
74
26
117

124
86
16
3
43
12
74

2,147,591
3, 591,269
872,912
4,053
1,159,596
288,901
1,591,414

103

67

57
159

36
80

116

67

1, 635, 385

39,813

203, ISO

49

3, 220, 622

1, 031

608

19,589,930

2,067, 000

2,124,830

423

10, 547, 454

102

1, 400, 514

44,957

153,110

68

3, 326, 699

155
628

10, 017, 098
12, 083, 687

.59, 006
1, 324, 511

1, 212, 507
1, 262,977

80
393

840, 536
3,014, 91

Construction
170
Transportation and other public
1
235
utilities
1,021
Trade.
P u b lie service—Professional,
299
amusements, hotels, etc
F i n a n ce—Banking, insurance.
1 110
and related business
C o m b i n at i o ns—P redo rn i n an t
38
industry not ascertainable
487
[ nactive concerns _
Total

Net

income

Prior vear
loss
deduction
from
net income
for net
taxable
income

Corporations
reporting no net
income

4, 599

184

1, 832,148

20, 258

200, 025

115

816,136

748

18,190. 560

883, 280

2,094,985

362

2 684 943

24,815

5, 714

21
487

702, 480
6:5

4, 514, 227

7, 355, 370

2, 079

23,130, 8;]8

$77 430
98,901

$2 433 G O
O
838, 727

158
176

$1 524 574
7, 448,102

17

2, 520 65, 766, 8S0

MASSACHUSETTS
Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages,
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
1

234

131 $19,503,483
6, 852, 819
58

392
905
681
68
211
190
434

176
577
375
44
136
117
296

11, 592, 734
91, 156, 356
16, 437, 973
5, 824, 350
4, 149, 750
15, 323, 089
9, 351, 576

274, 648
5, 131, 093
3, 352, 445
4,.181. 331
287,548
2, 350, 561
72,185

1, 394, 025
10, 865, 097
1,641,252
227, 340
461, 198
1, 040, 781
1,118,625

216
328
306
24
75
73
138

5,188. 997
11,596.009
8, 738, 452
552, 947
1, 287, 943
1, 928, 420
909, 769

316

185

19, 969, 234

2, 292, 443

2, 194, 877

131

1,700,200

128
953

77
497

1,178, 280
44,155, 919

90, 032
3, 925, 756

124. 604
4, 992, 660

51
456

718,226
12,470,71b

418

12, 847, 617

602,174

1, 509, 434

289

8, 334, 610

2,898 231, 986, 878 22, 563, 816

26,170, 493

2,087

53, 426, 901

707
4, 985

Data incomplete. (See text, p. 15.)




118

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—Continued
MASSACHUSETTS—Continued
Corporations reporting net income
Total
number of
corporations Number

Industrial groups

Construction
Transportation and other public
utilities *
Trade
Public service—Professional,
amusements, hotels, etc
F i n a n c e—Banking, insurance,
and related business
Combinations—Predominant
industry not ascertainable
Inactive concerns
Total

Net
income

Prior year
loss
deduction
from
net income
for net
taxable
income

Income
and
profits
tax

Corporations
reporting no net
income

Number

Deficit

593

335

$2, 554, 445

$132,388

$248, 354

258

$3,429,715

656
4, 611

439
2,916

42, 408,160
62, 098, 610

102, 725
3, 620, 248

5, 228, 872
7,091, 287

217
1,695

2, 239,058
16,906,004

1,063

603

7,991, 561

125,449

904, 808

460

1,978,164

2,347

1,499

39,931, 101

391, 335

4, 688, 493

848

66, 065, 713

76
1,013

41
2

1,813, 623
47

105, 681

208,942

35
1,011

673, 306
4, 968

8, 922 415, 230,727

27, 217, 973

47,813,576

6,945

153,696, 505

$235,299
322-, 574

139
109

$892, 419
1,414,101

1,176, 424
357, 056
60, 274
49, 394
1,188,100
529, 019
908, 579

182
56
13

2, 397, 525
1,031,825
287, 344
115, 9fi9
4,158, 211
1, 244, 257
525, 265

15, 867

MICHIGAN

Agriculture and related industries
2.r.9
105
Mining and quarrying
Manufacturing:
Food products, beverages,
432
and tobacco
Textiles and textile products. 141
44
Leather and leather products.
11
Rubber and rubber goods
Lumber and wood products. 338
74
Paper, pulp, and products . .
274
Printing and publishing
Chemicals and allied sub140
stances
Stone, clay, and glass prod117
ucts
1,048
Metal and metal products
All other manufacturing in437
dustries
Total manufacturing
! 3,056
Construction
391
Transportation and other public
456
utilities i._
2,982
Trade
Public service—Professional,
622
amusements, hotels, etc
F i n a n c e—Banking, insurance,
2,831
and related business
Combinations—Predominant industry not ascertainable
49
Inactive concerns
1,042
Total

_jll,853

120

$2, 076, 390
2, 813, 683

250
85
31
4
206
51
194

11,019.756
3,097, 709
1, 034, 216
415,211
11,460, 7W
4, 656, 281
7, 54,5, 169

89

8, 762, 319

2, 717, 789
70
545 276, 496, 818

$83,406 I
180,347 j
1, 266, 628
193, 757
538,674
17, 370
1,805,196
1,130, 430
42, 377

132
23
80

518,785 ! 1,052,818

51

402,166

322. 584
31,130, 369

47
503

313, 555
22,030,934
4, 739, 607

62, 365
32, 537, 941

234

31,112,793

653,253 ! 3,890,346

203

1,759

1358,327,880

38, 766, 776 | 40, 664, 963

1,297

230

2,083, 244

100, 765

306
1,880

15, 667,813
33, 746, 200

104,989
3,082, 265

206,499

37, 246, 658

161

996,375

1,914, 500
150
3, 556, 832 1,102

15, 209, 059
8, 590,805

373

3, 677, 261

136, 685

383,946

1,825

28, 643,973

431, 665

2, 768, 776

21
1

189, 076

111,021

249

17, 357

1, 653, 788
9,832, 563

1,041

6,571 447, 225, 520

472, 220
18, 229

42,997,979 | 50,070,746

5,282

76, 326, 217

MINNESOTA
Agriculture and related industries.
Mining and quarrying
Manufacturing:
Food products, beverages,
and tobacco
Textiles and textile products.
Leather and leather products.
Rubber and rubber goods
1

204
279

71
101

$867, 273
3,156, 612

$95,034
360, 657

133
178

$1,141, 295
1,143, 744

591
98
21
5

402
65
14
2

13, 667, 509
2,804,632
382, 564
2T7,259

1,420,146
244, 816
28. 589
28,158

189
33
7
3

2,429, 658
387, 234
227,873
316,471

Data incomplete. (See text, p. 15.)




119

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and
Territories—Continued
M T N K E S 0 T A—C on ti n tied

Corporations reporting net income
Total
j numj her of
! corpc- j
irations: NuraI
i bcr

Industrial groups

Prior year \
loss
!
deduction ; Income
and
from
|
net income ! profits
tax
for net i
taxable |
income i

Net
income

Stone, clay, and glass products
Metal and metal products_._
All other manufacturing industries
Total manufacturing

125 !
21 |
258 !

87
13
L62

$6, 588,193
995. 9S5
931', 901

85

$926,514
118,704
33,044 i

Total manufacturing

Total.

17,723

615, 636

41

219, 555

24, 603
639, 413

201, 934
213,311

39
148

215, 279
2, 870, 529

187

101

2,724,4%

195, 844

301,697

86

788, 5C3

1,072 j 40,079,157

4,865, 642

4,334,104 | 688
202, 528 I
2,159, 333
2, 371, 674

9,581,477

109

900, 735

125
981

6, 645, 826
7,009, 070

176, 725

183

839, 258

1, 385, 289

1,428

11,107,908

12, 047

36
861

!

287, 256
21,887

96,881,835

9,586,216

11,097,391

4, 722

38, 678,456

95
11

64
5

$220, 756
21,342

$19, 267

$10, 622
1, 162

31
6

$206, 493
59, 565

86

64
10

579, 665
422, 967
700

474
212,301

61,242
2,:;, 822

22
4

339, 077
12,128

4,965,776
1,120,420
286, 128 '.__
82, 725

480,231
29, 516
7,094

38

795, 452

4

5, 543

15
6
4
2

262, 457
18,007
43,577
16, 260
1,492, 501

110

1

i

24
39
12
15

310
11
90
587
73
447
13
41
1,678

Data incomplete. (See tex t, p. 15.)




$1, 401, 605
242, 785
481,925

718, 592
387, 713

72
1
20
24
6
11
6

678, 463
41, 367
85, 945
230,806

429,842
14.070
12, 543

29,499
2,709
7,747
26, 204

215

7,314, 551

1,795,650

669, 564

95

8

30,431

2,214

3

19,179

75
413

887, 745
2,584,581

15

476, 625

100, 006
190, 933

479,145
751, 577

55

147,702

12, 590

8,106

327

1, 738, 958

. 79,197

148,457

8

77,289

20,353

5,659

120
5
41

1,170 i 13,023,355

2,403,682

1,136, 723

508

i
!

38
8
96

4, 650, 313

_J10,269 j 5,547

Construction.
Transportation and other public
utilities 1 . ._
Trade
Public service—Professional,
amusements, hotels, etc
Finance—Banking, insurance,
and related business
Combinations—Predominant
industry not ascertainable
In active concerns

$709, 367
107,880
462, 570

61
121

1,760

Agriculture and related industries
Minine and quarrying. __. _ . . .
Manufacturing:
Food products, beverage,
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.

Deficit

100
209

Construction
j 250 j 141 1, 830,414
20,867
Transportation and other public !
j
1, 556, 716
utilities^
i 421 I 296 11, 583, 677
Trade
I 2,667 i 1,686 23, 891,407
2, 764. 121
P u b l i c service—Professional,
amusements, hotels, etc
477
294 1, 756, ,333
7,120
F i n an c e—Banking, insurance,
and related business
3,291 I 1, 8G3 13, 610, 708
205, 026
Combinations—Predominant industry not ascertainable
59 I
100, 254
2,100
Inactive concerns
_,
861 !
Total

Number

I

I

Manufacturing—Continued.
Lumber and wood products..
Paper, pulp, and products...
Printing and publishing
Chemicals and allied sub-

Corporations
reporting no net
income

174
18

51,833
526, 202
104, 231
3, 690, 726

120

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—Continued
MISSOURI
Corporations
reporting no net
income

Corporations reporting net income

Industrial groups

| Total
j num| bcr of
| corporations! Number

Agriculture and related industries __
Mining and quarrying
Manufacturing:
Food products, beverage-,
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 l
Trade
Public service — Professional,
amusements, hotels, etc
Finance — Banking, insurance,
and related business
Combi nation s—Predominant
industry not ascertainable
Inactive concerns.
Total.

Net
income

Prior year
loss
deduction
from
net income
for net
taxable
income

Income
and
profits
tax

Number

Deficit

11
7
4G5

67
156

$709, 250
5, 732, 520

$102, 609
777, 281

$66,284
603,060

104
309

$673, 265
4, 030, 705

4S3
255
76
14
206
46
336

300 20,099,807
102 4, 584, 723
49 14, 667, 233
5, 749
5
147 14, 294, 476
459, 333
31
218 3,449,133

1,016,354
525, 687
656, 744
9J8, 198
56, 799
109, 365

2,279, 588
512, 909
1,887, 274
11
1,660, 336
45,213
382,103

183
93
27
9
59
15
118

3, 940, 095
745,828
629,822
94, 749
1,235, 598
317, 911
1,137, 342

237
123
456

141 10, 634, 685
85 4, 687,136
256 14,751,878

562, 890
108, 767
1, 914, 398

1, 250, 995
573, 758
1, 582, 898

38
200

2, 739, 092
580,842
4,076,211

383

194

1,350,405 !

189

180,466

2,615 j 1,588 I 98,787,295 j 6,049, COS

11,525,40) j 1,027

1, 573, 715
17,071,205

1, 562, 943

44, 464

147, 214

150

975, 663

22, 093, 570
47, 000, 959

24, 483
3,882, 079

2, 718, 389
5,251,075

160
1,295

4,022,031
16,422, 652

575
3, 712

2,417
481

4, 587, 925

109, 911

480, 939

320

1,481, 001

4,431

3,050

23,221,854

607, 671

2,307,154

1,381

14, 782, 504

44
974

18
1

262, 883
150

31,898

27, 642

26
973

92,842
73

23,127,247

5,745

59, 551,941

_| 14,190 I 8,445 203,959,349 11,630,064

MONTANA

A griculture and related industries 275
M ining and quarrying
j 362
Manufacturing:
I
Food products, beverages,
and tobacco
80
Textiles and textile products.
2
Leather and leather products.
1
Rubber and rubber goods
1
Lumber and wood products
20
Paper, pulp, and products
Printing and publishing
51
Chemicals and allied substances
15
Stone, clay, and glass products16
Metal and metal products...
16
All other manufacturing industries
7
Total

209 I . 108

i Data incomplete. (See text, p . 15.)




$271, 767
786, 049

$91,140
149, 350

$11,883
71,760

$1,009,903
2,097,137

284, 429

11,643

27,398

271,075
6,692
6,105
5,803

11,790

72, 268

4,532

""4735I"

143, 215

157,710

7,307

17,493

127, 720

23,807
21,859

2,466
13,458

1,278
17

20,805
26,588

39,406

62,327

108, 207
~~69~80T

2,195
668,008

10,633
101

690,904

121

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for Slates and
Territories-—Continued
M O N T A N A—G on ti n uftd
Corporations
reporting no net
income

Corporations reporting net income

Industrial groups

Total |
num- !
I ber of i
|corpo- :
rations Num: ber

Construction
40
Transportation and other public
utilities'
I 143
Trade
j 942
Public service — Professional,
amusements, hotels, etc
Finance — Banking, insurance,
and related business
Combinations — Predominant
industry not ; « i c i Lcu.uaijiu
IHUUJW.V n u t ascertainable
j
^J

Inactive concerns

\

Income
and
profits
tax

i Num- I
j ber !

Deficit

$4,449
82
511
120
418
10

808
3,922

Net
income

Prior year i
loss
I
deduction i
from
J•
j net income j
for net
|
taxable j
income

$4, 027

20

$66, 220

134,945

309,413
140, 005

61
431

247, 705
2,101, 702

3, 030, 275
1,957,269
870, 401
1, 408, 413

6, 297

105,100

72

370, 836

33,545

117,937

512

2, 501,901

900

11
808

25,181

14, 103

1,435 i 9,069,415

459, 132

800,678 I 2,487 I

9,111,489

NEBRASKA
Agriculture and related industries
Mining and quarrying
M anufactur ing:
Food products, beverages,
and tobacco
Textiles and textile products.
Leather and leather products.
Rubber and rubber goods
Lumber and wood prod nets _
_
Paper, pulp, and products
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
_
.__ . _
Metals 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,
and related business
Combinations — Predominant
industry not ascertainable
Inactive concerns
Total

110
49

51
14

$280, 360
816,920

$51,802
39, 400

$19,144
96, 051

59
35

$551,177
41,405

137
13
5
5
16

78
7
5
2
8

3, 845, 428
32, 346
48, 818
64. 205
230, 093

78,718

461,872
2,790
1,474
5. 409
27, G28

59
6

703, 954
13, 299

31.008
20, 936

3
8

54.014
28, 614

78

58

1,162, 754

8,874

148, 056

20

110, 093

36

19

65, 716

23, 024

3,143

17

179, 947

29
75

15
29

90,191
430, 736

6,129
62,300

8, 694
43,142

14
46

44, 726
479,127

45

25

476, 570

38, 602

51, 674

20

292, 294

439

246

6, 458, 857

269, 651

753, 882

193

1, 906, 668

75

54

1,114,700

26, 507

129, 716

21

247, 089

335
1,640

246

2, 403, 360
9, 405, 209

31, 097
1, 473, 961

267,303
865, 243

89
590

122,400
3,921, 362

232
1, 773

1, 050
155
.1,106

22
427

11

5,102

2, 933

589, 778

2,678

51, 880

77

293,918

5, 047, 396

58,314

458, 774

667

4,799, 755

49,555

1,103

3,922

11
427

180,897
4,190

1, 954, 579

2, 645, 915

2,169

12, 068,951

$17, 781
443

$7, 442
22, 737

50
314

$1, 644,972
1,388, 641

26,166,141

NEVADA
77
Agriculture and related industries
Mining and quarrying
356
Manufacturing:
Food products, beverages,
18
and tobacco
_
Textiles and textile productsLeather and leather products.
Rubber and rubber goods
1
Data incomplete. (See text, p . 15.)




$110, 863
194, 237
12,276

1. :,J. I

239, 021

122

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

Total
number of
corporations Num-

ber

Manufacturing—Continued.
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

Net
income

4

1
7

26,940

5
1

1
1

Income
and
profits
tax

Number

Deficit

$4, 771

$38, 166

13

Prior year
loss
deduction
from
net income
for net
taxable
income

$4,031

3

$104,614

1,621

6

14,189

5

3,628

1

14,574

10, 488

28

376, 026

283

3

1,283

12,313
14,816

28,880
41,399

21
41

18, 565
105,901

4, 669

16

53,789

423,175

53, 579

34, 002

42

77,053

33, 777

28,110

111

3
421

205

1, 723, 404

132, 634

150,011

939

3, 666, 525

$2, 921

6
7

$13, 374
178, 794

22, 964
9, 296

1

1

1,515

44

16

111, 157

Construction
8
Transportation and other public
41
utilities 1
Trade
Public service—Profe s s i o n a 1, 149
amusements, hotels, etc
42
Finance — Banking, insurance,
and related business
123
Combinations—Predominant industry not ascortainablo
7
421
Inactive concerns
1, 2CS
Total

5

8,277

20

268, 980
506, 436

2,620
912

Total manufacturing

108
26
81
4
329

5,592

66, 502

NEW HAMPSHIRE
Agriculture and related industries
Mining and quarrying--Manufacturing:
Food products, beverages,
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 i
Trade
Public service—Professional,
amusements, hotels, etc
Finance — Banking, insurance,
and related business
Combinations—Predominant industry not ascertainable
Inactive concerns
Total
1

16
8

10
1

$39, 636
794

22
58
39
1
60
18
22

13
42
26
1
35
14
14

114, 614
2, 072, 560
1,061,801
20, 057
539, 446
1,069, 820
178, 606

$20,032
400, 924
23, 386
17, 973
213, 843
5,630

10,749
204, 594
126, 905
11
32,472
131,002
20,132

9
16
13

71,070
1,359,938
488, 575

25
4
8

385,094
46,126
42,833

10
5
49

6
3
25

70, 684
23,107
734,842

15,861
30,176

8,098
534
84, 236

4
2
24

35,903
6,100
244,474

21

16

675,133

7,649

89, 869

5

16,231

305

195

6, 560, 670

735, 454

708, 602

110

2,696,344

19

14

45, 975

3,278

5

15,174

98
243

71

1,193, 554
1,240,826

105,157

139,945
112,871

27
83

197,356
568,266

199, 780

6,491

16,800

41

99,705

154,578

63

374,135

3
40

2,261,701

385

6,404,849

85
253

44
190

7
40

4

1,074

689

Data incomplete. (See text, p. 15.)




160

1,500,438
1,458
10,783,131

847,102

1,138,995

123

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for Slates and
Territories—Continued
NEW JERSEY

Corporations reporting net income
Total
number of
corporations Number

Industrial groups

Agriculture and related industries
Mining and Quarrying
Manufacturing:
Food products, beverages,
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

Net
income

Prior year
loss
deduction
from
net income
for net
taxable
income

Income
and
profits
tax

Corporations
reporting no net
income

Number

Deficit

143
114

71
54

$857,075
2,136, 081

$6,888
53,732

$99, 783
253, 618

72
60

$548,263
702, 712

345
765
89
65
112
70
218

181
415
49
30
77
41
158

13, 510,188
34, 293, 082
2,211, 440
3,447, 261
2,115, 343
1,811,748
3, 341,419

847, 528
2,022, 694
159, 351
480, 743
172, 418
141, 514
48, 917

1, 555, 241
4,081,172
251,000
368,383
241, 388
203,186
388,150

164
350
40
35
35
29
60

4,079, 572
5, 624, 749
1,042, 670
1, 782. 666
428, 929
425, 553
452, 799

255
176
783

148
118
391

10, 024,991
5,087, 937
34,938,072

296, 867
272,969
2,952,872

1, 208. 792
589,169
3,954, 338

107
58
392

1,144,157
854,184
10, 032,055

323

19,812, 490

1, 777, 429

2,211,779

223

2,943, 020

1,931 130, 593,971

9,173, 302

15,052, 598

1,493

28,810r 354

546
3,424

Construction
_
624
435
Transportation and other public
347
567
utilities l
_
2,333 1,499
TradePublic service—Professional
447
773
amusements, hotels, etc
Finance — Banking, insurance,
3,092 2,074
and related business
Combinations—Predominant in65
dustry not ascertainable
_.
34
627
Inactive concerns
Total
11,762 6,892

5,143,429

314,942

532,195

189

1,173, 714

20, 674, 954
34, 908, 649

172,888
979, 383

2, 508, 365
4,007, 357

220
834

2, 514,161
5, 634,133

4,145,071

20, 241

448, 616

326

2,128, 936

36, 274,083

264,436

4,188, 986

1,018

6, 948? 124

528,160

17,135

59,172

31
627

1,158, 241
25, 381

235,261,473

11,002, 947

27,150, 690

4,870

49, 644,019

NEW MEXICO
Agriculture and related industries
Mining and quarrying
M anuf actur ing:
Food products, beverages,
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

108
84

24
16

$184,336
787,443

$18, 571

$17,107
97,175

84
68

$1,194, 993
286, 625

27

17

49,030

5,855

2,967

10

51,288

8

4

155, 516

4,764

18,220

4

166,714

23

13

30, 749

5, 973

1,208

10

72, 530

2
3

1
2
2

20,785
11,163
11, 555

2, 990
895

1
1

62,404
13, 215

10,617
2

• 9,894

39

278, 798

27,209

26, 280

28

376,045

1,398

2

192

4,196
191,081

14,802
138, 635

14
75

39,379
283,152

3,160

24

75,678

2
2
67

Construction ,
10
Transportation and other public
39
utilities 1
242
Trade
.
. .
Public service—Professional,
63
amusements, hotels, etc_
* Data incomplete. (See text, p. 15.)

10503 °—-25f




9

8

18,420

25
167

147, 557
1,524, 297

39

62,646

124

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and
Territories—Continued
NEW MEXICO—Continued
Corporations reporting net income

Industrial groups

Finance—Banking, insurance,
and related business
Combination—Predominant industry not ascertainable
Inactive concerns

Total
number of
corporations Number

Net
income

130

$400, 238

4
101

2
450

3,405, 536

Income
and
profits
tax

1,806

941

Total

223

Prior year
loss
deduction
from
net income
for net
taxable
income-

lS, 655

$31,175

Corporations
reporting no net
income

Number

Deficit

93

$1,102,752

2
101

30,040

244,712

329,732

491

3,388,856

$1,431, 783
29, 518,659

$141,110
5,367,898

$137,327
2,986,048

231
602

$8,891,199
74,462, 271

827 121,340,884
2,438 118,497,502
282 16,702, 111
56 14,430, 749
451 10, 713, 791
281 17,963,772
1,147 47,301,580

10,022,435
9,625,068
2,088,315
10, 515,015
765,843
1,638,146
2,632,665

13,788,479
13,496,100
1,796,601
481, 755
1,185, 248
2,015, 647
5,443, 419

702
1,890
190
45
242
209
775

34,843,128
30, 091,102
2,754,433
5,063,474
4,404, 560
11,888, 381
8,319,670

1,269

720 162, 555,356

7,820,956

19,261,926

549

15,272, 062

444
2,577

286 14, 550,028
1,356 127, 563,852

635,273
13,428,144

1,726,912
14,202,107

158
1,221

1,6 .
49,078,922
30,384, 690

NEW YORK
Agriculture and related industries...
_
Mining and quarrying
Manufacturing:
Food products, beverages,
and tobacco
Textiles and textile products.
Leather and leather products.
Rubber and rubber g o o d s —
Lumber and wood products.
Paper, pulp, and p r o d u c t s . .
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products.._
All other
manufacturing
industries
Total manufacturing

406
833
1,529
4,328
472
101
693
490
1,922

175
231

2,443

1,331 133,123, 530

5, 649,100

15, 733, 275

1,112

16, 268

9,175 784, 743,155

64,820,960

89,131,469

7,093 193, 796,802

3,184 1,962 22, 623,149
Construction
Transportation and other public
3,212 1,934 330,007,378
utilities*..
15,121
238, 509,346
Trade
_
8,863
Public service—Professional,
4,687
50,953, 275
amusements, hotels, etc
2,450
Finance—Banking,
insurance,
276,472,192
16, 240
and related business
10,492
Combinations—Predominant in398
219 17,931,766
dustry not ascertainable
165
3
4,513
Inactive concerns

2,940,173

2,149, 366

1,222

15, 863, 903

4,623, 740
20, 868,168

40,459,465
26,160, 569

1,278
6,258

59, 836,495
80,407,801

5,939, 228

2,237

20,543,079

31,442,125

5,748

84,388,376

136,344

2,196, 553

179
4,510

3,753, 799
26, 802

64, 862, 35, 504 1,752,190,868 111, 109, 729 200,602,150 29, 358

Total.

1,177,163
11,034,173

541,970,527

NORTH CAROLINA
Agriculture and related industries...
Mining and quarrying
Manufacturing:
Food products, beverages,
and tobacco
Textiles and textile products.
Leather and leather products
Rubber and rubber goods
Lumber and w c o l products.
Peper, pulp, and products...
Printing and publishing
1

Data incomplete.

145
36

78
14

$184, 656
216, 504

$22, 774
5,502

25,196

203
469

135
350

26, 315, 863
29, 477, 291

138,579
1, 542, 448

3, 252,302
3, 469, 973

14
3
258
8
93

7
2
168
5
61

51, 538
122.484
4, 025,151
42,133
439,192

21,368
121,004
454, 400

(See text, p . 15.)




12,726

2,927
"~43l~998"
4, 507
45, 213

$229, 265
423, 729

119

445,136
1,421,399

7
1
90
3
32

264, 352
6,082
1,203,425
17, 897
123,181

125

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and
Territories—Continued
N O R T H CAROLINA—Continued

Corporations reporting net income

Industrial groups

Manufacturing—Continued.
Chemicals and allied substances .
Stone, clay, and glass products
Metal and metal products. __
All other manufacturing
industries
Total manufacturing

Total
number of
corporations Number

Income
and
profits
tax

Number

Deficit

75

45

$2, 862,456

$131, 751

$333, 462

30

$280, 479

65
63

44
39

551, 561
270,103

84,112
31, 561

53, 287
23, 679

21
24

143, 864
202, 787

80

33

825,441

107,667

84,203

47

407, 570

1,331

889

64,983,213

2, 645,616

7,701, 551

442

4, 516,172

Construction
82
Transportation and other public
utilities i_
363
Trade
1,673
Public service—Professional,
amusements, hotels, etc
306
Finance—Banking, insurance,
and related business.
1,362
Combinations—Predominant in59
dustry not ascertamable
Inactive concerns
. •__ _
357
Total . .

Net
income

Prior year
loss
deduction
from
net income
for net
taxable
income

Corporations
reporting no net
income

5,714

46

636,924

44,621

66, 629

36

247, 291

251
1,117

15,934,612
10, 339,144

454, 687
987,229

1,904,856
993, 791

112
556

267, 574
2,273,932

172

602,714

4,045

50, 640

134

287, 643

890

6,048,466

66, 536

693,242

472

1,443, 861

29

223,004

19, 743

21,429

30
357

96,421
150

3,488

99,169,237

4, 250, 753

11,465,957

2,228

9, 786,038

NORTH DAKOTA
Agriculture and related industries
Mining and quarrying
M anufactur ing:
Food products, beverages,
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

78
29

22
15

$28,612
115,817

$3,095
29,219

$1,114
8,207

56
14

$222,803
65,437

54
3

33
2

188,677
1,159

16,981

15,493

21
1

54,485
17,730

4

2

17,844

1,906

2

111,318

5

Total . .

. . . .

31

86,613

6,212

12

6

3

717,042

95,900

3

6,378

7
6

2
3

3,782
222,961

146
27, 503

5
3

34,364
10,626

3

7,202

147,160

55

265,972

6

3

9,112

7,332

134

79

1,247,190

24,313

14

56,040

1,928

4,951

8

26,848

83
766

257,190
2,122,373

525
257,418

24, 721
110, 525

62
358

130,191
1,200,121

3,990

33

64,974

30,200

35,345

669

2,588,651

3

7,878
117

1,319

4,572,992

2,848

Data incomplete. (See text, p. 15.)




9,954
13,915

43

22
Construction .
Transportation and other public
145
utilities i
1,124
Trade
Public
service—Professional,
94
amusements, hotels, etc
Finance—Banking, insurance,
and related business
1,153
Combinations— Predominant industry not ascertainable
_ . 8
Inactive concerns
61

1

5

61

89,439

484

805,335

5

26, 225

1,529

4,748,221

2,350
346,698

338,363

61

126

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—Continued
OHIO
Corporations reporting net income

Industrial groups

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages,
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, hotel, etc. _
Finance—Banking, insurance,
and related business
Combinations—Predominant industry not ascertainable
Total

Total
number of
corporations Number

Net
income

Prior year
loss
deduction
from
net income
for net
taxable
income

Income
and
profits
tax

Corporations
reporting no net
income

Number

Deficit

204
1,016

106
483

$704,814
27, 643,690

$124,134
4,696, 592

$56,189
2,816,141

98
533

$612,037
7,800,072

789
376
122
101
315
118
565

456
233
76
36
226
84
393

12, 444, 698
11,399,635
8,336, 356
12,867, 795
7,334, 742
6, 552, 473
12,449,198

919, 788
1,268,949
498,631
7, 542,328
850, 220
476,091
397,603

1,382, 759
1,350, 231
1, 283,058
683,950 •
884,875
752,960
1,444,929

333
143
46
65
89
34
172

9, 222, 335
2,486,059
1,922,849
13,123,654
2,809, 550
553,422
1,872,054

394

243

34, 205, 251

1,961,480

3,971,181

151

2,223,004

423
1,826

283
972

15,842, 386
90,941. 332

261,483
21,807,433

1,930,809
8,563,391

140
854

2, 065, 815
42,396,974

495

856
5,885

33,144,877

3,633,794

3,642,650

361

6,186,305

3,497 245,518, 743

39, 617,800

25,890,793

2,388

84, 862, 021

848

505

5,618,750

292,274

582,148

343

3,038, 644

934
5,333

651
3,403

40,423,300
55,290,292

724,520
5,426,175

4,895,668
5,730,833

283
1,930

3, 297, 240
15,084,570

1,244

709

7,450,856

149,924

819,419

535

3,287,537

4,611

3,087

35,920,143

941,441

3,840,220

1,524

25, 983, 625

113
1,202

54

604,168

70,199

59
1,202

681,104
14,752

51,972,860

44,701,610

8,895

144, 661, 602

21,390 12,495 419,174,756

OKLAHOMA
Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages,
and tobacco
Textiles and textile products.
Leather and leather products
Rubber and rubber goods...
Lumber and wood productsPaper, pulp, and products...
Printing and publishing
Chemicals and allied substances
.
. . ..
Stone, clay, and glass products .
Metal and metal productsAll other manufacturing industries
•••> .
Total manufacturing

92
1,055

55
334

$274,500
7,510,294

$73,013
1, 725,033

$6,147
683,532

37
721

$1, 563,437
29,932, 858

108
12
3
1
16
1
86

71
9
1
1
12
1
53

754,209
96, 675
1,458
1,448
149,197
121
392,269

187, 935

59,237
10,461

37
3
2

474,676
24,407
5,593

126

69

33
73

19
40

13,748

4

9,957

10, 590

39,942

33

94,113

6,992,251

1,661,834

654,687

57

5, 555,429

316,006
859,774

31,593
376,886

33,474
54,887

14
33

199,960
560,845

45

26

333, 764

14,910

37,033

19

109,014

504

302

9, 897,172

2,310,076

903,469

202

7,033,994

* Data incomplete. (See text, p. 15.)




26,328

127

STATISTICS OF INCOME
TABLE 10.-

-Corporation returns—Distribution by industrial groups, for States and
Territories—Continued
OKLAHOMA—Continued
Corporations reporting net income

Industrial groups

Total
number of
corporations Number

Construction
_
__ _ _ 129
Transportation and other public
utilities *
_ __ _ 217
1,407
Trade
Public service — Professional,
267
amusements, hotels, etc
F i n a n c e—Banking, insurance,
1,288
and related business
Combinations—Predominant in25
dustry not ascertainable
766
Inactive concerns.
Total

5,750

Net
income

Prior year
loss
deduction
from
net income
for net
taxable
income

Income
and
profits
tax

Corporations
reporting no net
income

Number

Deficit

82

$1,157,813

$5,031

$130,753

47

$408,468

139

7,205,224
6,902,619

47,922
626, 358

875, 562
652,334

78
569

679,713
3,719,816

838
169
766
16
2,701

728,060

11,992

66,400

98

187,964

5,734,891

43,572

602,750

522

3,404, 219

3,306

9
766

74,143

4,842,997

3,924, 253

3,049

47,004,612

45,971
39,456, 544

OREGON
Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages,
and tobacco
_
._
Textiles and textile products.
Leather and leather products
Rubber and rubber goods
Lumber and wood productsPaper, pulp, and products.._
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products...
All other maaufacturing industries
Total manufacturing
Construction
Transportation and other public
utilities l
Trade
Public service — Professional,
amusements, hotels, etc
F in a a c e—Banking, insurance,
and related business
Combinations—Predominant industry not ascertainable
Inactive concerns. ..
Total

324
151

109
30

$2,265, 502
168, 643

$132, 208
2,439

$253, 511
16, 675

215
121

$1,970, 295
586,412

235
37
12
5
245
9
91

143
24
6
3
139
6
58

1,646,260
986,933
41, 217
11,878
7,079,248
1,062,389
1,129,257

125, 525
19,321
12,919

169, 235
118, 732
2,618
1,093
855,270
131,948
132,589

92
13
6
2
106
3
33

1,923,368
37, 500
20,488
10,868
2,813,162
28, 225
205,047

776,885
580
1,480

23

9

73,330

3,241

7,935

14

50,550

36
94

25
48

673,464
223,254

24, 278
21,172

80, 710
17,690

11
46

112,093
229,992

73

31

222,490

15,147

23,174

42

860

492

13,149, 720

1,000,548

1, 540,994

368

5,677,636

126

72

377
1,020

222

380
1,198

604
241
611

40
658

18

5,134

2,399

467~3oT
2,042,174
6,039,066

246,

343

10,055

47, 483

54

1,640, 477

12, 789
511,604

227, 536
600,447

155
416

698, 813
3,665,107

977,394

12,773

90, 264

139

2,748,919

80,317

250,481

587

5,580,257

1,976

22
658

95,502
52,966

1,763,257

3,029,367

2,735

20,327,675

33,728
27,892,453

524

360,

210

PENNSYLVANIA
Agriculture and related industries 176
Mining and quarrying
2,109
Manufacturing:
Food products, beverages,
and tobacco.
918
Textiles and textile products 1,034
Leather and leather products. 149
Rubber and rubber goods
28
Lumber and wood products.. 347
Paper, pulp, and products.._ 153
1
Data incomplete. (See text, p. 15.)




68
1,017

$543,488
54,668,275

$11,018
6,266,229

$54,349
5,952,262

108
1,092

$1,466,514
42, 249,987

523
674
91
12
253
94

33,748,159
93,035, 226
7,141, 520
1,313, 855
8,849, 215
4,069,513

415,608 4,108,955
4,486, 596 11,001, 607
960, 525
733,029
123, 796
96,394
1,171, 300
928, 672
349,122
451,047

395
360
58
16
94
59

8, 511,783
5,649,097
3, 264, 379
521,484
2,393,730
1,020,800

128

STATISTICS OF

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—Continued
PENNSYLVANIA—Continued
Corporations reporting net income

Industrial groups

Printing and publishing
Chemicals and allied substances..
Stone, clay, and glass products. __
Metal and metal products
All other manufacturing industries
Total manufacturing
C onstruction
Transportation and other public
utilitiesl
Trade . .
.
Public service — Professional,
amusements, hotels, etc
F i n a n c e—Banking, insurance,
and related business
Combinations—Predominant industry not ascertainable
_.
Inactive concerns
Total . . .

Total
number of
corporations Number

523
502
452
1,521
761
6,388

Net
income

374 $38,724,957
290 28,660,115
280 31,925, 222
836 106,124,482

Prior year
loss
deduction
from
net income
for net
taxable
income

Income
and
profits
tax

$287,372
5,115,969
1, 062, 050
14, 665, 018

$4,748,713
2,910,284
3,817,197
11,504,469

Corporations
reporting BO net
income

Number

149
212
172
685

Deficit

$2, 336, 809
3, 656, 868
2, 965, 069
42, 780,816

23,423,971

1, 674, 080

2, 691,806

308

3, 789,752

3,880 377,016, 235

30,311,436

42, 992,173

2,508

70,899, 587

453

626

368

5, 236,121

100, 822

591, 986

258

5, 265,094

1,573
4,150

1,126
2,540

80, 590,936
68, 585,635

187,128
3, 668, 913

9,920,949
7,875,808

447
1,610

5,913, 331
19,08©, 810

1,061

604

8,081,757

47,968

961, 624

457

3,145,173

3,737

2,598

87, 513,129

290, 269

10,461, 593

1,139

17, 582, 778

118
1,416

55

1,461,917

234, 539

145,899

63
1,416

2,318, 592
64, 288

21,354 12, 256 683,697,493

41,118,322

78,956,643

9,098

173,995,154

RHODE ISLAND
Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages,
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
F i n a n c e—Banking, insurance,
and related business.
Combinations—Predominant industry not ascertainable
Inactive concerns
. . .
Total
J

21
14

14
4

$45,953
24, 523

$3,756

$2, 897
2,190

7
10

$43, 691
83,473

45
253
8
8
8
17
37

22
161
5
5
8
11
27

206,129
30,279,112
132, 837
291,470
107,275
467,148
1,313, 204

715
396, 281
9,065
841
30, 622
96, 282
513

23,125
3, 795,130
14, 874
35, 866
7,640
44,432
160,112

23
92
3
3

451, 357
2, 939, 864
14,016
33,083

6
10

56, 573
69,076

37
7
267

25
6
128

1, 297, 068
92, 397
4,868, 317

424, 651

159,110
10, 391
538, 526

12
1
139

308, 505
2,084
2,748,195

97

54

2,255,332

232,107

246,102

43

376, 044

784

452

41,310, 289

1,191,077

5,035,308

332

6, 998, 797

89

50

335,030

26,750

29,487

39

714, 559

87
465

59

5,279,755
7,021,963

18,848
299,898

647, 951
792, 015

28
166

144,856
1,303, 303

112
439

69
296

15
211

7

2,237

1,250

Data incomplete. (See text, p. 15.)




299

522, 035

5,164

55, 232

43

433,333

4, 358, 822

184,189

445, 617

143

15,786,842

2,714,807

367, 254

292,552

8
211

32,406

61, 613,177 1 2,096,936

7,303, 249

987

25, 541,260

129

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—Continued
SOUTH CAROLINA
Corporations
reporting no net
income

Corporations reporting net income

Industrial groups

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages,
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
F i n a n c e—Banking, insurance,
and related business
Combinations—Predominant industry not ascertainable
Inactive concerns
Total .

Total
number of
corporations Number

Net
income

Prior year
loss
deduction
from
net income
for net
taxable
income

Income
and
profits
tax

Number

Deficit

129
22

64
12

$408,183
138, 024

$90,010
3,083

$29,277
15, 206

65
10

$289, 261
99, 743

128
148
2
1
79
2
52

74
121

309,352
20, 253, 080

28, 507
2,164,113

24,117
2, 274, 663

53
2
25

1, 031, 786
145, 333
55, 571

331,300

81, 093
15, 759
3, 738

54
27
2
1
26

315, 852
275, 267
2,139
330
249, 984

27

96, 568

62

33

317,511

118, 568

20,181

29

- 440,017

20
22

12
10

66,491
14,668

2,145
2,134

5,781
95

8
12

30, 315
595,012

20, 293

18

43, 947

2,646, 767

2, 445, 720

204

2,049,431

16, 963

29

300, 568

12,305

133,943
204, 898

64

439,185
3, 709,940

28

10

147,716

544

340

22, 341,508

55

26

168,545

260

196
656

1, 238, 999
2, 788,849

1,298

1,096
32
435
4,006

78

173,190

638

135

2,047,655

17

478,910

20, 477

7,121

57

126, 748
2, 429,173

569

458
15
435

3, 275,286

3,019,195

1, 979

9, 518, 405

37,090

2,027 ' 29,325,430

12,175
160, 444

642

73, 670
686

SOUTH DAKOTA
Agriculture and related industries
Mining and quarrying
_
_
Manufacturing:
Food products, beverages,
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

68
48

18
10

$18, 331
15, 571

$214

$189
754

50
38

$322, 908
163, 088

89
2

59
1

284,145
883

3,257

27,119

30
1

153,600
2, 155

8
1
41

4
1
25

45, 369
183
70, 988

4,941

4

30, 900

4,085

16

114,498

20, 236
92, 219

2

2

5,246

268

15
15

8
6

11,137
20,867

246
1,864

7
9

3

1,115

4

3,428

ISO

109

439,933

14, 734

38, 523

71

417,036

Construction
30
Transportation and other public
utilitiesl
236
963
Trade
Public service — Professional,
amusements, hotels, etc
122
J
Data incomplete. (See text, p. 15.)




891
10, 586

17

97,829

24,836

6,690

13

23,886

171
611

511, 323
2,189, 965

287, 476

48, 948
142, 766

65
352

103, 020
1, 339,901

76

107, 470

600

6,696

46

51,763

130

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—Continued
SOUTH DAKOTA—Continued
Corporations
reporting no net
income

Corporations reporting net income

Industrial groups

F i n a n c e—Banking, insurance,
and related business
Combinations—Predominant industry not ascertainable
Inactive concerns
Total

Total
number of
corporations Number

Net
income

Prior year
loss
deduction
from
net income
for net
taxable
income

Income
and
profits
tax

Number

Deficit

933

507

$1,162,838

$25, 244

$68, 606

426

$1,276,310

10
223

6

16, 446

9,586

110

4
223

5,703
269

2,813

1. 525

4, 559, 706

362,690

313, 282

1,288

3,703, 884

TENNESSEE
Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages,
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

98
236

58
112

$289,987
3,153, 244

$18,338
262,117

$25, 269
352,800

40
124

$223, 931
1,157, 507

267
124
10
3
203
11
84

162
92
6

3,660,421
4,619,108
225,095

77,840
545, 787
305

462,436
500,080
27,415

135
8
55

6,494, 664
167, 519
992,772

994, 301
118, 924
30, 786

685, 944
5,068
112,813

105
32
4
3
68
3
29

1,124,406
629, 758
427, 388
21,859
1,149, 202
117, 371
174,374

92
59
105

47
37
70

4,350,349
2, 218, 654
1,995,770

193, 752
350, 284

515,517
273,131
197, 316

45
22
35

595, 476
93, 525
316,890

86

42

1,077, 327

151,135

109, 900

44

203, 282

Total manufacturing
Construction.
Transportation and other public
utilitiesL.
_.
Trade Public service — Professional,
amusements, hotels, etc.
F i n a n c e—Banking, insurance,
and related business
Combinations—Predominant industry not ascertainable
Inactive concerns

1,044

654

25, 801, 679

2,463,114

2,889, 620

390

4,853, 531

Total

89

54

695,556

19, 597

75,693

35

206, 061

294
1,406

197

4,297,909
12, 646,928

832,266
1,458,213

432,432
1,327, 924

97
478

1,046,877
3, 377, 309

271
1,107

928
166
817

39
322

19

4,906

3,005

1,582, 346

7,355

175, 376

105

228, 912

7,997,450

46,974

858,341

290

1,156,269

1,259,366

213,362

128,312

20
322

500,021

57,724,465

5,321, 336

6,265, 767

1,901

12, 750, 418

TEXAS
Agriculture and related industries' 482
Mining and quarrying.
780
Manufacturing:
Wood products, beverages,
and tobacco..
353
Textiles and textile products.
64
Leather and leather products
15
Rubber and rubber goods
2
Lumber and wood products.. 118
Paper, pulp and products...
7
Printing and publishing
170
Chemicals and allied sub228
stances
69
Stone,clay,and glass products
]
Data incomplete. (See text, p. 15.)




322
214

$1, 307,827
2,360, 500

$1,955,172
29,574, 731

221

80
4
106

5,054, 782
1,241,871
148, 294
2,768
6,287,438
103, 955
1,365, 797

1,663, 265
20,089
446, 054

140
38

15,182,085
1,792,674

11,831,036
266,893

37
5
2

131

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

Total
number of
corporations Number

Net

income

Prior year
loss
deduction
from
net income
for net
taxable
income

Manufacturing—Continued.
Metal and metal products.__
All other manufacturing industries
Total manufacturing

Income
and
profits
tax

Number

Deficit

126

69 $1,741,874

$151,305

$187,611

57

104

59

1, 076,100

256,071

94,176

45

432,084

761 33,997, 638

2, 500,287

3, 857,473

495

17,525, 749

1,256

Construction
135
Transportation and other public
671
utilities i__
Trade
2,786
Public service — Professional,
517
amusements, hotels, etc
F i n a n c e—Banking, insurance,
and related business2,499
Combinations—Predominant in33
dustry not ascertainable
432
Inactive concerns
Total...
9,591

92

$958,135

2 450 947

174 997

271 257

43

657 588

476 9 277,011
1,715 29,996,498

66 405
1,836 912

1 100 479
3 518' 484

195
1 071

4 660 217
8 915 766

330

1,838,073

56,928

176,896

187

723, 585

1,570

11,973, 713

360,335

1 107 688

929

11 233 197

17

857,182

26,267

101, 644

16
432

177, 222
1,116

5,497 94,059,389

5,332,954

10,466, 223

4,094

75, 424, 343

UTAH
Agriculture and related industries
_
_ _.
Mining and quarrying
Manufacturing:
Food products, beverages,
and tobacco
Textiles and textile products.
Leather and leather products.
Eubber 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 1
Trade
Public s e r v i c e—Professional,
amusements, hotels, etc
Finance—Banking, insurance,
and related business
. ..
Combinations—Predominant industry not ascertainable
Inactive concerns. .
Total
1

D a t a incomplete.

184
488

87
73

$401,041
4,875, 656

$211,167
372, 975

$13, 541
560, 743

97
415

$426, 393
2, 356, 066

123
20
6
3
5
2
41

94
14
4
1
5
2
26

3,507, 659
96, 949
5,947
4,261
65, 796
24, 425
264, 959

2,215,115
16, 758

146, 372
6,944

874, 314
29, 088
11,402
34, 321

4,382

283
7,225
2, 255
29,914

29
6
2
2
15

57, 778

17

9

734, 542

90, 818

8

24, 586

24
30

12
15

314, 651
26,167

37, 670
1,412

12
15

28, 536
335,924

32

14

212, 553

13, 823

22, 859

18

108, 900

303

196

5, 257, 909

2, 250, 078

345, 752

107

1, 504, 849

59

34

483,131

38,123

50, 571

25

280, 025

127

80
454

250, 698
2, 473, 520

18,602
155,930

20,250
218, 970

47
309

312, 830
2,194, 594

763
153
572
20
382
3,051

(See text, p . 15.)




76

567,407

2,606

60,082

77

245, 995

342

2, 209, 435

152, 710

203, 597

230

1,991,314

7

10,103

429

13
382

89,314
38

1,349

16, 528, 900

1, 473, 935

1,702

9,401, 418

3, 202,191

132

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and
Territories—Continued
VERMONT

Corporations reporting net income

Industrial groups

Agriculture and related industries
. .
Mining and quarrying..
Manufacturing:
Foodp roducts, beverages,
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 l
Trade.
Public s e r v i c e—Professional,
amusements, hotels, etc
Finance—Banking, insurance,
and related business
Combinations—Predominant industry not ascertainable
Inactive concerns
Total.

Total
number of
corporations Number

Net
income

28
22

14
12

$16,411
226, 392

64
31
4
1
57
19
24

51
23
2
1
34
14
18

475, 578
1,130, 663
31, 469
631
885, 389
286, 540
153, 529

Prior year
loss
deduction
from
net income
for net
taxable
income

15

9
28
22

1,396, 089
454, 666

and
profits

Number

Deficit

tax

$903
26, 763

14
10

$111 215
154, 209

$6 178
220,317

42 690
112, 543
3,777

13
8
2

173 636
205, 343
70,672

39,132
113, 422

103, 222
20, 993
22,155

23
5
6

160, 723
354, 280
39,122

14 036

6

11 845

4 906
82, 719

169 897
47, 789

33
20

327 675
438,100

113,351

61
42

Income

Corporations
reporting no net
income

30

18

667, 309

59, 766

78, 400

12

217, 150

348

220

5, 595, 214

526,440

615, 502

128

1,998, 546

6

5

4, 638

112
243

82
174

274, 436
1, 233, 059

236, 371

23, 541
98, 456

30
69

165,186
252, 766

53

40

80, 709

4,407

13

20,137

182

131

1, 810, 571

2,987

202 644

51

920, 916

5
37

4

4,515

1
37

2,460

1,036

682

9, 245, 945

1 496

765, 798

972, 216

354

3, 626, 931

VIRGINIA
Agriculture and related industries
Mining and quarrying...
Manufacturing:
Food products, beverages,

124
201

41
109

$76, 282
5,978,611

$6, 073
194, 974

$3, 712
707, 721

83
92

$457,640
3,273,411

and tobacco
Textiles and textile productsLeather 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

273
69
18
1
145
27
87

160
40
7

3, 428, 502
5,105, 274
2,105,460

36,325
70,423
59,152

408,448
622,815
255,104

86
20
66

2, 943, 287
1,182, 984
1,162, 531

432, 904
527,492
56, 950

306,837
118, 203
128,491

113
29
11
1
59
7
21

1,307, 763
532,007
136,366
26, 580
1,092,459
49,685
149,106

97
55
107

50
37
45

1,058, 664
475,083
510, 433

638,229
74,200
129,060

48,513
44,600
43,424

47
18
62

7,037,384
164,773
672,025

71

36

1, 086, 833

52, 842

124,357

35

460,712

Total manufacturing

950

547

19,059, 051

2, 077, 577

2,100, 792

403

11,628,860

Construction
122
Transportation and other public
290
utilities *
Trade
1,754
1
Data incomplete. (See text p. 15.)

66

3,073,930

23,666

371,410

56

521,816

193
1,118

30,190, 974
11,453,456

246,466
1, 525, 982

3,743,772
1,157,707

97
636

3,086,134




4,727,959

133

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution bij industrial groups, for States and
Territories—Continued
VIRGINIA—Continued

Corporations reporting net income

Industrial groups

Total
number of
corporations Number

Public service — Professiosal,
amusements, hotels, etc.
275
F i n a nee—Banking, insurance,
and related business
1,574
Combinations—Predominant industry not ascertainable
43
Inactive concerns
310
Total-_

5,643

Net
income

Prior year
loss
deduction
from
net income
for net
taxable
income

Income
and
profits
tax

Corporations
reporting no net
income

Number

Deficit

148

$975,524

$7,349

$99,616

127

$377, 578

1,022

9,887,027

53,851

1,062,925

552

1,501,825

24

2,319,875

286,668

19
310

88,090
3,605

3,268

83,014,730

4,135,938

9,534,323

2,375

25,666, 918

WASHINGTON
Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages, and
tobacco
Textiles aad textile products.
Leather and leather productsRubber and rubber goods
Lumber and wood productsPaper, pulp and products
Printing and publishing
Chemicals and allied substances. _
Stone, clay, and glass products
Metal and metal products...
All other manufacturing industries .

558
526

207
57

$9, 670,314
871, 201

$1,168, 463
37,802

$1,047,321
98,348

351
469

$2,977,378
2, 535,388

353
67
10
8
488
15
154

178
40
7
2
306
7
113

3,426, 554
318, 510
62, 372
771
14,064, 265
1, 068, 432
698,814

481, 283
157,424

347, 262
13, 660
6,553

175
27

1,651,604
5,889

1, 507, 099
132, 055
98, 963

41

4,498,370
99,476
'30,955
182, 972
2, 502, 071
75, 534
143, 343

63
56
223

24
36
108

165,067
1,044,689
2,000,120

1,486
13, 309
161,840

17, 264
122, 782
215,153

39
20
115

290,820
100,086
696,261

6
182

124

58

236,043

32,377

17,142

66

308, 417

1,561 |

879

23,085,637

2,505,212

2,477,933

682

8,928,305

Construction
168
85
Transportation and other public
utilities 1
592
387
Trade
2,127 1,209
Public service — Professional,
644
335
amusements, hotels, etc
__
F i n a n ce—Banking, insurance,
and related business
2,286 1,149
Combinations—Predominant in55
19
dustry not ascertainable
Inactive concerns
1,285

3,092,285

64,357

366,546

83

556,940

5, 070,618
10,666,304

190, 200
1,443,027

556, 931
971,077

205
918

1,231,609
5,250,071

Total manufacturing

Total

9,802

4,327

1, 780, 266

37,702

174,304

309

819,420

5, 511, 224

251,081

491,630

1,137

8,853, 597

116, 725

3,521

11,067

36
1,285

288,183
886

59,864, 574

5, 701, 365

6,195,157 > 5,475

31,441,777

WEST VIRGINIA
Agriculture and related indus102
tries
1,233
Mining and quarrying
Manufacturing:
Food products, beverages,
139
and tobacco
Textiles and textile products.
21
4
Leather and leather products.
4
Rubber and rubber goods
127
Lumber and wood products.
Paper, pulp, and products...
8
63
Printing and publishing
1
Data incomplete. (See text p. 15.)




27
722

$135,973
30,311,671

81
16
4
1
70
5
42

2,299, 560
821, 760
301, 556
13,894
2,063,696
119,115
309,394

$300,552
5,345,708

134

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—Continued
WEST VIRGINIA-Continued
Corporations reporting net income

Industrial groups

Total
number of
corporations Number

Manufacturing—Continued.
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,
and related business
Combinations—Predominant industry not ascertainable
Inactive concerns
_.
Total

, .

Net
income

Prior year
loss
deduction
from
net income
for net
taxable
income

Income
and
profits
tax

Corporations
reporting no net
income

Number

Deficit

42

25

$5,003,406

$99,154

$610,675

17

$250,157

116
85

76
46

4,182,624
2,221,028

151,351
302,767

494,705
233,114

40
39

688,350
1,125,673

28

17

487,275

1,512

58,423

11

109,860

637

383

17,823,308

1,350,409

2,018,249

254

4,281,441

92

63

378, 947

10,867

34,176

29

225, 837

223
1,069

158
753

4,822,487
9,803, 026

3,469
429,468

582,039
1,044,170

65
316

428,034
1,948,089

171

97

720,119

5,704

72,322

74

305,112

1,043

745

7,477,951

16,794

800, 070

298

985, 717

25
253

14

294,291

34, 506

11
253

25,485
216

4,848

2,962

71, 767, 773

5, 507,021

7,871,828

1,886

13,846,191

WISCONSIN
Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages,
and tobacco
Textiles and textile products.
Leather and leather productsRubber 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,
and related business.Com binations—Predominant i ndustry not ascertainable
Inactive concerns
Total
1

287
219

117
67

$768,437
453,460

$60, 510
12,743

$78,843
45,486

170
152

$1,109,684
472,162

1,178
208
114
12
304
95
253

767
125
72
2
197
53
178

9,291,725
7,299,704
4,066,832
338,773
8,246,497
6,341,488
3, 465, 230

464,108
824, 534
607,732
1, 500, 273
322, 683
2,730

1,029,195
854,194
423,237
42,096
824, 294
749,521
405, 548

411
83
42
10
107
42
75

4, 592,875
1,087, 741
1,198,361
285, 588
3,860, 450
1,288,053
314, 242

95

48

5,339,216

456,675

604,782

47

397,615

102
652

65
330

910,424
30,191,932

35,989
2,751,634

100,029
3,456,971

37
322

854,854
12,326,464

431

207

7,270,708

1,222,290

747,435

224

1,878, 253

3,444

2,044

82, 762, 529

7,688,648

9, 237,302

1,400

28,084, 494

313

198

1,634,691

63,656

165,833

115

753,921

801
2,964

528
1,920

5,779, 661
18,113,277

8,778
1,349, 029

664,909
1,811,444

273

760, 526
6, 277,659

680

368

1,681,144

28,509

156,601

2,971

1,851

18,322, 451

44,753

2,003,334

74
843

34

363,097

12, 596

Data incomplete. (See text, p. 15.)




7,127 129,878, 747

1,044
312

778,388
7,354,317

41,126
9, 256,626

1,120
40
843

207,961
2

14, 204, 878

5,469

45, 799,114

135

STATISTICS OF INCOME

TABLE 10.—Corporation returns-—Distribution by industrial groups, for States and
Territories—Continued
WYOMING

Corporations reporting net income

Industrial groups

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages,
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

Net
income

Total

278
172

114
54

$754,905
1,217,668

32

12
1

45, 589

26

16
4
2
2

41

188, 262

24

14

105,547

76
334

45
192

354,944
1,246,417

73

48
201

962,241

5
303

1

4,959,118

(See text, p. 15.)




20

126,987

4,225

1
3

85
6,652

5,540

10

19, 567

2

57,579

442
2,204

6

239,040

7,065

16,400

42

449, 910

2,465

10,113

10

70,194

31

34, 718

39,453
114, 996

267, 735
537,184

18,924

710

3,989

110,210

313

$1,946,357
2,217, 759

6,665
23,834

83

Deficit

164
118

1,653

8
2

Number

$49,678
138,156

60,845

6

$236,575
64,387

Income
and
profits
tax

198

4

Prior year
loss
deduction
from
net income
for net
taxable
income

49,478

1
1
7

1,661

Total manufacturing
Construction-- .
Transportation and other public
utilities 1
Trade
Public service — Professional,
amusements, hotels, etc
Finance—Banking, insurance,
and related business.__
._.
Combinations—Predominant industry not ascertainable.
Inactive concerns
_.

i Data incomplete.

Total
number of
corporations Number

• Corporations
reporting no net
income

7,065

6,882
4,448

87, 931

142
25

2,115
349,658

112
4
303

465, 724

951

81,091
402,767
27,807
6,000,804

136

STATISTICS OF INCOME

TABLE 11.—Corporation returns—Distribution by size of net income by industrial

groups
AGRICULTURE AND RELATED INDUSTRIES
[Income returned for the calendar year ended Dec. 31,1922]

Income classes

Number

Prior year
loss deduction
Net income from net
income for
net taxable
income

Income
and
profits
tax

?er
Average cent
tax per of tax
corpora- to net
tion
income

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

2,168
799
405
468
93
42
14
8
2
1

$1,771,165
2,494,128
2,874,913

Total
Reporting no net income..
Grand total

4,000
5,092
9,092

$292,345
545,308
2,041,055
1,026,654
281, 704
259,463
262,075
355,971

$123
212,240
£24
954,051
2,039
657,398
7,069
777,831
18,520
489,505
34,965
713,582
89,198
418, 057
209,029
2,301,419 2,301,419

3.93
7.38
9.34
10.24
12.10
10.61
11.95
11.30
12.50

62,900, 621
56,091,157

5,064,575

6,622, Oil

3,615

10.83

6,809,464

5,064,575

6,622,011

$124
475
2,139
7,280
17,220
75,106
255, 304
986,400

3.94
6.53
8.87
10.37
11.02
11.33
11.25
11.98
12.50

8,771

11.04

10,218,156
6,417, 805
6,427, 458
4,614, 432
5,970, 736
3, 700,422
18,411,356

MINING AND QUARRYING
Reporting net income:
$0 t o $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

2,550
884
587
1,231
386
291
97
62
40

Total
Reporting no net income..

6,130
10,963
17,093

Grand total

$1,907,723
2,790,126
4, 268, 242
29, 694,800
27,099,832
45,484,551
32, 777,595
41, 407, 745
85, 224,367
15,782,407

$512,751
$109,848
1,277,909
278,829
7,462,264 2,633, 327
4, 205,172 2,810,188
5,502,458 5,011,095
3,602,591
3,714,757
4,139,838
4, 656,601
3,527,176 10,212,148
1,972,800

286, 437,388 30,230,159
280, 456,101
5,981,287

30,230,159

31,399, 593
31,399,593

MANUFACTURING—EMBRACING ALL MANUFACTURES
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




16,082
8,393
5,589
10, 961
3,087
2,532
1,040
555
388
70

$14,247,696
26,900,264
40,144,318
256,720,158
219, 742,481
397, 624,965
362,405,172
388-, 716,805
764, 296,765
983, 621,049

$4, 209,002 $1,086,000
$129
7,092,939
2,925, 713
523
44, 685,064 25,202,443
2,299
31,830, 550 23,697,873
7, C77
46,336,273 44,725,775
17, 664
34,483,177 41, 643, 912
40, 042
37,781,315 44, 609, 089
80,377
60,176,825 89, 211,003
229,925
53, 295, 607 116, 673, 722 , 666, 767

48, 697 3,454,419,673 319,890,752 389,775, 530
33, 788
813,413,029
82,485 2,641,006, 644 319,890,752 389,775,530

11,951

4.04
7.29
9.82
10.78
11.25
11.49
11.48
11.67
11.86
11.33

1ST

STATISTICS OF INCOME

TABLE 11.—Corporation returns—Distribution by size of net income by industrial
groups—Continued
MANUFACTURING—FOOD PRODUCTS, BEVERAGES, AND TOBACCO

Number

Income classes

Reporting net income:

Prior year
loss deduction
from net
Net income
income for
net taxable
income

Income
and
profits
tax

Average
tax per
corporation

3,340
1,452
972
1,710
389
280
87
60
53
16

Total
Reporting no net income..
Grand total...

447,671,380 34,212,503 50,666, 679
150,306,300

10, 095

14,087

$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, 854, 243
4, 637,152
7,001,179
38,202,191
28,067, 210
42,826, 565
29, 677, 772
42,545,854
95,413, 256
156,445, 958

8,359
5,728

$0 to $2,000...

297,365, 080 34, 212, 503 50, 666, 679

Per
cent
of tax
to net
income

3,597

$203,127
$140
4.38
$475, 561
556, 702
573
7.95
853,356
2,341 10.48
4,055, 057 4,003, 833
8,350 11. 57
2,107,602 3,248,333
17, 820 11. 65
3,258, 845 4,989, 706
39, 589 11.61
2,292,940 3,444, 284
6, 085, 409 4,602,198
76, 703 10.82
8,809, 585 10, 847,023
204, 661 11. 37
6, 274,148 18, 771, 473 1,173, 217 ,12. 00
11. o9

MANUFACTURING-TEXTILES AND TEXTILE PRODUCTS
Reporting net income:
$0to$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

_

2,121
1,157
759
1,504
525
500
206
113
83
5

$1,979,782
3, 655, 958
5, 480, 959
36,124, 253
37,436, 926
78, 551, 385
72,056, 743
79,046, 821
158, 800, 766
61, 973, 226

$601,446
1,158,040
6,389,187
5, 544, 383
6, 734, 050
4, 633,199
5,408,192
5, 875,127

$152,076
387, 945
3, 539, 768
4, 016, 036
9, 062, 560
8, 580, 255
9, 395, 961
19, 506, 560
7, 858,432

$131
511
2,354
7,650
18,125
41, 652
83,150
235,019
1, 571, 686

4.16
7.08
9.80
10.73
11.54
11.91
11. 89
12.28
12.68

6,973
4,452

535,106, 819
78,311,129

36, 343, 624

62, 499, 593

12,881

11.72

11,425

456, 795, 690

36, 343, 624

62, 499, 593

5,470

MANUFACTURING—LEATHER AND LEATHER 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....
Total
Reporting no net income..
Grand total




383
210
160
335
80
93
41
18

$349, 864
675, 541
1,132, 765
8,041,624
5, 987, 931
13, 820, 800
13, 289,131
13,140, 441
13, 937, 781
18, 264, 839

$119, 653
266, 240
1, 716, 758
924, 633
2, 236,921
3, 534, 622
1, 207, 905
622, 802

$27,912
$133
81, 619
510
2,532
848, 063
7,869
629, 523
1,687, 928
18,150
1, 224, 927
29,876
1, 582, 807
87, 934
1,918, 044
239, 756
2,413,474 1, 206, 737

1,330
954

88, 640, 717 10, 629,534 10,414, 297
24,811,082

10,997

2,284

63,829, 635 10, 629, 534 10, 414, 297

4,560

4.13
7.21
10.55
10.51
12.21
9.22
12.05
13.76
13.21
11.80

138

STATISTICS OF INCOME

TABLE 11.—Corporation returns—Distribution by size of net income by industrial
groups—Continued
MANUFACTURING—KUBBER AND RUBBER GOODS

Number

Income classes

Prior year
loss deduction
from net
Net income
income for
net taxable
income

Income
and
profits
tax

Average
tax per
corporation

Per
cent
of tax
to net
income

Reporting net income:
84
42
27
58
23
24
13
6
5
2

593

Total
Reporting no net income
Grand total

$71,524
140,940
199,770
1,420,275
1,633,754
3, 784, 714
4,507,314
4,401,939
10,078,449
15,691,003

284
309

$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 to $1,000,000
$1,000,000 t o $5,000,000
$5IIP00,000 and over

$33,641
51,780
465,238
517,332
907,620
124,632
3,210, 502
2,325,872
15, 691,003

$5,313
13,171
109,194
133,628
362,239
496,294
176,722
989, 271

$127
488
1,883
5,810
15,093
38,176
29,454
197,854

3.77
6.59
7.69
8.18
9.57
11.01
4.01
9.82

41,929, 682
24,562,953

23,327,620

2,285,832

11,429

5.46

17,366,729

23, 327,620

2,285,832

MANUFACTURING-LUMBER AND WOOD PRODUCTS
Reporting net income:
997
725
557
1,376
412
301
118
45
14

$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

Total
Reporting no net income
Grand total

_

$972,093
2,380,894
4,020, 227
32, 721,180
28,855,864
46, 458, 038
40,445, 222
30, 778,687
21,363, 722

4,545
2,366
6,911

$509,181
785, 215
6,248,792
4,959,384
6,017,794
3,079, 210
1,381, 253
1,275,840

$93,072
286,485
3,144,944
3,096, 420
5,109,082
4, 790, 311
3,680,629
2,498,484

$128
514
2,286
7,516
16,974
40,596
81,791
178,463

3.91
7.12
9.61
10.73
10.99
11.84
11.96
11.69

207,995,927
48,281,974

24,256,669

22,699,427

6,398

10.96

159,713,953

24,256,669

22,699,427

MANUFACTURING—PAPER, PULP, AND PRODUCTS
Reporting net income:
$0 to $2,000

205
172
120
312
120
82
41
23
10
1

$182, 535
550,156
860,125
7,477,661
8,175,879
13,648, 406
13,826, 251
15,352,161
18, 607, 733
5,343,719

Total
Reporting no net income

1,086
683

Grand total

1,769

$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




$108,800
208,029
1,809,756
1,943,717
2, 540,559
1,535,826
324,505

$20,005
57,440
665,145
805,228
1,482,680
1,569,832
1,877,505
2,335,428
667,965

$116
479
2,132
6,710
18,081
38,288
81,630
233, 543
667,965

3.64
6.68
8.89
9.85
10.86
11.35
12.22
12. 55
12.50

84,024,626
22,408, 513

8,471,192

9,481,228

10, 762

11.31

61,616,113

8,471,192

9,481,228

139

STATISTICS OF IKCOME
TABLE 11.—Corporation returns—Distribution

by size of net income by industrial

groups—C ontinued
MANUFACTURING—PRINTING AND PUBLISHING

Number

Income classes

Reporting net income:
$0 t o $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

.---J
'

.....
-

Total
Reporting no net income.
Grand total.

2, 457
1,214
652
1,013
188
137
57
29
21
3

Prior year
loss deduction
from net
Net income
income for
net taxable
income

$2, 050,
3,826,
4, 663,
23,134,
13, 680,
21, 984,
19, 815,
23, 290,
40, 998,
31, 270,

$272,514
327,440
762, 642
299, 591
364, 214
467, 484
1,929,198

Income
and
profits
tax

Average
tax per
corporation

Per
cent
of tax
to net
income

$162, 071
$134
360, 723
553
2, 683, 344
2,649
1,683,126
8,953
2, 719, 661
19,852
2,432, 452
42, 675
2, 669, 881
92,065
5,124, 797
244, 038
3,908,818 1,302, 939

4.24
7.74
11.60
12.30
12. 37
12.28
11. 46
12.50
12.50

6, 562

11. 90

$127
$63, 764
192, 835
510
1,821,823
2,292
1, 552, 359
7,647
18, 084
3,942, 250
3,891, 557
41,400
4,340, 685
77, 512
10,954,339
228, 215
27, 296, 508 1,949,751

3.93
7.04
9.65
10.66
11. 35
11.77
11.29
11.67
12.28

5,771 I 184, 715, 665
2,939 I
23, 020,486

4,423, 083

8,710

4,423,083 ! 21,744,873

161, 095,179

21,744, 873

MANUFACTURING—CHEMICALS AND ALLIED SUBSTANCES
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 $5,000,0000.
$5,000,000 and over

1,203
503
378
795
203
218
94
56
48
14

$288, 885
598, 473
3, 565, 878
2, 285, 056
4,190,152
2, 336, 287
4,168, 373
5, 227, 047
222, 255, 317 3,883, 242

Total
Reporting no net income...

3,512
2, 605

461, 221, 420 26, 543, 393 54,056,120
66,158,378

6,117

395,063,042

Grand total

$1, 055,872
1, 621,924
2, 737, 849
18,876, 976
14, 565, 785
34, 730, 077
33,075, 497
38,432, 736
93, 869, 387

23,411

11.75

26, 543, 393 54,056,120

MANUFACTURING—STONE, CLAY, AND GLASS PRODUCTS
Reporting net income:
$0 to $2,000
$2,000 to $5,000
$5,000 to $10,000.
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000
$500,000 to $1,000,000....
$1,000,000 to $5,000,000..
$5,000,000 and over

Total
Reporting no net income..
Grand total.

10503°—25f- -10




692
425
323
615
189
126
54
19
15
1
2,459
1,431

$633,941
1,361,178
2, 266,893
14,854,301
13,354, 564
19, 266, 671
18, 656, 716
13,431, 629
31,242, 444
10, 623, 757

$129, 383
318,485
1,536, 615
743, 594
737, 591
223, 485
385,467

$57, 322
$135
171, 667
531
1, 574,428
2,560
1,565,085
8,281
2,345,074
18,612
2,326,396
43,081
1, 630, 771
85,830
3, 939, 212 262, 614
1,327,970 1, 327, 970

125, 692,094 4,074, 620 14,937,925
16, 586, 111
109,105,983

4, 074, 620 i 14, 937, 925

8,454

4.21
7.57
10.60
11. 72
12.17
12.47
12.14
12.61
12.50
11.94

140

STATISTICS OF INCOME

TABLE 11.—Corporation returns—Distribution by size of net income by industrial
groups—Continued
MANUFACTURING—METAL AND METAL PRODUCTS

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

Number

Prior year
loss deduction
Net income from net
income for
net taxable
income

Income
and
profits
tax

2,492
1,441
951
1,977
600
494
222
107
94
19

$2, 255, 603
4, 698,917
6,820,467
46,747,995
43,041,888
79,107, 650
79,435, 739
73,070,611
203,368,933
368,408, 303

8,397
7,477

906,956,106 118,771,194 98, 760,109
272,040,309

I 15,874

Average
tax per
corporation

Per
cent
of tax
to net
income

634,915,797 118,771,194 98,760,109

$164,341
$1,170,774
$114
448, 349
1,686,842
471
13,339,871 3,956,152
2,001
9,466, 948 4,205,120
7,009
14,877,122 8,085, 379
16, 367
12,547,923 8. 630,187
38, 875
11,526,014 7, 829, 891
73,177
26, 708,486 22, 679, 654 241, 273
27,447, 214 42, 761, 036 2, 250, 581

3.50
6.57
8.46
9.77
10.22
10.86
10.72
11.15
11.61

16, 725

10.92

$136,1)97
$130
368, 777
534
2,855, 749
2,256
2,763,015
7,718
4,939, 216
17, 831
4,257, 417
39, 789
6,822, 039
86, 355
8,418,191
227, 519
11,668,046 1,666, 864

4.09
7.43
9.81
11.08.
11.37
11.32
12.35
10.99
12.50

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 $100,0.00
$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

2,108
1,052
690
1,266
358
277
107
79
37
7

$1,841,526
3,351,051
4,960,855
29,118,841
24,941, 711
43,446,313
37,618,985
55, 225, 669
76,615,911
93,344,375

$499,164
839,039
4, 795,270
3,038,310
4,471,405
3,707, 569
2,154,497
9, 332,066

5,981
4,844

370,465, 237 28, 837, 320 42, 229,447
86,925, 794

10, 825

283, 539,443 28,837,320 42, 229,447

10, 904

11.46

$133
564
2,296
8,215

4.26
8.02
10.92
11.69
12.27
11.83
12.40

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

Total
Reporting no net income .
Grand total.




3,084
1,743
816
1,022
175
110
30
13
4

$2, 782, 586
5,444, 537
5,735, 672
21,499,176
12,294, 537
17,127, 329
11,216, 402
8,303,324
7,320, 595

$404,344
505,819
1,305,616
780, 630
578,966
603, 822
65, 810
1,578, 469

$231, 764
460,107
2,346, 861
1,437, 550
2,102, 084
1,326, 569
1,029,688
717,765

19,110
44,219
79,207
179,441

6,997
4,373

91, 724,158
52,528,638

5,823,476

9,652, 388

2,467

11,370

19,195, 520

5,823,476

9, 652, 388

10.85

141

STATISTICS OF INCOME

TABLE 11.—Corporation returns—Distribution by size of net income by industrial
groups—Continued
TRANSPORTATION AND OTHER PUBLIC UTILITIES
Prior year
loss deduction
Net income from net
income for
net taxable
income

Per
cent
of tax
to net
income

Income
and
profits
tax

Average
tax per
corporation

$329,740
677,661
4,027, 769
3,972,103
5, 701,851
6,829, 049
8, 708, 617
30,171, 272
59, 062, 695

$146
621
2,503
10, 794
19, 527
47, 097
82,157
267, 002
2,109, 382

4.62
8.65
11.39
15.70
12.29
12.30
11.68
12.38
12.34

19,867

12.26

$1,923,332
4,075,843
22,846, 677
13, 493,169
16,974, 397
11, 381, 040
10, 703,295
17,135, 612
8, 508,243

$138
543
2,355
7,813
17,924
40,358
82, 333
228,475
1, 063, 530

4.37
7.72
10.80
11.29
11. 67
11.91
11.85
11.79

3,119

10.88

Income classes

Number

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

7,676
2,261
1,092
1,609
368
292
145
106
113
28

U, 694,293
7,132,192
7,830,889
35, 353, 747
25,303,178
46,407,082
55,499,872
74,535, 399
243, 754,199
478, 752, 717

13,690
6,821

979, 263, 568
196,480, 421

17,884,983 119,480,757

20, 5.11

782,783,147

17,884,983 119,480, 757

Total
Reporting no net income..
Grand total

$362,194
336, 266
1, 244, 519
1, 297,330
1,806,547
884,429
5,024, 624
6,415, 940
513,134

TRADE
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

25,474
13, 935
7,510
9,703
1,727
947
282
130
75
8

Total
Reporting no net income

59, 791 1,014,012, 731
35,892
318,693,358

97, 633, 016 107,041, 608

95,683

97, 633, 016 107, 041, 608

Grand total

$30,080,486
43, 975, 928
52,819,855
211,475,110
119,550, 710
145,398,167
95, 555,393
90,313, 521
145,296,823
79,546, 738

695,319,373

$5, 783,144
7, 530,442
27, 972, 986
12,129,655
9, 934, 250
6,102,853
5, 560, 568
11,129, 316
11,480,802

10.70

PUBLIC SERVICE-PROFESSIONAL, AMUSEMENTS, HOTELS, ETC.
Reporting net income:
$0 to $2,000
$2-,000 to $5,000
$5?00'0to $10,000-..
$10,000 to $50,000
$50, 000 to $100,000
$100,000 to $250,000
$2-50,000 to $500,000
$500,000 to $1,000,000
$1,000,000 to $5,000,000
$5,000,000 and over

7,368
2,399
1,441
1,770
284
160
43
18
11

Total
Reporting no net income.
Grand total




_.

$6,758,935
7,476,773
10,247, 607
34,071,417
19, 504, 639
21, 740, 346
14, 723, 750
12, 718, 342
21,124,713

$421,728
488,432
998,864
242, 375
306,425
515,025
7,849
232,638

$357,434
869, 506
3,884,015
2,449,142
2, 664, 910
1, 798, 280
1, 616,151
2, 622, 881

$149
603
2,194
8,624
16, 656
41, 820
89, 786
238,444

4.78
8.48
11.40
12.56
12.26
12.21
12.71
12.42

13,494
9,651

_ .

148, 366, 522
59,614, 683

3,163, 331

16, 262, 319

2, 655

11.48

23,145

88, 751, 839

3,163,331

ifi 9,e,9. 210

142

STATISTICS OF INCOME

TABLE 11.—Corporation returns—Distribution by size of net income by industrial
groups—Continued
FINANCE—BANKING, INSURANCE, A N D R E L A T E D BUSINESS.

Number

Prior year
loss deduction
from net
Net income
income for
net taxable
income

$0 to $2,000
$2,000 to $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000....
$250,000 to $500,000-...
$500,000 to $1,000,000...
$1,000,000 to $5,000,000.
$5,000,000 and o v e r . . . .

27,231
12,911
7,252
8,920
1,177
710
233
115
87
10

$24,043,633
41,020,166
$974,322
49,711,909 1,212,254
165,283,934 3,775,025
81,078,392 1,943,835
106,680, 635 3,395, 633
80,314, 735 1, 917,347
81,486,844 2, 627,918
165, 513, 724 3,946,076
92, 700, 721

Total.
Reporting no net income..

58, 646
32,459

19,792, 410

9,097,400

397, 660,887

91,105

490,173, 806 19, 792,410

99,097,400

Income classes

Reporting net income:

Grand total

Income
and
profits
tax

Average
tax per
corporation

$1,894,580
$147
4,331,494
597
18, 679, 778
2,094
9,885, 511
12,914, 480
18,189
9,809, 501
4-2,101
9, 580, 758
83,311
20,480,105
235,403
11, 521,184 1,152,118
3,154

Per
cent
of tax
to net
income

4.62
8.71
11.30
12.19
12.11
12.21
11.76
12.37
12.43
11.47

COMBINATIONS—PREDOMINANT INDUSTRY NOT ASCERTAINABLE
Reporting net income:
$0 to $2,000
$2,000 to $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000....
$500,000 to $1,000,000...
$1,000,000 to $5,000,000.
$5,000,000 and over

614
177
95
127
15
30
5
9
5
1

$441, 522
557, 853
674,878
2,817,461
1,078, 347
4,381, 565
1, 734, 933
5, 544,517
8, 541, 673
13,077,868

Total..
Reporting no net income..

1,078
1,038

38,850, 617
18, 566, 276

2,297, 585

4,444, 662

Grand t o t a l . .

2,116

20,284, 341

2,297, 585

4, 444, 662

INACTIVE

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




896, 680
359, 7-99

CONCERNS

12

$1,172

12
30, 271

1,172
271, 806

30, 283

270, 634

$5,000 000 and over

Total
Reporting no net income
Grand total

$44,976
59, 740
402, 617
219,015
314, 758

$25, 209
54,837
295, 3 U
107,167
509,990
213, 699
580,981
1,022, 734
1,634,734

$142
577
2,325
7,144
16,999
42, 740
64, 553
204, 547
, 634, 734
9,579

4.52
8.12
10.48
9.94
11.64
12.32
10.48
11.97
12.50
11.57

TABLE 12.—Corporation returns, by years—State tables
UNITED STATES
Corporations reporting net income

Year

1916
1917
1918
1919
1920
1921
1922

,

Total Num- Per
numcent
ber of ber
rere;or- port- portcor
, (ra- ing
pon
ing
tions
net
net
inincome come

Gross
income

Deductions

Income
tax

Net income

Corporations reporting no net income

War profits
and excess
profits tax

Total tax

Num-1
ber
reporting
no
net
in-

Per
cent
reporting
no
net
in-

Gross
income

Deduction

Deficit

I

, ~ , - W f « ~ , ~.
341,253(206,984 60. 65 $32, 531,096,969 $23, 765,187, 985 $8, 765, 908, 984 $171 805,150 ._
.,
$171,805,150 134, 269 39.35 $2, 796,534,046 $3,453,438,457 $656,904,411
" 782,841,874
1351, 4261232, 079 66.04 79,540,004,891 68,809,644,68010,730,360,211 503 698, 029 $1, 638,747, 740 2,142,445, 769 119, 347 33.96 5,153,234,312 5,~"~ ~ " "-' 629,607,562
503,
|317, 5791202,061 63.63 79,706,659,148 71,845,147,899 8,361,511,249 653,198,483 2, 505, 565,939J3,158, 764,422 115, 518 36.37 6,757,622,164 7, 447, 394, 525 689, 772,361
"),083 995,546,241
65.47 88,261,006,052. 78,849,587,594 9,411,418,458 743, 535, 888 1, 431, 805, 690 2,175, 341, 578 110, 564 34. 53111, 657, 742, 792 12, 653, 289,
., ... . ,
, iAv,,. v,.,
,
58.81 93,824,224,704 85,921,569,891 7,902,654,813 636, 508, 292 988. 726, 3511,625,234,643 142, 362 41.19 24,381, 337, 545 26,410,761 289 2,029,423,744
),
356, 3971171, 239 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 51.95 31,198,150,203r35, 076, 369,337 3, 878,219,134 o
IQO 610,953
m o via OKA
i 8,466,114 783, 776, 268 170, 348| 44. 49 20, 588, 834, 5 22,782, a~\(\ OKQ!O2,193,776,356
382,883 212,535 55.51 80,331,679,917 73,367,868,774 6,963,811,143 775, 310,154
597 ~ >~~
ALABAMA

1916
1917.
1918
1919
1920
1921
1922

3,361
3,470
3.228
2,983
3,198
3,079
3,335

1,936
2,313
2,337
2,092
1,967
1,425
2,096

57.60
66.66
72.40
70.13
61.51
46.28
62.84

$152, 706, 812
379, 729, 758
484, 579, 239
408,416, 618
479, 492, 545
198,170, 647
373, 679, 886

$106,814, 035
319, 299, 240
440, 338, 549
371, 403, 622
440,489,143
185, 368, 011
344, 495, 092

$45, 892, 777
60,430, 518
44, 240, 690
37, 012,996
39,003,402
12,802, 636
29,184, 794

$912,402
2, 683,292
3,359, 799
2,834,379
989, 364
2, 800, 001

$12, 491,055
11, 520,890
4, 522, 780
5,196, 896
793, 486
1
32, 759

$912, 402
15,174, 347
14, 880, 689
7, 357,159
8,183, 881
1, 782, 850^
2, 832, 760

1 425
1 157
891
891
1 231
654
1,239

42.40
33.34
27.60
29.87
38.49
53.7237.16

$26, 684, 373
39,495, 973
34, 579, 798
44,926,281
142, 702,408
187, 696, 790
89, 563,115

116
119
60
27
37
76
53

56.31
56.13
47.24
42.86
53.62
62.81
49.53

$2, 596,113
1, 003,150
955, 943
300, 276
1,014, 354
2,634, 205
2,100,37

$33,182,22G
44,027,829
37,693,042
49,663,021
152,820, 777
210, 880, 272
97,328, 516

$6, 547,856
4, 531,856
3,113,244
4,736, 740
10,118,369
23,183, 482
7, 765,401

ALASKA
206
212
127
63
69
121
107

90
93
67
36
32
45
54

43.69
43.87
52.76
57.14
46.38
37.19
50.47

$2,833, 021
6, 432, 220

10, 553, 672
5, 208, 713
9, 872,867
2,606, 513
5, 332,181

;8,118
5, 434, 676
9,859,416
4, 709,199
2, 376, 755
5,098,074

$744,903
997, 554
694", 256
499, 514
524,184
229, 758
234,107

$14,636
45, 562
49,117
41, 398
43, 303
15, 274
13, 010

$204, 298
153, 701
26, 461
25, 085
7,112
1 26. 116

$14, 636
249, 860
202,818
67, 859
68, 388
22,386
39,126

$2,928,058|
1, 202, 695!
1,098.690:
400, 931!
1,114, 629;
3,033, 609
2, 292,064

$331,945
199, 545
142, 747
100, 655
100, 275
399, 404
191, 686

i On net income earned from July 1, 1921, to December 31, 1921, reported on fiscal year returns of corporations whose accounting period terminated after December31, 1921, b u t
prior to July 1, 1922.




a
o

TABLE 12.—Corporation returns, by years—State tables—Continued
ARIZONA
Corporations reporting net income

Year

1916.
1917.
1918.
1919.
1920.
1921.
1922.

Total Num- Per
number of ber cent
rerecorpora- port- porting
ing
tions
net
net
inincome come
1,390
1,460
1,101
1,514
1,531
1,572
1,575

540
681
417
6271
542|
376|
486i

38.85
46.64
37.87
40.35
35.40
23.92
30.86

Gross
income

$81, 581, 266
153, 753, 716
102, 670, 295
104, 581,122
93,819,603
39, 267, 010!
61, 509, 719

Deductions

$50,657,007
121,945,288
90,957, 832
94,652,426
87,131, 718
36, 533,137
57,621, 250

Income
tax

Net income

$30, 924, 259
31, 808, 428
11,712,463
2, 733, 873

Corporations reporting no net income

War profits
and excess
profits tax

$619,181
1, 486, 795
936, 270
774, 548
504,953
205,329
378, 415

Total tax

Num- Per
ber cent
rereport- porting
ing
no
no
net
net
inincome come

Gross
income

Deduction

Deficit

$5,112,068
2, 976, 913
668, 743
560, 212
166, f,49
115,996

$619,181
850 61.15
6> 598, 863
779 53.36
3, 913, 183 684 62.13
1, 443, 291
887 59.65
1, 065,165
64.60
371,878 1,196|
394,411 1, 0891 69.14

$11,072, 645
7,910, 202
16,174,452
12,134, 030
34, 214, 709
56,178, 901
42,000,843

$22,481,702 $11, 409,057
10,927, 709! 3,017, 507
2,404, 893
18,579, 345
4, 281, 589
16,415,619
8,269,494
42,484, 203
67,974, 775 11,795,874
7,824,482
4-9,825,325

$2, 780, 536
4,196, 592
3, 702, 438
2,103, 079
590,931
i 26, 598

$487,130
700 29.86'
3, 962, 299 566 22.45:
5, 747, 375 369 18.5li
5, 792, 366 414 19.39;
3, 590, 889 804 34 70:
1, 285, 945 1,108 46.50J
1,949,055
920 37.60

$12, 697,495
13, 286, 975
23, 641,112;
16,692,130
90, 999, 003
118, 329, 398
68, 082, 645

$14,934, 862
14,615,121
25, 441, 543
19, 068, 655
97, 465, 238
130,466, 029
76, 785, 559

$2,237,367
1,328,146
1,800,431
2,376, 525
6,460. 235
12,136, 631
8, 702,914

51.89 $205, 786, 304 $304,631,427
51.27 235, 674, 279 281, 485, 025:
50.63 311,423,815
356,,397, 842
43.88: 357,827, 393 435, 665,151
47. 04 919,731,688 1,002, 619, 009
51. 27| 816,108,871
924,668, 590
47. 501 737,636, 588 826,392,369

$98, 845,123
45,810, 746
44, 974, 027
77,837, 758
82,887, 321
108, 540, 719
88> 755,771

ARKANSAS
1916
1917.
1918.
1919.
1920.
1921.
1922.

2,344
2,521
1,993
2,135
2,317
2,383
2,447

1,644
1,955.
1,624
1,721
1, 513
1,275
1,527

70.14
77.55
81.49
80.61
65.30
53.50
62.40,

$73, 232,318
233, 567, 265
260, 218, 521
393, 739, 652
291, 992, 602
152, 850, 457
227, 573,314

$48,440,927
209, 567, 272
239, 938,980
365, 974, S69
272-, 287, 967
143,364, 964
209,133, 626

$24,791,391
23,999, 993
20, 279, 541
27, 764, 783
19, 704,635
9,485, 493
18, 439, 688

$487,130!
1,181, 703]
1, 550, 783!
2, 089, 928;
1,487,810
695,014
1,922,457

CALIFORNIA
1916.
1917.
1918.
1919.
192.0.
1961.
1922.

17,988 8,654 48.11
18., 369 8,951 48.73
15,964 7,881 49.37
14, 716- 8,259 56.12
14,865 7,872 52,96
15,181 7,397 48.73
16, 651 8,742 52.50




$962,254, 619
3,563,403,039
2, 227,100, 624
3,294,089, 553
3,227,188v 188
2,728,823,850
3,603,499,021

$682, 302,050
3,241,142,130
2,000,328,971
2,951,489, 881
2,944, 363,135
2, 534, 639, 568
3, 300,450> 911

$279, 952, 569
322, 260, 909
226, 771, 653
342, 599,672
282, 825,053
194,184, 282
308,048,110

$5,458,102
15,877, 927
18, 771, 872
26, 532, 275
22,169,485
16,231, 027
35,308,443

$42, 506, 341
53, 086, 034
56, 981, 002
37,404, 530|
16,296, 277
1156,827

$5,458,102
58, 384, 268
71, 85?, 906
83, 513, 277
59, 574, 015
32,-627, 304
^5,465, 270

9,332
9,418
8,083
6,457
6,993
7,784
7,909

>

a
o

w

COLORADO
1916.
1917
1918.
1919
1920
1921
1922

7,479
7,618
7,170
6,704
6,812
6,559
6,855

2,986
3,539
3,273
3,107
2,976
2,340
2,720

39.93
46.46
45.65
46.35
43.69
35.68
39.68

$238,993,105
673,894,965
654,000,372
807,999,998
870,395,990
486,204,976
664,017,735

$181,949,887
577,133,647
579,790,512
728,712,201
804,361,156
452,163,931
608,182,655

$9,912,117
22, 528,858
11,353,470
7,666, 301
3,248, 521
138,019

$1,115,854
14, 656,097
28,033,824
17, 590,501
12,801,866
5,964,783
5,546,947

4,493
4,079
3,897
3,597
3,836
4,219
4,135

60.08
53.54
54.35
53.65
56.31
64.32
60.32

$42,771,522
48,956,851
79,061,007
165, 788,176
173, 583,367
318,578,783
178,570,909

$55,812,044 $13,040, 522
61,463,372 12,506,521
90,100,277 11,039,270
182,616,423 16,828, 247
191,604,925 18,021, 558
453,123,239 134,544,456
208,318,730 29,747,821

$36,743,412
53, 443, 796
25,093,621
10,265,333
2,841,512
1 73, 389

$3,713,384
44, 742,693
65,472,179
39,037,803
18,364,729
7,510,812
10,532,844

1,756
1,713
1,550
1,393
1,699
2,530
2,280

36.19
34.43
32.30
31.62
36.42
51.64
43.62

$52,446,991
104,108,815
467,955,823
217,982,006
498,359,480
608,015,533
327,687,837

$65,489,719 $13,042,728
114,122,812 10,013,997
478,738,742 10,782,919
261,089,505 43,107,499
557,586,834 59,227,354
675, 599,235 67,583,702
351,832,176 24,144,339

$57,043,218 $1,115,854
96, 761,318* 4, 743, 980
74,209,860 5, 504,966
79,287, 797 6, 237,031
66,034,834 5,135, 565
34,041,045 2,716,262
55,835,080 5,508, 928

CONNECTICUT
1916.
1917
1918.
1919.
1920
1921
1922

4,852
4,976
4,799
4,405
4,665
4,899
5,227

3,096
3,263
3,249
3,012
2,966
2,369
2,947

63.81
65.57
67.70
68.38
63.58
48.36
56.38

$834,382,109
1,578,754,496
1,511,534,787
1,553,856,933
1,461,129,326
739,116,250
1,097,494,718

$645,170,710
1,396,898,951
1,349,211,401
1,378,099,138
1,361,135,831
683,810,083
1,002,197,149

$189,211,399
181, 855,545
162,323, 386
175, 757, 795
99, 993,495
55,306,167
95,297,569

$3,713,384
7,999,281
12, 028,383
13,944,182
8,099,396
4,669,300
10,459,455

960
1,071
688
816
809
918
1,002

616
384
466
401

57.71
57.52
55.81
57.11
49.57
41.72
48.00

$221,569,789
810,771,861
437,050,491
334, 790,234
329,059,961
81, 777,825
253,028,589

$85,298,891 $136,270,898 $2,894,425
682,294,433 128,477,428 5, 891,878
46,730,072 3,421,919
390,320,419
36, 679, 540 3,051, 705
298,110, 694
25,227,425 2,265, 736
303,832, 536
487,134
6,056,783
75,721,042
22,716,671 2,259,778
230,311,918

$23, 262,737
16, 515,846
5,537,152
1,397, 267
456, 701
i 19,105

$2,894,425
29,154,615
19,937,765
8, 588, 857
3,663,003
943,835
2,278.883

406
455
304
350
408
535
521

42.29
42.48
44.19
42.89
50.43
58.28
52.00

$778,274
4,117,157
4,792,854
6, 411, 505
3, 676,669
3,421, 506
3,196, 897

477
442
167
336
494
542
644

42.21
35.00
23.23
33.77
42.84
43.08
43.93

$3,537,004
20,332,859
8,374, 759
20,500, 858
41,152,812
105,310,136
64,374,215

$1,298, 688
8,097,909
1, 939,002
2,613,379
6,117,027
13,526, 704
11,569,175

$16,179,420
$18,191,800
11, 230, 568
12,944, 624
9,794,570
11,126,854
19, 550, 946! 22,484, 793
56,250,769!
59,886,681
80,010,719
91,823,143
49,199,153
55,410,795

$2,012,380
1, 714,056
1,332, 284
2,933,847
3,635,912
11,812,424
6,211,642

$2,238,
12,234,
6,435,
17,887,
35,035,
91,783,
52,895,

DISTRICT OF COLUMBIA
1916.
1917.
1918.
1919.
1920.
1921.
1922.

1,130
1,263
719
995
1,153
1,258
1,466

653
821
552
659
659
716
822

57.79
65.00
76.77
66.23
57.16
56.92
56.07

265,653,938
177,578,447
212,922,598
225,380,949
220,704,491
299,641,639

$201,421,241
231,260,378
162,477,947
183,175,905
201,014,37G
200,-492, 531
269,251,366

$41,460,981
34,393, 560
15,100, 500
29,746,693
24,366, 573
20,211,960
30,390,273

$778,274
1,759,629
1,260, 716
2,380,341
1,988,177
1,701,107
3,179,446

$2,357, 528
3, 532,138
4,031,164
1,688,492
1,720, 399
1
17,451

i On net income earned from July 1,1921, to December 31,1921, reported on fiscal year returns of corporations whose accounting period terminated after December 31,1921, but
prior to July 1, 1922.




m
Q
XSl

DELAWARE
1916.
1917.
1918.
1919.
1920.
1921.
1922.

S

O

g
is)

TABLE 12.—Corporation returns, by years—State

tables—Continued

FLOKIDA
Corporations reporting no net income

Corporations reporting net income

Year

1916.1917
1918
1919
1920
1921
1922

Total Num- Per
number of ber cent
rerecorpora- port- porting
ing
tions net
net
inincome come
2,869
2,991
3,023
2,845
3,229
3,472
3,885

1,518
1,868
1,685
1,671
1,842
1,646
2,049

52.91
62.45
55.74
58.73
57.05
47.41
52.74

Gross
income

$81,477,552
195,027,934
242, 617, 632
271, 609,675
297,169,272
211,881,821
307, 326,183

Deductions

$63,806, 729
176,350,430
228, 544,193
246,324,109
274,752,149
195, 715,463
282,812,398

Net income

$17,670,823
18,677,504
14,073,439
25,285,566
22,417,123
16,166,358
24,513,785

Income
tax

$351,040
927,450
1,116,151
1,967, 666
1, 703,217
1,245,897
2,598,880

War profits
and excess
profits tax

Total tax

N u m - Per
ber
cent
rereport- porting
ing
no
no
net
net
inincome come

Gross
income

Deduction

Deficit

$1,473,619
1,889,324
2,347,308
2,215,839
980,522
1
19,656

$351,040
2,401,069
3,005,475
4,314,974
3,919,056
2,226,419
2,618,536

1,351
1,123
1,338
1,174
1,387
1,826
1,836

47.09
37.55
44.26
41.27
42. 95
52.59
47.26

$19,142,666
31,608,322
34,744, 745
52,270,145
111, 880,974
126,633,887
80,033,094

$23,491,838
37,096,960
40,173,215
63,604,681
120,093,378
142,700,737
92, 950,100

$4,349,172
5,488,638
5,428,470
11,334,536
8,212,404
16,066,850
12,917,006

$8,826, 790
23, 949,078
14,856, 661
8,755,364
1,790, 683
1
239,080

$1,082,190
12,312,967
28,978,044
21,352,256
13, 504,338
4,409,673
6, 204,066

1 334
947
926
933
1, 673
2,480
2, 030

28.04
19.11
21.12
21.11
37.18
54.54
42.78

$29, 501,342
61,898,474
105,265,822
62,827,382
295,237,068
314,385,441
173,471,321

$34,977,389
67,594,447
111,618,275
68,915,504
316,192,673
353,659,414
191,081,312

$5,476,047
5,695,973
6,352,453
6,088,122
20,955,605
39,273,973
17,609,991

$9, 978, 511
5, 931, 355
7, 941,189
14, 986, 095
682,811
1782

$889, 751
11, 381, 001
8,014,383
11,037, 781
19, 228, 745
1,605,477
1,750,982

175
200
143
164
166
272
253

30.65
32.42
29.79
31.48
31.09
46.34
41.89

$4,992,900
2, 509, 355
10, 986, 517
4, 617,435
18, 593, 554
67, 553, 636
36, 579, 669

$6, 248, 044
2, 864, 936
11, 871, 365
6, 065, 435
19, 703, 976
76, 247, 678
41, 006, 899

$1, 255,144
355, 581
884,848
1,448,000
1,110, 422
8, 694, 042
4, 427, 230

GEORGIA

1916
1917.
1918.
1919.
1920.
1921.
1922.

4,758
4,956
4,384
4,420
4,500
4,547
4,745

3,424
4,009
3,458
3,487
2,827
2,067
2,715

71.96
80.89
78,88
78.89
62.82
45. 46
57.22

$251,095,946
746,428,340
875,848,992
958,377,060
862,291,616
412,283, 727
622, 586,434

$194,587,307
673,277,614
803,706,316
874,906,304
800,573,164
381,247,113
565,811,798

$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
56,774,636 5,964,986
HAWAII

1916

1917
1918
1919
1920
1921
1922




571
617
480
521
534
587
004

396
417
337
357
368
315
351

69.35
67.58
70.21
68.52
68.91
53. 66
58.11

$101,055,901
165, 807, 789
125, 980, 474
189, 325, 500
235, 457,131
90, 392, 439
115, 624, 696

$55,351, 265
127, 804, 922
101,956, 665
148, 402, 774
177,172, 471
79, 807, 502
100, 465, 628

$45, 704, 636
38, 002, 867
24, 023, 809
40, 922, 726
58, 284, 6fiO
10, 584. 937
15,159,068

$889, 751
1, 402, 490
2,083, 028
3,096, 592
4,242, 650
922, 666
1, 750, 200

IDAHO
1916.
1917.
1918.
1919.
1920.
1921.
1922.

54.44
57.
55.49
56. 27!
50. 42
35.23
39.21

$37, 741, 867
136,418,190
91, 825, 305
139, 493, 420
128, 387. 434
49, 405, 234
82,167, 739

$26, 924, 633
121, 466, 771
84.520,111
128; 094, 293
118, 603, 529
47,176, 023
75, 820, 212

$212,526
733,739
607, 507
866, 210
740, 061
122, 845
459, 564

$10,817,234
14,951,419
7,305,194
11,399,127
9,783, 905
2, 229, 211
6,347, 527

$1 763. 713
1 226', 387
884, 225
637, 861
80, 464
1
3,187

$212, 526
2, 497, 452
1, 833, 894
1, 750, 435
1,377, 922
203, 309
462, 751

811
805
527
739
878
1, 105
1, 138

45. 56
42.62
44 51
43. 73
49 58
64 77
60.79

8,480
7,990
7,486
6, 422
7,714
11,012
9,824

38.67
35.69
36.69
31,77
36.51
49.17
40.62

$9, 002, 772
13, 401, 090
10, 352, 798
19, 512, 348
55,969, 543
63, 281,973
38,692, 239

$10,936. 8991
15,355, 242!
11,956, 453i
22,041, 7241
61,654, 627
73, 591,353
44,128,461

$1,934,127
1,954,152
1, 603, 655
2, 529,376
5,685, 084
10,309,380
5,436, 222

ILLINOIS

1918.
1917.
1918.
1919.
1920.
1921.
1922.

21. 931
22, 389
20, 406
20, 214
21, 127
22, 396
24,184

13,451
14,399
12,920
13, 792
13,413
11, 384
14, 360

61.33
64.311
63. 311
68.23
63.49
50.83
59.38

3,168, 454, 041
7, 676,120, 612
8,460,298,970
9,437,663, 058
9, 334, 087, 216
6, 744,818, 667
8, 506, 567, 924

$2, 408, 308, 629! $762,145, 412 $15, 014,845
6, 542, 362, 5261 1,133, 783, 726 53, 593, 281
7, 700, 973, 3881 759, 325, 582 62, 851, 975
, ,
66, 614, Oil
8, 604, 505, 388
833,157, 670 55, 817,886
8, 656, 906, 942

, , ,
6, 363, 674, 214
7, 835, 809,920

$165,425, 538
215, 810, 261
122, 707, 710
93, 230, 712
677,180, 274 33,106, 447
28,1 202. 131
381,144, 453 75,149, 656
734, 830
670,758, 004

$15,
219,
278,
189,
149,
61,
75,

014,
018,
662,
321,
048,
308,
884,

845!
819
236
721
598
578
486

$189,184,120
408,337,235
408,944, 552
4,179,415,874
2,967,631, 391
3, 758, 752,152
2, 741, 643,824

$217, 780,179!
451,077,084J
443, 295,049j
4, 265,445,076
3,112,951,4771
4,116, 064, 205
2,915, 504,404

$28,596,059
42, 739,849
34,350,497
86,029, 202
145,320,086
357,312,053
173,860, 580

1916.
1917
1918.
1919.
1920.
1921.
1922.

$459. 263, 546!
1, 453, 704, 767)
1, 357, 050, 335
1. 578. 739. 5961
1. 728, 056, 078|
1, 005, 748, 132
1, 394, 319,195

$357, 512,178 $101,751, 368i
1, 315, 381, 900
138,322, 867|
1, 242,903, 859
114,148, 476!
1 - 436. 367. 738! 142,371.858!
128,164, 213!
1, 599. 891, 865J
77,168, 148|
928. 579. 984j
122,163, 938i
1, 272,155, 257i

$2,001,337!
6, 381, 338!
8, 569, 0531
10, 732, 348j
9, 809, 9241
6,2nl,211
13, 4G2, 301

$21, 797, 83lj
31,922,4881
22, 683. 354'
17, 653, 466;
6,213,630!
i 316, 123j

$2, 001, 337
28,179, 169
40, 491, 541
33.415, 702
27, 4G3, 390
12, 477. 850
13, 778, 424

2,665
2,170
2,499
2,561
3,390
4, 406
3,800

31.18
24.06
29.10
29.14
36.55
46. 89
37. 84

$47,847, 292
106,863, 962
119,313, 764
156,121, 599
463, 026, 255
534, 323, 8141
345, 739, 206!

$55, 833, 280|
116,849,798
130, 520,012
168,946,885
497, 993. 8611
601. 321, 503J
385, 789, 649!

$8, 756,966
11, 340, 899
8, 863, 099
4, 992,136
1,454, 638
1
37,268

$1,113,903
12, 517, 328
16,100. 592
14,122, 884
9,414, 567
4,183,749
4, 768, 550

3,209
2,865
2,432
2,425
3,402
4.149
3,496

35. 40
30.85
29.45
31.10
38.23
48.00
39.55

$42, 266, 433
86, 497, 476
95, 619, 609
130, 764, 441
409, 450, 293
421, 721, 046
214,474,942

$58, 321, 696 $16, 055, 263
4, 058, 366
90, 555, 842
6, 062, 843
101, 682, 452
142,103, 366 11, 338, 925
26, 444, 863
435,895,156
950, 590
459, 671, 636
689,190
236,164,132

$7,985,988
9,985,836
11, 206,248
12, 825, 286
34,967, 606
66, 997, 689
40, 050, 443

IOWA
1916..
1917
1918....
1919_.
1920.

9, 064
9, 288
8,257
7. 798
. . 8, 899
..
ioiilllllZIIIIII 8, 643
1922..
8,839

5,855
6,423
5,825
5,373
5,497
4,494
5,343

64.60
69.15
70.55
68.90
61.77
52. 00
60.45

$265, 972, 786
837,831,971
839, 521, 038
1,102, 603, 896
956, 667, 062j
656, 579, 966
SS2, 251,1431

$208, 362,402
759, 982, 658
778, 528, 539
1, 030, 794, 547
896, 721, 344
621, 262, 882
833,184,999

$57, (310, 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
49,066,144 4, 731, 282

1 On net income earned from July 1, 1921, to December 31, 1921, reported on fiscal year returns of corporations whose accounting period terminated after December 31,
1921, but prior to July 1, 1922.




a
o
TO

INDIANA

o
o

TABLE 12.—Corporation returns, by years—State

tables—Continued
00

KANSAS
Corporations reporting no net income

Corporations reporting net income
Total Num- Per
number of ber cent
rerecorpora- port- porting
ing
tions
net
net
inincome come

Year

4,467
4,604
4,474
4,531
4,658
4,749
4,956

1916
1917
1918.
1919
1920
1921
1922

3,299
3,680
3,353
3,436
3,202
2,852
3,115

73.85
79.93
74.94
75.83
68.74
60.05
62.85

Gross
income

$352, 747, 535
803, 041,896
722,919,437
953,144,030
1, 111. 082, 200
791, 541, 272
966,054, 682

Deductions

$248, 676,965
681, 645, 684
641,124,893
836, 892, 309
1,006, 481, 468
703, 991, 679
844,907,875

Income
tax

Net income

$104,070,570
121, 396, 212
81, 794, 544
116, 251, 721
104,600, 732
87, 549, 593
121,146,807

$2,073,911
5,954, 921
7, 617,014
9, 771,492
8,962,188
7, 505,059
14,415,182

War profits
and excess
profits tax

Total tax

Num- Per
ber cent
rereport- porting
ing
no
no
net
net
inincome come

Gross
income

Deduction

Deficit

$13, 656, 954
12, 002, 469
11, 216,422
7,675, 582
7, 596,108
* 30, 815

$2, 073, 911
19, 611,875
19, 619,483
20,987,914
16,637, 770
15,101,167
14,445, 997

1,168
924
1,121
1,095
1,456
1,897
1,841

26.15
20.07
25.06
24.17
31.26
39.95
37.15

$18, 727,107
59, 606, 596
56, 745, 783
80, 387, 217
354, 340, 288
375,340,061
106,561,617

$21,275, 294
64,876.833
62, 390,170
87,716,944
373,460, 386
397, 587, 581
121,029,947

$2, 548,187
4, 270,237
5,644,387
7,329, 727
19,120,098
22, 247, 520
14, 468,330

$13, 545, 372
18, 238, 6571
9,811,172
11, 203,149
2, 273,498
1 19,946

$1, 303,454
17, 390, 723
23, 978, 936
15, 271.104
16, 965, 239
4, 771, 750
7, 376,137

1, 966
1, 727
1, 164
1, 496
1, 725
2,140
l 804
>

36.37
30.95
27.03
32.73
35.91
44.99
35.24

$22, 524, 658
44, 825, 291
37, 744,851
70, 249,155
152,151,464
219,658,706
156,855,875

$28, 086,178
48, 995, 225
41,447,394.
76, 695,661
165, 017, 410;
253, 965, 378!
174, 941, 5331

$5, 561, 520
4,169,934
3,702, 543
6,446, 506
12,865, 946
34,306,672
18,085,658

$23,877,120
48,028, 484
38,143, 415
99, 716, 348
302, 041,114
334,891, 801
278, 796,994

$29, 807,109; $5, 929, 989
54, 682, 215| 6, 653, 731
43, 538, 399; 5, 394, 984
107, 905, 9771 8,189, 629
328, 924, 798!
375, 023,15li 40,131, 350
323, 540, 527J 44, 743, 533

8
CO

o
w

KENTUCKY
1916
1917
1918...
1919
1920
1921.
1922

. .

5,405
5,580
4,307
4,571
4,804
4,757
6,119

3,439
3,853
3,143
3,075
3,079
2,617
3,315

63.63
69.05
72.97
67.27
64. 09
55.01
64.76

$278, 007,89!
652, 268, 82'
707, 866, 437
639, 458,091
832, 738, 581
444, 349, 329
741, 590, 714

$211,488,773
569, 373,083
638, 044,885
568,869,330
757,869, 502
412, 471, 737
671, 931, 980

$66,519,119
82, 895, 744
69,821,552
70, 588, 761
74,869, 079
31, 877, 592
69, 658, 734

$1,303, 454
3,845, 351
5, 740, 279
5,459, 932
5,762, 090
2,498, 252
7,356,191

LOUISIANA

1916
1917.
1918.
1919.
1920.
1921
1922.

3,705 2, 380
4,096 3,113
3,661 2,557
4,001 2,690
4,365 2,441
4,470 2,053
4,987 2,580




64.24
76.00
69.84
67.23
55.92
45.93
51.73

$211, 202, 896 $158, 569, 7791
734, 600, 111
646, 421,493
731, 556, 847
674, 389. 226
950, 986, 340| 862, 029,140
820, 556, 035
753, 264, 396
479, 873, 646 452, 748, 646
664,010, 505
612, 361,252

88,178,
57,167,
88, 957,
67, 291,
27,125,
51,649,

$1,047, 775
4,178, 419 $13, 379, 220
4, 607, 542 13,693,339
15,900,477
6,885, 473
10,256,6721
5,170, 935
1, 692, 068J
2,213, 867
1 99, 904

$1, 047, 775
17, 557,639
18,300, 881
22, 785, 950
15, 427, 607
3, 905, 935
5,483, 592

o
o

g

MAINE
1916..
1917
1918.
1919
1920
1921
1922

_

3,084
3,311
2,46$
2,841
2,830
2,994
3,219

$167, 998, 563;
402,801, 390
284,018, 735
489,053,461
640, 634, 952
352, 668, 49S
433,031,561

$129, 685.789
346, 976,800
258, 767,107
440, 295, 200
496, 799, 284
322,183,143
392,861,367

$744, 773
2, 756, 969
2, 06'3, 445
3, 833, 086
3, 529, 959
2, 552, 345
4, 540,313

$38, 312,774
55,824, 590
25, 251,628
48, 758, 261
43,835, 668
30,485, 349
40,170,194

$5, 325, 557
5,934, 284
g, 991, 671
5, 278, 815
2, 549, 674
i 215,047

$744, 773
8, 082, 526
7, 997, 72910, 824, 757
8, 808. 774
5,102, 019>
4,755,360

1 135
,
921
973
933
1,093
1,399
1,364

$26, 27», 026
22, 297, 897
31, 452, 603
36, 377, 598
100, 927, 621
177, 443, 735|
153,054, 220

$1-3, 373, 544
23, 291, 207
14, 779,353
7, 465, 473
2,457,211
1 66, 693

$1. 658, 036
18, 699, 793
30,116,417
22, 249, 481
13, 879, 487
8, 095, 320
7, 355, 370

1,455! 36.02
1,353 31.84.
969! 27.71
1,238: 31.87
1,650! 35.39
2,173; 51.18
2,079 45.21

36.80
27.82
S9.41
32.84
38.62
46.73
42.38

$30, 206,459j $3,936.433
25, 773, 511| 3,475,614
6, 490, 020
37,942,623!
43, 525,673] 7,148,075
109, 309, 788] 8, 382,167
211, 930, 901 34, 487,166
164, 229,727! 11,175, 507

$25, 604,140
59, 272,099
66, 213, 097
79,402,434
253, 929,061
296,177,658
193,207,911

$30,268,153
67,167, 550
71,088,614
88, 053, 285
276, 694, 572
333,938,370
216,338,749

MARYLAND
1916
1917.
1918.
1919
19-20
1921
1922

4,039
4,250
3,498
3,885
4,662
4,246
4,599

2,584
2,897
2,529
2,647
3,012,
2,073
2,520

63.98
68.16
72.29
68.13
64.61
48.82
54.79

$443, 382,103
949, 855, 393
929, 339, 590
904,191,353
941, 296,390
722, 857, 528
821,053,430

$356,098,100
839, 963,810
844, 577,898
810,223,989
864,394,371
660, 066,330
755,286, 550

$87, 284,003 $1, 658, i
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
65, 766,880 7, 288, 677

$4, 664,013
7,895,451
4,875, 517
8, 650,851
22, 765, 511
37,760,712
23,130,838

13, 273 8,350 62.91 $1, 772, 712, 308 $1,305,208,646
5,023,176,479 4,191,441,155
13, 799
9, 849
5,871,704,085 5, 256,807,852
12, 622J 8, 501
13,286 8,894 66=94! 5,826. 613,819 5,172,057,105
14,150] 8,142 57. 54j 4, 874, 334,665 4,471, 807,154
14,8371 7,199 48.52 3, 463,117, 234 3,185,306, 688
15,867 8,922 56.23 5, 328, 314, 675 4, 913,083, 948

$8,927, 594
40,442, 865
44, 594, 530
51,101,030
32, 660, 529
24, 464, 732
47. 017, 579

$467, 503, 662
831,735, 324
614,896, 233
654, 556, 714
402,527,511
277,810, 546
415. 230. 727

$96, 781,
229, 493,
117, 830,
55,186,
22, 474,
i 795,

a
02
Q
CO

MASSACHUSETTS
1917.
1918 .
1919...
1930...
1921.
1922

I

840
756
266
544
481
997

$8,927, 594
137, 224, 705
274, 088, 286
168, 931, 296
87,847, 073
46, 939-, 213
47,813, 576

4,923
3,950
4,121
4,392
6,008
7,638
6,945

37.09
28. 63
32.65
33.06
42.46
51.48
43.77

$153, 413,973 $181, 500,
325, 363, 706
351, 903,
445, 383,
377, 740, 551
495, 981, 643J
557, 847,
2,164, 242,3121 2,363,383,
1, 621, 932,6931 1,872,422,
1,013, 300,705] 1,166,997,

$28,086,373
26, 540, 035
67,643, 422
61,866, 252
199,140,818
250,489,947
153, 696, 505

S
o
o

MICHIGAN
1916.
1917.
1918
1919
1920
1921
1922

9,823
9,993
9,021
9,626
10, 872
11, 426
11,853

6,362
7,162
5,951
6,637
6,704
5,209
6,571

64.77 $1,180, 450, 526 $805,196,782
71.67 2,979, 253, 276 2, 671, 503, 384
65.97 3,055,263,841 2, 716, 534,820
68.95 3,832,177, 88$ 3, 31.4, 403,199
61.66 3, 645, 251, 236 3,243,206,851
45.59 2, 345, 423,614 2,094,119,198
55.44 3,091,035,274 2,643,809,754

$375,253, 744
307, 749, 892
338,729, 021
517,774, 681
402,047,385
251,304, 416
447,225, 520

$7, 362, 945
14, 575, 905
24,842, 977
38, 506, 222
32,182,837
19,037, 623
48,887, 019

$84,176,870
$97,969, 398j
$7, 362, 945 3,461 35.23
182, 288,812 213, 693,864
$46, 392, 602 60, 968, 508 2,831 28.33
181,480,106
199,972,642
118, 332, 316 143,175, 293 3,070 34.03
159, 533,186 176,489,390
121,060, 455 159, 566, 677 2,989 31.05
757,220, 766 806,756,132
70, 437,948 102, 620,785 4,168 38.34
42,811,466
61,849,089 6,217 54.41 1, 219, 593,453 1,400,088, 545
533,851,774
610,177,991
* 1,183, 727 50,070, 746 5,282 44.56

$13,792, 528
31,405,052
18,492, 536
16,956, 204
49, 535, 366
180,495,092
76,326, 217

* On net income earned from July 1, 1921, to December 31,1921, reported on fiscal year returns of corporations whose accounting period terminated after December 31,
1921, but prior to July 1,1922.




CD

TABLE 12.—Corporation returns, by years—State

tables—Continued

Or
O

MINNESOTA
Corporations reporting net income

Year

1916
1917.
1918.
1919.
1920
1921
1922.

Total Num-1 Per
number of ber j cent
re- | recorj
pora- port- ' porting
*-mg
tions
net
net
inincome come
9,276
9,486
8,576
8,588
9,315
9,177
10, 269

5,916
7,235
5,787
5,946
5,821
4,710
5,547

Gross
income

Deductions

63.78 $746,083,812 $540, 398, 483
76.27 2,216, 876,197 1,943, 428, 530
67.48 1,878, 316, 708 1,740,215,448
69.24 2, 053, 409, 031 1, 862, 975, 672
62.49 2,233,521,506 2, 085, 047, 535
51.32 1,305, 870, 652 1, 244, 25S, 976
54.02 1, 766,095, 70S 1, 669, 213,873

Income
tax

Net income

$205, 685, 329
273,447,667
138,101,260
190,433, 359
148,473, 971
61,611,676
96,881,835

Corporations reporting no net income

War profits
and excess
profits tax

$4, 053, 243
13,014, 902
12,384, 015
15,633, 731
10,725, 653
5,019, 706
10, 932, 758

Total tax

Num- Per
ber cent
rereport- porting
ing
no
no
net
net
inincome come

Gross
income

Deduction

Deficit

23,161,608
19,691,572
12, 612, 836
3,457, 044
1164,633

$4, 053, 243
48,898, 270
35, 545,623
35,325, 303
23,338,489
8, 476, 750
11,097, 391

3,360
2,251
2,789
2,642
3,494
4,467
4,722

36.22
23,73
32.52
30.76
37.51
48.68
45.98

$52, 271, 961
150, 251, 711
102, 080,351
99,093,959
472, 701,059
779,803,329
637,419, 520

$64,481,856 $12, 209,895
169,113,049 18,861, 338
112,249,197 10,168,846
110, 578,948 11,484,989
497,477,966 24,776,907
848,513, 226 68,709,897
676,097,976 38,678,456

$1,184, 368
2, 293, 064
2,369, 006
1,930,725
246, 984
17,711

$222,380
1, 927, 457
3,180, 341
3,765,160
3,280, 929
616,643
1,136,723

505
380;
260
259
558i
729|
508;

30. 5
20. 98
22. 97
18.04
35.47
47.09
30.27

$11,018, 624
16,105, 509
18, 596, 344
16, 710, 429
86,484,733
78,358,022
37,137,779

$12, 733, 623
17, 502, 868
20, 290, 778
17, 987, 9.84
94,071,006
87,742,228
40,828, 505

TJ1

§

MISSISSIPPI
1916.
1917.
1918.
1919.
1920.
1921
1922

1,653
1,811
1,132
1,436
1,573
1,548
1,678

1,148
1,431
872
1,177
1,015
819
1,170

69.45
79.02
77.03
81.96
64.53
52.91
69.73

$48,355,712J
183,632, 659j
133,113,464
214, 347,116i
207, 688, 946 j
95, 826, 313|
176,232, 3981

$36, 972, 856
169, 918, 500
121, 869, 413
195, 644, 549
190,314,891
90, f>39, 058
163, 209, 043

$11,382,856
14, 814,159
11, 244, 051
18, 702, 567
17, 374, 055
5,187, 255
13, 023, 355

$222, 380
743, 089
887, 277
1,396,154
1,350,204
369, 659
1,129, 012

$1,714,999
1,397,359
1,694,434
1,277, 555
7,586,273
9,384,206
3,690,726

MISSOURI
1916.
1917.
1918.
1919.
lfJ20.
1921.
1922

14,202
14,840
13,332
12, 764
13, 428
13, 735
14,190




8,901
9,304
8, 294
8,740
8,431
7,338
8, 445

62.41
62.70
62.21
68.47
62.79
53.43
59.51

$971,129. 331
3, 058, 664, 523
3,087,626, 983
3,446,312,072
3,365,58$, 313
2, 276, 260, 673
3, 091, 617,123

$4. 347, 717 5, 361 37. 59 $117, 530, 228! $136,530, 200 $18, 999, 972
$748, 488, 7291 $222, 630, 602i $4, 347, 717
2, 754, 845, 249i 302, 119, 274) 14,461, 262 $42, 990, 749 57, 452, 011 5,536 37.30 186, 291, 251 204,848,660 18, 557, 409
2, 828, 707, 581! 258, 919, 402| 18, 986, 868 84, 412, 911 183, 399, 779 5, 038 37. 79 209,591, 434 23Q, 125,289 20, 533,855
3,159, 804,842, 286, 507, 230! 22, 09S, 190 48, 833, 070 70, 928, 260 4,024 31.53, 2-19, 719, 520 245,881,772 26,162,252
3,139, 282,813; 22G, 302, 500! 17,770, 432 30, 379, 442 48,149, 874 4, 997 37. 21 814, 725, 610 866,275,232 51, 549, 622
8,806,173 19, 623, 827 6,397 4JB. 57 1, 029,103, 368 1,119,302, 987 90,199,619
2,146,880,2211 129,380,452i 10,817, 654
1471,342 23,127, 247 5,745 40.4& 532, 342, 992 591,894,983
2, 887, 657, 7741 208, 959, 349! 22,655, 905
59, 551,941

o
o

MONTANA
|
1916
1917
1918
1919
1920
1921
1922

3,613
3,774
3,804
3,337
3,571
3,782
3,922

2,019
2,430
2,359
1,770
1,586
1,183
1,435

55. 88
64.39
62.01
53.04
44.41
31.28
36.59

$107, 727, 076
235, 705. 796
312, 680,643
189,172, 306
160, 983, 049
88,670,129
124, 650,846

$74,146, 767' $33, 580, 309
204, 403,129
31, 308, 667
283,859, 392
28,821, 251
174,304, 332
14, 867, 974
149,451, 326
11, 531, 723
82,565,728
6,104,401
115, 581,431
9,069,415

$663, 332
1, 535,490
2, 525,085
1,123,195
886, 056
457,660
881,1 "

$2, 355, 826
2, 938, 745
633,625
377, 915
110, 068
18,818

$663, 332
3,891, 316
5, 463, 830
1, 756,820
1,243,971
567, 728
890, 678

1,594
1,344
1, 445
1,567
1,985
2,599
2,487

44.12
35.6
37. 9
46.96
55. S9
68.72
63.41

$10, 635, 369
22,230,448
50, 398, 752
53, 643, 019
73,215,438!

$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
2, 645, 915

1,232 27.01
799 17-, 06
1,084 24.28
995 22.06
1,760 36. 12
2,645 51.94
2,169 42.51

$10,143,256
30,670, 212
62, 971, 373'
57,433,369
274,138,657
274, 343,832
175,953,406J

63, 515,579

$14,131, 910 $3, 496, 541
26? 184,99a
4, 954, 547
54,083, 2141
3,684,462
59,639,442]
5,996,423
86, 454,114! 13,238,676
14,397,838
105,396,619
9, 111, 489
72,627,0

NEBRASKA
1916.
1917.
1918.
1919
1920
1921.
1922

4,561
4,684
4,464
4,510
4,873
5,092
5,102

3,329
3,885
3,380
3,515
3,113
2,447
2,933

72.99
82.94
75.72
77.94
63.88
48.06
57.49

$144,812,843
551, 995,588
616,667,889
813, 246,471
602,409, 992
387, 099,433
521, 530,034

$109,069,989
505,806,303
582, 794, 905
768, 086, 408
570, 718, 997
368,621,111
495,363,893

$35, 742,854
46,189, 285
33, 872, 984
45,160,163
31, 690, 995
18,478,322
26,166,141

$701, 490
2, 242,130
2,635,839
3,356,164
2, 495, 911
1, 473,860
2,642,048

!387

$12,330,109
33,480,071
67,016, 783
62,297,550
296,109, 793
188, 022,357

$2,186,853
2,809,859
4,045,410
4,864,181
21,971,136
24,154,666
12,068,951

a

NEVADA
1916.
1917.
1918.
1919.
1920
1921.
1922.

939

h 051

440
958
1,193
1,244
1,268

318
399
206!
285!
338|
274!
329

33.87
37.97
46.82
29. 75
28.33
22.03
25.95

$14, 092, 883
37,300,647
26, 650,807
41,423, 847
29, 808, 766
20,657, 513
25, 260, 095

$10, 314, 571
33,495,623
24,362,580
38, 087,597
27,776,686
19.325,470
23,536,691

$3, 778,312
3,805,024
2, 288, 227
3, 336, 250
2, 032,080
1, 332, 043
1, 723,404

a
xn

$75,148
192,815
206,667
245,196
150,371
84, 793
150, Oil

$238, 652j
232, 308j
163,516|
82, 095:
1
41, 841!

$75,148
431,467
438, 975
408, 712
232, 466
126,634
150, Oil

621
652
234
673
855
970
939

66.13
62.03
53.18
70.25
71.67
77.97
74. 05

$7,579, 762
5,894,113
6,311,254
8,611,488
16,782, 073
18,351,356
13,118.684

$285,939
3,181,312
17,636,174
5,977,204
3,307,959
1,625,876
1,138,995

287
278
276
312
4301
385

28. 90
24.38
21.80
27.52
31.39
42.12
35.85

$10, 504, 791
13,146,053
9,138,901
9,189,118
45,528,821
83,215,490
44, 536,143

$9,671,820
8, 570, 568
8,188,004
10,936,425
21,663,702
22, 646,280
16, 785, 209

$2,092, 058
2,676, 455
1,876, 750
2,324, 937
4,881.629
4,294,924
3, 666, 525

NEW HAMPSHIRE
1916
1917
1918
1919
1920
1921
1922

1,052
1,177
1,275
1,003

994
1,Q21
1,074

748
890
997
727
682
591
689

71.10
75.62
78.20
72.48
68.61
57.88
64.15

$85,002,478
151,484,964
402, 598,697
211,782,100
214,581,450
141,379,061
143,143,906

$70,140,754
135,165,918
360,375,151
186,276,650
197,519,600
128,666,088[
132,360,775;

$14,861,724|
16,319,046s
42,223,546
25,505,450
17,061,850
12,712,973
10,783,131

$285,939
575, 915
3,098,857
1,938,115
1,332,473
1,023,270
1,121, f"

$2,423,397
14,537,317
4,039,089
1,975,486
602,606
1
17,011

I

$11, 888,712
14,451,022
10,733,344
10,106,324
48,705,436
88,091,047
50,940,992

$1,383,921
1,304,969
1,594,443
917,206
3,176,615
4,875,557
6,404,849

!

i On net income earned from July 1, 1921, to December 31, 1921, reported on fiscal year returns of corporations whose accounting period terminated after December 31, 1921,
but prior to July 1, 1922.




XJl

M

o
o
g

TABLE 12.—Corporation returns, by years—State

tables—Continued
to

NEW JERSEY
Corporations reporting no net income

Corporations reporting net income

Year

1916
1917
1918
1919
1920
1921
1922

. .

Total Num- Per
number of ber cent
rerecorpora- port- porting
ing
tions
net
net
inincome come
9,777
10,112
8,807
9,392
9,896
10, 631
11,762

5,750
6,222
5,503
6,035
5,875
5,545
6,892

Gross
income

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
58.60 3,058,162,310

Deductions

$770,138,825
1,867,148,609
2,079,821,015
2,690,953,454
3,227,279,840
2,065,999,069
2,822,900,837

Income
tax

Net income

$245,706,911
256,292,144
191,018,725
254,570,015
190,785,595
154,208,750
235,261,473

War profits
and excess
profits tax

$4,819,514
12,064,685
16,469,206
19,584,420
14,875,307
12,797,533
26,890,400

Total tax

N u m - Per
ber
cent
rereport- porting
ing
no
no
net
net
inincome come

Gross
income

Deduction

$100,473,717
278,178,033
329,234,541
593,778,908
618,167,551
855,574,759
532,178,900

$35,216,004
43, 201, 254
45, 748,068
18,425,813
13,137, 268
1260,290

$4,819, 514
47,280, 689
59, 670,460
65,332,488
33,301,120
25,934,801
27,150, 690

4,027
3,890
3.504
3,357
4,021
5,086
4,870

41.19
38.47
37.52
35.74
40.63
47.84
41.40

$85,875,061
260,604,130
287,836,252
507,688,469
531,960,098
765,604,342
482,534,881

$2,526,876
679,354
259,796
188,992
53,752
1
1,611

$303,499
3,204,692
1,277,469
577,1381
495,388i
216, 539
329, 732

505
561
407
446
386
569
491

51.58
50.86
42.18
47.45
48.43
59.21
52.18

$3,782,125
8,998,214
9,791,690
17,737,095
18,251, 615
34,907,720
17,333,982

$44,464,771
394,470,651
807,306,499
501,467, 755
353,192, 684
168,480,511
200, 602,150

16,855
16, 264
19, 775
18,024
25,146
30,222
29,358

37.76
35. 25
41.60
37.17
45.31
52.47
45.26

$662,271,248
1,163,881,359
1,751,135,496
1,919,255,589
5,354,318,214
7,430,255,001
4,914,756, 563

Deficit

$14,598,656
17,573,903
41,398,289
86,090,439
86,207,453
89,970,417
49,644,019

SQ

H
o
on

3

NEW MEXICO

O
1916
1917
1918
1919
1920
1921
1922

979
1,103
965
940
797
961
941

474
542
558
494
411
392
450

48.42
49.14
57.82
52.55
51.57
40.79
47.82

$38,929,154
77,131, 581
77,236,222
57, 550,264
49,452,650
39,044,128
56,515,456

$28,790,959
62,538,693
70,607,478
53,276,632
45,466,668
36,866,678
53,109,920

$15,138,195
14, 592,888
6,628, 744
4, 273,632
3,985,982
2,177,450
3,405,536

$303,499
677,816
598,115
317,342
306,396
162,787
328,121

$4,886,261
11,234, 544
12,046,965
19,693,268
21,699,091
39,615,141
20,722,838

$1,104,136
2,336,330
2,255,275
1,956,173
3,447,476
4,707,421
3,388,856

NEW YORK
1916
1917
1918
1919
1920
1921.
1922

44,632
46,144
47,535
48,494
55,495
57,596
64,862




27,777
29,880
27,760
30,470
30,349
27,374
35,504

62.24:
64.75
58.40
62.83
54.60
47,53
54. 74,

$8,300,137, 671 $6,025,476,249 $2,274, 661,422$44,464,771
:
,
15,974, 590, 512 13,773,437,0 2,201,115,746 105,625,319 $288,845,332
,056
15, 945,819,327 13,792, 501, 557 2,153,317,770 171,758,980 635,547, 519
,
18,656,719,065 16,264,233,
,001 2,392,486,064 196,187,661 305, 280,094.
22,086,479,694 20,127,849,
,971 1,958,629, 723 167,141,669 186,051, 015
15,668,883,094 14, 532, 519,
,66^ 1,136,363,439 100,847,002
67,633, 509
18, 557,282,809 16,805,091,
,941 1,752,190,868 199,683, 703
*918, 447

$801,492,479 $139,221,231
1,303,348,173 139,466,814
1,920,890,266 169,754,770
2,112,305,354 193,049,765
5,825,586,112 471,287,898
8,332,230,896 901,975,895
5,456,727,090 541,970,527

o

NORTH CAROLINA
1916.
1917.
1913.
1919.
1920.
1921.
1922.

5,021 3,438 68.47
5,155 3,986 77.32
4,212 3,362 79.82
4,396 3,501 79.64
4,812 3,143 65.31
4,914 2,529 51.47
5,714 3,486 61.01

$284,767,644
698,770,100
879,192,164
1,038, 581,596
1,062,447,593
688, 791,323
940,895,173

$223,884,841
$60,882,803
607,161,979
91,608,121
107,028,177
772,163,987
114,681,366
923,900,230
102, 277, 769
960,169,824
623, 364, 736 65,426, 587
99,169,237
841,725,936

$1,200,185
4,124,725
6,661,419
8,707,081
7,985,041
5,401, 565
11,410,349

$16,228,373
44,016,680
21,102,835
15,985,211
7,597,915
155,608

$1,200,185
20.353,098
50.678,099
29,809,916
23,970,252
12,999, "
11,465,957

1,583
1,169
850
895
1,669
2,385
2,228

31.53
22.68
20.18
20.36
34.69
48.53
38.99

$14,830,010
24, 218,419
28,462,101
41,551,748
190,420,975
216,924,727
121,241,530

$18, 766,847
27,609,565
31,005,502
45,214,471
205,035,251
239,349,459
131,027,568

$3,936,837
3,391,146
2,543,401
3,662,723
14,614,276
22,424,732
9, 786,038

$207,064
2,144,686
1,485,977
1,004,639
731,555
337,784
338,363

549
565
535
504
1,151
1,
457
1,319

19.83
18.09
19.45
19.10
39.72
51.68
46.32

$4,139, 530
13,319,176
17,841,974
16,911,971
69,597,256
57,795,313!
40, 539,927|

$5,165,889
14,402, 574
18,725,599
18,326,472
74,439,044
63,289,978
45,112,919

$1,026,359
1,083,398
883,625
1,414,501
4,841,788
5,494,665
4,572,992

NORTH DAKOTA
1916.
1917.
1918.
1919.
1920.
1921.
1922

2,769
3,124
2,752
2,639
2,898
2,819
2,848

2,220
2,559
2,217
2,135
1,747
1,362
1,529

80.17
81.91
80.55
80.90
60.28
48.32
53.68

$35,477,730
149,014,213
171,981,215
156,461,674
137,313,047
88,743,928
119,244,638

$24,813,309
139, 218,605
162,080,654
147,309,645
130,445,443
84,743,249
114,496,417

$10,664,421
9,795,608
9,900,561
9,152,029
6,867,604
4,000,679
4,748,221

$207,064
434,318
681,512
505,850
383,888
229,265
329,460

$1,710,368
804,465
347,667
108,519
18,903

3
a

OHIO

GO
1916.
1917.
1918.
1919.
1920.
1921.
1922

17,660
17,615
15, 815
17,088
18,822
20, 091
21,390

12,251
13,546
11,394
12,194
12,302
9,555
12,495

69.36 $2, 093, 727, 399$1, 463, 582,421
76.90 6, 247, 325, 248 5,310,828,473
72.05 6, 225,443,057 5, 582,256,924
71.36 6,158, 568, 288 5, 539,310,092
65. 36 6, 288, 735, 991 5. 728,179,074
47.56 3,079, 639,495 2,844,171,646
58.42 4,978,119, 205 4, 558, 944,449

$12,364, 799 5,409 30.63 $132,267,179 $155,301,837
$630,144,978 $12,364,799!.
936, 483, 205 42, 578,494J $175, 539, 209 218,117,703 4,069 23.10
294, 239,846
331,020, 581
643,186,133 47,484, 999! 219,859, 556 267, 344,555 4,421 27.95
302, 314, 756
331,122,460
619, 258,196 48, 737, 520l
99,422, 775 148,160, 295 4,894 28.64
545,371,887
503, 983,805
560, 556,917 44,865, 550J
81,397,001 126, 262, 551 6,520 34,64 1, 468, 065, 458 1, 593, 049,448
38, 881, 502 10, 536 52.44 2,195,193,897 2,533,982,101
235, 467, 847 19,421,710!
19, 459, 792
1
44, 701,6101
419,174,756 43, 969, 875|
41.58 1,495,990,864 1,640,652,466
731, 735

$23,034,658
36, 780, 735
28,807, 704
41,388, 082
124,983,990
338,788,204
144,661,602

$240,799,628
602, 833,776
488, 641,109
593, 992,416
839, 249,463
280,335,950
520,170,257

$128,460,761 $112, 338,867
76, 978, 232
525,855, 544
451, 014, 797 37,626,312
41,622, 387
552,370, 029
56, 880, 894
782,368, 569
17,729,976
262,605,974
39, 456, 544
480,713,7131

$2,196, 340
$2,196, 340 3,719 52.01
3,679,908
$10,796,817
14, 476, 725 3,492 47.42
2, 917,199
7, 407, 333 10, 324, 532 3,060 48.41
5, 595, 254 8, 614, 021 2,609 44.19
3, 018, 767
4, 984,423
4, 569,!
9, 554, 269 2,560 46.01
1,180, 362
1,329,974
2, 510, 336 3,268 58. 68
1
10,913
3,913,340
3, 924, 253 3,049 53.03

o

g
Si

OKLAHOMA
47.99
52.58
51.59
55.81
53.99
41. 32
46. 97

izj
O

$16, 071, 038
54, 361, 998
154,108,455|
122, 333, 300!
289, 631, 316!
350, 706, 328^
235, 087, 086;

$22,198, 014 $6,126, 976
61, 696, 41" 7, 334, 419
186, 082, 509 11,974, 054
143,670, 579 21,337,279
316,245, 924 26,614,608
408,371, 817 57,665,489
282,091, """ 47, 004, G12

1 On net income earned from July 1, 1921, to December 31, 1921, reported on fiscal year returns of corporations whose accounting period terminated after December 31, 1921,
but prior to July 1,1922.




CO

TABLE 12.—Corporation returns, by years—State

tables—Continued

OREGON
Corporations reporting no net income

Corporations reporting net income

Year

1916.
1917.
1918.
1919.
1920.
1921.
1922.

Total
num- Num- Per
ber of ber cent
rerecorpora- port- porting
ing
tions
net
net
inincome come
5,022
5,352
4,398
4,252
4,588
4,840
5,134

2,108
2,642
2,421
2,260
2,236
1,948
2,399

41.98
49.36
55.05
53.15
48.74
40.25
46.73

Gross
income

$88,606,622
392,174,272
609, 778,017
552,358,659
472, 286, 247
286,350, 548
407, 527,840

Deductions

$69,874,112
357,788,383
575,083,694
504, 220,151
432, 764,431
269,319,824
379,635,387

Net income

$18,732,510
31, 385,889
34,694,323
48,138,408
39,521,816
17,030, 724
27,892,453

Income
tax

W a r profits
a n d excess
profits tax

$357, 644
1, 633, 655
2, 501, 848
3,148, 273
2,941,646
1,302, 255
3,012,115

$4,698,115
9, 776, 075
11,827,809
5, 561,884
1, 066, 433
1
17, 252

Total tax

Num- Per
cent
ber
rereport- porting
ing
no
no
net
net
inincome come

$357, 644
6,331, 770
12, 277, 923
14, 976, 082
8, 503, 530
2, 368, 688
3,029,367

2,914
2,710
1,977
1,992

58.02
50. 64
44. 95
46. 85
2,352| 51.26
2,892 59. 75!
2,735 53. 27l

Gross
income

Deduction

$60, 662,329
$47,184,563
60, 219,313
51,815, 922
61,690,804
53,616,292
126, 701, 583 137,129,966
261,327,802 284,525,639
244, 782,121 270, 953, 714
160, 295, 596 180,623,271

Deficit

$13,477,766
8,403,391
8,074, 512
10,428,383
23,197,837
26,171, 593
20,327,675

H

m
a

PENNSYLVANIA
1916.
1917.
1918.
1919.
1920.
1921.
1922.

20,460
20,834
18,473
16,944
18, 827
19, 806
21,354

12, 89
13, 544
11,996
11,100
12,012
9,665
12,256

63. 04
65. 00
64.94
65.51
63.80
48.80
57.39

$22, 276, 545
$3, 914, 308, 288$2, 791,861,222 $1
[,122,447,066 $22,276,545
8,860, 256, 551 7, 383,784, 912 1,476,497, 279 63,582, 457 $323,313, 222 387,895,679
8, 245, 325, 757 7, 282,063, 018 963,262, 739 76,232, 921 309, 029,821 385,262, 742
126, 208, 200 198,978,411
7,511,000,220 6,608,271,500 902,728, 720 72,770,211
9, 501,290, 850 8,529, 708, 966 971,581,884 76,272, 216 132,498,630 208, 770,846
36, 786,116 73,124,667|
5, 603, 662, 6G6 5,171,862,460 431,800, 206 36,338,551
1
616,624 78, 956,643
7,504,812,851 6,821,115,353 683,697,493 78,340, 019

7,561 36. 96
7,290 35 00
6,477 35. 08
5, 844 34. 49
6, 815 36. 20
10, 141 51.20
9, 098 42.61

$223,858,463 $279, 582, 508
453,344,135
399,296,467
462, 099, 295 506,080,495
658,884, 288
606,669,257
1,459,076,708 1,565,729, 570
2,261,443,672 2,528,085,447
1,629, 095,823 1,803,090, 977

$55,724,045
54,047,668
43,981,200
52,215,031
106,652,862
266,641,775
173,995,154

RHODE ISLAND
1916.
1917.
1918.
1919.
1920.
1921.
1922.

2,133
2,271
1,617
1,748
1, S37
2,028
2,237




63.43
59.00
63.27
67.33
62.38
51.43
55.88

$238,936, 982
581,878, 202
658,081,073
827,427,430
645,783,316
482, 554, 277
617, 533, 269

$167,062,686
505, 224,365
579,681,618
715, 286,439
589,838,866
437, 710,694
555, 920,0921

$71,874,276 $1,395, 766
76,653,837 3,502, 006 $13, 734, 704
30,611,745
78,399,455 5,271, 018
22, 621, 530
112,140, 991 8,411,324
4,558, 4891
7, 065,400
55,944,450
4,654, 670
44,843, 583 3,793, 329
1
7,193, 593!
109,656
61,613,17"

$1,395, 766
17, 236, 710
35,882, 763
31,032, 854
11,623,889
8,447, 999
7,303, 249!

780
931
594
571
691
985
987

36.57
41.00
36.73
32.67
37.62
48.57
44.12

$11,059, 752
33,628, 582
33,405,476
50,802, 282
299, 582,337
215, 930, 001
133, 769,996

$1,834, 233
2,802,820
10,296, 798
5,575,311
27,689,027
34,488,097
25,541,260

o
B

SOUTH CAROLINA

S

1916
1917
1918
1919...
1920
1921
1922

_

3,915
4, 087
3, 554
3, 501)
3,874|
3, 760
4, 0061

2,390
2,771
2,549
2,454
2,219
1,567
2,027

61 05
67 80
71 72
70.09
57 28
41 68
50.60

$115, 837,998
415,453, 233
511, 547, 778
533, 227,512
468, 912,915
221, 680,660
354, 862,164

$92, 325, 300j
360,891, 589
453, 255,2021
469,803,872|
415, 570, 513i
207,193,9951
325, 536, 734

$23,512, 698
54, 561,634
58,292, 576
63,423,640
53,342,402
14,486, 665
29,325,430

$445,222
** 709, 653
2, *7AA e c o
3, 729, 437
4,711,748
3, 745, 390
1, ] 70,4161
2, 955, 984!

$8, 359, Ann
469
22, 573, 299
13, 039, 380
11, 935, 354
746, 912
1
63, 211

Oa o c n

I
SOUTH DAKOTA
1916
1917
1918
1919
1920
1921
1922

2,442
2,588
2,202
2,337
2,564
2,213
2,813

1,744
2,172
1,732
1,887
1,571
1,062
1,525

71.42
83.93
78.66
80.74
61.27
47.99
54,21

$29, 681,960
142,036, 594
168,084, 528
186,871,186
138,806,165
70,492, 593
106,889,097

$21, 757,866
131,180,237
158,380,081
174, 790,310
131,102,942
67,331, 221
102,329,391

$7, 924, 094
10,856,357
9, 704,447
12,080,876
7, 703, 223
3,161,372
4,559,706

$155,845
541,203
668,341
755, 398
590, 505
178, 337
312,390

$1,239, 766
1,332, 920
1,104,146
452, 506
46,247

!82

$445, 222
9,069, 122
26, 302 736
17,751 128
15,680, 744
1,917 328
3,019,195

1 525
,
1,316
1,005
1,047
1,655
2,193
1
,979

38.95
32.20
28.28
29.91
42.72
58.32
49.40

$155, 845: 698; 28. 581
1,780, 969j
416! 16.07|
2,001,261!
470! 21.341
1,859, 5441
450i 19.26
1,043,011;
993! 38.73
224, 584! l,15l| 52.01
313, 282! 1,2881 45.79

$18, 490, 572
$12,051,591
20, 373,326
18, 702, 507
23,127, 538
21,312,815
25,159,870
22,766, 500
170,485, 566
156,152,264
173,083,251
155,186,311
80,327, 750! 89, 846,155

$4,054, 413
7, 776,882
13,806,555
11,381, 731
56,897,440
49, 768,976
40,879,966

$6, 762, 566
8, 506,469
14, 656,561
12,413, 012
61,369, 771
54,494, 635
44,583,850

$8,438, 981
1,670,819
1,814, 723
2,393,370
14,333, 302
17,896, 940
9, 518,405

$2,708,153
729, 587
850,006
1,031,281
4,472,331
4,725, 659
3,703,884

o

TENNESSEE
1916.
1917
1918
1919.
1920
1921.
1922.

4,670 2,961
4,714 3,565
4,186 2,984
4,392 3,093
4,742 2,788
4,753 2,428
4,906 3,005

63.40
75.63
71.29
70.42
58.79
51.08
61.25

$230, 748, 919 $182,011, 707
749, 234, 291
680,463,314
670,492, 750
617,027,654
775, 754, 296
706,648,089
708,322, 601
760, 724,888
502, 514,430! 471, 907,046
761, 684, 587| 703, 960,122

$48, 737, 212
68, 770, 977
53,465,096
69,106,207
52,402, 287
30, 607, 384
57, 724,465

$949,638
3, 293,257
4,054,416
5,129, 212
3,931,825
2,409,219
6,094,110

en
Ul

$9, 548, 714
15,054,430
11, 525, 049
7,751,110
2, 718, 504
1
171, 657

$949, 638
12, 841, 971
19,108, 846
16, 654, 261
11,682,935!
5,127, 723
6, 265, 767

1,709
1,149
1,202
1,299
1,954
2,325
1,901

$25, 826,050
23,821, 579
18,942,179
12,878,360
5,180, 528
1
415,338

!
$2,352,057!
36,004,391
34, 459, 589
28, 772,317
23, 264,395
10,477, 598
10,466, 223

2,065
2,433
2,752
3,3881
4,446'
4,094

36. 60 $27,629,6961 $33,578,990
57,948, 862
65,951, 516
24.37
73,626,140
28. 711 68, 430, 383
87, 487, 625
94,179,064
29. 58!
41. 2l| 293,074, 748 312,456,095
48. 92i 287, 488, 347! 313,887,314
38. 75! 247,169, 941! 269,920,359

$5,949, 294
8,002,654
5,195, 757
6, 691,439
19,381, 347
26,398,967
12, 750,418

3
O
o
g

TEXAS
1916
1917
1918.
1919
1920.
1921
1922

8,693 5,827 67. 03
9,039 6,974 77.1
8,198 5,765 70.3-,
8,709 5,957 68.40
8,571 5,183 60.47
9,185 4,739 51.59|
9,591 5,497 57.311

$493,174, 527 $369, 592, 692.
1, 627, 958, 668 1,419, 766, 831
1, 535, 207,947 1,411,084,466
1, 735, 819, 029 1, 607,144, 506
2, 262, 643,179 2,135,096, 359
1,168, 609, 034 1,103, 216,896
1, 782,841, 378 1,688, 781,989

$123, 581, 835
208,191, 837
124,123,481
128, 674, 523
127, 546,820
65,392,138
94,059, 389

$2, 352, 057
10,178, 341
10,638, OlOi
9, 830,138]
10, 386,035)
5, 297,070
10,050,885

J22.85

2,866 32.97
29.68
31.60
39.53
48.41
42.69

$82,003,312
$68,884, 266;
119,182,357!
106, 577, 299!
124,710,057
110,745,238
334,616, 698
275,867,057
513,018,191
458, 323, 513
904,917, 315i 1,012,473,828
523,949,711 !
599,3T4,054

$13,119,046
12,605,058
13,964,819
58, 749, 641
54,694,678
107,556, 513
75,424,343

1
On net income earned from July 1, 1921, to December 31, 1921, reported on fiscal year returns of corporations whose accounting period terminated after December 31, 1921,
but prior to July 1 1922.




Ol

TABLE 12.—Corporation returns, by years—State tables—Continued
UTAH
Corporations reporting no net income

Corporations reporting net income

Year

1916.
1917
1918
1919
1920
1921
1922

Total
num- Num- Per
ber of ber cent
rerecorpora- port- porting
ing
tions
net
net
inincome come
3,481
3,545
2,542
2,872
3,094
3,086
3,051

1,616
1,825
1,170
1,442
1,420
1,155
1,349

37.72
51.48
46.03
50.21
45.90
37.43
44.22

Gross
income

$159,867,110
281,675,954
183.606,851
304,848,895
243,155, 625
155, 591,907
205,955, 204

Deductions

$102,266,290
232, 647,737
164,436, 614
280,856,658
227, 642, 529
147,021,191
189,426,304

Income
tax

Net income

$1,145,035
2,419, 567
1, 511, 308
1,865,686
1,183,007
665,038
1,473,830

$57,600,820
49,028,217
19,170,237
23, 992,237
15, 513,096
8,570, 716
16, 528,900

War profits
and excess
profits tax

Total tax

Num- Per
ber cent
rereport- porting
ing
no
no
net
net
inincome come

Gross
income

Deduction*

Deficit

$4,930,064j
4,636,151
2,129,861
1,324, 215
354, 863|
UOo;

$1,145,035
7,349,6311
6,147, 4591
3, 995, 547i
2, 507, 222
1, 019, 901
1,473,935

1,865
1,720
1,372
1,430
1,674
1,931
1,702

53.58
48.52
53.97
49.79
54.10
62.57
55.78

$14,013,260
38, 535,640
38,641,010
35,455,022
81,153,204
134,618,833
81,547, 782

$18, 111, 532 $4,098,272
5,385,718
43,921,358
46,825,891
8,184,881
40,959,450
5,504,428
92,832, 783 11,679,579
155,616,475 20,997,642
90,949,200
9,401,418

$1, 582, 261
2,909,256
1,925,974
1,219, 623
257, 290
1
26, 585

$180,639
2,200, 582
3, 564,707
2,876,785
2,106,179
784,929
972,216

296
217
218
190
296
380
354

32.71
23.18
29.62
25.30
32.31
40.77
34.17

$14,046, 626
12,306,066
13, 568,194
10, 558,019
46, 555,183
42,431,258
28,268,708

$15,263, 517
13,833, 229
14,750,860
11, 521,873
48,870,539
47,545, 532
31,895,639

$1,216,891
1, 527,163
1,182,666
963,854
2,315,356
5,114,274
3,626,931

$12,036, 892
21, 521, 013
14, 961, 342
10, 351, 857
1, 614, 752
i 30, 722

$1, 709,418
18, 948, 380
31,014, 980
25, 615, 375
18, 210, 785
6,396,129
9,534,323

2,493
2,149
1,591
1,604
2,096
2,583
2,375

41.90
35.75
31.76
31.91
39.70
48.85
42.09

$30,635, 736
42,085,121
55,560,881
56,548,136
343,099,638
285,612,855
343,026,382

$36, 730,254
47, 966, 295
61,892,440
67, 778,547
376,105,863
318,070, 221
368,693,300

$6,094,518
5,881,174
6,331, 559
11,230,411
33,006, 225
32,457,366
25,666,918

VERMONT
1916
1917.
1918.
1919.
1920.
1921.
1922.

905
936
736
751
916
932
1,036

609
719
518
561
620
552
682

67.29
76.82
70.38
74.70
67.69
59.23
65.83

$48,112,969
114, 273, 705
123, 559,138
141, 844,862
88, 247, 631
115,640, 788

$38,911,618
101, 643,596
77,385,136
111, 078,880
130, 576,069
81,934,410
106,394,843

$180,639
618,321
655,451
950,811
886, 556
527, 639
945,631

$9,201,351
12, 630,109
9,251,162
12,480,258
11,268,793
6,313,221
9,245,945

VIRGINIA
1916.
1917.
1918.
1919
1920.
1921.
1922.

5,950
6,012
5,009
5,027
5,280
5,288
5,643




3,457
3,863
3,418
3,423
3,184
2,705
3,268

58.10
64.25
68.24
68.09
60.30
51.15
57.91

$394,490,076
772,007,180
945, 712, 725
1,006, 281,371
1,052, 264, 799
556, 648, 697
819, 287,349

$301,007,145
635,029,365
838,042,051
877, 639, 666
955, 911, 761
502,198,241
736, 272,619

$93,482, 931
136,977,815
107,670, 674
128,641, 705
96, 353,038
54,450, 456
83, 014, 730

$1,709,418
6,911,488
9,493, 967
10,654, 033
7,8W, 928
4,781, 377
9,503, 601

l

Q
Ul

I
o
o

WASHINGTON
1916.
1917.
1918.
1919.
1920
1921
1922

9,908
9,043
9,287
9,059
9,598
9,701
9,802

4,071
4,942
4,369
4,744
4,522
3,540
4,327

41.09
54.65
47.04
52.37
47.11
36.49
44.14

$244, 505, 289 $191, 036, 504
766, 828, 902
851,129,494
868, 236,834
938,988,042
1,180, 531,957 1,084, 526,662
1, 038. 852, 497 959, 657, 774
489,170, 785
523,402, 473
738, 626, 039
798,490,613

$53,468, 785 $1, 054,032
84, 300, 592 4, 068, 514
70, 751, 208 5, 403,332
96,005.295 6,987,"""
79,194, 723 5, 785, 939
34, 231,'
2, 580, 545
59, 864, 574 6,188,460

I
1, 054, 032 5,837{ 58.91
$10, 074,808 14,143, 322 4, 1011 45. 35
23, 869,313 4,918! 52.96
18, 465, f
17,198, 354 24,166,134! 4,315; 47.63
9, 533, 868 15, 319, 807 5,076 52.89
1, 780, 207 4, 360, 752 6,161 63. 51
i 6, 697
6,195,157 5,475 55.86

$65, 869, 379
87, 782, 440
129, 409, 422
134,525,116
309, 880,108
437, 588,452
282,926, 916

$86, 610, 429 $20,741,050
100. 692,358 12, 909,918
148, 632, 034 19, 222,612
16,781, 728
151,306,844
348,369, 278 38, 489,170
51,368,014
488,956,466
31,441,777
314,368,693

WEST VIRGINIA
1916
1917.
1918.
1919.
1920.
1921
1922

4,381
4,559
3,519
4,004
4,473
4,623
4,848

2,668
3,008
2,410
2,448
2,867
2,383
2,962

60.90
65.98
68.49
61.14
64.10
51.55
61.10

$238, 566, 260
574,811, 518
896,044,637
625,093,926
941, 311,194
468, 083, 518
599, 224,244

$172,156, 553
465, 267, 567
737,494,465
550,446,964
807,007,165
425, 381,314
527, 456, 471

$66,409, 707 $1,314,023
109, 543,951 4, 591, 778
76, 642, 276 11, 244, 404
74, 646,962 6,165, 721
134, 304, 029 10, 045, 640
42, 702, 204 3, 395,939
71, 767, 773 7,866, 419

$24, 039,927
23, 711, 555
11, 544,185
27, 862, 425
3,892,303
i 5,409

$1, 314,023
28, 631, 705
34,955,959
17,709,906
37, 908, 065
7, 288, 242
7,871,828

1, 713!
1,551|
1,109!
1, 556j
1,606!
2,240!
1,886)

39.10
34.02
31.51
38.86
35.90
48.45
38.90

$23,421, 111
31, 789, 709
119, 134, 975
42, 282,441
99, 541, 555
255, 878, 374
193, 535, 854

$27, 569,277
36, 690, 462
128, 208, 683
49.188, 010
108, 631,955
293, 685, 729
207, 382, 045

$23, 882, 370
55,084, 521
29, 588. 492
26, 128. 390
5, 321, 560
i 169, 920

$2, 615, 579
30, 893, 450
60,827, 480
42, 364,151
38. 387. 397
11, 027, 236
14, 204, 878

4,778
4,454
4,072
3,279
4,226
6,133
5,469

41.07
37.36
37.15
32.29
37.74
50. 51
43.42

$43, 582, 041
89,162, 361
95,378, 449
108, 269, 386
420, 705, 087
675, 537, 462
397, 283, 377

$53,932,208 $10,350,167
98,056,983
8,894, 622
98,432, 597
9,073,708
117, 319,196
9, 049, 810
460,169,154
39, 464, 067
756,106,870 80, 569, 408
443,082,491
45, 799,114

$170, 818
597! 46. 24
•
1, 675, 681 502! 37.43
722| 55.41
1,875,018
846; 51. 24
1, 276,917
818, 334 1,001! 58.
355, 478 1,0621 63.86
95l! 57.25
465, 724

$2, 368, 369
4, 913, 453
7,163, 556
14, 300, 236
31, 613, 368
30, 378, 032
21,337,960

$4,148,166
4,900, 753
3,054,148
6,905, 569
9,090,400
37, 807, 355
13,846,191

WISCONSIN
1916.
1917.
1918
1919
1920
1921
1922

11, 635
11,923
10, 961
10.154
11,198
12,142
12, 596

6,857
7,469
6,889
6.875
6,972
6,009
7,127

58.93
62.64
62.85
67.71
62.26
49.49
56.58

$596, 726, 270
1,375,123, 203
1, 527, 975,440
1, 859, 614, 073
2,091,835,514
1, 076, 943, 607
1, 583, 975, 528

$463,963,693
1. 225, 205,231
1,451, 333,164
1, 687,400, 949
1,927, 897,476
1, 005, 561, 301
1, 454,096, 781

$132, 762, 577
149,917,972
158, 550,172
172, 213,124
163, 938, 038
71, 382, 306
129,878, 747

$2, 615, 579
7, Oil, 080
5, 742,959
12, 775, 659
12. 259, 007
5, 702, 676
14,034, 958

WYOMING
1916.
1917.
1918
1919
1920.
1921
1922.

1,291
1,341
1,303
1,651
1,707
1,663
1,661

694
839
581
805)
706|
601J
7101

53.76
62.57
44.59
48.76
41.31
36.14
42.75

$28, 645,899
71, 527, 236
51, 271,114
72,486,045
71, 844, r""
44,468, 657
52, 324, 090

$19, 750, 240
61, 742,195
44, 409, 241
64,446, 455
66,192,167
41, 217,853
47, 364,972

$8,895, 659
9, 785, 041
6,861, 873
8, 039. 590
5, 652; 692
3, 250, 804
4,959,118

$170, 818
468, 217
563, 838
608,151
395, 207
234, 827
463, 882

$1, 207,464
1,311,180
668, 766
423,127
120, 651
11, 842

$3,302, 592
6, 322, 257
8,831,970
17, 402, 786
41,179,379
39,034, 601
27,338, 764

$934, 223
1,408,804
1, 668,414
3,102, 550
9, 566, Oil
8, 926, 569
6,000, 804

1
On net income earned from July 1, 1921, to December 31, 1921, reported on fiscal year returns of corporations whose accounting period terminated after December 31, 1921,
but prior to July 1, 1922.




TABLE 13.—Personal returns—Distribution by income classes
00

[Income returned for the calendar year ended Dec. 31, 1922]
ALABAMA
Exemption from normal tax

Income class

U n d e r $1,OCO '
U n d e r $1,000
$1,000 t o $2,000 i__.
$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 t o $4,000
$4,000 to $5,000 i _.
$4,000 t o $5,000
$5,000 t o $6,000 i__.
$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.




Number
of returns

1,760
67
6,320
9,030
12,802
2,863
1,970
2,844
244
2,275
45
872
580
397
296
202
142
130
95
68
76
217
111
73
62
25
13
12
8
5
4
4

Net income

$1,132, 695
39,434
9,704, 451
13,283, 966
30,869,418
7,139,004
6, 595,181
9,902,444
1,062, 228
10,136, 551
250,776
4,775,350
3,750,191
2,956,354
2,504,693
1,909,527
1,486,849
1,491,282
1,184,881
921,281
1,102,079
3,695,710
2,483,609
2,000,012
2,061,549 I
1,112,408
708,939
768, 641
587,129
423, 906
371, 543
496,392

Prior year
loss
deduction
from net
income for
net taxable
income

Personal
exemption

13, 236, 538

$1,851
10,736
28,995
14,718
39,628
27,067
13,190
19, 547

69,356

17,873, 248
9,050,291
40, 953,404
4,556,689
7,440,774
7,042,068
1,083,121
6,263,857
131,649
2,174,734
1,455,228
988,404
743,342
479,600
358,900
319,367
224,286
152,700
183,612
514,400
260,500
165,900
129,900
55,900
23,200
27,000
19,400
12,400
10,400
12,400

Dividends

$20, 776
4,710
62, 609
86,434
195, 580
48,169
132, 213
164, 209
156,231
321,965
146,418
188,063
353,849
285,636
329,006
260,986
245,148
135, 580
136,031
173,052
207,529
833,826
557,091
595, 511
694,895
333,558
188, 954
135,575
173,883
31, 243
96,616

Capital
Interest on
Governnet gain
ment
from sale
obligations
of assets
not wholly
held for
exempt
more than
from tax. two years

Normal
tax

Surtax

Tax on
capital net
gain (12$
per cent)

Total tax

$1, 462

$1,462

165,91)8

"165," 998

102,331

"lO2,"331

$2. 830

" 107," M 2

~I67~5i2

357
1,163
7,071
10,361
5,979
10,553
5,238
2,961
7,493
3,936
4,061
6,108
32,082
6,625
1,279
1,502
1,360
374
5,016
4,263
63
436
129

141, 983

141,983

$9,094
16,091
72
251

2,222

97,959
84,015
80,621
74,633
64,123
50, 720
69, 904
50,045
36,032
47,262
154,806
114,708
88,037
93,801
52,592
37,804
30,787
32,943
18,202
20,987
30,210

$2, 737
5,724
7,485
6,910
7,021
9,008
8,629
8,338
12,420
59,804
69,584
82,223
118,136
92,407
78,721
103, 554
92,899
79,119 I
58,444
135,063

$568
3,709
9
31

278

97,959
86,752
86,345
82,118
71,033
57,741
78,912
58,674
44,370
59,682
214,610
184,292
170,260
212,505
148,708
116, 534
134,372
125,842
97,321
79,431
165,551

c
o
o

$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000.. _
$1,000,000 to $1,500,000 _
$1,500,000 to $2,000,000_
$2,000,000 to $3,000,000.
$3,000,000 to $4,000,000 _
$4,000,000 to $5,000,000 _
$5,000,000 a n d over
43, 612

Total

126, 908, 473

225, OSS I 105,943,212

7, 633,938

1, 849, 477

121,240 I

1,038,226

4, 595

2,892, 298

ARIZONA
Under $1,0001
Under $1,000

_..




1,647

17

$l,G00 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 $5,000i_
$4,000 to $5,000
$5,000 to $6,000 i
$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
$30,0C0 to $40,000
$40,000 to $50,000
U0.G0G to $fi0,000
S 60,000 to $70,000
.
$70,000 to $80,000
$80,000 to $90,000...

'Nontaxable.

3,937
4, 050
4,653
1,707

535
1,597

63
998
6
324
175
110
39
38
31
23
27
15
3
37
11
10

$922, 503
9,187
6,192. 456
6, 049, 849
11, 059, 649
4, 237,175
1, 755, 519
5, 569, 227
280, 545
4,475, 537
29, 671
1, 749, 944
1,126, 0G9
822, 521
327, 394
363,138
322, 727
260, 245
337, 307
203. 407
4^, CM]
634,908
23^. 478

$3,164, 846

$843
1,533

10, 996
5,990
4,206
4,205
4,788
12, 268

5,068

AH" '

3

89,465
21 152
59, 083
16, 651
55, 416
65, 017
191,229
122, 045
30 130
142, 178
137.342
117,106
34, 997
132, 572
75, 599
31,131
71, 015
78, 507
18 254
299, 728
45 850
100,635
95. 564
70 644

328

2CU, f'h2
:4'.\07"

16
3
1
2

$19,880

11,423,766
4' 118 784
14, 324. 831
2, 569, 300
1, 955, 634
3, 713, 052
184, 222

2 K ?A7

Specific exemptions exceed net income.

2,450, 563
16 643
649, 237
347, 574
189,800
62, 467
57, 788
46, 800
32, 690
38, 592
22,112
3,000
53, 800
15.100
14,800
26, 338
8 000

62, 766
132, 631

2,000
3,400
2

$50

$353

97

$353

76 793

76 793

65 554

65 554

3, 514

72 028

72 028

810

75, 869

75 869

3,509
5.124
2,997

39,151
28,917
25, 796
12 032
10, 352
10 548
31 592
14, 545
5 535

39,151
29 745
27 424
12 969
11 776
12 044
13 054
17 144
7 202
1 041
31 109
17 938
22 176
63, 866
13, 933

CO

299
217
406
1, 100
2,778
2 670

17,119
272
698
1,344
238
(2)
259

515

$30, 177
(2)
1 292
77, 702

$828
1 628

937
1,424
1 496
1 462
2 599
1 667

526

20, 629
12 017
1I,303
29, 214
3 744

10 480
5 921
10 873
32, 766
10 189

4 532
1,349

16 452

940

21, 271

9, 713

Classes grouped to cancel net income and identity of taxpayers.

$1,886

O
Til

a
o

5

21 224
32] 333

CO

TABLE

13.—Personal

returns—Distribution

by income

classes—Continued

A ItlZON A—Continued
Exemption from normal tax

Number
of returns

Income class

$90,000 t o $100,000
$100,000 t o $150,000.
$150,000 to $200,000
$200,000 to $250,000 _
$250,000 t o $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000
$1,000,000 to $l,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 to $5,000,000
$5,000,000 and over
Classes grouped *
Total

Prior year
loss
deduction
from net
ncome for
net taxable
income

Net income

Dividends

(2)

1

Personal
exemption

(2)

Capital
Interest on
net gain
Governfrom sale
ment
of assets
obligations
held for
not wholly
more than
exempt
two years
from tax

(2)

(>)

Normal
tax

Surtax

Tax on
capital net
gain (12J
per cent)

(2)

(3)

(2)

Total tax

I

- .

O
-1

o
$2, 000

$156, 902
20, 079

48,459, 738

49,897

$40,947

$119

$60,175

$3,994

$9, 241

$9, 065

$22, 300

45, 497,139

2,357,862

43, 610

169, 346

536,362

129, 760

20,904

687,026

ARKANSAS
Under $l,000i
Under $1,000.
$1,000 to $2,000 i
$1,000 to $2,000.
$2,000 to $3,000!
$2,000 to $3.000
$3,000 to $4,000 i
$3,000 to $4,000
$4,000 to $5,000 i
$4,000 t o $5,000




_

2,195
69
5,114
5,186
8,024
2, 5f 9
1,441
2,682
136
1,771

$1,365, 476
42,920
8,000,891
7, 600, 686
19, 267, 788
6, 543,980
4, 751,001
9, 324, 493
595, 781
7,928, 020

$4,100, 732
6,412
14, 069, 254
5,186, 224
25,165, 403
4, 255, 966
5, 224, 736
6, 549,946
556, 652
4,749, 619

$30,117
$1, 500
213,341
36, 265
248,408
72, 236
368,905
199,322
159, 562
225,486

$1,500

96,127

96,127

89,010

$1, 245

89,010

104, 074

104, 074

117, 728

117, 728

g

$:5 000 to $6 000
$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
140,000 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 $3,009,000
1
$3 000 ™)ft tn &t nnn.onn
1
$4,000,000 to $5,000,666
. '.
.
$5,000,000 and over
Classes grouped 2
.._

30
769
476
330
253
179
118
98
72
65
42
198
78
37
49
25
13
3
12
4
1
2

1




Nontaxable.

$232
2,066

6,~266~
5,530
9,640
40,498
5,614

8

111,059
1,927, 852
1,167, 567
766, 290
581,026
428, 367
269,100
237, 633
173, 200
148,400
96,000
440,491
180, 631
88, 500
113, 423
52,800
30,600
9,600
22,000
7,700
(2)
(2)

(2)

1

107, 501
290,191
270, 860
247, 387
303, 433
159, 043
154, 257
111, 259
110,191
122,861
94,619
835, 580
392,958
164, 858
471,499
273,967
88,910
62,039
245, 733
63, 326
(2)

(2)

6, 641
4,980
4,269
2,556
9,192
3, 891
1,184
6,138
2,451
850
6,863
5,968
2,999
4,146
469
3,745
(2)
(2)

(2)

$109,973
208, 966
234, 931
400
297, 796
165, 059
(2)
(2)

(2)

81, 721
71, 773
76,197
68, 399
61, 863
48, 382
47, 201
38,863
38,296
26,869
151, 674
81,860
53,297
77,201
41, 379
26,067
9,935
27,568
7,928
(2)
(2)

(2)

0)
()
*

$6,873
26,816
30, 912
50
37,225
20,633
(2)
(2)

81, 721
74,033
81,056
74,805
68,149
54,250
54,116
45,674
46,473
33, 544
206,732
130,239
93,041
181,345
144,436
101, 715
38,651
159,953
59,572
(2)
(2)

(2)

(2)

(2)

$2, 260
4,859
6,406
6,286
5,868
6,915
6,811
8,177
6,675
55, 058
48, 379
39, 744
97,271
76,241
44,736
28,666
95,160

31,011

I
i

I
o

o
o
§
604,727
32, 072

Total

171,118
4, 219, 931
3, 076, 896
2,462,193
2,149, 022
1, 704, 015
1, 237,501
1,127,051
897, 325
877, 689
610, 713
3,411, 708
1, 721,472
996, 335
1, 672, 229
1,120, 048
695,875
202, 227
906,774
339,793

95,625, 678

12,200
69, 780

Specific exemptions exceed net income

76,729,383

120, 503
6, 244, 617
;

3,767

175,420

71, 354

1,192,545

22,845
1, 467, 757

130, 594

23,026

176, 465

701,117

145, 535

2, 314, 409

Classes grouped to conceal net income and identity of taxpayers.

TABLE 13.—Personal returns—Distribution

income classes—Continued

CD

to

CALIFORNIA
Exemption from normal tax

Income class

Under $1,000 1
U n d e r $1,000
$1,000 to $2,000 1 . - .
$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 1 __..
$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-




Number
of returns

18,049
693
50,485
84, 752
104,825
42,850
14, 572
37,082
2,236
24,607
424
10,000 |
6,571
4,442
3,200
2,489
1,836
1,559
1,152
989 '
821
2,764
1,417
913
944
464
265
160
112
69
33
94
28
10

Net income

$11,879, 547
403, 749
78, 735, 445
126, 538, 792
251,330,415
106,027, 377
48,163, 239
128, 329,157
9,786, 864
110,457, 400
2, 337, 597
54,883,776
42,499, 866
33, 238,843
27,145,922
23, 695,141
19, 250, 717
17,908, 856
14,366,440
13,348,078
11, 918,879
47,605, 004
31, 589, 362
25,020, 743
32, 554, 280
20,653, 530
14, 502, 383
10, 337, 429
8, 390, 939
5,828, 708
3,155, 706
10,841, 775
4,754, 243
2,147,445

Prior year
loss
deduction
from net
income for
net taxable
income

$519,816
10, 391
6,505
100
2,724
2,158
53,847
5,803
26,596
8,057
34,173
44,132
19,368
57, 921
43, 333
76,255
47,310
50,624
7,069
138, 747
114, 793
139, 484
18, 596
95,475
212,954
10,552
70,758
6,115
1,163,240
54, 569

Personal
exemption

$28, 560, 571
38, 722
128,440,179
85,612,452
308,143, 626
62, 739, 365
50,639,300
86,104, 283
6, 543, 816
63, 282,365
916,004
23,397,164
14, 581, 915
9,947,120
7,176, 513
5,422, 725
3, 963,486
3,433,178
2, 479, 550
2,154,655
1,734,743
5,834,104
2,944, 517
1, 907,200
1,958,632
925,326
563,359
316,400
218.399
126,483
69,300
170.400
48,000
15, 400

Dividends

$2,819,270
45,128
2,395,197
637,652
4,445, 512
1,804,441
4,898,977
2,266, 299
4, 586, 754
3,899,045
2,104, 344
2.730,991
4, 601,354
3,980,078
3, 500, 797
4, 331, 044
3,187,628
2,694,365
2,751,648
2, 528,277
2.436,992
10, 892, 312
8, 377, 560
6, 792, 714
9, 744, 608
6, 975,316
5,358,457
3, 709,485
3,288, 445
2, 316, 517
814, 319
4,778,347
2,517,028
628,137

Interest on
Government
obligations
not wholly
exempt
from tax
$39,585
1,441
5,828
4,258
907
4,837
4,088
17,833
18,820
22, 899
14, 640
64, 635
94,617
80,146
91, 401
59, 840
39, 701
41, 585
42, 085
61,160
38, 632
129, 681
105, 595
93,610
113, 215
129,108
46,437
13, 479
17, 297
21,895
3,130
67, 570
11, 780
4,748

Capital
net gain
from sale
of assets
held for
more t h a n
two years

Norma!
tax

Surtax

T a x on
capital net Total tax
gain (12^
per cent)

$12,838

$12, 838

~i,~656,~382

~I,~656,"382

1,673,114

1,673,114

~I,~599,~716'

$675, 255
858, 575
1,429, 511
1,122, 771
1,117, 798
432, 295
325, 958
1,181, 382
687,815
274,031

"1,599,716

17751,592

Hi

w

3
o
3
GO

"I," 751," 592

1,183,044
1,021, 279
937, 950
873,341
828,969
713, 502
712, 572
571,341
548,054
519,228
2,124,019
1,436,640
1,168,976
1, 495, 233
889,029
562, 790
411, 393
292, 755
233,245
142,395
364,879
138,814
95,206

$32,751
66, 356
79, 549
87, 690
92,804
108,611
109,135
126,447
132, 592
790,157
896,005
1,041, 673
1, 938, 992
1,650,839
1,388, 814
1,186,158
1,120, 552
973,970
551, 908
2,308,187
1,294,993
635,945

1,183,044
1,054,030
1,004, 306
952,890
916, 659

$44, 706
109,734
182,000
145, 794
143,428
56,117
40, 745
150, 538
89,399
34, 661

821,183
680,476
674,501
651,820
2,914,176
2,332,645
2, 210,649
3,478,931
2,649,602
2,133,604
1, 743,345
1,556, 735
1,263,332
735,048
2,823,604
1,523,206
765,812

a

g
fed

$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 •
Total

. .

-

_.

5
5
2
1
2
1

1,375,829
1, 739, 246
870,806
(2)
(2)

7,600
5,200
1,000
(2)
(2)

(2)

(2)

756,831
1, 465, 653
33, 874
(2)
(2)
2

(
3

388
5,612
98
(2)
2
()
(2)

471, 375
336, 818
443, 071
(2)
(2)
(2)

25, 215
9,881
33, 033
(2)
(2)

261,991
556, 230
195,154

(2)
(2)

58,922
42,102
56,109
(2)
(2)

346,128
608,213
284, 296
(2)
(2)

(2)

(2)

(2)

(2)

339, 913
1,494,168

970, 749
43, 778,932

i

"
3, 910, 993
420, 923 1 357,524,521

"
1

i

I" —

3,041, 4G5

8,800
910,431, 852

268, 060
131, 363, 456

24 2, 719, 305
80, 777
1, 512, 605 12, 075, 980 24,107, 202

550, 059
18,177, 562

CONNECTICUT
Under $1,000 * . . .
Under $1,000
$1,000 to $2,000 l
$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!
$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




$3,348,703
5,905
$79,367
172, 703
393
30. 918, 601
20,450
~~20~268
41,779, 547
29,106
67,036,904
28, 222
25,723,999
10,205
12, 266, 264
3,664
26, 926
38,147, 656
10,909
2,054,112
461
10,454
36,319, 230
8,134
1,393,086
7,615
256
_
13,595, 579
2,298
2,498
10,691,171
9,107
1,653
8, 379, 815
9,130
1,125
_.
6,875, 353
2,221
811
5, 734, 718
1,543
604
5,028,867
13,028
479
4,865,846
7,953
423
-.
3,728,029
17,497
299
3,451, 933
8,438
256
_
3,417,807
236
13, 718, 684
28, 521
792
10,864, 546
32,982
486
259
7,061, 886
11,142,903
55,906
322
7,997, 640
9,378
181
5,096, 419
32, 550
94
4,008, 991
29, 862
62
I
2, 886, 960
39
—!
1
Nontaxable Specific exemptions exceed net income.

$10,345,135
4,124
51, 875, 516
28,956, 610
84,123, 581
15, 706, 851
12, 608,191
26, 787,079
1,293, 680
21,336,832
450, 540
5,800,117
3, 583, 303
2, 507, 291
1, 695, 518
1, 256,304
951, 368
840,018
609, 631
496, 518
449,906
1, 565, 468
934, 462
516,133
619, 596
319, 893
167,800
113,900
67,150

$1,706, 234
$20, 395
$4,672
50, 334
1,961
1,782, 641
1,984
490, 366
591,343
1,176
2, 323,163
4, 257
370, 522
788, 556
3,345
1,852, 684
2,341
412, 794
1,125, 673
2,627
1,382, 506
10, 760
527, 796
1, 696, 905
5,030
1,289, 962
6,826
253, 453
1,446, 775
23,956
208.163
2, 382, 634
33, 565
181, 564
2,157, 402
39, 244
171, 536
1, 849,092
36, 757
151, 516
1,758, 751
16, 487
139, 683
1, 723,160
20,588
140, 350
1, 788, 498
16,372
107,416
1, 369, 585
10,714
110, 626
1, 519,069
9,421
104.114
1,426, 618
19,707
453, 795
5,435,163
45, 735
375.115
4, 693,124
57, 461
250,044
3, 269, 857
31,057
305, 630
$142, 958
6,345, 257
77, 796
215,359
151, 816
4, 661, 010
51,008
145,866
231, 543
2,694, 099
15, 930
153, 033
111, 743
2,267,865
21, 943
184, 676
62,193
1,893, 879
20, 569
2
Classes grouped to conceal net income and identity

$4, 672

B

"490,"366
370, 522

c
Xfl

"412," 794
527,796
$7, 957
18, 396
20,183
21, 347
24,197
31,217
28,100
31,969
38,004
235, 537
302,418
293,478
674,062
$8,876
662,185
19,428
28,943
520,193
19,130
510,858
23,086
411,443
of taxpayers.

253, 453
216,120
199,960
191,719
172,863
163,880
171,567
135,516
142,595
142,118
689,332
677,533
543,522

M

6

695,002
641,731
496,722

oo

TABLE 13.—Personal returns—Distribution by income classes—Continued
CONNECTICUT—Continued
Exemption from normal tax

Number
of returns

Income class

$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000
$5,000,000 a n d over Classes grouped 2
Total

27
13
40
17
5

1

Net income

Prior year
loss
deduction
from net
income for
net taxable
income

51,200
22,800
67, 577
24,617
3,800
7,200
(2)

2,276,788
1,217,806
4,870,152
2,914,299
1,066,164
850,043

128,431

401,720,143

Dividends

1,230,647
863,022
2,660,285
2,000,073
566, 042
690,859
(2)

(2)

(2)

Capital
net gain
from sale
of assets
held for
more t h a n
two years

4,927
1,269
16,287
12,731
30,205
192

175,374
13,953
757,158
203,422
207,378
5,960

(2)

(2)

Normal
tax

61,906
42,461
112,200
55,691
24,474
11,187
(2)

Surtax

385,965
249,134
1,031,418
863,279
297,590
334,922
(2)

Tax on
capital net
gain (12^
per cent)

21,922
1,744
94,645
25, 429
25,923
745
(2)

Total tax

469,793
293,339
1,238,263
944,399
347,987
346,854

0)

(2)

4,000

816,939

,

Personal
exemption

Interest on
Government
obligations
not wholly
exempt
from tax

405,044

218,091

20,463

301,166

21,536

205, 423

37, 645

264, 604

276,163, 709

71, 500,858

695,086

2, 528,437

5,623,771

7,199,275

307,516

13,130, 562

COLORADO
Under $1,000 x 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




5,393
80
12, 741
14,642
15,473
4,451
1,792
4,858

$3,188, 907
51, 992
19,476, 516
21, 005, 645
36, 736, 385
11,198, 338
5,919,039
16,836,787

$8, 837,115
7,623
33,007, 209
14, 689, 650
44, 731, 205
7, 058,100
6,156, 599
11,863, 779

$1,334,454
5,341
847,410

$1, 566

$1, 566

341
753, 903
166, 932
528,812
304,318

$494

253, 741

253, 741

"3," 124"

~l597420

"159,420

"~83T

"1867808"

"1867808

$4,000 to $5,000 i._
$4 000 to $6 000 *
$5,000 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

291
3,351
71
1,139
735
531
350
270
195
152
121
86
82
248
126
81
75
49
23
14
10
6
1
13
3
3

1,287, 586
14,984,819
385,799
6,207,222
4, 747,618
3,961.946
2,949, 567
2, 561,100
2, 041, 663
1,739, 534
1, 509,404
1,156, 703
1,184, 225
4,291, 745
2,833,443
2,218, 207
2,549,036
2,189,017
1, 231, 363
896,312
741,868
511,105

$2, 016
137
3,461
41, 752
16, 742
24,028
8,157
6,980
6,545
4,752
27, 511
42,836
9,816
24,105
77, 556

1,014, 643
8,958,891
162, 924
2, 725, 263
1, 673, 271
1, 202, 467
810. 256
596, 481
415, 377
328, 712
258,198
190, 500
173, 500
535.422
253,000
159, 543
156, 000
89, 805
40, 800
30,400
19,800
12,800

406,352
521,220
361,119
455, 398
625, 634
600, 989
534, 866
465,137
446, 700
424, 428
333,512
275,449
264, 819
1, 324, 696
947, 049
775, 043
992, 791
1,173,193
538, 529
437,669
299, 911
367, 584

898
640
5,456
6,630
10, 262
5,422
18,982
2,560
18, 779
1,105
1,601
1,699
13, 989
14, 611
8,306
66, 737
3,189
8,170
1,599
2,113
1,423

662,415
413, 666
327, 921

5,121
19,975
11,678

698,851

5,200

403, 452

1,401

2
1
2

1,077,308

5,600

125, 956

2, 589,361

2,000

793, 775

67,463




25,400
3,000
5,000

184, 572, 407

10,811

$31, 654
103, 857
18, 248
80,073
69,183
5,845

$3, 431
7,872
8,446
9,275
9,824
10, 627
11, 775
10, 522
12,940
71, 687
79,487
90, 881
145,938
174,536
115, 234
101,831
100,159
93, 633

$1,978
13,840
2,281
12, 201
8, 648
731

122, 356
112. 761
110,451
90, 771
90, 537
77,924
70, 320
69,467
53, 616
60, 229
239, 227
192, 627
182,812
238, 958
256, 397
160, 253
141, 824
136. 351
105, 783

463,325
191,455
155,869

28, 038
669
12, 847

239,573
85, 891
167,879

64, 406
26, 235
19, 484

332, 017
112, 795
200, 210

228, 556

4,955

178,124

28, 570

211, 649

939, 085

1,524, 272
502,806
660,124

2

1,817

32,930

117, 386

152,133

328,696

400, 380

2, 629, 573

71, 684

o

_
_

Total
1

220,840

220,840
122,356 .
109, 330
102, 579
82, 325
81, 262
68,100
59, 693
57, 692
43, 094
47, 289
167, 540
113,140
91,931
91, 042
68, 021
42, 738
27, 792
27, 544
11,419

Nontaxable.

926, 794

55, 225

189

837, 036

2,386

18,317

104,629

125, 332

19, 388, 488

248,136

5, 754, 359

2, 287.974

1,852,496

729,085

4,869, 555

6,000
296, 394

Specific exemptions exceed net income.

146, 211, 533

J

Classes grouped to conceal net income and identity of taxpayers.

Oi

TABLE 13.—Personal returns—Distribution by income

classes—Continued

DELAWARE
Exemption from normal tax

Number
of returns

Income class

Net income

Prior year
loss
deduction
from net
income for

net taxable
income

U n d e r $1,000 »
U n d e r $1,000
$1,000 to $2,000
$1,000 to $2,000.

$2,000 to $3,000 i.
$2,000 to $3,000$3,000 to $4,000 i
$3,000 to $4,000
$4,000 to $5,000 i
$4,000 to $5.000
$5,000 to $6,000 i
$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




_

_

_

-

142
56
886
3,806
7,228
1,261
665
1,080
67
677
25
277
201
131
91
66
49
41
45
28
26
96
57
36
42
20
13
6
7
4
3
7

$54,728
28, 032
1,249,413
5, 407, 428
17, 046, 319
3,140, 279
2,199, 444
3, 734,147
293, 264
3, 042, 966
138, 061
1,511,475
1, 293, 542
979, 988
773, 009
623, 023
511,422
469, 298
563,174
376, 910
376, 678
1, 621, 619
1, 281, 357
974, 279
1,493, 744
896, 679
709, 307
398,065
525, 841
334,337
' 275,972
860, 643

$3, 369
537

2,805
1,411

6,641

Personal
exemption

$200,888
1,948
1, 844,202
3, 822, 601
21, 999,492
1, 941, 512
2, 330, 220
2, 519, 963
188, 656
1, 736,331
58, 772
645, 540
439, 770
293, 700
208, 500
145, 400
103, 700
91,306
98, 600
61, 200
50,100
185, 700
116,800
91, 500
84,400
37, 600
23,000
14, 800
15, 200
7,400
4,000
10, 000

Dividends

$3,506,900
7, 691
307, 903
64, 340
458, 470
116,865
270, 082
224, 201
318, 070
207, 341
139, 687
189, 497
334,224
265, 599
182, 609
230, 953
203, 350
211,406
148, 773
146, 310
102, 057
839, 703
765,169
396, 942
727, 473
490, 814
508, 012
239, 574
414, 810
150, 620
185, 996
1, 444, 620

Interest on Capital
Governnet gain
ment
from sale
obligations of assets
not wholly held for
exempt
more than
from tax
two years
8,424
300
654
56
143

Normal
tax

Surtax

Tax on
capital net
gain (12H
per cent)

$717

Total tax

$717

~60~9ii

2,733

$16, 389
66
15, 096
3,097
2,677

"40," 462

43, 495

2,394
390
2, 598
1,217
3f>9
2,223
432
1,694
402
1,337
10, 061

"43," 279

40,462

18, 242
1,736

377
236
1,226

H
02

43, 279

200
7,042
7,287
1,033
2,334
2,306

3

"43," 495

27, 065
24, 798
21, 062
18, 996
16, 881
13, 722
12, 925
19, 812
10, 705
14, 896
48, 006
41,181
33, 337
50,117
27, 447
17, 561
8,083
12, 824
14,204
7,752
13,459

1,934
2,275
2,267
2,387
3,202
4,321
3,463
4, 523
25, 950
36, 612
39, 601
93, 334
77, 795
75, 568
55,961
84,395
60,423
56,467
233,903

$1,024
8
1,887
387
335
110

27,065
25. 686
22, 996
21, 271
19,148
16,109
16,127
24,133
14,168
19,419
73,956
77, 793
72,938
144,475
105, 250
95,016
64,044
97,608
74,962
64,219
247,472

H

o
m

o
o

$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000.._
$750 000 to $1 000 000
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000.
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000
$5,000,000 a n d over
2

(*)

(J)

0)

(2)

I

1

(2)

(2)

(*)

(2)

(J)

0)

(2)

(2)

(2)

_
1

Classes grouped

Total

(2)

1

796, 625
17,141

53, 981, 068

5, 800

690, 034

39, 378, 601

14, 763

14, 490, 095

59, 790
107, 446

3,183

310, 338 |

7,474

320,995

97, 998

646, 880

1,175, 607 i

11,225

1,833, 712

DISTRICT OF COLUMBIA
Under $1,000*
Under $1,000
$1,000 to $2,000 i..
$1,000 to $2,000....
$2,000 to $3,000 1..
$2,000 to $3,000....
$3,000 to $4,0001.$3,000 to $4,000....
$4,000 to $5,000 i..
$4,000 to $5,000....
$5,000 to $6,0001..
$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..




2,054
201
9,137
24, 667
16, 705
6,786
1,866
6,100
280
3,691
45
1, 720

$1, 466,100 j
$24, 976
128, 722 •
14, 039, 324
35, 565, 730
40,152, 503
16, 887, 491
6,172, 771
21, 297, 073
1, 247, 658
20,153
16, 442, 340
243, 937
5,768
9,419, 460
8, 007, 085
4, 910
5, 208, 488
'699
4,326
3, 941, 521
465
340
2,218
3, 223, 224
233
3,007
2,438,631
207
2, 380, 051
6,540
138
1, 725, 576
126
1, 706, 200
127
1,839, 107
10, 969
389
6,746,311
7,500
212
4, 710, 416
15,862
126
3, 454, 935
152
5, 291. 071
74
3, 335, 354
45
2, 463, 148
23
1,478, 609
19
1, 422, 668
1
Nontaxable. Specific exemptions exceed net income.

$2,920, 987
5,305
22, 446, 602
25,159, 878
48, 827, 941
11, 268, 353
6, 268, 432
15, 268, 502
904, 229
9, 747, 882
78,600
3, 941, 603
2, 760,194
1, 572, 714
1, 011,173
751,100
473, 892
439,100
305, 851
261, 400
268, 850
819, 663
439, 365
2C3, 833
323, 901
151,152
91, 525
45,200
35,000

$616, 000
$6, 619
8,861
856
$4, 569
282, 959
327
116,185
1, 502
412.129
608, 340
3,163
112, 861
1,212
675
495, 920
2,527
322, 527
230, 295
409, 718
1,810
257, 632
2,582
257,742 I
278,177
4,193
480, 538
9,574
203, 422
598.158
15, 258
199, 237
$6, 430
543', 295
7, 668
148, 202
10, 363
545, 593
22, 727
124, 226
11,449
494, 227
19, 384
111,443
11,833
315,418
7,790
95, 658
11, 430
398, 643
5,712
14, 465
94, 438
371, 961
13, 282
6, 326
65, 005
295, 695
5,051
71, 687
15, 878
475, 591
1,474
20, 737
70, 497
1, 488, 645
33, 851
298,418
115, 375
1, 096, 331
13,446
224, 585
131,413
720, 009
144, 208
174, 661
8,950
324,145
1, 456, 347
10, 318
$82, 680
258, 880
$5, 446
275, 251
941, 926
5,023
111,996
159, 787
16, 989
261, 264
941, 923
16,002
71, 595
101, 031
8,949
171, 927
85,833
496, 466
10, 984
59,120
10, 753
217, 260
45, 719
307, 603
20,047
76, 670
5,716
2
Classes grouped to conceal net income and identity of taxpayers.

I
$4,569

412,129
~222~804

55
2
h4

m

230, 295
"257," 742
203, 422
205, 667
158, 565
135, 675
123, 276
107, 088
108, 903
78, 287
87, 565
91, 234
413, 793
318,869
588, 471
452, 027
371,244
241,800
299, 646

o
o

S

TABLE 13.—Personal returns—Distribution by income classes—Continued
QO

DISTRICT OF COLUMBIA—Continued
Exemption from normal tax

Income class

$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000.
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000
$5,000,000 and over
Classes grouped 2 .
Total

Number
of returns

20
5
21
8
2
2
1

Net income

Prior year
loss
deduction
from net
income for
net taxable
income

$1, 693, 340
462,000
2, 463, 341
1, 378, 330
414,892
548, 279

Personal
exemption

$35,200
11,400
38, 000
12,600
1,000
2,000

1
1

Dividends

$780, 797
209,314
1,185, 360
389, 704
1,800
458,191

Interest on
Capital
Governnet gain
ment
from sale
obligations
of assets
not wholly
held for
exempt
more than
from tax
two years
$87, 774
550
18,383
12,226
12
2,401

$8,120
192, 786
165, 258
214, 230

(2)
(2)

(2)

Normal
tax

$65,644
18,588
101, 332
63,026
15, 790
13, 512

Surtax

$312, 544
95, 050
613, 589
379,465
72,051
216,059

Tax on
capital net
gain (12^_
per cent)

$1,015
1
24,099
20,657
26,779

Total tax

$379, 203
113, 639
739, 020
463,148
114, 620
229, 571




a
O
in

8
3
o
o
K

6,700

1, 932, 553
77, 923

231, 328, 739

160,930

1,174, 556

9,488

247, 705

40, 212

757,142

30,963

828, 317

156, 959,127

19, 677,271

375,885

1, 225, 927

3,982, 610

4, 202, 610

151, 367

8, 336, 587

$2, 085

$2,085

_____

134, 423

134,423

FLORIDA
U n d e r $1,000 K
U n d e r $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

B

2,458
.117
5,806
7,253
10, 465
3,210
2,102
3,267

$1,492, 242
61, 562
8, 917, 958
10, 665, 056
25,257,411
8, 097, 339
6, 993, 079
11,315,378

$37,215
6,614
"'% 668"
31,190

$4,640,890
4,619
15, 366,728
7, 267, 018
31, 952, 741
5, 092, 383
7,314,169
8,035,131

$407,004
6,415
302,870
54,057
685, 633
116, 247
679, 909
183, 296

$3,928
187
4,563
86 I
357 I
328 !
2,991
2,758

"Ile'oii"
|

~Il6,~04i

"l24,~6§d"

"l24,"030

$4,000 to $5,000 i
$4,000 to $5,000
$5,000 to $6,000 *
$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 t o $90,000
$90,000 t o $100,000
$100,000 t o $150,000
$150,000 t o $200,000
$200,000 t o $250,000
$250,000 t o $300,000
$300,000 to $400,000
$400,000 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.
$2,000,000to $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 g r o u p e d 2

Total.




366
2,256
48
1,094
732
466
354
255
195
173
127
116
72
208
145
86
63
32
20
13
12

22,628
12
35,158
1,177
7,313
1,233
2,656
2,922

17,922
14,627
10,860
13, 476
19, 511
13, 872

12, 894
"657678

'~70,~462

1,212,035
6, 086,465
113,100
2,698,087
1,735,467
1, 088, 958
863, 535
609, 359
447, 000
385, 791
295,809
272,100
161, 600
486, 543
325,800
187,100
143, 558
66,100
47,000
24,400
19,400
9,800
4,400
10,600
2
()
5,800

646,442
311, 900
200, 228
357, 591
425,296
480,981
406, 699
373, 989
323,120
375, 549
377, 682
220, 735
230, 539
790, 516
688,145
766,358
779,298
630,110
565, 270
429,437
684, 734
237,927

1,332 f
1,522
831
6,475
11,699
10, 090
12,099
14,108
8,090
16,690
3,551
2,703
7,312
16, 487
29,107
2,477
9,845
5,922
6,164
1,034
2,783
9,335

293,546
(s)
569, 508

()
3,189

150, 882

150,882

$7, 546
94, 751
49,339
4,033
135,354
69,954
92, 878
109,075
(2)
20,328

118, 839
110, 973
94, 034
88, 774
79, 004
72, 985
75, 762
61,913
67,417
41, 503
156, 648
148, 246
99, 476
90, 736
48,121
32,293
24,314
17, 549
15,475
2,003
25,073
(2)
929

118, 839
114, 377
101,189
97, 576
87, 935
82,834

$3, 404
7,155
8,802
8,931
9,849
12,254
12, 051
14,143
11, 428
60, 296
89,141
91, 871
124, 698
110, 863
110,049
110,618
116,197
76,424
1,156
157,019
(2)
204, 770

$472
11,844
6,924
504
16, 919
8,744
12,167
13,634
()
*
2,541

()

73,964
81,560
52,931
216,944
237,387
191,347
215,906
170,828
149,266
135,436
150,665
100, 643
15,326
195,726
(2)
208, 240

(*)
(2)

I

1
3
o
o

S
1, 725,289
41, 531

1

1.600, 448
10,171,007
266,303
5,971, 428
4, 730, 324
3,494, 521
2,974, 729
2, 415, 614
2,047, 096
1,987,333
1, 589, 670
1, 565,379
1,045,385
3.601, 474
3,232,001
2,325, 734
2,130,739
1. 417,639
1,083, 266
841,821
912,614
516,919
191, 240
735,991
(2)
673, 031

1,725, 289

5,400

1,283,001

7C
,

379, 713

11,914

586,082

47,464

645, 460

132,047,020

389,428

96,978,886

14,884, 032

205, 242

962,971

2,011,445

1,927,201

121,213

4,059,859

Nontaxable. Specific exemptions exceed net income.

* Classes grouped to conceal net income and identity of taxpayers.

CD

TABLE 13.—Personal returns—Distribution by income classes—Continued
GEORGIA
Exemption from normal tax

Income class

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
$8,000 to $4,000 i
$3,000 to $4,000
$4,000 to $5,000 *
$4,000 to $5,000
$5,000 to $6,000 i
$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..
$160,000 to $200,000-




Number
of returns

Net income

4,273
153
10,376
12,063
20,638
5,208
3,222
5,599
321
3,060
93
1,436
835
513
343
310
224
179
136
108
93
317
168
108
84
39
30
26
5

$2,121,376
109, 787
16,216,949
17, 552,166
49,151,549
13,151, 747
10,700,722
19,395,268
1,404,881
13,757,054
501,250
7,863, 797
5,403, 556
3,820,401
2,899,108
2,935,271
2,345, 276
2,051,051
1,697,651
1,461, 599
1,348,229
5,460,444
3,705,420
2,933,063
2,859, 222
1,762,035
1,640,336
1,683,901
379,479
843,096
467,109
1,028, 393
(2)

no
5
9
3

Prior year
loss
deduction
from net
income for
net taxable
income

$762
1,203
3,370
4,001
10,147
4,570
1,411
50,202
29,626

Personal
exemption

$8,404, 273
11,106
27,811,032
12,160, 814
64,632,255
8,169,868
11,804, 639
13,687, 961
1,053, 569
8,298, 851
315,215
3,576,488
2,039,525
1,253,900
818,191
718,700
545,840
403,200
302,200
257,600
220,200
733, 500
382, 713
237,300
189,600
88,400
64,700
53,400
10,200
21,000
11,600
20,600
(2)

Dividends

$283,710
9,565
167,223
123,267
661,074
199,203
631, 227
391, 709
426,159
(108, 590
314,943
622,286
530, 269
440, 596
475,356
378.701
449,336
389,260
346,381
314,024
348,052
1,317, 998
1, 234, 629
940,951
1,371,810
541, 695
473,460
220, 111
392, 564
136, 577
385,304

0)

Interest on Capital
Governnet gain
ment
from sale
obligations of assets
not wholly held for
more than
exempt
from tax. two years

Normal
tax

Surtax

Tax on
capital net
gain (12y2
per cent)

Total tax

$3,401

$3,401
"210,258'

*2l6,~258

192, 602

"l92,"602
"211,"044

211,044

"i§5,"§68

195,368
$10,616
14, 011
21,986
5,581
4,105
12,038
2,527
7,053
1,930
939
6,326
5,384
41,777
2,284
4,278
475
2,084
213

$1,006

59, 502
90, 830
73,315
12,838
124,378
67,520
105, 359
(2)

147, 233
121, 384
97,817
82,058
102,327
78,926
74,211
64, 444
56,117
49, 404
225,444
145,491
121,138
107,583
79,150
77,436
87,145
11,483
27,964
16, 946
41,572
(J)

$3,991
7,597
8,377
11,153
10,988
12,746
13,030
13,671
14,892
91,239
99,684
119,071
169,075
147,321
166,507
210,483
58,194
126,014
79,308
225,490
(2)

7,438
11,355
9,165
1,604
15,548
8,440
14,965

147,233
125,375
105,414
90,435
113,480
89,914
86,957
77,474
69,788
64,296
316, 683
245,175
240,209
276,721
233,909
255,298
306,793
71,281
169,526
104,694
282,027
0)

i-i
C
O
CO
»°
!
£°
SJ.
|
j

$200,000 to $250,000
$250,000 to $300,000...
$380,000 to $400,000
$400,000 to $500 000
$500,000 to $750,000
$750,000 to $1,000,000
81,000,000 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)

(2)

(J)

(2)

(2)

(2)

(2)

1
:;:

I
781,345
69, 988

199,432, 531

404, 486

9,000
105, 292

168,307, 440

16, 038, 692

_
26, 720

143, 607

5G1, 468

26, 652

242, 422

3,340

272,414

2, 654, 598

1, 831, 253

71,918

4,557, 769

HA WAII
Under $1,0001....
U n d e r $1,000
$1,000 to $ 2 , 0 0 0 i . .
$1,000 to $2,000....
$2,000 to $3,000 i . .
$2,000 t o $3,000....
$3,000 to $ 4 , 0 0 0 1 . .
$3,000 to $4,000....
$4,000 to $ 5 , 0 0 0 1 . .
$4,000 to $5,000....
$5,000 to $ 6 , 0 0 0 1 . .
$5,000 to $6,000....
$6,000 to $7,000....
$7,000 to $8,000....
$8,000 t o $9,000....
$9,000 t o $10,000...
$10,000 to $11,000..
$11,000 to $12,000..
$12,000 to $13,000..
$13,000 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..




1

Nontaxable.

$346,134
551
17,127
31
3, 788,319
2, 513
3, 231, 770
2,151
5,149, 017
2,132
2,348, 230
952
1, 650, 923
496
3, 568, 512
1,027
234,160
53
2,892, 959
647
112, 792
21
1,398, 847
255
1,189, 793
183
850, 357
114
657, 615
78
482,095
51
389,444
37
481,078
42
235, 763
19
406, 621
30
433,357
30
1, 072, 359
62
665,166
29
523, 326
19
30
1, 026, 705
673, 760
16
4
219, 990
571, 980
9
Specific exemptions exceed net income.

I

$1,078, 501
2,878
7,842. 333
2,193, 688
7, 327,178
1, 310, 592
1, 891, 206
2, 570. 711
222, 616
1, 782, 923
55, 074
618. 665
453,102
270,184
162, 408
114, COO
88,000
102, 519
40, 733
69,800
69, 000
131, 300
57, 700
40,400
55, 523
28,400
10,400
15,400

I
$333
$45,156
24
2,545
70, 573
52
22,463
"40,"798" 11!
115, 400
45, 715
99,482
57, 9S3
38, 237
40, 877
98, 579
40, 596
104, 555
116, 468
26, 636
1, 678
209, 579
24, 514
1, 335
17, 748
11, 623
200, 773
12,807
4,213
287, 795
13, 725
225
122, 892
11,196
133,139
170
161, 781
1,026
12, 987
294
7,585
85, 021
141, 450
856
13, 509
169
201, 749
11,003
620,882
29, 815
21,036
259,136
22,367
14, 728
13, 941
2,239
288, 719
28, 232
$10,117
623,917
3,361
12, 867
467, 240
5,140
15, 975
175, 726
2,941
72
439, 610
8,255
259
51, 678
* Classes grouped to conceal net income and identity

to

40, 798

O

39,914
38, 237
40, 596
$951
1,664
2,010
1.762
1, 869
2, 914
1,753
3,798
4,733
17, 727
19, 966
21, 955
60, 870
$633
55,488
1,997
24, 661
65, 583
6,460
of taxpayers.

26, 636
25, 465
19, 412
14,817
15,487
13,065
15,901
9,338
17,307
15, 736
47, 542
42, 333
35, 896
89, 735
70, 352
27, 602

3
a
o

S

TABLE 13.—Personal returns—Distribution by income classes—Continued
fcO

HAWAII—Continued
Exemption from normal tax
Interest on
Capital
Governnet gain
ment
from sale
obligations
of assets
not wholly
held for
exempt
more than
from tax
two years

Tax on
capital net
gain (12H
per cent)

Number
of returns

$221,511

$8,583

$131,657

$86

$6,014

$35,253

3
4
3
2

282,994
448, 240
627, 710
<>
*

5,000
7,000
3,000
0)

253,101
282,120
431, 662
(2)

660
545
879

3,078
9
0)

2,235
11, 799
12,587
(3)

59,581
111,520
177,453
(s)

(')

61,816
123, 704
190,041
(»)

1

$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
$300,00 to $400,00
$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>Q00
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000
$5,008,000 a n d over
Classes grouped !

Net income

3

Income class

Total

Prior year
loss
deduction
from net
income for
net taxable
income

(2)

(2)

(2)

(2)

(2)

0)

(2)

0)

Personal
exemption

Dividends

Normal

Surtax

Total tax

$41,267
385
1

a
o

w

6,200

1, 024,040
11, 597

37,122, 606

3

()

4,361

692,328

28, 635, §17

6,342,146

71,125

774,195

$39,905
953
51, 791
19,132
142, 749
41, 535
149, 645

$166
19

$4

$4

540

80,077

80,077

136

57,114

25,471
488,258

131,4-85

86, 668

243, 624

802,996

96,144

1,387,398

IDAHO




w

3
o
o

.

U n d e r $1,000 »._
Under $1,000 _ _.
$1,000 to $2,000 L
$1,000 to $2,000
$2,000 to $3,000 L
$2,000 to $3,000
$3,000 to $4,000 i__

a

.._
_

2,480
2
5,167
4,350
6,199
1,483
834

$1, 763, 506
1,069
8,031, 521
6,374,819
14,711,081
3,673,021
2, 762,123

$8,072

$4,165, S12

7,783

14,674, 797
4,404,026
19,466, 931
2,208,907
3,135, 971

:::::::::::
_
::::::::::::

57,114

$3,000 to $4 000
$4,000 to $5,000 i._
$4,000 to $5 000
$5,000 to $6,000 i__
$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

_.

_
..
._
_.
_

1,333
91
808
17
286
94
59
28
28
18
15
9
3
13
25
10
4
7
2
3
1

4,638,111
400, 581
3,602,841
97, 298
1, 560, 920
595,494
438, 352
237, 909
271,939
186, 244
172,135
112,804
39,923
190,554
429, 386
220,876
111,015
231, 392
93,204
(2)
(^)

23, 369

51,166, 793

6,081
9,473
4,015
6,821

4,320
48,391

3, 077,030
349,164
2,128,446
63, 760
670, 892
181, 200
99, 800
50,400
55, 000
27,900
21,600
12,000
3,800
16,400
30,000
18,900
9,000
9,400
2,400
(2)
(2)

390, 534
90, 312
63,890
44,839
117,059
84, 665
87, 265
31,008
15,019
36, 583
72, 729
52,142
715
40, 451
183, 619
119,126
63, 625
49,116
(2)
(2)

5,800

218,675

iNontaxable. Specific exemptions exceed net income.




10, 560
5, 280
5,381

116,177

2,020, 687

58, 253

58,253

56, 525

56, 525

2,026
256

31, 203
14,927
12, 236
7, 383
11,341
6,766
4,649
2,980
2,352
8,474
15, 509
7,666
3,970
11, 529
3, 246

261
995
80
516
146
1,405
320

8

$316
828
649
1,004
773
1,046
864
358
2,024
7,094
6,121
2,402
13,180
8,50o
(2)
(2)

31, 203
15,243
13, 064
8,032
12, 345
7,539
5,695
3,844
2,710
10,498
22,603
13,787
6,372
24,709
11,751
2
(2)
()

12, 766

32, 280

54,889,036

265
340

7,471

24, 572

37,338

408,970

69, 736

478, 706

* Classes grouped to conceal net income and identity of taxpayers.

* No losses reported.

GO

TABLE 13.—Personal returns—Distribution by income classes—Continued
ILLINOIS.
Exemption from normal tax

Income class

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 $4,0001...
$3,000 to $4,000
$4,000 to $5,000 1...
$4,000 to $5.000
$5,000 to $6,000 1...
$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.




Number
of returns

35,812
1,590
72, 601
163,606
115,158
59, 639
16, 979
54,857
1,428
38,435
328
13,026
8,922
5,973
4,046
3,122
2,416
2,058
1,547
1,369
1,154
3,649
2,011
1,168
1,415
700
406
264
198
124
82
197
70

Net income

$21,424, 812
781,866
109,716,160
234,724,626
275, 581,024
148,693, 001
56,482,914
189,956,027
6,257,376
171,671, 519
1, 796, 645
71, 261, 575
57, 672, 502
44,620,118
34,304, 534
29,642, 583
25,337, 737
23,652,112
19,299, 579
18,472,988
16, 735, 605
62, 946, 584
44, 835, 514
31,965,579
48, 800,422
31,126, 855
22, 202, 531
17,128, 073
14, 746, 882
10, 499,803
7, 780, 215
23,432, 633
12,015,818

Prior year
loss
deduction
from net
income for
net taxable
income

Personal
exemption

Dividends

$1, 237, 747 $56, 342, 779 $15, 561, 901
181,512
160,932
1,909,857
26,292 182,710,416
1,163,081
164,140,016
2,987,184
106,071 347,976,153
2,199, 609
91,029,962
4,199
3,332,843
61,329, 208
20,833
3,779,625
2,780 132,707,857
2,442, 728
5, 213,485
53, 250
5,366, 708
4,249 101,309,382
1, 726, 366
619,686
187,145
4, 568,140
30,615, 690
9,457
5,015,629
20,835, 282
36,575
4,653,153
13,824, 603
60, 717
4, 410, 492
9,088,838
22,172
4, 053,376
6,968, 464
51, 786
4,031,018
5,312,186
58,004
3,681,682
54,923
4, 503,620
3, 285, 076
3,461,452
26, 768
3,397, 633
3,000,378
19,395
3,057, 748
2, 508, 582
87, 003
13,946,858
7,909, 362
192,001
10,672, 848
4,299,177
102,032
9, 253, 227
111, 036 , 2,466, 237
14, 640,959
160,889
2,949,462
11, 577, 874
146,793
1,463, 398
8,592,929
69, 555
822, 566
7,136,175
118, 250
511, 700
7, 343,494
50, 644
391, 800
4,873, 390
254, 600
18,318
3,869, 946
166, 581
9,864, 777
544,392
379,900
4,916,794
133,233
128,643

Interest on Capital
Governnet gain
ment
from sale
obligations of assets
not wholly held for
more than
exempt
from tax two years

Normal
tax

$139,438
$20, 292
5,377
21,418
"2,"808,"4i8"
6,362
9,091
~2,~225,~386~
9,659
18, 605
10,925 ;
2,137,954
6,702
25,474
2,596,916
29,601 I
.
1,472,412
92, 527
1,373, 649
113,950
127, 602
1, 255, 686
1,087,811
80, 705
76,735 j
1,049,663
56,717 !
950, 456
59,249
941, 549
47,370
790,055
47, 644
777,191
724, 785
36, 377
239,977
2,839,120
176, 690
2,079,385
187,164
1, 461,890
811,402 2, 234,239
180, 249
111, 148 1,101,215 1, 291,676
67, 641 1,057, 495
896,112
632, 501
55,428 1,457, 540
38, 262 1,015,131
9,699
388, 626
154, 589 1,740,272
280, 557
53,821 3,689, 002
771,690
360,061
22,387 2,609,215

Surtax

Tax on
capital net
gain (12H
per cent)

Total tax

$20,292
2,808,418
2,225,380

2

2," 137,954

O
W

2,596,916 .
$43,053
88,840
100, 658
109,437
120,511
144,596
147, 535
171, 560
185,185
1,050,045
1,265,450
1,329,059
2,920,494
2,506,246
2, 292,460
2,029,999
2,117, 464
1,698, 771
1,409,977
4, 788,153
2,870,267

$51, 710
136,670
134,754
184,565
131, 033
218,408
466,380
332,059

1,472,412
1,416,702
1, 344, 526
1,188,469
1,159,100
1,070,967
1,086,145
937,590
948, 751
909,970
3,889,165
3,344,835
2, 790,949
5,206,443
3,934,592
3,323, 326
2,847,065
2,737,387
2,087,397
1,908,942
6,026,223
3,562,387

3

6

$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

...

_
^

37
12
14
15
10
4
5
1
1

8,198, 812
3, 213, 008
4, 725, 321
6, 866, 296
6, 256, 924
3, 249, 309
5, 22S, 070
(2)
(2)

4, 333, 439
614, 449 1,927,637,451

402,172

62,600
25, 200
23,800
23,000
14,600
4,000
8,000
(2)
(2)

1,000
4,118,681 1, 265, 585,177

3,643,362
1,818, 994
1, 809, 308
4,387, 905
2, 904, 732
3, 629, 140
1,041,706
(2)
(2)

2, 247, 792
208,956, 991

263,135
90,238
157,537
190,070
320,308
14, 653
464,350
(2)
(2)

2,441,602
1,050,591
1,626,134
2, 528, 581
1,883, 238
1, 465,196
1,116,240
(2)
(2)

2,110,973
721, 902
1,260, 293
1, 520, 548
2, 541, 318
117, 223
3, 714,794
(2)
(2)

188, 504
56, 752
130, 250
106, 077
75,902
631
36,073
(2)
(2)

411,214

142, 552

1,908, 568

51, 402

2,102, 522

2,490, 349 25, 879, 537 34, 673, 705

39,315, 430

3, 207,272

77,196,407

60, 746
938
29,055
63, 869
5,066
9,423
2,669

1,989, 963
903, 601
1,338,347
2, 232,434
1,487, 028
1, 449, 912
615, 817
(2)
(2)

INDIANA
$5,504, 425
8,590
$13,424, 230
Under $1,000 i
65,991
184
4, 052
Under $1,000.
_
34,192, 577
21, 895
56, 337, 519
$1,000 to $2,000 l_
43, 343, 790
30, 577, 065
30, 526
$1,000 to $2,000.
45, 830 108, 659, 874
$2,000 to $3,000 J
$22, 203 136, 427, 338
30, 409, 023
20,144,031
12,049
$2,000 to $3,000
_
16,911,786
5,062
17, 645,100
$3,000 to $4,000 i
"44," 366"
38, 294, 500
11,036
27, 217, 296
$3,000 to $4,000.
_
2, 727,029
612
2,168, 665
$4,000 to $5,000 K.
1,755
32,914, 221
7,334
20, 512,371
$4,000 to $5,000.
312, 654
728,122
135
68, 503
$5,000 to $6,000 i
15, 523,068
588
2,828
6, 713,198
$5,000 to $6,000
11,991,141
1,859
4, 366, 530
23, 723
$6,000 to $7,000
8,187, 324
1,097
2, 600,104
7,081
$7,000 to $8,000
6,470, 923
764
1, 726, 928
8,639
$8,000 to $9,000.
5, 531,181
1, 342,893
626
583
$9,000 to $10,000
4,673, 454
994, 871
28, 958
446
$10,000 to $11,000
4,350, 473
6,718
379
848, 072
$11,000 to $12,000
3, 434, 683
594, 111
12,893
275
$12,000 to $13,000.
229
$13,000 to $14,000
3, 087,066
500, 400
2,941,999
2,813
203
$14,000 to $15,000.
448, 400
10,361, 801
600
$15,000 to $20,000.
_.
1,323,492
9,830
7,534, 067
339
$20,000 to $25,000
743, 591
60, 807
4,813, 328
176
$25,000 to $30,000
356,013
18, 204
6,191, 014
182
$30,000 to $40,000.
375, 200
183,470
4, 250,886
95
$40,000 to $50,000.
102, 200
2,492,629
46
$50,000 to $60,000...
9,196
2,887,734
106,000
45
$60,000 to $70,000
1
Nontaxable. Specific exemptions exceed net income.




$719, 214
$5, 432
8,081
1,190
$2,074 I
2,682
1,464, 840
1,808
256, 420
500, 712
3,554
2, 630,114
417,831
393,187
7, 033
800
2,020,900
6,684
933,173
420,055
879, 727
10, 914
952, 854
8,765
461,570 I
505, 822
3, 944
22, 395
307, 732
1,208, 555
268, 780
37, 850
1, 357,878
203,156
23,161
1,334,927
16, 535
185, 976
1,146, 760
27, 226
18,905
180. 823
902, 364
25, 450
20, 378
158,834
933,530
22,181
17, 668
160,139
893, 629
26,021
27, 430
860,165
118, 241
26, 445
29, 027
702, 070
118,626
9,275
28, 934
660,103
32,173
119, 095
16, 244
3,095, 832
402,940
172, 930
33,025
213, 226
40, 547
308, 007
2, 244,448
199,119
13,985
198,143
1,799, 258
363, 463
241,413
2,373, 894
$12, 896
30, 577
$203, 854
346, 629
172, 569
1,584,473
19,949
19,841
143, 613
250, 884
102, 598
5,859
917, 721
132, 268
17,118
352,936
121, 302
16,903
1,099, 789
217,485
29,491
2
Classes grouped to conceal net income and identity of taxpayer.

9
$2,074
"505,"712
393,187
"420,"055
"461,576
307,732
277, 287
219,691
204,881
201, 201
181,015
187, 569
144,686
147, 560
151, 268
675,870
521, 233
397, 262
617,772
539,039
370, 600
503,729

o

g

Cn

TABLE 13.—Personal returns—Distribution by income classes—Continued
INDIANA—Continu ed
Exemption from normal tax

Income class

Number
of returns

Net income

Prior year
loss
deduction
from net
income for
net taxable
income

Personal
exemption

Dividends

Capital
Interest on
net gain
Governfrom sale
ment
of assets
obligations
held for
not wholly
more t h a n
exempt
two years
from tax

Normal
tax

Surtax

Tax on
capital net
gain (12H
per cent)

Total tax

GO
$70,000 to $80,000
$80,000 to $90,000.
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000..
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000__
$4,000,000 to $5,000,000
$5,000,000 a n d o v e r . .
Classes grouped 2
Total

.

,

18
10
12
19
7
2
1
1

$1,354,437
842,050
1,156, 379
2,251, 299
1,211,545
476,195
(2)
(2)

$31,889

$557,489
405,475
772,104
640, 647
569,823
16,090
(2)
(2)

$40,252
16,200
25,600
37,400
13,400
4,000
2
()
(2)

$1,560
6,924
2,486
37,453
5,749
518

$28,241
100, 675
321, 688
218,535

$101,438
34, 957
30, 533
93, 503
31, 208
36,127
(2)
(2)

$211,884
155,944
219, 753
481,047
309, 392
180,017
(2)
(2)

$3,474
12,585
40,722
29, 252

$316,796
190,901
262,871
€15, 272
369,852
216,144
(2)
(2)




Q

o
o

g
4,400

599, 804
153,469

426, 365,818

358, 792

348, 267, 046

36,951, 648

38, 860

105, 648
502, 658

1, 366,359

241. 822

5,512,598

3,900, 534

280, 682
165,379

9,578,511

IOWA
Under $1,0001
Under $1,000.
$1,000 to $2,000 1
$1,000 to $2,000
$2,000 to $3,000 i
$2,000 to $3,000
$3,000 to $4,000 i

H

S
ui

2,248
245
11, 933
25, 445
51,013
10,119
7,620

$427, 879
126, 255
17,146,164
37,073,914
121, 233, 607
25, 275, 488
25,337,464

$5,385, 804
12, 667
30,854,196
25, 507,409
156,435, 926
15,656, 333
28,051,760

$259,484
22, 012
281, 998
281, 239
1, 653, 750
344, 683
1,797,491

$23
420
1,410
187
44
450

$3, 959

$3, 959

452, 427

~452~427

"373," 721"

"373," 721

$3,000 to $4 000
$4,000 to $5,000 i
$4,060 to $5 000 1
$5 000 to $6 000
$5,000 to $6,009
$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 $15,00Q
$15,000 to $20,000..
§20,000 to $2$,«00
_
$26,000 to $30,000
$30,000 to $40,0Q8._
$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 $300,090.
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 t© $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 3 .
_

1

31,855,422 i
4,031,709
27,841,738 i.
791,819 !
11,007,462
7, 624, 800
5, 840, 021
4, 841, 666
3, 859, 033
3,108, 718
2, 686, 636
1,890, 948
2,051, 297
1, 630, 337
6, ai9,180
a, 9Q2, 304
2,802, 632
3,156, 066
2,305, 503
1, 459, 562
530,832
747,126
435, 743
37a, 945
1, 072,846

$4,005
2,510
7,834
4,015
3,522
1,747
5,487
11,760
34,566
6,687
48, 224

21, 613, 993
3, 398, 593
15, 760,402
365, 674
4, 761, 759
2, 7a2,604
1, 803, 627
1, 840,411
902, 087
671, 613
518, 292
343, 300
333,160
235, 743
751, 902
361, 559
22v0, 600
195, 233
111, 600
52,600
17,000
20, 400
4,800
7,800
17,300

1, 002,151
1,187, 925
1,170, 046
517, 544
760, 737
874, 659
751, 609
843,560
836, 976
790,07S
616,197
43§,3&2
589, 314
402> 3S&
1, 9?6, 711
1,491, 0*5
1,149,342
1, 383, 025
1, 257, 651
671, 089
140, 264
732, 021
454, 263
269,970
306,848

618 1

376, 798

376, 798

899 i...

437, 282

17,496
30,153
20, 224
7,141
9,424
13,46S
15,834
2,467
2,328
3,064
31, 438
16,497
9; 262
6,282
7,830
8,355
365
2,494
4,674
1,789

$9,188
10; 082
63,204
61,127
110, 702
82, 336
7,138
380,145

437, 282
|

224, 069
171,000
156, 322
135, 264
117, 052
94, 717
94, 838
69, 377
71, 808
63,490
241, 369
138, 365
103,945
111,489
71, 589
49, 999
24, 585
18,365
434
7,092
28,560

$5, 461
11,415
14, 4§3
17, 019
15, 453
16,199
13,988
18, 837
18, 925
185, 417
lia,449
113, 289
182, 792
19®, 233
149, 838
65,343
98, 438
64, 727
74, 985
165,837

$574
1,261
9,823
7,641
13,838
10, 292
892
49, 252

(2)

224-, 069
176, 461
167, 737
149, 727
134,071
11Q, 170
111,037
83, 365
90,645
82,4*15
MQ, 7S6
251, 814
217, 234
294, 855
263, 083
209, 660
97,569
130, 641
75, 453
82,969
243, 649

(2)

H
1 1
—
O

m
(2)

1

(2)

(2)

09

(2)
_

!

j

a
o

!

_

K

_
774, 706
131,870

Total




9,234
934
6,171
151
2,019
1,173
783
572
407
297
234
152
152
113
365
174
104
93
52
27
8
10
5
4
9
3

359, 562,822

8,000
130, 347

Nontaxable. Specific exemptions exceed net income.

25,825, 577

22, 378

619, 274

318, 454,147

2

214, 531

15, 001

261, 002

2,797

278, 800

746, 300

3,652, 917

1, 717,110

96, 370

5,466,397

Classes grouped to conceal net income and identity of taxpayers.

TABLE 13.-—Personal returns—Distribution by income classes—Continued
00

KANSAS
Exemption from normal tax

Income e'ass

U n d e r $1,000 *
U n d e r $1,000.
$1,000 t o $2,000 1 . . .
$1,000 to $2,000
$2,000 t o $3,000 1 . . .
$2,000 t o $3,000
$3,000 t o $4,000 l . . .
$3,000 to $4,000
$4,000 t o $5,000 ! -__
$4,000 t o $5,000
$5,000 t o $6,000 * . . .
$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....
1150,000 t o $60,000....
$60,000 to $70,000....
$70,000 t o $80,000....
$80,000 t o $90,000....
$90,000 t o $100,000...
$100,000 to $150,000..
$150,000 t o $200,000..




Number
of returns

9,682
108
15, 759
17, 221
21, 702
4,813
3,380
5,881
435
3,379
33
1,286
841
573
373
276
198
143
124
80
78
244
120
64
58
25
15
10
7
4
1
2

Net income

$4, 746,442
69,084
24, 565, 246
24,348, 806
51, 741, 292
12,170,438
11, 287, 541
20,496, 281
1, 901, 882
15,153,804
181,180
7,051,983
5,456, 270
4, 277, 657
3,152, 569
2,616, 290
2,066, 589
1,641, 281
1, 546, 620
1,081, 545
1,128,035
4,189, 492
2, 626,180
1, 735,114
1, 999, 088
1,132, 887
818, 420
651, 574
51S, 578
347, 879
(2)

Prior year
loss
deduction
from net
income for
net taxable
income

$20,082
4,034
4,033
1,618
3,602
4,434
7,323
5,294
6,377

Personal
exemption

$20,151,988
300
42, 713,146
17,558,918
66,618, 221
7,986,152
12,424, 205
15,035, 519
1,853,952
9,478,451
74,500
3,214,456
2,023,410
1,382,459
861,812
629,636
459,800
329, 500
291, 300
191,000
173, 600
528, 900
258,100
136,

33,039

400

136, 700
53,100
31, 800
17,800
11,600
7,800

8

Dividends

$366, 455
2,181
415, 749
30,348
526,195
113,426
541,381
119, 671
380, 796
266, 803
131, 588
424, 741
519, 770
477,487
335, 633
457, 798
374,861
296, 546
334, 431
203,638
177, 988
1,073, 557
678,182
1,422, 640
583, 093
309, 922
172, 817
519, 273
370, 515
128,191
(2)

Interest on
Capital
Governnet gain
ment
from sale
obligations
of assets
held for
not wholly
more than
exempt
two years
from tax

Normal

Surtax

Tax on
capital net
gain (12^
per cent)

Total tax

$96

$2, 552

$2, 552

60

271,144

271,144

163,918

~163,~9l8

612

212, 566

212, 566

779
1,188
12, 051
19, 587
16, 667
12, 356
9, 793
8,383
8,418
1,097
4,052
840
19, 769
21, 263
4,066
37, 911
2,976
2,933

218,391

~2l8,~39l

4,526
4, 466

$25, 692
33, 029
68, 308
20, 647
78, 633
(2)

137,004
123,021
112, 264
100, 383
86, 400
71, 590
60,939
57,315
43,233
49,310
176,061
116, 222
81, 731
91, 517
52,239
45, 210
24,836
10, 837
(2)

$4, 204
8,473
9,117
9,636
9,719
9,906
11,483
10,093
12,238
69,039
71,715
70,858
119,835
89, 933
91,000
78, 202
76,804
50, 678
(2)

$1, 606
4,128
8,538
2,581
10, 539
(2)

137,004
127,225
120,737
109, 500
96,036
81, 309
70,845
68, 798
53, 326
61, 548
245,100
187, 937
152, 589
212,958
146,300
136, 210
111, 576
87, 983
72,054
(2)

$^00,000 to $250 000
$250,000 to $300 000
$300,000 to $400 000
$400,000 to $500,000
$500,000 to $750 000
$750,000 to $1,000,000
$1,000,000 to $1,500,000
$1 500 000 to $2 000,000
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000
$5,000,000 a n d over

Classes grouped 2

-

--- -

,

_.i
1

|
1

!

_

1
|

j

"1

•

I

"!"" """ "
"

1

;
'

_
361.937

Total

j
!

86, 915

_

1

!

211,061,984

;

4,000
89, 836

274 ?37

204, 638, 525

12, 029, 913

5,279

91 749

1 463

238,015 I 2,322,560

894, 682

28, 855 i
;

11,706
103, 889

98 491
3. 246, 097

KENTUCKY
l

Under $1,000
Under $1,000..
$1,000 to $2,000i_
$1,000 to $2,000
$2,000 to $3,000 i__
$2,000 to $3,000
$3,000 to $4,000 1
$3,000 to $4,000
$4,000 to $5,000 i
$4,000 to $5,000
$5,000 to $6,000 i_
$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
$,u,000 to $80,000

$2, 455, 693
83, 504
13, 966, 549
24, 589, 966
40,203, 095
11,699, 633
7,817, 780
17,462, 209
1, 599, 412
15,494, 531
352,311
7,559,201
6, 575, 600
4,459, 426
3,836, 659
3,323, 029
2,876, 418
2, 577, 547
2,154, 547
2, 007, 931
1, 713, 051
7, 068, 335
4, 393, 543
2,978, 656
4,884, 777
1,916,415
2,153, 989
._
1,083,801
598, 995
1
Nontaxable Specific exemptions exceed net




3, 977
148
9,519
17, 631
16, 725
4,686
2,363
5,003
367
3,469
66
1,378
1,013
595
452
350
274
225
173
149
118
409
197
109
143
43
40
17

$458
12, 994
1,469
2,728
18.029
10, 250
5,440
2,871
25, 759
24, 472
29,841
12,681
26,131
income.

$7, 032, 975
351
23, 535, 949
17, 758,849
52, 217,604
6,805,092
8, 625, 548
12,315, 742
1,479,474
9,237, 620
271,265
3,260,489
2, 357, 291
1,352, 484
1,047, 904
780, 218
604, 225
600,104
388, 766
327, 247
273, 000
847, 680
417,197
232, 850
292, 516
90, 395
81, 400
36,400
16,800

$168, 950
18, 819
$3,025
$131
392. 302
99; 302
~271~832~
"374 =
486,096
206, 561
193, 325
2,158
346, 786
408,190
189, 421
1,~285"
400,157
489, 638
230, 776
5,297
184, 992
623,450
12,800
150, 330
$5,068 i
922, 277
32, 635
142.145
821, 005
31,983
107, 773
io',511 j
17, 973
703, 695
109, 739
11,865 I
16, 718
834, 679
92, 903
12,200 j
688, 236
15,054
90, 036
14,032 I
13,198
82, 078
681, 667
15,405
71,086
3,779
599,106
16,099 I
.
69, 772
5,389
589, 081
23, 559
64, 979
1,220
437,180
18,993
247, 961
44, 512
2, 398, 874
116,412
147, 967
1,800, 475
33, 023
126,153
101, 086
1,330, 510
11. 368
121, 422
178, 521
56, 934
$11,460
1,908, 763
$193, 361
286, 233
66.978
5,098
7.351
991, 596
58, 806
159,049
80,440
3^406
981, 889
4,143
27, 246
229, 578
35,871
11,775
94,205
445,250
5,808
120,243
19, 563
23, 642
271, 739
138
2,956
83, 275
Classes grouped to conceal net income and identity of taxpayers.

$3,025
"271," 832

H
w
H

"l93,"325

m

" 189," 421

*j

230, 776

!
i
:
!
!

150, 330
147, 213
118,284
121, 604
105,103
104, 068
97, 483
87,185
93,331
83, 972
364, 373
274,120
222, 508
476, 214
233, 378
313, 424
167,889
105, 794

o
c

TABLE 13.—Personal returns—Distribution by income classes—Continued

00
O

KENTUCKY—Continued
Exemption from normal tax

Number
of returns

Income class

$80,000 t o $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 t« $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 $2,00d,000
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000
$4,000,600 tO $5,000,000
$5,000,000 a n d over

6
4
5
4

Net income

Prior year
loss
deduction
from net
income for
net taxable
income

Personal
exemption

$14,400
6,600
6,000
7,400

$506, 599
377, 544
615, 223
662, 923

Dividends

$252,359
213,319
31Q, 680
374,029

Interest on
Capital
Governnet gain
ment
from sale
obligations
of assets
not whollyheld for
exempt
more than
from tax
two years
$648
21,812
292

$19,463
208,928
155, 007

Normal
tax

$14,074
9,777
8,170
10, 960

Surtax

$94,081
72,163
103, 721
159, 614

Tax on
capital net
gain (12H
per oent)

$2,433
27,049
20,110

Total tax

$108,155
84,373
138, 940
W0,684
h1

o
::::::::::::

5

o
o

g

Total

69,666

200> 048, 892

173,128

152, 221,836 ^

21,387, 652

343, 770

780,658

2, 790, 588

1, 799, 676

86, 540

4, 676,804

LOUISIANA
Under $1,000* . . .
Under $1,000
$1,000 to $2,000 i
$1,000 t o $2,000
$2,000 to $3,000 i
$2,000 to $3,000
$3,000 to $4,000 *
$3,000 to $4,000 .
$4,000 to $5,000 i




XJ1

..

-

..

2,624
18
9,422
12,616
16,119
5,977
2,975
6,873
303

$1, 355,991
11,869
14,092, 269
18, 619, 371
38, 425,801
14, 976, 599
9, 945, 330
23,861,984
1, 328, 094

$382, 928
87,994
174, 290
127, 626
38,113

$5,587,285
24, 585, 763
12, 912, 050
50, 626, 669
8,934, 683
11, 346, 996
14,972,239
1,155,864

$581,417
2,166
278, 738
74, 048
402, 309
279, 911
562,998
586, 577
349,907

$8,472
$345
2,071
26
2,608
1,578
2,264
8,194
7,740

$345

224, 905

224, 905

230, 874

230, 874

339, 477

339,47?

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

4,471
79
1,732
887
580
380
288
234
173
149
108
109
369
151
75
104
50
42
24
6
9
13
6
4
2

66, 972

20, 073, 087
429, 505
9,492, 664
5, 715, 335
4, 326, 740
3, 207, 280
2, 730, 615
2,459, 979
1,989, 828
1,865,489
1,448,195
1, 582, 972
6, 366, 351
3, 365,149
2,040,491
3, 524,492
2,244,104
2, 273, 008
1, 535,258
448,411
779, 084
1, 235, 709
679,187
704, 941
429,424

203, 664, 606

2,134
103,079
1,941
18,086
11,410
39,404
11, 709
14,905
16,144
21, 313
23,446
112, 015
24,495
95,103
105, 580
37, 584
37, 332

1, 486, 631

11,028,160
212, 315
3, 664, 654
1, 566, 333
939, 420
561, 889
410,466
344, 500
250,909
204, 382
168, 715
153,100
611, 820
207,133
107, 200
131, 633
64, 500
55, 700
31,400
7,400
12,700
15,200
6,800
4,000
2, 000

150, 783,105

615, 846 !
258,846
575, 052
754, 884
617,485
479, 688
487, 722
523,927
523, 392
488,080
215,967
394, 783
1, 652,279
1,205,043
452,187
1,640,946
1,091, 085
870,877
486, 386
337, 493
210,169
293,178
171, 769
118, 419
423, 406

15,930
21
7,216
17,165
17,462
12,443
8,670
11, 034
23, 623
3,331
8,965
2,385
15,671
9,635
13,953
8,758
4,808
26,058
6,471
122
358
4,030
6,920 i
19,541

337, 563

337, 563

$5, 579
69, 959
155, 729
176, 725
5,480
581,398
321,179 !
2,385 i

217, 275
154, 539
136, 816
116, 500
105, 238
93, 959
77, 589
74, 255
66, 659
66,145
278, 043
142, 331
101, 746
127, 092
78, 560
81, 269
11,402
42,058
43, 879
38, 768
19, 714
800

$131
4,163
8,468
9,335
9,927
11,764
11,922
14,162
12, 704
16, 826
103, 782
94,837
83,713
195,913
169, 456
215, 233
153,941
72, 842
146,637
177,351
173, 534
99. 927
155, 439

$349
7,563
20, 716
21, 387
48,936
40.147
298

217,406
158, 702
145, 284
125,835
115.165
105, 723
89, 511
88,417
79,363
82,971
381, 825
237,168
185,459
323, 354
255, 579
317,218
239,018
84,244
189, 375
270.166
212, 302
159, 788
156, 537

3
3
O
Ul

18, 006,

277,523

1,318,434

3,271,491

1,942,007

140,076

5,353,574

Nontaxable. Specific exemptions exceed net income.




OO

TABLE 13.—Personal returns—Distribution

income classes—Continued

oo
to

MAINE
Exemption! rom normal tax

Income class

U n d e r $1,0001
U n d e r $1,000
$1,000 to $ 2 , 0 0 0 J . . .
$1,000 to $2,000
$2,000 to $3,000 1 . . .
$2,000 t o $3,000
$3,000 t o $4,000 1 . . .
$3,000 t o $4,000
$4,000 to $ 5 , 0 0 0 1 . . .

$4,000 to $5,000
$5,000 to $6,0001...
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,00
$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.




Number
of returns

1,673
185
6, 070
9,540
11,317
3,238
1,242
3,298
209
2,758
59
925
567
397
255
220
169
138
81
72
60
196
111
75
72
42
27
13

Net income

$1,168,421
89,375
9,009, 362
13, 333, 814
26,838, 676
8,155, 713
4, 214, 646
11, 563, 856
907. 670
12,410, 972
319, 907
5,053, 622
3, 663, 803
2,968, 583
2,157, 016
2, 086, 549
1, 769,195
1, 583, 985
1,015, 806
969,119
871, 317
3,359,454
2,450,158
2,027, 313
2,491, 378
1,867, 552
1,481, 941
834, 027
687,181
506,151
183, 280
1,306,110
372,966

Prior year
loss
deduction
from net
income for
net taxable
income

2,527
3,122

9,695

7,261
~22~5i3"

Personal
exemption

$2, 588, 001
13, 447
15, 616, 404
9, 528, 759
35,130, 911
4,817,102
4,408, 289
7,497,452
776, 501
7,368, 772
125, 727
2,231, 531
1, 223,943
847, 641
546,832
467, 562
357,400
306,700
172,900
141.400
101, 729
412, 229
211,850
147, 723
140, 600
73, 761
53, 200
20,400
16, 046
11,800
4,000
19, 557
6,400

Dividends

$332, 233
16, 559
461,867
126,948
511, 523
190,395
658,061
308, 543
326,477
425, 912
256, 568
442,794
571, 765
552,806
522,987
472,005
446,495
415, 500
251, 863
321, 538
289,338
1,006, 574
1,009,481
770, 836
1,193, 675
967, 758
528,186
494, 944
390,418
343, 200
55,175
691, 254
149, 751

Interest on Capital
Governnet gain
ment
from sale
obligations of assets
not wholly held for
exempt
more than
from tax
two years

675
1,708
349
1,884
337
41
857

Normal
tax

Surtax

Tax on
capital net
gain (12H
per cent)

$2,401

Total tax

$2,401

150, 414
128,848

"128*848

~I5O,~296

"150*296

185, 524

2,059 .
2,318 I.
6,629 '
2,519
7,116
8,470
6,313
11,543
7,375
2,708
713
3,745

" 150,114

" 185," 524

95,853
79, 250
73, 846
55, 571
60, 905
55,100
49,850
35,184
33, 043
31, 055
125,192
85, 202

986
8,042
4,100
13, 029
5,792
1,333
969
755
1,052
5,155

$33,010
39, 308
99,958
65, 630
116, 684
80, 380

163

64,319
12,151

79, 545
80, 917
57,351
58, 670
19, 695
17, 545
6,957
9,528
42,357
16,040

$2, 713
5,987
6,611
7,665
8,359
9,595
7,713
8,831
9,722
55, 511
67,636
82,402
149,860
155,883
141, 268
103, 596
85, 785
81, 383
37,489
319,417
122, 820

$2,063
4,914
11, 500
8,204
14, 586
10,047
8,041
1,519

95,853
81,963
79,833
62,182
68,570
63,459
59,445
42,897
41,874
40, 777
180, 703
152,838
161,947
232,840
218,148
211,438
131,495
117,916
98,387
47,017
369,815
140,379

3
W

9

o
w
3
a
o

$200 000 to $250 000
$250 000 to $300 000
$300 000 t o $400 000
$400 000 to $500 000
$500,000 t o $750,000
$750,000 t o $1,000,000
$1,000,000 t o $1,500,000
$1,500,000 t o $2,000,000
$2 000 000 t o $3 000 000
$3,000*00 t o $4,000,000
$4,000,000 t o $5,000,000
$5,000,000 a n d o v2e r

]
!

1

()

1

(2)

(Y2 )

2

i

|

()

Y

( ) j
2

()

Y

(2)

{

( )

()

(2)

(2)

|

(2)

(2)

(2)

(2)

2

2

(2)

()

()

i
!

Classes grouped
Total.

43, 041

129, 857, 441

74,067

978, 894 ;

:

!

4, 200 !

2,138, 523

95,390,769 j

16,482,323

1

756

434, 776

144,161

579, 633

1,064,249 ; 1,786,895

1,905,022

204, 975

3,896, 892

713 ; 1, 1.52, 309 !
112, 483

MARYLAND
Under $1,000 i
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 $5,000 i
$4,000 to $5,000..
$5,000 to $6,000 i
$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




1

,
Nontaxable

$2,495,566
4,643
$115,600
224,937
406
17,429,928
11,527
35,640,718
25,239
48,080,331
19,924
24,904,517
9,945
4,498
12,467,837
3,751
45,085,678
13,054
"327281
2,740,551
641
34,477,771
7,707
14,741
1,260, 813
234
1,729
20,856,221
3,833
24,591
16,811,993
2,604
29,986
11,050, 702
1,488
20,400
8,263,408
975
18,122
6,774,477
715
5,844,679
559
2,010
5,157,909
449
25,785
4,406, 966
353
10,895
3,898,653
289
10,698
3, 729,029
257
62,858
14,337,546
833
37,388
10, 597,106
475
23,544
270
7,371,106
72,561
10,201,377
298
92,802
7,572,159
171
22,456
4,011,412
73
52,412
2,896, 596
45
2,476,996
33
Specific exemptions exceed net income.

$6,444, 204
31,617
27,687,730
25,254,463
59,256,583
15,793,612
12,782,511
31, 707,846
2,091,499
20,456,852
725,125
9,008,613
6,072,080
3,363,732
2,121,310
1,530,820
1,213,018
943,986
727,273
615,300
549,360
1, 741,123
987, 242
538, 547
617, 458
332,100
147,400
89,466
63,325

$8,916
$1,942,566
1,170
30,656
$6,491 j
3,536
1,189, 614
1,679
168,027
464,174 |
.
1,243,452
1,175
4,333
442,606
360,019 \
976
1,186,951
4,099
985, 585
550, 468
7,448
987,550
5,679
947,403
544, 221
9,159
756,898
19,610
442,241
1,011,122
27.334
385.051
1,880,632
$12,186
303,641
47,755
1,289,617
21, 216
257, 979
25, 276
1,286,974
24,145
37,754
1,175,514
232.855
25,914
18, 202
210, 257
1,028,833
27,874
12,736
193,299
1,069,876
31,560
15,624
180,303
770, 111
33,303
21,689
158,547
790,308
35,822
4,462
835,009
151.856
41,129
67, 278
3,220,409
235,418
33,265
2,749,083
481,425
298,771
25, 008
355,979
1,946,010
302,135
48, 713
482, 229
$77,827
3,044,371
598,725
$5,273
34,208
329,355
154,195
2,630,502
19,256
615,250
10, 781
163,623
102, 405
12, 799
1,485, 281
423,928
133,301
19, 227
104, 470
13,058
978, 253
432,371
99,708
1,606
186. 986
23,374
914,339
359,973
2
Classes grouped to conceal net income and identity of taxpayers.

$6,491
"464," 174
360,019
"550,~468

"544," 221
442, 241
397,237
324,857
282,124
258,769
238,131
224,859
213,606
194,369
192,985
863,704
780,196
658,114
1,086,227
963,861
600,350
578,730
483,055

a
o
g

GO
CO

TABLE 13.—Personal returns—Distribution

by income

classes—Continued

OO

MARYLAND-Continued
Exemption from normal tax

Income class

$80,000 to $90,000
$90,000 to $100,000..
_...
$100,000 to $150,000
$150,000 t o $200,000.$200,000 to $250,000
$250,000 to $300,000.
$300,000 to $400,000$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000 . .
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000 . . .
$4,000,000 to $5,000,000
$5,000,000 a n d over
Classes grouped i
Total.

Number
of returns

Net income

23
25
29
9
6
4
6
2

$1,942,333
2,355, 584
3, 500, 885
1,591,716
1,320, 829
1,121,425
1,967,150

1

Prior year
loss
deduction
from net
income for
net taxable
income

(2)

$210,813
124,348
9,757

Personal
exemption

$48,600
47,000
49,400
12,000
9,800
4,000
7,400

(2)

Dividends

$540,598
1,000, 547
1,182,940
862, 655
832, 520
1,045,649
1,340, 069

(2)

Interest on
Capital
Governnet gain
ment
from sale
obligations
of assets
not wholly
held for
exempt
more t h a n
from tax
two years
$13,223
26, 330
16,686
6,870
7,994
3,557

(2)

$46,916
183, 726
392, 580
182,060
140, 207
12,023
728,148

(*)

Normal
tax

$101,643
72, 738
141,206
47, 527
30,059
6, 556
3,530

(2)

Surtax

$346,353
375,773
738. 241
450, 528
412,391
438, 540
451,919

(2)

Tax on
capital net
gain (12H
per cent)

$5, 865
22.997
49,074
22. 757
17, 525
1,503
91,019

(2)

Total tax

$453,861
471,508
928, 521
520,812
459, 975
446, 599
546, 468




Ul
H
O
Ul

(2)

o
o
3,000

1, 963, 331
110, 896

386, 830, 235

1,020, 275

963,032

18, 826

326, 768

51, 657

734,730

40,846

827,233

233,075,395

45, 755,562

612,184

2,638,311

7,570,224

7,468,195

325,346

15,363,765

MASSACHUSETTS
U n d e r $1,000 i_
U n d e r $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

Ul
H

35, 355
1,859
61, 675
100, 747
72, 666
28,128
11, 531
27, 271

$21,061, 724
857,904
90,937, 578
137,178,846
174,041, 776
71,056,312
38, 206, 467
94,942, 964

$179, 392
6,605
2,019

$51,853,102
23,093
145,494, 582
101,038,874
216, 773, 243
45, 927,747
40,443,344
65, 304, 993

$5,354,446
263,107
4, 251,105
1, 339,198
5,047,170
2,021,867
4,090, 646
3,114,020

$161, 086
7,557
4,939
7,310
3,606
5,292
1,369
11, 296

$23,580

~I,~il6~555"
~~~925,~347"

$23,580
1,410, 550
~~~925,"347
~1,~113, 374

$4,000 to $5,000 i
$4,000 to $5,000
$5,000 to $6,000 i
$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
$730,000 to $1,000.000...
$1,000,000 to $1,500,000.
$1,500,000 to $2,000,000.
$2,000,000 to $3,000,000.
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5,000,000 a n d over
Classes grouped 2

10,680, 295
90,691,819
4,426,373
41,276,477
33,381,001
26,945,673
22,604,678
19,670,981
16,26?, 335
14,668,444
13,181,603
12,064,414
11,805,865
45,007,321
33, 348, 401
24,616,1Q7
36,759,020
28, 566, 685
18, 987,414
14, 675,008
10> 919, 227
9,678,129
7,467,655
18,746,973
13,164, 450
6,011, 418
5,495,932
8,088, 423
3,488, 300
2,934,106

44, 606
53,301
3,674
2,700
9,025
7,393
8,510
7,154
42,595
13,790
26,970
6,519
117, 395
136, 714
60,64©
153,074
146,773
104, 576
33, 943
2Q8,872
209, 385
57,315
11, 523

3

6, 308, 264
52,191,816
1, 729,064
17, 381, 622
11,086,101
7,751, 992
5, 570, 346
4, 360,374
3,171,190
%68i«&9
^ 11T, 423
1, $53,484
1,58S, 483
% 1^6,061
8256
% $ f
1, 788,354
2,063,639
1,233,128
671,025
428,468
276,041
226, 546
148, 200
277, 986
143, 700
52,011
39, 592
54, 400
16,400
9,800
(2)

7,003,633
4,174, 214
3.985, 784
3,719, 489
6, 384, 546
5, 252,403
5,068, 645
4, 533, 885
4, 261, 596
3, 766, 701
3> 95S, 512
3, 60S, 796
3,56L 535
15,479; *88
11,988,660

9. m, aaa

5,049
4,098
25, 956
55,426
62, 881
69, 781
57, 931
47, 8©2
37, 454
50, 946
55,823
47,694
65,491
154, 22^5
1®, 678
127,-028
174,027

1^-044,158
8,904,519
8,109, 560
5,452, 430
4, 545,173
4, 551, 360
10,169, 345
6,826,745
2, 731, 218
2,445, 266
3, 286, 464
856,839
1,297, 289
(2)

142,289
-42,- 909
26,347
13,194
25,773
29,887
18, 709
19, 603
62, 347
89,480
11,211
1,295
(2)

1

"I,"378,"970 T

$2S6,258 j
552,732 I
526^432
540,655
684, 263
441, 739
1,424,811
516, 044
533,127
1,002, 662
755, 525
33, 566
446,875

8

819, 779
703, 760
669,193
624, 201
603, 349
522,331
492, 592
447,180
430, mi
435,406
1, 6,54,851
1, 304> 291
970,795
1, 376,02S
1,049, 7S3
67,6, 564
464, 935
372,038
301,867
204,914
623,133
469, 552
218,117
194,173
317,199
210,237
96,296
(2)

1, 378, 970
$27,058
54,169
67, 768
75, 241
78,090
88, 521
102,170
111,563
135, 772
758,130
960, 6551,017,108
2, 212; 2$1
2,383, 302
2,0*7,294
1, 870, 383
1,649,868
1, 604, 225
1, 397,307
4,472,014
4,127, 923
1,999, 473
1, 696,898
3,035,978
1,495,047
1,099, 277
(2)

819, 779
730,818
723, 362
691, 969
678, 590
600,421
581,113
549,350
541, 724
571,178
2, 41% 983
2 2

$14, 842
73, 553
67, 716
70,899
37, 417
85, 514
55, 405
183,906
65, 229
66, 643
125,333
94,441
4,196
55, 859
(2)

1, 987,896
3, €63,126
3,506,58$
2, 7U, 574
2,406,217
2,059,323
1, 991, 606
1, 657, 626
5, 279,053
4, 662, 704
2, 284, 233
2,016, 404
3,447,618
1, 709,480
1, 251,432
(2)

9
O

o
o

g
3,991,379

100,084

6,800

2,465, 241

48

397,241 1,237,893,477

Total.,




2,438
20, 201
815
7,538
5,142
3,602
2,668
2,075
1,551
1,277
1,056
895
814
2,605
1,490
900
1,067
641
348
227
146
114
79
155
77
27
20
24
8
5
1
3

1,754,556

800,263,582

213,178,327

1,981,927

Nontaxable. Specific exemptions exceed net income.

2

! 157, 441
,
10,167,935

71,147

797,432

21,175,636

35, 334,924

269,6

1,138, 260

1,270, 634

57, 781,194

Classes grouped to conceal net income and identity of taxpayer.

00
01

TABLE 13.—Personal returns—Distribution by income classes—Continued

GO
O

MICHIGAN
Exemption from normal tax

Income class

Under $1,000»
Under $1,000
$1,000 to $2,000i...
$1,000 to $2,000
$2,000 to $3,000i...
$2,000 to $3,000
$3,000 to $4,000i...
$3,000 to $4,000
$4,000 to $5,000!
$4,000 to $5,000
$5,000 to $6,000 i . . .
$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..




Number
of r e t u r n s

17,084
525
32, 601
72, 581
58, 486
23,804
8,662
20,861
1,620
13, 019
316
4,654
3,209
1,952
1,366
1,089
813
633
493
465
321
1,144
638
426
452
262
121
84
58
42
28
61
30

Net income

$10, 920,924
319,730
50, 816, 374
106, 572, 658
139, 706, 908
58, 779,117
28, 725, 370
72,107, 810
7,175,828
58, 385, 023
1, 713, 799
25, 365,449
20, 737, 799
14, 545, 340
11, 553, 257
10,351,317
8, 526,313
7, 280,011
6,164,342
6, 271, 596
4, 639,166
19, 713,083
14,198, 097
11, 540, 915
15,465, 738
11, 591,130
6, 614, 067
5,420, 887
4,304,124
3,548, 856
2, 654, 445
7, 259, 266
5,400,026

Prior year
loss
deduction
from net
income for
net taxable
income

i9, 851
119,853
13, 643
33,010
1,732
72,956
20
07, 0G0
3,511
3,491
22,160
25, 586
25,397
27, 272
9,479
31,414
10, 247
82,672
91, 572
23, 287
101,010
45,485
35, 539
20, 516
51,060
154,751
158, 770

Personal
exemption

Dividends

$25, 626, 693
108,479
87, 265,470
73,017, 338
180,115, 674
35, 204,157
30, 627,065
50, 768, 784
5,316, 668
34,690,861
916, 567
11,021,818
7, 589, 695
4, 597,352
3,140, 280
2, 527,847
1, 837, 904
1, 442, 754
1,148,900
1,052,876
684,075
2,493,168
1, 425, 269
921,425
971, 942
563, 638
224, 200
178, 600
143, 800
75,200
53,400
111, 400
58,400

$10,339,871
52, 234
1, 619, 259
601, 464
3, 225, 965
963, 798
2,979,132
2, 233, 996
3,008, 916
2, 643, 722
1,133, 320
1, 701,167
2,470, 377
1,918,488
1, 728,060
1,823,308
1, 634, 648
1, 588, 898
1,354,986
1, 575,005
1,447, 900
5,376, 536
4, 633, 664
3, 985, 089
5, 678,112
4, 251, 594
3, 074, 061
2,446, 289
2,161, 710
1,443, 831
1, 679, 564
3, 924, 726
2, 284, 833

Interest on
Government
obligations
not wholly
exempt
from tax
$49,613
1,266
4,770
1,150
3,501
5,683
4,411
1,999
1,417
4,872
2,600
28, 361
32, 546
17,308
43, 017
13,624
19, 968
22, 257
29, 981
10, 521
7,316
60, 579
76, 979
18, 483
76,012
34, 291
18, 364
9,984
7,256
9,141
1,223
10,177
12, 273

Capital ;
net gain
from sale
of assets ,
held for j
more than I
two years |

Normal
tax

Surtax

Tax on
capital net Total tax
gain (WA
per cent)

$7,904

$7,904

1, 330,455

~I,~330,~455

911,"486"

""769," 667

842, 679

$137, 851
526, 222
671, 966
347, 909
164, 430
267, 781
268,799
1,011,789
1, 247, 762

""9lI,"480

769, 667

"*"842~679

517,506
461,350
379,890
345, 205
333,122
295, 515
257, 683
227, 228
236, 634
174,168
795,676
576, 847
475, 047
632, 271
474,160
222, 459
199, 548
134, 711
139, 470
68,711
182, 622
138,950

$15, 727
28, 639
33, 568
38, 934
40,051 i
46,140 '
46, 757
57, 964
50,434
331,215
395, 509
467, 737
911, 897
916,139
621, 408
661, 523
633, 241
543, 056
462, 092
1, 546, 637
1, 219, 645

$8, 616
74, 084
86, 322
43,835
20, 555
33, 267
34,499
127, 994
156, 675

517.506
477,077
408,529
378, 773
372,056
335,566
303,823
273,985
294,598
224, 602
1,126,891
972,356
942, 784
1.552,784
1,464,383
930,189
904,906
788.507
715, 793
565,302
1,857,253
1,515,270

o

o

M
©>
O
CO
,°
I
££
•

$200,0CO to $250,000
$250,COO 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 a n d over
Classes grouped 2

17 |
11 |

3,790,405
3,032,007
3,120, 734
2,088,239
1, 707, 165
1,743,646
(2)

131, 277

5,291,812
(2)

2

12, 901, 690
4, 367, 483

Total..

267,953 | 796,411,946

33, 600
23, 600
13, 000
8,600
3,000
4,400
(2)
1,000
)

1,
2,
1,
1,

657,
015,
470,
188,
256,
583,

266
689
008
151
751
020

1,445,669 1
13,397,930
3, 287, 719

91, 886
86, 144

566, 014, 299

112, 287, 332

835,376

2,542 :
823,249 !
j

65, 254
39, 328
25, 072
11,018
2,503
2,416
(-)

782, 087
919,217
633, 803
509, 014
75, 536
222, 717

122, 938

2,310,317

800
4, 600
1, 463, 221

1, 355,162 I
559,582 I
1,271,796 i
782,995 '
1.430,619 j
l', 182, 984 i

283
1, 750
415
13, 9;5

~I2,~942"I

14,363,755 ' 11,412,429 I

173,079
69, 947
158, 228
97, 874
178, 827
147, 873

1, 020, 420
1, 028, 492
817, 103
617, 906
256, 866
373, 006

1, 432, 667

288. 790

1, 814, 395

6,391. 491
1,714, 037

318 ;
102, 905 !

6,391 812
1,829 885

1

21,748,885 I 1,803,689 i 34,965,003

MINNESOTA
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 $4,000 i
$3,000 to $4,000
$4,000 to $5,000!
$4,000 to $5,000
$5,000 to $6,000!
$5,C00 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...




....

1

Nontaxable.

5,191
420 I
14,494 i
35, 153 |
29,537 I
9,459 j
4,761
9,654 I
746
4,794
134
2, 037
1, 423
1, 009
657
515
405
346
232
209
192
528
308
192
188
93
63
30
30

$3, 559, 664
180, 124
22. 170. 935
47', 809', 516
70. 954. 653
24', 512 389
15, 919, 325
33,173, 867
3, 231, 767
21, 574, 728
707, 645
11,207,321
9, 229, 954
7, 574, 065
5, 575, 144
4, 893, 743
4, 255, 997
3, 972, 596
2, 894, 717
2, 818, 823
2, 797, 144
9,070,117
6, 856, 536
5, 253, 369
6, 810, 125
4, 150, 148
3,434, 118
1, 963, 560
2, 223, 881

$8,647 j $7, 900, 854
489
37, 618, 978
35, 273. 181
90, 625. 605
17,762,960 I
17, 124, 959
25, 067,
2, 737, 252
12, 662, 201
37, 792
307, 531
4, 867, 952
4, 754 j
3,281, 117
2,397,517
~~3~547~
1, 560, 495
3, 300
1, 229, 449
6, 305
931,808
766, 974
533, 800
"l2,~932~|
484, 570
472, 634
3, 644
1, 156, 727
38, 461
652, 900
7,693
383, 818
21. 772 I
404, 435
11,938
189, 331
41,370 I
127, 775
62, 800
59, 400

Specific exemptions exceed net income.

$284, 705
25, 037
471,324
560,342 |
1, 296, 295 I
745,867 |
1,208,283 1.
892, 250
802, 205
1, 527, 848
484, 552
949,811
1, 172, 053
1, 032, 635
1,071,317
847, 879
885, 354
1, 169,723
067, 764
850, 153
649, 578
2, 890, 354
2, 439, 672
1, 914, 670
3, 332, 479
2, 125, 931
1, 525, 040
1, 279, 242
1,292,170

i
$4, 637
796

$6,229

2,498 |
_
2 I.
,
_
269 1 I I
1, 209

J
I

~485~266

130.' •
10.").'

261,
203,
228,

i,l,

O
m

239, 258

291,357 I.
i
298,163 !
215.
202.
190.
1.")(),
157,

$54, 052
42, 389
131, 457

$% 229

j
485,200 i
!_____ i
|
239,258 I

291, 357
j
$7, 079
15, 078
16, 395
18, 447
20, 794
24, 295
! 422
,
25, 986
30, 942
149, 015
192, 221
213, 170
407, 720
301, 119
359, 104
264, 652
300, 142

i

$3, 254
5, 298
15, 575
6,022
34, 964

'- Classes grouped to conceal net income and identity of taxpayer.

"298," 163
215,972
209, 880
205, 664
106, 586
176, 117
159, 817
154, 810
128, 361
124, 962
137, 095
488, 583
454, 076
416,362
639, 506
505, 414
506, 265
326, 538
402,619

o
o

OO

TABLE 13.—Personal returns—Distribution by income classes—Continued

OO
QO

MINNESOTA—Continued
Exemption from normal tax

Number

Income class

of returns

$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

24
17
30
9
4
1

Net income

Prior year
lass
deduction
from net
income for
net taxable
income

Interest on
Personal
exemption

$2, 045, 205
1,602, 258
3, 517, 089
1, 629, 935
(2)
(2)

$40,000
37, 200
54, 354
16, 800
(2)
2
()

Government
obligations
not wholly
exempt
from tax

Dividends

$1,708,620
1,019, 560
1, 828, 412
711,373
(2)
(2)

$19, 671
690
17, 970
23, 693

Capital
net gain
from sale
of assets
held for
more than
two years
$53,
93,
288,
373,
(2)
(2)

063
266
271
755

Normal
tax

$31, 020
36, 798
110,711
51. 925
(»)
(2)

Tax on
capital net
gain (12H
per cent)

Surtax

$6, 633
11,759
3o, 034
46, 719
(2)
(2)

$368, 976
317,645
814, 646
426, 248
(2)
(2)

Total tax

$406, 629
366, 202
961, 391
524, 892
(2)
(2)

i

i
i
1
1. 170, 167
122, 885

348, 740, 625

8, 400 |
202 155

96fi 802 103

75,512

1,153, 964
40, 816, 462

406, 066

4,534

407, 377

9, 439 |

421, 350

1,432,730

4.479 131

4, 763, 473

176,697 i

9,419,301

MISSISSIPPI




H
M

H

o

Total

Under $1,000 i
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

zn

._

2,172
47
4142
4,622
6, 996
1,879
1 374
2,053

$1,018, 571
22, 444
6, 456,173
6, 903, 623
16, 961, 221
4, 647,195
4 564 610
7,153, 690

$ 334,680

$4, 376, 594

49, 552

11, 437, 548
4, 637, 070
21, 959, 072
2, 746, 724
5 076 182
5, 044,689

33, 512
3 678

$319, 601
2,270
125, 407
29, 030
205, 416
73, 605
226 631
152, 634

$6, 615
$814
188
53
168
746
366

$814

90, 653

90, 653

73, 015

73, 015

80, 865

80, 865

$4,000 to $5 000'
$4 000 to $5 000
$5,000 to $6,000 i
..--.
$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
i
$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




202
1,435
48
482
301
247
160 !
124
78
81
59
43
fiO
107
65
35
34
19
14
5
4
?!

872, 945 '
6,441,596 j
258 453 !
2 645 664
1,937,370 i
1. 839. 458
1.359.741
1,177, 303
820, 597
928,175
739, 252
580, 742
870, 645
1, 832, 337
1,443, 461
950, 351
1,179, 063
842, 533
747, 855
320, 328
299, 993
256,139
481, 633

4
1
1

15. 512
75,846
17.610
8,290
30,152
4,813
25, 327
20, 679
43, 129
20,006
14, 534
71,417
56, 007
60, 607
54, 982
45, 327

108, 459

163,113
158,966
178, 615
135,764
146.265
205, 862
227, 325
264, 606
101, 340
126,108
123, 633
69, 897
153, 717
402,211
300, 963
240, 754
334,134
224, 698
245, 006
113,399
146, 547
232, 265

12,100

46,606

270
3,475
1,610
5 949
11,872
4, 293
2,770
870
2, 458
1,500
1, 964
1,169
3,439
5,169
7,820
717
1,667
20
59

91, 581

91 581

3,000

76, 981, 743

1,094,119

* Nontaxable. Specific exemptions exceed net income.

91, 808

28, 270

102, 503

96, 921

18, 197

108, 514

::::
::::
::::
12,115

138, 826

164, 394

1, 090, 765

692, 372

20, 495

1, 803, 632

$873
36, 677
29, 227
696

380
178

64,996,968

5, 568,196

5,390
71,175

52,879
43.497
50, 808
42, 849
41, 363
33, 831
40, 741
31, 928
29, 597
45, 784
103, 079
101,518
84,186
119, 749
113, 360
102, 271
45, 028
59, 630
55, 007

$1, 323
3,550
3,834
4,189
3,835
5,891
5,218
5, 054
9, 279
28, 086
37, 657
38, 574
67, 401
67, 549
69, 425
33, 573
48, 744
48,173

i
428, 582

-_i
1

52, 879
42,174
47, 258
39, 015
37,174
29, 996
34, 850
26, 710
24, 543
36, 505
74, 993
63, 861
45, 612
52, 293
41, 226
29,193
11, 368
10, 886
6,834

(2)

i

26, 897

842,359
3,998,094
148, 191 i
1 204 112
780,350 ;
626, 935
365, 967
286, 100
185, 400
202, 489
130, 467
106,100
153, 825
245, 400
156, 500
82, 000
79,700
52, 200
30, 800
10,800
9,000
7,200

$55
4, 585
3, 653
87

5

130, 773

""T"

* Classes grouped to conceal net income and identity of taxpayer

oo

TABLE 13.—Personal

returns—Distribution

income classes—Continued
o

MISSOURI
Exemption from normal tax

Income class

Under $1,000 *
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 l
_-.
$4,000 to $5,000
$4,000 to $5,000
$5,000 to $6,000 i
_
_
$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




Number
of returns

9,035
197
26, 691
40, 465
40,172
14, 971
4,723
13,755
572
7,882
211
3,595
2,379
1,661
1,184
905
656
566
462
401
327
1,074
605
332
366
209
121
73
52
21
18
33
5

Net income

$5, 741, 493
110, 202
41, 534, 130
58, 783, 218
95, 240, 489
37, 456, 028
15, 608, 024
47, 794, 253
2, 509, 403
35,340, 643
1,125, 586
19, 675, 863
15, 396, 366
12, 458, 920
10, 040, 423
8, 595, 092
6,889, 793
6, 505, 340
5, 763, 554
5,405, 275
4, 738,491
18,486,451
13,500,813
9, 050, 092
12,572,211
9, 374, 963
6, 587, 436
4, 699, 840
3, 855, 918
1, 773, 965
1, 710,127
3, 872,144
803, 233

Prior year
loss
deduction
from net
income for
net taxable
income

$81,060
"l5~325
18, 458
"41," 540
42, 777
633
82, 319

14,107
8,100
2,473
7,171
16, 509
23, 548
4,569
33, 293
38, 534
39, 726
38, 492
53,110
11,850
32, 287

97, 414

Personal
exemption

$14, 590, 727
7,587
68, 349, 280
21, 590,800
120,103, 389
24, 225, 976
16, 500,992
34,081,144
1,930, 470
20, 646, 091
416, 547
8, 326, 574
5,423, 068
3,718, 519
2, 662, 511
1, 994, 769
1, 387, 704
1, 247, 502
1, 017, 230
861, 530
718, 505
2, 261, 617
1, 244,124
664, 938
693,172
426, 927
242, 600
137, 400
107, 600
37, 200
28, 000
62, 886
7,000

Dividends

$1, 665, 236
20, 020
852, 907
231, 438
1, 753,134
640,118
1, 294, 961
1,051,002
950, 987
1,099, 976
976, 081
1, 507, 852
2, 218, 942
2,130, 210
2,105, 852
2, 011, 708
1, 852, 496
1, 588, 429
1,495, 349
1,400, 393
1, 377, 596
5, 594, 240
4, 676, 610
3, 612, 973
5, 938, 678
4, 594, 879
3, 254. 983
2, 382, 658
2,143, 874
1, 092, 982
954, 037
2, 379, 033
822,192

Capital
Interest on
net gain
Governfrom sale
ment
of assets
obligations
held for
not wholly
more t h a n
exempt
two years
from tax

Normal

Surtax

Tax on
capital net
gain (12H
per cent)

Total tax

CO
$13, 440
2,025
2,875
444
3,212
5, 355
6, 682
6,194
7,958
13, 320
17, 066
39, 547
42, 539
53, 044
48, 350
59, 603
23, 587
17, 700
26, 662
42, 045
15, 862
94. 214
57, 040
36, 374
65, 522
107, 494
27. 098
15, 628
14, 392
351
12, 884
19, 972
2,679

$3,190

$3,190
i

H
>

~716,~482~;
~508^Il5 :

55

o

506,428 i

506,428

"544,633";

$125, 806
249. 023
336, 305
309, 597
219, 772
244, 944
114. 947
450, 987
8,303

716,482
508,115

"544,"633

400,265 I
336,682 |
318,665 |
286,845 i
272,358 I
217,158 |
222,399 I
200,968
195,793 |
172, 710
709,198
520,866
348, .030
443, 429
306. 735
217, 735
136,139
107,458
46,139
47,166
74,154
8,631 I

$11,372
31,453
31, 720
31, 502

32, 804
39, 297
43, 464
50,055
52, 577
304, 718
387, 940
369, 995
747, 096
776, 675
667, 352
571, 713
567, 498
272, 210
325, 861
794, 893
238, 880

$7, 863
32. 459
45, 212
39, 419
29, 526
31,335
16, 515
58, 651
1,038

400, 265
348, 054
350,118
318, 565
303, 860
249, 962
261, 696
244,432
245, 848
225, 287
1,013,916
908, 806
718, 025
1,198, 388
1,115, 869
930, 299
747, 271
704,482
349, 684
389, 542
927, 698
248, 549

d

$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 J

3
2
2
1
1

679, 984
556,181
692, 581
2

()

191, 275
230, 010
219,109

()

(2)

304, 464

91, 733

700, 527

2. 323. 887 7, 987, 667

7, 689, 996

15,750 i
J
17,275
:

(2)

lib"
1,213

126, 000
138, 203

—

2

(2)

!

10, 497
13. 844
3,222

419, 676
435, 663
557, 498

5,200
3, 000
4,000

;

217,522
243,854
239,606
(2)

0

\

;

i

_. 1
4,000

1,459,133

Total

173, 728

526, 387, 658

703, 295

355, 730, 579

67, 395, 127 !

902. 511

1

792,260

295,043 1 15,972,706

i

s

MONTANA.
Under $1,000 1
Under $1 000
$1,000 to $2,000 !
$1,000 to $2 000 1
#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 1
$5 000 to $6 000
$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.




. ...

.
_

• Nontaxable.

4,009
3
6,497
9,677
8,601
3 087
1, 425
2,205
107
1,275
6
428
212
125
78
75
42
21
18
17
16
60
20
10
16
6
2
4

$2, 284, 623
1,867
10, 230, 827
13,999,399
20, 548, 985
7 575 714
4, 729,143
7, 629, 155
487, 784
5,758,454
32, 666
2, 315, 464
1, 366, 060
935, 436
660, 367
709,034
441,931
242, 044
222, 376
227, 977
232, 201
1, 020, 210
434, 345
277, 263
544, 595
262, 790
107, 666
260, 400

$6,847, 783

$112,487"
$74

$2, 554
2,177
2,919
6,420

1,425
16, 867

Specific exemptions exceed net income.

44. 133
17,151
339. 905
91 245
231, 961
124, 461
229, 851
134, 534
29, 610
133, 205
198, 362
140, 013
106, 468
230, 377
90, 994
77, 711
39,378
34, 790
59, 030
276, 484
151,183
118, 792
193, 021
170, 903
174,101
189, 649

18. 629. 823
9, 739, 274
26, 885, 770
4 711 777
5,198,181
5, 344, 703
284,195
3, 440,063
17, 000
1, 048, 520
534, 013
287, 044
190, 300
185, 231
88 356
46, 400
49,000
38, 000
43, 600
138, 300
46, 558
26, 700
41, 200
9,400
1,000
5,000
2

$74

m

170,122

170,122

O

$119

111,656

111 856

89, 545

89, 545

407

87,457

87, 457

2,274
1, 387
5,160
1,450
379
552
524
82
587
3,508
20, 482
2,002
1,255
934
927
339
5,067

45,911
27, 666
23, 437
19, 234
18, 658
15,631
7,550
8,446
9,421
8,039
39, 565
15, 388
9,355
22, 569
7,932
22
7,877

45,911
28, 625
25 316
21, 173
21, 272
17, 740
9,032
10, 077
11, 457
10, 606
55, 376
27, 121
21,103
54, 635
29; 987
11, 791
43, 597

$325

$959
1, 879
1, 939
2,614
2, 109
1,482
1, 631
2,036
2, 567
15,811
11, 733
11, 748
32, 066
22, 055
11, 769
35,679

Classes grouped to conceal net income and identity of taxpayers.

$41

3
o
o

g

TABLE 13.—Personal returns—Distribution by income classes—Continued

CO

to

MONTANA—Continued
Exemption from normal tax

Number
of returns

Income class

$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
9-5,000,000 a n d over
Total

Net income

Prior year
loss
deduction
from net
income for
net taxable
income

Personal
exemption

Dividends

Capital
Interest on
net gain
Governfrom sale
ment
of assets
obligations
held for
not wholly
more than
exempt
two years
from tax

Normal
tax

Tax on
capital net
gain (12Y2
per cent)

Surtax

Total tax

zn
I
_.

2

$4,400

$365,075

$541, 636

$374

$535

$124, 987

$125, 522

o

i _„___

1
38, 044

83, S03, 851

$32, 362

83, 881, 591

4, 281, 435

47, 8C9

746, 090

$325

283, 064

$41

1
I

._
1. 029. 195

NEBRASKA
!
Under $1,000 J_
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 t o $4,000
$3,000 to $4,000
$4,000 to $5,000
$4,000 to $5,000




5.269
172
8,428
15, 561
17,231 !
4,525 I
2,716
5,943
350
3,040

$2,809, 9S2
116, 136
13, 011, 494
22,436,184
41, 623, 224
11,336,122
9,120, 478
20,617,010
1, 509,100
13, 470, 414

$23,303
3,307

6,225

$10, 743, 782
21, 600
23, 652, 337
15, 682. 266
53, 857,190
7, 297,124
10,430,024
14, 668, 958
1,413, 613
8, 424,195

$523,801
13, 344
305,149
55, 902
476, 056
90, 939
379, 707
164, 497
355, 213
306.392

$8, 073
169
2,137
253
891
302
285
228
584
1,068

$3, 245

$3, 245

268, 569

268, 569

159, 570

159, 570

229, 793

229, 793

190, 927

190, 927

j
Q
O

g

$5,000 to $6 000 l
$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
h30,000 to $40,^00 $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 a n d over
Classes grouped 2

1. 208
810
548
327
224
179
165
100

92
64
199
113
56
69
14
6
3

1




457, 528
261, 933
289, 452

21,704
400
23, 415
5,525
3,563
5,894
8,687
11,552
5, 691

19, 793
19, 948
21, 241

75, 732

168, 900
283,379
600, 161
515 632
437, 860
358, 436
262, 506
299, 508
262 563
202, 620
165, 854
709,452
707, 640
434, 945
059 923
435,' 394
291, 786

149,180 '
2, 990, 870
1, 958, 603
1 333 895
781, 731
484, 033
429, 700
398, 201
237 800
193, 800
147, 700
436, 917
253, 900
123, 600
139, 050
56, 800
27, 200
11,600
5. 400
6.600

196, 532
109, 142
133, 079

2
9 KO2
7r 381
9 345
9, 406
5,150
5,245
2,411
5 247
1.604
1,301
1,108
1,625
21, 393
10, 026
884
5, 008
713
75

5
1

133, % 3

133, 963
115,436
103 858
80,096
72, 291
66, 768
68, 692
47 278
53, 933
38, 786
152, 906
105, 275
67, 847
93, 306
50, 000
25, 489
15,162
5,455
11,814

$631
27. 093
23, 004
47,175

$3, 667
8 103
8,076
7.816
8,908
11, 625
9 503
11 492
10, 260
57, 076
68, 292
61. 886
137, 591
96, 492
74, 984
65, 323
33, 244
62, 374

110, 103
111 961
8S, 172
80, 107
75, 676
80, 317
56 181
65 425
49, 046
209, 982
173, 567
129. 733
230, 937
149,954
103, 349

$40
3. 462
2,876
5, 897

86, 382
3S, o99
74, 188

i2)

ifi

1

1
13, 000

809,180
67, 503

Total

293, 716
6, 626, 931
5, 244, 027
4 101,502
2, 770, 946
2,125, 959
1, 875,176
1, 897, 891
1 250,254
1, 242, 029
928, 865
3,435, 698
2,489, 842
1, 538, 466
2, 351, 493
1,186, 805
741, 356

177,969,193

255, 980

Nontaxable. Specific exemptions exceed net income.

465, 510

91

26, 965

30, 052

222, 564

3,371

156,370,669

10,662,122

111, 507

125, 468

2,190, 511

959, 276

15, 646

1

255, 987
3,165, 433

Classes grouped to conceal net income and identity of taxpayers.

CO
CO

TABLE 13.—Personal returns—Distribution by income classes—Continued

CD

NEVADA
Exemption from normal tax

Number
of returns

Income class

U n d e r $1,000!
U n d e r $1,000
$1,000 to $2,000!
$1,000 t o $2,000
5'°.000 to $3,COO1
$2,C00 t o $3,000
$3,000 to $4,000 !
$3,000 to $4,000
$4,000 to $5,000 1
$4.000 to $5,000
$5,000 t o $6,000!
$5,000 to $6,000
$0,(00 t o $7,000
_ _
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 t o $11,000
$11,000 to $12,000-.
$12,000 t o $13,000
$13,000 t o $14,000
$14,000 ,o $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 t o $30,000
$30,000 to $40.000
$40,000 to $50,000
$50,000 t o $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 $] 50,000
$150,000 to $200,000..




Net income

679
14
1,194
2 899
1, 971
1,069
262
771
37
458
6
149
98
44
15
13
9
6
6
4
1
7
5
1
4

$375, 859
11,675
1, 8.S0, 739
4 295,240
4, 714, 088
2,611,232
860, 492
2,651,074
158,906
2,034,312
33,913
809,212
631, 075
326 % 5
127, 823
124, 184
91,813
67, 303
76, 621
53,470
(2)
120, 341
110, 467
(2)
130, 094

.

_

1

_

(2)

Prior year
loss
deduction
from net
income for
net taxable
income

Personal
exemption

$1, 240, 473

$2, 492

23,003

3, 218, 533
2,923, 656
5,994, 474
1, 504, 330
952, 259
1,789,911
127 241
1,195,141
13,780
315, 423
196, 759
84,360
26, 800
29, 200
12, 000
8,600
17,180
12,200
(2)
12,400
7,800
(2)
8,200
(2)

Dividends

$19, 500
2, 356
34, 206
9, 768
22, 984
19, 370
22, 803
35, 741
58, 262
29, 897
24, 308
38,378
86, 934
93, 332
28,304
18, 710
1,980
21,210
38, 273
19,960
(2)
26,054
15, 439
(2)
71, 761
(2)

Interest on
Capital
Governnet gain
ment
from sale
obligations
of assets
not wholly
held for
exempt
more than
from tax
two years

Normal
tax

Surtax

Tax on
capital net
gain (12H
per cent)

Total tax

$3,914
$374

$374
18
54 622

384

490
10, 322
95
1,568
602

(2)
(2)
(2)

14

43, 412

43, 412

32 767

32, 767

32 319

170

54 622

39

18 347
15 065
7, 385
3,746
4,206
4,563
2,090
1,487
1,383
(2)
5,431
6,197
(2)
2,192
(2)

(2)

$440
632
376
463
391
382
616
485
2,008
3,029

M

H

O
in

310

18, 347
15, 505
8,017
4,122
4,669
4,954
2,472
2,103
1,868

0)

(2)
5,705

7,439
9,226
(2)
7,897

(2)

(2)

o
o

$200,000 to $250 000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500 000
$500,000 to $750,000
$750,000 to $1,000,000
$1,000,000 to $1 500 000
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000
$3,000,000 to $4 000 000
$4,000,000 to $5,000,000
$5,000,000 a n d over
Classes g r o u p e d 2
Totnl

i

[

i

:
1

5, 800

100, 562
9,723

22,397,460

25, 495

145, 286

1, 069

4'7?

19, 696, 520

884,816

19, 274

236, 008

8. 619

8,197
22, 724

258, 732

NEW H A M P S H I R E
H
i

U n d e r $1 000 1
F n d ^ r $1 000
* 1,000 to $2 000 i
$1,000 to $2 000
$2 000 to $3 000 l
$2,000 to $3 000
$3 000 to $4 000 l
$3 000 to $4 000
$4,000 to $5,0001
$4 000 to $5 000
$5,000 to $6 000 i
fti OOO tn $6 000
$6 000 to $7 000
$7 000 to $8 000
$8 0C0 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




2 692
97
5, 552
7, 746
2,011
954
2, 056
236
1 483
69
496
367
227
158
122
97
81
73
50
49
147
61
27
44
23
9
8
8
1

$1, 724 019
51 214
8. 508. 725
11 148 398
16 211 310
5, 008. 136
3 257 562
7,110,475
1,055 611
6 706 487
377, 564
2 726 808
2 353 171
1 682,957
1, 34U, OhU
1 16! 534
947 5sf>
909, 833
672, 278
708, 928
2 552 649
1,344 582

: 2, 924
f
2,111
1, 242
2,480
3 911
13,188

1,501,511
1, 040, 718
481,024
518, 408
599, 034

Nontaxable. Specific exemptions exceed net income.

$3, 890, 999
2 865
13.789-993
7, 781, 900
20 294 999
3, 032, 569
2, 936, 437
4, 672, 170
582, 425
3 874 996
140, 561
1,101, 972
781 924
506, 754
318, 220
262 200
196 600
163 987
151,607
104, 516
89,159
299 446
120, 076
54, 600
87,100
40, 000
19, 200
11, 000
16, 600

$286, 300
14 932
1,072, ytil
110, SI 2
i no3 9QQ
127, 759
1, 029, 783
300, 263
732,180
390, 261
335, 248
336. 618
526 275
362, 035
370,911
408,120
342 545
311 329
325,194
216,368
338,171
1 1?4 998
741,043
318, 500
740, 022
626,812
205, 243
519, 508
343, 420
2

$152
387
56

1.-1

< > > j

$1, 232
H
130, 649

963
111
1,193
434
473
2,074
1, 146

- > V -J ( ' (

73, 838

S " h' 9

85, 629

97, 721

97, 721

O

3 m
,
11 122
5, 2H
2, 7':'0
13 0'?t
16 306
2 308
l) 521
1, 784
1, 740
30 882
2, 298
1, 554
1,551
5, 089
721
725
177

U "M0
S7'"15
31, 1S7
." 011
'*

.

...

$1, 375
30, 735
6,200
76, 608

.)- >-q
2~ 399
22.370
Ih, *>0
2\ 791
46, 595
31,153
17, 667
9,144
12, 214

$1, 585
3, 182
3, 985
4, 288
* 959
6 71S
6, 768
6, 147
8, 279
43 273
37, 293
29, 518
89, 343
91, 288
46, 914
69, 083
78, 937

Classes grouped to conceal net income and identity of taxpayers.

$86
3,842
775
11,122

52, 432
46, 085
40 397
38, 472
37, 299
31, 897
33 777
34,167
28, 517
27,169
118, 939
74, 990
55, 312
136, 024
122, 441
68, 423
79, 002
102, 273

"2

o

CO

TABLE 13.—Personal returns—Distribution by income classes—Continued

CO
CD

NEW HAMPSHIRE—Continued

|

Number
of returns

Income class

$80,000 to $90,000
$90,000 to $100,000_
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000.
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000
$5,000,000 and over..
Total

loss
deduction
from net
income for
net taxable
income

Net income

2
4
9
3

Exemption from normal tax

Personal
exemption

$176,313 --379, 897
1, 045, 559
524, 058

$3,000
5,000
20,200
7,400

Interest on
Capital
Governnet gain
ment
from sale
obligations
of assets
not wholly
held for
exempt
more than
from tax
two years

Dividends

$87, 163
262, 472
477, 737
104,901

$1, 013
61

Normal

$6 572
4.459
39, 549
31, 609

$49, 285
35, 222
10, 644

Tax on
capital net
gain (12H
per cent)

Surtax

$34,
61,
256,
170,

384
916
075
490

Total tax

$40,956
72, 536
300,027
203, 429

$6, 161
4, 403
1, 330

S
Ul

i

i

j

.

.
;

.
„
31,787 |

85,577,058

$25, 'VJO

:

HI

!
G5, 363 475

NEW

14, 5S3, 7S3

109 fiiP)

210, 069

1, 051, 487

1, 054, 425

27,719

2,133, 631

JERSEY
I

Under $1.000 1 . . .
Unrier $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 i




14,133
1,49,1
33, 982
59, 761
63 991
27, 9P2
10,034

$8, 378, 389
883, 028
53, 426,103
85, 531, 768
154, 995, 418
70 64-3 r;92
33, 309, 412

$46, 727

37, 032

$22,169, 716
105, 017
84, 901, 726
59,351 499
191,439, 851
43, 756 735
34, 691, 387

$4, 214, 837
110,146
2, 233, 421
579, 655
3, 824, 259
755, 878
3,195, 846

$4 3,438
2,114
8, 705
3, 440
2,600
4 573
1,535

$31,192
1 021, 362
1 051,973

!

|

$31 192

1

1 091 Sfi2
'" '
1.051 073

$3,000 to $4,000
$4,000 to $5,000 1
$4,000 to $5,000
$5,000 to $6,000 i
$5,000 to $6,000
$6,000 to $7,000
$7,C00 to $8,000
$8,000 to $9,000
$9,CC0to $10,000...
$10,000 to $11,000
$11,000 to $12,000
$12,000to $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
$206,000 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...
$],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

2I
1

113, 766, 957
6, 775, 240
113,898,159
2, 341, 689
44,601,365
31,382,483
25, 265, 592
21, 090. 780
16, 367, 663
14, 414, 077
12, 369, 135
10, 442, 229
9, 848, 031
8, 456, 954
32, 969,105
22, 098, 665
17. 345, 392
22, 963,180
18,393,478
11,801,060
7,487, 297
6, 735,117
5,188,148
3, 677,459
12,409,183
4, 345. 341
2, 557, 697
3, 299, 851
3, 038, 277
905. 819
1, 348, 658
(2)

21, 575
7,146
27, 407
4,107
21, 867
IS, 324
22,185
40, 513
17, 554
44, 217
5,163
30, 802
40; 121
107.008
72, 892
100, 756
91, 601
74, 742
6,114
23, 652
10, 815
22, 654
85, 305

1, 919, 009
2, 501, 087
2, 662, 373
1, 704, 641
2, 917, 953
3, 459, 488
3,167, 977
3, 368, 308
2, 216, 612
2, 606, 288
2, 313, 480
1, 972, 638
1, 854, 869
1, 678, 667
7, 678, 470
5, 683, 712
4, 922, 684
7, 482, 823
6,368,111
5,153, 964
2, 891, 860
2, 856, 126
2, 029, 495
1, 966, 703
5, 481, 085
3.347.718
1, 895, 334
1, 545, 298
1, 676, 317
408, 806
1,410, 196

2

9,400

19, 420, 484

1

83,161, 455
5, 399, 077
70, 922, 305
955, 725
19, 858, 882
11, 324, 049
8, 019. 444
5, 781, 340
3, 894, 380
3,127, 099
2, 305, 831
1, 846,183
1, 625, 780
1, 295, 200
4, 094, 773
2,126, 065
1, 344,136
1, 406, 978
765, 738
417, 758
214,082
182, 483
118, 099
74,400
186, 600
32. 400
1GJ 400
21, 800
18, 400
4.800
3,000

I)

301,834 1, 032, 262, 375

Total.




32, 648
1,530
25, 366
432
8,198
4,852
3.386
2, 487
1,726
1,374
1, 077
837
730
584
1,907
983
63§
670
366
216
116
90
61
39 |
103 |
25 !
11 i
12 I
9!
2|

980, 279

Nontaxable. Specific exemptions exceed net income.

666, 970, 023

5,199, 8
117, 256, 024
2

8, 705
3, 878
14, 035
2, 761
49, 916
63, 956
67, 791
59, 036
55, 525
48, 745
38, 692
24, 663
30, 927
22, 640
136, 060
100, 792
79,133
102, 398
53, 973
46, 229
56, 855
9,766
77, 332
27,151
34, 153
5, 759
8,521
15, 049
45, 032
1,826

1,167, 935 !

$275, 315
451, 369
536, 029
428, 004
495,176
341, 226
171, 561
1, 082, 702
559, 377
91, 382
189, 864
65, 053
25, 781

1,167, £35

1,616, 169 !.

1, 616, 109

891, 810
714, 781
676, 998
610,642
565, 005
514, 334
467, 232
412,057
409, 538
353, 217
1, 435. 481
981, 933
792, 658
994, 551
666, 618
466, 226
304, 512
260, 434
204,105
116, 061
449, 345
93, 265
42, 207
121, 708
99, 390
36, 995

I22)
)

48 14, 019, 699

$34, 650
50, 530
62, 793
62, 057
74, 896
77, 440
79,353
91, 558
92, 385
553, 932
616, 962
720, 996
1,357,005 i
1, 343, 019
1, 220,108
936, 533
961, 579
888, 926
715, 563
2,951,414
1, 228, 622
872, 919
1, 235, 554
1, 253, 842
381, 939
616, 249
(2)

891, 810
749, 431
727, 528
673,435
627. 062
589; 230
544, 672
491,410
£01, 096
445, 602
1, 989, 413
1, 598, 895
1, 513, 654
2, 369, 543
$17, 987
59, 690 | 2, 069, 327
70,473 i 1,758,807
55,548 ! 1,296,593
67,194 I 1, 289, 207
1,135,683
42, 652
21,445
853, 069
3, 536, 898
136,139
1, 393, 636
71, 749
11,423 I
926, 549
23,733
1, 380, 995
8, 244
1, 361, 476
3,222
422, 156
616, 249
C2)
(2)
(2)

27. 291

1, 362, 752 18, 733, 438 17, 597, 025

2, 562, 806
21, 043, 630

1, 752, 462

4,342, 559

2, 341,961

40, 982, 616

Classes grouped to conceal net income and identity of taxpayers.

5

TABLE 13.—Personal returns—Distribution by income classes—Continued

CD
00

NEW MEXICO
Exemption from normal tax

Number
of returns

Income class

Under $1,000 1
Under $1,000..
$1,000 to $2,000 *
$1,000 to $2,000 .
$2,000 to $3,000 l
$2 000 to $3 000
$3,000 to $4,000 J
$3,000 to $4,000
$4,000 to $5,000 1.
$4,000 to $5,000..
$5,000 to $6,000 i
$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.




_

Net income

807
11
1,500
2,496 I
3,087 i
1,044
394
1,017
53
620
6
210
103
53
24
27
25
6
7
13
5
12
8
7
11
2
2
3

i

$385,334
6,058
2. 324. 995
3,691,369
7.396.619
2, 625, 973
1,304,731
3, 534, 940
230, 385
2,765,198
32, 424
1,145,302
663, 675
396, 793
202, 823
257, 622
261,333
69,170
86, 316
174, 756
73, 207
210,197
173, 480
190, 396
383, 981
86, 459
107, 768
201, 510

Prior year
loss
deduction
from net
income for
net taxable
income

$125,326

4,652
30, 208
1,658
1,012

32, 894

Personal
exemption

$1, 642,152
462
4,127, 745
2, 537, 755
9, 701, 561
1, 695, 071
1, 445, 501
2, 380, 837
203. 509
1, 582,754
14,800
460,020
203, 920
111,762
39, 523
49,000
42,400
12,900
11, 200
22, 600
8,200
16,400
13, 000
8,450
21, 700
2,000
2,000
3,000

Dividends

$57, 063

Interest on
Capital
Governnet gain
ment
from sale
obligations
of assets
not wholly
held for
exempt
more t h a n
from tax
two years

Normal
tax

Surtax

Tax on
capital net
gain (12H
per cent)

Total tax

$90
$236

36, 299
7,943
39, 396
41,866
66, 835
65, 626
59 969
84, 563
27, 207
108,154
84, 640
78,027
33,077
59, 795
30,369
21,217
51,346
56, 902
114, 758
59, 296
104, 642
124, 467
120, 447
34, 558
3,768
201, 744

139
17
357
792
349
1, 688
$12,166
1,001

43,567

43,723

735
290

35, 786

43,567

611
69
1, 395
1,594
18, 293

45, 985

35 786

59
388
941

$236

45 985

43,723

23, 383
16, 895
9,443
6,952
8,497
11,217
2,111
3, 014
5,196
2,279
9,215
3,164
3,415
17, 857
2,698
3,608
1,285

$461
775
584
965
1,224
423
630
1,603
820
3,588
4,649
7,448
23, 593
5,111
2,276
28, 428

$1, 521
125

23, 383
17, 356
10,218
7,536
9,462
12,441
2,534
3,644
6,799
3,099
12,803
7,813
10,863
41,450
9,330
5,884
29,838

H
M
o
w.

o
o

$200,000 to $250,000
$250,000 to $300.000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,00
$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.

11,553

28,982, 814

195, 750

26,360, 222

1, 773, 974

27,807

13,167

299,526

82, 578

383, 750

NEW YORK
U n d e r $1,000 i
U n d e r $1,000
$1,000 to $2,000 1
$1,000 to $2,000..
$2,000 to $3,000 i
$2,000 to $3,000..
$3,000 to $4,000 !
$3,000 to $4,000. .
$4,000 to $5,000 i
$4,000 to $5,000..
$5,000 to $6,000 i
$5,000 to $6,000..
$6,000 to $7,000-.
$7,000 to $8,000..
$8,000 to $9,000..
$9,000 to $10,000....
$10,000 to $11,000-.
$11,000 to $12,000-.
$12,000 to $13,000...
$13,000 to $14,000...
$14,000 to $15,000...
$15,000 to $20,000...
$20,000 to $25,000...
$25,000 to $30,000-..
$30,000 to $40,000...
$40,000 to $50,000...
$50,000 to $60,000-.
$60,000 to $70,000—
$70,000 to $80,000-.
$80,000 to $90,000. _ .
$90,000 to $100,000..
1

Nontaxable.




3,879
61, 055
1,067
28, 478
18, 459 |
13, 166 |
9,401
7,621 j
5, 683
4, 653
3, 764
3, 247
2,752
9,435
5,235
3, 438
3,661
2, 2S3
1,437
965
578
450
275

Specific exemptions exceed

$38, 253, 519
1, 293, 674
184, 259, 453
392, 316, 158
563,197, 620
229, 556, 237
108, 859, 903
316, 887, 246
16, 856,819
272, 810, 602
5, 839, 811
154, 900, 148
118,785,747
106, 644, 018
79, 430,138
72, 057, 522
59, 396, 019
53, 350, 009
46, 844, 670
43, 699,154
39, 813, 681
165, 759,157
116, 764, 213
93, 957, 090
125, 940, 705
101, 882, 719
78, 547, 322
63, 844, 930
43,191, 628
38,134, 771
26,049,072
net income.

$2, 241, 293
170,295"
471
456, 492
288,~275"
7 9 45
150! 329
8,132
565, 978
9,359
83, 904
106, 874
206, 339
211, 943
74, 233
106, 372
208,120
171, 279
171. 397
719, 603
543, 320
624, 907
982, 184
623, 818
539, 813
169, 575
187. 639
569, 038
318, 575

$90, 491, 992 $30, 899, 046
48, 121
225, 145
305, 009. 731
7, 003, G10
277, 812, 699
2, 331, 561
719,156, 282
13, 838, 262
136, 994, 336
4, 052, 532
115, 046, 748
9, 838, 133
214, 228, 275
6, 829, 922
13, 114, 893
6, 531, 929
158, 579,116
7, 920, 761
2,108, 594 !
5, 479, 146
64, 720, 890
9, 147, 407
41, 582, 507
13, 364, 014
29, 004, 710
11, 059, 209
20, 308, 101 i 10, 960, 145
16, 397, 149 ! 14, 125, 548
12,108, 767 ! 10, 028, 75i
9, 711, 803 i 9, 145, 652
7, 785, 737 I 9, 09S, 372
6, 668, 940 ! 9,117,340
5, 644, 352 ! 7, 797, 455
22,599,214 | 37, 595, 577
10, 546, 553 ! 30, 990, 362
6, 789, 897 I 27, 020, 965
7, 229, 038 I 42, 245, 439
4, 384, 127 I 35, 757, 691
2, 716,167 ! 28, 869,170
1,811,378 ! 22, S61, 425
1, 062, 289 ' 17, 475, 311
•
878, 500 ! 14, 504, 761
505,114 1 10, 889,497

$639, 3S1
8. 530
$42, 057
23, 058
10, 492
4, 577, 442
56,103
13, 123
3, 560, 434
96, 329
25, 340
3, 866, 364
40, 750
48, 339
. 4, 268, 008
!
57, 818
206,871
3, 367,160
320, 194
2, 865, 099
239, 221
3, 248, 590
276. 158
J 2,557,105
273, 460
I 2, 54i; 423
187, 258
2, 237, 569
177, 899
2, 099, 483
157, 484
1, 894, 693
155, 352
1, 847, 344
209, 767
1, 729, 187
737, 888
7, 546, 755
623, 819
5, 417, 934
455, 065
4, 369, 988
820, 701 $1, 076, 016 5, 864, 850
543, 426 2,274,333 , 4, 623, 468
* ^., ^
,
572, 091 3.703,216 I 3,365,839
291, 374 2, 983, 913 I 2, 678, 136
294, 479 2, 113, 223 ! 1, 844, 909
308, 054 3, 149, 886 | 1, 592, 543
229, 820 2,386,026 i 1,107,739

$42, 057
4, 577, 442

H

3, 560, 434
3, 868, 364
4, 268, 008

$89, 090
849, 423
238, 008
269, 786
285, 732
331, 445
357, 195
406, 539
442, 030
3, 034, 9S6
3,322, 116
3, 866, 9S1
7, 449, 306
8, 379, 427
8, 059, 589
8, 342, 548
6, 524, 441
6,137, 431
4, 741, 520

$107,190
301, 525
480, 005
384, 820
274, 232
406, 354
300,138

3, 367, 160
2, 954, 189
4, 098, 013
2,795,113
2,811,209
2, 523, 301
2, 430, 928
2, 251, 888
2, 253, 883
2,171,217
10, 581, 742
8, 740, 050
8, 236, 967
13, 421, 346
13, 309, 420
11, 905, 483
11,405, 504
8, 643, 582
8,136, 328
6,149,397

M

3

O

o
fed

CD
CD

TABLE 13.—Personal returns—Distribution by income classes—Continued

O
O

NEW YORK—Continued
Exemption from normal tax
Number
of returns

Income class

$100,000 to $150,000...
$150,000 to $200,000.
$200,000 to $250,000 _.
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000.
$500,000 to $750,000
$750,000 to $1,000,000..
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000.
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000
$5,000,000 a n d over
Classes grouped 2

Total

_

Net income

795
279
124
88
78
44
59
16
14
7
6
2

$95, 543, 775
48,126, 634
27, 400, 378
23, 910, 409
26, 817, 537
19, 483, 624
35, 897, 565
13, 743, 957
16, 334,172
11,926,516
14, 908,061
(2)

Prior year
loss
deduction
from net
income for
net taxible
income

$2,816, 442
1,058, 594
179, 270
44,664
306, 515
1,427, 783

Personal
exemption

$1,451,771
502, 521
209, 073
138, 800
125, 800
71,800
"73,800
16, 600
21,200
7,800
5,000
(2)

606

(J)
4,000

1,102, 748 4,110, 588, 980

16, 350,075 2,307,670,168

1

(2)
17, 362,

Dividends

$44, 686, 888
22, 744, 660
12,454, 784
10, 360, 412
17, 899, 440
9, 354, 953
20, 572, 986
7, 322, 953
6, 623, 242
5, 937, 036
4, 236,114
(2)
(2)
23, 523,

Interest on
Capital
Governnet gain
ment
from sale
obligations
of assets
not wholly
held for
exempt
more t h a n
from tax
two years
$675,781
272, 677
136, 782
119, 662
110, 793
147, 054
196, 765
47,050
640,869
2,075
(2)

Normal

(*)
57,114

(2)
729, 894

652, 727, 216

10, 511, 294

81, 861, 801

Tax on
capital net
gain (12^
per cent)

Total tax

88,921, 930

$22,101, 720
23, 320, 387
8, 210, 685
7,431, 625
8,671, 911
5, 969, 675
11,135, 853
3, 932, 981
6, 739,190
3, 924, 565
1,648, 242
(2)

$899,196
674, 930
533, 837
525,843
668, 578
626, 632
1, 255, 759
544, 669
269, 856
473, 915
1, 410, 824
(2)

$26,718,845
25, 658, 739
9, 691, 840
8, 746,600
9, 935,453
7,075,176
13,036, 070
4, 631, 797
7,594, 590
4, 623, 945
3, 060, 580
(2)

(2)
8, 594,183

$7,085, 577 $3, 717,929
1, 663, 422
5, 401, 417
947, 318
4, 252,103
789,132
4,188, 331
594, 964
5, 346, 069
478, 869
4, 985, 250
644, 458
9, 987, 579
154,147
4, 357, 351
585, 544
2,158, 833
225, 465
3, 791, 325
1,514
11,286,459
(2)

607

Surtax

(2)
91, 236

(2)
8, 685, 419

174, 808, 610

10, 229,

539

273,960,079

NORTH CAROLINA
U n d e r $1,000 i._
U n d e r $1,000._.
$1,000 to $2,000 1
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.




2,597
50
8, 237
10,183
19, 747
3,278
3, 669
2,924
675
2,020

$1, 860. 264
32, 362
12, 870, 654
14,146, 276
47, 079, 271
8, 243, 892
13, 356, 043
10,182, 761
2, 954, 091
9,047, 451

$666,158
5,529
423, 585
89,199
605, 619
156,127
237, 902
1,125, 624
364, 374

$4,953 I
185 !
895
250
1, 415
3, 600
2,680
13, 903
3,436

$1,119

$1,119

149, 325

149, 325

112, 914

"112,914

"108,903

108, 903

"Il9~52T

~119~52i

1
3
O

w

o
o
Kl

$5 000 to $fi 0^0 !
$5 COO to $6 000
$6 000 to 157'000
$7 000 to $8 000
$8 000 to $9 000
$9 000 to 1510 000
$10 000 to $11 000
$11 COO to $12 000
$12 000 to $13,000
$13 000 to $14 000
$14,000 to $15,000
$15 000 to $20 000
$20 000 to $25 000
$25,000 to $30,000
$30 COO to $40 000
$40,000 to $50,000
$50,000 to $60 000
$60, COO 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 $2,000,0T<0
$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

110
480
341
254

2U
153
120
86
81
280
142
80
78
47

23
10
13
10
.

8
12
2
2

37, 034
39, 829

74, 015

136

Nontaxable.

102, 958
93, 328
80, 090
72, 677
63, 778
64, 676
54, 412
48, 967
36, 245
39. 870
171, 743
123, 897
82,013
99,173
79, 781
43. C.26
23, 921
18,-124
31, 335
26, 645
28, 901
25, 525

.

14 •: •
;
') ! < >
.
7 1 10
"
1 ' >'""
4 , I'i*
.
I.ti51
$125,762
13, 957
59, 826
8,905 i
10,434
608 !
15,519
3 j
44,034
772
187,323
272 :
44,047
4,479 i
151,641
8,180 i
1,500
'
42,332
59 ;
305,659
i
j

(2)
(2)

$3 661
7, 209
8, 590
8, 756
10, 260
10, 624
11, 271
10, 737
12, 70S
80, 358
90, 412
90, 950
160,394
175.371
] 3 H 789
81, 465
131,862
126, 542
143, 988
354, 395
313.479
151, 0S3
112,635

m

38! 207

102, 958
96, 989
87, 299
81, 267
72, 534
74, 936
65. 036
60, 238
46, 9S2
52, 578
252, 101
214, 309
172, 983
267, 591
264, 253
1S3, 719
107, 320
155, 491
181, 922
176, 139
401, 251
339,192
156,374
150, 842

(2)

(2)

$8, 024

9, 101
1, 304
1,940
5,505
24, 045
5, 506
17, 955
r 188

C2)

5?
>
O

_

1

i

!

1
58,009

1

7.3-5
11,914
2.:?!.)
10 95'. *

|

1

"
3,000

1, 515, 622

Total

316 813
373, 016
714 147
653, 507
584. 881
511,717
614, 702
466, 362
429,131
435, 676
325, 839
1,634,917
1. 085, 567
' 881,189
1, 032, 893
898, 517
640. 279
296, 752
678, 389
278.403
377, fi.54
972. 109
1,185, 4S3
539, 002
510, 134

?8° 353
2,812,^8.3
1 8S0 777
1, 201, 914
858, 783
667, 639
522.100
359, 967
28ft. 000
205, 200
194. 300
6-*9. 500
339, 700
180, 500
181, GOO
111,300
53, 400
17, 000
25, 977
20, 600
17, 800
26. 400
9, 900
1,000
2, 400

(2)

2
1

Classes grouped 2




16 054
3, 581
2 257
2, 523
11.811
3, 546
39. M l
2. G98
10,417

580 707
5, 742, 595
4 700 586
3, 586, 789
2,899, 002
2, 403, 088
2 215, 750
1, 756, 640
1, 497, 930
1,159, 599
1, 169, 764
4,858, 088
3,173, 951
2,180, 487
2, 702, 668
2,115, 422
1, 267, 882
634, 876
972,332
854, 995
754, 401
1, 453, 633
917,171
460, 213
567, 003

1, 054
724

171, 929, 259

525, 889

Specific exemptions exceed net income-

147, 338, 862

1, 500, 433
22, 458, 304

!

59.988

4,344

640, 696

7,499

652, 539

184, 646 i 1,048, 065

1,907,811

2, 876, 235

124, 565

4, 908, 611

-.

* Classes grouped to conceal net income and identity of taxpayer.

o

to

TABLE 13.—Personal returns—Distribution by income classes—Continued

o

NORTH DAKOTA
Exemption from ijprmal tax

Number
of returns

Income class

Under $1,000 1
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 i
$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




_
_
_

_..

1, 091
22
2,548
4,513
4,988
1, 340
845
1,233
66
805
2
234
135
101
55
29
31
18
13
23
6
29
8
8
4
2

Net income

$886, 694
13,756
4,123, 344
6, 494, 888
12, 006, 414
3, 356, 243
2, 802, 974
4, 260, 757
278, 857
3, 613, 065
11, 410
1, 293,163
862, 651
754, 430
465, 777
275, 903
321, 870
204, 988
161, 482
308, 524
86, 847
499, 841
173, 912
215,595
136, 207

Prior year
loss
deduction
from net
income for
net taxable
income

Personal
exemption

$3,313,294

$4, 760

7,514,733
4,531,698
16,123,552
2,031,564
3, 245, 092
2, 988, 734
225, 412
2,169, 475
6,100
589, 931
321, 531
253,168
125, 700
65, 400
73, 937
45,400
27,800
55, 233
15,600
70, 600
24, 200
18, 200
10,400

Dividends

$34, 407
1,710
76, 886
15, 406
111, 105
35, 622
110, 140
62. 542
138, 083
133, 252
8,198
78, 271
88, 424
71,912
28, 852
66, 452
56, 378
29,157
112, 502
43, 464
134, 304
9,461
60, 795
62, 262

Interest on Capital
Governnet gain
ment
from sale
obligations of assets
not wholly held for
exempt
more than
from tax two years

$19

Normal

tax

Surtax

Tax on
capital net
gain (12V2

Total tax

per cent)

$472

$472

"78," 448

"78," 448"
51, 494

51, 494

48, 561

48, 561

1,081

"53,187

"53," 187

1,424
1,199
796
1,810
2,308
1,107
511
11,381
131
293
647

25, 367
19, 320
20, 007
13, 248
9,559
9,887
6,181
4,553
7,986
1,854
18, 936
9,941
9,708
4,444

828

$547
1,471
1,358
1, 031
1,413
1,221
1,157
2, 794
954

8,332
4,678
8,719
8,089

25, 367
19, 867
21, 478
14, 606
10, 590
11, 300
7,402
5,710
10, 780
2,808
27, 268
14, 619
18, 427
12, 533

in
O
3
a
o

g

$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 *.__

157,497

Total

18, 750

43, 767, 089

4,000 I
4, 760 j

43, 850,

125,710

754

$3,968 I

1, 779,183

$2, 404. 417
60, 605
4, 390, 448
637, 403
6, 824, 608
1, 719, 534
6, 571, 135
2, 366, 0C4
5, 242, 564
3, 598, 091
2, 844. 146
3,450.212
4, 921' 468
4,397 189
4, 534. 318
4, 130,089
3, 895, 401
3, 421, 308
3, 462, 366
3, 456, 872
2, 720, 713
12,419,263
10 115 701
8, 366, 974
12, 905, 764
8, 615, 381
6,071,251
5, 834, 994
3, 219,812

$16, 577
2,089
10, 525
7 290
10, 028
8,118
7,192
5,660
8, 937
33 974
38,915
43, 683
106 446
83 16 i
59,010
57, 603
91,158
48, 090
62, 603
45, 344
52, 978
15^ 752
91 83 9
67, 675
88, 714
131,321
65, 344
23, 917
52, 073

1,698

16,108

3,968 |

24,146

394,851

57, 872

7 836

$7, 836

i

1 48n 913
' '

1 486 913

18, 302
496

453, 219

OHIO

Uji-ler $1,000 l
U n d e r $1,000
$1,000 to $2.000 1
$1,000 to $2,000
$2,000 to $3,000 !
$2,000 to $3,000
$3,000 to $4,000 i
$3,000 to $4,000
$4,000 to $5,000 i
$4,000 to $5,000
$5,000 to $6,000 i
$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
1
2

_
_.

14,138
533
43, 882
88, 385
96,130
28, 694
12,129
28, 653
2, 087
19, 094
591
7,411
4, 817
3,512
2,381
1,864
1, 344
1,154
931
801
603
2,127
1,125
706
759
405
232
155
81

$9, 956, 780
298, 293
67, 454, 828
126, 094, 810
228, 560, 509
72, 539, 542
40, 400, 674
99, 280, 869
9,183, 639
85, 569, 209
3, 213, 530
41, 459, 646
31, 153, 554
26, 228, 398
20,187,141
17,681,023
14,105,465
13, 256, 915
11,614,287
10,808,011
8, 741, 506
36, 594, 251
25, 077, 012
19, 330, 053
26, 004, 346
18, 098, 489
12, 650, 800
10, C38,165
6, 022,129

$161,163
6,404
24, 215
33, 217
342. 659
5,333
53, 376
1, 909
15 967
29 734
50, 364
46, 373
6,357
35, 235
27,158
39, 926
33,567
158, 659
121, 325
79, 420
41, 586
10, 575
101, 958
30, 535

N o n t a x a b l e . Specific exemptions exceed pet income.
Classes grouped to conceal net income a n d i d e n t i t y of taxpayer




$21, 024, 093
50, 469
111, 334, 738
88,881,815
290, 670, 950
47, 776, 655
40, 957, 834
70, 747, 737
5, 943, 530
50, 861, 862
1,189,222
18, 865, 249
11, 143, 559
8 234 393
5, 360, 973
4,117,488
2, 900, 884
2, 507, 589
2, 004, 285
1,715,973
1, 306, 249
4, 498,135
2 325 0^7
1, 463, 337
1, 518, 434
815, 646
433, 200
294, 848
152, 000

i
i

946,824

1 1, 063,190
!

1, 063,190

1 243 839

i

888 867
654 6°7

i

R4fi 4 R S

!

$172, 351
345, 340
312, 108
543, 443
439,154

946 S°4
i

537 725
K97 272
433. 307
436, 994
381 077
364, 071
29K 179
1 393' 206
UOil 90S
693 538
871, 165
622. 627
437, 836
282,114
166, 472

O

1 243 839

$^3 987 i
52 037 ''
59 586
64 885
67,638 !
80, «69
88 953
99 805
96 953
600 7?2
706 069
796'666
1, 546, 433
1,519,657
1, 329, 776
1, 263, 882
872, 928

$10, 772
43.168
41, 726
70, 545
55,516

888 867
677 914
698 495
5Q7 311
592 157
500 945
517, 863
470 030
463 876
395 132
1 923 9 9 8
1 606 277
1 490 204
2, 428, 370
2,185, 452
1,809, 338
1, 616, 541
1,094,916

o
o

g

o
00

to

TABLE 13.—Personal returns—Distribution by income classes—Continued

o

OHIO—Continued
Exemption from normal tax

Income class

Number
of returns

Net income

$4, 857, 697
3, 902, 239
10, 603, 914
5, 273, 878
2,145, 843
2, 533, G43
3,102, 099
2, 322, 320
5, 372, 675
1, 600, 979
(2)

57
41
88
31
10
9
9
5
9
2
2

$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 .

Prior year
loss
deduction
from net
income for
net taxable
income

$55, 179
4,534
38, 262
131, 277

$107,400
77, 800
154, 039
50, 000
19, 400
14, 800
11,200
2, 800
5, 800
4,200
(')
(2)

(2)

1

Personal
exemption

Dividends

$2,604,172
2, 828, 490
6,194, 996
3, 596, 559
898, 294
2, 071, 879
1, 355, 824
1, 881, 397
4, 252, 600
671,376
(-)

Interest on
Government
obligations
not wholly
exempt
from tax

Capital
net gain
from sale
of assets
held for
more than
two years

$7, 784
17, 689
28, 349
9,910
2,165
22, 532
19, 205
2,152
25, 231

$571, 734
245, 683
1, 332, 852
1, 019, 602
397,170
386, 385
1,231,814
5, 000
1,087,150
3,622
(2)

(2)

Normal
tax

$727, 974
746, 365
2,369, 431
1, 355, 887
604, 499
797, 725
708, 837
1, 042, 501
1, 894, 760
740, 598
(2)

$130,727
92, 320
279, 877
101, 048
68, 898
18, 461
48, 991
47. 382
55,066
73,423
(2)

(2)

(2)

Tax on
capital net
gain (12J
per cent)

Surtax

$75, 787
33,011
177, 540
130, 526
51, 468
49,989
156,106
625
135, 716
453
(2)

(2)

(2)

(2)

Total tax

$934, 488
871, 696
2, 826, 848
1, 587, 461
724, 865
866,175
913,934
1,090, 508
2, 085, 542
814, 474
(2)

5,616,153

4,600

1, 663, 499

3.036

2, 522, 819

113, 297

1,459, 547

315, 353

1, 888,197

364, 988 1,138, 934, 714

1,686,267 i 799.548.203

170, 617, 297

1, 610,995

10, 616, 225

16, 243, 835

21, 718, 270

1, 348, 301

39, 310, 406

!

-

$1,000 to $2,000 i
$1,000 to $2,000..




O

w

O

(2)

OKLAHOMA

$2,000 to $3,000 i.
$2,000 to $3,000
$3,000 to $4,0001
$3,000 to $4,000

H
H

1

Total

Under $1,000 1 _ .
Under $1,000

w

.-

62 |
11,524
12,335 i
18,469 !
5,409
2,893
5,5^9

$2,934,117 !.
24,562 !.
17,930,521
18,385,227 |
44,285,67o
13,466,273 I
9,598,641
19,363,604 1 : : : : : : : : : : : : : :

$11,878, 517
31, 242, 808
12, 475, 534
56, 577, 410
8, 617,140
10, 378, 929
13,488, 332

$201,926 :
3,447 •
366, 630
35,155
285,911 '
86,127
335,499
172,146 |

$889

$78

!

235,489 i
190.833 i

251
95

i

229,392 !

$889
!

235, 489
j

....I

190,833
229,392

pa

526

$4,000 to $5,000 1
$4,000 to $5 000
$5 000 to $6 000 !
$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 a n d over

Classes grouped2... _
Total

2,951
93
1,427
985
1,054
605
485

306
256
163
143
100

431
188
110
97
40
29
17

5
10
5
13
1
5
2
1
2

2

2, 295, 652
13 202, 638
516, 455
7, 834, 097
6, 392, 792
7, 923, 253
5,138, 970
4 557 214
3,216,087
2, 937, 840
2, 032, 776
1, 932,137
1 445 697
7 445, 239
4,219,396
2, 972, 423
3, 328, 668
1,801, 983
1, 586. 439
1,102, 375
377, 881
859, 007
462, 161
1, 459, 412

$2, 901
2,213
2,481

5-2
12, 080
11,424
3 745
5, 563
5, 363
3,029
6,300

22, 675

2, 366, 064
8 185 328
2^8 119
3 f 03' 335
2, 533, 824
2, 289, 710
1, 302, 176
970 522
671, 865
556, 601
347, 573
313, 400
224 100
905, 568
394, 200
240, 395
222, 000
98, 600
64, 000
30, 517
12, 900
23, 900
10, 400
25, 500

149, 500
217, 737
359, 648
303, 986
385, 451
381,647
411, 687
392 096
341,179
324, 829
232, 386
254, 014
9
0 6 551
1, 041, 604
685, 135
382, 742
682, 951
433,130
432, 822
494, 674
87, 431
400, 338
55, 111
636, 356

7,800
4,800

906, 359
1, 249, 091

5,200

165,469
396, 688

2, 217, 700

2, 000

9

$4,976
16, 042
15, 065
16 554
15, 232
17,706
15. 530
17,734
15 647
123, 660
120, 421
117,805
196, 514
126, 389
129, 899
110. 616
34, 247
118, 861
27, 375
160, 302

2,651
34, 569

12,640
154, 779

102, 671

117,962
189, 348

889,881
743,124

10, 727

47, 812
227, 148

111,235
92, 891

159, 047
330, 766

5,929

18, 015

261, 035

284, 979

j(;

s.:. \4
2 V>1'
19. 11^
372
3." 7
33.", ^ "
i
4 5 , ' *''
•,
3 0 ,(.*7v>
9.418
1,514
71
823
4, 673

318

49, 317

12,109

lfiS, 132
155, 36C
279, 377
204, 061
201 695
147, 225
145, 741
116,589
109, 377
81 509
502, 403
346, 290
284, 860
372, 905
238, 996
242, 009
173,645
62, 355
170,913
69, 933
258, 809

163,132
150, 384
263, 335
188, 996
185 141
131,993
128, 035
101, 059
91, 643
65 862
378, 743
225, 869
167, 055
169, 816
75,190
65, 924
30, 927
10, 663
26, 766
10, 643
10, 545

2, 088, 281

'•>

140, 089
99,108

1,138, 881
552.120

194. 744

194, 744
7 t 44
V J VJ

$99, 433
290, 813
358, 980
256,812
139, 563
202, 286
255, 318
680. 187
811,455

5, 788

$6, 575
37, 417
46, 246
32, 102
17 445
25, 286
31, 915
87, 962

~~
_.

4,000

462, 240
72, 063

217, 555, 604

90,950

170, 373, 067

545. 450
12,175, 967

71, 273
214, 070

6, 887,406

4,704
3, 551, 648

140, 030

8,909

153, 643

2, 000, 999

861,689

6, 414, 336

1
Nontaxable. Specific exemptions exceed net income.
* Classes grouped to conceal net income and identity of taxpayers.




to

o

TABLE 13.—Personal

returns—Distribution

income

classes—Continued

to

o

OREGON
Exemption from normal tax

Income class

Under $1,000 1
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 i
$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....




Number
of returns

5,684
123
9, 703
14, 935
14,127
4,767
1,816
4,477
279
2.334
16
918
638
453
290
228
188
123
101
72
57
214
109
69
62
34
15
9
4
6
4
17
3

Net income

$3, 648, 286
72, 825
15, 301, 618
21, 742, 708
33, 692, 854
11,711,918
6,003, 768
15, 510, 082
1, 254, 293
10,405,731
82,821
5,039,716
4, 123, 150
3, 379, 040
2,460,972
2,163, 363
1, 970, 214
1, 406, 361
1, 263, 257
972, 281
827, 704
3, 702, 341
2, 430, 269
1, 887, 36S
2,154, 773
1, 537, 721
834, 454
571, 724
299,511
509, 975
375, 401
2,071, 598
528, 526

Prior year
loss
deduction
from net
income for
net taxable
income

$442
2, 660
1,66S
3,137
9,665
2,584
11,428
11,837

2,451

71, 257

Personal
exemption

$9,192,956
502
26,108, 263
15, 021, 634
42,920, 755
7, 282,013
6, 473, 508
10, 763, 250
951,621
6,105, 340
76, 068
2, 260, 766
1, 535, 081
1,063, 463
671,721
521 100
432, 937
295, 633
223, 400
177, 033
127, 900
474, 283
225, 900
139, 300
132, 300
60, 000
33, 400
12, 600
9,800
7,400
9,000
22, 000
5,400

Dividends

$29, 609
3. 0f>5
282, 785
53, 262
310, 806
101,030
450, 274
219,974
412,938
174, 023
40, 363
166, 450
328, 203
375, 050
253,778
303, 008
315,811
224,160
214,549
173, 725
124, 357
871, 797
734, 435
747, 552
890, 463
838, 335
306, 459
326, 353
101, 425
626, 981
198, 585
1,615,511
466,353

Capital
Interest on
net gain
Governfrom sale
ment
of assets
obligations
held for
not wTholly
more than
exempt
two years
from tax

Normal
tax

Tax on
capital net
gain (12J
per cent)

Surtax

Total tax

$2, 77 i

$2, 777

267, 648

267, 648

65

174,496

174,496

33

181,416

181,416

1,302

165 541

$48
150

8, 657
6, 390
14, 900
2,700
18, 699
3, 954
9,069
2,166
1,848
778 ; . . . .
15,442
40 042
25,343
6,770 i
10,789 j
$96,690
112
20, 332
81 I
33 117
11,138
2,917
4,248
25, 243
55,949
418 J

_

105 478
95, 901
92, 003
79,416
75, 670
72,183
52, 310
53,129
39, 041
37, 243
160, 922
100,490
70, 441
83, 755
41, 586
36, 357
16,102
13, 531
590
12, 469
29, 233
4,028

o

CO

165, 541

:
$3,036
6 603
7,166
7 930 '
9,233
8, 420
9,514
9,031
9,242
61, 882
68, 506
77, 526
131, 877
125, 069
94, 924
67, 681
48, 461
79,196
78, 649
524,375
177,858

a

$12, 087
14
5,7S6

6,994

105.478
98, 937
98, 606
86, 582
83, 600
81,416
60, 730
62, 643
48, 072
46, 485
222, 804
168 996
147, 967
215, 632
178, 742
131, 295
89, 569
61, 992
79, 786
91,118
560,602
181,886

j
o
o

2

$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 $6,000,000
$5,000,000 a n d over
Classes grouped 2 . _
Total

.... ..

..

475, 503

503, 610

2,000

2

1
1

2

2

()
(2)

()
(2)

()
(2)

2

(;

(2)

(2)

309 [
I
()
(2)

()
(2)

2

184

178,934
2

2

179,427
(2)
(2)

()
(2)

i
|

j

|

1,475

1,430
(-2)

|

_ _ _
1
—
i

814,106
.

61, 879

161,226,232

3. 800

587, 733

3,468

1, 397

17, 097

348, 274

133, 342,127

13, 372, 802

238, 420

188, 740

2, 081,162

2,133, 387

....
117,129

175

365, 546

25, 240 I

4, 239, 789

PENNSYLVANIA
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 1
$3,000 to $4,000
$4,000 to $5,000 i
$4,000 to $5,000
$5,000 to $6,000 i
$5,000 to $6,000..
$6,000 to $7,000
$7,000 to $8,000...
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000...
$15,000 to $20,000
$20,000 to $25,000-.
$25,000 to $30,000
$30,000 to $40.000
$40,000 to $50,000
1
2

._.

.

.

23,974 |
1,540 !
67,854
132,965 !
143,934 i
48,424 !
22,719 i
49,511
3,582 I
36,265 i
923 i
13,359 !
8,572 i
5,808 I
4,237 i
3,363 '
2,489 I
2,061 ;
1,704 I
1,424 !
1,179 I
4,003

2, 164 I
1,400 I
1,469 I
895 |

$15,937,638
842, 553
104, 316, 267
192, 504, 922
345, 605, 725
120, 524, 245
75, 575,043
172,175,140
15, 456, 524
161, 736, 271
4, 843, 908
73,036,155
55,196, 312
43, 399, 504
35, 857, 396
31,869.032
26,100, 081
23,662,114
21, 258, 629
19, 206,159
17, 083, 084
69, 040, 867
48, 245, 502
38, 313, 245
50, 595, 267
39,857, 292

$803,501 <
12,498 I
61,634
92,326

'" 182," 097"
2,203
144,144
17, 622
112, 303
56, 949
79, 624
75, 681
45, 286
101, 755
80, 718
81, 554
92, 243
66, 346
115,168
356, 944
219, 860
238, 666
480, 253
371, 271

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




$36, 570,152
192, 509
171,097, 306
132, 939, 263
447, 248, 017
71,318,694
82, 220, 793
117,005,094
13,106, 595
94, 846, 317
2, 497,124
31, 514,429
19, 773, 741
13,113, 943
9, 510, 034
7, 382, 896
5, 392, 797
4, 445, 746
3, 661, 598
3, 020, 408
2, 607, 049
8, 461, 756
4, 495, 446
2,859, 034
2, 975, 583
1,842,084

$8,391, 396
226, 851
4,319,713
1, 705, 959
6, 651, 473
3, 506, 833
7, 300, 363
5, 696, 206
4,049, 317
7,197,588
3,173, 592
6, 394, 946
7, 217, 007
6, 691, 518
6, 200, 074
5, 501, 971
5,008, 612
4, 905, 770
4, 694, 433
4, 541 542
3, 888, 235
17, 272, 673
14, 108, 694
12,711,770
17, 568,167
14, 255,832

$246,125
8,696
24, 357
12, 068
20,177
12, 724
53, 951
17,105
15,194
44, 393
17, 996
145, 777
152,160
140, 029
144,925
167, 876
100, 143
98 895
113,731
76, 597
94,105
396, 551
200, 963
210,314
242, 515
362, 770

\4
W

$19, 792

$19,792

2, 358, 543

2, 358, 543

1, 865, 683

1, 865, 683

1, 985, 866

I 985 866

^

2, 389, 262

2 389 262

^

1, 431, 515
1 270 133
1, 202. 818
1,133,332
1 159 562
1, 037, 854
994, 621
951 845
911 778
861, 549
4,035, 570
3,461,446
3,209,266
5, 201,950
5,074,979

b
g
2

o

(2
7

$734, 135
1,136, 207

1, 431, 515
1, 231, 120
1,116, 515
1, 028, 297
1,041, 514
910, 876
848, 956
790, 172
733 711
674, 540
2, 883, 274
2, 090, 273
1, 640,184
2,168, 996
1, 682,335

$39, 013
86, 303
105, 035
118,048
126, 978
145, 665
161, 673
178 067
187, 009
1,152, 296
1, 371,173
1, 569, 082
2, 988, 253
3, 243, 636

$47, 701
149,008

L

to

o

TABLE 13.—Personal returns—Distribution by income classes—Continued

O
00

PENNSYLVANIA—Continued
Exemption from normal tax

Number
of returns

Income class

$50,000 to $60,000
$60,000 to $70,000
_
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000....

.
_

$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
*750,0(K) to $1,500,000
$1,000,000 to $1,000,000^-.
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000
S3,000,000 to $4,000,000
$4,000,000 to $5,000,000
$5,000,000 and over
Classes grouped 2

564
355
235
176
130
262
91
52
18
32
12
15
4
3
1
1
1

Net income

Prior year
loss
deduction
from net
income for
net taxable
income

$30, 806, 417
22, 912, 909
17. 595, 834
14,814,827
12, 334. 341
31,652,386
15, 748, 279
11,677,649 ,
4,847,694 I
11, 101.080 j
5,589,987 !.
y, 445, 020 |
3,548,211 i.
3, 654, 829 I

123, 965
63, lJS2

$1,145,844
693, 404
473, 609
358, 700
249, 900
488,489
163, 842
87, 253
29,100
48,400
16, 200
22, 600
9, 000
4, 000
(2)

Dividends

$12, 343,371
9, 562,136 j
7, 800,119 !
6, 991,180 j
5, 112,772 !
16, 222,916
8,142, 557
5,827, 715
1, 925,819
6,337, 300
4,415. 724
6, 370,324
1, 542,821
2, 005,819
(2)

Normal
tax

$191, 255 $1,645,084 $1,213,808
89, 717 1,387,403 I 879, 329
118, 978
815,102 I 703, 098
51,109
901,853 I 525, 883
«7 330
S38 712
486, 039
113, 349 2, 4$2, 471 1,089, 391
152, 443 1, 465, 729
493, 251
58, 626 1, 622, 012
380, 083
38, 087 1,016,726
US, 955
101, 225 2,223,085
287, 989
112, 202
484,973 I 100, 562
31, 281 1, 939, 996
108, 296
59
1, 756, 851
28, 582
1,317,460
25, 964
(2)
(2)

•""(2)

Surtax

$3, 146, 542
2,811,065
2, 593, 078
2, 490, G56
2, 326, 850
7, 634, 827
4, 590, 477
3, 656, 730
1, 471, 624
3, 623, 592
2 217 322
3, hi, 790
795, 995
1,110,605
(2)

Tax on
capital net
gain (12J
per cent)

Total tax

$212, 807
175, 858
105, 706
114, 369
104, 837
310, 102
183, 880
205, 379
129,171
278, 326
60, 621
160, 621
219, 607
164, 083
(

$4, 573,157
3, 866, 252
3, 401, 882
3,130,908
2, 9i8, 32b
9, 034, 320
5, 267, 608
4,242,192
1, 749, 750
4,189,907
2,378, 505
3, 705, 586
1, 044,184
1,301, 252
(2)

506, 808

2, 209, 366

(

~7~57l,~592~|I.

Total.

$149,193
154, 880
161, 347
27, 251
11.926

Personal
exemption

Interest on Capital
Governnet gain
ment
from sale
obligations of assets
not wholly held for
more than
exempt
from tax two years

587, 770 2,005, 570,020

5, 400
4, 583,190 II, 293, 894,149

2,076

1,700,482

281, 932, 601 4,266,472 j 25,802,265 j 35,365,330

54, 996, 866

4,151, 493

674

4,054,466

3,211,363 i 93,573,559

RHODE ISLAND
Under $1,000 *
Under $1,000
$1,000 to $2,0001
$1,000 to $2,000
$2,000 to $3,0001
$2,000 to $3,000




j
|
I
|
|
;

2,176
217
7,485
11,950
11,073
4,330

$1, 544, 649
111,835
11, 252, 493
17,145, 673
26,439, 768
10,830,636 I

$2, 917, 246
19, 279
IS, 697, 538
11,941,346
33,006, 856
6, 731, 869

$716, 403
32, 978
900,114
182, 245
1, 330, 307
312,138

$5,142
667
263
438
5,229
1,150

$2,877

$2, 877

202, 549

202, 549

152,109

"152,109

H
H

O

g

$3,000 to $4,000J
$3,000 to $4,000
$4,000 to $5,0001__
$4,000 to $5,000...
$5,000 to $6,000!
$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 t o $250,000
$250,000 to $300,000.
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000
$5,000,000 a n d o v e r . .
Classes g r o u p e d 2

Total.

.,
-

|
!
j
!
!
;
_i

.
_

1,553
3,668
375
2,607
60
924
632
425
369
286
233
168
157
118
128
361
230
123
141
77
60

^:o
22
18
21
27
7
6
1
3

_

5,154,951
12, 750,827

1, 657,059
11,658,891
327,439
5, 070, 665
4,091, 774
3,173, 577
3,130,282
2, 714,848
2,441,017
1,928,695
1,959,084
1, 591, 526
1,847,927
6, 260,216
5,085,897
3, 376, 576
4, 924,393
3,421,316
3, 249,828
2, 527,814
1,650,437
1, 527, 577
1, 997,938
3, 258, 055
1, 268, 043
1, 311, 643
(2)
1,072,855
2, 331, 683

777,347
487, 220
938, 569
554,318
287,814
599, 606
825, 262
608, 670
715,118
659, 789
717, 248
663, 816
609, 378
394, 960
524, 582
2,207, 725
2,060,183
1,460, 550
1,980, 304
1,733, 028
1, 706, 684
1, 521, 576
792, 574
1,145, 671
1,143, 229
1, 750, 963
712, 531
843, 857
(2)
560, 964
1, 459, 861

498
1,319
1,143
1,637
553 ,
10,004 I
15,646 !
5, 880 !
14,315 I
5,628 '
5,244
10, 943
3,287
4,118
2,585
21,184
20,000
4,656
17, 537
13,132
3,978
4,689
23,349
948
7,556
23,984
1,621
1,910
(2)
1,147
26, 376

]

149, 710

149, 710

172, 835

172, 835

$22, 565
28, 521
51,115
125, 837
11, 482
37, 106
120, 688
71, 278
22, 286
52, 942
(2)
36, 816

99, 786
88, 256
77, 313
84,371
80, 453
71,810
62, 511
67, 229
61,124
70,117
229, 932
186, 313
116, 668
201, 487
110, 817
105, 825
68,191
63, 711
35, 616
53, 599
108, 968
40, 432
31,211
(2)
37, 290

$3, 756
6,631
9,233
10, 023
12,696
11, 683
15,134
14, 679
20,174
106, 423
141, 339
141, 788
300, 888
287, 976
346, 819
327, 584
263,903
274, 037
401, 636
844, 275
421,140
455, 308
(2)
430, 900

331, 341

40, 217

913, 051

16,028
1,435
4,638
15,085
8,909
2,786
6,617

99, 786
• 92,012
83, 944
93, C04
90, 476
84, 506
74, 194
82, 363
75, 803
GO, 291
336, 355
327, 652
258, 456
503, 786
402, 357
459, 033
411, 803
329, 049
314, 291
470, 320
962, 152
464, 358
493, 136

(2)
4,602

472, 792

$1,411
3,564

41,418 [

~994~68S

a
*
1
fe5

...

1, 321, 782
50, 076

171, 409, 669

1,081, 180
34, 97S, 762

950

54, 751

22, 016

575, 435

268, 706

966, 728

2,895, 343

6, 336, 511

6, S44

604, 295

119, 72C

», 351, 580

* Nontaxable. Specific exemptions exceed net income.
8
Classes grouped to conceal net income and identity of taxpayer.




to

o

TABLE 13.—Personal returns—Distribution by income classes—Continued
O

SOUTH CAROLINA
Exemption from normal tax
Number
of returns

Income class

Net income

Prior year
loss
deduction
from net
income for
net taxable
income

Personal
exemption

Dividends

Interest on
Government
obligations
not wholly
exempt
from tax

Capital
net gain
from sale
of assets
held for
more than
iwo years

Normal

Surtax

Tax on

capital net
gain (12^
per cent)

Total tax

U2

Under $1,000 1
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 $o,C00
$5,000 to $6,000 i
$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 0G0 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
$160,000 to $200.000




*

...

1,857
39
3,823
5,422
7,522
1,813
1,328
1 911
169
1.191
36
450
301
204
145
101
79
66
62
43
23
97
58
31
31
16
4
2
2
1
1
2

$981 624
24. 818
6,105, 063
7 922 884
18, 029,148
4, 498, 365
4, 416, 227
6 654 445
721, 0')l
5 907 9«2
197,136
2, 462, 417
1, 947, 765
1, 528, 001
1, 225, 558
959, 664
8?0, 638
761 310
773, 972
579, 832
332. 679
1, 665, 077
1, 279, 846
859, 956
1,087,115
702 840
218 468
126 187
152, 355

$28 310
2 085
8 689
4, 556
626
3,134

18, 898
4,846

$3 826 671
8, 790
10 921, 265
5 431 517
24, 599.183
2, 599, 555
4, 997, 386
4 582 636
661,928
97, 250
1,110, 484
754, 048
483, 040
363, 644
233. 800
190, 215
159, 605
149, 600
102, 300
56, 000
200,100
135,100
69, 500
75, 400
35, 200
8 S00
4 800
5,600

$154,141
1,637
126, 018
51 053
160. 067
82, 422
252, 361
196 105
181, 268
211,960
140, 529
216, :-09
350, 791
365, 301
260, 760
209, 373
122, 516
221, 650
253,812
191,141
92,182
507, 204
465, 442
318, 668
444,647
321, 273
85 162
97, 432
70, 438

$48

$816

$816

22

100 °51

100, 251

72, 742

72, 742

74 440

74,440

70, 088

70,088

86
170
389
12, 078
1,241 — 7, 595
2, 552
1,871
13, 852
8,636
8,731
431
512
9, S9S
810
1, 546
1, 994
398
2G9

--

46, OfiO
38, 448
31, 409
31,800
28, 756
28. 868
21, 641
24, 024
19, 516
11, 698
63, 243
47, 017
34, 682
42, 525
26, 604
9 475
1,842
5,764

$1, 421
3, 036
3, 592
3, 600
4,093
4, 662
5, 853
5,345
3, 724
27, 311
35, 267
37,124
67, 451
59, 202
24 290
16 674
25,129

(2)
(2)

46,060
39, 869
34,445
35, 392
32,356
32 961
26, 303
29 877
24, 861
15 422
90, 554
82 284
71, 806
109 976
85, 806
33 765
18 516
30,893
(2)

(2)

(2)

H

(2)

0)

(2)

H
O

o
3
o
o

$200 000 +o $250 000
$250,000 to $300 000
$300 000 to $400 000
$400 000 to $500 000
$500 000 to $750 000
$7^0 000 to $1 000 000
$1,000,000 to $1,500 000 ...
< 1 500 000 to $2,000,000
R
$2 000 000 to $3 000 000
$3,000*000 to $4,000l(K)0
$4,000,000 to $5,000,000
$5,000,000 and over
Clashes grouped 2
Total....

!
1
!

i

•

'
I _.

-

1

i

•

!

i

1

1
. . . . . . „ _

__

i

:

I
1

1
I
i
!

i
:

1 --

- -414. 001

-.-

2G, 830

72, 755, 770

9, 600
71,144

6,412, 977

1

250, 715

65, 212, 235

|
1

11, ('55

97,167

843, 364

73,129 I

424, 941

108. 822
1, 208, 305

SOUTH DAKOTA
j
2.194
3!
3 5^5
5 '; '5

Under $1 000 1
Under $1 000
$1 000 to $2 000 l
$T 000 to $2 000
$ 9 000 to $3 O''O l
$2 000 to $3 0'*P
$3 000 to $4 000 ]
$3 000 to $4 000
$4 000 to $5 000 !
$4 000 to $5 000
$5 000 to $6,000 l
$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
$'2 000 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
$4n nnn to $50 nnn
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
;
2

Nontaxable.

l' 451
SiO
1 439
fit
1 ()!.()

Vi
-8
47
24
23
18
17
10
27
11
11
8
3
1

I

$1,138. 977
17, 324
5 55"s ] > s
<*
7,512 361
11 ; V -i*3 6C>1 Oil
2 > 5 0 . 314
4 V',1

n(Jl

4 4s-'" 154

l' 24*> u 5
724 U',J

$442
2,161

4.V 573
24K "00
262, 7 ")9
2.50. L'M
145, 043
454, 326
237,815
290, 793
2VV,254
124, 936

5,311

Classes grouped to conceal net income and identify of taxpayers.

0
9

1

j

$69, 013
$613
170 872
18 528
194. 234
4 i 234
212,543
79 470
60. 199
110, 80S
28, 050
102. 007
196 048
129, 620
62,317
49 663
25, 473
62, 979
44, 208
45, 817
24, 584
123,699
57, 512
94, 768
97, 203
108, 421

$613

9* 332

94, 332

57, 352

57 352

57,117

57 117

67, 655

$226

67 655

88
23.251
j

5 159
772
1, 430

9", "(j2

16. 600
15 525
15 815
9, 368
8,910
8,602
9,412
6,206
15, 355
10,153
10, 458
11,787
1,327

348
762
3, 612
12
525
8, 934
8,552
1,437
110
24

(2)

(2)

23,251
26 551
18, 007
16 967
17 499
10.496
10, 484
10, 328
11,560
7,807
22, 383
16,419
21. S''4
28, 622
11, 111

$849
1,407
1,442
1 684
1, 128
1,574
1, 726
2,148
1,601
7,028
6,266
11,346
16, 835
9,784
(2)

2
()

(2)

Specific exemptions exceed net income.




$4,235,155
1.181
10 279 275
5, 251, 507
15. 070, 947
2 141 568
3.049,924
b 450 210
278, 682
2 730 176
50.181
622 028
473 730
232,656
142 900
110 900
58, 900
54, 900
39,834
37, 600
20, 200
64, 800
23,600
23, 600
16,800
4,000

(2)

(2)

(2)

(2)

CO

to

TABLE 13.—Perso7ial returns—Distribution by income classes—Continued

tO

SOUTH DAKOTA—Continued
Exemption from normal tax
Prior year
Income class

Number
of returns

loss
deduction
from net
income for
net taxable
income

Net income

Personal
exemption

Dividends

Capital
net gain
from sale
of assets
held for
more than
two years

Interest on
Government
obligations
not wholly
exempt
from tax

Normal
tax

Surtax

Tax on
capital net
gain (12}4
per cent)

Total tax

to
$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?

i

H

1

5;
H
O
to

1
i
i

i
i

!
21,465

«R129 722
4R. 949 551

$5, 600
$7,914

$69, 803

48,470,860

2,282,809

$20, 760
$36,022

20, 760

2, 365

$13, 370

$2,595

$18,330

467, 905

78,188

2,595

548, 68.8

TENNESSEE
|
Under $1,000 x
Under $1 000
$1 000 to $2,000 i
$1 000 to $'' 000
$2 000 to $3,000 1
$2,000 to $3,000




2,706
83
11, 439
12, 678
15,808
4,624

$1, 676, 729
49, 672
17, 565, 269
18,129, 042
37,827,635
11, 684, 595

$755
15 936

$4, 397, 210
3,167
31, 744, 624
12, 795, 256
48, 794, 761
7,186,196

$221,624
3, 386
166, 525
31,592
454,274
149,227

!
i
1
1
)
j

$1,451
' 550
1, 347
190
80
190

$1,887

$1, 887

213, 210

213, 210

174,824

174,824

$3,000 to $4,000 *
°i'3 000 to $4 000
$4 000 to $5 000 l
$4 000 to 155 000
$5,000 to $6 000 l
.
- $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 $500,009 _
$500,000 to $750,000
$750 000 to $1 000 00H
$1,000,000 to $1,500,000
$1 500 000 to $r> OOP 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 grouoed 2
Total

8,671.455
16 343' 053
1,155, 005
14, 006, 771
634, 020
7,158, 797
5, 830, 598
4, 574, 009
3, 453, 232
2, 957, 473
2, 689,135
2,433 616
1,841,398
1,901,327
1, 489, 993
6, 847, 591
4,781,729
3, 159, 793
5, 006, 000
2, 547, 352
1, 361, 269
1, 289, 405
742, 274
423, 330
379, 953
1, 054, 936

2.578
4 730
270
1,303
903
614
40*
254
212
148
141
102
397
215

no
143
57
25
20
10
5
4

9, 536, 599 1
11 645 68U
1, 13C,755
8.668,816
332, 637
3,135 190
2, 062, 349
1, 404, 955
951 100
707, 000
599, 260
484, 966
329.800
325, 200
228,100
904,898
490, 220
247, 500
307, 217
125, 333
52, 500
38, 600
22, 800
11, 200
7, 600
13, 931

2,-110
59, 269
18, 722
10. 749
19 610
12, 484
8,848
40.169
22, 986
25,157
1, 709
21, 389
59,136
38, 900
31,133
24, 920
31, 759
1,586

566, 079
311 701
219,110
428, 277
422, 670
564, 564
706, 206
725, 925
641 936
569, 240
445, 753
477, 522
344, 780
351, 679
393, 341
1,696,904
1.483,833
' 852, 072
1,770,876
869, 507
697, 611
487, 996
229, 841
17, 355
149,117
574,157

905
532
5, 358
3,107
2,247
12, 413
8, 095
12 039
9, 952
17, 077
9,297
8, 365
1,474
2,212
3,140
11,659
6,154
2.820
8, 685
330
212
2. 315
1, 001
356

176 277

$42, 908
121,198
8. 493
73. 000
120, 305
4, 250
91. 737
2. 044

176, 277

195 469

19.\ 469

1-46,141
131, 646
114, 241
92, 563
89, 888
91, 597
84, 957
71, 066
74, 694
56, 689
283, 373
196, 864
135, 570
220, 799
110, 441
49, 218
53, 020
28, 420
30, 442
12, 768
41. 091

$4, 242
8,920
10, 029
10,862
12, 724
14, 463
13, 572
18, 730
16,804
113,303
132,442
127,528
304, 436
194, 017
136, 963
159, 591
95. 231
77, 538
39, 505
301. 675

$2,-682
18,015
1, 062
9,125
15, 038
531
11,695
245

(2)

(2)

146, 141
135, 888
123, 161
102, 592
100, 730
104, 321
99, 420
84.633
93, 424
73. 493
396, 676
329, 306
263, 098
527,917
322, 473
187, 243
221. 736
138, 689
10*, 511
63, 968
343,011

3

1

(2)

(2)

(2)

(2)

(2)

(2)

|

(»)

1
i

:""
i

!

1, 077, 481

_
_
63, 555

190, 723, 937

447, 633

7,200
148, 692, 628

154,900
17, 179, 556

1,126

932, 292

134, 688

1, 396, 225

1,949
2, 879, 084

53, 854
1, 846.. 429

118, 706

174, 509

177,099

4, 902, 612

1

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




to

TABLE 13.—Personal returns—Distribution by income classes—Continued
TEXAS
Exemption from normal tax

Income class

U n d e r $1,000i_.
L T nder $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 to $4,000 i
$3,000 t o $4,000
_
$4,000 to $5,0001
$4,000 to $5,000
$5,000 t o $6,000 i
$5,1,00 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$S,C00 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




Number
of returns

11,370
128
25, 690
33, 845
44, 854
16,043
8,135
19, 690
958
12, 386
189
4,935
2,405
1,330
939
640
457
370
302
300
192
654
340
211
187
109
64
40
15
•

15

11
23
16

Net income

$7,228,513
94, 269
39, 776, 029
49, 688, 809
108, 097, 772
40, 223, 227
27, 011
68, 346,328
4,086,169
55,131, 771
1,020,206
26,954, 361
15, 545, 374
9, 955, 291
7,960, 502
6,077, 705
4, 778, 277
4,251,693
3, 781, 881
4,056, 940
2, 788, 872
11,256,306
7, 524,949
5, 785,833
6,471,317
4,831,521
3, 507, 261
2, 570, 091
1,106, 292
1, 260, 716
1, 047, 993
2, 864, 971
2, 729,693

Prior year
loss
deduction
from net
income for
net taxable
income

$2, 726
17,214
25, 704
14,825
35, 391
33, 370
52, 755
28, 747
20, 456
36, 055
38, 628
5,336
17, 732
89,002
27, 530
84,182
20, 313
59,632
182, 248
80, 693
32,732

Personal
exemption

$21,633,752
133
68,981,343
34, 288, 079
139, 254, 771
25, 046, 767
29, 718,016
42,984, 263
3,958,915
30,676, 778
527,047
10,421,932
4,565,411
2,273,942
1,487,822
957,404
630,600
559,850
399, 833
414,050
258,800
883, 300
448, 596
274,141
258,000
134,350
78, 000
53,000
23, 400
18, 600
12, 400
36,000
19, 600

Dividends

$551, 830
33, 347
681,845
214, 534
902, 625
495, 510
1, 667,651
1, 795, 246
807, 274
1,856, 700
688,956
1, 761,286
2, 000, 554
1,247,501
1, 246, 506
1, 263, 769
1,091,415
857, 381
759,249
94.8, 354
621, 608
2, 788,186
2,147,197
1,459, 234
2,173,412
1, 080,919
958,018
736,184
325,158
447,913
201,871
385, 331
1,51

Interest on
Capital
Governnet gain
ment
from sale
obligations
of assets
not whollyheld for
exempt
more than
two years
from tax
$183
115
369
28
5,268
12
8,403
634
24,999
2, 923
42, 800
36,380
47,478
59, 494
32, 828
12, 484
21, 656
2,412
9,333
8,716
74,067 '
28, 318
28,845
43,352
25, 965
7,804
2,995
1,887
961
1,521
3,600
16, 774

Tax on
Normal
tax

Surtax
per cent)

$2, 833

$2,833

"624," 972

" 624," 9721
589,170

951,183

941, 014

$189,046
83, 085
521,065
290, 265
72, 565
55,001
674, 579
386,442
614,662

589,J 70

951,183

941,014

603,188
409, 872
328, 277
285,842
233, 890
181, 606
176, 555
165,981
175, 650
123, 402
528, 012
344, 075
278, 738
285, 790
266,397
146, 613
107, 432
50,373
57, 598
24,127
162,817
46,149

$10, 737
19,397
23, 310
22, 207
22, 405
25,383
28,224
37, 700
30, 274
182, 723
208, 217
235,113
392, 752
395,893 I
292, 288
274, 570
153,191
218,635
98, 771
642,569
569,046

$13,032
10, 388
66, 293
35,484
9,070
9,182
84, 322
48,308
77, 648

603,188
420,609
342,674
309,152
256, 097
204,011
201,938
194, 205
213,350
153, 676
710, 735
552, 292
513,851
691, 574
672, 678
505,194
417,486
212, 634
285, 415
207, 220
853,694
692,845

3
a
o

5
8
3
2
2
2

$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

1,136,487 '
2,162,398 l953,879
967,946
1,216,238
1,651,710 • _
__

.
_

540, 407 1
1,993.020
305,312
192
797.051
i
9Hn UQt 1
810,000

308,163
254,062
245, 066
6 183
379, 272
3,353

6,400
11,200
3,000
6, 000
4,400
5,600

22,963
4,672
31,545
17 Q77
4") OOfi
66,516

67,552 |
240,126 '
38, i64
90, 8S2
33,219
101,250

156,881
10. 787
237. 902
44, 072
393, 262
184, 161

247,396
264,585
307,611
152, 931
471,517
351,927

i

j

1

I"" "!"
""
1

!

Total

186,865

545,901,576 i

905,271

421,315,495

36,961,501

552,796 , 7,528,494

L .

\

|
8,275,235

4,910,470

933,950 ; 14,119,655

1
UTAH
Under $1,000 J
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!
$4,000 to $5,000
$5,000 to $6,000 i
$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
$12,0C0 to $13,000
$13,000 to $14,000
$14,000 to $15,000.._
$15,000 to $20,000...
$20,000 to $25,000.
$25,000 to $30,000
$30,000 to $40,000...
$40,000 to $50,000...
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
1

..
_

_

1,563
40
5,285
6,262
7,637
1.631
'990
1,491
172
935
10
370
213
166
116
65
48
53
39
29
35
74
40
23
11
10
7
4
2
2

$1,177,584
21,008
8, 265, 822
8, 976, 368
18,137, 324
4. 081. 823
3, 299, 320
5,155, 004
751,031
4, 228, 924
48, 501
2, 044. 635
1, 376, 650
1, 233, 526
982, 821
613, 574
503, 157
608, 264
486, 370
388, 516
508, 294
1, 295, 209
904, 718
631, 316
376, 404
443, 106
380, 454
253, 805
155, 079
166, 337

Nontaxable. Specific exemptions exceed net income.




$4, 678

13, 705

$2, 514, 567
250
15, 127, 286
6,371,927
24, 755, 038
2, 525, 584
3, 748, 253
3, 676, 949
631, 375
2, 653, 704
15, 713
965, 674
559, 374
439, 612
265, 200
159, 700
113, 700
130, 300
99, 700
66, 800
93, 900
169, 900
84, 200
51, 800
31, 600
22, 600
15, 700
9,600
6,000
2,000

$34, 678
3,289
232,266
20, 990
258, 864
33, 578
138,179
80, 853
222, 429
77, 753
34, 787
146, 401
259, 108
262, 541
269, 962
164,181
81, 832
149, 972
131, 102
116, 000
142, 913
565, 318
431, 843
363, 058
169, 484
165, 005
195, 661
56, 435
44, 188
64, 681

$23

$699

$699 :

'•

104, 048
61 261

61, 261

194

55, 907

55, 907

231

59. 921

59, 921

38,5*8
25, 577
25, 549
99 378
15 818
18, 025
19, 944
16, 230
12 857
16,666
38, 368
28,211
18, 690
14,311
16, 613
14, 226
14, 126
3,227

38, 588
26, 580
27, 932
25 250
18, 040
20, 407
23, 627
19, 904
16,411
22,175
60, 625
54, 627
44, 960
36, 812
54, 489
56,188
47, 784
20, 321
15,113

3

104, 048

126

1, 483
1, 639
4 '>K>
11 350
459
17
2,171
1,244
290
5, 499
2, 606
1, 491
202
6
29, 001
2,125
523

$2, 115
34, 870
1 236
835
60, 890
71,935

8

$1, 003
2 383
2 879
2, 222
2,382
3, 683
3, 674
3 554
5, 509
22, 257
26, 416
26, 270
22, 332
33, 522
41, 807
33, 554
9,482
3,838

$169
4,354
155
104
7,612
11, 267

o

o
o

to
I—i

Or

TABLE 13.—Personal returns—Distribution by income

to

classes—Continued

UTAH—Continued
Exemption from normal tax

Number

Income class

$90,000 to $100,000
$10(3,000 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 onn oon
$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 -

of returns

- -

2

Net income

Prior year
loss
deduction
from net
income for
net taxable
income

Personal
exemption

$2,000

$_-i9, 619

Dividends

Interest on
Government
obligations
rfot wholly
exempt
from tax

Capital
net gain
from sale
of assets
held for

Normal
tax

Tax on
capital net
gain (12i
percent)

Surtax

Total tax

more than
two years

$144, 972

$26, 648

$138,500
""

$17, 012

$44,260

41, 273

955, 929

. . . .

"""

!
i

..

i

!
.

I

i
l

Total

27, 325

$67, 744, 653

$18, 383

65, 310,006

5, 062, 323

$64, 898

310,381

$641, 24S

273, 40S

VERMONT
Under $ l , 0 0 0 i . .
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 »




1, 045
74
2, 521
4,566
3,959
1,289
622
1,271
142

$552, 333
35,194
3,781,933
6,384, 675
9,470,183
3, 224, 835
2,078, 518
4,457,225
621,196

$1, 732, 905
2,381
6,346,331
4, 560,836
11,803,099
2,110,848
2,038,225
3,096,641
409.534

$222, 759
7,210
302, 203
55, 349
534,979
64, 202
313, 616
112,030
295,110

$11
305
1,188
220
272
24
53
310
363

$1, 009

$1,009

73, 430

73, 430
!

42,191
50, 568

42. 19?
50, 568

—

$4 000 to $5 000
$5,000 to $6*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

-

....
.
-

995
42
362
243
166
114
74
56
42
49
30
23
84
47
17
26
15
4
8
2
2
1
5
1
2
1
1

2, 619, 087
118, 659
845, 437
539, 430
375, 806
249,200
175, 586
123,022
88,100
92, 250
59, 872
39, 200
169, 530
81,100
30,800
47,100
31, 200
7,000
12,000
2,000
3,000

173,861
176,943
222, 837
370, 867
237,953
212,174
137,808
170, 531
108,998
245,860
183, 648
121,891
425,155
416,914
225, 307
538,056
256*986
104,718
353, 073
98, 388
101, 923

76
167
2,901
4,284
2,496
3,589
1,268
1,021
1,024
1,463
433
2,891
2,506
5,696
1,751
1,294
2, 041
25
238
598
1,917

3, 688

36. 268
31,878
29,144
25,040
20.656
16, 843
17, 210
16, 731
9,472
11, 398
54, 763
37, 457
13, 686
22, 555
28, 441
7,352
13, 403
3,603
5, 343

641, 603

4,400

459, 404

1,125

91, 858

1,582

141, 599

12, 278

36, 268
32, 986
31, 516
27, 852
23, 355
19, 594
20, 168
21, 347
13,036
15, 06S
78, 527
66, 961
32, 597
77,950
85, 988
30,147
79, 917
27, 936
34,149
()
*
155, 459

453, 874

1,700

225, 788

708

211. 832

977

83, 786

27. 351

112, 114

4,451,305
221,177
1,968,142
1, 566, 545
1,233, 675
966,974
700,462
584, 701
485, 677
611,422
406,434
333, 253
1, 449, 320
1,045,895
461, 765
904, 696
670, 346
213,493
503,829
150, 016
164, 604

$4, 230
7, 695
2, 305
11,087
4,962
16, 672
10, 576
2,421

!

$3, 391
1,771
628

$i, I6§
2,372
2,812
2,699
2,751
2,958
4,616
3,564
3,670
23, 764
29, 504
18,911
55, 123
57, 395
22, 573
66, 436
24, 333
28, 345

$424
°22
"78
461

8
,

j

i
5,000

858, 067
17, 901

51,653,367 |

59,948

Nontaxable. Specific exemptions exceed net income.
» Classes grouped to conceal net income and identity of taxpayers.




66, 345

66, 345

37, 821, 279

462, 438

5, 530

69, 187

27, 164

281.264

8,649

317, 077

7,938,979

47, 788

382. 355

664, 509

859, 53

49, 463

1, 573, 555

TABLE 13.—Personal returns—Distribution by income classes—Continued

to
00

VIRGINIA
Exemption from normal tax

Income class

Under $1,000 1
Under $1,000
$1,000
$1,000
$2,000
$2,000
$3,000
$3,000
$4,000
$4,000
$5,000

to $2,0001
to $2,000
to $3,000 i___
to $3,000
yo $4,000 K...
to $4,000
to $5,000 1
to $5,000
to $6,000!

$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..




Number
of returns

3,416
113
10, 788
15, 813
18, 219
5, 206
3,079
5,377
405
3,300
'l47
1,547
950
633
455
359
258
194
152
130
107
368
175
112
90
53
25
21

Net income

$2, 405, 063
48, 370
16, 827, 315
23,061,511
43, 734, 586
12, 974, 142
10,269,512
18, 602, 999
1, 802, 250
14, 799, 252
790, 892
8, 413, 765
6,142,107
4, 725, 604
3, 846, 542
3, 414, 209
2, 701, 284
2, 226, 823
1, 895, 388
1, 749, 461
1, 545, 176
6, 340, 546
3, 899, 440
3,051,611
3,111,506
2, 327, 847
1, 365, 345
1, 352,173
659, 449
250, 669
750,154
336, 384
674,069

Prior year
loss
deduction
from net
income for
net taxable
income

Personal
exemption

$5, 610, 804
163
28, 221, 226
15, 980, 382
56, 458, 516
8,212, 137
10, 838, 596
12, 896, 967
1,410,237
9, OSS, 964
395, 380
3, 894, 765
2, 326, 797
1, 500, 341
1, 069, 779
868, 900
553, 824
445, 799
347,142
308,400
255, 000
798, 842
388,561
256, 900
218, 900
118, 300
52, 400
41, 800
15.800
5,400
15,116
6,200
10,000

Dividends

$514, 684
3, 198
625, 851
201, 999
1,153, 748
283, 397
1, 508, 609
483, 682
714, 563
491, 508
752, 038
685, 253
1, 000, 842
946, 356
865, 733
740, 639
843, 559
596, 575
501, 004
536, 467
483,151
2, 278, 866
1, 366, 644
1, 251, 080
1, 284, 111
786, 765
701, 663
598, 737
264, 920
28, 674
461, 764
96, 240
450, 511

Interest on Capital
Governnet gain
ment
from sale
obligations of assets
not wholly held for
more than
exempt
from tax two years
$16, 873
130
5,127
652
7,003
3, 3S2
3,072
6, 670
685
7 723
13^ 670
26, 468
15,611
27, 988
9, 346
8,042
19, 198
4,295
6.494
4,388
20,240
33, 868
17, 679
10, 919
6, 603
13, 487
891
974
1,179
4,631

Normal
tax

Surtax

Tax on
capital net
gain (12H
per cent)

Total tax

$1,806

$1, 806

2S1, 130

"281,130

"178," 867 j

1,716
4,417

"207," 402

214, 244

$24, 712
105, 730
40, 371
51, 000
17, 497
50,680

"178," 867

'~207~462~i

H

~214~244

156,515
122,922
110,326
102, 520
99,192
79,883
70, 938
64, 476
58, 340
51, 514
220, 557
143, 761
105, 427
122, 430
95, 550
44, 339
48, 943
27, 382
12, 698
18, 485
17, 728
16, 353

$4,534
9, 301
11, 166
12, 503
14, 663
13, 435
14, 522
16, 283
16, 679
105, 067
108. 203
120, S35
186, 543
180, 722
143, 470
166, 553
98, 435
33, 468
156, 818
84, 021
219, 969

$1, 545
13, 363
5, 046
6,375
2,187
6,335
215
552

156, 515
127, 456
119, 627
113, 686
111, 095
94, 546
84, 373
78, 998
74, 623
68,193
325, 624
251, 964
226, 262
310,518
289, 635
192, 855
221,871
128, 004
52, 501
175,303
101, 964
236,874

O

Q
O

$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)

(2)

(2)

(2)

(2)

(2)

(2)

(2)

(2)

3

2

2

2

2

2

2

2

2

(2)

()

()

()

()

()

"

|

C)

j"

()

()

1

1
..

._

!
1,181, 898
71, 523

8,959

225, 814

443

132, 978

64, 477

411, 849

16, 623

492, 949

207, 277, 342

162, 621, 297

23, 728, 645

301, 308

429,101

2, 738, 205

2,129,039

52, 241

4, 919, 485

WASHINGTON
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 1..
$3,000 to $4,000-..
$4,000 to $5,000 1..
$4,000 to $5,000-..
$5,000 to $6,000 1..
$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-

9,433
131
16, 235
33, 451
26, 603
11, 732
2,949
10,115
132
6,708
88
2,166
997
591
361
254
197
160
124
110
87
241
137
56
73
43
9
12
7

$267, 265 $14, 410, 329
$6, 273, 450
18, 022
82,178
4,379
47, 328, 177
24, 867,195
69, 255
33, 729, 685
48,164, 908
81, 946, 694
63, 481, 604
13, 881
16, 534, 432
28, 687, 890
9, 651, 674
~ 10," 851 10, 603, 763
21,156, 314
34, 794, 246
433, 796
590, 252
9,815
16, 644, 281
30,092,941
2,636
242, 835
476, 833
198, 913
4, 583, 018
11,754,450
1, 832, 347
12, 696
6, 385, 461
1, 065, 362
39, 045
4,381,682
546, 361
17, 539
3, 061,109
414, 600
14, 031
2,453, 836
286, 905
2, 067, 802
255, 900
39, 582
1, 839, 024
4, 591
1, 548, 748
178, 896
1, 483, 546
154, 068
16, €27
1, 257, 535
121, 500
4, 125
4,133, 357
346, 100
18,661
3, 051, 713
200, 900
41, 7..,)
1, 513,109
76, 400
23, 849
2, 501, 582
93, 000
1.890, 867
66, 200
494, 600
9,800
773,148
19, 800
526, 731
10,200
1
Nontaxable. Specific exemptions exceed net income.
2
Classes grouped to conceal net income and identity of taxpayers.




$453, 948
17, 178
406, 201
124, 983
491, 183
259, 286
354, 703
783, 838
227, 866
1,011,267
301, 823
813, 737
1, 002, 612
783, 794
750, 770
559, 366
749, 371
588, 500
472, 803
522, 027
560, 833
1, 487, 874
1,162, 877
697, 709
1, 435. 039
1,011,816
287, 071
506, 757
292, 373

$7, 935
20
5,034
1,010
419
3,430
3,044
9, 555
3,739
14,831
1, 773
17, 687
29, 683
12, 690
17, 387
16, 745
20, 528
8, 144
6,088
1,202
3, 337
17, 125
14, 508
27, 847
53, 421
4,488
294
23, 652
11, 519

$2, 128

$2, 12S

572, 560

572, 560

"477,~099

"477,603

516, 732

$36, 748
1,000
812
5,038
54, 710

516, 732

496, 524

496, 524

o

259, 534
161,241
126, 794
96, 140
79, 863
61, 614
63, 582
52, 985
52, 014
39, 919
156, 910
110, 113
49, 201
68, 062
60, 517
18, 870
14, 425
19, 927

$4,102
8,223
8,854
8,773
9,959
11, 434
11, 688
14, 384
13,916
67, 385
85, 414
60, 389
148, 062
157, 796
55, 256
102, 545
65, 766

$2, 297
125
102
630

259, 534
165, 343
135,017
104, 994
88, 636
71, 573
75, 016
64, 673
66, 398
53, 835
224, 295
195, 527
109, ,590
219, 021
218, 438
74, 228
117, 600
92, 532

3
o
o

g

to
h- 1
CO

to

TABLE 13.—Personal returns—Distribution by income classes—Continued

10

o

WASHINGTON—Continued
Exemption from normal tax

Number
of returns

Income class

$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000...
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000.
$750,000 to $1,000,000
$1,000,000 to $1,500,000,
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000..
$\000,000 to $4,000,000
$4,000,000 to $5,000,000
$5,000,000 and over
Classes grouped 2

2
2
5
2
1
1

_

_.

1

Net income

Prior year
loss
deduction
from net
income for
net taxable
income

Personal
exemption

$4,600
1,600
8,200
3,000

$167,847
191, 790
537, 335
368,174

Dividends

$38, 735
145, 771
433,116
345, 343

Interest on
Capital
Governnet gain
ment
from sale
obligations
of assets
not wholly
held for
exempt
more than
from tax
two years

$352
12, 325
2,534

$113, 479
8,410

Normal
tax

$563
3,333
6,809
1,648

Tax on
capital net
gain (12^
per cent)

Surtax

$2,
39,
130,
126,

332
247
221
325

Total tax

$14,185
1,051

$17, 080
43, 633
137,030
127, 971
H

o
(Y)

(2)

(2)

(2)

(2)

(2)

(Y)

(2)

(Y)
j
1

I

o
o
4,400

976, 725

Total

123, 216

300, 523,342

$809, 470

707, 477

5,924

420

20, 384

401, 033

53

421, 470

253, 331, 485

19, 788,045

358, 270

220, 617

3, 589, 491

1, 533, 704

25, 282

5,148 ^77

WEST VIRGINIA
Under $1,000 !
Under $1,000 _
$1,000 to $2,000!
$1,000 to $2,000
$2,000 to $3,000 L _
$2,000 to $3,000
$3,000 to $4,0001.
$3,000 to $4,000
$4,000 to $5,000 i__




-__
.

5,281
98
10,194
14, 467
16, 748
5,815
3,451
4,653
601

$3,410,696
55,006
15, 652,082
21,314,073
40,213,195
14, 293, 771
11, 551, 849
16,158, 778
2, 651, 270

$30, 574
6,787

1,805
5,627

$8, 758,049
5,427
28, 585, 240
14,656,793
53,815,108
8,558,359
12, 821, 816
11, 008,180
2,139, 590

$836, 734
15, 540
500, 991
146, 879
1,130,143
240,377
1,364, 286
383,159
1, 034, 298

$17, 477
131
1,206
790
6,545
7,644
5,165
3,531
2,947

$1,424
267, 907

j
I

$1, 424
267, 907

222, 224

222, 224

189, 593

189, 593

K

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

3,391
132
1,195
744
502
387
179
219
153
136
120
97
339
166
96
92
47
33
16
17
8
5
12
2
3
2

15, 247,968
724, 510
G, 570, 623
4, 816,148
3, 766, 858
3, 286, 294
2, 644, 999
2, 298,075
1, 758, 919
1, 710,069
1, 613, 846
1, 402, 363
5, 830, 306
3, 683, 254
2, 610,091
3,155, 485
2, 070,130
1, 783,348
1, 028, 575
1, 275, 803
6S0, 585
476,195
1, 433, 805
336, 559
676, 294
595, 537

392
4,908
8, 093
16, 407
5, 399
6, 643
5,879
6,655

11, 403
36, 375
16, 985

34, 667

9,095, 654
354, 563
3,068, 998
1, 780, 442
1, 217, 600
910,115
682, 600
514, 200
341, 493
308, 800
271,000
218, 900
744, 500
375, 467
211,745
189, 200
79, 450
60, 600
31, 600
27, 400
16, 300
12, 800
20,800
3,800
4,200
4,600

632, 803
49?, 684
608, 298
852, 503
761, 630
773, 207
579,024
606, 633
550, 387
518, 443
465, 967
538, 403
2,443, 161
1, 547, 383
1, 072, 287
1, 374, 065
1,051, 792
1,188, 233
508, 734
1, 174, 880
543, 607
302, 519
1, 034, 295
126, 402
370, 813
278, 248

4, 186 f
.
7, 5,21 !
5,651
21, 533
15, 352
20, 694
14, 346
35, 804
3, 803
2, 964
1,969
17, 139
27, 923
30, 885
13, 241
44, 544
$115,913
84, 420
39, 202
24, 409
147, 807
59. 3 7
9, 674
48, 507
17, 639
10, 135
4, 159
51, 804
20, 542
173,410
14, 921
159, 925
198, 147
1,304
298, 433
95

220,424 [
_
115,043
94, 270
83, 502
84, 068
75, 206
65, 269
50, 900
52, 224
56, 919
38, 506
182, 484
123, 275
99, 618
110, 573
60, 974
36. 013
26, 973
26, 838
11,471
6, 583
23, 734
4,296
14, 460
1,149
J1

220, 424
$3, 458
7,386
9,504
9,625
10, 897
10, 656
12, 877
14, 757 |
15,125 j
94,876 S
107,331 i
107,275 j
188,324 I
171, 226 j
170, 706 !
118, 202 '
195,015
123, 632
80, 609
309,164
55, 465
156, 610
120, 111

115,043
97, 728
90, 888
93, 572
84, 831
76,166
61, 556
65,101
71, 676
53, 631
277, 360
230, 606
206, 893
306,142
237,099
225, 614
152, 592
227, 967
136, 370
93, 667
354, 574
79, 752
195, 839
158, 414

$7, 245
4,899
18, 895
7,417
6,064
1,267
6,475
21, 676
19, 991
24, 769
37,154

3
o

i

9
o
o
g
19, 501

196, 777, 359

198, 599

160, 895, 389

26, 048, 808

490, 157 : 1, 302, 610 2, 345, 970

2, 092, 831

155, 852

4, 594, 653

i Nontaxable. Specific exemptions exceed net income.
8
Classes grouped to conceal net income and identity of taxpayer.




t©
to

to
to
to

TABLE 13.—Personal returns—Distribution by income classes—Continued
WISCONSIN
Exemption from normal tax

Number
of returns

Income class

N e t income

Prior year
loss
deduction
from net
income for
net taxable
income

Personal
exemption

Capital
Interest on
net gain
Governfrom sale
ment
obligations of assets
not wholly held for
more than
exempt
from tax two years

Dividends

Normal
tax

Surtax

Tax on
capital ret | T o t a l t a x
gain (12* ' lotaitax
per cent)

I

Under $1,000 K
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 »...
$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...




17,435
135

_.

-_
.

45, 228
28, 247
10,159
3,888
9,725
413
6,091
86
2, 869
1,786
1,157
763
558
434
368
286
233
190
594
313
191
205
78
55
46
28

$11,069,132
69, 486
44, 308,186
63,950, 733
66, 651, 911
25, 090, 914
12,948, 298
33,804, 850
1, 783, 242
27,492, 627
466, 055
15, 706, 981
11,567,907
8, 591, 052
6,429, 576
5, 275, 569
4, 535, 531
4, 214,148
3, 561, 477
3,135,042
2, 744, 954
10, 215,881
6,969,418
5, 229, 201
7,100, 540
3, 481, 570
3, 009, 509
2, 974, 759
2,075, 261
2, 346, 329
758, 164
2,001,495
515,842

$4, 949

3,267

6,745
4,400
15, 142
8, 487
8,366
8,917
12, 040
10, 272
9, 571
24, 399
41, 946
25, 374
20, 282
16, 862

$33, 510, 568
1,393
82, 081, 810
45, 430,078
87, 922, 089
15, 015, 320
14,101, 518
23,104, 020
1, 241, 496
16, 459, 082
204, 200
6, 879, 452
4, 310, 085
2, 705, 211
1, 715, 541
1, 295, 359
978,670
829,163
653, 700
527, 500
415, 300
1,285, 586
660, 417
401, 541
422, 691
157, 772
102, 800
92, 048
60,054
49,467
13, 200
55, 200
5,400

I

$851, 750
15, 148
802,311
403, 198
1, 375, 382
564, 449
1, 265, 096
851,961
866, 964
1,109, 227
345, 445
1, 253, 084
1, 568, 856
1,195, 426
1, 038, 836
1, 072, 074
1,014,433
875, 828
971, 594
687, 802
708, 347
3,193, 963
2, 485, 608
2, 996, 917
3, 062, 777
1,998,813
1,459,138
1, 755, 660
1, 297, 415
1,473,666
426, 400
1,017,143
543, 620

$8,066
959
1,965
2,361
978
700
862
2,381
4,514
7,786
632
13, 069
18, 254
21,459
12, 28C
10, 250
9,135
4,555
16, 904
12, 541
5,889
44, 521
22, 035
17, 267
71, 444
8,561
5,671
11, 239
5,145
559
95
2,790

$2,168

"396,617"

396, 319

$134, 530
155, 400
187, 697
158, 842
279, 227
189, 891
398,827

&
H
g

390,017
"396;322
396,319

396, 322

308, 251
244, 604
221, 221
189, 511
160, 913
149, 435
150, 789
117, 924
117, 754
101, 247
377, 608
262, 419
169,822
239, 637
93, 057
94, 730
70, 531
41, 053
50,816
10, 701
43, 524
3,580

>

~731r"870

$2,168
~ 731," 870"

$9, 256
17, 889
19, 700
19, 479
21, 862
25,871
26, 999
28, 780
29,953
168, 432
196,136
217,478
429, 030
295, 359
302, 364
367, 423
314, 805
350, 080
93,908
400, 858
171, 643

$8, 409
8, 623
22, 275
23, 873
19, 857
37, 089
24,182
51,169

308, 251
253, 860
239, 110
209, 211
180, 392
171, 297
176,660
144, 923
146, 534
131, 200
546, 040
458, 555
387, 300
677, 076
397, 039
419, 369
461,827
375, 715
437, 985
128, 791
495, 551
175,223

m

3
o
o

$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000...
$1,000,000 to $1,500,000.
$1,500,000 to $2,000,000.
$2,000,000 to $3,000,000.
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5,000,000 a n d over
Cl
d
Classes grouped 2

i

Total

1, 594, 413
160, 519

401, 670, 058

323,625 j

6,800
221, 019

342, 694, 531

40,871, 956

ll9Ti,l66,349

8, 330

130, 282

149,638 |

288, 250

344,989 j 2,739,761

5,144,153

3, 637, 587

145,115 |

9.126, 855

WYOMING
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 1.
$3,000 to $4,000
$4,000 to $5,000 i
$4,000 to $5,000
$5,000 to $6,000 i
$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

s

|
|
!

;
|
|

!

!
I
;
i
i
I

I
;

j

:

!

;

2,490
28
3, 858
5. 782
4,536
1,810
578
1, 224
35
767
19
25]
150
89
72
48
41
27
24
13
8
42
19
12
14

$1,423,300
16, 575
5, 986, 152
8, 654, 654
10. 782, 358
4, 350, 746
1,921,410
242, 429
163, 502
3, 428, 446
103,103
1,366,083
968, 776
661, 713
610, 436
457, 733
427, 069
309, 678
300, 453
177,028
116, 662
725, 110
424, 748
328, 180
492, 494

$1, 668

$4, 658,146
1. 560
11, 500, 691
5, 858, 358
14, 157, 009
2, 457, 142
2, 160, 804
3, 042. 658
126, 239
2,081,582
49. 192
631, 836
364, 660
229, 100
164. 400
111,200
105, 100
60, 100
48, 600
27, 000
15, 600
101, 700
44, 100
31, 600
33, 400

$190, 591
578
32, 769
8,352

5', > '"->

!

32, 102
56, 725
34, 995
26. 869
72, 649
75,512
97, 327
60, 779
88, 060
63, 767
106, 586
39. 432
121.423
54, 318
29, 640
188, 944
131. 256
64, 397
99, 243

$579
!

114,344

$579

74.775
46, 708

74, 775

1
!

..
.

52, 499
3f>7
0,511
071
156
11
9, 289
166
166
19
5, 222
13, 567
1 652
1,239

27, 294
22, 007
17. 623
18 898
15, 344
12 909
12, 083
9,713
6, 392
4, 654
29, 224
17 1S4
14,949
24, 934

•Si

114,344

.-

46, 708
52, 499

$691
1,283 i...
1 784 i
1, 698
1, 964
1,873
2, 294
1 671
1,266
11,952
12, 106
13, 601
30, 497

i

27 2(>4
2? 698
18, 906
20 682
17 042
14 873
13, 956
12 007
8 OfiS
5,920
41.176
29 300
28.550
55, 431

o

1

Nontaxable
Specific exemptions exceed net income.
Classes grouped to conceal net income an d identity of taxpayers.




to
Co

to
to

TABLE 13.—Personal returns—Distribution by income classes—Continued
WYOMING—Continued
Exemption from normal tax

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...
Classes grouped 2
Total..
1

Number
of returns

Net income

1
2
2

Prior year
loss
deduction
from net
income for
net taxable
income

(2)
$109,115
127, 362

(2)
$3,000
6,000

Dividends

(2)
$1,056
474

(2)

Normal
tax

(2)
$7, 555
9,351

$4,114

Surtax

(2)
$11,147
17, 025

Tax on
capital net
gain (12£
per cent)

$514

Total tax

(2)
$19, 216
26, 376
IP

H3
1

(2)

(2)

(2)

(2)

(2)

(2)

(2)

I

o
o

g
i

3,400

151, 428
21, 943

48, 826, 743

$1 668

Classes grouped to conceal neti ncorne and identity of taxpayers.




Personal
exemption

Interest on Capital
Governnet gain
ment
from sale
obligations of assets
not wholly held for
exempt
more than
from tax two years

54,140

$143

48, 074,177

1,874, 954

39, 826

"

4,114

•

7,180

29,487

546, 209

140, 339

36, 667
514

687, 062

225

STATISTICS OF INCOME
TABLE 14.—Personal returns by years—State tables
UNITED STATES
Net income
Number of!
returns I

Year

Total

437,036
3,472,890
4,425,114
5,332, 760
7,259,944
6,662,176
6,787,481

1916
1917
1918
1919
1920
1921
1922

$6, 298, 577, 620
13, 652, 383, 207
15,924, 639, 355
19, 859, 491, 448
23, 735, 629,183
19,577,212,528
21,336, 212, 530

Tax

Average
per
return

Total

Average
per
return

$14,412
3,931
3,599
3,724
3,269
2,939
3,143

$173, 386, 694
691, 492,954
1,127, 721,835
1, 269, 630,104
1, 075, 053, 686
719, 387,106
861,057,308

$397
199
255
238
148
108
127

$8, 807
3,365
3,110
3,272
2,956
2,723
2,910

$175, 989
2,023,984
4,431, 563
4,668,465
4,482, 805
2, 713,826
2, 892, 298

$84
93
114
114
85
63

$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

$11,848
3, 232
3, 035
2,997
2,712
2, (515
2,413

$191,519
1,019,262
1,724,116
1,816.899
1, 325, 905
516, 637
687, 026

$193
83
126
89
53
28
34

$7, 842
3,828
3,704
3, 687
3, 098
2,738
2,982

$157, 513
1,848,177
3, 269, 477
4, 237, 673
3, 268, 450
1, 8G6,164
2, 314,409

$70
104
159
126
86
55
72

$10, 786
3,471
3,399
3,679
3, 348
3, 025
3,225

$3, 595, 636
20,355, 424
36, 070, 926
48, 983, 856
50,447, 505
36, 438, 432
43, 778, 932

ALABAMA

2,097
21, 844
38, 988
40, 789
52, 984
43,009
43, 612

19161
1917 _
19181919..
1920 _
1921..
1922.

$18, 469, 010
73, 508, 562
121, 250,953
133, 470,965
156, 604, 933
117,108, 806
126,908, 473

ALASKA

1916!
1917 _
1918
1919 _
1920
1921 2
1922 2

__

243
4,570
7,606
9,427
9,899

$1,878, 419
10, 549, 506
15,434, 987
18,862, 034
19, 400, 775

ARIZONA

1916 i
1917.
1918_
19191S201921
1922.

994
12, 264
13, 701
20, 495
24,812
18,477
20, 079

$11, 777, 241
39, 635, 508
41, 579, 450
61, 434, 347
67, 280, 486
48, 310,197
48, 459, 738

ARKANSAS

2, 255
17, 839
20, 612
33, 556
38,113
33, 830
32, 072

19161.
1917..
1918.1919...
1920..
1921 .
1922..

$17, 683, 678
68, 296, 287
76, 354, 037
123, 704, 361
118, 060, 710
92, 616, 903
95, 625, 678

CALIFORNIA

1916!
1917
1918
1919
1920
1921
1922

. -.

-

21, 208
182, 232
206, 471
266, 720
396, 973
386, 082
420,923

$228, 324, 945
632, 608, 546
701, 850, 380
981,170, 941
1, 329, 006, 594
1,168, 021, 448
1, 357, 524, 521

$170
12
1
175
184
17
2
94
14
0

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
* Included in Washington.




226

STATISTICS OF INCOME

TABLE 14.—Personal returns by years—State tables—Continued
COLORADO
Tax

Net income
Number of
returns

Year

1916 i
1917.
1918
1919
1920
1921
1922

.

.

4,435
40, 627
54,160
57, 526
74,198
69, 676
67, 463

.

Total

$53, 854,130
137,853,875
159, 487, 951
191, 001, 999
219, 277,184
174, 490, 980
184, 572,407

Average
petreturn
$12,143
3,393
2,945
3,320
2, 955
2,504
2,736

Total

Average
per
return

$1, 055, 758
5,184, 948
5,844,925
7,196, 593
6, 766, 900
3, 862, 862
4, 869, 555

$238
128
108
125
91
55
72

$2, 824, 846
10, 595, 737
17, 690, 343
16, 833, 829
15, 774, 598
10, 633, 045
13,130, 562

$291
164
205
152
106
86
102

CONNECTICUT
9,713
64,472
86, 489
110, 409
148,195
123, 269
128, 431

19161
1917.
1918.
1919.
1920.
1921.
1922.

$133,858,341 $13,781
249,186, 724
3,865
3,418
295, 617,840
3,151
347, 929, 674
3,048
451, 737, 702
2,783
343, 017,180
3,128
401, 720,143

DELAWARE
19161
1917
1918
1919
1920
1921
1922

1,346
8,032
10, 239
16, 059
18, 937
15, 889
17,141

_

$57,
56,
48,
62,
55,
43,
53,

798, 410
459,176
358, 031
901, 249
633, 321
676, 893
981, 068

$42, 941
7, 029
4,723
3,917
2,938
2,749
3,149

$3, 695, 605
9, 350, 461
7,158, 522
7, 495, 453
2,122,025
1, 284, 365
1, 833, 712

$2, 746
1 164
699
467
112
81
107

334, 621
499,332
963, 835
959, 904
802, 574
345, 804
328, 739

$9, 891
3,364
3,052
2, 651
2,732
2,760
2, 969

$1, 068, 644
4, 499, 820
8, 832, 200
8, 869,833
9, 468, 632
7, 704, 564
8, 336, 587

$157
133
174
100
86
86
107

$17,401, 202
54, 378, 496
63, 681,401
107, 362, 976
141,105, 124
119, 557, 316
132, 047, 020

$9, 781
3,546
3,334
3,451
3,343
2,830
3,179

$322, 636
1, 584, 917
2, 367, 463
4, 363, 089
5, 242, 705
2, 929, 409
4, 059, 859

$181
103
124
140
124
69
98

$9, 580
3, 601
3.797
3.724
3,118
2, 663
2,850

$378,062
3, 250,342
7, 077,184
9,134,092
7, 697,693
3, 892, 645
4, 557, 769

$110
85
181
155
105

DISTRICT OF COLUMBIA
19161
1917
1918
1919
1920
1921
1922

.

6,808
33, 737
50, 776
88, 618
109, 730
89, 966
77,923

$67,
113,
154,
234,
299,
248,
231,

FLORIDA
19161
1917
1918
1919
1920
1921
1922

1,779
15,336
19,102
31,107
42, 210
42, 249
41, 531

GEORGIA
19161
1917
1918
1919._.
1920
1922

3,444
38, 252
39, 073
58, 930
73, 325
67,719
69, 988

$32, 992, 965
137,775,612
148,366,439
219,471,959
228, 619, 716
180,311,466
199,432,531

57
65

1
The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for the
MhsequeTit year:- they are from returns of $1,000 and over




227

STATISTICS OF INCOME
TABLE 14.—Personal returns by years—State tables—Continued
HAWAII
Tax

Net income
Number of
returns

Year

19161
1917
1918
1919
1920
1921
1922

.

-.

.

Total

Total

Average
per
return

$17,799
6,991
4,728
4,076
4, 052
3,296
3,201

$366, 802
1,174, 831
1, 857. 352
2,145, 194
4, 075, 539
1,451,776
1, 387, 398

$321
375
438
264
297
126
120

$10, 486
2,831
2,907
3,053
2,617
2,165
2,190

$140, 496
839, 0-16
1,493,518
1,475, 023
1,086, 614
493, 658
478, 706

51
78
69
42
21
20

$10,947, 250
49 103 261
84, 560, 642
99, 398, 236
85 ^09 203
68 574'35L
77,196, 407

$292
154
230
235
157
112
120

$1, 165,961
5, 978, 782
11,456,898
13, 541, 245
15, 780,124
8,973, 653
9,578,511

$20,362, 022
21, 888, 755
20,054,940
33,164,366
55, 572. 896
37, 840, 014
37,122, 696

1,144
3,131
4,242
8,136
13,715
11,481
11, 597

Average
per
return

$166
70
110
104
83
60
62

$7, 721
2,9?A
3, 786
3, 940
3,444
2,814
2,727

$518,845
5,445,816
15, 928,158
15, 807, 707
18, 776, 990
5,837,9S0
5,466, 397

$61
47
134
118
102
52
41

$9, 240
3, 206
3.373
3, 466
3, 087
2, 447
2, 428

$555,943
5, 428, 495
7, 880, 244
9,138,315
8,351,393
3,392,-129
3, 246, 097

$130
86
122
120
84
38
37

IDAHO
756
16,414
19,249
21,448
25, 755
22, 976
23,369

19161
1917.
1918.
1919.
1920.
1921.
1922.

$7, 927, 064
46, 465. 514
55, 954, 296
65, 472, 540
67,391,639
49,737,718
51,166, 793

ILLINOIS
1916 J
1917
1918
1919
1920
1921
1922

__
_
.

.

37, 525
319,497
366, 918
422, 229
542,467
611,558
614,449

$484, 290, 833
1,119,960,600
1, 256, 309, 485
1, 662, 796, 441
1,836,956 942
1, 833, 920, 436
1,927, 637, 451

$12, 906
3, 505
3, 424
3,938
3 386
2,999
3,137

INDIANA
1916 1.
1917..
1918..
1919..,
1920..
1921...
1922..

7,004
85, 021
104, 581
130, 383
189, 587
150, 300
153,469

IOWA
19161
1917.
1918.
1919.
1920.
1921.
1922.

8,497
114,970
118,933
133. 796
183, 398
111, 483
131,870

$65, 604, 874
337, 283, 861
450,267, 585
527,163, 054
631, 560, 789
313, 762, 935
359, 562, 822

KANSAS
19161.
1917..
1918..
1919..
1920..
1921...
1922..

$39, 638. 465
202,159, 002
218. 524, 054
264, 971, 649
306, 413,429
217, 237, 297
211,061,984

1
The figures for 1916 are compiled from returns reporting act income of $3,000 and over, whereas for the
subsequent years they are from returns of $1,000 and over/




228

STATISTICS OF INCOME

TABLE 14.—Personal returns by years—State tables—-Continued
KENTUCKY
Net income
Number of
returns

Year

Total

3916!
1917 _
1918
1919 _
1920
1921
1922__

3,887
34, 692
47,098
59, 332
78, 258
69, 496
69, 666

_

$38, 506, 976
124, 826, 244
166, 350,127
215,977,422
243, 879, 230
192, 273, 937
200, 048,892

Tax

Average
per
return

Total

Average
per
return

$9,907
3,598
3,532
3,640
3,116
2,767
2,872

$384, 497
2, 943,196
7,918,960
7, 595, 384
7, 292, 098
4, 297. 470
4, 676, 804

$99
85
168
128
93
62
67

$11. 351
4; 157
4,106
3, 815
3,^20
2,912
3,041

$778, 693
4,936,825
9,353, 518
12, 888, 655
9,626, 591
5, 304,522
5, 353, 574

$172
153
280
244
139
78
80

LOUISIANA
19161
1917
1918 _ .
1919
1920 _
1921
1922

. .

4,
32,
33,
52,
69,
67.
66,

_
. .

517
817
432
871
340
9f".9
972

$51, 274, 633
134, 349,180
137, 261, 983
201,753,808
237,109.145
197, 897,146
203, 664, 606

MAINE
2,823
17,112
25,104
34, 578
47,717
44, 397
43, 041

1916 1
1917.
1918-.
1919.
1920_
1921 _
1922.

$30, 435,945
66, 950, 710
84,033, 212
112, 562, 525
143,455, 545
124, 628, 679
129, 857, 441

$10, 781
3,913
3, 347
3,255
3,006
2,807
3,017

$371, 367
2.467, 852
4, 263, 003
4.468. 876
4, 892, 419
3,974,861
3,896,892

$132
144
170
129
103
90
91

$12, 509
4,289
3, 589
3,822
3,618
3,264
3,488

$2,405, 523
12, 325, 524
20, 252,137
21,931,984
20, 257, 233
14,537,303
15, 363, 765

$249
216
253
254
188
129
139

MARYLAND
9,674
56,954
80,085
86,373
108,000
112,963
110,896

19161
1917_
19181919_
1920.
1921.
1922 _

$121,009,054
244, 291,849
287, 423, 572
330,111,972
390, 781,048
368,691,062
386,830, 235

MASSACHUSETTS
19161
1917
1918
1919
1920
1921
1922

_
.
- _._

-

32, 291
156, 111
209,786
268, 307
401,770
388, 442
397, 241

$474, 292, 762
717, 512, 002
868, 460, 461
1,090, 808, 058
1,368,406, 648
1,153, 008,156
1, 237, 893, 477

$14,688
4,596
4,140
4,065
3,406
2,968
3,116

$10,892, 685
44,478, 907
81, 307, 340
86, 566,938
69, 368,994
46, 534,644
57,781,194

$337
285
388
323
173
120
145

$14,198
3,476
3,068
3, 663
2,936
2, 630
2,972

$3,340,682
15,159, 388
22, 336, 385
55,958, 378
40, 493, 261
24,197,840
34,OCA 003

$292
136
165
308
133
97
130

MICHIGAN
1916
1917
1918
1919
1920
1921
1922

11, 448
111, 562
135, 349
181,662
305,075
250,147
267, 953

$162, 533,104
387,824, 910
415,313,164
665,475,193
895,679,238
657, 779,854
796,411,946

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.




229

STATISTICS OF INCOME
TABLE 14.—Personal returns by years—State tables—Continued
MINNESOTA
Net income
N u m b e r of
returns

Year

Total

1916 i
1917
1918.
19191920 .
1921
1922

7 556
80, 009
84, 515
123, 914
154,118
124, 501
122, 885

Tax

Average
per
return

Total

Average
per
return

$12, 335
3.443
3,444
3, 098
2,941
2,738
2,838

$1, 553, 282
8, 356,172
15,262,760
15,696,465
15,169,869
8, 697,117
9,419, 301

$206
104
181
127
98
70
77

$10, 300
4, 015
3, 525
4,254
2,996
2,347
2,862

$195, 054
2,252,612
3, 542, 849
5,634, 901
2,495, 207
1,069, 136
1, 803, 632

$135
146
178
237
89
42
67

$147,069, 303 $11,351
362, 026. 687
3,952
409,013, 021
3,688
470,443,311
3,756
3,379
548,130,178
499,911,004
2,898
526, 387, 658
3,030

$2, 373, 327
10, 880, 241
20, 716, 692
22,146, 510
21, 877, 701
14 660 351
15,972, 706

$183
119
187
177
136
85
92

$10, 809
2,835
2,614
2,545
2,400
2,209
2,205

$304, 448
1, 548, 582
3,012,902
2, 413, 463
2,033,190
1,051,863
1,029,195

$169
54
87
57
45
29
27

$8, 530
3,055
3,186
3, 291
3,135
2,504
2,636

$347, 778
5, 285, 238
9, 373, 582
8, 639, 003
8, 363, 305
3, 328,145
3,165, 433

$81
64
98
99
86
46
47

$7, 692
2,480
2,512
2,390
2,441
2,310
2,304

$18, 505
241,944
412, 342
435, 002
390, 077
329, 296
258, 732

$51
37
58
50
38
34
27

$93,201,384
275, 510,103
291, 074, 629
383, 920, 683
453, 212, 241
340,833, 699
348, 740, 625

MISSISSIPPI
1916
1917
1918
1919
1920
1921
1922

1,440
15, 382
19, 949
23, 804
28, 022
25, 614

$14,831, 796
61, 763, 713
70,323,185
101, 262, 053
83, 954, 352
60,104, 438
76,981, 743

MISSOURI
19161
1917
1918
1919
1920
1921
1922

.

12, 956
91, 608
110, 890
125, 248
162,199
172, 519
173, 728

_

MONTANA
19161
19171918 .
1919
1920
1921
1922 _

.
-

-.

1,801
28, 640
34, 464
42, 593
45, 557
36, 907
38,044

$19, 467, 019
81, 207, 992
90,091,830
108, 380, 657
109, 348,194
81,527,662
83, 903, 851

NEBRASKA
1916 i
1917
1918
1919
1920
1921
1922

...

_
_

4,286
82,472
96, 049
87, 344
97, 729
71, 853
67, 503

$36, 559, 607
251, 988,895
306, 053, 565
287, 457, 592
306, 362, 706
179,905, 513
177,969,193

NEVADA
1916
1917
1918
1919
1920
1921
1922

364
6,623
7, 097
8,740
10, 381
9,719
5,723

$2, 799, 775
16,423, 316
17, 826, 669
20, 887,132
25, 337, 934
22, 455, 508
22, 397, 460

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.




230

STATISTICS OF INCOME
TABLE 14.—Personal returns by years—State

tables—Continued

NEW HAMPSHIRE
Tax

Net income
N u m b e r of
returns

Year

Total

19161
1917. _
1918
1919__
1920 _.. .
1921 _
1922

1, 735
10, 809
17,317
25, 601
35, 983
32,410
31, 787

_

Average
per
return

Total

Average
per
return

$11, 272
3,964
3,285
3,069
2,791
2,541
2,692

$258,173
1, 517,183
2, 827, 724
2,811,830
2, 720, 793
1, 759, 290
2,133,631

$14^
14C
163
110
76
54
67

$254, 068, 880 $12, 890
521,042,424
3, 861
653.112,589
3, 517
828, 428, 672
3, 575
977,tt53,627
3, 293
850. 856, 058
3,184
1,032,262,375
3,420

$5,545,231
25,710 042
43,109, 648
47,321,422
43, 275, 477
33, 258, 294
40, 982, 616

$281
191
232
204
145
124
136

$9. 209
2, 724
2, 797
2,937
2,704
2,303
2, 509

$83, 935
713,829
989,825
774,470
612, 573
351, 629
383,750

$103
61

$20,641
5,672
4,859
5, 031
3, 847
3, 392
3, 727

$77,970, 521
251,785,795
354, 263, 417
399,792, 351
286,607, 280
210, 768,379
273, 960,079

$837
515
633
585

$11,249
3,665
4,129
4,346
3,460
2 898
2. 964

$560, 970
2, 747, 673
5,575,001
10,010,348
9, 620, 675
3 760,499
4,908, 611

$254
120
256

$7,839
2, 924
3,076
2,929
2, V34
2, 334
2,334

$66,344
936, 862
2 219 954
J. 3()0. 509
1,105, 801
4X5, 783
453, 219

$19,557,542
42, 843, 296
56, 889, 284
78,565,318
100,431,539
82, 352, 496
85, 577,058

NEW JERSEY
1916!
1917
1918
1919 _
1920
1921
1922

__
.

19, 701
134,960
185, 706
231, 757
298,9S9
269, 096
301,834

NEW MEXICO
813
11,616
13,084
10, 757
13,656
11,780
11, 553

1916
1917
1918
1919
1920
1921
1922

$7, 486, 732
31, 644, 721
30,591,416
31, 587, 990
36,923, 120
27,838, 165
28, 982,814

76
72
45
30
33

NEW YORK
1916 l
1917
1918..
1919
1920
1921
1922

.--

93.155 $1, 922, 864, 651
2, 774, 035, 148
489, 089
2,719,713,784
559, 753
3, 436, 343,179
683,085
1, 047,634 4,030, 623, 696
1,066, 637 3, 617, 757,104
1,102, 748 4,110,588,989

274
198

248

NORTH CAROLINA
1916 1
1917
1918
1919
1920
1921
1922

_

2,207
22,977
21,738
37,185
47,342
44,161
58,009

$24, 825, 826
84,220,131
89,748,811
101,613, 467
163,799,837
127,992, 951
171,929,259

269
203
85
85

NORTH DAKOTA
1916 *
1917
1918
1919
1920
3921
1922

1,176
20,941
29,120
27,375
24, 209
18, 440
18, 750

$9,219,055
61, 233, 723
89 586 415
80,190 946
66, 188,434
43,032, 753
43,767,089

45
76
50
46
26
24

1
The figures for 1916 are compiled torn returns reporting net income of $3,000 and over, whereas for the
subsequent years they arc from returns of $1,000 and over.




231

STATISTICS OF INCOME
TABLE

14.—Personal returns by years—State tables—Continued
OHIO
Tax

Net income
N u m b e r of
returns

Year

Total

1916 1
1917
1918
1919 . . .
1920
1921 . . .
1922. . . .

. .
_

_.

21, 774
190,273
306,918
308, 309
447, 998
367,096
364,988

$318,822,511
740, 406, 422
993,314.432
1,075,115,926
1,407,388,003
1,060,027,926
1,138,934,714

Average
per
return

Total

Average
per
return

$14, 642
3, 891
3,236
3, 487
3,142
2,888
3,120

$7, 722, 306
31, 928, 937
55,170, 252
56, 505, 315
56, 285,168
33,574,094
39,310,406

$355
168
180
183
126
91
108

$26,314
3, 502
3, 496
3,938
3, 617
2, 765
3,019

$4, 347, 797
5, 682, 493
7, 649, 230
12,207, 129
13, 548, 211
4, 206, 507
6,414, 336

$1,712
117
163
198
166
61
89

$8,917
3,380
3, 226
3,347
2, 863
2,541
2,606

$337, 0,51
3, 298, 630
6, 049, 987
8,232, 437
6, 649, 011
4, 951, 580
4, 239, 789

$120
132
175
166
98
79
69

$15,966
4, 147
3,414
3,409
3, 288
3, 119
3,412

$17, 612, 739
79, 454,848
137, 78.1,370
128, 195,161
118, 750, 989
84, 660, 220
93, 573, 559

$437
242
2m
238
177
136
159

OKLAHOMA
1916 i . .
1917
1918
1919
1920
1921 . .
1922

. .

2,539
48,758
46, 818
61,500
81,785
69,381
72,063

$66,811,462
170,751, 358
163, 678, 297
242,184,301
295,790,791
191,816,067
217, 555, 604

OREGON
2,800
25, 071
34, 592
49, 663
67, 640
62, 804
61,879

19161.
1917..
li>JS._
1919..
1920._
1921..
1922...

$24, 968, 572
84, 746. 023
111,601,050
166, 240, 606
193, G52, 281
159, 574, 639
161, 226, 232

PENNSYLVANIA
40, 289
328,171
518, 729
539, 172
072, 746
621, 103
587, 770

1036'
]i)!7_
1'JIB.
1910.
11)20.
3921.
1922.

$643. 243, 991
1, 360, 802. 293
1, 770, 848, 133
1,838, 002, 395
2,212,178,029
1,937,291,858
2, 005, 570, 020

RHODE ISLAND
19161
1917
1918
1919
1920
1921
1922

.

_
.

3, 745
23, 927
32, 921
39,936
53, 128
48, 057
50, 076

$65, 257, 163 $17, 425
4, 686
112,129,569
3, 938
129, 630, 322
3, 659
146,109,811
3,394
180, 303, 690
3, 279
157,568,411
3, 423
171, 409, 669
I

$1,915,104
8, 805, 953
13, 512, 766
11, 234, 132
11,685, 1G3
9, 236, 328
9,351,580

$511
368
410
281
220
192
187

$77,198
1,815,909
2, 732, 593
5,192, 020
3, 236, 875
1, 246, 523
1, 268, 305

$64
81
135
139
98
50
47

SOUTH CAROLINA
1916 *
1917.
1918.
1919.
1920.
1921.
1922.

$9, 882, 947
70, 917, 349
73, 855, 345
142, 688, 832
109, 246. 657
68, 255, 825
72, 755, 770

$8, 208
3, 177
3,649
3,826
3,306
2,713
2,712 j

i Thefiguresfor 1916 are compiled from returns reporting net incomes o $3,000 and over, whereas for the
f
subsequent years they are from returns o $1,000 and over.
f




232

STATISTICS OF INCOME
TABLE

14.—Personal returns by years—State

tables—Continued

SOUTH DAKOTA
Net income
Number of
returns

Year

Total

19161
1917
1918
1919
1920
1921
1922

_

$7,474,252
109,794,860
151,725,486
133,174, 792
103, 578, 036
47,087,498
48,949, 551

971
39,654
45, 505
38, 614
34, 670
21, 681
21,465

.

_

Tax

Average
per
return

Total

Average
per
return

$7, 697
2, 769
3,334
3,449
2,988
2,172
2,280

$48, 563
1,171, 328
4,139, 239
3,124,066
2, 228,187
524, 653
548, 688

$50
30
91
81
64
24
26

$9, 032
3,560
3,640
3,818
3,268
2,805
3,001

$413,078
2,794,197
6, 795, 268
9, 082, 054
7, 565, 009
3,984, 051
4,902,612

$94
89
178
179
116
65
77

$10, 774
3,671
3,432
3,643
3,209
2,682
2,921

$2, 643, 697
13, 447, 453
21, 575,479
32,302. 280
25,400,849
12,667,894
14,119,655

$251
141
188
183
113
63
76

$11, 343
3,078
2,833
2,925
2,697
2,400
2,479

$167, 688
1, 364, 652
1, 347,780
1, 270, 543
1, 506,781
842,904
955,929

$133
93
73
60
49
32
35

$13, 299
4,070
3,418
3,405
3,088
2,680
2,886

$365, 004
1, 459, 253
1,821, 823
2,074,804
2,259,129
1,155,767
1,573, 555

$332
201
183
153
118
65
88

$10, 076
3,443
3,380
3,260
2,951
2,732
2,898

$593,304
3,929, 273
7, 674, 725
9, 020, 237
7, 404, 201
4,161,116
4,919, 485

$142
104
150
119
80
55

TENNESSEE
19161
1917.
1918.
1919.
1920.
1921
1922.

$39, 867, 675
111,964,540
139,173, 691
193, 909, 353
212, 600,105
170,969,895
190,723,937

4,414
31,451
38, 232
50, 789
65, 054
60, 949
63,555

TEXAS
10, 514
95, 416
114, 500
176, 547
224,617
200,188
186,865

19161
1917.
1918.
1919.
1920.
1921.
1922.

$113, 278, 037
350, 297, 337
392,975, 557
643,172,301
720, 720,162
536,897, 427
545, 901, 576

UTAH
1916 *
1917 _ .
1918
1919
1920 .
1921
1922

__
.

1,259
14, 636
18, 517
21,164
30, 510
26,128
27, 325

$14, 281, 206
45, 044,946
52, 454, 404
61,913, 436
82, 278, 389
62, 713, 461
67, 744, 653

VERMONT
1916!
1917
1918
1919
1920
1921
1922

...

1,100
7,258
9,965
13, 569
19, 205
17, 746
17,901

$14, 628,955
29,540,804
34, 063, 265
46, 204, 506
59, 303,302
47, 561, 557
51, 653, 367

VIRGINIA
1916
1917
1918
1919
1920
1921
1922

4,190
37,951
51, 207
75, 966
92, 576
76, 257
71, 523

$42,216,464
130, 682,859
173,104,495
247, 658, 373
273, 235, 229
208, 331, 701
207, 277, 342

1
The figures for 1916 are compiled from returns reporting net incomes of $3,000 and over, whereas for
the subsequent years they are from returns of $1,000 and over.




233

STATISTICS OF INCOME
TABLE 14.—Personal returns by years—State tables—Continued
WASHINGTON
Net income
Number of
returns

Year

1916 J
1917
1918
1919
1920
1921 2
1922 2

_
_

5, 360
56, 322
95, 422
114.322
148, 067
115, 593
123, 216

_.

.

Total

Tax

Average
per
return

Average
per
return

Total

$9, 272
3,014
2,789
2,851
2, 539
2,261
2,439

$776, 470
4,377, 754
9, 743, 163
11,615,795
9, 094, 764
4, 878, 295
5,148, 477

$145
78
102
102
61
42
42

$30,170,809
$11,717
106, 061, 550 i
3.750
156,557,747 \
3,203
147,949,092 |
3,276
287,729,460 i
2,987
207,157,054 !
2,752
196,777,359 !
2,831

$416, 386
3, 303, 285
5, 709, 295
5, 319,197
8, 517, 268
4,579,113
4, 594, 653

$162
117
117
118
88
61
66

$10, 606
3,234
3,064
3,194
2,901
2, 558
2,502

$1, 253, 257
5, 716, 256
11,382,127
10,901,097
13, 232, 531
8 971 044
9,126,855

$152
81
120
103
88
60

$9, 694
3,766
3,377

$67, 510
838.196
1 272 692
1, 444, 063
1,161, 320
783, 257
687,062

$100
109
163
79
47
35
31

$49, 697, 247
169,727, 615
266, 096, 746
325, 920, 733
375, 979, 893
261, 400, 721
300, 523, 342

WEST VIRGINIA
2,575
28, 281
48,876
45,168
96, 326
75,277
69, 501

19161.
1917._
1918-_
1919,_
1920 .
1921__
1922

WISCONSIN
1916 x
1917 .
1918
1919
1920
1921
1922

_

8,261
70, 554
94, 704
105, 793
150. 452
US, 457
160, 519

.

.

$87, 614, 595
228,190, 253
290, 199, 685
337,851, 344
436, 436,810
379, 754, 222
401, 670, 058

57

WYOMING
673

1916!
1917
1918
1919
1920
1921
1922

_ _

_

7, 663
7,821
18,349
24, 594
22, 413
21,943

_.

$6, 523, 787
28, 855, 603
26, 413,937
52, 463, 959
63, 244, 529
51, 051, 629
48, 826, 743

ISS
2,278
2,225

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.
2
Includes Alaska.

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar
year 1922
ALABAMA

Counties

Autauga
Baldwin
Barb our
Bibb
Blount
Bullock
Butler.. _
Calhoun
Chambers
Cherokee.
Chilton
Choctaw
Clarke

Total
number U n d e r
$5,000
of
returns
99
120
239
151
47
91
243
943
186
27
134
47
95




92
111
225
127
44
83
228
864
168
23
125
41
88

$5,000
to
$10,000

7
7
13
18
2
6
9
54
15
2
8
3
5

$10,000
and

over

Counties

i Clay
2
1
6
1
2
6
25
3
2
1
3
2

Cleburne.
Coffee
Colbert
Conecuh
Coosa
Covington.
Crenshaw
Cullman
Dale
Dallas
De Kalb
Elinore

Total
number Under
of
$5,000
returns
25
40
86
580
121
20
294
41
166
92
1 401
80
152

21
37
80
556
109
19
266
41
159
86
1,286
74
140

$5,000 $10,000

to

$10,000

2
3
4
14
8

and
over

2

17

2
10
4
1
11

4
6
82
5
9

33
1
3

3

234

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar
year 1922—Continued
ALABAMA—Continued

Total
number
of
returns

Counties

242
Escambia
905
Etowah
81
Fayette
60
Franklin , «_ _
114
Geneva
64
Greene
106
Hale
71
Henry
Houston
420
Jackson
128
Jefferson
19,005
Lamar
51
438
Lauderdale. . _
54
Lawrence
385
Lee
156
Limestone
Lowndes
62
Macon
105
Madison
691
284
Marengo
46
140

Marshall

Under
$5,000
223
858
68
55
98
57
99
60
381
125
18,104
50
411
43
364
147
56
94
607
265
45
129

$5,000 $10,000
to
and
$10,000 over
11
35
9
5
8
3
4
9
32
2
1,034
1
20
6
17
4
4
10
60
10
\
11

8

Total
number
of
returns

Counties
Mobile
Monroe
Montgomery
Morgan Perry
Pickens
Pike....
Randolph
Russell.
St. Clair
Shelby
Sumter
Talladega
Tallapoosa
Tusealoosa
Walker.
Washington
WIlcoi...
Winston
Miscellaneous

U n d e r , $5,000 $10,000
to
and
$5,000 $10,000 over

8
4
3
2
7
1
467
7
5
4
5
2
1
24
9

4,746
77
4,214
698
199
111
288
72
76
135
228
163
460
172
946
1,045
15
129
84
26

4,319
72
3,841
672
182
102
258
69
70
129
218
158
429
162
868
979
11
118
83
3

297
3
250
20
13
7
17
1
3
5
5
4
20
7
57
51
4
10
1
18

130
2
123
6
4
2
13
2
3
1
5
1
11
3
21
15

Total

12
4

43,612

40,175

2,392

1,045

1
5

ARIZONA
Apache
Cochise

Coconino
Gila
Graham
Greenlee

_ ..

Mohave
Navajo

94
2 622
653
2,059
131
238
5,729
398
822

93
2 516
603
1,999
131
229
5,427
380
807

1
81
36
52

25
14
8

Pima
Pinal
Santa Cruz
Yavapai

7
238
10
14

2
64
8
1

3,186
354
509
2,631
623
30

3,045
344
488
2,520
610
12

110
9
19
95
7
13

31
1
2
16
6
5

Total

20,079

19, 204

692

183

56
123
125
338
14
13
850
783
347
27
158
3
545
28
1,173
47
342
102
266
150
7, 745
75
372
142
32
22
2,257
202
23
9
2 522
6
474
366
213
137
27

53
121
121
314
13
13
776
688
329
26
152
1
439
28
1 081
46
331
99
242
142
7,019
66
343
137
32
21
2,035
193
22
9
2 119
6
447
345
178
133
3

3
1
3
17
1
53
72
10
1
4
1
61

21
23
8

67
1
8
2
21
4
525
7
25
5

25

32, 072

29, 217

Yuma
Miscellaneous

ARKANSAS

Arkansas
Ashley _ . _
Baxter
Benton
Boone
Bradley
Calhoun
Carroll..
Chicot
Clark.
Clay
Cleburne
Cleveland
Cloumbia
Con way
Craighead . _
Crawford
Crittenden
Cross
Dallas
Desha
Drew
Faulkner . . . _.
Franklin
Fulton . ,
Garland.
Grant
Greene..
Hempstead..
Hot Spring. __ _
Howard
Independence . .
Izard
Jackson
Jefferson
Johnson .
Lafayette
Lawrence

Lee

547
214
54
457
105
205
79
100
268
350
247
39
43
225
162
787
395
328
274
176
418
219
209
111
32
1,002
29
404
386
192
147
244
20
354
2,214
155
196
273
298




522
194
53
443
101
186
75
92
255
336
227
35
40
187
136
744
375
303
263
160
397
199
193
107
31
908
28
382
356
185
144
213
19
314
2,060
137
178
250
266

18
15
8
3
16
2
6
9
9
18
4
3
26
18
38
14
19
10
9
14
18
13
4
1
59
1
16
22
4
3
23
1
29
101
13
13
19
22

7
5
1
6
1
3
2
2
4
5
2
12
8
5
6
6
1
7

7
2
3

35
6
8
3

Lincoln
Little River
Logan
Lonoke
Madison
Marion
. ..
Miller
Mississippi
Monroe
M o n t g o m e r y . . _.
Nevada
Newton
Ouachita .
Perry
Phillips
Pike
Poinsett
Polk
.
Pope
Prairie
Pulaski
Randolph
St. Francis .
Saline
Scott
Searcy
Sebastian
Sevier
Sharp

Stone
Union

" 8 j Van Buren
11
53
5
5
4
10

Washington
White
Woodruff
Yell
Miscellaneous
Total

_.

1
1

7

2
1
45

3
1
3
4
201
2
4

1
144
8
1

78
1

286

117

21
20
25
4
14

6
1
10
10

2,037

818

235

STATISTICS OP INCOME

TABLE 15.—Personal returns—-Distribution by income classes by counties, calendar
year 1922—Continued
CALIFORNIA

Counties

Alaroeda
Ainador
Butte
Calaveras
Colusa
Contra, Costa
Del Norte
Eldorado
Fresno
Gl^nn
Humboldt
Imperial
Invo
Kern
Kings
Lake
Lasscn
Los A ngeles
]VIadera
M'-riii
M arinosa
Mpndocino
Merced
Modoc
M ono v
M onf r ey
Nevada ._
Orange
Placer

Total
number Under $5,000 $10,000
and
to
$5,000 $10,000
of
over
returns
39 084

35 809

299
309
1 803
1,927
250
261
623
674
6, 027
6,133
195
200
259
272
12,610 11, 706
618
658
2,977
3,128
1, 806
1, 898
380
390
7, 256
7, 654
1, 272
1, 385
49
64
640
664
161,980 144, 885
480
517
? 855
3 118
163
171
689
743
1,484
1,411
141
145
20
1 728
1 875
1, 078
990
728
_
8, 362
9, 214
. .
2,140
2, 191

2,156
2
8
91
8
40
76
3
9
593
31
107
76
7
287
89
8
18
11, 502
31
171
6
47
57
3
2
120
65
23
610
40

Total
number U n d e r $5,000 $10,000
and
to
of
$5,000 $10,000 over
returns

Counties

Plum as
516
2,908
Riverside
10, 893
Sacramento
San Benito.
526
San Bernardino... 5, 360
8,716
San Diego
78, 210
Fan Francisco
San Joanuin.
8,154
San Luis Obispo.. 1,511
3, 757
San Mateo
4, 530
Sonta Barbara
Santa Clara. . _. 9, 126
Santa Cruz.
1,980
869
Sha'-ta

1,119
2
33
3
11
30
2
4
311
9
44
16
3
111
24

Siski\dii

Sdl.'MO
Sonoma
Stnni;! i u s .

6
5, 593
6
92
2
7
16
1

Suttcr

_ _

Trinity.
Tuolumne
Ventura

. . .

Yolo
. .
Yuba
Miscellaneous.

Ti
23
6
272
11

Total

503
2 623
10, 163
477
4,957
7 830
68, 446
7,504
1,402
3, 333
3. 989
8,228
1,840
836
110
1,850
4,417
2, 906
2, 340
467
497
87
3, 532
584
2,390
1,023
1,076
180

12
199
491
38
295
610
6, 081
428
82
257
335
592
105

1
86
239
11
108
276
3, 683
222
27
167
206
306
35

3
39
111
197
132
49

1
3
25
78
61
17
9

54
126

63
6
130
27
18
45

420, 923 380,151

27, 126

13,646

534
1 446
3,047
272
651
1 504
15
75
157
386
513
1,543
114
77
198
130
499
3, 629
79
293
316
132
70
394
152
82
366
187
2, 214
410
14

10
96

3
24
15

114
1,892
4, 553
3, 181
2, 533
533
529
89
3,823
601
2, 766
1,116
1, 148

2
228
11
246

i

COLORADO
544
363

Adams
Av''iiuleta
Baca
peiit
Boulder
C ha Hoe
Chevonne
Clear Creek
Conejos
Costilla
Crow lev
Cus^r
Detf-p
Doloj'o*
Doirlas
Fn"lo
Elb-"rt
El Paso
Fremont
Garf^eld
Gilpip
Grand
Guimison
Hinsdale
Tl uei fa no
Jp^kson
Jefferson
Kiowa
Kit Carson
Lake

610
67
98
242
1, 899
649
88
108
103
40
119
72
347
33, 229
3
144
231
92
3, 668
931
341
40
144
403
q
1 098
38
581
114
467

10503°—25t




528
361
576
63
92
228
], 794
639
87
105
99
38
113
72
335
30, 395
3
140
229
87
3,221
884
330
37
144
482
9
1 067
37
112
253
455

16

13
2
29
2
5
10
86
8
1
2
4
2
4
12
1,942

3

La Plata...
Larimer
Las Animas
Lincoln
Logan..
Mesa
Mineral .
MoiTat
; Montezuma
\ Montrose..
Morgan
1
Otero
I Ourav
Park"
Phillips.
Pitkin
Prowers
Pueblo
Rio Blanco
Rio Grande
Routt
Saguache..
San Juan
San Miguel
Sedgwick
Summit.. . . .
Teller
Washington. _ _
Weld
Yum a
Miscellaneous

£
2
1
4
19
2 ,
1
2
892

1
1
5
309
40
10
3

138

10

1

19
1
13
2
5
9

12

3
1

1

10
3

Total

547
1 560
3,138
273
664
1,546
16
75
158
402
542
1, 576
116
79
200
136
520
3,818
81
302
319
136
71
403
152
85
381
192
2, 289
420
36
67,463

63, 072

70
1
7
32
1
13
23
26
2

6
10

h
6
7
2

2
5
17
120
1
8
2
2
1
5
3
13
c

1
4
69
1
1
1
2
4
2

55
10
15

20

3,096

1,295

7

236

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar
year 1922—Continued
CONNECTICUT
Total
number Under
of
$5,000
returns

Counties

Fairfield.
Hartford
Litchfield
Middlesex..
New Haven
New London

28, 056
36, 501
5,401
4,102
39, 656
8,269

25, 371
33, 314
4,924
3,757
36,352
7,694

$5,000 $10,000
to
and
$10,000 over

1,595
1,968
308
226
2,212
401

1,090
1,219
169
119
1,092
174

Counties

Total
number Under $5,000 $10,000
to
and
of
$5,000 $10,000 over
returns

Tolland.
Windham
Miscellaneous

1,940
4,375
131

58
117
62

59
71
42

128,431 117,449

Total

1,823
4,187
27

6,947

4,035

DELAWARE

Kent

1,060
14, 632
1,425

Now Castle
Sussex

1,000
13,513
1,348

45
674
60

15
445
17

24

7

12

5

17,141

15, 868

791

482

Miscellaneous
Total

DISTRICT OF COLUMBIA

Number
of returns

Counties
Washington, D. C

77,923

Under
$5,000

$5,000 to $10,000
$10,000 and over

71,487

1,932

4, 504

FLORIDA
N u m - Under
ber of
returns $5,000

Counties

Alach.ua
Baker
Bay

Bradford
Brevard
Broward
Calhoun
Charlotte
Citrus
Clay
Columbia
Dade
De Soto
Dixie
Duval
Escambia
Flagler
Franklin
Gadsden
Glades
Hamilton
Hardee
Highlands
Hillsborough
Holmps
Jackson
Jefferson
La Fayette
Lake
_ .
Leon

_

681
33
132
98
412
300
37
72
90
92
173
4,680
216
3
9,995
2,277
17
71
235
37
56
162
63
149
6,580
187
44
23
559
355
265




629
29
127
95
363
284
37
68
81
85
160
4,103
185
2
9,115
2,159
14
65
200
36
55
150
61
145
6,031
28
172
34
23
494
313
238

$5,000 $10,000
to
and
$10,000 over
41
2
5
3
38
11
4
7
3
8
391
22
1
628
8.7
3
3
24
1
9
2
4
380
5
11
9
45
29
17

Counties

Lew...
Liberty
Madison
Manatee
11 Marion
_ _
5 Monroe
Nassau
Okaloosa
2 i Okeechokee
4
Orance _.
5
Osceola
186 ; Palm Beach
9
Pasco
1 Pinellas .
. .
251 Polk....
31 Putnam
Saint Johns.
Saint Lucie
3
11 Santa Rosa.
Sarasota
1 Seminole ._
Sumter _
_
3
Suwanee
Tavlor
_
169 Union
4 Volusia
4
Wakulla
1 Walton
Washington
20 Miscellaneous
11
2

13
10

Total

Num- Under $5,000 $10,000
ber of
to
and
returns $5,000 $10,000 over
110
25
81
448
550
600
225
42
85
1,391
164
1,160
130
2,065
1,175
590
928
525
102
147
658
61
154
177
35
1 500
9
114
84
65
41, 531

101
21
78
393
496
570
217
38
82
1,177
156
970
124
1,762
915
548
846
492
88
136
617
58
143
168
33
1 279
7
99
75
30
37,300

7
3
3
43
35
25
5
2
3
128
5
111
5
229
176
30
53
24
11
9
30
2
9
7
1
156
1
11
8
24

86
3
79
1
74
84
12
29
9
3
2
11
1
2
2
1
65
1
4
1
11

2,949

1, 282

2
1
12
19
5
3
2

237

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar
year 1922—Continued
GEORGIA

Anplinsz
Atkinson
B aeon
Baker
Baldwin
Banks
Barrow
Bar tow
Ben Hill
Berrien
Bibb
Bleoklev
Brantley
Brooks
Bryan
Bulloch
Butts
CclFldOll

Car dler
Carroll
Catoosa
Charlton
Chat bom
ChaUahoochee__Chattooga
Cherokee
Clarke
Clay
Clayton
Clinch
Cobb
Coffee
Colquitt
Cook
Crawford.
Crisp
Dude

Total
number U n d e r $5,000 $10,000
to
and
$5,000 ! $10,000 over
of
returns
29
16
6
3
125
6
98
977
211
17
5,240
44
13
154
21
126
137
62
39
43
73
26
201
15
9
8 594
289
65
95
833
21
87
47
785
95
256
32
9
347
5
199
10

T)o WSOI1

De Ralb
Dodge
Doolv
Dou trh*^rty
Douglas
Early
Echols
Effir|f7ham
Elbert
Emanuel
Evans
Fannin
Favette
Floyd
Forsvth
Fulton
GUmer
G lasscock
Glynn
Gordon
Grsdv

248
1, 285
86
755
35
00
10
G
O
201
45
30
26
25
785
6
87
29, 644
8

Hall
Hancock
Haralson
Ha r ris
Hart
Heard
Henry




565
88
53
99
199
103
296
62
60
41
2
90

28
13
5
3
115
6
96
250
200
15
4,900
43
10
142
20
118
132
57
34
37
70
23
193
15
6
8,014
277
63
80
764
20
85
44
761
90
239
30
7
288
4
190
10
4
214
1,181
78
51
691
33
55
10
57
199
39
29
26
25
729

1
3
1
9
8
9
2
242
1
1
5
1
7
3
4
5
3
6
3
392
to to

Counties

10
53
1
2
15
4
13
1
31
5
1
25
73
5
1
41
2
4
2
2
4
1
39

84
27, 207
8
4
525
86
43
95
187
99
277
57
59
35
75

1
1,691

86

4

30
2
8
3
6
3
17
3
4
2

9

Counties

Houston
Irwin...
Jackson.
Jasper _
1 Jeff Davis.
Jefferson
Jenkins _
_ .
9 1 Johnson
2 Jones
Lamar
.
98 j Lanier..
Laurens .
. __
2 1 Lee
7 ' Liberty
Lincoln
1 ! Long ._
2 ; Lowndes _
1
Lumpkin. .- ___
McDulIie
Mcintosh
4
Macon
Madison .
Marion
•___
2
Meriwether
Miller __
Milton
188
Mitchell
Monroe .
5 Montgomery
16 Morgan .
1 Murrav
1 Muskogee
1 Newton
9
Oconee. .-_
1
Oglethorpe _
4 Paulding
1 Pickens
2
Pierce
_
28
Pike
1 Polk ..
4
Pulaski
Putnam
Quitman
Rabun
9
Randolph
31
3
Richmond
Rockdale
23
Schley
Screven...
1 Seminole
Spalding
1
Stephens
Stewart
_ _
2 Sumter__Talbot
Taliaferro—
Tail nail
Taylor
17
1 Telfair
2 Terrell
746
Thomas __
Tift
1 Toombs
10 Towns
Treutlen
< Troup
>
. __
1 Turner
6 Twiggs
_ __
1 Union
2 Upson
2
Walker
_. ._
1 Walton
2
Ware
Warren
Washington _
Wayne.---

Total
number Under $5,000 $10,000
to
and
$5,000
of
$10,000 over
returns
210
25
106
92
23
107
62
18
21
9

202
18
30
19
5
546
8
56
27
147
71
27
142
9
3

131
98
18

137
12
2,622
172
34
21
45
47
85
313
72
62
3
29
126
4, 741
71
21
59
23
396
109
59
468
52
31
32
51
76
117
438
152
92
1
11
649
55
11
1
99
107
194
841
72
169
95

205
25
101
86
21
101
60
18
18
93
8
189
18
28
15
5
517
8
51
27
135
71
26
140
8
3
126
93
16
132
11
2,422
167
25
33
21
40
40
85
298
71
60
3
27
119
4,479
71
21
51
22
374
109
57
438
50
31
32
45
71
110
407
148
89
1
11
594
53
6
88
97
185
805
71
163
94

3

2

4
1
2
4

1
5

2
3
1
11

1

2
2

2

2
3

1

24

5

2

3

9

3
1

2
1
5
1
2
4
139
3

4
1
1
61
2

1
3
5

2
2

13
1
2

2

1
3
186

1
4
76

5
11

3
1
11

2
24
1

6
1

5
5
6
22
2
2

1

36
2
1
1
4
5
7
30

19

4
1

1
9
2
1

4
7
5
2
6
1
2

238

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar
year 1922—Continued
GEORGIA—Continued
Total
number Under $5,000 $10,000
and
to
of
$5,000 $10,000 over
returns

Counties

Webster
Wheeler
White

13
8
11

"Whit finlH

90S

Wilcox
Wilkes

41
135

13
8
11
177
41
129

Counties

Wilkinson
Worth
Miscellaneous
23

8

4

Total
number
of
returns

Under
$5,000

$5,000 $10, 000
to
and
$10,000 over

4

65
62
68

61
59
13

47

3
8

69, 988

64, 913

3,530

1,545

37
19

11

30

11, 597

10, 553

702

342

230
145
175

227
144
109

3

2

Total.

HAWAII
1 495
7 800

Kauai___

_.

1 415
009

53
561

27
290

917

873

31

Maui
Miscellaneous

[CO

Honolulu

Total

1, ?74
50

1,

IDAHO
i

Ada
Adams
Bannock
Bear Lake
BeneviVi

- -

3, 010
104

3 f.92
t)55
f

3 <5
306
f.3
f.05
985
330
02
51
1, 240

13 i n ^ l 1 • • i n

Blaine
Boise
BoniifT
Bonneviile
Boundary
Butte
Camas
Canvon
Caribou
Cassia
Clark

332
105
156

Custcr
Elnioro
FrBiikiin
Gem

Gooding

425
110
285
230
325

_. ___

3,724
104
3 «16
323
645
386
298
61
588
971
328
G
O
50
1,212
71
329
105
154
93
423

no

2S2
223
322

154
65
2
9
9
9
2
13
12
2

32
11
1

4
2
9

I
2f>
1
3
1
1
2
3
7
1

2

1
1

Idaho
Jefferson
Jerome
Kootenai
Latah
Lemhi
Lewis
Lincoln
Madison
Minidoka
Nez Perce
Oneida
Owyhee
Payette
Power
Shoshonc
Teton
Twin Falls
Valley
Washington
Miscellaneous
Total

1,120

1, 098

615
165
160
176
180
155
970
165
125
190
92

595
103
158
176
175
155
918
165
124
184
27

2,110

?, 085

1 2feu

i 9,-;P

1
5
14
17

1
8
3

9

1

1

5
38
1
5
65
2
2
23

105
285
4

105
283
1
22, 747

512

I
23
2

3

23,309

14

9

110

1

ILLINOIS
Adams
Alexander
Bond
Boone.
Brown
Bureau.
Calhoun
Carroll
Cass
Champaign..
Christian....
Clark
Clay
Clinton
Coles
Cook
Crawford
Cumberland
De Kalb
Dewilt
Douglas
Dupage
Edgar
Edwards

3,087
1,029

270
454
143

1,560

87
880
985

3,966
1,136
321
240
330

1, 598
437, 881
620
109
1,211
1,133
743

6,417




£.85
62

2,851
951
259
430
133
1, 490
85
853
946
3, 716
1, 079
300
232
306
1, 501
393, 726
105
1, 104
1 102
723
5 835
629

57

158
53
5
17
9
54
2
27
182
36
17
6
13
72
28, 469
30
4
86
25
14
363
43
4

Eirmgham..

4
12
68
21
4
2
11
25
15, 686
13

Fayette
Ford..
Franklin...
Fulton
Gallatin
Greene
Grundy
Hamilton.Hancock
Hardin
Henderson..
Henry
Irof;u,ois
Jackson
Jasper
Jei'.cison
Jersey.
I Jo Daviess-.

21
6 | Johnson
6 i| Kane
219 | Kantsakee..
13
Kendall....
1
Knox

304
225
561
1,908
1,170
80
709
618
72
68S
45
173
2,122
979
1,296
119
476
270
686
90
11,931
2,128
192
3,209

292
213
545
1, 907
1,102
74
687
588
71
649
40
167
2, 020
922
1, ^45
111
438
259
660
87
11,312
2, 003
184
3,051

7
10
15
51
52
6
18
24
1
30
4
5
73
41
42
8
31
10
20
3
403
9«
6
120

5
2
1
10
16
4
6
9
1
1
29
16
9
7
1
6
216
29
2
38

239

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar
year 1922—Continued
ILLINOIS—Continued.
Total
number Under
$5,000
of
returns

Counties

Lake
L i Salle
Lswrence
Lee
Livingston
I O'vT?iTl

McHenry
McLean
Maeoupin
Madison _
Marion
Marshall
Mason..
Massac
M enard
Mercer
Monroe
Mont^omerv
Morgan
Moultrie
Ogle
Peon a
Perrv
Piatt

6, 261
5,844
547
1 144
1, 483
1 249
886
2,061
4,283
5 266
2. 459
6,526
1,706
507
576
-_
210
369
580
281
1 085
1,262
330
970
11. 187
698
529
430
38
415

5, 552
5, 537
484
1 087
1,415
1 160
818
1,997
4,006
4 908
2,395
6, 255
1,637
467
549
203
345
545
269
1 035
1,152
322
928
10,455
652
495
379
37
412

$5,000 $10,000
and
to
over
$10,000

348
222
39
40
54
67
53
46
198
250
53
172
45
28
18
4
22
29
11
36
83
5
38
482
32
20
24

Counties

361
Putnam
85
Randolph
24
Richland
._ _
17
Rock Island
14
Saint Clair
22
Saline
15 Sangamon
18 Schuyler _
79 ! Scott.
108 Shelby.. .
11 Stark
99
Stephenson
24
Tazewell
12 Union
9
Vermilion
_
3 W abash
2 Warren
6 Washington
1 Wayne.14 White
27
Whiieside..
3
Will
4
Williamson
250 Winnebago
14 Woodford
.._.
14
7
Miscellaneous

3

Total

Total
number Under
of
$5,000
returns

$5,000 $10,000
to
and
$10,000 over

4
20
9
216
268
42
355
14
5
13
6
95
58
16
166
12
52
10
7
3
75
244
58
274
21

141
735
213
6,628
9, 294
1,135
9 426
212
289
400
357
2, 009
1, 694
234
5, 505
419
999
196
134
2C8
1,582
6, 240
2,056
6,263
866

137
701
197
6,315
8,924
1,077
8, 888
227
283
385
350
1, 932
1,606
216
5,305
404
930
184
124
201
1,474
5,889
1,971
5,833
833

2,844

2, 606

103

75

614,449 560,105

35, 417

18,927

7
422
184
45
98
2,314
27
7
43
63
47
17
8
42
1
22
5
10
9
6
25
16
3
21
17
14
20
605
1
46
3
6
16
19

1
95
75
22
47
1, 000
10
1
14
21
13
11
6
22

129
11
7
353
30
361
30
7

54

14
7
97
102
16
183
1
1
2
1
42
30
2
94
3
17
2
3
4
33
107
27
156
12

INDIANA
Adams
Bartholomew- . . .
Benton
Blpckford
Brown
Carroll
Clark
Clay
Clinton
Crawford
Davi n ss
Dearborn
Dccatur
De Kalb
Delaware
Dubois
Elkhart
Fayette
Floyd
Fountain
Franklin
Fulton
Gibson
Grant
Greene
Hamilton
Hancock..
Harrison
Hendricks
Henry
Howard
Hiintington
Jackson
Jasper
Jpy
Jefferson
,1 en rings
Johnson
Knox
K osciusko

428
442
11,464 10, 736
592
643
310
317
343
369
530
553
18
20
191
195
1 906 1 824
869
904
691
729
961
8G6
78
78
084
704
492
521
371
388
792
826
'> 397 2 155
289
305
3 609 3,403
878
939
1,507
1,622
401
415
156
105
290
310
852
876
1,337
1 472
814
779
474
487
381
374
118
116
279
269
702
810
1,832
1 963
1,204
1,141
560
587
213
226
399
431
301
266
153
105
401
430
1,301
1,416
527
496




13
502
27
7
18
17
2
65
28
24
51
12
17
12
26
162
12
195
47
74
12
8
13

I
6
37
90
43
21
11
22
28
10
19
76
21

1
226
24

185
Lagrange
17,372
Lake
2, 940
Laporte.
1, 157
Lawrence
2,194
Madison
8
30,170
Marion .
6
609
Marshall.
__
75
Martin
17
Miami
1 153
7 i Monroe
955
14
825
Montgomery. . . .
14
307
Morgan
__
j Newton. .
274
572
8 i Noble
12
30
Ohio
5
275
Orange
8
162
Owen
262
80
Parke
4
187
Perry
71
205
Pike
14
1,008
Porter
41
277
Posey
2
Pulaski
126
1
Putnam
383
Randolph
456
6
285
Ripley
401
Rush
60
12, 842
St. Joseph
6
65
Scott
1 Shelbv.
678
Spencer
174
185
4
Starke
11 ' Steuben
243
41
710
Sullivan
39
20
Switzerland
2, 033
6 i Tippecanoe
357
2 1 Tipton..
173
V nion
10
7,147
! Vanderburg _.
1, 157
Vermilion
0, 840
10 I Vigo
1 W abash
._
790
127
Warren
.„__
10

177
16, 855
2,081
1,090
2,049
35, 850
632
07
1 096
871
765
279
260
508
29
241
156
251
172
257
972
254
123
360
432
262
11,993
62
607
171
178
225
675
36
2, 450
342
J 05
6, 596
1, J13
6, aoo
740
119

12
1
1
6
o
11
7
2
7
9
9
244
2
25
1
16
A

1
198
14
179
20
1

240

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar
year 1922—Continued
IN DI AN A—Continued.

Counties

Warrick
Washington
Wells
White

Total
number Under
$5,000
of
returns
304
122
2,529
389
298

282
116
2,296
356
281

$5,000 $10,000
to
and
$10,000 over

15
3
164
26
11

Counties

7
3
69

Whitley
Miscellaneous
Total

6

Total
number Under
$5,000
of
returns

$5,000 $10,000
to
and
$10,000 over

280
19

15
41

4
14

153, 469 143,118

7,266

3,085

765
353
396
525
2, 645
6,339
226
394
375
211
1,197
475
1, 887
426
280
299
577
566
1,622
688
191
735
255
1,338
372
20, 643
6,229
530
80
656
7,424
393
883
1,125
477
194
825
131
2,617
266
1,084
137
3,353
207
485
9,593
241
1,242
15

70
19
19
13
113
292
6
17
12
14
38
17
63
14
15
13
18
36
61
27
10
32
4
38
5
966
161
25
10
26
415
20
24
42
15
6
20
6
96
17
30
4
90
5
27
428
4
23
36

24
7
3
1
49
115
2
3
3
5
13
5
26
3
11
2
4
10
33
8
5
14
4
5

131,870 124,962

5,105

1,803

331
330
729
214
148
536
705
312

4
7
42
9

3
19
2

299
74

I

IOWA
Adair
Adams
Allamakeo
Appanoose
Audubon
Benton
Blackhawk
Boone
Bremer
Buchanan
Buena Vista
Butler
Calhoun
Carroll
Cass
Cedar
Cerro Gordon
Cherokee
Chickasaw
Clarke
Clay
Clayton
Clinton
Crawford
Dallas
Davis
Decatur
Delaware
Des Moines
Dickinson
Dubuque
Emmet
Fayette
Flovd
Franklin
Fremont
Greene
Grundy
Guthrie _
Hamilton
Hancock
Hardin
Harrison
Henry
Howard
Humboldt
Ida
Iowa
Jackson
Jefferson

244
171
301
712
268
740
5,047
1,818
454
393
471
317
470
1,382
756
479
2,612
766
223
128
412
745
3,815
1,179
966
128
160
371
2,918
180
6, 065
400
1,741
461
172
367
300
308
372
673
224
869
688
401
178
280
630
389
672
877
428

237
162
293
678
254
715
4,808
1,750
429
371
451
304
456
1,330
720
453
2,500
731
210
122
389
723
3,632
1,149
920
123
155
357
2,704
175
5,724
386
1,697
430
157
335
290
295
363
640
221
830
660
373
161
270
608
370
653
830
401

6
7
8
25
12
21
175
55
21
19
18
8
10
41
28
23
85
24
11
5
19
19
135
25
40
4
5
12
146
4
236
12
42
26
13
26
10
11
9
28
3
36
24
27
11
6
17
16
16
39
24

1
2
9
2
4
64
13
4
3
2
5
4
11
8
3
27
11
2
1
4
3
48
5
6
1
2
68
1
105
2
2
5
2
6
2
5
3
1
6
4
5
3
3
g
3

Johnson
Jones
Keokuk
Kossuth .

859
379
418
.
543
2,800
Lee
Linn
6,750
233
Louisa
Lucas..
414
390
Lyon
Madison
230
Mahaska
_
_ 1, 248
497
Marion
1,976
Marshall
_.
443
Mills
Mitchell
306
314
Monona _
599
Monroe
Montgomery
612
1,716
Muscatine
O'Brien
723
206
Osceola .
781
Page
263
Palo Alto
1,381
Plymouth
377
Pocahontas
Polk
21,985
6,450
Pottawattamie .
558
Poweshiek
Rin^gold
90
Sac
685
Scotr,
8,013
415
Shelby
975
Sious;
Story
1,176
Tama
498
202
Tavlor
UniGn
850
Van Bur en
137
2, 770
Wapello.
Warren
286
Washington
1,122
142
Wayne
Webster
3,482
Winnebago
212
Winneshiek _ .
519
Woodbury
10,150
Worth
245
Wright..
1,268
Miscellaneous .
61

Total

376
60
3
3
174
2
68
9
6
2
5
57
3
8
1
39
7
129
3
10

KANSAS
Allen
Anderson
Atchison
Barber
Barton
Bourbon
Brown
Butler

808
242
978
324
695
800
_ __ 495
2.136




773
221
902
310
642
740
468
1,933

27
12
43
12
44
46
24
143

8
6
33
2
9
14
3
60

Chase.
Chautauqua.
Cherokee
Cheyenne
Clark
Clay.....
Cloud

335
340
790
225
155
560
745
330

•j

20
26
14

4
14
4

241

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar
year 1922—Continued
KANSAS—Continued

Counties

Comanche..
Cowley
Crawford
Decatur
Dickinson
Doniphan
Douglas
Edwards
Elk
Ellis..
Ellsworth
Finney
Ford
Frpnklin
Geary
Gove
Graham
__
Grant
Grav.
Grceley
Greenwood
Hamilton.. _ __
Harper
Harvey
Haskell
Hodgeman..
Jackson
Jefferson
Jewell
Johnson
Kearney
Kingman
Kiowa
Labette
Lane
Leaven worth
Lincoln
Linn
Logan
Lyon
McPherson
Marion.
Marshall.
Meade
JNliami
Mitchell

Total
number
of
returns
170
2,325
3,125
300
1,455
325
1, 240
370
245
490
340
207
855
705
755
185
120
15
75
40
625
85
430
1, 475
30
50
230
300
245
fi90
35
150
1,795
60
1,496
235
200
140
1, 375
1,245
950
830
160
710
470

Under
$5,000

167
2,178
2,984
287
1,396
309
1,161
369
231
475
321
195
824
668
717
180
117
15
73
40
538
81
407
1,420
29
50
221
292
233
559
33
217
148
1,749
57
1,318
230
191
139
1,303
1,204
895
806
155
689
452

$5,000 $10,000
to
and
$10,000
over

3
103
107
7
51
12
54
13
12
17
10
28
25
32
5
2
2
58
4
18
38
1
5
6
8
14
2
8
2
39
2
146
4
7
1
59
35
42
23
4
15
15

Counties

Total
number
of
returns

Montgomery
3,405
Morris
370
85
Morton
410
Nemaha
Neosho
1,350
Ness __
190
Norton
350
Osage
235
Osborne
320
Ottawa
175
305
Pawnee
Phillips
325
545
Pottawatomie
625
Pratt
Rawlins
300
Reno
2,525
1
460
Republic
510
Rice
965
Riley
310
Rooks _
29
Rush
220
Russell.
280
5
2,665
Saline
17 Scott
110
Sedgwick
10, 655
Seward
355
4
7,750
Shawnee
2
Sheridan
160
Sherman
380
4
17
Smith
190
Stafford
450
Stanton
15
40
Stevens
7
Sumner
1,200
1 Thomas
__
360
32
125
Trego
1 i Wabaunsee
220
2
100
Wallace
Washington
295
13 Wichita
35
Wilson
855
6
13 Woodson
175
1 Wyandotte
9,017
1 Miscellaneous
67
Total

$5,000 $10,000
to
and
$10,000 over

3,221
360
81
395
1,300
186
335
231
315
163
279
314
537
601
293
2,393
448
494
927
302
204
275
2,518
109
9,930
334
7,285
150
370
181
434
14
39
1,156
341
121
210
100
287
25
819
171
8, 685
7

129
7
3
15
36
4
13
1
2
10
21
10
6
19
6
105
11
16
28
8
14
5
112
1
494
12
327
8
9
8
11
1
1
36
16
3
7
5
7
25
4
260
47

72
13

86,915

82, 360

3,382

1,173

12
3
45
17
111
23
2
776
3,832
61
258
632
500
30
108
97
399
76
13
571
35
205
1 228
346
30

12
3
42
17
669
20
2
771
3,406
57
230
565
483
26
105
95
371
66
12
559
32
198
1 159
331
29

44
34
6
8
4
25
1
1
3
2
2
3
12
6

6
3

Under
$5,000

55
3
1
14
2
3
3
2
5
1
2
5
1
27
1
10
2
35
231
9
138
2
1
1
5
8
3
1
3
3
3
11

KENTUCKY
Adair
Allen
Anderson. . __
Ballard
Barren
Bath
Bell
Boone. ._
Bourbon
Boyd
Boyle
Bracken .
Breathitt
Breckinridge _ . .
Bullitt—.
.. .
Butler
C a Id well
Callowav...
CamDbell
Carlisle . . . __ __
Carroll
Carter
Casf-v
.
Christian
Clark

19
103
96
50
160
69
976
77
933
1,769
605
89
187
122
134
19
314
88
5, 317
25
138
98
<
)
708
740




18
95
91
49
151
67
910
73
890
1,644
565
80
178
118
132
19
303
84
5, 039
126
92
6
654
677

1
5
4
1
9
1
50
4
30
73
27
8
5
2
2
8
3
198
8
(j

39

Clay .
Clinton
Crittenden
Cumberland
Daviess
1 Edmonson
16
Elliott
Estill
13
Fayette
Fleming
52
13
Floyd
1
Franklin
4
Fulton
2
Gallatin
Garrard
Grant
3
Graves
1 Grayson
80
Green
Greenup . .
4
Hancock
Hard in
1
Elarlan
15 , Harrison
19 Hart......
3
1

2

1

75
3

33

285
4
22
39
14
1
3
1
18
10
1
9
3
6
43
13
1

141
6
28
3
3
1
10
3
1
26
2

242

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar

year 1922—Continued
KENTUCKY—Continued

Counties

Henderson
Henry
H iekman
Hopkins
Jackson
Jefferson
Jessamine
Johnson
Kenton
Knott
Knox
Larue
Laurel
Lawrence
Lee
Leslie
Letcher
LewTis
Lincoln
Livingston
Logan
Lyon
McCracken
McCreary
McLean
Madison
ATagoffin
Marion
Alarshall
Alartin
Mason
ATcade
ATenifee

Total
number
of
returns

Under
$5,000

551
609
131
132
34
35
1 066 1,002
10
7
24, 762 21, 939
175
186
315
336
6,099
6,418
14
17
134
123
45
43
62
55
111
101
111
117
2
3
370
387
51
49
112
109
16
16
339
358
57
55
1,803
1,647
117
109
47
46
379
349
64
53
151
138
56
55
41
40
351
403
19
19
9
2
200
183

Metc°]fe
Monroe
ATontgomery

23
282

23
244

$5,000 $10,000
and
to
over
$10,000

40
1
39
1
1,847
9
209
3
8
1
6
9
6
1
15
2

18
1
25
2
976
2
5
110
3
1
1
1
2

I
16
96
4
1
22
8
7
1
1
35

3
2
60
4
8
3
6
17

14

3

28

Total
number
of
returns

Counties

Morgan
ATuhlenberg
Nelson
Nicholas
Ohio
Oidham..
Owen
Owsley
Pendleton
Perry
Pike
Powell
Pulaski
Rock castle
Robertson
Rowan
Russell
Scott
Shelbv
Simpson

_.

Tavlor
Tcdd
Trigg
Trimble..
Union
Warren
Washington
Wavne
Webster
Whitley
Wolfe
Woo !ford
Miscellaneous

Under
$5,000

$5,000 $10, 000
to
and
$10,000 over

32
1,033
206
97
258
146
37
8
105
1,055
862
23
391
87
4
54
4
328
309
84
24
60
123
30
12
383
844
85
58
353
653
50
287
43

30
960
184
93
252
132
35
8
101
1,022
824
20
379
86
4
50
3
311
286
81
23
57
119
28
12
374
759
81
56
318
634
48
264
9

2
36
13
2
2
6
2

18
7
2
15
21

17
12

69, 666

63, 888

3,854

1,924

2,304
76
3
5
95
6
9
4
1
6

1,037
16
1
7
32
1
1
4
1
1

4
29
25
2
9
1
1
13
18
3

37
9
2
4
8

4
13
1
3
1
3
4
5

2
1

1
3
2
1

66
3

2
19
1

8
13

10

Total

LOUISIANA
i\ cadia
_ _
Allen
Ascension
Assumption
A^vovelies
B eaur egar d
Bienville
Bossier
._
Caddo
Calcasieu
C aid well
Cameron
Catahoula
(Taiborne
Concer dia.
I)e Soto
East Baton Rouge
East Carroll
East Feliciana. _Evangeline
Franklin

Grant

Iberia _
Iberville
Jackson..
Jefferson
Jefferson Davis...
Lafavettc
Lafourche
LaSalle.
Lincoln
Livingston

630
395
202
198
208
443
199
246
8, 380
1,744
103
8
49
1,061
164
499
3, 510
173
106
157
182
184
454
404
79
538
274
642
?A7
llf)

605
379
194
181
197
432
184
233
7, 572
1,642
100
8
46
967
162
481
3,362
154
100
149
171
176
403
370

21
15
6
15
9
9
13
6
557
73
1

511
267
607
321

24
4
31
22
9
19

62

60

or;.;

3
77
2
10
108
17
5
8
8
8
40
25

4
1
2
2
2
2
2
7
257
29
2
17
8
40
2
1
3
22
9
3
3
4
4
11

Orleans
Ouachita
Plaquemines
Pointe Coupee
Rapide^
Red River
Richland
Sabine
St Bernard
St. Charles
St Helena
St. James
St
John T h e
Baptist
St. Landry
St. Martin
St. M a r v
St. T a m m a n y
Tarigipahoa
Tensas
Terre Bonne
Union
Vermilion
Vernon
Washington
Webster
W est Baton
Rouge
West Carroll
West Feliciana
Winn
Miscellaneous

33, 745 30, 404
1,415
1, 507
131
135
210
222
2,010
2,137
178
185
157
167
148
150
96
98
263
270
8
8
215
246

Totil

27

4

174
452
83
530
359
589
88
256
75
322
309
459
423

162
409
80
482
341
568
82
230
67
307
293
441
383

7
35
3
34
12
15
2
17
6
10
14
15
31

5
8
14
6
6
4
9
2
5

201
70
3(5
177

192
69
36
174
795

7
1

2

')
22

3

66 972 61 3^8

3 946

1 6°8

9

3
9

10
Natchitoches




1^0
3J3

168
296

13

4
4

243

STATISTICS OF INCOME
TABLE 15.—Personal returns—Distribution by income
year 1922— Continued

by counties, calendar

MAINE
Total
number U n d e r
of
$5,000

Counties

returns
Androscoggin... , 4,985
1, 739
Aroostook
12, 563
Cumberland
(•40
Franklin
Hancock
873
3, 934
Kennebec
Knox
1,220
Lincoln
379
Oxford
1, 527
5, 780
Penobscot

4,610
1,659
11,273
598
803
3,638
1,137
349
1,442
5,260

$5,000
to
$10,000

$10,000
and

262
58
905
28
52
198
60
15
55
357

113
22
385
14
18
98
23
15
30
163

over

Total
number U n d e r
$5,000
of
returns

Counties

Piscataquis _ __
967
Sagadahoc
949
Somerset.
1,534
Waldo
440
852
Washington
York
4, 623
Miscellaneous
36
Total

43,041

$5,000 $10,000
to
and
$10,000 over

918
889
1, 465
401
782
4,298
8

32
37
48
26
49
230
11

17
23
21
13
21
95
17

39 530

2 423

1 088

MARYLAND
Allegany
Anne Anmdel
Baltimore
Calvert...Caroline
Carroll.
Cecil
Charles
Dorchester
Frederick
Garrctt
Harford__
Howard.

Kent..

_.
;

3,389
1,711
3,238
56
250
085
810
217
361
1,435
226
971
'421
298

3,131
1,537
2, 682
51
227
629
772
205
335
1,307
197
896
383
276

181
144
333
5
19
38
26
9
21
84
17
52
23
18

77
30
223
4
18
12
3
5
44
12
23
15
4

Montgomery
2,311
Prince Georges
2,434
206
Queen Annes
87
St. Marys
361
Somerset
362
Talbot
.....
Washington.
2,212
510
Wicomico__
360
Worcester
City of Baltimore- 63,570
Miscellaneous
24,415
Total

. . 110,896

96, 837

167
30,149
16, 499
_. 104, 595
42, 985
556

142
25, 226
15, 390
95, 740
40, 445
350

20
2,773
709
5,345
1,524
137

5
2,150
400
3,510
1,016
69

. 397, 241 361,871

21,840

13,530

2
33
25
17
28
(iQ
21
290
50
7
23
12
158
294

1
14
10
4
7
49
17
141
L8
4
3
6
9b
159

1, 168
10
3
12
1
09

562
5

4,210

MASSACHUSETTS
Barnstsble
BerkshireBristol
Dukes
Essex
Franklin. _
Hampden.
Hampshire
Middlesex.

1,018
8,176
25, 904
132
47, 556
3,444
28, 894
2,898
84, 268

807
7, 556
24, 001
103
44, 349
3,249
26, 948
2,481
75, 084

127
387
1, 163
20
1,979
138
1,256
285
5,977

84
233
740
9
1,228 I
57
690 :
132
3,207 S

Nantucket
Norfolk
Plymouth
Suffolk
Worcester
Miscellaneous
Total

MICHIGAN

Alcona
Alfer
Allegan
Alpena
Antrim
Areiuic. .
Barry.
Bav

._

Bi-irvn
Calhoun
Cass
Charlcvoix
CheboygaiiChippewii
Clare
Clinton
Crawford
Delta
Dickinson
Eaton
Emmet
Genesee.

49
300
925
C68
150
78
125
450
2 992
150
4, 525
471
4, 365
525
375
286
1,050
104
398
144
1 450
800
750
525
7, 898




46
294
867
627
146
75
115
414
2,783
146
4, 278
439
4,025
484
353
274
909
104
370
134
1,376
761
700
491
7, 504

3
4
47
24
2
2
6
30
143
166
20
228
29
17
34
18
30
30
20
257

2
11
17
2
1
4
6
66
81
12
112
12
5
4
17
4
3
23
9
20
14
137

Gladwin.
Gobebic
Grand Traverse..
Gratiot
Hillsdale.
Houghton
._.

Huron
Ingham.
Ionia
Iosco
Iron
Isabella .
Jackson... .
Kalamazoo
Kalkaska
Kent
Keweenaw
Lake...
Lapeer
Leelanau__
Lenawee
Livingston
Luce
Mackinac
Macomb

94
1, 575
675
546
552
2,025
466
5,825
1,175
209
....
775
319
5,142
5,500
50
21, 442
75
30
330
1,284

,.

i 50
1,815

91
1, 528
640
525
517
1,910
428
5, 391
1,107
198
749
301
4,886
5,047
50
19,712
60
27
315
74
1,182
HOT
139
143
i, 699

3
33

9

9

79

37

244

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by comities, calendar
year 1922—Continued
MICHIGAN—Continued

Counties

Mlanistee
Marquette
Mason
Mecosta
Menominee
Midland
Missaukee
Monroe
Montcalm
Montmorency 1
Muskegon
Newaygo
Oakland
Oceana
Ogemaw
Ontonagon
Oscoda 1

Total
number Under $5,000 $10,000 i
and
to
$5,000 $10,000 over
of
returns

400
600
349
75
235
525

559
2,187
568
371
543
331
73
148
501

25
78
17
23
34
12
2
62
14

3,975
250
5,827
250

3,776
232
5,417
241

139
15
258
7
4
o
10

600
2,300
600

65

150
240

60

145
227

Counties

16
Otsego
35
Ottawa
15 ! Presque Isle
6
Roscommon
23
Saginaw _ .
6
St. Clair
25
10
60
3
152
2
1
3
3

St.. Joseph .
Sanilac
Schoolcraft Shiawassee
Tuscola
Van Buren
Washtenaw
Wayne
W oxford...
Miscellaneous
Total

Total
number Under $5,000 $10, 000
to
and
of
$5,000 $10,000 over
returns
96
2,050

93
1,898

234

216

3
95
10
2
233
131
57
12
6
44
19
40
240
7,305

61
28
5
3
23
1
10
98
3, 521

4,889

539

43
63

18
23

267,953 249,243

12, 586

6,124

20
17
5,625 5,228
3,075 2,883
975
1,060
245
262
* 300
291
1,170
1,237
449
469
835
885
2,824
3,162
147,301 136, 475
600

4,975

57
8
1
164

MINNESOTA
137
140
Aitkin
230
236
Anoka...
289
303
Becker...
481
504
Beltrarai
114
115
Benton
208
217
Bigstone
1,142
1,222
Blue Earth
499
524
Brown
556
607
Carlton
_-.
287
295
Carver
186
193
Cass—
351
362
Chippewa
199
205
Chisago
783
800
Clay...
61
61
Clearwater
12
12
Cook
154
164
Cotton wood
836
868
Crow Wing
849
876
Dakota
165
170
Dodge
310
331
Douglas
839
852
Faribault
_.
381
394
Fillmore
822
859
Freeborn
851
912
Goodhue
146
150
Grant
46, 026 41,930
Hennepin
145
150
Houston
69
74
Hubbard
100
102
Isanti
939
954
Itasca
251
257
Jackson
49
49
Kanabec
541
550
Kandiyohi.
113
114
Kittson
392
398
Koochiching
133
138
Lac Qui Parle...
610
618
Lake
352
367
Lesueur
112
114
Lincoln
437
450
Lyon
314
326
McLeod.
57
58
Mahnomen
184
188
Marshall
437
453
Martin
1

Not reported.




9
26
22
5
11
10
10
32
39
4
2,641
3
5
2
11

1,455
2

Meeker. _.
236
247
Millelacs.
168
161
Morrison
415
403
Mower
947
905
Murray
104
' 99
Nicollet
166
158
Nobles
377
368
Norman
159
156
Olrasted
1,485
1,328
Otter Tail
I
708
664
Pennington
318
314
199
Pine
196
Pipestone
501
495
Polk
912
890
Pope
184
178
Ramsay
26, 569 24, 505
Red Lake
62
61
Redwood
289
278
Renville
324
314
Rice
._.
841
791
Rock
278
271
Roseau
85
84
St. Louis
15,984 14,964
Scott
277
266
Sherburne
72
77
Sibley
146
139
Stearns
1,518
1,460
Steele.
485
446
Stevens
146
140
Swift.
396
391
Todd.
388
378
Traverse
108
105
Wabasha
543
524
Wadena
189
180
Waseca
406
390
Washington
622
568
Watonwan
396
388
Wilkin
639
643
Winona
1,548
1,397
Wright
590
577
Yellow Medicine.
254
246
Miscellaneous
31
73
Total

122,885 114, 209

7
7
8
34
5
7
8
3
96
30
4
2
5
19
6
1,399
1
9
8
33
7
1
C54
8
5
5
47
29
4
4
6
3
13
6
10
36
8
3
94
11
5
5,775

61
14

665
2
2
17
366
2
11
10
2
1
4
6
3
6
18
1
57
2
3
14
2,901

245

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar
year 1922— Continued
MISSISSIPPI

Total
number
of
returns

Counties

736
258
84
110

Adams
Alcorn
A mite
Ben ton
Bolivar
Calhoun
Carroll
C hickasaw
Choctaw
Claiborne __
Clarke
Clay
Coahoma
Copiah

Covington
De Soto
Forrest
Franklin
George
Greene
Grenada
Hancock
Harrison
Hinds
Holmes
Humphreys
Issaquena
Itawamba (not reported) .
Jackson
Jasper
Je*T'-rson
Jefferson Davis.-.
Kerr per
Lrfiyette
Lamar
Lauderd'ile
Lawrence
Leak?
Lee

Leflore

1,173
14
56
180
38
105
150
149
1 120
240
74
140
897
46
16
45
211
117
1,054
2 780
460
210
21
215
65
84
16
739
39
126
170
3, 051
42
I9
325
1,070

Under
$5,000

672
222
81
08
11
1,124
14
50
175
37
96
142
142
1 038
226
69
123
814
45
16
39
201
103
991
2, 490
438
201
21
201
64
73
16
669
36
121
166
2,880
40
11
303
936

$5,000 $10,000
and
to
over
$10,000

48
29
3
6

16
7

31

18

6
5
1
5
5
6
59
7
4
10
59
1
7
7
52
222
12
7

8
1
6
39
2
5
3
120
1
1
13
53

6

4
3

1
23
7
1
7
24

6
3
7
11
68
10
2

6
5
31
1
1
51
1
9
31

Counties

Lincoln
Lowndes
Madison

Total
number Under $5,000 $10,000
and
to
$5,000 $10,000 over
of
returns

Marshall
Monroe...
Montgomery
Neshoba
Newton
Noxubee.
Oktibbeha
Panola_ ...
Pearl River
Perry
Pike
Pontotoc
Prentiss..
Quitman
Rankin
__
Scott.
Sharkev
Simpson _ ._
Smith
Stone
Sunflower
Tallahatcnic
TateTippah
Tishomingo
Tunica
Union.
Walthall
Warren
Washington
Wayne
Webster.
__
Winkinson
Winston . _ _
Yalobusha
Yazoo
...
Miscellaneous

290
482
285
150
151
204
133
67
117
185
115
232
195
38
966
66
100
108
46
88
140
97
11
39
495
289
86
56
35
200
137
65
2,174
1,541
61
40
55
94
327
410
18

275
448
266
J39
135
235
124
58
112
168
104
216
175
32
921
65
96
98
43
82
133
91
11
34
463
277
85
50
33
179
129
62
2,012
1,429
56
35
53
80
318
353

Total

26, 897

24, 922

58
100
20
120
140
59
15
317
535
107
310
3, 074
520
150
460
2
210
276
160
56
40, 380
2, 770
739
405
80
85
890

56
94
20
113
133
58
15
286
515
104
298
2,882
509
145
439
2
196
271
144
51
36,403
2,552
722
378
78
79
863

7
23
10
9
14
14
6
7
3
9
9
9
9
4
26
1
1

7
2
2
7
5

5
24
10
1
5
2
13
5
3
119
72
5
4
2
9
5
40
10

8
11
9
2
2
15
3
2
2
8
2

7

11
2
19
3
3
1
4
1
8
2

1
8
3
43
40
1
5
4
17
6

1, 362

613

3

3

MISSOURI
Adair
Andrew
Itohison
Audrain
Bar^v
Barton

_-

Bates
Bent on
Bellinger
Boone
Buchanan.
Butler
OaldwclL „
..
C alia way
Cam den
Cape Girardeau..
Carroll
Carter
Cass
Cedar
Chariton
Christian
Clark
Clav
Clmton
Cole
Cooper

537
135
300
510
445
300
400
75
33
736
6, 211
430
155
274
10
847
355
12
340
70
280
40
121
600
340
780
320




493
129
273
482
437
290
385
74
33
678
5,664
406
144
261
9
810
334
12
324
69
273
38
119
555
303
726
291

33
4
19
22
6
10
11
1

11
2

40
364
18
8
10
1
29
14

12
183
6
3
3

13
1

3

i
33
43

Crawford
Dade

8 i Dallas
6
2
4

8
7

1
12
12
1]
2

Daviess
De Kalb
Dent
Douglos
Dunkiin
Franklin
Gasconade _ .
Gentry
Greene
Grundy
Harrison
Henry
Hickory
Holt
Howard
Howell
Iron
Jackson
Jasper
JelT'Tson
Johnson
Knox
Laelede
Lafayette...

7
1
20
15
2
8
140
10
3
20

11
5
1
4
52
1
2
1

12
3
10
5
2,619
156
1,1

2
2
0
1,358
62
9

2
"2
6
23

4

246

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar
year 1922—Continued
MISSOURI—Continued

Counties

Lawrence
Lewis
Lincoln
Linn
Livingston
McDonald
~NL aeon
Madison
Maries
Marion
M^crccr
Miller
Mississippi

M^oniteau
Monroe
Montgomery
Morgan
New JMadrid
Newton
Nodaway
Oregon
O^age
Ozark
Pemiscot
Perry
Pettis
Phelps
Pike
Platte
Polk_
Pnlaslri

Putnam

Total
number
of
returns
190
193
165
914
390
30
360
60
15
1,565
50
170
193
130
162
186
40
188
230
495
104
47
1
323
87
1,510
176
341
230
120
64
85

Under
$5,000

171
191
158
899
372
351
57
15
1,480
45
169
187
125
157
180
40
177
217
468
104
44
1
297
83
1,446
171
316
216
118
64
78

$5,000 $10,000
and
to
$10,000 over

7
2
6
14
17
2
5
3

12

57
4
1
6
3
2
6

28
1

8
12
21

3
1
6

1
1
1
2
4

2
3

2

1

20
4
48
3
13
9
1

6
16
2
12
5
1

6

Counties

Total
number Under
of
$5,000
returns

Rails
Randolph

82
1,329
430
33
Reynolds
33
Ripley
St. Charles
620
60
St. Clair
124
St. Genevieve
732
St. Francois
7,597
St. Louis
975
Saline
71
Schuyler
84
Scotland.
Scott
628
14
Shannon
119
Shelby
Stoddard
146
78
Stone
Sullivan
250
60
Taney
30
Texas
Vernon
480
84
Warren
Washington
36
Wayne
89
Webster
90
Worth
70
Wright
90
Citv of St. Louis.. 83,628
158
Miscellaneous

Total

1
27
15
1
1
18
1
4
25
722
42
5

81
1,291
413
32
32
601
57
116
700
6,490
918
66
83
617
12
116
138
77
244
60
30
449
81
33
85
86
68
86
75, 900
60

23
3
3
4
3
2
2
4,806
65

2
2,922
33

173, 728 158,463

9,935

5,330

73
4
30
2
3
1
10

18
1
3

5

1

Ray

1

$5,000 $10, 000
to
and
$10,000 over

5
2
7
1
6

11
2
1
2
4
7
385
15
1
6
2
1
1

8

1

MONTANA
B eaverhead
Big Horn
Blaine
Broadwater
Carbon
Carter
Cascade
Chouteau
Custer
Daniels
Dawson
Deerlod°"e
Fallon
Fergus
Flathead
(«allatin
Garfield
Glacier
Golden Valley
Granite
Hill. .
Jefferson
Judith Basin
Lewis and Clark..
Liberty
Lincoln
Madison
Meagher

556
159
153
78
992
59
3,971
198
1 018
162
556
1,808
76
1 267
1,244
976
40
149
52
337
680
149
193
2,524
24
401
19
135
115




540
158
152
77
D82
58
3,804
194
999
160
547
1,772
75
1,210
1,218
951
40
149
52
334
676
147
190
2,390
24
398
19
133
112

3
1
2
3
99

35

1

2

Mineral
Missoula..
Musselshell
Park
Phillips
Pondera
Powder River
Powell.. .
Prairie
RavallL
Richland
Roosevelt
Rosebud..
Sanders
Sheridan.. _ _ .
Silver Bow
Stillwater
Sweet Grass. . ._
Teton..
Toole - .
Treasure
Valley
Wheatland.
Wibaux
Yellowstone
Miscellaneous

1

1

Total

16

1

1
9
1
134
3
17
1
7
28
1
48
19
21

3

1
1
33
1
2
1
2
8
9
7
4

3

163
2,361
983
972
140
160
48
581
54
369
158
420
332
159
149
8,775
125
103
113
160
32
249
329
44
2,953
21

163
2,270
978
939
138
155
46
569
54
363
158
419
327
156
140
8, 460
125
100
107
150
31
239
328
44
2,863
3

38, 044

36,886

4
3
9
248

2
1
2

1
1
67
1

2
6
8
1
10
1

2

71
14

19
4

924

234

247

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar
year 1922—Continued
NEBRASKA

Counties

Total
number Under $5000 $10,000
to
and
$5,000 $10,000 over
of
returns

Adams
1,066
240
Antelope
6
Arthur
_ ...
Banner
4
14
Blaine
Boone
356
492
Box Butte
. .
76
Boyd
113
Brown
887
Buffalo.
526
Burt
615
Butler
646
Cass
482
Cedar
_
132
Chase
196
Cherrv
340
Cheyenne
304
Clay
Coif ax
478
Cuming
603
404
Custer
209
Dakota
564
Dawes
Dawson
393
70
Deuel
470
Dixon
_
1,592
DodgeDouglas
___. 27, 491
Dundy
89
258
Fillmore
235
Franklin _ . ___
131
Frontier
Furnas
370
1,131
Gage
Garden
58
43
Garfield
Gosper
48
86
Grant
_ _
134
Greeley
1, 550
Hall
405
Hamilton
167
Had an
13
Hayes
Hitchcock
116
208
Holt
Hooker
19
2Q9
Howard
Jefferson
790

1,002
234
6
4
14
338
468
74
109
831
497
594
634
471
129
191
337
295
469
577
398
199
559
371
68
457
1, 533
25,187
84
239
231
128
357
1, 067
57
41
48
80
128
1,473
377
163
13
106
201
19
199
756

49
5

15
1

14
21
2
1
48
28
16
11
10
3
4
3
6
9
23
5
10
4
17

4
3

10
48
1,653
3
14
4
3
12
45
1

3
11
651
2
5

3
8
1
5
1
1
1
3
3
1
1
5

19

2
3
4
51
24
4
8~
4
3
28

3
2
26
4
2
3

Counties

Johnson. . .
Kearney
i Keith _
_.
Keyapaha
i Kimball
Knot
Lancaster
Lincoln
Logan . _ _ _
Loup.
McPherson _ __
Madison
Merrick
Morrill
Nance
Nemaha.
Nuckolls
Otoe
Pawnee
Perkins
Phelps
! Pierce
i Platte
. i Polk.
! Redwillow.
Richardson
Rock
Saline
Sarpy
Saunders
Scotts Bluff
Seward
Sheridan.
Sherman
Sioux
Stanton
Thayer
Thomas
Thurston. . _
Valley
Washington
Wayne
Webster
Wheeler
York
Miscellaneous
Total

6

Total
number Under $5,000 $10,000
to
and
of
$5,000 $10,000 over
returns
235
184
115
23
96
453
7,672
1,047
28
6
9
1, 393
306
26?,
164
319
415
665
144
82
343
181
786
290
574
680
41
749
204
829
743
542
225
116
60
212
455
20
234
234
386
415
182
48
492
21

229
179
115
23
93
441
6,981
1,017
27
6
9
1,347
287
263
156
307
392
628
138
82
333
177
737
278
557
644
38
721
200
800
723
515
217
112
60
206
447
20
228
226
369
402
176
48
465
3

67, 503

6
1

4

3
10
494
24
1

2
197
6

41
12

5
7

5
10
22
29
4

3
2
1
8
2

16

4
41
10
14
29
2
23
4
21
15
22
7
4
5
8

8
2
3
7
1
5
8
5
5
1
1

o

7
12
10
6

1
5
3

21
14

6
4

63, 235

3,172

1,096

24
4
1

NEVADA
Churchill
Clark
Douglas
Elko
Esmeralda...
Eureka
Humboldt...
Lander
Lincoln
Lyon

5
29

2
2

33 "

4

5

6
7
6
1
8

NEW
Belknap
Carroll
Cheshire
Coos
Graf ton
Hillsborough
Merrimack..

1,333

1,247

467

422

2,179
2,030
2,211 2,109
2,667
2,472
11, 565 10, 873
4,066
3,725




56
26
96
79
133
462
236

1
2
1

Mineral
Nye._.
Ormsby
Pershing.
Storey.
Washoe.
White Pine....
Miscellaneous.
Total....

131

129

1,153

1,132

3,875

3,703

405
1

2
18
4
3
6
148
31
6

9,723

9,354

325

3,508
2,366
1, 362
63

3, 240
2,241 I
1,285 i
9 ;

188
73
52
38

52
25
16

1,439

695

170
299
314

440
8

166
296
308

HAMPSHIRE
30
19
53
23
62
230
105

Rockingham....
StrafTord.
Sullivan
Miscellaneous..
Total

31,787 | 29,653

:

248

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar
year 1922—Continued
NEW JERSEY

Counties

Atlantic .
Bergen
Burlington
Cam den
Cape IVlay
Cumberland
Essex
Gloucester
Hudson
Hunterdon
Mercer
Middlesex , _

Total
number Under
of
$5,000
returns
5, 645
23, 529
4.245
12, 975
1 250
2,260
80, 705
2, 895
65, 844
1,723
11,915
12, 877

4, 513
20, 502
3, 769
11,982
1 125
2, 051
69, 727
2, 689
f.2, 289
1,628
10, 857
12, 222

$5,000 $10,000
to
and
$10,000
over

691
2,168
293
670
76
157
7,444
133
2,610
63
676
432

441
859
183
323
49
52
3,534
73
945
32
382
223

Counties

Monmouth
Morris
Ocean..
Passaic
Salem
Somerset
Sussex
Union
Warren
Miscellaneous
Total.

Total
number U n d e r
of
$5,000
returns

$5,000 $10,000
to
and
$10,000 over

6,617
6,875
1,184
18, 938
1 254
2,798
1, 202
25,187
3,359
130

587
536
79
1,783
71
164
57
2,144
81
1C6

391
435
53
662
20
148
26
879
45
100

301, 834 270, 898

21,081

9,855

4
2
5

2

7,595
7,846
1,316
21, 383
1 345
3,110
1, 285
28, 210
3, 485
396

NEW MEXICO
Bernalillo
Catron
C haves
Coif ax
De Baca
Dona Ana
Eddy
Grant
Guadalupe
Harding
Hidalgo
Lea
Lincoln
Luna
Mo r a

2,848
40
463
1,907
531
30
288
260
759
62
34
118
21
199
260
799
71

2, 681
39
428
1,844
526
30
274
242
715
60
34
114
20
197
258
780
69

142
1
27
54
5

25

10
15
36
2

4
3
8

3
1

1

•8

9

2

2
17
2

Otero
Quay
Rio Arruba
Roosevelt
Sandoval
San J u a n . . .
San Miguel
Santa Fe
Sierra
Socorro
Taos
Torrance
Union
Valencia

141
350
180
66
44
71
678
580
50
234
65
95
109
184
16

135
348
163
66
43
70
629
544
44
225
60
94
108
181
3

1
1
36
31
1
6
3
1
1
3
9

11,553

11,029

423

Oncndaga
24, 471 22, 622
2,767
Ontario
2, 993
8,844
Orange
9, 600
1,085
Orleans
1, 233
3,067
Oswego
3,286
2, 208
Otsego...
2,370
620
Putnam
720
Queens
38,927 34, 278
7,165
Rensselaer
7,840
5, 421
Richmond
6,127
2,822
Rockland
3,200
2,569
St. Lawrence
2,765
2,876
Saratoga
3,100
Sehenectady
_ 9,896 9,333
517
Schoharie
550
329
Schuyler
_
352
693
Seneca.
746
3,643
Steuben
3,908
3,480
Suffolk
4,709
1,134
Sullivan
1,250
Tioga.
918
856
2, 582
Ton pkins
2,313
Ulster.
3, 500
3,182
2,000
1,780
Warren.
1,950
1,847
Washington
1, 890
1,711
Wayne
34, 000 26, 756
Westchester
976
903
Wyoming
509
467
Yates
10,927
8,031
Miscellaneous

1,218
157
441
86
144
94
46
3, 295
406
487
243
129
139
373
22
13
35
176
683
69
48
197
199
130
78
132
4,227
55
29
1,720

631
69
315
62
75
68
54
1,354
269
219
135
67
85
190
11
10
18
89
546
47
14
72
119
90
25
47
3,017
18
13
1,176

78,192

49, 369

2

Total

7

13
5
5
3
2

4
.

101

NEW YORK
Albany
Allegany
Bronx
Broome
Cattaraugus
Cayuga
Chautauqua
Chemung...
Chenango..
Clinton
Columbia..
Cortland...
Delaware.. _
Dutchess...
Erie
Essex
Franklin. „.
Fulton
Genesee
Greene
Hamilton...
Herkimer...
Jefferson
Kings
Lewis
Livingston..
Madison
Monroe
Montgomery
Nassau
New York..
Niagara
Oneida

16, 683 15, 407
1,112
1, 023
38,450 36,036
12, 867 12,150
4,101
3,843
3,421
3,115
_ 6,665 6,107
5,029
4,656
1,371
1.486
1,604
1,475
2,651
2,806
1,737
1,603
1,360
1, 456
6,200
5,605
61,526 56, 736
1,900
1,739
1,891
1,713
2,112
2,400
1,855
1,722
1,218
1,153
135
116
3,579
3,333
4,799
4,406
175, 317 156,221
608
565
1,600
1,498
1,912
2,081
36, 685 33, 465
4,900
4.610
10, 085
7,148
479; 157 416, 658
9,188
8,523
12,912 11,836




746
56
1,892
467
174
190
357
240
78
84
92
80
68
340
2,866
107
121
178
89
47
9
156
255
14, 235
22
57
114
1,895
172
1, 723
35, 091
437
683

530
33
522
250
84
116
201
133
37
45
63
54
28
255
1,924
54
57
110
44
18
10
90
138
4,861
21
45
55
1,325
118
1, 214
27. 408
228
393

Total

1,102,748 975,187

249

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar
year 1922—Continued
NORTH CAROLINA
Total
number
of
returns

Counties

Alamance
Alexander
Alleghany
Anson
Ashe
Avcry-._
Beaufort
Bertie
Bladen
Brunswick
Buncombe
Burke
Cab amis
Caldwell
Camden
Carter et__.
_.
Caswoll
Catawba
Chatham
Cherokee.
Chow an
Clay
Cleveland. _
Columbus
Craven
Cumberland
Currituck... . _ _
Dare
Davidson...
Da vie
Duplin
Durham
Edgecomb
Fo^syth
Franklin
Gaston
Gates
Graham _
Granville
G reene
Guilford
Halifax
Harriett
II ay wood.__
Henderson...
Hertford
._ _
Hoke
Hvde
Iredell
Johnston
Jones _ .

.

860
60
10
240
60
50
570
140
80
80
3,930
250
590
210
20
290
30
580
110
90
255
5
370
330
830
950
30
30
640
80
260
2,200
2,070
3,850
160
1,270
30
10
310
40
4,810
840
240
330
370
130
90
20
640
80
440
40

Under
$5,000

800
56
9
222
58
49
555
135
76
80
3,417
236
527
191
19
288
30
538
105
83
246
336
322
808
888
26
30
590
74
254
2,050
2,005
3, 516
155
1,128
29
10
290
40
4,284
790
230
316
347
129
83
19
586
433
40

$5,000 $10,000
and
to
over
$10,000

34
2
1
12
2
1
13
5
2

26
2

407
6
34
12
1
2

106
8
29
7

28
2
6
23
5
20
46
1
27
5
5
82
44
180
2
91
1
16
385
32

Q

13
19
1
3
35
1
3

6
2
2

'{

Counties

Lee
Lenoir
Lincoln
IVEcDowell
Macon
Madison
Martin
Mecklenburg .
Mitchell
Montgomery
Moore
Nash
New Hanover
Northampton
Onslow
. __
Orange
Pamlico
. __
Pas quo tank
Fender

3

Person
Pitt
Polk
Randolph
Richmond
{
Robe^on
Rockingham
Rowan
23 ! Rutherford
1 I Sampson
1 Scotland
58 Stanley
21 Stokes
154
Surry
3
Swain
51
Transvlvania
Tvrrell
Union
4
Vance
Wake
141 Warren
18 Washington
4
W^atauga
1 Wayne
4 Wilkes
Wilson
4
Yadkin..
1 Yancev
19 Miscellaneous
11
3
2
16
3

2
4

Total

Total
number Under $5,000 $10,000
to
and
of
$5,000
$10,000 over
returns
330
760
100
270
40
80
210
5,956
70
160
390
190
3, 430
J50
70
280
70
610
60
120
200
840
100
280
910
640
840
1,470
300
200
230
340
90
420
130
110
30
410
600
3,750
280
130
50
880
170
1 140
30
50
43

206
5,193
65
156
358
155
3, 269
140
70
263
70
572
56
114
186
823
94
264
877
604
800
1,421
280
195
205
323
88
386
129
106
30
404
564
3,531
263
129
46
816
161
1 054
30
48
10

58,009

69
170
78
86
207
61
173
124
76
350
108
604
173
221
21
132
110
685

320
733
85
251
40

22
11
14
3
3
556
4
1
22
J6
103
9

4
5
4

207
1
3
10
19
58
1

10

7

23
2

15
2
1
1
5
2
4
18
8
11
15
8
1
9
5

13
12
4
12
15
28
29
34
12
4
16
12
2
19
1
4
5
24
136
11
3
33
8
66

15

1
12
83
Q

31
1
20

2
24

9

53, 680

2,963

1,366

67
168
76
85
204
59
171
123
76
346
107
586
169
216
21
130
107
657

2
1
2

i

NORTH DAKOTA
Adams
Barnes
Benson. __
Billings
Bottineau.
Bowman
Burke
Burleigh .
Cass
.
Cavalier
Dickey. __ .
Divide
Dunn

Eddy

Emmons
Foster
Golden Valley
Grand Forks

75
550
190
35
155
77
181
911
3,653
270
239
116
64
156
110
122
65
2,064




75
536
189
35
154
77
169
872
3,405
268
231
113
64
154
110
121
63
1,967

Grant

11
1
1
8
26
196
2
6
2
2
1
9

79

Griggs
Hettinger
Kidder
La Mouxe
Logan.
4
McHenry
13
Mclntosh
52
McKenzie _. ..
McLean
2
Mercer
1 Morton._
Mountrail
Nelson
_ _.
Oliver
Pembina
Pierce-.
18 i Ramsey
3

3
2
2

i

1

A

14
3
5
2
2
24

4
1

1
4

250

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar
year 1922—Continued
N O R T H DAKOTA—Continued

Counties

Total
number Under
of
$5,000
returns

Ransom
Renville
Richland
Rolette
Sargent
Sheridan
Sioux
Slope
St'irk
Steele

460
60
555
94
123
61
34
127
470
110

454
59
536
92
122
61
34

$5,000 $10,000
and
to
over
$10,000

5
1
15
2

1
4
1

4

4rS

Counties

Stutsman.
Towner
Traill.
Walsh
Ward..

Total
number Under
of
$5,000
returns

$5,000 $10,000
to
and
$10,000 over

984
130
210
498
1,593
249
499
12

953
123
207
484
1,524
240
490
6

24
4
3
12
58
7
9
4

2
11
2

18, 750

18,051

556

143

10,247 10,016
25, 649 23, 553
269
286
29,901 29,008
__ __ 1,465
1, 345
923
963
Medina
461
Meigs
.
436
352
331
Mercer
1,837
1,977
Miami
249
260
Monroe
18,130 16,722
Montgomery
105
119
Morgan
110
118
Morrow
2,153
2,365
Muskingum
94
98
Noble
948
925
Ottawa
190
186
Paulding
813
871
Perry . . .
388
365
Pickaway. _ ._.
68
71
Pike
2,114
2,040
Portage
447
463
Preble...
_
315
Pumam _ __ __. 322
_
2, 662
2,397
Richland
1,342
1, 250
Ross
1,326
Sandusky.
1, 235
2,205
2,017
Scioto
1,692
1, 769
Seneca
638
675
Shelby
13, 093 12,197
Stark
24,568 23, 402
Summit
4,091
4,326
Tmmbull
2,699
2,580
Tuscarawas
154
143
Union
675
710
Van Wert
74
81
Vinton
635
670
Wrarren
965
1,104
Washington
2,075
1,978
Wayne .
588
561
Williams
1,341
1,393
Wood
432
416
Wyandot
190
81
Miscellaneous

164
1,443
14
597
80
27
12
16
93
8
971
5
3
132
4
18
3
49
18
3
41
16
5
193
62
65
129
44
28
597
852
178
80
7
21
2
23
99
78
22
31
12
77

67
653
3
296
40
13
13
5
47
3
437
9
5
80

20, 576

10,687

116
2
4
4
23
3
30
9
9

58
1

Williams-.
M iscellaneous
Total

110

7
3

2

onio
Adams
Allen
Ashland
Ashtabula
Athens
\uglaize
Belmont
Brown • . _
Butler
Carroll
Champaign
Clark
Clermont
Clinton
Columbiana
Coshncton
Crawford.
Cuyahosja
Darke
Defipiioo
Delaware.
Erie
Fairf>eld
Fa^ette
Franklin
Fulton
Gallia
Geauga
Green 0
Guernsev
Hamilton
Hancock.
Hardin
Harrison
Henry
Highland
Hocking
Holmes
Huron
Jackson
Jefferson
Knox
Lake
Licking
Logan

85
97
3 480 3, 235
627
571
4 085 3, 960
819
926
588
628
3 244 3 102
208
198
5 351
5 7r3
2"8
268
563
581
4 487
4 71)0
627
588
• r . r >8
595
4,879
5, 122
511
577
2, 232
2, 288
63 .r-fi6 54, O.r)5
678
025
453
429
252
211
2,514
2 667
978
1 072
641
685
18 685 16 460
365
377
122
140
154
168
968
1 022
1 108
1 181
59 990 53, 096
1, 202
1,310
591
('34
661
698
516
530
624
673
419
400
47o
489
1 997 1 049
391
418
5 752 5 528
667
611
2, 982
3,138
776
70S
1, 676
1,817
1,012
1,038

9
165
38
91
63
27
96
9
237
13
196
32
25
159
40
42
6, 264
41
16
32
100
65
1 3fo
8
12
6
38
4, 301
72
17
26
10
32
17
8
28
22
147
40
81
59
98
20

3
80
18
34
44
13
46
1
135
3
5
107
12
84
26
14
3, 247
12
8
9
53
29
16
860
4
6
8
16
21
2,593
36
26
11
4
17
2
6
20
5
77
16
75

Lorain
Lucas..
Madison
Mahoning
Marion

Total

43
6

364,988 333,725

5
1
9
5
33
2
72
30
26
59
33
9
299
314
57
39
4
14
5
12
40
19
5
21
4
32

OKLAHOMA

431

77
423
88
75
312
222
273
403

1,132

1,094

78
430
88
78
324
225

Adair
Alfalfa

\toka
Beaver
Beckham
Blaine
Bryan
Caddo
Canadian




1
7
3
11
3
9
21
31

1
7
7

Caner
__ __ 2,094
66
Cherokee
317
Choctaw . .
20
Cimarron
343
Cleveland-.
130
Coal
684
Comanche
231
Cotton..
. _.
242
Craig-

1,920
63
313
16
318
126
648
222
227

2
1
G
6

251

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar
year 1922—Continued
OKLAHOMA—Continued

Counties

Creek
Custer
Delaware
Dewey
Ellis
Garfield
Garvin
Grady
Grant
Greer
Harmon
Harper
Haskell
Hughes
Jackson
Jefferson
Johnston
Kay
Kingfisher
Kiowa
Latimer
Le Flore
Lincoln
Logan
Love..
McOIain
McCurtaixi
Mclntosh . .
Major

Mayes

Total
number Under
of
$5,000
returns
3,272
343
29
61
103
1, 740
316
917
283
202
93
41
102
301
363
196
83
1,991
211
304
142
531
283
667
94
172
212
191
112
87
72

3,027
334
28
60
99
1,645
285
846
278
189
90
40
99
277
349
194
83
1,680
207
294
141
516
255
629
91
168
202
171
112
84
66

$10,000
and
$10,000 over
$5,000

to

156
8
1
1
4
65
23
51
3
13
3
1
3
11
10
2
218
4
9
22
24
2
4
9
16

89
1

30
8
20
2

13
4
93
1
1
8
6
14
1
1
4

0

5

Counties

Total
number Under $5,000 $10,000
and
to
of
$5,000 $10,000 over
returns

Murray.
127
4,080
Muskogee _
403
Noble ._
Nowata
353
Okfuskee
360
Oklahoma
13,142
3,134
Okmulgee -.
2,671
Osage
607
Ottawa..
776
Pawnee
Payne
1,186
Pittsburg
1,417
Pontotoc
347
Pottawatomip
926
Pushmataha
110
Roger Mills . .
23
Rogers
222
119
Seminole _ . . .
Sequoyah
106
Stephens
.
1,037
Texas
206
Tillmann.
363
Tulsa
16,107
Wagoner
172
Washington
2,193
171
Washita
364
Woods
283
Woodward
349
Miscellaneous

121
3,818
383
325
317
12,201
2,875
1,671
526
703
1,095
1,355
336
889
109
22
206
116
103
983
200
349
14,473
163
1,990
166
348
276
8

1
13
2
3
41
6
12
1,088
5
156
5
13
6
297

72,063

65,486

4,649

1,928

145
Lincoln.
Linn
659
Malhcur. . . . . .
289
Marion
1,980
Morrow
208
Multnomah
38, 385
392
Polk
Sherman..
_.
259
444
Tillamook
...
Umatiila
1,773
Union
1,177
254
Wallowa
760
Wasco
905
Washington
Wheeler .
59
633
Yamhill
32
Miscellaneous

140
637
279
1,857
202
35,854
372
256
422
1,665
1,134
250
719
857
57
618
8

4
19
8
91
4
1,716
16
2
19
83
38
4
26
38
2
12
17

1
3
2
32
2
815
4
1
3
25
5

58, 245

2, 543

1,091

4,084
1,091
2, 692
1,577
1,375
2,530 2,318
2,345 2,171
9,714 8,975
14, 865 12,958
2,395 2,273
10, 450 9,690
9, 855 9,238
110
105
1,669 1,502

324
78
167
50
55
135
127
477
1,154
74
451
419
4

208
36
91
50
28
77
48
262
753
48
309
198
1
49

Total-

1

6
177
13
19
27
675
189
690
47
51
57
45
9
33

85
7
9
16
266
70
310
34
22
34
17
9

4
1
3
1
13
2
545
4
47
3
1
44

OREGON
Baker
Benton
Clackamas
Clatsop
Columbia
Coos
Crook
Curry
Deschutes
Douglas
Gilliam
Grant
Harney
Hood River
Jackson
Jefferson
Josephine
TTlamath

Lake
Lane

917
578
1,684
1,493
662
1,379
97
114
765
960
218
173
108
432
1,072
74
321
787
178
1,513

875
561
1,631
1,435
636
1,318
94
112
733
920
216
171
105
403
1,005
71
301
749
172
1,410

30
15
37
45
19
49
2
2
21
32
1
1
2
23
49
2
11
24
6
73

12
2
16
13
7
12
1
11
8
1
1
1
6
18
1
9
14

Total

61,879

15
10
3
7

30

PENNSYLVANIA

Adams
Allegheny..
Armstrong..
Beaver
Bedford
BerksBlair
Bradford...
Bucks
Butler
Cambria
Cameron...
Carbon
Center

537
491
133, 274 120, 779
3,930
3,781
10,489 10,172
468
439
12,150 11,054
9,627
9,212
2,042
1,956
2,882
2, 615
3,535
3,314
12,685 12,110
440
429
3,719
3,629
1,604
1, 500

10503°—25t-




-17

36
8,498
115
216
9
609
280
65
183
139
402
7
65
72

10
3,997
34
101
20
487
135
21
84
82
173
4
25
32

Chester
Clarion
ClearfieldClinton
Columbia

Crawford
Cumberland
Dauphin
Delaware
Elk
Erie
Fayette
Forest
Franklin

j
j
1
I

4,616
1,205
2,950
1,677
1,458

118

252

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar

year 1922—Continued
PENNSYLVANIA—Continued

Counties

Total
number
of
returns

Fulton
Greene
Huntingdon
Indiana
Jefferson. _
Juniata
Lackawanna
Lancaster
Lawrence
Lebanon.
Lehigh....
LuzerneLy coming
McKean
Mercer
Mifflin
Monroe.
Montgomery
Montour
Northampton
Northumberland -

15
760
776
2,415
4,475
194
16, 625
8,775
6,637
2,015
6, 783
17, 719
5,760
2,920
8,440
828
656
17, 050
219
10, 938
5, 615

Under
$5,000

14
699
710
2,246
4,323
183
15, 525
7,957
6,356
1,833
5,971
16, 618
5,329
2,536
8,189
761
580
13, 858
189
10, 271
5,306

$5,000 $10,000
to
and
$10,000
over

1
46
46
117
696
513
188
111
521
662
279
241
177
49
56
1,617
18
429
197

15
20
52
54
5
404
305
93
71
291
439
152
143
74
18
20
1,575
12
238
112

Counties

Perry
Philadelphia.—
Pike
Potter
Schuylkill
Snyder
Somerset-.
Sullivan
Susquehaima,-.
Tioga
Union
Venango
Warren
Washington
Wayne
Westmoreland..
Wyoming
York
Miscellaneous-.
Total

Total
number
of
returns

Under
$5,000

$5,000 $10,000

to
and
$10,000 over

348
337
151,153 129, 913 13,345
134
146
10
437
10
423
7, 571
7,125
288
126
4
119
2,755
2,590
115
292
264
13
1,240
1,214
19
729
691
28
292
265
20
1, 480
1,066
244
1, 825
1, 584
130
11,405 10, 871
378
583
516
52
17, 630 16, 785
544
219
201
11
6,038
5,407
388
664
279
258

3
7,895
2
4
158
3
50
15
7
10
7
170
111
156
15
301
7
243
127

587, 770 530, 768 36,262

20,740

RHODE ISLAND
Bristol
Kent
Providence

1,199
2,186
2,736
42, 045

1,087
2,035
2,439
38,174

61
89
138
2,296

51
62
159
1,575

Washington
Miscellaneous
Total

1,797
113

1,666
33

93
19

38
61

50,076

45,434

2,696

1,946

144
27
266
140
420
93
196
51
240
392
345
185
489
201
4,009
48
1,818
670
288
143
738
20

133
26
249
124
395
91
194
45
222
364
319
170
447
187
3,752

8

3
1
g
5
7
2

1,673
640
271
139
679
3

2
3
13
17
22
10
33
9
178
1
89
20
12
2
37
17

26, 830

25, 075

1,237

181
65
313
177
271
887
90
75
828

174
62
307
174
258
855
89
72
785

SOUTH CAROLINA
Abbeville
A iken
Allendale
Anderson
B amber g
B a r n well

Beaufort
Berkley
Calhoun
Charleston
Cherokee
Chester _ ._
Chesterfield
Clarendon
Colleton
Darlington
Dillon
Dorchester
Edgefield
F airfield
Florence
G eorgetown
Greenville
Greenwood
Hampton

382
323
67
1,019
147
115
190
58
64
5,967
279
400
219
124
113
550
196
211
105
146
1,051
350
3 270
457
104

377
303
67
957
142
112
176
56
62
5, 633
262
377
202
117
109
517
178
196
103
137
1,010
338
2 953
424
97

5
12
44
3
3
10
2
1
261
6
14
12
5
3
22
15
12
2
4
33
11
217
23
6

8
18
2

Horry
Jasper
Kershaw

Lancaster
Laurens
Lexington
McCormick
Marion
Marlboro . .
Newberrv
Oconee
Orangcburg
Pickens
Richland
Saluda
.. .
Spartanburg
Sumter
Union
Williamsburg
York
1 Miscellaneous
Total
Lee

4
1
73
11
9
5
2
1
11
3
3
5
8
1
100
10
1

47

9
11
18

3
5
11
4
5
9
5
79
56
10
5
2
22
518

SOUTH DAKOTA
i rmstrorg
Aurora
Beadle
Bennett
Bon Homme
Brookings
Brown
Brule
Buffalo

107
995

103
959

4
27

225
333
2,966
176

220
316
2,871
166
9

5
9
72
6




9

9
8
23
4

Butte
Campbell
Charles Mix
Clark
Clav
Codington
Corson
Custer
Davison

6
3
fi
3
8
25
1
3
35

1
1
5

7
8

253

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar
year 1922—Continued
SOUTH DAKOTA—Continued

McPherson

219
65
143
139
119
257
120
219
184
61
110
114
104
31
307
173
67
29
83
60
233
321
1,571
347
138
83

Under
$5,000

213
64
141
132
113
253
118
217
177
61
107
112
102
29
289
172
65
29
80
59
228
304
1,532
338
55
137
81

$5,000 $10,000
to
and
$10,000 over

6
1
1
6
6
4
2
2
6
2
1

I
1
1
1
1

to

Dav
Deuel
Dewey
Douglas _
_
Edmunds
Fall River
Faulk
Grant
Gregory..
Haakon
Hamiin ..
Hand
Hanson
Harding . - _. _
Hughes
HutchinsHyde
Tackson
Jerauld
Jones
Kingsburv. _
Lake
Lawrence
Lincoln
Lyman _

Total
number
of
returns

-Sto

Counties

2

2
3
3
16
33

2
1

6

q
9

Total
number Under $5,000 $10,000
and
to
of
$5,000 $10,000 over
returns

Counties

Marshall
Meade.._
Mellette
Miner
. .
Minnehaha
Moody
Penningtou
Perkins
Potter
Roberts
Sanborn
.
Shannon
Spink
Stanley
Suliv.
Todd
Tripp
Turner
Union
Walworth
Washabaugh .
Washington
Yankton _
Ziebach
Miscellaneous
Total

._
.

.
..
.

185
125
21
110
4,435
137
483
87
74
170
121
18
489
55
92
23
198
366
259
431
1
500
18
12

181
12!
21
108
4 192
128
457
86
71
167
118
17
478
52
92
22
189
356
253
425
1
3
480
18

2
191
9
19
1
3
3
3
1
9
3
1
8
9
5
5

1
52
7

2

1
1
1
1

20,664

Jackson
13
Jefferson
93
11
Johnson
Knox
6,817
Lake
90
Lauderdale
263
Lawrence
140
Lewis16
Lincoln
254
Loudon
188
McM'inn
464
McNairy
33
Macon
13
Madison
1, 507
Marion
224
Mapshall
95
Maury
699
Meigs
....
3
Monroe
119
Montgomery
602
Moore
Morgan
109
Obion
_
298
Ovcrton
137
Perry. _
11
Pickett (not reported).
Polk
196
Putnam
.
225
Rhea
112
Roane
412
Robertson
354
359
Rutherford
6fi
Scott.
Sequatchie
Sevier
25
Shelby
17, 537
Smith
37

13
88
9
6,175
76
241
139
16
244
181
449
31
11
1, 439
216
89
654
3
112
520

18

2

9

21,465

2

4
3

3

647

154

2
420
9
15
1

222
5
7

TENNESSEE
Anderson
173
201
Bedford
25
Benton
36
Bledsoe
311
Blount
.
243
Bradlev
360
Campbell _
17
Cannon _
158
Carroll
95
Carter
Cheatham
23
22
Chester
134
Claibcrue
6
Clav
....
129
Cocke
216
Coffee
59
Crockett
50
Cumberland
13,113
Davidson
14
Decatur
32
De Kplb
185
Dickson
381
Dyer
164
Favette
Fentress
33
Franklin
_„ ...
315
345
Gibson
197
Giles
20
Grainger _
_
Greene
227
98
Grundy
299
Hamblen
8, 352
Hamilton
Hancock
._
3
102
liar deman
43
Hardin . . . .
219
Hawkins
ITaywood
254
Henderson
79
Henrv
418
49
Hickman _..
17
Houston
Humphreys
55




169
192
25
36
297
215
314
16

153

92
22
21
130
6
120
207
55
45
11,850
14
31
181
343
153
28
295
330
189
19
204
90
281
7,627
3
98
41
206
234
78
405
48
17

64

3
7

1
2

12
17
32
1
3
2
1
1
3

2
11
14

7
8
3
4
865

2
1
1
1
398

3
26
8
2
18
10
19
6
13
475
3
1
10
15
1
9

2
1
1

I
1
3
3
2
5
1
1
4
2
5
25)

i

l
3
5
4
1

1

Stewart
Sullivan
Sumner
Tipton
Trousdale—

2Q

905
244
234
25

1

10
5
13

4
36

2
2
2
1
18
1
2
9

6
51

1
31

105
282
131
14

4
10
6

6

189
216
108
387
317
319
60
6
25
15,712
34
27
848
228
217

4
5
4
10
30
25
5

23

50

1,136
3
2
38
12
15
1

3
4
15
7
15
1
689
19
4
2

1

254

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties^ calendar
year 1922—Continued
TENNESSEE—Continued

Total
number Under $5,000 $10,000
to
and
$5,000 $10,000 over
of
returns

Counties

Unicoi
Union
Van Buren
Warren
Wavne
Weakley

_

437
1
2
148
959
20
205

429
1
2
134
888
19
196

7

1

10

4
23

48
1
7

Counties

White
Williamson
Wilson
Miscellaneous

Total

Total
number Under $5,000 $10, 000
to
and
of
$5,000 $10,000 over
returns
190
282
228
836

189
267
216
802
63, 555 58, 038

1
12
9
22

3
3
12

3,656

1, 861

8

1

2

TEXAS
Anderson
Andrews
Angelina
Aransns
Archer
Armstrong
Atascosa
Austin
Bailey
Bandera
Bastrop
.
Baylor
Bee
Bell
Bexnr
Blanco
Borden (not reported).
Boscme
Bowie
Brazoria
Brazos
Brewster
Briscoe
Brooks
_
Brown
Burleson
_.
Burnet
Caldwell
Calhoun
Callahan
Cameron
Camp..
Carson
Cass
Castro
i
Chambers
Cherokee
Childress
Clay
!
Coke
Coleman
Collin
Coilingsworth
Colorado
Comal
Comanche
I
Concho
!
Cooke
!
Coryell
!
Cottle
I
Crane (nor re- :
ported).
Crockett
Crosby
'
Culberson
'
Dallam
i
Dallas.
..I
Dawson
Deaf Smith
Delta
Denton
DeWitt

748
6
427
455
28
29
113
120
68
68
155
154
325
320
0
3
9
13
503
518
134
140
185
190
1,175
1,112
14 802 13 740
15
17
780

209
1,048
816
425
134
3
52
611
258
102
488
56
210
1 043
91
140
126
1
108
436
354
280
40

207
1,002
781
388
124
3
50
583
255
96
457
55
196
997
87
134
119
1
102
417
345
265
40

27

5

21
1

7

5

2

1
5
1
15
3
5
43
812
1

20
250
1

2
35
29
35
7

11
6
2
3

1
3
3

2

21
3
6
28
1
14
36

7

3
10
4

6

6

1

5~
15
9
10

1
4
5

305
835
130
378
349
175
51
425
218
70

288
783
130
356
322
172
48
400
210
65

15
34

2
18

17

5

22
3
2
17
6
5

5

48
107

40
98

5
9

3

10

10

5
2,156
4
5
3
18
39

2
635
2

154
147
28, 635 25,844
105
99
140
135
210
207
488
468
579




637

1
8
2

9

3

62
71
Dickens
63
63
Dimmit
237
245
Donley . _
70
76
Duval
1,785
1,687
Eastland
Ector (not reported).
Edwards
30
31
Ellis
1, 236
1,313
El Paso
8, 533 7,996
Erath
326
311
557
Falls
516
455
Fannin
440
468
436
Fayette
121
125
Fisher
162
163
Floyd .
86
91
Foard
392
410
Fort Bend
48
49
Franklin
334
407
Freestone. _
83
92
Frio
14
14
Gaines
6, 043 5,569
Galveston
78
86
Garza
167
174
Gillcspie
7
Glasscock
7
86
92
Goliad
-.
276
302
Gonzales
135
140
Gray
2,580 2,488
Grayson
390
377
Gregg
308
306
Grimes
364
395
Gundalupe
_
385
368
Hale
173
190
Hall
148
Hamilton
_
154
37
Hansford
38
Hardeman
376
393
453
474
Hardin
25,976 23, 519
Harris
Harrison
1,218
1,161
22
21
Hartley
143
Haskell
151
357
335
Hays
205
199
Hernpnifl
132
Henderson
140
496
Hidalgo
528
673
708
Hill
Hockley (not reported).
Hood
33
35
Hopkins
279
284
Houston
. . __
117
143
350
337
Howard 1
Hudspe' i
1,189
1,141
Hunt
5
5
Hutcninson
21
21
Irion
Jack
106
103
80
75
Jackson
218
212
JasDer
53
50
Jefl Davis
7,091
Jefferson
7,579

8
4
71

64

437
14
33
13
30
2
1
5
10
1
44
7

2
27

1
13
100
1
8
2
2
2
8
29

308
8
7

166

3
20
5
74
11
2
19
13
17
6
1
10
16
1, 891

3
6

43

1
8
18
4
5
28
31
2
5
16
12
2

18
2
12
4

7
5
566
14

4
2
3

4
4

10
1

32

16

2
5
6
3
383

1

105

255

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar
year 1922—Continued
T E XAS—Continued

Counties

Jim Hogg
Jim Wells
Johnson
Jones
Karnes
Kaufman
Kendall
Kennedy (not reported).
Kent
Kerr
Kimble __ _
King.
Kinnev
Kleberg
Knox
Lamar...
Lamb
Lampasas
La Salle
Lavaca
Lee
Leon
Liberty
Limestone
Lipscoinb
Live Oak
Llano
Loving (not reported) .
Lubbock
Lynn
McCulloch
McLennan
..
McMullen (not
reported).
Madison
Marion
Martin
Mason
Matagorda
Maverick
Medina
Menard
Midland
Milan
Mills
Mitchell
Montague
Montgomery
Moore
Morris
Motley
Nacogdoches
Navarro..
Newton
Nolan
Nueces
Ochiltree
Oldham
Orange
Palo Pinto
Panola
Parker
Parmer
Pecos
Polk
Potter
Presidio
Randall

Total
number U n d e r $5,000 $10,000
and
to
of
$5,000
over
$10,000
returns
42
86
840
490
352
790
114

38
82
811
461
331
742
107

25
181
40
6
76
382
190
1,020
22
170
67
793
104
65
435
1,626
40
26
100

23
167
40
6
71
376
187
958
152
67
775
101
65
40S
1,351
40
25
95

476
54
170
3,939

437
51
157
3, 555

44
70
40
62
482
273
157
64
155
507
64
210
245
222
10
40
45
283
1,340
92
382
813
41
14
827
670
94
298
34
95
179
2, 211
188
19
91

43
62
39
61
451
253
155
63
146
483
64
175
222
209
10
38
43
264
1, 197
88
360
764
41
14
775
621
93
287
32
95
165
2,118
182
19
85




4
4
25
28
19
36
2

4
1
2
12
5
2

7

7

3
3
3
54

2
3
8

11

7

14
1

4
2

23
178

4
97

99

1
5
38
3
13
288

5
1
1
17
13
2
8
21

1

96
1
3
14
7
1
1
3

32
20
11

3
3

1
2
17
104
4
22
43

1

2

2
39
6

34
28
1
8
2

18
21

3
62
3

11

5

1

3

31
3

Counties

Reagan (not reported) .
Real
Red River
Reeves
Refugio—
Roberts
Robertson
Rockwall.__
Runnels
Rusk
Sabine
San Augustine
San Jacinto
San Patricio
San Saba...
Schleicher
Scurrv
Shack] eford
Shelby
Sherman
Smith
Somervell . _
Starr
Stephens..
Sterling
Stonewall
Sutton
Swisher
Tarrant
Taylor
Terrell ..._
Terry
Throckmorton
Titus
Tom Green
Travis
Trinity
Tyler
Upshur___ .
Upton (not reported) .
Uvalde
Valverde
Van Zandt ._.
Victoria
Walker
Waller
Ward
Washington
Webb
Wharton
Wheeler
Wichita
Wilbarger
Willacy
Williamson
Wilson
Winkler (not reported) .
Wrise
Wood
Yoakum (not reported).
Young...
Zapata (not reported) .
Zavalla
Miscellaneous
Total

Total
number U n d e r $5,000 $10, 000
and
to
of
$5,000 $10,000 over
returns

9
273
144
85
81
267
94
362
149
93
68
23
285
67
38
134
163
197
28
1,004

9
280
149
85
82
284
97
385
160
95
74
25
297
71
42
140
176
210
28
1, 043
9
60
1, 435
44
41
91
105
12,590
1, 063
109
68
34
135
765
2,878
199
104
90

55
1,357
44
39
80
100
11,642
973
107
68
34
130
727
2,567
195
103
90

249
447
210
517
191
85
48
476
1, 003
441
105
7, 235
420
12
1,240
140

238
432
199
476
178
84
45
464
603
429
97
6,804
393
7
1,183
135

10
10
11
23
11
1
3
8
80
9
3
289
20
3
46

225
227

219
223

6
4

735

661

50

26
165

25
102

1
51

12

10, 438

3,328

186,865 173, 099

7
5
1
11
3
20
9
2
4
2
12
4
1
4
10
11
34
2
3
67

6
3
2
2

3
2
3
2
5

2
11

2
6
4
654
66
2

5
1
294
24

5
28
233
4
1

10
78

1
5
18

4
20
5
142
7
2
11

24

256

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar
year 1922—Continued
UTAH
Total
number Under $5,000 $10,000
to
and
of
$5,000 $10,000 over
returns

Counties

Beaver
Boxelder
Cache
Carbon
D 8,226 tt
Davis
Duchesne
Emery
Garfield

Grand
Iron

Juab
Kane
J 1 illard
V
Piutc

2,468
2

171
401
593

2,443
2

1
3
28
23

324
36
196
14
93
79
539
31
131
50
41

308
35
194
14
90
76
502
30
130
49
39

14^
1
1

172
407
627

..

3
3
27
1
1

Counties

Rich
Salt Lake
San Juan _
Sanpete
Sevier
o
Summit
Toocle
1 Uintah
Utah
Wasatch
Washington
10 ' Wayne
i Weber __
Miscellaneous
3
6
2

Total
number
of
returns

Under
$5,000

23
15, 886
10
229
147
437
258
123
1 121
56
49
13
3,744
19

22
14,976
10
216
145
425
251
120
1,091
53
49
12
3,551
8

27, 325

$5,000 $10,000
to
and
$10,000 over

622

1
288

9

4

9
7
3
21
3

3
9

1
145
10

48
1

26, 006

940

379

689
3,517
2,196
1, 567
2,168
24

634
3,279
2,021
1,450
2,044
6

37
159
143
79
82
10

18
79

Total

17, 901

10, 484

1,001

416

Greene
Greensville.
Halifax
Hanover
Henrico
Henry
Highland
Isle of Wight
James City
King and Queen..
King George
King William
Lancaster
Lee
Loudoun
LouisaLunenburg..
Madison
Mat hews _.
M echlenburg
Middlesex
Montgomery
Nansemond
Nelson
New Kent
Norfolk,
Northampton
Northumberland
Nottoway
Orange
Page
Patrick
Pittsylvania
Powhatan
Prince E d w a r d . .
Prince George
Princess A n n e . . .
Prince William..
Pulaski

5
189
346
242
17, 324
242
9
70
88
20
35
104
69
118
242
69
242
19
69
277
35
312
484
69
35
18, 140
483
69
346
173
155
35
1,959
17
173
242
138
311
208

3
175
320
226
15, 474
216
9
65
83
19
35
99
66
112
214
66
235
14
67
249
33
289
415
67
33
17, 033
461
54
327
158
148
30
1,730
14
154
227
133
298
189

2
8
23
11
1, 276
16

6
3
5
574
10

1

Total

2

VERMONT
Addison
Bennin°'ton
Caledonia
Chittendcn
Essex
Franklin
Lamoille
Orange

475

1 217
<K)7
2N2
1 209
71
225
332

452
1,084
924
2,611
275
1,128
70
200
300

19
81
56
238
6
55

4
52
17
83
1
26

i[

16
19

Orleans
Rutland
Washington
Wind ham
Windsor
Miscellaneous

9
7

38
42
8

VIRGINIA
373
828
850
35
139
69
2, 879
876
- 139
207
12
138
Botetourt _
173
Brunswick
35
Buchanan
30
Buckingham
2,588
Campbell
104
Caroline . . _.
25
Carroll
__.
9
Charles City
104
Charlotte
166
Chesterfield
58
Clarke
10
Craig
ITS
Culpeper
_ _17
Cumberland
13S
Dickenson
Dinwiddie. _ _. 1,518
969
Elizabeth C i t y . . .
Eseex _
_ ___
09

Accomac
Albemarle
Alleghany
Amelia
Amherst
Appomattox
Arlington
\ugusta
Bath
Bedford
Bland

Fairfax
Fauquier
Floyd
Fluvanna _
Franklin
Frederick
Giles
Gloucester
Goochland
Grayson

138
10
104
416
101
G9
35
56




353
707
802
32
137
67
2,760
786
129
181
12
131
161
31
30
2, 258
100
20
7
101
151
49
10
143
17
134
1,410
917
69
530
104
9
34
95
372
101
64
30
53

196
3
3
2
1
11
6

136
1
2

5
5
1
4
3
4
19
7
5
1
23
2
19
46
2
831
17
12
10
9
5
5
137
3
11
10
13
15

1
2
9
3
1
5
4
23
2
276
5
3
3
6
2
92
8
5
5
4

257

STATISTICS OP INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar
year 1922—Continued
VIRGINIA—Continued.
Total
number Under $5,000 $10,000
to
and
$5,000 $10,000 over
of
returns

Counties

Rappahannock...
Richmond
Roanoke -_. _
Rockbridge
Rockingham_ _
Russell
Scott
Shenandoah
Smvth
Southampton
Spotsylvania.
S tali or d
Surry

27
35
6,554
311
449
380

26
34
6,126
276
409
357
102

104

158
249
220
294
22
45

173
277
242
329
22
51

1
291
29
30
15
2

1

137
6
10
8

13
19
17
25

2
9
5
10

5

Counties

Sussex
Tazewell
Warren
Warwick
Washington
Westmoreland
Wise
Wythe
York . .
Miscellaneous

1

Total

Total
number Under $5,000 $10,000
to
and
of
$5,000 $10,000 over
returns
6
28

70
657
56
2,294
674
47
1,070
173
35

59
578
52
2,200
619
44

5
51
4
73
42
2

993

61

97

26

54

17

71, 523 65,716

4,091

1,716

158
34

10
1

21
13
1
16
5

WASHINGTON
344
350
Adams
174
175
Asotin
375
367
Benton
2,600 2,524
Chclan
Clallam
C
|
680
672
k
Clarke
____! 1,325 1,299
247
Columbia
255
Cowlitz
465
425
219
Douglas.
220
44
Ferry.
45
Franklin..
510
507
363
Garfield.
375
190
Grant..
190
Grays Harbor
5,679 5,450
Island
100
99
329
Jefferson
340
King
43,915 41,154
Kitsap
I 1,575 1,542
Kittitas
I 1,050
1,017
251
Klickitat
255
Lewis
1,870 1,837

5
1
8
68
8
21
6
33
1
1
3
9
145

1

Lincoln...
Mason....

8

Pacific.
PendOreille
Pierce..
San Juan
Skagit..
Skamania
Snohomish
Spokane...
Stevens
Thurston..
Wahkiakum
Walla Walla...
Whatcom
Whitman
Yakima
_
Miscellaneous i

5
2
7

3
84
1

11

2,143
31
30
3
27

618
2
3
1
6

Total

575
380
380
980
275

565
372
371
941
269

15,173

14, 533

100

93

1,405

1,362

3,190
19, 655

3,016
18,796

1, 625

1,569

110

440

165

105

437

161

2,500
2,408
2,380
2,243
1,625
1,601
6,328 6,181
3,581 3,412
23, 216 117, 489

9
5
8
30
4
512
3
39
2
111
701
3
45
4
70
89
19
109
140

2
128
4
4
3
63
158
22
48
5
38
29

4,457

WEST VIRGINIA
Barbour.
Berkeley
Boone
Braxton
Brooke
Cabell
Calhoun.
Clay
Doddridge
Fayette
Gilmer...
Grant
Greenbrier.
Hampshire
Hancock
Hardy.
Harrison
Jackson
Jefferson
Kanawha
Lewis
Lincoln
Logan
McDowell
Marion
Marshall
Mason
Mercer
Mineral.

408
913
287
343

._
-

397
882
279
342

1,394
5,694

1,352
5,042

84
104
219

83
100
203

3,002

2,893

131
86
450
69

__

129
86
416
66

1,218

1,186

3,751

3,529

114
327

108
302

8,814

7,829

2,372
3,274
4,032
1,506

2,261
3,132
3,840
1,432

3,638

3,373

802

780

68

__

-

781
138

307

63

743
133

296

i Including Alaska.




8
20
7
1
26
467
1
2
13
60
1
27
1
19
3
146
6
21
681
27
3
73
93
122
57
7
148
18

3
11
1
16
185
2
3
49
1
7
2
13
2

76
4
304
11
2
38
49
70
17
4
117
4

Mingo
Monongalia
Monroe
Morgan
Nicholas
Ohio
Pendleton
Pleasants
Pocahontas
Preston
Putnam.
Raleigh
Randolph
Ritchie
Roane
Summers
Taylor
Tucker
Tyler..
Upshur..
Wayne. .
Webster.
Wetzel...
Wirt
Wood.
Wyoming
Miscellaneous
Total

1,372
2,034
108
147
514
7,835
18
193
163
793
484
2,150
. 681
451
233
572
1,263
316
449
288
325
97
581
31
3,373
662
42
69,501

1,293
1,882

27
50
1
2
6
296
1
3
2
6
4
27
12
2
6
2
9
2
24
5
1
1

647
11

52
102
2
2
13
591
1
2
9
23
7
65
26
8
10
10
20
7
20
8
8
3
12
1
143
14
22

64, 699

3,239

1,563

105
143
495

6,948

16
188
152
764
475

2,061

638
441
217
560

1,234

30V
405
275
316
93
566
30

3,160

70
1

258

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar
year 1922—Continued
WISCONSIN
Total
number Under $5,000 $10,000
to
and
of
$5,000 $10,000 over
returns

Counties

248
248
Adams
1,049 1,012
Ashland
662
680
Barron.
290
296
Bay field
3, 537 3,306
Brown
303
296
Buffalo
86
Burnett
87
674
689
Calumet
Chippewa
1 126 1 081
609
596
Clark
1,411 1,355
Columbia
291
279
Crawford
7,414
6,965
Dane
Dodge1,837 1,768
272
282
Door
Douglas.
3,330 3,196
610
Dunn
585
2,322 2,203
Eau Claire . . .
62
65
Florence
3, 563 3,395
Fond du Lac
182
172
Forest
Grant
1, 343 1,311
Green .
1,275 1,237
394
365
Green Lake..
774
Iowa
754
325
Iron
i 330
272
271
Jackson
2,071
1,969
Jefferson
424
429
Juneau
Kenosha
4, 825 4,629
264
270
Kewaunee
3, 248 2,996
La Crosse
660
Lafayette
669
715
740
Langlade
670
629
Lincoln...
2. 565 2,415
Manitowoc.
2,279
2,114
Marathon

30
13
3
160
6

7
5
3
71
1

1
10
33
11

5
12
2

43
8
303
55
9
100

13
4
146
14
1
34

19

6
44

75
3
128
8
25
26
19
16

40
2
7
12
10
4

77

3
1
25

1
177

5
75

2

4
138

1
58

6
20
23
83
99

3
5
18
67
66

Counties

Marine tte
Marquette
Milwaukee .
Monroe
Oconto
.
Oneida
Outagamie
Ozaukee.
Pepin
Pierce
Polk
PortagePrice
Racine.- .
Rirhland
Rock
Rusk
St. Croix
Sauk
Sawyer
Shawano. .
Sheboygan
Tavlor...
Trempealeau
Vernon.
Vilas
Walworth
Washburn
Washington
Waukesha
Waupaca
Waushar a
Winnebago
Wood
Miscellaneous
Total .

Total
number Under $5,000 $10,000
and
to
of
$5,000 $10,000 over
returns
1,052
995
170
166
64,413 58,734
903
880
500
493
630
596
3,370 3,177
634
264
402

605
261
396

446
1,208
487
7,095
438
4,746

436
1,167
472
6,786
428
4,491

322

313

750
1,414
87
509
4,220
258
633
695

38

2
4,079
17
4
20
122
18
3
5

9
29
9
212
6
180
8

19

2
1,600
6
3
14
71
11
1

1
12
6
97
4
75
1
5
13
1
3
100
1
3
7
4

4,163
1,478

3,815
1,377

68

21

15
42
2
8
149
2
7
9
7
55
2
29
71
16
2
208
73
27

160,519 150, 219

7, 219

3,081

2
11
2
43
47
7
3
5

1
2
3
20
9
5
2

122

730
1,359
84
498
3,971
255
623
679
111

1,722

1,653

345

343

1,140
2,430
1,113
207

1,103
2,326
1,091
203

14

8
33
6
2

140
28
20

WYOMING
Albany
Big Horn
Campbell
Carbon
Converse
Crook
Fremont
Gosh en
Hot Springs
Johnson
Laramie
Natrona

1 629

1 571

686
108

673
104

1 775
_-

518
68
665
163

707
163
3,157
1,065
5,155

1,722
498
67
635
158

752
160
3,024
1,046
4,845

42
13
4
38
14
1
26
5

16

8
2

7
1
25
3
84

108

16
226

15
6
4

Niobrara
Park
Platte..
.
Sheridan
Sweetwater
Uinta
Washakie
Weston..
Yellowstone National Park
Miscellaneous
Total

179
289
336

176
276
331

1,520
2,744

1,457
2,688

532
122
290

520
117
285

12

3

6

3

21, 943 21,108

629

206

TABLE 16.—Personal returns by cities, calendar year 1922
ALABAMA
Returns Cities
80 Fairfield.
400 Florence..
800 Gadsden.
975 Hunts villc.
15,200 Mobile
400 Montgomery
ALAfcKA

Cities
Alabama City
Albany
Anniston
Bessemer
Birmingham
i i h
Dothan
Anchorage
Cordova..
Fairbanks

Not reported. I Juneau
340 I Ketchikan
255 | Kennecott




Returns Cities
400 Phoenix City
420 Seln^..
650 Sheffield
640 Talladega
4,250 Troy
4,100 Tuscaloosa

425
340
Not reported.

Nome
Sewaxd

_

Returns
90
1,335
320
220
250
800
Not reported.
Not reported.

259

STATISTICS OF INCOME
TABLE 16.—Personal returns by cities, calendar year 1922—Continued
ARIZONA

Returns Cities
1,016 Prescott.

Returns Cities

Cities
Bisbee...
Douglas.
Globe.—

.

746
1,065
701

Miami
Nogales.
Phoenix

Returns

965
2,557

466
4,170

Tucson

660
6,902
254
650
360

PineBlufT____
ne
T
k
Texarkana 8
Van Buren
West Helena

ARKANSAS
Blytheville
Fayetteville e
y
e
e
F t Smith
Fort S i t h
Helena.
Hot Springs..

360
3

Alameda
Alhambra
Anaheim
Bakersfield
Berkeley
Brawley
Calexico
Chico
El Centro
Eureka
Fresno
Glendale
Hanford
Long Beach
Los Angeles
Marysville
Modesto

2

3
1,981
854
1,000

3,928
1,581
1,446
3,200
8,309
396
432
895
590
1,464
7,245
3,150
821
8,846
134,385
832 i
1,138|

Jonesboro
Little Rock
i
Mariana
North Little Rock
Paragould

CALIFORNIA
Monrovia
Monterey
Napa
Oakland
Ontario-..
Palo Alto
Pasadena.
Petuluma
Pomona
Redlands
Richmond
Riverside
Sacramento
San Bernardino..
San Diego
San Francisco...
San Jose

_
3

2,021
0 830
300
90

670 [ San Leandro
505
431 San Luis Obispo
859
768 SanMateo
1,116
23, 810 San Rafael
853
590 Santa Ana
2,324
1,211 Santa Barbara
2,949
8,892 Santa Clara
464
1,054 Santa Cruz
874
1,059 Santa Monica
1,451
823 Santa Rosa.
969
2,559 South Pasadena... Not reported.
1,650 Stockton
5,729
9,835 Vallejo
2,907
1,750 Venice
990
7,030 Visalie
917
78,210 Watson villo
864
5,381 Whittier
2,110

COLORADO
Boulder
._„
Canon City
Colorado Springs
Denver
Englewood

938
449
3,342
32, 518
244

Fort Collins
Grand Junction
Greeley
La Junta
Leadville

876
1,019
1,060
978
464

Longmont
Loveland
Pueblo.
Sterling
Trinidad

.-.

570
428
3,643
570
1,385

CONNECTICUT
Ansonia
Bridgeport
Bristol
Danbury
Derby
Greenwich
Hartford
Meriden
Middletown...

1,514
11,955
1, 550
2,017
772
2, 576
18,390
2,639
1,993

Naugatuck
New Britain
New Haven
New London
Norwalk
Norwich
Putnam
Rockville
Shelton

981
3,379
16,475
2,559
2,548
3,599
674
Not reported.
664

Southington
Stamford
Torrington...
WallingfordWater b u r y .
Willimantic

552
3,140
1,541
_
904
7,425
Not reported.

Winsted.--

Not reported.

DELAWARE
Wilmington

11,070
DISTRICT OF COLUMBIA
77,923

WASHINGTON.
FLORIDA
Datona
Fernandina
Gainesville
Jacksonville
Key West
Lakeland

525
163
375
8,850
475
690

3,825
1,060
450
2,176
743
1,377

Miami
Orlando
Palatka
Pensacola
St. Augustine
St. Petersburg

Sanford..
600
Tallahassee
260
Tampa
5,020
West Palm Beach
740
West T a m p a
. . N o t reported.

GEORGIA
Albany
Americus
Athens
Atlanta
Augusta

Brunswick.
Columbus..
Cordele
Dalton

645
431
817
25,815
4,212
522
!,418
191
198

Decatur
Dublin
East Point..
Elberton.
Fitzgerald.
Gainsville.
Griffin
Lagrange - .
Macon

884 Marietta.
190 Moultrie.
201 Newnan..
200 Rome _
211 | Savannah
296 Thomasville
387 Valdosta..
429 Way cross..

502
230
276
7,750
401
522
763

4,707 I
HAWAII

Honolulu.




_.

„

T ~ - « T 6,588

260

STATISTICS OF INCOME
TABLE 16.—Personal returns by cities, calendar year 1922—Continued

Cities
Boise
Burley
C aid well

..

.

Returns
2 72n
150
322

IDAHO
Cities
Returns
Coeur d'Alene . . . . . . .
585
Idaho Falls
736
705
Lewiston

Cities
Nampa
Pocatello.__
T w i n Falls

Returns
540
2,532
795

ILLINOIS
Alton
Aurora
Beardstown
Belleville
Belvidere
Benton
Berwyn
Bloomington
Blue Island
Cairo
Canton
Carbondale
Carlinville
Centralia
Champaign
Charleston
Chicago
Chicago Heights
Cicero
Clinton
Collinsville
Danville
De Kalb
Decatur
Dixon
Duquoin
East Moline
East St Louis
Edwards ville
Eldorado _ .
Elgin

1 393
4,273
730
2,262
358
426
2 0,88
3, 098
1, 650
942
471
534
455
1,218
1,874
592
304, 730
1 327
5, 948
760
•1S9
3,226
321
4, 403
665
406
Net re
f/040
396
281
3, 715

Evanston .
__ _ 7,834 M o u n t Vernon
Forest Park._
1,552 M u r p h y sboro.__
Freeport
1,851 Normal
2,648 North Chicago
Galesburg.
804 Oak Park
Granite City
Harrisburg
...
681 O t t a w a . . .
859 Pana.__
Harvey
._ _
813 P a r i s . . .
Herrin
1,170 Pekin
Highland Park
373 Peoria
Hillsboro.
352 Peru
Hoopeston
Jacksonville. __
989 Pontiac
299 Q u i n c y . . .
Johnston City
_
5,198 Rock Island
Jolipt
1,613 Rockford
K'inkakee
1,038 Savanna
Kewanee
._
1,930 Spring Valley
La Grange
985 Springfield
La Salle
.
321 Staunton
Lawrence ville
102 Sterling
Lincoln
_
321 Streator
Litchfield
405 Taylorville.__
M'. acorn b
573 Urbana
_
Marion
985 Waukegan
Mattoon
Mavwood.
_.
2,068 West Frankfort
574 West H a m m o n d
Melrose Park
170 Wilmette
Metropolis
2,678 | Winnetka
Moline
678 Woodstock
Monmouth
402 Z i o n . . . .
Mount Carmcl

297
595
322
296
11,209
1,019
152
449
924
8,645
593
536
2, 773
2,821
5,895
551
236
5,691
371
820
972
537
675
2,101
299
173
2, 301
1,596
465
250

INDIANA
Anderson..
Bedford
Bicknell
Bloomington
Bluffton.'
Brazil
Clinton
Columbus.
Connersville
Crawfordsville
East Chicago
Elkhart
Elwood
Evansville.
Fort Wayne
Frankfort
Gary
Goshen
Greencastle

27S
884
322
532
724
586
917
651
2, 6.'
2, 752
?,02
5, 863
9,359
863
5, 289
614
312

Greensbur g
Hammond
Hartford
Huntington
Indianapolis
Jeffersonville
Kendallville
Kokomo
La Porte
La Fayette
Lebanon
Linton
Logansport
Madison
Marion
Michigan City
Mishnwaka
Mount Vernon
Muncio

Albia
Ames
Atlantic
Boone._
Burlington.
Cedar F a l l s . . .
Cedar Rapids
Centerville...
Chariton...
Charles C i t y
Cherokee
Clinton

261
416
403
1,008
1,770
371
4,048
424
271
301
416
2,023

Council Bluffs
Creston
Davenport
Des M o n i e s . . .
Dubuquo...
Fairfioid
Fort Dodge
Fort Madison..
Grinnoll
Iowa Citv
Keokuk.:
Marshalltown

Arkansas City
Atchison.._
Cbamite _
CofTeyville.
Dodge City
El Dorado
Emporia
Fort Scott
Hutohinson

1,150
832
1,050
990
580
960
1,110
740
1,810

Independence..
Iola
Junction City
Kansas City
Lawrence..
Leavenworth.
Manhattan
Newton
Ottawa.

1, .-28

304
4, 213
297
1,079
33, 023
791
313
1,904
1,216
2,518
400
315
1,823
254
1,173
1,547
1,816
174
2,245

I

New Albany
Newcastle
Peru
Portland
Princeton
Richmond..
Rushville
Seymour
,
Shelby ville
South B e n d . . . .
Sullivan
Terre H a u t e
Valparaiso.
Vincennes
Wabasli
Warsaw
Washington
Whiting..--..

-

__

1,601
588
1,052
260
543
2,149
291
457
590
8,535
359
5,701
702
966
592
312
627
1,722

IOWA

-.

3,555 Mason City
581 Muscatine
4, 760 Newton
13,352 Oelwein
3,681 Oskaloosa.
366 O t t u m w a . . .
1,969 Perry
768 Red Oak
320 Shenandoah
725 Sioux Citv
919 Waterloo T
1,050 Webster C i t y .

1,571
832
382
753
603
1, 535
392
380
272
6,743
3,063
341

KANSAS




._

1,210
468
590
7,610
910
1,150
795
1,075
560

Parsons
Pittsburg
Pratt
Rosedale
Salina..
Topeka
Wellington
Wichita
Winfleld

1,365
1,780
480
300
2,010
6,725
520
8,955
695

261

STATISTICS OF INCOME
TABLE 16.—Personal returns by cities, calendar year 1922—Continued
KENTUCKY
Cities
Ashland
Bellevue
Bowling Green
Coving ton
Danville
Dayton
Fort Thomas
Frankfort...

Returns
1,485
900
800
5, 550
570
675
861
627

Returns

Cities
Henderson
Hopkinsville..
Lexington
Louisville..
Madisonville
Mayfielci.
Maysviile

Cities

Returns

560
640
3,800
21,175
450
375
365

Middlesborough
Newport
Owensboro
_
Paducah
Paris
_
Richmond..
Winchester

176
528
1,189
263
1,343

Morgan C i t y . .
New Iberia
New Orleans.
Shreveport

160
283
33,862
7,505

562

Rockland
Rumford Falls
Saco
South Portland
Waterville
Westbrook

714
681
586
831
1,742
572

Hagerstown..
Salisbury

1,812
460

508
2,738
750
1,800
870
256
720

LOUISIANA
Alexandria
Baton Rouge
Bogalusa
Crowley
Gretna

1,663
3, 405
416
367
177

Houma
Lafayette
Lake Charles
Minden
Monroe..MAINE

AuDurn

Augusta
Bangor
Bath
Belfast
Biddleford
Brewer

1,586
1,154
3, 021
702
304

. . 1,092
349

Brunswick
Calais
Gardiner
Lewiston
Old Town
Portland.

262
314

2,598
361

7,392

MARYLAND
Annapolis
Baltimore.-Cambridge

1,020
63, 570
279

Cumberland
Frederick
Frostburg

_

2, 530
754
287

MASSACHUSETTS
Graf ton
Great Harrington .
Greenfield _.
Haverhill
Hingham
Holyoke
Andover
Hudson
Arlin g ton
832 Ipswich
AthoL
2, 365 Lawrence
Attleboro
Beimont.
1,811 Leominster
Beverly
1, 557 Lexington
Boston
94, 961 Lowell..
Braiiih-ec
1,611 Ludlow.
Bridn-wntiT
517 Lynn
Brock! uii
8,851 Maiden.
Brooklmo
10,512 Mansfield.
ComNMge
11,662 M a r b l e h e a d . .
Canton
311 M a r l b o r o u g h .
Chel'sisford
240 M a y n a r d .
Chelsea
. . . . . 3,204 M e d f o r d . .
Chit-opee
2,485 Melrose
Clinton
_
961 M e t h u c n .
Concord
887 M i d d l e b o r o .
Dam-. >r ;
1,183 Milford
Dr.;'-' ir:f>'.i! i
233 M i l l b u r y - - - .
DcVj UI'M; . " " " " " " " " 1,408 M i l t o i i . . . . . . .
Dn.i'!:i .
147 M o n t a g u e . . .
719
518
148
911
389

Abington._
Adams
Agawam...
Amesbury.

237
257
2,040
5, 307
718
5, 585
751
478
7,052
1,551
888
9,747
1, 009
12,460
.74
1, 454
121
1,31
536
4,851
3, 256
1, 415
914
5, (K)3
ID
i, W)
2.W

Natick.

\ III

Fir.i i ni\\,un

Fr.-mHi:!
Ganin-'Gloucester

152
3, 088
591
6, 988
3, 384
1,848
705
1,226
1, 616




Needham
New Bedford
Newburyport
Newton
North Adams
North Andover..
North Attleboro..
Northampton
Northbridge

Sf.~>
S, 9 1 9
1,41."

8, 088
1,711
813
1,680
305
160

Norwood
Orange
Palmer
Peabociy
Pittsfield
Ply in outh
Qnincy
Reading...
Revere
Rockland
Salem
Saugus
Somerville
South bridge
Spencer
Springfield
Stoneham
Rtoii'^iion
S;v;u;ipx-ott
T.uinto'i
Uxbrid/e
\Vakcfi« Id.
Wiilpole
Wallii i n
Ware
Watcio w
Wol^totWelles]->
West ^p'intfneld
W(»tl'«".}
Wcslf.oM-..
Wcyiiiduth
Whii ,ii.in._
Winchester
Winthrop
W()")U!ii
Wonv-er..

559
334
407
._ 2, 637
4,608
1,132
4, 713
1,109
2,461
1,119
4, 879
343
11, 753
1,143
374
15, 325
75
_...-.
674
1,417
2,215
345
1,182
506
3,548
517
408
1,380
1,461
1,035
Not reported.
1,183
1,909
888
1,925
2.969
_. 1,876
20,728

262

STATISTICS OF INCOME
TABLE 16.—Personal returns by cities, calendar year 1922—Continued

Cities
Adrian
Albion
Alma
Alpena _
Ann Arbor
Battle CreekBay City
Benton Harbor
Bessemer
Cadillac. . .
Charlotte
Cheboygan..
._
Coldwater
Detroit
Dowagiac
Escanaba
Flint .
Grand Haven _.
Grand Rapids
Hamtramck

MICHIGAN
Cities
Returns
790 Hancock
450
_ ._
300
390 Hastings..
6,705
285 Highland Park
380
663 Hillsdale . .
975
2,092 Holland
3,600 Ionia
800
2,826 Iron Mountain
600
1,000
1 350 Ironwood
250 Ishpeming
550
550 Jackson
_.
4,936
300 Kalamazoo
5,150
215 Lansing
5, 538
312 Lauriura
225
127,780 Ludington
450
500
375 Manistee
275
1,100 Manisticjue
1,100
7,403 Marquette
500
500 Menominee
312
19,050 Midland _ . .
1,147 Monroe
Not r e p o r t e d .

Returns

Cities
Mount Clemens._
Munising
Muskegon
Muskegon Heights
Negaunee
Niles.
Owosso
Petoskey
Pontiac
Port Huron
River Rouge
Royal Oak
Saginaw
St. Joseph
Sault Ste. Marie
Sturgis..
__
Three Rivers
Traverse City
Wyandotte
Ypsilanti

Returns
__ 1,080
275
3,550
200
250
1,050
741
375
2,184
2,106
617
1,616
5,214
900
1,000
450
300
625
1,170
740

MINNESOTA
Albert Lea
Austin
Bemidji
Brainerd
Chisholm
Cloquet
Crookston
Duluth
Eveleth... ._

728
786
396
673
333
395
520
10,882
529

Faribault
Fergus Falls
Hibbing _
Little Falls
Mankato
Minneapolis
Moorhead
New Ulm
Owatonna

.

499
425
945
231
1,066
41,555
444
289
395

Red Wing
Rochester
St. Cloud
St. Paul
South St. Paul
Still water
Virginia
Willmar
Winona

_

584
1,312
915
23,741
432
449
1,018
466
1,445

MISSISSIPPI
Biloxi
Clarksdale
Columbus
Corinth
Greenville
Greenwood

Gulfport
Hattiesburg_
Jackson
Laurel.
McComb
675 Meridian.-

330
640
450
254
825

490
805
2,120
675
655
2,558

_.

.

Natchez
Pascagoula
Tupelo
Vicksburg
Yazoo City

681
80
290
1,600
330

MISSOURI
Brookfield
Cape Girardeau _
Carthage
Chillicothe
Clinton
Columbia
De Soto.
Fulton
Hannibal.
Independence.

513
705
375
290
210
625
200
192
1,350
1,090

Anaconda
Billings
Bozeman...
Butte..

1,670
2,171
606
8,016

750

Jefferson City__
Joplin
Kansas City
Kirksville
Maplewood
Marshall
Mexico
Moberly
Nevada..
Poplar Bluff

Great Falls.
Havre
Helena
Kalispell—.

1,590
37,050
365
985
400
368
1,156
410
405

St. Charles
St. Joseph
St. Louis.
Sedalia...
Springfield
Trenton..
University
Webb City
Webster Groves

524
5,900
82,170
1,300
2,200
480
798
230
1,882

MONTANA

_

3,173
624
2,127
415

Lewistown
Livingston
Miles City..
Missoula

976
487
5,908
423
961

North Platte
Omaha
Scottsbluff
York

_.

794
843
919
1,837

NEBRASKA
Beatrice
Columbus
Fairbury
Fremont
Grand Island.

654
530
603
1,028
1,423

HastingsKearney..
! Lincoln..
j Nebraska City..
| Norfolk

914
23,255
387
351

NEVADA
Reno

-

2,166

NEW HAMPSHIRE
Berlin
Claremont
Concord
Deny.
Dover




1,298
767
2,596
531
1,003

Franklin
Keene
Laconia
Lebanon
Manchester

_..

478
1,298
885
501
6,078

Nashua
Portsmouth
R
h
Rochester t
Somersworth

7

0

2,714
1,534
9 709
279

263

STATISTICS OP INCOME

TABLE 16.—Personal returns by cities, calendar year 1922—Continued
NEW J E R S E Y
Oities
Returns
Asbury Park
_ 1,250
Atlantic City
4,500
Bayonne
8,967
Belleville
1,350
Bloomfield
2,987
Boonton
614
Bound Brook
906
Bridgeton
840
Burlington
575
Camden..
6,325
Cliffside Park
_.
331
Clifton-2,137
Collingswood
1,160
Dover
1,837
East Orange
Not reported.
East Rutherford.. Not reported.
Elizabeth
13,262
Englewood
1,918
Fort Lee
328
Garfield
748
Gloucester.
750
Guttenberg
373
Hackensack
2,273
Haddon field
765
Hammonton
275

Cities
Returns
Harrison
1,641
Hawthorne
429
Hoboken
11,779
Irvington
_. 3,266
Jersey City—
— . 33,604
Kearny
1,134
Lodi
291
Long Branch
875
Madison
597
Millville
650
Montclair
5,521
Morristown
2,238
New Brunswick
4,357
Newark
46,374
North Plainfleld-. Not reported.
Nutley
1,028
Orange
18,800
Passaic
5,734
Paterson
11,640
Pennsgrove
275
Perth Ainboy—
3,494
Phillipsburg
2,049
Plainfield
_. 4,970
Pleasantville
—
150
Princeton...
1,000

Cities
Rahway
Red B a n k . .
Ridgefield Park
Ridgewood
Roosevelt
Roselle
Roselle Park
Rutherford.Saleni__
Secaucus
Somerville
South Arnboy
South Orange
South River
Summit
Trenton
Union
Vineland
Wallington
West Hoboken
West New York _
West Orange
Westfield
Woodbury....

Not
Not

Not
Not
Not
Not

Returns
2,674
925
2,502
589
reported.
2,215
reported.
2,572
475
259
1,121
819
reported.
300
1,598
9,950
reported.
700
162
reported.
2,794
reported.
1,665
675

NEW MEXICO
Albuquerque
Raton

2,695
654

RoswelL

432

Santa Fe_.

469

NEW YORK
Albany
Amsterdam.
Auburn
Batavia
Beacon
Binghamton _._
Buffalo
Canandaigua
Cohoes
Corning
Cortland..
_.
Depew
-.
Dunkirk
Elmira
Endicott
Fredonia
Freeport
Fulton
Geneva
Glen Cove
Glens Falls.
Gloversville
Hastings-upon-Hudson.
Haverstraw
Hempstead—
Herkimer
Hornell
Hudson
Hudson Falls
Ilion
Ithaca--.

12, 523
2,650
2,880
950
775
8,227
55,180
770
1,400
1,320
1,436
222
1,040
4,680
1,897
350
1,071
1,019
1,360
618
1,600
1,500
375
375
1,021
822
1,560
1,050
450
865
2,122

Jamestown
3,940
Johnson City
1,506
Johnstown...
675
Kingston.-_
1,820
Lackawanna..
660
Lancaster
630
Little Falls
948
Lockport
1,900
Malone
634
Mamaroneck
760
Massena
303
Mechanicsville
750
Medina
510
Middletown
.Not reported.
Mount Vernon
5,450
New Rochelle...
4, 700
New York City
737,978
Bronx Borough.
Brooklyn Borough
Manhattan Borough.
Queens Borough.
Richmond Borough.
Newark
_.
526
Newburgh
__ 4,850
Niagara Falls-...
5,020
North Tarry town.
225
North Tonawanda
1,180
Norwich
807
Ogdensburg
854
Olean
1,980
Oneida.
1,001

3,510
550
5,850
420
2,120
605
815
830
685

Greensboro
Greenville.
Henderson..
Hickory
High Point.
Kingston. _.
Lexington __
New Bern_
Raleigh

Oneouta.
Ossining
Oswego
Peekskill.
Plattsburg
Port Chester..
Port Jervis
Poughkeepsie
Rensselaer
Rochester
Rockville Center
Rome
Rye
Salamanca
Saranac Lake
Saratoga Springs
Schenectady
Seneca Falls.
Solvay
Syracuse
Tarrytown
Tonawanda
Troy
Utica
Walden.
Watertown
Watervliet
Waverly
White Plains
Whitehall
Yonkers

1,341
1,500
1,563
1,400
850
1,700
1,000
3,350
1,250
33,760
908
1,492
650
880
596
1,050
__ 9,000
382
186
_.. 20,875
700
790
_
5,600
8,825
275
2,976
1,400
415
3,200
450
5,450
. _ .

N O R T H CAROLINA
Asheville
Burlington
Charlotte
Concord
Durham
Elizabeth City
Fayettevillo
Gastonia
Goldsboro--.-

3,500
500
550
390
980
690
410
770

3,440

Reidsville
Rocky Mount
Salisbury
Statesville
Thomasville
Washington
Wilmington
Wilson
Winston-Salern

__

300
1,600
1,010
430
190
460
3,415
980
3,715

NORTH DAKOTA
Dismarck
Devils Lake_.___._




700 I Fargo
390 I Grand Forks

2,665 I Jamestown.
1,326 | Minot

622
952

264

STATISTICS OF INCOME

TABLE 16.—Personal returns by cities, calendar year 1922—Continued
OHIO
Cities
Returns
Akron
17,696
Alliance
2,402
Ashland
549
Ashtabula
2,680
Athens
388
Barberton...
3,720
Bellaire
1,018
Bellefontaine
884
Bellevue
622
Bowling Green
351
Bucyrus
..
823
Cambridge
865
Canton.
9,000
Chillicothe
1,180
Cincinnati
47,345
Circleville.
300
Cleveland
52.000
Cleveland Heights . N o t reported.
Columbus
18,160
Conneaut
1,100
Coshocton
523
Cuyahoga Falls
458
Dayton
17,405
Defiance..
382
Delaware
190
Delphos...
423
Dennison
462
Dover
623
East Cleveland
Not reported.
East Liverpool
2.300
East Palestine
560
East Youngstown__Not reported

Cities
Elyria
Findlay
Fostoria
Fremont
__
Gallon
Gallipolis.
Oirard
Greenville
Hamilton
Ironton.
Jackson
Kenmorc
Kent
Kenton..
Lakewood
Lancaster
Lima
Logan..Lomin
Mansfield
Marietta..
Marion
Martins Ferry
Massillon
Middletown..
Mount Vernon
Nelson ville
New Philadelphia
Newark
.__
Niles..
Norwalk

Returns
Returns Cities
3,605
3,827 Norwood
2, 098
1,176 Painesville
855
651 Piqua
2,003
771 Portsmouth
597
852 Ravenna
620
118 St. Bernard
.
194
1,251 St. Marys
432 Salem—
572
3,250 Sandusky
2,161
337
696 Shelby..
591
.
235 Sidney...
4, 572
659 Springfield....
._
4,418
1,172 Sieubeu ville
1,260
406 Struthers
909
5,103 Tiffin
23,568
843 Toledo
585
2,847 Troy
604
296 Uhrichsville
410
5,420 U r b a n a . .
590
2,206 Van Wert
224
933 Wapakoneta
Warren
1,409
1,385
590
800 Washington Court House
130
—
1, 600 Wellston..
420
2,081 Wellsville
West P a r k .
_Not reported.
558
325
300 Wilmington
1,398
665 Wooster..
575
1,524 Xenia
25,000
-._.
832 Youngstown..
_ 2,027
519 Zanesviile

OKLAHOMA
Ada
Ardmore
Bartlesville
Blackwell
Chickasha
Cushing
Drumright
Durant
E l Reno

_

243
1,369
1,852
444
745
604
585
224
940

Enid.
Guthrie..
Henryctta
Ilugo
Lawton
McAlester
Miami.
Muskogee
Norman

1,111
664
676
512

Eugene
La Grande
Medford.
Oregon City

..__

1,288
586
644
261
483
644
286
3,025
303

Oklahoma
Okmulgee
Pawhuska.
Picher
Ponca City
Sapulpa.
Shawnee
Tulsa
Vinita

10,787
1,932
586
152
903
1,208
805
11, 592
__..
212

1,011
918
629
618

Pendleton
Portland
Salem
The Dalles

994
36,976
1,286
636

OREGON
Astoria
Baker
Bend...
Corvallis

PENNSYLVANIA
Allentown
5,115
Altoona.
6,930
Ambridge
1,549
Archbald
133
Arnold
500
Ashland
305
Ashley
408
Avalon
N o t reported.
Bangor
263
Beaver Falls
1,846
Bellevue
1,893
Berwick...
__
503
Bethlehem
_
187
Blakely
17
Bloomsburg
436
Braddock
4.300
Bradford
1,625
Bristol
413
Butler
1,965
Canonsburg
1,520
Carbondale
_
1,496
Carlisle
723
Carnegie
1,729
Carries
Not reported.
Chambersburg
802
Charleroi
1,125
Chester
3,135
Clairton
979
Clearfield
675




Coaldale
165
Coatesville
744
Columbia
701
Connellsville..
1,610
Conshohocken
...
663
Coraopolis
1,067
Corry
_
510
Crafton
1,619
Danville..
217
Darby
_.
575
Dickson City
150
Donora
1,620
Dormont
.Not reported.
Dorranceton
230
Du Bois
1,050
Dunmore
914
Duquesne
3,003
Duryea
177
East Conemaugh
760
East Pittsburgh
1,138
Easton
4,463
Edwardsville
230
EllwoodCity
1,450
Erie
8,225
Etna
978
Farrell
1,450
Ford City
551
Forest City
76
Frackville
248

Franklin
Freeland
Glassport
Greensburg
Greenville
Hanover
Harrisburg
Hazleton
Homestead
Huntingdon
Indiana
Jeannette
Jersey Shore
Johnsonburg
Johnstown
Juniata
Kane
Kingston
Kittanning
Knoxville.
Lancaster
Lansford
Larksville
Latrobe
Lebanon
Lehighton
Lewiston
Lock Haven
Luzerne

1,100
177
_
594
2,154
1,175
682
7,755
1,701
3,750
516
500
1,123
893
_
725
6,050
496
_
690
939
923
Not reported.
5,280
770
195
1,051
1,342
662
597
647
213

265

STATISTICS OF INCOME
TABLE 16.—Personal returns by cities, calendar year 1922—CoDtinued
PENNSYLVANIA—Continued
Cities
Parsons
McKeesport
5,765 Philadelphia....
Mahoney C i t y . . . .
536 Phoenix ville
Marcus Hook..
352 Pitcairn
Meadville. . .
.
_ .
1,425 Pittsburgh
.
Middletown
277 Pittston-_
Midland
Not reported. Plymouth..
Millvale..
955 Pottstown
Milton....
556 Pottsville
Minersville
333 Punxsutawney
Monessen—
1,604 Rankin...
Monongahela
890 Reading....
Mount Carmel
736 Renovo
Mount Oliver
Not reported. Ridgway...
Mount Pleasant
490 Rochester
Munhall.
1, 295 St. Clair
Nanticoke
_
921 St. Marys
Nanty Glo
_
825 Sayre
New Brighton
1,157 Schuylkill Haven...
New Castle
4,387 Scottdale
New Kensington
1,625 Scranton.
Norristown S.
2, 83S Shamokin
North Braddock...Not reported. Sharon
_
Northampton
339 Sharpsnurg_
Oil City
__Not reported. Shenandoah.
Old Forge._
150 Steelton
Olyphant—
._
4S2 Stroudsburg
Palmerton.
279 Summit Hill..

Cities
McKees Rocks.

Returns
2,660

Returns Cities
283 Sunbury
142,395 Swissvale
673 Swoyers ville~
1,105 Tamaqua
._ 72, 375 Tarentum
2,020 Taylor602 Throop
1,114 Titusville
1,815 Turtle Creek
2,425 Tyrone
840 Uniontown
8,745 Vandergrift
761 Warren
550 Washington
845 Waynesboro
248 West Chester
675 West Hazleton.
950
413 West Pittston840
11,870 j Wilkes-Barre
1,561 | Wilkinsburg
3,325 j Williamsport
1,020 IWilmerding
597 Windber_.r
392 JWintoii—
222 \ Woodlawn
297 | York

Returns

_

1,482
1,049
70
749
1,217
200
83
680
1,090
967
1,110
1,630
1,105
2,175
538
911
Not reported.
Not reported.
6,432
4,494
3,957
935
810
17
1,763
4,125

R H O D E ISLAND
604
623
1,321
208
2,548
359
1,709

Johnston
Lincoln
Newport
North Providence
Pawtucket
Providence
South Kingstown

Anderson.
Charleston
Chester
Columbia
Florence..

750
4,679
321
3,282
882

Gaffney.
GreenvilleGreenwood
Newberry
Orangeburg...

Aberdeen
Huron.
Lead

1,896
837
712

Mitchell
Rapid City
Sioux Falls

580
7,510
585
228
504

Dyersburg
Jackson
Johnson City
Kingsport...
Knoxville...

Bristol
Burrill ville
Central Falls
Coventry
Cranston
Cumberland
East Providence-

_.

132
736
2,340
434
5,323
21,272
330

Warren..
Warwick
West Warwick..
Westerly
Woonsocket

340
802
798
953
3,218

229
2,556
358
258
335

Rock Hill
Spartanburg
Surnter
Union..

496
1,484
623
222

786
427
2,816

Watertown.
Yankton

847
396

325
1,450
865
300
6,530

Memphis
Morristown
Murfreesboro
Nashville-

16,631
290
325
12,610

Port Arthur
Ranger.-.
SanAngelo
San Antonio
San Benito
Sherman.
_
Sulphur Springs
Taylor
Temple
_
Terrell
_
Texarkana
Tyler
Vernon
Victoria
Waco
Waxahachie.
Weatherford
Wichita Falls
Yoakum

3,239
525
725
11970
218
1,015
210
563
845
460
943
945
345
488
3,323
508
173
4,368
470

SOUTH CAROLINA

SOUTH D A K O T A
_

TENNESSEE
Bristol..Chattanooga
Clarksville
Cleveland
Columbia

_

TEXAS
Abilene.
Amarillo
Austin..
Beaumont
Belton
Bonham
Brenham
. _.-._.
Brownsville.
Brownwood..
Bryan
Burkburnett
Childress...
Cisco
Cleburne
Corpus Christi
Corsicana
Dallas
Del Rio
Denison
Denton




943
2,211
2,676
2,952
190
175
380
600
571
380
665
348
140
630
600
875
23,641
414
1,120
363

Eagle Pass
Eastland.
El Paso
Ennis—
Fort Worth
Gainesville
Galveston
Greenville
Hillsboro
Houston
Laredo.
Longview
McAllen
McKinney
Marshall-.
Mineral Wells
Navasota
Orange
Palestine
Paris

_

273
490
6,810
420
10,440
385
5,685
804
377
20,721
913
348
138
350
1,088
455
233
808
761
870

266

STATISTICS OF INCOME
TABLE 16.—Personal returns by cities, calendar year 1922—Continued
UTAH

Cities
Brigham
Logan—

Returns
182
427

Returns
3,370
589

Cities
Salt Lake City

Returns
13,112

1,985
635
1,617

St. Albans
St. Johnsbury_
Springfield

876
593
371

759
311
2,484
2,156
13, 962
1,449
3,476

PulaskL.
Richmond
Roanoke
South Norfolk
Staunton
Suffolk..
Winchester.

173
16,849
6,143
173
552
449
381

1,235
1,020
500
510
36, 845
12,375

Cities
Ogden__
Provo

Tacoma
Vancouver.
Walla Walla
Wenatchee-.
Yakima...

11,530
850
2,000
1,400
2,720

VERMONT
Barre
Bennington
Brattleboro.

707
910
908

Burlington..
Montpelier
Rutland
VIRGINIA

Alexandria
Bristol
Charlottesville
Clifton Forge
Oovington
Danville
Fredericksburg

1,963 Hampton
414 Harnsonburg
621 Lynchburg
414 Newport News _ _
345 Norfolk
1,587 Petersburg
311 Portsmouth..

Aberdeen
Anarcortes
Bellingham
Bremerton
Centralia
Everett

2,210
255
1,900
1,000
800
2,500

WASHINGTON

...

_...

Hoquiam
Olympia
Port Angeles
Puyallup
Seattle
Spokane
WEST VIRGINIA

Bluefield
Charleston
Clarksburg
Elkins...
Fairmont
Gralton.

1,802 Huntington
5,121 Keyser
2,586 Martinsburg
434 Morgantown
2,391 Moundsville
913 Parkersburg

Antigo
Appleton
Ashland
Baraboo
Beaver Dam
Beloit__
Chippewa Falls
Cudahy
DePere.
Eau Claire
Fond du Lac
Green Bay
Janesville.
Kaukauna

670
2,189
825
675
700
1,960
690
460
240
1,920
2,320
3,050
1,880
584

Kenosha
La Crosse
Madison
Manitowac.
Marinette
Marshfield...
Menosha
Menomonie..
Merrill
Milwaukee..
Neenah
Oshkosh
Portage
Racine

3,840
2,045

Laramie
Rock Springs .

.._

5,073 Princeton
433 Weston
751 Wheeling
1,581 Williamson
691
2,743

679
623
7,197
786

WISCONSIN

_...

4,640
2,900
5,360
1,480
678
545
595
380
420
59,979
865
2,538
610
6,260

Rhinelander
Sheboygan
South Milwaukee.
Stevens Point
Stoughton
Superior
Two Rivers
Watertown
Waukesha
Wausau,-.
Wauwatosa
WestAllis
Wisconsin Rapids _

_.

625
2,890
760
1,060
510
3,275
640
880
1,085
1,560
1,720
1,480
527

WYOMING
Casper
Cheyenne--




1,340 I Sheridan
1,295 I

1,180

SUPPLEMENT

10503°—25t—18




267

DISTRIBUTED AND UNDISTRIBUTED EARNINGS OF CORPORATIONS
REPORTING NET TAXABLE INCOME OF $2,000 AND OVER IN 1922
[Reprint of Senate Document 85, 6Sth Congress, 1st session, prepared in response to Senate Resolution
110 of January 7, 1924J

EXPLANATORY NOTES
The tables are compiled from income-tax returns filed by corporations reporting
net taxable income of $2,000 and over for either the calendar year ended December
31, 1922, or fiscal year terminating prior to July 1, 1923, and embrace the data
from all available returns received by the department from the offices of the
collectors of internal revenue up to January 7, 1924, the date of Senate Resolution 110. There are included in addition to returns reporting net taxable income
for the year, such returns as had net income but showed no net taxable income
after deducting prior year losses. Respecting such returns the net income for
the year in excess of the prior year losses is treated for the purposes of these tables
as net taxable income.
The returns as entered on the tables are segregated into two main divisions:
A. Returns having schedules completely filled out.
B. Returns having schedules incompletely filled out—data fragmentary
excepting the item of net income.
The returns in division " A " having schedules completely filled out are again
segregated into four minor divisions.
1. Corporations reporting net taxable income, also net book profit for the
year and paying cash dividends, distributed by groups according to
the percentage of cash dividends to net book profits for the year.
2. Corporations reporting net taxable income, also net book profit but not
paying cash dividends.
3. Corporations reporting net taxable income but book loss, although
paying cash dividends.
4. Corporations reporting net taxable income but book loss, and not paying
cash dividends.
Under each of the segregations the following information is shown:
Number of returns.
Net taxable income (gross income less deductions as defined in the revenue act).
Net book profit for the year before any adjustments are made therein.
Cash dividends paid during the year.
Stock dividends distributed during the year.
Surplus and undivided profits at the close of the year.
Capital impairment—deficit at the close of the year.
Wherever the item of paid-in surplus was so stated on the returns it was not
included in the amounts shown in the tables as surplus and undivided profits at
the close of the year.
The tables follow the order prescribed in Senate Resolution 110 and correspond
as far as possible to the industrial divisions in Table 9, on pages 58-65, inclusive,
of the "Statistics of income" from the returns of net income for 1921. In several
instances, however, it was necessary to combine twro or more industrial divisions,
owing to the returns in some of the distributions being so few that the identity
of individual concerns was recognizable.
The classification of the returns by industrial divisions was based on the
predominant business of each corporation in so far as it could be ascertained.
The classification, therefore, of consolidated returns, as well as the returns of
independent corporations embracing several distinct industrial activities, was
necessarily governed by the major business activity.
The data are from returns as originally filed by the corporations and prior to
audit by the department.
268




STATISTICS OF INCOME

269

RESOLUTION

Resolved, That the Secretary of the Treasury be, and he is hereby, directed to
furnish to the Senate information regarding the distributed and. undistributed
portions of the earnings or profits of corporations (including gains and profits
and income not taxed) accumulated during the taxable years for which returns
have been made or information furnished during the calendar year 1923, showing
such earnings or profits of such corporations upon business done during the
calendar year 1922, or for any fiscal year for which information regarding such
earnings or profits with respect to which information has been furnished in returns
filed during the calendar year 1923, in tabular form as follows, to wit:
First. It is desired that all corporations reporting net income shall be classified
with respect to industries substantially as was done under the direction of the
Commissioner of Internal Revenue, as reported in Table 9 on pages 58 to 65,
inclusive, of the "Statistics of Income from Returns of Net Income for 1921,"
and for each class of industries as reported by serial numbers from 1 to 165,
inclusive, of said statistics.
Second. The number of corporations in each class as indicated by said serial
numbers which have distributed or ordered to be distributed to its stockholders
of such earnings or profits accumulated during the taxable year for which the
returns were made—
(a) Less than 10 per centum of such earnings or profits,
(b) 10 per centum and less than 20 per centum of such earnings or profits,
(c) 20 per centum and less than 30 per centum of such earnings or profits,
(d) 30 per centum and less than 40 per centum of such earnings or profits,
(e) 40 per centum and less than 50 per centum of such earnings or profits,
(f) 50 per centum and less than 60 per centum of such earnings or profits,
(g) 60 per centum and less than 70 per centum of such earnings or profits,
(h) 70 per centum and less than 80 per centum of such earnings or profits,
(i) 80 per centum and less than 90 per centum of such earnings or profits,
(j) 90 per centum or more of such earnings or profits—
together with the total amount of such earnings or profits distributed or ordered
to be distributed in each indicated percentage and the total amount of such
earnings or profits not distributed or ordered to be distributed.
Third. That such information as above requested be arranged in such tabular
form as will clearly show the information requested in conformity as nearly as
may be practicable with the plan used in the Statistics of Income above referred
to, together with totals pertaining to each group of industries according to the
style and form used in said statistics.




Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922

to

o

SUMMARY OF AGRICULTURE AND RELATED INDUSTRIES

Distribution

Net taxable
book profit
income (gross Net year before Cash dividends Stock dividends Surplus and Capital impairfor
Number
ment, deficit
income less
undivided
any adjustpaid during
distributed
!of returns deductions as
ments are
the year
during the year profits at close at close of the
defined in
of the year
made therein
revenue act)

A. Returns showing schedules completely filled out:
j
1. Corporations reporting both net taxable income and net book I
profit for the year and paying cash dividends—
[
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
20 and less than 30 per cent
30 and less than 40 per cent
,
40 and less than 50 per cent
_
,
50 and less than 60 per cent
_
60 and less than 70 per cent
70 and less than 80 per cent
_
80 and less than 90 per cent
90 per cent or more
_
Total, „_
2. Corporations reporting both net taxable income and net book
profit, but not paying cash dividends
Total (1 and 2).

33
33
26
32
46
35
38
34
218

$1, 537,042
2,060, 543
3, 736, 318
2, 438,191
1,188,041
1, 287, 677
2,165,193
2, 305, 949
3, 415, 689
5, 578, 258

$2,017,917
2,041, 339
3,880, 822
2, 540, 568
1,157,166
1,267,392
1,991, 147
2,143, 512
3,965, 880
5,155, 991

$161, 541
340,019
1,040,167
853, 258
516, 044
698,353
1, 267, 663
1, 620, 599
3, 474. 913
10, 827,134

$400,000
315,000
8,600
3,772,255
1,971
11,400
60,000
10,000
281, 561

$3,015,145
5,576,230
15, 953, 279
20, 701, 522
3,181,122
3,927, 401
9,418,495
13,125, 727
143, 314, 773
37,121,123

503

25, 712, 901

26,161, 734

20, 799, 691

4, 860, 787

255, 334, 877
103, 795, 306

2,098, 674

4, 860, 787

359,130,183

3, 276,577




476,506
1,177,903

449

25,197,995

22, 669,162

50, 910, 896

48, 830,896
—

20, 799, 691

65,785

^81,384

221,121

2,494,996

40,830

i 61,982

841, 553

994, 427

143,366

221,121

3,336,549 |

994, 427

48, 687,530

21, 020,812

362,466,732 |

4,271,004

Total (3 and 4).

Grand total .

1,041
55,626
6,515
24,124
168,272

952

3. Corporations reporting net taxable income, although bock
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends

Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income

$445, 819

1

106,615
963

51, 017, 511
6,403,193

1,603

57,420, 704

2

4

910, 759

4,860, 787
4

951,038

S U M M A R Y OF M I N I X G AND Q U A R R Y I N G
A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
_
10 and less than 20 per cent
20 and less than 30 per cent
.1
30 and less than 40 per cent
__!
40 and less than 50 per cent
..I
50 and less than 60 per cent
_..
._..
j
60 and less than 70 per cent
j
70 and less than 80 per cent
!
80 and less than 90 per cent
I
90 per cent or morej

$4,672,059
17,959, 641
17, 713, 430
16,949,911
20,191, 712
13,103,143
12. 395, 414
7, 233,044
16, 80S, 537
46, 835, 266

$4,479, 682
18,926, 752
16, 287, 901
19,080, 938
19, 706, 864
13, 637, 688
13,994, 511
6, 79f>, 769
20, 638, 544
42, 073, 252

1,247

173, 365,157

175, 622, 899

717

35, 778,145

35, 391, 397

209,143, 302 j

Total
!
2. Corporations reporting both net taxable income and net bool-z j
profit but not paying cash dividends
_|

378
100
104
88
82
93
62
93
513

211,014,296 |

Total (1 and 2).
3. Corporations reporting net taxable income, although book {
loss, but paying cash dividends
!
4. Corporations reporting net taxable income, although book :
loss, and not paying cash dividends.
j
Total (3 and 4)___

_

Total returns showing schedule completely filled out
j
B. Returns showing schedules incompletely filled out—Data frag- \
mentary, excepting the item of net income-_
I

Grand total.

656,351

215, 931,371

964 |

57,163, 219

2,0S2 I

$17,189,159
48,939,668
45, 774, 417
52,303,034
118,099,499
60,213,723
64, 509,852
16,246,576
95, 357,533
371,911.880

63, 942,071

890, 545, 341

11,807, 654

189,968,698

11,620,306

£

1,080,514,039 j

23, 427,960

I

2

63,942,071

5,927,191

376,410

5,927,191

376,410

67,703,640 j

3,812, 279

64,318,481

1,148,217,679 j

27,240,239

139, 673, 227
4

21, 084, 214

4

Q
00

18,898, 300
48,805, 340

3, 803, 383

207, 210, 913

$1, 677,895
101,009
105,767
11, 649
58, 573
732, 520
138,352
8,981,889

133, 746, 036

1 2, 316, 934
1

4, 788, 069
2,018 |

$628,489
6,158, 770
11,060,279
17, 941, 980
7, 986,000
2,937, 500
1, 952, 300
980,000
5, 591, 085
8, 705, 668

133, 746, 036

11, 486,449

4,131,718 |

j

$331, 218
3, 237, 763
3, 941,965
6,411,202
8,980, 624
7, 647,147
9, 247, 891
5,072, 784
17, 944, 234
70,931,208

122,652

75, 683, 573

271,069,590 |

]
Net
2

book loss for year.
Book profit less book loss.
*Not ascertained due to inadequacy of data.
4
Total reported on returns incompletely filled out




to

to

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued
SUMMARY OF ALL MANUFACTURES

Distribution

Net taxable
Surplus and Capital impairincome (gross Net book profit
ment, deficit
Number income less for year before Cash dividends Stock dividends undivided
any adjustpaid during
distributed
at close of the
of returns deductions as
ments are
the year
during the year profits at close
year
of the year
denned in
made therein

revenue act)

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
_
20 and less than 30 per cent
30 and less than 40 per cent
40 and less than 50 per cent
_
50 and less than 60 per cent
60 and less than 70 per cent.
_
,
70 and less than 80 per cent
80 and less than 90 per cent
_
90 per cent or more
Total
2. Corporations reporting both net taxable income and net
book proiii but not paying cash dividends

Total (1 and 2).

856
1,435
1,584
1,562
1,395
1,199
931
770
679
3,338

$147, 602, 729
260,896, 304
330,996, 312
397,113, 880
285, 548, 600
203, 302, 707
322, 422,122
114, 509, 240
73, 628,497
324, 752, 306

$142,916,567
257, 328, 334
352, 257, 823
373, 545, 9fi7
260, 563, 7' *
205, 460, 880
293, 967, 750
103,442, 378
69, 675, 310
389, 600, 276

$8,414,244
39, 486, 715
86, 502, 628
129,148,610
116,674,677
111,771,111
126, 028, 312
76, 949, 904
59, 220, 415
518,175,856

$67,040, 744
135, 575,381
300, 020, 255
331,443, 268
149,318,167
97, 416, 053
99,388,122
45, 972, 704
30, 375, 723
751, 382,191

13, 749

2, 4G0, 772, 697

2,448, 759, 003

1, 272, 372, 472

2,007, 032, 608

8,760

398,415,626

405,209, 365

22,515 j 2,859.188,323 | 2,853,968,368

3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although bock
loss, and not paying cash dividends
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
__.
Grand total




1,272, 372, 472 ! 2,007, 932, 608

4, 511, 844

]

1

2,310, 294

1

4,453, 238 j

3,869,083

4,885,117

2, 849, 515,130 |

1,276,241,555

2,012,817,725

6, 884, 952
22,704 ! 2,866,073,275
6,038

435,783, 258

28,742

3,301,856,533 !

2

803, 797, 704
672, 846,169
625, 499, 069
851, 521, 312
357, 238, 975
270,485, 582
2, 599, 777,121

$728, 654
1,154,809
1,813,945
854,245
693, 317
379,443
784,263
1,140, 525
1,130,738
9, 231, 003

1
o

2,142t944

8,103, 519,837

17,910,942

M

1,613,000, 207

2, 373,108

Total (3 and 4).

$382, 566,017
651, 218, 590

12,977,974

9,716, 520,044

30, 888, 916

a
o

4

100, 489, 270

:,

870,117

17, 701,149

3,124,030

15,000

9,083

21,398,586

2,498,676

* 157, 260, 669

39, 099, 735

5,622, 706

9,755,619,779 |
(3)

!

36,511, 622

MANUFACTURING—SUMMARY OF FOOD PRODUCTS, BEVERAGES, AND TOBACCO
, Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent.
20 and less than 30 per cent.
30 and less than 40 pe cent,
40 and ess than 50 pe: cent.
50 and less than C pe:
O
60 and less than 70 pe
70 and less than SO pe;
80 and less than 90 pei
90 per cent or more...

659 ;

m

$13, 711,000
30, 914, 696
40, 562, 653
41, 756, 285
80, 040, 669
27, 970. 380
36, 553, 062
34,317,455
6, 979,159
27, 590, 712

$13, 636, 958
28, 416, 721
38,913,409
37,896, 935
68,037, 662
29, 006, 651
36, 626, 697
29, 242, 344
6, 314,027
24, 122, 092

$812, 349
4, 555, 461
9, 794,172
13, 525, 638
29, 776, 714
15, 877, 522
23, 822, 741
21, 839, 783
5, 375, 212
35, 607, 843

$20, 238, 980
24,198, 525
24, 363, 014
12, 670, 911
45,481,628
9,345, 513
640, 810
6, 201, 440
3,072, 880
13, 824, 457

$23, 333,949
63, 254,246
108,905, 542
78, 772,420
96,152, 625
59,174,102
136, 047,087
92, 286, 203
17, 302, 522
91,141,037

39,326
120,171
4,979
171,398
15, 492
78, 519
215,822
1,853, 847

2,185 |

340,306,071

312, 213, 496

160,987, 435

160,038,158

7CS.369.733

2, 543,773

1,312 j

43, 301,789

40,073,180

172, 702,284

4,116, 290

3S3, 697, 860

352, 286, 676

160, 038,158

939, 072, 017

6, 660, 063

64, 317

1, 829, 344

169
215
220 |
221 I
185 I
149 I

Total
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends
Total (1 and 2 ) .

3, 497

3. Corporations reporting net taxable income, although book
loss but paying cash dividends
4 Corporations reporting not taxable income, although book
loss and not paying cash dividends

1

374, 069
i
69,174 I

1

Total returns showing schedules completely filled out
B . Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
Grand total.
1

Net book loss for year.
• Book profit less book loss.
1
Not ascertained due to inadequacy of data.
* Total reported on returns incompletely filled out.




3,531 j
1,048 !

J

384, 141,103 I
5-5,434,441 j

4,579 I

439,575,544 L

2

H
Q

219, 248
1

Total (3 and 4).

160, 987, 435

$44,219

638,

654

30, 093

524,070 j

249. 341

638, 654

352, 037, 335

161,626,089
« 6, 446, HO !

64, 317

182,927

&

18,843

2

2, 353,414

201, 770

941,425,431

6,861, 833

O

B

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

to

M A N U F A C T U R I N G - S U M M A R Y OF T E X T I L E S AND T E X T I L E PRODUCTS

Distribution

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
_
10 and less than 20 per cent..
_
20 and less than 30 per cent
30 and less than 40 per cent
40 and less than 50 per cent..
60 and less than 60 per cent
_
60 and less than 70 per cent
70 and less than 80 per cent
80 and less than 90 per cent
90 per cent or more

Net taxable
book profit
income (gross Net year before Cash dividends Stock dividends Surplus and Capital impairfor
ment, deficit
Number
income less
undivided
any adjustpaid during
distributed
of returns deductions as
ments are
the year
during the year profits at close at close of the
year
of the year
denned in
made therein
revenue act)

Total (1 and 2)

$35, 004, 373
45, 980, 581
57, 111, 076
45, 651, 260
43, 824, 792
25, 622, 722
12,121, 491
12, 706,126
20, 035,165
62,000, 021

$31, 734, 375
44,311,385
53, 959, 702
40,421, 368
40,132, 770
24, 282, 969

1, 733

360,057, 607

323, 470, 2G1

1,472

94,732,229

90, 316, 451

3,205

Total
_
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends

150
214
227
213
170
137
100
82
78
362

454, 789,836

413, 786, 712

3. Corporations reporting net taxable income, although book
loss but paying cash dividends
__.
4. Corporations reporting net taxable income, although book
loss and not paying cash dividends
Total (3 and 4)

Grand total




-

1

1,056, 654

1

749,813
31

Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data frag
mentary, excepting the item of net income

10, 726, 911
11, 521, 599
14, 055, 867
52, 323, 315

3,236
1,013
4,249

1

1,806,467
456, 596, 303
57,597, 518
514,193,821

2

819,749

$1,783,385
6, 565,969
13,340,999
14,364,003
18,119, 332
13, 274,053
6, 827, 996
8,735,128
11, 996, 790
82, 779, 504

$17,431, 679
19, 712,770
22, 246,103
20,815,263
20,994,177
11, 727, 989
2,051, 098
10, 586, 576
11, 408, 000
38, 003,140

$80,156,278
132, 608, 476
149,153,303
126,984, 371
123,908,631
73, 657, 710
32, 782,872
33, 287, 243
68, 215, 062
120, 970, 626

$73,752
72,033
1,465,555
9,591
93,439
99,249
318,449
45,025
18,823
2,461,953

177, 787,157
628, 676

174, 976, 795

941, 724, 572

4, 657,869

323, 232, 583

787,157

2,283.536

174,976,795 | 1,264,957,155
1,350.000

3,085,885

6,941,405
1,054,932

10,641,222

337, 803

1,157, 552

1,350,000

13,727,107

1,054,932

412, 629,160

176,326,795

1,278,684,262

7,996,337

* 25,314, 755

M

MANUFACTURING—SUMMARY OF LEATHER AND LEATHER PRODUCTS
A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
_
10 and less than 20 per cent
_.
20 and less than 30 per cent
30 and less than 40 per cent
40 and less than 50 per cent
50 and less than 60 per cent
60 and less than 70 per cent
_
70 and less than 80 per cent
„
80 and less than 90 per cent
90 per cent or more
Total
_
_
Corporations reporting both net taxable income and net book
profit, but not paying cash dividends
Total (land 2).

$2,898,493
5,153, 745
3,405,108
7,049,234
10,428,083
2,781,292
3,489,916
1,808,968
948,034
3,597,473

$2,812,785
5,185, 567
3,162, 449
6,969, 678
9,389, 887
2,654,990
3,136,078
1,552, 741
849,920
2,926,508

$114,018
735,831
783,922
2,449,506
4,368,400
1,434,456
2,011, 566
1,176, 542
714, 668
4,374,173

$2,234,900
2,734,812
793, 460
4,560,000
6,299,000
2,000,000
950,000
930,000
600,000
529,901

$4,239, 626
9,015,723
10,420,443
15,772,132
20,551,531
8,247,247
8,027,467
3,163, 761
3,465, 041
10,130,620

362

41,560,346

38,640, 603

18,163,082

21,632,073

93,033, 591

552,660

287

30, 735,898

27,892, 231

66, 296, 732

603,272

649

72, 296, 244

66,532,834

159, 330, 323

1,155,932

I

413, 565

1,422, 660

s
o

769,181

1,422,660

3. Corporations reporting net taxable income although book loss
but paying cash dividends
_
_
4. Corporations reporting net taxable income although book loss
and not paying cash dividends

56,114

Grand total..
1
Net book loss for year.
2
Book profit less book loss.
;

Not ascertained, due to inadequacy of data.
* Total reported on returns incompletely filled out




37,135

382,341

655

i 593,349

21, 632, 073

72,734,699

158

10, 530,432

813

83,265,131

* 65, 939,485

23,979
24,337
1,384
5,556
136,046

355, 616

51,218

» 556,214

438,455

Total (3 and 4).
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary excepting the item of net income

1

18,163,082

$361,358

51,218
18,214,300

21, 632, 073

* 215,122

* 1,856, 678

160,099, 504

2,578, 592

Ul

w
o
{

o
o

fed

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued
MANUFACTURING—SUMMARY OF RUBBER AND RUBBER GOODS; ALSO CELLULOID, IVORY, SHELL, AND BONE
Net taxable Net book profit
Capital impairincome (gross for year before Cash dividends Stock dividends Surplus and
ment, deficit
undivided
distributed
any adjustpaid during
profits at close at close of the
ments are
the year
during the year
year
of the year
dednedin
made therein
revenue act)

income less
Number
of returns deductions as

Distribution

A. Returns shewing schedul&s completely filled out:
1 Corporations reporting both net "taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
__ _
10 and less than 20 per cent
20 and less than 30 per cent
_
30 and less than 40 per cent
40 and less than 50 per cent
_
50 and less than 60 per cent
60 and less than 70 per cent
70 and less than 80 per cent...
_
80 and less than 90 per cent
90 per cent or more

Total (1 and 2)._._
3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends.
Total (3 and 4)

$1, 436,761
14,744, 566
4, 023, 402
1, 337,193
913, 238
714 915
36 795
121,946
6 033
1, 028, 336

$96, 625
2,6^,011
1,080, 647
443,855
413, 863
402, 242
T>, 670
92, 875
5, 033
2, 595, 618

$989, 324
493, 000
2,177,440
1, 280. 400
25, 000
1, 220, 000

60, 000

$5, 242, 762
34,376,231
5,759, 908
1, 702. 868
2, 503, 861
1,316,634
301,447
405, 557
6, 033
7, 710,197

90

22, 075, 959

24, 363,115

7,840, 439

6, 251,164

59,325, 498

412,455

45

5,108, 987

6, 211, 962

11, 031, 035

1,041

27,184, 946

30, 575, 077

70,356, 533

413,496

1

118 981

1

Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income




$1,532,450
11,656,280
3, 890, 549
1, 393, 634
951,497
716 856
39 225
50, 475
6 536
1,838, 457

135

Total
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends

Grand total

02

10
17
11
13
8
8
2
3
1
17

_

27,303, 927

32

938, 410

r68

28, 242, 337

6, 251,164

il
2

30, 575, 076

4

34, 544

o
4,094

6, 251,164
4

328, 500

70,356, 533

02

4,252

138,489

80, 000
7, 920,439

S3
229,250

138, 489

80, 000

118, 981

136

7,840, 439

$174,859

551,985

i
o
o

M A N U F A C T U R I N G — S U M M A R Y OF L U M B E R A N D WOOD P R O D U C T S
A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net
book profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than If) per cent
10 and less than 20 per cent
_
_
20 and less than 30 per cent_
30 and less than 40 per cent.
40 and less than 50 per cent.
___
50 and less than 60 per cent
60 and less than 70 per cent
70 and less than 80 Der cent
80 and less than 90 per cent .
90 per cent or more
Total. _
. .
2. Corporations reporting both net taxable income and net book
profit, b u t not paying cash dividends
_
Total (1 and 2)
3 Corporations reporting net taxable income, although book
loss, but paying cash dividends _ . .
4. Corporations reporting net taxable income, although book
loss, and not paying cash d i v i d e n d s . . .
Total (3 and 4)
Total returns showing schedules completely filled out
B . Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
Grand total

103
176
178
157
143
126
77
56
36
341

$13,356 887
19, 414, 962
16, 290, 610
15, 243, 257
14,067, 317
10, 936, 036
5,920, 866
5, 076, 857
1, 658. 372
23,103,145

$13, 466, 991
10, 584,247
16, 249, 724
14,562,555
14,163, 569
11,117,511
5, 622, 289
4, 964. 585
1, 704, 676
22, 338, 673

$847, 087
2, 796, 216
4,113,414
5,094, 312
6,413. 704
6, 054,180
3, 654, 577
3,723, 713
1,449, 985
36,151,850

$4,190.912
6, 630, 635
6, 054, 365
4, 554,075
10, 324, 336
3, 500, 675
881, 050
188, 000
42. 000
11,933, 750

$28, 265,121
92,331,164
51,579,119
62,335, 580
45,964,967
43,365,926
27,273,200
36,416,846
4, 063, 377
99,930,498

$78,992
102, 577

1,393

125,068, 309

123, 774, 820

70, 299, 038

48, 299, 798

491, 525, 798

1,204, 045

1,009

34, 938, 357

33, 214, 706

2,402

160, 006, 666

156, 989, 526

8

321, 846

1

74, 731

6

80, 687

1

46, 847

14

402, 533

2,416

160, 409,199

634

31, 527, 793

3,050

1
2

3

8,153
975, 492

85,017
1,289, 062

U2

1,289,062

o
o

70, 299, 038

48, 299, 798

649,785,998

704, 040

3,025, 000

704, 040

3, 025, 000

2,101, 848

51, 324, 798

651,887,846

3

1, 498,121
603, 727

71, 003, 078
4

4

5, 909, 639

191, 936, 992

()

14,732

158, 260, 200

121, 578

156,867,948

24,099

I

20, 638,832

3

()

3

()

-----

1

Net book loss for year.
2 Book profit less book loss.
8
Not ascertained, due to inadequacy of data.
* Total reported on returns incompletely filled out.




fcO

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1923—Continued

to

MANUFACTURING—SUMMARY OF PAPER, PULP, AND PRODUCTS

00

Distribution

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net
book profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
20 and less than 30 per cent
30 and less than 40 per cent
40 and less than 50 per cent
50 and less than 60 per cent
_
60 and less than 70 per cent
_
70 and less than 80 per cent___
80 and less than 90 per cent__
90 per cent or more
Total...
„
2. Corporations reporting both net taxable income and not book
profit but not paying cash dividends
Total (1 and 2).

Net taxable
book profit!
income (gross Net year before iCash dividends Stock dividends Surplus and Capital impairfor
income less
Number
ment deficit,
undivided
distributed
any adjust- I paid during
of returns deductions as
inents are
during the year profits at close at close of the
the year
defined in
year
of the year
made therein
revenue act)




57,310,006

6,392, 059

617

66, 057, 243

63, 616, 517

$158, 913
695,101
1, 531, 248
3,102, 891
5, 207, 785
3, 572,863
2,388,492
4,311,803
1, 595,474
8, 525, 081

$1, 587,000
3,191,100
11,302,913
1,896, 620
475, 540
5,047, 500
1, 368, 800
2, 030, 500
3,263,400
3, 624, 000

$7,163, 461
11, 804, 432
10,118, 545
45, 342, 8(53
55, 003, 266
17,451, 976
9, 496, 33f>
26, 111, 769
3,926, 408
27, 828, 050

31,089, 651

33, 787, 373

31,089,651 !

33, 787, 373

66,083, 485

130

12, 720, 254
78, 803, 739

W
§

214, 247, 106

67,117

M

918,116

Q
O
g

241,567,361
985,233

1, 986

120,000 ;
.

15,122

1

2, 809

120,000 I

18, 619

3,497

2,915
26, 242
619 |

Z

3

63, 613, 708

M

9,042

1

23, 327

$55,417

27, 320, 255

6, 306, 511

Total (3 and 4) _

Grand total..

$2, 508, 522
4,245,671
6,007. 476
8,637, 546
11,894,206
6, 698, 735
3, 827, 222
5, 672, 524
1,900, 722
5, 917, 352

175

3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
_
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
_'

$2,611,017
4,655,278
6, 299, 778
8,989, 619
12,956,056
6, 532, 366
3,606,177
5, 589, 671
2,126,122
6. 299,100
59,6G5,184

21
46
53
48
48
35
27
32
28
104

31, 209,651

33, 787,373

* 1,283,913

*1, 753, 023

241, 585,980

985, 233

MANUFACTURING—SUMMARY
A. Returns showing schedules completely filled out:
I
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent,
20 and less than 30 per cent
_
_
_
>
30 and less than 40 per cent
|
40 and less than 50 per cent
._.I
50 and less than 60 per cent
60 and less than 70 per cent
_
70 and less than 80 per cent.
_
._'
80 and less than 90 per cent
90 per cent or more
_.
Total
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends

1, 642

2,519

3. Corporations reporting n e t taxable income, although book
loss, b u t p a y i n g cash dividends
_
,
4. Corporations reporting n e t taxable income, although book
loss, a n d not paying cash dividends

$11, 954, 274
13, 597, 244
16, 621,149
12, 508, 778
10, 692, 688
8, 560, 466
19, 066, 339
6,180, 231
3, 463,487
15, 662, 678

2,055,069
4,137, 095
4,462, 968
4, 748, 679
4,779, 610
12, 471, 443
4, 522, 636
2, 941,193
20,724,241 |

$3,736,533
8,485,600 !
8,193,082 !
2,576,910 i
5,309,112
1,909, 787
2,876, 920
6,135, 575
2,515,025
5, 2S0, 815

$44.258,875
28, 410,476
48, 648, 864
36, 443, 741
23, 435,802
28, 003,020
22,954, 743
10,437, 672
8. 282, 750
46,073,224

133, 425,972

118,307,334

61,527,422

47,019,359 !

296,949,167

19,191, 381

154,014,043

137,498,715

.

199, 474

1

154,213,517
27,153,327

67, g
61,527, 422 :

6

2

212,335 j

137, 286, 380

$8, 043
"252," 369
152, 308
1, 637
34,039
478, 2S9
926,685
835,751

96,870

364,845,963

1,762, 430

850,704

47,019,359 !

1 202, 522

734
\

19, 813

148, 252

2,536

Total returns showing schedules completely filled out
R e t u r n s showing schedules incompletely filled out—Data fragmentary, excepting t h e item of net income

51,222

11 I
17

Total (3 a n d 4 ) .

__

$13, 258, 679
13,228,404
19,957,146
13,434, 687
12, 223,874
8, 803, 094
22,037, 461
7,836, 342
4,082, 443
18, 563, 842

20, 588, 071

Total ( l a n d 2).

Grand total

80
124
152
161
170
141
142
115
102
455

OF PRINTING AND PUBLISHING

96,117

271, 451

61,624,292 j

47,019, 359

< 9, 459, 654 \

4

13, 233

1,122,155 i

96, 870 !

en
H

§

109,350

365,968,118

1, 871, 786

O

3, 641, 537

181,366,844

1

N e t book loss for year.
Book profit less book loss.
N o t ascertained d u e t o i n a d e q u a c y of datsi.
'Total reported on r e t u r n s incompletely filled o u t .

2

J




fcO

to
CO
o

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued
MANUFACTURING-SUMMARY OF CHEMICALS AND ALLIED SUBSTANCES

Distribution

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
_
._
20 and less than 30 per cent
30 and less than 40 per cent
40 and less than 50 per cent
50 and less than 60 per cent...
_
60 and less than 70 per cent
70 and less than 80 per cent
80 and less than 90 per cent
90 per cent or more
Total
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends
Total ( l a n d 2).

Net taxable
book profit
income (gross Net year before Cash dividends Stock dividends Surplus and Capital impairfor
ment deficit,
Number
undivided
income less
any adjustpaid during j distributed
of returns deductions as
ments are
the year
during the year profits at close at close of the
year
of the year
denned in
made therein
revenue act)

55
84
114
113
95
88
77
65
53
220

$12, 684,121
30,059,165
72, 897,147
72, 627,599
12,101,196
17,762,871
16,712,020
17, 884,072
5, 077, 214
64, 740, 247

$13,743, 527
30, 730, 333
100, 926, 931
78, 233, 598
11, 760, 012
26, 591, 929
16,160, 005
16, 419, 305
5, 864,136
109, 731, 729

$610,039
4,877,430
24, 845, 004
25, 072,392
5, 237, 859
14, 882, 825
10, 632,755
12,124, 414
4,866, 788
127, 228,407

964

322, 515, 652

410,1G1, 505

230, 377,913

372

19,174, 488

30, 864, 849

341, 720,140 I

441,026,354 !

1,336

3. Corporations reporting net taxable ineome, although book
loss, but paying cash dividends.
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
Total (3 and 4).
Total returns showing schedules completely filled out
B Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
Grand total..




191,845

1,352

342, 972, 226

364

90,629, 484

1,716

1

1,252,086 I

433,601,710 j.

$46, 240, 721
70, 647, 693
184, 576, 759
93,599, 238
28,561,833
89, 243,110
39,946, 248
21,452,433
16,470,433
397,733,394
988,471,862
90, 572, 671

230,377, 913

1,004,104,843

1,079,044,533

31,900

315, 281

380, 792

440,711,073

I

31,900

)0, 415

230, 758, 705

2

1,004,136,743

1,079,934,948

« 57, 626, 873

* 41,123,131

$105,191
55,352
163,682
76,426
111,131
124,676
173, 295
363,945

GO

§

1,173,698
202,336

3
Q

1, 376, 034
361,049

501, 547

i 123,436

146,202
16

1,004,104,843

380, 792

1

1,105, 884

$3,448, 968
8,822,375
175,395, 588
160,862,034
9, 764,100
5,328,361
8,540,994
10, 637,620
1,911,075
619,393, 728

110, 402

O

M A N U F A C T U R I N G — S U M M A R Y r O F S T O N E , C L A Y , A N D GLASS P R O D U C T S
A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less t h a n 10 per cent
._
10 and less t h a n 20 per cent
20 and less t h a n 30 per cent
30 and less t h a n 40 per cent
._
.
__
40 and less t h a n 50 per cent
50 and less t h a n 60 per cent
.
60 and less t h a n 70 per cent
70 and less t h a n 80 per cent
_
80 and less than 90 per cent
90 per cent or more

Total (1 and 2).__
3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends

$9, 626, 059
7,876,921
13, 759, 708
10, 312, 936
20, 267, 614
6, 241,185
7. 780, 457
3^ 374, 433
1, 247, 999
6,114, 761

$456, 303
1, 200, 205
3,314,897
3, 493, 201
9,125,126
3, 372, 070
5,080, 281
2, 535,195
1,080, 287
8, 577, 966

$4, 229, 600
3, 742, 590
12, 283, 415
6, 545, 630
1, 845, 075
1,898, 080
1, 854, 640
1,921,600
364, 900
2,313,585

$25,105,853
15, 840,997
38, 279, 533
19, 439, 087
53, 769, 614
20,578,707
17, 650,108
6, 476,300
3,581,061
31,829, 249

$32,033
503, 642
34,957

38, 235, 531

36, 999,115

232, 550, 509

1,011, 622

772

92, 080, 669

86, 602, 073

610

17, 931, 689

17,060, 752

110,012, 358

103, 662,825

Total returns showing schedules completely filled out
B . Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
_.„

8

482, 001

1

34, 807

6

104,084

1

586, 085

1

90, 522

1,396

110,598, 443

370

14, 529, 705

1,766

125,128,148

2

103, 572, 303

3,477
50,393
11,052
655
22, 730
352, 683

86,631,038

2, 265,823

61 249

424. 784

1, 254, 201

319,181, 547

36, 999,115

38, 235, 531

55, 715

14

Total (3 and 4)._

;

$10, 222, 736
8,281,336
14, 587,199
11, 299, 400
21,309, 222
5, 715, 429
8, 388, 679
3, 690, 032
1, 425, 268
7,160, 768

1,382

Total
2. Corporations reporting both net taxable income and net
book profit b u t not paying cash dividends

Grand total

40
72
119
85
69
62
57
42
37
189

374,264

656, 765

3S, 660, 315

479,016

319,899, 561

36,999.115

* 1, 760, 731

104, 752

718,014

424,78 i

Ul
H

2,744, 839

* 3, 247. 376
1

!

Net book loss for year.
Book profit less book loss.
Not ascertained due to inadequacy of data.
Total reported on returns incompletely filled out




to
CO

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued
MANUFACTURING—SUMMARY

OF METAL MANUFACTURES AND ALL OTHER MANUFACTURING CONCERNS NOT IDENTIFIED AS SPECIFICALLY BELONGING TO ANY OTHER MAIN INDUSTRIAL DIVISION

Distribution

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
20 and less than 30 per cent
._
30 and less than 40 per cent
40 and less than 50 per cent
_
60 and less than 60 per cent
60 and less than 70 per cent
70 and less than 80 per cent
__
80 and less than 90 per cent..
90 per cent or more
_
Total
_.
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends
,
Total (1 and 2)..
3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
Total (3 and 4)..
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data frag'
mentary, excepting the item of net income
Grand total..




to
GO
to

Net taxable
book profit
Capital impairincome (gross Net year before Cash dividends Stock dividends Surplus and
for
undivided
ment deficit,
paid during ! distributed
any adjustprofits at close ! at close of the
the year
iduring the year
ments are
of the year
year
defined in
made therein
revenue act)

Number
income less
of returns deductions as

277
496
471
499
433
389
279
219
193
910

$138,300
188,464
194, 776
204, 579
285,746
57, 019
152,885
885, 919
657,876
2, 595, 454

4,166

$41,996,285
88, 635, 679
98, 633,873
162, 665,380
73, 312,072
89, 591,529
190, 985, 027
24, 392, 670
34, 268, 443
149,434,832

$2,851,037 j
13,324,422 I
23, 555, 230 I
57,139,844
33,263,215
48,121,290
59,115,791
17,887,817
29,194,985
191,611,173 !

$8,952,848
57,563,974
37, 210, 875
115, 681, 425
48,800,199
55, 432,148
80, 223,810
7, 341,393
7,198,443
56, 418.815

$118,559,371
192,929,152
281,127, 282
323, 405, 404
222, 994, 039
284, 460, 637
557,041,804
127, 201.191
145,172, 895
1, 766,430, 226

953,915,-790

$42,322,973
91, 551,857
95, 995, 046
179, 668, 905
77, 645, 894
96, 461, 661
213, 553, 225
25,548, 642
31,290,184
109,858,541

476, 064,804

474,823, 930

4,019,322,001

5,361, 018

3

609,056,613

2, 678,414

Q
O

2,607

125,512,059

134,077, 342

6,773

1,089,408,987

1,087,993,132

29

921, 746

i 753,629

25

689, 640

1

1, 611,386
1,091,020,373
134,721,894
1,225,742, 267

1

476,064,804

1,710,470

8,039,432
916,252

744,049
476,808,853 |

398,900

9,616,240 ;

15,000

744,049 \

956,841

* 1, 086, 282, 662

474,823,930 | 4; 628,378, 614

7,782,742 |

413,900 i

17,398,982 !

1,745, 038

475,237,830 i 4,645,777,596 |

9, 784,470

* 13,199, 648 | « 40,173, 326 j

m

a

S U M M A R Y OF C O N S T R U C T I O N

A . Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends "to net book profit—
Less than 10 per cent
10 and less than 20 per cent..
20 and less than 30 per cent
30 and less than 40 per cent
&
40 and less than 50 per cent..
—
50 and less than 60 per cent
60 and less than 70 per cent
70 and less than 80 per cent
-.
80 and less than 90 per cent
C
O
90 per cent or more.Total...
2. Corporations reporting both net taxable income and net book
profit, but not paying cash dividends...
Total (1 and 2)

61
92
104
100
80
79
57
73
50
223

$8, 511, 088
5,866, 962
6, 770, 335
4, 282,099
3, 020, 454
2, 741, 339
1, 635, 531
4, 700, 469
941, 749
5, 216, 813

$405, 021
805, 576
1, 714, 569
1,5(*), 207
1,342, 626
1,466, 654
1,094, 862
3,435, 568
798, 724
14,489, 863

$1, 111, 983
1, 874, 672
1, 890, 400
1, 757,900
1, 233, 771
870,162
104. 500
1, 617, 500
40, 040
1, 295, 866

$21,837, 616
8, 630,997
22, 710,944
8, 363,180
5, 700, 036
5, 707, 052
11, 700, 734
5, 466,115
1, 862,427
26, 460,129

919

43, 686,839

27, 053, 670

11, 796, 794

118, 439, 230

1, 257

22,015,142

Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
Grand total

12, 636
4,327
129,314
189, 593

67,364,738

190,137

67,195, 867

65, 701,981

27,053, 670

11, 796, 794

185,803,968

379,730

213,362

2,176

3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
Total (3 and 4)

$11, 605
4, 839
26, 272
600

*1,828, 503

553,961

2,009, 200

3, 668,150

152,279

38

376, 650

2,214

67, 572, 517

1,338

17,435, 764

3,552

1

5, 562,414

2, 009, 200

1,959, 054

553, 961

2 63, 742,927

27, 607, 631

13,805,994 I

* 2, 394,187

i
a

w

1,894,264

i 130, 551

163, 288

3

152,279

191,366,382

532,009

"8,767,774 I

85, 008, 281

i

M

o
O

i N e t book loss for year.
8
Book profit less book loss.

•Not ascertained, due to inadequacy of data.
< Total reported on returns incompletely filled out




to
OO
CO

to

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

00

SUMMARY OF TRANSPORTATION AND OTHER PUBLIC UTILITIES
Net taxable
book profit
income (gross Net year before Cash dividend; Stock dividends Surplus and Capital impairfor
ment deficit,
Number
income less
undivided
any adjustpaid during
distributed
of returns deductions as
ments are
the year
during the year profits at close at close of the
year
of the year
defined in
made therein
revenue act)

Distribution

L, Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividend?—
Per cent of cash dividends to net book profit—
Less than 10 per cent
_
10 and less than 20 per cent...
20 and less than 30 per cent
30 and less than 40 per cent
_
40 and less than 50 per cent
50 and less than 60 per cent
60 and less than 70 per cent_
70 and less than 80 per cent
80 and less than 90 per .:ent
90 per cent or m o r e . . .
_

$10, 664,194
12,213,181
43, 996, 416
20, 741,679
44, 964, 824
74, 512,028
PI, 360,487
48, 874, 820
111,787,815
159, 217, 258

$10,670, 721
13, 390, 608
45, 924, 158
19,439, 575
45,855, 005
104, 748, 212
85,831,081
50, 329, 944
167,059, 288
205, 649, 671

$309,768
1, 951, 732
11,916,368
7,128, 263
19, 813,124
£8, 500, 609
54, 690, 695
37, 357,896
135, 560,057
248, 448, 505

$226, 925
4, 342, 482
5,937, 380
3, 610, 430
9,674, 395
10,021,755
1,765, 886
613, 284
417, 039
5, 857, 315

2,593

618. 332, 702

748,898, 263

575.677,017

42,466,891

1,393

61,933,092

58,922,992

680, 265, 794

Total
2. Corporations reporting both net taxable income and net book
profit, but not paying cash dividends

49
89
154
153
211
279
236
253
220
949

807, 821, 255

Total (1 and 2)
3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends

Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
_.
Grand total




-

-

6, 737,432

1

4,042

687, 003, 226

1,734

187, 612, 871

5,776

874, 616,097

35, 345,169

6,954,134
)0, 867,121

5,852,907

34, 720, 355

4, 304, 591

i 4, 314, 820

22,611,342

382,784,939

42,466,891 | 2,204,333,4

575, 677, 017

4, 304, 591

70,065,524 I

579, 981, 608
4

36, 732, 041

42, 466, 891
4

18,370,907

$62,059
1, 757, 025
831,630
449, 454
264, 693
102, 270
4,008,298
358, 670
14, 777, 237

1,821,548^60
I

i 2, 639, 314

56

Total (3 and 4)

3,981, 354
2, 756, 078

$35,779,691
35,817,279
97, 967, 934
46, 422, 619
178, 510, 704
339, 519, 645
338, 432, 248
160,774,943
338,446,911
249, 876, 586

2,274,399,023 j

23, 464, 249
2,864, 842
903,993
3, 768, 840

Q

3
a
o

SUMMARY OF TRADE
A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net
book profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
20 and less than 30 per cent
30 and less than 40 per cent
40 and less than 50 per cent
50 and less than 60 per cent
_.
60 and less than 70 per cent..
70 and less than 80 per cent
80 and less than 90 per cent
_
90 per cent or more
Total
2. Corporations reporting both net taxable income and net book
profit, but not paying cash dividends
Total ( l a n d 2)
3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
.
4. Corporations reporting nr* taxable income, although book
loss, and not paying cash dividends
Total (3 and 4)
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled'out—Data fragmentary, excepting the item of net income
Grand total . . .

593
1,001
1,249
1,249
1,158
1,115
915
761
715
3,269

$57,897,913
85, 587, 240
111,273,813
72,759,985
78, 686, 837
46,125, 433
34, 230, 529
24,022, 360
20,307,132
60,007,037

$62, 229, 752
81, 633, 814
102,932, 815
70, 803, 891
68, 539, 298
41,000, 207
33, 045,146
23,101,067
19,036, 606
54, 564, 803

$3, 645,547
12,351, 471
24,809, 796
24, 823,876
30, 707,417
24,007,350
21, 234,812
17, 353, 393
16, 088, 864
83, 618, 680

$38,029, 732
38, 205, 362
45, 500, 627
36,864, 899
29, 022, 867
22,742, 226
11,961,905
12, 543, 588
6,900, 638
34, 368, 940

12,025

590,898,279

556,887,399

258,641,206

276,140,784

10, 334

197, 624, 579

184, 051, 056

22,359

788, 522,858

740, 938,455

258, 641,206
973,985

60

924,464

i 308, 666

87

853, 412
1, 777,876

22, 506

790, 300, 734

$85, 571
28, 661
526, 907
72, 817
132,538
291, 089
289. 358
40, 755
1,948, 005

1,490,100,666

3,415,681

716,196,327

3,846, 697

276,140, 784

2, 206, 296,993

7, 262, 378

w.

747,488

3, 560, 873

741,044

a
o

5, 539,440

340, 447

i 1,003,915

147

$109,976, 668
197, 991, 223
281,040, 395
172, 989, 331
180, 456, 818
132,227,821
86, 775,854
72, 683,452
48> 999, 570
206,959, 534

GO

8,594

147,480, 571

31,100

937,781.305

1

1, 312, 581

973,985

747,488

9,100,313

1,081,491

2 739, 625,874

259, 615,191

276,888, 272

2, 215, 397, 306

8,343,869

* 12,903, 554

4

71, 717,007

o
o

g
IS

i Net book loss for year.
* Book profit less book loss.
* Not ascertained due to inadequacy of data.
4
Total reported on returns incompletely filled out.




to
OO

to

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

00

SUMMARY OF SERVICE
Net taxable
book profit
income (gross Net year before Cash dividends Stock diIvidends Surplus and Capital impairfor
ment deficit,
undivided
Number
income less
distributed
any adjustpaid during
of returns deductions as
ments are
during the year profits at close at close of the
the year
of the year
denned in
made therein
revenue act)

Distribution

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profitLess than 10 per cent
_
10 and less than 20 per cent
20 and less than 30 per cent
30 and less than 40 per cent
__
40 and less than 50 per cent
50 and less than 60 per cent
60 and less than 70 per cent
70 and less than 80 per cent
80 and less than 90 per cent...
90 per cent or more

55
112
159
174
185
185
146
154
164
814

$56,613
53, 660
21,910
139, 597
594,401
307,222
47,317
273, S62
1, 532, 032

70,587, 787

, 643

19,487,427

156, 345,486

7, 217, 045

270, 738, 421

10, 243, G59

Total (3 and 4)
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income--_
_.

8

3, 020, 611

114, 392, 935

75, 514, 520

1,678

33, 930, 330

32, 556,938

109, 444,850

103,144, 725

44, 389, 643

388,324

*123,023

489, 760

419, 214

l 377,176

52

Total (1 and 2)




$3,133,715
12, 745, 213
16,973, 760
20,131,933
18,890,483
25, 528, 452
7, 701, 082
9, 573,057
7,918, 631
33, 749,170

2,148

807, 538

1

3,878

110, 252, 388

1,922

27, 588, 760

5,800

137, 841,148

3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
_

-

$40,956
2,509, 505
3,426,092
5,397,760
797,979
1,221,800
286, 500
1,742, 500
494, 200
3, 570,135

$1, 504,334
5, 701,151
7,813, 594
10,016,499
8,324, 679
9,493,965
4,201,372
5,061,052
4,532,395

3, 82G

Total
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends

Grand total

13,938, 746

$88,912
786, 690
1,954, 872
3,346, 847
3,574, 740
5,318,574
2, 733, 427
3, 761, 264
3,818,303
19,006,014

$1,476, 597
5,852,963
8,522,122
9, 846,393
8,814,194
10,430,816
4, 465, 715
4,965, 939
5,133, 609
16,006,172

500,199

*102, 644, 526

19, 487, 427

634,535

221,634

3,511,442

44,879,403
* 4,076,164

19, 487, 427

160, 836

4,145, 977

489, 7fi0

382,470

274, 884,398

10, 628,129

GO

O

3
o
o

SUMMARY OF FINANCE
A Beturns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
_.
10 and less than 20 per cent
20 and less than 30 per cent
30 and less than 40 per cent...
40 and less than 50 per cent..
50 and less than 60 per cent
60 and less than 70 per cert.___
70 and less than 80 per cent.
80 and less than 90 per cent
_.
90 per cent or more
Total....
2. Corporations reporting both net taxable income and net book
profit, but not paying cash dividends
Total (1 and 2).

204
512
959
1, 349

5,148

$16,
23,
38,
64,
65,
53,
49,
43,
33,
88,

014,
970,
898,
591,
208,
975,
563,
323,
789,
850,

$19, 079, 597
40, 731, 373
60, 138, 498
84, 474, 406
97,115,277
72, 846, 498
81, 472, 975
58,190, 345
44, 992, 418
113, 014, 435

400
936
446
915
027
503
097
836
296
476

$970,114
6,301.991
15, 272. 394
29, 087, 729
44,461,419
40, 010, 034
53,532,712
43, 603, 799
38, 077, 493
149, 767, 455
421, 085,140

15, 543

468,185,932

672, 055, 822

5, 229

96, 771, 577

561,657,509 1

783,936,370 1

$48,950,380 I
149, 635, 675
218, 365, 082
316, 408, 031
440, 406, 088
313,448, 081
411, 928, 527

421,085,140

115,872,311

115, 872,311

441, 239, 379
216,395,451
668, 118,292

$230,199
115,843
576,952
14, 785
96,289
477,568
128,016
185, 749
672, 999
11, 004, 985

3,224,894,986

13, 503, 385

712, 259, 0

111,880,548

20,772!

$9,113, 487
9, 499, 205
18, 783, 143
16,570,311
12, 590, 735
12,171, 529
2,851,914
9, 105, 020
7,981,843
17, 205,124

15, 417, 838

3,937,153,994 I

28, 921, 223

i—

3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends.
_
Total (3 and 4 ) .
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income

1

2,177, 034

152
20, 924
8, 299

1

2, 869, 939

i _

Grand total.

29, 223

845,996, 531 I

15, 899, 408

2,450,678 I

298, 600

21,820,630 !

423, 535, 818

116,170, 911

3,958,974,624 j

31, 532, 755

i

4

>
H
i i
o
m

2,611,532

821, 867

5,021,222

2, 371, 047

i 781, 505, 323

567, 827, 448
278,169, 083 j

298,600

1 , 549,180
1

692,905

2, 450, 678

BO

58, J 20, 747

47, 989, 092

2,292, 253
319,279

6
g

fed

* Net book loss for year.
Book profit less book loss.
•Not ascertained duo to inadequacy of data.
4
Total reported on returns incompletely filled out.
i




to
oo

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

to

SUMMARY OF CONCERNS NOT IDENTIFIED AS SPECIFICALLY BELONGING TO ANY OTHER MAIN INDUSTRIAL DIVISION

Distribution

Net taxable
book profit
income (gross Net year before Cash dividends Stock dividends Surplus and Capital impairfor
ment deficit,
undivided
Number
income less
any adjustdistributed
paid during
of returns deductions as
ments are
the year
during the year profits at close at close of the
year
of the year
defined in
made therein
revenue act)

A Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
_
10 and less than 20 per cent
_
20 and less than 30 per cent
30 and less than 40 per cent
40 and less than 50 per cent
_
60 and less than 60 per cent
_
_
60 and less than 70 per cent
70 and less than 80 per cent
80 and less than 90 per cent
90 per cent or more
Total
..._
2. Corporations reporting both net taxable income and net
book profit but not paying cash dividends

$23, 396

7,400
629, 570
5,127, 633

49,711,166

504, 702

15,302, 212

107, 368

65,013, 378

612,070

$24, 353
103, 005
335, 579
488, 383
508, 814
1, 245, 209
510, 041
87, 396
219,976
5, 780, 586

148

11,797, 556

12,326,911

9, 303, 342

129

4, 336,860

4, 687,822

16,134,416

17, 014, 733

9, 303, 342

2,526

182

6,550

504, 430

7,814

1707
6,550

504, 430

15,731

65,517,808

627,801

Total (3 and 4)




I

$852,173
549,115
1,326, 357
1,445, 856
1,076,949
2,368,185
824, 353
115, 052
265, 642
3, 503, 229

Total (1 and 2)

Grand total

W.

$1,108, 647
607, 770
5,877, 369
5,982, 049
1,284,101
7, 509, 256
1, 255, 010
389, 217
962, 436
24,755,311

$605,154
544, 252
1, 346, 775
1,373,421
1, 111, 545
2,440, 766
792, 473
118, 542
287, 630
3,176,998

3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends

Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income..

00
00

10, 340
280

16,144, 756

150

21, 562, 715

430

37, 707,471

J

789

217,013, 944

$1,237,
72,
330,
600,
125,
2,125,

680
500
483
000
000
000

5,127, 633

w
481, 306

15,731

9, 309, 892

5,127, 633

* 12, 748, 312

* 2,018,734

O

a
o
g

AGRICULTURE AND R E L A T E D INDUSTRIES—FARMING
l. COTTON FARMING

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
90 per cent or more
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends
Total (1 and 2) _..

1

$11, 502

$11,040

1

8,807

8,652

2

20,309

19, 692

2

20, 309

2

19, 571

4

39,880

$14,100

$267,040

14,100

356, 721

89,681

3. Corporations reporting net taxable income, although book,
loss but paying cash dividends
4. Corporations reporting net taxable income, although book,
loss and not paying cash dividends
__
Total (3 and 4)
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income.Grand total
1
Net book loss for year.
» Book profit less book loss.
»Not ascertained due to inadequacy of data.
* Total reported on returns incompletely filled out.




19, 692
(3)

14,100
4

356, 721

20,000

8

()

(3)

I
o
M

o
c

to
oo
CD*

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

to
CO

o

AGRICULTURE AND RELATED INDUSTRIES—FARMING-Continued
2. GRAIN FARMING
Net taxable
book profit
income (gross Net year before Cash dividem
Surplus and Capital impairfor
ds Stock dividends
ment deficit,
Number
income less
undivided
any adjustpaid during
distributed
at close of the
of returns deductions as
ments are
during the year profits at close
the year
year
of the year
defined in
made therein
revenue act)

Distribution

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
20 and less than 30 per cent
30 and less than 40 per cent
_.
40 and less than 50 per cent
50 and less than 60 per cent.
60 and less than 70 per cent
70 and less than 80 per cent
.._
80 and less than 90 per cent
90 per cent or more
. , . . ..
Total
2. Corporations reporting both net taxable income and net book
profit, but not paying cash dividends

$123, 030

$123, 269

$163, 870

123,030

Total ( l a n d 2).

123,2G9

163,870

123, 030

123, 269

163, 870

3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss and not paying cash dividends
Total (3 and 4).,
Total returns showing schedules completely filled out—
B. Returns showing schedules incompletely filled out—Data frag- i
mentary, excepting the item ol net income
!
Grand total




_

_

'

102, 652
225, 682

3
a
o
g

3. FRUIT FARMING

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
_
20 and less than 30 per cent
30 and less than 40 per cent
40 and less than 50 per cent.
50 and less than 60 per cent
60 and less than 70 per cent
70 and less than 80 per cent
_
_
80 and less than 90 per cent
90 per cent or more
_. _
Total
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends
Total Q and 2)
3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
.
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
___
Total (3 and 4)
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
Grand total

4. STOCK FARMING

1
3
8
3
4
7
7
8
4
32

$21,184
86, 377
1, 295, 415
59, 939
69,811
108, 593
506,491
289,147
79, 306
724, 459

$21,184
84, 707
1,418,746
62,129
68,059
96, 205
364, 564
243, 225
78,944
584, 700

$2,100
16,399
359, 830
23, 571
30, 337
54, 515
246, 768
183, 592
67,100
1,098, 733

10,000
94, 561

$63,349
177,145
4,092, 289
231,124
138,976
271,172
988,658
901, 542
200,988
1,620,118

77

3, 240, 722

3,022, 463

2,082, 945

113,161

8, 685, 361
7, 210,170

746, 649

2,082,945 !

113,161

15, 895, 531

947, 044

72

1, 269, 339

1, 23G, 767

149

4, 510, 061

4, 259, 230

2

50,618

1

9,053

8,600

$168, 272
32,123
200,395

Q

3

4, 569, 732

106

817, 605

258

5, 387, 337

49,840

2,193,814

19,315

49,840

2,201,452

4, 239, 915

2,132, 785

17,347

1
1

59,671

152

1

2

3

()

1 , 968

7,638

4

113,161

18, 096, 983

947,044

156, 597

3

Q
O

g
i

1
Net book loss for year.
2
Book profit less book loss.
8
Not ascertained due to inadequacy
4

of data.
Total reported on returns incompletely filled out.




to
CO

to
CD
to

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued
AGRICULTURE AND RELATED INDUSTRIES—FARMING—Continued
5. ALL OTHER FARMING

Distribution

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net
book profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
_.
10 and less than 20 per cent
20 and less than 30 per cent
.30 and less than 40 per cent
_
40 and less than 50 per cent
50 and less than 60 per cent
60 and loss than 70 per cent
70 and less than 80 per cent
_
_
80 and less than 90 per cent
90 per cent or more
_
__
Total
3. Corporations reporting both net taxable income and net book
profit but not paying cash dividends
Total (1 and 2).

Net taxable
book profit
income (gross Net year before Cash dividends Stock diividends Surplus and Capital impairfor
undivided
Number
income lets
ment deficit,
paid during
any adjustdistributed
of returns deductions as
during the year profits at close at close of the
the year
ments are
of the year
defined in
year
made therein
revenue act)

3
19
19
18
23
30
21
23
23
119
298




$123,351
62,049
533,961
443, 395
288, 737
410, 317
360,715
999, 212
151, 822
3,378, 837

150, 000

$1,735, 782
1,495, 451
9, 515, 026
9,325, 644
2, 290, 229
2,412, 038
3,112,182
7,010,379
349,815
9,938,369

9, 879, 799

10,213, 297

6,752, 396

510,626

47,184,915

6,752, 396

510,626

116,075,923

284

21, 777, 040

29,610, 842

$15,000
272, 255
1,971
11,400
60, 000

19,397, 545

31, 656,839
15,167

1

17,962

Total (3 and 4).

G r a n d total..

$1,384,326
387,499
1,902,166
1, 288, 574
628, 812
739, 419
566, 718
1,337, 421
178,989
1, 799, 373

582

8. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends

Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income

$901,842
393, 390
1,906, 340
1,193, 801
672,846
730,925
588, 773
1,451, 391
205,287
1,835, 204

68, 891, 008

i 52, 700

33,129
588

31, 689,968

431

3, 632, 226

1,019

35, 322,194

1

64, 037

116,737

2 29,494,105

171, 281

$55, 626
6,515
24, 124
83, G61
169, yi'6
637, 840
807, 766

301,182
832, 596

171,281

1,133,778

6, 923, 677

510, 626

< 265, 971

< 341, 038

117,209, 701

807,766

AGRICULTURE AND R E L A T E D INDUSTRIES
BELATED INDUSTRIES: 6. LOGGING.

7. FISHING.

8. ICE HARVESTING.

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 per cent and less than 20 per cent
20 per cent and less than 30 per cent
30 per cent and less than 40 per cent
40 per cent and less than 50 per cent
50 per cent and less than 60 per cent
_
60 per cent and less than 70 per cent
70 per cent and less than 80 per cent
__
80 per cent and less than 90 per cent
90 per cent or more
_

10. AGRICULTURE, MAIN BUSINESS NOT PRECISELY DEFINED

3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
Total (3 and 4)
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
1

$614,016
1, 580,776
534, 563
1,184,451
445,384
448,159
1,069,929
565,411
3,131,096
3,007,093

127

12, 580, 878

12, 914, 934

90

2, 019, 779

1,902, 929

14,600,657

14,817, 863

2

13,815

* 7, 314

1,319

994, 427

2

Total (1 and 2)

4
11
6
5
5
9
7
7
7
66

217

Total
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends

Grand total

9. ALL OTHER RELATED INDUSTRIES.

13,815

1

1,319

994, 427

Q

219

14, 614,472

226,639,457

2,516,194

o

99

1, 831,139

318

$612,407
1,569,133
559, 910
1,189, 865
460, 295 431, 768
1,059,865
562, 866
3, 707, 947
2,760, 878

$400,000
300,000

$1,216,014
3,903, 634
2,345,964
11,144.754
751,917
1,244, 251
5,317, 655
5,213,806
142, 763,970
25,295, 596

3, 500,000

$445, 819
1,041

360,722

11, 950, 250

199,197,561

714,1S5

226, 638,138

4, 237, 000
37,000

807, 582

27,440, 577

11,950,250

1, 521, 767

M

4, 237, 000

7, 314

* 14,810, 549
3

$36,090
261, 571
146, 37G
386, 292
196,970
233, 521
660,180
437,795
3,255, 991
6,335, 464

11,950, 250
4

4, 237,000
4

3

3

in
H

J i

g

16, 445, 611

()

468, 191

610, 000

()

()

1
1

Net book loss for year.
*Book profit less book loss.
8
Not ascertained due to inadequacy of data.
* Total reported on returns incompletely filled out




to
CO
CO

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

to
CO

MINING AND QUARRYING
11. COAL MINING

Distribution

A. Returns showing schedules co'mpletely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
20 and less than 30 per cent
_
30 and less than 40 per cent
40 and less than 50 per cent
50 and less than 60 per cent
60 and less than 70 per cent
_
70 and less than 80 per cent
_
80 and less than 90 per cent
t'O per cent or more
,
Total
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends
Total (1 and 2).

Net taxable
book profit
income (gross Net year before Cash dividends Stock dividends Surplus and Capital impairfor
ment deficit,
undivided
Number
income less
distributed
paid during
any adjustof returns deductions as
during the year profits at close at close of the
the year
ments are
year
of the year
defined in
made therein
revenue act)

24
51
67
67
50
50
60
32
50
201

$4,024,006
9, 281.604
9.097. 309
13,389,930
7, 624, 042
8,411,122
4, 622, 558
5, 073,171
6,871, 842
14,866, 614

$3, 868, 490
9, 066, 300
8, 792, 429
14,805, 033
7, 343. 327
7,960. 476
4, 908, 219
4, 742,806
6, 405, 976
14,136, 127

$287,476
1,469,375
2, 211, 063
4,944,112
3,181, 511
4, 458, 775
3,164, 870
3, 515, 765
6,408,111
24, 908, 019

$247, 500
2, 676,886
1, 270, 279
17, 366, 980
7, 341, 000
2,912,500
1,012, 300
900, 000
4, 850, 000
1,822, G2G

$15, 219, 417
19, 241, 784
29, 692, 222
38, 523, 756
16, 450. 331
22,915,314
16, 497, 779
10, 342, 264
24, 485.104
99, 2G3, 571

""~117,~468
1, 798,039

652

83, 262,198

82, 029,183

53, 549, 077

40, 400, 071

292, 631, 542

2, 027,106

40, 400,071

378, 639, £

397

Total (3 and 4).

Grand total..




23, 607, 052

86, 008,457

105, 636, 235

53, 549, 077

i 210,388

1,397, 500

71,118

8. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—.Data fragmentary, excepting the item of net income

24, 508, 673
107,770,871
1,929,192

1, 040

147,115

2, 000, 310
1,066

109, 771,181

465

29, 076, 882

1,531

138, 848, 063

1

2,831,534 |
j
714,243 .
3,545,777 j

257, 503

1, 397, 500

* 105,378, 732

54,946, 577

40, 400, 071

* 4, 606, 007

< 20, 318, 696

382,185,776 !

$64,876
2,685
44, 038

127, 711
2,154,817
1, 500, 595

1, 500, 595
3, 655, 412

Q

3

o
o

M E T A L M I N I N G : 12. IKON.

13. COFFER.

14. LEAD AND ZINC.

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends —
Per cent of cash dividends to net book profit—
J
Less than 10 per cent
i
10 and less than 20 per cent
20 and less than 30 per c e n t . .
_.„
30 and less than 40 per cent
40 and less than 50 per cent
_.
50 and less than 60 per cent
60 and less than 70 per cent
.
70 and less than 80 per cent
80 and less than 90 per cent90 per cent or more
Total
_
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends..
_.

$5, 534
6,168
3,322, 030
540, 253
638, 350
456, 362
4, 658, 87G
65, 086
4, 090, 655
10, 355, 315
611
30

Total (1 and 2).

24,138,629

22, 661, 986

26, 005,120

3, 505,119

16. ALL OTHER M I N I N G

5,115,352
15, 074, 511

!8, 637
26,050, 623

$2,160
888
651,141
219, 000
394,730
445, 867
4,051,971

$9, 000, 000
400, 000

49, 500

318,042
9, 718, 042

$193,410
6,870
546, 084
5,346, 548
3, 518,437
13,342, 76'
37, 666, 300
165, 732
29, 698,060
85, 530, 369

$1,585, 031
11,487

514,176
" 559," 142

2, 639,314

217,950,457

5.309,180

4,626,189

1,075, 242

CO

46, 581,311

19,223

§

51, 207, 500

9,718,042

2, 669, 866

41,935,886
26,005,120 !

176, 014, 571

1,094, 465

269,157,957

6,403,645

o
1,675,124

1 573,022

260,088

Total (3 and 4).,

Grand total..

$22, 063
5, 674
2,914,726
660,946
806, 528
830, 045
5,970, 486
68, 779
5, 730, 319
5, 652, 420

27, 643, 748

8. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
Total returns showing schedules completely filled out
|
B. Returns showing schedules incompletely filled out—Data fragmen- I
tary, excepting the item of net income
I

15. GOLD, SILVER, AND PRECIOUS M E T A L S .

* 2, OSS, 263
1

1,935, 212
97

29, 578, 960
5, 292, 057

1

2, 661, 285

23, 389, 338
C3)

2,287,169

2,287,169 I.
28, 292, 289

9,718, 042

* 1,111,892

a
o

* 480,000

34,871,917

1 Net book loss for year.
2
Book profit less book loss.
• Not ascertained due to inadequacy of data.
* Total reported on returns incompletely filled out




to
CO

t©

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued.

CO
G

MINING AND QUARRYING—Continued
NONMETAL MINING: 17. OIL.

Distribution

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per c e n t . . .
10 and less than 20 per cent
20 and less than 30 per c e n t . . .
_
30 and less than 40 per cent..
40 and less than 50 per cent
50 and less than 60 per cent
60 and less than 70 per cent..
70 and less than 80 per cent
80 and less than 90 per cent
90 per cent or more
Total.
2. Corporations reporting both net taxable income and net
book profit but not paying cash dividends...
Total (1 and 2)

Net taxable
book profit
income {gross Net year before Cash dividends Stock diIvidends Surplus and Capital impairfor
undivided
ment deficit,
Number
income less
any adjustpaid during
distributed
of returns deductions as
ments are
the year
during the year profits at close at close of the
year
of the year
denned in
made therein
revenue act)

102

2,896, 278
1,428, 529
846,337
9, 756,695
1,583, 574
484, 506
455, 589
242,619
5, 688, 654

$3,887
4,377, 808
1,486,311
1, 500, 987
9,424,114
2,178,398
446, 560
297, 521
245, 555
9, 343, 280

$21
813,751
323,270
510, 064
4,419, 578
1,210,495
288,180
220,165
201,372
12,443,440

147

23,386,668

29,304,421




$1,455, 000

O

91,085
275, 000

14, 535
60,372
435
1,767,503

§

20,430,336

2,371,085

158,498, 515

1,844,687

2, 371, 085

162, 673, 262

1,844,687

4,478,168

892,160

50,000
500,000

1, 096, 016
30, 400, 437

20, 430, 336
954, 267

181, 425

i 434, 581
i 120, 760

476, 900

i 555, 341
2 29, 845, 096

218

25, 058, 858

125

13, 870, 838

343

38, 929, 696

Ul

4,174, 747

1,195, 290

24,581,958

295, 475

H
$1,842

56

Total (3 and 4)

Grand total

$-170

14,138, 516
7,966, 201
2,104, 443
92, 878, 495
9, 882,44^
2,^9,53:
1,13>, 151
527, 911
27, 294, 344

203

3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income

18. GAS

1,196, 541

21, 384, 603

2, 371, 085

* 12, 862, 462

* 48,168,113

95,527

5, 674, 709

954, 267

987,687

18, 347, 971

2,832,374

2
O
O

NONMETAL MINING: 19. SALT, MINES AND OTHER SOURCES.

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
.
10 and less than 20 per cent
20 and less than 30 per cent
30 and less than 40 per cent
40 and less than 50 per cent
50 and less than 60 per cent
60 and less than 70 per cent
70 and less than 80 per cent
80 and less than 90 per cent
90 pp,r np.nt Oi* morp

Total
_.
. .
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends
Total ( l a n d 2)
3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
Total (3 and 4)
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
Grand total

20. ALL OTHER NONMETAL MINING

4
6
2
6
3
4
5
14
47

$336, 834
2,188, 675
142,007
474, 587
1,972, 068
655, 598
712, 071
4, 043, 621
7, 510, 625

$698,070
1,537, 612
125, 816
537,222
1,968,988
565,175
875, 531
7, 218, 452
4, 412, 240

$105, 775
365, 918
48, 667
236,193
1,147, 028
386, 944
661, 773
6, 318, 543
6, 394, 076

$1, 447, 500

91

18, 036, 086

17,939,106

15, 664, 917

37

2,087, 676

2, 543, 971

128

20,123, 762

20,483,077

15, 664, 917

5

46,814

1124, 519

554, 500

5

46, 814

133

20,170, 576

85

3,790,410

218

1
2

650,000
6, 270,000

$2,221,036
3, 480, 359
55, 645
2,178, 036
9, 746, 660
429, 521
1, 862, 239
37, 376, 041
25,071, 270

3,136, 659

9, 017, 500

82,420, 807

3, 274,575

100, 000
550, 000

$92,834
8,815
36,267

25,122, 582

524, 598

9,017, 500

107, 543,389

3, 799,173

250,000

3,922, 283

141,757

124, 519

554,500

250,000

3,922, 283

141,757

20, 358, 558

16,219, 417

9, 267, 500

111, 465, 672

3,940,930

*1,112, 254

« 6,000,000

23, 960, 986

Net book loss for year.
profit less book loss.
Not ascertained due to inadequacy of data.
* Total reported on returns incompletely filled out.

v
Book
8




CD

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

to
00

MINING AND QUARRYING—Continued
NONMETAL MINING: 21. ALL OTHER MINING CONCERNS—MAIN BUSINESS N O T PRECISELY DEFINED
Net taxable Net book profit
income (gross for year before
a n y adjustm e n t s are
denned in
m a d e therein
revenue act)

income less
Number
of returns deductions as

Distribution

A. Returns showing schedules completely filled out.
1. Corporations reporting both net taxable incon e and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
20 and less than 30 per cent
30 and less than 40 per cent
.
40 and less than 50 per cent
50 and less than 60 per cent
60 and less than 70 per cent
70 and less than 80 per cent
80 and less than 90 per cent
90 per cent or more
_.
Total
2. Corporations reporting both net taxable income and net book
profit, but not paying cash dividends

3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
Total (3 and 4)

_.

.

Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item oi net income
Grand total




H
>
1
2
1

$17, 227
21,441
36, 275

$17,462
24, 218
35,466

$2, 000
6,345
10,800

$16, 509
289,347
36, 564

4
3
4
9
75

264, 399
40, 745
38, 248
729, 812
7, 253, 265

312,197
42, 452
35, 746
719, 369
7,677, 491

173, 300
28,800
26, 706
638, 604
11, 064, 668

3,453,396
924,456
504,374
1, 941,139
131,972, 050

1,650,604

99

8,401, 412

8,864,401

11,951, 223

139,137, 835

1,807,372

14, 394, 654

76,641,132

11, 951, 223

153, 532,489

8, 448, 504

44

796, 900

989, 374

143

Total (1 and 2)

impairCash dividends Stock dividends Surplus and Capital deficit,
ment
undivided
paid during
distributed
profits at close at close of the
the year
during the year of the year
year

9,198,312

9,853, 775

3

281, 329

149

9, 479, 641

$126, 410

3,040,126

150,491

717,155

126,410

3, 272, 916

920

9,703,284

12, 668, 378

126, 410

156, 805, 405

8,449,424

123

2,575,480

272

12,055,121

111, 008
1

1

2

$156,768

717,155

11,450

6

1

269,879

3

zn
H
O

(3)

39,483

232, 790

* 1, 265, 933

4

514, &,2

(3)

920

(3)

3
a
o

QUAREYING: 22. STONE.

23. CLAY, SAND, GEAVEL.

25. ALL OTHER QUARRYING, MAIN BUSINESS NOT PRECISELY DEFINED.
MAIN BUSINESS NOT GIVEN

M A. Returns showing schedules completely filled out:
§
1. Corporations reporting both net taxable income and net book
O
profit for the year and paying cash dividends—
^
Per cent of cash dividends to net book profit—
Less than 10 per cont
10 and less than 20 per cent
_
ZX
20 and less than 30 per cent
_
-+
30 and less than 40 per cent..
40 and less than 50 per cent
_
50 and less than 60 per cent
60 and less than 70 per cent..
_
_.
tD
O
70 and less than 80 per cent
80 and less than 90 per cent
90 per cent or more
Total
_'_
___
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends

$585, 242
4, 761, 438
1, 532, 605
1,952, 690
1,595, 673
387, 582
2, 061, 619
776, 386
318, 873
851, 694

$638, 632
5,42],530
1, 655, 446
1,995,109
1,701,038
415, 618
1,933,131
888, 879
329, 988
1,160, 793

$41, 561
845, 974
384, 228
678, 559
748, 612
211, 682
1,327, 126
598,875
262, 252
1,046,494

$380, 989
579, 384
790, 000
25, 000
145,000
25, 000
390, 000
80, 000
20, 000

$1, 775,862
13, 314, 953
3, 800, 204
6, 236, 078
3,074, 200
873,145
6, 422. 259
2,235,816
1, 329, 278
2, 780, 276

6,145,363

2,435,373

41, 842, 071

184, 048

18, 332, 372

1,687, 551

60,174, 443

1,871, 599

. „.

Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
Grand total

197

16,140,164

14, 823, 802

153

3,684, 487

3, 766,347

350

Total (1 and 2)
3. Corporations reporting net taxable income, although book
loss, but paying cash dividends.
_
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
Total (3 and 4)

8
16
18
23
19
20
16
16
11
50

26. MINING AND QUARRYING COMBINATIONS, BUT

19, 824, 651

18, 590,149

6,145,363
16, 600

2, 435, 373

$80, 707
2, 782
8,964
1,204
20, 449
69, 942

79,873

2

29, 284

132,931

3

18, 220

1

21, 313

5

47, 504

1

54, 244

16,600

355

19,872,155

18, 535, 905

6,161,963

2, 435, 373

* 125,666

* 202,172

111

2, 561, 652

466

2

80, 455

6,982

80, 455

86,855

60, 254, 898

1,958, 454

22,433, 807
i

1
Net book loss for year.
2
Book profit less book loss.
8

Not ascertained due to inadequacy of data.
•Total reported on returns incompletely filled out




to
CD

CO
O
O

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued
MANUFACTURING
FOOD PRODUCTS, BEVERAGES, AND TOBACCO: 27.

Distribution

Net taxable
book profit
income (gross Net year before Cash dividends Stock dividends Surplus and Capital impair
for
Number
income less
undivided
ment deficit,
any adjustpaid during
distributed
of returns deductions as
ments are
the year
during the year profits at close at close of the
defined in
of the year
year
made therein
revenue act)

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
20 and less than 30 per cent
30 and less than 40 per cent
40 and less than 50 per cent
50 and less than 60 per cent
_
60 and less than 70 per cent
70 and less than 80 per cent
80 and less than 90 per cent
_
__
90 per cent or more
Total
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends
_
Total (1 and 2).




$1,723,046
1, 481, 742
2, 248,090
6, 358,138
11,925, 683
1,692,885
581,132
483, 610
475, 049
3, 682, 306

$103. 586
215,145
602, 746
2,416,197
5, 224, 670
909,559
374,903
356, 069
408, 920
4, 245, 722

$1,653,300
8S3,021
470, 000
4, 516, 990
21,927, 000
80,000
5,400
450,840
395, 000
3, 588, 668

$3,487,115
4,332, 997
3,993,949
7, 699,180
9, 442, 325
5,342,905
1,388,998
941,038
1,279,896
5,989. 705

$4,979

14,857, 517

33, 970, 219

43, 878,108

53,654

243

34,900, 328

30, 651, 681

124

2, OSS, 453

1, 772,131

367

36, 988, 781

32, 423, 812

14, 857, 517

i 25,994

22,200

106,199

Total (3 and 4 ) .

Grand total.

I

$1, 763, 546
1, 601, 929
2,036, 4S6
7, 093, 789
14, 456, 924
1, 564,131
593, 233
579, 519
630, 995
4, 579, 776

3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
.
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
Total returns showing schedules completely rilled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income

BREAD AND BAKERY PRODUCTS AND RETAIL SALE

1

106,199

370

37,094, 980

90

1,193, 888

460

2

5,782
42,893

5, 864, 497

25, 994

14, 879, 717
4

1,007, 599

[9, 742, 605

53,654

428,873

22, 200

32, 397, 818

33, 970, 219

428, 873
33, 970, 219
4

687, 644

50,171,478

53, 654

a

o

FOOD PRODUCTS, BEVERAGES, AND TOBACCO: 28. MILLING, FLOUR, M E A L , FEED

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
_ .
.
10 and less than 20 per cent
20 and less than 30 per cent
30 and less than 40 per cent
40 and less than 50 per cent
_
50 and less than 60 per cent
__
60 and less than 70 per cent
_
_
70 and less than 80 per cent
_
80 and less than 90 per cent
_
90 per cent or more
Total
-.
.
2 Corporations reporting both net taxable income and net book
profit but not paying cash dividends
Total (1 and 2)
S. Corporations reporting net taxableincome, although book loss,
but paying cash dividends..
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
Total (3 and 4).__
Total returns showing schedules completely filled out
B. Keturns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
Grand total.._

4
9
22
25
29
26
22
23
18
85

$262, 538
778, 276
2, 448, 681
8,175, 085
952,953
1,227,064
1, 462, 299
712, 309
964, 786
3,434, 247

$192, 233
814, 098
2, 574, 502
6,163, 822
954, 269
1,195, 878
1,387,962
679, 251
957, 671
3, 324,496

$13,186
119, 097
639,510
2,083, 206
415, 263
658, 212
908,228
504, 080
819, 986
5, 054, 329

$573, 667
34, 640
81,130
398, 700
1,226, 875
80, 000
300, 000

263

20, 418, 238

18,244,182

11, 215, 097

4, 580, 012

127

5, 577, 331

5, 867, 552

390

25, 995,569

24, 111, 734

3

51,118

1

3

51,118

M12.3R1

319, 200

393

26,046, 687

23,999, 353

11, 534, 297

4, 580, 012

111

4,122,165

* 216,1392

• 2,213,082

504

$876, 991
2, 001 ?<M
7,621,016
8,892, 901
3,187, 047
4, 257, 363
4,682, 220
2,410, 250
4,346, 879
12, 423, 328

30,168, 852

112,381

1, 885, 000

$5,555

4, 580, 012

11, 215, 097

50,759,289

5,555

33, 380,422

33, 277

84,139, 711

38, 832
O
m

810,188

319,200

H

1
2

(3)

810.188
38, 832

84, 949, 899
(3)

(3)

o
c

1
Net book loss for year.
2
Book profit less book loss.
8
Not ascertained due to inadequacy
4

of data.
Total reported on returns incompletely filled out.




o

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

CO
O

to

MANUFACTURING—Continued
FOOD PRODUCTS, BEVERAGES, AND TOBACCO: 29. CEREAL PREPARATIONS, ETC. 34. FISH CANNING AND PRESERVING. 37. POULTR? AND POULTRY PRODUCTS.
ING AND REFINING, CANE AND BEET. 43. ALL OTHER FOOD PRODUCTS

Distribution

Net taxable
book profit
income (gross Net year before Cash dividends Stock d:ividends Surplus and Capital impairfor
Number
income less
undivided
ment deficit,
any adjustpaid during
distributed
of returns deductions as
ments are
the year
during the year profits at close at close of the
denned in
of the year
year
made therein
revenue act)

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book pro f i t Less than 10 per cent
10 and less than 20 per cent
—
20 and less than 30 per cent
30 and less than 40 per cent
40 and less than 50 per cent..
50 and less than 60 per cent
60 and less than 70 per cent
70 and less than 80 per cent
80 and less than 90 per cent
90 per cent or more
Total
__
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends

$2,813,859 |
14,755, 617
15,582, 584
15,158,664
10,329, 386
3,209, 783
1,327, 730
2,504,957
668, 633
5,035,050
248




$802,000
14, 680, 500
7,717,420
291, 000
20,000
996, 765
275,000
550,000

71,386, 263

64, 498,381

25, 377,238

25,628, 685

25, 377, 238

25, 628, 685

39, 700

14, 317

7, 524, 554
78, 910,817

296,000

6, 713, 783
71, 212,164

91, 647

1

2,108

2,705

1

1, 258

94, 352

___

Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
Grand total

$170, 593
2,337,228
3, 818, 209
5,152, 869
3, 202,047
1, 916, 381
846, 439
1, 487, 995
524, 609
5, 920,868

182

3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
Total (3 and 4)

$2, 528, 911
13,358,122
14, 996, 603
14, 544, 560
7,312,060
3,416, 968
1, 274, 868
2,022,968
613, 699
4,429, 622

430

Total (1 and 2)

38. SUGAR MAK-

1

3,366

39, 700

14,317

2 71,208, 798

25,416,938

25,643,002

* 2, 715, 077

< 4,240, 674

434

79,005,169

143

20, 731,455

577

99, 736, 624

2,007,158

FOOD PRODUCTS, BEVERAGES, AND TOBACCO: 30. DAIRY PEODUCTS AND CONDENSED MILK.

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
20 and less than 30 per cent
40 and less than 50 per cent
50 and less than 60 per cent
60 and less than 70 per cent
_.
70 and less than 80 per cent.
_
80 and less than 90 per cent
90 per cent or more
Total
2. Corporations reporting both net taxable income and net book
Drofit, but not paying cash dividends
_

19
34
30
18
12
10
15
59

$217,339
2,776,162
4,505, 663
2, 356,102
4, 341, 765
6, 781, 505
1,405,126
383, 618
1,467, 630
992,938

$200,190
2,393, 532
4,135, 741
2,121,951
4, 064. 749
5, 766, 965
1,515,035
352, 933
1, 240, 751
894,381

$10,815
371, 796
1,072, 968
752, 487
1,777,140
3, 254, 589
927, 062
259, 927
1,079,137
1, 614, 813

254

25, 227, 848

22, 686, 228

11,120, 734

143

1, 899, 136

1, 784, 272

27,126, 984

24, 470, 500

11,120, 734

2

8,069

* 10, 310

20, 240

1

21, 601

i 1, 510

3

29, 670

400

27,156, 654

187

5,121, 983

587

32 °78 637

95

Total (1 and 2)
3. Corporations reporting net taxable income, although book
loss, but paying cash dividends.
_
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
_
Total (3 and 4)
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
Grand total

31. BUTTER SUBSTITUTES

1

386, 641

$480, 324
3, 765,982
3,920, 551
2,168,283
15,765,104
14,313, 516
4,346,114
439, 652
845.291
2, 298,425

$143,037

9, 899,107

48,343, 242

143,037

$2, 217, 374
5,055, 210
1, 586, 800
365, 322
234, 600
53,160

5,982,167

138,159

54, 325,409

281,196

22, 883

9, 899,107

21,713

H

164, 081

11, 820

11,140, 974

186, 944

20, 240

* 24, 458, 680

< 492, 764

9,899,107

21,713

54,512,353

302, 909

p

* 4, 254,847

J
Net book loss for year.
2
Book profit less book loss.
8
Not ascertained due to inadequacy
4

of data.
Total reported on returns incompletely filled out.




Co

o
CO

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

CO
O

MANUFACTURING—Continued
FOOD PRODUCTS, BEVERAGES, AND TOBACCO: 32. CHOCOLATE, CONFECTIONERY, ICE CREAM, ETC.

Distribution

Net taxable
book profit
income (gross Net year before Cash dividends Stock dividends Surplus and Capital impairfor
undivided
ment deficit,
Number
income less
any adjustpaid during
distributed
of returns deductions as
ments are
the year
during the year profits at close at close of the
year
of the year
denned in
made therein
revenue act)

A. Returns showing schedules completely filled out:
1. Corporations reporting botn net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
20 and less than 30 per cent
30 and less than 40 per cent
40 and le^s than 50 per cent. _
50 and less than 60 per cent..
_
60 and less than 70 per cent
70 and less than 80 per cent-.
80 and less than 90 per cent-.
90 per cent or more
Total
_
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends

$3, 418, 497
3, 957, 500
5, 112, 737
591,265
2, 645, 622
7, 582, 843
251,806
511,450
856, 028
2,912,617
193

3. Corporations reporting net taxable income, although book
loss, but paying cash dividends..
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends

Total returns showing schedules completely filled out
B . Returns showing schedules incompletely filled out—Data frag„
......
mentary, excepting the item of net income.
Grand total..




27, 840, 365

26,071,193

2,458, 330

28, 404, 870

2.392

1275

15, 219
3

$160,856
532,186
1,189, 665
177,913
1,147, 703
3, 618, 386
164,900
337, 828
649, 672
3, 092, 469

$15,003,400
2,614, 401
9,609, 000
485, 000
594, 600
3,119, 573

$42, 490

15, 600
2,327,880
1,108. 293

11, 071, 578

34, 877, 747

49, 970,911

245,059

7, 532, 853

819,953

11, 071, 578

34, 877, 747

57, 503, 764

1,065, 012

i 5, 565
1

17, 611

312

30, 316, 306

82

1, 564, 777

391

31, 881, 083

2

S

$8, 265, 944
7,274, 820
9, 264,148
1,893, 038
5,020, 800
9,459, 186
594, 933
1,311,068
546, 026
6,340, 950

2, 333, 677

30, 298, 695

116

Total (1 and 2).

Total (3 and 4).

$3, 085, 332
3, 784, 974
5, 252, 062
538, 124
2, 533. 979
7,014,886
251, 164
449, 288
778. 541
2, 382, 843

1,250

9,374
153,815
39,380

29, 734
58, 685

5, 840

1, 250

28, 399, 030

11, 072, 828
* 450, 287

88, 419
34, 877, 747
4

586, 507

57, 592,183

1,065,012

a

3
o
o
g

FOOD PRODUCTS, BEVERAGES, AND TOBACCO: 33.

A. Keturns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profitLess than 10 per cent
10 and less than 20 per cent
20 and less than 30 per cent.
30 and less than 40 per ccnt.__
40 and less than 50 per cent..
50 and less than 60 per cent...
60 and less than 70 per cent
70 and less than 80 per cent.
._
80 and less than 90 per cent....
90 per cent or more.
._.__
Total
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends
Total (1 and 2)

1
4

COFFEE AND SPICES

6
4
3
2
10

$88, 511
517, 215
13 S, 513
21, 299
276, 908
821, 272
372, 634
13, 423
146, 332

$78.547
429, 993
139,174
19, 000
258, 304
839,140
3G9. 250
11,061
1-20, 530

$8, 000
107, 229
53, 606
8, 000
146. 562
549, 724
275, 750
9,683
184, 556

36

2, 396,107

2, 264, 999

1, 343,110

23

2,374, 625

2, 752, 734

59

5 270 73?

5 017 722

i

$12, 525
100, 200
900, 000

$86, 361
1,807, 651
696, 487
66, 732
383,151
1,478 490
483.449
25, 760
772, 866

$17,794

31, 262

1,343,110

1,012,725

5, 800,946

49,056

8,924, 765

1, 012, 725

1,090,174

14,725,712

1,139,230

3. Corporations reporting net taxable income, although book
" "•"

i

r ~

Total (3 and 4)

Grand total

1
Q

4. Corporations reporting net taxable income, although book
loss, and not paving cash dividends
Total returns showing schedules completely filled out
B Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income

1

3
59

5, 270, 732
68,553

66

5 339 °85 '

5,017, 733
(3)

1,343,110

1,012,725
* 17, 500

1,139, 230

14,725,712

(3)

(3)
t

O

o

* "

3
2

Net book loss for year.
Book profit less book loss.
s Not ascertained due to inadequacy of data.
* Total reported on returns incompletely filled out.




CO

o

Co
O

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued
MANUFACTURING—Continued
FOOD PRODUCTS, BEVERAGES, AND TOBACCO: 35. FRUIT AND VEGETABLE CANNING AND PRESERVING, ETC.

Distribution

Net taxable
book profit
income (gross Net year before Cash dividends Stock di1
impairfor
vidends Surplus and Capitaldeficit,
Number
ment
undivided
income less
any adjustpaid during
distributed
of returns deductions as
profits at close at close of the
the year
ments are
during the year of the year
year
defined in
made therein
revenue act)

Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
_
20 and less than 30 per cent
30 and less than 40 per cent
40 and less than 50 per cent
50 and less than 60 per cent
60 and less than 70 per cent
70 and less than 80 per cent
80 and less than 90 per cent
90 per cent or more
.
Total...
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends
Total (1 and 2).

$1,135,411
1,006,635
897, 895
2,336,156
7,789, 004
149,389
46, 041
134, 809
105, 288
604, 437




5,960,186

122

14, 205, 045

13,143,147

2,839, 097

247

17, 044,142

15,871,810

$679, 200
510,312

30, 320

$2, 351, 636
1,601, 730
1,435,900
1,798, 914
19, 535, 340
579, 635
137,415
226, 228
119, 096
415, 562

3,814,948

28, 201, 456

2, 235,116
240, 000
75,000
45,000

2,728, 663

Ul

$81, 345

4,995
3.714
50,462
140, 516

9,433,114
5,960,186

3,814,948

37, 634,570

140, 516

3,424

248

1

3,439

18,843

3,424

Total (3 and 4).

Grand total.

$91, 708
132,975
207, 990
826,854
2,588,122
85, 263
26,907
94, 490
79, 350
1,826, 527

125

3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
__
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends

Total returns showing schedules completely filled out
B. Returns showing schedules incompletely tilled out—Data fragmentary, excepting the item of net income

$1,996, 398
974,189
844, 864
2,335, 842
6,196, 575
150, 0C0
43, 758
122, 521
94,232
384, 678

1

3,439 I

18,843

17,047,566
1,541, 986
18, 589, 552

5,868,371

5, 960,186
4

358, 622

3, 814,948
< 970,000

37, 634, 570

159, 359

a
o

g

FOOD PRODUCTS, BEVERAGES, AND TOBACCO: 36. M E A T PACKING, ETC.

A. Keturns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profitless than 10 per cent
10 and less than 20 per cent
20 and less than 30 per cent_._
_
30 and less than 40 per cent
40 and less than 50 per cent.___
50 and less than 60 per cent..
60 and less than 70 per cent.
._
70 and less than 80 per cent
80 and less than 90 per cent
_„.
90 per cent or more

$75, 659
989, 490
3,022,120
2, 009, 940
799,G82
958, 776
614,332
15,781,174
407, 159
880, 524

$3, 030
155, 140
745. 492
741J814
368, 849
522, 994
403, 401
12, 090, 725
335, 485
1, 300, 530

125

30,496, 343

25, 538, 856

16, 673,460

99

7, 066, 204

6, 356, 613

37, 562, 547

31, 895, 469

1

8, 013

1

1

Total (1 and 2)

$75, 529
1,183, 381
3, 616, 909
2,108,316
847, 586
1, 062, 208
683, 881
19, 397, 692
494, 157
1, 026, 624

224

Total.
2. Corporations reporting both net taxable income and net
book Drofit but not paving cash dividends

4
10
16
15
12
13
11
6
7
31

8,013

1

225

37,570, 560

5,997,571

93, 792,683

9.216

23,779,063
16, 673, 460

415, 000

$280, 883
3, 620, 501
4, 820, 7fU
11, 687, 938
2, 868,107
1, 719,473
1, 534,125
63, 993,167
734, 644
2, 533,021

98,019

117, 571, 746

107, 235

$120, 000
566, 400
008, 671
575, 000
000, G O
O
012, 500
150, 000
150, 000

1,
1,
1,
1,

5,997, 571

$1, 577
7,639

3. Corporations reporting net taxable income, although book
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
Total (3 and 4)
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income

Grand total __

__ _

Ui

H
>

3
a.

54

983, 932

279

134, 008

10,189

2 31, 885, 280
3

134,008

10,189

16, 673,460

5,997, 571

107, 235

117,705, 754
3

3

3
o
o

38, 554,492

()

* 68,573

< 3,003, 246

()

()
1

1
8
8

Net book loss for year.
Book profit less book loss.
Not ascertained due to inadequacy of data
* Total reported on returns incompletely filled out.




CO

o

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

CC

o

MANUFACTURING—Continued
FOOD PRODUCTS, BEVERAGES, AND TOBACCO: 39. ICE MANUFACTURING, ETC.

Distribution

A. Keturns showing schedules completely filled out:
1. Corporations reporting bo', li net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
_
.
10 and less than 20 per cent
20 and less than 30 per cent
_._
_.
30 and less than 40 per cent
40 and less than 50 per cent
50 and less than 60 per cent
.
60 and less than 70 per cent
70 and less than 80 per cent
._.
80 and less than 90 per cent.. .
. .
90 per cent or more
Total.
2. Corporations reporting both net taxable income and net book
profit but not paving cash dividends
Total (land 2)
3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
Total (3 and 4)
Total returns showing schedules completely filled out
B. Keturns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
Grand total




Net taxable
book profit
income (gross Net year before Cash dividends Stock dividends Surplus a n d Capital impairfor
Number
undivided
income less
ment deficit,
any adjustdistributed
paid during
close at close of the
of returns deductions as
ments are
during the year profits eatyear
the year
of t h
defined in
year
made therein
revenue act)

$576, 780

11
12
24
43
39
38
26
22
37
154

$501, 293
747, 775
2,312,047
1,872, 299
1,345, 916
910, 758
447,174
520, 287
1,342.899
3, 694, 601

$603, 530
722, 313
2,053, 360
1,838,100
1,118, 616
825, 284
368, 083
440. i>77
1. 327, S06
3, 08G, 252

$45,926
132, 942
567, 633
663, 267
513, 352
4.53,029
234, 873
325, 654
1.121. 6S4
4, 428,170

5,250
43, 553
437, 350
698, 312
25,000
2,250
40, 000
170.000
4,128, 585

$1,421,316
3,041,841
4, 534,179
4,034,112
2, 086. 025
2,475,9S5
873. 039
932, 203
2. 773. 048
3, 842. :.73

15, 492
617
50. 934
709', 839

406

13, 695,049

12,384, 321

8, 486, 530

6,127, 080

20, 014, 321

808, 739

202

6, 230,039

5, 496,181

22, 333, 722

983,019

608

19, 925, 088

17, 880, 502

8, 486, 530

6.127.080

48,348, 043

1, 791,758

79,314

50, 000

222, 536

95,330

6

35,969

111, 877

6

18,212

i 8,132

12

54,181

620

19,979, 269

158

1,826,820

778

21,806,089

1
2

$1,811
30,046

Q

96, 256

20, 009

79.314

50,000

318, 792

95,330

17,860, 493

8, 565, 844

6,177, 080

48, 666, 835

1,887,088

(8)

* 358, 892

4

786, 911

(3)

I

(»)

zn

a
o

FOOD PRODUCTS, BEVERAGES, AND TOBACCO: 40. SOFT DRINKS, ETC.

A Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
20 and less than 30 per cent
30 and less than 40 per cent
__
40 and less than 50 per cent
_._
50 and less than 60 per cent
_
60 and less than 70 per cent
_
70 and less than 80 per cent
_
80 and less than 90 per cent
_.
90 per cent or more
Total
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends
Total (1 and 2)

.

3
6
13
10
10
13
12
11
55

$910,160
283, 510
968,101
514,916
7,388,182
269,289
429,793
414,040
227,305
1, 003,159

$923,800
291, 702
888, 743
550, 736
7,366, 569
259,139
408,171
408, 822
223, 433
768, 583

145

12,408, 455

12,089, C98

82

796, 785
13 905 940

12, 837, 694

$20,791

4,430,194

21.955. 359

20,791
71,960

24, 668, 759

92, 751

$900, 000
100, 000
87, C94
150, 000

747,996

227

5,690, 348

3, 000, 000
180, 000
12, 500

$259,185
1,067,908
2,114,394
1,038,108
11,320,418
278,919
940, 033
1,114, 233
361,464
3,460,697

2,713,400

$67,498
53,418
227, 190
194, 295
3,039, 561
142,775
262, 673
308,496
193, 686
1, 200,756

5 690 348

4. 430. 194

3 Corporations reporting net taxable income, although book
loss, but paying cash dividends..
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
.

a

§

Total (3 and 4)
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income

Grand total

a

1

227

13, 205, 240

88

822, 944

315

14,028, 184

12, 837, 694
(3)

5,690, 348
< 96,079

4, 430,194
< 256, 600

24, 668, 759

92,751

(s)

(3)
i

a
o

K

1
Net book loss for year.
* Book profit less book loss.
8
Not ascertained due to inadequacy of data.
* Total reported on returns incompletely filled out




Co

o

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

OS
O

MANUFACTURING—Continued
FOOD PRODUCTS, BEVERAGES, AND TOBACCO: 41. CEKEAL BEVERAGES, ALCOHOL, ETC.
Net taxable
income (gross

Distribution

income less
Number
of returns deductions as
defined in
revenue act)

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
•
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
_._
20 and less than 30 per cent.
_..
30 and less than 40 per cent.
40 and less than 50 per cent
50 and less than 60 per cent
60 and less than 70 per cent
70 and less than 80 per cent.
80 and less than 90 per cent
__.
90 per cent or more.

$128,312
168,129
425, 439
173, 268
1,304, 256
354,855
238,311
171, 291
4,323
1, 890.490

110

Grand total.




4, 996, 868

5, 593, 688

2, 083, 840

7, 243, 969

7, 080, 70:

113

7,318,890 j

35

1,415,104

148

8,733, 994

5, 593, 6

2

53,536

1

74,921

I

1, 085, 000

$146, 497
13,763, 651
11,879,174
408, 530
2,397, 297
415, 553
347, 381
355, 050
428, 544
19,034, 263

$2724

M

1,389, 520

49,175,940

2,724

a
o

$40,000
14,520
250,000

Q
CD

9, 938,307

1

74, 921

Total (3 and 4).
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income

$8,100
31,732
139,409
59, 750
611, 000
180, 000
154, 500
130, 000
9,000
4, 270,197

2,385, 295

3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends

$112,548
195,287
565, 896
169, 796
1,334, 568
323,174
249, 900
172, 111
10, 876
' 1.862, 712

4, 858, 674

Total
2. Corporations reporting both net taxable income and net
book profit but not paying cash dividends
_
Total (1 and 2).

Net book profit
for year before Cash dividends Stock dividends Surplus and Capital impairment deficit,
undivided
any adjustpaid during
distributed
ments are
the year
during the year profits at close at close of the
year
of the year
made therein

53, 536

5, 741, 688

.9,114,247

2,724

148,000

7,027,172

1,389, 520

148, 000

4

665, 660

293, 726

1,389,520

2,724

FOOD PRODUCTS, BEVERAGES, AND TOBACCO: 42. TOBACCO

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
20 and less than 30 per cent
30 and less than 4.0 per cent
40 and less than 50 per cent
50 and less than 60 per cent
60 and less than 70 per cent
70 and less than 80 per cent
80 and less than 90 per cent
90 per cent or more

$2,195,311
3,332, 725
1,901,435
1,126, 752
24,411,912
7, 144, 302
29, 093, 152
7, 959, 439
173,749
2, 305,165

Total
2. Corporations reporting both net taxable income and net boot
profit, but not paying cash dividends

$504,300 I
2,107, 609
310,000 i
1, 200, 000
20,150, 000 .
2,400,000 I

79, 643,942

H

1, 435, 738

Total (1 and 2)

dJ.u, d:>U i

3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
_
Total (3 and 4).
Total returns showing schedules completely filled out
'
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income

l<r>,4m..)i*> |

O,ooi

j
Q
02

3. 754
84, 129, 050

28, 310, 350

16, 040, 834

o
o

* 2. 166, 500

Grand total._
1
2
1

Net book loss for year.
Book profit less book loss.
Not ascertained, due to inadequacy of data.
* Total reported on returns incompletely filled out,




CO

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued
MANUFACTURING—TEXTILES AND T E X T I L E

CO

PRODUCTS

TEXTILE FABRICS: 44. COTTON GOODS, ETC.

Distribution

Net taxable
book profit
income (gross Net year before Cash dividends Stock dividends Surplus and Capital impairfor
Number
ment deficit,
undivided
income less
any adjustpaid during
distributed
of returns deductions as
ments are
during the year profits at close at close of the
the year
year
of the year
denned in
made therein
revenue act)

A. Returns showing schedules completely filled put:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
_
10 and less than 20 per cent
20 and less than 30 per cent
30 and less than 40 per cent
40 and less than 50 per cent
50 and less than 60 per cent
60 and less than 70 per cent
_
70 and less than 80 per cent
80 and less than 90 per cent
__.
90 per cent or more
_
Total....
_
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends
Total (1 and 2).
3. Corporations reporting net taxable income, although book loss
but paying cash dividends
4. Corporations reporting net taxable income, although book loss
and not paying cash dividends

$6, 692, 866
13, C74, 887
16, 099, 587
10, 061, 896
8,123,309
4, 035, 213
3, 096, 900
7,179, 091
1, 748, 577
11,010,199
296

Grand total-




$297, 596
1,984, 502
3,817, 298
2, 632, 580
3, 938, 002
2, 052, 437
1, 859, 944
4, 863, 259
1, 200, 648
7, 846, 422

$350,000
9, 965, 800
8,149,810
9, 698, 500
6, 200, 000
1, 835, 200
906, 098
7, 942, 376
7,100, 000
7, 364, 600

$14,088,413
50, 560, 276
52, 799, 676
25,801,994
31,179, 459
18,188, 824
10, 483, 472
16, 600, 653
3, 842, 285
31,153,355

""44," 950

o

308, 331
38,302

CO

81, 752, 825

71,156, 093

30, 552, 688

59, 512, 384

254, 698, 407

925, 685

79,050, 915

566,806

30, 552, 688

59, 512, 384

333,749,322

1, 492,491

98,611

200, 000

119,156

160,628

113

13,685,386

13,112,875

409

95,438, 211

84,268,968

4

74,718

1 18,136

' 2

216,720

i 183,064

Total (3 and 4) _
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income

$6,187,329
13, 697, 351
15, 513,461
7, 720, 735
8,859, 456
3, 785,042
2, 935, 576
6,381, 839
1, 529, 341
4, 545,963

1

291,438
415
74

95,729,649
1), 555, 722
105,285, 371

5

702, 373

201, 200

i8, 611

200, 000

821, 529

84,067,768

30, 651, 299

59, 712, 384

334, 570,851

• 379,134

4

1,618, 595

$534,096

3

Q
O

g

TEXTILE FABRICS: 45. WOOLEN AND WORSTED GOODS, ETC
A.. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net
book profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
__
20 and less than 30 per cent
_
30 and less than 40 per cent
40 and less than 50 per cent
50 and less than 60 per cent
60 and less than 70 per cent
70 and less than 80 per cent.
80 and less than 90 per cent
90 per cent or more
- -

Total (1 and 2)

Total (3 and 4)
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
Grand total

...

„_

$5,005, 974
3,149, 442
3, 631,192
5, 531. 522
6, 531, 337
3,493, 873
850, 324
257, 840
6, 708, 357
2, 820, 237

$385,800
506,084
954, 703
2,052, 795
2, 923, 917
1,893, 204
525, 742
190, 000
5,769, 276
4, 323, 708

$796, 000
525, 000
2,207, 500
2,245,800
700, 000

158

46, 233. 367

37,980,098

19, 505, 229

64

4, 666, 295

4, 450, 228

50, 899, 662

42, 430, 326

6

395, 953

1

6

. _

3. Corporations reporting net taxable income, although book loss
but paving cash dividends_ _
4. Corporations reporting net taxable income, although book loss
and not paving cash dividends

$5,106, 854
3, 584, 3G0
3, 984, 202
6,181, 358
6,842, 062
4,479,102
984, 298
251, 742
11,086,078
3, 733., 311

222

Total
__.
. .
* Corporations reporting both net taxable income and net book
profit b u t not paying cash dividends

21
20
20
28
20
6
6
3
5
29

2, 702, 400

$22, 079, 925
11,272,266
19,817 589
12, 034, 934
24, 775, 105
10,901,879
2, 222. 884
284, 034
42,140, 508
13, 921, 621

$555, 261

9,916, 700

159,450,745

555, 261

395, 953

1

228

51, 295, 615

33

8, 341, 066

261

59, 636, 681

200, 000

4so, 666

15, 640, 856
19, 505, 229

9, 916, 700

175, 091, 601

555, 261

200, 738

231, 783

1,150, 000

2, 731, 345

271,144

200, 738

231, 783

1,150,000

2, 731, 345

271,114

19,737,01::

11,066,700

177, 822, 946

826, 405

o

w.

o
2

42,229,58S |
(3)

4

7,176

4

2,357, 688

(3)

3
o
o

(s)

1

Net book loss for year.
2 Book profit less book loss.
• Not ascertained due to inadequacy of data.
* Total reported on returns incompletely filled out.




Co
CO

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued
MANUFACTURING—TEXTILES AND T E X T I L E PRODUCTS—Continued
TEXTILE FABRICS: 46. SILK GOODS, ETC.

Net taxable
book profit
income (gross N e t year beofre Cash dividends Stock dividends Surplus and Capital impairfor
ment deficit,
undivided
Number
income less
distributed
paid during
any adjustof returns deductions as
during the year profits at close at close of the
the year
ments are
year
of the year
defined in
made therein
revenue act)

Distribution

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net
book profit for the year, and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
- -.. ..20 and less than 30 per cent
30 and less than 40 per cent
40 and less than 50 per cent
50 and less than 60 per cent
60 and less than 70 per cent
.
70 and less than 80 per cent
80 and less than 90 per cent
90 per cent or more.
Total
2. Corporations reporting both net taxable income and net book
profit, but not paying cash dividends
Total (land 2)

.

3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
._. .
4. Corporations reporting net taxable income, although book
loss and not paying cash dividends
Total (3 and 4)
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
Grand total




$10, 300, 795
708,053
1,930,341
3, 937. 7S2
1, 277, 143
2 812, 561
138, 004
2, 449, 666

$2,368,155
297,405
1,337,011
2, 274, 101
980, 319
533, 042
82,194
523, 585
287, 917
1, 412, 932

$87, 867
45,650
314, 080
799, 372
442, 032
290, 516
52, 130
387,499
254, 755
2,851,894

$150,300
60,000
385, 000
1, 200,000
2, 500, 000

\
19

$2, 963, 748
330,109
1,120, 649
2, 248, 371
1, 044, 397
587, 306
84,141
625, 637
319, 072
1, 753, 316

800, 000

15,831,482

70

11, 076, 746

10, 097, 351

5, 525, 795

5, 261,100

41, 572, 271
13, 210, 350

$587,420

5, 261, 100

54, 782, 621

587, 420

10
5
4
11
7
5
3

85

5, 352, 862

4, 973, 743

155

16, 429, 608

15, 071, 094

5, 525, 795

1

2,511

i 2,135

85, 500

1

2,044

105, 800

1423

472
10, 233

2

4, 555

i 2, 558

16, 434,163

215, 068, 536

5, 611, 295

51

5,120, 325

208

21 554 488

10, 705

85, 500

157

09

O
ui

* 456, 052

5, 261,100
< 3, 609, 622

54, 793, 326
3

()

587, 420
(*)

3
o
o

TEXTILE FABRICS: 47. FELT GOODS AND PRODUCTS, EXCEPT HATS.

O

8
CO

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less t h a n 10 per cent
10 and less t h a n 20 per c e n t . - 20 and less t h a n 30 per cent
30 and less t h a n 40 per cent
40 and less t h a n 50 per cent
50 and less t h a n 60 per cent
60 and less t h a n 70 per cent
70 and less t h a n 80 Tier cent
_
80 and less than 90 per cent
90 per cent or more

Total (1 and 2)
3. Corporations reporting net taxable income, although bock
loss, b u t paving cash dividends
_. . . . . . .
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
._
_

Total returns showing schedules completely filled out
B . R e t u r n s showing schedules incompletely filled out—Data fragmentary, excepting the item of net income—
__,
Grand total

28
33
38
41
39
32
29
13
13
85

$5, 507, 523
6, 601,901
8,024, 544
14,124,199
11,189, 376
4,656,463
4,952,443
1,688,932
3,560, 482
37,467, 403

$4,722,714
6,427, 245
7, 528, 584
13,078,831
9,661,682
4,139, 813
4,352,850
1,612,847
2,927,167
36,896,468

$320, 223
958,299
1,914,915
4, 669,474
4, 294, 558
2,310, 692
2, 783,909
1,190, 060
2, 532, 303
56,152, 216

$3, 657,216
2, 554,150
808, 550
1,219,640
8, 039, 492
1, 290,100
400, 000
1, 295, 000
1,198, 000
25,124,040

$10, 785, 624
15, 555, 479
24,123,126
47, 564,993
27, 029,730
21, 786, 489
10, 433, 612
8,117,596
13, 688, 744
34,433,010

1,430,161

351

97,773, 266

91, 348,201

77,126, 649

45, 586,188

213, 518,403

1, 503,913

218

20,012,757

19,362,888

569

Total
2, Corporations reporting both net taxable income and net book
profit, b u t not paying cash dividends.

Total (3 and 4)

48. LINEN AND FLAX, ETC. 49. ALL OTHER TEXTILE FABRICS

117,786,023

110,711,089 j

$73, 752

50, 516,634
77,126, 649 |

45, 586,188

812,118

264, 035,037

2,316,031

o
1

3,036

i 193

1

3,036

1

570

117,789,059

153

6,892, 531

723

124, 681, 590

2

110,710,896
(3)

5, 374

193

5,374
77,126,649

45, 586,188

* 1, 279,167

< 4,122,149

264,040,411
(3)

2, 316, 031

o

(3)

1 Net book loss for year.
profit less book loss.
Not ascertained, due to inadequacy of data.
* Total reported on returns incompletelyfilledout.
2
Book
8




Co

CO

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued
MANUFACTURING—TEXTILES AND T E X T I L E PRODUCTS—Continued
TEXTILE FABRICS—TEXTILE PRODUCTS, OTHER THAN CLOTHING: 50. FUR GOODS AND F U R PRODUCTS, ETC.—MAIN BUSINESS N O T PRECISELY DEFINED. 51. CARPETS, RUGS,
MATTINGS, ETC. 52. CORDAGE AND T W I N E . 53. ARTIFICIAL LEATHER, OILCLOTH, LINOLEUM, ETC. 54. ALL OTHER TEXTILE PRODUCTS OTHER THAN CLOTHING
Net taxable
income (gross

Distribution

Number
income less
of returns deductions as
defined in
revenue act)

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
_
10 and less than 20 per cent...
20 and less than 30 per cent
-30 and less than 40 per cent
40 and less than 50 per cent
-.
50 and less than 60 per cent
60 and less than 70 per cent.
70 and less than H por cent
O
80 and less than 90 per cent. __
_
90 per cent or more. .

Total (1 and 2)
3. Corporations reporting net taxable income, although book
loss but paying cash dividends
4. Corporations reporting net taxable income, although book
loss and not paying cash dividends
_.

Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
Grand total




Capital impairment deficit,
at close of the
year

H
$358, 252
1, 528,411
3, 534, 645
1, 899, 760
3,895, 858
3, 271, 460 '
782, 597
899, 296
476 570
3, 642, 535

13
34
32
30
22
13
13
11
8
43

$6,649,578
10,781,282
14,944,175
6,048,731
10,177,431
4, 509, 029
1,306, 239
1, 259, 779
896,829
2,807, 664

$6,065, 276
10,511,407
14, 690,882
5, 387,103
8,419, 954
6,112,281
1, 237, 823
1,138, 473
568,209
2,330,628

219

59,380, 737

56, 462, 036

213

21,052, 269

20,168, 284

432

Total
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends
..

Total (3 and 4 ) . . .

Net book profit
for year before Cash dividends Stock dividends Surplus and
undivided
paid during
distributed
any adjustduring the year profits at close
ments are
ino ye M
r
of the year
made therein

80,433, 006

76,630,320

20, 289, 390
48,000

1

52,614

i 4, 982

3

510,043

20, 289, 390

1,177,600

$7, 713,422
27,464,770
28, 279, 763
22,483, 751
28,014,079
6,258, 372
3,413,671
3,037,046
2,817,391
6,061,461

31, 23-i, 900

135, 543, 726

$10, 564,450
3,167,000
5,185, 850
2, 925, 000
500, 000
7,175,000
500, 000
40, 000

4

562, 657
80, 995, 663

31, 234, 900

136

9, 510,163

572

90,505, 826

o

198, 638, 283

17, 813

122,125

4.8, 000

76, 497, 234

20, 337, 390

31, 234, 900

* 1, 247, 954

* 2,345,892

(3)

5

9, 451,837

1133,086
2

11,120
17,813

63, 094, 557

1128,104

436

$6, 693

9, 573,962
208, 212,245
(3)

17,813
(3)

TEXTILE FABRIC*—CLOTHING—FACTORY-MADE CLOTHING: 55= CUSTOM-MADE CLOTHING, ETC,

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profitLess than 10 per cent
___
10 and less than 20 per cent
20 and less than 30 per cent
30 and less than 40 per cent 40 and less than 50 per cent
50 and less than 60 per cent.
60 and less than 70 per cent
70 and less than 80 per cent
80 and less than 90 per cent
90 per cent or more
„
Total
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends
Total (1 and 2)

t

_

3. Corporations reporting net taxable income, although book
loss but paying cash dividends . .
4. Corporations reporting net taxable income, although book
loss and not paying cash dividends
Total (3 and 4)
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentarv, excepting the item of net income
Grand total

56, M E N ' S CLOTHING, SUITS, OVERCOATS.

62. ALL OTHER CLOTHING

22
35
34
26
21
25
15
19
19
57

$2,189,445
3, 530, 626
6, 292, 302
3,422,992
1,327, 596
5,385, 424
315,146
544,156
1,590, 733
1,282, 339

$2,001, 239
3,366, 509
5, 664, 600
3,084,091
1,149,221
4, 570,188
307, 593
497, 322
1, 376, 648
1,192, 902

$135,242
509, 545
1,372,093
1,120,105
535, 704
2, 564,123
204,027
371, 646
1,134,872
1, 787,824

$383,000
2,027, 220
2, 688, 635
2,694, 773
133,825
1,062, 500
45,000
703,400
1,100,000
289, 500

$6,074, 545
7,301, 539
13,103, 031
5, 584,912
4,143, 396
9, 611, 257
709, 799
658,026
1,865, 358
6,482,137

273

25,880, 759

23, 210, 313

9, 735,181

11,127,853

55, 534, 000

9, 735, 181

11,127, 853

342

17, 358, 251
43, 239, 010

39, 571, 777

4

516, 280

2

6,277

6

522, 557

621

43, 761, 567

221

4, 454, 412

842

48, 215, 979

1

589, 906

1

73,192
210,046
237,995
448,041

69,199

606,412

5

150, 969

606, 978

144, 762

38, 964, 799

9, 879, 943

11,127,853

* 164, 767

* 2, 655, 938

(3)

10,118
30

117,299,738

144, 762

i 17, 072

2

9,591
48, 483

61, 765, 738

16, 361, 464

615

$68, 632

220,168

606, 412

117,519,906

1, 054, 453

(3)

(3)

a
o

g
is

1
2

Net book loss for year.
Book profit less book loss.
• Not ascertained due to inadequacy of data.
4
Total reported on returns incompletely filled out.




CO

Co

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

00

M A N U F A C T U R I N G — T E X T I L E S AND T E X T I L E PRODUCTS—Continued
TEXTILE FABRICS—FACTORY-MADE CLOTHING: 57. WOMEN'S CLOTHING, SUITS, COATS, SKIRTS
Net taxable
income (gross
Number
income less
of returns deductions as
denned in
revenue act)

Distribution

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
_
10 and less than 20 per cent
_
20 and less than 30 per cent
SO and less than 40 per cent
40 and less than 50 per cent
50 and less than 60 per cent
60 and less than 70 per cent
70 and less than 80 per c e n t . .
_
80 and less than 90 per cent
90 per cent or more
_
•

$651, 729
160,172
736, 263
214,357
54, 805
246,148
49, 290
118,030
14,963
268, 895

$578,439
129, 970
628, 657
212, 767
52, 979
219, 872
46, 201
113,444
14,061
214,148

$42, 673
14,591
165, 653
72,460
26,398
121,451
30,000
83, 750
11,500
340,073

25,000

$1,110,921
160,070
715, 513
323, 775
61, 623
926,475
130, 284
115,112
17, 263
1, 049, 695

46

2,514, 652

2, 210, 538

908, 549

605,

200

4, 610, 731

151

2,063,929

2,072,286

4, 578,581

Total
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends

4, 282,824

908,549 i

605,

200

10, 790,902

Total (1 and 2 ) . .
3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
Total (3 and 4)




1, 561

31,346
4,180

4,586,035

137

2,194,377

336

6, 780,412

3,000

166," 666"

4,180
1

7,454

199

$9,000
11,200
103,000
154,000

6,189,171

5,149
2,305

..._

Total returns showing schedules completely rilled out
B . Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
Grand total

Net book profit
Capital impairfor year before Cash dividends Stock di vidends Surplus and
ment deficit,
undivided
any adjustpaid during
distributed
profits at close at close of the
the year
ments are
during the year
year
of the year
made therein

912,729 j
4

191, 730 j

31,346
605,200
* 1,032, 555
|
..,.

16,748

10,831,248

30,435

TEXTILE FABRICS—FACTORY-MADE CLOTHING: 58. HATS AND CAPS, ETC. 59. CORSETS.

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
20 and less than 30 per cent
30 and less than 40 Der cent
_
40 and less than 50 per cent
50 and less than 60 per cent
_
60 and less than 70 per cent
_.
70 and less than 80 per cent
80 and less than 90 per cent
90 per cent or more
Total
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends
Total (1 and 2s).
3. Corporation reporting net taxable income, although book loss,
but paying cash dividends
4 Corporations reporting net taxable income, although book
loss, and not paying cash dividends
Total (3 and 4)
Total returns showing schedules complete^ filled out
B. Returns showing schedules incompletely rilled out—Data fragmentary, excepting the item of net income

Grand total-.
1
J

Net book less for year.
Book profit less book loss.
* Not ascertained due to inadequacy of data.
* Total reported on returns incompletely filled out.




3
8
10
8
7
10

}
15
81

60. SHIRTS, COLLARS, CUFFS

$69,979
1,374,037
1,183, 655
258,879
526,910
620, 560
366, 535
414, 809
268,919
218,928

$104,919
1,389, 086
1, 819,136
464, 392
632, 556
723,188
459,976
458, 791
334, 082
325, 539

$1,101
210, 316
293, 205
93, 244
236, 592
336,475
236, 647
302,872
236, 754
421,937

$6,840
63,000
358, 200
34, 750
300, 000
207,189

2,369, 233

1,099,979

6,711, 665

5,303,211

144

5,995,252

5, 600, 582

225

12, 706,917

10, 903, 793

2

9,388

1

7,386

1

30, 000
100,000

7,386

2

9,388

227

12, 716, 305

96

1,365, 761

323

2

10, 896, 407
(s)

$116,393
3,935, 326
1, 383, 633
603,966
1,011.074
1, 334, 873
1, 540, 957
710,138
595,925
2,136, 236

$18,823
18,823

13,368, 521

>
H

22, 090, 809
2, 369, 233

1, 099,979

18, 823

35, 459, 330

O

289, 090
289, 090
2, 369, 233
4

33, 809

1, 099,979

18, 823

35, 748, 420

* 1,891, 530

o
o

14,082,066

i

Co
CO

Co

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

to
o

MANUFACTURING—TEXTILES AND TEXTILE PRODUCTS—Continued
TEXTILE FABRICS—FACTORY-MADE CLOTHING: 61. HOSIERY AND ALL KNIT GOODS

Distribution

Net taxable
book profit
income (gross Net year before Cash div:idends Stock dividends Surplus and Capital impairfor
ment deficit,
undivided
Number
income less
any adjustdistributed
paid during
of returns deductions as
ments are
during the year profits at close at close of the
the year
year
of the year
denned in
made therein
revenue act)

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
_
__.
10 and less than 20 per cent
20 and less than 30 per cent
_
30 and less than 40 per cent
_.
40 and less than 50 per cent
_
50 and less than 60 per cent
_
60 and less than 70 per cent
._
70 and less than 80 per cent
80 and less than 90 per cent
90 per cent or more.
_
Total
2. Corporations reporting both net taxable income and net book
profit b u t not paying cash dividends
_

$5,137, 711
5,928,158
4, 090, 218
2,884, 964
4, 433, 260
1, 000, 849
873. 058
579,968
484, 349
3, 321, 055

$4, 735, 270
5, 358, 019
3, 781, 060
2,873, 279
3,950, 882

239

28, 733, 590

25, 702, 420

142

4, 545,228
33,278,818 \

29, 916, 521

Total (1 and 2).
3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends

B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
Grand total.




1

9,429

383

33, 288, 247

112

10,163,161

495

43,451, 408

2

3, 852

1

9,429

Total (3 and 4 ) .
Total returns showing schedules complete!}7- filled out_

$1, 514,873
1, 339, 400
2,359, 558
642.800
2, 620, 860
155, 000

4, 214,101

547,815
581, 440
375. 248
2, 691,109

3, 852

29, 912, 669

$174, 631
808, 571
974, 317
1,024, 207
1,826, 271
433, 695
353, 000
446, 744
320.112
5, 412, 895
11, 774, 443

200,000
1. 500. 000
'300^000
10, 632, 491

$7, 886, 240
15, 590, 097
7,000, 631
8, 648, 264
6,417,022
1,836,980
3, 710,189
1,314,972
1,121,744
9,901,629
63. 427, 768
11,673,553

11, 774, 443

10, 632, 491

15,840

* 793, 247

o
392, 219
1, 423, 515
68, 323
1, 491, 838

43, 588

15,840
11, 790, 283

75,101,321

$3, 401
931,459

43, 588
10, 632,491
4

5, 680, 786

75,144, 909

1, 491,838

o
o
g

MANUFACTURING—LEATHER AND L E A T H E R PRODUCTS
LEATHER AJND LEATHER PRODUCTS: 63. BOOTS, SHOES, CUT STOCK, AND FINDINGS

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
20 and less and 30 per cent
SO and less than 40 per cent...
40 and less than 50 per cent
50 and less than 60 per cent.
60 and less than 70 per cent
70 and less than 80 per cent
80 and less than 90 per cent...
1,0 per cent or more

T o t a l (1 a n d 2)
3. Corporations reporting net taxable income, although book
less, but paying cash dividends.
. . ...
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends...
Total (3 and 4).

_

Total returns showing schedules completely filled out
. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
Grand total

$820, 784
2,815, 247
2, 012, 260
3, 217, 699
7, 370,435
1, 224, 259
2,115, 807
730,146
645, 951
2, 210, 827

219

25,350,961 j

23,163, 415 ,

189

27,906,173
53,257, 134

48,357,953

$37, 008
397, 094
491, 826
1,129, 828
3, 473, 990
' 665, 815
1,370,330
565, 883
547, 850
2, 936,140

$134,900
2, 710, 000
413, 460
1, 350, 000
2,110,000

25.194, 538

408

Total
2. Corporations reporting both ret taxable income and net book
profit but not paying cash dividends

$859,128
2, 866, 392
2, 205, 592
3,281,644
8, 278.154
1, 281, 204
2,375,2/0
981, 256
742, 820
2, 479, 501

15
22
27
28
22
17
13
12
12
51

51, 754

1

4, 015
55, 769

1

53,312,903

95

7, 740,315

506

11.615,764

6, 940, 493

3S. f»09

104, 414, 224

90, 481

55,209,830 |.

56, 221 1

411

11, 615, 764

$23, 979
24, 337

49,204,394 |

20,368 . . .

3

020
366
484
924
432
927
695
315
228
003

6, 940, 493

35, 853 ;

2

3

222,133

$1, 805,
4, 304,
5, 891,
5, 510,
17, 763,
2, 815,
2, 936,
1, 338,
2, 351,
4, 487,

90, 481

O
IT-

61,053.218

1

2

48, 301, 732

334, 790

35, 000

335, 117

11,650,764
4

215, 122

a
o

669, 907

35, 000
6, 940, 493
4

653,^28

105,084, 131

90. 481
(3)

:

Net book loss for year.
'< Book profit less book loss.
Not ascertained due to inadequacy of data.
* Total reported on returns incompletely filled out.

8




to

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

to
to

MANUFACTURING—LEATHER AND LEATHER PRODUCTS—Continued
LEATHER AND LEATHER PRODUCTS: 64. GLOVES
Net taxable
book profit
income (gross Net year before Cash dividends Stock dividends Surplus and Capital impairfor
undivided
ment deficit,
Number
income less
distributed
paid during
any adjustof returns deductions as
during the year profits at close at close of the
ments are
the year
year
of tho year
defined in
made therein
revenue act)

Distribution

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
30 and less than 40 per cent
.
90 per cent or more
.

1
3

Total (1 and 2)

$2, 718
66, 002

$1,000
96,725

$6. 807
482,856

4

68, 720

97, 725

489, 663

5

77, 722

75, 548

9

Total
_
_
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends

$3, 559
65, 781
69, 340

147, 062

144, 268

221, 954
711,617

97, 725

3. Corporations reporting net taxable income, although book loss
but paving cash dividends
4. Corporations reporting net taxable income, although book

3
o
o

3

Total (3 and 4)__.
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
Grand total




_._

9

147,062

2

183, 709

11

330, 771

144,268
(3)

97, 725

711,617
« $5,000

(3)

(3)

LEATHER AND LEATHER PRODUCTS: 65. SADDLERY AND HARNESS.

A- Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net
book profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
20 and less than 30 per cent
30 and less than 40 per cent
40 and less than 50 per cent
_
50 and less than 60 per cent
60 and less than 70 per cent
70 and less than 80 per cent
80 and less than 90 per cent
90 per cent or more.
Total
2, Corporations reporting both net taxable income and net book
profit, but not paying cash dividends
Total ( l a n d 2)
3. Corporations reporting net taxable income, although book
loss, but paving cash dividends .
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
.
Total (3 and 4)
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
Grand total

. TRUNKS AND VALISES.
LEATHER PRODUCTS

7

67. TANNING AND FINISHING LEATHER.

68. ALL OTHER LEATHER AND

$2,039,365
2, 287, 353
1,199, 516
3, 764, 031
2,149,929
1, 500,088
1,114, 646
827, 712
205,214
1,052,191

$1,992, 001
2, 370, 320
1,150,189
3, 749,261
2,019, 452
1,430,731
1, 020, 271
822, 595
203, 969
649, 679

$77, 010
338, 737
292,096
1, 318, 678
894, 410
768, 641
641, 236
610, 659
166, 818
1, 341, 308

$2,100,000
24, 812
380, 000
3, 210,000
4,189,000
2,000, 000
950, 000
930,000
600, 000
307, 768

$2, 434, 606
4,711,357
4. 528, 959
10, 254, 401
2. 7S3,099
5, 431, 320
o, 0L-0, 772
1, 825, 446
1,113,813
5,160, 761

$361,358

15
17
24
16
11
8
7
7
27
139

16,140, 045

15, 408, 468

6, 449, 593

14,691, 580

43, 339, 534

462,179

10,864, 948

603, 272

14, 691, 580

54, 204,482

1, 005, 451

93

2, 752, 003

2, 622,145

232

18, 892, 048

18, 030, 613

6, 449, 593

1

4,360

i 1, 282

16, 218

2

378, 326

* 535, 846

1,384

99,437
H

En
if.

3

382, 686

235

19, 274, 734

61

2, 606, 408

296

1

20,826
78,448

c
1,422, 600

21, 881,142

537,128

6,465,811

99,274 |

16, 218

217, 493, 485
3

()

14,691, 580
* 1,198, 050

54, 303, 756
3

()

1,422,660
2,488,111

C

3

()

1

Net book loss for year.
* Book profit less book loss.
3
Not ascertained, due to inadequacy of data.
1
Total reported on returns incompletely filled out.




CO

to
Co

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

CO

to

MANUFACTURING—RUBBER AND RUBBER GOODS—Continued
RUBBER AND RUBBER GOODS, ALSO CELLULOID, IVORY, SHELL, AND BONE: 69. BOOTS, SHOES, AND GARMENTS. 70. BELTING, HOSE, AND TIRES.
AND BONE. 72. ALL OTHER RUBBER GOODS
N e t taxable
income (gross
income less
Number
of returns deductions as

Distribution

defined in
revenue act)

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
_
20 and less than 30 per cent
.„.
30 and less than 40 per cent...
40 and less than 50 per cent
50 and less than 60 per cent
60 and less than 70 per cent
70 and less than 80 per cent
S and less than S per cent
O
O
90 per cent or more
Total
2. Corporations reporting both net taxable income and net
book profit but not paying cash dividends.
Total (1 and 2)

3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
_ . . .
_._
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
- .
Total (3 and 4)

.




w
10
17
11
13
8
8
2
3
17
(

J0

_

H
H

$1, 532, 450
11, 656, 280
3, 890, 549
1, 393, C34
951, 497
716, 856
39, 225
50, 475
0,536
1, 838, 457

$1, 436, 761
14, 744, 566
4, 023, 402
1, 337. 193
913, 238
714,915
36, 7'*5
121, 946
6, 033
1, 028, 336

$96, 625
2,681,011
1, 086, 647
443, 855
413,863
402, 242
22, 670
92, 875
5, 033
2, 595, 618

$989, 324
493, 000
2, 111, 440
1, 280, 400
25, 000
1, 22G, 000

60, 000

$5, 242, 762
34, 376, 231
5, 759, 908
1,702,868
2, 503, 861
1, 316, 034
301, 447
405, 557
6, 033
7, 710,197

22, 075, 959

24, 363, 115

7, 840, 439

C, 251, 164

59, 325, 498
11,031,035

1,041

7, 840, 439

6, 251, 164

70, 356, 533

413,496

15

5,108, 987

6,211,962

27,184, 946

30, 575, 077

1

118,981

$174, 859
i

229, 250
4,094
4, 252
412, 455

138,489

80,000

1

Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income.
Grand total

Net book profit
impairfor year before Cash dividends Stock dividends Surplus and Capital deficit,
ment
undivided
distributed
paid during
any adjustprofits at close at close of the
d u r i n g the year
the year
ments are
year
of the year
made therein

135

.

71. CELLULOID, IVORY, SHELL,

118,981

80,000

136

27,303, 927

7, 920, 439

32

938, 410

168

28, 242, 337

30, 575, 076
(3)

4

34,544

138,489
6, 251,164
4

328, 500

551, 985

70, 356, 533
(3)

(3)

Cl

MANUFACTURING—LUMBER AND WOOD

PRODUCTS

L U M B E H AND W O O D PRODUCTS: 73. SAW AND PLANING M I L L PRODUCTS, E T C .

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year, and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
20 and less t h a n 30 per cent
30 and less than 40 per cent
.._
40 and less than 50 per cent
f-0 and less than 60 per cent
60 and less than 70 per cent
70 and less t h a n 80 per cent ._
80 and l a v than 90 per c e n t . . .
90 per cent or more
Total
2. Corporations reporting both net taxable income and net book
profit but not paving cash d i v i d e n d s . . .
Total (1 and 2)

_..

_

3. Corporations reporting net taxable income, although book
loss, b u t paying cash dividends ._ ._
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
Total (3 and 4)

...

_

Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
Grand tot?«l

50
95
86
84
69
58
37
28
16
182

$7,071,976
12, 322, 780
10, 708,193
10,129, 616
8,193, 507
5, 784, 988
3,642, 825
2,883,145
1,179, 632
17,849, 264

$7,426, 004
12, 781, 521
10, 739, 379
9,880, 827
8,417, 443
6, 072,890
3, 574, 584
2,869, 752
1, 236, 756
17, 484,490

$407, 396
1, 841, 482
2, 774, 321
3, 460, 321
3, 808, 025
3, 294, 692
2, 319, 037
2,135, 207
1, 060,151
28, 534, 961

$2, 911, 512
2, 782.135
3,071, 515
3, 616. 475
8, 061,139
1, 689,175
335, 850
108, 000
6,127, 700

$16, 438,155
74, 597, 513
37, 724, 778
50,164, 989
30, 208,208
29, 724, 657
20,913,115
24, 033,419
2, 602,981
84,151, 627

705

79, 765,926

80,483, 646

49, 635, 593

28, 703, 501

370, 559, 442

520

22,319, 650

21, 520, 946

1,225

102,085, 576

102,004,592

49, 635, 593

28. 703, 501

472, 787,300

3

294, 932

i 61,105

676, 270

3, 000, 000

3, 000,000

50,311,863

31, 703, 501

474,102, 600

* 16,086, 771

4

73, 499

7

368, 431

1, 232

102, 454, 007

365

25, 313, 674

1,597

H

945, 741

1,315,300

* 4, 845, 481

8,153
835, 011

801, 840

676,270

$102, 577

102, 227, 858
945, 741

Q

o

127, 767, 681

i 45, 361
1

106,466

2 101,898,126
(3)

513, 460

(3)

%
o
o
945, 741
(3)

1
2

Net book loss for year.
Book profit less book loss.
* Not ascertained due to inadequacy of data.
* Total reported on returns incompletely filled out.




Co

to

Co

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 192'2—Continued

to

MANUFACTURING—LUMBER AND WOOD PRODUCTS—Continued
LUMBER AND WOOD PRODUCTS: 74. FURNITURE, ALL CLASSES

Distribution

Net taxable
book profit
income (gross Net year before
Surplus and Capital impairfor
Cash dividends Stock dividends undivided
income less
ment deficit,
Number
any adjustpaid during
distributed
profits at close at close of the
of returns deductions as
the year
ments are
during the year
year
denned in
of the year
made therein
revenue act)

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent.
10 and less than 20 per cent..
20 and less than 30 per cent.
30 and less than 40 per cent.
40 and less than 50 per cent.
50 and less than 60 per cent.
60 and less than 70 per cent.
70 and less than 80 per cent.
80 and less than 90 per cent.
90 per cent or more
Total
_
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends
Total (1 and 2)_.

$5, 247, 051
3,959, 365
3, 552, 436
3, 063, 080
3, 359, 247
2,825, 505
1,188,772
1,844,595
198,497
2, 9fi.r), 972
343




26, 508, 239

$1, 272, 200
1,135, 000
1,339,150
452, 600
686, 297
600, 000
245,000
80,000
42, 000
3, 250, 250

$9,904, 532
13, 062,140
9, 256, 375
6, 280, 943
8, 880,149
6, 514, 033
2, 521, 381
11,059, 879
452, 431
6,914, 004

$59, 384

12,127, 881

9,102,497

74,845, 867

170,488

195

6,500, 559

5,920,465

34, 705, 079

32, 428, 704

12,127, 881

9,102,497

99,409, 889

5,444

4,919

12, 570

25,000

14, 732
96,372

24, 564,022

5, 444

540

H919

12, 570

25,000

2 32,423, 785

12,140, 451

9,127,497

100, 000, 821

170, 488

590, 932

34, 710, 523
2, 201, 852
36, 912, 375

* 47,196

4

2, 465, 357

1
3

590, 932

Total (3 and 4).

Grand total.

28, 204, 520

$372, 360
511, 646
826,333
974, 615
1,430, 212
1,471,317
689,934
1,367, 930
165,148
4, 318, 386

538

3. Corporations reporting net taxable income, although book
loss, b u t paying cash dividends
4. Corporations reporting net taxable income, although book
loss, a n d not paying cash dividends

Total returns showing schedules completely filled out...
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income

$5, 006, 637
3,718, 436
3,384, 989
2, 746, 608
3,162, 022
2,726, 750
1,060, 249
1,791, 706
194, 034
2,716,808

170,488

5

O
O

LUMBER AND WGO;> PRODUCTS: 75. CARRIAGE AND WAGON BODIES AND PARTS, ETC. 76. ALL OTHER LUMBER AND WOOD PRODUCTS

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent__
20 and less than 30 per cent..
30 and less than 40 per cent
40 and less than 50 per cent
_
60 and less than 60 per cent
60 and less than 70 per cent
_
70 and less than 80 per cent
80 and less than 90 per cent
_.
__
90 per cent or more
._
_.
Total
2. Corporations reporting both net taxable income and net
book profit, but not paying cash dividends

Total (land 2)
3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends.
Total (3 and 4)

$1,037,860
3,132, 817
2,029,981
2,050, 561
2, 514, 563
2, 325, 543
1,089, 269
349,117
280, 243
2, 287, 909

-

$1,034, 350
3,084, 290
2,125, 356
1,935,120
2, 584,104
2, 317, 871
987, 456
303,127
273,886
2,137,375

345

17,097, 863

16, 782,935

294

6,118,148

639

23,216,011

22, 556, 230

3

21, 470

1

8, 707

7,188

1

$67, 331
443,088
512, 760
659, 376
1,175, 467
1, 288,171
645, 606
220,576
224, 686
3,298, 503

$7, 200
2,713, 500
1, 643, 700
485,000
1,576,900
1,211,500
300, 200
2, 555,800

8, 535, 564

10,493, 800

8, 535, 564

10,493,800

5, 773, 295

$1,922,434
4,671,511
4, 597,966
5,889,648
6,876, 610
7,127, 236
3,838,704
1,323, 548
1,007,965
8,864,867

$19, 608

46,120, 489

87,816

1 , 486

2
5

T o t a l r e t u r n s showing schedules completely filled out
B . E e t u r n s showing schedules incompletely filled out—Data fragm e n t a r y , excepting the item of net income
Grand total

19
37
39
37
38
37
23
13
14
88

28, 658

644

23, 244, 669

171

4,012, 267

815

85,017

77,588,809 |

172,833

105,349

15,200
8, 550, 764

IP

90, 267

15, 200

22, 546, 037
(3)

44,109

31,468,320

110,193
2

24, 099

o

195, 616
10, 493, 800
4

172,833

77, 784, 425

•2

§

27, 256, 936

< 1,016,962

2, 086, 704

3

()

3

()

4

Net book loss for year.
*Book profit less book loss.
8
Not ascertained due to inadequacy of data.
*Total reported on returns incompletely filled out




Co
to

00

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

to
00

MANUFACTURING—PAPER, P U L P , AND PRODUCTS—Continued
PAPER, PULP, AND PRODUCTS: 77. ALL PAPER, PULP, PAPER PRODUCTS, ETC.

Net taxable
book profit
income (gross Net year before Cash dividends Stock d:ividends Surplus and Capital impairfor
ment deficit,
Number
income less
undivided
any adjustdistributed
paid during
at close of the
of returns deductions as
ments are
during the year profits at close
the year
year
defined in
of the year
made therein
revenue act)

Distribution

A Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
_
_
10 and less than 20 per cent
20 and less than 30 per cent
30 and less than 40 per cent.
_
40 and less than 50 per cent
50 and less than 60 per cent
_
60 and less than 70 per cent.
70 and less than 80 per cent
80 and less than 90 per cent
SO per cent or more

5, 672, 524
1, 900, 722
5, 917, 352

$158, 913
695,101
1, 531,248
3,102,891
5,207, 785
3, 572,863
2,388,492
4,311,803
1, 595, 474
8, 525, 081

$1, 587, 000
3,191,100
11,302,913
1, 896, 620
475, 540
5, 047, 500
1,368,800
2, 030, 500
3, 263, 400
3, 624, 000

$7,163,461
11,804, 432
10,118, 545
45, 342,863
55, 003, 266
17,451, 976
9,496,336
26, 111, 769
3, 926, 408
27, 828, 050

Total

57,310, 006

31, 089, 651

33, 787, 373

214, 247,108
27,320, 255

918,116

31, 089, 651

33, 787, 373

241, 567, 361

985, 233

$2,611,017
4, 655, 278
6, 299, 778
8, 989, 619
12, 956, 056
6, 532, 366
3, 606,177
5, 589, 671
2,126,122
6,299, 100

$2, 508, 552
4, 245, 671
6, 007,476
8, 637, 546
11,894,206
6, 698, 735
3,827, 222

59, 605,184

21
46
53
48
48
35
27
32
28
104

2. Corporations reporting both net taxable income and net book
175

Total (1 and 2)

6, 392,059

6, 306, 511

617

profit but not paying cash dividends

66, 057, 243

63, 616, 517

3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss and not paying cash dividends
Total (3 and 4)
_
._
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
Grand total




_

__

1

23, 327

1, 986

66, 083, 485

130

12, 720, 254

749

78,803, 739

2

63, 613, 70i

CO
2,658
9,042

M

67,117

o
o
g

15,122

18, 619

823

26, 242
619

120, 000

120, 000

1

2,915

$55, 417

3,497

31, 209, 651

33, 787, 373

* 1, 283, 913

* 1, 753, 023

241, 585, 980

985, 233

MANUFACTURING—PRINTING AND PUBLISHING—Continued
PRINTING AND PUBLISHING: 78. GENERAL PRINTING AND PUBLISHING

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
lividends to net book profit—
Per cent of cash div
Less than 10 per cent
10 and less than 20 per cent..
20 and less than 30 per cent..
30 and less than 40 per cent..
40 and less than 50 per cent.
50 and less than 60 per cent.
60 and less than 70 per cent.
70 and less than 80 per cent.
80 and less than 90 per cent.
90 per cent or more
Total
2. Corporations reporting both net taxable income and net book
profit, b u t not paying cash dividends

64
9fi
124
129
145
101
107
83
84
360

$12, 394, 853
11, 910,129

1,293
704

Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
Grand total.

$3, 721, 303
8, 032,400
6, 404, 882
2, 166, 910
4,677, 112
1, 479, 862
2, 347, 920
5, 744, 075
2, 265, 025
4, 926, 335

$42, 354, 046
23, 919, 564
45, 932, 014
29, 946, 415
20. 427, 986
18^ 040, 035
20, 542, 900
7, 560, 089
7, 306, 657
32, 632, 092

118, 770, 444

103, 254,100

51, 642, 371

41, 765, 824

248, 661, 798

797, 522

17, 771,074

16, 556, 337

55,042, 036

776, 537

119,810,437

834 j

1,574,059

96, 870

850, 704

96,117

265,102

3,682

1,115,806 |

99, 799

304, 819, 640 |

1, 673, 858

51,642,371

41, 765, 824

303, 703,

$252, 369
148, 100
34, 039
363, 014

P
>5

o
Ul

3. Corporations reporting net taxable income, although book
loss, b u t paying cash dividends
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
Total (3 and 4)

$630, 674
1, 851, 539
3, 719, 641
3, 836, 214
4, 077, 794
3, 423, 403
11,849.603
3, 821, 422
2, 583, 839
15, 848, 242

136. 541, 518

Total (1 and 2 ) .

$11,139, 575
12, 247, 913
14, 948, 241
10, 715, 984
9,175, 766
6,169, 018
18,110, 544
5, 241. 333
3, 040, 373
12, 465, 353

18, G33, 979
11,628,974
10, 643, 266
6, 741, 328
20, 953, 877
6, 795, 413
3, 581. 303
15, 487, 322

1

51, 222

9, 813

142, 552
15
2,012

1

IDC, 382

193,774 I

1

206,195

90,870

119,604,242

51, 739, 241

41, 765, 824

4

4

136, 735, 292

620

25, 550, 458

2, 632

2

c

s

162, 285, 750

9,189, 781

2, 944, 015

1

Net book loss for year.
' Book profit less book loss.
Not ascertained, due to inadequacy of data.
* Total reported on returns incompletely filled out.
8




CO

to

co

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

o

M A N U F A C T U R I N G — P R I N T I N G A N D PUBLISHING—Continued
PRINTING AND PUBLISHING: 79. COMBINATIONS OF PAPER MANUFACTURING AND PRINTING, W H E N UNABLE TO ASCERTAIN T R U E NATURE OF BUSINESS

Distribution

Net taxable
book profit
income (gross Netyear before Cash dividends Stock dividends Surplus and Capital impairfor
Number j income less
ment deficit,
undivided
any adjustpaid during
distributed
of returns! deductions as
ments are
the year
during the year profits at close at close of the
year
denned in
of the year
made therein
revenue act)

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent.
10 and less than 20 per cent
_>.
20 and less than 30 per cent
30 and less than 40 per cent
40 and less than 50 per cent
_
50 and less than 60 per cent
60 and less than 70 per cent
70 and less than 80 per cent
80 and less than 90 per cent
90 per cent or more.

>
$655,874
290, 017
207, 728
147, 310
204,066
98, 120
102, 718
324,433
3,600
1, 222,444

2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends
Total ( l a n d 2 ) .




1, 964, 547

1,964, 547

$1, 546, 544
628, 579
381, 839
408, 325
774, 875
112, 990
370, 396
726. 437
2li 221
3, 261, 662

$109,131

894, 200

8, 232, 868

109,131

894, 200

11,392,947 I

$80, 000
248, 200
50, 000
200, 000
16, 000
300, 000

716, 250

3,976,990

3,921,808 j

2,843

Total (3 and 4).

Grand total.

3, 205, 558

720, 680
117

8. Corporations reporting net taxable income, although book loss
but paying cash dividends
4. Corporations reporting net taxable income, although book loss
and not paying cash dividends
Total returns showing schedules completely filled out..
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income

$43, 915
39, 824
59, 803
52, 487
88,126
54, 877
58, 719
223- 068
3,' 150
1, 340, 578

3,256,310

Total.

$622, 899
292, 514
240, 218
140, 376
196, 084
100,049
89,123
292, 249
3,542
1, 228, 504

3,160, 079

3, 979, 833

24

421, 378

142

4, 401, 211

109,131

6,349

i 308

6,349

2,843
118

o

2

3, 921, 500

1, 964, 547
4

14, 667

894, 200
4

305, 964

11,399,296
(3)

109,131

3
o
o

PRINTING AND PUBLISHING: 80= SPECIAL PROCESSES AND TRIBUTARY INDUSTRIES, ETC.

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
w
Less than 10 per cent
;
10 and less than 20 per c e n t . .
_
i
20 and less than 30 per c e n t . .
~J
30 and less than 40 per cent
H40 and less than 50 per cent
_
__
1
50 and less than 60 per c e n t . . .
.._
I
60 and less than 70 per c e n t . .
!
70 and less than 80 per c e n t . .
tS
80 and less than 90 per cent
_
90 per cent or more
£*
§
3

Total
2. Corporations reporting both net taxable income and net book
profit, but not paying cash dividends
_

$207, 952
1,028,258
1,115,439
1, 658, 403
1, 376, 542
1,963, 646
980, 866
716, 496
497, 540
1,854, 076

$191,800
1,056, 817
1,432,690
1, 652, 418
1, 320, 838
2, 291, 399
866, 672
646, 649
419, 572
1,968,821

$9,899
163,706
357, 651
574,267
582, 759
1, 301. 330
563, 121
478, 146
354,204
?,. 535. 421

$15, 230
373. 200
1, 540, 000
360,000
632, 000
229,925
513,000
91. 500
250, 000
354,480

$358,285
3,862,333
2,335,011
6,089,001
2,232,941
9,849,995
2,041, 447
2,151,146
954,872
10,179,470

267

11,399,213

11 847 676 '

7 Q9O RdA

4, 359, 335

40, 054, 501
9, 694, 681

59, 214

7. 920. 504

4 35Q. 335

4P 74Q 182

79, 246

3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
. . . . . .
4. Corporations reporting net taxable income, although book
loss, and not paying cash d i v i d e n d s . . .
_

138

2. 096, 317

1. 918. 794

405

Total (1 and 2)

13, 495, 535

13, 766, 470

$8, 043

4,208
1,637
6,144
20, 032

Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
...

1

1
I
1

2, 857

i 5, 832

9, 551

1

Total (3 and 4)

Grand total

11
20
23
27
17
36
29
22
17
65

2,857

1

9 551

406

13, 498, 392

90

1,181,491

496

14 679 883 i

2

5 832

13, 700, 638
(3)

7,920, 504
4

255, 206

4,359, 335
* 391, 558

88, 797

49, 749, 182
(3)

i
* Net book loss for year.
* Book profit less book loss.
* Not ascertained due to inadequacy of data.
•Total reported on returns incompletely filled out.




Co
Co

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for

CO
CO

?—Continued

to

MANUFACTURING—CHEMICALS AND ALLIED SUBSTANCES—Continued
CHEMICALS AND ALLIED SUBSTANCES: 81. CHEMICALS PROPER, ACIDS AND OTHER COMPOUNDS, ETC.

Net taxable
book profit
income (gross N e t year before Cash dividends Stock dividends Surplus and Capital impairfor
ment deficit,
Number
income less
undivided
distributed
any adjustpaid during
of returns deductions as
clos
during the year profits atyear 3 at close of the
m e n t s are
t h e year
year
defined in
of the
m a d e therein
revenue act)

Distribution

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
20 and less than 30 per cent
30 and less than 40 per cent
40 and less than 50 per cent
.
50 and less than 60 per c^nt
60 and less than 70 per cent.
_.
70 and less than 80 per cent
80 and less than 90 per cent
(
J0 per cent or more
Total
2. Corporations reporting both net taxable income and net
book profit but not paying cash dividends.
Total (1 and 2)..

_

_

3. Corporations reporting net taxable, income although book
loss but paving cash dividends
4. Corporations reporting net taxable, income although book
loss and not paying cash dividends
Total (3 and 4^

_.

Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
__
Grand total.




w
10
6
12
32
12
17
16
10
10
44

$864,395
933, 307
1, 710, 618
897, 465
1, 218, 786
6, 915,185
2,362, 540
1, 035,027
733,511
4, 590. 046

$874,030
941, 244
1, 783, 746
1, 076, 583
1, 157 131
7, 284, 262
2, 224, 647
1,011,938
754, 520
4, 581, 282

$33.430
146, 073
434,028
380, 738
508,724
4,119,300
1,479,808
760, 896
653,518
5,440, 759

3,223,118

$1,941,545
1, 698, 598
2, 362, 251
5, 641, 035
1 245,885
19, 537, 706
5 637,815
1, 906, 554
1 828 352
8,' 913, 917

149

21, 260, 880

21, 689, 383

13,957, 274

7, 608, 279

50, 713,658

13, 957, 274

7, 608, 279

$1,139, 890
525 000
2, 020, 271
200.000
500,000

$10,291
O

52, 578
62, 869

o
o

12, 747, 936

9,852

ftt

63, 461, 594

72, 721

78

2, 986, 823

2, 863, 306

227

24, 247, 703

24, 552, 689

1

3,032

1

19, 453

147, 678

1

3, 032

1

19, 453

147,678

228

24, 250, 735

39

2, 769, 029

267

27, 019, 764

2

24, 533, 236

13, 957, 274
4

1

68,176

7,608, 279
< 3, 393, 541

63, 609, 272

72, 721

CHEMICALS AND ALLIED SUBSTANCES: 82.

PAINTS AND V A R N I S H E S , E T C .

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year, and paying cash dividends—
Per cent of cash dividends to net book profit—
Less t h a n 10 per cent
10 and less t h a n 20 per cent
_.
20 and less than 30 per cent
30 and less t h a n 40 per cent
40 and less t h a n 50 per c e n t .
50 and less t h a n 60 per c e n t . .
60 and less than 70 per c e n t .
_
70 and less than 80 per cent______
80 and less than 90 per cent
90 per cent or more
..

11
16
18
22
17
13
12
8
1
13

$1, 833, 228
1,103, 930
5,137, 402
1, 790, 762
1, 299, 419
364, 799
744,497
1, 755, 271
19,675
156, 771

$1, 773,005
1, 088,141
4, 759, 862
1, 805,112
1,211,370
333, 971
629, 283
1, 729, 955
18, 643
152, 384

$50, 253
162. 276
1,10S, 142
647, 561
546,177
181,452
420, 513
1, 229, 388
15. 015
378. 492

$775, 000
414, 500
13, 500,000
285, 000
262, 500
204, 082

Total
2. Corporations reporting both net taxable income and net
book profit b u t not paying cash dividends.,

131

14, 205, 754

13, 501, 726

4, 739, 269

15, 441, 082

106

4. 237. 091

4,180,945

237

18,442,845 \

17,682,671

Total (1 and 2)

$4, 665,800
1, 986, 245
4, 055, 622
6, 304, 443
1, 591, 898
609,182
1,066,767
2, 206,415
26, 425
854, 840

$20, 713

23, 367, 637

32,181

2, 468

12, 822, 711
15.441 082

4, 739, 269

9,896

36, 190, 348

42, 077

C
!

Total (3 and 4)
Total returns showing schedules completely filled out
B . Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
Grand total

U2

9

3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss and not paying cash dividends

237

18, 442, 845

52

2, 339, 667

289

20, 782, 512

i
17, 682, 671
(3)

i
4, 739, 269

15, 441, 082

* 25, 422

* 1, 042, 943

42, 077

36, 190, 348

O
c

(3)

(3)

1

1
N e t book loss for year.
* Book profit less book loss.
8
Not ascertained due to inadequacy of data.
< Total reported on returns incompletely filled out.




CO
CO

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for

-—Continued

Co
CO

MANUFACTURING—CHEMICALS AND ALLIED SUBSTANCES—Continued
CHEMICALS AND ALLIED SUBSTANCES: 83. OILS, VEGETABLE AND ANIMAL, ETC.

Net taxable
income (gross Net book profit
Surplus and Capital impairfor year before jCash dividends Stock di/vidends undivided
Number
ment deficit,
income less
paid during
distributed
any adjustof returns deductions as
profits at close at close of the
the year
ments are
during the year
year
defined in
of the year
made therein
revenue act)

Distribution

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
_
20 and less than 30 per cent
3£) and less than 40 per cent
40 and less than 50 per cent
50 and less than 60 per cent
60 and less than 70 per cent
_
70 and less than 80 rjer cent
._
80 and less than 90 per cent
... .,-„.
90 per cent or more.
_
Total

$170,913
28,488
296, 509
1,982, 239
389, 635
766,179
369, 652
132, 077
123. 557
286,448
55

4, 503, 757

58

3, 283, 317

2,262, 753

$40, 000
'"I,"407,"558"

1, 447, 558

3,080, 209

113

$231, 556
329, 509
602,833
5, 341, 506
1,636,119
2, 359, 899
912, 572
86, 215
128, 678
647, 356
12, 276, 243

•

53

::: a
:::
::
Q

m
$82,363
"7,"476

7, 829,014

7, 583, 966

2,429

i 9, 392

10, 692,136

Q

^
M

9

Total (1 and 2)
3. Corporations reporting net taxable income, although book
loss but paying cash dividends
4. Corporations reporting net taxable income, although beok
loss and not paying cash dividends
Total (3 and 4)
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
_

2, 262, 753

1,447, 558

56,064

20, 527

4,000

7, 563,439

2,266, 753

111,135
1

4

2,329, 541

119

10,166, 353

2

|

119,699

5,369

7, 836,812

Q
O

22, 968, 879

4,000

7,798
115

95,803
135,088

profit, but not paying cash dividends




4, 545, 697

$9, 098
7,300
64, 000
709,476
183, 900
475, 204
206, 500
107, 000
102. 290
397, 985

5,970

2. Corporations reporting both net taxable income and net book

Grand total

$151, 587
37, 564
263,195
1,965, 375
416,017
817, 761
338, 076
loo, 253
118.022
259, 907

230,89-1

63, 635

* 128, 044

1,447, 558
* 436,300

23,088,078

230,891

CHEMICALS AND ALLIED SUBSTANCES: 84. PETROLEUM AND MINERAL OIL REFINING AND PRODUCTS

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
20 and less than 30 per cent
30 and less than 40 per cent
_
40 and lees than 50 per cent
50 and less than 60 per cent
66 and less than 70 per cent
70 and less than S per cent.
O
S and less than 90 per cent
O
_
90 per cent or more
Total
._
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends. _
Total (1 and 2).

$1,037,030
15, 254, 865
56.117, 736
61,070, 791
1,397,611
5, 279,194
1, 580,127
5, 830,939
% 451,181
44,983, 650
104 !
49
153

3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends

$40,963
2, 681, 531
21,200,141
21,114, 436
568,915
7, 680,176
1,142,957
4, 341, 356
2,716,625
83, 704, 348

9,900,000
62, 950
607, 240, 936

$761, 552
42, 867,060
159, 608,881
56, 257, 872
4,062,882
52, 322, 710
755,654
4, 730, 664
11,651,998
359, 689,391

195,003,124

275,936,441 |

145,191, 448

938, 870,785

692,708,664

145,191,448

•8,870, 785

743,588,387

35,050

31,900

5,745,756
200,'

1

18,820 i

8,659

Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income

1

18,820 !

200, 757, 539
39,168,914
193

$756,000
918, 565
157, 560, 000
160,09S, 534
1,134, 000
1, 204, 800

2 293, 764, 780

$105,191
46, 713
"28," 768
72,134
76,925
329,731

50,879, 723

17,847,159 L.
293,783,600 !

8,659

Total (3 and 4).

Grand total.

$877, 562
16,307, 234
85, 602, 245
66,975, 264
1, 509,998
13, 846, 600
1, 786, 708
5,621,583
3, 358> 682
80, 050, 565

35,050

938,902, 685

* 48,897,616

2

27,775

31,900

145, 226, 498

329,731

Q
G

* 26, 797, 543

S
743,588,387 |

S

357, 506

239,926, 453

1
Net book loss for year.
<l
Book profit less book loss.
1

Not ascertained due to inadequacy of data.
* Total reported on returns incompletely filled out




CO
CO

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

CO

MANUFACTURING—CHEMICALS AND ALLIED SUBSTANCES—Continued
CHEMICALS AND ALLIED SUBSTANCES: 85. SOAPS.

86. FERTILIZERS.

Net taxable
book profit
income (gross Net year before Cash divider is Stock dividends Surplus and Capital impairfor
ment deficit,
Number
income less
undivided
any adjustpaid during j distributed
of returns deductions as
ments are
the year
during the year profits at close at close of the
year
defined in
of the year
made therein
revenue act)

Distribution

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
20 and less than 30 per cent
30 and less than 40 per cent
_
40 nnci less than 50 per cent
£0 and less than 60 per cent
60 and less than 70 per cent
70 and less than SO per cent_.
80 and less than 90 per cent
90 per cent or more
Total
2. Corporations reporting both net taxable income and net book
profit, but not paying cash dividends
Total (1 and 2).

_

27
53
60
55
49
42
40
39
33
127

$8, 778, 555
12, 738, 575
9, 634,882
6,886, 342
7, 795, 745
4, 437, 514
11,655,204
9,130, 758
1, 749, 290
14, 723, 332

$10, 067,343
12, 356,150
8, 517,883
6, 411, 264
7, 465,496
4, 309, 335
11,181,291
7,919, 576
1, 614, 269
24, 687, 591

$476, 295
1,880, 250
2,038, 693
2, 220,181
3,430,143
2, 426, 693
7,382, 977
5, 685, 774
1, 379, 340
37, 306, 823

$1,917, 968
7,489, 310
3,195, 698
443, 500
7,842, 600
491, 650
8, 340,994
237, 620
1,848,125
8,929, 674

$38, 640, 268
23, 766, 281
17, 947,172
20, 054, 382
20, 025, 049
14, 413, 613
31, 573, 440
12, 522, 585
2, 834,980
27, 627,890

525

87, 530,197

94, 530,198

64, 227,169

40, 737,139

81

2, 921, 501

2, 893, 230

606

90, 451, 698

97, 423, 428

64, 227,169

1, 094, 79G

i 163, 633

341, 742

137, 801

i 92, 848

3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
Total (3 and 4)

_

Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
Grand total




87. ALL OTHER CHEMICALS AND ALLIED SUBSTANCES

1, 232, 597
617

91, 684, 295

231

44, 022, 333
135, 706, 628

1

256, 481

2 97,166, 947

a

50, 074
165,825
228, 472

O

209, 405, 660

653,114

a
o

3, 430,165

47, 500

212, 835, 825

700, 614

332, 804

40, 737,139

$45, 061
163, 682

333, 274

290,234 !

64, 568, 911

40, 737,139

* 8, 507, 615

« 9, 452, 804

110, 402

623,038

341, 742

443, 676

213, 458, 863

1,1-14, 290

MANUFACTURING—STONE, CLAY, AND GLASS PRODUCTS—Continued
STONE, CLAY, AND GLASS PRODUCTS: 88. CUT BUILDING STONE, CRUSHED STONE, ETC.

Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
20 and less than 30 per cent
30 and less than 40 per cent
40 and less than 50 per cent
50 and less than 60 per cent
60 and less than 70 per cent..
70 and less than 80 per cent
80 and less Whan 90 per cent
90 per cent or more
Total
2. Corporations reporting both net taxable income and net book
profit, but not paying dividends
Total (1 and 2)

.

3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends.._
_
_
Total (3 and 4).
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
Grand total

15
30
41
35
27
22
22
17
15
73

$3,146, 841
4,135, 651
6, 636, 955
7,869, 270
6, 045, 403
1,470,398
1,968,167
2, 060, 730
361,418
2, 890, 253

$2, 798, 075
3, 885, 569
6, 349,853
7,131, 877
5,412,626
1, 785, 999
1, 746. 791
1,862, 819
318, 834
2,464, 792

$219, 477
604, 272
1, 587, 832
2, 407, 803
2, 430, 390
977,921
1,100, 614
1, 414, 225
271, 077
3, 239, 473

$1, 272,000
1. 656, 650
8, 059, 200
5, 398, 630
809, 500
44,080
954, 640
1, C85, 200
114, 900
61, 760

297

36, 585, 086

33, 757, 235

14, 253, 084

19, 456, 560

14, 253, 084

19, 456, 560

235

8, 977, 342
45, 562, 428

42, 099, 346

4

23,140

1

2

10, 095

i 8, 094

6

33, 235

538

45, 595,663

169

2, 664, 067

707

1
2

7, 602

$32, 033
503, 642
2.7.-J
29, 986

20, 462
58S, S75

44,916,316

8,342,111

532

$3, 643,421
7. 035, 861
17, 350, 604
11, 758, 689
8, 941,099
4, 866,946
3, 991, 254
2, 246,015
697,239
9, 478, 526
70, 009, 654

866, 531

114,925,970

1, 455, 406

26, 695

39, 438

267, 498

15,696

14, 292, 522

294.193

39, 438

42,083,650

19, 456, 560

1, 455, 406

48, 259, 730

* 394,442

4

115,220,163

558,964

1
Net book loss for year.
2
Book profit less book loss.
8
Not ascertained due to inadequacy
4

of data.
Total reported on returns incompletely filled out.




CO
Co

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for
MANUFACTURING—STONE

<—Continued

CO
CO
00

CLAY, AND GLASS PRODUCTS—Continued

STONE, CLAY, AND GLASS PRODUCTS: 89. BRICK, TILE, TERRA COTTA, FIRE BRICK, ETC.

Net taxable
book profit
income (gross Net year before Cash dividends Stock dividends Surplus and Capital impairfor
undivided
ment deficit,
Number
income less
any adjustpaid during
distributed
of returns deductions as
ments are
the year
during the year profits at close at close of the
year
of the year
defined in
made therein
revenue act)

Distribution

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
20 and less than 30 per cent
SO and less than 40 per cent
40 and less than 50 per cent
50 and less than 60 per cent
,
60 and less than 70 per cent
,
70 and less than 80 per cent..
'_.
80 and less than 90 per cent
,
90 per cent or more
Total
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends

$2, 278, 402
3, 439, 681
4,360,611
2, 566, 025
3, 283, 787
2, 622, 624
3,946,917
1, 381,885
970, 880
3, 556, 870
372
202

3. Corporations reporting net taxable income, although book
ioss, but paying cash dividends
_
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends

$1, 204, 300
2,085, 940
409, 215
728,100
1,017,525
1, 834, 000
600, 000
453,800
250, 000
1, 676,825

$4,056, 355
6,137, 698
14,069, 519
6,031,810
5,980, 943
9, 330, 433
10, 062,840
3, 680,451
2, 786, 504
19, 051, 226

259,933

5

28,407, 682

26, 207, 652

13,817, 871

10, 259, 705

81,187,779

317,575

o
o

13,817, 871

10, 259, 705

4,831, 998

7,136

.

577

mo
77
3

11,017
1

33, 261,427
5, 602,117
38, 863, 544

2

6,170

30,600, 2

102,018,173 j

$24,803
725
20,407
11,052
655

387,670
705,245

17, 642

1,500

» 5,153

21, 747

Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income

20,830,394

4,398, 764
30, C06, 416

14, 611

Total (3 and 4)




$150,764
477, 698
993, 330
805,181
1,336,170
1,471,024
2,377, 401
958, 245
743,492
4, 50-1, 566

33,239, 680

Total (1 and 2)

Grand total

$2,041,129
3, 334, 520
4,030,080
2,400,150
2,970, 202
2,674, 363
3, 595, 619
1, 290, 360
852, 944
3,018, 285

101,762

13,819,371

10, 259, 705

* 1,031,476

* 1,103, 762

104,752

119, 404

1,500 |

104,752

102,137, 577

809, 997

STONE, CLAY, AND GLASS PRODUCTS-—GLASS AND GLASS PRODUCTS: 90 GLASS MANUFACTURE, PLATE OR WINDOW GLASS, ETC. 91. COMBINATIONS OF STONE, CLAY, AND GLASS
MANUFACTURE

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cert
.
10 and less than 20 per cent
20 and less than 30 per cent
_
30 and less than 40 per cent
__ _
40 and less than 50 per cent
50 and less than 60 per cent
60 dIKI less than 70 per cert
70 and less than 80 per cent _
80 and less than 90 per cent
S per cent or more
O

$4, 786, 855
656, 832
3, 379, 775
780. 909
11,884,786
1, 780, S23
2,43S, 047
221,254
76, 221
631,684

$86,062
118, 235
733, 735
280, 217
5,358, 566
923 125
1, 602, 266
162, 725
65, 718
833,927

$1, 753,300

575, 000

$17,406,077
2,667, 438
6,859, 410
1,648, 5S8
38, 847, 572
6 381,328
3, 596, 014
549, 834
97, 318
3, 299,497

27, 087, £01

20, 637,186

10,164, 576

7,282,850

81, 353,076

10,164, 576

7, 282, 850

102, 237, 404

105,172

16,912

374. 264

...

Total returns showing schedules completely filled out
B- Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
_.
Grand total

173

4,122,349
31,210, 250

30, 957, 063

3, 815.000
418, P00
18, 050
20,000
300, 000
382, 600

4,319,877

276

_

S. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
less, and not paying cash dividends
Total (3 and 4)

$4, 797, 493
700, 004
3, 589, 633
864,105
11,980,032
1 622,407
2, 473, 595
248,017
92, 670
713, 645

103

Total
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends
Total (1 and 2)

4
6
22
14
14
5
11
5
2
20

3

451, 725

2

79, 378

5

531,103

2S1

31,741,353

41

G, 263, 521
SS 004 874

1

26,188

383,840

105,172

287, 505

68, 656

383,846

* 30, 888,407

10, 548, 422

(v

22, 730
72. 288

20,884, 328

l 42, 468
1

$10. 154

4

334. 813

304,417
7, 282,850
* 1, 584,650

374, 264

102.541,821

3
a
o

479,436

(3)
;

•Net book loss for y e s r .

2
Book
J

profit less book less.
Not ascertained due to inadequacy of data.
'• Total reported on returns incompletely filled out.




Co
CO
CD

CO

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued
MANUFACTURING—METAL PRODUCTS—Continued

o

.

METAL PRODUCTS OF IRON AND STEEL, OR IRON AND STEEL AND OTHER METALS: 92. SMELTING FROM THE ORE, CRUDE OR REFINED METAL PRODUCTION, ETC.
FURNITURE, ORNAMENTAL IRONWORK, SEWING MACHINES, ETC. 101. ALL OTHER METAL PRODUCTS.

Distribution

Net taxable
income (gross
Number
income less
of returns deductions as
defined in
revenue act)

Net book profit
Surplus and ! Capital impairfor year before Cash dividends Stock dividends
undivided
ment deficit,
paid during
distributed
any adjustprofits at close ; at close of the
during the year
the year
ments are
of the year
year
made therein

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net
book profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
__.
20 and less than 30 per cent.
_
_
30 and less than 40 per c e n t . .
__
40 and less than 50 per c e n t . . .
_
50 and less than 60 per cent.
60 and less than 70 per cent
_.
70 and less than 80 per cent
80 and less than 90 per cent
90 per cent or more

49
101
114
112
86
87
63
50
45
198

Total
--.
2, Corporations reporting both net taxable income and net book
profit but not paying cash dividends

574

18, 020, 288

17,770,907

1,479

172, 463, 547

175,864, 617

81, 633,110
313,187

Total (1 and 2 ) .

905

3. Corporations reporting net taxable income, although book
loss, b u t paying cash dividends
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends

Grand total..




154,443,259

$4, 504, 850
15,494, 377
34, 244, 588
21, 962, 465
25, 235, 663
21, 352,418
6\ 606,423
4, 264, 614
3,352, 312
21,076, 000
158,093, 710

314,034

i 253, 231

343,907

1

1, 494

173,121,488

356

16, 414,937

1,850

$315, 08G
2, 235,176
7,842,041
7,607,371
11,732,018
11, 550, 013
4,389, 504
3, 236,189
2, 904, 627
29,821,085

$1, 598, 472
7, 236, 927
4,045, 944
12,143, 965
10, 581, 333
2, 743, 250
1,127, 200
2, 207,000
1,236,800
20, 220, 550

$13, 736,405
36,194, 092
117,616,453
51,716,710
86,962, 500
82, 461, 283
28,996,779
13, 308, 516
44, 206, 716
72,962, 668

81,633,110

63,141,441

548,162,122

19, 536, 425

702, 555 |

2 175,162, 062 j

$33, 866
171, 082
19,220
20,074
33, 587
24, 297
332, 420
634, 546

83,871,339
63,141,441
272, 500

i 449,324

657, 941

Total (3 a n d 4 ) .
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income.._

$4, 700, 226
15, 697, 504
29, 935, 399
23, 673, 800
25, 263, 410
20, 846,839
6, 630, 291
4, 316, 868
3, 356, 104
20,022, 818

99. METAL

632, 033, 461
1,329, 770

634, 546
394,858

3,694,168

575, 603

272,500 !

5,023,938

970, 461

81,946,297

63,413,941 j

637, 057,399

< 4, 786,146

* 8, 052, 071

313,187

1, 605, 007

C

M E T A L PRODUCTS OF I R O N AND S T E E L , OR I R O N AND S T E E L AND O T H E R M E T A L S : 93. G E N E R A L OR STOCK PRODUCTS OH F O R M S M A D E IN F O U N D R I E S OR ROLLING M I L L S . E T C ,

A. R e t u r n s showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for t h e year, a n d paying cash dividends—
Per cent of cash dividends to net book profit—
Less t h a n 10 per cent
10 and less t h a n 20 per cent
20 a n d less t h a n 30 per c e r t
__.
30 a n d less t h a n 40 per cei t
40 and less t h a n 50 per cert
50 and less t h a n 60 per cent
__.
60 and less t h a n 70 per cent
70 and less t h a n 80 per cent
80 and less t h a n 90 per cent
£0 per cent or more

Total (3 and 4) _.

_

Total returns showing schedules completely filled o u t . . .
B . R e t u r n s showing schedules incompletely filled out—Data fragmentary, excepting t h e item of net income
Grand total
1

N e t book loss for year.
Book profit less book loss.
* N o t ascertained due to inadequacy of data.
* Total reported on returns incompletely filled out.
J




_

$4,333,484
5,912, 721
8, 200, 476
18,808, 750
4, 730, 674
10, 301, 768
3, 724, 421
5,907, 400
2.164,498
51, 371,160

$322, 283
928,983
1,976, 789
6, 596,464
2,077,074
5,979, 652
2, 393,085
4, 221,175
1,817,760
70,051, 996

$213,820
5,034, 300
4, 028, 268
5, 621, 900
4,482, 830
22,899, 256
1, 447, 010
1,097, 500
16,750
7,082,050

$9,915,820
13, 214, 677
18,174, 775
36,979, 204
15, 237, 603
30, 224,907
13,133, 739
55, 707, 085
9.110,005
1, 423,976, 547

$103, 332
122, 723
21,080

444

91, 968, 511

115, 455, 352

96, 365, 261

51, 923, 684

1, 625,674,362

G09, 963

46

1, 631, 343

1,651,715

93, 599, 854

117,107,067

3

21, 450

1

8,109

3

17, 841

1

4, 454

6

Total (1 a n d 2^ _
. Corporations reporting net taxable income, although book
loss b u t paying c ^ h dividends
4. C o l o r a t i o n s reporting net taxable income, although book
loss, a n d n o t paying cash d i v i d e n d s .
_

$4, 524, 468
6,309,112
8, 687, 927
21, 272,115
4,895, 633
9, 255,101
4,005, 973
5, 783, 080
2,199, 678
25, 035, 424

490

Total
2. Corporations reporting both net taxable income and net book
profit, b u t not paying cash d i v i d e n d s . .

37
55
53
51
40
53
23
17
24
91

39, 291

496

93, 639,145

135

8,143,438

631

101, 782, 583

1
2

654
54, 743
570, 200

1,137, 681
51,923,684

1, 626,812,043

909, 963

25, 362

94,646

19, 705

120, 581

4,477

25, 362

215, 227

24,182

96, 355, 261

O

12, 563

117,094,504
(3)

9,631
27,600

96, 390, 623

51, 923, 684
< 6,785, 412

(3)

934,145

1,627, 027, 270

«1,328, 068

(3)

w

O

o

g

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

CO

fcO

MANUFACTURING—METAL PRODUCTS—Continued
METAL PRODUCTS OF IRON AND STEEL, OR IRON AND STEEL AND OTHER METALS: 94. AGRICULTURAL MACHINERY, STEAM APPLIANCES, CONSTRUCTION MACHINERY, ETC.

Net taxable
book profit
income (gross Net year before Cash dividends Stock dividends Surplus and Capital impairfor
ment deficit,
income less
undivided
Number
any adjustdistributed
paid during
of returns deductions as
ments are
during the year profits at close at close of the
the year
year
defined in
of the year
made therein
revenue act)

Distribution

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
20 and less than 30 per cent_
30 and less than 40 per cent-_
40 ;ind less than 50 per cent
50 and less than 60 per cent
60 and less than 70 per cent
70 and less than S per cent
O
80 and less than 90 per cent _
.
90 per cent or more

15
35
36
40
23
31
19
21
10
60

_

3. Corporations reporting net taxable income, although book
loss, but paying cash dividends,
4. Corporations reporting net taxable income, although book
loss, and aot paying cash dividends
Total (3 and 4)
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income




43,644,136

$1,061,850
2,042,492
5, 297,463
3,877,177
8,064, 465
439,377
950,000
607,250
196,000
405, 000

$20,813,195
15,382,594
18, 562,924
16,611,029
13, 007, 526
19, 047,953
5,457, 517
3,246,138
701,719
11, 571,188

17,299,990

22,941,074

124, 401, 783

$41,727
6,928
15,482
34,723
98, 860

_-

232

,

10,346,968

9, 918, 633

49, 771, 8S3

354, 565

527

56,436,713

53, 562, 7G9

17, 299, 990

22, 941, 074

174,173, 666

453,425

2

41,974

18,695

18,000

120,000

748, 207

1

82

i 4, 026

3

Total (1 and 2)

Grand total.--

46,089,745

$147,812
823, 627
1, 654, 781
3,039, 602
3,644, 597
2,154, 473
2,395, 401
667, 649
233,795
2, 538,253

$2,720,453
5,885,386
6, 677,190
8,964,623
8, 568,755
3,998,135
3, 541,780
885,967
284,535
2,117,312

295

Total
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends

$2,577,553
6, 054,956
7,228, 579
8,840, 351
9,891,136
4,206,982
4,026,320
888,657
297, 205
2,078,006

42,056

12,721

18,000

120,000

768, 575

530

56,478, 769

2 53, 550,048

17,317, 990

23,061,074

174,942,241

67

6,255,098

597

62,733, 867

1

20, 368

(3)

* 640, 769
--

- - - !

* 886,891

(3)

453,425
(3)

METAL PRODUCTS OF IRON AND STEEL, OK IRON AND STEEL AND OTHER METALS: 95. METAL-WORKING AND PAPER-MAKING MACHINERY, IIEAV? ORDNANCE, ROLLING STOCK*
SAFES, VAULTS, ETC.

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year arid paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cpr\t
20 and less th?n 30 pr- c cent
30 and less than 49 pe - cont
40 and less than 50 pe r cent
S and less than 60 per cent
O
60 and less than 70 pe " cent
70 and less than 80 peir cent
80 and less than 90 pe - cent
90 per cent or more..
Total
2, Corporations reporting both net taxable income and net book
profit, but not paving cash dividends.._
Total (1 and 2)
3. Corporations reporting net ta^cable income, although book
loss, but paying cash dividen ds
4. Corporations reporting net t atable income, although book
loss, and not paying cash div idends
Total (3 and 4)
Total returns showing schedules completely filled out
B, Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
Cx-ran^l total

is
13
6
10
39

$184, 670
7,182, 655
1,397,715
6, 443, -508
2,5X9,605
5, 484, S87
1, 0&5, 619
1,954, 807
14,912, 097
12, 515,144

$180, 645
6, 475, 386
1, 368.197
4, 830,551
2,007,276
5, 284, 417
1, H51,-030
1,986, 618
If, 387,888
16, 869, 576

$12, 242
1, 013, S02
3H, 103
1, oil, 210
S9t), »75
3, 9.12, 735
676, 686
1, 4fl8, 330
16, -5§2, 966
18, 707,098

$153, 000
3, 590, 312
2, 058, 600
10, 400. 000
3> 957, 429
4, 959, 250
1, 046, 500
20,000

158

53 555 667

59 591 5-79

44 159 247

126

7,125, 595

10, 420, 081

284

60, 681, 262

69, 811, 660

44,159, 247

3

176,726

i 241, 596

237,921

2

10, 436

i 31, 873

5

187,162

i 273, 469

289

60, 868, 424

33

2, 945, 015

322

$34, 968

63, 813, 439

5
26

Jl
if

2

69, 538,191
(3)

5,O36,660

$357,797
15, 841, 026
3, 303, 042
10, 747, 005
6, 058, 737
13, 925, 489
i 895, 551
11,068,532
60, 466> 994
57, 522, 644

39,982
1, 125,178

31. 215 091

193,181, 837

1.2flO, 128

80, 877, 751
31, 215,091

274,059,588

1, 200, 128

550, 361
71,477

556, 580
1,106, 941

237,921 '
44, 397,168
* 749, 469

31,215,091
i

3, 202, 854

71,477

275,166, 529

1^271,605

0

(3)

1
J
3

Net book loss for year.
Book profit less book loss.
Not ascertained, due to inadequacy of data
* Total reported on returns incompletely filled out.




Co
GO

Co

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued
MANUFACTURING—METAL PRODUCTS—Continued
METAL PRODUCTS OF IRON AND STEEL, OR IRON AND STEEL AND OTHER METALS: 96. GENERAL ELECTRIC MACHINERY, STATIONARY AND MARINO ENGINES, REFRIGERATING
MACHINERY, ETC.

Net taxable
book profit
income (gross Net year before Cash dividends Stock dividends Surplus and Capital impairfor
ment deficit,
undivided
income less
distributed
any adjustpaid during
of returns deductions as
during the year profits at close at close of the
ments are
the year
year
of the year
denned in
made therein
revenue act)

Number

Distribution

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net
book profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
-.
10 and less than 20 per cent
20 and less than 30 per cent
30 and less than 40 per cent
40 and less than 50 per cent
_
50 and less than 60 per cent
._
60 and less than 70 per cent
70 and less than 80 per cent.
80 and less than 90 per cent
90 per cent or more
Total
!
2. Corporations reporting both net taxable income and net book I
profit but not paying cash dividends
i

H
>
$1,937,413
634,310
411,729
2, 625,880
422, 280
441, 235
1,556,526
19,187
197,873
508, 835

$1,868,311
625, 426
428, 537
2, 668, 880
389, 724
434, 834
1, 344, 430
18, 059
135, 367
535, 749

78

8,755,258!

8,449,317;

109 i

11,472,287 j

19, 682, 309

187

20, 227, 555

19, 682,309

19

2, 239, 607

206

22,467,162

95, 459
98, 056
918, 190
180, 490
242, 297
841,686
14, 081
114,584
858,304

$197,093
388, 000
1, 660, 000
4, 310, 040
191,270
628, 310

Total (1 and 2 ) .

$6, 556,
1, 774,
5, 800,
1,354,
3, C29,
3, 0H8,
55,
528,
5, 975,

600, 000

•

5

"$2,"614

134, 572
23,918
1,873

3,526,537

7, 774, 713
I

62, 247, 472

7,509

3,526,537

7,774,713 ;

90,401,394

170, 486

3, 526, 537

7, 774, 713

90,401,394

170, 486

* 1, 480, 789

< 5,075,000

11,232,992 i
_

20,227,555 |

$163,390 I

28,153,922

162, 977

3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
Total (3 and 4)

L

Total returns showing schedules completely filled out
I
B. Returns showing schedules incompletely filled out—Data frag- |
mentary, excepting the item of net income.-Grand total




tn
O
Ul

METAL PRODUCTS OF IRON AND STEEL, OR IRON AND STEEL AND OTHER METALS: 97. MOTOR VEHICLES AND SPARE PARTS

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
20 and less than 30 per cent.
30 and less than 40 pe cent.
40 and less than 50 pe;
50 and less than 60 pe
60 and less than 70 re
70 and less than 80 pe
80 and less than 90 pe:
90 per cent or more.

$107, 540
20, 325, 750
489, 480
55, 606, 456
127, 604
144, 865

202,902,007 \

43,967,775 j

82, L'98,855 j

486,625,945

24,302,967 i

|

!

70,207,176

Total 0 and 2)
3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
.__
4. Corporations reporting net taxable income, although book
loss, and not paving cash dividends
Total (3 and 4 ) . .

$1,898,049 I
14, 498. 242
6,412,3C0
45, 387, 466
2, 253,107
1,922,728
126,389,828 |
243,994 |

224, 790, 561

85

26,721,014

199

Total
2. Corporations reporting both net taxable income and net book
profit, but not paying cash dividends

25), 511, 575

_

_

2,045,775 !
1,850,428 i

227,204,974 |

43,967,775

$3,883,435
9,472, 366
14,368,021
50,997,281
3, 921, 428
4,003, 795
384,166,071
556,958
4, 389, 088
10,867, 502
5, 497, 160 i

82,298 855

556,833 121

$nfi,313
33, 805
90,118

90,118

H

i

i
1

1

3,243

1

Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income.
__
Grand total

$69,331 |
2, 195, 600 I
1,650,289 j
16,399.643
997, 600 |
1,079,501 j
16,616,194 i.
184,769 j.
1,784,062 !
.
2,981,783 i

$1, 975, 531
15, 480,100
6, 484, 937
49,562,137
2, 550, 832
2, 025, 426
142, 654, 630
' 268, 198
2, 072, 620
1, 716, 150

3,243

200

251, 514, 818

50

62, 258, 724

250

313, 773, 542

I
875 L_

227,204,099 j
(3)

!

("Tj

1, 503

"^875 ! . .
2

O

1, 503

43,967, 775

82,298 855

* 420, 091

< 1, 101 993

556,834, 624

90,118

5
d

s

1 Net book loss for year.
2
Book profit less book loss.
8
Not ascertained, due to inadequacy of data.
• Total reported on returns incompletely filled out.




Co

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

Co

MANUFACTURING—METAL PRODUCTS—Continued

O5

METAL PEODUCTS OF IRON AND STEEL, OR IRON AND STEEL AND OTHER METALS: 98. BOOT AND SHOE MACHINERY, TYPEWRITERS AND CALCULATING MACHINES, GAS AND
ELECTRICAL FIXTURES, ETC.
|

Net taxable
book profit
income (gross Net year before |Cash dividends Stock dividends) Surplus and Capital impairfor
ment deficit,
undivided
income less
Number
any adjust- j paid during | distributed
of returns deductions as
close at close of the
ments are i
the year
j during the year profits eatyear
year
of t h
denned in
made therein I
\
revenue act)

Distribution

A. Returns showing schedules completely filled out:
Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profitsLess than 10 per cent
10 and less than 20 per cent
20 and less than 30 per cent
30 and less than 40 per cent
40 and less than 50 per cent
50 and less than 60 per cent
60 and less than 70 per cent
70 and less than 80 per cent
80 and less than 90 per cent
90 per cent or more

Total.

2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends
_
Total (1 and 2).

>
$3,817, 535
7, 579, 373
1,856, 331
1, 062,159
2,842, 719
1,137, 314
2,127, 562
2, 819, 006
239, 246
2, 776,108
115

$3,673,041
5,994,118
1, 719, 378
1,047,684
2, 362, 853
1,085,080 |
1,934,246
2,480.934 j
221, 136 j
3,376,676 I

3, 875, 507

6,410,000 j

26, 257, 353

23, 895,146 I

10, 872, 624

14,199, 820 |

4, 390,817

4,148,974 _

203

30, 648,170

28,044,120 |

203

30, 648,170

42

828,822

28,044.120 .
1
(3)
|

245

31, 476, 992

$244,145
1,026.181
423, 468
335, 491
1, 068. 259
587, 8S4
1,317,165
1, 798, 382

$276,900
4,071, 380
1, 457,050
168, 440
767, 500
1,018, 550

$5, 539,
17,436,
2,411,
1, 653,
7,553,
5, 209,
10,346,
11,618,
193,
6,760,

O

xn

$71,881

68, 722, 481

.-

16,867,810

10,872,624 |

(14,199, 820 !

85, 590, 291

10,872, 624 i
i
i
194, 453 |

14,199,820

71,881

85,590,291

|

71,881

3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends.._
_.
Total (3 and 4)

_.

Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
--.
Grand total




„

!

1
i

* 322,000

(3)

71,881
!
1

i

(3)

o
o

METAL PRODUCTS OR IRON AND STEEL, OR IRON AND STEEL AND OTHER METALS: 100. FIREARMS, HARDWARE, CUTLERY, HAND AND MACHINE TOOLS, GAUGES, ETC.

A. Returns showing schedules completely filled out:
I. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
20 and less than 30 per cent
^
30 and less than 40 per cent
-f»
40 and less than 50 per cent
60 and less than 60 per cent
60 and less than 70 per cent
_
70 and less than 80 per cent
§3
80 and less than 90 per cent
90 per cent or moret*
§,
O
w

Total (land 2)
3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
_
4 Corporations reporting net taxable income, although book
loss, and not paying cash dividends
....
_
Total (3 and 4)

$1, 351,937
1, 533, 847
6,035,067
2,403,189
4,419, 326
5,401, 749
5, 284, 950
1,947, 379
286, 282
1, 715, 744

$363,607
225, 769
1,487, 218
903, 083
2,017, 523
2,932,165
3, 666, 784
1, 426, 631
238, 935
2,347, 930

147

31,744,816

30, 379, 470

15, 609, 645

62

2,235, 780
33,980, 596

32, 526, 711

15, 609, 645

3

34,886

117,035

- - ...

... .....

$204, 579
215,168
4,935

166,666

$2,453,344
3, 237, 208
14,353,269
6,101, 329
12, 508,997
8,027,108
6, 222, 355
8, 707,927
1,300,927
10, 974,390

16, 611,970

73,886,854

463,718

$343,850
1,791,028

2,147, 241

25,850

3

Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary excepting the item of net income
Grand total

$1, 343,051
1, 545, 535
5,564, 703
2,429,079
4,613, 838
5,508, 055
6, 689, 885
1,981,101
308, 519
1,761,050

209

Total
2. Corporations reporting both net taxable income and net book
profit, but not paying cash dividends

7
17
13
17
18
16
11
10
6
32

34,886

212

34,015,482

39

1,761, 265

251

5o,"oo6"
6,313, 700
7, 542, 875
410, 517
60, 000

$31,875

7,161

8,308, 774
16,611,970

146, 671

82,195,628

610, 389

5
5
Q
Ul

273,127

273,127

35,776, 747

117,035
2

25,850

32, 509, 676

15, 635,495

(3)

«186, 000

16, 611,970
4

531,900

610,389

82, 468,755
(3)

(8)

1
Net
2

book los? for year.
Book profit less book loss.
• Not ascertained due to inadequacy of data.
4
Total reported on returns incompletely filled out.




Co

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

CO
OO

MANUFACTURING—METAL PRODUCTS—Continued
METAL PBODUCTS, NOT IRON OR STEEL: 102. BASE METALS, SMELTING AND REFINING, ETC.

Net taxable
book profit
income (gross Net year before Cash dividends Stock dividends Surplus and Capital impairfor
ment deficit,
undivided
income less
Number
distributed
paid during
any adjustof returns deductions as
during the year profits at close at close of the
the year
ments are
year
defined in
of the year
made therein
revenue act)

Distribution

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
__ _ _ _ .
...
10 and less than 20 per cent
20 and less than 30 per cent
_ .. .
30 and less than 40 per centT
40 and less than 50 per cent
.
.
60 and less than 60 per cent
60 and less than 70 per cent
70 and less than 80 per cent
80 and less than 90 per cent
90 per cent or more
Total
3. Corporations reporting both net taxable income and net book
profit but not paying cash dividends

16
18
17
21
8
16
8
8
6
32

$4,946,542
2,105,013
2,645, 723
5,654,319
1,184,041
638,033
11,281, 678
879,192
1,020,092
2,182,491

$4,631,812
1,974,073
2,404,506
5,473,152
1,131,131
657,944
9,648, 628
807,906
1,020,140
2,397,643

$330,011
316,750
630,941
1,977,357
506,600
360, 645
6,123,244
584,124
869,891
3,177, 789

1,990,200
7,120,000

$16,031,384
1,820,546
10,042, 213
6, 778, 586
1,393, 763
4,206,511
65,101, 502
754, 681
3,482, 461
15,342,021

14,877,352

17,486,800

32, 537,124

30,146, 935

3,165,266

3,177,905

260

Total (land2)

p

124,953, 668

150
110

35, 702, 390

33,324, 840

14,877,352

260

35, 702, 390

33,324, 840

14,877, 352

79

1,931, 832

339

37, 634,222

$950,400
1,409,500
500,000
1,780,000
3,586,700
150,000

H

55
$315.729

315, 729

9,924,128
17, 486,800

134, 877, 796

17,486,800

134, 877, 796

315, 729

8. Corporations reporting net taxable income, although book
loss, but paying cash dividends
_
.
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
Total(3and4)
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
Grand total




_

(3)

< 142, 663

* 1,758,653

(8)

315, 729
(3)

i
o
o

METAL PRODUCTS N O T IRON OR STEEL—ALL OTHER MANUFACTURING CONCERNS: 103. AIRPLANES, COMPLETE,
BUSINESS N O T PRECISELY D E F I N E D

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
,
20 and less than 30 per cent
30 and less than 40 per cent
40 and less than 50 per cent
50 and less than 60 per cent
60 and less than 70 per cent
,
70 and less than 80 per cent
80 and less than 90 per cent
C per cent or more
O
,
Total
,
3. Corporations reporting both net taxable income and net
book profit but not paying cash dividends
Total (1 and 2)

$16,294,452
27,803, 240
31,067, 563
57,821, 729
21, 821, 592
46, 684, 611
32,762,453
6,501,915
6, 489, 849
40, 519,889

$16,812,149
29,067,692
30,479,389
50,845, 666
20, 596,924
38, 966,131
30,781,424
5,713,035
6,221,147
47, 537, 746

1,6

287, 767,293

276,021,303

1,0

39, 268,994

324, 241,800

105.

ALL

OTHER

48, 220,497

327,036, 287

OR PARTS.

122
183
174
202
188
137
116
91
80
373

2,755

$881,039
4,296,766
7,290,953
17,729,144
9,449, 061
20,151, 655
20,239, 210
4,189,087
4,320,906
56,349, 491

$4,049,923
11,847,025
16,753, 270
21,659,747
9, 775,118
14,486, 415
74, 597, 583
3,349, 643
3,123,693
3,924,055

144,897,312

163,566,472

MANUFACTURING, ETC., M A I N

$39,152,589
73, 719,905
78,080,413
134, 762,008
68, 734,973
113, 520, 662
34,004,306
19, 593,167
11,747,988
146,781,560

144, 897,312

163,566,472

720,097,571

991,335

220,188,013

2,169,669

940,285, 584
r

8. Corporations reporting net taxable income although book loss
but paying cash dividends
,
4. Corporations reporting net taxable income although book
loss and not paying cash dividends
.
.
Total (3 and 4 ) . . .
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
Grand total

332, 676

1224,963

10

304,103

1

19

636, 779

1

2,774

327,673,066

687

29,739,951

3,461

$4,410
489,388
106,079
391,458

' • .

....'

3,161,004

"

6,620,129

501, 689

357,413,017

2

123,729

6,400

3,389,542

448,589

673, 552
======
323, 568,248

126,829

6,400

628, 518

145, 021, 041

163, 572,872

3,789,522

< 1,982, 771

< 11,980, 252

123, 729

1
1

Net book loss for year.
Book profit less book loss.
• Not ascertained due to inadequacy of data.
*Total reported on returns incompletely filled out.




CO
H

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

CO
O

MANUFACTURING—METAL PRODUCTS—Continued
METAL PRODUCTS, N O T IRON OR STEEL: 104. PRECIOUS METALS, SMELTING, REFINING, ETC.

Distribution

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
It) and less than 20 per cent
20 and less than 30 per cent... .
30 and less than 40 per cent
40 and less than 50 per cent.._
50 and less than 60 per cent
60 and less than 70 per cent
_
70 and less than 80 per cent
80 and less than 90 per cent
90 per cent or more
Total
2. Corporations reporting both net taxable income and net book
profit, but not paying cash dividends.
Total (1 and 2)
3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
Total (3 and 4)._
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
Grand total.._




Net taxable
book profit
income (gross Net year before Cash dividends Stock dividends Surplus and Capital impairfor
ment deficit,
undivided
income less
Number
distributed
any adjustpaid during
of returns deductions as
during the year profits at close at close of the
ments are
the year
year
of the year
defined in
made therein
revenue act)

2
12
12
5
12
9
7
3
4
28

$21,532
1,160, 079
714,440
278, 828
1, 770,808
233,198
732, 288
136, 631
196, 901
742, 626

$21,554
1,174,411
664,155
272,954
1, 616, 639
236, 325
677,867
136, 764
149, 368
586, 708

$2, 088
166, 309
177, 591
92, 289
699,918
130, 270
456, 832
97, 400
131,317
901, 937

94

5, 987, 331

5, 536,835

2,855, 951

3, 664, 010

25,481,456

2,855,951

3, 664,010

31,116,042

86

1,133, 707
7,121,038

6, 622, 265

260
800
700
250
000
000

35,000
600, 000

$109,711
4,836,171
4,214,334
1, 25S, 136
6, 260, 210
803, 849
1, 648, 674
2, 590, 086
44, 642
3, 6957 643

Q
Ul
$11, 385
376,462
33,916
421, 763

5,654, 586

1,085, 430

180

$27,
920,
63,
952,
420,
645,

2

10,028

i 17,700

15,000

2

10,028

1

15,000

182

7,131,066

421, 763

48

2, 203, 205

230

9, 334, 271

2

17, 700

6, 604, 565
(3)

2,855, 951

3,679,010

«1, 288, 429

* 473, 300

50,400
50,400
31,116, 042
(3)

472,163
(3)

O
O

J

CONSTRUCTION
106. EXCAVATION AND CONSTRUCTION UNDER OR UPON THE GROUND ( N O T BUILDINGS), ETC.

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
20 and less than 30 per cent
_
SO and less than 40 per cent
40 and less than 50 per cent
50 and less than 60 per cent.
60 and less than 70 per cent
70 and less than 80 per cent
_
80 and less than 90 per cent..
90 per cent or more
Total
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends
Total (Iand2)
3. Corporations reporting net taxable income, although book
loss, b u t paying cash dividends
__.
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
Total (3 and 4 ) . .
Total returns showing schedules completely filled out
B . Returns showing schedules incompletely filled out—Data fragmentarv, excepting the item of net income
Grand total.

6
9
15
10
8
9
4
7
7
32

$411,468
911, 590
1, 635, 415
551, 794
573, 793
350, 654
58,445
188,164
211, 458
1,181, 206

$412,137
909,175
1,526, 400
446,339
510,146
344,005
51, 502
204,801
189, 569
845,946

$23, 562
129,197
366,182
152, 779
218,440
188, 077
34,178
151, 700
162, 230
1,358, 600

$28, 000
315, 000
81, 800
220,000
130, 000
20, 000

107

6,073,987

5,440, 020

50, 000
37, 500
33,907

$412,480
1, 205, 501
2,675, 349
434,160
478, 618
734,381
52,066
486,912
64,045
1,681,166

$31, 411

2, 784,945

916,207

8,224,678

31,411

13,650,276

23,855

916, 207

21,874,954

55, 266

292,977

88,248

158

5, 532, 745

5,378, 028

265

11,606, 732

10,818,048

2, 784, 945
79, 424

8

63, 686

116, 406

6

57,156

» 30, 871

14

11,727,574

155

3, 683, 915

434

M7,277

120,842

279

352,310
79, 424

10, 770, 771

2, 864, 369

15,411,459

2

(3)

* 1, 082, 109

645, 287

4

88,248

22, 520, 241

916, 207

143,514

(3)

1,126, 093

(3)

s

!
1
2

Net book loss for year.
Book profit less book loss.
•Not ascertained, due to inadequacy of data.
* Total reported on returns incompletely filled out




CO

CO

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

to

CONSTRUCTION—Continued
107. JETTY, D A M , DRY DOCK, WHARF, BULKHEAD, ETC. 108. RAILROAD CONSTRUCTION, PURE OR COMBINED. 109. SHIPBUILDING, PURE OR COMBINED. 111. EQUIPPING AND
INSTALLING MACHINERY AND EQUIPMENT, AS ELEVATORS, CARRIER SYSTEMS, ETC. 112. WRECKING, RAZING, OR MOVING (NOT M A R I N E ) . 113. ALL OTHER CONSTRUCTION
AND CONTRACTORS, M A I N BUSINESS N O T PRECISELY DEFINED

Distribution

Net taxable
book profit
income (gross Net year before Cash dividends Stock dividend; Surplus and Capital impairfor
ment deficit,
Number
income less
undivided
any adjustpaid during
distributed
of returns deductions as
ments are
the year
during the year profits at close at close of the
year
defined in
of the year
made therein
revenue act)

A* Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent.
10 and less than 20 per cent
20 and less than 30 per cent..
_
30 and less than 40 per cent
40 and less than 50 per oent
50 and less than 60 per cent
60 and less than 70 per cent
70 and less than 80 per cent
80 and less than 90 per cent
90 per cent or more

49
52
50
50
43
35
39
31
113

$5,874, 216
3, 703, 505
4,153,019
2, 359, 977
1, 560,896
1, 794,499
1,131,020
3,606,459
652, 909
3,499, 728

$7,093,642
3, 533,470
4,136,434
2, 508,185
1,584, 319
1, 721, 495
1,030, 682
3,563,833
578, 750
3,696, 765

$339, 577
451 421
1,056, 572
879, 777
717,868
908, 227
683,547
2,591,915
489, 980
12,086, 697

$1,001,483
1,045, 512
259,000
1,122, 300
393,104
664,160
103, 400
960,000
2,540
966, 959

Total
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends

496

28,336, 228

29,447, 575

20, 213, 581

6, 518, 458

678

12, 515, 756

11,794,244

1,174

40, 851, 984

41, 241, 819

20, 213, 581

97, 785

11,761, 111

81, 506

i 96, 273

Total ( l a n d 2).
8. Corporations reporting net taxable income although book loss
but paying cash dividends
4. Corporations reporting net taxable income although book loss
and not paying cash dividends

Total (3 and 4).
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income

Grand total..




179,291
1,188

41, 031, 275

796

10, 447, 675
51, 478, 950

1

1,857,384

2 39,384,435

$20,249,467
5, 285, 284
16, 317, 833
5,140, 032
2, 549, 779
2,966, 516
9, 907,152
3,421,169
1, 647, 205
22, 625, 975

$6,870
4,839
26,272
600

I
II

12,636
4,327
07, 903

90,110, 412

153,447

8

39, 568, 390

105,586

g

6, 518, 458

129,678,802

259,033

417,045

2,000,000

3,255, 228

417,045

2,000,000

4, 610,977

20, 630, 626

8, 518, 458

134, 289, 779

* 1,109, 288

< 6, 325, 545

1,355,749

259,033

110. BUILDINGS AND STRUCTURES ABOVE GROUND, ETC.

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent. _
.
10 and less than 20 per cent
20 and less than 30 per cent
30 and less than 40 per cent
40 and less than 50 per cent
50 and less than 60 per cent
60 and less than 70 per cent
70 and less than 80 per cent
80 and less than 90 per cent
90 per cent or more
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends

$1, 005, 309
1, 424, 317
1,107, 501
1, 327, 575
925,989
675,839
553,347
931, 835
173, 430
674,102

$41,882
216,958
291,815
467,651
406, 318
370, 350
377,137
691,953
146, 514
1,044, 566

$82, 500
514,160
1, 549, 600
415, 600
710, 667
186, 002
1,100
607, 500

9,670, 473

8, 799, 244

4,055,144

4,362,129

20,104,140

4,735

14,146,072

60,696

4,055,144

4,362,129

34,250,212

8. Corporations reporting net taxable income, although book
loss, but paying cash dividends.
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
.
Total (3 and 4)

65,431

57,492

9,200

119,945

64,031

Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
.«

__ — » • • » . -

421

5,066, 678
14, 737,151

13, 642,114

6

51,891

4

24,626

295,000

4,842,870

737

Total (1 and 2)

Grand total

$1,046, 394
1,639, 806
1,179, 362
1,404, 591
928,817
693,905
706, 747
1,025, 543
186, 330
858,978

316

Total

21
34
37
40
22
27
18
27
12
78

10

76, 517

747

14,813, 668

387

3,304,174

1,134

1

50,986

$4, 735

I
o

CO

186,205

13,407
1

$1,175, 669
2,140 ?1 ?,
3, 717, 762
2, 788,988
2,671,639
2,006,155
1,741, 516
1, 558,034
151,177
2,152,988

54,393

57,492

9,200

306,150

64,031

»13,587, 721

4,112,636

4,371,329

34, 556,362

129,462

* 202, 790

* 1,316,136

(3)

(3)

18,117,842

»Net book loss for year.
* Book profit less book loss.
* Not ascertained due to inadequacy of data.
* Total reported on returns incompletely filled oat.




GO
CO

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

CO
tf

TRANSPORTATION AND O T H E R PUBLIC U T I L I T I E S
RAIL TRANSPORTATION: 114. STEAM RAILROADS

Distribution

Net taxable
book profit
income (gross Net year before Cash dividends Stock dividends Surplus and Capital impairfor
ment deficit,
undivided
Number
income less
any adjustpaid during
distributed
of returns deductions as
ments are
the year
during the year profits at close at close of the
year
of the year
denned in
made therein
revenue act)

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
_
20 and less than 30 per cent
30 and less than 40 per cent
40 and less than 50 per cent
50 and less than 60 per c e n t . . .
60 and less than 70 per cent
70 and less than 80 per cent.__
_
80 and less than 90 per cent
90 per cent or more

$5,220,358
7,191, 574
3,334,768
1, 799, 632
24,849,397
14,137, 502
33,902,191
17,433, 755
6, 576,915
51, 784, 549

Total.
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends
Total (1 and 2)

166,230,641

3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends

Grand total-




246,197,394

196,177,724

3,429, 500

801,388,145
153,268, 740

3,054,581

3,429,500

954, 656,885

3,428,196

272, 507,126

196,177, 724

82

»3,522
i 2,126,366

1,946, 620

257

29, 500

7,450

2,658

175

$3,400,000

26,309, 732

195,061, 255

1,943,962

Total (3 and 4)
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income

$49,467
1,039, 940
932, 531
509, 273
11,540, 784
19,339, 516
20,009,988
11,976, 244
5,775,560
125, 004,421

28,830, 614
169

, 129,888

7,450

197,007,875

s 270,377,238

196,185,174

58,066, 001
255,073, 87<

$22,204, 636
23, 693, 714
13, 604,095
4,210, 014
133,864,031
177, 218, 577
209, 510, 501
86, 768, 067
62,230,757
68, 083,753

$5,403,969
6,441,426
3,529,157
1,328,004
27,151,699
35,454,284
32,376,246
16,361, 706
6,889, 007
111, 261, 896

$372,482

m
1,133
373, 615

817,921

25,037,474
3,429, 500 ;

(72
O

78,213
24,959, 261

< 3, 251, 699

3

817,921

979, 694, 359

4,246,117

M

o
o
K

RAIL TRANSPORTATION: 115. ELECTRIC RAILROADS

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent _
10 and less than 20 per cent
20 and less than 30 per cent
30 and less than 40 per cent. .
40 and less than 50 per cent
50 and less than 60 per cent
60 and less than 70 per cent
70 and less than 80 per cent
_
80 and less than 90 per cent
90 per cent or more
Total
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends
Total (1 and 2)
3. Corporations reporting net taxable income, although book
loss, but paying cash dividends..
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
Total (3 and 4)
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
„
Grand total

4
1

$1,569,447
36,430

$3, 266, 898
35, 370

$384,785
9,758

2
3
3
9
9
31

430, 230
3,022,083
2,411, 794
2, 539, 641
944,537
4, 518,757

358,136
3,419,184
2,140,083
2,534, 555
899,189
4,865,154

152, 500
1,810,458
1,444,300
1,901,319
752, 360
5,449, 285

62

15, 472, 919

17,518,589

11,904,765

11, 904, 765

38

3, 256,071
18,728,990 i

21 818 809

$2,245,738
29,793
821, 543
2,483,204
3,449,198
2,140,353
3,929,318
12,518,341

$3,926, 554
148,477
388,974

608,483

27,617,488

4,464,005

14,982, 396

125,086

608,483

42, 599,884

4, 589,091

4, 300, 240

100

$608,483

I
I
Q

4

76,015

4

18, 805,005

34

6, 765,135

138

1

76,015

104

705, 111

* 63,108

25, 570,140

J

(3)

705, 111

63,108

21, 755, 701

11,904, 765
« 646,491

608,483
< 14,000

43,304,995
(3)

4, 589,091

8

(3)

B

1

Net book loss for year.
* Book profit less book loss.
* Not ascertained due to inadequacy of data.
* Total reported on returns incompletely filled out.




Co
Cnt

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

CO

T R A N S P O R T A T I O N A N D O T H E R P U B L I C UTILITIES—Continued
RAIL TRANSPORTATION: 116. ALL OTHER RAILROAD, ETC., MAIN BUSINESS N O T PRECISELY DEFINED

Distribution

. Returns showing schedules completely filled o u t :
1. C o r p o r a t i o n s reporting b o t h n e t t a x a b l e income a n d n e t book
profit for t h e year a n d p a y i n g cash d i v i d e n d s —
Per cent of cash d i v i d e n d s t o n e t book profit—
Less t h a n 10 p e r cent
_.
_
10 a n d less t h a n 20 per cent
20 a n d less t h a n 30 p e r c e n t .
30 a n d less t h a n 40 per cent
40 a n d less t h a n 50 per c e n t . .
50 a n d less t h a n 60 p e r cent
60 a y d less t h a n 70 per cent
70 a n d less t h a n 80 p e r cent
80 a n d less t h a n 90 per cent
90 p e r cent or m o r e
Total
_
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends
Total (1 and 2 ) .

Net taxable Net book profit
Capital impairincome (gross for year before Cash dividends Stock dividends Surplus and
ment deficit,
undivided
Number
income less
any adjustpaid during
distributed
at close of the
of returns deductions as
ments are
the year
during the year profits at close
year
of the year
defined in
made therein
revenue act)

$860,770

213, 549
302, 358
4,553, 251
19,263

205,035
266, 215
4,097,914
18,847

4
6
124

91, 944
1,903,187
31, 855, 237

93, 852
2,160, 221
29,726, 210

73, 386
1,802, 520
29, 599, 972

146

39,890, 810

37,429,064

33,372,790

27

1,133, 656

1,215, 533

173

41,024, 466

38, 644, 597

33, 372, 790

1806,418

3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends.

923, 654

T o t a l (3 a n d 4 ) .
T o t a l r e t u r n s s h o w i n g schedules c o m p l e t e l y filled o u t
B . R e t u r n s showing schedules incompletely filled o u t — D a t a fragm e n t a r y , excepting t h e i t e m of n e t income
Grand totaL.




1

4,358
928,012
176

41, 952, 478

80

11, 604, 425

256

53, 556, 903

1

$1,950, 000
6,000, 000

440, 759
250, 582
7,779, 768
80, 705

»37,832.112

$19,756

408,011
3, 673, 827
56,178,672
7,950, 000

166.055
923,227

70,007,705

1,109,038

10,094,553

688,107

80,102,258

1,797,145

1,588,141

32,895,728

1,613,075

1, 588,141

32,895, 728

1,616,322

112,997, 986

3,413,467

7,950,000

3,247

6,067

812,485

I

$1,195,381

$1,030
57,600
84,389
1,743, 680
10,213

$952,021

34,960, 931
* 7, 029, 274

7,950. 000

U2

WATER TRANSPORTATION: 117. OCEAN LINES, TRANSOCEANIC AND COASTAL. 118. LAKE, SOUND, BAY, AND RIVER LINES.
BUSINESS N O T PRECISELY DEFINED, ETC.

A. Keturns showing schedules completely filled out:
1. CorporptioMs reporting both net taxable income and net
book pro.it for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent,
__
20 and less than 30 per cent _
30 and less than 40 per cent _
40 and less than 50 per cent__
_
50 and less than 60 per cent_
60 and less than 70 per cent _
70 and less than 80 per cent__
._
80 and less than 90 per cent
90 per cent or more

Total (1 and 2)
3. Corporations reporting net taxable income, although book
loss, but paying cash dividends.
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
.

5
6
18
18
15
28
20
17
13
94

$1,681, 600
699, 516
755, 449
2, 849, 619
2,323,178
4,815, 389
2,415, 063
1, 258, 007
1, 580,021
5, 232,359

$1, 501, 671
672, 698
1, 007, 399
2, 533, 262
2, 073,460
3,300, 944
2,493, 934
1,768,193
1,335, 531
5,107,841

$77, 261
98, 050
258, 420
912, 774
930, 592
1,822, 605
1,644, 684
1,299,011
1,111,036
8,472,495

234

23,610, 201

21, 794, 933

16, 626, 928

147

3, 291,005

3, 209, 770

381

Total
_
__
2. Corporations reporting both net taxable income and net book
profit but not paying cash dividends

26, 901, 206

25, 004, 703

16, 626, 928

5

2,637, 713

13,330, 891

Grand total

392

29,771,334

148

2, 039, 969

Grand total

1, 745, 000

$3, 688,993
3,015, 508
1,961, 334
5,340,420
4,181, 370
7,801,125
4, 655, 733
6, 740,174
11,835, 936
14,463, 924

12, 591, 675

63,684,517

49,100

$38, 299
263,169
34,976
3,005
347, 384
686,833
988,208

78, 513, 370

1, 675,041

2,360, 719

249, 288

735,785

127, 236

25,331

3, 494, 140

2, 360, 719

376, 524

701,116

21, 510, 557

18,987, 647

78, 889,894

2,436,157

(3)

(3)

12, 591, 675

i163, 255

o

31,811,303

W A T E R T R A N S P O R T A T I O N : 119.

out—Data

$111, 000
1, 393, 000
20, 000
157, 000
9,116, 575

14, 828,853

232, 415
2, 870,128

540

Total returns showing schedules completely filled out
B . Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income

6
11

Total (3 and 1)

R e t u r n s showing schedules incompletely filled
m e n t a r y , excepting t h e item of net income

120. ALL OTHER WATER TRANSPORTATION, MAIN

1
3

(')

< 367, 754

12, 591, 675
«316, 000

g

M A R I N E SALVAGE AND W R E C K I N G

frag1

....

$8. 202

1

8,202

1

Net book loss for year.
2 Book profit less book loss.
8
Not ascertained due to inadequacy of data.
4
Total reported on returns incompletely filled out.




oo

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

CO
00

TRANSPORTATION AND OTHER PUBLIC UTILITIES—Continued
LOCAL TRANSPORTATION, CARTAGE, AND STORAGE: 121. CARTAGE AND STORAGE OR WAREHOUSE AND PACKING FOR TRANSPORTATION

Number
of returns

Distribution

revenue act)
A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year, and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per c e n t . . .
_
_
10 and less than 20 per cent
20 and less than 30 per cent
30 and less than 40 per cent
40 and less than 50 per cent
50 and less than 60 per cent
._
60 and less than 70 per cent
_
70 and less than 80 per cent
80 and less than 90 per cent
90 per cent or more
_

Zfl

Total (1 and 2).

12
21
22
22
27
34
24
28
33
144

$193, 668
636,905
639, 637
1,356,951
722, 491
825, 469
434,125
1,070, 394
619, 053
2,810,802

$196,034
660,848
1,481,173
1,292,423
644, 644
781, 573
412,298
1,142, 741
573, 770
2,497,795

$11,534
104,103
351, 689
478, 609
287,779
432, 555
271, 047
867, 824
489, 515
4,261, 683

$70,925
20,000
1,303, 500
134, 530
186,900
287, 680
2,750
62,600
300,000
625, 000

$464, 262
1,590, 426
1,131,170
2,194,022
2,820,994
1, 828,371
1,069, 522
3,859,950
1,234, 943
4,144, 345

367

9, 309, 495

9, 683,299

7, 556, 338

2, 993, 885

20, 338, 005

326

4, 756, 205

693

Total
t. Corporations reporting both net taxable income and net book
profit, but not paying cash dividends

14, 065, 700




14,102,925
=

14, 111, 199
2, 363, 999

9S7

M

16,475,198 !

2

752.549

O
g

875,099

7, 556, 338

H

7, 561, 350

34,163,874
32,726

5, 012

14, 047, 584

2,993, 885

5,012

* 52, 380
1
55, 341

45,499

_

Q
_
2
^

13,825,869

i 2, 961

701

$671
2,091
15,166

122.550

4,419, 626

36, 801

Total (3 and 4)
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item oi net income

:: II
::
::
::
:::
:::
::
734,621

3. Corporations reporting net taxable income, although book
loss, but paying cash dividends
__
_._
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends

Grand total

impairCash dividends Stock dividends Surplus and Capitaldeficit,
ment
undivided
paid during
distributed
profits at close at close of the
the year
during the year of the year
year
made therein

227,150

4

315, 885

259, 876
2,993,885
* 731, 692

34,423, 750

875,099

LOCAL TRANSPORTATION, CARTAGE, AND STORAGE: 122. CAB, LIVERY, JITNEY BUS COMPANIES, AND AUTOMOBILE GARAGES

A. Returns showing schedules completely filled out:
1. Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
Less than 10 per cent
10 and less than 20 per cent
20 and less than 30 per cent...
30 and less than 40 per cent
40 and less than 50 per cent
50 and less than 60 per cent
60 and less than 70 per cent
70 and less than 80 per cent
80 and less than 90 per cent
90 per cent or more
Total .._
_
_
.
...
2. Corporations reporting both net taxable income and net book
profit, but not paying cash dividends
__
Total (1 and 2)

4
7
5
5
5
7
4
4
3
21

$270, 919
472,848
107,174
447, 492
1,332, 754
100, 637
31,793
2,098,410
468, 567
172,423

$225, 322
400,725
90, 614
325, 209
1,178, 909
99, 738
31, 588
1,106, 216
369, 643
157,831

$19,006
56, 901
20,183
112, 477
485, 317
52, 397
20, 558
847, 441
297,170
228,324

65

5, 503, 017

3, 985, 795

2,139, 774

104

1,102,309
6, 605, 326

5, 023, 760

2,139, 774

169

6, 605, 326

5,023, 760

170

882,163

339

20,626

168,881

6,868,707

22,235

1,037,965

169

49,101
14,000

$214,939
365, 378
121,001
924, 383
3,078,894
147,490
63,767
1,470,704
194, 215
287,936

7,487,489

$81,180
14,000
10,600

$235

I,"§74

2,262,409

5,601

168, 881

9,131,116

27,836

2,139, 774

168,881

9,131,116

* 148, 732

< 82,804

3. Corporations reporting net taxable income, although book
loss, but paying cash dividends _
4. Corporations reporting net taxable income, although book
loss, and not paying cash dividends
Total (3 and 4)
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income.
Grand total

(3)

(3)

27,836
(8)

>Net book loss for year.
Book profit less book loss.
•Not ascertained, due to inadequacy of data.
*Total reported on returns incompletely filled out.

J




CO
CO

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

CO

o

TRANSPORTATION AND OTHER PUBLIC UTILITIES—Continued
LOCAL TRANSPORTATION, CARTAGE, AND STORAGE: 123. SPECIAL FOOD STORAGE AND PACKERS FOR TRANSPORTATION, ETC.

Net taxable
book profit
income (gross Net year before Cash dividends Stock dividends
for
Number
income less
distributed
any adjustpaid during
of returns deductions as
during the year
ments are
the year
defined in
made therein
revenue act)

Distribution

A. Returns showing schedules completely filled out:
t, Corporations reporting both net taxable income and net book
profit for the year and paying cash dividends—
Per cent of cash dividends to net book profit—
10 and less than 20 per cent
20 and less than 30 per cent
30 and less than 40 per cent
40 and less than 50 per c^nt
50 and less than 60 per cent
60 and less than 70 per cent
70 and less than 80 per cent
80 and less than 90 per cent
90 per cent or more

I. Corporations reporting net taxable income, although book
loss, but paying cash dividends
._
4. Corporations reporting net taxable income, although book
loss, but not paying cash dividends .
..... Total (3 and 4)
Total returns showing schedules completely filled out
B. Returns showing schedules incompletely filled out—Data fragmentary, excepting the item of net income
Grand total




..... _

. . ..

..

$226,587
786,529
155,992
589, 709
239,976
2,238,045
338,310
984,854
3,032,114

$226,103
700,271
130, 593
562,345
199, 041
2,068, 686
295, 858
883, 637
2, 718,437

$38,664
187,662
44,837
255,838
112, 352
1,393, 583
227, 328
731, 454
3, 759, 793

$152,000

40,100
250, 000

$593,636
3,835,950
577, 242
3,402, 637
438, 008
3,127, 096
405,198
1,428, 463
8,193, 621

103

8,592,116

7,784,971

6,751,511

512,100

22,001,851

39

386, 527

394, 794

8,978, 643

8,179, 765

2

3,235

1

23, 687

3,235

»23,687

28, 702

144

8,981, 878

2 8,156,078

Capital impairment deficit,
at close of the
year

28,702

2

.......

3
9
6
6
8
18
8
5
40

142

Total
3. Corporations reporting both net taxable income and net book
profit but not paying cash dividends
Total (1 and 2)

undivided

65

3,519,352

209

12,501, 230

<•>

70, 000

$18,127
4,921
20, 712
109,365
153,125

4,225,729
6,751,511

512,100

6,751,511

512,100

* 218,743

* 57,143

2,343

26, 227, 580

155,468

26, 256,282

I
II

155,468
<•>

8

LOCAL TRANSPORTATION, CARTAGE, AND STORAGE: 124. ALL OTHER LOCAL TRANSPORTATION, MAIN BUSINESS NOT PRECISELY DEFINED

A. Keturns showing schedules completely filled out:
L Corporations reporting both net taxable income and net b