Full text of Statistics of Income : 1923
The full text on this page is automatically extracted from the file linked above and may contain errors and inconsistencies.
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 31^_19Z3 o o ENDED YEJ&II CLASSES INCOME FILED THOUSANDS a INCOME CLASSES C UNDER, $ $ 2,000 3,000 4,000 5,000 6,000 6,000 < • 7,000 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 MIL ffiMH o o o o o o o o o o o o o o o o o o o o o o c > IIMIIMI T .. - UNDER. -- - - - r - - - t 1,000 4 - - .$ 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 OOO 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 -- 1 - s 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 14 1,2A^7 9 SA^2 ... 6 9, z: 0 4 s, 8t 5 3 8, 72 6 - 22 a, 9" I 3, 9i 3 19, 4. )Z 16, 163 13, 6i 7 4 4, 94[-8 2 4, 341-7 4, 9 9 6, Mn e, 4 1 2 — 4. 94\s 3, OS 0 i, 98 1 i, 43 s 1, 00 1 z, 33 9 7i 0 INCOME CLASSES - 0 0 00 0 t io N N I) i ii i 11111 I i^^^m INCOME TAX RETUK^S FILED FOILTHE CALl Eft K — PERSONAL ENDED DECEMSEH31 1923, DISTSZ&VTED BY INCOMA7 Cl A s _ 0 «o **• N f 1: JJ II 11111II11111111II i 111111 - -- / - zc 3 z 6 1 10 3 38 39 2 2 6 1 4 7><398,321 JRECAPZTI TLATION - - 1 -_ » O O O O O O O -— -j O O O O - 1O •I- O r WIVES, WIT M OR WITHOUT DEPENDEN CHILDREN, INCLUDING HUSBANDS WHOSE Wi VES, THOUGH LIVING WITh THEM, FIL ED SEPARATE RETURNS -H O O O O 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 O O "\ O ITIT" O O O O O O O r . _ 1 1 o O O 70,£73 U 3,682 57,6S9 ,e>97,O3I 7\6,08O 3S\SS7 7,<598,321 . O 1 i 1 O O O 1 O O O O O O O O O O O « C > 0 0 0 0 0 "* THOUSANDS 54441—25. (Face p . 1) o • - f v o - mw 0 o -- m 3 o 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 " 7,000 » 8,000 " 9,000 " o 0 0 0 0 0 0 tD •^ 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 State or Territory 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 Total 1 Average Per capita Average income net innet intax per come per come return reported return Per capita income tax $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. 70 223. 79 86.21 Includes Alaska. 2 Minus sign (—) indicates decrease. 54441—25f 2 Per cent of increase or 2decrease (—) 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 J I j ; ! 4,505,729 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 Total Property: Rents and royalties . _ . _ . Interest on bonds, notes, etc., including fiduciary income Dividends Total Total income •General deductions Net income . . . . - _ _ _ Per cent $14, 230,208,826 48.53 7, 587,17*, 983 25.88 21,817,380,809 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, 439 100.00 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 GovernobliInterest and Rents and. investment ment 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, bonds, Partnerships and 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 sale of Rents , and Part- ofsales inreal assets a n d estate, held royal- vestships stocks for ties ment mand more co.uc bonds1 than two years 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 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 16.14 5.74 2.96 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 3 SO 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 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 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 Number 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 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 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 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 9,385, 210 5,729, 667, 059 32,885, 663 937,106, 798 6,697,156, 645 9,790, 743 36, 514, 281 1 418, 271, 043 511, 906, 904 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 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 36, 080, 619 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 3 o o g 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 'factoring ™ manu«™ metal products manufacturing itiHnstrifis $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. Total receipts 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, 241,488 345,857,999 i 8,338,158,985 28,395,136 j 493,227,112 41,800,884 i 258,419,214 Finance, banking insurance, etc. 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 21,161,605 1,992, 611 2, 226, 569, 284 10, 560,622, 724 32, 299, 071, 061 2,420,815, 295 8, 752,174, 665 800, 620, 301 5,845,914 ! 2,857,334 255,942, 052 33, 605, 696 $522 3 100 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. 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. 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 | 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) t i H O 1, 863,941,122 63, 742, 212 31, 737, 298 2, 383, 798, 280 Total disbursements. Paper, pulp, and products Chemicals and allied substances 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 1, 671, 732 54,349, 629 1, 750,185 2,267,548 1,153,079 300,164 - 2 , 0 1 3 , 554, 987 49,930, 333 334,253,838 124,175,970 71,844, 563 36,126,492 21, 562,982 -2,013,554,987 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. 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... _ . . Agriculture Mining Food and reand Textiles Leather lated in- quarrying products and and beverages dustries leather textile and products products tobacco Rubber and rubber goods ChemiLumber Paper, Printing cals and pulp, and and puballied and wood lishing subproducts products 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. 00 100.00 100.00 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 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 ConAll other Stone, and other Trade Total Metal manuclay, and and manu- struction public metal facturing glass products utilities industries facturing products Public Combinaservice, profes- Finance, tions— preInactive sional, banking, concerns amuse- insur- dominant 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 ... Reporting net income Reporting no net income Total.. Net income 99, 240 48, 269 27, 602 39, 764 8, 258 5, 942 2,149 1,089 858 168 $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, 954,330 233,339 165, 594 8,321, 529,134 i 2,013,554, 987 398, 933 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 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 Tax cent cent Personal and Per and Pereach each Personal corporation forState corporation forState Personal 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 Total. 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 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 Total Married women making separate returns from husbands Total number of returns filed. 1922 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 1,924, 872 1, 569, 741 742, 334 438,154 438,851 97,852 42, 028 22, 605 13, 769 15, 410 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, 662,176 402,076 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 5, 332, 760 7, 259, 944 6, 662,176 6, 787, 481 . $1,000,000 and over 1921 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 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 returnsf filed and the average net income in each class. 3 Returns reporting net income of $1,000 and over. > ; < 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 1913 ! . . 1914 i 1915 i 1916 1917 1918 1919 1920 L921 1922 L923 Normal tax Surtax $12, 728,038 16, 559,493 23, 995, 777 51, 440, 558 156, 897,441 476,432, 808 468,104, 801 478, 249,919 308,059,422 355, 409, 840 285, 605, 298 $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 War-profits and excessprofits tax $101,249,781 $31,066,357 29,186,624 Partnership Year 1913 1 1914 1 . . 1915 i 1916 1917. 1918 1919 1920 1921 1922 1923 Tax on capital net gain 12lA per cent 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 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 following2 the year shown above. 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 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. Total Property: Rents and royalties.. Interest on bonds, notes, etc., including fiduciary income Dividends _ 1916 1917 1918 1919 $1, 478,346,372 $3, 648, 437,902 $8, 267, 391, 550 $10,755, 692,651 3,010, 404,924 3,958,670,028 4,630,455,322 6,708,344,984 4,488,751,296 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 kallocated 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 i Number of returns. Distribution 12,403 Amount Per cent $50,000 Gross estate over $50,000 893 2,172 Amount Per Amount Per Under $50,000 $50,000 to $150,000 $150,000 to $250,000 5,166 2,354 735 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 1.80 864,530 16, 813, 541 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 $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 Number of returns. F o r m of p r o p e r t y : Heal estate $750,000 to $1,000,000 556 263 94 $1,000,000 t o $1,500,000 Per j j Per ! cent cent $1,500,000 t o $2,000,000 $2,000,000 t o $3,000,000 36 23 Amount Per Amount Per $3,000,000 t o $4,000,000 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 $450,000 to $750,000 I Per ! i Per Amount ! cent ! Amount ! cent Amount Distribution T o t a l gross e s t a t e - - $250,000 t o $450,000 ._. 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 9.67} 1,891,261 77,973,582 ,73,58 7, 7 307, 0 003) 003 8. 8 86jj 2,452, " 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 taxable Average tax ratefor of tax (perestate 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 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 $4,000,000 to $5,000,000 $5,000,000 to $6,000,000 1 4 Amount Per cent A mount Per cent $98,000 1.73 $2,141,482 8.04 $6,000,000 to $7,000,000 : I $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 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 ....... 3,287,683 5,666,199 100.00 12.34 26,641,179 100.00 17,043,013 100.00 282,810 . 57 9,332 .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 1 232,024 696,898 163, 994 __ _' ..... | 1,000 4,009,748 6,817,119 2, 657,213 1,455, 662 282,666 200,000 289,405 250,000 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, 186,480,119 1 O U , J.J.J7, 4,974,663 1 , £ M 1 , UUO 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 Tax $7, 008, 748 3, 088,877 1, 327, 201 3,481, 310 1,743,909 $77,914 44, 697 24,165 99, 633 60,135 Aver- Average age tax rate 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 Total Number under higher class 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 .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, 573 100. 00 13, 769 8.33 16.29 11.06 14.86 12.01 6.30 8.04 4.82 4.26 2.49 .37 1.72 15,191,970 1.19 38,112, 381 67, 511, 405 2.98 5.28 1, 278, 252, 077 100.00 Tax Net taxable estate Cumulative distribution 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 20 1 40 10 286 37 92 2 24 276 37 91 2 24 142 142 142 4 14 14 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 Men 5 8 16 13 1 1 9 10 1 11 Women Total 5 8 22 13 1 1 13 10 1 2 1 53 1 281 Under $50,000 $50,000 to $150,000 Women 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 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 7 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 $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 Women Total Men 2 Women Men 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 $5,000,000 Men j Women Total Women T o t a l : 1 ! H 1 1 I 1 i i 1 2 3 2 3 1 1 2 2 1 1 1 1 j 1 5• 1 5 5i 1 3 3 | o 28 4 2 2 1 1 1 1 i o o ! j 1 2 2 1 1 1 3 36 4 1 w I | 6 ! 1 1 6 7 j 11 .__ _ 1 1 1 Women Men 1 1 1 1 4 1 1 1 .7 3 3 3 i 2 ! 8 23 22 i i i 1 1 3 9 1 1 1 i . i 1 i - 1 2 7 2 1 1 . 4 4 >izt$ 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 | 1"":*" j j 3 : 3 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 1 2,910 6,171 2,661 I I [ 1 I 5 3 i—i GO 6 1 13 | 1 3 g .... i ! 4 H o 6 c .... | i 11 GO 1 1 .... 1 • 661 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.. 1 185 513 112 435 73 78 1 1 1 486 1,345 273 1,191 Single Mam Single Marri Single Mam 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 1 1 j 1 I 1 213 146 364 847 401 133 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 I 154 1,138 2,067 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 2 I i1 1 t 1 1 1 2 Q H O 9 o o 1 g 1 I 1 572 1,899 w 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 ! 31 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 S3 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 Sept. 9, 1916-Jan. 15, 1922. Jan. 15-Dec. 31, 1922 Jan. 1-Dec. 31, 1923 Jan. 1-Dec. 31, 1924 Total Resident decedents $8, 893, 238,780 2, 937,409,139 2, 522,942,145 2, 367,737,606 $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 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.. Total _ Nontaxable. Grand total _ Number of returns Gross amount Net amount Tax 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 1,396 117 326,296,121 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 | net | of re- ! Net income j from income Personal turns i for net exemptions Dividends taxable 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, 2,339 $100,000 to $150,000... 127,882,393! 665,120! 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) 847,359) 847359 111,124,358 1124358 , 60,161,441 11,587,072 737,728 9,433,924 47, 560,515 35,180, 605 153, 793, 991 1,619,069 276,425 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, 571,989 712,014 17,416,503 175,097 26, 939 7,960, 8601 47,256 12,952, 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 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 ! Number in each class 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 1.64 203 2.28 2, 689, 952,151 22,715,817, 2,124, 320,161 23, 093, 250, 618 1.52 23, 363,185, 375 1, 746,886, 746 1.09 1,476, 951,989 23,562,977,165 .80 23, 710,954, 774 1, 277,160,199 .60 1,129,182, 590 23, 832, 316, 504 .49 23, 927,148, 855 1, 007, 820, 860 .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 24,840,137, 362 36,639, 702 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 0 1) 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)1 C) 12,441, 572 | 663,651,505 Cumulative distribution Over the class below Under Under the i Over class the class class above !! the 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 ~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 10,334 $7,167,405 264,291,960 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 23,658,958 181 118 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. Tax 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 $18,575 ""162," 456 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 I 718,080 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 Number of returns Net income $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 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 1,8 956 191 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 ; $1,512 $44 2, 651, 343 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 Grand total ' Number of { N e t income returns j Tax 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 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 Fiduciary j Total income 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, 3865,460 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, 3568,624 () (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 mining _ Coi 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 _ II. Quarrying: Stone Clay, sand, gravel Precious and semiprecious All other quarrying, n. p. d.1 _ Total quarrying 26 Mining and quarrying combinations, but main business not given Grand total mining and quarrying 3,742 87 55 249 1,072 82 31 111 $37,438,285 1,058,279 4,982,499 1, 722, 342 $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 16, 787 4,218 252,418, 775 34, 941, 856 12,569 326, 837,439 564 882 16 197 329 526 3 73 11,560,770 13, 656, #87 502, 394 4, 791, 048 491, 533, 35, 66, 1,659 931 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 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 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 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 1,199 40 82 90 209 683 670 27 55 54 102 413 $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 2,303 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 £ 607 273 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 1 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.. 12,384 | Grand total service 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 19,842, 270 9,632 59,141,170 Q GO 3 O O 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 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 116 55 4 3 178 1 54 j $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 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, 528 636 417 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 Prior year loss deduc- Income tion from profits Numnet income ind tax ber for net taxable income $183,054 \ 2, 756, 612 j 22 63 142 720,116 4, 853,879 14 472, 928 2,348 45,961,341 43 121 Deficit $283, 785 942, 261 140, 375 418,145 3,192 18, 090 963, 999 137,145 570, 691 15 I 23 42,134 132, 348 345, 580 160, 627 2,570,651 219 2,890,192 9,003 18, 209 31 386, 068 40, 384 398, 584 838,412 37 256, 341 1, 602, 981 4,079,663 25, 085, 801 651 Corporations reporting no net income 497,913 | 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 Total manufacturing 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 Total Corporations reporting net income e Net income 62 47 $1, 906, 619 22 13 68, 422 15 27 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 $433 6,686 899 Deficit $230,880 15 $74, 782 7,165 9 287,898 55,101 9,816 3 13 11, 303 181,119 27 10 312, 282 7,460 36, 640 17 162, 288 225 138 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 7,258,378 2, 625, 285 529, 421 22,413 2, 006, 540 112 339 $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 2 860,004 860004 175 2, 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 | XDV^' net income and tax i er 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 31,791 63 484 947, 092 3, 074, 466 Total manufacturing Total 169, 457 98, 928 181 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 35, 661 6,115 42,869 20," 546" 103, 325 73,182 1 3 5 85, 653 231, 321 11, 754 24 158,693 105,170 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 30,913 100 259 80 194 1, 517,063 1,807, 449 76 48 144,082 249 189 1,250, 224 14 42 5 4,134 1,121 750 12,673,162 I 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 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 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 Deficit 154 115 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 5,898 69 39 538,149 4,550 487 100,431 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 1,752 176 108 517, 287 8,022 17, 800 5,213 112 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 32 232 960 166 656 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 $86, 959 .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 1563,412, 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 of re-! income 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! ,382 32,457,451! 32,47,451, 1,297 28, 011, 287 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 in- Inactive concerns Professional, insurance, and re- dustry not asceramusements, 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 426 232, 079 !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 10, 730, 360,1,21.1 8,361,511,249 9,411,418,1,458 7, 902, 654 , 813 4, 336. 047,', 813 6,963,811, 143 8, 321, 529^L134 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 2,1,142,445,769 119,347 503, 698, 029 $1, 638, 747, 653,198, 483 2, 505, 565, 939 31,158,764,422 115,518 ; 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 33.96 5,153,234,312 5,782,841,874 629,1607, 562 36.37 6,757,622,164 7,447,394,525 689,' 772, 361 546,241 34. 53 11, 657, 742, 792 12, 653, 289, 033 423, < 744 41.19i24, 381, 337, 545126,410, 761, 289 2,029, 2, 51. 95131,198,150, 203 35, 076, 369,, 337 \3 878,:219,134 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 69 121 107 138 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 numcent ber of ber rerecorportpora- 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 16,1 296, 277 32, 527, 304 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 ow 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 rerecorportpora- 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, " 23,291,207| 30,116, 417 210 969 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 $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 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 $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 numcent ber of ber rerecorportpora- 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 Total tax 1i 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, 099 850 850 20.18 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 1,151 39. 721 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. 99 7,150 3,431 7,364 3,872 52. 58! 51. 59! : 6,321 3,261 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 155,186,31111 80,327, 750 ! 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!1 52.01 313, 282' 1, 288 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;1 53. 78 $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;s 54,321,630 $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 3; 388 39. 53 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, < $ , 750,, 240 $19, 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 $3,397 19,317 137 1,679 {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 ! ! :.. i |. i !. i 10,329 19,077 2,828 7,147 4,168 5,808 2,223 8,719 1.570 3,007 3,252 |!. !.. 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 ! ! Tax on j capital net ; gain I1 (12H per cent) i | | Total tax I $1,041 !. $1,041 ~97,~308~L ~97,~308 77,372 : OP I j H 77,372 98,498 98,498 102," 607" 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 1,809 207 465 227 785 338 451 23 4,625 2,275 167 10 2,678 3,286 $50,080 59,942 ! 59,942 49,599 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 S 47,452 $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 363,083 Total.. 22,899 59, 526,474 $344,469 4,000 256, 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 s3 O o 1,452,456 | 35, 788 109,793,634 16,000 915,190 211,233 ' 88,074,260 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 | 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 (22) (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 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. 59fi $2, 596 139,944 139, 944 120, 763 120, 763 1 1 147,147 $20,100 97,467 100, 930 8 147,147 138, 976 138,976 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 $153,109 2,400 442,889 20, 639 1,363, 987 169,157, 651 21,813,243 353, 296 3, 420,016 1, 640, 619 100,992 128,999 229, 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 from Normal Governgain tax ment | sale of i Dividends obligations assets held } g hll for more j nott wholly 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 $5,802 496 4,355 572 !. !. !. !. Surtax Tax on , capital net | gain Total tax (12H per cent) $646 $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-_ 715,230 |. 19,202 ; 57,186,685 | 16,896 | 5,800 897,134 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 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, 701 166,839 159. 685 159. 685 86, 534 86, 534 65, 420 ~~65."420 126,043 126,043 555,411 456, 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, 305 419,105 557,150 1,502,738 | 4,686,014 3, 252,661 2,524 460,410 144, 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, 6 0 6 688 88 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 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 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) 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 1,,188 871 574 475 360 247 225 181 143 122 363 205 129 129 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 ' : 9,700 580,171 1,498,173 i 178,626,174 23, 242,132 203,836 102,076 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 $76,362 1 Nontaxable. Specific exemptions exceed net income. 2 Classes grouped to conceal net income and identity of taxpayers. $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 $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 42, 829, 250 137,493 j 4,000 620,724 31.453,112 9,069,072 41,889 ! 292,420 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 1.390 60,548 !. 60,548 56,806 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 (2) 1,706,644 817, 616 3,165,412 2,667, 614 4,487,037 852, 575 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 ! ! 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 4 1 9 , 8 1 1 |._ $95, 541 216,216 176, 384 86, 838 I 360,045 | 360,045 371,735 i 371,735 348,897 j 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 __ - . . Prior year loss deduction from net income for net taxable income 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 (T) (2) 1 (2) $37, 200 37,600 37, 317 33,600 10,000 - $610, 206 1,107,367 1,023,749 938,913 880,841 (2) — (T) i i __ . _ . : 2,579,081 178 831 ! i 510,507,072 Dividends Capital net Govern- gain from ment sale of obligations assets held not wholly for more exempt than two from tax years $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 ; $169,949 182.634 284,877 286,779 271, 272 Total tax $4,394 14,059 7,064 24,150 7,065 $218, 743 229,214 335, 471 341, 348 294, 497 (2) i (2) (2) (2) (2) (2) ! (2) | (2) (2) (2) (2) ; (T) (2) (2) (2) (2) (2) i i $132,991 i i j 1 Tax on capital net gain (12^ per cent) qfeurtax nrtav 8,000 295. 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 (22) () 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) (22) () 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 (22) () 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 (22) () $46, 221 47, 255 162, 479 39, 293 137, 866 151, 228 100, 565 135, 545 (22) () (22) () 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 (22) () $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) 12, 924 14,178 9,428 13, 625 (22) () 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 (22) () (22) () (22) () (22) () (22) () $4, 337 5,536 16,808 3,683 i 1, 548,118 135, 864 363, 242,331 490,124 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 (22) () 5,400 302, 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 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 4,145 164 29 5 3,323 $1,438 $1,438 183,176 "l83~176 " 136," 625 136, 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 $86, 801 92, 792 93, 071 123, 957 84,199 84,199 123, 691 123, 691 119, 098 "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 H i—i Cl Ui 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 24, 831 870 4,557 6,162 $774 $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 (22) (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 (22) (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 (22) (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 (22) (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) (22) () $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) (22) () $2, 502 43, 502 5,992 18,851 1, 926 7,500 16, 970 6,501 (22) (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 (22) (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 $162, 935 8,407 25,085 28, 643 107, 310 273,498 I ~~7i,~676 ~~99,~518 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) (2) 1,494,144 48,435 142, 964,209 3,000 6,200 193, 507 107, 906, 634 0 (2) 1,754 (2) (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 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 19 "562" $87,897 166, 566 291, 732 H o 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) 3, 083,148 127, 770 401, 259, 584 $215,964 o o 7,000 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 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 Surtax 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) 20, 498, 052 350, 072 1,041, 933, 086 (22) () 879, 874 2, 614, 666 1, 646, 320 1, 392, 023 606,128 667, 246 (22) () (22) () 3,000 (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) (22) () 60, 407 15, 240 46, 207 37, 874 32, 459 932, 086 483, 838 675, 576 295, 030 390, 758 (2) (22) () (2) (2) 27, 598 70, 405 26, 019 66, 389 76, 251 (22) (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 (22) (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 $276, 972 3,800 650, 724 277, 895, 565 49, 377, 258 628, 003 627, 968 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, 731 17, 425 $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 $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) (2) 8 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 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 $107, 759 156, 763 148,451 243, 840 187,531 136,753 385, 550 1, 054, 768 ~466,~323" ~466~323 340, 332 340, 332 o 447, 263 447,263 Ul 503, 838 503, 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 Classes grouped _ Total __ . . 11 3 1, 908,116 657, 602 2 1 2 1 692, 390 (2) 192, 282 605, 275, 520 17,172 7,200 1, 273, 615 871, 255 3,000 710, 082 (2) (2) (2) (2) 8 2, 343,173 621, 935 5,000 690, 328 435, 876,872 79, 964, 478 20, 562 29 534, 211 50, 656 9,125 13,446 23,179 8 (2) 1, 667, 466 (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 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 ""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, 215 233 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 o 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 $376,305 42,809 99, 255,947 $346, 968 $9,200 $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 1,372 311 8,144 $4,396 $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) (2) 1 2 2 2 2 2 2 2 2 (2) () () () () () () () () Ul 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 4,400 592,355 11,672,422 74,072 523, 707 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 $4,222 3,343 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 $11,982 $21 $49 $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 $44 411 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 $53,168 84, 747 23, 236 $1, 729 $1, 729 ui ~97,~135~ "97," 135 i—i 62, 873 "62,873 95,920 "95,920 "75," 168' 75,168 40, 543 37,398 31,316 31,913 26,340 23, 624 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 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 H Q W- o 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 4, 931, 914 614,102 ! 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 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 $670 17,159 4,196 2,200 1,902 10, 715 Personal exemption Dividends $1,359, 598 $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) 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 35, 605 42, 312 13, 852 24, 570 190, 209 103, 866 37, 813 214, 898 110, 292 90,536 (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 Normal tax Surtax Tax on capital net gain (12H per cent) Total tax $112 $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) i $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 a 49, 343 w 40, 376 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 206, 540 12, 202 32, 667, 610 36, 842 6,400 150, 306 29, 028, 946 1, 995, 373 14, 370 77, 548 2,731 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 12, 221 1,287 359 $577 $577 129,026 129,026 85, 917 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 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 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 $37, 346 73, 778 44,199 41,435 11,312 2,692 1,156 71, 522 60, 896 (2) 370, 572 26,900 2 () () 117,021 ! 141, 625 $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) (2) (Y) $3,127 6,917 4,144 3,884 1,060 252 108 I 1, 976, 965 68,191 206, 638, 618 426,020 7,200 1, 622, 072 173,951, 028 30,083, 717 508,178 244, 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) 6,600 466, 732 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 1,398 663 168 822 $166 $166 44,607 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.. 121, 097 18, 054 42,973, 8 15, 575 4,200 103, 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 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 $514, 524 723, 063 615, 254 259, 517 I $9, 377 $9, 377 1, 389, 474 1, 389, 474 1,134, 496 1,134, 496 o 1, 207, 353 1, 207, 353 o 1, 443, 676 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 1,107,944 70,189 221,293,177 684, 884 7,600 584,679 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 24, 348 7,088 37,123 6,266 778 8,575 95, 784 24, 246 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 $45, 961 162,145 11, 843 11, 235 53,144 83, 242 189, 643 $545 $545 213,763 "2137763 197,706 197, 706 201,299 ~20i,"299 158,744 "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 6,452.488 740,478 2,478,751,471 2, 745,315 1,729,622,058 332, 744, 510 Classes grouped Total Prior year loss deduction from net income for net taxable income 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) 5, 374, 728 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 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 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) 60,901 164,369 164, 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 2,429, 280 >, 965 214, 749,602 83, 754 3,000 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 $214 654 2,007 45,094 8,279 Surtax Tax on capital net gain (12^ per cent) Total tax $1,176 $1,176 64,754 ~64,~754 44,946 44,940 ~46,"633" "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 Normal tax $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 1,486,240 28, 225 87,031,355 I 273,898 () 110,295 () 1,621,725 11,600 201,487 1,063 68,738,423 8,301,298 80,389 533 3,240,912 3,632,538 I 8,108 () 153,757 () 162,398 2,952 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) (2) ! [ H 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 (2) Personal exemption Dividends (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) 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 $134,771 $9,600 $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 | 2, 228, 244 200, 683 613,494,900 2,910, 533 3,338 (2) (2) 15,944 (2) (2) 25,951 (2) (2) 1,494 (2) (2) 188, 706 (2) (2) 216,151 (2) (2) i 11,400 957,405 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 . . . 318,445 30, 242 79, 943,306 $37,563 8,000 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 4,507 707 7,282 2,876 2,412 $682 $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 $19, 249 8,271 5,777 5,890 10,420 8,345 382, 292 318, 357 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 1,000 254,652 435,737 323, 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 3,400 398, 081 298, 521 21 $21, 585 11, 375 1,033 2,741 14, 799 37,654 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 1, 332, 822 Q O 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 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 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 $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 Income class $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 Number of returns Net income 1 5 5 3 2 (2) $477,101 563,166 509, 721 (2) Prior year loss deduction from net income for net taxable income 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 $550. 276 3,400 496, 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 1,038 107, 207 1,170, 643 2,900 87, 559 1,048, 699 1,770 14, 223 138,697 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 1 CO 5,800 (2) (2) 1 (2) (2) .. -. 654,820 (2) 2,664,072 194,050 547,039,928 59, 390 2,958 (2) 72,908 (2) (2) 2 () (2) (2) (2) (2) 288, 265 (2) 3,000 603,728 438,697,036 47, 939,335 457 367 176 304,995 (2) (2) 28,594 (2) (2) 104,460 (2) (2) (2) (2) (2) 2,004, 549 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 52,295 1,161 58, 519 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 M H o o o S to o TABLE 13.—Personal returns—Distribution by income classes—Continued to oto 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 $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 $7,400 $41,150 54,407,081 2, 574,869 $17,640 $11,008 $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 1916 ! 1917 1918 1919_._ 1920 1921 * 1922 1923 _ . . 437,036 3,472,890 4,425,114 5,332, 760 7,259,944 6, 662,176 6, 787,481 7, 698, 321 Tax Total Average 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 $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 _- _ 125 114 7 4 187 226 235 45 95 236 1,060 208 37 113 54 110 29 38 86 679 • 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 1 129 120 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 1,508 86 167 307 980 93 273 915 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 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 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 67 170 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... 136 32 Total $5,000 $10,000 and to ber of returns $5,000 $10,000 over 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 11 2 23 2,818 6 41 17 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 ._ 428 352 616 50 37 278 2,348 695 D» 78 96 41 135 74 306 35,680 25 131 192 411 342 591 46 35 265 2, 251 681 CO Do 76 92 40 132 71 297 32, 996 25 128 189 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, 404 15, 829 1, 930 1, 332 14, 728 1, 834 56 616 79 16 485 17 Miscellaneous Total 39 20 19,202 17,914 763 525 75,796 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 i1 St. Lucie 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 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 Q 00 OOC Counties 2 1 Counties Worth Miscellaneous.. . Total Num- Under ber of returns $5,000 71,341 $5,000 i $10,000 to | and $10,000 | over 67 14 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 4,119 7,627 1,813 475 500 198 59 270 57 26 24 6 297 278 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 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 4 396 1 795 4,139 1,714 600 548 738 418 674 571 517 713 406 644 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 Jefferson 274 190 381 844 319 860 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 1 130 521 491 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 5 West Carroll : West Feliciana 148 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 3,281 160 Nantucket Norfolk Plymouth Suffolk Worcester Miscellaneous 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, 400I 2,244 243 S1 224 17 19 \ 236 ! 5,772 I, 396I 3,177 1,700 1 1, 603 273 257 350 : 334 I, 425 : 1,326 501 530 1.125 1, 077 I, 296I 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 2 4 36 4 7 3 3 Mineral Nye Ormsby Pershing- . Storey Washoe White Pine . , Miscellaneous 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 1 16 Num- Under ber of returns $5,000 Counties Total $5,000 $10,000 to and $10,000 over 95 4,205 335 155 60 1, 055 205 1,370 35 60 54 3,932 313 154 59 982 196 1,281 34 58 13 178 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 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 8 13 80 9 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 Jones Kingsbury Lake _ Lawrence... Lincoln Lyman McCook McPherson Marshall Meade Mellette Miner Minnehaha Moody Pennington... Perkins Potter Roberts 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 27 402 391 106 4,129 180 581 106 3,918 175 554 91 91 83 175 79 170 126 126 15 447 55 93 25 14 439 54 92 25 1 4 12 28 11 3 1 1 1 4 146 5 17 l 7 1 1 214 341 9 10 290 280 8 6 428 2 3 475 19 7 1 65 10 i 225 352 435 2 3 499 20 2 5 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 31 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 I 1,7822 3, 602 5 28 I 3 15 I 40 ! 24 170 69 21 15 4 1 12 14 1 45 12 18 299 111 7 1 227 105 10 3 19 9 51 13 7 1 19 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 2 17 23, 240 22, 554 9 13 4 487 205 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.. 1,032 Miami. 1,074 j Nogales 878 \ Phoenix 1,033 471 4,404 Prescott. Tucson.. 880 6,984 220 694 343 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"l e y . 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 Painesville ~'~"~ P i i l l 2 8 2,829 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 2888 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