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TREASURY DEPARTMENT

UNITED STATES INTERNAL REVENUE

STATISTICS OF INCOME
FROM

RETURNS OF NET INCOME FOR 1923
INCLUDING STATISTICS FROM FEDERAL ESTATE TAX RETURNS
AND FEDERAL GIFT TAX RETURNS

v
COMPILED UNDER THE DIRECTION OF THE

COMMISSIONER OF INTERNAL REVENUE
BY THE

STATISTICAL DIVISION, INCOME TAX UNIT




WASHINGTON
GOVERNMENT PRINTING OFFICE
1925




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

30 CENTS PER COPY

CONTENTS
CHART:

Page

Showing by income classes the number of personal income-tax returns
filed for the calendar year ended December 31, 1923
Frontispiece
OFFICIAL TRANSMITTAL
PERSONAL AND CORPORATION INCOME-TAX RETURNS

Aggregate net income and total tax for each of the years 1917-1923-_
PERSONAL INCOME-TAX RETURNS, 1923

v

Distribution by States and Territories and by population
Text table—Personal returns by States and Territories and per
capita distribution, calendar year 1923
Reduction of income tax payable in 1924
Simple and cumulative distribution, by income classes :
^
Text table—Simple and cumulative distribution of personal
r
returns, by income classes, calendar } ear 1923
Classification by sex and family relationship
Text table—Distribution of personal returns, by sex and family
relationship, calendar year 1923
Income exempt from normal tax
.
Text table—Net income exempt from and amount subject to
normal tax, personal returns, calendar year 1923
Sources of income
Text table—Distribution by sources, personal income, calendar
year 1923
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 1923
Distribution of personal income, by sources and income
classes, calendar year 1923
Distribution of personal income, by sources and by income
classes, showing the proportion from each source expressed
in percentages, calendar year 1923
Income from business
Text table—Income reported from business pursuits, personal
returns, calendar year 1923

PARTNERSHIP RETURNS OF INCOME, 1917—1923
CORPORATION INCOME-TAX RETURNS, 1923

1
1

1
2

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

Corporations distributed by industrial groups
10
Text table—Distribution of corporations by industrial groups and
by those reporting net income and those reporting no net income, calendar year 1923
10-11
Dividend distribution, corporation returns
12
Text table—Dividends paid shareholders on the capital stock of
corporations, calendar year 1923
12
Receipts and disbursements, corporation returns
12
Text t a b l e s Corporation receipts and disbursements distribued by
sources of income and nature of deductions and by industrial divisions, calendar year 1923. Grand summary of
all corporation returns
13-15
Corporation receipts and disbursements, distributed by
sources of income and nature of deductions and by industrial divisions, calendar year 1923. Corporation returns
reporting net income
16-18
Corporation receipts and disbursements, distributed by
sources of income and nature of deductions and by industrial divisions, calendar year 1923. Corporation returns
reporting no net income
19—21
Corporation receipts and disbursements, aggregate for all
corporations, distributed by sources of income and nature
of deductions and by industrial divisions, expressed in percentages, calendar year 1923. Grand summary of all
corporation returns
22-24
in




IV

CONTENTS

CORPORATION INCOME-TAX RETURNS, 1923—Continued.

Corporation returns, distributed by size of net income
Text table—Corporation returns, distributed by size of net income, calendar year 1923
INCOME RETURNS BY STATES

Page

25
25
25

Combined personal and corporation income and tax
25
Text tables-Personal and corporation income and tax by States
and Territories, calendar year 1923
1
25-26
INCOME FROM FOREIGN INVESTMENTS AND RETURNS OF ALIENS

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

26

26
27
27

Text tables—
Number of personal returns, calendar years 1914-1923, by income
classes
27-28
Returns of net income by years, personal and corporation
28
Income-tax yield by years, personal, partnership, and corporation
29
Personal returns, net income, reported for calendar years 19161923, by income classes
29-30
Personal returns, tax yield for calendar years 1916-1923, by
income classes
30
Personal returns, average amount of tax and average rate of tax
per individual, calendar years 1916-1923, by income classes, _
31
Personal returns, income by sources for calendar years 1916-1923 _
32
PERSONAL RETURNS, BY YEARS—STATE TABLES
PERSONAL RETURNS, BY COUNTIES AND CITIES
FEDERAL ESTATE TAX

33
33
33

Estate-tax returns filed
34
Text tables, A-G:
A. Returns of resident decedents, distributed by size of net
estate, showing form of property and nature of deductions
36-41
B. Returns of resident decedents, distributed by size of net
estate
42
C. Returns of .nonresident decedents, distributed by size of
net estate
42
D. Simple and cumulative distribution, by size of net
estate—
Aggregate resident and nonresident decedents
43
E. Vocational distribution, by sex and size of net estate, of
the returns of resident decedents
44—47
F. Returns of resident decedents, distributed by size of net
estate, age, and sex, and single or married
48-50
G. Returns of resident decedents, distributed by States and
Territories
51-52
Returns filed for the period from September 9, 1916, to
December 31, 1924
53,
FEDERAL^GIFT TAX

53

Federal-gift tax returns
Text tables, A and B:
A. Federal gift-tax returns of resident donors for the calendar
year 1924
B. Federal gift-tax returns of nonresident donors for the
calendar year 1924

53
54
54

BASIC TABLES
PERSONAL INCOME-TAX RETURNS:

United
1.
2.
3.
4.
5.
6.
7.

States tables, 1-7—
Distribution by States
56-58
Distribution by income classes
59-60
Simple and cumulative distribution by income classes
61-63
Sex and family relationship—Distribution by States
64-67
Sex and family relationship—Distribution by income classes. 68-71
Distribution by sources and by States
72-74
Distribution by sources and by income classes
75-77




CONTENTS

V

PERSONAL INCOME-TAX RETURNS—Continued.

Page

States and Territories tables, 13, 14—
13. Distribution by income classes
14. Returns by years
Counties and cities tables, 15, 16—
15. Distribution by income classes by counties
16. Distribution by cities

136-202
203-211
212-236
236-245

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




78
79-86
118-120
87-117
121-135

CHAM. T

SHOWING

BY

INCOME

THE NUMBER, OF PERSONAL
FOJ^

THE

CALENDAR

TAor £ETUJ?NS

DECEMBER
o

o

FILED

31^_19Z3

ENDED

YEJ&II

CLASSES

INCOME

THOUSANDS
a

INCOME CLASSES C
UNDER, $

$

o

o

o

o

2,000
3,000
4,000
5,000
6,000

60 0 <
,0 •

70 0
,0

7,000 »
8,000 "
9,000 "

10,000 "

o

o

o

o

o

o

o

o

o

o

o

o

||

o

o

o

o

o

o

o

o

o

o

o

o

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IIMIIMI T

-

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-

-

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-

-

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--

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00 0
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io
N N

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NUMSI ERA F_
&
36 s, sc z
z, r; 5, 3; 4
1-70, 9"ro
1, 2 4 >Z
5",
F9 2, Ii 6
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9 SA^2
...
6 9, z: 0
4 s, 8t 5
3 8, 72 6
2
- 2 a, 9" I
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13, 6i 7
4 4, 94[-8
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4, 9 9
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— 4. 94\s
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i, 98 1
i, 43 s
1, 00 1
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7i 0

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.$

1 000 Tft
' rinn
2,000
3,000,
4. 000
3,000 a
4,000
5,000
5,000
6,000
6,000
7,000
7,000
9,000
8,000 •
9,000 '
10 000
1 /,000
i 0,000
1 1,000
12,000
J3.000
J2.000
13,000
14,000
IF,000
14,000
15,000
20,000
25 O O
O
20",OOO
30,000
25,000
40,000
30,000
50,000
40,000
60,000
50,000
60,000
70,000
70,000
80,000
90,0OO
80,000
90,000
100,000
1£0,000
J00,000
150,000
200,000
2.50,000
200,000
250,000
300 000
300,000
4-00,000
400,000
500,000
500,000
750,000
750,000
1 ,000,000
1,000,000
/,500,000
1,500,000
2,000,000
2,000,000 ' .3.000,000
3,000,000
4-, 000,000
4,000,000
•r,ooo, 000
5,000,000 > ND OVER>
TOTAL

0
«o
**•
N

f
1:

JJ II 11111II11111111II i 111111

INCOME CLASSES

-

f

o

i ii i 11111
I i^^^m INCOME TAX RETUK^S FILED FOILTHE CALl Eft K
— PERSONALDECEMSEH31 1923, DISTSZ&VTED BY INCOMA7 Cl A s
ENDED

_
-

mw

o

•

--

m

o

MIL ffiMH

1

8,000 HMMHI
9,000
10,000

i !,ooo M

o

1

p — 1

11,000 "
12,000
12,000 "
13,000
13,000 •
14,000 • 1 1
14,000 M
15,000 HI | 1
15,000 20,000
L
20,000 °
15,000
L
25,000 30,000
30,000 •
40}000 H i
40,000 "
50,000 B
50,000 60t000 1
60,000 •
•
70,000 i |
70,000 "
80,000
80,000 "
90,000
90,000 » 100,000
100,000 " 150,000
150,000 •
200,000
200,000 •
250,000
250,000 " 300,000
300,000 •
400,000
400,000 500,000
500,000 " 750,000
750,000 - 1,000,000
1,000,000 • 1,500,000
1,500,000 • 2,000,000
2,000,000 " 3,000,000
3,000,000 • 4,000,000
43000y000 " 5,000,000
5,000,000 AND OVE&,




o

1

1,000

1,000 TO
£,000 3,000 4,000 "
5,000 "

o

-

--

/

-

zc 3
z 6
1
10 3
38
39

2
2
6
1
4
7><398,321

JRECAPZTI TLATION

-

-—

-j

-

1

--

-1
•I-

r

WIVES, WIT M OR WITHOUT DEPENDEN
CHILDREN, INCLUDING
HUSBANDS
WHOSE Wi VES, THOUGH LIVING WITh
THEM, FIL ED SEPARATE RETURNS

SO5,719

WIVES MAK HG SEPARATE I^ETU^Ni
PJ^OM HVS BAHOS
M E N - HE/AD S OF FAMILIES
WOMEN - HE/ \DS OF FAMILIES
ALL OTHER -MEN
^LL OTHE 1^- WOMEN
COMMUNITY PROPERTY
TOTAL

-H

-

"\

ITIT"

r

70,£73
U 3,682
57,6S9
,e>97,O3I
7\6,08O
3S\SS7
7,<598,321
.

.

_

1 1

1 i 1

1

0

v

_

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O

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O

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O

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O

O

O

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O

O

O

O

O

O

O

O

O

O

o

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O

O

O

O

O

O

O

O

O

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O

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O

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THOUSANDS
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0

0

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3

OD
«*•

O
in

STATISTICS OF INCOME, CALENDAR YEAR 1923
TREASURY DEPARTMENT,
OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. C, September 25, 1925.
SIR: I have the'honor to transmit herewith the following statistics
compiled from the returns of individuals, corporations, and partnerships reporting net income for the calendar year ended December 31,
1923,|which returns were filed in 1924. There are likewise included
herein tables prepared from the Federal estate-tax returns and Federalj gift-tax returns filed from January 1 to December 31, 1924,
inclusive.
PERSONAL AND CORPORATION INCOME-TAX RETURNS
The number of personal returns filed was 7,698,321, the aggregate
net income $24,840,137,364, and the tax $663,651,505. The figures
given herein are as revised and differ from those contained in the
Preliminary Report, Statistics of Income, in which there was a
duplication of the returns in several of the income classes having net
income in excess of $5,000, with a shortage in the classes showing net
income of less than $5,000. As compared with 1922, the returns for
1923 show an increase of 910,840, or 13.42 per cent, and an increase
in total net income amounting to $3,503,924,834, or 16.42 per cent,
but a decrease of $197,405,803, or 22.93 per cent, in the total tax.
'f The number of corporations filing income-tax returns was 398,933,
of which 233,339 reported net income amounting to $8,321,529,134
and income tax of $937,106,798.
For the calendar year 1922 the number of corporation returns
was 382,883,.of which 212,535 reported net income totaling $6,963,811,143 and tax aggregating $783,776,268.
The aggregate net income and total tax (personal and corporation) for each of the years 1917-1923, inclusive, are as follows:
Net income
Year
Amount

1917
1918
1919
1920
1921
1922
1923

Increase or
decrease (—)

Tax

Income tax

War-profits
a n d excessprofits tax

Total

Increase or
decrease (—)

$24, 382, 743,418
$1,093,941, 202 $1, 739, 997. 521 $2,833, 938, 723
24, 286,150, 604
-$96, 592, 814 1, 780,920, 318 2, 505, 565; 939 4, 286,486, 257 $1,452, 547, 534
--841, 514, 575
29, 270, 909, 906
4, 984, 759,302 2,013,165,992 1,431,805, 690 3,444,971, 682
--744, 683, 353
31,638, 283,996
988, 726, 351 2, 700, 288, 329
2, 367, 374,090 1, 711, 561,978
23,913, 260,341 - 7 , 725,023, 655 1,085,830,727
335,131,811 1,4tO, 962, 538 - 1 , 279,325, 791
1, 644,833, 576
223,871,038
28,300,023, 673
8, 466,114
4,386, 763,332 1, 636, 367,462
1, 600,758,303
- 4 4 , 0 7 5 , 273
33,161, 666,498
4, 861, 642, 825 1, 600, 758,303




STATISTICS OF 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 on July 1, 1923, as
estimated by the Bureau of the Census. The proportion of the population filing returns was 6.94 per cent. The per capita net income
reported was $223.79 and the per capita income tax was $5.98. For
the preceding year, based on the estimate of population as of July
1, 1922, 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 tax was $7.86.
The average net income per return for 1923 was $3,226.70, the
average amount of tax $86.21, and the average tax rate 2.67 per cent.
Personal returns,

State or Territory

States and Territories, and per capita distribution, calendar
year 1923

Population
as of July 1,
1923 (Bureau of the
Census
estimate)

Alabama
.. 2,423,912
380,960
Arizona
1, 816,287
Arkansas
3,805.153
California
990,320
Colorado
1,476, 483
Connecticut
230,460
Delaware
475,966
District of Columbia.
1, 046, 287
Florida
2, 999,196
Georgia
272, 392
Hawaii
470,179
Idaho ..
6, 790, 524
Illinois
Indiana.
_ _. 3,013,134
2,468, 643
Iowa
1, 797,489
Kansas
2,462,317
Kentucky
1, 849, 746
Louisiana
777, 259
Maine
Maryland. _
_ _ 1, 505, 295
Massachusetts. . . . 4, 027, 545
3,977, 821
Michigan
2,499,396
Minnesota.. .
1,790,618
Mississippi _ .
3, 443,971
Missouri
611,199
Montana
1,333, 922
Nebraska
77,407
Nevada
447, 592
New Hampshire
3, 378,963
New Jersey. _
372, 265
New Mexico
10, 843, 661
New York
2,686,325
North Carolina
672,041
North Dakota
6,117,122
Ohio
2,162,079
Oklahoma
823,270
Oregon
9,100,326
Pennsylvania
626,672
Rhode Island
South Carolina
1,744,408
South Dakota
655, 532
Tennessee
2,393,077
4,939, 630
Texas
476, 812
Utah
352,428
Vermont
2,398,441
Virginia
1
1,489,034
Washington
1, 551,156
West Virginia
Wisconsin
2, 739, 574
211, 864
Wyoming...
Total
110, 996,153
1

Includes Alaska.




Returns
Per
cent of
populaPer
tion
filing Number cent
of
returns
total
2.11
6.01
1.97
13.59
7.31
10.15
8.33
15.92
4.74
2.38
4.56
5.32
9.96
5.94
5.50
4.80
3.21
3.65
6.23
8.49
10.31
8.80
5.38
1.56
5.58
7.00
5.29
13.52
8.24
8.68
3.28
11.27
2.54
2.69
7.57
3.25
8.40
8.14
10.68
1.62
3.35
2.89
4.06
6.34
6.17
3.23
9.14
5.75
7.08
10.97
6.94

Net income

Tax

Amount

Per
cent
of
total

Amount

$159,064,390
59,526,474
109,793,634
1,697,902,803
200, 572,724
473,804,719
57,186,685
284, 622,234
156, 500,260
222, 888, 344
42, 829, 250
58,393,333
2, 272,960,122
510, 507, 072
363, 242, 331
215, 346, 538
214, 415, 879
213, 802, 450
142,964,209
401, 259, 584
1,413,015,994
1,041,933,086
372,376, 782
83,494,009
605, 275, 520
99, 255,947
195,152,562
25,711,611
104, 852,122
1,050, 741,177
32, 667, 610
4, 565,314, 898
206, 638, 618
42,973,996
1,457, 696, 567
221, 293,177
189, 854,013
2, 478, 751,471
214, 749, 602
87, 031,355
50,170,861
226, 033,948
613,494,900
79,943,306
64, 800,009
242, 586,945
351,985,059
260,343,202
547,039,928
57,376,054

0.64
.24
.44
6.84
.81
1.91
.23
1.15
.63
.90
.17
.24
9.15
2.05
1.46
.87
.86
'.86
.58
1.61
5.69
4.19
1.50
.34
2.44
.40
.78
.10
.42
4.23
.13
18. 39
.83
.17
5.87
.89
.76
9.98
.86
.35
.20
.91
2.47
.32
.26
.98
1.42
1.05
2.20
.23

$2,840,975
603,100
2,050,416
39,958, 780
3,267,732
11,199,184
1,402,093
8,083,050
3,693,955
3, 766,159
1,319, 276
426,196
62,880,1^9
7,882, 768
4,126, 470
2,118, 957
3,723,960
4,438, 454
2,785, 696
11, 540, 437
42, 527,993
28,051,017
7,083, 527
1,685,439
-13,085,218
721,406
2,534,257
241,291
1,643,150
30, 552,642
337,354
192,311, 565
4, 767, 257
276, 288
33, 061, 877
3,909,926
2, 891, 804
73,266, 630
6, 658,089
1, 555,315
350,312
4,283,805
10, 678,022
725,908
1,332,822
3,669,294
3,925,801
3,875,864
9,019,076
520, 769

0.43
.09
.31
6.02
.49
1.66
.21
1.22
.56
.57
.20
.06
9.48
1.19
.62
.32
.56
.67
.42
1.74
6.41
4.23
1.07
.25
1.97
.11
.38
.04
.25
4.60
.05
28.98
.72
.04
4.98
.59
.44
11.04
1.01
.23
.05
.65
1.61
.11
.20
.55
.60
.58
1.36
.08

7,698, 321 100.00 24,840,137,364 100.00

663,651, 505

100.00

51,049
22,899
35, 788
517,109
72,366
149,820
19, 202
75, 796
49, 591
71,341
12,421
25,012
676,489
178,831
135, 864
86,291
79,091
67,440
48,435
127, 770
415,100
350, 072
134,360
27,851
192,282
42, 809
70, 545
10, 467
36, 876
293, 503
12, 202
1,221,654
68,191
18, 054
463,017
70,189
69,123
740, 478
66,965
28, 225
21,928
69,081
200,683
30,242
21, 752
77,451
136,057
89,263
194, 050
23, 246

0.66
.29
.46
6.72
.94
1.95
.25
.98
.64
.93
.16
.32
8.79
2.32
1.76
1.12
1.03
.88
.63
1.66
5.39
4.55
1.75
.36
2.50
.56
.92
.14
.48
3.81
.16
15.87
.89
.23
6.01
.91
.90
9.62
.87
.37
.28
.90
2.61
.39
.28
1.01
1.77
1.16
2.52
.30

Per
cent
of
total

STATISTICS OE INCOME
Personal returns, by States and Territories, and per capita distribution, calendar
year 1923—Continued
Average Per capita Average
income
net innet intax per
come per come
return reported return

State or Territory

Per
capita
income
tax

Total
1

$3,115.91
2, 599. 52
3,067. 89
3, 283. 45
2, 771. 64
3,162.49
2, 978.16
3, 755.11
3,155. 82
3,124. 27
3,448.18
2, 334. 61
3, 359. 94
2, 854. 69
2, 673. 57
2,495. 59
2,711.00
3,170. 26
2,951. 67
3,140. 48
3,404. 04
2,976. 34
2, 771. 49
2,997. 88
3,147. 85
2, 318. 58
2, 766. 35
2,456. 45
2, 843. 37
3, 580. 00
2, 677. 23
3, 737. 00
3,030. 29
2, 380. 30
3,148. 26
3,152. 82
2, 746. 61
3,347. 50
3, 206. 89
3, 083. 48
2,287. 98
3, 272.01
3,057. 03
2, 643. 45
2,979. 04
3,132.13
2, 587. 04
2, 916. 59
2, 819. 07
2,468. 21

$65. 62
156. 25
60.45
446. 21
202. 53
320.90
248.14
597. 99
149. 58
74.32
157. 23
124.19
334. 72
169. 43
147.14
119. 80
87.08
115. 58
183. 93
266. 57
350. 84
261. 94
148. 99
46.63
175. 75
162. 39
146. 30
332.16
234. 26
310. 97
87.75
421. 01
76.92
63.94
238. 30
102. 35
230. 61
272. 38
342. 68
49.89
76.53
94.45
124. 20
167. 66
183. 87
101.14
236. 38
167. 84
199. 68
270. 82

$55. 65
26.34
57.29
77.27
45.16
74.75
73.02
106. 64
74.49
52.79
106. 21
17.04
92.95
44.08
30.37
24.56
47.08
65.81
57.51
90.32
102. 45
80.13
52.72
60.52
68.05
16.85
35.92
23.05
44.56
104.10
27.65
157.42
69.91
15.30
71.41
55.71
41.84
98.95
99.43
55.10
15.98
62. 01
53.21
24.00
61.27
47.38
28.85
43.42
46.48
22.40

$1.17
1.58
1.13
10.50
3.30
7.59
6.08
16.98
3.53
1.26
4.84

3, 226. 70

Alabama _
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 1
West Virginia
Wisconsin Wyoming

223. 79

86.21

Includes Alaska.
2 Minus sign (—) indicates decrease.

54441—25f




2

Per cent of increase or 2
decrease (—) as to 1922
Number
Net
of returns income

Tax

.53
1.79
2.16
1.52
3.78
1.53
2.64
2.50
3.29
2,46

17.05
14.04
11.58
22.85
7.27
16.65
12.02
-2.73
19.41
1.93
7.10
7.03
10.09
16.53
3.03
-.72
13.53
.70
12.53
15.22
4.49
30.64
9.34
3.54
10.68
12.52
4.51
7.65
16.01
-2.76
5.62
10.78
17.55
-3.71
26.85
-2.60
11.71
25.98
33. 72
5.19
2.15
8.69
7.39
10.68
21.51
8.29
10.42
28.43
20.89
5.93

25. 34
22.84
14.82
25. 07
8. 67
17. 94
5.94
23. 04
18. 52
11. 76
15. 37
14. 12
17. 91
19.73
1.02
2.03
7.18
4.98
10.09
3.73
14.15
30.83
6.78
8.46
14.99
18.30
9.66
14.80
22.52
1.79
12.71
11.06
20.19
-1.81
27.99
1.72
17.76
23.59
25.28
19.62
2.49
18.51
12.38
18.01
25.45
17.03
17.12
32. 30
36.19
17.51

-1.77
-12.22
-11.41
-8.73
-32.89
-14. 71
- 2 3 . 54
-3.04
-9.01
-17.37
-4.91
-10. 97
-18. 55
-17. 70
-24. 51
-34. 72
-20. 37
-17.09
-28. 51
-24. 89
-26. 40
-19. 77
-24. 80
-6.55
—18. 08
-29. 91
-19.94
-6.74
-22. 99
- 2 5 . 45
-12. 09
-29. 80
-2.88
-39. 04
-15.90
-39. 04
- 3 1 . 79
- 2 1 . 70
-28.80
22.63
-36.15
-12. 62
-24. 37
-24.06
-15.30
—25. 41
- 2 3 . 75
- 1 5 . 64
-1.18
-24.20

5.98

13.42

16.42

-22. 93

.91

9.26
2.62
1.67
1.18
1.51
2.40
3.58
7.67
10.56
7.05
2.83
.94
3.80
1.18
1.90
3.12
3.67
9.04
.91

17.73
1.77
.41

5.40
1.81
3.51
8.05
10.62
.89

4

STATISTICS OF INCOME

REDUCTION OF INCOME TAX

PAYABLE

IN

1924

(PERSONAL

RETURNS)

The taxes shown in the tabulations herein represent the amounts
reported on the returns, less the 25 per cent reduction provided for
in the revenue act of 1924, quoted below:
SEC. 1200 (a). Any taxpayer making return, for the calendar year 1923, of
the taxes imposed by Parts I and II of Title II of the revenue act of 1921 shall
be entitled to an allowance by credit or refund of 25 per centum of the amount
shown as the tax upon his return.
SIMPLE AND CUMULATIVE DISTRIBUTION,

BY INCOME CLASSES

(PER-

SONAL 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:
Simple and cumulative distribution of personal returns, by income classes, calendar
year 1923
Returns
Cumulative
distribution

Simple distribution
Income classes
Number
in each
class

Total....

i 7,698,321

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

Per cent
of total

4.79
32.67
32. 09
22.32
5.164
2. 232
.516
.162
.031
.018
.004
.002
.001

368, 502
2, 515, 324
2, 470, 970
1, 717, 628
397, 630
171,801
39, 832
12, 452
2,339
1,301
327
141
74

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

Cumulative
percentage

7, 098, 321
7,329,819
4, 814, 495
2, 343, 525
625,897
228, 267
56,466
16, 634
4,182
1,843
542
215
74

368,502 |
2,883,826 !
5,354,796 j
7,072,424
7,470, 054
7, 641, 855
7, 681, 687
7, 694,139
7, 696, 478
7, 697, 779
7, 698,106
7, 698, 247
7, 698,321

100. 00
95.21
62.54
30. 45
8.13
2.966
.734
.218
.056
.025
.007
.003
.001

4.79
37.46
69.55
91.87
97. 034
99. 266
99. 782
99. 944
99. 975
99. 993
99. 997
99. 999
100. 00

100. 00

Net income
Simple distribution

Cumulative distribution

Income classes
Amount in
each class

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

$252, 513,019
3, 683,428, 617
6,069,132,445
6,461,142, 951
2, 717, 991, 529
2, 558, 361, 589
1, 350, 680,468
833,898, 237
280, 656, 213
260, 584, 012
124, 569,194
95,107, 209
152, 071,881

-

24,840,137, 364




Per cent
of total

Over the
class below

1.02 $24, 840,137, 364
14.83 24, 587, 624, 345
24.43 20,904, 1^5,728
26.01 14,835,063, 283
8, 373,920, 332
10.94
5, 655,928,803
10.30
3, 097, 567, 214
5.44
1, 746,886, 746
3.36
912,988, 509
1.13
632,332, 296
1.05
.50
371, 748, 284
.38
247,179, 090
.61
152,071,881
100.00

Under the
class above

$252,513,019
3, 935,941, 636
10,005,074, 081
16,466, 217,032
19,184,208, 561
21, 742, 570,150
23,093, 250, 618
23,927,148,855
24,207,805,068
24,468,389, 080
24, 592, 958, 274
24, 688, 065, 483
24,840,137,364

Cumulative
percentage
Over
the
class
below
100.00
98.98
84.15
59.72
33.71
22.77
12.47
7.03
3.67
2.54
1.49
.99
.61

Under
the
class
above
1.02
15.85
40.28
66. 29
77.23
87.53
92.97
96.33
97.46
98.51
99.01
99.39
100. 00

STATISTICS OF INCOME
Simple and cumulative distribution of personal returns, by income classes, calendar
year 1923—Continued
Tax
Simple distribution

Cumulative distribution

Income classes
Amount in
each class

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...
Total.

$316,602
18,190,038
16,570,881
45,969, 794
55, 480, 078
103, 865, 711
103, 600, 750
108, 878, 597
55, 719, 390
62,104, 203
31, 668, 552
25,498,434
35, 788,475
663, 651,505

Over
the
class
below

Over the
class below

Under the
class above

$663, 651, 505
663, 334, 903
645,144, 865
628, 573, 984
582, 604,190
527,124,112
423, 258, 401
319, 657, 651
210, 779, 054
155, 059, 664
92, 955, 461
61, 286, 909
35, 788, 475

$316,602
100. 00
18,506, 640
99.95
35,077, 521
97.21
81,047, 315
94.71
136,527,393 , 87.79
240,393,104 I 79.43
343,993,854
63.78
452,872, 451
48.17
508, 591, 841
31.76
570, 696, 044
23.36
602,364, 596
14.00
627, 863, 030
9.23
663, 651, 505
5.39

Per cent
of total
0.05
2.74
2.50
6.92
8.36
15.65
15.61
16.41
8.40
9.36
4.77
3.84
5.39
100.00 !

Cumulative
percentage
Under
the
class
above
0.05
2.79
5.29
12.21
20.57
36.22
51. 83
68.24
76.64
86.00
90.77
94.61
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 1923

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, m e n . . _
Heads of families, women
All other, men
All other, women
Community property income.
Total




4,505,729
J
I
j
;
!

58.53 $16,762,983, 344

170,573
413,682
157,669
1,697,031
718,080
35, 557

2.22
5.37
2.05
22.04
9.33
. 46

7,698,321

100. 00

67.48

$418, 258, 314

63.02

3.41
4.80
1.81
14.63
6.81
1.06

46, 548, 422
23, 658, 958
10, 207, 976
99,193, 757
54,440, 299
11,343, 779

7.02
3.56
1.54
14.95
8.20
1.71

24,840,137,364 j 100. 00

663,651., 505

100. 00

849, 072, 012
1,191, 732, 079
449, 677, 714
3, 633, 625, 088
1,690,728,371 I
262,318,756 I

6

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

The net income specifically exempt from normal tax through 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 1923
Distribution

Amount

Exemptions from normal tax:
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
Less exemptions in excess of net income
Net income exempt from normal tax
Prior year losses
Net income subject to normal tax

$17, 284, 660,685
3,126, 503, 482
43, 941, 095
305, 393, 768
20, 760,499,030
2, 862,007, 314

. _.
_

17,898,491,716
34, 266,149
6, 907,379, 499

Total net income

i

SOURCES

O F INCOME

Per
cent

(PERSONAL

72.05
.14
27.81

24,840,137,364 | 100.00

RETURNS)

In the table immediately following is shown the distribution of
the net income according to its origin; that is, personal industry or
property:
Distribution by sources, personal income, calendar year 1923
Amount

Source of income
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

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




48.53

7, 587,17*, 983

25.88
74.41

1,816, 280,109
2, 558, 763, 403
3,126, 503,482

6.20
8.73
10.66

7, 501, 546, 994
.

.

.
. -

25. 59

29,318,927,803
4, 478, 790, 439

Total

Net income

_ _ _

$14, 230,208,826

21,817,380,809

Total

Total income
•General deductions

Per
cent

100.00
15.28

24, 840,137, 364

84.72

STATISTICS OF INCOME

7

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 1923
Income from personal
industry

Income from property
i

Income classes

Total income
Amount

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..

$483, 950, 988
4,487, 829, 542
6,825, 665, 757
7, 505, 722, 017
3,183, 407, 871
3, 060, 945, 346
1, 630,971, 585
1,013,160, 890
349, 042,129
320, 822, 772
156, 855, 329
121,599,034
178,954, 543
29, 318, 927, 803

Total

I Per cent
of total
j income
j in each
class

$320, 290, 516
3, 820,026,487
5, 831, 270,426
5, 912, 513, 390
2, 309,003, 302
1, 875, 535, 776
832,183, 086
453, 722, 206
143, 440, 001
128, 852, 230
63, 361,161
45, 623, 024
81, 559, 204
21,817, 380, 809

66.18
85.12
85.43
78.77
72.53
61.27
51. 02
44.78
41. 10
40. 16
40.39
37. 52
45.58

$163,660, 472
667, 803,055
994,395,331
1, 593, 208, 627
874, 404, 569
1,185, 409, 570
798, 788, 499
559, 438, 684
205, 602,128
191, 970, 542
93, 494,168
75, 976,010
97, 395, 339

33.82'
14.88
14.57
21.2327.47
38. 73
48. 98
55. 22:
58.90
59. 84
59.61
62. 48.
54. 42

74.41

7, 501, 546, 994

25.59

General deductions

Per cent
of total
income
in each
class

Income classes

Amount

Per cent
of total
income
in each
class

Net income

Amount

Per cent
of total
income
in each
class

Under $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 o v e r . . .

$231,437, 969
804,400,925
756, 533,312
1, 044, 579, 066
465, 416,342
502, 583, 757
280, 291,117
" 179,262,653
68,385, 916
60, 238, 760
32, 286,135
26,491,825
26,882, 662

47.82
17.93
11.09
13.92
14.62
16.42
17.19
17.69
19.59
18.77
20.58
21.79
15.02

$252, 513,019
3, 683,428, 617
6,069,132, 445
6, 461,142, 951
2, 717, 991, 529
2, 558, 361, 589
1, 350, 680,468
833,898,237
280, 656, 213
260,584,012
124, 569,194
95,107, 209
152,071,881

52.1882.07
88. 91
86. 0885.3883.5882.81
82.31
80.41
81.25
79. 42
78.21
84. 98

Total...

4,478,790,439 |

15.28

24,840,137, 364

84. 72




8

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 1923

Wages and
salaries

Business

$181,429,314
3, 064, 842, 454
4, 366,940, 370
3, 450, 029, 457
1, 410, 310,370
! 1, 049, 088, 266
410, 302, 509
190, 627, 723
49,185, 242
33,663,760
12,767,225 j
6,601,660 I
4,420,476

$111, 941, 484
611,194, 913
1,129,816, 219
1, 810,340,762
494,186, 718
342, 403, 807
137, 018,164
62, 043, 591
13,135, 229
10,377, 528
4, 399, 391
2,986, 037
3,189, 564

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 a n d o v e r . . . .

_

!

Total

$16, 628, 895
106,404, 716
209,533, 428
420,726, 547
260, 382, 324
297, 610, 667
178, 060,337
108, 261, 501
38, 528,186
29, 299,189
10,176,483
5, 259,832
1, 111, 843

4,733,033,407 il, 681, 983, 948

Interest on
GovernInterest and ment obliRents and. investment gations
Dividends
royalties
not wholly
income
exempt
from tax

Income classes

$73,100, 676
279, 341, 358
434, 307, 082
528, 042, 216
195, 715, 072
159, 579, 297
77,313,139
37, 814, 019
13, 400, 027
9, 098, 790
3, 929, 252
3, 866, 442
772, 739

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 a n d over__

Total

14,230,208,826

Profits from
sales of real
estate, stocks,
Partnerships and bonds,
other than
assets held for
more than
two years

$58, 837, 977
280, 609, 941
385, 748, 692
586,950,197
269, 313, 666
279, 663, 757
151, 761, 538
89,145,152
27, 941, 239
25,383, 659
11,151,961
7,819, 885
8, 815, 317

1,816,280,109 2,183,142,981




$1,061,130
2,121, 467
2, 534, 475
7,528,895
5, 334, 000
8, 770, 002
7,161,311
4, 744, 467
1, 276, 425
1, 422-, 930
843, 903
558, 782
583,308

$27,452,383
88,184,683
146, 885, 704
421,345,974
346, 049, 308
662, 054, 111
520,943,686
398, 551, 795
153, 793, 991
145,421, 387
72,192,197
58, 241, 239
85,387,024

$10,290,823
37, 584, 404
124, 980, 409
231, 416, 624
144,123, 890
186,433,036
84, 465, 777
30, 965, 321
7, 410, 739
5, 292, 362
1, 758, 908
1, 692, 746
345, 821

Capital net
gain from
sale of
assets held
for more
than two
years

$22,336, 299
61,824, 070
35,180, 605
50, 219, 391
34, 259,154
29,082, 749
72, 491, 500

6,760,860 i 305,393,768

Fiduciary Total income

$3,208,306
17, 545, 606
24,919,378
49,341,345
57, 992, 523
75, 342, 403
41,608, 825
29,183, 251
9,190,446
10,643, 776
5, 376,855
5,489, 662
1,836,951

$483,950,988
4,487, 829,542
6, 825, 665, 757
7,505, 722,017
3,183, 407, 871
3, 060, 945,346
1,630,971, 585
1, 013,160, 890
349, 042,129
320,822,772
156, 855, 329
121, 599, 034
178,954, 543

43, 941, 095 3,126,503,482 331, 679, 327 29,318,927, 803

9

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 1923

Income classes

Wages
and Busisala- ness
ries

Capital net
Profits gam
Inter1
from
from
est
sales
Part- of real sale of Rents , and
inassets a n d
estate, held royal- vestships stocks
for
ties
ment
mand
more
co.uc
bonds1 than

two

years

Total
1

37 49
68.29
63 98
45. 97
44.30
34. 27
25 16
18.81
14.09
10. 49
8.14
5.43
2.47

23.13
13.62
16. 55
24.12
15. 52
11. 19
8.40
f>. ] 2
3. 76
3.24
2.80
2. 46
1.78

3.44
2.37
3.07
5.61
8. 18
9.72
10 92
10. 69
11. 04
9.13
6.49
4.33
.62

1.83
3.08
4.53
6.09
5 18
3. 07
2.12
1. 65
1.12
1.39
.19

48.53

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

16.14

5.74

Interest on
Government
obli- Divi- Fidu- Total
gations dends ciary come
not
whollv
exempt
from
tax

1 37
6. 10
10. 08
15. 66
21.84
23.91
40.51

15.10
0.22
6.36
7.03
6.15
5.21
4 74
3. 73
3. 84
2.84
2.50
3.18
.43

12 16
6.25
5 65
7.82
8.46
9.14
9 31
3S
O
8.00
7.91
7.11
6.43
4.93

0 22
.05
04
. 10
. 17
29
44
47
.37
.44
.54
.46
.33

5 67
1.97
2 15
5.61
10.87
21.62
31 94
39.34
44.06
45.32
46.03
47.90
47.71

0 66
.39
37
.66
1.82
2 47
2 54
2 87
2.64
8.32
3. 43
4.51
1.03

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

1.04

6.20

7.45

.15

10. 66

1.13

100. 00

2.96

2 13

Other than capital net gain from sale of assets held for more than two years.
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 1923
Number of
businesses
reported

Per cent

Agriculture and related industries..
Mining and quarrying

185, 446
5,859

10.62
.34

$356, 692, 518
18, 330, 506

7.53
.39

Manufacturing:
Food products, beverages, and tobacco..
Textiles and textile products
Leather and leather products
Kubber and rubber goods
Lumber and wood products.
Paper, pulp, and products
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries
Total manufacturing

33,066
22, 217
7,875
733
5,669
523
16,187
2,443
3,571
17, 368
20,115
129, 767

1.89
1.27
.45
.04
.33
.03
.93
.14
.21
.99
1.15
7.43

86, 715, 709
64, 095,483
16,147,233
1,333, 203
20, 999, 643
2,633,571
47, 754, 223
10, 474,141
14, 341,955
45,116, 085
56,940, 25S

1.83
1.35
.34
.03
.45
.06
1.01
.22
.30
.95
1.20

366,5 1,514

7.74

90, 677
35,150
647,569
481, 779
54, 771

5.19
2.01
37.09
27. 59
3.14

267,049,808
81,867,902
1,617,969,230
1, 530,651,936
196,827, 833

5.65
1.73
34.18
32. 34
4.16

Industrial groups

Construction
Transportation and other public utilities..
TradePublic service—Professional, amusements, hotels, etc..
Finance, banking, insurance, etc
Special cases, business not sufficiently defined to be
classed with any other division
Grand total




Net income

Per cent

115,126

6.59

297, 092,160

6.28

1, 746,144

100. 00

4, 733, 033,407

100.00

10

STATISTICS OF INCOME

PARTNERSHIP RETURNS OF INCOME
Partnership returns, except for the war excess profits tax of 1917,
are not subject to direct assessment, the income being reported in
the individual returns filed by the copartners according to their
distributive share, whether distributed or not.
The returns of net income filed by partnerships from 1917 to 1923,
inclusive, are as follows:
Year
1917
1918.
1919
1920

Number
31,701
100,728
175,898
240, 767

Year
1921
1922
1923

Number
259,359
287, 959
304,996

CORPORATION INCOME TAX RETURNS

The table immediately following shows the returns of corporations
distributed by industrial groups and segregated according to " Corporations reporting net income," and " Corporations reporting no
net income."
In the "Transportation and other public utilities" group, both
gross income and general deductions are understated. 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 accompanying
these returns for the purpose of compiling the gross income and
deductions was inexpedient, due to the cost and the additional
time required.
Distribution of corporations by industrial groups and by those reporting net income
and those reporting no net income, calendar year 1923

Industrial groups

Corporations reporting net income
Total
number
of corpoPer cent
rations Number of total Gross income
Deductions
reporting

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, related
business, etc
Combinations—predominant industry
not ascertainable .
_.
_ ..
Inactive concerns
_
Grand total




9,360
18,509

3,914
5,175

41.82
27 96

$605, 393, 833
2, 676, 072, 256

$513,192,627
2, 392, 506, 608

14,153
11,771
2,303
607
7,382
1,815
9,223
6,317
4,201
16, 240
11,187

8,666
7,678
1,321
273
5,250
1,240
6,183
3,472
2,880
10,168
6,664

61.23
65.23
57.36
44.98
71.12
68.32
67.04
54.96
68.56
62.61
59.57

8, 511, 235,848
6, 699, 737, 304
1,151, 784. 547
908, 765, 051
2,692, 281,355
1, 246, 988, 682
1, 724, 659, 092
4,803, 667, 811
1, 253, 405, 678
15, 238, 954, 970
4,455,159,452

8,004,311, 462
6,136, 325, 003
1, 079,396,210
862, 840, 685
2, 393, 231, 398
1,137, 079, 485
1. 558, 711,987
4, 384, 084,165
1, 065,561, 736
13,811,459,081
3, 981, 739,129

85,199

53, 795

63.14

48,686, 639, 790

44,414, 740,341

12, 551
21,113
100,646

8,151
14, 269
68,186

64.94
67.58
67.75

1, 753, 796,470
9, 280, 705, 456
26, 441, 517, 568

1,641,792, 556
8, 023, 295, 560
25, 243, 591, 499

25,114

15, 482

61.65

1, 917, 929, 099

1, 729, 560, 639

96, 772

62, 654

64.74

5, 488, 238,992

4, 620,155, 577

3,419
26, 250

1,713

50.10

607,185, 982

557,114,905

398, 933

233, 339

58.49

97,457,479,446

89,135,950, 312

11

STATISTICS OF INCOME

Distribution of corporations by industrial groups and by those reporting net income
and those reporting no net income, calendar year 1923—Continued
Corporations reporting net income
Industrial groups
Net income

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, related
business, etc
_
Combinations—predominant industry
not ascertainable
_
Inactive concerns
Grand total.

Prior year
loss deduction from
net income
for net taxable income

$92,201,206
283,565,648 j

$9,385,210 |
36,080,619

Income tax
Amount

Per cent Per cent
of net
income of total

$9, 790, 743
30, 777, 039

10. 62
10. 85

1.05
3.28

506, 924, 386
563, 412, 301
72, 388, 337
45, 924, 366
299, 049, 957
109, 909,197
165,947,105
419, 583, 646
187,843, 942
1, 427, 495, 889
473, 420, 323

52, 331, 226
34, 566, 093
4, 837, 807
23, 449, 003
25, 502, 233
14, 346, 813
3, 333, 863
22, 240, 748
11,183,612
136, 202, 903
23, 207, 398

55, 646, 300
65,435, 092
8, 247, 672
2, 839, 675
33,457,215
12, 232, 699
19,428, 950
49, 426, 373
22,113, 441
160, 770, 716
55, 265, 523

10.98
11.61
11.39
6.18
11.19
11.13
11. 71
11.78
11. 77
11.26
11. 67

5.94
6.98
.88
.30
3.57
1.31
2.07
5.28
2.36
17.15
5.90

4,271,899,449

351,201,699

484, 863, 656

11. 35

51.74

11,438,833

10. 21

1.22

12. 01
10.73

16.11
13.72

112, 003, 914
1, 257, 409,896
1,197, 926, 069
188,368,460 i

19, 019, 929

32, 009, 237 150, 998, 913
90, 693, 298 128, 536, 444
7, 421, 694

20, 376, 829

10.82

2.17

868, 083, 415

23, 687, 237

95,114, 379

10. 96

10.15

50, 071, 077

8, 808,165

10. 41

.56

11. 26

100. 00

8, 321, 529,134

5, 209, 962

578, 307, 088 937,106, 798

Corporations reporting no net income
Industrial groups

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




Per cent
of total
reporting

Gross income

Total deductions

5,446
13, 334

58.18
72.04

$168,179, 305
2,186.927,042

$218,109, 638
2, 521,180, 880

$49, 930, 333
334, 253,838

5,487
4,093
982
334
2,132
575
3,040
2,845
1,321
6,072

38.77
34.77
42.64
55.02
28.88
31.68
32.96
45.04
31.44
37.39

1, 566, 632,061
1,156, 950, 013
445,475, 500
170,129,918
282, 521, 652
196, 991,870
260, 565, 858
1, 304, 388,021
110, 289, 948
1, 361, 816,485

1, 690,808,031
1,228, 794, 576
481, 601,992
191, 692,900
315,108, 312
211, 923, 793
284,193,142
1, 398, 545,817
124, 664, 323
1, 539,897, 061

124,175,970
71,844, 563
36,126,492
21, 562, 982
32,586,660
14, 931, 923
23,627, 284
94,157,796
14, 374, 375
178,080,576

4,523
31,404

40.43
36.86

4,400
6,844
32, 460

Deficit

678, 307, 774

767, 850, 834

89,543,060

8, 235,080, 781

35.06

7, 534, 069,100
469, 915,480

512, 724, 024

701,011,681
42,808, 544

32.42
32.25

1, 246, 311, 572
5,832, 623,165

1, 371,961, 359
6, 097, 420, 608

125, 649, 787
264, 797,443

9,632

38.35

500,837,285

559, 978, 455

59,141,170

34,118

35.26

2, 975,878,948

3, 386, 692,100

410,813,152

1,706
26, 250

49.90
100.00

191, 441, 708
625

215,787,637
803, 735

24, 345, 929
803,110

165, 594

41.51

21, 106,184, 230

23,119,739,217

2,013.554,987

12

STATISTICS OF INCOME
DIVIDEND DISTRIBUTION

The amount of dividends paid to shareholders on the capital stock
of corporations in 1923, 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 shareholders on the capital stock of corporations, calendar year 1923
Corporations report- Corporations reporting net income
ing no net income
Industrial groups
Cash
Stock
dividends I dividends
Agriculture and related indus- i
|
tries
I $27,504,320 $6,8 9, 284'
Mining and quarrying
J 300,562,452 41, € 0, 436
Manufacturing:
|
j
Food products, beverages,
251,166,199; 54, 076, 819
and tobacco
Textiles and textile products. 218,528,922 87,580,550
Leather and leather prod36,165,904i 12,800,638
ucts
15,681,622! 2,272,712
Rubber and rubber goods
Lumber and wood products. 127, 899, 768; 55, 964,101
Paper, pulp, and products _
_ 60, 266,979! 10, 243, 685
Printing and publishing
74,568,747| 8,472,094
Chemicals and allied substances
381,161,1861 32,914,392
Stone, clay, and glass prod59,829,607i 37, 746,9471
ucts
Metal and metal products... 573,594,6041127,444,956
All other manufacturing inI
dustries
207, 076, 611] 51, 062, 231
Total manufacturing

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.

Cash

dividends

Cash
Stock
! dividends dividends

Stock

dividends

$24, 589, 425 $4, 742,115 $2,914,8951 $2,157,169
225, 268, 432 15, 612, 717 75,294,020J 26,367,719

242,597,986 31,325,444, 8,568,213 22,751,375
205,039,340 85, 537, 6441 13,489,5821 2,042,906
32, 623, 523 9, 298, 211
13,969,136 2, 248, 871
124,428,455 49, 543,149
58, 731, 711 9,921,116
72, 638, 790 8, 046, 093

3, 542, 381
1, 712, 486
3, 471, 313
1,535, 268
1,929,957

3, 502, 427
23, 841
6, 420,952
322, 569
426,001

342, 474, 589 30,951,581 38,686,597

1, 962, 811

56,332,810 37,668,644! 3,496,797
561,198, 842123,049, 362| 12, 395, 762

78, 303
4, 395, 594

201,525,020 49,694,094!

1, 368,137

5,551,591

2,005,940,149480, 579,125 1, 911, 560, 2021437, 284, 209| 94, 379,947 43, 294,916
45, 593,4181 18, 160,922j
662,662,1281 75,098,539)
393,902,947 164, 776, 051
76,915, 729 18, 537,414
632, 907, 791 79, 675,373
23,113, 612
15,132

5, 578, 439

41, 287, 632! 17, 444, 528

4,305, 786

716,394

640,921, 068i 74,957,559 21, 741,060
140,980
378, 570, 410J152, 964, 051 15,332, 537 11, 812,000
74, 020, 800 17, 275,126

2, 894, 929

1, 262, 288

505,418, 259 61, 780, 729 127, 489, 532 17, 894, 644
18, 983, 414

5,106, 068

4,130,198
15,132

472,371

4,169,117, 678 891, 285, 583 3, 820, 619, 642 787,167,102 348, 498, 036 104,118,481

RECEIPTS AND DISBURSEMENTS (CORPORATION RETURNS)

The distribution of corporation receipts and disbursements by
sources of income and nature of deductions and by industrial divisions is shown in the three succeeding tables, the first of which
represents the assembled figures for all corporations, the second
being those reporting net income, and the third those reporting no
net income:




Corporation receipts and disbursements distributed by sources of income and nature of deductions and by industrial divisions; calendar year 19°23
GRAND SUMMARY OF ALL CORPORATION R E T U R N S
Industrial divisions

Distribution

Aggregate

Manufacturing
Agriculture
and related
industries

Mining and
quarrying

!
;
] Food products, i Textiles and
: beverages, and !
textile
g,
tb
products
tobacco

Leather and ! Rubber and
leather
| rubber goods
products

A. Receipts, taxable income:
!
|
Gross sales
.
$96,685,204,776 $615,349,198 $3,842,102,242 :j $9, 834, 828, 258 $7,712,972,639 $1,563,611,301 ($1,060,662,937
2, 093, 734,158
1,591,887,809 |
261,476,403 i 266,419,846
Gross profits from sales
j 22,980,005,969
1,176,047,010
217, 679, 783
Profits from operations other than amounts reported as i
2,118, 686
649,232,535 ;
69, 744, 779
44,951,507
6,120, 714
gross sales
i 14,459,375,168
86, 334, 060
6, 810,128
119,411,458 |
67,349,130
7, 280, 367
37,438,913
Interest, and rents and royalties
i 4,532,396,695
25, 278, 044
8, 673,429
175,143,633 I
78,396, 725
18, 829, 744
Miscellaneous income
! 2,016,599,242
43, 428, 438
54,032,180 !
j
B. Receipts, tax-exempt income:
I
7,292,078 j
629, 789
27, 549, 017
'77,109,430 |
1, 417, 921
3,183,398 |
Dividends on capital stock of domestic corporations
j
870,087, 795
13,768,252 I
13,047,088
1, 348,073
850,753 |
7,973,610 I
Interest on Federal, State, and municipal bonds
j
456, 201, 501
885, 770
C.

Total receipts

j 119,019,865,177 |

D. Disbursements:
Cost of goods sold
Compensation of officers
Interest paid
Taxes other than income and profits taxes

Total disbursements

__| 111,385,601,734

Q

m

1,598,608,120 j 1,079,780,739

2,666,055,232 \
62,521,844 ,
126,513,578 I
99,258,420 *
665,953,025 I
1,216,275,959

7, 741, 094,100
112,110, 402
112, 303, 626
72,103, 984
169, 205,149
1,460, 753, 215

6,121, 084, 830
166, 916, 707
81,108, 908
62, 942,103
131, 842, 575
793, 932, 378

1, 302,134, 898
33, 444, 871
16, 664, 064
9, 982, 565
17,156,915
180,196,968

794,243, 091
8,976,190
28,103, 058
14, 606, 350
24, 001, 011
183, 974, 096

728,118, 867 | 4,836,578,058]

9,667,570,476

7, 357, 827, 501 |

1,559,580,281

1, 053, 903, 796

39,027, 839

25,876, 943

73, 705,198, 807
397,669,415
18,419,460 I
2, 575, 875,186
31,623,020
3, 277, 625, 971
19,133,271
1, 835, 035, 884
3,116,244, 428 I 36, 725, 670 i
I 27,075,621,458
224,548,031 |

Depreciation, amortization, and depletion
Miscellaneous expense

E.

774,423,891 I 4,876,767,550 | 10,085,841,519 | 7,809,734,405

1-3
M

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 corporations

7, 634, 263, 443

1,296

4, 034,151

90,877,682

35, 522, 627

20, 339,166

2,765,994

1, 515, 559

H.
Net income
.,
I. Prior year net loss deducted by concerns showing net income
in 1923
.._

6,307, 974,147

42, 270,873

i 50, 688,190 |

382, 748, 416

491,567,738 j

36, 261,845

24,361, 384

4,837, 807

3
o
o
g

23,449,003

Net income after deducting prior year loss..
K. Total tax
L. Net profits (F) after deducting tax (M).




1,

40,189, 492

46,305, 024

578, 307, 088

32,885, 663

937,106, 798
6,697,156, 645

9,790, 743
36, 514, 281

511, 906, 904

36, 080, 619

9,385, 210

5,729, 667, 059

418, 271, 043

1

52,331, 226

34, 566, 093

86, 768, 809

330, 417,190

457,001,645

31,424, C

30, 777,039
9,412,453

55, 646,300
362, 624, 743

65,435, 092
446, 471, 812

8,247, 672
30, 780,167

912, 381
2,839, 675
23,037, 268

co

Corporation receipts and disbursements distributed by sources of income and nature of deductions and by industrial divisions; calendar year

1923— Continued
GRAND SUMMARY OF ALL CORPORATION RETURNS—Continued
Industrial divisions
Distribution
Lumber and
Paper, pulp,
wood products and 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
C.
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
E.
Total disbursements
F.
Net profits
G. Deduction from net profits to arrive at net
income as defined in revenue act: Taxexempt interest and dividends received on
capital stock of corporations
H.
Net income
I. Prior year net loss deducted by concerns
showing net income in 1923
J.
Net income after deducting prior year
loss
K. Total tax
.-.
L. Net profits (F) after deducting tax ( M )



$2,863,876,293 $1, 409, 426,426
343, 694,198
768, 086, 901

Printing and
publishing

Manufacturing
Chemicals and Stone, clay,
allied suband glass
stances
products

All other
Metal and
Total manumetal products manufacturing ' ™ « ™
itiHnstrifis
factoring

$1,522,109, 552 $5, 654, 585,965 $1,328,646, 592 $15,962,917, 773 $4,975, 202,131 $53,888,839,867
446, 937, 291
1 729, 739, 689 1, 478, 240, 754 14, 087,421,629
,
569, 492, 762 1, 537, 711, 818

31, 091, 517
23, 274, 356
46, 771, 763

5, 634, 050
9, 597, 543
16,102,130

404, 212, 541
24, 498, 874
27, 675,163

209, 298,878
41, 544,199
88, 703,156

9,158, 272
10,334,377
13, 944,124

351,421,608
133, 304, 290
122, 525, 349

25,102, 781
44, 855, 582
46, 552, 326

1,158,855,333
406, 287, 759
522, 206,089

9, 789,078

3, 220, 403

6, 728,820

113,923,634

1, 612,261

30,602, 435

41, 754, 406

244, 519, 842

2, 977,317,109

13,316, 722
1,847, 225
3, 234,485
1, 445, 827, 777 1, 988, 459, 435 6,121, 372, 554

2, 095, 789,392
72, 280, 560
40, 562,298

1,065, 732, 228
30,187, 744
19,054, 894

952, 616, 790
87, 030, 623
14, 443, 492

4, U 6 , 874,147
71, 759, 295
64,921,602

38,056,020

17, 892,023

12,924, 646

55, 447, 815

129,103,837
322, 758, 525

46,234, 484
166,681, 502

40, 645,610
728, 515,148

2, 514,102

2, 698, 550, 632
278, 766,477

12, 303,180

1, 345, 782, 875 1,836,176,309
100,044,902

5, 067, 628

152, 283,126

9, 963, 305
142, 319,821

3,104, 733
32, 493,100
1, 366, 800, 359 16, 633, 264, 555
881, 709, 301 11, 233,178, 084
38,129, 077
220,148, 557
14, 011, 334
166, 476, 425
11,244,801

165, 317, 527

8, 325, 743
88, 090, 651
5,141,792,969 [ 56, 308,799, 541
3, 496, 961, 377 39, 801,418, 238
119, 730,139
960, 714,165
53, 325, 771
610, 975,472
40, 682, 774

415, 993, 026
106, 991, 553
3,119, 640, 088
890,143, 943
5, 668, 706, 348 1,188, 613, 798 15, 320, 753, 707 4, 707, 835, 557
452, 666, 206
178,186, 561
1, 312, 510, 848
433, 957, 412
291,432,673
1, 068, 270, 816

127, 240, 356
325,425,850

51,928, 306
191, 590,979

4, 716, 994

63, 095, 535

50, 080,149

173, 469, 567

1, 249, 415, 313

383, 877, 263

11,183, 612

136, 202,903

23, 207, 398

501,200,608
1, 424, 535,139
9,106,457, 658
52, 405, 301, 280
3, 903, 498, 261

332, 610, 493

266, 463,297

94,977,274

25, 502,233

14, 346,813

240, 961,064

80, 630,461

138, 985,958

303,185,102

162, 285, 955

1,113, 212, 410

360, 669, S

3, 219, 686, 069

33,457,215
245, 309,262

12, 232,699
87,812, 203

19, 428,950
132, 854,176

49,426, 373
403,239,833

22,113,441
156, 073,120

160, 770, 716
1,151, 740,132

55, 265, 523
378, 691, 889

484, 863, 656
3, 418, 634, 605

3, 333, 863

22, 240, 748

3, 570, 887, 768
351, 201, 699

m
o
02

a
o

Industrial divisions
Distribution

! Transportation
Construction | and other
i public utilities

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
C.

Trade

Public service,
professional,
amusements,
hotels, etc.

$1,801,812,017 i $1,181,269,665 $31, 286,435, 891 $1,130,056,413
6,048, 062, 045
471, 621, 692
285,090, 206
448, 241,488

i Combinations,
| predominant Inactive
| industry not concerns
| ascertainable

$2,327,856,981
120, 891, 379

$611,482,502
124,950, 737

440, 608, 986
199, 263,066
323, 236, 635

1,104, 988, 248
99, 945, 965
74, 886, 583

2, 212, 535, 717
3,136, 546, 457
558,338, 561

122,802, 783
24, 041, 695
19,139,105

24, 596,155
24, 930, 328

8, 889,175
2,048,911

228,840, 224
288, 056, 725
8, 752,174, 665

$522
3
100

21,161,605
1,992, 611

2, 226, 569, 284 10, 560,622, 724 32, 299, 071, 061 2,420,815, 295

Total receipts

345,857,999 i 8,338,158,985
28,395,136 j 493,227,112
41,800,884 i 258,419,214

Finance,
banking
insurance,
etc.

800, 620, 301

5,845,914 !
2,857,334

255,942, 052
33, 605, 696

w
H

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

1,516,721,811
93,365,346
27,243, 576
11,000,848
39,883, 982
460,455,103

658,434, 721
733,028,177 25, 238, 373,846
729, 808,188
134, 627, 778
135, 216, 949
219,396,093
54,371, 397
1, 001, 315,901
152,012, 085
44, 763, 787
474,124, 066
188, 010, 099
88,170, 292
497, 233, 816
6, 298,395, 958 4, 788, 815, 641 1, 300, 281, 944

2, 206, 965,602
422, 335, 536
1,179, 742,018
322, 297, 327
147, 261,189
3,499, 405, 781

486, 531, 765
18,863,212
26, 443,601
11, 239, 777
28,471, 216

E.

2,148, 670,666

9,139,314, 867 31,316,415,952

9. 919

7, 778,007, 453

751, 740, 937 | 803, 735

140,165, 376

974,167, 212

48, 879, 364

Total disbursements

180,191, 366

2, 708
1, 315
5, 695

794, 017

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 corporations

77, 898, 618

H.
Net income
I. Prior year net loss deducted by concerns showing net income in
1923

69,195,370
19,019, 929

32,009,237

7, 421, 694

23, 687, 237

J.

50,175,441

1,099, 750,872

842,435,328

121,805,596 I

433, 583,026

16, 916, €

11, 438,833
66,459, 785

150, 998,913
1, 270,308,944

128,536, 444
854,118, 665

20, 376, 829
119, 788, 547

95,114, 379
879, 052, 833

5,209, 962
43, 669, 402 i 802,870

Net income after deducting prior year loss

K. Total tax
L. Net profits(F) after deducting tax (M)
i Deficit.




___.

8, 703, 248

1,421, 307,857

982, 655,109

i 802, 870

289, 547, 748

49, 526,483

10, 938, 086

516, 896, 949

23,154, 216

240

1,131, 760,109

933,128, 626

129, 227, 290

457, 270, 263

25, 725,148

i 803,110

90, 693, 298

Q
Ul

8, 808,165
i 803,110

o
o

Corporation receipts and disbursements distributed by sources of income and nature of deductions and by industrial divisions, calendar year
1923—Continued
CORPORATIONS REPORTING NET INCOME
Industrial divisions
Manufacturing
Distribution

A. Receipts, taxable income:
Gross sales
Gross profits from sales
Profits from operations other than amounts reported
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

Agriculture
and related
industries

Aggregate

Mining and
quarrying

Food products
beverages, and
tobacco

Leather and
leather
products

$6, 583,003, 392
1, 459, 539, 077

$1,131,882,816
223, 805,417

$894, 638, 422
231,028,062

Rubber and
rubber goods

$79, 701. 047, 554
20, 488, 483, 244

$489,009, 579
189,980, 608

11,888,150,300
3,090,471,825
1, 506, 893, 323

65,969, 599
18, 332, 871
30, 214, 797

390, 375, 336
69, 680, 575
134, 659, 976

61,135, 667
56, 984, 390
60, 585, 582

38,170, 530
32, 711, 889
40, 278,686

3, 201, 028
4, 225, 446
11, 906, 336

1,598,958
6, 323,905
5,620,819

Q

1, 866, 987
495,432

25, 456, 660
11,071,393

26, 736, 627
7, 035,815

5, 572, 807
12,498,811

568,921
1, 043,994

582,947
632,448

Q

C.
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

97, 793, 737,107 : 605, 889, 265

2, 687,143, 649

8, 518, 271, 663

6, 712, 236,115

1,152,828, 541

909, 397,499

299,028,971
11,693,626
11,699,652
9, 386.174
27,011,790
152,505,427

1, 379,106, 450
32, 882, 099
41, 523, 965
54, 249, 592
268,874,040
590, 413, 802

6,425, 452,938
88, 609, 937
86, 754, 453
59, 982, ISO
140, 537, 639
1,176, 237,688

5,123, 464, 315
135, 927, 519
61, 581, 366
55, 009, 748
113,276,181
641,493,067

908,077, 399
24, 057, 936
8, 424, 300
6, 365, 420
10, 886, 562
121, 015, 672

Total disbursements.
E.
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

88,465,033,868 j 511,325,640

2,367,049,948

7, 977, 574,835

H.
Net income
I. Prior year net loss deducted by concerns showing net income
in 1923
N e t income after d e d u c t i n g prior year l o s s . .

K.
Tax
L. Net profits (F) after deducting tax (K).



I
670,916,444 j
336,257,661 !

59,212,564,310
2, 032, 710, 607 :
2,375,827,731 j
1, 327, 608, 272
2, 302, 331,457
21,213,991,491 •

$2,055,899,709 I $8,305,793,582
676,793,259 | 1,880,340,644

Textiles and
textile
products

320,093, 701

9.328,703,239 i

94,563,625

1,007,174,105 j

2, 302, 419

36, 528, 053

8,321,529,134 j 92,201,206

283, 565,648

578,307,088 j
7,743,222,046 |

540,696,828
33, 772, 442 I
506,924,386

6,130, 752,196 1,078,827,289
581,483,919
18, 071, 618
563,412,301

74,001,252 I
1,612,915 I

663, 610, 360
6,139, 291
22,638, 756
11,656,823
18, 562,823
139, 649, 685
862,257,738
47,139,761
1, 215, 395

72, 388, 337

45,924, 366

9,385,210

36, 080, 619

52, 331, 226

34,566,093 j

4, 837, 807

23,449, 003

82,815,996

247,485,029

454, 593,160

528, 846, 208 !

67, 550, 530

22, 475, 363

30, 777, 039
289, 316, 662

55,646, 300
485,050, 528

65, 435, 092
516, 048, 827

8, 247,672
65, 753, 580

2,839,675
44, 300,086

937,106, 798 ! 9, 790, 743
8,391,596,441 | 84,772,882

GO

H

i—i

w

a
c

Industrial divisions—Continued
Manufacturing—Continued
Distribution
Lumber and
i 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
C.

Printing and
publishing

$2, 593, 693, 456 $1, 222, 540,890 ! $1, 305, 619,132 I $4, 485, 277, 840
729, 752,334
319, 823, 634 I
503,128, 622 I 1, 381, 697, 219

Stone, clay,
and glass
products

All other
Metal and
manufacturing
metal products
industries

Total manufacturing

!1, 223, 416, 571$14, 649, 591,025
4, 553, 822, 544
427,421,400

$4, 342, 773, 451
1, 359, 503, 728

$46, 738, 230, 577
13, 069,862, 681

345, 553, 758
122, 912,105
92,169, 994

15, 685,159
37, 848,419
28, 900,990

987,404, 250
354, 809,187
382, 819, 210
223, 376, 566

28, 349,630
21, 250, 970
39, 554,181

4,952,379
8,607,556 I
8,085,683 i

369, 576, 277
21, 535, 430
22, 093, 874

110,886,659
32, 688, 212
63,192, 642

9, 433,118

2, 802,174 I

5, S34, 379

111, 622, 458

1, 543, 614

28, 728, 088

29, 951, 433

2, 421, 716

1,728,347 |

3,144,960

13,142,802

2, 948, 444

31, 649, 277

7, 987, 568

84, 234,182

8, 294, 205
9, 720, 865
10, 430, 423

I

2, 694, 703, 071 1,248,717,029 j 1,727,804,052 |

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
E.

Paper, pulp,
and products

Chemicals and
allied substances

4,816,810,613

1, 256, 354,122 15, 270, 604, 247

4, 463,147, 020

48, 770, 873, 972

902, 717, 256
25, 506, 796
14,124, 868

3,103, 580, 621
58, 351, 814
37,903,160

795,995,171 I 10,095,768,481
33,716,955 j
184,245,983
10, 988, 317
134, 541, 221

2, 983, 269, 723
95, 666, 758
35, 393, 685

33, 668, 367, 896
785, 826, 288
454,983, 381

151, 469, 845

34,048,136

433, 685, 557

47, 250, 970 |
372, 688,144
166,055,154 i 2,844,017,319

89,179,900
714, 229, 494

1,187,193,109
7, 661, 307, 544

1,064,018,122 I 13,782,730,993 I 3,951,787,696

44,191, 363, 775

802, 490, 510
69, 861, 087
10, 895, 957

43,584,239 j

34,369,856 j

15, 646, 714

11, 541, 041

116,747,485 j
273,260,307

39, 933, 201
136, 348, 476

34, 032, 823
624, 056,190

204, 097, 381
824, 944, 492

1,134, 277, 311

1, 552,877, 608

4, 272, 461, 707

174, 926,444

544, 348,906

114, 439, 718

10,011,555

192, 336, 000

1,487,873,254 !

511,359,324

4, 579, 510,197

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

310, 904, 791

11,854,834 |

4,530,521

8,979, 339

124, 765, 260

4,492, 058

6b, 377, 3

37,939,001

307, 610, 748

H.
Net income
I
I. Prior year net loss deducted b y concerns i
showing net income in 1923
j

299, 049,957 I

109, 909,197

165, 947,105

419, 583,646

187, 843, 942

1,427,495,889 [

473,420,323

4, 271,899,449

25,502,233 ]

14,346,813

3, 333,863

22, 240, 748

11,183, 612

136,202,903 j

23,207,398

351, 201, 699

J.

Net income after
year loss

deducting

prior

K. Tax
_.
L. N e t profits (F) after deducting tax (K)




H
O

1, 863,941,122
63, 742, 212
31, 737, 298

2, 383, 798, 280

Total disbursements.

t i

273, 547,

724

33,457,215 j
277,447,576 j

95, 562, 384 I
12,232,699 I
102,207,019

162, 613, 242

397,342, S

176,660,330

1,291,292,986 |

450,212,925

3,920, 697, 750

19, 428,950
155,497,494

49,426, 373
494, 922, 533

22,113,441
170,222,559

160,770,716
1,327,102,538

55,265,523
456,093,801

484, 863, 656
4,094,646, 541

Corporation receipts and disbursements distributed by sources of income and nature of deductions and by industrial divisions, calendar
year 1923—Continued
CORPORATIONS R E P O R T I N G N E T INCOME—Continued

°°

Industrial divisions—Continued
Distribution
Construction

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
^
C.

Total receipts

Transportation
and other
public utilities

Trade

$1,426,630,033 $1,091,032,265 $25, 603,185, 456
234, 975,363
409 627363
5358375 832
409, 627,363
5,358,375,832

$467, 272, 036
103, 573, 265

1, 497, 983,277
2,528,479,547
373, 747, 983

94, 042, 590
16,372,666
12, 909, 935

4, 618,162
2,140,370

243,840,179
27,316, 059

21,475, 819
22, 249, 418

6, 908,877
1, 734,430

126, 784,439
185, 552,042

16, 588, 755
1,464,335

1, 755,936,840

9,308, 021, 515 26,463, 766,986

1, 637,174,394
118,762,446

H.
Net income
I. Prior year net loss deducted by concerns showing net income in
1923

112,003,914




$961, 243, 746
81,194,528

904, 781, 336
78,905,063
58, 789, 670

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

K. Tax
L. Net profits (F) after deducting tax (K)

$868, 544,153
364,100,345

379,134, 730
169,178,817
268, 542, 746

E.

Net income after deducting prior year loss

Combinations,
predominant Inactive
industry not concerns
ascertainable

7,297,961,228
432,476,449
215,395, 335

681,404,902 20,244,809,624
1,191, 654, 670
107,454, 469 i 590, 242, 735
71, 067, 937
18,990,247
825,551,312 , 161,186, 896
7,919,325
415,880,734 ! 128,880,494
28,860,346
442,246,944 \ 155, 285,171
318, 681, 869 5, 306,917,020 j 3, 941, 710, 760

J.

Finance,
banking,
insurance,
etc.

270,497,954
22, 236, 650
29,813,671

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

Public service,
professional,
amusements,
hotels, etc.

6,758, 532

19, 019,929
92,983,985
11,438,833
107,323, 613

7, 779, 455, 381 25,222,115,680
1, 528, 566,134
271,156,238
1, 257,409, 896
32,009,237
1, 225,400, 659

1,241,651,306
43, 725,237
1,197,
90,
1,107, 232, 771

150,998,913 .
128,536,444
1,377,567,221
1,113,114,862

1, 919, 663, 529 5,673, 791,034

608,650,317

880, 049, 218
314, 471, 580
809, 862, 270
235, 867, 576
108, 288, 289
2,144, 832,205

363,698,771
13,867,361 I
18,458,293 I
8,151,924 I
18,852,834 !
117,496,967

1, 722, 651, 762

4,493,371,138

540,526,150

197,011, 767

1,180, 419, 896

68,124,167

504,443, 808
105, 204, 512
33, 571, 715
33, 586, 896
65, 718, 934
980,125, 897

8, 643,307

312, 336, 481

18, 053, 090

188, 368, 460

868, 083, 415

50, 071, 077

7,421, 694

23,687, 237

8,808,165

180, 946, 766

844,396,178

41, 262, 912

20,376,829
176, 634, 938

95,114,379
1,085,305,517

5,209, 962
62, 914,205

S
H
O

CORPORATIONS REPORTING NO NET INCOME
Industrial divisions
Distribution

Aggregate

A. Receipts, taxable income:
Gross sales.
.. .
Gross profits from sales
_.
Profits from operations other than amounts reported as
gross sales
Interest, and rents and royaltiesMiscellaneous 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 paid _ _„ _
Taxes other than income and profit taxes
Depreciation, amortization, and depletion
Miscellaneous expense
E.
Total disbursements
F. Deficit-.. - .
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.
Deficit
I. Prior year net loss deducted by concerns showing net income
in 1923
J.
Deficit after deducting prior year loss
K. Tax
L. Deficit (F) after deducting tax (K)-_. _. ...




Manufacturing
Agriculture
and related
industries

Mining and
quarrying

$16,984,157, 222
2,491, 522,725

$126,339,619
27,699,175

$1,786,202, 533
499,253,751

2,571,224,868
841,924,870
509, 705, 919

20,364,461
6,945,173
13,213,641

258,857,199
49, 730,883
40,483, 657

199,171,351
119,943,840

1,316,411
355, 321

21,226,128,070

Food products
beverages, and
tobacco

Textiles and
textile
products

$1,529,034,676
213,393,514

$1,129,969,247
132,348,732

$431,728,485
37,670,986

$166,024,515
35,391,784

8,609,112
10,364, 740
17,811,143

6, 780,977
4, 727,024
13, 753,494

2,919, 686
3,054,921
6,923,408

519,728
486,223
3,052, 610

51,652, 770
2, 696, 859

812,390
937, 795

1, 719,271
548,277

849,000
304,079

46,842
253,322

168, 534, 626

2,189,623,901

1, 567, 569,856

1,157,498,290

445,779,579

170,383,240

14,492,634,497
543,164, 579
901, 798,240
307,427, 612
813, 912, 971
5,861, 629,967

98, 640,444
6, 725,834
19,923,368
9, 747,097
9, 713,880
72,042, 604

1, 286,948, 782
29,639, 745
84, 989, 613
45,008,828
397,078,985
625,862,157

1,315,641,162
23,500,465
25, 549,173
12,121,804
28, 667, 510
284, 515, 527

997, 620,515
30,989,188
19, 527,542
7,932,355
18, 566,394
152,439,311

394,057,499
9,386,935
8,239, 764
3, 617,145
6,270,353
59,181, 296

130, 632, 731
2,836,899
5,464,302
2,949,527
5,438,188
44,324,411

22,920,567,866

216, 793,227

2,469, 528,110

1,689, 995,641

1,227,075,305

480, 752,992

191,646,058

-1,694,439,796

48,258, 601

279,904,209

122,425,785

69, 577,015

34,973,413

21,262,818

Leather and
leather
products

Rubber and
rubber goods

54,349, 629

1, 750,185

2,267,548

1,153,079

300,164

49,930, 333

334,253,838

124,175,970

71,844, 563

36,126,492

21, 562,982

-2,013,554,987

„

1, 671, 732

- 2 , 0 1 3 , 554, 987

49,930,333

334,253,838

124,175,97Q

71,844,563

36,126,492

21, 562,982

-1,694,439,796

48,258,601

279,904 209

122,425,785

69,577,015

34,973,413

21,262,818

319,115,191

H

O

Ui

Q

o

g

Corporation receipts and disbursements distributed by sources of income and nature of deductions and by industrial divisions, calendar year

1923—Continued

to

o

CORPORATIONS REPORTING NO NET INCOME—Continued
Industrial divisions—Continued
Manufacturing—Continued
Distribution

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
C.
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
E.
Total disbursements
._
F. Deficit
_._
G. 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. _
H.
Deficit
I. Prior year net loss deducted by concerns
showing net income in 1923
J.
Deficit after deducing prior year loss..
K Tax
L. Deficit (F) after deducting tax (K)_




Printing a n d
publishing

Chemicals a n d
allied substances

Stone, clay,
and glass
products

All other
Metal and
manufacturing
metal products
industries

Total manufacturing

Lumber and
wood products

Paper, pulp,
and products

$270,182,837
38, 334,567

$186,885,536
23,870,564

$216,490,420
66,364,140

$1,169,308,125
156,014,599

$105,230,021
19,515,891

$1,313,326,748
175,917,145

$632,428, 680
118,737,026

$7,150, 609,290
1,017,558,948

2,741, 887
2,023,386
7, 217, 582

681, 671
989,987
8,016,447

34, 636, 264
2, "963,444
5,581,289

98,412, 219
8,855,987
25,510,514

864,067
613,512
3,513,701

5,867,850
10,392,185
30,355,355

9,417, 622
7,007,163
17, 651,336

171,451,083
51,478,572
139,386,879

355,960

418,229

894,441

2,301,176

68,647

1,874,347

11,802,973

21,143,276

92, 386

118,878

89, 525

156,289

3,856,469

197,110, 748

260,655,383

110,446,237

843,823
1,362,660,308

338,175

282, 614,038

173,920
1,304,561,941

678, 645,949

7, 537,925,569

231, 848, 270
8, 538,348
8, 825,000

163,014,972
4, 680,948
4,930,026

150,126,280
17,169,536
3, 547, 535

1,013,293,526
13,407,481
27,018,442

85,714,130
4,412,122
3,023,017

1,137,409,603
35, 902, 574
31, 935, 204

513,691, 654
24,063,381
17, 932,086

6,133,050,342
174,887,877
155,992,091

3, 686,164

2,245,309

1,383,605

11,863,576

1,233,246

13,847, 682

6, 634, 638

67,515,051

12,356,352
49,498,218
314,752,352

6,301,283
30,333,026
211, 505,564

6, 612, 787
104, 458, 958

4, 677,336
25, 535, 825
124, 595, 676

43,304,882
275, 622, 769
1,538,022,714 |

17, 811, 653
175, 914, 449
756,047,861

237,342,030
1, 445,150,114

283, 298, 701

87,335,292
243, 326, 324
1,396,244, 641

8, 213, 937,505

32,138, 314

14, 394,816

22, 643,318

91, 682, 700

14,149,439

175, 362,406

77, 401,912

676,011,936

448,346

537,107

983, 966

2, 475, 096

224, 936

2, 718,170

12,141,148

24, 999, 745

32, 586, 660

14,931, 923

23, 627,284

94,157, 796

14,374,375

178,080,576

89, 543,060

701,011, 681

32, 586, 660

14, 931,923

23, 627, 284

94,157, 796

14, 374, 375

178, 080, 576

89, 543,060

701,011, 681

32,138,314

14,394,816

22, 643,318

91, 682, 700

14,149, 439

175,362,406

77, 401, 912

676,011,936

I

ZP

H

o
CO

§
j
Q
O

g

Industrial divisions—Continued
Distribution
! Construction

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
C.

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
E.

Total disbursements.

Transportation!
and other j
public utilities

Trade

| Public service,
| professional,
| amusements,
i hotels, etc.

Combinations,
predominant Inactive
industry not concerns
ascertainable

Finance,
banking,
insurance,
etc.

$375,181,984
50,114,843

$90, 237, 400
38, 614,125

$5, 683, 250,435
689, 686, 213

$261, 512, 260
107, 521, 347

$1, 366, 613, 235
39, 696, 851

$144, 210, 466
21, 377,472

75, 360, 045
6,158,486
11,987,213

1, 040,197, 757
60, 750, 663
43, 023, 879

61,474,256
30, 084, 249
54, C93,889

200, 206, 912
21, 040, 902
16,096,913

714, 552,440
608,066,910
184, 590, 578

28, 760,193
7, 669, 029
6, 229,170

1, 980, 298
314, 481

102, 055, 785
102, 504, 683

4, 572, 850
528, 276

240

501,151, 761

3, 078, 383, 631

191,969,984

865

153,990,913
29,423, 266
20, 799, 682
11,176,891
22,451,358
320,156, 047

1, 326, 916, 384
107, 863,958
369,879, 748
86, 429, 751
38, 972, 900
1, 354, 573, 576

122,832,994
4, 995,851
7,985, 308
3, 087, 853
9, 618, 382
62,694,399

2,708
1,315
5, 695
794,017

557, 998,157

3,284,636,315 I

211,214,787

803, 735

56, 846,391

206,252,684 |

19, 244, 803

802, 870

1,227,752 !
716,964 ]

12,101,873
6, 289, 637

470,632,444 |

1,252,601,209

325, 067,141
22, 297, 409
8, 253, 329
3, 081, 523
11,023,636
141, 773, 234

51,623,275
27,762,480
175,764,589
58,243,332
54,986,872
991,478,938

3,120, 336 |
2,680,910 |
5,835, 304, 075

! 4,993, 564, 222
i 139, 565, 453
1
58, 209,197
!
23, 131, 591
|
32, 724, 928
! 847,104, 881

511,496,272 ! 1,359,859,486 ! 6,094,300,272 |

$522
3
100

O

F. Deficit
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

40,863,828 I

5, 801, 246

2, 294, 779

5,101,126

240

H.
Deficit
I. Prior year net loss deducted by concerns showing net income in
1923
_.._

42,808,544 |

125, 649, 787

264, 797, 443

59,141,170

410, 813,152 !

24,345,929

803,110

J. Deficit after deducting prior year loss.

42, 808, 544

125,649,787 I

264, 797,443

59,141,170

410. 813,152

24, 345, 929

803,110

K. Tax..
L. Deficit (F) after deducting tax (K)_

40,863,828 I

107,258,277

258,996,197

56,846, 391

206,252,684

19,244,803

802, 870




1,944,716

107, 258, 277
18,391,510 I

258,996,197

204, 560,<l

I

GO

S
3
O
o

B

The table immediately following shows the distribution of corporation receipts and disbursements by sources of
income and nature of deductions and by industrial divisions, expressed in percentages.
Corporations receipts and disbursements, distributed by sources of income and nature of deductions and by industrial divisions expressed in
percentages, calendar year 1923
GRAND SUMMARY OF ALL CORPORATION RETURNS
Industrial divisions
Manufacturing
Aggregate

Distribution

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
C.

E.

Net profits...




ChemiLumber Paper, Printing cals and
pulp,
and
and puballied
and
wood
subproducts products lishing
stances

to
H

o

.

81.24
23.77

79.45
28.27

78. 78
35.37

97.51
21.29

98.01
20.64

97.81
16.72

98.23
25.12

96.19
26.82

97.48
24.38

76.55
37.41

92.37
27.19

to

12.15
3.81
1.69

11.15
3.27
5.61

13.32
2.45
3.59

.69
.67
.78

.57
.48
.69

.38
.46
1.18

.20
.63
.80

1.04
.78
1.57

.39
.67
1.11

20.33
1.23
1.39

3.42
.68
1.45

.73
.38

.41
.11

1.58
.28

.27
.08

.09
.16

.09
.08

.06
.08

.33
.09

.22
.13

.34
.16

1.86
.22

3
o
o
g

100.00

100. 00

100.00

100.00

100. 00

100.00

100.00

100. 00

100.00

100.00

61.93
2.17
2.75
1.37
2.62
22.75

51.35
2.38
4.08
2.47
4.74
29.00

54.67
1.28
2.59
2.04
13.66
24.94

76.75
1.11
1.11
.71
1.68
14.49

77.78
2.12
1.03
.80
1.68
10.09

81.45
2.09
1.04
.63
1.07
11.27

73.56
.83
2.60
1.35
2.22
17.04

70.39
2.43
1.36
1.28
4.33
10.84

73.71
2.09
1.32
1.23
3.20
11.53

47.91
4.38
.72
.65
2.04
36.64

67.26
1.17
1.06
.91
4.76
17.45

93.59

_ .

Total disbursements

F.

Rubber
and
rubber
goods

100.00

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

Agriculture
Mining
Food
and reand
Textiles Leather
lated in- quarrying products
and
and
beverages
dustries
leather
textile
and
products products
tobacco

94.02

99.18

95.85

93.50

97.55

97.60

90.63

93.08

92.34

92.61

6r41

5.98

.82

4.15

6. 50

2.45

2.40

9.37

6.92

7.66

7.39

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

17.37

8.71

226.12

8.49

3.97

7.09

5.86

4.41

5.07

6.54

28.11

H. Net income . .
I. Prior year net loss deducted by concerns showing net income
inl923
_ .

82.63

91.29

* 126.12

91. 51

96.03

92.91

94.14

95.59

94. 93

93. 46

71.89

'7.58

20.27

89.78

12.51

6.75

12.40

90.62

9.15

14.34

2.19

4.91

J.
N et income after deducting prior year loss .
K. Total tax

75.05
12.27

71.02
21.15

215. 90
76.58

79.00
13.30

89.28
12.78

80.51
21.13

3.52
10.97

86.44
12.00

80.59
12.23

91.27
12.76

66.98
10.92

L. Net pronts (F) after deducting tax ( M ) . . .

87.73

78.85

23.42

86.70

87.22

78.87

89.03

88.00

87.77

87.24

89.08

5.63

4.71

.19

3.60

5.67

1.93

2.13

8.24

6.07

6.68

6.59

Per cent of net pronts after deducting tax (L) to total receipts (C) _




m
H
I—i

O

3
a
o

Corporation receipts and disbursements, distributed by sources of income and nature of deductions and by industrial divisions expressed in
percentages, calendar year 1923—Continued

to

GRAND SUMMARY OF ALL CORPORATION RETURNS-Continued
Industrial divisions—Continued
Manufacturing—C ontinued

Distribution

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
C.
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
E.
Total disbursements
F.
Netprofits
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 1923
.
J.
Net income after deducting prior year loss
K. Total tax
L. Net profits (F) after deducting tax (M)
Per cent of net profits after deducting tax (L) to total receipts (C) I Deficit.




Transportation
Con- and other Trade
All other Total
Stone,
Metal
struction public
clay, and and metal manufacturing manuglass
utilities
products products industries facturing

Public
Combinaservice,
profes- Finance, tions—
preInactive
sional, banking,
amuse- insur- dominant concerns
industry
ments, ance, etc. not ascerhotels,
tainable
etc.

97 20
33.64

95 97
29.63

96 76
29.71

95 70
26.14

80.92
15.82

11.19
37.94

96.86
19.33

46.68
41. 73

26.60
5.19

76. 38
20.43

.67
.76
1 02

2 11
.80
74

.49
.87
.91

2.05
.72
93

15.53
1.28
1.88

78.95
4.67
2.45

1.36
.62
1.00

45.64
4.13
3.09

25.28
35.84
6.38

15.34
3.00
2.39

60.34
.35
11.56

.18
.20
100.00

.81
.16
100.00

.44
. 16
100.00

.26
.13

2.42
.32

.37
.09

27.75

100.00

100. 00

2. 61
3.29
100.00

2.64
.25

100.00

.08
.08
100.00

100.00

100. 00

68.01
2.32
1.04
.79
2.08
17.32

7.89

96.50
3.50

6.94
1.28
9.48
4.49
4.71
59.64
86.54
13.46

78.14
2.26
.68
.47
.58
14.83
96.96
3.04

27.20
5.56
2.25
1.85
3.64
53.71
94.21
5.79

25. 22
4.83
13.47
3.68
1.68
39.98
88.86
11.14

60. 77
2.36
3.30
1.40
3.56
22.51
93.90

13.05

70. 68
1.71
1.09
.89
2.53
16.17
93.07
6.93

68.12
4.19
1.22
.50
1.79
20.68

86.95

67.53
1.32
1.00
1.00
2.50
18.76
92.11

20.37
79. 63

5.05

7.80

53.06

94.95

92.20

46. 94

47.37
52. 63

.12
.23
100.00
64.50
2.79
1.02
.82
3.80
14.02

91.56
8.44

2.65

4.81

11.54

8.52

97.35

95.19

88.46

91.48

11.17
88.83

313. 07
152. 02
658. 38
91, 793. 87
92,917. 34

6.10 192,817.34
.03
i 100.12

6.28

10.39

5.35

9.00

24.42

2.25

9 23

5.30

2.43

18.02

91.07
12.41
87.59
11.42

84.80
12.25

83.11
12.73

82.48
12.42

64.41
14.68

77. 38
10.63

85.72
13.08

86.90
14.54

44.51
9.76

34.61
10.66

100.12

87.75
6.92 |

87.27

87.58

85.32

89.37

86.92

85.46

90.24

89.34

i 100.00

7.36

6.07

2.99

12.03

2.64

4.95

10.04

5.45

i 928.17

,

3
CO

H
O
CO

3
Q

C

25

STATISTICS OP 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 1923
Number

Income classes
U n d e r $2,000.
$2,000 t o $5,000
$5,000 t o $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 t o $250,000...
$250,000 t o $500,000
$500,000 t o $1,000,000$1,000,000 to $5,000,000
$5,000,000 a n d over

Net income

99, 240
48, 269
27, 602
39, 764
8, 258
5, 942
2,149
1,089
858
168
233,339
165, 594

Reporting net income
Reporting no net income
Total..

8,321, 529,134
i 2,013,554, 987

398, 933

...

$87, 992, 887
153,069,832
199,336, 286
891,426, 019
577,435, 489
923,065,165
745, 679, 327
752,853,087
1, 695, 716, 712
2, 294, 954,330

6, 307, 974,147

i Deficit.

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 1923. 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 which 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 w^ay 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 1928
Tax

Net income
States and Territories
Personal

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

Corporation

Personal and
corporation

Per cent
for each
State

$159, 064,390

$45,961,341

$205,025,731

0.62

59, 526, 474
109, 793, 634
1, 697, 902, 803
200, 572, 724
473, 804, 719
57,186, 685
284, 622, 234
156, 500, 260
222, 888, 344
42, 829, 250
58, 393, 333
2, 272,960,122 I

8,957,195
22,372, 775
369,970, 234
60,490, 802
120, 934,894
41, 933, 301
44,483,103
35, 398, 528
63, 751, 487
27, 706, 582
10. 330. 884
752, 649, 643

68, 483, 669
132,166, 409
2, 067, 873, 037
261, 063, 526
594, 739, 613
99,119, 986
329,105, 337
191,898,788
286, 639, 831
70, 535, 832
68, 724, 217
3,025, 609, 765

.21
.40
6.24
.79
1.79
.30
.99
.58
.86
.21
.21
9.12

Alaska included in the State of Washington.




Personal and
corporation

Per cent
for each
State

$7, 597, 699
97, 023
1, 232, 939
4, 411, 049
82, 991, 989
9,450, 548
24, 382, 020
5,378, 375
13, 443,939
7, 515, 436
10,790,017
4, 356, 592
1, 392, 070
145, 559, 036

0.47
.01
.08
.28
5.18
.59
1.52
.34
.84
.47
.67
.27
.09
9.09

26

STATISTICS OF INCOME

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

1923—Continued
Net income
States and Territories

Tax

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

Personal
Indiana
._
Iowa . _
Kansas
_.
Kentucky
_.
Louisiana
_
Maine _
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey.
New Mexico
New York. _
North Carolina _
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota.
Tennessee
Texas
Utah
Vermont
_
_
Virginia
Washington
___
West Virginia
.._.
Wisconsin .
Wyoming
Total

Corporation

$510, 507, 072
363, 242, 331
215,346, 538
214,415,879
213, 802, 450
142, 964, 209
401, 259, 584
1, 413,015,994
1, 041, 933, 086
372, 376, 782
83,494, 009
605, 275, 520
99, 255, 947
195,152, 562
25,711,611
104, 852,122
1,050,741,177
32, 667, 610
4, 565, 314, 898
206, 638, 618
42, 973, 996
1, 457, 696, 567
221, 293,177
189, 854; 013
2, 478, 751, 471
214, 749, 602
87, 031, 355
50,170, 861
226, 033, 948
613,494, 900
79, 943, 306
64, 800, 009
242, 586, 945
351, 985, 059
260, 343, 202
547, 039, 928
57, 376, 054

$136,413,095
57, 437,108
87, 085, 926
72, 582, 288
68, 344, 723
44, 434,980
99, 326, 345
462, 478, 692
521, 024, 836
116,711,287
17,143, 525
227,323, 356
8, 815, 440
25, 019, 824
2, 558, 594
12, 673,162
273, 897, 476
2, 974, 836
2,156, 929, 895
107,931,479
3, 477, 845
538, 602, 037
26, 788, 077
35, 418, 795
902, 478, 647
70, 428, 803
34, 067, 477
4, 222, 579
54, 321, 630
102, 801, 770
22, 517, 474
12,163, 457
94,500,115
84, 674, 561
73, 477, 884
150. 217, 630
5, 322, 717

$646, 920,167
420, 679,439
302, 432,464
286, 998,167
282,147,173
187, 399,189
500, 585, 929
1, 875, 494, 686
1, 562, 957, 922
489, 088, 069
100, 637, 534
832, 598, 876
108, 071, 387
220,172, 386
28, 270, 205
117,525,284
1, 324, 638, 653
35, 642, 446
6, 722, 244, 793
314, 570, 097
46, 451, 841
1, 996, 298, 604
248, 081, 254
225, 272, 808
3,381,230,118
285,178,405
121, 098, 832
54, 393, 440
280, 355, 578
716, 296, 670
102, 460, 780
76, 963, 466
337, 087, 060
436, 659, 620
333, 821, 086
697, 257, 558
62, 698, 771

1.95
1.27
.92
.87
.85
.57
1.51
5.66
4.70
1.47
.30
2.51
.33
.66
.09
.35
3.99
.11
20.27
.95
.14
6.02
.75
.68
10.20
.86
.37
.16
.85
2.16
.31
.23
1.01
1.31
1.01
2. 10
.19

$22, 966, 287
9,969, 386
12, 389, 523
11,863, 670
11,982,339
7, 769, 496
22,889,496
95, 679, 336
88, 780,154
19, 687, 787
3, 406, 559
38, 867, 690
1, 597, 456
5, 089, 500
466, 398
3, 047, 228
61, 807, 608
607, 314
440, 419, 819
17, 269, 870
492, 227
90, 504, 801
6, 610, 531
6, 522, 530
177, 885,925
14, 871, 877
4, 925,086
646, 930
10,184, 025
21, 716, 425
2, 559, 396
2, 594, 010
14, 504,404
12, 925, 213
12, 219,939
25, 406,005
1,033, 331

1.43
.62
.77
.74
.75
.49
1.43
5.98
5.55
1.23
.21
2.43
.10
.32
.03
.19
3.86
.04
27.51
1.08
.03
5.65
.41
.41
11.11
.93
.31
.04
.64
1.36
.16
.16
.91
.81
.76
1.59
.06

24, 840,137, 364

8,321, 529,134

33,161, 666,498

100. 00

1,600, 758, 303

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, 1923,
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

Aliens and foreign corporations

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




Total
number of Numreturns ber of
returns

Reporting income

Reporting loss

Total
income

Federal
income
tax

2,192
5,041

$28,031,878
31, 705,378

$2,360,586
1,532,752

520

302

i 23, 214,915

1,160,498

218

$21,440,185

7,753

7,535

82, 952,171

5, 053, 836

218

21,440,185

2,192
5,041

Number of Total loss
returns

27

STATISTICS OF INCOME
Income from sources in foreign countries
Foreign income
Total
reported
number of
American citizens and domestic returns
report- Numcorporations
ing
ber of
foreign returns
| income
American citizens residing abroad.. 2,178
All other American citizens or residents reporting net income of
$5,000 and over
28, 729
Domestic corporations in business
or holding investments in foreign
countries

Tax paid foreign
countries
Number of
returns

Amount

Reporting loss

Number of

Amount

2,178 $27,009,864
36, 362, 324

28, 729

1,226

$2, 672, 893

621

21, 393, 091

166

2,588,131

24 $2, 784,658

31, 528

Total.

84, 765, 279

1,392

5,261,024

24

2, 784,658

i Taxable net income, $12,552,366. Dividends from domestic corporations, $10,662,549.

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 191J+-1923, by income classes
1914

1915

1916

82, 754
66, 525
127.448
34,141
15,790
8,672
5, 483
6,008
3,185
5,161
1,189
406
233
130
147
69
114

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

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

1, 640, 758
838, 707
374,958
185,805
270,666
65,800
29,896
16,806
10, 571
12, 733
7,087
12,439
3,302
1,302
703
342
380
179
315
141

1, 516,938
1,496,878
610,095
322,241
319,356
69,992
30, 227
16,350
10,206
11,887
6,449
9,996
2,358
866
401
247
260
122
178
67

Total
Married women making separate returns
from husbands
._

357, 515

336, 652

429, 401

3,472,890;

4,425,114

Total number of returns filed.

357, 515

3,472,890 j

4,425,114

Income classes
Undei $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 $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 $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...
$50t,000 to $1,000,000.
$1,000,000 and over...

1

336,652

1918

7, 635

437,036

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.

54441—25f




3

28

STATISTICS OF INCOME

Number of personal returns, calendar years 1914-1923, by income classes—Continued
Income classes

1919

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 $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 $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..

1920

1921

1922

401,849
2,440, 544
2,222,031
702,991
369,155
353, 247
80, 014
34, 230
18,100
10, 848
12, 047
6,051
8, 717
1, 367
450
205

368, 502
2, 515, 324
2,470,970
1,125,462
592,166
397, 63a
102, 506
44, 948
24, 347
14,9ia
16, 441
8,472
12, 452
2,339
750
348
203
216
Ill
141
74
7, 698, 321

'8,321

1923

2,671,950
2, 569,316
894, 559
442, 557
455,442
103, 570
44, 531
23, 729
14, 471
15,808

13, 320
2,983
1,092
522
250
285
140
189
65
5,332, 760

12, 093
2,191
590
307
166
169
70
123
33
7, 259, 944

6, 662,176

5, 332, 760

.

1,924, 872
1, 569, 741
742, 334
438,154
438,851
97,852
42, 028
22, 605
13, 769
15, 410

402,076
2,471,181
2,129,898
785, 267
404, 848
391,373
90, 278
39, 605
21,446
13, 225
14, 283
7,970
12,000
2,171
763
350
210
205
104
161
67
6, 787,481

7, 259, 944

6, 662,176

6, 787, 481

.

$1,000,000 and over

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

NOTE.—The returns for 1913 are omitted, as they pertain only to the last 10 months of that year.

Returns of net income by years
PERSONAL
Number of
returns

Year
1913
1914
1915
1916
1917
1918
1919
1920
1921
1922
1923

1

357, 598
i 357, 515
i 336, 652
i 437, 036
3 3, 472, 890
3 4,425,114
3 5, 332, 760
3 7, 259, 944
3 6, 662,176
6, 787,481
7, 698, 321

. . ._
'
.. _

.

.

Net income
2

$3, 900, 000,000
4, 000, 000, 000
4, 600, 000, 000
6,300,000,000
13, 700, 000, 000
16, 000, 000, 000
19,900, 000,000
23, 700, 000,000
19, 600, 000, 000
21,400,000,000
24, 900, 000, 000

Increase or
decrease from
year to year
$100, 000,000
600, 000, 000

i, 700, ooo, ooa
7,400,000, 000
2, 300, 000, 000

3,900, ooo, ooa
3,800, ooo, ooa
< —4,100, 000, 000

i, 800, ooo, ooa
3,500, ooo, ooa

1

Returns reporting net income of $3,000 and over, v ,
« Determined on the basis of the number of returns filed and the average net income in each class.
3 Returns reporting net income of $1,000 and over. f > ;
< A minus sign (—) indicates decrease.
CORPORATION
Total
number
of
returns

Year

1909. .
1910 _
_
1911
1912.
.
1913
1914 - .
19151916
1917.
.
1918
19191920-_
.
1921
1922.
1923

^
_

.

1
2
3

. . .
.

262, 490
270,202
288, 352
305, 336
316, 909
3 299,445
3 366, 443
341, 253
351, 426
317, 579
320,198
345, 595
356, 397
382,883
398, 933

Corpora- Corporations
tions
reporting reporting
net
no net
income
income
2

52, 498
54, 040
55,129
2 61,116
188,866
174, 205
190,911
206, 984
232,079
202,061
209, 634
203, 233
171,239
212, 535
233, 339
2
2

209,992
216,162
233, 223
244, 220
128,043
125,240
175, 532
134, 269
119,347
115, 518
110, 564
142, 362
185,158
170,348
165, 594

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
8, 322,000, 000

Increase or decrease from
year to year i

$171,000,000
-258,000,000
648,000,000
563,000,000
—774,000,000
1,370,000,000
3,456, 000,000

i, 964, ooo, ooa
-2,368,000,000
1, 050, 000,000

- l , 509, ooo, ooa
- 3 , 567, 000,000
2, 628,000, 000
1,358,000,000

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, Commissioner of Internal Revenue, 1916, p. 26.)




29

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

$12, 728,038
16, 559,493
23, 995, 777
51, 440, 558
156, 897,441
476,432, 808
468,104, 801
478, 249,919
308,059,422
355, 409, 840
285, 605, 298

1913 ! . .
1914 i
1915 i
1916
1917
1918
1919
1920
L921
1922
L923

War-profits
and excessprofits tax

Surtax

$15, 525,497
24,486,669
43, 947,818
121,946,136
433, 345, 732
651,289,027
801,525, 303
596, 803, 767
411, 327, 684
474,581,111
348, 859, 583

$101,249,781

$31,066,357
29,186,624

Partnership
Year

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
663, 651, 505

Corporation

War-profits
and excessprofits tax

Income tax

$103, 887, 984

1913 1
1914 1 . .
1915 i
1916
1917.
1918
1919
1920
1921
1922
1923

Tax on capital
net gain
12lA per cent

3 $43,127, 740
39,144, 532
56,993, 657
171, 805,150
503, 698, 029
653,198, 483
743, 535, 888
636, 508, 292
366,443, 621
775, 310,154

|

War-profits

and excessprofits tax

Total tax

3

$1, 638, 747, 740
2, 505, 565, 939
1, 431, 805, 690
988, 726, 351
335,131, 811
2 8. 466.114

937,106,798 1

_..'..._.

$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
937,106, 798

Grand total

$71,381, 275
80,190, 694
124, 937, 252
345,191,844
2. 937. 826. 707
4, 286, 486, 257
8.444.971.682
2, 700, 288, 329
1,420,962, 538
1, 644, 833, 576
1, 600, 758,303

i

1

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

Personal returns, net income reported for calendar
classes

1916-1923, by income

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

Total.




1917

1918

1919

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

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

$2, 232, 354, 577 $2,829,113,151
3,626,824,833
3,807, 286, 365
3,535, 219, 007 4, 513, 264, 030
2,145, 690,016
2, 954,137, 253
1,736, 548, 050 2,412, 275,757
978, 042, 710 1, 277,364, 635
679, 720, 737
896,497, 209
284,106, 740
358,392,923
305, 024,817
371,148,536
144, 545, 428
159, 070,948
119, 075, 548
128, 290, 396
137,486,892
152, 650, 245

6,298,577,620

13,652,383,207

15,924, 639, 355

19,859,491,448

30

STATISTICS OF INCOME

Personal returns, net income reported for calendar years 1916-1023, hy income
classes—Continued
Net income
Income classes
1920
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.._

$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 .

1921

1922

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

23,735,629,183 \ 19,577,212,528

$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

1923
$252, 513, 019
3, 683, 428, 617
6,069,132,445
6,461,142,951
2, 717,991, 529
2, 558, 361, 589
1, 350, 680,468
833,898, 237
280, 656, 213
260, 584, 012
124, 569,194
95,107, 209
152,071,881

21, 336, 212, 530 | 24, 840,137, 364

Personal returns, tax yield for calendar years 1916-1923, by income classes
Tax yield
Income classes
.1918

1916
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 t o $150,000
$150,000 to $300,000 .
$300,000 to $500,000
$500,000 to $1,000,000
$1,000,000 a n d over

. .

Total,

I
_.J.
.
!
!
|
.
|
!
I
|

._

•

!
!
j

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

$16, 243, 504
9, 097, 378
18, 283, 457
44, 066, 389
80,695,149
76, 593, 344
85, 027, 556
55, 766, 236
80,718,157
50,227, 598
59, 349,187
109, 424,999
691,492,954

1919

$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

$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

1,127,721, 835

1,269,630,104

Tax yield
Income classes
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...
Total
1

$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
I 1,075,053,686

1922
$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

$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

$316, 602
18,190, 038
16, 570,881
45,969,794
55,480,078
103,865, 711
103,600,750
108,878, 597
55, 719,390
62,104, 203
31, 668, 552
25,498,434
35,788,475

719, 387,106

861, 057,308

>3,651, 605

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




1923

31

STATISTICS OF INCOME

Personal returns, average tax and average rate of tax per individual, calendar years
1916-1928, by income classes
1917

1916

Income classes

Average
tax per
individual

Average
of tax
(per
cent)

AverAverage
tax per
individual

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 . . .

$4. 94
41.85
143. 88
488. 86
1, 559. 37
4, 283. 96
9, 851. 16
25,142.03
55, 590. 19
249, 938. 62

0. 12
.61
. 94
1.41
2. 25
3. 48
4. 75
6. 60
8. 14
11.09

$9. 90
10. 85
32. 60
162.80
717. 27
2, 520. 26
6, 835. 56
16,888.62
36, 948. 51
89. 852. 59
188,410. 12
776, 063. 82

General average-

396. 60

2. 75

199. 11

Average
tax per
individual

Under $1,000
$1,000 to $2,000
$13. 80
17.71
$2,000 to $3,000
62.44
$3,000 to $5,000. .
214. 92
$5,000 to $10,000
1, 002. 50
$10,000 to $25,000 - .
$25,000 to $50,000
4, 001. 90
13, 538. 22
$50,000 to $100,000
39,519.71
$100,000 to $150,000 .
87,116. 11
$150,000 to $300,000--$300,000 to $500,000. - _ 196, 834. 56
$500,000 to $1,000,000 - 371, 065. 08
$1,000,000 and o v e r . . . 1, 490, 457. 12

General average.




148. 08

pit'1

of tax
(per
cent)

Average
of tax
(per
cent)

Average
tax per
individual

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

1921

1920

Income classes

1918

254. 85

1919
Average

of tax
(per
cent)

Average
tax per
individual

tax per
individual

1. 19
$12.83
.98
18.00
64. 31
2.35
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
7. 08

1922

Average
rate
of tax
(per
cent)

Average

238. 08

of tax
(per
cent)

0. 87
. 74
1.68
3. 10
6.83
12. 13
20. 79
33. 12
43. 94
54.08
59. 42
64. 87
6.39

1923

Average
of tax
(per
cent)

Average
tax per
individual

$0. 43
11.95
0.91
.74
9.32
39. 87
1. 66
194. 97
3.19
958. 76
6. 76
3, 900. 71
11.80
20.20
13, 274. 25
32. 61
38, 280. 95
43.04
83, 215.14
52. 67
196, 664. 38
57. 08
398, 604. 30
63. 81 1,496,177.43

0. 08
.81
.39
1.05
2.90
6.48
11. 53
19. 87
32.00
42.14
51. 94
58.70
63.59

$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

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

$0. 86
7.23
6.71
26. 76
139. 53
604. 57
2. 600. 94
8, 743. 86
23, 821. 89
47, 735. 75
96, 845. 72
180,839. 96
483, 628. 04

107. 98

3.67

126. 86

4.04

86.21

4. 53

' Aver1 age

Average
rate
of tax
(per
cent)
. 13
.49
.27
.71

2.04
4.06
7.67
13. 06
19. 85
23. 83
25. 42
26.81
23. 53
2.67

32

STATISTICS OF INCOME
Personal returns, income by sources for calendar years 1916-1923
Income
Source of income
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.

1917

1918

1919

$1, 478,346,372

$3, 648, 437,902

$8, 267, 391, 550

$10,755, 692,651

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

3,010, 404,924

3,958,670,028

4,630,455,322

6,708,344,984

4,488,751,296

Total

7,607,107,930

12,897,846,872

17,464,037,635

643,802, 657

684, 343,399

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

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

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

1,019,094, 266
1, 500,779,100
2,453,774,825

Total.

3,861,150,687

4,469,901,354

4,847,914,601

4,973,648,190

Total income
General deductions

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

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

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

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

Net income

6, 298,577, 620 2 11,191,246,207

1

15,924,639,355

3 19, 859,491,448

Income
Source of income
1920

1923

1921

Personal industry:
I
Salaries, wages, commissions, bo- !
nuses,directors' fees, etc
$15, 270,373,354 $13, 813,169, 165 $13,693,992,791
Business, trade, commerce, part- |
nerships, farming, and profits
from incidental sales of real estate, stocks, bonds, and other
property
5, 927,327, 538
4,170, 363, 591 5, 258,250,071
Total

_

; 21,197,700,892

Property:
I
Rents and royalties
j 1,047,423, 738
Interest on bonds, notes, etc., in- \
eluding fiduciary income
1, 709,299,428
Dividends
I 2,735,845,795

$14,230,208, 826

7,587,171,983
21, 817,380,809

17,983, 532,756

18,952,242,862

1,177, 957, 882

1, 224,928,9G8

1,816, 280,109

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

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

2, 558, 763,403
3,126, 503, 482

5,345, 249,176

5, 919, 665, 492

7, 501, 546,994

Total income..
General deductions

26,690, 269, 853 23,328,781,932
2, 954, 640, 670
3, 751, 569, 404

24,871,908,354
3, 535, 695,820

29,318,927, 803
4,478, 790,439

Net income .

* 23,735,629,183

Total..

1
2
3

I 5,492,568,961

19,577,212,528

Compiled from returnsjreporting 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.




1

21,336,212,534

3 24,840,137, 364

STATISTICS OF INCOME

33

In the study of the foregoing table it should be observed that in
all years, excepting 1916, the income figures are composed of 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 k
allocated to the several sources,
but are given in aggregate under ' General deductions."
PERSONAL RETURNS BY YEARS—STATE TABLES

The growth in the number of personal income-tax returns, the net
income, and the tax, as well as the fluctuation in the average net
income and average tax per return, over the period 1916-1923,
inclusive, in aggregate for the United States and for each State
separately, are exhibited in the accompanying basic tables.
PERSONAL RETURNS BY COUNTIES AND CITIES
The number of personal returns filed for the calendar year 1923
by counties, as well as by cities having a population of 5,000 and
over, is shown in the attached basic tables. This tabulation does not
represent an exact count of returns for each county or city, excepting
the income class distribution of the returns reporting $5,000 and
over by counties, but is a very close approximation of the number
filed and is arrived at as follows. Index cards of the returns of net
income filed in each collection district are prepared in the offices of
the collectors of internal revenue. These cards are arranged by
counties and cities and the number is ascertained by measurement
on the basis of a certain number of cards to the inch.
FEDERAL ESTATE TAX

On September 8, 1916, there became effective a tax by the Federal
Government on the transfer of estates of persons dying subsequent
to that date. This tax is imposed upon the transfer of the net estate
and is not laid upon any particular legacy, devise, or distributive
share, but upon the transfer of the entire net estate from the decedent
to others.
The first law of this kind passed by Congress was approved July
6, 1797, and imposed a stamp duty on every receipt (fr other discharge
given for a legacy or any share of personal estate divided under the
statute of distribution. It was repealed April 6, 1802.
The next statute of this nature was passed during the Civil War
and approved July 1, 1862. It levied a tax in two forms—one on the
probate of wills and the granting of letters of administration, according to the value of the estate, and the other on legacies or distributive
shares of personal property transferred to any person.
Another act was passed in 1864, which retained the probate and
inheritance taxes in exactly the same form, but in addition enacted
a succession duty tax on real estate. This latter act was amended
in 1865, exempting a succession from the operation of the act where
the wife of the decedent was the successor. The act was again




34

STATISTICS OF INCOME

amended in 1866, exempting from the tax legacies and distributive
shares of personal property not exceeding $1,000 passing to a minor
child of the decedent, and estates whose value did not exceed $1,000.
The legacies and succession taxes were repealed b}^ an act approved
July 14, 1870, and the tax on probate and letters of administration
June 6, 1872.
The revenue act of 1898, passed at the time of the Spanish-American War, was the next Federal statute imposing an inheritance tax.
Section 29 of this act, imposed a tax upon legacies and distributive
shares arising from personal property exceeding $10,000. The act
was amended in 1901, exempting bequests for charitable, religious,
or public purposes. The inheritance tax provisions as amended wrere
subsequently repealed by the act of April 12, 1902. The total receipts under this act amounted to only $22,569,717.12.
It will be noted that the taxes imposed by the prior acts were based
upon the legacy or distributive share passing to the beneficiary and
not upon the estate as a whole.
ESTATE TAX RETURNS FILED
The adjoined tables were compiled from estate tax returns filed
during the calendar year ended December 31, 1924, and represent
returns actually filed with the bureau during the 12 months as
distinguished from the number of taxable estates originating within
the period (the return not being due until one year after the date of
death).
In these tables the size of the net estate is divided into blocks corresponding to the successive taxable blocks as fixed by the revenue act.
The tax is not laid upon the property but upon its transfer to others.
The transfer is the subject of the tax, not any particular legacy,
devise, or distributive share, and the relationship of the beneficiary to
the decedent has no bearing upon the tax liability or the extent thereof.
The estate tax is not an inheritance tax, although popularly referred
to as such, the distinction being that the estate tax is imposed on an
estate in its entirety. The gross estate as reflected in these tables
represents the estate of the decedent within the usual meaning of that
term together with certain items of property specifically included by
statute, as in the case of transfers made in contemplation of death or
intended to take effect at or after death. The net estate is the gross
estate less the sum of authorized deductions, including in the case of
resident decedents a specific exemption of $50,000, which does not
apply in the case of nonresidents.
The tables are based on the data disclosed by the returns asfiledbut
not as determined upon investigation and audit. The tax shown does
not correspond with the actual receipts of taxes during the period for
the reason that payment may be made at a later date than the filing
of the return and for the further reason that field investigation ana
office audit may disclose deficiency taxes or excess payments which
are not reflected in these tables.
Table A is based upon returns of resident decedents distributed by
size of net taxable estate, showing form of property and nature of
deductions. This table gives a detailed analysis showing the distribution of the gross estate into the several forms of wealth owned by




STATISTICS OF INCOME

35

the decedents at the time of death or the several classifications included as taxable described in the sequence of the form of return
prescribed, and also the distribution of the deductions according to the
several classifications entered in the returns under the provisions of
the 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 the United States.
Table D is a simple and cumulative distribution by size of net estate
of resident and nonresident decedents. This table combined data
from Tables B and C for the purposes mentioned.
Table E is a vocational distribution by sex and ^ize 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.
54441—25f




4

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

CO

[Returns filed from Jan. 1, 1924, to Dec. 31, 1924]
Size of net estate subject to tax
No net taxable estate
Total

i Gross estate under

Number of returns.
Distribution

12,403

Amount

Under $50,000

Per
cent

$150,000 to $250,000

2,354

735

Gross estate over
$50,000
2,172

$50,000 to $150,000

5,166

$50,000
893

i

Amount

Per

Amount

Per

Amount

Per

Amount

Per
cent

Per
cent

M

23.51

O
&

H

Form of property:

Real estate

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

Total bonds and stocks.
Mortgages, notes, cash, etc
Insurance
Jointly owned and other miscellaneous property..
Transfers made within 2 years prior to date of
death
Power of appointment or general power of deed,
made in contemplation of death
Property from an estate taxed within 5 years,
value at date of death of present decedent.
Total gross estate




$553, 434, 334 | 23. 55 $14,954,683 40.17

35, 022, 517
83, 826, 656
73, 621,115
155,049,829

542,416
3,611,390

.27
1.80

3.13
6.60

241,644 I .64
1,328,153 l 3. 57

2, 503,368
6,826,011

1.24
3.39

4, 333, 353
25,395, 988

2, 990, 769
5,193, 466

8.03
13.95

13,483,185
35, 301, 875

6. 70
17. 55

34. 54

864,530
16, 813, 541

$112, 983,197

$50, 534, 586

1,662,806
16, 436,633

.41
4.03

.95
5.57

5,016,171
28, 528, 254

1.23
7.00

4,968,214 i 2.31
18,308,596 | 8.52

47,407,412
85,133,353

10.40
18.66

51,643, 864
107, 204,620

12.67
26.29

32,225,855 | 15.00
67, 252,386 | 31. 30

1,047,580 i
7,901,465 I

.49
3.68

8,184, 235

21.98

48, 785,060

24. 25

132, 540, 765

29.06

158, 848, 484

38.96

99,478,241

17. 76
6. 54
9.59

26, 301, 567
13, 741,048
19,892, 212

13.08
6.84
9.89

86,166,994
16,183,178
36,630, 570

18.90
3.55
8.03

60,171, 200
14,840, 214
34, 570,163

14.76
3.64

7.98

6,613,487
2, 433, 596
3,570,449

31,718,053 ! 14.76
8,314,756 ! 3.87
14,828, 269 ! 6. 90

2.57

948, 610

2.55

2,188, 322

1.09

12, 599,447

2.76

13,852,998

.45

37,563

.10

.15

1, 628, 745

.36

1,411,699

3.09

486,070

1.31

12.06

12, 777, 781

2.80

11,080,902

305,121, 712 12.98
74, 616, 085 3.18

10,588,072

$157, 507, 747

51,100 i .14
1,369,872 j 3.68

1,085, 882,727

60,369,491

32. 64

1.49
3.57

347,520,117 14.79
738, 362, 610 31.41

187, 575, 515

$65, 640,046

72, 660, 868
2,350,248,804 100.00

37,228,693 j 100. 00

297,

674

24, 250,339

201,096,268 [ 100. 00

456,035,227 100.00

8.47
3.40
.35

2.71
407, 758,857 100.00

5, 468, 442

46.30

2.54

1,261,677

.59

3, 282,369

1.53

214,886,393 100.00

o
o

Nature of deduction:
I
Insurance exemption
|
Funeral and administrative expenses
!
Debts, unpaid mortgages, etc
|
Property from an estate taxed within 5 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)




40,035,285
97,239,049
269,368,312

1, 938,019
1, 828, 813
5, 826,952

67, 712,940
65, 928,022
620,000,000

573,090
287,242
44, 650, 000 J

1,160,
•

I 1,261,602,032
!
65,900,050
|
5,313
|
5.22

55,104,116

7,677,561 L .
9,678,034 I.
88,344,435 |

! 10,435,818
J 19,057,925
} 45,705,264

8,435,405
17,018, 848
40,193,074

j 22,634,033
' 17,923,618 I
;
108, 600,000 |

I 12,072,937
I 10,961,474
I 258,300,000

9,626,245
9,788,387
117,575,000

254,857,681 I

! 356,533,418

202,636,959 j

99, 501, 809
1,980,973
383
1.99

205,121,898;
2,951,724 !
1,254 I
1.44 I

3, 654,197
8, 256, 426
19,982,463
2,808,987
3,438,224
| 36,750,000
74, 890,297
I 139,996,096
i 2,747,339
j
3,738
!
1.96

a
m

a
o

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

CO

00

[Returns filed from Jan. 1,1924, to Dec. 31, 1924]
Size of net estate subject to tax
$250,000 t o
$450,000

F o r m of p r o p e r t y :
Heal estate

94
Per j

j Per
! cent

cent

$1,500,000 t o
$2,000,000

$2,000,000 t o
$3,000,000

36

$1,000,000 t o
$1,500,000

$3,000,000 t o
$4,000,000

23

Amount

Per

Amount

Per

Amount

Per
cent

| $49,366,853 19.19j $34, 992,017| 17. 96j$14, 236, 529 13.99; $15,884,377! 12. 55 $12, 980,149 15. 74/ $9,221,311 14.53 $5, 753, 290 15.99

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




263

I Per !
i Per
Amount ! cent ! Amount ! cent Amount

Distribution

T o t a l gross e s t a t e - -

$750,000 to
$1,000,000

556

Number of returns.

$450,000 to
$750,000

._.

H
r—I

a
3,197,329i
9, 204, 436!

1. 24
3. 58

7, 214, 758
24,480, 006

2.80
9. 52

1. 55
4. 45

2, 230, 738
4, 873, 577

2.19!
4.791

2,908,757;
3,296,070!

2.35
2.60

2,668,3451 3.24;
2,540,337 3.08;

6,043,813! 3.10
16,614, J83! 8.53;

4, 010, 79,r
8, 724, 53S

3.94J
8. 58

7,570,389
9, 516, 676)

5.98
7. 52

7,973,582 9.67} 1,891,261
7,73,58
7, 307, 003) 8. 86j 2,452, "
7 0 003 8 j

3,025,303!
8, 657,911!

44,096,529| 17.14 34,341,210 17.63 19,839,648 19. 50i
91,212,336! 35.451 72,935,418 37.44 44,093,029 43. 331
135, 308, 865 52.59! 107,276,628! 55.07 63, 932, 677j 62.83
32,989,802 12.82 22, 228, 787 11.41: 10,640,670 10.46
6, 320,8181 2. 46 4, 507, 370 2. 32 2, 765, 698 2.72
18,380,812j 7.14 15,139, 750| 7. 77; 8,094,832 7.95

J, 381,958
1,701,250{

2.18
2.68
2.98
3.86

433, 503
566, 619

1.20
1. 57

4,495, 279; 12. 50
443, 378 1.23

23,351.892 18.45 20,489,267 24.851 7,427,166 11.70 5,938, 779 16. 50
61,046,254 48.70 27,701,671 33.60 29, 056, 432 45. 77 17, 079, 280 47.48
84, 998,146 67. 15 48,190, 938| 58. 45 36, 483, 598! 57. 47 23,018, 059 63. 98
6,934,9991 5. 48 6,337,989|
2,481,105 1.
1,735,890;
10,693,698| 8.45 4,837,833!

7. 69 4,107,1971 6.47
2. 11!
956, 275i 1.51
5.87J 9, 413, 643! 14.83

4, 311, 604 11.99
69,497
.19
867, 636 2.41

1. 68j 3,162,751]

1, 879, 537

i

7, 676, 484|

2. 99

4, 413, 467|

2. 27:

1,493,980

1.47|

3, 401, 2341

2. 69

1, 383,143J

4.S

5.23

600,849! . 7 2 1 .
1, 081, 029J
. 85
i
j
|
3,486, 762 1. 79
5, 768, 967! 2. 24
6, 385, 708!
7. 74!
538, 360j
.53:
.21!
135, 600
75,402| . 2 1
1,095, 593
.
. . . J 257,282,600! 100. 00J 194,796, 280J100.00 101, 750,082 100. 00 126,570,18i;l00.00j 82,452,4991100.00: 63, 480, 375 100. 00,' 35,975,025 100.00
1,469,999:

. 57

2, 751,499|

1. 41

47, 338

.05;

o
g

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 bequests
Specific exemption
. . ...
Total deductions
Net taxable estate
Total tax
Average tax for tax (perestate
Average rate of taxable cent)




!
2 904 540
10,129.701
18,779,943 ._.
6,032, 8711
5,180, 420]
27,775,000!

i

7, 390, 816,„--_..
13,873,373

1 197 151
3.927. 490
8,133.225 _ . . . .

824, 590'
4.839,8921
8, 116, 1431

I
413 X^l
.-! 3,093,910
1 4,763,440-

335 410
2, 739,070
4 103,709

09, 197
1,257,378
2,256,501

3, 149.721
3 299,839
13,150,000!

510,702
2 779 439
4,700,000

970,592!..... 1 5, 883, 248
4, 728, 852!
4 896,093
4,300,000!
__| 1,800,000

135,600
559 250
1, 150,000

33,040
105 628
450,000

70,802,4811

42, 983, 004

21,248,007

186,480,119!
4,974,663i
8,947'
2.671
i

151, 813, 276
5, 528, 824
21, 022
3.64

80,502,075'
3,783,786
40, 253
4.70

23,780,075'

_.| 20,850,512

102,790,106;
. . 61,601,987
6,144,0841.... _-! 4,566,336
71,443:
1
126,843
7.41
5.981.--. ..I

i

9

083, 045'

4 172,044

54 397. 3301
4, 890,127;
212, 6141
8.99J

31,802,981
3,481,985
386, 887
10.95

_

IH

H
O

m

o
o

g

•za

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, 1924, to Dec. 31, 1924]
Size of net estate subject to tax
$4,000,000 to
$5,000,000

Number of returns

- --

Distribution
Form of property:
Heal estate
Investments in bonds and s t o c k s Federal Government bonds—
Whollv tax-exernDt
Partially tax-exempt
State and municipal bonds, wholly
tax-exempt
All other bonds
Total bonds
. . _
Capital stock in corporations. . . . . .
Total bonds and stocks
Mortgages, notes, cash, etc
Insurance
Jointly owned and other miscellaneous property
Transfers made within two years prior to date
of death
Power of appointment or general power of
deed, made in contemplation of death
Property from an estate taxtid within five
years, value at date of death of present "decedent
Total gross estate




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

1

4

Per
cent

A mount

Per
cent

$98,000

1.73

$2,141,482

8.04

$7,000,000 to
$8,000,000
2

Amount I c e J^ | Amount

$239. 452

i

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

: *£ r t I Amount
1.40 1

Per
cent

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

$10,000,000 and

4

:
I

;

Amount

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

5

over

Amount

Per
cent

Amount

$3, 702,101

7.49

$3,198, 514

4.43

1.72
9.31

13,126, 255
1, 701, 093

18.19
2.36

Per
cent

3
xn
H

4,900

.09

965 143
247, 080

3 62
.93

305,476

1.79

851, 854
4, 599,906

10.53
4.30

391,180
28, 698

2.30
.17

11,270,986
1, 043, 306

22.81
2.11

2,889 934
2,169, 574

4.00
3.01

737, 333

13.01

2, 806,381
1,145,442

742, 233
3,434, 817

13.10
60. 62

5,164,046
8, 591, 334

19.38
32.25

725, 354
14, 292, 455

4.26
83. 85

17,766,052
23, 203, 700

35.95
46.95

19, 886, 856
45,030,184

27.56
62.40

4,177, 050

73. 72

13, 755, 380

51.63

15,017,809

88.11

40, 969, 752

82.90

64,917,040

89.96

217, 666

3.84

1, 604, 893
34,057

6.02
.13

82,324

.49

1, 786,339
135, 700

3.61
.28

2, 908, 141
96,885

4,03
.13

295,426

5.21

5, 817,684
» >

21.84

1 T. 703. 428 10.00

2, 536 214

5 13

302 896

42

878,057

15.50

740, 209

1.03

12.34

26,641,179 100.00

17,043,013 100.00

. 57

9,332

.......

3,287,683
5,666,199 100.00

282,810

.02

49,422,248 100.00

72,163,685 100.00

a

C0
§

3
o
o
g

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 bequests..
Specific exemptions - -




-

29,003 !
393,705 1
232,024

..... |

1,000
4,009,748
6,817,119

__ _
'

2, 657,213
1,455, 662

282,666
200,000

696,898
163, 994

289,405
250,000

1

18,000
50,000
892,173 1

Total deductions
Net taxable estate - . ._
_
Total tax
A verage tax for taxable estate
A verage rate of tax (per cent)

!
263,182
560, 991

_ _ _ - . . _ 4, 774,026
600, 825
600,825
12.59

3,281,874 !
500.000 i _.
I
200,000 1

890,151
100,000

4,636,606 !
22,004,573
2,956,914
739,229
13.44

! _
|
! ..
'

1

1,851,043
!

15,191,970
2, 321, 395
1,160,698
15.28

.

!

i
'
!
S

!

11.309.867

4,652,280 j

_ 38.112.381
6,185 724
1,546,431 i
16.23

67, 511, 405
12, 785, 351
2, 557, 070
18.94 1

I

O

a
o

42

STATISTICS OF INCOME
TABLE B.—Returns of resident decedents, distributed by size of net estate
[Returns filed from Jan. 1, 1924, to Dec. 31, 1924]

Size or net taxable estate

Number
Net taxable
of re- Gross estate i Deductions
estate
turns

No net taxable estate:
893 $37, 228,693
Gross estate under $50,000..
Gross estate over $50,000.... 2,172! 201,096, 268
5,166 456,035, 227
Under $50,000
2,354 407,758,857
$50,000 to $150,000
735 214, 886, 393
$150,000 to $250,000
556! 257, 282,600
$250,000 to $450,000
_
263 194, 796, 280
$450,000 to $750,000
94 101, 750,082
$750,000 to $1,000,000
86 126,570,181!
$1,000,000 to $1,500,000
36
82, 452, 499 i
$1,500,000 to $2,000,000
23
63,480,375 s
$2,000,000 to $3,000,000
9
35, 975, 0251
$3,000,000 to $4,000,000
1
5,666,199!
$4,000,000 to $5,000,000
4
26,641,179;
$5,000,000 to $6,000,000
$6,000,000 to $7,000,000
2] 17,043,013!
$7,000,000 to $8,000,000
$8,000,000 to $9,000,000
49,422,248,
$9,000,000 to $10,000,000
72,163,685;
$10,000,000 and over
Total

Tax

Average
tax

$55,104,116
254, 857, 681
356, 533, 418 $99, 501,809|$l, 980,973
202,636, 959 205,121,898 2,951,724
74,890, 297 139,996,096 2,747, 339
70, 802, 481 JLOU, 1 O U , J.J.J7, 4,974,663
186,480,119 1 , £ M 1 , U U O
42, 983, 004 151,813,276! 5,528,824
21, 248,007
80, 502,075 3, 783, 786
23, 780, 075 102, 790,106 6,144,084
20,850, 512
61,601,987 4, 566, 336
9,083,045
54,397, 330 4,890,127
4,172, 044
31,802,9811 3,481,985
892,173
4, 774, 026
600,825
4, 636, 606
22,004,573 2,956,914
1,851, 043
11,309,867
4, 652, 280

Average
rate
per
cent

1,254;
3, 738
8,947;
21,022
40, 2531
71, 443)
126, 843
212,614
386, 8871
600,825
739, 229

2.6'
3. 6<
4.7(
5.9$
7.4]
8.9*
10.9^
12. 5*
13.4

15,191,970 2, 321, 395 1,160,

15.2

38,112,381 6,185,7241 546,431
67,511,405 12,785,3512,557,
",070

16. %
18. fc

12,403 2,350,248,8041,160,283,6081,261,602,032 65,900,050

5,313

5.2i

TABLE C—Returns of nonresident decedents, distributed by size of net estate
[Returns filed from Jan. 1, 1924, to Dee. 31, 1924]

Size of net taxable estate, the situs of
which is in the United States

No net taxable estate:
Gross estate under $50,000
Gross estate over $50,000
U n d e r $50,000
$50,000 to $150,000
$150,000 t o $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 t o $2,000,000
$2,000,000 to $3,000,000
$3,000,000 t o $4 000,000
$4,000,000 to $5,000,000
$5,000,000 to $6,000,000
$6,000,000 to $7,000,000.
$7,000,000 to $8,000,000
$8,000,000 t o $9,000,000
. . .
$9,000,000 to $10,000,000
$10,000,000 a n d over
Total




Number of
returns

22
1
1,286
37
7
10
3

Gross
estate

$93, 956
60,069
7, 298,135
3, 221,153
1, 378,127
3, 693,453
1, 743,909

Deductions

$93,956
60,069
289, 387
132, 276
50,926
212,143

Net taxable estate

$7, 008, 748
3, 088,877
1, 327, 201
3,481, 310
1,743,909

Aver- Average
age tax
rate

Tax

$77,914
44, 697
24,165
99, 633
60,135

1.1:
1.4;
1.8:
2.8<
3.4;

$61
1,208
3,452
9,963
20,045

i

_.

1
1,366

17, 488, 802

838, 757

16,650,045

306, 544

1 8-

224
f

43

STATISTICS OF INCOME

TABLE D.-—Simple and cumulative distribution by size of net estate—Aggregate
resident and nonresident decedents
[Returns filed from Jan. 1, 1924, to Dec. 31, 1924]
Returns

Net taxable estate

Cumulative distribution

Simple distribution

Simple distribution

Size of net taxable estate
Per
cent of
total

Number
in each
class

No net taxable 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 $3,0(10,000
$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

915
2,173
6,452
2,391
742
566
266
94
86
36
23
9
1
4

Per cent
under
higher
class

915
3,088
9,540
11,931
12, 673
13,239
13, 505
13, 599
13, 685
13, 721
13, 744
13, 753
13,754
13,758
13,758
13, 760
13, 760
13, 764
' 13, 769

6.65
22.43
69.29
86.66
92.05
96.16
98.09
98.77
99.39
99. 652
99. 819
99. 884
99. 891
99.920
99. 920
99. 935
99. 935
99. 964
100. 00

6.65
15.78
46.86
17.37
5.39
4.11
1.93
.68
.62
.262
.167
.065
.007
.029

2

.015

4
5

Total

Number
under
higher
class

.029
.036

Amount in
each class

$106,510, 557
208,210, 775
141, 323, 297
189,961,429
153, 557,185
80, 502,075
102, 790,106
61, 601,987
54, 397,330
31,802,981
4, 774, 026
22,004, 573
15,191,970

1.19
2.98
5.28

1, 278, 252, 077

100.00

Tax

Net taxable estate
Cumulative distribution

8.33
16.29
11.06
14.86
12.01
6.30
8.04
4.82
4.26
2.49
.37
1.72

38,112, 381
67, 511, 405

100. 00

13, 769

Per
cent of
total

Simple distribution

Cumulative distribution

Sizes of net taxable estate
Amount under
higher class

No net taxable 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




$106, 510,557
314, 721, 332
456,044, 629
646,006,058
799, 563, 243
880,065, 318
982,855,424
1,044,457,411
1,098, 854, 741
1,130, 657, 722
1,135, 431, 748
1,157,436, 321
1,157,436, 321
1,172, 628, 291
1,172, 628,291
1,210, 740, 672
1,278,252,077
!

-..-

-J

Per cent
under
higher
class

8.33
24.62
35.68
50.54
62.55
68.85
76.89
81.71
85.97
88.46
90.55
90.55
91.74
91.74
94.72
100.00

Amount in
each class

$2,058, 887
2,996,421
2, 771, 504
5,074, 296
5, 588,959
3,783,786
6,144,084
4, 566,336
4,890,127
3,481,985
600,825
2,956,914

Per cent I
of total j
i

3.11
4.52
4.19
7.66
8.44
5.71
9.28
6.90
7.39
5.26
.91
4.47

2,321,395
6,185, 724
12, 785,351

9.34
19.31

66,206,594

100.00 !

Amount
under
higher
class

$2,058,887
5,055,308
7, 826, 812
12, 901,108
18,490,067
22, 273, 853
28,417,937
32, 984, 273
37,874, 400
41, 356, 385
41,957, 210
44,914,124
44, 914,124
47, 235, 519
47, 235, 519
53,421, 243
66, 206, 594

Per cent
under
higher
class

3.11
7.63
11.82
19.48
27.92
33. 63
42.91
49.81
57.20
62.46
63. 37
67.84
67.84
71.35
71.35
100.00

TABLE E.—Vocational distribution by sex and size of net estate, resident decedents
[Returns filed from Jan. 1,1924, to Dec. 31, 19241

Grand total

Size of net taxable estate
No net taxable estate— No net taxable estate—
Gross over $50,000
Gross under $50,000

Vocation
Men

Total

Professional:
\ccountants 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
\T on professional:
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 pf hotels, etc
_ _
Mine owners and operators
Publishers
Salesmen agents, clerks etc
Retired
Profession or business not stated _ _ _
Total




9
13
34
30

Men

Women Total

Men

Women Total

5
8
16
13

20
1

40
10

286
37
92
2
24

276
37
91
2
24

142
142

142

1
1
9
10

4

14

$50,000 to $150,000

12

12

63

62

8

26
3

23
3

3

42
10

1,123
193
360
63
105

34

145
14
9
3
8

143
14
9
1
8

2

906

23
631

45
48

45

88
58
334

3
1
5

14
5
16

12
5
16

2

967
45
33
207
3,012

67
3
1
12
250
204

62
3
1
12
236
66

5

857

42
1
1
5
151
2,388

9,081

3,322

893

678

1
1

4
1

235
74

9
8

1

2

48

Women Total

Men

Women

1
2
6
3

1
2
6
3

20

5

5

99

99

59

59

2

118
36

117
36

1

44
13

43
13

10

522
55
107
12
41

509
55
105
10
41

13

144
35
88
20
13

137
35
83
17
13

288
299

273

15
299

218
88

214

41
19
95

41
19
93

2

14
11
72

14
10
70

353
10
7
74
1,453
370

2
75
1,002

205
8
9
51
605
640

199
8
9
51
585
143

20
497

3,727

1,439

2,354

1,720

634

14

1

11

Men

5
8
22
13

1
1
13
10

1
2
1

53
1
281

Under $50,000

Women

4

1

142
1

65

17
11
65
214
13
5
56
366
135

8

14
138

222
13
5
59
399
501

3
33
366

372
11
7
76
1,528
1,372

215

2,172

1,601

571

5,166

6

2
2

19
1

H
GO

H
O
1
7

5
3
4
88
1

2
6

a
o

g

Size of net taxable estate
Vocation

$150,000 to $250,000

Total
Professional:
Accountants, statisticians, actuaries, appraisers,
etc
\etors artists ^nd musicians
Vuthors editors teachers school officials
Clergymen
Engineers: Civil, mining, consulting, structural,
etc , architects
liventors
Lawyers
Medical professions: Physicians, surgeons, oculists, dentists, metaphysical healers, nurses,
etc
_
. .-._.-.-,.--.,
Public service: Government and State officials-.
N on professional:
Agriculturists: Farmers, stock raisers, orchardists
Bankers
Real estate brokers; stock and bond brokers, etc.
Capitnlists
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
Profession or business not stated
Total




Women Total

Men

1
1

1
1

7

Men

Women Total

Women Total

Men

1
1
1

1

1

1

24

17

17

5

5

8
i

S
I

1

1
3

16
15
19
9
5

16
15
19
9
5

3
3
13
8
2

3
3
13

62
13

00

44
8

42

1
1
32

1
1
31
44
6
2
9
116
46
409

Women Total

Men

Women

Men

1
1

7

$1,000,000 t o $1,500,000

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

$450,000 to $750,000

$250,000 to $450,000

2

2

I
2

m

4

1
6

H
O

1

w
37
21
33

35
21
32

2
1

9
82
29

82

29

24

2
6
24

00
4
4
159
210

58
4
5
4
154
52

5
158

45
6
2
9
120
172

735

537

198

556

2

2

2
13

2

1
3
3
1
2

1
3
3
1
2

]6
1

16

1
1
8

1
1
8

1
2

1
2

1

7

7

7

7

1

1

20
19

15
26

15
8

18

20

86

65

21

1
2
8

2
17

2
17

15
1
2

14
1
2

4
126

55
80

55
27

53

1
1
20
25

147

263

198

65

94

1
1

3
3
4

3
4
1

o
o

19
1

2

1

TABLE ~E.—Vocalio?ial distribution, by sex and size of net estate, resident decedents—Continued
[Returns filed from Jan. 1, 1924, to Dec. 31, 1924]
Size of net taxable estate
Vocation

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

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

Men

Men

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 omcials.
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
_ ...
Profession or business not stated
Total




Women Total

1

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

Women Total

Men

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

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

Men j Women Total

Women T o t a l

:

1

!

j

11 .__ _

1

1
1

Women

Men

H

1
1

I

1

!

1
i

i

1

1

2
3

2
3

1

2

2

1

1

1

5•
1

5

5
i

1

3

3

o

1

j

w

I

1

1

|
|

4

2

2

!

j

2

2

1

1

1
1

1
1

1

.7

3
3

3 i
2 !

1

8

23

i
i

22

i
1

1
3
9

1

1

1

6
28

1

4
1

36

1

1

3

6
7

o
o

1

1
4

1

i

1

i

.

i

1

i

-

1

2
7

2

1

1

.

4

4

>izt$ of not taxable estat
$6,000,()00 to $7,000,000

Vocation

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, metaphvsical healers, nurses,
etc .
Public service: Government and State officials .
Nonprofessional:
Agriculturists: Farmers, stock raisers, orchard ists...
Bankers
Real estate brokers: Stock and bond brokers,
etc..
Capitalists.
Contractors and builders
Corporation officials: Presidents, manager,'.], 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
I
Retired
Profession or business not stated
j
Total




Men

Women1: Total | Men

Men

Women Total

$10,000,000 and over

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

Women Total

Men

Women Total

Men

Women

I

I "

i

i

;

H

m

O
" 1

1

1

I

j
j

3 :

3

1

|
1"":*"

1

1

1

1

2
1

9
1

1

5

5

i

"::•":::::::::::::::::

i
1

|

1

!

i

i

!

2

i

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

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

2

i __
4

3

TABLE F.—Returns of resident decedents distributed by size of net estate, age, and sex, and single l or married

00

[Returns filed from Jan. 1, 1924, to Dec. 31, 1924]
Age

Grand total
Under 25
Size of net taxable estate

Women

Men

Total

Men

30 to 40

25 t o 30

Women Total

Men

Women

Total

Women

Men

Total




I
- ..

1
2

2
2

_

2
2
4
5, 571 6,832

1

1

?| \

2
3

9
50
43
16
2

4

12
2
1
I

1
4
1

1

8
42
31
13
2
1
3

2
8
10
1

6,171

2,661

I

I
[

1

I
4

5

3

i—i

GO

6

1

13 | 1 3

g

....

i
!

11

H

o

6
c

....

|

i

661

GO

1

1 ....

1
•

1

2,910

3

1

. . . .

2
1

1
8
12
3

i

2

1
4

Married

1

6
?0
22
3
1

Single

1

Married

1

Single

1

Married

4

3 ! 3
1 I .-.
1 I 1

Single

Married

Married

5 j 2
5 i 5

1

1
1

Single

Married

1
2

Single

1
4

Married

5
1
1

1
3

Single

2
9

Single

55
89
270
137
50
27
18
5
6
4

Single

Married

Single

216
462
160
443 1 158
482
1, 232 2,495 1,169
553 1,167
497
179
358
148
137
272
120
71
47
127
24
50
15
24
15
41
4
16
12
1
6
16
1
6
1
2
2

Married

517
1,247
2,765
1,304
408
299
145
55
47
16
16
6

Married

376
925
2,401
1,050
327
257
118
39
39
20

Single

No net estate:
Gross under $50,000
Gross over $50,000
Under $50,000
$50 000 to $150,000
$150 000 to $250 000
$250000 to $450 000
$450 000 to $750 000
$750 000 to $1 000 000
$1 000 000 to $1,500,000
$1 fOO 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

Single

Single

Married

•

«

9

5

1

_. __

-—
8

54

129

33

102

21

27

Age

$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

Single

Mam

Single

Marri

Single

Mam

146
364
847
401
133
97
40
14
14
6
2

•a
Mam

83
218
468
216
61
47
24
4
9
4
1
2

Married

Single

10
22
56
38
13
5
5
2
2
1

46
96
240
113
27
23
13
2
7
2
1
1

130
347
768
370
123
87

37
122
228
103
34
24
11
2
2
2

16
17
79
31
10
10
3

90
259
766
347
111
80
42
9
15
g
5

108
201
727
333
100
79
50
16
11
2
5
2

5?
113
381
176
59
44
27
5
8
9
4

99
183
673
310
86
75
44
14
8

38
146
385
171
52
36
15
4
7

18
54
23
14
4
6
2
3

I

2

1

185

513

112

435

73

78

1
1

486 1,345

273 1,191

1
1

I

154 1,138 2,067

1

t

Q

2

H
O

9
o
o

1

g

1

I

1
572 1,899

w

1

1
1

i
1

I

1
213

2

I

1

j
1

Women

Men

Total

Single

$Vooo ooo to $4'ooo 000

9
51
103
30
8
7
3
1
1

Women

Mam

1

1
1
1

94
290
425
210
71
47
23
12
10
1
4
2

Men

Total

Married

19
7
3

21
61
99
46
21

Single

2

104
312
481
248
84
52
28
14
12
2
4
2

Married

12

12
3
3
1

30
112
202
76
29
23
6
1
4
3

Single

4
13

Married

6
27

Single

3?
131
154
75

Women

Men

Single

1

Married

Single
6
33
47
16
6
2
1

Total

1 CO CO

2

36
144
183
94
31
15
3
4
2
1

Married

12
60
72
28
6
4
1

Women

CO CO

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

Men

Single

No net estate:

Married

Total
Single

Size of net taxable estate

70 to 80

60 to 70

50 to 60

40 to 50

566

168 1,735 1,635

880 1, 502

855

133

Single includes widows and widowers.




CD

TABLE F.—Returns of resident decedents distributed by size of net estate, age, and sex, and single l or married—Continued
[Returns filed from Jan. 1, 1924, to Dec. 31, 1924]
A|
90 and over

»

- -- -

Total
Single includes widows and widowers.




. .

-

1

4

I
1

4
2

3
2
23
12
3
2
2

10
22
96

!
3
1
1

6
11
57
26
11
7
4
2
1

3
2
23
11
3
2
2

4
11
39
18
6

1

67
106
205
78
18

25
55
114

"7
2

12
8
4

c
CO

9

1

I

1

1

2
2
1

Women

Marr

50
93
211
89
16
26
10
4

1
1

Men

Marr

Marr

S
3

Single

%

Single

36
76
280
121
38
28
14

Single

40
58
239
111
34
32
10
4
6

Marr ed

52
58
277
124
47
32
15
11
4
2

1

Total

Women

Marr

-

42
62
251
118
37
34
11
4
6
2
3

Men

Single

. . . .

88
134
557
245
85
60
29
18
8
4

Single

No net estate:
Gross u n d e r $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

Women

Marr

CO

Men

Single

"til

Marr ed

Total

Size of net taxable estate

No age given

h- tOCO

80 to 90

CO

55
101
180
66
15
16
5
2
2
2
2
1

25
38
97
40
9
14
2

12
5
25
12
3

O

1

g

__ _ _
j

2
1,231

570

625

539

606

31

217

1

1
1

1

2

48

127

47

90

1

501

508

274

448

227

H

a

2

1

I

GO

60

TABLE G.—Returns of resident decedents, distributed by States and Territories
[Returns filed from Jan. 1,1924, to Dec. 31,1924]
1

States and Territories

Alabama
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kans as
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
_.




Total
number
of
returns

76
16
52
817
108
289
26
79
138
21
19
1,019
258
734
203
164
101
100
304
736
295
182
56
322
16
311
3
75
573
7
1,916
123
41
584
45
64
1, 045

I

Estate subject to tax
Aggregate
TOSS estate

$13,897, 330
1, 572,924
9, 608, 604
142, 908, 231
17, 835,477
70, 952, 366
4, 703, 715
11, 882, 548
21, 612, 150
3, 602, 734
1,395, 684
154, 589, 969
34,960,136
70,179, 524
23, 091, 274
21, 881, 032
23,086,140
38,472,105
62,183, 832
161, 853, 366
81, 990, 615
36,189, 504
7, 779,435
52, 658, 869
2, 227,973
32,847,477
221, 563
10, 301,266
135,299,156
594, 6C6
519, 847, 243
18, 215, 516
4, 869,165
109, 802, 681
5, 697, 791
8, 628,919
219,435, 588

Number

64
7
40
603
75
222
17
63
88
15
9
766
190
481
131
128
79
77
253
563
241
135
46
252
9
212
3
49
478
5
1,576
99
25
448
33
50
814

Gross estate

$13,143, 372
1, 000,138
7, 516, 292
127,578,903
15,528,456
65, 775, 419
3, 827, 610
10, 596, 738
17,156,028
3, 332, 690
736, 623
134, 816, 528
30. 548, 387
53, 757, 288
18, 602, 637
19, 543, 857
21, 482, 714
37, 034, 630
58, 383,167
147, 529, 349
74, 195, 604
32, 672, 345
6,187, 238
47, 877,161
1,908, 314
27, 033,124
221, 563
8, 503, 037
127, 773, 285
408,174
485, 459,924
16,359, 534
3, 562, 020
99, 809, 589
4, 764,055
7, 314,995
200, 064, 407

Deductions

$5, 421,121
657, 472
2, 902, 360
49,981, 469
6, 229, 730
21, 325,022
1, 731, 947
5, 057, 353
7, 589, 689
1,067, 882
571, 750
63, 623, 289
13, 543, 542
32,174, 367
9, 985, 096
9, 780, 694
7, 994, 242
8, 505, 501
20, 061, 633
54, 431, 219
22, 884, 739
12, 452, 485
3,109, 235
21, 588, 898
825, 090
15,155,965
156,121
4,306,073
54,071,024
357, 616
175, 540, 826
8, 231, 295
1, 793, 753
40, 535,136
2, 682, 740
3, 745, 522
77, 284, 810

Net taxable
estate
$7, 722, 251
342, 666
4, 613, 932
77, 597, 434
9, 298, 726
44, 450, 397
2,095, 663
5, 539, 385
9, 566, 339
2, 264, 808
164, 873
71, 193, 239
17,004, 845
21,582,921
8, 617, 541
9, 763,163
13, 488, 472
28, 529,129
38, 321, 534
93,098,130
51,310,865
20, 219, 860
3, 078,003
26, 288, 263
1, 083,224
11,877,159
65. 442
4,196,964
73, 702, 261
50, 558
309, 919, 098
8,128, 239
1, 768, 267
59, 274, 453
2,081,315
3, 569, 473
122,779,597

Tax

|
| Number

" "" j ~ ~
$236,996 !
4,444 |
122, 192 i
3,402,982 1
464,309 I
2,839,077 !
50,256 1
142,109 i
240, 048 |
56,017 i
1,646 !
2,119,063 !
702,202 '<
364,371 i
267,869 !
219,864
871,708 \
3, 573, 015 !
1, 552, 800 1
4,973,690 |
3,658,532 '
1, 125, 641 |
66, 159 i
780,681 i
36,811 !
222,885 I
95,630
5,052,470
505
20,278,242
167, 885
38,494
2,545,813
34,902
59,590
5,322,027

Estate not subject to tax

!

;

I
!
!

]

!
!
1
i

Gross estate

Deductions

"•"
12
9
12
214
33
67
9
16
50
6
10
253
68
253
72
36
22
23
51
173
54
47
10
70
7
99

$753,958
572, 786
2,092, 312
15, 329, 328
2, 307,021
5,176,947
876,105
1, 285, 810
4, 456,122
270,044
659, 061
19, 773, 441
4,411,749
16, 422, 236
4, 488,637
2, 337, 175
1, 603, 426
1, 437, 475
3, 800, 665
14,324,017
7,795,011
3, 517, 159
1, 592,197
4, 781, 708
319, 659
5, 814, 353

$926, 344
789,032
2, 879,195
21,198,414
2, 837, 375
6, 394, 784
958, 572
1,541,912
5, 799,907
486, 310
1, 034, 283
23, 945,135
5. 782,942
20, 442, 057
5, 547, 864
2, 956, 783
1, 906, 853
1, 839,142
4, 697,146
23,520,214
10, 628, 783
4, 461, 632
2, 224, 926
5, 894, 897
498, 634
7, 350, 497

26
95
2
340
24
16
136
12
14
1*31

1,798,229
7,525,871
186,432
34, 387,319
1,855,982
1, 307,145
9,993,092
933, 736
1,313,924
19,371,181

2,094,929
10,011,510
274, 427
42, 780,109
2,400,014
1,801,389
12,169,150
1,074,260
1. 600, 364
25, 634. 980

n

TABLE G.—Returns of resident decedents, distributed by States and

Territories—Continued

fcO

[Returns filed from Jan. 1,1924, to Dec. 31,1924]

States and Territories

Rhode Island .South Carolina
South DakotaTennessee
Texas
Utah
Vermont.
Virginia
Washington
West Virginia. .
Wisconsin
Wyoming
Total




Total
number
of
returns

Estate subject to tax
Aggregate
gross estate
Number

Gross estate

111
92
79
114
316
15
83
240
94
106
227

22,169, 747
11,193,897
7,417, 393
16, 849,412
44,985,926
1,410,127
6,688, 847
26,451, 779
11, 508, 870
20,499,327
42,107,304
2, 089, 667

81
51
55
85
220
8
38
135
57
85
171

20,192,170
8, 294, 645
5, 922, 349
14, 860,089
38,040,718
1, 031, 495
4, 592, 691
20,417, 563
9, 667, 501
18, 516, 462
36,440,037
1, 942, 928.

12,403

2,350, 248, 804

1,338

2, 111, 923, 843

Deductions
8,078, 715
3,964,721
3, 765, 263
8, 082, 722
18,628, 574
530,497
2,357, 248
10, 454,303
4,516,042
6, 835,910
14, 730,772
1,020,338
850,321, 811

Estate not subject to tax

Net taxable
estate
12,113,455
4,329,924
2,157,086
6, 777,367
19,412,144
500,998
2, 235,443
9,963, 260
5,151,459
11, 680, 552
21, 709,265
922,590
1,261, 602,032

Tax
451,311
110,794
35, 249
128,019
628,174
8,929
43,411
215, 524
126,113
470,128
1,962, 288
28,530
65,900,050

Number Gross estate Deductions
30
41
24
29
96
7
45
105
37
21
56
2

1,977, 577
2, 899, 252
1,495,044
1,989,323
6, 945, 208
378,632
2, 096,156
6,034, 216
1,841,369
1,982, 865
5,667, 267
146, 739

2, 803,100
3,990,450
1,864,804
2,448,196
9,459, 340
479, 529
2,733, 205
8,115,067
2,622,975
2,450,053
6, 435, 758
174, 555

3,065

238, 324,961

309, 961, 797

3
W
H
M

§
o
o

53

STATISTICS OF INCOME

The number of returns filed for the period from September 9, 1916,
to December 31, 1924, is as follows:
Gross estate

Total

$8, 893, 238,780
2, 937,409,139
2, 522,942,145
2, 367,737,606

Sept. 9, 1916-Jan. 15, 1922.
Jan. 15-Dec. 31, 1922
Jan. 1-Dec. 31, 1923
Jan. 1-Dec. 31, 1924

Resident
decedents

$8, 785,641,889
2,879,372,168
2, 494,978, 471
2, 350, 248, 804

Resident
decedents

$107,596,891
58,036,971
27,963,674
17, 488,802

Tax

Net taxable estate
Total

Nonresident
decedents

Nonresident
decedents

Total

Resident
decedents

Nonresident decedents

Sept. 9, 1916-Jan. 15, I
1922
$5,509,522,243 '$5,407,673,531 $101,848,712 $356, 516, 251 $351,138, 323 $5,377,928
J a n . 15-Dec. 31,1922
52,066,119 118, 776, 541 115,838,953 2,937, 588
1, 672,847,157 1, $20,781, 038
26,354,446
Jan. 1-Dec. 31, 1923
68,784, 384
1,373, 446, 054 1, 347,091,608
68, 090, 266 694,118
1, 261,602,032
16,650, 045
J a n . 1-Dec. 31, 1924
66, 206, 594
1, 278, 252, 077
65,900, 050
306, 544

FEDERAL GIFT TAX

For the calendar year 1924 and each subsequent calendar year, the
revenue act of 1924 imposes a tax with respect to donative transfers
made by individuals, corporations, associations, partnerships, trusts,
or estates. From the gross gifts certain deductions are allowed,
including deductions on account of charitable gifts and on account of
gifts of property previously taxed under the gift tax or the estate
tax law, and also including in the case of a resident donor an exemption of $50,000. The rates of tax on the net taxable gifts correspond
with the rates under the estate tax on the net estate. No similar
tax was imposed by any prior act of Congress.
Gift tax returns for the year 1924 were due March 15, 1925. The
following tables are based on the data disclosed by the returns for
the calendar year 1924 received in the Washington office up to
July 23, 1925.
FEDERAL GIFT TAX RETURNS

The aggregate number of returns filed, the net amount of taxable
gifts and the total gift tax reported for 1924 were:
Number of gift tax returns filed
Net amount of taxable gifts
Total gift tax

1, 528
$170, 181, 677
7, 242, 136

Tables A and B show the gift tax returns filed by resident donors
and by nonresident donors, respectively, distributed by size of the
total net taxable gifts reported on the returns.




54

STATISTICS OF INCOME
Federal gift tax returns of resident donors for the calendar year 1924
N e t amount of taxable gifts

Number
of
returns

Gross
amount

Net amount

Tax

Total _
Nontaxable.
Grand total _

656
291
147
138
102
40
11
6
1
3

$54, 726,257
40,875, 298
31,418, 000
48, 795, 227
49,199, 903
68,873, 485
10, 083, 780
8, 440, 824
1, 699, 835
7, 839, 518
4, 343, 994

4, 293, 994

770, 378

1,396
117

Under $50,000
$50,000 to $100,000
$100,000 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..

326,296,121
18, 288, 815

168, 320, 402

7, 179,73S

1, 513

344, 584, 936

168, 320, 402

7, 179, 738

$15,172,140
21, 008, 634
18,180,657
27, 091,464
33, 896, 591
22,189, 560
9, 256, 770
8,070, 519
1, 649, 835
7, 510, 238

$169, 642
276, 239320, 118
671, 422
1,217,856
1,142.634
62G, 750'
766, 579
177, 970
1,040, 150

Federal gift tax of nonresident donors for the calendar year 1924
Net amount of taxable gifts
Under $50,000
$5 0,000 to $100,000
$100,000 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 $5,000,000Total

Number
of
i returns

Gross '
amount

Net amount

Tax

$264, 335
813,634
209, 595
206,854
377,135
635,118

$114,216
354, 907
209, 595
206,854
340, 585
635,118

$1, 141
4, 59^
3, 288
5, 274
12,435
35, 861

!, 506, 671

1,861,275

62,39S

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.
Respectfully,
D. H. BLAIR,

Commissioner of Internal Revenue.
A. W. MELLON,

Secretary of the Treasury.







BASIC TABLES

55

56

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 December 31, 1923]
Net income

Returns
States and Territories
Number

Alabama
Alaska 1
Arizona
Arkansas
California
Colorado.-Connecticut
Delaware
District of ColumbiaFlorida
Georgia
Hawaii
Idaho
Illinois
Indiana..
...
Iowa
_
Kansas
Kentucky
Louisiana
Maine..
Maryland.
Massachusetts
_..
Michigan
MinnesotaMississippi
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 .
i Alaska included in State of Washington.




Per cent

Amount

Prior year
loss deduction from
net income
for net
Per cent
taxable
income

51,049

0.66

$159,064,390

0.64

$139, 566

22,899
35, 788
517,109
72,366
149, 820
19, 202
75, 796
49, 591
71,341
12,421
25,012
676,489
178,831
135,864
86,291
79, 091
67,440
48,435
127,770
415,100
350,072
131, 360
27,851
192, 282
42, 809
70, 545
10,467
36, 876
293, 503
12, 202
1,221,654
68,191
18,054
463, 017
70,189
69,123
740,478
66,965
28,225
21, 928
69,081
200,683
30, 242
21, 752
77,451
136,057
89, 263
194,050
23,246

.30
.46
6.72
.94
1.95
.25
.98
.64
.93
.16
.32
8.79
2.32
1.76
1.12
1.03
.88
.63
1, 66
5.39
4.55
1.74
.36
2.50
.56
.92
.14
.48
3.81
.16
15.87
.89
.23
6.01
.91
.90
9.62
.87
.37
.28
.90
2.61
.39
.28
1.01
1.77
1.16
2.52
.30

59, 526,474
109, 793, 634
1,697, 902,803
200,572,724
473,804, 719
57,186,685
284,622,234
156, 500, 260
222, 888,344
42,829,250
58,393,333
2,272,960,122
510, 507,072
303,242,331
215,346, 538
214,415,879
213,802,450
142,964, 209
401, 259, 584
1,413,015,994
1,041,933,086
372,376, 782
83,494,009
605,275, 520
99, 255,947
195,152, 562
25,711,611
104,852,122
1,050,741,177
32,667,610
4,565, 314,898
206, 638,618
42,973,996
1,457,696, 567
221, 293,177
189,854,013
2,478, 751,471
214, 749, 602
87,031,355
50,170,861
226,033,948
613,494,900
79,943,306
64,800,009
242, 586,945
351,985,059
260, 343, 202
547,039,928
57,376,054

.24
.44
6.84
.81
1.91
.23
1.15
.63
.90
.17
.24
9.15
2.05
1.46
.8.7

.35
.20
.91
2.47
.32
.26
.98
1.42
1.05
2.20
.23

344,469
211, 233
2, 776,406
153,109
841, 761
16, 89$
14, 597
282,450
1,498,173
137,493
1,916,967
1,664,667
132,991
490,124
290,983
116,456
207,802
193, 507
215,964
1,115,941
879,874
276,972
284,947
621,935
346,968
393, 599
7,565
109,908
910,008
36,842
6, 644, 531
426,020
15, 575
1, 577,814
684, 884
378, 746
2, 745, 315
83,754
273,898
134, 771
441,046
2,910, 533
37,563
57, 956
331,208
550,276
199, 211
59,390
83,485

7,698,321

100.00

24,840,137, 364

100.00

34,266,149

.58
1.61
5.69
4.19
1.50
.34
2.44
.40
.78
.10
.42
4.23
.13
18.39
.83
.17
5.87
.89
.76

57

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 i
Arizona
Arkansas
CaliforniaColorado...
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

Personal
exemption

$128,276, 906

$11,338,984

$232,377

$2,616,815

$23,606,729

52, 746, 378
88,074, 260
1,123,493,884
169,157,651
318,881,991
43,337,911
158,623, 217
117,566,375
178,626,174
31,453,112
59, 215, 794
1,465,350,074
416, 934,680
312,020, 302
208, 230, 994
159,777,483
155,447,305
107, 906,634
257,044, 767
865,143, 777
795, 815,874
277, 895, 565
65, 910, 444
435, 876, 872
99, 874,331
165, 398, 830
21, 865,348
82,094, 633
661,307,713
29,028,946
2, 674, 530,179
173,951, 028
43,902,355
1, 062, 474, 438
173, 067, 379
152, 853, 886
1, 729, 622, 058
138,319,973
68, 738,423
51,351,174
169, 692, 723
470,143, 033
76,800, 535
49, 049, 778
185,181, 673
302, 673,921
216, 825, 787
438, 697,036
54,407,081

4,128, 376
8,048, 633
160, 517,196
21,813, 243
105,652,037
12,858, 929
30, 705, 283
18, 664, 701
23, 242,132
9,069,072
2,005, 370
254,805, 511
40,179,001
31,313,108
11, 358, 506
34,402, 553
21, 550, 766
20, 765, 732
48, 853, 361
242, 585, 963
122, 627, 327
49,377, 258
6, 404, 388
79, 964, 478
4, 569, 323
11, 672,422
1,060, 547
14, 537,751
130,915,337
1, 995, 373
726, 644,140
30, 083, 717
1,988, 321
194, 734,135
19, 094, 033
11, 055, 802
332, 744, 510
39,131,180
8,301, 298
2,102, 265
23, 587,300
45, 308, 782
7, 247, 649
9, 728,921
29, 454, 597
23, 714, 762
34, 085, 205
47,939,335
2, 574, 869

68,096
133,437
1,622, 264
353,296
1,236,429
97, 364
557.150
353, 530
203, 836
41, 889
14,701
3,957, 543
775, 907226,000
205,925
670,483
364, 321
212, 331
710,106
2, 501,195
1,129, 255
628, 003
72, 646
1, 667, 466
63, 503
74, 072
33,002
129, 292
1, 393, 232
14,370
11,395, 884
244, 295
18, 323
2, 726, 404
373, 062
398.151
5,374, 728
282,266
80,389
36, 828
371, 209
543, 614
38,341
113,432
616, 564
255, 789
943,979
367,176
17, 640

120, 837
886, 784
24,802,815
3,420,016
7, 517, 263
14,893
1, 502, 738
2,821, 333
933,140
705,621

10,065,719
18,145,979
160,681,072
33, 541,983
66,476,811
9,056,065
21,108,757
22,932,154
33, 600, 528
7,969,949
14,692,410
202, 753,636
64,844,777
56,920,932
44, 806,886
29,874,610
28, 217,846
20,061,741
37,466,279
147, 750, 729
125, 355,937
44,782,464
12, 625,168
72,115,903
21,479, 307
31,232, 607
3, 541,418
14, 770, 639
85,013, 886
5,907, 694
384, 639, 565
41, 584,801
10, 239, 581
179, 758, 626
31, 822,931
26,332, 395
296, 512, 560
21,396,842
13, 669, 618
11, 570,426
31,981,370
81, 242, 385
17,396,779
8,374, 887
34, 047,184
51, 627,449
42,163,911
95, 220,404
11,024,985

17, 284, 660, 685 3,126, 503, 482

43, 941,095

i Alaska included in State of Washington.




Dividends

Exemption
Interest on Capital net from normal
Government
gain from
tax in excess
obligations sale of assets
of net innot wholly held for more
come
exempt from
than two
tax
years

41, 222, 756
3, 044, 888
1,977,062
179, 561
1,431,190
1, 301, 297
1,841, 019
2, 833,057
12, 090,178
13, 209,423
2, 392,053
654, 470
3, 905, 592
1,050, 899
35, 827
292, 208
14, 857, 688
77, 548
87, 058, 552
1, 223,086
8, 778, 720
2, 420, 788
1, 601,993
38, 069,145
1,084, 723
3, 632, 538
886, 933
3,193,843
230, 419
1, 227, 514
960, 835
167, 577
2, 663,270
4,454, 861

305, 393, 768 2, 862,007,314

58

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 percentage—
Continued
Net income
subject to
normal tax

States and Territories

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

_

Total
1

$40, 066,471

$1, 632,947

434, 880
1, 200, 299
22, 276, 728
1, 640, 619
4, 330, 815
502, 786
4, 686, 014
1, 700,346
2,149, 860
460, 474
376, 809
28, 884, 616
4, 452, 747
2, 690, 566
1, 491,382
1, 965,261
2, 517,900
1, 258, 532
5, 426,333
17,985, 617
9, 736, 513
3,420, 381
919, 800
6, 291, 974
561, 406
1, 738,956
204,921
870, 287
13, 523,114
250, 789
65, 068,121
1, 762, 878
245, 834
14, 750, 938
2, 476, 494
1, 870,880
666, 708, 275 27, 549, 720
57, 244, 548 2, 326, 763
783,386
19, 674, 427
286,374
8,116, 249
63,036,107
2, 506,370
6,741,049
172, 637,480
492, 599
12,985, 578
12, 997, 295
520,319
60, 089, 252 2,266,187
76, 250,183
2, 671, 667
47, 789, 661 1, 895,370
150,742, 534
5,408,421
11,317,964
398, 256

12,184,037 I
30,585,286 |
545,371,310
39, 217,392
106,152, 049
9, 916, 757
114,328,006
39, 744, 025
51, 985, 417
9,392,012
9,932,911
708, 713, 207
114,284,382
74,136, 667
39, 887, 455
47,892,324
63,148, 805
• 32,106,727
129, 068, 608
437, 329, 669
233, 627, 270
86, 589,395
22,792, 282
155, 355, 080
15,881,129
47,795,347
6, 250, 740
22, 458,969
326,371,085
7, 422, 225
1, 443, 681,177
42, 295, 273
7, 289, 003
367,163, 682
57, 475,962
49, 897, 830

6,907,379,499

Alaska included in State of Washington.




Normal
tax

Surtax

$955, 566
154,808
759,171
15, 274, 514
1, 299,820
6,147, 368
897, 914
3, 252, 661
1, 725, 764
1, 524,893
790, 648
49,387
30, 065, 362
3,138, 757
1,245,741
608,125
1, 616, 679
1, 785,502
1, 351, 530
5, 830,865
23,365,966
17,127,124
3, 432, 289
701,901
6, 412, 952
160, 000
693,949
31,945
735, 492
15,611,804
78,263
119,026,550
2, 890, 090
30,454
17,470, 407
1,171,298
865,771
42, 070,152
4, 227, 080
421,310
63,938
1, 691, 645
3, 625,878
209, 362
695, 647
1,307,610
1, 238,381
1, 718, 340
3,186,397
122, 513

Tax on
capital net
gain 12lA
per cent

Total tax
Per cent

$252, 462

$2,840,975

0.43

13,412
90, 946
2, 407, 538
327, 293
721, 001
1,393
144,375
267, 845
91, 406
68,154

603,100
2, 050, 416
39,958, 780
3, 267, 732
11,199,184
1, 402, 093
8, 083, 050
3, 693,955
3, 766,159
1, 319, 276
426,196
62, 880,129
7, 882, 768
4,126,470
2,118, 957
3, 723,960
4, 438,454
2, 785, 696
11, 540, 437
42, 527,993
28, 051, 017
7, 083, 527
1, 685, 439
13, 085, 218
721, 406
2, 534, 257
241,291
1, 643,150
30, 552,642
337,354
192,311,565
4, 767, 257
276, 288
33, 061,877
3, 909,926
2,891,804
73, 266, 630
6, 658,089
1, 555,315
350,312
4, 283, 805
10, 678,022
725,908
1, 332, 822
3, 669,294
3,925,801
3, 875, 864

.09
.31
6.02
.49
1.66
.21
1.22
.56
.57
.20
.06
9.48
1.19
.62
.32
.56
.67
.42

3. 930,151
291, 264
190,163
19, 450
142, 020
135,052
175, 634
283, 239
1,176, 410
1,187, 380
230, 857
63, 738
380, 292

1.74

9, 019,076
520,769

6.41
4,23
L07
.25
1.97
.11
.38
.04
.25
4.60
.05
28.98
.72
.04
4.98
.59
.44
11.04
1.01
.23
.05
.65
1.61
.11
.20
.55
.60
.58
1.36
.08

285, 605,298 348, 859, 583 29,186, 624 663, 651, 505

100.00

101,352
4,425
37,371
1, 417, 724
8,302
8, 216, 894
114, 289
840, 532
262,134
155,153
3, 646, 758
104, 246
350,619
85, 790
311,095
23,947
116,856
95, 497
15, 753
262,154
424,258

59

STATISTICS OF INCOME

TABLE 2.—Personal returns—Distribution, by income classes, for the United
States; showi?ig the number of returns, net income, personal exemption, dividends,
tax paid, and percentages
[Income returned for the calendar year ended December 31,1923]

Income class

Exemptions from
Prior
j year loss
[deduction!
Number |
of re- ! Net income j from net |
income
Personal
turns i
for net
Dividends
taxable exemptions
income

342,0241 $238,306,097! $325,126i
Under $1,000 i
14,206,922
26,4781
Under $1,000
951,015
925,930! 1,432,301,658
$1,000 to $2,000 i
22,567
, 589,3941 2,251,126, 959
$1,000 to $2,000.
750,815! 4,226, 249,091 1,174,186!
2,000 to $3,000 i
45,8971
720,155 [ 1,842,883, 354
$2,000 to $3,000.
336, 205 l,119,444,035| 1, 830, 735
$3,000 to $4,000 i
97,990|
789,257 2,692,232,34l|
$3,000 to $4,000
304,866,081 2,733, 8801
69,290
$4,000 to $5,000 1
149, 680'
522,8761 2,344, 600,494
$4,000 to $5,000
21, 586,983! 480,874)
3,936
$5,000 to $6,000 i
755,014, 549
165.318;
137,311
$5,000 to $6,000
641,142,431!
722, 617!
99, 542
$6,000 to $7,000
517, 274,863,1 801,363i
69, 230
$7,000 to $8,000
415, 559, 761
650,920!
48,885
$8,000 t o $9,000
_.
367,412,942
790,244!
38,726
$9,000 to $10,000
303, 694,112
747, 947!
28,971
$10,000 to $11,000
275, 879,982
719, 729i
23,993
$11,000 to $12,000
243,335, 513
626,0681
19,492
$12,000 t o $13,000
218,293,060
623, 6011
16,183
$13,000 to $14,000
200,900,025J
788,328 i
13,867
$14,000 t o $15,000
773, 751,845 2,888,052;
44,948
$15,000 to $20,000
542, 507,052 2, 207,448!
24,347
$20,000 t o $25,000
407, 615,063 1,778,9651
14,919
$25,000 t o $30,000
565,631,990 2, 276; 664!
16,441
$30,000 to $40,000
j
377,433,4151 1, 528, 540)
l
8,472
$40,000 to $50,000
269,934,757! 1,028,140,
4,945
$50,000 to $60,000
199,791, 7901
3,090
$60,000 to $70,000
i
147,977,609 j 671, 681 j
596,828|
1,981
$70,000 t o $80,000
121,361, 730
361,458
1, 435
$80,000 to $90,000
94,832,351!
1,001
$90,000 to $100,000..__
280,656,213! 226, 765!
1, 665,120!
2,339
$100,000 to $150,000...
127,882,393!
837, 892!
750
$150,000 to $200,000..-!
77,299,661
348!
$200,000 to $250,000..-i
55, 401,9581 532,0451
2,907
2031
$250,000 t o $300,000.. .
75,471,811
609,193!
$300,000 to $400,000.-1
216
49,097,383!
$400,000 to $500,000..-!
111
62, 515, 897! 1, 819,528
786,838
$500,000 to $750,000..-!
103
32, 591,312
$750,000 to $1,000,000-1
38
46,811,543
$1,000,000 to $1,500,0001
39
19,968, 575!
$1,500,000 to $2,000,000!
12
28,172,015}
$2,000,000 to $3,000,000:
12i
20,480,046
$3,000,000 to $4,000,000
6
$4,000,000 to $5,000,000;
1
(2)
i
$5,000,000 and over...,
4
2
Classes grouped
!.
36, 639, 702J.
Total

$564, 914,206
671,065
2,415,027,135
1, 591,462, 999
5,339,160,089
1,244,819,604
1,198,254,894
1,925,601,997
238, 516,913
1,390, 683,975
8,135,131
317,392,511
224,526,282
155,650, 709
108, 748,089
84,908,899
62,516,797
52,149, 250
42,004,082
34,814,384
29, 580,134
94,078,191
50, 286,230
30,477, 265
33, 026,076
16, 602,480
9,433,019]
5,847,3781
3, 755, 6451
2,679,224 j
1,835,030
4,149,365
1, 264, 548
580,050
315, 900
330,272
172, 500
148, 265
47,000
55,902
16,400|
10,400
6,400
(2)
4,000

norma ltax
Interest Capita
on Gov- net gain
ernment
from
obligasale of
tions not
assets
wholly held for
exempt more than
from tax two years

$917,325
3,220,295
143,805
63,331,500 1, 545, 647
24,853,183
575,820
98,188, 655 1,808,193
48,697,049
726, 282
105, 364,866 [ 2,346,037]
80,175,407! 1 484,06l!
120,857,029| 1,429,894
114, 948, 672, 2, 268,903
19,160, 753! 306,819
46, 702, 690
800,418.
77, 620,922 1,164, 056
70,276, 260 1,008,150).
67,199,676! 1,018, 774
65,089, 007; 1,035, 783
60,806,8731
744, 385
57,851,409'
748, 765
54, 537, 740;
734, 987
52,062, 250! 704,407
49,703,8851
714,809
213,488,153' 2, 715,212
173,603,801, 2,407,437
141,090,392 1,962, 679
219,865,142 2, 883, 614 $9, 541,967
159, 988,152! 2, 315,018 12,964,404
121,345,857; 1,265,093 15,470,981
93,286,795 1, 275, 218 14,037, 663
76,197,187) 847359 1 1 1 2 4 3 5 8
847,359) 11,124,358
,
60,161,441
11,587,072
737,728 9,433,924
47, 560,515
153, 793, 991 1,619,069 35,180, 605
276,425 19, 221,473
72, 527, 554
723,431 16,517,509
41,332,983
341,771 14,480, 409
31,560,850(
357, 728 18,531,854
43,663,455!
391, 561 15,727,300
28, 528, 742|
452,342
34,152, 756! 417, 714 20, 510, 760
24,088,483 i 141,068 8, 571,989
17,416,503
175,097 26, 712,014
7,960, 8601
47,256 12,952, 939
15,859,353
15,768,424
130,374 12, 738,155
8, 513, 052
70,980
(2)
2
(2)
()
()
()
()
159, 60]. 4,229,039
35, 728,185

._ 7,698,321 24,840,137,364 34,266,149.17,284, 660, 685 3,126, 503,482 43,941,095 305,393,768

1

Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayers.
54441—25t
5

2




60

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—Continued
Income class

U n d e r $1,000 1
U n d e r $1,000..
$1,000 t o $2,000 i
$1,000 t o $2,000.
$2,000 t o $3,000 1__»-„
$2,000 t o $3,000
$3,000 t o $4,000 ! .
_ .
$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 to $6,000
-._
$6,000 t o $7,000
$7,000 t o $8,000
$8,000 to $9,000
$9,000 to $10,000
-...
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
_
$15,000 to $20,000
$20,000 t o $25,000
$25,000 t o $30,000
$30,000 t o $40,000
$40,000 to $50,000
$50,000 t o $60,000
$60,000 t o $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $ 1 0 0 , 0 0 0 . . . .
$100,000 to $150,000..
$150,000 to $200,000
$200,000 to $250,000
$250,000 t o $300,000
$300,000 to $400,000
$400,000 to $500,000
—
$500,000 to $750,000
$750,000 t o $1,000,000
$1,000,000 to $1,500,000
_
$1,500,000 to $2,000,000...
$2,000,000 t o $3,000,000..
$3,000,000 t o $4,000,000.._
$4,000,000 t o $5,000,000
$5,000,000 a n d over
2

Classes grouped
Total . . .
1
2

Normal

tax

Surtax

Tax on
capital net
gain 12H
per cent

Average
amount of
tax per
return

Average
rate of
tax

$316,602

$316,602

$11.96

2.23

18,190,038

18,190,038

11.44

.81

16,570,881

16, 570,881

23.01

.90

20,804,454

20,804,454

26.36

.77

25,165,340

25,165,340

48.13

1.07

11,983,852
11, 599,310
11,331,493
10,362, 844
10,202, 579
9,096,139
8,939,251
8,317, 810
7,889, 537
7,656,035
33,400,473
~" "~ . 28,566,466
25,605,118
$980, 550 42,877,442
1,304,400 35,118,190
1, 592,951 29,322,484
1,396,033 24, 686,551
1, 069,474 20,345,195
1,122, 286 18,548,603
913, 568 15, 975, 764
3,400,099 55, 719,390
1,837,762 29,707,638
1, 569, 622 18, 795, 742
1,342, 623 13, 600,823
1,752, 851 19,401,606
1,458,617 12,266,946
1,929, 298 16,082,504
9,415,930
807,144
9,734,553
2,509,694
3,560,048
1,121,075
6,021,159
1,487,902
4,031,143
1,194,202

87.28
116. 53
163. 68
211. 98
263.45
313. 97
372. 57
426. 73
487. 52
552.10
743.09
1,173.30
1,716.28
2,607.96
4,145. 21
5,929. 72
7,989.18
10,270.16
12,925.86
15, 959. 80
23,821.89
39,610.18
54,010. 75
66,999.12
89,822. 25
110,513. 03
156,140. 82
247, 787. 63
249,603.92
296,670. 66
501,763. 25
671, 857.16

1.59
1.81
2.19
2.49
2.78
3.00
3.24
3.42
3.61
3.81
4.32
5.27
6.28
7.58
9.30
10.86
12.36
13.75
15.28
16.85
19.85
23.23
24.32
24.55
25.71
24.98
25.72
28.89
20.79
17.82
21.37
19.68

12,441, 572

2,488,314.40

33.96

29,186, 624 663, 651, 505

86.21

2.67

11,983,852
11, 240,635
10,560,027
9,449, 625
9,185,351
8,015,904
7, 675, 565
6,936,198
6,378,042
6,003, 555
23,814,854
17,154,922
13,090. 548
17, 218, 897
10, 843,413
7,312, 781
5,128,253
3,471,020
2,921, 666
2,219,337
6,046,073
2,483, 889
1,449,134
798,873
1,039,579
577,911
662,948
361,198
344, 529
31,540
143, 216
14, 648

$358,675
771,466
913,219
1,017,228
1,080,235
1,263,686
1,381,612
1,511,495
1, 652,480
9, 585, 619
11,411,544 ~
12,514, 570
24,677,995
22,970,377
20,416, 752
18,162, 265
15, 804, 701
14, 504, 651
12,842,859
46,273, 218
25,385,987
15, 776,986
11,459,327
16, 609,176
10,230,418
13,490,258
8, 247,588
6,880,330
2,407,433
4,390,041
2, 822, 293

12,045,099
285, 605,298 348. 859. 583

396,473

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




Total tax

61

STATISTICS OF INCOME

TABLE|3.—Personal returns—Simple and cumulative distribution by income classes
[Income returned for the calendar year ended December 31, 1923]
Returns
Simple distribution
Income class
Number
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 , 0 0 0 . . .
$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 grouped l

Total.

_..

_

__
.

_.i
j
j
!

Per cent
of total

368, 502
2, 515, 324
2,470, 970
1,125, 462
592,166
141, 247
99, 542
69, 230
48,885
38. 726
28,971
23, 993
19, 492
16,183
13, 867
44, 948
24, 347
14,919 '
16,441
8,472
4,945
3,090
1,981
1,435
1,001
2,339
750
348
203
216
111
103
38
39
12
12
6
1
4

4.79
32.67
32.09
14.62
7.69
1.84

1.29
.899
.635
.503
.377
.313
.254
.211
.181
.584
.316
.194
.215
.110
.064
.041
.026
.019
.013
.031
.0098
.0045
.0026
.0028
.0015
.0013
.0005
. 00051
.00017
. 00017
. 00008
. 00001
. 00006

Cumulative distribution
Over the
class
below

Under
the class
above

7,
7,
4,
2,
1,

368, 502
100
2,883, 826
95.21
62.54
5, 354, 796
30.45
6,480, 258
15.83
7, 072, 424
8.14
7, 213, 671
6.30
7, 313, 213
5.01
7, 382, 443
4.111
7,431, 328
3.476
7,470, 054
2. 973
7, 499, 025
2.596
7, 523, 018
2.283
7, 542, 510 I
2.029
7,558,693 "
1.818
7, 572, 560
1.637
7,617, 508
1.053
7, 641, 855
.737
7, 656, 774
.543
7, 673, 215
.328
7, 681, 687
.218
7, 686, 632
.154
7, 689, 722
.113
7, 691, 703
.087
7, 693,138
.068
7, 694,139
.055
7, 696, 478
.024
7, 697, 228
. 0142
7,697, 576
.0097
7.697, 779
.0071
7, 697, 995
.0043
7, 698,106
.0028
7, 698, 209
.0015
7, 698, 247
.0010
7, 698, 286
.00049
7, 698, 298
.00032
7,698,310
. 00015
7, 698, 316
.00007
7, 698, 317
. 00006
7.698, 321

698,321
329,819
814,495
343, 525
218, 063
625,897
484,650
385,108
315,878
266,993
228, 267
199, 296
175, 303
155,811
139,628
125, 761
80,813
56, 466
41, 547
25,106
16, 634
11,689
6,618
5,183
4,182
1,843
1,093
745
542
326
215
112
74
35
23
11

7,698,321 jlOO

Classes grouped to conceal net income and identity of taxpayers.




Cumulative percentages
Over the
Under
class
i the class
below I above
4.79
37.46
69.55
84.17
91.86
93.70
94.99
95.889
96. 524
97. 027
97. 404
97. 717
97. 971
98.182
98. 363
98. 947
99. 263
99. 457
99. 672
99. 782
99.846
99.887
99.913
99.932
99.945
99.976
99. 9858
99.9903
99.9929
99. 9957
99.9972
99. 9985
99.9990
99. 99951
99. 99968
99. 99985
99. 99993
99. 99994
100.

G2

STATISTICS OF INCOME

TABLE 3.—Personal returns—Simple

and cumulative distribution by income

classes—Continued
Net income
Simple distribution

Income class

. Amount in
each class
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 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 L
Total
1

$252, 513, 019
3, 683,428, 617
6, 069,132, 445
6, 811,676, 376
2,649, 466, 575
776, 601, 532
641,142,431
517, 274, 863
415, 559, 761
367, 412, 942
303, 694,112
275,879,982
243, 335, 513
218, 293, 060
200, 900, 025
773, 751, 845
542, 507, 052
407, 615, 063
565, 631,990
377, 433,415
269, 934, 757
199, 791, 790
147, 977, 609
121, 361, 730
94, 832, 351
280,656, 213
127,882, 393
77, 299, 661
55, 401, 958
75, 471, 811
49, 097, 383
62, 515,897
32, 591, 312
46, 811, 543
19,968, 575
28,172, 015
20, 480, 046

0)
0)

36, 639, 702
24,840,137, 364

Per cent

Cumulative distribution

Over the
class below

$252,513, 019
1.02 $24, 840,137, 364
14.83 24, 587, 624, 345 3, 935, 941, 636
24.43 20, 904,195, 728 10, 005, 074, 081
15.35 14, 835, 063, 283 13,816, 750, 457
10.67 11, 023,386,907 16,466, 217,032
3.13 8, 373, 920, 332 17, 242,818, 564
7, 597, 318,800 17,883, 960, 995
2.58
2.08 6,956,176, 369 18, 401, 235, 858
L67 6,438,901, 506 18, 816, 795, 619
6, 023, 341, 745 19,184, 208, 561
1.48
5, 655, 928,803 19, 487, 902, 673
1.22
5, 352, 234, 691 19, 763, 782, 655
1.11
5, 076, 354, 709 20, 007,118,168
.98
.88 4,833, 019,196 20, 225,411, 228
.81 4, 614, 726,136 20,426,311,253
3.12 4, 413,826, 111 21, 200, 063, 098
2.18 3, 640, 074, 266 21, 742, 570,150
3,097, 567, 214 22,150,185, 213
1.64
2.28 2, 689, 952,151 22,715,817, 203
2,124, 320,161 23, 093, 250, 618
1.52
1, 746,886, 746 23, 363,185, 375
1.09
1,476, 951,989 23,562,977,165
.80
1, 277,160,199 23, 710,954, 774
.60
1,129,182, 590 23, 832, 316, 504
.49
1, 007, 820, 860 23, 927,148, 855
.38
912,988, 509 24, 207,805, 068
1.13
632, 332, 296 24, 335,687, 461
.51
504, 449, 903 24,412,987,122
.31
427, 150, 242 24, 468, 389, 080
.22
371, 748, 284 24, 543,860,891
.30
296, 276, 473 24, 592,958, 274
.19
247,179, 090 24, 655, 474,171
.25
184, 663,193 24, 688, 065,483
.13
152, 071,881 24, 734,877, 026
.19
105, 260, 338 24, 754,845, 601
.08
85, 291, 763 24, 783, 017,616
.11
57,119, 748 24,803, 497, 662
.09
0)
0)
0)
0)
(0
36,639, 702 24,840,137, 362
0)
.15
100

Classes grouped to conceal net income and identity of taxpayers.




Under the
class above

Cumulative percentages
Over
Under
the class the class
below
above
100
98.98
84.15
59.72
44. 37
33.70
30.57
27.99
25.91
24.24
22.76
21.54
20.43
19.45
18.57
17.76
14.64
12.46
10.82
8.54
7.02
5.93
5.13
4.53
4.04
3.66
2.53
2.02
1.71
1.49
1.19
1.00
.75
.62
.43
.35
.24
0)
0)
.15

1.02
15.85
40.28
55.63
66.30
69.43
72.01
74.09
75.76
77.24
78.46
79.57
80.55
81.43
82.24
85.36
87.54
89.18
91.46
92.98
94.07
94. 87
95. 47
95.96
96. 34
97.47
97.98
98. 29
98. 51
98.81
99.00
99.25
99.38
99.57
99. 65
99.76
99.85
01
)
C)
100

63

STATISTICS OF INCOME

TABLE 3.—Personal returns—Simple and cumulative distribution by income
classes—Continued
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 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 i
Total..

_

$316,602
18,190, 038
16, 570,881
20,804,454
25,165, 340
11,983,852
11, 599, 310
11, 331, 493
10, 362, 844
10, 202, 579
9, 096,139
8,939, 251
8,317,810
7, 889, 537
7,656, 035
33,400,473
28, 566,466
25,605,118
42,877,442
35,118,190
29, 322,484
24,686, 551
20, 345,195
18, 548,603
15,975, 764
55, 719, 390
29,707,638
18, 795, 742
13,600,823
19,401,606
12, 266,946
16, 082, 504
9,415, 930
9, 734, 553
3, 560, 048
6, 021,159
4, 031,143

0)
C1)

12,441, 572

| 663,651,505

Cumulative distribution

Over the
class below

Under
Under the i Over
class above ! the class the class
above
! below

0.05
2.74
2.50
3.13
3.79
1.81
1.75
1.71
1.56
1.54
1.37
1.35
1.25
1.19
1.15
5.03
4.30
3.86
6.46
5.29
4.42
3.72
3.07
2.79
2.41
8.40
4.48
2.83
2.05
2.92
1.85
2.42
1.42
1.47
.54
.91
.60

$663, 651, 505
663, 334, 903
645,144, 865
628, 573,984
607, 769, 530
582,604,190
570,620, 338
559, 021, 028
547,689, 535
537, 326,691
527,124,112
518, 027,973
509,088, 722
500, 770,912
492, 881, 375
485, 225, 340
451,824,867
423,258,401
397,653, 283
354, 775,841
319,657,651
290,335,167
265,648,616
245, 303,421
226, 754,818
210, 779, 054
155, 059, 664
125, 352, 026
106, 556, 284
92, 955,461
73, 553,855
61,286,909
45, 204,405
35, 788,475
26, 053,922
22, 493, 874
16,472, 715

$316,602 J 100
18,506,640 i 99.95
35, 077, 521
97.21
55,881,975
94.71
81,047, 315
91. 58
93, 031,167
87.79
104, 630,477
85.98
115,961,970
84.23
126, 324, 814
82. 52
136, 527, 393
80.96
145, 623, 532
79.42
154, 562, 783
78. 05
162,880, 593
76.70
170, 770,130
75.45
178,426,165
74.26
211,826,638
73. 11
240, 393,104
68.08
265,998, 222
63. 78
308,875, 664
59.92
343,993,854
53.46
373,316, 338
48.17
43.75
40.03
418,348, 084
36.96
436,896, 687
34.17
452,872, 451
31.76
508, 591,841
23.36
538,299,479
18.88
557, 095, 221
16.05
570,696,044
14.00
590,097,650
11.08
602, 364, 596
9.23
618,447,100
6.81
627,863, 030
5.39
637, 597, 583
3.92
641,157,631
3.38
647,178, 790
2.47
651, 209,933

1.87

12,441, 572

Per cent

0)
0)

0)

100

i Classes grouped to conceal net income and identity of taxpayers.




Cumulative percentages

0)

663, 651, 505

0)
0)

1.87

0.05
2.79
5.29
8.42
12.21
14.02
15.77
17.48
19.04
20.58
21.95
23.30
24.55
25.74
26.89
31.92
36.22
40.08
46.54
51.83
56.25
59.97
63.04
65.83
68.24
76.64
81.12
83.95
86.00
88.92
90.77
93.19
94.61
96.08
96.62
97.53
98.13

0)
0)

100

64

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, 1923]
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
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

32,907
13,547
25,277
296, 619
46,300
77,658
10, 956
40,654
32,074
47,086
15, 399
392,813
110,112
82,258
57,500
53,598
36,183
27,180
73,141
210,016
215,002
49, 276
17, 708
117,211
26,423
44,178
5,351
21,105
176, 055
7,243
682,117
45, 694
12,220
283,540
48, 299
40, 279
442,656
37,022
17, 733
13,386
45, 755
116,813
20,054
12,340
46, 630
76,168
54,833
126,318
14,953

Texas

Utah..
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming

Total-

„_

4,505,729

Net income
$116,844, 576

Men—Heads of families

Number
of returns

$1,918,661

152, 792
37,482, 266
83.525,968
1,423,023
1,143, 705, 702 25,399,849
146,126, 556
2,183, 573
6, 705,331
293,613, 828
921,080
38,246, 505
190, 694,239
5,051,943
114,913,151
2, 627, 284
166,140,380
2,741,949
29,651,036
787, 288
38,084,710
112,017
1,558,777,708
41,149,941
372, 739,154
5,612, 520
257,116,398
2, 617,457
163,348,949
1,390,120
153,171,356
2, 551, 243
102,388,308
519,435
96,261,080
1,658,218
266,983,448
7, 529,389
875,930, 757
27, 040,490
756,970,116
20,146, 111
206, 741, 504
4,583,490
61,115,942
1,250, 825
425,190,296
8,471,965
71, 575,471
424,029
143, 750, 522
1, 814, 898
14, 957, (542
88, 223
71,532, 541
1,031,712
736, 675, 694 20, 525,691
20, 083, 689
88,961 i
2,947,429,089 118,167,876 i
153,881,897
3,385,187
32,901,159
177,946
1,021,092,769
21,643,728
170, 571,749
2, 894,756
130,876,065
1, 788,391
1,699,357,070
47,403,079
137,421,407
4,230,194
63, 245, 728
1,109,187
36, 596,618
225,894
167, 785, 576
3, 034,771
336,096,884
1, 745,364
61,090,028
520,264
43,030,412
595,292
171, 526,933
2,566,279
208, 239,444
948,211
188, 705,130
2,559,483
396,670,003
6,418, 504
42,125,891
324,400
16, 762,983,344

i Alaska included in the State of Washington.




Tax

j
j
|
j

418,258,314

2,901

Net income

Tax

$8,127,200

$124,658

3,476
715
906
31,821
10, 984
8,977
3,498
4,810
3,697
2,804
6,223
24,337
13,880
18,594
1,611
10,301
1,570
3,568
418
1,683
15,177
600
67,119
3,326
478
27,368
2,757
2,972
47,814
4,198
1,440
857
3,918
8,619
1,182
1,105
3,799
5,075
4,514
8,985
857

2, 069, 675
5,022,078
68,496,417
9, 723, 551
21,843, 814
3,145,244
11,301,154
7,365,896
10,335,312
1,872, 733
1, 898,061
99,349,041
26,864, 021
19,921,942
8,414,974
13,358,330
10, 502, 570
6,778,094
19,865,990
71,838, 606
39,466,675
40,454,957
4, 624, 208
28,807, 794
3, 564,165
9,057,174
981,933
4,476,098
49,424,109
1,434,228
223,423,460
9, 582,771
1,137,419
73,326,999
7,543,755
7,302,417
140,003,964
10,712,298
4,874,164
1,9ol,815
11,586,015
23,064,315
2,820,503
2,966,995
10, 993,433
12, 717,199
12,436,629
22,827,842
2,074,042

10,829
72,518
1,228,027
93,076
413,808
52,650
218, 504
92, 697
158,866
17,911
11,022
2,020,911
251,734
137,377
64, 763
171,443
182,075
92,374
465,680
1, 846,280
913,957
186,178
72,325
396, 666
39,171
90,554
6,617
47,871
952,394
6,146
6,392, 599
150,720
6,344
1,100, 536
85,115
66,459
3,902,596
134,334
116,263
7,624
178,256
225,819
21,257
76,398
128, 236
123,311
210.887
277,463
15,659

413, 682

1,191,732,079

23,658,958

1,954
22,359 !
4,087 I
8,164 !
1,183
3,480

65

STATISTICS OF INCOME

TABLE 4.—Personal returns—Sex and family relationship—Distribution by States,
for the United States—Continued.
Women—Heads of families
States

Alabama
Alaska l
_
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
_

Number
of returns Net income
_.

_.

_,

Total

$2, 372, 280

370
426
12, 397
1,342
2,514
383
2,575
1, 223
1,650
295
287
10,445
2,778
2,096
1,088
1,754
1,314
1,087
2,591
10,489
4,401
8,610
502
3,770
585
1, 064
98
704
6,067
136
31,478
1,551
107
7,740
1,068
1,153
13, 649
1,589
570
292
1,377
5,417
330
449
2,012
1,225
1,088
2,448
199
157,669

842,034

1, 222,162
34,684,491 I
3, 367, 814
8,100, 251
949,647
7, 225, 674
3, 286, 537
4, 272, 097
956, 581
589,428
34,818,185
6,448, 879
4,326, 416
2,109, 207
4, 768, 377
3, 719,461
2, 488, 541
8,124, 293
26,953,109
12, 809, 667
17, 252,168
1, 283,831
11, 079, 361
1,152,935
2, 356, 617
273, 262
1, 725,980
19, 429, 664
414,384
102,496, 316
3,981,085
276,152
20,819, 018
2, 597, 535
2, 786, 226
43,955,178
4,118, 637
1, 424, 559
576, 434
3, 561, 895
14,063,815
904, 203
987,921
5, 524, 689
3,128, 365
2, 673, 077
5, 967, 493
431, 783
449, 677, 714

i Alaska included in the State of Washington.




Tax

All other—Men
Number
of returns

$23,128

10,194

2,782
15, 274
633, 896
81, 268
174, 713
7,797
129, 042
35, 520
33, 556
42, 900
1,422
776, 779
45,938
25, 349
11, 680
55, 303
53, 279
17, 249
296, 319
526, 847
222, 779
114, 297
14, 674
513,179
7,935
9,690
3,230
25,661
302, 357
8,207
3, 356, 280
72, 266
2,552
445, 269
36,910
70, 296
1, 478, 621
94, 534
15, 074
1,282
43, 442
169, 606
17,880
8,349
39,891
48, 830
27,802
64, 077
2,965

5,785
5,435
121, 071
13, 808
38,367
4,272
13,654
8,748
12,438
1,917
6,007
161, 377
42,420
30, 962
16,151
11, 882
13,738
10, 659
31, 269
91,071
83, 512
40,027
5,646
40, 835
11, 701
14,234
3,494
9,363
56, 267
2,828
263, 361
11, 352
3,998
100, 793
13,119
18, 517
161,358
13, 525
5,746
5,601
11, 067
39,193
6,576
5,255
16, 567
33,121
23,060
39, 540
6,150

10,207, 976

1, 697, 031

Net income
$21,182, 348

Tax
$490, 372

10, 223,391
146,089
12, 317, 602
255,340
259, 591, 744 5,859, 568
24,191, 037
395, 760
76,685,101
1, 534, 737
7, 957,844
128, 686
35, 570,976
1,127,933
18, 324,876
590, 323
26,421,478
482, 311
4,880, 701
165,045
9, 709,171
117, 060
351, 730, 844 9, 900,702
75,634, 271
1,138,190
55, 309,404
769, 825
27, 373, 686
419, 883
25, 328,988
503, 919
30,920, 205
994, 638
328, 360
19, 916, 485
63, 511, 817 1, 587,816
221,405,657
6, 392, 452
152, 249,092
4, 219, 630
70,127,142
1,152, 938
11,097,693
207,688
84, 022,953
1, 861,017
18, 684, 696
194,138
26, 385, 766
410, 671
6, 014, 679
80, 996
16,845, 931
240, 923
127, 793, 294 3, 736,136
5,493, 881
90,924
675, 868,494 30,143,956
23, 582, 245
515, 232
6, 545, 094
64,861
217,185, 262
4, 964, 598
28,157, 295
555, 671
34, 924, 262
601, 283
351, 075, 279 9, 343,402
29,932, 557
850, 581
10,894, 692
171. 538
8, 459, 609
89,809
25, 668, 561
590,924
80,884, 312
1, 822, 571
10,478, 037
111,369
9, 577,982
233,135
34, 408,981
577, 328
55, 502,940
792, 674
41,596,903
719, 369
81,254,332
1, 369, 318
10, 725, 498
152,068
3, 633,625, 088 99,193, 757

66

STATISTICS OF INCOME

TABLE 4.—Personal returns—Sex and family relationship—Distribution
for the United States—Continued

by States,

Wives making separate returns
from husbands

All other—Women
States
Number
of returns
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
Ehode Island
South C a r o l i n a South Dakota....
Tennessee
__
Texas
Utah
Vermont
Virginia
Washington
West Virginia....
Wisconsin
Wyoming
Total
1

Net income

3,627

$7, 358, 268

$132, 774

1,353
1,989
51,109
5,671
! 17,778
1,955
! 13,226
3,944
5,750
1,067
933
62, 779
10,790
10,528
7,276 !
5,733
4,378
5,817
11,679
58,128
27,887
13,704
1,876
17,250
2,212
6,177
409
3,326
31, 284
657
143,426 I
5,453 I
1,085 !
36,615 !
4,180 !
5,731 |
59,939 j
8,367
2,176
1,639
5,271
13,233
1,583
2,286
6,900
9,864
4,837
14, 401
802

2, 362, 777
4, 534, 045
117, 045, 068
11,131,806
50,311, 743
4, 437,881
28,184, 362
8, 682, 036
10, 958, 819
3, 612, 954
1,486, 229
146, 241, 631
19, 892, 790
21,401, 426
11, 582, 460
11, 954,128
10, 244, 805
13, 961,396
29,822,646
141,152, 521
54,345, 677
23, 809, 234
3,375,195
37, 287, 425
3, 369, 586
9,950,061
753, 524
7, 772, 214
76,084, 392
1,172, 714
394, 925, 799
10, 464, 898
1, 676,460
81,111,883
7,923, 776
10, 748, 239
160, 649, 813
22,122, 994
4, 327, 793
2, 207,421
10, 854, 655
28,348, 599
2,833,045
6, 772, 370
14,362,354
15,938, 258
10,117,490
29, 773,855

51, 921
93,665
3, 051, 767
207, 277
1, 502, 609
132, 471
870, 910
187, 743
151,008
195, 211
16, 876
4,845,173
348,499
365,331
158, 041
260, 248
363,453
541,002
1,133, 555
3, 657, 646
1,116,104
548, 336
65, 607
1,018, 805
37,736
119, 502
11,498
191, 692
2, 571, 262
13,968
18, 798,464
274,152
13, 518
1,852,137
132, 537
190, 054
5, 784, 978
767,450
74, 998
16, 717
216,471
715, 570
24, 452
362, 737
203,472

718,080

1,690,728,371

Alaska included in the State of Washington.




Tax

Number
of returns Net income
534

214
707
12,778
1,158
5,339
453
2,207
909
941
338
178
17,254
1,747
1,043
778
1,314
1,038
888
2,867
21,059
5,390
4,149
508
2,915
318
1,324

174,376
535,089
12,457

8,653
114
34,153
815
166
6,961
766
471
15,062
2,264
560
153
1,693
2,008
517
317
1,543
1,647
931
2,358
285

54,440,299

170,573

$3,179, 718

Tax
$151,382

21, 480
715,432
190, 596
3,171,779
2, 754,485
60,993,015
306, 778
6, 031, 960
867, 986
23, 249, 982
159,409
2,449, 564
684, 718
11, 645,829
160, 388
3,927,764
198, 469
4,760, 258
110, 921
1,855, 245
464,052
9,585
82,042, 713
4,186, 623
8, 927, 957
485,887
5,166, 745
211,131
2,517,262
74,470
5,834, 700
181, 804
3,034,140
57,436
3,558, 613
148,493
527,678
12, 951,390
3, 064,278
75,735,344
1,432.436
26,091,859
13,991, 777
74, 320
1,997,140
823, 586
18,887,691
18, 397
909, 094
3, 652,422
88, 942
2,255
230,449
105, 291
2, 499, 358
41,334,024
2,464,802
7,360
337,073
221,171, 740 15,452,390
369, 700
5,145,722
11, 067
437,712
3, 055, 609
44,160, 636
204, 937
4,499, 067
175,321
3,216,804
5,353,954
83, 710,167
580,996
10,441, 709
68, 255
2, 264,419
378,964
219, 941
6, 577,246
111,797
5, 069, 930
30, 686
1, 817, 490
56,911
1, 464,329
154,088
5, 770,555
72,318
4,110,813
183,947
4,813,973
354, 625
10, 546,403
13, 220
729, 984
849,072,012

46, 548,422

67

STATISTICS OF INCOME

TABLE 4.—Personal returns—Sex and family relationship—Distribution by States,
for the United States—Continued
Community property income
States

Alabama
Alaska i . . .
Arizona. .
Arkansas
California
Colorado.
Connecticut...
Delaware
District of Columbia..
Florida
Georgia
.
Hawaii
Idaho.
Illinois
Indiana
.
Iowa
Kansas.
Kentucky...
Louisiana
.
Maine _
Maryland.. .
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
. . . .
Montana
Nebraska
Nevada._
New Hampshire
New Jersey
New Mexico
New York
North Carolina.
North Dakota
Ohio
Oklahoma
Oregon.
Pennsylvania
Rhode Island
.
South Carolina
South Dakota...
Tennessee
Texas
Utah
Vermont .
Virginia
Washington...
West Virginia
Wisconsin . .
Wyoming
*
1

Numof returns

Net income

802

$5. 830. £99

776

13,386,366 j 1,031,188

Tax

Grand total

Number
of returns

51,049
$217,207

1
. .
__

j

1,302

6,161,682

158,214

52,992,961

2, 268,138

604

2, 500,122

48,472

624

3,731,641

121,788

15,400

125,367,045

5,887,295

8,957

52,348,040

1,611,477

35, 557

262,318, 756

11,343,779

j
j

7,092
!
i

i

Total

Alaska included in the State of Washington.

54441_25t




6

22,899
35,788
517,109
72,366
149,820
19,202
75,796
49, 591
71,341
12,421
25,012
676,489
178,831
135,864
86,291
79,091
67,440
48,435
127, 770
415,100
350,072
134,360
27, 851
192,282
42,809
70,545
10,467
36,876
293,503
12,202
1,221,654
68,191
18,054
463,017
70,189
69,123
740,478
66,965
28,225
21,928
69,081
200,683
30,242
21, 752
77,451
136,057
89,263
194,050
23,246
7,698,321

Net income

$159,064,390

Tax

$2,840,975

603,100
59, 526,474
2,050,416
109,793,634
1, 697,902,803
39,958,780
200, 572, 724
3,267,732
473,804,719
11,199,184
57. 1 Rfi. fi85
1,402,093
8,083,050
284,622, 234
3,693,955
156. 500. 260
3,766,159
222,888,344
1,319,276
42,829,250
426,196
58,393,333
62,880,129
2,272, 960,122
7,882, 768
510,507,072
4,126,470
363, 242, 331
2,118,957
215,346, 538
3,723,960
214,415,879
4,438,454
213,802,450
2,785,696
142,964,209
11,540,437
401,259,584
42, 527, 993
1,413.015,994
28,051,017
1,041,933,086
7,083,527
372,376,782
1,685,439
83,494,009
13,085,218
605,275,520
721,406
99,255,947
2,534,257
195,152,562
241,291
25, 711,611
1,643,150
104,852,122
30, 552,642
1,050,741,177
337,354
32,667,610
4,565,314,898 192,311,565
4,767,257
206,638,618
276,288
42, 973,996
33,061,877
1,457,696,567
3,909,926
221,293,177
189,854,013
2,891,804
2,478,751,471
73,266,630
214,749,602
6,658,089
87,031,355
1,555,315
50,170,861
350,312
226,033,948
4, 283,805
613,494,900
10,678,022
79,943,306
725,908
64,800,009
1,332,822
242,586,945
3,669,294
351,985,059
3,925,801
260,343, 202
3,875,864
547,039, 928
9,019,076
57,376,054
520,769
24,840,137,364

663,651,505

68

STATISTICS OF INCOME

TABLE 5.—Personal returns—-Sex and family relationship—Distribution
come classes for the United States

by in-

[Income returned for the calendar year ended Dec. 31, 1923]

Income class

Joint returns of husbands and wives,
with or without dependent children,
including husbands whose wives,
though living with them,filedseparate
returns
Number of
returns ! Net income

Under $1,0001
Under $1,000
$1,000 to $2,000 i
$1,000 to $2,000
$2,000 to $3,000 i
$2,000 to $3,000
$3,000 to $4,000 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
$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.

104,666
1,403
517,603
112,583
1,593,015
342,294
308,148
608,907
51, 530
411,820
2,228
105,833
75,514
51,313
35,863
28,049
20,429

17,064
13,620
11,272
9,617
30,466
16,232
10,667
5,463
3,110
1,908
1,237
905
625
1,428
459
201
116
111
65
59
22
23
10
4
4
1
4
4, 505,729

$64,151, 548
786, 642
843, 058,136
159.727,327
3,851, 718, 795
929, 871, 533
1,024, 510, 673
2,070,988,950
225, 879,285
1,847,297,051
12,227,204
582,374, 456
485, 503,865
383,208,032
305,188,856
266.071,328
214,199,507
196,196,712
170,018,505
152,029,038
139,296,046
524,143,189
361,712,824
268,605,528
367, 248,484
243,260,944
169,705,252
123,289,382
92,308, 288
76,551,362
59,153, 700
170,879,980
78,392,261
44,854, 552
31,475,479
39,357,382
28,795, 758
35,344,844
19,047,717
27, 767,163
16,808,466
9,619,706
13,717,892
(2)
()
36,639, 702

Tax

Men—Heads of families

Number
of returns

Tax

10,334

$7,167,405

170,969
6,542
107,591
21,911
11,025
34, 715
2,087
22,292
97
5,759
4,271
3,016
2,127
1,644
1,165
1,043
783
688
622
1,914
971
613

264,291,960
9,239, 527
254,440,174
59,198,879
36,768,102
120,068,633
9,244,814
100,057,461
530,367
31,700,870
27,624,347
22,555,164
18,043,397
15,610,698
12,198,127
12,028,552
9,796,571
9,291,629
9,021,131
32,975, 322
21, 592,195
16,776,710
21,811, 798
12,547,114
9,951,932
7,583,693
5,028,500
3,478,825
3, 700,559
9, 703,450
2,748,136
3,146,663
1,655,046
4,242,057
944,282
2,440,075

1,959,490
603,016
787,937
365,819
1,225,420
103,166
672,516

2,527,914

881,301

1,191,732,079

23,658,958

$18,575
""162," 456
~2,"§99~723
11,633,210
"l7,~627,~6l97
8,493,120
8,175,785
8,157,818
7, 487,803
7,401,926
6, 576,179
6,544,008
5,845, 968
5,606,372
5,397, 592
24,490,161
20,021,015
17, 711,190
30,015,781
24,458, 508
18,980,247
16, 392, 892
13,071,979
12,048,603
10,184, 510
35, 616,931
18,252,444
11,041,036
7,881,036
9,669,785
7, 559,984
8,258,115
5,630,381
6,041,488
3,103,997
1,325,603
2, 532,902

181
118
68
41
39
82
16
14
6
12
2
4

134, 575
691,128
937,508
531,353
474,468
475,084
404,874
522,424
334,224
400,281
399,607
351,364
401, 551
859,151
, 170,603
,077,444
, 694,179
191,532
,110,018
917,309
711,935

2

()

()

12,441, 572

16,762, 983,344 418,258,314

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




Net income

413,682

69

STATISTICS OF INCOME
TABLE 5.—Personal returns—Sex and family relationship—Distribution
come classes for the United States—Continued
Women—Heads of families
Income class

Number
! of returns Net income

U n d e r $1,000*
U n d e r $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 $4,000 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..
-_
$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

6,001

$4,309,242

78,087
2, 750
30, 805
4,978
4,475
10, 722
2,610
6,928
153
1,749
1,487
1,187
829
678
508
405

114,266, 964
3, 858,935
73,194,634
13, 464, 781
15,042,806
37,000, 839
11, 535, 561
30, 930,619
833,918
9, 647,072
9,637,291
8,868, 210
7,027,942
6,427, 588
5, 329,404
4, 645, 440

244
876
461
292
304
155
92
62
36
32
27
33
11
7
1
2
1
1
2
2

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

3,881, 344
3, 531,086
15,073,158
10, 249, 287
7, 992,304
10,447,057
6,910,279
4,994, 569
4,007, 969
2,698,198
2, 710,002
2,558,166
3, 996,156
1,807,932
1, 522,160
275,692
686,213
431, 891
706, 843
1, 802, 618
2, 526, 875

Tax

All other—Men
j Number of Net income
returns

132, 435
911
84, 087
1,036, 981
6,311
25,286
253, 853
3,545
76,675
186,923
3,453
43, 870
"267," 846'
266
156,913 v 11,321
134,073
7,970
193,946
5,784
181,284
4,124
154,002
3,434
110,985
2,706
91, 549
2,123
119, 285
1,777 I
101, 315
1,443 |
138,099
1,282 I
578,424
4,225
449,383
2,337
439, 686
1,544
686,700
1,671
566,129
862
487,757
583
436, 442
368
360,213
243
381,647
154
421, 420
125
820, 674
281
421,996
112
413, 748
48
85,710
36
235,196
46
66,109
11
248, 637
16
684, 724
6
560,489
6
4
1

157,

449,677, 714 10,207, 976

1, 697,031

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




Tax

$96, 585, 770
500,938
!9,291
112,457,751
1,488,740,034 13,061, 630
14,971,129
604,252,964 ~l6,"309,~862
12,157, 591
262,390,245
5,6l9,449
15, 353,850
195,662,956 "37407,-215
1, 466,110
61, 980, 765
1, 507, 587
51,655,298
1,479, 738
43, 271, 803
1,252,882
34, 959,615
1,175,019
32, 573,956
1,049,347
28,313, 593
949,334
24,430, 551
922,121
22,150,322
868,451
19,461, 894
840, 586
18, 592, 586
779,204
72, 758,231
2, 239,862
52,078,472
2,728,990
42,275,229
2, 587,361
57,521,606
3,963,916
38, 490,498
2,491,740
31, 799,150
3,481, 546
23,864,221
2,344, 491
18,240,763
2,451,434
13,015,657
1,943,400
11,866,417
1,922, 363
33,839,927
6,670,305
19,082,090
4, 549, 513
10,557,141
2, 548,387
10,026,471
2,315,701
15, 606,699
4,071,295
5,018, 505
1,260,725
9, 809,377
2,586,508
5,154,197
1,358,707
6,974, 874
1,580,060
1, 525,323
142,999
8, 760,495
2,143,880
3,430,024
1,178,858

3, 633, 625,088

19,193,757

70

STATISTICS OF INCOME

TABLE 5.—Personal returns—Sex and family

come classes for the United

relationship—Distribution

by in-

States—Continued
Wives making separate returns from
husbands

AH other—Women
Income class
Number
of returns
Under $1,000 L .
Under $1,000
$1,000 t o $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 t o $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 t o $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 t o $750,000
$750,000 t o $1,000,000...
$1,000,000 to $1,500,000.
$1,500,000 to $2,000,000.
$2,000,000 to $3,000,000
$3,000,000 t o $4,000,000.
$4,000,000 to $5,000,000.
$5,000,000 and over
Classes grouped 8

Total
1
2

77, 396
483
66, 726
395,372
8,701
73,908
5,152
32, 565
4,864
18,892
640
5,155
4,231
3,412
2,589
2,123
1,787
1,364
1,232
1,009
906
3,067
1,833
1,113
1,314
713
405
295
172
130
93
251
69
38
22
23
17
8
3
4

Net income
$59, 689, 216
162, 081
86,299,817
538,112, 647
21,203,700
178,090,359
17, 607,322
112,013,480
21,703,144
85,028, 496
3,498,108
28, 235,859
27,374, 763
25,495,611
21,929,993
20,178, 070
18, 775,789
15,680,293
15,392,333
13, 595,818
13,138,538
52,853,038
40,865,411
30, 542, 543
45,036,378
31,840,118
22, 271, 078
19, 071,081
12,882, 554
10,994,662
8,843,085
30, 307,097
11,649,060
8,390, 511
6,031, 299
8,002, 238
7,345, 018
5,127,029
2,477,465
4, 555,474

Tax

$4,020
4, 200, 820
2, 720, 667
1, 820, 584
1, 460, 205
547,028
616,788
575, 629
515, 534
476,152
533, 412
407, 099
474, 557
418,619
360, 706
1,469,178
1, 739, 259
1, 598,824
2,259,170
2, 680,296
2, 207, 095
2,104, 340
1,641,032
1, 548,166
1,387, 261
5,377, 242
2, 748, 684
2,038, 283
1, 598,197
2,164, 367
1, 790, 982
1,466,981
867,994
833, 704

5,105, 665
3,332,130

I 718,080

Number
of returns Net income

1, 468, 041
319,383

1,690,728,371

54,440,299

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




11,192
23,678
8,458
33, 279
4,392
22,255
3,669
15,920
4,417
12, 778
494
3,808
3, 578'
2,719
2,128
1,809
1,557
1,351
1,155
1,061
846
3,130
1,868
1,174
1,465
797
458
275
200
152
81
234
78
39
17
21
14
15
5
4
1
1

$6,402,916
12,755,749
11,927,030
48, 797,146
10, 720,659
55, 536, 720
12, 658,930
55, 670, 671
19, 736,837
57,496, 971
2, 712, 589
20, 910,369
23,191, 063
20,441, 744
18,005,809
17,158,378
16, 306,878
15,530,999
14,425, 200
14,331, 507
12, 248, 494
54,158,214
41,704,718
32,017,383
50,464,330
35, 547, 749
24,960, 573
17,803,650
14,952, 775
12, 812,186
7,676,476
28, 264, 527
13, 230, 581
8, 581,393
4,579, 003
7, 269,883
6,104, 690
9,087, 729
4,109,315
4,987,157
1,634, 786
2,158,235

170, 573

849, 072, 012

Tax

$284, 672
"760," 708
~978,~850
"924," 120
860,857
365,251
393,389
411,188
377, 668
379, 073
371,614
357,441
426,152
404, 648
385,172
1, 547,643
1, 707,100
1, 594, 633
3,164, 609
2,871,541
2,390,400
1, 961,981
1,853, 716
1, 799,860
1,203, 530
4, 560,195
2,851,847
1,899,900
1, 046, 287
2,008,223
1, 448,085
2,849, 747
874,124
718,812
313,052
202, 334

46, 548,422

71

STATISTICS OF INCOME
TABLE 5.—Personal returns—Sex and family relationship—Distribution
come classes for the UnitedlStates—Continued
Community property income
Income class

Under $l,000i
Under $1,000
$1,000 to $2,000 i
$1,000 to $2,000
$2,000 to $3,000 i
$2,000 to $3,000
$3,000 to $4,000 i
$3,000 to $4,000
$4,000 to $5,000 i
$4,000 to $5,000.
$5,000 to $6,000 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%o $3,000,000
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000.
_
$5,000,000 and over
Classes grouped 2
Total

1

Num- !
ber of | Net income
returns j

$1,512

956
191
9,753
329
6,296
58
3,686
2,491
1,799
1,225
989
819
643
537
422
350
1,270
645
345
384
199
116
64
25
11
30
5
1
5
1
1

35,557

j
;
!
j
;

l

i

i
!
i
;

$44

2, 651, 343

1,8

Grand total
' Number of { N e t income
returns j

Tax

2,146

2,468,118
698,611
34, 099, 523
1,412,590
28,126,940
318, 687
20.165,158
16,155,804
13,434,299
10,404,149
9,392, 924
8, 570,814
7, 367,435
6,705,913
5, 701,830
5, 072,144
21, 790, 693
14, 304,145
9,405, 366
13,102,337
8, 836, 713
6. 252, 203
4,171, 794
1,866,531
1, 799, 036
1, 033, 948
3, 665, 076
972, 333
247, 241
1, 358, 968
307, 339
457, 239

262,318,756

1,918

529, 040

""6047696"
"""382,166"
325, 069
264,946
220,662
219, 655
220,391
216, 752
183, 790
166, 633
193,711
1, 216, 054
750,116
595,980
1,093,087
858,444
665,421
529,096
254, 886
257, 041
157, 777
714, 553
280,138
66,451
308, 073
27, 320
37,895

11, 343, 779

342,024 !
26,478 I
925,930 j
1,589,394 '
1,750,815
720,155
336, 205
789, 257
69,290
522,876
3,936
137,311
99, 542
69,230
48, 885
38, 726
28,971
23, 993
19, 492
16,183
13,867
44, 948
24,347
14, 919
16,441
8,472
4,945
3,090
1,981
1, 435
1,001
2,339
750
348
203
216
111
103
38
39
12
12
6
1
4

Tax

$238, 306,097
14, 206, 922
$316, 602
1, 432, 301, 658
2, 251,126, 959 " 18," 190," 038
4, 226, 249,091
1,842,883,354
16, 570,881
1,119,444,035
2. 692, 232, 341
20, 804, 454
304, 866,081
2,344, 600,494
25,165,340
21, 586,983
755, 014, 549
11, 983,852
641,142,431
11,599,310
517,274,863
11,331,493
415, 559, 761
10,362,844
367,412, 942
10, 202,579
303, 694,112
9,096,139
275,879, 982
8, 939, 251
243, 335, 513
8,317,810
218, 293,060
7,889, 537
200, 900,025
7, 656, 035
773, 751, 845
33,400,473
542, 507, 052
28, 566,466
407,615,063
25,605,118
565, 631, 990
42,877, 442
377,433,415
35,118,190
269,934, 757
29,322,484
199,791,790
24,686, 551
147,977, 609
20,345,195
121,361,730
18,548, 603
94,832,351
15, 975, 764
280, 656, 213
55,719, 390
127,882,393 j 29, 707, 638
77,299,661 ' 18, 795, 742
55,401, 958
13, 600,823
75,471,811
19,401, 606
49,097,383
12, 266,946
62, 515,897
16, 082, 504
32,591,312
9,415, 930
46,811,543
9, 734, 553
19, 968, 575
3, 560, 048
28,172,015
6,021,159
20,480, 046
4, 031,143
(2)
(2)

()

()

36, 639, 702

12,441, 572

7, 698,321 j 24,840,137, 364

663, 651, 505

^ontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayers.




by in-

72

STATISTICS OF INCOME

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

for the United States
[Income returned for calendar year ended Dec. 31,1923]
States and Territories

Number of
returns

Alabama
Alaska1
Arizona
Arkansas
California
Colorado
Connecticut
Delaware.
District of Columbia..
Florida
Georgia
Hawaii
Idaho.
Illinois
Indiana
IowaKansas
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.

51,049
22,899
35,788
517,109
72,366
149,820
19, 202
75, 796
49, 591
71,341
12, 421
25,012
676,489
178,831
135,864
86, 291
79, 091
67,440
48,435
127, 770
415,100
350,072
134,360
27, 851
192, 282
42,809
70, 545
10,467
36,876
293, 503
12, 202
., 221, 654
68,191
18, 054
463, 017
70,189
69,123
740,478
66, 965
28, 225
21, 928
69,081
200, 683
30, 242
21, 752
77,451
136,057
89, 263
194,050
23, 246

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

92,569,305
36,654, 693
59,990,026
892,845,254
116, 647, 288
211,350,425
33,323,545
176,021, 609
71,463,423
137, 936,165
25, 711, 244
36,131,392
1, 233. 065, 702
314,395,805
192, 695, 979
127,879,028
120, 005,853
125, 013, 626
70,420,304
212, 781,373
804, 403,049
572, 782,911
209, 055,068
48, 212,221
305, 780,856
66, 841,837
112, 774,166
14,181, 311
57, 591,329
555, 894, 685
20, 422,020
2, 858, 324,939
118, 217,352
27, 984, 937
925, 233, 750
129,180,165
111,895,844
1, 322, 522, 692
126, 047, 963
47, 558,427
28, 631, 615
132, 911, 767
296,133,122
49, 083,473
32, 945,365
147, 686, 787
211,950,765
154,306, 934
360,180, 084
34, 571, 353

7,698,321 j 14,230,208,826

* Alaska included in the State of Washington.




Wages and
salaries

Business

Partnerships

$29,526, 622

$15,341,821

13,315,031
19,410, 768
333, 587,095
41,494, 540
87, 736,058
10,816,445
43,461,423
^30, 640,106
t45,136,163
5,243, 203
14,103,354
422, 249,458
116,898, 220
. 70,123, 797
53, 710, 645
27, 662,183
36, 931,048
29,171,123
76, 984, 755
250,918, 494
236,684,469
84,852,076
18,456, 398
109, 838,410
21, 781, 660
49, 477,008
7, 610, 493
22,071,897
228, 948, 977
7,065,143
690,841,140
46. 028,490
8', 931,175
263, 996, 457
47, 205, 230
40,355,783
489,073,061
23, 985,197
18,890,455
16,107,362
44, 899, 535
164, 970, 836
20, 428, 696
12, 905,178
41, 230,001
95,030, 551
50,167, 970
96,360,390
15, 718,838

3,149, 559
14, 651, 631
123,336, 361
10,854, 544
18, 268, 495
1,862,382
17, 646, 253
10, 490, 418
15, 800,879
1, 690,852
4,412,119
141,403, 596
35,868,164
21,848, 299
19,107,822
17,940, 775
21,619,468
6,079,400
31,113,429
76, 740, 991
57,063,168
25, 590, 468
12, 766, 435
29, 718, 942
5, 614,450
18, 386,410
2, 766, 415
5,453, 716
56,495, 884
2, 229, 764
374,893, 665
19, 236, 260
4, 241, 951
80, 082, 077
23, 570,134
13,073,013
144,026, 539
9,448,266
7, 562, 575
3,792,206
19,491,350
59,496,847
4,627,865
4, 797,124
17, 640, 216
23,179, 991
15, 745, 737
27, 088, 082
4, 677,140

4,733,033,407 | 1,681,983,948

73

STATISTICS OF INCOME

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

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
Pennsylvania
Rhode Island..
South Carolina
South Dakota..
Tennessee
Texas
Utah
.._.
Vermont
Virginia
Washington
West Virginia
Wisconsin
__
Wyoming
Total
1
2

Profits
from sales
of real
estate,
stocks,
bonds,
etc.i

Capital
net gain
from sale
of assets
held for
more than
two years

Rents and
royalties

$4,087,341

$2,616,815

$15,180, 536

1,495,
5,192,
113, 614,
6, 535,
14, 637,

587
919
556
373
219

1, 718, 341
11,474,918
13,131, 347
5, 798, 631
1, 662, 556
844, 200
87, 248, 313
11, 581, 584
10, 793, 096
6, 687, 220
9, 054, 003
6, 798, 864
3,817,466
14, 042, 761
45,135, 281
39, 709,148
8, 038, 938
2,057, 533
15, 741, 322
1, 406,301
4, 547, 477
514, 204
3,106. 292
41, 908', 096
685, 263
160, 591, 056
8, 270, 965
432, 732
33, 484, 212
9,435,310
3, 631,119
78, 285,712
5,140,491
3, 768, 798
744,932
6, 752, 596
21, 462, 719
1, 381, 278
1,142, 027
7, 653, 605
4, 684,846
11,886,638
13,843, 208
1,102, 466

Interest
on GovInterest and ernment
investment obligations D i v i d e n d s
income
not wholly
exempt
from tax
$11,360,863

4, 832, 289
120, 837
4, 665, 700
11, 325, 733
886, 784
9, 966,106
24, 802, 815 175,194, 750 156,025,376
20, 257,420
3, 420, 016 15, 953, 099
58,423, 368
7, 517, 263 34, 072, 721
5,885, 969
3, 294, 612
14, 893
23, 377, 572
1, 502, 738 20, 095, 267
23, 013, 586
2,821, 333
16, 796,122 |
24,529,786 !
933,140
14, 700, 816
2,478,077 j
1,812, 598
705, 621
3,225,376 I

4, 842, 894

41, 222, 756 213,403,278 223, 741, 250
37,145, 662
3, 044,888
19, 315, 603
1, 977, 062 44,179,406
60, 016,115
20,844,849 I
179, 561
11, 697, 508
18,504,393 !
1, 431,190
15, 601, 376
1, 301, 297 17, 450, 592 ! 16, 376, 997
6,476,828 I 19, 249, 980
1,841,019
37, 301, 201
2, 833, 057 21,310,124
56,200,940 | 101, 605, 667
12, 090,178
13, 209, 423 80,978,875 | 90,096,822
2, 392, 053 27,965,276 j 44, 415, 229
6,615,482 j
654,470
6,472, 747
3, 905, 592 54, 304, 788 ; 47, 020, 885
6, 923, 852 !
8, 021, 307
14,785,037 i
17, 364,106
1, 956, 525 |
1, 698, 238
5,128,591 i
7, 241, 881
76, 332, 426
103, 043, 618
2, 428,850
2, 785, 670
237, 635, 324
484, 593, 674
18,142, 641
8, 753, 009
2, 075, 628
4, 769, 677
8, 778, 720 112, 299,124
51,114, 026
2, 420, 788 29, 743, 718
12, 571, 851
1, 601, 993 15, 750, 588
16, 608, 925
38,069,145 128,887, 903 220, 277, 845
1,084, 723
9, 603,449
20,925, 557
3, 632, 538
6,482, 767
8, 623,054
4, 392, 009
5, 095, 755
886, 933
21,161, 342
13,825,434
3,193, 843
93, 470, 026
57, 972, 967
230, 419
4,936, 540
5, 768, 247
1, 227, 514
2, 543,357
5, 978,975
960,835
20, 278, 655
18, 259,108
167, 577
18,333, 953
22, 545,131
2, 663, 270 24,005, 239
10,121, 999
4,454,861
22, 385, 506
44,772, 869
4, 238,198
3,166,410

1, 050,899
35, 827
292, 208
14, 857, 688
77, 548
87,058, 552
1,223, 086

68, 096
133,437 |
1, 622, 264
353, 296
1, 236, 429

$11,338, 984
4,128,376

160, 517,196
21,813, 243
105, 652,037
97, 364
12,858, 929
557,150
30, 705, 283
353, 530
18, 664, 701
203, 836
23, 242,132
41, 889
9,069,072
14, 701
2, 005, 370
3,957, 543 254, 805, 511
775, 907
40,179,001
226, 000
31, 313,108
205, 925
11, 358, 506
670, 483
34,402, 553
364, 321
21, 550, 766
212,331
20, 765, 732
710,106
48,853,361
2, 501,195 242, 585, 963
1,129, 255 122, 627, 327
628,003 ' 49,377, 258
72, 646
6, 404, 388
1, 667, 466 79, 964, 478
63, 503
4, 569,323
74,072
11, 672,422
33, 002
1,060, 547
129,292 , 14, 537, 751
1,393,232 ; 130,915,337
14,370 j 1, 995, 373
11,395,884 ! 726, 644,140
244,295 i 30, 083, 717
18,323
1, 988,321
2,726,404 I 194,734,135
373,062 i 19,094,033
398,151
11, 055,802
5,374,728 | 332, 744, 510
282,260 \ 39,131,180
80, 389
8,301,298
36, 828
2,102, 265
371, 209
23, 587, 300
543, 614
45, 308, 782
38,341
7, 247, 649
113,432
9, 728, 921
616, 564
29,454, 597
255, 789
23, 714,762
943,979
34,085, 205
367,176
47,939,335
17, 640
2, 574,869

866,760,860 305,393,768 1,816,280,109 J2,183,142,981 |43,941,095 13,126,503,482

Other than capital net gain from sale of assets held for more than 2 years,!
Alaska included in the State of Washington.




$232, 377

74

STATISTICS OF INCOME

TABLE 6.—Personal returns—Distribution

of income, by sources and by States,

for the United States—Continued

States and Territories
Alabama.
Alaska 1
Arizona
ArkansasCalifornia
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

Fiduciary

Net income

$1,964,949

$184,219,613

217, 594
524,379
16, 735,047
1, 044,314
7, 757, 464
707, 522
6, 566, 271
1,816, 507
1, 221, 651
998, 053
120,857
19,414,042
1,505, 497
2,327, 755
865,578
1,547,365
1,158,989
1, 675,396
10, 698,026
22,415,522
4, 666,826
3,477,431
497,532
4,744, 285
95,415
600,325
93,595
760,582
15,585, 290
244,113
90,184,079
1,075,897
160,554
10,972, 753
1, 233,308
854,047
75,891,344
3,603,609
548, 636
59,291
1,547,606
4,047,342
191, 868
2, 803, 579
1,200,038
1,085,254
3,304, 624
173, 679

68, 647, 762
130,130,416
1,998, 280, 714
238,373,133
546, 651,479
70, 580,002
331,408,484
189,191, 073
269, 503,199
49,413,165
65, 700,263
2,640, 511,449
580, 710,331
435, 500,617
252,536,642
246,820,174
248, 565, 968
159, 709,579
456, 628,193
1,614, 597, 280
1,218,948, 224
455,791,800
102,209,852
712,687*024
115,317,648
230, 731, 922
29, 950,157
116,313,539
1,225,375, 233
37, 948,114
5, 722,162,453
251, 275, 712
50,603, 298
1,083,421,658
274,827, 599
215,225,265
2,835,153,479
239, 252, 701
105,448, 937
60,962,263
265,435,072
746,600,098
93,934,376
72,075,540
286,583,947
401,063,403
305,012,225
620, 696,135
66,240,593

644, 626
3,154,113
37,422, 794
3, 626,048
10, 716, 958
1,318, 093
6, 286,133
3, 544,012
5, 980,956
1, 218, 937
6, 669, 554
637,376
324,082,113
43,469,214
60,579, 759
9, 623, 500
64,359,070
7,899,216
33,207, 653
3, 982,451
26, 549,318
5,854,977
31,039,309
3, 724,209
14,327,965
2,417,405
47, 629, 501
7, 739,108
174, 573, 722 27,007, 564
156,368,861
20,646,277
74,329,886
9,085,132
16,308,493
2,407,350
92,973,924
14,437,580
15,058,506
1,003,195
31,790,649
3,788, 711
4,085,144
153,402
9, 864,448
1,596,969
152, 802,857
21,831,199
4,922,079
358,425
1,049,909,912
106,937,643
36, 502, 935
8,134,159
6,915,898
713,404
191,316,576
34,408,515
45,388,258
8,146,164
23,000, 263
2,370,989
301, 205,529
55,196,479
19,954,903
4,548,196
15,424,739
2,992,843
9,923,681
867,721
33,337,671
6,003,453
121,264,890
11,840,308
12,437,601
1,553,469
5,935,883
1,339,648
35,443,264
8,553, 738
45,114,311
3,964,033
39,390,389
5,278,634
65,758,167
7,898,040
8,279, 217
585,322

59, 526,474
109, 793,634
1,697, 902,803
200, 572, 724
473, 804, 719
57,186,685
284, 622, 234
156, 500, 260
222, 888, 344
42,829, 250
58,393,333
2,272,960,122
510, 507,072
363, 242,331
215,346,538
214,415, 879
213,802,450
142,964,209
401,259, 584
1,413,015,994
1,041,933,086
372,376, 782
83,494,009
605,275, 520
99,255,947
195,152,562
25,711,611
104,852,122
1,050,741,177
32, 667, 610
4,565,314, 898
206,638,618
42,973, 996
1,457,696,567
221,293,177
189,854,013
2,478,751,471
214,749,602
87,031,355
50,170,861
226,033,948
613,494,900
79,943,306
64,800,009
242,586,945
351,985,059
260,343, 202
547,039,928
57,376,054

331,679,327

29,318,927,803

3,942,031, 526

24,840,137,364

693,

647

i Alaska included in the State of Washington.




Contributions

Total income
$21,364,998 |

$3,790,225

8,476,662
17,182, 669
262, 955,117
34,174,361
62,129,802
12,075, 224
40, 500,117
29,146,801
40, 633,899
5,364, 978

536, 758,913

$159,064,390

75

STATISTICS OF INCOME
TABLE 7.—Personal returns—Distribution of income, hy sources and
classes, for the United States
[Income returned for the calendar year ended Dec. 31, 1923]
Number |
Income class
returns
U n d e r $1,000 1 —
U n d e r $1,000
$1,000 t o $2,000 i
$1,000 t o $2,000
$2,000 t o $3,000 i
$2,000 t o $3,000
.__
$3,000 t o $4,000 i
$3,000 t o $4,000
$4,000 t o $5,000 *$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 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 $3C0,000
$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 3
Total.
1
3

!

342,024
26,478
925,930
1, 589, 394
1,750,815
720,155
336, 205
789, 257
69,290
522,876
3,936
137, 311
99, 542
69, 230 !
48,885 '
38,726
28, 971
23,993
19, 492
16.183
13, 867
44,948
24, 347
14,919
16,441
8,472
4,945
3,090
1,981
1,435
1,001
2,339
750
348
203
216

111
103
38
39
12
12
6
1
4
7,698,321

W a g e s

a n d

salaries

$179,787,956
1,641, 358
1,170,182, 573
1, 894, 659,881
3,191,956,489
1,174,983,881
726,977,031
1,460,299,554
116,274,546
1,146,478, 326
3,043,825
418, 644,175
338, 262, 514
259, 329, 217
198,750,015
192, 280,624
141,161,769
128, 681.076
103,760,905
93,049,158
83,139,195
306,013,552
193, 282, 611
134, 946, 666
173,929,812
101, 426.031
67,128,831
45,520, 555
32,873,777
25, 524, 557
19,580,003
49,185,242
19, 502, 852
8,657,860
5, 503,048
8,917,095
3, 850,130
4,750, 511
1, 851,149
2,687,941
239,635
1, 2.58, 458
27, 726
(3)

$110,629,438
1,312,046
442,123, 360
169,071,553
778, 813,842
351,002, 377
309,479,704
751, 675,948
63, 488,994
685,696,116
1, 666, 263
158,929,064
120,082,046
90,014,884
69,105, 629
.64,388.832
44,679, 570
41, 417,939
33,008, 537
28, 800,466
27, 277,257
101, 238,141
65,981, 897
46, 236,345
56,169,757
34,612,062
21,308, 342
15,008,712
9,591,995
8, 521,410
7,613,132
13,135, 229
5,072, 551
2, 944,057
2,360,920
3,002.230
1, 397,161
2,019,403
966, 634
3,090,925
18, 827
79,812

\ Partnerships

$16, 340,943
287,952
59, 379, 302
47,025,414
130,797,597
78, 735,831
49,786, 283
167,242, 429
10,764,616
192,933, 219
497,969
69,247,432
58, 521,470
51,271,159
43,818,172
37,026,122
31,211,555
27,033,688
29,702, 234
24,764,459
22,382,705
93,811,069
68, 7 04, 957
53,462,644
73,856,170
50, 741. 523
35,623,943
25,876,931
17,950,678
16,336, 540
12,473,409
38,528,186
14,216,918
10,236,385
4,845,886
6,365,280
3,811,203
4,110,693
1,149,139
205,839
427, 399
161, 599
317,006
(3)

206,716
14,230,208,826 j 4,733,033,407

Nontaxable. Specific exemption exceeds net income.
Classes grouped to conceal net income and identity of taxpayers.




Business

1,681,983,948

76

STATISTICS OF INCOME

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

Income class

Capital
net gain
Profits
from sales from sales
of real esof assets
tate, stocks, held for
bonds,
more than
etc 2
two years

Under $1,000 i
$9,393,628
Under $1,000
897,195
$1,000 t o $2,000 i
20,321, 356
$1,000 t o $2,000
17,263,048
$2,000 t o $3,000 i
58,134, 489
$2,000 to $3,000
66,845,920
$3,000 t o $4,000 i
25, 082,126
$3,000 to $4,000
- 88, 492, 661
$4,000 to $5,000 i
9, 606, 203
$4,000 to $5,000
J108, 235, 634
$5,000 t o $6,000 1
I
608, 636
$5,000 to $6,000
| 35,223.893
$6,000 to $7,000
34, 733, 868
$7,000 t o $8,000
I 27,808,946
$8,000 to $9,000
; 24, 405, 485
$9,000 t o $10,000
21,343,062
$10,000 to $11,000
_ - . 18,571,690
$11,000 t o $12,000
! 16, 550,025
$12,000 to $13,000
! 15, 831, 242
$13,000 t o $14,000
; 15,925, 599
$14,000 t o $15,000
18,786,496
$15,000 t o $20,000
1 59,935,402
$20,000 t o $25,000
| 40, 832. 582
$25,000 t o $30,000
1 28,562,918
37, 218, 492
$30,000 t o $40,000
IS, 684,367
$40,000 t o $50,000
11,814,385
$50,000 to $60,000
$60,000 t o $70,000
6, 833,794
$70,000 to $80,000
4, 478,801
$80,000 t o $90,000
3,979,826
3,858, 515
$90,000 to $100,000
$100,000 t o $150,000
. - 7, 410,739
$150,000 to $200,000
2, 825, 556
$200,000 t o $250,000
1,032,967
$250,000 to $300,000
1,433,839
$300,000 to $400,000
1, 283, 908
$400,000 to $500,000
475,000
$500,000 to $750,000
1, 579, 453
$750,000 t o $1,000,000
113, 293
$1,000,000 to $1,500,000
189, 567
18,840
$1,500,000 to $2,000,000- —
137,414
$2,000,000 to $3,000,000—.
$3,000,000 t o $4,000,000
$4,000,000 to $5,000,000—$5,000,000 a n d over
Classes grouped 3__
Total
1
2
3

$9, 451,146
12,885,153
15,877,152
13,801, 564
11,124,358
11, 587,072
9, 433,924
35,180,605
19, 221, 473
16, 517, 509
14, 480, 409
18,531,854
15,727, 300
20, 510,760
8, 571,989
26, 712, 014
12, 952,939
15, 859,353
12, 738,155
(3)
()
4,229,039

Rents and
royalties

4,712,408
146,724, 232
132,617,126
255, 487,879
178,819, 203
67,401, 317
248, 222, 358
21, 393,745
191, 024, 796
1,077, 282
57, 563, 501
47,343, 528
38, 643, 705
29,146,407
21,940, 649
17,931,984
19, 403, 595
13,997,133
13,191, 298
12,181,863
50,414, 543
32,458,881
28,429,364
28,864,657
20,019,118
12,706,928
9,216,940
6,599,903
5, 556, 492
3,733,756
13, 400,027
4, 496, 666
2,911,364
1, 690,760
2,046,938
1,882, 314
3,466, 372
400,070
272,792
322,162
55,631
49,017
(3)
()
73,137

Interest on
GovernInterest and ment obliinvestment gations not
wholly
income
exempt
from tax
$51, 415, 937
7,422,040
111, 929, 860
168,680,081
188, 218,102
197, 530, 590
62, 035, 232
261, 255,997
29,125, 210
234,533, 758
2, 418, 687
69,913, 368
64, 693,298
51,751,964
41, 242,862
39, 293,487
31, 304, 418
29,805,437
26,782, 497
22,578,197
21, 456,794
87,469,967
60, 266,447
46,394,600
63,925, 498
41, 441,440
30,172,924
22, 907, 477
14,602,366
11,160,224
10, 302,161
27,941, 239
13, 694, 446
7,089,774
4, 599,439
6, 563, 681
4, 588,280
5, 299,548
2, 520,337
2,784, 346
957,178
1, 634, 578
1,066,854
(3)
()
2,372, 361

866,760,860 305,393,768 1,816,280,109 '2,183,142,981

Nontaxable. Specific exemption exceeds net income.
Other than capital net gain from sale of assets held for more than two years.
Classes grouped to conceal net income and identity of taxpayers.




$917,325
143,805
1,545,647
575.820
1,808,193
725,282
2,346,037
1, 484.061
1,429,894
2, 268,903
306,819
800, 418
1,164,056
1,008,150
1,018,774
1,035,783
744,385
748,765
734,987
704,407
714, 809
2,715,212
2, 407,437
1,962,679
2,883, 614
2,315,018
1, 265,093
1,275, 218
847,359
737,728
619, 069
1, 276,425
723, 431
341,771
357,728
391,561
452, 342
417,714
141,068
175,097
47,256
130,374
70,980
(3)
(3)
159, 601

Dividends

$24, 232,088
3, 220,295
63, 331,500
24,853,183
98,188, 655
48, 697,049
105, 364, 866
80,175, 407
120, 857,029
114,948, 672
19,160,753
46,702, 690
77,620,922
70,276, 260
67,199,676
65,089, 007
60,806,873
57,851, 409
54,537,740
52,062,250
49,703,885
213, 488,153
173,603,801
141,090,392
219,865,142
159,988,152
121,345,857
93, 286,795
76,197,187
60,161, 441
47,560,515
153,793,991
72, 527,554
41,332,983
31, 560,850
43,663, 455
28,528,742
34,152,756
24,088,483
17,416,503
7,960,860
15,768,424
8, 513,052
(3)
35,728,185

43,941,095 3,126, 503,482

STATISTICS OE INCOME

77

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

Income class
Under $1,000 *
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 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 S70,000.
$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 3 .
Total.
1
3

General
deductions

Contribu-

$463, 670, 563
20, 280, 425
2,020,210,412
2, 467,619,130
8, 273, 522 4, 711, 678, 768
16, 645, 856 I 2,113,986,989
3,787,716 ! 1, 352, 260^ 312
22,135, 861 ! 3, 080, 984, 276
2,540,257 i ' 375, 480, 494
20,877,511 i 2, 696, 996, 935
223,134 i
29,003,368
9,645,892 i 866, 670,433
10, 594,172! ! 753, 015,874
11,532,538
601, 636,823
12,547,311 I
487, 234,331
13,449,476 j
445, 847, 042
10,061,412 ! 356,473,656
6,350,183 I 327,842,117
7,373,604 !
285, 728,879
6,358,487 I 257,434,321
6,245,694 I 241,888,698
21,523,978 I 936, 610, 017
17,429,045 ' 654,967,658
13, 345,127
494,430, 735
17,078, 522
683, 242,810
11,185,170
453.298, 040
326, 612, 273
9, 368, 818
240,832, 798
7,104,812
179,923, 706
5, 657, 282
148,147, 569
4, 582, 279
117, 644, 544
2,470,060
349,042,129
9,190,446
158, 308, 903
f), 027, 456
94, 505, 723
3,441,053
68, 008,146
1,175, 267
93, 776, 726
3,010, 724
63, 078, 6C3
2, 366,131
78, 674,870
2, 367, 660
42,924,164
3,122,002
53, 583, 746
48,722 |
23,082, 758
156,489 !
36,586, 640
1, 561, 982
22, 3
865,460
2,858
()
(3)
(3)
,
42,835,939
66,900

$213,122, 516
5, 584,085
563, 427,841
171, 537, 628
433, 716,448
236, 348, 226
214,057.293
336,147, 348
63,849, 480
303,193,629
6, 728, 572
94, 009, 612
96,135,096
72, 787, 541
61, 461, 788
68,226,104
45, 284,151
45, 431, 662
36, 735,734
34,150,323
36, 054,380
143,524,572
98, 587, 535
76,178, 700
101,818,120
64, 747, 796
47, 888, 220
34,017,515
26, 290, 791
22, 227,209
19,227,842
56,448,171
24, 663,473
13,919,452
9,417,108
14, 216,604
11,931,228
11, 752,716
8, 856,484
4,827, 585
2, 539, 666
7,138,243
1, 3
568,624
()
(3)
2,254,415

$12, 241,950
489, 418
24, 480,913
44,954, 543
51,713, 229
34,755,409 I
18,758,984 I
52,604,587 I
6,764,933 i
49, 202,812
687, 813
17,646,272 }
15,738,347 '
11, 574,419
10,212,782
10, 207, 996
7,495, 393
6, 530,473
5, 657,632
4, 990, 938
4,934,293

$2, 564,980 i
643,323
4, 672, 582 !
12,873,024 !

_

_
:

i
!
|
_|
_
;
!
!
•
_J
J
f
i
i
:

i
j
!
1
i
I
|! 331,679,327

$238, 306,097
14, 206,922
1,432, 301,658
2, 251,126, 959
4, 226, 249,091
1,842, 883, 354
1,119, 444, 035
2, 692, 232, 341
304,866-081
2, 344, 600; 494
21,586,983
755,014, 549
641,142,431
517,274,863
415, 559, 761
367,412,942
303,694,112
275,879,982
243,335, 513
218,293,060
200,900,025
19, 333, 600
773,751.845
13,873,071
542, 507,052
10,636,972
407,615,063
15, 792, 700
565,631,990
11,116,829
377,433,415
8,789, 29(5
269,934,757
7,023,493
199,791,790
147,977,609
5, 655,306
121,361, 730
4, 558,630
94,832,351
3,584,351 !
280,656, 213
11,937,745 |
5, 763, 037 ; 127, 882, 393
77, 299, 661
3,286,610 j
55,401, 958
3,189,080 j
75, 471, 811
4,088,311 i
49, 097, 383
2,049,992 I
62, 515, 897
4,406,257 !
32, 591, 312
1,476,368 !
i
46, 811, 543
1,944,618
968, 575
574,517
019,
28,172,015
1,276,382 i
20,480, 046
816,790 !
(3)

3,941,822 j

()

36, 639,702

29,318,927,803 i 3,942,031,526 ! 530,758.913 \ 24,840,137,364

Nontaxable. Specific exemption exceeds net income.
Classes grouped to conceal net income and identity of taxpayers.




Net income

TABLE S.—Corporation returns—Distribution by States for the United States
(Income returned for the calendar year ended Dec. 31,1923)
Corporations reporting net income

States and Territories

Total
number
of corporations

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 Hampshi re— New Jersey
i
New Mexico
New York
North Carolina
North Dakota
.
i
Ohio
Oklahoma
.... - ...
Oregon
.
Pennsylvania
Rhode Island...
South Carolina. . ._ !
|
8011th Dakota
Tennessee._1
!
Texas
Utah
!
Vermont
Virginia
. . . .!
1
Washington
|
West Virginia.
!
Wisconsin
__
j
Wyoming...




3,595
138
1,562
2, 612
18,386
6,344
5,492
1,116
1, 575
4,353
4,963
586
],951
25, 242
10, 399
9,025
4, 928
5, 153
5, 109
3, 297
4, 783
J 5, 861
12,174
10, 568
1, 805
14,562
3,865
4, 858
J, ICC
1, 121
13,062
953
09, 803
5, 987
2, U;JS
22,097
5, 709 i
5, 301
22, 050 !
^ 353
4,171 S
2,856 1
4,860 !
10,227 |
3 045
1,038
5,957 !
9,786
5,062
32,797
1,636

Grand total
United States. _ 398, 933
54441—25f

Number

2,348
68
548
1, 669
9,834
2, 636
3, 373
588
923
2,466
3,094
364
840
15, 941
6,721
5,477
2,987
3, 381
2, 841
2, 001
2, 810
9,486
7, 294
5, 795
],253
9, 018
1,424
2, 857
337
750
8, 120
424
40, 848
3, 810
1,334
13, 758
2,615
2, 592
13,478
1,441
2,368
J, 536
3,084
(i, 273
1,468
3,711
4,884
3,088
7,881
747
233,339

(Face p. 77)

Per
cent

Gross income

65.31
$519, 585, 677
49.28
S, 053, 560
35.08 i
103, 791, 752
63.90 :
280,130, 745
4,244, 895,727
53. 49
41.55
686, 561, 409
61.42
1,375,832,546
52.69 1
410,811,438
58. 60
291,511,757
56. 65
396, 312, 076
62. 34
844, 710, 364
62.11
170, 396, 163
43. 05
122,961,802
63.15 10,424,571,614
64. 63
1,722,765,336
60. 68
951,617,643 i
GO. GO
824, 8b3, 400
65. 61
861, 905, 479
55. 61
764, 338. 992
60. 69
457, 728, 612
58. 75
1,080,953,374
59. 8 1
5, 490, 963, 290
59. 9 1
5,427,780, 528
54.84
1, 979, 586,084
69. 42
220, 515, 009
61. 93
3,147, 538, 670
36. 84
130, 684, 749
58. 81
513,943,404
47, 703, 588
29. 15
169,251,270
66. 90
02. 17
3, 475, 688, 544
44. 49
60, 886, 898
5X. 47 22, 735, 983, 853
1, 117, 157,O(.)O
63. 64
45. 41
92, 595, 930
62. 26
6, 559, 042, 094
45. 80
441,084, 5J !
.
48. 90
529, 547, 000
9,980, 135, 635
59. 49
61.24
777,904,605
56. 77
4i9, 033, 370
53. 78
121,094,621
838, 832, 402
03. 46
1, 713, 929, 300
01. 34
48. 21
. 257, 083, 836
e 148,991,248
72.74
1 770,843,838
62.30
49.91
1, 045,114, 870
719,198,881 i
61. 00
1, 917,244, 849
61. 58
45. 66
63,199,113
58.49

Deductions

Net income

$473, 624,330
$45,961,341
7,116,487
937, 073
94, 834, 557
8, 957,195
22,372,775
257, 757, 970
3, 874, 925, 493
309,970, 234
626, 070, 607
60, 490, 802
1, 254, 897, 652
120,934,894
368, 878,137
41, 933, 301
247, 028, 654
44,483,103
360, 913, 548 •
35, 398, 528
780,958, 877
63,751,487
142, 689, 581
27, 706, 582
112,630,918
10, 330, 884
9, ()71, 921, 971 1 752, t;49, 643
1, 586, 352, 241
136,413,095
894, 180, 535
57,437,108
737, 797, 474
87, 085, 926
72 []$•) 2 8 8
789, 323, 191 •
695, 994, 200
f>8, 344, 723
413, 293, 032
44, 434, 980
981,627,029
99, 326, 345
5,028,484,598
462,478,692
4, 906, 755, 692 ;
521, 024, 836
1. 862, 874, 797
116,711,287
203,371,484 !
17,143, 525
2, 920, 215, 314 ! 227, 323, 356
121,869,309 I
8, 815, 440
488,923,580
25,019,824
45,144,994
2, 558, 594
156,578, 108
12, 673, 162
3, 20i, 791,068 i 273, 897, 476
57,912,062
2, 974, 836
20, 579, 053, 958 : 2. 15(», 929, 895
1,009, 226, 511
i«)7, 931,479
89, 3 18,085
3,477,845
6,021,040,057 • 538, 602, ();{'/
414,296,431 I
26,788, o r ;
494, 128,205
35, 418. 795
9, 077, 656, 98S I 902,478,647
707, 475, 802
70,428,803
3HI, 965, 893 i
.'M, 067, 477
146,872,012
4, 222, 579
784,510,772
54, 321, 630
1,011,127,530 |
102,801,770
234, 566, 302 i
22, 517, 474
12,163, 457
136, 827, 791 !
94,500,115
676, 343, 723 I
961, 377, 382 j
83, 737, 48S
645, 720, 997 i
73, 477, 884
1, 767, 027, 219 j 150, 217, 630
57, 876, 396
5 ''22 717

1

97, 457, 479, 446 ; 89,135, 950, 312 j 8,321, 529,13 i

Corporations reporting no net income

Prior year
loss deduction from
Income tax
net incom
for net taxable income
$4,938,060
95, 010
3, 472, 276
1,340,210
14, 299, 433
13, 080, 625
12, 606, 923
9,451,418
613, 038
1, 549, 330
4,165, 534
2, 975, 473
1, 606, 668
70, 023, 752
7, 435, 938
4, 282, 952
752, 594
3, 138,035
4,712,772
1, 738, 653
5, 877, 504
27, 812, 288
21, 584, 638
10, 014, 090
1, 628, 762
10,118, 872
822, 063
1,285,337 ,
317,473 i
528, 472 |
14, 514,238 I
327, G42 !
137,061, 133 !
3, 045, 903 !
229,319 i
75,487,917 1
2, 268, Sfi4 1
3.418,47!
54, 173,357
3, 183, 744
'J, 584, MO
234,890
3, 828, 004
5, 801, 736
6, 246,119
1,137,791
2, 914, 927
6, 365, 613
2, 719,108
10,227,471
268, 042

$4,756,724
97,023
629, 839
2, 360, 633
43,033, 209
6, 182, 816
13,182, 836
3, 976, 282
5, 360, 889
3,821,481
7, 023, 858
3, 037, 316
965, 874
82, 678, 907
15, 083, 519
5, 842, 916
10,270,566
8,139, 710
7, 543, 885
4, 983, 800
11,349,059
53,151, 343
60, 729,137
12, 604, 260
1,721,120
25, 782,472
876, 050 S
2, 555, 243
225, 107
1,404,078
31,254,966
209,960
248,108,254
12, 502, (113
215,939 I
57, 442, 924
2, 700, 605
3, 630. 726
104, 619,295
S, 213, 7S8
3, 369, 77!
296, 618 !
5, 900, 220
11,038,403
1, 833,488
1,261, 188
10,835,110
8,999,412
8, 344, 075
16,386,929
512, 562

578, 307, 088

937,106, 798

Dividends

Dividends
Number

Cash

$14,941,037
399,344
2, 941, 848
12, 532, 809
178, 877,432
36, 643, 965
63, 686, 363
38, 180, 566
10,901,640
10, 893, 603
24,110,952
15,243,602
4, 305, 720
340,611,307
62,106, 702
28,004, 842
46, 927, 205
31, 415, 668
37, 313, 916
21,881,892
31,807,461
220, 464,149
165, 045, 052
57, 802, 273
7,001,955
95, 334, 814
6,138, 357
12, 725, 240
1,245,675
5,939,548
103, 326, 725
1,709,355
1,098,909,432
42, 805, 274
1, 644, 069
253, 669, 547
19,425,218
16,577,452
370, 121,425
30, 987, 73S
12, 758, 706
2,090,042
23,917,664
51,192,845
10, 599, 237
5,122,128
42, 525, 093
38, 035, 282
41, 515, 579
59, 657,404
2, 543, 764
3,820, 619,642

Per
cent

Gross income

Deductions

Deficit

Stock

$3,018, 540
120,000
659, 610
1,094, 988
54, 271, 291
2, 647, 358
8, 585, 553
1, 083, 258
992,981
9, 329, 864
9, 752, 727
275, 024
355,126
46, 583,196
25,185, 394
8,041,128
1,160,315
50,049,340
4, 587, 357
8, 040, 463
8, 598,168
56, 858, 742
50,018, 213
12, 882,459
1,055, 542
23, 548,151
101, 274
2,545,018
59, 786
596, 000
i 9, 336,014
162,852
149,457,052
9,541,801
169,568
38,581,087
3, 507, 235
3, 804, 898
90,975, 159
9, 106,2 L8
3, 205, 964
190,381
0, 140, 620
11,444,464
1, 738, 576
1, 326, 224
6, 599,432
10,063, 454
7, 744,928
21, 512, 349
461,960
787,167,102

Cash

1,247
70
1,014
943
8,552
3,708
2,119
528
652
1, 887
1,869
222
1,111
9,301
3,678
3,548
1,941
1,772
2, 268
1,296
1, 973
6, 375
4,880
4,773
552
5, 544
2, 441
2,001
819
371
4, 942
529
29,015
2, 177
1,604
8, 339
3, 094
2, 709
9, 178
912
1,803
1,320
1, 776
3, 954
1, 577
283
2,246
4,902
1,974
4,916
889

34.69
50.72
64. 92
36.10
46.51
58.45
38.58
47.31
41.40
43.34
37.66
37.88
56.95
36.85
35. 37
39.31
39. 40
34. 39
14. 39
39.31
41.25
40.19
40.09
45.16
30.58
38.07
63.15
41.19
70. 85
53.10
37. 83
55. 51
41.53
36. 36
54. 59
37. 74
54. 19
51. 10
40. 51
38. 76
43. 23
40. 22
36. 54
38. 66
51. 79
27. 26
37. 70
50.09
39.00
38. 42
54.34

165, 594

41.51

$79, 568,094
1,305, 579
30, 265, 585
72, 264,030
1,046, 814,428
175, 895, 200
482, 077,605
48,161, 704
48,092,317
78, 608, 312
160, 496, 503
18,018,652
39,057, 882
2, 680, 948, 250
324, 219,913
222, 390, 726
186,240,432
133,990,263
254, 596, 681
133,219,190
199,168, 269
1, 192,622,315
468,049, 639
465, 878, 265
48, 575. 559
617, 221, 554
60,978,797
183,346,425
12,705,295
28, 282, 367
605, 263,192
13,781,881
5, 425, 969, 275
141,622,905
47,765,724
1,048,538,737
340, 075, 520
142,873,528
1,462,337,416
1L6, 8(54, 732
85,863,018
39, 254, 897
205, 544, 529
812,923,189
65,310, 686
21,678,086
277,472,020
209, 548,948
207,208,816
314,715,621
28, 511,679
21,106,184, 230

$86, 793, 755
1, 522, 839
35, 817, 307
79,477, 831
1,146, 811, 410
201,309, 854
519, 672,459
57, 248, 274
53, 330, 053
90,463, 759
177, 492, 967
19, 494, 472
44, 378,170
2, 817, 472, 923
360, 239,016
245, 433,161
203, 773, 160
147, 254, 905
277,631,531
143,539,207
21.5, 470, 109
1,318,265,747
538,097, 451
501, 889,434
53,365, 294
668,489, 540
73,321,912
196, 550, 576
15, 999, 247
30, 798, 147
659, 009, 722
16,675,920
5,963,424,812
153, 277,934
53, 113, 974
1,107,535,036
394, 118,021
157,344,091
1,599,113,017
142,208,801
93, 690, 970
43,317,024
221,135,814
881,384,461
73, 448, 334
24, 661, 785
305,108, 083
236,052, 001
227, 225, 273
352,320, 582
34,168, 446
23,119,739,217

$7, 225, 661
217, 260
5,551,722
7, 213, 801
99, 996, 982
25,414, 654
37, 594, 854
9, 086, 570
5, 237, 736
11, 855, 447
16,996,464
1,475,820
5, 320, 288
136,524,673
36,019,103
23, 042, 435
17,532,728
13,264,642
23, 034, 850
10,320,017
16, 301, 840
125, 643, 432
70,047, 812
36,011,169
4,789, 735
51, 267, 986
12,343,115
13,204,151
3, 293, 952
2, 515, 780
53, 746, 530
2,894,045
537, 455, 537
11, 655, 029
5, 348, 250
US, 996, 299
54, 042, 501
14, 470, 503
136,776,201
25, 344, 069
7, 827, 952
4, 062, 127
15,591,285
68, 461, 272
8,137, 648
2,983, 699
27, 636, 063
26, 503,053
20, 016,457
37, 604,961
5,656, 767

$363,668
15,750
196,038
759, 603
25, 833,716
5, 438,025
7,556,417
2, 575, 541
943,001
985, 691
2, 677, 533
1,113, 253
442, 749
12,029, 786
4, 206, 844
2, 711, 696
5, 404,060
1,825,024
2, 919, 899
739,024
2, 258, 354
14,838,577
10, 397,047
4, 976, 476
748, 942
20,030, 802
880, 763
1,176,356
156, 387
400, 695
11,847,869
125, :il9
100, 666,060
J, 131,735
291,909
24, 159, 367
10,575,575
1,548,385
23,778, 685
5,148, 155
1,568,246
383, 244
1,949,905
10, 643, 413
1, 214, 828
230, 658
1, 662, 933
2, 831, 674
3, 502, 084
3, 761, 886
874, 029

2,013, 554,987

348, 498,036

Stock

$10,796
9Q 7OO

10, 750
5,035, 702
1, 044, 163
75, 740
760,060
75,000
389. 584
1, 074, 387
24, 359, 398
1, 291, 349
686,993
370, 707
138,454
709,761
584, 300
10, 804
1, 107,750
6, 858, 808
2,887,281
4, 950, 347
10, 627
288 83(1
220,867
959,131
14,415,260
219,840
25, 809
3, 388, 784
2, 192, 206
1, 676, 383
23, 929, 110
"203, 311
50, 5(>S
315,489
2, 085, 896
165,100
221,991
398,145
863,059
35,175
104,118,481

TABLE 9.—Corporation returns—Distribution of incomes by industries for the United States
[Income returned for the calendar year ended December 31, 1923]
Corporations reporting
no net income

Corporations reporting net income
Serial
No.

Total
number
of corporations Number

Industries

Net income

Prior year
loss deduction from
net income
for net taxable income

Income and
profits tax

Number

17
34
861
635
3,108

11.074.491
23, 698,525

M
Ct

Deficit

AGRICULTURE AND RELATED INDUSTRIES

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

_

_

._

_

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

Agriculture, n. p. d.,1 or combinations of I and II
Grand total agriculture and related industries..

s

13
10
358
321
2,640

$187,729
223, 509
2,716,386
2,617,525
65, 904, 914

155,477
956,194
6, 665,426

$13,147
27 192
260,947
176, 627
7, 043, 476

7,997

3,342

71,650, 063

7, 845,460

7, 521, 389

4,655

41, 527, 275

Q

391
174
156
617

212
99
92
160

15,418,447
1, 214, 675
611,874
3, 286,460

1, 003, 748
255,435
17, 609
233, 953

1, 746, 805
103, 543
60,172
358, 508

179
75
64
457

2, 460,362

H

714,529
314,946
4, 812,447

5
Q
g

1,338

563

20, 531,456

1, 510, 745

2, 269, 028

775

8, 302, 284

t=J

25

9

19, 687

29, 005

326

16

100, 774

9,360

3,914

92, 201, 206

9,385, 210

9, 790, 743

5,446

49, 930, 333

3,872

1,391

133,256,431

10,012, 844

15,430,433

2,481

55,898,667

97
152
137
464
254

44
24
57
82
76

8,183, 249
22,813,986
10, 718. 652
5,533,119
6,325,399

2, 775, 346
15,871, 659
123, 348
472, 224
485,498

673, 074
866, 828
1, 319.863
626, 587
724,157

53
128
80
382
178

5, 665,592
10, 958, 016
2,665,044
9,925, 262
29,095, 987

$424,366
509 946

5,819,947

H
gj

ft

MINING AND QUARRYING

I. Mining:
oal
_
Coi mining
Metal mining—
12
Iron
13
Copper
14
Lead and zinc
15
Gold, silver, and precious metals..
16
All other mining.__
1
Main business not precisely defined;




$68,363

30
44
1,219
956
5,748

CD

00

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

Corporations reporting net income
Serial
No.

Total
number
of corporations

Industries

Number

Net income

Prior year
loss deduction from
net income
for net taxable income

o

Income and
profits tax

Number

Deficit

MINING AND QUARRYING—continued
I. Mining—Continued.
Nonmetal m i n i n g Oil
...._
_._
Gas_
.__
_
Salt, mines and other sources
All other nonmetal mining
._
1
All other mining concerns, n. p. d., combinations and tributary
industries
_
Total mining

26

Mining and quarrying combinations, but main business not given

$2, 775, 538
2,444
32, 230
222, 544

$4,413,262
116,546
616,137
173, 526

2,670
5
24
138

$179,683, 605
80, 390
612, 619
2, 322,489

7,678

1,248

20, 386,534

2,168,181

2, 201, 111

6,430

29, 929, 768

4,218

252,418, 775

34, 941, 856

12,569

326, 837,439

329
526
3
73

11,560,770
13, 656, #87
502, 394
4, 791, 048

491,
533,
35,
66,

1,659

Total quarrying

$37,438,285
1,058,279
4,982,499
1, 722, 342

564
882
16
197

_

1,072
82
31
111

16, 787

_

II. Quarrying:
Stone
Clay, sand, gravel
Precious and semiprecious
All other quarrying, n. p. d.1

3,742
87
55
249

931

30, 510, 299

27,161,524

392
718
266
063

1, 333, 856
1,566,179
58,194
582, 946

235
356
13
124

2, 824,018
2,818,115
103, 252
1,013,453

1,126, 439

3, 541,175

728

6, 758,838

63

26

636, 574

12, 324

74, 340

37

657,561

18, 509

Grand total mining and quarrying

5,175

283,565, 648

36,080, 619

30, 777,039

13,334

334,253,838

1,335
1,512
177
2,490
20
1,407
124
249

836
843
82
1,779
11
759
77
126

44,835, 380
22,271, 225
15, 053, 992
37, 508,973
196, 237
36,237, 708
4,330,342
3,407,883

449, 228
1,183, 087
211,134
402, 381
15,031
1,933,027

5,421,311
2, 518, 926
1, 843,024
4, 401,082
21, 237
4,185, 340
522,158
314,429

MANUFACTURING

I. Food products, liquors, and tobacco:
Bread, bakery products and retail sale
Milling, flour, meal, feed
Cereal preparations, etc
Dairy products and condensed milk
Butter substitutes
Chocolate, confectionery, ice cream, etc.
Coffee and spices
_
Fish canning and preserving




_

_
_

59,996 I
790,693 I

499
669
95
711
9
648
47
123

3, 605, 329
9, 407,813
957, 320
3,200, 958
113,412
7, 677,571
544,221
2,157,423

Hi

W
H
I—i
O

m

3
a
o

g

fed

Fruit and vegetable canning and preserving, e t c . .
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, etc
_
Woolen and worsted goods, etc
Silk goods, etc
Felt goods and products, except hats
Linen and flax, etc
All other textile fabrics
Fur goods and fur products, n. p. d.,1 etc
Total textile fabrics
Textile products, other than clothingCarpets, rugs, mattings, etc...
Cordage and twine
Artificial leather, oilcloth, linoleum, etc
All other textile products other than clothing
_
Total textile products other than clothing.
ClothingCustom-made clothing, etc
Factory-made clothingMen's clothing, suits, overcoats
Women's clothing, suits, coats, skirts
Hats and caps, etc....
Corsets
Shirts, collars, cuffs
Hosiery and all knit goods
All other clothing
Total clothing
Total textiles and textile products

28, 329,810
497,177
381, 618
676, 688
314,313
3,386,481

3,163, 043
5, 702, 975
13, 260
5, 069, 785
2,168,495
1, 685, 419
817, 229
11, 833, 920
5, 964, 667

393
174
2
103
380
589
260
285
500

5,663, 523
6,894,178
11,550
5, 285,392
2,988,027
11,171, 499
8, 753, 725
5, 696,110
50,047,919

506, 924, 386

52, 331, 226

55, 646, 300

5,487

124,175, 970

568
293
368
29
14
1,141
258

110, 649,102
64, 788,152
29,558, 545
2, 743, 681
2, 948, 724
143,419, 538
4, 355,110

6,431,948
2,196, 760
1, 956, 936
10,490
7,111,346
331, 780

13,137, 956
7,812,105
3,438, 027
336, 937
366, 790
16, 969, 801
466, 766

177
118
312
13
12
567
161

6, 738,609
4, 335, 204
8, 552,132
128,407
94,839
14, 939,197
1,111,837

2,671

358,462, 852

18,039,260

42,528, 382

1,360

105
54
41
756

68
38
28
570

33, 992,841
5, 743, 860
9, 938,340
31, 331, 895

206, 698
1, 598, 540
489, 881
4, 052, 507

4, 219, 382
513, 706
1, 203, 913
3, 331, 517

37
16
13
186

568, 765
260, 953
92, 073
3, 722, 256

956

704

81, 006,936

6, 347, 626

9, 268, 518

252

4, 644, 047

767

499

5, 903, 659

544, 928

597, 432

268

1, 093, 271

633
1,723
728
118
295
1,184
1,336

423
1,013
466
69
181
762
890

19, 248, 399
9, 244,113
8, 761, 473
2, 434, 700
4, 565, 448
30, 311, 895
43, 472, 826

2,156, 072
622, 373
1, 080, 545
5,477
465,251
1,868, 017
3, 436, 544

2,138, 813
922, 933
891, 635
294,176
484, 620
3, 456, 987
4, 851, 596

210
710
262
49
114
422
446

3, 010,971
6, 823, 630
2,307,955
1, 083, 056
1, 002, 630
7, 243, 843
8, 734,935

6,784

4,303

123, 942, 513

10,179, 207

13, 638,192

2,481

31,300, 291

11, 771

7,678

563, 412, 301

34, 566, 093

65, 435, 092

4,093

71, 844, 563

1,003
574
4
240
1,455
1,397
469
563
1,134

610
400
2
137
1,075
808
209
278
634

27,506,823
58, 245,044
108,076
68, 911, 895
19,423,077
14, 734, 599
7, 428, 753
95, 208, 640
51,515, 739

14,153

8,666

745
411
680
42
26
1,708
419
4,031

1,537,440
12,163,122

35,900,225

m
H

o
in

o
o

g

Main business not precisely defined.




00

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

Total
number
of corporations Number

Industries

Net income

Prior year
loss deduction from
net income
for net taxable income

to

Corporations reporting
no net income

Income and Number
profits tax

Deficit

MANUFACTURING—Continued

III. Leather and leather products:
Boots, shoes, cut stock, and findings
Gloves
_
Saddlery and harness
Trunks and valises
Tanning, graining, andfinishingleather
All other leather and leather products

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 products
Total lumber and wood products

_
_
_

VI. Paper, pulp, and products:
77
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 and publishing

$50, 012,911
758, 270
996, 307
733,794
4,100, 674
15, 786, 381

$1, 524, 966
263, 414
164, 856
123, 687
953,750
1, 807,134

$5,947, 484
57, 880
95,318
69,727
381, 875
1, 695, 388

529
13
27
36
107
270

$16, 403, 319
146,068
266,984
188,814
7, 901, 024
11, 220, 283

Ui
H
>
£
w
H

1,321

72,388,337

4, 837, 807

8, 247, 672

982

36,126, 492

$

25
147
90
345

12
29
63
169

811,173
12, 602, 098
4, 940, 350
27, 570, 745

6,560
10, 348,483
602, 553
12, 491, 407

99, 616
279, 572
532, 637
1, 927,850

13
118
27
176

116,849
12, 458, 536
156,853

%

8,830,744

£

607

Total leather and leather products
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

670
27
55
54
102
413

2,303

..
..

__.

1,199
40
82
90
209
683

273

45,924, 366

23, 449, 003

2, 839, 675

334

21, 562, 982

^

3,711
1,497
23
2,151

2,615
1,140
17
1,478

209, 557, 600
46, 859,321
434, 611
42,198,425

18, 244, 597
2, 247, 336
656
5, 009, 644

23, 518, 730
5, 438, 502
50, 975
4, 449, 008

1,096
357
6
673

18, 528,
4, 733,
73,
9, 250,

7,382

5,250

299, 049, 957

25, 502, 233

33, 457, 215

2,132

32, 586, 660

1,815

1,240

109,909,197

14, 346, 813

12, 232, 699

575

14,931, 923

7,842
216
1,165

5,227
143
813

147,930,484
4, 740, 661
13, 275, 960

2, 255, 801
90, 683
987,379

17, 435, 782
551, 360
1, 441, 808

2,615
73
352

21, 000, 557
402, 014
2, 224, 713

9,223

6,183

165, 947,105

3,333, 863

19, 428, 950

3,040

23, 627, 284

708
614
544
794

S

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 _. _
Fertilizers
..
All other chemicals and allied substances..
Total chemicals and allied substances.
IX. Stone, clay, and glass products:
StoneCut building stone, crushed stone, etc
Clay and earth productsBrick, tile, terra cotta, fire brick, etc
Glass and glass products—
Glass manufacture, plate or window glass, etc
Combinations stone, clay, and glass manufacture
Total stone, clay, and glass products

97
99
100
101
102
103
104

X. Metal manufacture:
Metal products of iron and steel, or iron and steel and other metals—
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,
etc.Metal-working and paper-making machinery, heavy ordnance,
rolling stock, safes, vaults, etc
General electric machinery, stationary and marine engines, refrigerating machinery, etc
-_.
Motor vehicles, 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
Firearms, hardware, cutlery, hand and machine tools, gauges, etc._.
All other metal products
Metal products, not iron or steelBase metals, smelting, and refining, etc
Airplanes, complete or parts
_
Precious metals, smelting, refining, etc
—
Total metal manufacture..

XI. All other manufacturing concerns:
106
All other manufacutring, n. p. d.,1 etc.
Grand total manufacturing..
1
Main business not precisely defined.




1,006
692
412
542
164
229
3,272

570
477
153
213
84
119
1,856

46, 802, 291
33, 229, 767
5, 916, 963
146,140, 308
4,678, 212
2, 483, 933
180, 332,172

10, 918, 242
1, 312, 290
777,154
1, 483, 614
38,706
1,129,103
6, 581, 639

4, 424,110
3, 925, 985
619,185
18,151, 530
572, 616
210, 524
21, 522, 423

436
215
259
329
80
110
1,416

9,
2,
9,
33,

6,317

3,472

419, 583, 646

22, 240,748

49,426, 373

2,845

94,157,796

875, 619
933, 615
347, 350
421, 806
979,246
13, 643,140
23, 957, 020

1,385

93, 785,185

7,172, 720

10,990,836

541

3, 531, 686

1,125

63, 781,185

3, 308, 468

7, 475, 451

544

6,133, 653

562
44

340
30

28, 257,113
2, 020, 459

640, 778
61, 646

3, 406, 407
240,747

222
14

4, 637,376
71, 660

4,201

2,880

187,843, 942

11,183, 612

22,113, 441

1,321

14,374,375

W
H
H
hH
GO

H
y—i

93

44

8, 569,906

3, 545,870

664,132

49

4, 587, 570

2,548

1,799

373, 317,863

40, 653, 601

41, 703,392

749

26, 756, 241

o
c

1,597

1,041

116, 028,172

19, 628, 278

11,907,161

556

21,314,400

fed

535

130,261, 974

10, 239,966

14,993, 228

234

5, 690, 774

i
o
o

607
975
780
261
834
6,130

344
431

25, 200, 710
351, 750,889

1, 559, 764
12,193,802

2,913, 568
42,410,225

263
544

5,910,440
55,360,939

431
184
499
3,809

40,656, 321
28,615,915
48, 652, 395
220,440,962

1, 579, 315
456,074
3,180,811
36,827,359

4,832,435
3,490,616
5,574, 484
22,661,080

349
77
335
2,321

8,156,768
1,177,134
5, 739, 526
35,308,957

848
35
763

541
15
495

70,166, 854
327,162
13, 506, 766

5, 560, 512
45,815
731, 736

8,056, 638
33,122
1, 530, 635

307
20

5,205,426
508,816
2, 363, 585

16,240

10,168

1,427,495,889

136, 202,903

160, 770, 716

6,072

178, 080, 576

I

6, 664 |

85,199 i

53, 795 |

11,187

23, 207,

55, 265,523

4,523

89, 543, 060

4, 271,899, 449 ! 351,201,

484,863, 656

31,404

701,011,681

473,420, 323

oo
CO

OO

TABLE 9—Corporation returns—Distribution of incomes by industries for the United States—Continued
'•

Serial
No.

Corporations reporting
no net income

Corporations reporting net income
Total
number
of corporations Number

Industries

Net income

Prior year
loss deduction from
net income
for net taxable 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
Jetty, dam, dry dock, wharf, bulkhead, etc
Railroad construction, pure or combined .
Shipbuilding, pure or combined
Buildings and structures above ground, etc
Equipping and installing machinery and equipment as elevators, carrier
systems, etc
Wrecking, razing, or moving (not marine)
.
All other construction and contractors, n. p. d.1
_
Grand total construction
_
_
_

1,315
157
55
281
4,508

785
91
33
126
. 3, 080

$16,961,926
4, 614, 061
1,941,449
4, 646, 584
33, 678, 378

$882,962
152, 408
223, 628
1,381,003
2,193, 459

$1,888, 895
540,928
219,419
402, 441
3, 405, 044

530
66
22
155
1,428

$7,135,311
1,693,925
150, 242
4,426,935
9, 550,913

2,525
95
3,615

1,761
64
2,211

9,871,289
367, 815
39,922,412

9,842,843
19,101
4, 324, 525

828, 211
33,790
4,120,105

764
31
1,404

4, 480,429
131,182
15, 239,607

12, 551

8,151

112,003,914

19, 019,929

11,438, 833

4,400

42,808,544

642
396
605

336
175
402

525, 172, 263
30, 598, 878
82,362, 730

25, 076, 255
333, 279
293, 261

62,278, 773
3, 762, 431
10, 216, 702

306
221
203

36,831, 748
19, 668,845
5, 512,350

o
o

1,643

913

638,133, 871

25, 702, 795

76, 257,906

730

62, 012,943

g

65
157
15
1,587

18
104
8
907

1, 901, 550
13, 685, 539
1, 056,415
24, 785, 438

57,440
536,952

47
53

1, 368,840

229, 040
1, 603,981
131, 030
2, 795, 555

680

8, 520,163
957,981
211,056
21,486, 224

1,824

1,037

41, 428,942

1,963, 232

4, 759, 606

787

31,175,424

3,438
2,205
718
363

2,347
1,345
508
232

18,825, 884
12,863,838
12,123,912
1, 772, 352

385, 426
250,935
229, 230
47, 009

1,932, 737
1, 371,345
1, 418, 577
177, 576

1,091
860
210
131

6, 225,951
3,406,879
1,154,703
298,202

6,724

4,432

45, 585,986

912, 600

4,900, 235

2,292

11, 085, 735

O

TRANSPORTATION A N D 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




__
_

_

125
126
127
128
129
130

IV. Other public utilities and transportation, n. p. d.1:
Electric light and power companies
__
Gas companies
Telephone and telegraph companies
Waterworks
._
Mutual public utilities...
_
All other public utilities, n. p. d.,1 etc
Total other public utilities and transportation
Grand Total transportation and other public utilities.

2,002
603
4,083
1,540
871
1,823

j 10,922

1,551
443
3,152
1,197
397
1,147

!
i
|
i

7,887 !

120, 853, 934
39, 719, 354
147,132, 711
17,156, 527
147, 672
207, 250,899
532,261,097

21,113

14,269

18, 640
45
50, 858
3,748
27, 355

12, 849
26
34,145
2,268
18, 898

322, 028,493
1,196, 664
497,179, 410
40,426, 776
337, 094, 726

100, 646

68,186

1,197, 926, 069

1,838
2,203
2,951
292

961
1,438
2,229
186

11,836,883
36, 528, 965
20, 497, 705
1, 021, 690

7,284

4,814

452
1,712
281
3,001

1,257,409,8

710, 057
1, 007,980
193, 372
142, 495
4,428
1, 372, 278

14,807,279 |
4,776,057
18,017,217
1,959,182
2,870
25,518,561 I

3, 430, 610

65, 081,166

32,009,237 \ 150,998,913 |

451
160
931
343
474
676

7,303, 044
1, 005,848
1, 591, 353
1, 488, 031
V 268,193
9, 719, 216

3,035 I

21,375,685

6,844

125,649,787

TRADE
131
132
133
134
135

Wholesalers and jobbers, including exporters, importers, etc
_____
Department stores, either wholesale or retail, or both
_
_
Retail stores, all other, etc
_
Commission trade, including commercial travelers and special agents, etc.
1
All other trade, n. p. d., etc
_
_
Grand total trade.

16, 995,473
1, 904, 970
31, 538, 963

33, 850,128
146, 282
54, 340, 062
5, 034, 345
35,165, 627

5, 791
19
16, 713
• 1,480
"8,457

79,441,426
138, 742
94,950,863
'• 9,311,045
80,955, 367

90, 693, 298

128, 536, 444

32, 460

264, 797, 443

373,099
1, 713, 284
490,024
20, 907

1,280,893
4,144, 98.3
2,103,155
99, 651

877
765
722
106

5,777,088
10, 379,826
2, 546, 207
644, 644

69,885, 243

2, 597, 314

7, 628, 682

2,470

19, 347, 765

283
1,195
105
1,672

11, 239,831
16, 208,944
10, 058, 562
19,152, 214

485, 532
887, 998
843,882
952,049

1,307, 749
1, 725, 640
1,141, 519
2,058,640

169
517
176
1,329

1, 919,126
3, 492, 285
4,803, 665
9, 736,059

5,446

3,255

56, 659, 551

3,169,461

6, 233, 548

2,191

19, 951,135

3,202 |

1,995

25, 272, 916

643, 793

2,801,892

1,207

5, 219,898

1,173
1,282
1,282
1,300
4,145

692
794
1,032
507
2,393

5,018, 419
4, 051, 733
8,813,006
5, 955, 606
12, 711, 986

147,037
111,228
44, 784
360, 694
347, 383

514, 239
376, 863
972, 533
637,842
1, 211, 230

481
488
250
793
1,752

2, 228,637
1, 399, 611
423, 311
5,026,841
5, 543,972

40,253,892 |

SEEVICE

136
137
138
139

I. Domestic service:
Restaurants, lunch rooms, etc
_
Hotels, board and lodging houses
_.
Laundries, cleaning ana dyeing 1
All other domestic service, n. p. d., etc.

140
141
142
143

Total domestic service_
II. Amusements:
Theaters, or theatrical organizations, etc.
Moving pictures
Moving-picture production
All other amusements
_

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
Total professional and other service..
Grand total service

1

12,384 |
25,114

Main business not precisely denned.




7,413

61,823, 666

1, 654, 919

15, 482

188, 368,460

7,421, 694

6,514,599 |
20,376,829

4,971

3
O
O

19,842, 270

9,632

Q
GO

59,141,170

oo

oo

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

Corporations reporting net income
Serial

Total
number
of corporations Number

Industries

No.

Net income

Prior year
loss deduction from
net income
for net taxable income

Income and Number
profits tax

Deficit

FINANCE

157

I. Banking and related business:
Private bankers
...
National banks
_
State banks, general banking, etc., n. p. d.1
Trust companies, or bank and trust companies.._
_
Loan companies, etc
Stock and bond brokers
_
Real estate, loan, and insurance agents, realty holding and development
companies
Holding and leasing realty, not realty business, etc

158
159
160
161
162
163
164

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,* and combinations-

150
151
152
153
154
155
156

165

18,153
2,829
3,722
1,096

75
5,628
13,052
2,192
2,744
579

$842, 773
101,913, 769
73,085,855
99, 549,432
36, 737,129
23, 723, 094

$56,757
1, 679,006
1,806, 763
1, 662,478
390, 784
1, 295,080

11,487, 758
6, 659,659
11,965,988
4,087, 759
2, 717, 261

57
2,635
5,101
637
978
517

$634,078
36, 595,095
34, 272,865
18, 725,983
12,929, 608
12, 269,046

14,672
42,095

24,883

84,937,109
222,826,358

3, 545, 275
6,415,664

8,637, 655
23, 339,945

4,833
17,212

35,062,071
88,894, 635

90, 962

58,992

643,615, 519

16,851,807

68, 985,124

31, 970

239, 383,381

417
30
251
22
605
2
523

358
19
135
15
241
1
344

109,039,706
778, 967
8,977,998
1, 572, 762
1,012,192
1,200
26,181,103

11,410
22,780
1, 502, 597
717, 231
8,441

12, 963,168
91,819
935,085
106,443
56, 752

3,133, 265

2,808, 740

59
11
116
7
364
1
179

780,318
592,885
15,685,691
185, 944
100,640,030
165
15,051,333
132,936,366

132

Total insurance companies
All otherfinance,n. p. d.,* and combinations of I and II, etc.

1,113

147, 563,928

5, 395, 724

16,962,007

737

2,549

76,903,968

1,439,706

9,167, 248

1,411

38,493,405

62,654

868,083,415

23,687, 237

95,114,379

34,118

410,813,152

3,419
26,250

1,713

50,071,077

8,808,165

5, 209,962

1,706
26,250

24,345,929
803,110

1,713

50,071,077

8,808,165

5,209,962

27, 956

25,149, 039

398,933

233,339

8, 321, 529,134

578,307,088

937,106, 798

165, 594

2,013,554, 987

Grand total finance..
ALL OTHER
166
167

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
Inactive concerns
Grand total all other concernsGrand total

i Main business not precisely defined.




,

S
H

O
m

n
o

g

87

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States
and Territories
(Income returned for the calendar year ended Dec. 31,1923)
ALABAMA

Corporations reporting net income
Total
number of
corpora- Numtions
ber

Industrial groups

Net
income

Agriculture and related industries
Mining and quarrying

Total manufacturing

Prior year
loss deduc- Income
tion from
profits Numnet income ind tax
ber
for net taxable income

$183,054 \
2, 756, 612 j

116
55
4
3
178
1
54

$27,074
142, 627

$15,077
315, 259 !

83
41
2
1
112
1
32

998, 571
3, 697, 346
38, 824
334
6, 547,930
16,894
(522, 588

15, 552 j
438, 770 !

108,227
403,471 I
4,671

264,444

770, 361
1, 862
72, 695

33

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

1,196,146

107,550 !

134, 875

351, 024 j
22,688 |
11, 203, 037 I 3, 182, 919
I
413,107
47. 740

37, 827
994, 528

22
63

j

636

417

Construction
j 64
Transportation and other public I
utilities
135
Trade
j 1,164
Public service—Professional,
amusements, hotels, etc
. _ 194
Finance—Banking, insurance,
and related business
Combinations—Predominant industry not ascertainable
19
Inactive concerns
167

33

207, 559

93
849

3, 341, 572
8, 334, 820

Total

3, 59,r

Corporations reporting no net income

142

137,145
570, 691
15 I
23

42,134

132, 348
345, 580
160, 627

219

2,890,192

9,003

18, 209

31

386, 068

398, 584
838,412

37

256, 341
1, 602, 981

497,913 |

720,116

472, 928

2,348

140, 375
418,145
3,192
18, 090
963, 999

40, 384

4, 853,879

14

$283, 785
942, 261

2,570,651

4,079,663

25, 085, 801

651

43
121

Deficit

45,961,341

15, 880 !

66,852
479, 315

315
52

96, 655
751,192

54, 365

257
5
167

4, 756, 724

1, 247

7, 225, 661

$5, 593

6
17

$11, 585
35,444

$30, 638
18,181

7,187

6

44,103

30, 453

3,702

2

2,513

1

1,337

9

47,953

109,481 '
16, 035
18, 060

15, 550
636

ALASKA
Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages,
and tobacco
Textiles and textile productsLeather 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




12
21

6
4

$52, 792
1,186

12
2

6
2

93, 472
11, 069

7

5

56, 081

1
1

22

13

160,622

79, 272

10,889

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 public
utilities
Trade
Public
service—Professional,
amusements, hotels, etc
Finance—Banking, insurance,
and related business
._
Combinations—Predominant industry not ascertainable
Inactive concerns
Total..

.

Total
number of
corpora- Numtions ber

12
29

Net
income

Prior year
loss deduc- Income
tion from
profits Numnet income and tax
ber
for net taxable income

8
21

$204,412
126, 957

8

3

317, 234

39,416

20

13

73,870

6,616

$15, 738

$24, 288
10, 221

1
13
138

68

937, 073

4
8
5
7
1
13

95, 010

97, 023

70

Deficit

$812
105,199
8,318
7,862
87
217, 260

ARIZONA
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

9o

127
362

37
24

$507, Oil
3,844,900

$219,281
2, 551,073

$31, 682
159, 741

338

$890,990
1,159,273

30

21

268,174

24,103

27,936

9

32,993

2

2

5,052

181
420,137

8

6

412,835

23,678

2

53,827

25

10

58,126

6,175

15

92,258

3

2

308, 378

38, 402

1

14,367

9
9

6
6

21,417
27, 553

2,952

1,418
2,020

3
3

36,735
6,939

3

10, 519

53

1,101, 535

447,192

99,810

36

247,638

3
89
12

7

61, 793

4,857

5.835

5

47,809

64

40

287

188

1,062, 352
1, 382,101

110,985
120,810

113,913
127, 297

24
99

228,100
707,805

74

49

232,841

2,019

20,455

25

44,114

656,483

16, 059

58,388

129

2,171, 582

12,718

10
258

54,411

3,472, 276

629,839

1,014

5, 551, 722

273
16
258

144

1,562

548

6

108,179
8,957,195

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




157
153

82
48

$347,696
422, 257

$24, 786
8,489

$29,093
44,865

75
105

$635,922
958,460

96
8
2
1

62

584,425
124,974
19,674
14,021

38,902
12,137
19, 254

56,435
12, 605

34
1

312,899
3,862

I
1

1,503

89

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States
and Territories—Continued
ARKANSAS—Continued

Corporations reporting net income

Industrial groups

Manufacturing— C ontinued.
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 .

Total
number of
corpora- Numtions
ber

Net
income

Corporations reporting no net in
come

Prior year
loss deduc- Income
tion from
profits Numnet income and tax
ber
for net taxable income

Deficit

151

110

$8, 557, 389

$390, 566

$1,009,854

41

33

21

270,825

8,001

33,455

12

13, 710

33

15

451, 442

165, 639

33, 793

18

584, 750

18
23

11
17

178, 001
107,883

76,666
4,805

11, 540
9 723

7
6

21,055
65, 692

$305, 797

21

14

158,348

6,892

16, 819

7

13, 082

386

260

10, 466,982

722, 862

1,185, 727

126

1,320,847

28

13

131,498

13, 772

11,961

15

68, 391

139
811

88
560

1,667, 058
5,142, 917

27, 772
426, 693

191,453
498, 572

51
251

1,117.459
1,902,426

113

75

448,849

43, 853

38

80, 572

681

528

3,108, 348

93, 831

280, 444

153

1, 000, 621

32
112

15

637,170

22, 005

74, 665

17
112

129,103

2, 612

1, 669

22, 372, 775

1, 340, 210

2, 360, 633

943

7, 213,801

CALIFORNIA
Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages,
and tooacco
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 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




1,273
1,672

465
293

$8, 568,182
14,164,383

$612,635
731.566

$924,238
1,835,171

808
1,379

$9,623,976
30, 592,167

675
193
57
24
237
41
347

393
120
39
11
170
28
232

25,013,461
3, 726,139
733,413
2, 574,090
18,258, 519
7, 680, 697
6, 604,362

3,178,147
137,114
39.158
327,175
777,026
27, 920
50,451

2, 681, 698
430,207
81, 753
279, 349
1,994, 666
953,099
787,193

282
73
18
13
67
13
115

4 468 349
1,150, 671
315, 503
574, 657
1,053, 726
114,625
880,902

296

161

13,871, 608

525,412

1, 648, 633

135

2,918,009

163
607

115
377

15,580,585
17,488,337

57,810
969,842

1,927, 710
2,015,809

48
230

595,435
3, 760,152

192

344
2,984

7,954, 604

164,461

921,051

152

1,873,842

1,838 119,485,815

6,254,516

13,721,168

1,146

17,705,871

411

257

10,283,946

458,461

1,185, 756

154

1,322,842

908
3,535

582
2,530

43, 531,584
84,948, 663

195,841
4,174,820

5,327,378
9, 756,496

326
1,005

5,991,331
9,721, 591

186,075

1,963,852

517

4,798,932

1, 582,336

7,615, 645

1,787

17, 702, 728

5,868,045

103,183

703,505

112
1,318

2,536,455
1,089

9,834 369,970,234

14,299,433

43,033,209

8,552

99,996,982

1,366

849

4,691

2,904

228
1,318

116

18,386

16,930,155
66,189,461

90

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution

by industrial

and Territories—Continued

groups, for States

COLORADO
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 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

utilities
Trade
Public service—Professional,

amusements, hotels, etc
Finance—Banking, insurance,
and related business
Combinations—Predominant industry not ascertainable
Inactive concerns
Total.

Total
number of
corpora- Numtions ber

Net
income

284
1,003

83
168

$181 915
6,097,850 I

162
33
9
4
36
2
89

94
22
3
1
17
2
62

18,683,935
163,814
12,860
694
397,730
24,226
2,258,252

67

29

50
83

31
38

Corporations reporting no net income

Prior year
loss deduc- Income
tion from
profits Numnet income and tax
ber
for net taxable income

Deficit

$10,295
702,106

201
835

$1,819,573
8,929,023

5, 671, 689
62,875

1,691,706
9,553
889

3,613

47, 659
2,528
271,262

68
11
6
3
19

639,128
78,866
80,660
9,623
178,142

27

148,015

8, 745,762

11,637

1,089,492

38

131,596

522,311
820.130

6,790
165, 675

58,755
78,786

19
45

284,365
413,540

<R99 Rflfi

353,072

85

34

473,308

56,307

48,172

51

126,773

620

333

32,103,022

5,986, 716

3,298,802

287

2,090,708

89

48

222,340

8,448

17,536

41

365,878

227
1,410

111

3, 242, 858
7,046, 235

2,378,609
894,503

221,871
768,149

116
553

4,161,273
3, 626,425

407
1,459

857
244
759

73
772

33

6,344

2,636

1,202,328

41,549

115,011

163

539,666

9,110,611

119,715

1,012,188

700

3,158,219

1,283;643

3,275,207

36,858

40
772

723,606
283

60,490,802

13,080,625

6,182,816

3,708

25,414,654

CONNECTICUT

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




93
22

53
8

$1, 514,850
315, 288

$152,859
2,051

$163,834
38,443

40
14

$219, 566
82, 561

133
228
22
15
45
48
140

83
161
11
7
33
33
90

1,090,954
11, 270,157
297,494
602,928
656,948
1, 522, 746
1,859,411

55, 307
2, 730,664
233,461
160, 524
103,433
11, 502

116,763
1,113,203
6,778
74, 676
56, 790
173,924
218,008

50
67
11
8
12
15
50

497,426
2,049.081
255, 267
94,812
104,860
134,366
381, 666

62

38

1,709, 588

6,817

207, 215

24

160,113

65
558

51
347

1, 212,882
47,063,315

112,385
7,063,490

130, 228
4,967,203

14
211

43,928
5,055,569

261

156

11,686,876

731,372

1,418,840

105

14,293,145

1,577

1,010

78,973,299

11,208,955

8,483,628

567

23,070,233

239

159

1,195,493

191,588

98,665

80

547, 219

244
1,488

183
1,041

10,545,687
10,893,964

208, 559
708,324

1,266,968
1,101,703

61
447

3,997,978
2,782,984

91

STATISTICS OF INCOME
TABLE 10.—Corporation returns—Distribution by industrial groups, for

States

and Territories—Continued
CONNECTICUT—Continued
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
corpora- Numtions ber

Net
income

Corporations reporting no net income

Prior year
loss deduction from

Income Numprofits ber
net income and tax
for net taxable income

Deficit

377

234

$1,402,925

$11,381

$138,200

143

$1,364,257

1,022

662

15,874, 708

105,060

1, 870, 650

360

5,493,446

45
385

23

218, 680

18,146

20, 745

22
385

36,104
506

3,373 120, 934,894

12, 606, 923

13,182, 836

2,119

37, 594,854

5,492

DELAWARE

Agriculture and related indusdustries
Mining and quarrying
M anufacturing:
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

30
61

11
13

$31, 833
750,048

$9,058
127, 391

$1,127
77, 452

19
48

$353,420
881,976

49
10
13
1
13
7
16

31
7
5
1
11
7
9

471, 469
2, 253, 748
139, 756
286, 355
1, 466, 477
772, 439
213,886

48,835

18
3
8

212, 890
18,145
864, 200

2

4,485

873

47, 657
281, 000
9,699
35, 794
179,096
96, 006
24, 745

7

19, 306

19

13

18, 553, 914

7, 902, 783

1, 330,092

6

252, 370

6
39

4
15

280, 986
1, 916, 401

1, 031, 292

34, 767
109, 553

2
24

2,179
1, 511,429

59, 676
24, 501

19

12

3, 257,184

7,612

404, 857

7

40, 207

192

115

29, 612, 615

9, 075, 572

2, 553, 266

77

2,925, 211

37

24

529, 348

2,840

62,971

13

56, 823

35
223

20
156

540, 780
1, 592, 584

70,176
73, 227

56, 651
162, 621

15
67

205, 781
800, 712

63

36

247, 028

11, 353

24, 682

27

180,105

353

204

8, 578,921

76, 512

1,033, 558

149

3, 673,149

13
109

9

50,144

5,289

3,954

4
109

9,379
14

1,116

588

41, 933, 301

9, 451,418

3,976, 282

528

9,086, 570

$6, 639
111,027

13
35

$85, 380
74, 091

96, 075
4,594

17
5

61, 762
19, 796

12, 733
5,154

4
2
2

5,941
67,495
4,397

DISTRICT OF COLUMBIA

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.._

54441—25f-




17
44

4
9

$57, 295
1, 068,480

42
13

25
8

826, 621
46, 004

5
8
4

1
6
2

789
109,402
42,809

$174, 935

32, 232

92

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution

by industrial

groups, for

States

and Territories—Continued
DISTRICT OF COLUMBIA—Continued
I
i

Total
number of
corpora- Numtions ber

Industrial groups

Manufacturing—Continued.
Printing and publishing
Chemicals and allied substances . _ - .- -- _
Stone, clay, and glass products
Metal and metal products...
All other manufacturing industries

e Net
income

62

47

$1, 906, 619

22

13
12
14

462, 881
97, 356

Corporations reporting no net income

Priar year
loss deduc- Income
tion from
profits Numnet income and tax
ber
for net taxable income

68, 422

15
27

$433

Deficit

15

$74, 782

7,165
6,686
899

$230,880

9

287,898

55,101
9,816

3
13

11, 303
181,119

27

Construction
.
. _
Transportation and other public
utilities
Trade
--Public service—Professsional
amusements, hotels, etc
Finance—Banking, insurance,
and related business
Combinations—Predominant industry not ascertainable
Inactive concerns

10

312, 282

7,460

36, 640

17

162, 288

225

Total manufacturing

Total

Corporations reporting net income

138

3, 873,185

47, 710

458,158

87

876, 781

59

89

1, 074, 518

238,942

119, 874

30

215, 727

54 23. 576. 996
270 | 6.810.621

6,530
45, 812

2,938, 385
800, 791

17
135

859,865
1,162, 740

214

145

2,139, 412

85, 496

236,484

69

372, 746

363

236

5, 828, 276

13,613

683,457

127

1, 579,420

6,074

5
134

10, 986

613, 038

5, 360,889

652

5, 237, 736

71
405

13
134

8

1, 575

923

54, 320
44,483,103

FLORIDA

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
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




293
29

111
11

$977, 049
68,179

$76, 033
6,277

$92, 922
5,611

182
18

$1, 971,178
338, 474

153
12
2

90
9
1

1, 054, 463
44, 278
1.750

32,159
3,648

112,890
3, 505

63
3
1

839, 219
18, 715
1,128

161
2
84

105
1
60

5, 317,439
236
560, 923

289, 611

614,144

10, 260

59, 755

56
1
24

618, 596
349
66,909

1

70

35

727,927

474

85, 268

35

262, 736

25
36

20
25

247, 629
278, 919

58, 742
18,137

20, 350
28, 072

5
11

31, 329
22, 737

35

25

276, 503

20,196

28, 258

10

43,152

580

371

8, 510, 067

433, 227

952, 242

209

1, 904, 870

103

70

811,636

91,169

78, 723

33

171, 296

201
1,019

128
730

7, 967, 751
8, 267, 204

32, 265
279, 612

974, 246
868, 257

73

671, 950
1, 638, 936

271

158

1, 282, 711

52,439

128, 694

1,466

865

7, 305, 788

435, 524

716,130

50
341

22

208,143

142, 784

4, 656

601
28
341

4,353

2,466

35,398 528 i 1 54Q ssn

3,821,481

1,887

289
113

627,483
4, 321,804
209,439
17
11,855,447

93

STATISTICS OP INCOME

TABLE 10 .—Corporation returns—Distribution by industrial groups, for States
and Territories—Continued
GEORGIA

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

Corporations reCorporations reporting net income
porting no net income
Total
number of
Prior year
corloss deduc- Income
poraNumNet
tion from
tions
profits NumDeficit
ber
ber
income net income and tax
for net taxable income

178
41

63
24

$205,211
194, 270

$55,131
4,618

$11, 742
19,393

115
17

$639, 367
297, 521

202
176
10
3
180
12
72

137
142
5
1
142
*
9
49

8, 028, 686
21, 088, 693
162, 592
5,561
2, 754, 259
631.109
309, 260

158, 846
1, 301,052
29, 681
5,561
119, 671
11, 257
7,077

965,946
2, 532, 688
16,147
305, 962
76, 317
28, 969

65
34
5
2
38
3
23

403,837
445, 967
53, 966
168, 775
438, 997
85, 498
112, 895

132

47

1,450,030

210, 080

148,827

85

1, 556, 075

65
70

47
55

1, 584,009
1, 437, 962

90, 451
487, 001

181, 832
86,027

18
15

117,468
177, 955

86

55

688, 680

214, 661

52,123

31

204,411

1,008

689

38,140, 841

2, 635, 338

4, 394, 838

319

3, 765, 844

85
Construction
.
Transportation and other public
281
utilities _. __
1,553
Trade
Public service — Professional,
201
amusements, hotels, etc
__
Finance—Banking, insurance,
and related business. _
1,429
Combinations — Predominant
industry not ascertainable
57
Inactive concerns
130

Total

4,963

47

505, 432

107,151

41, 470

38

302,175

169
1,029

4, 873, 242
10,067,173

44, 962
1,073,488

580, 411
960, 369

112

5,135, 527
3, 259, 528

129

1,196,892

33, 084

124, 317

918

8,040, 378

127, 883

839, 781

26

528,048

83, 879

51, 537

511
31
130

3,094

63, 751, 487

4, 165, 534

7, 023, 858

1,869

16, 996,464

524
72

182,432
2, 587,429
826, 641

HAWAII

Agriculture and related industries
Mining and quarrying




$3, 352,000

$742, 051

$318,499

21

$343, 906

79
6

54
3

14,410, 787
261, 217

2,191, 334

1, 523, 220
32, 400

25

364, 724
2,334

2

13, 783

11

75,146

7,922

6

12, 351

2

1

770, 794

96, 849

1

1,949

3
6

o

2,853

798
52,974

1
3

10, 428
38,847

156

1

202

2,194,187

1, 714, 319

42

444, 618

2
17

9,261
427,979

7

CO

Total manufacturing

25

CO

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

46

7,683

122

80

15,962,867

3

94

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
utilities
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

8
35
179

Net
income

6

$431,196

26
110

2,841,142
3, 093, 646

Prior year
loss deduc- Income
tion from
profits Numnet income and tax
ber
for net taxable income

Deficit

$53,013

2

$2,192

$11,920
22, 610

351,262
367,265

9
69

41,527
337, 289

28

15

170,841

19,696

13

68, 679

132

92

1, 628, 548

4,268

186, 281

40

234,434

11
25

10

226, 342

437

26,981

1
25

3,175

27, 706, 582

2,975,473

3,037,316

222

1,475,820

$472,191
1,439, 552

$288,895
67,124

$14,873
169, 728

'87
323

$1,552,392
725, 926

364

586

IDAHO

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

144
350

57
27

66
2
2

42
1
1

178, 529
15, 832
2,434

64,437

7,717
1,729
54

24
1
1

50

35

5, 305, 667

1, 056, 083

527,497

15

65,819

27

18

45, 371

3,133

9

33,138

3

1

445

2

17, 903

9
7

2
2

5,278
128, 346

7
5

20, 909
75, 932

5
171

3
105

449
15, 909
11, 890

2

17, 065

1,120, 520

568, 378

66

398, 908

5,048

7

31,949

21,019
146,140

54
187

406, 264
1,206, 759

98, 518
5, 780, 420

166, 273
1,283
586

13

6

46, 346

114
485

60
298

238, 417
1, 682, 686

5,800
118,816

118

75

184, 932

2,844

12, 602

43

64,159

430

204

475,130

2,669

27,650

226

919,018

13
113

8

11, 210

436

5
113

14, 913

965,874

1,111

5, 320, 288

1,951

840

10, 330, 884

1, 606, 668

ILLINOIS
Agriculture and related industries
Mining and quarrying

228
564

116
225

$878,021
13,860, 444

Manufacturing:
Food products, beverages,
and tobacco..
Textiles and textile productsLeather and leather products .
Rubber and rubber goods—
Lumber and wood products...

945
767
137
35
429

569
512
78
22
339

71,093, 914 12,438, 645
23,400, 399 1,898, 989
4, 675, 995
361,888
226,474
16,199
19,369, 957 2,921,821




$157,718
401, 596

112
339

7,258,378
2, 625, 285
529, 421
22,413
2, 006, 540

$908,465
7,302,888

376
255
59
13
90

10, 798,054
4, 544,486
1,806, 487
177,865
3,259,586

95

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States
and Territories—Continued
ILLINOIS—Continued

Corporations reporting net income

Industrial groups

Total
number of
corpora- Numtions ber

Manufacturing—Continued.
Paper, pulp, and products...
149
Printing and publishing
986
Chemicals and allied substances538
Stone, clay, and glass products .
285
Metal and metal products... 1,758
All other manufacturing industries
1,403
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

7,432
874
1,213
7,099

Net
income

Corporations reporting no net income

Prior year,
loss deduc- Income
tion from
profits Numnet income and tax
ber
for net taxable income

Deficit

114
669

$5, 523, 355
21, 034, 718

$414,050
362,045

$624,186
2, 475, 278

35
317

$1,264, 506
2,494,418

303

52, 677, 637

1, 262,167

6, 390, 022

235

5, 657, 584

204 20,398, 923
1,1S9 132,426, 671

294, 657
22, 229,457

2,485, 851
13, 648, 748

81
569

534, 793
14, 942,117

916

75, 981, 907

3,050,432

8, 774, 934

487

11, 915, 639

4,915 426,809, 950

45, 250, 350

46, 841, 056

2,517

57, 395, 535

634

14, 907, 368

887, 609

1, 650, 585

240

2, 583, 773

833 89, 232, 920
4,937 127,493, 987

2, 621,166
18,449,010

10, 714, 538
12, 780, 280

380
2,162

12, 711, 455
21, 220, 342

2,328

1,451

21, 744,192

863, 522

2, 391, 907

877

6, 224, 776

3,807

2,734

56,184, 572

1, 254,479

6, 396, 968

1, 073

26, 592,102

166
1,531

96

1, 538,189

138,302

165, 433

70
1, 531

1, 504,186
81,151

70,023,752

...
82.678.907

9, 301

136, 524, 673

25, 242 15,941 752, 649, 643
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

133
342

62
131

$187,937
4, 251, 234

$4, 372
310, 327

$15, 255
477, 746

71
211

$212, 094
3, 353,373

461
117

318
86

8, 711,855
3, 381,933

197, 065
91,469

1,014,179
398, 645

143
31

1,191,288
585, 526

19
15
322
36
225

11

57,151

238
23
160

274,040
254, 738
10, 413,467
1, 725, 720
2,499,314

461, 702
350,135
61, 307

25, 279
31, 092
1, 215, 021
174', 352
279, 668

8
10
84
13
65

174,895
808, 026
992, 662
278,871
370, 638

148

105

4, 296, 540

146, 084

507, 226

43

391,190

177
528

131
329

8, 737, 318
32,938, 582

57, 750
2,474, 516

1,071,811
3,803,887

46
199

778, 751
9,139,807

358

209

7,838,969

805, 407

855, 577

149

3, 367, 718

2,406

1,615

81,072,476

4, 702, 586

9, 376, 737

791

18, 077,372

Construction
_
181
266
Transportation and other public
608
466
utilities
2,527 1,789
Trade
Public service — Professional,
405
amusements, hotels, etc
608
Finance—Banking, insurance,
and related business
2,691 2,041
Combinations—Predominant in74
31
dustry not ascertainable
744
Inactive concerns
Total




10,399

2, 076, 916

126, 782

211. 711

35

1,305, 526

9, 716, 651
20,134,370

852,138
1,035,992

1,042,401
2,086, 214

142
738

679,455
3,146, 312

3, 087,987

97, 771

310,338

203

859,447

15,738,823

287,257

1, 550,347

650

8,312,700

146,701

18,713

12,770

43
744

72,772
52

6,721 136,413,095

7,435,938

15,083, 519

3,678

36, 019,103

96

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution

by industrial

groups, for States

and Territories—Continued
IOWA
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 .
.
Kubber and rubber goods
Lumber and wood products Paper, pulp, arid products. _.
Printing and publishing
Chemicals and allied substances
_
Stone, clay, and glass products
__. _
_
Metal and metal products...
All other manufacturing industries
Total manufacturing
Construction
Transportation and other public
utilities-.- .._
Trade..
Public service — Professional,
amusements, hotels, etc
Finance—Banking, insurance,
and related business
. . _.
Combinations—Predominant industry not ascertainable
Inactive concerns
Total

Total
number of
corpora- Numtions ber

Net
income

Corporations reporting no net income

Prior year
loss deduc- Income
tion from
profits Number
net income and tax
for net taxable income

Deficit

137
201

58
63

$356,157
928, 534

$44,390

$31,059
102, 552

79
138

$499, 502
766,629

389
41

244
27

5, 597,869
848,197

198, 675
104, 553

646, 561
89, 056

145
14

1,460,152
58, 627

12
8
77
11
144

6
2
58
6
96

99, 060
114, 065
5,126, 914
85,472
1, 315, 640

43, 900
114,065
602, 498
18,963
105, 029

6, 395
558, 365
7, 313
135, 558

6
6
19
5
48

86, 655
672,779
359, 784
49, 566
455, 863

73

47

1,429, 890

142, 852

156,912

26

172, 9S7

102
222

47
122

2, 238, 284
6, 397,039

59, 228
777, 854

265, 748
723, 762

55
100

486,145
1,194, 585

156

89

1, 636, 371

97, 501

180, 808

67

432, 366

1,235

744

24, 888, 801

2, 265,118

2, 770, 478

491

5, 429, 509

144

83

727,964

57, 604

71,173

61

568, 509

910
2,441

621
1,682

5, 086,491
13, 266,487

16,179
1, 614, 529

569,189
1,159, 529

289
759

934, 719
3, 769, 574

490

322

1, 051, 418

37,185

84, 065

168

1,125, 496

2, 894

1,882

11,072,998

233,981

1,052, 075

1,012

9, 844, 046

47
526

22

58, 258

13, 966

2,796

25
526

104,451

9, 025

5,477

57, 437,108

4, 282, 952

5,842, 916

3,548

23, 042,435

$101, 351

$11, 706
297, 323

21
235

$380, 699
5, 399,987

3,862

239,513
42,905
626

1, 672,046
16, 312
9,252
121, 717
109,112

23, 336

31, 488
24, 743
15,157

76
4
4
1
4

KANSAS
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
_ 1
"
Stone, clay, and glass products
Metal and metal products...
All other manufacturing industries
Total manufacturing




31
342

10
107

$110,286
2, 585,149

193
14
7
1
14
3
49

117
10
3

2,113,146
843,115
13, 776

10
3
35

261,966
199,943
195, 218

59

29

2, 235, 596

37
72

27
42

1,107, 575
1, 818, 500

33, 299

15,107
99, 890

14

101, 757

276,188

30

1, 276,330

132, 752
209,979

10
30

159, 588
439, 848

48

17

617,444

18,198

73, 864

31

215,209

497

293

9, 406, 279

193, 692

1, 047, 215

204

4,121,171

97

STATISTICS OF INCOME
TABLE 10.—Corporation returns—Distribution

by industrial groups, for States

and Territories—Continued
KANSAS—Continued
Corporations reporting no net income

Corporations reporting net income
Industrial groups

Construction
Transportation and other public
utilities
Trade
Public service—Professional,
amusements, hotels, etc.
Finance—Banking, insurance,
and related business
Combinations—Predominant industry not aseertainable
Inactive concerns
Total

Total
number of
corpora- Numtions ber

Net
income

Prior year
loss deduc- Income
tion from
profits Numnet income and tax
ber
for net taxable income

Deficit

51

29

$241,228

$11,941

$23, 722

22

$159,447

379
1,535

275
971

64, 580,458
5, 212, 435

35,023
312,975

8,041,374
452,541

104
564

570,019
2, 712,058

164

100

350, 592

4,521

27,915

64

193,277

1,751

1,195

4, 591, 508

93,091

368, 447

556

3, 880, 598

25
153

7

7,991

323

18
153

115, 472

4,928

2,987

87,085,926

752, 594

10,270,566

1,941

17,532,728

KENTUCKY

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, p^lp, 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 aseertainable
Inactive concerns
Total

36
616

19
224

$128, 273
3, 347,905

$29,005
300, 710

$11, 800
352, 819

17
392

$242, 267
4, 882, 472

303
72
20

3, 697, 093
1, 268, 517
352, 478
39,996
4, 729, 886
5, 653
959, 669

198, 390
38, 337
14, 819

124
4
109

205
54
11
2
94
3
78

42,967

407, 567
147, 014
40,918
4,851
517,429
197
101, 881

98
18
9
2
30
1
31

1,974, 505
69, 880
213,996
1,019
369,296
9,414
122, 339

76

49

7, 793,168

221, 759

939, 420

27

414,444

63
128

48
80

2. 230, 662
3,106, 586

14, 463
495, 044

268, 631
316, 485

15
48

53,027
986,126

528, 870

89

57

2. 631.131

543,938

254,140

32

298, 504

992

681

26, 814, 839

2, 098, 587

2,998, 533

311

4, 512, 550

113 i
366
1,306

78

645,175

26, 433

62, 256

35

170, 063

259
973

20, 387, 895
10, 562, 687

63, 049
450, 823

2, 508, 726
1, 097, 253

107
333

356, 763
1,988, 382

313

216

2,179,428

44, 033

235,197

97

318, 258

1,080

897

7, 811, 844

39, 834

801,136

183

622, 795

58
273

34

704, 242

85, 561

71,990

24
273

170,979
113

5,153

3,381

72, 582, 288

3,138,035

8,139, 710

1, 772 i 13, 264, 642

LOUISIANA
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




280
242

113
81

$870, 231
750, 249

$324, 659
56, 731

$65,153
77, 892

167
161

$1,417, 611
4, 264, 715

288
37
4
1

156
21
3
1

4,188,139
454,489
50, 703
3,304

1, 311, 960

331,711
52, 666
4,553
163

132
16
1

2, 707,803
891,179
1,812

12, 277

98

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution

by industrial

groups, for States

and Territories—Continued
LOUISIANA—Continued
Corporations reporting net income
Industrial groups

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
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

.

Total
number of
corporations

241
14
80

Number

Net
income

172 $25, 680,006
209, 548
8
718, 609
51

94

40

1, 776, 970

27
81

10
40

46, 345
612, 093

Corporations reporting no net income

Prior year
loss deduc- Income
tion from
profits Numnet income and tax
ber
for net taxable income

Deficit

$802,043
124,800
598

$3,089,666
10,180
82, 657

69
6
29

$1,463,427
93,488
142, 599

337,002

176, 270

54

1,937,936

126,115

3,530
62, 463

17
41

54, 023
323, 215

50

26

288, 690

150, 363

13,992

24

129, 639

917

528

34, 028, 896

2, 865,158

3, 827, 851

389

7, 745,121

118

61

931, 795

45,918

99, 754

57

616,076

228
1,497

137
1,045

5, 323, 504
17, 519, 492

218,171
756, 488

621, 609
1,926,448

91

796, 250
4, 339,537

230

148

1, 411, 369

11,878

150, 245

1,116

707

7, 392, 275

433, 590

763, 606

74
407

21

116, 912

179

11, 327

5,109

2,841

68, 344, 723

4, 712, 772

452
82
409

685, 502
2,766,565
402,928
545

7, 543, 885

53
407
2,268

23, 034,850

MAINE

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




90
51

42
18

$330, 353
640, 764

$45, 893
5,633

$28, 249
77, 660

48
33

$439,570
693, 757

116
64

62
46

532, 670
5, 703, 083

53, 789
87, 028

49,453
699, 524

54
18

555,374
228,145

42
1
122
22
57

26

2, 541, 460

18, 606

312, 600

74
15
40

1,197, 259
6, 089,054
345, 074

415, 859
147,132
8,829

106, 306
741, 216
36,007

16
1
48
7
17

358,737
19, 964
580, 634
139, 566
174, 581

39

19

426, 081

10, 507

49, 539

20

171,837

14
59

11
33

187, 745
372, 669

20,339
123, 628

19,291
34,377

3
26

38,180
234,084

61

41

4, 227, 762

349, 030

477, 985

20

151,997

597

367

21, 622,'857

1,234, 747

2,526, 298

230

2, 653,099

83, 659

19

164, 209

93,332
269, 843

1, 255, 889
458,515

88
278

3,135,439
973,179

72

53

744,117

357
962

269
684

11,051,308
4, 886, 085

198

121

792,186

8,650

80, 331

77

258,445

605

416

3, 381, 555

41,515

359,685

189

1,862, 501

43
322

31

985, 755

39,040

113, 514

12
322

139,818

3,297

2,001

44, 434, 980

1, 738, 653

4, 983,800

1,296

10,320,017

99

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States
and Territories—Continued
MARYLAND

Corporations reporting net income
Total
number of
corpora- Numtions ber

Industrial groups

Agriculture and related industriesMining 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

Net
income

Corporations reporting no net income

Prior year
loss deduc- Income
tion from
profits Numnet income and tax
ber
for net taxable income

Deficit

60
147

28
47

$92,091
2, 763,066

$9,710
31,588

$6, 582
339,094

32
100

$142,069
1,012,137

235
138
25
6
80
26
131

153
89
16
1
60
17
93

3,395, 793
4, 275, 784
744,656
5,323
1, 707,954
267, 269
1, 857,167

402,066
1,647, 593
177,700
5,323
103,064
65,469
24, 721

348, 629
342,452
68,794
192,071
22, 716
214, 925

82
49
9
5
20
9
38

1,306,631
559, 539
105,106
66,126
145,201
25,831
575, 581

95

57

4,072,129

1, 502, 583

368, 553

38

1,537,171

67
147

48
98

2,017, 606
5, 685, 750

41, 576
440, 941

237, 898
642,360

19

122,443
1,242, 274

141

82

7,188,073

96,451

876,313

1,091

714

31,217,504

4,507,487

3,314,711

Construction
196
Transportation and other public
utilities
249
Trade
1,056
Public service—Professional,
f amusements, hotels, etc
*
308
Finance—'Banking, insurance,
and related business
1,169
Combinations—Predominant in57
dustry not ascertainable.
450
Inactive concerns. _

111

2, 241,142

84,154

252,374

377
85

168
708

30,439, 918
15,718,404

123, 572
749,158

3, 766, 828
1,761,686

81
348

Total manufacturing

Total.. .

4,783

49
59

725,060
6,410,963
691, 761
1,096,874
2,416,319

190

3,417,115

52,135

392,258

118

1, 254, 845

812

13,110, 754

302, 254

1,479, 379

357

3,189,226

32

326, 351

17,446

36,147

25
450

85,442
2,204

2,810

99,326,345

5, 877, 504

11,349,059 1 1,973

16,301,840

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

54441—251




253
253

122 $39, 569,888
57
5, 567,144

$48,492
581, 260

$4,922,168
617,072

131
196

$911,70S
7,968,827

407
896
664
79
235
191
445

209 $12,179, 876
580 97,051,357
318 12,131,176
44
7,306, 807
164
6,435, 532
121 17,203,356
299
8,251,085

$486,101
5, 849,385
1,518,732
3,094, 845
413,561
1,037, 956
53, 888

$1,443,776
11,351,794
1, 255,080
521,181
728,406
2,019.095
980,410

198
316
346
35
71
70
146

$3,587, 67C
10, 242,071
8,361,670
1,411,165
1,028,101
3,622,137
728,050

302

165

10, 298, 538

554,856

1,221,195

137

2, 251, 980

141
983

106
590

5, 204,360
52, 700, 541

1,531,314
4,028, 772

439, 847
6,075,047

35
393

313,944
7,860,388

431

25,737, 944

3,477,014

2, 741, 541

314

7,110,753

3,027 254, 500, 572

22,046,424

28, 777,372

2,061

46, 517, 929

745
5,088

8

100

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution

by industrial

groups, for

States

and Territories—Continued
MASSACHUSETTS—Continued
Corporations reporting net income
Industrial groups

Construction
Transportation and other public
utilities
_. _
Trade...
Public service—Professional,
amusements, hotels, etc
Finance—Banking, insurance,
and related business
Combinations—Predominate industry not ascertainable.
Inactive concerns
Total

Total
number of
corpora- Numtions ber

Net
income

Corporations reporting no net income

Prior year
loss deduc- Income
tion from
profits Number
net income and tax
for net taxable income

Deficit

620

423

$4, 296, 242

$398,859

$417,866

197

$2, 625,905

672
4,730

464
3,176

40,805, 759
65, 562,181

157, 647
3, 577, 755

5,016,436
7,356,382

208
1,554

6, 997,312
10,781,486

1,107

668

10, 247, 767

309,833

1,139, 712

439

3, 592, 262

2,262

1,498

41,511,847

659,879

4,862, 833

764

45,867,045

115
761

51

417, 292

32,139

41,502

64
761

380,05S
899

9,486 462,478,692

27,812, 288

53,151,343

6,375

125,643,432

15, 861

MICHIGAN

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
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

273
175

109
55

$2, 209,316
2,819, 506

$141,851
373, 780

$223, 645
298, 579

164
120

$920,776
2, 669, 578

430
119
40
10
331
68
286

274
79
20
3
224
49
211

11, 494, 348
2, 525,051
499, 433
52, 857
13,152, 043
5, 898, 013
8,133, 411

1, 832, 247
198,357
7,961
1, 637, 092
806, 475
120, 996

1,166,578
279,079
58, 837
6, 355
1,415, 685
633,346
969, 249

156
40
20
7
107
19
75

2,156, 627
478, 852
1, 013, 819
158, 232
3, 057, 060
1,174, 935
443,168

161

104

14, 930, 614

135,319

1,843, 755

57

619, 757

4, 708, 459
93
648 319,962, 913

137,768
10,088, 576

566, 679
38, 685, 826

40
396

456, 356
31, 413,497

133
1,044
426
3,048

19,086, 837

1,300, 390

2,192, 740

170

2, 608, 337

1,961 400, 493, 979

16, 265,181

47,818,129

1,087

43, 580, 640

256

426

274

3, 674,046

205,978

385, 737

152

1, 523,073

486
3,060

329
2,156

18,831,383
52, 654, 752

77, 460
3, 039, 597

2,307, 616
5,825, 066

157
904

3,141,181
5,176, 966

716

472

7,057, 642

423, 988

766, 925

244

1, 457,146

2,910

1,902

31, 665, 739

619, 536

2, 959, 927

1,008

11, 227,386

89
991

36

1, 618,473

437, 267

143, 513

53
991

351,041
25

7,294 521,024,836 i 21.584.638

60, 729,137

4,880

70,047, 812

12,174

MINNESOTA

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




245
346

88
114

$500, 767
5, 399,898

$104, 782
156, 584

$37,968
639, 935

157
232

$2,049,1181, 861, 790

541
104
21
4

377
71
14
1

12, 428, 666
2,162, 610
501,820
1,713

957, 587
268,451
137, 887

1,387, 576
226, 655
44, 021

164
33
7
3

1, 700,106
218, 878.
257, 57&
181,783

101

STATISTICS OF INCOME
TABLE

10.—Corporation

returns—Distribution

by industrial

groups, for

States

and Territories—Continued
MINNESOTA—Continued
Corporations reporting no net income

Corporations reporting net income

Industrial groups

Manufacturing—Continued.
Lumber and wood products..
Paper, pulp, and products. __
Printing and publishing
Chemicals a n d allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries
_

Total
number of
corpora- Numtions ber

137
23
254

Net
income

102 $12,012,176
22 2, 533, 667
2 860004
175 2, 860,004

Deficit

$1, 069, 830 $1, 355,488
79, 291
304,150
29, 221
327,807

35
1
79

$272,011
65, 653
463, 357

87

44

4, 634,813

38, 314

569, 729

43

519, 236

108
268

75
155

1, 803, 723
4,157, 535

58, 069
1, 051,992

33
113

117,057
1, 364, 456

181

102

3, 209, 297

206, 262
366.134
371.135

Total manufacturing
| 1,728 1,138 | 46,306,024
Construction
159 j 2,103,335
253
Transportation and other public
utilities
312 24,186,385
428
Trade
j 2,752 1,787 23,
Public service—Professional,
•
• •
4 9
amusements, hotels, etc
320 1, 783, 322
Finance—Banking, insurance,
and related business
3,336 1,827 10, 733, 441
Combinations—Predominant in91
dustry not ascertainable
50 1, 709,887
893
Inactive concerns
6

Total..

Prior year
loss deduc- Income
tion from
profits | XV^'
net income and tax
i Der
for net taxable income

10,568 ! 5,795 116, 711, 287

137,867

3, 828, 509 5,158,957

577,476
590 I

5,737,591

374,337

191, 968

94

1, 020, 263

1,499, 090
3,467, 284

2, 796, 686
2, 298, 852

116
965

2,412,814

89,910

165, 206

172, 644

176 '

1,147, 931 1,509

7,825,404
817,189

166,757

41

14,060,959
225, 784
257

10,014,090

12,604,260

4,773

36,011,169

57
5

$542, 673
25, 449

320,950
ill

MISSISSIPPI
Agriculture and related industriesMining and quarrying
_
_

108
8

Manufacturing:
Food products, beverages,
and tobacco
96
14
Textiles and textile productsLeather and leather prod1
ucts
Rubber and rubber goods
139
Lumber and wood products .
1
Paper, pulp, and products. __
Printing and publishing
23
Chemicals and allied substances
37
Stone, clay, and glass products . - _ ..
- - _ 11
Metal and metal products.__
16
All other manufacturing industries
._ ______
16

51
3

$258, 586
26, 353

$1,188

$24. 235
2, 544

71
10

522, 209
307, 872

10.594
J 85, 877

51, 241
14, 009

41

946, 024

1

3,449

98

823, 353

20

8,100, 877
306 837
127, 794

4, 093

900, 644
38 355
11,554

18

555,447

116, 791

49, 579

19

453, 202

10
14

35,400
422, 301

3,922

2,432
50, 653

1

2,822
1,586

6

311,835

4,681

37, 393

10

100,414

1,149, 311

1,156,041

105

1, 783,418

2,504

5

24, 063

28,311
385, 994

105, 379
247, 260

22
160

354

249

10, 694, 021

12
Construction
Transportation and other public
utilities _
_
_ -_-. 85
644
Trade...
Public service—Professional,
69
amusements hotels, etc
Finance—Banking, insurance,
474
and rel ated business
Combinations—Predominant in15
dustry not ascertainable
36
Inactive concerns

7

63
484

947, 092
3, 074, 466

181

31,791

Total manufacturing

Total




169, 457
98, 928

10, 985

46

181,539

15, 435

23

135, 620
882, 380
53,893

344

1,901,416

64,544

167, 601

130

1, 300, 003

6

28, 261

19,414

121

9
3(3

42. 217
19

1, 805 1,253

17,143, 525

1, 628, 762

1, 721,120

552

4, 789, 735

102

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
IndustriaFgroups

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
number of
corpora- Numtions ber

Deficit

171
484

65
151

$666,123
5, 038, 529

$52, 945
890, 617

$67,913
502, 788

106
333

$870, 656
9,376, 271

467
269

288
180

23, 020, 762
3, 749, 618

305, 331
390, 919

2, 794, 696
388,104

179
89

4, 066, 085
845, 765

70
12
216
52
356

40
4
159
40
229

14,935, 216
21, 465
18,852,990
1, 051,490
3, 991, 563

59,
13,
650,
45,
201,

948
242
841
248
732

1, 854, 366
443
2, 289, 508
119,859
438,411

30
8
57
12
127

880,428
212, 527
958, 342
646,144
813, 586

243

149

8,872, 388

445, 985

1, 041,100

94

1, 252,973

124
451

95
275

6, 320, 609
20, 663, 612

106,181
1, 376, 622

761, 560
2, 376, 371

29
176

193, 054
1,987,963

212

7, 254, 829

210, 518

850, 947

178

1,300,691

1,671 108, 734, 542

3, 806, 567

12, 915, 365

979

13,157, 558

291. 483

305, 877

127

984,414

562, 852
4, 027, 337

3,835,611
5, 399, 953

189
1,199

4,157,678
10, 707, 935

390

Total manufacturing. •_..

2, 650

C onstruction
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

439

312

597
3,952

408
2,753

Total

Net
income

Prior year
loss deduc- Income
tion from
profits Number
net income and tax
for net taxable income

3,142, 864 I
31,667,113
50, 667,136

894

574

4, 986, 889

146, 543

515, 661

320

1, 809,106

4,498

3, 045

22, 083, 994

340, 528

2, 203,145

1,451

9, 959, 797

85
79-1

39

336,166

36,159

46
794

242,117
2,454

10,118, 872

25, 782,472

5,544

51, 267,986

14, 562

9,018 227, 323, 356

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




301
390

104
64

$225,452
341,041

$146,269
94, 219

$8. 536
26, 916

197
326

$1, 851,970
2,895, 572

73
3

37
3

387, 202
5,975

149,012

23, 970
35

36

146,103

19

12

338, 965

6,679

39,852

1
1
7

1,732
117,864

49

22

92,065

12,830

6,688

27

120,708

17

8

112, 732

18,427

10, 589

9

31,040

16
18

12
8

22,434
47,205

4,444

231
4,281

4
10

1,693
54, 935

6

12

21,346

191, 392

85, 652

107

495, 747

1

16

4

4,759

213

106

1,011,337

326

103

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States

and Territories—Continued
M 0 NT AN A—C ontinued
Corporations reporting net income
Industrial groups

Construction.
. .
_
_
Transportation and other public
utilities
Trade
Public service—Professional,
amusements, hotels, etc
Finance—Banking, insurance,
and related business
Combinations—Predominant industry not accertainable
[nactive concerns
Total

Total
number of
corpora- Numtions ber

Net
income

41

22

$84, 729

143

75
546

3,144,475
2, 385, 937

928
219
854
29
747
3,865

Corporations reporting no net income

Prior year
loss deduc- Income
tion from
profits Numnet income and tax
ber
for net taxable income

Deficit

$11,935

$5,088

19

$217,100

318,807

384,358
232, 755

68
382

213,142
1,909,150

130

404,047

18,795

34,398

89

368, 324

362

1,159,433

40, 646

93, 519

492

4,345, 562

15

58,989

4,828

14
747

46, 506
42

1,424

8,815,440

822,063

876,050

2,441

12,343,115

$27, 323
11,071

$18,838
82, 520

56
36

$617,831
80,819

376, 790
1,397

65
8

661, 921
39,948

4,847

NEBRASKA

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

45
16

137
16

72
8

3,184,863
32,089

92,291
10,001

5
4
17
3
77

4
1
12
3
53

42,122
3,086
187, 638
828, 603
689, 962

2,102
6,092

38

21

864, 355

30
55

22
32

139, 583
449,826

6,115
42,869

1
3
5

85, 653
231, 321
11, 754

24

158,693

105,170

35, 661

20," 546"
103, 325
73,182

17

82, 289

12,165
46,461

8
23

59, 998
419, 689

48

25

365, 615

34, 557

39, 673

23

284, 060

430

253

6, 787, 742

229, 688

783, 556

177

2,035, 326

Construction
_._
66
Transportation and other public
utilities
332
1,544
Trade
Public service—P r o f e s s i o n al,
amusements, hotels, etc
_ 240
Finance—Banking, insurance,
and related business
1,772
Combinations—Predominant in26
dustry not ascertainable
295
Inactive concerns.
Total

$232, 533
687,047

101
52

4,858

46

905, 521

14,420

104,422

20

251
947

2, 854, 531
7, 036, 971

13, 618
693,194

325, 551
729,880

81
597

4

236,691

159, 977
5, 622,960

161

951, 620

39,915

93,273

79

287, 682

1,127

4,922, 618

249, 974

414,824

645

4,031,117

11

41, 241

6,134

2,379

15
295

131, 748

2,857

25,019, 824

1, 285,337

2, 555,243

2,001

13, 204,151

$238, 610

$12, 539
17, 604

52
436

$1, 565,060
1,153,005

712

7
2

19, 699
9,281

NEVADA
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




76
461

24
25

$369, 813
156, 284

18
3

11
1

21, 392
1,990

104

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States
and Territories—Continued
NEVADA—Continued
Corporations reporting no net income

Corporations reporting net income

Industrial groups

Manufacturing—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
Total manufacturing
Construction
Transportation and other public
utilities
Trade
P u b l i c service—Professional,
amusements, hotels, etc
Finance—Banking, insurance,
and related business...
Combinations—Predominant industry not ascertainable
Inactive concerns
Total

Total
number of
corpora- Numtions ber

4

2

14

4

7

2

3
2

Net
income

Prior year
loss deduc- Income
tion from
profits Numnet income and tax
ber
for net taxable income

$68, 274

$66, 654

2

Deficit

$11, 457

23,095

$2,194

10

23,949

44,030

5,293

5

29, 750

3
1

37, 212
8,176

4,152
772

1

5,166

3

2

84, 507

10, 548

1

460

54

26

288, 676

66,654

23, 671

28

99, 762

5

36,006

2,457
9,752

28, 534
103, 733

17
39

61, 316
209, 604

9

4

4,989

38
160

21
121

254,191
1,021 191

48

30

96, 630

7,148

18

47,084

116

79

337, 798

29, 757

37

108,133

14
180

7

29,022

2,121

7
180

1,156

337

2, 558, 594

225,107

819

3, 293,952

$952
1,560

11
13

$21, 235
126, 745

9,969
216,053
82,613
3, 536
129, 682
152,319
22,183

9
19
16

83,133
243,112
235,223

19
5
6

273, 269
45,428
33, 415

11, 813

4

29, 695

636
173, 329

5
18

25,235
153, 528

317,473

•

13,930
52

NEW HAMPSHIRE

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




17
16

COCO

Agriculture and related industries
Mine and quarrying

$15,926
16, 762

23
62
39
2
55
20
23

14
43
23
2
36
15
17

100, 383
1, 905, 938
872,158
32, 287
1,110,622
1, 239, 363
211, 219

13

9

100, 003

8
51

3
33

27, 285
1,448,264

$9,101
155,071
191, 658
31, 232
10, 588

16,788
38,130

35

19

839,087

14,993

101,114

16

139, 500

331

214

7, 886, 609

467, 561

903, 247

117

1,261, 538

17

11
80
194

1, 517,063
1,807, 449

76

48

144,082

249

189

1,250, 224

14
42

5
750

12,673,162

1.729

6

67,746

177,738
184,848

20
65

210, 369
318, 660

2,947

10,331

28

138,973

8,971

123,664

60

323, 340

9

9
42

47,174

1,404,078

371

2,515,780

4,134

1,121

I

30,913

100
259

48,993

528,472

105

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States
and Territories—Continued
NEW JERSEY
Corporations reporting no net income

Corporations reporting net income
Total
ber of
corpora- Numtions ber

Industrial groups

Deficit

154
115

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

68
52

$972,389
1,226, 986

$19,824
23, 957

$108, 853
143,018

86
63

$952,450
381,177

322
799
111
76
119
88
233

183
459
69
38
94
54
156

16, 987,002
36, 956, 625
2, 045, 829
3, 382, 685
2, 261,196
2, 759, 252
3, 050, 654

3.451, 978
2, 642, 729
107,002
133,423
117,497
554,171
54,124

1,665,274
4,286, 799
233,531
402,153
250,825
267, 729
424,418

139
340
42
38
25
34
77

1, 651,203
7,193, 775
1,379, 756
2,150,812
246, 975
628, 684
680, 904

276

161

8,174, 583

225, 571

975,817

115

1, 627, 916

208
805

146
502

6,511,249
52,041, 850

154,800
2, 739, 971

778, 697
6,065, 255

62
303

493, 553
6,399, 969

333

22, 868, 745

2,183, 564

2, 541, 354

216

3,854, 944

2,195 157, 639, 670

12,364,830

17,891, 852

1,391

26, 308,491

549

3,586

536
747
Construction
Transportation and other public
578
389 '
utilities
2,646 1,850
Trade
Public service—Professional,
874
542 i
amusements, hotels, etc
Finance—Banking, insurance,
and related business
. . . 3,582 2,437
Combinations—Predominant in101
51
dustry not ascertainable
679
Inactive concerns

Total

Prior year
loss deduc- Income
tion from
profits Numnet income and tax
ber
for net taxable income

1

Agriculture and related industiies
Mining and quarrying

Total manufacturing

Net
income

3, 736,833

202, 954

350, 233

211

2 395 925

20, 427, 306
43, 593, 823

120, 210
1, 045,475

2,474, 278
5, 015, 628

189
796

3, 572,151
6,173,104

6,401, 564

207,294

691, 320

332

2, 881, 485

39,315,214

501, 001

4, 517, 304

1,145

10,395, 950

583, 691

28, 093

62,480

50
679

685, 421
376

13,062 8,120 273, 897, 476

14, 514, 238

31, 254, 966

4,942

53, 746, 530

NEW MEXICO
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




93
90

28
20

$157, 023
416, 255

$32, 940
139, 962

$11,241
32,882

65
70

$766, 684
319, 789

24

13

18, 323

7,505

354

11

64,150

13

8

420, 080

92, 926

39, 933

21

11

25, 770

1,108

10

66, 667

3

1

21,050

2,381

25, 300

5
2

3
2

32, 535
14,493

3,830
1,358

2 922

1

1
39

538,149

487

5,898

69

4,550

100,431

49,451

30

163, 589

106

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

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

Total
number of
corpora- Numtions ber

Net
income

Corporations reporting no net income

Prior year
loss deduc- Income
tion from
profits Numnet income and tax
ber
for net taxable income

Deficit

8

5

$107, 427

32
250

20
163

108,473
1,095,175

$4, 754

$12,116

3

$2,067

30,143

10, 530
106,118

12
87

220,179
387,463

72

46

191,174

19,156

26

69,916

222

98

308,785

25,134

124

661,305

13
104

5

52, 375

19,412

3,352

8
104

303,053

953

424

2, 974,836

327,642

269, 960

529

2,894,045

$5, 233, 772
43,136, 346

$3, 769,223
16, 547, 726

$154, 042
3, 440,819

245
658

$2, 523,834
102,122,114

885 135,929,865
2,795 126, 785, 578
313 15,147, 849
52
9, 022, 203
517 11, 556, 325
321 25, 010, 266
1,301 46, 007, 088

8, 393,064
7, 291, 872
686, 067
4, 367,873
733,191
8, 711, 408
1, 477, 506

15, 762, 510
14, 864, 573
1, 763, 451
575, 784
1, 278, 387
2,391,115
5,423, 042

633
1,662
171
55
194
170
746

51, 650, 051
24,160, 664
9, 799, 974
9,313,146
1, 990, 237
2, 866, 663
8, 069,904

1,298

735 171, 664, 212

2, 668, 670

21, 039, 352

563

29, 675, 543

454
2,622

335 24, 086,742
1,617 332, 737, 792

427,894
20, 325,120

2, 913, 346
39, 041, 736

119
1,005

1, 566, 062
30, 259,174

2,640

1,555 141, 700, 563

5, 254, 428

16, 854, 382

1,085

22, 214,996

16, 829 10,426 1,039,648,483 60, 337, 093 121, 907, 678

6,403

191, 566, 414

NEW YORK
Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages,
and tobacco
Textile and textile products..
Leather and leather products
Rubber and rubber goods
Lumber and wood products..
Paper, pulp, and products._.
Printing and publishing
Chemicals and allied substances .
-. _
_
Stone, clay, and glass products
Metal and metal products...
All other manufacturing
industries
Total manufacturing
Construction. _
Transportation and other public
utilities
Trade
P u b l i c service—Professional,
amusements, hotel, etc
._
Finance—Banking, insurance,
and related business
Combinations—Predominant industry not ascertainable-Inactive concerns
Total

422
902

1,518
4,457
484
107
711
491
2,047

177
244

22, 074, 856

2, 329, 244

2, 095, 638

1,355

12, 836, 605

3,322 2,037 464, 884, 392
16, 327 10,283 269, 084,005

18, 499, 873
20, 934,053

55,164,186
30, 311, 530

1,285
6,044

42, 553, 709
73, 083,72a

3,649

2, 294

57,298,191

3, 315, 858

6,365, 696

2,197

16,963,461

18, 675 12, 245 246,190, 328

10, 895,443

27, 590, 885

6,430

90, 357, 301

432, 620

1, 077, 780

266
4,132

5, 397, 651
50, 725

69,863 40, 848 2,156,929,895 137, 061,133 248,108,254 29,015

537,455, 537

5,055

550
4,132

2,858

284

NORTH

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




9, 379, 522

CAROLINA

151
41

77
19

$228,968
331, 736

$16, 714
17, 029

$13, 679
37, 625

74
22

$252, 684
152, 333

223
473
12
3

130
350
5

29, 938, 260
27, 948, 864
26,645

25, 492
1, 241, 619
17,350

3, 715,416
3, 294, 391
596

93
123
7
3

1, 390,167
2, 564, 689
176,817
107,839

107

STATISTICS OP INCOME
TABLE 10.—Corporation returns—Distribution

by industrial

groups, for States

and Territories—Continued
NORTH CAROLINA—Continued
Corporations reporting no net income

Corporations reporting net income
Industrial groups

Manufacturing—C ontinued.
Lumber and wood products..
Paper, pulp, and products.._
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products...
All other manufacturing industries
Total manufacturing
Construction..
Transportation and other public
utilities
Trade
. . .
P u b l i c service—Professional,
amusements, hotels, etc ___
Finance—Banking, insurance,
and related business
Combinations—Predominant industry not ascertainable.
Inactive concerns
Total

Total
number of
corpora- Numtions ber

Net
income

Prior yeaiir
loss deduc- Income
tion from
profits Numnet income and tax
ber
for net taxable income

289
7
104

213
5
66

$5, 688,195
47, 288
473,038

$494,949
40, 740
26

$617, 744
5,103
48,896

74

43

1, 522,478

106, 074

63
68

43
50

676, 668
438, 047

15, 351
51, 645

Deficit

76
2
38

$1, 572,311
42,691
263,255

170, 212

31

239,688

75, 024
41, 251

20
18

109, 997
99,569

64

41

445,871

49, 738

43, 915

23

122, 511

1,380

946

67, 205, 354

2,042,984

8, 012, 548

434

6, 689, 534

107

64

637, 081

87, 666

58, 390

43

243,066

368
1,803

255
1,311

18,852,631
12, 338, 972

24, 657
720, 638

2, 327, 262
1, 217, 522

113
492

330,927
1,800, 282

352

177

1, 034,878

15, 769

103, 555

175

379, 669

1,420

926

7,124, 247

109, 204

717, 232

494

1, 685, 961

58
307

35

177, 612

11, 242

14,800

23
307

120,573

3, 810 107,931,479

3, 045, 903

12, 502, 613

2,177

11, 655, 029

$2, 376
21,312

58
18

$208, 975
245,401

$3,126

22, 700

23
1

122,446
2,705

366

2,722

26, 580

5,987

NORTH DAKOTA
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
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




81
26

23
8

$34, 521
182, 280

48
2
3

25
1
3

217, 865
658
26,440

3

1

68

46

29

75, 542

5,166

17
1

5,783

10
7

5
6

109, 070
20,815

12, 890
1,343

5
1

18, 973
1,241

6

2

889

4

2,698

44, 821

54

181,689

1, 263

1

126

72

451,347

3,492
11,939

9,841

6

40,124

141,833

18, 327
86,824

70
469

179,357
1,489, 738

18

12

110,385

151
1,141

81
672

212, 265
1, 663,688

115

71

89, 518

2,555

2,954

44

76,648

1,202

387

718,832

69, 500

28, 829

815

2,889,664

19
59

8

15,009

655

11
59

36,654

2,938

1,334

3,477, 845

215,939

1,604

5,348, 250

229, 319

108

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 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
Construction
Transportation and other public
utilities
Trade P u b l i c service—Professional,
amusements, hotels, etc.
Finance—Banking, insurance,
and related business
Combinations—Predominant
industry not ascertainable
Inactive concerns
Total

Total
number of
corporations

Number

215
1,047

105
418

$552,413
22, 987, 306

765
380
119
106
321
129
623

453
291
70
43
248
88
442

396

259

420
1,846
877
5,982

Corporations reporting no net income

Prior year
loss deduc- Income
tion from
profits
net income and tax
for net taxable income

Number

$34,338
3,146, 671

$48,666
2,436, 211

110
629

$528,461
11, 825, 634

13, 801,327
13, 640, 949
4,712,933
19, 730, 992
10,854,889
10, 856, 611
12, 810, 586

1, 241, 882
1, 416, 509
350,990
14, 820,343
1, 274,957
386,110
212, 575

1, 502, 503
1, 503, 057
541, 371
610,494
1,157,663
1, 321, 565
1, 505, 383

312
89
49
63
73
41
181

8, 742,944
1,175, 711
3, 259, 223
3, 532, 746
1,121,442
528, 922
1, 784,376

41,156,139

3,179, 017

4, 796,152

137

1, 946, 215

298 21, 599, 532
1,191 158,135,158

754, 653
27, 788, 236

2, 582, 017
16, 566,114

122
655

2, 806, 553
24, 500, 304

Net
income

Deficit

28. 094. 841

1, 286, 574

3, 274, 918

338

6,158,141

3,922 335,393,957

52, 711, 846

35, 361, 217

2,060

55, 556, 577

539

869

576

5, 823,361

9, 845, 292

522, 377

293

3, 003,123

958
5,536

719
3,811

.50, 772, 294
67, 341, 038

1,156, 842
4, 614, 868

6, 078, 856
7, 237, 742

239
1,725

2,919,153
17, 504, 969

1,335

860

9, 388, 831

487, 443

979, 305

475

2, 586, 741

4,869

3,249

41, 053, 747

852, 658

4, 466, 242

1,620

24,132, 903

191
1,095

98

5, 289, 090

2, 637, 981

312, 308

93
1,095

937, 944
794

22,097 13, 758 538, 602, 037

75, 487, 917

57,442, 924

8,339

118, 996, 299

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 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
1,146

51
313

$194,136
8, 710,116

$13, 633
1,192, 800

$14, 569
906, 412

32
833

$257, 850
26,127, 377

123
14
3
1
21
1
94

73
7
2
1
11
1
58

748, 830
72, 329
7,503
3 087
117, 531
252
468, 712

91, 224

50
7
1

253, 586
120. 984
5,292

11,918

69,821
7,766
438
133
11, 309

10

31, 987

8,890

50, 841

36

113, 493

119

33

1, 456,114

54, 684

171,445

86

15, 091,482

39
60

11
29

251, 669
767, 647

110, 689

29, 843
79, 524

28
31

365, 527
246, 247

47

29

540, 090

35, 669

59, 360

18

368, 922

522

255

4, 433, 744

313,074

480, 480

267

16, 597, 520

109

STATISTICS OF INCOME
TABLE 10.—Corporation returns—Distribution

by industrial groups, for States

and Territories—Continued
OKLAHOMA- Continued
Corporations reporting net income
•

Industrial groups

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

Total
number of
corpora- Numtions ber

Net
income

Corporations reporting no net income

Prior year
loss deduc- Income
tion from
profits Numnet income and tax
ber
for net taxable income

Deficit

139

90

$698,916

$23,769

$66, 583

49

$389,537

212
1,464

131

3, 025, 291
5,970, 826

60, 759
431, 020

353, 611
547, 403

81

1,133, 635
5, 320,977

774, 286

145

71, 543

2, 833, 292

231,138

244,432

147, 470

2,526

15, 572

598
25
530

26, 788, 077

2, 268, 864

2, 700, 605

3,094

54, 042, 501

294
1,278

894
185
680

41
530

16

5,709

2,615

570
109

240,142
3, 821,419
153,484
560

OREGON

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
utilities
Trade
Public service—ProfessionaPi,
amusements, hotels, etc
Finance—Banking, insurance,
and related business
Combinations—Predominant industry not ascertainable
Inactive concerns
Total

328
192

101
19

$3, 616,186
110, 788

$380,496
603

$394,204
12, 268

227
173

$1, 852, 558
485,156

241
34
11
5
252
7
104

128
28
8
4
136
7
70

1, 753, 680
414, 201
61, 625
16, 746
9, 844, 617
1, 096,185
654, 812

479, 463
33, 761
10, 653

142, 331
44, 291
5,119
1,325
1,108, 502
133,724
69, 463

113
(
>
3
1
110

1, 328, 941
13, 557
4,138
1,798
1,447, 468

34

202, 562

31

11

184, 815

21, 397

20

270, 594

41
106

26
57

479, 920
928, 774

54, 908
102, 244

15
49

54, 324
211, 676

828, 592
20, 678
10,376

6,528
34, 425

81

40

214,165

20,068

17,133

41

158,334

913

515

15, 649, 540

1,444, 544

1, 700, 437

398

3,693,392

121

77

965, 671

569, 922

48, 646

359
1,100

221
743

2, 265,174
8, 336, 230

72, 690
617,880

245, 080
839, 222

44 1
138
357

185.149
811,814
2,894, 501

395

264

1, 507,133

87, 714

141, 556

131

260, 659

1,207

624

2, 853, 715

233, 633

240,466

583

3,937,863

62
624

28

114, 358

10, 989

8,847

34
624

342, 471
7,000

5,301

2,592

35, 418, 795

3,418, 471

3, 630, 726

2,709

14, 470, 563

PENNSYLVANIA
Agriculture and related industries
Mining and quarrying

189
2,152

83
770

$1, 230,875
81, 789, 024

$461, 835
5,812, 959

$84, 713
9, 485, 721

106
1,382

$695, 504
40, 559,427

Manufacturing:
Food products, beverages,
and tobacco
963
Textiles and textile products. 1,099
Leather and leather products.
144
Rubber and rubber goods___
31

564
672
86
11

35, 865,010
92,845,934
4, 702,368
1, 324,930

974, 831
2, 734,189
247,103
539,910

4, 303, 698
11, 207,415
546, 292
158,311

399
427
58
20

7,081, 873
7,401, 243
2, 616, 667
621, 626




110

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution

by industrial

groups, for

States

and Territories—Continued
PENNSYLVANIA—Continued
Corporations reporting net income
Industrial groups

Manufacturing—C ontinued.
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
Trnasportation 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

Total
number of
corpora- Numtions ber

409
156
575
531
510
1,611
812
6,841
714
1,637
4,439

Net
income

Corporations reporting no net income

Prior year
loss deduc- Income
tion from
profits Numnet income and tax
ber
for net taxable income

318 $11, 793, 847
104
4, 612,031
399 24, 623,416

$718,517
288, 822
213, 522

Deficit

$1,342,599
526,193
2, 995, 806

91
52
176

$1,820,016
607,112
1,457,896

16, 825,346

1, 334, 527

1, 908,162

235

3, 623,066

324 42,400,491
1,021 156,473,620

6,431,115
22, 752,215

4, 836,180
16,397,447

186
590

2,240,469
19, 828, 611

296

77, 571, 699

1,395, 786

9,483,035

300

4,345, 826

4,307 469,038, 692

37, 630, 537

53, 705,138

2,534

51,644,405

17,148,591

1, 702,084

1, 867,001

266

3,496,914

1,165 144,053, 784
3,056 86, 803,374

1,422,136
5, 523,457

17, 679,386
9, 775, 518

472
1,383

4, 568,295
11,796, 288

512

448

1,178

747

11,309, 722

245,143

1,255, 280

431

2,898,187

3,979

2,829

82, 645, 634

1,215,718

9, 738, 509

1,150

19,492,402

163
1,364

73

8,458, 951

159,488

1,028,029

90
1,364

973, 751
651, 02a

54,173, 357 104, 619,295

9,178

136, 776, 201

22,656 13,478 902,478, 647

RHODE ISLAND
Agriculture and related industries
Mining and quarrying
_.

18
19

13
4

$39, 293
36, 573

$343

$2, 296
3,707

5
15

$65, 874
113,496*

Manufacturing:
Food products, beverages,
and tobacco
Textiles and textile products.

51
257

25
173

242, 205
31, 677, 897

1, 882
1, 543, 406

26,150
3, 763, 274

26
84

352, 961
2,614,946

6
5
13
17
38

3
4
11
11
28

108,342
308, 232
163, 579
469, 042
1,362,077

22, 352
3,807
9,760

10,498
38, 008
19, 006
56, 926
165,189

3
1
2
6
10

14, 533
10, 917
13,425
86,385
71, 848

38

28

1,146,459

2,916

143, 014

10

41, 934

8
271

5
171

154, 621
7, 956,452

33, 824
683, 895

14,393
886, 725

3
100

87,550
1,061, 075

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 inindustry not ascertainable
Inactive concerns .
Total .




114

62

3, 523, 089

83, 261

419, 706

52

739, 265

818

521

47,111,995

2,385,103

5, 542,889

297

5,094,839

95

64

478,443

15,423

47, 673

31

183,446-

87
525

60
366

5, 303, 845
8, 906, 385

14, 526
407,371

651, 576
1, 006,132

27
159

304, 800
859, 775

113

72

836, 986

133, 282

77,143

41

192,960

471

329

4, 758,044

215, 096

515,586

142

18,365,105

22
185

12

2, 957,239

12, 600

366, 786

10
185

163, 262
512.

2,353

1,441

70,428,803

3,183, 744

8, 213, 788

912

25,344, 069

111

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._
Finance—Banking, insurance,
and related business
Combinations—Predominant industry not ascertainable.
Inactive concerns
Total

Total
number of
corpora- Numtions
ber

Net
income

Prior year
loss deduc- Income
tion from
profits Numnet income and tax
ber
for net taxable income

Deficit

137
24

73
12

$233, 045
351, 512

$48, 708
9,063

$14, 704
41,110

64
12

$225,980
474,435

133
149

75
112
1

354,137
22,152,113
19

4,109
1,195,452

31, 523
2, 390, 277

!
101
2
61

70
2
39

1, 544, 989
277, 942
136, 573

382, 567

259,854
841, 585
3,275
212
406, 322

7,719

138. 883
34, 743
10, 075

58
37
2
1
31
22

114,809

76

38

170, 008

42, 087

10, 776

38

531,158

25
22

19
10

140,139
18,176

21,870

11, 682
663

6
12

32,859
105, 790

14, 564

13

177, 640

1, 653, 804

2, 643,186

220

2,473, 504

30, 349

22

225, 226

10, 358
783, 310

102, 666
281, 884

80
473

144, 365
2,155, 020

27

14

129, 897

600

380

24, 923, 993

51

29

277,483

254
1,352

174

982, 892
4,190,185

156

879

159, 588

6,296

9,000

74

218,803

2, 625, 936

62, 860

215, 294

462

1,859, 089

322, 843

10, 207

31, 578

20
370

51,490
40

4, 171 I 2. 368 34, 067,477

2, 584, 606

1,160
07
370

82
698
41

3,369,771 1 1,803

7,827,952

SOUTH DAKOTA
Agriculture and related industries
Mining and quarrying

63
50

25
11

$26, 843
11,135

$3, 736

$101
592

38
39

$143,803
232,360

84
1

52
1

275, 665
510

9,778

26,182

32

111, 621

7
1
42

5

55, 386

5,992

26

81, 895

2
1
16

1,012
283
128,043

6

6

54, 286

5,889

14
12

7
8

12, 755
35, 038

261
2,945

7
4

12, 272
19,939

6

15,235

46,482

68

288,405

i

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 subStone, clay, and glass
products
Metal and metal products-All other manufacturing industries.Total manufacturing




9

3
108

517, 287

5,213

1,752

176

8,022

17, 800

112

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution

by industrial

groups, for

States

and Territories—Continued
SOUTH DAKOTA—Continued

Corporations reporting net income
Total
number of
corpora- Numtions ber

Industrial groups

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

Prior year
loss deduc- Income
tion from
profits Numnet income and tax
ber
for net taxable income

Deficit

$86, 959

32
232
960

Net
income

Corporations reporting no net income

166
656

.8, 542

$5,353

10

$27, 661

470, 298
2, 219,484

5,734
161,125

46, 779
151, 718

66
304

106,104
1, 069, 766

5,021

54

145

91

100, 834

933

445

761, 227

18,978

39,496

12

28, 512

8,975

1,076

16
237

33, 323-

1,536

4, 222, 579

234,890

296, 618

1,320

4,062,127

237

._ 2,856

62,975
2,097, 730

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
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

100
214

51
80

$209, 773
1, 946, 261

$4, 590
169,375

$18, 331
211,175

49
134

$207, 5761, 525,194

254
118
7
2
182
9
84

159
82
3
1
135
7
55

5, 685, 889
4, 759, 027
302,123
1,925
6, 438, 887
76, 837
670, 514

127,081
242, 731

671, 423
554,560
37, 756

990, 795
17, 528
37, 243

678, 330
5,664
70, 960

95
36
4
1
47
2
29

1,178, 020
624, 774
251, 051
102, 858
686, 932
207, 573
109,166

84

45

1,301,352

74,611

147,510

39

538, 53S

68
104

49
78

2, 921,467
3, 041,368

47,954
539, 986

352, 036
340, 727

19
26

118, 664
201, 768

98

57

1,084, 701

187, 397

105,604

41

1,706, 752

1,010

671

26, 284,090

2,265, 326

2,964, 570

339

5, 726,096

97

60

679, 693

64, 264

67, 310

37

325,485

294
1, 386

199
984

3,117, 535
12,259, 892

82, 564
946, 791

357,970
1,254, 888

95
402

882, 795
3, 591,397

278

186

1,844, 331

30,793

201, 843

92

376, 653

1,111

827

7, 314,981

79,463

767, 274

284

2,148,462

40
330

26

665, 074

184,838

56, 859

14
330

807,323
304

4,860

3,084

54, 321, 630

3,828,004

5,900,220

1,776

15, 591, 285

TEXAS

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._.




513
815

355
234

$1,916,131
7,002,149

$112, 920
221,155

$152,833
819,908

158
581

$2,297, 724
29,445,812

350
78
14
4

223
55
11
1

4, 870, 555
2, 024,355
192,562
267

202, 389
151, 326
67,105

547,302
224, 711
13,650

127
23
3
3

1,141,409
448, 752
113,109
77, 841

113

STATISTICS OF INCOME
TABLE 10.—Corporation returns—Distribution

by industrial groups, for States

and Territories—Continued
TEXAS—Continued

Corporations reporting net income
Total
number of
corpora- Numtions ber

Industrial groups

Manufacturing—Continued.
Lumber and wood products .
Paper, pulp, and products._
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
I
Metal and metal products__.|
All other manufacturing in- ;
dustries
___j
Total manufacturing-.

Construction
_
_
Transportation and other public
utilities
Trade
Public service—Professional,
amusements, hotels, etc
Finance—Banking, insurance,
and related business
Combinations—P redominant
industry not ascertainable
Inactive concerns
Total

Net
income

Prior year
loss deduc- Income
tion from
profits Numnet income and tax
ber
for net taxable income

$9,052,150
111,516
1, 005, 237

$199, 324
7,115
28, 224

235

914,186

76
130

3, 305, 299
3, 766, 792

144

11
186

92
7
123

102

60

1,109, 099

1,330

778

26, 352,018

168

109

711
3,019

508
2,080

2, 245, 628 I
14, 826, 396
32, 764, 355

Corporations reporting no net income

Deficit

51,095, 302
12, 277
101, 565

$841,842
70, 764
319, 660

73, 588

94,183

6, 322, 390

5,031
383, 395

407, 387
408, 674

354,271
741,168

56,117

120, 420

42

365, 536

1,173, 614 I 3, 025, 471

552

10, 796, 739

210, 880

236,001

59

114, 301
2,572, 893

1, 783, 896
3, 347,147

203
939

375,

473

2, 717, 017
7,455, 514

606

417

65, 208

226, 786

189

1, 440, 716

2,583

1,749

14,160,508 j

950,449

1, 349, 898

834

9, 312, 324

86
396

43

1,179,377 !

380, 316

96, 463

43
396

4, 619,933
20

5, 801, 736

11,038,403

3,954

18,461,272

10,227

2,355, 208

6, 273 102, 801, 770

UTAH
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
utilities
Tiade
Public service—Professional,
amusements, hotels, etc
Finance—Banking, insurance,
and related business
... ...
Combinations—Predominant industry not ascertainable
Inactive concerns
Total




171
600

73
82

$419, 310
5, 272, 922

$117,447
51, 742

$46,131
645,888

98
518

$387,485
2,132, 626

125
19
6

87
14
2

7, 510, 990
102, 954
3,727

5, 336, 016

261, 346
9,855

38
5
4

293, 599
40, 058
5,906

4
3
40

4
3
29

22, 097
39, 524
262,247

21

13

469, 805

23
34

15
20

488, 374
141, 358

1.796
4,012
28, 145

11

41, 952

65,101

49. 552

8

148, 441

9,735
97, 799

58, 623
2,688

8
14

56, 990
99, 354

7,768

8

55,085

5, 516,474

423, 785

96

741, 385

2,661 !
5,162 |

21

13

75,812

296

200

9,116, 888

62

39

247,152

8,501

22, 530

23

319, 525

125
758

66
535

360, 204
3, 743, 566

100, 002
310, 396

23,667
342, 404

59
223

269, 612
1, 211, 593

175

102

670, 558

14,436

68, 586

73

198,172

582

353

2, 619, 786

127,121

254, 883

229

2,858,887

32
244

18

67, 088

5,614

14
244

18,363

3,045

1,468

22, 517,474

1, 833, 488

1,577

8,137, 648

6, 246,119

114

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:
Food products, beverages,
and tobacco
Textiles and textiles productsLeather 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
utilities
Trade.
Public service—Professional,
amusements, hotels, etc
Finance—Banking, insurance,
and related business
Combinations—Predominant industrv not ascertainable.. _
Inactive concerns
Total.

Total
number of
corpora- Numtions ber

m Net
income

Corporations reporting no net income

Prior year
loss deduc- Income
tion from
profits Number
net income and tax
for net taxable income

Deficit

29
31

9
19

$13, 554
678, 895

$65, 521

$420
74,813

20
12

$116, 900
129,182

59
36
3

46
27
2

363, 269
1, 265, 743
26, 288

2,530
77, 518

37, 340
145, 445
2,821

13
9
1

120, 943
143, 271
24, 504

54
18
24

39
11
19

962, 824
782, 955
89, 957

69, 580
272,827
5,523

108, 904
62, 381
6, 579

15
7
5

148, 596
579, 546
18, 715

20,140

5

5,941

117, 464
366, 054

207 ')07
85, o40

8
9

37,472
32, 045

12

7

164, 978

62
44

54
35

1, 843, 283
1, 079, 843

28

16

813, 252

71, 796

91,197

12

273,154

340

256

7, 392, 392

983, 292

765, 454

84

1, 384,187

1,085

1

8,388

1, 371
70,313

53, 521
138,954

18
52

163, 738
270,477

6

5

14,108

105
253

87
201

523, 994
1, 465,170

43

27

116,446

6,009

9,429

16

30, 287

191

147

1, 956,159

11, 285

217, 512

44

832, 764

7
33

4

2 739

3
33

47, 766
10

1,038

755

12,163,457

1,137,791

1, 261,188

283

2, 983, 699

VIRGINIA
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




141
209

48
94

$111,142
6,404, 052

$24, 756
99, 961

$3, 501
774, 031

93
115

$895, 992
2, 762,930

287
73
14
3
169
22
101

166
56
7

2, 920,138
4, 592, 763
1, 722, 670

69, 040
73, 619
16, 522

328,437
556, 889
212,343

113
18
75

2, 986, 692
878, 798
1,371,498

400, 775
50, 886
139

307,877
101, 906
160,839

121
17
7
3
56
4
26

1, 302, 766
390, 703
366,843
98, 509
713,082
390, 661
179,118

95

48

412,463

69,950

36, 629

47

9, 273, 216

66
104

43
59

646,077
1, 484, 794

91,620
171,893

62, 260
164, 356

23
45

223, 577
489,106

68

41

1, 541,382

214, 514

1,002

626

18, 557, 275

1,158, 958

161, 363
2,092,899 |

27

96, 050

376

13, 523, 631

115

STATISTICS OF INCOME
TABLE 10.—Corporation returns—Distribution

by industrial groups, for States

and Territories—Continued
VIRGINIA—Continued
Corporations reporting net income
Industrial groups

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. . . .

Total
number of
corpora- Numtions ber

136
332
1,846
309
1,687
48
247
5,957

83

Net
income

Corporations reporting no net income

Prior year
loss deduc- Income
tion from
profits Number
net income and tax
for net taxable income

Deficit

$1,318,021

$46,056

$145,381

53

$614,762

216 42, 620, 598
1,303 12, 933,064

306,857
1,084, 405

5,260, 522
1, 237, 926

116
543

1,358,646
5,511, 623

197

1,815, 308

54, 581

190,180

112

389, 584

1,118

10, 237,428

139, 353

1,071, 893

569

2,414,428

26

503, 227

58, 777

22
247

164,487

2, 914, 927

10, 835,110

2,246

27, 636, 063

$485, 769
203, 963

$1,348, 869
71,142

340
465

$2,781,316
2,885, 644

868, 292
24, 783
801
2,663
2,199, 830
11,337
29, 026

387, 929
64,193
12, 328
163
3, 251, 330
132, 595
134, 467

151
26
.1
7
187
2
48

1,934,800
59, 948
2,328
235, 201
1,916,416
66,055
193, 313

3,711 94, 500,115
WASHINGTON

Agricultural and related industries..
Mining and quarrying
Manufacturing:
Food products, beverages,
and tobacco
...
Textiles and textile products.
Leather and leather products.
Kubber and rubber goods
Lumber and wood products..
Paper, pulp, and products
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries
Total manufacturing
Construction
Transportation and other public
utilities
Trade
Public service—Professional,
amusements, hotels, etc
Finance—Banking, insurance,
and related business.
Combinations—Predominant industry not ascertainable
Inactive concerns
_.
Total

559
522

219 $11,559,830
649, 983
57

334
73
11
10
506
10
165

183
47
10
3
319
8
117

69

32

243, 709

25,163

23, 215

37

335, 201

64
226

36
135

1, 245, 360
1, 799, 856

198, 385
197,900

147,717
190, 562

28
91

267,075
587, 514

4,145,054
577, 787
110,143
6,376
28, 473, 296
1, 090, 688
1, 262, 231

113

60

412, 638

106,441

1,581

950

39, 367,138

3, 664, 621

30,122
4,374, 621

53

222,949

631

5, 820, 800

182

112

777, 538

148,989

60, 362

70

520, 585

608
2,211

403
1,463

7,067, 653
15, 539, 764

339,904
1,155,092

783, 922
1, 542, 538

205
748

1, 305,295
3, 625, 797

727

405

2, 538, 416

61, 976

251, 857

322

861,461

2,249

1,235

6,008,867

210, 722

554, 965

1,014

8,338,749

96
1,051

40

228, 299

94, 577

11,136

56
1,051

363,311
95

9,786

4,884

83, 737, 488

6, 365, 613

8,999,412

4,902

26,503,053

WEST VIRGINIA
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




92
1,190

26
489

$50, 254
21,035, 518

$10, 213
821, 700

$1, 762
2,461,195

66
701

$247,270
10, 617,466

136
29
5
3

95
20
1

2, 647,075
845,449
11, 565

195,426
2,124

284,967
102,630
1,196

41
9
4
3

324,388
73,444
120,064
69,991

116

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

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
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

Corporations reporting no net income

Total
number of
corporations

Number

126
10
67

88
7
50

$3,323, 853
190, 767
349,441

$214,827
67, 802
3,904

$382, 269
14, 298
34, 558

38
3
17

$766,872

45

23

5, 731,115

2,094

714,156

22

325, 212

120
87

74
51

4, 284, 897
3, 761, 563

51, 624
723,392

522, 385
372,806

46
36

665, 461
2,307, 586

Net
income

Prior year
loss deduc- Income
tion from
profits Numnet income and tax
ber
for net taxable income

Deficit

54.! 091

30

17

902, 227

31, 621

108, 720

13

165, 453

658

426

22, 047,952

1, 292,814

2, 537,985

232

4, 878,120

111

74

500, 598

13, 678

47, 650

37

544, 032

227

161

1,177

904

6, 398, 310
12, 468, 331

161, 711
305, 234

755, 501
1, 364, 566

66
273

295,945
1, 732, 413

199

122

1,119
59
230

845

5, 062

3. 088

41

671, 352

17, 392

61, 659

77

509,381

8, 783, 632

90, 370

929,883

274

1, 042, 592

1, 521, 937

5,996

183, 874

18
230

149, 208
30

73, 477, 884

2, 719,1C8

8, 344, 075

1,974

20, 016, 457

WISCONSIN
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
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




265
215

97
67

$1,303, 289
566, 386

$67, 046
9,053

$143,256
58, 819

168
148

$964,135
651,111

1,154
203
117
10
292
93
269

791
143
80
3
216
63
179

8, 225, 211
6, 018, 726
4, 028, 315
580,056
14, 752, 246
7, 750, 744
2, 428, 796

625, 422
263, 984
323, 877
2,472
2, 694,168
682, 599
27, 554

860, 291
701,899
454, 857
71,948
1, 501, 518
878, 226
267, 314

363
60
37
7
76
30
90

2, 393, 272
625, 758
2, 816,876
304,857
1, 027, 670
1, 096, 252
494,142

100

60

4, 944, 991

453, 657

553,427

40

431, 352

105
642

72
385

920 461
38, 631, 054

15, 825
2,912,017

101, 670
4,426, 621

33
257

115, 580
7,468, 909

405

241

9,751, 563

682, 383

1, 097,825

164

2,172, 720

3,390

2,233

98, 032,163

8, 683, 958

10,915, 596

1,157

18, 947, 388

319

219

1, 604, 686

52, 288

154, 781

100

449, 561

784
3 059

567
2 190

6, 776,117
20 181,825

16,874
1,188, 698

780, 780
2, 015,451

217
869

712, 723
3, 566,871

675

429

2, 717, 099

64, 531

275, 776

246

530,189

3,144

2,020

18, 465, 257

133, 374

1,977, 004

1,124

11,488,325

124
822

59

570, 808

11, 649

65,466

65
822

293, 502
1,156

7,881 150, 217, 630

10,227, 471

16, 386,929

4,916

37,604,961

12, 797

117

STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States
and Territories—Continued
WYOMING
Corporations reporting no net income

Corporations reporting n"et 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 ... ___
Finance—Banking, insurance,
and related business
... ...
Combinations—Predominant industry not ascertainable
Inactive concerns
Total




Total
number of
corpora- Numtions ber

275
240

109
50

l

Net
income

$640, 627
416,511 |

Prior year
loss deduc- Income
tion from
profits Numnet income and tax
ber
for net taxable income

Deficit

$217. 253
18,299

$37,900
42, 955

166
190

$1,532,933
2, 213,983

2,302

4,047
13,439

10
1

36,344
10,602
475
619

l

50,309
108, 551

1
8

6

150,008

18, 207

1
2

24

18

46, 645

2,942

6

28, 689

4

2

170

2

110, 968

9
3

3
2

13, 546
5,918

1,034
082

6
1

39, 633
778

1

2,367

45 |

375,147

40,351

30

230,473

22
3

1
75

2, 362

25

16

179, 244

20,047

9

108, 896

80
354

46
250

699,456
2,045,088

34

8,408

81, 705
207, 841

254, 936
440, 529

80

46

182, 948

11,523

14,725

299

176

772, 556

10,197

06, 711

19
189

9

11,140

1,636

747

5, 322, 717

327
268,042

512, 562

104
34
123
10
189
889 |

53, 278
785,150
36,487
102
5,656,767

TABLE 11.—Corporation returns—Distribution by size of net income by industrial groups
00

[Income returned for the calendar year ended Dec. 31,1923]
Agriculture and
related industries

Income class

Under $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
Reporting net income
Reporting no net income. _
Total
_




Mining and
quarrying

Manufacturing

Embracing all
manufactures
Number
of returns

Net
income

Number
of returns

Net
income

Number
of returns

Net
income

Food products,
beverages, and
tobacco
Number
of returns

Net
income

Textiles and texLeather and
tile products
leather products
Number
of returns

2,145 $1,735,577 2,463 $1,728,766 17,248 $15, 717, 528 3,327i $2, 923, 520|
7441 2, 358, 969
671 2,126, 023 9, 277 29, 603,440 1, 587! 5,024,471!
47, 557,232
397J 2,844,07"
420 2,998,360 6,215
987 7,099,193t
464j 10,297,088
889 20,926,851 12,177 287, 653, 553 1,803 i 41,115,089
296 21,107,276 3,539 249, 996, 764
422| 29, 643, 377
72! 4,835,163
295 i 45,472, 340
237 37,381,544 2,901 454,154,234
56J 8, 560,170
108j 38, 588, 670
102 36,477,226 1,198 417, 552, 686
20 6, 610, 518
64 45, 881,435
53 36, 015,144
642 444, 803, 306
12 8,852, 212
40 89, 694, 796! 500 970,127,540
55 101,398,851
3 7,366, 040
38, 735, 391
1,354, 733,166
4 35,109, 662!
18; 189,777,440
3,914! 92,201,206 5,175 283,565, 648! 53, 7951 4,271,899,449, 8,666! 506,924,386!
5,446^49,930, 333 13,334 334,253,838; 31,404| 1 701, 011, 681 5,4871! 124,175,9701
tut

2,389
1,310
871
1,626
573
487
223
108

Net
income

Number
of returns

$2,228,408
4,104, 764
9, 237, 984
38,373, 513
40, 927, 664
76, 564,446
77,817, 728
76, 522, 615
155, 686, 724
81, 948,455

397
251
144
321
88
68
34

Net
income

Rubber and
rubber goods
Number
of returns

$368, 727
810,491
1, 010, 797
7,476, 288
6,188, 937
10,208, 026
11,515,015
5, 058, 746
12, 511,592
17,239, 718

7,678 1
563,412, 301 1,321 172,388,337
4,093 71,844, 563
982 36,126,492
9,360 42,270,873 18, 509 50,688,190: 85,199! 3, 570,887, 768 14,153 382, 748,416 11, 771 491, 567, 738 2,303 36,261,845

Net
income

$74,961
118,698
196,335
1,499,962
1,263, 686
3,083,133
2,278,336
3,372, 537
27,109,849
6, 926,869
273 45,924,366
334 1 21,562,982
607 24,361,384

Manufacturing

Lumber and
wood products

Paper, pulp,
and products

Printing and
publishing

Chemicals and Stone, clay, and
allied substances glass products

Metal and metal
products

Income class
Number
of returns
U n d e r $2,000
$2,000 t o $5,000
$5,000 t o $10,000.
$10,000 t o $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
Eeporting net income
Reporting no net income
Total
i Deficit.




Net
income

Number
of returns

Net
income

;Number |
Net
o re-! income
f
i turns

Number I
Net
of re-1 income
turns;

Number
of returns

Net
income

Number
of returns

Net
income

All other manufacturing
industries
Number I
Net
of reincome
turns

Construction

Number
of returns

Net
income

$2, 523, 564! 2,398 $2,097,963 3,359 $3,277, 751
5,422, 540 1,156' 3,664,049 2,056 6,416,388
8, 680, 901!
735' 5,270,8691 1,073 7, 634, 743
60, 607, 014 1,382! 32,457,451! 1,297 28, 011, 287
,382 32,47,451,
53,180, 668! 406j 28, 614,101!
194! 13, 736, 917
I l l , 693, 915
3181 50,690,158
nil 16,899,267
103,112,987!
127 44,684,806
13, 688,277
42 8,698, 770
105,449,675|
88| 61,258,642
14 8, 507, 601
319, 930, 984
44! 84,755,530
4 5,132, 913
656,893,641
10159,926,754
1
5,2501299,049,957 l,240Jl09,909,197 6,183 165,947,105 3,472 419,583,646 2,880187,843, 942; 10,168 1,427,495,889 6, 664473,420,323J 8,1511112, 003, 914
1
1
1
575 1 14,931,923 3,040! 23,627,284 2,845* 94,157, 796 1,3211 14,374, 375| 6,072 178, 080, 576 4, 523 89,543, 060! 4,400 1 42,808, 544
2,132s 32,586,660
1,121
800
648
1, 550
515
372
146
63

$1,100,229
$222,818 2,644! $2,424,71
1,220| $957, 347
237
2, 607, 434 188
612, 074
492 1, 559, 578
1,293! < 072, 357
4, 636, 639 157 1,125,156
6871 4,848,534
387! 2, 795, 776
37, 701, 635 354 8,438, 263 1,089| 24, 046, 521
743; 18,195, 205
36, 480,345
G4 6,392, 482
254: 18, 084, 379
218j 14,884,588
58, 667,261| 109 17, 333, 586
152 23,795,395
164 25,604,066
51,155,175!
53 17,684,479
51i 17,209,139
92 32, 5,00, 165
42, 704,030
32 22, 631, 755
25| 17,214,116
58 38,884,810
57, 640,469
15 29, 924,139
47 88,777,447
22 38,755,112
6, 356, 740
1 5,544,445
15 192,224,873
2; 18,666,574

7, 382 266, 463,297 1,815 94,977,274 9,223142, 319,821

775
489|
374!
7121
200|
204!
611
37{
25!
3j

$795,222
1, 606, 984'
2, 655, 048j
17,742,612!
14,336,537
31,041,908
21,006,1861
25,824,945
53,636,843|
19,197,657)

2,663
1,676
1,196
2,528
751
712
296
154
155
37

» 317 325,425, 850 4, 201173,469, 567 16, 240 1,249,415, 313 11,187 383,877,263,12, 551, 69,195, 370
,

o
o

g

co

TABLE 11.—Corporation returns—Distribution by size of net income by industrial

Transportation and
other public utilities

Trade

groups—Continued

P u b l i c service— Finance—Banking, C o m b i n a t i o n s Predominant inProfessional,
insurance, and re- dustry not ascer- Inactive concerns
amusements, holated industries
tainable
tels, etc.

Income class

NumNumNumber of Net income ber of i Net income ber of
returns
returns
returns
U n d e r $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 a n d over
Reporting net income
Reporting no n e t income.
Total

_

i Deficit




7,825
2,318
1,259
1,691
399
336
142
122
132
45

$5, 587, 982
7,273, 582
8,968, 072
37, 733, 658
27,423, 746
54,661, 995
49,636,420
87,437,165
271,851, 962
706,835,314

14,269 1,257,409,896
6,844 i 125,649, 787
21,113 1,131,760,109

Net
income

NumNumber of Net income ber of
returns
returns

$26, 723,167
50,963,188
63,364, 690
267, 716,139
138,039,173
193,352,811
114,976,471
80,408, 379
136, 742, 285
125,639, 766

8,161
2, 950
1,551
2,180
363
177
61
23
16

$6,482,270
9, 213, 029
11,061,605
47,156,123
25, 587,828
25,228, 570
22, 205, 707
15,454,391
25,978,93~

68,186 1,197,926,069
32,460 i 264, 797,443

15,482
9,632

59,141,170

62, 654
34,118

25,114 129,227,290

96,772

27,403!
16, 032:
8,942!
12, 016
1,989
1,257
337
117
78
15

100,646

933,128,626

$26,107, 753
44,181,052
53,696,625
185, 968,301
93, 572, 042
126, 757,275
77,533,907
67,649,130
176, 960, 227
15, 657,103

29, 794
13,916
7,572
8,766
1,362
831
229
101
81
2
1

842
305
173
284
44
36
18
5
4
2

Net
income

Number of
returns

Net
income

$632,093
934,161
1,210,881
5, 963, 019
3,136, 580
6,063,299
6, 998,115
3, 534, 590
8,487,324
13, 111, 015

w
H
O

w

868,083,415
410,813,15f

1,713 50,071,077
1,706 i 24,345,929

26,250 i $803.110

457,270,263

3,419

26,250

25,725,148

1803,110

II

o
o

g

TABLE 12.—Corporation returns by years—State tables
UNITED STATES
Corporations reporting net income

Year

1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.

Total Num- Per
number
cent
ber of
rerecorport- portporaing
ing
tions
net
net
inincome come
341, 253 206,984
351, 42r 232, 079
426
!317, 579 202, 061
320,
|320,198 209, 634
345, 595 203,233
356, 397 1 1,239
1382, 883 212, 535
|398,933 233, 339

Gross
income

Deductions

60. 6t$32, 531, 096, 969 $23, 765,187, 985
66.04 79, 540, 004,8911 68,809,644, 680
63.63 79, 706, 659,1481 71,345,147,
65.47 88, 261, 006,0521 78,849,587,
58. 81 93, 824, 224,704; 85,921,569,
48. 05 60.051, 123,3291 55,715,075,
55. 51 80,331, 679, 917| 73,367,868,
58.49 97, 457, 479,446| 89,135,950,

Income
tax

Net income

$8, 765, 908, 984
1,21.1
10, 730, 360,
8,361,511,249
1,458
9,411,418,
7, 902, 654 , 813
',
4, 336. 047, 813
6,963,811, 143
L134
8, 321, 529^

Corporations reporting no net income

War profits
and excess
profits tax

Total tax

Num- Per
ber
cent
rereport- porting
ing
no
no
net
net
inincome come

$171 805,150
,
$171,805,150134,269
740 1,142,445,769 119,347
503, 698, 029 $1, 638, 747, 2,
653,198, 483 2, 505, 565, 31,158,764,422 115,518
939 ;
743. 535, 888 1, 431, 805, 690 2,175, 341, 578 110, 564
636; 508, 292 988, 726, 351 1,625,234,643 142,362
366, 443, 621 335,131,811 701, 575, 432 185,158
18,466,114 783, 776, 268 170, 348
775, 310, 154
937,106, 798! 165, 594
937,106, 798

Gross
income

Deductions

Deficit

904,411
). 35 $2, 796, 534, 046 $3, 453, 438, 457
607, 562
33.96 5,153,234,312 5,782,841,874 629,1
36.37 6,757,622,164 7,447,394,525 689,' 772, 361
546,241
34. 53 11, 657, 742, 792 12, 653, 289, 033
<
41.19i24, 381, 337, 545126,410, 761, 289 2,029, 423, 744
2,
219,134
,
3
51. 95131,198,150, 203 35, 076, 369, 337 \ 878,:
22, 782, 610, 953 2,193', 776, 356
44. 49120, 588, 834,
41.5121,106,184,230 23,119,739, 217 2,013, 554,987

U2

H

32
ALABAMA
1916.
1917.
1918.
1919.
1920
1921.
1922
1923

,
3 361 1 936 57.60
,
3 470 2,313 66.66
,
3 228 2,337 72.40
,
2,983 2,092 70. 13
3 198 1 967 61.51
,
,
,
3 079 1 425 46.28
,
3 335 2,096 62.84
,
3 595 2,348 65.31
,

$152, 706,812
379, 729, 758
484, 579, 239
408,416, 618
479,492, 545
198,170, 647
373, 679,886
519, 585, 677

$106,814, 035
319, 299,240
440, 338, 549
371,403,622!
440,489,143
185,368,011
344,495, 092
473,624,336

$45,892, 777
60,430, 518
44, 240, 690
37, 012, 996
39, 003,402
12,802,636
29,184, 794
45, 961, 341

$912,402.
2, 683, 292!
3, 359, 799!
2, 834, 3791
2, 986, 985!
989, 364i
2,800,001!
4, 756, 724; _

$12,491, 055
11,520,890
4, 522, 780
5,196, 896
793, 48i"
1 32, 75!

$912,402
15,174, 347
14,880, 689
7, 357,159
8,183, 881
1, 782,850
2,832, 760
4, 756, 724

$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
97, 023

1,425! 42.40
1,157J 33. 34
891! 27.60
891! 29. 81
1,2311 38.49
1,6541 53.72
1, 239 37.16
1,247 34.69

$26, 634, 373
39,495, 973
34, 579, 798
44,926,281
142, 702, 408J
187, 696, 790i
89,563,115
79, 568, 094!

$33,182,229
44, 027,829
37, 693,042
49, 663,021
152,820, 777
210, 880, 272
97, 328, 516
86, 793, 755

$6, 547, 856
4, 531,856
3,113, 244
4, 736, 740
10,118,369
23,183, 482
7, 765, 401
7, 225, 661

o
c

ALASKA
1916
1917
1918
1919
1920
1921
1922
1923

206
212
127
63
69
11
2
107
138

90
93
67
36
32
45
54
68

43.69
43.87
52.76
57.14
46.38
37. 19
50.47
49.28

$2, 833, 021
6, 432, 220
10, 553, 672
5, 208, 713
9, 872, 867
2, 606, 513
5, 332,181
8, 053, 560

$2,088,118
5, 434, 676
9, 859,4161
4, 709,199
9, 348, 683
2, 376, 755
5, 098, 074
7,116,487

$744, 903
997, 554
694, 256
499, 514
524,184
229, 758
234,107
937, 073i

$14, 636
45, 562
49,117
41, 398
43, 303
15, 274
13,010
97, 0231

116
119
60
27
37
76
53
70

56. 31
56.13
47.24
42.86
53.62
62.81
49.53
50.72

$2, 596,113
1,003,150
955, 943
300, 276
1, 014, 354
2, 634, 205!
2,100, 378
1, 305, 579

1, 202, 695
1, 098, 690
400, 931
1,114, 629
3,033, 609
2,292, 064
1, 522, 839

$331, 945
199, 545
142, 747
100, 655
100, 275
399, 404
191, 686
217,260

1
On net income earned from July 1,1921, to Dec 31,1921, reported onfiscalyear returns of corporations whose accounting period terminated after Dec. 31,1921, but prior to July
1, 1922.




fcO

TABLE 12.—Corporation returns by years—State tables—Continued
ARIZONA
Corporations reporting net income

Year

1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.

Total Num- Per
number of ber cent
rerecorpora- port- porting
ing
tions net
net
income
1,390
1,460
1,101
1,514
1,531
1,572
1,575
1, 562

540
681
417
627
542
376

38.85
46.64
37. 87|
40. 35
35. 401
23.92
30.87
35.08

Gross
income

$81, 581, 266
153,753, 716
102,670, 295
104, 581,122
93,819,603
39, 267,010
61, 509,719
103, 791, 752

Deductions

$50,657,007
121,945, 288
90,957,832
94,652,426
87,131,718
36, 533,137
57, 621, 250
94,834, 557

Income
tax

Net income

$30,924,259
31,808,428
11, 712,463
9,928, 696
6,687, 885|
2, 733, 873
3, 888,469
8,957,1951

to
Corporations reporting no net income

W a r profits

and excess
profits tax

$619,181
1,486, 795
936,270J
774, 548
504,953!
205, 329
378, 415
629,839

Number
reporting
Total tax
no
net
income

Per
cent
report. ing
no
net
income

850
779
684
887
989
1,196
1,089
1,014

$5,112,068
2,976,913
668, 743
560,212
166, 549
i 15, 996

$619,181
6, 598,863
3,913,183
1,443, 291
1,065,165
371, 878
394,411
629, 839

$2, 780, 536
4,196, 592
3, 702, 438
2,103,079
590,931
1
26, 598

$487,130
700 29.86
3, 962, 299 566 22.45
5, 747, 375 369 18.51
5, 792, 366 414 19.39
3, 590, 889 804 34.70
1, 285,945 1,108 46.50
1,949, 055
920 37.60
2, 360, 633 943 36.10

61.15
53.36
62.13
59.65
64.60
76.08
69.14
64.92

Gross
income

Deductions

Deficit

$11,072,645 $22,481,702 $11,409,057
7, 910, 202 10, 927, 709
3,017, 507
16,174,452
18, 579,345
2,404, 893
12,134, 030
16,415,619
4,281, 589
34, 214, 709 42,484, 203'
8, 269, 494
56,178, 901
67,974,775
11,795,874
42, 000, 843
49, 825, 325
7,824,482
30, 265, 585 35,817, 307
5, 551, 722

g
H
O

ARKANSAS

1916
1917.
1918.
1919
1920
1921.
1922.
1923.

2,344
2,521
1,993
2,135
2,317
2,383
2,447
2,612

1,644
1,955
1,624
1,721
1,513
1,275
1,527
1,669

70.14
77.55
81.49
80.61
65.30
53.50
62. 4C
63.90

$73, 232, 318i
233, 567, 265i
260,218,521!
393, 739, 652j
291, 992, 602!
152, 850,457|
227, 573, 314
280,130,745,

$48,440,927 $24,791,391
$487,1301
209, 567, 272 23.999, 993 1,181, 763
20, 279, 541 1, 550, 783
239,938,980
365, 974, 869 27, 764, 783 2,089,928
272, 287, 967 19, 704, 635 1,487, 810
9,485,493
695,014
143,364,964
18,439, 688 1, 922,457
209,133, 626
22,372,775 2, 360, 633
257,757,970

$12, 697, 495
13,286,975
23, 641,112
16,692,130
90, 999,003
118,329,398
68,082, 645
72, 264,030

$14, 934, 862
14,615,121
25, 441, 543
19,068,655
97,465, 238
130,466,029
76, 785, 559
79,477, 831

$2, 237, 367
1,328,146
1, 800,431
2,376, 525
6,466, 235
12,136, 631
8, 702,914
7,213, 801

CALIFORNIA
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.

17,986
18,369'
15,964J
14,716
14, 865'
15,181
16, 651
18,386




8,654
8,951
7,881
8,259
7,872
7,397
8,742
9,834

$682,302,050
48.11 $962,254, 61
48. 73 3, 563,403, 0391 3, 241,142,130
9.3' 2, 227,100, 6241 2, 000,328, 971
56.12| 3,294,089, 553J 2,951,489, 881
3, 227,188,1881 2, 944, 363,135
2,728, 823, 850 2, 534, 639, 568
52.50[ 3,603,499,021 3,300,450,911
53. 491 4,244, 895, 727 3, 874,925,493
I

$279, 952, 569
322, 260,909
226, 771, 653
342, 599, 672
282, 825, 053
194,184, 282
303,048,110
369,970, 234

$5,458,102
$5,458,1021
15,877,927 $42, 506, 341 58,384, 268
18, 771, 872 53, 086, 034 71, 857,906
26, 532, 275
56,981,002 83, 513, 277
22,169,485
37,404, 530 59, 574,015
16, 231, 027 16, 296, 277 32, 527, 304
1
35,308,443
156,827 35,465, 270
43.033, 209
43, 033, 209|

9,332
9,418
8,083
6,457
6,993
7,784
7,909
8, 552

51.89 $205,786,304 $304, 631,427 $98,845,123
51.27 235,674, 279 281,485,025 45,810, 746
50.63 311,423,815 356,397, 842 44,974,027
43.88 357,827,393 435, 665,151 77, 837, 758
47.04 919,731,688 1,002,619,009 82,887, 321
51.27 816,108, 871 924, 658, 590 108, 549, 719
47.50 737, 636, 588 826,392, 359 88, 755, 771
46.51 1,046, 814,428 1,146,811,410 99,996,982

o
o
fed

COLORADO
1916
1917
1918
1919
1920
1921
1922
1923.

7,479
7,618
7,170
6,704
6,812
. . 6, 559
6,855
6,344

2,986! 39.93
3,539j 46.46
3,273! 45.65
3,107, 46. 35
2, 9761 43.69
2,340 35.68
2,720 39.68
2,636 41.55

$238,993,105
673, 894, 965
654,000,372
807,999,9981
870,395,990
486,204,976
664,017, 735
686,561,409

$181,949, 8871
577,133, 647|
579, 790, 512
728,712, 201j
804,361,156:
452,163,9311
608,182,655j
626,070,607;

$57,043, 218
96, 761,318
74, 209, 860
79, 287, 797
66, 034, 834
34, 041,045
55, 835, 080
60,490, 802

$9, 912,117
22, 528, 858|
11,353,470;
7, 666,30l|
3, 248, 521!
1
38, 019;

$1,115, 8541
14, 656,097
28,033, 824
17, 590, 501
12, 801, 866
5, 964, 783
5, 546,947
6,182, 816

4,49s 1 60.081
4,079 53.541
3,897i 54,35
3, 597; 53. 65!
3,836| 58.31
4,219: 64.32
4,135j 60.32
3,7081 58.45!

$42,
48,
79,
165,
173,
318,
178,
175,

$36, 743, 412!
53, 443, 79o!
25,093,62l|
10, 265,333
2, 841, 512
i 73, 389

$3, 713, 384|
44, 742, 693
65, 472,179!
39, 037, 803;
18, 334, 729!
7, 510, 812!
10, 532, 844
13,182, 836'

1,758, 36.19
1,713 34.43
1,550 32.30
1,393! 31.62!
1,699, 33. 42|
2,530: 51.64!
2,280 43.62;
2,119 38.58!

$52,446,991^
104,108, 815:
467, 955, 823;
217, 982, 003i
498, 359,480!
608, 015, 533!
327, 687, 837!
482, 077, 605!

$1,115, 854!_
4, 743,9801
5, 504, 986!
6,237,031!
5,135, 565!
2,716, 262
5, 508, 928)
6,182,8161-

771, 522
956, 851
061,007|
788,176!
583, 367;
578, 783!
570,909|
895, 200

$55, 812,044
61,463,372
90,100, 277
182, 616,423
191, 604, 925
453,123, 239
208,318, 730
201,309, 854

$13, 040, 522
12, 506, 521
11,039,270
16, 828,247
18. 021, 558
134, 544,456
29, 747,821
25,414, 654

CONNECTICUT
1916
1917
1918
1919
1920
1921
1922
1923

>
i
i
!
!
i
!
!

4,852
4,976
4,799
4.405
4,665
4,899
5,227
5,492

3,098!
3,263!
3,249!
3,012|

63.81!
65.57!
67.70
68. 38
63.58!
2,369 48. 36
2,947 56. 381
3,373 61. 42|
I

$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
1, 375,832, 546

$645,170, 710i $189, 211, 399
1,398,898,951! 181, 855, 545
1,349, 211, 401 i 162, 323, 383
1, 378, 099,1381 175, 757, 795
1,361,135,831!
99, 993,495
683, 810, 083
55, 303,167
1, 002,197,149
95, 297, 559|
1,254, 897, 652' 120, 934, 894

$3, 713, 384
7, 999, 2811
12, 028, 383|
13, 944,182;
8, 099, 398i
4, 669, 300;
10,459,455!
13,182, 836j.

$65, 489, 719! $13, 042, 728
10, 013, 997
114, 122,812!
10, 782, 919
478, 738, 7421
43,107.499
261, 089, 505'
59, 227, 354
557, 586, 834!
67, 583, 702
675, 599, 235^
24,144, 339
351,832,176!
37, 594, 854
519,672,459;

9801
1,071
688!
816!
809!
918|
1, 002!
1,116!

554!
616|
384|
406!
401)
383;
481
588

57.71!
57.52!
55.81!
- nl
49.57J
41. 72!
48.00!
52.69

57

$221, 569, 789
810,771,851
437,050,491'
334, 790, 234|
329, 059, 9311
81, 777, 825
253,028, 5891
410,811,438

$85, 298, 891 $136, 270, 898'
682, 294,433!
128, 477, 428
390, 320, 419
48, 730, 072
298,110,694
35, 679, 540!
303,832, 536
25, 227, 425|
75, 721, 042
6, 055, 783;
230, 311, 918
22, 716, 671
368, 878,13!"
41, 933, 301'

$2, 894, 425
5, 891, 878!
3, 421, 9191
3, 051, 705i
2, 265, 735)
487,134
2, 259, 778
3, 976, 282!

H

o
w

DELAWARE
1916-.
1917..
1918-.
1919.
1920..
1921..
1922.
1923..

M

$23,
16,
5,
1,

262, 737:
515, 846^
537,152!
397, 267;
453,701!
1 19,105!

$2, 894, 425|
29,154. 615!
19,937,765
8, 588, 857|
3, 683, 003!
943, 835!
2, 278, 883!
3, 976, 282

403: 42. 29!
45o! 42.48!
304: 44. 19;
3501 42.89;
408! 50.43;
535! 5 8 - 2 8 !
521 52.00
528 47.31

$2, 238, 316
12, 234, 950
6, 435, 757
17,887,479
35, 035, 785
91,783,432
52, 805, 040
48, 161, 704

$3, 537, 004
20, 332, 859!
8, 374, 759j
20, 500, 858!
41,152, 812|
105, 310,136!
64,374,215
57, 248, 274|

.i;l, 298, 688
8, 097, 909
1, 939, 002
2, 613, 379
6, 117,027
13, 526, 704
11,569,175
9, 086, 570

$18,191, 800'
12, 944, 624j
11,126,854
22, 484, 793;
".9.888,6811
91, 823. 143!
55, 410, 795]
53, 330, 053

$2, 012, 380
1,714,056
1, 332, 284
2, 933, 847
3, 635, 912
11,812,424
6,211,642
5, 237, 736

o
o

DISTRICT OF COLUMBIA
1916
1917
1918
1919
1920
1921
1922
1923

1,130
1,283
719
995
1,153
1,258
1,486
1,575

653
821
552
659
659
716
822
923

57.79
65.00
76.77
66. 23
57. 16
55. 92
55. 07
58.60

$242, 882, 222
265, 653, 938
177, 573, 447
212 922 —
225,' 380' 919
220, 704, 491
299, 641,639
291, 511, 75^

$201, 421, 241:
231, 250, 378
182, 477, 9471
183,175,905!
201,014, 376!
200,492,531
269, 251, 388!
247, 028,654j

$41, 460, 981]
34, 393, 530!
15,100, 500;
29, 743, 693!
24, 386, 573:
20, 211, 930
30, 390, 273
44. 483,103!

$778, 274:.
1, 759, 629
1, 280, 716!
2, 380, 34V
1, 988, 177
1, 701,107;
3,179, 448!
5, 360,889 .

$2,
3,
4,
1,
1,

357, 528
532, 138
031,164
688, 492;
720, 399
1 17,451

$778, 274
4, 117,1571
4, 792, 854!
6,411, 505!
3, 678, 669:
3, 421, 508!
3,193, 897;
5, 350, 889!

442|
1671
336!
494!
542!
044!
652J
i

35.00
23.23
33. 77
42.84
13.08
43.93
41. 40|
I

$16,179, 420
11, 230, 5G8;
9, 794, 570!
19, 550, 946
56, 250, 769
80, 010, 719
49,199,153
48, 092, 317

1
On net income earned from July 1, 1921 to Dec. 31, 1921, reported on fiscal year returns of corporations whose accounting period terminated after Dec. 31, 1921, but prior to
July 1, 1922.




to
CO

TABLE 12.—Corporation returns by years—State tables—Continued
FLORIDA
Corporations reporting no net income

Corporations reporting net income

Deductions

Income

Net income

;

1910
1917.
1918
1919
1920
1921_
1922
1923

.

I 2,869
2,991
3,023
..
2,845
3,229
3,472
4^353

1,518! 52.91
1,868 62.45
1,685 55.74
1,6711 58.73
1,842! 57.05
1,646! 47.41
2,049' 52.74
2,466' 56. 65|

$81,477,552!
195, 027, 934
242, 617, 632
271, 609, 675
297,169, 272{
211,881,821
307. 326.1831
396, 312,076!

$63, 806, 729
176, 350, 4301
228, 544,1931
246, 324,109
274, 752,149!
195, 715, 463
282,812,398!
360,913, 548i

$17,670,823
18, 677, 504
14, 073,439
25, 285, 566|
22,417,123!
16,166, 358|
24, 513, 785J
35, 398, 528,

$351,040|.
927, 450;
1,116,151)
1,967,666!
1, 703, 217!
1, 245,897|
2, 598,880;
3,821,481 -

War profits
and excess
profits tax

$1,473,619
1,889, 324
2, 347, 308
2, 215, 839
980, 522
1
19, 656

Total tax

Number
report| ing
no
net
income

$351, 040
2, 401, 069
3, 005,475
4, 314, 974!
3, 919, 056!
2, 226,419|
2, 618, 536
3,821,481!

Per
cent
report; ing I
j no
j net
! injcome

Gross
.,

i Deductions i

Deficit

I

!

47.09i
37. 55|
44.26!
41.27!
42.95^
52. 59:
47.261
43. 34

$19,142, 666
31, 608, 322i
34, 744, 745!
52, 270,145!
111,880,974!
126, 633, 887i
* 80, 033, 094|
78, 608, 3121

$23,491,838]
37, 096, 960
40,173, 215'
63,604,681:
120, 093, 378
142, 700, 737!
92, 950.100
90,463, 759!

$4,349,172
5, 488, 638
5,428,470
11,334,536
8, 212,404
16, 066, 850
12,917,006
11,855,447

1, 3341 28. 04
947 19. 11
926 21. 12
933| 21. 11
1, 673j 37.18
2,4801 54.54
2,030; 42. 78
1,869! 37. 66

$29,501,342
61, 898, 474
105, 265, 822
62, 827, 382
295, 237, 068
314,385,441!
173,471,321!
160,496,503

$34, 977, 389;
67, 594, 447;
111,618,275'
68, 915, 504{
316,192, 673!
353, 659, 414'
191,081,312!
177, 492,9671

$5, 476, 047
5, 695,973
6, 352, 453
6, 088,122
20,955, 605
39, 273, 973
17, 609,991
16, £

$4, 992, 900
2, 509, 355
10,986, 517!
4,617,435
18, 593, 554
67, 553,636
36, 579,669j
18,018, 652

$6,248,044!
2,864, 936!
11,871,3651
6, 065,435!
19, 703, 9761
76,247,6781
41,006,899
19,494,472

$1,255,144
355, 581
884, 848
1, 448, 000
1,110, 422
8,694,042
4,427, 230
1,475,820

1,351!
1,123!
1,338
1,174'
1,387
1,826:
1,836!
1,887!

H
H
Q

o

GEORGIA
1916
1917
1918
1919
1920
1921
1922
1923

4,758|
! 4,9561
4,384|
! 4,420!
j 4, 500l
• 4,547|
4,745
4,963

3,424! 71.95
4,009! 80.89
3,458! 78.88!
3,487| 78.89!
2.827: 62.82!
2,067 45.46
2,715! 57.22
3,0941 62.34

$251,095,946
746, 428, 340
875, 848, 992
958, 377,060
862, 291, 616
412, 283, 727
622, 586, 434
844, 710, 364

$194, 587, 307!
673, 277, 614]
803, 706, 316!
874,908,304;
800,573,164
381, 247.113
565, 811, 798
780, 958,877;

$56, 508, 639i
73,150, 7261
72,142, 676!
83,470, 756i
61, 718, 4521
31, 036, 614!
56, 774, 636!
63, 751,487|

$1, 082,190
3, 486,177
5, 028, 966!
6,495, 595i
4, 748, 974;
2, 618, 990
5, 964, 986
7,023,858

$8,826, 790J
23, 949, 078
14,856,661!
8, 755, 364!
1, 790, 683|
i 239, 080

$1,082,1901
12,312,967!
28, 978, 0441
21, 352, 256
13, 504, 3381
4, 409, 673 j
6,204,066
7, 023,858

$9, 978, 511
5, 931, 355
7, 941,189'
14,986,095
682, 811
1782

$889, 751
11,381,001
8,014,383j
11, 037, 7811
19, 228, 745
1, 605,477
1, 750,982
3, 037, 316

HAWAII
1916.
1917..
1918..
1919..
1920-.
1921 _.
1922.
1923-




571
617
480
521
534
587
604
586

396
417
337
357
368
315
351
364

69. 35!
67. 58^
70.211
68. 52!
68.91!
53. 60!
58. Ill
62. II 1

$101,
165,
125,
189,
235,
90,
115,
170,

055, 901
807,789
980,474
325, 500
457,131
392, 439
624,696
396,163

$55, 351,265J
127, 804,9221
101, 956, 665!
148,402, 774!
177,172,471!
79,807, 502;
100,465, 628i
142, 689, 581 i

$45, 704, 636
38,002,867
24, 023, 809
40, 922, 726
58,284,660
10, 584,937
15,159,068
27, 706, 582

$889, 751
1,402,490
2, 083,028
3, 096, 592
4, 242,650
922, 666
1, 750, 200
3, 037, 316

175!
200
143!
164!
166!
272!
253J
222'

30.65
32.42;
29 79
- i
31.48;
31.09;
46.34!
41.89!
37.8s!

o
o

g

IDAHO
1,780
1,889
1,184
1, 090!
l,77l|
1, 705
1,872
1,951

1916..
19171918...
1919.
192019211922..
1923..

989
1,084
657
951!
893!
601j
734
840!

54.441
57.38
55.49!
56. 27i
50. 42j
35.23
39.21
43.05

$37, 741, 8671
136, 418,190i
91, 825, 305
139, 493,420;
128, 387, 434!
49, 405, 234!
82,167, 739;
122,931, 802!

$26. 924, 633
121,466,771!
84,520,111
128, 094, 293
118, 603, 529!
47,176, 023!
75, 820, 212
112,630,918

$10,
14,
7,
11,
9,
2,
6,
10,

817, 234|
951, 419!
305, 194)
399, 1271
783, 9051
229, 211!
347, 527|
330, 884!

$212,5261.
733. 739:
607, 5071
866. 210i
740,031
122, 845:
459, 564!
965,874J_

$1,763,713!
1, 226, 387|
884, 225i
637, 851 j
80,454!
i 3, 187!

$212, 526
2, 497, 452
1, 833, 894
1,750,435
1, 377, 922
203, 309
462, 751
965, 874

8111
805|
5271
739
878
1,105
1,138
1, l l l l

45.56
42.62
44. 51
43.73
49.58
64.77
60.79
56.95

$9,
13,
10,
19,
55,
63,
38,
39,

002, 772i
401, 090
352, 798512, 348
969, 543
281, 973
692, 239
057, 882

$10,
15,
11,
22,
61,
73,
44,
44,

936, 899
355, 242J
956, 453'
041, 724:
654, 627|
591, 353!
128,4611
378,170:

$1, 934,127
1, 954,152
1, 603, 655
2, 529, 376
5, 685, 084
10,309,380
5,436,222
5, 320, 288

I
ILLINOIS
1916
1917
1918
1919
1920--.1921
1922

21,931!
22, 389!
20,405!
20,214
_.__' 21,127
22,395
! 24,184
i 25,242|

!

13,451
14,399;
12,920!
13,792;
13,413!
11,3841
14,360!
15,941

61.33; $3,138,454,041!
64.31: 7,676,120,6121
63.3V 8,460, 298, 970J
68.23 9. 437, 663. 0581
63.49! 9,334,087,216!
50. 83i 6. 744. 818, 667;
59.38! 8, 506, 567, 924!
63.15! 10,424,571,614!

$2, 406, 30S, 6"9 $702,145,412
6>, 542, 362, 526 !, 13 J, 78^.726 53,593,281 $165, 425, 5381
759,325,582 62, 851,97o!
7, 700, 973, 3SS
215. 810, 26lj
8'M, 157,670 65,614,0111
8, 604, 50), 38S
122, 707, 710!
t,77. 180,274 55, 817, 885
93, 230, 712!
8,656, 90), 912
3SI, 114,453 33,108, 4471
28,202,131!
6,363,674,211
i 734, 830!
670, 758, 004! 75,149, 6561
7, 835, 809, 920
752, 649, 6431 82,678,907.
9,671,921,971

$15, 014, 845 8,480 38.67! $189,184,120'
408, 337, 235'
219,018,819 7.990 35.69,
408,944, 552!
278, 662, 236 7,488 36.69'
189,321,7211 6,422 31.77 4, 179, 415,874!
149, 048, 59!
7,714 36. 51 2, 967,631, 391 i
61,308,578 11,012 49. 1 3, 758, 752,152;
75.884,486 9,824 40.62 2, 741, 843, 8241
88,312. 116 9,301 36. 85 2, 680, 948, 250!

$217, 780,179' $28, 596, 059
451, 077, 084;
42, 739, 849
443,295, 049;
34, 350,497
4, 265, 445, 076!
86, 029, 202
3,112,951,477 145, 320, 086
4,116,004,205! 357, 312, 053
2, 915, 504, 404! 173, 860, 580
2,817,472, 9231 136, 524, 673

Ul
H
M

8

INDIANA
1916
1917.
1918..
1919.
1920..
1921.
19221923.

8,546;
9,019!
8, 5898, 788;
9, 275?
9. 397'
10,041:
10, 399!

5,881* 68.82
6,849 75.94
6,090 70.90
6,227 70.85
5,885 63.45
4,991 53.11
6,241 62.16
6,721 64.63

$459,263,546! $357,512,178! $101,751,398: $2,001,337
1,453,704,767! 1,315,381,900! 138,322,887; 6,381,
$21, 797, 831
8,569,053
1, 357, 050. 335 i1, 242, 903. 859 114,146,476
31, 922, 488!
142, 371, 858 10, 732, 348 22, 683,354'
1, 578, 739, 596! 1,438,387, 738
17, 653, 466!
9, 809, 924
1, 728,056, 078! 1, 599, 891,865 128,164, 213
928, 579,984
6, 213, 639!
77,168,148
6, 254, 21l!
1, 005, 748,132
i 316,123!
1,394,319,195 1, 272,155,257 122,163,938 13,462,301 j
1, 722, 765,336 1, 588, 352, 241 136,413,095 15,083,519!
I

$2, 001, 337! 2, 665 31.18
28,179,189 2,170 24. 06
40,491,541 2,499 29.10
33, 415, 702 2, 561 29.14
27, 463, 390! 3, 390 36. 55!
12, 477, 850! 4, 406 46. 89
13,778,424! 3,800 37.84!
15,083, 519| 3, 678 35.37!

$47, 847, 292
108,863,962
119, 313, 764
156,121, 599
463, 026, 255
534,323, 814!
345, 739, 206!
324, 219,913!

$55, 833,280'
116, 849, 798!
130, 520, 012
168, 916, 885!
497,993,861!
601, 321, 503
385, 789, 649!
360, 239,016s

$1,113,903|
12, 517, 328!
16,100, 592:
14,122,884!
9, 414, 567!
4,183, 749'
4, 768, 550
5, 842, 916

$42,266,433;
86, 497, 476!
95, 619, 6091
130,754,441!
409, 450, 293 i
421, 721, 046;
214, 474, 942:
222, 390, 726!

$58,321, 696! $16,055, 263
90, 555, 842:
4.058, 366
101, 682,452:
6,062, 843
142,103, 366! 11, 338,925
435, 895.156:
26.444. 863
459, 67lJ 636! 37,950; 590
236,164,132|
21, 689,190
245, 433,1611 23, 042, 435

a
o

K

IOWA
1916
1917
1918.
1919.
1920
1921
1922..
1923

J
...

9,064!
9,288
8,25'
7, 798;
8,899;
8, 643
8, 839
! 9,025

5,855
6,423
5,825
5,373
5,497|
4,4941
5,343;
5, 477|

$208,362, 402; $57, 610, 384: $1,113,903| _
$265,972, 788
759, 982, 658: 77, 849, 313 3, 760, 362|
837,831, 971
151
839, 521,038
778, 528, 539! 60, 992, 499! 4, 759, 6931
70. 55|
71, 809, 349 5, 259, 785!
68.901 1,102, 603, 896! 1,030,794,547!
956, 667,082|
61.77
896, 721, 344! 59, 945, 718 4,422,431;
656, 579,966;
52.00;
621, 262, 882! 35, 317, 084! 2,729,111^
49, 086,144
882, 251,143!
4, 731, 282
60.45
833,184, 999!
57, 437,108
951,617,643^
60.68
5,842,916
894,180, 535'
64. 60!

$8, 756, 966
11,340, 899
8, 863, 099
4, 992,136
1, 454, 638
1
37, 268

3,209
2,865
2,432
2,425
3,402
4,149
3,496
3, 548

35. 40
30.85
29.45
31.10!
38. 231
48. 00!
39. 55!
39.3li

1
On not income earned from July 1, 1921, to Pec. 31, 192!, reported on fiscal year returns of corporations \rhosp accounting period terminated, after Dec. 31, 1921, but, prior to
July 1, i92:».




K)

TABLE 12.-—Corporation returns by years--State tables—Continued

fcO

KANSAS
Corporations reporting net income
Total NumPer
number
cent
ber of
rerecorpora- port- porting
ing
tions
net
net
inincome come

Year

4,467
4,604
4,474
4,531
4,658
4,749
4,956
4,928

1916
1917.
1918
1919.
1920
1921.
1922
1923.

3,299
3,680
3,353
3,436
3,202
2,852
3,115
2,987|

Corporations reporting no net income
j Num-11 Per |
cent
rej rei port- porting
! ing
no
i net
no
net
inj ini come come

I ber

Gross
income

73.85
79.93
74.94
75.83
68.74
60.05
62.85
60.60

Deductions

Net income

Income
tax

$352, 747,535 $248, 676,965 $104,070,570! $2,073,911
803,041, 896
5,954,921
681,645, 684 121, 396,212:
722,919,437
81, 794,5441
641,124, 893
7,617,014
953,144,030
836,892, 309 116, 251, 72l| 9,771, 492
1, 111, 082, 200 1, 006,481, 468 104, (500, 732;
791, 541, 272
703,991, 679
87,549, 5931 7,505,059
966,054, 682
844,907, 875 121,146, 807; 14,415,182
824,883, 400
737, 797,474
87,085,9261 10,270,566

War profits
and excess
profits tax

Total tax

Gross
income

Deductions

Deficit

I

$13, 656,954
12,002, 469
11, 216,422
7, 675, 582
7,596,108
1 30,815

$2,073,911
19, 611, 875!
19, 619, 4831
20,987,914!
16, 637, 770!
15,101,167
14, 445,997
4,637,357

1,168 26.15
924! 20.07
1,121 25.06
1,095 24.17
1,456 31.26
1,897 39.951
l,84l! 37.15
1,9411 39.40

$18, 727,107
59, 606,596
56, 745, 783
80, 387,217
354, 340, 288
375,340,061
106, 561, 617
186,240,432

$21, 275, 294!
64, 876,833|
62, 390,170!
87, 716,944
373, 460, 386
397,587,58l|
121, 029, 9471
203, 773,160

$2, 548,187
4,270, 237
5, 644,387
7,329,727
19,120,098
22,247, 520
14,468, 330
17, 532,728

$13, 545,372
18, 238, 657
9,811,1721
11, 203,149
2,273, 498
i 19, 946

$1, 303, 454
17, 390,723
23, 978, 936
15, 271,104
16, 965, 239
4,771,750
7, 376,137
8,139, 710

1,906
1,727
1,164
1,496
1,725
2,140
1,804
1,772

$22,524, 658
44,825,291!
37, 744, 851!
70, 249,155!
152,151, 464!
219, 658, 706;
156, 855, 875!
133,990, 263;

$28, 086,178!
48, 995, 225!
41, 447, 394:
76, 695, 661;
165, 017,410;
253, 965, 378,
174,941, 533
147, 254,905

$5, 561, 520
4,169, 934
3, 702, 543
6,446, 506
12,865, 946
34,306, 672
18,085, 658
13, 264, 642

$23,877,120
48,028, 4841
38,143,415
99, 716, 348
302,041,114
334,891, 801
278,796,994
254, 596, 681

$29,807,109!
54, 682, 215'
43, 538,399!
107,905, 977j
328,924,798
375,023,151!
323, 540, 527,
277,631,531;

$5,929,989
6, 653, 731
5,394,984
8,189, 629
26,883, 684
40,131, 350
44,743,533
23,034, 850

KENTUCKY
5,405
5,580
4,307
4,571
4,804
4,757
5,119
5,153

1916
1917.
1918
1919
1920
1921
1922
1923.

3,439
3,853
3,143
3,075
3,079
2,617
3,315
3,381

63.63
69.05
72.97
67.27
64.09
55.01
64.76
65.61

$278,007,892
652,268,827
707, 866, 437
639,458,091
832, 738, 581
444,349,329
741, 590, 714
861,905, 479

$211,488, 773
569, 373,083
638,044,885;
568,869,330!
757,869, 502^
412,471,737i
671,931,9801
789,323,191!

$66,519,119; $1, 303, 454
82,895, 744! 3,845, 351
69, 821, 5521 5,740, 279
70, 588, 761 5,459,932
74, 869,079 5,762, 090
31,877, 592 2,498, 252
69, 658, 734 7,356,191
72, 582,288 8,139,710

36.37
30.95
27. 03|
32.73
35.91
44.99
35.24
34.

LOUISIANA
1916
1917.
1918
1919
1920.
1921
1922
1923

!
I
|
i
!
|

3,705
4,096
3,661
4,001
4,365
4,470
4,T"
5,109




1

2,380 64. 24
3,113 76.00
2,557| 69.84|
2,690 67.23
2,441 55.92
2,053 45.93,
2,580 51.73
2,8411 55.61

$211, 202, 896
734, 600, 111
731,556,847
950,986,340
820, 556,035
479, 873, 646
664,010, 505
764,338,992

$158,569, 779|
646,421, 493!
674,389,226!
862,029,140
753, 284,396
452, 748, 646
612, 361, 252
695,994,269

$52, 633,117 $1,047,775'.
88,178, 618 4,178,419
$13, 379, 220
57,167, 621 4,607, 542
13, 693, 339
88,957,200
6,885,473
15, 900,477
67,291, 639 5,170, 935
10,256, 672
27,125,000
2,213, 867,
1, 692, 068
51, 649,253 5,383,688
i 99,904
68,344,723! 7,543,885.

$1,047, 775
17, 557, 639
18,300,881
22, 785, 950

Ul

H
Q
Ul

MAINE
1916
1917
1918
1919
1920
1921
1922
1923

3,084 1,949 63.20;
3,311 2,390, 72.18
2,469; 1,496! 60.59;
2,841! 1, 908 67.16
2,830 l,737j 61.38
2,994' 1,595; 53.27
I 3,219 1, 855! 57.62
I 3,297! 2,001 60.69!

$744, 773
8,082, 526
7,997, 729
10, 824, 757
8, 808, 774
5,102,019
4, 755, 360
4,983, 800

1, 135
921
973
933
h 093
1, 399
1, 364
1, 296

36.80
27.82
39.41
32.84
38. 62!
46. 73|
42.38
39.31

$26, 270, 026!
22, 297, 8971
31,452,603!
36, 377, 598
100, 927, 621
177, 443, 735
153, 054,220
133, 219,1901

$30, 206,459 i
25,773,511
37,942,623,
43, 525, 673
109,309, 788
211,930,901
164,229, 727
143,539,207

$3, 936, 433
3,475, 614
6,490,020
7,148,075
8, 382,167
34,487,166
11,175, 507
10, 320,017

$443, 382,103 $356,098,100!
284,003 $1,658,036'
$1, 658,036 1,455 36.02
949,855, 393
839,963,810! 109, 891, 583 5, 326, 249
$13,373, 544! 18, 699, 793 1,353 31.84!
929,339, 590! 844, 577, 898? 84, 761,6921 6,825, 210
"
23,291,207| 30,116, 417
969 27.71;
904,191,353j
810, 223,989! 93, 967, 364! 7, 470,128
14, 779, 353! 22, 249,481 1, 238| 31. 87!
6,414,014
941, 296,390! 864,394,3711
76, 902,019|
7,465,473' 13,879, 487 1,650 35.39!
722,857,528!
660,066, 330! 62, 791,198! 5, 638,109
2,457,211!
8,095, 320 2,173 51.18!
7, 288,677:
821,053,430
755, 286,550
65, 766, 880!
t* 66. 693j 7,355, 370; 2,0791 45.21!
>
326,345| 11,349, 059 .
11, 349, 059J 1, 973] 41.25!
1, ~, 953,374 981, 627,029

$25, 604,140!
59, 272,0991
66,213,097!
79, 402, 434;
253,929,061!
296,177, 658'
193,207,911!
199,168,269?

$30,268,153
67,167, 550
71,088,614;
88,053,285!
276, 694, 572
333,938, 370
216,338,749
215, 470,109

$4, 664,013
7,895, 451
4, 875, 517
8, 650, 851
22, 765, 511
37, 760,712
23,130, 838
16, 301, 840

$167, 998, 5631
402, 801, 3901
284,018,735!
489,053,461)
540, 634,9521
352,668,492'
433,031,561;
457, 728, 6121

$129, 685, 789
346,976, 800
258, 767,107
440,295, 200
496, 799, 284!
322,183,143!
392, 861, 3671
413,293, 632j

$38, 312, 774
55,824, 590!
25,251, 628;
48,758,261!
43, 835, 668
30,485,349
40,170,194
44, 434,980

$744, 773
2, 756, 969
2,063, 445
3, 833. 086
3,529,959;
2,552,345]
4,540,313^
4,983,800!

$5, 325, 557!
5,934, 284
6,991,671
5, 278, 815!
2, 549, 674'
1
215, 047

MARYLAND
039
250
498
885;
662!
246i
599
783

1916..
1917..
1918..
1919_.
1920.
1921..
1922..
1923..

2,584
2,897
2,529
2,647
3,012
2,073
2,520
2,810

63.98
68.16
72.29
68.13
64.61
48.82
54.79
58.75

MASSACHUSETTS
1916
1917
1918
1919
1920
1921
1922
1923

13,273!
13,799J
12,622;
13,286
14,150
i 14,837
! 15,867
j 15,861

8,350
9,849
8,501
8,894
8,142
7,199
8,922
9,'"""

62.91 $1,772,712,308 $1,305,208,646 $467, 503,
71.37
5, 023,176,479 4,191, 441,155 831, 735, 324j
67.35 5, 871,704,085 5, 256, 807, 852 614, 898, 233
66.94 5, 826, 613, 819 5,172,057,105 654, 556, 714
U\J»

Wi

57.54
48.52
56.23
59. 81 i

KJ y KJ^<<Jj U l U j

(JlUj

4,874,334,665
3,463,117, 234
5, 328,314, 675
5,490,983,290

t/j

A. 1 *Jy \J\J t y

XUU

4,471,807,154
3,185, 306,
4,913,083,948
5,028,484,1

402, 527, 511
277, 810, 546
415, 230, 727
462,478, 692

$8,927, 594
40, 442,8651
44, 594, 530i
51,101,030;
32,6j60,529:
24,464,732
47,017, 579!
53,151,343]

$8,927,594;
$96, 781, 840: 137,224,705!
229, 493, 756i 274,088,286
117,830,266! 168,931,296;
87,847,073
55,186, 544;
46,939,213
22,474,481!
i 795,9971 47,813,576;
53,151,343!

4,923
3,950|
4,121!
4,392
6.008
7.638
6,945
6,375

37.09!
28.63!
32.6o!
33.061
42.461
51.48
43.77!
40.19|

$153,413,973
325,363,706
377,740,551
495,9S1,643
2,164,242,312!
1, 621,932, 693j
1,013,300,705!
1,192,622,315!

$181,500,346
351,903,741
445,383,973
557,847,895
2, 363,383,1301
1,872,422,640
1,166,997,210
1,318,265,747

3,461
2,831
3,070
2,989
4,168i
6,217!
5, 282
4,880

35.23 $84,176,870! $97,969, 398
182, 288,812 213, 693, 864
28.33
181, 480,106 199, 972, 642
34.03
159, 533,186 176,489, 390
31.05
757, 220, 700 806, 75(5,132
38.34
54.41 1, 219, 593, 4531,400, 088, 545
533, 851, 774 610,177,991'
44.56
40.09 468, 049, 639 538, 097,451

$28, 086, 373
26, 540, 035
67, 643, 422
61, 8G6, 252
199,140, 818
250,489, 947
153, 696, 505
125, 643, 432

s
{

o
o

MICHIGAN
1916
1917
1918
1919
1920
1921
1922
1923

!

9,823
! 9,993
_J 9,021
! 9,626
10,872
11,426
! 11,853
,._! 12,174

6,362 64.77 $1,180, 450, 526! $805,196, 782 $375, 253,
7,162 71.67 2, 979, 253, 276J 2, 671, 503, 384 307, 749,
5,951 65.97 3,055,263,841! 2, 716, 534, 820 338, 729,

6,637
6,704
5,209
6,571
7, 294

68.95
61.66
45.59
55.44
59.91

3, 832,177, 880! 3, 314,403,199
3, 645, 254, 236 3, 243, 206,851
2,345,423,614 2,094,119,198
3, 091,035, 274 2, 643, 809, 754
5,427, 780, 528 4,906, 755, 692

517. 774,
402, 047,
251, 304,
447, 225,
521, 024,

$7, 362, 945
14, 575, 906
24, 842, 977
38, 506, 222
32,182,837
19, 037, 623
48,887,019
60, 729,137

$46, 392, 602!
118,332,316'
121, 060,455!
70,437, 948i
42,811,466!
1
1,183, 727

$7, 362, 945:
60, 968, 508;
143,175, 293:
159, 566, 677
102, 620, 785
61, 849, 089'
50, 070, 746!
60, 729,137

$13, 792, 528
31, 405, 052
18,492. 536
16, 956, 204
49, 535, 366
180, 495, 092
76, 326, 217
70, 047,812

1
On net income earned from July I, 1921. to Dec, 3L 1921, reported on fiscal rear returns of corporations whose accounting period terminated after Dec, 31,1921, but prior to July
1, 1922.




to

TABLE 12.—Corporation relufiw by yearn—Slate tables-—Continued

10
00

MINNESOTA
Corporations reporting net income
Total
Per
num- Numcent
ber of ber
rerecorpora- port- porting
ing
tions
net
net
inin-

1910
1917.
191819191920
1921.
1922.
1923

9, 270
9, 486!
8, 576!
8, 588 j
! 9,315
9,177
10, 269
; 10,568)

5, (J16
7, 235
5,787
5, 946
5, 821
4,710
5, 547
5, 795

03. 78
76.27
67.48
69.24
62.49
51. 32
54.02
54.84

Gross
income

$746,083,812,
2, 216, S76,197|
1, 878, 316, 708!
2,053,409,031!
2, 233, 521, 5061
1, 305, 870, 652^
1, 706, 095, 70S!
1, 979, 586, 0841

Deductions

$540, 398, 483
1, 943, 428, 530
1, 740, 215, 448
1, 862,975, 672
2, 085, 047, 535
1, 244, 258, 976
1, 669, 213,873
1, 862, 874, 797

Income

Net income

$205, 685, 329
273, 447, 667
138,101, 260
190, 433, 359i
148,473,971)
61, 611, 676|
96,881,835
116,711,287

$4,053, 243
13,014,902
12, 384, 015
15, 633, 731
10, 725, 653
5,019, 706
10, 932, 758|
12,604,260'

Corporations reporting no net income

Wai'

profits

and excess
profits tax

$35,883,368
23,161, r
19, 691, 572
12, 612,836
3, 457, 044
i 164, 633

Gross
income

Total tax

Deductions

Deficit

$52, 271, 961
150,251,711
102,080,351
99, 093, 959
472, 701, 059
779. 803, 3291
637, 419, 520
465,878, 265

$4, 053, 243 j
48,898, 2701
35, 545, 623
35, 325, 303
23, 338,489
8, 476, 750|
11,097,3911
12,604, 260

$64, 481, 856
169,113,049
112,249,197
110,578,948
497, 477, 966
848, 513, 226
676, 097, 976
501,889,434

$11,018,624
16,105, 509
18, 596,344
16, 710,429
86, 484, 733
78, 358, 022
37,137, 779
48, 575, 559

$12, 733, 623 $1, 714, 999
17, 502,868; 1, 397, 359
20, 290, 778! 1, G94,434
17, 987, 984
1, 277, 555
94, 071,006! 7, 586,273
87, 742,228; 9, 384,206
40, 828, 505: 3, 690, 726
53, 365, 294! 4, 789, 735

$12, 209, 895
18,861, 338
10,168, 846
11,484,989
24, 776,907
68, 709,897
38, 678,456
36., 011,169

O

MISSISSIPPI
1916
1917
1918
1919
1920
1921
1922
1923

1, 653
1,811
1,132
1, 436
1, 573
1, 548
1, 6781
1, 805;

1, 148
1,431
872
1,177
1,015
819
1,170
1,253

69. 45!
79. 021
77. 03 i
81. 95;
64. 53;
52.911
69. 73!
69. 42!

$48, 355, 712!
183,632, 659j
133,113, 464|
214, 347, 116:
207,688, 946!
95, 826, 313i
176, 232, 3981
220, 515, 009!:

$3o,972,85o!
169, 918, 500
121. 839, 413'
195', 644, 549j
190,314,891!
90, 639, 058:
163, 209, 043|
203, 371, 484

$222, 380
743, 089
887, 277
1, 396,154
1, 350, 204
389, 659
1,129, 012
1, 721,120

$11,382,856:
14, 814,1591
11,244,0511
18, 702, 567|
17, 374,055;
5,187, 255!
13, 023, 355
17,143, 525

$1,184,388
2,293,0641
2, 369, 008!
1,930,7251
246, 9841
i 7, 7111

$222, 380
1,927,457
3,180, 341
3, 765,160!
3, 280, 929
616, 643!
1,136, 723!
1, 721,120!

505J
380
260
2591
558
729
508
552

30.55!
20. 98!
22.97|
18.041
35. 47!
47. 09
30. 27|
30. 58i

MISSOURI
1916
1917
1918
1919
1920
1921
1922_
1923.

$971,129,3311
$748,498,729 $222,630, 602
3. 058, 064, 523! 2, 754. 845, 249; 302,119, 274
258, 919,402!
3, 087, 626,9831 2.828,707,581
3,446, 312, 072! 3,159, 804, 842: 286, 507, 230
3, 365, 585, 3131 3,139, 282, 813' 226, 302, 500

$4, 347, 717;
14, 461, 262! $42, 990, 749,
18,986,868|
84,412,911
22, 095,190
48,833,070
17, 770, 432 30, 379,442
2, 276, 260, 673 2,148, 880, 221 129, 380, 452 10, 817, 654
8, 808,173
i 471,342
3, 091, 617,123 2,887, 657, 774! 203,959,349 22,655, 905
14, 562| 9, 018| 61. 93i 3,147, 538, 6702, 920, 215,314| 227,323,356 25, 782,472

I 14,262! 8,901'
i 14,840; 9, 304!
I 13, 332 8, 2941
12,764, 8, 740!
1 13,4281 8,431!
13,735! 7,338!
14,190! 1,445!




62.41
62. 70
62. 21:
68.471
62.79!
53.43!
59.51:

$4, 347, 717!
57,452,011;
103, 399, 779!
70, 928, 260!
48,149,8741
19, 623, 827
23,127, 247
25, 782,472

5,361
5, 536
5,038
4,024
4, 997
6, 397
5,745
5,544

37.59 $117, 530, 228 $136, 530,200 $18, 999,972
186,291,251 204,848, 660 18, 557,409
37.30
37.79
209, 591, 434 230,125, 289 20, 533, 855
219, 719, 520 245,881, 772 26,162,252
31.53
37.21
814, 725, 610 866, 275, 232 51, 549, 622
46.57 1, 029,103, 368 1,119, 302, 987 90,199,619
40.49
532, 342,992 591, 894,933 59, 551,941

38.07

617, 221, 554

668,489, 540

51,267,986

o

o
g

MONTANA
1916
1917
1918
1919
1920
1921
1922
1923

2,019!
2,430!
2, 359!
1,770
1,586!
1, 183:
1,435!
1.424J

55.88!
64.39,
62. 01 !
53.04!
44.41!
31. 28
38.59
36.84

$107, 727,076;
235, 705, 796!
312,680,643!
189,172,308!
160, 983, 049!
88. 070,129!
124, 650, 846;
130, 684, 749!

$74,146, 767 $33, 580, 309!
204,403,129
31, 302, 667!
283,859, 392
28, 821,251!
174, 304,332
14, 867, 974i
149,451, 326
11, 531, 723!
82, 565, 728!
6, 104,401:
115,581,431!
9, 069,415;
121,869, 309)
815,440!

$663, 332|.
1, 535,490
2, 525,085|
1,123,195;
866, 056i
457, 660:
881, 860!
876,050|_.

$2, 355, 826!
2, 938, 745!
633, 625
377, 915!
110,068!
1
8,8181

$663, 332 1,594
3, 891, 316! 1,344 35.611
5,463, 830 1,445 37. £
1, 756, 820 1, 5671 46. 96!
1,243,971 1,985! 55.59!
567, 728 2,599! 68.72!
890, 678 2,487! 63.411
876, 050 2,441 63.15j

$10,635,3691
22,230,448
50, 398, 752
53,643, 019
73, 215,438
90, 998, 781
63, 515, 579
60,978, 797

$14,131,910
26,184, 995
54, 083, 214
59,639,442
86,454,114
105, 396,619
72,627, 068
73,321,912

$3,496, 541
4, 954,547
3,684,462
5,996,423
13, 238,676
14,397,838
9, 111, 489
12,343,115

$4, 486,426!
5,623,711!
5,092,741!
2, 718.130!
771, 060:
1
3, 867|

$701,490i 1,232! 27.01
6, 728, 5561
799| 17.06
8,259, 550!
24.28
8,448,905
995 22.06
5,214,0411 1,760! 36. 12
2,244, 920! 2,645 51.94
2, 645, 915 2,169 42. 51
2,555,243) 2,001 41.19

$10,143, 256!
30, 670, 212
62, 971, 373
57,433, 369
274,138, 657
274, 343, 832
175,953,406
183, 346,425

$12, 330,109J
33,480,07l|
67,016, 783!
62,297, 550|
296,109, 793
.298,498,498
188, 022, 357
196, 550, 576

$2,186, 853
2,809,859
4,045,410
4, 864,181
21,971,136
24,154, 666
12,068,951
13, 204,151

NEBRASKA
1916
1917
1918
1919
1920.
1921
1922
1923

.

4, 5611
4,684!
4,4641
4,510!
4, 8731
' 5,092|
.: 5,102:
i 4,858

3,329
3,885
3,380
3,515
3,113
2,447
2,933
2,857'

72. 99|
82.94
75.72?
77.94!
63. 88!
48. 06
57.49!
58.81!

$144, 812, 843|
551, 995, 588!
616, 667, 889
813, 246, 5711
602, 409, 992i
387, 099,433 !
521, 530, 034!
513,943,404!

$109,069,989;
505,808,303'
582, 794, 905;
768, 086,408!
570, 718, 997|
368,621,111:
495, 363, 893!
488, 923, 580!

$35,742,854:
46,189, 285
33.872, 984
45,160,163
31, 690, 995
18, 478, 322
26,166,141:
25,019,824

$701,490 ;
2,242,130'
2, 635, 839
3, 356,164!
2,495,911!
1,473, 860!
2, 642, 0481
2, 555,243 .

w
H
>
M
U2

H
M

8

NEVADA
1916..
1917..
1918..
1919.
1920..
.1921.
1922..
1923..

939'
1,051!
440|
958'
1. 193!
1, 2441
1, 268
1.156

318
399
206
285
338
274
329
337

33.87:
37. 97!
46. 82;
29. 75!
28. 331
22.031
25. 95'
29. 15;

$14, 092, 883!
37, 300,647
20, 050. 807
41,423,847
29, 808, 766
20, 657, 513|
25, 260, 095
47, 703, 588j

$10. 314, 571
33', 495, 623
24, 382, 580
3a 087, 597'
27,776,686
19, 325,470
23, 536, 891
45,144,994:

$3, 778, 312
3, 805, 024!
2,288, 227;
3, 336, 250;
2, 032, 080!
1,332,043!
1, 723,404
2, 558, 594!

$75.148:
192.815!
206, 66'
245,196
150, 371
84, 793
150, Oil
225,107

$238, 652
232, 308'
163,516
82, 095!
1
41, 84li

$75,148'
431,467
438,975:
408, 712!
232,466'
126, 634!
150,0ll :
225,107 i

$2,423, 397
14, 537, 317
4, 039, 089
1, y75, 486
602,606
1
17,011

$285,939
3,181, 312
17, 636,174|
5,977,204!
3, 307, 959j
1, 625, 876
1,138,995!
1,404, 078

J

66. 131
62.03!
53.181
70. 25!
71.67!
77.97!
74.05!
70.85J

$7,579,762!
5, 894,113:
6, 311, 254:
8,611,488!
16, 782, 073!
18, 351, 356|
13,118, 684!
12, 705, 295

304; 28.90!
287 24.38!
278! 21.80!
276! 27.52;
312 31.39!
430 42. 12,
385! 35. S5i
371: 53. ioi

$10,504,791
13,146,053
9,138,901!
9,189,118
45,528,821
83, 215,490:
44, 536,143
28,282,367 i

621
652
234
673
855:
97O|
939
819

$9, 671, 820! $2, 092, 058
8, 570, 568[ 2, 676,455
8,188, 0041
1, 876, 750
2, 324, 937
10, 936,425!
4, 881, 629
21, 663, 702
4,294, 924
22, 646, 280
3, 666, 525
16, 785, 209
3,293, 952
15, 999,247

9
o
o

NEW HAMPSHIRE
1916.
1918 .
1919..
1920.
1921...
1922
1923..

748
890
997
727
682!
591]
689!
750'

71. 10!
75.62!
78.20!
72. 4«:
68.61
57.88
64.15
GQ. 901

$85.
151,
402,
211,
214,
141,
143,
169,

002,478
484, 964
598. 697
782, lOOi
581, 450|
379, 06] I
143, 906
251,270

$70. 140, 754:
135,165, 918
360.375,151
186. 276, 650
197, 519, 600
128, 666, 088!
132, 360, 775!
156, 578,108

$14, 861, 724
16, 319. 046
42, 223. 546
25, 505/450
17, 061, 850
12, 712,973
10, 783,131
12,673,162

$285, 939
575, 915
3, 098, 857
1,938,115
1, 332, 4731
1, 023, 270
1,121,984
1,404, 078

$11,888,712!
14, 451, 022;
10, 733, 3441
10,106,324!
48, 705,436
88, 091, 047
50, 940, 992
30, 798,147

$1,383, 921
1,304,969
1, 594,443
917,206
3,176, 615
4,875, 557
6, 404, 849
2, 515, 780

1
On net income earned from July 1,1921, to Dee. 31,1921, reported on fiscal year returns of corporations whose accounting period terminated after Dec. 31, 1921, but prior to July
1, 1922.




CD

TABLE 12.-

-Corporation returns by years- -State £a6Zes—-Continued
NEW JERSEY

O

Corporations reporting net income

Year

191(5..

Total Num- Per
number of ber cent
rerecorpora- port- porting
ing
tions net
net
inin- I
come come}
9,777
10,112
8,807
9,392
9, 896
10,631
11,762
13, 062

5,750 58.81

6,222
5,503
6,035
5,875
5, 5451
6,892
8,120

61.53
62.48
64.26
59.37
52.16
58.60
62.17

Gross
income

., 015, 845, 736!
2,123, 440, 753!
2, 270,839, 740
2, 945, 523, 469!
3, 418, 065, 4351
2,220,207, 819:
3,058,162,310
3, 475, 688, 544

Deductions

Income
tax

N e t income

$770,138,825| $245,706,911
1, 867,148, 609i
256, 292,144
2, 079,821,015'
191,018,725
2, 690, 953, 454! 254, 570, 015
3, 227, 279, 840!
190, 785, 595
2,065,999,069J
154, 208,750
2,822,900,837
235, 261,473
3, 201, 791, 068
273, 897,476

NEW
1916..
1917..
1918_.
1919..
1920..
1921..
1922..
1923..

979!
1,103!
965!

19161917.
19181919.
1920.
1921.
19221923.

940i
797!
961!
941!
953!

474
542
558
494
411
392
450
424

48.42
49.14
57. 82!
52. 55!
51. 57!
40. 79!
47. 82!
44.49

44,632
46,144
47,535
48,494
55,495
57,598
64,862
69,863,

27,777
29,880
27,760
30,470
30,349
27,374
35,504
40,848

62.24
64.75
58.40
62.83
54.60
47.53
54.74
58.47|

$38,929,154
77,131, 581
77, 236, 222
57, 550, 264
49,452, 650
39,044,128
56, 515, 456

$23, 790,959
62, 538, 693
70, 607,478
53, 276,632
45,466,668
36, 866, 678
53,109,920
57,912,062

$15,138,195|
14, 592, 888!
6, 628, 744j
4, 273, 632
3,985,982
2,177, 450
3, 405, 536
2,974,836

Corporations reporting no net income

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
31,254,966

$35, 216,004i
43, 201, 254|
45, 748, 068
18, 425, 813
13,137, 268
i 260, 290

! Num- Per
I ber cent
I rereport- port- i
ing
i
Total tax 1 ing
no
no
! net
net
in; in| come come
$4,819,514! 4,027
47,280,689: 3,890
59, 670, 460; 3,304
65, 332, 488! 3,357
33, 301,120 ! 4, 0211
25,934,8011 5,0861
27,150, 690 4,870
31, 254,966i 4,942

41.19
38.47
37.52
35. 74
40.63
47.84
41.40
37.83

Gross
income

$85, 875, 061
260. 604,131
287, 836, 2521
507, 688, 469!
531,960, 098J
765, 604, 3421
482, 534, 881
605, 263,192

Deductions

$100,473,717,
278,178, 033!
329,234,541!
593, 778, 908|
618,167,5511
855, 574, 759!
532,178,900j
659,009,722!

Deficit

$14, 598,656
17, 573, 903
41, 398, 289
86, 090, 439
86, 207,453
89,970, 417
49, 644, 019
53, 746, 530




i—i

O

w

MEXICO
$303,499
677, 816
598,115j
317, 342
306, 396
162, 787
328,121
269,960

$2, 526, 876
679, 354
259, 796
188,992
53, 752
1
1,611

$303, 499
3, 204, 692
1, 277, 469
577,138
495, 388
216, 539
329, 732
269,960

505
561
407
446
386
569
491
529

51. 58
50.86
42.18
47.45
48.43
59.21
52.18
55.51

$3, 782,125
8, 998, 214!
9, 791, 690
17, 737, 095
18, 251, 615!
34,907, 720!
17,333,982|
13,781,881;

$4, 886, 261
11, 334, 544
12, 046, 965
19, 693, 268
21,699,091;
39,615,141!
20, 722,838
16, 675,926

$1,104,136
2, 336, 330
2, 255, 275
1,956,173
3,447, 476
4,707, 421
3,388,856
2, 894,045

NEW YORK
$8,300,137,671
15,974,590,512
15,945,819,327
18,656,719,065
22,086,479,694
15,668,883,094
18,557,282,809
22,735,983,853

w
H

$6,025,476,249 $2,274, 661,422 $44,464,771'.
13,773,437,056 2, 201,115,746 105,625,319.
13, 792, 501, 557 2,153,317,770 171, 758, 980
16, 264, 233,001 2, 392,486,064 196,187,661!
20,127, 849,971 1, 958,629, 723 167,141, 669
14, 532,519,655 1,136, 363,439 100,847,002|
16, 805, 091,941 1, 752,190,868 199,683,703;
20, 579,053,958 2,156,929,895 248,108,254!.

$288,845, 332
635, 547, 519
305, 280, 094
186, 051, 015!
67, 633, 509!
i 918,447|

$44,464, 7711 16, 855 37. 76
394, 470,651! 16, 264 35. 25
807,306,499 19, 775 41.60
501,467, 755 18, 024 j37.17
353,192, 684 25,146 45.31
168,480,511 30, 222 52.47
200,602,150 29, 358 45.26
248,108,254 29,015 41.53

$662, 271, 248! $801, 492, 479 j
$139, 221, 231
1,163,881,359 1, 303, 348,173 139, 466, 814
1, 751,135,496 1,920, 890, 266 169, 754, 770
1, 919,255, 589 2,112,305,354 193,049, 765
5, 354, 318, 214 5, 825, 586,112i 471, 267,898
7, 430, 255, 001 8, 332, 230, 896 901,975, 895
4, 914, 756, 563 5,456, 727, 090 541,970, 527
5, 425,969, 275 5, 963,424, 812 537,455, 537

6

NORTH CAROLINA
1916
1917
1918
1919
1920
1921
1922
1923

!
!

!
!
!
;

5,021
5,155
4.212
4,396
4,812
4,914
5,714
5,987

3,438! 68. 47i
3,986 77. 32l
3,362 79.82
3, 501! 79.64
3, 143 i 65. 31
2,529 51.47
3,486 61.01
3, 810 63.64

$223, 884, 841
$284, 767, 644|
698,770,100;
607,161,979
879, 192,164!
772,163, 98'
1, 038, 581, 596!
923, 900, 230
1, 062, 447, 593!
960,169, 824
688, 791, 323 S
623, 364, 736
940, 895,173
841, 725, 936
1,117,157,990 1,009, 226,511

;2, 803i $1,200,185:
91, 608,1211 4,124, 725!
6, 661, 4191
107, 028,177
8, 707, 081 i
114, 681, 366!
7,985,041!
102, 277, 769|
5, 401, 565
65, 426, 587!
\nt, 169, 237 11, 410, 349
107, 931, 479 12, 5.02, 613

$16, 228, 373}
44, 016, 680
21,102, 835
15, 985, 211
7, 597, 915
i 55, 608

$1, 200,1851 1, 583 31.53
20,353,098 1,169 22.68
50, 678, 099
850 20.18
850
29, 809,916
895 20.36
23, 970, 252 1,669 34. t
12,999, 480 2,385 48.53
11, 465,957 2,228 38.99
12, 502, 613 2,177 36.36

$14, 830,010
24, 218,419
28, 462,101
41, 551, 748
190, 420,975
216,924, 727
121, 241, 530
141,622,905

$18, 766, 847
27,609, 565
31,005, 502
45, 214, 471
205,035,251!
239,349, 459
131,027, 568
153, 277,934

$3,936, 837
3,391,146
2, 543, 401
3, 662, 723
14, 614, 276
22, 424, 732
9, 786,038
11, 655,029

14,402, 574
18, 725, 599
18, 326,472
74,439,044
63, 289,978
45,112,919
53,113,974

$1,026, 359
1,083, 398
883, 625
1,414, 501
4,841, 788
5,494, 665
4, 572,992
5,348, 250

NORTH DAKOTA
1916
1917
1918
1919
1920
1921
1922
1923

2,769
3,1241
2, 752i
2,6391
2,898
2,819'
2,848
2,938

!
!
i
i
'
I

2,220
2,559
2,217
2,135
1,747
1,362
1,529
1,334

80.171
81.91
80. 55i
80. 90!
60. 28:
48. 32
53. 68 :
45. 41 !

$35,477, 730
149,014, 213
171,981,215
156,461, 674
137, 313, 047
88, 743,928
119,244,638
92, 595,930

$24,813, 309|
139, 218, 605
162, 080, 654i
147,309, 645!
130, 445,443!
84, 743, 249
114,496,4171
89,118,085|

$10,664,421!
9, 795, 608
9,900, 561
9,152, 029
6, 867, 604
4, 000, 679
4, 748,221
3,477,845

$207,064!.
434, 318!
681, 512!
505, 850J
229, 265!
329,460!
215,939!.

$1, 710, 368
804, 465
347, 667
108, 519
i 8,903!

$207,064
2,144,686
1,485,977
1,004,639
731, 555
337, 784
338, 363
215,939

549 19.83
565 18.09
535! 19.451
504 19.10
1 1 1 39. 721
,5
1 457 51.68
,
1 319 46.32
,
1 604 54.59
,

$4,139, 530
13, 319,176!
17, 841,974'
16, 911,9711
69, 597, 256;
57, 795,313!
40, 539,927
47, 765, 724

i—i

o
OHIO
1916.
1917
1918
1919
1920
1921
1922
1923

17
17,615
15,815
17, 088
18,822
20,09l!
21,390
22,097

12,251!
13,546
11,394
12,194
12,302
9,555
12,495
13,758'

!
69.36 $2,093,727,399 $1,463,582,421 $630,144,978 $12,364,799
936, 483, 205 42, 578,494 $175, 539, 209|
76.90 6,247,325,248 5, 310, 828,473
219, 859, 556i
72.05 6.225,443,057 5, 582, 256,924! 643,186,133 47, 484,999!
619, 258,1!"
48, 737. 520!
99,422, 775!
71. 36j 6,158,568,288 5, 539, 310,092,
560, 556,917 44, 865, 550;
81, 397, OOl!
65.36j 6,288,735,991 5, 728,179,074
19,459, 792|
47.56j 3,079,639,495 2, 844,171, 648| 235,467, 847 19,421, 7101
i 731, 735!
58.42 4,978,119,205 4, 558,944,449; 419,174, 756 43,969, 875
538, 602,037 57,442,924!
i
62.26: 6,559,642,094 6,021,040,057

$12,364,799
218,117, 703
267, 344, 555
148,160, 295;
126, 262, 551;
38, 881, 502:
44, 701,610!
57,442,924!

5,409
4,069
4,421
4,894
6,520
10,536
8, 895i
8,339!

30.63!
23.10!
27.95
28. 64
34.64
52.44
41.58
37.74

$132,267,179!
294, 239,846!
302, 314, 756!
503,983, 805
1,468,065,458'
2,195,193,897!
1,495,990,864
1,048,538,737!

$155, 301,837
331,020, 581
331,122,460
545, 371, 887
1, 593,049,448
2, 533,982,101
1, 640, 652,066
1,167,535,036

$23,034,658
36, 780, 735
28, 807, 704
41, 388,082
124,983,990
338, 788, 204
144,661, 602
118,996, 299

OKLAHOMA
1916
1917
1918
1919
1920
1921
1922
1923

47.
7,150 3,431 99
7,364 3,872 52. 58!
51.
: 6,321 3,261 59!
5,904 3,295 55. 81:
5,564 3,004 53.99!
:
5,569 2,301 41.32
5,750 2,701 46. 97
5,709 2,615 45. 80;

$240, 799,628
602, 833, 7761
488, 641,109
593,992,4161
839, 249,463!
280, 335,9501
520,170, 257;
441,084,511!

$128,460,761 $112, 338, 867
76, 978, 232
525, 855, 544
451,014, 797!
37, 626, 312
552, 370,029!
41, 622, 387
782, 368, 569!
56, 880, 894
262, 605,974!
17, 729, 976
480, 713, 713 i
39,456, 544
414, 296, 434'
26, 788,077

$2,196, 340!.
3, 679,908j
2,917,199i
3, 018, 767!
4, 569, 8461
1, 329, 974'
3, 913, 340!
2,700,605!.

$10, 796, 817
7,407, 333
5, 595, 2541
4,984,428 !
1,180, 362;
1
10,913;

$2,196,3401
14,476,725!
10,324,532;
8,614,021!
9,554,269
2,510,336^
3,924,253!
2,700,605!

3,719 52.01
3,492 47.42
3,060 48.41
2,609 44.191
2,560 46. Ol|
3,268 58.68|
3,049 53.03
3,094 54.19

$16, 071,038|
54, 361,998|
154,108,455j
122, 333, 300i
289, 631, 3161
350, 706, 328|
235,087, 086|
340,075,520!

$22,198,014;
61,696,417!
166,082,509
143, 670, 579'
316, 245,924
408, 371, 817
282,091, 698
394,118,021

$6,126,976
7, 334, 419
11,974,054
21, 337, 279
26, 614, 608
57,665,489
47,004, 612
54,042,501

1
On net income earned from July 1, 1921, to Dec. 31, 1921, reported on fiscal year returns of corporations whose accounting period terminated after Dec. 31, 1921, but prior to
July 1, 1922.




a
o

TABLE 12.—Corporation returns by years- -State tables—Continued

CO

OREGON

to

Corporations reporting net

Year

Total Num- Per
numcent
ber
ber of
rerecor- port- portpora- ing
ing
tions
net
net
in-

Gross
income

Deductions

Net income

Corporations reporting no net income

Income
tax

War profits
and excess
profits tax

in-

5,022
5,352
4,398
4,252
4,588
4,840
5,134
5,301

2,108
2,642
2,421
2,260
2,236
1,948
2,399
2,592

41.98
49.36
55.05
53.15
48.74
40.25
46.73
48.90

Total tax

ing

ing

no
net

no
net

Gross
income

Deductions

Deficit

inin| come | come j

come come
1916..
1917..
1918..
1919..
1920..
1921..
1922..

Num- Per
ber
cent
rereport- port-

$88, 606, 622
392,174, 272
609, 778, 017
552, 358, 659
472, 286, 247
286, 350, 548
407, 527, 840
529, 547, 000

$69,874,112
357, 788, 383
575,083, 694
504, 220,151
432, 764,431
269, 319, 824
379, 635, 387
494,128, 205

$18, 732,510
34, 385, 889
34, 694, 323
48,138,408
39, 521, 816
17,030, 724
27, 892, 453
35, 418, 795

$357,644.
1, 633, 655
2, 501, 848
3,148, 273
2,941,646
1, 302, 255
3, 012,115
3, 630, 726 .

$60, 662, 3291 $13, 477, 766
8, 403, 391
60, 219, 313|
8,074, 512
61, 690, 804
10, 428, 383
137.129,966i
23,197, 837
284, 525, 639!
26.171,593
270.953,7141
20, 327, 675
180, 623, 271
14, 470, 563
157, 344, 091

$357, 644
6,331,770l
12,277,9231
14,976,082;
8, 503, 530
2,368, 688!
3, 029, 3671
3, 630, 726

2,914J
2,710
1,977
1,992
2,352
2,892
2,735
2,709

58.02!
50.64!
44.95!
46.85
51.26'
59.75
53.27!
51.10!

$47,184, 563|
51,815,922
53, 616, 292|
126, 701, 583!
261, 327, 802i
244. 782.121
160, 295, 596|
142, 873, 528^

$22,276,5451.
$22,276, 545
63, 582,457; $323, 313,222 387,895, 6791
309,029,821 385,262, 742!
76,232,921!
126, 208,200! 198,978,411)
72,770,21li
132,498.630| 208, 770, 846
76,272,216
36,338,551!
36,78^,116
73, 124, 667
1
78, 340,019
616,6241 78,956,643
104, 619, 295
104,619,295!-

7,561
7,290
6,477
5,844
6,815
10,141
9,098
9,178

36.96
35.00
35. 06
34. 49
36. 20|
20
51. 20
42.61
40.51

$223,858,463
399,296,4G7!
462, 099, 295j
600, 669, 257J
1,459,076,708!
2, 261, 443, 672J
1,629,095,823
1,462,337,416

$279, 582, 508!
453, 344,1351
506,080,495'
658, 884, 288j
1, 565, 729, 570!
2, 528, 085, 4471
1,803, 090,977
1,599,113,617

$55, 724, 045
54, 047,668
43, 981, 200
52, 215, 031
106, 652, 862
2G6, 641, 775
173,995,154
136, 776, 201

780|
931
594
571
691!
985'
987
912

36.57
41.00
36.73
32.67
37.62
48. 57
44.12
38.76

$11, 059, 752!
33, 628, 582!
33,405,476|
50,802,282!
299, 582,337|
215; 930, 001 j
133, 769,996!
116,864,732|

$12,893, 990
36,431,402J
43, 702, 274|
56,377, 5931
327,271,364
250,418,098
159,311,256
142, 208,801

$1,834,238
2,802,820
10,296, 798
5, 575,311
27,689,027
34,488,097
25, 541,260
25,344,069

$4, 698,115
9, 776,075
11, 827, 809
5, 561, 884
1,066,433
i 17, 252

w
H

o

PENNSYLVANIA
1916.
1917..
1918
1919..
1920..
1921..
1922..
1923..

20,460 12,8991 63.04
20,834 13. 5441 65. 001
j 18,473
16, 944
18, 827
19, 806
21,354
22, 656 13,478;

$3,914,308,288
8, 860,256, 5511
8, 245, 325, 757
7, 511, 000, 220!
9, 501, 290,850
5, 603, 662, 666
7, 504,812,851
9, 980,135, 635

$2, 791,861,222 $1,122,447, 0661
7, 383, 784,912 1,476,497, 279'
7,282, 063,018! 963,262, 739|
6, 608,271, 500! 902, 728, 720!
8, 529, 708, 966 i 971, 581, 8841
5,171,862, 460
431, 800, 2061
6,821,115,358
683,697,493'
9, 077,656, 988
902,478,647|

RHODE

1916.
1917.
1918.
1919_
1920.
1921.
1922.
1923.

2,133
2,271
1,617
1,748
1,837
2,028
2,237
2,353,




1,353
l,340i
1,023!
1,177!
1,146
1,043
1,250
1,441

63.43;
59.00
63.27
67.
62. 38
51.43
55.88
61.24

$238, 936, 962
581,878,202
658, 081,073
827,437,430
645, 783, 316
482, 554,277
617, 533,269
777, 904, 605

$167,062,686
505,224, 365
579,681, 618'
715,286,439!
437, 710,694
555,920, 092
707,475,802

ISLAND

$71,874, 276 $1,395,766.
76,653,837| 3, 502, 006
78,399,455| 5, 271,0181
112,140,991
8,411,324;
55,944,450
4, 558,489!
44,843, 583
3, 793,329^
61,613,177! 7,193, 593i
70,428,803] 8,213,788'-

$13,734,704
30,611, 745
22,621, 530
7, 065,400
4, 654, 670
1 109, 656

$1, 395, 766!
17,236, 710!
35, 882, 763!
31,032,854
11, 623,889
8,447,999
7,303,249
8,213, 788

o
o
g

SOUTH CAROLINA
1916
1917
1918
1919
1920
1921
1922
1923

3,915 2,390
| 4,r-~ 2,771
! 3,554 2,549
i 3,5012,454
j 3,874 2,219
I 3,760 1,567
i 4,006 2,027
4,171 2,368

!

!

61. 05 $115,837,998
67.80
415,453, 233
71.72 511,547,778
70.09
533, 227, 512
57.28
468,912,915
221, 680, 660
41.68
354,862,164!
50.60
419, 033,370
56,77

$92, 325,300'
360,891, 589
453, 255, 202
469,803, 872
415, 570, 513
207,193, 9951
325, 536, 734
384, 965, 893

$23, 512, 698
54,561,634
58, 292, 576
63,423, 640
53,342,402
14,486, 665
29, 325,430
34,067,477

$445,222.
2, 709, 653
3, 729,437
4,711,748
3, 745, 390
1,170,416
2, 955, 984
3,369, 771 .

$6,359,469!
22, 573. 299!
13, 039, 380
11, 935, 354;
746, 912'1
63, 211

1,525!
1,316!
1,005
1,047;
1,655
2,193'
1,979
1,803

38.95
32.20
28.28
29.91
42.72
58.32
49.40
43.23

$12,051,5911
18, 702, 507
21, 312,815
22, 766, 500:
156,152,2641
155,186,3111
80,327, 7501!
85, 863, 018

$18,490, 572!
20. 373, 326|
23,127, 538!
25,159, 870!
170,485, 566!
173,083,251!
89,846,155!
93.690, 970)

$6,438, 981
1, 670,819
1, 814, 723
2, 393, 370
14,333, 302
17, 896, 940
9, 518, 405
7,827, 952

698 28.58!
$155, 845!
416 16.07!
1, 780, 9691
470! 21.34:
2,001,261:
450! 19.26!
1, 859, 544|
993! 38. 73;
1,043,011!
224, 584i 1,151! 52.01
313, 282' 1, 2881 45. 79
296, 618' 1, 320 46, 22

$4,054,413!
7, 776, 882!
13, 806, 555!
11. 381, 73l!
56, 897, 440J
49. 768, 976|
40, 879, 966:
39, 254, 897!

$6, 762, 5661
8, 506,4691
14, 656, 56lj
12,413, 012!
61,369,771!
54,494, 635|
44, 583, 8501
13. 317,024

$2, 708,153
729, 587
850, 006
1, 031, 281
4,472,331
4, 725, 659
3, 703, 884
4, 062,127

36. 60!
24. 37J
28.71'
29.581
41.21;!
48.92
38. 75 j
36.54;

$27,629,696
57,948,862
68,430,383
87,487,625
293,074,748
287,488,347
247,169, 941
205,544,529

$33,578.990;
65.951,516!
73,626,140'
94,179,064
312,456,095
313.887,314
259, 920,359
221,135,814

$5, 949,294
8,002,654
5,195, 757
6, 691,439
19, 381,347
26.398,967
12, 750,418
15, 591,285

$445,2221
9,069,122;
26, 302, 736;
17, 751,128!
15, 680, 744!
1, 917, 328|
3, 019,195i
3,369,771;

SOUTH DAKOTA
1916
1917
1918
1919
1920
1921
1922
1923

! 2,442
i 2,588
2,202
i 2,337!
2, 564
.._.! 2,213!
' 2,813!
i 2,856!

1,744
2,172
1,732
1,887
1,571
1,082
1,525
1,536

71.42
83. 93!
78. 66!
80. 74 i
61. 27
47. 99!
54.21;
53. 781

$29, 681, 960
142, 036, 594
168, 084, 528|
186, 871,186
138, 808,165j
70,492, 593
103, 889, 097
121,094,621!

:

$21, 757, 866
131,180, 237
158,380,081;
174, 790,310;
131,102, 942
67,331,221
102,329,391
116,872, 042

$7, 924,094
10, 856, 357i
9, 704,447!
12, 080,876!
7, 703, 223!
3,161, 372!
4, 559, 706:
4, 222, 579

$155,8451.
541, 2031
668,341!
755, 398!
590, 505!
178, 337i
312, 390
296,618..

$1, 239, 7661
1, 332, 920
1,104,146;
452, 506
46, 247
1892

TENNESSEE
1916
1917
1918
1919
1920 . .
1921
1922
1923

'•
i
!
i

4,670'
4,714
4,186
4,392
._
4,742
4,753
4,906
\_! 4,860!

2,961
,
3,565
2,984|
3,093
2,788
2,428
3,005

63.40
75.63
71.29
70.42
58.79
51.08
61.25

3,C

$230,748,919
749,234,291!
670,492,750
775,754,296|
760,724,888
502.514,430
761,684, 587
838,832,402

$182,011,707
680,463,314
617,027,654
706,648,089
708,322,601
471,907,046
703,960,122
784.510,772

$48, 737,212
68, 770.977
53,465,096
69,106,207!
52,402,287!
30,f.07,384l
57, 724,465;
54,321,630s

$949,6381
3,293,257!
4,054,416
5,129,212
3,931,825
2,409,219!
6,094,110
5,900,220..

$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
5,900,220

1, 709j
1,149|
l,202|
1,299;
1,954!
2,325!
1,901!
1,776!

:6,050
'23,821,579
18,942,179
12,878,360i
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
11,038,403!

2,866 32. 97
2,065 22.85
2,433 29.68
2,752 31. 60
3388 39. 53
3; 388
4,446! 48.41
4,094 42.69:
3,954 38.66

TEXAS
1916
1917
1918
1919
1920
1921
1922
1923...

8,693!
9,0391
8,198
8,709j
8,571!
I 9;i85 !
I 9,591!
10,227!

5,827
6,974
5, 765
5,957
5,183
4,7391
5,497
6,273

67.03 j
77.15
70.32i
68.40!
60.47|
51.59!
57.31
61.34

$493,174,527
1, 627,958,668
1. 535,207, 947
1, 735,819,029
2.262.643.179
i; 168; 609; 034
1, 782,841,378
1,713,929,300

$369,592,692! $123, 581,835 $2,352,057
1,419,766,831! 208,191,837^ 10,178,341
1,411,084,466! 124,123,481! 10,638, 010
1, 607,144,506; 128,674,523
9,830,138
2,135.096,359! 127. 546,820: 10,386,035!
65,3?)2,138/ 5,297,070
1,103,2.16,896:
94,059,389| 10,050,885
1,688,781,989!
1,611,127,530; 102,801,770| 11,038,403

$82,003,312! $13,119,040
$68,884,266
106,577,299, 119,182 357 12,605,058
13,964,819
110,745.238! 124,710,057
58, 749,641
275,867,057: '334,616,698
458,323,513, 513,018,191
54, 694,678
904,917,315 1,012,473,828 107,556, 513
523,949,71 lj 599,374,054 75,424,343
68,461,272
812,923,189 881,384,461

1
On net income earned from July 1. 1921, to Dec. 31, 1921, reported on fiscal year returns of corporations whose accounting period terminated after Dec 31, 1021. but pdor to
July I, 1922.




CO

TABLE 12.- -Corporation rdurm by years—Stale tables-—Continued

CO

UTAH
Corporations reporting net income

Year

! Total Num- Per
j numcent
j ber of ber
rerej corj pora- port- porting
ing
! tions
net
net
inincome come
I
3,481
3,545
2,542
2,872
3,094
3,086
3,051
3,045

1916..__
1917....
1918....
1919....
1920....
1921
1922 .
1923....

1,616 37.72
1,825 51.48
1,170 46.03
1,442 50.21
1,420 45.90
1,155! 37.43
1,349! 44.22
1,468| 48.21

Corporations reporting no net income
i
I
!

Gross

Income
tax

Deductions ; Net income

j

it
and excess
Total tax
profits tax i
I
!

.Num-j
ber
rei port! ing
no
' net
! in: come

Per |
cent j
reporting
no
net
income

Gross
income

Deductions

Deficit

w
$159,867,110
281, 675, 954
183, 606,851
304,848,895
243,155,625
155, 591,907
205, 955,204
257,083,836

$102,266,290
232, 647, 737
164,436,614,
280,856, 658
227, 642, 529
147,021,191!
189,426,304
234,566,362

$48,112, 969
114,273,705
86, 636,298
123, 559,138
141,844,862
88,247,6311
115,640,788
148,991,248;

$38,911,618|
101,643,596|
77, 385,1361
111,078,880
130, 576,069
81,934,410
106,394,843
136,827,791

$57,600,820 $1,145,035!
49,028,217
2,419, 5671
19,170,237
1,511,308!
23,992, 237
1,865,686J
15,513,096|
1,183,007
8, 570, 716!
665, 038
16, 528,900i
1,473,830
22,517,4741
1,833,488.

$4,930,064
4,636,151
2,129,861
1,324,215
354,863
1 105

$1,145,035;
7,349,631
6,147,459
3,995, 547!
2,507,222
1,019,901
1,473,935!
1,833,4881

1,865 53.58
-,720 48.52!
,372 53.97J
,430 49.79J
,674 54.IO!
,93l| 62. 57!
,702| 55.78
.,5771 51.79

$1,582,261!
2,909,256!
1,925,974
1, 219,623
257,290
1 26, 585

$180,639
2,200,582
3, 564, 707i
2,876, 785
2,106,179
784,929
972,216
1,261,188

! :
2961 32.71!
217J 23.18
218 29.62
190| 25.30;
2961 32.311
380! 40.77
354! 34.17!
283J 27. 261

$14,013,260
38,535,640
38, 641,010
35,455,022,
81,153,204 1
134,618,833!
81,547,782
65,310,686

$18, 111, 532
43,921,358
46,825,891
40,959,450
92,832,783
155,616,475
90,949,200
73,448,334

$4,098,272
5,385,718
8,184,881
5,504,428
11,679,579
20,997,642
9,401,418
8,137,648

$14,046, 626
12,306,066
13, 568,194
10, 558,019
46, 555,183
42,431,258
28,268, 708
21, 678,086

$15,263, 517;
13,833,229|
14, 750,860
11, 521,8731
48,870, 539
47,545, 532|
31,895, 639'
24, 661, 785

$1,216,891
1,527,163
1,182, 666
963,854
2,315,356
5,114,274
3,626,931
2,983,699

$30, 635, 736
42, 085,121
55, 560, 881
56, 548,136
343,099, 638
285, 612,855
343,026, 382
277,472,020

$36, 730,254|
47, 966, 295J
61,892,440!
67, 778, 547i
376,105,863|
318,070,221s
368,693,300 1
305,108,083|

$6,094,518
5,881,174
6,331, 559
11, 230, 411
33,006, 225
32, 457, 366
25,666,918
27,636, 063

w
H
O

VERMONT
1916... _ ... 905
1917
936
1918
.. 736
1919
751;
1920
916
1921
932
1922
. 1,036
1923
i 1,038!

609
719
518
561!
620
552
682
755J

67.29|
76.82J
70.38;
74.70|
67.
59.23
65.83
72.74

$9,201,351
12,630,109
9,251,162
12,480,258
11,268,793
6,313,221
9,245,945
12,163,457

$180,639'.
618, 321 i
655,451!
950,811!
886, 556!
527,639!
945,631|
1,261,188 L

I

I

VIRGINIA
1916
1917
1918
1919
1920.
1921
1922
1923

!
!
j
I
-.-J
I
.___!
I

5,950
6.012
5,009!
5,027!
5,280;
5,288!
5,643!
5,957




3, 457|
3,863J
3,418
3, 423J
3,184
2,705
3,268
3,711

58.10
64.25
68.24
68.09
60. 30
51 15
57.91
62. 30

$301, 007,145
$394, 490,076
635, 029, 365
772, 007,180
838, 042,051
945, 712, 725
1, 006, 281, 371 877,639, 666
1, 052, 264, 799 955, 911, 761
502,198, 241
556, 648, 697
736, 272,619
819, 287, 349
676,343, 723
770,843,838

$93,482,931)
136, 977, 8151
107, 670, 674
128, 641, 705
96,353,038
54, 450, 456
83,014, 730
94, 500,115

$1, 709, 418
6, 911, 488
9, 493, 987
10, 654, 033
7, 858, 928
4, 781, 377
9, 503, 601
10. 835,110

$12, 036, 892!
21,521,013!
14, 961, 342!
10, 351,857!
1, 614, 752:
1 30, 7221

$1, 709, 418
18, 948, 380
31, 014, 980
25, 615, 375
18,210, 785
6, 396,129
9,534,323
10,835,110

2,493! 41.90!
2,149 35.75!
1.591 31.76!
1,604 31.91!
2,096) 39.70!
2,583! 48. 85
2,375; 42.09
2,246; 37. 70

c
ft

WASHINGTON
1916
1917.
1918..
1919
1920
1921
1922
1923

9,908
9, 043
9,287
9, 059
0, 598
9,701
9, 802
9, 786

____
...

4,071
4,942
4,369|
4,744
4.522!
3, 540!
4,327
4,884

41.09!
54. 05J
47.04:
52.37.
47. 11
36.49;
44. 14!
49. 911

$244, 505, 289 i $191, 036, 5041
851,129, 4941
868,236,834.!
938, 988, 042j
1,180.531,9571 1,084,526,662!
959,657,774!
1,038,852,497!
489,170,785i
523, 402, 473|
738, 626, 039
798.490,6131
961,377,382
1,045,114,870)

$53,468, 785J
84,300, 592!
70, 751, 208!
96,005, 295
79,194, 723
34,231,688!
59,864, 574!
83,737, 488!

$1, 054,032;.
4, 068, 5141
5, 403, 3321
6, 967, 780!
5, 785, 939'
2, 580, 545!
6,188, 460!
8, 999, 412i.

$10, 074, 808!
18,465,981
17,198, 354
9, 533, 868
1, 780, 207
16,69"

$1,054,032
14,143, 322
23, 869, 313
24,166,134J
15, 319, 807
4, 360, 752
6,195,157
~ "19,412

5,837 58.91
4,101 45. 35
4, 918 52.96
4, 315 47.63
5, 076 52.89
6,161 63.51
5, 475 55.86
4,902 50.09

$65,
87,
129,
134,
309,
437,
282,
209,

869, 379
782, 440
409, 422
525,116
880,108
588, 452
926, 916
548,948

$1, 314, 023
28, 631, 705
34,955,959
17,709,906
37, 908,065
7, 288,242
7,871, 828
8, 344,075

1, 713 39.10
1,551 34.02
1,109! 31.51
1,5561 38.86
1,606! 35.90
2,240 48.45
1,886 38. 90|
1,974 39J

$23,421, 111
31, 789, 709
119,134,975!
42,282,441
99, 541, 555
255,878,374
193, 535, 854
207, 208,816

$86, 610,429
100, 692,358
148,632,034
151, 306, 844;
348, 369, 278!
488, 956, 466!
314,368,693!
236,052,001!

$20,
12,
19,
16,
38,
51,
31,
26,

741,050
909, 918
222, 612
781, 728
489,170
368,014
441, 777
503, 053

WEST VIRGINIA
1916
1917
1918
1919
1920
1921...
1922_
1923

.
.

!
i
|
|
i
!
|
I

4,381
4,559
3, 519
4, 004i
4, 473
4, 623!

4, 848;
5, 062!

2,668:
3,008!
2,410
2, 448
2, 867!
2.383:
2, 962
3,08s 1

60.90
65.98
68.49
61. 14
64. 10;
51.55;
61. 10;
61. 00!

$238, 566, 260
574, 811, 518
896,044,63'
625, 093, 926
941,311,194
468, 083, 518
599, 224, 244
719,198, 881

$172,156, 553!
465, 267, 5671
737,494,465 i
550, 446, 964|
807, 007,1651
425,381,314!
527,456,471!
645, 720, 9971

$66,409, 707!
109,543,951)
76,642, 276
nA RAa nan
74,646, 962
134,304, 029
42,702, 204
71,767, 773
73,477, 884

$1,314,023!.
4, 591, 778!
11, 244,404|
a tan T 0 1
6,165,721!
10, 045, 640i
3,395, 939!
7, 866, 419!
8,344,075L

$24,039, 927
23, 711, 555
11,544,185
27, 862, 425
3, 892, 303
1
5, 409 J

I

$27, 569, 277 i
36, 690, 462
128,208,683
49,188, 010:
108, 031,955
293, 685, 729;
207,382, 0451
227,225,273!
,

$4,148,166
4, 900, 753
3,054,148
0, 905, 569
9. 090, 400
37; 807, 355
13,846,191
20, 016,457

_

H
Q

WISCONSIN
o
1916
1917
1918
1919
1920
1921
1922
1923....

1 11,635!
! 11,923!
'< 10,961;
10,154!
11.198:
! 12,142:
! 12,596!
: 12,797!

58.93
6,85'
7, 469 62.64
6,889 62.85
67.71
6^972 62.26
6,009 49.49
7,127 56.58
7,881 61.58

$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, 5281
1, 917, 244, 849!

$463, 963, 693 $132,762, 577!
149,917, 972!
1,225,205,231
1, 451, 333,1641
158,550,172 !
1, 687, 400, 949!
172,213,124
1, 927, 897,476
163,938, 038
1,005,561,301!
71,382, 306
1,454,096, 7811
129,878,747;
1, 767,027, 219^
150, 217, 630

$28, 645, 899
71,527,236
51,271,114
72, 486, 0451
71,844,859)
44,468, 657;
52,324,0901
63,199,113

$ , ,
$8,895,659
9,785,041
6,861, 873
8,039,590
5,652, 692
3,250, 804!
4,959,118
5,322,717

$2, 615, 579
7,011,080
5, 742, 959
12, 775, 659
12, 259, 007
5, 702, 676
14,034,958
16. 386, 929

$23,882, 370
55, 084, 521
29, 588, 492
26,128, 390
5, 324, 560
1 169,920

$2, 615, 579J
30, 893, 450!
60, 827, 480
42,364.151!
38, 387, 397|
11,027,236!
14, 204,878i
16, 386,929!

$1, 207, 464
1,311,180
668, 766:
423,127
120,651
1 1, 842!

$170,818
1, 675, 681
1, 875,018
1, 276,917
818,334
355,478
465, 724
512, 562

4,778 41.07
4,454! 37.36
4, 072! 37.15
3, 279! 32. 29
4,226| 37.74
6,133! 50.51
5,4691 43.42
4, 916; 38. 42

$43,582,041
89,162,36l|
95, 378, 449|
108, 269, 386
420, 705,0871
675, 537, 462J
397, 283,3771
314,715,621!

$53, 932, 208 $10, 350,167
98, 056, 9831
8, 894, 622
98, 432, 597
9, 073, 708
9, 049, 810
117,319,196
460,169,154
39, 464, 067
80, 569, 408
756,106, 870!
45, 799,114
443,082,491
37, 604, 961
352, 320,582

4
O

g

WYOMING
1916.
1917
1918..
1919..
1920..
1921..
1922..
1923..

291
341
303
651
707i
663
661
636

694!
839!
581!
805!
706;
601!
710
747

53. 76!
62.57|
44.59
48. 76:
41.31!
36. 14!
42.75
45, <

$ ,
$19, 750, 240
,
61, 742,195
44, 409, 241
64, 446,455
66,192,167
41, 217,853
47,364,972:
57,876, 396:

$170, 818
468, 217
563,838;
608,151 '•
395, 207
234,827j
463, 882
512,562!

597!
5021
722 j
846
1,0011
1,062
951

46.24!
37.43!
55. 411
51.24!
03.86
57.25
54.34

$2, 368, 369:
4, 913, 453i
7,163,556!
14, 300, 236:
31, 613,368
30, 378, 032
21, 337, 960
28, 511, 679)

$3,302, 592!

6, 322, 257|
8,831,9701
17, 402, 786;
41,179,379
39,034,601
27, 338, 764
34,168,446

$934, 223
1,408,804
1,668,414
3,102, 550
9,566,011
8, 926, 569
6,000, 804
5, 656,767

1
On net income earned from July 1. 1921, to TVc. 31,1921, reported on fiscal year returns of corporations whose accounting period terminated after Dee 3k 1921, but prior to Julv
I, 1922.
'
• •
• •
•
.
.




co

TABLE 13.—Personal return* - Distribution by income clashes
OS

[Income returned for calendar year ended Dec. 31,1923]
ALABAMA
Exemption from normal tax

Income class

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
$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.




Net income

1 808
80
973
8, 828

14,152
4,116
3,178
4.672
576
2, 458
28
968
690
503
351
278
194
187
135
110
94
231
154
92
89
39
26
13

$1,265,387
35, 763
11,015,074
12, 359,824
34,304,498
10, 739, 595
10, 576,181
16.098,335
2,498,373
11,031,580
154, 726
5,310, 035
4,457, 990
3, 754, 592
2,977,262
2, 635,118
2,032,547
2,145,765
1, 684,178
1,486,402
1,360,598
3,999,734
3,445,511
2,501,302
3,064,975
1,705,034
1,394,757
839, 914
673,848
761, 916
723,046

Prior year
loss
deduction
from net
income for
net taxable
income

Personal
exemption

$3,141,410

$1,247
1,236
2,563
8,326
2,926
3,900
4,331
23,238j
31,472

19,361,525
9,030,024 i
44,818,180 I
8,008,386 !
11,883,380
12,475,102
2,287,310
7,070,334
71,600
2,398,910
1,689,765 |
1, 262, 700
890,500 I
697,800
456,000
451, 532
302,800
253,000 I
215,300 !
547,500 i
355,421j
211,000
193,027
78,000
57,600
23,600
17,200
14,400
11,600 I

Dividends

$143,878
976
292, 522
126, 575
396, 738
182,155
350, 610
326,115
569,490
581,380
99, 793
274, 679
334,092
306, 465
325,481
384, 245
335, 770
305, 254
315,488
289.383
260, 089
856,248
710,808
600,427
1,104, 769
483,164
422,494
361, 251
250,226
177,195
19,879

Interest on
Government
obligations
not wholly
exempt
from tax

{Capital net!
| gain from j Normal
tax
j sale of
j assets held i
j for more j
j than two j
j years I

! Tax on
j capital net
;
gain
I (12H per
1
cent)

i
|
| Total tax
I

$1,041 !.
$3,397
19,317
137
1,679

!
!
:..
i

|.
i
!.
i

~97,~308

77,372 :

OP
I

j

H

77,372

98,498
|!.
!..
L
L.
L.
j_.
L
!
!
L

10,747 L.
1,887 !
.
9,523 I
28,465 i
.
16,077 i_.
6,935
18,377
43,133 |
3.571 I
32
939 !
33 !

98,498

102," 607"

10,329
19,077
2,828
7,147
4,168
5,808
2,223
8,719
1.570
3,007
3,252

$1,041

~97,~308~L

102,607

KH

"80, 392

6

$38,543
181,727
14,856
103, 283
34, 724
220, 894

80,392 !.
78,402
77,206
68,344
64,793!
55,201 ;
63,146 i
50,477 :
44,585
43,160
132,011 j
120,590 |
90,209 !
99,877 i
50,461 !
43,046 ! !
19,290
19,898
20,759

$2,424
5,602
6,539
7,238
7,301 !
.
9,800 |
.
9,494 !
10,338
10,845
50,294 I
72,436 I
.
76,384
135,352 !
89,057
107,743
73,454
69,066
73,209

$4,199
17,278
1,393
9,683
7,382
22,890

129,851

34,274 i

123,156 |

12,174

i
i
|
|
I
I

80, 826
82,808
74,883
72,031
62, 502
72,946
59,971
.54,923
54,005
182,305
193,026
166,593
239,428
156, 796
152,182
102,427
96,346
116,85?
169, 604

$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..

2,030,530
159,064,390 j

51,049

2,000 |

151,345

139,566 | 128,276,906 j

11,338,984

1,892,937
232, 377

15.834

2,616,815 ! 1,632,947

177,463

955,566 j

252,462 i

193, 297
2,840,975

ARIZONA
Under $1,000 i - - - .
Under $1,000
$1,000 to $2,000i..
$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 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..

1,368
21
3,535
4,548
5,204
2,325
1,013
2,419
265
1,092
14
410
206
120
78
60

i
!
I
!
|
!
|

45 I

27
18
15
13
40
24
9
14

1




I
!
!
!
!
!
I

$910,126 !„.
8.164 |.
_
5,607,622 ,.
.
6,663,339 !
12,542,792 i
5,966,170 L
3,368,544 |
8,305,285 L
1,156,818 I
4,874,779 L.
77, 799 !
2,244.162 !
1,329,390 I
891,173
660,049 !
562,949 |
470.309 i
226,594 |
202,849 !
187,189
682,510
531,356
242,302
465,772
356, 728

$30,108

16,402
7,550
832
25,275
2,835
14,146
926
11,463
1,780
32,196
30,970
55,424
9,837
104, 725

(2)
I149,592 L
Nontaxable. Specific exemptions exceed net income.

$2,331,801
5,075 i
9,790,309 !
4,671,160 i
15,823,323 !
4,328,640 i
3,695,829 |
6,136,087 i
873,189 !
2,911,810 j
28,800 I
854,050 !
466,327
249, 500
131, 578
95,700
69,800
41,000
26,400
26,100 !
25,300 '
60,800
38,200
14,400
28,800
13,800
1,000 I

$66,065
796
122,680
35,853
187,081
85,889
230.756
183,918
463,253
317,318
55.936
149,617
145,900
165,305
132,360
129,878
174,908
72,004
32,266
47,436
69,970
209,073
224,177
67,260
159,260
133,002

g

$.60
$86 ].

5,602
2,601
9,262
1,870

•~61,l07
47,452 I.

3,714
25, 668
725

59,942 !

2,275
167
10
2,678
3,286

$50,080

59,942

49,599

1,809
207
465
227
785
338
451
23
4,625

S

47,452

49,599

38, 391
23,994
17,529
15, 594
13, 788
10,240
8,804
8,164
5,879
3,241
20,369
11,483
7,968
10,785
9,822

$724
1,289
1,423
1,477
1,646
1,343
1,315
1,380
1,188
7,808
9.966
6,754
15,845
17,651

! __
.
...
...
...
[_..
!.__
! ..
!._...
...
__.
L_!

$5,252

w
166,141
'537
207 I
V.
I
' 18,071 1
2
Classes grouped to conceal net income and identity of taxpayers,

20 i

38,391
24,718
18,818
17,017
15,265
11,886
10,147
9,479
7,259
4,429
28,177
21,449
14,722
26,630
32, 725
()
18, 091
00

TABLE 13.—Personal returns—Distribution by income classes—Continued

CO
00

A RIZ ON A—C ontinued
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 and over
Classes grouped 2

Net income

Prior year
loss
deduction
from net
income for
net taxable
income

$170,070
(2)

Personal
exemption

$3,600

| Interest on
| GovernI ment
Dividends obligations
not wholly
exempt
from tax

Capital net
gain from
sale of
assets held
for more
t h a n two
years

$43,728 i
(2)
!

Normal
tax

$7,125 I
(2)
!

Surtax

Tax on j
capital net i
gain
! Total tax
C12K per
cent)

$30,996
(2)

$23,871
(2)

o

4,000

363,083

Total..

22,899

59, 526,474

$344,469

256, 546

$711

$70,550

3,518

43,057

$8,140

54,716

52,746,378

4,128,376

68,096

120,837

434,880 |

154,808

13,412

603,100

ARKANSAS
Under $1,000 i . . .
Under $1,000
$1,000 to $2,000 i .
$1,000 to $2,000...
$2,000 to $3,0001.
$2,000 to $3,000...
$3,000 to $4,000i.
$3^00 to $4^00




.1

2,111
97
5,627
5,089
9,069
2,286
2,267
3,235

$1,273,937
59,640
8,809,779
7, 746,361
21,916,263
5, 706,380
7,610,418
11,321,669

$4,139

$4,267,640
15,439,715
5,008,537
28,355,121
3,223,180
8,296,080
7,499,421

$72,186
4,768
178,007
56,136
373,807
65,850
161,945

$2,600
2,964
1,882
3,064

$1, 637

$1,637

81,448

"~81,~448

""72," 975"

72,975

" 109," 758"

" 109," 758

g

$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.

458
3,049
12
607
418
245
203
137
125
90
95
62
59
180
98
50
48
22
14
11
5
4
4
10

1,995,575
13, 742,772
64,910
3,336,653
2,712,228
1,911,352 !
1,715,175
1,297,067
1,309,480 !
.
1,038,028 !
1,185,867 I
839,873 |
846,017 |
3,086,733
2,204,703
1,363,080 !
1,642,926 {
1.008,059
785,788 !
.
722,044 ;
371,039
340,251
377.111 !
(2)'

19,500 !
7,041
1,021
6,597 I
3,356 j
1,655
1,000 I
2,589 j
1,800 !
10,066
23,231
926
11,843
49,507
1,039
65,923

!

1,837,812
8,307,902
34,164
1,442,000
998,700
610,600
486,950
319,250
289,200
201,500
220,900
145,000
134,400
410,332
204,400 i
106,200
107,200
40,956
24,000
25,400 I
7,800 |
5,200
8,700
(2)

383,952
301, 761
44,492
162,416
226,658
221,876
231,404
226,151
217,959
243,226
143,624
110,581
124, 698
528,014
571,919
378,837
525,359
289,821
396,851
185, 745
28,670
67,464
120,435
(2)

216
222
27
4,306
18,402
4,696
8,144
5,982
438
1,439
566
756
1,634
5,177
20,943
4,125
10,927
10,325
2,009
19,896
2,697

154, 786
52,905
47,596
38,592
40,560
30,591
34,851
27,854

13,182
72,461 i
195,298 |
150,326 i
57,948 I
118,392
92,855

28,318
28,732
109,233
75,265
47,604
57,146
31,469
14,672
19,140
11, 714
8,724
9,288
(2)

154,786
1,563
2,926
3,765
3,541
4,645
4,711
6,724
6,261
6,938
37,894
46,564
41,972
70,960
54,544
48,186
51,434
26,776
27, 033
45,813
(2)

1,625
8.192
19,344
17,234
5,433
12,945
8,705
(2)

i
!
i
i
i
!

52,905
49,159
41,518
44,325
34,132
39,496
32,565
45,122
34, 579
35,670
147,127
121,829
89,576
129,731
94,205
82,202
87,808
43,923
48,702
63,806
(2)

I i

O
CQ

s
3
O

o

1,452,456 |
35, 788

109,793,634

16,000

8,048, 633

27,043

266,921

17,468

311,432

886,784 | 1,200,299

759,171

90,946

2,050,416

186,322 |

915,190

211,233 ' 88,074,260

133,437 j

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




Co
CD

TABLE 13.—Personal returns—Distribution by income classes—Continued
CALIFORNIA
Exemption from normal tax

Income class

U n d e r $1,000 1
U n d e r $1,000
$1,000 t o $2,000 l
$1,000 t o $2,000
$2,000 t o $3,000 i
$2,000 t o $3,000
$3,000 t o $4,000 i
$3,000 t o $4,000
$4,000 t o $5,000 i
$4,000 t o $5,000
$5,000 t o $6,000 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
Net income
returns

23,972
1,799
58,250
102,365
106,819
57,312
19,929
57, 572
3,075
39, 642
298
9,715
7,565
5,165
3,717
2,876
2,257
1,819
1, 553
1,210
1,023
3,531
1,842
1,091
1,201
557
302
184
149
82
46
128

$16,174, 832
1,006,946
90,495,710
147,034,391
257,619, 051
147,070, 683
65,867, 850
200,161,775
13, 600, 567
178,142, 585
1, 633,110
53, 400,340
48,977,141
38, 561,613
31, 521,211
27, 246,009
23, 672,197
20,881, 466
19, 353,989
16, 320,112
14,831, 388
60,933,673
41,008,127
29,776,186
41, 305,838
24,763,660
16, 521,706
11,851,034
11,145, 671
6,952,148
4, 361,829
15,389, 403

Prior year
loss
deduction
from net
income for
net taxable
income

$11,103
86,264
152,927
41, 268
45,009
14,946
141,791
80,151
30,894
52, 596
45,928
54,198
59,926
17, 653
69, 393
354,782
160, 273
341,541
169,490
136, 511
124,964
111,485
79, 522
92, 541

Personal
exemption

Dividends

$38,038,198
51, 424
148,594, 496
102,690,978
313, 491, 483
100,763,748
69, 364, 308 j
139,548, 553 !
9,029,065 |
100,441, 222 |
627, 242 j
22,084, 600 ;
16, 873,082 ;
11,447,102 |
8, 202,778 i
6, 238,140 I
4, 846,730 i
3,965,604 |
3, 342, 236 I
2, 584, 251 |
2,171,836
7, 427,872
3,941,106
2,321,248 |
2,455,150 '
1,097, 266
594,900
361,900
299,862
173, 204
95,400
231,900

Interest on Capital net
Governgain from
Normal
tax
ment
j sale of j
obligations } assets held i
not wholly for more j
exempt
than two i
from tax
years

$1,551,786
139, 616
4,099, 281
$77, 656
1, 266,943
7,622
6,903,462
20, 281
2,324,430
96,881
6, 356, 326
627
4,820, 641
6,976
6,851, 365
1,022,
8, 354,935
14, 080
1,444,984
78, 560
2,663,244
52, 229
4,691,714
81, 088
4, 277,828
67, 205
4,177,760
80, 591
4,037, 242
42,735
3, 564,874
41,665
3, 378,142
54,061
3, 290,938
48, 725
54,817
3, 075,936
62, 437
2,912,763
12, 379,192 i 116,321
9,920,260 | 102,195
7,389,374
96,999
12, 667, 543
119, 727 $1, 568,149
7,925,062
93,977
1,793,963
5,429,509
34,753 | 1,687,814
4, 371,140
20,177 I 1,674,427
4, 612,129
38,556 I 1, 392,724
3,198,182
12, 660
724, 237
1,722,159
647, 738
6,193,913
44, 597 3,844, 678

Surtax

Tax on
capital net
gain
(12M per
cent)

Total tax

XT.
$24,106

$24,106

1,297,410

1,297,410

1, 325,821

1, 325,821

1, 672,985

1,672,985

2, 092, 731

"2,"692,"731

879, 590
900, 567
842, 797
765,065
720, 248
681,406
630,133
608, 429
523, 382
487,012
2,115, 451
1,461.466
1,086,752
1, 377,992
797, 876
505, 464
330,145
282, 415
180, 394
117, 262
312,007

$27, 274
57,365
69, 214
75,174 I
84,225
94, 516
109, 251
113, 888
121, 209
754, 212
855, 384
900,912
1,747, 520
1, 420,068
1,178, 483
954, 551
1.109, 366
' 829, 371
557, 508
2,044,067

$184, 377
161, 368
167, 550
175,065
131,439
68, 680
63, 719

879,590
927. 841
900,162
834, 279
795, 422
765,631
724,649
717, 680
637, 270
608, 221
2,869, 663
2, 316,850
1,987,664
3, 309,889
2, 379,312
1,851.497
1,459,761
1,523,220
1,078,445
738,489
2,724,877

H
H
ir.

i—i

r

$150,000 to $200,000.. _..,.....,
$200,000 to $250,000. ......_......$250,000 to $300,000.
_ „i
$300,000 to $400,000.
_____(
$400,000 to $500,000
1
$500,000 to $750,000
..I
$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.

28
9
9
6

6 ;
2;
1
1

4, 777,996
1, 972,171
2, 482,160
2,129, 551
2, 651, 273
(2)
(2)
(2)

203,567
97,683 :

2,171,937
787,153
940,032
319,046
112,114
(2)

V, 964 1,108, 869 f
12,080
500,153 j
12,575 ; 1.108,144 !
3,023 : 1,694,087 !
2,120, 860 !

Ht 2S0
28, 455
28,392
8, 411
26,843

843, 431
305, 650
382, 323
80, 809
143, 461

104, 893
46, 890
107, 671
161, 251
201, 383

1,042, 604
380,995
518,386
250,471
371, 687

415,282 !

464,449 :

951,172

(2)
(2)

10, 200 I

6,301,411
517,109 11,697,902,803

44,000
12,000
12, 600
9,400
8,800 !
(2)

194,241 i

2,776,406 1,123,493,884 ! 160,517,196

8, 903 I 4, 936, 972

71, 441

1,622,264 | 24,802,815 22, 276, 728

15,274,514 I 2,407,538 ; 39,958,780

C0L0EAD0
Under $1,0001
$3,799,091 !
.
5,381
Under $1,000
108,998 i
.
258
12, 742
$1,000 to $2,000 1..
19,952,781 j
.
$1,000 to $2,000—.
12,388
17,146,141 i
.
$2,000 to $3,000!..
39,791,904 I
16, 482
$2,000 to $3.000....
18,215,678 I
.
7,009
$3,000 to $4,0001..
10,117,094 j
3,060
$3,000 to $4,000_...
7,024
24,101, 230
$4,000 to $5,000 J._
643
2,879,864 I
$4,000 to $5,000....
3,213
14,408,345 I
$5,000 to $6,000 1..
149,081 i
$5,294
27
$5,000 to $6,000.-..
5, 680, 978 '
1,035
4, 558,153
$6,000 to $7,000
705
3, 522, 220
$7,000 to $8,000....
471
2, 901, 787
$8,000 to $9,000....
342
2, 620, 216
$9,000 to $10,000...
276
2,144. 053
$10,000 to $11,000..
205
14, 390
1, 948', 391
$11,000 to $12,000.
169
32, 111
1, 373, 396
$12,000 to $13,000..
12, 784
110
1,114,098
$13,000 to $14,000..
83
$14,000 to $15,000..
67
973,577
$15,000 to $20,000..
253
4, 342, 504
29,140
$20,000 to $25,000..
143
3,160, 700
2,020
$25,000 to $30,000..
72
1, 959, 277
$30,000 to $40,000 .
84
2,867,085
29, 741
$40,000 to $50,000..
44
1,979, 276
26, 361
$50,000 to $60,000.
1, 250, 785
23
1 Nontaxable. Specific exemptions exceed net income.
2
Classes grouped to conceal net income and identity of taxpayers.




$9,034, 250
2,880
34, 428,171
12,458,161
49, 706, 320
14,097,423
10, 565, 248
18, 741, 640
1, 982, 740
8, 923,906
59,850
2,413, 550
1, 610,357
1, 051, 583
750, 567
606, 700
422, 790
364,167
228, 500
162,900
148,000
553,033
301,400
154, 200
174, 200
79,800
36, 515

$432, 673
18, 955
449,155
143, 949
768, 529
224, 762
1, 284, 067
478, 268
1, 413, 326
847,314
115, 500
404,196
630, 796
575, 279
511,039
582,391
571, 555
501,046
359, 214
336,095
211,965
1, 345, 505
1,492, 227
1,092,151
2,060,899
945, 651
676, 581

$7,023
$2. 59fi

22 657
3,495
4, 512
14,101
61, 700
28, 908
177
180
910
986
4,511
2,440
4,229
8,327
4,110
2,670
345
2,124
91
14, 725
29, 280
16. 046
26; 923
4,576
5, 765

$2, 596

139,944

139, 944
120, 763

120, 763
1
1

147,147

147,147

138, 976

$20,100
97,467
100, 930

8

138,976

87, 600
76,150
71, 945
63, 979
61, 758
54, 695
50, 849
38, 053
29, 203
30,062
134, 331
94, 747
59, 932
78, 534
55,878
27,126

87, 600
78, 644
77,145
70, 359
68, 985
62,185
59, 540
45, 781
36,842
38,157
187,141
161,069
120, 356
204, 367
184, 202
126, 518

$2,494
5, 200
6, 380
7,227
7,490
8,691
7,728
7,639
8,095
52, 810
66, 322
60,424
123, 948
119,187
89,457

.

$1, 885
9,137
9,935

3
Q
O

g

TABLE 13.—Personal returns—Distribution by income classes—Continued
COLORADO—Continued
Exemption from normal tax

Income class

Number of
returns

$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 t o $150,000
$150,000 to $200,000
$200,000 t o $250,000
$250,000 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

13
8
6
5
10
5
4
2
2
1
1

Net income

Prior year
loss
deduction
from net
income for
net taxable
income

Personal
exemption

$840,841
597,990
497,370
469, 997
1,185, 473
847, 535
846, 606
563, 570

$26, 200
14,400
8,400
10,400
20,800
8,400
3,000
4,800

Interest on
Government
obligations
Dividends
not wholly
exempt
from tax
$648,701
246,352
267,965
195, 653
780, 212
287,071
399, 654
91, 658

$977
43, 933
817
851
4,806
229
1,524
8,709

Capital net
gain from
sale of
assets held
for more
than two
years
$103,140
100,491
74,856
8,049
205,482
302,656
584, 389
458,469

Normal
tax

$11,120
13,894
8,806
13,808
11,528
16, 763
432

Surtax

Tax on
capital net
gain
(12H per
cent)

$9, 669
9,421
7,064
2,308
19, 591
28,374
57, 928
42,982

$68,879
57,970
49, 740
66,411
182, 225
131,314
57,081
12,116

Total tax

$89,668
81,285
65,610
82,527
213, 344
176,451
115,009
55, 530
(2)
(2)

(2)

i

i
.,

Classes grouped
Total

1, 656, 639
72, 366

200, 572, 724

2,400
$153,109

442,889

20, 639

21,813,243

353, 296

3, 420,016

100,992

1,363, 987

169,157, 651

1, 640, 619

128,999

229, 991

1, 299,820

327, 293

3,267, 732

CONNECTICUT
Under $1,000 1.
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




.

J

6,298
908
20,993
35,012
29,179
14,523

$4, 241, 749
501,164
31, 849,220
48, 350, 774
69, 749, 279
37,551,704

$11,627,101
11,992
55,326,620
35,192, 228
87,861, 544
26. 498, 795

$556,183
192, 202
4,095,644
1,144,334
4, 806, 433
2,522,517

$30,806
25,293
56,364
7,424
205,039
12,447

$7, 767

$7, 767
362,613
§52, 673

:

;

362, 613
252, 673

a

$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 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
2

229
571
044
33
273
738
178
887
647
548
469
371
307
293
895
516
305
376
199
113
70
50
25
27
49
9
5
6

!
j
j
!
i
i
I

!

22, 745, 400
4S, 777, 618
11,491,966
35,906,359
182,165
12,497, 648
11, 223, 593
8, 793, 500
7, 518,003
6,141, 337
5, 748,489
5,391, 585
4,628, 383
4,139, 217
4, 253,295
15,419,091
11, 511, 601
8, 362,390
12, 947, 988
8,838,957
6,185, 662
4, 524,395
3, 718, 544
2,124, 450
2, 558,104
6,010, 456
1, 492, 901
1,094,332
1,672,168
1, 726,136
(2)

19,357,24* !
34,116, 310 j
6,216,676 i
18,596,648 !I
73,616
13,757 I
5,213,231 !
3,820,729 !
15,086
2,574,601 I
10, 299
1,901,103
4,816
1, 369, 036
3,589
21, 545
1,118, 692
13,140
977,746
18,950
757,183
29,179
613, 230
29,158
603,733 ,
121,327
1,774,753 |
91,544
1,009,644 I
67,482
578,450 |
98,032
720,740
40,169
352,000 I
202, 240
108, 900
60, 795 i
95,200
40,000
48,700
92,108 !
81,400
8,600
6,800
10,400
10, 200

8,066, 54:5
3, 286,389
8,072,159
5,491,793
264,137 ;
1,214,516
2,078,667
2,247,289 j
2,084,928 |
1,642,777 I
1,895,521 !
1,791,768 i
1,772,938 i
1,352,873 i
1,586,342 i
6,241,756 !
5,464,816
4,365,493
7,134,000
5,629, 637
4,031, 658
3,062,204 :
2,485,705 !
1,554,575 |
1,693,987 i
3,640,104 !
1,448,092 I
343,423 ;
1,253,916 i
741,201 I
(2)
!

50, OW
53,904 •._
"335~577 M I J I I
1
69,011 . .
43,704 ,.,
352,391
1,460 ! „
10,108 !..
185, 008
171,199
41,515 i__
$6,154
12,491 L .
148,841
13,462
22,176 L .
143, 736
16,924
13,949 L .
128, 299
16,914
6,591 i__
122, 955
20,847
27,348 L .
121,823
24,466
15,593 L .
100,029
26, 966
4,696 L .
101, 769
28, 386
9,770 L .
101, 677
35,609
56.293 L .
370,058
189,330
33.294 !_.
277,715
242, 680
66,634 l
181,038
257,828
105,753 !
$243,993 i
279, 405
561,030
58,172 |
193,684 ; 157,907
544, 699
40,972
227,464 ;
98, 507
486,369
31,679
233,019 !
67,167
418, 982
12, 504
229,789 j
59, 218
407,176
291,959 !
8,636 |
21,052
241, 111
138,451 i
10,146 !
45,237
362, 005
571,775 !
19,750 !
107,044
1,054, 850
32,714 i
5,327 !
6,478
354,133
626,968 |
2,324 |
8,449
118, 372
407,858
9,783 j
1,225
344, 539
901,781
42,775 j
8,226
232, 615
(2)

!

(2)

-.

..

335,577

352,391

$24,945 •
22,120 I
21,678 i
24,999
22,221 ;
27,374 !
13,291 i
55,468 I
3,068 !
60,389 !
38,237 i
84,542 I

185,008
177, 353
162,303
160, 660
145, 213
143,802
146,289
126,995
130,155
137, 286
559,388
520,395
438, 866
865,380
724, 726
606, 554
511,148
488, 615
289, 537
420, 533
1, 217,362
363. 679
187,210
384,001
325,383

(2)

a

§
M

a
o

g
3, 935, 036
149,820

473, 804, 719

5,902
841,761 i 318,881,991

12, 632

3, 417, 808

105,652,037 i 1,236,429

395,517

7, 517, 263

5,732
4, 330, 815

141, 921
6,147,368

"322~669";
721,001

470," 322
11,199,184

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




GO

TABLE 13.—Personal returns—Distribution by income classes—Continued
DELAWARE
Exemption from normal tax

Income class

U n d e r $1,000'
U n d e r $1,000
$1,000 t o $ 2 , 0 0 0 i . .
$1,000 t o $2,000
$2,000 t o $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 »
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000...
$9,000 to $10,000
$10,000 to $11,000.
$11,000 to $12,000...
$12,000 to $13,000
$13,000 to $14,000
$14,000 t o $15,000.
$15,000 to $20,000
$20,000 t o $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 t o $50,000$50,000 to $60,000.
_
$60,000 to $70,000
$70,000 to $80,000
$80,000 t o $ 9 0 , 0 0 0 - . _
$90,000 to $100,000$100,000 to $150,000.
$150,000 to $200,000... _ , _ _...




Number of
returns

940
65
2,955
4,119
5,309
1, 534
645
1,349
169
829
5

Net income

i
j
!
!
i

257 j

195 :
132
94
80
47 !
52
57 !
32 I
33
106
49
35
37
27 I
16
10
7
4
2
9

Prior year
loss
deduction
from net
income for
net taxable
income

$631,088
33,660
4,526,419
ft, 811,628
12,499,009
3,889, 858
2,168, 882
4. 665, 377
' 743,080
3, 745,003
27, 568
1,414,078
1,259,698
986,176
795,114
759,208
494,697
604,984
709,879
433,165
477,157
1, 817, 605
1,077,889
955,458
1,286,534 i
1,194,961 i
887,409 j
638,569 i
528,223 |
328,691 :
1,080,388
(3)

Personal
exemption

$1,662,351 j

$7,641 !

9, 255

$7,656,807 |
4,119,960 i
16,230,294 I
2,608,208 '
2,200,770 I
3,318,124 i
571,596 j
2,161,473 i
10,000 :
574,400
435,200
285,100
209, 700
169,500
104,200
126,000 ;
123,600!
77,800
71,500
224, 283
102.545
81,300
73,400 i
39,200 '
36, 600
18, 800
14,400
5,000
20,000

I Interest on Capital net |
p
i
Normal
Governgain from
tax
ment
| sale of i
Dividends obligations assets held }
g
t hll
not wholly for more j
than two |
exempt
from tax
years
$88,190
11, 742
271, 787
102,950
281, 786
164,060
328,879
208,610
274, 266
313, 248
75,473
189,491
307, 554
258,178
184,542
285,962
171, 582
382,164
468, 249
166, 610
305,064
1,164, 844
726,842
876, 321
685,743
619,061
731,419
860,196
318, 983
204, 071
933, 928

Surtax

Tax on ,
capital net |
gain
Total tax
(12H per
cent)

$646
$5,802
496
4,355
572

$646

"48," 556

!.
!.
!.
!.

48, 556

33,475 i

33,475

5,468

""34,"060"|

34,060

6,396
53
2,228
1,091
677
265
1,275
466
3,025

37,966!

37,966

331
1,312
1, 235
3,261
1,573
1,652
2,745
43,944
4, 201
2,258
204
53
(2)
2,320

$1,345

12,760

19,728 ! !
18,634
15, 943
15,089
14,582
9,686 ;
13,850 !
15,124 !
10,858 i
9,658 '
37, 634
23,129
23,199
28, 503
26,258 I
14,350 ;
6,415 I
12,706
7,940 |
(2)
!
()
18,506 i
() !
*

$676
1,444
1,720
2,057
1,781
2,867
4,005
3,026
3,820
23, 235
22, 261
29,624
58,985
76, 347
75, 380
64, 220
64, 667
44, 366
2
()
212, 008
()

$126 i
71

1,196

19, 728
19,310
17,387
16, 809
16, 639
11,467
16, 717
19,129
13,884
13,478
60, 869
45, 390
52, 823
87, 614
102, 605
89, 730
70, 706
77, 373
52, 306
(2)
231,710

$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-_

5,800

715,230 |.
19,202 ;

57,186,685 |

16,896 |

897,134

43,337,911

12,858,929

DISTRICT
Under $1,000 1 . . .
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!.$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..
1
2

$1, 546. 597
86, 517
8,672 ' 13,245,815
24,771.880
18,981
15,876 ! 38, 775, 793
10, 453, 714
4,052
7,914,111
2,388 !
7, 462, 886
2, 201
2,105,885
478 ;
10, 733,097
2, 346
650, 413
123
33, 298, 288
6, 013
23, 095, 090
3,513
18,944, 956
2,540
7, 732, 989
909
12.628,710
1,311
8, 728, 300
841
8, 372. 260
720
6,468, 555
517
3,152,180
232
4, 216, 521
292 !
8,001, 431
472
4,814, 792
216
4, 060, 901
149
4,845, 328
141
3, 819, 064
85
2, 787, 555
51 i
1,736,432
27 i

$3, 079, 985

*> 348

213

$5,188
2,231
1,823
----3,853

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




OF

20,745,631
19.194, 301
47, 215, 013
7, 300, 943
8, 200, 719
5, 082, 935
1, 599, 557
6,106, 631
45,990
13,550,621
7, 586, 687
5, 567, 569
2,181, 447
2, 513, 052
1, 616, 846
1, 732, 402
1,483,458
549, 224
736,175
1,005,066
458,500
314, 800
279, 665
170, 800
105,000
55, 800

106
97,364 j

6, 291
14,893

502, 786

211,716

205,425
897,914 j

1,393 |

1,402,093

COLUMBIA
$289,830 i
24,312 i
692,784 !
270,711
716, 419
272, 275
958,064 !
207,867
1,117,423 i
573,270 '
663, 336
1, 600, 504
1,496,742 •
1,235,592 :
552,598 ;
2, 753,198
1,354,450
780, 602
827,269 :
448,820 '
990,211
1,602,949 i
1,182,770 i
1,102, 039 !
1, 548, 650 I
1,310,691 !
795,823 |
671,378 i

>

$17,030
$1,866 i
159. 685

159. 685

86, 534

86, 534

65, 420

~~65."420

126,043
5, 590
20, 921
57,317
18, 658
6,185
168, 025
25, 797
12, 673
4,192
37, 759
23,464
15, 222
29,424
9,778
12,965
16, 666
24, 713
890

$99, 278
234, 715
214, 701
166,839

126,043

555,411
456, 0C2
438,134
194, 205
338, 056
254,158
279, 869
189, 330
105. 200
123,176
275, 861
167,307
144,167
162,515 :
132,548
y6, 070
47,696 i

555.411
471,185
465. 814
211,272
373,829
284, 613
318, 926
226, 297
127, 690
157, 632
371, 725
269, 265
268, 813
380, 581
382, 003
322, 519
214, 001

15,123
27, 680
17, 067
35, 773
30,455
39, 057
36,967
22. 490
34, 456
95,864
101,958
124, 646
208, 029
227, 468
206. 320
149, 601

$10,037 !
21,987 |
20,129 I
16, 704 I

a
w
M

o
o
g

TABLE 13.—Personal returns—Distribution by income

classes—Continued

a

DISTRICT OF COLUMBIA—Continued
Exemption from normal tax

Income class

Number of
returns

Personal
exemption

$27, 600
31,400
14, 600
54,800
11,800

$1, 214,161
1,352,790
753, 059
4, 029, 254
1, 531, 056

$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..

Net income

Prior year
loss
deduction
from net
income for
net taxable
income

Dividends

Interest on Capital net
Govern- gain from
ment
sale of
obligations assets held
not wholly for more
exempt
than two
from tax
years

$451,122
543,422
409,849
1,716,479
823, 411

$212
896
1,028
24, 248
20, 973

C2)

$60,123
247,899
41, 680
437,503

Normal
tax

$42,515
3 6, 8 9
17,833
108,447
39, 705
(2)

Surtax

$138, 539
142, 342
108, 069
693, 713
377, 939
(2)

Tax on
capital net
gain
(12H per
cent)

$5, 637
23,240
3,907
42, 734

Totaftax

202, 478
129,809
844,894
417, 644

(2)

4,200

1,291,854
75, 796

284, 622, 234

$14, 597

158, 623, 217

720,423

30, 705, 283 |

41, 305

3, 252,661

460,410

419,105

557,150 1,502,738 | 4,686,014

2,524

144, 375

8, 083,050

FLORIDA
U n d e r $1,000 i . .
U n d e r $1,000
$1,000 t o $2,000 i
$1,000 t o $2,000.
$2,000 t o $3,000 i
$2,000 t o $3,000.
$3,000 t o $4,000




3,306
104
7,278
8, 097
12, 026
4,467
2,261

$2,094,561 I
60, 688
60688

11,193, 334
11, 493, 526
29, 111, 121
11, 731, 626
7, 568,606

!
81,770 I

$5,536,191 j
25,975
25975

19,755, 012
8,127,168
36, 653,912
8,861,015
7,900,083

$148,859
16,406 i
465,739 i
145,525 |
908,743 i
197,919 I
818,636 i

3
o

$8,181
218
111,330
4,876
19, 839
764
4,197

$1,185 i

$1,185

97.983

97,983

84,258

84, 258

$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
$30,000 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 grouped 2
Total..
1
2

i

:
,
I
;
!
!
|

17,055,796
2,612, 539
12, 634, 088
5,830
3,886,708
3,184,707
2,794,442
2,367,965
2,318,200
1,906,659
1,847,098
1,831,018
1,785,870
1,438,918
6,447, 020
3, 657,194
2,814,901
3,192,928
1,792, 754
1,477, 015
850,856
1,489, 025
671,377
460,356
970,076
518,997
417,748

12,735,185
1,961,762
7, 645, 215
2,800
871 ! 1, 600,210
4,102 I
1,127,300
3,110
855,100
4,043 I
637,163
556,381
6,725 •
433,000
2,964
374,400
346,900
7,224 |
296,900
221,300
857,900
44,045 !
361, 800
46,031 !
16,404 !
226, 503
216, 700
4,985 ;
79,600
32,170 i
55, 000
24,000
34, 800
16, 200
10, 200
16,100
6,000
4,800

540,249 I
1,105,362
680,738 I
10,135 j
205,504 |
397,177 i
325,873 I
334,809 i
322,809
275,787
345,805 ;
338,619 i
358,565 I
299,660 i
1,443,925 i
866,216 I
800,672 i
853,463 i
566,717 ;
901,654 !
721,803
899,533 !
233, 566

671,134
(2)

4,940
592
2,839
1
705
492
373
280
244
182
161
146
132
99
376
163
103
93
40
27
13
20
8
5
8
3
2

2,000

223,499 I
(2)
!

111,795 !

3,318
5,710
2,395
1,783
20, 470
225
9,091
2,455
783
586
10,906
35,471
6,497
4,237
614
5,253
1,714
9,471
148
1,488
1,185

64, 453
55, 675
58,469
57, 083
60, 247
52,942
52, 633
54,452
57,103
47, 099
211,381
124,422
95,813
114, 636
58,317
30,137
15, 425
21,043
13, 557
1,948
10,215
15, 591
3,683

111,795

|

128, 801

128, 801

$104, 938
109,254
102,376
125,256
254,328 i
188,821
122,166
229,412 i
75, 855
155, 410
482,573

$1,767
4,152
5,160
6,384
6,745

;
i
I
i
!

10,474 L
12,376 L
11,889 !.
80,198 L
75,833 .
86,047 |_
135,818 ;
106,777
102,757 '
70,169 |
139,963 i
56,389 i
46,727 i
140,597 |
102,300 j
58,477 I
43, 071
(2)

$10, 402
10,900
9, 598
11, 743
24,422
17,702 I
11,453
21,677 S
7,112
14, 569
46,616 i
(2)

!

64, 453
57,442
62,621
62, 243
66, 631
59, 687
61, 439
64, 926
69,479
58,988
291, 579
200, 255
181, 860
260, 856
175,994
142, 492
97, 337
185,428
87, 648
60,128
172,489
125, 003
76, 729
89, 687
(2)

2,145, 579 ;

1,800

49, 591 ! 156, 500, 260 !

282,450 1 117,566,375

CO

H

M

o
o

" ( * ) " •

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




569,182 i
174,930 i
192,156

45,362
12,987
21,974

1, 668, 663
18, 664, 701 I

870,944 j _
353, 530 j 2, 821,333 i 1, 700,346

412,888

81,651 i

1, 725, 764

267,845 i

494,

539

3,693,955

TABLE IS,—Personal returns—Distribution by income classes— Continued
OO

GEORGIA
I

Exemption from normal tax

Income class

Under $1,000 i
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...
$80,000 to $90,000...
$90,000 to $100,000..
$100,000 to $150,000.
$150,000 to $200,000.




N u m b e r of ]
returns | Net income

3,573
196
9,251
9,926
20, 009
5,745
4,584
7,392
1,158
4,125
9
,188
1,
871
574
475
360
247
225
181
143
122
363
205
129
129
72
31
16
16
5
3
14
3

$2,357, 962
124, 782
14, 523, 083
14, 605, 472
48, 436, 785
14, 717,374
15,410, 248
25,411,274
5, 020,149
18, 351,397
49,075
6, 534, 240
5, 626,181
4, 291, 206
4,031,824
3,418, 653
2, 603, 563
2, 592, 585
2,260,936
1,921, 591
1, 767,470
6, 275, 666
4, 560,126
3, 525,139
4,402,279
3,112,070
1, 680,848
1,017,112
1,189, 047
420,832
286,878
1, 635,267

Prior year
loss
deduction
from net
income for
net taxable
income

$18,358 :
62,735 ,
97, 200
18,411
95,093
19,009
361,743
24,078
229
1,690
34,744
19,442
23,140
40,981
7,989
23,061
45,134
11,013
23,733
76, 577
25,388
62, 708
56,890
51,998
142,770
154,059

Personal
exemption

$6, 509,912
5,600
24, 629, 255
10,010,126
62, 603,345
9,809,431
16,674,875
19, 757,066
3, 744,832
12,180,019
20,400
2,863,692
2,081,840
1, 374,400
1,098,717
862,250
571,000
551,100
406,699
333,900
296,800
827, 600
467, 771
293,929
287, 600
179, 795
73,100
27, 000
31,100
9,320
4,000
30,000
(2)

i Interest on Capital net
; Govern- j gain from
! ment
! sale of
Dividends ! obligations assets held
not wholly for more
exempt ! than two
from tax j years
$439, 225
21,560
567, 772
128,436
1,066, 758
348,905
1,014,452
397, 530
2, 256, 040
738, 557
41,468
372,316
666,871
472,010
640,855
577,999
573,188
516,935
510,214
498, 648
413, 215
2,009,048
1,464,117
1,020,958
1,684,882
778, 780
336, 502
483,158
984,499
161,987
191,260
1, 283,816
(2)

$7, 738
224
4,278
1,492
1,610

Norma
tax

Tax on
capital net
gain
(123^ per
cent)

Total tax

$2,909

$2,909

"I33,"93l"

i33931

139,497

139,497

943

158, §88

"I58,"O88

9,244
7,801
7,700
8,551
4,957
14,571
10,393
4,011
2,642
23, 569
2,042
1,077
24,805
18,833
6,363
3,633
28,389
499

161, 515

161, 515

100, 520
92, 879
87,048
91, 247
79,671
62,932
68,407
63,453
55,440
51,370
175,676
135,581
114,915
125, 550
111, 937
61,002
27,207
12,367
12, 591
1,884
16, 692
(2)

100,520
95,934
93,406
100,070
88,931
72,341
80,141
75,888
69,908
65, 713
253,132
230,673
220, 704
323, 714
304,241
186,783
124,847
135,944

595
3,259
2,383
2,234

!

$138, 572
64,051
67,013
40,895
12,585
26,408
84,693 :
396.847

$3,055
6,358
8,823
9,260
9,409
11,734
12,435
14,468
14,343
77,456
95,092
105, 789
184,848
184,233
119,478
93,805
122,397 I
51,631
29, 786
221,348
(2)

$13,316
8,071
6,283
3,835
1,180
2,476
7,940
38,735

39, 610
276, 775
(2)

H
C

$200,0001 o $250,00('» . _
$250,000 to $300,000
$300,000 to $400,000. .
$400,000 to $000,000.. ._
$500,000 to $750,000.
$750,000 to $1,000,000
$1,000,000 10 $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 ami over .
C'lasses grouped 2 .
Total

[

(2)

K2)

^)

C2)

(2)

-

. _ .
727, 230

. __
71, 341

222,888,344

'
:

9,700

23, 242,132

102,076

580,171

1,498,173 i 178,626,174

203,836

5, 551

149,145

933,140

2,149, 860

1,524,893

9,570

164,266

91,406 |

3,766,159

HAWAII

Ul

H

1

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 $4 000 l
$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

G9S
52
2.112
2, 301
2 119
1 034
599
1,355
192
734
r>76
228
123
110
78
39
51
23
24
28
73
39
32
31
21
14
r

$457,146
27, 546
3, 239, 596
3,175,308
5,138,432
2, 609, 835
2.021,440
4, 722,002
861,100
3 289 107
1, 509,295
1,469,851
916,793
937,473
740,317
407,367
587,893
286,479
323,449
406,712
1.247,772
862,390
867,566
1,088,256
935,101
785,927
311,371

$1,837,342
55,000
6, 592, 250
2,324, 655
7,303 832
1, 743, 306
2,372. 960
3, 559, 990
778,248
2 050,209

$76,362

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




$30,084
9,765
209, 951
44,110
137, 949
83,629
151,145
129, 859
255, 902
226 043

684,400
561,150
296, 550
258, 900
179, 800
87, 500
111,100
50, 586
54,300
55,894
146,965
86,800
63,330
63,474
42,700
19,400
8,000

108,180
274,035
191,495
213,411
214, 588
130,809
233,366
109,834
92,923
259,201
570,060
465,214
444,701
697,532
717, 527
504,011
237,726

....
$572

$572

H
£

$15
12
35
436
458

24,526

i

24,526

£

23, 812

;

23,812

^

30. 829

!

30,829

^

5,786

31,082

;

264
282
134
605
136
14,886
1,284

22,003
21,059
15, 782
17, 731
14,385
7,783
13,124
5,967
8,579
7,596
26, 236
16,743
19,256
19,101
15,261
12,298
3,969

_ 22,003

22
5,922
2,399
505
48
2,245
1,658
539

$6, 941
7,762
73,281

-_.
$767
1,312
2,081
2,046
1,427
2,693
1,801
2,246
3,383
15,295
18,020
26,423
49,984
59,036
53,440
30,429

1
!

$651
728 i
6,870

31,082
21,826

17.094
19,812
16,431
9,210
15,817
7,768
10,825
10,979
41,531
34,763
45,679
69.736
75.025
72, 608
34,398

5

5

Q
S

Hi
M

TABLE 13.—Personal returns—Distribution by income classes—Continued
HAWAII—Continued

Income class

$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 $l,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.

Prior year
loss
deduction
from net
income for
net taxable
income

Number of
Net income
returns

$465,002
592,421
191,350
1,380,926

,131 I

Personal
exemption

Dividends

$13,671
18,000
6,400
22,400

Interest on Capital net.
Governgain from
ment
sale of |
' obligations assets held |
not wholly for more j
exempt
than two
from tax
years {

$294,588
401,038 I
90,692
918, 980
(2)

(2)

$32
196
15
3,894
(2)

"V
$10,539 i
4,388 i
38,738
271, 552
(2)

Normal
tax

Surtax

Tax on
capital net
gain
(123^ per

Total tax

cent)

$7,752
11, 773
3,570
16, 724
(2)

$56, 237
81,470
20,701
225, 838

$987
412
4,0G7
27,026
(2)

$64,976
93,655
28,338
269, 588
(2)

o

o
o

g
974,027
12.421

4,000

42, 829, 250

137,493 j

31.453,112

9,069,072

292,420

620,724
41,889 !

62, 961

705,621

460,474

136,019 i
790,648

27,413

226,393

i, 154

1,319, 276

IDAHO
Under $1,0001..
Under $1,000
$1,000 to $2,000 1
$1,000 t o $2,000.
$2,000 to $3,000 i
$2,000 to $3,000.
$3,000 to $4,000 *




in
H

2,030
9!
4,984 |
4,680
6,384
1,776
1,189

$1,362,672
4,768
7,899,020
6.775,860
15,403,117
4,383,2,0
3,907,978

$3,325
L
i
|.
!
I.
I

12,345 !
18,615
21,916

$3,662,748
4,580
14,569,686
4,739,278
20,119,992
2,678,804 i
4,349,992 |

$28,582
$96
88,545
15,889
166,743
27,321
173, 829

2,514
1,186
445

60,548

56,806
1.390

60,548 !.

56,806

$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
$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

2,036
153

135
70
40
$1
16
13
15
5
10
23
9
4
4
3
1
2

T, 045, 738
658,344
4,907,939
16,780
1,640,069
858,731
524,815
339,568
294,194
166,408
147,969
189,607
67,463
145,103
405,586
201,429
116,191
136,753
134,530
(2)

3,307
26,455

10,684
18,051
24,644

149,143 I
140,500 !
181,601 ;
13,450
138,409
80,220
54, 518
104, 738
64,059
46,472
31,004
51, 597
34,950
11,515
180,834
46, 618
30,816
23,398
9,411
(2)

603 ! « . _ . . . . _ , , .
1,090
10
508
148
110

70

73,847

73,847

60,2

60,255
25,694
15,491
15,177
7,121
8,160
4,047
4,513
5,126
939
5,466
9,269
6,334
4,282
6,008
6,900
<*)

$361
2,464
732
813
577
661
1,115
468
1,081
5,065
3,680
3,976
6,126
8,705

25,694
15,852
17,641
7,853
8,973
4,624
5,174
6,241
1,407
6,547
14,334
10,014
8,258
12,134
15,605
(2)

(2)

o
GO

3
o
o

659,431

1,769,536

9,000

25,012 i 58,393,333

1,916,967

59,215,794

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




1, 412,333
591,250
2, 719,998
6,000
660,933
288,700
136,650
63,800
45,100
27,650
19,400
21,400
13,000
14,700
31,000
10, 600
6,000
5,200
8,000
2
()

111,208

3,256

2,005,370 !

14,701

730
376, 8

13, 563

14,293

49,387

426,196

TABLE 13.—Personal returns—Distribution by income classes—Continued
to

ILLINOIS
Exemption from normal tax
Number of Net income
returns

Income class

Under $1,000 K.
U n d e r $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
$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




29, 764
2,514
61, 765
141, 701
145, 419
70, 253
27, 379
75, 309
6,356
00, 505
199
11,036
8,553
6,249
4, 460
3,443
2,653
2,250
1,844
1, 515
1,290
4,293
2,338
1,477
1,607
786
457
275
187
126
82
239

$20, 293,805
1, 209, 720
96, 027, 910
201, 269, 979
352, 919,057
179, 022,168
90, 860, 510
261,165, 632
27, 937, 029
271, 822.476
1, 095, 017
60, 765, 232
52,059, 591
46, 673, 936
38, 788, 962
32, 646,452
27,800,140
25,857,464
22, 988,514
20, 415, 524
18, 697, 639
73, 903,866
52,127,004
40, 358,378
55, 206,073
34, 932,108
24,873, 664
17, 769, 643
13, 905,154
10, 660, 578
7, 795, 977
28, 590,095
11.629.254

Prior year
loss
deduction
from net
income for
net taxable
income

$185, 585

51,579

25,225
2,793
21,434
55,114
25,223
55,830 j
37, 706
69, 756
33,186
51, 236
85,339
137,988
52,103
80, 645
127, 597
100,191
67,844
127, 942
24, 997
161,942

Personal
exemption

I Interest on | Capital net|
I Govern- | gain from | Normal

Surtax

Dividends

Tax on
capital net
gain*
Total tax
(12H per
cent)
I

$45, 266, 740
28,854
157, 244, 952
141, 298, 728
432,067,-440 I
114,714,004 !
95,840,808 ;
179,021,812 I
21,533,316 I
155,759,695 |
404,983 I
25,147,696
18, 260, 252
14,400, 285
10,090, 730
7, 748, 675
5,955,875
5,032, 678
4,165,340
3,354,850
2,807,927
9, 212, 755
4, 914, 517
3,133, 604
3,387,750
1,615,900
943,000
526,400
373,000
249,400
151, 000
422, 700
121.53K

$1,387,080
217,145
6,049,305
2, 930,937
10,177, 532
4, 549, 522
8, 256,165
7, 611,169
11,135, 040
11,760,201
1, 360, 647
2, 768,113
4,154,140
4, 340,488
4,151, 714
3, 726, 208
4, 076, 685
3, 844, 506
3, 606, 693
3, 671,130
3, 765,847
16, 799, 699
15, 006, 664
12,449, 947
17, 951,495
13, 534,467
9, 201, 284
7,071, 825
6, 639,140
4, 738,073
3,434, 674
15,145,871
6. 753.954

$110,961
26, 255
$28,400
32, 075
99, 993
T 726," 740*
422, 243
1, 780,491
157, 055
333, 604
2,235,660 I
83, 973
19, 574
231.885
3,118,850
24, 567
1,009,714 i
52, 061
969,508 ;
70, 209
50, 729
1,009,536
36, 536
930,000 !
887,792 ;
33, 216
794,939 !
29,180
775,891 !
68, 610
716,117 j
48,177
658,567 j
35, 712
609,337 i
24. 776
218,828
2,458,366 j
210, 936
1,781,013 !
155,172
1,384,600 !
292, 683 $1,175,872 1,802,360 !
215.886
1. 550,187 1,036,773 |
146,102 1,682,407
732,735 !
154,150 1,716,675
461,785 I
178,863 1, 330,008
351,151 I
125,159 1,244,079
258,709 !
205,924 !
746,094
17,185
590,663 I
79, 969
4, 453,806
172.774 i
23.924
2.758.910

$28,400
"I," 726," 740

2
CO

"I," 786,491
O
2, 235, 660
~3~li8~856
$28, 630
68, 914
82, 941
90,396
99,195
129,034
130,950
142, 384
154, 500
920, 594
1,102,474
1, 241, 032
2, 377,889
2,085,921
1, 847, 606
1, 521,853
1,442,412
1,228,818
1,053,547
4, 469, 086
1.967. P.48

$115,405
160, 483
169, 286
166,143
121,729
116,818
71,634
426,410
269.131

1, 009, 714
998,138
1,078, 450
1,012,941
978,188
894,134
904,925
847,067
800,951
763,83?
3, 378, 960
2,883,487
2, 625, 632
4, 295, 654
3, 283,177
2, 749, 627
2,149, 781
1,915, 292
1, 604,Uh
1,331,105
5,486,159
2, 409, 55-$

c

c

$200,000 to $250,000
$250,000 to $300,000..
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000
$1,000,000 t o $1,500.000..-.
$1,500,000 t o $2,000,000
$2,000,000 to $3,000,000....
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000. _
$5,000,000 and over
Classes grouped 2
Total.

28
12
IS
15
13 !
5 i
]

6, 218,109
3, 224, 226
6,178,067
6, 603, 690
8, 239,336
4.127,041

80, 505
2, 907

54,500
22,600 i
26,572 \
25,000
17,200
5,000 I

3, 548, 732
1,832,801
2, 654,355
2, 438, 905
4,184,809
3,366, 585

19,765
67, 328
5,391
51,123
1,528
1.541

()
4, 511, 964

1 706,644
,
817, 616
3 165,412
,
2,667, 614
4,487,037
852, 575

(2)

88,008
39, 384
39,387
90, 216
28,990
6, 986

1 135,724
,
667, 937
836,130
1 164,810
,
1 014, 701
,
1 131, 479
,

160,796
76,923
299, 293
251, 272
421, 736
81,638

1,384,528
784,244
1,174,810
1, 506,298
1, 465,427
1, 220,103

j

4 I
()
16, 301,102
676,489 2,272,960,122

2,000 ,
1,664,667 1,465,350,074

254,805,511

(2)

(2)

619

10,867,820

97,250

1,928,757

3,957,543

41,222,756

28,884,616

30,065,362

1,021,454

3,047,461

3,930,151;

62,880,129

$2, 893

m

j

~4l9~8ll

H

INDIANA
U n d e r $1,000 !
U n d e r $1,000
$1,000 t o $2,000 1 . .
$1,000 t o $2,000
$2,000 t o $3,000 i . .
$2,000 t o $3,000
$3,000 t o $4,000 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 t o $40,000$40,000 t o $50,000..
$50,000 t o $60,000..
$60,000 t o $70,000..
1

6,356
281
23, 518
35,085
49,940
18, 487
6, 492
18,068
1,180
8,700
8
2, 522
1,880
1,248
902
703
493
351
326
278
212
713
393
200
219
95
58
38

|
i
I
I

$4,539,455
115,868
35,864,774
49,671,505
120,132, 440
48,212,406
21, 500,078
62, 316, 542
5,066,962
38,830,092
45,483 i
13,869,306
12,199,798
9,342,915
7,654,713
6, 664, 481
5,173.781
4,042,496
4,065, 636
3,749,137
3,078,505
12, 296, OSS
8,719,893
5,468,825 :
7,575,960 i
4,232,546 !
3.177,820 j
2; 443,899 I

$10, 289

31, 509

3, 316
12,810
3,167
14, 421
7,956
2,465
852
9,831
4,366
12,662
5,137
14, 210

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




$9,969, 840 !
2, 251 I
59,128.960 '
35,286,718 '.
150, 337, 560 i
35,645,299
22,782,628 :
49,123,263 ;
4,196, 428
25,708,187
21,400 i
6,094,989 ;
4, 398,897
2,932,020
2,102,988
1,643,264
1,131,400 :
796,919 i
718,900 [
616,700 ;
448,000
1,570,300 i
867,886 i
413,375 |
447,191 j
206,000 j
105,400 I
74,200 '

$252, 923 |
17, 684 i
883,620 :
426,843
1,033,349
649,960
1,721,841 i
881,861 >
1,204,984
1, 507, 464 i
39,286 :
800,086
1, 320, 612
1,333,267
1, 424, 579
1,104,711
1,023,614
764,718
987, 490
1, 013,400
720,076
3, 631, 241
2, 650,972 !
2.211,104 i
3, 333, 782 !
1,736,303 I
1,698,934 !
947.815 >

$4,722 i
>,893
5,675
17,859
23, 608
6,510
123,215

!
|
i
!
!

4 1 9 , 8 1 1 |._

I

371,735

348,897 j

$95, 541
216,216
176, 384
86, 838

360,045

371,735 i
9,623 j .
917 L
15,344 L
17,215 :.
19,957 >10,607 i.
33,435 L
17,260 :.
11,951 ;14,102 ! 6,051 •40,019 !.
24,675 I20,675 :.
19,139 i.
204,124 !
26,099 1
7, 229 !
6-968 i

360,045 |

348,897

214, 510 !
209,561 i
180,502 i
169,249 |
161,603 !
128,872 i
111,029 i
110, 878 '
103,749 I
89,447 !
355, 360 I
268,261 !
157, 325
228, 393
116,818
71, 728 I
78, 230 '

214, 510
216, 478
194, 334
180,071
179,845
147,195
129, 368
134,269
130,110
115,029
508, 570
455,318
326,982
577,125
389,712
330,640
320, 518

$6, 917
13,832
16,822
18, 242
18,323
18, 339
23, 391
26,361
25, 582
153, 210
187,057
169,657
339, 248
251, 383
241,985
234, 222

21,511 i
16,927 \

M

a
o
o
g

TABLE 13.—Personal returns—Distribution by income classes—Continued
INDIANA—Continued
I

Exemption from normal tax
Numbejr of

Income class

$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
Total

returns

20
18
20
15
7

I

Net income

1
| Interest on

Personal i
exemption j

$1, 492,341
t, 523,853
1,908,794
1,753,623
1,197,976

3

(2)

-

$610, 206
1,107,367
1,023,749
938,913
880,841

__ . _ . :

510,507,072

$29, 417
30, 611
1,907
14,688
12, 305

Normal !
tax
1

$44,400
32,521
43, 530
30,419
16,160

$46,878
149,960
75, 347
252, 852
75, 359

$4,394
14,059
7,064
24,150
7,065

$218, 743
229,214
335, 471
341, 348
294, 497

(2)

(2)
(2)

(2)

i

(2)

(2)

|

(2)

(2)

(2)
(2)

(T)

(2)

(2)

(2)

(2)

(2)

i

8,000
;

$169,949
182.634
284,877
286,779
271, 272

Total tax

(2)

i

$132,991

i
i
j
1

Tax on
capital net
gain
(12^ per
cent)

qfeurtax
nrtav

;

(T)

2,579,081

178 831 !
i

Capital net
Govern- gain from
ment
sale of
obligations assets held
not wholly for more
exempt
than two
from tax
years

!

(2)

—

i

i

Dividends

$37, 200
37,600
37, 317
33,600
10,000

(T)
(2)

1

__
- . .

Prior year
loss
deduction
from net
income for
net taxable
income

295. 406

416 934 680

40 179 001

1,869, 513
775,907

26,821 I
4,452,747

3,044, 888

:

198,675

178,544

404,040

3 138 757

291,264

7,882, 768

IOWA
Under $1,0001.-.
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 , 0 0 0 - .
$3,000 t o $4,000 1-




47,254,944
29,440,645
111,691,857
25,132,104
19,233,456

$1, 507
645
9,112
8,080
6,816
10,188
6,038

I

1
$2,164

i

302,457

1

271, 745

...i

11

$2,164

'

302,457

;

271,745

ui
H

a
Ul

$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
§s! $6,000 to $7,000
*• $7,000 to $8,000
£ $8,000 to $9,000
$9,000 to $10,000
K , $10,000 to $11,000
O* $11,000 to $12,000
-i- $12,000 to $13,000
$13,000 to $14,000.
$14,000 to $15,000
• a $15,000 to $20,000
M $20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,C00 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000
$5,000,000 and over
Classes grouped 2
Total
1
2

..

.

.

12, 745
1,752
6,025
71
1,939
1,323
804
592
425
285
248
175
142
134
397
172
113
116
42
21
11
4
9
6
7
3
1
1
1
1

43,984, 623
7, 855, 580
26, 823, 269
387,146
10, 635, 915
8, 561, 778
6,007,314
5,023, 947
4,035,081
2, 985, 500
2,845, 533
2,184,066
1, 914, 602
1.940, 553
6, 837, 571
3, 838,178
3, 088, 769
3, 991,165
1,882, 084
1,136, 743
716,286
295, 538
760, 785
575, 277
800, 722
517,253
(2)
(2)

13,881
228,460
14, 776
5,267
16,052
2,655
5,608
2,288

440
27,738
4,627
15,804
16, 724
34,374
12,871

74,123

(T)
(2)

(2)
(2)

1,479, 540
3,099,434
1, 813,428
297, 693
700,666
1,005, 552
864,983
760, 722
920, 511
615,882
619, 941
626,403
517, 712
573,315
2,270, 313
1,281,081
1, 357,003
1, 986, 968
1,041,228
649, 690
569,404
251, 325
482, 370
337, 617
596, 363
219, 774
(2)
(2)

4,456
688
7,115
3,396
9,731
9,510
9,208
13, 956
12, 236
3,274
4,931
1,699
22,076
6,909
29, 722
2,743
7,173
8,269
1,740
669
9,877
4,354
7,632
2,250

(2)
(2)

320 834

320,834

271,024

271,024

166,094
147,422
118,922
112,179
96,090
76,096
74, 363
56,019
48,342
52,164
182, 941
115,348
79, 945
96, 789
38, 590
17, 945
7,664
2, 554
8,934
5,476
3,074
10, 850
(2)
(2)

137, 866
151, 228
100, 565
135, 545
(2)
(2)
(2)
(2)

12, 924
14,178
9,428
13, 625
(2)
(2)

166,094
152,156
127, 835
123,184
107,192
86, 708
87,252
68,384
61, 542
67,853
268,022
196, 556
174, 652
274, 590
160,045
106, 351
78,015
37, 868
101, 546
80,078
116, 653
114,737
(2)
(2)

(2)
(2)

$46, 221
47, 255
162, 479
39, 293

$4, 734
8,913
11, 005
11,102
10, 612
12, 889
12, 365
13,200
15, 689
85,081
81, 208
94, 707
173, 464
115,919
71, 598
66, 668
35, 314
79, 688
60,424
104,151
90, 262
(2)
(2)
(2)
(2)

(2)
(2)

(2)
(2)

$4, 337
5,536
16,808
3,683

i

1, 548,118
135, 864

363, 242,331

5,400
490,124

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




31,844, 703
5,894,384
16,019,041
201,9C0
4,486, 791
3,024, 561
1,832,980
1,374,100
945,112
642,100
562,104
383,846
319,900
290,900
843,624
367,860
244, 900
236,150
73,400
39,100
17,400
3,000
13,800
4,000
6,800
6,000
2
(2)
()

302, 399

312,020, 302

31, 313,108

1,156, 610
226,000

1, 977, 062

4,541
2, 690, 566

86, 748

109, 644

200,933

1, 245, 741

190,163

4,126,470

Ul

H

o

TABLE 13.—Personal returns—Distribution by income classes—Continued
KANSAS .

Exemption from normal tax

I n c o m e class

U n d e r $1,000 *
U n d e r $1,000
$1,000 to $2,000 K..
$1,000 to $2,000
$2,000 to $3,000 i
$2,000 to $3,000
$3,000 to $4,000 L . . .
$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....
$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 to $100,000...
$100,000 to $150,000$150,000 t o $200,000..




Number of
Net income
returns

5,232
134
15,469
16, 259
24. 689
6,419
3,682
6,537
431
4,14'
49
863
578
349
263
2J8
145
97
100
82
92
216
100
55
37
21
11
5
7

$3, 764,153
50, 877
24,452,681
22, 553, 065
58, 936,153
16, 568, 046
12,146, 534
22,437, 681
1, 907, 295
^3,459,304
266, 843
4, 732,648
3, 737, 557
2, 603,141
2,232, 962
2,065,910
1, 522,404
1,108, 772
1,251,117
1,107,442
1, 328, 924
3, 694, 042
2,218,677
1,488,679
1, 274,083
903,446
597,100
323,121
516,138

Prior year
loss
deduction
from net
income for
net taxable
income

Personal
exemption

$9,655,810

$14, 224
2,384
8,676
4,907
32,157
19, 971
2,179
29, 585
17,172
30, 514
105, 260
14,986

43, 506,390
16,349,624
75.430,380
11, 868, 692
13, 578,840
17,129,960
1, 367, 080
11,653,706
126, 800
2, 078,021
1, 365,600
782, 550
605,200
507,408
331,900
219, 500
226, 300
199,000
226, 400
477,433
225, 000
120,400
92,000
46,000
24,200
9,000
15,600

Dividends

$41, 351
3,918
267,970
106, 751
621,513
605,028
370, 542
856, 709
797,008
157,515
292,911
449, 063
336, 232
323,792
387,659
347,974
197, 741
279, 483
217,070
253,282
916, 229
498, 245
441,952
430, 955
278, 733
219,480
134,128
173, 520

Interest on
Government
obligations
not whollyexempt
from tax

Capital net
gain from
sale of
assets held
for more
than two
years

Normal
tax

Surtax

Tax on
capital net
gain
(12^ per
cent)

Total tax

$1,143
$1,438

164
29
5
3,323

$1,438

183,176

"l83~176

" 136," 625

10,785
5,400
9.077
19, 055
8,041
11,508
17, 205
12, 772
2,647
13, 827
13,192
7,977
6,712
7,419
2,235
1,421
6,432
1,770
22, 633
13,103
4,145

136, 625
" 154," 607

154, e

3
o
Ul

179, 762

$6,227
40, 583
18, 682
36, 614

71, 597
62, 594
52, 681
50, 732
47,955
38, 776
31, 815
35, 363
32,029
39, 344
115, 270
79, 739
53, 815
39, 730
32, 709
14, 866
9,320
16, 920

179,

$2,015
3,785
4,852
5,658
5,305
4,895
7,161
7,654
10, 777
45,119
45, 676
45, 382
53,973
54,077
44, 899
29,670
54, 715

762

$584

71, 597
64, 609
56,466
55, 584
53,613
44,081
36, 710
42, 524
39, 683
50,121
160,389
125,415
99,197
94,287

4,934
1,752
3,433

64, 699
40, 742
75,068

3
Q
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
Total

!

~r~

2

:

"
1, 097, 743

86, 291

215,346, 538

12, 200
290, 983

208, 230, 994

1,148, 492
11,358,506

3,905
205, 925

77, 455

10, 519

182, 512

179, 561

1, 491, 382

608,125

8,747

201, 778

19, 450

2,118, 957

KENTUCKY

Ul

H
Under $1,000 1 . . . .
Under $1,000
$1,000 to $2,000 1..
$1,000 to $2,000._..
$2,000 to $3,000i..
$2,000 to $3,000....
$3,000 to $4,000 1..
$3,000 to $4,000....
$4,000 to $5,00,01..
$4,000 to $ 5 , 0 0 0 —
$5,000 to $6,000 1..
$5,000 to $6,000-..
$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
$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..

3,569
$2, 512,127
70
31, 713
14, 642, 111
9,434
13, 517, 302
9, 671
48, 260,131
19, 875
$615
12,137, 286
4,654
13, 973, 401
4,185
~20~126
18,249, 801
17, 012
1,558
6, 858, 341
2,633
11, 707, 826
5,015
108
598,179
4,335
1,435
7,876,184
6,645
1,073
6, 928, 703
3,642
772
5, 763, 784
11,163
542
4, 586,165
3,808
404
3,822,883
522
3, 008, 755
287
2,978,991
259
2, 363, 594
189
14, 297
2,126,144
158
132
1, 910,166
7,079
13,904
444
7, 551, 226
10,119
212
4, 728, 265
3, 225,493
4,423
118
4, 901, 547
142
2, 723, 853
61
2, 240, 096
41
1, 358, 261
21
1
Nontaxable. Specific exemptions exceed net income.
* Glasses grouped to conotal mt income and identity of taxpayer.




$5, 055, 900
764
23, 090,158
9, 724,129
59, 225, 578
8, 853, 782
14, 095, 498
13, 504, 216
4, 884, 274
6, 871, 438
242,153
3, 269, 518
2, 534, 594
1, 767, 269
1, 219, 800
936, 600
631, 962
588,500
415,100
351, 900
286,145
936, 700
443, 000
245,100
299, 754
111, 300
91, 651
42, 200

$481,923
5,828
1, 512, 941
228, 744
2, 259, 956
528, 507
2, 265, 350
640, 912
3, 071, 023
805, 405
471, 703
713, 042
975, 325
1,080, 037
959,972
919,161
854, 207
806, 709
666, 265
651, 494
623, 079
2, 514, 862
1, 928, 331
1, 462, 064
2, 362, 600
1, 392,190
1, 026, 424
776, 021

$37, 041

m

$793
29, 822
1,494
77, 589
3,105
40,220
12,288
863
48, 932
871
16, 757
36, 010
22, 245
35,178
22, 818
22, 230
17,577
12, 863
13, 856
13,334
28, 926
29, 978
18, 562
57, 396
10, 975
7,376
4,991

107,899

107, S
84,199

123, 691

119, 098

$86, 801
92, 792
93, 071
123, 957

84,199

123, 691

H

i—i

Cl
Ui

"119, 098

119, 001
109, 773
104, 761
92,177
85, 047
65,402
70^.477 ,
59, 690
53, 627
47, 798
202, 696
124, 798
81, 860
114,162
69. 500
58, 093
25, 716

$3, 778
8,460
10, 020
10, 542
10, 697
13,536
13,363
14, 614
15, 598
92, 810
100, 088
99, 819
216, 053
168. 504
173, 629
123, 811

$8, 957
9.510
13, 436
12,163

119,001
113,551
113,221
102,197
95, 589
76, 099
84', 013
73, 053
68, 241
63, 396
295, 506
224, 886
181, 679
339,172
247. 514
245,158
161, 690

a.
o

g

TABLE 13.—Personal returns—Distribution by income classes—Continued
00

KENTUCKY—Continued
Exemption from normal tax
Number of Net income
returns

Income class

$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 $260,000
$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

.

12
3
4
7
1
1
3
1

$888, 584
252, 270
370, 318
827, 722

Prior year
loss
deduction
from net
income for
net taxable
income

Personal
exemption

$10,769

Dividends

$24,000
3,400
9,600
9, 400

$530,850
237, 070
185, 618
789,914

Interest on
Government
obligations
not wholly
exempt
from tax
$924
16, 251
20, 201
2,347

Capital net
gain from
sale of
assets held
for more
than two
years
$33,820
2,359
108,

655

Normal
tax

$17, 467
1,936
9,033
5,915

Surtax

$96, 459
34, 307
57, 234
133,576

Tax on
capital net
gain
(12H per
cent)

$3,171
221
11,151

Total tax

$117, 097
36,464
66, 267
150, 642

I

O

1
'"•

i "

o
o
1, 494,
79, 091

12,100

657

214,415,879

116,456

159, 777,483

675, 026
34, 402,

553

7,463
670, 483

735

10, 652

219, 781

83, 411

313, 844

1, 431,190

1, 965, 261

1, 616, 679

142, 020

3, 723,960

889,

LOUISIANA
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




w

2,753
48
8,370
11, 998
15, 308
6,418
3,124

$1, 845, 381
27,123
12, 839,115
17, 015,058
36, 901, 377
16, 501, 714
10, 327, 557

$5, 487,930

$22,859

22, 571,100
12, 324, 676
48, 320, 940
11, 047, 474
11, 727, 300

$110, 224
1,112
362, 049
68,330
431, 111
431, 657
450,120 I

$14, 880
$774
24, 831
870
4,557
6,162

$774

139, 403

139, 403

153,049

~ 153,049

$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
2

7,822
782
5,268
30
1, 544
907
566
405
268
226
210
178
123
108
390
217
98
121
69
28
26

1
6
8
5
1
3
1

27,147,717 [
3,464,421 1
23,499, 848
163, 469
8,448, 557
5, 863, 610
4, 230, 439
3, 432,160
2, 549, 685
2, 367,123
2, 397, 362
2, 220,443
1, 661,088
1, 560,733
6, 718, 893
4, 886,936
2, 664, 844
4,173, 747
3, 072, 601
1, 493, 204
1, 673, 754
449, 394
420,157
573, 774
966, 524
905, 303
(2)
2
(2)
()

5,206
4,662
14, 950
4,131
16,134
9,510
12, 816
14, 537
3
30, 433
46, 380
24, 745

1,436

18,471,071 1
3,109, 432
13, 052, 642
80, 600
3,105, 500
1, 656, 550
939, 873
618, 500
392, 300
329, 800
307, 200
256, 000
170, 600
149, 800
542, 400
290, 317
123, 200
166, 800
86, 600
38, 000
35, 600
7,000
8,400
8,600
10, 300
5,800
(2)
2
(2)
()

660,311
943. 408
1,150, 606
106,172
537; 620
836,968
528, 067
811,337
440, 741
625, 688
459, 857
507,894
576, 520
427,812
1, 868, 360
1, 665, 724
1, 048, 084
1, 907, 213
1,124, 474
848, 449
749,134
207, 281
157, 732
255, 088
453, 484
120,156
(2)
2
(2)
()

45,151

239, 728

239, 728

34, 750
3,825
4,371
20, 351
4 260
5 526
11,963
15, 019
5,072
643
14, 606
6,140
19,474
32,922
10, 853
10,173
3,298
4,431
1,910
14,153
334

278,926

278, 629

2,519

of

047

8

$26, 662
416, 237
46, 539
154,154
20, 544
80, 000
181, 020
69, 340
(2)
2
(2)
()

148, 351
119, 660
106,150
85, 843
74,488
65, 770
75,186
71, 351
43,146
47,450
217,947
151, 682
82, 778
122, 497
85, 379
34, 403
47,918
11, 401
9,824
18, 070
22, 464
41, 878
2
(2)
(2)
()

$3, 373
7,506
7,423
6, 969
8,294
10, 691
12, 596
11, 536
12, 366
82, 018
105, 464
81, 847
186, 570
158, 603
115, 303
140, 348
49, 384
45, 949
91,984
150,173
206, 377
(2)
(2)
(2)

$2, 502
43, 502
5,992
18,851
1, 926
7,500
16, 970
6,501
(2)
(2)
(2)

148, 351
123, 033
113,656
93, 266
81, 452,
74, 064
85, 877
83,947
54,682
59,816
299,965
257,146
164, 625
311, 569
287, 484
155, 698
207,117
62, 711
63, 273
110, 054
189, 607
254, 756
(2)
(2)
(2)

Ul

H

1 1
—

O

Ul

_ ..

o
o

g

! - -

5,000

1, 339, 339
67, 440

213, 802,450

207, 802

155, 447, 305

677, 983

39, 230

306, 801

22, 384

21, 550, 766

364, 321

1, 301, 297

2, 517, 900

290, 728

31, 308

344,420

1, 785, 502

135, 052

4, 438, 454

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




CD

TABLE 13.—Personal returns—Distribution by income classes—Continued
MAINE
Exemption from 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 i . . .
$1,000 t o $2,000

$2,000 to $3,0001...
$2,000 to $3,000
$3,000 to $4,0001...
$3,000 to $4,000
$4,000 to $5,0001...
$4,000 to $5,000
$5,000 to $6,0001...
$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...
$80,000 to $90,000...
$90,000 to $100,000..
$100,000 to $150,000.
$150,000 to $200,000.




Number of Net income
returns

1,658
314
6,523
11, 043
11, 957
4,408
2,013
4,267
391
2,312
61
804
620
407
267
207
165
141
117
99
66
222
115
80
68
42
22
16
4
2
7

$1,163,125
163,090
9, 773, 932
14, 862,124
28, 610, 235
11,540,886
6, 718, 477
14, 839, 615
1, 704,327
10, 338, 504
334, 320
4, 416, 713
4, 013,882
3, 037,103
2, 264, 609
1, 958,183
1, 728, 269
1, 616, 787
1,458, 580
1, 338, 004
957, 034
3, 841, 943
2, 565,451
2, 203, 863
2, 322, 854
1, 863,845
1, 331,156
1,036, 649
306, 563
176, 546
660,133
698, 895
1,059, 548

Prior year
loss
deduction
from net
income for
net taxable
income

$7, 087

7,133
1,451
9, 510
10, 579
29, 517
38, 938
21,158
59,172

Personal
exemption

$2,683,915
11, 751
16, 584, 927
11,038,663
36,411,564
8, 627, 390
6, 844, 704
10, 789, 769
1, 294, 625
5, 873, 204
148, 889
1,890, 831
1,362, 583
897, 320
599.199
444,468
361, 891
309, 800
239.200
189, 571
133,038
483, 704
213, 745
143,483
127,000
85, 000
43,600
23,000
7,800
3,400
11,000
8,200
10,200

Dividends

$125,611
49, 588
812, 733
255,179
1,332, 580
539, 576
1,107, 431
730,123
677, 737
794, 278
250, 095
359,495
721, 734
538, 663
460,883
403,632
448, 584
462,105
453, 811
481, 726
333, 386
1, 312, 602
1,122, 843
1, 017, 382
1, 076,123
847, 645
709, 890
504, 312
278, 690
129,897
521, 781
411,791
644, 945

Interest on Capital net
Govern- gain from
sale of
ment
obligations assets held
not wholly for more
exempt
than two
from tax
years
$2, 048
281
16, 825
17, 381
11,071
4,203
21,371
18,194
309
24, 606
5,639
3,978
6,944
3,854
5,978
2,920
2,820
896
2,317
1,297
744
13, 942
5,458
2,907
6,566
2,837
11,387
1,724
240
1,916
824
6,845

Normal
tax

Surtax

Tax on
capital net
gain
Total tax
(12lA per
cent)

$3, 068
"I65,"635

105,635

71, 676

~~7i,~676

~~99,~518

$162, 935
8,407
25,085

28, 643
107, 310

273,498 I

99, 518

110,569

~n6,~569

66, 934
62, 501
56, 963
46, 274
44,177
39, 218
39, 344
33, 619
32, 750
23, 572
103, 896
65,376
60, 573
56, 627
49, 940
22, 290
23, 742
944
2,377
8,271
11, 655
12,964

$2, 225
4,454
5,009
5,321
6,030
7,319
8,106
9,324
7,818
48, 628
54,221
66,132
93, 590
118,109
94,165
95,247
38, 236
25,852
95,486
107,877
185, 625

!15,345
788
3,380
7, 554

2,235
11,715
26, 378

66, 934
64, 726
61,417
51,283
49,498
45, 248
46, 663
41, 725
42, 074
31, 390
152, 524
119,597
126, 705
165, 562
168, 837
119, 835
126, 543
39,180
28,229
05, 992
131, 247
224, 967

$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)
564,820

(2)

2

(2)

1,494,144
48,435

142, 964,209

6,200
193, 507

107, 906, 634

0

(2)
1,754

(2)

(2)

3,000

(2)

27, 708

821,173
20, 765, 732

2,255

(2)
496, 621
(2)

657, 932

212,331 1 1,841,019

(2)
46, 559

(2)
52,326

(2)

(2)

(2)

268, 974

61, 680

332, 728

175, 634

2, 785, 696

(2)
1,985

(2)

(2)

2,074
1, 258, 532

3,782

1, 351, 530

MARYLAND
Under $1,000!
3,935
$2, 709, 241
284
122,864
Under $1,000
17, 595, 532
$1,000 to $2,000 i__
11,429
59, 746, 756
$1,000 to $2,000..._
46, 599
55, 241,478
$2,000 to $3,000 i-_
23,113
16,406, 812
$2,000 to $3,000....
6,534
$3,000 to $4,000 1..
16, 562, 892
4,982
$3,000 to $4,000
31, 649, 964
9,071
$4,000 to $5,000 i_ _
1,173
5, 227, 595
$4,000 to $5,000....
7,620
34, 509, 368
$5,000 to $6,000 i_ _
251
1,411,479
$5,000 to $6,000....
3,204
17, 600,834
$8, 651
$6,000 to $7,000.._.
2,187
14,171,435
6,262
7,595
$7,000 to $8,000....
1,310
9, 772, 949
2,589
$8,000 to $9,000....
979
8, 281,489
2,549
$9,000 to $10,000...
703
6, 663, 561
6,300
$10,000 to $11,000..
527
5, 524, 609
$11,000 to $12,000..
416
4, 786, 986
$12,000 to $13,000..
334
4,164, 540
2,539
$13,000 to $14,000..
289
3,895, 443
$14,000 to $15,000..
265
3,837, 954
$15,000 to $20,000..
30,892
958
16,461,167
$20,000 to $25,00013, 529
516
11,482,237
$25,000 to $30,000..
8, 533, 562
311
$30,000 to $40,000..
50,909
12, 259,455
352
$40,000 to $50,000..
150
36, 071
6, 701, 250
$50,000 to $60,000..
99
47, 251
5, 345,427
$60,000 to $70,000..
827
3,314,348
51
* Nontaxable. Specific exemptions exceed net income.
2
Classes grouped to conceal net income and identity of taxpayers.




$6, 950, 587
29, 277, 513
47, 021, 439
70,046,417
10, 251, 216
18, 577, 719
21,147, 432
4, 743, 871
19, 781, 298
573, 619
7, 523, 612
5, 004, 408
3, 036, 515
2, 206, 624
1, 563, 353
1,188, 250
932, 500
744, 400
625, 278
551,900
1, 984,384
1,114,800
627, 807
719,125
323, 000
201, 500
110,000

$227,856
18, 971
819, 898
552,801
1,414, 369
510, 590
1, 042, 019
1,133, 969
1, 577, 284
1, 377,483
950, 449
1, 027, 047
1, 226, 531
1, 067, 589
1,127,097
1, 018, 892
934,031
999,005
717,029
815, 349
817,045
4, 267, 822
3, 297,085
2, 738, 083
4,151, 987
2,190, 221
2, 213, 983
1,284,574 I

S3
$3,158

$3,158

i9,173

369,173

H
M

$10, 509
6,160
837
16, 204
1,549
84, 856

288,083

288, 083

418, 508

418, 508

12, 608
14, 612
19,810
55, 315
30, 880
16,010
24, 700
9,831
5,975
8,517
37,151
62,186
27,167
28, 839
78, 491
10, 211
10, 274

275, 743
256, 740
203, 780
189, 631
167, 696
148,846
130, 461
123, 931
116, 255
120,385
529, 049
382, 718
286, 637
416, 802
222, 612
151, 375
95,979 I

o

19 "562"

$87,897
166, 566
291, 732

169, 562

$7, 930
14, 297
18, 060
18, 360
19, 541
21, 803
23,459
26, 951
31, 699
202,861
241, 333
270, 771
552,856
409, 924
399, 271
301,783

$8, 799
16, 328
23, 682
29,170 I

275, 743
264, 670
218, 077
207, 691
186,056
168,387
152, 264
147, 390
143, 206
152,084
731, 910
624, 051
557,408
978,457
574. 328
426', 932

o

o

g

TABLE 13.—Personal returns—Distribution by income classes—Continued

to

MARYLAND—Continued
Exemption from normal tax
Number of Net income
returns

Income class

$70,000 t o $80,000
$80,000 t o $90,000
$90,000 t o $100,000
$100,000 t o $150,000...
$150,000 t o $200,000...
$200,000 t o $250,000
$250,000 t o $300,000.
$300,000 t o $400,000
$400,000 t o $500,000
$500,000 t o $750,000
$750,000 t o $1,000,000
$1,000,000 t o $1,500,000
$1,500,000 t o $2,000,000.
$2,000,000 t o $3 000 000
$3,000,000 t o $4,000,000
$4,000,000 t o $5 000 000
$5,000,000 a n d over
2

_

37
17
20
21
12
4
10
5
1
1

Personal
exemption

$2,754,270
1,435,166
1, 899, 865
2,454, 090
2,000,441
902,091
2, 749, 286
(2)
(2)

$72,400
33,200
35, 200
30,600
20,000
6,000
11, 800
(2)
(2)

(2)

(2)

Dividends

$1,182,057
319, 797
728, 315
1, 554, 532
495, 583
331,165
2, 374,046
(2)
(2)
«

Interest on
Government
obligations
not wholly
exempt
from tax

Capital net
gain from
sale of
assets held
for more
than two
years

$6,368
40,630 1
14, 453
23, 342
14, 924
10,158
19, 725
(2)
(2)

5R3S3 R57
206.427
212,057
250,286
234, 296
118, 268
492, 809
(2)
(2)
(2)

«

Normal
tax

Surtax

$273. 304
158. filS
246, 254
407,093
387, 265
207, 698
643, 639
(2)
(2)

$67,521
46,928
54, 216
47,420
67, 963
25,949
7,149
(2)
(2)
(2)

|

(2)

Tax on
capital net
gain
(123-3 per
cent)

$36,703
19,353
21, 333
25,056
29, 742
11,088
47, 579
(2)
(2)
(2)

Total tax

$377,528
224, 899
321,803
479, 569
484, 970
244, 735
698, 367
(2)
(2)

o
o
7,000

3, 083,148
127, 770

401, 259, 584

$215,964

2,348,807

7,814

153, 669

42, 063

946, 095

14, 406

1,002, 564

257,044, 767

48, 853, 361

710,106

2, 833,057

5,426,333

5,830,865

283, 239

11,540,437

MASSACHUSETTS
U n d e r $1,000 K
U n d e r $1,000..
$1,000 t o $2,000
$1,000 t o $2,000
$2,000 t o $3,000
$2,000 t o $3,000
$3,000 t o $4,000




24,313
4,865
58, 311
73,356
80, 534
35, 931
13,961

$18,014, 575
2, 793,044
86, 605, 232
110, 588, 431
193, 893,031
89,155, 632
46,022, 842

Q
CO

(2)

I

Classes grouped
Total

Prior year
loss
deduction
from net
income for
net taxable
income

$36,854,153
39,712
138, 536,443
71,074,172
242,180,148
45,167, 651
47,450,811

$3, 784,175
671, 331
5,635, 710
1, 749, 632
6, 689,877
4, 412, 573

$100,858
50, 534
326, 792
56, 934
5,033
6,867
186,142

$63, 738

$63, 738

1,142,453

1,142,453

1,189,523

~lf~l89,~523

$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 $1.5,000
$15,000 to $20,000.
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000.._
$150,000 to $200,000...
$200,000 to $250,000
$250,000 to $300,000,. „
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000
$1,000,000 to $1,500,000. _
$1,500,000 to $2,000,000.
$2,000,000 to $3,000,000. .
$3,000,000 to $4,000.000
$4,000,000 to $5,000,000
$5,000,000 and over
_
Classes grouped 2

Total..
1
2

44,492

_
_.
._
_.

2,090
41,107
602
7,116
5,271
3,789
2,760
2,268
1,651
1,340
1,063
985
820
2,879
1,604
984

._
.

1,187
623
339
252
145
93
65
173

_.

155,623,128
9, 209,621
185, 842, 676
3, 291,175
39, 039, 220
34,110, 011
28,272, 066
23,479, 783
21, 500,383
17, 337, 697

15, 392, 517
13, 270,108
13, 270,929
11,880, 086
49, 640, 393
35, 926, 487
26, 789, 661
40,838, 538
27, 773, 738
18, 487, 222
16, 364,002
10,861, 262
7, 881, 989
6,167, 219
20, 736, 699
11, 626, 710
5, 755, 887
2,182, 298
4, 582, 332
3, 532,140
(2)

$71,184
19, 007
2, 652
6,887
27, 061
2,303
12,166
10, 346
26, 439
12,068
25, 586
14, 993
39, 217
54, 918
14, 752
139, 982
109, 461
14, 942
3,126
82, 798
101,071
252, 799

98,159, 214
5, 270,835
104, 081,169
1, 051,180
16, 234, 934
11, 585, 533
8,147,176
5, 883, 977
4, 825, 871
3, 432, 863
2, 755,401
2,175,334
1, 993, 240
1, 621, 531
5, 773,433
3, 202,131
1, 944,819
2, 287, 843
1,190, 342
634, 949
455,162
274, 500
163, 650
133, 600
325, 900
124, 700
44, 600
11,200
24, 200
16, 600
(2)

6, 643,976
6, 674, 586
10, 692,057
3,126,865
3, 718,115
6, 053,020
6,152, 364
5, 659,896
5,196,099
4, 453, 579
4, 527,457
3,890,422
4,152, 743
3,889,211
16, 969, 086
13, 949, 814
10, 679,937
19,442,700
13, 984,439
9, 626, 544
9,863,896
6,887, 593
4,155, 215
3,191,224
12, 393,437
6,880,169
3, 226, 658
623, 275
2, 476, 980
2, 375, 680
(2)

138,239

1, 525,432

1, 525,432

32,846
46, 792
31, 965
68, 218
58, 959
37,851
38, 719
73, 597
44, 607
40,336
80,403
31, 078
160, 786
142, 492
98,990
190, 070
104, 216
41, 496
53, 633
23, 777
19, 028
69, 579
80,113
26,132
5,716
3,113
10, 703
4,218
(2)

2,153,036

2,153,036

$506, 297
652, 716
755, 637
690, 767
521, 399
882, 772
449, 215
1, 965, 798
1, 437, 918
647, 537
639, 272
1, 053, 278
740, 826
(2)

583, 090
543, 593
522, 821
479, 855
491,109
417, 732
384, 676
341,185
347,818
316, 453
1,370, 447
1, 015, 697
777, 329
1,103, 841
717, 937
476, 261
352, 902
206,815
167, 780
143,310
457,169
224, 550
115,098
62,122
64, 975
55,160
(2)

$19, 227
41, 774
53,141
61,415
61, 495
69, 598
76, 312
91, 414
98, 071
617, 743
767, 885
820, 602
1, 797, 049
1, 750, 881
1,435, 978
1, 556, 597
1, 218, 788
912, 657
871, 489
3, 554,132
2, 372,124
1, 375, 553
420,118
1,058, 292
892,192
(2)

$48, 642
67, 935
78,634
71,161
49, 654
93, 963
45, 375
186, 282
134,806
62,159
60, 291
100,070
69, 930
(2)

583,090
562,820
564,595
532,996
552, 524
479, 227
454, 274
417,497
439,232
414, 524
1, 988,190
1, 783, 582
1,597,931
2, 949, 532
2, 536, 753
1, 990,873
1,980, 660
1,475, 257
1,174,400
1,060,174
4,197,583
2, 731, 480
1, 552, 810
542, 531
1, 223,337
1, 017, 282
(2)

Tf
5, 277, 230
415,100 1,413,015,994

Ul

H
O
m

o
o

g

72,183

14,800

1, 218,823

1,115,941

865,143, 777

242, 585,963

10, 363

1,146, 746

2, 501,195 12,090,178

171,710
17, 985, 617

1, 371,439

107, 508

1, 650,657

23, 365, 966

1,176,410

42, 527,993

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




oo

TABLE 13.—Personal returns—Distribution by income classes—Continued
MICHIGAN
Exemption from normal tax

Income class

U n d e r $1,000 i
U n d e r $1,000
$1,000 t o $2,000i_._
$1,000 t o $2,000
$2,000 t o $ 3 , 0 0 0 1 . . .

$2,000 to $3,000
$3,000 to $4,000 i...
$3,000 to $4,000
$4,000 to $5,0001...
$4,000 to $5,000
$5,000 to $6,0001...
$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 $ 5 0 , 0 0 0 —
$50,000 to $ 6 0 , 0 0 0 —
$60,000 to $70,000....
$70,000 to $ 8 0 , 0 0 0 —
$80,000 to $90,000—.
$90,000 to $100,000...
$100,000 to $150,000..
$150,000 to $200,000..




Number of Net income
returns

15,960
847
38, 254
86, 205
82, 627
32, 613
17, 288
35, 780
2, 953
16, 982
6
4,425
3,264
2,344
1,610
1,298

625
546
481
1,456
829
518
560
303
177
108
64
66
31
83
22

$11,384,194
365, 327
60, 668, 603
118, 840, 283
199, 335,161
84, 824,041
57, 721, 871
123,409, 343
12,834,881
75, 538,293
31, 615
24, 357, 982
21,131, 453
17, 511, 968
13, 631, 998
12, 295, 896
9, 346,840
9, 290,417
7,806, 300
7, 361, 054
6, 962, 028
25,022, 665
18, 465, 006
14,171, 389
19,305,186
13, 498,472
9, 672, 314
6, 995, 488
4, 768, 315
5, 596,222
2, 914, 524
10, 204, 238
3, 823, 715

Prior year
loss
deduction
from net
income for
net taxable.
income

$107,874
" "38,639

201,199

4,784
4,935
11,813
20,858
18, 899
47,162
2,760
24,131
22, 232
8,553
52,894
66, 089
36,812
19,553
26, 247
74, 581

Personal
exemption

$23,973,183
54, 919
103,080, 853
87,159, 344
251, 609, 479
65,010, 641
61, 793, 039
95,331, 739
10, 954, 962
49, 348,023
12, 800
10, 689, 356
7, 773, 908
5, 587, 533
3, 634, 351
3, 032, 983
2,036, 916
1,870, 500
1, 379, 868
1, 267,400
1,089, 547
3,194,036
1, 803,018
1,135,119
1,176,173
648, 384
368, 600
220, 500
133, 200
132, 300
56,100
135,600
41,100

Dividends

24,942
1, 892, 858
1, 368, 262
4,087, 558

1, 730, 925
4, 370, 870
3, 335, 902
4, 627,069
3, 700, 817
36,079
1,182,143
2,134, 932
2,127, 244
2,189, 847
2, 078, 254
1, 666, 710
1,824, 622
1, 480, 296
1, 526, 642
1, 641, 764
7, 238, 719
6, 033, 918
4, 528, 505
7,173,494
5, 408, 206
4,175, 867
3, 056, 902
2, 785, 226
3,174, 743
1, 398,115
6, 233,434
2, 283, 829

Interest on
Government
obligations
not wholly
exempt
from tax

Capital net
gain from
sale of
assets held
for more
than two
years

$32,007
2,824
45, 015
1,386
9,414
22, 848
135,131
21, 543
139,852
4,006
2
11, 571
7,854

28,142
13, 975
19, 600
21, 477
19, 739
12, 656
7,548
21, 650
56, 588
26, 244
63, 661
44,181
97, 255
8,632
6,984
11, 850
11, 636
3,357
23,444
6,008

Normal
tax

Surtax

Tax on
capital net
gain
(12H per
cent)

Total tax

$9, 318

i9,318

'"918," 897"

918, 897

3

549,"962~

549,962

w

781,123

781,123

H

675, 876

675,876

a

383,085
362, 880
350, 474

$337,426
430,032
842, 689
825, 247
394, 676
748, 329
464,137
1,470, 633
544,069

302, 410
247, 355
257,069
237,068
215, 984
205, 621
750,029
573,140
465, 901
580, 259
393, 616
265, 915
166,960
109,149
110,339
59, 410
159, 704
60, 208

$11,776
26,134
30,073
33, 705
33,147
41,774
44, 439
51,043
56, 985
310,121
388, 304
438,120
843,146
829, 374
703, 550
593, 848
503, 724
627,496
363,176
1, 660,503
789, 034

$34,445
41, 773
87, 691
83, 326
38, 708
72, 641
46, 706
144,965
52, 225

383,085
374, 656
376, 608
338,981
336,115
280, 502
298,843
281, 507
267,027
262, 606
1,060,150
961,444
904,021
1,457,850
1,264, 763
1,057,156
844,134
651,581
810,476
469, 292
1,965,172
901, 467

i—i

Ul

$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

16
9
7
4
3
1
1 |

3, 659, 263
2, 531,117
2, 405, 548
1, 722, 416
2, 029, 608

35, 000
11, 000
15, 000
6,000
10, 400
(2)

(2)

(2)

1

1

(2)
(2)

2

(2)
2

(2)

20, 498, 052
350, 072 1,041, 933, 086

()

2, 614, 666
1, 646, 320
1, 392, 023
606,128
667, 246
(2)
(2)
(2)
(2)

3,000
879, 874

(2)
18, 652, 681

795, 815, 874

122, 627, 327

14, 859
4,620
25, 836
48
29
(2)
(2)
(2)
145, 783

276, 921
750, 943
277, 519
708,152
813, 347
2
(2)
(2)
()

60, 407
15, 240
46, 207
37, 874
32, 459

932, 086
483, 838
675, 576
295, 030
390, 758

(2)

(2)
(2)

(2)

(2)

27, 598
70, 405
26, 019
66, 389
76, 251
(2)
(2)
(2)

(2)

4, 325, 303

43, 666

1,129, 255 13, 209, 423

9, 736, 513

5, 970, 364
17,127,124

318, 238
1,187, 380

1, 020,091
569, 483
747, 802
399, 293
499, 468
2
(2)
(2)
(2)
()

(2)
6, 332, 268
28, 051,017

MINNESOTA

$2,765,972!
461,974 !
41, 573, 329
49, 792, 343
42, 329, 625
32,914, 823
$107,986
17,172,102
33,591 |
43,443, 967
49,658 j
7, 848,197
30, 229, 408
373, 463
1,900
10, 427,107
645 i
1,330
8, 590, 752
8,021 j
929
6, 945, 923
9,311 i
658
5, 574, 549
3,752 i
460
4, 347, 200
12,972 !
415
4, 347, 558
942 j
306
3, 518, 881
272
3, 401, 815
210
2, 842, 055
178
2, 576, 389
550
9, 419, 799
32, 864
314
6,926, 319
195
5, 297, 930
201
6, 861, 397
104
4, 582, 088
66
3, 605, 927
17,230 !
28
1, 825, 497
1
Nontaxable. Specific exemptions exceed net income.
2 Classes grouped to conceal net income and identity of taxpayers.

Under $1,000 1 . . . .
Under $1,000
$1,000 to $2,000 1..
$1,000 to $2,000..-.
$2,000 to $3,000 1-.
$2,000 to $3,000....
$3,000 to $4,000i_.
$3,000 to $4,000.-..
$4,000 to $5,000i..
$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..




3,924
854
28, 372
36, 608
17, 273
12, 854
5,109
12, 535
1,793
6,746
68

$5, 633,331
64, 775
66, 773,336
36,182, 612
50, 958, 736
23, 713, 668
17, 392, 026
32, 877, 606
5, 271, 070
19, 893, 612
169, 777
4, 572, 269
3,195, 300
2,191, 206
1, 573, 615
1, 013, 815
910, 500
707, 200
633, 470
499, 500
392, 800
1, 223, 000
669,100
406, 900
390, 000
212.941
128, 400
59, 800

$1, 323, 048
81, 225
1, 267, 732
588, 654
1,196, 512
669, 300
2, 601, 423
1, 409,176
3, 776, 732
1, 652, 496
381, 858
655, 088
1, 020, 299
963, 510
996, 334
939, 435
957, 338
779, 392
724, 580
760, 639
689, 377
3, 207,185
2, 912, 559
2, 342, 202
3, 707, 111
2. 349, 975
lj 756, 744
1, 003, 074

$61
1,368
5,200
1,422
20, 283
59, 753
11, 860
148,192
24, 926
114, 374

$9, 465

$9,465

393. safi

393, 535

253, 802

253, 802

274, 308

274, 308

256, 074

256, 074

8,955
11,044
12,106
10, 650
1, 693
11, 223
702
10,104
7,679
2,149
18, 469
48,025
8,446
14,138
24, 816
13, 721
255

158,108
140, 038
133,123
116, 768
101,024
107, 008
91, 864
93, 059
75, 761
73, 743
257, 799
187, 543
151,130
160, 545
116. 684
87,805
44, 534

$81, 038
103. 383
198^ 270
34, 677

$4, 617
10, 281
12,146
11, 860
15, 321
16, 002
19, 383
19, 842
21, 220
14, 812
143, 899
162, 760
299, 360
278, 997
264, 020
181, 431

$8, 704
10, 283
19, 449
3,251

158,108
144, 655
143,404
128, 914
112,884
122, 329
107, 866
112, 442
95, 603
94, 963
372, 611
331,442
313, 890
468, 609
405, 964
371, 274
229, 216

Ul
H
i—i

O

m

o
o

g

Cm

TABLE 13.—Personal returns—Distribution by income classes—Continued
a

MINNESOTA—Continued
Exemption from normal tax
Number of Net income
returns

Income class

$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
Total

27
17
14
37
7
3

Prior year
loss
deduction
from net
income for
net taxable
income

$2,026, 205
1, 439, 282
1,325,440
4, 317,249
1, 217, 302
676, 092

Personal
exemption

$50,800
17,600
27,200
65,800
14, 800
5,200

Dividends

$1, 524,240
1,114, 855
733,946
3, 226, 435
884,329
529, 731

Interest on
Government
obligations
not wholly
exempt
from tax

Capital net
gain from
sale of
assets held
for more
than two
years

$13,806
1,659
15,535
5,347
42

$95, 258
164, 335
103, 507
446, 905
394,873
141,839

Normal
tax

$30, 500
9,907
26, 294
54, 212
6,409
2,986

Surtax

$228, 700
172, 089
176,519
718, 884
202, 873
136,351

Tax on
capital net
gain
(12H per
cent)

$8, 932
15, 407
9,588
45,395
37, 679
13, 297

Total tax

$268,132
197, 403
212,401
818, 491
246, 961
152, 634

(2)

(2)

(2)

(2)

(2)

(2)

(2)

(2)

1

(2)

(2)

(2)

(2)

(2)

(2)

(2)

(2)

1, 378, 823
134, 360

372,376, 782

3,800
$276, 972

49, 377, 258

627, 968

650, 724

277, 895, 565

628, 003

6, 353

220, 922

58, 872

286,147

2, 392, 053

3, 420, 381

3,432, 289

230, 857

7,083, 527

MISSISSIPPI
Under $1,000 x
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 l
$3,000 to $4,000




_

_

1,771
23
4,059
5,063
6,684
2,209
1,574

ii

O

2

$1,189, 525
13,127
6, 321,175
7,347,157
16, 253, 294
5, 512,863
5, 244, 286

$3,116,000

$74,144

$492

10, 930,190
5,107,979
20, 657, 440
3,496, 341
5, 857,301

102, 877
47,032
325, 622
92, 213
382, 719

4,149
6,997
6,167
66

$396
$3, 731
17, 425

$396

66, 669

66,669

57, 892

57, 892

$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
$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 _

- ,
- -

2,411
279
1,745
4
434
373
262
152
120
89
86
65
51
48
134
79
38
37
33
3
9
2
4
1
6

8, 400,183
1,177,414
7,847,625
22, 983
2, 389,847
2, 423, 250
1, 951, 985
1,295,767
1,133, 234
930, 228
982,655
811, 034
685, 526
695,659
2, 289, 410
1,768,913
1, 037,455
1, 281, 752
1, 478, 546
169', 773
561, 749
143, 062
338,165

44, 682
2,617
4, 050
2,549
4, 706
771
9, 524
6,139
983
5,426
23,098
33, 929
6,115
54, 678
29, 399
35,125




193,611
319, 784
327, 673
13, 651
130, 061
232, 357
230, 997
195, 887
160, 378
145, 554
194, 596
169, 563
127,167
106, 788
617, 385
387, 824
315, 877
288, 349
495, 733
27, 593
49, 204
46, 702
165,408

984

70, 297

70,297

8,389

82, 241

82, 241

1,631
6, 643
2,430
3,775
2,044
427
1,882
2,802
4,119

34, 846
42, 351
37, 782
28, 087
26, 807
28, 251
26, 738
22, 360
19, 988
22, 518
68, 765
60, 983
31, 516
46, 692
47, 461
7, 355
26,125
4,644
9,493

2,248
1,539
1,067
1,884
1, 607

$14, 540
56, 984

4,096

59, 340

2, 743

$1, 381
2,847
2,834
3,098
3,571
4,448
4,566
4,601
5,482
27, 235
37, 378
29, 355
55,166
86, 938
14, 783
45, 327
15, 950
47, 210

$1, 363
6,235
7,052

34, 846
43, 732
40, 629
30, 921
29, 905
31. 822
31,186
26, 926
24, 589
28, 000
96.000
98, 361
60, 871
103, 221
140, 634
22, 138
78. 504
20, 594
56, 703

1

(2)

(2)

1
1

8

(2)

(2)

(2)

(2)

(2)

(2)

(2)

8

(2)

8

1
i

j

19,300

1, 796, 367
27, 851

Ul

H
>

Ul

H

i—i

83, 494. 009

284, 947

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

2

5, 904, 813
1, 034,492
4, 788, 201
13, 200
1, 101, 400
913, 720
667, 900
364, 000
308, 300
225, 400
201,000
145, 267
121, 900
108, 300
323, 700
206, 900
89, 800
87,600
72, 400
13, 600
22, 000
4,200
7,800

65, 910, 444

437, 639

4,465

6, 404, 388

72, 646

L_ __ _
_

523, 606

49, 543

309, 731

49, 088

408, 362

654, 470

919, 800

701, 901

63, 738

1, 685,439

Q
Ul

9
o
o

TABLE 13.—Personal returns—Distribution by income classes—Continued
00

MISSOURI
Exemption from normal tax

Income class

Under $1,000 i
Under $1,000..
$1,000 to $ 2 . 0 0 0 i . . .
$1,000 to $2,000....,
$2,000 t o $ 3 , 0 0 0 1 . . .
$2,000 to $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 $6,000 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 t o $20,000...
$20,000 to $25,000...
$25,000 to $30,000. __
$30,000 to $40,000...
$40,000 to $50,000...
$50,000 to $60,000...
$60,000 to $70,000...
$70,000 to $80,000...
$80,000 to $90.000...
$90,000 to $100.000..
$100,000 to $150,000.




Number of
Net income
returns

8,306
132
26, 404
39, 733
44, 563
18, 530
6,611
19, 093
2,004
10, 659
15
3,624
2,618
1,803
1,327
1,088
721
674
458
429
333
1,132
652
395
399
223
117
67
43
28
32
49

$5, 772, 818
43, 437
41, 242, 298
56, 047, 348
106, 969, 072
48, 237, 689
21, 979, 553
65, 587, 300
8,965,512
47, 572,140
83, 095
19, 911, 205
16,948, 449
13, 492,193
11,257,599
10, 327, 409
7, 554, 358
7, 750, 720
5, 718, 021
5, 770, 803
4, 821,395
19, 479, 264
14, 548, 999
10, 786, 819
13,738,832
9, 875, 329
6,419,543
4, 332, 016
3, 210, 750
2, 359,190
3, 019,343
5,851,740

Prior year
loss
deduction
from net
income for
net taxable
income

Personal
exemption

$14, 744, 856
$19, 854
'"42," 415"
"44,"l50'
151, 028
4,461
7,819
9,346
9,039
4,401
5,384
1,240
14, 566
12,376
26,139
14,118
79, 468
95, 385
39, 277
41,469

67,997,493
40,049, 532
134, 615, 395
36, 073, 626
22, 821, 284
48, 709, 679
6, 502, 993
28,403,426
38,700
8, 453, 284
5,914, 983
4,083, 477
2,926, 433
2,382,966
1,564,400
1, 480, 350
997, 540
916.000
731,430
2, 393,053
1, 361,910
837, 800
781, 600
429,100
216,000
137, 400
91,290
58,400
47,000
83,100

Dividends

$388, 718
6,895
826, 235
537, 774
2,058, 562
903, 552
2, 487, 278
1,936,471
3, 965, 961
2,431, 049
81, 795
1, 375, 671
2,140,114
2, 230, 654
2,091,230
2,109,418
1, 793, 637
1, 947,120
1, 470, 439
1, 570,867
1,429, 943
6, 310, 092
5, 334, 394
4, 272, 090
6, 514,121
5, 620, 605
3, 727, 781
2, 018,440
1,957, 694
1, 399,852
2,162,758
3, 317, 988

Interest on
Government
obligations
not wholly
exempt
from tax

Capital net
gain from
sale of
assets held
for more
t h a n two
years

Normal
tax

Surtax

T a x on
capital net
gain
(12H per
cent)

Total tax

$3, 368
$1,103

$1,103
16,569
43, 664
36, 486
8,902
100, 263
46, 993
132, 733
41, 387

~466,~323"
340, 332

o

447,263

Ul

503, 838

$107, 759
156, 763
148,451
243, 840
187,531
136,753
385, 550
1, 054, 768

340, 332

447, 263

25, 345
35, 258
37, 058
29, 605
27,401
42,420
26, 012
20, 571
17, 206
66, 821
139, 516
71, 705
127, 342
53,400
59,107
208,157
54, 274
10, 556
105, 286
18, 602

~466~323

503, 838

306, 351
290, 530
257, 018
246, 343
245, 321
182,840
193, 538
147, 595
155, 858
129, 344
543, 249
412,733
311,196
361,400
212, 564
133, 782
99, 706
59, 216
43, 734
29, 544
95,856

$9, 489
20,151
25, 364
26,804
35, 018
32, 370
39, 812
39, 678
239,101
306, 311
330, 736
613, 045
611,140
518, 251
402, 764
349,112
299,356
401, 341
919, 707

$10,066
16,002
13, 898
23, 609
19,450
13, 605
38,154
102, 951

306, 351
300, 019
277,169
271,707
274,007
209, 644
228, 556
179,965
195, 670
169, 022
782,350
719, 044
641, 932
984, 511
839, 706
665, 931
526, 079
427,778
356,695
469, 039
1,118, 514

$150,000 t o $200,000
$200,000 t o $250,000
$250 000 t o $300 000
$300,000 t o $400,000.
$400,000 t o $500,000
$500,000 t o $750,000
$750,000 t o $1,000,000
$1,000,000 t o $1,500,000
$1,500,000 to $2,000,000 . _.
$2,000,OOOto $2,000,000
$3,000,000 to $4,000,000
$4,000,000 t o $5,000.000
$5,000,000 a n d over
2

11
3
2
1
2
1

Classes grouped

__ . .

692, 390
(2)

192, 282

605, 275, 520

_

Total

1, 908,116
657, 602

17,172
7,200

1, 273, 615
871, 255

3,000

710, 082
(2)
(2)
(2)

(2)

8
5,000

2, 343,173
621, 935

20, 562
29

79, 964, 478

9,125
13,446

23,179

8
(2)

(2)
(2)
(2)

319, 289
162,409

51, 771
4,749

380,185
180, 604

207, 394
(2)

2,173
(2)
(2)
(2)

259, 567
(2)
(2)
(2)

8

876,131

690, 328

435, 876,872

534, 211
50, 656

1, 667, 466

52, 826

475, 624

83, 864

612,314

3, 905, 592

6, 291, 974

6, 412,952

380, 292

13, 085, 218

I

MONTANA
Under $1,000 1
3,272
$2, 208,047
Under $1,000
84
49, 381
$1,000 to $2,000 1
6,728
10, 765, 465
$37, 577
$1,000 to $2,000
10, 257
14, 470,159
$2,000 to $3,000 1
10, 652
25, 712,129
$2,000 to $3,000
3,499
8, 937, 003
$3,000 to $4,000 1
7, 061, 761
2,116
84, 218
$3,000 to $4,000
10, 755, 034
3,138
$4,000 to $5,000 1
1, 547,446
356
77, 956
$4,000 to $5,000
6, 802, 758
1,523
$5,000 to $6,000 1
13, 567
136,157
25
406
$5,000 to $6,000
_
1, 973, 234
361
15, 680
$6,000 to $7,000
1,430, 655
221
$7,000 to $8,000
1, 049, 655
140
19, 657
$8,000 to $9,000
851,446
100
891
$9,000 to $10,000
588, 046
62
18, 253
$10,000 to $11,000
511, 991
49
10,153
$11,000 to $12,000
367,497
32
$12,000 to $13,000
273, 681
22
13, 571
$13,000 to $14,000
..
417, 075
31
14,362
$14,000 to $15,000
318,112
22
15, 636
$15,000 to $20,000
_
_
1,081, 779
63
21,153
$20,000 to $25,000
413, 356
19
$25,000 to $30,000
. .
_
456, 882
17
$30,000 to $40,000
205, 604
6
$40,000 to $50,000...
331, 285
7
$50,000 to $60,000
164,004
3
1
Nontaxable. Specific exemptions exceed net income.
2
Classes grouped to conceal net income and identity of taxpayers.




$5, 966, 730
38,135
19, 336, 830
10, 359, 337
33,143, 580
6, 568, 342
7, 689, 222
8, 285, 290
1, 449, 378
4, 220, 543
71, 600
887, 850
524, 600
331, 544
239, 000
127,400
120, 600
70, 850
47, 600
73,100
54, 300
146, 700
41, 200
38,400
13,000
15,000
5,000

$115,091
130, 454
104, 314
336, 073
64,159
422, 284
175,050
194, 613
331, 020
78, 247
109, 376
148, 730
185, 285
241,407
126, 925
67,443
96, 235
61,157
93,149
98, 747
448, 667
106,611
190, 512
138, 076
175, 926
97, 389

$11,937
16, 310

121, 290

121, 290

69, 977

148
1,017

»9, 788

""69," 788

10, 012

65, 837

65,837

312
1,012
5,653
5,569
578

29, 571
24, 283
19, 319
17, 667
14, 364
13, 314
8,640
7,866
11,407
8,732
29,118
13, 551
12, 208
5,014
7,805
3,337

29,571
25,073
20,889
19,456
15, 980
15,025
10, 266
9,401
14, 215

o

""69," 977

233
1,274
407
914
1,453
685
3,031

$790
1,570
1,789
1,616
1,711
1,626
1,535
2,515
13, 224
7,950
13, 774
9,271
23, 033
13, 701

11, 247
42,342
21, 501
25, 982
14, 285
30,838
17,038

j

Q
O

g

TABLE 13.—Personal returns—Distribution by income classes—Continued
MONTANA—Continued
Exemption from normal tax

Total

(2)
(2)
(2)

1

(2)

(2)

(2)

(2)

Normal
tax

Surtax

Tax on
capital net
gain
(UV2 per

Total tax

cent)

(2)
(2)
(2)

333

1
1
1

Capital net
gain from
sale of
assets held
for more
than two
years

333

Personal
exemption

Interest on
Government
obligations
Dividends
not wholly
exempt
from tax
333

N e t income

333

$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 _

Number of
returns

333

Income class

Prior year
loss
deduction
from net
income for
net taxable
income

(2)

(2)

(2)




H
O

a
o
$9,200

$376,305
42,809

99, 255,947

$346, 968

$232,383

$2, 266

$7, 519

$63,087

$70, 606

99, 874, 331

4, 569, 323

63, 503

561,406

160, 000

721.406

NEBRASKA
Under $1,000* . .
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

§

3,956
295
10,104
13, 485
18,479
4,810
2,495

$2,690, 589
160, 291
15,720,181
18,458, 213
44,379,997
12,332,333
8,263,258

$7,042, 910
5,892
27, 740,394
13,476, 629
56,608, 312
8,158,806
9,182,646

$96,442
7,866
397,493
75, 547
701, 591
223,770
283,997

$374
$4,396
1,372
311
8,144

$4,396

146,972

146,972

118,365

118,365

$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 ot $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000 .
$25,000 to $30,000
$30,000 to $40,000
._
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000-...
$90,000 to $100,000$100,000 to $150,000 .
$150,000 to $200 000
$200,000 to $250,000
$250,000 to $300 000
$300,000 to $400,000
..
$400,000 to $500,000
$500,000 to $750 000
$750,000 to $1,000,000
$1,000,000 to $1 500 000
$1,500,000 to $2,000,000
$2,000,000 to $3 000 000
$3,000,000 to $4,000,000
$4 000,000 to $5 000 000
$5,000,000 and over
Classes grouped 2- .
TotaL_.
1
2

...

._.

6,238
339
6,325
66
1,063
735
474
307
262
162
144
123
95
79
222
101
67
52
32
11
8
4
3
1
6

21, 789, 218
1,484,638
28, 724, 567
359, 253
5,842,818
4, 755, 249
3, 548, 812
2, 602,867
2,489, 974
1, 700, 729
1, 650, 534
1, 534,912
1, 278, 838
1,141,275
3, 770,806
2, 255,109
1,832,091
1, 783, 299
1,407, 349
610, 663
526, 590
298,955
256,014

$21, 732
532
3,327
4,347
5,573
2,076
68,229
5,758
6,375
41,811
23, 293
38,612
34, 633
37,171
61, 240

229,141
388, 779
692,183
304, 405
283, 200
506,323
406, 404
359,887
300, 834
283,156
322,380
335, 606
307,167
225, 667
994,453
638, 342
714, 524
638, 683
695, 250
360,070
135,505
88, 626
82, 776

3,668

183 651

183, 651

787
1,224
7,406
7,510
4,701
5,212
6,997
19
101
1,419
716
1,607
1,729
1,280
1,005
12, 737
1,310
4,158
285

326, 708

326, 708

$26, 090
16, 789
42, 436
168, 649
122, 539
150, 689

89,988
80, 820
74, 035
59,073
65,444
46, 595
46,378
43, 733
36,886
34, 752
113,790
71, 434
56, 630
51,100
33, 247
15, 870
9,138
4,804
781

$2, 645
5,231
5,714
6,872
6,021
7,474
8,641
8,710
9,354
44, 807
46, 553
56,415
76,134
84,997
42, 652
26,104
17,895
11,971

$2,446
1, 574
5,325
16, 782
12,379
14,127

89,988
83, 465
79, 266
64, 787
72,316
52, 616
53,852
52,374
45, 596
44,106
158, 597
117,987
113,045
129, 680
119,818
63,847
52,024
35,078
26,879

1

(2)

(2)

(2)

(2)

(2)

(2)

(2)

(2)

1

2

2

2

2

2

2

2

Ul

(2)

2

(2)

()

()

()

()

()

()

()

()

3

Q
O

g
1, 503,140
70, 545

195,152, 562

38,890

20,100

393, 599

165,398, 830

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




15 455 889
1,195,722
17,125, 230
176, 718
2,593, 700
1, 752, 060
1, 086,200
726,122
618, 900
381, 200
329,000
273, 600
206, 600
176, 700
476, 700
236,400
139, 600
107, 200
61,400
17, 600
16,000
6,200
4,400

523, 707

592,355
11,672,422

74,072

24, 366

225, 759

48,719

298,844

1,050,899

1,738,956

693,949

101,352

2, 534, 257

TABLE 13.—Personal returns—Distribution by income classes—Continued
fcO

NEVADA
Exemption from normal tax

Number of
returns

Income class

U n d e r $1,000 L _ .
U n d e r $1,000
$1,000 t o $2,000 J __
$1,000 t o $2,000
$2,000 t o $3,000 i _
$2,000 t o $3,000
$3,000 t o $4,000 i
$3,000 t o $4,000
$4,000 t o $5,000 i__
$4,000 t o $5,000
$5,000 t o $6,000 i
$5,000 t o $6,000
$6,000 to $7,000..
$7,000 to $8,000
$8,000 t o $9,000-.
$9,000 t o $10,000
$10,000 t o $11,000
$11,000 t o $12,000
$12,000 t o $13,000
$13,000 t o $14,000
$14,000 t o $15,000
$15,000 t o $20,000
$20,000 t o $25,000
$25,000 to $30,000
$30,000 t o $40,000$40,000 t o $50,000
$50,000 t o $60,000
$60,000 t o $70,000
$70,000 t o $80,000
$80,000 t o $90,000
$90,000 t o $100,000
$100,000 t o $150,000
$150,000 t o $200,000




605
6
1,139
3,008
1,931
1,076
320
1,324
41
670
1
129
70
47
26
19
8
8
7
6
2
13
4
3

.

._

1
.2

1

Net income

$402,820
1,720
1,804,460
4,300,410
4, 674, 674
2, 731,491
1,070,157
4, 595, 221
181, 254
3,009, 576
5,199
713,363
450, 004
351, 633
218,215
181,424
84, 745
89, 796
87, 874
80,855
29, 366
220, 504
86, 864
78, 891

Prior year
loss
deduction
from net
income for
net taxable
income

Personal
exemption

Dividends

Interest on Capital net
Governgain from
ment
sale of
obligations assets held
not wholly
for more
exempt
than two
from tax
years

Normal
tax

Surtax

Tax on
capital net
gain
(12^ per
cent)

Total tax

$1,064,960

3,343

$21
$49

$4,222

$11,982

$49

3,160, 499
3,082, 264
5,909, 787
1,907,858
1,159,532
3,068, 652
147,388
1, 655, 727
5,300
268,000
150,682
84,400
60,200
34, 400
12,400
17,900
15,400
9,800
6,300
20, 799
7,800
8,100

41, 652
8,730
34, 625
34,898
75, 763
147,008
70, 779
102, 285

247
169
117
8

36,206

36,206

23, 585

23, 585

16,178

41, 399

41,399

5,521

37,477

37,477

4,933
166
162

11,852
8,861
6,877
5,017
5,103
3,200
2,804
2,689
2,126
1,122
9,340
1,833
2,166

54, 253
30, 701
98,158
27,175
23,871
2,919
9,180
15, 641
26, 656
370
19,050
42,692
27,384

1,724
678

1,362

$

«

(2)

(2)

(2)

c2)

o

(»)

(2)

(2)

11,852
9,148
7,420
5,473
5,611
3,510
3,137
3,194
2,686
1,373
12, 255
3,460
4,444

$287
543
456
508
310
333
505
560
251
2,915
1,627
2,278
(2)

(2)

(2)

(>)

(2)

xn

H
i—i
O
Ul

$200,000 to $250,000
$250,000 to $300,000 _
$300,000 to $400,000
$400,000 to $500,000$500,000 t o $750,000_ _
$750,000 to $1,000,000
$1,000,000 t o $1,500,000.
$1,500,000 t o $2,000,000 _ _
$2,000,000 t o $3,000,000
$3,000,000 t o $4,000,000
$4,000,000 t o $5,000,000
$5,000,000 a n d over

Classes grouped

1

_

1

2

Total

261, 095
10,467 |
I

25,711,611

7,200
7,565

21,865, 348

154, 772

1,716

$35, 827

3,215

21, 372

$4, 425

29,012

1,060,547 |

33,002

35, 827

204, 921

31,945

4,425

241, 291

NEW HAMPSHIRE
Under $1,000 L...
Under $1,000
$1,000 to $2,000 1..
$1,000 to $2,000....
$2,000 to $3,000 1..
$2,000 to $3,000....
$3,000 to $4,000 i .
$3,000 to $4,000....
$4,000 to $5,000 i.
$4,000 to $5,000....
$5,000 to $6,000i_.
$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..
1
2

1,599
200
4,904
8,325
8,837
3,364
1,450
3, 781
324
1,773
55
511
407
258
193
136
106
87
78
61
43
145
83
44
37
31
12
4

$1,154,589
82, 224
7, 717, 657
11,759,478
21,151,052
8, 743, 242
4, 823, 580
13,136, 796
1,424, 291
7,941, 626
300, 294
2,810, 707
2, 630,262
1, 931,835
1, 636, 736
1, 291,024
1,114,508
1,005,118
976, 600
824,251
625,160
2,499, 259
1, 869, 567
1,191, 534
1, 272, 275
1, 366, 531
672, 683
256,355

$2, 263, 765
$10,112

11,263
7,712
15,158
2,355

6,125
31, 657
22,296
3,230

12, 715, 389
8, 371, 414
27, 056,059
6, 348, 273
5,096, 294
9, 437, 659
1,097,069
4, 768,440
111,600
1,129,260
884, 495
567, 240
418, 570
296,900
215,113
175, 321
163, 789
125, 200
94, 208
290, 200
167,025
88, 200
70,100
56,000
31,000
4,000

$113,620
25,195
726, 932
165,110
689, 560
293,060
673,059
654, 799
529, 634
678,349
220,181
331,107
606, 905
499, 835
387, 291
361, 970
309,840
289, 612
302,440
234, 807
1,104, 735
979, 770
641, 977
609, 915
702, 664
300, 081
212,886

$44
$1, 729
411
2,332
6,328
426
402
2,984
8,075
9,535
261
2,648
8,341
2,332
5,146
2,533
2,294
2,249
844
1,729
15, 634
18, 631
11, 940
2,767
7.999
2,630
1,879

$1, 729

ui

~97,~135~

"97," 135

i—i

62, 873

"62,873

95,920

"95,920

"75," 168'

$53,168
84, 747
23, 236

40, 543
38, 858
34,189
35, 561
29, 936
27, 624
28,919
29, 646
25, 006
19, 360
85,627
86, 090
63, 835
91, 494
118,726
74,140
29,831

W-

o

75,168

40, 543
37,398
31,316
31,913
26,340
23, 624

H

Q

24, 317
24,051
19, 275
14, 238
55,028
45, 961
27, 522
30, 952
31, 289
17,857
3,805

$1,460
2,873
3,648
3,596
4,000
4,602
5,595
5,731
5,122
30, 599
40,129
36, 313
54, 905
79,493
54,105
26,026

$5,637
7,944
2,178

o
o

g

N o n t a x a b l e . Specific e x e m p t i o n s exceed n e t i n c o m e .
Classes g r o u p e d to conceal n e t i n c o m e a n d i d e n t i t y of t a x p a y e r s .




CO

TABLE

13.—Personal returns—Distribution by income classes—Continued
NEW HAMPSHIRE—Continued
Exemption fronrnormal tax

Income class

$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.

_..

Number of
returns

7
10
4
6
1

Net income

Prior year
loss
deduction
from net
income for
net taxable
income

Personal
exemption

Dividends

$14,000
14,400
10, 200
(2)
(2)

$527, 616
848,014
377, 724
(2)
(2)

$341,952
483, 806
217,366
(2)
(2)

Interest on Capital net
Governgain from
ment
sale of
obligations assets held
not wholly for more
exempt
than two
from tax
years

$2, 408
340
(2)
(2)

$24, 626
9,426
(2)
(2)

Normal
tax

$13,007
16,498
5,892
<=)
(2)

Surtax

$64, 519
112,686
41,037
(2)
(2)

Tax on
capital net
gain
(12H per
cent)

$2,309
9, 355
(2)
(2)

Total tax

$77, 526
131,493
56, 284
(2)
(2)

1
13,450 j

889, 534
36, 876

104,852,122

$109,908

82,094,633

469,024

6,150

97,005

16, 636

159, 053

9,948

185, 637

14, 537, 751

129, 292

292,208

870, 287

735,492

37,371

1,643,150

NEW JERSEY
U n d e r $1,0001_
U n d e r $1,000.__
$1,000 to $2,000
$1,000 t o $2,000
$2,000 to $3,000
$2,000 t o $3,000
$3,000 to $4,000




9,884
1,924
29, 619
56,078
56, 391
29, 739
12, 217

$7, 025, 246
1, 025, 862
45, 605, 935
76, 789, 615
137,400,991
77,024, 676
40, 679, 978

$154, 675
183, 297
95, 864

$15, 906,080
18,500
75, 214, 570
55, 446, 971
168,475,547
55, 544, 386
42, 373,968 1

$394, 818
344, 359.
3,143,936
1,113,679
4, 394,891
2, 224, 838
4, 214,072

$57
5,809
82, 905
13, 302
108, 708
19, 688
56, 363

$20, 257

$20, 257

607,182

607,182

592, 708

592, 708

H
H

$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

---

36, 501
.2,135
27, 273
, 176
7,232
5, 200
3, 528
2,556
1,968
1,508
1,204
950
866
684
2, 179
1,144
703
760
346
216
134
82
73
42
111
30
16
16
4
2
3
3
3
2

126, 498, 443
9, 423,066
122, 331, 467
965, 524
39, 672, 220
33, 621, 585
26, 380, 519
21, 679, 733
18, 632, 030
15, 799, 469
13, 827, 236
11, 850, 841
11, 679, 228
9, 910, 027
37, 531, 875
25, 502, 800
19, 214, 707
25,992, 921
15, 413, 854
11, 837, 243
8, 673, 792
6,122, 261
6,164,092
3, 994, 284
13, 044, 863
5, 079, 493
3, 528, 842
4, 305, 711
1. 402, 946
894, 444
1, 805, 600
2, 363, 438
3, 529, 826
(2)

8,954
9,688
3,906
20, 363
6,259
28,269
21, 608
39, 794
6,656
42, 361
2,351
14, 425
99, 300
29, 343
1,872
8,134
95,137

37, 752

3,000

2, 998, 188
3,142,122
4, 734, 513
821,783
2, 366, 231
3, 365, 740
3, 031, 403
3, 015, 941
2, 666, 695
2, 887, 650
2, 719, 205
2, 555, 217
2, 330, 459
2,149, 484
8, 504, 253
7, 373, 671
5, 760, 687
9, 589, 547
6, 508,175
5,180, 563
4, 280, 630
2, 993, 602
2, 209, 399
2,168, 652
6, 674, 308
2, 565, 520
2, 015, 562
2, 513, 754
673, 890
634, 086
977, 365
2, 593, 777
975, 497
(2)

885, 459

885,459 |

53, 632 |
28, 235
1,107
37, 377
47, 518
39, 539
29, 940
31, 322
23, 904
29, 388
38, 581
25, 248
15, 766
75, 656
94,113
75, 602
92, 239
45, 591
24, 087
34, 465
21,953
29,155
12, 502
92, 769
35, 470
175
37, 746

1, 303, 249

1,303,249 i

1,438
10, 729
4, 569
15, 529
(2)

$386, 425
470, 264
719,965
294, 612
413, 607
603, 884
268, 206
1, 217, 639
475, 156
444, 638
564, 550
209, 984
3,107
789, 857
643, 376
2, 420, 504
(2)

1,055

614,102 !
584,097 |
538,043
497, 788
477, 047
429, 317
388, 816
340, 688
357, 500
309, 266
1, 235, 615
836, 408
653,872
807, 533
444, 454
316,183
226, 564
149,326
186, 046
98,175
292, 377
123,152
66, 848
82, 410
30, 161
14,950
" ' 3,016

4, 931, 914

10, 505

$19, 048
39, 076
47, 638
51, 464
56, 765
62, 352
67, 043
80, 268
81, 778
469, 243
538, 343
594, 921
1, 133,132
949,433
895, 076
844, 066
658, 601
752, 858
568, 422
2, 229, 209
1, 064, 152
829, 092
1, 070, 197
360, 379
290, 691
327, 447
579,984
361,886
(2)

$36, 165
47, 331
75, 238
28, 149
42, 090
59, 464
24,995
119, 390
44, 547
41, 685
52, 926
19, 686
291
74, 577
60, 316
228, 506
(2)

614,102
603,145
577,119
545, 426
528, 511
486, 082
451,168
407, 731
437, 768
391, 044
1, 704, 858
1, 374, 751
1, 248, 793
1, 976, 830
1, 441, 218
1, 286, 497
1, 098, 779
850, 017
998, 368
691, 592
2, 640,976
1, 231, 851
937, 625
1, 205, 533
410,226
305, 932
405, 040
640, 300
600, 897
(2)

1
3,000

6, 514, 494
293,503 1,050,741,177

910, 008

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




94, 202, 791
7, 566, 288
74, 437, 452
332, 200
17, 235, 520
12, 137, 123
8,192, 807
5, 870, 910
4, 508, 956
3, 367, 708
2, 657, 661
2,113, 771
1,923,886
1, 466, 733
4, 799, 363
2, 419,901
1,489, 393
1, 562, 497
662, 691
441, 300
244,140
144, 600
142, 200
81, 200
196, 600
52, 400
26, 000
30, 400
8,400
4,800
2,000

661, 307, 713

2, 107, 175
130,915, 337

1, 393, 232 14, 857, 688 13, 523, 114

589, 240

462, 368

1, 051, 608

15,611,804

1,417,724

30, 552, 642

II

o
o

3
o
o

g

TABLE 13.—Personal returns—Distribution by income classes—Continued
NEW MEXICO
Exemption from normal tax

Income class

Under $1 000 *
Under $1,000
$1,000 to $2,000 i
$1,000 to $2,000
$2,000 to $3,000 i
$2,000 to $3,000 . ,
$3,000 to $4,000 i
$3,000 to $4,000
$4,000 to $5,000 i
$4,000 to $5,000
$5,000 to $6,000 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 w
$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

673
6
1,629
2,068
3,249
1,154
630
1,395
83
776
1
212
107
60
32
29
8
14
6
10
5
21
8
4
11
4
4
2
1

Net income

$412,855
3,767
2, 566, 803
3,133, 940
7, 861, 042
2, 928, 481
2, 068,160
4, 842, 373
376, 301
3, 486,125
5,244
1,160,151
686 016
446, 269
272, 212
274, 244
84, 389
161, 983
74, 484
132, 577
71, 435
344, 672
181, 936
107, 489
389, 592
185, 448
203, 082
(2)

Prior year
loss
deduction
from net
income for
net taxable
income

Personal
exemption

Dividends

$1,359, 598

79, 619
13,499
56, 649
27, 320
101, 485
119,383
77, 347
126, 598
3,335
88, 706
65 063
80, 758
17, 426
121, 765

Normal
tax

Surtax

Tax on
capital net
gain
(12H per
cent)

Total tax

$2,161

4, 594, 525
2,096, 438
10, 240, 615
1, 923, 795
2 314,012
3, 091, 080
341, 608
2, 016,402
2,400
444, 700
219 573
114,900
62,600
54,000
12, 600
19,400
9,000
17, 800
7,400
32, 200
15,800
3,800
16, 900
5,400
6,000
(2)

Interest on Capital net
Governgain from
ment
sale of
obligations assets held
not wholly
for more
exempt
t h a n two
from tax
years

$112

$670
17,159
4,196

2,200
1,902

10, 715

35, 605
42, 312
13, 852
24, 570
190, 209
103, 866
37, 813
214, 898
110, 292
90,536
(2)

$112

$516
47

30,743

30, 743

29, 763

29, 763

1,727

49 343

1,954

40, 376

57
1 948
1,023

19, 365
13 424
9,014
7,719
4,577
3,210
4,854
923
4,653
1,768
5,078
4,784
3 469
8,605
365
5,913

'

3,964
2,298
685
151
$1,592
75, 956

(2)

a

49, 343

$326
630
594
752
306
750
416
876
569
3,650
4,048
3,173
18,161
5,727
15, 411
(2)

$149
8,153

w

40, 376

i

o

19, 365
13 750
9,644
8,313
5,329
3,516
5,604
1,339
5,529
2 337
8,728
8, 832
6 642
26, 915
14, 245
21, 324

i

$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

_
.

.

1

Classes grouped 2
Total

6,400

206, 540
12, 202

32, 667, 610

36, 842

29, 028, 946

1, 995, 373

2,731

150, 306
14, 370

77, 548

22, 874

250, 789

78, 263

25, 605
8,302

337, 354

NEW YORK
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 $4,0001..
$3,000 to $4,000..
$4,000 to $5,0001..
$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..
$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..

$242, 914
$35, 593, 200
2, 782, 313
71, 874
194, 246, 27G
12, 278
367, 859, 869
300, 928
620, 743, 440
315, 667, 884
179, 041, 503
366,108
443. 671. 436
45,407, 767
"544," 942"
371,124, 284
17, 298
1, 797, 943
30,141
128, 952, 594
71,451
117,338, 945
18,119
65,975
97,468, 319
13,037
73, 636
82, 714, 013
9,756
75, 552
73, 764,182
7,773
84, 766
62, 567, 006
5,966
72, 984
56,815, 035
4,935
51,112, 969
76, 020
4,091
21,188
46, 688, 375
3,458
48,159
42, 215, 480
2,913
342, 925
10, 270
176, 981,831
129, 931
126, 545,325
5,675
148, 328
98, 230, 769
3,593
201, 595
4,099
141, 220, 723
204, 839
101, 333,141
2,269
54,881
72,371, 610
1,326
47, 230
57,455,973
1
Nontaxable. Specific exemptions exceed net income.
2
Classes grouped to conceal net income and identity of taxpayers.




50,848
4,804
124, 911
261,128
256, 816
123, 057
53, 724
128, 390
10, 385
82,880
327
23,419

$75,761, 467
68, 472
319, 349, 393
261,025,168
773, 861, 210
210, 024, 084
189, 728, 711
319,108, 832
37, 006,194
221,012, 999
622,875
53, 087,934
40, 680, 762
28, 915, 916
21, 328, 982
16,803, 742
12, 675, 616
10,437, 216
8,498, 282
7, 279, 456
6, 098, 647
21, 230,334
11,475,776
7, 067. 699
8, 079. 844
4', 390, 254
2, 388, 973
1,652, 073

$4, 844, 711
710, 914
9, 750, 740
4, 645, 941
14,120, 479
10. 627. 753
15. 823, 406
13, 223, 657
20, 665, 249
17, 075. 322
1, 955, 262
7, 242,154
11, 814, 689
11, 549, 325
11, 447, 770
11, 697, 953
11, 034, 044
10, 718,440
10, 341,131
10, 365,453
9, 091, 610
43, 227, 700
35, 990, 688
30,457, 343
50, 765,134
38, 588, 270
29, 655, 111
24, 827, 618

$76, 208
17, 774
84, 318
108, 936
313, 715
157,169
353, 235
173, 642
199, 296
319, 638
11,483
164,280
189, 786
230,147
216, 644
217,813
149,118
116, 620
192, 812
161, 668
187, 978
775,072
682, 055
684, 647
871, 937 $1, 530, 480
770,110 2, 232, 081
467,457 3, 552, 829
509, 989 3, 009,055

$62,346 j

$62,346

$

i 552
,

"~3,~082~552

M
^
O
hrj

2, 865, 733

'~2~865,~733

3, 378,189

3, 378,189

3, 984, 221

3, 984, 221

2,108, 839
2,131, 524
2, 063, 373
1, 988, 232
1, 932, 986
1, 724, 033
1, 658, 920
1, 526, 242
1,432,406
1, 338,396
5, 760, 098
4, 249, 639
3, 357,629
4, 644, 236
3, 221, 801
2,178, 920
1, 643, 594

$65,920
146, 548
182, 542
203,855
222, 908
257,671
290, 610
323, 444
348, 708
2,211,410
2. 670, 330
3, 025, 794
6, 249, 264
6, 280, 557
5, 557,289
5, 360,365

$159, 359
234,873
353,165
292, 200

2,10S, 839
2,197,444
2, 209, 921
2,170, 774
2,136, 841
1, 946, 941
1,916, 591
1,816,852
1, 755,850
1, 687,104
7,971, 508
6, 919, 969
6, 383,423
11,052,859
9, 737, 231
8,089, 374
7, 296,159

3
a
o

g

TABLE 13.—Personal returns—Distribution by income classes—Continued
OO

N E W YORK—Continued
Exemption from normal tax

Number of
returns

Income class

$70,000 to $80,000
$80,000 to $90,000 .
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000..
$750,000 to $1,000,000
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000
$3,000,000 t o $4,000,000
$4,000,000 to $5,000,000
$5,000,000 a n d over
Classes grouped 2 _ .
.

:...

_.

583
450
318
766
266
124
75
83
48
40
9
18
5
6
3
1
1

_ ..

Total

Net income

$43, 552, 614
37, 998, 053
30,134,100
92,178,496
45,183, 818
27, 531, 070
20, 422, 569
29, 525,084
21, 309, 069
24, 076, 652
7, 891,479
21, 558, 496
8, 207, 792
14, 310,088
(2)
(2)
(2)
29, 723, 313

1, 221, 654 4, 565,314, 898

Prior year
loss
deduction
from net
income for
net taxable
income

$84,871
24, 602
104,152
998,560
554, 582
247, 973
609,193
714,655

Personal
exemption

$1,090,662
824, 200
558,107
1,340,444
437, 840
192,350
121, 200
122, 900
71, 000
57, 965
10,800
23, 800
7,000
5, 000
(2)

(

?
6,000

6, 644, 531 2,674, 530,179
NORTH

U n d e r $1,000 l
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




:

..

3,439
68
10, 318
11, 717
21,142
3,577
4,389

$2, 805,161
28, 665
15,906, 868
16, 314, 593
50, 713, 069
9,075, 876
14, 687,373

$34, 731

$6,056, 755
4,776
28,093, 595
11,928, 370
68,942,140
6,020,530
16,489,650

Dividends

Interest on Capital net
Governgain from
ment
sale of
obligations assets held
not wholly for more
exempt
than two
from tax
years

Normal
tax

$20,907,097
16, 755,445
13,766, 806
48,888,148
26, 647, 746
15,039,109
10, 528,419
17, 582,338
14,898, 838
15, 525, 205
5,322,078
12,480, 670
2,941,145
5,889, 215
(3)
(2)
(2)
27, 214, 014

$172,424
307,840
206, 627
413,751
316, 011
195,330
86, 649
184,114
342,162
325,218
96, 269
94, 067
46, 018
129, 755
(2)
(2)
(2)
76,102

$2, 348, 322
2, 561, 389
2, 594, 566
8, 600,147
4, 856, 487
4, 506, 204
4, 939, 090
4, 535, 671
5, 950, 656
4,115,164
2.145,145
9, 733, 379
5, 248, 214
8,450, 966
(2)
(2)
(2)
6,148, 707

$1,146,644
1, 099,388
784, 002
2, 333, 763
970, 580
597,829
383,888
501, 991
249, 606
336, 550
128, 627
131, 823
23, 555
45, 966

726, 644,140

11,395,884

87, 058, 552

65, 068,121

Surtax

Tax on
capital net
gain
(12H per
cent)

Total tax

$4, 778, 598
4, 693, 917
4,133,450
15, 796, 592
9, 489, 000
6,041,115
4, 309, 399
7, 081, 870
4, 787, 268
6, 579, 396
1, 992, 252
4,145,103
1, 002, 065
2, 067, 731
(2)
(2)
(2)
8, 731, 579

$215,119
244-, 897
242, 704
833,841
457, 038
424, 240
441, 030
428, 057
536,331
387, 203
201,107
912, 503
484, 506
792, 279
(2)
(2)
(2)
576, 442

$6,140,361
6,038, 202
5,160,156
18, 964,196
10, 916, 618
7, 063,184
5,134,317
8,011,918
5, 573, 205
7, 303,149
2,321,986
5, 189,429
1, 510,126
2,905,976
(2)
(2)
(2)
9,308, 021

119, 026, 550

8, 216, 894

192,311,565

CAROLINA
$337, 094
7,577
1,214, 263
80, 348
1, 802,489
201,118
1,378, 716

$7, 849
$577

359

$577

129,026

129,026

85, 917

12, 221
1,287

85, 917

So
H

Q
XJl

3

i

$3,000 to $4,000
$4,000 to $5,000 K
$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
2

_

-.

4,447
1,308
3,151
87
922
752
513
380
274
206
159
162
154
127
341
167
112
115
51
34
16
12
10
5
18
3
6
1
5
3

15,456, 672
5, 832,037
14,186,411
476,133
5, 079,866
4, 861,944
3, 836, 267
3, 229, 796
2, 598,958
2,156,944
1, 829,293
2,019, 859
2,072, 857
1, 838, 387
5,925,850
3, 707,051
3, 061, 070
3,976, 565
2, 284,434
1, 814,041
1,040,441
878,446
850,934
479, 508
2, 111, 562
518, 513
1, 332, 706
(2)
1, 673, 503

92,966
5,742
1,072
2,110
14,254
364
15, 578
17,189
11, 381
27,062
21, 721
37, 547
2,271
49, 865

41, 820

50, 347

2

2

()

()

552, 679
1,905, 880
505, 321
328, 313
421, 697
724,388
674, 799
748,059
535, 376
544, 369
386, 515
619, 580
628, 559
486,237
2, 077, 518
1, 384,287
1, 314,076
1, 240,245
931,011
1,132, 867
489,992
557,153
639, 490
311,613
1, 572, 209
432,913
1, 215, 262
(2)
1, 079, 632

6,075

117,021

!

117 021

6,954
17,484
4,031
9,648
10, 754
3,747
3,098
4,733
2,732
9,221
1,857
4,136
9,795
15,193
9,245
67, 835
4,604
4,161
7,115

141, 625

652
10, 094
838
4,250
4,327

2

$37, 346
73, 778
44,199
41,435
11,312
2,692
1,156
71, 522
60, 896
(2)
370, 572

26,900

()

$2,670 i
5,642
7 073
7,110
7,541
8,162
11,375
14, 363
14, 805
74,158
77, 395
92, 787
177, 263
138, 662
141,160
98,498
100, 252
119, 576
76, 711
394, 396
105, 513
346,441
(2)
401, 805

6,705
5,709
(2)
34, 742

69,047
75, 606
71,880
69,157
64, 292
58,478
53,335
62,466
65,185
64, 666
226,487
178,097
172,171
308,425
212, 822
179,189
127,117
117, 883
134, 541
85, 279
440, 685
113,637
364, 826
(2)
463,447

(2)

69,047
72, 936
66, 238
62, 084
57,182
50, 937
45,173
51, 091
50, 822
49, 861
152, 329
100, 702
79, 384
128,035
67, 243
33, 885
24, 735
16, 571
14, 713
8,460
46, 289
1,419
12, 676

2

()

141, 625

(2)

(Y)

$3,127
6,917
4,144
3,884
1,060
252
108

I

7,200

1, 976, 965
68,191

206, 638, 618

426,020

1, 622, 072

173,951, 028

30,083, 717

466, 732

508,178
244, 295

1, 223, 086

1, 762, 878

o
Ul

j

o
o

g

„_

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




11,131,980
4, 855,414
8,976,009
237,390
2, 379,036
1,904, 750
1, 281, 616
944,100
677, 594
507, 260
412, 500
378, 300
358,063
309, 500
808, 500
412, 350
247, 300
268,113
112, 600
64, 650
26,937
30, 600
12, 200
12, 200
39, 250
4,000
9,200
(2)
6,600

47, 641

514. 373

2, 890, 090

114, 289

4, 767, 257

TABLE 13.—Personal returns—Distribution by income classes—Continued

00

o

N O R T H DAKOTA
Exemption from normal tax

Number of
returns

Income class

U n d e r $1,000 J
U n d e r $1,000 .
•
$1,000 t o $2,000 !
$1,000 t o $2,000
$2,000 t o $3,000 i
$2,000 t o $3,000
$3,000 t o $4,000 i
$3,000 t o $4,000
$4,000 t o $5,000 i
$4,000 t o $5,000
$5,000 t o $6,000 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 _.
$150,000 t o $200,000




1,068
15
2,670
4,115
5,220
1,339
864
1,191
138
871
9
178
114
62
46
25
22
21
14
14
10
31
7
7
1
2
I
-.
!
'
f

Net income

$663, 756
7,406
4, 298, 016
5, 617,100
12, 539, 316
3, 411, 922
2,884,272
4,122, 780
613,122
3, 971,657
48, 900
982, 357
738, 719
463,189
389, 067
235, 721
230, 248
240, 243
175, 779
186, 828
146, 292
542, 521
154, 091
189, 597
(2)
(2)

Prior year
loss
deduction
from net
income for
net taxable
income

Personal
exemption

$2,201,400

$3,432

5,348
6,795

7, 633,896
4,130, 265
16, 823, 520
2, 383, 641
3,334,800
3, 067, 849
458,460
2,446,424
31,400
455,800
306,600
164,300
114,700
53,800
52,300
50, 700
26,000
35, 900
21, 000
68, 200
16,800
20,400
2
()
(2)

Dividends

$39,690
1,829
127, 056
25, 205
162, 318
52, 688
190,248
51, 526
240,150
146,174
31,341
53,467
76,415
62, 265
51,048
44,297
56, 754
39,843
58, 284
53, 900
26,643
239,855
31, 712
21, 805
(2)
(2)

Interest on Capital net
gain from
Governsale of
ment
obligations assets held
not wholly- for more
than two
exempt
years
from tax

Normal
tax

Surtax

Tax on
capital net
gain
(12M Per
cent)

Total tax

$60
$166

$166

44,607

1,398
663
168
822

44,607

29,848

29,848

6,660

30,120

30,120

5,316

41,629

41,629

143
201
438
224

14,361
10,960
8,726
8,390
6,247
4,980
7,033
4,159
4,630
4,894
10,695
5,503
8,004
(2)
(2)

120
236
365
1,509

_ _

$418
674
826
645
801
1,073
946
1,264
1,238
6,778
3,186
5,794

(2)
(2)

14,361
11,378
9,400
9,216
6,892
5, 781
8,106
5,105
5,894
6,132
17,473
8,689
13, 798
(2)
(2)

i

O

g

$200,000 to $250,000..--_
$250,000 t o $300,000
$300,000 t o $400,000
$400,000 t o $500,000
$500,000 t o $750,000
$750,000 t o $1,000,000_..
$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

Total..

4,200

121, 097
18, 054

42,973, 8

15, 575

103, 808

43, 902, 355

1, 988, 321

18, 323

$1, 057,142
54, 278
3, 548, 933
928, 558
5, 737, 762
2,121, 810
6, 872, 877
3,800,511
7,156, 295
5, 691, 362
2, 452, 042
2, 886, 809
5, 432, 345
5, 468, 405
5,176, 702
4, 535, 708
4, 359, 865
4, 800, 645
3, 808, 671
3, 589, 693
3, 690, 534
14, 924, 044
12, 231, 912
9, 772,931
13, 516,178
11,178,974
8, 479, 655
6,185,462

$41, 586

7,693
245, 834

30,454

276, 288

OHIO
U n d e r $1,000 i
16, 036 $11, 273, 624
U n d e r $1,000
355,160
652
79, 530, 718
$1,000 to $2,000 i
$33, 484
51, 843
91, 769 138, 326, 705
$1,000 to $2,000
_.
124, 701 298, 981, 855
$2,000 to $3,000 i
44, 933 114, 383, 912
$2,000 to $3,000
19, 356
83, 033
64,446, 510
$3,000 to $4,000 i
44, 629 154, 507, 465
$3,000 to $4,000
4,563
309, 372
19, 970, 686
$4,000 to $5,000!-30, 156 134, 939, 051
$4,000 to $5,000
507
$5,000 to $6,000 i___
52, 012
2,787,211
7,277
2,691
$5,000 to $6,000
39, 991, 706
5, 432
41, 841
$6,000 to $7,000.. .
35,115,299
57, 764
$7,000 to $8,000
29, 696, 332
3,976
18,006
$8,000 to $9,000
23, 458, 382
2,767
50, 222
$9,000 to $10,000
2,149
20,391,218
37,179
$10,000 to $11,000
_
1,544
16,170, 767
18, 357
$11,000 to $12,000
1,374
15, 798, 441
26,011
$12,000 to $13,000—
1, 016
12, 691, 992
20, 597
$13,000 to $14,000
903
12,186, 029
58, 266
$14,000 to $15,000.__
798
11,562,913
124, 9.93
$15,000 to $20,000
2, 379
40, 854,448
166,511
$20,000 to $25,000..
1,318
29, 336, 284
49, 360
$25,000 to $30,000
792
21,631,180
179, 912
$30,000 to $40,000-.
863
29, 673, 736
83, 293
$40,000 to $50,000
487
21. 701. 734
81, 549
$50,000 to $60,000-..
293
15, 956; 269
$60,000 to $70,000
144
9, 346, 257
1
Nontaxable. Specific exemptions exceed net income.
2
Classes grouped to conceal net income and identity of taxpayers.




$27, 658, 295
38, 841
132, 960, 583
91, 880, 902
381, 700, 701
74, 397, 594
69, 477, 537
110, 291, 498
16,124, 778
81,062,369
939, 960
17, 362, 634
12, 469, 214
9, 066, 670
6, 289, 672
4, 850, 296
3, 455,105
2, 948, 021
2,186, 368
1, 982, 064
1, 725, 000
5,082, 392
2, 736, 000
1, 590, 415
1, 770,151
956,137
565, 441
293,100

Ul

I

$9, 377
138, 914
26, 683
152, 213
24, 435
189, 762
102, 928
222, 275
115,861
49, 332
51, 528
84, 604
89, 477
57, 576
73, 510
32, 450
29,121
66,875
35, 562
54, 922
216, 432
198,170
136,143
155, 756
64, 916
54,174
41,173

1, 389, 474

1, 389, 474

1,134, 496

1,134, 496

o

1, 207, 353

1, 207, 353

o

1, 443, 676

$514, 524
723, 063
615, 254
259, 517

$9, 377

1, 443, 676

601,115
563, 982
549, 637
479, 477
460, 774
378, 577
382, 449
312,814
318, 539
307, 303
1, 081, 541
774, 056
594, 707
783, 598
524, 748
388, 324
204, 979

$19, 143
43, 837 _ _ _ •
--_
51,612
56, 927
57, 214
71, 728
72, 617
83, 925
95, 198
503, 373
616, 885
665, 294
1, 291. 645
$46, 445
1, 319', 978
69, 276
1, 225,499
60, 967
908, 963
24,956

601,115
583,125
593, 474
531 089
517,701
435, 791
454,177
385, 431
402, 464
402, 501
1,584,914
1, 390, 941
1, 260, 001
2,121, 688
1, 914, 002
1, 674, 790
1,138, 898

o
o

OO

TABLE 13.—Personal returns—Distribution by income classes—Continued

00
to

OHIO—Continued
Exemption from normal tax

Income class

Number of
Net income
returns

$6, 722,192
5,117,084
3, 706, 005
9,896,530
7, 769,150
1,521,620
2, 797, 078
2,965, 268
1, 797, 483
2, 895, 550
4, 634, 209
2, 808, 514

$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

Total-

Prior year
loss
deduction
from not
income for
net taxable
income

$83, 361

Personal
exemption

$154,200
108,900
63,400
146, 000
75, 600
13,000
17, 000
14, 200
5,800
3,000
7,200
4,400

Dividends

$4,
3,
2,
6,
6,

326,
213,
265,
359,
029,

859
659
226
666
392

1, 244, 867
2, 014, 889
2, 255, 422
1, 052, 616
2, 850, 085
3,659,311
2,040

Interest on Capital net
Govern- gain from
ment I sale of
obligations assets held
not wholly for more
exempt
than two
from tax
years
$24,373
13,257
11,697
86,118
40, 675
3,762
19,007
3
1,884
12,968
5,682

$638, 271
306.142
283, 723
1,463.394
1, 303, 373
62, 761
108, 932
50, 267
473, 518
223, 847
460, 370
1, 291, 764

Normal
tax

$119,873
98, 236
67, 763
181, 637
97, 701
16,
45,
46,
18,
17,
59,
90,

335
060
634
153
628
944
378

Surtax

$702, 903
628.916
533,789
1.610.093
1,526,476
394, 885
790, 571
897,105
420, 626
892, 990
1, 456, 291
531, 924

Tax on
capital net
gain
(12H Per
cent)

$63, 971
B9, 762
27, 338
141, 495
125, 486
5,884
10,212
4,712
44, 781
20, 985
43,159
121,103

Total tax

$886, 747
756, 914
628, 890
1,933, 225
1, 749, 663
417,104
846, 443
948, 451
483, 560
931, 603
1,559,394
743, 405




H
I—H

o

3

8
g
463,017 1,457,696,567

1,577,814 11,062,474,438

194,734,135

2,726,404

78, 720

14, 750, 938

17, 470, 407

840,

532

33, 061, 877

OKLAHOMA
U n d e r $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

m

3,799
46
9,760
9,790
17,863
6,649
3,390
7,285

$2,473,551
32,473
1(5,100,662
15,021,187
43,213,166
16,951,353
11,225,058
25,293,381

l
''
' ..
!__.
!

$1,500

$8,071,752

$38,804

_ .
_ .. _
102,309

26, 671, 821
9, 804,098
54,993, 988
11,728,319
12,399,020
18, 987,157

277,005
67, 712
509,714
140, 694
447, 826
203,324

$4 248
1,052
7,479
8,961
5, 395

$715

$715

154,180

154,180

150,028

150,028

183,252

183, 252

$4,000 to $5,000 J
$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 $9,0C0
$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 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 t o $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000...
$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000_
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000_
$5,000,000 a n d over
Classes grouped 2

Total.

506
4,411
29
1,672
1,135
809
572
433
315
284
238
233
114
375
196
104
92
27
18
12
4
4
5
10
4
2
1
1
1

2,185,898
19,586,274
156,533
9,157,055
7,355,015
6,052,402
4, 839, 943
4,104,170
3,322,209
3,270, 288
2,967,910
3,141, 851
1,654,307
6,442,026
4,378, 235
2,837, 760
3,153,327
1,183,398
973,161
784,878
311,040
344, 783
473,345
1,113,675
637,888
447,031
(2)

8,049
4,944
52,097
29,936
24,322
16,456
2,262
22,090
42, 625
3,819
79,087
115,188
23,074
80,841

8,093
68,192

1,922,952
12,454,301
76, 300
4,172,117
2,741,794
2,000,820
1,386,108
1,052,360
717, 704
653,510
511, 825
559,194
269,800
839, 200
416, 500
223,463
213,400
64,171
37, 705
29, 200
10,400
7,600
11,000
25,200
3,800
3,200
(2)

C01, 720
418, 916
131,705
309, cOO
5,044,796
600,386
706, 246
510,590
548,400
517,401
639,701
497,410
327,889
1, 207, 568
917, 564
920,069
878,067
153,581
364,400
136,358
104,041
265,846
299,691
341, 631
112, 343
268, 356
(2)

3,522
24, 7C0
6,262

1,037
1,138
975
742
2,457
4,355
- ( - « ) • -

199,622

199,622

1,186
10,350
10,318
3,564
761
19,253
82, 284
1,571
33,419
2,094
88, 587
29, 585
11,300

—

$33,170
138, 542
110,360
233,037
45,498
106, 585
268, 252
212,298
534, 880
204, 782
(2)

143,207
130,687
122,119
110,125
107, 700
90, 771
98,013
87,303
97,296
54,382
227,169
160, 757
103,659
111,763
46,944
28, 543
18,435
8,586
5,006
837
32,103
22

$4,183
8,924
10,821
11,318
11,807
14, 782
16, 603
21,115
13, 560
77, 757
89, 345
85, 341
134,410
64,175
64,943
46,946
30, 650
25, 776
45,005

152, 980
7,167
66, 531
(2)

$3,110
12,988
38,354
23,186
5,632
11,313
26,513
20,554
50,648
19,832
(2)

143,207
134,870
131,043
120,946
119,018
102,578
112, 795
103,906
118,411
67,942
304,926
250,102
189,000
249, 283
124,107
131,840
88,567
44,868
42,095
72,355
205,637
57, 837
86,363
(2)

I
ii

o

(2)

o
o
7,600

1,107,944
70,189

221,293,177

684, 884

584,679

6,407

533,384

173,067,379

19,094,033

373,062

2,420, 788

3,270
! 476,494
,

167,159
1,171,2

50,004

220,433

262,134

3, 909,926

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




OO
CO

TABLE 13.—Personal returns—Distribution by income classes—Continued

oo

OREGON

Exemption from normal tax

Income class

Under $1,0001
Under $1,000

$1,000 to $2,000 i._.
$1,000 to $2,000
$2,000 to $3,000 i. _.
.
$2,000 to $3,000.--.$3,000 to $4,000 i...
$3,000 to $4,000
$4,000 to $5,000 i...
$4,000 to $5,000 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.._.
$80,000 to $90,000....
$90,000 to $100,000...
$100,000 to $150,000..




Number of
returns

4,315
91
9,593
14,437
16,158
7,730
2,047
7,104
339
3,247
9
1,069
710
470
334
267
197
155
100
80
71
236
130
66
72
43
13
12
4
5
6
7

Net income

$2,940, 950
41,417
15, 316, 204
21,676,886
38, 660, 220
19, 453, 619
6, 718, 306
24, 404, 254
1,508,926
14,433,120
47,991
5, 881, 779
4, 591, 967
3, 513,623
2, 820, 998
2, 526, 866
2,063, 855
1, 772, 470
1,249,856
1,089,411
1, 027, 395
4,066, 651
2,877,197
1,818,968
2, 543,990
1, 963,237
712, 437
775,051
304, 392
420,014
562, 712
838,003

Prior year
loss
deduction
from net
income for
net taxable
income

$13,199
2,866
12, 682
60,275
1,044
10, 990
19, 592
14,119
12,062
12, 366
1,849
52,945
18,718
83, 558
31,970

Personal
exemption

$6,906,203
12,416
26, 039, 034
14,508,020
48,152, 205
12,721,510
7, 365, 276
17,660,784
1, 206,396
8, 803,698
20,000
2, 584,592
1, 666, 322
1,125,100
798,079
626, 600
445, 414
355, 500
214,300
192, 800
165, 500
519, 900
280,900
144, 200
151,237
97,300
21, 200
23, 000
7,800
6,400
12,000
13,400

Dividends

$95, 649
13,417
184,225
89, 651
488, 210
213,580
297, 606
299, 756
564,096
318, 002
35, 623
199,019
384, 385
366, 769
331, 883
308, 925
308,889
280, 058
207,627
236, 005
183, 941
843,945
807, 812
540,139
887, 624
691,455
573,071
169, 976
202,309
237,022
192, 697
411,209

Interest on
Government
obligations
not wholly
exempt
from tax

Capital net
gain from
sale of
assets held
for more
than two
years

Normal
tax

Tax on
capital net
Surtax

gain
(12H Per
cent)

Total tax

$12,436
$545

1,632
15,120
7,107
2,694
3,502
1,672
3,532
3,060
4,216
18
10,143
12, 098
17, 444
5,975
65, 076
2,148
17, 790
3,524
1,817

197, 706

201,299

~20i,"299

158,744

11, 235
53,144
83, 242
189, 643

"2137763

197,706

$45, 961
162,145
11, 843

$545

213,763

24, 348
7,088
37,123
6,266
778
8,575
95, 784
24, 246

"158," 744

94,225
81, 738
71, 621
69, 009
66, 970
57, 531
51, 454
38,340
33, 574
31,966
133,469
92, 450
57, 603
78, 643
54,178
8,857
32, 444
4,889
6,800
16, 541
13,381

$2, 505
5,159
6,107
6,897
7,224
7,931
7,053
7,332
49,742
59, 569
54, 512
114,837
116, 477
57, 566
79,137
34, 853
47,887
65, 917
118,643

$4, 642
15, 301
1,110

1,053
4,982
7,783
18, 403

$94, 225
84, 243
76, 780
75,116
73,867
64, 755
59,385
45,393
40, 906
40, 374
183,211
152,019
112,115
198,122
185, 956
67,533
111,581
40, 795
59,669
90, 241
150,427

W
H

3
w

2
4

$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

341, 644
889,604

30,511

""

2,000
4,800

59, 014
32, 213

2,939

212, 530
832, 250

2,382
758

7,327
688

19, 925
81, 954

29, 634
83, 400

11, 055, 802

398,151

1, 601, 993

1, 870,880

865, 771

155,153

2, 891, 804

-

_ _.
_
::::::

.
_

69,123

189, 854, 013

378, 746

152, 853, 886

PENNSYLVANIA
23, 727 $17, 566,479
Under $1,000 1
2,124
Under $1,000 .
1,116,603
82,467 127,441,943
$1,000 to $2,000 i
153, 364 217, 826, 667
$1,000 to $2,000
189, 553 459,192,274
$2,000 to $3,000 i.
65, 395 166,691, 388
$2,000 to $3,000
41,011
136, 762,688
$3,000 to $4,000 i
69,817 240,429,793
$3,000 to $4,000
6,186
27,408,052
$4,000 to $5,000 i
45, 595 203,621,909
$4,000 to $5,000 1
$5,000 to $6,000
12, 772
$10, 954
$5,000 to $6,000
70,241,669
9,419
67,908
60,966,691
$6,000 to $7,000
6,687
81,801
$7,000 to $8,000
_
49, 934, 748
4,845
92, 712
41,117,288
$8,000 to $9,000
3,803
64, 553
$9,000 to $10,000
36, 064,029
2,920
104,660
$10,000 to $11,000
30, 665, 346
2,327
69, 728
$11,000 to $12,000
26, 728,833
1,992
70, 571
24,872,295
$12,000 to $13,000
1,618
82,857
21,806,002
$13,000 to $14,000
1,479
74,517
21,417,190
$14,000 to $15,000
4, 517
394,072
77,828, 537
$15,000 to $20,000
287, 620
2,458
54, 758,008
$20,000 to $25,000
267. 754
1.642
44. 908. 291
$25,000 to $30,000.. .
338, 793
1^ 800
61,958i 937
$30,000 to $40,000
229,221
891
39,834,053
$40,000 to $50,000
82,847
614
33, 508,059
$50,000 to $60,000
1
Nontaxable. Specific exemptions exceed net income.
2
Classes grouped to conceal net income and identity of taxpayers.




$36,989,211
* 40,192
216, 098, 503
153, 577,493
600,839,490
113,158,494
152, 944,440
174,793,035
23,018, 202
121, 670, 753

$2,157, 550
340,766
4,145, 509
2, 714, 016
7, 773, 379
5, 574,221
9, 764,143
9,989, 785
7, 927,917
13,859, 054

30, 079, 941
21, 755, 526
15.231, 730
10,859,057
8, 506, 743
6,453,031
5,134, 917
4, 353, 787
3,492,685
3,197, 389
9, 529, 390
5,136, 786
3.411.105
3, 638'. 457
1,800,020
1,191, 594

4,818, 646
7,034,061
6, 977, 290
6, 731,154
6, 667, 506
6, 654,036
5, 829.099
5.710,312
5,045,476
5,454, 426
21, 385,481
16,957,940
15. 389. 223
23,416, 901
17, 385, 503
15,177,896

$297,822
6,317
230,246
64,352
22, 578
51, 529
393,267
283, 629
5,103
760, 390
124,679
110,044
97,863
124,664
89, 738
98, 655
73,952
66, 384
62, 271
81, 558
357, 594
160,598
200. 568
202; 934 $1,204, 339
325, 508 1,455, 587
147,956 1,842, 550

$21, 759

$21,759

Ul

H
I—I

860,409

860,409

o

1,449, 576

1,449, 576

GO

1, 750, C56

1,750, 056

2,011,937

2,011,937

1, 084, 569
1, 040, 839
992,484
914,156
871,075
790,442
722, 322
698,557
628, 777
624, 774
2, 394, 536
1, 749, 525
1,447,761
1,901, 253
1,135,292
913,807

1,084, 569
1, 074, 724
1,067, 388
1,004, 539
970,933
900, 647
844,030
839, 502
779,454
801,708
3, 356,906
2,902.387
2, 823,498
4, 710,019
3, 695,192
3, 674,851

$33,885
74,904
90,383
99,858
110,205
121, 708
140,945
150,677
176. 934
962, 370
1,152,862
1,375, 737
2, 687, 326
2,412,490
2, 562,943

$121,440
147,410
198,101

3
o
o

g

00

TABLE 13.—Personal returns—Distribution by income classes—Continued

oo
c

PENNSYLVANIA-Continued
Exemption from normal tax

Income class

$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
2

Number of Net income
returns

407
224
164
131
277
92
60
18
38
13
15
6
7
2
1

$26, 288. 562
16, 741,616
13,878,300
12,399,496
33,483,117
15, 616, 552
13,417,486
4, 792, 947
13,149,838
5, 696, 568
9, 042.460
5,126,512
8,484,012
(2)
(2)

$115,224
101,684
170,697
37,142

Personal
exemption

$795,400
418,260
310,450
252,306
521,171
170, 700
100,200
32,400
48,000
18,400
24,600
9,600
10,800
(2)
2
()

Dividends

$10,951,531
7,504,316
6,354,054
6,350,247
17,877,103
6, 632, 526
5, 743,012
3,854, 609
8,174,967
3, 723,425
4, 707, 051
6, 311, 758
3, 226,133
(2)
(2)

5, 966, 233

7,800
2, 745,315 1,729,622,058

332, 744, 510

Interest on
Government
obligations
not wholly
exempt
from tax

Capital net
gain from
sale of
assets held
for more
than two
years

$75,511
101,867
48,305
74, 629
197,296
136,244
63, 274
30. 710
86,494
42,440
35, 919
28, 976
12,864

$2,303,015
1,540,297
1, 314, 699
1,229,259
4,343, 652
2, 567,164
3, 573, 695
895,850
3,583,975
1,055,896
2,896,032
1,184, 257
5, 227, 700
(2)
(2)

Normal
tax

$690, 773
426,704
343,962
302, 514
693,092
378,916
263,160
62,027
170,086
75, 527
106, 221
13, 921
14,009
(2)
(2)

Surtax

$2,340,484
1,747,376
1,647, 660
1, 695, 338
5, 551, 684
3,086,444
2, 530, 779
1,084, 316
2,833, 248
1,480, 227
2,018,153
1, 347,843
1, 075,419
(2)
(2)

Tax on
capital net
gain
(12M per
cent)

$223,336
151,868
126,488
114, 685
413,412
245, 628
337,333
83,986
337,909
98, 990
271, 504
111,023
490,097
(2)

Total tax

$3,254, 593
2,325,948
2,118,110
2,112,537
6,658,188
3, 710, 988
3,131,272
1,230,329
3,341,243
1, 654, 744
2, 395,878
1,472, 787
1, 579, 525
(2)
(2)

1,851,178

6,452.488

740,478 2,478,751,471

Classes grouped
Total

Prior year
loss
deduction
from net
income for
net taxable
income

5, 374, 728

4,902

1,477, 954

173,548

1,656,404

38,069,145

27, 549, 720

42,070,152

3,646, 758

73,266, 630

1
RHODE
U n d e r $1 0001
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




$1, 932
144
7,931
18, 727
13, 024
6,414

$1, 368, 867
69, 305
12, 239, 039
25,633, 750
31,445, 324
16, 207, 983

$2,960, 747
19, 936, 379
18, 575,214 •
39,126, 714
10,756,641

ISLAND
$210,256
7,695
849, 781
461,983
1, 374,895
864,139

$308
$1, 838

$1,838

200, 658

200, 658

135,437

135,437

364
J>, 624
1,543

I
Q
Ul

O

o
g

$3,000 to $4,0001.
$3,000 to $4,000
$4,000 to $5,000 i
$4,000 to $5,000
,v. $5,000 to $6,000 i
^ $5,000 to $6,000
£ $6,000 to $7,000
M $7,000 to $8,000...
_
I $8,000 to $9,000
b $9,000 to $10,000
oi $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
CO $15,000 to $20,000
$20,000 to $25,000
_.
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000 ..
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000...
$1,000,000 to $1,500,000.
$1,500,000 to $2,000,000.
$2,000,000 to $3,000,000.
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5,000,000 and over
Classes grouped 2
Total
1
2

308
105
686
920
70
889
623
469
364
332
222
171
159
133
122
400
251
132
159
97
41
35
22
20
15
26
11
4
1
3

7, 732, 636
21,208, 300
2, 990,810
22,456,166
381, 924
4, 913, 309
4, 048, 255
3, 510, 232
3, 082,241
3,158, 778
2, 319, 240
1, 971,625
1, 983,107
], 806, 604
1, 760,813
6, 900, 291
5, 565, 761
3, 598, 719
5,460,417
4,325, 772
2, 242,818
2, 276,100
1, 632, 229
1, 696, 083
1,416,139
3,171,108
1,839,444
871, 042
(2)
1, 036, 091

$58,870

4,981

9,611
10, 292

7, 974,300
14, 076,143
2,103, 764
12, 755, 958
153,496
2, 048, 500
1,375, 700
1, 027, 066
789, 950
695,138
435,565
350, 366
332,100
261, 000
264, 572
754, 675
503,997
277, 200
291, 503
174, 798
63, 987
74, 600
38, 500
32,600
30, 000
48, 000
14,200
7,800
(2)
5,800

1,131,133
1, 754,133
1,315, 974
1, 510, 547
355,136
464,452
630, 904
679, 995
700, 342
685,108
623, 922
581,436
540, 111
473,423
559, 989
2, 235, 956
2, 270, 760
1, 379,264
2, 560, 299
2, 403, 963
1, 272, 709
959,368
1, 087, 533
1,179, 085
860,803
2, 310,877
1,228,311
442, 757
(2)
849,802

15,291
164,369
5,985
605
4,878
7,834
4,499
527
4,439
5,116
2,347
11,351
2,800
4,337
38, 974
25,060
4,748
30, 024
16, 296
4,388
9,913
7,112
2,361
10, 241
23,834
6,938
364

$92,868
65, 064
277, 764
129, 513
49,181
56, 358
10, 638
101,411
27,127
196, 340
(2)
60,901

164, 369

"246," 919"

246,919

72, 790
67, 711
65,315
64, 925
74,439
54, 861
49, 972
52, 702
51, 744
46,157
174,003
144,600
107, 560
139,397
97,174
37, 788
62,400
29,194
26, 756
28, 577
59, 026
32,859
13, 985
(2)
9,733

$2,360
5,217
6,766
8,703
8,383
9,031
11, 248
12,622
14,459
85,993
116,534
110,067
239, 560
277,356
160, 507
214,158
187,848
222, 749
220,622
612,914
405,444
177,283
(2)
300,355

$8, 707
6,099
25,880
14, 761
4,611
5,283
997
9,508
2,544
18,407
(2)
5,710

72, 790
70, 071
70, 532
71,691
83,142
63, 244
59,003
63,950
64,366
60,616
259,996
261,134
217, 627
387,664
380,629
224,175
291,319
221,653
254, 788
250,196
681,448
440,847
209,675
315,798

Ifl

H

h1

o

CO

M

o
o

g
3,000

2,429, 280
> 965
,

214, 749,602

83, 754

2,314,339

24,165

138, 319, 973

39,131,180

282, 266

17, 558

13, 874

1, 084, 723 2, 326, 763

816,901
4, 227, 080

1,739

832, 514

104, 246

6,658,089

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




OO

TABLE 13.—Personal returns—Distribution by income classes—Continued

00
00

SOUTH CAROLINA
Exemption from normal tax

Income class

Under $1,0001
Under $l,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 $6,000 ' - - - .
$5,000 to $6,000
$6,000 t o $7,000
$7,000 to $8.000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000—.
$11,000 t o $12,C00____
$12,000 t o $13,000....
$13,000 to $14,000—.
$14,000 to $15,000—.
$15,000 to $20,000....
$20,000 to $25,000—.
$25,000 to $30,000....
$30,000 to $40,000....
$40,000 to $50,000—
$50,000 to $60,000—
$60,000 to $70,000....
$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 to $200,000..




Number of
returns

Net income

1,686
83
3,719
5,483
7,101
1,921
1,908
1,974
537
1,547
I
537
431
273
197
116
116
65
67
53
48
140
81
43
45
23
8
3
5
1
3
5

$1,149,282
47,132
5,738,404
7, 701,810
17,282,558
4,881,445
6,384,148
6,818,079
2,346, 709
6,933,096
5,333
2, 945,997
2, 785,535
2,0*3, 775
1,674,541
1,099,179
1,212,061
746,146
836, 068
714,761
693,129
2,406,437
1,805,188
1,166,027
1,488, 513
1,036,976
441,488
194,822
381, 026
(2)
280,459

Prior year
loss
deduction
from net
income for
net taxable
income

$17,115
14, 555
"22," 765"
110,314
5,333
1,323
4,032
5,575
11,253
3,049
11,598
1,144
10,438
22,853
15,081
3,922
7,659

Personal
exemption

$2,906,538
3,709
10,130,528
5,494,562
22, 844,285
3, 230,378
7,107,855
5,134,884
2,112, 702
4,331.993
3,200
1, 332, 900
1, 057,900
678,755
485,100
268, 267
268,100
163,600
157,400
131,700
103,200
317,050
177, 700
83,417
94,100
52,600
20,000
5,800
14,200
2
()
3,200
8,800

Dividends

$118,547
3,614
206.078
70,651
239,607
148.079
326,689
150,773
494,655
270,728
896
213, 766
426,232
318,879
308, 736
231,803
267,293
151,072
264,200
179,134
?59,331
799, 730
645,052
499,881
472,153
465,446
98,909
130,390
(2)
31,550
130,724

Interest on
Government
obligations
not wholly
exempt
from tax

Capital net
gain from
sale of
assets held
for more
than two
years

Normal
tax

Surtax

Tax on
capital net
gain
(12^ per
cent)

Total tax

$1,176

$1,176

64,754

$214
654

~64,~754

44,946

"467631

"67," 933'

953
1,663
7,163
2,574

45,005
42, 393
36,962

854
25
499
657
5,531
13
1,488
956
702

44,940

~46,"633"

2,007
45,094
8,279

$6,907
152,675
50,433
677
106,724
2
()
152,180
300,305

25,166
29,985
19,134
19,492
18,330
17,406
69,386
50,023
35,381
49,219
21,278
15,584
6,475
7,582
(2)
5,354
6,918

$1,506
3,014
3,644
2,965
4,212
3,302
4,688
4,847
5,671
29,121
37,725
34,701
61, 595
55,298
31,809
19, 840
31,498
2
()
15,682
37,115

$647
15,298
5,648
64
11, 746
(2)
15,794
30,954

45,005
43,899
39,97P>
37.630
28,131
34,197
22,436
24,180
23,177
23,077
98, 507
87,748
70,082
111,461
91,874
53,041
26, 379
50,826
2
()
36.830
74,987

o

$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,00^ 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..

()
1,716,822

2,400

87,031,355 I

()
1,621,725

11,600

1,486,240
28, 225

()
110,295

273,898

201,487

1,063

68,738,423

8,301,298

80,389

533

8,108

()
153,757

()
162,398

2,952

3,240,912
3,632,538 I

24,969

116,711

144,632

783,386

421,310

350,619

1, 555,315

SOUTH DAKOTA
U n d e r $l,000i
,
..
1.997 1 $1,410,520
22 j
9,490
U n d e r $1,000
3, 760 ! 5, 921,443
$1,000 to $2,000 i
...
5,157 1 6,891,502
$1,000 t.o $2,000
.
5.335 ! 12,834,583
$2,000 to $3,000 i
.
1.520 ! 3,938,937
$2,000 to $3,000
.
.
915 ! 3,087,045
$3,000 to $4,000 i_
...
$25,369
J, 594 1 5,476,231
$3,000 to $4,000
197 |
872,109
$4,000 to $5,000 i
68, 971
645
2,863,710
$4,000 to $5,000
14 j
76,828
$5,000 to $6,000 i
251 1 1,369,474
$5,000 to $6,000
966
155 j 1,004,124
$6,000 to $7,000
84
626,868
$7,000 to $8,000
67
567,189
2,762
$8,000 to $9,000
44
413,890
4,734
$9,000 to $10,000
25
260,832
$10,000 to $11,000
36 |
415,366
$11,000 to $12,000
15 !
187,775
$12,000 to $13,000
19
256,349
$13,000 to $14,000
14
203,710
$14,000 to $15,000
33
559,461
11,548
$15,000 to $20,000
12 j
270,849
20,421
$20,000 to $25,000....
6 |
163,740
$25,000 to $30,000.
...
6 I
208,738
$30,000 to $40,000
3 !
(2)
$40,000 to $50,000.
!
$50,000 to $60,000
$60,000 to $70,000
1 i (»)
* Nontaxable. Specific exemptions exceed net income.
.
1
Classes grouped to conceal net income and identity of taxpayers.




$3. 466, 451
2,235
10, 750,176
5, 226, 262
16,564,187
2,973,525
3,432, 821
4,312,995
870, 690
1,882, 695
38, 900
615,100
390, 800
197, 500
143,400
96,800
59,300
80,800
32,837
48,400
33,200
(59, 700
27, 200
12,800
12,800
(2)
(V)

$45, 064

$666
$218

$218
89,121
] 3, 045
178,680
53,884
165,529
67, 612
101, 016
101, 986
50, 024
81,404
98,136
70, 279
82, 552
63,103
73, 202
118,723
28, 484
81, 250
33, 720
113, 742
44, 470
80,205
90, 366
(2)
(2)

(2)

2,348

50, 499

50, 499

1,676
1,809
318

27, 699

27,699

32, 930

32,930

1,460

26, 096

26,096

102
313
9,451
1,219
1,122
204
4, 519
4,415
429
48
3,967
2, 278
446
21
(2)

20, 457
16,773
12, 226
14, 042
10, 250
6,352
9,571
5,877
5,895
6,929
17,942
9,488
3,559
4,142
(2)

$559
970
1,222
1,101
918
1,911
1,087
1,777
1,701
6,508
5, 544
5,069
9,573
(2)

20,457
17,332
13,196
15, 264
11,351
7,270
11,482
6,964
7,672
8,630
24,450
15, 032
8,628
13,715
(2)

(»)

(2)

[
H

(2)

!

o

O

o

g

00
CD

TABLE 13.—Personal returns—Distribution by income classes—Continued

CO

o

SOUTH DAKOTA—Continued
•

Exemption from normal tax

Income class

$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

Number of
returns

Net income

1

Prior year
loss
deduction
from net
income for
net taxable
income

Dividends

(2)

(2)

Personal
exemption

(2)

Interest on Capital net
Governgain from
ment
sale of
obligations assets held
not wholly- for more
exempt
than two
from tax
years
(2)

Normal
tax

Surtax

Tax on
capital net
gain
(12^ per
cent)

Total tax

(2)

(*)

1

xn
H.
O
03

__

1
O

o
$280,098
21, 928

50,170, 861

$9,600
$134,771

$176, 668

$17

$5,429

$25,998

$31,427

51,351,174

2,102, 265

36,828

286, 374

63,938

350,312

$28, 634
1,074
40,442
1,781
59,860
1,925
33,817

$4,656

$4,656

"119,499"

"119,499

129,859"

~I29,~859

TENNESSEE
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




2,975
327
10, 238
9,242
17, 757
5,227
3,231

$2,124,446
203,268
16,373,991
13,121,477
42, 765, 609
13, 536,000
10,818,728

$48,654
20,399

$5,201,615
22,173
29,002,900
9,007,119
54,955,313
8,994,856
11,387,324

$253, 566
31,462
511,366
133,009
920, 730
225,429
1,264,487

$3 000 to $4,0001
$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
$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
2

. . .

- -.
_..

7,092
656
6, 260
82
1,311
1,018
689
500
395
258
228
181
154
127
423
244
148
154
84
39
12
4
5
5
7
5
3

24, 777,009
2,9J5,239
28, 232,679
449,899
7,197,987
6, 597,935
5,140, 626
4, 241,380
3, 756,353
2, 708,861
2, 621,420
2, 258,257
2,079,805
1,839, 298
7,341,711
5,406,465
4, 049, 927
5, 294,334
3,722,427
2,103, 529
752, 738
295,015
424, 641
465, 216
846,272
942, 665
628, 741

88,534
1,166
2, 628
1,710
3,357
8,462
4,719
8,222
3,451
14,095
35,234
58,662
20, 537
80,845
40,371

511, 265
833,433
987, 799
325,901
441,407
831, 276
837,047
712,174
637,804
578,450
573, 228
508,399
458,132
539,992
2,185,018
1,627, 220
1,344,827
1,782,064
1,618,974
853,438
366, 637
184,260
267, 638
228,342
302,208
492,873
217,445

7,044

204,835

204,835

60, 745
7,487
2,828
13,384
8,391
7,073
6,920
7,421
2,697
2,131
575
8,836
17,308
18, 229
6,630
5,921
2,683
836
767
4,265
3,703

304, 043

304,043

5,082
2,720

$65,343
56,323
120,072
45,316
83,936
3,675
22,152
268, 536
221, 580

109,376
110,149
98, 646
93,147
91,466
67,923
68,856
62, 717
60,824
49, 773
211,319
165, 935
121, 542
171,092
103, 621
59,366
19, 534
2,177
10, 718
14, 784
28, 353
11, 576
10, 584

$3, 693
7,528
9,285
10,339
9,626
11,828
12, 725
14,247
14,699
90,452
112,472
122,442
232,615
231,958
165,022
68, 572
19,080
58,499
72,271
159,155
168,679
96,458

$6, 559
5,243
13,007
4,742
7,870
344
2,077
25,175
20,773

109,376
113,842
106.174
102,432
101,805
77, 549
80,684
75,442
75,071
64,472
301, 771
278,407
243,984
410, 266
340,822
237,395
92,848
29,127
69,561
87,055
189,585
205,430
127,815

H
\>
H

w
c

!

o
o
!

i ... .

69,081

226, 033, 948

441,046

Nontaxable. Specific exemptions exceed net inceome.
Classes grouped to conceal net income and identity of taxpayers.




17,507,288
2,398,158
17,164,338
207,800
3,144,175
2,439,675
1, 567, 797
1,133, 790
917,000
582,000
532,400
398, 284
366,300
279, 700
943, 625
534, 579
335,800
333,550
177, 600
79,114
21,200
7,800
8,800
10, 600
18,050
7,400
4,600

169, 692, 723

23, 587, 300

371, 209

886, 933

2, 506, 370

1, 691,645

85,790

4, 283,805

TABLE 13.—Personal returns—Distribution by income classes—Continued
to

TEXAS
Exemption from normal tax

Number of
returns

Income class

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
$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.




...

..

.

____

10, 036
24
24, 741
32, 009
45, 950
19, 609
9, 514
26, 313
1,815
15, 551
40
4,856
2, 660
1,647
970
801
630
475
380
318
234
846
423
231
261
127
88
39
28
21
8
24
3

Net income

3,774,116
16, 281
38, 279, 111
46, 709, 709
111,467,885
50,411,500
31, 710, 248
91, 085, 765
7, 944,107
09, 581, 862
218, 244
26, 642, 756
17,112, 526
12, 291, 571
8, 225, 586
7, 590, 012
6, 600, 470
5, 448, 656
4, 746, 581
4, 296, 838
3, 398, 932
14, 487,432
9, 342, 510
6, 301, 332
8, 886, 543
5, 635, 642
4, 778,872
2, 485, 607
2,107, 246
1,800, 008
744, 735
2,887, 382
563,189

Prior year
loss
deduction
from net
income for
net taxable
income

104, 502
186, 573
207,215"
155, 599
61,694"
17, 201
94,663
73, 659
88, 286
135,871
102, 788
124, 018
92,415
101, 299
34, 576
269,832
257,135
110, 298
287, 204
163, 299
139, 383
75,003

Personal
exemption

67, 277,898
32, 629,168
142, 659,150
35, 346,405
35,418,487
62, 68G; 267
7, 206,100
41,583,983
81,923
9, 687,384
4,845,621
2,690,277
1, 507,382
1, 223,567
910,300
656,900
525, 700
463,600
322,900
1,156,050
587,250
317, 967
354, 500
173,100
111, 200
47,400
40,400
24,400
11,000
28,800
3,000

Dividends

$178, 525
14, 646
999, 860
288, 582
1, 304, 696
614, 490
1, 404, 553
2, 535, 807
1, 301, 204
2, 279, 313
159, 825
1, 512, 438
1,861, 750
1, 625, 367
1, 313, 087
1, 214,629
1,145, 467
970, 652
1,112, 515
1, 013, 335
704, 248
3, 622, 736
3,422, 060
2, 241, 057
2, 636, 019
1, 917, 705
2, 243, 385
735,183
759, 717
1, 058, 796
250, 255
1,165, 712
493, 534

Interest on
Government
obligations
not wholly
exempt
from tax

Capital net
gain from
sale of
assets held
for more
than two
years

$4, 024

Normal
tax

Surtax

Tax on
capital net
gain
(12M per
cent)

Total tax

$54

$54

~416~646

416,646

"436," 134

436,134

777, 545

777,545

3
O
&

29, 586

763, 513

763,513

2

29, 592
16, 970
24, 784
21, 023
21, 345
15, 571
3,313
13, 742
5,061
7,912 I
62,354 I
23,935
37, 038
34,604
$293, 379
26, 909
215, 336
14, 716
420, 645
6,310
160, 741
156,150
14, 512
318, 348
6,468
326, 709
5,092
513, 319
34,100
17,446

478, 881
358, 354
305, 452
221, 342
218,490
200,060
176, 059
142, 622
135, 901
116, 571
495,116
319, 028
222,133
302, 927
199, 953
130, 271
85, 766
61, 679
29, 506
8,587
74, 733
4,878

478, 881
367, 265
323, 557
239, 321
238,970
222,681
200, 770
168, 707
164,883
144, 611
667, 660
503, 772
413,958
693, 067
561, 373
503,192
325, 360
293,686
247, 331
77, 347
584, 365
151,009

20, 673
4,797
6,110
2,820
5,192
20, 517

$8,911
18,105
17,979
20,480
22, 621
24, 711
26, 085
28,040
172, 544
184, 744
191, 825
358,808
338,136
331,185
223, 490
215,824
189, 470
37, 995
460, 285
146,131

$31,332
23, 284
41, 736
16,104
16,183
28, 355
30, 765
49, 347

O

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 2
Total

._

3
7
1

693,402
(2)
(2)

(2)
(2)

250, 229
(2)
(2)

8,200

|
613,494,900

15,944
(2)
(2)

25,951
(2)
(2)

1,494
(2)
(2)

188, 706
(2)
(2)

216,151
(2)
(2)

i

11,400

2, 228, 244
200, 683

3,338
(2)
(2)

2,910, 533

957,405

3. 760

773, 272

32,897

390, 821

72,495

496, 213

470,143, 033

45, 308, 782

543,614

3,193,843

6,741,049

3, 625,878

311, 095

10,678,025

UTAH
Under $l,000i
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 $4,0001..
$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..
1
2

1,859
47
4,694
5,956
7,930
1,940
1,985
2,335
483
1,530
38
365
255
163
122
- 101
61
58
48
37
21
88
58
23
26
8
3
2

$1,341,588
23, 926
7,391,163
8,176,089
19, 040, 565
4, 991, 696
6, 697, 678
8,120,193
2,185, 587
6, 768, 636
205, 617
2,007, 522
1, 642, 758
1, 214, 361
1,026, 280
956, 343
640, 390
668, 399
598,054
497,127
305, 207
1,471, 734
1, 291, 533
629, 218
868, 505
358, 304
160,981
125, 227

$3, 321, 210

$23, 727

1, 851, 714
4, 724,493
96, 200
962
3,778
1,751

7,345

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




13, 568, 014
6,103,629
25, 667, 545
3,844, 720
7, 519, 434

644, 275
413, 600
310, 700
253,100
151,200
136, 792
114,800
85, 600
49,400
213, 950
116, 200
50, 200
52,200
22,400
6,600
5,400 I

$95,300
2,841
237, 581
129, 677
567, 279
87, 738
469,198
158, 075
726, 967
332, 219
165,427
147,905
292,113
250, 694
231, 640
209,186
143, 889
162, 724
191,195
204, 617
58, 705
602,682
646,855
311, 987
450, 740
111,735
136,228
59,792

$18
$630
932
3,576
560
2,298
793
9,815
2,176
56
235
2,401
608
239
1,432
41
1,513

60,424

32,483

32,483

"•45,068
51, 798

107
632
5,201
1,299

h i

'~66,~424

$1,175
4,233
2,889
25,228

27, 377
22, 895
19, 461
17, 762
19, 766
15,888
16, 086
13, 635
10, 624
9,614
32, 728
28,436
15, 783
21, 605
12,158
1,314 :
1,903 I

51,7
$855
1, 753
2,190
2, 630
2,281
3,059
3,300
3,412
2,541
17,147
19, 599
37, 381
22,687
12, 642
7,787

,
I.
!
!
!.
$1,839
396
348
2,365

27, 377
23, 750
21, 214
19, 952
22, 396
18,169
19,145
16, 935
14,036
12,155
49, 875
55,400
35,382
60,825
35,241
14.304
12; 055

Q
O

g

CO
OO

TABLE 13.—Personal returns—Distribution by income classes— Continued

CD
4

UTAH—Continued
t

Exemption from normal tax

Number of
returns

Income class

$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 t o $2,000,000 _
$2,000,000 to $3,000,000
$3,000,000 to $4?000,000
$4,000,000 to $5,000,000 $5,000,000 a n d over
Classes grouped 2
Total

3
1
1
1

_

Prior year
loss
deduction
from net
income for
net taxable
income

Net income

$220,180
(2)
(2)
(2)

Personal
exemption

Interest on Capital net
Governgain from
ment
sale of
obligations assets held
not wholly
for more
exempt
than two
from t a x
years

Dividends

$5,800
(2)
(2)
(2)

$16,900
C2)
(2)
(2)
:

$73,465
(2)
(2)
(2)

(2)
(2)
C2)

Normal
tax

$7, 270
(2)
(2)
(2)

Surtax

$17,412
(2)
(2)
(2)

Tax on
capital net
gain
(12H per
cent)

$6,887
(2)
(2)
C2)

Total tax

$31,569
(2)
(2)
(2)

Xfl
H

::

t-H

o
1

6
. . .
8,000

318,445
30, 242

79, 943,306

$37,563

45, 760

$3, 723

123, 429

7,891

25, 722

12,112

45, 725

76,800, 535

7, 247, 649

38, 341

230,419

492, 599

209, 362

23,947

725,908

VERMONT
Under $1,000 K
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




i

654
76
2,703
5,342
5,417
1,783
1,043

32,474
4,153,117
7,143, 098
13,003,223
4, 636,102
3,497,085

$956, 040
292
6,941, 629
5,430,439
16,473,618
3, 567,199
3,603,061

$47, 727
9,552
352, 810
87,903
449,373
108, 250
479, 594

$92
$682
4,507
707
7,282
2,876
2,412

$682

49,408

49,408

29, 081

29,081

$3 000 to $4 000
$4,000 to $5,000 !__
$4,000 to $5,000
$5,000 to $6,000 i
rj, $5,000 to $6 000
rf^ $6,000 to $7,000
£ $7,000 to $8,000
P $8,000 to $9,000
$9,000 to $10,000
to $10,000 to $11,000...
Oi $11,000 to $12,000...
"* $12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
j-i $15,000 to $20,000
t* $20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80 000 to $90 000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300 000 to $400 000
$400 000 to $500 000
$500 000 to $750 000
$750 000 to $1 000 000
$1,000,000 to $1,500,000-.
$1 500 000 to $2 000 000
$2 000 000 to $3 000 000
$3 000 000 to $4 000 000
$4 000 000 to $5 000 000
$5 000 000 and over
Classes grouped 2
Total
1
2

_

1,995
224
929
24
341
290
201
143
102
71
44
49
25
35
107
53
25
25
18
14
4
3
2
1
3
2
2
1

6,860,028
915,251
4,189,179
130, 348
1,928,096
1, 878, 729
1, 503, 342
1, 210, 334
965,498
743,806
505, 758
611,675
339,451
507,136
1,872, 021
1,195,164
686,940
851, 325
791,063
769,321
252, 218
226,991
177, 320

5,777
5,890
10,420
8,345

382, 292
318, 357

254,652
435,737
323, 553
115, 314
186, 781
362, 063
330,856
246,090
217, 637
177,170
170, 049
202,547
119, 228
129,496
746,833
395, 538
503, 615
314, 256
490, 337
521,421
169,492
214, 205
182, 567

1,858
5,487
3,789
536
396
9,196
1,412
6,190
462
1,842
499
346
10
4,068
4,116
2,162
1,217
5,920
1,207
757
3,791
117

3,000
3,400

$19, 249
8,271

5,348,303
600,273
2, 654, 686
50, 800
819, 819
642,175
455, 290
321, 388
222, 531
161,100
92,800
100, 400
58,900
70, 400
208, 035
103,800
47, 700
39, 700
27,400
28, 600
6,000
3,000
1,000

398, 081
298, 521

21

37,654

$21, 585
11, 375
1,033

2,741
14, 799

37,654

36,316

36,316

28,171
28, 518
25, 521
25, 318
22,019
18, 007
11,166
15,671
7,655
14, 370
47,449
35, 863
12, 522
24,834
15,169
15, 738
3,975
1,127
359

$1,113
2,300
2,654
2,625
2, 640
2,296
3, 377
2,367
4,187
23, 661
25, 402
21,497
34,863
48,462
64, 399
25,026
27,925
26,101

1,319

79, 173
71, 047

28,171
29, 631
27,821
27,972
24,644
20, 647
13,462
19,048
10,022
18, 557
71,110

$2,862
2,003
97

61, 265
34,019
62, 559
65, 634
80, 234
29, 001
29, 052
26,460

258
1,387

79,431
73, 753

I
S
3

1

(2)

(2)

7,000

2, 054, 603
21, 752

64, 800, 009

57,956

49, 049, 778

(2)

(2)

(2)

(2)

(2)

(2)

(2)

687, 673

40,157

1,175, 981

12,407

224, 532

110,249

347,188

9, 728,921

113,432

1,227,514

520, 319

695, 647

116, 856

Q
O

1, 332, 822

Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and indentity of taxpayers




CD

TABLE 13.—Personal returns—Distribution by income classes—Continued

CO

VIRGINIA
Exemption from normal tax

Income class

Under $1,0001
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 $4,000 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—
$80,000 to $90,000—
$90,000 to $100,000..
$100,000 to $150,000.
$150,000 to $200,000,




Number of
Net income
returns

3,311
228
8,797
13,810
19,195
5,905
4,482
7,371
1,487
6,996
39
1,380
1,047
650
466
357
294
224
195
140
125
418
202
90
121
44
31
10
9
11
5
7
4

$2,309,859
160,425
15,397, 698
19,492,975
46, 591,476
14, 952,123
15,110, 778
25, 654, 581
6, 575, 041
31, 669, 503
212,807
7,575,311
6, 778,013
4,851, 576
3,949,129
3,381, 627
3,080,900
2, 571, 559
2,436, 764
1,882, 264
1,805,649
7,164,191
4,477,411
2,470,245
4,074,434
1,928,170
1, 711,846
658, 638
689,817
925,026
474,487
880, 956
691,666

Prior year
loss
deduction
from net
income for
net taxable
income

$145,413

2,325
530
6,548
4,034
2,066
15,006
6,444
5,040
10,917
14, 683
2,400
41,099
44,198

30,505

Personal
exemption

$5,700, 590
3,650
26,025, 685
13,805, 645
59,404, 215
9,462,428
15,917,541
17,151,198
5,036, 928
18, 775, 699
92,300
3,410,356
2, 556,900
1, 563, 780
1,107,492
848, 662
644, 726
533,800
445,500
317, 200
280, 600
931, 500
436,319
196, 759
282,400
91,000
71,200
18,000
17,000
25,800
8,600
12,200
6,000

Dividends

$390, 592
28,431
908,968
230, 218
1, 521,119
667,304
1,881,549
813,191
2, 699,120
1,122,157
152, 637
553,835
859,369
775, 571
830,302
825,862
711,016
668, 711
776,818
774, 636
522, 734
2, 781,485
1, 962, 225
1,071,106
1,9.68,827
1,0.59,684
753,140
316,225
323,922
554,453
246,565
321,345
381,480

Interest on Capital net
Governgain from
ment
sale of
obligations assets held
not wholly for more
exempt
than two
from tax
years

Normal
tax

Surtax

Tax on
capital net
gain
(12M per
cent)

Total tax

Ul
$4,001

$4,001

"164,-846"

"164,846

35,317

H

146, 685

"I46,"685

I

"227-939'

"227,-939

a

353,024

"353,-624

Ul

112,885
108,491
89,006
77,421
70,764
73,865
61,209
55,281
44,375
48,664
181, 202
114, 263
64,069
100, 796
42,101
45,695
10,921
11,345
14,540
6,046
27,503
9,250

112,885
112, 250
96,118
86,046
80, 784
84,819
72,847
69,149
57,528
63,220
269,135
206,591
140,727
280,143
159,955
188,068
73,954
87,022
133,522
59,356
195,198
143,482

55, 564
90,127
71,192
42,905
29,439

1,370
13,128
25, 718
9,876
42, 593
19,672
24,229
5,322
13,296
15, 618
5,377
14,816
19, 297
10, 739
25, 551
24,665
4,079
1,462
6,141
8
410
27

$78,625
35, 596
69, 257
133,168
142,343
125, 708
84,331
101, 778
190,029

$3,759
7,112
8,625
10,020
10,954
11,638
13,868
13,153
14,556
87,933
92,328
76,658
172,470
114,360
135,370
50,549
61,729
104,043
45,405
156, 664
116,416

$6,877
3,494
7,003
12,484
13,948
14,939
7,905
11,031
17,816

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 and over
Total

.-

77, 451

331, 208

242, 586, 945

185,181, 673

29,454, 597

616, 564

960,835

2, 266,187

1, 307, 610

95,497

3,669, 294

WASHINGTON
U n d e r $1,000 1
U n d e r $1 000
$1 000 to $2,000 l
$1 000 to $2 000
•$2 000 f o $3 000 !
$2 000 to $3 000
$3*000 to $4,000 1
$3 000 to $4 000 {
154 000 to $5 000
$4 000 to $5 000
155*000 to $6 000 l
$5 000 to $6 000
$6000 to $7 000
$7 000 to $8 000
$8 000 to $9 000
$9 000 to $10 000
$10 000 to $11 000
15) 1 000 to $12 000
1512 000 to $13 000
$13 000 to $14 000
$14 000 to 1515 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

...
...
- -.
._.
_.--

6,900
144
15, 531
33, 466
29, 832
14, 728
4,5^7
16, 656
789
7,896
58
1,883
999
579
337
264
216
156
134
103
102
297
160
80
107
44
13
8

$4, 656, 615
71,262
23, 597, 941
46 220,021
71, 593, 735
38,039,123
15,027,360
57, 690,089
3, 380, 927
35,107, 752
316, 738
10, 316, 977
6,437, 316
4, 315, 639
2, 862, 758
2 512 868
2, 264, 714
1, 796, 628
1 668 470
1^387,018
1 480 089 I
5,149,172
3, 549, 794
2, 205, 525
3, 653, 692
1, 966, 231
lf 196, 574
854, 381
581,899

$26, 870

95, 634

33, 922
11, 244
18, 623
7,723
27, 071
17, 299
15, 267
9,822
6,317
14 229
100, 531
83, 305
50, 875
31, 544

:'T"".
:::':

$13. 751, 073
36, 210
42.071, 054
33. 996, 848
92, 234,142
28, 459, 000
16, 625, 700
42, 670, 647
2, 916, 880
20,103,160
111,279
3, 737, 232
1, 898, 644
1, 022, 650
537, 247
410, 502
321,000
235, 032
193, 000
145, 300
1 ^7, 800
427, 847
215, 425
116, 124
150,600
57,125
34, 800
19,400
11,400

$237, 888
427,140
158, 639
266, 836
445,296
406,035
1,309, 991
913, 398
1, 787,866
294,173
634,379
819,161
673, 229
633, 564
533, 293
745,422
535,863
485 550
551, 503
445, 320
1,978,632
1,423, 826
1,022, 655
2,114,804
1,265,944
785, 287
705, 810
441, 878

$126
941
24.507
5,623

$1,141

$1,141

362,910

362, 910

6, 793
3, 686
194

276, 253

276, 253

413, 542

413,542

18,253
672
11,456
13, 757
15, 677
6,101
5,651
2,313
3,092
441
2,382
3,137
25,040
10, 329
12, 957
10,059
6,318
16, 114
353
30, 614

394, 244

394, 244

$32," 493
48, 998
4,642
9, 721
12, 863

184,191
128,282
100, 899
70, 772
65,935
55,039
48,817
46, 593
35,39*0
42,923
132, 049
97, 919
53,269
73, 357
29, 770
20,083
5,536
6,420

$3, 698
6,232
6,125
6,941
8,211
8,695
9,338
9,320
12,115
62,559
73,198
68, 759
159, 935
122,939
98, 429
86, 745
65, 210

$3,090
4,594
435
911
1,205

184,191
131,980
107,131
76, 897
72,876
63,250
57, 512
55, 931
44, 710
55,038
194, 608
171,117
122,028
236,382
157, 303
118,947
93,192
72,835

o
o

g

Nontaxable. Specific exemptions exceed net income.




CD

TABLE 13.—Personal returns—Distribution by income

classes—Continued
00

WASHINGTON—Continued
Exemption from normal tax
Number of
returns

$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$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
(/lasses grouped 2

Net income

1
5
5
3
2

Income class

Prior year
loss
deduction
from net
income for
net taxable
income

(2)
$477,101
563,166
509, 721
(2)

Personal
exemption

(2)
$5,000
6,400
2,000
(2)

Dividends

(2)
$257, 509
538,432
378, 668
(2)

Interest on Capital net
Governgain from
sale of
ment
obligations assets held
not wholly for more
than two
exempt
years
from tax
(2)
$4,991
2,708
8,149
(2)

(2)
$33,766
t2)

Normal
tax

t2)

$12,224
800
11,491
2
()

Tax on
capital net
gain
(12^ per
cent)

Surtax

(2)
$76,310
96,942
126,482
2
()

(2)
$3,166
(2)

Total tax

(2)
$88, 534
100, 908
137, 973
(2)

8

j

___
:.....

i

U2

t

j
i
i
I

Total

533, 763
136, 057

351, 985 059

3,400
$550. 276

496, 765

3,355

25, 094

1,818

130,198

2,352

134, 368

302, 673, 921

23, 714, 762

255, 789

167, 577

2, 671, 667

1,238,381

15, 753

3, 925, 801

I

WEST VIRGINIA
Under $1,0001
Under $1,000
$1,000 to $2,000 i
$1,000 to $2,000
$2,000 to $3,000 i
$2,000 to $3,000
$3,000 to $4,000 i
$3,000 to $4,000
$4,000 to $5,000 '




|
I
|

3,855
220
9,548
18, 895
23, 315
7,226
5,624
8, 875
1,565

$2,635, 280
94, 589
14,837,892
26,125, 415
56, 610, 255
18, 591, 759
18, 849, 008
30, 846, 914
6, 831, 919

2,139

$7,663, 572
10,020
26,177, 256
19,169, 555
73, 530, 828
13, 456,175
20, 784,406
23, 881, 028
5, 406, 554

$354, 262
31, 683
803, 326
223,461
1, 928, 753
383, 386
2, 029, 882
1, 041,180
2, 256,480

$2,155
18, 552
904
64,956
1,044
97,819
4,438
345, 758

$1, 668

$1, 668

202,902

202,902

141, 998

141.998

192, 615 : : : : : : : : : : : : : :

192,615

$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

_

4,899
107
1,218
862
591
412
320
213
188
163
133
127
342
191
110
105
54
32
21
12
14
3
15
1
1
2
2
2

21,719,593
588, 344
6, 679, 468
5, 574,674
4,409,560
3,492, 322
3, 033, 756
2, 235, 562
2,167, 719
2, 030,124
1, 795, 964
1,844, 328
5,918, 703
4, 231,856
3, 033, 839
3, 636, 612
2, 400, 260
1, 739, 341
1, 367, 237
898, 730
1,198,405
276,613
1, 821,942

1
15,994
4,147
7,580
2,502
13, 454
10, 649
12, 344
9,954
13, 550
1,436
14, 540

39, 301

14,159,104
236 0Q9
3,129, 036
2,151,850
1, 454, 004
982,900
736, 500
497, 092
449, 600
376, 312
308,500
280,600
777, 205
430, 043
260,048
230,200
100,800
59, 400
39,800
21,000
29, 200
6,800
19,000

1, 352, 915
534,971
508, 514
995, 691
914, 877
846,165
706,652
660,120
607, 449
758, 584
733, 303
726, 080
2, 729, 042
1, 572, 875
1, 396, 796
2,148, 615
1,400,167
1,102, 754
757, 079
853, 752
908, 806
195, 769
1,427, 519

16,423
17, 808
11, 673
18, 038
14, 794
28, 221
4,258
5,523
15, 683
12, 829
4,334
8,884
10,130
42,113
8,528
49, 594
41, 078
15,822
24, 236
17, 740
11,096

$40, 212
154, 367
111,255
56, 407
54, 012
78,090

27,061

241, 242

187, 068
92,127
81, 296
76, 041
65,430
66,142
46,180
47, 911
48, 788
37, 975
45,250
131, 367
116, 670
76,464
89, 475
40, 405
27,849
31, 559
7,420
16, 743
6,106
12, 624

187,068
$3,093
6,460
7,648
8,232
7,900
9,764
11,471
12, 323
15, 369
74, 235
88, 287
92, 760
161,992
140,176
131, 540
130,962
97,972
155, 732
42, 561
304, 781

$6, 059
19, 355
11, 948
5,288
5,063
8, 524

92,127
84, 389
82, 501
73,078
74,374
54,080
57, 675
60, 259
50, 298
60, 619
205,602
204,957
169,224
257, 526
199, 936
171, 337
167,809
110,455
180, 999
48, 667
340, 049

22, 644

w
H
>
H

11,621
711,957

5,600

760, 413

327,000

1,038

2,900

87, 559

1,048, 699

1,770

14, 223

138,697

107, 207

1,170, 643

30, 452
99,993

115,986

o
o
942, 619
89, 263

260, 343, 202

2,800
199, 211

216, 825, 787

346, 325

2,487

34, 085, 205

943, 979

551,986
2, 663, 270

2,489
1, 895, 370

93,652
1, 718, 340

52, 828

148,969

262,154

3,875, 864

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




SO

to

TABLE 13.—Personal returns—Distribution by income classes—Continued

o
o

WISCONSIN
Exemption from normal tax

Income class

Under $1,0001
Under $1,000
$1,000 to $2,000 i
$1,000 to $2,000
$2,000 to $3,000 i
$2,000 to $3,000
$3,000 to $4,000 i
$3,000 to $4,000.
$4,000 to $5,000 i
$4,000 to $5,000.
$5,000 to $6,000 *
$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 $ 1 4 , 0 0 0 —
$14,000 to $15,000....
$15,000 to $ 2 0 , 0 0 0 —
$20,000 to $ 2 5 , 0 0 0 —
$25,000 to $30,000._..
$30,000 to $ 4 0 , 0 0 0 —
$40,000 to $ 5 0 , 0 0 0 —
$50,000 to $60,000....
$60,000 to $ 7 0 , 0 0 0 —
$70,000 to $ 8 0 , 0 0 0 —
$80,000 to $ 9 0 , 0 0 0 —
$90,000 to $100,000—
$100,000 to $150,000..
$150,000 to $200,000..




Number of Net income
returns

15,278
408
32,143
37,989
38,028
16,336
5,934
17,892
892
17,828
114
2,712
1,925
1,415
939
672
524
409
317
261
257
690
345
210
220
105
63
49
27
22
12
20
7

$10,218,298
237,899
49, 595,285
58,495, 588
91,715,954
39,727,060
19,620,771
63,037,261
4,060,301
80,248,424
623,902
14,877,464
12,446, 491
10,582,022
7,959,130
6,360,551
5,485, 788
4,689,669
3, 964,064
3, 512,902
3,720,641
11,805,201
7, 667,652
5, 701,327
7, 646,607
4,622, 668
3,442,094
3,168,148
2,026, 640
1,864,926
1,131,463
2,312,896
1,151,949

Prior year
loss
deduction
from net
income for
net taxable
income

Personal
exemption

$29,435,112

$1,932
3,135
2,540
3,584
2,749
12,938
4,301
9,032
7,652
4,167

6,861

90,822,342
37,659, 721
118,623,133
20,433, 578
22,287,115
42,369,328
3,350, 562
47,780,012
285, 612
6,419,787
4, 500,115
3, 236,788
2,186,820
1, 535, 517
1, 202,198
916,661
703,900
598,092
586,829
1, 504,650
736,308
434, 508
460,282
202,400
124,600
99,666
58,600
61,600
25,400
34,600
12,400

Dividends

$187,663
44,433
1,390,632
313,155
1,815,161
805, 798
825,766
1,146,166
1, 271,929
2, 625,902
413, 832

1,011,771
1,532,232
1, 615,624
1,343,917
1,171, 269
1, 235,103
1,185,912
1,145, 860
1,024, 349
973, 773
3,852,478
2,662,084
2,348,701
3,760, 502
2,357,605
2,008,719
1,880,663
1,185, 553
1, 546,379
664,051
1,160,070
540,290

Interest on
Government
obligations
not wholly
exempt
from tax

Capital net
gain from
sale of
assets held
for more
than two
years

Normal
tax

Surtax

Tax on
capital net
gain
(12H per
cent)

Total tax

$55,484
$5,781

$5, 781

"614,091"

"614," 091

" I7,6ll
" 26," 209"
558,780

558,780

"586," 554"

586," 554

892,147

"892," 147

"2," 967'
379
5,237
5,736
22,652
14,882
29,582
7,933
4,002
7,231
3,523
3,339
4,226
28,183
18,208
30,497
10,389
10,418
28, 708
3,824
473
5,959
4,263
14, 724
680

$106,028
84,783
293,474
230,148
140, 760
202, 557
178,767
471,479
437,321

228,710
205, 575
203, 532
170,036
149,633
130,435
120,132
102,421
91,106
101,675
318,080
220,946
158,391
191, 518
112,705
64,892
47,048
35,395
11,862
19,011
48, 213
13,699

$6,849
15,639
17,391
17,495
19,549
21,308
22,563
24,210
30, 508
147, 232
160,362
174,989
344,240
286,131
250,851
287,240
222,002
230,611
138,084
340,337
147,420

$9,862
7,948
29,386
22,037
12,547
19,521
16,759
47,941
41,828

228,710
212,424
219,171
187,427
167.128
149,984
141,440
124,984
115,316
132,183
465,312
381,308
333,380
545,620
406,784
345.129
356,325
269,944
261,994
173,854
436,491
202,947

o
w.

$200,000 to $250,000
$250,000 to $300,000...
$300,000 to $400,000...
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000$4,000,000 to $5,000,000
$5,000,000 and over
Classes grouped 2
Total

_.

3
2

654,820
(2)

C
O

1

2
()

(2)

..
-.

2,664,072
194,050

547,039,928

2,958
(2)

72,908
(2)

(2)

2

()

(2)

(2)

1

5,800
(2)
(2)

(2)

(2)

288, 265
(2)

3,000
59, 390

603,728

438,697,036

47, 939,335

457

304,995
(2)

(2)

28,594
(2)
(2)

104,460
(2)
(2)

(2)

(2)

(2)

2,004, 549
367 176

3,095

208,478

187,835

399,408

4,454,861

5,408,421

3,186,397

424, 258

9, 019,076

WYOMING
Under $1,000 1...
$1,113,267
1,691
Under $1,000
23,846
57
$1,000 to $2,000i
5,514, 667
3,429
$10, 240
7,134,328
4,962
$1,000 to $2,000
12,972,798
5,362
$2,000 to $3,000 i
25,866
5, 729,902
2,265
$2,000 to $3,000
3,414,136
1,036
$3,000 to $4,000 i
7,770, 544
2,247
$3,000 to $4,000
797,162
184
$4,000 to $5,000 i
5,883,189
1,321
$4,000 to $5,000
174, 893
32
$5,000 to $6,000 i
26, 705
877, 425
160
$5,000 to $6,000
800, 702
123
$6,000 to $7,000
613,134
82
$7,000 to $8,000
_ .
4,109
435,052
51
$8,000 to $9,000
830
369, 865
39
$9,000 to $10,000.
9,439
357,951
34
$10,000 to $11,000
6
283, 706
25
$11,000 to $12,000
_
222,873
18
$12,000 to $13,000
215, 780
16
$13,000 to $14,000
1,791
232, 744
16
$14,000 to $15,000
3,210
769,080
45
$15,000 to $20,000
398, 863
18
$20,000 to $25,000...
1,289
388, 635
14
$25,000 to $30,000
374, 346
11
$30,000 to $40,000..
219.165
5
$40,000 to $50,000... ..
1
$50,000 to $60,000
$60,000 to $70,000.
1 Nontaxable. Specific exemptions exceed net income.
2
Classes grouped to conceal net income and identity of taxpayers.




$3,052,164

$77,923

9,847, 506
5, 052,631
16, 594,512
3,885,300
3, 784,836
6,013, 728
740,940
3, 768,498
83, 316
384,650
298,400
202,400
131,100
91,800
81, 500
58,400
40, 600
37, 800
35,800
104,400
35, 800
35,000
26, 000
12,600

54,092
29,296
249, 541
48,326
188,816
69,658
209,746
156, 665
127, 868
38, 643
76,381
56,957
61,903
65, 546
79,966
52,059
38,008
63,842
39,954
217, 298
158, 531
68,536
168, 569
135, 595

$715

$715

62, 632

62,632

$13
311
54,610

54,610

324
2,136

52, 295
58, 519

H
o

52,295

1,161

M

58,519

5,472
290
128
1,181
513
18
74
1,112
1,600
27
3,280

13, 979
13, 790
12,188
8,994
9,375
8,777
8,023
6,706
5,203
7,344
23,083
11,335
15, 521
9,400
4,759

$525
923
969
1,021
1,244
1,260
1,242
1,460
1,873
9,414
8,268
12,372
16,578
13,835

13,979
14,315
13,111
9,963
10,396
10, 021
9,283
7,948
6,663
9,217
32,497
19,603
27,893
25,978
18,594

o
o
S

to

o

TABLE 13.—Personal returns—Distribution by income classes—Continued

to

o
to

WYOMING—Continued
Exemption from normal tax
Number of
returns

Income class

$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 2

Net income

Prior year
loss
deduction
from net
income for
net taxable
income

Dividends

Normal
tax

Surtax

Tax on
capital net
gain
(12H Per
cent)

Total tax

1
_

(2)

(2)

(2)

(2)

(2)

(2)

1

(2)

(2)

(2)

(2)

(2)

(2)

a
8

..

.

Q
O

$288,001
23,246

57, 376,054

$7,400
$83,485

Classes grouped to conceal net income and identity of taxpayers.




Personal
exemption

Interest on Capital net
Governgain from
ment
sale of
obligations assets held
not wholly for more
exempt
than two
from tax
years

$41,150

54,407,081

2, 574,869

$11,008
$17,640

$51, 529

$62,537

398, 256

122, 513

520,769

203

STATISTICS 01? INCOME
TABLE 14.—Personal returns by years—State tables
UNITED STATES
Net income
Number of
returns

Year

Tax

Total
1916 !
1917
1918
1919_._
1920
1921
*
1922
1923

_

.

.

Total

$6,298, 577,620
13, 652, 383, 207
15,924, 639,355
19,859,491,448
23, 735,629,183
19, 577,212, 528
21,336,212, 530
24, 840,137,364

437,036
3,472,890
4,425,114
5,332, 760
7,259,944
6, 662,176
6, 787,481
7, 698, 321

Average
$14,412.00
3,931.00
3,599.00
3, 724.00
3, 269. 00
2. 939. 00
3,143.00
3, 226. 70

$173,386,694
691,492,954
1,127,721,835
1,269,630,104
1, 075,053, 686
719,387,106
861,057,308
663, 651,505

$397.00
199.00
255.00
238.00
148.00
108.00
127.00
86.21

$8,807. 00
3,365. 00
3,110. 00
3, 272. 00
2,956. 00
2,723. 00
2,910.00
3,115. 91

$175,989
2,023,984
4,431, 563
4,668,465
4,482,805
2,713,826
2,892, 298
2,840,975

$84.00
93.00
114.00
114.00
85.00
63.00
66.00
55.65

$7,730. 00
2,308. 00
2, 029.00
2,001. 00
1, 960. 00

$17, 022
132, 769
316,859
357, 783
248,605

$70.00
29.00
42.00
38.00
25.00

$11,848.00
3, 232. 00
3,035. 00
2,997. 00
2,712.00
2,615. 00
2,413. 00
2, 599. 52

$191, 519
1, 019,262
1,724,116
1,816,899
1, 325, 905
516, 637
687, 026
603,100

$193. 00
83.00
126.00
89.00
53.00
28.00
34.00
26.34

$7,842.00
3,828.00
3, 704. 00
3, 687. 00
3,098. 00
2, 738.00
2,982.00
3,067. 89

$157, 513
1,848,177
3,269,477
4,237,673
3, 268,450
1,866,164
2, 314,409
2, 050,416

$70.00
104.00
159.00
126.00
86.00
55.00
72.00
57.29

$10, 766. 00
3,471. 00
3,399.00
3,679.00
3,348.00
3, 025. 00
3,225. 00
3, 283.45

$3, 595,636
20,355,424
36,070,926
48,983,856
50,447, 505
36,438,432
43,778,932
39, 958, 780

$170. 00
112.00
175.00
184.00
127.00
94.00
Hk.OO
77.27

Average

ALABAMA
J

1916
1917..
1918..
1919..
1920..
1921..
1922..
1923.

2,097
21,844
38, 988
40,789
52,984
43,009
43,612
51,049

i9, 010
73, 508, 562
121,250,953
133,470,965
156, 604,933
117,108,806
126, 908,473
159,064, 390

ALASKA
1916 J
1917
1918 .
1919
1920

243
4,570
7,606
9,427
9,899

. .

$1,878,419
10,549, 506
15,434,987
18,862,034
19,400, 775

1Q91 2

1922 2
1923 2
1
ARIZONA
994
12, 264
13,701
20,495
24,812
18,477
20, 079
22,899

1916 »_
1917..
1918..
1919..
1920..
1921_.
1922..
1923._

$11, 777, 241
39, 635, 508
41, 579,450
61, 434, 347
67, 280,486
48,310,197
48,459, 738
59, 526, 474

ARKANSAS
1916 i
1917
1918
1919
1920
1921
1922
1923

.

.

.

2,255
17,839
20, 612
33, 556
38,113
33,830
32. 072
35, 788

$17, 683, 678
68, 296, 287
76,354,037
123, 704, 361
118,060,710
92, 616,903
95, 625, 678
109, 793, 634

CALIFORNIA
1916 !
1917
1918
1919
1920
1921
1922
1923

21, 208
182, 232
206,471
266, 720
396, 973
386, 082
420, 923
517,109

$228, 324,945
632, 608, 546
701,850,380
981,170,941
1,329,006, 594
1,168, 021,448
1, 357, 524, 521
1, 697, 902, 803

* 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 Included in the State of Washington.




204

STATISTICS OF INCOME
TABLE 14.—Personal returns by years—State tables—Continued
COLORADO

Tax

Net income
Year

Number of
returns
Total

1916 1
1917 .
1918
1919
1920
1921
1922
1923

...

Average

$53,854,130 $12,143.00
137,853,875
3,393.00
159,487,951
2,945. 00
191,001,999
3,320.00
219, 277,184
2,955. 00
174,490,980
2, 504.00
184, 572,407
2, 736. 00
200, 572, 724 2, 771. 64

4,435
40,627
54,160
57, 526
74,198
69, 676
67,463
72,366

Total

Average

$1, 055, 758
5,184,948
5,844,925
7,196, 593
6, 766, 900
3,862,862
4,869, 555
3, 267,732

$238. 00
128.00
108.00
125.00
91.00
• 55.00
72.00
45.16

$2,824,846
10, 595, 737
17,690,343
16,833,829
15, 774, 598
10, 633, 045
13,130, 562
11,199,184

$291. 00
164. 00
205.00
152. 00
106. 00
86.00
102. 00
74.75

CONNECTICUT
19161
1917..
1918..
1919..
19201921..
1922..
1923..

$133,858, 341
249,186, 724
295, 617,840
347, 929, 674
451, 737, 702
343, 017,180
401, 720,143
473,804, 719

9,713
64,472
86,489
110,409
148,195
123,269
128,431
149,820

$13, 781.00
3,865. 00
3,418. 00
3,151.00
3,048.00
2, 783.00
3,128. 00
3,162. 49

DELAWARE
19161
1917.
1918.
1919.
1920.
1921..
1922..
1923..

1,346
8,032
10,239
16,059
18,937
15,889
17,141
19,202

i
!
!
!

$57,798,410 $42,941.00
56,459,176
7, 029. 00
48, 358,031
4, 723. 00
62, 901, 249 3, 917.00
55, 633, 321 2,938. 00
43, 676,893
2, 749. 00
53, 981, 068 3,149.00
57,186, 685
2, 978.16

$3,695, 605 $2, 746. 00
9, 350,461 1,164.00
7,158, 522
699.00
7, 495,453
467. 00
2,122,025
112.00
1,284,365
81.00
1,833, 712
107.00
1,402, 093
73.02

DISTRICT OF COLUMBIA
1916
1917
1918
1919
1920
1921
1922
1923

6,808
33,737
50,776
88,616
109,730
89,966
77,923
75,796

$67, 334, 621
113,499,332
154, 963,835
234, 959, 904
299,802, 574
248, 345, 804
231, 328, 739
284, 622, 234

$9,891.00
3,364.00
3,052. 00
2, 651.00
2, 732. 00
2, 760. 00
2, 969. 00
3, 755.11

$1, 068,644
4,499,820
8,832,200
8,869,833
9, 468, 632
7, 704, 564
8,336, 587
8, 083, 050

$157. 00
133. 00
174.00
100. 00
86.00
86.00
107.00
106. 64

$9, 781. 00
3, 546.00
3,334.00
3,451. 00
3, 343.00
2,830. 00
3,179.00
3,155.82

$322, 636
1, 584, 917
2,367,463
4,363, 089
5,242,705
2, 929,409
4, 059,859
3, 693, 955

$181. 00
103.00
124. 00
140.00
124.00
69.00
98.00
74.49

$378, 062
3, 250, 342
7, 077,184
9,134,092
7, 697, 693
3,892, 645
4, 557, 769
3, 766,159

$110.00
85.00
181.00
155. 00
105.00
57.00
65.00
52.79

FLORIDA
1916 i
1917
1918 ...
1919
1920
1921
1922
1923

1,779
15,336
19,102
31,107
42, 210
42,249
41, 531
49,591

$17,401,202
54, 378,496
63, 681,401
107, 362,976
141,105,124
119,557,316
132, 047,020
156, 500, 260

GEORGIA
1916
1917
1918
1919
1920
1921
1922
1923

3,444
38,252
39,073
58,930
73, 325
67, 719
69, 988
71,341

$32,992,965 $9, 580. 00
137, 775, 612 3,601. 00
148, 366,439
3, 797.00
219,471, 959
3, 724.00
228, 619, 716 3,118. 00
180,311,466
2, 663. 00
199,432, 531
2,850.00
222, 888, 344 3,124. 27

i The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for
subsequent years they are from returns of $1,000 and over.




205

STATISTICS OF INCOME
TABLE 14.—Personal returns by years—State tables—Continued
HAWAII
Net income
Year

19161
1917
1918
1919
1920
1921
1922
1923

Number of
returns
1,144
3,131
4,242
8,136
13, 715
11,481
11,597
12,421

Total

Tax

Total

Average

$20,362,022 $17,799.00
21,888, 755
6,991.00
20, 054,940
4, 728. 00
33,164,366
4,076. 00
55, 572,896
4,052.00
37,840, 014
3,296. 00
37,122,696
3,201.00
42,829, 250
3, 448.13

Average

$366,802
1,174,831
1,857,352
2,145,194
4, 075,539
1,451, 776
1,387, 398
1, 319, 276

$321.00
375.00
438.00
264.00
297.00
126.00
120.00
106.21

$140,496
839,646
1,493,518
1,475,023
1,086, 614
493,658
478, 706
426,196

$186. 00
51.00
78.00
69.00
42.00
21.00
20.00
17.04

IDAHO
1916 i
1917_
1918.
1919_
1920_.
1921.
1922 _
1923 _

756
16,414
19,249
21,448
25, 755
22,976
23,369
25, 012

$7,927,064 ;$10,486. 00
46,465,514 ! 2,831.00
2,907.00 I
55,954,296
65,472, 540 3,053.00
67, 391, 639 2,617.00 !
49, 737,718 2,165.00 !
2,190.00 |
51,166,79:
2,334.61 |
58,393,3"

ILLINOIS
1916
1917
1918
1919
1920
1921
1922
1923

37,525
319,497
366,918
422, 229
542,467
611, 558
614, 449
676, 489

$484,290,833 $12,906.00
1,119,960,600
3, 505. 00
1, 256, 309,485
3,424.00
1, 662, 796,441
3,938. 00
1,836,956, 942
3, 386. 00
1,833,920,436
2,999. 00
1,927,637,451
3,137. 00
3, 359. 94
2, 272, 960,122

$10,947,250
49,103,261
84, 560, 642
85,409,203
68, 574,351
77,196,407
62, 880,129

$292.00
154.00
230.00
235. 00
157.00
112.00
126.00
92.95

$1,165,961
5,978,782
11,456,898
13, 541, 245
15,780,124
8.973,653
9, 578,511
7, 882, 768

$166. 00
70.00
110.00
104.00
83.00
60.00
62.00
44.08

$7, 721.00
2. 934. 00
3, 786. 00
3, 940. 00
3, 444.00
2,814.00
2, 727. 00
2, 673. 57

$518,845
5,445,816
15,928,158
15,807,707
18, 776,990
5,837,960
5,466, 397
4,126, 470

$61.00
47.00
134.00
118.00
102.00
52.00
" 41.00
30.37

$39, 638,465 $9, 240. 00
3, 206. 00
202,159,002
218, 524,054 3,373.00
264,971, 649 3,466.00
3, 087. 00
306,413,429
2, 447. 00
217,237,297
2,428. 00
211,061,984
215, 346, 538 2,495. 59

$555,943
5,428,495
7,880, 244
9,138, 315
8,351, 393
3, 392,429
3, 246,097
2,118, 957

$130. 00
86.00
122.00
120.00
84.00
38.00
37.00
24.56

INDIANA
1916 *
1917..
1918.
1919_.
1920..
1921..
1922..
1923.

7,004
85,021
104, 581
130,383
189, 587
150,300
153,469
178, 831

$74, 637, 683 $10, 656. 00
261, 265, 426
3,073.00
325, 549,440
3,113.00
417,323, 251
3,201.00
556, 061,991
2,933. 00
406, 242,138
2, 703. 00
426, 365,818
2, 778. 00
510, 507, 072
2, 854. 69

1
IOWA
1916 ]
1917.
1918
1919
1920
1921
1922
1923

8,497
114,970
118,933
133, 796
183,398
111,483
131,870
135,864

$65, 604, 874
337, 283,861
450, 267, 585
527,163,054
631, 560, 789
313,762,935
359, 562,822
363, 242, 331

KANSAS
1916 *
1917_.
1918..
1919..
1920..
1921.
1922..
1923..

4,290
63, 065
64, 794
76,451
99, 255
88, 785
86,915
86, 291

1
Thefiguresfor 1916 are compiled from returns reporting net income of $3 000 and over, whereas for the
subsequent years they are from returns of $1,000 and over.




206

STATISTICS OF INCOME
TABLE 14.—Personal returns by years—-State tables—Continued
KENTUCKY
Number of
returns

Year

3,887
34,692
47,098
59, 332
78,258
69,496
69, 666
79, 091

19161
1917.
1918 _
1919.
1920.
1921.
1922.
1923.

Tax

Net income
Total

Average

$38, 506, 976 $9,907. 00
124,826,244
3, 598. 00
166, 350,127 3, 532. 00
215, 977, 422 3, 640. 00
243, 879, 230 3,116.00
192, 273, 937 2, 767. 00
200, 048, 892 2, 872. 00
214,415,879
2, 711. 00

Total

!
!
'

$99. 00
85. 00168.00
128. 00
93.00
62.00
67. 00
47.08

$778,693
4, 936,825
9, 353,518
12, 888,655
9, 626. 591
5, 304, 522
5,353. 574
4,438,454

$172. 00
153. 00
280. 00
244. 00
139. 00
78.00
80 00
65.81

$371,367
2, 467, 852
4, 263,003
4, 468,876
4,892,419
3,974,861
3,896,892
2,785,696

$132. 00
144.00
170. 00
129. 00
103. 00
90.00
91.00
57.51

$384,497
2, 943,196
7, 918,960
7,595,384
7,292,098
4, 297, 470
4, 676, 804
3,723,960

!
!
i
|

LOUISIANA
19161
1917
1918
1919
1920
1921
1922
1923

..

4,517
32,317
33, 432
52,871
69,340
67, 960
66, 972
67, 440

. .

$51, 274, 633 $11,351.00
134, 349,180 4,157.00
137, 261, 983 4,106. 00
201, 753,808 3, 815. 00
237,109, 145 3, 420. 00
197,897,146 2,912. 00
203, 664, 606 3,041 00
213,802, 450 3,170. 26

MAINE
19161.
1917
1918. .
1919
1920..
1921
1922
1923 _

2,823

-

17,112
25,104

. .
...

34, 578
47,717
44, 397
43,041
48,435

. .

..

$30, 435, 945 $10, 781. 00
66,950, 710 3,913.00
84,033, 212 3, 347. 00
112,562,525 3, 255. 00
143, 455, 545 3,006.00
124, 628, 679 2, 807. 00
129, 857,441 3,017. 00
142,964, 209 2,951. 67

MARYLAND
191611917
1918
1919
1920
1921
1922
1923__

.
_

I
!
_
!
;
!

9,674
$121,009,054 $12, 509.00
56,954
244,291,849 4, 289. 00
80,085 I 287,423,572 3, 589. 00
86,373 j 330,111,972 3,822. 00
108,000 ! 390,781,018 3, 618. 00
112,963
368,691,062 3, 264. 00
110,896
386,830,235 3, 488. 00
127,770'
401,259,584 3,140. 48

$2,405,523 | $249. 00
12,325,524 j 216. 00
20, 252,137 I 253.00
254.00
21,931,984
188. 00
20, 257, 233
14,537,303 ' 129.00
139.00
15, 363, 765
90. 32
11, 540,437

MASSACHUSETTS
19161
1917
1918
1919
1920
1921
1922
1923._

_
...
.
_

. . .

32, 291
156, 111
209, 786
268, 307
401, 770
388, 442
397, 241
415,100

$474, 292, 762 $14, 688.00
717,512,002 4, 596. 00
868,460, 461 4,140. 00
1,090,808,058 4,065. 00
1,368,406,648 3, 406. 00
1,153,008,156 2, 968. 00
1, 237,893, 477 3,116. 00
1, 413, 015,994 3,404.04

$10,892,685
44,478, 907
81, 307, 340
86, 566, 938
69, 368.994
46,534, 644
57, 781,194
42, 527, 993

$337.00
285. 00
388.00
323. 00
173 00
120. 00
145.00
102. 45

$3,340,682 !
15,159, 388 |
22,336,385! i
55,958,378
40,493,261 |
24,197, 840 '
34,965,003
28,051,017 1

$292. 00
136. 00
165. 00
308. 00
133.00
97.00
130. 00
80.13

MICHIGAN
19161
1917.
1918.
1919.
1920.
1921..
1922.
1923.

11,448
111,562
135, 349
181,662
305, 075
250,147
267,953
350, 072

$162,533,104 $14,198. 00
387, 824, 910 3,476. 00
415,313,164 3,068. 00
665, 475,193 3,663. 00
895, 679, 238 2, 936. 00
657, 779, 854 2, 630.00
796,411,946
2,972. 00
1, 041, 933, 086 2,976. 34

i Thefiguresfor 1916 are compiled from returns reporting net income of $3,000 and over, whereas for the.
subsequent years they are from returns of $1,000 and over.




207

STATISTICS OF INCOME
TABLE 14.—Personal returns by years—State tables—Continued
MINNESOTA
Tax

Net income
Number of
returns

Year

Total
1916 i . . . .
1917
1918
1919
1920
1921
1922
1923

_
_.

Average

$93,201,384 $12,335.00
275,510,103
3,443. 00
291,074.629
3,444. 00
383,920,683
3,098. 00
453, 212, 241
2,941. 00
340,833,699
2,738. 00
348, 740,625
2,838. 00
372, 376, 782
2, 771. 49

7,556
80,009
84.515
123,914
154,118
124, 501
122, 885
134, 360

Total

Average

$1,553,282
8, 356,172
15, 262, 760
15, 696,465
15,169,869
8,697,117
9,419,301
7 083,527

$206.00
104. 00
181.00
127.00
98.00
70.00
77.00
52.72

$195,054
2, 252,612
3,542,849
5,634,901
2,495, 207
1,069,136
1,803, 632
1, 685,439

$135. 00
146. 00
178. 00
237. 00
89.00
42.00
67.00
60.52

$2,373,327
10,880,241
20, 716,692
22,146, 510
21,877,701
14, 660,351
15, 972, 706
13, 085, 218

$183. 00
119. 00
187. 00
177. 00
136. 00
85.00
92.00
68.05

$304, 448
1, 548, 582
3,012,902
2,413,463
2, 033,190
1 051,863
1, 029.195
721, 406

$169. 00
54.00
87.00
57.00
45.00
29.00
27.00
16.85

$347, 778
5, 285, 238
9, 373, 582
8, 639,003
8, 363, 305
3, 328,145
3,165,433
2, 534, 257

$81. 00
64.00
98.00
99.00
86.00
46.00
47.00
35.92

$18, 505
241,944
412, 342
435,002
390, 077
329, 296
258, 732
241, 291

$51.00
37.00
58.00
50.00
38.00
34.00

MISSISSIPPI
1916
1917
1918
1919
1920
1921
1922
1923

1,440
15, 382
19, 949
23,804
28, 022
25,614
26, 897
27,851

$14, 831, 796 $10,300.00
61, 763, 713
4,015. 00
70, 323,185
3,525. 00
101, 262, 053
4,254. 00
83, 954, 352
2, 996. 00
60,104,438
2, 347. 00
76, 981, 743
2, 862. 00
83, 494,009
2, 997. 88

MISSOURI
19161
1917.
1918.
1919.
1920.
1921.
1922.
1923.

12, 956
91, 608
110,890
125, 248
162,199
172, 519
173, 728
192, 282

$147, 069, 303 $11,351.00
362, 026, 687 3,952. 00
409, 013, 021 3,688. 00
470, 443, 311 3, 756. 00
548,130.178 3, 379. 00
499, 911, 004 2, 898. 00
526, 387, 658 3, 030. 00
605, 275, 520 3,147. 85

MONTANA
19161
1917
1918
1919
1920
1921
1922
1923__

1,801
28, 646
34, 464
42, 593
45, 557
36, 907
38, 044
42, 809

$19.
81,
90,
108,
109,
81,
83,
99,

467, 019 $10,809. 00
207, 992
2,835. 00
091.830
2,614. 00
380, 657
2, 545. 00
348,194
2,400. 00
527, 662
2, 209. 00
903, 851
2, 205. 00
255, 947
2, 318. 58

NEBRASKA
19161
1917.
1918.
1919..
1920.
1921.
1922.
1923.

4,286
82,472
96,049
87,344
97,729
71.853
67,503
70,545

!
j
|
|
i
!
i
|

$36, 559, 607
251, 988, 895
306, 053, 565
287,457, 592
306, 362, 706
179, 905, 513
177, 969,193
195,152, 562

$8, 530. 00
3, 055. 00
3.186. 00
3,291.00 i
3,135. 00
2, 504. 00
2, 636. 00
2, 766. 35

NEVADA
1916 i
1917
1918
1919
1920 .
1921
1922
1923

364
6,623
7,097
8,740
10, 381
9,719
9,723
10,467

$2, 799, 775
16, 423,316
17, 826, 669
20, 887,132
25, 337,934
22,455, 508
22, 397, 460
25, 711, 611

$7, 692. 00
2,480. 00
2, 512. 00
2, 390. 00
2,441. 00
2, 310. 00
2, 304. 00
2, 456.45

27.00
23.05

i The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for the
subsequent years they are from returns of $1,000 and over.




208

STATISTICS OF INCOME
TABLE 14.—Personal returns by years—State tables—Continued
NEW.HAMPSHIRE
Tax

Net income
Number of
returns

Year

19161
1917..
1918..
1919..
1920..
1921.
1922..
1923 _

1,735
10,809
17,317
25,601
35,983
32,410
31, 787
36,876

Total
$19,557,542
42,84-3,296
56,889,284
78,565,318
100,431,539
82,352,496
85,577,058
104,852,122

Average
$11,272.00
i 3,964.00
• 3,285.00
! 3,069.00
i 2,791.00
!
2,541.00
j 2,692.00
! 2, 843. 37

Total

Average

$258,173
1,517,183
2,827,724
2,811, 830
2, 720, 793
1, 759, 290
2,133, 631
1, 643,150

$149.00
140.00
163.00
110.00
76.00
54.00
67.00
44.5(5

$5, 545,231
25, 710, 042
43,109, 648
47,321,422
43, 275,477
33, 258, 294
40,982,616
30, 552, 642

$281.00
191.00
232.00
204.00
145.00
124.00
136.00

$83, 935
713,829
989,825
774,470
612, 573
351, 629
383, 750
337, 354

$103. 00
61.00
76.00
72.00
45.00
30.00
33.00
27.65

$77, 970, 521
251, 785. 795
354, 263, 417
399,792,351
286, 607, 280
210, 768,379
273, 960,079
192, 311, 565

$837. 00
515.00
633.00
585.00
274.00
198.00
248. OC
157. 42

$560,970
2, 747, 673
5, 575, 001
10, 010,348
9, 620,675
3, 760,499
4, 908, 611
4, 767, 257

$254. 00
120.00
256.00
269.00
203.00
85.00
85.00
69.91

$66, 344
936,862
2, 219, 954
1,360, 509
1,105,801
485, 783
453, 219
276, 288

$56. 00
45.00
76.00
50.00
46.00
26.00
24.00
15.30

NEW JERSEY
19161
1917.
1918.
1919..
1920..
1921..
1922..
1923-

19,701
134, 960
185, 7.06
231, 757
269, 096
301,834
293, 503

$254,068,880 $12, 896.00
521, 042,424 3, 861. 00
653,112, 589 3, 517. 00
828,428, 672 3, 575.00
977,853, 627 3,293. 00
856,856, 058 3,184. 00
1,032, 262,375 3,420.00
1, 050, 741,177 3, 580. 00

104.10

NEW MEXICO
813
11,616
13, 084
10, 757
13, 656
11, 780
11, 553
12, 202

1916 L . .
1917
1918
1919
1920...
1921
1922
1923

$7,486, 732 $9, 209. 00
31, 644, 721 2, 724. 00
36, 591, 416 2, 797. 00
31, 587, 990 2, 937. 00
36, 923,120 2, 704. 00
27, 838,165 2, 363.00
28, 982, 814 2, 509. 00
32, 667, 610 2, 677. 23

NEW YORK
1916 1
1917
1918
1919
1920
1921
1922
1923__

93,155
489, 089
559, 753
683,085
1, 047, 634
1,066, 637
1,102, 748
1, 221, 654

$1, 922, 864, 651 $20, 641. 00
2, 774, 035,148 5, 672.00
2, 719, 713, 784 4,859. 00
3, 436, 343,179 5,031.00
4, 030, 623, 696 3, 847.00
3, 617, 757,104 3,392. 00
4,110,588,989
3, 727. 00
4, 565, 314, 898 3,737. 00

NORTH CAROLINA
1916 L . .
1917
1918
1919
1920.
1921
1922
1923 _

.

2,207
22, 977
21, 738
37,185
47, 342
44,161
58, 009
68,191

$24, 825, 826 $11,249.00
84, 220,131 3, 665. 00
89, 748, 811 4,129. 00
4, 346. 00
161,613,467
163, 799, 837 3, 460.00
127, 992, 951 2, 898. 00
171, 929, 259 2, 964. 00
206, 638, 618 3, 030. 29

NORTH DAKOTA
1916»_
1917
1918
1919.
1920
1921
1922
1923--

.

1,176
20, 941
29,120
27, 375
24, 209
18,440
18, 750
18, 054

$9, 219, 055 $7, 839. 00
61, 233, 723 2, 924. 00
89, 586, 415 3,076.00
80,190, 946 2, 929.00
66,188,434
2, 734.00
43,032,753
2,334. 00
43, 767, 089 2, 334.00
42, 973, 996 2, 380. 30

i The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for the
subsequent years they are from returns of $1,000 and over.




209

STATISTICS OF INCOME
TABLE 14.—Personal returns by years—State tables—Continued
OHIO
Tax

Net income
Year

Number of
returns
Total

1916 i
1917
1918
1919 ...
1920 . .
1921_
1922
1923_

21, 774
190, 273
306, 918
308,309
447, 998
367, 096
364, 988
463, 017

Average

$318, 822, 511 $14, 642. 00
740,406,422
3, 891. 00
993, 314, 432 3,236. 00
1, 075,115, 926 3,487.00
1, 407, 388, 003 3,142. 00
1, 060, 027, 926 2,888.00
1,138, 934, 714 3,120.00
1,457, 696, 567 3,148. 26

Total
$7, 722,306
31,928, 937
55,170, 252
56, 505, 315
56,285,168
33, 574, 094
39, 310, 406
33, 061,877

Average
$355.00
168.00
180.00
183.00
126.00
91.00
108.00
71.41

OKLAHOMA

1916
1917.
1918.
1919
1920.
1921.
1922.
1923

2,539
48,758
46,818
61,500
81,785
69,381
72,063
70,189

i
;
i
!
!
!

$66, 811,462 $26, 314. 00
170, 751, 358 3, 502.00
163, 678, 297 3,496. 00
242,184, 301
3,938.00
295, 790, 791 3,617.00
191, 816, 067 2, 765.00
217, 555, 604 3, 019. 00
221, 293,177
3,152.82

$4, 347, 797 $1, 712.00
117. 00
5, 682,493
163.00
7, 649, 280
198.00
12, 207,129
166.00
13, 548, 211
61.00
4, 206, 507
89.00
6, 414, 336
55.71
3, 909,926

OREGON
1916 1
1917.
1918
1919.
1920.
1921.
1922.
1923.

2,800
25, 071
34, 592
49, 663
67, 640
62, 804
61, 879
69,123

$8, 917. 00
3, 380. 00
3, 226. 00
3, 347. 00
2, 863. 00
2,541.00
2, 606. 00
2, 746. 61

$337,051
3, 298, 630
6, 049,987
8, 232,437
6, 649, Oil
4, 951, 580
4, 239, 789
2, 891,804

$120.00
132. 00
175. 00
166.00
98.00
79.00
69.00
41.84

$643, 243, 991 $15, 966. 00
1, 360, 802, 293 4,147.00
1, 770, 848, 133 3, 414. 00
1, 838, 002,395 3,409.00
2, 212,178, 029 3, 288. 00
1, 937, 291, 858 3,119.00
2, 005, 570, 020 3,412. 00
2, 478, 751, 471 3,347. 50

$17, 612, 739
79,454, 848
137, 781, 370
128,195, 161
118,750,989
84, 660, 220
93, 573, 559
73, 266, 630

$437.00
242.00
266. 00
238. 00
177. 00
136.00
159. 00
98.95

$1,915, 104
8, 805, 953
13, 512, 766
11, 234,132
11, 685,163
9, 236, 328
9,351, 580
6, 658, 089

$511.00
368. 00
410. 00
281.00
220. 00
192.00
187.00
99.43

$77,198
1, 815, 909
2, 732, 593
5,192,020
3, 236, 875
1, 246, 523
1, 268,305
1, 555, 315

$64. 00
81.00
135. 00
139. 00
98.00
50.00
47.00
55.10

$24,968,572
84,746,023
111,601,050
166,240,606
193,652,281 |
159,574,639 i
161,226,232 |
189,854,013 |

PENNSYLVANIA
1916 i
1917.
1918.
1919.
1920.
1921.
1922
1923_

40, 289
328.171
518, 729
539.172
672, 746
621,103
587, 770
740, 478

RHODE ISLAND
1916 1
1917
1918.
1919.
1920.
1921.
1922.
1923_

3, 745
23,927
32, 921
39, 936
53,128
48, 057
50, 076
66,965

$65, 257,163 $17, 425. 00
112,129, 569
4, 686. 00
129, 630, 322 3,938.00
146,109, 811
3, 659.00
180, 303, 990 3, 394. 00
157,568,411
3, 279.00
171,409, 669
3,423.00
214,749, 602
3,206.89

SOUTH CAROLINA
1916 !
1917
1918
1919
1920
1921
1922
1923

_

. -

1,204
22, 321
20, 239
37, 296
33, 044
25,160
26, 830
28,225

$9, 882, 947 $8, 208.00
70, 917, 349 3,177.00
73, 855,345
3, 649. 00
142, 688, 832 3, 826.00
109. 246, 657 3, 306. 00
68, 255, 825 2, 713. 00
72, 755, 770 2, 712. 00
87, 031,355
3, 083.48

i The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for the
subsequent years they are from returns of $1,000 and over.




210

STATISTICS OF INCOME
TABLE 14.—Personal returns by years—State tables—Continued
SOUTH DAKOTA
Tax

Net income
Number of
returns

Year

Total
1916 i
1917
1918
1919
1920
1921
1922 _ .
1923

_

.

971
39,654
45, 505
38, 614
34, 670
21, 681
21,465
21, 928

Average

$7, 474, 252 $7,697.00
109,794,860 2,769. 00
151,725,486 3,334.00
133,174,792 3,449. 00
103, 578,036 2,988. 00
47,087, 498 2,172. 00
48,949, 551 2, 280.00
50,170, 861 2, 287.98

Total

Average

$48, 563
1,171,328
4,139, 239
3,124,066
2, 228,187
524, 653
548,688
350,312

$50.00
30.00
91.00
81.00
64.00
24.00
26.00
15. 98

$413,078
2, 794,197
6, 795, 268
9,082,054
7, 565, 009
3, 984, 051
4,902, 612
4,283.805

$94.00
89.00
178.00
179. 00
116.00
65.00
77.00
62.01

$2,643, 697
13,447, 453
21, 575, 479
32,302, 280
25, 400,849
12, 667,894
14,119, 655
10, 678,022

$251.00
141.00
188. 00
183. 00
113. 00
63.00
76.00
53.21

$167, 688
1, 364, 652
1,347, 780
1, 270, 543
1, 506, 781
842, 904
955,929
725, 908

$133.00
93.00
73.00
60.00
49.00
32.00
35.00
24.00

$365,004
1, 459, 253
1,821, 823
2,074,804
2, 259,129
1,155, 767
1, 573, 555
1,332,822

$332.00
201. 00
183. 00
153.00
118. 00
65.00
88.00
61.27

$593,304
3, 929, 273
7, 674, 725
9,020, 237
7,404, 201
4,161,116
4, 919,485
3, 669, 294

$142. 00
104.00
150. 00
119. 00
80.00
55.00
69.00
47.38

TENNESSEE
1916 i
1917
1918
1919
1920
1921
1922
1923 ... _

4,414
31,451
38, 232
50, 789
65, 054
60, 949
63, 555
69, 081

$39,867,675 $9,032.00
111, 964, 540 3, 560. 00
139,173,691 3, 640. 00
193,909,353 3,818.00
212, 600,105 3, 268. 00
170, 969, 895 2,805. 00
190, 723,937 3,001.00
226, 033, 948 3, 272. 01

TEXAS
1916 1
1917..
1918..
1919..
1920..
1921..
1922..
1923 _

10,514 | $113, 278,037 $10,774.00
95,416 I 350, 297, 337 3, 671. 00
114,500 | 392, 975, 557 3,432. 00
176,547 ! 643,172,301 3,643.00
224,617 ! 720, 720,162 3, 209. 00
200,188 ! 536, 897, 427 2, 682. 00
186,865
545,901, 576 2,921.00
200, 683
613, 494, 900 3, 057. 03

UTAH
1916 1.
1917...
1918...
1919...
1920...
1921...
1922...
1923__

1, 259
14, 636
18, 517
21,164
30, 510
26,128
27, 325
30, 242

$14, 281,206 $11,343.00
45, 044,946 3, 078. 00
52, 454,404 2, 833. 00
61,913, 436 2,925.00
82, 278, 389 2, 697. 00
62, 713,461 2,400. 00
67, 744,653 2,479.00
79, 943,306 2. 643. 45

VERMONT
1916 1
1917..
1918..
1919..
1920..
1921..
1922..
1923_

1,100
7, 258
9,965
13, 569
19, 205
17, 746
17,901
21, 752

$14, 628,955 $13,299.00
2<S, 540,804 4,070.00
34, 063, 265 3,418. 00
46, 204, 506 3,405.00
59, 303, 302 3, 088.00
47, 561, 557 2, 680. 00
51, 653, 367 2, 886. 00
64,800, 009 2, 979. 04

VIRGINIA
1916 1
1917..
1918..
1919..
1920..
1921..
1922..
1923 _

' 4,190
37, 951
51, 207
75,966
92, 576
76, 257
71, 523
77, 451

$42, 216,464 $10,076.00
130, 682, 859 3, 443. 00
173,104, 495 3, 380. 00
247, 658, 373 3, 260.00
273, 235, 229 2,951. 00
208, 331, 701 2, 732. 00
207, 277, 342 2,898. 00
242, 586, 945 3,132.13

i The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for the
subsequent years they are from returns of $1,000 and over.




211

STATISTICS OF INCOME
T \ B L E 14.—Personal returns by years—State tables—Continued
WASHINGTON
Tax

Net income
Number of
returns

Year

1916
1917
1918
1919
1920
1921
1922
1923

1

2 .
2..
2

_

5,360
56,322
95,422
114,322
148,067
115, 593
123,216
136, 057

Total

Average

Total

$9,272.00
3,014.00
2, 789. 00
2,851.00
2,359.00
2,261.00
2,439.00
2, 587. 04

$776,470
4,377,754
9,743,163
11,615,795
9,094,764
4,878,295
5,148,477
3.925.801

$145.00
78.00
102.00
102.00
61.00
42.00
42.00
28.85

$30,170, 809 $11,717.00
106,061,550
3, 750. 00
3,203. 00
156, 557,747
3, 276.00
147,949,092
2,987. 00
287,729,460
2,752. 00
207,157,054
2,831.00
196, 777,359
2,916. 59
260, 343, 202

$416,386
3,303,285
5,709,295
5,319,197
8,517,268
4,579,113
4,594,653
3,875,864

$162. 00
117. 00
117.00
118. 00
88.00
61.00
66.00
43.42

$1,253,257
5,716, 256
11,382,127
10,901,097
13,232,531
8,971,044
9,126,855
9, 019. 076

$152.00
81.00
120. 00
103. 00
88.00
60.00
57.00
46.48

$67,510
838,196
1, 272,692
1, 444,063
1, 161,320
783,257
687,062
520, 769

$100. 00
109.00
163. 00
79.00
47.00
35.00
31.00
22.40

$49,697,247
169, 727,615
266,096, 746
325,920,733
375, 979,893
261,400,721
300, 523,342
351,985, 059

Average

WEST VIRGINIA
1916 i .
1917..
1918..
1919._
1920..
1921..
1922..
1923._

2,575
28,281
48,876
45,168
96,326
75, 277
69, 501
89, 263

WISCONSIN
19161.
1917
1918.
1919 .
1920
1921
1922
1923_

8 261
70,554
94,704
105, 793
150,452
148 457
160,519
194, 050

$87,614,595 $10,606. 00
228,190, 253
3,234.00
290,199,685
3,064.00
337,851,344
3,194. 00
2,901.00
436,436,810
379, 754,222
2, 558. 00
2, 502. 00
401,670,058
547, 039, 928
2, 819. 07

WYOMING
19161
1917.
1918.
1919.
1920.
1921.
1922.
1923.

673
7,663
7,821
18,349
24, 594
22,413
21, 943
23, 246

$6,523,787
28,855,603
26,413,937
52,463,959
63,244,529
51,051,629
48,826,743
57, 376, 054

$9,694. 00
3,766. 00
3,377.00
2,859.00
2,572. 00
2, 278. 00
2. 225. 00
2,468. 21

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.




212

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar year 1923
ALABAMA
Num- Under $5,000 $10,000
ber of
and
to
returns $5,000 $10,000 over

Counties

125

7

4

• 171
210
214
41
86
214
965
191
32
100
50
96
27
37
77
644

8
12
16
3
4
16
61
12
3
10
3
12
1
1
7
26

8
4
5
1
5
6
34
5
2
3
1
2
1

129

_

114

187
226
235
45
95
236
1,060
208
37
113
54
110
29
38
86
679

120

5

4

30
352
52
165

_-

29
320
48
150

1
18
4
11

14

85

10
93

96

2
9

4
1
43

1,644
95
185
307
980
93

_.

1,508
86
167
273
915
81

19
54
8

15
11
4

65
101
61
110
51
380

5
10
4
14
5
40

2
6
4
3
2
7

72
117
69
127
58
427

7
14

2
4

Jackson
Jefferson
Lamar
Lauderdale
Lawrence
Lee
Limestone
Lowndes
Macon
Madison
Marengo
Marion
Marshall
Mobile
Monroe
M ontgomery
Morgan
Perry
Pickens
Pike
Randolph
Russell
St Clair
Shelby
Sumter
Talladega
Tallapoosa
Tuscaloosa
Walker
Washington
Wilcox .
Winston
Miscellaneous

Num-

Under

123

$5,000 $10,000

and
to
ber of
returns $5,000 $10,000 over

1
639

116

6

24,397 22, 590
46
44
584
634
56
67
357
396
121
132
77
83
117
134
588
681
257
295
66
70
154
140
4,992
5,450
99
113
4,248
3,842
748
697

1,168
2
38
6
30
8
5
13
70

305
8
244
45

1
4
23
10
1
2
153
6
162
6

00 CO C^

Autauga
Baldwin
Barbour._
Bibb
Blount
Bullock
Butler
Calhoun _
Chambers.
Cherokee.
Chilton
Choctaw
Clarke
Clay
Cleburne.
Coffee
Colbert
Conecuh
Coosa
Covington
Crenshaw
Cullman
Dale
Dallas
DeKalb
Elinore. ._
Escambia
Etowah
Fayette
_
Franklin
Geneva
Greene
Hale
Henry
Houston

Counties

12
5
9
3

148

17

5

109
295
80
91

91
259
75
81

3
17
3
4

191
249

183
235

15
19
2
6
7

170

11

1
3

3
18

173
516

162
467

8
31

186

165

15
72
64

1,154
1,191
44
139
98
31

1,041
1,110
43
122
95
2

51,049

46,841

Pima
Final
Santa Cruz.
Yavapai
Yuma.
Miscellaneous.

3,297

3,144

516
511

493
489

3,204

3,088

Total....

22,899

Franklin
Fulton.
Garland
Grant
Greene
Hempstead...
Hot Spring._.
Howard
Independence.
Izard
Jackson
Jefferson
Johnson
Lafayette
Lawrence
Lee
Lincoln
Little R i v e r . .
Logan
Lonoke.
Madison
Marion
Miller...

6
41
17

136
32

Total

11

2
23
2,818

1
6
1
6

1,390

ARIZONA
Apache...
Cochise...
Coconino.
Gila
Graham..
Greenlee.
Maricopa
Mohave..
Navajo._.

113
3, 430
758

2,703
126
322
5, 630
558
1, 002

105
3,270
702
2, 605

123
313
5, 285
536
982

5
121
37
84
3
8
285
16
16

3
39
19
14
1
60
6
4

674
55

639
16

122
17
20
95
29
30

31
6
2
21
6

21, 790

888

221

ARKANSAS
Arkansas. .
Ashley
Baxter
Benton
Boone
Bradley...
Calhoun.._
Carroll
Chicot
Clark
Clay
Cleburne..
Cleveland.
Columbia.
Conway.-.
Craighead.
Crawford..
Crittenden
Cross
Dallas
Desha
Drew.
Faulkner..

669
261
69
460
131
170
72
115
291
426
265
48
48
291
166

1,024

437
315
320
205
490
266
246




646
247
66
449
128
150
63
108
275
411
247
43
43
267
139
985
424
304
308
183
473
249
231

15
9
2
8
1
13
7
2
11
9
17
4
4
12
11
29
11
10
11
16
13
12
9

8
5
1
3
2
7
2
5
6
1
1
1
12
16
10
2
1
1
6
4
5
6

39
376
145
251
23
364
2,350
177
202
315
264
67
161
163
299
15
21

31

213

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar year 1923—Continued
ARKANSAS—Continued
Num- ! Under $5,000 $10,000
ber of j
and
to
returns $5,000 $10,000 over

Counties

Mississippi
M onroe
Montgomery
Nevada
.._
Newton
Ouachita
Perrv
Phillips
Pike
Poinsett
Polk.
Pope
Prairie..
Pulaski
Randolph
St. Francis

947
288
46
322
5
8Q8
18
1,397
56
398
124
274
159
8,273
349

878
273
42
304
4
689
16
1, 312
55
391
118
261
147
7,618
66
329

46
11
4
14
57
1
59
1
5
3
11
8
402
3
17

3
2
4
253
2
3

Counties

Saline.
Scott..
Searcy.
Sebastian
Sevier
Sharp.
Stone
Union
Van Buren
Washington
White
Woodruff
Yell
Miscellaneous.
Total

Num- Under $5,000 I $10,000
ber of
to
and
returns $5,000 $10,000 over
186
33
34
2,468
261
28
7
3,209
7
523
357
229
132
34

176
32
33
2,263
248
27
7
2,959
0
493
343
208
126
5

21
13
17
6
20

35, 788

33, 288

1,622

878

632
3,595
13, 358
644
5,885
12, 560
93,834
10, 005
1,907
4,597
5,399
11,184
2,423
1,063
139
2,315
5,571
3,893
3,098
651
647
108
4,678
735
3,446
1,365
1,405
360

613
3,282
12, 552
597
5,413
11, 558
84,163
9,398
1,806
4,078
4,837
10,185
2,264
1,013
132
2,255
5,415
3,614
2,924
617
605
101
4,427
711
3,113
1,289
1,341
39

16
223
563
36
332
669
5, 658
443
78
329
344
703
122
37
5
50
127
200
132
29
34
5
195
19
232
60
54
201

3
90
243
11
140
333
4,013
164
23
190
218
296
37
13
2
10
29
79
42
5
8
2
56

517,109 470, 735

29, 336

17,038

82
4,131
1,005
321
50
154
568
6
1,468
11
841
74
185
506
589
1,213
3,918
223
581

5
261
38
10
1
1
8

7
1
134
11
1
155

A

3
1
71
2
95
1
9
1

4

CALIFORNIA
Alameda
Alpine
A mad or

Butte

Calaverns
Colusa
Contra Costa
Del Norte
Eldorado. ._
Fresno
Glenn . .
Humboldt
Imperial.. . .
Invo
Kern
Kings
Lake
Lassen
Los Angeles
Madera .
Marin
M ariposa
Mendocino ._
Merced
Modoc
Mono
Monterev
Napa..
Orange
Pincc-r

46,900
3
378
2,359
_.
319
824
7,515
244
332
15, 252
805
3,826
2,383
477
8,950
1,694
140
812
200, 997.
633
3,816
209
909
1,815
177
26
2,294
._ 1,319
927
12, 596
2,681

42, 911
3
360
2,221
298
764
7,326
234
299
14, 573
753
3,607
2,244
454
8,615
1,576
122
769
179, 633
600
3,530
200
847
1,718
165
26
2, 096
1,227
894
11, 720
2,608

2,681
13
107
14
41
149
8
28
479
39
156
103
16
248
83
15
34
12, 930
24
198
7
49
77
12
138
74
26
632
59

1,308

Plumas.
Riverside

5
Sacramento
31
San Benito _ . _
7
San Bernardino.19
San Diego
40
San Francisco
2
San Joaquin
5
San Luis Obispo..
200
San Mateo
13
Santa Barbara
63 1 Santa Clara
36 ' Santa Cruz
87
35
3
9
8,434
9
88
2
13
20
60
18
7
244
14

Shasta
Sierra
Siskiyou
Solano .
Sonoma

Stanislaus
Sutter
Tehama
Trinity
Tulare
Tuolumne

Ventura
Yolo ..
Yuba
Miscellaneous..
Total

101
16
10
120

COLORADO
Adams
Alamosa
Arapahoe
Archul eta
Baca..
Bent
Boulder.
Chaffee...
Cheyenne
Clear Creek
Conejos
Costilla
Crowley
Custer
Delta
Denver
Dolores
Douglas..
Eagle

._

695

411
342
591
46
35
265
2, 251
681

D»

Do

78
96
41
135
74
306
35,680
25
131
192

76
92
40
132
71
297
32, 996
25
128
189

428
352
616
50
37
278

2,348




CO

Elbert
El Paso
Fremont
Garfield...
Gilpin
Grand
Gunnison
Hinsdale
Huerfano
Jackson
Jefferson
Kiowa
Kit Carson
Lake
La Plata
Larimer
_
Las Animas
Lincoln
Logan

87
4,537
1,051
332
51
155
578
6
1,509
12
867
74
189
525
606
1,301
3,990
223
596

33
1
19

145
8
1
2
8
7

4
2
1
27
15
13 i

214

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar
year 1923—Continued
COLORADO—Continued

Counties

Mineral
Moffat
Montezuma
Montrose
Morgan
Otero
Ouray
Park
Phillips
Pitkin
Prowers
Pueblo
Rio Blanco

Number of
returns

Under
*5'000

1,718
14
68
154

1,671
14
67
152
352
535
1,313
133
97
107
75
432
4,031
110

369

562
1,353
135
98
108
80
450
4,226
112

$5 00
$10,000
:°
and
$10,000 over

40
2
14
18
33
2
1
1
3
15
126
2

3
9
7

2
3
69

Counties

Rio Grande.
Routt.
Saguache
San Juan
San Miguel
Sedgwick
Summit
Teller
Washington
Weld
Yuma
Miscellaneous.
Total.

Num- Under $5,000 $10,000
and
ber of
to
returns $5,000 $10,000 over
311
339
116
196
392
95
159
365
137
2,199
240
50

300
336
113
194
382
94
155
351
134
2,141
238
11

72, 366

68,200

2,856

1,310

1,077
4,233
149

946
4,030
13

71
129
85

60
74
51

149, 820 138,422

6,756

4,642

2
1
12

13

CONNECTICUT
Fairfield
Hartford
Litchfield
Middlesex
New Haven
New London

33,242 30, 269
46,144 42, 771
6,005 5,524
3,826
3,489
45, 233 42,041
9,911 9,339

1, 704
1, 947
289
202
1, 971
358

1, 269
1, 426
192
135
1, 221
214

Tolland
Windham
Miscellaneous
Total

DELAWARE
Kent
New Castle
Sussex

1, 332
14, 728
1, 834

Miscellaneous

56
616
79

16
485
17

Total

39

20

19,202

17,914

763

525

75,796

1, 404
15, 829
1, 930

57,558 ! 14,409

3,829

D I S T R I C T OF COLUMBIA
Washington, D.C.
FLORIDA
Alachua
Baker
Bay
—
Bradford. _.
Brevard
Broward
Calhoun
Charlotte...
Citrus
Clay
Columbia..
Dade
De Soto
Dixie
Duval
Escambia—
Flagler
Franklin...
Qadsden
Glades
Hamilton...
Hardee
Hernando..
Highlands..
Hillsborough
Holmes
Jackson
Jefferson
Lafayette...
Lake
Lee
Leon

800

38
172
83
582
255
55
86
115
92
192

6,995
300
14
10,552
1,870
28

109
278
25
58
198
70
168
7,044
34
162
58
28
710
383
286




765

34
166
81
527
220
54
82
106
85
184
6,419
285
12
9,940
1,773
25

99
239
24
57
195
68
160
6,596
31
150
51
28
658
343
263

20

2
4
2
31
19
1
4
5
3

297
8
1
376
55
3

15

2
2

24
16
1

5
2
5

279
7
1
236
42

5
24

5
15
1
1

1
2
6
231
1
8
5

2

29
23
14

217
2
4
2

Levy
Liberty....
M adison
Manatee
_
Marion
Monroe
Nassau
Okaloosa
Okeechobee
Orange
Osceola
Palm Beach
Pasco
Pinellas.
Polk
Putnam
i St. Johns
i St. Lucie
1
Santa Rosa. .
Sarasota
Seminole
Sumter. __
Suwanee
I Tavlor
1 Union
Volusia
Wakulla
Walton
Washington
Miscellaneous

S1
9

Total

650
108
175
696
65
207
216
20
1,730
5
132
73
71

133
20
69
471
567
748
176
40
97
1,511
169
1, 985
126
2,608
2,193
564
928
621
99
162
668
63
203
210
20
1,522
4
115
65
33

6
3
1
20
30
14
7
5
2
114
4
90
3
225
104
22
44
19
5
9
19
2
1
3

49,591

45,910

2,095

140

23
71
504
618
765
185
46
100
1,706
176

2,180
132
2,988
2,371
600
998

13
21
3
2
1
1
81
3
105
3
155
74
14
26
10
4
4

85
1
6
4
16

123
11
4
22
I

1, 586

215

STATISTICS OF INCOME
TABLE 15.—Personal returns—Distribution by income
year 1923—Continued

by counties, calendar

GEORGIA

Counties

Num- Under $5,000 $10,000
ber of
to
and
returns $5,000 $10,000 over

38
Appling
21
Atkinson
Bacon
7
4
Baker
137
Baldwin
6
Banks
84
Barrow
268
Bar tow
260
Ben Hill
24
Berrien
4,784
Bibb
52
Bleckley
37
Brantley
144
Brooks
20
Bryan
Bulloch
161
207
Burke
68
Butts
37
Calhoim
.. . _
36
Camden
86
Campbell
20
Candler
176
Carroll
28
Catoosa
39
Charlton
. ._ _
7,929
Chatham
477
Chattahoochee
51
Chattooga
133
Cherokee
1,003
Clarke
23
Clay
87
Clayton
33
Clinch
737
Cobb
120
Coffee
200
Colquitt
32
Columbia
14
Cook
365
Coweta
6
Crawford
130
Crisp
14
Dade
2
Dawson
217
Decatur
1,517
De Kalb
69
Dodge
39
Dooly
779
Dougherty
27
Douglas
58
Earlv
Echols
Effingharn
Elbert
215
•
79
Emanuei
i
37
Evans
51
Fannin
10
Favette
911
Floyd
14
Forsytb
67
Franklin
30, 280
Fulton
8
Gilmer
4
Glasscock
722
Glynn
43
Gordon
Grady
57
99
•Greene
187
Gwinnett
120
Habersham
334
Hall
Hancock
48
70
Haralson
56
Harris
73
Hart
3
Heard
Henry
79
Houston
169

\l




36
20
7
4
127
5
83
246
252
13
4,472
46
35
128
18
153
198
64
35
32
81
20
166
26
36
7,356
458
47
119
918
20
85
30
705
111
184
28
13
307
5
120
13
2
191
1,373
66
'

720
24
53
13
73
205
76
37
51
i
10
841
13
62
27, 767
8
i
4
685
38
46
88
173
117
312
44
66
49
71
3
74
157

1
.1

1

6
1
1
13
5
9
192
5
1
8
2
5
5
4
1
2
5

4
9
3
2
120
1
8
3
4
1
2

4
6
2
1
2
205
368
19
1
3
9
5
23
62
2
1
2 ------1
11
21
2
7
5
11
2
2
1
28
30
1
3
7
1

3
37
2
3

7
49
3
2
22
1
2

2
8
2

2
1

19
95

48
1
4
1, 559
--5
7
7
8
2
18
4
4
4
2
5
8

22
1
954
17
4
4
6
1
4
3

4

Counties

Num- Under $5,000 $10,000
ber of
to
and
returns $5,000 $10,000 over

21
Irwin
22
125
113
Jackson
Jasper
88
84
Jeff Davis
26
25
88
93
Jefferson
96
93
Jenkins
24
22
Johnson
14
19
Jones
101
95
Lamar
13
12
Lanier
214
205
Laurens
.
19
19
Lee
28
30
Liberty
15
19
Lincoln
13
13
Long
514
Lowndes
477
4
Lumpkin _ _
41
35
McDuffie
Mclntosh
32
31
130
139
Macon
49
49
Miadison
29
26
Marion
149
Meri wether..
155
9
7
Miller
5
4
Milton
126
125
Mitchell
89
79
M^onroe
21
20
Montgomery
141
144
Morgan
11
10
Murray
._
2,730
2,952
Muskogee
176
187
Newton
14
14
Oconee
34
33
Oglethorpe
21
21
Paulding
50
45
Pickens..
63
55
Pierce
78
81
Pike
316
295
Polk
59
Pulaski
56
63
Putnam
58
2
2
Quitman
62
57
Rabun
114
Randolph
110
4,414
4,693
Richmond _ _
45
46
Rockdale
21
21
Schley
64
i Screven
- 68
43
47
Seminole
410
380
Spalding
.
124
Stephens
126 i
53
Stewart...
55
485 I
Sumter
501
54
56
Talbot
34
33
Taliafcrro
45
46
Tattnall
40 i
36
Tavlor
...
67
61
Telfair
109
Terrell
112
382
427
Thomas
143
147
Tift
- .109 i
104
Toonibs
3
3
Towns
11
10
Treutlen
682
614
Troup
56
Turner .
56
3
9
Twiggs
2
2
Union
264
279
Upson
234
221
Walker
174
165
Walton
881
918
Ware
84
91
Warren. _ _ .
159
Washington
171
112
109
Wayne
2
2
Webster
' Wheeler
7
8

7
2
1
3
1
2
1
5
1
6
2
1
27
1
3
1
6
2
6

L
5
2
2
2
4
1
3
3
10
3
3
1
2

1
1
8
1
2
1
145
9

1
77
2

1
3
5
3
18
3

2
3

3
1
199
1

2
3
80

2
4
16
2
1
12

14

1
1
1
3
6
3
31 \
3
4 !

3

2

4
1
1
14
1
1

1
46

22

3

3

7
8
8
33
4
10
3

8
5
1
4
3
2

i

216
TABLE

STATISTICS OF INCOME
15.-

-Personal returns—Distribution by income classes by counties, calendar
year 1928—Continued
GEORGIA—Continued

Counties
White
Whitfleld.-..
Wilcox...
Wilkes
Wilkinson

Num- Under
ber of
returns $5,000

$5,000 $10,000
to
and
$10,000 over

12
257
38
151
61

11
221
35
146
57

1
20

1,596
8,397
1

1,482
7,478

70

821

43

16

00 OOC

Q

2
1

Counties
Worth
Miscellaneous.. .
Total

Num- Under
ber of
returns $5,000

$5,000 i $10,000
to
| and
$10,000 | over

67
14
71,341

1 i
48 I

1
15

65,959

3,477 ;

1,905

HAWAII
Hawaii...
Honolulu.
Kalawao.
Kauai

44
311
1
18

Maui
Miscellaneous
Total. .

1,480
65
12,421

1

!

410
5

56
38

14
22

11 196

815

410

IDAHO
Ada
Adams
Bannock
Bear Lake
Benewah
Bingham
Blaine
Boise
Bonner
Booneville
Boundary
Butte
Camas
Canyon
Caribou
Cassia
Clark
Clearwater
Custer
Elmore
Franklin

Gem
Gooding

_

3,027
56
2,938
325
560
438
210
150
875
650
250
30
50
1,190
320
430
110
260
100
450
141
451
278
360

2,892
52
2,872
318
541
431
204
150
836
624
239
28
48
1,173
317
418
109
256
99
443
141
441
271
352

"!J

22

58 1

8

17
6 !
6

2
1

32
22
11
2
2
16
3

7
4

7 {

i
|,
!
!.
!

1

12!"
1 .
4 i__
1
7
10
6 !

Idaho
l Jefferson
, Jerome
1 Kootenai
Latah
Lemhi..
Lewis
Lincoln
i Madison
Minidoka .
j Nez Perce
Oneida_
Owyhee
Payette
Power
Shoshone
._
Teton .
Twin Falls
Valley
Washington
Miscellaneous
TotaL

1

470
224 ,
250 ;
1,515
1,000
350
260
175 !
215
360
1,150
175 j
180 i
325 i
158
2, 468
175 !
1,246
215
440
12

465
223
246
1,474
978
347
256
172
212
359
1,110
173
176
322
158
2,369
171
1,207
213
439
4

1
'7

i

33 !
19
2
3

2
8
3
1
3

3
32:
2 L

1
»

4 i
3 i

so ;

19

28 !

11

6 \

2

25,012

24,329

577

106

687
75
673
56
173
2,612
995
1, 541
110
595
280
673
101
11, 782
2,674
309
3,601
7,584
5, 598
639
1,383
1,687
1,160
849
2,290

78
682
641
70
639
49
165
2,504
937
1,473
103
545
269
647
99
11,092
2,544
290
3,427
6,763
5, 242
576
1,326
1,593
1,063
790
2,211
4, 268
4,552

5
21
36
5
26
6
5
71
46
54
6
39
9
20
2
454
91
14
116
405
248
39
38
80
68
44
60
219
270

1
5
10

ILLINOIS
Adams_
Alexander
Bond
Boone
Brown
Bureau
Calhoun
Carroll
Cass
Champaign...
Christian
Clark...
Clay..
Clinton
_.
Coles..
Cook
_.
Crawford
Cumberland..
De Kalb
Dewitt.
Douglas
Dupage.
Edgar
_.
Edwards
Effingham
Fayette.
Ford..
Franklin
Fulton

2,872
3,151
1,140
1,049
352
336
525
498
121
131
1,605
1,557
94
92
979
960
1,188
1,132
3,672
3,401
2,012
2,096
319
285
259
243
437
407
1,648
1,750
j 475, 572 431,832
562
519
115
110
1,824
1,703
1,247
1,203
769
744
7,299
7,916
745
679
80
75
322
341
244
227
637
604
3,529
3,456
1,467
1,545




202
62
11
19
9
35
2
17
48
195
64
26
5
19
71
25,909
36
4
83
35
17
364
48
5
16
13
28
55
60

77
29
5
8
1
13
2
8
76
20
8
11
11
31
17, 831

7

1
38
9
8
253
18

"3

4
5
18
18

Gallatin
Greene
Grundy
Hamilton
Hancock
Hardin
Henderson...
Henry
Iroquois
Jackson
Jasper
Jefferson
Jersey
Jo Daviess...
Johnson
Kane
Kankakee
Kendall
Knox
Lake...
LaSalle
Lawrence
Lee.
Livingston..
Logan
McDonough.
McHenry
McLean"
Macon

4,591

4,940

8
1
3
37
12
14
1
11
2
6
236
39
5
58
416
108
24
19
14
29
15
19
104
118

217

STATISTICS OF INCOME

TA«LE 15.—Personal returns—Distribution by income classes by counties, calendar
year 1923—Continued
ILLINOIS—Continued
Num- Under $5,000 $10,000
ber of
and
to
returns $5,000 $10,000 over

Counties

Macoupin
Madison
Marion
Marshall
Mason
Massac
Menard _
Mercer
Monroe
Montgomery
Morgan
Moultrie . .
Ogle.
Peoria
Perry
Piatt
Pike .
Pope
Pulaski
Putnam
Randolph
Richland
Rock Island
Saint Clair

4,191
8,003
1,888
514
542
208

59
270
57
26
24
6

297

._

4,119
7,627
1,813
475
500
198
278

16

544
307
1,732
1,257

524
293
1,654
1,132

16
14
55
100

286

267

17

1,141
10, 342
944
_
497

1,085
9,594
887
450

41
481
45
31

413

384

19

31
466
214
1,018
198
7,309
10,914

27
458
213
973
181
6,972
10,419

2
7
1
25
10
227
368

13
106
18
13
18
4
3
4
23
25
2
15
267
12
16
10
2
1
20
7
110
127

Num- Under $5,000 $10,000
ber of
to
and
returns $5,000 $10,000 over

Counties
Saline
Sangamon
Schuyler
Scott
Shelby
Stark.
Stephenson
Tazewell
Union
Vermilion
Wabash
Warren
Washington
Wayne
White
Whiteside
Will.
Williamson
Winnebago
Woodford
Miscellaneous

_.

Total

2,118
9,123
217
254
409
343
1,766
2,014
263
6,103
418
979
256
138
201
1,781
8,113
3,498
8,172
840
4,953

2,041
8,470
204
239

395
331
1,628
1,913
237
5,779
405
917
237
132
190
1,671
7,741
3,383
7,644
798
4,596

447
12
7
11
11
95
75
25
226
12
47
16
6
10
75
252
83
348

14
206
1
8
3
1
43
26
1
98
1
15
3
1
35
120
32
180
3
149

676,489 620,965

33,940

21, 584

41 679 38 578

1 991

1 110

INDIANA
Adams .
Allen..
Bartholomew
Benton
Blackford
Boone
Brown
Carroll
Cass
Clark
Clay
Clinton
Crawford
Daviess.
Dearborn. _
Becatur,
De Kalb
Delaware
Dubois
Elkhart
Fayette
Floyd.
Fountain
Franklin
Fulton
Gibson
Grant
Greene
Hamilton
Hancock
Harrison
Hendricks
Henry
Howard
Huntington
Jackson
Jasper
Jay
Jefferson
Jennings
Johnson.
Knox..
Kosciusko
Lagrange
Lake
Lawrence
Madison ..

493

470

13,876
617
287
519
306
17
178
2,110
1,053

13, 099
566
280
485
284
17
174
2,022
1,004

945

912

1,106

1,053

89
833
568
416

86
800
533
402

1,091
3,032

16
505

29
7
25
15

4
75
42
22
39
3
24
24
12

7
272
22

9
7
13
7

11
14
9
11
2

26
162

4,770
954
1,745
447
176

1,057
2,775
322
4,504
899
1,637
424
161

187
36
65
17
12

79
19
43
6
3

174
962

157
926

12
28
85
39

5
8
46
4
5

349

1,689
1,299
511
387
116
309
1,000
2,196
1,502
571
215

1,558
1,256
490
374
109
293
937
2,049
1,437
545
200

456

424

310
197
552
1,765
606
213

23,699
4 178
1,667
2,923




273
182
511
1,633
567
206

23,027
3 897
1,558
2,745

22

16
13
7
13
43
103
40
19
12
23

29
13
28
96
30

8
95
5

3

20
44
25
7
3
9

8
2
13
36
9

7

539
202
82
120

133
79
27
58

Marion
Marshall
Martin
Miami
Monroe
Montgomery
Morgan
Newton
Noble
Ohio
Orange
Owen
Parke
Perry
Pike
Porter
Posey
Pulaski
Putnam
Randolph .
Ripley
Rush
St. Joseph
Scott . . .
Shelby
Spencer . . . .
Starke
Steuben
Sullivan
Switzerland
Tippecanoe
Tipton
Union.__
Vanderburg
Vermilion
Vigo
Wabash
Warren
Warrick
Washington
Wayne .
Wells
White
Whitley
Miscellaneous
Total

822

779

35

74
1 295
1,235
809
320
264
637
35
.

66
1 238
1,132
734
290
250
578
33

7
40
67
58
20
11
44

292
165
276
185
467

258
160
260
164
460

24
4
12
15
7
34

1 188
267
124

1 141
246
120

316

295

13
3

19

g
I
17

36
17
10
3
15
9

10
4
g
13
8
1
9

546
320
446
15,779
75

521
298
408
14,955
72

20
12
30
519
3

781
170
238
258

702
166
231
243

40

119
13
9
384
34
326
48
8
16
6
140
32
10

54
1
2
225
10
185
16

360
152
2,973
472
312

1,459
31
2,488
407
143
6,282
1,578
6,773
784
115
337
144
2,747
433
301

39
4
5
13

352
120

332
55

17
43

7
2
86
7
1
3
22

178,831 168,107

7,263

3,461

1,512
33
2,661
424
154
6,891
1,622
7,284
848
124

5
10
8
305

2
2
14

1

218

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar
year 1923—Continued
IOWA
Num- Under $5,000 $10,000
to
and
ber of
returns $5,000 $10,000 over

Counties

Adair
Adams
Allamakee
A ODanoose
Audubon
Benton
Blarkhawk
Boone

287
204
387
888
334
891

274
190
381
844
319
860

4 396
1 795
600
548
738
418
674

Buchanan
Buena Vista
Butler
Calhoun
Carroll
Cass
Cedar
Cerro Gordo
Cherokee
Chickasaw
Clarke
Clay
Clavton
Clinton
Crawford
Dallas
Davis
Decatur
Delaware
DPS Mioines
Dickinson
Dubuque
Emmet
Favette
Floyd
Franklin
Fremont
Greene
Grundy
Guthrie
Hamilton
Hancock
Hardin
Harrison
Henry
Howard
Humboldt
Ida
Iowa
Jackson

4,139
1,714

571
517
713
406
644

1 139
869
555

1 091
837
535

2 490

2 371

942
303
190
630
765

904
294
177
608
744

3,722

3,525

995

977

1 231

1,194

193
221
488

183
216
471

2 767
260

6,708
570
1 418
603
357
516
478
404
477
791

333
928
857
620
232
403
798
370
584

2 543
255

6,390
560
1,388
576
334
485
459
388
467
756

326
887
829 I
594 1
213
395
775
354
571

1 180
521

Jefferson

1 130
491

12
10
5
36
12
27
185
72
26
25
21
10
26
36
28
20
91
30
7
11
20
15
138
14
32
8
4.
16
145
4
200
27
23
18
22
13
14
9
22

7
38
27
23
10
6
21
15
10
39
27

1
4
1
8
3
4
72
9
3
6
4
2
4
12
4
28
8
2
2
2
6
59
4
5
2
1
1

79

1

118
4
4
5
9
2
1
13
3
1

3
9
2
2
1
3

Counties

Num- Under $5,000 $10,000
ber of
to
and
returns $5,000 $10,000 over

1,330
Johnson
1,220
442
Jones
411
Keokuk
548
527
745
719
Kossuth_.
2,457
Lee
2,299
Linn
_ 7,254 6,827
310
Louisa
303
594
572
Lucas
562
549
Lyon
304
Madison
325
952
Mahaska
895
Marion
780
740
1,685
Marshall
._ 1,792
Mills
. .
640
611
Mitchell
370
343
486
469
Monona
Monroe _.
1,027
991
Montgomery
936
893
1,509
Muscatine .
1,401
838
O'Brien
800
320
307
Osceola
1,004
Page
1,065
322
317
Palo Alto
Plymouth . .
1,212
1,153
Pocahontas
589
575
Polk
20,764 19,484
5,220
Pottawattamie.-. 5,456
716
743
Poweshiek
172
Ringgold
161
848
802
Sac
Scott
7,700
8,271
625
Shelby
650
632
Sioux
666
1,152
Story
1,223
828
799
Tama
568
556
Taylor _
1,004
Union
1,038
217
216
Van Buren
2,276
Wapello
2,431
565
549
Warren
782
818
Washington
278
Wayne
281
2,670
2,819
Webster.
284
291
Winnebago.
Winneshiek
580
553
8,710
8,248
Woodbury
344
342
Worth
1,026
989
Wright
82
3
Miscellaneous

82
24
19
25
106
289
5
16
12
19
36
33
79
28
13
16
29
33
74
29
13
51
5
55
11
873
168
23
11
45

28
7
2
1
52
138
2
6
1
2
21
7
28
1
14
1
7
10
34
9

385
21

186
4

29
65
25
9
29
1
103
14

5
6
4
3
5

135,864 128,821

Total

3

31
3

10
4
3
407
68
4
1

52
2
5

110

39
1
4
136

35
52

2
27

5,154

1,889

6
23
326
2

KANSAS
Allen....
Anderson
Atchison.
Barber__
Barton
Bourbon
Brown
Butler
Chase
C hautauqua
Cherokee
Cheyenne
Clark
Clay
Cloud..
Coffey.
Comanche
Cowley
Crawford
Decatur.Dickinson

_.
..

786
256
1,238
307
972
943
675
2,379
251
346
1,124
203
122
502
703
265
131
2,150
3,360
276
1,469




758
247
1,171
296
939
898
658
2,284
241
342

1,058
197
120
487
665
249
130
2,005
3,247
268
1,426

Doniphan
Douglas
Edwards
Elk
Ellis
Ellsworth
Finney
Ford
Franklin.
Geary
Gove
Graham
Grant
Gray
Greeley
Greenwood
Hamilton
Harper
Harvey
Haskell
Hodgeman

; 1,

357
1,072
411
262
525
429
273
825
572
650
146
106
9
74

3
18
1
2
1
1
1
11
5

29

717
88
378
1,276
24
54

18

3
15

219

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes ' counties, calendar
year 1923—Continued
KANSAS—Continued

Counties

Jackson
Jefferson
Jewell
Johnson _
Kearney
Kingman
Kiowa
Labette
Lane
Lea ven worth
Lincoln
Linn
Logan
Lyon
MePherson . .
Marion
Marshall
Meade
Miami
Mitchell .
Montgomery
Morris
Morton
Nemaha
Neosho
Ness
Norton
Osage
Osborne
Ottawa
Pawnee
Phillips
Pottawatomie

Num- Under $5,000 $10,000
and
ber of
to
returns $5,000 $10,000 over
280
336
288
525
50
267
144
1,729
52
1,392
282
227
116
1,376
959
892
919
148
636
446
2,963
330
75
390
1, 065

2°°

304
305
398
295
346
346
460

272
331
276
497
48
259
142
1,683
52
1, 285
275
222
115
1,319
939
877
893
148
623
438
2, 815
327
74
386
1,019
222
295
302
393
290
339
339
450

7
3
10
10
2
6
2
42
81
5
41
18
g
24
9
6
91
2
4
30
6
3
2
4
5
6
10

Counties

Pratt..
Rawlins
Reno
Republic.
Rice
2
Riley.
Rooks...
4
Rush
Russell
Saline
26
Scott
Sedgwick.
Seward
16 Shawnee
2
Sheridan
Sherman
6
Smith. _
Stafford
4
Stanton
2
Stevens
57
Sumner
Thomas
1 Trego ...
Wabaunsee
16
Wallace
Washington
3 ! Wichita
Wilson
3
Woodson
1 , Wyandotte
2
Miscellaneous

Num- Under $5,000 $10,000
to
ber of
and
returns $5,000 $10,000 over
648
257
2,088
461
552
964
215
_.
333
305
2, 088
71
10, 043
235
8,262
131
316
286
420
26
30
1, 055
314
90
269
118
360
39
732
170
9, 717
78

635
252
1, 998
451
543
928
214
329
298
1,997
71
9,508
231
7,925
128
313
278
409
26
30
1,016
303
90
266
118
351
30
700
165
9,466
18

Total

86, 291

Garrard
Grant
Graves
Grayson
Green
Greenup
Hancock
Hardin
Harlan
Harrison
Hart.
Henderson.
Henry
Hickman...
Hopkins
Jackson
Jefferson
Jessamine-Johnson
Kenton
Knott
Knox._
Lari
arue.

106
110
399
87
11
595
39
215
1,680
276
43
589
123
24
1,026
10
27, 325
200
280
9,148
42
171
45
73
150
103
3
658
71
128
14
302
66
2,027
119
53
389
61
154

1
2
2
18

1

8
2
69
8
7
23
1
3
6
66

5
3
21
2
2
13

346
3
231
3
2
8
8

189
1
106

25
10

14
1

1
1
25

1

3
7
6
21
5
167
36

84
26

82, 993

2,320

978

99
106
351
76
8
585
38
205
1, 602
257
39
524
119
23
951
8
24, 419
192
257
8, 772
39
153
41
69
133
99
2
637
69
124
13
282
63
1, 859
112
50
353
54
139

6
4
33
10
3
8
1
8
60
16
4
47
3
1
52
2
1,810
6
18
264
2
13
4
4
13
3
1
18
2
4
1
15
1
115
4
2
24
3
9

2
11

KENTUCKY
Adair
Allen
_-_
Anderson
Ballard
_
BarrenBath,
-—
Bell.
Boone
Bourbon
Boyd
Boyle
-Bracken
_
Breathitt
Breckinridge
Bullitt
Butler...
Cal dwellCalloway
Campbell
Carlisle
Carroll
Carter
Casey
Christian
Clark
Clay
Clinton
Crittenden
Cumberland
Daviess
Edmonson
Elliott
Estill
Fayette
Fleming
Floyd
Franklin
Fulton-Gallatin

20
89
94
45
186
71
800
2,079
639

104
127
133
182
17
301
104
6,440
26
172
111
8
763
766
18
6
70
15
1,024
26
3
670
4,517
58
333
604
467
38

54441—25t




19
87
89
44
168
65
900
93
747
1,848
592
91
122
130
179
16
288
100
6,113
25
164
101
5
702
674
15
6
61
14
908
24
3
659
4,033
52
314
533
441
35

15

1
1
4
17
5
57
3
40
164
32
11
3
1
1
1
10
3
247
1

321
6
13
43
22
1

1
1
1
1
1
23

2
163

Laurel
Lawrence
Lee
Leslie
Letcher
Lewis _
Lincoln
Livingston. _
Logan
Lyon..
McCracken..
McCreary.-.
McLean
Madison
Magoflin
Marion

15
1

2
18
3
18
1
23
1,096
2
5
112
1
5

5
2
53
3
1
12
4

220

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar

year 1928—Continued
KENTUCKY—Continued
Counties

Number of
returns

Marshall
56
Martin
99
Mason
416
22
Meade
-3
Menifee
228
Mercer.
_
2
Metcalfe
19
Monroe
263
Montgomery
29
Morgan__
_.
Muhlenberg
1,114
Nelson__
201
Nicholas
108
243
Ohio.
182
Oldham
29
Owen
6
Owsley.
99
Pendleton
1,190
Perry...Pike..----- 1,160
30
Powell
433
PulaskL.
86
Rockcastle

56 I
97 |
358 !
22 |
2 \
212 I
2 i
18
210
27
1,046
178
100
232
167
28
6
93
1,141
1,119
29
417
85

43
13

15

1
3

I
|
;
I
!
!

:
j
|
!
i
j
j
!
!

6
44
32
1
14

5
9

Robertson
Rowan
Russell..
Scott....
Shelby..
Simpson
Spencer.
Taylor..
y

Todd
Trigg
Trimble
Union
Warren
Washington
Wayne
Webster
Whitley
Wolfe.
Woodford.Miscellaneous
Total

2
1

251
279
94
25
67
113
40
11
417
826
91
57
343
904
38
254
75

4
53
7
229
250
90
24
57
109
38
8
400
761
86
51
322
867
37
223
18

! 79,091

72,661

4,334

32, 955
1, 896
128
192
2,092
195
209
155
112
272
10
232

29,871
1,747
121
181
1,944
178
198
144
104
267
10
211

2,027
109
5

15

6

165
511
101
669
360
(370
118
299
149
231
473
489
531

155
482
98
614
339
639
103
265
130
214
455
468
489

4
23
3
35
16
19
9
23
14
14
17
19
24

6
6

200
48
63
223
407

191
47
62
219
344

50

13

67, 440

61, 891

3,720

1,829

4

3

19
25
4
1
8
4

3
4
2
2

3
12
51
4
6
12
25
1

5
14
1
9
12

14
18
2,096

LOUISIANA
A cadia
Allen
Assum pt ion
Beauregard
Bienville
Bossier
Caddo
Calcasieu
Caldw^ll
Cameron
Catahoula.Claiborne
Concordia
De Sota
East Baton RougeEast Carroll
East Feliciana. .
Ev angel ine
Franklin
Grant
Iberia
Iberville
Jackson
Jefferson
Jefferson D a v i s . . .
Lafavette
Lafourche

677
437
188

210
224
541

231
285
8, 688
1 749
86
36

40
970
192
538

2, 938
187
88
128
205
146
606
456
105
581

Lincoln
Livingston

296
758
357
185
302
57

M^orehouse
Natchitoches

ISO
272
346

653
416
180
194
212
521
220
266
7,860
1 619
81
36
39
913
182
514
2,764
168
84
126
182
142
571
422
102
557
289
724
334
170
268
55
161
253
323

,0
13
8
10
8
14
4
11
564
78
3
1
41
8
17
117
17
4
2
15
4
25
27
3
19
4
20
18
7
20
10
17

4J

Orleans.
Ouachita._
Plaguemines
6
Pointe Coupee
4 I Rapides
6 i Red River.
7 '• Richland _
8 i Sabine.
264 i St. Bernard
52 . St. Charles
2
St. Helena...
St. James .
St. John the Baptist
16
2
St. Landry
7
St. Martin
5 7 • St. Mary..
2 ! St. Tammany
Tangipahoa
Tensas
8
Terre Bonne
Union
10
Vermilion
7
Vernon
Washington
5
Webster
Baton
3 West
Rouge..
14 West Carroll
5
8 : West Feliciana
14
Winn
Miscellaneous
Total
9 ;
6
8i

100
11
8
9
7
4

1,057
40
2
7
48
3
o
1
1

20
5
12
6
11
5
3
2
18
3

4.

:.:.

..

MAINE
Androscoggin
Aroostook-.
Cumberland
Franklin.-.
Hancock
Kennebec
Knox
Lincoln
Oxford
Penobscot

5,601 | 5,231
1,591
1,488
13,250 j 12, 066
640 I

998
5,438 !
1,424 !
444 !
1,850 !
5,876




591
886
5,113
1,304
416
1,729
5,418

239
71
783
33
78
224
91
19
82
282

131
32
401
16
34
101
29
9
39
176

Piscataquis
Sagadahoc
Somerset
Waldo
Washington
York
Miscellaneous
Total

1,183

221

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar
year 1923— Continued
MARYLAND
Num- Under $5,000 $10,000
to
and
ber of
returns $5,000 $10,000 over

Counties

Allegany
Anne Arundel
Baltimore _. . . .
Calvert
Caroline Carroll.--...
Cecil
Charles .
Dorchester
Frederick
Garrett
Harford
Howard..
Kent

4,676
2,040
4,346
50
318
840
984
238
421
1,756
292
1,012
477
306

4,366
1,826
3, 647
42
287

219
183
428
6

941
220
385
1, 616
266
921
435
289

30
12
28
103
21
63
30
13

Counties

Num- Under $5,000 $10,000
ber of
to
and
returns $5,000 $10,000 over

Montgomery
91
2,572
2,900
31
Prince Georges. _ ^ 2,687
2,598
Queen Annes
158
171
271
St. Marys
100
106
2
Somerset. _ _
243
270
12
Talbot-_
350
410
26
Washington.. .
2,686
2,964
13
504
571
6 ! Wicomico.Worcester.
332
367
8
City of Baltimore. 69, 634 61,917
37
29,934 27, 262
5 j Mi scell aneous
28
12
Total
127, 770 114, 740
4

216
64
10
3
22
41
178
45
32

112
25
3
3
5
19
100
22
3

4,850
1,981

2,867

8,634

4,396

13

691

MASSACHUSETTS
Barnstable.
Berkshire.
Bristol
Dukes
Essex
Franklin
Hampden
Hampshire
Middlesex

816
1,049
8,425 7,725
26,178 24,248
110
136
_ 49,131 45, 743
I 3,549 3,326
| 30,478 28, 290
j 2,986 2,606
88,807 79, 669

143
451
21

90
249
756
5

2,046

1, 342

1,174

1,346
266

63
842
114

5,857

Nantucket
Norfolk
Plymouth
Suffolk
Worcester
Miscellaneous

3,281

160

Total

|
172
152
| 31,553 26, 377
j 17.002 15,807
|109,755 101, 353
! 44,369 41, 623
| 1,510
1,115

233

7
2,258
409
3,634
1,122
162

415,100 378, 960

21, 806

14, 334

327
48
1,297
324
196
221
1,815
619
3, 257
554
372
780
321
39
1,444
568

15
2
84
18
6
2
133
18
94
12
18
38
21
1
82
15

52
9
3
2
44
13
49
9
10
32
13

5, 844
256
6,222
287
60
217
235

169
13
382
12

2,918
786

4,768
1,624

MICHIGAN
Alcona
Alger
Allegan
Alpena.
Antrim
Arenae
Baraga
Barry.
Bay
Benzie
Berrien..
Branch..
Calhoun
Cass
Charlevoix
Cheboygan
Chippewa
Clare
Clinton
Crawford
Deltn
D ickiuson
Eaton
Emmet
Genesee
Gladwin
Gogebic
Grand Traverse..
Gratiot
Hillsdale
Houghton
Huron
Ingbara
j
Ionia
j
Tosco
!
Iron
Isabella
Jackson
Kalamazoo
Kalkaska
|
Kent
_J
Keweenaw
!
Lake
j




44
313
990
628
223
82
241
518
2, 804
236
4, 937
438
4,141
709
381
285
999
102
394
•138
1.820
1, 041
1,063
507
9, 527
103
2, 285
668
573
544
2, 359
450
6, 663
1, 472
219
1,024
342
5, 738
7,972

Lapeer
Leelanau
Lenawee..
Livingston
Luce
Mackinac
Macomb
Manistee

Marquette
Mason
Mecosta
MenomineeMidland
M'issaukee
Monroe
M ontcalm
Montmoreney
Muskegon
Newaygo
...
Oakland
Oceana
Ogemaw
On ton agon
OsceolaJ
Oseoda
Otsego
Ottawa
Presque Isle
Roscommon
Saginaw..
St. 'Glair
St. Joseph
Sanilac
Schoolcraft
Shiawassee
Tuscola
Van Buren
Wash ten a w . Wayne
Wexford
Miscellaneous
Total.

350
50
. 433
,
351
205
225
,992
650
!,400
575
400
850
355
40
, 565
600
2
5,100
275
5,807
300
66
225
250

9?

:
91
I
I, 400 2,244
243 S 224
1
17
19
\ 236 ! 5,772
I, 396 3,177
I
1,700 1 1, 603
273
257
350 : 334
I, 425 : 1,326
501
530
1.125 1, 077
I
I, 296 2,940
\ 544 195. 065 7,
795
' 850
), 019 ! 2,83G

I
]
!
|

SI

12 j
2 !
97
13
2
293
140
02
10
13

m
23
42
227
013
31
129

39
17
2
87
6
203
1
1
3
3
59
6
171
79
35
6
3
31
6
6
129
4. 466
24
54

350, 072 j 329, 509 | 12, 947 ! 7, 616

222

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar
year 192S—Continued
MINNESOTA

Counties

Num- Under $5,000 $10,000
ber of
to
and
returns $5,000 $10,000 over

89
Aitkin
191
Anoka
275
Becker
467
Beltrami
93
Benton
Big Stone
175
1,410
Blue Earth
555
Brown
630
Carlton
268
Carver
153
Cass
326
Chippewa .
164
Chisago
Clay
782
59
Clearwater
11
Cook
149
C ottonwood
974
Crow Wing
990
Dakota
136
Dodge
284
Douglas
679
Faribault
320
Fillmore
992
Freeborn
996
Goodhue
121
Grant
_ ..
50,828
Hennepin
162
Houston
61
Hubbard
82
Isanti
966
Itasca
207
Jackson
_ »_ _
41
Kanabec
626
Kandiyohi
92
Kittson
452
Koochiching
108
Lacqui Parle
740
Lake
299
Le Sueur
92
Lincoln
434
Lyon
264
McLeod

Marshall
Martin

._

47
152
469

83
185
266
446
87
166
1,327
529
581
257
149
316
156
769
59
11
143
933
969
130
262
667
304
947
936
118
47,120
155
57
78
944
200
40
614
90
446
101
732
287
87
410
249
45
147
448

6
5
6
19
6
9
56
20
21
8
4
8
7
11
6
31
14
6
9
10
12
34
38
3
2,300
6
4
4
18
7
1
10
1
5
5
5
9
5
24
11
2
2
19

1
3
2
27
6
28
3
2
1
2

10
7
13
2
4
11
22
1,408
1
4
2
1
1
2
3
3
4
3
2

Number of
returns

Under
$5,000

201
Meeker
136
Mille Lacs
425
Morrison
1,072
Mower
84
Murray
134
Nicollet
377
Nobles
129
Norman
1,813
Olmsted
710
Otter Tail
255
Pennington
161
Pine
508
Pipestone
1,005
Polk .
150
Pope
30, 943
Ramsay
52
Red Lake
229
Redwood
262
Renville
Rice
991
308
Rock
69
Roseau
18,117
St. Louis
227
Scott
53
Sherburne
120
Sibley
1,641
Stearns
545
Steele _
118
Stevens
320
Swift
391
Todd
92
Traverse
445
Wabasha
151
Wadena
440
WTaseca _
676
Washington
404
Watonwan
595
Wilkin
1,818
Winona
488
Wright
214
Yellow Medicine80
Miscellaneous

191
128
412
1,026
77
127
366
127
1,664
669
250
156
503
981
145
28,915
52
217
245
942
297
68
17,134
223
49
111
1,559
516
113
316
385
91
425
139
422
622
398
590
1,664
477
203
27

6
7
7
33
6
6
9
2
94
25
5
4
5
23
4
1,267

126,068

5,345

299
51
90
23
954
60
98
167
2,232
41
24
300
978
328
527
316
162
153
295
241
63
116
172
116
247
219
54
935
53

16
2
4
1
45
1
3
10
114
1
1
20
54
13
31
17
13
7
14
8
8
7
13
10
15
17
5
20
1

Counties

Total

_ . 134,360

$5,000 $10,000
to
and
$10,000 over

9
14
35
7
1
644
4.
2
6
66
21
4
4
6
1
13
7
14
35
6
5
96
10
11
34

4

1
6
13

1
1

2
55
16
1
1

1
761
3

3
14
4
339
2

3
16
8
1

7
5
4
19
58
1
19

2,947

MISSISSIPPI
Adams
Alcorn
Amite
Attala
Benton
Bolivar
Calhoun
Carroll
Chickasaw.
Chqctaw...
Claiborne..
Clarke
Clay
Coahoma
Copiah
Covington..
De Soto
Forrest
Franklin...
George
Greene
Grenada
Hancock...
Harrison...
Hinds
Holmes
Humphreys
Issaquena..
Itawamba..

573
305
118
142
11
1,119
23
56
201
39
112
174
195
1,123
252
89
116
1,162
81
20
74
260
209
1,232
2,778
198
198
33
2




506
264
114
131
11
1,078
23
52
188
37
104
161
184
1,067
235
87
104
1,068
80
18
67
247
186
1,163
2,517
177
185
32
2

43
33
4
5

24
8

26

15

4
12
2
4
10
8
35
9
2
8
60
1
1
2
12
12
51
188
13
7
1

6

1
4
3
3
21
8
4
34
1
5
1
11
18
73
8
6

Jackson
_.
Jasper
Jefferson
Jefferson Davis
Jones.
...
Kemper
Lafayette
Lamar
Lauderdale
Lawrence
Leake
_.
Lee_
Leflore
,
Lincoln
Lowndes
Madison
Marion.
Marshall
Monroe.
,
Montgomery..
Neshoba
Newton
Noxubee
Oktibbeha
Panola
Pearl River
Perry
Pike
Pontotoc

319
55
98
24
1,035
63
101
180
2,394
42
25
328
1,066
351
575
339
178
165
322
251
75
127
193
127
271
252
63
975
54

36
2
3
48

8
34
10
17
5
13
2
4
4
8
1
9
16
4
20

223

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar
year 1928—Continued
MISSISSIPPI—Continued
Counties

Prentiss
Quitman
Rankin
Scott
Sharkey
Simpson
Smith
Stone.
Sunflower
Tallahatchie
Tate
Tippah...
Tishomingo
Tunica

Num- U n d e r $5,000 $10,000
,
ber of
to
and
returns $5,000 | $10,000 I over
93
130
70
126
142
132
26
51
539
337
97
75
52
222

88
120
65
118
131
124

19
47
499
312
89
67
52
206

6
4
4
7
5
5
2
28
15
g
7
7

4
4
1
4
4
3
2
2
12
10

Num- U n d e r $5,000 $10,000
ber of
to
and
returns $5,000 $10,000 over

Counties

Union
Walthall
Warren
Washington
Wayne
Webster.
Winkinson
Winston..
Yalobusha
Yazoo
Miscellaneous

165
56
1,919
1,572
75
42
68
93
330
465
31

155
48
1,778
1,488
70
39
65
81
320
414
21

5
8
98
51
3
2
2
10
6
32
5

43
33
2
1
1
2
4
19
5

27, 851

25,818

1,345

688

46
50
McDonald
Macon__
441
426
52
Madison
51
7
18
Maries
16
1,695
Marion
1,598
100
Mercer
. .
96
3
170
Miller
167
3
182
175
Mississippi
150
Moniteau
143
147
20
Monroe
140
182
Montgomery
176
188
Morgan
60
5
60
180
1
New Madrid
167
Newton
265
2
250
490
Nodaway
460
115
Oregon
114
11
51
Osage
54
2
1
1
Ozark
303
i Pemiscot . .
275
2
Perry
74
72
1
1,275
Pettis
1,222
P helps
202
195
416
388
Pike
12
Platte
175
163
9
75
71
Polk
Pulaski
8
58
56
Putnam
3
110
115
Rails
105
106
Randolph
1,385
1,352
1
Ray
415
394
Reynolds
57
56
Ripley.
42
1
40
1
841
816
St. Charles-- . . .
75
St. Clair
72
St. Genevieve
9
143
132
2
St. Francois
_
848
802
1
St Louis
9,272
10, 274
2
858
Saline.
900
Schuyler
76
52
78
79
79
Scotland
704
684
Scott.
_
2
1
Shannon. _
9
7
99
97
Shelby . . . _
2
179
173
Stoddard
1
Stone
_ _
60
60
Sullivan
188
190
1
30
Taney
_ _ _
30
Texas.
._
1,416
30
28
71
450
Vernon
425
4
Warren
74
73
Washington
47
50
1
Wavne
89
86
1
Webster
60
58
2
Worth
60
53
1 Wright
60
56
Citv of St. Louis 98, 920 90,150
1
204
Miscellaneous
51

4
13
1
2
68
2
2
6
5
3
6

1

_

Total

9

MISSOURI
604
Adair
648
Andrew
135
128
Atchison
290
265
Audrain _ _ .
584
553
Barry
340
331
Barton
255
265
268
Bates
280
64
Benton
65
Bollinger
32
31
Boone
782
705
Buchanan
7,235
6,705
Butler
464
484
215
225
Cal dwell
243
Callaway
258
Camden
10
10
987
Cape Girardeau.. 1,039
340
Carroll
316
11
Carter
10
Cass
300
320
Cedar.
40
38
Chariton
239
250
Christian _
39
40
100
Clark
102
Clay.
565
600
342
Clinton
375
Cole
891
940
Cooper
317
340
54
50
Crawford
Dade
57
60
Dallas
20
20
Daviess
148
150
De Kalb . .. .
146
150
Dent
61
57
Douglas
10
7
Dunklin . .
267
302
Franklin
600
582
117
Gasconade
111
345
Gentry
337
Greene
3,791
3,990
Grundy
557
565
140
145
Harrison
Henrv.
_
460
480
4
4
Hickory
207
225
Holt
165
Howard
171
112
121
Ho well
44
Iron
48
Jackson
38,100 34,168
Jasper
2,626
2,850
929
906
Jelferson
Johnson
320
^6
Knox
82
100
96
Laclede
826
Lafayette
860
Lawrence
Lewis
Lincoln
Livingston

225
148
190
859
415




217
146
182
848
389

37
3
24
5
7
9
1
1
57
342
15
9
13
41
22
1
18
2
10
1
2
23
24
41
20
4
2
2
3
3
3
26
16
5
6
147
7
3
19
16
8
4
2, 516
153
19
21
5
3
32
2
9
22

7

4

2
4

Total

_

192,282 176,035

2
29
2
1
1
2
4

12
13
25
1
2

1
2
5

25
2
33
6
19
11
2
2
3
1
25
17
1
2
22
2
5
32
659
29
2

3

16
2
5

1

20
1
9
1
2
2
8
4
3
1
6
14
343
13
4
2
1

2
2
20
1
3
2
1
7
3
5,419
103

1
3,351
50

10,475

5,772

5
1
1

224
TABLE

STATISTICS OF INCOME
15.-

-Personal returns—Distribution by income classes by counties, calendar
year 1923—Continued
MONTANA

Counties
Beaverhead
Big Horn
Blaine
Broadwater
Carbon
Carter
Cascade
Chouteau
Custer
Daniels
Daw son
Deerlodge
Fallon
Fergus
Flathead
Gallatin
Qarfield
Glacier
Golden Valley
Granite
Hill
Jefferson
Judith Basin
Lake
Lewis and Clark..
Liberty
Lincoln
Madison

Num- Under $5,000 $10,000
ber of
and
to
returns $5,000 $10,000 over
582
200
203
103

569
198
198
101

1 401

1 388

45

43

11
1
5
2
10
2

2
1

110
3

34
1

25
4
9
48
3
23
40
35

8
1
2
12

3

Num- Under $5,000 $10,000
and
ber of
to
returns $5,000 $10,000 over

Counties

Meagher
Mineral
1 Missoula
Musselshell

155
183

2,101
833

1 Park

2,636
35

2, 516
35

76

44

578
23
170

570
22
165

6

2

j Phillips
1 Ponder a
Powder River..
Powell
-.
| Prairie
Ravalli..
._
i Richland
Roosevelt
1
Rosebud
Sanders
Sheridan
Silver Bow
Stillwater
Sweet Grass
Teton
Toole
Treasure
Valley
Wheatland
Wibaux
Yellowstone
Miscellaneous

4

1

Total

4,501
229
1,137

4,357
225
1,104

129
601

124
590

2 606

2 546

82

79

1,384
1 369

1,357
1 321

968
48
198

927
48
196

56
233
1,114

55
231
1,104

187
218
204

183
216
204

4
8
6

2

1
1

"

I

7
4
2

3

1,196
201

206
54

151
182

3

2,009

73
3
26
4

829

1,166
197

1
1
19
1
4

203
52

3
1

9,772

9,490

6
1
4
3
3
2
206

76

172

172

124
137

118
132

5
4

1
1

281
34
250
353

267
33
241
350

46
2,993

46
2,892

14
1
9
3

15

77
18

24

40

42, 809 41,625

909

275

3
6
1
2
25
6
10
2

2
4

627
63
305
193
393
473
174
210

619
63
298
192
389
468
171
208

1

5

1
2

7

NEBRASKA
Adams
Antelope...
Arthur
Banner
Blaine
Boone
Box Butte..
Boyd
Brown
Buffalo
Burt
Butler
Cass.
Cedar
Chase
Cherry
Cheyenne..
Clay.
Colfax
Cuming
Custer
Dakota
Dawes
Dawson
Deuel
Dixon
,
Dodge
Douglas
Dundy
Fillmore
Franklin...
Frontier
Furnas
Gage
Garden
Garfield...
Gosper
Grant
Greeley
Hall
Hamilton—
Harlan

1,101 1,035
218
225
9
9
2
2
17
17
315
335
609
634
93
93
124
126
894
944
533
565
580
603
723
744
517
530
108
112
182
190
321
323
283
290
439
457
552
589
398
416
233
239
580
590
378
395
37
39
449
464
1, 697 1,640
29, 304 27, 337
92
97
216
232
228
229
135
136
360
375
1,155 1 072
72
71
46
49
39
41
79
83
125
134
1,787 1, 694
362
379
186
190




51
7
16" "
19

15

4

2

40
30
20
20
12

10
2
1

8
2
5
17
31
17
5
9
15
2
15
43
1,312
4

14
655
1

10

6

2
1
6
1
1
\

1
1
14
63

1
20

3
1
3
8
66
12
3

1
1
1
27
5
1

1

Hayes
Hitchcock
Holt.
Hooker . .
Howard
i Jefferson
Johnson
Kearney
Keith .
! Keyapaha
!
Kimball
Knox
Lancaster
Lincoln
) Logan
i Loup

McPherson
' Madison
Merrick
Morrill
Nance
Nemaha
| Nuckolls
Otoe
Pawnee
Perkins
Phelps
! Pierce
Platte
Polk
Redwillow
Richardson
Hock
Saline
Sarpv
Saunders
Scotts Bluff
Seward
Sheridan
Sherman.
1 Sioux
1 Stanton

._

15 j
95 !
215 !
25 i
181
779
215
181
100

21
40
394
8,127
1,086
34
7
13
1,357
321
234
186
350
408
760
155

15
90
205
24
179
748
208
170
98
21
38
377

7,498
1, 039
33

12

1,309

132

306
230
176
333
388
720
148
75
303
257
835
236
665
666
33
659
197
724
810
485
207
129

53
192

187

75

321
262
884
245

683
711
35
682
204

757
842
508
216

2
14
430
36
1
1
42
14
4
8
15
19
32

6
1
1

3
199
11

6
1
2
2
1
8

7
15

3

r

38
7
16
37
1
19
7
25
23
19
Q

3
2
5

11
2
2
8
1
4
8
9
4

225

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar
year 1923—Continued
NEBRASKA—Continued

Counties

Thayer
Thomas
Thurston
Valley
Washington..
Wayne,.

Num- Under $5,000 $10,000
ber of
to
( and
returns $5,000 $10,000 ; over
352
34
245
255
416
428

Counties

347 j

Webster.
Wheeler..
York.
Miscellaneous

34

237 I
244
397
408

8
11
17
16

Total

$5,000 $10,000
to
and
$10,000 over

returns i
207

7

200
12
442
3

24
17

6
11

70,545 ; 66,526

2,907

1,112

12
472
31

NEVADA
Churchill
Clark
Douglas
Elko
Esmeralda
Eureka
Humboldt
Lander..
Lvon

279
572
245
1,033
200
168
414
247
147
477

267
552
241
993
192
158
411
243
145
471

10
16
36

4

7
3

Mineral
Nye
Ormsby
Pershing- .
Storey
Washoe
White Pine . ,
Miscellaneous

2
4

3
2

2

Total

6

116
918
179
283
335
3,640
1,202
12

112
891
174
282
329
3,496
1,162
1

10,467

10,120

I 4,187
! 2,639
j 1,994
I
57

3,936
2,466
1,884
2

4!

. . .

25 1
5 t _
1 I

5
116
33
9

2

!
i
>
i

1
28
7
2

292 i

55

163
120
81
42

I
j
|
j

53
29
13

1, 560 i

759

NEW HAMPSHIRE
Belknap
Carroll
Cheshire
Coos__
Graf ton
Hillsborough.
Merrimack

1,411
1,516
430
481 I
2,181 i 1,987
2,514 1 2, 396
2,574
2,365
14,690 I 13,951
4,043 ! 3,729

70
29
125
94
143
500
193

Buckingham
Strafford
Sullivan
24 I Miscellaneous
66;
Total
239 j
121 I
35
22
69 i

! 36,876 I 34,557

NEW JERSEY
Atlantic _
Bergen
Burlington
Cam den
Cape May
Cumberland
Essex
Gloucester
Hudson. _
Hunter d on _.,
Middlesex

8,582
21, 699
5, 230
19, 209
1, 256
2,632
75, 358
_ 3,721
60, 975
1, 552
11, 730
11,893

7, 356
18, 645
4,671
18,011
1,081
2,360
64, 726
3, 460
57, 360
1,486
10, 461
11,116

756
2,073
343
797
124
205
6,826
186
2,534
81
797
522

!
470
!
981
j
216
1
401
j
51
j
67
! 3,806
!
75
j 1,081
j
35
472
!
255

NEW

Bernalillo
Cetron
Chaves
Col fax
Curry
Do Baoa
Dona Ana
Eddv
Grant
Guadaiupe
Handing
Hidalgo

Lea

Lincoln
Luna
Mora

2,920
39
456
1, 861
582
33
337
324
1. 059
86
31
106
18
170
240
886
75




2,767
39
428
1, 803
574
307
302
LOU
82
31
97
16
168
233
866

7, 511 6,384
Monmouth
6,009
Morris
_. 7,123
1.279
Ocean _ .
1, 439
Passaic
19, 248 17,052
1,234
Salem
1, 353
1,600
Somerset
.._ 1,979
Sussex
1,170
1,078
Union
26,116 23,271
Warren
3,118
3,272
53
Miscellaneous
455
Total

Otero
Quav _ _
Rio Arruba
Roosevelt
Sandoval.
San Tuan
''
i ...
San Miguel
|
2
Sante Fe. 1
11
Sierra
1 Socorro
Taos
9 ! - . . . i Tor ranee..
1 i
1 ! Union
2
Valencia
Miscellaneous
36

27
53
4
2
30
20
37
3

1
5
4

20 !

3 i _ _

427
473
61
750
24
174
28
1,007
53
175

20, 800

11,082

4
4
14
1
1

7
1
1

MEXICO

117 i

i
i

293, 503 261,761

700
641
99
1,446
95
205
64
1. 838
101
227

Total -

154
423
154
71
70
90
634
610
55
218
74
69
124
216
17

150
419
133
69
68
84
607
572
49
206
69
68
123
210
9

18
32
1

5
6

1
1
2

12, 202

11,663

441

98

1

9
6
5
2
2

226

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties^ calendar
year 1923—Continued
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

$10,000
and
over

Number of
returns

Counties

554
22,970 21,428
34
71
1,284 1,179
662
52, 500 49, 289 2,549
266
556
_. 16,134 15, 312
90
165
5,032 4,777
122
223
3,703 3, 358
208
346
9,538 8,984
142
220
5,967 5,605
44
83
1,625 1,498
46
97
2,175 2,032
77
129
3,760 3,554
57
97
],894 1,740
29
68
1,539 1,442
285
408
8,280 7,587
73, 985 69,404 2,539 2,042
82
100
2,500 2,318
57
152
2,050 1,841
137
253
3,210 2,820
55
83
2,400 2,262
20
71
1, 625 1, 534
9
18
128
._
155
177
93
_. 3,991 3,721
303
152
5,556 5,101
184, 785 168, 044 11, 453 5,288
20
33
587
640
48
54
1,888 1,786
58
143
2,481 2,280
46, 259 43,017 1,838 1,404
132
6,490 6,162
196
13,625 10,363 1,947 1, 315
483,189 427, 593 27,923 27,673
412
251
11,195 10,532
853
471
14, 290 12, 966
NORTH

Alamance._
Alexander
Alleghany
Anson
Ashe_.
A very.
Beaufort
Bertie
Bladen.
Brunswick__
Buncombe
Burke
Cabarrus
CaldwelLCamden...
Carteret
Caswell___
Catawba..
Chatham
Cherokee
Chowan
Clay
Cleveland
Columbus.
Craven
Cumberland
Currituck
Dare
Davidson
Davio..
Duplin
Durham
Edgecomb
Forsyth___
Franklin
Gaston
Gates
Graham...
Granville

,045
70
10
290
70
60
685
165
95
95
t, 725
200
715
250
25

_

__
_.




979
65
9
271
69
56
662
156
91
4, 339
171
647 i
224
25
344
33
654
125
96
318
4
391
3S5
963
1, 065
34
34
6f>9
90
301
2,492
2, 395
3, 821
187
1,368
34
10
356

232
15
40
13

37
8
21
61
1
1
30 I
7
89
68
204
4
101
1
15 i

Counties

Onondaga
31,164
Ontario
3,470
Orange
12, 460
Orelans
1,350
Oswego
3,573
Otsego
. 2,629
1,005
Putnam
39, 389
Queens
Rensselaer
10,130
Richmond
._ 5,882
Roekland...
4,245
3,019
St. Lawrence
4,125
Saratoga.
Schenectady
13,185
Schoharie
_..
815
Schuyler
__
398
Seneca.
813
Steuben
_. 4,970
Suffolk
5,795
Sullivan
1,580
Tioga...
1,005
Tompkins
2,812
Ulster
_. 4,605
Warren
2,490
Washington
2,570
Wayne
2,152
Westch ester
45, 760
Wyoming
1,231
593
Yates—
Miscellaneous
11, 724
Total

29,018
3,238
11,605
1,235
3,336
2,446
889
33, 884
9,348
5,169
3,812
2,786
3,848
12, 363
756
371
741
4,734
4,525
1,465

1,475
158
515
70
161
112
65
3,869
485
506
281
156
186
581
44
17
50
149
715
77
48
194
248
138
101
134
5,101
40
27
2,180

671
74
340
45
76
71
51
1,636
297
207
152
77
91
241
15
10
22
87
555
38
15
70
127
97
30
46
3,419
18
9
1,770

1,221,€£4 1,096,943 72,431

52,280

942

2,548
4,230
2, 255
2,439
1,972
37, 240
1,173
557
7,774

CAROLINA

Greene
'
Guilford
Halifax
Harnett
Hay wood..
Henderson
Hertford.
Hoke
_
i I Hyde
Iredell
154
Jackson
14
Johnston
28
Jones
...
13
Lee..
Lenoir
Lincoln
McDowell
20 I Macon__
3 Madison
Martin
Mecklenburg
Mitchell
Montgomery
Moore
Nash
New Hanover
Northampton
Onslow
31 Orange
1 Pamlico
2 Pasquotank
59 Pender
Perquimans
210
Person
Pitt._
Polk
Randolph
Richmond
Robeson..

•i

Num- Under $5,000 $10,000
ber of
to
and
returns $5,000 $10,000 over

50
5,780
1,010
290
395
445
145
110
25
770
95
530
50
395
915
115
325
50
90
255
6,782
85
190
470
230
3,820
180
80
320
85
735
75
140
240
1,010
120
335
1,095
770

50
5,332
942
277
384
410
141
101
25
694
91
511
50
377
877
86
296
49
87
247
6,183
81
185
433
180
3,647
166
78
301
84
688
74
135
226
971
113
317
1,044
709

274
47
9
11
29
3
7

174
21
4

50
3
10

26
1
9

13
29
21
21
1
3
7
362
2
3
21
28
106
12
2

11

30
1
3
11
31
3
14
26,
43

6
1
2

1
237
2
2
16
22
67
2

8
1
17
2
3
8
4
4
25
18

227

STATISTICS OF INCOME
TABLE

15.-

-Personal returns—Distribution by income classes by counties, calendar
year 192S—Continued
N O R T H CAROLINA—Continued

Counties

Rockingham
Rowan
Rutherford
Sampson.
Scotland--. _
Stanley
Stokes _.
Surry
Swain
Transylvania
Tyrrell
Union
Vance

Num- Under $5,000 $10,00C
and
to
ber of
returns $5,000 $10,000 over
1,010
1,770
360
240
275
410
105
505
155
130
35
490
720

952
1,709
331
233
229
381
102
460
152
125
35
479
686

45
45
11
6
29
25
3
26
2

Wake
Warren
Washington
Watauga
Wayne . .
Wilkes__
Wilson
Yadkin
Yancey..
Miscellaneous

13
16
18
1
17
4

4

19
1
1

10
18

Num- Under
ber of
returns $5,000

Counties

1
16

$5,000 $10,000
to
and
$10,000 over

95

4,205
335
155
60
1, 055
205
1,370
35
60
54

178
17

2
33

8

68,191

63, 556

2,928

1,707

85
705
130
150
10
205
105
560
310
40
495
90
90
45
25
155
430
85
1,045
135
175
320
1, 595
270
490
21

84
688
125
150
10
201
102
547
305
40
484
90
89
45
25
155
411
85
1,008
128
169
317
1,539
264
480
4

1
14
5

3

4
2
10
4

1
3
1

8

3

12

7

25
4
6
1
47
5
9
13

12
3

18,054

Total

3,932
313
154
59
982
196
1,281
34
58
13

17,491

434

129

474
217
227
1, 250
2,260
62,119
1,539
735
941
679
556
773
659
2, 363
709
7, 753
955
4, 231
Is 207
3, 467
1,039
13, 813
31, 487
418
39, 974

454
193
201
1,179
2,154
55, 239
1,421
684
904
666
497
742
647
2, 295
673
7,416
892
4, 028
1,118
3,297
1,009
13, 497
29, 430
398
38, 935

15
21
16
54
87
4,102
77
39
27
11
37

5
3
10
17
19
2,778
41
12
10
2
22
4
7
15
7
111
20
92
22
43
8
93
757
1
364

1
42
5
62

31
4
27

N O R T H DAKOTA
Adams
Barnes
Benson
Billings
Bottineau
Bowman
Burke
Burleigh
__
Cass
Cavalier
Dickey
Divide.
Dunn
Eddy
Emmons
Foster
Golden Valley
Grand Forks
Grant
Griggs
Hettinger.
Kidder
La Moure
Logan
Mellenry
Mclntosh
McKenzie
McLean

75
530
160
20
140

70
165
870
3,850
165
195
115
65
215
95
120
60
2,033
65
85
90
95
195
60
200
135
80
340

75
518
159
20
138
66
158
830
3, 685
164
187
114
65
210
94
119
57
1,962
63
83
89
94
193
58
198
133
80
334

11
1
1
4
5
31
122
1
6
1
-.

1 Mountrail
1

2
9 i
43 i
2 i
2

1
1
3
55
2
2
1
2
2
9

1

Mercer
Morton

1

i
:

16

Nelson
Oliver
Pembina _
Pierce
Ramsey
Ranson
Renville
Richland _ _
Rolette
Sargent
Sheridan
Sioux
Slope
Stark
Steele

Stutsman
Towner
Traill
1
Walsh
! Ward
Wells
Williams
Miscellaneous
1
Total . .

6

1

2
9
1
1
4

OHIO
Adams
Allen
Ashland
Ashtabula
Athens
Auglaize
Belmont
Brown
Butler
Carroll
Champaign
Clark
CJermont
Clinton
Columbiana
Cosbocton .
Crawford
Cuvahoga
Darke
Defiance
Delaware
Erie
Fairfield

Favette
Franklin

164
5,158
845
5, 506
1,637
837
4,372
__
205
7,374
375
696
5,191
622
583
6,914
831
2,450
82, 281
852
566
668
3,393
1,719
680
25,122

153
4, 842
765
5,335
1,521
784
4,179
189
6,877
359
656
4,843
568
540
6, 593
762
2,373
72, 335
787
532
621
3,212
1, 595
631
22, 559




8
216
51
132
90
44
132
10
359
14
29
220
46
34
218
40
54
6,147
41
26
32
119
95
30
1,649

3
100
29
39
26
9
61
138
9

11
128
8
9
103
29
23
3, 799
24
8
15
62
29
19
914

Fulton__.
Gallia
Geauga.
Greene.
Guernsey
Hamilton..
Hancock
Hardin.
Harrison
Henry.,
Highland
Hocking
Holmes
Huron
Jackson
Jefferson
Knox
Lake
Lawrence
Licking
Logan..
Lorain..
Lucas
Madison. _.
Ma honing

..
._
_

_.

_

5
53
29
226
43
111
67
127
22
223
1, 300
19
675

228

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar
year 1928—Continued
OHIO—Continued
Counties
Marion.
Medina
Meigs
Mercer
Miami
Monroe
Montgomery.
Morgan
Morrow
Muskingum..
Noble
Ottawa.
Paulding
Perry
Pickaway
Pike.
Portage
Preble...
Putnam
Richland
Ross

Num- Under
ber of
returns $5,000
2,338
1,299
748
485
2,159
350
21, 779
245
161
4,216
130
1,338
345
1,380
493
106
2,849
435
366
3,589
1,628

$5,000 $10,000
to
and
$10,000! over

2,178
1,224
721
465
1,997
336
20, 277
237
152
3,962
122
1,302
340
1,317
456
102
2,740
426
343
3,225
1,520

113
55
17
15
104
13

955
5
4
179
25
3
55
32
3
73
11
245

79 I

47
20
10
5
58
1
547
3
5

V

11
2
8
5
1
36
2

Counties
Sandusky..
Scioto
Seneca
Shelby...
Stark
Summit
Trumbull-Tuscarawas
Union.
Van Wert
Vinton
Warren
Washington
Wayne.
Williams
Wood__.
Wyandot
Miscellaneous

1,572 ! 1,452
4,279 i 4,005
2,086 ! 1,972
.'
I 586
I 17,003
30, 732
5,493
3,470
245
836
112
658
1,606
2,672
654
1,494
520
106

Total.

119
29

OKLAHOMA
Counties
Adair
Alfalfa
Atoka
Beaver
Beckham..
Blaine
Bryan
Caddo
Canadian.
Carter
Cherokee..
Choctaw..
Cimarron..
Cleveland.
Coal
Comanche.
Cotton
Craig
Creek
Custer
Delaware..
Dewey
Ellis
Garfield...
Garvin
Grady
Grant
Greer
Harmon...
Harper
HaskelL...
Hughes
Jackson
Jefferson...
Johnston..
Kay_.
Kingfisher.
Kiowa
Latimer...
Le Flore...

Num$5,000 $10,000
and
ber of Under
to
returns
$10,000 over
125
222
77
67
473
222
357
453
1,156
2,520
135
366
10
385
125
674
217
250
3, 566
384
29
67
115
1,974
490
982
298
193
96
39
87
384
424
183
79
2, 901
173
323
115
453




124 ;
214 !
77 ! .

67 L
419 !
217 :
345 i
409
1,116 !
2,240
134 ;
364 j

Ti
11 i
37 i
34
220
1
1
1
8
1
28

9!
375 i
123 !
636 :
204
233
3,324 !
377 !
156
29 _
6
61
......
111
3
1,863
81
460
22
910
51
286
9
176
17
94
1
39 |'_
85 i
395 !

24 j
22
2 !
230 I

314 !
113 |
439 I

b£tf" ' U n d e r
returns! * 5 ' 000

Lincoln
Logan
Love
McClain...
McCurtain.
Mclntosh
Major
Marshall .
Mayes
60, M u r r a y . .
Muskogee
Noble
Nowata..
Okfuskee
Oklahoma

1
!

349 I

Counties

161

328
302
722
682
71
70
174
170
222
213
202
198
125
125
86
85
87
83
136
128
3,469
3,207
645
602
337
322
381
341
..[ 10,879
9,798
Okmu!
2,888 2,622
Osage
3,322 2, 349
860
Ottawa..
781
722
Pawnee
649
1,270 1,182
Payne
1,329
Pittsburg
1, 268
481
Pontotoc
464
1,146
Pottawatomie
1,114
106
Pushmataha
95
29
Roger Mills
25
318
Rogers
305
250
Seminole
216
115
Sequoyah
115
828
Stephens
770
154
Texas.
151
395
375
Tillmann
13,490 11, 897
Tulsa
174
165
Wagoner..
_.
2,310 2,104
Washington
205
199
Washita
365
347
Woods
_.
280
Woodward
276
Miscellaneous
41
Total

70,189

63, 499

$5,000 ! $1 ,000
to I , nd

$10,000

ver

22
26 I

4
14
1

4 I

l\
6

i

i

177
32 :
9 !
24 |
815 i
189 !
655 j
48 l
51 i
57 !
45 I
13 j
28 !
7 '
3
11 !
22 1

85
11
6
16
266
77
318
31
22
31
18
4
4
4
1
2
12

2 i
19 i
1,046 !
7!
156 !

1
1
547
2
50

14 i
4 L
32 I

26

6 I.

4,650 i 2,04a

229

STATISTICS OP INCOME

TABLE 15—Personal returns—Distribution by income classes by counties, calendar
year 192S—Continued
OREGON

Counties

Baker
Benton.
Clackamas..
Clatsop
Columbia—.
Coos
Crook
Curry
Deschutes...
Douglas
Gilliam
Grant
Harney
Hood R i v e r .
Jackson
Jefferson
Josephine
Klamath
Lake
Lane.

N u m - Under
ber of
returns $5,000
1,105
618
1,938
1,740
996
2,049
128
134
1,093
1,139
223
175
143
413
1,227
73
326
1,217
179
1,922

1,054
589
1,862
1,670
950
1,959
125
130
1, 046
1, 095
215
170
137
390
1,150
73
305
1,141
166
1, 777

$5,000 $10,000
and
to
$10,000 over
37
27
56
57
36
62
2
4
35
34
7
5
5
19
59
13
55
13
104

14
2
20
13
10
28
1
12
10
1

i
8
2L

—Ti

Counties

Number of
returns

Under
$5,000

i Lincoln
Linn
t Malheur
i Marion
Morrow
Multnomah
! Polk
Sherman
Tillamook
Umatilla
Union
i Wallowa
! Wasco..
Washington
! Wheeler
Yamhill
Miscellaneous

322
763
258
2,201
205
41,390
467
224
615
1,851
1,233
280
760
1,014
50
604
48

311
734
249
2 058
193
38, 727
454
218
582
1,761
1,180
272
715
959
49
587
8

7
24
5
98
11
1,789
13
6
27
71
45
8
30
47
1
15
32

4
5
4
45
1
874

69,123

65, 061

2,859

1,203

Lancaster
10, 720
9,710
Lawrence
7,240
6,867
Lebanon.
3,149
2,899
Lehigh..
10, 219
9,270
Luzerne _ _
28, 804 27, 558
Lycoming
7,266
6,735
McKean
4,800
4,361
Mercer
7,050
6,714
Mifflin
1,344
1,248
Monroe
849
757
Montgomery
21, 059 17, 361
Montour
,
327
293
Northampton
| 12,164 11,230
Northumberland _ I 8,977
8,577
Perry
394
377
Philadelphia.
164, 840 144, 963
Pike..
187
171
594
573
Potter
Schuylkill.
13, 051 12, 428
Snyder
177
162
Somerset
3,550
3,400
Sullivan
352
318
Susquehanna
2, 098
2,050
1, 071
1,024
Tioga.
Union.
442
408
5, 200
4, 741
Venango
2,260
Warren..
1,993
Washington
18, 975 18, 310
Wayne
745
662
Westmoreland
24, 025 22, 938
Wyoming
309
281
York
7, 957
7,241
Miscellaneous
1, 094
430

639
265
162
617
696
344
264
239
65
69
1, 912
27
608
287
15
11,317
12
18
443
12
106
24
38
35
28
294
161
450
64
758
17
456
428

371
108
88
332
550
187
175
97
31
23
1,786
7
326
113
2
8,560
4
3
180
3
44
10
10
12
6
165
106
215
19
329
11
260
236

740, 478 679, 239

37, 526

23, 713

2,911
590

109
34

65

Total

$5,000 $10,000
to
and
$10,000 over

6
19
8
15
8
2
8

PENNSYLVANIA
Adams.
Allegheny
Armstrong
Beaver.
Bedford
Berks.
Blair
Bradford
Bucks.
Butler
Cambria
Cameron....
Carbon
Center
Chester
Clarion..
Clearfield.
Clinton
Columbia
Crawford
Cumberland
Dauphin.
Delaware
• Elk
Erie
Fayette
Forest
Franklin
Fulton.
Greene
Huntingdon
Indiana..
Jefferson...
Juniata
Lackawanna

613
678
171, 063 158,464
4, 615
4,800
10, 950 10, 486
607
662
16, 029 14, 728
12, 620 12,125
2, 065
2,228
{ 3, 577
3, 266
3,879
4,200
) 13, 000 12, 333
I
257
270
5, 545
! 5, 679
2,247
j 2, 371
5, 800
6. 439
1,964
2,100
4,008
__! 4,300
2, 023
j 2,139
1, 677
1,796
4, 735
' 5,000
2,506
! 2, 713
j 12, 078 11.210
. . . 16, 817 14, 437
2, 503
. . . . I 2, 635
9, 411
10, 350
13, 725 12, 999
187
200
_
1,727
1,956
19
25
1,998
2, 090
967
1, 068
4,447
- 4,650
3, 795
3,970
226
246
26, 765 25, 320

54
7, 897
148
345
33
759
330
114
198
70S
470
8
99
93
393
101
194
74
93
176
145
551
1, 460
73
576
518
10
156
4
75
72
155
130
17
927

11
4,702
37
119
22
542
165
49
113
113
197
5
35
31
246
35
98
42
26
89
62
317
920
59
363
208
3
73
2
17
29
48
45
3
518

RHODE ISLAND

Bristol
Kent
Newport
Providence.

2,118 I
4,492 | 4,334 j
4,032
4,356
52,202 48,335 i




71
90
157
2,286

58
Washington
.1 3,108
68 ! Miscellaneous...
689
167 i
Total
I 66,965
1,581 j

62,191

2,747 I 2,027

230

STATISTICS OF INCOME

TABLE 15—-Personal returns—Distribution by income classes by counties, calendar

year 1923—Continued
SOUTH CAROLINA
Counties
Abbeville
Aiken
Allendale _
Anderson
Bamberg
Barnwell
Beaufort
Berkley.
Calhoun
Charleston
Cherokee _.
Chester
Chesterfield
Clarendon
Colleton
Darlington.. _ .
_
Dillon
Dorchester.
Edgefield
Fairfield
Florence
Georgetown
(T-rppnvillp

Greenwood
Hampton

Num- Under
ber of
returns $5,000
418
349
69
1 075
235
135
275
78
80
5 354
287
440
230
150
124
590
252
240
125
173
1 385
474
3,060
560
116

406
319
66
983
229
121
257
75
72
5,024
257
403
204
138
118
540
218
219
111
151
1,333
459
2,694
519
109

$5,000 $10,000
and
to
$10,000 over
10
19
3
68
3
9
12
3
8
229
17
19
14
6
4
34
33
14
13
11
44
11
221
26
6

2

11
24
3
5
6
101
13
18
12
6
2
16
1
7
1
11
8
4
145
15
1

Counties
Horry
Jasper _.
Kershaw
Lancaster
Laurens.
Lee

Lexington
McCormick. .
Marion
Marlboro
Newberry
Oconce
Orangeburg
Pickens
Richland
Saluda
Spartanburg
Sumter
Union
Williamsburg
York
Miscellaneous
Total

Num- Under $5,000 $10,000
ber of
to
and
returns $5,000 $10,000 over
180
44
320
154
480
100
280
57
310
440
394
215
536
220
3,810
43
1,960
760
360
200
1,040
48

165
40
292
137
448
89
271
48
280
384
355
198
473
198
3,594
39
1,734
681
341
186
975
6

8
3
22
11
25
8
8
6
20
46
35
12
45
13
151
3
138
63
10
11
45
35

28, 225

25,959

1,555

7
1
6
6
7
3

1
3
10
10
4
5
18
9
65
1
88
16
9
3
20
7
711

SOUTH DAKOTA
Aurora
Beadle
Bennett
Bon Homme
Brookings
Brown
Brule
Buffalo
Butte
Campbell
Charles Mix
Clark
Clay
Codington
Corson
Custer
Davison
Day

Deuel .Dewey
Douglas
Edmunds
Fall River
Faulk . .
Grant
Gregory
Haakon
Hamlin
Hand
Hanson
Harding
Hughes

Hutchinson
Hyde
Jackson
Jerauld

175
1,072
202
349
2,832
244
6
196
55
574
182
288
990
112
77
926
252
98
103
186
112
311
121
232
206
77
125
128
116
28
319
240
76
33
81




171
1,040
1
194
330
2,733
231
6
190
53
566
178
273
954
110
75
881
247
98
103
177
110
307
118
227
197
76
123
119
114
296
237
74
33
78

4
24
8
13
80
9

Jones
Kingsbury
Lake _
Lawrence...
Lincoln
Lyman
McCook
McPherson
Marshall
Meade
Mellette
Miner
Minnehaha
Moody
Pennington...
Perkins
Potter
Roberts

8
6
19
4

4
2
7
4
11
23
2
2
39
5
8
2
4
3
2
8
1
2
8
2
1
18
3
1
2

2
1
4
13
6

Sanborn
Shannon
1
Spink
Stanley
Sully
i Todd
3
Tripp. . .
! Turner
Union
Walworth..
I Washabaugh
i Washington .
i Yankton
5
Ziebach
Miscellaneous

64

63

227
360
1,237

223
346
1,204

66
154
91
125
111

63
153
90
123
107

27

1

4
12

27

402

391

106
4,129
180
581

106
3,918
175
554

91

28
11

3
1
1
1
4

2
5

1

91

83
175

79
170

126

126

15
447
55
93
25

14
439
54
92
25

146

5
17

l
7
1
1

214
341

9
10

290

280

8
6

428
2
3
475
19

7

10

i

225
352
435
2
3
499
20

65

20

1

2
1
2
1

4
1

7

i

1

1

Total

21 928 21 142

615

171

231

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar
year 1923—Continued
TENNESSEE

Counties

Num- Under $5,000 $10,000
to
ber of
and
returns $5,000 $10,000 over

Anderson
156
Bedford
159
40
Benton
31
Bledsoe...
Blount
296
274
Bradley
Campbell
378
11
Cannon
218
Carroll
Carter
99
34
Cheatham
Chester
46
256
Claiborne.
7
Clav
119
Cocke
203
Coffee
80
Crockett
60
Cumberland _ __
11, 387
Davidson
Decatur
16
32
De Kalb
173
Dickson
381
Dyer
140
Fayette
70
Fen tress. _
316
Franklin
366
Gibson .
170
Giles
Grainger.
25
228
Greene
104
Grundy
287
Hamblen
10,829
Hamilton
4
Hancock
Hardeman
117
41
Hardin
172
Hawkins
277
Hay wood
74
Henderson
467
Henry
67
Hickman
7
Houston
70
Humphreys
19
Jackson
81
Jefferson
27
Johnson
Knox
9,006
Lauderdale

68
241

152
142
40
30
279
237
334
11
210
95
34
46
248
3
100
185
73
54
10, 097
13
31
161
346
135
62
295
350
161
23
198
95
270
10, 018
4
114
41
159
260
71
440
61
6
66
11
78
26
8,258
53
229

3
14

1
3

1
14
20
35

3
17
9

6
4
8
4
14
15
3
5
851
3
1
11
29
5
2
21
16
8
24
7
12
515

2

5
3
4
1
439
1
6
6
1
2
6
2
5
296

3
10
16
3
20
6
1
2
8
3
1
479
13
7

3
1
7
2

269
2
5

Num- Under $5,000 $10,000
to
ber of
and
returns $5,000 $10,000 over

Counties
/
Lawrence
Lewis
Lincoln
Loudon
McMinn
McNairy
Macon
Madison
Marion
Marshall.
Maury
Meigs
Monroe
M on tgomery
Moore
Morgan
Obion
Overton
Perry. _
_
Pickett
Polk
Putnam. . . .
Rhea
Roane
Robertson
Rutherford
Scott
Sequatchie
Sevier_
Shelby
Smith .
Stewart
Sullivan
Sumner
Tipton
Trousdale
Unicoi .
Union
Van Buren
WarrenWashington. _
Wayne
Weakley
White
Williamson
Wilson
Miscellaneous

.

134
16
204
206
653
38
20
1,866
306
128
678
3
160
575
162
267
73
19
4
296
184
201
672
308
370
133
10
36
18, 216
54
21
1,494
230
216
23
474
3
1
124
1,400
35
229
236
270
197
400

127
16
191
197
625
35
17
1 783
292
122
626
3
148
493
7
159
253
65
18
4
285
170
195
645
273
324
125
7
36
16,288
50
20
1,415
218
204
21
465

5

2

13
7
25
1
2
57
11
5
40

1
26

10
55

2
27

3
7
6
1

7
2

8
8
6
]4
24
29
7
3
1,183
3
1
58
9
9
1
2

2
3
2
3
1
12

3
6
13
11
17
1

745
1
21

3
3
1
2
1

1
108
1,303
33
222
232
255
186
338

11
71
1
7
4
9
9
40

5
26
1
6
2
22

Total

69,081

63,005

3,995

2,081

Brewster _
Briscoe
...
Brooks
Brown
Burleson
_.
Burnet
Caldwell
Calhoun
Callahan
Cameron
Camp.
Carson
Cass
Castro
_ _
Chambers...
Cherokee
Childress
Clay
Coke
Coleman
Collin

128
6
62
560
286
121
776
55
266
909
104
132
124
5
83
465
534
264
86
315
1,095

112

14
4
9
27
22
6
113
3
9
69
2
4
14
1
7
20
4
7
3
18
58

2
2

TEXAS
Anderson
Andrews
Angelina
Aransas
Archer
Armstrong
Atascosa
Austin
Bailey
Bandera
Bastrop
Baylor
Bee
Bell
Bexar
Blanco _ .
Borden
Bosoue
Bowie
Brazoria
Brazos

904
78
518
28
214
68
142
11
8
556
112
201
1,387
15,099
40
21
235
1,160
731
373




864
78
480
26
194
67
136
324
8
3
518
105
190
1,280
13, 912
37
17
226
1,097
705
300

35

5

30

8
2
3

17
1
5
12
3
26
5
11
84
856
3
3
7
43
23
51

1
5
12
2
23
331
1
2
20
3
22

53
523
261
113
646
52
257
815
98
128
109
4
69
442
530
248
83
293
1,019

16
3
2
17
25
4
1
7
3
9
4
18

232

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar
year 1923—Continued
TEXAS—Continued
Counties

Collings worth
C olorado
C omal
Comanche
Concho.
Cooke
Coryell
Cottle
Crane
Crockett
Crosby
Culberson
D all am
Dallas
Dawson
Deaf Smith
Delta
Denton
De Witt
„....
Dickens
Dimmit
Donley
Duval
Eastland
Ector
Edwards._ ._ ._
Ellis
El Paso
Erath
Falls
Fannin . . . .
Fayette
Fisher
Floyd
Foard
Fort Bend
Franklin
Freestone
Frio
Gaines
Galveston
Garza
Gillespie
_ ._
Glasscock
Goliad
.
Gonzales
Gray
Grayson
Gregg
Grimes
Guadalupe
Hale
Hall
Hamilton
Hansford
Hardeman
...
Hardin
Harris
Harrison .
1
Hartley
Haskell
Hays
_.
Hemphill
Henderson .
j
Hidalgo
I
Hill
Hockley
Hood
_!
Hopkins
j
Houston
HowardHudspeth
Hunt.
i
Hutchinson
j
Irion
!
Jack
Jackson
'

Num- Under $5,000 $10,000
ber of
to
and
returns $5,000 $10,000 over
169
178
351
383
316
356
202
215
61
68
453
490
213
231
47
68
47
47
54
63
153
156
14
15
294
296
31 476 29,034
182
206
122
126
261
275
556
595
435
487
86
96
63
68
259
268
134
152
1,756
1 820
19
19
5
10
143
291
8,331
8 797
365
353
547
651
518
560
476
412
214
196
161
169
85
88
432
463
43
42
323
296
65
80
23
23
5, 933
6 388
84
88
185
190
10
9
90
81
343
395
134
127
2,701
2 815
461
447
310
278
474
410
297
310
236
253
139
146
12
12
351
368
457
487
26 622 24, 592
1,054
1,120
19
21
193 ,
208
351
305 !
177 !
178
171 i
182
656 |
710
817 j
901
5
35
271 '
290
196
157 I
412 !
438
33
36
1,428
1 515
6
6
20
18
103
105
71
65 '




«?i

8
21
34
7
6
28
15
20
9
3
1
2
1, 664
19
4
12
32
40
10
3
9
14
46
5
114
346
7
79
36
51
16
7
3
30
1
29
14
293
4
5
1
5
42
7
82
8
25
50
13
17
6
14
18
1,376
50
2
13
38
8
48
75
2
4
18
22
21
3

75
1
2
4

Num- Under $5,000 $10,000
ber of
to
and
returns $5,000 $10,000 over

Counties

i Jasper
11 | Jeff Davis
6 Jefferson
6 Jim Hogg
1 Jim Wells
9 Johnson
3 Jones
1 Karnes
Kaufman
Kendall
Kenedy
Kent
Kerr
778 Kimble
5 King
Kinney
2 j Kleberg
Knox
7
12 Lamar
Lamb
2 Larop^sas
La Salle
4 Lavaca
18 ' Lee
Leon
i Liberty
34 Limestone
120 Lipscomb
5 Live Oak
25 Llano
6 Loving (not re13
ported)
o
Lubbock
1
Lynn
Mx'Oulloch
p
1 I M!cL nnan
j McMullen
"5 • M^adison
1 1 Marion
Martin
162 j iMason
1 Matagorda
• JMaverick
...
4
10
32
6
14
1
3
12
654
16
2
8
1
3
6
9

190
44
8,651
38
141
1 295
546
309
854
123
130
22
254
67
1
82
345
204
1 280
26
125
83
835
139
80
468
1 159
44
43
93

548
84
176
4,344
3
33
73
40
46
421
250
174
54
136
603
78
306
248
219
16
52
42
344
1,820
118
418
1,137
48
6 j
714
595 i
96
355
21
100 j
262 j
2,338
173 ;
26
96
28 i

JNIedin'i

M^enard
Midland
M!ilan
Mills
Mitchell
M^ontague
Montgomery
~\Ioore
JVlorris
Motley
Nacocdoches
Navarro
Newton
Nolan
Nueces
Ochiltree
Oldham
Or urge
Palo Pinto
Panola
Parker
Pflvmpr

Pecos
Polk

1
Potter
17 i Presidio
5
Rains

Randall
P ea a an
>
Real
1
Red River
Reaves
2 ' Kefugio—

12

18 i

I

294 |
117 i
76 i

177
42
8,138
30
128
1 258
506
286
747
114
130
21
235
64
1
70
325
199
1,187
24
111
77
782
131
71
434
1 051
43
39
89

9
2
380
6
9
24
38
21
79
5

497
74
154
3,861
3
26
66
38
43
402
232
164
44
128
525
75
283
234
205
14
45
38
314
1,469
114
397
934
44
6
654
569
92
335
20
96
236
2, 244
160
26 ;
9i ;
20 1
17 !
282 1
116

70 1

1
9
3

4
133
2
4
13
2
2
28
4
10

10
19
4
74
1
10
6
45
5

2
1
1
19

33
78
1
4
3

1
30

45
10
21
331

8

7
4
2
3
12
10

8

4
8
3

1

1
152
3
7
8
1
4
2
18

6
60
3
18
14
10
2
5
4
24
238
2
18
177
3

6
113
2
3
23
1

36
22
2
18

24
4
2
2

4
22
66
10 |

4
28
3

_.
2
1
5

0

4
2

2
]

5

1

STATISTICS OF INCOME

233

TABLE 15.—Personal returns—Distribution by income
year 19%3—Continued

by counties, calendar

TEXAS—Continued

Counties

Num- Under $5,000 $10,000
ber of
and
to
returns $5,000 $10,000 over

82
Roberts ... .
347
Robertson
215
Rockwall
465
Runnels
152
Rusk
98
Sabine
124
San Augustine
28
San Jscinto
461
San Patricio
77
San Saba
38
Schleiciier
159
Scurry
222
Shackleford .. . _
206
Shelby
Sherman _.
15
1,224
Smith
12
Somervell
57
Starr
1,155
Stephens
41
Sterling
36
Stonewall
74
Button
85
S wisher
15,115
Tarrant
1,340
Taylor
120
Terrell
41
Terry
42
Throckmorton
135
Titu^
738
Tom Green
3,088
Travis .

82

310
196
421
. 139
92

118
26
367
68

24
18
41
8
6
4
2
77
7

35
144
209
193
10
1,178
8
51
1,099

2
14
9
10
4
42
2
4
47

39
30
58
83

11
2

14, 228
1,233
115
36
38
130
684
2,781

2

13
1

I
2
17
2

i

3
1
4
2
2
9

Q

603
59
5
5
4
4
44
232

5

284
48
1

Counties

Trinity
Tyler
Upshur
Upton
Uvalde _ ._
Val verde._
Van Zandt .
Victoria
Walker
Waller
Ward
Washington.
WTebb
Wharton
Wheeler
Wichita
Wilbarger
Willacy
Williamson
Wilson
Winkle
Wise
Wood-.
Yoakum .
Young _
Zapata
•.Zavalla
Miscellaneous

10
75

Total

Num- Under $5,000 $10,000
ber of
to
and
returns $5,000 $10,000 over
192

180

11

427

255
391

34

144
102
2
274
210
441
145
89

139
96

193
390
125
86

39
701
1,024
416
74
6,986
445
18
1,253

33
658
946
381
60
6,549
410
14
1,126

178
16
224
208

165
16
213
201

5
6
2
15
15
32
17

1

4
2

2
19
3

3

6
36
59
28
9
254
24
2
106
11

7
19
7
5
183
11
2
21
2

10

1

34
685
11
33

39

1
11

85

99

1
21

200, 683 185, 562 10,974

4,147

.35
735
11
34
205

UTAH
Beaver
Box Elder.
Cache
Carbon
Daggett-...
Davis
Duchesne...
Emery
Garfield....
Grand
Iron
Juab
Kane
Millard
Morgan
Piute

120
415
594

120
410
561

2, 850

2,820

354
51
49
14
101
89
554
27
162
67
22

338
51
47
14
97
84
515
26
157
64
19

1

1

3
5
27
1
4
2
3

1

12

21
Rich
I
21
Salt Lake
I 17,600 16,601
17
17
San Juan
246
269
Sanpete
149
153
Sevier
486
499
Summit
501
510
Tooele...
132
144
Uintah
1,206
1,251
Utah
89
94
Wasatch
48
48
Washington
11
14
Wayne
3,920
Weber
__ 4,121
4
27
Miscellaneous
\

1

Total

670

329

19
4
9
8
12
38
5

4

2
141
19

1
60
4

! 30,242 | 28, 759
i
_j

1,044

439

1,030
3,465
2,950
2,200
2,280
33

959
3,193
2,724
2,053
2,108
20

46
196
171
106
115
6

25
76
55
41
57

21, 752

20,166

1,101

485

4
1
7

VERMONT
Addison
Bennington
Caledonia.
Chittenden..
Essex..
Franklin
Grand Isle...
Lamoiue
Orange

! 465
j 1,660
1,325
3,649
365
1, 515
110
285
420




436
1, 511
1 236
3 384
358
1, 433
105
252
394

23
90
60
180
7
53
4
26
18

j
6 i Orleans
59 i Rutland
29 Washington
85 I Windham
i Windsor
29 Miscellaneous
1
7 ;
Total
8

234

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar
year 1923—Continued
VIRGINIA
Counties

Num- Under $5,000 $10,000
ber of
to
and
returns $5,000 $10,000 over

Accomac
Albemarle
Alleghany>«
.
Amelia
Amherst
Appomattox
Arlington
Aususta
Bath
Bedford
.
Bland
Botetourt
_ _
Brunswick
Buchanan
Buckingham
Campbell
Caroline.
Carroll
Charles City
Charlotte
Chesterfield
Clarke
Craig
Culpeper
Cumberland
Dickenson
Dinwiddie
Elizabeth City._.
Essex
Fairfax
Fauquier
Floyd
Fluvanna
Franklin
Frederick
Giles _
Gloucester
Goochland
Grayson
Greene
Greensville
Halifax
_
Hanover
Henrico
Henry
„
Highland
Isle of Wight
James City
._„
King and Qeen.__
King George
King William
Lancaster __

462

1,145
1,258

1,009
1,190

436

23

47
206
75

44
199
70

2
7
3

3,755
981
169
241
15
150
207
37
38
3,393
95

3,625
877
157
224
14
139
192
33
33
2,987
88

30

29

13
112
225
74
16
190
19
300

11
106
209
62
16
177
19
296

95
45
94
69
11
13
1
9
10
4
4
241
5
1

3

41
23

1

2

36
35
1
4
2
5

1
165
2

1
4
12

1
2
4

7

5

8

5

3

1

46
15

1,848
1,064
28
505

1,712
1,008
25
478

90
41
3
21

329
11

291
10

22

6
16
1

1
7
41

1
1
18

1
2

2
3

39
100
497

37
92
438

145
50

143
44

38
82

41
87
10
190
403

174
369

291

277

18,057
310
5
76
97
19
29
145
64

7

16,363
276
4
70
91
19
28
136
55

2
3

3

2

1

11
27
11
1,061
19
1
5
4

5
7
3
633
15

1
8
8

1
2
1
1

Counties

Num- Under $5,000 $10,000
to
ber of
and
returns $5,000 $10,000 over

174
Lee
179
239
Loudoun - - .
260
74
Louisa
75
314
Lunenburg
319
Madison
22
16
91
Mathews
93
307
Mecklenburg
^35
Middlesex
53
57
Montgomery
446
468
668
600
Nansemond
144
148
Nelson
29
26
New Kent
Norfolk
14, 292
15, 225
568
591
Northampton
62
Northumberland.
75
469
488
Nottoway
. .
191
205
Orange
271
277
Page
Patrick
53
56
2,430
2,661
Pittsylvania
17
20
Powhatan
204
180
Prince Edward...
265
243
Prince George
152
144
Princess Anne
305
289
Prince William
Pulaski
277
297
Rappahannock
20
22
33
36
Richmond
6,506 6,044
Roanoke
389
419
Rockbridge
509
564
Rockingham
595
Russell
620
63
Scott .
70
214
227
Shenandoah
298
Smyth _
260
212
246
Southampton
335
382
Spotsylvania
21
21
Stafford
61
69
Surry
77
92
Sussex
892
968
Tazewell
Warren
100
103
2, 258 2,164
Warwick
764
822
Washington
37
40
Westmoreland
2,006
2,089
Wise
201
218
Wythe__
35
37
York
177
71
Miscellaneous

5

15
1
4
6
2

1

24
4
19
41
3
3
670
17
10
15
9

4

5

3
127
2
16
14

3
27

1

263
6
3

4
5
1

104
1
8

15

8
4
1

17

3

2
2
291
26

1
171
4

40
18

15
7

28
35

12
6
12

7
7

1
8
27

74

20
22
1

6
11
26

49
3
36
2
67
12
2
80

1
2

16
5
26

71, 582

3,939

1,930

Lincoln
Mason
Okanogan
Pacific
Pend Oreille
Pierce
San Juan
Skagit...
._
Skamania
Snohomish
Spokane
Stevens
Thurston.
Wahkiakum....
Walla Walla....
Whatcom
Whitman
Yakima
Miscellaneous 1.

662
675
441
450
437
450
1,096
1,150
378
385
14, 850 14, 252
78
80
1,734
1,790
94
100
3,829
4,075
24,100 23,484
525
516
1,965
1, 893
217
220
2,097
2,175
2,691
2,850
1,540
1,511
3,575 3,436
4,772
4,571

8
46
7
429
2
48
2
159
455
9
52
1
60
106
25
106
167

5
8

Total

136, 057 130, 479

4,120

Total

77,451

WASHINGTON
A:lams
Asotin
B3nton
Cnelan
._.
Clallam
Clarke
Columbia
Cowlitz
Douglas
Ferry
Franklin
_
Garfield
Grant
Grays Harbor
Island...
Jefferson
King
Kitsap.
Kittitas.
Klickitat
Lewis

300
160
300
2,350
875

294
159
292
2,288
851
1,553
340
882
215
79
668
337
223

1,600
350
940
215
80
675
350
225
5,492
5,775
78
80
328
340
49,440 46, 887
2,138
2,175
1,368
1,400
295
300
2,295
2,400

i Including Alaska.




1
6
12
2
190
1
12
1, 839
34
31
5

714
3
1

169
8
4

87

161

20
2
18
53
4
33
34

1,458

235

STATISTICS OF IN COM]-:

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar
year 1928—Continued
WEST VIRGINIA

Counties

Barbour
Berkeley
Boone
Braxton
Brooke
Cabell
Calhoun
Clay....
Doddridge
Fayette
Gilmer.
Grant.
Greenbrier
Hampshire _
Hancoek—
Hardy
Harr ison.
Jackson
Jefferson
Kanawha
Lewis
Lincoln
Logan
McDowell
Marion.
Marshall
Mason...
Mercer
Mineral

Num- j r n d p r i $5,000 $10,000
and
i ber of \*™* ! to
| returns *°>uuu ! $10,000 over
i
|
..j
j
__!
i
i
!
|
!
_|
i
;
I
I
[
|
\
j
j
|
j
|

815
1,065 |
487
394 !
1,704 i
0,755 |
75
174
190
3,379
150
78
490
77;
2,050
48
5,197 i
145 !
311 I
10.175 i
935 i
175 I
2,884 I
4,725 i
5,645 |
2,275 i
330 '
4,300
1, 206

794
1,026 i
'474 I
390 I
1,648
6,071
74
171 !
184 i
3,223 i
147 i
77 ;
439 i
73 i
2,000 I
45 I
4, 9C2 I
138 I
284 i
9,292 I
888 I
166
2,774
4,536
5,413 j
2,183
313
3,990
1,166

17
26
10
4
45
464

11
220

91
3 I

i\
32 |

166
7
18
570
42
8
74
130
157 i
74
8
197
35

11
2
18
1
69
9
313
5
1
36
59
75
18
9
113
5

Counties

Mingo
Monongalia
Monroe
Morgan..
Nicholas
Ohio
Pendleton
Pleasants
Pocahontas
j Preston
I Putnam
Raleigh
Randolph
Ritchie
Roane
Summers
Taylor
Tucker
Tyler
Upshur
Wayne..
Webster..
WetzeL
Wirt.. .
Wood
Wyoming
Miscellaneous
Total..

NumI ber of i Under
returns: $5,000
\ 1, 892 i 1,812 I
J 3, 225
3,035 I
!
103
110
462 j
470
363
375
; 11,
486 10, 582
199
200
228
240
95
! 1, 100
1,144 i
312 i
325
145
2,025
518
1,467
500
489
210
200
715
698
505
1,475
650
634
415
360
420
396
455
442
95
92
535
•505
40
40
435
3,195
750
726
18
63
89, 263

84,022

$5,000 $10,000
to
and
$10,000-' over

135
6
6
10
543
1
9
9
12
10
82
36
9 I
8 !
12 i
25 !
14
S3 !
19 ;
11 '
3 ;
24 '

22
55
1
2
2
361
3
7
4
3
38
15
2
2
5
5
2
22
5
2

160
18
26
3,510 j 1,731

WISCONSIN
Adams
!
288
Ashland.
__i 1,187
Barron.
_i
724
Bayfield
!
332
Brown
! 4,023
Buffalo
330
;
Burnett
89
Calumet
:
679
Chippewa
' 1,227
Clark
648
Columbia
i 1,513
Crawford
:
327
Dane
i 9,060
:
Dodge
2.103
Door
j
314
Douglas
'•.
3,722
Dunn
i
571
E a u Claire
I 2,418
Florence
!
82
Fond du Lac
| 4,009
Forest
!
204
Grant
; 1,254
Green
: 1,294
Green Lake
i
371
Iowa
!
782
Iron
I
407
Jackson
|
278
Jefferson
\ 2,159
Juneau
I
468
Kenosha
| 6,571
277
Kewaimee..
3, 584
La Crosse
599
Lafayette
|
869
Langlade
|
742
Lincoln.
Manitowoc
; 3,019
Marathon
j 2, 685

54441—25t-




286
1,151
688
325
3,764
323
83
662
1, 167
625
1,443
315
8, 513
2.003
'306
3, 562
539
2,294
78
3, 783
191
1, 209
1, 257
341
756
399
276
2,047
463
6, 278
260
3,307
580
833
688
2, 827
2, 476

-16

2
29
30
4
189
7
4
15
42
20
50
7
389
72
7
113
22
80
4
170
11
41
28
22
17
5
2
86
191
13
184
14
28
38
115
133

2
2
18
3
20
158
28
1
47
10
44

102
4
93
5
8
16
77
76

M'arinette..
Marquette..
Milwaukee .
Morroe
Oconto.
Oneida.
Outagamie
Ozaukee
Pepin
Pierce
Polk
Portage
Price
Racine.. .
Richland.
Rock
Rusk
St. Croix.
Sank.
Sawyer
Shawano
Sheboygan
Taylor
Trempealeau..
Vernon
Vilas
Walworth.
Wash burn
Washington...
Waukesha
Waupaca
Waushara
Winnebago
Wood
Miscellaneous.
Total

1,139
1, 207
147
151
84, 963 79, 579
815
848
476
494
662
726
3, 685 3, 446
780
816
176
180
423
436
437
452
1. 252 1,195
512
487
8, 560
8,970
413
421
5, 628 5.296
' 359
372
731
759
1, 602 1, 538
108
116
525
547
5, 090
5, 420
174
189
650
660
567
588
192
208
1, 792 1, 695
320
324
1, 263 1, 215
2. 384 2, 240
1, 323 1,290
139
148
4, 246
4,702
1, 575 1,457
128
63
1194,050 1182,728

51 !
17
2
2
I 1,782
3, 602
5
28 I
3
15 I
40 !
24
170
69
21
15
4
1
12
14
1
45
12
18
299
11
1
7
1
227
105
10
3
1
9
9
5
1
13
7
1
1
9
3
223
107
10
5
9
1
17
4
,
12
4
75
22
4
34
14
48
96
7
26
3
6
165
291
39
79
20
45

7,777

3,545

236

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendar
year 1923— Continued
WYOMING

C ounties

Num- Under
ber of
returns $5,000

Albany
1,798
Big Horn
•1,204
172
Campbell
'..
1,967
Carbon
730
Converse. _ .
106
Crook
_
713
Fremont.
210
Goshen_ _
762
Hot Springs
189
Johnson
2,836
Laramie
Lincoln
1,101
Natrona
4,786
Niobrara
155

$10,000
and
over

**W>
$10;000

1,769
1,196 i
169
1,909
713
10r>
691
207
743
183
2,744
1; 092
4, olO
15:;

20
8
3
40
12
1
18
3
16
2
64
6
193
1

9
18
5
4
3
4
28
3
83
1

Counties

Number of

returns
Park_.
Platts
Sheridan
Sublet tc
Sweet water
Teton... .
Uinta
Washakie
Western
Yellowstone National Park
Miscellaneous __
Total

Under
$5,000

$5,000 $10,000
to
and
$10,000 over

377
373
1,743
105
2, 920

359
371
1,703
105
2,872

14
1
24

4
1
16

35

13

543
231
199

531
224
198

7
3
1

5
4

9
13

23, 240

22, 554

4

487

2
17

205

TABLE 16.—Personal returns by cities, calendar year 1923
ALABAMA
98 Fairfield___.
420 i Florence
910 Gadsden
1,875 • Huntsville
20,835 ! Mobile
407 Montgomery

Alabama C i t y .
Albany
Anniston
Bessemer
Birmingham...
Dothan

875 Phoenix City
620 I Selma
700 Sheffield
624 Talladega
5,054 j Troy
4,200 j Tuscaloosa.

•
_.

109
1,540
400
225
250
910

ALASKA
Anchorage
Cordova..
Fairbanks

485 j Juneau
325 j Ketchikan
230 \ Kennicott

475
415
Not reported.

Nome
Seward

Not reported.
Not reported.

ARIZONA
Bisbee
Douglas
Globe..

1,033
471
4,404

Prescott.
Tucson..

880
6,984
220
694
343

1,032 Miami.
1,074 j Nogales
878 \ Phoenix

Pine Bluff
Texarkana
Van Buren
West Helena

861
2,644

ARKANSAS
Blytheville.
Fayetteville
Fort Smith
Helena
Hot Springs

480
362
2,391
1, 038
1,067

I Jonesboro...
1 Little Rock
j Mariana
| North Little Rock
Paragould

___

2,298
868
335
123

CALIFORNIA
Alameda
Alhambra
Anaheim
B akersfield
Berkeley
Brawley
Calexico
Chico
ElCentro...
Eureka
Fresno.
Glendale
Hanford
Long Beach
Los Angeles
Marysville
Modesto

-

4, 821
2, 240
1,915
4,100
10,1S5
522
513
1,096
791
1,791
8, 894
2, 200
1,004
16,900
145,606
1,018
1,392




Monrovia
Monterey
Napa
Oakland
Ontario
Palo Alto
Pasadena
Petuluma
Pomona
Redlands
Richmond
Riverside
Sacramento
San Bernardino
San Diego
San Francisco
SanJose

925
52S
940
29, 226
759
1,482
12, 550
1,290
1,425
Not reported.
3,142
2,058
12,064
2,325
10,720
93,834
6,601

San Leandro
San Luis Obispo
San M a t e o . . . .
San Rafael
Santa Ana
Santa Barbara
Santa Clara
Santa Cruz
Santa Monica
Santa Rosa
South Pasadena
Stockton
_
Vallejo.
Venice..
Visalie
Watson ville
Whittier

618
1,095
1,366
1, 044
3,530
3, 624
568
1,069
1,500
1,186
1, 710
7,038
3, 558
910
1,122
1,058
2,833

237

STATISTICS OP INCOMK
TABLE 16—Personal returns by cities, calendar year 1923— Continued
COLORADO
Boulder
_
Canon C i t y . . .
Colorado Springs
Denver
Englewood

1,440
530
4,142
35, 680
310

Fort Collins....
Grand Junction
Greeley
La J u n t a
Leadville

_

800
1,040
1,000
880
500

Longmont
Loveland
Pueblo
Sterling...
Trinidad

440
320
4,160
520
1,440

_

CONNECTICUT
Ansonia
Bridgeport
Bristol
D anbury
Derby
Greenwich
Hartford
Meriden
Middletown

_.

2,040
12, 625
3,067
2,832
929
3,731
21, 380
4,455
2,370

Naugatuck
New Britain
New Haven
New London
Norwalk
Norwich
Putnam
Rockville_.
Shelton.

1,393
6,705
18,520
3, 581
3,117
3, 767
721
Not reported.
903
.

Southington.
Stamford
Torrington
Wallingford
W aterbury
Willimantic
Winsted

612
4,706
2,105
1,116
10,096
Not reported.
Not reported.

.

DELAWARE
Wilmington

_

9,575

D I S T R I C T OF C O L U M B I A
Washington.

75, 79
FLORIDA

Daytona
Fernandma..
Gainesville __
Jacksonville
Key W e s t . . .
Lakeland

600
160
420
9,889
750
1,002

Miami
! Orlando
| Palatka
1 Pensacola
i St. Augustine..
I St. Petersburg

6,500
1,454
440
1,744
825
2, 504

Sanford
Tallahassee
Tampa
West Palm Beach
West T a m p a

630
284
6.080
1,850
Not reported.

GEORGIA
Albany
Americus...
Athens
Atlanta
Augusta
Brunswick..
Columbus..
C or dele .

Dalton

679
462
983
28, 097
4,562
598
2,838
124
242

Decatur__
Dublin...
East P o i n t . . . .
Elberton
Fitzgerald
Gains ville
Griffin
Lagrange...
Macon

._

1,008 M arietta
201 Moultrie.
342 N e w m a n .
194 Rome
260 Savannah
289 Thomasville
396 Valdost a
418 Waycross

_

445
179
308
804
7, 547
392
472
867

4, 648

HAWAII
7,063

Honolulu.
IDAHO
Boise
Burley-...
Caldwell.




1,844 I Coeur d'Alene.
275 I Idaho Falls
425 ! Lewiston.

1,115 N a m p a . .
625 I Pocatello-1,100 i Twin Falls._

655
3.400
975

238

STATISTICS OF INCOME
TABLE 16—Personal returns by cities, calendar year 1923—Continued
ILLINOIS

Alton
A ur oni
Beardstown
Belleville
Belvidere
Bent on
Ber wyn
Bloominp;ton
Blue Island
Cairo
C anton
C arbondaie
Carl in ville
Centralia
Champaign
Charleston
Chicago
Chicago Heights
Cicero
Clinton
Collinsville
Danville
De Kalb
Decatur
Dixon
Duquoin
East Moline
East St. Louis
E d wardsville
Eldorado
Elgin.

2,
5,
2,
2.
3, 351
1, 914
1, 029

1,
2,
411,
1,
910
850
3, 941
852
4, 634
846
631
6,
._

E vanston
Forest Park
Freeiort
Galesburg
Granite City
Harrisburg
Harvey
Herrin
Highland Park
llillsboro
Hoopeston
Jacksonville
Johnston City
Joliet
Kankakee
Kewanee
La Grange
La Salle
Lawrence ville
Lincoln
Litchfield
Macomb
Marion
Mattoon
Maywood
Melrose Park
Metropolis
Moline
Monmouth
Mount Carmel

_

554
8, 926 j M o u n t Vornon.
---648
1,843 I Murphysboro..
1,539 j Normal
346
3, 065 j North Chicago
433
1,933 | Oak Park
.12,635
1,198 | Ottawa
1,240
1,130 | Pana
410
1,157 1 Paris
523
1, 392 j Pekin
3,217
534 j Peoria
9,521
380 i Peru
742
1,026 J Pontiac
590
572 1 Quincy..
2,842
6,618! Rock Island
3,328
1,982! Rockford
7,954
1,457 I Savanna
627
2,134 Spring Valley
284
1,192 | Springfield
7,632
437 j Stauntoii
607
922
742 Sterling.
1, 040
463 | Streak)]
917
412 Taylorville
1,018 Urbana
805
1, 248 Waukegan
2,862
2,439 West Frankfort
909
532 West H a m m o n d . . Not reported.
169 Wilmette
2, 519
3,012 Winnetka.
1,715
437
709 Woodstock.,
431
319 Zion

4,
INDIANA

Anderson
Bedford
Bicknell
Bloomi ngton
BlufftonJ
Brazil
Clinton
Columbus. _
Connersville
Crawfords ville
East Chicago
Elkhart
Elwood
Evansville
Fort Wayne
Frankfort
Gary
Goshen
Greencastle

12,
9,

Greensburg
Hammond
Hartford City
Huntington
Indiananolis.Jeffersonville
Kendall ville
Kokomo
La Porte
La Fayette
Lebanon
Linton
Logansport
Madison
Marion
Michigan City
Mishawaka
Mount Vernon
Muncie

_

346 !
216
437
1, 365
39, 139
894
379
2, 123
1, 633
2, 572
306
579
2, 027
262
1, 348
2, 365
2, 802
183
2, 844

New Albany
Newcastle...
Peru
Portland
Princeton
Richmond
Rushville
Seymour
Shelby ville
South Bend
Sullivan
Terre H a u t e
Valparaiso
Vincennes
Wabash_
Warsaw
Washington. __
Whiting

4,474
918
6,747
16,718
5,144
474
2,375
1,152
450
1,110
1,169
1,312

Mason City
Muscatine
Newton..Oelwein
Oskaloosa
Ottumwa
Perry
Red Oak
Shenandoah
Sioux City
Waterloo
Webster City

1,726
784
1,192
265
554
2,590
319
453
678
11,624
812
7,021
773
1,021
629
374
743
1,103

IOWA
Albia
Ames
Atlantic...
Boone
Burlington
Cedar Falls
Cedar Rapids
Centerville
Chariton
Charles C i t y . . .
Cherokee
Clinton

_

442
535
555
1,299
2,509
411
5,447
573
360
406
540
3,120

Council Bluffs._
Creston
Davenport
Des Moines
Dubuque
Fairfleld
Fort Dodge
Fort M a d i s o n . . . . . . .
Grinnell
Iowa City
Keokuk
Marshalltown

1,297
1,137
965
1,179
591
1,278
1,244
859
1,849

Independence
Iola
Junction City
Kansas City.
Lawrence
Leavenworth.
Manhattan
.*
Newton
Ottawa_..

_

2,130
1,131
624
890
752
2,100
591
650
434
7,156
3,488
440

KANSAS
Arkansas City
Atchison
Chanute.
Coffeyville
Dodge C i t y . . .
El Dorado
Emporia..
Fort Scott
Hutchinson




1,179
444
555
7,338
998
1,161
752
1,135
494

Parsons
Pittsburg
Pratt
Rosedale
Salina
Topeka
Wellington
Wichita
Winfield..

1,458
2,283
527
194
1,875
7,120
601
8,760
746

239

STATISTICS OF INCOME
TABLE 16.—Personal returns hy cities, calendar year 1923—-Continued
KENTUCKY
Ashland..,
Belleyue
Bowling Green
Covinston
Danville
Dayton
Port Thomas
Frankfort..

_.

1,750
938
826
7, 050
600
800
937
(300

Henderson
Hopkinsville
Lexington
Louisville
Madisonville
Mavfield
Maysvilie
Middlesboroagh

_
_

561
675
4, 050
24,000
433
375
375 |
490 |

Newport
Owensboro
Padncah.
Paris..
Richmond.
Winchester.

3,112
1,000
2,025
752
261
750

LOUISIANA
Alexandria
Baton Rouge
Bogalusa
Crowley
Gretna

], 592
2,845
451
427
187

Houma
Lafayette
Lake Charles,
vlinden..
Monroe

Morgan City
New Iberia
New Orleans
363 ! Shreveport
1,671

205
546
1, 056

_

200
361
32,955
7,613

MAINE
Auburn
Augusta
Bangor
Bath
Belfast
Biddleford
Brewer

1,739
1,442
2,960
702
296
1,590
481

Brunswick
Calais
Gardiner..
Lewiston
Old Town.
Portland.
Rockland

.

240
629
2, 960
406
9,102
702

Rumford Falls
Saco
_
Sanford
South Portland..
Waterville
Westbrook

814
720
1,924
1,184
2,072
777

MARYLAND
1,280
69,634
322

Annapolis. _.
Baltimore
Cambridge

Cumberland.
Frederick
Frostburg

!, 340 i Hagerstown.
940 | Salisbury
351 !

2,490
515

MASSACHUSETTS
Abington..
Adams
Agawam...
Amesbury.
Arnherst...
Andover.,
Arlington
Athol
Attleboro
Belmont.. . .
Beverly
Boston
Braintree
Bridgewater
Brockton
Brookline
Cambridge
Canton
Chelmsford
Chelsea
Chicopee
Clinton..
Concord.
Danvers. . . .
Dartmouth
Dedham
Dracut
Easthampton
Easton
Everett..
Fairhaven
Fall River
Fitchburg
Framingham
Franklin
Gardner
Gloucester
Grafton

Great Barrington
Greenfield
153 I Haverhill
919 ! Hingham
401 ! Hoi yoke
1.204 ! Hudson
._
3,060 i Ipswich
857 j Lawrence
2,437 I Leominster
1,866 | Lexington
2,582 j Lowell
97,858 j Ludlow
1,660 i Lynn
532 j Maiden
9,064 Mansfield
10,833 Marblehead
12,018 \ Maryborough
. . ...
320 M a y n a r d - .
247 Medford
Melrose
3,301 !
2,561 Methuen
990 \ Middleborough
914 Milford
1.188 Millbury
291 ' Milton
1,451 j Montague
151 I Natick
685 ! Needham_.
156 ! New Bedford
3,161 ! Newburyport
609 j N e w t o n . . . . . .
7,206 ! North Adams
3,493 j North Andover.
1,904 i North Attleboro727 Northampton
1,263 j Northbridge 1,030 i Norwood
244 i Orange
740 |
533 j

_ ...

._

_.




265
2, 102
5, 393
739
5,

1,
5,
1,
9,
1,
8,
1,
1,731
314
171
570
344

Palmer
Peabody..
Pittsfield
Plymouth
Quincy
Reading
Revere
Rockland
Salem
Saugus
Somerville...
Southbridge
South Hadley
Spencer
Springfield
Stoneham
Stoughton
S wampscott
Taunton..
Uxbridge
Wakefield
Walpole
Waitham.
Ware
Watertown
Webster
_
Wellesley
West Springfield
Westborough
Westfield
Weymouth.Whitman
Winchester..
Winthrop
_
Woburn
Worcester..

419
2, 657
4,749
1,166
4,857
1,143
2,537
1,142
4,917
_
353
12, 111
1,177
489
385
15, 792
77
695
1,430
2,282
355
1,226
521
3,656
533
420
1,422
1,506
1,066
76
1, 219
1,967
922
1,984
3,059
1,933
21,360

240

STATISTICS OF INCOME
TABLE 16.—Personal returns by cities, calendar year 1923—Continued
MICHIGAN

Adrian
Albion
Alma
Alpena
Ann Arbor
Battle Creek
Bay City
Benton Harbor
Bessemer..
Cadillac
Charlotte—
Cheboygan..
Coldwater
Detroit.._
Dowagiac...
Escanaba
Flint
_
Grand Haven
Grand Rapids
Hamtramck

_
-

904
414
304
684
2,183
3,719
2, 854
1,600
350
800
400
224
321
188,977
450
.
1,350
9, 619
700
23, 000
1, 577

Hancock
Hastings
Highland Park
Hillsdale
Holland
Ionia
Iron Mountain
Ironwood
_
Ishpeming
Jackson
Kalamazoo
Lansing
Laurium.
Ludington
Manistee..
Manistique
Marquette
Menominee...
Midland
_
Monroe.

450
400
8, 516
404
1,300
950
1,100
1, 400

800
5,809
8,000
6,827
300
450
600
340
1,500
700
315
1,314

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 C i t y . .
Wyandotte...
Ypsilanti

_.
_.

__.

1,202
300
5,000
700
400
1,300
903
400
2,693
2,301
918
1,810
5,803
900
1,000
650
600
675
1,393
775

MINNESOTA
Albert Lea
Austin
Bemidji
Brainerd
Chisholm
Cloquet
Crookston
Duluth
Eveleth

874
943
369
807
399
434
621

13,402
634

Faribault
Fergus Falls
Hibbing . .
Little Falls
Mankato
. .
Minneapolis
Moorhead
New Ulm.
Owatonna

..

.

..

597

..

510
1,133
277
1,279
50, 621
484
346
473

732
1, 674
1,097
30, 324
518-

Red Wing
Rochester
St. Cloud
St. Paul
South St. Paul
Stillwater
Virginia
Willmar
Winona

537

1,220
558
1,734

MISSISSIPPI
432
712

Biloxi .
Clarksdale
Columbus
Corinth
Greenville
Greenwood

525
300
900
787

Gulfport.
Hattiesburg
Jackson
Laurel
Me Comb
Meridian

562
1,050
2,400
825
700
2,150

Natchez
Pascagoula.
Tupelo
Vicksburg
Yazoo City

562
140
290
1,670
375

MISSOURI
Brookfield.
Cape Girardeau
Carthage..
Chillicothe
Clinton
Columbia
De Soto
Fulton
Hannibal
Independence

._

530
900
415
265
300
680
190
195
1,583
1,200

Jefferson City..
Joplin
Kansas C i t y . . .
Kirksville.
Maple wood
Marshall
Mexico
Moberly
Nevada
Poplar Bluff....

875 j St. Charles
1,950 j St. Joseph
34,650 St. Louis
488 Sedalia
860 Springfield
415 Trenton..
450 Universitv City.
1,279 Webb City
395 ! Webster Groves.
466 !

743
6,675
98, 920
1,200
3, 265
510
1,073
250
2,309

MONTANA
Anaconda..
Billings
Bozeman
Butte

._
_.

2,474
2,371
612
8,584

Great Falls
Havre. __
Helena.__
Kalispell

3,558
962
2,168
525

Lewistown
Livingston
Miles City
Missoula.__

1,009
550
6,534

North Platte.
Omaha._ _
Scottsbluff
York .

_
_

878
958
965
1,730

NEBRASKA
Beatrice
Columbus
Fairbury
Fremont . .
Grand Island

_.




661
613
633
1, 111
1,650

Hastings. .
Kearney
Lincoln
Nebraska Citv
Norfolk

491
942

.

956

26,045
435
362

241

STATISTICS OF INCOME
TABLE 16.—Personal returns by cities, calendar year 1923—Continued
NEVADA
Reno___

_..

_
NEW

Berlin
Claremont...
Concord
Derry
Dover

1,401
1,224
2,932
482
1,109

!

HAMPSHIRI

Franklin....
Keene
Laconia..
Lebanon
Manchester
NEW

As bury Park
1,350
Atlantic City
5, 861
Bayonne
.8,071
Belleville
1,215
Bloomfield.
2, 791
Boonton
564
Bound Brook
816
Bridgeton
925
Burlington...
700
Camden
9, 511
Cliffside
293
Clifton
_
1,924
Collingswood...
1,850
Dover
1,087
East Orange
Not reported.
East Rutherford.. Not reported.
Elizabeth
11, 936
Englewood
1,810
Fort Lee
_
296
Garfield.
-._
690
Gloucester.
.1,075
G uttenberg.
336
Hackensack
2, 156
Haddonfield
1, 350
Hammonton
_.
225

_

2.590
718




Nashua
Portsmouth
Rochester
Somers worth

3,045
1,672
719
338

JERSEY
2,414
1,150
2,300
531
Not reported.
2,105
Not reported.
2,371
625
234
171
738
Not reported.
271
1,443
9,953
2,220
152
Not reported.
2, 515
Not reported.
1,501
950

MEXICO
490

420 i Santa Fe_.

Roswell.

NEW
Albany
Amsterdam
Auburn
_'
Batavia
B
Binghamton
Buffalo
Canandaigua
Cohoes
noes
Corning
Cortland
Depew
Dunkirk
Elrnira
Endicott
Fredonia
Freeport
Fulton
Geneva
Glen Cove
Glens Falls
Gioversville
Uastings-upon-Hudson__
Haverstraw
Hempstead...Herkimer
Horne.ll
Hudson
Hudson Falls
Ilion
Jtbaca

543
1,195
1,1C4
470
S, 049

Harrison
1,477 i R a i l w a y . .
Hawthorne,387 1 Red Bank...
Iloboken
10, 602 ! Ridgefield Park
Irvington
2,840 j Ridgowood
Jersey City
30.349 j Roosevelt
_..
Roselle
1,02
y
Lodi_.._
272 I Roselle Park
Long Branch
815' R u t h e r f o r d . . .
Madison
542 j S a l e m . . .
Millville
675 ! Secaucus
Montelair
5, 267 i Somerville
Morristown
2,015 South Amboy
New Brunswick
4,122 South Orange
Newark
42,737| South River
North Plainfield.. Not reported, i Summit
N u t" e y .
'" l
1.003 i T r e n t o n . .
Orange
17,420 Union
Passaic
5.161 Vineland.
Pafccrson..
_
10,476 Wallin gton
Permsgrov e
290 West Iloboken
Perth Amboy
3,145, West New York
Phillipsburg
1,945 : "West Orange
Plainfield.
4,670 Westfield.
Pleasant vilJe
442 Woodbury
Princeton
925
NEW

Albuquerque
Raton..

2,305

YORK

16,600 Jamestown
5,050 j Oneonta
3, 500 ' Johnson City
1,791 i Ossining
----3, 112 • Jolmstuwn
''00 ! Oswegq..
1, 23S I Kinjvton
2, 3-/.0 Peck-kill
t-20 ' Mattsbun:
1, 040 I Laekavvanmi
10, 5 n
Lancaster
Mf> , Port Chester
63, r,lu Little Fulls
l.do1.) • !\,rt Jervis
SI'.) ' Loekpoit
2,4.".u j Pouyhueepsie
l,*>70' Maknio
U(.<2 \ lU-n^rlaer
1.810 •
M a i u a v o n e c k ,
1.5-51 r - K v e m
i".'O Rcckvih Center.
320 . Me'.^niuesville...1,-J''O
Huno.
2,285
.">,4i»0 .Uuiulolov.r.
Not repoiti
2 1M Aj
'
7
5w7 X e w jh'och.-llc
'•,•-". 0
1, 02'J X e v York City
752,7^
Bronx Borough.
Sent (-a F a l l s .
l,12r)
Krookl.wi Borough.
1,."»'.' \
\hm!iatM-:i Borourh.
Ml
1,'J,"<'
J
r
2, 0(H:
u-nmond Borough.
!\ui:iv\ iii'la.
i
50') \ e w nk
'.l* Tro\
50-') Newbiiren
0, iO) l'iii-a
9^0 Nifig^ra Tails
5,940 V, aldcn._
WA Noi th 'i'arr\ t o w n . .
3')0 W a t e i t o u n
!,8.')S North Tonawandii
1,560
Walcivliet
1,4(X: Norvich
923 W a v u l y
Wn Onienr-bur:/
1,040 ~\\ h>!v P l a i n s - 080 Olean
l\-i^f) ^Vlnreliall
2,337 Oneida
1,357
\\,nlcr:<

_
_._
..-_

1,,550
1,,850
1,,704
1.,850
1,,140
2,,700
1;,300
4,,470
1,, 650
,300
872
,675
890
,095
669
,400
, 000
425
269
,150
940
1, ,195
7, ,490
9,,850
375
3,, 552
1., 750
460
4 , 2<>0
600
7,,290

242

STATISTICS OF INCOME:
TABLE 16.—Personal returns hy cities, calendar year 1923—Continued.
NORTH CAROLINA

Asheville
Burlington.
Charlotte
Concord
Durham.
Elizabeth City.
Fayetteville
Gastoni*
Goldsboro

Greensboro...
Greenville..
Henderson
Hickory
High Point
Kingston...
Lexington
New Bern
820 ! Raleigh.

4,210 ! Reidsville
600 I Rocky M o u n t .
6G0 1 Salisbury
475 !I Statesvillo
1,175 Thomasville...
830 | Washington._.
490 j Wilmington...
925 I Wilson.
4,130 { Winston-Salem

4,220

665
6,482
510
2,545
730
985
995

360
1,925
1,215
520
230
555
3,803
1,180
4, 070

NORTH DAKOTA
Bismarck
Devils Lake.

840
435

Fargo
Grand Forks

2, 975
1, 540

Jamestown..
Minot

825
1, 200

OHIO
Akron.
23,855 Elyria.
Alliance
_
3, 238 Findlay
Ashland
740 Fos toria
_
Ashtabula
._ 3,612 Fremont
Athens.
_.
595 Galion.
Barberton..
5,015 Gallipolis..
Bellaire
1,372 Girard.
Bellefontaine
881 Greenville.
Belleyue
746 Hamilton..
Bowling Green
377 Ironton
Bucyrus_.
896 Jackson
Cambridge
1,615 Kenmore..
Canton
12,132 I K e n t .
Chillicothe
1,445 Kenton
Cincinnati
50, 742 Lakewood.
Circleville
361 Lancaster..
Cleveland
70,135 Lima
Cleveland Eleights. Not reported. Logan
Columbus
23,271 Lorain..
Conneaut
1,482 Mansfield
Coshocton
744 Marietta
Cuyahoga Falls
617 Marion
Dayton
20,395 Martins Ferry
Defiance
429 Massillon
Delaware
531 Middle town..
Delphos
469 Mount Vernon
Dennison.
623 Nelsonville..
Dover
840 New Philadelphia .
East Cleveland... Not reported. Newark
East Liverpool
3,110 Niles
East Palestine
i
755 Nor walk
East Youngstown. Not reported.

5,158 I Norwood
4,200
1, 398 Painesvillei l l 2 8 2,829
~'~"~
P i
2 9
808 Piqua
__
1,057
952 Portsmouth
4,101
851 Ravenna
805
170 St. Bernard
• 705
1, 686 St. Marys
283
493 Salem
771
4,125 Sandusky
__ 2, 702
1,064 Shelby
454
361 Sidney
542
888 Springfield
5,025
1, 579 Steubenville
5,955
474 Struthers..
1,698
6, 879 Tiffin....
1,053
1, 360 Toledo..
29,830
4,428 Troy.
558
814
593
Uhrichsville.
7,307 | Urbana
524
2, 973 Van Wert
711
_.
1,411 Wapakonota
313
2,210 Warren...
__ 1,899
600
1,078 Washington Court House
255
2,157 Wells ton ._
566
2, 775 Wellsville.
807 West Park
Not reported.
462 Wilmington
337
896 Wooster..
1,887
3,101 Xenia
_.
__
810
1,122 Youngstown
33, 700
595 Zanesville
3, 730

OKLAHOMA
Ada
Ardfnore
Bartlesville.
Blackwell
Chickasha
Cushing
Drumright
Durant - El Reno
_

385
1,386
2,050
626
828
635
616
270
982

1,636

Enid
Guthrie
Henryetta
Hugo
Lawton. .
McAlester
Miami
Muskogee
Norman

Oklahoma
Okmulgee
Pawhuska
Picher
Ponca City
655 S a pul pa
395 Shawnee
3,246 Tulsa
337 Vinita

1,232
1, 309
1,020
13,138
231

1,241
963
754
641

1,073
39,777
1,415
675>

655
693
308
462

£

..

.

11, 473
1, 781
1,117
202

OREGON
Astoria
Baker..
Bend
Corvallis




1,245
787
951
538

Eugene..La Grande
Medford
Oregon City

Pendleton
Portland
Salem
The Dalles

243

STATISTICS OF INCOME
TABLE 16.—Personal returns by cities, calendar year 1923—Continued
PENNSYLVANIA
7, 807
8, 910
1, 330
214
630
51G
662
735
292
1, 920
2, 370
619
4, 720
27
539
3,975
1,890
537
2,580
1, 225
3,768
825
2,040
715
915
1,400
2,750
665
860
505
1,084
947
1,505
950
1,510
560
2,020
301
660
241
1, 295
1,280
374
1,155
1,472
1,875 j
288
8
420
820
4, 962
394
1, 300
7,770
595
730
735
128

Allentowu
Altoona
Am bridge
Archbald
Arnold
Ashland
Ashley
Avalon
Bangor
Beaver Falls
Bellevue
Berwick
Bethlehem
Blakely
Bloomsbnrg
Brrddock
B: ad fold
Canonsburg
Caiboadnle
Carlisle
Carnegie
Carnei;
Ch^-iborsburg
C h k i

Canton....
Clcs-Jield-.
CoaUhle-..
Coatftsvillo.

Com cllsville
Conshohocken
' wiry

Crafton
Danville
Darb>
Dickson City
Donora
Dormont
Dorranceton
Du Bois
Dunmore
Duquesne
Duryea
East Conemaugh.
East Pittsburgh..
Easton
E dwardsville
Ellwood City
Erie
Etna
Farrell
Ford City
Forest City

410 Palmerton
Frackviile.432
1, 260 Parsons
Franklin
461
288 Philadelphia
Freeland
164,840
520 Phoenixville
Glassport
930
2,660 Pitcairn
Greensburg.
1, 010
1, 435
Greenville..
Pittsburgh
101, 556
783 Pittston
Hanover
3,348
8,488 Plymouth
Harrisburg-,
979
2,621 Pottstown
Hazleton-.
1, 565
2,730 Pottsville
Homestead
2, 431
537 Punxsutawney
Huntingdon
1, 070
805 Rankin
Indiana
455
1.190 Reading
Jeannette
11,130
1, 126 Renovo
Jersey Shore
971
435 Ridgway
Johnsonburg
675
5, 635 Rochester
Johnstown
945
820 St. Clair
Juniata
411
910 St. Marys
Kane
1
600
1.
Kingston
Sayrc
1,043
980 Sohuylkill Haven
Kittanning
451
Not reported. Scofctdale
Knox ville
1,080
6,357 Scranton
Lancaster
17, 510
1,175 Shamokin
Lar.sford
2,496
317 Sharon
Larks ville
2,415
Latrobe
1,225 Sharpsburg
1,115
2, 05. Shenandoah
Lebanon
1,046
982 Steelton
Lehighton
663
948 I Stroudsburg.
Lewiston.
285
817 ' Summit Hill
Lock Haven.
454
346 Sunbury
Luzerne.
2,370
2, 510 Swissdale
2, 265
McKees Rocks_8,125 | Swoyersville
86
McKeesport
835 Tamaqua
1,407
Mahoney C i t y 307 Tarentum
1, 855
Marcus Hook
1, 600 Taylor
321
Mead ville
417 Throop
134
Middletown
280 Titus ville
800
Midland.
1,220 Turtle Creek
1,760
Millvale
' 889 Tyrone
1,110
Milton
616 Uniontown
3,325
Minersville
1,705 i Vandergrift
1, 260
Monessen
1,330 | Warren
1,470
Monongahela.
3,080
1,176 I Washington
Mount Carmel--.
Not reported. | W aynesboro
Mount Oliver
669
840 West Chester
Mount Pleasant..
1,113
875 West Hazleton
MunhalL.
Not reported.
1,497 West Pittston
Not reported.
Nanticoke
300 I Wilkes-Barre
10,520
Nanty Glo
New Brighton.
1,225 Wilkinsburg
6, 380
New Castle..
4,992
4,095 Williamsport.
1,290
New Kensington..
2,100 Wilmerding_.
800
Norristown
3,528 Windber
26
North Brad dock.. Not reported. Winton
377 Woodlawn..
Northampton
1, 540
2,800 York
5,610
Oil City
441
Old Forge
976
Olyphant

RHODE ISLAND
724 ! Johnston
813 Lincoln
1,781 Newport
292 North Providence
3,327 Pawtucket
529 Providence
2,329 South Kingstown

Bristol
Burrillvilie
Central Falls
Coventry
Cranston
Cumberland
East Providence

SOUTH
Anderson
Charleston
Chester
Columbia
Florence...

_




800
4,720
320
3,680
1,120

17

Gaffney
Greenville
Greenwood
Newberry
Orangeburg

157 ! Warren
982 j W a r w i c k . . . . .
2,426 West Warwick
615 Westerly
6,635 Woonsocket.
24,645
399

460
1,136
1,085
l,2lo
4,364

CAROLINA
220
2,843
441
279
361

Rock H i l l . . . .
Spartanburg.
Sumter
Union

596
716
239

244

STATISTICS OF INCOME
TABLE 16.—Personal returns by cities, calendar year 1923—Continued
SOUTH DAKOTA
2,603

Aberdeen
Huron
Lead.

'

920
806

Mitchell
Rapid City
Sioux Falls

884
521

3,836

Watertown
Yankton

950
399

TENNESSEE
839 Dyersburg.
10, 749 Jackson
568 Johnson City
254 Kiii2;sport
.
480 Knoxville.

Bristol
Chattanooga
Clarksville
Cleveland
Columbia

.

..

313

1,791
1,242

605

8,471

Memphis
Morristown
Murfreesboro
Nashville

16 789
275
320

11,137

TEXAS
Abilene
Amarillo
Austin
Beaumont
Belton
Bon ham
Brenham
Brownsville
Brownwood
Bryan
Burkburnett
Childress
Cisco
Cleburne
Corpus Christi
Corsicana
Dallas
Del Rio
Denison
Denton
_

_

Eagle Pass
Eastland
El Paso
Ennis
160 Fort Worth
220 Gainesville
576 Galveston
437 Greenville
543 Hillsboro
312 Houston..
680 Laredo
523 Longview
385 McAllen
1,095 McKinney
656 Marshall
1,480 Mineral Wells
25,135 Navasota
375 Orange
1. 355 Palestine.
305 Paris
1,048
2,338
2,875
3 750

Port Arthur
Ran ger
San Angelo
San Antonio
San Benito
425 Sherman
5,000 Sulphur Springs
1,140 Taylor _
375 Temple
20, 281 Terrell
875 Texarkana
420 Tyler
150 Vernon.
495 Victoria^
1,050 Waco _..
365 Waxahachie
218 Weatherford
687 Wichita Falls
840 Yoakurn
1,120
250

440
6,250
495
11,975

_

3 312
620
685
11 719
219

1 140
224
595
862
490
1 080
1,132
375
405
3,625
635
284

4,285
465

UTAH
Brigham City
Logan

197
398

Ogden
Provo

4,020

Salt Lake City

14 250

647

VERMONT
Barre
Bennington
Brattleboro

1,475 Burlington
1,190 Montpelier
1, 250 Rutland..

2 440 St Albans
1 050 St Johnsbury
1,880 Springfield

1 080
750
490

VIRGINIA
Alexandria
Bristol.
Charlottesville
Clifton Forge...
Covington.
Danville
Fredericksburg

2,475
563
900
750
395
2,100
363

Hampton
Harrisonburg
i Lynchburg
; Newport News
Norfolk
j Petersburg
j Portsmouth.

845
404
3,225
2,105
__ 11,325
1,800
3,300

Pulaski
_
Richmond
Roanoke.
South Norfolk
Staunton
Suffolk
Winchester

255
17,512
6,000
Not reported.
635
618
488

WASHINGTON
Aberdeen
Anacortes.
Bellingham
Bremerton.
Centralia
Everett...

__

_.




2,210
335
2,200
1,275
900
3,225

Hoquiam..
Olympia
Port Angeles
Puyallup
Seattle..
_
Spokane

_.

1,690
1,125
575
525
45,240
11,100

Tacoma
Vancouver
Walla Walla..
Wenatchee.
Yakima

11,975
900
1,750
1,425
2,525

245

STATISTICS OF INCOME
TABLE 16.—Personal returns by cities, calendar year 1928—Continued
WEST
Bluefield
Charleston
Clarksburg
Elkins.
Fairmont
Grafton..

VIRGINIA

2,325 Huntingtou
8,225 Keyser
3,425 i Martinsburg
600 \ Morgantown
3,000 i Moundsville
1,260 Parkersburg

6,075
635
975
2,250
870
3,150

Princeton
Weston.
Wheeling
Williamson

825
785
9,675
975

_

WISCONSIN
Antigo
Appleton
Ashland
Baraboo
Beaver D a m
Beloit....
Chippewa Falls
Cudahy
De Pere
Eau Claire
Fond du Lac
Green Bay
Janesville
Kaukauna

-.

760 !
2,40.5
T>7
734
824
2.180
7sJ
(HJ
?tt
L\0'>0
2 6'A)
3 4-\
2,:H
hi*

Kenosha
L i Crosse
^ladibon...
Marn'oA'ac
MvmcttPMi'ciifuld
Meiu^h
M.M.monio
U.M .1!
M u u i\ ce.
^ or . \h.
O^liko^h
P(.»tuv
ii^r\..

6,270
3,240
6,430
_. 1,857
768
623
728
351
468
72, 770
988
2,870
640
7,880

Rhinelander
Sheboygan
South Milwaukee
Stevens Point
Stoughton
Superior
Two Rivers
Watertown
Waukesha.
Wausau
Wauwatosa
West Allis
Wisconsin Rapids

_

603
3,990
1,060
1,110
619
3,662
738
946
1,280
1,888
2,350
2,195
619

WYOMING
Casper
Cheyenne

_

___




4,500
2,700

Laramie.
Rock Springs...

1,455
1, 425

O

Sheridan

1,350


Federal Reserve Bank of St. Louis, One Federal Reserve Bank Plaza, St. Louis, MO 63102