Full text of Statistics of Income : 1924
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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 r SHOWJNS BY INCOME- TH& NUMBER OF IJWIVIDUylL FOK .THEr CALErNDaV^ CL 1 tlX iNCOMEr R£TUR£rs FILED 31. 19£4 DB-CBJVSB&R Y B - ^ H B-JNDE-D THOUSANDS 9 O o INCOME* CL#SS&SC UOTE-3^$ $ I,OOOTO 2,000 " 4,000 " 5,000 6,000 7,000 8,000 9,000 10,000 11,000 12,000 13,000 i4,000 15,000 10,000 25,000 30,000 40,000 " " " " " • " • " " • " • • C^ c3 o o o 0 0 0 i 1,000 o o 0 m s,ooo I M M M H ! o o 0 o 0 1 • o 0 0 o Fa •n • j 1 1 1 MM ! i tosmftL .Iwc 1MB J cm a - i | i 1,000 2,000 3,000 4,000 5,000 6,000 7,000 8,000 9,000 /0,000 i 1,000 12,000 13,000 14,000 15,000 20,000 25,000 30,000 44,000 50,000 60,000 70,000 00,000 90,000 100,000 1 50,000 200,000 250,000 300,000 400,000 500,000 750,000 1,000,000 1,50 6,000 2,000,000 3,000,000 4j000,000 5,000,000 | 1 i , 1 ^ , ! 1 1 " " • " 1 ! I I i , 1 ! i ! 1 1 1 1 i 1 !! 1 IT" 1 1 1I 1 ^XZMBE-RJ o o o o o o O o o o o O o !1•1111 •• • | -I- - id CLJCSSB Jgry^ o o 1 1| i | 1| 1| 111111II! 11I1 1 II i !! I 1 i • ! DISTXIB UTED^ 3Y IMOMB s 1,876 Z,4 \i 5,86f 2,1 1;J..993 e ,156 't» \i ,744 15. 7,654 o- r,685 7<S.I 06 ^ (•,610 4 : J.275 J.47J 2(i,579 2 A7Z 1 7,961 " - \lr.oia 4-< J.876 2" 7,842 1/ ',432 1 ),464 /< ), I6S 5,0)9 J,d78 1,579 ,912 ,3Z9 ?,065 ,084 542 250 320 137 192 50 37 13 15 4 1 3 To T f J L . 7 3 69,788 ,#TI0K j . I 1 1 i i o o o o — r- 1 1 1 o o I ! 1 1 ' o o i 1 ' i r o o o r-J— ]' 1 ! o o i~ i o o 1 i o o OF HU59/IND5 EWT WITHOUT WIVES, W TH , INC 30!N£ HU 5E4N0S L ITf) WHOSE /VIVE.5, THOUGH I, T H E M , H LED 5 •PAMTE RETUR> US WIVES y*w K\H6 FRSM HIiSQAND MEN - HE ADS 0 WOMEM- H£A!) 5 OF FAMILIES f* EN All OTH >*LL OTH fi OMFN COMMUNI % PI 2NC0M! >K i 1 1 n L - +-r 1 4- _ TOT 1—i— o i o i o 3.' J9»,55I 7J,225 594,201 5J,279 65.2S8 P 3 73,3i4 I6.9CO F Fmmis •i— —" M o o —" i l ! ! i o o _ - o — i o * Face p. 1 I 1 A | | o ! o — | o 11 o _(• TliOUS&JNDS o o JOINT 94.ru o < 93921—26. o o | I I11I I| TOS PILED 31,1924, 3, 4, 5, T> i i | i o o • P TF 1 1 1,000 2,000 3,000 4,000 5,000 6,000 7,000 8,000 9,000 10,000 ; 1,000 12,000 13,000 14,000 15,000 20,000 25,000 30,000 40,000 50,000 60,000 70,000 60, 000 90,000 100,000 150,000 200,000 250,000 300,000 400,000 500,000 750,000 1 , 000,000 500,000 0 00,000 000,000 000,000 000,000 $ o 0 1T it If w r if ! INCOM i 1 1 o 0 11 i 1| 1 I mm [ J i 11 i m 60,000 70,000 80^000 90,000 M 100,000 • • 150,000 ' 200,000 Z50,000 " 300,000 " 400,000 " 500,000 " 750,000 " 1,000,000 - 1,500,000 " 2,000,000 " 3,000,000 - 4,00030 00 - 5,0 00,000 giro O E K V« ^ 0 rr I o 0 L 1 50,000 60,000 70,000 80,000 90,000 100,000 150,000 200,000 250,000 300,000 400,000 500,000 750,000 1,000,000 1,500,000 2,000,000 3,000,000 4,000,000 5,000,000 o 0 I 1 t gng i n 1 i r r 1 I-- 6,000 JilMlWiW 7tooo t H H B 8,000 9,000 : 1 10,000 W j 1,000 B j 12,000 HI 13,000 9 14,000 H 15,000 i j 20,000 mk 25,000 M 30,000 M 40,000 I 50,000 1 o 0 | 1| 11| j I | 1 i 111 l 111 1 2,000 3 , 0 0 0 MBJIillHiliH^'IH o 0 o _* M o 1 o o -T 1 1 I o o ~" o o o —~ o o csi" o o c4* o o «sf o cv? o o e^ o o o csj o C\T o o O o tsi of Si 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. _ G