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TREASURY DEPARTMENT

UNITED STATES INTERNAL REVENUE

STATISTICS OF INCOME
FROM

RETURNS OF NET INCOME FOR 1924
INCLUDING STATISTICS FROM CAPITAL STOCK
TAX RETURNS, ESTATE TAX RETURNS,
AND GIFT TAX RETURNS
v
COMPILED UNDER THE DIRECTION OF THE

COMMISSIONER OF INTERNAL REVENUE
BY THE STATISTICAL SECTION, INCOME TAX UNIT




GOVERNMENT PRINTING OFFICE
WASHINGTON
1926




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

50 CENTS PER COPY

CONTENTS
Page
CHART showing, by income classes, the number of individual income tax
returns filed for the calendar year ended December 31, 1924
Frontispiece
OFFICIAL TRANSMITTAL

1
INCOME TAX RETURNS

INDIVIDUAL AND CORPORATION INCOME TAX RETURNS

1

Number of returns filed, net income, and tax 1923 and 1924, and
aggregate net income and tax for each of the years 1917-1924
INDIVIDUAL INCOME TAX RETURNS

1-2
2-12

Distribution by States and Territories, and by population
3-4
Simple and cumulative distribution, by income classes
5-6
Classification by sex and family relationship
6
Income exempt from normal tax
6-7
Capital net loss from sale of assets held for more than two years
7
Prior year loss
7
Credit of 25 per cent of tax on earned net income
7
Source of income
8
Main sources, by income classes
8
Detailed sources, by income classes
9-10
Percentage distribution
10
Income from business, number of returns and net profit by industrial
groups
11
Interest and taxes paid by individuals
11
Wholly and partially tax-exempt obligations
11-12
Returns by counties and cities
12
PARTNERSHIP RETURNS OF INCOME

12

Number of returns filed 1917-1924

12

CORPORATION INCOME TAX RETURNS

12-21

Distribution by major industrial groups and by corporations reporting net income and no net income
13-14
Dividend distribution, cash and stock dividends paid
15
Receipts and disbursements
16
Distribution by size of net income
16
Net income and deficit for the years, 1920-1924, inclusive, distributed
by major industrial groups
16-21
COMBINED INDIVIDUAL AND CORPORATION INCOME AND TAX, BY STATES

AND TERRITORIES

22-24

RETURNS OF AMERICANS SHOWING FOREIGN INCOME AND RETURNS OF

ALIENS

25-26

SUMMARY OF INCOME AND TAX, BY YEARS

26-33

Individual returns, calendar years 1916—1924 (distributed by size of
net income); number of returns and increase or decrease over
previous years
26-27
Number of individual returns, calendar years 1914-1924, by income
classes
27-28
Individual returns, calendar years 1913-1924; number of returns and
net income
28
Corporation returns, calendar j^ears 1909-1924; total number;
number and per cent reporting net income and reporting no net
income; and net income
29
Income and profits taxes in individual and corporation returns,
calendar years 1913-1924
29
Individual returns, net income reported for calendar years, 1916-1924,
by income classes
30
Individual returns, tax yield for calendar years 1916-1924, by income
classes
30-31
m
Individual returns, average tax and average rate of tax per individual,
calendar years 1916-1924, by income classes
31-32
Individual returns, total income distributed by main sources, 19161924
32-33
FARM INCOME AND EXPENSES,

INDIVIDUAL RETURNS,

CALENDAR YEAR

1923




33-39
in

IV

CONTENTS

CAPITAL STOCK TAX RETURNS

Page
CAPITAL STOCK TAX RETURNS FOR FISCAL YEAR ENDED JUNE 30, 1925__

Summary of assets, liabilities, capitalization, fair value of capital
stock, and tax
Table 1. Distribution by States and Territories of all corporations
submitting statements of assets and liabilities
Table 2. Distribution by industrial groups and subgroups of all
corporations submitting statements of assets and liabilities
Table 3. Distribution by industrial groups and subgroups of taxable
corporations submitting statements of assets and liabilities
Table 4. Distribution by industrial groups and subgroups of nontaxable corporations submitting statements of assets and
liabilities
Table 5. Distribution by industrial groups and subgroups of all corporations submitting no statements of assets and liabilities

41-76

42
43-48
49-57
58-66
67-72
73-76

ESTATE AND GIFT TAX RETURNS

ESTATE TAX RETURNS FILED DURING CALENDAR YEAR ENDED DECEMBER

31, 1925
Table 1. Distribution as to nature of property and deductions, in
estates of resident decedents
Table 2. Returns of resident decedents distributed by size of net
estate
Table 3. Returns of nonresident decedents distributed by size of net
estate
Table 4. Vocational distribution by sex and size of net estate, resident
decedents
Table 5. Age, sex, and marital distribution by size of net estate,
resident decedents
Table 6. Estates of resident decedents, distribution by States and
Territories
ESTATE TAX RETURNS FILED DURING CALENDAR YEARS 1922,
1924, NOT PREVIOUSLY TABULATED

1923,

77-98
79-84
85
86
87-89
90-93
94-95

AND

Table 7. Returns of resident decedents
Table 8. Returns of nonresident decedents
HISTORICAL COMPARISON, RESIDENT AND NONRESIDENT DECEDENTS, S E P TEMBER 9, 1916 TO DECEMBER 31, 1925
GIFT TAX RETURNS

Table 1. Resident donors distributed by net amount of gifts, calendar
year 1925
1
Table 2. Resident and nonresident donors, 1924 and 1925, number of
returns, net gifts and tax

96~97

96
97
97
97

98
98

BASIC TABLES
INDIVIDUAL INCOME TAX RETURNS:

United States tables: 1-7, 19—
1. Distribution by States and Territories
101-103
2. Distribution by income classes
104-106
3. Simple and cumulative distribution by income classes
107-109
4. Sex and family relationship—Distribution by States and Territories
110-112
5. Sex and family relationship—Distribution by income plasses_ 113-115
6. Distribution by sources and by States and Territories
116-118
7. Distribution by sources and by income classes
119-121
19. Wholly and partially tax-exempt obligations, distributed by
income classes
337, 338
States and Territories tables: 15, 16—
15. Distribution by income classes
200-271
16. Returns by years
272-280
Counties and cities tables: 17, 18—
17. Distribution by counties and by income classes
281-306
18. Distribution bv cities
1
306-336




CONTENTS
CORPORATION

v

INCOME T A X R E T U R N S :

U n i t e d States t a b l e s : 8, 9, 10, 11, 1 3 —
Pag©
8. Distribution by States and Territories
122
9. Income statement showing analysis of receipts and disbursements, distributed by major industrial groups—
P a r t i . All corporations
123-125
Part 2. Corporations reporting net income
126-128
Part 3. Corporations reporting no net income
129—131
10. Income statement showing analysis of receipts and disbursements, distributed by major industrial groups, expressed
in percentages
132, 133
11. Distribution by industrial groups and subgroups
134-141
13. Distribution by size of net income and major industrial
groups
176-178
States and Territories tables: 12, 14—
12. Distribution by major industrial groups
142-175
14. Returns by years
179-199
Index __
_ _ _ _ _
_
339-354




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STATISTICS OF INCOME, CALENDAR YEAR 1924
TREASURY DEPARTMENT,
OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. C, October 7, 1926.

SIR: I have the honor to transmit herewith statistics compiled from
the income tax returns of individuals, corporations, and partnerships
for 1924, from the capital stock tax returns filed for the fiscal year
ended June 30, 1925, and from the estate tax and the gift tax returns
filed from January 1 to December 31, 1925, inclusive. The year for
which the income tax returns are filed is in practically all cases the
calendar year ending December 31,1924. However, a relatively small
number of corporation returns and a negligible number of individual
returns are filed for fiscal years ending within the period July 1, 1924,
to June 30, 1925. These returns are tabulated with the calendar
year returns. The capital stock tax returns were filed in 1924 and
the data tabulated are based on assets and liabilities as of a date not
later than June 30, 1924, or earlier than December 31, 1923.
The statistics contained in this report, except those compiled from
capital stock tax returns, are based on the taxpayers' returns as
received, unaudited except for a preliminary examination to insure the
proper execution of the return.
Throughout this report the term "net income" is used to mean
the excess of gross income, as defined in the revenue act effective
for the year for which the returns were filed, over the deductions
claimed by the taxpayer under the provisions of the respective acts.
Similarly, the term " deficit" is used to mean the excess of such
deductions over gross income.
The income tax returns for 1924 were filed under the provisions
of the revenue act of 1924.
INDIVIDUAL AND CORPORATION INCOME TAX RETURNS

The number of returns of individuals filed was 7,369,788, the aggregate net income $25,656,153,454, and the net tax $704,265,390.
As compared with 1923, the returns for 1924 show a decrease of
328,533 in number, or 4.46 per cent, but an increase in total net
income amounting to $816,016,090, or 3.18 per cent, and an increase
of $40,613,885, or 5.76 per cent in the net tax.
The number of corporations filing income tax returns was 417,421,
of which 236,389 reported net income amounting to $7,586,652,292
and income tax of $881,549,546.
For the calendar year 1923 the number of corporation returns was
398,933, of which 233,339 reported net income totaling $8,321,529,134
and tax aggregating $937,106,798.




STATISTICS OF INCOME

The aggregate net income and tax in individual and corporation
returns for each of the years 1917-1924, inclusive, are as follows:
Tax

N e t income
Year
Amount

1917...
1918...
1919...
1920...
1921...
1922...
1923._.
1924..

Increase or
decrease (—)

$24, 382, 743, 418
-$96,592,814
24, 286,150, 604
4,984, 759, 302
29, 270, 909, 906
2, 367, 374, 090
31, 638, 283, 996
23, 913, 260, 341 - 7 , 725, 023, 655
4, 386, 763, 332
28, 300, 023, 673
4, 861, 642, 825
33,161, 666, 498
81,139,248
33, 242, 805, 746

Income tax

$1, 093, 941, 202
1,780,920,318
2,013,165,992
1, 711, 561, 978
1,085,830,727
1, 636; 367, 462
1,600.758,303
1, 585'. 814, 936

War-profits
and excessprofits tax
$1,739,997,521
2, 505, 565, 939
1, 431, 805, 690
988, 726, 351
335,131,811
8, 466,114

Total
$2, 833, 938, 723
4, 286, 486, 257
3,444, 971, 682
2, 700. 288, 329
1,420, 962, 538
1, 644, 833, 576
1, 600, 758, 303
1,585,814,936

Increase or
decrease (—)

$1,452, 547, 534
- 8 4 1 , 514, 575
- 7 4 4 , 683, 353
-1,279,325,791
223, 871, 038
- 4 4 , 0 7 5 , 273
-14,943,367

INDIVIDUAL INCOME TAX RETURNS

The following table shows the distribution of the returns of individuals by States and Territories, as well as the per capita income and
tax according to the population of the United States on July 1, 1924,
as estimated by the Bureau of the Census. The proportion of the
population filing returns was 6.56 per cent. The per capita net
income reported was $228.33 and the per capita income tax was $6.27.
For the preceding year, based on the estimate of population as of
July 1, 1923, 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 tax was $5.98.
The average net income per return for 1924 was $3,481.26, the
average amount of tax $95.56, and the average tax rate 2.74 per cent.




Individual returns, by States and Territories, showing population and per cent of population filing returns; number of returns, net income,
and tax, and percentages of totals; also average net income and average tax per return, and per capita net income and per capita tax
[Income returned for the calendar year ended Dec. 31,1924]

State or Territory

Population Per cent
as of Julyl, of popu1924 (Bu- lation
reau of the filing
Census
returns
estimate)

Number

Per cent
of total

Alabama
2, 445, 551
47, 591
1.95
Arizona
394,331
5.40
21,301
Arkansas
1,834, 596
1.93
35, 484
California
3,913, 236
13.06
511,218
1, 004, 803
Colorado
7.30
73, 350
1, 503, 869
Connecticut
9.54
143, 406
Delaware
232, 590
8.12
18, 892
Dist. of Columbia
15.98
77, 836
Florida
1, 068, 520
6.02
64, 306
Georgia
3, 028, 728
2.07
62, 651
Hawaii
3 278,984
4.44
12,387
Idaho
481,125
4.45
21, 436
Illinois
6, 877, 737
9.49
652, 501
Indiana
3, 036, 775
5.16
156, 845
" Iowa
*
2, 487,106
4.44
110, 404
Kansas
1, 805, 555
4.66
84, 080
Kentucky
2, 475, 370
2.91
72,119
Louisiana
1, 864, 385
3.63
67, 658
Maine
779,900
5.42
42,254
Maryland
1, 521,190
8.30
126, 226
Massachusetts
4, 077, 599
9.27
378, 049
Michigan
4, 066, 223
7.96
323, 733
5.07
128,237
Minnesota
2, 531, 473
1.52
27, 213
Mississippi
1, 790, 618
5.41
186, 784
Missouri
3, 455, 376
7.00
44, 011
629, 003
Montana
4.95
1, 344, 652
66, 512
Nebraska
13.78
77, 407
10, 664
Nevada
7.02
448, 882
31, 532
New Hampshire
8.71
3, 442, 695
299,904
New Jersey
3.08
375, 669
11, 595
New Mexico
1
Capital net gain from sale of assets held for more than
are not deducted.
2
Minus sign (—) indicates decrease.
»1923 estimate.




Net income !

Returns

Per cent
of total

Tax

Per
Average capita
net in- net income per come rePer cent return
ported
of total

$159,918,982
0.62 $2, 771, 221
58, 273,049
511,987
.22
110, 255, 418
.42 1, 458,499
6.79 37, 880, 658
6.94 1, 741, 063, 671
205, 087,973
.79 3,162, 736
1.00
478,174,249
1.86 12, 593,904
1.95
64,179, 747
.25 2, 432, 617
.27
253, 312, 253
.98 5, 765, 861
1.06
250,963, 654
.97 7, 229, 272
.87
210,908, 421
.82 3, 398, 860
.85
46,395, 290
.18 1, 481, 883
.17
52, 301, 491
261,008
.20
.29
9.41 66, 583, 239
8.85 2, 413, 605, 350
461, 717, 343
6, 655, 560
1.79
2.13
298, 734,381 _ 1.16
3,123, 808
1.50
203, 034, 515
.76 1,918, 019
1.14
238, 094, 411
.93 3, 805, 669
.98
221,133, 422
.86 3, 528, 511
.92
135, 221,259
.53 2, 568, 353
.57
467, 225, 699
1.82 12, 073, 312
1.71
5. 15 40, 857,137
5.13 1, 320,156, 959
4.07 30,983, 705
4.39 1, 045, 850, 046
375, 588,940
1.46 6,720, 567
1.74
82, 652,945
.32 1,155, 729
.37
632, 532,962
2.47 12, 373, 492
2.53
107, 241, 911
731, 111
.42
.60
189, 371, 665
.74 1,848,121
.90
27. 534, 276
184, 334
. 11
.14
94,132,914
.37 1, 377, 393
.43
4.59 31,941,148
4.07 1,177. 421.081
31,951,117 I
223, 842
.12
.16
2 years is included in net income, but capital
0.65
.29
.48

Per "cent of increase or
decrease (—) as to 1923 5
Per
Average
income capita
tax per income
Number Net
return
tax
of
returns income

$65. 39 $58.23
$1.13
24.04
1.30
147. 78
41.10
3,107.19
.79
60.10
74.10
3, 405. 72 444.92
9.68
43.12
2, 796.02 204. 11
3.15
87.82
3, 334. 40 317. 96
8.37
3, 397.19 275. 94 128. 76
10.46
3, 254. 43 520. 22
74.08
11.84
3,902. 65 234. 85 112. 42
6.77
3, 366. 40 69.64
54.25
1.12
3, 745. 48 166. 30 119. 63
5.31
2, 439. 89 108. 71
12.18 ,
.54
3, 699. 01 350. 93 102.04
9.68
2,943, 78 152. 04
42.43 I
2.19
2, 705. 83 120.11
28.29 j
1.26
2, 414. 78 112.45
22.81
-1.06
!54 3,301.41
96.19
52.77
1.53
.50 3, 268. 40 118.61
52.15
1.89
.37 3, 200. 20 173. 38
60.78
3.29
1.71 3, 701. 50 307.14
95.65
7.94
5.80 3, 492. 03 323. 76 108. 07
10.02
4.40 3, 230. 59 257. 20
95.71
7.61
.95 2,928. 87 148. 37
52.41
2.65
.17 3, 037. 26 46.16
42.46
.65
1.76 3, 386. 33 183.06
66.24
3.58
.10 2, 436. 71 170. 50
16.61
1.16
.26 2, 847.18 140. 83
27.78
1.37
.03 2, 581.98 355. 71
17.29
2.38
.20 2,985. 31 209. 70
43.68
3.07
4.53 3.925. 99 342. 00 106,50
9,28
.03 I 2,755.59 | 85.05
19.31
.60
net loss from sale of assets held for more than
0.39 $3,360.28
.07 2, 735.70

.21
5.38
.45
1.78
.35
.82
1.03
.48
.21
.04
9.45
.95
.44

0.54
-6.78
-2.46
- 6 . 9 8 - 2 . 1 1 -15.11
.43 -28.87
-.85
2.54
-5.20
-1.14
2.25
-3.22
1.36
.92
12.45
-4.28
12. 23
-1.61
73. 50
2.69 -11.00 -28. 67
29.67
60.36
95. 70
-12.18 - 5 . 3 8
-9.75
-.27
8.32
12.33
-14.30 -10.43 -38. 76
6.19
—3.55
5.89
-12.30 - 9 . 56 -15.57
-18.74 -17.76 -24. 30
-2.56 -5.72
-9.48
11.04
-8.82
2.19
3.43 -20. 50
.32
-12.76 - 5 . 4 2
-7.80
16.44
-1.21
4.62
-8.93 -6.57
-3.93
.38
-7.53
10.45
.86
-4.56
-5.12
-2.29 -1.01
31.43
4.50
-2.86
-5.44
8.63
2.81
1.35
- 5 . 7 2 - 2 . 9 6 -27.07
7.09 -23.61
1.88
-14.49 -10.22 -16.17
12.06
2.18
4.54
- 4 . 9 8 - 2 . 1 9 1 - 3 3 . 65
2 years and prior year loss

f-3

o

3

Q
O

g
IS

Individual returns, by States and Territories, showing population and per cent of population filing returns; number of returns, net income,
and tax, and percentages of totals; also average net income and average tax per return, and per capita net income and per capita tax—

Ha-

Continued

or Territory

New York
North Carolina.
North Dakota..
Ohio
Oklahoma
Oregon
Pennsylvania-__
Rhode Island. _
_
South Carolina.
South Dakota..
Tennessee
Texas ..
Utah
Vermont
Virginia
Washington 3 ...
West Virginia..
Wisconsin
Wyoming
Total.
1

Population
as of Julyl,
1924 (Bureau of the
Census
estimate)

Returns
Per cent
of population
filing
returns Number Per cent
of total

10,974, 642
2, 722, 669
679, 232
6, 219, 330
2, 200, 307
834, 665
9, 208,986
633, 036
1, 761, 746
660, 956
2, 408, 846
5,018,602
484, 645
352, 428
2, 423, 942
1, 456,106
1, 576,143
2, 770, 291
216, 853

11.08
2.35
2.82
6.72
2.88
7.99
7.75
7.71
1.59
4.01
2.78
3.84
5.92
5.85
2.95
9.48
4.76
6.47
10.58

112, 364, 309

6.56

1, 215, 640
63, 864
19,160
418, 048
63, 357
66, 669

713, 427
48, 792
28, 090
26, 506
66,981
192, 735
28, 685
20, 618
71, 597
138,181
75, 037
179, 275
22, 947

Net income*

Amount

16.49 $5,144, 766,182
200, 888,953
.87
48, 689, 794
.26
5.67 1, 403, 748, 590
.86
211, 271, 658
.90
189, 884, 373

.38
.36
.91
2.61
.39
.28
.97
1.87
1.02
2.43
.31

2, 548,132, 809
191, 556,190
79, 613, 886
66,124, 303
224,184,198
638,109, 285
82,088, 477
63, 630, 620
231, 055, 514
393,961,927
226,999, 720
496, 659, 728
60, 751, 853

7, 369, 788 100. 00 25, 656,153, 454

Tax

Per cent
of total Amount
20.05 $236,774,567
3, 777, 873
.78
.19
268, 090
5.47 32, 061, 822
3, 794, 477
.82
2, 025, 068
.74
9.93 77, 873, 521
6. 722, 491
.75
727, 462
.31
306, 097
.26
.87
3, 419, 535
2.49 10, 235, 806
.32
599,194
.25
978, 252
.90
3, 313, 896
1.54
3, 231, 233
.88
2, 796, 310
1.94
7, 344, 053
.33
414, 087
100.00 704,265,390

Per cent of increase or

Per
Average
net income per come rePer cent return ported
of total
33.62 $4, 232. 15
.54 i 3,145. 57
.04 2, 541. 22
4.55 3, 357. 85
.54 3, 334. 62
.29 2, 848,16
11.06 3, 571. 68
.95 3,925.97
.10 2, 834. 24
.04 2, 494. 69
.49 3, 346. 98
1.45 3, 310. 81
.09 2, 861. 72
.14 3, 086.17
.47 3, 227. 17
.46 2, 851. 06
.40 3, 025.17
1.04 2, 770. 38
.06 2, 647. 49
100.00

3, 481. 26

decrease (—) as to 1923 2
Average Per
income capita
tax per income
Number Net
return
tax
of
Tax
returns income

$468. 79
73.78
71.68
225. 71
96.02
227. 50
276. 70
302. 60
45. 19
100. 04
93.07
127. 15
169. 38
180. 55
95.32
270. 56
144. 02
179. 28
280.15

$194. 77
59. 15
13.99
76.69
59.89
30.37
109.15
137. 78
25.89
11.55
51.05
53. 11
20.89
47.45
46.29
23.38
37.27
40.97
18.05

$21. 57
1.39
.39
5.15
1.72
2.43
8.46
10.62
.41
.46
1.42
2.04
1.24
2.78
1.37
2.22
1.77
2.65
1.91

228. 33

95.56

6.27

12.69
-.49
- 6 . 35 - 2 . 7 8
13. 30
6.13
-9.71 -3.71
-9.73 -4.53
.02
-3.55
-3.65
2.80
- 2 7 . 1 4 -10.80
- . 4 8 -8.52
20.88
31.80
-3.04
-.82
4.01
- 3 . 96
2.68
-5.15
- 5 . 2 1 - 1 . 80
-7.56 -4.75
11.92
1.56
- 1 5 . 9 4 -12.81
-7.61 -9.21
5.88
-1.29
-4.27

3.28

23. 12
- 2 0 . 75
-2.97
-3.03
- 2 . 95
-29.97
6.29
.97
-53.23
-12.63
-20.18
-4.14
-17.46
- 2 6 . 60
-9.69
-17.69
- 2 7 . 85
- 1 8 . 57
- 2 0 . 49
6. 12

Capital net gain from sale of assets held for more than 2 years is included in net income, but capital net loss from sale of assets held for more than 2 years and prior year loss
arc not deducted.
2
Minus sign (—) indicates decrease.
3
Includes Alaska.




3

a
o

STATISTICS OF INCOME

0

SIMPLE AND CUMULATIVE DISTRIBUTION, BY INCOME CLASSES
(INDIVIDUAL EETURNS)

The distribution of the returns of individuals 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. In Basic Table 3 a similar
distribution of the number of returns, net income, and tax is shown
by more detailed income classes.
Simple and cumulative distribution of individual returns by income classes showing
number of returns, net income and tax, and percentages, calendar year 192%
Returns

Income classes

Simple distribution

Number in Per cent
each class
of total
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

344,876
2,413,881
2,112,993
1,800,900
437, 330
191, 216
47, 061
15,816
3,065
1,876
457
242
75
7, 369, 788

4.68
32. 75
28.67
24.44
5.94
2.59
.639
.214
.042
.025
.006
.003
.001

Cumulative distribu- Cumulative distribution over class below tion under class above
Per cent
of total

Number

7, 369, 788
7,024,912
4,611,031
2,498,038
697,138
259,808
68, 592
21,531
5,715
2,650
774
317
75

100.00
95. 32
62.57
33. 90
9.46
3.52
.930
.291
.077
.035
.010
.004
.001

Number

344,876
2, 758, 757
4,871, 750
6, 672, 650
7,109,980
7, 301,196
7,348, 257
7, 364,073
7,367,138
7, 369,014
7, 369,471
7,369, 713
7,369, 788

Per cent
of total
4.68
37.43
66.10
90.54
96.48
99.07
99. 709
99. 923
99. 965
99. 990
99. 996
99. 999
100. 00

100. 00
N e t income 1

Income classes

Simple distribution

A m o u n t 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

$235, 451, 546
3, 564, 474, 084
5, 277,147, 446
6,827,924,126
2, 991,187, 905
2,855,396,811
1, 599, 848, 363
1, 066. 783,643
377, 644,950
374, 609, 374
171, 248, 552
158, 462,179
155,974,475
25, 656,153,454

Per cent
of total

C u m u l a t i v e distribution Cumulative distribution
over class below
under class above

Amount

0.92 $25, 656,153, 454
13.89 25, 420, 701, 908
20.57 21,856,227,824
26. 61 16, 579, 080, 378
9, 751,156, 252
11. 66
6, 759,968, 347
11.13
3, 904, 571, 536
6.24
2, 304,723,173
4. 16
1, 237,939, 530
1.47
860,294, 580
1. 46
485, 685, 206
.66
314, 436, 654
.62
155,974,475
.61

Per cent
of total
100.00
99.08
85.19
64.62
38.01
26. 35
15.22
8.98
4.82
3.35
1.89
1.23
.61

Amount

$235,451, 546
3, 799,925,630
9, 077,073,076
15, 904, 997, 202
18, 896,185,107
21,751,581,918
23, 351,430, 281
24,418,213,924
24, 795, 858,874
25,170,468, 248
25, 341, 71C, 800
25,500,178,979
25,656,153,454

Per cent
of total
0.92
14.81
35.38
61. 99
73.65
84.78
91.02
95.18
96. 65
98. 11
98.77
99.39
100. 00

100. 00

i Capital net gain from sale of assets held for more than two years is included in net income, but capital
net loss from sale of assets held for more than two years and prior year loss are not deducted.




6

STATISTICS OF INCOME

Simple and cumulative distribution of individual returns by income classes showing
number of returns, net income and tax, and percentages, calendar year 1924—
Continued
Tax

Simple 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

$145, 629
10,432, 394
10, 207, 284
26,865, 387
28,827, 944
78,068, 669
109,359,811
136, 636,004
75, 677, 735
92,480,898
45,771,131
42, 585.301
47, 207, 203

Total

704, 265,390

CLASSIFICATION

BY SEX

Per cent
of total

Cumulative distribu- Cumulative distribution over class below tion under class above
Per cent
of total

Amount

0.02 $704, 265, 390
1.48
704,119,761
1.45
693, 687, 367
3.81
683, 480,083
4.09
656, 614, C96
11.09 627, 786, 752
15.53 549, 718, 083
19.40 440, 358, 272
10. 75 303, 722, 268
13.13 228,044, 533
6.50
135, 563, 635
6.05
89,792,504
6.70
47, 207, 203

100. 00
99.98
98.50
97.05
93.24
89.15
78.06
62.53
43.13
32.38
19.25
12.75
6.70

Amount

Per cent
of total
0.02
1.50
2.95
6.76
10. 85
21.94
37.47
56.87
67.62
80.75
87.25
93.30
100. 00

$145,629
10. 578,023
20, 785, 307
47, 650, 694
76,478, 638
154, 547, 307
263,907,118
400, 543,122
476, 220,857
568, 701. 755
614,472, 886
657,058,187
704, 265,390

100.00

AND FAMILY RELATIONSHIP
RETURNS)

(INDIVIDUAL

The following table shows the number of individual returns and the
net income distributed according to sex and family relationship. In
Basic Tables 4 and 5 similar distributions of the number of returns,
net income, and tax are shown by income classes and by States.
Distribution of individual returns by sex and family relationship, calendar year 1924
Net income

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

Per cent

Amount

Per cent

3,991, 551
173,225
394,201
153,279
1,865, 258
773,314
18,960

54.16 $16, 695, 378,477
955,000, 745
2.35
1, 227,022, 356
5.35
445,184,828
2.08
25.31 4, 223,496, 529
1,883, 756,919
10.49
226, 313, 600
.26

65.08
3.72
4.78
1.74
16.46
7.34
.88

7, 369, 788

100. 00 25, 656,153,454

100.00

INCOME EXEMPT FROM NORMAL TAX (INDIVIDUAL RETURNS)

The net income specifically exempt from normal tax through
personal exemptions, dividends, interest on Government obligations
not wholly exempt from tax, capital net gain from sale of assets held
for more than two years, the prior year loss, and the net income
subject to normal tax are shown in the following table. The same
data distributed by States and by income classes are shown in Basic
Tables 1 and 2.




STATISTICS OF INCOME

7

Net income exempt from and amount subject to normal tax, individual returns,
calendar year 1924
Amount

Distribution
Exemptions from normal tax:
Personal exemption and credit for dependents
Dividends
_
Interest on Government obligations not wholly exempt from t a x . .
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
Total net income..

| Per cent

$16,328,991, 347
3, 250, 913,954
29, 645, 332
!9, ] 48,434
19,998, 699, 067
2,375,063,193
17, 623, 635,874
29,869,182
8, 002, 648, 398

.12
31.19

25, 656,153,454

100. 00

CAPITAL NET LOSS FROM SALE OF ASSETS HELD FOR MORE THAN TWO
YEARS (INDIVIDUAL RETURNS)

Under the revenue act of 1924 losses sustained from the sale of
capital assets held for more than two years are not deductible in
arriving at net income, unless the tax produced by deducting such
loss is greater than by taking a tax credit of 12J^ per cent of the
amount of such loss. The revenue acts of 1918 and 1921 contained
no such limitation. In order, therefore, to make the "net income"
and "general deductions" in the "Statistics of Income" for 1924
comparable with prior years, it is necessary to deduct from net income the amount of capital net loss which was not deducted on the
returns in arriving at net income, and to increase general deductions
by a like amount. This adjustment has not been made in the "net
income" and "general deduction" figures shown in this volume.
Total capital net loss
Amount not deducted on returns in arriving at net income
Tax credit of 1 2 ^ per cent

$73, 340, 690
72, 285, 888
.9, 035, 736

PRIOR YEAR LOSS (INDIVIDUAL RETURNS)

Prior-year loss deductions from net income in the returns for 1924
show a decrease from the amounts reported in the returns for 1922 and
1923.
The prior-year losses reported in the returns filed for the years
1922, 1923, and 1924 are given below:
Year

Amount

1922
1923
1924

$45, 220, 859
34, 266, 149
29, 869, 182

CREDIT OF 25 PER CENT OF TAX ON EARNED NET INCOME (INDIVIDUAL
RETURNS)

The 25 per cent tax credit provision of the revenue act of 1924
applies to the tax on the first $5,000 of net income whether earned or
otherwise, and, if specifically earned, to the tax on an amount not
exceeding $10,000.
The tax reduction as a result of this credit was




$30, 637, 463

8

STATISTICS OF INCOME
SOURCE OF INCOME (INDIVIDUAL RETURNS)

Immediately following is shown the distribution of the total income
according to its origin, that is, whether from personal industry or
property, also general deductions, and contributions.
Total income in individual returns distributed by main sources, calendar year 192If.
Source of income

Amount

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

$13, 617, 662, 626

46.04

8, 079, 210, 923

27.31

21, 696, 873, 549

73.35

_
_ _ .._
_

2, 009, 716,478
2, 621, 492, 594
3, 250, 913, 954

6.80
8.86
10.99

7, 882,123, 026

26.65

. ._. . _
_
_ . _ .__ _ _.
_
_
__
_

29, 578, 996, 575

100.00

3,389, 674,954
533,168,167

11.46
1.80

Total
Property:
Rents and royalties
Interest on bonds, notes, etc., including fiduciary income
Dividends
Total
Total income
- - _ ..
_
._. ... -.
G3neral deductions
. __
_
._ .
Contributions, charitable, etc
Total
Net income

Per cent

3,922,843,121

13.26

25,656,153,454

86.74

The distribution, by net income classes, of the total income from
personal industry and from property, general deductions, and net
income is shown in the following table. This table also show^s, for
each income class, the percentage of total income reported from each
source, and the ratio of general deductions and net income to total
income.
Total income in individual returns distributed by net income classes, showing main
sources, general deductions, and net income, calendar year 1924
Income from iDersonal
industry
Income classes

Total income
Amount

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 a n d over

Total




$450, 223,101
4,037,740,127
5, 923, 757, 858
7,75o,514,671
3, 500, 579, 702
3, 356, 760, 555
1, 848, 294, 489
1, 245, 097,171
439, 293, 800
442, 138,340
203, 996, 574
184, 262, 919
190, 337, 268

Per cent
of total
income in
class

Income from property

Amount

Per cent
of total
income in
class

$292, 799,154
3,400, 977, 704
4, 940,108, 041
6, 009, 467, 222
2, 681, 207, 586
2,147, 360, 083
1, 003, 313, 059
588,498,548
196, 071, 873
199, 044, 007
88, 663, 502
80,135, 745
69, 227, 025

65.03
84.23
83.39
77.48
76.59
63.97
54.28
47.27
44.63
45.02
43.46
43.49
36.37

$157, 423, 947
636, 762,423
983, 649,817
1, 747, 047, 449
819, 372,116
1, 209,400, 472
844, 981,430
656, 598,623
243, 221, 927
243, 094, 333
115, 333, 072
104,127,174
121,110, 243

34. 97
15.77
16.61
22.52
23.41
36.03
45.72
52.73
55. 37
54. 98
56. 54
56. 51
63.63

29, 578, 996, 575 21, 696,873, 549

73.35

7,882,123, 026

26.65

STATISTICS OF INCOME

9

Total income in individual returns distributed by net income classes, showing main
sources, general deductions, and net income, calendar year 1924—Continued
General deductions
Income classes

Under $1,000
$1,000 to $2,000
$2,000 to $3,000
$3,000 to $5,000
$5,000 to $10,000
$10,000 to $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

47.70
11.72
10.92
11.97
14.55
14.94
13.44
14.32
14.03
15.27
16.05
11.00
18. 05

$235,451,
3, 564,474,
5, 277,147,
6, 827, 924,
2, 991,187,
2, 855, 396,
1, 599, 848,
1,066, 783,
377, 644,
374, 609,
171, 248,
158, 462,
155,974,

52.30
88.28
89.
88.03
85.45
85.06
86.56
85. 68
85. 97
84. 73
83. 95
86.00
81.95

T o t a l ____•_ --

The following table shows, by net income classes, the distribution
of the total income among the sources making up the two classes
"income from personal industry" and "income from property/' and
also general deductions. Similar data distributed by States and by
smaller income classes are shown in Basic Tables 6 and 7. The percentage of distribution of total income by these sources is shown in
the second table following.
Total income in individual returns distributed by net income classes, showing sources
of income in detail, calendar year 1924

Income classes

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

Total .




Wages and
salaries

Business

Partnership

Profits from
sale of real
Capital net
estate, stocks, gain from
and bonds sale of assets
other t h a n
held for
assets held for more t h a n
more than
two years
two years

$168, 967, 000
2,780,773,241
3, 586,437, 354
3, 590, 569, 340
1, 521, 771, 286
1,116, 300, 629
466, 063, 003
235, 659, 387
67, 391, 354
49, 663, 538
17, 550,352
12, 482, 658
4, 033,484

$96, 082, 549
499, 246,899
1, 075,191, 371
1, 794, 240, 516
629, 608, 578
404,709,347
155, 308,812
68, 511, 274
13,871,732
13, 006,161
2, 470, 074
1,986, 078
1, 249, 700

$17,812,014
85, 278,185
193,424,939
400, 788,998
324, 253,191
343, 097,029
189,426, 806
130,101, 038
46, 272,132
45,343, 586
15, 769,402
8,114, 975
10, 331,445

$9, 937, 591
35, 679, 379
85, 054, 377
223, 868, 368
205, 574, 531
283, 253, 078
156, 918, 589
71, 552, 693
19, 887, 280
19, 771,099
6, 772, 376
3, 344, 551
2, 951, 746

$35, 595,849
82, 674,156
48,649,375
71, 259, 623
46,101, 298
54, 207,483
50,660,650

13, 617, 662, 626

4, 755,483, 091

1, 810, 013, 740

1,124, 565, 658

389,148,434

10

STATISTICS OF INCOME

Total income in individual returns distributed by net income classes, showing
sources of income in detail, calendar year 1924—Continued

Income classes

Rents and
royalties

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

$73, 436, 833
264,369,127
440, 583, 951
660, 899,306
231,352,117
184,187, 376
70, 495,649
44, 210, 399
13, 717, 091
13, 933,138
5,161, 942
2, 766, 073
4, 603, 476

Interest on
GovernInterest and ment obligations
investment
not wholly
income
exempt
from tax
$52, 625,137
260, 299,850
377,396,177
659, 058,168
258, 514, 248
296, 590, 315
168, 201, 078
106,453, 428
35,312, 804
33, 519, 713
12, 837, 014
10,306, 442
10, 588, 987

$9, 387, 265
8,153, 446
5, 875, 019
1, 686, 968
2, 273,177
689, 996
898, 065
681, 396

Dividends

Fiduciary

Total income

$26,714,266
82,135, 860
143, 342, 096
380, 850, 927
292,105,391
657, 660, 391
555, 070, 718
468, 736,439
181,732,547
183, 342,417
92, 041,856
84, 442, 306
102, 738, 740

$4, 647, 711
29, 957, 586
22, 327, 593
46, 239, 048
37,400,360
61, 575,125
43, 060, 539
31, 323,338
10, 772, 517
10, 025,888
4, 602, 264
5, 714, 288
2,497, 644

$450,223,101
4, 037, 740,127
5, 923, 757,858
7,756,514,671
3, 500, 579, 702
3, 356, 760, 555
1,848, 294,489
1, 245,097,171
439, 293,800
442,138,340
203,996,574
184, 262,919
190,337, 268

2,009,716,478 2, 281, 703, 361 29, 645, 332 3, 250, 913,954 310,143, 901. 29, 578, 996, 575

Total

Percentage distribution of total income in individual returns, by net income classes
showing sources of income in detail, calendar year 1924

Wages
and
salaries

Per cent
37.53
68.87
60.54
46.29
43.47
33.25
25. 22
18.93
15.34
11.23
8.60
6.77
2.12

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

Income classes

Under $1,000
$1,000 to $2,000
$2,000 to $3,000
$3,000 to $5,000
$5,000 to $10,000
$10,000 to $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

Rents
and
royalties

Per cent
21.34
12.36
18.15
23.13
17.99
12.06
8.40
5.50
3.16
2.94
1.21
1.08
.66

Per cent
3.96
2.11
3.27
5.17
9.26
10.22
10.25
10.45
10.53
10.26
7.73
4.40
5.43

Per cent
2.21
.88
1.44
2.89
5.87
8.44
8.49
5.75
4.53
4.47
3.32
1.82
1.55

46.04

Income classes

Profits
from sale
of real
Business Partner- estate,
ships
stocks,
and
bonds1

16.08

6.12

3.80

Interest
on GovInterest ernment
and
obligainvest- tions not
ment
wholly
income exempt
from tax

Per cent Per cent
11.69
16.31
6.45
6.55
7.44
6.37
8.52
8.50
7.38
6.61
8.84
5. 49
9.10
3. 81
3.55
8.55
8.04
3.12
3 15
7.58
2.53
6.29
1.50
5.59
5.56
2.42
6.79

7.71

Per cent

1.9a
6.64
11.07
16.12
22.6029.42
26.62
1.32

Dividends

Fiduciary

Per cent
1.03

51
.34
.49
.36

Per cent
5.93
2.03
2.42
4.91
8.34
19.59
30.03
37.65
41.37
41.47
45.12
45.83
53.98

.38
.60
1.07
1.83
2.33
2.52
2.45
2 27
2.26
3.10
1.31

Per cent
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

.10

10.99

1.05

100. 00-

Per cent

0.28
.44
.47
.38

i Other than capital net gain from sale of assets held for more than two years.




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

.74

Total
income

11

STATISTICS OF INCOME
INCOME FROM BUSINESS (INDIVIDUAL 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 return.
Individual income from business—Number of returns and net profit by industrial
groups, calendar year 1924
Number of
Net profit
businesses Per cent from business Per cent
reported

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

164,669
3,525

__

Total manufacturing
Construction.-..
Transportation and other public utilities
Trade
Public service—Professional, amusements, hotels, etc__Finance—Banking, insurance, etc
Special cases, business not sufficiently defined to be
classed with any other division

10.00
.21

$371, 706, 360
15,339,900

7.82
.32

31,103
20, 200
7,081
607
5,154
382
15, 589
2,087
4,328
18,119
20,909

1.89
1.23
.43
.04
.31
.02
.95
.13
.26
1.10
1.27

91, 726,141
60,974, 501
15,380,812
1, 205, 624
19,321,790
1,674,066
50,337,419
7,927, 587
17, 051,774
50,359, 202
64,138, 587

1.93
1.28
.32
.03
.41
.04
1.06
.17
.36
1.05
1.34

125, 559

7.63

380,097, 503

7.99

96,991
44, 096
614,459
471,396
53, 588

5.89
2.68
37.33
28.64
3.26

315, 630,126
111, 845, 893
1, 603, 555,356
1, 547,171, 210
202, 035, 035

6.64
2.35
33.72
32.53
4.25

71, 688

4.36

208,101,658

4.38

1, 645,971

Grand total

100.00

4, 755,483, 091

100. 00

INTEREST AND TAXES PAID BY INDIVIDUALS

The aggregate interest and taxes, other than income taxes, as
reported both in general deductions and under business expenses, in
the income tax returns of individuals for 1923 and 1924, are as
follows :
1924

Interest
Taxes (other than income taxes)..

$1,124, 825,193
1, 079, 507, 806

1923
$1,029,763,101
1,004, 296, 560

WHOLLY AND PARTIALLY TAX-EXEMPT OBLIGATIONS

The following tabulation shows the aggregate wholly and partially
tax-exempt securities owned and interest received therefrom, by
nature of obligation, reported by individuals having net income of
$5,000 and over.




12

STATISTICS OF INCOME

The amount owned and interest received are shown by income
class distribution of the returns of net income in Table 19.
Tax-exempt securities, showing amount owned and interest received by nature of
obligation, calendar year 1924
Nature of obligation

Amount

Interest
received

Wholly tax exempt:
Obligations of States and Territories or political subdivisions thereof
$2, 552, 645, 502 $118,648,180
or the District of Columbia
Securities issued under the Federal farm loan act
___.
439, 556, 582
20,170, 229
Liberty V/i per cent bonds and obligations of the possessions of the
United States
737, 093, 890
26, 791, 311
Total
Partially tax exempt:
Liberty 4 and \x/i per cent bonds, Treasury 434 per cent bonds, Treasury certificates, Treasury notes, and Treasury war savings certificates
Grand total

3, 729, 295,974

1,626,251,401 |
! 5,355,547,375

165, 609, 720

73,012,955
238,622,675

RETURNS BY COUNTIES AND CITIES

The number of returns of individuals filed for the calendar year
1924 by counties, and by cities having a population of 1,000 and over,
is shown in Basic Tables 17 and 18, respectively. This tabulation
does not represent an exact count of returns for each county or city
except for the income class distribution by counties of the returns
reporting $5,000 and over, but is a very close approximation of the
number of returns filed. The following method is used. 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
calculated by measurement on the basis of a certain number of
cards to the inch.
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 number of returns of net income filed by partnerships from
1917 to 1924, inclusive, are as follows:
Year

1917
1918
1919
1920

Number

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

.

Year

1921
1922
1923
1924

Number

259,359
287, 959
304, 996
321, 158

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/7 In .Basic Table 8, similar data are shown distributed bv States and Territories.




13

STATISTICS OF INCOME

In the uTransportation 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.
In making comparisons of the "net income" or "deficit" of the
Ci
Finance " group of corporations with the '' net income " or " deficit"
of other industrial groups, allowance should be made for the two
special deductions from gross income permitted life insurance companies. These special deductions, which total approximately $325,000,000, represent (1) the excess of 4 per cent of the mean of reserve
funds over the tax-exempt interest received by the company, and
(2) 2 per cent of the reserve held for deferred dividends. (See pars.
(2) and (4) of subdivision (a) of sec. 245 of the revenue act of 1924.)
In the income statement for the "Finance, banking, insurance,
etc.," group shown in Table 9, and in the corresponding percentages
shown in Table 10, these special deductions for life insurance companies are included in "Miscellaneous expense" under "Disbursements," although the deductions are not expense items.
Corporation returns distributed by major industrial groups and by corporations
reporting net income and no net income, showing number of returns and per cent
of total, gross income, deductions, net income (or deficit), prior year loss, and
income tax, calendar year 1924 1
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, clav, and glass products
...
Metal and metal products
All other manufacturing industries

Total
number
of corporations Number

Per cent
of total
reporting

Gross
income

Deductions

9,758
18, 453

4,530
4,893

46.42
26.52

$566, 071, 853
2, 589, 850, 450

$501, 842, 043
2, 349, 708, 520

14, 442
12, 229
2,428
638
7,663
1,886
9,618
6,601
4,356
20,170
6,772

9,080
6,836
1,341
325
4,750
1,204
6, 278
3,640
2,735
11,227
3,926

62.87
55.90
55.23
50.94
61.99
63.84
65. 27
55.14
62.79
55. 66
57.97

10, 745,132, 363
4, 842, 252, 450
1, 046, 930, 937
937,869, 765
2, 207, 209, 625
1,163, 208, 615
1. 878, 830, 893
5,157,013, 861
1, 216, 633, 248
13, 947,990, 822
2,176, 943, 775

10, 208, 279,942
4, 525, 324, 671
976, 611, 929
880. 969. 705
2,028, 340, 229
1, 070, 534, 322
1, 702, 858, 833
4, 690, 829, 797
1, 054, 229, 942
12, 607, 393, 569
1, 978, 968, 527

86, 803

51, 342

59.15

45, 320,016,354

41, 724,341, 466

13,176
Construction
__
22, 431
Transportation and other public utilities 2 .
105, 323
Trade
Public service—professional, amusements,
26, 320
hotels, etc
Finance—banking, insurance, related
104, 761
business, etc
Combinations—predominant
industry
3,957
not ascertainable _ _ . _ .
Inactive concerns
j 26, 439

8,701
14, 565
68,112

66.04
64.93
64.67

1, 784, 698,994
9, 099, 039, 812
28, 625, 232, 657

1, 651, 994, 776
7, 867, 027, 611
27, 526, 647, 079

Total manufacturing

Grand total
1
2
3

417, 421

15,495

58.87 i

2, 049,142, 401

67, 089

64.04 1

6, 766,187, 881

1,662

42.00 i

358, 756, 223

332, 741, 522

56.63 j 97,158, 996, 625

89, 572, 344, 333

236, 389

Fiscal year returns are included. See p. 1.
Gross income and general deductions incomplete. See p. 13.
Includes special nonexpense deductions of life insurance companies. See p. 13.




1,846,977, 366
3

5, 771, 063, 950

14

STATISTICS OF INCOME

Corporation returns distributed by major industrial groups and by corporations
reporting net income and no net income, showing number of returns and per cent
of total, gross income, deductions, net income (or deficit), prior year loss, and
income tax, calendar year 19241—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 utilities2.
Trade .
Public service—professional, amusements,
hotels, etc
___
Finance—banking, insurance, related
business, etc
Combinations — predominant industry
not ascertainable
Inactive concerns
Grand total
_
.

Income tax

Prior year
loss deductions
from net
income for
net taxable
income

Amount

cent
Per cent Perof
of net
total
income
tax

$64,229,810
240,141, 930

$5, 008, 556
9, 031, 839

$6, 732, 877
28,389,340

10.48
11.82

0.76
3.22

536, 852, 421
316, 927, 779
70, 319,008
56, 900,060
178, 869,396
92, 674, 293
175, 972,060
466,184,064
162, 403, 306
1, 340, 597, 253
197, 975, 248

19,161, 351
7, 202, 487
2, 979, 208
11, 322,163
4, 264,040
5, 863, 210
2,459, 342
9, 281, 521
2, 859, 793
26,193, 939
4, 764, 720

63, 376,159
37, 650, 962
8, 036, 845
5, 661,977
21,090, 098
10, 674, 546
20,802,013
56, 649, 624
19,151, 889
162, 978, 504
23, 580,176

11.81
11.88
11.43
9.95
11.72
11.51
11.82
12.15
11.79
12.16
11.91

7.19
4.27
.91
.64
2.39
1.21
2.36
6.43
2.17
18.49
2.68

3, 595, 674, 888

96, 351, 774

429, 652, 793

11.95

48.74

132, 704, 218
1, 232,012, 201
1, 098, 585, 578

10, 033, 814
28,170,309
29, 734, 212

13,911,675
148, 278,140
120, 648, 795

10.48
12.04
10.98

1.58
16.82
13.69

202,165, 035

6, 440, 287

22,130, 913

10.95

2.51

995,123, 931

29, 489, 684

109,444,007

11.00

12.41

26,014, 701

5,466, 691

2, 361, 006

9.08

.27

7, 586, 652, 292

219, 727,166

881, 549, 546

11.62

100. 00

Corporations reporting no net income
Industrial groups

Number

Per cent
of total
reporting

Total
deductions

Gross
income

Deficit

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

5,228
13, 560

53.58
73.48

$243, 661. 362
2, 258, 698, 417

$306,159,169
2, 565, 789, 548

$62,497, 807
307, 091,131

5,362
5,393
1,087
313
2,913
682
3,340
2,961
1,621
8,943

37.13
44.10
44.77
49.06
38.01
36.16
34.73
44.86
37.21
44.34

1,101, 836, 666
2, 346, 629, 078
460, 523, 428
184, 380, 314
627, 593, 275
200, 908, 008
287, 667, 032
733,143, 717
166, 464, 366
1, 991, 001, 583

1,197, 551,920
2, 534, 733,146
492, 399,385
199, 725,191
685, 347,148
219, 269,495
316,121, 850
809,452, 876
184, 407,911
2, 235, 780, 588

95, 715, 254
188,104, 068
31, 875, 957
15, 344, 877
57, 753, 873
18, 361,487
28, 454, 818
76, 309,159
17, 943, 545
244, 779, 005

2,846

42.03

491, 001, 731

548, 562, 635

57, 560, 904

Total manufacturing
Construction
_
Transportation and other public
utilities 2
Trade... _
. _
Public service—professional, amusements, hotels, etc
Finance—banking, insurance, related business, etc
Combinations—predominant
industry not ascertainable
Inactive concerns .
Grand total

35,461

40.85

8, 591,149,198

9,423, 352,145

832, 202,947

4,475

33.96

425, 624, 680

467, 635, 218

42,010, 538

7,866
37, 211

35.07
35.33

1, 076, 769, 026
6, 490, 246, 892

1, 214, 522, 390
6,786, 763, 719

137, 753, 364
296, 516, 827

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

1
2
3

10, 825

41.13

582, 704, 474

37, 672

35.96

2,305,943, 359

2,295
26, 439

58.00
100.00

181, 032

43.37

649, 354, 516

66, 650, 042

2,768, 539, 888

460, 596, 529

95, 373, 013
326, 841

113,906,489
400,173

18, 533, 476
73, 332

22, 070, 497, 262

24, 294, 423, 255

2, 223, 925,993

3

Fiscal year returns are included. See p. 1.
Gross income and general deductions incomplete. See p. 13.
Includes special nonexpense deductions of life insurance companies. See p. 13.




15

STATISTICS OF INCOME
DIVIDEND DISTRIBUTION

The amount of cash and stock dividends paid to shareholders on
the capital stock of corporations in 1924, as reported in the corporation income tax returns for that year, is shown in the following
table. In Basic Table 8 ; cash and stock dividends are shown by
States and corporations reporting net income and no net income.
Cash and stock dividends paid by corporations reporting net income and no net
income, by major industrial groups, calendar year 1924-1
Aggregate

Corporations reporting
net income

Corporations reporting no net income

Industrial groups
Cash
dividends

$27,864,441 $1, 784, 297:
255,300,881 11,641,286!

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.

25,184,650; 263,809,946
27,918,247 142,713,790
4,879,524!
27,327,485
1,227,494
15, 279,996
22,303,1781
95, 955,079
37,822,969
3,810,113i
79,623,135
18,996,374!
i
342, 244, 221 14,282, 238 335,972, 073
66,638,864 19,749,720
658,784,17" 109,
7 ~i,705,184
87,535,992 12,082,736

1

23,026,117
21,978,697j
3,422,361S
1,137,040|
21,736,319|
2,853,209j
17,835,866!

9,346,440
40,236,"""
2,980,201
729,293
9, 218, 270
1,373,576
1,358,244

2,158, 533
5,939,550
1,457,163
90,454
566,859
956,904
1,160,508

14,179,389

6, 272,148

102,849

63,009,376 19,329,599 3,629,488
420,121
634,871,940 105^ 717,838 23,912, 237 3,987,346
i,
82,738,913 11,832,364

4,797,079

250,372

1,882,978,304 260,139,458 1, 779,124,702 243,048,799 103,853, 602 17,090,659
37, 984,831

6,147,537

925,007,570 64,311,341
418, 764, 992 94,534,930
85,125,470 10,618,725
694,177,074 58,466,156
11,540,994!
78,30l|

2,882,079

34, 289,210 5,

3,695, 621

264, 551

887,452,955 61,812, 118 37,554,615 2,499,223
25,132, 994 9,923,796
393, 631,998 84, 611,
80,385,240

9,152,
1,201

4, 740,230

1,466,524-

589,522,438 49,094,455 104,654,636 9,371,701
8,461,363
1,098

(,125
2,660,

3, 079,631
77, 203

221,954

4,338,822,858 510,525,809 3,994,990,754 466,820,095 343,832,104 43,705,714

Fiscal year returns are included.




Stock
Cash
Stock
dividends dividends dividends

$24, 769,442 $1,309,497! $3,094,999 $474,800
197,352,308 9,248,780! 57,948,573 2,392,506

273,156,386
182, 950,416
30,307,686
16,009,289
105,173,349
39,196, 545
80,981,379

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
Stock I
dividends dividends

Sea p. 1.

16

STATISTICS OF INCOME

RECEIPTS

AND DISBURSEMENTS

(CORPORATION

RETURNS)

The income statement showing analysis of corporation receipts and
disbursements; also net profit (or deficit), deductions, net income,
tax7 and net profit after tax, is distributed by major industrial groups
in Basic Table 9. Part 1 shows the data for all corporations, part 2
for corporations reporting net income, and part 3 for corporations
reporting no net income. Basic Table 10 shows a similar distribution of all corporation returns expressed as percentages of total
receipts.
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, showing
and net income, calendar year 1921+ 1
Income classes

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

number

Number
..

.

I
!
I

Reporting net income
Reporting no net income-

417,421
1

Fiscal year returns are included.

CORPORATION

RETURNS—NET

See page 1.

INCOME

returns

Net income

105,135
49,050
26,090
39,411
7,857
5,200
1,793
952
739
162
236, 389
181, 032

Total _

of

$92, 757,850
154, 696, 040
192, 682,420
858, 279,429
546,492,107
800,400, 960
620, 791, 551
662, 504,898
1, 447, 837, 353
2, 210, 209, 684
2

7, 586, 652, 292
2, 223, 925, 993
5, 362, 726, 299

2 Deficit.

AND DEFICIT

FOR THE YEARS;

1 9 2 0 - 1 9 2 4 , INCLUSIVE

There is shown in the following table for the years 1920 to 1924,.
inclusive, the fluctuation in returns reporting net income and those
reporting deficit; also the aggregate net income and aggregate deficit,
as well as the net income in excess of the deficit, in totals and by
industrial divisions.
Corporation returns, calendar years 19W-1924,1 distributed by major industrial
groups, showing for each year, by corporations reporting net income and those
reporting no net income, the number and net income (or deficit), and for all corporations, the income in excess of deficit
Aggregate

Year

Corporations reporting
net income
Number

1920. . .
1921 _
1922. _
1923
1924 _ .
1

Fiscal year returns are included




203, 233
171, 239
212, 535
233, 339
236, 389

Net income
$7, 902, 654, 813
4,336,047,813
6.963, 811.143
8, 321, 529,134
7, 586, 652, 292

See page 1.

Corporations reporting
no net income
Number
142.362
185,158
170, 348
165, 594
181, 032

Income in
excess of deficit

Deficit
$2, 029,423, 744
3, 878, 219,134
2.193, 776, 356
2, 013, 554, 987
2, 223, 925, 993

$5, 873, 231, 069
457, 828, G79
4, 770.034, 787
6, 307, 974,147
5, 362, 726, 299

17

STATISTICS OF INCOME
1

Corporation returns, calendar years 1920—192Jf- distributed by major industrial
groups, showing for each year, by corporations reporting net income and those
reporting no net income, the number and net income (or deficit), and for all corporations, the income in excess of deficit—Continued
Agriculture and related industries
Corporations reporting
net income

Year

Number
3,874
3,146
4,000
3,914
4,530

19201921.
1922_.
1923 _
1924 _

Corporations reporting
no net income
Number

Net income

5, 312
5,578
5,092
5,446
5, 228

$71, 480, 276
40, 718,192
62, 900, 621
92, 201, 206
64, 229,810

Income in
excess of deficit

Deficit
$66,139, 680
88, 562, 898
56, 091,157
49, 930, 333
62,497, 807

$5,340, 596
- 4 7 , 844, 706
6, 809,464
42, 270,873
1, 732,003

Mining and quarrying
Corporations reporting
net income

Year

Number
6,933
4, 365
6,130
5,175
4,893

1920 _
1921 _
1922_
19231924 _

Corporations reporting
no net income
Number

Net income

10, 601
13, 295
10, 963
13, 334
13, 560

$702, 073, 788
185,133,923
286, 437, 388
283, 565, 648
240,141, 930

I Income in
~! excess of deficit

Deficit
$176, 505, 076
414,488,951 !
280,456,101
334, 253, 838
307,091,131 I

$525, 568, 712
-229,355,028
5, 981, 287
- 5 0 , 688,190
-66,949,201

Manufacturing
Total manufacturing
Year

Corporations reporting ; Corporations reporting
net income
|
no net income
Number

N e t income

! Number

49, 425 $4,116, 424, 329 I
37, 030 1,777,785,608 |
48, 697 3,454, 419, 673
53, 795 4, 271, 899,449
51, 342 3, 595, 674, 888

1920_
19211922_
19231924 _

28, 746
42,718
33, /
31, 404
35, 461

Income in
excess of deficit

Deficit

$834,146, 460 $3, 282, 277, 869
1, 898, 831, 377 -121,045,769
813, 413, 029 2, 641, 006, 644
701, 011, 681 3, 570, 887, 768
2, 763, 471,941
832, 202,947

Manufacturing
Food products, beverages, and tobacco
Year
Corporations reporting
net income
I Number
1920 _
1921.
1922_
1923 _
1924 _
i Fiscal year returns are included.




7,551
7,207
8,359
8, 666
9,080
See p . 1.

... .
N e t income

Corporations reporting
no net income
.
I Income m
j e x c e s s of deficit

I Number

$404, 847, 051 {
319,176, 273
447, 671, 380
506,924,386 I
536, 852, 421

6,167 |
6. 570
5, 728
5,487 j
5, 362 I

Deficit
$183, 895, 444
309,161, 987
150, 306, 300
124,175,970
95, 715, 254

I
!
I
I

- $220,951, 607
10, 014, 286
297, 365, 080
382,748.416
441,137,167

18

STATISTICS OF INCOME

Corporation [returns, calendar years 1920-1921^.,1 distributed by major industrial
groups, showing for each year, by corporations reporting net income and those
reporting no net income, the number and net income (or deficit), and for all corporations, the income in excess of deficit—Continued
Manufacturing
Textiles and textile products
Year

Corporations reporting | Corporations reporting
p
p
p
net income
no net income
Number

1920
1921
1922
1923.
1924.

5,545
5,312
6,973
7,678
6,836

Net income

Number

$458,612,900
327, 356. 083
535,106,819
563, 412, 301
316,927, 779

4,576
5,560
4,452
4,093
5.393

Income in
excess of deficit

Deficit
$166, 646, 390
189, 439,330
78, 311,129
71, 844, 563
188,104, 068

$291,966,510
137, 916, 753
456, 795, 690
491, 567, 738
128, 823, 711

Manufacturing
Leather and leather products
Year

Corporations reporting
net income
Number

1920.
1921.
1922.
1923.
1924.

1,230
981
1,330
1,321
1,341

Net income

Corporations reporting
no net income
Number

$61,028,189
57, 064, 636
88, 640, 717
72,388,337 j
70,319,008 !

932
1,203
954
982
1,087

Deficit
$103, 921, 943
105, 909, 355
24, 811,082
36,126,492
31, 875,957

Income in
excess of deficit

-$42, 893, 754
-48, 844, 719
63, 829, 635
36, 261, 84£
38,443,051

Manufacturing
.

Rubber and rubber goods
Year

Corporations reporting
net income

Number
1920
1921...
1922
1923
1924

279
196
284
273
325

.
_

Net income
$26, 677, 976
5,101, 673
41, 929, 682
45, 924,366
56, 900, 060

Corporations reporting
no net income

Number
392
445
309
334
313

Income in
excess of deficit

Deficit
$31, 575,079
101, 561, 735
24, 562, 953
21, 562,982
15, 344, 877

- $ 4 , 897,103
-96,460,062
17, 366, 729
24, 361, 384
41, 555,183

M anufacturing
Lumber and wood products
Year

Corporations reporting
net income
Number

1920
1921
1922 . . .
1923
1924
1

. _

5,300
2,984
4,545
5,250
4,750

Fiscal year returns are included. See p. 1.




Net income
$231, 269, 579
70, 511,051
207, 995, 927
299, 049, 957
178, 869, 396

Corporations reporting
no net income
Number
1,965
3,749
2,366
2,132
2,913

Deficit
$27,169, 095
120, 219,887
48, 281, 974
32, 586, 660
57, 753, 873

Income in
excess of deficit

$294,100, 484
- 4 9 , 708, 836
159, 713, 953
266,463, 297
121,115, 523

19

STATISTICS OF INCOME

Corporation returns, calendar years 1920-192Jhl distributed by major industrial
groups, showing for each year, by corporations reporting net income and those
reporting no net income, the number and net income (or deficit), and for all corporations, the income in excess of deficit—Continued
Manufacturing
Paper, pulp and products
Corporations reporting j Corporations reporting
net income
!
no net income

Year

Number
1920
1921
1922
1923
1924

; 1,349
i
730
! 1,086
i 1,240
1,204

Net income

Number

$241,616,315 '
44,881.837
84,024,626
109,909,197
92,674,293

I n c o m e in
excess of deficit

Deficit
$4,034, 761
49,178, 592
22, 408, 513
14, 931, 923
18,361,487

344
946
683
575
682

$237, 581, 554
- 4 , 296, 755
61, 616,113
94, 977, 274
74,312, 806

Manufacturing
Printing and publishing
Corporations reporting
net income

Year

Number
1920
1921
1922
1923
1924

6,393
5,386
5,771
6,183
6,278

Net income
$163,159, 986
124,156, 590
184, 715, 665
165, 947,105
175, 972,060

Corporations reporting
no net income
Number
1,
3,
2,
3,
3,

69.5
046
939
040
340

Income in
excess of deficit

Deficit
$13, 709,458
26, 679, 985
23, 020, 486
23, 627, 284
28,454, 818

$149,450, 528
97,476, 605
161, 695,179
142, 319, 821
147, 517, 242

I
Manufacturing
Chemicals and allied substances
Year

Corporations reporting
net income
Number

1921
1922
1923
1924

3, 047
2, 502
3, 512
3,472
3,640

_

N e t income
$441, 369, 660
158, 217,289
461, 221,420
419, 583, 646
466,184,064

Corporations reporting
no net income
Number
2, 779
3, 422
2, 605
2, 845
2,961

Income in
excess of deficit

Deficit
$96, 439, 756
132, 881, 065
66,158, 378
94,157, 796
76, 309,159

$344,929, 904
25, 336, 224
395,063, 042
325, 425, 850
389, 874,905

Manufacturing
Stone, clay, and glass products
Year

Corporations reporting
net income
Number

1920.
1921 _
1922.
1923.
1924 _
i Fiscal year returns are included.




2, 661
1,998
2,459
2,880
2,735
See p. 1.

Net income
$151,173,127
69, 756,499
125, 692, 094
187, 843, 942
162, 403, 306

Corporations reporting
no net income
Number
1,001
1,683
1,431
1,321
1,621

Income in
excess of deficit

Deficit
$8,
26,
16,
14,
17,

287,187
259, 793
586, 111
374, 375
943, 545

$142, 885.940
43, 496, 706
109,105, 983
173, 469, 567
144,459, 761

20

STATISTICS OF INCOME

Corporation returns, calendar years 1920-1924,1 distributed by major industrial
groups, showing for each year, by corporations reporting net income and those
reporting no net income, the number and net income (or deficit), and for all corporations, the income in excess of deficit—Continued
Manufacturing
Metal and metal products
Year

Corporations reporting
net income
Number

Corporations reporting
no net income

Net income

Number

10,135 $1,411,647,483 |
5,468
437, 366, 860
8,397
906,956,106
10,168 1,427,495, 889
11, 227 1, 340, 597, 253

1920
1921
1922
1923
1924

4,996
10,068
7,477
6,072
8,943

Income in
excess of deficit

Deficit
$136, 757, 073
666,001, 897
272, 040,309
178, 080, 576
244, 779, 005

$1,274, 890,410
-228,635,037
634, 915, 797
1, 249, 415, 313
1,095, 818, 248

M anuf acturing
All other manufacturing industries
Year

Corporations reporting
net income
Number
5,935
4,266
5,981
6,664
3,926

1920
1921___
1922
1923__
1924

Net income
$435,022,063
164,196,817
370, 465, 237
473, 420, 323
197,975, 248

Corporations reporting
no net income
Number

Income in
excess of deficit

Deficit

3,899
6,026
4,844
4,523
2,846

$61,
171,
86,
89,
57,

$373,311, 789
-7,340,934
283, 539, 443
383, 877, 263
140,414, 344

710, 274
537, 751
925, 794
543,060
560, 904

Construction
Year

Corporations reporting
net income

Number
7,010
6,041
6,997
8,151
8,701

1920
1921
1922
1923
1924

Net income
$113,
67,
91,
112,
132,

552, 012
335, 368
724,158
003, 914
704, 218

Corporations reporting
no net income
Number
2,950
4,320
4,373
4,400
4,475

Income in
excess of deficit

Deficit
$28,
51,
52,
42,
42,

209,
507,
528,
808,
010,

$85, 342, 621
15, 828,017
39,195, 520
69,195,370
90, 693, 680

391
351
638
544
538

Transportation and other public utilities
Year

Corporations reporting
net income
Number

1920
1921 _
1922
1923
1924

12, 922
11,831
13, 690
14, 269
14, 565

i Fiscal year returns are included. See p. 1.




Net income
$829,130, 927
821, 871, 454
979, 263, 568
1, 257, 409, 896
1, 232, 012, 201

Corporations reporting
no net income
Number
7,677
7,274
6,821
6,844
7,866

Income in
excess of deficit

Deficit
$150, 505, 207
323, 368, 793
196,480, 421
125, 649, 787
137, 753, 364

$678, 625, 720
498, 502, 661
782, 783,147
1,131, 760, 109
1, 094, 258, 837

21

STATISTICS 0]? INCOME

Corporation returns, calendar years 1920-192 l+,x distributed by major industrial
groups, showing for each year, by corporations reporting net income and those
reporting no net income, the number and net income (or deficit), and for all corporations, the income in excess of deficit—Continued
Trade
Year

Corporations reporting
net income
Number

1920_
1921 _
1922 _
1923 _
1924 _

52, 278
42, 809
59, 791
68,186
68,112

Corporations reporting
no net Income

Net income i Number
$911,173, 330 I
571, 945, 297
1, 014, 012, 731
1,197, 926, 069
1, 098, 585, 578

26, 607
45, 370
35, 892
32, 460
37,211

Income in
excess of deficit

Deficit
$339, 482, 009
626, 828, 343
318, 693, 358
264, 797,443
296,516,827

$571, 691, 321
-54,883,046
695, 319, 373
933,128, 626
802, 068, 751

Public service—Professional, amusements, hotels, etc.
Year

Number
19201921.
1922 _
19231924_

Corporations reporting
no net income

Corporations reporting
net income

11,914
10, 694
13,494
15,482

15,495

Net income

Number

$145, 490, 862
104, 872, 554
148,366,522
188, 368, 460
202,165, 035

5,576
8,409
9, 651
9, 632
10, 825

Income in
excess of deficit

Deficit
$29,199,368
45, 939, 035
59, 614, 683
59,141,170
66, 650,042

$116,291,494
58, 933, 519
88, 751, 839
129,227, 290
135, 514, 993

Finance—Banking, insurance, and related business
Year

Corporations reporting
net income
Number

19201921_
1922.
1923.
1924.

55,484
54,122
58, 646
62, 654
67, 089

Net income

Corporations reporting
no net income
Number i
Deficit
I
23,418 | $293,
28,736 ; 363,165^913
32,459 ! 397,
34,118
410,813,152
37,672
460, 596, 529

$933, 304,119
739, 296, 805
887, 834, 693
868, 083, 415
995,123,931 |

Income in
excess of deficit

$639,367,923
376,130, 892
490,173,806
457,270, 263
534, 527,402

Combinations—Predominant industry not ascertainable
Year

Corporations reporting
net income
Number
1,436
1,201
1,078
1, 713
1,662

19201921_
192219231924_

Net income
$66, 902, 914
27, 088, 612
38, 850, 617
50, 071, 077
26, 014, 701

Corporations reporting
no net income
Number
1,672
1,678
1,038
1,706
2,295

Income in
excess of deficit

Deficit
$34, 527,084
65, 509, 712
18, 566, 276
24, 345, 929
18, 533, 476

$32,375,830
-38,421,100
20, 284,341
25, 725,148
7,481, 225

macuve concerns
Year

Corporations reporting
net income
Number

1920
1921
1922___
1923_ . .
1924

31

$117, 026

12

1,172

i Fiscal year returns are included. See p. 1.




Net income

Corporations reporting
no net income
Number
25,
27,
30,
26,
26,

436
780
271
250
439

Income in
excess of deficit

Deficit
$4, 202,182
16, 761
271, 806
803,110
73, 332

-$4,085,156
-16,761
-270, 634
-803,110
- 7 3 , 332

22

STATISTICS OF INCOME

COMBINED INDIVIDUAL AND CORPORATION INCOME AND TAX, BY STATES

The following table exhibits by States and Territories the combined individual and corporation incomes an'd income taxes for the
calendar year 1924. 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 w^hich
its principal place of business or the principal office or agency is
located. Consequently, income reported by an individual or corporation in one State may have been derived from sources in other
States.
From the foregoing it will be clear that there is no way of ascertaining from the income tax returns the amount of income earned
in the respective States or the amount of tax paid on that basis.




Individual and corporation net income and tax, distributed by States and Territories, showing percentages for each State, calendar year 19241
Tax

Net income
States and Territories
Individual 2

Alabama..
Alaska .
A rizona
Arkansas
California
Colorado
Connecticut
Delaware
T
District of ColumbiaFlorida
.
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
M aine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Mon tana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma

$159,918,982
58, 273, 049
110, 255, 418
1,741,063,671
205, 087,973
478,174,249
64,179,747
253, 312, 253
250,963, 654
210.908,421
46, 395,290
52, 301, 491
2,413, 605,350
461, 717, 343
298, 734,381
203,034,515
238, 094,411
221.133,422
135,221, 259
467, 225,699
1,320,156,959
1, 045, 850,046
375,588,940
82, 652,945
632,532,962
107, 241,911
189, 371, 665
27, 534, 276
94,132,914
1,177, 421,081
31,951,117
5,144, 766,182
200, 888,953
48, 689, 794
1, 403, 748, 590
211,271,658

Corporation

Individual and
corporation

$35, 538, 812
540, 894
7, 412, 641
18,080,163
376,724, 853
60, 846, 149
103,180, 674
39,540,910
47, 457, 560
62,343, 490
50,161, 660
31, 529, 816
6, 845, 563
706,054,194
114,989, 588
49,731, 875
84,610, 712
64,974,995
54, 436,362
31, 347, 813
83, 492, 835
352, 209, 591
497,940,013
111, 844, 643
13,197, 415
225, 899, 300
8, 948, 562
26,913,914
1, 661, 752
8, 535, 896
260, 526, 000
2, 873, 952
2,096, 541, 720
83, 731, 523
5, 699, 606
442, 810.151
39, 221,970 I

Per cent
for State

$195, 457, 794
540, 894
65, 685, 690
128, 335, 581
2,117, 788, 524
265,934,122
581, 354,923
103, 720,657
300, 769, 813
313, 307,144
261,070,081
77,925,106
59,147, 054
3,119, 659, 544
576, 706,931
348, 466, 256
287, 645,227
303, 069,406
275, 569, 784
166, 569,072
550, 718, 534
1, 672, 366, 550
1, 543, 790,059
487, 433, 583
95. 850. 360
858, 432,262
116,190, 473
216, 285, 579
29,196,028
102, 668, 810
1, 437,947, 081
34, 825,069
7, 241, 307,902
284, 620, 476
54, 389, 400
1. 846, 558, 741
' 250, 493, 628

0.59
.01
.20
.38
6.37
.80
1.75
.31
.90
.94
.79
.23
.18
9.38
1.74
1.05
.86
.91
.83
.50
1.66
5.05
4.64
1.47
.29
2.58
.35
.65
.09
.31
4.32
.11
21.78
.86
.16
5.55
.75

Individual

$2, 771, 221
511, 987
1,458,499
37, 880, 658
3, 162, 736
12, 593,904
2, 432,617
5, 765, 861
7, 229, 272
3, 398, 860
1, 481, 883
261, 008
66, 583, 239
6, 655, 560
3,123, 808
1,918, 019
3, 805, 669
3,528,511
2, 568,353
12, 073, 312
40, 857,137
30,983, 705
6, 720, 567
1.155,729
12', 373, 492
731, 111
1, 848,121
184, 334
1, 377, 393
31, 941,148
223, 842
236, 774, 567
3, 777, 873
268, 090
32, 061, 822
3, 794, 477

Corporation

$3, 905, 099
52, 532
776, 072
1, 864, 449
44,161, 442
7,024, 097
11,848,127 |
4, 703, 290
5, 745, 401
. 7, 006, 389
5, 536,205
3, 625, 419
680, 401
82, 467, 674
12, 930, 267
5, 284,901
9, 832,973
7, 347, 437
5,934, 261
3, 533, 832
9,846,911
40, 796, 074
59, 869,257
12, 698,035
1,335,653
26,039, 340
841, 019
2, 762, 866
147,158
929, 840
30, 688, 913
270,885
246,109, 308
9, 726, 312
443, 397
51,129, 974
3, 969, 267

Individual and
corporation

Per cent
for State

$6, 676, 320
52, 532
1, 288, 059
3,322,948
82, 042,100
10,186, 833
24, 442, 031
7,135,907
11,511,262
14, 235, 661
8,935,065
5,107, 302
941,409 [
149,050,913 |
19,585,827 |
8,408,709 I
11, 750,992 i
11,153,106 |
9,462,772 j
6,102,185 I
21,920,223 |
81,653,211
90,852,962
19,418,602 I
2,491,382 !
38,412,832 I
1, 572,130 '
4, 610,987
331, 492
2, 307, 233
62, 630, 061
494, 727
482, 883, 875
13, 504,185
711, 487
83,191, 796 ]
7, 763, 744 I

0.42
.01
.08
.21
5.17
.64
1.54
.45
.73
.90
.57
.32
.06
9.39
1.24
.53
.74
.70
.60
.39
1.38
5.15
5.72
1 22
.16
2. 42
.10
.29
.02
.15
3.95
.03
30.45
.85
.04
5.25
.49

Ul

H
J>
H

w

H
O
zn
C
hrj
^ i

o
o

1

Fiscal year returns are included. See p. 1.
2
Capital net gain from sale of assets held for more than two years is included in net income of individuals but capital net loss from sale of assets held for more than two years
and prior year loss are not deducted.




CO

Individual and corporation net income and tax, distributed by States and Territories, showing percentages for each State, calendar year 1924 1—

to

Continued

4
Tax

Net. income
States and Territories
Individual 2

Oregon
Pennsylvania..
Rhode Island _.
South Carolina
South D a k o t a .
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia..
Wisconsin
Wyoming
Total
1

Corporation

Individual and
corporation

Per cent
for State

Individual

Corporation

$189, 884, 373
2, 548,132, 809
191, 556,190
79, 613, 886
66,124, 303
224,184,198
638,109, 285
82,088, 477
63, 630, 620
231, 055, 514
393,961, 927
226,999,720
496, 659, 728
60, 751,853

$29, 088, 365
730, 528, 286
44, 861, 723
14, 250, 797
4, 792, 550
52, 089,336
150,501,590
19, 351, 555
9,133, 396
82. 085,981
54, 809,158
50, 065,172
132, 284,875
4,411,941

$218, 972, 738
3, 278, 661, 095
236, 417, 913
93, 864, 6S3
70, 916, 853
276, 273, 534
788, 610, 875
101, 440, 032
72, 764, 016
313.141, 495
448, 771, 085
277, 064, 892
628, 944, 603
65,163,794

0.66
9.86
.71
.28
.21
.83
2.37
.31
.22
.94
1.35
.83
1.89
.20

$2, 025, 068
77, 873, 521
6, 722, 491
727, 462
306, 097
3, 419, 535
10, 235, 806
599,194
978, 252
3. 313, 896
3, 231, 233
2, 796, 310
7, 344, 053
414,087

$3,106, 610
87, 512,252
5, 236, 749
1, 372, 469
355, 445
5, 789,104
16, 819,180
2,098,811
1, 011, 271
9, 392, 478
5, 850, 662
5, 635, 527
15,113,200
391,311

25, 656,153, 454

7, 586, 652, 292

33, 242, 805, 746

100. 00

704,265,390

881, 549, 546

Individual and
corporation

$5,131, 678
165,385, 773
11,959,240
2, 099,931
661, 542
9, 208, 639
27, 054, 986
2, 698,005
1, 989, 523
12, 706, 374 j
9,081,895
8, 431, 837
22, 457, 253
805, 398
1, 585, 814,936

Per cent
for State

0.32
10.43
.76
.13
.04
.58
1.71
.17
.13
.80
.57
.53
1.42
.05
100. 00

Fiscal year returns are included. See p . 1.
Capital net gain from sale of assets held for more than two years is included in net income of individuals b u t capital net loss from sale of assets held for more t h a n two years
and prior year loss are not deducted.
2




72

o
o

25

STATISTICS OF INCOME

RETURNS OF AMERICANS SHOWING FOREIGN INCOME AND
RETURNS OF ALIENS

The returns of American citizens and corporations receiving income
from foreign sources, and, conversely, the returns of aliens (resident
and nonresident) and alien corporations for income received in the
United States are given below. There are shown the number of
returns, the income so received, the foreign taxes paid by Americans
and American corporations, and the Federal income tax paid by
aliens and alien corporations. The data relating to individuals represent only the information contained in returns reporting net income
of $5,000 and over. For corporations the gross income, domestic dividends, total deductions, and net income (or deficit) are shown separately for corporations reporting net income and those reporting no net
income.
Returns of Americans showing foreign income, and returns of aliens, calendar year
192^ l
PART 1 —INDIVIDUALS REPORTING NET INCOME OF $5,000 AND OVER—NUMBER
OF RETURNS, NET INCOME, AND TAX
j Number of
Federal
returns Net income income tax

Source of income
Income from sources within the United States of:
Nonresident aliens
Resident aliens

I

Total

1,280 $39, 702,045
2,373 23, 596, 069
3,653

63,298,114

I Number of

I returns
Income of American citizens from sources in foreign countries

\

$5,044,767
878, 804

Foreign
income

25,243 $46,364,366

5, 923, 571

Tax paid
foreign
countries
$2,476,804

PART 2.—CORPORATIONS DISTRIBUTED BY THOSE REPORTING N E T INCOME AND
NO N E T INCOME—NUMBER OF RETURNS, GROSS INCOME, DEDUCTIONS, N E T
INCOME (OR DEFICIT), AND TAX
Reporting net income

Total
Source of income and status num- Num-!
ber of
of corporation
re- ber of j Gross
turns re- i income

Domestic Total dedividends ductions

turns!

Income from sources within
the United States of:
Foreign corporations
holding investments
in the United States,
Foreign corporations
operating in the
United States

Net income

Federal
income
tax

416

342| $7,104,181 $4, 873,593 $5, 685, 828 $1,418,353

362

Tax paid
foreign
countries

I
j
180 107, 873,643J 2,589,877 •6, 828,166 31,045,477 1,173, 883

Total..

$173, 525

522(114,977,824 7, 463, 470182, 513, 994 32,463, 830 1, 347,4

Income from sources in foreign countries oi:
Domestic corporations

operating abroad
(having foreign address)
| 65
Domestic corporations |
holding investments j
abroad
345
1

43; 34,554,019

Fiscal year returns are included. See p. 1.




275, 210 23, 428, 687| 11,125, 332 1,349, 423
2 28,819,551'
2

$315,425
7, 759, 791

Amount of foreign income reported.

26

STATISTICS OF INCOME

Returns of Americans showing foreign income, and returns of aliens, calendar year
1924—Continued
PART 2.—CORPORATIONS DISTRIBUTED BY THOSE REPORTING NET INCOME AND
NO NET INCOME—NUMBER OF RETURNS, GROSS INCOME, DEDUCTIONS, NET
INCOME (OR DEFICIT), AND TAX—Continued
Reporting no net income
Total
numSource of income and status of corporation ber of N u m re- ber of
turns re-

Gross
income

Domestic
dividends

Total deductions

Deficit

turns

Income from sources within the United
States of:
Foreign corporations holding investments in the United States.__ _ . .
Foreign corporations operating in the
United States

416

74

$3,711,986

Income from sources in foreign countries of:
Domestic corporations o p e r a t i n g
abroad (having foreign address)
Domestic corporations holding investments abroad

256 163. 205. 746

$1, 587, 615

65

22

$5, 528,662

$1, 816,676

804,341 181, 766,416

182 159, 493, 760

778

T~otal _

362

22, 272,656

2, 391, 956 187, 295,078

3, 973, 287

36, 558

5,218, 415

24,089,332

1,245,128

345

SUMMARY OF INCOME AND TAX BY YEARS

There is shown below by income classes the number of returns filed
for each of the years from 1916 to 1924, inclusive; also the increase or
decrease for each year. These tables show for 1924 the largest
number of individuals for any year reporting net income between
$5,000 and $50,000; also the largest number for any year reporting
between $50,000 and $100,000; the largest number for any year subsequent to 1917 reporting between $100,000 and $300,000 and likewise the largest number for any year subsequent to 1917 reporting
$300,000 and over.
Individual returns, calendar years 1916-1924, distribution by size of net income,
showing number of returns and increase (or decrease) over previous year
NET

I N C O M E U N D E R $5,000

Year
1916
1917
1918
1919
1920
1921
1922.
1923
1924

Number of Increase or
returns
decrease *
157,149
3, 040, 228
3,946,152
4,675,101
6; 578, 382
6,136, 570
6,193, 270
7, 072, 424
6, 672, 650

. .

2,883,079
905,924
728,949
1,903, 281
- 4 4 1 , 812
56, 700
879.154
-399, 774

255,167
413, 559
464, 467
638, 813
665, 820
514, 537
578 180
609, 263
675, 607

158, 392
50, 908
174 346
27, 007
-151,283
63 643
31, 083
66, 344

N E T I N C O M E $5,000 T O $50,000
1916.
1917
1918
1919 .
1920
1921
1922.
1923
1924
1

Minus sign (—) indicates decrease.




27

STATISTICS OF INCOME

Individual returns, calendar years 1916-1984, distribution by size of net Income,
showing number of returns and increase (or decrease) over previous year—Con.
N E T I N C O M E $50,000 T O $100,000
N u m b e r of Increase or

Year
1916.
1917
1918.
1919
1920.
1921
1922
1923
1924

returns

decrease i

10, 452
12,439
9,996
13, 320
12, 093
8,717
12, 000
12 452
15, 816

1,987
- 2 , 443
3,324
-1,227
- 3 , 376
3, 283
452
3,364

5,337
5,649
3,872
4,847
3,254
2,106
3, 494
3, 640
4,941

312
-1,777
975
-1,593
— 1,148
1,388
146
1,301

1,296
1,015
627
679
395
246
537
542
774

. .

-281
—388
52
-284
-149
291
5
232

N E T I N C O M E $100,000 T O $300,000
1916.
1917.
1918
1919.
1920
1921
1922.
1923
1924

_

N E T I N C O M E $300,000 A N D
1916
19171918
1919
1920.
1921
1922
1923.
1924.
1

_

.

OVER

_

.

. .

_._

.. _

Minus sign (—) indicates decreases.

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 individual returns, calendar years 1914-1924, by income classes
1915

Income classes
Under $1,000
$1,000 to $2,000
$2,000 to $3,000
$3,000 to $4,000
$4,000 to $5,000...

191G

1917

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

85,122
72, 027
150, 553
45, 309
22, 618
12, 953
8. 055
10, 068

1, 516, 938
1,496,878
610, 095
322, 241
319, 356
69, 992
30, 227
16, 350
10, 20(>
11,887
6,449
!
9, 99(5
j
2, 358
|
86(i
I
401
247
380 •
200
179
122
315 i
178
141 I
67

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

82, 754
66, 525
127, 448
34,141
15, 790
8, 672
5,483
6, 008
3,185
5,161
1,189
406
233
130
147
69
114
60
357, 515 I

$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..$100,000 to $500,000-.$500,000 to $1,000,000$1,000,000 and over..Total.Married women making separate returns
from husbands
Total number of returns filed1

336,652

429, 401

3,472,890 i

4,425,114

357,515

336,

437,

3,472,890 j

4,425,114

120

652

5, en
10, 452
2,900

1,284
726
427
469
245
37(i
206

036

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

93921—26

3




28

STATISTICS OF INCOME

Number of individual returns, calendar years 1914—1924, by income classes—Con.
Income classes
U n d e r $1,000
$1,000 t o $ 2 , 0 0 0 . - $2,000 t o $3,000
$3,000 t o $4,000
$4,000 t o $5,000
$5,000 t o $10,000
$10,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000.-1
$40,000 to $50,000
$50,000 t o $100,000
$100,000 t o $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $1,000,000—
$1,000,000 a n d over

i

:

Total..

' 5,332,700

Married women making separate re- |
turns from husbands
Tota Jnumber of returns filed..

Individual returns, calendar years 1913—1924, showing number of returns and net
income
Number of returns
Percent of total

Year
Total

1913
1914
1915
1916
1917
19)8
1919
1920
1921
1922
1923
1924

Net income

Taxable

1
357, 598
357, 515
1 336, 652
362, 970
i 437, 036
3 3, 472, 890 2, 707, 234
3, 392, 863
3 4, 425,114
3 5, 332, 760 . 4,231, 181
3 7, 259, 944 5,518,310
3
3, 589, 985
6, 662,176
3,681.249
6, 787, 481
4, 270, 121
7, 698, 321
4, 489, 698
7, 369, 788

Nontaxable

Taxable

Amount

Nontaxable
2

1

74, 066
765, 656
1,032,251
1,101,579
1,741,634
3, 072,191
3, 106, 232
3, 428, 200
2, 880, 090

83 " " " I 7 ~
78
22
77
23
79
21
76
24
54
46
46
54
45
55
39
61

$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
25, 700, 000, 000

Increase or
decrease from
previous year

$100, 000, 000
600, 000, 000
1, 700, 000, 000
7, 400, 000, 000
2, 300, 000, 000
3, 900, 000. 000
3, 800, 000, 000
* - 4 , 1 0 0 , 000, 000
1, 800, 000, 000
3, 500, 000, 000
800, COO, 000

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




29

STATISTICS OF INCOME

Corporation returns, calendar years 1909-1924, showing total number, number and
per cent reporting net income and reporting no net income, and net income
Net income

Number of returns
P e r c e n t of total

Year
Reporting
net income

Total

1909
1910
1911
1912
1913
1914
1915
1916
1917
1918..1919
1920
1921
1922 .
1923-....
1924

Reporting j

nonet
income

i 52, 498
1
54, 040
1
55, 129
i 61,116
188,866
1/4,205
190,911
206, 984
232, 079
202, 061
209, 634
203, 233
171,239
212, 535
233.339
236, 389

262.
270,
288,
305,
316,
2 299,
-9 366,
341,
351,
317,
320,
345,
356,
382,
398,
417,

j Report1 ing net
income

RPnOrt.
l3Ort

T
209, 992
216,162
233, 223
244,220 |
128,043 !
125, 240
175, 532
134, 269
119, 347
115,518 I
110,564
142,362 !
185, 158
170, 348
165, 594
181,032

Increase or
decrease from
previous y e a r

Amount

$3, 590,
3, 761,
3, 503,
4,151,
4, 714,
3, 940,
5, 310,
8, 766,
10, 730,
8, 362,
9, 412,
7, 903,
4, 336,
6, 964,
8, 322,
7, 587,

000, 000
000, 000
000, 000
000, 000
000, 000
000, 000
000, 000
000, 000
000, 000
000, 000
000, 000
000, 000
000, 000
000, 000
000, 000
000, 000

$171, 000. 000
- 2 5 8 , 000, 000
648, COO, 000
563, 000, 000
3
- 7 7 4 , 000, 000
1, 370,000, 000
3,456, 000, 000
1, 964, 000, 000
-2,368,000,000
1, 050, 000, 000
-1,509,000,000
-3,567,000,000
2, 628, 000, 000
1, 358, 000, 000
3
- 7 3 5 , 000, 000
3

3
3
3

1

R e t u r n s showing net income in excess of $5,000 e x e m p t i o n .
1915 contains a p p r o x i m a t e l y 30,000 r e t u r n s showing no net income which p r o p e r l y belong a n d should
be included in 1914. (See A n n u a l R e p o r t , Commissioner of I n t e r n a l R e v e n u e , 1916, p . 26.)
3
A m i n u s sign (—) indicates decrease,
2

Income and profits taxes in individual and corporation returns, calendar years 1913—
1924
Individual

Year
1913 i
1914 i
1915 i
1916
1917
1918
1919
1920
1921
1922.
1923
1924....

Normal tax
| $12,728,038
! 16,559,493
i 23,995,777
! 51,440,558
156,897,441
476,432,808
468,104,801
478,249,919
308, 059, 422
355, 409, 840
j 2 285,605,298
i 3 227,157,265

_

Surtax

1913 1
1914 i
1915 i
1916_
1917_
1918.

1922
1923
1924...

War-excessprofits tax

Total tax

$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
437, 540, 797

Partnership |
Year

War-excess- Tax on capital

Corporation
Income tax

War-profits
and excessprofits tax

$43,127, 740
39,144, 532
56, 993, 657
171, 805,150
503, 698, 029 $1, 638, 747, 740
$103,887,984 |
653,198,483 2, 505, 565, 939
743, 535, 888 1,431,805,690
636, 508, 292
988, 726, 351
366, 443, 621
335,131, 811
775, 310,154
6 8, 466,114
937,106, 798
881,549,546

Total tax
5

$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, 26S
937,106, 798
881, 549, 546

Grand total

$71,381, 275
80,190, 694
124, 937,252
345,191, 844
2, 937,826, 707
4,286,486,257
3,444,971, 682
2, 700, 288, 329
1,420,962, 538
1, 644, 833, 576
1, 600, 758, 303
1, 585, 814, 936

1
Annual Report of Commissioner of Internal Revenue for fiscal year ended June 30 immediately following the year shown above.
2
Net after deducting 25 par cent reduction provided for in the revenue act of 1924.
3
Net after deducting 25 per cent of tax on earned net income provided for in the revenue act of 1924.
* Net after deducting 25 per cent of tax on earned net income plus 12^ per cent on capital net loss provided
for5 in the revenue act of 1924.
Includes excise tax, $10,071,077, act of Aug. 5, 1909.
6
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.




30

STATISTICS OF INCOME

Individual returns, net income reported for calendar years 1916-192',', by income
classes
Net income
Income classes
1918

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

$624, 6G9, 015
1,037,247,977
1, 235, 015, 786
822,6(11,658
722, 795, 474
357, 355, 318
505, 859, 406
271,938,017
256,771,325
464, 263, 644

$2,829,113,151
$2, 232,354, 577
3, 626, 824, 833
3, 807, 286, 365
3,535,219,007 |
4, 513, 264, 030
2,145, 690, 016 I 2, 954,137, 253
1, 736, 548, 050 I
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

Total _

$2,461,137,000
2, 0134, 977, 328
2,115,864,601
1, 827, 508,088
], 687,165,619
1, 042. 320, 083
846, 894, 335
400, 492, 040
474, 65.1,960
209,904,969
214,631,270
206, 835, 914
13, 652, 383, 207

15, 924, 639, 355

19, 859,491,448

Net income
Income classes
1920

1921

1923

1924

I
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

050, 066, 618
184, 543, 368
039, 607, 239
068, 330, 963
547, 904, 786
307, 785,113
810, 386, 333
265,511,505 1
215,138,673 I
89,313,552
79,962, 894
77, 078,139

I 23, 735, 629,183

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

!

19,577,212,528

$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
200, 203, 553
266. 814, 381
116,672,075
107, 670, 678
141,386,993

$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

$235, 451, 546
3, 564,474,084
5, 277,147,446
6, 827, 924,126
2,991,187, 9052, 855, 396, 811
1, 599, 848, 363
1,066, 783, 643
377, 644,950
374, 609,374
171,248,552
158,462,179
155, 974, 475
25, 656,153, 454

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

Individual returns, tax yield for calendar years 1916-192^, by income classes
Tax yield
Income classes
1918
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_




1919

I
$775, 804
6, 301,183
11,637,014
11,602,681
16,298,587
12,423,481
24, 007, 267
17,951.410
20,901,911
51,487,358
173, 386, 694

$16,243,504
9,097,378
18,283,457
44,066,389 •
80, 695,149
76,593,344 i
85,027,556 i
55,766,236 I
86,718,157 I
50,227,598 j
59, 349,187 j
109,424,999 |
691, 492, 954

$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
99, 026,996

1,127, 721, 835

1, 269, 630,104

STATISTICS OF INCOME

31

Individual returns, tax yield for calendar years 1916-1924, by income classes—Con .
Tax yield
Income classes

'
I

Under $1,000
I
$1,000 to $2,000
i
$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
I
$50,000 to $100,000
i
$100,000 to $150,000
!
$150,000 to $300,000..- !
$300,000 to $500,000
i
$500,000 to $1,000,000.. J
$1,000,000 and over
:
Total

1920

1921

1922

1924

1923

$36, 859, 732
45,507,821
83,496,116
97,886,033
172, 259, 321
154, 265, 276
163, 717, 719
86, 587, 694
92, 604,423
47, 043,461
45, 641, 005
49,185,085

$173, 678
29,160, 654
20, 712, 373
42, 743, 604
68, 871,422
126,886,410
112, 909, 840
115,711,635
52, 330, 05G
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

$145, 629
10,432, 394
10, 207, 284
26, 865, 387
28, 827, 944
78,068, 669
109,359,811
136, 636,004
75,677, 735
92,480, 898
45, 771,131
42, 585, 301
47, 207, 203

I 1,075, 053, 686

719, 387,106

861, 057, 308

663, 651, 505

704,265, 390

Individual returns, average tax and average rate of tax per individual, calendar years
1916—1924, by income classes
1916
Income classes

1917

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

Average
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

396. 60

General average..

1918

2.75

199.11

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
89, 871. 89
18.27
23. 93 207, 237. 82
27.63 392, 326. 67
35. 65 1,326,645.51
5.06

Under $1,000
$1,000 to $2,000
$2,000 to $3,000
$3,000 to $5,000
$5,000 to $10,000
$10,000 to $25,000
$25,000 to $50.000
$50,000 to $100,000
$100,000 to $150,000
$150,000 to $300,000
$300,000 to $500,000
$500,000 to $1,000,000
$1,000,000 and over
General average.




...

254. 85

Average
tax per
individual

Average
tax per
individual

$12. 83
18.00
64.31
208. 59
1, 014. 45
4,134. 44
13,990.81
39, 793. 93
87,497. 50
202, 425. 96
403, 323. 45
,523,492.25

0.87
.74
1. 68
3. 10
6. 83
12.13
20. 79
33.12
43. 94
54. 08
59. 42
64.87

238. 08

6.39

i

;

$13.80 |
17. 71 i
62.44 j

214.92 i
1,002.50 ;
4,001.90 i
:
13,538.22 i
j 39,519.71 |
1
87,116.11 !
: 196,834.56 |
1
371,065.08 !
1,490,457.12 I
148.08 i

1.19
.98
2. 35
4, 34
8.20
13.32
21.69
33.68
44. 64
54.77
58.65
64. 65

1921

1920
Income classes

Average
rate of
tax (per
cent)

$0.43
0.91
11. 95
.74
9.32
39. 87
1.66
194. 97
3.19
958. 76
6.76
3, 900. 71
11. 80
13. 274. 25
20. 20
32. .61 38, 280. 95
43.04
83, 215.14
52. 67 196, 664. 38
57. 08 398, 604. 30
63.81 1,490,177.43
4.53

107.98 f

Average
rate of
tax (per
cent}
0.08
.81
.39
1.05
2.90
6. 48
11. 53
19. 87
32.00
42.14
51. 94
58, 70
63. 59
3.67

32

STATISTICS OF INCOME

Individual returns, average tax and average rate of tax per individual, calendar
years 1916-1924) by income classes—Continued
1922
Income classes
j tax per
I 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 . . .

1923
Average j Average
Average i
rate of I tax per
rate of j tax per
tax (per individual
cent)
| cent) I individual

!
I
!
!

$0.61 S
10.96 i
9.73
39.94 i
179. 85 i
816.60 I
3,542.98
12,007.71
! 32,859.16

General average..

63
60
03
24

126. 86

74,
140,
239,
739,

0. 10
.75
.40
1.06
2.66
5.48
10.40
17.89
27.42
37.03
37.27
35.81
35.02

i
!
I
I
:

86.21

2.04
4.06
7.67
13.06
19.85
23.83
25. 42
26. 81
23.53

$0.42
4.32
4.83
14.92
65.92
408. 27
2, 323. 79
8, 639.10
24, 690. 94
49, 296. 85
100,155. 65
175, 972. 32
629, 429. 37

26.87
30.27

2.67

$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

4.04

686.
738.
499.
069.

!
|
I
|
!

Average
rate of
tax (per
cent)

95.56

2.74

0.13 |
.49 !

0.06
.29
.19
.39
.96
2.73
6.84
12.81
20.04
24.69
26.73

Individual returns, total income distributed by main sources for calendar years 19161924
Income
Source of income

1918

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.

51,478,346,372 :

$3,648,437,902

8,267,391,550

3,010,404, 924

Total.

12, 897, 846,872

643,802, 657

j

4, 630,455,322

7,607,107, 930
684,343,399

975,679,666

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

including

3,958, 670,028

4,488,751,296

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

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

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

Net income

!

3,861,150,687

4,469,901,354

4, 847, 914, 601

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

Total income .
General deductions...

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

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

16,298,577,620

2 11,191,246,207

3 15,924,639,355

Income
Source of income

1919

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

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

Net income
1
2
3

$10, 755, 692, 651

$15,270,373,354

$13, 813,169,165

6, 708,344, 984

5,927,327,538

4, 170,363,591

21,197, 700, 892

17 983,532, 756

1,019,094,265

1,047,423, 738

1 177. 957. 882

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

1,709,299,428
2,735, 845, 795

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

4,973,648,190
.

... ..

5,492,5C8, 961

5 345,249,176

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

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

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

3 19,859,491,448

i 23, 735,629,183

3 19,577,212, 528

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




1921

17,464,037, 635

Total

Total income
General deductions

1920

33

STATISTICS OF INCOME

Individual returns, total income distributed by main sources for calendar years 1916—
1924—Continued
Income
Source of income
1922

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

1923

$13,693,992, 791

$14,230,208,826

1924

$13,617,662,626

5,258,250,071

7,587,171,983

8,079,210,923

18, 952,242,862

21,817,380,809

21,696,873,549

1,224, 928, 998

1,816,280,109

2,009,716,478

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

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

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

2,621,492,594
3,250, 913,954

Total

5,919,665,492

7,501,546,994

7, 882,123,026

Total income
General deductions
Net income _ .

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

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

29, 578,996,575
3,922,843,121

24,840,137,364

125,656,153,454

1

1

21,336,212,534

1

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

In the study of the foregoing table it should be observed that in
all 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 allocated to the several sources, but are
given in aggregate under "General deductions."
The growth in the number of income tax returns of individuals,
by States, from 1916-1924, inclusive, showing the net income, and
the tax, as well as the fluctuation in the average net income and
average tax per return, is exhibited in the accompanying Basic
Table 16.
FARM INCOME AND EXPENSES
There is presented herein an analysis of the data reported on
69,601 schedules of farm income and expenses, Form 1040F, for
the year 1923, filed by individuals in support of the profit or loss
from farm operations shown in their income tax returns. Of these
schedules 49,584, showing a net profit from farming of $90,403,873,
represent approximately one-fourth of the 185,446 individuals who
reported a net profit of $356,692,518 from agriculture and related
industries for that year (See Statistics of Income for 1923, p. 9).
There are 20,017 schedules showing net loss with a total deficit of
$45,631,797. These schedules do not form a part of the above mentioned 185,446 returns, which returns were restricted to those showing
net profit from agriculture and related industries.




34

STATISTICS OF INCOME

The farm income and expenses reported in the schedules are distributed in Table 1 according to those showing a net profit and those
showing a net loss and in Table 2 according to those reporting rent
paid and those reporting no rent paid for farms. The gross profits
from farms shown in the 69,601 schedules amount to $383,404,701.
The net profits on schedules showing profits are $90,403,873, and the
net losses on schedules showing deficits are $45,631,797, with an excess of net profits over net losses for all the schedules amounting to
$44,772,076. There are 12,784 schedules showing deductions on
account of rent paid for farms. The gross profits in these schedules
amount to $103,487,907, with net profits of $20,848,251, net losses
of $7,931,383, and an excess of net profits over net losses amounting
vo $12,916,868. The individuals who did not pay rent for farms number 56,817, with aggregate gross profits from farming of $279,916,794,
net profits of $69,555,622 and net losses of $37,700,414, leaving an
excess of net profits over net losses amounting to $31,855,208.
The distribution of farm income and expenses by States and
Territories, segregated according to those reporting rent paid and
those reporting no rent paid for farms, also according to those showing
net profits and those showing net losses, is given in Tables 3-7,
inclusive.
TABLE 1.—Farm schedules of individuals filed for the calendar year 1923, classified
according to those reporting net profit and those reporting net loss—number, gross
profit, net profit, net loss, net profit less net loss, State and local taxes, rent paid
for farms, and all other expenses

Distribution

Num
ber

Gross
profit i

Net loss

N e t profit

Individuals reporting net profit:
1. Paying rent
for farms
993 $81, 217, 635 $20,
1,848,251
2. Not paying
rent for farms _ 39,591 209,053,573 69, 555,622
Totalland2__ 49,584 290, 271, 2
Individuals reporting net loss:
3. Paying rent
for farms
2,791 22, 270, 272
4. Not paying
rent for farms. 17, 226 70,863,221
Total 3 and 4 . . 20,017 93,133,493

Net profit
less net
loss 2

Expenses
State and Rent paid
local taxes for farms All o t h e r

>,848, 251 $3, 269,189 $7, 747,499 $49,, 352, 696
>
i9,555, 622 14,

90,403,873.

8,584

$7,931,383 - 7 , 9 3 1 , 3 8 3 1,658,649
37,700,41

124,499,367

90,403,873 18, 267, 773 7, 747,499 173,852, 063

2,380,833 26,162,173

-37,700,414 8 , 0 3 1 , 4 2 1 . .

100,532,214

...45,631,797 - 4 5 , 631, 797 9,690, 070 2,380,833 126, 694,387

Grand total___ 69,6011383,404,701 90, 403, 873j45, 631, 797 44, 772,076 27,957,843 10,128, 332,300, 546,450
1

Includes receipts from sale of livestock and livestock products raised, crops and crop products grown,
and profit from sale of purchased livestock, crops, etc., but not purchase price.
2
A minus sign (—) indicates excess of net loss.




STATISTICS OF INCOME

35

TABLE 2.—Farm schedules of individuals filed for the calendar year 1923, classified
according to those paying rent and those not 'paying rent for farms—number,
gross profit, net profit, net loss, net profit less net loss, State and local taxes, rent
paid for farms, and all other expenses
Distribution

Number

Gross
profit i

N e t profit

Expenses
| N e t profit
N e t loss ; less net
State andi R e n t paid
|
loSS 2
.ocal taxes for farms

4 ,-,
fh
Ail ottier

Individuals paying
rent for farms:
1. Reporting net
profit
$20,848, 251 $3, 269,189 $7,747,499 $49,352, 696
9,993 $81, 217,635 $20, 84.8, 251
2. Reporting net
$7,931,383! - 7 , 9 3 1 , 3 8 3 1, 658, 649 2,380,833 26,162,173
22, 270, 272
loss
2,791
Total land 2 . . 12, 784 103,487,907 20, 848,251 7,931,383

12,916,868 4,927,838 10,128, 332| 75, 514,869
•
|

Individuals not paying rent for farms:
3. Reporting net
profit
39, 591 209,053, 573 69, 555, 622
j 69, 555, 622! 14,998, 584
4. Reporting net
37,700,4141-37,700,414 8,031,421
loss
17,226 70,863, 221

Total 3 and 4. _56, 817 279,916, 794 69,555, 622 37,700,414! 31,855,, 208|23,030, 005!.
Grand total... 69, 601 383, 404, 701 90,403,873 45, 631, 797

124, 499,367
100, 532, 214
225,031, 581

44, 772,076 27,957, 843s 10,128,332300, 546, 450

1
Includes receipts from sale of livestock and livestock products raised, crops and crop products grown,
and profit from sale of purchased livestock, crops, etc., but not purchase price.
2
A minus sign (—) indicates excess of net loss.

TABLE 3.—Farm schedules filed by individuals for the calendar year 1923, distributed by States and Territories—number, gross profit, net profit, net loss, net
profit less net loss, State and local taxes, rent paid for farms, and all other expenses
State and Territories Number

Gross
profit 2

Net
profit

i N e t loss

Expenses
Net profit
less net
State and Rent paid
loss 3
local taxes1 for farms All other

Alabama
$802,151 $148,424 $178,918 -$30,494
$31,7111
$9,543j $791,391
15Alaska1
123,791| 2, 052, 329
164, 614;
362
463,914i
! 804, 648 639,1461 175, 232
,
Arizona
34,681 1, 535, 212
43, 400!
90
341,905 -217, 222!
. 396,071 124, 683
,
Arkansas.
11,042 79, 200, 345 13,701, 637 12,577, 212 , 124,425J 5, 345, 086 2,501,759 70, 229, 075
California.
164, 303 7, 322,730
1,788
938,327
,082,9111
841, 572
Colorado
9,411,516 2,021,238
54, 286! 3, 775,479
553
285, 429 737,310 405, 643
331, 6671
123,997
C onnecti cut
. . 163,668 127,625
_
5,315!
706, 690
792,979
213
36,0431
44,931
Delaware
23,937
280, 616
2,976
381,672
125
159,094
-135,157
31,125
District of Columbia
557, 082 442,674 133,759
5, 623 1, 201, 953
172
308,9151
40,591
Florida
167, 264 286,834 -119, 5701
073,310
10,167 1,150, 253
169
32,460
Georgia
7,544
122, 345!
11, 669
144,364
6
64,555
-57,011
23, 323
Hawaii
_
78,867 2,678,183
677 3. 372, 594J 725,795 373,691
352,104
263,440
Idaho
621, 749 16,762,052
4,304 22^ 560, 8561 6,475,085 3,336,441
, 138, 644| 2,038, 211
Illinois. __
8,880,141 2,007,006 1,003,949
103,572: 6, 543, 334
2,346
, 003,057 1,230,178
Indiana
12, 881 69,771,420 20,578,887 3, 089, 533 ,489,354 5,447, 417 2,758,459! 44, 076,190
Iowa
606, 552! 16, 300,702
6,067 24, 073, 4001 6, 906, 5271,963,170
,943,357 2, 222,789
Kansas
, 142,445 981, 843 449, 650
145, 874| 3, 091,851
770
532,193
372, 527
Kentucky
» 107, 257 905, 476 405,848
,
96,3241 4, 274,914
492
499, 628
236, 391
Louisiana
_
707, 288 .80,750
25,1661
762,180
133
190,715
-109,965'
29,907
Maine
402, 235 437, 529
12,661' 1, 843, 478
1,,964,277
466
- 3 5 , 2941
143, 432
Maryland.._
22, 516 5, 603, 924
457 5,i, 374, 002 429, 397 825, 950 -396, 553, 144,115
Massachusetts
,
11,410 2, 293,927
611
763, 5541 -408,157!
167, 516
Michigan
2,! 064, 696 355, 397
88, 261 3, 569, 955
1, 2821 4,:, 826, 486 1,429,534 684,104|
745,430
422, 840
Minnesota
70, 638 1, 228, 076
148 1,,276,677, 117,497
262, 776
-145,279
117,242
Mississippi
24, 075 1, 284, 908
237
474, 761
-251, 585
73,905
223,176
Missouri
1,, 131, 303;
129,323! 4, 246, 691
820 5,\, 007, 278
514,897
373,242
258,022
888,139
Montana
.
,928,744 1, 717, 827
690, 676 17,137,359
Nebraska
_ _ 5,048 27,474,606 8,975,719 1,046,975
132, 019
294, 885
73,3811 2,193, 695
150, 657
252 2, 712,618
426,904
Nevada
— "'
549,550
144, 859
-70,758|
1, 492!
91
15, 668
495,952
74,10.1
New Hampshire
474,"
23,330' 3, 663, 592
551
175, 558!
140,393
751,999
277,913
New Jersey
201 i
34, 4301 1,306, 482
205,934
70,198'
617,044
379,9761 174, 0421
New Mexico
1
Alaska included in the State of Washington.
2
Includes receipts from sale of livestock and livestock products raised, crops and crop products grown,
and profit from sale of purchased livestock, crops, etc., but not purchase price.
3
A minus sign (—) indicates excess of net loss.
4 .

93921—26-

4




•

•"

• ' "

36

STATISTICS OF INCOME

TABLE 3.—Farm schedules filed by individuals for the calendar year 1923, distributed by States and Territories—number, gross profit, net profit, net loss, net profit
less net loss, State and local taxes, rent paid for farms, and all other expenses—Con.
States and Territories
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

Number

Gross
profit i

Expenses
N e t profit Net loss

State and Rent paid
local taxes for farms

A11
A11

•.,
$686,919 $173, 048 $14, 210,373
2,686 $13,8: 826 $2,217,74:^ $3, 412, 257
43 },
175,
648,078
9,885
70, 633
25,092
65
842,817
230,395
776,487
708,919
844,607
592, 586
23,926 3, 295, 663
1,130
3,
"' •
622,924
123, 744 5, 096. 533
1,588
6, 098, 891 1,446, 284 1,190, 594
402,157
141,703
_
436
61, 658 1,677,163
1, 872,416 394,049
.
243,578 6,713,795
509,826
1,165
8, 226, 670 1, 521,774 762, 303
2, 245, 481
34, 234 7,101, 447
_ 1,524
379,194
460, 865 1,191,471
448,188
40
10, 338
1,916
323, 633
16, 373 153,182
45,103
137
32,089
45, 239 1,204,315
747,038 510, 498
178, 327 5, 843,756
768, 626 2, 527, 036 598, 340
2,008
817,847
29,582 1, 395, 725
470,158 259,980 345, 781
378
130,652
285, 663 4, 433, 212
718,113 2,303, 074 543, 817
682
239,981
45, 385
270,721
451,378 171,111
106
27,671
27, 260
75,048
827, 603
230
10, 256
1,011,618 205, 056
43, 751
433
42, 346 2, 463, 686
110, 414
2, 537, 255 364,174 443,365
156, 700
769,157
1,542
9,923, 867 1, 617, 927 1, 609,805
67,237
414,702
3,917
106
449, 669
66, 340
31, 947 .
104,873 6, 031,707
9, 541, 915 3,182, 755 502, 503
725,083
2,718
136, 546
777,704
22 900
40,430
116
880, 434 175, 946
69^601 383. 404, 701 90, 403,873)45, 631,797 44, 772, 076 27,957,843 10,128, 332^00, 546, 450

_

1
Includes receipts from sale of livestock and livestock products raised, crops and crop products grown,
and profit from sale of purchased livestock, crops, etc., but not purchase price.
2
A minus sign (—) indicates excess of net loss.

TABLE 4.—Farm schedules filed by individuals reporting net profit from farms for
the calendar year 1923, distributed by States and Territories—number, gross
profit, net profit, State and local taxes, rent paid for farms, and all other expenses
Expenses
States and Territories

ber

Gross profit 2

Net profit

State and
local taxes

Rent paid
for farms

All other

$415, 236
Alabama
_
$20,535
$6, 848
$148, 424
$591,043
90
Alaska 1
1,497, 890
Arizona-..
105, 727
113,401
639,146
2 356 164
269
Arkansas
.
717,872
124, 683
20,124
16, 761
879,440
45
1,737,354
13, 701, 637
2, 821, 353
California
54,917, 790
36, 657, 446
6 297
116,713
547, 034
Colorado
4,493, 663
2 021, 238
7 178 648
1 287
2,474, 634
Connecticut _.
82, 584
44, 265
737,310
367
3, 338, 793
391, 731
5,155
Delaware.
163, 668
143
588, 311
27,757
7,415
475
34, 821
District of Columbia
23,937
32
66, 648
4,918
442, 674
33,188
Florida- . .
925, 966
110
1, 406, 746
4,155
Georgia
16 007
504,472
167 264
691 898
67
Hawaii
39,511
7,544
4,288
12, 374
63,717
55, 403
725, 795
159, 927
Idaho.
2,544 015
1, 602, 890
462
Illinois
523, 589
9,057,120
6,475,085
1,470, 437
17, 526, 231
3,279
69, 324
759, 918
Indiana
6,084 252
2,007,006
3, 248,004
1 531
Iowa
2, 386, 930
31, 539, 388
4, 215,471
20, 578, 887
58, 720, 676
10,972
415,839
9,858, 673
Kansas
1, 570, 386
6,906, 527
18, 751, 425
4,746
Kentucky
1,969,773
103,300
981,843
202, 800
3 317, 716
542
76,142
2, 566,186
Louisiana. .
905,476
138, 921
3, 686, 725
326
5,827
Maine
11 306
318,120
80 750
416 003
65
Maryland
807, 750
8,152
402, 235
1, 300,145
82,008
260
3, 319,041
15,360
Massachusetts
244
429, 397
68, 371
3, 832,169
4,775
661,368
Michigan
1, 090, 345
355, 397
68, 805
305
77,316
2,089, 548
Minnesota
1, 429, 534
279,850
902
3 876 248
Mississippi
427, 327
117,497
40, 359
31, 688
616, 871
6S
Missouri
223,176
30, 277
8,106
450,355
711,914
107
2,304, 594
147, 922
89, 294
3,429, 949
888,139
Montana
510
564, 433
12, 673, 395
Nebraska
23, 623, 040
1, 409, 493
4, 420
8,975, 719
N e v a d a . - . _ __
426,904
63,663
1,605, 778
2, 202, 714
106, 369
181
334, 076
74,101
9, 032
New Hampshire..
54
1,436
249,507
751, 999
21, 401
334
3, 057, 809
109, 397
New Jersey
2,175, 012
141
379, 976
20, 066
814, 763
New Mexico
44,621
1, 259, 426
122, 241
8, 817, 839
2, 217, 743
New York . ._ ._.
1,559
348, 412
6,129, 443
3,683
464, 086
46
230.395
719, 930
21,766
North Carolina
708,919
15, 099
539
229, 355
1,194,781
North Dakota
2.148,154
87, 747
4, 473, 939
1, 446, 284
Ohio
1,079
408,175
2,531,733
15,197
249
394. 049
998, 590
75,478
Oklahoma
513, 866
1,521,774
Oregon. . .
6, 327, 902
320, 337
4, 319, 704
166,147
850
1,191,471
8, 660, 433
175, 636
14,549
2, 278,77V
Pennsylvania _ - .. _. 9
135, 973
2,504
16, 373
Rhode Island
117, 096
1
Alaska included in the State of Washington.
2
Includes receipts from sale of livestock ami livestock products raised, crops and crop products grown,
and profit from sale of purchased livestock, crops, etc., but not purchase price.




37

STATISTICS OF INCOME

TABLE 4.—Farm schedules filed by individuals reporting net profit from farms for
the calendar year 1923, distributed by States and Territories—number, gross profit,
net profit, State and local taxes, rent paid for farms, and all other expenses—Con,
Expenses
States and Territories

So uth C arol ina
South Dakota
Tennessee
Texas. _ _ _ . . . .
Utah

Vermont
Virginia Washington, . . . .
West Virginia
Wisconsin
.. .
Wyoming

.

_ __.

Total

Num- Gross profit l
ber

Net profit

State and
local taxes

Rent paid
for farms

All o t h e r

113
1,545
199
567
87
164
225
957
54
2, 345
71

$1,629,128
7, 081, 627
891, 332
5, 877, 459
394, 706
810,117
1,701,347
6, 816, 268
325,634
8,434, 920
564,903

$510,498
2, 527, 036
259,980
2, 303, 074
171,111
205,056
364,174
1, 617,927
66,340
3,182, 755
175, 946

$28,970
547,116
72, 270
193, 230
19, 669
32, 386
53, 427
423,258
11,594
594, 627
22,121

$41,989
139, 014
11,677
251,150
26,796
8, 464
32,028
117,377
3,207
88, 810
13, 621

$1,047,671
3,868,461
547,405
3,130,005
177,130
564,211
1, 251, 718
4, 657, 706
244,493
4,568, 728
353, 215

49, 584

290, 271, 208

90,403, 873

18,267,773

7, 747, 499

173, 852, 063

^ Includes receipts from sale of livestock and livestock products raised, crops and crop products grown,
and profit from sale of purchased livestock, crops, etc., but not purchase price.

TABLE 5.—Farm schedules filed by individuals reporting net loss from farms, for
the calendar year 1923, distributed by States and Territories—number, gross
profit, net loss, State and local taxes, rent paid for farms, and all other expenses
Expenses
States and Territories

Number

Gross profit ;

Net loss

State and
local taxes

Rent x>aid
for farms

Alabama..
$178, 918
$11,176
$211,108
67
Alaska 1__.
Arizona .
448, 484
175, 232
51, 213
93
Arkansas
516, 631
341,905
45
23, 276
California
24,282, 555 12,577,212
2, 523, 733
4, 745
Colorado
501
2, 232,868
938. 327
294, 538
Connecticut
186
946,636
405, 643
41, 413
70
Delaware
204,668
17.174
127, 625
93
District of Columbia.
213,968
23, 710
159, 094
62
Florida
150,336
7, 403
133, 759
102
381,412
16, 453
Georgia
286, 834
3
58, 628
10,949
Hawaii
64, 555
215
828,579
103,513
Idaho
373, 691
1,025
5,034,425
567,774
Illinois
3,336,441
815
2, 795,889
470, 260
Indiana .
1,003, 949
Iowa
1,909 | 11,050,744
1, 231, 946
3,089, 533
Kansas
I 1,321 !
5, 321, 975 1,963,170
652, 403
Kentucky
228
824, 729
109, 727
449, 650
Louisiana
166 I 1, 420,532
97,470
405, 848
Maine
68 !
291, 285
18,601
190,715
Maryland
200 :
664,132
61, 424
437, 529
Massachusetts
213 i 1, 541, 833
75, 744
825, 950
Michigan
306 ! :
974, 351
98,711
763,554
Minnesota
380
950,238
142, 990
684, 104
Mississippi
80 !
659, 806
76, 883
262, 776
Missouri
130 I
419,389
43, 628
474.761
Montana
310 I
1, 577, 329
110,100
514,897
Nebraska
628
3, 851, 566
308, 334
1,046,975
Nevada
71 '
509, 904
44, 288
132,019
New Hampshire .
37 :
161, 876
6, 636
144,859
New Jersey
217
1, 082, 584
66,161
474,086
Now Mexico.
60
357, 618
25,577
174,042
New York
j 1,127
5,057, 987
338, 507
3, 412, 257
19
North Carolina.
__
122,887
3, 326
70, 633
North Dakota.
591
1,628,333
363, 231
844, 607
509
Ohio
1, 624, 952 1,190, 594
214, 749
187
Oklahoma
873,826
66, 225
402,157
398
Oregon
1,898, 708
189, 489
762, 303
674
Pennsylvania
2, 800, 432 2, 245, 481
203, 558
Rhode Island
31
187, 660
7, 834
153,182
24
117,910
3,119
South Carolina
45,103
463 :
1,686, 999
270,731
South Dakota
598, 340
179 i
578, 826
58, 382
345, 781
Tennessee
115
840, 654
46, 751
543,817
Texas
19
7, 591
56. 672
45, 385
Utah
_!
1
Alaska included in the State of Washington.
2
Includes receipts from sale of livestock and livestock products raised, crops and
and profit from sale of purchased livestock, crops, etc., but not purchase price.




$2, 695
18,064
17, 920
764, 405
47, 590
10,021
160
2,501
705
6,012
7,381
23, 464
98,160
34, 248
371, 529
190,713
42, 574
20,182
19,339 I

4,509
7,156
6,635 !
10,945 !
44,950 I
15,969 I
40,029 !
126,243 i
9,718 !
56 !
1,929 !
14,364 ;
50,807
6,202 !
8,827 !
35,997 !
46,461 I
77,431 I
19,685
1,916 !
3,250 !
39,313 |
17,905 i
34,513
875

All other
$378,155
554,439
817,340
33, 571,629
2, 829,067
1, 300,845
314,959
346, 851
275,987
645, 781
104, 853
1, 075, 293
7,704,932
3, 295, 330
12, 536, 802
6, 442, 029
1,122,078
1, 708, 728
444,060
1,035,728
2, 284, 883
1, 632, 559
1,480,407
800,749
834, 553
1,942,097
4, 463, 964
587,917
300,043
1,488, 580
491, 719
8, 080, 930
183,992
2,100,882
2, 504, 800
1,163,297
2, 394, 091
4, 822, 670
331, 092
156, 644
1,975, 295
848, 320
1, 303, 207
93, 591

crop products grown,

38

STATISTICS OF INCOME

TABLE 5.—Farm schedules filed by individuals reporting net loss from farms, for
the calendar year 1923, distributed by States and Territories—number, gross profit,
net loss, State and local taxes, rent paid for farms, and all other expenses—Contd.
Expenses
Number

States and Territories

Vermont
Virginia
Washington...
West VirginiaWisconsin
Wyoming

Gross profit 1

Net loss

State and
local taxes

Rent paid
for farms

All o t h e r

$201, 501
835, 908
3,107, 599
124, 035
1,106, 995
315.531

$75, 048
$11,365
$1,792 j
$263, 392
10,318 j
1,211,968
443, 365
56,987
39,323 |
4, 332,182
1, 609, 805
345,899
710 i
170, 209
20, 353
67, 237
16,063 |
1,462,979
130,456
502, 503
9,279
424, 489
18, 309
136, 546
93,133,,493 ! 45,631,797
493 I
Total
. . . . 20,017
9,690,070
2,380,833 126, 694, 387
. * I n c l u d e s receipts from sale of livestock a n d livestock p r o d u c t s raised, crops a n d crop p r o d u c t s g r o w n ,
Includes rece
from
and profit from sale of p u r c h a s e d livestock, crops, etc., b u t n o t p u r c h a s e price.
60
208
585
52
373
45

TABLE 6.—Farm schedules filed by individuals paying rent for farms, for the calendar year 1923, distributed by States and Territories—number, gross profit, net
profit, net loss, net profit less net loss, State and local taxes, rent paid for farms,
and all other expenses
States and Territories

Number

Gross
profit 2

N e t profit N e t loss

Expenses
I N e t profit
less net State and Rent paid
3
loss
local taxes for farms

A11 t h
Ail otnei

$20,187
19
$137,660
$3,444
$117,587
$13,101
$9, 543
Alabama
$7,C
Alaska >
256, 074
1,234, 590
44,284
871,235
60, 794
94
195,280
123,791
Arizona
19, 120
41,0921 - 2 1 , 972
279, 255
255,539
19
11,007
34,681
Arkansas
L, 694. 21,290,408 3, 229, 401 , 776,104 1,453,297
958,999 2, 501, 839 16,376,273
California
246, 920
2, 264, 381 407, 957
304
156, 81
161,037
164,303 1, 782,224
Colorado
78, 370
286,129
124
28,185
1,556,008
207,759
54,286 1,265,778
Connecticut
4,233
16, 679
2,179
83,233
12,446!
5,315
63,293
Delaware
9, 994
304
2,308
17, "'"
-9,6901
2, 976
22,251
District of Columbia4,084
77, 206
219,137
73,122
5, 512
5, 623
134,880
Florida
45, 901 - 1 7 , 7 1 l |
28, 190
192,346
195, 594
4,296
10,167
Georgia
51, 566 - 5 0 , 9 4 2
62'
97,302
113,951
22,624
11, 669
Hawaii
•
_
69, 966
156, 883
894,103
86,917
51, 887
78, 867
676,432
Idaho
523, 593
5, 768, 045 1,405, 794
882, 201
279,557
621, 749 3,984, 538
Illinois
821
110,411
1, 162, 141 216, 635
106, 224
109,067
103,572
843, 278
Indiana
193
5, 428, 380 673,315 4,755,065 1, 011, 704 2, 758,459 13,611,963
Iowa
5,323! 22,137,191 1,449,105
545, 864
6, 760, 903
903,241
436, 326
606, 552 4, 814,784
Kansas
L, 1751
164,375
252, 530
1,310,709
88,155
90,512
145, 874
986.168
Kentucky
143
34,442
317, or
!
1,410,049
282, 5751
37, 978
96, 324
993,172
Louisiana
9, 752
27, 97"
174,747
18, 225
4, 917
25,166
126,439
Mains
20, 517
26!
37, 440
218, 262
16, 923
4,595
12,661
184,083
Maryland
136, 723 - 2 6 , 403
85!
1, 240,179 110,320
31, 508
22, 516 1, 212, 558
Massachusetts
270,194 - 2 3 3 , 071
49
32, Ik3
280, 386
12,514
11,410
500,533
Michigan
51,117
215
294,J31
1,313,332
243,014
59,812
88, 261
922,245
Minnesota
116,131 - 6 7 , 404
42!
48, 727
489, G(JO
33, 347
76, 638
447,109
Mississippi
131,447
341
46, 725
3h0, 046
11,223
23,r'~
379,550
Missouri
203, 601 - 8 4 , 7 2 2
212
2,196, 929 310, 073
100, 472
93,544
129,323 1,866,590
Montana
346, 506
:,271
8,281,326 2, 205, 835
392,864
690, 676 5,338,457
Nebraska
57, 800 1,859,329
731
1, 320,109 157, 830
100,030
60,260
73,381 1,086, 538
Nevada
1,187
16, 508
6/, 558
15, 321
1, 862
1,492
48, 883
New Hampshire
40, 042
93, 519
494,096
53,477
13,384
23, 330
403,905
New Jersey
74, 859
85, 9.0
47
516, 542
11,061
21,382
34,430
449, 669
New Mexico
523,443
565, 631
3931 3,579,9011
42,188
107,959!
173,048 3, 256,706
New York
34,097
63, 1ob
Hi
280,996
29, 066
5, 287
9, 885
236,758
North Carolina
83,313
114,701
io L!
5ti3,303
31,388
51,691
23,926
456,298
North Dakota.. _
72,782
249, 917
181 i 1,242,120
177,135
72,072
123,744
869.169
Ohio
146, 182
60, 826
871
699, 22 £
41,431
61,658
681,492
Oklahoma
217, 358 - 8 5 , 3 5 6
342, 637
238! 2,271,376
125,279
110,815
243,578 1, 791,704
Oregon
221,890]
78, c45
100!
622,756
22,991!
34,234
709,076
Pennsylvania
22,776 -143,545
25, 287
6!
- 2 2 , 776
300!
1,916
45,847
Rhode Island
149, i.05
3,212
321
680, 018
146,293
6, 704!
45,239
481,782
South Carolina
496! 2, 810, 312 772, 351
162,911
609,440
200, 856
178,327 1, 821, 689
South Dakota
33, 3cO
37,288
212,633
-3,938
9,000
29, 582
177,989
Ten nessee
71,599
2, 276, ,"69 531,014
459,415
68,982
285, 663 1,462,509
Texas
46, 720
3, 555
119,847
43,165
1, 725
27, 671
47,286
Utah
42, 002
9, 555
215, 5b4
32,447
10,256
1C4,085
Vermont
8,746
85, 104
39,652
613,215
45, 852
42, 346
£ 21, 764
Virginia
68!
13,253
295, 2(17
221,333
2111
1,870,454
73,934
158,700 1, 527,496
Washington
112,324
20,333
7, 644
123, 517
12, 6891
3,917
100, 691
West Virginia
6, 220
73, 377
1, 097, 873 281, 640
104,873
714,635
Wisconsin
208, 2631
70,102
05,415
429, 3(53
80, 002
372,394
Wyoming
14, 5871
22,900
19, 482
Total
12,784| 103, 487. 90T :-0, 848,'/ 7, 931, 383 12, 916, 868! 4, 927, 838 10,128, 332 75, 514, 866

:J

i!

1

Alaska i n c l u d e d i n t h e Stuta of W a s h i n g t o n .
I n c l u d e s receipts from sale of livestock a n d livestock p r o d u c t s raised, crops a n d crop p r o d u c t s g r o w n ,
^ n d profit from sale of p u r c h a s e d livestock, crops, etc., b u t n o t p u r c h a s e price.
3
A m i n u s sign (—) indicates excess of n e t loss.
2




39

STATISTICS OF INCOME

TABLE 7.—Farm schedules filed by individuals not 'paying rent for farms for the
calendar year 1923, distributed by States and Territories—number, gross profit,
net profit, net loss, net profit less net loss, State and local taxes, and all other expenses
Expenses

Number

States and Territories

Alabama
Alaska 1
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana

138

I
||

Mary'and.
Michigan
M inm iCola - Mississippi
Missouri
Montana
Nebraska
Nevada
New , Kiinpshire
New Jersey.New M exico
New York
Not (If Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Total _

Gross
profit2

I
|
--

$664, 491

268
71
348
484
429
202
117
162
151
4
559
483
153
558
892
627
401
110
440
372
562
1 067
106
203
608
3,777
179

1, 570, 058
1,116,816
57, 909, 937
7,147,135
2, 729, 421
709, 746
262, 771
1, 337,945
880, 964
25, 043
2,478,491
16,792,611
7,718,000
47, 634, 229
17, 312,497
2,831,736
3, 697,208
532, 541
1, 746,015
4,133. 823
1, 778, 310
3,513,154
786, 987
801,257
2,811,349
19,193, 280
1, 392. 409
428. 394
3, 646, 297
1, 100, 502
10, 295, 925
501, 821
3,213,184
4, 856, 771
1,373.191
5, 955, 294
5, 838,109
298, 346
1, 067, 020
5, 958. 314
1, 257, 525
4,411,544
331,531
796, 084
1,914,040
8,053.413
326,152
8, 444, 042
451, 071

!
I
!
j
j 2,
\
j 1,
j 1,
I
j
| 1,

j 1,
j

.156,817

1

N e t profit

N e t loss

$128,237 ! $165,817
383, 072
105, 563
10, 472, 236
1, 613, 281
451, 181
] 46, 989
23, 633
365, 468
139, 074
6, 920
568,912
5, 069, 291
1,790,371
15,150,507
5, 457, 422
729, 313
588, 459
52, 773
364, 795
319,077
323, 274
1,135,403
68, 770
176, 451
578, 060
6, 769, 884
269, 074
57, 593
658, 480
294, 056
1,052,112
167, 232
594,218
1, 196, 367
333, 223
1, 179,137
1,113,126
16,373
360, 993
1, 754, 685
226, 630
1, 772, 060
124, 391
163. 054
278, 670
1, 322, 660
46, 007
2,901,115
95, 944

114,438
300,813
10,801,108
691, 407
327, 273
123, 392
149,100
129,675
2*0. 933
12, 989
303, 725
2, 812, 848
893, 538
2,416.218
1,417,306
285, 275
371, 406
180, 9( 3
417, 012
689, 227
493. 3f»0
632, 987
146,645
343,314
311,296
700,469
74, 219
143, 672
434, 044
99, 183
2,888,814
36. 536
761, 294
1,117,812
255, 975
544,945
2,023, 591
130, 406
41,891
435, 429
308, 493
472,218
41,830
65, 493
403, 713
1,388,472
59, 593
429,126
7.1,131

N e t profit
less net
loss s

State and

-$37, 580

$28, 267

$673,804

268,634
120, 330
— 195,250
32, 393
- 3 2 8 , 872 4, 386,087
684, 755
921, 874
123, 908
95,812
23, 597
42, 752
-125,467
28, 817
235, 793
35, 079
-101,859
28,164
-6,069
699
265,187
211,553
2, 256, 443 1, 758, 654
896,833
1,121,111
12,734,289 4,435,713
4,040,116
1, 786, 463
444,038
282,015
217,053 j
198.413
-128,190 !
2V0SO
— 5 2 , 217 i 138, 837
-370,150 !
112,607
-170,086 !
155, 002
502,416 I 363,028
-77,875 !
83, 895
—166,863 I
62, (582
266,770
164,478
6,069,415
1, 324, 963
194,855 I
90, 3£7
- 8 6 . 079
13, 806
224', 436
162,174
194,873 I
48,816
-1,235,702
578,960
130, 096
19,805
— 167,076 j
540, 895
78,555 j 550, 852
77, 248
100, 272
634, 192
399,011
-910,465
356,203
—114,033
10, 038
319, 102
25, 385
1,319,256
616, 991
- 8 1 . 863
121, 6.52
1, 299, 842
170, 999
82,561 !
25, 535
97,561 |
35, 0C5
-125,043 J
97,161
-65,812
656, 8S3
— 13,586
25, 727
2,471,989
654, 981
24, 813
20, 948

1,181, 094
1, 279, 673
53,852, 802
5, 540, 506
2,509, 701
643, 397
359,421
1, 067, 073
954, 659
SO, 413
2, 001, 751
12, 777, 514
5, 700,056
30, 464, 227
11,485,918
2,105, 683
3,281,742
635, 741
1,659,395
4. 391, ?6(i.
l,7i J 3, 394
2,647,710
780, 967
905, 358
2, 380,101
11,798,902
1,107,157
500, 667
3, 259, 687
856,813
10,953, 667
411,320
2, 839, 365
4, 227, 364
995,671
4, 922. 091
6, 392; 371
402, 341
722, 533
4, 022, 067
1,217,736
2, 970, 703
223, 435
663, 518
1, 941, 922
7, 462, 392
314,011
5,317,072
405, 310

279, 916, 794 69,555,622 137,700,414 31,855,208

23,030,005

All o t h e r

!25, 031, 581

Alaska included in the State of Washington.
Includes receipts from sale of livestock and livestock products raised, crops and crop products grown
and profit from sale of purchased livestock, crops, etc., but not purchase price.
3
A minus sign (—) indicates excess of net loss.
2




STATISTICS OF INCOME

41

CAPITAL STOCK TAX RETURNS

Data compiled from the capital stock tax returns for the fiscal
year ended June 30, 1925, filed as of July 1, 1924, are presented in
the attached tables. The same general industrial grouping is used
as for the statistics compiled from corporation income tax returns.
The compilation represents the data reported by 407,436 corporations. This number is not exactly comparable with the number
reporting for income tax for the reason that consolidated returns
are permitted for closely affiliated corporations for income tax purposes, whereas separate and distinct capital stock tax returns are
required for each corporation regardless of stock ownership or corporate affiliations.
The returns are segregated into two distinct groups; first, those
which contain statements of assets and liabilities; and second, those
which do not show these data. Furthermore those which show
assets amd liabilities are segregated by taxable and nontaxable
returns. Under these captions the returns are further distributed
by States and Territories and by industrial groups.
The data tabulated from returns showing assets and liabilities
are the number of returns falling under various classifications;
current assets, embracing cash, accounts receivable, notes receivable, and inventory; also fixed liabilities showing accounts payable,
notes payable; also long term liabilities distributed by bonded
debt and mortgages. Under capitalization are shown preferred
and common stock, surplus and deficit; also the fair value and tax.
The data shown are from the returns after adjustment and audit
by the department.
The information tabulated from the returns which do not contain
statements of assets and liabilities is limited to the number of returns, preferred and common stock, surplus, fair value, and tax.
The fair value of the capital stock is the estimated value of the
entire outstanding stock of the corporation considered as a going
concern, giving due consideration to the present worth of the assets,
tangible and intangible, the earning capacity, dividends disbursed,
the market value of shares, and other factors that affect values
generally.
A summary of the data shown in greater detail in the accompanying tables, is given below. In the items of cash and notes receivable, under current assets, and accounts payable, under current
liabilities, attention is called to the following conditions. Cash
comprises cash in vault and on deposit and includes amounts due
from other banks as reported in the statements filed by banking
concerns. Notes receivable does not include loans and discounts
reported in the returns filed by banking concerns, and accounts
payable does not include deposits reported in statements of bankingconcerns.
The balance sheets submitted in the capital stock tax returns
showing the items herein tabulated are required to be as of June
30, 1924, wherever possible, but in no case earlier than December
31, 1923.




42

STATISTICS OF INCOME

Capital stock tax returns—Summary of assets, liabilities, capitalization, fair value
of capital stock, and tax
Corporations filing statements of assets and
liabilities
Taxable
Number of returns
Current assets:
Cashi
Accounts receivable.
Notes receivable x
Inventory

Nontaxable

Corporations
notfilingstatement of assets
and liabilities

Total

269,402

346, 388

;13,819,751, 621
16, 227, 818, 212
5, 605, 234, 369
18, 542, 525, 468

$335,167, 533 {$14,154,919,154
1,044, 670, 643 17,272,488,855
425, 921, 628
6,031,155, 997
863, 466, 819 19, 405,992, 287

54,195,329,670

Total
61, 048

Total current assets...
Fixed assets (real estate, building, and
machinery)
_.

2,669,226,623

56,864,556,293

71,613,127,605 | 8,145,661,730

79,758,789,335

Current liabilities: l
Accounts payable Notes payable

11,500,558,051 I 2,309,341,803
9,594,655,172 j 1,702,838,972

13,809, 899, 854
11, 297,494,144

Total current liabilities.
Long term liabilities:
Bonded debt
Mortgages

21,095,213,223 I 4,012,180,775

25,107,393,998 i

Total long term liabilities _
Capitalization:

26,846,230,618 | 3,539,972,311

30,386,202,929

11, 013,393, 854
49,635,026, 587

877, 835, 634
6,009,959, 270

11,891,229,488
55, 644, 985, 857

3,329,520,614
35,585,451,579
1,989,123, 801
78, 248, 415, 300
76, 901,405

330,196, 437
1,640, 755,344
2, 636, 768, 843
2,168, 500, 082

3, 659, 717, 051
76, 686,137
998, 869,981
37, 226, 206, 923
4,625,892,644 I
80,416,915,382 j "~ "8987537," 020
594, 556
76,901,405 i

Corporations reporting par value
Common Stock—
Preferred stock..
Common stock
All other corporations— 2
Preferred stock
Surplus
__ _
Deficit
Fair value of capital stock
Tax
1 See p . 41.

22,434,545, 681
4,411, 684, 937

2, 736,0S4, 599 25,170, 630,280 ' .
803,887,712 | 5,215,572,649 |_

$468, 677,456
4, 590,450,615

2
Includes corporations reporting no par value common stock and those not specifying as to par value
of common stock. In the returns of these corporations the value of common stock is not available.




TABLE 1.-—Capital stock tax returns of all corporations submitting statements of assets and liabilities—Distribution by States and Territories,
showing number of returns, assets and liabilities classified, surplus, deficit, capitalization, fair value and taxable fair value of capital stock
and tax
[Returns filed for the year ended June 30, 1925] i
Number of returns
States and Territories
T t .
LLjl<A

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




2,962
112
1, 054
2/293
16, 076
4, 737
5,139
926
994
4.289
4, 804
519
1, 537
22, 929
8', 582
7,196
4, 360
4,284
4,611
2, 643
3, 48V
14, 908
10, 610
9,219
1,715
12, 978
2, 617
4,174
559
991
9,764
1

Assets

Showing Showing
par value no par Not specivalue
| common common
fied
I stock
stock
2,880 i
106 |
1.017 I
2,235 I
15,390 i
4,492 !
4,954 i
753 |
888 I
4,183 !
4,733
512 !
1,489 I
21,194 I
8,220
7,027 I
4, 213
4,129
4, 476
2, 546
3,063
13, 320
10,183
8, 929
1,673
12, 520
2,539
4,083
548
908
9,074

41
1
10
18
205
148
94
155
74
43
28
3
1,079
146
27
49
50

j
!
'
:
i
|
!
|
!
j
'
|

1!
232 i
1, 293
269
78
15
221
6
13
526

27
40
481
97
91
18
32
63
43
7
45
656 !
21G !
142
98
105
100
45
192
295
158
212
27
237
72
78
9
23
164

Current assets
Cash 2

$73,709,295
2, 316, 500
24, 955, 456
36, 677, 586
672, 008, 670
111,979.484
173, 239, 779
62, 018, 923
67, 840, 403
92,118,179
98, 9C0. 469
26, 487, 938
18, 641, 678
,201,114,591
203, 87 9, 053
200, 537, 949
177, 653, 789
129, 339, 492
145,790,551
94, 264, 782
164,136, 056
655, 890, 886
422, 375, 389
358, 791, 6G4
45, 486,165
407,461,048
43, 755, 210
120, 354. 894
10, 046, 521
16, 829, 667
333, 498, 534

Accounts
receivable
$73, 394, 639
1,055,752
19,179,575
44, 761, 580
938, 647, 201
114,058,163
201,097,257
89, 689,129
47, 504, 043
96,331,526
164, 700, 944
46, 217, 853
25. 924, 393
1,645,988,239
271,830,731
430, 177,068 \
96,856,357 I
132, 653, 516
174,767,631
67, 662, 514
141,011,573
914, 708, 769
458, 093, 905
395, 302, 053
39, 559, 525
550. 855, 979
30, 958, 856
69, 566, 083
5, 751, 029
30, 885, 354
652, 290, 842

Data taken from balance sheets as of a date not earlier than Dec. 31, 1923, nor later than June 30,1924.

Notes receivable 2
$98.400, 093
83, 269
33, 520, 856
76, 220, 937
509,195,168
87, 469, 641
52, 189, •t)O I
566
21, 368, 759
20, 325,198
90, 260,122
208, 627, 004
23, 866, 395
38, 216,121
873, 387, 624
109,711,099
68,117,494
31, 580, 441
178,597,953
95, 444, 541
55, 255, 069
37, 833, 507
144, 747,168
155, 546, 695
125, 765, 733
27, 579, 272
369, 812, 224
18, 790, 399
35, 013, 769
2, 041, 881
4,082,192
59,755,916

Fixed p r o p e r t y

Inventory
$97, 042. 447
2,864, 045
35, 464, 475
63,228,071
940, 570, 881
172, 057, 836
390, 654, 550
116, 811, 697
61, 677, 861
73, 790,159
167, 584, 309
32, 930, 286
48, 010, 222
1,762,671,952
342, 540, 398
158,668,175
171,924,889
151,489,787
190, 867, 571
118, 821, 659
151,156, 186
1, 236, 92S, 966
637, 250, 802
404,309,811
39, 079, 082
661, 373, 237
44, 663, 004
90,893, 740
12, 262, 637
42, 959, 443
588, 840, 982
2

investments
(real estate,
buildings,
equipment)

$543, 345, 360
4, 866, 958
328, 131,346
199, 935,547
5, 722, 799,110
944, 408, 482
1,124, 848, 427
312, 166, 225
973, 574,278
389, 583, 287
808, 950, 655
107, 319, 070
1?9, 617. 650
7. 722, 854, 228
1,119, 190, 122
591, 885, 450
1,095, 847, 234
857, 974, 761
726, 124, 513
495, 257, 138
964. 662, 079
3, 315, 125, 366
2, 445, 001, 787
2, 708, 847, 786
143, 637, 828
2, 751, 222, 792
271, 847, 212
308, 896,897
147, 768,835
94, 872, 269
1, 5S5, 123,371

j

o
o

See p. 41.

CO

TABLE 1.—Capital stock tax returns of all corporations submitting statements of assets and liabilities—Distribution by States and Territories,
showing number of returns, assets and liabilities classified, surplus, deficit, capitalization, fair value and taxable fair value of capital stock
and tax—Continued
Number of returns

States and Territories
Total

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 See p. 41.




724
62,180
5,043
2,635
19, 894
4,506
4, 30S
20, 200
2,112
3,703
2, 465
4, 250
9,350
2,301
944
5,361
4,760
10, 982
1,203
346,388

Showing Showing I
par value
common common
stock
stock
712
56,852
4,926
2,570
18,190
4,342
4,212
18, 985
1,882
3,635
2, 419
4,097
9,101
2,232
907
5,190
8,128
4,577
10,405
1,179
326,

798

3
4,462
30
4
1,424
79
30 i
863
223
7
5
50
58
22
11
79
56
96
350
5
12,830

Assets
Current assets
fied
Cashi

806
87
61
280
85
66
352
27
61
41
103
191
47
26
92
214
87
227
19
),760

$6, 964, 521
4,197,496,810
126,861, 219
23, 974, 792
588, 819, 903
138,161,748
75, 565, 341
1,499,379,892
73, 572, 932
64,714,981
42, 959, 791
115,035,058
364, 509, 900
40, 385, 649
19, 282, 078
140, 890, 782
125, 412, 996
95, 013, 564
213, 026, 388
20, 790, 208
14,154, 919,154 |
I

Accounts
receivable
$10, 524, 469
4,354,277,144 I
149,245,978 !
13,732,692 I
1,051,875,360 \
118,158,989 |
96, 198,324 I
2,033,786,976 j
113,761,017
52, 266, 542
14,312,405
138, 786, 546
274, 986, 593
45, 280, 345
23, 723, 471
170, 870, 605
178, 887, 990
146, 092, 453
298,142, 727
16, 096,150
17, 272, 488, 855

Notes receivable i
$19, 865, 831
1,0/7,890,743
59, 969, 635
17, 982, 754
276, 035, 937
44,112,605
74, 831, 679
224, 049, 279
17, 602,146
22, 210,893
11, 660, 401
49, 699,837
165,966,378
26, 777, 994
6, 005,128
51, 031, 294
65,854, 961
69,875, 016
86, 665, 053
10, 262, 327
6,031,155,997 j

Inventory
$19, 206, 513
4,148.; 47,834
299, 608, 629
21,460, 539
1, 580,152, 707
272, 409, 913
95,613,303
], 869,498, 320
191, 543,320
100, 697,167
22, 566, 660
158,249,093
506,661,678
69,507,976
33, 714,639
176,132,113
218, 256, 975
162, 754, 790
420, 424, 585
26, 396, 368
19,405,992,287

Fixed property
investments
(real estate,
buildings,
equipment)
$81, 789,611
10, 914, 239, 817
833, 330, 666
70, 551,724
4, 489, 932, 276
970, 930, 417
570, 504, 920
8, 817J 712,049
425, 722. 131
Ti 1, 306, 662
75, 124, 607
667, 259, 185
2, 133, 090, 420
427, 239, 496
114, 133, 284
654, 051, 396
906, 709, 013
964, 021, 329
1, 219, 026, 018
150, 428, 251
79, 758, 789, 335

o
Ul

s
I—I

o
o

TABLE 1.—Capital stock tax returns of all corporations submitting statements of assets and liabilities—Distribution by States and Territories,
showing number of returns, assets and liabilities classified, surplus, deficit, capitalization, fair value and taxable fair value of capital stock
and tax—Continued
Liabilities

Accounts
payable !
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
M ontana
Nebraska..
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
See p. 41.




Long term

Current

Slates and Territories

$62, 346, 050
954,483
22, 344, 385
42, 619, 297
821, 242, 504
104. 713, 9'/1
130,311,997
93, 514, 969
28, 525, 979
98,'490, 079
118,229,018
43, 372. 622
28,786,212
1, 209, 063, 885
191,8/2,369
85, 657, 951
230, 826, 193
114,370,292
117,894,751
74, 164, 268
84, 990, 662
618,129, 412
376, 425, 785
367, 954, 015
26, 587, 279
396, 225, 742
23, 772.188
44, 446. 519
6,138, 599
12, 572, 280
338, 099, 917
8. 766, 348
3, 800, 045. 844
93, 773, 553

Surplus

Notes payable

$76, 096, 646
1, 104, 285
30,531,233
55, 450, 258
637, 991, 545
90, 284,612
142, 128,137
48, 067, 437
30, 601, 419
105, 807, 872
170, 431, 007
10,540.617
36, 169, 567
923,318,494
199,715,759
125, 651, 809
59, 720, 858
92, 354, 176
164, 031, 778
73,611,116 f
127,825,753 I
718,678,443 I
268,132, 988
315, 668, 668
53, 474, 616
378, 001, 994
37, 335, 314
77, 387, 258
9, 439, 747
31, 917, 636
274, 666, 808
21, 505,188
2. 483, 874. 267
168,041,323

Bonded debt

$82, 850, 792
247, 500
22. 929, 415
42. 695, 350
1, 556, 401, 061
192,187, 607
429, 647, 582
114,931,634
440,840,195
90, 963, 940
213,056,538
21,272,923

27, 305, 445
2,161. 576,188
242, 949, 456
110,563,619
325, 117,726
417, 466.187
120, 516, 558
182, 6S5, 323
992, 882.101
516, 471, 681
503,153,580
924. 973, 214
22, 975, 659
213, 395, 938
52, 815,167
64, 497. 620
3,181, 878
11, 489, 260
279, 822, 304
11,868,652
8, 315, 952, 158
232, 155, 251

Mortgages

$7, 302, 252
100, 400
8,440,247 i
5, 863,188
239, 744, 604
18, 006, 422
52, 849, 189
15,543,342 |
35,229,128 I
42,661,383
21, 380,139
1, 434, 696
10, 557, 016
276,103, 455
38, 629, 578
29, 520, 264
15,376,189
15,149, 294
30, 928,185
9. 256, 181
59, 184, 321
289, 387, 709
128, 928, 461
61. 389, 619
4, 514, 262
106, 607, 591
9, 520, 110
21, 109, 269
2. 966, 954
5, 690, 236
198, 375, 289
3,915,109
2, 516, 423. 370
18, 926, 783

Corporations
reporting par
value c o m m o n
stock

$189, 286,488 j
1,971,002 |
40, 203,557 |
75, 697,246 |
1, 591,297,233 j
298, 684,872 I
488, 870,096 j
191, 971,709
210, 123, 544 j
136, 696, 681
267, 606, 889
91, 030, 579
76, 593, 003
2. 541,539, 5f 2
374, 254, 102
211, 431, 753
427, 662, 353
214, 456, 397
298, 139. 279
191, 010, 752
298, 185, 218
1, 213,719, 006
877, 134, 457
1, 063,935, 800
79, 447,146
880, 517, 292
66, 072, 426
100, 822, 658
17, 866, 662
44, 751, 818
783, 935,118
674,
19, 046. 021
6, 260,287, 038
578
295,

Deficit
All other
'orporations

$52, 413, 299
1,688
22, 567, 689
17, 647, 663
140,898,941 I
60,918,253 I
68,897,076
230,317,363
14, 621, 089
12, 528. 617
28, 068, 301
6,374 1
133,008 '
591, 798, 909
149.540.543
8,112,826
15,738,875
32, 883, 492
30, 334, 026
38, 574, 092
74, 594, 552
410, 560. 654
165, 750, 424
163,428,583
4.865,916
293, 978, 053
744, 935
3, 279, 212
2, 732, 402
38, 898, 205
282, 887, 442
200, 889
3, 580, 788, 235
18, 187, 673

$44,550,717
226, 650
96, 740, 837
12,482,105
295, 736, 447

82, 724, 619
56,086, 183
21, 819, 246
11,994,451
39,413,315
42, 116,146
5, 454, 403
39, 681, 87 7
298, 652. 927
60,143.007
39, 430, 900
21, 666, 754
28, 894, 320
53, 772, 081
83, 703, 671
33, 253, 438
236, 125, 058
109,911.508
79, 329, 305
10, 385, 253
122, 849, 493
22, 790, 955
22, 751, 019
10, 963, 439
4, 090. 473
91, 579', 146
12, 467, 096
1,095,993,648
24, 531, 082

H
>

GP

o
3

Q
O

Or

TABLE 1.—Capital stock tax returns of all corporations submitting statements of assets and liabilities—Distribution by States and Territories,
showing number of returns, assets and liabilities classified, surplus, deficit, capitalization, fair value and taxable fair value of capital
stock and tax—Continued
Liabilit ies

Current

States and Territories
Accounts
payable *
North Dakota,.
Ohio
Oklahoma
Oregon
Pennsylvania...
Rhode Island...
South Carolina.
South Dakota. .
Tennessee
Texas
Utah
Vennout
Virginia
Washington
West Virginia..
Wisconsin
Wyoming

$13, 863, 457
807, 814, 803
150, 775, 022
75,175, 750
1, 886, 188, 256
57, 094, 550
42. 096,116
9,172,538
74, 329, 581
253,143,196
40, 904,970
12, 285, 602
119.-857,588
139^ 337,118
116,985,681
175, 381, 209
18, 264, 339
13, 809, 899, 854

1

See p. 41.




Surplus
Long t e r m

Notes pa3Table

$24,191, 619
661, 855, 946
128, 475, 752
130, 579, 567
853, 210, 720
69, 036, 944
82, 212i 871
17, 405, 739
131, 312, 287
370. 847, 642
60,178, 399
25, 095, 514
144, 600, 681
162, 694, 761
141, 358,15?
223,012,217
24, 966,164
11,297,494,144

Bonded debt

Mortgages

Corporations
reporting par
value common
stock

Deficit
All other
Corporations

$2, 551, 974
943, 753 936
669, 778, 222
186,108, 111
2, 231, 347, 532
34, 084, 622
21,072,069
9, 600, 085
185, 982, 890
501, 473, 189
102, 569, 596
14, 967. 400
739, 398', 950
151,021,272
172, 562, 823
258, 380, 393
4, 137, 114

$5, 342, 242
198, 831, 795
17, 321, 081
19,179, 319
383, 605,101
17, 801, 770
11,113, 666
5, 379,122
12, 910, 642
56, 586, 059
16, 973, 869
18,078,686
38, 583, 541
38, 654, 786
17, 964, 555
48, 044, 933
8, 187, 247

$24, 033, 747
1, 600, 665, 583
290, 857, 787
146, 213, 897
3, 751, 472, 853
205,154,182
113,299.412
23, 324', 574
205,668,410
623, 807, 359
131. 898, 099
42, 396, 782
393, 800, 185
469, 717, 099
232, 746, 568
455, 847, 391
40, 245, 187

$464,135
762,101, 374
132, 921, 669
23, 662, 663
677, 099, 303
31, 509, 777
1, 345, 505
674, 441
34, 958, 223
25, 076,168
14, 334,176
5, 647, 909
39, 587. 316
37, 280. 402
100, 940, 240
103, 756, 077
6, 273, 196

$11, 743, 518
214,017,752
113,388,158
78, 731, 206
497, 596,168
23, 531, 784
14,466,130
5, 042, 622
32. 190, 269
126. 539, 275
26, 494, 22i
7, 732, 960
39, 431, 020
74, 989, 066
49, 886, 795
74, 006, 941
23, 793,190

25,170, 630, 280

5, 215, 572, 649

28, 671, 076, 450

8, 555,130, 473

4, 625, 892, 644

H
l-:
hTJ1

j-

h-

O
Ul

O
1
—

O
O

TABLE 1.—Capital stock tax returns of all corporations submitting statements of assets and liabilities—Distribution by States and Territories,
showing number of returns, assets and liabilities classified, surplus, deficit, capitalization, fair value and taxable fair value of capital stock
and tax—Continued
Capitalization

Fair value of capital stock

Corporations reporting par value
common stock
States and Territories
Preferred

Total par
value (preferred and
common)

All other
corporations,
(preferred) 1

Corporations
reporting
par value
common
stock

Corporations |
reporting | All other

Aggregate

Taxable
fair value
of capital
stock

Tax

stock
H

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
NebraskaNevada
New 13 ampshire
New Jersey
1

See note 2, p. 42




$30, 597, 891
$251, 843, 206
!
117,963
9> 084, 248
I
8,473,086
356' 424, 341
!
9, 781, 623
163, 956. 073
_.j
625. 49],781 4, 184, 642. 052
I
92, 6C6, 680
934, 606', 611
! 129, 993, 627
904, 504, 454
|
139,582,183
385, 831,031
__._.!
97. 000, 9S6
357, 186,427
357. 413, 251
i
25, 529, 032
608, 812. 521
!
72, 558, 909
206, 549', 944
!
7,312,443
207, 000, 501
!
10,908,712
i 1,179, 431, 251 4, 628, 775, 192
!
806, 131, 762
224, 807, 081
516, 299, 800
!
94,116,405
661, 226, 698
161,143,170
;
544, 301, 878
82,524,803
664, 130, 713
!
49, 836, 481
372, 591, 430
!
68,690,634
648, 687,129
i
186,557,395
2, 984, 977, 029
! 721, 733,291
229, 440
! 357,181,529 1,847, 044, 042
__i
225,985,279 1, 445, 723, 906
106, 286, 754
I
6, 355. 710
.!
459,103,075 1, 663, 804, 906
298, 365, 488
i
16,509,246
326, 305, 716
-J
52.067,313
187, 888, 429
3,312,198
71, 794, 057
I
18, 022, 341
I 287,518,900 1,476,

$282,441, 097
9, 202, 211
364, 897, 427
173,737, 696
4, 810,133, 833
1, 027, 273, 291
1, 034, 498, 081
525, 413, 214
454,187, 413
382,942, 283
68i,371, 430
213,862, 387
217,909, 213
5, 808, 206, 443
1, 030,938, 843 i
610,416, 205
822,369, 868
626, 826, 681
713,967, 194
441, 282, 064
835, 244, 524
3,706,710, 320
2, 204, 410, 969
1, 671.029. 321
113,079, 616
2, 122, 389, 829
315,314, 152
378. 432, 801
190, 617. 914
89,910, 770
1, 764, 312, 957

$405, 299, 569
6,873,062 .
127,345,496
190, 762, 080 |
4,908,945,147
774,193, 856
1,171, 428, 974
586, 016, 022
406, 752, 626
431, 288,195
8. 298, 308
682, 207, 251
12,812,031
306, 204, 996
229, 060
142,423,962
243. 950
333, 024, 7S9 5, 536' 366, 885
43, 940, 264 1, 032, 949, 277
659, 919, 779
10, 825, 381
966, 658, 968
7, 491, 541
712, 918, 010
9, 940, 207
813, 413, 504
24, 244,139
31, 232,121
362, 662,179
52,489,225 j 727, 802, 482
245, 750, 499 j 3, 785, 905, 445
123,531,473 I 1, 761, 376, 917
274,533,283 I 1, 975, 460, 814
1, 060,100 j 164, 592,301
91,605,667 2, 383, 407, 239
212, 051, 941
3, 097, 176
401, 753, 415
1,494,240
38, 897, 200
3, 875, COO
114,034,726
7, 112,249
123, 426, 580 2, 089, 353. 798
$15,125,884
300, 500
354,048
4. 037, 745
77, 738, 428
15,144,517
36.783,155
78,128, 823
18, 070, 341

$29,662,818 j $1,210,865
210,887 I
100, 003
173,194
43, 603, 650 !
853, 932
8,738,974 I
150,397,719 ! 92, 028, 778
58,915,804 I 3, 253. 738
59,794,509 ! 2, 320, 995
241,584,707 ! ! 1, 955,156
1,487,975
26,489.696
8, 554, 488 I 3,915,819
34,509,632 ; 2, 320, 491
209. 423
163, 506
7," 139"!
619,768,084 \ 67, JS2, 114
150,891,325 j 6, 574, 868
6, 528. 546 | 5, 372, 461
11, 436,134 j 6.441,167
32, 861, 798
2, 863, 455
30, 667, 200
3,184, 405
56, 385, 982
1, 875, 717
93,118, 761
5, 477, 001
483, 576, 640 29, 723, 264
186, 029, 232 21, 861, 438
40, 075, 947 234, 177, 082
4, 272, 539
1,142, 826
272, 019, 548 13, 669, 393
445, 899
3, 050, 650
1, 061, 543
2. 132, 228
2,190,224
494, 324
75, 124, 685
806, 499
373, 598, 216
6, 200, 004

$436,173, 252
7,1S3,952
171,122, 340
200, 354, S86
5,151,371,644
836, 363, 398
1,233,544,478
829, 555, 885
434, 730, 297
443, 758, 502
719, 037, 374
306, 414, 419
142, 594, 607
6, 223, 317, 083
1,190,415,470
671, 820, 786
984, 536, 2£9
748, 643, 263
847, 265,109
420, 923, 878
826, 398, 244
4, 299, 205, 349
1, 969, 267, 587
2, 249, 713; 843
170, 007. 666
2, 669, 096, 180
215, 548, 490
404, 947. 186
41, 581, 748
189, 965, 910
2, 469, 152, 018

$422, 273
6, 676
138. 624
187, 609
4,634,602,819 ! 4, 634, 603
813,750,339 i 813, 750
1,205,618,047 j 1,205,618
759,000,507 | 759, 001
428,694,038 i 428, 694
4L8, 054
418,653,669 j
047, 361
647,361,313 !
295, 485
295,484,567
134,106
134,105,598 I
5,921,409.968 \ 5. 921. 410
1,135,361,769 | 1, 135,362
632, 349
632,348,533 !
960, 600
960,599,756 |
708, 096
708,096,168
790, 792
790,791,852 |
403, 529
403,529,071
785,100
785,099,729
4,196,899,028
1,897,442,324 ! 1,897,442
2.077,051,797 I 2, 077, 052
160,545,243
160, 545
2; 597 892
2,597,891.633
203, 438, 807
203', 439
358, 193, 628
358,194
38, 809, 836 j
38, 810
185,131, 062 I
185,131
2,408,345, 193 ' 2, 408, 345
$422, 273, 484
6,675,585 j
138,624,163 J
187,609,132 !

TABLE 1.—Capital stock tax returns of all corporations submitting statements of assets and liabilities—Distribution by Slates and Territories,
showing number of returns, assets and liabilities classified, surplus, deficit, capitalization, fair value and taxable fair value of capital
stock and tax—Continued
Capitalization

Fair value of capital stock

Corporations reporting par value
common stock
States and Territories

Preferred

New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsyl vani a
R h o d e Island
South Carolina
South Dakota
Tennessee..
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming

..

Total
1

See note 2, p. 42.




Common

Total par
value (preferred and
common)

I
$3, 422, 571'
$84, 805, 692 i $88. 228, 263
'• 3, 399, 862! 018
10.626,270,900 14,026, 132,918
i
. i 91, 442'. 718 625, 194, 378
716, 637, 096
:
6.000.809 1
84, 034, 979
78, 034,170
-. ..! 894, 759, 322 2 902, 234, 531 3, 796, 993, 853
..._..:
79,823 165I 802, 906, 529
882, 729, 694
63, 032, 781 !
485, 591, 688
422, 558, 907
1, 030, 278, 889 5,349,779,800 6, 386, 058. 689
54. 835, C O
O
440, 027^ 468
385, 192, 459
40, 083. 068 :
207, 724, 831
247, 807, 899
4.203,611 I
84, 487, 051
88, 690, 662
94, 154,658 1 431, 838. 301
525, 992, 959
96,248. ] 30 S 1,631,278.159 I 1,727,526,289
41, 213, 748 i 333, 039, 063
374, 252, 811
80, 755. 101
15, 483, 355 I
96, 238, 456
!
760, 749, 763
189, 441, 8C8 :
950,191, 631
912, 443, 152
969, 605, 941
!
57,162, 789
677, 864, 021
774, 968, 014
-!
97, 103, 91-3
i 178, 291, 097 I 890, 949, 958 1, 069, 241, 055
178. 460, 062
181,934,933
;
3, 474, 871

00

All other
corporations,
(preferred) 1

Corporations
reporting
par value
common
stock

Corporations
reporting
no par value
common
stock

All other I
corporations |

Aggregate

Taxable
fair value
of capital
stock

Tax

in
$45, 000
168, 145, 718
13, 491, 237
805, 226
331, 210, 381
22, 719, 708
7,179, 705
260,147, 828
20, 048, 449
4, 669, 870
475, 747
11,976,224
15, 941, 666
6, 067, 926
2. 746, 400
15, 888, 755
20, 488, 923
17, 565, 391
82, 424, 634
1, 737, 539

$52, 314
$55, 563, 972
$146,350
$100, 476
$55, 810, 798 ; $52. 313, 589
16, 912, 063, 896 3,691,578,871
92, 240, 355 20, 695, 883, 122 120.053,781,613 20, 053, 782
904,116
938, 049, 135 I ' 904,116, 458
919, 640, 300
2, 107, 464
16,301,371
79, 612, 155
67, 437, 859
67, 438
78, 926, 611
8, 288
677, 256
3, 337, 279, 061
863. 724, 562
27, 057, 259 4, 228, 060, 882 4, 108, 413, 975 1, 108,414
781, 449, 860 I 757, 211. 732
757, 212
647, 879, 304
128'. 659, 068
4,911,488
464,879,011 ! 436. 704, 392
436, 704
443, 624, 864
18'430, 769
2, 823. 378
6, 594, 091, 014
571,955,626
36, 485, 383 7, 202, 532, 023 6, 835, 241, 302 6, 835, 241
638, 759, 838
628, 036. 593
628; 036
591, 725, 982
45, 179, 543
1, 854, 313
307, 273. 051
2S9. 114,584
289, 114
301, 827, 306
2,265.853
3, 179, 892
81. 345, 623
69, 293, 795
69, 294
80, 765, 772
335,206
244. 645
539, 015, 325
518.471,932
518. 472
515, 704, 549
20, 736, 165 ,
2,574,611
1, 886. 296, 550
14,580,697
14, 541, 588 1, 915, 418, 835 1 820. 938, 309 1, 820. 938
,
296, 927, 291
296, 927
308. 227, 869
293, 163, 863
14, 568, 947 j
495, 059
115, 310, 060
115,310
120, 198, 775
116, 123,883
2, 215, 720 I
1, 859, 172
979, 447, 195
979, 447
966, 802, 016
34, 187, 523 j
5, 927, 393 1, 006, 916, 932
938, 726, 297
938, 726
986, 995, 015
941, 287, 065
41, 113, 173 I
4, 594, 777
913,983,317
913, 983
942,043,916
820s 943, 008
115,763,850 1
5, 337, 058
1, 316, 840, 777
169, 232, 765 i 10, 190. 795 1. 496, 264, 337 1, 443, 913, 807 1, 443, 914
118,582
' 124. 167 667 118,582,542
123, 626, 274
410,311 !
131, 082

H
>
>
H

i—->

Ul

o
o

11, 891. 229; 488 55, 644, S85, 857 67, 536, 215, 345 3, 659, 717, 051 70, 823, 442.183 j 8, 853, 916, 984 j 739, 556, 215 (80, 416, 915, 382 j 76, 901, 405, 300 I 76, 901, 405

TABLE 2.—Capital stock tax returns of all corporations submitting statements of assets and liabilities—Distribution by industrial groups and
subgroups, showing number of returns, assets and liabilities classified, surplus, deficit, capitalization, fair value and taxable fair value of
capital stock and tax
[Returns filed for the year ended June 30,1925]*
Number of returns

Industrial groups
Total

Agriculture:
Farming—
Cotton
Grain
Fruit
Stock
A1] other farming
Related industries

3,625
1,191
3,460!

15,26-

89!
l,439j
4,737

Cash 2

Accounts
receivable

$1,920,9051
3,008,680!
63,386,9111
16,246,898|

Fixed property

Notes receivable 2

Inventory

investments
(real estate,
buildings,
equipment)

$2,274,289
1,266,312
28, 740, 055
4,205,499
12,174,115
14, 637,445

48, 288,462!
55,210,910!

63, 297, 715

188,062,7661

82,214, 861

254,017,973)

1,423,903,619

43

115,644,283
76,478,161
109,517,239
4,240, 549
13,720,62"
82, 914, 79'

263,722, 391
168, 910, 901
251, 757,489
12,189, 001i
37,317,182!
201,478,424!

55, 956, 521
14,749,413
47, 582, 386
1,043,412
5, 959, 887
55, 579, 612

488,904,165
171,691,928
241,777,877
15,088, 887
17,424,038
164,776, 919

2,360,256, 568
1,554,626,832
2, 724, 608,449
81,722,446
325,319,451
1,835,063,688

402, 515,656:

935,375,388|

180, 871,2311

1,099,663,814

8, 881, 597,434

750,811,423!
1,018,060,852!
327,180,0771
211,031,174
434,332, 510i
157, 232, 019j
303,817,123
916, 228,827 j
170,130, 591!

121,259,457
80,138, 648
25, 745, 531
22,177,435
101,984, 899
25,130,445
46,932,887
151,971, 661
27, 833,397

1,3.K4, 865,098!
989. 265, 502
450,529,121
234,172, 648
670,469,326
277,600,295
176, 609, 731|
1,155,052,299!
199,725, 027

3,020, 534,020
3,036,792,758
328,031,314
460,253,112
1,353,284,653
1,005,248,987
1, 456,294, 991
3,462,661,823
803,072,608

3
39
28'
60!

105
3(
186
6
73
115

14,541

Manufacturing:
Food products
13,441
12,765!
470
•••
!
11,135
488
10, 513
Textile products.
124
2,285
2,127
Leather products
85
i
683
590
Rubber goods
142
I
6,809
6,585
Lura her products
109
i
1,811
1,673
Paper products
287
8,286
Printing
i
8,731
436
6,192
Chemicals
;
6,705
166
3, 703!
Stone, clay, and glass..
i
3,913!
1
Data taken from balance sheets as of a date not earlier than




Current assets

150

8,0041

3,773|
1,236|
3,693
96
l,540l
4,929
j

888
54[
1,794
1,332
2, 680!
1,2561

8,320;

Total.

Total

Showing Showing
Not
par value no par
value
common common specified
stock
stock

59
1,870
1,400.
2, 781 i
1,306

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

Assets

206
134
34
8
82
29
158
77
44i

342,924,11
314,220,229
66,923,729
46,116,459

105, 651, 818
50, 901, 879
85, 018, 539
242, 909,07"
56,903, 518
Dec. 31, 1923, nor later than June 30, 1924.

$4, 776, 586!
436, 5091
10, 986, 299
13,061, 844
22, 838, 568
30,115,055

$3, 715, 588|
1,179,891
31,721,079
92, 795, 684
67, 905, 274
56,700, 457

$31,900,438
10, 894,002
233, OSS, 196
215,045,424
463,651, 293
469, 329, 266

H

o
O

3

O

o

g

2 See p . 41.
CO

TABLE 2.—Capital stock tax returns of all corporations submitting statements of assets and liabilities—Distribution by industrial groups and
subgroups, showing number of returns, assets and liabilities classified, surplus, deficit, capitalization, fair value and taxable fair value of o
capital stock and tax—Continued
Assets

Number of returns

Industrial groups
Total

Manufacturing—Continued.
Metal manufacture
All other manufacturing
Portland cement

Showing Showing
par value no par
value
common
common
stock
stock

Current assets
Not
specified
Cash i

Accounts
receivable

Notes receivable i

Inventory

Fixed property
investments
(real estate,
buildings,
equipment)

20, 580
5,547
108

18,861
5,184
93

1,462
288
14

257
75
1

$893, 633,143
112,046,513
25, 660, 245

$2, 652, 587, 359
312, 813,901
23,460,134

$470,360, 013
78,203, 584
5, 388, 723

$4,839, 963, 334
526,826,158
45, 699,159

$6. 336, 975, 555
834,899, 992
312, 207, 562

81, 748

76, 572

4,071

1,105

2, 342, 909, 267

7, 277,685, 990

1,157,126,680

10,920, 777, 698

22,410, 257, 375

11,186

10,652

355

179

98,181, 920

501, 518,664

71,673,684

201,692,900

710,949, 522

1,108
595
253

1,091
581
244

6
8
8

11
6
1

620,073, 428
54, 223, 681
22,295, 768

434,809,366
40,814,157
39, 733,208

39,345,108
7, 563, 555
2,682,911

450,351,614
50, 548, 820
39,393,059

15,436, 703, 931
2, 724, 319, 307
846, 321, 626

1,832
3, 532
2,209
740

1, 675
3,355
2,113
711

131
115
70
23

26
62
26
6

75,345, 272
8, 288, 985
100, 798, 736
28,296,822

125,911,743
18, 238,000
171, 718,400
67,120,322

20,817, 344
6,051,718
54, 799, 288
4, 369,370

60,167, 255
23, 373,081
79, 089, 369
43, 426, 035

556, 542, 030
90,403,183
3, 076, 080, 828
1,000, 586, 330

3, 713
1,622
4,726
1,977

3,661
1,601
4,550
1,858

13
6
83
78

39
15
93
41

77,062, 681
9,803, 957
27, 028, 530
184, 843, 741

117, 352,189
20, 346,453
63, 995, 723
251, 730, 555

17, 516, 976
3,865,183
32,898,111
66, 502,220

60, 602, 274
11,484, 205
28, 596, 604
171, 337,908

918, 493,113
552,714,168
520, 809, 379
4,303, 541, 552

130
85

127
80

2
4

1
1

16,259,164
3,140,142

15, 681,434
14, 969,991

27, 086, 343
1,803,157

4,456, 603
3,282,337

526, 268, 686
45, 883, 599

22, 522

_ .

21,647

547

328

1,227,460,907

1, 382,421, 541

291,301, 284

1, 026,109,164

30, 598, 667, 732

19 175
40,259
1,355
3,668

18 281
38, 798
1,310
3,396

644
795
38
201

250
666
7
71

326, 537, 537
226,435, 936
62,223,495
77,344,127

1,766,719,916
989, 703,197
230,925,085
399,812, 751

271,704,941
249,371, 585
14,389,692
75,902,063

1,907,598,633
1,599,400,901
404,108, 537
79,469,973

664,300,084
946,369,109
380,102, 263
50,655, 230

I

Total
Construction
Transportation and other public utilities:
Steam railroads .
Electric railroads _.
. _ _
All other railroads and combinations
Water
transportation,
transoceanic,
coastal, lake, river, etc
Local transportation, cab, livery, etc
Electric light and power companies
.
Gas companies
Telephone, telegraph, and radio companies
Water works
Storage companies.
All other public utilities
Lessor companies, steam or electric railroads
Lessors of public utilities
Total
Trade:
Wholesale
Retail
Department stores
Commission trade.




.

Tfi

H

o

5

All other trade
Wholesale and retail tradeTotal.
Service:
Motion-picture production_
Domestic
Amusement
Management economics
Educational
Curative
Legal
Engi nsering
All other service
Totali nance:
National bonks
State banks
Private banks
Trust or banking and trust companies...
Stocks and bonds, loan, realty holding,
etc
Life insurance companies
Accident, fire, and marine companies
All other insurance companies
All other financial combinations not included above

Total.
Combinations, predominant industry not
ascertainable
Inactive concerns
Exempt corporations (not for profit)
Grand total
1

See p. 41.




21,041
6,118

19, 972j
5,907 i

688
149

381
62

91,616

87,6641

2,515

1,437

246
6,608
4,809
2, 962

186
6,290
4,472
2,635

966
1, 088
946
1,169
2, 529

1 035
,
918
990
2 300

48
232
230
23'
46
24
8
165
74

107
90
39
29
20
14
155

21,323

19, 707

1,064

7,802
15,395
110
3, 986

7 727
J 5' 237
97
3, 946

57, 075
108
148
11
3

52, 884
98
109
91

2, 969

158, 751, 771
111,840,529
13,133,395
5,400,176
48,215, 398
30, 316,161
21, 808,804
3,107, 898
2, 710,054
1, 746,847
7,456,087
10, 574,304
131,335,729

890,346,663|
390,249,744;

139,251,299;
60,750,615

921,987,9951
471,627,304

606, 571, 554
405, 255, 681

4,667,757,356!

811,370,195!

», 384,193,403

3, 053, 253, 921

23, 753, 708
58,144, 567
44,654,177
67, 571, 798
9, 790,087
5, 521,317
2, 738, 766j
14,316,647
30,000,009

2,066,062
315. 598, 203
8,288,582
13, 285, 6421
3, 819, 6211
1,159,4261
2, 555, 8571
2,989,723!
6,432, 26:

256,501,076

44,541,6891
34,228.832-1
11,702,7891
8,236,682!
3,342,410
3,393,1391
3,857,123!
8,738,362!
13,589,078;

20,338,039
1,004,742,994
470,092,341
?8, 573, 860
49,561,768
53,547,759
8,417,614
28, 518,184
122, 880, 049

356,195,383

131,630,1041

1, 780, 672, 608

7,226,770!
9,161,3631
46,159:
4, 086, 0021

621,236.419
374,152,877
5, 783, 567
477, 805, 025

~
£j
l~5
^

8, 621, 919, 721
32, 078, 668
11.363.991
10, 785, 438

O
ifi

226, 785, 202

HH

73
139
1
35

4, 075, 769, 580!
1,514,267,229!
25,746,9471
2, 461, 319, 0541

46, 937,271
54, 582, 897
637,778
19, 515, 618

548,415,6631
560,969,1131
7, 577, 008
282,161, 590

3!

1,222
10
36
38

586, 596, 89'
11,088,910
22, 473, 763
13, 767,189

1, 510, 740, 064
967, 452
18, 698, 648
10, 991, r ~

1, 241, 673, 645
8, 266, 448
6. 794, 843
766,563

2, 863

370

112

143, 961, 22/

285, 657, 330

333, 452, 918

35,410!
132,391j
j
21, 697, 2091

83, 052

3, 382

8, 854,990, 796

1, 948, 728, 966

2, 990, 077, 791

307,477, 849 j

10,381,910,908

a
o

3,114

35, 347, 964

92,453,623

46, 441, 424|

55,146, 616 j

420, 491, 617

g

940

1,089,930

8,446, 296

1,426,431

806,503)

20, 730, 275

3, 345!
[_

88,1001

2, 252

346, 388

1, 245

13

326, 798

12, 830

1,666!

994
6,760

34, 655, 875
14,154,919,154

13, 537, 189
17, 272,488, 855

42,457,033!
6,031,155,99,

265,092,545

24, 476, 263\

70, 354, 324

19, 405, 992, 2871

79, 758, 789, 335

^

TABLE 2.—Capital stock tax returns of all corporations submitting statements of assets and liabilities—Distribution by industrial groups and
subgroups, showing number of returns, assets and liabilities classified, surplus, deficit, capitalization, fair value and taxable fair value of
capital stock and tax—Continued
Surplus

Liabilities
Industrial groups
Accounts
payable l
Agriculture:
Farming—
Cotton
Grain . .
_
Fruit
Stock.__
_ _
All other farming
Related industries. . . . . .

Bonded debt

Mortgages

Deficit
All other
corporations

._

Total.
Manufacturing:
Food products
Textile products..
Leather products
Rubber goods
Lumber products
Paper products
Printing
Chemicals
Stone, clay, and glass
Metal manufacture
All other manufacturing
Portland cement
__
__

_______

__
__ _ _

$6, 543,474
1, 722,209
40,636,450
65, 646, 515
90,878,484
77, 776, 873

$2,011,690
2, 800,000
16,138,267
30, 724,465
42,917,384
42,033, 329

$2,106,437
563, 838
15,876,783
24, 514,021
54,434, 600
7,428,018

$6,508,290
5,386,339
84,302,291
73, 503,080
104, 278, 530
193,811, 506

$611, 894
121, 590
6, 751,490
2, 214,189
34, 334,405
51, 403, 921

$4, 550, 820
1, 287,448
18, 726, 286
38, 945,467
71, 383, 867
47.014,014

283, 204,005

136, 625,135

104, 923, 697

467, 790,036

95,437,489

181, 907, 902

165,312,512
140,028,393
173,073,823
3, 933, 653
30,149,878
115,342, 552

670, 286, 637
244,178, 683
131, 750, 771
11,031,489
21, 998, 569
599, 559, 270

24,133, 811
5, 645, 417
37, 534, 602
579,195
7,181, 501
105,660, 501

746,060, 718
498, 555, 981
873,847,056
61,380,482
74, 810,093
678,957,397

89, 283,422
161, 854,050
463, 338,101
5, 375,134
12, 563, 939
488, 319,957

100, 274, 022
150, 634, 484
280, 018, 676
2, 364, 902
16, 861, 929
227, 353, 295

1,161,163, 232

._

$5,770, 761
1,342, 564
37,205,751
25, 636, 963
92,493, 563
77, 918,841

282,034,897
234, 881, 844
229,088, 762
10,813,185
30,332,187
374,012, 357

. _ ._

Mining and quarrying:
Coal
Metal mining . . . . .
. ._
Oil and gas
Nonmetal mining
Quarrying
All other mining and quarry ing _




Notes payable

Corporations
reporting par
value common
stock

240,368, 443

_

Total

Total

Long t e r m

Current

627,840,811

1, 678, 805, 419

180, 735, 027

2, 933, 611, 727

1, 220, 734, 603

777, 507, 308

561, 822, 817
517, 912, 595
123,101, 651
96,440, 972
273, 831,387
89,369,189
151,180, 550
600,496, 706
78,905, 530
1, 510,847, 715
178,021,795
27, 488, 335

630,449, 531
786,280,976
204, 231,287
144,410,290
354, 780,191
108,457,837
134, 605,811
371, 537,657
91,832,685
1, 059, 728, 071
187,182,168
11,723,852

517, 787, 617
136, 556,424
47,066, 778
199,347,447
101, 218, 488
152, 633, 776
33,981,645
340,168, 030
59,426,365
1, 443,955, 014
83, 713, 505
24,876,179

170, 932,164
54, 343,999
8,036, 623
4, 262,463
47, 033, 734
16,603,888
36,678, 087
79, 710, 796
16,163, 637
153, 839, 297
24, 012, 358
1, 837, 375

1,165, 241,481
1, 293, 682,148
190,859,365
120,108,305
1,089, 235,196
312, 897, 619
447,431, 708
1,364, 247, 025
299, 334, 737
3,620,372, 206
550, 843, 925
64,129, 806

382,813, 622
369,045, 358
105,183, 606
157, 049, 819
61, 600, 362
165, 710, 490
73,107, 892
449, 952,400
99, 213,267
1, 436, 585, 407
127, 024, 631
18, 585, 044

222, 849,169
105, 545, 072
69,608,215
25, 667, 331
81, 988. 062
23, 257, 234
55, 510, 937
187,602,154
33, 724,992
458, 982, 395
56, 947,165
6, 751, 319

4,209,419,242

4, 085, 220,356

3,140, 731, 268

613,454,421

10, 518, 383, 521

3,445, 871,898

1, 328,434, 045

Cm
I3

338,974, 989

Construction
Transportation and other public utilities:
Steam railroads
I
Electric railroads
|
All other railroads and combinations
j
Water transportation, transoceanic, coastal, I
lake, river, etc
|
Local transportation, cab, livery, etc
j
Electric light and power companies
i
Gas companies
j
Telephone, telegraph, and radio companies. __j
Water works
|
Storage companies
j
All other public utilities
|
Lessor companies, steam or electric railroads, J
Lessors of public utilities
j
Total
Trade:
Wholesale
Retail
Department stores
Commission trade
All other trade
Wholesale and retail trade

_

Total..
Service:
Motion-picture production.
Domestic.
Amusement
Management economics
Educational
C urative
Legal
Engineering
All other service
Total
Finance:
National banks
State banks
Private banks
T r u s t or banking and trust companies
Stocks a n d bonds, loan, realty holding, etc..
Life insurance companies
Accident, fire, and marine companies
1

See p . 41.




|
i
j
I
j
!
|
I

224, 541, 022

65, 741, 971J

105, o6,834j

304, 348, 737

71, 259, 359[

94, 537, 290

871, 351, 393
97,126, 551
58, 053, 898

240, 557, 300
135, 264, 704
26, 382, 454

9, 894, 383,174
1, 375, 496, 275j
546,823, 295J

3, 099,156, 568
103, 597, 434
106, 423, 660

244, 692, 991
26, 655,470
8, 452, 345

299, 894, 042
136,197, 768
87,159, 585

170, 460, 997
18, 701, 275
171, 835, 757
55, 378, 273
113, 563, 476
20, 785, 607
47, 395, 732
294, 225, 788
34, 036, 328!
11, 288, 8351

82, 749, 445
28, 433, 998
105, 507, 560
53, 898, 799
33, 918. 041
23, 010, 855
69, 507,162
175, 765, 046
5, 720, 581
2,107,699

209,458,162
4, 320, 002
1,348,606,638
321, 434, 754
883, 624, 568!
219,941,9961
72, 627, 610
2,350,742,411
280, 846, 091
108, 380,158

526, 881, 319!
123, 689,1081
6, 322, 904|
I
33, 020, 4791
16, 782, 718!
51,162,1121
2, 473, 282!
6, 049, 977|
4,013,574!
41,051,292!
72,139, 570
6,167, 254 i
731,818|

231,117,339!
29, 473, 454
188, 498, 666!
174,177, 245J
313, 256, 290!
72, 755, 495!
119,658,0691
580, 803, 514 i
54,529,193|
2, 425, 4971

89,194, 370
7, 800,168!
412, 945, 334|
64,645,053!
18, 855, 594!
1,143,915!
12,575,931!
204,259,1511
4, 669, 485!
34, 633, 9041

89,489,112
9, 028, 877
20,831,918
18. 319, 790
19,909,463
11,818,433
18, 565, 305
100,123,167
13. 940, 495
2, 266, 480
827, 549, 435

1,964, 203, 9101

982, 823, 644

17, 616, 685,134

890, 485, 407J

5, 075, 872, 4241

1,130, 523, 7111

1,030, 674,0041
627, 376, 592
124,695,805|
275,368,0601
699, 301, 2241
211,714,6951

927, 783, 092
638, 025, 047
72, 630, 680
139,481,489
404, 580, 862
192, 311, 425

183, 207, 692
39, 394, 059
44, 657, 890
9,659, 847
33,840, 292
37,341,318}

58, 987,1181
115,146,379
59, 643, 978
4, 410, 763!
47,110, 755J
46,070,4411

929, 078, 853
926, 886, 383
246,941,120
118,374,450
517,889,447)
362, 861, 7381

163,694,216
239,890,811!
79, 502, 6511
20, 662,030!
127, 953, 239!
26, 214,110!

2, 969,130, 380|

2, 374, 812, 595

348,101, 098

331, 369, 434|

3,102, 031, 9911

657, 917, 057 j

552, 839, 035

26,035, 2921
91,407,317!
67, 546,179'
43, 630, 539
5, 370, 254
4, 454, 094
1, 470, 583|
15, 607, 738
16, 762,133

18,960,110
112,537,552
68, 250, 848
19, 952, 897
9,117,267
5, 975, 733
2, 664,199
10, 750, 318
15, 873, 096

262, 575
159, 651, 459
35,147, 141
2, 388, 965
2, 617, 033
2, 492, 995
378, 500
770, 663
9, 885, T'

2,120, 825
161, 044, 44^
89, 593, 445
1,663,028
6, 993, 555
6, 385, 566
719, 821
1, 480, 075
10, 854, 439

14, 765, 426]
149,721,227!
95, 606, 739!
46,366,511!
16, 717, 338!
12, 387,135!
7, 994, 468!
18, 731, 7481
41,417,719!

39, 847,178:
59,815,494!
29, 352, 699j
18,113,051!
4, 410, 557!
1, 798, 004|
620, 315!
25, 344, 805!
10, 967, 683;

11,065,756
45, 860, 718
40, 395, 309
13,864,423
8, 168, 281
2, 101, 085
937, 735
19, 832, 581
9, 710,437

272, 284,129

264,0 !,020

213, 595, 222

280, 855, 201

403,708,311!

190, 269, 78

151, 936, 325

247, 925, 700
214, 786, 643
1,492,506
103, 890,495
1, 762, 576, 567

81, 666, 241
102, 826, 587
1, 808, 297
56, 970,188
1, 754, 754, 542
172, 321
337, 344

1, 883, 948
46,194,437
45, 967
22, 582,852!
1, 788, 294, 644

5, 283, 964
5, 545,189
408, 613
12, 046, 874
2, 623,343, 518

1,439,601,661!
531,441,006!
8,660,873
1, 089, 087, 388!
2,017,867,256!
17,060,861!
89,889, 524'

3, 675, 797|

1,181, 902
1, 669,472
40,185
5, 746, 248
597,603, 682

~3,~450,~834l

150, 000

3, 791,438 !
692, 676|
3,615,931!
,508,959,066
1,845,173.
2,505,8411

o

^
Q

o
&
2
ra

380,255
Or
CO

TABLE 2.—Capital stock tax returns of all corporations submitting statements of assets and liabilities—Distribution by industrial groups and
subgroups, showing number of returns, assets and liabilities classified, surplus, deficit, capitalization, fair value and taxable fair fclue of
capital stock and tax—Continued
Surplus

Liabilities
Current

States and Territories
Accounts
payable l
Finance—Continued.
All other insurance companies,.
All other financial combinations not included
above
Total...
Combinations, predominant industry not ascertain able

Long term

Notes payable

Bonded debt

Mortgages

Corporations
reporting par
value common
stock

Deficit
All other
corporations

$2,892, 780

$1,139,324

$795,274

$430,156

$27,396, 585

$320, 681

$65,983

H

240,319, 946

363, 600, 327

28, 984, 512

28, 615, 619

487,802, 882

123, 674,477

35, 409, 532

H

2, 577, 335,471

2, 363,275,171

1,888, 781, 634

2, 675, 823, 933

5, 688,808, 036

1, 649, 081, 080

642, 097, 259

^
r\

60,145, 576

59, 277, 206

64, 291, 985

25, 367, 871

151, 802, 644

39,496, 839

46,174, 412

w

Inactive concerns.

8, 553, 625

4, 915,434

5, 845, 260

768,158

5, 423, 428

927, 076

21, 149, 485

§

Exempt corporations (not for profit)

8, 320, 857

27, 501, 880

11,426,154

6,422, 666

19, 295, 595

53,611,575

1, 760,148

£

13, 809,899, 854

11, 297,494,144

25,170,630, 280

5, 215, 572, 649

28, 671, 076, 450

8, 555,130, 473

4,625, 892, 644

O
O

Grand total
1

H»

See page 41.




ft

TABLE 2.—Capital slock tax returns of all corporations submitting statements of assets and liabilities—Distribution by industrial groups and
subgroups, showing number of returns, assets and liabilities classified, surplus, deficit, capitalization, fair value and taxable fair value of
capital stock and tax—Continued
Fair value of capital stock

Capitalization

Industrial groups

Preferred
Agriculture:
Farming—
Cotton
Grain
Fruit
Stock
All other farming
Related industries _.
Total,
Mining and quarrying:
Coal
T
Metal mining
Oil and gas
Nonmetal mining
Quarrying
All other minim': and quarrying "_
Total

Manufacturing:
Food products
Textile products
Leather products
Rubber goods
Lumber products
Paper products
Printing
Chemical
Stone, clay, and glass
Metal manufacture
All other manufacturingPortland cement
Total.
1

See note 2, page 42.




I

Corporations reporting par value common
stock
Common

Total par
value (preferred and
common)

All other
corporations
(preferred) 1

$24, 417, 795
$432, 575
$23, 985, 220
7,120,179
39,000
7,081,179;
288,748,310
11,827,766
276, 920, 5441
4,328, 629
197,322,820
192, 994,197
17, 226,105
372, 856,389
390, 082, 494
42,981,361
317, 260, 762
360, 242,123
1,191, 098, 291 1, 267, 933, 727
76, 835, 436

141,384,926 1,179,171,200; 1,320,556,126
45, 599, 066 1,104,509,9991 1,150,109, • "
161,974,043 2,408,127,4291 2, 570,101,472
54, 873, 06"
51,751,771!
3,121, 296
223,881,573!
244,811,475
20, 929, 902
91,932,707
464, 941, 940

838, 923,859
544, 771, 576
198,351,258
266,544,290
150, 202,341
166,765,313
120, 347, 500
682, 628, 210
130, 794,105
1, 809, 277,800
213, 558, 341
32, 599, 482

1, 870,660,928! 1,962, 593,635
6, 838,102, 900!
7, 303, 044, 840

2,634,178, 607
2, 518, 599, 469
460, 736, 088
277,626,425
1,179,117,483
534,569, 697
544,493, 678
2, 552,987, 271
561,153,025
4, 428, 241, 044
817,056, 021
156, 443, 951

3,473,102,466:
3,063,371,045
059, 087,346!
544,170, 715!
1,329,319,824;
701, 335, 010;
664, 841,178!
3, 235, 615,481 i
691, 947,130;
6, 237, 518, 844;
1,030, 614, 362
189,043,433!

5,154, 764, 075 16, 665, 202, 759 21, 819, 966, 834

Corporations
reporting
par value
common
stock

Corporations
reporting
no par value
common
stock

$109,200
29,850
14,554,302
1, 694, 766
16, 459, 902
13, 311,653

$22,411,903!
9,303, 851!
277,060,3571
176,103, 619!
319, 861, 769!
456,084, 6951

40,159,673J

1,260,826,1941

$28, 723;
72,317
14,837,580;
3,146, 803!
33, 779, 913
40, 984, 502
92,849,838!

29, 948, 445 1. 746, 234, 725
5,451,028 1, 210,181,146
34,349,3081 2, 006, 637, 970
1,132,8001
82,409, 541'
7,503,997{
189,893, 631

All other
corporations

Aggregate

Taxable
fair value
of capital
stock

Tax

117, 750, 533!
134, 696, 035!
385,049,914!
4,360,743!
13, 247, 732;

65, 293, 762J
143, 679, 340[

1, 536, 4S6, 9151
6, 771, 843, 928j

284,128,33
204, 264,048
72, 882, 615
90,324,993
31, 350, 717
43,775,111
33, 293, 907

3,84' 958, 893
523,145, 286:
3, 648,432,326
520,503,253
661, 801,685
161,804,488!
440, 920, 308
133,042,981
68, 646, 039
2, 054,467, 901
795,467
177,211,843!
823,
104. 032, 686
1, 361,154, 471
448, 370, 296'
3, 910,734, 629
104, 301, 782;
821, 584,118
063, 859! 1, 604, 366, 840
3, 574,
130,259,482
1,186, 881,528
20, 659, 648!
283, 110, 538|

172, 217, 579|
37, 363, 687j
013,109, 442!
42,155,423
6, 450, 450

340, 023, 339|
995, 128, 296J

1,611,376,308! 22,614,905,723! 3,996,344,624!

$477,1
1,000
604, 568
1,389,183
1,921,7191
670,346
5,063,848j

$22, 917, 658
9,377,168
292, 502, 505
180,639,605
355, 563, 401
497, 739, 543
1,358,739,880;

$18, 787, 628
9,173,816
284, 272, 571
174,297, 646
342,503,917
466,273,214
1,295,308,792

$18,788
9,174
284,272
174,298
342, 504
466, 273
1,295,309
1, 295, 309

Ul
>

H
H

Ul

O

1,189, 6is| 1, 877, 699, 872J 1, 605,160, 838 1, 605, 161
18, 050, (>04j 7, 785, 022, 828; 7, 431, 031, 440| 7, 431, (.31

11.286,045 4, 382,3S0, 224;
lfi)573, 999 4,188, 509, 578j
829, 484,155I
5, 877, 982
574, 542, 001!
578,712
14,107, 855 2,137, 221,795!
1, 004,740, 322!
3, 733, 012
3, 003, 655 1, 468,190, 812 [
4, 659, 908! 4, 363,764,831;
928, 253,771!
2,367,871!
15, 634, 910 5,194, 065, 609
4,198, 972! 1,321, 339, 9821
304, 419, 408!
649, 222

4, 203, 727, 536| 4,203,727
4,131,536,680 4,131. 537
818, 705, 051
818, 705
571,131,194
571,131
2, 098, 625, 261 2, 098, 625
966,607,584
966, 607
1, 429,105, 692 1, 429, 106
4, 284, 515, 744 4, 284, 516
908,196, 325
908,190
5, 070, 880, 767 5, 070, 861
1, 294, 827, 698! 1, 294, 828
303, 436,115
303, 436
85,672,141 26,696,922,488! 26,081, 275.. 645j 26,081, 75
01

TABLE 2.—Capital stock tax returns of all corporations submitting statements of assets and liabilities—Distribution by industrial groups and
subgroups, showing number of returns, assets and liabilities classified, surplus, deficit, capitalization, fair value and taxable fair value of
capital stock and tax—-Continued
Capitalization

Fail value of capital stock

Corporations reporting par value common
stock

Industrial groups
Preferred

Construction
Transportation
and other
public utilities:
Steam railroads
Electric railroads
All other railroads and
combinations
Water
transportation,
transoceanic,
coastal,
lake, river, etc
Local transportation, cab.
livery, etc
Electric light and power
companies
Gas companies
Telephone, telegraph, and
radio companies
Water works
Storage companies
All other public utilities
Lessor companies, steam
or electric railroads
Lessors of public utilities. _
Total.

Common

Total par
value (prefened and
common)

All other
corporations
(prefen ed) 1

Corporations
reporting
par value
common
stock

$67, 738,650

$678,926, 204

$746,664,854

$23,858,883!

$706, 802, 888

1, 291,032,120
190, 520, 870

4, 658,883, 558
949, 420, 999]

5, 949, 915, 678
1,139, 941, 869

292, 051,150
12, 845, 280

5, 571, 547, 899
469, 747,085j

Tax

Aggregate

Taxable
fair value
of capital
stock

$5, 543, 849;

$779,098, 246

$728,499, 854

$728, 500

62, 607, 698 226, 696, 857
2, 637, 568
23, 452, 307

5, 860, 852, 454
495, 836, 960

5, 466, 639, 648
461, 293, 378

5, 466, 640
461, 293

434, 390, 813

431, 544, 391

431, 544

Corporations
reporting
no par value
common
stock

All other
corporations

$66, 751, 5091

107, 538, 839

511,116,894

618, 655, 733

3, 601, 000

424, 716, 590

9, 674, 223

99,878, 025

474, 755,143

574, 633,168

23,123, 280

485, 272, 015

82, 065, 768

3, 725, 472

571, 063, 255

556, 067, 366

556,067

M

9,149,890

74,418, 787

83, 568, 677

2,658, S

100, 809,913

8, 824,062

951,157

110, 585,132

93, 831, 361

93,831

264, 292,
104, 577,850

1, 049, 310, 314
670, 711,404

1, 313, 603, 213'
775, 289, 254|

167, 078, 756
2,958,461

1,141, 253, 201
833,112, 654

446, 885, 827
83,173, 295

683, 642
88, 784

1,588,822,670
916, 374, 733

1, 572,130, 582
906, 271, 432

1, 572,131
908,272

3
O
O

352, 652, 227
31,492,143
37, 959, 600
676, 516, 264

1, 954, 943,119
277,170,112
317, 817, 443
1, 978, 058,145

2, 307, 595, 346!
308, 662, 255'
355, 777, 043
2, 654, 574, 409

21, 696, 215
814,520
9, 698, 959
123,732,587

1, 954, 429, 780
237,838,8151
402, 415, 670]
2,146,034, 042

29, 019, 393
760,192
15, 216, 6041
219,887, 506!

267, 722
156,078
1, 270, 359
853,108

34,831, 350
1, 805, 035

197, 992, 669
28,071,057

232,824, 019
29, 876, 092

37,438, 664

165,699,856!.
20,426,209]

31,011,787

4, 260, 000
252, 259

1, 983, 716, 895 1, 965, 016, 393 1, 965, 016
238, 755,085
230,124,978
230,125
398, 660, r ~
418, 902, 6331
398, 661
2, 366, 774, 656] 2, 312, 460, 273 2, 312, 460
I

3,202,247,112 13,142, 669, 644 16, 344, 916, 756J

697, 697, 765 13, 953, 303, 729

2,042,372,024 2,398,080,5241
1, 675,261,549 1,883, 924,460
410,781,668
515,499,448
267,878,3271
333,463,4061

129,189, 547 2,944,575, 722
79,540,488 2,598,395, 904
52,643,750
716,306,489
16,298, 557|
421,593, 595

169, 959, 856!
51, 690,255!

32, 395, 542
51, 256, 799

32, 396
51, 257

1, 012, 578, 662 241, 843, 006 15, 207, 725, 397 j 14,477, 692,951 14, 477, 693

Trade:

Wholesale
Retail
Department stores _
Commission trade..




O\

355, 708, 500
208, 662, 911
104,717,780
65, 585,079

229,922,395
245,427,094
136,479,620
32, 655,468

13,992, 678
15,508,436
1,227,280
2,041,327

3,188,490,795
2,859,331,434
854.013,389
456.290,390

3,096, 844,377
2,669,359,567
847,166,584
440,459,245

3,096, 844
2,669,360
847,167
440,459

All other trade
Wholesale and retail trade _
Total
Service:
Motion-picture production
Domestic
Amusement
Management economics. __
Educational
Curative
Legal
Engineering
All other service
TotalFinance:
National banks
State banks
Private banks
Trust or banking and trust
companies
Stocks and bonds, loan,
realty holding, etc
Life insurance companies .
Accident, fire, and marine
companies
All other insurance companies
All other financial combinations not included
above
Total
Combinations, predominant
industry not ascertainable...
Inactive concerns
Exempt corporations (not for
profit)
Grand total.
1 See n o t e 2, p . 42.




138,613,423
100,881,494

1,145,405,662
523, 041, 536

1,284,019, 085
623, 923, 030

60,108,020!
17,273,352!

1, 514, 687, 7171
876,151,194|

131,460,3371
35,422,238;

974,169,1

6,0C4,740,766

7,038, 909, 953

355,053,714!

9, 071, 710, 621 j

811,367,152|

42, 519, 845
397, 500,426
390, 087, 615
92, 033,733
41,435,535
36, 923,179
25, 785, 023
96,364,781
102, 740,848

50,744,223!
487, 793,477i
418, 529, 332!
104,158, 697j
57,005,149!
39,009,4671
26,283,4971
104,493,0591
115,153,028!

15,002,055
48,281,053
19,476, 683 (
7,624,104
1,458,169
1,401,438
275,100
5, 872,255
3,314,025

24,871, 734
525,364, 863
306, 971, 597
115,128,406
37,497, 049
41,516,423
29,190,400
34, 919, 943
113,869,314

37,114,130
79,537,211!
31,146,459!
22,032,357!
2,493, 782!
672,087|
363,4011
15,163,767
9,030,518|

8,224,378
90, 293, 051
28,441,717
12,124,964
15, 569, 614
2, 086, 288
498,474
8,128, 278
12,412,180
177,778,944J

197,553,712

1 656,457, 7111 1,562, 426, 042 1 562 426
915,282, 377;
886, 044, 038|
886, 044
46, 788 323 9 929,866, 096! 9 502, 299, 853: 9 502 300
,
10 309 657
3, 708 945

132, o46l
3,297, 062
2, 878, 791
707. 584
207* 215
508, 639|
91, 677!
200, 717!
9, 255,

62,118,410!
608,199,136
340,996,847!
137,868,347!
40,198,046
42,697,149
29,651,478
50,284,426!

17,279,321|

1,444,168,762!

132,154, 922!

58,374,039!
557,756,396:
318,556,117!
127,196,143
36,284,907
37,933,998
24,988,746
46,169,970
121,355,711

58,374
557,756
318, 556
127,196
36,285
37,934
24,989
46,170
121,356

1,328,616,027

1,328,616

1,225,390,98o|

1,403,169, 929|

102,704,852

1,229,335,729

200
814
400

., 869, 398
748, 853, 530
10, 846, 215

1, 290,173, 598|
764, 654, 344
11, 916, 615(

3, 552, 760
8, 955, 8861
230, 350

2, 769, 455, 934
1, 260,190, 252
22, 293,199

48,184
5, 790, 702J
759, 760

7, 309, 487,
6,775,837|
161, 882J

2, 776, 813, 605| 2, 736, 691, 795
1, 272, 756, 791 j 1,195,432,615

4, 788,935

954, 991, 962

959, 780, 897J

1, 615, £

2, 195, 464, 968

104,171

9, 343, 297

2, 204,912, 436i 2,183, 275, 279

4, 304,
15, 800,
1, 070,

1, 516, 726, 491
50, 000J

5, 606, 580., 3271
20, 297, 996|

350, OOOi

57, 295, 75SJ

57, 645,

777,

36, 049,

664!

556, 486,

627

8001

93, 156, 682!

1,458,282,714

7, 308,130, 771
13, 045, 431

7551

251, OOO!

59, 907, 722

36, 827,

464!

147,

454

28,119,884

1, Till

53, 074

649, 643,

309|

64. 846, 875

1, 067, 001, 499

191,028,019

100,544,821

652, 015, 159 14,723,609,6601

1,656, 015, 261j

I l,637,025,322| 9,277,271,474 10,914, 296, 796;

497, 028

22, 829,

063!

115,258,986'

313,070,265

428, 329, 250|

12, 022, 014

446,830, 488

5,990, 563 i

42,029,976

48, 020, 539!

3, 951, 724

3, 303, 674

206, 482, 593

220,961,8661

11,197, 619

40, 969,549

2, 468, 891

3,659,717,051 70, 823, 442,183

8, 853, 916,984^

14, 479, 273

73,593,951
128, 964

572, 402, 446
12, 500

7, 123, 306, 818j
20, 347, S

11,891,229,488 55,644,985,857 67,536,215,345

29,976!

23, 214, 841 i

22, 697, 006

2, 736, 692
1,195, 433
22, 697

2,183, 275
8, 940, 007, 436! 8, 125, 895, 560
13,174,395
10 1*7A one
8, 125, 896

101, 78
12,346,681

>

H
Ul

o
Ul

60, 404, 750!

I

28,174,
1,358,574,339

1,340,998,292

1,340,998

298,408,341j 16,678,033,262! 15, 604, 990, 547J 15,604,991
8, 458, 313

in
H

478,117,864

450, 857, 798

450,858

3, 435, 438

232, 393

232

55, 785,121

739,556,215 80,416,915,382 76, 901, 405, 300 76, 901, 405

a
o

TABLE 3.—Capital stock tax returns of taxable corporations submitting statements of assets and liabilities—Distribution by industrial groups
and subgroups, showing number of returns, assets and liabilities classified, surplus, deficit, capitalization, fair value, and taxable fair value
of capital stock and tax
[Returns filed for the year ended June 30, 1925] l
Number of returns
Industrial groups
Total

Agriculture:
Farming—
Cotton
Grain
Fruit
Stock
All other farmingRelated industries
Total.
Mining and quarrying:
Coal
Metal mining
Oil and gas
Nonmetal mining
Quarrying
All other mining and quarrying..
Total
Manufacturing:
Food products
Textile products
Leather products
Rubber goods
Lumber products
Paper products
Printing
Chemicals
Stone, clay, and glass..
Metal manufacture




00

Assets

Showing Showing
Not
par value no par
value
common common specified
stock
stock

Current assets
Cash 2

Accounts
receivable

Notes receivable 2

Inventory

Fixed property
investments
(real estate,
buildings,
equipment)

H

999
1,968
954

16!
12,
32!
10;

$2, 209, 563
1, 259, 352
28, 353, 962
3, 829, 760
11,448,621
13, 758,816

$1, 711, 629
2, 914, 578
61, 942, 553
13, 970, 078
45,158, 916
50, 390,413

$4, 455, 288
372 632
10, 414, 057
9, 915, 677
19, 879, 551
26, 526, 938

$3, 503, 458|
1,141, 8891
30, 372, 015J
76, 757, 735
58, 632,1301
49, 297,135,

6,239

6,046

79 i

60, 860, 074

176, 088,167 i

71, 564,1431

219, 704, 362

1,190,718,927

3,028
861
2, 653
72
1,250
2,548

2,920
837
2,478
66
1,172
2,478

26;
3
26
l!
20|
|

112,487,709
75, 658, 626
107,269,194
4, 209, 699
13, 487, 696
64, 378, 260

252, 337, 677|
167, 625, 2331
240,400,351
12,050, 752
35, 935,119
158, 905,806

53, 419, 2171
13,158, 797!
40, 302, 948!
1, 038,307|
5, 617, 743
30,038, 094

484, 368, 4181
159, 416,136:
228,042, 580;
14, 387, 332|
16,178, 8871
142, 067,1181

2,172, 685, 869
1, 409, 942, 481
2, 559, 506, 490
72,116, 554
293,166, 581
1, 233, 562,321

10, 412

9, 951 i

95

377, 491,184

867, 254, 938

143, 575,106

1,044,460,471J

7, 740, 980, 296

10, 643
9,404
1,926
544
5, 907
1,624
6,854
4,796
3,424
16, 793

10,125
8,877
1,795
473
5,719
1,502
6,565
4,438
3, 245
1 5, 461

120
106
23
4
63
25
90
44
32
169

336, 366, 203
309, 225, 288
65, 893, 765
45, 477,019
103, 030, 902
49, 878, 471
82, 867, 460
237, 064,125
56, 225, 330
878, 323, 790

691, 013, 565
1,003,953,148
319, 087,027
208, 695, 379
420,126,466
154,374, 456
283,139, 907
886, 543, 827i
166, 991, 999
2, 533, 456, 266)

114, 094, 308
78, 217, 465
25, 458, 767
21, 517, 578
99, 288, 376
24, 744,037
45,144, 002
144, 295, 588
27, 325, 924
455, 367,106

1, 314, 933,110!
956, 240,052!
427, 236, 716'
228,854,041!
647, 312, 985
271, 371,302
168, 606, 545
1,125,266,235
193,758,7211
4, 668, 673,115

2, 867, 259, 658
2, 986,184, 836
307,421, 348
434,157, 266
1,291, 297, 051
970, 629,307
1,429, 974,366
3,313,187,699
773, 646, 465
5, 864, 810, 884

1,446
1,031
2,048
981

36
1,405

82
21
149'
5
58:
|

421
108
67
125
97
199
314
147
1,163

$29, 387, 375
9, 050, 629
214,874,471
103,706,672
383, 490, 989
390, 202, 791

4,309
95

Total

809,137, 559
303, 385,682

62, 337

3,267

715

2, 299,343, 526

6, 994, 258, 891

1,112,981,137

10,561,561,842

21,351,092,121

7,778

254

100

92,118, 446

456, 315, 816

64,949, 860

185,971,973

582,673,490

699
327
156

5
6
5

5
3

597,162, 060
47, 289, 383
21,195, 485

340,995, 262
29,127,160
35, 794, 631

38, 625,431
3,451,195
2, 602, 589

424, 597, 789
41,169,031
37,162, 296

13, 664, 571, 667
2, 217,199, 085
685, 326, 884

1,191
2,061
1,600
539

100
58
60
15

12
32
3

70,167,957
7, 345, 703
99, 711, 223
27, 424, 346

103.136,794
14, 717,441
166,468,154
64, 358, 761

26,152,036
5, 550,144
54, 660,475
3, 678, 893

46,072, 891
19,945,067
75, 532,408
41, 877, 853

438,149,022
81,172,003
2, 936,153, 782
937, 658, 014

2, 256
1,163
3,253
1,300

9
5
57
60

13
7
36
14

76, 386,172
9,142, 558
25, 691, 340
182,322,537

116, 470,486
19, 363, 735
58, 268, 281
241, 337,127

17, 428,040
3, 707,431
31,399, 742
58, 878, 836

58, 444,456
10, 463,283
26,530,120
165, 758, 265

899, 434, 672
504, 785, 644
497,437,044
4, 050, 554, 274

W
H
g

39
47

4

1
1

15, 267, 069
2, 850, 702

3,407, 247
13, 928, 596

48, 836
1,632,561

3,499, 987
2, 324, 643

73, 962, 628
33, 250, 057

m
j_j

14, 631

384

134

1, 181,956, 535

1,207,373,675

247,816,209

953, 378, 089

27,019,654,776

1

______ !
1
_
|
..

15,6f 8
32,539
1,257
2,208
15,229
5,298

499
603
37
119
441
134

179
450
7
34
216
47

316, 783, 696
219,120,025
61,549,699
72,401,191
148,163,696
110, 839, 272

1,688,370,602
955,760,743
228, 227, 612
377,072,852
824, 853,761
377,367,339

258,052,189
236,841,194
13, 935, 839
70,617,830
125,161,612
58, 715,174

1, 845, 738,155
1,527,594,665
400,293,572
72, 696,103
839,397,495
463,686,011

638,242,443
905,307,347
377, 741, 601
40,754,609
560,002,751
398,584,718

72,199

1,833

933

928, 857, 579

4,451,652,909

763,323,838

5,149,406,001

2, 920, 633,469

141
5,266
3, 201
1.567
587
796
632
563
1. 619

113
5,047
3,012
1,414
551
768
623
489
1, 530

20
164
141
127
31
15
4
68
34!

8
55
48
26
5
13
5
6
55

4, 780,058
46,024, 733
28,060,009
19,470,306
2, 773,089
2, 509, 675
1, 594, 870
6, 943, 789
9,069,765

22, 232, 700
54, 522, 295
38, 902,798
56,689,094
7, 915,121
4, 906,007
2,358,059
11,344,662
27,389,030

1,780, 200
315,144,796
7,498,836
11,710,463
3,601,075
959, 562
2,400,885
2,490,066
4, 976,349

14,372

Total

_

16,346
33,592
1,301
2,361
15,886
5,479
74, 965

1

.

Service:
Motion picture production
Domestic __ ___
Amusement
Management economics. .
Educational
Curative
_Legal
Engineering _ _
All other service




514,661,037
44, 647, 983

40
52

Total
Trade:
Wholesale
Retail
Department stores
Commission trade
All other trade
Wholesale and retail trade

72,179,343
5, 348, 643

2, 278
1,175
3,346
1,374

Transportation and other public utilities:
Steam railroads
Electric railroads
.
_ ._ _
All other railroads and combinations
Water transportation, transoceanic, coastal, lake, river, etc
Local transportation, cab, livery, etc
Electric light and power companies
(las companies
Telephone, telegraph, and radio companies.
Waterworks. _ _.
_
........
Storage companies
All other public utilities
Lessor companies, steam or electric
railroad^
Lessors of public utilities

303, 617, 512
23, 259, 339

1,303
2,151
1,667
557

..

109, 385, 231
25, 605, 942

15,149

.

38|

709
336
161

Total
Construction. ___

216
12

8,132

_ __

4, 055i
82|

66,319

All other manufacturing
Portland cement

13,547

604

221

121, 226,294

226,259,766

350,562,232

Data taken from balance sheets as of a date not earlier than Dec. 31,1923, nor later than June 30,1924.

37, 892, 786
32,232,400
9,849,279
6,386, 824
2, 751,515
2, 915,398
3, 228,835
6,318,567
12,180,274 1
113,755,878

m
O
^
M

a
Q
O
g
B

16,049,716
927,075,891
430,694,257
25,132, 664
41, 239, 292
49, 629,781
7, 569,902
16,260,206
113,335,232
1, 626,986,941

a See p. 41.
CO

TABLE 3.—Capital stock tax returns of taxable corporations submitting statements of assets and liabilities—Distribution by industrial groups
and subgroups, showing number of returns, assets and liabilities classified, surplus, deficit, capitalization, fair value, and taxable fair value
of capital stock and tax—Continued
Assets

Number of returns
|
Showing Showing
par value no par
Not
value
common
common specified
stock
stock

Industrial groups
Total

Finance:
National banks
State banks
Private banks _._ _.
Trust or banking and trust companies,_.
Stocks and bonds, loan, realty, holding,
etc .
Life insurance companies
Accident, fire and marine companies
All other insurance companies
All other financial combinations not
included above
Total
Combinations, predominant industry not
ascertainable
_
.

7,740
15,168
100
3,896

7,675
15,022
88
3,871

1
17
11
1

39,420

2,112

2^

$4,072,195,190
1,511,467,598
25,597,144
2,455,561,742

$45,949,697
54,141,006
588,868
19,351,788

$545,950,524
558,854,996
7,526,915
279,577,989

$7,226,770
9,144,308
23,443
3,954,757

$616, 823,764
370,876,200
5,704,269
474,287,613

706

518,661,673

1,374,958,069

1,096,049,916

223,494,732

Ul

7,113, 728, 985

2,767

2,365

309

93

141,590,368

272,848,224

320,259,546

18,413,562

1

215,211, 743

68,441

2,451

1,017

8, 725,073,715

1, 767,837,652

2,808,219,886

262,257,572

8, 796,632,574

77

32

32,815, 396

80,720,755

42,147,480

51,938,920

383, 630,424

1

8,872

55,643

94,478

90,360

124,587

13,819,751,621

16,227,818,212

5,605,234,369

18,542,525,468

71, 613,127,605

1,788

8

7

Grand total

269,402

256,725

j
9,350

3,327
1




Inventory

71,909
1,897

See page 41.

Notes receivable i

Fixed property
investments
(real estate,
buildings,
equipment)

o
Ul

Inactive concerns

1

Accounts
receivable

Cashi

64
129

42,238

Current assets

3

TABLE 3.—Capital stock tax returns of taxable corporations submitting statements of assets and liabilities—Distribution by industrial groups
and subgroups, showing number of returns, assets and liabilities classified, surplus, deficit, capitalization, fair value, and taxable fair value
of capital stock and tax—Continued
Surplus

Liabilities
Industrial groups
Accounts
payable l
Agriculture:
FarmingCotton
Grain
Fruit
Stock
_..
All other farming
Related industries
Total
Mining and quarrying:
Coal
Metal mining
Oil and gas
Nonmetal mining
Quarrying
All other mining and quarrying
Total
M anu facturing:
Food products
Textile products
Leather products
Rubber goods
Lumber products
Paper products
Printing
Chemicals. _
Stone, clay, and glass
Metal manufacture
All other manufacturing
Portland cement
Total
Construction
I See p. 41.




Long term

Current
Notes payable

$4,530, 250
1,284,059
33,363,045
43,175,001
65,367,473
59,751, 687

$5,071,783
1,017,927
31,356,418
17,636,475
62,669,846
59,133,690
176,886,139

207,471,515|

206,972,253
206,849,149
155,672,248
10,283,816
25,766,010
214,476,321

134,800,820
111,124,389
154,744,346
3,040,948
23,193,186
50,126,589

820,019,797

477, C30, 278

$481,215,425
479,663,289
110,448,083
92,617,769
234,250,398
84,363,217
116,429,104
532, 834,898
69,410,218
1, 349, 397, 771
157,859,912
27, 034,986
3, 735, 525,070
287,045,908

$567, 612,900
752, 699.861
180, 567,651
138,871,726
319,401,666
102,872,686
109, 860, 563
320,935, 607
81, 651,180
912, 043; 984
165, 045, 482
7, 611, 259
3, 659,174, 565
178,936, 086

Mortgages

Bonded debt

$2,008,190
2, 724,000
13,480,7511
19,921,867
32,405, 042
32, 055, 728
102, 595,

578|

637,895, 940!
228, 286,933!
111,450,275!
9,340,489
18,153, 096
536,7
1,541,809,721
$480,127,912
132,560,731
37,935,143
182, 689,847
94,792,382!
142, 222, 400|
27, 368, 022
310, 076, 285
55,418, 625
1, 293, 594, 661 j
81, 050, 5301
21,118,179,1
2, 858, 954, 717 i
56,453,139J

Corporations |
reporting par !
All other
value common I corporations
stock
|

Deficit
|

$3,107, 658
678, 817
11,056,358
15,388, 557
34, 298, 540
26, 091, 670

455, 813, 954j

$606, 554
121, 590!
6, 601,430l
2, 075,405
32,021,176
48,398,147
89,824,302!

14, 933,312|
1,458,331!
34,448, 688
413,725
5,809,838
96, 636,207
153,700,099|

722,785, 245
492,871, 968
861,824,961
58, 048,485
69,327,684
507,117,979
2,711,976,322;

87,686,243
144,201,917
453,492, 609
5,171,034
10, 874,503
475,939,759
1,177,360,065

53, 653,496
88,041,857
181,820,090
852,451
9,969, 507
65,164,838
399,502,239

$151,821,031
50,361,136
7, 047,333
3,255,4S2
44,009,311
16,037,331
33, 739, 362
63,875, 409
14, 226,320
127,766,498
20, 772, 838
1, 752, 375

$l,150,872,715|
1,290,562,243!
189,800,869!
119,809,614!
1,079,907,5841
309, 844,152|
444, 788, 508 j
1,347,019,2651
295, 780, 705!
S. 524, 895.182i
544, 812, 479!
64, 026,097

$361, 602,681
364,513,710
104,960,730
151,975,449
60,091,117
164,801,841
68, 555,460
417, 914,146
96,051,005
1,406,205,148
126,040, 550
18, 584,438
3, 341, 296, 275
67, 647,947

$102,990,330
65. 810,128
47,680,331
14,000,382
43,449,945
12,903, 998
21. 352, 946
106,020,027
17, 391, 312
183.574,311
27i 904, 579
695, 854
643, 780,139
42, 640, 615

$1,869,185
503,302
13,449,420
15, 881,196!
37,584,9151
5, 544,466!
74, 832, 544!

534,

664,426

83, 271, 282

$6, 202,109
5,382,118
83,415,723
72,561,065
102,363, 970
185,888, f ~
~

10, 362,119,413|
297, 302, 265!

90, 619, 600

B

t—1
CD

H
i—1

O
CD

3
o
o
K

TABLE 3.—Capital stock tax returns of taxable corporations submitting statements of assets and liabilities—Distribution by industrial groups
and subgroups, showing number of returns, assets and liabilities classified, surplus, deficit, capitalization, fair value, and taxable fair value
of capital stock and tax—Continued
Surplus

Liabilities

payable x

Transportation and other public utilities:
Steam railroads
Electric railroads
All other railroads and combinations
Water transportation, transoceanic, coastal,
lake, river, etc
Local transportation, cab, livery, etc
Electric light and power companies
Gas companies
Telephone, telegraph, and radio companies..
Water works
Storage companies
All other public utilities
Lessor companies, steam or electric railroads.
Lessors of public utilities
^

$171,184,202
67,592, 633
6,130, 802

Bonded debt

$9, 048, 314, 984
1,106,487, 994
406,497, 028

Mortgages

$496, 840, 399
87, 948, 735
5, 268, 058

stock

Deficit
corporations

j

$3, 007,834, 428
100,438, 729
104,273,832j

$244, 690, 321
24, 655, 470
7,188, 803

$41, 307, 663
19, 968, 664
48, 476,309

129, 551,080
13, 731, 716
134, 316,980
48, 603, 642
110, 997, 993
16,444, 800
38, 904, 963
261, 675, 385
13,087,417
7, 551,933

53,049, 674
22,734, 444
92,885,881
43,442, 872
31,466, 794
19,816, 934
57, 534, 528
145,648,126
736, 202
1, 712, 855

140, 757, 860
3, 756,424
1, 297, 393, 890
284, 920, 493
877, 610, 740
200, 925, 454
69, 493, 732
2, 222, 384,187
23, 501, 500
103, 406, 300

27, 828, 526
13, 966,186
50, 517,069
2, 339, 032
5, 614, 329
2,982,611
38,163,840
34, 039, 731
6, 055, 259
177,447

222,484,831!
27,955,591
187,119, 996
170,144,641
311,865,620
70,120, 695
115,211,402
565, 563, 732
8, 075, 545
1, 323,956

76, 518, 998
7, 575, 512
412,117, 990
62, 961,909
16, 340, 007
1,140, 509
12, 283, 657
199, 484,163
4, 260, 000
34, 633, 904

26, 511, 340
4, 016, 746
11,180,571
12, 747, 326
16, 937, 659
4, 920, 982
9, 808, 530
15, 802, 014
2, 052,112
562,164

713,935, 947

15, 785, 450, 586

771, 741, 272

4, 892,412, 9981

1,103, 851, 243

214, 292, 080

884,903, 209
548,479,883
120,878,081
251,359, 246
567,317,498
192,745,633

877,993, 674
568,658, 294
69,657,759
119,080,390
349,332,525
183,659,906

172,112, 259
36,903, 278
44,657,890
7, 446,807
26, 765,368
35, 781,454

55, 258,168
108,096,856
59, 470, 753
3,921,635
43,222,735
45, 333,124

918,178,545
919,882, 270^
246,578,610
115,692,010
506,684,4471
361,609,921

148,179, 655
234,308, 599
79,105,730
20,042,861
117,585,896
26,118,778

77,971,649
52,122, 636
4,926,889
8,085,195
82,412,942
22,165, 093

2, 565,683,550

Total




Notes payable

Corporations [
value common j

1, 535, 733,869

Total.
Trade:
Wholesale
Retail
Department stores
Commission trade
All other trade
Wholesale and retail trade
Service:
Motion-picture production
Domestic
Amusement
M anagement economics
Educational
Curati ve

$671,215,597
40,984,020
48, 668,343

1

Long term

Current

Industrial groups

2,168,382, 548

323,667,056

315,303,271

3,068,685,803

625,341,519

247,684, 404

I

1

.

15,359,348
76, 085, 502
44,186,999
31,690,165
3,750,199
3,496,188

12,498,862
92,228,034
56,781,755
14,011,820
(5,791,182
5,205, 535

252,475
135, 994, 977
30,395,438
2,334,395
2,334,718
2,021,932

1,460,825
137,431,904
78,704,009
1,309,190
5,309,178
5,768,213

13,384,096
148,507,782!
91,726,2661
43,955,957i
16,224, 588j
li,849,002 !

39,443,382
57, 635,715
26,658,601
16,280,843
2,995,233
420, 879

'A, 007, 508
21,319,223
17,113,431
5,066, SI 2
4,771,137
1,147,215

[>
02
1 1
—

o

U2
/—\

Hj
h—I

o

J/6£H1

TCntrincering
All 'other service. - -__

- -

.--

Total

i,153,482
9, 243, 272
12.754,893

2, 241, 003
4,842,046
12,229,788

197, 720,048

206,830,025

378,500
48,2r»3
8,199.542

665, 750
1,281,743
9,352,«54

7,334, 936
12,685, \\1
39,591,662

181,960,240

241,283, 666

385, 262, 706

170,608,814

5, 283,9f,1
5,490.314
408, 57."
11,996,374
2, 162, 637, 635

1, 1.47,941,7! 3
530, 003. 6(/5
8,651.217
1, 066, 807, 685
1,74 5.884,426

3.47'.. I'VI
*, 499, 602
681,415
1,321,817
1, 255, 678, 606

„ - _ _ _ _

Finance:
National banks .
_ _
.... . .
State hanks
_
_.
1
.
Private banks
_Trust or banking and trust companies
._.
Stocks and bonds, loan, realty, holding, etc
Life insurance companies_ .
. _.
\ecident, fire and marine companies
All other insurance companies. _ . _
All other financial combinations not included
above
__ _ __
- _ _
Total
Combinations, predominant industry not ascertainable
_ _ . .
. . _
______

247, 479, 684
214, 424, 451
1,245,181
102, 294, 249
1, 349, 880, 754

81,243,183
99, 992, 867
1,801,624
55,158,689
1,366,967,029

571,586
1 fi, 080, 666
10,521,909

771,067
3,934, 787
5, 823,387
62, 954, 570

- _ _ • _ _ _ _ . - -

1, 624, 498
46,113,437
45, 967
22, 582, 852
1,432,035,684

WH\, 1 11
J, 042. .72*
2.898,184
254, 701, 993

220, 944, 273

331,228,064

27,168, 706

28, 046, 612

484, 582, 920

115,694,295

16,448,057

2,136, 268, 592

1, 936, 391, 456

1, 529, 571,144

2. 213, 863,474

5, 271, 871, 564

1, 380, 351, 874

276, 064; 587

54, 083, 500

23, 007, 903

145, 834, 919

37,817,253

11,583,984

17,000

61,152

5,191

1, 583

4, 411, 684, 937

27, 591, 341, 096

7, 994,110, 483

1, 989,123, 801

45, 642,184

46, 464, 557

Inactive concerns

32, 894

38,195

Grand total

11,500,558,051

9, 594, 655,172

22, 434, 545, 681

ui
H
>
i I

Ul

H

Q
Ul

O
J S e e p . 41.




2!

a
o

c
CO

TABLE 3.—Capital stock tax returns of taxable corporations submitting statements of assets and liabilities—Distribution by industrial groups
and subgroups, showing number of returns, assets and liabilities classified, surplus, deficit, capitalization, fair value, and taxable fair value
of capital stock and tax—Continued
Fair value of capital stock

Capitalization
Corporations reporting par value common
stock
Industrial groups

Preferred

Total par
value (preferred and
common)

Common

I Corporations
All other
|
reporting
corporations | p a r value
(preferred) * !
common
j
stock

Corporations
reporting
no par value
common
stock

Aggregate
All other
corporations

Taxable
fair value of
capital stock

Tax

>
Agriculture:
Fanning—
Cotton.
Grain
Fruit
Stock
All other farming
Related industries

$21,
6,
202,
145.
329',
263,

583,
427,
080,
489,
355,
553,

658
204
234
510
540)
963 j

$22, 013, 883
6, 466, 204
272, 307, 955
147, 527, 688
343, 769, 474
303,169, 813

$98,0001
10, 000i
14,115, 50S|
1,629,006!
15, 712, 077!
6, 308, 108|

$21,
9,
276,
174,
317,
433,

769, 212
291, 499
105, 881
957, 448
072.1591
041, 709

$28. 723
72, 317
14, 816, 861
3, 141, 719
33, 765, 470
37, 467, 713

$464, 693
579,
1, 353,
1, 906,
668,

829
479'
288
792

Total
Mining and quarrying:
Coal
Metal mining
Oil and gas
Nonmetal mining
Quarrying
All other mining
quarrying
Total
Manufacturing:
Food products
Textile products
Leather products. _.
Rubber goods
Lumber products
Paper products
Printing
Chemicals
Stone, clay, and glass




137, 654 382
41.604, 066
150, 312, 510
3 104, 296
,
17,071, 809

1.101,046, 151! 1, 238, 700, 533
941, 138,1211
982, 802. 787!
2, 179, 912, 453! 2, 330, 224, 963!
46, 198, 870
49, 303, 166i
200, 400, 227! 218, 072, 036

28, 895, 995; 1, 726, 512, 448|
3, 562, 728! 1, 195, 569, 237 j
27. 458, 646i 2, 003, 038, 270|
1,132, 800!
82, 387, 985|
7,164, 277
188, 921,1161

117,
132,
384,
4,
13,

743,
990,
342,
360,
241,

517
516
060
743.
034

8, 495, 50G
3, 223, 774
2, 449, 783
42. 025
2, 472, 588

628
816
571
646
917
214

$18, 787, 628
9,173, 816
284, 272, 571
174, 297, 646
342, 503, 917
460, 273, 214

$18, 788
9, 174
284, 272
174, 298
342, 504
460, 273

1,326,503,792

$430, 225
39, 000
9, 087, 721
2, 038,178
14, 413. 934
39. 615^ 850

$22,
9,
291,
179,
352,
471.

262,
303,
502,
452,
743,
17S.

1, 295, 308, 792

1, 295, 309

1, 852, 751, 471
1, 331, 783, 527
2, 389, 830, 113
86, 790, 753
204, 634, 738

1,837,611,471
1, 327, 478, 527
2,376,565,113
86, 430, 753
198, 384, 738

1, 837. 611
1, 327; 478
2. 376, 505
86,431
198, 385

and
49,867,576

1. 276, 851, 038J

339,925,46'

1,124, 333|

1,617,900,838

1, 005, 160, 838

1, 605, 161

414, 834, 319 5, 472, 276, 803i

5, 887, 111, 122]

118, 082, 022

6, 473, 280, 094!

992, 603, 337

17, 808, 009|

7, 483, 691, 440|

7, 431, 631, 440

7, 431, 031

766, 340. 725! 2, 433, 345, 982J
531. 716, 834| 2, 470, 032, 054
195', 443, 358!
447, 014,129
258. 553, 543!
266, 388, 493}
142, 089, 233:' 1, 133. 037, 350!
508; 924, 807!
143, 923, 790;
490,389,795!
114, 484, 880;
050,194,100 2, 398, 217,469
125, 708, 696!
537, 233, 475

3,199, 086, 707
3, 007, 748, 888
042, 457, 4871
524, 942, 036|
1, 275,126, 583
652, 848, 657|
610, 874, 675!
3, 048, 411, 569!
662, 942,171 j

258,
197, 749; 045
72, 063, 700
89,113, 833
27, 541, 6691
43, 664, 356
29, 585, 728
155,188, 774
34,809,138

3, 724,366, 699
3, 639,255, 557j
000, 689, 628
440, 261, 029
2, 045,470, 276
793, 801, 640
621,020
1, 356,
3,855, 804,941
819, 950,122j

521, 458, 869
520, 349, 544
161, 783, 576
133, 013, 712
68, 605, 274
177,198, 271
103, 921, 849
448, 0S2, 919
103,022, 298

11,116, 968
18, 951, 579
5, 861, 847
576, 453
14,084,711
3, 727, 673
2, 832, 823
4. 607,884
2, 343, 905

4, 250,942, 536
4,178, 556, 080
828, 335, 051
573, 85 J, 194
2,128, 100, 261
974, 727, 584
375, 092
1, 403,
4, 308,495, 744
925, 310, 325

4, 203,727, 530
4,131, 536, 680
818, 705, 051
571, 131,194
2, 098,625, 261
900, 607, 584
1,429, 105, 692
4, 284,515, 744
908, 190,325

4, 203, 727
4,131, 537
818, 705
571,131
2, 098, 625
906, 607
1,429,106
4, 284, 516
908,196

64,420, 050

1,003, 580, 981 j 1,068,007,037!

O

w
o

3
a
o
g

Metal manufacture
All other manufacturing-_
Portland cement
Total
Construction
Transportation and other p u b lic utilities:
Steam railroads
Electric railroads
All other railroads and
combinations __ - _ . . .
Water
transportation,
transoceanic,
coastal,
lake, river, etc _
Local transportation, cab,
livery, etc
Electric light and power
companies
Gas companies
__
Telephone, telegraph, and
radio companies
Water works
Storage companies _ . __
All other public utilities
Lessor companies, steam
or electric railroads.
Lessors of public u t i l i t i e s . .
Total.. _
Trade:
Wholesale
Retail
Department stores.. .
Commission trade
All other t r a d e .
Wholesale and retail t r a d e .
Total
Service:
Motion-picture production
Domestic
Amusement
Management economics. __
Educational
Curative
Legal .
Engineering.. __
All other service
Total

See note 2, p. 42.




1, 723,161,007 4,096,164, 794 5, 819, 325, 801
979, 013, 923
773, 632, 502
205, 381, 421
180, 415, 333
151,110, 851
29, 304, 482
4, 886. 302. 069 15. 717, 491, 761 20, 603, 793, 830
609. 040, 225
669, 792,107
60. 751, 882

541, 582,430 3, 541,974, 093
38, 257, 063 1,182, 808,145
282, 602, 315
6, 406, 650
1, 494, 770, 747 22, 343, 605, 465
21, 278, 480
697, 213, 996

1, 597, 379,148
130,125, 945
20, 659, 578
3, 985, 600,983
66, 580, 617

1,197,192, 063
175,179,687

4,008, 602, 389
745, 639, 654

5, 205,794, 452
920, 819, 341

292, 051,150
5, 008, 880

5,180, 888,161
436, 884, 503

62, 607, 698
23, 452, 307

106, 766, 439

447,142, 577

553,909, 016

3, 600,000

422, 679, 570

398,162, 680

493,896,917

20, 857, 700

479, 461, 450

79, 410, 592

8, 822, 203

61, 514, 587

70, 336, 790

2, 296, 550

95,151,620

8, 550, 371

259, 825, 359
101, 269, 350

1, 020, 718,114
650, 776,133

1, 280, 543, 473
752,045, 483

166, 294, 376
2, 246, 511

1,133, 619, 423
825, 803, 440

350,145,167
29, 515, 643
36, 908, 093
647, 955, 094

1, 935,156, 732 2, 285, 301, 899
250, 896, 956
280, 412, 599
287, 281, 387
324,189, 480
1, 837, 415, 055 2, 485, 370,149

20, 420, 050
805, 820
9, 404,165
116,528,987

1, 950, 796,142
235, 097, 927
399, 001, 432
2,106, 314, 971

226, 688, 789
2, 636, 568

9, 669, 821

95, 734, 237

15. 472, 526 5,154, 825, 767 5, 070, 860, 767 5, 070. 861
3, 438, 606 1,316, 372, 696 1, 294, 827, 696 1, 294, 828
303,436
303,436,115
303, 911,115
649.222
83, 664. 197 26, 412, 870, 645 26. 081, 275, 645 26,081, 275
728, 500
728, 499.854
769,159, 854
5, 365, 241

9, 431, 350
1,771,335

65,865,316
23, 675, 282

75, 296, 666
25, 446, 617

3, 020, 516, 020 11, 732, 846, 862 14, 753, 362, 882
343, 000, 041
202 162 627
101,692.459
64, 682, 315
126,878, 432
100,404, 504
938, 820, 378
7,480, 733
88, 779, 801
27, 1 78, 959
10, 447, 385
14, 722, 560
1, 945,188
459, 630
5, 674,195
11, 312, 881
168. 001, 332

1,969,216,926
1, 600,406, 676
407, 056, 961
237, 033, 440
1,039,029,478
511, 907,007

2, 312, 216, 967
1, 802, 569, 303
508, 749, 420
301, 715, 755
1,165, 907, 910
612,311, 511
5, 764, 650, 488 6, 703, 470, 866
41, 867, 591
34,386, 858
463, 806, 541
375, 026, 740
390, 694,987
363, 516, 028
83, 424, 735
72,977, 350
50, 626, 330
35, 903, 770
35, 827, 729
33, 882, 541
22, 724, 401
22, 264, 771
47, 305,321
41, 631,126
104, 254, 442
92,941,561
1, 072, 530, 745 1, 240, 532, 077

5, 470,184, 648
462, 973, 378

5, 466, 639, 648 5, 466, 640
461, 293
461, 293, 378

432, 349,391

431,544, 391

431, 544

3, 710, 324

562, 582, 366

556,067,366

556,067

884, 370

104, 586, 361

93, 831, 361

93, 831

446,185.176
83,167, 695

660, 983
85, 297

1, 580, 465, 582
909, 056,432

1, 572,130, 582
906, 271,432

1, 572,131
906, 272

25, 381, 839
755, 264
15, 182, 963
212, 175, 504

228, 412
146, 787
1. 206, 413
839, 798

28, 335, 542
20, 252, 753
37,~438,~664
676, 952, 853 13, 314, 286, 934

997, 551, 017

125, 324, 983
73, 651, 015
52, 643, 750
15, 943, 206
55, 266, 683
17,158,376

2, 935, 002,982
2, 578,118, 696
715, 964, 684
417, 863, 422
1, 501, 236,104
874,415, 598

229,721,319
244, 410, 866
136,479,620
32, 419, 345
130, 628, 708
35, 393,196

339, 988, 013

9, 022, 601, 486|

809, 053, 054

13,619,115
45,741,267
16, 891,647
5,985,152
1,172,900
1, 058,450
206,400
3,482,320
2,908, 890

21, 879, 374
501, 525, 549
300, 988, 872
112, 537, 417
36, 608, 387
40, 765, 756
27, 742, 554
33, 805, 040
111,344,838

37, 073, 955
79, 318, 977
30,913, 229
21,857, 836
2,470, 960
663,051
351, 884
15, 002,815
8, 962, 621

91, 066,141

1,187,197, 787

196, 615, 328

31,011,787

1, 976, 406, 393 1, 965, 016, 393 1, 965,016
230,125
235,999. 978
230,124, 978
398, 661
415, 390, 808
398, 660, 808
2, 319, 330, 273 ' 2,312,460,273 2, 312,460

32,396
4, 260, 000
32, 595, 542
32, 395, 542
51, 516, 799
51, 256, 799
51, 257
252, 259
241, 600, 000 14, 553, 437, 951 14, 477, 692, 951 14, 477, 693
3,096,844
2, 669, 360
847,167
440, 459
1, 562, 426
886, 044

13, 850, 076
14, 790, 005
1,227,280
1, 981, 478
9, 991, 230
3, 630,244
45,470,313

3.178,574,377 3, 096, 844, 377
2, 837, 319, 567 2, 669, 359, 567
853, 671, 584
847,166, 584
452, 264, 245
440, 459, 245
1, 641, 856, 042 1, 562, 426, 042
913,439, 038
886, 044,038
9, 877,124, 853 9, 502, 299,853

125,710
3, 241, 870
2, 659,016
635, 890
140, 560
485,191
54,308
177,115
9,143, 252
16, 662, 912

t I

o
w
o

a
o
g

59, 079, 039
58,374, 039
58, 374
584, 086, 396
557, 756,396
557, 756
334, 561,117
318, 556,117
318, 556
135, 031,143
127,196,143
127,196
39, 219, 907
36, 284,907
36, 285
41, 913, 998
37,933, 998
37,934
28,148, 746
24, 988, 746
24,989
48, 984,970
46,169,970
46,170
129,450, 711
121,355,711
121,356
1, 400, 476, 027 1, 328, 616, 027 1,328, 616

9, 502, 300

Oi

TABLE 3.—Capital stock tax returns of taxable corporations submitting statements of assets and liabilities—Distribution by industrial groups
and subgroups, showing number of returns, assets and liabilities classified, surplus, deficit, capitalization, fair value, and taxable fair value
of capital stock and tax—Continued
Capitalization

Fair value of capital stock

Corporations reporting par v alue common
stock
Industrial groups

Preferred

Finance:
National banks
._ State banks
.
Private banks
Trust or banking and trust
companies .
Stocks and bonds, loan,
realty, holding, ctc.Life insurance companies
Accident, fire and marine
companies
All other insurance companies
All other financial combinations not included
above.- ._
Total
Combinations, predominant
industry not. ascertains ble-- Inactive concerns
Grand total
1

See note 2, p . 42.




Common

Total par
value (preferred and
common)

$4, 279, 200 $1,281,079,971 $1. 285, 359,171
757, 726,147
741, 949, 034
15,777,113
10,462, 400
11,532,800
1, 070,400

All other
corporations
(preferred) l

Corporations
reporting
par value
common
stock

Corporations
reporting
All other
no par value
corporations
common
stock

Aggregate

Taxable
fair value of
capital stock

Tax

in
H
>
$3,455, 760 $2, 768,106,834
8,939,159 1, 258, 730, 590
22, 279,164
226, 550

48,184
5, 790, 702
755, 960

$/, 236, 777 $2, 775, 391, 795 $2, 736, 691, 795 $2, 736, 692
6, 751,323 1, 271, 272, 615 1.195,432,615 1,195,433
22,697,006
22, 697
23,197, 006
161, 882
O

4, 787, 435

947, 619, 378

952,406,813

1,411,769

2,193, 669,128

100, 242

8, 985, 909

2, 202, 755, 279

2,183, 275, 279 2,183, 275

1,238,817,974

4, 472, 402,476

5,711,220,450

464,247,614

6, 800,386,172

1.367,710,517

168,988,871

8, 337, 085, 560

8,125,895,560

8,125,8%

o
o
84, 526, 302

524, 589, 390

609,115,692

1, 349, 258,424

7,978, 102,649

9,327,361,073

108, 684. 522

258, 757,745

367.442, 267

7, 539,959

239, 200

239, 200

50,000

1,063,876,737

190,452,161

541,918,140 14, 107, 048, 625

1,564,857,766

63,637, 288

429, 297, 38 1

22, 748, 594

1, 354, 833, 292

1.340.998.292

1,340,998

8. 724, 903, 499

8, 296, 823

460, 342, 798

450, 857, 798

450, 858

45,000

227,393

11,013,393.854 49, 635, 026, 587 60, 648,420, 441 3, 329, 520, 614 68, 806,997, 069

100, 504,394

292, 629,156 15,964,535,547 15,604,990,547 15, 604, 991

272, 393

232, 393

232

716, 514, 732 78, 248, 415, 300 76, 901,405, 300 76, 901, 405

TABLE 4.—Capital stock tax returns of nontaxable corporations submitting statements of assets and liabilities—Distribution by industrial groups
and subgroups, showing number of returns, assets and liabilities classified, surplus, deficit, capitalization, and fair value of capital stock
[Returns filed for the year ended June 30, 1925] i

CD
CO

Number of returns

Industrial groups

Total

ShowShow- ing no
ing par
par
value
value
comcommon
mon
stock
stock

Liabilities

Assets
Current assets

Not
specified

Cash 2

Accounts
receivable

Notes 2
receivable

Inventory

Fixed property investments (real
estate, buildings, equipment)

Long term

Current

Accounts 2
payable

Notes
payable

Bonded debt Mortgages

U
Agriculture:
FarmingCotton
Grain
Fruit
Stock
All other farming...
Related industries

H
209
21
424
369
733
325

$64,726
6,960
386,093
375,739
725,494
878, 629

12 !
17

$209,276
94,102
1,444,358
2, 276, 820
3,129, 546
4,820,497

$321, 298
63,877
572, 242
3,146,167
2, 959, 017
3, 588,117

1,958

2,437,641

11,974,599

10,650,718

745
375
1,040
24
290

705
354

3,156,574
819,535
2,248,045
30,850
232,931

11,384,714
1,285,668
11,357,138
138, 249
1,382,063

2,381

2,259 I

58

18,536, 537

109

25,024,472

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

23
267

i 4,855 I 4,590

Total.
Manufacturing:
Food products
Textile products..
Leather products.
Rubber goods
Lumber products.
Paper products...
Printing...
Chemicals-




204
18
389
333
712
302

1

156 I

2 798
2,640
1,636
731
I,
332
359
117
139
866
902
171
187
1,721
1 877
,
1,909
1,754 |
1,754
1 909
,
Data taken from balance

72
67
16
18
17
12

86
28
1
1
4
19
4

122

33

6,557,914
4,994,941
1,029,964
639,440
2,620,916
1,023,408
2,151, 079
5,844,953

$212,130
38, 002
1,349,064
16,037,949
9, 273,144
7,403,322

$2, 513,063
1,843,373
18,208,725
51,338,752
80,154,304
79,126,475

$698,978
324, 637
5, 849,333
8, 000,488
29, 823,717
18,785,151

$2, 013, 224
438,150
7,273,405
22,471,514
25,511,011
18, 025,186

$3, 500
76, 000
2,657,516
10,802, 598
10, 512,342
9,977, 601

$237,252
60,476
2,427,363
8, 632, 825
16,849,685
1,883, 552
30, 091,153

34,313,611 I 233,184,692

63,482,304 ! 75,732,490

34,029,557

2,537,304
1, 590, 616
7, 279,438
5,105
342,144

4, 535, 747
12, 275,792
13,735, 297
701, 555
1, 245,151

187,570,699
144, 684,351
165,101,959
9, 605,892
32,152,870

75,062,644 i
28,032,695
73,416,514
529,369
4,566,177

32,390,697
15,911,750
20,300,496
1, 691, 000
3,845,473

42,572, 618

25, 541, 518

22,709, 801

601,501,367

159,536,036 j 65,215,963

62,856,282

9,024,294

68,120,450

37,296,125

55,203,343 1,140,617,138

341,143,435 | 150,810,533

136, 995, 698

27, 034,928

37, 659,705
3,995,693
9,131,635
16,657,600
6,426,106
10,411,376
6, 613,623
30,091, 745

19,111,133
3,982,863
989, 290
1,006,981
3, 024,423
566, 557
2.938, 725
15,835,387

59,797,858
14,107,704
8,093,050
2,335,795
14, 206,044
2,857, 563
20,677, 216
29, 685,000
29,685,000

7,165,149
1,921,183
286,764
659,857
2, 696, 523
386,408
1, 788, 885
7,676,073 |

39,931,988
33,025,450
23,292,405
5,318,^07
23,156,341
6, 228, 993
\ 003,186
29,786,064

153,274,362
50,607,922
20,609,966
26, 095,846
61, 987, 602
34, 619, 680
26, 320, 625
149, 474.124
149,474,12

sheets as of a date not earlier than Dec. 31,1923, nor later than June 30,1924.

80,607,392
38,249,306
12,653,568 i
3,823,203 !
39,580,989 !
5,005,972 I
34,751,446 !
67,661,808 i

30,511,692
28,904,004
18,329,477
892, 705
6,956, 692

62,836,631
33,581,115
23, 663,636
5, 538, 564
35,378, 525
5, 585,151
24, 745, 248
50, 602, 050
2

See p. 41.

9,200,499
4,187,086
3,085, 914
165,470
1,371,665

I
02

O

TABLE 4.—Capital stock tax returns of nontaxable corporations submitting statements of assets and liabilities—Distribution by industrial groups
and subgroups, showing number of returns, assets and liabilities classified, surplus, deficit, capitalization, and fair value of capital stock—Con.
Number of returns

Industrial groups

Show- Showing par ing no
par
value
value
! Total comcommon
mon
stock
stock

Manufacturing—Contd.
{
Stone, clay and glass. _ _| 489
Metal manufacture
3, 787
All other manufacturing 1, 238
Portland cement
13
Total

15,429

|
Construction
Transportation and other
public utilities:
Steam railroads
Electric railroads
All other railroads and
combinations
Water transportation,
transoceanic, coastal,
lake, river, etc
Local
transportation,
cab, livery, etc
Electric light and power
companies
Gas companies
Telephone, telegraph,
and radio companies,.
Water works
Storage companies
All other public utilities
Lessor
companies,
steam or electric railroads
Lessor of public utilities
Total




458 :
3,400
1,129
11
14, 235

Liabilities

Assets
Current assets

Not
specified

00

Fixed property investments (real
estate, buildings, equipment)

Long t e r m

Current

1

Cash*

Accounts
receivable

Notes *
receivable

$678,188
15, 309,353
2, 661, 282
54,303

$3,138, 592
119,131,093
9,196, 389
200, 795

$507, 473 $5, 966, 306
14,992,907 171, 290, 219
6,024, 241 12,165,121
1,051,176
40,080

$9,495,312
161,449,944
20,161,883
453,349

I $10,181,505
\ 147,684,087
! 22,136,686
! 4,112,593

$4, 007, 740
150, 360, 353
2, 662,975
3, 758,000

$1,937,317
26, 072, 799
3, 239, 520
85,0C0

390

43, 565, 741

283,427, 099

44,145, 543 359, 215, 856 1, 059,165, 254 j 473, 894,172

426,045, 791

281, 776, 551

78, 789, 995

H
in

79

6,063, 474

45, 202, 848

6, 723, 824

15,720.927 i 128,276.032 I 5J. 929,081 I 45,604,936 I

9,288,832

22, 095, 552

r>

25, 753,825 1, 772,132, 264 j 200,135, 796 i 69, 373,098 846,068,190
9, 379, 789
507,120, 222
56,142, 531 | 67, 672, 071 269, 008, 281

30,040,920
35, 740, 373

19 j
299
72
2
804

$29, 426,143
472,164, 671
25, 762, 433
8,821, 880

Accounts
payable

3,054

2,874

399
259

392
254

6 22,911,368
3 j 6,934,298

93,814,104
11,686,997

719,677
4,112,360

92

88

1 j 1,100,283

3,938, 577

80, 322

2, 230, 763

529

484

5,177, 315

22, 774, 949

665, 308

14,094, 364

1,381

1,294

943,282

3, 520, 559

501, 574

3, 428, 014

9, 231,180

4, 969, 559

542
183

513
172

1,087, 513
872,476

5, 250, 246
2, 761, 561

138, 813
690,477

3, 556, 961
1, 548,182

139, 927, 046
62,928,316

37, 518, 777
6, 774, 631

1,435
447
1,380

1,405
438
1,297

676, 509
661,399
1, 337,190

881,703
982, 718
5, 727, 442

88,936
157, 752
1, 498,369

2.157, 818
1,020,922
2, 066,484

19,058,441
47,928, 524
23, 372, 335

2. 565. 483
4,340,807
8, 490, 769

603

558

2, 521,204

10,393, 428

7, 623,384

5, 579, 643

252, 987, 278

32, 550, 403

160,994,742 |

|

Notes
payable

9,385,555 j 20,251,652

Bonded debt Mortgages

140, 326, 267

5,191,953

5, 699, 554

563, 578

2,816,532

12, 621, 679
10,455,927

51, 212. 748
36, 514, 261

645,043
134, 200

2. 451. 247
3,193| 921
11,972,634

6, 013,828
19,016,542
3,133, 878

435, 648
1,030,963
2, 887,452

30,116, 920

128,358,224

40, 909, 917

29, 699, 771

38,099, 839

90

88

992,095

12, 274,187

27,037, 507

956, 616

452, 306, 058

20, 948,911

4,984, 379

257,344,591 j

111,995

33

33

289,440

1, 041, 395

170, 596

957, 694

12, 633, 542

3, 736, 902

394,844

4,973,858 j

554, 371

7,373

7,016

45,504,372

175,047, 866

43,485,075 | 72,731,075 3, 579,012,956

428, 470,041

194

o

O
118,393,008

i

163

(—i

1,054,846

68, 700, 302

H

18, 887,697 1,831,234,548

118, 744,135

o

Trade:
j
1
9,753,841
78, 349, 314 13, 652, 752 61, 860. 478
49,789.418
11.095,433
3, 728, 950
Wholesale
! 2, 829 2, 613
I4i)
26,057,641
145,770,795
71
7,315,911 j 33, 942,454 12, 530, 391 71, 806. 236
192
69,366,753 •
2,490,781 ;
7, 049. 523
Retail
| 6,667
6, 259
41,061,762 i 78,896,709
216
1
673,796 i
2, 697, 473
:
3, 814, 965
2,972,921 !
173,225
Department stores
54
53
453, 853
2,360,662 j
3.817,724
4,942,936 | 22, 739. 899
82
37
C ommissi on trad e
' 1,307 1,188
5, 284, 233
20,401,099 i
489,128
6, 773, 870
9,900,621 i 24,008,814
2,213,040
All other trade
[ 5,155 4,743
165 10,588,075 • 65,492, 902 14, 089, 687 82, 590, 500
7,074,924 ;
247
55,248,337 ;
3, 888, 020
46,568,803 j 131,983,726
Wholesale and retail J
15
609 i
15
1,001,257 j 12,882,405
2, 035, 441
7, 941, 353
6,670,963 ; 18,969,062 | 8,651,519
1,559.864 :
737, 317
trade
\__^
504 34,275,816 j 216,104,447 48, 046, 357 !234, 787, 402 132,620,452 j 403,446,830 I 206,430,047
682
Total
i lMJBT 15, 465
2-1, 434, 042 : 16,066,163
Service:
j
Motion-picture produc4
620,118
28
105
285, 862
1, 521, 008
6, 648, 903
10, 675, 944
tion
248
4.288,323
660,000
10.100
31
2,190,665
Domestic
j 1,342
453, 407
68
3. 622, 272
1, 996, 432
15.321,815
518
77; 667,103
23,656,482 ; 23, 612, 543
59
2, 256,152
789, 746
5, 761, 379
1.853,510 !
23, 359.180
89
093
39. 398, 084
10, 889, 436
Amusement
i 1,608
4, 751, 703
64
2,338,498
10, 882, 704
1, 575,179
1, 849, 858
077
3.441,106
11, 940, 374
353, 838
110
Management economics j 1,395
54,570 '
34
334,809 •
15 I
1. 874, 966
218, 546
590, 895
085
8,322.476
1, 620,055
1.684,377
Educational
| 379
282,315 ;
200, 379
9 i
16
615, 310
199, 864
477. 741
198
3,917,978
957, 906
617, 353
Curative
j 292
471,063 I
151,977
4 |
15
380, 707
154. 972
628, 288
196
847,712 '•
317,101
54, 071
Legal
i 314
512,298 j
97 I
722, 400
8
2, 971, 985
499, 657
2, 419, 795
272 ;
12,257,978 .
6, 364, 466
198, 332
Engineering
j 606
1,504,539 i
40 j
1, 686, 349
2, 610, 979
1, 455,918
1, 408, 804
308 ;
100
9,544,817 ;
4, 007, 240
1, 501, 585
All other service
! 910
331 i 10,109,435 ! 30,241,310 I 5,633,151
17,874,226 j 159,685,667 | 74,564,081
,251,995
31,634,982
460 i
6,160
Total
j 6,951
=!=
Finance:
j
52
1
3, 574, 390 !
423, 058
259, 450
987. 574 2, 465, 139
4,412,655
National banks
j
62
9
54, 875
17,055
215
2, 833'. 720
81, 000
44li 891 2, 111, 117
State banks
227
3, 276, 677
2
10 2,799,631 i
149,803 !
38
22, 716
Private banks
10
9
48, 910
0,673
79, 298
1
Trust or banking and
50, 093
75
11 I 5, 757, 312 I
50, 500
trust con] panies
90
4
131, 245
3,517,412
163, 830
1, 596, 246 I 1,811,499 '_.
Stocks and bonds, loan,
2, 583, 601
516 j 67, 935, 224 |
135, 781, 995
realty holding, etc
|14, 837 13, 464
41,597,813 11,508,190,736 412,695,813 j 387, 787, 513 356, 258, 060 460, 705, 883
857
Life insurance com145, 623, 729
11, 088, 910 |
172,321 •__
!
98
967, 452
panies
108
32,078,068
Accident, fire and ma8, 206, 448
}
!
r, vi
i o ooo
10Q
22, 473, 763 j 18, 698, 648
rine companies
148
3> 110
"
11 >( V«)l
* ICOfrA
36
All other insurance j
6, 794, 84 i
i l w, J I
>-«
* >,o i f>
13, 767, 189 ! 10, 991, 908
companies
I 131
91
38
All other financial com- j
766, 5C i
binations not :
> 1
<)<»/
2. 370, 859 i 12, 809,106 \ 13, 193, 37 I
19
578
498 I
eluded above
61
l M ] Or.
649 129,917,081 I 180,891,314 1181, 857, 905 ] 1 22) '77 1
Total _ . _
; 16,191 14, 611 J 93Tj
Combinations, p r e d o m i 1 ~ ~
j
j'~
nant industry'not ascor- j
1
1
1
812 '
41 ! 2, 532, 568 j 11, 752, 868 j 4, 293, 944 1 3 207, 6',fi
1O 2 0 "
tainablc
> Jj_2J7_ j 1, 100 j
Inactive concerns
j 932 j
819
8, 390, 653 "17331,953 | ~~7i~7T f T
Exempt corporations (not
8 U0 8r)7
27 -)01,SK)
for profit)
2, 252 1, 245
13 i
994 I 34, 655, 875 1 13, 537, 189 42,457,033 1 2^,470, 2h\
70 J_>j_>24_
Grand total
i 76, 986 70, 073 3,480 I 3,433 '335,167,533 i 1,044,670,643 1425,921,628 8(>3, U>(,b <i
i
i
I
i
I •
1
1 See p. 41.




in
O

o
o

TABLE 4.—Capital stock tax returns of nontaxable corporations submitting statements of assets and liabilities—Distribution by industrial groups
and subgroups, showing number of returns, assets and liabilities classified, surplus, deficit, capitalization, and fair value of capital stock—

Continued

Capitalization

Surplus

Fair value of capital stock

Corporations reporting par value
common stock

Industrial groups

Corporations
reporting par
value common stock

Deficit

i

corporaPreferred

Common

| Total par
fe^d^d

All other Corporations
reporting par
corporations (pre- value comferred) l
mon stock

Corporations reporting no
par value
common
stock

corpora-

Aggregate

common)
Agriculture:
FarmingCotton
Grain
Fruit
Stock
All other farming
Related industries

Paper products
Printing
Chemicals
Stone, clay, and glass




28, 588, 286

3, 557, 035

90, 767

•7,016
1, 705, 519
707, 854

28,867
7,039
106, 711

339, 720

19, 722, 277
14,611,909
3, 599, 700
21, 556
972, 515

6,698

34, 693

19, 758,160
16, 324, 467
4, 414, 265
21, 556
1, 013, 906

15, 426,186

259, 635, 877

97, 872

65, 285

259, 799, 034

25, 597, 318

298, 563, 834

2, 524,959

242, 595

301, 331, 388

273, 415, 759
55,622,157
16, 629,859
19, 228, 679
54,193, 241

5, 319, 975
6, 515,003
818, 915
1, 211,160
3, 809, 048

123, 592,194
9,176,769
1,112, 057
659, 279
8,997, 625

1, 686, 417
153, 709
20,912
29, 269
40, 765

169,077
622, 420
16,135
2, 259
23,144

125, 447, 688
9,952, 898
1,149,104
690,807
9, 061, 534

48,486, 353
53, 966, 503
187,203,912
29,004, 959

110, 755
3, 708,179
17,028,805
2, 554, 549

29, 993, 827
4,533,451
54,929, 688
1, 633,996

13, 572
110, 837
287,377
1,279,484

5,339
170, 832
52,022
23,966

30,012, 738
4,815,120
55,269,087
2, 937,446

$642, 691
12,352
954. 476
1,146,171
2, 789, 610
23, 042,986

91, 288,302

10, 610, 528

162,008,182

172, 618, 710

8, 285, 414

1, 597,179
17, 652,133
9, 845,492
204 100
1, 689,436

46,620, 526
62, 592,627
98,198, 586
1,512,451
6, 892,422

3, 730,544
3, 934,400
11, 661, 533
17 000
3, 258,093

78,125,049
163, 371, 878
228, 214, 976
5, 552,901
23,481, 346

81,855, 593
167, 306, 278
239, 876, 509
5, 569, 901
26, 739, 439

1,052,450
1, 888, 300
6, 890, 662

12, 380,198

162,188, 457

27, 506,051

867,079, 947

894, 585,998

43, 368, 538

378, 005, 069

50,107,621 1, 365, 826,097 1, 415, 933, 718

14, 368, 766
3,119,905
1, 058, 496
298, 691
9, 327, 612

21, 210, 941
4, 531, 648
222,876
5, 074, 370
1, 509, 245

119,858,839
39,734,946
21, 927, 884
11,660,949
38, 538,117

72, 583,134
13,054,742
2,907,900
7, 990,747
8,113,108

200, 832, 625
42,567,415
13, 721, 959
11, 237, 932
46, 080,133

3,053,467
2, 643,200
17,227, 760
3, 554,032

908,649
4, 552,432
32,038,254
3,162,262

10,353,238
34,157, 991
81,582,127
16, 333,680

22,841,523
5,862,620
32,434,110
5,085,409

25, 644,830
48,103, 883
154,769, 802
23, 919, 550

060
784
229
774

5, 613,187

23, 275, 473
5, 684,013
12, 022,095
3 331 997
5, 482, 409

$306,181
4 221
886, 568
942,015
1, 914, 560
7, 922, 537

$5, 340
150,
138,
2, 313,
3, 005,

$2,350

and

j

i
j
I

t i
GO

32, 236, 088

2, 140, 045
2,290,451
2,812,171
3, 365, 511

$10, 300
19, 850
438, 794
65, 700
747, 225
7, 003, 545

221, 635, 405

j
'

Total
Manufacturing:
Food products
Textile products
Leather products
Rubber goods
Lumber products

$655, 030
13, 352
999, 934
1,186, 959
2, 819, 484
26, 561,329

$2,403,912
653,975
16,380,355
49, 795,138
46, 313, 020
57, 072, 310

171, 839, 418

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

$20, 719
5,084
14,443
3, 516, 789

Si 2, 339
1,000
24, 739
35, 704
15,431
1,554

$2,401, 562
653,975
14, 240, 310
47, 504, 687
43, 500, 849
53, 706, 799

$1, 443,162
608, 631
7, 669, 928
23,556,910
37,087, 327
20,922,344

11,976,082

._

H

O

o

Metal manufacture
All other manufacturing._Portland cement

95,477,024 f 30,380,259
6,031,446 !
984,081
103,709 I
€06

Total
Construction
Transportation and other public utilities:
Steam railroads
Electric railroads
All other railroads and
com binations
Water
transportation,
transoceanic,
coastal,
lake, river, etc
Local transportation, cab,
livery, etc
Electric light and power
companies
Gas companies
Telephone, telegraph, and
radio companies
Water works
Storage companies
All other public utilities___
Lessor companies, steam
or electric railroads
Lessor of public utilities

150..264, 108 1104,575,623
7,046,472
3,611,412

Total
Trade:
Wholesale
Retail
Department stores
Commission trade
All other trade
Wholesale and retail tradeTotal
Service:
Motion picture production.
Domestic.
Amusement
Management economics...
E ducational
Curative
Legal
Engineering
A11 other service

Total
! See note 2, p. 42.
•




91,322,140
3,158, 705

2,670
2,000,000

2,149, 828

1,263,542

275,408,084 86,116,793
£9, 042, 58fi 8,176, 920
6,055,465 3, 295, 000
6S4,653, 906
61,896,675

332,076,250 [ 418,193.043 71. 587, f 12
43.423,519
51,600,439 3, 898, 3^0
5, 3o3,100
8, 628,100
43. ?:00
947,730,998 1,236,173,004 116, 605, ;
2,580,^:03
69, 885, 979
76,872,747

32,089,766 I 6,987,692
4,073,383
133,537
508.223 I
70
271, 300, 25S 30,743,641
9, 588, 892
170,892

258, 586,379 93,840,057
116, 229,104 15,341,183
38,683,276
772,400

050, 281,169
203,781,345

744,121,226
219,122,528

7,836,400

390, 659, 738
32, 862, 582

63,974,317

G4,746,717

1,000

8,032,508 ' 12,675,372

62,977,772

4,143,788

76, 592,463

80,736,251

2, 265, / 80

1,517,863

224,656

5,012,131

327,687

12, G04,200

13,231,887

362,: 13

1,378,670
4,032, 604

827,344
1, 683,144
2, 515, 587
3,406
292,274
4, 774, 988

28, 592,200
19,935,271

33,059,740
23, 243, 771

784, £80
711, <<50
1,276,165
8, 700
294,/94
7,203, ( 00

1,390,670
2, 634, 800
4,446,667
15, 239, 782

9,651,347 4. 467, 540
5, 572,464 3,308,500
2,971,804
2, 507,060
6, 897, 451 1. 976, 500
8, 756, 775 l| 051, 507
84,326,153 28,561,170

19,786,387
26,273,156
30, 536,056
140,643,090

22,293,447
28, 249. 656
31, 587, 563
169, 204, 260

409,485
11,888,383 25,400,000
46,453, 648
132,127,353
157,527,353
1,101,541
4, 395, 775
.
1 1,704,316
33, 700
4,429,475
183,459,426 26,672,468 | 613,257,355 181, 731, 092 1,409,822,782 3,591,553,874
10,900,308 15, 514, 561
7,004,113 5, 582, 212
396, 921
362, 510
619,169
2, 682, 440
11, 205, 000 10, 367, 343
95, 332
3,191.83 7
33,346,388 32, 575, 538
403, 796
1, 381, 330
1,213,445 2,179, 779
3, 880, 473 2, 694, 098
2, 410, 554 1, 832,208
492, 750 3,415,324
1, 377,125
538,133
48, 729
659, 532
6, 046, 331 9, 264,139
445. 774
1, 823, 057
18, 445, 605 19, 660,972

111, 150,152 12, 708,459
74, 463,177 6, 500, 284
2, 812, 183 3, 025, 321
20, 006, 289
902. 764
87,273,546 11, 734, 991
9, 451, 284
476, 990
305,154,631 I 35,348,809

73,155, 098
74, 854, 873
3, 724, 707
30, 844, 887
3 06,376,184
31,334,529

300, 090, 278

8, 058, 248
8,132, 987
24,543,495
22, 473, 686
26, 571, 587
23, 281, 875
39.056,383
8, 797, 613
5, 531, 765
3, 397,144
3, 040, 638
953, 870
3, 520, 252
166, 668
54, 733, 655
15, 897, 794
9, 799, 287
3, 887, 050
88, 981, 755 | 9, 777, 612 i 152, 860, 240

85, 863, 557
81,355.357
6, 750J 028
31, 747, 651
3 38,111,175
31,631,539
335, 439, 087

20,744,i 12
3, 864, 564
5,889,473
355,«' 51 j
4, 841,: 37
314, < 76
35,065,'01 |

2,037,020

162,384
760, 366

39,239, 842
4, 967, 286
508, 293
2,007,944 | 284,051,843
178,608 J 9,938,392
8,068
1,000

390,667, 806
32, 863, 582
2,041,422

4,402
2, 655,176

15,148

8,480,889

5,658,293

273,691

66, 787

5, 998, 771

7,633,778
7, 309,214

700,651
5,600

22,659
3,487

8,357,088
7,318,303

3,633,638
2, 740, 888
3,414,238
39,719,071

3,637,554
4,928
33,641
7, 712,002

39,310
9,291
63,946
13,310

7,310, 502
2, 755,107
3,511,825
47,444,383

5, 810, 565

137.364,314
173,456
639,016, 795 15, 027, 645
9, 572, 740
20, 277, 208
341, 805
3, 730,173
13. 451, 613
1, 735, 596
49,109,3 35

8, 876, 632 1,382,
2, 992, 360
23, 986. 936 2, 539, no
"06
23, 839, 314
27, 834' 345
585,0*6
5, 982, 725
20, 733, 962 1' J.o2
,638,
2, 590, 989
6, 378, 819
285, £09
888, 662
?
3,181, 738
342 , £88
750, 667
3, 559, 096
68, 700
1,453, 846
57,187, 738 2 389, 9:55
1,114, 903
10,898, 586
405, 135
2, 524, 476
I 162, 637, 852 638, 711 j 42,337,942 I
11,

W
H
m
H

137,364,314
. 173,456
243,006

201, 076
1, 016, 228

142, 602
718,431

236,123
831, 629
29, 042
2, 314, 098

59, 849
318, 427
78, 701
1,318,010

654,287,446

9,916,418
22, 011, 867
341, 805
4, 026,145
14, 601, 669
1, 843, 339
52, 741, 243

6, 836
3. 039, 371
40,1/5
55.192
24,112, 740
218, 234
219,775
6,435,730
233, 230
71,694
2, 837, 204
174,523
66, 655
978,139
22, 822
23, 448
783,151
9,036
37, 369
1, 502, 732
11, 517
23, 602
1, 299, 457
160,952
311,838
2,704,211
67,897
938,384 • _6161409_ I 43, 692, 735

M

O

o
g

TABLE 4.—Capital stock returns of nontaxable corporations submitting statements of assets and liabilities—Distribution by industrial groups
and subgroups, showing number of returns, assets and liabilities classified, surplus, deficit, capitalization, and fair value of capital stock—

Continued

Surplus

Industrial groups

Corporations reporting par value
common stock
Corporations
reporting par
value common stock

All othercorporations

Deficit

Preferred

Common

Total par
value (preferred and

common)

Finance:
National banks
State banks.Private banks
Trust or banking and
trust companies
Stocks and bonds, loan,
realty holding, etc
Life insurance companies-.
Accident, fire and marine
companies
All other insurance companies
All other financial combinations not included
above
Total

$1,659,948
1,437,403
9,656
2,279,703

$202,658 j
291,836 |
8,261 j
2,294,114

273,982,830 253,280,460
17, 060,861
1,845,173

$215,791
626,944
32,471

1, 500 1

27, 396, 585

320. 681

65,983 j

3, 219, 962

7,980,182 ;

18,961,475

350,000

5,907,725
5,362, 276 |

1,679,586 j
921,885 |

34,590,428

57, 295, 755

', 800

$4,814,427
6,928,197
383,815
7,374,084 !

$97,000
16, 727
3,800

$1,349,100 !.
1,459,662
14, 035

204,119

1,795,840 i

Aggregate

$72,710
24, 514
3,929 |

40,527,617 i 1,209,587

2,157,157

4, 605, 080
128, 964

602, 921, 876
13,174, 395
60, 404, 750

1,711

53, 074

28,174, 669

575, 858

40, 427

3, 741,047

616, 561, 035 i 91,157,495 ! 5, 779,185

713, 497, 715

147, 454

31, 897, 23'

357,388

497, 028

59,907,722
28,119, 884 I

36,827,464 ;

$1,421,810
1,484,176
17,835

$3,800

507,744,599 | 90,572,197
13,045,431 i

251, 000

jl, 299,168,825 1,586,935,723 1110,097,019

6,574,464 |

21,147, 902 j 5,990, 563

57,645,755 i

All other
corporations

in
H
>

36, 049, 664

8, 630, 380 j

! 416,936,472 j268, 729, 206 j 366,032,672 J287,

Inactive concerns

7, 372, 584

Corporations reAll other Corporations
reporting par ! porting no
corporations (pre- value com- i par value
mon stock < common
ferred) 1
j
stock

342,901,689 J277, 908, 517 1,134,177, 851 1,412,086,368 1108,154,832
|
50,000
20, 297, 996
20,347,996 i
12,500
380,255 |

Combinations, predominant
industry not aseertainable

$4, 789,427
6, 904,496
383,815

$25,000
23,701

2,848,064

2, 505, 841

89,889, 524

Fair value of capital stock

Capitalization

3,124,762

54,312,520

60,886,984 j 4,482,055

17, 533,107 I

80,469 |

161, 490 j

17, 775, 066

41, 790, 776 |

47, 781, 339 | 3, 901, 724

3, 076, 281

29,976 j

56,788

3,163, 045

Exempt corporations (not for
profit)
Grand total
i See note 2, p . 42.




19,295,595

53,611,575 |

1,760,148

14,479,273 I 206,482, £

220,961,866 j 11,197,619

40,969,549 i 2,468,891

12,346,681 |

55,785,121

1,079,735,354 561,019,990 J2,636, 768,843 877,835, 634 6,009,959,270 3, 887, 794, 904 1330,196, 437 2, 016, 445,114 J129, 013, 485 | 23, 041, 483 2,168, 500,082

o
02

j
O
C

g

73

STATISTICS OF INCOME

TABLE 5.—Capital stock tax returns of all corporations submitting no statements of
assets and liabilities—Distribution by industrial groups and subgroups, showing
number of returns, capitalization, surplus, fair value and taxable fair value of
capital stock and lax
[Returns filed for the year ended June 30, 1925] i
Capitalization
Number of returns

Industrial groups

Show- | Showing par j ing n o
par I Not
i Total! value i value 1 specicomcom- i fied
mon
mon |
stock
stock !

Corporations reporting par value
common stock

Preferred

I
Common I
I
!

All other
corporations
Total par
(prevalue (pre- ferred) 2
ferred and
common)

Agriculture:
j
Farming—
j
13
$5,839 $1,562,120; $1, 567,959 $20,000
Cotton
I 133j
6j
J
389,300i
Grain
_j
389,300
20;
449, 200!
4, 577, 526!
5, 026, 726
164
Fruit
I 185
28,400
5, 935,466
141
Stock
I 173
30
59,190j
5, 876, 276:
16, 000
All other farmj
75
457,1471
15,317,008!
15,774,155
ing
| 471
24, 200
393
41
894,808;
24,452,1541
25,346,962
Related industries. _ j 226
695,100
181
52,174, 384! 54, 040, 568
179J 1, 866,184
Total
I 1,194
1, 005
783, 700
10
Mining and quarrying:
200, 710!
15, 497, 561,
15, 698, 271
Coal
246!
199
89, 900
207, 002
62, 351, 338i
62, 558, 340
181)
Metal mining
165
591,425'
39,429,478i
40, 020, 903
Oil and gas
j 447i
345
716, 589
12
174, 000!
2,889,171
3, 063,171
Nonmental mining..!
12J
9
1
168,174:
5, 709, 845!
5, 878,019 "60," 900
Quarrying
! 111!
97
All other mining and j
j
54;
2,002 15,188, 279 1,181, 990, 814! 1,197,179, 093 543,430
6,
2, 951
5,007j
quarrying..
2,168 16, 529, 590 1, 307,868,20711, 324, 397, 797
7,410, 819
6,004i
3, 766
Total..
Manufacturing:
172 5, 309, 043' 181, 671, 65' 186, 980, 700
219, 792
697
8821
Food products
131
80
157, 399
6,481, 812! 6, 639, 211 464, 500
252
168
4;
Textile products
2, 285, 016|
20
156, 900; 2,128,116,
12, 500
64
1
43
Leather products
;
13
565, 200
2, 072, 5151 2, 637, 715!
24, 500
28
Rubber goods
42|
80
414, 600 13, 213, 637! 13, 628, 237
5,000
Lumber products
231
315
1,874,314
13
305,660!
1,568,6541
Paper products
46
32
ll
5,099,112
54
277,664!
4,821,448
206,745
Printing, _.
456
392
101
9,208,251
457,748!
8,750,503
229,570
Chemicals
100
421
303
18
5, 673,254
4,624,264
688,375
41 1,048,9901
Stone, clay, and glass 176
1261
9|
Metal manufactur7,186,459!
28,017,149
35,203,008 6,319,730
719
ing
38'
507
All other manufac484,723
9,174,037
341,636;
8,832,401
turing...
| 2601
201
50,000
50,000
Portland cement
I
1
1
795 16, 221, 299 262, 232,156 278,453,455 8, 655,435
Total
3,635 2,729
14,086,476 2,340,300
293,755;
13,792.721
725
591
20!
ConstructionTransportation
and
other public utilities:
46 120,738,377 405,123,724 525, 862,101
Steam railroads
269
222
105 20,440,900 102,667,210! 123,108,110
Electric railroads
212
6,900
106
All other railroads
l,583,200|
14,692,922|
16,276,122
and combinations.
Water transportation, transoceanic,
coastal, lake, river,
8,196|
23,858,322;
23,866,518
52, 500
39
etc
181!
124
Local transportation, cab, livery,
39,850;
2,637, 543J
2,677,393
25,760
42
258
308!
etc
Electric light and
i
416,000
10.388,715:
41,443,108! 51,831,823
234
power companies..
292!
3,731,190;
12,909,168:
25,889
Gas companies
56!
38
16, 640, 358
Telephone,
telegraph, and radio
44, 795, 907
78,320
86,911! 44, 708, 996
109
868;
978 i
companies. __
7, 744, 447
7, 651, 645
5,000
92, 802 j
57
176
Water works
234|
5,122, 577
5,159, 628
199,000
37,051
305
99
Storage companies..
All other public
j
79 30,335,276 106,212,8781 136,548,1541 1,788,325
384
utilities
1
Data taken from balance sheets as of a date not earlier than Dec. 31, 1923, nor later than June 30,1924.
2 See note 2, p. 42.




74

STATISTICS OF INCOME

TABLE 5.—Capital stock tax returns of all corporations submitting no statements of
assets and liabilities—Distribution by industrial groups and subgroups, showing
number of returns, capitalization, surplus, fair value and taxable fair value of
capital stock, and tax—Continued
Capitalization
Number of returns
Industrial groups

Showing par
value
Total common
stock

Transportation
and
other public utilitiesContinued.
Lessor companies,
steam or electric
railroads
Lessors of public
utilities

234

Corporations reporting par value
common stock

Showing no
par
Not
value speci- Preferred ! Common
comfied
mon
stock

9, 735, 825
52)

732 205,199,093

Total.
Trade:
Wholesale
Retail
Department stores.
Commission tradeAll other trade
Wholesale and retail
trade

3,7851

3,001

561
1,742
25
291
1, 085

429
1,427
17
192
824

144

113

Total.
Service:
Motion picture production
Domestic
Amusement
Management economics
Educational..Curative
Legal
Engineering
All other service

3,848

3,002

38
389
724

26
326
553

9
132,500
51 1,272,090
143!
180,755

347
156
166
259
258

258
91
124
224
153
319

81
64
42
33
75
370

3,033

2,074

868

250
787
8

163
576
3

Total

8, 805

6, 545

130

66, 887

i

533, 670
670,250

2, 594,081

116, 450

202, 080
490, 355

59, 914, 033 2, 012, 805

2, 388, 484
856, 427
2,074, 738
2, 660. 026
19, 838; 838
3, 619, 514

2, 589, 643
15, 400
988, 756
4,900
2,143,138
44, 525
2, 696, 026
5,000
20, 561, 929 1,164, 450
3,668,014
300, 000

2, 794,824

47,146, 437

49, 941, 261 2, 855, 281

8,522

295

678, 759
60, 076
8,304,128 1, 024, 830
236,100
8, 310, 868

11, 702, 200
15, 765, 529
40, 500

11, 702, 200
15,774,051
40,500

175, 000
300, 000

363, 675

8, 736, 230

9, 099,905

110, 000

L965J115, 692,685

705,158, 421

59

201,159
132,329
68, 400
36,000
723, 091
48,500

820, 851,106 26, 625,449

54, 204

22,450, 340

3, 402, 229

70, 887,413

74, 289,642

45

1, 491, 000

35, 056, 350'

36, 547,350

15, 207, 077;

15,936,275

56

149

729,198

7, 716

2, 596 121, 741, 513

841

:
Inactive concerns
19,938!
Exempt
corporations
(not for profit)
17,427;




13, 957, 335
22,420, 761
1,066, 450
3,314,611
16, 560, 795

546, 259
7,032,038!
8,130,113

223!

See note 2, p . 42

2, 527,194

5, 687, 821 54, 226, 212

618|

|61,048'

35, 705,866 $2, 550,000

72

1041

Total
10,
Combinations, predominant industry not ascertainable

G r a n d total

29

74

161

25, 970,0411

997,550,701 jl, 202, 749,794 5,147,694

737, 686 13, 219, 649
114
204,310
288 1, 216, 451 21, 902, 650
163,800
3, 276, 462
58
38,149
251 3, 464, 848 13, 095, 947

2

150

All other
corporations
(preferred) i

$7,980,800! $204, 552, 567j $212,533,367

184
58

Finance:
National banks
State banks
Private banks
Trust or banking
and trust companies
Stocks and bonds,
loan, realty holding, etc
Life insurance companies
Accident, fire, and
marine companies_
All other insurance
companies
All other financial
combinations not
included above

Total par
value (preferred and
common)

1, 024, 897
4,990J

287|

1,5521

~7

30, 880i

22, 504, 544

62, 900

885,004, 060 1, 006, 745, 573 27, 273, 349

26,774,432

27,799,329 7,563,500

4,661 89, 515,121

735, 012, 3331

824, 527,460j 10, 775, 550

5,855

208,668,972

216,472,325 1,867,704

7, 803,353

75

STATISTICS OF INCOME

TABLE 5.—Capital stock tax returns of all corporations submitting no statements of
assets and liabilities—Distribution by industrial groups and subgroups, showing
number of returns, capitalization, surplus, fair value and taxable fair value of
capital stock, and tax—Continued
Fair value of capital stock
Corpora-

Industrial groups
par
value
common
stock
Agriculture:
Farming—
Cotton
Grain
Fruit
._.
Stock
All other farming
Related industries

$138,090
245, 000
259, 318
603, 722
1, 295, 225\
1, 971, 330!

Total..

1, 502,1331
708, 760
948, 451
1, 400
704, 944

value I Tax
capital
stock

$1,440,983
'So, 771 $1,526,754
$940,954
$941
3,000
3,000
156, 003 2, 561,403 1,911,014! 1,911
2,405,400 i
$13, 000
118,085 3.811,823 3, 274,403i 3,274
3, 680, 738
122, 791
330, 772
9, 704, 432 8, 247, 305,! 8, 247
9, 250, 869
7, 527, 736 2, 812, 887 1,589,801! ll,930,224| 11, 346, 632J 11,347

5,752,617
371,166!
412, 637
3, 989, 7891
8,066,3141 7,483,167 5,973.243;
HA ar\a\
I
64, 696|
1, 991, 898!
167, 057

54, 243, 248 27, 588, 610

6,123, 783 5,354,191!
4, 402, 426 3, 924, 8931
21,522,724! 19,813,7401
a.i ana'
KI inci
64, 696.
51,1061
2,158, 955; 1, 763, 330|

5,354
3,925
19,814
ci
51
1,763

248, 230| 3, 754,192J 31, 591, 032; 22, 059, 542i 22, 059

470,214 163,842,160! 223,
9,955,158174,021, 0351 1,229, 988! 171, 230
54, 5711 4,684, 353! 4,137, 566! 4,138
670, 390 4, 339, 7821 290, 000!
239,170
142, 414
91,500! 243, 914!
158,457|
158
J 0,0001
215,104 1, 337, 522!
7, 500,
1, 345, 022!
201,925j
202
785, 918 11, 468, 507 "IO7,~322 411,629 11,987, 458! : 1,113,005' 11,113
524, 059
92, 500!
343, 235
238, 037
263,156|
263
12, 698!
671, 367 4, 676, 340
99, 634! 4, 836, 829! 3, 444, 444! 3, 444
60, 855]
209,141 2,312, 325J 180,821| 394, 779i 2, 887, 925| 2, 027,460' 2, 027
176, 290 2.171,158! 441,651! 243, 067j 2, 855, 876j 2,419,638' 2,420
683, 330 5,185, 772! ',054,733! 651,902! 12,892, 4071 4,809,841! 4,810
594, 040 2, 316, 278!
320, 689! 2, 069, 8731 2, 015, 689; 2, 016
32, 906

Total

28, 239,023 198, 030, 295| 8,414, 703J12,322, 929,218, 767,927J201, 821,169J201, 821

Construction
Transportation and other public utilities:
Steam railroads
Electric railroads
All other railroads and
combinations

204,236'

5,741,638

3,785,489,

3,785

1,155, 802
3,306, 547

1,104,801
135,4841

1,105
165

89, 513

Water transportation,
transoceanic, coastal,
lake, river, etc
Local transportation, cab,
livery, etc
Electric light and power
companies
Gas companies
|
Telephone, telegraph, and
radio companies
Water works
Storage companies
All other public utilities. _.
Lessor companies, steam
or electric railroads
Lessors of public utilities. J




Aggregate

-I 58,108,936 47, 453, 924| 7, 731, 397ilO, 678, 2951 65, 863, 616! 52, 966, 802J 52,966

Manufacturing:
Food products
Textile products
Leather products
Rubber goods
Lumber products
Paper products
•
_
Printing
Chemicals
Stone, clay, and glass
Metal manufacturing
All other manufacturing_..
Portland cement

Total

Taxable j
fair
[

4,492,685J 24,308,726! 2,948,478 2,280,432! 29,537,636, 25,720,308! 25,720

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

Corporations reporting All other
no par corporavalue
tions
common
stock

(129,806,638

40,113

1, 686,467

671,050

1,900,666

1,019,323

!
13, 838,825 i 1,126,892
9,076,005^ 1,681,609

1,019
1,127
1, 682

39,539,436! 37,477, 680J 37,478
2,434,493'
972,827j
973
2,418,286' 1,481,995! 1,482
ll,519,063j 3,490,530 3,490
18, 666,415|
109, 694;

7, 665:
47,900!

48

810, 733135, 743, 7301105, 741, 212- 49,287,869; 49,288

76

STATISTICS OF INCOME

TABLE 5.—Capital stock tax returns of all corporations submitting no statements of
assets and liabilities—Distribution by industrial groups and subgroups, showing
number of returns, capitalization, surplus, fair value and taxable fair value of
capital stock, and tax—Continued
Fair value of capital stock

Industrial groups

Trade:
Wholesale..
Retail
Department stores
C ommission trade
All other trade
Wholesale and retail trade
Total.
Service:
Motion picture production
Domestic
Amusement
Management economics. _.
Educational
Curative
Legal
Engineering
All other service

Surplus

Corpora- Corporations re- tions reporting Allother
porting
no par corporapar
value
value
tions
common common
stock
stock

Tax

$7, 262. 782,
$5,991,«
11, 250, 533 19, 696. 200:
106. 247 1, 421, 900i
192', 054 2. 704, 237
7, 407, 674 9,568.331:
520, 079 2,1S5, 852'

$115,113 $565, 261! $7, 943,156 $6,349,617 $6, 350
391, 274| 2, 022,168; 22,109, 642 14, 594, 834 14', 595
|
20.000 1,441,900 1,358,591 1, 359
69,811 1,480,153 i 4,254,201 3,720,639 3. 721
248,262!
930,501! 10,747,094 7,671,502 7, 671
30, 0001
252, 324! 2, 478.176 1, 950, 645 1,951

25, 468, 570 42, 849, 302:

854, 46o| 5, 270, 407; 48, 974,1691 35, 645, 828 35, 647

158, 000
834, 794
1, 229, 832
121, 720
24, 848
69, 242
179,015
1, 587, 674
1, 498, 709

193. 424
6, 535, 574^
5, 342, 768
1, 291. 846
656. 562:
1,407,659 _
2, 066, 629
959, 444.
2, 055, 484!

5, 703, 894 20, 569, 390;

Total

Aggregate

Taxable
fair
value
capital
stock

550;
153, 000!
270j 2,944,9981
616|
246, 673J
760
38,6181
568
48, 492!
49. 050!
85,143!
23, 291
70, 625
137, 632
656. 997
546, 802:

55,
272.
230,
34,

401. 9741
9, 752',842'
5, 820,057
1, 365,224
705, 622
1, 516,7091
2,175, 063
1,167, 701
3, 259,283

335, 946
8, 290, 542!
3, 991, 490
851, 609
354,125
1, 046, 657
1, 278, 013
356, 676
2, 248, 574

336
8, 291
3,991
852
354
1,047
1. 278
357
2,249

1. 411, 684 4, 183, 401! 26, 164, 475j 18, 753, 632 18, 755

Finance:
National banks
7,134,930 16,859.093
775,053 17,634,146 16,654.045 16,654
State banks
5,554,461 15.519.285 100,000 383,864 16,003,149 14.282,896 14,282
Private banks
Trust or banking and trust
56,800, 10,972,333 10,519,276 10, 519
companies
4, 825, 768 10, 865, 533
50, 000
Stocks and bonds, loan, i
realty holding, etc
1225, 445, 831 234, 716. 457 16, 511. 970 18, 306, 091 269, 534, 518131, 434, 078 131, 434
434
344
Life insurance companies. J 12,163, 903 1, 711, 439!
7, 517| 1, 718, 956
344, 317
Accident, fire, and marine i
i
!
263
companies
| 96, 694, 096 26, 382, 662
292, 810' 26, 675, 472
263, 040
;
All other insurance com- '.
|
i
j
panies
j 43. 087, 722;
105.574
j
12, 551J
118.125
49,564
50
All other financial combinations
above

not

included

Total

j 2d, 570,220 29, 529, 014

Combinations, predominant {
industry not ascertninable—.j 3, 824, 610|
Inactive concerns

4, 856, 256j

121, 775|

595, 047

5, 573, 078

3, 956, 994

j 242, 560, 235J 4,109, 575J

85, 974;

628, 018

4, 823, 567|

56, 800

16,694 5,950,803 14,907,437

40, 550

Exempt corporations (not for |
profit)
_) 73, 550, OoSi 8,939,940
G r a n d total

68, 458 188,094 29,785,566 28, 973, 691 28, 974

j424, 476, 931J335, 689, 057; 16, 730, 428|20, 022, 780 372, 442, 265 202, 520, 907 202, 520
3,957

40

J998, 869, 981 761, 496., 447139,160, 495(97, 880, 078 898, 537, 020 594, 556, 348 594, 556

ESTATE TAX RETURNS

The adjoined tables are compiled from estate tax returns filed
during the calendar year ended December 31, 1925, 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).




STATISTICS OF INCOME

77

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
popular!}" 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 thai 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 as filed
but not as determined upon investigation and audit, excepting that
under the provisions of the revenue act of 1926, the estate tax rates
imposed by the revenue act of 1924 are changed downward and all
returns of decedents who died after June 2, 1924, are adjusted to
correspond to the reduced rates. 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 and office audit
may disclose deficiency taxes or excess payments which are not
reflected in these tables.
Table 1 is based upon returns of resident decedents distributed by
size of net taxable estate, showing form of property and nature of
deductions, net taxable estate, total tax, tax credit, and net tax.
This table gives a detailed analysis showing, by amounts and percentages, the distribution of the gross estate into the several forms of
property owned by the decedents at the time of death, and also the
distribution of the deductions according to the several classifications
entered in the returns under the provisions of the law\
Table 2 shows returns of estates of resident decedents distributed
by size of net estate, giving the number of returns, gross and net
estate, deductions, total and net tax, tax credit, and the average rate
and average amount of tax in the several classes.
Table 3 shows the returns of nonresident decedents distributed by
the size of the net estate, the situs of which is in the United States,
giving the number of returns, gross and net estate in the United
States, tax, average tax, and average tax rate.
Table 4 is a vocational distribution by sex and size of net estate
of the returns of resident decedents.
Table 5 is a distribution of the returns of resident decedents by
size of net estate, age, and sex, and marital status.
Table 6 distributes the returns of resident decedents by States
and Territories. It shows the total number of returns and aggregate
gross estate, as well as the distribution by estates subject to tax and
those not subject to tax of the number of returns, gross and net estate,
deductions, total and net tax, and tax credit.




TABLE 1.—Nature of property and deductions in estates of resident decedents, by amount and percentages, also net estate, total and net tax and
tax credit; distributed by size of net estate

00

[Returns filed from Jan. 1, 1925, to Dec. 31, 1925]
Size of net estate subject to tax
No net taxable estate
$100,000 to $150,000

Gross estate under

Number of returns.
Distribution
O
Form of property:
Heal estate
.
Investments in bonds and stocks—
Federal Government bonds—
Wholly tax exempt
Partial]y tax exempt
I 98^ 028^ 993
State and municipal bonds, wholly tax exempt, j 91,438,605
All other bonds
I 232,174,17'
Total bonds
Capital stock in corporation
Total bonds and stocks
Mortgages, notes, and cash
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




w.
$81,192, 658 ! 35.14

424, 003
3, 755,131
1,727,546
7,457,727

37,174
941,249
165,100
1,152,440

1 460,686,962 j 15.57
| 973,886,183 j 32.92

1,768,857 • .61
10,084, 224
3. 46
4,487, 720
20,516,067
56,430,618
103, 234,342

6,738,498
3,267,185
3,904,611
1,176,472

18.03
29,622,644
8.75
18,414,598
10.46 ' 18,905,579
3.15 !
3,010,892

.11 !

95,369, 067
28,165,941
41, 185,662
15, 533,008

592,078

26,481,292
57, 773,007

12.65
26.45
39.10 I

11,611,828
23,626,136
, 479,088

4,042,181

1.69 S 29,944,647
2,958,363,744 jlOO.OO

36,856,868
77,112,307
113, 969,175

1,434, 573,145 j 48. 49
359.126,022 I 12.14
98'930,005 I 3.34

1,044,251
6,899, 602
3,283,373
15,254,066

11,087,026

231>-034,956 100.00

523,696,393 100.00 291,529,956 100.00

28, 850,017
7,336,286
13,940,878
4,896,810

o
o

g

Nature of deduction:
57 875 494
Insurance exemption
-..
Funeral and administrative expenses,.. . _ ...
128, 660,831
Debts, unpaid mortgages, etc
316, 256, 292
Property from an estate taxed within 5 years; value
at date of previous decedent's death
88, 810, 086
Charitable, public, and similar bequests
116,359,587
Specific exemption
700, 650, 000
Total deductions . ._
... _ - .
1,408,612,290
Net taxable estate
1,621,008,326
96, 930,151
Total tax
Credit for payments of estate, inheritance, legacy, or
succession taxes actually made to any of the several
States, Territories, or District of Columbia. (Applies only to estates of persons dying after June 2,
1924, and limited to 25 per cent of Federal estate
tax)
10.707.056
NTet tax
.
-86,223,095




1

'•

11, 734, 148
87,802,331

18 658 809
21, 805,511
54 067 088

500, 553
260, 687
42, 550,000

29, 038, 261
21, 906. 061
126, 000, 000

19, 329, 776
12, 766, 240
284,400,000

54,883,465

284, 764,775

411,027,424

!

!

«

9WM <I74

: n 017 TAA
! 12/239,152 . . . . . .
i 31,557,468

!

5, 905,140
9,304,555
I 93,350,000

3. 227, 344
2, 334,108
6, 010, 773

112,668,969
1,146, 785

4 295 562
8,064,850
21 373 758
4,375,635
10,117,821
42,600,000

159,274,049
132 255 906
" 1,812', 916 -

90, 827,626
: 1Q4 375 368
'
1,668,729

i
87,118
1,059,667
i

!
. .!
!

173,333 - .
1.639.583

___'
j

186,099
1, 482, 630

>
H

O

o

TABLE 1.—Nature of property and deductions in estates of resident decedents, by amount and percentages, also net estate, total and net tax
and tax credit; distributed by size of net estate—Continued

00
^

Size of net estate subject to tax
$150,000 t o $250,000

Number of returns _
Distribution
Form of property:
Real estate
Investments in bonds and stocks—
Federal Government bonds—
Wholly tax exempt
Partially tax exempt. _ _ .
State and municipal bonds, wholly tax exempt.
All other bonds
_
Total bonds ..
Capital stock in corporation
Total bonds and stocks
Mortgages, notes, and cash
. _
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
Total gross estate




908

Amount

$65, 093, 879

630

Per
cent

Amount

23. 29 $56, 422, 932

$750,000 to
$1,000,000

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

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

113

$250,000 to $450,000 $450,000 to $
750,000

123

45

340

Per
cent

Amount

Per
cent

Amount

Per
cent

Amount

Per
cent

Amount

Per
cent

18.70

$41, 705, 093

15.58

$19,110,632

15.14

$25, 914,170

13.85

$13, 001, 255

13.86

h1
CO

H

|
1,811,435
10, 197, 820
5, 870, 081
25, 119,650
42, 998,986
90, 589, 705

2. 752, 345
12,491,019
9, 385, 752
27, 264, 737

.91
4.14
3. 11
9.03

15.38 51,893, 853
32.41 108,146, 078

378
661
797
970

1. 23
3.75
3.64
8.63

17.19
35.84

46,175, 806
120, 386, 855

17.25
44.97

47.79 160, 039, 931

53. 03

166, 562, 661

.65
3.65
2. 10
8.98

3, 281,
10, 064,
9, 738,
23, 090,

969
306
393
165

1. 87
3.54
4.56
11.31

6, 945,199
5, 847, 365
11,839,431
13, 315, 726

3.71
3.12
6.33
7.12

2, 485, 136
2,332,315
5, 044, 088
7, 244, 237

2.65
2.49
5.38
7.72

26, 855, 833
49, 819, 225

21.28
39. 46

37, 947, 721
76,110,594

20.28
40. 67

17,105, 776
43, 841, 648

18.24
46. 74

60.95

60,947, 424

64.98

2, 359,
4, 470,
5, 749,
14, 276,

62.22

76, 675, OSS

60. 74

1147 058, 315

34, 653, 368
8, 575, 345
20, 519, 863

12.40
3.07
7.34

35,963,173
9,999, 978
22,901,107

11.92
3.31
7.59

21, 889, 625
4, 858,936
16, 867, 070

8. 18
1.82
6.30

13,921, 901
1, 854, 658
9,107, 810

11.02
1.47
7.22

16,262,117
2, 504, 972
13, 665, 002

8.69
1.34
7.30

6, 431, 432
830, 887
6, 306, 763

6.86
.89
6.72

6, 618, 733

2.37

9,160, 428

3.03

6, 138, 664

2.29

2, 612, 270

2.07

9,561,988

5.11

2, 057, 963

2.20

2, 294, 045

.82

1, 481,140

.49

2, 852,192

1.07

906,695

.72

3,942, 832

4.20

8,145, 090

2.92

5, 827, 407

1, 93

6, 804, 723

2.54

2, 039, 035

1. 62

272, 761

.29

267, 678,964 100. 00

126,228,059

133, 588, 691

i
279, 489, 014 100. 00 301, 796, 096 100. 00

100.00

5,159, 937

2.76

187,126, 501 100. 00

93. 791, 317 100. 00

o

Q
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

5,294,584
! 5,506,418
11,257,787 I
i 12,645,906
27,734,272 . . . . . . . i 22,614,568
7,112,046 I
6,668,406 !
45, 400, 000 i

l

450,276 !
2,968,503

;

I

5,432,054
i 14,064,295
! 31, 500, 000

J
2,574,180
_! 10,312,631
i 19, 451, 046

"I

_|

6,286,902
18, 239,958
17, 000, 000

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

824,758 L
5,786,732 j
9,722,849 i
|
1,663,527 :
3,862,495 |

1,238,548 |
7,634,439 j
13,936,941 j

416.083 |
3,385,752 '
6,020,707

3,166,426 i
4,937,598 !

272,761
5,319,746

Total deductions..
Net taxable estate
Total tax
Credit for payments of estate, inheritance, legacy, or
succession taxes actually made to any of the several
States, Territories, or District of Columbia. (Applies only to estates of persons dying after June 2,
1924, and limited to 25 per cent of Federal estate tax).
Net tax




705,446
8,079,576

O

o

o
o

g

00

TABLE 1.—Nature of property and deductions in estates of resident decedents, hy amount and percentages, also net estate, total and net tax and
tax credit; distributed by size of net estate—Continued

00
t3

Size of net estate subject to tax
$2,000,000 to
$3,000,000

Distribution

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

$5,000,000 to
$8,000,000

$8,000,000 to
$10,000,000

$10,000,000 and

44

Number of returns..

$3,000,000 to
$4,000,000
11

5

5

5

6

Amount

Per
cent

Amount

Per
cent

Amount

Per
cent

Amount

Pet-

cent

Amount

Per
*cent

over

Amount

Per
cent
in

Form of property:
Real estate

$9, 381, 735

Total bonds
_
Capital stock in corporations.
Total bonds and stocks

. .

Mortgages, notes, and cash
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
Total gross estate




7.46

$4,913,480

10.93

$1, 226, 873

4.08

$3, 609,972

10.46

$3.183, 394

6.00

$13, 584, 215

10.05

4,961, 677
3, 569, 836
13. 967,129
10, 394, 778

3.95
2.84
11. 11
8.27

1, 282, 273
936, 601
3,187, 523
5,812,156

2.85
2.08
7.09
12.93

609, 924
54, 283
4, 057, 380
189, 476

2.03
.18
13.50
.63

2, 003, 267
872,708
3, 229, 860
4, 522,065

5.80
2.53
9.36
13.10

3,164, 306
3, 026, 542
2,842, 047
3, 654, 9b9

5.97
5.71
5. 36
6.89

2,381,192
3,149,315
851,834
23, 558, 698

1.76
2.33

17.43

32,893, 420
65,498, 602

Investments in bonds and s t o c k s Federal Government bonds—
Wholly tax exempt __
Partially tax exempt .__ _ _ __ . .
State and municipal bonds, wholly tax exempt.
All other bonds
___ _ . .
__

2b. 17
52.10

11,218,553
21,012,094

24.95
46.72

4,911,063
12,909,475

16. 34
42. 95

10, 627, 900
16, 978, 218

30.79
49. 19

12, 687, 864
22, 971, 860

23. 93
43.33

29,941. 039
67, 716, 615

22. 15
50. 10

98, 392, 022

78.27

32, 230, 547

71.67

17, 820, 538

59.29

27, 606,118

79. 98

35, 659, 724

67.26

97, 657, 654

72.25

g

9, 320,154
1, 015, 785
7,175, 255

7.41
.81
5.71

3,006, 677
90, 032
2, 214, 819

6.69
.20
4.92

1,690,486
151, 501
653, 828

5.b2
.50
2.18

1,817, 703
52, 319
1, 428, 013

5.27
.15
4.14

435. 746
189, 754
5,061,812

.82
.36
9.55

6, 389, 675
10,000
11,979,451

4.73
.01
8.86

H

531 706

1 18

8 488 774

16 01
5, 543, 607

4.10

1,984,952

4.41

•63

3
H
O
O?
~

§
^

%
O
Q

20 792

02

144,637

.12

254,035

.20

125, 704, 415 100.00

44,972, 313 100. 00

8, 515,197

28.33

30, 058, 423 100. 00

34, 514,125 100. 00

53, 019, 204 100. 00

135,164, 602 100. 00

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
Total deductions
Net taxable estate
Total tax
Credit for payments of estate, inheritance, legacy, or
succession taxes actually made to any of the several
States, Territories, or District of Columbia. (Applies only to estates of persons dying after June 2,
1924, and limited to 25 per cent of Federal estate
tax)
Net tax




450 484
5,189, 287
5, 264, 543

7 500
2, 321,099
2,302, 780

151,501
872,173
921,850

18, 898
1, 914 862
431,155

9,117
3, 364, 096
3, 251, 619

7,798, 298
3, 792, 544

250, 725
4,914,380
2, 200,000

1 696 850
250,100
550, 000

3, 779, 430
746, 831
250, 000

150 000
250, 000

2,137,992
250, 000

712,422
300, 000

18, 269, 419

7,128,329

6, 721, 785

2,764,915

9, 012, 824

107, 434,996
9, 565, 977

37, 843, 984
4,173, 532

23, 336, 638
2, 908, 094

31,749,211
4, 567, 380

44, 006, 380
7, 088, 904

379 924
3, 793, 608

297 114
2, 610,980

522,681
4, 044, 699

757,138
6, 331, 766

!

12, 603, 264
....

122,561,338
25, 729, 434

!

1
1 517 621
8,048,356 |

2, 260, 539
23,468, 895

O

w

o
o

B

00

CO

TABLE 2.—Returns of resident decedents distributed by size of net estate, showing number of returns, gross and net estate, deductions, total and
net tax, tax credit, average tax, and average tax rate
[Returns filed from Jan. 1, 1925, to Dec. 31, 1925

Size of net taxable estate

No net taxable estate:
Gross estate under $50,000Gross estate over $50,000--.
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
$5,000,000 to $8,000,000
$8,000,000 to $10,000,000
$10,000,000 and over
Total

| Number
i of returns

851
2,520
5,688
1, 867
852
908
630
340
113
123

45
44
11
5
5
5
6

Gross estate

$37, 356,412
231,034,956
523, 896,393
291, 529,956
195,202, 994
279,489,014
301, 796,096
267, 678, 964
126,228,059
187, 126, 501
93, 791,317
125, ^04,415
44, 972,313
30, 058,423
34, 514,125
53, 019,204
135, 164, 602

14,013 j 2,958,363,744

Deductions

$54, 883,465
284,764, 775
411,027,424
159,274,049
90, 827, 626
103,467,095
91,763,241
73, 864,717
27, 510, 361
37, 063, 952
17, 665, 049
18,269,419
7,128,329
6, 721, 785
2, 764, 915
9, 012, 824
12, 603,264
1,408,612,290

Net taxable
estate

Total tax

$112,668,969 $1,146, 785
1, 812,916
132,255,90o
1, 668, 729
104,375,368
3,418,779
176,021,919
210,032, 855
8, 785, 022
193,814,247
6,962, 889
98, 717,698
4, 539,492
150, 052, 549
9,023,624
76,126, 268
5, 538, 594
107,434, 996
9, 565,977
37, 843, 984
4,173,532
23, 336, 638
2,908,094
4, 507, 380
31,749,211
7,088, 904
44,006, 380
122, 561, 338 25,729,434
1,621,008,326

96,930,151

Credits *

Net tax
after deducting
credits

$87,118 $1,059,667
173,333
1,039,583
186,099
1,482,630
450,276
2,968,503
705,446
8,079,576
5,950,236
1,012,653
3,916,345
623,147
1, 040.435 7, 983,189
4,845,062
693,532
8,048,356
1,517,621
379, 924 3,793,608
2, 610,980
297,114
522, 681 4,044,699
6, 331, 766
757,138
2,260, 539 23,468, 895
10, 707,056

86,223,095

i Credit for payments of estate, inheritance, legacy, or succession taxes actually made to any of the several States, Territories, or District of Columbia.
of persons dying after June 2, 1924, and limited to 25 per cent of Federal estate tax.)




Average
tax

Average
tax rate
(per cent)

1,266,353
3,911,482

0.94
1.24
1.42
1.69
3.85
3.07
3.97
5.32
6.36
7.49
10.02
11.19
12.74
14.39
19.15

6,153

5.32

$186
878
1,740
3,269
12,824
17, 501
34,658
69,404
107, 668
182,931
344,873
522,186

(Applies only to estates

o

TABLE 3.—Returns

of nonresident decedents distributed by size of net estate in the United States, showing number of returns, gross and net
estate in the United, States, deductions, tax, average tax, and average tax rate
[Returns filed from Jan. 1, 1925, to Dec. 31, 1925]

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- _.
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
$5,000,000 to $8,000,000
$8,000,000 to $10,000,000
$10,000,000 and over
TotaL.




Number I
of re- | Gross estate
turns !

"I
1,879
41
21

20 I
15 |

§1

$105, 730

1, 281, 721
11,103,220
3,136, 827
2, 626, 397
4, 855, 524
5,139, 376
1, 527,840
2, 657, 304
10, 291, 270

Deductions

Net taxable
estate

$107, 063
1, 568, 273
615, 782 $10,487,438
137,407
2,999,420
2,533,229 |
93,168
3,933,477
922, 047
4,774,608
364, 768
491,885
1, 035, 955
59, 982
2, 597, 322
791, 763
9,499, 507

Tax

$116, 500
42,197
42, 636
81, 234
119,458
58, 677
163, 233
475, 254

Average Average
tax rate
tax
(per cent)

1,029
2,030
4,062
7,964
29, 338
54,411
67,893

1.11
1.40
1.68
2.07
2.50
5. 66
6.28
5.00

[
3

m
o
|

2,006

42, 725, 209

5,152,138

37,860,956

1,099,189

548

2.90

o
o

.00

TABLE 4.— Vocational distribution by sex and size of net estate, resident decedents

OO

[Returns filed from Jan. 1, 1925, to Dec. 31, 1025]
Size of net taxable estate

Vocation

Grand total No net tax- No net taxable
able estate- estate—Gross
Gross under
over $50,000
$50,000

$50,000 to
$100,000

Under $50,000

$100,000 to
$150,000

$150,000 to
$250,000

$250,000 to
$450,000

$450,000 to
$750,000

I

Is
H

Professional:
Accountants, statisticians, actuaries,
appraisers, etc
i 20
Actors, artists, musicians, etc
;
13
Authors, editors, scientists, teachers, j
school officials
i 521
Clergymen
! 42
Engineers: Civil, mining, consulting, '
structural, etc.—Architects
."_.
Inventors
i
3
Lawyers
j 34:
Medical professions: Physicians, sur- j
geons, oculists, dentists, metaphysical I
healers, nurses, etc
j 283
Public service: Government and State
officials
91
Nonprofessional:
Agriculturists: Farmers, stock raisers,
orchardists — Forestry — Turpentine,
etc
1,146
Bankers
214
Real estate brokers, stock and bond
brokers, insurance, etc
460
Capitalists and investors
64
Contractors and builders
97
Corporation officials: Presidents, managers, secretaries, cashiers, etc
1,078
Housewives




H

w
28
19

3 .... J

35
1!

t:ui

....I.
591

131

ir,|.

40!

40

5!.

543 j
61

14

35
I1
131

138'

2 ____
1 .
14..

527
59

i

291

128)

308
43

1

43 —
— ' 42

159
171

2

301
43

94
4
2'

27|
1
2
34
703

1

27!

156
15
3'
155

4
I 171

10
301 30

16[
2i

109
22

105
22;

4

30/

j
309

183
82

29|.
|
37;

62

150
13
37

319
309

10

179,

4

. . . J 82

87j
1
. . - I 32

i 31

-I . 1
I

7
1

37
26 j

1! 14

44'
4i
5|

li

no,

31

3, 9^
26! If

!;)b)i

'luhnKdl

Kiilioad

PIIJ^HJP P i s ,

f UU.bciP'PIl

I

i

j
(54

!

1
1

904
Sioipk« enei . j o b b e r s < >m
df
h o t e l s ind Hi ill basin*-*sps
Miiio ow n ^ a n d opei itoi^ -Oil
Publisher
Salesmen igenN cicik^ ctt

]

16
1
10

1
10

4K

IT)
47

1

23S
13
4
33

10

30
21

1
.
1

301,
21; _
74:

!

10
11

1

(i
10
14

;i
33

22

(

4

i

I

1:
36 i

33

1
'U\

'5

47
4

12

12

....

Virrhmt-*

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




MM!

"

2
40!
132
1
177 262
3, 532
870 2,782 194

1

!

lj

9
10!
72 122!

248
13
4!
331
497
644

—-|

475
°
M
20
68

459 38j 1 722
155 489| 1, 412

KiO
20 __
1
67
89
1,633
3 3 0 1 ,082

3

60

64

98

9

I
1

143

140
3

4
13
523
522

1
4 — 1
4
4 —1
P,
1
8
1!
13
502 21 219 210
9
5 136 13?
197
4
116 406 248 53 195 247 62 185 183 42 141

3

3
1

i

22

ij

2'
78'
95!

3

1
77
19

1
76

10,191 3,822 851 671 180: 2,520 1, 789 731 5, 688 4,139 1 ,549 1,867 1,343 524 852 607 245 908 682 226 6301 463 167 340: 241
1

H
>

00

OO
OO

TABLE 4.—Vocational distribution by sex and size of net estate, resident decedents—Continued
Size of net taxable estate




Women

Men

Total

•Kir

Men
Women

Total

Women

Men

Total

Women

Men

Total

Women

Men

Total

Men

Women

Women

Total

Men

Total

Men

Women

Women

Total

Men
1

1

1

1

i

1

1

1
1
1

1
1

1

1

1

1

3
3

3

3 ----

1

4
4

4
4

5
7

5
7

1
1

19
4

17

1
2
6

8

8

4

10

10

1

1

22
41

22
9

31 123

85

18

1
2
6
4
1
1
26
31
113

1
4

11
2

1 ....

O

1
3

1

1

o
o

1
1
11
2

10
1

10

4
2

4

....

1

2
1

1

2

1
2

1

2

1

2

.— . . . .
2

1
1
26
5 ~~26
82

2
4

1
3

1

1

1

1

3
3

19
4

1

1

2 —-

2
1
1

2
1
1

32

7
15

7
3

38

45

30

15

2

1
2
1
1

9

2

111 1

10

to co

1

to

I

i
1

H
i—i

1

to co

Total..

$10,000,000
and over

I
l!

to

Professional:
Accountants statisticans actuaries appraisers etc
Actors, artists musicians, etc
Authors, editors, scientists, teachers, school officials ._
Clergymen
Engineers: Civil,mining, consulting, structural, etc.—
Architects
Inventors
Lawvers
Medical professions: Physicians, surgeons, oculists,
dentists, metaphysical healers, nurses, etc
Public service* Government and State officials
Nonprofessional:
Agriculturists: Farmers, stock raisers, orchardists—
Forestry—Turpentine etc
Bankers
Real estate brokers, stock and bond brokers, insurance,
etc
Capitalists and investors
Contractors and builders
Corporation officials: Presidents, managers, secretaries, cashiers, etc
ITonsev/ivps
Labor: Technical—Railroad engineers, machinists,
carpenters etc
Lumbermen
M anufacturer s
Merchants: Storekeepers, jobbers, commission merchants, proprietors of hotels and small businesses
Mine owners and operators—Oil
Publishers
Salesmen agents clerks etc
Retired
Profession or business not stated

$1,000,000 t o $1,500,000 t o $2,000,000 to $3,000,000 to $4,000,000 to $5,000,000 to $8,000,000 to
$10,000,000
$1,500,000
$2,000,000
$5,000,000
$8,000,000
$3,000,000
$4,000,000

$750.000 t o
$1,000,000

Total

Vocation

44

li

11

11

Q

33

2

....

5

4

2
1

2
1

1
1

1

1

1

1

5

5

5

4

1

4

1

6

4
2

4

TABLE 5.—Age, sex, and marital x distribution by size of net estate, resident decedents
[Returns filed from Jan. 1, 1925, to Dec. 31, 1925]
Age
Granc total
Under 25

25 to 30

Size of net taxable estate
Men
Single

N o net estate:
Gross u n d e r $50,000
..
Gross over $50 000
U n d e r $50 000
$50 000 to $100 000
$100,000 to $150,000-- - $150 000 t o $250,000
$250,000 to $450,000 - .
$450 000 t o $750 000
$750,000 to $1,000,000 .
- __
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000
_
$2 000,000 to $3,000,000
$3,000,000 to $4,000,000 __.
$4 000,000 to $5,000,000
$5,000,000 to $8,000,000
$8,000,000 to $10,000,000
$10,000,000 a n d over

-

- - -

__.._..

.

_..

Total

.

Married

Single

Women

Married

Single

Men

Total

Married

202
469
513
338
136
1,066 1,454
486 1,303
580
2,576 3,112 1,380 2,759 1,196
443
G O 407
O
850 1,017
203
404
469
180
- 383
174
400
226
456
508
361
140
323
129
269
74
167
84
182
158
29
56
53
57
27
62
35
27
50
61
11
21
10
24
20
9
23
21
12
21
8
8
3
......
2
3
2
2
..
2
3
4
1
1
1
3
2
2
4
2

44
151
353
117
65
52
38
15
4
11
4
2

6,219 7,794 3,255 6,936 2,964

858

I

Single

Married

3

*2
2
1
3
2

1
1

Women

Married

Single

Married

1
5

2
5
4

2
1
1

2
3

Single

Total

;

1
1

Women

Men

Single

Married

Single

Married

Single

4
5

1
2
5

3
4

1
1
1

1
1
1

1
1

o

1
4
1

a

in

1

I

2

Married

Q

o
1

1

1

2
26

5

15

2

11

3

10

10

7

3

7

i Single includes widows and widowers.




00
CO

o

TABLE 5.—Age, sex, and maritall distribution by size of net estate, resident decedents—Continued

O

[Returns filed from Jan. 1, 1925, to Dec. 31, 1925]
A ge
50 to 60

40 to 50

30 to 40
Size of net taxable estate
Total
Single

Men

Married

Single

Total

Women

Married

Single

Married

Single

Men

Married

Single

Women

Married

Single

Total

Married

Single

Married

Men
Single

Women

Married

Single

Married
—

No net estate:
Gross under $50,000
Gross over $50,000
U n d e r $50,000
$50,000 t o $ 1 0 0 , 0 0 0 - . - - - .
$100,000 t o $150,000-$150,000 t o $250,000
$250,000 t o $450,000
$450,000 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 to $8 000 000
$8 000,000 t o $10 000,000
$10,000,000 a n d over
Total .




14
17
9
4
2
2
1
1

20
71
41
12
5
6

i

9
12
8
3
2
1
1

18
57
33
Q

S
1

3

1

4
1

M
8
3
2
1

1
1

1
1

11
45
53
14
10
8
8
5
1

1

48
165
193
58
41
33
28
7
1
2
1

1

5
25
34
11
7
6
4

6
20
19
3
3
2
2
1

41
146
162
49
31
27
24
6
1

19
31
9
10
6
4
1
2

1

1
1

1
_

1
50

163

36

131

32

156

578

23
127
224
76
36
24
18
8
3
2

85
373
615
203
89
100
67
32
11
16
1
5
1
1

14
65
126
51
18
15
4
1
1

79
332
519
171
75
83
60
30
9
14

9
62
98
25
18
9
11
4
2
2

6
41
96
32
14
17

240

221

4
1
1

2
2
2
1
1

1
100

488

56

90

542 1,599

302 1,378

H

w.

o
o

Age
70 to 80

60 to 70
DO
CO

to

80 to 90

Size of net taxable estate

i—i

Men

Total

to

1

Sin- Margle ried

N o net estate:
Gross under $50,000
Gross over $50,000
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
$5,000,000 to $8.000,000
$8,000,000 to $10,000,000
$10,000,000 and over

_ .

Total
1

68
265
549
156
67
95
56
39
8
12
$

132
411
953
322
139
159
108
60
20
18
3
..
1
1

Women

Total

Women

Men

Total

Women

Men

Single

Married

Single

Married

Single

Married

Single

Married

Single

Married

Single

Married

Single

Married

Single

39
117
298
70
31
56
25
15
6
6

119
370
853
288
121
147
96
58
19
15
2
8
1
1
1

29
148
251
86
36
39
31
24

13
41
100
34
18
12
12
2
1
3
1
1

89
273
768
200
138
147
83
49
21
20
6
4
4
1

119
230
797
241
129
131
87
52
14
12
9
6
1

51
96
398
158
76
78
44
28
12
12
4
2
4
1

113
210
719
218
116
126
79
46
14
12
8
6
1

38
177
370
137
62
69
39
21
9
8
2
2

6
20
78
23
13
5
8
6

77
183
622
212
89
81
74
33
16
20
6

53
66
283
94
29
45
39
17
6
9
6
r

52
89
335
106
44
47
43
9
7
13
4
6
1

50
63
269
80
26
42
35
16
6
7
5
1

94
287
106
45
34
31
24
9
7
2
1

1
3

1

1
2

1

160 1,425

649

759

610

1
3
1

2

668 2,101

1
2

2

1,323 2,339

6
3

655

1
1

238 1,896 1,830

1

1

1

1
1

Married

3
3
14
5
3
3
4
1
2
1

o
o

1

2
960 1,670

936

666

1

39

Single includes widows and widowers.




CO

TABLE 5.—Age, sex, and marital1 distribution by size of net estate, resident decedents—Continued

to

Age

No age given

90 and over
Size of net taxable estate
Total
Married

Single

No net estate:
Gross u n d e r $50,000
Gross over $50,000
U n d e r $50,000 $50,000 t o $100 000
$100,000 t o $150,000
$150,000 t o $250,000...
$250 000 t o $450,000
$450,000 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 t o $8 000 000
$8,000,000 t o $10,000,000
$10,000,000 a n d over

Total.
1

.

Single includes'widows and widowers.




21
20
116
47
10
15
16
8
2
5
8
2

Women

Men

2
3
19
8
3

i
l
l
3

Married

Single

17
8
60
22
6
8
10
3
3
1

2
3
19
8
3
1
3
1
1
3

Total

Married

Single

4
12
56
4
7
6
5
2
2
7
2

1

Single

46
125
218
44
27
25
12
13
5
2
1
2

Men

Married

53
133
205
77
34
31
22
11
3
4
1
1

Women

Married

Single

22
69
109
22
18
12
4
8
3
1
1

46
121
184
68
29
25
20
9
3
2
1
1

Married

Single

24
56
109
22
9
13
8
5
2
2

7
12
21
9
5
6
2
2

o

2

1

9

1

Q

o

1
1

1
271

45

139 1

44

132

1

520

576

269

509

251

67

TABLE 6.—Estates of resident decedents—Distribution by States and Territories,1 showing number of returns, aggregate gross estate, and, by
estates subject to tax and not subject to tax, the number of returns, gross and net estate, deductions, total and, net tax, and tax credit
[Returnsfiledfrom Tan. 1, 1925, to Dec. 31 1925]

States and Territories

Total
number
of
returns

Estate not subject to tax

Estate subject to U X
Aggregate
gross estate

N umber

Gross estate;

Deductions

Net taxable
estate

Total tax

Credits 2

Net tax

Number

8
,T79, 886
$64
$4, 840, 458
$10, 838,154
$79,950
61
Alabama
$11, 797, 768
$5,997, 696
69
Arizona
7
7
2, 671, 614
107, 813
3, 429, 512
757, 898
152, 274
44. 461
3,954, 294
14
Arkansas
8
6,103, 245
32
2, 488,927
43, 918
40
5, 408, 709
2. 919, 782
47. 231
3, 313
262
671
100, 557. 349 9, 828, 938 1, 551,197 8, 272, 741
C alifornia
157, 578,171
57, 020, 822
174, 200, 336
933
Colorado
35
77
9, 485, 551
382,976
19, 468, 795
9, 983, 244
509, 431
126,455
22,168, 049
112
69
255
50,932, 644 3,190, 836
C onnecticut
78, 706,519
27, 773, 875
506, 633 2, 684, 203
86,118, 766
324
Delaware
10
29
1.887,877
28, 267
3, 601, 505
1,713,628
32, 519
4, 252
4. 274, 608
39
24
99
10,914,036
256, 857
District of Columbia^
20, 517, 951
9, 603, 915
272, 663
15, 806
23, 836, 851
123
Florida
42
143
25. 596,966
43,601.152
18, 004,186
1.041,328
29, 684 1, 011. 644
46, 680, 609
185
37
91
13, 482, 175
498, 570
Georgia
26,980, 407
13. 498, 232
577, 701
79, 131
30, 394,910
128
Hawaii
5
9
905, 118
19. 722
1, 533,987
568. 869
20. 034
312
1, 846, 803
14
14
6
1, 900, 47.r>
172. 149
Idaho..
2, 227, 616
327,141
172,149
3,106, 377
20
2S0
107, 734, 469 4, 535, 638
543. 762 3, 991, 876
Illinois
| 1,212
188, 859, 781
81,125,312
932
213,998,181
1,212
Indiana
75
192
25, 317, 899 1, 275, 510
43, 707, 625
18, 389, 726
200,126 1, 075, 384
48, 840,198
267
Iowa
307
494
22,190, 887
360, 914
55, 882, 269
33, 691, 382
396, 760
35, 846
79, 682, 051
861
Kansas
44
10.356,079
184, 580
20, 445,988
10, 089, 909
231, 147
46. 567
156
22, 780,298
200
Kentucky
30
25,101,944
156
10, 937. 557
212, 034
186
22, 591, 564
11,654,007
282. 333
70, 299
Louisiana
33
87
7,039, 595
107, 765
14, 529, 075
7, 489,480
138,711
30, 946
17, 830, 621
120
Maine
25
101
14, 053, 641
410, 201
23,418,615
9, 364, 974
477, 136
60, 935
25, 233, 071
126
Maryland
42
48, 461, 606
190
23, 419, 339
725, 105
232
45, 221,171
21, 801, 832
752, 928
27, 823
Massachusetts
186
644
100, 697, 754 4, 769,125
176,945, 560
76, 247, 806
007, 686 4,101, 439
191, 823,196
830
58
269
40, 558, 291 1, 703, 213
Michigan
67, 780,027
27, 221, 736
237, 528 1, 465, 685
73,603, 577
327
Minnesota
75
178
19, 359, 716
651, 586
33, 228,934
13, 869, 218
756, 600
105, 014
253
38, 843,184
Mississippi
23
9,452.935
41
3, 512, 722
55, 883
64
7, 590, 788
4, 078, 066
64, 240
8,357
Missouri
72
248
25, 689, 698
755, 737
49,928.858
24, 239,160
897, 234
141, 497
57, 014, 580
320
Montana
9
5, 876, 529
18
2, 946, 875
114, 504
27
4,952, 580
2,005, 705
156, 291
41, 787
Nebraska
115
241
11, 086, 615
145, 830
27, 222, 958
16,136, 343
159, 257
13, 427
33,989, 272
356
Nevada
150, 758
2
124,122
1,263
2
150, 758
26, 636
1, 534
271
21
244, 063
15, 325' 052
24, 960
8, 2ll| 340
269^ 023
77
7,113) 712
New Hampshire
16, 832, 461
98
New Jersey
91
463
81, 681, 542 3,963,116
129,160, 834
47, 479, 292
337, 849 3, 625, 267
554
136, 582,120
2
7
177, 626
2,306
New Mexico
626, 140
448', 514
2.306
744, 834
9
474
692, 497, 980
224, 775, 002 467, 722, 978 36, 604, 247 3, 170, 278 33, 433, 969
New York
731, 687, 283 1,927
2,401
17
124
24, 325, 492 2, 461, 956
North Carolina
44, 331. 698
20, 006, 206
69, 758 2, 392, 198
141
45, 520, 521
North Dakota
6
16
1, 211, 997
20, 798
2, 505, 072
1, 293, 075
20, 999
201
2, 939, 335
22
1
No returns for Alaska.
2
Credit for payments of estate, inheritance, legacy, or succession taxes actually made to any of the several States, Territories, or District of Columbia,
of persons dying after June 2, 1924, and limited to 25 per cent of Federal estate tax.)




Gross
estate
$959, 614
524, 782
694, 536
16. 622,165
2, 699, 254
7, 412, 247
673.103
3, 318, 900
3, 079, 457
3, 414, 503
312. 816
878, 761
25,138, 400
5,132. 573
23, 799, 782
2, 334, 310
2, 510, 380
3, 301, 546
1, 814,456
3, 240. 435
14, 877, 636
5, 823, 550
5, 614, 250
1, 862,147
7,085, 722
923,949
6, 766, 314

Deductions
$1, 270, 249
668,468
862, 305
22, 487, 298
3, 842,101
8,471,315
748, 437
3, 768, 837
3. 976, 861
4, 244,103
413, 653
1. 309, 475
30. 178,459
6. 379, 296
30,978, 296
3, 019, 949
2, 919, 373
4, 018,936
2, 273, 325
3, 997, 790
19, 458, 637
6, 898, 277
6, 728,183
2, 622,998
9,127,181
1, 280, 572
8, 405, 812

o
3
o
o

g

1, 507, 409 1, 842, 032
7,421, 286
9, 709, 990
118, 694
127, 365
39,189, 303 50,800,414
1,188, 823
1, 485, 035
434, 263
548, 687
(Applies only to estates
00

TABLE 6.—Estates of resident decedents—Distribution by States and Territories,1 showing number of returns, aggregate gross estate, and, by
estates subject to tax and not subject to tax, the number of returns, gross and net estate, deductions, total and net tax, and lax credit—Con.
[Returns filed from Jan. 1, 1925, to Dec. 31, 1925]

States and Territories

Total
number
of
returns

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

651
67
75
1,215
95
77
67
97
315
26
45
210
96
91
262
15

Total

14,013

1
2

Estate not subject to tax

Estate subject to tax
Aggregate
gross estate

$120, 440,109
16,146, 036
11, 889, 691
320, 367, 620
32, 261, 761
10, 537, 588
5, 886, 711
19, 326, 874
50, 422, 403

5,971, 309
10,467,211
34,040, 049
13, 270, 240
16, 485, 382
47,389,311
1,990, 278

Number
499
53
55
987
78
52
41
76
235
19
30
149
57
68
194
6

2, 958, 363, 744 10, 642

Gross estate
$104,917,313
14, 700, 001
10, 502,137
302,157, 084
30,924, 614
8, 898,180
3,990, 059
17,170, 774
44.124.329
5, 401, 626
9, 323, 677
28, 655, 800
10, 593, 414
14, 599, 389
41, 724, 294
1, 493, 880
2, 689, 972, 376

Deductions
$42,177,171
5,437, 557
4, 514, 251
121,026,036
12, 529, 524
4,102, 735
2,451, 586
6, 212, 658
20,001,014
1,909, 815
2, 726, 037
12,140, 326
4,630,184
6, 249, 256
15,623,473
516, 046

N e t taxable
estate

Total tax

$62, 740,142 $2, 003, 406
9, 262, 444
742, 036
5, 987, 886
189, 475
181,131, 048 13, 223,124
18, 395,090
757,115
4, 795, 445
141, 286
1, 538, 473
32, 867
574,136
10,958,116
720, 194
24,123, 315
108, 377
3,491,811
493, 583
6, 597, 640
505, 502
16, 515, 474
5, 963, 230
190, 733
8, 350, 133
267, 513
26, 100, 821 1,118,189
977, 834
23, 257

1, 068,961, 050 1, 621, 008, 326 96, 930, 151

Credits *

Net tax

$356, 036
182. 692
17,194
1,338,485
98, 784
4,042
18, 653
140, 558
75, 637
3,004
119,507
28, 532
10, 097
23, 249
86, 029
2, 332

$1, 647, 370
559,344!
172, 281
11,884,639
658, 331
137, 244
14, 214
433, 578
644, 557
105, 373
374, 076
476, 970
180, 636
244, 264
1,032, 160
20,925

10, 707, 050

86, 223, 095

Number
152
14
20
228
17
25
26
21
80
15
61
39
23
68
9

3,371

Gross
estate
$15,522,796
1, 446, 035
1, 387. 554
18, 210, 536
1, 337, 147
1, 639, 408
1,896,652
2,156, 100
6, 298, 074
509, 683
1, 143, 534
5, 384, 249
2, 676, 826
1, 885. 993
5,665,017
496, 398

Deductions
$18, 543, 059
1, 878, 741
1, 824, 250
22, 460, 859
1, 673, 693
2,093,177
2, 484, 273
3, 046, 765
7, 074, 167
1,304. 142
1,580,941
6,710,247
3, 478, 076
2, 563, 006
(>. 868, 22o
600, 903

268,391,368 j 339,048,240

No returns for Alaska
Credit for payments of estate, inheritance, legacy, or succession taxes actually made to any of the several States, Territories, or District of Columbia. (Applies only to estates
of persons dying after June 2, 1924, and limited to 25 per cent of Federal estate tax.)




H
hH

m
H

O

95

STATISTICS OF INCOME

In the statistics compiled from the estate tax returns filed during
the years 1922, 1923, and 1924 certain returns are lacking which
were* not available at the time and in order that the data may be
complete for each year, there is presented the following table for
resident decedents showing the additional returns for each of these
years, the form of property, the nature of deductions, net estate and
tax. There is likewise presented a table showing the additional
returns filed in these years for nonresident decedents. This table
shows the number of returns, gross estate in the United States,
deductions, net estate and tax.
TABLE 7.—Returns of resident decedents filed in calendar years 1922, 1923, and
1924, and not previously tabulated, showing number of returns, composition of
estate, gross arid net estate, nature of deduction, and tax
1922
360

Number of returns.
Distribution
Form of property:
Real estate
Bonds and stocksFederal Government bonds—
Wholly tax exempt
Partially tax exempt
State and municipal bonds, wholly tax exempt.
Ail other bonds
..•_..
Total bonds
Capital stock of corporations
Total bonds and stocks
Mortgages, notes, cash, etc
Insurance
Jointly owned property 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
Total gross estate

Amount

|$19, 686,407

ToiaJ deductions




950

Amount

Amount

$48,306, 856 $34,400, 749

1,249, 259
2,846,932
2, 025, 284
4,097,064

11,096,474
6, 843,134
39, 212,188
12,376, 639

2, 747,344
7,063,503
8, 241, 770
13,397,451

10,218,539
20,935,224
31,153,763

69,528,435
83,499, 382

31,450,068
70, 330, 841

153,027, 817 101, 780,909

9,442,952
3,296,400
6,511,877
4,287, 212

23, 341,117 19,450,104
5,929, 644
6, 911, 333
37,852,076 15,475, 309
4, 585, 647 5,790,150

j
i
63,882
|
j 2,144,803
| 76,587,296

Nature of deductions:
Insurance exemption
1,248,240
Funeral and administrative expenses
2, 728,165
Debts, unpaid mortgages, etc
18,136,992
Property from an estate taxed within five years, value at dare j
of death of present decedent
I 2,074,550
Charitable, public and similar bequests
! 2,348, 298
Specific exemption
! 18,000,000

Net taxable estate...
Total tax

1924

1923

410, 584

867,449

6,308,460

5,997,368

279, 762, 201

190,673, 371

2,989, 693
10, 200, 282
53,715,911

2,965,008
8, 482, 744
22,126,347

5,904,475
1,922,402
47,500,000

5,809,413
10,121,012
30,350,000

j 44,536,245

122,232,763 ; 79,854,524

: 32,051,051
j 1,784,868

157,529,438 j 110,818,847
20,293,675 \ 5,551,108

96

STATISTICS OF INCOME

TABLE 8.—Returns of nonresident decedents filed in calendar years 1922, 1923,
and 1924, and not previously tabulated, showing number of returns, gross and
net estate in the United States, deductions, and tax
Number

Year

1922.
1923.
1924.

10
19
136

Gross
estate in j Deducthe United |
tions
States |
$76, 2S8
1, 622, 967
8,110,721

Tax

$772
31,418
181, 721

$537, 069
1, 365, 813

The number of returns filed for the period from September 9, 1916,
to December 31, 1925, is as follows:
TABLE 9.—Historical comparison, by resident and nonresident decedents, of number
of returns, gross and net estate, and tax, September 9, 1916, to December 31, 1925
Returns filed

i Total

45,126
13,876
! 15,119
! 14,513
i 16,019

Sept. 9, 1916-Jan. 15, 1922
Jan. 15, 1922-Dec. 31, 1922
Jan. 1, 1923-Dec. 31, 1923
Jan. 1, 1924-Dec. 31, 1924
Jan. 1, 1925-Dec. 31, 1925

Kesident
decedents

Gross estate

Nonresident
decedents

! 42,230
| 12,563
| 13.963
j 13,011
I 14,013

Total

2,896 $8, 893, 238, 780
1,313 3, 014,072, 723
1,156 2, 804, 327, 313
1,502 2, 566, 521, 698
2,006 3, 001, 088,953

Resident
decedents

Nonresident
decedents

Nonresident
decedents

$8, 785, 641, 889$107, 596, 891
2,955,959,464
58,113, 259
2, 774, 740, 672 29, 586. 641
2, 540, 922,175 25, 599, 523
2,958, 363, 744 42, 725, 209
Tax

Net taxable estate

Total

Resident
decedents

Total

Resident

decedents

Nonresident decedents

Sept. 9, 1916-Jan. 15,
1922
$5, 509, 522, 243 $5, 407, 673, 531$101, 848, 712 $356, 516, 251 $351,138, 323 $5, 377, 928
Jan. 15, 1922-Dec. 31,
1, 704,974, 496 1, 652, 832, 089 52,142, 407 I 120, 562,181 117, 623, 821 2, 938, 360
1922
Jan. 1, 1923-Dec. 31,
725, 536
1923
... 1, 532,061,390 1, 504, 621, 046 27, 440, 344 j 89,109, 477 I 88, 383,941
Jan. 1, 1924-Dec. 31,
1,395,815,832 1, 372, 420, 879 23, 394,953
488, 265
71,939, 423
71, 451,158
1924
Jan. 1, 1925-Dec. 31,
1, 658,869, 282 1, 621, 008, 326 37, 860,956
87, 322, 284
1925
86, 223, 095 1,099,189

GIFT TAX RETURNS

For the calendar year 1924 and each subsequent year, the revenue
act of 1924 imposed 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
laws, 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.




97

STATISTICS OF INCOME

The following table is based on the data disclosed by the returns
for the calendar year 1925:
TABLE 1.-—Gifts of resident donors distributed by net amount of gifts, showing number of returns, gross and net gifts, and tax. (Gifts reported for the calendar year
1925)
N e t a m o u n t of taxable gifts

Number
of returns

U n d e r $50,000
$50,000 t o $150,000
$150,000 to $250,000
$250,000 to $450,000.
$450,000 t o $750,000
.
$750,000 to $1,000,000
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000 $4,000,000 to $5,000,000
$5,000,000 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
Nontaxable

Gross
amount

Net amount

Tax

323
272
85
52
18
6
5
2
1

.

_ __ _

Grand total

$27, 217, 585
43, 824,459
27, 504, 026
23, 380, 283
42, 397,171
8,447, 856
8,179, 050
3, 702,730
2, 621,475

$6, 654, 868
23, 739, 905
15, 646, 826
17, 340,998
10, 276, 653
5,166, 516
6, 537, 813
3, 554, 092
2,103,475

$67,057
341,277
304,326
466,382
384, 535
242, 321
459,890
269,491
175,986

764
80

187, 274, 635
15,789, 070

91, 021,146

2, 711,265

844

203,063,705

91, 021,146

2,711,265

The aggregate number of returns filed, the net amount of taxable
gifts and the total gift tax reported for 1924 and 1925 were:
TABLE 2.—Gifts of resident and nonresident donors, calendar years 1924 and 1925,
showing number of returns, net gifts, and tax
1924
N u m b e r of gift tax r e t u r n s filed (resident a n d nonresident)
N e t a m o u n t of taxable gifts (resident a n d nonresident)
T o t a l gift tax (resident a n d nonresident)

_

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

1925
848
$91, 289, 373
2, 714,924

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.
Hon. A. W. MELLON,

Secretary of the Treasury.




BASIC TABLES

93921—2(5




8

99

101

STATISTICS OF IKCOME

TABLE 1.—Individual returns—Distribution, by States and Territories, showing the
number of returns, net income, exemptions from normal tax, net income subject
to normal tax, tax before deducting tax credits, tax credits, net tax, and relative
percentages
[Income returned for the calendar year ended Dec. 31, 1924]
Net income 2

R e t u rns
States and Territories
Number

Alabama
_
... .
A l^skn 1
Arizona
...
__ . . .
Arkansas
California _
Colorado _ .
.
...
Connecticut
DelawareDistrict of Columbia . .
Florida
Georgia.. . . .
Hawaii
Idaho
.
_------.
Illinois
I n d i a n a - __
_ . . . . . .
Iowa
Kansas
Kentucky
Louisiana
Maine . . .
... _
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
.
________
Missouri
Montana
Nebraska _______
Nevada
New Hampshire
_ _ _
N e w Jersey
Now Mexico
_
.
N e w York
N o r t h Carolina
.
__ - ___
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
_
_ _. _.
Rhode Island
South Carolina
.. .
South D a k o t a
_
._ . __
Tennessee
Texas
Utah
Vermont._
__
_ __
.._.__.
Virginia
Washington . . . __ ___ . . . _ _ . _
West Virginia
_ _ . - . - .
Wisconsin
Wyoming
Total

_.

1

Per cent

Amount

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

47, 591

0.65

$159,918,982

0.62

$179,881

21, 301
85, 484
511, 218
73, 350
143, 406
18, 892
77, 83C
64, 306
62, 651
12, 387
21,436
652. 501
156,845
110, 404
84, 080
72,119
67, 658
42, 254
126, 226
378, 049
323, 733
128, 237
27, 213
186, 784
44, 011
66, 512
10, 664
31, 532
299,904
11,595
1, 215, 640
63, 864
19,160
418, 048
63, 357
66, 669
713, 427
48, 792
28,090
26, 506
66,981
192, 735
28, 685
20, 618
71.597
138,181
75, 037
179, 275
22, 947

.29
.48
6.94
.99
1.95
.25
1.06
.87

.26
5.67
.86
.90
9.68
.66
.38
.36
.91
2.62
.39
.28
.97
1.88
1.02
2.43
.31

58, 273, 049
110,255,418
1, 741, 063, 671
205, 087, 973
478, 174, 249
64,179, 747
253, 312, 253
250, 963, 654
210,908,421
46, 395. 290
52, 301, 491
2, 413, 605, 350
461, 717, 343
298, 734, 381
203, 034, 515
238, 094, 411
221,133, 422
135,221,259
467, 225, 699
1, 320,156, 959
1, 045, 850, 046
375, 588, 940
82, 652,945
632, 532, 962
107, 241,911
189, 371, 665
27, 534, 276
94,132, 914
1,177, 421, 081
31,951,117
5,144, 766,182
200, 888, 953
48, 689, 794
1, 403, 748, 590
211, 271, 658
189, 884, 373
2, 548,132, 809
191, 556,190
79, 613, 886
66,124, 303
224,184,198
638,109, 285
82, 088, 477
63, 630, 620
231, 055, 514
393, 961,927
226, 999, 720
496, 659, 728
60, 751, 853

.23
43
6.79
.80
1 86
.25
.99
.98
.82
. 18
.20
9.41
1.80
1.16
.79
.93
.86
.53
1.82
5.15
4.08
1.46
.32
2.47
.42
.74
.11
.37
4.59
. 12
20.05
.78
.19
5.47
..82
.74
9.93
.75
.31
.26
.87
2.49
.32
.25
.90
1.54
.88
1.93
.24

145,132
328, 608
2, 721, 549
198, 596
239, 840
422, 252
67,413
456, 084
364, 001
31, 542
102, 524
2 915, 456
326,075
101, 409
203,936
133, 499
449, 251
634, 395
217,965
599,152
997,878
704,108
172,133
372, 215
126, 615
190,165
161,309
1,855
1,029, 749
40, 654
8,139, 018
303, 704
1,816
678,920
477, 048
473, 506
1, 391, 719
26,849
80, 825
2,476
322, 518
I, 868,174
551
40
209,912
622, 581
185, 337
294, 409
154, 538

100. 00

25, 656,153, 454

100. 00

29,869,182

7,369, 788

:!.
.29
8.85
2.13
1.50
1.14
.98
.92
. 57
1.71
5.13
4.39
1.74
.37
2.53
.60
.90
.14
.43
4.07
. 16
16. 50

Alaska included in the State of Washington.
2
Capital net gain from sale of assets held for more than two years is included in net income, but capital
net loss from sale of assets held for more than two years and prior year loss are not deducted.




102

STATISTICS OF INCOME

TABLE 1.—Individual returns—Distribution, by States and Territories, showing the
number of returns, net income, exemptions from normal tax, net income subject
to normal tax, tax before deducting tax credits, tax credits, net tax, and relative
percentages—Continued
Exemptions from normal tax

States and Territories

Alabama
Alaska !
Arizona
Arkansas. _
California
Colorado
Connecticut
Delaware
District of Columbia..
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan.
Minnesota
M ississippi
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
WashingtonWest Virginia
Wisconsin..
Wyoming
Total

Personal
exemption

$109, 546,901

; Interest on
: GovernI ment obliDividends gations not
wholly exempt from
tax
$10, 747, 078

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

$139, 491

Exemption
from normal
tax in excess
of net income

$1, 807, 387

15, 907
48, 824,173
3, 411,077j
127, 3741
82, 844
89, 955, 803
8, 635, 397
769, 275
1,109, 464, 599 183, 563, 898 1,157,012 26,187, 209
170, 764, 283 19, 236, 286
291, 428
1, 621, 815
302, 549,678
91,159, 811
587, 5551 7,836, 776
43, 868, 391 16, 059, 459
70, 320
337,248
161, 244, 689 23,940, 309'
188, 745|
1,578,090
152, 260, 468 26, 991, 8091
179, 324
6, 084, 257
144, 546, 769 19,927,511]
69, 750
1, 609. 032]
10, 723,4991
2,431,838
266, 041, 873
45, 282, 061
25, 041,000
10, 292,8641
29, 656, 700
23, 541,935
18, 558, 612
54, 843,984
230, 099, 791
130, 690, 68 JI
46, 232, 595|
5, 674, 827 j
83,075,686j
5, 654, 529!
12, 254, 3991
1, 310, 134
17,183,058!
164, 282, 527 i
1, 576, 753!
789, 665, 5371
27, 598,1841
1,410,644
207,975, 798
12, 520, 624
13,4U9, 6s6
338,900,197
35,933, 049
7,887,527
66, 572,382
2,094,567
163,948,474
23, 734, 567
445,149,642
49, 447, 287
69, 666, 275
8, 041, 362
45,352, 700
9,189,016
168,013,159
27, 851,787
304, 251,198
25, 592,022
181, 391,137
27,466, 210!
376,401,133
51, 302, 573
53, 770, 017
2,681, 321

30,982,908
48, 664, 848!
1,420, 577, 55li
349, 371, 8581
239,515,986|
170, 862, 8511
168, 399, 919
153, 661, 0671
95, 897, 004!
273, 810, 465
816, 832, 546!
693,854,021!
273, 728, 844!
69,110,179
422,041,622
101, 320,335
154, 863, 932j
21, 762, 4851
65, 746, 239
666,082,216
27,840, l i l t
2, 657, 053, 490
161,105, 697
46,094,443
911,378,924
157, 642, 732
145,887,317
1,604,669,419
103,489, 894
69,170, 393

16,328,991,347 3,250,913,954

» Alaska included in the State of Washington.




180,
9,
1, 837,
600,
151,

590
577
705
480
."60

62, U62

395, 728
227, 464
108, 389
1, 230, 646
1, 638, 924
667, 034
345,106
84, 209
789,343
54, 375
49, 151
9. 794
75,410
908,980
1, 625
9, 788, 750
137, 631
2, 91f
1,672,710
192,922
144,948
3, 346,950
245, 26'.
40, 647
24, 636
192, 372
599,594
11,100
88,845
168, 120
235, 648
289, 210
239, 309
13, 230

379, 519!
53, 548!
38, 590,723
1, 382, 058j
1,379,876!
550,689!
2,816,714!
1, 339,3851
563, 007!
5, 743, 829!
20,941, 500!
19, 607, 132
2, 505, J33;
1, 432, 727|
6,911,148
179,843!
625,091'
123, 034!
883, 656:
17,706, 025
40, 720
133, 247,110
1, 734, 720
283, 665
18,212,052
3,132, 808
24S, 463
41,718,081|
4,047, 652
306, 679
1,
2,198, 272
74,496|
760, 006
1, 540, 220
1, 078, 705
2,123, 622
4,934,158
188, 016

$18, 248, 282

Net income
subject to
normal tax

$55. 7-16, 526

8, 840, 193
14, 589, 579
16,965, 478
27, 448, 969
143,624,411
561, 593, 815
35, 413, 763
48, 389, 328
49, 652, 758
125,453,347
9, 449, 154!
12, 871,131
IS, 392, 1181
84, 685,125
24, 773,9531
89, 765, 605
22, 642, 700|
67, 034, .058
7, 364, 261
11,461,493
10,116, 761
11,155,917
845, 840, 321
162,198, 279
114,506,466
49, 751, 655
74, 602, 273
42, 087, 729
28, 228, 26-;.
49, 290, 375
26,172, 939
62, 864, 781
26, 237.091
68,151, 411
15, 671', 042
35, 130, 894
27,424, 379
158, 803. 189
134, 503, 333
384, 548, 379
95,441,770
295,475,070
40, 869, 715
92, 942, 869
14, 032, G30
20,211,500
62, 771, 32f
182,114,273
20,169, 998
10. 076. 212
25, 589, 468
4G, 978, 395
3, 185, 214
7, 352, 734
11,678,07
21,920, 771
81,208, 260
408, 619,164
5,147, 638
7, 598, 892
331,607,875 1,878, 480, 152
34, 766, 573
44, 775, 590
9,158,014
10,054,325
131,070, 462
394, 900, 648
24,940, 694
62, 246, 218
21,375, 883
51,006,336
238, 229, 692
796, 336,135
12,978, 426
60, 791,905
14,918, 214
17, 046, 029
13,547,01
10,977, 259
30,800,083
65,181,061
64,606,494
203, 452,810
14,181,228
18,475,921
7, 056, 662
15, 296, 675
26, 797, 523
60, 069,839
42,515,989
104, 697,762
31. 484, 864
47, 029, 068
77,375, 507
140, 863, 653
9, 799, 359
13, 744,090

29,645,332 389,148,434 2,375,063,193 8,002,648,398

103

STATISTICS OF INCOME

TABLE 1.—Individual returns—Distribution, by States and Territories, showing the
number of returns, net income, exemptions from normal tax, net income subject
to -normal tax, tax before deducting tax credits, tax credits, net tax, and relative
percentages—Continued
Tax before deducting tax credits
Tax on
capital
net gain
1234 per
cut

States and Territories
! Normal tax

Alabama
Alaska i
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District cf Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa.
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire.
N e w Jersey
N e w Mexico
N e w York
N o r t h Carolina. _
N o r t h Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
R h o d e Island
South Carolina...
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Total

$i, f 10, ^

, 22»J|

$2?C. 1^7

370, 54 1
188. 34->
15, 921.
822,316
01!. O0S1
96. i"«l!
i7,801,52(. | ht, 2 r ,S. iSW', 3, 254, 80'"
!,42",0'»7 1.70S, 753
L02. 727
s. 275. 5M
970, 040;
4, 026, 236
42. 47Si
458. S39 2,252. 7(:4
2, <>13 :•>'-.
3,171,'ilti

Tax credits

!

Total tax

Net tax

25 per
V2V2 per
cent of tax cent on

Per cent

$2, 771, 221

0.39

60
511,987
574,60S
62, ."(-1
1, 559, 535
100, 252;
784 1, 458, 499
-10. 318. 091 2, 07*. 3C11 359,129 37, 880, 658
3,300,577'
195, 0(511 38, 780 3,162, 736
13, 272, 157
1\)'6. 557, 181, 996 12, 593, 904
2,754,02!
5.\ 509 265, 895 2, 432, 61

.07
.21
5.38
.45
1.79
.35

$3, 005, 307

S212, 276

$21, 810

54,371 5, 765, 861
331,271,
6. 154, 500
273,876|
20, 53'
7, 229, 272
7, 523, 685
3, O(J0, 145
2M, O'JO,
15, 889 3, 398, 860
1,552,7-0
4S,S71!
21, 986 1, 481, 883
261, 008
313. 179:
51, .")&.'|
572
'Ml 11 *
20, (36, 4'>7 38,991
70, ;03. 591 3, 286, 8!S; 591, 537 66, 583, 239
7. 171.672
3,64.,
472, 484|
43, 628 6, 655, 560
1,909, 8"2 J, 332, JOT!
317, 230j
172,587 3. 17i. 60C
33, 568 3,123, 808
l')7.81ll
J. 372, Shi1
67s!, 2t
5, 544 1,918,019
2, 121,374
^50, 5141
1,SC»i. 390 1,86b <<"
23, 959 3, 805, 669
4. 0V0, 142
•J00, 600! 58, 088 3,528,511)
i,.-ir, 19'./
2,041,406
.(.7. 2 ^
136,5S7|
2, 747.-i!9,
71 i»7
42, 479 2, 568, 3531
1.045. 355 \ 03(1 9fill, 106
. 15 12, 753. 5 T3
69, 155 12,073,312
.011, <
•
13. 108. 221' 27. 122. 201' 2,620,907; 4 2 , 9 1 J . 3 ' . ' 9 1,426,975 627, 217 40,857,137|
•\ 422, 299 20, 540. 2,:8, 2, 45:, 684. 32,414,2.1 1,220.966 209, 550 30,983, 705|
3SM10
3ii.fb7 7. 105,43s1
2,727,850 4.125. ( ;i_ ;l
58, 431] 6, 720, 567 j
74,S.T
4 CO, 927
l('7.90 1 ! 1,232,212
603, 384
1, 0261 1, 155, 729!
760, 162 161, 2781 12, 373, 492|
867.237' 13.294,932
5. 401, 587 6, %i>, iO«V
512,741294,
S29, 359,
22, 480
'J3,310
4, 938
731, 111]
1,280, 072 j
78,136 2,068,554! 202, 516
710,
17, 917 1,848,121
225,464)
44,
15, 379
165, 407 j
184,334
34, 845
6,285
745,
110. 45' 1,485,564;
630,063
20, 912 1, 377, 393
87, 259
12,737,556! 18, 889,
2, 215, 012 33, 842,150! 1, 594, 640 306, 362! 31, 941,148
5, 090
66, 686
196, 349
12, 800!
268,1251
223, 842!
31, 483
68, 692,101 162, 029. 811 16, 655, 442M7, 377, 354' 6, 612, 222 3,, 990, 565:236, 774, 5671
216, 838 3, 985, 207 i 179, 640 27, 694 3,777,8731
1,349,4471 2, 418; 922
34, 686
312, 699!
241, 028 j
44, 609
36, 985
268, 0901
11. 994, 3821 20, 001, 6611 2, 277, 812 34,273,855! 1, 655, 091 556, 942 32, 061, 822
14, 6391 3, 794, 477
l', 987, 9341 1,660, 4011 378, 841 4, 027, 176;
218, 060
31,059 2, 274, 254! 213, 953 35, 233 2, 025, 068
1, 393, 482!
849, 713|
25, 729, 4421 50, 647, 702| 5,221,257 81,598,401! 2, 929, 009 795,871) 77,873,521
1,960,209! 4, 616, 226! 502,583 7, 079, 018!
238, 391 118,1361 6, 722, 491 i
806, 3271
39, 063
274, 0731
493,191!
ll,575j
67, 290
727,462)
355,1491
86, 9201
268,229!
2, 096
46, 956
306, 097 {
1. 963, 030 1, 533, 779|
200,662 3, 697, 471 j 257, 870
20, 066! 3, 419,535!
5, 986, 793 % 781, 097
781,487
270, 377 11,038,2671
20,974 10, 235, 806!
82, 500
9,311
2,602
468,067
599,194{
684, 296!
206, 918
62, 556
94, 787 1, 055, 466!
14, 658
532, 416
428,263
978, 252s
252, 566
191, 349 3,576,637!
1,747, 9241 1, 637, 364!
10,175 3,313,896!
143, 610 3, 733, 767! 478,178
2,497,176 1, 092, 981
24, 356 3, 231, 233]
197, 847
1,324, 7191 1, 433, 5731 265, 452 3, 023, 744!
29, 587 2, 796, 310|
621,331
606, 443 8, 048, 868;
3, 824,150! 3, 618, 275!
83, 484 7, 344, 0531
60,468
23, 501
414, 087!
474,555!
111, 742!
339,312!
IT. 135
754, S6'

I 257, 794, 728 437, 540, 797 48, 603, 064J743, 938, 589'30, 637,463 9, 035, 736704, 265,390

1 Alaska included in t h e S t a t e of W a s h i n g t o n .




i!oa
.48.21
.04
9. 45
.95
.44
.27
.54
.50
.36
1.71
5.80
4.40
.95
.16
1.76
.10
• 26
.03
.20
4.54
.03
33.62
.54
.04
4.55
.54
.29
11.06
.95
.10
.04
.49
1.45
.09
.14
.47
.46
.40
1.04
.06
100. CO

104

STATISTICS OF INCOME

TABLE 2.—Individual returns—Distribution by income classes, showing the
number of returns, net income, exemptions from normal tax, net income subject
to normal tax, tax before deducting tax credits, tax credits, net tax, average amount
of tax per return, and average rate of tax
[Income returned for the calendar yecir ended Dec. 31, 1924]

Income classes

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 J
$2,000 t o $3000
$3,000 t o $4,000 *
$3,000 to $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 i
$6,000 t o $7,000
$7,000 t o $8,000 i
$7,000 to $8,000
$8,000 t o $9,000 i
$8,000 t o $9,000
$9,000 t o $10,000 i
$9,000 t o $10,000
$10,000 t o $11,000
$11,000 t o $12,000
$12,000 t o $13,000
$13,000 t o $14,000
$14,000 t o $15,000
$15,000 t o $20,000
$20,000 t o $25,000
$25,000 t o $30,000
$30,000 t o $40,000
$40,000 t o $50,000
$50,000 t o $60,000
$60,000 t o $70,000
$70,000 t o $80,000
$80,000 t o $90,000
$90,000 t o $100,000
$100,000 t o $150,000
$150,000 t o $200,000
$200,000 t o $250,000
$250,000 t o $300,000
$300,000 t o $400,000
$400,000 t o $500,000
$500,000 t o $750,000
$750,000 t o $1,000,000. _.
$1,000,000 t o $1,500,000..
$1,500,000 t o $2,000,000.
$2,000,000 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

Total..
1

Number
of returns

319, 323
25, 553
844, 046
569, 835
324, 338
788, 655
332, 458
848, 698
49, 440
570,304
3,811
151, 843
2, 420
105, 265
1,763
74. 343
i; 378
53, 232
1,113
42,162
32, 471
26, 579
21, 472
17, 961
15,013
49, 878
27, 842
17, 432
19,464
10,165
6,019
3,978
2,579
1,912
1,328
3,065
1,084
542
250
320
137
192
50
37
13
15
4 i
3
3
7, 369, 788

Net income

2

Prior year
loss deduction from
net income
for net taxSable income

$222, 272, 213
13,179, 333
1,291,860,690
2, 272, 613, 394
3, 275, 201, 331
2,001,946,115
1,107, 935, 352
2,946,113,841
218, 2(32, 931
2, 555, (U2, 002
20, 754, 035
831, 609, 954
15, 645, 649
680, 922, 810
13, 163, 072
555, 281, 819
11,702, 708
451, 389, 682
10, 626, 904
400, 086, 272
340, 418,102 j
305,422,639 |
268,038,430 J
242,289,046 !
217,600,929 !
859,765,763 !
621,811,902 i
476,508,806 j
670,246,533 I
453,033,024 j
328,621,551
257, 234, 335
192, 836, 855
161, 906, 782
126,184,120
377, 644, 950
186,211,045
120, 416, 465
67, 981, 864
109, 977, 527
61, 271,025
115, 627, 429
42, 834, 750
44,166, 730
22, 219,149
34, 873, 488
13,449. 732
13,310,057
27, 955, 319 I

$321, 090
234, 901
360, 310
194, 206
399, 678
225,151
318, 813
242, 775
413, 828
31.2, 589
642,189
728, 504
541, 257
598, 458
517, 741
2, 462,137
2, 316, 753
2, 355, 445
2, 599,785
2,024, 678
1,124, 922
1, 378, 701
944, 765
590,838
208, 823
2, 756,819
1,260, 984
617, 876
725, 706
1, 233,288
1,064, 085
""i52,"087

Exemptions from normal tax

Personal exemption

$539, 594, 321
1, 628, 770
2,193, 282, 434
1, 573, 314,162
4, 036, 663, 078
1, 287, 467, 829
1,190, 090,127
2, 040, 716, 918
174, 604, 918
1, 472,947,121
10, 377, 689
408, 844, 848
5, 562, 864
282, 598, 884
3, 823, 281
198, 609, 819
2,911,224
140. 961, 021
2, 244, 261
111,384,862
83, 668, 496
68, 349, 416
54, 356, 084
45, 604, 902
37, 812, 973
123, 710, 904
68,183, 554
42,011,345
46,221,914
23, 677,156
13, 859, 861
8, 889, 604
5, 769,468
4, 310,330
3,185, 903
16,564,894
2,199, 619
1, 072, 805
454, 863
653, 392
259,833
343,000
90, 450
57, 350
20, 950
20, 600
7, 500
4,150
1,600

Dividends

$23,190, 567
3, 523, 699
54,198,155
27, 937, 705
89, 695, 379
53, 646, 717
91, 632, 884
89, 405, 632
77, 773, 922
122. 038, 489
15, 509, 054
43, 724, 924
13, 917,141
47, 600, 246
12, 236, 806
46, 620, 328
12,121, 210
44. 986, 498
11, 239, 438
44,149, 746
57,137, 632
55, 023,118
53, 274, 900
50, 915,806
47, 675, 774
214, 804,193
178,828, 968
148, 892, 661
231,773,139
174, 404, 918
138, 314,061
112, 939,279
84, 568,187
74, 695, 652
58,219,260
181, 732, 547
91, 664, 530
57, 489, 575
34,188, 312
59,019, 455
33,022, 401
61, 726,751
22, 715, 555
16, 663,100
8, 212,014
24, 307, 820
10, 513, 602
11,079,826
31,962,378

'6,153, 454 I 29, 869,182 |16, 328, 991, 347 3, 250, 913, 954

Nontaxable. Specific exemptions exceed net income.
2
Capital net gain from sale of assets held for more than two years is included in net income, but capital
net loss from sale of assets held for more than two years and prior year loss are not deducted.




105

STATISTICS OF INCOME

TABLE 2.—Individual returns—Distribution by income classes, showing the
number of returns, net income, exemptions from normal tax, net income subject
to normal tax, tax before deducting tax credits, tax credits, net tax, average amount
of tax per return, and average rate of tax—Continued
Exemptions from normal tax—Continued

Capital
Interest on
net gain
Governfrom sale
ment obof assets Normal tax
ligations
held for
not wholly
more than
exempt
two years
from tax

Income classes

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!..
. .
$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 i
$6,000 to $7,000
$7,000 to $8,000 i
$7,000 to $8,000
$8,000 to $9,000 *
$8,000 to $9,000 . .
$9,000 to $10,000 i
$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

Tax before deducting tax credits

Total

$194,169

$194,169

13, 909, 860

13, 909, 860

i

..
.

13, 609, 710

__.

13, 609, 710

!
16, 522, 645

16, 522, 645

| 19,297,873

19, 297,873

7, 796, 496

7, 796, 496

7, 467, 250

7,467, 250

7, 082, 855

_

7, 082, 855

6, 652, 589

...

6,652, 589

6, 641, 599
5, 870, 830
5, 694, 694
5, 403, 489
5,180, 282
4, 936, 451
21,311,763
17, 057, 681
13, 583, 697
19,146, 748
12, 227,191
8, 544. 929
6, 418, 260
4, 705, 826
3,916,791
3, 009, 779
9,114,928
3, 927, 665
2, 344, 525
1,103,115
1, 562, 752
875, 841
1, 201, 003
414,755
693, 812
148, 894
198, 333
25, 648

$164, 355
399, 889
539,148
632, 702
753, 947
6,106,137
9, 630, 626
11,888,390
26, 582, 567
25, 024, 319
23, 703, 759
22, 652, 764
20,125, 387
19, 777, 614
17, 051, 585
61, 955,148
37, 330, 391
25, 483, 272
14, 316, 565
23, 959, 951
14, 295, 365
25, 063, 058
10, 087, 986
9,969,129
3, 836,921
8, 507, 609
2, 818, 485
3, 838, 060
11,045,668

$317, 448
1, 680, 824
2, 468,106
2, 555, 782
2,436,163
2, 065,817
1, 645,168
1, 606, 740
6,075,812
3, 749, 623
3, 061,375
2, 083,183
3, 687, 338
2, 073, 744
5, 046, 510
1, 716, 844
2, 082,147
1, 471, 442
1, 564, 607
763,597
436, 257
14, 537

6,641, 599
6, 035,185
6, 094, 583
5, 942, 637
5 812 984
5, 690, 398
27,417,900
26,688,301
25, 789, 535
47, 410,139
39, 719,616
34, 804, 470
31, 507,187
26,897, 030
25, 339, 573
21,668,104
77,145,888
45, 007, 679
30, 889,172
17, 502,863
29,210, 041
17, 244, 950
31, 310, 571
12,219, 585
12,745, 088
5,457, 257
10, 270, 549
3, 607, 730
4, 274, 317
11,060,205

29, 645, 332 389,148, 434 257, 794, 728 437, 540, 797

48, 603, 064

743,938, 589

$906, 738
857, 555
728, 474
705, 637
760, 666
2,894, 097
2, 534, 098
2, 373, 347
3, 318, 636
2,461,463
1, 750,094
1, 555, 088
1,113,470
824, 097
632, 270
1, 686, 968
1, 267, 433
611,762
393, 982
444, 579
245, 417
640, 221
257, 844
326, 990
6,173
179, 295
5,948
162, 990

$2, 557, 382
13, 352,416
19, 686, 051
20, 296, 759
19,630,636
16, 518, 674
13,191, 068
13, 037, 019
48, 649,375
30,009,135
24, 465, 215
16, 785, 273
29,511,183
16, 590,115
40, 370, 853
13, 836, 630
16, 657,129
11,771,533
12, 516,853
6,108, 779
3, 490,056
116,300

Nontaxable. Specific exemptions exceed net income.




Tax on
capital net
gain 12^
per cent

Surtax

106

STATISTICS OF INCOME

TABLE 2.—Individual returns—Distribution by income classes, showing the
number of returns, net income, exemptions from normal tax, net income subject
to normal tax, tax before deducting tax credits, tax credits, net tax, average amount
of tax per return, and average rate of tax—Continued
Tax credits
Income classes

Under $l,000i
Under $1,000

p
cent on
capital
net loss

$48, 540

$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 i
_
$6,000 to $7,000
$7,000 to $8,000 i
$7,000 to $8,000...
$8,000 to $9,000 i
$8,000 to $9,000.
$9,000 to $10,000 i
$9,000 to $10,000—
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 *o $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 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 t o $1,500,000..
$1,500,000 to $2,000,000.
$2,000,000 to $3,000,000.
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5,000,000 a n d over

Total.
* Nontaxable.

25 per cent
of tax on
earned net
income

Amount

R a t e of
Average
a m o u n t per tax on n e t
income
return
(per cent)

$145,629

$5.70

1.10

10,432,394

;"477,~466"

"~6.~ 65"

.46

3,402,426

~I6,~267,~284"

12.94

.51

~4,~ 130," 664"

~i2,~39l,~98:

~ 14766"

.42

4,824,467

14,473,406

25.38

.57

"I,"7§I,"039"

6,015,457

~39.~62'

.72

1, 515,830

5,951,420

56.54

""."87

"I,"312,"072"

5,770,783

"77.-62"

1.04

1,130,605

5, 521, 984

"I6§.~73"

1.22

1,073,299
879, 628
757,642
618,248
528,325
448,885
1, 519,055
861, 542
548,858
644,896
351, 642
212, 204
140,742
91,897
68,279
48,684
120,207
44,692
18,304
11,837
10,174
3,997
7,926
1,330
1,299
357
362
43

5, 568,300
5,155, 557
5,336, 941
5, 324,389
5,284,659
5, 241, 513
25,898,845
25,826, 765
24,905, 769
45,909, 842
38, 544,200
33,909, 323
30,651,682
26,244,466
24, 721,970
21,108,563
75,677, 735
44,391, 095
30,690,555
17,399,248
28,642,091
17,129, 040
30,764,636
11,820,665
32,738,840
5,261, 011
10,265,143
3,607,687
4,274,317
11,060,205

89,506.53
125,029.48
160,232.47
236,413.30
344,292.97
404,693.15
684,342.87
901,921. 75
1,424, 772. 33
3,686,735.00

1.39
1.51
1.75
1.99
2.18
2.41
3.01
4.15
5.22
6.85
8.51
10.31
11.92
13.61
15.27
16.73
20.04
23.84
25.49
25.59
26.04
27.95
26.61
27.59
28.84
23.67
29.44
26. 82
32.11
39.56

704,265,390

95.56

2.74

30,637,463

$334,908
855, 401
823, 774
682, 943
714, 763
560,667
549,324
510,857
1,347,946
571,892
180,313
91, 778
557,776
111,913
538,009
397, 590
4,949
195,889
5,044

9, 035, 736

Specific exemptions exceed net income.




Net tax

132. 07
158. 77
200. 80
247. 97
294. 23
349.13
519. 24
927. 61
1,428. 73
2, 358. 71
3, 791. 85
5,633. 71
7,705. 30
10,176.21
12,929.90
15,895. 00
24,690.94
40,951.19
56,624. 64

107

STATISTICS OF INCOME

TABLE 3.—Individual returns—Simple and cumulative distribution of the number of
returns, net income and tax and relative percentages, by income classes
[Income returned for the calendar year ended Dec. 31, 1924]

Returns

Simple distribution

Income classes

Number in Per cent
each class of total
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

Total




..

344 876
2,413,881
2 112 993
1,181,156
619, 744
155, 654
107, 685
76 106
54, 610
43 275
32,471
26, 579
21,472
17, 961
J5 013
49,878
27, 842
17, 432
19, 464
10 165
6, 019
3,978
2,579
1,912
1,328
3,065
1,084
542
250
320
137
192
50
37
13
15
4
3

4.68
32.75
28.67
16. 03
8.41
2.11
1.46
1.03
.74
.59
.44
.36
.29
.24
.21
.68
.38
.24
.26
.138
.082
.054
.035
.026
.017
.042
.0147
.0074
.0034
. 0043
.0019
.0026
.0006
.0005
.0002
. 0002
.0001
. 00005
. 00005

7, 369, 788 100

Cumulative distri- Cumulative distribution
bution over class
under class above
below
Number

Per cent
of total

7, 369, 788 100. 00
7, 024, 912 95.32
4, 611, 031 62.57
2, 498, 038 33.90
1, 316, 882 17.87
697,138
9.46
7.35
541,484
5.89
433, 799
357, 693
4.86.
4,12
303,083
259, 808
3.53
227, 337
3.09
200, 758
2.73
2.44
179, 286
2.20
161,325
1.99
146, 312
96,434
1.31
68,592
.93
.69
51,160
.430
31, 696
.292
21, 531
.210
15,512
11,534
.156
.121
8, 955
.095
7,043
5,715
.078
.036
2,650
.0213
1,566
1,024
.0139
774
.0105
454
.0062
.0043
317
.0017
125
. 0011
75
38
.0006
.0004
25
.0002
10
.0001
6
. 00005
3

Number
344,876
2, 758, 757
4,871, 750
6, 052, 906
6, 672, 650
6, 828, 304
6, 935, 989
7, 012, 095
7, 066, 705
7,109, 980
7,142, 451
7,169, 030
7,190, 502
7, 208, 463
7, 223,476
7, 273, 354
7,301,196
7,318, 628
7, 338, 092
7, 348, 257
7, 354, 276
7, 358, 254
7, 360, 833
7, 362, 745
7, 364, 073
7, 367,138
7, 368, 222
7, 368, 764
7, 369, 014
7,369, 334
7,369,471
7,369, 663
7,369, 713
7, 369, 750
7, 369, 763
7, 369, 778
7, 369, 782
7, 369, 785
7, 369, 788

Per cent of
total
4.68
37.43
66.10
82.13
90.54
92.65
94.11
95.14
95.88
96.47
96.91
97.27
97. 56
97.80
98.01
98.69
99.07
99.31
99. 57
99. 708
99. 790
99. 844
99. 879
99. 905
99. 922
99. 964
99. 9787
99. 9861
99. 9895
99. 9938
99. 9957
99. 9983
99. 9989
99. 9994
99.9996
99. 9998
99. 9999
99. 99995
100

108

STATISTICS OF INCOME

TABLE 3.—Individual returns—Simple and simulative distribution of the number of
returns, net income and tax and relative percentages, by income classes—Contd.
1

Net income J

Cumulative distribution
under class above

Cumulative distribution
over class below

I n c o m e classes
i

Amount in
each class
U n d e r $1,000
$1,000 t o $2,000
$2,000 t o $3,000
$3,000 t o $4,000
$4,000 t o $5,000
$5,000 t o $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 $70,040
$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
Total

Per cent
of total

$235, 451, 546
3, 564, 474, 084
5, 277,147,446
4, 054, 049,193
2, 773, 874,933
852, 363,989
696 568,459
568,449,891
463, 092, 390
410,713,176
340,418,102
. 305,422.639
268, 088,430
242, 289,046
217, 600, 929
859, 765, 763
621,811,902
476, 568, 806
670, 246, 533
453, 033, 024
328,621,551
257, 234, 335
192, 836, 855
161, 906, 782
126,184,120
377, 644,950
186,211,045
120,416,465
67, 981, 864
109,977, 527
61,271,025
115,627,429
42, 834, 750
44,166, 730
22,219,149
34,873,488
13,449,732
13,310, 057
27,955,319

0.92
13. ^9
20. 57
15. 80
10. 81
3.32
2.72
2.22
1.81
1.60
1.33
1. 19
1.04
.94
.85
3. 35
2.42
1.86
2. 61
1.77
1.28
1.00
. to
.63
.49
1.47
.73
.47
.26
.43
.24
.45
.17
.17
.09
. 14
.05
.05
. 11

25, 656,153,454

100

1

!

Per cent
of total

$25, 656,153,454
25,420, 701,908
21,856, 227,824
16, 579,080, 378
12, 525,031,185
9, 751,156, 252
8, 898,792,263
8, 202, 223, 804
7, 633, 773,913
7,170, 681, 523
6, 759, 968, 347
6, 419, 550, 245
6,114,127,606
5, 846,039,176
5, 603, 750,130
5, 386,149, 201
4, 526, 383,438
3, 904, 571, 536
3,428, 002, 730
2, 757, 756,197
2, 304, 723,173
1, 976,101, 622
1,718,867,287
1,526,030,432
1, 364,123, 650
1,237,939,530
860, 294, 580
674,083,535
553, 667, 070
485, 685, 206
375, 707, 679
314, 436, 654
198, 809, 225
155,974,475
111,807,745
89, 588, 596
54, 715,108
!
41, 265, 376
27,955,319

100
99.08
85.19
64.62
48.82
38.01
34 69
31.97
29.75
27.94
26.34
25.01
23.82
22.78
21.84
20.99
17.64
15.22
13.36
10.75
8.98
7.70
6.70
5.95
5.32
4.83
3.36
2.63
2.16
1.90
1.47
1.23
.78
.61
.44
.35
.21
.16
.11

Amount

Amount
$235,451, 546
3, 799, 925,630
9, 077,073, 076
13,131,122,269
15, 904, 997, 202
16, 757, 361,191
17,453,929, 650
18, 022, 379, 541
18,485,471,931
18,896,185,107
19, 236, 603, 209
19", 542, 025,848
19, S10,114, 278
20,052,403,324
20, 270,004, 253
21,129,770,016
21,751.581,918
22, 228,150, 724
22,898, 397, 257
23, 351,430, 281
23, 680,051, 832
23, 937, 286,167
24,130,123,022
24, 292, 029,804
24,418,213,924
24, 795,858,874
24, 982, 069,919
25,102.486, 384
25,170,468, 248
25, 280,445, 775
25, 341, 716,800
25, 457, 344, 229
25, 500,178,979
25, 544, 345, 709
25,566, 564,858
25,601,438, 346
25, 614,888,078
25, 628,198,135
25, 656,153,454

Pec cent
of total
0.92
14.81
35.38
51.18
61.99
65.31
68 03
70.25
72.06
73.66
74.99
76.18
77.22
78.16
79.01
82.36
84.78
86.64
89.25
91.02
92.30
93.30
94.05
94.68
95.17
96.64
97.37
97.84
98.10
98.53
98.77
99.22
99.39
99.56
99.65
99.79
99.84
99.89
100

I

Capital net gain from sale of assets held for more than two years is included in net income, but capital
net loss from sale of assets held for more than two years and prior year loss are not deducted.




109

STATISTICS OF INCOME

FABLE 3.—Individual returns—Simple and cumulative distribution of the number of
returns, net income and tax and relative percentages, by income classes—Contd.

Income classes

Simple distribution

Cumulative distribu- Cumulative distribution
tion over class beunder class above
low

Amount in Per cent I
each class S of total
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
Total




$145,629
10,432, 394

10, 207, 284
12,391,981
14,473,406
6,015,457
5, 951,420
5, 770, 783
5, 521,984
5, 568,300
5,155, 557
5, 336, 941
5, 324, 389
5, 284, 659
5. 241, 513
25, 898, 845
25, 826, 765
24, 905, 769
45, 909,842
38, 544, 200
33, 909, 323
30, 651, 682
26, 244,466
24, 721.970
21,108, 563
75, 677, 735
44,391,095
30, 690, 555
17, 399, 248
28, 642, 091
17,129,040
30, 764, 636
11, 820, 665
12, 738,840
5,261,011
10, 265,143
3, 607, 687
4,274,317
11, 060, 205
704,265,390

0.02 !$704, 265, 390
704, 119, 761
1.48
1.45
693, 687, 367
1.76
683, 480,083
2.06 ! 671, 088,102
.85 i 656, 614, 696
.84 650, 599, 239
.82 i 644, 647, 819
.78 i 638, 877,036
.79 633, 355, 052
.73 ! 627, 786, 752
.76 i 622, 031,195
.76 i 617, 294,254
. 75 I 611, 969,865
.74 j 606, 685, 206
3.68 j 601, 443, 693
3.67 i 575, 544,848
3.54 | 549, 718, 083
6.52 t 524, 812,314
5.47 I 478, 902,472
4.81 I 440, 358, 272
4.35 ; 406, 448, 949
3. 73 I 375, 797, 267
3.51
349, 552, 801
3.00 324, 830, 831
10.74 303, 722, 268
6.30
228, 044, 533
4.36
183, 653,438
2.47
152, 962, 883
4.07
135, 563, 635
2.43
106, 921, 544
4.37
89, 792, 504
1.68
59, 027,868
1.81
47, 207, 203
.75
34, 468, 363
1.46
29, 207,352
.51
18, 942, 209
.61
15, 334, 522
1.57
11, 060,205
100

Per cent
of total
100
99.98
98.50
97.05
95.29
93.23
92.38
91.54
90.72
89. 94
89.15
88.42
87.66
86.90
86.15
85. 41
81.73
78.06
74. 52
68.00
62. 53
67. 72
53.37
49.64
46.13
43.13
32. 39
26.09
21.73
19.26
15.19
12. 76
8.39
6.71
4.90
4.15
2.69
2.18
1.57

Per cent
of total
$145, 629
10, 578,023
20, 785, 307
33,177, 288
47, 650, 694
53, 666,151
59, 617, 571
65, 388, 354
70,910, 338
76,478, 638
81, 634,195
86, 971,136
92, 295, 525
97, 580,184
102,821, 697
128, 720, 542
154, 547. 307
179,453!, 076
225, 362,918
263, 907., 118
297,816., 441
328,468,123
354, 712., 589
379, 434,559
400, 543,122
476, 220,857
520,611,952
551, 302, 507
568, 701, 755
597, 343,846
614,472,886
645, 237, 522
657, 058,187
669, 797,027
675,058, 038
685,323,181
688,930,868
693, 205,185
704, 265, 390

0.02
1.50
2.95
4.71
6.77
7.62
8.46
9.28
10.06
10. 85
11.58
12.34
13.10
13.85
14.59
IS. 27
21.94
25.48
32.00
37.47
42.28
46.63
50.36
53.87
56.87
67.61
73. 91
78.27
80.74
84.81
87.24
91.61
93.29
95.10
95.85
97 31
97^82
98.43
100

110

STATISTICS OF INCOME

TABLE 4.—Individual returns—Distribution of number of returns and net income
by States and Territories and according to sex and family relationship
[Income returned for the calendar year ended Dec. 31, 1924]

States and Territories

Joint returns of husbands
and wives, with or without dependent children,
including h u s b a n d s
whose wives, though livi ng with them, filed separate returns
Number of |
returns I

Alabama
Alaska !
Arizona
Arkansas
C alifornia
Colorado
Connecticut
Delaware..
District of ColumbiaFlorida
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 D a k o t a . . . .
Ohio
Oklahoma
.
Oregon
Pennsylvania
Rhode Island
South Carolina...
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
_
Wyoming
Total...
1

N N te i m c o o m e2
1
ln ( m e

-

Men—Heads of families

Number of
returns

Net income 2

26,606

$107,138,196

2,229

$6, 482, 569

12,118
24,119
271, 632
44,634
69,466 |
10,830 i
36,038 i
40,364 i
36,347 !
6,924 !
12,103 I
353,020 j
87,847 !
58,500 I
39,673
41,877
34,785
23, 672
66, 978
188, 836
170, 553
67,131
18, 006
107, 648
25, 999
40, 246
4, 997
15, 730
171, 754
6,967
642, 020
41, 208
11,581
220, 634
43, 397
36, 675
375, 635
23, 372
16, 792
17, 538
43,168
111,304
17, 312
10, 662
40, 938
79, 947
43, 648
86,449
13, 871

35, 908,196
83, 409,285
1,120,762,291
144, 683, 479
295, 002, 682
43,572,633
150,784,684
183, 442, 734
145, 881,035
30,003,738
32,912,027
1, 608, 504, 288
325, 921, 350
197, 653, 925
129, 725, 677
166,147, 575
106, 462, 545
91,671,537
298, 639, 301
833, 892, 299
699,058, 227
252,138, 379
62,593, 710
428, 836, 031
75,125, 788
137, 628, 408
15, 608, 764
60, 387, 074
793, 448, 998
20, 447, 784
3, 243, 432,941
147, 222, 397
35, 085, 340
924, 856, 723
162,113, 426
130, 504, 954
1, 633, 268, 723
114,256,598
56, 944, 083
50, 406, 758
163, 522,019
348, 691,185
58, 833, 890
41, 281,490
160, 269, 452
240, 053, 352
160, 609, 750
303, 858, 767
42, 774,009

849
1.746
30, 238
3,231
7, 785
1,396
4,071
2,761
2,793
694
820
35,158
9, 027
5, 576
3,244
4, 442
4,019
2,417
6, 777
28, 258
12,711
4,089
1, 556
10, 714
1,731
3,192
443
1,738
15, 617
566
64, 326
2,836
688
24, 698
2,457
2,923
44, 998
3, 679
1,526
651
3,656
7,675
1,080
1,248
4,170
3,509
4,103
9,359
731

2, 083, 45?,
5, 319,106
86, 797, 720'
8, 554, 239=
23, 241, 981
4,125,135
13, 821, 473;
9, 745, 872:
8.660,311
1, 784, 844
1, 812,115
110,114,741
23, 615, 81C>
13, 821, 863.
8, 287, 801
12,947,411
12, 235, 332:
6, 508, 824
24, 757, 367
78, 356, 549*
38,115, 480
13,075, 781
4, 375,142
32, 461, 349
3, 947, 223
8, 593, 526
1,100,000
4, 317, 447
55, 087,109
1,361,377
247,002, 4989,354,946
1, 599, 426
71, 760,060
7, 748, 939
7, 447, 809
142, 044, 801
10, 030, 726
3, 842, 361
1, 934, 356
10. 994, 956
22, 076, 826
2, 647, 957
3, 366, 476
12,109, 990
10. 388, 908
11, 036,15S
23, 931,098
2. 215,120

394, 201

1, 227, 022, 356

3,991,551

16,695,378,477

Alaska included in the State of Washington.
2
Capital net gain from sale of assets held for more than two years is included in net income, but capital
net loss from sale of assets held for more than two years and prior year loss are not deducted.




111

STATISTICS OF INCOME

TABLE 4.—Individual returns—Distribution of number of returns and net income
by States and Territories and according to sex and family relationship—Contd.
Women—Heads of
families
States and Territories

i Number
of
Net income2 I Number of
I returns

Vhbama

872

ido

258
565
12, 243
1,236
3,170
474
4,214

. v^lnmbia

i

1,443

Id-ho

|

\owa

I

Kt'iituck}.

!

A! uvi
Mo-

If

Nebraska
New K lini^L
New .Tor soy
N'cw Mexico_
New Yoik_.
North C tiolii
OHIO . . . .

Oklahoma
Oregon
P l
Rhode" L>lmd
rioutn Car iiina_
South Dakota
Tennessee
Texas.. Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Total

All other—Men

1,046
280
213
13, 654
2, 674
I, 893

984
1, 662
1,433
' 755
2,325
10,414
3,909
1, 030
411
3, 967
51.0
1,247
102
563
6,103
173
31,382
1,021
163
8,196
928
1,181
15,804
1,119
526
148
1,247
4,387
359
570
1,657
1,114
1,402
2,081
171
153,2'

Net income2

All

other—Women

Number
of
returns

$2, 526,637

13,661

$32, 259, 561

601, 544
1,728,567
38.085, 937
2,990.761
9, 255, 087
1,117,405 i
10,060,929 !
4,593,608 j
2,568,907 i
1,211,524
472,286 !
36,993,397 I
6,334,998 !
4, 293, 479
1,902,015
4,215,631
4,311,059
1,896,005 '
7,368,880
23,919. 560
15, 274, 524
3,312,371
1,175, 707
10,612, 846
980,879
2, 952, 658
273,451
1, 384, 687
21, 445, 525
458,137
105, 259, 875
2, 922, 224
383,637
22,029,313
2,658, 414
2,853,716
46, 936, 558
3,391,645
1,190,611
371,965
3,153, 030
13,900,991
863,211
1,114,371
4,182, 547
3, 256,566
3,447, 299
4, 509,051
440, 803

6,082
6,270
138, 250
16,256
41, 528
3.882
13, 759
12,424
16, 538
2, 716

11,285,096
13, 233, 576
299, 098, 529
30,346, 559
80, 755, 821
7, 896, 783
32, 775,405
31,958,711
38,513.055
6,670,454
10, 529, 419
382.800, 775
71,323,774
55, 805,410
43,913, 601
34, 752, 669
30, 666, 560
19, 508, 038
76,883,270
196,062, 626
202.944,192
73'. 314, 459
9,618,869
101, 564, 200
22, 650, 093
26, 788, 721
7, 630, 332
16,173,867
159, 746,485
4,834. 010
831,421,395
25,501,442
9,261,982
239, 558, 498
28, 440, 428
36, 092, 264
455, 596, 677
35, 687, 070
11,328,881
10,329,960
32, 958, 893
80,808, 739
14, 567, 883
10,116,828
35,919,434
62,854, 460
37,454, 796
120,276,791
13, 015,188

1,245
2,296
48, 259
6,930
17, 668
1,928
17,364
5,768
4,905
1,463
1,011
75,133
14,554
11,462
11,351
6,055
6, 945
5,065
16, 260
51,164
27,834
12, 857
1, 932
16, 877
2, 312
6,267
391
3,806
36,032
742
150,869
5, 284
1,172
44, 993
3,499
5,054

4, 223,496, 529

773,314

445,184, 828

6,437
156, 746
40,846
31,566
28, 200
16, 628
14,313
9,279
30, 432
86, 387
103, 248
40, 242
4, 924
44,718
13,188
14, 699
4, 317
8, 807
60, 739
2, 626
289, 993
12,477
5,451
112,122
12, 341
20,210
191,381
13,215
6,146
6,249
14,950 .
36,175 i
7,846
5,294
17,127
34,182
20, 279
63,139
6,973
1,865,258

3,468

70, 909
6,010
2, 645
1, 765
2,509
16,830
1,711
2,475'
6,498
10, 597
4,203
16,034
913

Net income 2

$7,901, 714
2,338, 747
4, 592, 827
121,184,483
13, 076,870
46,819, 221
4,951, 993
36,099, 763
13,697,612
9, 998,349
4, 505,609
1,691,165
179, S8S, 762
24,875, 898
21,847,845
16, 885,363
13, 586,051
14, 030, 212
11, 512,163
43, 544,967
126,721,463
60,999,063
23,176, 881
3,403,850
39, 239, 785
3, 690,750
10.336,668
803, 053
8, 798, 742
98,153,169
1,190,349
446, 569, 525
10, 594, 298
1,868,463
97,147, 904
6,320, 739
9, 843,165
185, 546, 541
19,836, 876
4, 603, 308
2,691,785
7,466,768
35,304,109
3, 529, 548
6,135,638
13,223,738
19.975,669
9,336,730
32,647,457
1, 571, 271
1,883, 756, 919

* Alaska included in the State of Washington.
2
Capital net gain from sale of assets held for more than two years is included in net income, but capital
aaet loss from sale of assets held for more than two years and prior year loss are not deducted.




112

STATISTICS OF INCOME

TABLE 4.—Individual returns—Distribution of number of returns and net income
by States and Territories and according to sex and family relationship—Contd.
Wives making separate
returns from husbands

Community property
income

Grand total

States and Territories
2
Number
2 Number
of returns Net income of returns Net income

Alabama
Alaska1
Arizona.
...
..
Arkansas
California
Colorado
Connecticut
._
Delaware
District of Columbia
Florida .
.
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
...
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan .
Minnesota
Mississippi
Missouri
Montana
Nebraska.
Nevada
New Hampshire. . . .
New Jersey
New Mexico.
New York
North Carolina
North Dakota . . .
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island _ _
South Carolina
South Dakota
Tennessee .
Texas
Utah....
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming...
Total
1
2

755

728, 502
1, 972 057
62,185,130
5, 436, 065
23, 099, 457
2, 515, 798
9, 769, 999
7,525,117
5, 286, 764
2, 239,121
1, 657, 087
95, 303,387
9, 645, 513
5,311,859
2, 320, 058
6, 445, 074
9,163, 534
4,124, 712
16; 031, 914
61, 204, 462
29, 458, 560
10, 571, 069
1, 485, 667
19, 818, 751
847,178
3, 071, 684
1, 026,160
3,071, 097
49, 539, 795
1, 149, 368
271,079 948
5, 293, 646
490, 946
48, 396, 092
3, 989, 712
3, 142, 465
84, 739, 509
8, 353, 275
1, 704, 642
389,479
6, 088, 532
22, 527, 620
1, 645, 988
1,615,817
5, 350, 353
17, 290, 459
5 114 992
11,436, 564
735, 462

173, 225

955, 000, 745

Net income2

47,591

$3, 610, 305

274
488
9,834
1,063
3,789
382
2,390
1,546
1,022
310
517
18, 790
1,897
1,407
628
1,455
2,569
1,066
3,454
12, 990
5,478
2*888
384
2,860
271
861
285
888
9,659
292
37, 050
1,038
105
7, 405
735
626
14, 700
1,397
455
155
1,451
6,659
377
369
1,207
5,101
1,402
2, 213
288

Number
of returns

475

$5, 327, 511

762

12,949, 581

335

3, 227, 392

3,594

44, 264,180

129

1, 092, 516

229

2, 510,092

9,705

116, 799,815

3,731

40, 142, 513

18, 960

226, 313, 600

$159,918,982.

21, 301
35, 484
511, 218
73, 350
143, 406
18, 892
77, 836
64, 306
62, 651
12, 387
21, 436
652, 501
156, 845
110, 404
84,080
72,119
67, 658
42, 254
126, 226
378,049
323, 733
128, 237
27, 213
186, 784
44, 011
66, 512
10, 664
31, 532
299, 904
11, 595
1, 215, 640
63, 864
19, 160
418, 048
63, 357
66, 669
713, 427
48, 792
28,090
26, 506
66,981
192,735
28, 685
20, 618
71, 597
138,181
75, 037
179,275
22, 947

58, 273,049
110, 255, 418
1, 741, 063, 671
205, 087, 973
478,174, 249
64, 179. 747
253, 312, 253
250, 963, 654
210, 908, 421
46, 395, 290
52, 301, 491
2, 413, 605, 350
461,717,343
298, 734, 381
203, 034, 515
238,094,411
221, 133, 422
135, 221, 259
467, 225, 699
1, 320,156,959
1, 045, 850,046
375, 588, 940
82, 652, 945
632, 532, 962
107,241,911
189,371, 665
27, 534, 276
94, 132,914
1.177,421,081
31,951,117
5,144, 766,182
200, 888, 953
48, 689, 794
1. 403, 748, 590
211.271,658
189, 884, 373
2, 548,132, 8G9
191, 556,190
79, 613, 886
66, 124, 303
224, 184, 198
638,109, 285
82, 088, 477
63, 630, 620
231, 055, 514
393, 961, 927
226,999, 720
496, 659, 728
60, 751, 853

7, 369, 788

25, 656, 153, 454

Alaska included in the State of Washington.
Capital net gain from sale of assets held for more than two years is included in net income, but capital
net loss from sale of assets held for more than two years and prior year less are not deducted.




113

STATISTICS OF INCOME

TABLE 5.—Individual returns—Distribution of number of returns and net income
by income classes and according to sex and family relationship
[Income returned for the calendar year ended Dec. 31, 1924]

Income classes

Joint returns of husbands
and wives, with or without dependent children,
including h u s b a n d s
whose wives, though living with them, filed separate returns
j Number of
j returns

U n d e r $1,000 i
U n d e r $1,000
$1,000 to $2,000 i
$1,000 to $2,000
$2,000 t o $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 t o $5,000
$5,000 to $6,000 i
$5,000 to $6,000
$6,000 to $7,000 i
$6,000 t o $7,000
$7,000 to $8,000 1
$7,000 t o $8,000
$8,000 to $9,000 i
$8,000 t o $9,000
$9,000 to $10,000 i
$9,000 t o $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 t o $20,000
$20,000 t o $25,000
$25,000 t o $30,000
$30,000 to $40,000
$40,000 t o $50,000
$50,000 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 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 to $4,000,000
$4,000,000 to $5,000,000
$5,000,000 a n d over
Classes grouped 2 _.

Total.
1

103, 449
1,436
442, 693
18, 437
, 177, 523
312, 602
307, 262
634, 539
40, 741
443,136
2,463
117,655
1,361
81, 003
952
56,612
735
40, 083
546
31, 402
23, 347
19, 021
15,117
12, 620
10, 419
33, 938
18, 597
11,393
12, 550
6,499
3,809
2,459
1, 618
1,193
897
1, 857
(543
335
138
185
91
115
26
29
6
10
4
2
3

Net income 3

, 209, 014
699, 885
709, 962,121
29, 323, 105
2, 925, 967, 565
854,883, 209
1, 022, 970,475
2, 206, 401, 213
178, 635, 690
1, 987,159, 280
13, 380, 650
644, 330, 621
8, 777, 898
523,970,198
7,115, 208
422, 790, 545
6, 243, 302
339, 839,149
5,183, 824
298, 037, 950
244, 778, 665
218, 584, 098
188, 773, 229
170, 250,139
151, 012, 454
584, 751, 781
415, 019, 925
311,194,973
431,872,452
289, 512, 737
207, 884, 030
158, 992, 093
121,059,020
101, 090, 716
85,135, 399
232, 533, 745
110,830,738
74, 124, 638
37, 498, 023
63, 628, 283
40, 601, 222
68, 096, 939
22, 101, 132
35, 246, 878
9, 956, 475
22, 153, 904
13, 449, 732
8, 408, 836
27, 955,319

3,991,551 | 16,695,378,477

M e n — H e a d s of families

N u m b e r of

Net income 3

10,146

$6,616, 210

162, 409
237
97, 491
18, 780
12,160
36, 664
1, 354
24, 408
127
6,753
74
4,788
62
3,312
50
2,463
31
1,925
1,428
1,146
948
768
641
2,149
1,172
701
811
406
21
3
163
83
74
46
11
2
35
1
3
14
10
3
1
1
1

252, 473, 423
383,436
231, 786, 547
51, 637,885
40,156,813
127, 008, 435
5,845,121
109,197, 938
689, 026
36, 961,127
477, 756
30,954, 492
462, 047
24, 733,982
422,460
20,884,984
292,921
18, 246,361
14,970,085
13,157,493
11, 796, 507
10, 373, 277
9, 285, 858
37, 053, 210
26, 329, 288
19,193,090
27, 859,690
18, 074, 830
12, 627,089
10, 561,911
6, 219, 243
6, 228,905
4, 330,414
14,453,949
6, 001,441
2, 942, 210
3, 894, 051
3, 472, 689
1, 404, 571
(2)

7, 561, 591
394, 201

1, 227, 022, 356

Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayers.
Capital net gain from sale of assets held for more than two years is included in net income, but capital
net loss from sale of assets held for more than two years and prior year loss are not deducted.
2

3




114

STATISTICS OF INCOME

TABLE 5.—Individual returns—Distribution of number of returns and net income
by income classes and according to sex and family relationship—Continued
Women—Heads of
families

All other—Men

All other—Women

Income classes
Number Net income 3 Number of J Net income 3 Number Net income 3
returns j
of returns
•f returns
Under $1,000 *
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 $4,000 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 i
$6,000 to $7,000
$7,000 to $8,000 i
$7,000 to $8,000
$8,000 to $9,000 i
$8,000 to $9,000
$9,000 to $10,000 i
$9,000 to $10,000
$10,000 to $11,000
_..
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
-..
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000.
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000.
$750,000 to $1,000,000
$1,000,000 to $1,500,000-..
$1,500,000 to $2,000,000-..
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000...
$4,000,000 to $5,000,000...
$5,000,000 and over
Classes grouped 2
Total

5,549
90
83, 022
71
28, 010
4,144
3,456
10,716
1,121
6,402
171
1,807
142
1,295
80
1,032
68
754
66
613
587
479
329
329
276
927
522
338
33')
187
116
69
49
26
23
37
19
8
1
5
1
4
1

$89,309, 526
$3,844,045
121,666
538,487
86, 226
1,875 |
108,175, 318
121,370,652
79,838 i
106,153
1,094,491 i 1,603,182,871
66,437, 330
18,159, 344
7,755 !
11,324,884
797, 745, 653
334,733 i
11,666,118
8, 737, 087
2,506 !
37,426,192
366,637,702
108,612 I
5, 009,259
7,116,983
1,580 !
28, 558,302
238,697,330
53,551 i
937,478
1,465, 591
267 i
9,899, 631
67,455, 792
12,309 I
919,963
1, 216, 289
186 !
8,372, 767
54, 805, 645
8,479 j
595,946
1,104, 029
148
7, 719, 536
45,153,878
6,045 i
576, 600
129;
1,095, 643
6,391,441
36,308,849
4,282 |
632,412
1,103,411
114
5,809, 362
34, 065,049
3, 593
6,159,923
30,005, 719
2,863
5,496,497
26, 584,274
2,312
4,103,711
23,853,867
1,910
4,420,880
21,501, 342
1,595
4,002, 346
20,181, 911
1, 392
16,070,157
80,483, 298
4,676
11,630,800
60, 299, 724
2,697
9,268.990
49,901, 381
1,821
11,532,107
72,772,962
2,114
:
8,331. < 83
48,978,65-4
1,094
6,317.492
34,825,185
039
4,427, 598
30,181, 223
466
3, 663, f77
22,947,852
307
2,198,937
20,470,196
242
12, 551, 243
2, 18n, 253
J31
49,838, 219
4,445,569 j
415
28, 554,194
3, 253, 400 |
167
17,135, 952
1,747,990
13,046, 372
(2)
17,275,169
1,621,701 j
11, 261, 835
(2)
21,868,459
2, 527, 890
8,632, 544
(2)
5, 607,127
5, 299,310
7,364,040

153,279

445,184,828

68,638
478
66,582
425, 207
9,146
95, 625
5,278
40,168
3,054
24, 359
413
5,212
339
3,846
268
2,873
211
2,266
152
1,910
1,688
1,509
1,305
1,081
952
3,336
1,970
1,311
1, 503
816
473
344
224
165
94
279
95
54
25
34
8
16
4
1
1
1

$53,739,021
183, 590
86,347, 226
592, 706,147
22,429, 299
229, 764, 738
18,270,005
138,656,677
14, 233, 752
109,392, 289
2, 256, 512
28, 551, 902
2,196,880
24,913, 545
2, 001,590
21,476, 675
1, 787,351
19, 240, 347
1,444, 652
18,109,945
17, 686,572
17,353, 378
16,311,320
14, 578,463
13, 788,607
57, 603, 242
44,052,413
35,855,966
52,011,427
36,179,817
25,951,032
22,260,320
16,653, 639
13,969,050
8,877, 326
33,455,034
16,336,960
12, 210,937

773, 314

1,883, 756,919

6,838,883
11,906,254
3, 516, 732
9, 742, 352
3,474,834
()
*
(2)

5,440,218

4,093, 930
1,865,258

4,223,496,529

1 Nontaxable. Specific exemptions exceed net income.
2
Classes grouped to conceal net income and identity of taxpayers.
3
Capital net gain from sale of assets held for more than two years is included in net income, but capital
net loss from sale of assets held for more than two years and prior year loss are not deducted.




115

STATISTICS OF INCOME

TABLE 5.—Individual returns—Distribution of number of returns and net income
by income classes and according to sex and family relationship—Continued
Wives making separate i Community property
returns from husbands
income

Grand total

Income classes
Number
Number
3 Number
3
of returns Net income of returnsJ Net income of returns

Under $1,000 1Under $1,000
$1,000 to $2,000 i.
$1,000 to $2,000
$2,000 to $3,000!.
$2,000 to $3,000
$3,000 to $4,000 i
$3,000 to $4,000
$4,000 to $5,000 i._
$4,000 to $5,000..
$5,000 to $6,000 i
$5,000 to $6,000.
$6,000 to $7,000 L..$6,000 to $7,000
$7,000 to $8,000 i
i
$7,000 to $8,000
j
$8,000 to $9,000 i
.
!
$8,000 to $9,000..
$9,000 to $10,000 i
$9,000 to $10,000.
$10,000 to $11,000
$11,000 to $12,000...
$12,000 to $13,000
$13,000 to $14,000.
$14,000 to $15,000. _ _ ..
$15,000 to $20,000.
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
.
$80,000 to $90,000
_.
$90,000 to $100,000
$100,000 to $150,000. .
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000. ._
$400,000 to $500,000.
$500,000 to $750,000 . . .
$750,000 to $1,000,000
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000
$5,000,000 and over
Classes grouped 2

._

Total
1
2
3

9,875
21, 674
9,502
31, 392
4,413
22, 771
1, 796
19,999
1,590
18, 448
318
3,753
285
2,871
212
2,414
162
1,880
167
1,580
1,634
1,362
1.247
1,048
914
3,481
2,151
1,460
1,752
938
620
392
259
164
117
320
117
50
21
35
9
20
8
1
3

$5,554,397 |
11,671,145 !
13,531,950 i
46,911,682 I
10, 421, 246
56, 589, 746
6,134,854
69, 983, 622
7, 422,126
82, 606, 863
1, 738, 941
20, 571, 345
1, 837, 955
18, 629, 201
1, 587, 065
18, 028, 291
1, 382, 852
15, 955, 588
1, 615, 711
14, 995, 092
17,163, 562
15, 643, 312
15, 554,326
14,136, 388
13, 254, 465
60,150,904
48, 072,150
39, 991, 778
60, 547, 577
41, 778, 944
33,995, 768
25, 336, 887
19, 357, 079
13, 849, 531
11,208,637
38, 830, 366
19, 929, 753
11, 095, 071
5, 649, 530
12, 073, 431
4, 078,172
12, 728,. 896
6, 952, 648
(2)

173,225

955,000,745 j

319,323

25, 553
844, 046
1, 569, 835
1, 324, 338,
788, 655
332, 458
49, 440

52
4,354
33
2,983
41
2,055
23
1,504
37
1,139
924
750
616
520
419
1,371
733
408
398
225
131
85
39
48
20
36
8
5
3

$285, 837
23, 839, 536
218, 908
19, 276, 962
302,187
15, 378, 912
194, 500
12, 769, 324
353, 973
10,822, 513
9, 653, 576
8, 603, 587
7, 695, 470
7, 028, 557
6, 075, 288
23, 653,171
16, 407, 602
11,162,628
13, 650, 318
10, 046, 359

18,960

226, 313, 600

7,150, 955
5, 474, 303
2, 936, 345
4, 099,447
1,895, 848
4, 088, 068
1, 304, 559
1,159, 667
785, 200

570, 304
3,811
151, 843
2, 420
105, 265
1, 763
74, 343
1,378
53, 232
1,113
42,162
32, 471
26, 579
21, 472
17, 961
15, 013
49, 878
27, 842
17, 432
19, 464
10,165
6,019
3,978
2,579
1,912
1, 328
3,065
1,084
542
250
320
137
192
50
37
13
15
4
3
3

Net income 3
$222, 272, 213
13,179,333
1, 291, 860,690
2, 272, 613, 394
3, 275, 201,331
2, 001, 946,115
1,107,935,352
2,946,113,841
218, 262,931
2,555, 612,002
20, 754,035
831, 609,954
15, 645,649
680,922,810
13,168,072
555, 281,819
11, 702, 708
451,389,682
10, 626,904
400, 086, 272
340, 418,102
305,422,639
268, 088,430
242, 289,046
217, 600,929
859, 765, 763
621,811,902
476, 568, 806
670, 246,533
453, 033, 024
328, 621, 551
257, 234, 335
192,836,855
161,906,782
126,184,120
377, 644,950
186, 211,045
120,416,465
67,981,864
109,977, 527
61, 271, 025
115,627,429
42, 834,750
44,166, 730
22, 219,149
34,873,488
13, 449, 732
13,310, 057
27,955,319

6,451,898 !
7, 369, 7

25, 656,153, 454

Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayers.
Capital net gain from sale of assets held for more than two years is included in net income, but capital
net loss from sale of assets held for more than two years and prior year loss are not deducted.




116

STATISTICS OF INCOME

TABLE 6.—Individual returns—Distribution of income by sources and by States and
Territories; and general deductions, contributions, and net income distributed by
States and Territories
[Income returned for calendar year ended D@c, 31, 1924]
States and Territories
Alabama
\leska1
Arkansas
.
_
California
Colorado
Connecticut
DelawareDistrict 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...
_.
TennesseeTexas
Utah
Vermont
Virginia ._
_
_
..
Washington
West Virginia
Wisconsin
_
Wyoming
_
Total
.
1

Number of
returns
47, rm

Business

Partnerships

$105, 373, 282

$19, 583, 563

$14,924, 594

21 301
35, 484
511,218
73 350
143, 406
18, 892
77 836
04 306
02, 651
12, 387
21, 436
652 501
156.845
110,404
84, 080
7'i 119
67' 658
42, 254
126, 226
37S, 049
323, 733
128, 237
27, 213
186, 784
44, 011
66, 512
10, 664
31, 532
299,904
11,595
1,215.640
63, 864
19,160
418,048
63, 357
66, 669
713,427
48, 792
28,090
26, 506
66,981
192, 735
28,685
20, 618
71, 597
138.181
75,037
179,275
22,947

33 114 642
52, 726, 758
844, 479, 376
114 654,788
226, 131,648
32, 025, 865
152,372,982
101 403 921
145,933,454
28, 040,117
30, 361, 768
1, 266. 619, 076
284, 639, 011
156. 359, 995
145, 826, 316
124, 689, 537
125, 232, 663
65, 307,147
234.833, 467
691. 578, 951
591,146,611
217, 461, 406
44, 055, 791
368, 380,110
68,043,725
99. 044, 213
14, 966, 725
46, 771, 349
581.159,157
17. 834, 368
2, 535, 614, 615
112,905,891
26,447,911
836, 952, 347
110,417,010
104, 007, 224
1, 350,768,125
99.134, 614
48, 563,039
36, 815, 990
128,040, 711
295, 013, 782
52, 249,956
29, 610, 579
130,097, 784
226, 593, 435
127, 429, 339
322, 320, 342
34, 111, 713

15, 956, 496
29, 457,151
327,147,180
47, 381, 672
89, 939, 774
11,184, 373
40, 349, 024
48, 581, 880
30, 667, 587
5, 082, 071
14, 735, 623
417,101,912
97, 756, 222
65, 288, 333
29, 278, 586
55, 344, 301
38,170,888
33,402, 618
89, 745,078
223, 729, 979
176, 678, 670
67, 219, 573
23, 390,030
109, 088, 412
26, 541,437
49, 270, 012
8,185, 689
17, 382, 929
211,259,908
9,103,417
836, 512, 740
48, 305, 229
15,862, 560
239, 325, 410
48, 322, 572
42, 114, 511
472, 771,941
23, 775, 684
17,182, 262
23, 900,951
49, 471,929
172, 657, 475
19,917, 047
14, 406, 884
50,941,975
109,927, 843
57, 578, 022
65,328, 952
19,174, 716

4, 009, 421
10, 518, 572
126, 323, 535
12, 975, 086
22, 011, 996
2. 307, 204
10, 078,151
15, 895, 081
14, 669,676
1,369, 860
3, 997, 638
159, 887, 615
30,977,155
22,962, 676
13, 399,097
21, 273, 082
19,104,314
7,122, 131
28, 265,400
77, 627, 039
53,877,438
21, 710, 768
10,869, 258
36, 733, 742
5,619,906
17, 446, 396
2, 068, 727
5, 237,197
60,925.340
2, 482, 824
458,894,918
17, 507, 405
4,087,901
79, 558, 549
24, 767,976
14, 931, 358
163, 382, 726
8,459, 559
6, 811, 509
4,949, 263
20, 393,119
78, 641, 268
4,117, 639
5,104,184
17, 573,825
23, 631, 208
16,231,964
18,945,904
4, 752, 546

7,369,788

13, 617, 662, 626

4, 755, 483, 091

1, 810, 013, 740

Alaska included in the State of Washington.




Wages a n d
salaries

117

STATISTICS OP INCOME

TABLE 6.—Individual returns—Distribution of income by sources and by Stales and
Territories; and general deductions, contributions, and net income distributed by
Slates and Territories—Continued

Alabama.
Alaska 1
vrixona
Arkansas
Coiomdo
;
District
"Florida
Georgia
Hawaii..
Idaho
Illinois

Columbia..

vow
Kentucky
"t j)\i isu-.na
M
a:artni>
Michigan

"Montana
Nebraska
Nevada
X o\v 11 win pshire
N'ow Jersey
New Mexico
New York
.Nonh Carolina
North Dakota.
Ohio..
Oklahoma
Oregon
"PennsylvaniaRhode Island
^outh Can iina
Souih D a k o t a . . .
Tennessee
T
"Utah
Vermont
"Virgmia...
Washington
"West Virginia
Vv iscon sin
Wycm ing
Total

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

Rents and
royalties

$5, 636, 513

States and Territories

Profits from
sale of
real estate,
stocks,
bonds, etc. 2

$1, 807, 387

$11,493,887

1,804, 498
3, 234, 990
109, 875, 648
6, 294, 470
23, 402, 442
2, 251, 436
8, 725,118
45,121, 432
6, 243, 664
1, 713, 588
844, 522
114,366,567
11,121,860
7, 591, 653
3, 780, 336
12, 529, 359
8, 634, 160
4, 739, 985
20, 322, 504
54, 660, 238
50, 604, 372
.10,114, 260
1, 597, 712
18, 832, 915
1, 679,896
4, 256, 727
545,164
3, 773,100
61,485,489
706, 626
246, 959, 455
8, 751, 982
391, 027
49, 736, 074
9, 578, 623
3,432, 745
112,188,367
7, 298, 844
2, 325, 659
663, 394
6,439, 742
28,168, 545
1, 261,881
1,809, 527
8,907, 555
6, 320, 969
10, 922, 769
11,730,039
1,187, 217

127,374
769, 275
26,187, 209
1,621,815
7, 836, 776
337, 248
1, 578, 090
6, 084, 257
1, 609, 032
379, 519
53, 548
38, 590. 723
1, 382, 058
1,379,876
550, 689
2, 816, 714
1, 339, 385
563, 007
5, 743, 829
20, 941, 500
19,607,132
2, 505,133
1, 432, 727
6, 911,148
179,843
625,091
123,034
883, 656
17, 706, 625
40, 720
133,247,110
1, 734, 720
283, 665
18, 212, 052
3,132,808
248, 463
41,718,081
4, 047, 652
306, 679
1, 605, 289
2,198, 272
74,496
760, 006
1, 540, 220
1, 078, 705
2,123, 622
4, 934,158
188, 016

$9,436,879 I

5,328,761 j
4, 240, 671
16,182, 370 j
9, 201, 262
203,036,652 ! 178, 562,464
15,559,964 '
17, 973, 376
35,611,562
44, 728, 308
3,995,771
6, 038, 746
20, 201, 516
26, 213, 056
25, 384, 917
32, 053, 763
15,228,859
11,583,334
2, 736, 696
2,126,716
3, 307, 807
4,412,786
277, 578, 824
214, 783, 594
33, 610, 321
19, 930, 385
33, 444, 664
46, 626. 424
16, 523,493
10, 047, 369
17,905,469
13, 293,308
19,185, 219
18, 218, 666
7,165. 051
14, 626, 850
30,145,119
57, 034, 459
62,854,164
113, 700, 607
89, 573, 658
92, 793, 529
41, 258, 036
27, 350, 507
7, 731, 777
6, 208, 393
61,188,693
44, 254, 075
6, 689,460
7, 549, 458
20,152,438
18, 977, 948
1, 666, 497
1,816,156
4, 958, 524
7,303, 795
79, 986, 588 146,805, 335
2, 517, 283
2, 380, 201
289, 776, 939 518,343, 010
20. 296,152
8, 916, 588
2, 638, 604
5, 601, 638
109, 962, 731
56, 929, 214
33,610,386
13,121,159
16,420, 539
19,990, 539
134,904,717
211,681,006
13, 604, 517
19,172, 790
6, 646, 219
7. 963, 345
4, 043, 739
5, 287, 662
22,289, 786
13, 988, 637
93, 762, 728
62, 772, 653
3,917,957
5,488, 757
2, 904, 841
6, 680, 415
19,148,156
16,088, 985
26,132, 563
24, 994,455
20,169, 284
8, 073,329
22,863,897
51, 507, 666
5, 243. 423
4, 006, 353

1,124,565,658 389,148,434 2,009,716,478

1

Interest and
investment
income

2,281,703,361

Alaska included in the State of Washington.
* Other than capital net gain from sale of assets held for more than 2 years.




Interest on
Government obligations not
wholly
exempt
from tax

Dividends

$139,491

$10, 747, 078

15, 907
82.844
1,157, 012
291, 428
587, 555
70,320
188, 745
179, 324
69, 750
180, 590
9,577
1, 837, 705
600, 480
151, 560
62, 062
395, 728
227,464
108, 389
1, 230, 646
1, 638, 924
667, 034
345,106
84, 209
789, 343
54,375
49,151
9,794
75,410
908, 980
1, 625
9, 788, 750
137,631
2,915
1,672,710
192,922
144, 948
3, 346,950
245, 267
40, 647
24, 636
192, 372
599, 594
11,100
88.845
168,120
235.648
289, 210
239, 309
13,230

3,411,077
8, 635,397
183, 563,898
19, 236, 286
91,159, 811
16, 059,459
23, 940, 309
26, 991,809
19, 927, 511
10,723,499
2, 431,838
266,041,873
45, 282, 061
25, 041, 006
10, 292,864
29, 656, 709
23, 541,935
18, 558, 612
54/843,984
230, 099,791
130, 690, 681
46, 232, 595
5, 674,827
83, 075, 686
5, 654, 529
12, 254, 399
1,310,134
17,183,058
164, 282, 527
1, 576,753
789, 665, 537
27, 598,184
1,410, 644
207, 975, 798
12,520,624
13,499,686
338, 900,197
35, 933, 049
7,887, 527
2,094, 567
23, 734,567
49,447, 287
8,041,362
9,189,016
27,851,787
25, 592, 022
27,466, 210
51,302,573
2,681,321

29, 645,332

3, 250, 913, 954

118

STATISTICS OF INCOME

TABLE 6.—Individual returns—Distribution of income by sources and by States and

Territories; and general deductions, contributions, and net income distributed by
States and Territories—Continued
States and Territories
Alabama
_
_
Alaska*
Arizona
Arkansas. __
California
Colorado
_.
Connecticut
Delaware.. _
District of Columbia.
Florida
Georgia...,
Hawaii
Idaho
Illinois
Indiana
_.
Iowa...
_.
Kansas..
Kentucky
Louisiana.
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
__.
Montana
Nebraska. _.
Nevada.
New Hampshire
New Jersey
New Mexico
New York
North Carolina.
North Dakota
Ohio
Oklahoma
_
Oregon
Pennsylvania
Rhode Island...
South Carolina
South Dakota
Tennessee
Texas
_.
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Total...
1
2

Fiduciary
$845, 980
168,830
758,196
14,076, 259
937, 984
8, 713,145
896, 445
4,908,193
2, 083, 570
1,002, 982
669, 779
137, 965
22, 461,117
2, 248, 711
1,096, 489
478, 919
1, 301, 756
889, 846
1, 546, 023
8, 564, 404
30,304,383
5, 509,091
2,047, 472
194, 762
4, 785, 492
276, 782
492, 989
55, 384
677, 961
19,119, 965
208,130
90, 823, 577
929, 896
87, 793
9,151, 291
884,691
936, 772
49, 299, 905
4, 332, 759
515, 230
91, 653
1, 421,158
5,043, 933
347, 930
737, 968
2, 569, 084
914, 749
1,098, 833
3, 355,127
142, 548

Total income
$179, 988, 654

68,177, 677
131, 566,815
2, 014, 409, 233
236, 926, 869
550,123,017
75,166, 867
288, 555,184
303, 779, 954
246, 935, 849
53,022, 435
60, 293, 072
2, 779, 269,006
527, 548, 264
359, 942, 676
230, 239, 731
279, 205, 963
254, 544, 540
153,139, 813
530, 728, 890
1, 507,135, 576
1, 211,148, 216
436, 244, 856
101, 237, 486
734,039, 616
122,289,411 |
222,569,364
31,347,304
104,246,979 I
1,343,639,914 i
36,851,947 |
5, 909, 626, 651
247, 083, 678
56,814,658 |
1, 609, 476,176
256, 548, 771
215, 726, 785
2, 878,962, 015
216, 004, 735
98,242,116
77,871,855
267, 577, 310
788, 305, 537
95,428,125
71, 292, 265
274, 887, 491
445, 421, 597
271, 382, 582
552, 527, 967
71, 501. 083

310,143, 901 29,578,996,575

General
deductions
$16, 247, 309

Contributions
$3, 822, 363

659, 258
9,245,370
3, 035, 015
18,276,382
21, 533, 845
251,811,717
2, 984,197
28, 854, 699
10,142, 794
61,805, 974
1, 488, 057
9, 499,063
30, 410, 289
4, 832, 642.
47, 709, 929
5,106, 371
30, 986, 223
5, 041, 205
828, 338
5, 798, 807
525, 653
7,465, 928
321, 442, 332 44, 221, 324
9, 834, 654
55, 996, 267
55,109, 420
6, 098, 875
23, 506,917
3. 698, 299
35, 057, 744
6, 053, 808
29,856, 390
3, 554, 728
15, 589, 907
2, 328, 647
55,127, 434
8, 375, 757
25,383, 553
161, 595,064
21.190, 848
144,107, 322
7, 743, 325
52,912, 591
2, 482, 298
16,102, 243
14,310,851
87,195, 803
14,126, 881
920,619
3, 454, 831
29, 742, 868
124, 752
3, 688, 276
1, 480, 512
8, 633, 553
140, 906, 949 25,311,884
343, 691
4, 557,139
647, 732, 948 117,127, 521
8,132, 392
38,062, 333
612,014
7, 512, 850
171, 337, 082 34, 390, 504
41,184, 093
4,093, 020
23, 348, 213
2, 494.199
266, 332, 786 64, 496, 420
19, 719. 649
4, 728, 896
15, 760, 448
2, S67, 782
10, 782,197
9C5, 355
37, 437, 765
5, 955. 347
136, 454, 867
13, 741, 385
11,931,913
1, 407. 735
6, 394, 303
1, 267, 342
36, 942, 475
6, 889, 502
47, 090, 420
4, 369, 250
39, 097, 722
5, 285,140
49, 074, 795
6, 793, 444
10,111,305
637, 925
3,389,074,954

533,108,167!

Net income 2
$159, 918, 98258, 273, 049
110,255,418
1, 741, 063, 671
205, 087, 973
478,174, 24964,179, 747
253,312,253
250, 963. 654
210, 908, 421
46, 395, 290'
52, 301, 491
2, 413, 605, 350461, 717, 343
298, 734, 381
203, 034, 515238, 094, 411
221,133, 422:
135, 221, 259
467, 225, 6991, 320,156,959
1,045, 850, 046
375, 588, 940
82, 652, 945
632, 532, 962.
107,241,911
189, 371, 665*
27, 534, 276
94,132,914
1,177, 421,081
31,951,117
5,144, 766,182:'
200, 888, 953
48, 689, 794
1, 403, 748, 590
211.271,658
189,884,373
2, 548,132, 809
191, 556,190
79, 613, 888
66,124, 303
224,184,198
638,109, 285
82, 088, 477
63,630,620
231, 055, 514
393. 961. 927
226,999,720
496,659,728
60, 751, 853
25,056,153,454

Alaska included in the State of Washington.
Capital net gain from sale of assets held for more than two years is included in net income, but capital
net loss from sale of assets held for more than two years and prior year loss are not deducted.




119

STATISTICS OP INCOME

TABLE 7.—Individual returns—Distribution of income by sources and by income
classes; and general deductions, contributions, and net income distributed by
income classes
[Income returned for the calendar year ended Dec. 31, 1924]
Number
of returns

Income classes
Under $1,000'• .
Under $1.000
•$1,000 to $2,000*
$1,000 to $2,000
$2,000 to $3,000 i
$2,000 to $3,000
$3,000 to $4,000 i
$3,000 to $4,000
$4,000 to $5,000 i
$4,000 to $5,000
$5,000 to $6,000 i
$5,000 to $6,000. .
$6,000 to $7,000 i
$6,000 to $7,000
$7,000 to $8,000 i
$7,000 to $8,000
$8,000 to $9,000 i
$8,000 to $9,000
$9,000 to $10,000 i
$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

._

|

:

.
.

319, 323
25, 553
844, 046
569, 835
324, 338
788, 655
332, 458
848,698
49, 440
570, 304
3,811
151, 843
2,420
105, 265
1, 763
74, 343
1,378
53, 232
1,113
42,162
32,471
26, 579
21, 472
17, 961
15, 013
49,878
27,842
17, 432
19,464
10,165
6,019
3, 978
2, 579
1,912
. 1,328
3,065
1,084
542
250
320
137
192
50
37
13
15
4
3
3
73
,

Nontaxable. Specific exemptions exceed net income.




Wages and
salaries

Business

$165, 896, 640
3, 070, 360
861,884, 050
1,918, 889,191
2, 286, 894,890
1, 299, 542,464
656,128,156
1, 598, 356, 005
86, 505, 047
1, 249, 580,132
6, 681,426
466, 755, 524
4, 065,473
353, 999, 702
3, 031,166
278, 545. 252
2, 786, 010
216, 561, 328
2, 003, 536
187, 341,869
154,062, 574
132, 274, 628
109, 219,100
97, 465,443
86,156, 247
328,467, 770
208,654, 867
155, 062,877
191, 816,139
119,183,987
79, 071,344
57, 728, 530
40,647, 009
32, 807, 373
25,405,131
67,391, 354
26, 721,431
15,985,894
6, 956, 213
11,880, 258
5, 670,094
8,931,616
3, 551, 042
2,121, 518
1, 258,639
428,423
10,343
13,460
201,101

$94, 998, 790
1, 083, 759
350, 635,070
148,611,829
730,139, 584
345, 051, 787
285, 718, 559
777, 930,131
45,972,948
684, 618,878
2, 224, 412
198, 583, 493
776, 259
148, 772, 289
644,181
114,693,435
465,829
88, 564, 653
342, 379
74, 541, 648
57,397,964
49, 742, 004
42,440, 797
36,328, 968
31,906,968
113,459,383
73,433, 263
50, 787,918
65, 669, 636
38, 851, 258
23, 314, 583
17, 041, 774
10,112,067
10,012,851
8, 029, 999
13,871, 732
5,935, 788
4, 466,639
2, 603, 734
1,230, 078
1, 239,996
1, 707,944
278,134
1, 234,450
1,503

13,617, 662,626

4, 755, 483,091

13, 747

Partnerships
$17, 288,179
523, 835
43,445, 033
41, 833,152
122,147, 430
71, 277, 509
53, 546, 939
155,309,839
10, 086,828
181,845, 392
826, 248
83, 837, 955
438,194
72, 740,102
300,880
63, 546, 862
190,458
55, 055, 555
233,150
47, 083, 787
38, 865,854
38, 661,844
30,901, 010
33,108, 755
24,866, 734
99, 283,811
77,409,021
59, 556, 802
78, 579, 332
51, 290,672
37,983, 568
31,110,157
24, 317, 648
20,423,120
16, 266, 545
46, 272,132
24,404,355
15,658,671
5, 280, 560
9, 715,921
6, 053,481
5,602, 710
2, 512, 265
7,784,304
456,941
2, 090, 200

1,810,013, 740

120

STATISTICS OF INCOME

TABLE 7.—Individual returns—Distribution of income by sources and by income
classes; and general deductions, contributions, and net income distributed by
income classes—Continued
Capital
net
Profits from from gain
sales
sale of real
R e n t s and
of assets
estate, stocks, held for ij royalties
2
bonds, etc. more t h a n

Income classes

two years \
Under $1,000 i
Under $1,000
$1,000 to $2,000 i . . . _
$1,000 to $2,000
$2,000 to $3,000 L.__
$2,000 to $3,000
$3,000 to $4,000 L___
$3,000 to $4,000
$4,000 to $5,000 i
$4,000 to $5,000
$5,000 to $6,000 i
$5,000 to $6,000
!
$6,000 to $7,000 i
!
$6,000 to $7,000
j
$7,000 to $8,000 i
$7,000 to $8,000
$8,000 to $9,000 i
|
$8,000 to $9,000
$9,000 to $10,000 i
!
$9,000 to $10,000
!
$10,000 to $11,000
j
$11,000 to $12,000
I
$12,000 to $13,000
$13,000 to $14,000
!
$14,000 to $15,000
j
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
I
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
j
$60,000 to $70,000
I
$70,000 to $80,000
\
$80,000 to $90,000
$90,000 to $100,000
I
$100,000 to $150,000
!
$150,000 to $200,000
j
$200,000 to $250,000
!
$250,000 to $300,000
j
$300,000 to $400,000
$400,000 to $500,000
j
$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

Total
1
2

$9,102, 232
835, 359
19,481, 505
16,197, 874
42,322, 205
42,732,17'
20, 710, 500
90,819, 706
7,498, 782
104,839, 380
1, 284, 387
47, 290, 678
1, 012, 341
42,814, 099.
930,511
39, 849, 260
903, 067
35,436,410
927. 751
35,126, 027
29,488, 900
27,383, 297
25, 324, 409
23, 219,110
22,096,443
89, 675, 491
66, 065, 428
52,103, 870
67, 555, 219
37,259, 500
23, 660,492
17, 384,056
12, 025, 052
9, 565, 559
8, 917, 534
19,887, 280
10, 752, 230
5,277, 878
3, 740, 991
4, 818, 089
1, 954,287
2, 618, 589
725,962
2, 527, 374
122, 085
89, 610
112,341
92, 050
8,286

$2, 557,382
13,352,416
19, 686, 051
20, 296, 759
19, 630, 636
16, 518, 674
13,191, 068
13, 037, 019
48,649,375 f
30,009,135 !
24,465,215 I
16,785,273 I
29,511,183 !
16,590,115 i
40,370,853 \
13,836,630
16,657,129
11,771,533
12,516,853
6,108,779
3,490,056
116,300 ;

$70, 022, 565
3,414, 268
131, 343, 012
133, 020,115
238, 982, 803
201, 601,148
78,167, 802
315,514,932
13, 970, 933
253, 245, 639
1, 913, 678
67, 234, 524
1,121, 523
53, 253,896
915,147
42,011,535
787, 947
34,133, 092
709, 323
29,271,452
23, 936, 030
21, 065, 316
18, 877, 402
14,177, 896
12, 509, 240
55, 680, 395
37,941, 097
24,402,865
29, 989, 663
16,103,121
14, 985, 312
11, 003, 591
7, 669, 206
6, 577, 052
3, 975, 238
13, 717, 091
6, 889, 692
4, 254, 380
2, 789, 066
3,181,412
1,980, 530
1,923,952
842,121
937,884
899, 069
2, 623, 596
46,199
2,909
93,819

Interest on
GovernInterest and ment obliinvestment gations not
wholly
income
exempt
from tax
$45, 755, 529
6, 869, 608
94, 092,118
166, 207, 732
166, 537, 211
210,858, 966
61, 558,469
305, 739, 627
19,472, 838
272, 287, 234
2. 916,163
64. 701,120
2,130, 769
55,808, 846
1, 754, 269
48,867, 709
1,711,852
41, 298, 975
1, 517, 580
37, 806,965
34, 302, 391
30, 243,149
26, 689,577
24, 966, 518
22, 976, 368
90, 380,125
67, 032,187
50, 377, 698
70, 228, 288
47, 595, 092
33, 703,143
27, 851, 297
18, 960, 388
14, 653, 094
11, 285, 506
35,312,804
16, 964,169
9, 894, 245
6, 661, 299
8, 364, 679
4, 472, 335
7, 448, 616
2, 857,826
1, 535,487
636, 601
2, 065, 644
2, 618,909
2,090, 581
1, 641,765

1,124, 565, 658 389,148,434 J2, 009, 716,478 2, 281, 703,361

Nontaxable. Specific exemptions exceed net income.
Other than capital net gain from sale of assets held for more than 2 years.




$906, 738
857, 555
728,474
705, 637
760, 666
2, 894, 097
2, 534, 098
2, 373, 347
3, 318, 636
2,461, 463
1, 750,094
1, 555, 088
1,113, 470
824, 097
632, 270
1,686,968
1, 267, 433
611, 762
393, 982
444,579
245, 417
640, 221
257,844
326,990
6,173
179, 295
5,948
162, 990

Dividends

$23,190, 567
3, 523,699
54,198,155
27, 937, 705
89, 695, 379
53,646, 717
91, 632, 884
89, 405, 632
77, 773,922
122, 038, 489
15, 509, 054
43, 724, 924
13, 917,141
47, 600, 246
12, 236, 806
46, 620, 328
12,121, 210
44, 986,498
11,239,438
44,149, 746
57,137, 632
55, 023,118
53, 274,900
50, 915,806
47, 675, 774
214, 804, 193
178, 828,968148,892,661
231, 773,139
174, 404, 918
138,314, 061
112,939,27»
84, 568, 187
74, 695, 652
58, 219, 260
181, 732, 547
91, 664, 530
57, 489, 575
34,188, 312
59, 019,455
33,022,401
61, 726, 751
22, 715, 555
16, 663,100
8,212, 014
24, 307,820
10, 513, 602
11,079,826
31,962, 378

29,645,332 250, 913,954
3,

121

STATISTICS OF INCOME

TABLE 7.—Individual returns—Distribution of income by sources and by income
classes; and general deductions, contributions, and net income distributed by
income classes—Continued
Income classes
U n d e r $1,000 l
U n d e r $1,000 .._.
$1,000 to $2,000 i
$1,000 to $2,000
$2,000 to $3,000 i
$2,000 to $3,000
$3,000 to $4,000 i
$3,000 to $4,000
$4,000 to $5,000 i
$4,000 to $5,000
$5,000 to $6,000 *_ __
$5,000 to $8,000
$6,000 to $7,000 i
$6,000 to $7,000 1
$7,000 to $8,000
$7,000 to $8,000
$8,000 to $9,000 i
$8,000 to $9,000
$9,000 to $10,000 L _
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,GO0 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

Contributions

Total income

General
deductions

$430, 665,162
19,557,939 !
1,559,443,098 ;
2,478,297,029 !
3,683,056,523 ;
2,240,701,335 !
1,251,361,223 !
3, 352,199, 920 j
262,966,255 i
2,889,987,273 I
31,617,069
980,674,257
23,789,257
782,986,667
19,994,777
641,017,300 !
19, 194, 425 |
522,526,977 I
17,256,472 j
461,522,501 !
401, 723, 060
361,157,055
312,604,649
285,831,922
253, 665, 872
1, 014,162, 429
727, 615, 568
559,104, 758 j
770,615,420 !
518,574,311
382, 912, 329
303, 419, 927
222,153,911
187,337, 493
149,273,511
439. 293, 800
220,169,178
141, 705, 978
80, 263,184
130,425, 609
73, 570, 965
135,902, 330
48, 360, 589
49, 999, 193
24, 070, 904
45, 648, 603
19, 594, 758
16, 837,171
34,186, 639

$199, 203, 436
5, 714, 797
249, 004,453
161,123, 694
366, 699,991
202,392,811
128,097,105
349, 927, 512
39, 716, 513
282, 262, 374
10,147, 275
132, 533, 369
7, 646, 015
88, 613, 266
6,389, 724
74, 833, 642
7, 082,169
62,102, 329
6, 217, 230
53, 425, 543
54,187,144
49, 400, 918
38, 871, 359
38, 410, 929
31, 418, 250
135, 665, 287
91,112, 370
71, 339, 384
83, 679, 481
53, 376, 849
45, 076, 377
37, 590, 574
22, 936, 175
20, 095, 794
18, 592, 455
48,402, 593
26, 516, 926
16,322, 507
9, 503, 746
15, 333, 566
9, 483, 614
14, 548, 279
3, 637, 027
3, 587, 963
1, 277, 629
8,486,878
4, 964, 863
1, 413, 507
1,309, 262

$9,189, 513
663, 809
18, 577,955
44, 559, 941
41,155, 201
36,362, 409
15,328, 766
56,158, 567
4,986,811
52,112, 897
715, 759
16, 530, 934
497, 593
13, 450, 591
436, 981
10, 901, 839
409, 548
9, 034,966
412, 338
8, 010, 686
7,117, 814
6, 333, 498
5, 644, 860
5,131, 947
4, 646, 693
18, 731,379
14, 691, 296
11,196, 568
16, 689,406
12,164,438
9, 214, 401
8, 595, 018
6, 380, 881
5, 334, 917
4,496,936
13, 246, 257
7,441, 207
4,967, 006
2, 777, 5Z4
5,114, 516
2, 816, 326
5, 726, 622
1, 888,812
2, 244, 500
574,126
2, 288, 237
1,180,163
2,113, 607
4, 922, 058

$222, 272, 213
13,179, 333
1,291,860,690
2, 272, 613, 394
3, 275, 201, 331
2, 001,946,115
1,107,935,352
2,946,113,841
218, 262,931
2, 555, 612,002
20, 754,035
831, 609,954
15, 645, 649
680,922, 810
13,168, 072
555, 281, 819
11, 702, 708
451, 389, 682
10, 626,904
400,086, 272
340, 418,102
305, 422,639
268, 088, 430
242, 289, 046
217, 600,929
859, 765, 763
621,811,902
476, 568, 806
670, 246, 533
453, 033,024
328,621,551
257, 234,335
192, 836,855
161,906, 782
126,184, 120
377, 644,950
186,211,045
120,416,465
67,981, 864
109, 977, 527
61, 271,025
115, 627,429
42, 834, 750
44,166, 730
22, 219,149
34,873,488
13, 449, 732
13, 310,057
27,955,319

| 310,143,901 | 29, 578,996,575 | 3, 389, 674,954 |

533,168,167

25, 656,153,454

Fiduciary
$4, 410, 660
237, 051
4, 364,155
25, 593, 431
6, 337, 021
15,990, 572
3, 897, 914
19,124, 048
1, 684,957
21, 532,129
261, 701
8, 546, 039
327, 557
7, 997, 487
181,817
6, 882, 919
228, 052
6, 490, 466
283, 315
6, 201, 007
5, 624,977
5, 906,144
5,148, 980
4,943, 789
4, 717, 432
19, 517,164
15, 716, 639
12,989, 338
18, 332, 952
11, 738, 249
9, 832,973
7,175, 519
6, 222, 210
4, 587, 627
3, 505, 009
10, 772, 517
5, 560, 415
3, 601, 719
863, 754
2, 259, 955
2, 342, 309
4,931,078
783, 210
210, 957
706, 346
1, 347,162
164,890

Net income 2

1
Nontaxable. Specific exemptions exceed net income.
2
Capital net gain from sale of assets held for more than two years is included in net income, but capital
net loss from sale of assets held for more than two years and prior year loss are not deducted.




TABLE 8.—Corporation retw, °f returns, per cent, gross income, deductions,

i rations

reporting no net income

i Total
\ nu™ber
corpo.
rations

States and
Territories

Dividends
NU
b

Deductions

Deficit
Cash

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

3,838
140

2,554
19,737 •
6,494
5,782 ;
991 1
1,656 \
5,224
5,099
607
2,071
26,414
10, 832
8,961
4,985
5,225
5,155
3,444
5,202
17,101
12, 778
10, 800
1,977
15,139
4,028
4,679
1,049
1,175
14, 229
1,037
75, 043
6,085
3,084
22, 754
5, 729
5, 647
23 429
2,455
4,104
2,970
5,100
10, 787 1
3, 096
1,060 |
. .
6, 018
_ . 10, 095
5, 366
13,144
1,527

Grand t o t a l
United States. 417, 421

2
1
9
2

3
C

J.

V
(

1

4
1 j

I

2

$130,315,665
33,290,911
71, 760,881
1, 078, 024, 354
207,181,403
494,198, 905
178,959, 763
61, 306, 627
101, 274, 258
293, 732,994
14, 069,759
45, 246, 219
2, 051,325, 085
436,601, 877
291,182, 726
149, 943,455
197, 042,194
252, 224,147
138,090,991
303, 917,920
1,844, 919, 880
688,880,461
464,541,050
79, 840, 065
672, 957, 435
60,089, 200
140,440, 013
16, 378, 914
58, 675, 772
702, 696, 578
25, 924,100
6,018,427,389
299,918,465
39, 979, 423
1, 577, 775,072
326,858, 080
194, 315, 555
1, 801, 829, 509
256,101,481
202,981,959 |
43,994,342 1
268,625,285 1
420,505,512 1
80,353,366 |
35,197,698 1
347, 848, 239
364,811,871 '
227,253,056 i
465,570,457 i
34,469,201




$1,363,388

$266,496

117,962
5 375 135
260,000
1,064,486
6,820,639
1,949, 607
19, 751,382
116,945,379
5,191,951
120,428
26, 209, 210
6,978,176
135,869
36, 792,136
2,865,344
12, 787,463
111, 595
6, 679, 819
1,148, 585 1
15,259
14,287,771
831,382
75, 231
22,279,976
5, 739, 707
982,939
1,109, 053
1, 032, 721
580, 000
5, 828, 747
377, 591
94, 680
161, 659,103
18,820,901
2,582, 724
3,990,347
1, 054, 576
41,903,489
2, 702,190
321, 564
25, 289,572
2, 047,354
50, 257
15,351,310
2, 316,097
16,972,876
130, 526
5,863, 077
24, 738,179
252, 506
1, 778, 704
12, 818,615
89,680
4, 595,416
21, 782,532
182,434
173,656,457
29, 068, 500
2, 684,968
63,963,119
1, 293, 205
9, 627, 207
41,333,313 ,
6, 346, 020
385,497
12,171,217
627, 216
9,585
56, 248, 620
8, 741, 747
4, 272,095
8,765,873 '
1,141, 362
140, 084
13,116,117
1,221,832
253,098
3,378,237
97, 077
13, 816
4,392,440
805, 788
70, 000
59,665,611
9,896,427
2,983, 594
314,913
3, 441, 216
88, 604, 784
9, 787,442
520,316,060
3, 814, 581
1,493,169
19,489,850
4,778,668
237, 280
11,800
144, 560,904 ; 24, 751, 625
3, 631,881
42,571,798
2,902, 067
156,849
40,856,244 ,
'
1,928,430
319,466
158,156,630 j 29,167, 572
2,447, 200
37,321,858 ! 3, 312, 012
53,543
12,435,208 |
3, 887,153
327,141
4,022,924 j
224, 518
12, 000
20,990,555 I
1, 730, 249
126, 030
50,576,805 i
4,848,199
92, 548
7, 727,188
1, 533, 250 1
101, 000
3,774,774 \
374,366
61, 715
27,703,922 ! 2, 521, 711
1, 573,128
31,770,309 i
8,156, 948
423, 644
28, 027, 542 I 2,418, 602
974, 253
36,919,635 ! 6,063, 325
708, 594
5,329,329 j
864, 672
42, 000

24,294,423,255 ! 2,223,925,993 \ 343,832,104

icomplete
031)21—26

$9,822,343

Stock

See p . 13.

43, 705, 714

TABLE 9.—Corporation returns—Income statement showing analysis of receipts and disbursements; also net profit (or deficit), net income, tax,
and net profit after deducting tax; distributed by major industrial groups
PART 1 —ALL CORPORATIONS 1
[Income returned for the calendar year ended Dec. 31, 1924]2
Industrial divisions
Distribution

Aggregate

Manufacturing
Agriculture
and related
industries

Mining and
quarrying

and
beverages and j textile prodtobacco
ucts

Food products>

S

|

Tex tiles

Leather and
leather products

Rubber and
rubber goods

Receipts, taxable income:
$97, 297, 535, 326 $642,427,660 j $3,966,806,164 j$ll, 470, 609, 025 $7,011,070,118 $1, 479,179, 082 $1,103, 665,121
Gross sales
21, 4O6,797,709
265,820,239 j
285,500,752
Gross profits from sales
206,379,454 ! 1,191,983,490 j 2,026,145,225 1,210,924,522
Profits from operations other than amounts reported as
45, 463, 827
87, 414, 503
107,738,184 |
620,697,872
4, 716,137
13,830,158, 405
1, 585, 556
gross sales
82, 366, 205
37,380,458
7, 861, 283
4,972, 225, 710
22,082,278 !
118,762,491
8, 048, 972
Interest, and rents and royalties
182,115,462
13, 995, 804
2,214, 358, 466
86, 299.120
33,247,603 I
99,654,125
8,102, 247
Miscellaneous income
Receipts, tax-exempt income:
24,463, 834
42, 628, 215
915, 215,980
4, 237, 490
8, 668, 005
1, 702, 059
Dividends on capital stock of domestic corporations..
848,183
7,408,428
10, 748, 321
12,118,567
517, 209, 466
1, 224, 554
1, 740,310
Interest on Federal, State, and municipal bonds
430,927
810, 957, 769
4, 860, 667, 434 11,854,377,457
Total receipts
119,746,703,353
7,199, 629, 849 | 1,509,194,675 1,122, 681, 006
Disbursements:
75,890,737,617
Cost of goods sold
818,164, 369
436, 048, 206 2, 774, 822, 674 9,444,463, 800 5, 800,145, 596 1, 213, 358, 843
114, 356, 456
2,635, 743, 949
166,104,83?
9, 542, 972
20,128, 386
56, 752, 763
34, 209, 086
Compensation of officers
119,004,424
3,444, 659, 416
80,481,452 I
33, 309, 891
139, 810, 954
16,407,420
Interest paid
27, 963, 051
69,101, 883
1,669,605,917
63,289,948 I
20, 246, 279
117, 059, 828
10,216,734
Taxes other than income and profits taxes
12, 316, 740
183, 092, 773
3,186, 833,154
143,059,678 I
39, 298, 454
650, 594,109
17, 652, 268
Depreciation, amortization, and depletion
28, 464. 3', 0
798,308,301
175,464, 904
26,123, 971, 555 254, 732, 506 1,133, 829, 525 1, 451, 348, 692
183,395, 211
Miscellaneous expense
112,951,551,6
803,763,722 { 4,872,869,853 11,381,368,028
Total disbursements
7,051,389,812 1,467,309,255
1,079,846,713
Net profits.
148,240,037
6,795,151, 745
• 12, 202,419
473,009,429
41,885, 420
42, 834, 293
7, 194, 047
Deduction from net profits to arrive at net income as denned
in revenue act:
Tax-exempt interest and dividends received on capital
31,872, 262
54,746, 782
3,442, 369
stock of domestic corporations
-....
1,432,425,446
1, 279,110
19,416,326 !
5, 462, 044
Net income
5,362, 726, 299
128,823,711
38,443, 051
41, 555,183
1, 732,003
« 66,949, 201
441,137,167
Prior year net loss deducted by concerns showing net income
19,161,351
in 1924
219, 727,166
5,008,556
9,031,839
7, 202,487
2,979, 208
11,322,163
4
3, 276, 553
121, 621, 224
421, 975,816
Net income after deducting prior year loss
5,142, 999,133
* 75,981, 040
30, 233, 020
35,463,843
Total tax
6, 732, 877
28,389,340
63,376,159
37, 650, 962
881, 549, 546
5, 661,977
8,036,845
461,170
* 40, 591, 759
5,913, 602,199
409,633,270
110,589,075
37,172,316
33,848, 575
Net profits (F) after deducting tax (K)
1
2

For corresponding data expressed as percentages of total receipts. See p . 132.
Fiscal year returns are included. See p. 1.




8

Includes special nonexpense deductions of life insurance companies. See p. 13.

03

o
o

to
CO

TABLE 9.—Corporation returns—Income statement showing analysis of receipts and disbursements; also net profit (or deficit), net income, tax,
and net profit after deducting tax; distributed by major industrial groups.—Continued.

to

PART 1.—ALL CORPORATIONS *—Continued
Industrial divisions
Manufacturing

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 munici
pal 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:
Tax-exempt interest and dividends received on capital stock of domestic
corporations
II.
Netincome
I. Prior year net loss deducted by concerns
showing net income in 1924
J. Net income after deducting prior year loss..
K. Total tax
L. Net profits (F) after deducting tax (K)__.




Printing and
publishing

Chemicals
and allied
substances

Stone, clay,
and glass
products

All other
Metal and
Total
metal products manufacturing manufacturing
industries

$5, 393, 759, 532 $1, 348, 904, 287$15, 352, 918, 635 $2. 561, 477,123
1,515,155,499
744, 612,735
450,817,385 4,013,605,499

$51, 436, 425, 727
12,108,053,924

$2, 723, 659, 949
661,841,129

$1, 328,332,153
318,158,654

$1, 662, 850, 702
615,472,285

30,061, 210
30, 685, 425
41, 482, 656

9, 249, 532
10, 268,930
13,946, 018

436, 769, 303
26, 359, 936
23, 068, 395

242, 563, 512
47, 717, 265
108, 046, 864

6, 701, 398
9, 095, 466
14, 498, 403

214, 475,104
166, 939, 997
168, 343, 309

11,613,885
18, 577, 614
46, 959, 097

1, 090, 613, 967
445, 301, 551
706, 857, 375

8, 913, 660

2, 319,990

17,449, 589

98, 070, 405

3, 898, 060

36, 315, 360

29, 317, 787

231, 966,932

1, 794, 596
1,365,911,219

3, 351, 914

12, 883,106

2, 314, 843
2,837,117,743
2, 061, 818, 820
74, 227, 785
44, 909, 715
I
39,928,406 I
122, 025, 235
361, 863, 756

11, 228, 503

4, 264, 040
116,851,483

21, 090. 098
111,253,928 I

5, 903, 040, 684

• 1, 010,173, 499 1, 047, 378, 417 3, 878, 604, 033
72, 618, 428
30, 591,916
92,106, 722
62, 886,903
18, 882, 565
17,118, 567
16, 854,968

17, 073, 064

58, 667, 661

46, 336, 357
164, 644, 522

45, 749, 508
782,104, 816

246,948,144
1, 082, 487, 099

2,704,773,717 | 1,287,483,827
132,. 344, 026 i
78, 427, 392

121,115, 523

2,169, 849, i

2,001,531,094 | 5,402,212,268

H
>

35, 159, 008
3, 260, 095
4, 465, 737
83, 557, 285
1, 386, 357, 709 15,974,151,413 2, 672, 411, 243 53, 994, 722, 837
898, 085, 902 11, 339, 313,136
266, 948,162
39, 795, 644
180, 949, 572
13, 729, 794
12, 521,191

183, 874, 423

457.965,684
55, 058, 570
215, 547, 692 2, 377; 807, 820
1, 234, 739, 793 14, 806, 858, 797
151, 617, 916 1,167, 292, 616

168, 318, 745

500, 828, 416

4,114, 586
74,312, 806

20, 801. 503
147, 517, 242

110, 953, 511
389, 874,905

7,158,155
144, 459, 761

5,863, 210
68, 449, 596
10, 674, 546
67, 752, 846

2, 459, 342
145, 057, 900
20, 802, 013
147, 516, 732

9, 281, 521
380, 593, 384
56, 649, 624
444,178, 792

2, 859, 793
141, 599, 968
19,151, 889
132; 466, 027

71, 474, 368
1, 095, 818, 248
26,193, 939
1, 069, 624. 309
162, 978, 504
1, 004, 314,112

1, 816, 864, 388 39, 328, 371, 803
70,165, 889
970, 667, 897
608, 075, 436
25, 741, 973
22, 685, 599

506, 530, 617

63,122, 053
1, 409, 474, 640
8, 092, 606, 286
499; 633, 473
2, 498, 213, 375 50, 915. 726, 679
174,197, 868
3, 078,996,158

33, 783, 524
140, 414, 344

315, 524, 217
2, 763, 471, 941

4, 764, 720
135, 649, 624
23, 580,176
150, 617, 692

429, 652, 793
2, 649, 343, 365

a
o
g

Industrial divisions

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 s
t g s sold
C t i
f
ffi!
Compensation of officers
Interest paid
Taxes other than income and profits taxes
Depreciation, amortization, and depletion
Miscellaneous expense
E.

Total disbursements

$1, 769, 575, 946
314, 778, 218

Public service
professional
amusements,
hotels, etc.

Finance,
banking,
insurance,
etc.

Combinations, predominant
industry
not ascertainable

$1, 371, 712, 841 $34,092, 386, 984
6, 347,196,939
505,121,901

$1,199,103, 503
516, 202,545

$2. 450, 763, 594
150,550,312

$368, 255, 770
66,516,129

$77,137
19, 797
2,015
157, 338
90, 351

Transportation and
other public
utilities 2

Trade

370, 074,305
27, 447, 679
39, 269, 895

7, 793, 539, 691
429, 968, 712
264, 825,479

502, 722, 543
235, 455,100
255, 838, 264

1,193, 578, 223
123,132, 039
102,116, 937

2,108,039, 822
3, 550, 924. 306
695, 928; 837 |

43,151, 783
18,994, 216
16, 529, 600

3, 955,849
3, 287, 055

315, 762,115
30, 229, 923

29,076, 658
14, 021, 715

13,916,173
1, 987, 936

266,474,681 i
369,535,204 |

7,197,867
1, 247, 227

I 2,213,610,729

10, 206,038, 761

35,129,501,264

2,633,834,811

I
j 1,454,802,728
,106532040
, ,
106,532,040
25,390,638
10, 613, 716
44,771,805
473, 563, 218

866, 590, 940
104, 877, 539
1, 080, 622, 523
462, 455.903
533, 780,937
5, 717, 460, 044

27, 745,190, 045
763,163, 003
219, 334, 504
163, 003,148
209, 292,148
5,184, 351, 292

682, 900, 958 2, 300, 213, 282
147,183, 599
453, 829,006
53, 854, 511 1, 271, 825, 738
45, 239, 637
337, 909, 774
102, 688,152
182, 770, 730
1, 450, 548, 852 3, 724, 580, 627

34, 284, 334,140

2,482,415, 709

8, 271,129,157

151, 419,102

1,170, 537, 287

! 2,115,674,145 | 8,765,787,8

9, 441, 666, 444

326, 841

1

301, 739, 641
12, 569, 455
12,367,999
6, 513, 861
14,155,464
92,103, 724

57, 340
40, 261
67, 222
33,154
6,715
195, 481

o
o

439,450,144 i

400,173

g

15,926,319 I

* 73, 332

97,936,584 | 1,440,250,875

H.
Net income
j
I. Prior year net loss deducted by concerns showing net income in I
1924
J.
Net income after deducting prior year loss
_

90,693,680 |

1, 094, 25S, 837

802, 06S; 751

135, 514, C

c34,527,402

7,431, 225

10,033, 814
80, 659, 866

28,170, 309
1,066,088,528

29, 734, 212
772, 334, 539

6, 440, 287
129,074,706

29,489,684 \
505,037,718 I

5,466,691 .
2,014,534 j

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

13, 911, 075
84,024, 909

148, 278,140
1,291,972,735

120, 048, 795
724, 518. 329

22,130, 913
129, 288,189

7, 242, 904

1 For corresponding data expressed as percentages of total receipts. See p. 132.
Total receipts and total disbursements incomplete. See p. 13.




345, 992, 033

845,167,124

43, 09S, 373

I:-, 994. 109 I

636. 009, $85

109, 444, 007
1. 001, 093, 280

1

455,376,463 j

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
|

2

Inactive
concerns

O
tfi

8,440,094

2,361,006 i.
13,565,313 I

!

73, 332

« 73, 332
4

73,332

'0 Includes special nonexpense deductions of life insurance companies. See p. 13.
1 Deficit.

to

TABLE 9.—Corporation returns—-Income statement showing analysis of receipts and disbursements: also net profit (or deficit), net income, fax,
and net profit after deducting tax; distributed by major industrl-.u (jrouvs—Continued

C5

PART 2.—CORPORATIONS 'REPORTING NET INCOME
[Income returned for the calendar year ended Dec. 31, 1924]*
Industrial divisions

Distribution

Aggregate

M anufacturin g
: Agriculture
I and related
! industries

Mining and j _
quarrying j t ood products
! beverages and
tobacco.

A. Receipts, taxable income:
$79,303,454, 741 $447,432,648 $2,055,450,423 $10,401, 957, 247
Gross sales
1,876,183,517
786,4U, 820
Gross profits from sales
18.412.898.068
175,369,767
Profits from operations other than amounts reported as
415,484, 533
81, 504, 503
11.463.445.069 |
83,713,656
gross sales
61,490,465
71, 553, 800
4, 012, 830, 314
14, 600, 781
Interest, and rents and royalties
40,294,096
167,969,340
1,675,085,346
17,810,752
Miscellaneous income
B. Receipts, tax-exempt income:
17,130,933
22,147,473
704,181,155
2, 514, 016
Dividends on capital stock of domestic corporations
401,319, 605
560,912
Interest on Federal, State, and municipal bonds
8, 853,217
6, 728, 236
97, 560,316,230
566, 632, 765
10,751,860,599
2, 598, 703, 667
C.
Total receipts
D. Disbursements:
60, 890, 556,673 272, 062, 881 1, 319,035, 603 8, 525, 823, 730
Cost of goods sold
91, 675,110
27, 064, 083
1, 988, 869, 653 12, 872, 731
Compensation of officers
98,149, 626
42,430,551
2,462, 687,305
10, 259,435
Interest paid
58,138,373
65, 935, 076
1, 304,169,207
10, 975,434
Taxes other than income and profits taxes
156,410, 846
2,379,166,179
323, 817, 350
26,482,385
Depreciation, amortization, and depletion
219,842, 714,161 166, 675,161
554,294, 924 1,255,934, 784
Miscellaneous expense
E.
Total disbursements
j2 88,868,163,178" 499,328,027 2,332, 577, 587 10,186,132,469
F.
Net profits
j 8, 692", 153, 052
565, 728,130
67,304, 738
266,126,080

I

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
1924
J.
Net income after deducting prior year loss
K. Tax.
L. Net profits (F) after deducting tax (K)_..




1,105, 500, 760

3,074,928

152,292

64,229,810

219, 727,166
7,366,925,126
881,549, 546
7,810, 603, 506

5,008, 556
59,221,254
6, 732,877
60, 571,861

25,984,150
240,141,930

28, 875, 709
536,852,421

9,031,839
231,110,091
28,389,340
237, 736, 740

19,161, 351
517, 691,070
63,376,159
502,351,971

Textiles and
textile products

Leather and
leather-produots

4, 738. 233, 327 $1,033, 268, 895
989,559,175
215,^00,616

R u b b e r and
r u b b e r $?<»<« hi

$922, 270, 944

249,509,526

33, 598, 940
23, 703,331
43,000,006

2, 640,218
4, 004,098
6,246,223

1.381,334
7, 506,447
5,888,012

3, 716, 846
8, 093, 730
4, 850, 346,180

771,503
1,579,998
1,048,510,935

823,028
404,172
938, 273, 937

3, 748, 674,152
115,035, 828
35,256,012
34,924,012
87,043,263
500, 674, 558

672,761,418
6, 578,388
22, 670, 256
9, 865,158
22, 369,128
145, 902,329

4, 521,607, 825

817, 868,279
23, 584, 580
6,370,820
6,355,138
11, 804,485
109,857,124
975,840,426

328, 738, 355

72, 670, 509

58,127,260

i0,146, 677

11,810,576

2,351, 501

1,227,200

316,927, 779

70,319,008

56,900,060

7,202,487
309,725,292

2,979,208
67,339,800

37, 650,962
291,087, 393

8,036,845
64,633,664

11,322,163
45, 577, 897
5, 661,977
52,465,283

a
03

3

Q
O

Industrial divisions
M anufacturing
Distribution
Lumber and
wood products

Paper, pulp,
and products

Printing a n d
publishing

Receipts, taxable income:
Gross sales
.
.,413,970,008
$2,125,239,293 $1,133,225,080
Gross profits from sales
566,675,902
286, 695,725
539,097,681
Profits from operations other than
amounts reported as gross sales
24,252,567
7,028,386
408,221,303
Interest, and rents and"royalties
23,502,490
9,319,048
23,639,656
Miscellaneous income
27,014,917
11, 719, 929
17,074,391
B. Receipts, tax-exempt income:
Dividends on capital stock of domestic
corporations
1, 916,172
15, 925, 535
7,200,358
Interest on Federal, State, and municipal bonds
1,732,764
3, 278, 807
2,024, 590
1,882,109,700 I
Total receipts
| 2,209,234,215 | 1,164,941,379
Disbursements:
Cost of goods sold
.
j ], 558, 563.391
846, 529,355
874,872,327
Compensation of officers
j
58,276,230
25,114,695
73,383,173
Interest paid
j
25,977,846
13,085,107
12,902,020
Taxes other than income and profits i
taxes
28,428,861
15,487,057
14,201,767
Depreciation, amortization, and depletion
:
87,558,985
39,083,076
37,623,026
Miscellaneous expense
\
262,334,558
672, 665, 695
130, 604,150
Total disbursements
~2,021,139,871
1,686,933,298
1,068,618,150
Net profits
:
18870947344
195,176,402 j
90,323.229
Deduction from net profits to arrive at net |
income as defined in revenue n^t: Tav '\
I
exempt interest and dividends received
j
on capital ?toc-k of domestic corporaj
tions
9, 224, 948 !
, 648, 936
19,204,342
Net income
178,869,390 j
92,674,293
175,972,060
Prior year net loss deducted by concerns
showing net income in 1924
j
4,261,040
5, 863, 210
2,459,342
Net income after deducting prior ;j
year loss
173, 512, 718
174,605,356 j
86,811,083
20,802,013 i
21,090,098 I
10,674,546
Tax
f
174,374,389 j
167,004,246 |
85, G4S; 6SC
Not profits (F) after deducting tax (K)
j




1

Fiscal year returns are included. See p. 1.

2

Chemicals
and allied
substances

All other
Stone, clay, j Metal and
Total
and glass
I metal products manufacturing manufacturing
products
industries

$4,693,123,869 $1,188, 595,779 |$13,429,344, 619 $2,104,766,135
1,383,964,083
3,687,753,8/r8
640,313,332
421, t
236,711,608
40,306,791
90, 669,895
96, 201,698
12, 654,527
5,169,668,388 |
3,309,159, 786
58, 259,979
39, 574, 930
51, 257,825
214,155,067
922, 220, 512
4.594,628,099
575,040,289"

108,856, 225
406,184,064
9, 281, 521
456, 902,543
56,649,624 i
518,300,665 j

5,563,440
8,192, 527
10,534,395
3,747,107 |

207,469,070 j
149,373,811 j
128,051,475 |

10,263,299
13,119,954
40,207,385

8,587,002 i

33,751,847

1,018,634,668
374,221,953
548,375, 968
194,788,569

3,134,982 I
32,916,118
1,219,768,230 j 13,980, 906, 940

2,181,186,365

766,731,557 I 9,741,590,771
32,699,813 |
205,365,635
9,826, 799
135, 610,407

1,464.452,803
55,192,711
12,499, 593

H

76,790, 514
_45,396, 806, 868
32,327,027,569
745,166,142
411,923,416

10,669,605

4,242, 590

$43,183,995,196
10,856,967,627

157,968,264

17,061,807

47,704,003 J 389,584,518
43,806,690
182,851,058 I 1,943,522,127 j 377,367,921
35 j 12,573,641,722 I 1,970,381,525
'16972857395

5,882,039 I

2lO, 8047840"

66,6^:7.935 j

12,829,592

162,403,306

1,340,597,253 j

197,975,24s

2,859,793

26,193,939 I

1 314 10* 314
150 54^ 513
~"]«"P)1 SSQ
1(2 ()< 501
1 ! loo Ob '1,241 _

404,357, 867
1,137,143,087
6,503,934,816
41,529,552,897
'If, 86772^5/J71

271, 579, G3>i
3,505,674, 333

4, 764, 720

96,351, 774

V*>, 210 JITS

- 1W o2i l i t
>

2* > 1 I7t,
'

"

I ( i 4

Includes special nonexpense deductions cf life insurance companies. See p. 13

to

TABLE 9.—Corporation returns—Income statement showing analysis of receipts and disbursementsy also net profit {or deficit), net income, tax,
and net profit after deducting tax: distributed by major industrial (iroups—Continued

00

TART 2.—CORPORATIONS REPORTING NET INCOME—Continued
Industrial division?

Transportation a n d
other public
utilities <

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
Total disbursements
E.
Net profits..
F.
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
II.
Net income
I. Prior year net loss deducted by concerns showing net income in
3924
J.
Net income after deducting prior year loss
K. Tax
L. Net profits (F) after deducting tax (K)
* Total receipts and total disbursements incomplete.




Trade

I Public service,
professional,
;
amusements,
hotels, etc.

$1,419,055,076 $1,242,073,506 1 $27, 769, 704,198 !
268, 687, 265
452,598, 007
5,866,O44,806

Finance,
banking,
insurance,
etc.

$898,012,444 $1, 996, 800, 236
388,717,575
115,750,876

312, 690, 782
20,871,408
28, 723, 278

i, 961, 592, 071
380, 584, 404
229,641,358

432, 529,144
192,524, 794
207, 530,123

959,841,138
96, 813, 366
83, 327, 782

1,239,447,316 I
2,857,225,240
509,216,118

3,358,450
2, 664, 224
1,787,363,218

285,148,473
25; 582,482
9, 124, 622, 294

22, 944, 398
12,328,441

11,147,671
1.743,494

28, 037., 561, 098 j 2,050,885,895

163,498,971
272,116,810
7,038. 304, 691

1,150,367,811
84,479.200
16, 673, 379
7,440,241
32,197, 635
357,478,060
1, 648, 636,326

789, 475,499
81,437,279
895,456, 358
407, 723, 390
467, 270, 683
4, 940, 515, 929
7, 581, 879,13S

509, 294, 869
110,870,310
34,284,233
34, 521, 709
75, 304, 247
1,071,554,327
27, 503, 702, 681 I 1,835,829, 695

138, 720,892

1, 542, 743,156

1,133,858,417

310,730,955
1, 232,012, 201

1, 098, 585, 578
29,734,212
1, 068, 851, 366
120, 648, 795
1,013, 209, 622

6,022,674
132, 704,218
10,033,814
122, 670,404

28,170,309
1,203,841,892
148, 278,140
1,394,465,016

13.911, 675
124, 815, 217

See p . 13.

2

22,403,659,892 |
580,615.820 |
150,177,744 i
132,276,635 I
166,649,691
4,070,322,899 I

35, 272,839

Combinations, predominant
industry
not'ascertained

$290,931,014
52,347,825
39, 511, 761
14,497,903
10,165, 871
3, 649, 674
679,511
359, 435, 734

1,881,049,360
338, 263,620
893, 308, 347
236, 531, 743
140, 617, 347
2
2.117, 734, 562

238, 583,189
8,100,468
8,113,842
4,407,112
9, 683, 754
60, 203,483
* 5, 607, 564,979 [ 329,091, 848

215,056, 200

1,430, 739, 712

12,891,165

435, 615, 781

4, 329,185

202,165,035 I

995,123,931

26,014, 701

6,440, 287
195, 724, 748

29,489, 684
965, 634, 247

5,466, 691
20, 548,010

22,130,913
192, 925, 287

109,444,007
1,321,295,705

2, 361,006
27, 982,880

30,343,886

Includes special nonexpense deductions of life insurance companies.

See p . 13.

Inactive
concerns

C/2

H
>

a
w
o
a
o

PART 3.—CORPORATIONS REPORTING NO NET INCOME
[Income returned for the calendar year ended Dec. 31, 1924 J l
Industrial divisions

Distribution

Manufacturing

Aggregate

Agriculture
and related
industries

Mining and
quarrying

Food products, Textiles and
beverages, and j textile prodtobacco
j
ucts

A. Receipts, taxable income:
$17, 994, 080, 585 $194,995,012 i ! 51, 911, 355, 741 $1, 068, 651, 778 $2, 272, 836, 791
Gross sales
221,365,347
455,568,670
150,011,708
2,993,899,64I
Gross profits from sales
31,009,687 |
Profits from operations other than amounts reported as
11, 864, 887
205, 213, 339
2, 366, 713, 336 24,024,528 j
5, 910, 000
gross sales
13, 677,127
57,272,026 i
10, 812,405
959, 395,396
7,481,497 I
Interest, and rents and royalties
43, 299,114
14,146,122
15,436,851 j
59,360,029 |
539, 273,120
Miscellaneous income.
I
B. Receipts, tax-exempt income:
1,723,474 I
4, 951,159
25,497,282 j
2, 316, 361
211,034, 825
Dividends on capital stock of domestic corporations
663,642 I
2, 654, 591
680,192
115,889,861
3,265,350 I
Interest on Federal, State, and municipal bonds

C.

Total receipts

I 22,186,387,123

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

Deficit

....._.,..„-_

2,261,963,767 I 1,102,516,858

163, 985, 325 1, 455, 787,071
29, 688, 680
7, 255, 655
23,050, 456
97, 380, 403
9, 270, 845
51,124, 752
12, 816,069
326, 776, 759
88,057,345
579, 534,601

15,000,180,944
646,874,296
981,972, 111
365, 436. 710
807, 666, 975
2 6,281,257,394

j 2 24,083, 388, 430 | 304,435,695

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.

244,325,004

1, 897,001, 307
326,924,686

60,110, 691
2, 387,116

I 2,223,925,993 I

62,497,807

918, 640, 070
22, 681, 346
20, 854, 798
10,963, 510
26, 681, 927
195,413,908

2,540,292,266 | 1,195,235,559
278, 328, 499

92, 718, 701

28, 762, 632

Leather and
leather products

$445,910,187
50,419,623

$181, 394,177

2, 075,919
3. 857,185
7, 749, 581

204, 222
542, 525
2, 214, 235

930, 556
160, 312

25,155
26, 755

2, 349, 283, 669

460, 683, 740

184, 407, 069

2,051,471.444
51,069,009
45, 225,440
28, 365, 936
56, 016, 415
297,633, 743

395, 490, 564
10, 624, 506
10,036,600
3, 861, 596
5, 847, 783
65,607, 780

145,402, 951
2, 964, 584
5, 292, 795
2,451, 582
6,095,242
37,492, 882

2, 529, 781, 987

491,468, 829

199, 700,036

1,318

30, 785,089

15,292, 967

Fiscal year returns are included. See p. 1.




2

35,991,226

2,996, 553

7, 605, 750

1,090, 868

51,910

95, 715, 254

307,091,131

188,104,068

31, 875,957

15, 344,877

I
1

Rubber and
rubber goods

Includes special nonexpense deductions of life insurance companies. See p. 13.

1
a

TABLE 9.—Corporation returns—Income statement showing analysis of receipts and disbursements; also net profit (or deficit), net income, tax,
and net profit after deducting tax; distributed by major industrial groups—Continued

Jr1
g

PART 3.—CORPORATIONS REPORTING NO NET INCOME—Continued
Industrial divisions
Manufacturing

Distribution

Chemicals
and allied
substances

Stone, clay,
and glass
products

All other
Metal and
metal products manufacturing
industries

Total
manufacturii

Lumber and
wood products
A. Receipts, taxable income:
Gross sales
Gross profits from sales
Profits from operations other than
amounts reported s 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 expenses
._
E.

Total disbursements..

Paper, pulp,
and products

$598, 420, 656
95,165,227

$195,107,073
81,462,92!)

$248,880, 694
76,374,604

$700, 635, 663
131,191,416

$160, 308, 508
28,958,168

$1, 923, 574, 016

5, 808, 643
7,182, 935
14. 467. 739

2, 221,146
949, 882
2, 226, 089

28, 548, 000
2, 720, 280
5,994, 004

5, 851, 904
7, 410, 474
17. 376, 989

1,137. 958
902. 939
3, 964', 008

7, 006, 034
17, 566, 186
40, 291, 834

1. 350, 586
5, 457, 660
6, 751, 712

71,979,299
71, 079. 598
158, 481, 407

1, 713, 302

403, 818

1, 524, 054

1, 868, 707

150,953

2, 563, 513

20, 730, 785

37,178, 363

73,107

228, 579

125,113

2, 242, 890

223,147

Printing and
publishing

325,851,651

61, 832 I

627, 883, 528

200,969, 840

287, 740,139

733, 372, 296

166, 589, 479

1, 993, 244, 473

491, 224, 878

503, 255, 429
15, 951, 555
18, 931, 869

163, 644,144
5, 477, 221
5, 797, 458

172, 506, 090
18, 723, 549
4, 216, 547

569,444, 247
14, 358, 449
23, 311, 973

131, 355, 345
7, 095, 831
3, 902, 995

1, 597, 722, 365
61, 582, 527
45, 339,165

352, 411, 585
14,973,178
13, 242, 380

en
H
H

m

6, 766, 771
: 597, 915, 969
,
7, 001, 344,234
225, 501, 755
196,152, 020

11, 499, 545

2, 653, 201

1, 586, 007

7, 409,836

1, 851, 586

25, 906,159

5, 623, 792

102,172, 750

34, 466, 250
99, 529,198

7, 253,281
34,040,372

8,126, 482
109,439,121

32,793, 077
160, 266, 587

7, 354, 567
32, 696, 634

68,381,166
434, 285,693

19, 315, 363
122, 265, 552

272. 331, 553
1 588, 671, 470

527,831,850

9,386,173, 782

683, 633, 846

218, 865, 677

314,597, 796

807, 584,169

184, 256,958

2 233, 217, 075

55, 750, 318

17, 895, 837

26, 857, 657

74, 211,873

17, 667, 479

239, 972, 602

2, 003, 555

465, 650

1,597,161

.2,097,286

276,066

4, 806, 403

H.

57, 753, 873

18,361,487

28,454,818

76, 309,159

17, 943, 545

244, 779, 005




$8, 252, 430, 531
1,251,086,297

i

290, 253

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..
Deficit _

$456, 710, 988
104, &99,408

36, 606, 972

(8, 257. 813

20,953,932

43, 945,134

57, 560, 904

832, 202,947

Q

Industrial divisions
Distribution

TransportsConstruction

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

Trade

utilitiesl

$350,520,870 | $129, 639,335
46,085,953 j 52,623,894

! Public service,
; professional,

j amusements,
I hotels, etc.

Finance,
banking,
insurance,
etc.

$6, 322, 682, 786
981,152,633

$301,091,059
127,484,970

$453, 963,358 |

Combinations, predominant
industry
not ascertainable

Inactive
concerns

$77,324, 756
14,168,304

$77,137
19,797
2,015
157, 338
90, 351

57,383,523 I
6,576,271 |
10, 546', 617

831, 947, 620
49, 384,308
35,184,121

70,193,399
42, 930,306
48, 308,141

233, 737,085
26, 318, 673
18, 789,155

868, 592, 506
693, 699,066
186, 712, 719

3, 640,022
4, 496, 313
6,363, 729

597,399
622, 831

30, 613, 642
4, 647,441

6,132, 260
1, 693, 274

2, 768, 502
244, 442

102, 975, 710
97,418, 394

3, 548,193
567, 716

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

426,247,511

1,081,416,467

6,491,940,166

582, 948, 916

2, 403, 361, 753

95, 940, 729

326, 841

304, 434, 917
22, 052, 840
8, 717, 259
3,173, 475
12, 574,170
116, 085,158

77,115, 441
23, 440, 260
185,166,165
54, 732, 513
66, 510, 254
770. 944,115

5, 341, 530,153
182, 547,183
69,156, 760
30, 726, 513
42, 642, 457
1,114,028,393

173, 606, 089
36, 313, 289
19, 570, 278
10,717,928
27, 383, 905
378, 994, 525

419,163, 922
115, 565, 386
378, 457, 391
101, 378,031
42,153, 383
1, 606, 846, 065

63,156, 452
4, 468, 987
4, 254,157
2,106, 749
4, 471, 710
31, 900, 241

57, 340
40, 261
67, 222
33,154
6,715
195, 481

Total disbursements.
E.
F. _
Deficit
T
u. Deduction from net profits to arrive at net income as defined in
revenue act: Tax-exempt interest and dividends received on
capital stockof domestic corporations

467,037, 819

646, 586,014 | 2 2, 663, 504,178

110,358,296

400,173

14,417,567

73, 332

C.

H.

Deficit..
1

o

1,183, 908, 748 ! 6, 780, 631, 459
102, 492, 281

40, 790,308

288, 691, 293

63, 637, 098

260,202,425 I

1, 220, 230

35, 261,083

7, 825, 534

3,012, 944

200,394,104

137, 753,364

296, 516, 827

66, 650, 042

460, 596, 529

18, 533,476

o
o

4,115, 909

42,010,538

Total receipts and total disbursements incomplete. See p. 13.




zn
H
M

2

73,332

Includes special nonexpense deductions of life insurance companies. See p. 13.

CO

TABLE 10.—Corporation returns—Income statement showing analysis of receipts and disbursements; also net profit, net income, tax, < ' net
profit after deducting tax; distributed by major industrial groups and expressed as percentages of total receipts
ALL CORPORATIONS i
ITncome returns for the calendar year ended Dec. 31,1924]2

CO

to

Industrial divisions

Distribution

A. Receipts, taxable income:
Gross sales
Gross profits from sales
Profits from operations other than amounts reported as
gross sales
Interest, and rents an d 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. 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 1924
J.
Net income after deducting prior year loss
K. Total tax
.
L. Net profits (F) after deducting tax (K)
Per cent of net profits after deducting tax (K) to total receipts (C).




Aggregate

Manufacturing
Agriculture and
related
industries

Mining
and
quarrying

79.22

Food
products, Textiles Leather
and
and
beverleather
textile
ages, and products products
tobacco

Rubber
and
rubber
goods

ChemiLumber Paper, Printing cals and
and
pulp,
and
allied
wood
and
publishsubproducts products
ing
stances

81.25
17.88

25.45

81.61
24.52

96.76
17.09

97.38
16.82

98.01
17.61

98 31
25.43

96.00
23.33

97.25
23.29

76.63
28.36

91.37
25.67

11.55
4.15
1.85

13.29
2.72
4.10

12.77
2.44
2.05

.74
.69
1.54

.63
.52
1.20

.31
.52
.93

.14
.71
.72

1.06
1.08
1.46

.68
.75
1.02

20.13
1.21
1.06

4.11
.81
1.83

a

.77
.43
100. 00

.52
.15
100. 00

.88
.25
100. 00

.21
.06
100. 00

.12
.15
100.00

.11
.12
100. 00

.08
.04
100. 00

.32
.08
100. 00

. 17
.13
100. 00

.81
. 16
100. 00

1.66
.22
100. 00

o

63 38
2.20
2.88
1.39
2.66
4 21.82
4 94.33
5.67

53. 77
2.48
4.11
2.50
4.84
31.41
99.11
.89

57.09
1.17
2.88
2.41
13.38
23.32
100. 25
8 .25

79.67
.97
1.00
.58
1.55
12.24
96.01
3.99

80.56
2.31
1.12
.88
1.98
11.09
97.94
2.06

80.40
2.27
1.09
.68
1.17
11.62
97.23
2.77

72.88
.85
2.49
1.10
2.54
16.33
96.19
3.81

72.67
2.62
1.58
1.41
4.30
12.76
95.34
4.66

73.96
2.24
1.38
1.23
3.39
12. 05
94.25
5. 75

48.27
4.24
.79
.79
2.11
36.04
92.24
7.76

65. 70
1.23
1.07
.99
4.18
18.34
91.51
8.49

21.08
78.92

75.92
24.08

448. 65
5 548. 65

6.74
93.26

13.10
86.90

8.22
91.78

2.99
97.01

8.48
91.52

5.25
94.75

12.36
87. 64

22.15
77.85

3.23
75.69
12.97
87.03
4.94

69.62
«45.54
93. 58
6.42

74.02
« 622. 67
232. 65
8
332. 65
.84

4.05
89.21
13.40
86.60
3.46

4.86
82.04
25.40
74.60
1.54

7.11
84.67
19.19
80.81
2.24

26.43
70.58
13.22
86.78
3.31

3.23
88.29
15.94
84.06
3.92

7.48
87.27
13.61
86.39
4.96

1.46
86.18
12.36
87.64
6.80

1.85
76.00
11.31
88.69
7.52

.06

H
M

o
o

g

Distribution
Stone,
clay,
and
products | P ™ d u c t s
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
j
Compensation of officers
Interest paid
Taxes other than income and profits taxes
Depreciation, amortization, and depletion
Miscellaneous expense
Total disbursements
E.
F
\ei
G
h ] i

>

g
o
Ul
O

=

o
o
6 22

3. 50

i'i

»!•

46.97

1
T
K

I uoi

5 lr'O

o
c

34. 32
12. 65

5

o
o

\c.i
T

X0tM<O il0 • ft01
Tot U {

U. 82
85. 18

P o t u ' i t of r e t p i o f l t - . i ft oi <u >IIH




•> Includes special nonexpensc deductions; of life iuLurance companies. See p. 13.
5 Deficit.

100

100 00

TABLE 11.—Corporation returns distributed by industrial groups and subgroups, showing total number of returns, number reporting net income
and no net income, amount of net income or deficit, prior year less, and incoine tax
[Income returned for the calendar year ended Dee. 31, 1024] 5
Corporations reporting
no net income

Corporations reporting net income
!

Serial!
No.

Industries

Total
number
of corporations

Number |

Net income

Prior year
loss deduc- ;
tion from
Income and
net income ; profits rax
tor net taxa- |
ble inoom

Number

Deficit

AGRICULTURE AND RELATED INDUSTRIES

I. Farming:
Cotton farming
Grain farming
Fruit farming
Stock farming
All other farming

_

Total farming.
II. Related industries:
Forestry
Fishing
Ice harvesting
All other related industries..
Total related industries
10

1,026
108
2,145
1,630
3,366

814
55
954
685
1,422

$4, 068, 571
192, 616
23, 363, 851
4, 473, 310
17, 314, 492

$246, 410
87,809
660,997 j
995, 746 j
2,020,741

$324,904
9,627
2, 690, 492
340, 026
1, 718, 422

212
53
1,191
945
1,944

$1,196,911
474,472
8,893, 076
12,618, 447
27,885, 330

8,275

._.

3, 930

49,412,840

4,011,703 j

5, 083, 471

4, 345

51, 068, 236

424,186 j
141, 809
127,999 j
291, 314 I

1, 094, 286
227, 389
71, 346
245, 876

250
90
70
451

6, 227, 572
1, 286,942
216,091
3, 525,356
11, 255, 961

£
i

I
408
198
175
608

_
_

588

14, 703, 450

985, 308

1, 638, 897

861

12

113, 520

11,545

10, 509

22

9,758

4,530

64, 229, 810

5, 008, 556

6,732, 877

5, 228 |

02, 497,807

3,516

830

46,017,219 j

1, 385, 794

5, 554, 238

2,686

93,881,987

104

Grand total agriculture and related industries_.

9, 370, 494
2, 090, 091
829, 922
2, 412, 943

34

Agriculture, n. p. d., or combinations of I and IT

218
108
105
157

1,449

_

2

73
83
72
325
150

6, 074, 734
24,472,462
1,900,419
11,914, 219
17,067, 564

2,418
29

115, 639,873
1, 021, 372

173, 610

MINING AND QUARRYING

I. Mining:
Coalmining
_
Metal miningIron
.__
Copper
Lead and zinc
Gold, silver, and precious metals
All other mining
Nonmetal miningOil and gas
Salt, mines and other sources




_

H

1 Oft
luo

136
403
203

3,903
60

31
25
64
78
53

840, 988
12, 547,893
8, 091,874
5, 506,420
19, 787, 829

148, 228
374,869
211,799
421, 278
262, 634

84,578
1, 519, 850
980, 650
631,443
2, 408, 547

1,485
31

91, 642,118
4,173, 573

5,117, 769
30, 580

10,673, 772
515, 975

All other nonmetal mining
-_
|
All other mining concerns, n. p. d.,2 combinations and tributary in- !
dustries
Total mining.
II. Quarrying:
Stone
Clay, sand, gravel
Precious and semiprecious stones
All other quarrying, n. p. d. 2
Total quarrying
25

3,865

210, 967, 089

8, 338, 248

383
512
5
108

14,176, 583
12, 528, 719
112,139
2,174, 721

314, 231
314, 605

1,008

28,992,162

60

20

182, 679

18, 453

Grand total mining and quarrying

385, 297

1,926

Mining and quarrying combinations, main business not given

5, 036, 337
17, 322, 838

680
959
13
274

_

.-_

12
1. 256

16, 467

_

57
7.977

4,893

240,141, 930

9, 031, 839

28, 389, 340

13, 560

1,400
1,496
194
2,519
27
1,440
148
244
1, 035
592
20
235
1, 531
1,530
415
518
1,098
14, 442

862
1,019
112
1,742
13
843
107
137
678
426
10
124
1,096
880
164
239
628
9, 080

52, 618, 309
38, 428, 357
19, 795, 627
32, 231, 546
257,131
47, 455, 707
7, 628, 718
3, 277, 737
28, 220, 828
55, 341, 888
64, 016
55, 688, 058
20, 058, 569
18, 619, 223
17, 798, 720
93, 482, 526
45,885,461
536, 852, 421

260, 926
1, 670, 531
125, 905
294, 394
2, 555
1, 490, 632
59, 553
419, 949
1, 648, 594
5, 268, 547

6, 417, 863
4, 431,444
2, 443, 316
3, 778,159
30,185
5, 631, 594
931, 322
336, 290
3, 232, 290
6, 276, 756
6,139
6, 548, 645
2, 270, 703
2,143, 658
2,105, 960
11,554,268
5, 237, 567
63, 376,159

538
477
82
111
14
597
41
107
357
166
10
111
435
650
251
279
470
5.362

976
531
708
55
28
1,358
451
4,107

342
324
321
40
16
741
280
2, 064

28, 543, 555
35, 558,992
18,362, 960
3, 677, 729
303, 868
79, 397, 560
5, 567, 680
171, 412, 350

3, 333, 900
4, 353,372
2,114,880
452, 213
35, 599
9, 747, 513
641, 421
20, 678, 898

634
207
3S7
15 j
12
017
171
2, 043

628,018

45

1, 293, 473

6,721

23, 409, 272

12, 602

296, 675, 375

64, 755

1, 678, 617
], 448, 453
13, 463
250, 505

297
447
8
166

4, 039, 756
3,104, 390
68, 292
1,166, 812

693, 591

3,391, 038

918

8, 379, 250

20,134

40

1, 981, 097
24,978,168

2, 036, 506
307, 091,131

MANUFACTURING

I. Food products, beverages, and tobacco:
Bread, bakery products and retail sale
Milling,flour,meal, feed, etc
C ereal preparations, etc
Dairy products and condensed milk
Butter substitutes
_.
Confectionery, candy, ice cream, etc
Beverages and spices
_
_
_
Fish canning and preserving
Fruit and vegetable canning and preserving, etc
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, beverages, and tobacco
II. Textiles and textile products:
Textile fabrics—
Cotton goods, etc
Woolen and worsted goods, etc
Silk goods, etc
Felt goods and products, except hats
Linen and flax, etc
All other textile fabrics
Fur goods and fur products, n. p. d.,2 etc.Totiillextile fabrics
_




1

W

H

_

_

_

_

FiscaFyear~returns'>are included. See page 1.

___
-

2

2, 965, 603
268, 397
296, 754
798, 539
349,829
3, 240, 643
19, 161,351
1,039,383
374, 722
1,142, 484
572, 146
114,465
3, 243, 500

M a i n business not precisely denned.

3, 993, 972
>
6,454,488
Q
691,508 Ui
4, 443, 373
H
446,750 Jv
^
7,676,321
w
502, 989
2,181,321
O
4, 571, 378
^
15,527,752
,,
_
53,933
^
16, 464,139
O
6.133, 515
O
7, 978, 091
g
6, 482, 375
S
3,818,742
S, 294, 607
95, 715, 264
68, 378, 730
17, 903, 200
18, 237, 983
141,442
273 888
27, 549, 040
1, 401, 808
133, 940, SOI

TABLE

11.—Corporation returns distributed by industrial groups and subgroups, showing total number of returns, number reporting net income
and no net income, amount of net income or deficit, prior year loss, and income tax—Continued
i Corporations reporting
!
no net income

Corporations reporting net income

Serial
No.

Total
number
of corporations!

Industries

N u i n b e r

Net income

Prior year
loss deduction from
net income
for net taxable income

income and
profits tax

Number !

Deficit

MANUFACTURING—continued
II. Textiles and textile products—Continued.
Textile products, other than clothingCarpets, rugs, mattings, etc
Cordage and twine
Artificial leather, oilcloth, linoleum, etc
All other textile products other than clothing..

120
63
32
935

73
37
18
575

$16, 034, 250
3, 013, 464
7,923,138
28,897, 395

$17, 841
3,372
13, 344
1, 220, 985

$1, 996, 979
372, 018
986, 712
3,308,284 !

Total textile products other than clothing...

1,150

703

55, 868, 247

1, 255, 542

6, 723, 993

818

453

5, 273, 230

291,008

009
1,664 |
803
363
302
1,197
1,156

418
974
511
195
162
657

12, 364, 981
8, 210, 038
7, 505, 850
4,146, 837
2, 207, 305
25, 684, 453
24, 254, 488

510,130
528, 367
209, 568
31, 955
41, 688
554, 956
535, 773

ClothingCustom-made clothing, etc
Factory-made c l o t h i n g Men's and boys' clothing, suits, overcoats
Women's and children's clothing, suits, coats, skirts, etc
H a t s and caps, etc
Men's and women's underwear, corsets, e t c . . .
Shirts, collars, cuffs
Knit goods, hosiery, etc
All other clothing

6, 972

4,069

19, 647,182

6,836

316, 927, 779

111. Leather and leather products:
Boots, shoes, cut stock, and findings
Gloves
Saddlery and harness
Trunks and valises
Tanning, graining, and finishing leather..
All other leather and leather products.-_.

1,280
31
82
198
212
625

675
22
37
114
121
372

52, 745, 962
132, 744
311,412
804, 596
6,495,463
9, 828, 831

980,858
32, 216
37, 628
36, 075
1, 000, 616
891, 815

6,171, 676
16,441
27, 982
77, 863
674, 792
1, 068, 091

Total leather and leather p r o d u c t s .

2,428

1,341

70, 319, 008

2, 979, 208

8, 036, 845

Total textiles and textile products.

C4
65
66
67

1,420,917 j
819,112
818, 490
474, 281
242, 416
3, 053, 750
2, 863,137




$902, 657
744, 204
170,834
7, 534, 288
9 351 £

555,968 j

12, 229

Total clothing

02 j
63

|

14
360

1, 790,159
251
690
292
168
140
540
457

2, 703, 445

10, 248, 071

2,903

7, 202,487

37,650,962

5,393 I
005
9
45
84
91
253

5, 084,873
6, 552, 485
4, 038, 610
2, 679, 057
2, 913, 058
13, 457, 651
8, 291,331
44, 805, 224
188,104,068
18,860, 716
171, 956
305, 209
876, 447
4,329, 879
7,331, 750
31,875,957

I
O
M

a
o

IV. Rubber and rubber goods; also celluloid, ivory, shell, and bone:
Boots, shoes, and garments
Belting and hose
Celluloid, ivory, shell, and bone
Auto tires and inner tubes
All other rubber goods
Total rubber and rubber goods.
V. Lumber and wood products:
Sawmill products
Planing-mill products
Furniture, all classes
Carriage and wagon bodies and parts, etc.
All other lumber and wood products

28
13
98
134
365

14
8
52
48
203

316, 949
5, 977, 926
651,046
13, 540, 025
36, 414,114

638 j

325

56, 900, 060

2,349

11, 322,163
2,145, 583
185, 226
639, 231
23,401
1, 270, 599

37, 995
744,448
69, 027
521, 715
4, 288, 792

14
5
46
8G
162

5, 661, 977

313

8,314,305
3, 044,127
3, 894, 780
8,546
5, 828, 340

1,086

.)2. Hi:;
i«>7. 308
S57, 38G
5, 252, 254
8, 975, 764
15,344,877

1,076

28, 936, 034
2, 908, 742
7,174, 776
59, 478
18,674,843

2,913

57, 753, 873

2,701

1,625

70, 565, 762
25,448,891
32, 903, 074
108, 738
49, 842,931

Total lumber and wood products,.
VI. Paper, pulp, and products:
All paper containers, boxes, bags, wrapping paper, etc..
All other paper, pulp, and products

7,663

4,750

178, 869, 396

4, 264, 040

690

479
725

15, 429, 889
77, 244, 404

320, 500
5, 542,710

1, 807, 870
8, 866, 676

211
471

2, 257, 827
16,103, 6G0

Total paper, pulp, and products..
VII. Printing and publishing:
General printing and publishing, etc
Paper manufacturing and printing, n. p. d.1.
Special processes and tributary industries...

1,886

92, 674, 293

5,863, 210

10, 674, 546

682

18,361,487

Total printing and publishing..
VIII. Chemicals and allied substances:
Chemicals proper, acids, and other compounds, etc..
Paints and varnishes, etc
Oils, vegetable and animal, etc
Petroleum and mineral oil refining and products
Soaps
Fertilizers
Drugs, medicines, etc
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,firebrick, etc..
Asbestos products
_
_
China, porcelain ware, etc..
Portland cement
All other cement, lime, plaster, and products..
1
Main business not precisely defined.



994
1,597

22

1,196

1,263

15, 3 If;
29, 316
9, 333, 872
1,943,659

771
1,075

16

1,204

21,090,098

223
522
6

g
g
&
O

2, 078,147
24, 629
356, 566

18,183, 979
481, 831
2,136, 203

58
483

24, GOO, 472
440, 719
3, 323, 627

&

115
953

153, 304,173
4, 022, 645
18, 645, 242

2, 799

1,436
9,618

6, 278

175, 972, 060

2, 459, 342

20,802, 013

3,340

28, 454,818

M

1,075

568
512
254
250
309
137
475

312, 077
629, 564
4, 484, 721
1, 001,148
336, 606
1, 096, 934
213, 998
1, 205, 873
9, 281, 521

5, 015, 268
2, 728, 072
1, 712, 405
26, 696, 720
2,460, 847
385, 923
3, 774,133
13, 876, 256
56, 649, 624

507
308
135
337
280
104
387
903

7, 439, 041
3, 579, 426
6,156, 743
24, 880, 507
5,195, 565
12,156, 362
3, 233, G61
13, 667, 854

8,009

173

5,210

§

O

2,038
6,601

1,135

41, 006, 616
23, 014, 097
18, 336, 954
214, 776, 541
20, 301, 530
4, 346, 800
30, 785,110
113,616,416

3,640

466,184, 064

1,683

1,090

37, 724, 250

685,909

4, 456, 208

593

587, 722
7,146
93, 955
356,162
40,608

4,156,001
866, 521
971,309
4,634, 772
877, 584

521
46
82"
10
70

5,059, 271
582,080
1, 277, 784
281,675
955,278

O
g
H

4,329,624

35, 723, 630
7,003,320
8,000, 966
39,716, 248
7,231,937

820
389
587
589
241
862

1,390

95
219
72
209

869
49
137
62
139

2,961

76, 309,159

£-

TABLE 11.—Corporation returns distributed by industrial groups and subgroups, showing total number oj returns, number reportiug net income
and no net income, amount of net income or deficit, prior year loss, and income tax—Continued
Corporations reporting
no net income

Corporations reporting net income
Serial
No.

Total
number
of corporations Number

Industries

Prior year
loss deduction from
net income
for net taxable income

Net income

CO

Income and
profits tax

Number I

Deficit

I

MANUFACTURING—continued

I X . Stone, clay, and glass products—Continued.
Glass and glass p r o d u c t s Glass manufacturing, bottles, mirrors, etc
Window glass, plate glass, ornamental glass, etc.
Combinations stone, clay, and glass manufacture
Total stone, clay, and glass products
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124

X. Metal manufacture:
Production of raw material, products of blast furnaces, steel mills, etc
General or stock forms made in rolling mills, etc
Locomotives
Stationary engines, boilers, etc
All other engines, marine, gas, etc.
Electrical machinery and supplies...
Textile machinery..
_
_
.....
Machine tools and metal working machinery.
Leather working machinery
_
_._
Paper-making machinery
Printing machinery
_
Woodworking machinery
_
Construction, building, and excavating machinery
Machinery used in food production
Mining and oil well machinery
_
All other machinery used in factories
Agricultural machinery and equipment
Railway equipment
Office and business equipment
Building material and supplies
Gas-making machinery
All other machinery and equipment used by producers
Household machinery and equipment
Motor vehicles and accessories..
Airplanes and spare parts




360
167
161
__i
I
|

193
93
103

$10,608,364
6, 694, 578
9, 700,013

4, 356

2,735 I

162,403,306

2, 859, 7Q3

19,151, 889

1,621

17,943, 545

123
2,799
27
87
151
1,553
183
667
50
63
190
128
539
384
218
99
514
191 |
309 I
1,200
57
1,159
1,320
1,671
51

65
1,854
17
54
73
881
99
321
26
43
127
93
323
190
112
49
235
128
187
791
32
745
773
717
23

21, 801, 229
237, 878, 243
9, 729, 469
2, 795,825
4,196, 007
126, 495, 042
11, 595, 750
12, 423, 057
8,127, 554
2,162,281
11,554, 452
3,248,853
23,066, 503
11, 972, 641
8, 336,167
4, 535, 039
29, 802, 471
46,106,960
28,209, 071
33,485,057
3, 579,227
81, 795,224
103, 965,446
329,652,642
1, 527,913

2, 447, 309
4, 971, 587

2, 412,089
29,111,074
1, 215, 300
329,091
485, 086
15, 528,968
1, 432,105
1, 430,103
1,011,951
261, 045
1, 415, 567
389,495
2, 790, 557
1, 436, 918
1,010,037
543, 679
3, 232, 378
5, 472,318
3, 476, 557
3, 988, 662
442,931
10,117, 078
12,815,143
40, 636,256
170,089

58
945
10
33
78
672
84
346
24
20
63
35
216
194
106
50
279
63
122
409
25
414
547
954
28

7, 216,085
31,305,105
351,131
708, 636
2, 664,141
13,519,736
3,372,050
9,390,385
147,495
249, 797
541, 073
336,029
3,456,908
3,100,235
2, 369, 594
1,331,049
21, 657, 065
6,167,873
3, 543,186
4,036, 837
170,902
7,433,431
10,594,448
42,474,573
649.401

$416,412 i $1, 248,475
446,628 j
767,058
225,251 I 1,173, 961

107, 345
301, 082
1, 371, 492
49, 043
863,156
20.460
102; 270
24,105
332,821
139, 062
128, 392
126, 703
3, 735, 356
2, 226, 277
215,094
652, 081
6,827
762, 784
674,309
2,311,143

145,215

167
74
58

$2, 916, 65
1, 801, 74
739, 438

M

m
H

O

o

B

Optical products.
_
Metal processes, annealing, electrotyping, etc...
Musical instruments,
_
_
Smelting and refining precious metals
_
Manufacture of jewelry
Metal products other than iron and steel, i. e., copper, aluminum, lead,
etc.
131
All other metal products, n. p. d.,1 miscellaneous hardware, etc..
Total metal manufacture.XI. All other manufacturing concerns:
132
All other manufacturing, n. p. d.,1 etc.
Grand total manufacturing..

125
126
127
128
129
130

538, 364

144,470
324,342
2,062, 259
135, 646
2, 332, 055

115
208
150
13
346

1,368, 537
1, 510, 587
5.105. 584
154J 327
4, 921, 916

964, 779
2, 309,499

7,198, 373

357
1,979

7, 390,081
47, 540,808

26,193, 939

162, 978, 504

8,943

244, 779,005

235
514
351
40
807

120
306
201
27
461

1,741,711
3,046, 621
16, 844. 795
1, lll| 584
19, 648,086

446,368
60,350
160, 666

881
3,609

524
1,630

78, 652, 340
61, 509, 993

20,170

11, 227

1, 340, 597, 253

772

3,926
51, 342

197, 975, 248 j
3,595,674,888 I

4, 764, 720
96,351,774

23, 580,176

2,846

57, 560, 904

429,652,793 |

35,461

832,202, 947

CONSTRUCTION

Excavation and construction under or upon the ground (not buildings), etc
Water-front construction, bulkheads, dams, 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
139 Wrecking, razing, or moving (not marine)
1
140 All other construction and contractors, n. p. d.

133
134
135
136
137
138

Grand total construction

1,437
153
74
278
5,028

897
91
42
123
3,411

23, 791, 427
6, 732, 508
1, 442, 606
4,116,997
32, 777, 956

2, 522, 348
265, 436
154,979
319,173
1, 968, 872

2,518,63!
794,266 I
160,666 !
451,545
3, 277, 544

540
62
32
155
1,617

6, 221,124
628,904
588, 204
6, 355,154
10, 542, 011

2,799
96
3,311

1,950
59
2,128

19,448, 504
414,501
43, 979, 719

961,312
2, 319
3,839, 375

1, 979, 890
41, 666
4, 687, 467

849
37
1,183

4, 637, 529
299, 698
12, 737,914

132,704,218 I

10,033,814

13,911,675

4,475

42, 010, 538

13,176

in
H
M

o

TRANSPORTATION AND OTHER PUBLIC UTILITIES

141
142
.143

144
145
146
147

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 coastai
Lake, sound, bay, and river lines
Marine salvaging 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.
148
Auto garages, repairing, livery stables, etc
149
150
Taxicab and auto touring companies, etc
151
Special food storage and packers for transportation, etc
—
All other local transportation, n. p. d.1
152
I
Total local transportation, cartage, and storage.
1
Main business not precisely defined.



637
384
593

311
132
390

477,829,960 I
23, 967, 298
88, 632, 916

19,802.678
1,163, 826
211,718

57, 017,824
2, 842,006
11,019,931

326
252
203

35,911,355
14, 686,249
8,474, 508

1,614

833

590,430,174

21,178, 222

70, 879, 761

781

59,072,112

181
21
1,500

27
105
7
810

4, 764,280
6.205, 507
390,863
22,584, 755

2, 247,654
54, 631
5,473
1,086, 866

201, 514
805, 287
47, 647
2, 573,377

1,788

949

33, 945,405

3,394, 624

3, 627, 825

839

24, 222,455

2,336
1140
767
463
306
5,012

18, 280,341
2,741,187
10,000, 221
15, 349, 323
2, 542, 719
48, 913, 791

580,852
161,316
73,109
326, 794
29,424
1,171, 495

1, 849, 696
159,610
1,129,161
1, 799, 721
230, 569
5,168, 757

1, 317
861
559
233
205

5, 523,362
2,870,061
2, 761, 663
1, 325,851
815,114

3, 653
2-, 001
1,326
8,187

Q
O

5, 530,199
2 670,499
112,674
15, 909,083

CO

TABLE 11.—Corporation returns distributed by industrial groups and subgroups, showing total number of returns, number reporting net income
and no net income, amount of net income or deficit, prior year loss, and income tax—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

Income and
profits tax

Number

Deficit

TRANSPORTATION AND OTHER PUBLIC UTILITIES—Continued
153
154
155
156
157
158

IV. Other public utilities and transportation, n. p. d.:1
Electric light and power companies
Gas companies
Telephone, telegraph, and radio companies
Water works
Mutual public utilities
All other public utilities, n. p. d.,1 etc
Total other publiemtilities and transportation
Grand total transportation and other public utilities

'
j

1,973
644
4,077
1,534
877
1,737
10,842
22,431

1,532
476
3,077
1,153
405
1,128
7,771

$108,332,385
37,364, 501
175,920, 283
15,711,061
147, 229
221,247,372

14, 565

1,232,012,201

558, 722, 831

$13,204, 516
4, 547, 988
21,659, 368
1, 785,298
2,369
27,402, 258
956, 903
2, 425, 968 j 68, 601, 797
28,170,309
148, 278,140
$980,470
343,618
49, 234
95, 743

441
168
1,000
381
472
609

$6,006, 420
2, 276.478
2,405, 382
2, 295, 742
241.546
27, 937,178

3,071
7,866

I

41,162, 746

a

137, 753, 364

TRADE
159
160
161
162
163

Wholesalers and jobbers, including exporters, importers, etc
Department stores, either wholesale or retail, or both
Retail stores, all other, etc
Commission trade, including commercial travelers and special agents, etc
All other trade, n. p. d.,2 etc
Grand total trade

.8,112

1,098, 585, 578

12,002, 393
485,116
6,800, 799
1, 423. 829
9,022, 075
29, 734, 212

2,043
2,288
3,184
368

1,048
1,311
2,222
222

7,883

4,803

15,375,442
27,723,652
19, 781,398
4,365,764
67,246, 256

366,785
667,113
384, 792
24, 555
1, 443, 245

13, 637,894
16, 051, 798
16, 998, 931
24, 726, 341
71,414,964 j

691,853
1,192, 565
180,144
786, 767
2,851,329

20,643
1,444
46,204
j
4,174
! 32,858
I 105,323 I

13,834
970
29, 647
2,482
21,179

287. 217,403
107,454, 554
355, 506,015
39, 904,112
308, 503, 494

32,028, 954
13,377,934
38,395, 774
4,455,312
32, 390,821

6,809
474
16, 557
1,692
11,679

120,648,795 I

37,211

296,516,827

995
977

5, 720,914
13, 564,178
3, 733. 834
647, 295

88, 578, 205
10, 623, 208
96, 841, 707
10,066, 732 •
90,406,975

SERVICE

I. Domestic service:
Restaurants, lunch rooms, etc
Hotels, boarding and lodging houses
Laundries, cleaning and dyeing
All other domestic service, n. p. d.,1 etc.
Total domestic service
II. Amusements:
168
Theaters or theatrical organizations, etc_.
Moving-picture theaters
170
Motion-picture production
_
171
All other amusements, n. p. d.1
Total amusements

164
165
166
167




482
1,656
295
3,252

292
1,175
113
1,798

5, 685

3,378 I

1,722,656
3,165,821
2,042,360
512,813

146

7,443, 650

3,0

23, 666,221

1, 578,
1, 616,
2, 086,
2, 756,

697
529
834
016

190
481
182
1,454

8, 038, 076

2,307

3, 703,040
2,187, 502
4, 525, 459
8,178 ~ ~
18, 594, 884

{

o
o

g

172
173
174
175
176
177

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. ,l etc

3,478

2,137

29,716,605

683, 768 i

3, 342, 420

1,341 |

8, 562, 956

1,239
1,332
1,265 |
1,513 i
3,925 i

723
765
988
546
2,155

5,077,402
3, 976, 208
4, 246, 578
9, 894, 575
10,592,447

296,952 !
127,867
13,867
477,430
545, 829

496, 045
372, 024
411,298
1,107, 904
919,498

516
567
277
967
1, 770

2,758,211
1, 669, 534
520,302
4,412,272
6,465, 662

Total professional and other service.

12,752

Grand total service

26,320 I

7, 314

63, 503, 815

2,145, 713

6, 649,187

5,438

24, 388, 937

15,495

202,165, 035

6, 440, 287 I

22,130, 913

10, 825

66, 650,042

8,217
16,744
4,238
4,511
1,125

40
5, 405
11,479
3, 064
3,414
672

424,123
103, 665. 534
65, 224, 568
115,286,656
42, 792, 886
30, 336, 309

12, 865
2, 373, 318
1,764,343
4, 251,064
743, 439
2, 344, 529

43, 804
11,703,409
5, 932, 207
13,363,886
4, 630, 906
3, 407, 665

33
2,812
5, 265
1,174
1,097
453

607, 283
34, 738,337
36, 933, 985
17, 543, 028
38,994, 956
12, 890,171

19,513
43,511

12, 690
25, 965

129,988, 532
238, 743, 285

4, 803, 247
6, 408, 792

13, 684, 218
25,170, 938

6,823
17, 546

44,286, 976
93, 346, 782

97.932 i

62,729

726, 461,893

77,937,033

35, 203

279, 341, 518

26
137
13
333
7
221

1,137, 596
3, 204, 540
18, 631, 381
151, 278
100, 324, 821
63,731
24, 973, 788
148,487,135

FINANCE

178
179
180
181
182
183
184

I. Banking and related business:
Private banks
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

73

Total banking and related business186
187
188
189
190
191
192

II. Insurance companies, not agents:
Life insurance, stock, and mutual companies 2_.
Accident, stock companies only
Fire, stock companies only
Marine, stock companies only
Mutual companies, accident, fire, and marine
Fidelity and bonding
All other insurance companies, n. p. d. ,l and combinations-.
All other nuance, n. p. d.,1 and combinations of I and II, etc

ALL OTHER

1,105

158,591,962

3,646,835

18, 553, 548

830

4,894

3, 255

110,070,076

3,141, 252

12, 953, 426

1,639

32, 767, 876

67, 089

995,123, 931

29, 489, 684

37, 672

460, 596, 529

3, 957
20,439

1,662

26, 014, 701

5, 460, 691

2, 361, 006

2, 295
26, 439

18, 533, 476
73,332

1,662

26, 014, 701

5, 466, 691

2, 361, 006

I

374
38
120
13
248
11
301

'

1,935

j

Grand total all other concerns

[

Grand total

j 417,421

Main business not precisely denned.

22, 049
26, 387
733, 874
33, 025
28, 435

109,444,007

;

All other active concerns whose business cannot be identified with any main di- \
vision; also combinations of main divisions when the main business is not given.!
i
195 I Inactive concerns

194




2, 803, 065

13, 872, 056
185, 933
612, 268
13],189
58, 551
53,106
3, 640, 445

467
64
257
26
581
18
522

Grand total finance

1

"I

115,352,005
1, 553, 345
5. 839, 956
1, 086, 788
1, 060, 076
437, 487
33, 262, 305

104, 761

Total insurance companies
193

|
!
I
!

22,701,597

30,396

236,389 I 7,586,652,292

219,727,166 ! 881,549,546

28,734 I

18,606,808

181,032 j 2,223,925,993

2 Includes special nonexpense deductions of life insurance companies. See p. 13.

ii
O
CZ2

a
o

142

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing

for major industrial groups the number, net income, prior year loss, and tax paid
of corporations reporting net income; and the number and deficit of corporations
reporting no net income
[Income returned for the calendar year ended Dec. 31, 1924]*
ALABAMA
Corporations
reporting no net
income

Corporations reporting net income

Industrial groups

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages,
and tobacco
Textiles and textile products.
Leather and leather products
Rubber and rubber goods
Lumber and wood products.
Paper, pulp, and products...
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products...
All other manufacturing industries
Total manufacturing.
Construction __ .
Transportation and other public utilities.
Trade
Public s e r v i c e—Professional,
amusements, hotels, etc
Finance — Banking, insurance,
and related business
Combinations—Predominant industry not ascertainable
Inactive concerns
Total.

Total
number of
corporations Number

Net income

Prior year
loss deduction from
net income
for net taxable income

Income
and profits
tax

Number

$5 018
276, 280

44
137

$509,899
1,296,002

10(1,187
123,923
2, 414

48
34

318,893
1, 269,288
930,134

Deficit

93
211

49
74

$100,147
2, 322,865

137
55
2
2
191

89
21
2
2
110

977, 756
1,042,860
23,309
17,978
3, 275, 213

2,233
25,629
17, 710
18,560

390,618

81

60

35

621, 638

29,054

69, 401

25

141,707

81

52

920, 616

119,364

97, 305

29

270,365

40
98

27
71

1, 457,900
6, 728, 705

22,037
717, 254

176, 038
741,892

13
27

58,391
301, 217

264

3,405,911

$30,036

22

15

210, 018

935

23,467

688

424

15, 275, 993

952, 776

1, 731, 245

115,916

62

40

390,097

3, 784

42,150

22

334,825

149
1,220

100
826

2, 539,803
7,311,157

7,257
165, 745

301,974
749,965

49
394

273, 639
2,166,167

205

138

681, 005

1,577

62,589

67

174, 731

985

707

5,357,571

94,369

542,930

278

1, 599,741

28
197

15

1, 560,174

192,948

13
197 i

3,838

2,373

35, 538,812

69,828
1.600

1, 255, 544

3,905, 099

1,465

9, 832,343

9
20

$33,480
760,032

5

25, 520

1

4,421

1

2,401

ALASKA

Agriculture and related industries
Mining and quarryingManufacturing:
Food products, beverages,
and tobacco
Textiles and textile products.
Leather and leather products
Rubber and rubber goods
Lumber and wood products.
Paper, pulp, and products
Printing and publishing
Chemicals and allied substances _
Stone, clay, and glass products
Metal and metal products...
All other manufacturing industries
Total manufacturing
1

13
27

4
7

$20, 848
37,676

$3, 248
11,069

$1,712
2,316

9

4

54, 833

2,032

5,850

i
j

5

114, 309

4,091

3

2

11.962

893

2

1

945

19

12

182, 049

Fiscal year returns are included, see page 1.




7,016

12,885
987 |

19?722

7 !

32,342

143

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by State ? and Territories, showing
for major industrial groups the number, net income, irior year loss, and tax paid
of corporations reporting net income; and the numbe and deficit of corporations
reporting no net income—Continued
ALASKA—Continued
Corporations
reporting no net
income

Corporations reporting i et income
I

Industrial groups

Total
number of
corporations Number

Construction
Transportation and other public
utilities
Trade
Public s e r v i c e—Professional, j
amusements, hotels, etc
|
Finance — Banking, insurance, j
and related business
j
Combinations—Predominant in- j
dustry not ascertainable
Inactive concerns

Total..

13 !
26 !

22;

j
5 i
j
21 : 10
j
1|
15 j .
140

68

Prior ye ir
loss dedi c-

Net income

$83, 641
172, 979

Income
tion fro a
netincoi le and profits Number
tax
for net t xable in
come

$4,1 !4

Deficit

$16, 495
35, 068

$9, 237
16, 690

3,562

18

3, 507

29,168

1,716

119, 299

10, 971

1,121
15

540, 894

25,4 57

52, 532

1, 000, 223

ARIZONA
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

128
343

46
26

$341, 242
1, 837, 470

$72,; 75
34, i 15

$19,106
224, 331

82
317

$1, 218, 458
1, 284, 524

33
1
1

27
1
1

541,352
2,738
423

21, S )3

60,805
92

6

64, 286

10
1
24

7
1
13

56,464
9,335
88, 445

9, in

4,392
917
8,560

3

206, 628

11

27,802

7

4

745, 623

92, 953

3

6,926

8
11

6
5

9,492
40, 967

159
4,058

2
6

11, 970
37,805

Total manufacturing

98

Construction
Transportation and other public
utilities
Trade
Public s e r v i c e—Prolessional,
amusements, hotels, etc
Finance—Banking, insurance,
and related business
Combinations—Predominant industry not ascertainable
Inactive concerns
Total




2

2
171,936

4,551

33

359, 968

65

1,494, 839

35,: 70

12

9

207,616

19,: 89

22,113

3

20,059

71
299

42
195

888,986
1, 762, 390

18,, 00
216, i 70

102, 882
158, 526

29
104

385, 543
1,108, 680

81

57

288, 080

2,^67

27,197

24

46, 548

250

131

526, 575

52, f 43

42, 653

119

924,960

15
228

8

65,443

7,328

7
228

26, 395

1,525

579

7,412, 641

776,072

946

5, 375,135

450, 29

144

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing
for major industrial groups the number, net income, prior year loss, and tax paid
of corporations reporting net income; and the number and deficit of corporations
reporting no net income—Continued
ARKANSAS

Corporations reporting net income
Total
number of
corporations N u m -

Industrial groups

ber

Agriculture and related industries
.
Mining and quarrying

148
153

87
62

95
6
2
2
146

62
3
1
2
86

589,419
35,648
1,026
1,261
5,468, 721

27

19
15

523,929

14
23

11
12

111,301
89, 919

Prior year
loss deduction from
Income
net income and profits Number
for net taxtax
able income

$381,059
458,085 !

Deficit

$49.909
34,234

$25,773
44,831

61
91

$447, 099
680,612

21,527

60, 563
3,974

33
3
1

195, 313
6,837
190

117,664

656,025

60

1,044,734

37,019

8

12,520

180,895

43,430

16

887,897

36, 267
7,662

7,946
8,433

3
11

16,692
36, 374

319,467

31

M anuf acturing:
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

13

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

11

128,275

24,923

10, 682

2

15,126

359

Total manufacturing

Total

Net income

Corporations
reporting no net
income

222

7,268, 966

388,938

828,072

137

2,215,633

31

20

128,883

18,815

11,034

11

89,993

133

103
579

1,387, 975
5, 291,408

26, 585
258, 287

151, 224
534,072

30

757, 289
1,333,052

73

429, 536

6,790

41, 761

507

2, 669.922

106, 973

222, 717

17

64,329

1,670

18,080,163

800
115
667
38
110
9 KnX

221
42

4,965
890, 531

160
21
110

1,864,449

884

94, 969
1,090, 259
111, 683
6, 820, 639

i
CALIFORNIA

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




815 $15, 093, 863
$717, 731
2, 944,188 j 1,199 21, 935,179

411

$6, 749, 204
24,825,170

$469, 422
1, 247, 864

682
216
50
23
262
44
371 ;

409
120
34
14
141
29
247

32, 251,122
2, 272, 674
758, 559
2, 743, 248
3, 952, 018
6, 312, 635
6, 460, 782

1,981,939 i 3, 723,114
70,664 !
255,159 j
85,997 I
79,508 I
341,081 i
67,163
465, 572
19,426
782, 026
50, 808
761, 549

326 i

154

41, 031, 227

68,213

177 i
749

111
409

12,188,180
14, 837, 530

27, 754
515, 961

1,303
1,610

246 i
3,146

141
1,

3, 642, 015

30, 023

126, 449, 990

2, 917,948

273
96
16
9
121
15
124

3, 981, 671
1, 840, 816
217, 012
141, 950
5, 849, 252
198, 344
3, 064,196

172

2, 374, 291

1,390,370 j
1,794,770

66
340

840, 214
4, 324,133

426,486 j

105

1,060, 978

15, 096, 273 1,337

23, 892, 857

5,076,638

145

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing
for major industrial groups the number, net income, pi lor year loss, and tax paid
of corporations reporting net income; and the number and deficit of corporations
reporting no net income—-Continued
CALIFORNIA—Continued
Corporations
reporting no net
income

Corporations reporting nc : income
Total I-

I num-

| ber of
|corpo! rations Number

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.

453

Net income

268 $10,078,871

Prior yeai
loss deduc
tion from
net incom<
for net tax
able income

Income
and profits Number
tax

$139, 046 ' $1, 205, 489

Deficit

185 j $1,935,751

988
3,787

542
2,376

39, 016,481
64, 761, 339

295, 300
2, 210, 583

4, 712, 803
7, 362, 604

446
1,411

8,442, 702
16,206,091

1,434

802

17,133,188

616, 527

1, 895, 783

632

7,419, 518

5,273

3,209

84, 245,125

2, 047, 874

9, 815, 736

2,064

20,954,478

216
1,527

85

3, 465, 485

77, 290

410, 835

131
1,527

1,061, 631
3,309

376, 724,853

10, 021, 854

44,161, 442

9, 747

116, 945, 379

19, 737

COLORADO

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._

___

289
1,152

101
173

$260, 457
2, 622, 254

$36, 683
224, 967

$16,872
282, 687

188
979

$1, 872,452
7, 945,475

178
34
11
5
37

16, 683, 349
101, 524
47, 837
136, 682
332, 592
7 175
2, 040,467

185, 073

99

117
15
7
2
20
1
68

2, 045, 874
9,839
4,785
15,934
38,065
647
244, 751

61
19
4
3
17
1
31

422,140
43, 616
6,433
19,175
283, 976
53, 098
87, 688

64

34

6, 932, 203

10,147

861, 531

30

2, 203, 377

57
115

42
51

3, 285, 714
877,413

8,367
373, 229

403,033
54, 692

15
64

158, 242
559,435

61

26

199, 750

4, 033

20, 827

35

227, 249
4,064,429

8,166
6,950
4,607

663

_ _

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




383

30, 644, 706

600, 572

3, 699, 978

280

87

55

255, 050

3,182

23, 277

32

345, 269

7, 793, 457
7, 932,195

2,648
277, 534

958,156
798, 994

106
560

4, 831, 549
2, 653, 268

226
1,505

120
945

423

253

1, 211, 494

33, 736

114,880

170

510, 744

1,537

839

10, 085, 281

50,451

1,128, 765

698

3, 882, 980

52
560

22

41, 255

23, 212

488

30
560

102,140
904

6,494

2,891

60,846,149

1, 252, 985

7, 024,097

3,603

26,209, 210

146

STATISTICS OF INCOME

TABLE 12.— Corporation returns distributed by States and Territories, showing

for major industrial groups the number, net income, prior year loss, and tax paid
of corporations reporting net income; and the number and deficit of corporations
reporting no net income—Continued
CONNECTICUT
Corporations reporting net income
Total
number of
corporations Number

Industrial groups

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

108
26

Prior year
loss deduction from
Income
net income j and profits Number
for net tax-1
tax
able in- j
come i

$54,361
8, 237 I

$100,249
65,153

1,445,868
5,879,931 i
65,907 j .
324,201 i
557,638
957,074 !
2,114, 865 |

77, 216 I
249, 714 I
" 18," 619" |
773 !
68,380 i
2, 668 I

159, 360
687,136
6,589
36, 604
65,151
107, 883
248, 631

36,815 j

140,311

25

169,106

8, 396
157, 087
777, 723 I 3,927,958

18
297

133, 215
10, 757, 434

672

20, 855, 357

73
139
7
12
26
28
92

65

40

1, 200, 299

62
665

44

1,321,583
32,528,341

163

Deficit

$917,823 !
537,293 |

125
241
19
17
44
51
134

Total manufacturing
j 1,586
273
Construction
Transportation and other public
271
utilities.
1,558
Trade
Public service — Professional,
385
amusements, hotels, etc
Finance — Banking, insurance,
1,123
and related business
Combinations—Predominant in50
dustry not ascertainable
402
Inactive concerns
Total.-

Net income

Corporations
reporting no net
income

85
914
192
202
1,021

10, 806, 474

69, 250

$468, 657
75,059

52
102
12
5
18

1, 332, 754

57, 202,181 ; 1, 309, 554 j 6,869,464

678,
6, 938,187
202, 721
92, 201
100,157
376, 269
377, 607

1, 029, 578

229,343

138,420

81

921, 064

14,420,418 ! 2, 080, 293
10,680,167 ;
359, 007

1, 514, 391
1,116, 429

69
537

306,080
5,490, 678

140

1,595,687 !

245

1,717,419 i

72, 576

169, 509

760

16,029,907 \

204, 429

1, 868,136

79,779 L

741, 368
7, 658, 425

6,376

21
402

275, 448

— J 5, 782 3,431 103,180, 674 | 4, 317, 800 11, 848,127

2,351

36, 792,136

$1, 723
240, 501

21
32

$339, 267
1, 020, 042

74, 617
204,197
22, 680

12
2
8
1
6

78, 577
15, 588
439,196
10, 857
17, 466

29

DELAWARE
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




26
47

5
15

$18, 321
1, 995, 604

44
9
11
1
16
8
18

32
7
3

650, 466
1, 638, 527
183, 443

10
8
9

1,193,995
370, 304
210, 347

9

39, 461

16

8

9, 614,187

50, 061

1,194, 756

8

312, 409

4
30

4
16

18, 657
880, 021

141, 760

1,520
90,706

14

408, 810

2, 626, 858

3,678

327,190

5

5, 719, 831

17, 386, 805

209, 827

2,133, 535

65

7,042,195

13
170

105

$61,918

14, 328

148, 523
44,802
24, 544

147

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by Slates and Territories, showing
for major industrial groups the number, net income, prior year loss, and tax paid
of corporations reporting net income; and the number and deficit of corporations
reporting no net income—Continued
DELAWARE—Continued
Corporations

Corporations reporting net income

Industrial groups

Total
number of
corporations

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 _

Number

Net income

reporting no net
income

Prior year
loss deduction from
Income
net income and profits
for net taxtax
able income

Number

Deficit

29

22

$329, 242

$13, 833

$35, 565

7

$7,033

41
181

24
137

2, 383, 502
2, 447, 735

4,971
33, 612

294, 830
279, 691

17
44

337, 796
289, 710

43

26

475, 876

3,494

55, 339

17

217, 472

360

251

14,142, 092

940, 475

1, 617,962

109

3, 092, 268

18
76

9

361, 733

44,144

9
76

441,680

991

594

39, 540, 910

4, 703, 290

397

12, 787, 463

1, 268,130

D I S T R I C T OF C O L U M B I A

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
Chemical and allied substances
. __ _
_
Stone, clay, and glass products _
Metal and metal products-..
All other manufacturing industries
Total manufacturing
Construction __
Transportation and other public
utilities .
Trade
Public service—P r o fe s s i o n a 1,
amusements, hotels, etc
Finance—Banking, insurance,
and related business
Combinations—Predominant industry not ascertainable
Inactive concerns
Total




11
41

5
6

$54, 016
591, 339

$2,930

$5,827
73, 413

6
35

$28, 589
160, 524

44

30

783, 097

12, 378

89, 465

14

60, 511

13

10

85, 428

5,271

8,545

3

54,926

4
63

4
3
42

68, 543
185, 451
1, 680, 910

8,218
23, 058
202, 931

2
1
1
21

3,120
1,913
19, 482
484, 654

24

10

35, 070

2,981

14

611, 447

15
23

9
6

320, 095
30, 722

38, 570
2,594

6
17

52, 070
83, 663

2

2,153

6

404, 468

378, 515

85

1, 776, 254

42,159

144, 483

28

222,836

6,405
83, 423

3, 239,098
793, 272

30
175

525, 723
1, 227,878

16

10

32, 552

209

124

3, 221, 868

17, 649

96

68

1, 298, 597

89
450

59
275

25, 979, 807
6, 778, 297

223

137

2, 052, 533

17, 514

234, 250

86

456, 732

397

264

7, 473, 912

171,141

875, 989

133

2, 281, 283

6
134

4

7,191

1,656

942

47, 457, 560

554
134
341, 221

5, 745, 401

714

6, 679, 819

148

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing
for major industrial groups the number, net income, prior year loss, and tax paid
of corporations reporting net income; and the number and deficit of corporations
reporting no net income—Continued
FLORIDA

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
corporations Number

Net income

Corporations
reporting no net
income

Prior year
loss deducIncome
tion from
net income and profits Number
for net taxtax
able income

Deficit

267
35

108
15

$644, 357
201, 047

$78, 463

$52,753
22, 513

159
20

$1,902, 227
251, 324

177

109

1, 469, 495

63, 512

156, 048

68

415, 495

13

8

28, 396

1,802

5

59, 363

2
2
157

2
1
100

2,361
5,871
5, 574, 278

156, 959

484
661,196

1
57

25, 438
1, 078, 781

92

63

2,158, 442

7,169

257, 543

29

109,182

95

36

1, 226,099

304,982

111, 242

59

1, 151, 321

39
52

21
32

230, 777
217, 476

8,649

24, 012
22, 094

18
20

161, 686
67, 856

23

18

382, 956

2,122

43. 923

5

134, 289

652

390

11, 296, 151

543,393

1,278,344

262

3, 203, 411

144

87

1, 694, 733

228
1,149

143

9, 595, 763
14, 653, 396

295
1,940

880
174
1,274

60
454

23

5,224

3,094

46, 502 \
53, 059
318, 296

189.190

57

230, 495

1,173, 045
1, 640,839

85
269

845, 378
1, 483, 207

1, 701, 987

67, 819

176,152

121

1, 201, 204

22, 462, 953

1, 059, 266

2, 466,808

666

4,884, 323

93,103

18, 685

6,745

37
454

286, 030
172

62, 343, 490

2,185, 483

7, 006, 389

2,130

14, 287, 771

GEORGIA
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




190
50

73
21

$183,423
177, 779

$27,182

$10, 097
18, 623

117
29

$810,852
1, 099, 237

202
181
9
3
211
11
81

147
103
2
1
147
9
48

9, 850, 828
9,414,814
92,160
13,211
2, 338, 818
591, 548
549, 251

54, 964
115, 342

1,196, 668
1,155, 951
11, 270
1,401
261,162
72,473
60,048

55
78
7
2
64
2
33

277, 238
3, 566,885
200,120
89, 371
1, 339, 784
163, 771
138,157

129

80

1, 654, 062

719,495

107, 091

49

869, 591

67
85

47
54

1, 935, 259
1, 557,097

23,925
101,435

232, 017
175,231

20
31

263, 010
417,414

46, 821
4,447

63

44

530,916

56,164

52,160

19

287,454

1,042

682

28, 527, 964

1,122, 593

3, 325,472

360

7, 612, 795

149

STATISTICS OF INCOME

TABLE 12.—Corporation"returns distributed by States and Territories, showing
for major industrial groups the number, net income, prior year loss, and tax paid
of corporations reporting net income; and the number and deficit of corporations
reporting no net income—Continued
GEORGIA—Continued
Corporations
reporting no net
income

Corporations reporting net income

Industrial groups

Total
number of
corporations Number

Construction
95
Transportation and other public
288
utilities.
1,582
Trade
Public
service—Professional,
amusements, hotels, etc _. __
226
Finance—Banking,
insurance,
and related business.
_ _ 1,453
Combinations—Predominant industry not asoertainable _ ___ 55
Tractive concerns
118
Total

5,099

Net income

Prior year
loss deduction from
Income
net income and profits Number
for net taxtax
able income

Deficit

61

$852, 451

$246, 658

$65, 280

34

$383, 268

165
1,034

3, 799, 719
8,158, 842

48,166
358, 294

446,698
809,346

123

3, 852,958
4, 279, 536

131

1,130, 344

13, 263

118, 390

883

6, 689, 871

240, 532

673, 207

30

641, 267

55,900

69,092

570
25
118

3,080

50,16.1, 660

2,112,588

5, 536, 205

2, 019

548
95

309, 316
3, 893,144
38, 870
22, 279, 976

HAWAII
Agriculture a n d related industries
Mining and quarrying

$8, 414, 654
1,104

Total manufacturing




$230, 646
5, 368

428, 916

1, 457, 082
30

276, 927
3, 323

6,376 j

17, 071

'""8~857"|

"5," 412

601, 981

75,093 j

4,173

12, 320
572,435

1,126 I
50,245 '

3,606
2,179

53, 056
'""86," 854"

2,499

168, 478

2,763
13,454,218 {

113

C onstruction
Transportation and other publicutilities
I 33
Trade
! 192
Public
service—Professional,
amusements, hotels, etc
i 27
Finance—Banking,
insurance
and related business
j 143
Combinations—Predominant in- |
dustry not ascertainable
I 13
Inactive concerns
! 18
Total.

$886, 447

12,122, 429
2,380

Manufacturing:
Food products, beverages,
and tobacco
Textiles and textile products
Leather a n d leather products
Rubber and rubber goods
Lumber and wood products - .
Paper, pulp, and products___
Printing and publishing
Chemicals a n d allied substances
Stone, clay, a n d glass products
Metal and metal products. __
All other manufacturing industries

$1, 242, 584

83
599,893 I 1,598,892

40

312, 691

599,240

17, 518

71, 386

6,323

26
124

1,945,399 .
'
3,595,540 |

15, 057
91, 382

238, 568
419,167

18, 795
300, 745

18

68,455 !
I
2,060,667 |

17,407

3,565

41, 520

93

33,233

238,179

192, 955

12

1,390,539 {

29,407

169, 215

10

31,529,816 i 2,046,481

3,625,419

607 I 393

214

1,109, 053

150

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing
for major industrial groups the number, net income, prior year loss, and tax paid
of corporations reporting net income; and the number and deficit of corporations
reporting no net income—Continued
IDAHO
Corporations reporting net income

Industrial groups

Total
number of
corporations Number

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages,
and tobacco
Textile and textile products..
Leather and 1 eather products.
Rubber and rubber goods
Lumber and wood products.
Paper, pulp, and products.. _
Printing and publishing
Chemicals and allied substances
_____
Stone, clay, and glass products. .
Metal and metal products.__
All other manufacturing industries

Net income

Corporations
reporting no net
income

Prior year
loss deduction from
Income
net income and profits Number
for net taxtax
able income

Deficit

165
422

74
43

$326,129
2,304, 651

$192,931
43,744

$7,539
278,053

91
379

$1,553,406
533,952

64
2

42
1

137,579
9,197

12, 893

9 187
900

22
1

146,614
7,814

41
2

24
2
16

842,278
7,927
39,147

101,320
74
2,202

17

• 850, 798
78,434

o

17,252

1,444
13,119

6
6

20,793
54,589

128, 246

63

1,176,294

8,695

6

21, 934

39, 696

16,392
200, 060

48
176

555,244
633,407

2
10
9

9

4
3

16,283
106, 209

2

2

1,500

Total manufacturing

157

94

1,160,120

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

12

6

107
500

59
324

203,228
2,079,374

112

69

166, 695

11,695

43

59,573

437

214

499, 903

38,522

28, 213

223

1,289,077

28
131

19

31,478

434

1,508

9
131

5,860

2,071

902

6, 845, 563

328, 220

. 680,401

1,169

5,828, 747

Total

12, 893

73 985

ILLINOIS
Agriculture and related indus234
tries
584
Mining and quarrying
Manufacturing:
Food products, beverages,
937
and tobacco
Textile and textile products. 779
Leather and leather products. 143
36
Rubber and rubber goods
Lumber and wood products . 475
Paper, pulp, and products.,_
149
Printing and publishing
1,013
Chemicals and allied sub560
stances
Stone, clay, and glass prod279
ucts
2,353
Metal and metal products
All other manufacturing industries
_
_ _ _ _ 760
_ _ _
Total manufacturing
7,484




118
210

$862,042
8, 647,800

$85,080
306, 670

$82, 670
1, 019, 793

116
374

$867, 614
11, 964, 698

599
472
86
25
352
101
672

78,597,189
15,153,185
4, 953, 488
717, 949
15,233,313
4,311,685
20,148, 906

7, 245, 828
321, 719
186, 911
38, 858
531,069
331,258
328,393

8, 842, 273
1, 772, 249
583, 982
81,519
1, 788, 475
472,380
2,376,179

338

11
123
48
341

18,320, 861
6,385, 645
2,247, 774
99,466
2,191,443
1,038,182
2,342, 922

329

53,874,470

240,514

6, 660, 922

231

3,301,478

199 18, 952, 406
1,427 139,545, 842

215, 895
4,094,038

2,313, 450
16, 747, 471

80
926

1,108, 737
28, 827,844

491

307
57

19, 516, 296

728,858

2,275,262

269

5,462, 296

4,753 371,004, 729

14,263,341

43, 914,162

2,731

71,326,648

151

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing
for major industrial groups the number, net income, prior year loss, and tax paid
of corporations reporting net income; and the number and deficit of corporations
reporting ?io net income—Continued
ILLINOIS—Continued
Corporations reporting net income
Total
number of
corporations Number

Industrial groups

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

Net income

936

675 $15,219, 745

1,379
7,480

923 99, 667.818
4,823 122, 060,577

Prior year
loss deduction from
Income
net income and profits Number
for net taxtax
able income
$757, 959 $1, 692,151
5, 694, 954
3,296, 841

11, 629, 761
14, 084, 425

2,491

1,503

25,560,895

970,315

2, 849, 256

4,162

2,876

62,367,495

1, 237, 755

7,125, 941

196
1,468

78

663, 093

21,230

69,515

26,414 15, 959 706, 054,194

Total._

Corporations
reporting no net
income

26. 634.145

Deficit

261

$2,443,460

456

14, 942,062
26,386,579

2,657
988
1,286
118
1,468

82, 467, 674 10, 455

7,876, 958
24,503, 596
1,344,558
2,930
161, 659,103

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
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




135
333

64
133

$220, 856
3, 441, 581

$3,018
279, 366

$19,144
376,315

71
200

$266,854
3, 095,037

454
120
20
17
324
44
227

297
68
11
10
214
31
145

7, 506, 089
3, 730,794
169, 590
351,472
6, 678, 344
1, 736, 371
2, 385, 768

174, 578
145,872
52, 436
103,169
94, 505
61,201

868,478
436,359
19, 547
36, 265
794, 577
201, 760
270, 543

157
52
9
7
110
13
82

1, 878,304
565, 749
209, 710
101,761
1, 486, 037
140,404
431, 721

163

99

4, 048, 226

123,843

479, 326

04

549,332

173
663

121
353

6, 553,222
28, 757, 056

17,752
802, 771

801, 718
3, 468, 860

52
310

409, 768
14, 088,420

208

116

3,453, 549

147, 283

399,427

92

1,109,727

2,413

1,465

65,370, 481

1, 723, 410

7, 776, 860

948

20,970,933

280

183

2, 760, 737

173, 876

292, 054

97

643
2,659

460
1,700

6,947, 894
16, 845, 786

239,856
337, 681

780,334
1, 783,135

183
959

624

390

2, 544,387

97,497

243, 809

234

2,358,175

870,243
1,974, 506
o, 431, 641

2,849

2,133

16,328, 219

497,999

1, 596,449

716

6,811,190

77
819

28

529, 647

6,470

62,167

49
819

124,910

6,556 114,989,588

3,359,173

12. 930. 267

4,276

41,903,489

10,832

152

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing

for major industrial groups the number, net income, prior year loss, and tax paid
of corporations reporting net income; and the number and deficit of corporations
reporting no net income—Continued.
IOWA
Corporations reporting net income

Industrial groups

Total
number of
corporations Number

Agriculture and related industries
_ . -_Mining and quarrying
Manufacturing:
Food products, beverages,
and tobacco
Textiles and textile products.
Leather and leather products
Rubber and rubber goods
Lumber and wood products.
Paper and pulp 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 deduction from
Income
net income and profits Number
for net taxtax
able income

Deficit

127
206

74
51

$376,273
740,664

$105, 508
38,290

$27, 245
81,426

53
155

$316,173
1,166, 535

377
45
12
7
69
16
160

223
29
6
3
40
5
109

5,717,487
539,989
70,154
86,532
3, 581, 042
67, 621
1,392, 641

250,979

653, 583
63,760
6,309
10,503
439, 805
6,395
154, 249

154
16
6
4
29
11
51

1, 565, 065
140, 596
79,957
85,830
304,336
149,418
340, 006

81

44

1,357,494

10,922

163,021

37

136,118

98
255

37
124

1,994, 595
6, 084, 071

13,641
158, 201

242,440
724, 670

61
131

783,175
1, 839, 660

12,942
19,927
9,410
26,531

97

Construction
Transportation and other public
utilities
Trade
P u b l i c service—Professional,
amusements, hotels, etc
Finance—Banking, insurance,
and related business
...
Combination's—Predominant industry not ascertainable
Inactive concerns

47

900, 012

19,761

101, 682

50

339,048

1,217

Total manufacturing

667

21,791,638

522,314

2, 566,417

550

5,763,209

143

2. 049. Q(\2

52, 335

237,495

60

464, 719

585
1,520

5,366,412
9, 581,247

8,907
363,473

586,863
904,208

294

1,137, 827
4, 592,325

443

272

758,740

59,103

52,839

2,903

1,709

8,973, 522

232,493

820, 840

88
544

32

93,417

6,798

7,563

1,194
56
544

8,961

Total

83

879
2,411

4,993

49,731,875 1 1,389,221

5,284,901

3,968

25,289, 572

$111,010

$14, 750
421, 375

17
223

$339,302
3, 371,479

406, 004
1,091
8,192

431,351
1,307
407

16, 764

10,861
10, 672
14, 926

891
171

519,049
11,244,040
83,860
1,835

KANSAS
Agriculture and related industries
Mining and quarrying.._
._

26
338

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




j

9
115

$128,512
3,699, 767

201
15
7
4
15
2
49

151
10
5
1
12
2
37

4,029,477
30,168
17, 596
1,263
118,481
85, 378
191,124

~~20," 975"

28

1, 835, 013

204, 003

201,055

22

985, 891
1, 633,101

40,203
25,472

115,112
194,335

39

46
25
503

13
327

76, 507

19, 223

5 ? 772

9, 003,999

741,927

985,798

549, 757
5, 121
9,101
5,634
239, 742
97,598
1, 957,153
137,174
609,841
12

39,472
3, 650,593

153

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing
for major industrial groups the number, net income, prior year loss, and tax paid
of corporations reporting net income; and the number and deficit of corporations
reporting no net income—Continued.
KANSAS—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
corporations Number

Corporations
reporting no net
income

Prior year

Net income

loss deduction from
Income
net income and profits Number
for net taxtax
able income

Deficit

55

27

$150,895

$14,922

$12,777

28

$138,977

387
1, 548

282
1,121

60, 359,625
6,555,904

4,524
565, 646

7, 517, 013
553,006

105
427

1,356, 298
2, 203,065

154

92

290,041

14,164

22,402

62

199,443

1, 812

1,198

4,382,107

127, 881

304,369

614

4,014,814

35
127

13

39,862

10,101

1,483

22
127

77,329
10

4, 985

3.184

84,610,712

1,, 590,175

9,832, 973

1,801

15,351,310

KENTUCKY

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




38
605

19
196

$197,346
3, 072, 927

$5,342
145,415

$21,303
339, 764

19
409

$32,833
6,152,850

307
65
21
3
131
41
79

210
35
9
1
86
3
73

3,828,539
916, 346
42, 720
419
3,611,054
8,697
697,493

115,683
6,388
674

429,446
107,738
4,102

90,609

428,521
409
75,856

97
30
12
2
45
?.8
6

751,017
373, 027
276, 573
29,470
583,811
260,380
20,391

75

46

789,197

153, 967

74,439

29

382,339

64
155

49
89

1. 713,100
3, 560,155

12,619
1,051,387

206, 788
301, 780

15
66

42,623
1,003,308

3,175

64

45

1,381, 507

65,059

159, 292

19

377, 047

1,005

646

16, 549, 227

1,499, 561

1, 788,371

359

4, 099,986

129

93

888,896

28,114

91,067

36

143,935

365
1,311

254
871

18,306,658
15, 059,836

42,234
128,600

2,251,818
1, 715,856

111
440

1,516,788
2, 548,836

361

214

2, 245, 666

13, 575

234, 677

147

579,446

1,120

905

8, 313,327

25, 552

865, 940

215

1, 773, 874

57
234

28

341,112

5,569

38,641

29
234

119,911
4,417

5,225

3,226

64, 974, 995

1, 893, 962

7, 347, 437

1,999

16,972, 876

154

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing
for major industrial groups the number, net income, prior year loss, and tax paid
of corporations reporting net income; and the number and deficit of corporations
reporting no net income—Continued
LOUISIANA

Corporations reporting net income

Industrial groups

Tojtal
number of
corporations Number

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

Net income

248
222

123
84

$718,914
804, 746

295
43 j
5 j
2 '
236
12
80

160
2,984,129
945, 362
25
22, 901
2
8.741
2
153 : 15,930,484
4
185,564
57
890,620

Corporations
reporting no net
income

Prior year
loss deduction from
Income
net income and profits Number
tax
for net taxable income

$119,753
79,053

$55,895
82,102

I
413,986
459, 861
134,013
3,582
19,597

296. 243
56,140
2,363
628
1, 900, 905
22, 359
100, 294

Deficit

125
138

$1,196, 732
1, 282, 279

135
18
3

4,119,690
664,982
45,472

83
8
23

1,986,652
241, 542
185,718

103

54

1, 474, 995

452, 970

129, 328

49

1, 763,143

25
84

12
44

66,014
714,425

39, 494
9,004

1,270
81, 090

13
40

136,924
376,399

36

24

171,938

6,290

16. 563

12

280, 592

921

537

23,395,173

1, 538,797

2,607,183

384

9,801,114

82

937.402

75, 803

96, 212

59

688,090

163 ! 4, 898, 587
1,016 14,343,706

59, 535

565, 098
1, 545,931

79
508

1, 517, 377
5,983, 821

141 I
242
1,524
224

145

1, 619, 770

1,205

764

7,480,148

98
330
5,155

29 i
2. 943

237,916
54,436,362

678,468

172, 341

79

1,030,998

796, 717

441

2,626,358

12, 782

69
330

611,162
248

2,811,317

5, 934, 261

2,212

24, 738,179

51, 902
109,993
98, 013

MAINE
Agriculture and related industries.
Mining and quarrying
M anuf acturing:
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




100
65

53
16

$404, 897
181, 547

$25, 386
47, 240

$39,132
14, 620

47
49

$898, 215
849, 262

127
74
45

75
47
25

939, 482
7, 363, 224
2,177, 799

38, 490
91, 094
11,111

100,801
895,168
268,104

126
17
60

60
10
38

1, 412, 613
158, 967
135,253*

52, 424
102, 775
19,318

161, 569
5,734
8,451

52
27
20
1
66
7
22

296,488
653,427
334,959
3,901
2, 091,272
144,324
48,403

41

21

486, 609

58, 364

20

36, 701

17
74

9
30

494, 250
145, 019

60, 495
11,391

8
44

46, 704
777,158

14, 803

43

26

241, 874

6,137

25, 830

17

1, 252, 811

625

341

13, 555, 090

336,152

1, 595, 907

284

5, 686,148

155

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing
for major industrial groups the number, net income, prior year loss, and tax paid
of corporations reporting net income; and the number and deficit of corporations
reporting no net income—Continued
MAINE—Continued
Corporations reporting net income
Total
number of
corporations

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
__.

Number

Net income

Prior year
loss deduction from
Income
net income and profits
for net taxtax
able income

79

51

$201, 742

$2,127

$16,031

372
1,001

286
656

9, 520, 862
3, 593, 762

12, 416
74, 361

1,152, 937
326, 993

Corporations
reporting no net
income

N u
b ef

Deficit

28

$984,868

86
345 |

1, 024, 933
1,350,657

139

483, 047

32, 834

36,171

72

241,167

600

398

3, 310,175

116, 403

343, 062

202

1,168,526

61
330

26

96, 691

3,444

Total - .

211

1,966

31, 347, 813

8,979

35 i
330

614,832
7

646, 919

3, 533, 832

1,478

12,818,615

MARYLAND
Agriculture and related industries
M ining 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
_.
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

$95,673
1, 038, 983

$2, 313
17, 631

$7, 758
122,200

37
106

$203, 967
1,437,287

245
141
24
6
87
26
141

156
74
16
3
54
22
99

3, 297, 946
1, 716,101
572, 953
27, 205
1,100, 303
261, 751
2, 230, 204

174, 398
190, 644
6,908

367, 276
178, 973
68, 315
3,358
128,068
24, 880
261, 612

89
67
8
3

I

1,169, 031
2,070, 678
186, 905
13,795
727, 060
49, 215
213,071
1, 256, 779

10, 427
37, 365
28, 471

3

98

51

3,093, 035

18,028

379, 632

42

74
205

50
115

2, 069,162
8,126,144

59,974
49, 838

243,675
992, 575

137,417
1,822, 770

9, 867, 273

71

38

547, 810

21, 943

58,885

47
90
24
33

678

23,042, 614

597, 996

2, 707, 249

440

212

133

3, 424, 525

239, 807

378, 401

79

529,415

270
1,110

152
676

24,164,141
13, 945,142

49, 503
256,456

2, 994, 744
1, 603, 032

118
434

1,063,447
4, 036,103

2, 220, 552

11

334

206

2, 404, 342

53,092

267,133

128

419, 348

1,379

967

14,932, 087

'115,802

1, 714, 573

412

4,122, 767

91
479

55

445,328

2, 513

51, 821

36
479

102, 925

5,202

Total




24
42

1,118

Total manufacturing

93921—26

61
148

2,933

83,492,835

1, 335,113

9,846,911

2,269

21, 782, 532

156

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing

for major industrial groups the number, net income, prior year loss, and tax paid
of corporations reporting net income; and the number and deficit of corporations
reporting no net income—Continued
MASSACHUSETTS
Corporations reporting net income
Industrial groups

Total
number of
corpo- Numrations ber

Agriculture and related indus272
tries
311
Mining and quarrying
M anufactur ing:
Food products, beverages,
and tobacco
420
Textiles and textile products . 934
Leather and leather products- 672
73
Rubber and rubber goods
Lumber and wood products.. 241
184
Paper, pulp, and products
Printing and publishing . _. 476
Chemicals and allied substances
324
Stone, clay, and glass prod143
ucts
1,287
Metal and metal products
All other manufacturing in432
dustries
5,186
Total manufacturing
650
C onstruction
Transportation and other public
780
utilities
5,109
Trade, .
. .
Public service—professional,
1,221
amusements, hotels, etc
Finance—banking, insurance,
2,600
and related business
Combinations—predominant in142
dustry not ascertainable
830
Inactive concerns.
17,101
Total..

Net income

Corporations
reporting no net
income

Prior year
loss deduction from
Income
net income and profits Number
tax
for net taxable income

Deficit

140 $17,030, 212
69
5,993,800

$245,192
279, 551

$2,077,115
709,153

132
242

$914, 638
7,719,175

228
447
342
40
161
113
301

11,032,577
33,466, 696
9, 752,495
7,121,086
3, 807, 329
16, 648, 422
8, 205, 584

229, 360
721, 214
1, 212,477
41,073
215,192
139, 605
106, 561

1,319, 989
4, 027, 660
1, 016, 565
879, 652
421, 681
2, 050, 653
966, 766

192
487
330
33
80
71
175

2, 707, 750
58, 586, 879
8, 632,165
886,979
718,287
2, 842^ 925
1, 302, 521

158

12,453, 962

121, 367

1, 515,455

166

3,933,034

84
638

1,448, 254
49,153, 777

84,331
863, 099

156,158
5,950, 929

59
649

812, 992
13, 598, 809

245 10, 976, 537
2,757 164,066,719

195, 529
3, 929,808

187
2,429
2*24

4, 072,970
98, 095, 311
1,810, 032

266
2,053

2, 046,032
15, 095, 303

426

5, 908, 786

561,894

1,312,411
19, 617, 919
595, 205

514
3, 056

49, 673, 658
58, 255, 034

5, 555, 240
989, 070

5,447, 508
6, 543, 749

713

9, 813, 507

496, 344

1,058,701

508

2,737, 566

1,690

41, 281, 900

1, 215, 342

4, 730,432

910

44,665,474

47

185,975

6,181

16, 292

9,412 352, 209, 591

13, 278, 622

40, 796,074

95
830
7,689

571,148
1,778
173, 656,457

MICHIGAN
Agriculture and related industries
__
...
Mining and quarrying

281
161

Manufacturing:
Food products, beverages,
and tobacco
427
Textiles and textile products . 141
39
Leather and leather products.
11
Rubber and rubber goods._ _
Lumber and wood products. 315
73
Paper, pulp, and products. _.
315
Printing and publishing
Chemicals and allied substances
. . . _ _ 163
Stone, clay, and glass products
. _
141
Metal and metal products___ 1,221
All other manufacturing industries
. . . 293
Total manufacturing- _ _ 3,139
431
Construction
Transportation and other public
524
utilities . .
3,211
Trade
Public service — Professional,
amusements, hotels, etc
759
Finance—Banking, insurance,
and related business
3,118
Combinations—Predominant i ndustry not ascertai nable _ _.
116
Inactive concerns.
1,038
Total
12, 778




124
47

$2, 092,482
3,812,511

$165, 851
19, 989

$227,277
468, 804

157
114

$2,271,067
1, 753,838

246
69
21
5
201
45
226

13,316,050
1, 740, 664
529, 745
199, 882
9,221,740
5,278, 523
9,405, 679

228,007
35, 707
138, 814
4,630
431,204
248,125
68, 551

1,601,916
202,259
45,952
23,633
1,073,984
624,296
1,130,311

181
72
18
6
114
28
89

1,690,949
1,417,499
813,330
6,943
1, 868,938
1,127,374
326,180

103

15,338, 716

51, 772

1, 897,156

60

855, 632

88
5,390,178
672 308,957,120

13,459
1,123, 820

660, 720
38,207,172

53
549

366, 768
17,480,942

176
7,631.806
1,8J2 1377,010,1U3
5,271,065
301

174,283
2, 518, 372

117
1,287

327, 797

908,176
46,375,575
569,139

130

1, 739,121
27, mi, 676
1,215,114

357
2,158

138,632
1,028,031

2,102,000
5,656, 691

167
1,053

7,923,712
7,335, 673

17,630,059
49,148,261

452

7,048, 885

95,293

797, 773

307

1,883,283

2,092

34, 805, 659

658,166

3, 537, 862

1,026

13, 701, 379

46

1,120, 988

134,136

70
1,038
5,349

185,182
195

7,429 497, 940, 013

4,952,131

59, 869,257

63,963,119

157

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing
for major industrial groups the number, net income, prior year loss, and tax paid
of corporations reporting net income; and the number and deficit of corporations
reporting no net income—Continued
MINNESOTA

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.

Total
number of
corporations Number

Prior year
loss deduction from
Income
net income and profits Number
for net taxtax
able income

Deficit

249
326

112
98

$696,082
3,283,090

$174,986
129, 709

$50, 685
381,324

137
228

$1,156,540
2,357, 539

540
117
18
3
126
27
267

403
77
12
1
77
21
184

16, 809, 777
1,505,092
324,556
2, 891
4, 638, 603
1,667,402
3,029, 267

287, 340
46,14]
25,374

2,016,800
171,007
35, 792
111
525, 793
201, 794
346,907

137

79

45

5, 633, 265

316, 608

659, 365

49
6
83
34

2,077,672
510,292
595,258
97,682
603,909
971,993
448,118

108
319

53
178

1,694, 908
4,055,674

16,317
189, 633

201,307
457, 513

55
141

347, 553
28,455
20,180

1

187,332
180,730
1,416,409

140

79

2,989,517

22, 683

359, 906

61

478,130

1,744

1,130

42, 350, 952

1,300,284

4, 976, 295

614

7, 567, 525

171

2, 978,146

174,069

324,310

98

('44,036

303

26,250,911
23,375, 737

17, 875
1, 261,671

3,241,306
2,432,49i

141
897

4,662,887
8,158, 621

Construction _ _
269
Transportation and other public
utilities _
_
_. _ _ _ 444
TradePublic
service — Professional, 2,781
amusements, hotels, etc
..
489
Finance—Banking, insurance,
and related business
_
3,391
Combinations—Predominant industry not ascertainable
_
97
inactive concerns
1,010
Total

Net income

Corporations
reporting no net
income

10 800

1,884

1,818,099

15, 221

181,791

191

849,0C0

10, 983, 209

238,101

1,100,651

1,636

15,645,6(54

108,417

2,674

9,182

65
1,010

289,734
1, 767

5,783 111,844,643

3,314, 590

12, 698,035

5,017

41,333,313

298
1,755
32

MISSISSIPPI
Agriculture and related industries
Mining and quarrying

132
13

Manufacturing:
Food products, beverages,
and tobacco
. . ___
112
Textiles and textile products.
14
Leather and leather products1
Rubber and rubber goods
Lumber and wood products _ 151
Paper, pulp, and products.. _
2
Printing and publishing
' 27
Chemicals and allied substances
46
Stone, clay, and glass prod11
ucts __ __
Metal and metal products _
15
All other manufacturing industries .
10
Total manufacturing




389

98
4

$544,759
55, 892

$11 002
721

$49 364
6,146

34
9

$2,673,312
54,789

81
3

776,424
12, 326

147, 905

63,265
791

31
11
1

102,335
514, 036
1,148

96

4,443,331

229, 342

515,410

22

96, 529

8,653

55
2
5

1,184, 984
56, 3.">2
13,652

20

720, 924

59, 223

26

773, 743

8
12

40,764
375,661

3, 313
45, 218

3
3

5,213
8,683

7

69, 760

249

6,535, 719

232,634

7,096
609, 881

3

32,796

702, 999

140

2,692,942

158

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing
for major industrial groups the number, net income, prior year loss, and tax paid
of corporations reporting net income; and the number and deficit of corporations
reporting no net income—Continued
MISSISSIPPI-Continued
Corporations reporting net income
Total
number of
corporations Number

Industrial groups

Construction._ _ ._.
_
Transportation and other public
utilities"
Trade.
Public service — Professional,
amusements, hotels, etc
Finance—Banking, insurance,
and related business
Combinations—Predominant industry not ascertainable.
Inactive concerns.

Net income

15

9
73

687

488

1,125, 074
2, 968, 399

77

45

492
19
52

332

1,977

Total

Prior year
loss deduction from
Income
net income and profits Number
for net taxtax
able income

$36,931

101

1,305

7

Corporations
reporting no net
income

Deficit

$2, 913
$19, 579
31,433

6

$18, 920

127, 290
276, 314

28
199

132, 707
1,121, 092

144, 747

1,800

10,453

32

72, 963

1, 728, 822

19,977

154,507

160

3,316,241

5, 667

12
52

2, 088, 251

694, 396

1,335,653

672

12,171, 217

57, 072
13,197,415

MISSOURI

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




202
481

91
133

$648,632
6,134,153

$28, 926
139,529

$64,864
733,493

111
348

$1,606,161
4, 595, 019

475
262
76
12
215
51
371

303
180
37
6
134
31
245

28, 969,077
4, 335. 208
19, 670, 700
17, 047
11,693,783
674, 598
3, 724,887

214, 325
115, 504
97,829
2,176
104, 697
18,433
96, 929

3,486, 533
496,764
2, 383,603
579
1,428, 580
76,643
416,969

172
82
39
6
81
20
126

3, 224,994
681, 601
884,165
32,807
3, 360,871
348, 587
643, 946

254

141

9,177, 263

24,098

1,127,829

113

5,915,611

127
593

82
331

5,149, 282
14, 482, 385

52,140
471,335

625,668
1, 937,078

45
262

229, 72C
3,345, 666

140

6,115, 766

71,697

734, 889

100

821,108

1,630 104, 009, 996

1, 269,163

12, 715,135

1,046

19,489,076

240
2,676
436

311

2, 516, 947

89,312

251,288

125

864,507

670
4,100

436
2,656

40,992,590
41, 838,808

3,443,135
1,083, 035

4, 522,009
4,666, 820

234
1,444

2, 736, 932
9,833,797

954

560

4,444, 870

52, 852

465,333

394

2, 929,614

4,614

3, 044

24,953, 814

413, 763

2,581,306

1,570

13, 904,085

123
883

45

359,490

5,198

39, 092

78
883

289, 396
33

8,906 225,899, 300

6, 524, 913

26,039,340

6,233

56,248, 620

15,139

159

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing
for major industrial groups the number, net income, prior year loss, and tax paid
of corporations reporting net income; and the number and deficit of corporations
reporting no net income—Continued
MONTANA
Corporations reporting net income
Total
number of
corporations Number

Industrial groups

Agriculture and related industries
Mining and quarrying-.. . _
Manufacturing:
Food products, beverages,
and tobacco
Textiles and textile products_
Leather and leather products.
Rubber and rubber goods
Lum ber 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 asnertainable.
Inactive concerns. ....
_ _
_

Net income

Corporations
reporting no net
income
|

Prior year
loss deduction from
Income
net income and profits
tax
for net taxable income

283
435

112
60

$497, 322
209, 738

$211, 081
4,776

$17,660
20,088

87
2
1
1
14

48

362,442

4,962

36, 446

8

137,063

48

31

106, 766

15

9

16
19

10
10

15,977

171
375

39 i
2
1
1
6

$1, 517, 380
2, 287,652

136,568
6,423
3,008
22,374

4,819

17

96,402

182, 071

21, 545

6

40,770

19, 259
18, 914

2, 733

1,124
935

6
9

26,583
40,849

4 ;

4,206

80,846

91 !

377,183

20 !

25, 818

5

1

1,036

208

117

827, 551

33, 513

63, 265

19

15, 926

2,896

78
603

2, 776, 664
2,603,166 ~"~i54~557~

339, 506
202, 538

205

119

1, 023, 926

17, 860

111,938

86

246,685

879

367

924, 335

28,192

64,261

512

2,151,727

47
857

14

22, 595

4,028

Total....

39
140
935

1,489

8, 948, 562

62
332

136,700
334,789
1,634,968

1,286

33 '
857

58,202
20,587

465, 905

841,019

2,539 ,

8,765,873

NEBRASKA
Agriculture and related
tries
Minin g and quarrying

indus-

Manufacturing:
Food products, beverages,
and tobacco
„.Textiles and textile products _
Leather and leather productsRubber a n d rubber goods
Lumber and wood products .
Paper, p u l p , a n d products. __
Printing and publishing
Chemicals a n d allied substances
Stone, clay, a n d glass products
Metal and metal p r o d u c t s . _ .
All other manufacturing industries
Total manufacturing




97
46

48
14

$251, 003
511,011

$25,199

$22, 099
62, 457

49
32

$660,252
114,232

131
19
8
3
12
1
80

79
8
6
1
8
1
50

3,790, 358
19, 558
37,376
24,417
131,755
702, 601
858,357

61, 340

454,867
1,369
3,634

354, 343
1,218,617
455,180
55, 759
19,373

117, 742

15, 349
87, 825
84, 390

52
11
2
2
4
30

144,691

35

18

90, 539

371

8, 084

17

244, 847

37
73

24
34

154, 053
506, (323

40, 813

14, 870
53, 146

670
24,417

26

15

166, 256

7,197

17, 374

425

244

6,481,898

252, 550

740, 908

13

50,899

39

192,264

11

128,700

181

2,864,673

160

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing
for major industrial groups the number, net income, prior year loss, and tax paid
of corporations reporting net income; and the number and deficit of corporations
reporting no net income—Continued
NEBRASKA—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
number of
corporations Number

Prior year
loss deduction from
Income
net income and profits Number
for net taxtax
able income

Net income

77

58

$841, 037

$54,192

$89,704

19

$117,265

301
1,514

234
1,056

4, 026, 988
9, 002,330

28, 581
340,441

472,676

67
458

85, 717
5,437,724

204

130

619, 081

110, 142

1,752

1,103

5,115, 550

257, 049

21
242

9

65,016

8,715

4,679

Total . . - _

Deficit

2,896

26,913, 914

888,127

74

270, 000

649

3,462, 065

4,286

12
242

104,189

1, 076, 869

2, 762,866

1,783

13,116,117

$37, 532

$12, 590
17, 503

48
379

$1,416,088
1, 337,316

6,514

791

6

9,431

5

126, 776

2,210

6

18, 390

4

24,116

1,205
671

2

1,013
35, 477

2

39

26

215, 242

45,913
436, 696

NEVADA

Agriculture and related industries
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. .

. . ._




69
416

21
37

$158, 536
166, 052

16

10

23, 917
j

5
15

9

26, 542

4
3
2

1
1

11, 637
7,367

21

69,463

6,514

4,877

19,110

9, 216

2

3,646

3,089

8,982
49, 902

16
34

58, 575
100, 605

2
47

j

8

6

97, 730

37
150

21
116

95, 959
574,716

45

26

79, 436

6,121

19

72, 957

115

75

391,166

6,254

35,231

40

144,326

10
152

4

28, 694

526

2,736

6
152

28,926
556

1,049

327

1, 661, 752

73,025

147,158

722

3, 378, 237

161

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing
for major industrial groups the number, net income, prior year loss, and tax paid
of corporations reporting net income; and the number and deficit of corporations
reporting no net income—Continued
NEW HAMPSHIRE
Corporations reporting net income
Total
number of
corporations Number

Industrial groups

Agriculture and related industries .
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.,
^aper, 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

._

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

Net income

22
10

11
3

$13, 265
9,556

28
57
47
2
66
22
24

S

111, 342
911,969
511, 755
28, 316
343, 605
1,155, 570
258, 659

20

%

Prior year
loss deduction from
Income
net income and profits Number
for net taxtax
able income

6
54

8

42, 519
3,993

75,707
18, 385
622,963

Deficit

$464
621

11
7

$70,389
34, 390

11,049
104, 866
60, 741
3,540
35, 082
142,147
29, 393

9
28
27
1
34
8
6

48, 989
743,685
583,895
2,258
421,164
89, 524
18, 641

8,945

$2,394

6

31, 458

1,798
73, 320

4
27

7,740
710, 205

18
14

Corporations
reporting no net
income

19, 724

25

2
27
17

484, 211

57, 737

8

78,162

345

187

4, 522,482

69, 444

528, 618

158

2, 735,721

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




15

59, 529

5

21, 518

1, 571, 289
1, 268,899

10,184
3,208
22,110
71,412

3,317

87
179

182, 031
116,954

28

472,871
398,050

73

35

87,684

840

5,296

251

183

969, 286

3,789

89,183

15
63

4

33,906

1,175

704

8, 535, 896

NEW

Total

20
115
261

JERSEY

82
38

167, 888
463, 679

3,356

68
11
63

180,173

929,840

471

4,392, 440

27,934

147
110

76
51

$843, 503
907, 667

$32, 342
11, 706

$90, 629
103, 570

71
59

$925,799
386, 530

339
848
113
85
133
88
258

194
431
63
43
103
58
177

18, 893, 652
30, 234, 420
2, 424, 852
2, 367, 209
2, 618, 416
2, 289, 290
3, 958, 099

155, 912
1, 087, 588
109, 746
252,196
14, 618
29, 720
65, 506

2, 314, 246
3, 587, 072
280,776
259, 030
311, 540
272,191
531, 646

145
417
50
42
30
30
81

9, 907,807
9, 534,983
1, 349, 339
1, 403, 277
388, 368
612,722
606,179

309

161

7, 328, 372

68, 713

887, 510

148

1,965, 765

231
1,055

154
592

5, 392, 222
56, 092, 831

312,198
977, 093

614, 569
6, 820, 456

77
463

922. 27S
8,136,108

187

8, 940,106

50, 523

1, 084, 327

130

2, 862, 653

2,163 140, 539, 469

3,123, 813

16, 963, 363

1, 613

37, 689,480

317
3,776

162

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing
for major industrial groups the number, net income, prior year loss, and tax paid
of corporations reporting net income; and the number and deficit of corporations
reporting no net income—Continued
NEW JERSEY—Continued
Corporations
reporting no net
income

Corporations reporting net income

Industrial groups

Total
number of
corporations Number

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

809
678
2,856

Net income

Prior year
loss deduction from
Income
net income and profits
for net taxtax
able income

Number

$425, 845

$457, 990

227

$2, 344, 958

132, 396

2, 656, 593
4,802, 989

231

2,019,863
5, 323, 647

582 ! $4, 876, 581
447
1,905

21, 905, 477
41.399.963

912

555

4, 668, 239

4,057

2,754

45, 200, 385

102
782

47

184, 716

14, 229

8,580 260, 526, 000

441, 386
329, 225
730, 551
4,689

460,142
5,136, 426
17, 211

Deficit

951

2, 352, 309

357

8, 206,499

1,303

414, 360
2,166

5, 231, 953

30, 688, 913

55
782
5,649

$7, 624
13, 649

$35, 166
26, 797

61
108

$1,002, 661
312, 855

1,622

13

102, 962

59, 665, 611

NEW MEXICO
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




98
124

37
16

$340, 807
237, 392

27

14

34, 579

11

6

370, 346

39, 923

5

57,196

20

10

20, 242

939

10

60, 961

3

1

14,121

1, 515

2

53,884

4
2

2
2

2,318
4,753

28
250

2

6,508

2

828

40,963

44, 277

34

282, 339

63

5

15, 685

12, 527
136, 356

16
82

40, 963

2
69

35 |

446,359

10

5

6,962

39
242

23
160

200, 451
1, 373,998

76, 578
48, 480

l

50. 234
474.710

65

45

67,174

9,933

2,547

20

62, 777

225

88

199,450

5,377

13,152

137

1, 211, 810

11
154

4

1,359

7
154

28,145

1,037

413

2,873, 952

624

3, 441, 216

202, 604

270, 885

163

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing
for major industrial groups the number, net income, prior year loss, and tax paid
of corporations reporting net income; and the number and deficit of corporations
reporting no net income—Continued
NEW YORK
Corporations
reporting no net
income

Corporations reporting net income

Industrial groups

Total
number of
corporations Number

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

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
93921—2




tion from
Income
net income and profits Number
for net taxtax
able income

Deficit

$36,665
484,919

$140,281
6,443,977

284
665

$4,988,981
85,630,200

1,590
4,660

956 135,964,468
2,759 73, 725, 217

4,104,120
1,473,412

16,392,981
8, 631,677

634
1,901

16,405,450
41,206,027

540
113
799
506
2,182

323
52
522
334
1,310

12,077, 704
10,099,485
10,057,402
22,838,013
46,314, 524

277, 295
192,799
191,101
3,953,273
624, 234

1, 284, 846
1,236, 875
1,177,540
2,314,755
5, 525, 535

217
61
277
172
872

8,170, 530
8,075,524
3,479, 272
5,553,181
9, 632,765

177
235

1,337

775 194,895,200

715, 327

24,182,285

562

17, 111, 864

528
3,498

337 21,903,858
2,015 356,081,212

451,002
5, 294,742

2,348,958
43,558,943

191
1,483

2,048, 789
46,785,916

2, 296,966

5,898, 657

660

11,459,950

1,548

888

50,509,034

17,301 10,271 934,466,117

19, 574,271 112,553,052

7,030 169,929,268

25, 559, 844

2, 899, 206

2,450,327

1,302

13,054, 562

2,129 438, 782, 203
10,411 262,145, 899

8, 292,146
6,781,374

53,433,267
28,694,131

1,475
6,876

46,270, 661
74, 598,090

2,398

17,476,908

2,367

75, 258, 363

1,888,928

8,741,347

14,454 298,093,626

12, 247, 632

33, 202,460

8, 266,447

4,361,961

450,466

3,044

318

75, 043 43,406 2,096,541,720
NORTH

Agriculture and related industries
Mining and quarrying

Net income

$1,378,660
52,590,561

461
900

Construction
3,669
Transportation and other public
3,604
utilities
17, 287
Trade
Public service — Professional,
5,442
amusements, hotels, etc
Finance—Banking, insurance,
21, 927
and related business
Combinations—Predominant in697
dustry not ascertainable..
3,755
Inactive concerns
Total

Prior year
loss deduc-

7,473 104, 858, 763
379
3,755

3, 507,058
1,569

56, 567,102 246,109,308 31,637 520,316,060

CAROLINA

160
49

72
14

$122, 730
245,741

$12,021
4,616

$4, 501
27, 932

88
35

$288,460
137,145

220
459

144
194

29, 822,477
9, 207,143

20,039
89, 892

3, 700, 800
1, 046,185

76
265

471, 928
9, 814,956

11
4
294
10
103

5
1
184
8
55

88,151
1,787
4,101, 948
40,142
550, 731

76, 626

830

46, 017

6
3
110
2

7,808

478, 947
3,499
59,911

118,931
7,502
1,515,078
45, 921
177, 570

81

46

1, 038, 985

55, 269

116,342

35

765, 947

57
77

44
39

654, 263
377,134

30,123
23, 209

70, 392
38, 581

59,198
221, 588

13,334,335

48

49

24

318, 673

2,415

35,443

13
38
25

1,365

744

46, 201, 434

351,398

5, 550,930

621

135,716

164

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing
for major industrial groups the number, net income, prior year loss, and tax paid
of corporations reporting net income; and the number and deficit of corporations
reporting no net income—Continued
NORTH CAROLINA—Continued
Corporations
reporting no net
income

Corporations reporting net income

Industrial groups

Total
number of
corporations Number

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

108

75

I
Net income

Prior year

loss deduction from
Income
net income and profits Number
tax
for net taxable income

Deficit

$531,486

$12,725

$50,770

33

$287,058

389 I 236 19, 842, 796
1,897 1 1.265 8,385,035

22,126

2,454,751
808,215

153
632

473,416
2, 638,952

337

166

775, 674

1,443

927

7,040,890

60
277

30

585,737

6,085 1 3,529

83, 731, 523

218, 676
19, 501
90,031
108,035
839,129

69,778

171

277, 549

703,907

516

1, 839,789

55,528

30
277

212,710
436

2,556

19,489,850

9, 726,312
I

NORTH DAKOTA
Agriculture and related industries
Mining and quarrying.
M anufacturing:
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
Public service—Professional,
amusements, hotels, etc
. .
Finance—Banking, insurance,
and related business.
Combinations—Predominant
industry not ascertainable
Inactive concerns
Total




91
32

36
9

$70, 585
108,459

$9,000
171,110

$3,520
11, 605

55
23

$347,774
185,534

46
2

26

140, 590

27,104

10,077

I

2,247

1

20,080
38
735

20
2
1

55, 694
1,708

2

4

19,542

33

68,461

4,488

17

76,360

2

1,317

3

8,145
11,600

443
907

4
5

8,264
5,849

2

837

18,162

57

169,571

5
50
2
7
9
3

1

450

128

71

250,099

27,104

20

12

92,685

30, 919

5,797

8

21,650

153
1,196

99
880

251,899
4,186,407

5!
143,390

22, 574
352,812

54
316

134,169
955,123

124

76

83, 275

22

2,455

48

86,802

1,187

407

645,107

68,945

26,256

780

2,850,145

31
122

11

11,090

216

20
122

27,900

3,084

1,601

5,699, 606

443, 397

1,483

4, 778,668

450, 541

165

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing
for major industrial groups the number, net income, prior year loss, and tax paid
of corporations reporting net income; and the number and deficit of corporations
reporting no net income—Continued
OHIO

Corporations reporting net income
I

Industrial groups

Agriculture and related industries
Mining and quarrying

Total
number of
corpo-)
rations! NumI ber

243
938

Manufacturing:
Food products, beverages,
and tobacco
Textiles and textile products.
400
Leather and leather products
139
Rubber and rubber goods
109
Lumber and wood products.
336
Paper, pulp, and products.._
122
653
Printing and publishing
Chemicals and allied substances
424
Stone, clay, and glass products
446
Metal and metal products__. 2,135
All other manufacturing in520
dustries—
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

123
321

Net income

I Prior year
loss deduction from j Income
net income j and profits Number
i for net taxtax
| able in!
come

13, 504,323
10,172, 796
4, 352,053
30,920,176
7,029, 679
8,469, 537
16,381, 681

279

$908,177
18, 531,338

297
162
62
48
106
41
220

4,164, 261
2,370, 702
1,859, 224
1,416,413
1,269,484
422, 934
2,085,107

2, 752, 616

145

2,178,959

732, 700 2, 343, 333
1, 516, 966 14, 220, 321

156
943

2, 559, 773
44,074,670

$23, 344
$59, 204
204,790 j 1,059,312

223,104 1, 587, 319
216, 705 1,209, H 6
134,472
517, 793
10, 645, 622 2, 528, 539
63, 846
835, 676
209, 850 1,020,068
234, 201 1, 950, 698

22, 762,186

290 19, 781, 221
1,192 116, 376, 263
319

442, 355

230, 761

3, 295,310

201

9,585,491

14,650,582 j 32,261,599 2,381

71,987,018

26,917,294

6,052 j 3,671 276, 667,209

Deficit

120
617

$672,458 !
8,961,278 |

471
238
77
61
230
81
433

Corporations
reporting no net
income

914

7,120, 714

675, 323

303

3,043,832

1,022
5,703

698 41,436, 486
3, 690 . 54, 949,437

55, 670

5,084, 374
324
6, 210, 665 2,013

5, 517, 715
16, 738,940

1,400
5,234
193
1,055

815 j 8,173, 476

1,
270,898

3,370 | 44,363,122 1,173,095
70

465, 971

22,754 113, 369 1442,810,151

859,099

585

2,987,652

4,849, 650 1,864

24,349,323

123
1,055

488,081
8,828

18,158,104 51,129, 974 9,385

144, 560,904

19, 517

47,146

OKLAHOMA
Agriculture and related industries
__
__ __ __
Mining and quarrying. __

111
1,078

81
396

$1, 298, 465
11, 887, 528

$145, 334
1, 562, 329

$129, 977
1, 248,452

30
682

$479, 549
28,132, 861

%
3

1,128, 950
36, 290
4,928

154, 872
4,519

107, 607
2,872
107

38
7

12
1
56

180,118
6,058
1,384,160

2,294
11,287

19, 724
507
164, 298

164, 360
215, 916
39, 425
4,003
49,465

109

43

5,156, 998

1, 369,076

469, 540

32
86

15
38

212,170
602, 538

15,125
42, 632

22, 081
65,022

17
48

22

18

138, 025

18, 262

12, 638

4

15, 606

499

279

8, 850, 235

1, 618, 067

864, 396

220

4, 712,336

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




122
16
6
1
18
1
86

1
6
30

175, 832
3, 357, 845
277,831
412,053

166

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing
for major industrial groups the number, net income, prior year loss, and tax paid
of corporations reporting net income; and the number and deficit of corporations
reporting no net income—Continued.
OKLAHOMA—Continued

Corporations reporting net income

Industrial groups

Total
number of
corporations N u m ber

Construction
_ _ 165
Transportation and other public
244
utilities
1,503
Trade...
P u b l i c service—Professional,
amusements, hotels, etc
291
Finance—Banking, insurance,
and related business
1,237
Combinations—Predominant industry not ascertainable
40
Inactive concerns
561
Total

5,729

Corporations
reporting no net
income

Prior year
loss deduction from
Income
net income and profits Number
for net taxtax
able income

Net income

Deficit

98

$1,138, 520

$59, 549

$119,682

67

$582, 837

157
1,030

5, 377,183
7,290,918

146, 345
385, 640

636,136
688, 660

87
473

940,193
2, 576, 714

187

747, 577

68, 512

104

361, 938

676

2,487, 827

226, 502

203, 798

561

4, 746,093

25

143, 717

44, 899

9,654

15
561

37,437
1,840

2,929

39, 221, 970

4,188, 665

3, 969, 267

2,800

42, 571, 798

OREGON
Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages,
and tobacco
Textiles and textile products .
Leather and leather products.
Rubber and rubber goods
Lumber and wood 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




329
176

118
27

$1, 720, 351
149, 639

$167,419
2,168

$181, 333
14,177

211
149

$2, 221, 474
440,977

249
47
14
5
264
6
111

150
34
7
2
125
4
78

2, 005, 374
448, 515
29,359
7,754
6, 296, 286
651, 813
778, 208

275, 809
5,253

194,073
50, 884
2,716
469
753, 919
80, 977
83, 589

99
13
7
3
139
2
33

963, 598
92, 383
21,357
1,043
4,025, 613
40, 754
273, 666

36

13

110, 675

2,705

12, 042

23

170, 571

41
129

25
74

580, 919
406, 815

7,149

68, 518
37, 846

16
55

84, 221
207, 835

150, 588
6,230

38

18

72, 382

1,557

5,423

20

28, 006

.940

530

11,388,100

449, 291

1, 290,456

410

5, 909, 047

127

78

539, 454

9,268

54, 212

49

218, 775

398
1,162

216

3, 039, 673
7, 283, 571

5,663
253,214

351,144
752, 673

182
385

809,955
2,053, 374

433
1,293

777
272
695

45
744

20

5; 647

2, 733

1, 525, 921

22, 800

152,004

161

504, 991

3, 094, 955

129,104

269, 972

598

28, 659, 916

40, 639

25
744

37, 735

3,106, 610

2,914

40, 856, 244

346, 701
i

29, 088, 365

" ~

1,038, 927

167

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing
for major industrial groups the number, net income, prior year loss, and tax paid
of corporations reporting net income; and the number and deficit of corporations
reporting no net income—Continued
PENNSYLVANIA

Corporations reporting net income

Industrial groups

Agriculture and related industries
Mining and quarrying

Total
number of
corporations N u m ber

198
2,136

Manufacturing:
Food products, beverages,
954
and tobacco
Textiles and textile products. 1,126
Leather and leather products.
157
Rubber and rubber goods
30
Lumber and wood products..
387
Paper, pulp, and products.._
163
Printing and publishing
577
Chemicals and allied substances
543
Stone, clay, and glass products
499
Metal and metal products.__ 1,867
All other manufacturing industries
540
Total manufacturing
Construction..
_ . .
Transportation and other public
utilities
Trade
Public
service—Professional,
amusements, hotels, etc
Finance—Banking,
insurance,
and related business
Combinations—Predominant ind u s t r v not ascertainable... _._
Inactive concerns
Total.

6,843
789
1,655
4,751
1,207
4,197
241
1,412

Net income

Corporations
reporting no net
income

Prior year
loss deduction from
Income
net income and profits Number
for net taxtax
able income

Deficit

83
571

$981,353
43, 969,411

$86,806
1,128,446

$99,416
5,354, 642

115
1,565

$1, 740,256
39, 792, 264

547
611
79
11
263
109
382

37,778, 597
68,938,134
5, 621, 780
1,312,162
12, 595, 214
5,110, 468
26, 322, 830

463,914
629,643
428,620
3,091
193,141
253, 664
240, 818

4, 605, 027
8,453, 894
639,499
161, 830
1,493, 236
587,987
3,201, 595

407
515
78
19
124
54
195

7, 298, 948
12, 624,850
2,180,619
1, 258,235
2, 572, 697
973, 619
1, 719,418

293

19, 207, 562

373,910

2,317, 461

250

3, 801,940

305 33, 491, 039
1,022 129, 812, 295

421, 514
5, 590,368

4,089,958
15,434,430

194
845

2, 501, 288
27, 651,149

28, 511, 653

183,244

3. 496. 084

244

3, 262, 600

3,918 368, 701, 734

8, 781,927

44,481, 001

2,925

65,845, 363

296

20, 610, 220

1, 819, 695

2, 265,169

240

2, 350, 808

1,133 122,749, 672
68, 739, 750
2,922
9, 739, 662
711
92, 891,962
3,004
2,144, 522
97

311,020
1, 331, 932

15,154, 458
7,943, 486

522

7, 550, 562
18, 200, 969

549

23,429 12,988 730, 528, 286

277, 528

1, 058,870

2, 260, 429

10,918, 020

159,870

237,190

16,157, 653

1,829
496
1,193
144
1,412

87, 512, 252 10, 441

3, 829, 620
17, 023,343
1, 822,423
1,022
158,156, 630

RHODE ISLAND
Agriculture a n d 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




15
15

10
4

68
267
6
6
10
16
35

32
128
4
3
8
8
25

265, 714
15, 723, 255
72,145
313,914
230, 451
380, 510
1,364, 288

41

23

633, 799

12
306

7
153

106, 786
6, 696,963

$4,154
2,555

5
11

$2,112
63,931

$1. 639
497,920
1,418
5,953

26, 711
1, 889,109
8,306
38, 245
27, 643
46,158
166, 552

36
139
2
3
2
8
10

359, 666
12, 558,403
3,605
206, 608
10,369
94,900
237, 566

4,397

75, 486

18

100, 747

299,313

12,348
776, 388

5
153

178, 658
2, 621,129

$48, 453
28,478

65

31

438, 521

49, 845

44, 371

34

429, 261

832

422

26,226, 346

860,485

3,111,317

410

16,800,912

168

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing
for major industrial groups the number, net income, prior year loss, and tax paid
of corporations reporting net income; and the number and deficit of corporations
reporting no net income—Continued
RHODE ISLAND—Continued
Corporations
reporting no net
income

Corporations reporting net income

Industrial groups

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
number of
corporations Number

Prior year
loss deduction from
Income
net income and profits Number
for net taxtax
able income

Net income

Deceit

100

64

$514, 827

$57,108

$46, 287

36

$390,370

105
556

65
342

4,679,186
7,266, 338

22, 501
60,137

573,445
846, 386

40
214

184,112
1,414, 262

65

598,902

17, 559

62,402

59

352, 734

331

5,493,159

223,448

589,949

159

18, 085, 584

23
195

7

6,034

254

16
195

27, 841

2,455

Total

124
490

1,310

5,236,749

1,145

37, 321, 858

•

44,861,723

1,241,238
I

SOUTH CAROLINA

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. _
_
. _ _
_
Public s e r v i ce—Professional,
amusements, hotels, etc...
Finance—Banking, insurance,
and related business
Combinations—Predominant industry not ascertainable. _
Inactive concerns..
Total

_
_




137
29

67
10

$147,032
112,467

$3,088

$9, 704
12, 665

70
19

$419, 281
271,566

131
144
2
1
111
3
54

90
53
1

517, 927
4, 688,371

25,758
34,203

43, 816
576, 960

41
91
1

247,520
4, 888,188
1,047

58

2, 335
656, 637

907
26, 743

69,141

30

133,637

5,508

11, 725

53
3
24

536, 667
20,476
95, 640

72

45

601, 418

176.692

46,406

27

101, 730

22
29

12
14

68,012
73 227

10
15

25, 618
227 179

6, 770
7 240

22

9

52, 053

572

4,946

13

80, 068

591

313

6, 793,622

270,383

767,004

278

6, 224,133

56

26

227,436

27, 017

20, 047

30

307,562

238
1,382

152
826

820, 473
3,511,412

6,576
151, 997

82,462
281, 719

86
556

211,024
2, 613,386

141

62

158, 602

36,365

6,861

79

167, 675

1,161

636

2, 444, 750

193, 988

190, 805

525

2,132, 067

51
318

19

35, 003

2,443

1,202

32
318

84, 809
3,705

14,250,797

691, 857

1,372, 469

1,993

12,435,208

4,104

169

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing
for major industrial groups the number, net income, prior year loss, and tax paid
of corporations reporting net income; and the number and deficit of corporations
reporting no net income—Continued
SOUTH DAKOTA
Corporations
reporting no net
income

Corporations reporting net income
Total
number of

Industrial groups

corporations Num-

ber

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
TradePublic 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

i

74

Net income

Prior year
loss deduction from
Income
net income and profits
for net taxtax
able income

Number

Deficit

29
9

$26,103
28,399

$6, 632

46

$66
2,376

45
37

$96 163
116,067

91
2

59
1

386,505
584

20, 866

36, 831

32
1

115,372
251

12
1
43

7
1
31

14, 525
798
113, 895

821

5

76,269

20, 685

7,153

12

82, 876

9

6

27, 544

2,164

3

14
14

7
8

17,461
27,301

7,315

4,960

468
2,399
187

:

17

50, 023

67

316,392

26, 671
7,621

2

1

3,500

188

121

592,113

46,511
1,942

6,430

13'

52,256

63

114,020

103,281

42,412
222, 424

288

876,428

9,252

1,905

29,195

27,911

28

15

79,320

237
1, 004

174
716

443, 068

141

84

951

395
16

274
2, 970

1,559

2, 859, 718
82, 867
650,521

4, 792, 550

196, 813

160, 650

556
11
274

2, 280, 839

1,898

30,441

57

355, 445

1,411

4,022, 924

10,109

TENNESSEE
Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages,
and tobacco
Textiles and textile p r o d u c t s .
Leather and leather products
Kubber and rubber goods
Lumber and wood products.
Paper, pulp, and products. —I
Printing and publishing
Chemicals and allied substances
'
Stone, clay, and glass products
Metal and metal p r o d u c t s - . .
All other manufacturing industries

Total manufacturing.




$555,311
1, 452, 077

294
114
11
5
200
13
94

189
74
1
126
8
57

;95, 688
5,432

$45,720
172, 142

42
148

7, 589. (Ml
3, 366, 701
397, 899
88
4, 459, 884
129, 859
1, 020, 251

48,164
50, 886
9, 504

913, 901
403, 798
48, 257

105
40
6
4

217,440
20, 569
57, 253

90

39

1, 990, 343

280, 809

66
120

43
76

2, 748, 297
2,441, 027

45,911
47, 868

69

39

1,076

657

343,218
24, 487, 20,

514,492 I
14,400 !
111,804

1, 059, 312
1, 703, 053
24, 804
326, 597
1, 528, 914
110, 633
177, 378
1,030,859

209,917

331,914 !
290,274 !

23
44

97, 796
598, 874

40, 884

31,654 \

30

722,176

819, 348

2,870,411 |

419 7, 380, 396

170

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing
for major industrial groups the number, net income, prior year loss, and tax paid
of corporations reporting net income; and the number and deficit of corporations
reporting no net income—Continued
TENNESSEE—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
corporations Number

Net income

Prior year
loss deduction from
Income
net income and profits
for net taxtax
able income

Corporations
reporting no net
income

Number

Deficit

99

56

$438,240

$42,999

$34, 508

43

$287, 391

301
1,483

203
949

5, 933, 834
9, 654,150

199, 335
238, 675

694,128
1, 008,993

98
534

616, 638
4,180,412

304

202

1, 670, 770

352, 996

136, 630

102

245, 654

1,193

851

7,831, 680

91, 536

823,923

342

4, 386, 205

31
279

12

66, 066

32, 444

2,649

19
279

303, 688
110

5,100

3,074

52, 089, 336

1,878,453

5, 789,104

2,026

20, 990, 555

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
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




605
805

434
275

$2, 569, 829
19, 581, 851

$76, 440
1, 227,191

$226,385
2, 267, 529

171
530

$2,065,138
17, 351, 573

364
88
14
10
135
12
204

258
51
10
6
78
9
132

6, 912, 081
1,129, 285
150, 887
10, 069
4,109, 866
135, 444
1, 528, 325

284, 698
322, 612
7,376
27,249
7,493
67, 501

774,105
93,442
16, 996
238
499, 761
14, 252
160, 396

106
37
4
4
57
3
72

1, 972, 437
992, 701
11, 387
78, 459
1,195, 060
179, 940
843, 297

243

143

29, 064, 012

1, 967,102

3, 371, 793

100

2, 503, 586

69
155

41
98

2, 789,179
2, 885, 204

42,173
54,139

338, 334
340,103

28
57

337, 341
1,174, 833

63

45

1, 668,333

106, 232

187, 250

18

38, 398

1,357

871

50, 382, 685

2, 886, 575

5, 796, 670

486

9,327,439

182

123

1, 835,176

229, 527

180, 666

59

762, 547

732
3,183

479
2,296

20, 639, 815
36, 369, 267

135, 501
1, 598,124

2,492, 512
3, 960,454

253

3,259, 233
6,166,158

667

459

2, 96$ 917

113,104

285, 912

2,764

1,829

15, 842, 729

708,193

1, 581, 271

89
403

49

316,321

25, 219

27, 781

935
40
403

6,815 150.501.590

6, 999, 874

16,819,180

3,972

10, 787

887
208

956,436
9, 983, 509
704, 772
50, 576, 805

171

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing
for major industrial groups the number, net income, prior year loss, and tax paid
of corporations reporting net income; and the number and deficit of corporations
reporting no net income—Continued
UTAH
Corporations
reporting no net
income

Corporations reporting net income

Industrial groups

Total
number of
corporations Number

Agriculture and related industries _ _ _ _ _ _ _
- _ _
Mining and quarrying

174
611

Manufacturing:
Food products, beverages,
and tobacco._. - .__ 130
Textiles and textile products.
20
Leather and leather products
3
Rubber and rubber goods
2
Lumber and wood products.
Paper, pulp, and products. _
2
Printing and publishing
43
Chemicals and allied substances
18
Stone, clay, and glass products
24
Metal and metal products _ _ _
44
All other manufacturing industries

16

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

307
63
134
802

Net income

Prior year
loss deduction from
Income
net income and profits Number
tax
for net taxable income

Deficit

91
67

$415,324
5,438, 833

$63,623
216,756

$32,855
647,841

83
544

$252,533
2,935,051

85
12

1, 623, 671
90, 960

11,667
22,214

188,296
6,620

45
8

416,462
28,829

337

2,076
4,092
21,705

1
2
2
1
18

4,314
5,708
2,010
2,413
36,034

2

728

3
1
25

21,167
32, 736
202,105

10

400,026

48,974

8

52,428

15

235,182
156,807

29, 876

27,100
12,914

9
19

32,706
264,229

3,286

6

42,038

315,063

119

887,171

10

38,090

188

2,801,472

64,094

40

627,912

50, 602

64 373

23

242,031

68 1 2,495,706
529 ' 3.923.23V?

31,765
196,823

300,517
376,869 \

66
273

434,493
1,425,891

11,112

64,540

70

232,834

142,985

296,546

219

1,249,931

15

23,943

8, 539

207

17
199

67,184
69

1,483

19,351,555

786, 299

2,098,811

1,613

7, 727,188

$12,285
21,136

$15,741
205,591

20
13

$108, 659
90, 808

7,490
2, 637

44,521
106,320

18
14

232,767
370, 592

11,378
1,885
834,423
546,156
117, 232

32
3 99
3 096

633,183
2,991,943

408,647
872,925

605

99
386

$156,370
1,691,054

169

1,004

1

12,142

29, 026
445

96,398
67,769
10,962

26
8
4

223,739
360,507
14,151

14,627

8

13,394

13,610
15,105

31,540
125, 768

33
26

181,386
466,132

68,313

517,155

145

1, S46,8i>4

VERMONT
Agriculture and related industries
!
Mining and quarrying
j
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




122,342
313,495
1,055,060

4,441,098

72,084

18,246

157,555
344

172

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing
for major industrial groups the number, net income, prior year loss, and tax paid
of corporations reporting net income; and the number and deficit of corporations
reporting no net income—Continued
VERMONT—Continued
Corporations
reporting no net
income

Corporations reporting net income

Industrial groups

Total
number of
corporations Number

Construction.
Transportation and other public
utilities
-Trade
Public
service—Professional,
amusements, hotels, etc
Finance—Banking, insurance,
and related business
_. . .
Combinations—Predominant industry not ascertainable
Inactive concerns , Total

Prior year

Net income

loss deduction from
Income
net income and profits Number
for net taxtax
able income

$2, 871

Deficit

4

1

108
259

88
186

622,182
1,201,247

53

27

97, 906

7,866

7,022

26

54,257

186

139

912, 631

4,279

84,07i

47

892,366

18
20

8

8, 037

263

10
20

6,922

1,060

683

9,133, 396

117,768

1,011,271

377

3, 774, 774

$33, 491
• 51,040

$6, 429
276,179

85
123

$489, 593
1, 449,954

$109
$3,889

3

$14,218

65,169
116,150

20
73

356,260
304,390

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 sub- ;
stances
;
Stone, clay, and glass prod- I
ucts
!
Metal and metal products
All other manufacturing industries
Total manufacturing.
Construct ion
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 .




142
209

$151,528
2, 364, 815

270
72
14
3
174
22
116

2, 736, 042
175
32 I
937, 665
637, 295
1 '
11 I
112
2,953,851 I
15
656,011 !
71
1, 404, 699

38, 656
5,908
18, 024

309,116
111, 466
76^511

59, 044
47, 254

338, 646
74,818
160, 743

969, 681
1,761,972
156, 262
9,291
1, 248, 910
129, 717
236, 353

92

830,712
45 |
i
37 |
332, 815
57 ! 1, 771, 074

244, 796

65, 082

11, 407, 662

4,889
54, 022

34,965
205, 939

63 S
119 |
48

22!

440, 903
12,700,978 I

845, 855

51, 882
472, 593

26

189, 933

1,429,168

418

17, 254, 496

2,784,624 \
348
1,894

40,195

235
1,273

40,746,929 j
11,426,147 !

748, 822
280, 702

1,285,686 I

17, 651

129, 985

127

432,459

1,140

10,524,770 ;

324,893

1, 076, 358

558

1, 882, 044

100,504 I

2,036

8,660

38
210

313,131
80

82,085,981 i 1,971,423

9,392,478

2,343

27, 703, 922

313
1,698
66
210
6,018 i 3,675

327,803 i
4, 972, 922
1,164, 974

50

528, 723

113
621

751,980
4, 601,462

173

STATISTICS OP INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing
for major industrial groups the number, net income, prior year loss, and tax paid
of corporations reporting net income; and the number and deficit of corporations
reporting no net income—Continued
WASHINGTON

Corporations reporting net income

industrial groups

Total
number of
corporations N u m ber

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

Prior year
loss deduction from
Income
um
net income and profits Nber for net taxtax
able income

Deficit

604
593

277
64

$7,157,166
462, 759

$357,214
5,979

$815, 892
50, 223

327
529

$3,055, 490
1,866, 419

356
74
18
10
497
13
162

210
47
13
2
221
11
126

4, 968, 266
326, 070
80, 562
944
6, 771, 860
998, 364
1, 407, 686

181, 241
22, 904
6,172

568, 668
29, 450
7,704

113, 432
63, 239
6,801

801,917
115, 429
154, 338

146
27
5
8
276
2
36

1, 739,122
124, 052
39,190
354,169
6, 260,103
94,042
128, 341

72

29

297, 542

54, 034

27, 033

43

236, 279

66
264

39
145

1, 533, 851
1, 746, 566

10,909
33, 659

184, 612
189, 566

27
119

330, 046
707, 995

69

28

278, 328

2, 724

29, 625

41

146,109

1, 601

871

18, 410, 039

495,115

2,108, 342

730

10,159, 448

Construction
186
Transportation and other public
645
utilities
Trade
2,309
Public
service—Professional,
amusements, hotels, etc
766
Finance—Banking, insurance,
2,353
and related business
Combinations—Predominant in100
dustry not ascertainable
Inactive concerns
938
Total

Net income

Corporations
reporting no net
income

10,095

108

639,040

98,187

50, 454

78

796, 697

387
1,466

5, 616, 572
12,380,977

31, 425
672, 367

641, 702
1, 228, 403

258
843

2, 244, 567
4, 286, 546

398

2,460,396

88, 846

240, 583

368

670, 088

1,248

7, 300, 435

187,137

710,108

1,105

8,458,048

36

381, 774

307, 533

4, 955

64
938

221,917
11, 089

4, 855

54, 809,158

2, 243,803

5, 850, 662

5, 240

31, 770,309

$6, 920
587, 422

$1, 462
976, 148

63
783

$295, 823
16, 522, 887

WEST VIRGINIA
Agriculture and related indus87
tries
Mining and quarrying._
_ 1,139

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




24
356

$45,102
8, 800,965

144

91

2, 058, 706

17, 387

240, 004

53

295, 817

31
5
3
132
9
71

16
3
1
68
5
44

482,986
38, 596
727
1, 499, 442
269, 092
251, 301

47, 733
37, 612

52, 827
55

15, 503
35, 727

175, 882
28, 920
23, 955

15
2
2
64
4
27

159, 648
176, 467
230,180
1, 050, 204
43, 020
162, 252

41

21

5,170, 484

79,113

632, 924

20

241,998

119
101

54
53

3, 632, 747
3, 991,191

73, 459
133, 318

439,127
474, 785

65
48

1, 571, 914
570,176

24

11

56, 691

3,560

4,903

13

143,910

680

367

17, 451,963

443, 412

2, 073, 382

313

4, 645, 586

174

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing
for major industrial groups the number, net income, prior year loss, and tax paid
of corporations reporting net income; and the number and deficit of corporations
reporting no net income—Continued
WEST VIRGINIA
Corporations reporting net income
Total
number of
corporations Number

Industrial groups

Construction
Transportation and other public
utilities
Trade..
_.
Public service—Professional,
amusements, hotels, etc
Finance—Banking, insurance,
and related business
C ombinations—Predominant industry not ascertainable
Inactive concerns .
Total

. . .

Net income

Corporations
reporting no net
income

Prior year
loss deduction from
Income
net income and profits Number
for net taxtax
able income

Deficit

116

68

$446,012

$72,343

$45,001

48

$450,803

248
1,304

171

5, 553, 760
8, 819,952

36,087
104, 649

663, 707
952, 213

77
489

503, 518
2, 766,923

209
1,210

815
126
869

74
299

22

5,366

2,818

527,199

5,008

46, 092

83

8,169, 028

86, 891

849,175

341

1, 518, 342

251,191

4,774

28,347

52
299

869, 812

50, 065,172

1, 347, 506

5, 635, 527

2,548

28,027, 542

453,848

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




295
208

122
57

$1,117,141
822, 619

$102, 465
4,732

$112,129
92, 596

173
151

$773, 543
960, 573

1,153
220
122
11
343
93
267

770
122
77
5
219
59
188

10,385,193
3, 645,092
4, 281, 753
31, 804
8,059, 882
8, 735, 403
2,439, 410

211, 605
44,084
80, 391
13, 510
338, 069
141,102
60, 745

1,184, 207
430,502
522, 536
1,459
937, 063
1,068, 897
268, 345

383
98
45
6
124
34
79

2, 796,093
1, 309, 854
1, 281, 649
163,471
2, 586, 447
1, 405, 524
363,117

103

51

1,414, 808

6,154

168 887

52

741 041

123
770

89
423

932, 099
34, 767, 033

374,031

101, 746
4, 242,160

34
347

159, 444
6, 571, 800

235

128

5,799,989

96, 896

695, 853

107

901, 836

3,440

2,131

80,492, 466

1, 366, 587

9, 621, 655

1,309

18, 280, 276

340

236

3,548,911

53 255

398 988

104

592 763

787
3,148

554
2,125

7,155,709
17, 348,986

20,980
549, 291

829, 856
1,733 558

233
1 023

705 456
4 970 016

697

408

2, 503, 327

26, 084

254, 546

289

1,121, 598

3,228

1,996

18,947, 098

219, 475

2, 033, 569

1 232

9 341 512

134
867

50

348, 618

5,816

36, 303

84
867

171, 828
2,070

15,113, 200

5,465

36,919, 635

13,144

7,679 132, 284, 875

2, 348, 685
i

175

STATISTICS OF INCOME

TABLE 12.— Corporation returns distributed by States and Territories, showing
for major industrial groups the number, net income, prior year loss, and tax paid
of corporations reporting net income; and the number and deficit of corporations
reporting no net income—Continued
WYOMING
Corporations
reporting no net
income

Corporations reporting net income

Industrial groups

Agriculture and related industries _
. .
M ining and quarrying
Manufacturing:
Food products, beverages,
and tobaccoTextiles 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
corporations Number

Net income

Prior year
loss deduction from
Income
net income and profits Number
for net taxtax
able income

Deficit

262
186

150
59

$1,063,053
583, 782

$253,498
30, 787

$77, 451
62,958

112
127

$862,049
1,959, 710

26
2
1

17
1

77,123
671

9,393

6,304

9
I

30, 686
100
1,393

5

4

96, 498

20

16

43, 439

5

2

153

9
4

3
3

11, 613

4,306
6,277

1

743

2,085

4

6,343

3

300

196,287

6

30,885

222
266

1

2

1

1,991

74

47

230, 458

9,693

64

1

7,170

20, 554

27

273, 607

50, 553

12, 816

9

50, 717

4, 972

32. 310
136.' 838

30
129

468, 644
494, 087

22

13

171, 591

80
361

50
232

305, 759
1, 423, 038

82

42

95, 622

5

6,606

40

129, 521

294

161

484, 095

2,179

35, 649

133

1, 057, 404

19
147

7

54, 543

6,129

12
147

33, 590

1,527

761

4, 411, 941

391. 311

766

5, 329, 329

351, 687

TABLE 13.—Corporation returns—Distribution of number of returns and net income by size of net income and by major industrial groups
[Income returned for the calendar year ended Dec. 31,1924]1
Manufacturing
All corporations

Agriculture and
related industries

Mining and
quarrying
All manufactures

Income classes
Number
of returns i

Net
income

Number
of returns

Net
income

Number
of returns

Net
income

Food products,
beverages and
tobacco

Number
of re- Net income
turns

Net
income

Textiles and texLeather and
leather products
tile products

Number
of returns

Net
income

Number
of returns

Net
income

Rubber and
rubber goods

Number
of returns

Net
income
H

!

467
$440,284
223
695,337
151 1, 071,177
304 7, 029,450
89 6,385,628
64 10,332, 019
27 9, 567,194
8 5, 261, 281
7 14, 324,187
1 15, 212, 451

$94,205
190,595
228, 653
1, 508, 606
1,331, 587
2, 612, 679
5,876,435
3, 563, 327
13, 946,184
27, 547, 789

Reporting net income
J236, 389J7L586, 652, 292 4, 530 64, 229, 810 4, 893 240,141, 930(51, 342 3, 595, 674, 888 9,080! 536,852,421 6,836 316,927,779 1,341 70,319,008
!,
2
.3,
Reporting no net income. __ 181,032i 2,223,925,993 5,228 62,497, 807 13, 560 2 307,091,13l|35, 461 " 832, 202, 947 5, 362j 2 95, 715, 254 5, 393'188,104, 068 1,087 2 31,875,957

325 56, 900,060
313 2 15, 344,877

1, 732, 003 18, 453 ! 66, 949, 201186, 803 2, 763,471, 941 14, 442! 441,137,167 12, 229 128, 823, 711 2,428 38, 443, 051

638 41, 555,183

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 t o $250,000.
$250,000 to $500,000
$500,000 to $1,000,000
$1,000,000 to $5,000,000
$5,000,000 and over

Total




105,1351
i 49,050
I 26, 0901
I 39,411j
! 7, 857
I 5,200!
1,793!
I
952
i
739!1,
j
162J2!

$92, 757, 8501 2,427 $2,054,554 2,430 $1,790,20517,669 $15,970,784
154, 696, 040
~
673
2,143,334 9,245
2, 764,414
29, 341, 689
192, 682, 420
390
2,836,192 5,944
42, 628, 071
3, 465, 59.r
858, 279,429
850 19,938, 573 11,126 262, 063, 288
12, 016, 699
546, 492,107
222 15, 610, 573i 3,110 218, 724, 768
5, 927, 743
800, 400, 960
191 30,352,476 2,356 365, 252, 931
6, 582, 797
620, 791, 551
66 23, 528, 632
925 321,834, 570
5, 615, 29"
662, 504, 898
34 24, 641,854
507 353,324, 709
4, 442, 856
447, 837, 353
29 58, 975, 842 381 757, 036,423
5, 484, i '
210, 209, 684
60, 324, 249
791 , 229,497, 655!
15, 874, 978

417,4215,362,726,299 9,758

$3, 080, 987 2,497
5, 217,866 1,284
772
7, 491, 031
44, 686,038 1,318
406
29, 343, 822
341
48, 502, 211
109
42, 831, 218
60
49,157, 439
48
6 1 j 122, 756, 090
1
16 183, 785, 71°

3,456
1,634
1,047
1,931
421
320
124
70

$2, 242,022
4, 041,470
5, 516, 016
30, 569, 733
28,327, 775
52, 060, 342
37, 297, 924
41,806, 773
90,113,315
24, 952, 409

5
o
2

M

fa*
o
o

Manufacturing
Lumber and
wood products

Paper, pulp,
and products

Printing and
publishing

Chemicals and
allied substances

Stone, clay and
glass products

Metal and metal
products

All other manufacturing industries

Income class
Number
of returns
U n d e r $2,000
._
$2,000 to $5,000
$5,000 to $10,000
$10,000 t o $50,000 «
$50,000 t o $100,000
$100,000 to $250,000.
$250,000 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 net income
Total...




1,268
815
594
1,265
427
247
93
30
11
. . .

Net
income

$1, 250,105
?, 628,171
4, 271, 516
31,131,122
29, 838, 768
38, 732,497
33, 055, 607
19, 868, 758
18, 092, 852

Number
of returns
264
192
145
327
102
97
42
24
11

Number
of returns

Net
income

$259, 703
614, 231
1, 053,142
7, 650,163
7,117,247
15, 586, 724
15,132, 694
17, 623, 069
27, 637, 320

2,730
1,308
716
1,058
214
144
53
29
25

Net
income

$2, 475, 556
4, 094, 274
5, 043, 086
23, 636, 402
15,169, 879
23, 030, 335
18, 362, 298
20,137, 215
47, 917, 668
16,105, 347

Number
of returns

Net
income

1,285 $1, 020,824
542
1, 765, 885
2, 725,367
375
797 19, 228, 220
263 18, 720, 855
182 28, 549, 415
84 29, 079, 478
56 37, 949, 982
44 88, 886, 996
12 238, 257, 042

Number
of returns
793
514
321
653
207
129
30
25
2

Net
income

$771, 374
1, 581, 888
2, 265,444
15, 409,141
14, 550, 477
19, 350, 278
21, 222, 281
20, 998, 925
50, 691,171
15, 562, 327

Number
of returns
3,481
1,903
1,297
2,551
759
662
254
161
120
39

N e t income

$3, 203, 539
6, 081, 568
9, 363,155
61, 027, 238
53, 664,849
103, 591, 923
88,150, 069
113,909,664
237, 844, 537
663, 760, 711

Number
of returns
1,328
771
495
855
203
153
35
22
3

Net
income

$1,132,185
2, 430, 404
3, 599,484
20,187,175
14, 273, 881
22,904,508
21, 259,372
23, 048, 276
44, 826,103
44, 313,860

g
£>
g
M
&
H
O

4,750 178, 869, 396
2,913 2 57, 753, 873

1,204 92, 674, 293
682 2 18,361, 487

6,278 175, 972, 060 3,640 466,184, 064
3, 340 * 28, 454, 818 2,961 2 76, 309, 159

2,735 162, 403, 306 11, 227 1, 340, 597, 253 3,926 197, 975, 248
1,621 2 17. 943, 545 8,943 2 244, 779, 005 2,846 2 57, 560, 904

_
£>

7,663 121,115, 523

1, 886 74, 312, 806

9,618 147, 517, 242

6,601 389, 874, 905

4,356 144, 459, 761 20,170 1, 095, 818, 248 6,772 140,414, 344

M

1

Fiscal year returns are included.

See p. 1

2

Q

Deficit

O

g

TABLE 13.—Corporation returns—-Distribution of number of returns and net income by size of net income and by major industrial groups—

Continued
Construction

Transportation and
other public utilities

Trade

Public service—
professional,
amusements,
hotels, etc.

Finance—Banking, C ombinations—
insurance and re- predominant industry not ascerlated industries
tainable

Inactive
concerns

I n c o m e 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 t o $100,000
$100,000 t o $250,000
$250,000 t o $500,000
$500,000 t o $1,000,000....
$1,000,000 t o $5,000,000..
$5,000,000 a n d over
Reporting net income
Reporting no net income
Total
i Deficit.




3,551!
2, 045
1, 074!
1,563!
274!
129!
39
19
6!
ll

turns i

Net
income

$3,388,710)
6, 398,146
7, 640, 816
33,754,284
19,023,394
19,860,116
13,770,372
12,430,826
9,211,138
7,226,416

Number
of returns

8,262!
2, 286j
1,185
1,716!
378!
286!
158!
105'
138
51

$5, 865, 075 28,956
7,156,311 16,270
8, 406, 230 8,441
38, 869, 283 11,056
26, 291,841 1,893
45,113,410 1,028
54, 998, 906
253
75, 877, 634
128
286, 932, 930
74
682, 500, 581
13

Num- j
Net income

Net income

$27,989,165 1
51, 298, 739}
63,034,681
233,443,156
130,062,012 !
155, 508, 246|
85, 272, 650!
86, 676, 953^
129, 216, 389!
136, 083, 587

Number
of returns
8,303
2,957
1,504
2,119
327
186
55
24
18
2

Net
income

Number
of returns

$6, 586, 812 32,510
9, 248, 800 14,428
10, 640, 778 6,938
46, 564, 869 10, 238
22, 968, 735 1,528
28,118,176
959
18,963.439
270
15, 474, 774
125
32, 526, 531
11, 072,121

Net
income

$28,441, 346
45, 542, 900
53,163, 523
207, 782, 973
105,450, 655
146,442, 639
93, 082, 394
86, 801, 267
160, 786,137
67, 630, 097

; 8, 701)132, 704,218 14, 565j 1, 232, 012, 201 68,112 1,098,585,578! 15,495 202,165, 035 67, C I 995,123, 931
| 4,475; i 42,010,538 7,866! i 137, 753, 364 37,211 i 296, 516, 8271 10,825 i 66, 650, 042 37, 672 ! 460,596, 529
13,176! 90,693,C

22,431! 1, 094, 258, 837 105,323

802,068,751 26,320 135, 514, 993 104, 761 534, 527,402

ber
of re
turns I
1,027
2591
123!
18l|
35
201
io;
4;
3|

Net
income

Number
Net
of re- income
turns I

$671,199
801, 707
866, 537
3, 846, 304
2,432,386
3,170,169
3, 725, 291
2, 834, 025
7,667,083

l,662j 26,014,701
2,295!'18,533, 476 26,439! J $73, 332
3,957

7,481, 225 26,439 173,332

H
U2

H
Xfl

o
o
g

TABLE 14.—Corporation returns—Historical comparison 1916-1924, by States and Territories, showing, for each year, by corporations reporting
net income and those reporting no net income, the number, percentage, gross income, deductions, net income (or deficit), income and warprofits and excess-profits taxes, and total tax
UNITED

STATES
Corporations reporting no net income

Corporations reporting net income

Year

Total Num- Per
number
cent
ber of
rerecorport- portporaing
ing
tions
net
net
inincome come

Gross
income

!

Deductions

l

Income
tax

Net income

War-profits
and excessprofits tax

Total tax

Num- Per
ber
cent
rereport- porting
ing
no
no
net
net
inincome come

Gross
income J

Deductions ]

Deficit

I
1916
1917
1918
1919
1 9 2 0 ^ . __
1921
1922
1923
1924

-341,253 206,984 60. 65 $32. 531,096, 969 $23, 765,187, 985!$8, 765,
-351,426:232,079! 66.04 79.540,004,891 68,809, 644, 680| 10, 730,
_ 317, 579;202, 061 63.63 79,706,659,148 71,345,147,899 8, 361,
-1320,198 209,634 65.47 88,261,006,052 78,849,587,5941 9, 411,
J345, 5951203, 233! 58.81! 93,824,224,704 85,921,569,891 7, 902,
_|356, 397 171,239! 48.05! 60,051,123,329 55,715,075,5161 4, 336.
.382,883 212,535 55. 51 80,331,679,917 73,367, 868, 774| 6, 963,
.398,933 233,339 58.49: 97,457,479,446 89,135,950,312! 8. 321,
-417.421236,389! 56.63! 97,158,996,625 89,572,344.333; 7. 586,

I
$171,805,150 134,269
908,984!$171,805,150!__.
360,2111 503,698.029 $1, 638, 747, 740 2,142,445,769 119,347
'
511, 2491 653,198,483 2, 505, 565, 939 3 158,764,422 115,518
431,805, 690 2,175,341,578110,564
418,4581 743,535,888
988, 726,351 625, 234, 643 142,362
654,813! 636,508,292
335,131,811 701,575,432 185,15r
047,813 366,443,621
2 8,466,114 783, 776, 268 170, 348
811,143 ^75, 310,154'
°37,106, 798 165, 594
529,134 937,106, 798|
881,549,546 181,032
652,292 881,549,546
81549546

39. 35 $2, 796, 534,046 $3,453,438,457 $656, 904,411
33.96 5,153,234,312 5,782,841,874 629, 607, 562
36.37 6,757,622,164 7,447,394,525 689, 772,361
34. 53 11, 657, 742, 792 12, 653, 289,033 995, 546,241
41.19 24,381,337, 545 26,410, 761,289 2.029. 423,744
51. 95 31,198,150, 203 35,076,369,337 3,878, 219,134
44. 49 20, 588,834, 597 22, 782, 610,953 2,193, 776,356
41. 51 21,106,184, 230 23,119, 739,217 2,013, 554, 987
43. 37 22,070, 497, 262J24, 294,423, 255 2, 223, 925, 993

3,361
3,470
3,228
2, 983
3,198
3,079
3,335
3,595
3,838

1, 936
2, 313
2,337
2, 092
l , 425
'
2,096
2,348
2,373

57. 60
66. 68
72.40
70.13
61.51
46.28
62.84
65.31
61. 83

$152,706, 8121 $105, 814,035
379, 729, 758! 319,299,240
484, 579, 239; 440, 338, 549
408, 416, 618) 371,403, 622
479, 492, 5451 440,489,143
198,170, 647 j 185,368,011
373,679, 886! 344,495,092
473,624, 336
519, 585,677
446,490, 738
482,029, 550

$45, 892,777
60, 430, 518!
44,240,6901
37,012,996;
39, 003,402!
12, 802, 636i
29,184, 794!
45,961,341
35, 538, 812'

$912,402
2, 683, 292
3,359, 799
2, 834, 379
2, 986, 985
989,364
2, 800,001
4,756, 724
3, 905,099

3
o
o

g

ALABAMA
1916.
1917.
1918.
1919.
192019211922 _
1923.
1924.

h1

O
m

$12,491,055!
11,520,890'
4, 522, 7801
5,196,8961
793,486!
2
32, 759!

$912,402
15,174, 347
14,880,689
7, 357,159
8,183,881
1, 782, 850
2,832, 760
4, 756. 724
3, 905,099

1,425 42.40
1,157; 33.34
8911 27.60
891! 29.87J
1,231! 38.491
1,654| 53.72
1,239 37.16
1,247 34.
1,465 38.17

$26, 634,373
39,495,973}
34, 579, 798
44.926,28l!
142,702,408!
187,696, 790
89, 563,115!
79, 568,094 (
120,483,322!

$33,182, 229
44,027, 829
37, 693,042
49, 663,021
152,820,777
210,880,272
97,328,516
86, 793, 755
130, 315,665

$6, 547,856
4, 531,856
3.113,244
4, 736, 740
10,118,369
23,183,482
7, 765,401
7, 225,661
9, 832,343

1

Gross income and deductions for railroads and other public utilities are incomplete. See p. 13.
2
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.




CO

TABLE 14.—Corporation returns—Historical comparison 1916-1924, by States and Territories, showing, for each year, by corporations reporting
net income and those reporting no net income, the number, percentage, gross income, deductions, net income (or deficit), income and war- o
profits and excess-profits taxes, and total tax—Continued
ALASKA
Corporations reporting no net income

Corporations reporting net income

Year

Total Num- Per
number cent
ber of
rerecorport- portporaing
ing
tions

net
net
inincome come

1916
1917
1918
1919
1920
1921
1922
1923
1924

206
212
127
63
69
121
107
138
1401

43. 69j
43.87
52.76
57.14
46.38
37.19
50. 47:
49.28
48. 57

Gross
income !

$2,833,021
6,432, 220
10, 553,672
5,208,713
9,872, 867
2,606, 513
5, 332,181
8,053, 560
5, 633, 205

I

Deductions l

$2,088,118
5,434,676
9, 859, 416
4,709,199
9,348,6831
2,376,755!
5,098,074;
7,116,487!
5,092,3111

Net income

$744, 903
997, 554
694, 256
499,514
524,184
229,75'
234,107
937,073
540,894

Income
tax

$14, 636
45, 562
49,117
41,398
43,303
15,274
13,010
97,023
52, 532

War profits
and excess
profits tax

$204,298
153,701
26,461
25,085
7,112
2
26,116

Total tax

$14,636
249,860
202,818
67, 859
68,3881
22,386
39,126
97,023
52, 532!

Num- Per
ber cent
rereport- porting
ing
no
no
net
net
inincome come
116
119
60
27
37
76
53
70
72

56.31
56.13
47.24
42. 86 j
53. 621
62. 811
49. 53|
50. 72
51.43

Gross
income *

$2, 596,113
1,003,150
955,943
300, 276
1, 014,354
2,634,205
2,100,378
1, 305, 579
1, 573,472

Deductions 1 |

$2, 928,058
1, 202, 695!
1,098, 690i
400,931!
1,114,629
3,033,609
2,292,064
1,522,839'
2, 573, 695

Deficit

$331,945
199,545
142,747
100, 655
100,275
399,404
191,686
217,260
1,000,223

.
.

1,390
1,460
1,101
1,514
1,531
1, 572
1,575
1,562
1,525




540
681
417
627
542
376
486
548
579

38.85
46.64
37.87
40.35
35.40
23.92
30.87
35.08
37.97

$81,581,266
153,753, 716
102, 670, 295
104, 581,122
93, 819,603
39, 267,010
61,509,719
103, 791, 752
107, 809,101

$50, 657,007
121,945,288
90,957,832
94,652,426
87,131, 718
36, 533,137
57,621, 250
94,834, 557
100,396,460

$619,181
$30,924,259
31,808,428 1, 486,795
936, 270
11,712,463
774, 548
9, 928,696
504,953
6, 687, 885
205,329
2, 733, 873
378,415
3,888, 469
629, 839
8,957,195
7,412,641
776,072

a

I

ARIZONA

1916
1917
1918
1919
1920
1921
1922
1923
1924

o

$5,112,068
2,976,913
668, 743
560, 212
166, 549
2
15,996

$619,181
850 61.15
6, 598,863
779 53.36
684 62.13
3,913,183
1,443,291
887 59.65
1,065,165
989 64.60
371,878 1,196 76.08
394,411 1,089 69.14
629, 839 1,014 64.92
776,072
946 62.03

$11,072,645
7,910,202
16,174, 452
12,134,030
34, 214, 709
56,178,901
42,000,843
30, 265, 585
27, 915,776

$22,481, 702 $11,409,057
10,927, 709
3,017, 507
2,404,893
18, 579,345
16,415,619
4,281, 589
42,484,203
8, 269,494
67,974,775 11,795,874
49, 825,325
7, 824,482
35, 817,307
5,551,722
33,290,911
5,375,135

ARKANSAS
2,344

1916
1917
1918
1919
1920
1921
1922
1923
1924

2, 521
1,993
2,135
2,317
2,383
2,447
2,612
2, 554

1, 644!
1,9551
1,624!
1,721!
1,513!
1,275!
1,527|
1.669
1.670

70. 14!
77.55!
81.49!
80.611
65.30
53.50
62.40
63.90
65.391

$73, 232,318!
233, 567, 265!
260, 218,521!
393, 739, 652!
291, 992, 602!
152, 850, 457;
227, 573,314;
280, 130.745
297, 254^ 152j

$48,440,927
209, 567, 272
239, 938, 980
365,974, 869
272,287, 967
143, 364, 964
209,133,626
257,757, 970
279,173, 989

$24,791,391!
23,999,993
20, 279, 541 i
27,764,783!
19, 704, 635!
9,485,493!
18,439, 688!
22, 372, 775:
18, 080,1631

487,130
1, 181,763
J 550, 783
,
2, 089,928
1, 487,810
695,014
1, 922,457
2, 360,633
1, 864,449

$2, 780,536
4,196, 592
3, 702,438
2, 103,079
590, 931
2
26, 598
1

$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. 70i
1,285,945 1,108 46. 50'!
1, 949, 055
920 37. 60
2, 360, 633
943 36.10
1, 864,449
884 34.61:

$12,697,495!
13,286,975!
23,641,112!
16, 692,130!
90,999,003!
118,329, 398'
68,082,645
72, 264,030'
64, 940, 242

$14, 934,862
14, 615,121
25,441,543
19,068,655
97,465, 238
130,466,029
76,785, 559
79,477,831
71,760, 881

$2, 237,367
1, 32S, 146
1,800,431
2,376,525
6,466,235
12,136,631
8, 702,914
7,213,801
6,820,639

CALIFORNIA
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.

17, 9861
18, 3691
15, 964
14, 716!
14, 865}
15,181
16, 651
18, 386:
19, 737j

8, 654)
8,951!
7,881!
8,2591
7,872!
7,397!
8,742!
9,834
9,990

48. 11
$962, 254, 619 $682, 302,050! $279,952, 569
48.73 3, 563, 403, 039 3, 241,142,130! 322, 260,909
49.37 2, 227,100, 624 2,000,328,971! 226, 771, 653
56.12 3, 294,089, 553 2,951,489,881! 342, 599, 672
52. ' 3, 227.188,188 2, 944, 363,135! 282, 825, 053
48.
2, 728, 823, 850 2, 534, 639, 568! 194,184, 282
52.
303, 048,110
3, 603, 499, 021 3,300,450,911
53.49! 4, 244, 895, 727 3, 874, 925, 493i 369, 970, 234
50.62! 4, 485, 215, 883 4,108, 491, 030 376, 724, 853

$5, 458,102 .
15, 877, 9271
18, 771, 872!
26, 532, 275j
22,169, 485J
16, 231, 027)
35, 308, 443
43, 033, 209
44, 161, 4421

$42, 506, 341
53, 086, 034
56,981,002
37,404, 530
16, 296, 27"
2
156, 827

$5, 458,102
58, 384, 268!
71, 857,906!
83, 513, 277!
59, 574,015
32, 527, 304!
35, 465, 270
43, 033, 209
44,161, 442

9,332 51.89 $205, 786, 304 $304, 631, 427
9,418 51.27 235, 674, 279| 281, 485, 025
8,083! 50.63 311, 423, 815! 356, 397, 842
6,457! 43.88; 357, 827, 393; 435, 665,151
6,993 47.04 919, 731, 6881;1, 002, 619, 009
7,784 51. 27| 816,108, 8711 924, 658, 590
737, 636, 588! 826, 392, 359
7,909 47.50
8, 552 46. 51! 1, 046, 814, 4281,146, 811, 410
1
961, 078, 975 1, 078, 024, 354
9, 7471 49. 38

$1,115, 854
14, 656, 097
28, 033, 824
17, 590, 501
12, 801, 866
5, 964, 783
5, 546, 947
6,182, 816
7,024, 097

4,493
4,079
3,897
3,597
3,836
4,219
4,135
3,708
3,603

$98, 845,123
45, 810, 746
44,974, 027
77, 837, 758
82, 887,321
108, 549, 719
88, 755, 771

I
O
GO

116,945, 379

COLORADO

1916
1917
1918
1919
19 20
1921
1922
1923
1924

7,479
7,618
7,170
6, 704
6,812
6, 559
6,855
6,344
6,494

2,986
3, 539
3,273
3,107
2,976
2,340
2,720
2,636
2,891

39. 93
46.46
45. 65
46.35
43.69
35. 68
39.68
41. 55
44.52

$238, 993,105; $181, 949, 887!
673, 894, 9651 577,133, 647!
654, 000, 372; 579, 790, 5121
807, 999, 998! 728,712,201!
804, 361,156!
870,395,990|
486, 204, 976! 452,163,9311
664, 017, 735! 608,182, 655
686, 561, 409| 626,070,607
707,149, 477| 646,303,328

$57, 043, 218 $1,115, 854
96, 761, 318 4, 743, 980
74, 209,860 5, 504, 966
79, 287, 797 6, 237, 031
66, 034, 834 5,135, 565
34,041, 045 2, 716,262
55, 835, 080 5, 508,928
60,490, 802 6,182,816)
60, 846,149 7,024,097

$9, 912,117
22, 528, 858
11,353,470
7, 666, 301
3, 248, 521
2 38, 019

60.08
53.54
54.35
53.65
56.31
64.32
60.32
58. 45
55.48

$42, 771, 522
48, 956, 851
79, 061, 007
165, 788,176
173,583, 367
318, 578, 783
178, 570, 909
175, 895, 200
180, 972,193

$55, 812,044 $13, 040, 522
61, 463, 372 12, 506, 521
90,100, 277 11,039,270
182, 616,423 16,828, 247
191, 604,925 18,021, 558
453,123, 239 134, 544, 456
208, 318, 730 29, 747, 821
201,309, 854 25,414, 654
207,181,403
26, 209, 210

a
o

g

1
2

Gross income and deductions for railroads and other public utilities are incomplete. See p. 13.
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.




oo

TABLE 14.—Corporation returns—Historical comparison 1916-1924, by States and Territories, showing, for each year, by corporations reporting
net income and those reporting no net income, the number, percentage, gross income, deductions, net income (or deficit), income and warprofits and excess-profits taxes, and total tax—Continued

00

to

CONNECTICUT
Corporations reporting no net income

Corporations reporting net income

Year

Wai profits
and excess
profits tax

Gross
income l

$52,446, 991
104,108, 815
467, 955, 823
217, 982, 006
498, 359,480
608, 015, 533
327, 687, 837
482, 077, 605
457, 406, 769

, 211,399
181, 855, 545
162, 323, 386
175, 757, 795
99,993, 495
55, 306,167
95, 297, 569
120, 934, 894
103,180,674

Deductions l

Deficit

$65, 489, 719 $13, 042, 728
114,122, 812 10,013, 997
478, 738, 742 10, 782,919
261, 089, 505 43,107,499
557, 586, 834 59, 227, 354
675, 599, 235 67, 583, 702
351,832,176 24,144,339
519, 672,459 37, 594, 854
494,198, 905 36, 792,136

DELAWARE
1916..
1917..
1918..
1919..
1920..
1921..
1922..
1923..
1924..

960
1, 071
816
809
918
1, 002
1, 116
991




554; 57.71!
616; 57.52
384! 55.81
466! 57.11
401 49.57
383 41.72
4811 48.00
52. "
594 59.<

$221, 569, 789
810, 771,861
437, 050,491
334, 790, 234
329, 059, 961
81, 777, 825
253,028, 589
410,811,438
312, 823, 052

$85, 298, 891 $136, 270,898
682, 294,433 128,477,428
390,320,419
46, 730,072
298,110, 694
36, 679, 540
303,832, 536
25,227,425
75, 721, 042
6, 056, 783
230,311, 918
22, 716, 671
368,878,137
41, 933,301
273,282,142
39, 540, 910

$2,894,425
5,891,878
3,421, 919
3, 051, 705
2, 205, 736
487,134
2, 259, 778
3, 976, 282
4, 703, 290

1
m
O

3
o
o

g
$2, 894,425:
$23, 262, 737 29, 154, 615i
16, 515, 846 19, 937, 765
5, 537,152
8, 588,857
1, 397, 267 3, 663, 003
943,835
456, 701
2, 278, 883
219,105
3, 976, 282
4, 703,290

406 42. 29
455! 42.481
3041 44.19!
350! 42. 89!
408| 50.43
535! 58.28
521 52.00
528 47.31
397 40. 06

$2,238, 316
12, 234,950
6,435, 757
17, 887, 479
35, 035, 785
91, 783,432
52, 805,040
48,161, 704
166,172, 300

$3, 537, 004
20,332,859
8, 374,759
20, 500,858
41,152,812
105,310,136
64,374,215
57, 248, 274
178, 959, 763

$1, 298, 688
8,097,909
1, 939,002
2, 613,379
6,117,027
13, 526, 704
11, 569,175
9,086, 570
12, 787,463

DISTRICT OF COLUMBIA
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.

1,130
1,263
7191
995
1,153!
1,258!
1,466!
1,5751
1,656'

653
821
552
659
659
716
822
923
942

57.79!
65. 001
76. 77 i
63. 23!
57.16 i
56. 921
56. 07!
58. 60 !
56. 88|

$242,882,222
265, 653, i
177,578,447
212, 922, 598
225, 380,949
220, 704,491
299, 641, 639
291, 511, 757
440, 399, 590

$201,421,241
231,260, 378
162,477, 947
183,175, 905
201, 014,376
200, 492, 531
269, 251,366
247, 028,654
392, 942, 030

$41,460,981!
34, 393, 560
15,100, 500*
29, 746, 693!
24,366,5731
20,211,960
30,390,273
44,483,103
47, 457, 560^

$778,274
1, 759,629
1, 260, 716
2, 380, 341
1, 988,177
1, 701,107
3,179,446
5, 360, 889
5, 745,401

$2, 357, 528
3, 532,138
4, 031,164
1,688,492
1, 720, 399
2
17,451

$778, 274
4,117,157
4, 792, 854
6,411,5051
3, 676, 669!
3,421,506!
3,196, 897J
5, 360, 889!
5,745,401

477
442
167
336
494
542
644
652
714

42.21
35.00
23.23
33.77
42.84
43. 08
43.93
41.40
43.12

$16,179,420j
11,230,568!
9, 794, 570|
19,550,946'
56, 250, 769 i
80, 010, 719j
49,199,153!
48,092, 317
54, 626, 808

$18,191,800
12, 944, 624
11,126,854
22,484, 793
59.886,681
91,823,143
55, 410, 795
53,330, 053
61, 306, 627

$2, 012,380
1, 714, 056
1, 332,284
2,933,847
3, 635,912
11, 812,424
6, 211, 642
5, 237, 736
6, 679, 819

$351, 040
2,401,069
3,005, 475
4, 314, 974
3, 919, 056
2,226, 419
2, 618, 536
3, 821, 481
7, 006, 389

1, 351
1,123|
1,338
1,174
1,387
1,826
1,836
1,887
2,130

47.09
37. 55
44. 21
41.2'
42.95
52. 59
47.26
43.34
40.77

$19,142, 666
31, 608,322
34,744,745
52, 270,145
111,880,974
126, 633, 887
80, 033, 094
78, 608, 312
86, 986, 485

$23, 491, 838 J
37,096, 960!
40,173,215
63, 604, 681
120, 093,378
142, 700, 737
92, 950,100
90, 463, 7591
101,274,256!

$4, 349,172
5,488,638
5,428,470
11, 334, 536
8,212,404
16,066,850
12, 917,006
11,855,447
14, 287, 771

FLORIDA
1916..
1917..
1918..
1919.
1920..
1921..
1922..
1923..
1924..

2,991
3,023
2,845
3,229
3,472
3,885
4,353
5,224

1,518 52.91
1,1
1,685
1,671
1,842
1,646
2,049
2,466
3,094

62.45
55. 74 i
58.73!
57. 05
47.41
52. 74
56. 651
59.23

$81, 477, 552
195,027, 934
242, 617,632
271,609, 675
297,169, 272
211, 881, 821
307,326,183
396, 312,076
531, 412, 640

$63,806, 729!
176,350,430;
228, 544,193!
246, 324,109
274, 752,149
195, 715, 463
282, 812, 398J
360,913,548
469, 069,150

$17,670,823
18, 677, 504
14, 073, 439
25, 285, 566
22, 417,123
16,166, 358
24, 513, 785
35, 398, 528
62, 343, 490

$351,040
927,450
1,116,151
1, 967, 666
1, 703, 217
1, 245,897
2, 598,880
3, 821,481
7, 006, 389

$1, 473, 619
1, 889,324J
2, 347,308
2, 215, 839|
980, 5221
2 19, 656!

H
>

UJ

O
GEORGIA
1916.
1917
1918.
1919
1920.
1921.
1922.
1923.
1924.

4,758
4,956
4,384
4,420
4,500
4,547
4,745
4,963
5,099

3,424
4,009
3,458
3,487
2,827
2,067
2,715
3,094
3,080

71. £
80. S
78.89
62.82
45.46
57.22
62.34
60.40

$251,095, 946
746,428,340
875, 848, 992
958,377,060
862, 291, 616
412, 283, 727
622, 586,434
844, 710, 364
762,367, 723

$194,587,307
$56, 508, 639 $1, 082,190
673, 277, 614
73,150, 726
3,486,177
803, 706,316
72,142, 676
5, 028, 966
874,906,304
83,470, 756
6, 495, 595
800,573,164
61,718,452! 4, 748,974
381,247,113
31, 036, 614| 2, 618, 990
565, 811, 798, 56, 774, 636 j 5, 964, 986
780,958,877!
63, 751, 487 7, 023, 858
712,206,063
5, 536, 205
50,161, 660

$8,826, 790
23, 949, 078
14, 856, 661
8,755,364
1, 790, 683
2 239, 080

$1, 082,190
12, 312, 967
28, 978, 044
21,352, 256
13, 504,338
4, 409, 673
6,204, 066
7,023, 858
5, 536,205

1,334 28.04
947 19.11
926 21.12
933 21.11
1,673 37.18
2,480 54.54
2,030 42.78
1,869 37.66
2,019 39.60

$29, 501, 342
61, 898, 474
105, 265, 822
62, 827, 382
295,237,068
314,385,441
173, 471, 321
160,496, 503
271,453,018

$34, 977,389
67, 594,447
111,618,275
68,915, 504
316,192,673
353, 659,414
191,081, 312
177, 492, 967
293, 732,994

$5,476,047
5, 695,973
6, 352, 453
6,088,122
20,955,605
39, 273,973
17, 609,991
16, 996,464
22, 279,976

o
o
5*

1
2

Gross income and deductions for railroads and other public utilities are incomplete. See p. 13.
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.




OO

00

TABLE 14.—Corporation returns—Historical comparison 1916-192'4, by States and Territories, showing, for each year, by corporations
reporting net income and those reporting no net income, the number, percentage, gross income, deductions, net income (or deficit), income
and war-profits and excess-profits taxes, and total tax—Continued
HAWAII
Corporations reporting no net income

Corporations reporting net income

Year

Total NumPer
number of ber cent
rerecorpora- port- porting
ing
tions net
net
inincome come
571
617
480
521
534
587
604
586
607

1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.

396
417
337
357
368
315
351
364
393

69.35
67.58
70.21
68.52
68.91
53.66
58.11
62.11
64.74

Gross
income 1

$101,055, 901
165, 807, 789
125,980,474
189,325,500
235,457,131
90,392, 439
115,624, (
170,396,163
183,491,555!

Deductions *

$55, 351, 265
127, 804, 922
101, 956, 665
148,402, 774
177,172,4711
79,807, 502!
100,465, 6281
142, 689,5811
151,961,739

Net income

$45, 704, 636
38, 002, 867 j
24,023,809!
40, 922, 726!
58, 284, 660!
10, 584, 937 j
15,159,068!
27,706,582
31,529,8161

Income
tax

$889, 751
1, 402, 490
2,083,028
3, 096, 592
4, 242, 650
922, 666
1, 750, 200
3, 037,316
3, 625,419

W a r profits
a n d excess
profits t a x

$9,978,511
5,931,355
7, 941,189
14, 986,095
682, 811
2
782

Total tax

NumPer
ber cent
rereport- porting
ing
no
no
net
net
inincome come

$889, 751
11,381,001
8,014,383
11,037.781
19, 228', 745
1, 605,477
1, 750, 982
3, 037,316
3, 625,419

200
143
164
166
272
253
222

Gross
income 1

Deductions J

Deficit
Ul

H

§

30.65!
32. 42!
29. 791
31.48!
31.09|
46.2
41.89
37.88
35.26

$4, 992,900
2, 509,355
10,986,517
4, 617,435
18, 593,554
67, 553, 636
36,579, 669
18,018, 652
12,960,706

45.56
42.62
44.51
43.73
49. 58
64.77
60.79
56.95
56.45

$9,002, 772 $10, 936,899 $1, 934,127
15,355,242
13,401,090
1, 954,152
11, 956, 453 1, 603, 655
10,352, 798
22, 041, 724 2,529,376
19, 512,348
55, 969, 543 61, 654, 627 5, 685,084
73,591,353 10,309,380
63,281,9731
38, 692, 2391 44,128,461
5,436,222
39, 057,8821 44,378,170!
5,320, 288
45, 246,2191 5, 828, 747
39,417,472!

$6. 248.044
2, 864, 936
11,871,365
6,065, 435
19, 703, 976
76, 247, 678
41,006,899
19, 494,472
14,069,759

$1,255,144
' 355^ 581
884,848
1, 448,000
1,110,422
8, 694,042
4,427,230
1,475,820
1,109,053

IDAHO
1916.
19171918.
1919.
1920..
1921..
1922..
1923.
1924..

1,780
1,889
1,184
1,690
1,771
1,706
1,872
1,951
2,071




969
1,084
657
951
893
601
734
840
902

54.44
57.38
55.49
56.27
50.42
35.23
39.21
43.05
43.55

$37, 741, 867
136,418,190
91, 825,305
139,493,420
128,387, 434
49,405, 234
82,167, 739
122, 961, 802
128, 795, 412

$26,924,633 $10,817,234
121,466, 771
14,951,419
84,520,111
7,305,194
128,094,293
11,399,127
118, 603, 529
9, 783, 905
47,176,023
2, 229, 211
75,820,212
6,347, 527
112, 630, 918 10,330, 884
121,949,8491
6,845, 563

$212, 526
733, 739
607, 507
866, 210
740,061
122, 845
459, 564
965, 874
680, 401

$1, 763, 713
1, 226,387
884, 225
637, 861
80,464
2
3,187

$212,526
2, 497, 452
1, 833, 894
1, 750,435
1,377, 922
203,309
462, 751
965,874
680,401

811
805
527
739
878
1, 105
1, 138
1, 111
1, 169

Ul

H
i—i
Q
tfl

a
o

ILLINOIS
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.

21, 931
22,389
20, 4061
20, 214
21,127
22, 396
24,184
25, 242
26,414

13,451
14,399
12, 920
13,792
13,413
11,384
14,360
15,941
15,959

61. 33 $3,168, 454,041 $2,406, 308,629 $762,145,412 $15,014,845'.
362, 526 1,133, 783, 726 53, 593, 281j $165,425,538|
64.31 7, 676,120, 6121 6, 542,
759,325, 582 62, 851, 975! 215,810,261!
63.31 8,460, 298, 970 7, 700,973,388
505,388 833,157, 670 66, 614, Oil 122,707,710
68.23 9,437, 663, 058 8, 604,
906, 942 677,180, 274 55, 817, 886
63.49 9,334, 087, 216 8, 656,
93, 230,712 s
818, 667 6, 363,674, 214 381,144, 453 33,106, 447
50.83 6, 744,
28, 202,1311
59.38 8, 506,567, 924 7,835, 809, 920 670, 758,004 75,149, 656
2 734,830
752, f 49,643 82,678, 907
63.15 10,424, 571, 614 9, 671,921,971
706,054,194 82,467, 674
60.42 11, 805,918,009 11,099, 863,815

I

$15,014,845 8,480 38.67 $189,184,120
408,337,235
219,018,819 7,990 35. 69{
278, 662, 236 7, """ 36. 69 j 408, 944, 5521
189,321, 721 6,422 31.77 4,179,415,874!
149, 048, 598 7,714 36.51 2,967,631,391
61,308,578! 11,012 49.17 3, 758, 752,152!
75,884,486) 9,824 40. 62 j 2,741,643,824
88,312,116 9,301 36.85 2,680,948,250
82,467,6741 10,455 39. 58 1,889,665,982

$217, 780,179] $28, 596,059
451,077,084! 42, 739, 849
443,295,0491 34,350,497

4,265,445,0761
3,112,951,477
4,116,064,205
2,915,504,404
2,817,472,923
2,051,325,085

86,029, 202
145,320,086
357,312,053
173,860,580
136,524,673
161,659,103

$7,985,988
9,985, 836
11,206,248
12,825,286
34, 967, 606
66,997, 689
40,050,443
36,019,103
41,903,489

INDIANA
1916
1917
1918
1919
1920
1921
1922
1923
1924

_- _
. -

8,546
9,019
8, 589
8,788
9,275
... _ 9,397
10,041
10,399
10, 832

5,881! 68.82i
6,849. 75.94!
6, 090' 70.90^
6,227! 70.86J
5,885i 63.45
4, 9911 53.11
6,24l! 62.16!
6, 721 i 64.63!
6, 556 60. 52

$459, 263,546^
1,453, 704,767:
1,357, 050.335!
1, 578, '39,596
1, 728, 056,078!
1,005, 748,132:
1,394, 319,195;
1,722, 765,3361
1, 539, 297, 662!

$357,512,178
1,315,381,9C0
l,242,903,859|
1,436,367,738:
1, 599,891,865
928, 579,984
1, 272,155,257
1, 586,352,241
1, 424,308,074

$101,751,368
138, 322, 867
114,146,476
142,371,858!
128,164,213
77,168,148
122,163,938
136,413,C95
114,989,588

$2,001,337!
6,381,338
8, 569,053
10,732,348
9,809,924!
6,264, 21l!
13,462,301!
15,083,519
12,930,267

$21,797, 831
31, 922, 488
22, 683,354
17,653,466
6, 213, 639
2
316,123

$2,001,337!
28,179,169!
40,491,541
33,415,702
27,463,390!
12,477,850!
13,778,424|
15,083, 5l9i
12,630,267!

2, 665
2,170
2,499
2,561
3,390
4,406
3,800
3,678
4,276

31.18
24.06
29.10
29.14
36. 55
46.89
37.84
35.37
39.48

$47, 847, 292!
106,863,962!
119,313,764!
156,121,599!
463,026,255|
534,323,814!
345,739,206:
324,219,913!
394,698,388!

$55, 833, 280
116,84V"
130,520,012
168,946, 885
497,993,861
601,321, 503
385, 789, 649
360,239,016
436,601,877

$1,113,903
12,517,328
16,100, 592
14,122,884
9,414,567
4,183, 749
4, 768. 550
5, 842, 916
5, 284, 901

3,209
2,865
2,432
2,425
3,402
4,149
3,496
3,548
3,968

35. 40
30.851
29.45!
31.10
38.23
48.00
39.55
39.31
44.28

$42, 266, 433
86, 497,476
95, 619, 609
130,764,441
409,450, 293
421, 721,046
214, 474, 942
222, 390, 726
265, 893,154

$58,321,696 $16,055,263
90, 555, 842 4,058,366
6,062, 843
101, 682,452
142,103, 366 11,338,925
26,444,863
435,895,156
459, 671, 636 37, 950, 590
236,164,132 21, 689,190
23,042,435
245,433,161
291,182, 726 25, 289, 572

w
H

H

IOWA
1916
1917
1918
1919
1920
1921
1922
1923
1924

I
I
j
!
i
I

9,064:
9,288|
8,257!
7,798i
8,899!
8,6431
8,839
9,025
8, 9611

$265, 972, 786
5,855 64.60!
837, 831, 971
6,423 69.15j
839,521.038
5,825! 70.55!
5,373j 68.90] 1,102,603, 896
956, 667, 062
5,497: 61.77!
656, 579, 966
4, 494! 52.001
882,251,143
5,343! 60.451
951, 617, 643
5, 477! 60. 8
4, 993 j 55. 72j
897, 363, 718

$208,362, 402
759, 982, 658.
778, 528, 539
1,030, 794,547
896, 721,344
621, 262, 882
833,184, 999
894,180, 535
847, 631, 843

$57, 610,384
77, 849,313!
60, 992, 499|
71, 809, 349'
59, 945, 718;
35, 317, 084|
49, 066,144|
57, 437,108:
49, 731,875!

$1,113,903
3, 760,362
4, 759, 693
5, 259, 785
4,422,431
2,729,111
4,731,282
5, 842, 916
5, 284, 901

$8, 756, 966
11,340,899
8,863,099
4, 992,136
1, 454, 638
2
37, 268J

Q
O

1
2

Gross income and deductions for railroads and other public utilities are incomplete. See p. 13.'
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.




OO

01

TABLE 14.—Corporation returns—Historical comparison 1916-1924, by States and Territories, showing, for each year, by corporations reporting
net income and those reporting no net income, the number, percentage, gross income, deductions, net income (or deficit), income and warprofits and excess-profits taxes, and total tax—Continued

00

KANSAS

I

Corporations reporting net income

Year

Total Num- Per
number of ber cent
rerecorpora- port- porting
ing
tions net
net
inincome come

Gross
income '

Deductions l

Income
tax

Net income

War profits
and excess
profits tax

Total tax

Corporations reporting no net income
Num- Per
ber cent
rereport- porting
ing
no
no
net
net
inincome come

Gross
income J

Deductions l

Deficit

m
H
H
M

1916
1917
1918
1919
1920.
1921
1922
1923
1924

4,467
4,604
4,474
4,531
4, 658
4,749
4.956
4,928
4,985

3,299
3,680
3,353
3,436
3,202
2,852
3,115
2,987
3,184

73.85
$352, 747, 535 $248, 676, 965
79. 931
803, 041, 896
681,645,684
74.94
722, 919,437
641,124,893
75.83
953, 144,030
836, 892,309
68.74 1,111, 082, 200 1, 006, 481, 468
60.05
791, 541, 272
703,991,679
62.85
966, 054, 682
844, 907, 875
60.60
824, 883,400
737, 797, 474
63.87
940, 049, 723
855,439,011

$104,070, 570
121, 396, 212

$2,073,911
5. 954. 921
81, 794, 544 7, 617, 014
116,251,721 9, 771, 492
104, 600, 732 8, 962,188
87, 549, 593
7, 505, 059
121,146, 807 14,415,182
87, 085, 926 10, 270, 566
84, 610, 712
9, 832, 973

$13.656, 954
12; 002, 469
11,216,422
7, 675,582
7, 596,108
2
30, 815

$2,073,911
19,611,875
19, 619, 483
20, 987, 914
16, 637, 770
15,101,167
14,445, 997
4, 637,357
9, 832, 973

1,168 26.15

25. 06
24.17
31.26
39.95
37.15
39.40
36.13

$18, 727,107
59, 606, 596
56, 745, 783
80,387,217
354,340, 288
375,340, 061
106, 561, 617
186,240,432
134, 592,145

$21, 275, 294
64, 876, 833
62,390,170
87, 716, 944
373,460,386
397, 587, 581
121,029,947
203, 773,160
149, 943, 455

$2, 548,187
4,270,237
5,644,387
7,329,727
19,120,098
22, 247,520
14, 468,330
17, 532, 728
15,351,310

36.37
30.95
27.03
32.73
35.91
44.99
35.24
34.39
38.26

$22, 524,658
44, 825, 291
37, 744, 851
70, 249,155
152,151, 464
219,658, 706
156,855,875
133, 990, 263
180, 069, 318

$28, 086,178
48,995, 225
41, 447,394
76, 695, 661
165, 017,410
253, 965,378
174, 941, 533
147, 254,905
197, 042,194

$5, 561,520
4,169,934
3, 702, 543
6,446, 506
12,865,946
34,306,672
18, 085,658
13,264,642
16, 972,876

Q24

9!ft 0 7

121
095
456
897
841
941
801

1,966
1,727
1,164
1,496
1,725
2,140
1,804
1,772
1,999

KENTUCKY
1916.
1917.
1918.
1919.
1920
1921.
1922.
1923.
1924.

5,405
5,580
4,307
4,571
4,804
4,757
5,119
5,153
5,225




3,439
3,853
3,143
3,075
3,079
2,617
3,315
3,381
3,226

63.63
69.05
72.97
67. 27i
64. 09!
55.01
64.76
65.61
61.74

$278, 007,892 $211,488,773i $66, 519,119 $1, 303, 454
569,373, 083
82, 895, 744 3, 845, 351 $13, 545, 372
652, 268,827
638,044, 885
69, 821, 552 5, 740, 279; 18, 238, 657
707,866, 437
568,869, 330
70, 588, 761 5, 459,932
9,811,172
639,458,091
74,869, 079 5, 762, 090 11,203,149
832, 738, 581 757,869, 502
412,471, 737
31,877,592 2,498, 252
2, 273,498
444,349, 329
69, 658, 734 7,356,191
2 19, 946
741, 590, 714 671,931,980
789,323,191
72, 582, 288 8,139, 710
861,905,479
674, 691, 379 609, 716, 384 64, 974, 995 7, 347, 437

$1, 303, 454
17, 390, 723
23,978,936
15,271,104
16, 965, 239
4, 771, 750
7, 376,137
8,139, 710
7,347,437

3

Q
O

LOUISIANA
8
g
to
*?
I

1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.

3,705
4,096
3,661
4,001
4,365
4,470
4,987
5,109
5,155

2,380
3,113
2,557
2,690
2,441
2,053
2,580
2,841
2,943

64. 24
76. 00!
69. 84i
67. 23!
55. 92'
45. 93!
51. 73|
55.61
57. 09!

$211,202,896
$158, 569, 779| $52,633,117 $1,047, 775
734, 600, 111 646, 421,493
88,178, 618 4,178,419
731, 556,847
674, 389, 226 57,167,621
4, 607,542
950, 986,340 J 862,029,140
88, 957, 200 6,885, 473
820, 556, 035! 753, 264,396
67, 291,639 5,170, 935
479, 873, 646! 452,748,646
27,125,000 2,213,867
664, 010, 505 612, 361, 252 51,649, 253 5,383, 688
764,338, 992 I 695,994, 269
68,344,723 7,543,885
835, 279, 208 780,842,846
54, 436, 362 5, 934, 261

$13,379, 220i
13, 693, 339
15,900, 477
10, 256, 672
1, 692, 068|
2 99, 904

35. 7<
24.00
30.16
32.77
44.08
54.07
48.27
44.39
42.91

$23,877,120 $29, 807,109 $5, 929, 989
54, 682, 215 6, 653, 731
48,028, 484
5,394, 984
43, 538,399
38,143,415
8,189, 629
99, 716,348 107,905,977
302, 041,114 328, 924, 798 26, 883,684
334,891,801 375, 023,151 40,131, 350
278, 796, 994 323, 540, 527 44, 743, 533
254, 596, 681 277, 631, 531 23, 034,850
227, 485, 968 252,224,147 24, 738,179

$1, 047, 775
17,557,639|
18, 300,881|
22, 785, 950
15,427, 607
3, 905, 935!
5,483, 592
7, 543,885
5,934,261

1, 325!
983
1,104
1,311
1,924
2,417
2,407
2,268
2,212

$744, 773
8, 082, 526
7,997, 729
10,824, 757
8, 808, 774
5,102, 019
4, 755, 360
4,983, 800
3, 533,832

1,135 36.80
92li 27.82
973! 39. 41
933 32.84
1,093! 38.62
1,399! 46.73
1,364! 42.38
1,296 39.31
1,478! 42.92

$26, 270, 026
22, 297, 897
31, 452, 603
36,377, 598
100, 927, 621
177,443, 735
153,054, 220
133,219,190
125,272,376

$30, 206, 459:
25,773,511'
37, 942, 623
43, 525, 673
109,309,788
211,930,901;
164,229,727
143, 539, 207
138,090,991

$3, 936, 433
3, 475, 614
6, 490, 020
7,148, 075
8, 382,167
34,487,166
11,175, 507
10,320, 017
12, 818, 615

$1, 658, 036
18,699, 793
30,116,417
22, 249, 481
13, 879, 487
8,095,320
7, 355, 370
11, 349, 059
9, 846, 911

1,455
1,3531
969|
1, 2381
1,650
2,173
2,079
1,973
2,269

$25, 604,140
59, 272, 099
66, 213,097
79,402, 434
253, 929, 061
290, 177, 658:
193,207,911
199,168, 269
282,135, 388

$30,268,1531
67,167, 5501
71,088, 614|
88,053, 285
276, 694, 572
333, 938, 370
216, 338, 749
215, 470,109
303, 917, 920

$4, 664,013
7,895, 451
4,875, 517
8, 650,851
22, 765, 511
37, 760, 712
23,130,838
16, 301,840
21, 782, 532

MAINE
3,084
3,311
2,469
2,841
2,830
2,994
3,219
3,297
3,444

1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.

1,949|
2, 390,
1,496
1,908!
1,737!
1,595
1,855!
2,001
1,966

63.20
72.18
60.591
67.16 :
61.38J
53.27:
57. 621
60.69!
57.08!

$1G7,998, 563 $129,685, 789 $38, 312, 774| $744,773
402, 801,390
346,976,800|
55, 824, 590 2, 756,969
284, 018, 735 258, 767,107! 25, 251, 628 2, 063, 445
489, 053, 461 440, 295, 200! 48, 758, 261 3,833,086
540,634,952
496,799, 284
43, 835,668 3, 529, 959
352,668, 492
322,183,143
30, 485,349
2,552,345
433,031, 561
392,861,367i
40, 170,194 4, 540,313
457, 728, 612 413, 293, 632! 44, 434,980 4,983,800
415,086, 739
383, 738, 926 31, 347,813 3,533,832

$5, 325, 557
5, 934, 284
6, 991, 671
5,278,815!
2, 549,674
2 215,047

MARYLAND
1916
1917
1918
1919

1920..
1921.
1922..
1923..
1924.

_

4,039
4,250
I 3,498
I 3,885
4,662
4,246
4,599
4,783
5,202

2,584
2,897
2, 529
2,647
3,012
2,073
2, 520
2,810
2,933

63.98!
68.16
72. 29!
68.13i
64.61
48.82
54. 79
58. 75|
56. 38|

$443, 382,103!
949,855,3931
929,339,590:
904,191,353
941, 296,390|
722,857, 528!
821, 053, 430
1, 080,953,374
924, 620,439

$356, 098,100:
839,963,810!
844, 577,898!
810, 223,989
864,394,371;
660,066,330|
755, 286, 550
981, 627, 029
841,127,604

$87, 284,003
109,891, 583
84, 761,692
93,967, 364
76,902,019
62,791,198
65,766, 880
99, 326, 345
83, 492,835

$1, 658,036
5, 326, 249'
6,825, 210
7,470,128!
6,414, 014
5,638,109
7,288,677
11,349,059
9, 846,911

$13, 373, 544
23,291, 207
14,779,353
7,465,473
2, 457, 211
2 66, 693

36.02
31.84
27.71
31.87
35.39
51.18
45.21
41.25
43.62

to
H
I—I

a
GO

o
o
g

1
Gross income and deductions for railroads and other public utilities are incomplete. See p. 13.
2
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.




OO

TABLE 14.—Corporation returns—Historical comparison 1916-1924} by States and Territories, showing, for each year, by corporations reporting
net income and those reporting no net income, the number, percentage, gross income, deductions, net income (or deficit), income and warprofits and excess-profits taxes, and total tax—Continued
MASSACHUSETTS
Corporations reporting no net income

Corporations reporting net income

Year

1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.

Total Num- Per
number of ber cent
rerecorpora- port- porting
ing
tions net
net
inincome come
13, 273
13, 799
12, 622
13, 286
14,150
14,837
15, 867
15, 861
17,101

8,350
9,849
8,501
8,894
8,142
7,199
8,922
9,486
9,412

62.91
71.37
67.35
66.94
57.54
48.52
56.23
59.81
55.04

Gross
income l

Deductions l

$1,772,712,308 $1,305, 208, 646
5,023,176, 47 4,191,441,155
5,871,704,085 5, 256,807, 852
5,826, 613, 819 5,172,057,105
4,874,334, 665 4,471, 807,154
3, 463,117, 234 3,185,306,688
5, 328,314, 675 4,913, 083,948
5,490, 963, 290 5,028,484,598
4, 748,920, 203 4, 396,710, 612

Income
tax

Net income

$467,503,662
831, 735,324
614,896, 233
654, 556,714
402, 527,511
277, 810,546
415, 230,727
462,478, 6921
352, 209,591

$8,927, 594
40,442,865
44, 594, 530
51,101,030
32,660, 529
24,464, 732
47, 017, 579
53,151, 343
40, 796, 074

War profits
and excess
profits tax

$96, 781,840
229,493, 756
117,830, 266
55,186, 544
22,474,481
2 795,997|

Total tax

$8, 927, 594
137, 224, 705|
274, 088, 286!
168, 931, 296!
87, 847, 073!
46,939, 213i
47, 813, 576
53,151, 343
40, 796, 074!

N u m - Per
ber
cent
rereport- porting
ing
no
no
net
net
inincome come
4,923
3,950
4,121
4,392
6,008
7,638
6,945
6,375
7,689

37.09
28.63
32.65
33.06
42.46
51.48
43. 771
40.19!

Gross
income1

$153, 413,973
325,363, 706
377, 740, 551
495,981,643
2,164, 242, 312
1, 621,932, 693
1, 013, 300, 705
1,192, 622,315
44. 96! 1, 671, 263,423

Deductions l

Deficit
Ul
H

$181,500,346
351,903, 741
445,383, 973
557,847,895
2,363, 383,130
1,872, 422,640
1,166,997, 210
1, 318, 265, 747
1,844,919,: "

$23, 086,373
26, 540,035
67,643, 422
61,866, 252
199,140, 818
250,489.947
153, 696, 505
125, 643, 432
173, 656, 457

9,823
9,993
9,021
_
_ 9,626
10,872
11,426
11,853
12,174
12, 778




6,362
7,162
5,951
6,637
6,704
5,209
6,571
7,294
7,429

64.77
71 67
65.97
68.95
61.66
45.59
55.44
59.91
58.14

$1,180,450,526
2, 979,253,276
3,055,263,841
3,832,177,880
3, 645,254,236
2,345,423,614
3.091,035,274
5,427,780,528
4,110,638,642

$805,196,782
2,671,503,384
2, 716, 534,820
3,314,403,199
3,243,206,851
2,094,119,198
2,643,809, 754
4,906,755,692
3,612,698,629

$375,253,744' $7,362, 945
307, 749,892! 14,575, 906
338,729,021! 24,842.977
517, 774,681 j 38,506,222
402,047,385 32,182,837
251,304,416 19,037,623
447,225,520! 48,887,019
521,024,836 60, 729,137
497,940,013 59,869,257

o
Ul

o
o

g

MICHIGAN
1916
1917
1918
1919
1920
1921
1922_
1923.__
1924

M
Ul
H

$7,362,945 3,461 35.23 $84,176,870 $97,969,398
$46,392,602 60, 968,508 2,831 28.33 182,288,812 213, 693,864'
118,332,316 143,175, 293 3,070 34.03 181,480,106 199, 972,642!
121,060,455 159,566, 677 2,989 31.05 15.9,533,186 176,489,390!
70,437, 948 102, 620, 785 4,168 38.34 757,220, 766 806,756,132!
42,811,466 61,849,089 6,217 54.41 1, 219,593,453 1,400,088,545
2 1,183,727 50,070,746 5,282 44.56 533,851, 774 610,177,991
60, 729,137 4,880 40.09 468,049,639 538,097,451
59,869,257 5,349 41.86 624,917,342 688,880,461

$13,792,528
31,405,052
18,492,536
16, 956,204
49,535,366
180,495,092
76,326, 217
70,047,812
63, 963,119

MINNESOTA
1916-.
1917..
1918..
1919-.
1920..
1921..
1922..
1923..
1924..

9 276
,
9 486
,
8 576
,
8 588
,
9,315
9 177
,
10,269
10,568
10,800

5,916
7,235
5,787
5,946
5,821
4,710
5, 547
5,795
5,783

63 78
76.27
67 48
69 24
62 49
51.32
54.02
54.84
53.55

$746,083,812
2, 216, 876,197
1, 878,316, 708
2,053,409,031
2,233,521,506
1,305,870,652
1, 766,095, 7C8
1,979,586,084
2,176,021,563

$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
2,064, 176,920

$205, 685,329) $4,053,243
273, 447, 667! 13,014, 902
138, 101,260i 12,384,015
190, 433,359; 15, 633.731
148, 473,971) 10, 725, 653
61, 611,676! 5,019,706
96, 881, 835! 10,932,758
116, 711,287i 12,604,260
111, 844,6431 12,698,035

$35,883,368
23,161, 608
19,691,572
12, 612, 836
3,457,044
2
164,633!

$4,053,2431
48,898,270!
35, 545, 6231
35,325,303
23,338, 489
8,476,750
11,097,391
12, 604,260
12,698,035

3,360
2,2511
2, 789!
2, 642|
3,494|
4,467|
4,722|
4,773!
5,0171

36.22
23.73
32.52
30.76
37.51
48.68
45.98
45.16
46.45

$52,271, 961
150, 251, 711
102,080,351
99, 093, 959
472,701,059
779,803,329
637,419,520
465,878,265
423,207,737

$64,481, 856 $12,209,895
18,861,338
169,113,049
112,249,197; 10,168, 846
110, 578, 948 11,484,989
24, 776, 907
497,477,966
68,709,897
848,513,226
38,678,456
676,097,976
36,011,169
501,889,434
41,333,313
464,541,050

$222,380
1, 927,457
3,180,341
3, 765,160
3,280,929
616, 643
1.136,723
1, 721,120
1, 335,653

505
380
260
259
558
729
508
552
672

30.55
20.98
22.97
18.04
35. 471
47.09!
30.271
30. 58
33. 99

$11,018,624
16,105, 509
18, 596,344
16,710,429
86,484, 733
78,358,022
37,137,779
48,575, 559
67, 668,848

$12,733,623
17, 502, 868
20,280,778
17,987,984
94,071,006
87, 742, 228
40,828,505
53,365, 294
79, 840,065

MISSISSIPPI
1916
1917..
1918
1919
1920
1921
1922
1923
1924

1,653
1,811
1,132
1,4361
1,573
1,548|
1,
I i;805
| 1,977 f
I

1,1481 69.45
1,4311 79.021
872; 77.03
1,177! 81.961
1,015 64.531
819! 52. 911
1,170! 69.731
1,253! 69.42J
1,3051 66.011
!
i

$48,355,712
183,632, 659
133,113,464
214,347,116
207, 688, 946
95,826,313
176,232,398
220,515,009
208,071, 860

$36,972,1
169, 918,500
121, 869,413
195,644,549
190,314,891
90, 639.058
163,209,043
203,371,484
194, 874,445

$11,382, 856
14, 814,159
11,244,051
18, 702, 567
17,374,055
5,187, 255
13,023.355
17,143, 525
13,197, 415

$222, 3 8 0 .
743, 089!
887, 277
1,396, 154
1,350, 204
369, 659
1.129, 012!
1, 721, 120!
1, 335, 653

$1,184,368
2,293,064
2,369,006!
1, 930, 725
246, 984
2 7.711

$1,714,999
1,397,359
1,694,434
1,277,555
7,586,273
9,384, 206
3, 690,726
4,789, 735
12,171,217

MISSOURI
1916
1917
1918
1919
1920
1921
1922
1923
1924

14,262
14,840
13,332
12,764)
13,428)
13,735!
14,190f
li 14,562
15,139
!

8,901 62.41
9,304; 62.70
8,294 j 62.21
8, 740; 68. 47
8,431! 62. 79 j
7,338! 53.43 !
8,445! 59.51
9,0181 61.93
8,906 58.83J

$971,129,331
3,058,064,523
3,087,626,9831
3, 446,312, 072
3,365,585,3131
2, 276, 260, 673
3,091,617,123
3,147, 538, 670
3,183,605,164

$748,498,729 $222, 630,
2,754,845,249! 302,119,
2, 828, 707,5811 258, 919,
3,159,804,8421 286, 507,
3,139,282,813! 226,302,
2,146,880,221
129,380,
2,887, 657, 774
203, 959,
2,920,215,314
227,323,
2, 957,705,864
225, 899,

$4,347,717!.
14,461,2621
i o no/?

oeo !

22, 095,190
17, 770, 4321
10,817,654^
22,655,905!
25, 782,472 L
26,039,340.

$42,990,749
84,412,911
48,833,070
30,379,442
8, 806,173
2
471,342

$4,347,717
57,452,011
103,399,779
70, 928,260
48,149, 874
19, 623,827
23,127,247
25, 782,472
26,039,340

5,361
5,536
5,038
4,024
4,997
6,397
5,745
5,544
6,233

37.59 $117,530,228 $136,530,200
186, 291, 251
204,848, 660
37.30
209,591,434
230,125,289
37.79
219,719,520
245,881, 772
31.53
814, 725, 610
866, 275, 232
37.21
46.57 1,029,103,368 1,119,302,987
532,342, 992
591, 894,933
40.49
617,221,554
668,489,540
38.07
616,708,815
672,957,435
41.17

$18, 999,972
18, 557,409
20, 533,855
26,162,252
51,549, 622
90,199,619
59, 551, 941
51,267, 986
56,248, 620

1
Gross income and deductions for railroads and other public utilities are incomplete. See p. 13.
2
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.




GO

TABLE 14.—Corporation returns—Historical comparison 1916-1924, by States and Territories, showing, for each year, by corporations reporting
net income and those reporting no net income, the number, percentage, gross income, deductions, net income (or deficit), income and warprofits and excess-profits taxes, and total tax—Continued

CO

o

MONTANA
Corporations reporting no net income

Corporations reporting net income

Year

1916
1917
1918
1919
1920
1921.
1922
1923.
1924

Total NumPer
number of ber cent
rerecorpora- port- porting
ing
tions net
net
inincome come
3,613
3,774
3,804
3,337
3,571
3,782
3, 922
3,865
4,028

2,019
2,430
2,359'
1,770
1,586
1,183
1,435
1,424
1,489

55.

uui

6,4. 39 S
62.01|
53. 04(
44. 411
31.28;
36.59!
36.84!
36. 97)

Gross
income l

$107,727,076
235, 705,796
312,680,643
189,172,306
160, 983,049
88, 670,129
124, 650, 846
130, 684, 749
146,388, 526

Deductions l

$74,146,767
204,403,129
283,859,392
174,304,332
149,451,326
82,565, 728
115,581,431
121,869,309
137,439,964

Income
tax

Net income

$33,580,309
31,302,667
28,821,251
14,867,974
11, 531, 723
6,104,401
9,069,415
8,815,440
8,948, 562

$663,332
1,535, 490
2,525,085
1,123,195
866, 056
457,660
881,860
876,050
841,019

W a r profits

and excess
profits tax

$2,355, 826
2, 938, 745
633, 625
377, 915
110,068
2 8,818

Total tax

NumPer
ber cent
rereport- porting

ing

no
no
net
net
inincome come

Gross
income l

Deductions 1

Deficit

$663,332
3,'89,1,316!
5,463,830!
1,756,820
1,243,971!
567,728!
890,6781
876,050!
841,019!

1,594
1,3.44
1,445
1,567
1,985
2,599
2,487
2,441
2,539

44.12
35.61
37.99
46.96
55.59
68.72
63.41
63.15
63.03

$10,635,369
22,230,448
50,398, 752
53,643,019
73, 215,438
90,998, 781
63,515, 579
60, 978, 797
51,323,327

$14,131, 910
26, 184, 995
54, 083, 214
59, 639, 442
86, 454, 114
105 396, 619
72 627, 068
73 321, 912
60 089, 200

$3,496,541
4, 954,547
3, 684,462
5, 996,423
13, 238,676
14,397,838
9,111,489
12,343,115
8, 765, 873

$701,490
6,728,556
8, 259, 550
8, 448,905
5,214,041
2,244, 920
2,645,915
2, 555,243
2, 762,866

1 232
799
1 084
995
1 760

27.01
17.06
24.28
22. 06!
36.12!
51.94
42.51
41.19
38.11

$10,143,256
30, 670,212
62, 971,373
57,433,369!
274,138, 657
274,343, 832
175, 953,406
183,346,425
127,323,896

$12,330,109
33,480,071
67,016,783
62, 297, 550
296,109, 793
298,498,498
188,022,357
196, 550, 576
140,440,013

$2,186, 853
2, 809,859
4, 045,410
4, 864,181
21, 971,136
24,154,666
12,068,951
13,204,151
13,116,117

NEBRASKA
1916
1917
1918
1919
1920
1921
1923^
1924.

4,561 3,329 72.99
4,684 3,885 82.94
4,464 3,380 75.72
4,510 3,515 77.94
4,873 3,113 63.88
5,092 2,447 48.06
5,102 2,933 57.49
4,858 2,857 58.81
4,679 2,896 61.89




$144,812,843
551, 995, 588
616, 667, 889
813,246,5711
602,409, 992
387,099,4331
521, 530, 034
513, 943,404
600,160,239

$109,069,989
505,806,303
582, 794, 905
768,086,408
570, 718, 997
368,621, 111
495,363,893
488, 923, 580
573,246,325

$35,742, 854
$701,490
46,189,285 2,242,130
33,872, 984 2, 635, 839
45,160,163 3,356,164
31, 690,995 2,495,911
18,478,322 1,473, 860
26,166,141 2, 642,048
25,019, 824 2,555,243
26, 913, 914 2, 762, 866

5, 623, 711
5,092, 741
2, 718,130
771,060
2
3, 867

2,645
2 169
2, 001
1, 783

CO
H
CL

CO

o
o

NEVADA
1916.
1917..
1918..
1919..
1920.
1921..
1922.
1923..
1924..

939
1,051
440
958
1,193
1,244
1,268
1,156
1,049

318
399
206
285
338
274
329
337
327

33.87
37.97
46.82
29.75
28.33
22.03
25.95
29.15
31.17

$14,092,883i
37,300,647]
26,650,8071
41,423,847
29,808,766
20,657. 513
25, 260,095
47,703,588
27, 529,225

$10,314,571
33,495,623
24,362,580
38,087,597
27, 776,686
19,325,470
23, 536,691
45,144,994
25,867,473

$3,778,312
3,805,024
2,288, 227
3,336,250
2,032,080
1,332,043
1,723,404
2, 558, 594
1,661, 752

$75,148
192,815
206, 667
245,196
150,371
84,793
150, Oil
225,107
147,158

$238,652
232,308
163, 516
82,095
2
41, 841

$75,148
431,467
438, 975
408, 712
232,466
126,634
150,Oil
225,107
147,158

621
652
234
673
855
970
939
819
722

66.13
62.03
53.18
70.25
71.67
77.97
74.05
70.85
68.83

$7,579,762
5,894,113
6,311, 254
8,611,488
16, 782,073
18,351,356
13,118,684
12, 705, 295
13,000,677

$285, 939
3,181,312
17,636,174
5, 977,204
3,307, 959
1,625,876
1,138, 995
1,404,078
929, 840

304
287
278
276
312
430
385
371
471

28.90
24.38
21.80
27. 52
31.39
42.12
35.85
53.10
40.09

$10,504, 791
13,146,053
9,138,9011
9,189,118|
45,528,821!
83,215,490
44, 536,143 S
28,282,367!
54,283,332|

$9,671,820| $2,092,058
8, 570, 568 2, 676,455
8,188,004
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
3,378,237
16,378,914

NEW HAMPSHIRE
1916..
1917..
1918..
1919..
1920..
1921..
1922..
19231924..

1,052
1,177
1,275
1,003
994
1,021
1,074
1,121
1,175

748 71.10
890 75.62
997! 78.20
727 i 72.48
682 68.61
591 57.88
689 64.15
750 66.90
704 59.91

$85,002,478
151,484,964
402,598,697
211,782,100
214,581,450
141,379,061
143,143,906
169,251,270
132,555,501

$70,140,754
135,165,918
360,375,151
186,276,650
197,519,600
128,666,088
132,360,775
156,578,108
124,019,605

$14,861,724
16,319,046
42,223, 546
25,505,450
17,061,850
12,712,973
10,783,131
12,673,162
8, 535, 896

575,915
3,098,857
1,938,115
1,332,473
1,023,270
1,121,984
1,404,078
929,840

$2,423,3971
14,537,317
4,039,0891
1, 975.486|
602,6061
2
17, Oil

w

$11,888,712
14,451,022!
10, 733,344
10,106,324
48, 705, 436
88,091,047
50,940,992
30, 798,147
58, 675,772

H
*1
Xfi

H
in
O

NEW JERSEY
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.

9,777
10,112
8,807
9,392
9,896
10,631
11,762
13,062
14,229

1

5,750
6,222
5,503
6,035
5,875
5,545
6,892
8,120
8,580

58.81
61.53
62.48
64.26
59.37
52.16
58.60
62.17
60.30

$1,015,845,736
2,123,440,753
2, 270,839,740
2,945,523,469
3,418,065,435
2,220,207,819
3,058,162,310
3,475,688, 544
3, 554, 552,650

!

$770,138,825 $245,706,911
256, 292,144
1,867,148,609
191,018,725
2,079,821,015 1
2,690,953,454!
254, 570,015
3,227,279,840!
190, 785, 595
2,065,999,069
154,208,750
2,822,900,837
235,261,473
3,201, 791,068
273,897,476
3,194,026,650
260, 526,000

$4,819, 514
12,064,685
16,469,206
19, 584,420
14,875,307
12,797.533
26,890,400
31,254,966
30,688,913

9
$35, 216,004
43,201,254
45, 748,068
18,425, 813
13,137, 268
2
260,290

$4,819,514
47, 280, 689
59,670, 460
65,332, 488
33,301, 120
25,934, 801
27,150, 690
31,254, 966
30,688, 913

4,027
3,890
3,304
3,357
4,021
5,086
4,870
4,942
5,649

41.19
38.47
37.52
35.74
40.63
47.84
41.40
37.83
39.70

$85,875,061) $100,473,717
260,604,130 i 278,178,033
329, 234, 541
287, 836,252
593,778.908
507,688,469'
618,167, 551
531,960,098|
765, 604,3421 855,574,759
532,178.900
482,534,88l|
659,009,722
605,263,192
702,696,578
643,030,967

$14, 598, 656
17. 573, 903
41, 398, 289
86,090,439
86,207,453
89,970,417
49, 644, 019
53,746,530
59,665,611

Gross income and deductions for railroads and other public utilities are incomplete. See p. 13.
* 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.




Q
O

TABLE 14.—Corporation returns-—Historical comparison 1916-1984, by States and Territories, showing, for each year, by corporations reporting
net income and those reporting no net income, the number, percentage, gross income, deductions, net income (or deficit), income and warprofits and excess-profits taxes, and total tax—Continued
NEW M E X I C O

Year

1916
1917 . .
1918
1919..
1920
1921..
1922
1923..
1924

979
1,103
965
940
797
961
941
953
1,037

474
542
558
494
411
392
450
424
413

48.42
49.14
57. 82
52.55
51.57
40.79
47.82
44.49
39.83

Gross
income 1

$38,929,154
77,131, 581
77, 236,222
57, 550,264
49,452, 650
39,044,128
56, 515,456
60, 886,898
48, 884, 565

Deductions*

$23,790,959
62,538, 693
70, 607, 478
53, 276, 632
45,466, 668
36,866,678
53,109,920
57,912,062
46,010,613

Income
tax

Net income

$15,138,195
14,592, 888
6, 628, 744
4, 273,632
3,985, 982
2,177,450
3,405, 536
2, 974,836
2,873,952

$303,499
677,816
598,115
317,342
306,396
162.787
328,121
269,960
270, 885

W a r profits
and excess
profits tax

$2, 526,876
679,354
259,796
188,992
53,752
2
1,611

Total tax

$303,499
3,204,692
1,277,469
577,138
495,388
216,539
329,732
269,960
270,885

Num- Per
ber cent
rereport- porting
ing
no
no
net
net
inincome come
505
561
407
446
386
569
491
529
624

51.58
50.86
42.18
47.45
48.43
59.21
52.18
55.51
60.17

Gross
income

l

Deductions l

Deficit

w
H

$3,782,125
8,998,214
9,791,690
17,737,095
18,251, 615
34,907,720
17,333,982
13,781, 881
22,482,884

$4,886,261
11,334,544
12,046,965
19,693, 268
21,699,091
39,615,141
20,722,838
16,675,926
25, 924,100

$1,104,136
2,336,330
2, 255, 275
1,956,173
3,447.476
4,707,421
3,388, 856
2, 894,045
3,441,216

NEW YORK
1916
1917
1918
1919
1920
1921
1922
1923
1924

I
j
I
|
|

44,632
46,144
47,535
48,494
55,495
57,596
64,862
69,863
75,043




27, 777
29,880
27, 760
30, 470
30, 349
27, 374
35, 504
40,848
43, 406

62.24
64.75
58.40
62.83
54.60
47.53
54.74
58. 47
57.84

$44,464,771
$44,464,771 16,855; 37. 76 $662,271, 248 $801,492,479 $139, 221,231
105,625,319 $288, 845,332 394,470,651 16, 264! 35. 25! 1,163,881,359 1,303,348,173 139,466,874
171,758,980
635, 547,519 807,306,499 19, 775J 41. 60 1,751,135,496 1, 920,890,266| 169, 754.770
196,187, 661 305,280,094 501,467,755 18,024; 37.17S 1,919,255,; " 2,112,305,3541 193,049, 765
22,086,479,694| 20,127,849,971 1,958,629,723 167,141,669
186,051,01" 353,192, 684 25,146j 45.31; 5,354,318. 214 5, 825, 586,112, 471, 267, 898
15,668,883,094 14, 532, 519,655 1,136,363,439 100,847,002
67, 633, 509 168,480,511 30, 222! 52.47! 7,430,255,001 8,332,230,896 901,975,895
18, 557, 282, 809 16, 805,091,941 1,752,190, 868 199.683, 703
2 918,447 200,602,150 29,358 45.26: 4,914,756, 563 5,456,727,090 541,970, 527
248,108,254 29,015 41. 53! 5,425, 969,275 5, 963,424,812 537,455, 537
22,735,983,853 20, 579,053,958 2,156.929,895 248,108,254
246,109,308 31, 637 42.16^ 5,498, 111. 329 6,018,427,3891 520,316,060
24,099, 803,322 22,003,261, 602 2,096,541,720 246,109,308

$8,300,137,671
15,974,590,512|
15,945,819,327
18,656,719,065

$6,025,476,249!$2,274, 661,422
13,773,437,056 2,201,115,746
13,792.501,557 2,153,317,770
16,264,233,001 2,392, 486,064

to

Corporations reporting no net income

Corporations reporting net income
Total N u m - Per
numcent
ber of ber
rerecorpora- port- porting
ing
tions net
net
inincome come

CD

I
o
o
g

NORTH CAROLINA
5,021
5,155
4, 212i
4, 396!
4, 812!
4,914
5, 714j
5,987
6,085

$223,884,841
$284,767,644
607,161,979
698,770,100
77.32
772,163,987
879,192,164
79.82
923,900,230
79. 64i 1,038,581,596
960,169,824
65.311 1,062,447,593
623,364,736
51.47
688,791,323
841, 725, 936
61.01
940, 895,173
63.64 1,117,157, " 1,009,226,511
868,245,682
58.00
951,977,205

3,438 68.47
3,' 362
3,501
3,143
2,529
3,486
3,810
3,529

1,583
1,169
850
895
1, 669
2,385
2,228
2,177
2,556

31. 53
22. 68
20.18
20.36
34. 69!
48.53
38.99
36.36
42.00

$14,830,010
24,218,419
28,462,101
41, 551, 748
190,420,975
216,924,727
121,241, 530
141,622,905
280,428,615

$18,766,847
27,609, 565
31,005,502
45, 214,471
205,035,251
239,349,459
131,027, 568
153,277,934
299, 918,465

$3, 936, 837
3,391,146
2, 543,401
3, 662,723
14,614,276
22,424,732
9,786,038
11,655,029
19,489,850

549
565
535
504
1
1,151
1,457
1,319
1,604
1,483

19.83
18.09
19.45
19.10
39. 72
51.68
46.32
54.59
48.09

$4,139, 530
13, 319,176
17,841,974
16, 911,971
69, 597,256
57, 795,313
40, 539,927
47, 765,724
35,200,755

$5,165,889
14,402, 574
18, 725,599
18,326,472
74, 439,044
63,289, 978
45,112,919
53,113,974
39, 979,423

$1,026,359
1,083, 398
883, 625
1,414, 501
4,841, 788
5,494, 665
4,572,992
5,348, 250
4, 778, 668

$12,364, 799 5,409 30.63 $132,267,179
294,239,846
$175, 539,209 218,117, 703 4,069 23.10
302, 314, 756|
219, 859, 5561 267,344, 555 4,421 27.95
99,422, 775 j 148,160,295 4,894 28.64
503,983,8051
81,397,001| 126,262, 551 6,520 34.64 1,468,065,458|
38,881, 502 10,536 52.44 2,195,193,897 i
19,459,792
2
731, 735
44, 701, 610 8,895 41.58 1,495, 990,864!
57,442,924 8,339 37. 74| 1,048,538,737!
51,129,974 9,385 41.25! 1,433,214,168

$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
1,577,775,072

$1,200,185

91,608,121
4,124,725
107,028,177
6,661,419
114,681,366
8,707,081
102,277,769
7,985,041
65,426, 587 5,401, 565
99,169,237 11,410,349
107,931,479 12, 502,613
83,731, 523

$16, 228,373
44, 016, 680
21,102,835i
15,985,211
7, 597,915
2
55,608

9,726,312

$1,200,185
20,353, 098
50,678, 099
29, 809,9161
23,970,2521
12,999, 480
11,465,957
12, 502, 613
9,726,312

NORTH DAKOTA
1916
1917
1918
1919
1920
1921
1922
1923
1924

2,769
3,124
2,752
2,639
2,!"""
2,819
2,848
2,938
3,084

2,220 80.17
2,559! 81.91
2,2171 80.55
2,135 80. 90!
1, 747)60. 28)
1,362 48. 32!
1,529 53.68
1,334 45.41
1,601 51.91

$35,477, 730
149,014,213
171, 981,215
156,461, 674
137,313,047
88, 743,928
119,244, 638
92, 595,930
161,109,179

$24,813,309
$10, 664, 421
9, 795, 608
139, 218, 605
9,900, 561
162,080, 654
9,152, 029
147, 309, 645
6, 867, 604
130, 445, 443
4,000, 679
84, 743, 249
4, 748, 221
114,496,417!
3,477,845
89,118, 085!
5, 699, 606
155,409, 5731

$207,064
434,318
681, 512
505, 850
383,888
229, 265
329,460
215,939
443,397

$1, 710, 368
804,465
498, 789
347, 667
108, 519
2
8, 903

$207,064
2,144, 686
1, 485, 977
1, 004, 639
731, 555
337, 784
338, 363
215,939
443, 397

H

i
i—i

a

OHIO
1916.
1917..
1918..
1919..
1920..
1921.
1922..
1923.
1924.

17, 660
17, 615
15, 815
17, 088
18, 822
20,091
21, 3901
22,097
22,754

12,251
13, 546
11, 394
12,194
12, 302
9, 555
12,495
13,758
13,369

69.36 $2,093,727,399 $1, 463, 582, 421
76.90 6,247,325,248 5,310,828, 473
72,05 6,225,443,057 5, 582,256,924
71.36 6,158, 568,288 5, 539,310,092
65.36 6,288, 735,991 5,728,179,074
47.56 3,079,639,495 2,844,171,648
58.42 4,978,119,205 4,558,944,449
62.26 6, 559, 642,094 6,021,040,057
58.75 5,709,071,700 5,266,261, 549

$630,144, 978 $12,364,799
936, 483,205 42, 578,494
643,186,133 47,484,999
619, 258,196 48,737,520
560,556,917 44,865, 550
235,467,847 19,421,710
419,174, 756 43,969,875:
538, 602,037 57,442,924 1
442,810,151 51,129,974

$23,034,658
36,780,735
28,807, 704
41,388,082
124,983,990
338,788,204
144, 661,602
118,996,299
144, 560,904

o
o

1 Gross income and deductions for railroads and other public utilities are incomplete. See p. 13.
2
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.




CO

TABLE 14.—Corporation returns—Historical comparison 1916-1924, by States and Territories, showing, for each year, by corporations reporting
net income and those reporting no net income, the number, percentage, gross income, deductions, net income (or deficit), income and warprofits and excess-profits taxes, and total tax—Continued

CO

OKLAHOMA
Corporations reporting no net income

Corporations reporting net income

Year

Total Num- Per
number of ber cent
rerecorpora- port- porting
ing
tions net
net
inincome come

Gross
income 1

Deductions 1

Net income

Income
tax

War profits
and excess
profits tax

Num- Per
ber cent
rereport- porting
ing
no
no
net
net
inincome come

Total tax

Gross
income l

Deductions*

Deficit

>
>

H
w
i—i

1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.

7,150
7,364
6,321
5,904!
5,5641
5, 569|
5, 750!
5, 709
5, 729j
I

3,431
3,872
3,261
3,295
3,004
2,301
2,701
2,615
2,929

47.99
52. 581
51.59J
55.81!
53.99!
41. 321
46. 97;
45.80:
51.13

$240,799, 628
602, 833, 776
488, 641,109
593,992, 416
839,249, 463
280,335,950
520,170, 257
441,084,511
568*663,506

$128,460,761
525,855, 544
451,014, 797
552, 370,029j
782,368,569
262,605,974
480, 713, 713
414,296,434
529,441, 536

$112,338,867
76, 978,232
37, 626,312
41, 622,387
56,880,894
17,729,976
39,456, 544
26, 788,077;
39,221,970

$2,196,340
3,679,908
2, 917,199
3,018, 767
4, 569, 846
1.329,974
3, 913,340
2, 700, 605
3,969, 267

(

$10,796,817
7,407, 333
5, 595, 254
4,984,428
1,180,362
2
10,913

$2,196,340 !
14,476, 725
10,324,532
8,614,021!
9, 554,269
2, 510,336
3,924,253
2, 700, 605
3, 969,267,

3,719 52.01
3,492
3,060
2,609
2,560
3,2 "

47.42
48.41
44.19
46.01
58.68
3; 049 53.03
3,094 54.19
2,800 48.87

$16,071,038
54,361,998
154,108, 455
122,333,300
289, 631,316
350,706,328
235,087,086
340,075,520
284,286,282

$22,198,014
61,696,417
166,082, 509
143, 670, 579
316, 245, 924
408, 371, 817
282,091, 698
394,118,021
326,858,080

$6,126,976
7,334, 419
11,974,054
21,337,279
26, 614, 608
57, 665,489
47,004, 612
54,042, 501
42, 571, 798

$47,184, 563
51, 815,922
53,616,292
126, 701, 583
261,327,802
244, 782,121
160, 295, 596
142, 873, 528
153,459,311

$60, 662,329
60,219,313
61, 690, 804
137,129, 966
284,525, 639
270, 953, 714
180, 623, 271
157, 344, 091
194,315, 555

$13, 477, 766
8,403,391
8,074, 512
10, 428,383
23,197,837
26,171, 593
20, 327, 675
14,470, 563
40,856,244

OREGON
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.




5,022
5,352
4,398
4,252
4,588
4,840
5,134
5,301
5,647

2,108
2,642
2,421
2,260
2,236
1,948
2,399
2,592
2,733

41.98
49.36
55.05
53.15
48.74
40.25
46.73
48.90
48.40

$88, 606,622
392,174,2721
609,778,017
552, 358,659
472,286,247
286,350, 548
407, 527, 840:
529, 547,0001
491,451, 526'

$69,874,112
357,788,383
575,083,694
504,220,151
432,764,431
269,319,824
379, 635,387
494,128,205
462, 363,161

$18,732,510
34,385,889
34,694,323
48,138,408
39,521,816
17, 030,724
27, 892,453
35,418,795
29, 088, 365

$357,644
1, 633,655
2,501,848
3,148,273
2, 941, 646
1,302,255
3,012,115
3,630,726
3,106, 610

$357, 644
6,331, 770
$4,698,115
9,776,075! 12,277,923
11,827,809 14, 976,082
8, 503, 530
5,561, 884
1,066,433 j 2, 368, 688
217,252
3,029,367
3, 630, 726
3,106, 610

o
CO

a
o

PENNSYLVANIA
1916.
1917.
1918.
1919
1920
1921
1922
1923
1924.

20,460
20, 834
18, 473
16,944
18, 827
19, 806
21, 354
22, 656
23, 429

12,899
13, 544
11,996
11,100
12,012
9,665
12, 256
13,478
12,988

63.04 $3,914, 308,288 $2, 791, 861,
222:$1, 122, 447, <
65.00 8,860,256,551 7, 383,784,
912! 1,476,497, 279
64.94 8, 245,325, 757 7, 282,063,
018j 963, 262, 739
65.51 7, 511,000,220 6, 608, 271,
500 902, 728, 720
63.80 9, 501, 290,850 8, 529, 708,
971, 581, 884
48.80 5, 603, 662, 666 5,171, 862,
431, 800, 206
57.39 7, 504,812, 851 6,821,115,
683, 697,493
59.49 9, 980,135, 635 9,077, 656,
902,478, 647
55.44 9, 614,888,078 8,884,359, 792 730, 528, 286

$22, 276, 545 L
63, 582, 457! $323,313, 222
76,232,921! 309,029,821:
72,770,211; 126,208, 200
76, 272,216! 132, 498, 630
36,338,551!
36, 786,116
2
78,340,019;
616,624!
IO4,619,295|.
87,512,2521.

$22,276, 545
387, 895, 679
385, 262, 742
198,978,411
208, 770,846
73,124, 667
78,956, 643
104, 619, 295
87, 512, 252

7,561
7,290
6,4771
5, 844;
6,815|
10,141
9,098!
9,178|
10,441

$223,858,463
399,296,467
462, 099, 295
,49
606, 669, 2571
36. 20 1, 459,076, 708'
51. 20! 2, 261, 443, 672!
42.61 1, 629,095, 823
40.51 1, 462, 337,4161
44.56 1, 643, 672,879!

$279, 582, 508
453, 344,135
506,080,495
658,884, 288
1, 565, 729, 570
2, 528,085, 447
1, 803, 090,977
1,599,113,617
1,801,829, 509

$55, 724,045
54,047, 668
43,981,200
52, 215,031
106,652, 862
266, 641, 775
173,995,154
136, 776.201
158,156, 630

37. 62
48.57
44.12
38. 76j
46. 64:

$11,059,752
33, 628, 582
33,405, 476
50, 802, 282
299, 582,337
215, 930,001
133, 769,996
116,864,732
218, 779, 623

$12, 893,990
36,431,402
43, 702, 274
56,377, 593
327,271,364
250,418,098
159,311, 256
142, 208, 801
256,101,481

$1, 834, 238
2, 802, 820
10,296, 798
5, 575, 311
27, 689,027
34,488,097
25, 541, 260
25, 344,069
37, 321,858

38.95
32.20
28.28
29.91
42.72
58.32
49.40
43.23
48.56

$12,051, 591
18, 702, 507
21,312,815
22, 766,500
156,152,264
155,188,311
80,327, 750
85,863,018
190, 546, 751

$18,490,572
20,373,326
23,127, 538
25,159,870
170,485, 566
173,083,251
89,846,155
93,690, 970
202,981,959

$6,438,981
1,670, 819
1,814,723
2,393,370
14,333,302
17,896,940
9,518,405
7,827, 952
12,435,208

36.96|
35.001
35.06|

RHODE ISLAND
1916
1917
1918
1919
1920
1921
1922
1923
1924

2,133
2,271
1,617
1,748
1,837
2,028
I 2,237
| 2,353
! 2,455

1, 353] 63.43
1,340 59.00
1,023 63.27
1,177! 67.33
1,146! 62.38
1,0431 51.43
1, 250 55.
1,441! 61.24
l,310i 53.36

$238,936, 962
581, 878, 202
658,081,073
827, 427, 430
645,783, 316
482, 554, 277
617, 533, 269
777,904, 605
639, 728, 647

$167,062, 686
505, 224, 365
579, 681, 618
715, 286, 439
589, 838, 866
437, 710, 694
555, 920,092
707, 475, 802
594, 866, 924

$71, 874, 276
76, 653, 837
78, 399, 455
112,140, 991!
55, 944,4501
44, 843, 583
61, 613,177
70, 428, 803
44, 861, 723!

$1,395, 766
3, 502, 006
5, 271,018
8,411,324
4, 558, 489
3, 793, 329
7,193, 593
8, 213, 788
5, 236, 749

$13, 734, 704
30, 611, 745|
22, 621, 530;
7,065,400|
4, 654, 670!
2
109, 656!

$1,395, 766
780
17, 236, 710
931
35, 882, 763
594
31, 032,854
571
11, 623, 889
691
8, 447,999
985
7, 303, 249
987
8, 213, 788
912
5, 236, 749 1,145

36.57
41.00
36.73
32.67

SOUTH CAROLINA
1916
1917
1918
1919
1920
1921
1922
1923
1924__-

._.
.„_

3,915|
4,087!
3,554!'
3, 501i
3,874i
3,760
4,006
4,171
4,104

2,390| 61.05
2,771! 67.80
2,549! 71.72
2,454! 70.09
2,219 57.28
1,567 41.68
2,027! 50.60
2,368 56.77
2,111 51.44

$115,837,998
415,453, 233
511,547,778
" 533,227,512
468,912,915
221,680, 660
354, 862,164
419,033,370
299,553,199

$92,325, 300
360,891, 589
453, 255, 202
469, 803, 872
415, 570, 513
207,193, 995
325, 536, 734
384,965,893
285,302,402

$23, 512, 698
54, 561, 634
58, 292, 576
63,423,640
53,342,402
14,486, 665
29,325,430
34,067,477
14,250, 797

$445,222

2, 709,653
3, 729,437
4, 711, 748
3, 745,390
1,170,416
2, 955,984
3,369, 771
1,372,469

$6,359,469
22, 573,299
13,039,380
11, 935,354
746, 912
2
63,211

$445,222
9,069,122
26,302, 736
17, 751,128
15, 680, 744
1,917,328
3,019,195
3,369, 771
1,372,469

1,525
1,316
lt005
1,
047
1,655
2,193
1,979
1,803
1,993

"s
3
O
Co

o
o

1
2

Gross income and deductions for railroads and other public utilities are incomplete. See p. 13.
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.




CO

TABLE 14.—Corporation returns—Historical comparison 1916-1924, by States and Territories, showing, for each year, by corporations reporting
net income and those reporting no net income, the number, percentage, gross income, deductions, net income (or deficit), income and warprofits and excess-profits taxes, and total tax—Continued

g
Q?

SOUTH DAKOTA
Corporations reporting no net income

Corporations reporting net income

Year

1916
1917
1918 .
1919_
1920
1921
1922
1923
1924

Total Num- Per
number of ber cent
rerecorpora- port- porting
ing
tions net
net
inincome come
2,442
2,588
2,202
2,337
2,564
2,213
2,813
2,85f
2, 970

1,744
2,172
1,732
1,887
1,571
1,062
], 525
1,536
1,559

71.42
83.93
78.66
80.74
61.27
47.99
54. 21
53.78
52.49

Gross
income 1

$29,681,960
142,036,594
168,084, 528
186,871,186
138,806,165
70,492, 593
106, 889,097
121,094,621
142,824,277

Deductions 1

$21,757,866
131,180,237
158,380,081
174,790,310
131,102,942
67,331,221
102,329,391
116,872,042
138,031,727

Income
tax

Net income

$7,924,094
10, 856,357
9, 704,447
12,080, 876
7, 703,223
3,161,372
4,559,706
4,222,579
4, 792,550

War profits
and excess
profits tax

$155.845
541,203
668,341
755,398
590, 505
J 78,337
312,390
296,618
355,445

$1,239,766
1,332,920
1,104,146
452,506
46,247
»892

Total tax

$155,845
1,780,9691
2,001,261!
1,859,5441
1,043,011
224,584
313,282
296,618
355,445

Num- Per
ber cent
rereport- porting
ing
no
no
net
net
inincome come
698
416
470
450
993
1,151
1,288
1,320
1,411

28.58
16.07
21.34
19. 26
38.73
52. 01
45.79
46.22
47.51

Gross
income l

$4,054,413
7, 776, 882
13,806, 555
11,381,731
56, 897,440
49, 768, 976
40, 879, 966
39,254, 897
39,971,418

Deductions 1

$6, 762, 566
8, 506,469
14,656,561
12,413,012
61,369,771
54,494,635
44,583, 850
43,317,024
43, 994,342

Deficit

$2, 708,153
729,587
850,006
1,031,281
4,472,331
4,725,659
3, 703, 884
4,062,127
4, 022, 9C4

o
o

TENNESSEE
L916
1917
1918.
1919
1920
1921
1922
1923
1924

4,67C
4,714
4,186
4,392
4,742
4,753
4,906
4,860
5,100




2,961
3, 565
2,984
3,093
2,788
2,428
3,005
3,084
3,074

63.40
75.63
71.29
70.42
58.79
51.08
61.25
63.46
60.27

$230, 748,919
749,234, 291
670,492, 750
775,754, 296
760,724,888
502. 514,430
761,684, 587
838,832,402
859,818, 643

$182,011,707
680,463,314
617,027,654
706,648,089
708,322,601
471,907,046
703,960,122
784, 510,772
807,729,307

$48,737,212
68,770,977
53,465,096
69,106,207
52,402,287
30,607,384
57, 724,465
54,321, 630
52,089,336

$949,638
3,293,257
4,054,416
5,129, 212
3,931,825
2,409,219
6,094,110
5,900,220
5, 789,104

$9, 548,714
15,054,430
11,525,049
7, 751,110
2,718,504
2171,657

$949,638
12,841,971
19,108,846
16, 654,261
11,682,935
5,127,723
6,265,767
5,900, 220
5,789,104

1,709
1,149
1,202
1,299
1,954
2,325
1,901!
1,776
2,026

36.60
24.37
28.71
29.58
41.21
48.92
38.75
36.54
39.73

$27,629,696
57,948,862
68,430, 383
87, 487, 625
293,074,748
287,488,347
247,169,941
205, 544, 529
247, 634,730

$33, 578,990
65, 951,516
73, 626,140
94,179, 064
312,456,095
313, 887,314
259,920, 359
221,135,814
268,625, 285

$5, 949, 294
8,002, 654
5,195, 757
6, 691,439
19, 381, 347
26,398,967
12, 750,418
15, 591. 285
20,990, 555

TEXAS
1916.
1917.
1918
1919.
1920
1921.
1922
1923.
1924

8,693
9,039
8,198
8,709
8,571
9,185
9,591
10, 227
10,787

5,827
6,974
5,765
5,957
5,183
4,739
5,497
6,273
6,815

67.03
77.15
70.32
68.40
60.47
51.59
57.31
61.34
63.18

$493,174, 527
1,627,958,668
1,535,207,947
1, 735,819,029
2, 262,643,179
1,168,609,034
1,782,841,378
1, 713,929,300
2,484,325,635

$369, 592,6921
1,419,766,831!
1,411,084,466
1,607,144, 506
2,135, 096,359
1,103, 216,896
1, 688, 781,989
1, 611,127, 530
2,333,824,045

$123, 581,835
208,191, 837
124,123,481
128,674, 523
127, 546,820
65, 392,138
94,059,389
102,801, 770
150, 501, 590

$2, 352,057
10,178, 341
10,638,010
9,830,138
10, 386,035
5, 297,070
10,050,885
11,038,403'
16,819,1801

$25,826, 050
23,821,579
18,942,179
12,878, 360
5,180, 528
2
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
16,819,180

2,866 32.97
2,065 22.85
2,433 29.68
2,752 31.60
3,388 39.53
4,446 48.41
4,094 42.69
3,954 38.66
3,972 . 36. 82

$68,884, 266 $82,003, 312 $13,119,046
106, 577, 299 119,182, 357 12,605,058
13,964, 819
110,745, 238 124,710,057
275,867, 057 334, 616, 698 58,749,641
458, 323, 513 513, 018,191 54,694,678
012,
904,917,315! 1, 473,828 107,556, 513
523,949,7111 599,374, 054 75, 442,343
881, 384,461 68,461, 272
812,923,189
420, 505, 512 50, 576, 805
369,928,707

$1,145, 035
7, 349,631
6,147, 459
3,995, 547
2, 507,222
1, 019,901
1,473, 935
1,833, 488
2,098, 811

1,865
1,720
1,372
1,430
1,674
1,931
1,702
1,577
1,613

53.58
48.52
53.97
49.79
54.10
62. 571
55.78!
51.79!
52.10!

$14, 013, 260
38, 535,640
38, 641,010
35, 455,022
81,153, 204
134,618,833
81, 547,782
65,310,686
72,626,178

$18, 111, 532
43, 921, 358
46, 825,891
40,959,450
92, 832, 783
155, 616, 475
90,949,200
73,448,334
80, 353, 366

$4,098, 272
5, 385, 718
8,184,881
5, 504,428
11,679,579
20,997, 642
9, 401,418
8,137,648
7,727,188

$180,639
2, 200, 582
3, 564, 707
2, 876, 785
2,106,179[
784, 929
972, 216}
1, 261,188
1,011,271

296!
217:
218
190
296
380
354
283
377,

32.71
23.181
29. 62
25.30
32.31
40. 77
34.17i
27.26j
35.57|

$14,046,626! $15,263,517!
13,833,2291
12,306,066;
14, 750, 860
13, 568,1941
11,521,873!
10,558,019!
48,870,539|
46,555,183)
47, 545,532'
42,431,258!
28, 268, 708; 31, 895, 639
21, 678, 086! 24, 661, 785
31, 422, 924! 35,197, 698

$1, 216, 891
1, 527,163
1, 182, 666
963, 854
2, 315, 356
5,114, 274
3, 626, 931
2, 983,699
3, 774, 774

UTAH
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.

3,481
3,545
2,542
2,872
3,094
3,086
3,051
3,045
3,096

1,616
1,825
1,170
1,442
1,420
1,155
1,349
1,468
1,483

37.72
51.48
46.03
50.21
45.90
37.43
44.22
48.21
47.90

$159,867,110
281,675,954
183,606,851
304,848,895
243,155,625
155,591,907
205,955, 204
257,083,836
257,843, 670

$102, 266,290
232,647, 737
164,436, 614
280,856,658
227,642, 529
147,021,191
189,426,304
234, 566,362
238,492,115

$57, 600, 820|
49,028,217
19,170, 237
23,992, 237
15, 513,096
8, 570,716
16, 528,900
22,517,474
19,351, 555

$1,145,035
2,419, 567
1,511,308
1,865,686
1,183,007
665,038
1,473,830
1,833,488
2,098,811

$4, 930,064
4, 636,151
2,129,861
1, 324, 215
354,863

U05

VERMONT
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.

905
936
736
751
916
932
1,036
1,038
1,060

609
719
518
561
620
552
682
755
683

67.29
76.82
70.38
74.70
67.69
59.23
65.83
72.74
64.43

$48,112,969
114,273,705
86,636,298)
123,559,138j
141,844, 862|
88,247,6311
115, 640, 788
148,991, 248
130,936,117

$38,911, 618
101,643, 596
77,385,136
111,078,880
130,576,069
81,934,410
106, 394, 843
136, 827, 791
121,802, 721

$9,201,351
12,630,109
9, 251,162
12,480, 258
11, 268, 793
6, 313, 221
9, 245, 945
12,163,457
9,133, 396

$180,639
618,321
655,451
950,811
886, 556
527, 639
945, 631
1, 261,188
1,011,271

$1, 582, 261
2, 909, 256
1,925,974
1,219,623
257,290
2 26, 585]

CO

H

o

o
o

1
2

Gross income and deductions for railroads and other public utilities are incomplete. See p. 13.
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.




CO

TABLE 14.—Corporation returns—Historical comparison 1916-1924, by States arid Territories, showing, for each year, by corporations reporting
net income and those reporting no net income, the number, percentage, gross income, deductions, net income (or deficit), income and warprofits and excess-profits taxes, and total tax—Continued

CO

VIRGINIA
Corporations reporting ijet income

Year

1916.
1917.
1918
1919.
1920
1921.
1922.
1923.
1924.

Total Num- Per
number of ber cent
rerecorpora- port- porting
ing
tions net
net
inincome come

Gross
income l

5,950 3,457 58.10 $394, 490,076
6,012 3,863 64.25|
772,007,180
5,009 3, 418| 68.24!
945, 712, 725
5,027 3,423! 68.09 1, 006,281, 371
5,280 3, 184 60. 30 1, 052, 264, 799
5,288 2, 7051 51.15!
556, 648,697
5,643 3,268j 57.9l|
819, 287,349
5,957 3, 711 62. 30j
770, 843, 838
6,018 3, 675 61. 07
801, 547, 043

Deductions

!

Net income

$301,007,145 $93,482,931
635, 029,365 136. 977. 815
838, 042,051 107, 670,674
877, 639, 666 128,641,705
955,911,761
96,353, 038
502,198, 241
54, 450,456
736, 272, 619 83, Q14, 730
676,343, 723
94, 500,115
719,461, 062
82,085, 981

Income
tax

Corporations reporting no net income

War profits
and excess
profits tax

$1,709,418
6,911,488
9, 493, 967
10,654,033
7,858,928
4, 781, 377
9, 503,601!
10,835,110;
9, 392, 478

$12,036,892
21, 521, 013
14,961, 342
10, 351, 857
1, 614, 752
2 30, 722

Total tax

$1,709,418
18, 948,380
31, 014,980
25,615,375
18, 210, 785
6,396,129
9, 534,323
10,835,110
9,392, 478

Number
reporting
no
net
income
2,493
2,149
1,591
1,604
2,096
2,583
2,375
2,246
2,343

Per
cent
reporting
no
net
income

Gross
incomel

41.90!
35. 75|
31. 76
31.911
39. 70!
48.851
42. 09;
37. 70!
38.93

$30,635, 736 $36, 730, 254
42, 085,121
47, 966, 295
55,560,881
61,892,440
56, 548,136
67,778, 547
343, 099,638 376,105, 863
285, 612,855 318,070, 221
343, 026, 382 368,693, 300
277,472, 020 305, 108, 083
320,144,317 347,848, 239

Deductions*

Deficit

H

$6.094, 518
5,881,174
6,331,559
11,230,411
33,006, 225
32,457,366
25, 666,918
27, 636, 063
27, 703,922

Ul

H

M

Q
Ul

O

o
WASHINGTON

1916
1917 _
1918. .
1919
1920
1921
1922
1923 .
1924

9,908
9,043
9,287
9,059
9,598
9,701
9,802
9,786
10, 095




4,071
4,942
4, 369
4,744
4, 522
3, 5401
4,327!
4, 8841
4,855

41.09
54.65
47. 04
52.37
47.11
36.49
44.14
49.91
48.09

$244, 505,289 $191,036, 504 $53,468,785
84,300,592
851,129,494
766,828,902
70,751, 208
938,988,042
868,236,834
1,180, 531, 957 1,084, 526, 662 96, 005,295
1, 038,852, 497 959, 657, 774 79,194, 723
34,231,688
523,402, 473
489,170, 785
798, 490,613
738, 626, 039 59, 864, 574
961, 377, 382 83,737,488
1,045,114,870
54, 809,158
876,480, 202
931, 289,360

$1,054,032
4, 068, 514 $10, 074,808
5, 403, 3321 18, 465,981
6, 967, 780! 17,198,354
5, 785,939!
9, 533,868
2, 580, 545|
1, 780, 207
6,188,460;1
2 6,697
8, 999, 412
5,850,662

$1,054,032
14,143,322
23,869,313
24,166,134
15,319, 807
4,360, 752
6,195,157
8,999,412
5,850,662

5,837
4,101
4,918
4,315
5,076
6,161
5,475
4,902
5,240

58.91
45.35
52.96
47.63
52.89
63. 51
55.86
50.09
51.91

$65,869,379
87, 782,440
129,409,422
134, 525,116
309,880,108
437, 588,452
282,926,916
209, 548,948
333,041, 562

$86, 610,429
100,692,358
148, 632, 034
151,306, 844
348, 369, 278!
488, 956,466[
314, 368, 693
236,052,001
364,811,871

$20, 741,050
12,909,918
19, 222,612
16, 781,728
38, 489,170
51,368,014
31,441,777
26, 503,053
31,770,309

WEST VIRGINIA
1916
1917.
1918
1919
1920
1921
1922
1923
1924.

4,381
4,559
3,519
4,004
4,473
4,623
4,848
5,062
5,386

2,668
3,008
2,410
2,448
2,867
2,383
2,962
3,088
2,818

60.90
65.98
68.49
61.14
64. 10
51.55
61.10
61.00
52.52

$238, 566, 260 $172,156, 553 $66, 409, 707 $1, 314, 023
574,811, 518
465, 267, 567 109, 543, 951 4, 591, 778 $24, 039,927
896,044,637
737,494,465
76,642, 276 11, 244, 404
23, 711, 555
625, 093, 926 550,446,964
74, 646, 962 6,165, 721
11, 544,185
941, 311,194
807,007,165 134, 304, 029 10, 045,640
27,862,425
468,083, 518
425, 381, 314 42, 702, 204 3,395,939
3,892, 303
599, 224, 244 527, 456,471
71, 767, 773 7,866,419
2 5, 409
719,198, 881
645, 720,997j 73,477,884 8,344,075
646, 531, 930 596, 466, 758; 50, 065,172 5, 635, 527

$1,314,023
28, 631, 705
34,955, 959
17,709, 906
37, 908, 065
7, 288, 242
7, 871, 828
8, 344, 075
5, 635, 527

1,713
1,551
1,109
1,556
1,606
2, 240
1,886
1,974
2,548

39.10
34.02
31.51
38.86
35.90
48.45
38.90
39.00
47.48

$23,421, 111 $27, 569,277 $4,148,166
31, 789, 709 36, 690, 462 4,900, 753
3, 054,148
128, 208,683
119,134,975
49,188, 010
6, 905, 569
42, 282,441
99, 541, 555 108, 631, 955 9, 090, 400
255, 878, 374 293, 685, 729 37, 807,355
13, 846,191
193, 535, 854 207,382,045
207, 208, 816 227, 225,273 20,016,457
199, 225, 514 227, 253, 056 28, 027, 542

$2, 615, 579
30, 893,450;
60,827, 480!
42,364,151|
38,387, 397 j
11,027,236!
14, 204, 878!
16,386,929|
15,113, 200

4,778
4,454
4,072
3,279
4,226
6,133
5,469
4,9161
16]
5,465|
65

41.07
37.36
37.15
32.29
37.74
50.51
43.42
38.42
38.4
41.58
41.1

$43,582,041
89,162,361
95,378,449!
108, 269, 386j
420, 705, 087i
675, 537, 462j
397, 288,377i
314,715,621!
428,650,822;

$170,818
597 46.24
1,675,681
502 37.43
1,875,018
722 55.41
1, 276,917!
846 51.24
818, 334! 1,001 58.69
355, 478j 1,062 63.86
465, 724 j
951 57.25
512, 562!
889 54.34
391,311}
766! 50.16

$2, 368, 369
4,913,453
7,163, 556|
14,300, 236!
31,613,368|
30,378,032
21,337,960
28,511,679!
29,139,872!

WISCONSIN
1916
1917
1918
1919
1920
1921
1922.
1923
1924

!
|
|
j
I
I
i
!
!

11,635
11,923
10,961
10,154
11,198
12,142!
12,596'
12,797
13,144

6,857
7,469
6,889j
6,875!
6,972!
6,009!
7,127!
7,881
7,679

58.93
62.64
62.85
67.71
62.26
49.49
56.58
61.58
58.42

$596, 726, 270
1, 375,123, 203
1,527,975,440
1,859,614,073
2, 091, 835, 514
1,076,943,607
1, 583,975,528
1,917, 244,849
1, 785,866, 227

$463, 963, 693 $132, 762, 577i $2, 615, 579
1, 225, 205, 231
149, 917, 972i
7, Oil, 080
1,451, 333,164
158, 550,172i
5, 742, 959
1,68' 400, 949!
172, 213,124! 12, 775, 659
1,927, 897,476
163,938, 038! 12, 259, 007
1,005, 561, 301
71,332, 306
5, 702,676
1,454, 096, 781!
129,878, 747 14, 034, 958
1,767, 027, 219
150, 217, 630 16,386,929
1, 653, 581,352! 132,284,875 15,113, 200

$23,882, 3701
55,084,5211
29, 588, 492J
26,128, 390|
5, 324, 560|
2 169, 920

$53,932, 208 $10, 350,167
8,894, 622
98, 056,983
9,073, 708
98,432, 597
117, 319,196
9, 049,810
460,169,154
39, 464,067
756,106,870
80, 569, 408
443, 082, 491! 45, 799,114
352,320, 5821 37, 604,961
465, 570, 457! 36, 919, 635

WYOMING
1916
1917
1918
1919
1920
1921
1922
1923
1924

L, 291
L, 341
L, 303
L, 651
,707
,663
L, 661
, 636
],527

694|
839
581
805!
706|
601!
710!
747j
761

53.76
62.5'
44. 59
48.76
41.31
36.14
42.75
45.66
49.84

$28, 645,899

71, 527, 236
51,271,114
72, 486,045
71, 844,859
44, 468, 657
52, 324, 0901
63,199,113
57, 099,988

$19,750,240
61,742,195
44,409,241
64,446,455
66,192,16"
41, 217, 853
47,364,972
57,876,396
52,688,047

$8,895,659
9, 785, 041
6,861,873
8, 039, 590
5,652,692
3, 250,804
4,959,118
5, 322, 717
4, 411, 941

i
$170,818
468, 217
563,838
608,151
395, 207
234, 827
463,882
512, 562
391, 311

$1, 207,464
1,311,180
668, 766
423,127
120, 651
2 1, 842

$3, 302, 592
6,322, 257
8,831,970
17,402, 786
41,179,379
39,034, 601
27, 338,764
34,168,446
34,469, 201

$934, 223
1,408,804
1, 668, 414
3,102, 550
9, 566, Oil
8, 926, 569
6, 000,804
5, 656, 767
5, 329, 329

1

O

a
o

1
Gross income and deductions for railroads and other public utilities are incomplete. See p. 13.
2 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.




CO
CO

TABLE 15.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, income
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax

to

o
o

[Income returned for calendar year ended Dec. 31,1924]
ALABAMA
Income exempt from normal tax

Number
Net income i
of returns
Dividends

Income classes

Interest on
Government obligations
not
wholly
exempt
from tax

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

Tax credits

Tax before deducting tax credits

Normal
tax

Surtax

Tax on
capital
net gain
(12M per
cent)

Total

25 per cent
of tax on
earned net
income

12y2 per

cent on
capital
net loss

Net tax
in
H
H

i—i

Under $1,000 2
Under $1,000
$1,000 to $2,000 2..
$1,000 to $2,000
$2,000 to $3,000 2
$2,000 to $3,000.
$3,000 to $4,000 2
$3,000 to $4,000
$4,000 to $5,000 2
$4,000 to $5,000 .
$5,000 to $6,000 2__
$5,000 to $6,000 .
$6,000 to $7,000 2
$6,000 to $7,000 2
$7,000 to $8,000
$7,000 to $8,000
$8,000 to $9,000 2
$8,000 to $9,000
$9,000 to $10,000 2
$9,000 to $10,000
$10,000 to $11,000.
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000_.
$30,000 to $40,000




1,484
92
5,617
9,005
10,814
5,000
2,876
3,895
464
3,634
2
1,105
1
773
2
538

_...

_.

378
2
304
242
183
156
116
100
318
164
97
99

$979,277
62,811
8, 886, 985
14, 545, 619
26, 610,845
12,112, 944
9, 593,183
13, 586, 264
2,015,445
16,227, 759
10,436
6,053, 300
6,904
5,005, 628
15, 018
4, 022, 226

$31,435
1,439
217, 761
61, 574
382,807
96,504
447,355
106,542
587,670
188, 764
21,475
249, 718
4,154
262,850
22,153
255,471

3, 205, 605
19,069
2,883,118
2, 538,680
2,101,458
1,952, 065
1, 565, 345
1,448,751
5, 542, 242
3, 652, 247
2, 638,693
3,362,912

204,173
11,451
233,008
362, 525
294,495
276, 536
270,387
216,382
1, 059,020
855,568
685,126
863,906

$1,218

$914

27,757

83,269

130,695

32,674

98,021

107, 002

107,002

26, 750

80,252

142,468

142,468

35, 617

106,851

54, 545

54,545

12,365

42,180

52,487

52,487

10,299

42,188

50,437

50,437

8,783

41,654

47,318

$19,427
100,504 1

$304

111,026

130, 695

$1,871
3,256
8,522
4,347
4,574
30,042
43,546
26,073
2,902

$1,218

111 026

47, 318

7,142

47,158
44, 025
40, 922
41, 768
34, 781
36,007
150,731
106,418
77, 710
109,666

$1,188
2,646
4,019
3,992
5,069
40, 903
55,953
65,263
122,439

$2,711
12,562

47,158
45,213
43, 568
45, 787
38, 773
41, 076
191, 634
162,371
145,684
244,667

7,014 1
5,367
4,490
4,027
2,986
2,752
8,908
4,128
2,687
3,527

40,176

$52

40,144
39, 846
39,078
41,760
35, 787
38, 324
182,726
158,243
142,997
241,088

3
a
o
g

$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 3.
.

46
32
15
6
9
7
9
1
2
1
2

2,050,857
1, 747, 505
989,124
440,863
772, 024
677, 206
999,124
(3)
(3)
(3)
(3)

715,974
449,486
317,881
125,912
247,373
29,353
434,407
(3)
(3)
(3)
(3)

1, 597,450

3,136
7,873
2,200
447
425
(3)
3
(3)
(3)
()

91,540
202,814
165,275
65,871
89, 695
72, 907

59,523
53, 358
26,010
12,825
15,600
32,008
31, 080
3
(3)
(3)
(3)
()

(3)
3
(3)
(3)
()

115,131
120,657
80,399
41,466
79,370
94, 570
194,378
(3)
3
(3)
(3)
()

11,442
25, 352
20,659
8,226
11,212
9,114

8
8

186,096
199, 367
127,068
62, 517
106,182
135, 692
225,458
3
(3)
(3)
()
(3) ,

1,485
1,330
405
231
280
332
356
(3)

8
(3)

4,082
11, 599
6,038

(3)
(s)
(3)
(3)

39

180, 529
186,438
120, 625
62, 286
105,902
135, 360
225, 063
(3)
(3)

8

259, 520

156,443

277

999,354

24,095

110, 786

124,919

259,800

280

Total

47, 591

159, 918,982 10, 747,078

139,491

1,807,387

1, 640,881

1,138, 229

226,197

3,005, 307

212, 276

21 810 1

2.771.221

Nontaxable 2
Taxable

21, 262
26, 329

48,137,162
111,781,820

139,491

1,807 387

1 640 881

1,138, 229

226,197

3, 005, 307

212,276

21, 810

2, 771, 221

1, 726,261
9,020,817

H
O

I—l

ARIZONA
i

|
Under $1,000 2
1,424
$25, 647
$968, 273
22
Under $1,000
2,681
10,980
$213
$160
$53
$213
3,009
$1,000 to $2,0002
63, 747
4,658,411
4,503
$1,000 to $2,000
28,121
6, 732, 995
42,337
42, 337
10, 584
31, 753
3,940
$2,000 to $3,000 2
318,600
9, 697,638
2,243
$2,000 to $3,000
55,416
5, 737, 772
35, 242
35, 242
8,810
26, 432
842
$3,000 to $4,000 2
2, 812, 247
2,483
$3,000 to $4,0002
8, 543,856
114,440
39, 853
39,853
9,964
29,889
149
$4,000 to $5,000
647,504
121,177
1,393
$4,000 to $5,0002
6, 230,567
213,142
32,974
43,966
10,992
43,966
2
$5,000 to $6,000
10,488
8,500
$5,000 to $6,000
2,166,965
102, 869
396
21,831
21, 831
16,761
5,070
$6,000 to $7,000 2._ _ _
_
$6,000 to $7,0002
1.683, 520
261
119,933
19,558
3,874
19, 558
15, 684
$7,000 to $8,000
7,546
1
10,863
$7,000 to $8,000
1,308,534
176
143, 715
18,303
18,303
3,105
15,198
1 Capital net gain from sale of assets held for more than 2 years is included in net income, but capital net loss from sale of assets held1 for more than 2 years and prior year
loss are not deducted.
2 Nontaxable. Specific exemptions exceed net income.
3 Classes grouped to conceal net income and identity of taxpayer.




o
o

to

o

TABLE 15.—Individual returns by States and Territories, distributed by income classes, showing the number oj returns, net income, income
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued

fcO

o
to

A RIZ 0 N A—C ontinued
Income exempt from normal tax

Income classes

Number
of returns

Net income 1

1
94
3
75
49
34
30
36
12
50
21
21
20
2
2

$8,781
799, 280
29,575
715, 363
512,335
391,119
377,123
488,940
173, 516
855,488
467, 239
578, 082
687, 246
91,569
103,157

Interest on Capital net
Governgain from
ment obsale of
ligations
Dividends
assets
not
held for
wholly
more than
exempt
two years
from tax

Tax credits

Tax before deducting tax credits

Normal
tax

Surtax

Tax on
capital
net gain
(12M per
cent)

Total

25 per cent
of tax on
earned net
income

12H per
cent on
capital
net loss

Net tax

H
$8,000 to $9,000 2
$8,000 to $9,000..
$9,000 to $10,000 2
$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 t o $3,000,000
$3,000,000 to $4,000,000




1
2
4

i

$10,481
81,823
66,995
98. 565
154,564
100,543
97,596
76,219
28,005
331,998
136,533
171,053
236, 736
8,255
28,546

i

$12, 205

$12,205
$150
242
450
617
530
2,206
3,473
2,869
1,758

$21,871
762

(3)

1

12, 219
8,715
7,081
7,459
12, 996
5,164
16,440
12,832
16, 204
19, 072
4,278
3,579

$

$224
485
720
1,291
588
5,671
6,905
13, 372
25,818
5,721
7,519

i

$2, 734
#

$

95

$1,829

$10, 376

12, 219
8,939
7,566
8,179
14, 287
5,752
22, 111
19, 737
29,576
47, 624
9,999
11,193

1,417
1,131
661
625
1,124
269
1,056
461
506
616
94
98

10, 802
7,808
6,905
7,554
13,163
5,483
21, 055
19, 276
29,070
46,948
9,905
11,095

i

$60

H
M
W

o

o
c

$4,000,000 to $5,000,000
$5,000,000 and over
Classes grouped 3

Total
Nontaxable 2
Taxable

776, 940

454,314

3,612

104, 741

10, 994

119,832

13,092

143,918

222

21,301

58,273,049

3,411,077

15, 907

127,374

370, 541

188,146

15, 921

574, 608

62, 561

60

511,987

9,371
11,930

18,840,463
39,432, 586

626,010
2, 785, 067

15, 907

127,374

370, 541

188,146

15,921

574, 608

62, 561

60

511,987

2,189
81
5,110
4,690
8,807
3,006
2,115
3,815
325
2,446
9
738
9
479
2
339
4
243
1
206
125
73
81
71
46
204
98
63
55
22
10
6
3
2
1
6

$1,358,951
45,151
7,944,373
6, 605, 689
21, 550, 423
7, 743,899
7,039,907
13,292,408
1,402,494
10, 939,871
47,949
4, 037, 634
58, 757
3,096,350
14,776
2, 530, 516
33, 763
2, 063,396
9,064
2, 043, 504
1,310,241
840, 419
1, 012, 884
955, 577
665, 301
3, 498,996
2,190, 633
1, 695, 669
1,863,297
976, 524
554,145
386, 974
226, 655
167, 911
(3)
(3)

$121,056
3,942
189, 627
47, 665
463, 784
176,016
425,865
275, 686
509, 714
490, 539
32, 776
171,406
34, 632
195, 501
11,298
211, 010
38, 740
185, 759
9,607
134,165
189,121
140, 201
172, 869
203,855
138,394
612, 604
393,404
559, 626
659,451
288,177
162, 210
209, 555
106, 452
4,064
(3)
(3)

143,696

ARKANSAS
U n d e r $1,0002
U n d e r $1,000
$1,000 to $2,000 2
$1,000 to $2,000 2
$2,000 to $3,000
$2,000 to $3,000 2
$3,000 to $4,000
$3,000 to $4 0002
$4,000 to $5,000 __$4,000 to $5,000
$5,000 to $6,000 2
$5,000 to $6,000- - .
$6,000 to $7,000 2
$6,000 to $7,000
$7,000 to $8,000 2 -_.
$7,000 to $8,000
$8,000 to $9,000 2
$8,000 to $9,000
$9,000 to $10,0002
$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
1

|

'

""T"
_
_

$829

$829

$207

$622

35,804

35,804

8,951

26,853

42, 517

535

8

69,324

17, 331

35, 964

8,177

32,655

6,048

26, 607

30,980

4,732

26, 248

29, 868

$2, 625
8,525
50, 573
40, 201
76, 476
24, 480
39, 419
(3)
(3)

45, 826

30,980

$646
364
2,019
2,145
2,822
20,365
3,629
15, 269
21, 576
8,033

31,888

15, 276

32, 655

1

10,629

61,102

35,964

i

42, 517

61,102
69,324

"I"

29,868

4,109

25, 759

35,018
22, 595
14,831
20, 788
19,154
14,920
92, 611
68,449
49, 482
53, 507
27,891
15,986
4,715
6,701
6,590

35, 018
23,192
15,883
22, 797
21, 536
17,163
116,489
102, 389
90,287
126, 414
86,276
56,084
43,274
31,757
26, 226
(3)
(3)

4 628
2,501
1,474
1,735
[,638
1,066
),042
2,378
1,544
1,117
623
409
116
94
94
C 3)

30,390
20, 691
14,409
21,062
19, 898
16,097
111, 447
100, 011
88, 743
124,847
85,319
55, 675
43,158
31,663
26,132

8

$597
1,052
2,009
2,382
2,243
23, 878
33, 940
40, 476
71, 841
52,064
35,073
28, 999
21, 996
14, 719
(3)
(3)

$329
1,066
6,321
5,025
9,560
3, 060
4,917
(3)
(3)

(3

51,993
_!

$450
334

27.787

8

Capital net gain from sale 2of assets held for more than 2 years is included in net income, but capital net loss from sale of assets held for more than 2 years and prior year loss
8
are not deducted.
Nontaxable. Specific exemptions exceed net income*
Classes grouped to conceal net income and identity of taxpayer.




fcO

8

TABLE 15.

Individual returns, by States and Territories, distributed by income classes, showing the number of returns, net income, income
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued
ARKANSAS—Continued
Tax before deducting tax credits

Income exempt from normal tax

Number
of reNet income 1
turns
Dividends

Income classes

Interest on Capital net
Governgain from
ment obsale of
ligations
assets
not
held for
wholly
more t h a n
exempt
two years
from tax

2

(3)

(3)

(3)

(3)
(3)

(3)
(3)

(3)
(3)

Normal
tax

Surtax

Tax on
capital
net gain
(123/2 per
cent)

Total

25 per cent
of tax on
earned net
income

(3)

(3)

(3)

(3)

(3)

(3)

3

3

(3)

1
1

$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
4:750,000 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
3

T a x credits

(3)
(3)

(3)
(3)

(»)
(3)

(3)

12K per
cent on
capital
net loss

()
(3)

Net tax

()
(3)

h-1

O

w
3

$2, 051, 317

$1,066, 626

$5, 441

$526,976

$30, 035

$309, 799

$65, 873

$405, 707

$333

$405, 374

Total..

35,484

110.255.418

8, 635,397

82, 844

769, 275

822, 316

641, 068

96,151

1, 559, $35

100, 252

$784

1, 458,499

Nontaxable 2
Taxable

18, 571
16, 913

39, 460, 457
70, 794, 961

1, 837, 099
6, 798, 298

82, 844

769, 275

822, 316

641,068

96,151

1, 559, 535

100, 252

784

1, 458, 499

CALIFORNIA




w
H

Q

Classes grouped

U n d e r $1,000 2
U n d e r $1,000
$1,000 to $2,000 2.
$1,000 to $2,000
$2,000 to $3,000 2
$2,000 to $3,000
$3,000 to $4,000 2 . . .

11

._

20, 426
823
55,182
110,697
91,004
63,305
18, 902

$13, 667,818
477,832
86,369.476
163,294,987
225,211,131
161,522,201
62, 503,130

$1,162,071
13,648
3,320,005
1,804,951
5,489,271
4,441,016
6,284,530

$9,396

$9,396

$2,349

$7,047

1,004,496

1,004,496

251,124

753,372

1,007,718

1,007,718

251,930

755,788

o

$3,000 to $4,000
.......
$4,000 to $5,000 3
$4,000 to $5,000 2
$5,000 to $6,000
$5,000 to $6,000
$6,000 to $7,000 2
$6,000 to $7,000 2
$7,000 to $8,000
$7,000 to $3 000 2
$8,000 to $9,000
$8,000 to $9 000
$9,000 to $10,000 2
$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 3

65,156
2,643
34, 292
371
9,962
243
7,249
157
5, 309
141
3,857
119
3, i n
2 302
1, 969
1,599
1,273
1,136
3,605
1,957
1, 276
1,290
648
385
215
141
128
69
163
57
15
13
17

s
1

11

225,172,099
11,637,879
151,839,852
2,016,971
54, 571,780
1, 573, 782
46, 889, 548
1,172,172
39, 639,027
1,197,406
32, 701,929
1,123,128
29, 515,692
24,153, 732
22, 617, 681
19, 949, 867
17,166,202
16,450,360
62,153, 365
43, 620, 997
34, 765, 917
44, 354, 864
28.783, 623
21,031,624
13,934,124
10, 503, 592
10,844,902
6, 549, 754
19, 383, 512
9, 783,846
3, 334,866
3, 530,665
5,892, 540
2,843, 787
(3)
3
(3)
()
3

()

6,259,959
5, 594, 604
7,096,696
1, 569,727
2, 566,314
1,453, 530
2,866,358
1,066,120
3,057,245
1,307,852
2,820,455
1,055,390
2, 734,497
3,616,773
3, 506,916
3,429,372
3,240,692
3,201,615
13, 585,108
10,373, 679
10,166,874
13,298,378
10,199, 514
7,969,467
5,923,867
4, 273,931
4, 544,193
3, 248, 785
8, 753,179
4,879,385
1,464,147
1.809, 597
2,426,831
1,393,916
(3)
(*)
(3)
(3)

1,276,985

1 276,985

319,246

957, t39

1,138, 580

1,138,580

284,645

853,935

535,248

535,248

120,873

414, 375

535,686

535, 686

103. 969

431, 717

523, 741

523,741

88,616

435,125

509,455

509,455

78,460

430,995

129, 967
955, 997
1,481,355
1, 796, 274
1,174,937
1,435,007
1, 378,255
698,762
4,222,221
1,886,080
1,009,711
799, 783
2, 607,840
828,851
(3)

513, .542
436, 729
442,988
429,847
392,231
391,770
1,646,047
1.298, 478
1,041, 610
1, 382,235
834, 870
572,848
371, 638
254,097
249,962
157, 685
381,085
179,203
52,199
62,790
59, 573
37, 652
(3)

1,889
29, 750
39. 561
44,649
56,270
440,919
672,455
864,100
1,694,605
1, 553,031
1,449,120
1,207,092
1, 000, 227
1,228,995
921, 735
2,808, 928
1, 796,177
597, 396
760,616
928,192
661,917
(3)

513, 542
438 618
472, 738
469,408
436,880
448,040
2,086,966
1, 970,933
1,921,639
3,197,821
2, 573,427
2,249,940
1, 720, 572
1, 437,189
1, 643, 572
1,166, 766
3,703,494
2,211,142
775,810
923,380
1,313, 745
803,177
(3)

72,103
53, 326
57, 543
41,323
33, 577
30,042
96, 503
53, 969
37,916
39,682
20,805
12, 612
6,899
4,936
4,462
2, 535
5,220
1,880
508
• 400
564
148
(3)

441,439
385,292
415,195
428,085
403, 303
417,998
1,990,463
1,916,964
1,880,294
3,136, 302
2. 533, 507
2,187,030
1, 696, 525
1,415,671
1, 633,008
1,142,974
3, 650, 254
2,208, 955
774, 214
922,802
1,159,413
803,029
(3)

3
(3)
()

(*)
(3)

(3)
(3)

(3)
(3)

(3)

(3)

(3)

(3)

48, 672
68,156
42,239
39,075
43, 553
102,166
190, 802
137, 373
98,812
114,733
16,834
21,063
46,038
40,662
16,312
55, 658
52,460
335
2,682
12, 309
1,130
(3)

15,929
120,981
185, 526
227,972
141,842
182,865
164, 615
87,346
513,481
235, 762
126,215
99,974
325,980
103,608
(3)

(3)
(3)
(3)

(3)

3,429
21,837
19,115
50, 298
17,148
16, 582
6,102
21, 257
48,020
307
1,088
178
153,768

o

o
o

(3)
(»)

(Y)
(3)
(3)

(3)
1,297,848

293,440

5,948

74,142

501,075

1,297,987

139

Total- -.

511,218 1.741,063,671 183, 563,898

1,157,012

26,187, 209 17,804,520

19,258, 699

3, 254, 866 40, 318,091

2,078,304

359,129

37,880, 658

Nontaxable 2
Taxable

189,188 406, 472,893 28,303,100
322,030 1,334, 590, 778 155,260,798

1,157,012

26,187, 209 17,804, 526 19,258,699

3, 254, 866 40, 318,091

2,078.304

359,129

37,880,658

7,316 011

5,782,169

722, 770

1
Capital net gain from sale of assets held for more than 2 years is included in net income, but capital net loss from sale of assets held for more than 2 years and prior year loss
3
are not deducted.
- Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayer.




O

TABLE 15.—Individual returns, by States and Territories, distributed by income classes, showing the number of returns, net income, income
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued

8

COLORADO
Income exempt from normal tax

Number
of returns

Income classes

Net income *
Dividends

Interest on Capital net
Governgain from
ment obsale of
ligations
assets
not
held for
wholly
more t h a n
exempt
two years
from tax

Tax before deducting tax credits

Normal
tax

Surtax

Tax on
capital
net gain
( 1 2 ^ per
cent)

Tax credits

Total

25 per cent
of tax on
earned net
income

1 2 ^ per
cent on
capital
net loss

Net tax

m

Under $1,000 2
Under $1,000
$1,000 to $2,000 2
$1,000 to $2,000
$2,000 to $3,000 2
$2,000 to $3,000
$3,000 to $4,000 2
$3,000 to $4,000 2
.
$4,000 to $5,000
$4,000 to $5,000
$5,000 to $6,000 2
$5,000 to $6,000.^
$6,000 to $7,000 2 . _
.
$6,000 to $7,000
$7,000 to $8,000 2__
$7,000 to $8,000
$8,000 to $9,000 2
$8,000 to $9,000
$9,000 to $10,000 2
$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




._

._

5,490
101
13,244
15,140
15, 015
6,352
2,775
6,779
295
3,491
2
1,184
8
739
3
485
5
379
7
304
207
177
127
115
99
284
160
114
114
53
28
21
8

$3, 521,144
60,885
20, 552,000
21,343,947
36,348,077
16, 529,161
9,285,222
23, 274, 529
1,270,377
15, 567, 382
11,830
6,475,641
53,036
4,797,337
21,898
3,617, 016
42,341
3, 214, 644
67,716
2,886,065
2,167,794
2,033,042
1, 584,727
1, 562, 581
1,430,150
4, 871,085
3, 548,121
3,105,629
3,964,305
2, 369,906
1, 513,706
1,344,940
598,206

$264,643
18,753
381,084
207,577
547,135
298,600
408,792
366,954
404,522
713,938
7,339
331,858
66,033
353,294
21,121
253,691
53,186
347,982
95,861
329,461
331,637
445,095
286,078
352,784
368,426
1,291,573
1,158,927
1,109,595
1,636,915
1,099,559
602,138
899,939
260,167

H
>
$751

$563

29,311

87,933

84,184

21,046

63,138

120,025

120, 025

30,006

90,019

106,102

106,102

26, 526

79, 576

62,077

62,077

13,437

48,640

52,146

52,146

10,142

42,004

45,673

45,673

7,977

37, 696

46,555

$33,085
55, 510
141,932
180,810
32, 718
21,642

$188

117,244

84,184

$191
9,013
7,569
483
294
45,694
16,528
17,918
38,259
3,178
114,268
3,593
76

$751

117, 244

46,555

7,174

39,381

48,291
37,487
35,074
31,919
30, 580
30,069
122,584
90,033
76,994
98,632
55,178
31,416
20,421
15,254

48, 291
38,462
37,687
35, 042
34,600
34,909
156,335
144,082
156,343
263,826
200,185
149,166
152,625
84,780

6,813
5,316
4,586
3,178
3,240
2,666
7,941
4,980
2,990
3,110
1,665
913
407
261

41,478
33,146
33,101
31,864
31,360
32,243
148,394
139,102
153,090
250,383
193,505
147,697
134. 542
84, 519

$975
2,613
3,123
4,020
4,840
33,751
54,049
75,214
158, 256
127,264
95,148
128,115
66,820

$4,135
6,938
17, 743
22,602
4,089
2 706

$263
10,333
5,015
556
17,676

H
i—i
O

O
O

g

$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 3_.

$846,277
1,248,825
1,444,009
697, 012
(3)
(3)

$690,193
707,155
753, 037
385, 014
(3)
(3)
(3)
(3)

$737
582
3,230
32
(3)

8
(3)

$56,892
184, 777
397, 089
153, 579
(3)

(3)

$12,332
20, 609
15,486
10, 531
(3)
(3)
(3)
(3)

108,485
164, 596
181, 340
134, 509
(3)
(3)
(3)
(3)

127,929
208,302
246,461
164, 237
(3)

7,112
23,097
49, 635
19,197
(3)
(3)
(3)
(3)

(3)

271
316
383
106
(3)
(3)
(3)
(3)

348
3,430
86
(3)
(3)
(3)
(3)

127,658
207,638
242,648
164,045
(3)
(3)
(3)
(3) •

2

1,817, 410

1, 386,230

29, 783

7,450

425,635

45,473

478, 558

112

73, 350

Total -•-.

Nontaxable
Taxable

10
13
12
4
1
3
1
1

205. 087. 973

19,236,286

291.428

1, 621, 815

1,425, 097

1, 768,753

202,727

3,396,577

195,061

38, 780

3,162,736

36,844
36, 506

71,173,641
133,914,332

2,249, 716
16,986, 570

291,428

1,621,815

1,425,097

1, 768, 753

202, 727

3,396, 577

195,061

38,780

3,162,736

363, 781

1,073

477,373

CONNECTICUT

w
H
>

I
H
M

$3,869,689
$553,418
Under $1,000 2
5,857
584,166
293,188
Under $1,000
876
27,508,604
1,907,470
$1,000 to $2,000 2
! 18,309
54, 276,193
1,089,317
$1,000 to $2,000
1 40,442
56,447,054
2, 790,814
$2,000 to $3,000 2
22,899
32, 732,002
1,324,683
$2,000 to $3,000
12,845
21,364,344
3,162,919
$3,000 to $4,000 2.
6,358
45,072, 779
1,808, 528
$3,000 to $4,000
13,074
5, 725* 825
3,038,266
$4,000 to $5,000 2
l 118
40, 065, 518
2,944,270
$4,000 to $5,000
8,995
80, 593
70,327
$5,000 to $6,000 2
15
14,047, 570
1,179,730
$5,000 to $6,000
2,558
129,177
121,427
$6,000 to $7,000 2
20
11,236,944
1,266,131
$6,000 to $7,000
1,738
113,122
130, 356
$7,000 to $8,000 2
15
9, 585, 669
1,226,989
$7,000 to $8,000
1,283
116,427
157, 520
$8,000 to $9,000 2
.._
14
7, 606,237
1,172, 740
$8,000 to $9,000
896
122,330
127,870
$9,000 to $10,000 2
13
7,186,048
1,145, 814
$9,000 to $10,000
_
761
$24, 867
6,369,060
1,700,589
$10,000 to $11,000
607
18, 406
5, 425, 376"
1, 568,385
$11,000 to $12,000
472
30,438
4,928,632
1, 593, 527
$12,000 to $13,000
395
18, 756
4,661,945
1,590,706
$13,000 to $14,000
346
1
Capital net gain from sale of assets held for more than 2 years is included in net income,
2
:able. Specific exemptions exceed net income.
are not deducted.
Nontax:




$6,137

$6,137
267,421
185,054
233,004

!
|
_

$1, 534

$4,603

267,421

66,855

200, 566

185,054

46,264

138, 790

233,004

58,251

o

174,753
208,428

277, 904

277, 904

69,476

122,061

122,061

28, 327

93,734

111,517

111,517

23,369

88,148

111,801

111, 801

20,986

90,815

99, 638

99, 638

17,923

o
o

81, 715

86,927
104,899
104,899
17,972
78. 783
93, 324
14,541
90,183
$3,141
75, 599
86, 695
11,096
79, 533
7,162
78, 529
88, 757
10,228
78,693
10,064
81,620
89,760
8,140
77,696
12,064
but capital net loss from sale of assets held for more t h a n 2 years and prior year loss
3 Classes grouped to conceal net income and identity of taxpayer.

to

O

l

TABLE 15.—Individual returns, by States and Territories, distributed by income classes, showing the number of returns, net income, income
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued
CONNECTICUT—Continued
Income exempt from normal tax

Number
of returns

Income classes

$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 $256,000
$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
$e> 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
Nontaxable 2
Taxable




__

315
1,008
603
385
443
227
151
95
72
47
34
72
22
7
7
7
2
3

Net income *
Dividends

Interest on Capital net
Governgain from
ment obsale of
ligations
assets
not
held for
wholly
more t h a n
exempt
two years
from tax

$1,586,424
6,233, 587
6,032,540
4, 752,890
7,094,626
6,107,202
5,090,926
3, 329,026
3,111,780
2,043,418
2, 049,824
5,119,513
2,493,654
1,316,481
906, 787
1, 222,846
122,324
580,979

$4, 563,433
17,371,348
13,480,991
10, 550,947
15, 241, 590
10,064,004
8, 216, 214
6,132,509
5, 344,046
3, 993, 551
3, 222, 288
8,477, 475
3, 792, 855
1, 547,187
1, 909,255
2,361,133
939, 743
1, 710,376

$18,266
36, 926
25,534
23,166
102,312
71,432
25, 753
21,668
15,368
19, 531
5, 455
33,031
60, 784
638
35,224

Tax before deducting tax credits

Normal
tax

Surtax

Tax on
capital
net gain
(12M per
cent)

8

Tax credits

25 per cent
Total

to

of tax on
earned net
income

12y2 per
cent on
capital
net loss

Net tax

U2

$66,105
268, 931
295,032
261, 944
672, 293
364,820
553, 297
390, 238
1,515, 028
334, 586
296, 521
540,247
1,031,158
777, 759
468,817

$80,898
340, 546
282,172
237,022
332, 751
168, 782
133,232
94, 568
94,198
77, 582
43, 688'
124, 830
63, 330
12,170
29, 056
17,226
2,361
46,283

$15, 565
122, 725
208,872
264,475
585.035
563,392
618, 784
508, 637
580, 937
537,069
432, 268
1,350,514
859, 979
373, 971
374,497
358, 059
34, 321
454,050

$8, 265
36,911
36, 792
32,728
84, 825
45,917
56, 703
48, 781
188, 579
41,825
37,066
67, 531
128,895
97, 220
58, 602

$96,463
463.271
491,044
509, 762
954, 697
768, 966
784, 744
688,030
721, 052
671,354
524, 737
1, 663, 923
965,134
423, 207
471, 084
504,180
133, 902
558, 935

$8,647
29,329
17,323
11, 354"
13,139
6,805
4,347
2,675
1,936
1,451
956
2,404
640
133
198
90
18
150

$6,472
16,012
13, 988
22, 797
8, 564
11, 498
4,419
2,402
20, 907
69,488
5,449

$87,816
433, 942
473,721
491, 936
925, 546
748,173
757,600
676, 791
707, 618
665,484
521,379
1,640, 612
895, 006
417, 625
470,886
504,090
133,884
558, 785

I

143,406

478,174,249

91,159,811

587, 555

7,836,776

4, 026,236

8, 275, 581

970, 640

13,272,457

496,557

181,996

12, 593, 904

54, 618
88,788

115,476,165
362,698,084

12,060,387
79,099,424

587, 555

7,836,776

4,026,236

8,275,581

970, 640

13,272,457

496, 557

181,996

12, 593, 904

GO

H

o
Ul

o
o

DELAWARE
Under $1,0002
Under $1,000
$1,000 to $2,000 2_
$1,000 to $2,000
$2,000 to $3,000 2.
$2,000 to $3,000 .
$3,000 to $4,000 2
_
$3,000 to $4,0002
$4,000 to $5,000
$4,000 to $5 000 2
$5,000 to $6,000 -_
. _
$5,000 to $6,000
$6,000 to $7,0002.
$6,000 to $7,000
$7,000 to $8,0002.
$7,000 to $8,000
$8,000 to $9,000 K.
$8,000 to $9,000 2
$9,000 to $10,000 _ .
$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
$600,000 to $750,000..
$750,000 to $1 000 000
$1 000,000 to $1 500 000
$1,500,000 to $2,000000
$2,000,000 to $3 000 000
$3,000,000 to $4,000,000

1,263
79
3,726
3,522
3,916
1,594
726
1,564
107
942
4
275
3
187
1
151
2
125
1
88
66
49
50
43
31
112
61
33
37
47
17
15
10
7
9
17
4
1
3
2
2

$944,926
43,152
5, 774, 221
4,872, 218
9, 382, 385
4,075,998
2,425,617
5,411,350
481,796
4,178,828
21,864
1,514, 704
19,921
1,203,543
7,890
1,127, 703
16,460
1,057, 542
9,471
839,928
691, 744
561,303
622,878
598,199
449,411
1,940, 971
1,355,308
898, 691
1, 267,569
2,106,470
950,417
974,915
749,889
597, 566
837,017
2, 020, 207
665,611
(3)
3
(3)
(3)
()

$88, 732
10,492 1
133, 038
104, 564
248,047
163,828
238,669
330,417
190, 738
403,657
11, 576
138, 779
24, 595
125,090
14,180
140,844
11,361
154, 502
29,043
152, 742
189,166
154,857
198, 307
204,189
151, 276
776,988
566, 634
405, 657
628,838
1,289,171
715, 034
499,099
434,381
221,578
538, 200
1, 783, 890
671,973'
(3)
(3)
(3)
(3)

$565

$424

6,272

18,815

20, 594

5,148

15,446

25, 539

25, 539

6,385

19,154

28,439

28, 439

7,110

21, 329

12, 734

12, 734

2,894

9,840

11, 960

11,960

2,606

9,354

12, 571

12, 571

2,440

10,131

13, 661

3
(3)
(3)
()

$141

25, 087

20, 594

$6, 958
1,049
2,617
4,556
3,941
8,585
134
556
1,675
19, 514
298
807
3,393
50
53
13, 500
2,586
(3)

$565

25,087

13,661

2,705

10, 956

11, 539
9,858
8,965
10,464
12,435
9,797
48, 561
46, 898
40, 579
76, 367
159, 566
88, 606
118,190
101,474
104, 471
146, 671
402, 614
166,184
(3)

2,227
1,526
1,172
1,245
1,352
882
3,256
1,786
1,068
1,189
1,626
456
532
370
333
296
321
67
(3)

$416
1.893
12, 708
12, 387
9,817
9,748
21,368
13, 757
21,927
37,496
(3)

9,312
8,332
7,793
9,219
11,083
8,915
45,305
45,112
39, 095
73, 285
145, 232
75, 763
107, 841
91, 356
82, 770
132, 618
380, 366
128, 621
(3)

(3)
(3)
(3)

(3)
(3)
(3)

(3)
(3)
(3)

5,660
99,198
3,500
(3)

11, 539
9,540
8,255
9,236
10, 855
8,251
35, 055
26, 065
17, 951
25, 057
31, 937
8,847
21, 912
13, 692
19,812
12, 325
18,140
686
(3)

3
(3)
(3)
()

3
(3)
(3)
()

$2, 635
27,117
66, 268
62,482
27,254
23,930

$318
710
1,228
1,580
1,546
13, 506
20,833
22, 298
47, 920
119,024
71, 948
92,872
84, 790
84,659
133, 638
372,075
165, 061
(3)
(3)
3
(3)
()

$330
3,390
8,605
7,811
3,406
2,992
708
12,399
437
(3)
(T)
(3)
(3)

(3)
3
(3)
()

1
I
capital net loss from sale of assets held for more than 2 years and prior year loss
Capital net gain from sale 2of assets held for more than 2 years is included in net income, but 8
s.
Classes grouped to conceal net income and identity of taxpayer.
Nontaxable. Specific exemptions exceed net income.
are not deducted.




in
H
>

O
O

5
o
O

to

s

TABLE 15.—Individual returns, by States and Territories, distributed by income classes, showing the number of returns, net income, income
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued

fcO

DELAWARE—Continued
Income exempt from normal tax
Number
of reNet income l
turns
Dividends

Income classes

Interest on
Government obligations
not
wholly
exempt
from tax

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

Tax before deducting tax credits

Normal
tax

Surtax

Tax on
capital
net gain
(12H per
cent)

Tax credits

Total

25 per cent
of tax on
earned net
income

12K per
cent on
capital
net loss

Net tax

H
H

$4,000,000 to $5,000,000..
$5,000,000 and over
Classes grouped 3
. . _
Total _ .

U2

$3,482,064

$19,204

$18, 534

$1, 018,698

$2,400

$1, 039,632

64,179, 747

16. 059. 459

70, 320

337, 248

458,839

2, 252, 704

42,478

2, 754,021

9,749
9,143

Nontaxable 2
Taxable

$48

18,892

...

$3. 915. 327

19, 084, 551
45, 095,196

989, 979
15, 069, 480

70, 320

337, 248

458,839

2, 252, 704

42,478

2, 754,021

$124,378

$915,150

55,509

265,895

2,432,617

55, 509

265,895

2,432,617

$104

o

o
o

DISTRICT OF COLUMBIA
Under $1 000 2
Under $1 000
$1,000 to $2,000 2
$1,000 to $2,000
$2,000 to $3,000 2
$2,000 to $3,000
$3,000 to $4,000 2
$3,000 to $4,000
$4,000 to $5,000 2
$4,000 to $5,000
$5 000 to $6 000 2
$5,000 to $6,000
$6,000 t o $7,000 2
$6,000 to $7,000
$7,000 to $8,000 2
$7,000 to $8,000.-.
$8,000 to $9,000 2
$8,000 to $ 9 , 0 0 0 . . -




---

2,959
463
10, 033
18,127
13,191
8,468
3,210
9,196
351
4,763

$2,057,991
244, 777
15, 267,139
26,802, 971
32,820, 333
21, 644,192
10, 686,852
31,769,897
1, 543, 982
21,366,470

$85,267
95,198
207, 249
708,332
296, 578
838,130
478, 999
1,208,472
666,035
968,524

1,743
3
1,197
2
893
1
507

9, 555,831
19,005
7,757, 624
14,796
6, 642, 661
8,522
4,290, 336

369,894
23,900
415,350
12,146
429,159
6,394
365,335

H
Q

|
$2, 911

$2,911

$728

$2,183

169,889

169, 889

42,472

127,417

147, 263

I

147, 263

36,816

110,447

188,611

188,611

47,153

141,458

188,941

188,941

47,235

141,706

94,803

94,803

22,113

72, 690

90,002

90,002

19,468

70, 534

88,408

88,408

17,836

70, 572

64,442

64,442

11, 557

52.885

$9,000 to $10,0002
$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 3

-.--

1
414
278
224
189 !
161
119
453
247
182
181
101
67
30
23
9
11
23
10
2
2
1
1

9,752
3,925, 692
2,911,814
2, 575,813
2,360,036
2,175, 660
1, 722, 404
7, 766, 985
5, 507, 617
4,960,938
6, 241, 700
4, 514,866
3,670,119
1, 940, 661
1, 747,887
770, 696
1,045, 657
2,804, 746
1,698,051
427, 276
(3)
3
(3)
()

15,451
363,068
378,118
337,187
412, 552
392, 027
324,429
1, 765,936
1, 276,490
1,189, 053
1, 583,180
1,385,028
1, 076, 025
760,085
671, 982
282, 508
461,182
1,481,025
1,480,714
120,125
(3)
(3)
(3)

I
$20, 219
6,767
8,394
1,308
5,357
7,119
34, 244
13,192
10,876
10, 264
4,624
3,325
9,765
1,991
4,175
15, 795
28,039
619
(3)
(3)
(3)

67, 331
53,177
52, 911
49,114
47, 943
41,480
201, 929
165, 831
157, 233
202, 716
138,126
120, 022
56,480
50,604
24, 508
26, 861
69, 617
10,922
17,152
(3)

$16,748
124,099
252,079
257,11-9
80,161
117,675
34, 851
76, 028
187,110
210,949
10,665
(2)
3
(3)
()

(3)
(3)

$1,305
3,327
4,671
5,653
5,917
53, 618
84,839
120,885
236, 673
245,401
274,154
175, 452
191, 261
100, 579
144,398
534,498
398,446
114,396
(3)

$2, 373
15,430
31,487
32,138
10, 020
14, 709
4,356
9,503
23,389
26,369
1,333
(3)

(3)
(3)

(3)
(3)

67,331
54,482
56, 238
53, 785
53,596
47,397
255, 547
250, 670
280,491
454.819
415,014
426,314
241, 952
256, 574
129, 443
180, 762
627, 504
435, 737
132,881
(3)
(3)
(3)

11, 947
8,037
6,859
6,016
5,059
3,870
15,415
9,203
5,927
6,494
3,703
2,599
1,013
868
305
417
678
219
75
(3)

$1,464
779
5,393
3,457
2,980
7,353
2,357
24, 410
6,178

55,384
46,445
49,379
47, 769
48, 537
43, 527
240,132
241,467
273,100
447, 546
405,918
420, 258
237, 959
248, 353
129,138
177, 988
602, 416
429,340
132,806
(3)
(3)
(3)

3
(3)
()

o

1
1, 009,182

2,672

210, 606

54, 307

618, 064

26,328

698, 699

192

Total

77,836

253,312, 253 23, 940,309

188, 745

1, 578, 090

2, 643, 534

3, 313, 537

197,435

6,154. 506

334, 274

54, 371

5, 765, 861

Nontaxable 2_. _
Taxable

29, 751
48, 085

62,428, 372 1, 792, 019
190,883, 881 22,148, 290

188, 745

1, 578, 090

2, 643, 534

3, 313, 537

197,435

6,154, 506

334, 274

54, 371

5, 765,861

2,040, 504

698, 507

FLORIDA

1

Under $1,000 2
_
3,864
$2, 545,676
$302,144
$2,052
$2, 052
$513
Under $1,000
$1,539
27,834
241
156, 332
$1,000 to $2,000 2
11,317,298
785, 733
7,247
89, 681
$1,000 to $2,000 2
89, 681
22,420 1
67, 261
9,666
14,017,411
201, 535
$2,000 to $3,000 29, 693,998
955,045
12,100
97,158
24, 289
97,158
$2,000 to $3,000 2
72,869
6,344
16,255,722
408, 536
$3,000 to $4,000
2,821
9,469,190 1, 284, 773
1
Capital net gain from sale2 of assets held for more than 2 years is included in net income, but 3capital net loss from sale of assets held for irore than 2 years and prior year loss
are not deducted.
Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayer.




O
in

o
o

TABLE 15.—Individual returns, by States and Territories, distribuied by income classes, showing the number of returns, net income, income
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued
FLORIDA—Continued
Income exempt from normal tax

Number
of re- Net income !
turns
Dividends

Income classes

Interest on Capital net
Governgain from
ment obsale of
ligations
assets
not
held for
wholly
more t h a n
exempt
two years
from tax

Tax before deducting tax credits

Normal
tax

Surtax

Tax on
capital
net gain
(12M per
cent)

to
to

Tax credits

Total

25 per cent
of tax on
earned net
income

12H per
cent on
capital
net loss

Net tax

H
$3 O O to $4,000
O
$4,000 to $5,000 2
$4 000 to $5 000
$5,000 to $6,000 2$5 000 to $6 000
$6 000 to $7,000 2
$6,000 to $7,000
$7,000 to $8,000 2
$7,000 to $8,000
$8,000 to $9,000 2
$8 000 to $9 000
$9,000 to $10,000 2
$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




_
.„

_
...

8,034
445
5,830
80
1 385
59
995
38
744
22
587
19
468
353
310
244
217
205
707
396
269
261
143
69
27
33
16
17
33
5
1
1
2

$27,925,900
1,931, 632
26, 062,672
432, 048
7, 563, 784
382, 807
6,451, 556
281,327
5, 556,832
184, 737
4,977,263
181,815
4,435,813
3, 701, 209
3, 557,392
3,045, 980
2,929,994
2,974,097
12, 206, 486
8,825,330
7,408,189
8,982, 578
6,385,920
3, 719, 212
1, 753,995
2,450, 786
1,375,944
1, 602, 727
3,726,547
1,054,965

$636, 274
547,620
1,166,541
267, 111
323,358
291,028
372, 768
259,677
326,848
217, 585
350, 996
165,180
282,906
437, 736
432,875
375,435
273,174
395, 673
1, 545,928
1,339,732
1,009,361
1,858,062
1, 415,223
1,215,697
470,202
786,217
698,464
793,210
1,822, 577
206,455

$149,189

$111,891

189, 513

47,378

142,135

73,445

73,445

16,550

56,895

74,444

74,444

13, 689

60, 755

76,373

76,373

11, 554

77,483

$33,002
299,690
555,828
286,343
287, 787
421,012
404,294
234, 571
571,467
533,088

$37,298

189, 513

$7,384
11,933
6,575
808
2,728
17, 566
21, 681
25,144
29,356
12,985
6,032
6,218
678
2,668
16,669
4,509

$149,189

77,483

80, 780
69,939
74, 515
69,081
75,003
78,242
380, 252
301, 715
283,932
319,991
211, 531
114,952
50,001
56, 747
19, 598
28,630
78, 701
17,762

$1, 742
4,585
6,003
7,687
10,259
85,867
134,145
186, 079
339, 514
334,855
254,400
120, 761
213,458
123, 257
207,980
561,285
100,202

$4,114
37,462
69,477
36,887
31,157
50,697
50, 534
29,322
71,432
66,636

80,780
71,681
79,100
75,084
82, 690
88, 501
466,119
435, 860
474,125
696,967
615, 863
406, 239
201,919
320,902
193, 389
265,932
711,418
184,600
(3)

64,819
67,722

9,761 i
9,174
7,005
7,080
5,182
4,783
4,577
16,136
10,060
6,661
7,569
4,934
2,233
1,040
1,156
485
582
1,264
255

H

$729
5,253
371
279
3,041
5,084
321
919
4,540

71,606
64, 676
72,020
69,902
77,907
83,924
449,983
425, 800
466, 735
684,145
610, 558
403,727
197,838
314, 662
192, 583
264,431
710,154
179, 805

o
o

5,438,490

2

j
_

2,742,296

64,306

Total _
Nontaxable
Taxable

8 . 8 i 8$•
!
.

(3)
(3)

$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

250,963,654

26, 991,809

179,324

26,695
37,611

56,420,528
194,543,126

5,075, 896
21, 915,913

179, 324

6, 390

2, 457,175

1,242,930

248

905,125

307,147

1, 243,178 !

3,171, 616

3, 597, 204

754, 865

7, 523, 685

6,084, 257 3,171, 616

3, 597,204

754,865 ! 7,523,685

273,876

126,042

126,042

31,511

162,652 I

162, 652

40,663 |

161, 742

161, 742

40,436

197,177

6,084,257

30,906 i

i8

273,876

20, 537

7, 229, 272

20, 537

7,229,272

GEORGIA
$104, 757
$1,747,289
Under $1,000 2
2,735
41,495
Under $1,000
48
10,861, 626
342, 945
$1,000 to $2,000 2
_
6,961
16, 886, 674
96, 087
$1,000 to $2,000
10,608
32, 540, 253
723,110
$2,000 to $3,000 2
13,139
16,040,876
242, 457
$2,000 to $3,000
6,609
13, 585,965
990,926
$3,000 to $4,000 2 . _._
-.
4,057
22, 600,813
233,430 L
$3,000 to $4,000
6,488
671,706 i
_
2, 586, 758
$4,000 to $5,000 2
584
433,099 j.
24,771,217
$4,000 to $5,000
5,555
24,823 L
27,323
$5,000 to $6,000 2
5
440,102 I
7, 816,366
$5,000 to $6,000
1,429
87,453
78, 225
$6,000 to $7,000 2
12
412, 790
5, 977, 583
$6,000 to $7,000
925
55,322
52, 990
$7,000 to $8,000 2
7
375, 689
4, 582, 701
$7,000 to $8,000
614
46,851
57,745
$8,000 to $9,000 2
7
328,735
3, 909,157
$8,000 to $9,000. __
463
68, 503
$9,000 to $10,000 2
7
67.149
366,628
3,376,776
$9,000 to $10,000
357
2, 912, 724
489,045
$10,000 to $11,000
278
$21, 246
2, 701,392
525,118
999
$11,000 to $12,000
235
2,302,053
542,941
5,047
$12,000 to $13,000
185
1,940,993
434,469
917
$13,000 to $14,000
144
1,813,763
373,196
1, 111
$14,000 to $15,000
125
1, 799, 545
6, 991.109
6,128
$15,000 to $20,000
.
405
4,959, 547
1,488 287
13, 941
$20,000 to $25,000
221
3,977,614
$24. 260
1,330,172
3.072
$25,000 to $30,000
147
5,344,431
79; 589
1,922,976
7,113
$30,000 to $40,000
156
2, 771,631
1,224
147,337
1,289, 921
$40,000 to $50,000
62
1,681,623
2,916
90,347
760,618
$50,000 to $60,000
31
i Capital net gain from sale of assets held for more than 2 years is included in net income,
2
Nontaxable. Specific exemptions exceed net income.
are not deducted.




$209 |.

$629
94, 531
121, 989

1
o
GO

~121,"306

197,177

9,294

147,883

69,126 I

69,126

15,756

~~53,~370

60, 974

60, 974

12,740

48,234

56, 929

56, 929

10,576 j

'467353

55,013

55,013

~~9~649~

45,364

52,971
46, 933
47,306
39,772
38,190
39,610
169,324
121,996
111,308
150,935
59,911
50, 555

52, 971
48, 289
50, 869
44, 266
43,141
45,695
219, 761
199,299
209, 525
368,386
234,716
183,851

9,208
6,591
6,216
4,950
4,593
3, 554
13, 634
6,732
4,578
5,096
2, 255
1,324

43,763
41,698
44, 653
39,316
38, 548
42,141
206.127
192, 567
204,231
359, 815
228, 974
180,898

$1,356
3, 563
4,494
4,951
6,085
50, 437
77,303
95,185
207, 504
156,388
122,002

$3,032
9,947
18,417
11,294

$716
3,475
3,487
1,629

but capital net loss from sale of assets held for more than 2 years and prior year loss
3 Classes grouped to conceal net income and identity of taxpayer.

3
o
o

B

to

TABLE 15.—Individual returns, by States and Territories, distributed by income classes, showing the number of returns, net income, income
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued

fcO

G P: O R QI A—Continued
T a x before deducting t a x credits

Income exempt from normal tax

Number
of returns

$50,000 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 to $200,000
$200,000 t o $250,000. _
$250 000 t o $300,000
$300,000 t o $400,000
$400,000 t o $500,000
$500,000 t o $750,0OO_
$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 to $4,000,000 .
$4 000 000 t o $5,000,000
$5 000 000 a n d over
Classes grouped 3

Net income l

17
9
7
5
6
4
1

Income classes

$1,111,420
673,923
584,165
472,017
653, 587
717,282
(3)

1
1
1

Dividends

(3)
(3)
(3)

1,690,166

Total

62, 651

Nontaxable
Taxable

27, 514
35,137

2

210, 908,421
61,605,323
149,303,098

$477,301
344,041
299,323
215,603
651,667
219,040

Interest on Capital net
Governgain from
m e n t obsale of
ligations
assets
not
held for
wholly
more t h a n
exempt
two years
from tax

$4,513
374
1,149

(3)

$23,335
9, 835
15, 981
8,817
8,555
729
(3)
(3)
(3)
(3)

Surtax

$100,159
56, 586
80, 574
58, 571
133, 627
51, 744
(3)
(3)
(3)
(3)

Tax on
capital
net gain
(12H per
cent)

$10,860
12,674
16,429
3,469
58, 935
(3)
(3)
(3)
(3)

Total

$134, 354
79,095
96, 555
77, 817
145,651
111,408
(3)
(3)
(3)
(3)

25 per cent
of tax on
earned net
income

1 2 ^ per
cent on
capital
net loss

$861

$788
494
259
174
204
74
(3)

(3)

(3)
(3)
(3)

(3)
(3)
(3)

988
2,257

Net tax

$132,705
78,601
96,296
76,655
143,190
111,334
(3)

8
(3)

496, 559

26, 965

371, 269

62,069

460,303

138

2,476

457,689

1,609,032

1,913, 521

1, 581, 798

201,126

3, 696, 445

281,696

15,889

3, 398,860

69, 750

1,609,032

1,913,521

1, 581, 798

201,126

3,696,445

281, 696

15, 889

3,398,860

HAWAII
2

Under $1,000 _Under $1,000
$1,000 to $2,000 2
$1,000 to $2.000
$2,000 to $3,0O0J>




__
-.

591
40
1,929
2,303
2,013

$382,849
25,913
2,917,332
3,380,026
4,972,082

$70,831
9,198
70,657
38,098
324,645

W
H
H
i—i
Ul

o

o
o

69, 750

718,835

3,116,396
16,811,115

83,430
27, 752
471,483
(3)
(3)
(3)
(3)

(3)
(3)
(3)

19,927,511

$86, 883
101, 392

Normal
tax

T a x credits

$324

$324

$81

$243

22,355

22,355

5, 589

16.766

$2,000 to $3,000 2
$3,000 to $4,000 _
_.
$3,000 to $4,0002
$4,000 to $5,000
$4,000 to $5,0002
$5,000 to $6,000 .
$5,000 to $6,000
$6,000 to $7,000 2. _
$6,000 to $7,000
$7,000 to $8,0002
$7,000 to $8,000
$8,000 to $9,0002
_ .
$8,000 to $9,000
$9,000 to $10,000 2._.
$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 3
Total...
__.
Nontaxable 2
Taxable
1

2, 978, 643
2,448,511
4,287, 543
653,499
3,823,894

93,725
171,615
122,611
205,637
114,506

328

1,800,002

186

1,201
726
1,228
149
851

!

19,077

25.436

25,436

6,359

24.447

24,447

6,112

25,728

25,728

6,431

118,137

14,949

14,949

3,530

1,198,847

79,457

11 598

11,598

2,422

9,176

137

1,020,806

123,806

10,704

10, 704

2,152

8,552

101

856,450

152,041

9,995

9,995

1,818

8,177

152,809
852, 622
113,901
538,335
138,063
550,739
155,915
387,132
132,119
443,571
243,829
550, 708
690,843
1. 545, 794
709,156
1,245,337
657, 780
1,157,486
714,495
1, 208, 637
703,240
1,170.386
672,933
880, 665
750, 586
967, 617
292,063
512,512
268,911
259,847
453, 598
478, 788
1, 536,807 1,193,150
91,042
342,486

11, 558
8,450
8,069
5,169
7,935
10,884
25,429
20, 576
17,613
17.447
19,076
5,741
9, 925
6,497
522
951
15, 943
14,445

11,558
8, 734
8,770
5,941
9,068
12, 776
36, 647
40. 582
44,446
66, 410
91,806
76, 392
99,894
67, 719
37, 935
75,395
300, 995
101,205

2,170
1,415
1,189
679
1,101
1,158
2,108
1,245
1,075
770
501
159
246
111
68
68
239
20

9,388
7,319
7,581
5,262
7,967
11,618
34,539
39,337
43,371
65, 590
90, 564
75,817
99,637
63,094
37, 688
72, 699
288,663
101,185

90
51
48
31
33
38
89
55
43
35
26
16
15

13

1
!

18, 335

i

$17
104
7
843
843
72, 705
1,631
101,106
64

2,231
692

$12,619
52,189
61,263
41,087
80,468
17,009
112, 536

$284
701
772
1,133
1,892
11,218
20,006
26,833
47,386
66,206
62,993
84,833
51,164
37,413
72,318
270,985
86,760

$1, 577
6,524
7, 658
5,136
10,058
2,126
14,067

19,297
!

$50
741
416
11
4,514
179
2. 628
12,093

11.419

I3)

O

3

6

!

1,019,424
12,387 ! 46,395,290
5,408
11,374,273
6,979
35,021,017

894,102
10, 723,499
843,385
9,880,114

347
180, 590

2,348
379,519

11.906
363,672

298, 732
1,141,629

293
47, 439

310,931
1, 552, 740

55
48,871

1,354
21,986

309,522
1,481,883

180, 590

379, 519

363, 672

1,141, 629

47,439

1, 552, 740

48,871

21,986

1,481,883

Capital net gain from sale of assets held for more than 2 years is included in net income, but capital net loss from sale of assets held for more than 2 years and prior year loss
3
i not deducted.
2 Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayer.




M

bO

TABLE 15.—Individual returns, by States and Territories, distributed by income classes, showing the number of returns, net income, income
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued
IDAHO
Income exempt from normal tax
Number
of reNet income
turns

Income classes

2

Under $1,000
Under $1,000
$1,000 to $2,C00 2
$1,000 to $2,000 2
$2,000 to $3,000
$2,C00 to $3,000
$3,000 to $4,000 2
$3,000 to $4,000 2
$4,000 to $5,000
$4,000 to $5,000...
$5,000 to $6,000 2
$5,000 to $6,000.
$6,000 to $7,000 2
$6,000 to $7,000 2
$7,000 to $8,000
$7,000 to $8,000
$8,000 to $9,000 2..
$8,000 to $9,000
$9,000 to $10,000 2
$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




. .
_

1,506
12
3,339
5,117
4,414
1,757
1,032
2,019
103
1,212
15
380
7
186
3
97
6
45
1
36
29
13
25
10
8
32
12
9
8
1
2

i

$923,412
4,336
5, 258, 018
7,120,894
10, 768, 4C1
4,434,307
3, 405, 864
7,042,811
466, 256
5, 401, 721
83,383
2, 085, 543
45, 975
1, 200,364
23,116
720,372
49, 910
381,908
9,574
343, 461
303, 708
149, 778
310,165
134,337
117,183
561, 489
264, 703
247,190
278,251
(3)
(8)

Interest on
Government obligations
Dividends
not
wholly
exempt
from tax

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

Tax before deducting tax credits

Normal
tax

Surtax

Tax on
capital
net gain
(12K per
cent)

Tax credits

Total

25 per cent
of tax on
earned net
income

12H per
cent on
capital
net loss

Net tax

w
H
>

$34,944
61,042
36,288
91,924
45,338
205,094
140, 448
144,301
154,838
26,406
127, 712
40,815
91, 782
20,146
65, 739
33, 582
47, 018
8,791
37, 531
51,073
36,362
85, 674
18,453
11,314
280, 633
118,282
109, 612
180,809
(3)
(Y)

$93

$93

$23

$70

39,644

39,644

9,911

29, 733

27,442

(8)

0)

10,355

31,066

19,632

4,428

15,204

14,033

2,517

11,516

9,467

1,357

8,110

6,567

$12,000

41,421

9,467

108

32,818

14, 033

(3)

20, 581

10,939

19,632

383

6,861

43, 757

41,421

$110
7,716
143
21

27,442

43,757

6,567

965

5,602

6,773
11,483
2,153
5,598
3,851
3,126
10,497
5,521
5,952
3,404

$1,500
(3)

6,773
24, 760
2,352
6,202
4,165
3,501
14, 715
9,080
12,253
15, 487
(3)

673
488
382
575
213
215
840
255
377
225

6,100
24, 272
1,970
5,627
3,952
3,286
13,875
8,825
11,304
15,262
3
()

(»)

(»)

$13, 277
199
604
314
375
4,218
3,559
6,301
10,583
(3)
(V)

$572

(3)

o

o
o

$70 000 to $80 000
$80,000 to $90,000
$90,000 to $100 000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000.
$250,000 t o $300,000
$300,000 to $400,000
$400,000 t o $500,000
$500,000 to $750,000
$750,000 to $1,000,000
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000
$4,000,000 to $5,000 000
$5,000,000 and over
Classes grouped 3

I

11,835

165,061

125,887

1,096

41, 548

6,641

5,194

11,835

Total

21,436

52, 301, 491

2,431,838

9,577

53, 548

260, 414

46, 071

6,694

313,179

51, 599

572

261, 008

Nontaxable 2
Taxable

10,426
11,010

21. 033,909
31,267,582

667,045
1, 764, 793

9,577

53, 548

260, 414

46, 071

6,694

313,179

51, 599

572

261,008

I
2

18,400
2,500

$13, 114, 916
1, 446, 029
94, 026, 303
194, 041, 160
258, 288, 648
202, 683, 062
91, 680, 267
296, 701, 009
13, 020,927
310,164,149
265, 320
79, 586, 533
214, 479
66, 780, 336
248, 440
56,136, 564
313, 335
45. 586,140
265, 190
40, 581, 996
34,149,129
30, 516, 292

$963, 686
355, 260
3,382,415
2,978, 772
5, 224, 715
4, 827, 864
5, 386, 910
8, 675, 707
4,134, 498
13, 532, 002
418,172
3, 140, 889
33Q, 038
3, 577, 720
267, 712
3, 547, 495
534, 373
3, 373, 088
308, 590
3, 287, 628
4, 432, 939
4, 026, 330

M

o

I
$21, 763

$21, 763

U2

$5, 441

$16,322

$1,000 to $2,000 ..
62,356
1,205, 148
301,287
903, 861
1, 205, 148
133, 360
$1,000 to $2,000
$2,000 to $3,000 2
103, 360
1, 067, 851
1,423,801
$2,000 to $3,0002
355, 950
79, 831
27, 658
$3,000 to $4,000
1, 790, 819
447,705
1,343,114
$3,000 to $4,000
1, 790, 819
85,110
$4,000 to $5,000 2
3,010
2, 516,889
"I,~887~667
2, 516,889
629, 222
$4,000 to $5,000.
69, 087
$5,000 to $6,000 2
49
597, 631
774, 625
176,994*
$5,000 to $6,000.
14, 517
774, 625
$6,000 to $7,000 2
33
"663,~438
758, 068
758, 068
154, 630
$6,000 to $7,000 2
10, 323
$7,000 to $8,000
33
7,517
743, 754
743, 754
604, 658
$7,000 to $8,000.2
"139,096
37
$8,000 to $9,000
9, 189
120, 994
$8,000 to $9,000.
578,195
5, 383
699,189
$9,000 to $10,000 2...
28
709, 779
709, 779
4,277
594, 491
$9,000 to $10,000.
115, 288
633, 367
617, 355
3,260
$45, 226
$16, 012
95,195
538,172
$10,000 to $11,000
46, 403
2,657
649, 378
39, 692
80,629
$11,000 to $12,000
568, 749
1
Capital net gain from sale of assets held for more than 2 years is included in net income, but 8capital net loss from sale of assets held for more than 2 years and prior year loss
2
are not deducted.
Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayer.




I
H

ILLINOIS
Under $1,000 2
Under $1,000.

>

,_,
O

o

to

TABLE 15.—Individual returns, by States and Territories, distributed by income classes, showing the number of returns, net income, income
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued

bO
I—i

OO

ILLINOIS-Continued
Income exempt from normal tax
Number
of re- Net income l
turns

Income classes

$12,000 to $13,000..$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000 _
$20,000 to $25,000.
$25,000 to $30,000.
$30,000 to $40,000. _
$40,000 to $50,000.
$50,000 t o $60,000.
$60,000 to $70,000
$70,000 to $80,000.
$80,000 to $90,000.
$90,000 to $100,000 _
$100,000 to $150,000.
$150,000 to $200,000
$200,000 to $250,000.
$250,000 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.
Nontaxable
Taxable

--

Dividends

$26, 899, 099
24, 349, 099
22, 443, 522
84, 922,107
60,160, 957
48, 349,984
64, 002, 043
41, 706, 461
29, 505, 765
23, 328, 668
20, 058, 795
15, 918, 719
11, 618,151
35, 835, 264
13, 069, 898
13, 500, 486
7, 595, 160
9, 115, 526
4, 666, 686
9, 539, 261
6, 629, 297
5, 788, 333

$4, 047, 561
4, 085,155
3, 641, 086
17, 385, 428
14, 686, 780
13, 081, 736
20,139, 374
14, 716, 896
11,802,226
10, 427, 030
8, 552, 324
6, 865, 431
5, 483, 090
16, 886, 043
6, 591,146
6, 712, 392
3, 599, 205
3, 793, 710
2, 186, 610
7, 084, 428
3, 458, 050
3, 066, 740

4, 191, 845

Interest on Capital net
Governgain from
ment obsale of
ligations
assets
not
held for
wholly
more t h a n
exempt
two years
from tax

1, 042, 629

2,155
1,806
1,549
4, 940
2,687
1,769
1,856
938
541
363
268
188
123
297
79
61
28
26
10
16
8
5
2

$59,871
39, 033
44, 640
171,918
162, 241
142, 546
263, 214
173, 550
66, 884
61, 027
60, 932
141,998
24, 823
95, 825
20, 508
16, 385
65, 376
101, 432
4,516
21, 433
7,374
550

Tax before deducting tax credits

Normal
tax

Surtax

Tax on
capital
net gain
(12K per
cent)

T a x credits

25 per cent
Total

$53, 698
63, 311
77, 654
596, 347
932, 440
1, 224, 324
2, 470, 218
2, 254, 417
2,151, 220
2, 001, 862
2,144, 788
1, 898, 041
1, 631, 700
5, 667, 384
2, 614, 031
2, 654, 895
1, 341, 313
\ 943, 857
878, 434
2, 551, 206
1, 151, 519
1, 719, 659

$30, 456
151, 846
265, 401
223 796
255, 201
189, 842
198, 986
94, 821
796, 646
328, 049
390, 985
309, 285
369, 311
227, 299
252, 844
404, 218
123, 716

$637, 344
623,121
628. 380
2, 854, 543
2, 697,107
2, 751, 274
4, 540, 458
3, 686, 814
3,179, 757
2, 864, 818
2, 844, 853
2, 478, 785
2, 024, 225
7, 213, 221
3, 244, 462
3, 288, 915
1, 753, 479
2, 473, 415
1,148, 957
2, 874, 744
1, 565, 122
1, 944, 387

of tax on
earned net
income

$244, 763
1,211, 104
2, 077, 271
1, 786, 474
2, 048, 365
1, 518, 951
1, 562, 628
825, 435
6, 306, 253
2, 624, 386
3,128,188
2, 474, 301
2,954, 485
1,818, 399
2, 022, 739
3, 233, 748
989, 730

$583, 646
559, 810
550, 726
2, 258,196
1, 764, 667
1, 496, 494
1, 918, 394
1, 166, 996
804, 741
607, 755
510, 223
381, 758
297, 704
749.191
302, 382
243, 035
102, 881
160, 247
43, 224
70, 694
9, 385
101, 012

1, 763, 493

82, 430

913, 967

220, 436

1, 216, 833

1 2 ^ per
cent on
capital
net loss

51

$69, 303
56,186
49, 415
164,091
89, 220
61, 400
64, 885
34, 042
20,112
13, 450
10, 200
7,261
4, 636
12, 193
2,841
2,586
834
671
315
402
128
165

$25, 778
69, 502
67, 081
54, 743
46,131
149,756
27, 986
26, 856
77, 648
26, 832
12, 535
1,039
1, 309
1, 183
422
2,736

Net tax

$568, 041
566,935
578, 965
2, 690, 452
2, 607, 887
2, 664,096
4, 406, 071
3, 585, 691
3,104,902
2, 805, 237
2, 684, 897
2, 443, 538
1, 992, 733
7,123.380
3, 214, 789
3, 273, 794
1, 751, 606
2, 471, 435
i, 147, 459
2, 873, 920
1, 564, 994
1, 941, 486
1, 216, 782

652, 501 2, 413, 605, 350 2fifi. 041.873
2




1, 837, 705

38,590, 723

26, 636, 467

38, 991, 989

4, 833,138

70, 461, 594

3, 286, 818

591, 537

66, 583, 239

214, 964
471, 437, 825 20,951,109
437, 537 1, 942,167, 525 245, 090, 764

1, 837, 705

38, 590, 723

26, 636, 467

38, 991,989

4, 833,138

70, 461, 594

3, 286, 818

591, 537

66, 583; 239

H
>

O

o
o

INDIANA
2

U n d e r $1,000
U n d e r $1 000

.--

CO $1,000 to $2,000 2

$1,000 to $2,000
$2,000 to $3,000 2
$2,000 to $3,000
$3,000 to $4,000 2
$3,000 to $4,000
$4,000 to $5,000 2
$4,000 to $5,000
$5,000 to $6,000 2
$5,000 to $6,000
$6,000 to $7,000 2
$6,000 to $7,000 2
$7,000 to $8,000
$7,000 to $8,000
$3,000 to $9,000 2
$8,000 to $9 000
$9,000 to $10,000 2
$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 ooo ono to <; son O O Q
ti
i
$1,500,000 to $2,000,000
$2 000 000 to $3 000 000
$3,000,000 to $4,000,000

7,504
239
17,741
40, 285
30, 978
16.115
6,811
17 115
692
7,484
148
2,775 i
91 ;
1,837
64
1,326
46
959
31
722
562
446
342
294
241
803
399
237
230
104
76
48
18
24
11
31
10
2
3
1

$5, 310, 477
100, 451
27, 059, 503
55, 467, 335
76, 501, 254
42,186, 750
22, 486, 226
58, 942, 748
3, 061, 320
33,153, 624
805 046
15,182,948
583,117
11.876.774
477, 630
9,898,612
390,958
8,130, 422
293,418
6,845, 291
5,888, 932
5,118, 624
4, 268, 903
3,956,474
3, 486, 596
13, 744, 361
8, 864,190
6,440,249
7,828,171
4, 608, 583
4,110,808
3,110,461
1,336,910
2,042, 331
1, 031, 706
3, 829, 489
1,688,866
447,420
(3)
(3)

$475, 407
1, 335
762, 713
387,979
1, 363,032
507, 834
1,571,374
1, 464,719
1 335,095
1,496,852
592,431
856,873
482, 391
881, 525
442,335
819,755
380, 680
924,461
254, 621
778, 542
1,023,976
959,900
890, 095
768, 308
918, 658
4, 205,387
2,838, 200
2,512,782
3, 571, 642
2,306, 515
1, 943, 281
1,333, 782
505,978
1,140, 869
624, 627
2,317,055
967,300
172,129
(3)
(3)

1

$2, 002

$500

$1, 502

287, 910

$2,002 !

71,978

215, 932

1

287. 910

j
181, 547

136,160

64,170

192, 511

216, 683

54,171

162,512

135, 541

135, 541

31, 072

104, 469

123, 378

123, 378

24,956

98, 422

120,851

120, 851

23, 635

97, 216

xn

112,474

$15, 649
81, 307
37, 973
168,424
192,876
104,186
42,130
98,893
295, 548
345, 072

45, 387

256, 681

216, 683 i

$9, 674
11,781
8,813
4,096
14, 642
65, 621
48, 720
45,368
83,425
16, 751
57, 755
8,997
18,025
1, 995
9,522
36,075
66,878
61, 413
(3)
(3)

181, 547

256, 681

112,474

19, 575

92, 899

H

106, 579
98, 563
99, 299
88, 225
92,568
80, 381
399, 613
351,869
322, 765
527, 289
375, 351
422,131
382,100
177,010
310, 614
173, 762
829, 593
365,353
140,201
(3)
(»)

17,423
15, 578
12,534
9.913
8,460
7,029
25, 249
13,213
7, 353
7,652
3,706
3,007
2,062
778
763
498
1,307
359
20
(3)
(3)

89,156
82, 985
86, 765
78.312
84,108
73, 352
374, 364
33S, 656
304,431
514, 640
370,131
409,115
376,388
174,135
305, 636
173, 264
827,808
359, 307
140,181
(3)
(3)

106,579
95, 814
92, 568
79, 645
82,484
68, 399
303, 797
218, 531
159, 440
198, 401
101,103
93,168
73, 806
33, 543
51, 544
20,027
68, 306
20, 032
14, 141
(3)

$2, 749
6,731
8, 580
10, 084
11, 982
95, 816
133, 338
160, 985
318, 723
269, 501
311,534
284,184
130,444
253,805
141, 374
724,344
302, 769
126, 060
(3)
(3)

$2, 340
10, 165
4,747
17,429
24,110
13,023
5,265
12, 361
36, 943
42, 552 ;
;

$10,981
4,997
1, 514
10,009
3.650
2.097
4, 215
478
5,687

1
Capital net gain from sale of assets held for more than 2 years is included in net income, but capital net loss from sale of assets held for more than 2 years and prior year loss
2
3
are not deducted.
Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayer.




in
H

o

3
o
o

to
CO

TABLE 15.—Individual returns, by States and Territories, distributed by income classes, showing the number of returns, net income, income
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued

to
to

o

IN DIA N A—C ontinued

Income exempt from normal tax
Number
of reNet income 1
turns
Dividends

Income classes

Interest on
Government obligations
not
wholly
exempt
from tax

Capital net
gain from
sale of
assets
held for

Tax before deducting tax credits

Normal

tax

Tax on
capital
net gain
(\2y2 per
cent)

Surtax

more than
two years

Tax credits

Total

25 per cent
of tax on
earned net
income

12H per
cent on
capital
net loss

Net tax

w

H
>

$4,000,000 to $5,000,000
$5,000,000 and over
Classes grouped 3

$1,160,365

$352,651

$391, 339

$136

600,480

$1, 382,058

3. 357. 083

3, 645, 654

$168, 935

7,171,672

472,484

13, 628

6, 655, 560

136,968,949
324, 748,394

7, 660, 079
37, 621, 982

600,480

1, 382, 058

3, 357, 083

3, 645, 654

168,935

7,171, 672

472, 484

43, 628

6, 655, 560

6,483
386
15,136
28, 585
21, 262
11, 602
3,880
10,441
613
4,803
2
1,981
4
1,303
6
826
3
585
1
448
347

$4,430, 425
207,832
23,061,046
40,046,495
51, 905, 215
29, 553, 964
12,831, 545
36, 010, 707
2,656,693
21, 579,424
11,121
10,834, 304
24,739
8,404, 458
44,484
6,189, 613
25, 797
4, 963,120
9,905
4, 255,069
3, 631,186

$133,572
22, 913
504,885
322,850
1,008,008
602,323
740,863
1, 390,498
569,080
1,144,155
12,350
590,140
14, 535
569,155
44,372
562,729
17,936
539,373
9,909
540,034
568,456

156,845

Nontaxable 2__ . . .
Taxable

$501, 623

$30,929 1

$391, 203

$38,688

461, 717, 343 45, 282,061

64,106
92, 739

Total

IOWA
Under $1,000 2
Under $1,000
$1,000 to $2,000 2
$1,000 to $2,000 2
$2,000 to $3,000
$2,000 to $3,000
$3,000 to $4,000 2
$3,000 to $4,000 2
$4,000 to $5,000
$4,000 to $5,000 2
$5,000 to $6,000
$5,000 to $6,000
$6,000 to $7,000 2
$6,000 to $7,000 2
$7,000 to $8,000
$7,000 to $8,000-$8,000 to $9,000 2
$8,000 to $9,000 2
$9,000 to $10,000
$9,000 to $10,000
$10,000 to $11,000.-




_-

_

1

$3, 674

$918

$2,756

221, 368

221, 368

55, 342

166, 026

177, 538

177, 538

44, 385

133,153

198, 292

198, 292

49, 573

148, 719

153, 788

153, 788

38,447

115,341

99,430

99,430

22, 314

77,116

89,306

89,306

17, 206

72,100

76, 060

76,060

12, 811

63, 249

71, 529

71, 529

11,519

60, 010

66,634
62,840

10,091
8,608

56, 543
54, 232

$3, 674

$3, 224

66, 634
61,173

$1, 667

3
a
o

$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 3
Total
Nontaxable 2
Taxable

263
209
135
118
371
209
120
126
62
32
26
15
7
2
7
3
1

3, 028, 324
2, 610, 594
1, 816, 753
1, 711, 258
6, 398, 769
4, 659, 066
3, 297,824
4, 350,104
2, 744, 438
1, 735, 518
1, 693, 519
1,119, 432
589, 267
189, 218
865, 094

546, 984
719, 310
395, 505
406,136
2, 096, 763
1, 677, 001
1, 455, 281
1, 744, 634
1, 483,112
933, 058
1,197, 950
769, 652
341, 737
189,497
547, 964

21, 252
17, 776
8,294
15, 234
12, 674
47,336
4,048
3,885
5, 671
437
2,556

9,173

53, 952
44, 279
36, 847
35, 626
135,638
110,317
71, 670
112, 646
56, 568
30, 257
17,826
11, 964
11,114

$4, 803
93, 991
92, 972
181, 001
152, 073
176, 812
40, 000
28,813
109, 616

4,036
5, 287
4,962
6, 060
45,369
70, 862
84, 912
165, 784
154,107
111,342
154, 370
106, 763
75,808
21, 995
140, 951

9, 752

$600
11, 750
11,722
22, 626
19,009
22,102
5, 000
3, 601
13, 702

6,366
4,899
3, 505
3,426
10,817
5,482
3, 487
3, 575
1,966
1,084
484
299
321

57, 988
49, 566
41, 809
41, 686
181, 007
181,179
157,182
290,180
222, 397
164, 225
191, 205
140, 829
91, 922
25, 596
164, 405

$3, 886
898
10, 507
5, 375
1,784
11,118

192

51, 622
44, 667
38, 304
38,260
170,190
175. 697
149,809
285, 707
209, 924
157, 766
188, 937
129,412
91, 601
25, 596
164, 213

•(3)

H

1

(3)

(3)

(3)

(3)

(3)

(3)

(3)

(3)

(3)

j

H

1
1
1, 248, 061

499,795

628, 286

12,604

177, 892

110,404

298, 734, 381 25, 041, 006

151, 560

1, 379, 876

1, 969, 852

47, 390
63, 014

95,000, 970 3, 055, 510
203,733,411 21, 985, 496

151, 560

1, 379, 876

1,969,852

62, 475

252, 971

1, 332,167

172, 587

3,474,606 |

317,230

33, 568

3,123, 808

172,587

3, 474, 606

317, 230

33, 568

3,123, 808

|

252,858

113

i
1,332,167

KANSAS

i
$40,422
5,017
$3,367, 017
94
7,973
$460
38, 639
$613 1
$153
$613
10, 505
235, 756
16, 367, 885
31, 987
157, 244
176,705
44, 260, 984
235,607 i
235, 607
58, 902
12, 866
416, 531
31,354,117
7,878
256,318
20,109, 434
101, 291 !
75, 968
101, 291
25, 323
2,670
443, 696
8, 841, 669
6,228
21, 278, 269
394,125
87,138
65, 354
87,138
21, 784
,
612,109 t
374
1, 663. 924
1,414
250, 091
32,694 | .
_
6,179. 516
24, 520
32, 694
8,174
22
119,185
187
i
1,532
407, 946
8,379, 025
i
74,749 I
74,749
57, 765
16, 984
1
Capital net gain from sale2 of assets held for more than 2 years is included in net income, but capital net loss from sale of assets held for more than 2 years and prior year loss
3
are not deducted.
Nontaxable. Specific exemptions exceed net income,
Classes grouped to conceal net income and identity of taxpayer.
U n d e r $1,000 2
U n d e r $1,000
$1,000 to $2,000 2
$1,000 to $2,000
$2,000 to $3,000 2
$2,000 to $3,000
$3,000 t o $4,000 2
$3,000 to $4,000
$4,000 to $5,000 2
$4,000 to $5,000
$5,000 to $6,000 2
$5,000 to $6,000




to
to

TABLE 15.—Individual returns, by States and Territories, distributed by income classes, showing the number of returns, net income, income
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued

fcO
fcO
to

KANSAS—Continued
Income exempt from normal tax

Income classes

Tax credits

Tax before deducting tax credits

Number
of re- Net incomel
turns

Normal
tax

j

Surtax

Tax on
capital
net gain
(12>i per

I 25 per cent
| of tax on
' earned net
income

Total

cent)

$6,000 to $7,000 2
$8,000 to $7,000
$7,000 to $8,000 2
$7,000 to $8,000
$8,000 to $9,000 2
$8,000 to $9,000
$9,000 to $10,000-9
$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
940
3
619
3
435

$6,004
6, 073,159
23, 053
4, 620, 395
25, 453
3, 680, 050

$10, 664
352,035

267
184
142
120
99
76
253
125
79
72
30
15
8
7

2,524,157
1, 939, 956
1,631,895
1,496,433
1,333,186
1, 095, 456
4, 342,177
2, 844, 998
2,154, 717
2, 452, 613
1,334,347
814,987
522, 351
533,118
429, 664
(3)

274, 240
234, 984
335, 249
204,027
284,851
269, 019
772, 524
716, 592
456, 069
938, 077
320, 567
208,043
182, 975
33, 508
190, 233
(3

I

i

13,626 j
305,725

I
I

I
j

$6, 788
5,113
10, 329
3,489
2,176
13, 707
7,814
3,962
275
9
1, 550 |
553
1^577'i
(3)

!

$104
11,712
10, 543
1,270
31, 614
129,856
15,425
(8)

$12,246

$50, 821

9,438

"45,896

'~54,~668~|

8,377

" "46,291

39, 563
35,164
31, 216
33, 289
31,114
28,111
146, 757
132, 755
124,876
163,059
131,852 i
88,281 !
66,827 !
79,318 !
71,339 !

5, 69y
4, 335
3, 210
2,697
2,336
1, 854
6,211
3. 098
2, 360
1,883
1,019

33, 864
30, 829
28, 006
30, 592
28, 778
26, 257
140, 546
129, 657
122, 516
155, 632
130, 833
87, 725
66,494
78, 965
71,140
(

$63,067

55,334

54,668 j
39, 563
34, 024
29, 147
30, 392
27, 677
24, 533
116, 621

Net tax

55,334 I

$63, 067

345,878 I

j 12H> per |
i cent on i
j capital I
j net loss

$1,140
2,069
2, 897
3, 437
3,578
30,136
52, 776
51,956
93, 767
80, 455
61, 606
47, 506
42, 796
56, 362

$13
1,464
1, 317
159
3, 952
17,438
2,113
(3)

(3)

CO

!

i

C?0

556
333
353
199 j

!

$5, 544

w
n
w

A
o
c

$1,500,000 to $2,000,000_.
$2,000,000 to $3,000,Q00_.
$3,000,000 to $4,000,000_.
$4,000,000 to $5,000,000..
$5,000,000 and over
Classes grouped 3

1,196, 682 I

350,165 I

641,580

4,720

10,292.864

62, 062

550,689

62, 062

550,689 I 1,372,881

Total

84,080

203,034,515

Nontaxable 2Taxable

31,461
52,619

61,768,307 i 1,772,991
141,266,208 j 8, 519, 873

21,136 !
1,372,881

147,784 |

43,772

212,6

678,265 i

70,228

678,265

70,228"

212,405

287

2,121, 374
2, 121,374 |

5,544

1,918,019
1,918,019

KENTUCKY
Under $1,0002
Under $1,000
$1,000 to $2,000 2
$1,000 to $2,000
$2,000 to $3,000 2
$2,000 to $3,000
$3,0,00 to $4,000 2
$3,000 to $4,000
$4,000 to $5,000 2
$4,000 to $5,000
$5,000 to $6,000 2
$5,000 to $6,000
$6,000 to $7,000 2
$6,000 to $7,000
$7,000 to $8,000 2
$7,000 to $8,000
$8,000 to $9,000 2
$8,000 to $9,000
$9,000 to $10,000 2
$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

3,340

237
9, 051
14, 148
13, 959
:

i Capital net gain from sale
2
are not deducted.




6, 211
3,841
8,495
652
5,146
115
1,593
63
1,098
46
741
40
495
27
443
302
280
233
174
144
480
258
141
166
74
33
31
22
9

$2, 225, 709
126,457
13, 600, 868
19,838,685
34, 792, 884
16, 099,497
12, 671, 035
29, 445,120
2,852,490
23, 096, 351
626, 503
8, 728, 546
408, 651
7. 095, 928
' 347, 380
5, 534, 010
339,183
4,198, 937
255, 710
4, 200,801
3,166, 978
3, 219, 355
2, 908, 672
2, 352, 029
2, 089, 250
8,221,080
5, 740,066
3,848,966
5, 718, 894
3, 282,878
1, 792, 836
1,980, 974
1, 620, 014
762,841

$264,479
11,830
801,118
151,131
1, 090, 795
400,743
994,192
821, 051
717,723
917,128
413,837
753, 272
336, 820
654, 516
281, 673
714, 262
320, 929
537, 278
224, 214
666, 080
708, 215
727, 285
768, 488
638, 353
578, 518
2, 776, 621
1, 885,134
1,475,811
2, 299, 614
1, 587,810
804, 619
896, 710
658, 975
384, 094

!
:
$2, 437

$2, 437

$609 !

•$i,828

116, 099

116,099

29,025 |

87, 074

87 582

87, 582

21,896

65 686

142. 753

142, 753

35, 688

107, 065

i

116, 789

155, 718

38, 929

75, 325

75, 325

17, 354

71, 760

14, 535

57, 225

63, 563

63, 563

11,504

52, 059

57, 543

9,508

48, 035

60, 971
48, 462
57, 693
57, 365
48, 584
46, 829
225, 246
228, 442
192,150
382, 946
272, 709
183, 759
227, 909
209, 907
118,808

9,379
6,943
6,739
5, 402
4,157
3, 651
12,409
7,248
3,873
5,055
2, 250
1,108
991
784
357

51, 592
41, 519
50, 954
51,963
44, 427
43,178
212, 837
221,194
188, 208
376,803
270, 331
181, 739
207, 288
208, 208
117,668

155,718

!

$16,119
21,273
25, 223
45, 936
9 520
58, 897
29, 251
34, 252
54, 788
40, 063
309
15, 629
.
21,752
5,069

|
!
!
!

$550
8,705
1, 024
7,293
157, 041
7,465
6,257

H

o

57,971

71, 760

53

57,543 i._.
60,971
46,930
53,383
50. 765
42,545 i
39,612 1
168, 467
138,968
95,157
142,197
72,135
38, 289
39, 690
33, 465
17, 217

..

.

$1, 532
4,310
fi 600
6,039
7. 217
56, 779
89,474
95, 531
213, 783
180, 027
117, 408
161, 801
144,115
96, 772

$1, 462
26. 966
20', 547
28, 062
26, 418
32, 327
4,819

$69
1,088
128
912
19, 630
915
783

of assets held for more than 2 years is included in net income, but 3
capital net loss from sale of assets held for more than 2 years and prior year loss
Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayer.

o
o

to
to
CO

TABLE 15.—Individual returns, by States and Territories, distributed by income classes, showing the number of returns^ net income, income
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued
KENTUCKY—Continued

Income classes

$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 .

Nontaxable
Taxable

Number
Net income
of returns

4
16
6
3

l

$377, 325
1,897, 846
1, 094,164
(3)

Interest on
Government obligations
Dividends
not
wholly
exempt
from tax

1

3

()
(3)

2

Normal
tax

$112
23, 409
24, 348
(3)

$3,470

Surtax

$29, 888
219,109
233, 750
(3)

Tax on
capital
net gain
(12M Per
cent)

$22, 703
73, 797
22,002
(')
3

3

()

(3)

..

3

3

()

()

(3)

()

1

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

42, 257
4,830
10, 560

$182,602
916,626
468,016
(3)

(3)

(3)

Tax credits

Total

$52, 703
316,315
280,100
(3)

25 per cent
of tax on
earned net
income

$46
647
286

3

Net tax

1 2 ^ per

cent on
capital
net loss

$52, 657
315, 668
279, 380
(3)

$434

()

3

()

(s)

(3)

()

Under $1,000 2 __
Under $1,000




H

M

(3)

o
o

g

1, 534, 898

826,147

238,094,411

29, 656, 709

395. 728

31,134
40, 985

68,120, 413
169, 973, 998

5, 445, 780
24, 210, 929

395, 728

950

202, 523

92, 9§I

296. 464

141

191, 805

1. 861. 390

1, 866, 658

352, 094

4, 080,142

250, 514

23. 959

3,805, 669

191. 805

1, 861, 390

1,866, 658

352, 094

4, 080,142

250, 514

23, 959

3, 805, 669

_- .

i

296,323

LOUISIANA

$1,000 to $2,000 2..
$1,000 to $2,000..
$2,000 to $3,000 2_.
$2,000 to $3,000...

h1
GO

o

3

i

72,119

Total

Tax before deducting tax credits

Income exempt from normal tax

•

2,803
79
8,021
14, 739
12, 802
5, 091

$1,837,194
35,319
12, 466, 515
19, 918, 682
31, 694, 359
12, 854, 312

$133,245 I
7,162 !
299,531 |
48,005 I
671,461
191,134 i

$572

$572

$143

1C0, 312

100,312

25, 078

75,234

"80," 641*

80, 641

~ 26,160"

60,481

$3,000 to $4,000 2
$3,000 to $4,000
$4,000 to $5,000 2
$4,000 to $5,0002
$5,000 to $6,000
$5,000 to $6,0002
$6,000 to $7,000
$6,000 to $7,000
$7,000 to $8,000 2
$7,000 to $8,000 2
$8,000 to $9,000
$8,C00 to $9,000 2
$9,000 to $10,000
$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 $750,00C
$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

3,742
7,044
713
5,347
62
2,107
44
1,270
34
798
27
505
24
382
293
220
173
153
106
425
239
110
126
73
34
28
4
16
8
io !
2
3

12,460,244
24,425, 203
3,155,275
23, 965, 293
339, 604
11,532,248
287,199
8,189, 658
252, 600
5,943,195
229, 764
4, 279,984
228,137
3, 623,170
3, 062, 822
2, 513, 672
2,159,620
2, 060, 445
1, 536,321
7,377,999
5,339,930
3, 024,921
4,335,343
3, 214,495
1, 825, 690
1,803, 958
302. 293
1, 394, 808
759,392
1,172,995
331,013

667,135
682,476
1, 093, 592
1,395, 712
220, 582
702, 701
212, 840
722, 554
218, 682
644, 263
253,000
549,375
231, 590
518, 847
735, 771
497,144
537, 512
569, 771
353,127
1, 978, 905
1, 582, 411
849, 683
1,497,415
1,380, 262
640, 613
784,006
199, 972
531, 703
520, 675
561,884
22,142

138, 492

103,869

"47," 004"

141,013

119, 219

26,823

92,396

1C0, 222

100,222

" 19," 597"

"80," 625

87, 714

87, 714

14,211

73, 503

69, 381

$9, 868
117, 352
113, 452
110,167
94, 545
31,354
221, 633
106, 062
159,194

34,623

188,017

119,219

$20, 916
31, 787
7,799
10, 908
1,339
24, 515
17,600
13,129
3,233
15,921
1,657
4,653
11, 681
12, 824
609
8,707
1,001

138,492

188,017

69,381

10,184

~ 59,197

66, 299
57, 359
55, 678
52,441
50,119
46, 238
246, 784
231,919
181, 472
311, 050
272, 686
196,138
230, 707
37, 724
201, 769
113,503
234, 292
100,387

8,711
7,054
5,659
4,087
3,536
2,758
11,481
5,667
2,950
4,282
2,876
1,241
942
58
517
312
421
150

57, 588
50,305
50,019
48,354
46, 583
43,480
235,303
226,252
177,102
290,713
257,842
181,144
222, 972
37, 428
201, 252
112, 790
226,411
100,237

66, 299
56, 014
62, 542
48, 079
44, 898
39, 648
194,311
150,350
101,466
128,042
84,297
55, 286
50, 321
2,947
30,518
6,584
23, 931
17, 872

$1, 345
3,136
4,362
5,221
6,590
52, 473
SI, 569
78, 771
168, 415
174, 206
127,141
168, 571
30, 858
143,549
93, 662
190, 461
82, 515

$1,235
14, 593
14,183
13,711
11,815
3,919
27, 702
13, 257
19,900

$1, 420
16, 055
11,968
13,753
6,793
238

to
H

O

Q

O

H

.
39,185

375, 758

46,971

276,064

Total.

67, 658

221,133,422

23, 541, 935

227,464

1, 339,385

2, 041, 466

1, 638, 447

167, 286

3, 847,199

260, 600

58,088

3,528,511

Nontaxable 2
Taxable

28, 272
39, 386

62,95C, 891 4,001,658
158,182, 531 19, 540, 277

227, 464

1,339,385

2,041, 466

1,638,447

167,286

3,847,199

260, 600

58, 088

3, 528, 511

1

1,199, 750

835,052

3,491

225,602 j

275, 989

Capital net gain from sale2 of assets held for more than 2 years is included in net income, but capital net loss from sale of assets held for more than 2 years and prior year loss
are not deducted
Nontaxable. Specific exemptions exceed net income.
3 Classes grouped to conceal net income and identity of taxpayer.




to
to
Or

TABLE 15.—Individual returns, by States and Territories, distributed by income classes, showing the numher of returns, net income, income
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued

to
to

MAINE
Income exempt from normal tax

1

Income classes

I

Number
of reN e t income l
turns

Interest on Capital net|
Governgain from j
ment obsale of i
ligations
assets I
Dividends
not
held for !
wholly
more than
exempt
two years
from tax

T a x credits

Tax before deducting tax credits

Normal
tax

Surtax

Tax on
capital
net gain
(12y2 per
cent)

Total

25 per cent
of tax on
earned n e t
income

Net tax
cent on
capital
net loss
in
H

U n d e r $1,000 2
U n d e r $1,000
$1,000 to $2,000 *__.
$1,000 to $2,000-_.
$2,000 to $3,000 2__.
$2,000 to $3,000
$3,000 to $4,000 2__
$3,000 to $4,000
$4,000 to $5,000 2_ _
$4,000 to $5,000
$5,000 to $6,000 2__
$5,000 to $6,000- . . .
$6,000 to $7,000 2 .
$6,000 to $7,000___
$7,000 to $8,000 2 _
$7,000 to $8,000.__.
$8,000 to $9,000 2...
$8,000 to $9,000
$9,000 to $10,000 2..
$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_.




1,630
332
5,924
9,700 I
7,835
3,623
1,919
4,477
289
2,637
67
914
40
597
20
400
21
267
7
211
202
157
115
104
72
248
133
79
89
57
28
20
12

$1,175,940
134, 812
8, 769, 365
13,129, 398
19, 559, 305
9, 300, 971
6, 358, 840
15, 512, 567
1, 268, 281
11,721,986
360, 613
5,011,609
258, 284
3, 858, 998
149,313
2,993, 685
179,187
2, 257, 449
66, 377
2, 014, 555
2,118, 381
1, 804, 499
1,436, 766
1, 396, 883
1,041, 508
4, 281, 681
2,938, 895
2,172, 815
3, 037, 493
2, 555, 778
1, 535, 438
1,307, 634
909, 783

42, 446
267,984
170, 467
686,086
254, 212
456, 074
356, 260
342, 205
567,875
241, 572
408, 307
214,211
411,648
149, 606
396, 600
152, 065
335, 383
78, 846
271, 726
525, 643
512, 278
384,992
438, 085
287,006
1, 447, 820
1,147, 203
943,921
1, 213, 222
1,191, 637
696, 763
474, 493

$1, 832

$1, 832

67,644

$458

$1, 374

" 67," 644"

16, 911

"50," 733

49,539 L.
i
73,340 |

49, 539

" 12," 385

37, 154

73, 340

18, 335

55, 005

73,077

73, 077

18,269

"54," 808

_
44,298 j

44, 298

10, 208

34, 090

"39," 281"

39, 281

7,845

31, 436

34,378

$2,907
63, 586
57, 564
66,948
24,043 I

34, 37!

6,351

"28," 027

29, 860
$16, 287
6,804
1,147
2,156
100
6,883
11,110
17, 540
3,433
8,887
1,488
4,981
12, 641

H
ui
H

1 1
—

29, 860

5,372

24, 488

31, 822
30, 777
26, 857
25, 270
23, 899
19, 901
90, 656
61, 703
45, 688
73, 680
56, 350
37,974
28, 729
15, 773

31, 822
31, 742
29, 278
28,125
27,458
23, 415
121,193
107, 066
102, 767
196,365
214, 726
161, 935
157, 424
124, 474

4,410
4, 416
3,634
3,126
2,400
1,877
6,997
3,959
2,481
2,609
1,689
1,065
714
441

27, 412
27, 326
25, 644
24, 999
25, 058
21, 538
114,196
103,107
97, 560
192, 251
206, 006
153,914
152, 688
122, 319

$965
2,421
2,855
3,559
3,514
30, 537
45, 363
55, 815
114, 738
148, 245
117,015
120, 326
105, 695

$1, 264
7,947
10,131
6,946
8, 369
3,006

$2, 726
1,505
7,031
6, 956
4,022
1,714

O
O

$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

6 I
6

8
1 I
3
2

509,163 I
558,772 I
950,075 !

355,138
179, 914
686, 770
(3)

I
6,523
5,230 |

59,805

55, 491
87, 607
143, 850
(3)

4,423
19, 664
8,653

161,620

8 I8

7,476
20,204

67, 390
107, 271
172,707

125
152
100

3, 822 |
2,342

67, 265
103, 297
170, 265
(3)

0
0

2, 584,160

1, 500,016

3,179

45, 850

30, 287

Total

42,254

135, 221,259

18, 558, 612

108, 389

563, 007

1, 045, 355

Nontaxable 2 .
Taxable

17,752
24, 502

38,145, 505
97, 075, 754

2, 672, 418
15, 886,194

108, 389

563,007

1, 045, 355

592, 993
1,

5,732 j

629,012

258

12,361

616, 393

71,075

2,747,419

136, 587

42, 479

2, 568, 353

71,075 |

2,747,419

136, 587

42, 479

2, 568, 353

H

MARYLAND

H

O
Ul

I

Under $1,000 2
3,967
$2, 937, 550 $269,316
721
Under $1,000
29,584
330, 655
$1,000 to $2,000 2
604,801
15, 617, 601
10,372
$1,000 to $2,000
38, 945, 389
773, 512
26, 878
$2,000 to $3,000 2
829,882
14,521
36,093,016
$2,000 to $3,000
17, 226
43, 958, 698 2, 286, 534
"I
$3,000 to $4,000 2
5,461
18, 513, 385 1,299,049
19, 302
$3,000 to $4,000
66,846,489 2,843,397
374, 535
702
$4,000 to $5,000 2
3,015,282
$4,000 to $5,000
13, 530
61,147, 611 5,202, 718
$5,000 to $6,000 2
2,088
1
5.385
$5,000 to $6,000
3,005
746,386
16, 501, 788
$6,000 to $7,000 2
2
12,122
12,488
$6,000 to $7,000
843,320
2, 273
14, 726, 334
$7,000 to $8,000 2
2
16,202
14,860
1,559
$7,000 to $8,000
795,180
11,606,305
2
$8,000 to $9,000 2
15,609
17,585
1,052
$8,000 to $9,000
802,428
8, 918,184
2
$9,000 to $10,000 2
15,659
18,852
,
780
$9,000 to $10,000
7, 379, 594
743,189
626
$5, 609
$10,000 to $11,000
6, 564, 654
977,056
455
12, 554
$11,000 to $12,000
5, 227, 512
835, 601
427
14,704
$12,000 to $13,000
5, 329, 802
846, 716
366
10, 058
$13,000 to $14,000
4,936,314
890,880
1
C a m t a l net gain from sale 2 of assets held for more than 2 years is included in net income,
:able. Specific exemptions exceed net income.
Nontax;
are not deducted.




Ul

$6,314

$6, 314

$1, 579

>4, 735

233,514

233, 514

58, 378

175,136

721

209,162

o
o

352, 752

352, 752

88,188

264, 564

g

406,058

406,058

101, 514

304,544

155,316

155,316

35,737

119,579

162,339

162,339

34,043

128,296

149,010

149,010

28, 614

120,396

131, 677

131,677

22, 368

"169,309

278, 883

104, 730
123, 932
19, 202
123,932
118, 221
17, 349
114,949
$3, 272
100,872
103, 726
12, 744
96, 986
6,740
90,982
123, 380
11,936
112, 722
10, 658
111,444
11,052
125,949
113,235
12, 714
114,897
but capital net loss from sale of assets held for more than 2 years and prior year loss
3
Classes grouped to conceal net income and identity of taxpayer.

to

TABLE 15.—Individual returns, by States and Territories, distributed by income classes, showing the number of returns, net income, income
exempt from normal tax, tax before deducting lax credits, tax credits, and net tax—Continued

to
to
00

MARYLAND—Continued

Income exempt from normal tax

Number
of reNet income i
turns
Dividends

Income classes

$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
3

252
907
528
351
390
189
124
40
28
14
44
25
6
10
1
1

Classes grouped




$770,733
3,416,108
2,928, 635
2. 676, 655
4,019, 369
2, 554,894
2, 087, 607
1,803, 243
1,133,298
1, 035, 536
542,352
2,173,291
2,182, 972
623, 972
2,124,169
1,104, 584

$2,462
46, 770
88,118
205. 694
170, 207
165,519
169,187
155,317
10, 626
55,642
50, 801
37, 797
17,477
9,405
2,699

$68. 517
280,444
436, 223
685, 366
512, 422
377,817
393, 367
203, 320
736, 540
954, 549
190, 798
369,149
521, 325

Normal
tax

$83,746
397, 653
336, 750
284,058
414,708
248, 930
188,308
141, 545
76, 777
46, 204
27, 571
139,458
78, 250
30,152
22, 555
51,929

Surtax

$12,478
109,192
181,351
250, 336
515, 762
450, 949
458,490
415. 379
283,969
245, 237
157,491
899, 500
798,935
291, 323
663,478
605, 372

(3)

(3)

(3)

(3)

(3)

(3)

3

3

3

3

()

()

()

()

Tax on
capital
net gain
(12H Per
cent)

• $7, 568
35,314
52, 796
85, 709
64,055
47, 730
55, 279
25. 415
92, 066
119,318
23,850
46,144
65,166

Tax credits

Total

$96, 224
506, 845
518,101
541, 962
965, 784
752, 675
732, 507
620,979
408,476
346, 720
210, 477
1,131,024
996, 503
345, 325
732,177
722, 467

25 per cent
of tax on
earned net
income

$7,499
29,140
17,311
11, 298
12,968
6,869
4,496
2,740
1,387
1,121
608
1,738
834
208
154
255

12H per
cent on
capital
net loss

$1,620
2,204
6,315
7,100
27, 992
8,224
6,004
6, 664
2,802
188
42

Net tax

$88, 725
477, 705
500, 790
529,044
950,612
739, 491
720,911
590, 247
398, 865
339, 595
209, 869
1,122,622
992,867
344, 929
732,023
722,170

(3)

(3)

(3)

(3)

(')

3

3

(3)

()

()

654,201

1, 774, 307

-- _

1, 610, 802

13,992

8,341

644,166

1,749

654, 256

55

126, 226

Total
Nontaxable 2
Taxable
_

$3, 640, 323
15, 585,138
11,765,716
9. 648.164
13,419,150
8,321,013
6, 795, 554
5,011,055
2, 973, 282
2, 368, 058
1, 320, 263
5, 267, 987
4,212,218
1, 289, 480
2, 676, 871
2,491,787

Interest on Capital net
Governgain from
ment obsale of
ligations
assets
not
held for
wholly
more than
exempt
two years
from tax

Tax before deducting tax credits

467, 225, 699

54,843, 984

1, 230, 646

5, 743, 829

5, 014, 622

7,016, 792

722,159

12, 753, 573

611,106

69,155

12,073, 312

35 032
91,194

390, 979, 695

3,439, 263
51,404, 721

1,230, 646

5, 743, 829

5,014, 622

7,016, 792

722,159

12, 753, 573

611,106

69,155

12,073,312

7fi 9 4 f i

nfu

H
>

o
h-I

o
o

g

MASSACHUSETTS
;
i
Under $1,000 2
18, 931 $14, 058, 981 $3, 011, 501
$15,315
Under $1,000
j
3, 040
1, 224, 532
$15,315 _
1
$3, 829
$11,486
438,958 I.
$1,000 to $2,000 2
i 52,891 I 78, 610, 211 4, 582,087 I _
!_ _
.
600,667
600, 667
$1,000 to $2,000 2
! 83,107 ! 114,149,154 3,137, 906 150,167
450, 500
67,923 i 167,078,117 6,098,238 !
I
!
$2,000 to $3,000
i
I
«14. '293
i
103,053, 817 3, 945, 664 |
614, 293
153 573
$2,000 to $3,000
! 40,653
460, 720
:
13,487 | 44, 972, 408 5,956,705 |
$3,000 to $4,000 2
466, 547
$3,000 to $4,000
i 40,877 ' 140,059,818 4, 851, 732 j
622,063 i
622 063
155, 516
2, 925 I 12,957,840 5,965,317 |
$4,000 to $5,000 *
!
$4,000 to $5,000
! 17, 567 j 78, 216, 673 7,950,449 !
515, 758 |
386, 819
128,939 !
515.758 |
55 i
$5,000 to $6,000 2
298,198
364, 297 |
6,835! 37, 445,103
•07,262 !
$5,000 to $6,000
i
266~242
344,534
344, 534
""78," 292" |
$6,000 to $7,000 2
;
47
311,733
398,675 I
5,012
32,466.016 3,960,397 i
$6,000 to $7,000 2
I
343, 906
'~343,~966
"73," 554" |
489, 623
65
494,895 |
$7,000 to $8,000
i
27, 876, 778 3,137,145 |
3, 729
$7,000 to $8,000 2
j
271, 7
339, 341
3397341
67, 567
321,819
38
390,382 [
$8,000 to $9,000
j
23, 282, 693 2, 895,054
2,743
$8,000 to $9,000 2
;
266, 478
61,263 j
327, 741
327, 741
501, 689
592, 744
53
$9,000 to $10,000
j
21, 848, 381 3, 067,164
344, 175
344,175
2,304
282, 955
61, 220
$9,000 to $10,000
;
18, 579, 203 4, 015, 372
307, 608
298, 673
$44, 075
256, 773
50, 835
$8, 935
1,773
$10,000 to $11,000
|
17, 544, 225 4, 058, 248
325, 403
302, 415
279, 375
46, 028
22, 988
40, 494
1,528
$11,000 to $12,000
|
15, 386, 016 4, 039, 568
311,826
280, 808
275, 377
36, 449
31,018
33, 020
$12,000 to $13,000
1,231
13, 532, 590 3, 923, 816
296, 030
260, 322
266, 235
29, 795
1,004
35, 708
33, 962
$13,000 to $14,000
13, 352, 957 3, 401, 514
329,190
282, 948
300, 747
28, 443
922
46, 242
36, 519
$14,000 to $15,000
52, 751,198 17, 385, 635
1, 533, 926
1,156, 280
1, 436, 298
97, 628
3, 059
377, 646
247, 916
$15,000 to $20,000
38, 518, 744 13, 691, 698
1, 533, 607
930, 820
53, 062
1, 480, 545
602, 787
118, 777
1,723
$20,000 to $25,000
29, 487, 901 10, 906, 392
754, 286
1,458,154
739, 904
$23,192
33, 444
197, 810
$20, 600 1,514,790
$166, 233
$25,000 to $30,000
1, 077
42, 725, 850 18, 090, 360
2,621,665
39, 558
313, 233
152,119
97, 089 2, 813, 342
772, 888 1, 052, 909 1,663,344
1.241
$30,000 to $40,000
31, 355, 292 13, 598, 560
777, 990 1,807,064
23, 659
924, 817
94, 594
2, 626, 730
50, 124
115,459 | 2, 700, 513
' 700
$40,000 to $50,000
23, 704. 467 11,349,034 |
533,060
14, 745
2, 339, 842
70, 575
174, 776 ! 2, 425, 162
94, 287 1,387,392
1,717,326
433
$50,000 to $60,000.
17, 406, 856 8,285,581
400, 748 1, 563, 354
«, 375
135, 939 1,125, 370
2, 046, 654
49. 006
140,933 ! 2,105, 035
270
$60,000 to $70,000
290, 858 1, 422, 799
6, 237
1, 828, 729
158,051 j 1, 871, 708
36, 742
40, 375 1, 249, 340
13, 649, 881 6,477,931
183
$70,000 to $80,000...
265, 758 1, 547, 774
4, 676
1. 850, 825
98,950 I 1, 912, 482
795, 090
12,281,769 6, 674, 788 | 15. 484
145
56, 981
$80,000 to $90,000
170, 723 1,149, 584
3,196
44,854 | 1, 365,161
1, 301, 370
359, 369
7, 784, 680 4,177,514
60, 595
40', 593
81
$90,000 to $100,000
508, 906 4, 353, 564
5,407.970
5, 349, 560
27, 160, 231 13, 693, 059
51,088
.545,500 !
82, 304 4, 363, 889
224
$100,000 to $150,000
272, 472 3, 125, 671
3, 526, 626
i 1,507
172, 802 3,570,945 j
14, 052, 645 8, 275, 771
82
2! 812
30, 206 1, 382, 341
$150,000 to $200,000
157,218 2, 290, 704
2, 555, 195
7,617
116,128 2,564,050
9,410,623 5, 940,190
1, 238
928, 637
43
12, 729
$200,000 to $250,000.. 89, 863
986, 705
436
861, 706
36, 114
3, 238, 563 1,369,895
987,683 '
542
288, 920
3, 738
12
$250,000 to $300,000
134,188
6,124, 421 2, 616, 395
1, 749, 67.1
16, 893
1, 477, 621
155, 507 1,767,316 :
9, 901 1, 244, 064
18
752
$300,000 to $400,000
69,194
2, 640,181
765, 633
1,327
611,397
86, 640
271
7,519
6
767,231
693, U S
840, 615
$400,000 to $500,000
72, 544 1, 194, 303
5, 015, 772 2, 406, 900
1,447,684
8
183, 767 1,450,614
4,223 1, 470,141
2,930
$500,000 to $750,000
36, 931
1, 717, 089
511,303
417, 972
65, 466
520,369 !
664, 649
51
523, 726
1,226
2
$750,000 to $1,000,000
$1,000,000 to $1,500,000
52, 790
$1,500,000 to $2,000,000
461, 568
461,575 I
408, 271
514
3, 266,170
269, 734
3, 512, 221
$2,000,000 to $3,000,000
1 Capital net gain from sale of assets held for more than 2 years is included in net income, but capital net loss from sale of assets held for more than 2 years and prior year loss
are not deducted. 2
3
Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayer.




to

fcO

CO

TABLE

15.—Individual

returns, by States and Territories, distributed by income classes, showing the number of returns,
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued

net income,

income

t\D
Si?

MASSACHUSETTS—Continued
Tax before deducting tax credits

Income exempt from normal tax

Income classes

Number
of returns

Net income l

Interest on
Capital net
Governgain from
ment obsale of
assets
Dividends ligations
not
held for
wholly
more than
exempt
two years
from tax

Normal
tax

Surtax

1 Tax on
i capital
net gain
:
(12Hper
cent)

Tax credits

Total

25 per cent
of tax on
earned net
income

12H per
cent on
capital
net loss

Net tax

$3,000,000 to $4,000,000
$4,000,000 to $5,000,000
$5,000,000 and over.
.
Total

378, 049 $1,320,156,959 $230,099,791

Nontaxable 2 .-.
Taxable

319, 600, 619 27, 854, 841
156, 415
221, 634 1, 000, 556, 340 202,244, 950

$1, 638, 924 $20 941 500 $13 1^8 221 $27 122 201
1, 638, 924

13,168,221

20,941, 500

27, 122 201

$2fi2f)907 $42,911,329
2 620 907

42 911 329

$1, 426, 975
1 426 975

$627, 217

$40, 857,137

627, 217

o

40, 857,137
ii

MICHIGAN
U n d e r $1,000 2
U n d e r $1,000
$1,000 to $2,000 2-_.
$1,000 to $2,000--_.
$2,000 to $3,000 2 . . .
$2,000 to $3,000 2__
$3,000to$4,000--_.
$3,000 to $4,000 2._
$4,000 t o $5,000 2- $4,000 to $5,000-.$5,000 to $6,000 2__.
$5,000 to $6,000.-..
$6,000 to $7,000 2 _..
$6,000 to $7,000....
$7,000 to $8,000 2-_.
$7,000 to $8,000....
$8,000 to $9,000 2_ _
$8,000 to $9,000....
$9,000 to $10,000 2_.
$9,000 to $10,000-.




o
o

j

12, 591
705
33,296
90, 217
57,383
33, 363
12,655 j
35,477
1, 755
23,435
11
5,021
17
3,502
10
2,433
11
1,790
1,344

,259
$712, 548
405,396
20,260
51, 889, 275 1, 658, 637
132,894, 547
725,154
141,764,237 I 3. 244,353
84,662,188 ' 1, 525,374
42, 350,694 3, 509, 501
123,892,491
3 424 779
7, 703, 720 2, 549 662
104, 578, 625 4,858,466
60,364
82,406
27,486, 988 1,158, 686
108, 839
129,924
22, 676,123 1, 305,401
73,943
56,269
18,151, 783 1,298, 590
94,318
86,229
15, 200, 687 1,417,895
66,420
183, 264
12, 745, 544 1,233,841

1
$3, 700

$3, 700

$925

$2,775

928, 557

928, 557

232,139

696,418

566, 861

566,861

141,715

425,146

691,145

691,145

172 787

518, 358

775,668

775, 668

193,917

581, 751

251, 806

251, 806

57, 534

194, 272

238. 269

238, 269

47,824

190, 445

227, 672

227, 672

42,625

185,047

218,955

218,955

37,303

181,652

212, 739

212, 739

33, 739

179,000

g

$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 3

1,096
857
736
562
480
1, 550
960
599
742
397
196
131
82
67
46
88
40
23
10
21
7
14
2

|
i
!
!
!
;
!
i
'•
!
!
|
i
!
i

•
.
!

!
'
:

|

1 !
1 !

11,483,469
9,843,561
9,179,573
7,589,867
6,955.384
26,806,257
21,509,411
16,422,915
25,534,369
17 673 555
10,674,945
8,410,960
6,118,957
5,704,560
4,320,824
10,463,968
6,876,603
5,198,684
2,673,701
7,358,998
3,004,541
7,924,524
1,822,598

2

1, 675,142 1
1, 694,910
1,760,709
1, 586,333
1, 374, 933
6, 744, 000
5, 755. 746
5, 412, 924
9, 215, 710
6, 709, 703
6, 750, 699
3. 167, 661
2, 758, 892
2, 650,158
1, 694, 631
7, 717, 269
4,290,751
2, 283, 247
1, 416, 622
3, 955, 974
1, 829, 716
2, 865, 901
429, 359

(3)
(3)

w

$15,376
8,260
13,418
14,394
4,762
27, 492
23, 110
27, 734
120, 897
26,188
43, 059
110,340
2,407
7,740
22, 141
55. 800
2, 730
13, 377
149
9, 936
1,081
3, 280

$83, 268
547,151
836, 659
760, 802
645, 809
1,046,125
459,595
557,155
1, 292, 979
1,325,283
1,398,165
712, 038
3, 020, 751
487, 178
4, 920, 762

(3)

w

194,926
177,890
180, 276
158, 356
158, 595
656,930
594, 619
460, 980
703, 205
475, 886
285, 521
233, 852
119, 940
137, 371
108, 015
146, 248
94, 376
86, 807
39. 550
42, 590
41, 097
106, 027
82, 815

()
'

$5, 350
12, 826
18, 279
19,978
24, 041
195, 825
334, 394
411,360
973,943
969,421
747, 648
723, 309
553, 597
699,338
551,934
1.823,281
1, 372, 560
997,510
537,145
1, 201, 903
809, 815
1,011.097
669, 079

$10, 385
69, 027
104, 582
95, 037
80, 726
130, 766
57,451
->09, 644
161,622
1(55,626
174,770
89, 005
378, 345
60, 875
615, 396

29, 424
22, 759
19, 825
16,411
13, 930
46, 793
29, 267
18,157
24, 796
13, 804
6,624
4,985
2,797
2,477
1,866
2, 735
1,211
851
267
545
193
576
110

200,276
190, 716
198, 555
178. 334
182, 636
852, 755
929, 013
882, 725
1, 746,175
1, 549, 889
1,128, 206
1,037,887
804, 303
894,160
729, 593
2,131,151
1,632, 562
1,259,087
665, 700
1,622,838
911,787
1, 732, 520
751, 894

$25,173
12, 642
35, 939
38, 519
35, 112
9,246
20, 308
7, 765
3, 617
12.216
2. 055
1,540
5,372
46

170, 852
167, 957
178, 730
161,923
168, 706
805, 962
899,746
839,395
1,708,737
1, 500,146
1,083,063
997, 790
792,260
871,375
719,962
2, 124, 799
1, 619,135
1, 256,181
663, 893
1, 616, 921
911,548
1,731,944
751, 784

O
in

\>)

«

H

|
2 i
!

(3)
16,495,381

323,733 1,045,850,046

Total
Nontaxable
Taxable

1

17, 768,452
130,690,681

117 736
253,108 069 12, 212, 793
205,997 ! 792,741,977 118,477,888

55

1,507,412

21. 055

667,034 : 19,607,132

9, 422, 299

20, 540, 238

2, 451, 684 32,414, 221

1,220,966

209, 550

30, 983, 705

667, 034

9, 422, 299

20, 540,238

2, 451, 684

1, 220, 966

209; 550

30, 983, 705

113,363

19, 607,132

5,876, 605

188,427

6, 086,087

32, 414, 221

6, 086,032

3
o

MINNESOTA
U n d e r $1,000 2
U n d e r $1,000..
$1,000 to $2,000 2
$1 000 to $2 000 _
$2 000 to $3 000 2
$2,000 to $3,000 _
$3,000 to $4,000 2
$3,0C0 to $4,000 __
$4,000 to $5,000 2
$4,000 to $5,0001

5, 751

704
10,448
40, 740
22, 742
12,500
5,368
12,498
575
8,411

$4,064,555
377,040
16,071,314
55,134,449
56, 650, 928
32, 288. 774
17,772,805
43,036,143
2,533,992
37,408.460

$610,697
43,465
538,808
765,216
1, 265,534
805.438
,925,523
,120,829
,364,549
1,527,001

j

$1,492

$4,476

279,961

69, 990

209,971

176.631

17R fi3i

44 15«

132,473

193, 548

193, 548

48,387

145,161

248, 712

248, 712

62,178

186,534

$5, 968
279, 961

$5,968 |

..
._
.

Capital net gain from sale of assets held for more than 2 years is included in net income, but 3capital net loss from sale of assets held for more than 2 years and prior year loss
2
are not deducted.
Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayer.




K0
CO

TABLE 15.—Individual returns, by States and Territories, distributed by income classes, showing the number of returns, net income, income
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued

to
CO

MINNESOTA—Continued
Income exempt from normal tax

Income classes

$5,000 to $6,000 2
$5,000 to $6,000
$6,000 to $7,000 2
$6,000 to $7,000.__
$7,000 to $8.0002
$7,000 to $8,000
$8,000 to $9,000 2
$8,000 to $9,000 _ .
$9,000 to $10,000 2
$9,000 to $10,000- $10,000 to $ll,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-. .




Number
of rel.urns

112
2,193
52
1,311
48
828
41
607
27
463
354
275
184
184
166
496
322
239
212
144
58
51
26
24
21
39
11
7
4
1

Net income >

$609,589
11, 984, 965
336,739
8,461,031
356, 771
6,171,413
344,740
5,142, 261
257,130
4,383,500
3,714,617
3,147,840
2, 295, 257
2,484, 855
2,407, 875
8.490,264
7 202 105
6.507,479
7,219,998
6, 503,381
3,180,476
3 315 957
1,913,965
2,031,459
1,990,787
4, 637,883
1,893,902
1.522.732

(3)

Interest on Capital net
Governgain from
ment obsale of
ligations
Dividends
asseis
not
held for
wholly
more t h a n
exempt
two years
from tax
$388,262
714,344
249,447
694,403
337,194
590,241
424,383
581,492
250,156
617,483
845,192
863,763
593,276
616,394
717,526
3,118 151
2 784 838
2,551,553
3,069,659
3,364,856
1\ 432.920
1 748 076
1,329,943
1,197,530
1,046,165
2,914,729
1,160, 943
1,142,473

(3)

Tax credits

Tax before deducting tax credits

Normal
tax

Surtax

Tax on
capital
net gain
(12J-2 P**r
cent)

Total

25 per cent
of tax on
earned net
income

VlYi per
cent on
capital
net loss

Net tux

*

P

$105, 918

""

(3)

$S0,967

18,408

68,687

£|

72, 825

14,181

58,644

W

70,726

$21,057
69,408
127,305
219,492
240,527
17,558
76,817
172,216
483, 688
154,616
11,196

$24,951

87,095

72 825

$9, 861
13,297
2, 957
6,579
10,430
63, 991
27 851
24, 742
54,748
5.842
6,306
19 301
14,672
13,706
3,705
55,434
11,684

$105,918

87,095

70,726

12,627

58,099

^

66, 719
54,730
51,938
39,172
48, 686
47.377
174, 250
161 176
159,320
174,072
144,009
73, 781
62, 786
33,100
36,041
44,995
64,219
19,248
30,047

66, 719
56,486
55, 867
43,674
55,096
55, 739
233,091
273,162
324,463
462, 972
550,075
336,597
391,256
258, 292
312,863
350,659
880, 503
391,093
451, 971

10,641
8,185
6, 660
4, 634
4, 733
4, 375
13,507
10,470
7, 556
6,444
4. 542
2,215
1,749
571
921
767
1,271
540
212

56,078
48,301
49,207
39,040
50,363
51,364
219,584
262.692
310,279
447, 695
538, 502
334,134
379.691
250, 58.6
309,083
341,203
876,459
386,519
451,374

v-t
^
O
C
§
jrj

(3)

$1,756
3,929
4, 502
6.410
8,362
58. 841
111,986
162,510
280,175
389, 998
235,060
300,405
222,997
267,219
284,137
755, 823
352, 518
420,524

(3)

$2,633
8, 725
16,068
27, 756
28,065
2,195
9, 603
21,527
60,461
19,327
1,400

(3)

(3)

(3)

$6, 628
8.833
7,031
248
9,816
7,135
2,859
8,689
2,773
4,034
385

(3)

M

i

$1,000,000 t o $1,500,000
$1 500,000 to $2,000,000
$2,000,000 to $3,000,000
$3 000 GGO to $4 000 000
$4,000,CC0 to $5,000,000
$5,000,000 a n d over
Clashes grouped 3

Total - _
Nontaxable 2
Taxable..

1

|

|
1, 741, 509

920,143

128,237

375, 588, 940

46, 232, 595

45,164
83,073

98, 998,563
276, 590,377

7,354,553
38,878,042

911,253

809

258. 7fiO

113,907

373,476

75

345,106

2, 505,133

2, 727, 859

4,125,912

311,667

7,165,438

386,440

58,431

6,720,567

345,106

2, 505,133

2, 727,859

4,125,912

311,667

7,165,438

386,440

58,431

6, 720, 567

373,401

MISSISSIPPI
U n d e r $1,000 2
Under $1,000
$1,000 to $2,000 2
$1,000 to $2,000
$2,000 to $3,000 ^
$2,000 to $3,000
$3,000 to $4,000 2
$3,000 to $4,000
$4,000 to $5,000 2
$4,000 to $5,000
$5,000 to $6,000 2
$5,000 to $6,000
$6,000 to $7,000 2
$6,000 to $7,000
$7,000 to $8,000 2
$7,000 to $8,000
$8,000 to $9,000 *
$8,000 to $9,000
$9,000 to $10,000 2
$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

$1,172,923
31,837
6,829,101
5,698,580
16,329,349
5,532.665
4,274,579
8,953,824
1.036,764
8, 470, 184
10,651
2,791,064
6,415
2.460,810
7,390
1,769,098
181
I
126
122 ,
92 !
45
139
60
33
41
14
9

:

:

:
i
'
:
\
i
i
i.
i
L
!

1,531,886 S
9,733 i
1,191,985 I
1,274,835
1,053,262 '
687,239 I
767,247 |
650, 298
2, 377, 478
1,340, 775
901,840
1,417,897
631,224
486,836
446,178
384,892

$66,655
2,618
207,036
49, 544
349,169
94,062
218,857
164,783
253, 673
253,114
16, 651
115,966

$527

$527

32, 996

32,'996

$132 J.

40, 365

~40,365 !

10,091 i

30, 274

"52," 335'

52, 335

13*084"

39,251

24, 520

"24," 520"

5,435 ;

19," 085

177,855

25,934

"25," 934"

"47780"!

112,127

20, 800

152,468 !
100 i
101,259
153,916
153,849 ;
93,126 i
93,940 ;
121,950 !
553,807 i
255,028 .
251,021 !
297,217 ;
238,926 •
269,480 j
171,396 i
110,438 ;

21,341

21,341

19, 228
22,146
21,150
13, 241
17,973
14,143
56, 857
42,458
23,356
46,182
18,802
12,115
13,886
12,957

19,228
22,744
22, 578
14, 615
19,939
16,443
72, 887
63,162
46, 592
103, 575
65, 770
51,991
57,780
58,008

$395

31,401 j

$6, 296
29,196
20, 671
8,116
2,085
48,959

23,551

17,417

$598 !
1,428
1,374 !
1,966
5,300
16,030
20,704 ;
22, 449
53,744
44,384
38,861
43,633
38,932

$787
3,649
2,584
1,015
261
6,119

3
o
o

$1,524
102

16, 758
20,287
20,850
13,309
18, 252
15,141
70, 094
61,570
45, 862
100. 799
65; 257
51,797
57,408
57.818

1
Capital net gain from sole2 of assets held for more than 2 years is included in net income, but 3capital net loss from sale of assets held for more than 2 years and prior year loss
are not deducted.
Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayer.




O

18, 256

3,085
2, 470
2,457
1,728
1,306
1. 687
1,302
2,793
1,592
730
1,252
513
194
270
190 |

H

fcO
CO

TABLE 15.—Individual returns, by States and Territories, distributed by income classes, showing the number of returns, net income, income
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued
MISSISSIPPI—Continued
T a x before d e d u c t i n g tax credits

Income exempt from normal tax

Number
of returns

Income classes

$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

3
3
1
1

1

$283, 720
(3)
(3)
(3)
(3)

Interest on
Capital net
Governgain from
ment obsale of
ligations
assets
Dividends
not
held for
wholly
more t h a n
exempt
two years
from tax

$99,076
(3)
(3)
(3)
(3)

(3)
(3)
(3)
(3)

Normal
tax

T a x on
capital
net gain
(12^, per
cent)

Surtax

Total

25 per cent
of tax on
earned net
income

1 2 ^ per
cent on
capital
net loss

Net tax

Ul
H

$50,739
(3)
(3)
(3)
(3)

$6, 765
(3)
(3)
(3)
(3)

$32, 243
(3)
(3)
(3)
(3)

$6,342
(3)
(3)
(3)
(3)

$45, 350
(3)
(3)
(3)
(3)

$145
(3)
(3)
(3)
(3)

$45,205
(3)
(3)
(3)
(3)

(3)

(3)

1

(3)

(3)

(3)

(3)

(3)

(3)

(8)

(3)

1,840,386

$1, 588

1, 266, 665

11,906

142,812

147.144

301, 331

82, 652,945

5, 674,827

84, 209

1.432.727

603,384

4C0,927

167,901

1, 232, 212

74,857

$1,626

1,155,729

14,418
12, 795

2

475, 720

27, 213

139

29,676,905
52,976,040

1,112,141
4, 562, 686

84, 209

1,432, 727

603,384

460,927

167, 901

1,232, 212

74,857

1,626

1,155, 729

301,192

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




II
Ul

H
o
Ul

. .

Total
Nontaxable
Taxable

Net income

Tax credits

_.

8,809
322
23,933
36,378
37,418

$5,883,410
179,952
37,531,179
53,822, Oil
91,266,849

$387,992
52, 261
1,094,771
370, 659
1,904,577

I
$2,181
338, 446

1

$2,181

$545

$1, 636

338, 446

84, 612

253,834

o
o

$2,000 to $3,000
$3,000 to $4,000 2
$3,000 to $4,000
$4,000 to $5,000 2
$4,000 to $5,000
$5,000 to $6,000 2
$5,000 to $6,000
$6,000 to $7,000 2
$6,000 to $7,000
$7,000 to $8,000 2
$7,000 to $8,000
$8,000 to $9,000 2
$8,000 to $9,000
$9,000 to $10,000 2
$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 3

Total
Nontaxable 2 .
Taxable
1

..

18,486
6, 461
22,277
1,143
13,034
179
4,218
107
2,803
84
1,934
68
1,359
58
1,078
863
721
522
452
406
1,341
734
408
499
260
132
* 89
49
42
27
54
12
10
4
7
1
2

47, 066, 910
21,338, 282
76,956,496
5,094,919
58, 609,731
973,808
23,059,753
690,195
18,148,840
628,120
14,450,531
577,793
11,541,534
549,482
10,218,427
9, 040, 562
8, 287,160
6, 518, 413
6,081,795
5, 882,316
23,171,303
16,308, 805
11,068,370
17,222,163
11,565, 224
7, 207, 508
5, 790, 604
3, 680,904
3,561,462
2, 546,379
6, 493, 614
2,166, 685
2. 238, 740
1,119,310
2, 375,170
(

1, 618, 253
186,784 ,032,532,902
78,260 164,534,037
108,524 |467,998,925

563, 918
1,696,049
1,934,154
1,729,955
2, 690, 637
783,715
1,395,365
642, 528
1,441,555
559,275
1,492,272
538,896
1,425, 538
656,986
1,496,955
1, 860,028
1,708,170
1, 509, 875
1, 613, 481
1, 554, 818
7,065, 952
6,172,307
4,101, 673
6, 955, 348
4, 924, 516
4,428, 898
3,924,700
1,803,114
2, 405,163
1,624,704
4, 054, 372
1,141, 002
1,074,692
662,908
1, 493,518
(3)

138,331
83, 075, 086
9, 994, 744
73, 080, 942

74, 482 [

297,930

297,930 I

404, 509

404,509

223,448

430, 602

430, 602

107,651

322,951

206,857

208,857

"497321

"l57,"536

"303,"382

101,127

192,020

$34,479
262, 371
334,166
579,437
613,030
243,794
131,015
330,963
842,182
599, 400
958,034
488, 849
924, 785
(3)

40,893 I

151,127

174, 566

34,605

139,961

158,703
$48,370
20,252 !.
22,080 I.
31,941 I
44,322 !
86,634 |.
85,218 !.
65,950 j
124,901 !
40,572 |
19,340 !
96,835 I
3,373 |
28,654 !
11,102 I
27,196 I
9,344 !
442
24.817 i

192,020

174,566

158, 703

29, 687

129,016

157,124
143,306
148, 618
116,056
115,960
124, 723
501, 441
369, 301
277,152
430, 828
297,303
117,088
77,827
82, 750
49, 992
33,432
96,139
22, 711
13,841

157,124
147.576
159.577
129.142
131,511
144,192
669, 453
619,019
552. 427
1,138,330
993,111
701, 456
660, 298
507, 085
533,139
398, 789
1, 286, 459
470, 324
421,130
232,518
570, 689
(

28, 655
23, 245
22,237
15, 433
14, 334
13,112
43,620
22,871
13,625
17, 576
9,422
3,924
2, 676
1,749
1,286
697
1,729
349

$3, 208
17, 036
17, 241
8, 062
4,018
28, 048
14,575
11,007
1,941
6, 638

110
199

51, 504

128,469
124,331
137,340
113, 709
117,177
131,080
625, 833
596,148
535,594
1,103,718
966, 448
689,470
653, 602
479, 288
517, 278
387, 085
1, 282, 789
463, 337
420, 808
232, 408
518,986

25, 983

$4,270
10,959
13,086 ;
15,551
19, 466
168,012
249,718
270,966 !
670,453 ;
654,041
512,222
505,838 j
393,859 •
486,770 i
323,999
1,085,049
372,689 : :
282,923
173,913
430,581
(

$4,309
37, 051
41, 767
72,146
76, 631
30, 476
16,377
41,358
105, 271
74, 924
124, 366
58, 605
114,125
(3)

789, 343

558, 643
54,197
341,743
0,911,148 I 5,401,587 j 6, 906, 108 |

887,237

465,771
13, 294, 932

760,162

161,278

789, 343

6,911,148

807,237

13, 294, 932

760,162

161, 278

o
in

11

o
o

12, 373, 492

6,966,108

465, 703

Capita.! net gain from sale 2of assets held for more than 2 years is included in net income, but :capital net loss from sale of assets held for more than 2 years and prior year loss
are not deducted.
Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayer.




H

12,373,492

5,461,587 |

69,831

H

zn

to
00

TABLE 15.—Individual returns, by States and Territories, distributed by income classes, showing the number of returns, net income, income
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued

to
CO

MONTANA
Income exempt from normal tax

Income classes

Number
of returns

Net income J
Dividends

gain from
ment obsale of
ligations
;
assets
not
held for
wholly I more than
exempt
from tax \ two years

Tax before deducting tax credits

Normal
tax

Surtax

Tax on
capital
net gain
(12H Per
cent)

Tax credits

Total

25 per cent
of tax on
earned net
income

12) 2 PW
cent on
capital
net loss

Net tax

H
Under $1,000-'
Under $1,000..
$1,000 to $2,000 2
$1,000 to $2,000
$2,000 to $3,000 2
$2,000 to $3,000
$3,000 to $4,000 2
$3,000 to $4,CG0
$4,000 to $5,000 2
$4,000 to $5,000...
$5,000 to $6,000 2
$5,000 to $6,000 .
$6,000 to $7,000 2
$6,000 to $7,000.
$7,000 to ,$8,000 2
$7,000 to $8,000.
$8,000 to $9,000 2
$8,000 to $9,000$9,000 to $10,000 2
$9,000 to $10,000
$10,000 to $11,000-$11,000 to $12,000...
$12,000 to $13,000
$13,000 to $14,000...
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000.-.
$25,000 to $30,000..$30,000 to $40,000
$40,000 to $50,000.
$50,000 to $60,000. _.
$60,000 to $70,000...
$70,000 to $80,000




3,380
70
6,486
9,869
9, 654
4, 620
2,234
3,887
251
2, 209
35
357
11
207
6
146
97
71
56
39
32
22
29
75
32
15
23
9
2
1

$2,123,341
21,298
10,260,191
14,088,043
23, 505, 626
11,701,893
7,407, 272
13, 385, 655
1,104,106
10,168,307
190,146
1,948,464
71,158
1,332,565
44,157
1,095,243
59,404
827, 267
46, 726
672,396
588,460
437, 601
403,663
298,303
423,258
1,284,748
713,358
409,197
777,339
393, 517
374,152
129, 600
(3)

$66,437
2,258
122,695
36, 543
233,313
94,012
520,818
241,395
230,852
429,442
91,305
86.824
51,573
86, 715
29,315
81,349
55, 755
75, 230
57,462
87,413
95,054
56,297
48,439
95,203
237, 695
284,197
115,708
224,290
226,182
187,493
212,820
41,120
(3)

$384 |
I
85,132 i

85,132

21,283

63, 849

78, 242

78,242

19,560

"58," 682

58~877"

"58," 877'

14,719

44,158

O

ii
CO

H

70,526

13,"397

Q

13,871

2,595

11,276

13,489 j

9, 536
63,991
(3)

H
H

3,873

13,489

2,338

11,151

12,082

.$47
1,836

"52," 894

17, 270

13,871

$1,165
5,147
638
534
290
1,755
2,580
13,416
2,437
2,199

17,632

17,270 i

12,082

1,825

10,25.

10,131
9,865
8,878
8,978
6,341
8, 765
39, 590
34,382
18, 254
54,480
32,165
36,510
15,391
()

1,314
1,292
749
698
496
646
1,648
873
424
548
320
192
19
()

8,817
8, 573
8,129
8,280
5,845
8,119
37,942
33,509
17,830
51,568
30,191
36,318
15,372
()

10,131
9, 589
8,315
8,132
5, 576
7,345
31,004
23, 709
8,361
24, 292
9.038
7,766
1,028
(3)

$276
563
846
765
1,420
10,673
9,889
29, 958
23,127
27, 552
6,364
(3)

230
1,192
7, 999
(3)

$2,364
1,654

Total
Nontaxable 2
Taxable

o
o

00

$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 t o $400,000
$400,000 t o $500,000--.
$500,000 t o $750,000.
$750,000 t o $1,000,000- ._
$1,000,000 t o $1,500,000
$1,500,000 t o $2,000,000, __
$2,000,000 t o $3,000,000
$3,000,000 t o $4,000,000...
$4,000,000 t o $5,000,000. __
$5,000,000 a n d over
Classes grouped 3

00

()

44,011 |
22,069 |
21,942 j

155,457
107,241,911
44, 812,127
62,429,784

1,149,325
5, 654, 529
1,459,525
4,195,004

00

24, 214
54,375

104,433
179, 843

8,584

174,117

13,055

195, 756

512, 743

294,136

22,480

829,359

170
93,310

920
4,938

731,111

54,375

179, 843

512,743

294,136

22,480

829,359

93,310

4,938

731,111

194, 666

H
M
n

NEBRASKA
U n d e r $1,000 2
U n d e r $1,000$1,000 t o $2,000 2 _.
$1,000 t o $2,000. .
$2,000 t o $3,000 2 . . .
$2,000 t o $3,000--.
$3,000 t o $4,000 2
$3,000 to $ 4 , 0 0 0 - . .
$4,000 t o $5,000 2
$4,000 to $5,000
$5,000 t o $6,000 2
$5,000 to $6,000--.
$6,000 t o $7,000 2
$6,000 t o $7,000-._
$7,000 t o $8,000 2
$7,000 t o $8,000--.
$8,000 t o $9,000 2
$8,000 t o $9,000.-$9,000 to $10,000 2
$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.-.

3,153
176
9,062
14,362
14,004
0. 302
2, 931
7,101
461
4,030
79
1.400
35
896
23
544
20
345
291
208
162
131
112

$2,174, 263
80,860
13,862, 799
19,784,348
34,398,273
16,251,495
9, 760, 794
24.481,462
2,001,920
17, 900,326
425,830
7,660,177
222,302
5, 790, 955
169,314
4,062,854
169, 557
2, 924,899
47, 581
2, 757,435
2,182, 771
1,861,303
1,606,999
1,511,682

$80,641
2,047
369,459
87, 850
628, 571
217,921
585, 874
387, 686
710 590
524, 986
233,023
296,322
175,133
334.400
123,956
316,004
151,586
282, 588
29,900
269,187
314, 959
288,915
271,422
313,814

U2

$1,568

$1,568

$392

$1,176

109, 600

109, 600

27,400

82, 200

89, 753

89, 753

118,796

22,438 S

67,315

118. 796

29, 699

119,611

119,611

29,903

89, 708

68, 643

68,643

15, 950

52, 693

60,917

60,917

12, 354

48, 563

i

50,530

50. 530

9,467

41, 588
$8, 584
3,664
389
384

41,588

7,232

45, 248
37,394
34,650
35,187
32, 565

45, 248
38,465
37,164
38,417
36,557

7,085
5, 527
4,586
4,255
3,265

$1,071
2, 514
3,230
3,992

1

41.063
34,356
::::::::::::
. i
1
_

38,163
32.938
32, 578
34,162
33,292

1
Capital net gain from sale of assets held for more than 2 years is included in net income, but capital net loss from sale of assets held for more than 2 years and prior year loss
2
3
- "
Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpa
are not• deducted.
xpayer.




o
o

89,097

to
00

TABLE 15.—Individual returns, by States and Territories, distributed by income classes, showing the number of returns, net income, income
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued

00

NEBRASKA—Continued
Tax before deducting tax credits

Income exempt from normal tax

Number
of reNet income l
turns

Income classes

$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,0C0 to $40,000
$40,000 to $50,000
$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
$950 000 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 _
3

_

Interest on
Government obligations
Dividends
not
wholly
exempt
from tax

94
271
113
66
72
24
15
9

$1,365,976
4,695, 714
2,509,632
1, 784, 839
2,484,081
1,089,883
807, 747
592,158

$298, 734
944,154
756,587
616,496
819, 750
420,086
429,330
182, 659

2
5
6

166,514
470, 780
692,917

$1,610
5,329
15,802
1,569
8,772
2,707
326
15

6,344
102,344
346,118

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

Normal
tax

Surtax

Tax on
capital
net gain
(12H Per
cent)

Tax credits

02

$50, 949
67,072
49, 938
2,352

$29,790
123, 621
67,060
43,641
68,048
27,653
16,126
20,627

$4,722
33,640
38,166
42, 293
91, 788
60.747
58,397
60,377

118,758
145,086
54,528

1,633
11,656
15,956

1,233
46,081
118,312

$6,367
8.383
6,243
294

$34, 512
157. 261
105,226
85,934
166,203
96,783
80, 766
81, 298

$2, 537
8,520
3,295
2,102
2,542
826
608
412

14,845
18,136
6 817

17, 711
75,873
141,085

60
170
1.781

1

(3)

(3)

(3)

(3)

(3)

(3)

(3)

1

(3)

(3)

(3)

(3)

(3)

(3)

(3)

|

$31,975
148,741
101,931
83,086
156, 659
93, 351
79,878
76,181

$746
7,002
2, 606
280
4, 705

17, 651
73,125
139.304

2,578
i

(3)

(3)

(3)

(3)

1

j

|

i

Classes grouped

621,225

334, 963

136.408

8,211

143, 783

17,051

169,045

110

Total

66,512

189,371,665

12,254,399

49,151

625. 091

1,280,072

710,346

78,136

2,068, 554

Nontaxable 2
Taxable

29,773
36, 739

63,232,633
126,139,032

3,088,733
9,165, 666

49,151

625,091

1,280,072

710,346

78,136

2,068,554

202,516

168, 935

202,516




Net tax

12H per
cent on
capital
net loss

25 per cent
of tax on
earned net
income

Total

17,917

1,848,121

17,917

1,848,121

1

H
>
m

n
o

NEVADA
U n d e r $1 000 2
U n d e r $1,000
$1 000 to $2,000 2
$1,000 to $2,000
$2 000 to $3,000 2
$2,000 to $3,000
$3 000 to $4,000 2
$3,000 to $4,000
$4,000 to $5,000 2
$4 000 to $5 000
$5,000 to $6,000 2
$5 000 to $6 000
$0,000 to $7,000 2
$6,000 to $7,000
$7,000 to $8,000 2
$7,000 to $8,000
$8,000 to $9,000 2
$8 000 to $9 000
$9,000 to $10,000 2
$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
$j 4 000 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 $00,000 _
$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
1

615
1, 063
3,108
1,568
1,293
340
1,277

60
852
2
193
2
108
2
58

!
:
!

30
1
18
11
8
12
9
2
10
3
4
1
3
1

i

2

$9,662
24, 767
41, 009
57, 856
51,198
43,151
76,011
75, 473
123, 292
6,777
59, 603
13
56,314
24,564
49, 524

30G, 825
9,763
170, 797
113,754
91,480
150,199
122,472
28, 471
174,465
63, 793
107,486

32 448
9,398
23,832
23, C02
30,893
46,380
16,302
10, 587
41,302
20, 008
43, 018

i
$27,315

$27,315

$6, 829

$20, 486

22, 798

22, 798

5,700

17,098

28, 016

28, 016

7,004 ..

21, 012

31, 509

31, 509

7,877

23, 632
8,662

_

(3)

1, 505

6,088

5,722

907

4, 815

5 246

3,286

2,607

7,593

5,722

$1, 045

11, 269

7,593

0)

5,246

714

4, 532

2,648
1,501
1, 355
2,947
3,323
551
6,426
2,385
4,193

378
160
134
271
256
17
146
83
46

2, 270
1,341
1,221
2, 676
3, 007
534
6,280
2,302
4.147
(3) '
Ci)

2 648
1,470
1,245
2, 645
2,997
462
4,945
1,534
2,227

(3)

(Y)

i

-

-- --

$31
110
302
326
89
1, 481
851
1,966

(3)

(3)
3
()
(3)

1

11,269

2

!

$393, 876
, - _
- 1, 653, 832
4, 501, 498
3, 880, 685
3, 255, 843
1,121, 562
4, 450, 419
2G4, 417
3, 830,307
10, 544
1,069,105
12,981
693,839
15,183
431, 770

S

3
()

(8)

(3)
(3)

C3)

(3)

(T)

!

(8)

H
O

3
o
o

(3)
(3)

(3)

(3)

(8)

I

(a)

1

i
1 .

!

1

1

Capital net gain from sale 2 of assets held for more than 2 years is included in net income, but capital net loss from sale of assets held for more than 2 years and prior year loss
3
ire not deducted.
Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayer.




H
>

to
CO

TABLE 15.-—Individual returns, by States and Territories, distributed by income classes, showing the number of returns, net income, income
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued
NEVADA—Continued
T a j [ before deducting tax credits

Income exempt from normal tax

Income classes

Number
of returns

Net incomel

|
\ Interest on
Capital net
Governgain from
ment obsale of
l i g
n s
Dividends]
^
assets
held for
j wholly
more than
: exempt
two years
; from tax

Normal
tax

Surtax

Tax on
capital
net gain
(123-2 per
cent)

Tax credits

Total

25 per cent
of-tax on
earned net
income

12i/2 per
cent on
capital
net loss

Net tax

H
$4,000,000 to $5,000,000
$5,000,000 and over
Classes grouped 3
Total
Nontaxable 2
Taxable

$618,910

$313,750 ;

$5,463

$123, 034

$5, 766

$39,522

$15,379

$C0, 667

$211

$6, 285

$54,171

10,664

27, 534, 276

1,310,134

9,794

123, 034

165,407

44,678

15, 379

225, 464

34, 845

6, 285

184, 334

3,653
7,011

7,362,843
20,171, 433

251,661
1,058,473

9,794

123,034

165, 407

44, 678

15, 379

225, 464

34, 845

6, 285

184,334

NEW HAMPSHIRE
U n d e r $1,000 2
U n d e r $1,000
$1,000 to $2,000 2
$1,000 to $2,000
$2,000 to $3,000 2
$2,000 to $3,000
$3,000 to $4,000 2
$3,000 to $4,000
$4,000 to $5,000 2
$4,000 to $5,000
$5,000 to $6,000 2
$5,000 to $6,000
$6,000 to $7,000 2
$6,000 to $7,000
$7,000 to $8,000 2
$7,000 to $8,000
$8,000 to $9,000 2
$8,000 to $9,000
$9,000 to $10,000 2




1,615
174
4, 396
7,834
5,394
3,067
1,412
3, 360
321.
1, 368
83
593
45
412
25
228
30
198
20

$1,125, 802
107, 656
6, 665, 541
10,689,703
13,179,350
7,968,441
4, 759,460
11,684,268
1,434,523
6,133,127
449, 546
3, 239, 036
290, 775
2,673,465
185,531
1,695,211
252,678
1,679.147
191, 721

$446, 675
40, 676
1, 025,442
258, 708
1.200,754
362,909
1,390,156
695, 609
861,995
395,988
337,773
329,624
253, 700
333, 891
187, 360
256, 674
246,398
332,427
198,413

Ul

H
Ul

C

O

c
$334

,336

$1,336 |

52, 528

"52," 528"!

" 13," 132"

~37~ 134'

37,134

9,283

"27," 851

$1,002
39,396

53,625 :

53," 625"

13,406

40,219

41,555 i

41.555 |

10,389

31,166

26,735 ,

"26," 735";

25,641"

25, 641

5,207

"20," 434

' 18," 179"
"

' 18," 179"
"

"3,~29l"

"I4~888

20,346"

"3," 266"

17,080

20," 572

$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. 3

1

1,276,064
1,113,424
1,006, 080
876, 233
913, 250
927, 215
2, 789, 666
1, 864, 888
1,193,412
2,177,119
1,201,167
1, 037,087
326,417
449 722
259,158
281,645
1,077,879
(3)

(3)

230,766
332, 389
320,906
289, 759
302, 242
369, 881
1,006,160
792,414
558, 357
733,056
574, 871
527, 640
197,434
362, 328
180,037
178,459
894,123
(3)

27, 786
(3)

18, 270
15, 859
15, 048
13, 396
15, 264
14, 839
55, 536
37,446
24,657
61,456
26, 421
21, 175
5,080
3 481
3, 589
5, 206
9,430
3
()

(3)

(3)

$2,036

3,181
7,768
5,476
4, 853
8, 205
3, 636
8,397
8, 396
12, 248
3, 591

$683
53, 264
73,988
32, 489
21,500

2,263
4,665

8
5, 352

(3)

$537
1,479
1, 766
2,343
3,179
19, 241
29, 337
30, 599
84, 254
67,076
78, 403
28, 553
52 778
35, 763
44, 565
208, 724
(3)

18, 270
16, 396
16,527
15,162
17,607
18,018
74, 777
66, 783
55, 341
152, 369
102, 745
103,640
36,320
56, 259
39, 935
49,771
221, 627
(3)

$85
6, 659
9, 248
4,062
2, 687
583
3,473
(3)

(3)

(?)

(3)

2,973 I
2,238
1,589
1, 209
1,614
1,347
4, 210
2,159
1, 087
2, 060
717
820
154
149
58
50
283
(3)

15, 297
14,158
14, 938
13, 953
15,993
16, 671
70, 567
64, 624
53, 852
145,982
99,203
102, 820
26,338
55,095
39, 328
49, 721
219, 378
(3)

$402
4,327
2,825
9,828
1, 015
549
1,966

(3)

(3)

2

I
H
M

o

Ul

1
i
964,496

177,064

669, 281

6,831

56, 447

83, 660

146, 938

71

31, 532

Total
Nontaxable
Taxable

135
106
87
70
68
64
163
83
43
63
27
19
5
f
5
3
3
9 1
2 j

94,132, 914

17,183,058

75, 410

883, 656

630, 063

745,044

110,457

1,485,564

87, 259

20, 912

1,377,393

13, 341

28, 534, 927
65, 597, 987

6,148, 666
11,034,392

75, 410

883, 656

630, 063

745,044

110,457 j 1,485,564

87, 259

20, 912

1,377, 393

$17, 766

$4, 441

429,118

429,118

107,279

I

626,081

626, 081

156, 520

!

469,561

916,987

229,247

j

687 740

18, 191

146,867

a

p

N E W JERSEY
Under $1,000 2 .12,120
$8, 255, 653 $1,008 094
Under $1,000 2
2,215
1,214, 881
278 935
$1,000 to $2,000
25,118
39,033, 060 3 354 746
$1,000 to $2,000 2
44, 054
65, 654,944 1,492, 538
$2,000 to $3,000
51,763
127, 388,047 4 918,454
$2,000 to $3,000
34,766
87,966, 842 4 964 590
$3,000 to $4,000 2
13,485
45,091, 761 6 471 115
$3,000 to $4,000 2
43, 414 151, 364, 786
377 610
$4,000 to $5,000
2,436
10,786, 903 6'099 124
i Capital net gain from sale2 of assets held for more than 2 years is included in net income,
are not deducted.
Nontaxable. Specific exemptions exceed net income.




r
$17,766

916,987

!

I

_

„

_ _

$13,325

I

i

|

•

321,839

I

but 3 capital net loss from sale of assets held for more than 2 years and prior year loss
Classes grouped to conceal net income and identity of taxpayer.

to

TABLE 15.—Individual returns, by States and Territories, distributed by income classes, showing the number of returns, net income, income
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued

to
to

N E W JERSEY—Continued

Tax before deducting tax credits

Income exempt from normal tax

Number
of returns

Income clasps

$4,000 to $5,000
$5,000 to $6,000 2
$5,000 to $6,000
$6,000 to $7,000 2
$6,000 to $7,000
$7,000 to #8,000 2
$7,000 to $8,000
$8,000 to $9,000 2
$8,000 to $9,000
$9,000 to $10,000 2
$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




;

N e t income1

interest on Capital net
Government ob- gain from
sale of
ligations
Dividends
assets
not
held for
wholly
more than
exempt
from tax two years

32, 295 $144, 764,931 $8,290, 507
1,195, 567
282
1,539,141
2, 519,798
8,874
48,444, 700
180
1,165,341
920, 868
5, 950
38, 456, 877
2,543,317
121
902, 344
807, 006
4, 069
30, 372, 241
2, 539, 623
82
714,536
613,305
2, 942
24,950, 458
2,344,143
77
752, 596
780,713
2,279
21,615,918
2, 253,479
1,795
18, 794, 975
3, 044, 376
1,444
16,581,580 ! 2,706,098
1,179
14,712,317 j 2,716,919
1,023
13,797,355
2,423,467
767
2, 208,993
111 109,563
2,607
44, 950, 987 10,119,073
1,397
7, 894, 619
31,102, 743
794
5,980,476
21,646,708
979
33,704,878 11,311,034
418
7, 251,056
18, 709, 240
267
5, 684,821
14, 581,890
192
4,994, 418
12, 440,194
122
4,331,169
9,100,876
84
2,984,280
7,108,059
67
2, 688, 055
6,360, 333
141
7,718, 507
16,962, 676
44
4,192, 543
7,391,744
2, 302,700
18
3, 981, 864
1,374,922
10
2, 767,983
17
5, 808, 086 3,173, 277
1,162,375
2, 281, 617
1,176, 550
2, 548,328

Normal

tax

Surtax

Tax on
capital
net gain
( 1 2 ^ Per
cent)

Tax credits

25 per cent
Total
l o t a l

$826, 835
""339,751

H

85,981

"".322," 580

Q

376,312

71, 242

305,070

"359," 860"

64, 760

295,100

60, 250
56, 449
43, 297
36, 232
32,923
24, 626
86, 626
46,924
25,637
34, 579
14,720
10,123
6,848
4,505
3,204
2,547
4,749
1,406
527
311
730
166
118

294,532
279, 555
282, 595
296, 555
301,995
274,477
1,389,701
1,304,359
1,147,910
2, 263, 230
1, 598, 601
1,542, 656
1, 509,215
1, 244, 417
1,113, 660
1, 070, 591
3, 491, 276
1, 591,281
972, 315
715, 881
1, 658,384
729,391
579,897

~408~561

376,312
359, 860

18, 526
8,416

441,628

18,561

18,191
85,024
13,981
2,981
32,879

Net tax

$275, 612

$1,102,447

"""441," 628

$173,657
541, 680
1,072,378
653,942
955,958
706,788
417, 208
867, 519
2,082,105
1, 522, 669
892, 216
644, 857
756, 251
317, 823
1,262, 685

| earned net
income

12*4 per
cent on
capital
net loss

~"l6I~877"

$1,102,447

$38,811
38,867
17,785
33,819
29,369
107,209
91, 526
43,237
84,982
71,196
48, 503
69,480
30, 664

Of t a x O n

354, 782
327,374
303, 888
303, 246
299, 213
260, 533
1,158, 484
874,748
639,428
975,441
494, 585
393, 598
336,926
212,696
194,721
150, 415
401,492
107,072
44, 695
40,726
105, 520
46,942
7,780

354, 782
336,004
325,892
332,787
334,918
299,103
1, 476,327
1,351, 283
1,194,257
2, 347, 876
1, 649, 966
1, 577, 545
1, 569,845
1, 252,786
1,162, 457
1,083,910
3, 529, 413
1,619,086
972,842
716,192
1, 659,490
729, 557
580,015

$8, 630
22, 004
29, 541
35, 705
38, 570
317,843
476, 535
533,102
1,303, 609
1,021, 266
1,102,301
1,113,755
951,749
915, 584
824, 264
2, 867, 656
1,321,679
816,488
594,859
1,459,438
642,887
414,400

$21,727
68, 826
134,115
81, 646
119,164
88,341
52,152
109, 231
260, 265
190,335
111, 659
80, 607
94, 532
39,728
157,835

$20,710
50,067
36, 645
24,766
53, 782
3,864
45, 593
10,772
33,388
26,399
376

$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 _ _

5
2

260

1 598 156

(3)

(3)

4, 093,185

6, 376

3, 240, 733

1,227,904

405, 091

1,632,995

Total

299, 904 1,177, 421,081 164,282,527

908, 980

17, 706, 625

12, 737, 556

18, 889, 582

2, 215, 012

33,842,150

1,594,640

306, 362

31,941,148

Nontax able ^
Taxable

105, 664
194,240

235, 629, 382 26,168, 992
941,791,699 138,113, 535

908, 980

17, 706, 625

12, 737, 556

18, 889, 582

2, 215, 012

33,842,150

1,594,640

306,362

31, 941.148

1

4,005, 783
(3)

(3)
6, 535, 342

1, 978, 082

(3)

(3)

94 491

849, 813

199, 758

(3)

1, 074,062

184

1,073, 878

(3)

(3)

1,632,995

NEW MEXICO
2

$347, 768
565
Under $1,000
$16, 770 |
8,014
13
$107
$36
$143
$143
Under $1,000 2
11, 352
2, 662, 792
1.726
$1,000 to $2,000
18, 497
4, 624
17, 903
3, 176. 731
2,192
18, 497
13,873
$1,000 to $2,0002
62,192
6,156, 586
2,497
$2,000 to $3,000
~15,~626~
14, 769
2, 992, 589
1,157
3,906
15, 626
$2,000 to $3,000 2
11, 720
48, 009
2,196, 471
659
$3,000 to $4,000
22,454"
69, 977
~5,~614 |
4, 213, 437
1,228
16, 840
22, 454
$3,000 to $4,000
67. 236
355, 558
82
$4,000 to $5,000 2
112,154
754
3, 365, 761
19,131
6,377
25, 508
25, 508
$4,000 to $5,000__
62, 136
15
83, 000
$5,000 to $6,000 2
103, 444
244
1, 341,143
2,~95T
10, 572
13,523
13, 523
$5,000 to $6,000
35. 030
52, 036
8
$6,000 to $7,000 2
72, 984
930, 444
144
""§,"491
$6,000 to $7,000
10, 484
1,993
10, 484
4,500
1
7,972
$7,000 to $8,000 2
47, 763
8,376 j
i,~35V
8, 376 |
618, 496
83
7,019
$7,000 to $8,000 2
5,433
8,233
1
$8,000 to $9,000
38, 386
I,078L
~8~l64~|
8,164
54
458, 915
$8,000 to $9,000 2
7,086
16,158
2
18, 402
$9,000 to $10,000
56,183
865
6,757
6,757
41
5,892
391, 480
$9,000 to $10,000
53, 276
2,733
2,824
372
$91
17
2,452
179, 042
$10,000 to $11,000
3,817
4,025
14
318
208
16, 880
3,707
160, 777
$11,000 to $12,000
3, 501
10
265
153
17, 303
3, 236
126, 498
3, 348
$12,000 to $13.000
4,659
12
318
408
22, 040
4, 251
4, 341
161, 882
$13,000 to $14,000
5,791
25, 643
188
4,926
865
5,603
159, 268
$14,000 to $15,000
7,714
458
2,525
10, 239
154,438
9,781
$1, 608
387, 689
$15,000 to $20,000
9,824
289
15, 505
113, 307
5, 681
356,161 I
15, 216
$20,000 to $25,000
4,898
$275
9, 914
114
4, 741
$2,197
218, 258 ! 75, 285
9,800
17
$25,000 to $30,000
5, 959
18.701
151.314
12.467
275
158
305, 999
2,197
$30,000 to $40,000
5, 743
$12, 800
2, 994
9j 494
82
4,540
36, 326
97, 536
i;960
$40^000 to $50^000
9,412
9,887
31, 624
102
271, 495
65,138
21, 737
$50,000 to $60,000
31, 522
$60,000 to $70,000
22, 316 !
19, 750
6,578
15, 738
140, 684
$70,000 to $80,000
22,186
1
Capital net gain from sale of assets held for more than 2 years is included in net income, but capital net loss from sale of assets held for more than 2 years and prior year loss
2
3
are not deducted.
Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayer.




w

O

3
o
o

g

to
CO

TABLE 15.—Individual returns, by States and Territories, distributed by income classes, showing the number of returns, net income, income
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued

to

NEW MEXICO—Continued
Tax before deducting tax credits

Income exempt from normal tax

Income classes

Number
of returns

Net income

1

Dividends

Interest on Capital net
Governgain from
ment obsale of
ligations
assets
not
held for
wholly
more than
exempt
two years
from tax

Normal
tax

Tax on
capital
net gain
(12^ per
cent)

Surtax

Tax credits

Total

25 per cent
of tax on
earned net
income

12^ per
cent on
capital
net loss

Net tax

H
>
$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

CO

i--

o
Q

O

g

il, 595

Total
Nontaxable
Taxable

!

2

$31,951,117

$1, 576, 753

$1, 625

$40, 720

$196, 349

$66, 686

$5, 090

$268,125

$31, 483

$12, 800

$223, 842

5,556
6, 039

11, 888, 818
20, 062, 299

328, 816
1, 247, 937

1,625

40, 720

196, 349

66, 686

5,090

268,125

31, 483

12, 800

223, 842

NEW YORK
U n d e r $1,000 2__
Under $1,000...
$1,000 t o $2,000 2
$1,000 t o $2,000$2,000 t o $3,000 2
$2,000 t o $3,000.




46,936
5,533
122,956
231,421
201,622
132,529

$33,833,073
2, 549,331
186,832,808
334,764, 951
500,885,085
335,736,966

$4,526,930
805,312
11,383,677
4,855,793
17,529,890
10,150,126 : : : : : : : : : : : :

$44,104

$44,104
2,122,072
2,589,962

"
.

:
_ _ _

$11,028

$33,078

2,122,072

530,518

1,591,554

2, 589,962

647,490

1,942,472

$3,000 to $4,000 » _ . _ . . . . . . . . .
$3,000 to $4,000
$4,000 to $5,000 2
$4,000 to $5,000
$5,000 to $6,000 2
$5,000 to $6,000
$6,000 to $7,000 2
$6,000 to $7,000 2
$7,000 to $8,000
$7,000 to $8,000
$8,000 to $9,000 2
$8,000 to $9,000
$9,000 to $10,000 2. _.
$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 3
Total
Nontaxable
Taxable
1

56,683 |
146,199 j
7,784 !
117,338
501
27,042
324
20,324
250
15, 230
197
11,058
133

14,926,682
15,046,822
11.649,646
21,145,165
2, 217,931
6, 715,152
1,986,859
7,564,115
1,887, 805
7,981,307
1,748,835
7, 844,338
1,449,423
7,741,090
11,043,934
10,194, 572
9,619,165
9,320,999
8,844,965
41,901,079
38,137,192
31,198,671
53,755,075
41,113,701
33,579,088
30,417,740
22,357,217
19,762,018
17,405,896
56,942,654
31,338,450
20,494,222
11,446,666
19,970,731
16,402,689
27, 929,453
8,872,140
9,153,404
4,134,734
16,050,928
(3)

$173,348
169, 631
174,029
145, 764
200,474
749,339
702,410
664,963
829,489
776,691
472,924
431,293
419,104
185, 880
261,243
676,137
674,649
350,393
129, 254
200,581
147,171
558,615
178,113
282,383
5,950
156,499
(3)

$763,862
3,713,768
4,814,154
5,186,626
4,932,111
4,070,275
2, 999, 796
4,488,144
12, 719, 681
8,671,118
9, 590,288
5,531,556
10,579, 925
7,676,475
17,528,087
5,040,000
10,800,437
2, 760, 645
8,010,578
(3)

()
29,121,256

()
72,423

3,156,202

3,156,202

789,051

2, 367,151

1,151,560

4,351,560

1,087,890

3,"263,"670

"l~445~642"

1445642

328,653

1,116,989

1,505,7£

1,505,798

310,286

'~1~195~512

1,507,266

1,507,266

290,951

1,216,315

1,443,847

1,443,847

~258~573~

'~1~185~274

6,987,833
6,906,661
6, 903,449
6,439,790
6,049, 699
5, 752, 757
22, 922,479
15,580,329
10,827,015
5,115,358
8, 966, 594
7,069,915
11, 937, 270
4,326,495
5,172,593
2, 226, 291
5,171,759

$96,316
463,759
601,871
648,696
616,672
508, 916
374, 949
560,744
1,588,739
1,083,975
1,198,786
691,444
1,322,491
959, 558
2,190,864
630,000
1,350,061
345,080
1,001,323
(3)

1,508,803
1,404,714
1,426,268
1,411,958
1.331,888
1,381,986
6,711,837
6, 850, 640
6,662, 550
12,984, 916
11,407,537
10,337,493
9, 666, 905
8, 690,187
7,817,501
7, 463,368
28, 929, 851
18, 635, 970
13,216,431
6, 228,317
10,959,370
8,502, 821
14,791,203
5,172,312
6,870,499
2,685,585
6, 284,109
()

259,080
214,102
184,271
154,944
128,665
114,325
380,198
227,327
144,760
182,743
102,320
64,987
45,560
30,912
21,331
16, 826
47,268
16, 551
7,882
2,941
4,394
2,252
2,364
525
920
165
171

1,249,723
1,190,612
1,241,997
1,257,014
1,203,223
1,267,661
6,331,639
6,623,313
6,416, 984
12, 565, 875
11,008,384
10,068,736
9,391,426
8,490,580
7.520,814
7,211,282
28,368,952
18,346,092
13,088, 926
6,149,846
10,722,307
8,426, 527
14,424,403
4, 784, 563
6,867,366
2,489,531
6,278,894

()
3,369,584

()
9,454, 684

()
421,198

()
9, 875,882

789, 665,537

9, 788, 750 133,247,110

68,692,101 162,029,811

16, 655,442 247,377,354

6,612,222

3, 990, 565

236,774,567

953,754,436 69,307,678
I 437,386
778,254 4,191,011,746 720,357,859

9, 788, 750 133,247,110

68, 692,101 162,029,811

16,655,442 247,377,354

6, 612,222

3,990,565

236,774, 567

9,067

7,108
5, 852
4,794
3,882
3,394
11,514
6, 749
4,319
5,170
2,836
1,736
1,192
804
575
451
1,063
428
226
87
118
67
90
19
21

1, 215, 640
2

188,396,770
508,981,643
34,179,235
528, 259, 917
2, 728, 526
148,325,105
2,092, 842
131,522,611
1,867,954
113,822,210
1,673,184
93,791,430
1,264.959
86,088,419
74, 572, 687
67,312,214
59,898,879
52,432,461
49,251,389
198,688,453
150,701,509
118,137,167
178,087,293
126,206,162
94,862,219
77,189,120
60,089,288
48,490, 785
42,796,364
137,353,323
73,323,980
50,170,090
23, 733,215
40,624,004
29,755,665
53, 532,499
17,230,426
25,175,232
8.668,316
21,584,355
(3)
(3)
(3)
27,302,068
5,144,766,182

1, 508, 803
1,369,216
1,337,228
1,290,964
1,193,951
1,210,550
5,294,525
4, 502. 969
3,629,312
5,559,127
3,817,833
2, 782,136
2,146,784
1,741,481
1,392,853
1,149,867
4,418,633
1,971,666
1,190,630
421,515
670, 285
473,348
663,069
215, 817
347,845
114,214
111,027

$35.498
89,040
120,994
137,937
171,436
1,417,312
2,347, 671
2,936,922
6,962.030

$100,806
236,298
296,833
203,770
229, 919
168, 695
275, 356
235.260
513,631
273,327
119,623
75,530
232, 669
74,042
364,436
387,224
2,213
195,889
5,044

I
H

o
j

o
o
K

()
9,875,882

Capital net gain from sale2 of assets held for more than 2 years is included in net income, but 3capital net loss from sale of assets held for more than 2 years and prior year loss
are not deducted.
Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of tax payer.




21

to
Or

TABLE 15.—Individual returns, by States and Territories, distributed by income classes, showing the number of returns, net income, income
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued

to
4^

NORTH CAROLINA
Tax before deducting tax credits

Income exempt from normal tax

Number
of returns

Income classes

Net income 1
Dividends

Interest on
Capital net
Governgain from
ment obsale of
ligations
assets
not
held for
wholly
moie than
exempt
two years
from tax

Tax on
capital
net e;am
(12H Per
cent)

Normal
tax

Tax ciedits

25 per cent
12K per
of tax on
cent on
earned net
capital
income I net loss
t l

Total

Net tax

_i

U n d e r $1,0002
U n d e r $1,000
$1,000 to $2,0002
$1,000 to $2,000 2
$2,000 to $3,000
$2,000 to $3,0002
$3,000 to $4,000
$3,000 to $4,000 2
$4,000 to $5,000
$4,000 to $5,000 2
$5,000 to $6,000
$5,000 to $6,000 2
$6,000 to $7,000
$6,000 to $7,0002
$7,000 to $8,0002
$7,000 to $8,000
$8,000 to $9,000
$8,000 to $9,000 2
$9,000 to $10,000
$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
$50,000
$60,000
$70,000

to
to
to
to

$50,000
$60,000
$70,000
$80,000




..
._

.

3,712
85
10, 200
10, 252 j
15.804
4,175
4,000
5,713
1,009
3, 896
123
1,085
67
743
43
525
36
372
29
287
225
191
153
124
117
345
182
97
104
46
41
15
13

$2, 687,130
46, 996
15, 816, 580
14, 576, 454
38, 293, 329
10, 566, 222
13, 315, 266
19, 820, 357
4,479,606 !
17,520,871 I
675,371 I
5,916,780
432, 390
4, 803, 638
318,818
3, 926,088
305, 398
3,156, 975
276, 345
2, 724,084
2, 350, 044
2,196, 696
1,912, 956
1, 652,047
1, 698, 640
5, 946, 258
4,059, 379
2, 641, 827
3,581,795
2,031,141
2,236,016
962, 700
985, 384

$221,730
10,747
559, 498
150,174 |

1,875,301 '
334,176
911.664
389,015
1,538,921
695. 342
439,076
378, 822
336, 742
438, 691
284, 640
405,145
275, 329
402, 620
256,940
333, 543
456,086
601,055
464, 709
449, 681
447,012
1,852, 379
1, 307, 746
892, 913
1,375, 505
855, 281
1, 353, 836
348, 270
639,782

$581

70, 246

17, 561

52, 685

101,604

25,401 I

111,348

27, 837

83,511

47, 335

16, 965

36, 370

O

45, 788

45, 788

9,349

36, 439

t

44,686"

44, 686

8,078

36, 608

40,708

$5,743 I
31,053
94,701
167,378 I
54,172
0,402 I

'~6l,~444

47, 335

$3, 732
13,965
1, 200
2.027
17, 460
21, 531
4,766
27,041
7,398
3,579
441
5, 801
7, 999

$436

20, 482

111,348

i

$145

81,926 I

70,246

|

81,926

101, 604

\.

40, 708

7,002

33,706

39, 986
34, 460
36,076
33,091
30, 261
32, 879
126,139
98, 616
67,927
92, 607
50,950
33, 546
26, 505
17,254

39,986
35, 728
38, 965
37,182
34, 673
38, 668
168, 601
161,095
132, 594
240,223
174,874
212, 778
123, 643
137, 550

6, 680
5,354
4,895
4,198
3.287

33, 306
30, 374
34,070
32, 984
31, 386
35,076
159,294
156, 538
129,739
229, 457
172,412
211, 388
122,912
123, 380

$581

$1, 268
2,889
4,091
4,412
5. 789
42. 462
62, 479
63, 949
143,743
112,086
158, 310
90, 367
119,495

$718
3,873
11,838
20, 922
6,771
801

3, 592
9, 307
4, 557
2,646
3,124
1,417
1,094
481
441

H

"76," 203

$209
7, 642
1,045
296
250
13, 729

o
1

$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 000000
$5,000,000 a n d over
Classes grouped 3

609,197
1,055,089
2, 421, 768
894, 520
905,969
1,067,956

11
20

5
4
4
2
1

217, 746
615, 344
1, 315, 451
900,402
665, 397
740,642

4,016
I, 699
14, 094
232

33,994 |
62,058 j
344,520
351
364,733
452,066 !

13,045
23.908
40,732
2,716
346
525

!

78,873 '
152,005
401,206
230, 892
141,590 !
165,312 '

1 1

v3)

(=0

0)

3

( )

90, 168
183, 677
485.003
233, 052
187, 527
222, 345

0)

(3)
]

4,250
7,764
43,065
44
45, 591
50, 508

(3)

193
334
924
85
55
74

4,063
460

(3)

w

:

95, 975
183, 343
480,010
233,107
187, 472
222,271

!

652

2,020, 873

1,860,831 ;

117,549

3,656

437,704 ,

14, 693

456,053

82

Total

63, 864

200, 888, 953

27,598,184 1

137, 631

1,734,720

1,349,447

2,418,922 i

216, 838

3, 985, 207

179, 040

27, 694

3, 777, 873

Nontaxable 2
Taxable

35, 023
28. 841

76, 600, 233
124, 288, 720

6,699,841 j .
20,898,343

137, 631

1,734,720

1,349,447 j

2,418,922 i

216, 838

3, 985, 207

179, 640

27, 694

3, 777, 873

NORTH

455,971

DAKOTA

2

$785.118
1,172
$75,633
Under $1,000
$81 L
4^032
$61
14
Under $1,000
2,384
3, 758,098
23,891
$1,000 to $2,000 2
"26,~473
19, 273
35, 297
6,155,964
4,402
$1,000 to $2,000
~35~297~L
8,824
2
11,461,097
128,120
4,680
$2,000 to $3,000
40,002
28,534
4, 575,687
21,401
$2,000 to $3,000
1,785
28, 534
7,133"
144,047
3,435,431
$3,000 to $4,000 2
1,039
97, 533
"19,438
25, 918
5, 737, 290
$3,000 to $4,000
1,659
"25,"9l§'
6,480
2
62, 706
623, 663
$4,000 to $5,000
144
88,841
29,882
22,411
~29"882
4,146,901
$4,000 to $5,000
936
~7~47T
$5,000 to $0,000 2
16,185
" 16," 185"
"l2,"452
349
1,904, 359
9,132
$5,000 to $6,000
3,733'
2
$6,000 to $7,000
51, 864
11, 579
2,176
9,403
175
1,135, 236
$6,000 to $7,000
11,579
5,183
1
7,516
$7,000 to $8,000 2
- _
11,814
1,948
9,806
125
932,041
36,088
$7,000 to $8,000
11, 814
2
$8,000 to $9,000
8,382
$8,000 to $9,000
1,381
7,001
612,085
63,116
8,382
2
$9,000 to $10,000
488, 670
7,946
6, 973
33, 728
$9,000 to $10,000
7,946
973
$141
343,431
46, 967
$10,000 to $11,000
.
$237
5,902
6,043
5, 303
740
35,495
7,397
474
367,082
$11,000 to $12,000
7,871
695
7,176
33,152
3,651
$12,000 to $13,000
370
186, 992
4,021
634
_J
3,387
35,187
5,363
638
240, 502
$13,000 to $14,000
6,001
416
__i
5,585
1
Capital net gain from s&.le of assets held for more than 2 years is included in net income, but capital net loss from sale of assets held fof more than 2 years and prior year loss
2
3
Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayer
are not deducted.




O
O

to

TABLE 15.—Individual returns, by States and Territories, distributed by income classes, showing the number fif returns, net income, income
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued
NORTH

DAKOTA—Continued

Income exempt from normal tax

$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 3

12
26
17
6
6
1

Dividends

$174,131
443,018
379, 719
161, 390
207,431

$38, 748
62,985
63, 658
66, 394
6,462
(3)

0)




$729
213
639
914
99

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

$32, 216
(3)

Normal

tax

Surtax

$3, 517
13,014
11,493
3,188
7,593
(3)

$843
2,898
5,876
3,931
6,929
(3)

Tax on
capital
net gain
(12H per
cent)

25 per cent
of tax on
earned net
income

Total

$4, 360
15,912
17, 369
7,119
18,550
(3)

$4, 028
(3)

Net tax

1 2 ^ per
cent on
capital
net loss

$4,038
15, 210
16,922
6,910
18,378
(3)

$322
702
447
209
172
(3)

(3)

(3)

(3)

(3)

(3)

(3)

(3)

(3)

2

(3)

(3)

(3)

(3)

(3)

(3)

- " ( 3 ) - "

(3)

(3)

1

j

1
422,910
48, 689, 794

1, 410, 644

9,420
9,740

20,070, 923
28, 618,871

439,580
971, 064

j

251,449

4, 292

14.885

30,658 i

49,835 i

2,915

283, 665

241,028

36,985

34,686

312,699

44, 609

2,915

283, 665

241, 028

36, 985

34, 686

312, 699

44, 609

82.439

__

.

H
>
m
O

(3)

19,160
2

Government obligations
not
wholly
exempt
from tax

Tax credits

Tax before deducting tax credits

2

Total- - .
Nontaxable
Taxable

Interest on

Number
of re- Net income l
turns

Income classes

to
00

133

1

49,702
268, 090

!

268. 090
'

O
o

OHIO
Under $1,000 2
18,051 $12, 559,923 $1,276,370
495
305,622
92,333
$4,076
Under $1,000...•_
48, 795
73,746,813 3,937, 590
$1,000 to $2,0002
98,244 144,286,243 1,031,796
$1,000 to $2,0002
897,853
$2,000 to $3,000
70, 622 174,384,101 6,457,248
$2,000 to $3,0002
45,162 114,413,822 2,146,521
795,270
18,490
$3,000 to $4,000
61, 554,936 7, 774,911
46,093 160,059,986 3,948,022
$3,000 to $4,000
826, 398
2,775
12,235,994 6,049,348
$4,000 to $5,000 2
31,214 139, 974,245 5, 826, 716
1,005,970
$4,000 to $5,000
515
2,815,521 2,212,073
$5,000 to $6,000 2
44,47,5,867 2,829,390
8,121
"~389,"94l"
$5,000 to $6,0002
2,350,916 2,166,348
364
$6,000 to $7,000
5,474
35,397, 696 2.942.885
"~361,~72T
$6,000 to $7,0002
1,967,362 1,862,944
263
$7,000 to $8,000
3,908
29.182,185 3,153, 585
341,896
$7,000 to $8,0002
1,951,179 2, 077,806
230
$8,0CO to $9,000
2,796
23, 736,096 3.076, 725
318,132
$8,000 to $9,000 2
1,620,113 1,752,667
170
$9,000 to $10,000
2,207
20,937,173 2.948,886
316,876
$9,000 to $10,000
$70,018
298, 943
1,857
$8,962
19,454,139 4,135,137
$10,000 to $11,000
81, 502
26:5, 710
1.418
21, 307
16,304,499 4,102,421
$11,000 to $12,000
247,929
40, 956
28, 744
1,147
14,319,152 3,827, 748
$12,000 to $13,000
102,291
263,187
1,077
37, 556
14, 510,323 4,238, 601
$13,000 to $14,000
37, 548
237,307
846
42,444
$14,000 to $15,000
12,266,448 3, 590,119
194, 550
992,100
$15,000 to $20,000
2,727
333,907 I
47,021,817 15, 641, 978
$20,000 to $25,000
1,504
190, 999
811,234
519,781 I
33, 554,443 11, 860,376
124,770
$79,037
$25,000 to $30,000
646,112
979
675,506 |
26, 792,672 10, 982,105
219, 927
506,179
$30,000 to $40,0G0
803,212 1,328,805 !
990
34,131,143 15,842, 566
136, 587
881, 561
$40,000 to $50,000
469
443, 553 1,153,138 I
20,854, 577 10, 456, 976
62, 357
$50,000 to $60.000
971, 212
312
358,872 1,245,876 I
17, 038,153 8, 863,068
74,208 1, 077, 743
$60,000 to $70,000
224
302, 893 1, 292, 859
14, 422, 981 7, 513, 523
51, 592 1,110,244
$70,0C0 to $80,000
136
168, 530 1,042,590
10,207, 363 5, 989,240
35, 218
$80,000 to $90,000
92
913, 281
734, 228
118,789
7, 729,946 4.699,887
16,272
$90,000 to $100,000
48
600,575 I
506, 543
92,440
4, 558, 983 2, 306, 586
100,030 1, 937, 517
124
$100,000 to $150,000
252,007 2,417,351 I
14, 797.165 8, 571, 697
$150,000 to $200,000
43
21, 620 1, 787, 315
88,032 1,253,236 !
7,217,454 4,157,860
2,704
$200,000 to $250,000
20
867,953
902, 362
80,023
4, 339, 322 2,015,613
8
23,446
$250,000 to $300,000
329, 691
35, 610
521,537 I
2,130,956 1,145,572
31,027
$300,000 to $400,000
17
666, 510
35,27'
1, 591, 554
5,806,433 5, 287, 925
17,306
$400,000 to $500,000
820, 746
300,433
6
19,
2, 785,441 2, 323, 520
832, 991
$500,000 to $750,000
5
671,230
25, 087
3,084,913 2, 570, 730
4,822 |
912, 613
$750,000 to $1,000,000
3
13,888
8,440
2, 520, 270 2, 395, 239
5
$1,000,000 to $1,500,000
(3)
(3)
(3)
(3)
(3)
1
$1,500,000 to $2,000,000
1
$2,000,000 to $3,000,000
(3)
$3,000,000 to $4,000,000
1
Capital net gain from sale of assets held for more than 2 years is included in net income, but capital net loss from
3
are not deducted.
2 Nontaxable. Specific exemptions exceed net income.
Classes grouped to




"2 1

$4, 076

$1,019

$3,057

897,853

224,463

"673," 390

795,270

198,818

596,452

826,398

"206," 599"

"619," 799

1,005,970

754,477

""90," 645

299,296

361, 721

77, 263

284,458

341,896

67, 907

273,989

318,132

$8,971
62,186
110, 508
123, 006
136,159
138,781
91, 777
63,318
242,189
223,416
112,796
41,211
83,253
37, 555
83, 904
1,736
(3)

251,493

389,941

58,833

259,299

316,876
307, 905
287,017
276, 673
300, 743
279, 751
1,326,007
1, 331,015
1,330,589
2,194, 203
1, 707,199
1, 727, 754
1,731,911
1,349,901
1,123,847
756, 333
2, 911, 547
1, 564, 684
1,060, 772
598, 358
1, 710,086
878,079
941, 982
922, 789
(3)

57,035
50, 528
40, 265
32,262
31.022
25, 749
81, 456
45, 973
30, 925
33, 826
16,013
9,893
7,211
4,177
2,895
1,658
3, 867
1,646
760
333
237
68
33
43

259,841
257,377
246, 752
244,411
269, 721
254,002
1, 244, 551
1, 285,042
1, 275, 385
2,130, 932
1,653,621
1, 688, 347
1, 688, 627
1, 331, 418
1,112,301
740,875
2, 705, 869
1, 552,383
1,057,046
597, 759
1, 704, 668
843,796
883, 734
922, 746
(3)

$24, 279
29, 445
37, 565
29, 514
36, 073
14,306
8,651
13, 800
201,811
10, 655
2,966
266
5,181
34, 215
108, 215

sale of assets held for more than 2 years and prior year loss
conceal net income and identity of taxpayer.

Ul

H
%
H

o
Ul

o
O

o

to
CO

TABLE 15.—Individual returns, by States and Territories, distributed by income classes, showing the number of returns, net income, income
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued
OHIO—Continued
j

I Income exempt from normal tax
i
Income classes

Number
of returns

Interest on

ranifal npt

"^r 8 : Set"
\\%
held for

Normal
tax

Surtax

w

fromVax ! t w 0
$4,000,000 to $5,000 000
$5 000 000 and over
Clagpes grouped 3 Total
Nontaxable
Taxable

2

5K

Tax on
capital
net gain
(12y2 per
cent)

Total

25 per cent
of tax on
earned net
income

- -

12H per
cent on
capital
net loss

Net tax

"S

en
H

$2,396, 577

$176

$9,944,204 ! $1,893,147

$32,960

$5,736,359

$141,182

$1, 538, 349

418,048 11,403, 748, 590 207,975,798

.

1,672,710

18,212,052

11,994,382

20, 001, 661

2,277,812 | 34,273,855

1,655,091 |

160, 275
345,186,858 : 35,567,305
257 773 1,058,561,732 172,408,493

1,672,710

18,212,052

11,994,382

20,001,661

2, 277,812

1, 655,091

2717,046

34, 273,855

$2, 396, 401




3,502
69
8,062
9,123
13,615
6,101
3,802
7,965
394
4,721
7
1,597
6
949
5
650
3
456
5

$2, 336,236
41,174
12, 347, 859
13, 289, 073
33, 632, 444
15, 932, 679
12, 517,168
27,438, 446
1, 731, 558
21,070, 555
37, 009
8, 721, 503
39, 759
6,121, 523
37,168
4, 852,101
24, 918
3, 878,989
47,911

$193, 840
2,981
266, 961
44,100
483, 661
301,375
460, 359
271,960
248, 598
520,304
11,890
270, 369
48,481
318,140
31,173
246,194
8,952
243,407
37, 637

$773

1

556, 942

32, 061, 822

a
o
!
$773

$193

$580
58,749

78, 332

78,332

19, 583

81, 880

20, 470

61,410

135,711

135, 711

33,928

101, 783

143, 647

143, 647

35, 912

107, 735

79, 413

79,413

18, 286

61,127

64,090 |

64,090

12, 727

51, 363

62, 461
i

H

32, 061, 822

81, 880

1

02
M

$556,942

OKLAHOMA
Under $1,0002
Under $1,000
$1,000 to $2,000 *__
$1,000 to $2,000_._
$2,000 to $3,000 2 _.
$2,000 to $3,000___
$3,000 to $4,000 2 .
$3^000 to $4,000___
$4,000 to $5,000 2. _
$4,000 to $5,000. __
$5,000 to $6,000-9..
$5,000 to $6,000__.
$6,000 to $7,000 2__
$6,000 to $7,000- _$7,000 to $8,000 2j_
$7,000 to $8,000. __
$8,000 to $9,000 2__
$8,000 to $9,000-__
$9,000 to $10,000 2_

Ox
O

Tax credits

Taa before deducting tax credits

1

Net income j
j Dividends

to

62, 461

10,260

52, 201

57, 517

57, 517

8,577

48,940

g

$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 3

_.

-

2
1
1
1

274,256
3,617,878
353,156
2,950,273
202,106
2,320, 490
272,743
2,314,423
222,554
1,808,006
312, 798
1,620, 607
1,038, 746
6,457,105
775,739
5,351, 499
706,267
3, 683, 528
777,900
4,607,901
657,107
2, 580, 939
445,155
1,973,406
413,213
1,221,139
46,881
376, 796
191,918
344, 783
407,509
766,322
494, 858
1,087, 591
1,157, 700 • 222,701
3
(3)
()

s(3)

("»)
(3)
(3)
(3)

$14,302
11, 495
4,232
6,286
3,281
61,409
11,323
14, 807
51,371
8,652
638
2
3,411
(3)
3

()

8
(3)

58,297
53, 750
48,129
52, 568
46, 628
40,074
180,455
184, 633
125,317
165, 675
89, 940
72, 835
38,194
17,067
8,658
15,929
31, 783
36,015
(3)

$5, 597
117,281
159,166
182,419
93,609
7,357
26,379
128,392
21,264
346, 288
(3)
3

3

()
(3)
(3)
(3)

()
(3)
(3)
(3)

$1,392
2,941
4,618
5,106
5,170
44,415
82,145
88,295
169,894
138,186
135,954
103,424
44,178
39,812
99,516
214, 732
187,998
(3)
3

()
(3)
(3)
(3)

$699
14, 660
19,896
22, 802
11, 702
920
3,281
16,049
2, 659
43, 285
(3)
3

()
(3)
(3)
(3)

58,297
55,142
51, 070
57,186
51, 734
45, 244
224, 870
266, 778
214,311
350, 229
248,022
231, 591
153,320
62,165
51, 751
131,494
249,374
267, 298
(3)

8,387
6,574
5,045
4,443
3,044
2,474
9,421
6,447
3,339
3,887
1,939
1,548
483
219
183
201
126
226

49,910
48, 568
46, 025
52,743
48, 690
42, 770
215, 449
260,331
208,139
345,315
242,171
225,994
150,993
61,946
50, 609
131,293
249,044
267, 061
(3)

$2, 833
1,027
3,912
4-, 049
1,844
959
4
11

(3)

H
()
(3)
(3)
(3)

()
(3)
(3)
(3)

833
()
()

2

Ul

3

3

Ul

H
i

Q
Ul

1,713

2, 045,056

18,163

292, 625

242, 888

553,676

138

63, 357

Total
Nontaxable
Taxable

_

382
280
202
185
134
112
377
231
136
134
58
36
19
5
4
8
9
7
1

211.271.658

12, 520, 624

192,922

3,132, 808

1,987,934

1, 660, 401

378, 841

4, 027,176

218,060

14, 639

3, 794,477

29, 401
33, 956

62, 752,030 1, 791, 552
148, 519, 628 10, 729,072

192, 922

3,132,808

1,987, 934

1, 660, 401

378, 841

4, 027,176

218, 060

14, 639

3, 794, 477

2,933,199

694,635

553, 538

o

p

OREGON
U n d e r $1,0002
U n d e r $1 000
$1,000 to $2,000 2
$1,000 to $2,000
$2,000 to $3,000 2
$2,000 to $3,000
$3,000 to $4,000 2
$3,000 to $4,000
$4,000 to $5,0002

4,138
35
7,879
15,876
12,793
7,050
2,902
7,329
286

$2,849,788
18,748
12, 262,974
22,257,347
31,390,364
18.022,763
9; 524,386
25,394,007
1,268,352

i

$110,756
$383
329,478
102,098
424,269
254.958
457; 562
462,165
432,037

$383

$96

124, 502

124, 502

31. 125

119,750

119, 750

29,938

89,812

132,927

132,927

33,232

99, 695

$287
*

93,377

1
Capital net gain from sale2 of assets held for more than 2 years is included in net income, but 3capital net loss from sale of assets held for more than 2 years and prior year loss
are not deducted.
Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayer.




to
Or

TABLE 15.—Individual returns, by States and Territories, distributed by income classes, showing the number of returns, net income, income
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued

to
to

OREGON—Continued
Income exempt from normal tax
Number
of re- Net income 1
turns

Income classes

$4 000 to $5 000
$5,000 to $6,000 2
$5 000 to $6 000
$6,000 to $7,000 2..
$6,000 to $7,000 .
$7,000 to $8,000 2
$7,000 to $8,000
$8,000 to $9,000 2 - _ .
$8,000 to $9,000
$9,000 to $10,000 2
$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




—

-

3,586
7
1,266
6
789
7
565
2
395
8
314
243
195
126
97
89
278
146
77
82
50
13
21
5
6
5
2

1

$16,004,393
38,042
6,941,203
38,413
5,095,023
51,922
4,211,410
17,259
3,345, 532
74,116
2,974,092
2, 547,091
2, 235,105
1, 576,903
1,306,332
1,286,431
4,769, 264
3,235,766
2,144,630
2,802, 717
2,194,127
707,479
1, 359, 512
374,384
504,809
465,884
(3)

(3)

Interest on Capital net
Governgain from
ment obsale of
ligations
Dividends
assets
not
held for
wholly
more t h a n
exempt
two years
from tax

$654,175
49,276
186,297
6,804
327,192
36,416
295, 575
11,100
266,061
37,814
197,151
361,975
280,482
242,346
234, 574
322,873
•1,025,062
979,228
611,371
877,194
1,097,290
415,072
826,201
167,679
409,338
373,326
(3)

(3)

Tax before deducting tax credits

Normal
tax

Surtax

Tax on
capital
net gain
(12M per
cent)

Tax credits

Total

25 per cent
of tax on
earned net
income

12H per
cent on
capital
net loss

Net tax

$115,276

(3)

22,500
(3)

(3)

49,758

54,479

10,641

43,838

54,123

9. fiSQ

44,484

50,412

33,782

$86,457

14,949

54,123

$34,761
16,019

$28,819

64, 707

54,479

$1,168
3,488
3,253
3,903
4,524
10,831
12,829
11,467
12,951
34,485
1,006
1,560
16,228
11, 770
14, 535
(3)

$115,276

64,707

50,412

7,690

42,722

50, 829
44,343
43, 534
33,127
28,562
26, 695
118,850
80,464
58,110
81,878
52,360
12, 596
28,344
10,601
3,287
3,343

50,829
45, 505
46, 343
36,280
32,018
31,027
151,914
129,785
111,309
191,685
181, 532
65,080
156,768
55,927
73, 598
72,473
(3)

8,244
5,811
5,413
3,748
2,709
2,377
8,158
3,902
2,184
2,500
1,433
351
511
153
158
172

42, 585
39,694
40,930
32,532
29,309
28, 650
143, 756
125,883
109,021
186,928
178,373
48,866
151,145
55, 774
72,635
62,935
(3)

$1,162
2,809
3,153
3,456
4,332
33,064
49,321
53,199
105,460
127,171
52,484
124,201
45,326
70,311
66,317
(3)

(3)

$4,347
2,001
4,223
2,813
(3)

(3)

$104
2,257
1,726
15,863
5,112
805
9,366

(3)

(3)
1._

3

j
Q
O

g
8

$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

593,805

634,491 I

950 j

107,947

17, 675

Total-

66, 669

189, 884,373

13,499,686 |

144,948 !

248,463

1,393,482

849,713

31,059 | 2,274,254 j

213,953

35, 233

2, 025, 068

Nontaxable 2 .
Taxable

28,028
38, 641

57, 515, 616
132,368, 757

1,895,512
11, 604,174

144,948

248, 463

1,393,482

849,713

31, 059

2, 274, 254

213,953

35, 233

2,025, 068

$19 754

$4 939

1, 530, 824

1, 530, 824

382, 706

1 529 927

1, 529, 927

382, 482

1, 147, 445

1, 519, 301

379, 825

1,139, 476

1, 690,199

1, 690,199

422, 549

1, 267, 650

677, 801

677, 801

154, 533

523,268

658, 382

658, 382

131, 942

526, 440

646, 813

640, 813

116, 212

530, 601

628,147

628,147

100, 541

527, 606

"l41,~401~|

125, 622

125,622 '___

PENNSYLVANIA
U n d e r $1,000 2
U n d e r $1,000
$1,000 to $2,000 2__.
$1,000 to $2,000
$2,000 to $3,000 2 _-$2,000 to $3,000
$3,000 to $4,000 2--_
$3,000 to $4,000..-.
$4,000 to $5,000 2 _-.
$4,000 to $5,000_...
$5,000 to $6,000 2__.
$5,000 to $6,000..-.
$6,000 to $7,000 2 _-.
$6,000 to $7,000-.-.
$7,000 to $8,000 2 - . .
$7,000 to $8,000-.-.
$8,000 to $9,000 2--.
$8,000 to $9,000...
$9,000 to $10,000 2 $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.

24, 630
2,993
81, 610
146,954
138, 465
79, 239
38, 676
76, 695
6,031
52, 975
48
13, 470
52
9,485
41
6,873
24
5,064
30

$18, 249, 217
1, 712, 347
124, 629,237
224,186,995
345, 266, 232
197, 740, 527
129, 439, 072
266, 692,490
26, 055, 658
237, 593, 661
263, 960
73, 881,156
335, 792
61,411,742
306, 538
51, 439, 539
205,108
42, 950, 768
282, 727
38,001, 522
31, 680, 375
29, 746,134
25, 674, 672
25,192, 766
20, 630,265
86, 862, 719
62, 980, 503
48, 780, 678
69, 552, 294
48, 446, 613
35, 818, 276
29, 590, 070

$2, 032, 968
641, 391
4, 477, 868
3, 034, 562
9, 029, 333
6,117, 386
8,122,085
11, 440, 590
6, 992, 992
14, 300, 737
289, 540
4,066,225
360, 441
4, 391,137
317, 913
4, 353, 224
271,151
4, 355, 688
383, 612
4, 791,123
4, 651, 743
5, 091,147
5,184, 557
5,013,051
4, 719, 643
21, 460, 517
17, 925, 828
16,021, 672
23, 560, 645
17, 827, 563
14, 779, 230
12, 277, 620

1
1

$19 754

I
i

$14, 815
1,148,118
i

1, 519, 301

i

95, 989
617, 581
521, 592
78, 046
563, 908
485, 862
69, 075
585, 527
516, 452
55, 601
553, 379
497, 778
52, 666
603, 819
551,153
38, 412
526, 409
487, 997
142, 575
2, 731, 010
2, 588, 435
82, 371
2, 688, 953
2, 606, 582
53, 379
$57, 666
$312, 922
2, 524, 496
$36, 788 2, 635, 541
1, 675,198
62, 277
108, 991
5,352, 532
214, 662 5, 523, 800
2, 919, 590
36, 731
73, 886
367, 657 4, 250, 641
4,140, 024
2, 387, 730
312, 770 3, 801, 395
22, 597
50, 966
3, 727, 832
2, 269, 671
281, 000 3, 655,128
16, 094
68, 440
3, 570, 594
1
Capital net gain from sale of assets held for more than 2 years is included in net income, but capital net loss from sale of assets held for ir ore than 2 years and prior year loss
are not deducted. '
' Nontaxable. Specific exemptions exceed net income.
3 Classes grouped to conceal net income and identity of taxpayer.




3,016
2,586
2,056
1,867
1,423
5,035
2,820
1,777
2,010
1,080
656
457

w
>

$120, 849
70, 706
62, 288
70, 930
103, 694
392, 567
284, 244
200, 625
344, 565
306, 801
228, 390
233, 401

617, 581
548, 772
546, 954
501, 803
537, 242
454, 313
2,111,211
1, 715,124
1, 367, 279
1, 965, 629
1, 289, 441
930, 669
752, 655

a

3
o
o
fesi

$15,136
38, 573
51, 576
66, 577
72, 096
619, 799
973, 829
1, 231, 474
3, 343, 509
2, 593, 543
2, 557, 956
2, 621, 473

to
CO

TABLE 15.—Individual returns, by States and Territories, distributed by income classes, showing the number of returns, net income, income
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued

to

PENNSYLVANIA-Continued
Tax before deducting tax credits

Income exempt from normal tax

Number
of returns

Income classes

$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 .
_.

281
211
140
361
124
61
29
35
12
26
4
1

Net income 1
Dividends

..

$9,556,831
7,639,493
6, 084, 919
20,140, 719
10,071, 651
6, 430,394
3,573, 968
6,712,911
3,127, 990
10, 652, 063
2, 525,186
(3)
(3)
(3)

15, 900, 572

1
1
1

$21,091,129
18,007,332
13, 525,401
43, 759, 331
21, 454,174
13, 789, 379
7, 931, 015
12, 091, 361
5, 282, 003
16, 485, 770
3, 215. 689
(3)
(3)
(3)
(3)
(3)

(3).
(3)

Interest on
Capital net
Governgain from
ment obsale of
ligations
assets
not
held for
wholly
more than
exempt
two years
from tax
$117,110
101,432
70, 097
200, 652
163, 502
97, 652
6,401
55,050
34, 847
33, 202
46,711
(3)
(3)
(3)
(3)
(3)

$1, 687, 057
1,611,975
1, 286, 539
6, 360, 348
4, 397, 378
3, 241, 297
2, 381, 580
2, 323, 938
1, 387, 866
5, 335, 328
495, 264
(3)
(3)
(3)
(3)
(3)

Normal
tax

Surtax

$502, 639 $2, 242 758
459,933
2,179; 966
335, 570
1, 830,188
996, 554
7, 244, 380
406, 484
4, 009, 972
242, 652
2, 803, 238
129, 310
1, 575, 934
198, 612
3, 014. 052
66, 996
1, 263, 498
75, 726
3, 832, 623
7,910
970, 038
(3)
(3)
(3)
(3)
3
()
(3)
(3)
(3)
3
()
(3)

Tax on
capital
net gain
(12K pei
cent)

$208, 344
201, 485
160, 068
790,142
548, 670
403, 629
297, 700
290, 466
173, 483
666, 915
61, 928
(3)
(3)
(3)
(3)
(3)

Tax ci edits

Total

$2, 953, 741
2, 841, 384
2, 325, 826
9, 031, 076
4, 965,126
3, 449, 519
2. 002, 944
3, 503,130
1, 503, 977
4, 575, 264
1, 039, 876
(3)
(3)
(3)
(8)
(3)

25 per cent
of tax on
earned net
income

$9, 608
7,815
5,389
15, 325
4,147
1,754
1,129
1,054
185
679
119
(3)
(3)
(3)
(3)
(3)

$29, 000
27, 700
29, 289
277, 743
22, 991
23,148
261
1,106
27
22, 706
1,351

Nontaxable
Taxable

14,100, 892

1,234

1, 644, 400

67, 235

5, 495, 514

205, 550

5, 768, 299

263

3, 346,950

41, 718, 081

25, 729, 442

50, 647, 702

5, 221, 257

81, 598, 401

2, 929, 009

795 871

289, 607
645,033, 541 32, 277, 903
423, 820 1, 903,099,268 306, 622,294

2

$2, 914, 533
2, 805, 869
2,291,148
8, 738, 008
4, 937, 988
3, 424, 617
2,001,554
3, 500, 970
1, 503, 765
4, 551, 879
1,038,406
(3) '

e)
(33)
()
(3)

713, 427 2, 548,132, 809 338,900,197

Total

Net tax

12}4 per
cent on
capital
net loss

3,346,950

41,718,081

25, 729,442

50, 647,702

5, 221,257

81, 598,401

2, 929,009

795, 871

1

5 768 036
77 K73 S91

i
77, 873, 521
i
RHODE

2

Under $1,000
U n d e r $1,000
$1,000 to $2,000 2
$1,000 to $2,000..
$2,000 to $3,000 2




-

1,640
208
5,432
9,707
7,144

$1, 228, 289
108, 580
8,024, 987
14, 842,108
17, 938, 553

$330, 955
47, 797
682, 303
346,354
1,137,050

ISLAND

$1, 678

$1, 678

$419

$1, 259

102, 568

102, 568

25, 642

76,920

H

zn

$2,000 to $3,000
$3,000 to $4,000 2
$3,000 to $4,000- _.
$4,000 to $5,000 2
$4,000 to $5,000.. -$5,000 to $6,000 2
$5,000 to $6,000-_ _.
$6,000 to $7,000 2
$6,000 to $7,000-- $7,000 to $8,000 2
$7 000 to $8 000
$8,000 to $9,000 2
$8,000 to $9,000
$9,000 to $10,000 2 _.
$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 3

5 829
9
5^7
6, 077
1

4.672

14,680,317
8, 427,471
21,186,886
2 721 345
21,048,070

93a !
2 S
662
1
485
1
373

5,109, 630
12. 122
4, 289, 049
7, 926
3 621 739
8, 989
3,164, 611

314
227
206
146
146
121
393
260
144
184
124
56
29
33
18
14
31
11
9
2
4
1
1
2
1

2, 983, 788
2, 383, 775
2, 373, 365
1, 820, 839
1,964,463
1, 765, 858
6, 780, 171
5, 804, 603
3, 907, 030
6, 326, 410
5, 531, 518
3. 068, 501
1. 875, 418
2, 441, 544
1, 519, 631
1. 316, 731
3, 734, 684
1,918,726
2, 026, 622
554, 887
1, 266, 260
(3)
(3)
(3)
(3)

3, 820, 094

604, 259
1,360,122
850, 295
1, 113 293
1, 228, 505

114,386

315,417
500,177
539, 961
348, 522
456, 386
491, 485
1, 984, 558
2, 260, 770
1, 403, 268
2, 580, 070
2, 793, 995
1, 499, 681
1, 076, 496
1,295,311
918, 893
723,447
2, 040, 349
841, 955
1, 382, 877
72, 603
1, 004, 360
(3)
(3)
(3)
(3)

2,174,169

93,508

156. 662

156, 662

39,165

117,497

44, 972

10,485

34, 487

45, 313

9,431

35, 882

44, 544

i
!
!

31,170

1
45,313 !

321, 670
13, 895
398,165
6, 656
381, 197
8,168
397, 615

i

28, 597

124, 678

44.972

!

114,386

124. 678

44 544

8,914

35, 630

85, 789

44, 701

$8, 656
2, 624
432
4,514
14, 498
18, 652
25,100
28, 967
18, 278
26, 287
6,574
4, 621
5, 238
4,865
6,003
14,119
5,543
4,642
20,188
2,418
(3)
(3)
(3)
(3)

$10, 765
92, 795
219, 044
231, 987
42, 084
174, 943
171, 590
160, 829
158, 683
529, 886
481, 433
127, 650
183,413
(3)
(3)
(3)
(3)

44, 701

7,825

36, 876

49,198
37, 804
40, 381
36,368
38, 248
36,007
156, 444
128,103
99, 686
167, 495
118, 700
64, 708
42,142
52, 472
19, 323
22,314
82, 989
29, 485
14, 534
19,377
8,304
(3)
(3)
(3)
(3)

$1,318
11,976
27,002
28, 997
5,260
20,195
21, 523
18, 361
19, 835
66, 236
60,179
15, 956
22, 927
(3)
(3)
(3)
(3)

49,198
39, 040
43, 560
39, 987
43, 318
42, 065
205, 358
217, 859
197, 558
425, 652
455, 289
314,455
227, 358
329,443
205, 828
209, 674
821, 387
449,187
552, 745
153, 943
355, 315
(3)
(3)
(3)
(3)

8,720
6, 235
5,724
5,053
4, 567
3,976
13, 373
8,258
4,565
5, 671
3,923
1,636
1,171
975
459
340
1, 275
303
288
75
33
(3)
(3)
(3)
(3)

40, 478
32, 805
37,836
34, 934
38, 751
38, 089
191, 985
209, 601
192,216
414, 093
409,102
311,019
216, 985
313,094
203,022
193,917
818, 398
432, 591
547,198
153, 868
353, 481

$1, 236
3,179
3,619
5,070
6,058
48, 914
89, 756
96, 554
246,181
309, 587
220, 750
179, 956
256, 776
164, 982
168, 999
718, 563
353, 466
478,032
118, 610
324, 084
(3)
(3)
(3)
(3)

$777
5, 888
42, 264
1, 800
9,202
15, 374
2, 347
15, 417
1,714
16, 293
5, 259
1,801

1,021,174

23, 048

1, 462, 550

182, 818

1,021, 297

35, 933, 049

245,267

4, 047, 652

1, 960, 209

4, 616, 226

502, 583

7, 079, 018

238, 391

118,136

6, 722, 491

245, 267

4,047,652

1,960,209

4, 616, 226

502,583

7,079, 018

238, 391

118,136

6, 722, 491

Total

48, 792

191, 556,190

N o n t a x a b l e 2_
Taxable

17, 369
31, 423

4, 652, 442
38, 3G9, 682
153,186, 508 31, 280, 607

16, 625

821, 854

13
2

1 Capital net gain from sale of assets held for more than 2 years is included in net income, but capital r e t Ices ficm sale of assets held for more than 2 years and prior year loss
2
3 not deducted.
Nontaxable. Specific exemptions exceed net income.
3 Classes grouped to conceal net income and identity of taxpayer.




to
Or

TABLE 15.—Individual returns, by States and Territories, distributed by income classes, showing the number of returns, net income, income
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued

to

SOUTH CAROLINA
Income exempt from normal tax

Number
Net income l
of returns
Dividends

Income classes

Under $1,000 2
Under $1,000
$1,000 to $2,000 2
$1,000 to $2,000.
$2,000 to $3,0002
$2,000 to $3,000
$3,000 to $4,000 2
$3,000 to $4,000
$4,000 to $5,000 2
$4,000 to $5,000 2
$5,000 to $6,000
$5,000 to $6,000 .
$6,000 to $7,000 2
$6,000 to $7,000 2
$7,000 to $8,000
$7,000 to $8,000
$8,000 to $9,000 2
$8,000 to $9,000
$9,000 to $10,000 2
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000.
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000 .
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000

$70,000 to $80,000




. .

2,024
66
4,421
5,061
7,028
1,727
1,952
2,090
288
1,321
60
516
30
339
28
224
13
162
6
128
97
97
57
44
35
111
64
32
37
12
7
4
6

$1,333,287
40,324
6,693,987
7,103,193
17,393, 566
4, 341, 525
6, 558, 617
7, 346, 776
1, 236, 985
6, 052,439
326, 661
2,807,110
196,468
2,197,362
209, 275
1, 676,398
109,381
1,373,466
57, 059
1,211,098
1, 017, 668
1, 110,905
711,985
595,680
508, 533
1, 887, 638
1, 429, 381
883,061
1, 262,137
547, 832
381, 965
255,560
444,711

$147,560
10, 770
360,546
75,948
527,281
136, 014
471,220
247, 652
321, 271
282,386
239,907
221, 633
145, 784
237, 970
176,107
198, 562
87,683
183,002
55,681
204,977
243, 634
267, 403
178, 666
210, 612
269, 977
501,619
485, 799
352,998
477, 762
116,600
143,575
115,716

106,157

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

Tax before deducting tax credits

Normal
tax

Surtax

Tax on
capital
net gain
(12H per
cent)

Tax credits

Total

25 per cent
of tax on
earned net
income

Net tax

1 2 ^ per

cent on
capital
net loss

in
H
>
$591

$591

$148

38, 632

38,632

9,658

28.974

Ii

m
H

20, 792

27, 723

27, 723

36, 361

36,361

9,090

27, 271

38, 205

38, 205

9, 551

28, 654

::::::::::::

fi.

$443
I

931

22, 845

5, 281

17, 564

20, 834

4,103

10, 731

a
o

18,192

18, 192

3, 233

14, 959

g

17, 710

17, 710

2,872

14, 838

16,184
16, 999
19,799
13, 723
10, 392
8. 228
55, 354
58, 484
43, 791
82, 535
49, 735
42, 374
29, 362
62, 259

2,669
1,789
2,197
1,151
1,001
538
2,491
1,631
728
1,116
367
286
149
231

13, 515
15,210
17, 602
12, 572
9, 391
7,690
52' 863
56,853
42, 975
80, 794
42, 269
39, 009
29, 213
61,344

22,845
20, 834

$2, 945
3,291
4,945
6, 589
3, 025
3,953
129
5, 313

$9," 282"
63, 283
115,214

10,457

37,960
80, 707

16,184
16, 522
18, 300
12,194
8,863
6,331
42, 782
36,116
20,194
31,103
10,847
11,588
5,026

21, 728

$477
1,499
1,529
1,529
1,897
12, 572
22, 368
22, 437
44, 288
22, 988
30, 786
19, 591
30, 446

$1,160
7,144
\[y, 900
4,745
10, 085

$88
625
7,099
3,079
684

1

$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
.

(3)

(3)

(3)

(3)

(3)

(3)

(3)

(3)

2

$80,000 to $90,000
$90,000 to $100,000 - $100,000 to $150,000

(3)

(3)

3

3

3

3

(3)

(3)

()

()

()

()

„.

311,853

85, 055

Total

28, 090

79, 613,886

7, 887, 527

40, 647

306, 679

Nontaxable 2
Taxable

15, 850
12, 240

34,115,286
45,498, 600

2, 533,040
5,354, 487

40, 647

306, 679

233

14, 320
493,191 |
I
493,191

75,936

61, 666

29

76, 015

79

274,073

39, 063

806. 327

67,290

11,575

727,462

274, 073

39, 063

806, 327

67, 290

11, 575

727, 462

SOUTH DAKOTA

1

$884,485
$80,498
Under $1 0002
1,284
12,998
28
Under $1,000
_ ._
$118
$158
$40
$158
$1,000 to $2,000 2
3,198
5,117,871
36,012
5,611
7,828,421
9,372
$1,000 to $2,000
32, 866
43,821
43,821
10,955
8,842
$2,000 to $3,000 2
150,755
21, 575,335
1,748
28,150
4,392,719
$2,000 to $3,000
_
_ .
20, 254
6,751
27, 005
27,005
1,840
168, 267
$3,000 to $4,000 2...
6,158,452
1,742
111, 821
$3,000 to $4,000
6,038,765
23, 392
31,189
31,189
7,797
294
143,051
$4,000 to $5,000 2
.
_
1,286,957
885
74, 508
$4,000 to $5,000
3,917, 639
20,250
27,000
27,000
6,750
22
27, 751
$5,000 to $6,000 2__
119,008
358
69,699
$5,000 to $6,000
12,974
1,946,378
3,834
16,808
16,808
13
66,319
$6,000 to $7,000 2
82,495
191
64,726
$6,000 to $7,000
10, 555
1, 236,811
12,879
2,324
12,879
3
16,429
$7,000 to $8,000 2
22,883
100
64,556
$7,000 to $8,000
_
_.
7,484
742,722
8,990
1,506
8,990
3
14,684
$8,000 to $9,000 2
__.
25,541
70
55,212
$8,000 to $9,000 2
_.
595,194
6,860
7,916
7,916
1,056
1
8,669
$9,000 to $10,000
9,903
64
52,843
$9,000 to $10,000
607,605
8,650
9,955
9,955
1,305
43
82,874
$10,000 to $11,000
450,022
7,281
6,947
$1, 571
7,487
$206
540
34
22,167
$11,000 to $12,000
390,389
8,014
823
7,747
503
8,517
770
27
56,106
$12,000 to $13,000
338,398
1,715
6,900
683
6,887
7,583
696
1
Capital net gain from sale 2of assets held for more than 2 years is included in net income, but capital net loss from sale of assets held for more than 2 years and prior year loss
are not deducted.
Nontaxable. Specific exemptions exceed net income.
3 classes grouped to conceal net income and identity of'taxpayer.




to
H
O

3
o
o

g

to

TABLE 15.—Individual returns, by States and Territories, distributed by income classes, showing the number of returns, net income, income
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued
SOUTH DAKOTA—Continued
Tax before deducting tax credits

Income exempt from normal tax

Number
of returns

Income classes

15
15
37
19
4
9
1
1

$200,736
217,742
626, 328
428,023
110,826
313,376
(3)
(3)

Interest on
Capital net
Governgain from
ment obsale of
ligations
assets
not
held for
wholly
more than
exempt
two years
from tax

Net income *
Dividends

Normal
tax

Surtax

Tax on
capital
net gain
(12H per
cent)

Or
00

Tax credits

Total

25 per cent
of tax on
earned n e t
income

W/2 per
cent on
capital
net loss

Net tax

GO

$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 $GO,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 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 to $4 000,000
$4 000 000 to $5,000,000
$5,000,000 a n d over
Classes grouped 3

._

(3)
(3)
(3)

1
1
2

$26,789
28,674
135,375
97,481
32,309
180,188
(3)
(3)

$213
120
7,069
11,898
1,183
34
3
()
(3)

$506
756
4,124
6,791
2,896
12,899
(3)
(3)

$5,610
5,984
19,641
19,028
6,065
18,615
3
()
(3)

(3)
(3)

(3)
(3)
(3)

(3)
(3)
(3)

$5,104
5,228
15,517
12,237
3,169
5,716
3
()
(3)
(3)
(3)
(3)

(3)
(3)
(3)

(3)
(3)
(3)

(3)
(3)
(3)

$336
366
906
440
50
325

(3)
(3)

$780

(3)
(3)
(3)

$5,274
5,618
18,735
18, 588
6,015
17, 510
3
()
(3)
(»)
(3)
(3)

GO

o

Q
O

g

I

I

. i
1 ~ ""
i

i
446,281

189,282

I
10

13,342

57, 556

70,898

209

1,316

69,373

Total

26, 506

66,124, 303

2,094, 567

24,636

268,229

86,920

355,149

46,956

2,096

306.097

Nontaxable 2
Taxable __ _

15, 500
11,006

35, 282,930
30,841, 373

712,435
1,382,132

24,636

268,229

86,920

355,149

46, 956

2,096

306,097




H
>

TENNESSEE
3,228
$2,127, 899
Under $1,0002 .
$621, 016
195
95, 084
Under $1 000
10,267
10,709
16,672,075
$1,000 to $2,000 2
547,127
9,087
13, 571,141
225, 858
$1,000 to $2,000
$2,000 to $3,000 2
15, 345
37, 246, 785 1,073,982
5,780
14, 664, 604
316, 344
$2,000 to $3,000
$3,000 to $4,000 2
2,863
9, 630, 618
568, 286
to
7,014
24,433,633
477, 322
$3,000 to $4,000 2
504
2,186,236
751,940
$4,000 to $5,000
5,390
24,197, 770
898,196
$4,000 to $5,000
. .
104
564,845
$5,000 to $6,000 2
353,130
1,590
8, 685,895
434,423
$5,000 to $6,000
73
468, 891
$6,000 to $7,000 2
375, 399
1,015
6,544, 770
494,957
$6,000 to $7,000
53
397, 875
356,812
$7,000 to $8,000 2
746
5,567,957
500, 445
$7,000 to $8,000
32
269, 271
246,114
$8,000 to $9,000 2
516
4, 379, 333
482, 261
$8,000 to $9,000
27
255, 653
225, 068
$9,000 to $10,000 2
406
3,853,105
482, 895
$9,000 to $10,000
291
3, 044,131
505, 668
$8, 562
$10,000 to $11,000
276
3,174,094
811,098
14,092
$11,000 to $12,000
218
2,717, 460
616, 331
4,419
$12,000 to $13,000
163
2,196, 481
456, 824
12, 695
$13,000 to $14,000
137
1, 981, 801
408, 434
8,840
$14,000 to $15,000
481
8, 344, 355 2,101,902
32, 089
$15,000 to $20,000...
.._.
257
5, 748, 684 1,960, 309
4,745
$20,000 to $25,000
148
4, 003, 718 1, 088, 271
$31, 774
15, 458
$25,000 to $30,000
143
4,902, 509 1,741, 835
10, 507
67, 765
$30,000 to $40,000
.
86
3, 814, 568 1, 494,989
54, 867
$40,000 to $50,000
47, 806
43
2,343, 761
938,151
617
$50,000 to $60,000
36, 734
25
1, 625, 952
538, 823
4,830
$60,000 to $70,000
249, 934
11
822, 375
179, 048
12, 667
$70,000 to $80,000
54, 297
595, 760
184,189
1,375
$80,000 to $90,000.
212, 753
280,951
21, 341
3
1,509
$90,000 to $100,000...
4,408
1, 224, 055
634, 261
10
498
$100,000 to $150,000
119, 010
(3)
(3)
4
(3)
$150,000 to $200,000
(3)
$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
(3)
(3)
(3)
(3)
$1,^00,000 to $1,500,000
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000
1
Capital net gain from sale2 of assets held for more than 2 years is included in net income,
are not deducted.
Nontaxable. Specific exemptions exceed net income.

r




$1,459

$1,459

$365

$1,094

87, 067

87, 067

21, 767

65, 300

110, 352

110, 352

27, 588

82, 764

128, 997

128, 997

32, 249

96, 748

166, 674

166, 674

41, 668

125, 006

78, 688

78, 688

18, 609

60, 079

67, 826

67, 826

14, 042

53, 784

67,187

67,187

12, 689

54, 498

62,416

62, 416

10, 761

51, 655

59, 433
52,196
56,716
57, 462
51, 077
50, 200
263, 007
232, 712
208, 654
325, 395
333,928
252, 840
191, 023
125,121
60, 374
57,133
255, 333
(3)

10, 001
7, 591
7,256
5, 775
4,821
4, 250
14, 401
7, 154
4,706
4, 865
3,214
1,747
1,169
417
160
141
317
(3)

49, 432
44, 605
49, 460
51, 687
46, 256
45,950
248, 606
225, 558
201, 458
317, 478
321, 377
250, 854
186, 501
124, 704
60, 214
56,992
254, 839
(3)

59, 433
50, 797
52,442
51, 890
45, 428
43, 322
202, 262
143, 295
111,408
130, 877
104, 056
68, 607
39, 297
30, 546
5,480
13, 782
29,126
(3)

$1, 399
4,274
5,572
5,649
6,878
60, 745
89, 417
93, 273
186, 048
223. 897
179, 640
120, 484
87, 788
28, 300
42,800
211, 331
(3)

$3, 973
8,470
5,975
4,593
31, 242
6,787
26, 594
551
14, 876
(3)

$2. 490
3,052
9, 337
239
3,353

177
(3)

H1

O

o
o

:::::::::::
(3)

(3)

(3)

(3)

(3)

(3)

(3)

but 3 capital net loss from sale of assets held for more than 2 years and prior year loss
Classes grouped to conceal net income and identity of taxpayer.

to
CO

TABLE 15.—Individual

returns, by States and Territories, distributed by income classes, showing the number of returns, net income, income
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued

b3
^

TENNESSEE—Continued
Income exempt from normal tax

Income classes

Number
Net income l
of returns

$3,000,000 to $4,000,000
$4 000 000 to $5 000 000
$5,000,000 and over
Classes grouped 3

Interest on Capital net
Governgain from
ment obsale of
ligations
assets
Dividends
not
held for
wholly
more than
exempt
two years
from tax

Tax before deducting tax credits

Normal
tax

Surtax

Tax on
capital
net gain
(12^ per
cent)

Tax credits

Total

25 per cent
of tax on
earned net
income

1 2 ^ per
cent on
capital
net loss

Net tax

H
$1, 550,103

$611,251

$4, 602

$780, 808

$10, 316

$186,284

$97. 601

$294, 201

^147

$1, 418

$292, 636

Total

66, 981

224,184,198

23, 734, 567

192, 372

1, 605, 289

1,963,030

1, 533, 779

200, 662

3, 697,471

257, 870

20, 066

3, 419, 535

Nontaxable 2
Taxable

32, 938
34, 043

69, 820,148
154, 364, 050

5,118, 874
18, 615, 693

192, 372

1, 605, 289

1,963, 030

1, 533, 779

200, 662

3, 697, 471

257, 870

20, 066

3, 419, 535
3
Q
O

TEXAS
U n d e r $1,0002_
U n d e r $1,000.._
2
$1,000 to $2,000 2
$1,000 to $2,000.
2
$2,000 to $3,000 2
$2,000 to $3,000$3,000 to $4,000 2*
$3,000 to $4,000$4,000 to $5,000 2*
$4,000 to $5,000.
2
$5,000 to $6,000 2
$5,000 to $6,000_
2
$6,000 to $7,000 5
$6,000 to $7,000$7,000 to $8,000 2*
$7,000 to $8,000.
2
$8,000 to $9,000 2
$8,000 to $9,000.




9,368
72
21, 093
30, 940
35, 051
20, 739
10, 567
27, 412
1,281
16, 848
66
6,026
35
3,780
31
2,130
22
1,405

$6, 410, 717
38, 941
267, 264
486, 584
464, 064
717, 942
464, 775
502, 630
666, 211
012,146
359, 216
32, 947, 304
225, 592
24, 437, 753
226, 717
15, 915, 674
185, 415
11, 911, 769
32,
44,
87,
53,
35,
95,
5,
75,

$322,158
4,738
767, 522
372, 225
1, 597,473
1, 011, 356
2,141, 807
1, 963,056
1, 312,475
2, 656,116
276, 406
1, 744, 297
168, 521
1, 590, 281
186,354
1, 373, 281
122,873
1, 285,975

Q
CO

$677

$677

$169

$508

258, 350

258,350

64, 587

193,763

300, 578

300, 578

75,145

225, 433

544, 958

544, 958

136, 239

408, 719
446, 336

595,115

595,115

148, 779

347, 865

347, 865

76, 632

271, 233

311,411

311,411

57,189

254, 222

241, 778

241, 778

38, 452

203, 326

207,463

207, 463

27, 948

179, 515

$9,000 to $10,000 2
$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 $J 00,000
$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

23 .
943
705
571
459
340
313
978 !
296
263
155
104
61
35
28
13
26
12
4
4
1
1

216.484
8, 948, 613
7, 379, 702
6, 556, 625
5, 738, 497
4 ; 598, 233
4. 545. 772
16. S99. ! 11
11,925,834
8, 124, 213
9, 004, 045
6, 931, 358
5, 746, 563
3,943,415
2, 647, 660
2. 355, 632
1,238,111
2, 982, 050
2, 065, 460
955, 795
1, 045, 243
(3)
.(3)
(3)

186, 767
221, 918
336, 043
303, 403
570, 761
894, 393
889, 491
3, 395, 488
3, 426, 982
2,041,113
2, 809, 286
2, 920, 512
2, 067, 600
1, 310, 089
789, 236
481, 636
419,140
841,817
911, 579
488, 210
556, 359
(3)
(8)
(3)
1,
1,
1,
1,

13, 665
12, 801
10, 345
8,200
23, 298
60, 686
74, 028
82, 893
34, 752
43, 760
59, 588
3,180
124, 909
11, 193
8,292
26, 300
600
600
(3)
(3)
(3)

170, 085
149, 534
149,416
141, 241
115, 797
116, 621
493, 279
350, 202
260, 934
288, 342
193,977
170,592
113, 935
72, 817
96, 990
43, 405
89, 939
38, 217
28, 871
31,194
(3)
(3)
(3)

47, 462
141, 534
181, 249
318, 495
418, 972
116,495
96, 222
49, 361
217, 739
291, 743
10, 513
58, 532
(3)
(3)
(3)

3,369
8,370
11,466
12, 393
16, 062
120,162
184, 020
198, 398
346, 973
397, 079
412, 261
314,199
279,155
311,460
183, 662
451, 424
402, 639
271, 287
287, 031
(3)
(3)
(3)

170, 085
152, 903
157, 786
152, 707
128,190
132, t>83
613,441
534, 222
465, 265
652, 723
613,717
622, 689
480,142
366, 533
420, 476
233, 236
568, 580
477, 324
301, 472
321, 757
(3)
(3)
(3)

5,933
17,408
22, 661
39, 836
52, 008
14, 561
12, 026
6,169
27, 217
36, 468
1,314
3, 532
(3)
(8)
(3)

21, 036
16, 989
14,870
11, 669
7,994
7,978
25, 622
14, 299
8,729
7, 999
5, 033
3, 539
2, 168
1, 295
1, 246
477
836
347
112
3, 926
(3)
(3)
(3)

!
616
306
3, 468
7,025
1,336
2,~304"
282
2,498
1,195

(3)
(3)
(3)

149,049
135,914
142,916
141,038
120,196
124.705
587.819
519,923
455, 920
644,418
605, 216
612, 125
476, 638
365, 238
416,926
232, 477
565, 246
475, 782
301, 360
317,831
(3)
(3)
(3)

o

I

m

i
!
|

Classes grouped 3

2, 020, 155

688, 550

504

249. 955

63, 210

599. 594

2,198, 272

5, 986, 793

Total

192, 735

638,109, 285

49, 447, 287

Nontaxable 2
Taxable

77, 537
115,198

168, 486, 455
469, 622, 830

7, 082, 356
42, 364, 931

569, 687
4, 781, 097

664, 141

183

270,377 ! 11,038,267

781,487

20, 974

10, 235, 806

781, 487

20, 974

2,198, 272

5, 986, 793

4, 781, 097

3
o
o

10, 235, 806

31, 244

|

1,944

062, 014

i
599, 594

5
H

i—i

I

1

m
H

270,377 | 11,038,267
I

g

UTAH
|

$84, 880
1,693
$1, 228, 950
Under $1,000 2 - .
$160
$53
$213
12, 923
15, 085
. .
_.
$213
Under $1,000
37
330, 902
4,157
6, 465, 451
$1,000 to $2,000 2_
39,457
13,153
53, 510
52, 610
5,584
8, 328, 556
_ _ .
52,610
$1,000 to $2,000._
15,177, 599
394, 016
6, 146
$2,000 to $3,000 *_
1
44,752 1
44, 752
33, 564
11,188
5, 667, 254
81, 619
2,310
$2,000 to $3,000..
575, 383
1,989
6, 718, 550
$3,000 to $4,000 2.
185,002
12, 025
2, 431
48,101
36, 076
8, 444, 937
$3,000 to $4,000..
! 48,161
1
Capital net gain from sale of assets held for more than 2 years is included in net income, but3 capital net loss from sale of assets held for more than 2 years and prior year loss
2
are not deducted.
Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayer.




to

TABLE 15.—Individual returns, by States and Territories, distributed by income classes, showing the number of returns, net income, income
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued

to
to

UTAH—Continued
Income exempt from normal tax

Income classes

$4,000 to $5,000 2-__.
$4,000 to $5,000 2
$5,000 to $6,000 --_.
$5,000 to $6,000
$6,000 to $7,000 2
$6,000 to $7,000 2
$7,000 to $8,000 ....
$7,000 to $8,000 2
$8,000 to $9,000 _._.
$8,000 to $9,000
$9,000 to $10,000 2...
$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-




Number
of returns

346
2,060
71
476
33
285
20
221
7
158
10
117
74
72
62
34
33
118
62
20
33
14
7
2
2
1

Net incomel

$1, 531, 542
9,221, 533
382, 539
2, 611, 556
212,062
1, 836, 207
150, 319
1, 650,187
59, 614
1,335,620
132,189
1,111,557
773,456
828, 683
770,494
458,372
476,803
2,037, 538
1, 390, 746
550, 560
1,129, 224
640, 552
374, 260
131,486
(3)

Interest on Capital net
Governgain from
ment obsale of
ligations
assets
Dividends
not
held for
wholly
more than
exempt
two years
from tax

$430, 742
320, 956
209, 546
148,119
158,867
180, 712
115, 642
182,271
58,160
200.432
124.433
200,320
201,004
190,894
225,266
179, 507
167,504
837,182
692, 633
186, 642
516,017
356,232
264, 604
72,346
(3)

Tax credits

Tax before deducting tax credits

Normal
tax

Surtax

Tax on
capital
net gain
(12H> per
cent)

Total

25 per cent
of tax on
earned net
income

1 2 ^ per
cent on
capital
net|loss

Net tax

$62, 249

$62, 249

$15. 562

$46,687

"20,242

20, 242

4,770

"l5,"472

16, 347

~ 16," 347

3,364

12, 983

I7,~562

375
954
2,448
748
85
3,362
958

$4, 708
28, 472
36,161
3,963

17,562

3,385

14,881

"2,"747
2,435
1,689
1,761
1, 598
827
896
2,878
1,598
765
863
464
183
106

11, 594
9,206
12,004
12, 799
6,954
8,365
48, 775
47, 543
28, 639
68, 232
50, 725
30,153
15, 962
(3)

H

12,134

14,029
10, 895
13, 765
14, 397
7,781
9,261
51, 653
49,141
29, 404
70, 339
51,189
31, 508
16, 238

53

14,177

14,881
$1,395
44
731

H
>
H

14,029
10,554
12, 683
12, 896
6,597
7,640
37,254
27, 285
15, 083
24, 446
10, 527
2,444
2,745
(3)

$341
1,082
1,501
1,184
1,621
14,399
21, 856
13, 732
42,334
36,142
28, 569
13,493

()

$589
3,559
4,520
495

()

$1, 244
1,172
170

o
o

$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

244, 996

103, 096

1,192

30,664

190

16

37, 533

Total .

28, 685

82, 088,477

8, 041,362

11,100

74,496

206,918 I

9,311

684,296 i

82,500

2,602

599,194

Nontaxable 2_
Taxable

14,472
14, 213

32, 058,815
50, 029, 662

2,482, 571
5, 558, 791

11,100

74, 496

206, 918

9,311

684,296 ;

82, 500

2,602

599,194

j 468, 067

148

37,739

VERMONT
Under $1,000 2 . . . .
Under $1,000
$1,000 to $2,000 2 . .
$1,000 to $2,000...
$2,000 to $3,000 2..
$2,000 to $3,000...
$3,000 to $4,000 2__
$3,000 to $4,000...
$4,000 to $5,000 2 . .
$4,000 to $5,000.._
$5,000 to $8,000 2__
$5,000 to $6,000-..
$6,000 to $7,000 2 . .
$6,000 to $7,000...
$7,000 to $8,000 2__
$7,000 to $8,000...
$8,000 to $9,000 2 . .
$8,000 to $9,000._.
$9,000 to $10,000 2_
$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..

689
75
2,682
5,252
3,384
1,910
1,071
2,343
191
1,309
38
398
17
259
16
191
10
143
6
102
76
67
39
48
26
111
52
33
34

$491, 794
28, 939
3, 999, 566
7, 251,061
8, 416, 640
4, 978, 796
3, 576, 519
8,138, 781
848, 283
5, 808, 502
207, 518
2,178, 797
107,120
1,670,342
120,137
1, 430,102
85,093
1, 214,116
56, 771
970, 733
794, 717
764,039
491.843
644, 523
374,846
1, 929, 633
1,154, 576
896.844
1,165, 750

$38, 204
1,277
388, 231
117 767
405, 333
130, 045

$483
38,047

$483

$121

38, 047

9,512

$362
28 535
1

24, 627

24, 627

323, 417

38,126

38,126

9,531

39, 077

39, 077

9,769

29, 308

220, 566
64, 934
204, 064
96, 042
163, 249
78, 873
220, 096
81,101
138, 766
226, 777
311, 726
127,142
174,096
97, 707
622,421
394,286
397,462
517,865

18, 291

18, 291

4,012

14, 279

15, 785

15, 785

3, 096

12, 689

17, 342

17, 342

2,852

14,490

15, 940

15,940

2,118

13, 822

18, 470

o
o

B

15, 409
11,667
10, 417
8, 685
11,252
8,375
42, 780
27, 816
19, 378
25, 864

2,117
15, 409
13, 292
1,502
$453
12,120
$314
109 618
993
1,434
11, 410
15
8,976
1,018
9,703
812
2,408
1,891
— .
12, 991
1,739
1,037
1,954
9,921
1,546
758
533
9 163
56, 649
5,874
13, 869
3,048
::::::
53, 601
17, 722
45, 538
....
1,332
7,419
44 206
21,922
42,173
$6, 982
$873
114
1,118
41,055
952
8,417
45, 623
4,211
998
$1, 961
69, 480
72, 439
i Capital net gain from sale of assets held for more than 2 years is included in net income, but capital net loss from sale of assets held for more than 2 years and prior year loss
3
are not deducted.
2 Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayer.




o

28, 595

355, 037

6,157

to
CO

TABLE 15.—Individual returns, by States and Territories, distributed by income classes, showing the number of returns, net income, income
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued

to

VERMONT—Continued.
Income exempt from normal tax

Income classes

$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 3

Number
of returns

N e t income

l

Dividends

Interest on
Capital net
Governgain from
ment obsale of
ligations
assets
not
held for
wholly
more t h a n
exempt
two years
from tax

12
13
8

$545,379
721, 384
519,337

$315,797
351, 557
359,518

$3,001
193
476

$58,058
19, 233
46, 602

3
1
6

254,637
(3)
(3)

149,941
(3)
(3)

64,287

16,256
(3)
(3)

1
1

(3)
(3)

(3)
(3)

1

(3)

(3)

Tax before deducting tax credits

Normal
tax

Surtax

Tax on
capital
net gain
(12K per
cent)

Tax credits

Total

25 per cent
of tax on
earned net
income

12y2 per
cent on
capital
net loss

Net tax

$6, 894
17,091
5,513

$28,147
56, 671
43, 517

$7, 258
2,404
5,724

$42, 299
76,166
54, 754

757

()
(3)

31,301
(3)
(3)

2, 019
()
(3)

34,077
(3)
(3)

()
(3)

33, 372
()
(3)

(3)
(3)

(3)
(3)

(3)
(3)

(3)
(3)

(3)
(3)

(3)
(3)

(3)

(3)

(3)

(3)

(3)

(3)

(3)

•

3

3

$12, 036

44

661

$41, 915
63, 652
54, 629
3

1, 793, 502

1,130,680

604,458

8,647

267,895

75, 557

352, 099

201

Total

20, 618

63, 630, 620

9,189,016

88, 845

760,006

428, 263

532, 416

94, 787

1, 055, 466

62, 556

14, 658

978, 252

Nontaxable 2
Taxable

8,104
12, 514

17, 909, 441
45, 721,179

2,137, 757
7,051, 259

88, 845

760,006

428,263

532, 416

94, 787

1, 055,466

62, 556

14, 658

978, 252




H
>

(3)
(3)

3

$384
478
125

351,898

H
Q

in

o
o

VIRGINIA
$424, 593
3,065
$2,156,875
Under $1,0002
12, 890
291
151,803
Under $1,000
513,071
9,014
$1,000 to $2,0002
13, 617, 281
217,073
13,900
19,952,997
$1,000 to $2 000 2
$2,000 to $3,000
13,407
33,493, 255 1,175, 218
265,021
6,368
16,188,047
$2,000 to $3,000
4,263
14,269, 659 1,245, 569
$3,000 to $4,000 2
8,627
30,047,363 1,420,349
$3 000 to $4 000
2
787
3, 413, 509 1,390,989
$4,000 to $5,000
5,324
23, 900, 014 1,082,183
$4,000 to $5,000
593,285
159
869,866
$5,000 to $6,000 2
630,458
1,564
8, 553,822
$5,000 to $6,000
393, 905
79
511,409
$6,000 to $7,0002
541,249
998
6, 462,242
$6,000 to $7,000
311,272
46
343, 269
$7,000 to $8,000 2
607, 852
687
5,128.839
$7,000 to $8,0002
378, 782
45
378, 761
$8,000 to $9,000
597,437
472
3,996,705
$8,000 to $9,000
361,418
41
390,895
$9,000 to $10,000 2
548, 070
394
3,726,658
$9,000 to $10,000
661, 553
282
2, 955,834
$10,000 to $11.000
$11,343
760,167
251
2,884, 075
$11,000 to $12,000
10, 466
631,122
197
2,463,161
$12,000 to $13,000
22, 541
666,919
172
2,319,652
$13,000 to $14,000
2,982
613, 667
127
1, 833, 963
$14,000 to $15,000
5,246
432
7, 425, 486 2, 445,190
$15,000 to $20,000
25, 674
1, 727, 213
205
4, 522, 571
$20,000 to $25,000. __
6,546
111
3, 018,791 1,160, 790
$25,000 to $30,000
8,312
$240
128
4, 396, 248 1,952,097
$30,000 to $40,000
9,682
66,754
67
3, 019, 543 1,100, 602
$40,000 to $50,000
39,506
114,436
776,038
34
1, 829, 500
$50,000 to $60,000
238
58,143
224, 704
11
719,954
$60,000 to $70,000
2,914
16, 077
279,360
11
830, 927
$70,000 to $80,000
2,125
86,601
559,829
12
1,009,993
$80,000 to $90,000
3,445
65,645
328,051
6
565, 017
$90,000 to $100,000
68, 548
473, 537
10
1, 236, 250
$100,000 to $150,000
232,045
2,781
128,026
5
902,785
$150,000 to $200.000
132, 680
14, 319
1
$200,000 to $250,000
1
$250,000 to $300,000
2
$300,000 to $400,000
1
$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
1
Capital not gain from sale2 of assets held for more than 2 years is included in net income,
s not deducted.
Nontaxable. Specific exemptions exceed net income.




$2, 721

$2, 721

$680

$2,041

115, 889

115, 889

28, 972

86, 917

106, 919

106, 919

26, 730

80,189

149,133

149,133

37, 283

111,850

160, 686

160,686

40,172

120, 514

72,163

72,163

16, 461

55, 702

63, 973

63, 973

13,048

50,925

58,164

58,164

11,119

47,045

51, 550

51, 550

9, 253

42, 297

55,081
41, 788
44,287
42,130
41,877
32,849
155, 567
101,397
70, 691
96, 672
83,959
47, 611
24, 536
23,464
17,399
7,953
28, 294
37,690

55 081
43,184
48,129
47,215
47, 885
39, 201
207, 744
169,218
146,191
270, 897
265,108
189, 367
94,424
114,715
138,137
87,871
256,032
251,931

9,188
6,458
5,990
4,862
4,243
3,060
10, 817
5,586
2,869
3,899
2,365
1,203
318
398
405
213
438
6,400

45, 893
36, 726
42,139
42, 353
43, 642
36,141
196, 927
163, 632
143, 065
262, 996
257, 656
188,164
94,106
114,317
136, 903
87, 658
255, 594
245, 531

$1,396
3,842
5,085
6,008
6,352
52,177
67,821
75,470
165,882
168, 021
134,488
67, 878
80,426
112, 532
71,350
198, 732
197,657

$30
8,343
13,128
7,268
2,010
10,825
8,206
8,568
29,006
16, 584

$257
4,002
5,087

829

On
H

3
a
o

1

but capital net loss from sale of assets held for more than 2 years and prior year loss
3 Classes grouped to conceal net income and identity of taxpayer.

to

OS
Or

TABLE 15.—Individual returns, by States and Territories, distributed by income classes, showing the number of returns, net income, income
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued
VIRGINIA—Continued

Income exempt from normal tax
Number
of re- Net income1
turns
Dividends

Income classes

Interest on
Government obligations
not
wholly
exempt
from tax

$4,000,000 to $5,000,000
$5,000,000 a n d over.

Normal
tax

Surtax

Tax on
capital
net gain
(12H Per
cent)

Tax credits

Total

25 per cent
of tax on
earned net
income

12K per
cent on
capital
net loss

Net tax

3

Classes grouped '
Total
Nontaxable
Taxable

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

Tax before deducting tax credits

$1,568,495
71,597

231,055,514

27,851, 787

30,906
40,691

2

69,444, 779
161, 610,735

6,788,102
21,063, 685

$699.051

$13,481

$222,247

$87, 381

$323,109

$136

$168,120

1,540, 220

1, 747,924

1, 637,364

191,349

3, 576, 637

252, 566

$10,175

3,313,896

168,120

1, 540, 220

1, 747, 924

1, 637, 364

191,349

3, 576, 637

252, 566

10,175

3, 313,896

$652,238

$322,973




. . -

—

6,810
90
14,709
30,809
24, 731
15,090
5,600
18,873
472
12, 567
53
2,838
44
1,726
28
944
16
557
26

$4, 564, 543
43,737
23,030,380
44,668, 694
60,979, 954
38,983,410
18, 610, 599
65,910,702
2,161,961
56, 522,930
284,071
15,497,771
289, 717
11,125,407
209,244
7,038, 693
137,314
4,706,927
247,278

j

$128,284
$901
124,216
103,644
573,092
376,785
839,859
849,240
336,008
2.138,957
152,263
845,260
191,881
794,032
176,693
829, 594
108, 797
753,968
268,300

02

o
o

WASHINGTON
U n d e r $1,000 2
U n d e r $1 000
$1,000 to $2,000 2
$1,000 to $2,000...
$2,000 to $3,000 2
$2,000 to $3,000.
$3,000 t o $4,000 2
$3,000 to $4,000
$4,000 to $5,000 2
$4,000 to $5,000
$5,000 to $6,000 2
$5,000 to $6,000
$6,000 to $7,000 2
$6,000 to $7,000
$7,000 t o $8,000 2
$7,000 to $8,000
$8,000 to $9,000 2
$8,000 to $9,000
$9,000 to $10,000 2

a

o

$901

$225

$676

262, 511

262, 511

65, 628

196,883

239 313

239,313

59,827

179,486

387,146

387,146

96, 788

290, 358

438,629

438, 629

109, 657

328, 972

161,137

161,137

36, 725

124,412

136, 350

136,350

26,366

109,984

100,085

100,085

17,209

82,876

70,897

70,897

10, 763

60,134

402
319
228
181
144
102
344
170
84
100
43
24
21
7
9
3
15
2

$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

691,425
855,413
641,496
698, 789
525,108
651, 612
1, 989, 604
1, 569,801
1, 358,344
1, 706, 570
1,052,178
735, 625
1,130,302
385,967
617,848
101,228
1,019, 776
270,063

$20, 707
5,060
6,986
5,074
2,625
22,321
16, 519
18,604
7,421
11, 932
60,227
18,689
17,263
7,721
1,608
7,597
5, 294

$35,108
158, 918
96,135
66, 659
40, 235
256
3,090
87, 724
480,921
109, 659

61,421
54, 586
51, 589
44, 712
41. 714
29,911
134, 810
85, 607
45,150
61, 014
36,116
17, 677
8,969
5,074
5, 314
3,090
13, 245
208

$1, 359
3,244
4.557
4,947
5,031
40. 927
58; 159
54,681
116,103
107, 734
95, 517
130,426
62, 565
102, 949
26, 920
215, 940
61, 922

$4, 390
20, 589
11,499
8,332
5,031
32
694
10, 966
68, 370
13, 707

61,421
55,945
54,833
49, 269
46, 661
34, 942
175, 737
143, 766
104, 221
197, 706
155,349
121, 526
144,426
67, 671
108, 957
40,976
297, 555
75,837

8,918
7, 536
5,964
4,195
3,984
2,877
8,322
4,608
2, 434
2,602
1,395
557
487
249
298
84
321
159

$448
7,649
6
313
8,440
2,433
2,490
2,577

52, 503
48,409
48, 869
45,074
42, 677
32,065
167,415
139,158
101,339
187,455
153,948
120,656
135,499
64, 989
106,169
40,892
294, 657
75, 678

1
M

o
138,181

Total
Nontaxable 2Taxable

3, 808,317
3.324,803
2, 612,131
2. 251.183
1, 937, 815
1,470,995
5,884,478
3, 782.477
2, 297, 859
3,387, 683
1, 932,386
1,283,307
1,357, 640
520,905
753,277
276, 653
1, 683, 728
382, 958

__
_

52,489
85, 692

393, 961,927 25, 592,022

235, 648

]. 078. 705

2,497,176 ! 1,092,981

2,899,393
22, 692, 629

235, 648

1,078, 705

2,497,176

110,515,061
283,446,866

1, 092, 981

143,610 ! 3,733,767

478,178

24,356

3,231,233

143,610

478,178

24, 356

3
o
o

3, 231,233

3,733 767

WEST VIRGINIA
U n d e r $1,000 2
Under $1,000.._
$1,000 to $2,0002
$1,000 to $2,000
$2,000 to $3,000 2
$2,000 to $3.000
$3,000 to $4,000 2
$3,000 to $4,0002
$4,000 to $5,000

_

3,900
123
9,863
15, 464
15,619
6,491
4,500
7,361
1,070

$2, 701, 381 $523,434
1,769
69, 503
709,838
15, 217, 599
168,040
21, 562, 386
39, 463, 206 1,077,470
317. 997
16. 502. 255
15, 706, 625 1,043, 924
800, 671
25, 538, 581
5,127, 480 1,147, 542

|

I

:

$1, 362

$1, 362

$341

$1,021

119, 329

119, 329

29,832

89,497

93, 760

93 760

23, 440

70, 320

109, 968

i
!

109,968

27, 492

82,476

::i__-.:_:___:

1
Capital net gain from sale of assets held for more than 2 years is included in net income, but capital net loss from sale of assets held for more than 2 years and prior year loss
are not deducted.
2
3
Nontaxable. Specific exemptions exceed net income,
Classes grouped to conceal net income and identity of taxpayer.




to
G

TABLE 15.—Individual returns, by States and Territories, distributed by income classes, showing the number of returns, net income, income
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued

to
00

WEST VIRGINIA—Continued
Income exempt from normal tax

Income classes

$4,000 to $5,0002
$5,000 to $6,000
$5,000 to $6,000
$6,000 to $7,0002
$6,000 to $7,0002
$7,000 to $8,000
$7,000 to $8,0002
$8,000 to $9,000
$8,000 to $9,000
$9,000 to $10,000
$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.




Number
of re- Net income
turns

5,681
119
1,099
71
743
52
507
27
379
28
272
233
195
153
120
88
333
162
108
107
56
39
21
12
15
7
10

$25,406,000
652,145
6,011,338
458,029
4, 806, 652
388, 975
3, 782,094
228, 775
3, 209, 854
266,116
2, 583, 696
2, 433, 521
2, 240,084
1,908,906
1,622,786
1, 277,920
5, 725,092
3, 599, 608
2, 915,060
3,648,416
2,481, 690
2,135, 776
1, 350, 660
910, 275
1, 271, 286
661, 587
1,144,996
1, 030,143
959, 224

Interest on
Government obligations
Dividends
not
wholly
exempt
from tax
$1,307, 374
460, 583
432, 983
430,816
446, 943
330, 258
439, 504
337, 934
415, 735
245, 879
349, 901
709, 689
553, 542
626,915
468, 493
402,718
2,054, 709
1, 767, 684
1, 393, 575
1, 598, 825
1,186, 300
1, 111, 754
727, 742
757, 490
915, 893
351,411
805,339
671, 633
373, 903

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

Tax before deducting tax credits

Normal
tax

Surtax

Tax on
capital
net gain
(12K Per
cent)

Tax credits

Total

25 per cent
of tax on
earned net
income

$148, 381

$148,381

49,794 I

" " 4 9 , " 794"

123^ per
cent on
capital
net loss

Net tax

$37,095

$111, 286

H
>
H

11,570

~~~38~224

H

"""35," 757

44, 718
41, 609

$3,071
67, 707
111,591
149, 669
146,132
124, 707
122, 682
147,643
129,852
522, 704
597, 864

41, 609

7, 458

34,151

41,403 !
$15,961
15,293
1, 618
5, 667
13, 241
14, 554
12,004
18, 664
37,172
57,425
30, 661
22, 970
9,089
6,270
3,081
12, 508
13,032

~44~7i8

41, 403

6, 624

"34," 779

37, 663
32, 729
36, 169
33, 833
32,020
27,142
150,378
118, 942

6, 035
4,472
4, 257
3,481
2,993
1,915
7, 585
3,713
2,719
3,221
1,750
1,203
536
217
363
205
206
163

31,628
28, 257
31,912
30, 352
29,027
25, 227
142, 793
115,229
130, 252
228, 544
206, 649
201,455
154,117
108. 269
167, 261
84, 504
209, 561
200,378

37, 663
31, 692
33, 286
29,953
27, 799
22, 739
110, 709
63, 987
62, 315
86, 946
59, 589
42, 892
21, 995
6,763
15, 553
6,855
9,227
4,432

$1,037
2,883
3,880
4,221
4,403
39,669
54,955
70, 395
139, 908
135, 808
144, 587
118, 474
87, 421
141,149
69, 984
184, 479
131, 668
98, 652

336
455
232
339

133,094
235, 319
209, 346
206,184
158, 736
109, 772
172,038
95, 294
209,938
201, 439

74, 732

173, 384

$384
8, 465
13, 949
18, 705
18, 267
15, 588
15,
18,
16,
65,

$123
3, 554
947
3, 526
4,083
1,286
4,414
10, 585
171

173, 384

w

$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 $5000 000
$5*000 000 and over
Total

75,037

226, 999, 720 27,466, 210

289, 210

2,123, 622

1, 324, 719

1,433,573

265, 452

3, 023, 744

197, 847

29, 587

2, 796, 310

Nontaxable 2
Taxable

35, 249
39, 788

80, 210, 331 6, 307, 678
146, 789, 389 21,158, 532

289, 210

2,123, 622

1, 324, 719

1, 433, 573

265, 452

3,023, 744

197, 847

29, 587

2, 796, 310

WISCONSIN
2

Under $1,000
Under $1,000
$1,000 to $2,000 2
$1,000 to $2,000 2
-$2,000 to $3,000
$2,000 to $3,000$3,000 to $4,000 2
$3,000 to $4,000 2
$4,000 to $5,000
$4,000 to $5,000 2
$5,000 to $6,000
$5,000 to $6,000 2
$6,000 to $7,000
$6,000 to $7,000
$7,000 to $8,000 2
$7,000 to $8,000 2
$8,000 to $9,000
$8,000 to $9,000
$9,000 to $10,000 2
$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
Capital net gain from sale
are not deducted.




$8, 843, 331
$367, 786
13,531
$242
$322
$322
37, 950
23, 447
161
43,303, 462 1,152, 703
28, 324
341,851
455, 802
113,951
455, 802
71,370, 517
580, 206
48,101
71, 704,139 1, 588, 733
29, 589
358, 469
268, 852
"358,469
42, 810, 208
794,127
19, 617
17,323
20,178, 533 1, 767,890
6,089
"267," 825
357,100
19, 275
357,100
49, 995, 950 1, 790, 332
14,342
4, 670, 803 1, 610, 970
1, 037
273, 202
364, 270
91, 068
364, 270
41, 723, 680 1, 690, 341
9,187
329, 882
503, 258
92
"94,184
122, 263
28, 079
122, 263
13, 757, 283
876, 930
2,507
334, 500
337, 839
52
102, 730
128,538
25, 808
128, 538
12, 034, 541
953,008
1,861
348,916
348,462
47
116,092 I
93, 873
22, 219
116, 092
997, 404
9, 661, 319
1,293
193,432
248, 444
29
95, 348
116, 087
~20~ 739'
116,087
944, 546
8, 376, 976
989
211,164
190, 910
20
91,128
109, 359
18, 231
109, 359
7,190, 688 1, 011, 509
760
77, 218
92, 756
$2, 770
89, 986
15, 538
$7, 895
5, 709, 982 1, 010, 480
545
76, 927
89, 064
6,495
19, 440
82, 569
12,137
4, 976,179 1, 041, 956
433
85,143
9,568
96,127
24,173
86, 559
10, 984
4, 732, 516 1, 086,916
379
84,106
5,780
10, 734
92, 966
82,232
997, 981
8,860
4,184, 517
310
73, 353
18, 486
11,437
80, 333
68, 896
736, 758
3, 320,006
6,980
229
26,120
351, 731
95, 270
375, 930
280, 660
13,128, 308 4, 012,489
24,199
761
27, 035
307, 449
128, 553
320, 267
191, 714
8, 323, 669 2, 961,074
12, 818
372
1G, 831
321. 536
$3,612
167, 239
$8, 345
332, 902
$66, 751
157, 318
6, 632, 213 2, 532,301
242
7, 754
22,187
608, 591
387,107
9,979
17, 960
143, 690
628, 028
222, 961
9,817, 356 4, 422,968
283
9,458
505, 787
21, 280
10, 471
170, 260
372, 861
521, 360
13, 947
127, 219
6, 640, 691 3, 595, 379
150
5,102
310, 841
42, 499
339, 575
223, 512
4, 579
317, 465
14, 895
51,454
3, 321, 582 1, 891,036
61
2,045
348, 287
371, 650
4, 034
263, 498
42, 328
4,315
354, 047
48, 221
3,102, 599 1, 714, 900
48
1,726
343, 655
413, 466
329, 971
42, 596
6,658
416, 497
43, 930
3, 259, 241 1, 966, 346
43
1,362
1,669
of assets held for more than 2 years is 2included in net income, but capital net loss from sale of assets held for more t h a n 2 years and prior year loss
Nontaxable. Specific exemptions exceed net income.

O
Xfl

3
o
o

to
o

TABLE 15.—Individual returns, by States and Territories, distributed by income classes, showing the number of returns, net income, income
exempt from normal tax, tax before deducting tax credits, 4ax credits, and net tax—Continued
WISCONSIN—Continued
Income exempt from normal tax

Income classes

$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 3

Number
of re- Net income l
turns

29
20
25
6
1
1

$2,444,399
1, 892, 570
3, 059, 668
1,002,339
(3)
(3)

Dividends

Interest on
Capital net
Governgain from
m e n t obsale of
ligations
assets
not
held for
wholly
more t h a n
exempt
two years
from tax
$11,732
12, 840
4,236
2,739

$1,450,781
1,004,215
1, 792, 374
608, 218
(3)
(')

T a x before d e d u c t i n g tax credits

Normal

tax

Surtax

T a x on
capital
net gain
(12H per
cent)

T a x credits

Total

25 per cent
of tax on
earned net
income

12H per
cent on
capital
net loss

Net tax

w

$162,834
259, 508
215, 416
200, 818

$50, 424
32, 993
54, 344
10,458
(3)
(3)

$305, 049
232, 380
526, 416
179, 350
(3)
(3)

$18, 842
28, 065
26, 926
25,102
(3)
(3)

$374, 315
293, 438
607, 686
214, 910
3

()
(3)

$1,045
933
1,001
106
(3)

$10, 550
18,401
20,189

0

$362, 720
274,104
586, 496
214, 804
(3)
(3)

1

I

(3)
(3)

(3)
(3)

(3)
(3)

(3)
(3)

(3)
(3)

(3)
(3)

(3)
(3)

3
(3)
()

(3)

(3)

(3)

(3)

(3)

(3)

(3)

(3)

(3)

3, 826, 939

905, 236

2, 660, 001

13, 910

306, 065

332, 500

712, 475

216

496, 659, 728

51,302, 573

239,309

4,934,158

3,824,150

3, 618,275

606, 443

8,048, 868

621, 331

83, 484

7, 344, 053

Nontaxable 2
Taxable

78, 810
100, 465

150, 325, 842
346,333,886

7, 909,315
43,393,258

239, 309

4,934,158

3, 824,150

3, 618, 275

606, 443

8, 048, 868

621,331

83, 484

7, 344, 053

712, 259

WYOMING




O

w

3

179, 275

U n d e r $1,000 2 _ „ .
U n d e r $1,000

i—i

o

Total

$1,000 to $2,000 2 _
$1,000 to $2,000-_
$2,000 to $3,000 2_

in
H

(3)
(3)

1

H
>

1, 656
44
2 984
4 683
A, 560

$1,036, 823
28, 649
4, 702, 534
7, 008,949
11, 206,118

$56, 459
8,703
77 360
32 813
181.873

$430
„_..„

$430

$108

$322

42,983

.

42, 983

10, 746

32, 237

$2,000 to $3,000_ __ _.. .
$3,000 to $4,000 2
$3,000 to $4,000_
_.
$4,000 to $5,000 2
$4,000 to $5,000 _
.
$5,000 to $6,000 2
$5,000 to $6,000
_$6,000 to $7,000 2
$6,000 to $7,000
$7,000 to $8,000 2
$7,000 to $8,000
$8,000 to $9,000 2
$8,000 to $9,000_ ___
$9,000 to $10,000 2
$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 $100,00 _ ___ .$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 3 _ _ _
Total
Nontaxable 2
Taxable

2,642
863
2, 825
98
1,630

6,734,510
2, 942, 574
9, 833,458
505, 252
7, 299,999

89, 390
143, 871
153, 809
115 213
221, 567

42, 730

42, 730

10, 682

32, 048

46,919

4P 919

11,730

35, 189

46, 325

46, 325

11,581 1

34. 744

262
4
185
3
98
1
86

1, 430, 478
26, 068
1,198, 751
22,953
728, 061
8,632
728,631

49, 870
45, 227
79,106
21, 253
53, 615
8,400
41,927

12, 783

12 783

2, 857 i

12, 667

12, 667

2,419

59
53
39
30
25
16
49
23
8
11
2
3
1

557,934
553,925
449, 296
373 333
337, 526
232 887
850, 552
516, 609
215, 649
375, 760
89, 487
163,139

62, 886
121,328
52, 230
51 665
97,037
56 069
270, 722
171,721
145,973
102,106
37, 790
43, 028

8,388

$45
?34
4,234
2.377
492
191 1

(3)
(3)

8

$15
5 491
2.928
(3)
3

()

8,388

1 304

7,084

11, 207

•(8)

2
1

9 926
10 248

11,207

1 473

9,734

7,985
8.971
9,105
8 901
7,249
5 719
25,981
18, 585
8 156
28. 817
7 519
10, 618

1,117 (
1, 228
1, 275
551
583
310
1. 084
' 478
172
374
90
81

6,868
7,743
7, 830
8 350
6,666
5 409
24,897
18,107
7,984
28,443
7,429
10,537

7, 985
8,741
8, 549
8 191
6, 404
4 901
19, 559
11, 343
2,929
14, 022
2,116
2,852
(3)

$230
556
710
845
818
6.422
7, 242
5, 227
14,793
4,717
7, 400

686
366

()

3

()

3

()

()

()
»

3

3

o

3

3

()
O

1

22,947
10,169
12, 778

3

()

593,316
60, 751,853
20, 450,954
40, 300, 899

3

()

88. 310
2, 681, 321
649, 656
2, 031, 665

3

()

3

()

()

()

3

c)

3

()

C )

5,657
13. 230

179, 582
188, 016

17, 288
339, 312

62, 782
111, 742

22, 447

102, 517
474, 555

225
60, 468

414, 087

13, 230

188, 016

339, 312

111,742

23, 501

474, 555

60, 468

c

i^

102, 292

23, 501

414, 087

1 Capital net gain from sale of assets held for more than 2 years is included in net income, but capital net loss from sale of assets held for more than 2 years and prior year loss
2
3
are not deducted.
Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayer.




CO
tr1
g
H
Cc
Q
o
W

to

272

STATISTICS OF INCOME

TABLE 16.—Individual returns, by States and Territories, for the years 1916 to
1924—Number of returns, net income, and tax
UNITED STATES
Net income

Tax

Number of
returns

Year

Total
1916 i
1917
1918
1919
1920
1921
1922
1923. __
1924 __

!
i
I
!
!
i
i

:

Average

Total

$6, 298, 577, 620 $14,412. 00
3,931. 00
13, 652,383, 207
3, 599. 00
15, 924, 639,355
3, 724. 00
19, 859, 491, 448
3, 269. 00
23, 735, 629,183
19, 577, 212, 528
2, 939. 00
21, 336, 212, 530
3,143. 00
24,840,137,364
3, 227. 00
25, 656,153, 454
3, 481. 00

437,036
3,472,890
4,425,114
5,332,760
7,259,944
6,662,176
6,787,481
7,698,321
7,369,788

$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
704, 265, 390

Average
$397. 00
199. 00
255.00
238. 00
148. 00
108. 00
127. 00
86. 00
96. 00

ALABAMA
2,097
21, 844
38,988
40, 789
52,984
43, 009
43,612
51,049
47,591

1916
1917.
1918.
1919.
1920.
1921
1922
1923
1924

$18, 469, 010
73, 508, 562
121,250,953
133, 470, 965
156, 604, 933
117,108,806
126,908, 473
159,064, 390
159, 918, 982

$8,807.00
3,365. 00
3,110. 00
3, 272. 00
2, 956. 00
2, 723. 00
2,910. 00
3,116. 00
3, 360. 00

$175, 989
2, 023, 984
4, 431, 563
4, 668, 465
4, 482, 805
2, 713, 826
2, 892, 298
2, 840, 975
2, 771, 221

$84. 00
93.00
114. 00
114.00
85.00
63. 00
66.00
56. 00
58. 00

$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

$191,519
1, 019, 262
1, 724,116
1,816, 899
1,325,905 j
516, 637
687,026
603,100
511,987

$193. 00
83.00
126. 00
89.00
53.00
28.00
34. 00
26.00
24. 00

$7,842. 00
3, 828. 00
3,704. 00
3, 687. 00
3, 098. 00
2, 738. 00
2,982 00
3, 068. 00
3,107. 00

$157,513
1, 848,177
3, 269,477
4, 237, 673
3, 208, 450
1,866., 164
2,314,409
2,050,416
1,458,499

$70. 00
104. 00
159. 00
126 00
86. 00
55. 00
72 00
57. 00
41.00

$228, 324, 945 $10, 766. 00
632. G08, 546
3,471. 00
701, 850, 380
3,399. 00
981,170,94.1
3,679. 00
1,329,000,594
3,348. 00
1,168,021,448
3,025. 00
1,357,521,521
3,225. 00
1,697,902,803
3,283. 00
1,741,063,671
3,406. 00

$3, 595, 636
20, 355, 424
36, 070, 925
48, 983, 856
50, 447, 505
36, 438, 432
43, 778,932
39,95S, 780
37, 880, 658

$170. 00
112. 00
175. 00
184. 00
127. 00
94. 00
104. 00
77.00
74. 00

ALASKA
1916
1917
1918
1919
1920
1921
1922
1923
1924

$1,878, 419
10, 549, 506
15, 434,987
18, 862, 034
19, 400,775

243
4,570
7,606
9,427
9,899

1
_
_
2
2.
2
2

___
!
ARIZONA
994
12,264
13,701

1916
1917
1918
1919
1920
1921
1922
1923
1924

20,495 I
24,812
18,477
20,079
22,899
21,301

!
j
!
I

$11,777,241 $11, 848. 00
39, 635, 508
3, 232. 00
41, 579, 450
3, 035. 00
61, 434, 347
2, 997. 00
67, 280, 486
2, 712. 00
48, 310,197
2, 615. 00
48, 459, 738
2, 413. 00
59, 526, 474
2, 599. 00
58, 273, 049
2, 735. 00

ARKANSAS
1916 i
1917
1918
1919
1920
1921 _ _
1922
1923
1924
.

2,255
17,839
20, 612
33,556
38,113
33,830
32, 072
35, 788
35,484

$17, 683, 678
68, 296, 287
76,354,037
123,704 361
118,060,710
92, 616,903
95,625 678
109, 793, 634
110,255,418

CALIFORNIA
19161
1917
1918
1919
1920
1921
1922
1923
1924

i
!
;
'

.

,

21,208
182,232
208,471
266,720
396,973
386,082
420,923
517,109
511,218

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.
9
Included in the State of Washington.




273

STATISTICS OF INCOME

TABLE 16.—Individual returns, by States and Territories, for the years 1916 to
1924—Number of returns, net income, and tax—Continued
COLORADO
N e t inc ome

Tax

' Number of
1 returns

Year

Total
1916 i
1917.
1918
1919
1920.
1921
1922
1923..
1924

-:
:
;

:

4 435
40,627
54 160
57 526
74,198
69 676
67,463
72,366
73,350

$53,
137,
159,
191,
219,
174,
184,
200,
205,

854,
853,
487,
001,
277,
490,
572,
572,
087,

Average

Total

Average

130
875
951
999
184
980
407
724
973

$12,143. 00
3, 393. 00
2, 945. 00
3, 320. 00
2, 955. 00
2, 504. 00
2, 736. 00
2, 772. 00
2, 796. 00

$1, 055, 758
5, 184,948
5, 844, 925
7,196, 593
6, 766, 900
3, 862, 862
4, 869, 555
3, 267, 732
3, 162, 736

$238. 00
128. 00
108. 00
125. 00
91.00
55.00
72.00
45.00
43.00

$133, 858, 341
249,186, 724
295, 617, 840
347, 929, 674
451, 737, 702
343, 017, 180
401, 720, 143
473, 804, 719
478, 174, 249

$13, 781. 00
3, 865. 00
3, 418. 00
3,151. 00
3, 048. 00
2, 783. 00
3,128. 00
3,162. 00
3, 334.00

$2, 824, 846
10, 595, 737
17, 690, 343
16, 833, 829
15, 774, 598
10, 633, 045
13,130, 562
11, 199, 184
12, 593, 904

$291. 00
164. 00
205. 00
152. 00
106. 00
86.00
102. 00
75.00
88.00

$42,941. 00
7,029. 00
4, 723. 00
3, 917. 00
2,938. 00
2, 749. 00
3, 149. 00
2, 978. 00
3, 397. 00

$3, 695, 605 $2, 746. 00
1,164. 00
9, 350, 461
699. 00
7,158, 522
467. 00
7, 495, 453
112.00
2,122, 025
81.00
1, 284, 365
107. 00
1,833,712
73.00
1, 402, 093
128. 00
2, 432, 617

CONNECTICUT
1916 1
1917
1918.
1919
1920
1921.
1922
1923
1924

--

•

._
.

9 713
64 472
86,489
110 409
148 195
123, 269
128 431
149 820
143,406

DELAWARE
!
I

1916! - . 1917
1918
1919
1920
1921
1922
1923
1924.. . .

.
1
!
;
I
!

1,346
8 032
10,239
16 059
18 937
15,889
17 141
19,202
18,892

DISTRICT
1916 x
1917
1918
1919
1920
1921
1922
1923
1924

i
1
1
1
1
i

6 808
33, 737
50,776
88 616
109,730
89 966
77,923
75 796
77 836

$57,
56,
48,
62,
55,
43,
53,
57,
64,
OF

798,
459,
358,
901,
633,
676,
981,
186,
179,

410
176
031
249
321
893
068
685
747

COLUMBIA
$67, 334, 621
113,499,332
154, 963, 835
234, 959, 904
299, 802, 574
248 345 804
231,328,789
2«4, 622 234
253 312 953

$9,
3,
3,
2,
2,
2,
2,
3
3,

891. 00
364. 00
052. 00
651. 00
732. 00
760 00
969. 00
755.00
254. 00

$9,
8,
3,
3,
3
2,
3,
3,
3,

781.
546.
334.
451.
343
830.
179.
155.
902.

644
820
200
833
632
564
587
050
861

$157. 00
133. 00
174. 00
100.00
86.00
86.00
107. 00
106. 00
74, 00

$322, 636
1,584,917
2, 367, 463
4, 363, 089
5 242 705
2, 929, 409
4, 059, 859
3, 693, 955
7, 229, 272

$181. 00
103. 00
124. 00
140. 00
124. 00
69. 00
98.00
74.00
112.00

$378, 062
3 250 342
7,077 184
9, 134, 092
7, 697, 693
3, 892. 645
4, 557. 769
3 766 159
3, 398, 860

$110.00
85.00
181.00
155. 00
105. 00
57. 00
65. 00
52 00
54. 00

$1, 068,
4, 499,
8, 832,
8, 869,
9, 468,
7, 704,
8, 336,
8,083
5, 765,

FLORIDA
1916 i
1917
1918
1919
1920
1921
1922
1923
1924

1 779
] 5, 336
19 102
31,107
42 110
42 249
41, 53 L
49 591
64 306

------

$17 401 202
54, 378, 496
63, 681, 4 0i
107, 302, 976
1 A] iO5 124
111), 557 316
132,047,020
156, 500, 260
250, 963, 654

00
00
00
00
00
00
00
00
00

i

GEORGIA
1916
J_Q]7
1918
1919
1920
1921
1922
1923
1924

1

1

_

-

'
i

3 444
38 2f<9
39 073
58 930
73, 325
67,719
69 988
71 341
62,651

S3-? 092 965
137 775 (U2
MS 366 439
2] 9. 471,959
228,619,716
ISO, 311, 466
199 432 531
222 8cSS 344
210, 908, 421

$9, 580. 00
3 601 00
3 797 00
3, 724. 00
3, 118. 00
2, 663. 00
'> 850 00
3 124 00
3, 366. 00

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.




274

STATISTICS OF INCOME

TABLE 16.—Individual returns, by States and Territories, for the years 1916 to
1924—Number of returns, net income, and tax—Continued
HAWAII

Tax

Net income
I Number of
returns

Year

Total
1916 1
1917
1918
1919 .
1920 . . .
1921
1922 . . .
1923
1924

__„
:
!
i
!

Total

Average

$17,799.00
6,991.00
4,728. 00
4,076. 00
4, 052. 00
3,296.00
3,201.00
3,448. 00
3, 745. 00

$366,802
1,174, 831
1, 857,352
2,145,194
4,075,539
1,451,776
1,387,398
1,319,276
1,481, 883

$321.00
375.00
438.00
264.00
297.00
126.00
120.00
106. 00
120. 00

$10,486. 00
2,831. 00
2,907. 00
3,053.00
2, 617. 00
2,165. 00
2,190. 00
2,335. 00
2,439.00

$140,496
839,646
1,493,518
1,475,023
1,086, 614
493,658
478,706
426,196
261,008

$186. 00
51.00
78.00
69.00
42.00
21.00
20.00

$12,906. 00
3, 505. 00
3,424. 00
3,938. 00
3, 386. 00
2,999.00
3,137.00
3, 359. 00
3,699. 00

$10, 947,250
49,103,261
84, 560, 642
99,398,236
85,409,203
68,574,351
77,196,407
62, 880,129
66, 583,239

$292.00
154.00
230. 00
235.00
157.00
112.00
126.00
93.00
102. 00

$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 00
461,717,343
2, 944. 00

$1,165,961
5, 978, 782
11,456, 898
13, 541,245
15, 780,124
8,973,653
9, 578, 511
7, 882,768
6, 655, 560

$166.00
70 00
110.00
104. 00
83.00
60.00
62.00
44 00
42.00

$518, 845
5,445,816
15,928,158
15,807,707
18,776,990
5,837, 960
5, 466,397
4,126,470
3,123,808

$61.00
47.00
134.00
118.00
102.00
52.00
41.00
30.00
28.00

$555, 943
5,428,495
7,880, 244
9,138, 315
8, 351,393
3, 392,429
3,246,097
2,118, 957
1,918,019

$130. 00
86.00
122. 00
120. 00
84.00
38.00
37.00
24.00
23.00

$20,362,022
21, 888, 755
20,054, 940
33,164, 366
55, 572, 896
37, 840,014
37,122, 696
42, 829,250
46, 395, 290

1,144
3,131
4,242
8,136
13,715
11,481
11,597
12,421
12,387

Average

IDAHO
1916 1
1917
1918
1919
1920
1921
1922.
1923
1924

...
.

. _

756
16,414
19, 249
21,448
25, 755
22, 976 •>
23,369
25,012
21,436

$7, 927, 064
46,465, 514
55, 954, 296
65,472, 540
67, 391, 639
49, 737, 718
51,166, 793
58, 393, 333
52,301,491

17.00
12.00

ILLINOIS
37, 525
319,497
366, 918
422,229
542,467
611, 558
614,449
676,489
652, 501

1916 1
1917.
1918.
1919_
1920.
1921.
192219231924.

$484,290, 833
1,119, 960, 600
1,256, 309,485
1,662,796,441
1, 836, 956, 942
1, 833, 920,436
1, 927, 637,451
2, 272, 960,122
2,413, 605,350

INDIANA
1

1916
1917
1918 . .
1919
1920
1921
1922
1923
1924.. .

.

.

7,004
85,021
104,581
130,383
189,587
150,300
153,469
178,831
156,845

.

!
i
i
!
;
1

IOWA
1916 i
1917
1918..
1919
1920
1921
1922
1923
1924

_. .

._
_.__
_

8,497
114,970
118, 933
133,796
183,398
111,483
131, 870
135,864
110,404

$65,604,874 , $7, 721. 00
337,283,861 I 2,934.00
450,267, 585
3, 786. 00
527,163,054
3, 940. 00
631,560,789
3,444.00
313, 762, 935 2, 814.00
359, 562, 822 2,727.00
363,242,331
2, 673. 00
298, 734, 381 2, 706. 00

KANSAS

1916 »
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.

4,290
63, 065
64,794
76,451
99, 255
88, 785
86, 915
8G, 291
84,080

$39,638,465 i
202,159,002 |
218,524,054 i
264,971,649 !
306,413,429 I
217,237,297 |
211,061,984 1
215,346,538 !
203,034,515

240. 00
206.00
373.00
466.00
087. 00
447. 00
428.00
495. 00
415.00

1
T h e figures for 1916 are compiled from returns reporting net income of $3,000 a n d over, whereas for t h e
subsequent years they are from returns of $1,000 and over.




275

STATISTICS OF INCOME

TABLE 16.—Individual returns, by States and Territories, for the years 1916 to
1924—Number of returns, net income, and tax—Continued
KENTUCKY

Tax

N e t income
N u m b e r of
returns

Year

Total
1916 1
1917
1918 .
1919..
1920
1921..
1922
1923
1924

3,887
34, 692
47, 098
59,332
78, 258
69, 496
69, 666
79', 091
72,119

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
238, 094, 411
3, 301. 00

Total
$384, 497
2,943,196
7, 918, 960
7, 595, 384
7, 292, 098
4, 297, 470
4, 676, 804
3, 723, 960
3, 805, 669

Average
$99. 00
85.00
168. 00
128. 00
93.00
62.00
67.00
47.00
53.00

LOUISIANA

4,517
32, 317
33, 432
52, 871
69, 340
67, 960
66, 972
67, 440
67, 658

1916 i
1917..
1918..
1919..
1920.
1921.
1922.
1923.
1924..

$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. 00
221,133, 422
3, 268. 00

$778, 693
4,936, 825
9, 353, 518
12, 888, 655
9, 626, 591
5, 304, 522
5, 353, 574
4, 438, 454
3, 528, 511

$172. 00
153. 00
280. 00
244. 00
139. 00
78.00
80.00
66.00
52.00

$371, 367
2, 467, 852
4, 263, 003
4, 468, 876
4, 892,419
3,974, 861
3, 896, 892
2, 785, 696
2, 568, 353

$132. 00
144. 00
170. 00
129. 00
103. 00
90.00
91.00
58.00
61.00

$2, 405, 523
12, 325, 524
20, 252,137
21,931,984
20, 257, 233
14, 537, 303
15, 363, 765
11, 540, 437
12, 073. 312

$249. 00
216. 00
253. 00
254. 00
188. 00
129 00
139. 00
90.00
96.00

MAINE

19161
1917
1918
1919
1920...
1921
1922
1923
1924 . ..

.
.

. . .
.

2,823
17,112
25,104
34, 578
47, 717
44, 397
43, 041
48, 435
42, 254

$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
2,952. 00
135. 221, 259 3, 200. 00

MARYLAND
[

1916
1917 . .
.
1918
1919
1920
1921
1922
1923
1924

.. ..
.
_

. .

9,674
56,954
80, 085
86, 373
108, 000
112,963
110,896
127, 770
126, 226

$121, 009,054 $12, 509. 00
244. 291, 849 4, 289. 00
287, 423, 572 3, 589. 00
330,111,972
3, 822. 00
390, 781, 048 3, 618. 00
368, 691,062
3, 264 00
386, 830, 235 3, 488. 00
401, 259, 584 3,140. 00
467, 225, 699
3, 701. 00

M ASSA C HUS E TT S

1916 i
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.

32, 291
156, 111
209, 786
268, 307
401, 770
388, 442
397, 241
415,100
378, 049

$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, «94
3, 404.00
1, 320,156, 959
3, 492. 00

$10,892,685

44, 478,907
81, 307, 340
86, 566,938
69, 368,994
46, 534, 644
57, 781, 194
42, 527,993
40, 857, 137

$337.00

285. 00
388. 00
323. 00
173. 00
120. 00
145. 00
102.00
108.00

MICHIGAN
1916 1
1917
1918
1919
1920
1921
1922
1923
1924

._.

11, 448
111, 562
135, 349
181, 662
305, 075
250,147
267,953
350,072
323,733

$162, 533,104 $14,198. 00
387,824,910
3, 476. 00
415, 313,164
3, 068. 00
665, 475,193 I 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 j
2,976. 00
1,045,850.046 I
3, 231. 00

$3, 340, 682. $292. 00
15,159, 388
136. 00
22, 336, 385
165. 00
55, 958, 378
308. 00
40. 493, 261
133. 00
24,197, 840
97.00
34. 965, 003
130. 00
28,051.017
80.00
30,983, 705
96.00

1
The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for the
ubsequent years they are from returns of $1,000 and over.




276

STATISTICS OF INCOME

TABLE 16.—Individual returns, by States and Territories, for the years 1916 to
1924—Number of returns, net income, and tax—Continued
MINNESOTA
Net income
Number of
returns

Year

19161
1917
1918
1919
1920
1921
1922
1923
1924

.

_
.

Total
$93,201,384
275, 510,103
291,074, 629
383, 920, 683
453, 212, 241
340, 833, 699
348, 740. 625
372, 376, 782
375, 588, 940

7,556
80, 009
84,515
123, 914
154,118
124, 501
122, 885
134,360
128, 237

Average

Tax
Total

Average

$12,335.00
3,443.00
3,444.00
3, 098.00
2,941.00
2, 738.00
2, 838.00
2, 771. 00
2, 929. 00

$1, 553, 282
8,356,172
15,262, 760
15, 696, 465
15,169, 869
8, 697,117
9, 419,301
7,083, 527
6, 720, 567

$206.00
104.00
181. 00
127.00
98.00
70.00
77.00
53.00
52.00

$10,300.00
4, 015.00
3, 525.00
4, 254.00
2, 996.00
2, 347.00
2,862.00
2,998. 00
3,037. 00

$195,054
2, 252, 612
3, 542, 849
5, 634, 901
2,495, 207
1,069,136
1,803,632
1,685, 439
1,155, 729

$135.00
146.00
178.00
237.00
89.00
42.00
67.00
61.00
42.00

$2, 373, 327
10, 880, 241
20, 716, 692
22,146, 510
21, 877, 701
14, 660,351
15,972,706
13,085, 218
12,373, 492

$183.00
119.00
187.00
177.00
136.00
85.00
92.00
68.00
66.00

$10, 809.00
2, 835.00
2, 614.00
2, 545.00
2,400. 00
2,209.00
2, 205.00
2, 318.00
2, 437. 00

$304,448
1, 548, 582
3,012, 902
2,413, 463
2, 033,190
1,051,863
1, 029,195
721, 406
731, 111

$169.00
54.00
87.00
57.00
45.00
29.00
27.00
17.00
17.00

$8, 530.00
3,055.00
3,186.00
3,291.00
3,135.00
2, 504. 00
2, 636.00
2, 766. 00
2, 847. 00

$347, 778
5, 285, 238
9, 373, 582
8, 639, 003
8, 363, 305
3,328,145
3,165,433
2, 534, 257
1, 848,121

$81.00
64.00
98.00
99.00
86.00
46.00
47.00
36.00
28.00

$7, 692. 00
2,480. 00
2, 512.00
2, 390.00
2, 441.00
2,310.00
2, 304.00
2, 456. 00
2, 582. 00

$18, 505
241, 944
412, 342
435, 002
390, 077
329,296
258, 732
241,291
184, 334

$51. 00
37.00
58.00
50.00
38.00
34.00
27.00
23.00
17.00

MISSISSIPPI
1,440
15,382
19,949
23,804
28,022
25,614
26,897
27,851
27,213

1916 1
1917.
1918
1919
1920 "
1921
1922
1923
1924. . -

i
!
1
i
i
!
!
!

$14,831,796
61,763,713
70,323,185
101,262,053
83,954,352
60,104,438
76,981,743
83,494,009
82,652,945

MISSOURI
12,956
91, 608
110, 890
125, 248
162,199
172, 519
173, 728
192, 282
186, 784

1916 1
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.

$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
3,148. 00
632, 532, 962
3, 386. 00

MONTANA
19161
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.

1,801
28, 646
34, 464
42, 593
45, 557
36, 907
38,044
42, 809
44,011

1916 1
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.

4,286
82, 472
96,049
87, 344
97, 729
71, 853
67, 503
70, 545
66, 512

1916 1
1917
1918
1919
1920
1921
1922
1923
1924

364
6,623
7,097
8,740
10, 381
9,719
9, 723
10, 467
10, 664

$19, 467, 019
81, 207, 992
90,091, 830
108, 380, 657
109, 348,194
81, 527, 662
83, 903, 851
99, 255, 947
107, 241, 911

NEBRASKA
$36, 559, 607
251, 988, 895
306, 053, 565
287, 457, 592
306, 362, 706
179, 905. 513
177, 969; 193
195,152, 562
189, 371, 665

NEVADA

.

$2, 799, 775
16. 423, 316
17, 826, 669
20, 887,132
25, 337, 934
22, 455, 508
22, 397, 460
25,711,611
27, 534, 276

i T h e figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for t h e
subsequent years they are from returns of $1,000 and over.




277

STATISTICS OF INCOME

TABLE 16.—Individual returns, by States and Territories, for the years 1916 to
1924—Number of returns, net income, and tax—Continued
NEW HAMPSHIRE

Year

Number of

Total
1916
1917.
1918.
1919.
1920.
1921
1922.
1923.
1924

1,735
10,809
17,317
25, 601
35,983
32, 410
31, 787
36, 876
31, 532
NEW

1916 !
1917.
19181919,
1920.
1921.
1922_
1923.
1924.

19, 701
134, 960
185, 706
231, 757
296,989
269, 096
301,834
293, 503
299, 904
NEW

1916
1917
1918
1919
1920
1921
1922
1923
1924

813
11,616
13, 084
10, 757
13, 656
11, 780
11,553
12, 202
11,595

Tax

me
Net income

j returns

$19, 557, 542
42,843, 296
56, 889, 284
78, 565, 318
100,431, 539
82, 352,496
85, 577,058
104, 852,122
94,132,914

Average

Total

Average

$11, 272. 00
3, 964. 00
3, 285. 00
3, 069. 00
2, 791. 00
2, 541. 00
2, 692. 00
2, 843. 00
2,985. 00

$258,173
1,517,183
2, 827, 724
2, 811, 830
2, 720, 793
1, 759, 290
2,133,631
1, 643,150
1,377, 393

$149. 00
140. 00
163. 00
110. 00
76.00
54. 0C
67.00
45.00
44.00

$12,896. 00
3, 861. 00
3, 517. 00
3, 575. 00
3, 293. 00
3,184. 00
3, 420. 00
3, 580. 00
3, 926. 00

$5, 545, 231
25, 710,042
43,109, 648
47, 321, 422
43, 275, 477
33, 258, 294
40, 982, 616
30, 552, 642
31, 941,148

$281. 00
191. 00
232. 00
204. 00
145. 00
124. 00
136. 00
104.00
107.00

JERSEY
$254, 068, 880
521, 042,424
653,112, 589
828,428, 672
977, 853, 627
856, 856, 058
1,032, 262, 375
1, 050, 741,177
1,177, 421, 081
MEXICO

$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. 00
31,951,117
2, 756. 00

$83,
713,
989,
774,
612,
351,
383,
337,
223,

935
829
825
470
573
629
750
354
842

$103. 00
61.00
76.00
72.00
45.00
30.00
33.00
28.00
19.00

NEW YORK
1916
1917.
1918.
1919.
1920
1921.
1922.
1923.
1924_

93,155
489, 089
559, 753
683, 085
1, 047, 634
1, 066, 637
1,102, 748
1, 221, 654
1, 215, 640

$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
4, 232.00
5,144, 766,182

$77,970, 521
251, 785, 795
354,263,417
399, 792,351
286, 607, 280
210, 768,379
273, 960, 079
192,311,565
236, 774, 567

$837. 00
515. 00
633. 00
585. 00
274. 00
198. 00
248. 00
157.00
195.00

$560, 970
2, 747, 673
5, 575,001
10,010,348
9, 620, 675
3, 760,499
4,908, 611
4, 767, 257
3, 777, 873

$254. 00
120. 00
256. 00
269.00
203.00
85.00
85.00
70.00
59.00

$66,344
936, 862
2, 219,954
1, 360, 509
1,105,801
485, 783
453, 219
276, 288
268,090

$56.00
45.00
76.00
50.00
46.00
26.00
24.00
15.00
14.00

NORTH CAROLINA
1916
.1917191819191920.
1921.
1922.
1923.
1924.

2,207
22,977
21, 738
37,185
47, 342
44,161
58, 009
68,191
63,864

$24, 825, 826 $11,249.00
84, 220,131
3, 665. 00
89,748,811
4,129. 00
161, 613,467
4, 346. 00
163,799,837
3,460. 00
127,992,951
2, 898. 00
171,929, 259
2, 964. 00
206, 638, 618 3, 030. 00
200, 888,953
3,145. 00

NORTH DAKOTA
1916 !.
1918.
1919.
1920.
1921
1922.
1923.
1924_

1,176
20, 941
29,120
27, 375
24, 209
18,440
18, 750
18,054
19,160

$9, 219,055
61, 233, 723
89, 586,415
80,190,946
66,188,434
43, 032, 753
43, 767, 089
42,973,996
48, 689, 794

$7, 839. 00
2, 924. 00
3, 076. 00
2,929. 00
2, 734. 00
2, 334. 00
2, 334. 00
2, 380. 00
2, 541. 00

3
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.




278

STATISTICS OF INCOME

TABLE 16.—Individual returns, by States and Territories, for the years 1916 to
1924—Number of returns, net income, and tax—Continued
OHIO
Tax

Net income
Year

N u m b e r of
returns
Total

1916 i
1917
1918
1919
1920
1921__
1922
1923
1924

.

21,774
190,273
306,918
308,309
447,998
367,096
364,988
463,017
418, 048

Average

$318,822,511 $14, 642. 00
3, 891. 00
740,406, 422
3, 236. 00
993,314, 432
3,487. 00
1,075,115,926
3,142. 00
1, 407,388, 003
2, 888. 00
1,060, 027,926
3,120. 00
1,138,934, 714
3,148. 00
1,457, 696, 567
3,358. 00
1,403, 748, 590

Total

Average

$7, 722,306
31, 928,937
55,170, 252
56, 505,315
56, 285,168
33, 574,094
39,310,406
33,061, 877
32,061, 822

$355. 00
168. 00
180. 00
183. 00
126. 00
91. 00
108. 00
71.00
77.00

OKLAHOMA
2,539
48,758
46,818
61,500
81,785
69,381
72,063
70,189
63,357

19161
1917
1918
1919
1920
1921 _
1922__
1923
1024

$66,811,462
170,751,358
163,678,297
242,184,301
295,790,791
191,816,067
217, 555,604
221,293,177
211,271,658

$26, 314. 00
3, 502. 00
3, 496. 00
3,938. 00
3, 617. 00
2, 765. 00
3,019. 00
3,153. 00
3,335. 00

$4, 347, 797 $1, 712. 00
117. 00
5, 682, 493
7,649,280
163. 00
12,207,129
198. 00
166. 00
13,548,211
61.00
4,206, 507
89.00
6,414,336
3,909,926
56. 00
3,794,477 !
60.00

OREGON
1916 i.
1917__
1018
1919__ .
1920._
1921
1922 _ .
1923
1924

2,800
25,071
34, 592
49, 663
67,640
62,804
61,879
69,123
66, 669

$8, 917. 00
3,380. 00
3, 226. 00
3,347. 00
2,863.00
2, 541. 00
2, 606. 00
2,747. 00
2, 848. 00

$337,051
3,298,630
6,049, 987
8, 232, 437
6,649,011
4,951, 580
4,239,789
2, 891, 804
2,025, 068

$120. 00
132. 00
175. 00
166. 00
98.00
79.00
69.00
42.00
30. 00

$643,243,991 $15, 966. 00
4,147. 00
1, 360, 802, 293
3, 414. 00
1, 770, 848,133
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. 00
2, 548,132, 809
3, 572. 00

$17,612,739
79, 454, 848
137, 781, 370
128,195,161
118, 750,989
84, 660, 220
93, 573, 559
73, 266, 630
77. 873, 521

$437. 00
242. 00
266. 00
238. 00
177. 00
136. 00
159. 00
99.00
109. 00

$1,915,104
8, 805, 953
13,512,756
11, 234,132
11, 085,163
9,236, 328
9,351,580
6, G58, 089
0, 722, 491

Soil. 00
368. 00
410. 00
2S1. 00
220. 00
192. 00
187. 00
99. 00
138. 00

$24,968, 572
84,746,023
111,601,050
166,240,606
193,652,281
159, 574, 639
161, 225,232
189, 854,013
189, 884, 373

PENNSYLVANIA
19161
1917
1918
1919
1920
1921
1922 _
1923
1924

...

40,289
328,17 L
518,729
539,172
672, 746
621,103
587,770
740,478
713,427

RHODE ISLAND
1916
1917
1918
1919
1920
1921
1922
1923
1924

3, 745
23,927
32,921
39, 93(3
53,12S
48,057
50, 076
66,96.3
48,792

$65,257,163 $17,425.00 :
112,129,569
4,086.00
129,630,322
3,933.00
14'-, 109, 811
3,059.00
180, 303, 91)0
3,394.00
157,508,411
3,279.00 ;
171,409, GG9
3,423.00
214, 749, 002
3,207.00 |
191,556,190
3,926.00 I

SOUTH CAROLINA
1916 i
1917_
1918
1919_
1920 _
1921 _
1922.
1923 _

1,204 I
22, 321
20,239
37, 29i>
33,044
25,100
20, 830
28, 22.r

1924

28,090

1

$9,882 947 |
70,917,349
73, 855, 345
^2 SS 8)2
109, 240,
08,255 825
72, 755 770
87, 031 355
70,013 S80

208.00 I
177. 00 I
049.00 j
826.00
3,300. 00
2, 713. 00
2, 712. 00
3,083. 00
2, 834. 00

$77,198
1,815,909
2, 732, 593
5,192, 020
3? 236, 875
2-tr, 523
2o8, 305
1,555 315
727 402

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.




279

STATISTICS OF INCOME

TABLE 16.—Individual returns, by States and Territories, for the years 1916 to
192-4—Number of returns, net income, and tax—Continued
SOUTH DAKOTA
Tax

N e t income

Year

N u m b e r of
returns
Total

1916 l
1917
1918
1919
1920
192*
1922
1923
1924

*

39,
45,
38,
34,
21,
21,
21,
26,

971
654
505
614
670
681
465
928
506

$7, 474, 252
109, 794, 860
151,725,486
133,174, 792
103, 578, 036
47,087, 498
48,949,551
50,170, 861
66,124, 303

Average

Total

Average

$7, 697. 00
2, 769. 00
3, 334. 00
3, 449. 00
2,988. 00
2, 172. 00
2, 280. 00
2, 288. 00
2, 495. 00

$48, 563
1,171, 328
4, 139, 239
3, 124, 066
2, 228, 187'
524, 653
548, 688
350, 312
306, 097

$50. 00
30.00
91. 00
81.00
64.00
24.00
26.00
16.00
12.00

$9, 032. 00
3, 560. 00
3, 640. 00
3, 818. 00
3, 268. 00
2, 805. 00
3, 001. 00
3, 272. 00
3, 347.00

$413, 078
2, 794,197
6, 795, 268
9, 082, 054
7, 565, 009
3, 984, 051
4, 902, 612
4, 283, 805
3, 419, 535

$94. 00
89.00
178. 00
179. 00
116. 00
65.00
77.00
62.00
51.00

$2, 643, 697
13,447,453
21, 575, 479
32, 302, 280
25, 400, 849
12, 667, 894
14,119, 655
10, 678, 022
10, 235, 806

$251. 00
141.00
188.00
183.00
113.00
63.00
76.00
53.00
53.00

$167, 688
1, 364, 652
1, 347, 780
1, 270, 543
1, 506, 781
842, 904
955, 929
725,908
599,194

$133. 00
93.00
73.00
60.00
49.00
32.00
35.00
24.00
21.00

$365, 004
1, 459, 253
1, 821, 823
2, 074, 804
2, 259,129
1,155, 767
1, 573, 555
1, 332, 822
978, 252

$332. 00
201.00
183.00
153. 00
118.00
65.00
88.00
61.00
47.00

TENNESSEE
1916
1917
1918
1919
1920
1921
1922
1923
1924

4,414
31, 451
38, 232
50, 789
65, 054
60, 949
63, 555
69, 081
66, 981

$39, 867, 675
111, 964, 540
139,173, 691
193,909, 353
212, 600,105
170,969, 895
ISO, 723, 937
226,033,948
224,184,198

TEXAS
1916
1917
1918
1919
1920
1921
1922
1923
1924

10, 514
95, 416
114, 500
176, 547
224, 617
200,188
188, 865
200, 683
192, 735

$113, 278, 037 $10, 774. 00
350, 297, 337 3, 671. 00
392,975, 557
3, 432. 00
643,172, 301
3, 643. 00
720, 720,162
3, 209. 00
536, 897, 427 2, 682. 00
545,901, 576
2,921. 00
613,494, 900
3, 057. 00
638,109, 285
3, 311. 00

UTAH
1916!
1917191819191920.
1921.
192219231924.

1,259
14, 636
18, 517
21,164
30, 510
26,128
27, 325
30, 242
28, 685

$14, 281, 206 $11, 343. 00
3, 078. 00
45, 044,946
2, 833. 00
52,454, 404
2, 925. 00
61,913, 436
2, 697. 00
82, 278, 389
2, 400. 00
62, 713, 461
67, 744, 653 2, 479. 00
2, 643.00
79,943, 306
82, 088, 477 2, 862.00

VERMONT
1916
1917
1918
1919
1920
1921
1922
1923
1924

1,100
7,258
9,965
13, 569
19, 205
17, 746
17, 901
21, 752
20, 618

$14, 628,955 $13, 299. 00
29, 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. 979.00
63, 630, 620 3, 086.00

* 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.




280

STATISTICS OF INCOME

TABLE 16.—Individual returns, by States and Territories, for the years 1916 to
1924—Number of returns, net income, and tax—Continued
VIRGINIA
Tax

Net income

Number of
returns

Year

Total
1916 1
19171918..
19191920_
1921 19221923..
1924-

4,190
37, 951
51, 207
75, 966
92, 576
76, 257
71, 523
77, 451
71, 597

Average
464 $10, 076. 00
859
3, 443. 00
495
3, 380. 00
373
3, 260. 00
229
2, 951. 00
701
2, 732. 00
342
2, 898. 00
945
3,132. 00
514
3, 227. 00

Total

Average

$593, 304
3. 929, 273
7, 674, 725
9, 020, 237
7, 404, 201
4,161, 116
4, 919, 485
3, 669, 294
3, 313, 896

$142. 00
104. 00
150. 00
119.00
80. 00
55. 00
69.00
47.00
46. 00

$9,272. 00
3, 014. 00
2, 789 00
2, 851. 00
2, 359. 00
2,261. 00
2,439. 00
2, 587. 00
2,851.00

$776,470
4, 377, 754
9, 743,163
11,615,795
9,094, 764
4, 878, 295
5,148,477
3, 925, 801
3,231, 233

$145. 00
78.00
102 00
102. 00
61.00
42.00
42.00
29 00
23.00

$30,170,809 $11,717.00
3, 750 00
106,061,550
156,557,747
3, 203. 00
147, 949,092
3, 276. 00
2 987 00
287, 729, 460
207,157, 054
2, 752. 00
196, 777, 359
2, 831. 00
2,917 00
260,343, 202
226, 999, 720
3,025. 00

$416, 386
3,303, 285
5, 709, 295
5. 319,197
8, 517, 268
4, 579,113
4, 594, 653
3, 875,864
2, 796, 310

$162. 00
117 00
117.00
118. 00
88 00
61.00
66.00
43 00
37.00

$1, 253, 257
5, 716, 256
11,382,127
10, 901, 097
13, 232, 531
8, 971,044
9,126, 855
9,019,076
7,344,053

$152.00
81 00
120.00
103. 00
88.00
60.00
57.00
46.00
41.00

$67, 510
838,196
1,272, 692
1,444,063
1,161,320
783,257
687,062
520,769
414,087

$100.00
109.00
163. 00
79.00
47.00
35.00
31.00
22 00
18.00

$42,
130,
173,
247,
273,
208,
207,
242,
231,

216,
682,
104,
658,
235,
331,
277.
586,
055,

WASHINGTON
1916 l
1917
1918
1919
1920
1921 2
1922 2.
1923 2
1924 2

5,360
56, 322
95,422
114,322
148,067
115,593
123,216
136,057
138,181

. -. _

_

$49, 697,247
169, 727, 6] 5
266,096, 746
325,920, 733
375,979, 893
261,400, 721
300, 523, 342
351, 985,059
393, 961, 927

WEST VIRGINIA
1916 K.
193 7
1918 ._
1919-_ .
1920
1921._.
1922
1923
1924._

.

.

..
..

2, 575
28, 281
48, 876
45,168
96,326
75, 277
69,501
89, 263
75, 037

WISCONSIN
1916*
1917
19181919._
1920--.
1921
1922 _
1923
1924-

.

8,261
70,554
94, 704
105,793
150,452
148,457
160, 519
194, 050
179,275

$87,614,595 $10,606. 00
228,190, 253
3,234 00
3,064. 00
290,199, 685
337, 851, 344
3,194 00
436,436,810
2,901.00
379,754,222
2, 558. 00
401,670,058
2, 502. 00
547,039,928
2,819. 00
496, 659, 728
2,770.00

WYOMING
1916 l
1917- .
1918
1919_
1920
1921
1922
1923
1924 _

673
7, 663
7, 821
18,349
24, 594
22,413
21,943
23 246
22, 947

$6, 523, 787
28, 855,603
26,413,937
52,463,959
63,244,529
51,051, 629
48,826, 743
57,376,054
60, 751, 853

$9, 694. 00
3, 766. 00
3, 377. 00
2, 859. 00
2, 572. 00
2,278 00
2,225.00
2,468 00
2,647. 00

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.




281

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns, distributed by counties and by income classes, calendar year 1921+l
ALABAMA
County
Autauga
Baldwin
Barbour
Bibb
Blount
Bullock......
Butler
Calhoun
j
Chambers
Cherokee
Chilton
Choctaw
Clarke
Clay
Cleburne
Coffee
Colbert
Conecuh
Coosa
Covington
Crenshaw
Cullman
Dale
Dallas
D e Kalb
Elmore
Escambia
Etowah
Fayette
Franklin
Geneva
Greene
Hale
Henry
Houston

Total

114
170
232
185
45
82
216
1,063
179
38
103
43
144
27
30
85 i
644 I
128
29
287
54
174
87
1,466
95
178
271
893
100
84
107
65
131
55
397

er
in

102
156
210
170
40
73
156
35
91
39
127
26
27
71
584
108
26
261
47
155
77
1,332
82
158
241
826
87
75
85
53
114
44
353

$5,000

to

$10,000

$10,000
and
over

Countv

Jackson
Jefferson
Lamar
Lauderdale...
Lawrence
Lee
Limestone
Lowndes
Macon
Madison
5 1 Marengo
1
1 j! Marion
6 || Marshall
_ || Mobile
Monroe
4
Montgomery.
20
Morgan
6
Perry
Pick ens
12 i Pike
Randolph
2
7
Russell
3
St. Clair
28
Shelby
3
Sumter
3
Talladega
14 Tallapoosa
13 Tuscaloosa
3
Walker
2
Washington..
10
Wilcox
4
Winston
2
Miscellaneous
2
4
Total...

7
8
18
11
A

5
21
82
18
1
3 I
11
3
10
40
14
3
14
5
12
7
106
10
17
16
54
10
7
12
8
15
9
40

Total

Under
$5,000

$5,000 $10,000
to
and
$10,000 over
1
840
1
16
5
8
5
4
3
21
8'
1
4
165
3
154
6
4
3
19
2
5
1
3
1
12
4
44
18

115
23, 437
52
611
65
355
126
85
157
617
277
49
157
4,508
133
3,867
714
173
90
288
77
72
163
217
154
537
165
1,084
933
34
143
96

107
21, 249
49
552
51
316
112
76
137
544
246
46
148
4,030
116
3,416
677
156
82
243
71
64
155
204
139
487
146
962
864
30
125
95
21

7
1,348
2
43
9
31
9
5
17
52
23
2
5
313
14
297
31
13
5
26
4
3

47, 591

42, 881

3,105

1,605

Pima
Pinal _
Santa Cruz._.
Yavapai
Yuma
Miscellaneous

2,876
536
449
2,931
707
40

2,690
512
418
2,815
655
21

137
18
27
93
41
12

49
6
4
23
11
7

Total...

21, 301

20,008

1,009

284

461
197
222
121
31
922
38
470
351
177
157
225
19
333
2,132
175
148
298
233
63

16
13
15
10
1
99
2
15
23
8
5
21

10
14
38
15
78
51
4
10
10

ARIZONA
Apache
Cochise
Coconino
Gila.
Graham . __
Greenlee
Maricopa
Mohave
Navajo

150
2,777
865
2,547
151
354
5,468
402
1,048

143
2, 613
810
2,447
144
343
4,980
390
1,027

1
44
17
15

6
120
38
85
7
8
391
8
18

3
97
4
3

ARKANSAS
Arkansas
Ashley
._
Baxter
Benton
Boone..
Bradley
Calhoun
Carroll
Chicot
Clark
Clay.....
Cleburne
Cleveland....
Columbia
Conway
Craighead....
Crawford
Crittenden
Cross.
Dallas

715
300
68
389
136
262
78
121
280
335
232
55
38
220
72
1,001
420
267
284
205

669
279
65
364
129
245
70
115
255
312
214
45
34
200
52
943
408
249
277
184

38
14
1
20
4
11
4
3
19
19
16
9
3
14
18
50
11
10
5
15

i For method of compiling data, see page 12.




8
7
2
5
3
6
4
3
6
4
2
1
1
6
2
8
1
8
2
6 i

Desha..
Drew...
Faulkner.
Franklin
Fulton
_Garland
Grant
Greene...
Hempstead...
Hot Spring...
Howard
Independence
Izard
Jackson
._•
Jefferson
_.
Johnson..
Lafayette... . .
Lawrence
Lee
Lincoln,-,

34
121
14
7
18
16
3

33

282

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns, dis-

tributed by counties and by income classes, calendar year 192%—Continued
ARKANSAS—Continued
County
Little River..
Logan
Lonoke
Madison
Marion
Miller
Mississippi...
Monroe
Montgomery.
Nevada
Newton
Ouachita
Perrv
Phillips
Pike
Poinsett
Polk
Pope
Prairie

Under
$5,000

Total

154
203
318
16
14
918
1, 147
270
47
174
4
786
16
• 1, 315
49
487
98

149
186
281
15
13
829
1,067
249
47
159
3
682
16
1, 235
47
479
91
268
151

no a

157

$5,000 $10,000
and
to
over
$10,000

County
Puiaski
Randolph

Total

Under
$5,000

$5,000 $10,000
to
and
$10,000 over

14
1
64

39
26
3
1
40
21
1

Saline
Scott
Scarey
Sebastian . . . .
Sevier
Sharp
Stone . . . . .
Union
Van Buren
Washington
White
Woodruff
Yell
Miscellaneous

8,372
78
343
175
36
24
2, 341
246
20
13
3,184
9
521
360
249
145
35

7,644
71
318
167
33
22
2,110
231
19
11
2 921
470
339
230
133
8

475
6
19
5
3
2
154
11
1
2
174
1
38.
20
14
10
17

Total. -

4
14
30
1
1
50
54
18

59
2
8
6
21
6

1
3

1

35, 484

32, 584

2,030

870

Riverside
Sacramento...
San Benito...
; San Bernar1 dino
San Diego
San Francisco,
i San Joaquin..
San L u i s
Obispo
San Mateo
Santa Barbara . . _
Santa Clara..
Santa Cruz...
Shasta
Sierra
Siskivou
Solano
Sonoma
Stanislaus
Sutter
Tehama
Trinity
Tulare
Tuolumne...
Ventura
Yolo
Yuba
Miscellaneous
Total..

3, 692
12, 716
642

3,317
11,898
595

264
548
29

111
270
18

6,695
11,177
93, 707
9,338

6,142
9,949
82,922
8,696

374
846
6,124
420

179
382
4,661
222

1,553
5, 589

1,453
4,985

77
369

23
235

5,050
10, 207
2,192
1,521
295
2,355
5,105
3,677
3,026
687
697
57
4,521
966
3,291
1,585
1,022
423

4,454
9,162
2,021
1,473
284
2,280
4,949
3,415
2,856
657
668
54
4,318
940
2,956
1,468
943
105

367
673
135
36
10
63
130
192
121
22
17
3
161
17
228
86
63
197

229
372
36
12
1
12
26
70
49

42
9
107
31
16
121

511,218

462,430

30, 519

18,269

63
334
36, 756
23
131
194
99
5,342
1,139
323
60
221
562

61
323
33,939
23
129
191
97
4,965
1,098
302
58
220
553

2
9
1,764

2
1,053

j St. Francis

253
1
6
3
• 77

4

89
13
1
5
2
10

CALIFORNIA
Alameda
Alpine
Amador
Butte
Calaverns
Colusa
Contra Costa.
Del Norte
Eldorado
Fresno ._ _
_
Glenn
Humboldt
Imperial
Inyo
Kern
Kings
Lake
Lassen
Los Angeles..
Madera
Marin
Mariposa
Mendocino...
Merced
Modoc
Mono
Monterey
Napa
Nevada
Orange
Placer
Plumas

45,550
8
364
2,013
334
769
7,056
322
455
14, 700
710
4,250
2,365
519
8,165
1,089
282
1,296
200,240
778
3,805
265
1,801
2,117
279
28
2,721
1,192
1,089
11,800
2,271
799

41, 264
3
350
1,879
310
690
6,849
304
433
14,169
649
4,050
2,148
487
7,754
984
254
1,266
178,460
748
3,492
257
1,735
2,051
271
27
2,489
1,094
1,049
10, 971
2,198
785

2,779
4
11
96
14
46
153
12
17
363
45
133
165
23
312
77
18
21
13,373
28
210
5
52
54
8
158
75
29
599
56
11

1,507
1
3
38
10
33
54
6
5
168
16
67
52
9
99
28
10
9
8,407
2
103
3
14
12
1
74
23
11
230
17
3

12

COLORADO
Adams
Alamosa
Arapahoe
Archuleta
Baca
Bent
Boulder
CharTee
Cheyenne
Clear Creek..
Conejos
Costilla
Crowley

411
432
592
61
41
247
1,760
574
64
76
98
40




393
418
561
59
40
231

17
14
26
1

1,624
559
62

13
109
11
2

95
38
93

2
1
2

Custer....
Delta
Denver...
Dolores...
Douglas. _
Eagle
Elbert....
El Paso...
Fremont..
Garfield...
Gilpin
Grand
Gunnison.

1
2
2
221
32
17
2
1
8

156
9
4

283

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns, distributed by counties and by income classes, calendar year 1924—Continued
O OLO RAD 0—Continued

County

Hinsdale._ .Huerfano
Jackson
Jefferson
Kiowa
Kit Carson .
Lake
La Plata
Larimer
Las Animas..
Lincoln
Logan
Mesa
Mineral
Moffat
Montezuma. _
Montrose. . . .
Morgan
Otero
Ouray

Total

11
1,561
42
867
59
172
458
499
1,487
4,013
226
661
1,142
21
102
156
631
308
1,282
121

Under
$5,000

10
1, 520
41
832
53
165
419
481
1, 294
3,947
222
638
1,097
19
97
148
613
245
1, 230
121

$5,000 $10,000
to
and
$10,000 over
1
38
1
28
4
6
33
17
130
50
4
16
37

3
9
2
1
6
1
63
16
8
2

3
8
15
44

3
19

Under
$5,000

Total

County

Park
Phillips
Pitkin
Prowers
Pueblo
Rio Blanco ...
Rio Grande-Routt
Saguache
San Juan
San Miguel. Sedgwick
Summit.
Teller
Washington. _
Weld
Yuma . . . . . .
Miscellaneous

116
128
75
402
4,481
68
241
424
145
195
376
99
52
343
134
2,180
283
48

Total...

73, 350

o

$5,000

$10,000

to

and
over

$10,000
3
2
3
18
145
1
16
8
8
3
3
3
2
14
5
100
15
23

113
126
71
382
4,263 •
67
225
415
135
191
369
96
50
327
128
2,051
268
9

1
2
73
1
2
1
4
2
i
23
16
1,552

3,116

68, 682

CONNECTICUT
Fairfield
Hartford
_
Litchfleld
Middlesex
New Haven._
New London.

31,992
44, 565
5,391
3,596
43, 720
8, 355

28, 748
40, 658
4,845
3, 249
40, 248
7, 738

1, 767
2, 241
308
201
2, 102
398

1, 477
1, 666
i
238
!
146
| 1, 370
!
219

Tolland
_,.
Wrindham___*_
Miscellaneous.

1,865
3,767
155

Total...

143, 406

88

68
77
59

130, 773

7, 313

5,320

17, 439

837

616

1,731
3,548 •
8

66
142

DELAWARE

Kent...
New Castle...
Sussex..

2,171
14, 162
2,529

2,101
12,933
2, 397

49
668
107

21 1 Miscellaneous.
1
561 !
25
Total.._

30
18, 892

D I S T R I C T OF C O L U M B I A

City

Washington

Total

;

Under
$5,000

77, 836

$5,000 to
$10,000

and over

4,'761

2,314

70, 761

$10,000

FLORIDA

County

Alachua
Baker
Bay
Bradford
Brevard
Broward

Total

Under
$5,000

722
35
141
61
585
495

766
37
145
67
715
600

93921—26-




-19

$5,000

to

$10,000
29
1
3
4
73
60

$10,000
and
over | i
15
1
1
2
57
45

County

Calhoun..
CharlotteCitrus
Clay
Columbia.
Collier

Total

43 :
94
86;

Under
$5,000

$5,000 $10,000

to

$10,000

39 j 87 i
73 j ;
78 ;
205 1 •
9i

4
5
10
5
12

and
over

2
3
7
4

284

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns, distributed by counties and by income classes, calendar year 1924-—Continued
FLORIDA—Continued

County

Dade
De Soto
Dixie
Duval
Escambia
Flagler
Franklin
Gadsden
Glades
Hamilton.
Hardee
Hernando
Highlands
Hillsborough _
Holmes
Ilendry
Jackson
Jefferson
Lafayette
Lake
Lee
Leon
Levy
Liberty
Madison
Manatee
Marion.__ . . .

Total

12,140
249
8
14,162
1,967
31
72
267
23
58
156
81
141
9,816
31
6
144
47

14
686
420
305
115
19
83
682
549

Under
$5,000
10, 549
222
6
13, 281
1, 833
29
63
232
19
54
151
75
128
8,962
29
6
128
36
13
600
324
273
108
18
72
489
495

$5,000 $10,000
and
to
$10,000 over
811
19
2
578
89
1
6
16
2
3
3
5
8
469
1

780
8

13
6

3
5

1
65
48
23

21

6

10
104
* 39

303

45
1
3
19
2
1
2
1
5
385
1

48
9
1
1
1
89
15

County

32
19
5
3
128
5
74
233
247
18

29
18
5
3
115
4
73
212
239
12

4,249

3,927

46
32
131
23
141
181
61
28
31
78
15
151
17
28

42
31
112
20
131
167
58
24
28
74
14
132
16
26

6,761

6,153

399

379

106
991
18
74
23
661
94
181
24
13
331
3
126 i

91
925
16
71
22
623
82
157
21
11
284
2
114




1
1
13
7
3
202
3
1
12
2
8
5
2
4
1
4
1
17
1
380
20
1
7
51
1
1
1
22
10
15
2
2
20

Under
$5,000

$5,000 $10,000
to
and
$10,000 over

Monroe
Nassau.
Okaloosa
Okeechobee
Orange. . . . .
Osceola
Palm Beach..
Pasco
Pinellas
Polk
Putnam.. . . .
St. Johns
i St. Lucie
1 Santa Rosa.-_
: Sarasota
i Seminole
Suinter
i Suwanee
Taylor
Union
^ Volusia
Wakulla
Walton
I Washington..
: Miscellaneous

750
180
45
162
1,920
190
2,962
167
4,077
2,254
495
904
1,040
99
467
690
65

713
167
39
154
1,618
176
2,362
158
3,004
1,955
437
794
985
82
311
609
62

24
10
5
8
182
10
284
6
589
180
48
71
35
14
76

150

138

155
17
2,125
4
113
55
75

141
17
1,772
3
95
51
24

8
9

4
5

211

14
3
26

142
1
4
1
25

Total...

64,306

56, 592

4,397

3,317

GEORGIA
Appling
Atkinson
Bacon
Baker
Baldwin
Banks
Barrow
Bartow
Ben Hill
Berrien
Bibb
Bleckley
Brantley
Brooks
Bryan
Bulloch
Burke
Butts
Calhoun
Camden
Campbell
Candler
Carroll
Catoosa
Oharlton
Chatham
Chattahoochie
Chattooga...
Cherokee
Clarke
Clay
Clayton
Clinch
Cobb
Coffee
Colquitt
Columbia
Cook
Coweta
Crawford
Crisp

Total

Dade..
Dawson _
Decatur.
DeKalb.
Dodge.
Dooly
Dougherty
8 Douglas
1 Early..
3 Echols
120 Effmgham
1 Elbert
|
Emanucl
j
Evans
J
;
Fannin.
Fayette
i
Floyd
j
Forsyth
Franklin
2 I Fulton.
Gilmer
Glassock.
Glynn..
Gordon
2 Grady
228 Greene
Gwinnett....
Habersharn..
Hall
Hancock
Haralson
Harris
Hart
Heard
Henry
Houston
Irwin
Jackson
Jasper.
27 1 Jell Davis _.
1
1 i| Jefferson
3 ii Jenkins

48

13
3
1

120
4
316
484

119
10
39
20
3
80
33
1

285

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns, d
tribuied by counties and by income classes, calendar year 1024—Cc
Continued
GEORGIA—Continued

County

Johnson
Jones _ _ ._.
Lamar
Lanier
Laurens
Lee
Liberty.
Lincoln
Long
Lowndes
Lumpkin . _
McDuffie
Mclntosh
Macon
•_
_
Madison
Marion
Meriwetlier...
Miller
Milton
Mitchell
Monroe
Montgomery _
Morgan
Murray
Muskogee
Newton
Oconee
Oglethorpe___
Paulding
Pickens
Pierce.. _
Pike
Polk
Pulaski
Putnam
Quitman
Rabun
Randolph
Richmond
Rockdale

Total

16
20
87
5
186
11
21
15
9
482
3
36
27
105
40
21
131
13
3
109
69
14
131
11
2,413
166
11
15
39
51
74
280
40
44
4
49
95
3,941
37

$5,000 $10,000 :
and i
to
$10,000 over

Under
$5,000

2
1
7
1
12

13
17
78
4
171
10
19
11
9
441

31

27
26

1

1
i

36
18
124
13

6
1

105

1

9
2,164
155
11
24
15
33
42
68
258
34
43
4
42
89
3, 663
37

169
8

U nder
$5,000

Total

County

$5,000 ! $10,000
to
i aiKl
$10,000 ! over

I

Schley
Screyen
Seminole
Spalding
Stephens
3
Stewart
Sumter
Talbqt
Taliaferro
10
Tattnall
Taylor
TeKai:
Terrell
Thomas
Tiit
Toombs
I
Towns
Treutlen
! Troup
Turner
Twiggs
U nion
Upsori
"Walker.
80
"Walton
Ware
Warren.
Washington..
Wayne
Webster
Wheeler
White
Whit field
Wilcox
Wilkes
Wilkinson
Worth
Miscellaneous

15
51
34
323

1
2
2

91.
42
442
46
21
39
35
61.
95
376
132
89

J

89
£7
423
4C
20
38
29
55
91

15

1
13
4

2
1

I! S

3°7

29 I

l^i

:' I

8S
2

20
2
1

r

7
552

21
1
2

491

248
202
155
779
82
160
89
4

233
189
144
734
74
147
88
3
10
6
191
19
125

IK
43
52
82

Total... j 62,651

2
25
2

36
5
9

9
3
4
1

1
<
>

48
11

2, 041

56 : 784

HAWAII
Total

County

Hawaii

.12,387

"Under
$5,000

$5,000 to
$10,000

$1C,GCO
and o v t r

842

11,031

514

IDAHO

County

Ada
Adams
Bannock
Bear Lake
Benewah. . . .
Binieriiam

Total
2, 944
56
2, 888
284
504
375




Under
$5,000

j L
j $10>000

2,781 1
55 i
2,808 •

127
1
72

486

18

$10,000
and
over
36

County

Blaine
Boise
81 Bonner
2; Booneville
Boundary
Butte
.. _

Under
$5,0C0

To

168
212
632
636
265

1C4
2G*
SCO
593
260

$5,000 $10,000
to
$10,000 ovtr
4
23
12
9

10
1
2

286

STATISTICS OF INCOME

LIABLE 17.—Individual returns by States and Territories—Number of returns, distributed by counties and by income classes, calendar year 1924—Continued
IDAHO—Continued
County

O.nias Catfyon.
Caribou
Cassia
Clark
Ciearwater...
Custer
Kim ore
Franklin
Fremont
Gem
._
Gooding
Idaho
Jeft'erson
Jerome
Xootenai
Latah
Lenihi

!

(ftl'-.U1!1
$.'•,iV;0

T

94
l,0f)4
92
302
74
225
lift
708
256
280
186
262
183
1, 309
925
108

93
1, G-io
86
279
220
113
695
91
251
177
246
107
121
1,311
874
163

$5,000 $10,000
to
and
$10,000 over
1
21
4
20
2
5

7
2
3

12
1

1

8
14
5
12
48
48
5

1

County

Lewis
Lincoln
__
Madison
Minidoka
Nez Perce
Oneida
Owyhee
Payette
Power...
Shoshone
.
Teton
Twin Falls...
Valley
Washington..
Miscellaneous.

10
3

Total...

Total

Under
$5,000

172
174
158
162
879
52
78
188
86
2, 375
48
1, 248
125
265
17

163
168
154
159
833
50
77
183
85
2,250
46
1,177
122
260
2

21,436 !

20, 511

$5,000 $10,000
and
to
$10,000 over
9
3
4
3
39
1
I
5
1
96

7
1

29
2
13

58
3
4
10

1
5

776

149

93
49
88
260
336
66
323
45
29
35
11
25
29
16
43
96
25
39
569
28
53
33

33
18
22
118
147
8
130
22
7
17
3
2
3
2
20
35
4
15
329
12
16
9
1
2

ILLINOIS
Adams
Alexander
Bond..
]>oone_.
Brown
__
Bureau
Cplhoun
Carroll
Cass
Champaign. _
Christian.
Clark
...
Clay
Clinton
Coles
Cook
Crawford
Cumberland.
De Kalb
Dewitt
Douglas
Dupage
Edgar
E d wards 1...
Etnngham...
Fayette
Ford
—.
Franklin 4 _..
Fulton.'...
Gnllatin . L . Greene
Grundy
Hamilton
Hancock
iiardin
Henderson...
Henry L
lroquoSs.....
Jackson
Jasper!
Jeiierson
Jersey,
Jo Daviess...
Johnsoia
Kane..
Krmkakee
Kendall
Knox
Lake
LaSalle
Lawrence
Lee
Livingston..

3,011
1,004
230
499
120
1,485
80
789
1,021
3,465
1,595
278
208
508
1, 5S0
471, 6H5
531
85
1,631
1,056
673
8,004
704
. 73
317
-220
,635
2J918
l>062
73
595
679
63
653
57
150
2,049
799
1,234
94
523
233
614
90
11,779
2,247
237
2,934
7,772
5,438
595
1,276
1,679




2,711
901

207
62
9
464
23
HI
8
67
1, 404
73
7
752
24
3
961 :
45
15
265
109
3,091 ;
29
85
1,431 i
11
17
250 [
16
12
ISO
16
26
466
33
90
L, 457
418,042 32, 421 21,172
41
17
523
8
2
75
93
36
1 502 i
38
14
1,004 |
14
38
621 I
328
568
7, 108
16
54
634 !
3
4;
66 !
22
289 |
16
583 |
44
2, 344
57
996 I
50
67 !
6
566 |
26
628 !
40 i
2 '
61 I
27
617 j
7
49 i
4
145;
102
ll
694|
89
1, 202 !
62
87 |
7
465
52
262
15
582
27
87 i
3
10,907 |
578
294
141
2,050 !
56
13
4
270 j
2,724 I
139
71
6,653 I
562
557
4,993 !
321
124
527 !
43
25
1, 198 i
59
19
1,533 | 125
21

Logan
McDonough..
McHenry
McLean
Macon
Macoupin
Madison
Marion
Marshall
Mason
Massac
Menard
Mercer
Monroe
Montgomery.
Morgan
Moultrie
Ogle
Peoria
Perry
Piatt
Pike
Pope
Pulaski
Putnam
Randolph
Richland
Rock I s l a n d . .
St. Clair
Saline
Sangamon
Schuyler—
Scott
Shelby
S t a r k . . . :__
Stephenson...
Tazewell
Union
Vermilion
Wabash
Warren
Washington. _
Wayne
White
Whiteside.-..
Wrill
Williamson. _.
Winnebago.-Woodford
Miscellaneous.

1,121
824
1,975
4,232
4,978
2,822
7,691
1,364
v
395
527
201
309
494
298
1,257
1,227
285
993
9,161
646
548
384
26
408
134
750
204
6,071
9,173
1,493
8, 678
187
240
401
270
1,898
1,978
251
5, 294
402
800
210
130
197
1,565
6,994
2,514
7,571
834
4,561

Total...

652, 501

995
757
1,865
3,854
4,495
2,748
7,238
1, 297
359
475
187
282
462
280
1,194
1,096
256
939
8,263
606
479
342
25
396
129
713
184
5, 690
8, 675
1,422
7,958
166
217
3S3
259
1,716
1,853
220
4,915
378
725
195

10
5
18
17
267
385
54
497
15
14
17
9 !
120
94
27
273
20
56

m

22
172
73
1,444
338
6, 508
72
2,419
414
6,917
47
776
180
4, 282
584, 672 42,197

!
!
I
i

19
3
114
113
17
223
6
9
1
2
62
31
4
106
4
19
6
4
3
48
148
23
240
11
99

i 25, 632

287

STATISTICS OP INCOME

TABLE 17.—Individual returns by States and Territories—N-umbev of returns, distributed by counties and by income classes, calendar year JDtiJj.—Continued
INDIANA

County

A lien
Bartholomew.
Benton . . . . .
Blackford.-..
Boone
.
Brown .
Carroll
Cass
Clark
Clay
Clinton
Crawford .
Daviess
Dearborn
Decatur
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
Laporte...
Lawrence... . .
Madison

Total

468
12, 562
558
275
438
365
19
188
1 474
959
748
887
84
650
481
370
862
2 353
313
3,996
905
1, 655
380
148
246
814
1 485
853
473
385
96
296
846
1,762
1,203
509
213
383
296
163
468
1,4^9
585
185
22, 936
3,705
1, 443
2,341

Under
$5,000

431
11, 674
503
258
399
343
19
180
1 391
921
707
823
80
617
434
351
821
2 085
290
3,712
823
1. 529
' 362
135
218
788
1 334
819
443
363
89
278
778
1, 606
1, 125
474
190
356
250
153
422
1 324
537
170
22, 007
3,414
1, 328
2,153

$5,000 $10,000
and
to
$10,000 over
33
579
37
15
29
16
64
31
27
47
24
31
19
29
172
20
193
12
18
19
90
27
16
16
44
105
55
23
19
13
37
8
28

°2

34
14
699
198
76
127

County

4
309
18
2
10
6

Mari on
Marshall. _ . . .
Martin
Miami
Monroe.
.
Montgomery.
"Morgan
Newton.-,....
19
Noble
Ohio
Orange
14
Owen
17
Parke
Perry
9
Pike
16
Porter . .
Posev
12
Pulaski
96
Putnam
3
R a n d o l p h . . _.
91
Riplev
28
Rush,
47
St. Joseph . .
| Scott
10
Shelby
Spencer.
Starke
61
Steuben
Sullivan .
3
Switzerland
6
Tiopecanoe
Tipton .
2
Union . . . . .
24
51 Vanderburg. .
23 V e r m i l i o n . . - .
12 Vigo _
4
Wabash
. .
14 Warren
9
Warrick
2
Washington
18
Wavne
Wells
33
White
14
1 Whitley
Miscellaneous
230
93
Total...
39
61

s

Total

3* <»<"
7fi4
f.O
I, 2WJ
• 290
2.42

29
2; if)
J8:I

T 09 J
222
1J6
418
430
292
897
12,922
74
792
TAl
202
237
38
I, 2"!4
34 J
.=., 847

DJ
123
2, 638
27!

ice, 84,r,

Under
$5,000

;-"i 478
713

219
125
334
601
264
709
3,542
1,359
572
523
629
338
549
883
643
496
2,123
717
248
136




209
115
330
565
254
681
3,279
1,289
542
492
598
320
527
827
617
478
2, 001
676
242
129

4
24
10
24
184
58
25
28
30
16

16 1
80 i
31 !

Clav.
3 I Clayton
Clinton .
12 1 C r a w f o r d . . .
1
. . N Dallas
4 I! Davis
Decatur
Delaware,..

1, C93
1,148
5,!4
258
221
521
2S
221
ltl
240
156
3b0
' 114
111
388
306
2t,6
3^7
12,087
68
708
123
191
215
953
36
989
322
131
:,, 204
643
5, 026
688
83
.274
117
2, S08
383
252
829
16
144,964

5 j| DesMoines..-!
;
Dickinson
Dubuque
Emmet
'
Fayette
Floyd
•
Franklin
Fremont
42 j Greene
;
10 || GrundyI
1 ji Guthrie
j
1 ii Hamilton
j

' 520
691
!, 9t)J>
('88
]5(i

,420
2JO !
, 2<H) :

346

2 203
: 38

• 43

IOWA
Aclair
Adams
!
Allamakee
|
Appanoose
Audubon
Benton
I
Blackhawk._.|
Boone
!
Bremer
!
Buchanan
{
Buena Vista. .|
Butler
!
Calhoun
\
Carroll
•
Cass
j
Cedar
j
Cerro Gordo.J
Cherokee
Chickasaw j
Clarke
j

$5,000 $10,000
' to
$10,000 OVC'i*

2, 767
6C5
921
143
150
449
2, IS2
200

4, sn
3b4
1, 153
475
324
423
413
328
366
603

47
In
18

13
I
22
43
15
17

1
30
s
7
20
4
36
13

•

12
1
2
5
1
17
15

26
26
12
20

4
8
14
10

m
47
9
19
28
1
.70
16
8
405
30
327
45
20
oO

'

12
18
70
7, 999

37
1
2
3
12
1
3
2
174
19
2
2
'•'9
9
7
3
24
•6, hF.2

288

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns, dis-

tributed by counties and by income classes, calendar year 1924—Continued
IOWA—Continued

County
Hancock
Hardin
Harrison
Henry
Howard
Huxnboldt____
Ida....
Iowa_
Jackson
Jasper.
Jefferson
Johnson
Jones
Keoknk
Kossuth
Lee.
Linn
Louisa
Lucas
Lyon
Madison
Mahaska.---Marion..-.-..
Marshall.
Mills.
Mitchell
Monona
Monroe
Montgomery.
Muscatine
O'Brien...
Osceola

Total

Uader
$5,000
304
764
534
172
195
'J77
014
100
118
976

?/f3
.720
C47
1, 880
377
380
70S
1, 242
751

I, 037
413
399
G31
1,859
5.720
208
467
192
257
665
606
., 765
!
358
r
j55
379
571
673
1,138
720
282

$5,000 $10,000
and
to
over
$10,000

$10,000

Total
Page
Palo Alto
Plymouth
Pocahontas.-.
Polk

3
32
23
23
9
8
18
18
17
47
34
85
24
24
22
126
290
9
18
13
16
38
26
82
16
14
13
24
26
68
23
10

3
1
2
IS
5
32
9
2
t>

42
171
1
1
3
17
15
33
3
11
2
4
9
36
8
1

Pottawatamie
Poweshiek
Ringgold
Sac
Scott
Shelby
Sioux.
_
Story
Tama
Taylor
Union.
_.
VanBuren...
Wapello
Warren
Washington._
Wayne.
Webster
Winnebago...
Winneshiek _.
Woodbury
Worth
Wright.
Miscellaneous

3,828
582
117
717
6,575
478
856
996
726
195
652
190
1, 770
315
586
198
2,301

3,595
549
114
681
6,022
447
810
923
695
178
625
185
1,597
305
551
193

748
74
352
1,248
47
67
250
268
250
625
48
271
177
1,634
85

683
70
319
1,197
38
64
236
259
239
571
44
258
166
1,584
80
1,216
288
160
125
1,490
790
798
768
217
599
409
2,599
314
67
352
893
225
308
268
282
242

2,168
248
510
6,772
271
770
5

Total.. .

KANSAS
Allen
Anderson
Atehison
Barber
Barton
Bourbon
Brown
Butler
Chase
Chautauqua.Cherokee
Cheyenne
ClarJi
Clay
Cloud
Coiiey..-Comanche
Cowiey
Crawford
Dccatur
Dickinson
Doniphan
Douglas
Edwards
Elk
Ellis...
Ellsworth
Finney
Ford-Franklin
Geary
Gave..
Graham
Grant
Gray
Grceley

can
24<i
1, 735
411
1,008
759
tA2
2,168
227
231
1,035
215
137
•404
C31
215
In7
2,103
3,254
2=31
1, 4G4
309
1,128
414
215
C53

T-5Q

5S5
232
112
13




603
240
1, 660
399
913
700
618
2,048
218
255
945
203
123
431
578
198
143
1, 886
3,088
252
1, 384
283
1, 030
381
202
606
427
223
869
511
496
218
100
11
141

23
6
51
9
78
45
20
97
6
6
56
11
9
28
39
14
14
157
117
8
61
23
70
31
11

7 || Greenwood. ._
3
24
3
17
14 j
4
23
3
"34
1
I
!
|
i
'
|
;
:
i

37 •

30
19
50
29
33
12
10 ;

Hamilton
Harper .
Harvey.
Haskell.
Hodgeman
Jackson
Jefferson
Jewell
Johnson
Kearney
_
Kingman
Kiowa
Labette
Lane
Leavenworth.
Lincoln
Linn
Logan
Lyon
McPherson...
Marion
Marshall
Meade__
Miami
Mitchell
Montgomery.
Morris
Morton
_
_
Nemaha
Neosho
Ness
_.
Norton
Osage

Osborne
Ottawa

1,345
306
166
134
1,577
831
836
806 !
254
614
447
2,786
321
71
367
944
251
328
276
292
259

40
4
26
39
8
3
12
7
11
28
4
11
9
42
5
101
15
5
8
65
33
32
32
27
12
31
133
7
3
14
42
23
18
6
7
15

25
7
12
1
2
2
26
2
2
8
28
3
1
1
22
8
6
6
10
3
7
54
1
1
9
3
2
2
3
2

289

STATISTICS OP INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns, distributed by counties and by income classes, calendar year 1924—Continued
KANSAS—Continued

County

Pawnee
Phillips
Pottawatomie
Pratt
Rawlins
Reno
Republic
Rice
Riley
Rooks
Rush
Russell
Saline
Scott
Sedgwick
Seward
Shawnee
j
Sheridan
i

Total

372
290
433
645
290
1,800
529
548
901
232
336
555
2,093
68
9,573
258
7,925
124

Under
$5,000

333
280
417
603
266
1,684
505
524
844
217
312
513
1,952
59
8,933
237
7,497
110

$5,000 $10,000
and
to
$10,000 over
29
8
16
35
23
77
22
23
44
15
21
35
106
8
447
15
319
13

35
1
193
6
109
1

County

Total

Under
$5,000

$5,000 $10,000
to
and
over

$10,000

Sherman
Smith
Stafford.
Stanton
Stevens..
Sumner
Thomas
TregoWabaunsee...
Wallace
Washington. _
Wichita
Wilson
Woodson
Wyandotte...
Miscellaneous:

416
274
397
12
31
1,027
329
200
225
107
319
33
609
138
9,308
300

401
260
366
12
29
957
300
178
213
106
304
31
578
134
8,976
266

2
49
25
20
9
1
13
1
19
3
236
25

Total...

84,080

79,033

3,822

1,225

102
22
823
10
26, 507
154
235
7,940
22
123
41
66
149
89
4
429
60
96
15
234
47
1,851
63
44
384
62
152
58
52
405
20
2
229
1
12
233
22
495
189
73
117
174
25
6
91
846
1,002
24
410
77
2

95
20
742
10
23,097
142
215
7,524
20
103
38
61
131
80
4
409
56
85
15
220
44
1,676
59
37
338
54
137
58
50
345
18
1
207
1
11
197
21
451
171
65
111
157
25
5
83
818
962
23
394
76
2

7
1
47

1
34

13
11
28

2
3
3
21
4
2
3
2
1
12
1
96
9

KENTUCKY
Ad air
Allen
Anderson.. . . .
Ballard
Barren
Bath .
Bell
Boone
Bourbon
Bovd
Boyle
Bracken
Breathitt
Br&DkenridgeBullitt
Butler
Caldwell
Callow ay
Campbell
Carlisle
Carroll
Carter
Casey
Christian
Clark.
Clay
Clinton.
Crittendon
Cumberland .
Daviess . . _
EdmonsoB
Elliott
Estill
Fayetts>
Fleming
...
Floyd
.Franklin
Fulton
Gallatin.. . .
Garrard
Grant
Graves
Grayson
Green
Greenup
Hancock
Hardin
Harlsn
Harrison
Hart
Henderson

17
60
88
34
193
51
804
99
807
2,055
615
98
111
108
128
15
256
96
6,164
28
139
117
6
729
693
21
4
60
12
1,028
22
1
526
4,001
59
307
614
393
31
99
101
365
79
12
540
36
203
1,480
282
25
569




17
56
80
33
171
49
735
87
752
1,821
548
92
104
104
122
15
249
88
5, 793
26
128
106
5
669
607
17
4
52
9
910
18
1
521
3,490
53
288
538
366
27
95
99
307
64
9
533
31
191
1,407
260
22
498

5

3

19

3
1
20
4
15
68
24
1

49
«'
166
43
5
5
1
5

3
1

5
5
280

2
3
91

8
9
1
43
63
3

3
2
17
23
1

6
2
86
3

2
1

o

2
177
1

334
5
17
48
22
1
4
45
14
2
5
5
9
50
18
52

1

28
5
3
1
13
1
1
2
3
4
1
19

Henry.
Hickman
Hopkins
Jackson
Jefferson... __
Jessamine
Johnson. _. _
Kenton
Knott.
Knox
Larue _
Laurel
Lawrence
Lee
Leslie
Letcher . . .
Lewis
Lincoln
Livingston...
Logan
Lyon _ _ __
McCracken...
McCreary.
McLean
Madison
_
Magoffin
Marion
Marshall
Martin
Mason
Meade
Menifee
Mercer
Metcalfe
Monroe
Montgomery.
Morgan
Muhlenberg..
Nelson __
Nicholas
Ohio
Oldbam
Owen
Owsley
Pendleton
Perrv
Pike .
Powell
Pulaski
{ Rockcastle . .
1 Robertson

2,074
8
14
291
2
12

1,336
4
6
125

4
8
8

8
2
1
10
1

18
4
7

4

]

12
1
127
4
7
35
5
9
2
41
2

2

2
2
48
11
3
6
19

22

I

1
19
1
25
13
7
5
8

19
5
1
1
9

1
8
27
36
1
12

17

1
4
4
1

290

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns, distributed by counties and by income classes, calendar year 1924—Continued
KENTUCKY—Continued
County

Rowan
Russell •___
Scott
Shelby.
Simpson
Spencer
Taylor
Todd
Trigg
Trimble
Union.

; Total
!

'!
j
•
;
1
!
i

58
2
246
276
82
24
65
103
36
7
283

Under
$5,000

53
2
228
246
81
23
56
101
31
6
270

$5,000 $10,000
and
to
$10,000 over

Total

Under
$5,000

$5,000 $10,000

to
$10,000

and
over

Warren..
Washington..
WTayne.
Webster
Whitley
Wolfe
Woodford _
Miscellaneous

837
82
39
279
686
31
248
65

763
73
36
264
659
30
219
8

59
7
3
11
16
1
17
41

Total-

72,119

65,080

4,661

Natchitoches.
Orleans
Ouachit:
Plaquemines .
Point Coupee
Rapides
Red River
Richland
Sabine
St. Bernard-_
St. Charles . . .
St. Helena....
St. James
St. John the
Baptist
St. L a n d r y . . .
St. M a r t i n . . .
St. Mary
St. Tammany
Tangipahoa_.
Tensas
Terre Bonne..
Union
Vermilion
Vernon
Washington __
Webster
West Baton I
Rouge.
I
West Carroll .
West Feliciana
Winn
Miscellaneous

336
33,061
1,909
102
194
2,007
148
213
126
118
256
17
227

310
28,918
1,740
91
175
1,787
140
202
112
107
250
16
201

23
2,876
128
9
14
156
7
11
10
11
5
1
23

3
1,267

152
518
87
636
333
600
132
285
138
275
450
454
571

144
469
80
582
302
552
117
250
123
245
422
414
514

7
41
6
36
26
35
13
31
13
22
26
34
37

1
8
1
18
5
•*13
2
4
2

180
41

177
40

2
1

61
202
1,000

61
192

Total...

67,658

60,381

5,253

2.024

136 || Piscataquis.-J
Sagadahoc..-27
Somerset
471
Waldo..
28
Washington
48
York
123
Miscellaneous,
40
15
Total...
36
174

972
792
1,638
540
1.044
4, 391
65

911
715
1,541
481
951
4,056
12

40
47
64
47
67
235
27

21
30
33
12
26
100
26

42, 254

38, 366

2,544

1,344

2

3

16
26

2
4
1

1
5
2
2
1
9

County

4
3
4

15
9

4
11
12
16
2,378

LOUISIANA
Acadia^.
Allen...
_
Ascension
Assumption..
Avoyelles
Beauregard.-.
Bienvilie
Bosser
Caddo
Calcasieu
Caldwell
Cameron
Catahoula
Claiborne
Concordia
De Soto
East Baton
Rouge
East Carroll,.
East Feliciana
Evangeline
Franklin
Grant
Iberia
Iberville
Jackson
Jefferson
Jefferson
Davis
Lafayette
Lafourche
LaSalle
Lincoln
Livingston
Madison
Morehouse..-

639
425
171
209
201
537
200
265
8,958
1,708
122
9
47
961
,
175
507

576
394
162
198
193
503
188
247
8,004
1,508
113
8
46
911
157

2,904
190

2,685
167
89
111
180
124
536
385
78
536

95
118
201
134
587
433
87
571
326
676
390
136
320
50
165
312

636
357
117
283
46
140

11
10

27
12
15
667
138
7
1
1
40
15
22

3
287
62
2

171
17
5
7
19
9
37
32
27
34
31
12
24
4
21
26

1
6
2
7
13

41
2
5
64
1

6
20

22

4

MAINE
Androscoggin.
Aroostook
Cumberland..
Franklin
Hancock
Kennebec
Knox_
Lincoln
Oxford
Penobscot.-.-

5,240
1, 440
11, 399
738
936
4,248
1,296
369
1,926
5,220




4,852
1,333
10,126
681
800
3,895
1,176
323
1,795
4,718

252
80
802
31
88
230
80
31
95
328

291

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns, distributed by counties and by income classes, calendar year 1924—Continued
MARYLAND

County
Allegany
Anne Arundel
Baltimore
Calvert
Caroline .
Carroll
Cecil
Charles _ _
Dorchester
Frederick.....
Garrett
Harford
Howard
_
Kent

Under
$5,000

Total
4,350
1,780
3,870
65
260
795
780
185
367
1, 339
230
916
370
220

4, 055
1,560
3,123
58
229
716
738
168
333
1,178
202
824
324
197

$5,000 $10,000
and
to
over
$10,000
207
169
439
4
18
52
33
15
22
120
19
65
28
17

88
51
308
' 3
13
27
9
2
41
9

County

Total

$5,000 $10,000
to
and
$10,000 over

Under
$5,000

Montgomery.
Prince Georges
Queen Annes.
St. Marys
Somerset. _..-.
Talbot
Washington..
Wicomico
Worcester
City of Baltimore . ___
Miscellaneous.

2,900
2,575
170
80
220
365
2,470
550
300

2,520
2,457
157
65
190
309
2,183
472
261

253
94
11
9
22
41
191
47
35

127
24
2
6
8
15
96
31
. 4

71, 801
29, 268

63,957
26,404

4,703
2,064

3,141
800

Total...

126, 226

112,680

8,678

4,868

158
28,992
15, 577
97, 824
41, 714
1,500

126
23, 605
14,491
89, 292
38, 890
1,156

19
2,826
678
4,524
1,624
190

2,561
408
4,008
1,200
15,4

378, 049

341, 401

20,881

15, 767

463
40
1,497
391
130
180
2,492
440
3,240
500
300
720
497
25
1,634
460
40
6,520
200
8,650
200
94
180
170
19
100
2,200
277
24
5,976
3,180
1,700
330
290
1,340
454
1,080
3,621
179,335
740
2,899

429
34
1,346
358
118
170
2,267
387
3,058
464
269
643
464
17
1,515
415
38
6,241
180
7,903
190
88
162
155
18
94
2,001
256
17
5,564
2,962
1,588
317
270
1, 263
420
1,015
3,229
166, 647
660
2, 738

110
23
10
10
158
37
128
27
18
43
22
8
80
25
1
192
16
458
7
4
15
10

41
10
2

Total.. _ 323, 733

300, 877

18
6

MASSACHUSETTS

Barnstable
Berkshire ._
Bristol
Dukes
Essex..
Franklin
Hampden...Hampshire...
Middlesex

741
6,983
23, 015
97
40. 668
3,033
25, 823
2,366
71,115

138
431
1,020
23
2,014
139
1,293
250
5,712

59
280
840
704
180
95
280
480
3,188
180
4,540
497
5,331
640
260
340
865
104
391
128
1,660
1,740
1,020
540
9,396
91
2,500

58
264
775
641
177
93
266
442
2,967
175
4,225
451
4,918
594
230
325
797
103
360
115
1,572
1,625
949
484
8, 837
86
2,413

1
12
46
46
2
2
9
26
134
5
209
35
276
36
23
11
48

640
562
492
2,360
502
6,651
1,330
209
1,120
353
5,792
9,360
20
25, 305
60
20

601
536
453
2,196
460
6,180
1,251
200
1,090
325
5,450
8,807
17
23, 328
54
17

30
19
34
102
24
303
56
5
21
21
208
363
1
1,206
6

961
7,719
24, 772
125
44, 097
3.252
28, 007
2,736
80, 615

82
Nantucket
305
Norfolk.
Plymouth _..
737
Suffolk
5
1,415 | Worcester
Miscellaneous.
80
891
Total...
120
3, 788

;

13

MICHIGAN
Alcona
Alger
Allegan
Alpena
Antrim
Arenac.
I
Baraga
Barry___
Bay
Benzie
Berrien
Branch
Calhoun
I
Cass.
I
Charlevoix j
Cheboygan.-.j
Chippewa
Clare
Clinton
Crawford
Delta
Dickinson
Eaton..
_
Emmet
Genesee
Gladwin
Gogebic
Grand Traverse
Gratiot
Hillsdale
Houghton
Huron
Ingham
Ionia
Ioseo
Iron
Isabella
Jackson
Kalamazoo--.
Kalkaska
Kent
Keweenaw___
Lake

93921—26

20




27
6
59
73
54
35
360
5
72

Lapeer
Leelanau
Lenawee
Livingston
Luce__ _
Mackinac
5
Macomb
12
Manistee
87
Marquette
Mason _
106
Mecosta
11
Menominee—
137
Midland
10
Missaukee
7
Monroe.
4
Montcalm
20
Montmorency
1
Muskegon
4
Newaygo
7
Oakland
29
Oceana
42
Ogemaw
17
Ontonagon
21
Osceola
199
Oscoda
Otsego
15 i Ottawa
Presquelsle.9
Roscommon..
7
Saginaw
5
St.Clair
62
St. Joseph
18
Sanilac
168
Schoolcraft___
23
Shiawassee
4
Tuscola
9
VanBuren___
7
Washtenaw __
134
Wayne
190
Wexford
2
Miscellaneous
4
19
17
1

77.1
1

5
128
15
4
235
145
76
10
12
56
23
48
248
7,547
52
14,146

67
16
54
9
13
34
11
39
20
1
87
4
289
3
2
3
5
1
1
71
6
3
177
73
36
3
8
21
11
17
144
5,141
28
65

8,710

292

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns, distributed by counties and by income classes, calendar year 1924—Continued
MINNESOTA

County

Aitkin
Anoka
Becker
Beltrami
Benton
Big Stone
Blue Earth...
Brown
Carlton
Carver
Cass
Chippewa
Chisago
Clay
Clear water...
Cook
Cotton wood..
Crow Wing...
Dakota
Dodge
Douglas
Faribault
Fillmore
Freeborn
(Joodhue
Grant..
Hennepin
Houston
Hubbard
Isanti
Itasca
Jackson
Kanabee
Kandiyohi. _.
Kittson
Koochiching..
Lac qui Parle.
Lake
LeSeur
Lincoln
Lyon
McLeod
Mahnomen...
Marshall
Martin

Total

69
170
225
364
70
140
1,275
497
540
198
121
280
132
697
37
5
109
901
926
107
240
603
286
911
915
87
49,876
140
37
51
898
179
26
564
46
401
89
697
231
61
387
203
18
103
402

Under
$5,000
64
160
213
336
64
124
1,189
456
501
186
118
268
124
675
37
4
96
862
890
99
218
589
271
862
859
81
46,232
131
34
47
872
165
25
545
43
392
76
683
214
55
355
184
17
94
377

$5,000 $10,000
to
and
$10,000 over
4
8
10
25
5
13
66
33
22
9
3
10
7
20
1
11
29
28
7
13
11
12
35
45
5
2,323
8
3
4
23
13
1
15
2
8
12
11
14
6
28
17

County

Meeker
Mile Lacs
Miorrison
Mower
Murray
Nicollet
Nobles
Norman
Olms tead
Otter Tail
Pennington...
Pine
Pipestone
Polk..
Pope..
Ramsay
Red Lake
Rewood
Renville
Rice
Rock
Roseau
St. Louis
Scott
Sherburne
Sibley
Sterns
Steele
Stevens
Swift
Todd
Traverse
Wabasha
Wadena
Waseca.
Washington._
Watonwan...
Wilkins
Winona
Wright
Yellow Medicine
-.
Miscellaneous

Total

Under
$5,000

$5,000

$10,00*0

10
34
6
16
11
5
93
33
6
9
11
24
7
1,315

45
16

to
$10,000

5
20

164
92
371
969
45
142
287
82
1,660
616
193
93
445
891
101
27, 802
27
147
170
889
257
28
17,139
183
26
78
1,439
453
59
241
327
44
371
110
374
552
355
490
1,597
383

169
75

149

19
50

T o t a l . . . I 128,237

2
10
8
1
9
3
3
14
11
1
1,321
1

174
98
386
1,011
53
158
300
87
1,798
665
199
104
458
915
109
29,859
27
171
198
947
269
33
18,101
193
36
86
1,530
480
73
250
336
49
398
120
389
603
365
500
1,750
401

119,737

5,682

and
over

18
13
6
9
5
24
6
11
32
8
10
102
17

1
742
3
5
18
1
2
334
2
2
4
22
9
1
3

51
1

2,818

MISSISSIPPI
Adams
Alcorn
Amite
Attala
Benton
Bolivar
Callioun
Carroll
Chiekasaw
Choctaw
Claiborne
Clarke
Clay
Coahoma
Copiah
_
Covington...
DeSoto
Forrest
_
Franklin
George
Greene
Grenada
Hancock
Harrison
Hinds

741
327
110
140
11
852
25
51
184
37
53
165
164
955
245
72
115
1,016
74
25
80
265
175
1,145
2,941




689
291
107
128
10
804
24
45
173
33
51
153
145
907
232
67
92
931
72
22
74
252
160
1,054
2,661

31
28
2
6
37
1
3
9
4
1
10
16
32
6
4
19
49
1
1
1
10
8
74
195

2
3
16
7
1
4
30
1
2
5
3
85

Holmes
Humphreys...
Issaquena
Itawamba
Jackson
Jasper..
Jefferson
Jefferson
Davis
Jones
Kemper
_
Lafayette
Lamar
Lauderdale
Lawrence
Leake
Lee
Leflore
Lincoln
Lowndes
Madison
Marion
Marshall
Monroe
I] Montgomery.

520
204
42
5
297
50
95

481
190
38
5
279
48
92

22
4
3

25
1,015
84
90
180
1,982
50
22
358
1,114
332
603
392
230
160
365
150

22
933
76
90
168
1,795
47
18
340
1,005
312
556
376
218
151
337
137

1
37
1
10
126
3
2
10
70
12
27
11
8
8
16
13

2
61
39
8
20
5
4
1
12

293

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns, distributed by counties and by income classes, calendar year 1.92A—Continued
MISSISSIPPI—Contmued
$10,000
and
over

County

Total

$5,000

510,000
and"

••5,000

U nrter

to

$:10,000 over

"i

Neshoba
Newton
Noxubee
Oktibbeha....
Panola
Pearl River...
Perry
Pike
Pontotoc
Prentiss
Quitman
Rankin
Scott...
Sharkey
Simpson
Smith
Stone
Sunflower

138

278 I
67 i
1,306
55
95
130
70
127
145
87
27
57
438

72
119
180
129
261 |
231

58 I

1,265
54
88
113
69
116
122
79
26
57
403

8
9
11
8
10
13
5
25
1
6
12
1
7
5
1

Tallahatchie..
Tate
Tippah
Tishomingo...
7 Tunica
11 Union
4 Walthall
16 Warren
Washington..
1 Wayne
r. Webster
Winkinson
j
4 Winston
I
6 Yalobusha
3 Yazoo
Miscellaneous

7
4
7

30

Total...

m
LG2
142

360
83
54
40
174
124
53

1, 800
1,310
0V
33
(V/
95
352
405
23

1, 642
I 205
,
63
34
63
So
344.
414
12

111
70
4

47
35

3
9
?
>
38
14

1
1
5
13
2

27,213

25, 083

1,441

089

MISSOURI
Adair
Andrew
Atchison
Audrain
Barry__
Barton
Bates
Benton
Bollinger
Boone
Buchanan
Butler
Cal dwell
Callaway
Camden
Cape Girardeau..
Carroll
Carter
Cass
Cedar
Chariton
Christian
Clark
Clay
Clinton
Cole....
{
Cooper
j
Crawford
|
Dade...
.j
Dallas
Daviess
De Kalb
j
Dent
i
Douglas
Dunklin
Franklin
Gasconade
GentryGreene
|
Grundy
!
Harrison
|
Henry...
!
Hickory
i
Holt
,
Howard
Howell.
Iron
i
Jackson.
;
Jasper
I
Jefferson
Johnson

457
140
280
597
320
155
250
45
31
745
T
,820
399
110
233
7

412
136
254
555
313
147
240
44
27
672
7,288
367
107
214
3

305
10
285
35
260
30
103
640
305
895
370
40
30
10
120
80
56
10
308
465
137
260
3,150
465
90
415
5
230
245
140
86
42,180
3,000
898
235

860
282
8
262
34
247
26
102
590
275
831
340
37
27
9
115
79
53
9
273
444
129
255
2,936
459
84
380
5
209
239
122
77
38,013
2,693
869
211




35
3
17
33
5
8
7
1
3
57
355
24
1
15
2
51
21
1
19
1
12
3
1
27
23
47
24
3
2
1
5
3
28
19
7
4
150
4
4
31
19
6
17
8
2,567
196
25
22

10
1
9
9
2

Knox
Laclede
Lafayette
Lawrence
Lewis.Lincoln
3 Linn
Livingston
1 McDonald
16 Macon
177 Madison
8 Maries-2 Marion..
4 Mercer
2 Miller
Mississippi...
17 Moniteau
2 Monroe
1 Montgomery 4 Morgan
_ New Madrid .
Newton
1 Nodaway
Oregon
23 Osage~i
7 Ozark
17 Pemiscot
6 Perry
_
Pettis
Phelps
Pike
I
Platte
!
Polk
Pulaski
j
I Putnam
Rails
2 Randolph
1 Ray
1 Reynolds
64 Ripley
2 St. C h a r l e s . . .
2 St. Clair
4 St. Gene vie ve
St. Francois..
2 St. Louis
|! Saline
I
1 || Schuyler
1 i Scotland
1,600 |! Scott
111 l: Shannon
4 j: Shelby
2 !! Stoddard

84
€0
625
270
126
161
734
300
45
35')
58
17
1,49')
40
103
100
215
142
14!)
45
195
2C0
3C0
80
43
1
.

m
81
l.ltf-5
202
12)
l0
!
53
105
02
1,133
305
37
f)
;
125
l,lf0
0,913
805
5.-J
73
610
12
101
175

79
83
599
260
120
151
724
275
41
34."
55
17
1,382
SC
100
1C2
2GG
132
142
45
18G
1S5
32S
85
47
311
78
1,11"
188
299
117
10G
52
1C3
89
1,002
27o
37
41
&s
48
12*
1,08b
8,522
' 760
50
73
5S7
11
97
163

5
5
23
6
6
10
10
20
4
8
3

2
3
4

_
34
1
1
2
2
3
1

80
3
4
0
7

2
2
5

is
s
"
i
27

i
l

_
7

i
31
3

20

14
16
5
,

1
1
3
'il
23

16
3
1

~9
4

2 , ....
. ...
3i
3
4|
5
9
45
. 17
412
919
13
32
3
19
4 i
.
12

4
1

294

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns, distributed by counties and by income classes7 calendar year 1924—Continued
MISSOURI—Continued

, County

Total

$'3?000

too

Stone
Sullivan
Ta^iey
Texas
Vevnon
Warden -.
Washington .
Wpyne
Webster

97
106
14
28
3S4
80
50
68
48

115
30
415
Hi
53
• 70

$5,000 $10,000
and
to
$10,000 over
2
5
1
2
20
1
3
2
1

1
4
11

County

Worth
Wright
City of St.
Louis
M i s c e 11 a neous
Total

Total

| $5,000
Under i
to
$5,000 |

$10,000

$10,000

and
over

30
50

24
48

5
2

1

92 954

82 811

6 299

3,844

195

42

101

52

186, 784

168,261

11,888

6,635

179
134
1,740
792
1,103
194
189
57
636
90
115
301
198
453
344
169
295
10, 421
210
112
134
314
38
297
343
48
2,975
85

171
134
1, 655
783
1,067
181
186
53
625
86
115
294
194
436
338
166
276
10,154
202
105
133
300
36
282
341
48
2, 867
61

44,011

58
446
1,598
27, 255
91
295
244
125
348
1,050
75
47
59
78
120
1,590
381
184
13
115
204
24
156
709

1

MONTANA
Beaver head _
B:£f Horn _
Blaine
Broadwater,.. ,
Orbon
Orter
Cascade
Chouteau

(ill
203
245
104
i,f.n

Daniels :
Dawson
:
De&rlodge.. Fallon
Fergus.
Flathead
:
Gal latin
Garfield . .
Glacier
!
Golden Valley
Granite
Hill
Jc-fYerson
Judith BasiriLake
Lewis and

mo

'.

liberty
Lincoln
Madison

,44
'' 243
•

c»07
»,O1J
115
1,323
-1 OOfi

47
2L2
49
233
I 'J.i'2

2,261
49
544

71
2
8

42
3

169

4

1

Total...

254'
197

202
107
'/, ^74
51

Meagher
Mineral
Missoula
Musselshell
Park
. .
Phillips
Pondera
Powder River
Powell
Prairie
Petroleum . . .
Ravalli. .
Richland.
Roosevelt
Rosebud
Sanders
Sheridan
Silver Bow .
Stillwater
Sweet Grass..
Teton
Toole
Treasure
Vallev
Wheatland...
Wibaux
Yellowstone
Miscellaneous

593
195
234
101
I, 490
41
4, 755
233
1 227
179
594
2, 565
112
1.284
L 374
961
44
210
49
230
1 218

:

!74

11
7
1
18
3
112
9
14
9
9
31
3
30
35
34
2
2
3
11
5
8

7
1
4
2
3
44
1
5
2

4
15
9
11
1

3

7

1

59
8
29
10
3
3
3
4

26
1

6
4
15
5
17
187
5
1
10
2
11
1

3
1
8
1
2
2
80
3
2
4
4
1

73
19

35
5

42, 720

942

349

53
435
1,513
25, 027
86
268
232

3
11
71
1,495
3
24
11
8
20
78
6
6
5
7
g
89
20

2

NEBRASKA
Adams
Antelope
Arthur
Banner
Blaine
Boone .- _.
Bov Butte
B> iwn
Buffalo
Burt
Builer
Chase
Cherry . .
Cruvenne
Ci?V

1 O'K.189
7

b\6
I !5
9.14
M\\)
(;05
50(1
115
i 00
31HJ
MX
412

Coming
Dakota
1) iwes
Dawson

9''\
r

»T>

VM\




..^
ISO
6
14
2S6
"22
90
108
852
448
570
474

76
8
1
1
16
18
6
45
17
24
33
23

26
1

4
8
2
2
17
4
9
o

Deuel
Dixoii-.

Dodge.
Douglas
Duadv
Fill more.
Franklin _
frontier
Furnas
Gage
.
Garden
Garfield
Gosper
Grant

3
283
^7
" 0
."•04

9
13
14
18
21
13
11
61

1
1
1
1
1

9

Uiiil

Hamilton
Harlan
Hayes
Hitchcock
Holt
Hooker
Howard
Jefferson

I17

945
69
54
71
114
1,467
358
177
10
94
187
24
149
655

14

733
2
3
1
1
27

34
3
2

3
18
16

3
1

44

10

295

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Nuviber of returns, distributed by counties and by income classes, calendar year 19^4—COD tinned
NEBEASKA—Continued

County

Johnson
Kearney
Keith
Keyapaha
Kimball
Knox
Lancaster
Lincoln
Logan.
Loup
McPherson...
Madi^on
Merrick..
Morrill
Nance
Nuckolls
Otoe
Pawnee
Perkins ._
Phelps
Pierce
Platte
Polk

Total

Under
$5,000

179
226
97
19
89
395
8,026
890
34
12
1, 335
309
204
163
318
395
704
126
87
354
239
751
252

167
206
93
18
85
378
7, 333
843
33
5
12
1,274
289
199
151
299
373
638
117
79
329
230
698
238

$5,000

to

$10,000
10
15
4
1
4
13
486
37
1
2
54
18
4
10
16
20
58
S
8
18
9
45
10

$10,000

and
over

2
5

4
207
10

7
2
1
2
3
2
8
1

County

Redwillow
Richardson—..
Rock
Saline..
Sarpv .
Saunders
Scotts Bluff-.
Seward
Sheridan
Sherman
Sioux... _ _„
Stanton
Thayer _. ..
Thomas
Thurston
Valley
Washington-.
Wayne
Webster
Wheeler. . .
York
Miscellaneous

Tot*!

$5,000 $10,000
to
810,000 O\ ("' i"

"Under

23
45

9
8

33
12
51
42
28
10
6
2
8
19

9

40

562
593
22
646
189
774
827
478
192
118
40
141
326
12
225
213
347
S85
180
15
H98
19

Total...

66, 5i2

<)!,;• 8 2

3,638

Mineral
Nye
Ormsby
Pershing
Store;
Washoe
White P i n e Miscellaneous

Ill
929
280
245

109
899
144
271
240

3, 877
1,446

3, 672
1,387

8
4

64 fi
204
832
879
20H
124
150
239

190
15

14
16

7
10
1
I
2

J3

1
5

21
8

2

34
13

7
.8
1,292

NEVADA
Churchill
Clark
Douglas
Elko
Esmeralda
Eureka
Humboldt
Lander
Lincoln

249
594
234
1,030
185
179
384
271
133
356

227
567
215
982
178
170
371
261
132
347

21
22
16
41

1
5
3
7

8
11
7
1
9

1
2
3

0

5
1
2
1
o0

4

25
6
7
4
175
52
6

0, 664

10,176

420

es

Rockingham .
Straff ord
Sullivan
Miscellaneous

3, 282
2, 489
1, 41R
82

2,976
2, 319
1, 292
•9

209
122
85
49

97
48
41
24

Total-.

31, 532

28,941

1,769

822

8, 28,

'd, 791
5, 791
1, 260
17,-440
1,170
1, 432
1,027
22, 5G8
2,960
54

8fJ9
752
136
1, 663
108
249
82
2,260
113
268

545
548
00
863
38
27
1,242
70

24, 856

13, 382

Total..,

15]

10

7

NEW HAMPSHIRE
Belknap
Carroll
Cheshire
'.
Coos
;
Graf ton
;
Hillsborough.1
Merrimack....

1,340
1,225
490
433
2,004
1,801
2,111
1,970
2,584
2, 828
12,030 I 11, 228
3,104
3,458

85
38
134
104
170
537
236

30
19
69
37
74
265
118

NEW JERSEY
Atlantic
Bergen
Burlington..__!
Camden
I
Cape May j
Cumberland J
Essex
I
Gloucester I
Hudson
I
Hunterdon j
Mercer
;
Middlesex... J

9, 320
22, 480
5, 001
20,420
1, 434
2, 697
76,099
3, 642
60, 690
1, 487
14, 392
11.405




7,959
18,639
4, 338
18, 981
1, 248
2, 375
63, 356
3,318
56,336
1, 354
12, 886
10, 403

506
855 I
2, 570 1 1,271
255
408
966
473
138
48
248
74
4, 667
8, 076
90
234
1,296
3,058
49
84
544
1, 012
325
677

Monmouth.—i
Morris
[
Ocean
I
Passaic
!
Salem
!
Somerset
:
Sussex
I
Union
Warren
i
Miscellaneous!

136 |

m

502
T o t a l - . ! 299,90-

298

STATISTICS OF INCOME

TVBLE 17.—Individual returns by States and Territories—Number of returns, <
tributed by counties and by income classes, calendar year 1924—Continued
NEW MEXICO
$5,000

County

Total

Bernalillo
; 2,879
Citron
Chaves.
1
Coifax
1,822
Coxry
De Baca
528
Dona Ana
Eddy
Grant
8.14
Guadalupe_-_ !
Harding
Hidalgo
25
Lea
Lincoln
:
113
Luna
McXinley
;
ifi
Mora
1.91

$5,ooo
?., 709
'57
422
1, 775
501

984
S3
J07
L4
1.39
187
771
74

to
$10,000
137
1
64
41
22
1
39
46
34
4
3
2
8
3
30
4

78

$10,000
and
over
33
6
10
3
5
2
1
1
4

Tinder

County

$10,000
and
over

to

130
315
97
73
60
84
537
508
47
209
70

10
13
8
5

2
8

5
22
59
2
2
3

1
12
9
4
3
2

102
219
7

8
5
7

6
6

11,595 i

10,873

593

129

29,392
Onondaga
3,469
Ontario.".
10,968
Orange
1,344
Orleans
3,175
Oswego
2,330
Otsego
740
Putnam
Queens
45,186
8,480
Rensselaer
7,080
Richmond
3,700
Rockland
3,316
St. Lawrence3,550
Saratoga
Schenectady.J 13,100
560
Schoharie
|
367
Schuyler
I
911
Seneca_.
_!
4,236
Steuben
|
7,045
Suffolk
i
1,180
Sullivan
!
960
Tioga
i
2,707
Tompkins
I
3,450
Ulster
!
Warren
j
2,100
2,100
Washington _J
1,983
Wayne....-..'
Westchester_.j 43, 500
1,071
Wyoming
!
584
Yates.
_!
Miscellaneous I 10, 864

26,993
3,199

1, 566

833
87
344
56
83
94
51

Otero
Quay
Rio A r r u b a . . .
Roosevelt. __
Sandoval
San Juan
San Miguel...
Santa Fe
Sierra
Socorro
Taos
Torranee
Union
Valencia
Miscellaneous
Total..

120
330
113
78
60
90
571
576
53
214
75
53
110
230
20

NEW YORK

Albany.

111,865 1,004
631
21,500
65
Allegany
1,234
1,328
29
Bronx
-U,559 3,378
45,900
963
If., 334
14,128
514
Broome
280
4, 232
4, 547 ,
208
109
Cattaraugus..
; ?,00i i
3,385 i
241
Cayuga
143
H,282 I
9,021 I
506
Chautauqua..!
233
5,883 I 285
6,335 I
167
Chemung
|
J,299 j
1,444 i
93
52
Chenango
j,324 !
1.480 1
96
Clinton
i
60
A 142 I
154
Columbia
j i 2, 380 i
84
1,544 ;
106
Cortland
i
66
1, 100 !
78
990 !
Delaware
|
32
= 6,320 I
424
/•, 590 !
Dutcness
306
05,432 i 3,470
Erie
! i 71,111
2,209
136
• 1,150 ,
953 !
Essex
61
147
: U>95 •
1,782 i
Franklin
66
238
2,560 {
i 2,000
Ftilton__
102
i
138
2,813 I
Genesee
j ' 2,50.'>
55
69
1,000 I
903 !
Greene
|
28
13
60 [
vjtamilton
|
6
4, 205 i
190
:i,W2 I
ITerkimer
|
107
315
4,030;
4,435 !
Jefierson
j
180
216,742 | 105,724 ! 14,248 6,770
Kings
37
659 ;
719 ;
Lewis
23
72
1,806 !
1,921 j
Livingston
43
2, 266
152
2,491 !
Madison
73
44,847 ! 40,882 I 2,409
Monroe
1, 556
191
4,088 :
4,400 '
Montgomery .
121
16,239 ; 12,130 ! 2,409
Nassau
1,700
473,500 ! 409, C85 30,816 33,005
New York
509
11,506 :
i 0,703
Niagara
294
12,175 !
13, 527
Oneida
484

183
508
10,116
1,200
88
176
2.916
2,101
135
61
628
37,838
5,151
7,664
492
574
6,234
3,217
310
3,042
187
3,262
193
12,101
895
513
38
335
19
61
827
3, 945
187
767
5,583
1,086
68
873
68
247
2,376
3,065
244
1,837
156
1,955 ,
109
1,775 ! I 143

33,682
984
539
6. 544

5, 656

2,197
324
272
173
87
95
304
9
13
23
104
695
26
19
84
141
107
36
65

4,162

62
32

25
13

2,367

1,953

T o t a l . . . 1,215,640 jl,069,001 | 84,126 | 62,513

N O R T H CAROLINA
Alamance
Alexander
Alleghany
Anson
Ashe
Avery
Beaufort
Bertie
Bladen
Brunswick. __
Buncombe
Burke
Cabarrus

8*0
70
15
?M
40
55

uf)
1.3
217
40
49

f.Vf.

,rj(j2

140
75
75

128
70
74

4,755
J>55

1,327

720




220
054

40
3
1
13

17
2
1
5

6

17
11
3
1
261
38

167
8
28

C aid well
Camden
Carteret
Caswell
Catawba
Chatham
Cherokee
C ho wan. _ .
Clay
Cleveland
Columbus

Craven
Cumberland.

255
25
290
45
630
115
105
235
1

420
260
830
1,030

231
04
282
43
570
111
101
221
i
393
•W1
805
981

17
8
2
48
3
4

14
27
9
25
G9

7
1

12
1

297

STATISTICS OF INCOME

TABLE 17.'—Individual returns by States and Territories—Number of returns, distributed by counties and by income classes, calendar year 192Jj.—Continued
N O R T H CAROLINA—Continued

County

Currituck
Dare
Davidson
Davie
Duplin
Durham
Edgecomb
Forsyth
Franklin
Gates
Graham
Granville
Greene
Guilford
Halifax
Harnett
Hay wood. ._
Henderson.-_
Hertford
Hoke
Hyde
Iredell
J ackson
Johnston
Jones
Lee _.Lenoir
Lincoln
McDowell...Madison
Marti n
Mecklenburg
Mitchell
Montgomery.
Nash
New Hanover

Under
$5,000

Total

30
15
640
95
255
3,265
2,200
4,130
185
1,470
20
10
305
55
5,624
775
320
335
410
150
90
10
710
100
500
25
310
670
160
235
40
65
150
6,900
70
170
490
185
3,690

I
i
!

'

29
15
617
87
248
3,067
2,118
3,697
166
1, 300
17
9
254
54
5,102
723
301
310
362
142
88
10
630
94
472
25
292
620
150
21]
39
60
149
6,164
66
163
431
138
3,473

$5,000 $10,000 !
and
to
$10,000 over
1
23
8
134
51
233
10
99
2
1
19
1
332
38
14
21
40

County

i

Northampton
Onslow
Orange
Pamiico
5
Pasquotank..
64 ; Pender
31
Perquimans..
°00
Person
9
Pitt
Polk
71
1
Randolph

j

32
190
14
5
4

Richmond
Robeson
Rockingham..
Rowan
Rutherford...
Sampson
Scotland _
Mokes*

2
55
21
11
36
8
21
1
1
455
3
4
35
36
131

I
7
14

Svvam
Tun1- \1\ inia.
Tvi 1
1
Vim iiV.n'"

- -..

V\ i :( n

\\

hington..

3

*\\ < no '
281
1
3
24
11
80

Ya i'v.ii

Total. .

$5,000 $10,000
to
and
$10,000 over

Under
$5,000

Total

160
60
280
50
580
50
140
190
835
1/0
280
865
685
940
1,650
350
165
210
390
85
485
105
115

m
450
555
4,220
245
125
55
1,030
205
1,120
40
30
49

152
58
263
48
536
47
132
177
796
112
258
824
649
895
1, 566
316
159
194
362
82
431
101
109
30
427
509
3,907
229
122
53
949
195
1,029
40

6
2
12
2
27
2
7
10
29
6
17
26
28
32
63
20
5
11
20
3
37
4
4
18
33
203
13
2
1
59
4
64

2
5
17
1
1
3
10
2
5
15
8
13
21
14
1
5
g
17
2
5
13
110
3
1
22
6
27

6

2
30

13

63, 864

58,846

3,310

1,708

86

NORTH DAKOTA
Adams
Barnes
Benson
Billings
Bottineau
Bowman
Burke
Burleigh
Gass
Cavalier. _.
Dickey
Divide
Dunn
Eddy
Emmons..
Foster
Golden Valley
Grand Forks
Grant
Griggs.
Hettinger
Kidder
La Moure
Logan
McHenry
Mclntosh
McKenzie
McLean

657 I

182 i

I

262 i
76 i

3,985
239
194
141
56
203
101

I
i
j

78
625
172
11
244
70
221
803
3,762
231
189
135

27
4

2
3

Mercer
Morton
Mountrail
Nelson
.
Oliver
Pembina
_.
Pierce
Ramsey
Ranson
Renville
Richland
Rolette
Sargent
Sheridan
! Sioux
I Slope.
! Stark
Steele
j Stutsman
Towncr
Traill
Walsh
Ward
Wells
Williams
Miscellaneous.

18

1

Total...

28
10

4

16
5
10
37
138

2
1
3
15
55

4
6

1

!

i

in !
80
1, 935
78
97
112
85
292
68
288
116
50
358




199
95
105
75
1,864
74
91
107
79
283
63
259
109
48
339

4
6
5
56
4
4
4
0
8

1
15
9

1

163
189
12
233
94
610
327
77
533
100
81
63
25
114
487
111
1,066
138
248
314
1,629
305
417
67

82
704
152
179
11
227
80
574
319
75
513
98
79
59
24
114
459
108
1,019
127
236
296
1,552
290
402
50

4
19
9
9
1
5
13
30
7
2
17

19,160

18,215

775

4
1
26
3
36
9
10
16
60
12
14
14

4
2
1
1
1
6
1
3
1

2
11
o

2
17
3
1
3
170

298

STATISTICS OF INCOME

TABLE 17.-^-Individual returns by States and Territories—Number of returns, «
tributed by counties and by income classes, calendar year 1924—Continued
OHIO

• County

Adams.
Alien...
Ashland
Ashtabula
Athens
Auglalze.
Belmont
Brown
Butler. __
Carroll
ChampaignClark..,
Clermont
Clinton.
Golumbiana..
Coshocton
Crawford
Cuyahoga
Darke
Defiance.
Delaware
Erie
Fairfield
Fayette
Franklin
Fulton
Gallia
.
Geauga
Greene
Guernsey
Hamilton
Hancock
Hardin
Harrison.
Henry
Highland
Hocking
Holmes
Huron
Jackson
Jefferson
Knox
Lake
Lawrence
Licking
Logan

Total

Under
$5,000

127
3,899
718
4,683
1,163
742
4,237
408
7,451
319
569
5,251
834
749
5,880
714
2,135
77,934
744
532
573
2,871

1,257
705
23, 234
380
122
194
1,317
1,598
58,873
1,285
626
800
573
672
548
560
1,944
513
5,629
861
3,598
945
2,231
941

: $5,000 $10,000 j
; tO
,nd I
! $10,000

3,575
213
629 (
55
152
4,487 i
61
1,074 !
45
685
4,036 !
146
386 |
15
362
6,917 :
15
298
20
534
282
4,851 i
42
778
44
694 >
213
5,553 !
44
646 ;
66
2,051
66,772
6,766
675
44
28
493
33
524
134
2,666
66
1,149
31
654
1,609
20,632
27
349
21
94
11
174
64
1,229
77
1,508
51, 288
4,553
1,154
83
559
45
772
22
544
23
599
44
524
22
540
11
1,857
64
477
27
5, 246
253
775
57
3,362
119
868
56
2,056
124
39

111
34 ,
44 {
28
12
55
7
172
6
15
118
14
11
114
24
18
4,396
25
11
16
71
42
20

9
24
13
3,032
48
22
29
2
9
23
9
130
29
117
21
51
7

I

County

I Total

Lorain
Lucas...
Madison
Mahoning
Marion
Medina
Meigs
Mercer
Miami
Monroe
MontgomeryMorgan
Morrow
Muskingum..
Noble __\
Ottawa
Paulding
Perry.
---;
Pickaway
Pike
!
Portage
Preble
..]
Putnam
:
Itichland
Ross
Sandusky
!
Scioto
Seneca
•

Under
$5,000

$5,000 $10,000
and
to
$10,000 over

2,509
297
20, 301
153
130
3,027
132
1,075
216
787
415
69
2,423
540
299
3,052
1, 352
1,468
3,335
2,092
584
15, 629
30,244
4,959
3,094
285
756
116
833
1,231
2,610
577
1,429
472
298

8,644
231
27,299
1,478
307
27
35,108
802
104
1,731
54
1,035
497
17
21
403
2,322
115
284
13
18, 539
1,113
140
8
121
3
2,754
195
127
4
38
1,030
208
745
38
374
33
65
3
2,287
100
25
513
270
23
2,667
238
1,250
68
1,327
106
196
3,043
81
1,961
34
539
810
14,403 i
885
28,895
289
4, 552
2,914 I
139
255 !
21
706 i
37
109
3
771
44
1, 080
92
2,481
94
546
23
1,333
62
443
25
117
113

91
937
4
447
49
16
7
11
72

Total...! 418,048

379,941 i 24,048

14,059

Shelby
Stark
'
Summit
Trumbull
Tuscarawas _.
Union
!
Van Wert
'
Vinton
|
Warren
;
Washington. _!
Wayne.
j
Williams
I
Wood
Wyandot
j
Miscellaneous!

29,714
338
36,357
1,884
1,105
521
435

649
5
1
7
1
4
8
1
36
2
6
147
34
35
96
50
11
416
464
118
41
9
13
4
18
59
35
4
68

OKLAHOMA
Adair
Alfalfa, _—
Atoka
Beaver
Beckham
Blaine.
Bryan
Caddo..
Canadian.....
Carter.
Cherokee
Choctaw
Cimarron
Cleveland . . .
Coal,.
Comanche . .
Cotton._..
Crai?
Creek
Custer...-Delaware.
Dewey

93
212
53
84
359
192
272
. 404
827
2,104
57
273
9
341
94
628
190
197
3,223
342
17
55




91 I
197 '
52
83 i
321 j
179 I
243
358 i
773 |
1,941 !
55 i
2G4 !
8 |
315 i
89
575
175 j
179
3,079 ;
325
17
53 !

9,
12
1
1
32
12
24
34
4
1
95
1
8
1
22
;
;
41
10
12
112
14
2 !-.-

Ellis
Gar field
Garvin
Grady
6 Grant...
1 Greer..
5 Harmon'.
I
12 Harper
j
13 Ilaskell..
68 Hughes
j
;
1 Jackson,
1 Jefferson...... I
Johnston
j
4 Kay
|
2 Km-fishcr.-..!
12 Kiowa..
I
Latimer
\
Le Flore.. I
Lincoln...
)
Logan.
Love
;
McClain
3

90
1,502
350

818
268
215
145
47
467
188
70
2,602
181
350
89
396
406
588
82 i
153 !

82
1,390
307
748
256
185
118
45
83
409
377
175
67
2,299
170
307
88
378
322
553
78
142

7
76
32
47
8
21
20
2
4
63
73
10
2
177
10
36
1
10
55
31
3
11

1
36
11
23
4

36
17
3
1
126
1
7
8
29
4
1

299

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns, distributed by counties and by income classes, calendar year 1924—Continued
OKLAHOMA—Continued

County

Ale Curtain
Mclntosh-.
Major..
Marshall. _
Mayes.____.
Murray
Muskogee.
Noble
_.
Nowata__.
Okfuskee..
Oklahoma.
Okmulgee.
Osage
Ottawa.
Pawnee .
Payne
Pittsburgh
Pontotoe.-.

Total

197
172
117
66
91
126
2, 693
492
250
516
10,943 |
2, 340 i
2, 832 I

789 |
588 |
1,045
945
464

Under
$5,000
175
150
116
G
O
89
111
2, 467
465

26b
426
9, 933
2, 140
2, 656
684
546
979
874
430

$5,000

$10,000

to

and
over

$10,000
18
17
1
3
11
170
19

4
5
3
2
4
56

8
Q

53
682
140
80
68
30
46
48
29

37
328
60
96
37
12
20
23

$5,000 $10,000
to
and
$10,000 over

County

Pottaw atomic
Pushmataha..
Roger Mills __
Rogers
Seminole
Sequoyah
Stephens
Texas
Tillmann.
Tulsa...
Wagoner
Washington..
Washita
Woods
Woodward...
Miscellaneous

66
12
1
5
43
4
41
15
81
948
12
127

17
2
1
27
21
5
21
565
48

53

22

63,357 I

57,354

4,060

1,943

Lincoln
I
Linn
j
Malheur
I
Marion
j
Morrow
I
Multnomab.-!
Polk
j
Sherman
i
Tiilamook
j
Umatilla
j
Union
j
Waliowa
|
Wasco
j
Washington..!
Wheeler
!
Yamhill
!
Miscellaneous1

304
605
266
2,246
173
40,293
395
202
521
1,734
1,153
279
736
1,076
44
568

292
571
254
2,088
166
37,223
375
193
497
1,568
1,079
269
682
1,019
39
536
34

9
28
8
121
6
2,034
16
8
16
123
60
9
35
49
4
27
30

4
37
1
1,036
4
1
8
43
14
1
19
8
1
5
12

Total-J

•6, 669

61,874

3,359

1,436

11,111 1
444
140 |
8
1,607 !
131
28 1
2
79
1,449 i
61
890 ;
2,832
123
2,207 !
93
199 i
13
1,001
24,535
9,147 •
685
323
7,944
2,634 :
178
697
8,47) •
954
26,753
6,517
325
229
3,936
4,986 i
245
51
1,363 :
71
620
16,746 : 2,104
24
268
10,962
575

160
3
78

Total...

0

OREGON
Baker
Benton
Clackamas
Clatsop
Columbia
Coos
Crook
Curry
Deschutes
Douglas
Gilliam
Grant
Harney
Hood River...
Jackson
Jefferson
Josephine
Klam.ath
Lake
Lane

1,068
504
1,928
1,604
839
1,944
101
130
1,080
1,044
195
171
119
443
1,190
64
319
1,211
205
1,839

1,016
459
1,850
1, 521
805
1,822
99
127
1,02]
999
189
161
106
406
1,095
58
289
1.103
189
1,674

2
3
49
32
5
7
12
32
65
5
23
81
14
124

10
13
1
3
1
5
30
1
7
27
2
41

PENNSYLVANIA
Adams
!
Allegheny
1
Armstrong
'•
Beaver
!
Bedford
!
Berks..
__i
l
Blair
Bradford
I
Bucks
!
Butler
!
Cambria
j
Cameron
|
Carbon... . . . !
Center
Chester.
J
Clarion
1
Clearfleld
!
Clinton
!
Columbia
1
Crawford
;
Cumberland..;
Dauphin
;
Delaware
'
Elk
!
Erie
!

624
174,765
4,152
12,518
507
15,204
10,909
2,166
3,246
4,519
12,215
310
5,534
2 r/{]0
5,661
1,633
3,644
2,064
1,636
3,788
2,559
11,308
17,653
2,260
12,358




550

56

160, 888
3, 971
11.982

8, 564

444

13,772
10,404
2, 063
2, 893
4,201
11,533
298

5, 407
5, 028
1, 532
3,3S9
1,906
1,526
3, 556
2, 333
10,358
14,1-01
2,117
11,317

134
402
46
852
343
79
220
205
484
9
90
79
378
67

176

61
79
136
155
616

1, 661
81
642

Fayette
Forest
Franklin
Fulton
Greene
Huntingdon..
Indiana
Tellers on
Juniata
Lackawanna..
Lancaster
Lawrence
Lebanon
Lehigh
j
Luzerne
I
Lycoming
McKean
Mercer
Miflin
Monroe
Montgomery _
Montour
Northampton
1,091
Northumber62
399 I land
18

5, 313
47
134
17
580
162
24
133
113
198
3
37
29
255
34
79
37
31
96
71
334

11,715
151
1,816
30
1,546
993
3,004
2,337
219
26,125
10,228
8.409
2, 894
9, 532
28, 376
7,025
4,334
5,3C6
1,4(53
719
20,872 ,
308
11, 862
8,884

8,409

325

18
42
49
37
7
589
396
142
82
364
669
183
169
125
19
28
2,022
16
325
150

300

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns, dis-

tributed by counties and by income classes, calendar year 1924—Continued
PENNSYLVANIA—Continued
County
Perry
__
_
Philadelphia..
Pike....
Potter
Schuylkill....
Snyder
Somerset
Sullivan
Susquehanna,
Tioga
Union
_.

Total

Under
$5,000

$5,000 $10,000
and
to
$10,000 over

399
157,540
175
559
11, 876
214
2,656
339
2,023
1,170
421

383
136,491
154
543
11,218
201
2, 529
319
1,985
1,124
383

13
11,588
17
12
442
9
99
12
26
35
34

County

Total

Under
$5,000

$5,000 $10,000
to
and
$10,000 over

Venango
Warren
Washington..
Wayne.
_
Westmoreland
Wyoming
York
Miscellaneous

4,717
2,129
16,100
719

4,302
1,890
15,417
639

240
131
469
54

175
108
214
26

22, 903
298
6,699
819

21, 879
272
5,857
337

691
15
530
312

333
11
312
170

Total-

713,427

648,268

39,085

26,074

Washington..
Miscellaneous

1,818
150

1, 618
84

99
36

101
30

Total...

3
9,461
4
4
216
4
28
8
12
li
4

48, 792

43, 858

2,771

2,163

122
44
316
141
455
97
243
61
289
479
358
177
617
226
3,937
45
2,129
752
292
137
1,035
41

111
41
296
119
418
88
236
54
261
451
329
157
553
207
3,666
41
1, 878
700
274
127
975
7

5
5
14
23
23
18
52
12
196
4
169
42
15
9
40
23

28,090

25,978

1,506

303
133
97
170
143
539
133
282
190
81
150
153
89
36
360
250
81

291
132
92
160
134
534
125
271
181
80
143
146
88
32
337
238
79

RHODE ISLAND
Bristol. _
Kent._
Newport
Providence--.

1,270
2,556
2,513
40,485

1,143
2,391
2,191
36,431

72
92
148
2,324

55
73
174
1,730

SOUTH
Abbeville
Aiken
....
Allendale
Anderson
Bamberg

Barn well
Beaufort
Berkley
Calhoun
Charleston...
Cherokee
Chester
Chesterfield-Clarendon
Colleton
Darlington
Dillon
Dorchester
Edgefield
F airfield
Florence
Georgetown,.
Greenville
Greenwood...
Hampton

375
361
73
1,120
169
125
231
74
97
5,435
273
451
225
146
114
586
275
213
131
170
1,378
365
3,091
500
119

372
329
73
1,021
161
113
221
71
93
5.142
247
423
206
136
109
547
260
197
127
161
1, 335
351
2, 731
450
113

72
5
12
7
3!
4
206
16
21
8
7
4
29
14
10
4
5
34
11
234
39
4

Horry
Jasper
Kershaw__
Lancaster _
Laurens
Lee..

4
9
3
126
11

SOUTH

Aurora
Beadle
Bennett
Bon Homme.
Brookings
Brown
Brule
Buffalo
Butte-Campbell
Charles Mix..
Clark..,
Clay--_
Codington
Corson.
Custer..
Davison

161
1,252
1
230
386
3,294
260
9
238
101
566
238
295
1, 233
147
165
1,023




157
1,199
1
224
374
3,182
242
9
228
97
557
229
276
1,173
138
165
984

CAROLINA

Lexington
McCorrnick..
Marion
Marlboro
Newberry
Oconee
Orangeburg- _
Pickens
j
Richland
Saluda
Spartanburg..
Sumter
I Union
I Williamsburg
| York
il Miscellaneous j
|
!
|
Total...

14 !

28 !

2
2
5
6
6
2
2
2
14
5
6
2
12

82
10
3
1
20
11
606

DAKOTA
Day.

9 I
84 j

1
15
16
31

Deuel
Dewey
Douglas
Edmunds--.
Fall River...
Faulk
Grant .
Gregory
Haakon
Hamlin Hand
Hanson.
Harding
Hughes
Hutchinson.
Hyde

11 I
1
9
9
5
7
9
q
1
6
5
4
19

1
1
2
1
2

4
1

301

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns, distributed by counties and by income classes, calendar year 1924—Continued
SOUTH DAKOTA—Continued

*m jmooo

Under

$10,0C0 j over
Roberts
Sanborn
Shannon
Spink.
Stanley
Sully
Todd.
Tripp
Turner.
Union
Wai worth
Washabaugh.
Washington.. |
Yankton
|

Jackson
Jerauld
Jones...
Kingsbury
Lake
Lawrence
Lincoln
Lyman
McCook
McPherson.-.
Marshall
Meade
Mellette
Miner
Minnehaha...
Moody
Pennington.__
Perkins
_
_
Potter

145 I "

11 ! .
23 |
9 i
6 !_.

62

Miscellaneous j
11
2

Total

|

1&3 I
149 I
9 j

620 1
54 I
120 •

249 :
387 :

i
i
1
i
i
: ....

'70

579 i
1 :
2

.'07

37 !
7 i
11 |
1

:

2
1

i

7

28 !
I

:

26,506 i

3
2
2
1
3

JAl ,

271 •

674
24
40

9
1
1
25
4
o

30 ,

25,472 j

1

9|

825 !

209

TENNESSEE
Anderson
B edford
Renton
Bledsoe... ._
Blount
Bradley
Campbell
Cannon
Carroll-..
Carter
Cheatham
Chester... _
_
Claiborne
Clay
Cocke
Coffee
Crockett
Cumberland-.
Davidson
Decatur
DP. Kalb
Dickson
Dver .Favette
Fentress
Franklin
Gibson
Giles
. .
Greene
Grundy
Hamblen
Hamilton
Hancock
Hardeman
Hardin. .__ _
Hawkins
Hay wood
Henderson
FT«nry
Hiekman
Houston
Humphreys..
Jackson
. _
Tefferson
Johnson
Knox .
Lake
Lauderdale..-

161
168
26
16
397
295
340
6
199
90
26
61
138
6
156
203
82
57

13, 624
44
21
157
392
137
47
354
338
195
37
255
261

9,318

3
104
25
176
213
80
491
50
4
77
18
81
27

7, 441
93
260




2 ' LaWH'U . .
j ' Lew .a

14
373 .

1

;\
);>.

\

:

74 ;
52:

8, 352 {
3 i
100 j
23
160
192
78
462
48
4
70
16
76
24
6, 641
79
236

M* fn

7 I Moo-

137
184 :.

129
17
2i;7

U2
-1^
4

7 j

590 !
255 :
148 '
703
4 i
Ic3 :
618:
3
144 ,
275

- i y™>

2'

34 j
220 !
66 I
240

i

Mid
"2 i M.UlOT.
1 I M««iO

187 '.
86
25
61
13

12,178 I
43 :
21
147
348
130
43
328
298
386

: 'i

137
17
219 !
149 ;
585 ;
50;

i 0\OLton
:M ' Fon\
Po'k.
Put-

-

1
23
3
2
14

^Q

' J41
4
114

4
34

510
1 r.

'
178

29
R().l' 0 . . . .
2
23
31
3
1

4&2
345
436 :
124 '
7

Umho'^iiu

29
6
15
610

18,801 !
-iu
1,018
207 :
195

Sl]'ll\.5

92

'I l O U s d . H "
\ 1 l'Ol...
..

I v\ MTOII

..

10 ! W«i 1 1 A> m
^\,.jr(

1
1
3
519
10
18

2S1
X

8

vMuU
Ii". cll.Uitoi

4.11 :
4
133
1, 050
17
211
105
335
178
343

66,981

1 "I

21

< "n

•ill

]Q

j "

'22
16 0 " :

'7
<\

,^

7
1
g
"1, S67

3
69
11
13

Li

'

1

i

It!

{

HV

1

10"
2
15
75

1
'")

11 to

v\

1
-I
2t//

lo
3
17
14
5?

10
15
16
2
1
""""781
2
26
2
1
1
2
*8
32
1
•(

11
3
19

i, 5G? ; 2, 304

302

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns, distributed by counties and by income classes, calendar year 1924—Continued
TEXAS

County

Anderson.. . .
\ndrews
Angelina
Aransas
Archer
Armstrong
Atascosa
Austin
Bailey
Bandera
Bastrop
Baylor
Bee
Bell
Bexar
Blanco
Bordeii
Bosque
Bowie
Brazoria
Brazos
Brewster
Briscoe
Brooks..
Brown
Burleson.
Burnet
Caldwell
Calhoun. __
Callahan
Cameron
Camp .
Carson
Cass
Castro
Chambers
Cherokee
Childress..
Clay . . . . .
Coke
Coleman
Collin.
Collingsworth.
Colorado
Comal
Comanche
Concho
Cooke
Coryell
Cottle
Crane
Crockett
Crosby
Culberson..
Dallam
Dallas .
Dawson
Deaf Smith.
Delta - Denton
De Witt
Dickens
Diinruif
Donlev
Duval
Eastland
Ector
Ed war is
Elite
El Paso
Erath
Falls
Fannin
Fayette

Under
$5,000

Total

923
3
553
45
355
54
188
340
10
9
646
149
223
1,575
14,531
22
3
191
1,155
547
488
140
20
75
635
244
70
1,046
63
250
1,584
95
155
160
11
46
495
435
305
95
408
1,165
295
422
491 I
265
80
595
214
106

869
3
497
39
309
54
174
321
7
2
605
137
197
1,445
13,057
17
2
182
1,076
527
412
122
10
68
588
222
60
889
58
227
1,428
87
146
147
11
38
461
397
283
89
363
1,056
254
386
432
255
68
534
195
70

i

24
195
16
434
24,794
278
198
276
693
441
89
52
262
86
1,468
17
72
1,482
5,791
290
607
526
498

55
215
20
445
27, 734
330
205
285
765
528
110
65
285
97
1,570
17
79
1,635
6,391
305
703
595
578

I
i
i
!

I
!
i
i
i
:
!
!
!
!
i




$5,000 $10,000
and
to
$10,000 over
46

8

40
5
34

16
1
12

13
19
2
4
35
11
26
103
1,074
5
1
8
56
17
55
15
9
37
19
9
119
4
19
128
4
9
8
28
37
19
4
40
90
34
25
47
5
10
51
17
29
27
19
4
11
2,059
46
7
7
65
77
21
10
22
9
4
126
453
13
74
66
70 !

1
1
3
6
1
27
400
1
23
3
21
3
I

16
3
1
38
1
4
28
4
2
4
8
1
3
2
5
19
11
12
5
2
10
2
7
4
1

881
6
2
7
10
3
1
2
10
3
27
147
2
22
3

io

County

Fisher
Floyd
Foard
Fort Bend
Franklin
Freestone
Frio
Gaines
Gal vest on
Garza
Gillespie
Glasscock
Goliad
Gonzales .
Gray
Grayson
Gregg ..
Grimes
...
Guadalupe--.
Hale
Hall
Hamilton
Hansford
Hardeman
Hardin.
Harris...
Harrison
Hartley
Haskell
Hays
Hemphill
Henderson
Hidalgo
Hill
._..
Hockley
Hood
Hopkins
Houston
Howard
Hudspeth
Hunt
Hutchinson.__
Irioii-.- _. ._
Jack
Jackson
Jasper
Jefi Davis
Jefferson
Jim Hogg
Jim Wells
Johnson
Jones
Karnes
Kaufman
Kendall
Kenedv
Kent
Kerr
Kirnble
King
Kinney
Kleberg
KroK
La mar
Lamb . .
Lainpnsas
La ^aPe
1
Lava oa
i X>G6

Lfon
Liberty
Limestone
Lipscomb
Live Oak

Under
$5,000

Total

195
205
125
448
38
505
117
26
5,809
65
220
7
120
471
255
2,940
395
346
533
315
285
187
16
495
488
23, 540
] 170
14
265
481
173
265
874
894
11
40
330
245
465
52
1,215
3
24
110
110
203
45
7,374
73
121
1 040
605
392
990
141
25
27
313
53
4
103
427
215
1, 265
35
182
92
955
93
93
555
1, 311
38
45

185
168
111
417
37
428
102
23
5,269
42
209
7
106
399
225
2,763
373
314
459
246
214
181
13
424
446
21,112
1,097
12
233
433
165
238
766
813
9
37
312
207
428
48
1,113
19
109
100
188
44
6,801
65
102
989
561
319
897
128
16
25
274
47
3
93
391
190
1,151

1

167
86
894
94
84
515
1,170
35
40

$5,000

to
$10,000

$10,000

and
over

10
33
14
24

4
7

1
21

56
15
2
360
23
11

1
180
2
18
6
43
8

12
54
24
134
14
27
66
60
65
5
3
61
30
1,647
57
2
29
32
8
22
85
70
2
3
16
26
31
4
90
1
3
1
9
11
1
441
5
19
46
37
66
73
10
9

5
8
9
6
1
10
12
781
16
3
16
5
23
11
2
12
6
12
2
2

I

4

132
3
5
7
7

20
3

9

28
5
1
7
31
22
94
6
11
6
49
4
9
38
97
3

13
1

i

3

5
3
20
2
4
12
9

44

303

STATISTICS OP INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns, distributed by counties and by income classes, calendar year 1924-—Continued
TEXAS—Continued

Llano
Loving
Lubbock
Lynn
McCulloch...
McLennan.-.
McMullen....
Madison
Marion
Martin
Mason
Matagorda...
Maverick
Medina
Menard
Midland
Milan
Mills
Mitchell
Montague
Montgomery.
Moore
Morris
Motley
Nacogdoches.
Navarro
Newton
Nolan
Nueces
Ochiltree
Oldham
Orange
Palo Pinto....
Panola
Parker
Parmer
Pecos
Polk
Potter
Presidio
Rains
Randall
Reagan
Real
Red River....
Reeves
Refugio
Roberts
Robertson
Rockwali
Runnels
Rusk
Sabine
San Augustine

$5,000 $10,000
and
to
$10,000 over

Under
$5,000

County

106
820
216
' 4, 381
6
51
82
46
51
511
275
232
58
132
760
64
330
315
246
13
64
88
363
2,210
74
465
1,299
32
12
840
598
87
365
18
120
207
2,310
232
15
96
38
15
295
89
84
94
277
169
515
184
110

723
76
184
3,855
5
44
77
37
46
474
242
211
44
122
681

371

28
26
20
10
9
64
7
29
27
9
1
1
13
25
256
3
25
164

57
296
282
235
12
62
74
332
1,810
69
437
1,097
25
12
782
554
82
326
18
107
191
2,150
215
14
87
31
14
272
85
76
91
240
155
458
173
105
94

j
|
j
!

18
2
4
155
1

1
1
6
144
2
3
38

12
11
113
15
1
5
5
1
18
3
6
3
32
13
54
7
3
4

County

San J a c i n t o . - San Patrick). .
San Saba
Schleicher
Scurry
Shackleford...
Shelby
Sherman
Smith
Somervell
Starr

Stephens
Sterling
Stonewall
Sutton
S wisher
Tarrant
Taylor
Terrell
Terry
Throckmorton
Titus
Tom Green...
Travis
Trinity
Tyler
Upshur
Upton
Uvalde
Valverde
Van Zandt j
Victoria
Walker
!
Waller
!
Ward
!
Washington..!
Webb
!
Wharton
Wheeler
Wichita
Wilbarger
I
W iliac y
!
Williamson.._
Wilson
Winkle
Wise
Wood
Yoakum
j
Young
j
Zapata
Zayalla
j
Miscellaneous I
Total...

11
8
9
97
256
S
17
2

22
78
2
1

158
115
28
465
1,000
445
131
4,704
623
58
1,142
188
245
260 '
1
815
2
43
206

221
256
1
710
41 i
73 !

30
59
9
37
21
11
5
29
122
43
24
433
95 i

18
4

23
23
5
11
32
10
_
_
4
15
1

6
27

2
109 ;

192,735 | 173,371 j 14,461

24

4,903

UTAH

Beaver
Box Elder....
Cache
Carbon
Daggett
Davis
Duchesne
Emery
Garfield
Grand
Iron
Juab
Kane
Millard..
Morgan
Piute

221
404
625
2, 565
3
307
66
146
13
100
110
363
25
179
63
14




219
303
585
2, 524

279
60
143
12
89
97
312
22
170
60
10

2
11
35
35
19
. 6

3
1
11
13
42
3
9
2
3

Rich
Salt Lake
San Juan
Sanpete
- ;i Sevier
9 :| Summit
. i| Tooele
Uiutah
Utah
!
Wasatch
j
Washington. .1
Wavne..
I
Weber
I
Miscellaneous I
1

Total...

19
16, 659
12
286
159
471
500
149
1, 073
111
34
13
3,980
35
28,685

17
15,361 |
10 j
240 !
148 !
459 j
4S1
129 i
1,008 |
97 ;
34 I

1
897 I
1 i
22 !
11
10
18
18 '
50
12

o 12i
142 !
3,776 I
20 !
3 !
26,753 ! 1,398

1
401
1
4
1
2
15
2
62
12

304

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns, dis-

tributed by counties and by income classes, calendar year 1924—Continued
VERMONT
County

Addison
Bennington...
Caledonia
Chittenden—.
Essex
Franklin
Grand Isle....
Lamoiile
Orange.

Total

Under
$5,000

400
1 650
,
i 345
3,
'633
335
1 510
,
85
235
460

363
1,432
1,228
3,349
327
1, 415
81
210
422

$5,000 I $10,000
to
and
$10,000
over

33
98
91
196
5
64
4
17
30

4

70
26
88
3
31

County

Total

451
2,540
1,749
60
140
80
1,799
1,170
165
239
9

226
415
320
17, 595
336
4
64
139

427
2,391
1,680
55
132
74
1,649
1,054
151
217
8
111
382
40
34
2,410
79
16
14
116
230
58
10
183
17
108
1,501
995
16
382
308
9
36
103
507
154
44
41
73
5
207
381
295
15, 612
299
4
55
130

18
30
122
60
120

18
30
113
56
112

120
395
45
40
2,808
90
20
17
120
245
69
12
199
17
113
1,650
1,067
19
415
350
11
39
110
570
162
50
45
78




21
108
50
5

965
3,410
2,915
1,715
1,925
35

893
3,130
2,675
1,583
1,744
4

43
192
176
89
122
20

Total—

20,618

18,906

1,180

8
8

7
4

108
85
10
18
1
9
9
4
6
234
8
1
1
2
11
9
2
12
4
105
54
3
23
22
1
2
7
44
8
3
1
4
17
21
22
1,241
22

Y
5

3
43
19
1
2
42
31
4
4
4
1
164
3
3
2
2
4
2

4

19
3
3
1
2
2
13
3
742
15
.....
4

$5,000 $10,000
and
to
$10,000 over

Orleans
Rutland
Washington..
Windham
Windsor
Miscellaneous

VIRGINIA
Accomac
Albemarle
Alleghany
Amelia
Amherst
Appomattox..
Arlington
Augusta
Bath
Bedford...
Bland
Botetourt
Brunswick
Buchanan
Buckingham.
Campbell
Caroline
Carroll
Charles City.
Charlotte
Chesterfield..
Clarke
Craig
Culpeper
(
Cumberland,, i
Dickenson J
Dinwiddie \
ElizabethCity
Essex
j
Fairfax.
J
Fauquier
I
Floyd...
!
Fluvanna
|
Franklin
{
Frederick
I
Giles...
'
Gloucester
Goochland
Grayson
Greene..
Greens ville...
Halifax
Hanover
Henrico
HenryHighland
Isle of Wight.
James City...
King a n d !
Queen
j
King George..I
King William J
Lancaster
\
Lee
i

Under
$5,000

Loudoun
,
Louisa
j
Lunenburg___
Madison
Mat hews
Mecklenburg.
Middlesex
Montgomery.
Nansemond..
Nelson
New Kent
Norfolk
NorthamptonNorthumberland
Nottoway
Orange.
Page....
Patrick.
Pittsylvania..
Powhatan
Prince Edward
Prince George
Prince William.
Princess Anne
Pulaski
Rappahannock
Richmond
Roanoke
Rockbridge--.
Rockingham _
Russell
Scott
Shenandoah..
Smyth
Southampton.
Spotsylvania _
Stafford
Surry.
Sussex
Tazewell
Warren
Warwick
Washington..
Westmoreland
Wise
!
Wythe
York
_
'
Miscellaneous
Total.-.i

7:

29
88
64
43
59
11

305

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns, distributed by counties and by income classes, calendar year 1924—Continued
WASHINGTON
County
Adams
Asotin
Benton..
Chelan
Clailam
Clarke
_._
Columbia
Cowlitz
Douglas
Ferry
Franklin
Garfield
Grant
...
Grays Harbor
Island
Jefferson
King.
„
Kitsap
Kittitas ..
Klickitat
Lewis..
Lincoln

Total

320
160
400
2,320
960
1,560
360
1,400
200
120
720
420
230
6,801
80
360
50,701
2,080
1,440
340
2,500
640

Under
$5,000

307
157
387
2,127
912
1,511
338
1,320
191
119
711
384
224
6,430
77
351
46, 682
2,010
1,395
321
2,399
602

$5,000 $10,000
to
and
$10,000 over
11
3
9
180
46
37
17
68
9

2
4

l

l

12
5
12

1
8
29
5
273
98
2
1
9
3,125 - - 9 1 4 66
4
40
5
18
1
93
8
34
4

County

Total

Under
$5,000

$5,000 $10,000
and
to
$10,000 over

Mason
Okanogan
Pacific
Pend Oreille..
Pierce
San Juan
Skagit.__
Skamania
J Snoliomish
i Spokane
Stevens..
Thurston
Wahkiakum..
Walla Walla..
Whatcom
W h i t m a n . __
Yakima

430
480
1,200
400
14, 900
120
2,080
120
4,100
21, 200
560
2,040
210
2,320
2,880
1,680
3,880
5,469

5,383

68

18

Total...

138,181

129,751

6,634

1,796

2,560
105
225
350
9,413
18
215
216
590
240
2,013
703
440
247
715
1,130
395
415
307
385
95
583
30
3,230
550

2,420
99
216
327
8,423
17
208
201
582
234
1,923
655
433
228
699
1,112
386
355
283
369
91
537
30
2,954
536

103
5
5
20
570
1
6
9
5
5
72
31
7
15
14
12
6
36
17
12
2
37

37
1
4
3
420

Miscellaneous i

412
461
1,145
390
14,018
114
1,985
112
3,820
20, 284
543
1,926
202
2,134
2, 675
1,597
3,615

15
16
49
9
684
6
89
5
191
715
14
93
7
151
152
71
217

3
3
6
1
198
6
3
89
2(11
3
21
1
35
53
12
48

WEST VIRGINIA
Barbour
Berkeley
Boone
Braxton
Brooke
Cabell
Calhoun
Clay
!
Doddridge
j
Fayette
__
Gilmer
Grant
Greenbrier
Hampshire...
Hancock.
Hardy
Harrison
Jackson
__
Jefferson.
Kanawha
Lewis.
Lincoln
_
Logan
McDowell
Marion
Marshall.
Mason
Mercer
_.
Mineral
Mingo.

425
320
1,507
6,270
95
107
186
2,697
140
70
1,920
38
4,180
116
321
8,511
789
132
2,530
4,060
4,720
1,863
300
3,800
983
1,741

354
925
410
314
1,444
5,553
90
103
177
2,580
140
66
544
65
1,877
35
3,949
106
286
7,785
754
121
2,426
3,914
4,521
1,753
287
3,537
954
1,669

11
29
11
6
39
470
5
3
6
82

24
247

36
3
27
2
170
7
26
448
29
9
75
103
136
88
6
169
25
55

2
16
1
61
3
9
278
6
2
29
43
63
22
7
94
4
17

Monongalia_.
Monroe
Morgan.
Nicholas
Ohio
Pendleton
Pleasants
Pocahontas...
Preston
_.
Putnam
Raleigh
Randolph
Ritchie
Roane.
_.
Summers
Taylor.
Tucker
Tyler
Upshur
Wayne
Webster
Wetzel
Wirt
Wood
Wyomirg

Miscellaneous

Total...

1
6
3
1
18
17

6
3
24
7
4
2
9
90
12

58

15

75,037

70,072

3,297

1,668

9
370
72
8
93
18
65
2
159
8
23

6
182
20
1
51
4
52
2
58
4
10

WISCONSIN

Adams
219
1, 050
Ashland
Barron
665
196
Bayfield
Brown
3, 599
Buffalo
365
Burnett.
97
588
Calumet.
1, 123
Chippewa
634
Clark
1, 244
Columbia
i Includes Alaska.




219
1, 006
643
189
3, 337
356
92
570
1, 058
607
1, 177

39
19
4
179
9
4
14
49
24
46

5
3
3
83
1
4
16
3
21

Crawford
Dane
Dodge
Door__
Douglas
Dunn
Eau Claire...
Florence
Fond du Lac
Forest
Grant

302

287

8,305
1,864

7,753
1,772

3,304

3,160

291

495

282

473

2,120

2,003

3,300

3,083

1,041

1,008

96

192

92

180

306

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns, i
tributed by counties and by income classes, calendar year 1924—Continued
WISCONSIN—Continued
• County

Green.
Green Lake...
Iowa
Iron...
_
Jackson.
Jefferson
Juneau
Kenosha
Kewaunee
La Crosse
Lafayette
Langlade
Lincoln
Manitowoc
Marathon
Marinette
Marquette..
Milwaukee.-.
Monroe
Oconto
OneidaOutagamie.-.
Ozaukee
Pepin
Pierce
Polk...

Total

Under
$5,000
1,055
378
629
299
250
1,723
406
4,857
264
2,655
493
757
725
2,524
2,122
1,127
140
76, 913
715
527
605
2,974
720
151
540
363

1,086
413
648
310
255
1,825
410
5,162
288
2,942
506
792
774
2,712
2,334
1,210
143
82,608
733
543
666
3,206
758
156
553
376

$5,000 $10,000
to
and
$10,000 over
19
22
16
11
4
73
4
206
16
198
11
24
29
106
112
63
1
3,662
13
12
43
164
19
4
12
12

12
13
3
1
29
99
8
89
2
11
20
82
100
20
2
2,033
5
4
18
68
19
1
1
1

$5,000 $10,000
and
to
$10,000 over

Under
$5,000

Total

County
Portage
Price
Racine
Richland. .
Rock
Rusk
St. Croix
Sauk
Sawyer
Shawano
Sheboygan__.
Taylor
Trempealeau.
Vernon
Vilas
Wai worth
Washburn
Washington..
W^aukesha.Wraupaca
Waushara
WinnebagO--.
Wood
Miscellaneous

1,063
533
7, 541
371
4,915
331
625
1,292
102
507
4,853
192
573
532
206
1,543
311
1,025
2,508
1,215
140
4,570
1,703
125

1,013
504
7,123
356
4,586
321
592
1,229
94
480
4,515
175
559
514
190
1,440
308
976
2,345
1,175
133
4,142
1, 601
54

24
50
7
21
227
10
- 14
12
12
83
3
37
107
32
3
248
68
47

Total.._

179, 275

167, 684

7,650

331
1,727
95
2,929
28
535
140
218

324
1,665
92
2,848
23
520
132
213

38
19
287
11
213

12
10
131
4
116
3
9
13
1
6
111
7
6
4
20
12
56
8
4
180
34
24
3,941

WYOMING
Albany
Big Horn
Campbell
Carbon
Converse
Crook
Fremont
Goshen
Hot Springs-Johnson
Laramie
Lincoln
Natrona
Niobrara
Park

1,659

1,589

863
112

852
106

1,830

1,757

474
71
671
139
610
179

457
68
635
135
573
166

2,759
1,147
5,998

2,631
1,123
5,686

122
292

119
266

47
11
5
46
13
3
30
4
28
10
92
19
217
3
15

23
1
27
4
6
9
3
36
5
95

Platte
I
Sheridan
i
Sublette
}
Sweetwater.-_|
Teton
I
Uinta
|
Washakie
Weston
Yellowstone

National
Park
Miscellaneous

1
17

Total...

22, 947

17
1
15
2
5
1
1

11
21, 985

11

TABLE 18.—Individual returns by States and Territories—Number of returns distributed by cities, calendar year 192% l
ALABAMA
City or towrn

Number
of returns

21 Attalla-..
Abbeville
._
80 Auburn
Alabama City
416 : Bay Minette
Albany
42 Bessemer
Albertville
86 i Birmingham
Alexander City
15 Boaz
Altoona
148 Boyles
Andalusia
896 Brewton..
Anniston.
12 Bridgeport
Ashland
115 Brighton
Athens
86 Carbon Hill
Atmore
1
For method of compiling data, see page 12.
2
Included in Birmingham.
3
Not reported.




Number
of returns

City or town
_.
.

_

149
52
54
1,745
20, 007
39
127
43
38
97

City or town
Chapman
Clanton
Columbiana
Cordova
Cullman
Dadeville
Decatur
Demopolis-Dora
Dothan
Elba

Number
of returns
24
60

._

78
157
216
197
80
375
41

307

STATISTICS OF INCOME

TABLE 13.—Individual returns by States and Territories—Number of returns distributed by cities, calendar year 1924—Continued
ALABAMA—Continued
City or town

Number
of returns

Enterprise ._
Eufaula
Eutaw
Evergreen. _
Fairfield
Fayette
Florala
Florence
Fort Payne _
Gadsden
Geneva
Georgiana...
Girard
Greensboro.
Greenville __
Guntersyille
Haleysville..
Hartford
Hartsell
Headland. _.
Heflin
Huntsville..
Inglenook...
Jackson

43
181
49
106
705
86
67
596
43
640
38
60
31
88
120
68
96
31
63
33
28
562
i

36

City or town
Jacksonville-Jasper
Lafayette
Lanstt
Leeds
Lincviile
Lipscomb
Luverne
Marion
Mignon
Mobile
Monroe ville .Montgomery.
Northport
Gakman
Opelika
Opp
Oxford
Ozark
Phenix
Piedmont
Prattville
Reform
River Falls-_.

Number
of returns

City or town

Roanoke
Russell ville
Samson
Scottsboro
Selma
Sheffield
Sulligent
(4)
Sylacauga
31
Talladega
105
Tallassee
4, 250 Thomasville...
33 Townley
3,814 Troy
Tuscaloosa
23 >Tuscumbia
228 Tuskegee
28 Union Springs_
62 Uniontown
66 Vincent
65 West Blocton..
42 Wetumpka
94 York....
8
6
36

314
50
40
129
12

Number
of returns
CO
29
32
1,380
348
30
238
227
72
47
48
242
890
246
132
70
56
7
31
83
52

ALASKA
Anchorage..
Cordova

440
320

Fairbanks.
Juneau

320
600

Ketchikan.

ARIZONA
Bisbee
Clifton
Douglas
Flagstaff
Florence
Glendale
Globe

981
101
727
412
40
170
826

Holbrook.
Jerome
Mesa
Miami
Nogales--.
Phoenix...
Prescott_.

Arkadelphia
Arkansas City.
Ashdown.
Atkins..-.
Augusta
Batesville
Benton
Bentonville
Berry ville
Bly the ville
Booneville
Brinkley
Camden
Clarendon
Clarksville
Coal Hill
Conway
Corning.Cotton Plant..
Crossett
Dardanelle
De Queen
De Witt
Dermott
Des Arc
Dierks
Dumas.
—
Earle
El Dorado
England
Eudora
Eureka Springs
Fayetteville

191
90
81
54
97
213
118
89
25
562
50
115

Fordyce
Forrest C i t y . . .
Fort Smith
Gillett
Greenwood
Gurdon
Hamburg
Harrisburg
Harrison
Hartford
Heber Springs.
Helena
Hope
Horatio
Hot Springs
Hoxie
Huntington
Huttig
Jonesboro
Lake V i l l a g e Leslie
Lewisville
Little Rock
Lonoke
Luxora.
McGehee
Magnolia
Malyern
Marianna
Marked T r e e . .
Mena
Monette
Monticello

126
1,061
234
979
418
4,279
903

Safford
Tempe
Tombstone .
Tucson
Williams—Winslow
Yuma

92
114
73
2,153
191
863
585

ARKANSAS

462
92

138
17
232
76
81
118
59
191
107
96
38
25
73
80
1,861
126
70
76
353
2

Included in Birmingham.
3 Not reported.




165 Morrillton
237 ! Mulberry..
2,105 | Nashville
57 I New Rocky Comfort...
39 Newport
ioi i North Little Rock
52 Osceola.
60 Ozark
116 Paragould
41 Paris
52 Parkin
Piggott
977
Pine Bluff
340
Pocahontas
24
Prescott
1,052
101 Rector
Rogers
40
36 Russell ville
866 Searcy
I
95 Siloam Springs
I
11 Springdale
!
157 Stamps
Stuttgart
i
7,424
|
70 Texarkana
Thornton
\
265 Truman
134 Van Bur en
172 Walnut Ridge
219 Warren
127 West Helena
79 Wilmar
47 Wvnne
122
4
8

Included in Bessemer.
Included in Sylacauga.

57
49
108
54
259
798
152
56
452
133
53
55
1,982
61
140
48
93
151
108
97
80
463
887
66
164
315
166
240
139
25
222

308

STATISTICS OF INCOME

TABLE 18.—Individual returns by States and Territories—Number of returns distributed by cities, calendar year 1924—Continued
CALIFORNIA
Number
of returns

City or town
Alameda
Albany
Alhambra..
Anaheim
Antioch
Arcadia
Arcata
Auburn
Azusa
Bakersfield
Banning
Benicia
Berkeley
Bishop
Blythe.._
Brawley
Brea
__
Burbank
Buriingame
Calexico
Chico
_.
Chino.
C h u l a Vista
Claremont
Clovis
Coalinga...
Colton
Coiusa
Compton
Corcoran
Corning
Corona
_
Coronado
Covina
Daly C i t y . _
Dinuba
Dunsmuir
Eagle Rock
E a s t San Diego
El Centro
E l Cerito
El M o n t e
E l Segundo
Emeryville
Escondido
Eureka
Exeter
Fairfield
Fillmore
F o r t Bragg
Fowler
Fresno
Fullerton
Gilroy
Glendale.
Glendora
Grass Valley.
Gridley
Hanford
Hayward
Healdsburg
Hemet

4,047
133
2,555

_

_._

_
_._

_

!.
__
_..

__.

1,470
287
280
385
422
210
3,360
117
385
6,125
287
105
510
350
875
1,648
580
881
140
185
298
(3)
616
350
327
700
231
173
315
430
420
308
346
730
700
(6)
700
114
385
315
135
210
1,779
308
77
330
576
133
6,492
1,225
346
5,005
175
422
221
654
616
385
250

Number
of returns

City or town

Hermosa Beach
402
422
Hollister
175
Holtville
—
910
Huntington Beach
1,890
Huntington Park
165
Imperial..
1,470
Inglewood
133
Jackson
192
King City
192
Kingsburg
122
La Mesa
122
La Verne__
133
Lakeport
192
Lemopre
308
Lincoln
346
Lindsay...
Livermore
_.
Lodi
305
Lompoc.
14, 210
Long Beach
7 133, 675
Los Angeles
422
Los Banos
500
Los Gatos
._
441
Madera
173
Manteca
_
345
Maricopa
730
Martinez
774
Marysville
133
Mayfield
734
Merced
!
519
Mill Valley
I
Modesto
_ I
1,224
Monrovia
I
893
683
Monterey
i
368
Monterey Park
!
385
Mountain View
774
Napa
385
National City
490
Needles
192
Nevada City
_
385
Newman
173
Oakdale
_
29, 551
Oakland...
155
Oceanside
765
Ontario
830
Orange
158
Orland
566
Oroville
600
Oxnard
385
Pacific Grove
1,532
Palo Alto
10, 220
Pasadena
220
Paso Robles...
1,070
Petaluma
3
Piedmont
670
Pittsburg
287
Placerville
1,225
Pomona
539
Porterville
346
Red Bluff
539
Redding
1,030
Redlands

City or town
Redondo Beach
Redwood City
Reedley
Richmond
Rio Vista
Riverside
Roseville
Sacramento
St. Helena
Salinas
San Anselmo
San Bernardino..
San Bruno
San Diego
San Fernando
San Francisco
San Gabriel.
San Jose
San Leandro..
_.
San Luis Obispo
San Mateo
San Rafael
Sanger
Santa Ana
Santa Barbara
Santa Clara
Santa Cruz
Santa Maria
Santa Monica
Santa Paula.._.
Santa Rosa
Sausalito
Sebastopol
Selina
Sierra M a d r e . . .
Sonora
South Pasadena
South San Francisco..
Stockton...
Sunnyvale
Taft
Tracy
Tulare...
Turlock
Ukiah
Upland
Vacaville
Vallejo
Venice
Ventura
Vernon
Visalia
Watsonville
Watts
Whittier
Willits
Willows
Woodland
Yreka...
YubaCity

Number
of returns
962
570
308
2,241
346
2,065
621
10, 280
192
664
462
2,145
192
8,610
508
93, 707
560
5,486
708
910
1,319
992
287
2,940
3,465
500
1,005
525
2,380
595

1,147
526
268
308
315
346
1,855
321
4,882
192
2,505
576
539
500
287
390
231
1,636
1,295
1,200
(8)
884
912
315
2,118
192
154
403

COLORADO
Aguilar
Akron
Alamosa
Aspen
Boulder
Brighton
Brash
Canon City..

300
100
420
65

1,015
178
185
493
3

C olorado Springs
Craig
Crested Butte
Cripple Creek
Del Norte
Delagua
Delta
Denver

Not reported.
e Included in San Diego.




_

5,180
88
158
135
(3)
245
175
36, 756

Durango.
Eaton
Englewood
Florence
Fort C o l l i n s . .
Fort Lupton_.
Fort Morgan..
Fowler

7
Includes Beverly Hills and San Pedro.
8 Included in Los Angeles.

420
238
285
250
875
120
380
60

309

STATISTICS OF INCOME

TABLE 18.—Individual returns by States and Territories—Number of returns distributed by cities, calendar year 1924—Continued
COLORADO—Continued
City or town

Number
of returns

Fruita
Glenwood Springs
Golden.
Grand Junction
Greeiey
Gunnison
Haxtun.
_.
Holvoke
Idaho Springs
Julesburg
La Junta.
Lafayette
Lamar..
Las Animas

45
192
247
860
910
175
42
70
45
73
870
126
280
210

_.

Number
of returns

City or town
Leadville
Limon.
Littleton...
Longmont
Louisville.
Loveland
Manitou
Monte Vista
Montrose
Ordway
Ouray
Pagosa Springs
Pueblo
Rockvale

__

450
106
232
385
108
345
93
230
237
52
73
53
4,395
105

City or town
Rocky Ford
Salida
Silverton
South Canon
Steamboat Springs
Sterling
Telluride
Trinidad
Victor
Walsenburg
Windsor
Wray
Yuma

Number
of returns

(9)

260
525
53

78
560
157
1,800
168
405
137
105
100

CONNECTICUT
Ansonia
Branford...,
Bridgeport.
Bristol
Danbury
Danielson..
Derby
Farmington
Greenwich..
Groton
..
Guilford
Hartford....

1,741
670
12,301
2,758
2,591
503
805
490
2,968
360
174
22, 909

Jewett City..
Meriden
Middletown.
Naugatuck...
New Britain.
New Canaan
New Haven..
New London
Norwalk
Norwich
Putnam
Ridgeneld...

291
3,473
1,889
1,303
6,485
395
18, 782
2,906
2,866
3,001
627
233

Rockville
Shelton
Southington
Stafford Springs
Stamford.
Stonington
Torrington
Wallingford
Waterbury
Willimantic
Winsted

832
745
557
511
4,528
927
1,859
1,151
9,572
1,173
763

DELAWARE
Delaware City
Dover.
Georgetown...
Harrington...
Laurel

57
475
133
133
161

Lewes
Middletown
Milford
New Castle.

Newark
Seaford
Smyrna
Wilmington..

399
152
124

9, 766

D I S T R I C T OF COLUMBIA
Number
of
returns

City or town

Washington..

77, 835

FLORIDA
Number |
of returns I

City or town
Apalachicola
Arcadia
Bartow
Bonifay
Bradentown
B rooks ville
Carrabelle
Chipley
Clearwater
Cocoa
Coconut Grove._.
Dade City

62
217
300
28
450
77
10
38
450
260
225
57 I
3

City or town
Daytona
De Funiak Springs.
De Land
Delray
Dunnellon
Eustis
Fernandina
Fort Lauderdale
Fort Meade
Fort Myers
Fort Pierce
Gainesville.

Not reported.




Number
of returns

City or town

Green Cove Spring!
High Springs
Homestead
Inverness
Jacksonville
Jasper
Key West
Kissimmee..
Lake City
Lake Worth
Lakeland
Leesburg
•Included in Canon City.
450
135
52
209
145
450
56
381
739
399

Number
of returns

157
150
47
11,837
29
600
132
185
388
1,039
210

310

STATISTICS OF INCOME

TABLE 18.—Individual returns by States and Territories—Number of returns dis-

tributed by cities, calendar year 1924—Continued
FLO RID A—Continued
Number
of returns

City or town
Live Oak
Madison . _ . _ . . _
Manatee
...
Marianna
Miami .
._
Millville
Milton.
Monticello
Mulberry
New Smyrna
Ocala
Orlando
Ormond..
.
Palatka.

105
72
104
10,200
30
58
36 ;
76 i
338
372
1 565 i
37 i
338

Number
of returns

City or town
Palm Beach

295
115
85
1, 900
99
300
(3)
82
217
8
749
41
3,225
600

Palmetto
Panama City
Pensacola
Perry
Plant City
Port Tampa City
Punta Gorda
Quincy
.
St. Andrews
St. Augustine . ___ St Cloud
St. Petersburg
Sanford._
_ _

City or town
Sarasota
South Jacksonville._ Starke
Tallahassee
T ampa
Tarpon Springs
Titusville
Wauchula
West Palm Beach
West Tampa
Winter Garden
Winter Haven
Winter Park

Number
of returns
450
575
48
302
9,075
155
103
101
1, 816
80
70
275
160

GEORGIA
Abbeville
Acworth..
Adel
Albany
Alma
Americus
Arlington
Ashburn
Athens
Atlanta
Augusta
Bainbridge
Barnesville...
Baxley
Bibb C i t y . . . .
Blackshear...
Blakely
Boston
Bowdon
Brunswick...
Buena Vista.
Buford
Cairo
Calhoun
Camilla
Canon
Canton
Carrollton
Cartersville..
Cedartown...
Claxton
Cochran
College ParkColumbus.. .
Comer
Commerce
Conyers
Cordele.__,__
Cornelia
Covington...
Cuthbert
Dallas
Dalton
Dawson
Decatur
Donalsonville
Douglas
Douglas ville.
Dublin

25,
3,

22
179
3

East Point
East T h o m a s t o n
Eastman
Eatonton
Elberton
Fairburn
Fitzgerald
Forsyth
Fort Gaines
Fort Valley
Gainesville
Glennville
Gordon
Grant ville
Greensboro
Griffin
Hapevilletown
Hartwell
Hawkinsville
Hazelhurst
Hogans ville
Jackson
Jefferson
Jesup
Jonesboro
Kirkwood
La Grange
Lafayette
Lavonia
Lawrence ville
Lithonia
Louisville
McCaysville
M e Donough
McRae
Macon
Madison
Manchester
Marietta
Marshall viile
Meigs
Milledgeville...
Milieu
Monroe
Montezuma
Monticello
Moultrie
Nashville
Newman

Not reported.




Ocilla
Pelham
Porterdale
Quitman..
Richland..
Rochelle
Rockmart
I Rome
| Rossville
! Roswell
I Royston
! Sanders ville
I Savannah
Shellman
44 I Social Circle
339 | Soperton
147 Sparta
62 Statesboro
36 Stone Mountain
19 Summer ville
10 Swainsboro
46 Sylvania
_
_
17 Sylvester
78 Talbotton
42 Tallapoosa
(16)
Tennille
' 332 Thomaston
58 Thomas ville
16 Thomson
27 Tifton
20 Toccoa
49 Trion
Unadilla
29
Union Point
34 Valdosta
4,202 i Vidalia
52
Vienna
102
Villa Rica
411
Wadley
43
Warrenton
6
Washington
119
Way cross
47
Waynesboro
118
West Point
Willacooche
Winder
Wrens
293

47
41
176
32
243
65
14
103
252
14
24
14

8n

"I
18

156
5
273

Wrightsville

Included in Atlanta.

15
69
24
117
22
8
30
711
46
14
15
68
6,690
33
19
31
118
40
14
32
24
47
22
30
49
143
347
29
131
62
23
10
24
440
77
14
16
20
46
108
751
132
159
10
68
8
12

311

STATISTICS OF INCOME

TABLE 18.—Individual returns by States and Territories—A'umber of returns distributed by cities, calendar year 1924—Continued
HAWAII
City or town

Number
of returns

Hilo

617

Number i
of returns

City or town

City or town

1
8,137 1 Wailuku

Honolulu . . . . .

Number
of returns
254

IDAHO
American Falls.
Ashton
Blackfoot
Boise
Bonners F e r r y . .
Buhl
Burley
C aid well
Coeur d ' A l e n e . .
Emmett
Filer
Glenns F e r r y . . .
Gooding
Grange ville

I
! Pocatello
Preston
Rexburg
Rigby
Rupert
I St. A n t h o n y .
i St. Maries
Salmon
Sandpoint
Shelley
! Shoshone
462 j Twin F a l l s . . .
48 j Wallace
144 | Weiser

82
Hailey
75 Idaho Fails.
240 | Jerome
Kellogg
2,400
Lewiston
164
Malad
176
Meridian..
240
Montpelier
180
694
Moscow
200
Mountain Home.
82
Mullan
198
Nampa
84
Oakley
96
Payette

104
584
102
580
696
40
38
215
316
156
398

2,420
44
115
66
120
132
316
48
336
36
136
922
732
205

ILLINOIS
A bingdon
Albion
Aledo
Altamont
Alton
Amboy
Anna
Arcola
Arlington Heights
Ashland
Assumption
Astoria
Athens
Atlanta
Auburn
Augusta
Aurora
A very ville
Barrington
Barry
Barton ville
Batavia
Beardstown
Beckemeyer
Belleville.
Bellwood
Bel videre
B e ment
Benld
Benton
Berwyn
Blandinsville
Bloomington
Blue Island.
Bluffs
Bradley
Braidwood
Breese

C arlin ville
Carlyle
Carmi
Carpenters ville
2,282
C airier Mills
153
Carrollton
144
Carter ville
132
Carthage
392
Casey
82
Central City
84
Centralia
63
Cerro Gqrdo
56
Champaign
72
Charleston
251
Chats worth
26
Chenoa
4,811
Cherry
5
Chester
331
Chicago
61 , Chicago Heights
70 I Chillicothe
584
Chrisman
681
Christopher
82
Cicero
2,211
Clayton
121
Clinton
406
Coal City
83
Colchester
283
Collins ville
371
Columbia
3,532 I Coulter ville
45 I Creal Springs
1
2,978 |j Crystal Lake
1,817 || Cuba
90 | Dallas City
104 |l Danville
31 De Kalb
114 Decatur
107 Delavan
489 Depue
Des Plaines
Di vernon
Dixon
Dolton
Dorrisville
396
Downers Grove
Dupo
927
Duquoin
D wight .
Earlville
* Not reported.




154
45
236
46

840

East Alton
East Dubuque..
East Dundee
East Moline
East Peoria
East St. Louis._
Edwardsville
Effingham
El Paso
Eldorado...
Elgin
Elizabethtown. Elmhurst
Elmwood
Elrnwood Park.
Equality
Eureka
Evanston
Fairbury
FairfieldFairmont City
Farmer City
Farmington
Flora
Forest Park
Frankfort Heights
Freeburg
Freeport
Fulton
Galena
Galesburg
Galva
Geneseo
Geneva
Genoa
Georgetown
Gibson City
Gillespie
Gilrnan
Girard
Glen Carbon
Glen Ellyn
Glencoe
Golcqnda
Granite City
Granviile
Grayville
Greenfield
Greenup
Greenville
.'

Included in West Dundee.

133
76
443
118
687
196
142
333
4,186
10
1.301
48
158
8
181
9,667
230
10J
8
189
139
169
1, 736
39
1,729
161
264
2,504
281
269
419
93
215
166

esi
136
88
22
940
851
21
1, 858
72
54
36
23
170

312

STATISTICS OF INCOME

TABLE 18.—Individual returns by States and Territories—Number of returns distributed by cities, calendar year 1924—Continued
ILLINOIS—Continued
City or town

| Number
i of returns

Griggsville.
Hamilton
Hanaford
Harris burg
Harvard
Havana
Henry
Herrin
Highland
Highland Park
High wood
Hills boro
Hinsdale
HooDoston
Hurst
H ome-wood
Jacksonville
Jersey ville
Johnston City
Joliet
Jones boro
Kankakee
K?ithsburg
Ke nil worth
Kewanee
Kincaid
Knox ville
La Grange
La Grange Park
La Harpe
LaSalle
Lacon
Ladd
Lake Forest
Lanark
Lansing
La wrence ville
Lebanon
Lemont
Lena
Leroy
Lewistown
Lexington
Liberty ville
Lincoln
Litchfield
Livingston
Lockport
Lovejoy
Loin bard
Lovington..
Lyons
Mciienry
McLeansboro
Macomb
Madison
Manteno
Marengo
Marion
Marissa
Mark
Maroa
Marseilles
Marshall
Martins vjlle
Mascou tah
Mason City
Mattoon
M a y wood
Melrose Park
Mendota
Metropolis
Milford
Minonk
Moline
•
Momence

35
92
910
312
1.210
215
O
S
911
203
1,530
172
360
1,222

419
57
342
1,000
243
416
5, 756
4.0
1, 655
40
407
1,090
176
47
2,194
110
63
1,149
122
184
965
60
220
424
86
294
40
105
S6
57
324
716
373
132
319
7
467
58
329
151
54
418
370
88
126
750
101

!
!
!
:
|

Monmouth
Monti cello
Morris
Morrison
Morrisonvilie
Morton
Morton Grove
Mound City
Mounds
Mount Carmel
Mount Carroll
Mount Greenwood
Mount Morris
Mount Olive
Mount Pulaski
Mount Sterling
_.
Mount Vernon
Moweaqua
Murphysboro
Nameoki
Naperville
Nashville
Neoga
New Athens
New Baden
Newman
Newton
Niles
Nokomis
Normal
Norris City
North Chicago
North Chiilicothe
North City
North Utica
National Stock Yards.
Oak Park
Oakland
Oblong
Odell
Odin
O'Fallon
Oglesby
Olney
Onarga
Oregon
Orient
Ottawa
Palatine
Palestine
Pana
Panama
Paris
Park Ridge
Pawnee
Paxton
Pecatonica
!
Pekin
Peoria
Peoria Heights

Peotone..
Percy

Peru
71
Petersburg
243
Phoenix..
101
Pinckney vine. _31
128 Pittsfield
127 Plainlield
1,124
Piano
1,815
Pleasant Plains.
702 ! Polo
356 | Pontiac...
163 i Princeton.

;7 1 Princeviile.
1
168 Prophetstown.
2,486 Quincy
170 Rantoul
* Not reported.




Number
of returns

City or town

574
203
365
207
52
143
242
118
216
368
118
74
149
348
115
90
479
64
528
2
660
115
40
109
87
66
66
159
228
325
10
398
(12)
(3;

103
87
13,145
37
103
111
54
178
111
193
100
151
200
1,195
247
93
337
127
492
1,174
92
241
59
1,035
8, 506
25
95
22
764
152
5
113
167
101
102
70
120
574
406
57
97
2, 789
170

Number
of returns

City or town
Redbud.
Ridgway
River Forest.
Riverdale
Riverside
Riverton
Roanoke
Robinson
Rochelle
Rock Falls
Rock Island
Rockdale
Rockford
Roodhouse
Rosiclare
Rossville
Royalton
Rushville
St. Anne
St. Charles
St. David
St. Elmo
St. Francisville
Salem
Sandoval
Sandwich
Savanna
Schram
Sesser
Shawneetown
Shelby ville
Sheldon
Silvis
South Beloit
South Holland
South Wilmington
Sparta
Spring Valley
Springfield
Staunton
Steger
Sterling
Stockton
Stonington
Streator
Sullivan
Summit
Sumner
Swansea. __
Sycamore
Tamaroa
Taylor Springs
Taylor ville
Thayer
Tilden.
_.
Toluca
Toulon
Trenton
Troy..
Tuscola
Urbana
Vandalia.
Venice
Vermont
Villa Grove
Virden
Virginia
Wamac
Warren
Warsaw
Washington
Washington Park
Waterloo
Watseka
Waukegan
Waverly
Wenona.

1 Included in Chillicothe.
2

58
19
1,452
163
1,068
72
123
332
353
179
2,760
25
7,365
197
41
97
104
141
55
524
40
26
23
252
37
181
510
(3)
54
36
187
87
138
1
126
55
236
274
6,705
487
127
822
132
73
1,021
129
145
36
358
12
24
652
22
24
47
114
76
66
177
741
129
106
21
152

j
I
|
!

j
!
j
j
_!
!
j
I
|

isa
145
(3)
32
74
146
36
135
252
2,779
67
65

313

STATISTICS OF INCOME

TABLE 18.—Individual returns by States and Territories—Number of returns distributed by cities, calendar year 1924—Continued
ILLINOIS—Continued
Number
of returns

City or town

City or town
White Hall
Willis ville
Wilmette
Wilmington
Winchester
Windsor
Winnetka

West Chicago.._
West Dundee
West Frankfort
West Hammond
Western Springs
Westville
Wethersfield
Wheaton

Number
of returns

City or town

128
8
2, 590
100
110
28
1,825

Witt..
Wood River
Woodstock
Worden
Wyoming.
Zeigler
Zion

784
241
90
471
8,282
104
63
682
353
252
315
37
120
55
5,094
13

Nappanee
Nati onal M i 1 i t a r y
Home
*..
New Albany
New Castle
New Harmony
New Haven
Ne wburg
Nobles ville
North Judson
North Manchester
North Vernon
Notre Dame
Oakland City
Orleans
Osgood
Owens ville
Paoli
Pendleton
_
_
Peru
Petersburg
Pierceton
Plainfield
Plymouth
Portland
Princeton
Redkey
Remington
Rensselaer
Richmond
Ridge ville
Rising Sun
Rochester
Rockport
Rockville
Rosedale
Rushville
St. Paul
Salem
Scottsburg
Seymour
Shelburn
Shelby ville
Sheridan
Shirley
Shoals
South Bend
South Whitlcy
Spencer
Sullivan
Summitville
Syracuse
Tell City

Number
of returns
4C

432
38;;
24

_ _
_

365
424

INDIANA
Albany
Albion
Alexandria
Anderson
Angola
Andrews
Arcadia
Argos
Attica
Auburn
Aurora
Bates ville
Bedford
Beech Grove
Berne
Bicknell
Bloomfield
Bloomington
Bluflton
Boonville
Bourbon
Brazil
Bremen
Broad Ripple
Brookville
Brownsburg
Brownstown
Bruce ville
Butler
Cambridge City
Cannelton
Chesterton
Clarks ville
Clay City
Clinton
Columbia City
Columbus
Connors ville
Converse
Corydon
Covington
Crawfords ville
Grot hers ville
Crown Point
Culver
Danville
Decatur
Delphi
Dugger
Dunkirk
East Chicago
Eaton
Edinburg
Elkhaxt
Elwood
Evans ville
Fai r mount
Fair vie w Park
Farmers burg
Flora
Fort Branch
Fort Wayne
Fort ville
Fowler

37
34
137
1,61.0

j
'

142
35
30
49
205
253
1G7
181
1.121
' 122
90
311
85
1.144
349
218
56
561

FrankfortFranklin..
French Lick_
Garrett Gary..
Gas City
Goodland
Goshen
Greencastle
Greenfield
Greensburg
Greentown
Greenwood
Hagerstown
Hammond
Harmony
Hartford City...
Hessviilr'-lobart

Hope..
Ilowcll
Huntingburg...
Huntington
Hymera
6
Indianapolis
117
Jason ville
38
Jasper
42
16 Jefferson ville
Jonesboro
81
Kendall ville
131
Kentland
51
253
Knightstown___
(15)
Knox _
Kokomo..
48
643 ij La Porte..
236 ' Ladoga_
50'
Lafayette
889
Lagrange
Lapel
27
Lawrenceburg-66
Lebanon
81
488 || Liberty
21 il Ligonier
328 |! Linton
218 jl Logansport
103 | Loogootee
334 || Lowell
1
95 j| L
Madison
148
Marion
105
Martinsville
4,396
Mecca
38
Michigan City_.
77
Middletown
2, 958
Mishawaka
475
Mitchell
5, 814
Monon
55
(16)
34

57
11,265
114

Montezuma
Monti cello
M^ontpeiiar
Mooresviile
Morocco
Mount Vernon_.
Muncie

" Included in Calumet C i t y .
14 Included in Kewanee.




84
385
23
11
171
1,071
106
35,377
259
123
811
64
357
92
84
95
1,683
1,586
30
922
66
14
279
238
100
131
373
1,403
33
105
25
257
1,144
197
60
1,966
30
2,144
188
72
62
113
60
61
32 ii

Terre H a u t e
Thorntown
Tipton
Union City
Universal
Upland
Valparaiso
Veedersburg
Ve vay
Vincennes
2,206 Ii Wabash

15
16

Included in JefTersonville.
Included in Clinton.

1,070

(A
i'.
297

.V
11

KG

314

STATISTICS OF INCOME

TABLE 18.—Individual returns by Slates and Territories—Number of returns distributed by cities, calendar year 1924—Continued
INDIANA—Continued
City or town

Number i
of returns

Number
of returns

City or town

City or town

Number
of returns

j

2
56
37
335
575

Wades ville
Walkerton
Warren
Warsaw
Washington

| Waterloo
| West Lafayette
| West Terre Haute
Whitingj Williamsport
_ _ _

35
208
169
2,423
39

Winamac
Winchester
Winslow__ _ _.
Woodruff Place
Worthington

,795
89
215
62
70
19!
53
63
224
12!
952
59
39
206
129
85
42

Newton
Nora Springs
North wood
Oakland
Odebolt
Oelwein
Ogden
Onawa
Orange City
Qsage
_.
Osceola
Oskaloosa
Ottumwa
Parkersburg
Pella
Perry
Pocahontas
Post ville
Red Oak
Reinbeck
Remsen
Rock Rapids
Rock Valley
Rockford
Rockingham
Rockwell City
Rolfe
Sac City
Sanborn
Seymour
Sheffield
Sheldon
Shenandoah
Sibley
Sidney
Sigourney
Sioux Center
LSioux City
' Sioux Rapids
Spencer
Spirit Lake
Storm Lake
Story City
Strawberry Point.
| Stuart
Sumner
| Tabor
Tama
Tipton
Toledo
Traer
Valley Junction
Villisca
Vinton
Walnut
Wapello
Washington
Waterloo
Waukon
Waverly
Webster City
West Burlington.,
West Liberty
West Union
What Cheer
Williamsburg
Wilton Junction._
Winfield
Winterset
Woodbine

64
182
96
219
53

IOWA
Ackley
Adel
Akron.
Albia._
Algona
Alta..
---Alton
Ames
Anamosa
Anita__
Atlantic
Audubon
Avoca..
_
Bedford
Belle Plaine
Bellevue
Belinond
Bettendorf
Bloomfield
Boone
Brighton
Britt
Brooklyn
B urlington
Calmar
Carroll
Cascade
Cedar Falls
Cedar Rapids
Centerville
Chariton
Charles City
Cherokee
Cincinnati
Clarinda.
Clarion
Clarksville
Clear Lake
Clinton
Colfax
Coon Rapids
Corning
C orrection ville
Corydon
Council Bluffs._.
Cresco _ _
Creston
Davenport..
Decorah
Denison
Des Moines
Dewitt
Dows
Dubuque
Dunlap
Dyersville
Eagle Grove
Eldon
Eldora
Elkader
Emmetsburg
Estherville
Fairfield
Farmington
Fayette
Fonda
Forest City
Fort Des Moines
Fort Dodge
Fort Madison
7

Garner
101
94 Glenwood
78 Grand Junction
312 Greene
275 Greenfield
128 Grinnell
65 Griswold
450 Grundy Center
103 Guthrie Center
104 Guttenberg
350 Hamburg
138 Hampton
126 Harlan
72 H a r t l e y - .
235 Hawarden
91 Holstein
97 Humboldt
111 i Humeston
121 | Ida Grove
969 Independence
22 j Indianola
76 ! Iowa City
78 j Iowa Falls
2,174 I Jefferson
8 7 ; Jewell
Keokuk
444
78 Keota
366 Kingsley
4,698 Knoxville
426 La Porte City
340 ! Lake City
359 Lake Mills
403 Lamoni
14 Lansing
240 Le Mars
Lehigh
283
49 Lenox
189 Leon
2,502 Logan
122 McGregor
54 Madrid
90 Malvern
78 Manchester
71 Manilla
3,080 Manly
148 Manning
560 Manson
5,422 Mapleton
Maquoket a
301
230 Marcus
13,619 Marengo
180 M anon
67 Marshalltown
4,055 Mason City
87 Melcher
136 Missouri Valley
272 Monona
115 Montezuma
Monticello
194
98 Moulton
146 Mount Ayr
Mount Pleasant
321
387 Mount Vernon
20 Muscatine
M ystic
68
96 Nashua
94 Nevada
68 New Hampton
New London
1,951
New Sharon
886

1 Included in Davenport.




i
j
I
|
j
i
j
j
j
[

|
<
|
|
I
j
i
|
j
|
!
j
j
j
j
i

619
56
84
108
153
698
108
131
107
227
100
584
1,567
71
205
421
110
116
483
81
203
210
176
83
179
67
35
54
302
276
149
113
131
97
6,275
44
338
97
296
77
68
74
136
45
154
155
72
123
312
90
223
126
73
331
3,013
136
271
361
111
114
136
51
124
62
76
188
70

315

STATISTICS OF INCOME

TABLE 18.—Individual returns by States and Territories—Number of returns distributed by cities, calendar year 1924—Continued
KANSAS
City or town

Number
\ of returns
563
15
174
66
1,177
118
78
1, 632
386
84
297
276
286
94
108
54
103
147
207
46
840
82
224
42
330
56
1,017
162
86
211
422
58
74
192
591
82
74
1,052

Abilene
Altoona
Anthony
Arcadia
Arkansas City
Arma
Ashland-_
Atchison
Augusta
Baldwin
Eaxter Springs
Belleville-Beloit
Blue Rapids
Bonner Springs
Burlingame
Burlington
Caldwell
Caney
Cedar vale
Chanute
Cherokee
Cherry vale
Chetopa
Clay Center
Clyde
Coffeyville
Colby
Coldwater
Columbus
Concordia
Con way Springs
Cottonwood Falls
Council Grove
Dodge City
Douglass
Downs
El Dorado
Elkhart
Ellinwood
Ellis
Ellsworth
Emporia
Erie
Eureka
Florence
Fort Scott
Frankfort

58
161
270
208
1.358
39
367
177
676
101

i Number
i of returns

City or town

Fredonia
Frontenac
Galena
Garden City
Garnett
Girar d
Goodland
Great Bend
Greens burg
Halstead
Harper
Haven
Hays
Herington
Hiawatha
Hillsboro
Hoisington
Holton
Horton
Howard
Humboldt
Hutchinson
Independence
Iola
Junction City
Kansas City
Kingman
Kinsley
Kiowa
La Harpe
Lacygne
Larned
LawTrence
Leaven worth
Liberal
Lincoln
Lindsborg
Lyons
McPherson
Manhattan
Mankato
Marion
Marys ville
Medicine Lodge
Minneapolis
Mulberry
Mulvane
Neodesha

'•
:
;
'

178
103
247
206
143
240
378
369
88
60
74
54
305
430
232
59
263
148
256

179
585
051
357
442
841
152
184
195
22
32
256
899
082
235
144
129
188
372
713
91
166
304
86
116
167
41
342

City or town
Newton
Nickerson
Norton
Oakland
Oberlin
Olathe
Osage City
Osawatomie__
Osborne
Oswego
Ottawa
Paola
Parsons
Peabody
Phillipsburg.Pittsburg
Plainville
Pleasanton
Pratt
ProtectionRosedale
Russell
Sabetha
St. John
St. Marys
Salina
Scammon
Scott City
Sedan
Seneca
Smith Center_
Solomon
_
Stafford
Sterling
Stockton
Syracuse
Topeka
Troy
Valley Falls ...
Wakeeney
Wamego
Washington.-.
Weir
Wellington
Wichita
Wilson
Winfield
Yates Center,

Number
of returns
,088
23
197
19
143
198
88
306
132
99
463
272
,191
171
122
,806
62
55
515
54
185
288
122
138
82
, 571
138
56
127
119
126
68
134
138
78
66
.,782
87
92
114
124
7G
78
553
r
,804
119
814
81

KENTUCKY
,800 : Covington
Ashland
71 ! Cynthiana
Augusta
86 ! Danville
Barbourville
108 1 Dawson Springs
Bardstown
Dayton
Bar dwell
49 Drakesboro
Beattyville
960 Earlington
Bellevue
114 E d d y v i l l e . . . Berea
800 Elizabethtown
Bowling Green..
32 Elkton
Burnside
64 Eminence
Campbells ville..
68 Falmouth
Carlisle
111 : Fleming
Carrollton
210 ; Flemingsburg
Catlettsburg
280 Fort Thomas
Central City.__.
60 Frankfort
Clay
(18)
Franklin
Clifton
21 Fulton
Clinton
60 Georgetown
Cloverport
17 : Glasgow
Columbia
500 Greenville
Corbin
Guthrie
Corydon
« Included in Newport.

93921—26

21




'
'
;
'
!

_.|
j
I
i

I
|
I

6,750
250
595
90
825
22
149
29
127
40
43
52

75
48
1,000
610
81
279
235
166
130
36

Harlan
Harrodsburg
Hazard
Hellier
Henderson
Hickman
Highland Park.
Hod gen ville
Hopkinsville
Irvine
Jackson
Jenkins.
La Grange
Lancaster
Lawrenceburg
Lebanon
Leitchfield....
Lexington
Liverrnore
London .
Louisa
Louisville..
Included in Louisville,

270
157
525
32
545
109
(19)

32
675
176
100
132
85
87
84
134
41
3, 975
16
55
92
25, 000

316

STATISTICS OF INCOME

TABLE 18.—Individual returns by States and Territories—Number of returns distributed by cities, calendar year 1924—Continued
/
KENTUCKY—Continued
City or town

Number
of returns

City or town

Ludlow
McRoberts
Madisonville
Marion
Mayfield
Maysville
Middlesborough
Millersburg
Moiiticello
Morganfield
Mortons Gap
Mount Sterling
Murray
Newport
Nicholasville

637
35
440
51
350
375
420
25
36
88
35
233
81
3,300
129

Oakdale.
Olive Hill
Owensboro
Paducah
Paintsville
Paris
Pikeville
Pineville
Prestonsburg
Princeton
Providence
Richmond
Russell
Russell ville
Scottsville

Abbeville
Alexandria
Amite
Arcadia
Bastrop
Baton Rouge
Berwick
Bogalusa
Bossier City
Boyce
Breaux Bridge..
Bunkie
Cedar Grove
Colfax
Covington
Crowley
De Quincy
De Ridder
D onaldson ville..
Eros
Eunice
Ferriday
Franklin
Fullerton
._.
Glenmora
Gretna
Gueydan
Hammond

134
1,444
69
91
213
2,828
30
407
83
62
29
87
111
46
139
375
171
255
111
18
96
68
172
64
81
182
48
288

Homer
Houma
Independence
Jackson
Jeanerette
Jennings
Jonesville
Kenner
Kentwood
Kinder
Lafayette
Lake Arthur
Lake Charles
Lake Providence
Lecompte
Leesvllle
Lutcher
McNary
Madisonville
Mandeville
Mansfield
Marks ville
Merry ville
Minden
Monroe
Morgan City
Napoleonville
Natchitoches

Auburn
Augusta
Bangor
Bath
Belfast
Biddeford-Brewer
Bridgton-.Brunswick.
Calais
East port...
Ellsworth.-

1,440
1,188
2,646
576
324
936
396
135
476
234
162
162

F airfield
Farmington.-Fort Fairfield .
Freeport
Gardiner
Hallo well-

I Number ||
j of returns j
<i
|
i
!
!
i
,
i
I
j
I
;

0s)

City or town
Sebree
Shelby ville

1.012 Somerset
1,850 Springfield
151, Stanford
759 Sturgis
250 Uniontow^n
250 Van Lear
62 Vanceburg
234 Versailles
126 Wayland
253
Weeksbury--420 Wjlliamsburg.
170 Wilmore
57 Winchester. __

Number
of returns
11
260
360
76
61
130
28
42
42
187
24
44
108
25
675

LOUISIANA

j
j
j
j
j
|
j
!

New Iberia
New Orleans
New Roads
Oakdale
Opelousas
Patterson
Pineville
Plaquemine
Rayne
Ray ville
Ruston
St. Martinsville..
Shreveport
Slidell.
Sulphur
Tallulah
Thibodaux
Vidalia
Ville P l a t t e . . .
Vinton
Vivian
Washington...
Welsh
379
West Monroe.
1,680
White Castle..
189 Winnfield
78 | Winnsboro
198

277
202
15
18
116
157
18
52
35
35
589
19
1,064
155
102
205
86
1
21
32
244
50
49

271
32, 319
59
202
271
84
104
246
131
98
266
35
6, 698
99
H3
118
216
51
51
119
92
29
82
117
43
154
90

MAINE

Lewiston
Lincoln
Madison
Norway
Old Town
Pittsfield

-I
|
j
I
i

225
180
99
81
540
162
2,556
144
324
162
396
252

jj Portland
jl Presque Isle

I! Rockland
:| Rumford Falls..
Saco
Sanford
South Paris
South Portland .
Water ville
Westbrook

3.392
280
594
945
468
1,629
135
1,224
1,620
720

MARYLAND
Aberdeen
Annapolis
Baltimore
Bel Air
Berlin
Boonesboro
Brunswick
Cambridge
Capitol HeightsCentre ville
Chestertown
Crisfield
Cumberland
Delmar
Denton
19

Included in Louisville.




Easton
Elkton
Ellicott City
Federalsburg
Frederick
Frost burg
Hagerstown
Havre de Grace.
II ill-lock.

II yatts ville
Kitzmillers villeLaurel
Lonaconing
Mount Rainier.
North East

230
205
185
75
750
300
1,950
270
22
520
14
205
135
415
50

Oakland
Pocomoke
Port Deposit.Rockville
St. Michaels..
Salisbury
Snow Hill
Takoma Park.
Thurmont
Union Bridge.
Westernport. Westminster-.
Williamsport..

105
95
110
325
30
485
65
550
43
255
225
275
85

317

STATISTICS OK INCOME

TABLE 18.-Individual returns by States and Territories—Number of returns distributed by cities, calendar year 1924-—Continued
M A S S A C HITS E T T S

City or town

Number
of returns

Abington... .
Acton
.
Aeushnet. _
Adams
Agawam_ -_.Amesbiirv .
Amherst Andover .. ..
Arlington
.
Ashburnhnin.
Ashland . .
Arhol
Atfleboro . .
\uburn
Avon
Ayer - - - Barro
Bedford
Belchrrtowij
g
Belmoni
Beverly _
Billericn
Blackstono
Boston
Bourne
Braint ree
Brockton
Brookfiold
Bridpowii rr
Buekland . Cambridge.
Canton .
Charlion.
Chelrisford .
i 'heshire
j
Chesler . . .
j
Chicopoo
i
Clarksburg.
;
Ointon
- Cobas^et
I
Colraiu....
.
;
Concord.. . . .
i
DaltOT!
|
Danvers
j
Dartmouth
i
Dediwm
J
Deerfield
...
i
Dennis
j
Dighton
j
Douglas
!
Dracut
j
Dudley
Duxbury
East Bridgewater
\
East Longme;] ilow
j
Easthampton
!
Easton
Edgartown
!
Erving
I
Essex
!
Everett
j
Fairhaven
I
!
Fall River
Faltnouth
Fitchburg
i
Fox boron gh
: . - _'
Framingham
;
Franklin
;
Freetown
i
Gardner
;
Georgetown
;
Gloucester
,
Graftrn
!




662
223
109
488
140
842
367
1,103
2,804
104
138
785
2, 233
174
245
500

City or town

I Great Barrington..
! Greenfield
| Groton
I Groveland
! Hadley
j Hamilton
j Hanover
I Hanson..
! Hardwick
Harvard.
Harwich.
Hatfield
Hav hi 11.
Hingham
Hinsdale
Holbrook
Hoi den
131
H olliston
104
Holyoke
147
Hopedale
45
Hopkinston
1,710
Hubbardstoii-2, 366
Hudson
524
Hull
176
Huntington
89. 673
Ipswich
36 | Kingston
]. 521 I Lakeville
8, 150 Lancaster
110
Lanesborough
9, 924 j Laurence
487
Lee
107
Leicester .
10,911
Lenox
Leominster
293
Lexington
80
Lincoln
226
Littleton
3, 024
Longmeadow
71 LowelL
98
Ludlow
2,346 j Lunenburg
50 i I^ynn
907 !' Lynnfield..
Maiden
358
M anehester
92
Mansfield
837
Marblehead
279
1,088
Mari0i.
267
Marl borough
1, 329
Marshfield
J37
Mattapoisett
82
Maynard
32
Medfield
138
Medford
138 ! Medway
Melrose..
143
Merrimac
143
Methuen
171
Middleborough
280
Middleton
628
Milford
J43
Millbury
72
Millis
83
Millville
122
Milton
2,896
558
Monson
6,602
Montague
137
Nahant
3,130
Nantucket
258 j Natiek
1, 744 Needharn
666
New Bedford.. 1. __
32
New Marl borough.
J, 157 NewburyNe wbur y por t
95
Newton
1,493
221 Norfolk

i Numbe
i of ret u n

Number
of returns

24<J.

Xoith \d (l ms . - __
North A n d o ^ r
\
X ,i\h \tiK b.irough_.|
X o i t h Kivokiield
North Rwidiniz
I
Noilli.T.pton
Xoitliboi (jiigh. _ __
North hi i<U
Xortltfield
\oiton
.

1. 925
J57
10f5
103
174
213
J05
16
1)
M)
1*24
4. 94 L
66!
50
li.VJ
15S
254
. 27 i
270

Xoiucll _
Oak Mull-

i'«..bod. Pi in broke
Pe])j)erell.

710
105
78

Pv'>\ IK < tow n

til

109
21
142

1,579
748
1.589
138
69
288
57
157
82
132
528
59
15
148
384
2, 434
10
213
4. 219
113
1,044
207
4,450
400
5f»
1,047

IS
214

, 026
209
59
74
59
, 505
70
1i3
323
207

121

71
88 .
119 I
9,012 |
70
11,124
38
\, 2(,9
291
1,372
114
96
1, 243
59
96
506
103
, 072
138
842
70
147
206
1.397
251
225
l.'S
S3T

iiv rboiu..

Sonierville. . . .
.-'( uth Lladlty..
Houtliborough..
Southbridire
Soul hw n k .
Spencei . .
Si>ri uphold
Stoning
Stockbndge.
Stonehani
St olight on __
Stfw
_ __
Sturbudgc .
Sb

'
,11(1
!
|
'
; Taunton__
Teiiipleton.

T

7 , Tow 'i^ iid.

\ ro

71
211
3 01
122
242
79
10,996
447
126
1,078
82
353
14,467
53
71
637
19
36
21
29
60
1,3.10
70

2. 084
' 59
159
71
30
70
, 123
478

318

STATISTICS OF INCOME

TABLE 18.—Individual returns by Stales and Territories—Number of rvftnns dis-

tributed by cities, calendar year 1924—Continued
MASSACHUSETTS—Continued

City or town
Ware
Wareham
Warren
Watertown
Wayland
Webster
Wellesley
Wenham
West Boylston
West Brookfield
West Bridge water
West Ne w b u r y

! Number I
i of returns |
!
i
i
:

:
:

!

Number
of returns

City or town

City or town

I Number
I of returns

I

West Stockbridgo
488
West Springfield
299
Westborough
349
Westfor d
385
Westfield
140
Westminster
1,303
Weston
1.380
Westport
70
West wood
104
36 ! Weymouth___
Whately
138
Whitman
95

I
|
I
i

52 ] Wilbraham
977 I Williamsbui-g
Williamstown..-,.
70
Wilmington
500
Wichendon
1
Winchester
44
323
Winthiop
Woburn
79
Worcester
14
Wrentham
,802
Yarmouth
46
825

143
66
176
140
437
1,818
2, 803
1,771
19, 550
152
94

Midland
Milan...
Milford
Monroe
Morenci
Mount Clemens
Mount Morris
Mount Pleasant
I Munising
! Muskegon...
__.
[ Muskegon Heights....
1 Nashville
I Negaunee
;
Newaygo
1,453
Newberry
480 Niles
125 Northville
120 Norway
60
Oakwood
120
Onaway
I
360
Ontonagon
i
7, 450 i Otsego
i350 ' Ovid
1,200
Owosso
100 Oxford
44 i Paw Paw
;
400 Petoskey
253 Plainweil
60
Plymouth
;
105
Pontiac
84
Port Huron
m
w
840
Portland
3,200
Quincy
480 Reading
240
Red Jacket
840
Rediord
88
Reed City
4, 556 Richmond
35 j River Rouge
9,000 || Rochester
240 li Kockford
40 i! Rogers
240 |i Romeo
6, 054 !j Royal Oak
J90 ; Saginaw
280 I; St. Charles
120 ; St. Clair
31 j St. Ignace
180 |!St. Johns
400 I! St. Joseph
100 II St. Louis
43 !! Sandusky
400 ' i Sault S te. M arie
280 !| Scottville
!
237 ii Sebewaing
1, 320 ;; Shelby
320 jjSouthHaven
140 !i South Range
<
600 ;' Sparta

460
100
100
1,339
71
1,320
113
270
260
5,600
600
40
360
60
120
1,100
320
180
(21)
72
100
200
50
830
120
240
360
120
830
2,754
2, 246
80
33
39
(22)
800
80
63
888
263
180
180
130
2,386
5,527
140
300
120
240
940
62
68
840
40
59
40
360
60
80

MICHIGAN

Adrian
Albion
Algonac
Allegan
Alma
Alpena
A n n Arbor.
Bad Axe.
_.
Bangor
Battle Creek.._
Bay City
Belding
Bellevue
Benton Harbor
Bessemer
Big Rapids
Birmingham
Blissfield
Boyne
Bronson
Buchanan
Cadillac...
Caro.
Caspian
Cass City
Cassopolis
Cedar Springs
Charlevoix
Charlotte
Cheboygan
Chelsea
Chesam'ng
Clare
Clio
Coldwater
Constantine
C orunna
Croswell...
Crystal Falls
Dearborn
Decatur
Detroit
Dowagiac.
Dundee
Durand
E a s t Grand Rapids
East J o r d a n . .
E a s t Lansing
"East T a w a s . .
E a t o n Rapids.
Eeorse...
Escanaba
Essexville
Evart
"Fenton
Feradale
Flint
Flushing
Ford

860
500
145

j
I

159
80
4, 385
2, 989
250
120
1, 260
360
240
990
98
100
72
300
720
163
40
.56
80
25
80
360
249
108
82
88
368
100
55
64
240
1,199
80
158,312
400
48
330

Fowlerville
Frankfort
Fremont
Gaylord
Gladstone
Glad win
Grand H a v e n . _
Grand Ledge...
Grand R a p i d s .
Grayling
-I
Greenville
Grosse Pointe
Grosse Pointe F a r m s . .
Grosse Pointe Park___
Hamtramck
Hancock
Harbor Beach
Harbor Springs
Hart
_"
*_
Hartford
Hastings
Highland Park
Hillsdale
Holland
j
Holly
I
Homer
j
Houghton
Howell
Hubbell
Hudson
Imlay C i t y . . .
Ionia
Iron Mountai
Iron R i v e r . . .
Ironwood
Ishpeming
Ithaca--_.__..
Jackson
Jones ville
Kalamazoo...
Lake L i n d e n .
Lake Odessa.
L'Anse
Lansing
Lapeer
Laurium

(21;

« Included in Grand Rapids.




21

35
80
80
61
360
65
080
240
24, 600
120
260
1, 491

Included in Detroit.

22

Included in Calumet.

319

STATISTICS OF INCOME

TABLE 18.—Individual returns by States and Territories—Number of returns distributed by cities, calendar year 1924—Continued
M1C H I G A N—C ontinued
Number
of returns

City or town

120
620
55
145
320
620
020
360

Stambaugh...
Sturgis
Tawas
Tecumseh
Three Oaks...
Three Rivers
Traverse City
Trenton

Number ;
of returns ;

City or town

City or town

20
58
120
1,500

\- Whitehall
ii Williamston
i! Wyandotte
y
i Yl
Yale
Ypsilanti
120 ;! Zeeland
400 i i
62 I!

i! Union City
I Vassar
I} Vicksburg
|j Wakcfield
I Washington Heights.
|i Waterviiet
!| Wayne
! West Branch...

i Number
i of returns
I
I
!
!

80
50
1,868
100
880
240

MINNESOTA
Ada
Adrian
Aitkin
Albert Lea
Alexandria
Anoka
Appleton
Aurora
Austin
Barnesville
Belle Plaine
Bemidji
Benson
Biwabik
Blooming Prairie
Blue Earth
Bovey..
B r ai nerd
Breckenridge
Browns Valley
Buffalo
Buhl
C aledonia.
Cambridge
Canby
Cannon Falls
Cass Lake.
_.
Chaska
Chatfield
Chisholm
Cloquet
Cokato
Coleraine
Columbia Heights
C rook ston
Crosby
Dawson
Deer River
Detroit
Duluth
East Grand Forks
Edina
Ely
Eveleth
Fairfax
Fairmont
Faribault
Farmington
Fergus Falls
Fosston
Frazee
Gilbert
Glencoe
Glenwqod
Graceville

_J
i
i
\
\
I
•
i
'
'
j
!
;
!
I
i
|
'
!
;
'
i

:

•
'
!
!
j
!
!
!
\
|
!
!
!

;

40 i Grand Rapids
26 ! Granite Falls
44 \ Hallock.
839 Hastings
J42 H i b b i n g
118 1 lutchinson
36 I ntei national F nils..
.123 Ironton
aekson.
905
67 ;| Janesville
19 II Jordan
!
332 j Xasson
72 ;| Keewatin
so ;| Kenyon
22 I! Kinney
86 || Lake City
107 I Lake Crystal
764 ' Lakefield.
244 Lanesboro
13 Le Sueur
50 Litchneld
86 Little Falls
43 Long Prairie
27 Luverne
60 Madelia
55 Madison
59 M a h n o m c n .
66 M a n k a t o
39 Marshall
397 Melrose
..
380 Milaca
37 Minneapolis
431 Montevideo
47 M on tgomery
595 Montiecllo
94 Moorhead
30 Mora
__
•)6 M orris. _
185 • M o u n t a i n Iron....
13. 100 M o u n t a i n L a k e .
185 N a s h w a u k .
26 New Prague,
220 New Ulm..
633 North M a n k a t o . .
31 North St. P a u l . 288 Northfield
5S0 Olivia
92 Orion vilie
•"Ol Osakis
15 Owatonna
17 Park Rapids
Paynesville
0)
" 8 Pelican R a p i d s . . .
>
%
26

190
1, 130
86
363

Pi pest .one
Plainview
Preston
Princeton
Proetorknott
Red Lake Falls.
R e d Wing

28
49. 132
235

Thiet liner Fall1-

Redwood Falls..
lienville
Richfield
Robbinsdale
Rochester
Roseau
Rush ford
St. Charles
140 i St. Cloud
31 i ST James
10 i St. Louis Park..
38 , ,st. Paul .
^t. Peter
Sandstone.
249
Sauk Center,
46
S<uik Rapi<K
2Y2
Shakopee.
17
>la> t o n . . .
40
bleep j E\c
16
south st Paul
South Stillwatei.
J, ihO
85
Spnng Valley
J50
S f l d

37

160 ,

Twc'lIaVboi"."""

A\

iinn

167
«UIIM1K'
(.0

i or,
310
\2

\\ i »i M H J T K .trjoh

23

293
40
4$
38
499
11
723
57
14
33
101
1, 673
19
41
30
1.056
272
107
29, 387
86
28
108
30
46
19
86
502
37
45
59
222
501
194
197
533
1, 215
60
90
45
14
325
23
33
67
76

\\l'e<,'u._

^ hue Be.i L.«M
Vllllll'T.
A\ indoin
^ mnel aco < it: .
"
V inon.i

Perhain
Pine City

3 Not reported.




135
33

Included in Battle Creek.

518
64
52
1,685
46
207
37

320

STATISTICS OF INCOME

TABLE 18.-^-1 n dividual returns by States and Territories—Number of returns distributed by cities, calendar year 192/+—Continued
MISSISSIPPI
Number
of returns

City or town
Aberdeen
Ackerman
Amory
Batcsville
Bay St. Louis
Belzoni
..
Biloxi
Booneville
Brookhaven
.__
Bude
Canton
Charleston
Clarksdale
Cleveland
C ollins
Columbia
Columbus
Corinth
Crystal Springs
Durant
__ Ellisville
Forest
Gloster
Greenville
Greenwood
Grenada
Gulfport
Hattiesburg
Hazlehurst

170
31
120
40
120
120
400
80
300
42
305
120
870

_

160
40

|
j
i

165
540
320
SO
140
46
65
53
900
880
230
610
1,004
100

Number
of returns

City or town
Holly Springs
Houston
Indianola
Ittabena
luka
Jackson
Kosciusko
Laurel
Leland
,. Lexington
j[ Louisville
j| Lumberton
ij McComb
Ij Macon
ij Magnolia
|| Marks
Meridian
Moorhead
Moss Point
|j Natchez
jj New Albany
! Newton
!! Norfield
l| Ocean Springs
| Okolona
I! Oxford
l| Pascagoula
ij Pass Christian
|| Pelahatchie

100
60
180
100
29
2,750
120
860
160
120
90
90
1,003
80
120
50
1,900
56
60
730
139
55
20
100
120
80
120
80
30

City or town

| Number
I of returns
70
120
43
80
40
70
40
100
80
90
51
100
100
lit)
120

Philadelphia..
Picayune
Poniotoc
Poplar ville
Port Gibson-_
Quitman
Richton
Rosedale
Rule ville
Sardis
Senatobia
Shaw
Shelby
Stark ville
Summit
Sumrall._-_-_Tupelo
Tutwiler
Tylertown
Union
Vicksburg
Water Valley.
West Point
Wiggins
Winona
Wood ville
Yazoo City.-.

m

300
45
57
50
1,7.50
270
153
30
120
50
360

I

MISSOURI
Albany
Appleton City
Ash Grove
Aurora
Bernie
Bethany
Bevier
Bloomneld
Bolivar
Bonne Terre
Boonyille
Bowling Green
B raymer
Brookfield
Brunswick
Butler
Cainesville
C ali fornia
Cameron
Campbell
Canton
Cape Girardeau
Cardwcll
Carl Junction
Carrollton
Carter ville
Carthage
Caruthers ville
C ass ville
Centralia
ChafTee
Charleston.. .
Chillicothe
Clarence
Clayton
Clinton....
Columl»ia...
Cvaiv?
Crystal City _
De'Scto
Deepwater
Dexter
3
Not reported.

;
:
;
!
:

!
;
,'
'
'
:

_i
'
_'
.




(3)

85
20
10
100
H
50
35
47
65 j
2S2
250
60
25
433
70
110
10
90
150
31
56
820
20
35
200 j
30
460
221
10
70
131
139
240
24
866
290
'»43
314
165
30
;>4

Doniphan
East Prairie...
Edina
Eldon
Eldorado Springs
Elsberry
Elvins
Excelsior Springs
Farmington
Fayette
Ferguson
Festus
Fornfelt
Frederickto wn
Fulton
Gallatin
Gideon
Glasgow
Granby
Grant City
Greenfield
Hamilton
Hannibal
Harrison ville
Ilayti
Hermann
Higbee
Higginsville
EJ.olden
Hunts ville
Illmo
Independence
Jackson
Jefferson City
Joplin
Kansas City
.
Kermett
King City
Kirksville
Kirk wood
_,„
La Grange
La P l a t a . . . . ;

60 Lamar
12 Lathrop
Lebanon
53
Lees Summit
95
Lexington
20
19 Liberal
98 | Liberty
200 ! Louisiana
162 | Macon
|

1 1 7 ii Maiden

I
!
!
|
!
i
j
j
;
]
'
i
!
\
;
:
;
!
!
!
'•.
!
!
'
i
i
'••

Maplewood
368
248 Mai celine
49 I Marionville
Vi Marshall
52
189
Marshfield
55
Mary ville
28 l Maysville
|
59 ; Memphis
l
10 j Mexico
l
Milan
20
20 l Moberly
!
35 | Monett
i
1,398 j Monroe CMty

1 1 0 i Montgomery

58 ! Morehousp
Mound City
58
Mount Vernon
43
150 Mountain Grove
Mountain View
40
Neosho
45
Nevada
128
1,155 New Madrid
865
1, 960
40, 650
114
65
387
888
30
53

Ne wburg
Norborne
Novinger
Odessa
Oran
Osceola
Pacific
Palmyra
Paris
Parma

:
:

105
300
40
225
202
171
84
i.272
211
25
375
30
185
25
51
462
90
1.029
255
71
48
33
85
10
35
15
160
385
51
68
50
55
70
24
15
70
C4

321

STATISTICS OF INCOME

TABLE IS.—Individual returns by States and Territories—Number of returns distributed by cities, calendar year 1924—Continued
MIS SOU RI—Continued
!

Number |
of returns !

City or town
!

Pattonsburg
Peirce City
Perry ville
Piedmont
Plattsburg
Pleasant Hill
Poplar Bluff
Port age ville
Princeton
Republic
...
Rich Hill
Richmond
Richmond Heights
Rockport
Rolla
St. Charles
St. James
St. Joseph

Number i|
of returns j

City or town

City or town

I Number
! of returns

_JI

381
40
35
10
50
190
234
70
106
793
25
. 760

92,954
112
53
75
25
75
1,135
19
20
42
194
225
2,960
50
45
135
81
25

St. Louis
Ste. Genevieve
Salem
Salisbury
Sarcoxie
Savannah
Sedalia
Senath
Seneca
:
Shelbina
Sikeston
Slater
Springfield
Stanberry
Sweet'Springs
Tarkio
Thayer
Tipton

I Trenton..
j Troy..
i Union
Uniondale
I Union ville
: University City..
I Vandalia
Versailles
Warrensburg
Washington
Webb City
Webster Groves
Wells ville
West Plains
Willow Springs..
Windsor
"...._

.j

440

']

50

'I

1,484

!
'

30
160

•;

!
I
:

199

230
2,464
50
85
35
60

MONTANA
Anaconda
Baker
Big Timber
Billings
Bozeman
Butte
Chinook
C hoteau
Cut Bank
Deer Lodge
Dillon
Eureka
Forsyth
Fort Benton

2, 592
63
93
2,350
669
8,344
123
70
137
539
375
59
259
82

Glasgow
Glendive
Great Falls
Hamilton
Hardin
Harlowton
Havre
Helena
Kalispell
Laurel
Lewistown
Libby
Livingston

Malta

|
j
!
j
'
I
j
j
!
!
;

I

170
536

3, 310
180
145
241
733
2,037
579
251
809
263
963
127

Miles City__.
Mjssoula
Philipsburg.
Poison
Poplar
Red Lodge..
Roundup
Scobey.
Sidney
Three Forks.
Walkerville..
Whitefish...
Wolf Point...

902
1,529
170
70
76
519
531
145

118
127
209
414
196

NEBRASKA

Ainsworth
Albion
Alliance
Alma
Ashland
Atkinson
Auburn
Aurora
:._.
Bayard
Beatrice
Beaver City
Benkelman
Bethany
Blair
Bloomfield
Bridgeport
Broken Bow
Burwell
Cambridge
Central City
Chadron
Chappell
College View
Columbus
Cozad Crawford
Creighton
Crete
Curtis
David City
Fairbury
Falls City
Franklin
Fremont
Friend
Fullerton
Geneva
3

Not reported.




156
520
54
93
66
206
189
69
638
53
59
59
174
74
118
132
47
83
179
424
36
51
539
81
80
64
269
48
203
558
423
48
1, 088
72
90
116

Genoa
Gering
Gordon
Gothenburg
Grand Island
Hartmgton
Hastings
Havelock
Hebron
Holdrege
Hooper
Humboldt
Kearney
Kimball
Lexington
Lincoln
Long Pine
Loup City
Lyons
McCook
Madison
Minden
Mitchell
Nebraska City..
Neligh
Newman GroveNorfolk
North Bend
North Platte
O'Neil
Oakland
Ogalalla..
Omaha... __.
Orel
Osceola
Pawnee C"'ty.
Pierce

60
101
68
123
1,463
115
963
258
74
219
144
89
520
76
134
6,102
51
74
110
501
163
131
150
462
73
52
886
83
779
65
192
45
23, 733
164
86
77

PlainviewT
Plattsmouth
Ponca
Randolph
Ravenna
Red Cloud
St. Edwards
St. Paul
Sargent
Schuyler
Scottsblurf
Scribner
Seward
Shelton
Sidney
South Sioux City
Stanton
Stromsburg
Superior
Sutton
Tecumseh
Tekamah
Tilden
University Place
Valentine
Wahoo
Wakefield
Walthill
Wayne
Weeping Water
West Point
Wilber
Wisner
Wymore
York

81
259
76
103
172
88
54
83

40
158
482
129
270
41
231
132
116
98
263
71
91
122
52
239
65
274
132
30
270
62
209
179
186
224
322

322

STATISTICS OF IXCOME

TABLE 18.—Individual returns by States and Territories—Number of returns distributed by cities, calendar year 1924—Continued
NEVADA

City or town

Number
of returns

Carson City.
Elko
Ely
Fallon

City or town

Number
of returns
158
501
185
2,365

138 ! Goldfield...
416 i Las Vegas..
251 Lovelock...
Reno
201

City or town
Sparks
Tonopah.
Virginia City.
Yerington

Nun ber
of return *

-1/

615
666
147
185

NEW HAMPSHIRE
Allenstown

\lton
\ndover

Antrim
Ashland

Bartlett

Bedford
"RfllmoTit
Berlin
Boscawen
Bristol
Campton
Canaan
Charlestown
Claremont
Colebrook
Concord
Conway
Derry
Dover
Enfield
Epping
Exeter
Farmington
Franklin
Gorlstown
Gorham
Greenville

Hampton.
136
Hanover
36
Haverhill
28
Henniker
65
Hillsborough . .
120
50
Hinsdale
8 | Hooksett
Hopkinton
17
Hudson
1,125
Jaffrev
80
Keene
13 Laconia
40
Lancaster
Lebanon
50
860
Lincoln
Lisbon
98
Littleton2,409
117 Londonderry .
Manchester
390
Marlboro
1,013
Meredith ._
166
Merrimack
59
Milford
468
Milton
156
475
Nashua. . .
Newmarket
118
Newport _
156
Northfield
120

Northumberland
156
410
Ossipee . .
274
Pembroke
45
Peterboro
176
Plaistow
120
Pittsfield .
38 1 Plymouth
80
Portsmouth
120
Raymond.._
130
Rochester
1. 125 Rollinsford
915
Rye.
Salem
663 I Sandwich
78
Seabrook
Somersworth
117
351
Stewartstown_
20
Swanzey
._ .
6,000
Tilton
75
Troy.
78
Wakefield
38
Walpole
312
Warner
40
Weare
2,775
Whitefleld
276
Wilton
352
Winchester. _
13
Wolfeboro. . .

136
40
10
200
50
117
240
1,425
33
864
4
44
120
14
46
276
29
78
234
50
5
110
50
35
98
136
80
98

Jamesburg
Jersey City
Keansburg
Kearny
Kenil worth
Keyport
Lainbertville...
Leonia
Linden
Little F e r r y . . . .
Lodi
Long B r a n c h . . .
Madison
Magnolia
Manasquan
Matawan
M a y wood
Merchant ville..
Metuchen
Middlesex
Midland P a r k .
Milltown
Millville.
Montclair
Moonachie
Morristown
National P a r k . . .
Netcong
New Brunswick..
New Providence.
Newark
Newton
North Arlington.
North Plainneld.
Northfield
Nutley
Oaklyn
Ocean City

29, 589
99
991
52
394
345
322
281
94
265
039
332
72
187
218
327
467
372
92
148
248
636
110
8
955
14
122
947
14
255
266
75
320
69
973
211
418

NEW JERSEY
Allendale
Alpha
Arlington...
Asbury Park
Atlantic City
Atlantic H i g h l a n d s . . . .
Audubon
Barrington
Bayonne
Belleville
Belmar
Belvidere
Bergenfield
Beverly
Bloomfield
Bloomingdale
Bogota
Boonton
Bordentown
Bound Brook
Bradley Beach
Bridgeton
Burlington
Butler..
Caldwell
Camden
_
Cape M a y
Carlstadt
Chatham
Clayton
Clin'side Park
!
Clifton.
.!
Closter
._.:
Collingswood
'<
Delford
___.i
Dover
|
Dumont
j
Dunellen
|
3

N o t reported.




106
168
2,008
1,643
6,126
166
830
(3)
7,773
1,179
273
118
191
275
2,710
72
429
447
381
739
324
965
615
269
331
6,957
310
283
330
92
289
1,841
137
1,851
(3)
1,636
167
321

East Newark
East Orange
East Paterson..
East Rutherford
•
Edgewater
..;
Egg Harbor
•
:
Elizabeth
Elmer
•
Englewood
i
Fair Haven
J
Fairview
Flemington
Fort Lee
Franklin
Freehold
Frenchtown
Garfield.
Gar wood
Glen Ridge
Glen Rock
Gloucester
Guttenberg
Hackensack
Hackettstown
Haddon Heights
Haddonfield
Haledon
Hammonton
Harrison
Hasbrouck Heights
Hawthorne.
High Bridge
Highland Park.
Highlands
Hightstown
Hoboken
Hopewell
Irvington

107
2,800
84
252
340
237
11,478
87
1,756
49
117
245
287
428
683
45
670
95
987
149
680
320
2,092
182
573
1. 446
238
315
1,432
296
378
178
110
89
326
8,728
105
2,705

323

STATISTICS OF INCOME

TABLE 18.—Individual returns by States and Territories—Number of returns distributed by cities, calendar year 192 4—Continued
NEW JERSEY—Continued
City or town

Number
of returns

Orange
Palisades Park
Park Ridge
Passaic
Paterson
Paulsboro
Peapack-Gladstone
Pennsgrove
Perth Amboy
i
Phillipsburg
Pitman
Plainfleld
—.
Pleasant ville..
Point Pleasant Beach.
Pompton Lakes
Princeton
Prospect Park
Rahway
Ramsey..
Raritan
..
.__
Red Bank
RidgefieldRidgefield Park
Ridgewood
Ringwood

12, 883
308
129
5,011
10,051
220
35
258
3,002
1,886
390
4,430
612
182
135
1,344
39
2,292
85
224
1, 246
65
2,166
516
45

City or town

j Number
! of returns

Riverside
Riverton
Rockaway
Roosevelt
Roselle.
Roselle Park
Rumson
Rutherford
Salem
Secaucus
Somerville
South Amboy
South Bound Brook. _
South Orange
South River
Spring Lake
Stanhope
Summit
Sussex
Swedesboro
Tenafly...
Totowa
Trenton
Tuckerton
Union

296
487
130
7
,737
1,
255
112
2,050
580
227
160
717
53
335
263
225
107
1,400
106
213
358
51
12,060
41
2,154

City or town

I
Ventnor...
Verona..
Vineland..
Waldwiek.
Wallington.
Wanaque
Washington
Weehawken
West Caldwell
West Hoboken.
West New York
West Orange
West Paterson
Westfield
Westville
West wood
Wharton
Wildwood
Wood Ridge.
Woodbine
Woodbury
Woodlynne
Woodstown

_.
__

297
827
119
147
35
272
2,924
42
1,454
2,390
780
55
1,456
256
480
352
468
102
25
850
161
148

NEW MEXICO
Alamogordo--.
Albuquerque..
Artesia..
Belen..
Carlsbad
Clayton
Clovis
Columbus

71 ;; Deming
2,550 ;! East Las Vegas.
8 1 :; Gallup
•
122 ji Las Cruces
200 |; Las Vegas
65 | Lordsburg
Magdalena
488
Portales
13

169
432
545
188
105
75
50
57

Raton.
Roswell
Santa Fe
Santa Rosa_
Silver City..
Socorro
Tucumcari..
Tularosa

572
450
469
38
216
50
300
18

NEW YORK
A dams
Addison
Akron
Albany
Albion
Alexandria Bay
Allegany...
Amit y ville
Amsterdam
And over..
Angola
Antwerp
Arcade
Athens
Attica
Auburn
Avoca
Avon
Babylon
Bainbridge
Baldwins ville
Ballston Spa
Batavia
Bath
Beacon
Belmont
Binghamton
Blasdell
B olivar
Boon ville
Briar Cliff Manor
Brockport
Brocton

93921—26-




136
75
310
13,300
415
123
165
423
3,200
58
142
83
96
120
185
2,878

27
234
595
121
323
500
1,345
280
865
74
7, 496
145
207
141
120
348
105

Bronxville
Buffalo
Caledonia
Cambridge
Camden
Canajoharie
Canandaigua
Canastota
Canisteo
Canton
Carthage
Castile
Castleton
Catskill
Cattaraugus
Cazenovia
Cedarhurst
Champlain
Chateaugay
Chatham
Chester
Clayton
Clifton Springs..
Clinton
Clyde
Cobleskill
Cohoes.
Cold Spring...
Cooperstown.
Corinth
Corning
Cornwall.
Cortland

1,010
61,500
138
140
107
320
748
271
155
266
498
47
240
420
102
205
512
70
104
255

85
108
254
243
139
245
1,630
190
323
120
1, 500
125
1,205

Coxsackie
Croton on Hudson
Cuba
Dannemora
Dansville
Delhi
Depew
Deposit...
Dexter
Dobbs Ferry
Dolgeville
Dundee
Dunkirk
_
East Aurora.
East Rochester
East Rockaw
vay..
East SyracuseEastwood
Ellenville
Elmira
Elmira Heights.
Elmsford
Endicott
Fairport
Falconer
Farmingdale
Fayette ville
Floral Park
Fonda
Fort E d w a r d . - .
Fort Plain
Frankfort.
Franklin ville

110
240
153
25
458
158
315
156
56
345
275
55
1, 425
635
590
77
535
410
200
5, 870
174
120
1,758
454
262
210
201
312
80
190
280
308
175

324

STATISTICS OF INCOME

TABLE 18.—Individual returns by States and Territories—Number of returns distributed by cities, calendar year 1924—Continued
NEW YORK—Continued
City or town

Number
of returns

Fredonia
Freeport
Friendship
Fulton
Garden City
Geneseo
Geneva
>
Glen Cove_ - _
_
Glen Falls
Gloversville
Goshen
Gouverneur
Gowanda
Granville
Green Island
Greene
Greenport
Greenwich
Groton
Hamburg
Hamilton
Hammondsport
Hancock
Hastings upon Hudson
H avers t raw
Hempstead
Herkimer
Highland Falls
Hillburn
Holley
Homer
Honeoye Falls
Hoosick Falls
Hornell
Horseheads
Hudson
Hudson Falls
Ilion
Irvington
Ithaca
Jamestown
Johnson City
Johnstown
Jordan
Keeseville
Kenmore
Kingston
LaSalle
Lacka wanna
Lake Placid
Lancaster
Larchmont
Lawrence
Leroy
Liberty
Little Falls
Little Valley
Liverpool
..
Lockport
Lowville
Lynbrook
Lyons
McGrawville
Malone
Mamaroneck
Manchester
Manlius
Massena
May ville
Mechanic ville
Medina
Mexico
4

Included in Carthage.




450
1,291
46
968
537
242
1,640
706
1,800
1, 690
315
190
281
200

260
114
241
220
245
695
196
95
140
460
480
1,178
830
150
80
145
168
105
320
1,462
173
1,190
440
1,097
340
2,253
5,475
1,240
930
63
65
816
1,920
512
1, 340
210
704
660
341
395
335

1,092
85
2,468
277
794
321
51
663
800
136
138
705
120
890
595

City or town
Middleport
Middletown...
Millbrook
Mincola
Mohawk
Monroe .
Monticello
Montour Falls..
Moravia
Mount Kisco
Mount Morris -.
Mount Vernon_.
Naples
New Berlin .
New Hartford
New Paltz
New Rochelle
New York.
Newark
Newburgh
Niagara Falls
North Collins
North Pelham
North Tarrytown
North Tonawanda
Northport
North ville
Norwich
Norwood
Nunda
Nyack
Oakfield
Ogdensburg
Olean
Oneida
Oneonta
Oriskany
Oriskany Falls
Ossining
Oswego
Owego
Oxford
Painted Post
Palmyra
Patchogue
Pawling
Peekskill
Pelham
Pelham Manor
Penn Yan
Perry
Phelps
Philmont
Phoenix
Pittsford
Plattsburg
Pleasantville
Port Byron
Port Chester
Port IIenvy
Port Jervis..
Potsdam
Poughkeepsie
Pulaski
Piermont
Randolph
Ravena
Rensselaer
Rhine beck
Richfield Springs
Rochester
Rock ville Center

| Number
of returns
168
1,760

90
373
211
190
245

155
102
500
198
5. 920
68

!
I
\
j
j
j
i
I
\
j
i
!
j
i
j
I
!
I
!
!
i
|
!
j
\
i
!
|
j
I
j
!
I
j
!
|
|
j
i
|
|
|
I
i
j
j
;
I
!
|
;
\

327
90
5,130
788.414
558
2, 820
6,150
60
165
180
1,050
260
65
752
145
112
880
380
942
2,288
1,149
1,398
80
46
1,320
1,541
354
109
220
295
455
160
1, 521
>20
615
290
432
245
107
80
121
251
980
520
1, 900
130
1,040
381
3.490
142
160
102
150
1. 290
170
87
39. 241

1,051

Number
of returns

City or town
Rome
Rouses P o i n t
Rye
Sag H a r b o r
St. J o h n s ville
Salamanca
Salem
Saranac L a k e
Saratoga Springs
Saugerties.
Scarsdale.
Schenectady
Schuylerville
Scotia.
Sea Cliff
Seneca Falls

Sherburne
Sherrill
Shortsville
Sidney
Silver Creek
Silver Springs
Skaneateles
Sloan
Sodus
Solvay
South Glens Falls
South Nyack
Southampton
Spring Valley
Springville
Suffern
Syracuse
Tarrytown
Ticonderoga
Tonawanda
Troy
Trumansburg
Tuckahoe
Tupper Lake
Unadilla
Union
Utica
Valatie
Walden
Walton
Wappingers Falls
Warsaw
Warwick
Waterford
Waterloo
Watertown
Watervliet
Waterville
Watkins
Waverly
Wayland
Webster
Weedsport
Wellsville
West Carthage
West Haverstraw
Westfleld
White Plains
Whitehall
Whitesboro
Williamsville
Wolcott
Yonkers.
York ville

|

1,933
140
680
218
200
883
90
684
5,
,130
380
660
12,100
150
700
199
529
106
262
167
159
230
80
265
67
135
495
75
40
405
310
175
380
19, 625
1,100
250
1, 265
6, 080
53
730
182
97
154
9,154
65
320
111
300
306
370
240
258
3,199
1,420
145
187
449
179
220
110
460
(24)

75
280
3,660
600
328
414
73
10, 780
110

325

STATISTICS OF 1XC0ME

TAKLE IS.-—-Individual returns by States and Territories—Number of returns distributed by cities, calendar year 1921)-—Continued
NORTH CAROLINA
I
! Number i'
of ret urns

City or town

Asheboro

.
.

...

'30 M
4, 115 ' 1 Icnderson
100
Henderson ville . . .
150 ' Hcifo-d
55 ij Uifko.-v
130
tligh Point _.
60
II ighiand
50
H'llsboro. -.
80
Keinersville ..
35 !i Kings Mount,nn
625 1 Ki-vton
155 N La Grange
15 '
60
Leaksville
155
Lenoir
6, ^5o
75
LinciJnion. .
'•>5
Lit tli1! on -

..!

Bel ha ven . . - -. _--. '
Ben* ont .. . . .
Bessemer Cif\
Brevard
Burlington
Canton. .. . .
Carrboro
Ch '-id bourn
Chapel Hill
Charlotte
Chrrryvilio
('Ijin'i (rrovo
ClavK'H
Clinton . .

115
520
20 '

r?

Co ' '{'t's
Dallas.
Davidson..

...
""!

Durham
East, Lumber ton

J

'

-J
!

E>]ont on
El Label h (^ it^
Elk in
Enfi'ld
Fairmont ..
Farm vi lie

j
i
J
'

Forest Citv
Fnmklmion
Fremont
(xa^t oni'i

Nun 1 (\ i

;
"'

1

i

Gol!{<boro
Graham

:

Lowell .. ._
Lumb'Tt on

Nui> J bcr
of returns

( 't^ oi t o w n

of r e t ' i i i - '

100 ' Granite F'lll*3
Greensboro
45 ' Greenville

\ '"' ••AV

Ayden.

City oi town

90
75
3, 940
35
30
100
250
125

R.ufoui'
".00 ,
170 ' R i t n ' ( i , i i
510 ' }< mdl IP t'^
Jied v->p>inj^ 31)0
ICO ' Reid^dle
HU.IM kc R ipids
VA)
1
Robersonville
, 300
Jiot k'nghain
IJ
Ivock1 MountSO
)0 ,

40

255
1,635
15
170
90

Roxboio
l\>nh( ifo.uion -_ . . .

50
1,020
265

^ lll'-'Mi]^

}io
^70
15")
80
•10

i>'ii/(>' <1
.^(otl.iTid \ e ( k

iOO
115
270

s

liCl')\
S'iei ( 11 v

^outhnnU

- - ... .

255

M adison
Maiden . . .
180 Marion ._.
2,960 ' Maxton
Mavodan
(25)
Alcbane
(26)
blocks ville
570
Monroe
9 5 • Moore sville
125
A forehead Cit\
50 , Morgan!on _
100 i Mount Airy-_
885 ' Mount Holly
so Mount Oli\e .
Murphv
50 , New Bo'-n-.
900 i! \ e \ \ ton
5 0 '! North Wilke^bovo
S05 «
Norwood s5 I, O^Jord
IOO

70
50

Si >to^, 1111
r

V^\ lo' •-% llle
Thorn i ^ llle
10r)
10 ' T ' o \
*»()
Ti \ OP
V..i(i^b(vo_...
50
170 i
100
16")

\\ ushmgton .

1G5 '
15o
V)
770

v e^t l l u k o n
N
\\),ite\illr>
\\ ali< mston

170
30 '

\\ i k o n
. . .
V indoor

_.

. . . . _ _

^ 'ir-ton-^alem
N

$
55
365
70
510
370
50
230
40
70
160
80
70
440
115
175
45
50
70
2, 930
990
60
3, 760

NORTH DAKOTA

1
Beach
l i H ' n irek

52 '

•

SIS '

Bottineau... ("ando

I
i

(^ocs .ifon

|

52
T8
IX

1

F:U-L-O

.

.!

283 '
16 •

. . . .I

'>07
2.973 ,

1 Vj
70
47

. . . _:

Mandan-_
Mar mar tli
Mavville
Mmol
New Kockford

i

\ llkhoro

126 Jamestown

Cooperstown . . . . .
Devi]> LiiJco
Dickinson
Ellendale
Erderlin . .

J raft on _ _ _ ._
irand Forks
fan!' inson
lanev...
I cm on
'Cenmare.. /.\ A l o u r e . .
vangdon
>ai imore
>idger\vood.

S02
Si*
51
_
. __. _

Park River
Viillev ('it\
Wahpeton
\N i1 listen
Wilion

.

j
.
-

j
|
'
J

429

114
53
1 274
159
91
63
80
311
234
283
122
48

7(i

OHIO
|j Antwerp
45 ij Arcanum
Addyston
20,289 !! Archbold
Akron
2,754 I Ashland
Alliance
492 I Ashtabula
Araherst.
A mster d am
102 :| Ashville
5
25
Not reported.
Included in Lumberton.




48 Alhens
fi7 . Avon
37 B a berton
629 Barnesville
3,072 Batavia
45 Bedford
i6
Induded in Spencer

144
117
4, 265
379
132
214

326

STATISTICS OF INCOME

TABLE IS.—Individual returns by States and Territories—Number of returns distributed by cities, calendar year 1924—Continued
OHIO—Continued

City or town

Bellaire
Belle Valley....
Bellefontaine
Bellevue
Belpre
Berea
Bergholz
Bethel
Bethesda
Bexley
Blanchester
Bluffton
Bowling Green
Bradford
Bratenahl
Bremen
Bridgeport
Brilliant
Brookville
Bryan
BuchteL...
Bucyrus
Byesville
Cadiz
Caldwell
Cambridge
Canal Fulton
Canton
Cardington
Carey
Carrollton
Cedarville
Celina
Chagrin Falls
Chardon
Chauncey
Cheviot
Chillicothe
Cincinnati
Circleville
Cleveland
Cleveland Heights
Cleves
Clyde
Coal Grove
Coldwater
Columbiana
Columbus
Columbus Grove
Conneaut
Continental
Corning
Coshocton
Covington
Crestline
Crooksville
Cuyahoga Falls
Dayton
Defiance
Delaware
Delphos
Delta
Dennison
Deshler
Dillonvale
Dover
Dover Center
Doylestown
Dresden
East Cleveland
East Columbus
East Liverpool
East Palestine
East Youngstown
Eaton
Elmwood Place

I Number :
! of returns •
i
j
'
|
,
|
;
!
j
i
i

!

'
j
i
|
'
i
|
I
!
{
I
j
\
j
!
I
'
i
i
!
I
i
I
!
I
!
|
!
|
;
i
i
I
'
I
;
:
i
i
!
!
I
T..\

i

\
i
;
i

'.

City or town

!
Elyria
Euclid
Fairport Harbor
Findlay
Flushing
Forest
Fort Recovery
,
Fostoria
Franklin
Frederickto wn
Fremont
Galion
Gallipolis
Garfield Heights
Garretts ville. _
Geneva
Georgetown
Germantown
Gibsonburg
Girard
Glendale
Glouster
Grandyiew Heights...
Granville _
Greenfield
Greenville
Grover
Hamilton
Harrison
Hicksville.
Hillsboro
Holgate
Hub bard
178 j Hudson
Huron.
161
12 Independence
525 Ironton
1,241 Jackson
42,919 Jacksonville
321 Jamestown
59,650 Jefferson
1,218 i Kenmore
'"r Kent
17
167 Kenton
11 Lakewood
56 Lancaster
116 Lebanon
22,644 Leetonia
57 Leipsic
1,260 Lewisburg
27 Lima
62 Linden H e i g h t s . .
681 Lisbon
175 Lockland
487 Lodi
92 Logan
525 London.
19,250 ! Lorain
409 | Loudonville
501 ! Louisville
392 i Loveland
73 \ Lowellville
530 | McArthur
62 [ McComb
198 McConnelsville .
714 I Manchester
140 j Mansfield
71 ; Maple Heights..
30 i Marblehead
2,183 j Marietta
33 | Marion
2, 645 Martins F e r r y . .
642 ' Marysville
(")
. Massillon
265 Maumee
438 i Mechanicsburg..

1,167
26
790
575
21
236
97
45
64
88
175
83
332
175
80
80
355
185
68
223
22
781
160
557
75
1.061
84
10,318
20
165
273

'•> Included in Youngstown.




• Number i
of returns

City or town

Number
of returns

\
3,387 j Medina
.—I
269 Miarnisbiirg
226 j Middleport
1,163 ! Middletown
!
155 | Milford
!
57 ! Millersburg
<
39 | M i n e r v a . _t
I
723 | Mingo Junction
307 ! Minster
j
44 ! Monroeville
j
890 I Montpelier
762 i Mount Gilead
|
100 | Mount Healthy
|
204 ! Mount Sterling
Mount Vernon
j
34 |
|
98 I M u r r a y City
!
132 Napoleon
175 Navarre
199 Nelsonville
New Boston
!
1,434
j
263 New Bremen
!
197 New Carlisle
6 New Connerstown
82 New Lexington
!
275 New London
|
455 New Philadelphia
_|
135 New Richmond
i
4, 375 New Straitsville
I
175 N e w a r k . . .
76 Newburgh Heights....!
•
265 Newton Falls
42 Niles
j
640 North Baltimore
;
191 North Canton
1
165 North College H i l l , . . .
|
27 North Olmsted
i
822 Norwalk
|
284 Norwood
'
58 Oak Harbor
!
51 Oak Hill
!
81 Oakwood
I
755 Oberlin
Orrville
!
1,343
!
396 Osborn
i
3, 351 Ottawa
\
980 Oxford..
'
263 Painesville
\
540 Paulding
i
63 Peebles
j
34 Perrysburg
_.|
3,267 Piqua
Plain City
!
(28)
457 Plymouth
612 Pomeroy
|
191 Port Clinton
!
401 Portsmouth
222 Revenna
\
4,215 Reading
I
89 Richwood
;
160 Ripley
;
175 R i t t m a n
!
675 Rockford
i
57 Rocky River
32 Roseville
i
60 Sabina
'•
52 St. Bernard
;
2, 528 St. Clairsville
:
12 St. Marys
i
72 St. Paris
!
1, 060 Salem
Salineville
1,800
;
917 Sandusky
200 Sciotoville
Sebring
1,835
269 Shadyside
;
68 Shaker Heights
28

Included in Columbus.

299
438
259
2,538
220
267
180
349
78
50
241
96
438
42
721
48
381
110
320
132
82
38
217
160
102
762
49
83
1,880
236
88
1,054
121
127
27
23
547
4,725
137
61
37
459
581
65
90
263
2,406
83
33
228
1,050
40
62
235
386
3,002
685
525
53
136
144
34
150
98
90
788
198
278
36
655
344
2,283
94
1,035
270
129

327

STATISTICS OF INCOME

TABLE VS.—Individual returns by States and Territories—Number of returns distributed by cities', calendar year 1924—Continued
OHIO—Continued
I Number j
I of returns I

City or town
Shawnee
Shelby
Shreve
Sidney
Somerset
South Charleston
Sout