Full text of Statistics of Income : 1925

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TREASURY DEI ^RTMENT

UNITED STATES INTERNAL REVENUE

STATISTICS OF INCOME
FROM

RETURNS OF NET INCOME FOR 1925
INCLUDING STATISTICS FROM CAPITAL STOCK
TAX RETURNS AND ESTATE TAX RETURNS

COMPILED UNDER THE DIRECTION OF THE

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




UNITED STATES
GOVERNMENT PRINTING OFFICE
WASHINGTON
1927




ADDITIONAL COPIES
OF THIS PUBLICATION MAY B E PROCURED FROM
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AT

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CONTENTS
Page

CHART showing, by income classes, the number of individual income tax
returns filed for the calendar year ended December 31, 1925
Frontispiece
OFFICIAL TRANSMITTAL

1
INCOME TAX RETURNS

INDIVIDUAL AND CORPORATION INCOME TAX RETURNS

1-2,17-19,23

Number of returns filed, net income, and tax, 1924 and 1925
INDIVIDUAL INCOME TAX RETURNS

Simple and cumulative distribution, by income classes
Classification by sex and family relationship
Income exempt from normal tax
Capital net loss from sale of assets held for more than two years
Prior year loss
Credit of 25 per cent of tax on earned net income
Source of income
Detailed sources, by income classes
Percentage distribution
Income from business, number of returns and net profit by industrial
groups
Wholly and partially tax-exempt obligations
Returns by counties and cities
PARTNERSHIP RETURNS OF INCOME

1, 2

1-8, 17-19, 20-29, 84-104, 164-389

2-3
3-4
4
4-5
5
5
5
5-6
7
7-8
8
8
9,23

Number of returns filed, 1917-1925
9
CORPORATION INCOME TAX RETURNS.._ 1-2, 10-19, 22-23, (face p. 104), 105-163
Distribution by major industrial groups and by corporations reporting
net income and no net income
10-12
Dividend distribution, cash and stock dividends paid, distributed by
years
13
Receipts and disbursements
13
Distribution by size of net income
13
Net income and deficit for the years 1920-1925, inclusive, distributed
by major industrial groups
14-17
COMBINED INDIVIDUAL AND CORPORATION INCOME AND TAX, BY STATES
AND TERRITORIES
1
17~19
SUMMARY OF INCOME AND TAX, BY YEARS
20-27

Individual returns, calendar years 1916-1925 (distributed by size of
net income); number of returns and increase or decrease over
previous years
20
Individuals required to file income tax returns, 1914-1925
21
Number of individual returns, calendar years 1914-1925, by income
classes
21
Individual returns, calendar years 1913-1925; number of returns and
net income
22
Corporation returns, calendar years 1909-1925; total number; number
and per cent reporting net income and no net income; and net
income
22
Income and profits taxes in individual and corporation returns,
calendar years 1913-1925
23
Individual returns, net income reported for calendar years 1916-1925,
by income classes
23-24
Individual returns, tax yield for calendar years 1916-1925, by income
classes
24
Individual returns, average tax and average rate of tax per individual,
calendar years 1916-1925, by income classes
25
Individual returns, total income distributed bv main sources, 19161925
26-27
DISTRICT OF COLUMBIA-INDIVIDUAL RETURNS FOR 1923—REVISED TABLE._ 28-29*
CAPITAL STOCK TAX RETURNS FOR FISCAL YEAR ENDED JUNE 30, 1926
29-70

Summary of assets, liabilities, capitalization, fair value of capital
stock and tax
31
Table 1. Distribution by States and Territories for all corporations
submitting statements of assets and liabilities
32-37




IY

CONTENTS
Page

CAPITAL STOCK TAX RETURNS FOR FISCAL YEAR ENDED JTJNE 30, 1926—Cont.

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 liabilites.

CAPITAL STOCK TAX RETURNS FOR 1925

Corporations submitting no statements of assets and liabilities, distribution by industrial groups; corrected
figures

38-46
47-55
56-63
64-69
70

70

ESTATE TAX RETURNS
ESTATE TAX RETURNS FILED DURING CALENDAR YEAR ENDED DECEMBER
31, 1926
.
70-82

Table 1. Distribution as to nature of property and deductions, in
estates of resident decedents
72-77
Table 2. Returns of resident decedents distributed by size of net
estate
78
Table 3. Returns of nonresident decedents distributed by size of net
estate
79
Table 4. Estates of resident decedents, distribution by States and
Territories
:
80-81
Historical comparison, resident and nonresident decedents, September
9, 1916, to December 31, 1926
82
BASIC TABLES

INDIVIDUAL INCOME TAX RETURNS:

United States tables: 1-7; 18—
1. Distribution by States and Territories
84-86
2. Distribution by income classes
87-89
3. Simple and cumulative distribution by income classes
90-92
4. Sex and family relationship—Distribution by States and
Territories
93-95
5. Sex and family relationship—Distribution by income classes. 96-99
6. Distribution by sources and by States and Territories
99-101
7. Distribution by sources and by income classes
102-104
18. Wholly and partially tax-exempt obligations, distributed by
income classes
388-389
States and Territories: 15, 16—
15. Distribution by income classes
164-237
16. Returns by years
238-248
Counties and cities table: 17—
17. Distribution by States and Territories
248-387

CORPORATION INCOME TAX RETURNS:

United States tables: 8-11; 13—
8. Distribution by States and Territories
(face p. 104)
9. Income statement showing analysis of receipts and disburse- •
ments, distributed by major industrial groups—
Parti. All corporations
105-107
Part 2. Corporations reporting net income
108-110
Part 3. Corporations reporting no net income
111-113
10. Income statement showing analysis of receipts and disbursements, distributed by major industrial groups, expressed in
percentages
114-115
11. Distribution by industrial groups and subgroups
116-118
13. Distribution by size of net income and major industrial
groups
140-142
States and Territories table: 14—
14. Returns by years
143-163
Industrial groups: 12—
12. Distribution by States and Territories
119-139

INDEX




391-403

STATISTICS OF INCOME, CALENDAR YEAR 1925
TREASURY DEPARTMENT,
OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. C, June 8y 1927.
SIR : I have the honor to transmit herewith statistics compiled from
the income tax returns of individuals, corporations, and partnerships
for 1925, from the capital stock tax returns filed for the fiscal year
ended June 30, 1926, and from the estate tax returns filed from January 1, to December 31, 1926, inclusive. The year for which the
income tax returns are filed is in practically all cases the calendar
year ending December 31, 1925. 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 , 1925, to June
30,1926. These returns are tabulated with the calendar year returns.
The statistics contained in this report, except those compiled from
capital stock tax returns, are based on the taxpayers7 returns as
received, unaudited except for a preliminary' examination to insure
proper execution of the return. Every income tax return filed by
persons having net incomes in excess of $5,000 and every return
filed by corporations regardless of the size of their net incomes, pass
through the Statistical Section. In addition, a fair average sample of
the returns filed by persons having net income of less than $5,000
approximating 250,000 returns are sent in to the Bureau by the 64
collectors' offices and are analyzed for information bearing on this
income class, the data fairly representing the distribution of income
of all the returns filed having net income of less than $5,000.
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
3^ear 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. Credits, such as personal exemption, credit for dependents, taxable interest on Liberty bonds, dividends, prior year
loss, and loss from the sale of capital assets held for more than two
years, are not included in deductions in arriving at the net income
of individuals, neither is the special credit of $2,000 for domestic
corporations, having net income of $25,000 or less, included in
deductions in arriving at the net income of corporations.
The income tax returns for 1925 were filed under the provisions of
the revenue act of 1926.
INDIVIDUAL AND CORPORATION INCOME TAX RETURNS
The number of returns of individuals filed was 4,171,051, the aggregate net income $21,894,576,403, and the net tax $734,555,183. As
compared with the returns filed for the calendar year 1924, the
returns for 1925 show a decrease of 3,198,737, or 43.40 per cent, also
a decrease in total net income amounting to $3,761,577,051 or 14.66
1




2

STATISTICS OF INCOME

per cent, but an increase of $30,289,793 or 4.30 per cent in the total
tax. The average net income is $5,249.16, the average amount of tax
$176.11, and the average tax rate 3.35 per cent. For the preceding
year the average net income was $3,481.26, the average amount of
tax was $95.56, and the average tax rate 2.74 per cent.
In comparing the number of individual income tax returns and the
income reported therein for 1925 with 1924, it should be noted that
the provisions concerning individuals required to file returns are so
revised in the revenue act of 1926 that any individual whose net
income for the taxable year is less than his personal exemption as
revised in that act is not required to file a return unless his aggregate
gross income for the taxable year amounts to $5,000 or more. The
provisions are summarized on page 21.
The number of corporations filing income tax returns was 430,072,
of which 252,334 reported net income amounting to $9,583,683,697
and income tax of $1,170,331,206. For the calendar year 1924 the
number of corporation returns was 417,421, of which 236,389 reported
net income totaling $7,586,652,292 and tax aggregating $881,549,546.
INDIVIDUAL INCOME TAX RETURNS

The distribution of the returns of individuals by States and Territories and by income classes is shown in basic Tables 1 and 2. The
proportion of the population filing returns was 3.60 per cent. For
the preceding year the proportion filing returns was 6.56 per cent.
SIMPLE AND CUMULATIVE DISTRIBUTION BY INCOME CLASSES (INDIVIDUAL RETURNS)

The distribution of the returns by income classes is exhibited in the
following table, which shows the number of returns filed, the amount
of net income reported, and the tax yield, also cumulative totals and
relative percentages. 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 1925
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




98,178
1,071,992
842,528
1,327,683
503,652
236,779
59,721
20,958
4,759
3,223
892
479
207

2.35
25.70
20.20
31.83
12.08
5.68
1.43
.50
.115
.077
.022
.011
.005

4,171,051

100.00

Cumulative distribution over class
below
Number
4,171,051
4,072,873
3,000,881
2,158,353
830,670
327,018
90,239
30,518
9,560
4,801
1,578
686
207

Per cent
of total
100.00
97.65
71.95
51.75
19.92
7.84
2.16
.73
.23
.115
.038
.016
.005

Cumulative distribution under class
above
Number
98,178
1,170,170
2,012,698
3,340,381
3,844,033
4,080,812
4,140,533
4,161,491
4,166,250
4,169,473
4,170,365
4,170,844
4,171,051

Per cent
of total
2.35
28.05
48.25
80.08
92.16
97.84
99.27
99.77
99.885
99.962
99.984
99.995
100.000

STATISTICS OF INCOME

6

Simple and cumulative distribution of individual returns by income classes showing
number of returns, net income and tax, and percentages, calendar year 1925—Con.
Net income i

Amount in
each class
Under $1,000
$1,000 to $2,000
$2,000 to $3,000
$3,000 to $5,000
$5,000 to $10,000
$10,000 to $25,000
$25,000 to $50,000
$50,000 to $100,000
$100,000 to $150,000
$150,000 to $300,000
$300,000 to $500,000
$500,000 to $1,000,000
$1,000,000 and over
Total

Cumulative distribution
over class below

Simple distribution

Income classes

Per cent
of total

0.27 $21,894,576,403
8.11 21,836,270,865
9.35 20,061,669,357
23.91 18,013,699,474
15.82 12,777,696,191
16.19 9,313,844,179
9.28 5,768,945,800
6.48 3,736,706,516
2.62 2,317,758,231
2.99
1,744,898,249
1.55
1,089,598,032
1.50
749,824,375
1.93
422,456,852

$58,305,538
1,774,601,508
2,047,969,883
5,236,003,283
3,463,852,012
3,544,898,379
2,032,239,284
1,418,948,285
572,859,982
655,300,217
339,773,657
327,367,523
422,456,852
21,894,576,403

Per cent
of total

Amount

100.00
99.73
91.62
82.27
58.36
42.54
26.35
17.07
10.59
7.97
4.98
3.43
1.93

Cumulative distribution
under class above
Amount
$58,305,538
1,832,907,046
3,880,876,929
9,116,880,212
12,580,732,224
16,125,630,603
18,157,869,887
19,576,818,172
20,149,678,154
20,804,978,371
21,144,752,028
21,472,119,551
21,894,576,403

Per cent
of total
0.27
8.38
17.73
41.64
57.46
73.65
82.93
89.41
92.03
95.02
96.57
98.07
100.00

100.00
Tax

Income classes

Simple distribution
Amount in
each class

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

Per cent
of total

$68,557
1,704,087
3,809,422
8,326,214
19,149,177
74,171,952
120,688,692
147,842,780
79,471,792
103,058,819
55,721,982 J
53,674,188
66,867,521

0.01
.23
.52
1.13
2.61
10.10
16.43
20.13
10.82
14.03
7.58
7.31
9.10

734,555,183 I

Cumulative distribution Cumulative distribution
over class below
under class above
Amount

Per cent
of total

Amount

Per cent
of total

100.00

$734,555,183
734,486,626
732,782,539
728,973,117
720,646,903
701,497,726
627,325,774
506,637,082
358,794,302
279,322,510
176,263,691
120,541,709
66,867,521

100.00
99.99
99.76
99.24
98.11
95.50
85.40
68.97
48.84
38.02
23.99
16.41
9.10

$68,557
1,772,644

5,582,066
13,908,280
33,057,457
107,229,409
227,918,101
375,760,881
455,232,673
558,291,492
614,013,474
667,687,662
734,555,183

0.01
.24
.76
1.89
4.50
14.60
31.03
51.16
61.98
76.01
83.59
90.90
100.00

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 are not deducted.
C L A S S I F I C A T I O N BY S E X AND F A M I L Y R E L A T I O N S H I P ( I N D I V I D U A L
RETURNS)

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.




4

STATISTICS OF INCOME

Distribution of individual returns by sex and family relationship, calendar year 1925
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, filed separate returns
Wives making separate returns from husbands...
Heads of families, men
Heads of families, women
_
All other, men
_
._
All other, women_
Community property income
Total

INCOME

Per cent

2,074,849
120,358
274,139
96,562
1,193,379
392,186
19, 578
4,171,051

EXEMPT FROM NORMAL TAX

Amount

Per cent

49.74 $13,772,705,370
2.89
1,093,921,422
6.57
1,103,331,277
2.32
406,657,629
28.61 3,716,459,878
1, 540,291,106
9.40
261,209,721
.47

62.91
5.00
5.02
1.86
16.98
7.04
1.19

21,894,576,403

100.00

100.00

(INDIVIDUAL

RETURNS)

The net income specifically exempt from normal tax through
personal exemptions, credits for dependents, dividends, interest on
Government obligations not wholly exempt from tax, capital net
gain from sale of assets held for more than two years, prior year
loss, and net income subject to normal tax are shown in the following
table:
Net income exempt from and amount subject to normal tax, individual
calendar year 1925
Amount

Distribution

Per cent

, $21,894, 576,403

Total net income
Exemptions from normal tax:
Personal exemption and credit for dependents
Less exemptions in excess of net income

10,721,268,812
3,464, 624, 648
25, 651,179
940, 569,341
32,321,310

_

48.97
15.82
.12
4.29
.15

15,184,435,290

Total net income exempt from normal tax
_

100.00

12,227,600,263
1,506,331,451

Net exemptions and credit for dependents
Dividends
Interest on Government obligations not wholly exempt from tax__
Capital net gain from sale of assets held for more than two years
Prior year loss._
_

Net income subject to normal tax__

returns,

69.35

6, 710,141,113

30.65

CAPITAL N E T L O S S FROM S A L E O F A S S E T S H E L D F O R M O R E T H A N
YEARS (INDIVIDUAL RETURNS)

TWO

Under the revenue acts of 1924 and 1926 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 12 3^ 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 and
1925 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




STATISTICS OF INCOME

5

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 from sale of assets held for more
than two years
$61, 271, 504
Tax credit of 12J^ per cent
7, 658, 938
PRIOR YEAR LOSS DEDUCTION FOR NET INCOME (INDIVIDUAL RETURNS)

The prior year losses deducted from net income in the returns
filed for the years 1922, 1923, 1924, and 1925 are given below:
Year
1922
1923
1924
1925

Amount
$45, 220, 859
34, 266, 149
29, 869, 182
32, 321, 310

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 1926
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 $20,000.
The tax reduction as a result of this credit was

$24, 570, 183

SOURCE OF INCOME (INDIVIDUAL

RETURNS)

Immediately following is shown the total income distributed according to its origin, whether from personal industry or property;
also general deductions and contributions.
Sources of income and deductions in individual

returns, calendar year 1925

Distribution

Amount

Income from personal industry:
Wages and salaries
Business
Partner shi ps
Profits from sale of real estate, stocks, bonds, etc., other than profits reported
as "capital net gain". _
Capital net gain from sale of assets held for more than 2 years.._

Total-.
.

Deductions:
General deductions
Contributions.
Total

38.55
14.59
7.23

1,991,659,499
940,569,341

7.89
3.72
71.98

1,471,332,463
1,814,402,206
25,651,179
3,464,624,648
305, 805,537

5.82
7.18
.10
13.71
1.21

7,081,816,033

.
_

28.02

25,272,034,691

.

Total income

$9,742,159,865
3, 688,804,463
1,827,025,490

18,190, 218,658

Total.
Income from property:
Rents and royalties
Interest and investment income
____
.
_
_
Interest on Government obligations not wholly exempt from tax
Dividends.Fiduciary.
_
_

Net income

Per cent

100.00

2,935,868,044
441,590,244

11.62
1.74

3,377,458,288
.




13.36

21,894,576,403

86.64

O

STATISTICS OF INCOME

The following table shows, by net-income classes, the distribution
of the total income by sources; also general deductions. Similar data
distributed by States and by smaller income classes are shown in
Basic Tables 6 and 7. The percentage distribution of total income
by these sources is shown in the second table following.
Total income in individual returns distributed by income classes, showing sources
of income in detail} calendar year 1925

Income classes

Wages and
salaries

Business

Under $1,000
$40,626,044
$37,878,909
1,433,549,141 229,911,697
$1,000 to $2,000
1,279,922,896 I 485,010,276
$2,000 to $3,000
$3,000 to $5,000
2.954,250,898 1,312,365,283
$6,000 to $10,000
1.697,229,899 754,494, 500
$10,000 to $25,000
1,298,966,148 517,489,993
$25,000 to $50,000
195,321,060
545,360,006
$50,000 to $100,000... 283,812,274
95,445,972
$100,000 to $150,000___
24,337,037
86,168,225
$150,000 to $300,000—
22, 504,462
70,236,871
$300,000 to $500,000__. 27,491,594
$500,000 to $1,000,000.
16,738,652
3,323,500
$1,000,000 and over..
7,807,217
1,836,949
Total

Profits from
sale of real Capital net
estate, stocks! gain from
bonds, etc.,
sale of
j Partnerships other than assets held
profits refor more
ported as
than 2
years
"capital net
gain"
$3,895,114
34,182,473
68,633,308
297,515,316
361,451,875
410,047,565
235,470,532
167,946,728
68,041,057
85,689,422
37,572,541
28,444,679
28,134,880

$4,568,051
19,655,236
44,869,156
199,128, 594
317,934,341
572,666,549
386,415,587
200,828,525
71,168,929
80,008,190
39,108,369
27,888,066
27,419,906

9,742,159,865 3,688,804,463 1,827,025,490 1,991,659,499

Income classes

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




Interest on
GovernInterest and ment obliinvestment gations not
income
wholly
exempt
from tax
$18,455,032
114,102,134
170,026,508
427,698,048
291,027, 671
338,946,737 $8, 615,658
195,748,829 6,564,049
123,173,964 4,821,930
41,867,619 1, 856,632
41,810,557 1,682,890
17,542,734 1,141,916
531,542
16, 624,022
17,378,351
436,562
1,814,402,206 25,651,179

Dividends

$28,978,836
145,191,060
102,054, 640
164,404,256
124,034, 520
139,367,194
236,038,835

Rents and
royalties

$28,555,718
118,489,279
190,693,479
454,025,477
252,851,147
222,051,360
98,473,557
54,477,735
17,468,064
17,089,051
8,184,381
4,402,443
4,570,772

940,569,341 1,471,332,463

Fiduciary

Total income

$1,005,702
8,176,212
13,418,343
35,042,312
47,987,262
75,290,126
52,629,717
37,215,865
11,557,726
10,857,225
4,098,783
5> 251,297
3,274,967

$146,320,513
2,003,971,826
2,339,272,039
5,955,343,050
4,044,266,136
4,175,943,404
2,363,270,375
1,625,448,239
650,391,795
746,625,638
387,180,420
368,998,511
465,002,745

3,464,624,648 305,805,537

25,272,034,691

$11,335,943
45,905,654
86,698,073
275,317,122
321,289,441
731,869,268
618,308,202
512, 534,186
225,871,866
252,342,714
119,120,757
126,427,116
137,604,306

STATISTICS OF INCOME
Percentage distribution of total income in individual returns, by income
showing sources of income in detail, calendar year 1925

Wages
and
salaries

Income classes

Under $l,U00
$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

. -

Per cent
27.76
71.54
54.71
49.61
41.96
31.11
23.08
17.46
13.25
9.41
7.10
4.54
1.68

.

Total

Per cent
25.89
11.47
20.74
22.04
18.66
12.39
8.26
5.87
3.74
3.01
2.29

38.55

14.60

_

.90
.40

7.88

3.72

5.82

Per cent \ Per cent
12.61 i
5.69 I
7.27 !
7.18
7.20
8.12
0.21
8.28
.28
7.58
.30
6.44
.29
5.60
.23
4.53
.29
4.51
.14
3.74
.09

Per cent
7.75
2.29
3.71
4.62
7.94
17. 52
26.16
31.53
34.72
33.80
30.78
34.26
29.59

Per cent
0.69
.41
.57
.59
1.19
1.80
2.23
2.29
1.78
1.45
1.06
1.42
.70

Per cent
100.00
100.00
1C0.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00

_

13.71

1.21

100.00

7.18 i

Total.

7.23

Dividends

___i
|

_

Per cent Per cent Per cent Per cent
2.66
3 12
19.52
5.91
1.71
.98
8.15
2 93
1 92
3.34
5.00
7.62
8.94
6.25
7.86
5.32
9 82
13 71
9.96
4.17
1.23
16.35
3.35
8 93
10 33
12 36
10.94
2.69
15.69
10.46
2.29
11.47
22.02
10.72
2.11
32 04
9.70
10 10
7.71
1.19
37.77
7.56
.98
50.87
6.05
5.90

Interest
on GovInterest ernment
and inobligavestment tions not
income wholly
exempt
from tax

Income classes

Under $1,000
$1,000 to $2,OUO
$2,OOU to $3,000...
$3,00U 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

Profits
from sale
of real
Capital
net
stocks, fromgain
sale
bonds, of assets Rents
etc.,
Business Partnerheld for
and
ships
other
more
royalties
than
than
profits
two
reported
years
as
"capital
net gain"

.10

Total
Fiduciary S 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 occupation of or the total income reported by
the persons making the return.




8

STATISTICS OF INCOME

Individual income from business—Number of returns and net profit by industrial
groups, calendar year 1925
Number
of
Net profit
businesses Per cent from business Per cent
reported

Industrial groups

82,968
4,604

^

_
_.

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

8.48
.47

$250,061,291
25,432, 264

6.78
.69

19,392
11,901
3,547
610
3,089
531
9,345
1,425
2,732
12, 744
3,426

1.98
1.22
.36
.06
.32
.05
.95
.15
.28
1.30
.35

67,025,175
49, 520,152
10, 349, 681
2,062,510
14, 384,098
2, 314,043
35,406,484
8,462, 321
12, 512, 607
48, 630, 782
17,137, 284

1.82
1.34
.28
.06
.39
.06
.96
.23
.34
1.32
.46

68, 742

Agirculture 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 m anufacturing industries

7.02

267, 805,137

7.26

60,436
26, 531
366,916
287, 553
37,784

6.17
2.71
37.49
29.38
3.86

246,794,194
84,080,350
1, 217, 319,011
1, 223, 867,164
221, 566, 771

6.69
2.28
33.00
33.18
6.00

43, 258

4.42

151,878,281

4.12

978, 792

Grand total

100.00

3,688, 804,463

100.00

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. The amount owned and interest received are shown
by income class distribution of the returns of net income in Table 18.
Tax-exempt obligations, showing amount owned and interest received by nature of
obligation, calendar year 1925
Nature of obligation

Amount

Wholly tax exempt:
Obligations of States and Territories or political subdivisions thereof.. $2,451, 818, 820
Securities lissued under the Federal farm loan act
_..
472, 367, 831
Liberty Z A per cent bonds and obligations of the possessions of the
United States
702,564,987
Total
Partially tax exempt:
Liberty 4 and 4 ^ per cent bonds, Treasury bonds, Treasury certificates, Treasury notes, and Treasury (war-savings) certificates
Grand total

$122,288,000
21,946,272
26,846,339
171,080,611

BY C O U N T I E S A N D

1,414, 412, 371

59,409,865

5,041,164,009

...

RETUENS

3, 626,751,638

Interest
received

230,490,476

CITIES

The number of returns of individuals filed for the calendar year
1925 by counties, cities, townships, and post offices is shown in basic
Table 17. This tabulation does not represent an exact count of
returns for each civil division, but is a very close approximation of




STATISTICS OF INCOME

9

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 oi 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 b}7 partnerships from
1917 to 1925,inclusive, is as follows:
Year

Number

Year

Number

1917
1918
1919
1920
1921

31, 701
100, 728
175,898
240, 767
259, 359

1922
1923
1924
1925

287, 959
304,996
321, 158
309, 414

CORPORATION INCOME TAX RETURNS

The table immediately following shows the returns of corporations
distributed by industrial groups and segregated according to "Corporations reporting net income77 and "Corporations reporting no net
income." In basic Table 8 similar data are shown, distributed by
States and Territories.
In making comparisons of the "net income77 or "deficit77 of the
"finance77 group of corporations with the "net income77 or "deficit77
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
$350,000,000, 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
1926.)
In the income statement for the "Finance, banking, insurance,
etc./ 7 group shown in Table 9, and in the corresponding percentages
shown in Table 10, these special deductions for life insurance companies 77are included in "Miscellaneous expense77 under "Disbursements, although the deductions are not expense items.




10

STATISTICS OP 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 1925 1

Industrial groups

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

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages, and
tobacco

14,722

Textiles and textile products, other
than clothing
Clothing

5,479
6,792

Total textiles and textile products

9,904
19,163

4,662
5,488

47.07
28.64

$572,214,939
3,711,407,209

$495,352,987
3, 257,807,465

i3.19

11,476,442, 509 10,942,970,265

3,359
4,145

61.31
61.03

3,840, 208. 007 3,544,331,872
2,267,851,827
2,150, 613,151

12,271

7,504

61.15

6,108,059,834

5, 694, 945,023

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

2,359
638
7,633
1,940
9,920
6,962
4,454
21,529
6,246

1,373
349
4,657
1,288
6,523
3,951
2,753
12,760
3,676

58.20
54.70
61.01
66.39
65.76
56.75
61.81
59.27
58.85

1,175, 340, 390
1, 373,494,704
2,380,463,125
1, 260, 562,749
1,988,484, 745
6,475,023, 641
1,345,032,439
17, 335, 348,231
2,006, 741, 719

1,099,317,357
1, 250, 528,851
2,180,147,027
1,149,376,579
1,797,575,793
5,851, 746,170
1,163,485,253
15, 578,595,094
1,832,949,325

88,674

54,137

61.05

52,924,994,086

48, 541, 636,737

Construction.
Transportation and other public utilities.
Trade
Public service—professional, amusements,
hotels, etc
Finance—banking, insurance, related
business, etc.All other concerns.
Nominal concerns (inactive and nature
of business not given)
Grand total

15,338
23,613
109, 588

9,701
14,862
71,910

63.25
62.94
65.62

1,914,494, 247 1,758,003,539
10,952, 508,305 9,483,815, 531
32,617,031,658 31,362,985,662

28,981

16,571

57.18

2,283,167,734

115, 947
5,320

73,246
1,757

63.17
33.03

8,503,186,306 * 6,979,363,066
213,078,732
192,693,033

13,544
430,072

252,334

58.67 113,692,083,216 104,108,399, 519

i Fiscal year returns are included. See p. 1.
* Includes special nonexpense deductions of life insurance companies.




2,036,741,499

See p. 9.

11

STATISTICS OP 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 1925 l—Continued
Corporations reporting net income

Industrial groups
Net income

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages, and
Textiles and textile products, other
than clothing
Clothing
Total textiles and
Dro ducts

textile

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
Total manufacturing. _
Construction
•
Transportation and other public utilities
Trade
Public service—professional, amusements, hotels, etc. __
Finance—banking, insurance, and related business, etc.
«
_
All other concerns
Nominal concerns (inactive and nature
of business not given)
Grand total.

Prior year
loss deductions from
net income
for net taxable income

Income tax

Amount

$76,861,952
453,599,744

$5,205,817
25,062,672

$8,604,382
55,048,690

12.50
12.14

0.82
4.70

533,472,244

9,484,242

66,586,899

12.48

5.68

295,876,135
117,238,676

21,665,443
5,170,290

34,980,447
13,834,118

11.82
11.80

2.98
1.18

413,114,811

26,835,733

48,814,565

11.81

4.16

76,023,033
122,965,853
200,316,098
111, 186,170
190,908,952
623,277,471
181,547,186
1,756,753,137
173,792,394

3,729,196
2,254,793
5,808,164
1,925,373
3,290,987
16,311,755
2,412,156
34,194,952
4,253,240

9,168,527
15,411,932
24,667,289
14,003,824
23,375,358
78,393,092
22,852,708
221,972,624
21,494,169

12.06
12.53
12.31
12.59
12.24
12.58
12.59
12.64
12.37

.78
1.31
2.10
1.19
1.99
6.70
1.95
18.97
1.84

4,383,357,349

110,500,591

546,740,987

12.47

46.67

156,490,708

8,742,386

17,580,920

11.23

1.50

1,468,692,774
1,254,045,996

17,753,750
34,189,024

186,313,840
145,349,645

12.69
11.59

15.91
12.41

246,426,235

8,603,195

2 28,466,993

11.55

2.43

1,523,823,240
20,385,699

31,749,045
1,272,085

179,948,691
2,277,058

11.81
11.17

15.37
.19

9,583,683,697

243,078,565

1,170,331,206

12.21

100.00

i Fiscal year returns are included. See p. 1.
* Includes special nonexpense deductions of life insurance companies. See p. 9.




Per cent Per cent
of net
of total
income
tax

12

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 1925 1—Continued.
Corporations reporting no net income
Industrial groups
Number

Agricultural and related industries..
Mining and quarrying
Manufacturing:
Food products, beverages, and
tobacco

Per cent
of total
reporting

Gross income

Deductions

5,242
13,675

52.93
71.36

$221,339,684
1,213,439,422

$280, 554, 63
1,423,395,952

$59,214,951
209,956,530

Deficit

5,419

36.81

1,923,746,578

2,015,258,692

91,512,114

Textiles and textile products,
other than clothing
Clothing

2,120
2,647

38.69
38.97

1,110,026,200
498,375,914

1,191,254,792
531,919,712

81,228,592
33,543, 798

Total textiles and textile
products

4,767

38.85

1, 608,402,114

1,723,174,504

114,772,390

986
289
2,976
652
3,397
3,011
1,701
8,769
2,570

41.80
45.30
38.99
33.61
34.24
43.25
38.19
40.73
41.15

339,191,071
95,861, 530
587,054,014
230,546,627
293,785,869
590,300,778
156,780,115
1,774,903,980
304,214,827

368,086,307
109,802,975
640,169,657
242,683, 544
323,290,400
672,652,947
174,626,342
1,976,348,779
340,948,032

28,895,236
13,941,445
53,115,643
12,136,917"
29,504,531
82,352,169
17,846,227
201,444,799
36,733,205

34, 537

38.95

7,904,787, 503

8,587,042,179

682,254,676

5,637

36.75

391, 554,860

434,900,853

43,345,993

8,751
37, 678

37.06
34.38

928,339,371
7, 229, 905, 678

1,063,083,900
7,517,411,824

134,744,529
287,506,146

Leather and leather products
Rubber and rubber goodsLumber 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
Total manufacturing
Construction..
. .
Transportation and other public
utilities.
Trade...
Public service—professional, amusements, hotels, etc
Finance—banking, insurance, related business, etc
_
All other concerns
Nominal concerns (inactive and
nature of business not given)
Grand total

12,410

42.82

556,184,645

42,701
3,563

36.83
66.97

3,944, 577,121
108,934,162

13,544

100.00

177,738

41.33

72,226,325

4,400,796,177
124,137,938

456,219,056
15,203,776

1,956,113
22,499,062,446

628,410,970
2

1,956,113

24,461,690, 541 1,962, 628,095

i Fiscal year returns are included. See p. 1.
Includes special nonexpense deductions of life insurance companies. See p. 9.

3




13

STATISTICS OF INCOME
DIVIDEND DISTRIBUTION (CORPORATION RETURNS)

The amount of cash and stock dividends paid to shareholders on
the capital stock of domestic corporations, as reported in the corporation income tax returns for 1925, is shown by States and Territories in Table 8 and by industrial divisions in Table 9. A resume
of the dividend distribution for the years 1922 to 1925, inclusive,
for all corporations, is given below:
Cash and stock dividends, distributed by years
Corporations reporting net
income

Aggregate

Corporations reporting no
net income

Year
Cash
dividends
1922
1923.
1924
1925

.._

Stock
dividends

$3,436,715,104
4,169,117, 678
4,338,822, 858
5,189,474, 507

$3, 348,049,865
891,285, 583
510, 525,809
544,431,367

Cash
dividends

Stock
dividends

$3,182,869, 985 $3,166,915,574
3,820, 619,642
787,167,102
466,820,095
3,994, 990, 754
502,489, 520
4, 817, 301,320

Cash
dividends

Stock
dividends

$253,845,119
348,498,036
343,832,104
372,173,187

$181,134,291
104,118,481
43,705,714
41,941,847

RECEIPTS AND DISBURSEMENTS (CORPORATION RETURNS)

The income statement of corporation receipts and disbursements,
also net profit (or deficit), deductions, net income, tax, net profit
after deducting tax, and cash and stock dividends distributed by
major industrial groups, is shown 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 on
the basis of the size of net income reported.
Corporation returns distributed by size of net income, showing number of returns
and net income, calendar year 1925 l
Income classes

Number

N e t income

Under $2,000
$2,000 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 $250,000
$250,000 to $500,000
$500,000 to $1,000,000
$1,000,000 to $5,000,000
$5,000,000 and over

108,447
51,334
29,067
29,533
13,965
9,249
6,270
2,200
1,156
917
196

$96,859,748
162, 780,292
207,812,825
477,066,018
498,304,439
646,218,517
966,671,837
765,259,354
788,857,128
1,876,242, 787
3,097,610,752

Reporting net income
Reporting no net income...

252,334
177,738

9, 583,683,697
2 1,962,628,095

430,072

7,621,055,602

Total
i Fiscal year returns are included.
* Deficit.




>. 1.

14

STATISTICS OF INCOME

CORPORATION RETURNS—NET

INCOME AND DEFICIT FOR THE YEARS

1920-1925,

INCLUSIVE

There is shown in the following table for the years 1920 to 1925,
inclusive, the number of returns reporting net income and no net
income; 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 1920-1925, distributed by major industrial
groups, showing for each year the number of corporations reporting net income
and no net income, the amount of net income {or deficit), and the income in excess
of deficit
AGGREGATE
Corporations reporting
net income

Corporations reporting
no net income

Year
Number
1920
1921
1922
1923
1924.. .
1925

.

. ,

.

.

Net income

Number

Deficit

203,233
171,239
212,535
233,339
236,389
252,334

$7,902,654,813
4,336,047,813
6,963,811,143
8,321,529,134
7,586,652,292
9,583,683,697

142,362
185,158
170,348
165,594
181,032
177,738

$2,029,423,744
3,878,219,134
2,193,776,356
2,013,554,987
2,223,925,993
1,962,628,095

Income in
excess of deficitl

$5,873,231,069
457,828,679
4,770,034,787
6,307,974,147
5,362,726,299
7,621,055,602

AGRICULTURE AND RELATED INDUSTRIES
3,874
3,146
4,000
3,914
4,530
4,662

1920.
1921.
1922.
1923.
1924.
1925.

$71,480,276
40,718,192
62,900,621
92,201,206
64,229,810
76,861,952

5,312
5,578
5,092
5,446
5,228
5,242

56,091,157
49,930,333
62,497,807
59,214,951

$5,340,596
—47,844,706
6,809,464
42,270,873
1,732,003
17,647,001

10,601
13,295
10,963
13,334
13,560
13,675

$176,505,076
414,488,951
280,456,101
334,253,838
307,091,131
209,956,530

$525,568,712
-229,355,028
5,981,287
-50,688,190
-66,949,201
243,643,214

$66,139,680

MINING AND QUARRYING
$702,073,788
185,133,923
286,437,388
283,565,648
240,141,930
453,599,744

1920
1921
1922.
1923
1924
1925

MANUFACTURING

1920.
1921.
1922.
1923.
1924.
1925.

49,425
37,030
48,697
53,795
51,342
54,137

$4,116,424,329
1,777,785,608
3,454,419,673
4,271,899,449
3,595,674,888
4,383,357,349

28,746
42,718
33,788
31,404
35,461
34,537

$834,146,460
1,898,831,377
813,413,029
701,011,681
832,202,947
682,254,676

$3,282,277,869
-121,045,769
2,641,006,644
3,570,887,768
2,763,471,941
3,701,102,673

7,551
7,207
8,359
8,666
9,080
9,303

404,847,051
319,176,273
447,671,380
506,924,386
536,852,421
533,472,244

6,167
6,570
5,728
5,487
5,362
5,419

183,895,444
309,161,987
150,306,300
124,175,970
95,715,254
91,512,114

220,951,607
10,014,286
297,365,080
382,748,416
441,137,167
441,960,130

FOOD PRODUCTS, BEVERAGES, A N D
TOBACCO
1920
1921
1922
1923
1924
1925
»Minus sign ( - ) indicates decrease.




15

STATISTICS OP INCOME

Corporation returns, calendar years 1920-1925, distributed by major industrial
groups, showing for each year the number of corporations reporting net income
and no net income, the amount of net income (or deficit), and the income in excess
of deficit—Continued
MANUFACTURING—Continued
Corporations reporting
net income

Corporations reporting
no net income

Year
Number

Net income

Number

Income in
excess of deficit *

Deficit

TEXTILES AND TEXTILE PRODUCTS

5,545
5,312
6,973
7,678
6,836
7,504

$458,612,900
327,356,083
535,106,819
563,412,301
316,927,779
413,114,811

4,576
5,560
4,452
4,093
5,393
4,767

$166,646,390
189,439,330
78,311,129
71, 844, 563
188,104,068
114,772,390

$291,966,510
137,916,753
456,795,690
491,567,738
128,823,711
298, 342, 421

1, 230
981
1,330
1,321
1,341
1,373

1920.
1921.
1922.
1923.
1924.
1925.

61, 028,189
57, 064,636
88, 640,717
72,388,337
70,319,008
76,023,033

932
1,203
954
982
1,087
986

103, 921,943
105,909,355
24,811,082
36,126,492
31,875,957
28,895,236

-42,893,754
-48,844,719
63,829,635
36,261,845
38,443,051
47,127,797

279
196
284
273
325
349

26, 677,976
5,101,673
41,929,682
45,924,366
56,900,060
122,965, 853

392
445
309
334
313
289

31,575,079
101, 561,735
24,562,953
21, 562,982
15,344,877
13,941,445

-4,897,103
-96,460,062
17,366,729
24,361,384
41, 555,183
109,024,408

5,300
2,984
4,545
5,250
4,750
4,657

231,269, 579
70, 511,051
207,995, 927
299,049,957
178,869,396
200,316,098

1,965
3,749
2,366
2,132
2,913
2,976

27,169,095
120,219,887
48,281,974
32, 586,660
57,753,873
53,115,643

294,100,484
-49,708,836
159,713,953
266,463,297
121,115,523
147,200,455

1,349
730
1,086
1,240
1,204
1,288

241, 616,315
44,881,837
84,024,626
109,909,197
92,674,293
111, 186,170

344
946
683
575
682
652

4,034,761
49,178,592
22,408,513
14,931,923
18,361,487
12,136,917

237,581, 554
-4,296,755
- 61,616,113
94,977,274
74,312,806
99, 049,253

6,393
5,386
5,771
6,183
6,278
6,523

163,159,986
124,156, 590
184,715,665
165,947,105
175,972,060
190,908,952

1,695
3,046
2,939
3,040
3,340
3,397

13,709,458
26,679,985
23,020,486
23,627,284
28,454,818
29,504, 531

149,450,528
97,476,605
161,695,179
142,319,821
147,517,242
161,404,421

3,047
2,502
3,512
3,472
3,640
3,951

441,369,660
158,217,289
461,221,420
419, 583,646
466,184,064
623,277,471

2,779
3,422
2,605
2,845
2,961
3,011

96,439,756
.132,881,065
66,158,378
94,157,796
76,309,159
82,352,169

344,929,904
25,336,224
395,063,042
325,425,850
389,874,905
540,925,302

2,661
1,998
2,459
2,880
2,735
2.753

151,173,127
69,756,499
125,692,094
187,843,942
162,403,306
181, 547,186

1,001
1,683
1,431
1,321
1,621
1,701

8,287,187
26,259,793
16,586, 111
14,374,375
17,943, 545
17,846,227

LEATHER AND LEATHER PRODUCTS
1920
1921
1922
1923
1924
1925

_
_

RUBBER AND RUBBE

GOODS

1920.
1921.
1922.
1923.
1924.
1925.
LUMBER AND WOOD PRODUCTS
1920.
1921.
1922.
1923 _
1924.
1925.
PAPER, PULP, AND PRODUCTS
1920.
1921.
1922 _
1923.
1924.
1925 _
PRINTING AND PUBLISHING

1920 _
1921.
1922.
1923.
1924 _
1925.
CHEMICALS AND ALLIED SUBSTANCES

1920.
1921 _
1922.
1923.
1924 _
1925 _
STONE, CLAY, AND GLASS PRODUCTS

1920.
1921
1922
1923
1924.
1925.
i Minus sign (—) indicates decrease.




142,885,940
43,496,706
109,105,983
173,469,567
144,459, 761
163,700,959

16

STATISTICS OF INCOME

Corporation returns, calendar years 1920—1925, distributed by major industrial
groups, showing for each year the number of corporations reporting net income
and no net income, the amount of net income {or deficit), and the income in excess
of deficit—Continued
MANUFACTURING—Continued
Corporations reporting
net income

Corporations reporting
no net income

Year
Number

Net income

Number

Income in
excess of deficitl

Deficit

METAL AND METAL PRODUCTS

10,135 $1,411,647,483
437,366, 860
5,468
8,397
906,956,106
10,168 1,427,495, 889
11,227
1,340, 597, 253
12, 760 1, 756, 753,137

1920..
1921
1922
1923
1924.
1925

4,996
10,068
7,477
6,072
8,943
8,769

$136,757,073
666,001, 897
272,040,309
178,080,576
244,779,005
201,444, 799

$1,274,890,410
-228, 635,037
634,915,797
1,249,415,313
1,095,818,248
1, 555,308,338

3,899
6,026
4,844
4,523
2,846
2,570

61,710,274
171, 537, 751
86,925,794
89, 543,060
57,560,904
36,733,205

373,311,789
-7,340,934
283,539,443
383, 877,263
140,414,344
137,059,189

2,950
4,320
4,373
4,400
4,475
5,637

$28, 209, 391
51, 507,351
52,528,638
42,808, 544
42, 010, 538
43,345,993

$85, 342,621
15,828,017
39,195,520
69,195,370
90,693,680
113,144,715

ALL OTHER MANUFACTURING IN
DUSTRIES

1920
1921
1922_.
1923..
1924
1925

5,935
4,266
5,981
6,664
3,926
3,676

._..

435,022,063
164,196,817
370,465,237
473,420,323
197,975,248
173, 792, 394

CONSTRUCTION
7,010
6,041
6,997
8,151
8,701
9,701

1920
1921.
1922
1923.
1924.
1925.

$113,552,012
67,335,368
91,724,158
112,003, 914
132, 704, 218
156,490, 708

TRANSPORTATION AND OTHER PUBLIC UTILITIES
$829,130, 927
821,871,454
979, 263, 568
1,257,409,896
1,232,012, 201
1,468,692, 774

1920
1921
1922
1923
1924
1925

7,677
7,274
6,821
6,844
7,866
8,751

$150, 505, 207
323,368,793
196,480,421
125,649,787
137, 753,364
134,744, 529

$678, 625, 720
498, 502,661
782,783,147
1,131,760,109
1,094,258,837
1,333,948,245

26, 607
45,370
35,892
32,460
37, 211
37,678

$339,482, 009
626,828,343
318,693,358
264,797,443
296, 516,827
287, 506,146

$571,691,321
-54,883,046
695,319,373
933,128,626
802, 068, 751
966, 539,850

TRADE
1920
1921.
1922.
1923.
1924.
1925.

52, 278
42,809
59, 791
68,186
68,112
71,910

$911,173,330
571,945,297
1,014,012, 731
L, 197,926,069
L, 098, 585, 578
1,254,045,996

PUBLIC SERVICE-PROFESSIONAL, AMUSEMENTS, HOTELS, ETC.
1920.
1921
1922.
1923.
1924.
1925.

11,914
10,694
13.494
15,482
15.495
16, 571

* Minus sign (—) indicates decrease.




$145,490, 862
104,872, 554
148,366, 522
188,368,460
202,165,035
246,426, 235

5,576
8,409
9,651
9,632
10,825
12,410

$29,199,368
45,939,035
59, 614,683
59,141,170
66, 650,042
72,226,325

$116, 291,494
58,933,519"
88, 751,839"
129,227,290
135, 514,993
174,199,910

17

STATISTICS OF INCOME

Corporation returns, calendar years 1920-1925, distributed by major industrial
groups, showing for each year the number of corporations reporting net income
and no net income, the amount of net income (or deficit), and the income in
excess of deficit—Continued
FINANCE—BANKING, INSURANCE, AND RELATED BUSINESS
Corporations reporting
net income

Corporations reporting
no net income

Year
Number
1920
1921
1922
1923
1924
1925

55,484
54,122
58, 646
62, 654
67,089
73, 246

Net income
$933,304,119
739,296,805
887, 834,693
868, 083,415
995,123,931
1, 523,823, 240

Number
23,418
28,736
32,459
34,118
37,672
42, 701

Income in
excess of deficit1

Deficit
$293,936,196
363,165,913
397, 660,887
410,813,152
460, 596, 529
456,219,056

$639,367,923
376,130,892
490,173,806
457,270,263
534, 527,402
1,067,604,184

COMBINATIONS—PREDOMINANT INDUSTRY NOT ASCERTAINABLE
1920.
1921.,
1922..
1923..
1924..
1925..

1,436
1,201
1,078
1,713
1,662
1,757

$66,902,914
27,088,612
38,850,617
50,071,077
26, 014, 701
20,385,699

NOMINAL
1920
1921
1922
1923..
1924
1925

1,672
1,678
1,038
1,706
2,295
3,563

$34, 527,084
65, 509,712
18, 566,276
24,345,929
18, 533,476
15, 203, 776

$32,375,830
-38,421,100
20,284,341
25,725,148
7,481,225
5,181,923

$4,202,182
16, 761
271,806
803,110
73,332
1, 956,113

-$4,085,156
-16,761
-270,634
-803,110
-73,332
-1,956,113

CONCERNS

31

$117,026

12

1,172

25,436
27, 780
30,271
26, 250
26,439
13, 544

i Minus sign (—) indicates decrease.

COMBINED INDIVIDUAL AND CORPORATION INCOME AND TAX,
BY STATES

The following table exhibits by States and Territories the combined
individual and corporation incomes and income taxes for the calendar
year 1925. The amounts do not represent, however, what may be
called the geographical distribution of income. The figures are compiled from the returns filed in each State. An individual files his
income-tax return in the collection district in which his legal residence
or principal place of business is located, and a corporation files its
income-tax return in the collection district in which its principal place
of business or the principal office or agency is located. Consequently,
income reported by an individual or corporation in one State may
have been derived from sources in other States.
From the foregoing it will be clear that there is no 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 1925 ]
Net income
States and Territories
Individual *
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




$130,024, 575

Corporation

Tax

Individual and Per cent
corporation
for State

$42,929, 890
$172,954,465
571, 677
571, 677
41,382,939
7,679,289
49,062, 228
84,474, 350
22,899,479
107, 373, 829
1, 490, 419,792
417,825,949
1,908,245, 741
150, 363,411
60,448, 005
210,811,416
404,498,337
125,092,862
529, 591,199
54, 897,972
60,931, 345
115, 829, 317
200,353, 699
64,493, 229
264, 846,928
649,932, 382
192,320, 339
842, 252, 721
177, 203, 659
67,080, 735
244, 284, 394
41,465,375
22,148, 292
63, 613, 667
40, 443, 781
9,013, 870
49,457, 651
1,975,436, 222
851,832,.473 2,827,268,695
344, 266, 673
135,335, 396
479, 602,069
198, 735,930
56, 258, 659
254,994, 589
141, 511,127
109,216, 206
250, 727, 333
180, 217,420
78,148, 741
258, 366,161
195, 585,488
64,232,938
259,818,426
97,927, 563
39,071,919
136,999, 482
362,484,950
103,664,691
466,149,641
1,132, 289, 870
407, 768,963 1, 540,058, 833
910,910,113
762, 997, 200 1, 673,907, 313
305,945,206
131, 886, 399
437, 831, 605
73, 750,950
15, 758, 775
89, 509, 725
533, 836,188
272,483, 866
806,320,054
66, 825,486
11, 841,163
78,666, 649
141, 877,975
30, 390,919
172, 268, 894
19, 661, 369
2,341, 538
22, 002,907
70,117, 771
10, 261, 622
80, 379, 393
943,672, 751
331,624, 315 1, 275, 297, 066
23,994, 717
3,172, 807
27,167, 524
4,903,228,994 2, 598,418, 524 7, 501,647, 518
161,623,754
106, 623, 327
268, 247, 081
35, 695,178
7,972, 051
43, 667, 229
1,141,453, 071
564, 543, 064 1, 705,996,135
73,912,161
219,960,990
293, 873,151
28, 652, 483
132,022, 718
160, 675, 201
2, 031, 305, 849
891,119, 486 2, 922, 425, 335

0.55
.01
.16
.34
6.06
.67
1.68
.37
.84
2.68
.78
.20
.16
8.98
1.52
.81
.80
.82
.83
.43
1.48
4.89
5.32
1.39
.28
2.56
.25
.55
.07
.26
4.05
.09
23.83
.85
.14
5.42
.93
.51
9.28

Individual
$2,326, 213
544,953
1,434, 504
37,127,167
2, 840,926
13, 533,997
2, 780, 200
5, 718,046
28, 857, 801
3, 529, 883
944,053
170,912
64,791, 507
7, 508, 733
3,111,096
2, 222, 306
3, 299, 792
3, 850,206
2, 718,658
11, 623,229
41,052,088
33, 263,014
6,125,915
989, 451
14, 246,816
580,196
1,732,535 |
178, 361
1, 218,822
32, 383,155
178, 762
252,157, 834
3,178, 767
162, 589
30,321, 360
6, 897,119
1, 787,992
73, 364, 345

Corporation
$4,978,930
59,523
813, 539
2, 515, 334
50, 533, 672
7,077,070
14, 886, 873
7, 664, 617
8,119,191
23, 516,457
7,699, 583
2, 794, 231
975,132
105,692,356
15,736,200
6,302,485
13,442, 854
9,418, 224
7,268, 660
4, 584, 431
12, 753,251
49, 269,096
96, 056, 344
15, 796,494
1, 663, 545
33,347,365
1,196,446
3, 317,807
214, 831
1,168,632
39, 208, 726
311,179
322,979,149
12, 821,971
547, 214
69,182,027
8,025,171
3,153, 701
111, 207, 111

Individual and Per cent
corporation
for State
$7,305,143
59,523
1,358,492
3,949,838
87,660, 839
9,917,996
28,420,870
10,444,817
13, 837,237
52, 374,258
11,229,466
3,738,284
1,146,044
170,483,863
23,244,933
9,413, 581
15,665,160
12, 718,016
11,118,866
7,303,089
24,376,480
90,321,184
129,319,358
21,922,409
2,652,996
47, 594,181
1, 776, 642
5,050,342
393,192
2,387,454
71,591,881
489,941
575,136,983
16,000, 738
709,803
99,503,387
14,922,290
4,941,693
184,571,456

0.38
.01
.07
.21
4.60
.52
1.49
.55
.73
2.75
.59
.20
.06
8.95
1.22
.49
.82
.67
.58
.38
1.28
4.74
6.79
1.15
.14
2.50
.09
.27
.02
.13
3.76
.03
30.20
.84
.04
5.22
.78
.26
9.69

00

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

160,955, 280
57, 661, 544
53,971, 360
168,198,127
496, 820,449
61, 634,951
45, 857,160
170, 257,017
272, 544,925
144, 777,469
418, 618,008
33,481, 518
21, 894, 576,403

50, 375, 599
20,003, 470
5, 257, 250
66,906, 463
206, 658,194
21, 297,449
10, 237,937
112, 238,006
63, 838, 646
64, 525, 291
171,192, 887
8,187, 858

211,330, 879
77, 665, 014
59,228, 610
235,104, 590
703, 478, 643
82,932,400
56, 095,097
282,495,023
336,383, 571
209, 302, 760
589, 810, 895
41, 669, 376

.67
.25
.19
.75
2.23
.26
.18
.90
1.07
.66
1.87
.13

9, 583, 683, 697 31,478, 260,100

100. 00

5, 817,977
430, 879
192,460
3,125, 603
9, 766, 688
660,497
919,959
2,981, 412
2, 717,102
2,133, 510
6, 799, 312
256,481
734, 555,183

6,018, 592
1,912,104
426,159
7, 792, 719
24, 862, 385
2, 431, 578
1, 218, 235
13, 405,461
7,122, 278
7, 632, 661
20, 325,149
884,463

11,836, 569
2, 342,983
618, 619
10,918,322
34, 629,073
3,092,075
2,138,194
16,386, 873
9,839,380
9, 766,171
27,124,461
1,140,944

.62
.12
.03
.57
1.82
.16
.11
.86
.52
.51
1.42
.06

1,170, 331, 206

1,904, 886, 389

100.00

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




^
H
•>

20

STATISTICS OF INCOME
SUMMARY OF INCOME AND TAX, BY YEARS

There is shown below, by income classes, the number of individual
returns filed for each of the years 1916 to 1925, inclusive; also the
increase or decrease for each year. These tables show that in every
income class beginning with net income of $5,000 the largest number
of returns for any year was filed for 1925.
Individual returns, calendar years 1916-1925, distribution by size of net income,
showing number of returns and increase (or decrease) over previous year
N E T INCOME U N D E R $5,000
Number of Increase 1 I
or
returns
decrease

Year

157,149
3,040,228
3,946,152
4,675,101
6, 578,382

1916
1917
19181919
1920

2,883,079
905,924
728,949
1,903,281

Year
1921
1922
1923.1924
1925._

Number of Increase or
returns
decrease l
6,136,570
6,193,270
7,072,424
6,672,650
3,340,381

-441,812
56,700
879,154
-399,774
-3,332,269

514, 537
578,180
609,263
675,607
800,152

-151,283
63,643
31,083
66,344
124,545

8,717
12,000
12,452
15,816
20,958

-3,376
3,283
452
3,364
5,142

2,106
3,494
3,640
4,941
7,982

-1,148
1,388
146
1,301
3,041

246
537
542
774
1,578

-149
291
5
232
804

N E T INCOME $5,000 TO $50,000
1916
1917
1918 . _
1919
1920 _ .

.

.

255,167
413,559
464,467
638,813
665,820

158,392
50,908
174,346
27,007

1921
1922 _
1923._
1924
1925._

N E T INCOME $50,000 TO $100,000
10,452
12,439
9,996
13,320
12,093

1916
1917
1918
1919
192O._

1,987
-2,443
3,324
-1,227

1921
1922
1923._
1924
1925-.

N E T INCOME $100,000 TO $300,000
1916
1917
1918 _
1919
1920

5,337
5,649
3,872
4,847
3,254

312
-1,777
975
-1,593

1921 _
1922
1923 _
1924
1925 _

N E T INCOME $300,000 AND OVER
1916
1917__
1918
1919
1920

.. .

1,296
1,015
627
679
395

-281
-388
52
-284

1921.
1922
1923 _
1924 _
1925

_

i Minus sign (—) indicates decrease.

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 follows herewith.
The changes in the revenue acts concerning individuals required to
file returns are shown on page 21.




STATISTICS OF INCOME

21

Individuals required to file income tax returns, 1914-1925
1921-19233

Status of individual
Single or married and not living with husband or
wife:
Net income for taxable year
_
or
Gross income for taxable year '
Married and living with husband or wife, husband
and wife each to file a return unless income of each
is included in joint return; and single persons, heads
of families:
Aggregate net income for taxable year
or
Aggregate gross income for taxable year 7

8

$1,000

1924 <

• $1,000

1925 6

8

$1,500

9

5,000

8

5,000

6

2,000

6

2,500

6

3,500

5,000

6

5,000

6

5,000

6

•5,000

1 Acts of Oct. 3,1913, and Sept. 8,1916.
2 Revenue acts of 1917 and 1918.
3 Revenue act of 1921.
4 Revenue act of 1924.
6
Revenue act of 1926.
• Or over.
7 Regardless of the amount of net income.

Number of individual returns, calendar years 1914-1925, by income classes
Income classes

1914

U n d e r $1,000
$1,000 to $2.000
$2,000 t o $3,000
$3,000 to $5,000
$5,000 t o $10,000
$10,000 t o $25,000
$25,000 t o $50,000
$50,000 t o $100,000
$100,000 t o $150,000.
$150,000 to $300,000
$300,000 to $500,000
$500,000 to $1,000,000
$1,000,000 a n d o v e r . . .
Total

_.

336,652

1920

Income classes

127,994
120,402
60,284
17,301
6,847
1,793
1,326
376
209
120

357,515

Total

1916

149,279
127,448
58,603
14,676
5,161
1,189
769
216
114
60

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

1915

1921

2,671,950
2,569,316
1,337,116
455,442
171, 830
38,548
12,093
2,191
1,063
239
123
33
7,259,944

1919

1917

1918

157,149
150,553
80,880
23,734
10,452
2,900
2,437
714
376
206

1,640,758
838,707
560,763
270,666
112,502
30,391
12,439
3,302
2,347
559
315
141

1,516,938
1,496,878
932,336
319,356
116,569
28,542
9,996
2,358
1,514
382
178
67

1,924,872
1,569,741
1,180,488
438,851
162,485
37,477
13,320
2,983
1,864
425
189
65

429,401

3,472,890

4,425,114

5.332.760

1922

1923

1924

401,849
2,440,544
2,222,031
1,072,146
353,247
132,344
28,946
8,717
1,367
739
162
63
21

402,076
2,471,181
2,129,898
1,190,115
391,373
151,329
35,478
12,000
2,171
1,323
309
161
67

368,502
2,523,150
2,472,641
1,719,625
387,842
170,095
39,832
12,452
2,339
1,301
327
141
74

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

98,178
1,071,992
842,528
1,327,683
503,652
236,779
59,721
20,958
4,759
3,223
892
479
207

6,662,176

6,787,481

7,698,321

7,369,788

4,171,051

1

1925

1

This total is exclusive of 7,635 returns of married women made separate from returns of husbands. In
1916 the net income on returns filed separately by husband and wife is combined and the total appears as
one return. In all other years the returns of married womenfiledseparately are included in their individual
income classes independently of the husband's income.
NOTE.—The returns for 1913 are omitted, as they pertain only to the last 10 months of that year.




22

STATISTICS OF INCOME

Individual returns, calendar years 1913-1925, showing number of returns and net
income *
Number of returnsi
Per cent of total

Year
Total

1913
1914
1915
1916
1917
1918
1919
1920
1921
1922
1923

Taxable

357,598
357,515
336,652
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
4,171,051

1925

Net income

362,970
2,707,234
3,392,863
4,231,181
5,518,310
3,589,985
3,681,249
4,270,121
4,489,698
2,501,166

Nontaxable

Taxable

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
1,669,885

Nontaxable

83
78
77
79
76
54
54
55
61
60

17
22
23
21
24
46
46
45
39
40

Amount

J $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
24,800,000,000
25,700,000,000
21,900,000,000

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
-4,100,000,000
1,800,000,000
3,400,000,000
900,000,000
-3,800,000,000

i The minimum income for which a return must befiledhas varied under the different revenue acts*
thus affecting the number of returns. These changes in provisions forfilingreturns are summarized on
page 21.
8
A minus sign (—) indicates decrease.
3 Estimated on the basis of the number of returnsfiledand the average net income in each class.
Corporation returns, calendar years 1909-1925, showing total number, number and
per cent reporting net income and no net income, and net income
Net income

Number of returns
Per cent of total
Year
Total

1909
1910
1911
1912
1913
1914
1915
1916
1917
1918.
1919
1920
1921
1922
1923
1924
1925

262,490
270,202
288,352
305,336
316,909
3 299,445
3 366,443
341,253
351,426
317,579
320,198
345,595
356,397
382,883
398,933
417,421
430,072

Eeporting Reporting
nonet
net income income Reporting net
income
2 52,498
2 54,040
»55,129
2 61,116
188,866
174,205
190,911
206,984
232,079
202,061
209,634
203,233
171,239
212,535
233,339
236,389
252,334

209,992
216,162
233,223
244,220
128,043
125,240
175,532
134,269
119,347
115,518
110,564
142,362
185,158
170,348
165,594
181,032
177,738

20
20
19
20
60
58
52
61
66
64
65
59
48
56
58
57
59

Reporting no
net income
80
80
81
80
40
42
48
39
34
36
35
41
52
44
42

8

Amount

$3,590,000,000
3,761,000,000
3,503,000,000
4,151,000,000
4,714,000,000
3,940,000,000
5,310,000,000
8,766,000,000
10,730,000,000
8,362,000,000
9,412,000,000
7,903,000,000
4,336,000,000
6,964,000,000
8,322,000,000
7,587,000,000
9,584,000,000

Increase or
decrease from
previous year 1

$171,000,000
-258,000,000
648,000,000
563,000,000
-774,000,000
1,370,000,000
3,456,000,000
1,964,000,000
-2,368,000,000
1,050,000,000
-1,509,000,000
-3,567,000,000
2,628,000,000
1,358,000,000
-735,000,000
1,997,000,000

1 A minus sign (—) indicates decrease.
Returns showing net income in excess of $5,000 exemption.
81915 contains approximately 30,000 returns showing no net income which properly belong and should
be included in 1914. (See Annual Report, Commissioner of Internal Revenue, 1916, p . 26.)
2




23

STATISTICS OF INCOME

Income and profits taxes in individual and corporation returns, calendar years
1913-1925
Individual
Year

War excess- Tax on capital
profits tax net gain 12H
per cent

Surtax

$12,728,038
16,559,493
23,995,777
51,440,558
156,897,441
476,432,808
468,104,801
478,249, 919
308,059,422
355,409,840
2
383,790,966
3 227,157,265
3 191, 789,980

1913/
19141
1915 >
1916_.
1917_
1918-.
1919..
1920..
1921_.
1922_.
1923..
1924..
1925-.

Normal 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
348,688,543
437,540, 797
432,853,170

Partnership
Year

$101,249,781

$31,066,357
29,186,624
48,603,064
117,570,971

Total tax
$28,253,535
41,046,162
67,943,595
173,386,694
691,492,954
1,127,721,835
1,269,630,104
1,075,053,686
719,387,106
861,057,308
661,666,133
< 704,265,390
« 734,555,318

Corporation

War excessprofits tax

Income tax

1913 3
1914 1
1915 1.
1916.
1917_
1918-.
1919_
1920-

* $43,127,740
39,144,532
56,993,657
171,805,150
503,698,029
653,198,483
743,535,888
636,508,292
366,443,621
775,310 154
937,106,798
881,549,546
1,170,331,206

1922-.
1923
1924_
1925-

War-profits
and excessprofits tax

Total tax

$1,638,747,740
2,505,565,939
1,431,805,690
988,726,351
335,131,811
6
8,466,114

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
783,776,268
937,106,798
881,549,546
1,170,331,206

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
1,598,772, 931
1,585,814,936
1,904,886,389

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 per 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.
4
Net after deducting 25 per cent of tax on earned net income plus 12^ per cent on capital net loss provided
for6 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.

Individual returns, net income reported for calendar years 1916-1925, by income
classes *
Net income
1917

1916
U n d e r $1,000
$1,000 to $2,000
$2,000 to $3,000
$3,000 to $5,000.
$5,000 to $10,000.
$10,000 to $25,000.
$25,000 to $50,000.
$50,000 to $100,000
$100,000 to $150,000
$150,000 to $300,000
$300,000 to $500,000
$500,000 to $1,000,000
$1,000,000 and over.
Total..

2

$624,669,015
1,037.247,977
1,235,015, 786
822, 661, 658
722, 795,474
357,355,318
505,859,406
271,938,017
256, 771,325
464,263, 644

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

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

1918

1919

1920

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

$2,829,113,151 $4,050,066,618
3,807,286,365 6,184,543,368
4,513,264,030 5,039,607,239
2,954,137,253 3,068,330,963
2,412,275, 757 2,547,904,786
1,277,364,635 1,307,785,113
896,497,209
810,386,333
358,392, 923
265,511,505
371,148,536
215,138, 673
159, 070,948
89,313,552
128,290,396
79,962,894
152, 650,245
77,078,139

15,924,639,355

19,859,491,448 23,735,629,183

1 The minimum income for which a return must be filed has varied under the different revenue acts
thus affecting the number of returns. These changes in provisions for filing returns are summarized on
page 21.
2
Estimated on basis of the number of returns filed and the average net income.




24

STATISTICS OF INCOME

Individual returns, net income reported for calendar years 1916-1925, by income
classes—Continued
Net income
Income classes
1921

1922

1923

1924

1925

Total

$213,849,934
3,620,761,768
5,325,931,265
4,054,891,244
2,378,759,237
1,958,156,206
979,629, 305
582,230.218
163,520,999
145,948,047
61, 342, 550
42, 780,426
49,411,329

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

$252,513,019
3,693,641,547
6, 073,443,625
6,469,194,945
2, 653,026,193
2, 538,079,115
1, 350, 680,468
833,898,237
280,656,213
260,584,012
124, 569, *94
95,107,209
152,071,881

$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

$58,305,538
1,774,601,508
2,047,969,883
5,236,003,283
3,463,852,012
3, 544, 898, 379
2,032,239,284
1,418,948,285
572,859,982
655,300,217
339, 773, 657
327, 367,523
422, 456,852

19, 577.212, 528

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

21,336,212,530

24. 777,465, 658

25, 656,153,454

21, 894,576,403

Individual returns, tax yield for calendar years 1916-1925, by income classes
Tax yield
Income classes
1916
Under $1,000
$1,000 to $2,000
$2,000 to $3,000
$3,000 to $5,000-...
$5,000 to $10,000$10,000 to $25,000
$25,000 to $50,000
$50,000 to $100,000
$100,000 to $150,000
$150,000 to $300,000
$300,000 to $500,000
$500,000 to $1,000,000
$1,000,000 and over

1917

1918

1919

1920

....
__

Total

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

$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

$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, 386, 694

.._.

$775,804
6, 301,183
11,637.014
11,602,681
16,298, 587
12,423,481
24. 007, 267
17,951,410
20,901,911
51,487. 356

691,492,954

1,127, 721, 835

1,269, 630,104

1,075,053,686

1924

1925

T a x yield
Income classes
1921
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




1922

1923

$173,678
29,160,654
20, 712, 373
42, 743, 604
68,871,422
126,886,410
112,909,840
115, 711, 635
52, 330,056
61,495,988
31, 859, 630
25,112,090
31,419.726

$246, 636
27,081,089
20, 729, 737
47,533, 306
70.387,912
123,575, 960
125, 697,249
144,092, 555
71, 337,246
98,810,408
43,488,227
38, 559,344
49,517, 639

$316, 602
18,252, 646
16, 605,972
46,048,427
54,074, 735
103,109, 350
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

$68,557
1,704,087
3, 809,422
8,326,214
19,149,177
74,171,952
120,688,692
147,842, 780
79,471, 792
103.058,819
55, 721,982
53, 674,188
66,867,521

719, 387,106

861,057,308

661, 666,133

704,265, 390

734, 555,183

25

STATISTICS OF INCOME

Individual returns, average tax and average rate of tax per individual, calendar
years 1916—1925, by income classes
1916
Income classes

$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

Average
i
tax per
i individual

Average
rate of
tax (per
cent)

Avei
tax per
individual

$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

0.66
.44
.86
2.41
4.78
7.34
10.04
13.92
18.27
23.93
27.63
35.65

396. 60

|

0.12
.61
.94
1.41
2.25
3.48
4.75
6.60
8.14
11.09
2.75

199.11

Average
tax per
individual

Average
tax per
individual

1.19
.98
2.35
4.34
8.20
13.32
21.69
33.68
44.64
54.77
58.65
64.65

$17.46
23.66
88.95
291. 39
1,222.01
4, 563.12
14, 748. 76
40,576. 79
89,871.89
207,237.82
392,326. 67
1,326,645. 51

7.08

254.85

1921

1920
Average
rate of
tax (per
cent)

Average
rate of
tax (per
cent)

Average
tax per
individual

5.06

1919

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 . . .

I'
Average
rate of
tax (per
cent)

$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

General average

Income classes

1918

1917

Average
rate of
tax (per
cent)

Average
rate of
tax (per
cent)

Average
tax per
individual

General average..

0.87
.74
1.68
3.10
6.83
12.13
20.79
33.12
43.94
54.08
59.42
64.87

$13. 80
17.71
62.44
214.92
1,002.50
4,001. 90
13,538.22
39,519. 71
87,116.11
196,834. 56
371,065.08
1,490,457.12

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

$0.43
11.95
9.32
39.87
194.97
958. 76
3,900. 71
13,274.25
38,280.95
83,215.14
196, 664. 38
398,604.30
1,496,177. 43

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

6.39

$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
1, 523,492.25

148.08

4.53

107. 98

3.67

1922

1923

Average Average
tax per
rate of
individ- tax (per
ual
cent)

Average Average
rate of
tax per
individ- tax (per
cent)
ual

Under $ 1 , 0 0 0 . . $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 . . . .

$0.61
10.96
9.73
39.94
179.85
816.60
3,542. 96
12,007. 71
32,859.16
74,686. 63
140,738.60
239,499.03
739,069.24

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

7.23
6.72
26.78
139.42
606.19
2,600.94
8,743. 86
23,821. 89
47,735. 74
96,845. 72
180,839.96
483,628.04

0.13
.49
.27
.71
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

0.06
.29
.19
.39
.96
2.73
6.84
12.81
20.04
24.69
26.73
26.87
30.27

$0.70
1.59
4.52
6.27
38.02
313. 26
2,020.85
7,054.24
16,699.26
31,976.05
62,468. 59
112,054.67
323,031.50

0.12
.10
.19
.16
.55
2.09
5.94
10.42
13.87
15.73
16.40
16.39
15.83

General average.

126.86

4.04

85.95

2.67

95.56

2.74

176.11

3.35

Income classes




1924

1925

Average Average Average
tax per
rate of
tax per
individ- tax (per individual
cent)
ual

Average
rate of
tax (per
cent)

to

Individual returns, total income distributed by main sources for calendar years 1916-1926
Incomei
Distribution

1917

1916

Amount
Income from personal industry:
$1,851,276,776
Wages and salaries..
2, 637,474,520
Business
Partnerships
0)
Profits from sale of real estate, stocks, bonds,
etc., other than profits reported as "capi(2)
tal net gain"
Capital net gain from sale of assets held for
more than 2 years

Per cent

Amount

1919

1918

Per cent

Amount

Per cent

Amount

1920

Per cent

Amount

Per cent

$3,648,437,902
2,865,412,746
775,086, 665

30.21
23.73
6.42

$8,267,391,550
3,124,355,196
1,214, 914,422

318,170, 617

22.17
31.59

2.63

291,185, 704

1.64

999, 364, 287

4.45

1, 020, 542, 719

3.82

46.59 $10, 755,692, 651
3,877, 550,454
17.61
6.85
1,831,430,243

47.94 $15,270,373,354
3,205, 555,387
17.28
1, 701, 229,432
8.16

57.22
12.01
6.37

GO

Total

4,488,751,296

Deductions:
General
C ontributions
Total deductions
Net income
1

_

7,607,107,930

62.99

12,897,846,872

72.69

17,464, 037,635

77.83

21,197,700,892

79.42

643,802,657
701,084,156

7.71
8.39

684,343,399
936,715,456

5.67
7.76

975, 679,666
1, 403,485,691

5.50
7.91

1,019,094,265
1,437,401,878

4.54
6.41

1,047,423, 738
1, 647, 749,856

3.92
6.17

2,136,468, 625
379,795, 249

25.59
4.55

2,848,842, 499

23.58

2, 468, 749, 244

13.90

63,377, 222
2,453, 774,825

.28
10.94

61, 549, 572
2, 735,845, 795

.24
10.25

3,861,150,687

46.24

4,469,901,354

37.01

4,847,914,601

27.31

4,973,648,190

22.17

5,492,568,961

20.58

8,349,901,983

100.00

12,077,009, 284

100. 00

17, 745, 761, 473

100.00

22,437, 685,825

100.00

26, 690, 269,853

100.00

2,051,324,363

Income from property:
Rents and royalties. _
Interest and investment income. .
Interest on Government obligations not
wholly exempt from tax .
Dividends
Fiduciary
Total
Total income
_
_

53.76

24.57

885,763,077

7.33

1,821,122,118

10.26

2,578,194,377

11.49

2,954, 640, 670

11.07

24.57

885,763,077

7.33

1,821,122,118

10.26

2,578,194, 377

11.49

2, 954,640, 670

11.07

89.74 919,859,491,448

88.51

9 23,735,629,183^

88.93

M

2,051,324,363

.-

._._ ^ 6 , 2987577,620^

75.43 » 11,191,246,207

Partnerships included in "Business" in 1916.
a Profits from gain effective 1922. etc., included in "Business" in 1916.
Capital net sale of real estate,
4
Government
Interest on Government obligations, 1916 to 1918, inclusive, included in "Interest
and 8investment income."
Fiduciary included in "Interest and investment income," 1917 to 1920, inclusive:
1921 included in " Partnerships."
2




H

92.67 915,924,639,355

6
Contributions 1916,1918 to 1921 inclusive, reported in "General deductions"; 1917
not reported.
7
8 Compiled from returns reporting net incomes of $3,000 and over.
v Compiled from returns reporting net incomes of $2,000 and over.
Compiled from returns reporting net incomes of $1,000 and over.

o
M

o
o

Income

Amount

Income from personal industry:
Wages and salaries
$13,813,169,165
Business
_.
.
_ 2, 366, 318, 610
Partnerships
1,341,186,308
Profits from sale of real estate, stocks, bonds, etc.,
other than profits reported as "capital net g a i n " .
462,858, 673
Capital net gain from sale of assets held for more
than 2 years
0)
TotaL

_

_..

_

Income from property:
Rents and royalties
__
Interest and investment income
Interest on Government obligations not wholly
exempt from tax

Dividends
Fiduciary __
Total

Per
cent

Amount

59.21 $13, 693,992, 791
2, 839, 771,144
10.14
1,427,127,347
5.75

Per
cent

Amount

55.06 $14,195,355,961
11.42
4, 722, 766,099
5.74
1, 676,408,680

1925

1924

1923

1922

1921

Distribution

Per
cent

Per
cent

Amount

48.54 $13, 617, 662,626
16.15
4, 755,483,091
1,810,013,740
5.73

46.04
16.08
6.12

$9, 742,159,865
3,688,804,463
1,827,025,490

38.55
14.59
7.23

Per
cent

Amount

742,103,997

2.98

863,106, 709

2.95

1,124, 565, 658

3.80

1,991,659,499

7.89

249,247,583

1.98

1.00

305,393, 768

1.04

389,148,434

1.32

940,569,341

3.72

17,983, 532,756

77.08

18,952,242,862

76.20

21,763,031,217

74.41

21,696,873, 549

73.36

18,190,218,658

71.98

1,177,957,882
1,643,344,489

5.05
7.05

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

4.92
6.99

1,814,126,275
2,177, 771,024

6.20
7.45

2,009, 716,478
2,281, 703,361

6.79
7.71

1,471,332,463
1,814,402,206

5.82
7.18

46,994,406
2,476,952, 399
(2)

.20
10.62

33, 988, 634
2, 664,219, 081
257, 927,864

.14
10.71
1.04

43, 710,945
3,119,828, 710
329,124,466

.15
10.66
1.13

29, 645,332
3,250,913,954
310,143,901

.10
10.99
1.05

25, 651,179
3,464,624,648
305,805,537

GQ

I

.10
13.71
1.21

5, 345,249,176

22.92

5, 919,665,492

23.80

7,484, 561,420

25.59

7,882,123,026

26.64

7,081,816,033

23,328,781,932

100. 00

24,871,908,354

100. 00

29,247,592, 637

100. 00

29, 578,996, 575

100. 00

25,272,034, 691

100.00

3,751,569,404
(3)

16.08

3,110,477,655
425,218,169

12.51
1.71

3,935,329,849
534, 797,130

13.45
1.83

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

11.46
1.80

2,935,868,044
441, 590,244

11.62
1.74

16.08

3, 535, 695,824

14.22

15.28

3,922,843,121

Net income

* 19,577,212,528

83.92 * 21,336, 212,530

85.78

3,377,458,288
13.26
—
86.74 5 21,894,576,403

GO

28.02

Total income
Deductions:
General
Contributions
Total deductions

1

3,751, 569,404

4,470,126,979
4

24,777,465, 658

84.72 * 25,656,153,454

13.36
86.64

1 Capital net gain effective 1922.
2
Fiduciary included in "Interest and investment income," 1917 to 1920, inclusive; 1921 included in "Partnerships."
3 Contributions 1916, 1918 to 1921, inclusive, reported in "General deductions;" 1917 not reported.
* Compiled from returns reporting net incomes of $1,000 and over.
5
Compiled from returns reporting net incomes of $1,500 and over,




to

28

STATISTICS OF INCOME

In the study of the foregoing table it should be observed that in
all years, excepting 1916, the income figures are composed of netgain items. Net losses, when shown on schedules within the returns,
are transferred to general deductions, which also contain 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 to 1925 inclusive, showing net income and tax,
as well as the average net income and average tax per return, is
exhibited in the basic Table 16.
DISTRICT OF COLUMBIA — CORRECTED TABLE OF INDIVIDUAL
RETURNS FILED FOR 1923, DISTRIBUTED BY INCOME CLASSES
Attention is called to the following corrected table of individual
returns filed for 1923 for the District of Columbia. The table for
the District of Columbia published in Statistics of Income for 1923
showed net income of $284,622,234 and net tax of $8,083,050. The
adjusted figures are, net income $221,950,528 and tax $6,097,678.




STATISTICS OF INCOME

29

District of Columbia—Individual returns 1923, distributed by income classes
Income classes

Under $1,000»
Under $1,000
$1,000 to $2,000 i
$1,000 to $2,000.
I..
$2,000 to $3,000 i
$2,000 to $3,000$3,000 to $4,000 i
$3,000 to $4,000$4,000 to $5,000 i
$4,000 to $5,000
$5,000 to $6,000 i
$5,000 to $6,000$6,000 to $7,000.
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000.
$30,000 to $40,000
$40,000 to $50,000.
$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000-~
$1,000,000 to $1,500,000.
$1,500,000 to $2,000,000.
$2,000,000 to $3,000,000.
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000$5,000,000 a n d over
Classes grouped 2

2,348
213
8,672
26,807
15,876
5,723
2,388
3,113
598
3,314
3
1,677
1,309
763
482
387
273
222
161
161
150
401
216
149
141
85
51
27
16

$1,546,597
86,517
13,245,815
34,984,810
38,775, 793
14,764,894
7,914, 111
10,540,760
2,651,405
15,161,697
16,479
9,354,465
8,517,801
5, 695,913
4,116,499
3,683,953
2,862, 024
2, 559, 658
2.019,459
2.163,460
2,174,532
6,877, 640
4,814, 792
4,060,901
4, 845,328
3,819,064
2, 787, 555
1, 736,432
1,214,161
1,352,790
753, 059
4,029,254
1, 531, 056
(2)

Total tax

$1, 866
222, 293
121, 625
91, 781
178,315
155,156
164, 823
133,646
109,702
108,841
91,231
84,329
71,250
81,517
87,733
314,462
269,265
268,813
380,581
382,003
322, 519
214, 001
186,691
202,478
129,809
844,894
417, 644
(2)

1,291,854

460,410

75,796

221,950, 528

6,097,678

45,911

Nontaxable *_.
Taxable
1

Net income

C2)

Total.

1

Number
of returns

64,150,200
157,800,328

6,097,678

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

CAPITAL STOCK TAX RETURNS

Data compiled from the capital stock tax returns for the fiscal
year ended June 30, 1926, filed as of July 1, 1925, are presented in
the attached tables. The balance sheets from which the data are
tabulated are based on assets and liabilities as of a date not later
than June 30, 1925, nor earlier than December 31, 1924.
The compilation represents the data reported by 424,391 corporations. This number is not exactly comparable with the number of
corporation income tax returns filed, for the reason that consolidated
returns are permitted for closely affiliated corporations for incometax purposes, whereas separate and distinct capital stock tax returns
are required for each corporation regardless of stock ownership or
36474—27




3

30

STATISTICS OF INCOME

corporate affiliations. That more corporation income tax returns
were filed than capital stock tax returns is accounted for by the fact
that while most newly organized corporations are familiar with their
requirements of filing Federal income tax returns, a large number
with capital stock of $10,000 or less are not aware of their responsibility for filing Federal capital stock tax returns and do not file such
returns until requested by the local collector. This conclusion is
substantiated by the fact that practically all collectors' offices when
checking their records of capital stock tax returns filed with the
records for corporation income tax locate, numerous delinquent
corporations, and those returns are filed a year or more subsequent
to the time such returns were due.
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
and 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,
under various classifications, the number of returns; current assets
comprising cash, accounts receivable, notes receivable, and inventory;
fixed property investments, comprising real estate, buildings, and
equipment; current liabilities, showing accounts payable, notes
payable, also long term liabilities distributed by bonded debt and
mortgages; and surplus and deficit. Under capitalization are shown
preferred and common stock, fair value, and tax. The data shown
are from the returns after adjustment and audit by the Bureau.
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 and deficit, 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 that are 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
includes cash in vault and on deposit and amounts due from other
banks as reported in the statements filed by banking concerns. Notes
receivable do not include loans and discounts reported in the returns filed by banking concerns, and accounts payable do not
include deposits reported in statements of banking concerns.




31

STATISTICS OP INCOME

Capital stock tax returns—Summary of assets, liabilities, capitalization, fair value
of capital stock, and tax
Corporations filing statements of assets a n d
lfabilities

Distribution
Total

Number of returns.
Current assets:
Cash i
Accounts receivable
Notes receivable !
Inventory
.__

Taxable

Nontaxable

372, 516

. .

_..

Total current assets.

283, 472

89,044

$16, 920,117, 955
18, 209, 883, 537
5, 656, 461,195
19, 592, 884, 551

$16, 479, 294, 454
17, 060, 666, 661
5, 236, 936, 704
18,766,272,311

$440, 823, 501
1,149, 216, 876
419, 524, 491
826, 612, 240

60, 379, 347, 238

57, 543,170,130

2, 836,177,108

Fixed assets (real estate, buildings, and machinery) __

87, 919, 438, 880

79, 016, 879, 873

8, 902, 559, 007

Current liabilities:
Accounts payable *
Notes payable

13, 816, 045, 567
13, 497, 361, 050

11, 271, 775, 562
11, 609, 744, 491

2, 544, 270, 005
1, 887, 616, 559

27, 313, 406, 617

22, 881, 520, 053

4, 431, 886, 564

25,437, 826, 439
6, 386, 604, 485

22, 506,457,773
5,162, 041,171

2,931,368,666
1, 224, 563, 314

31, 824, 430, 924

27, 668, 498, 944

4,155, 931, 980

11,251,072,493
60, 048,469, 925

10, 322, 615, 000
53, 817, 764, 721

928, 457, 493
6, 230, 705, 204

4,
43,
5,
93,

4,192, 632, 690
41, 039, 349, 054
2, 516, 328, 529
90, 458, 381, 817
89, 041, 022

602, 450, 076
2, 223,137, 522
2, 882, 266,192
2, 837, 558, 689

.

Total current liabilities
Long-term liabilities:
Bonded debt,
Mortgages

_ _

Total long-term liabilities
Capitalization:
Corporations reporting par value common stock—
Preferred stock __
Common stock
All other corporations—2
Preferred stock
Surplus
.
Deficit
Fair value of capital stock
Tax

Distribution

Total number of returns
Capitalization:
Corporations reporting par value common s t o c k Preferred stock
Common stock
All other corporations— 2
Preferred stock
Surplus
DeficitFair value of capital stock

Tax

795, 082, 766
262, 486, 576
398, 594, 721
295, 940, 506
89, 041, 022

Corporations
not filing statements of assets
and liabilities
51,875
$585,816, 111
4, 289,959,248
119,523,472
877, 623,476
302,123,630
1,953,642,794
315, 692

i See p. 30.
1
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 30,1926] i

CO
t3

Number of returns
States and Territories
Total

Alabama
__,
Alaska
__.
Arizona.
Arkansas...
_.
California
Colorado
Connecticut
Delaware...
District of Columbia
Florida
_
Georgia
Hawaii
Idaho.
_._
Illinois
_
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
M assaehusetts
Michigan.
Minnesota.
Mississippi
Missouri
Montana
Nebraska
Nevada
_
New Hampshire
New Jersey
New Mexico
New York




3,315
139
1,187
2,391

18,037
4,934
5,426
1,071
1,117
6,102
4,737
513
1,690
24,361
8,960
7,495
4,575
4,960
4,798
2,916
4,057
15, 682
11,391
9,006
1,796
13,728
2,672
4,097
553
1,028
11,835
787
68,470

Showing
Showing
par value no par
Not
value
common common specified
stock
stock
3,181
131
1,116
2,306
16,928
4,592
5,194
825
985
5,780
4,661
508
1,599
22,271
8,468
7,261
4,374
4,660
4,598
2,770
3,451
13,673
10,885
8,700
1,724
13,070
2,581
3,995
537
914
10,726
754
61,532

72
3
17
26
346
225
138
219
100
177
29
5
1,309
241
30
68
59
55
88
372
1,674
333
97
22
366
9
19
2
81
845
10
5,976

62
5
54
59
763
117
94
27
32
145
47
5
86
781
251
204
133
241
145
58
234
335
173
209
50
292
82
83
14
33
264
23
962

Current assets
Cash»
$84,249,625
2,826,107
25,366,729
73,018 866
755,279,114
138,623,216
179,749,837
57,066,481
82,010,075
236,997,404
132,907,495
26,451,629
24,328,073
1,884,476,101
233,094,150
201,004,924
217,147,342
153,496,081
151,435,360
53,308,654
198,419,834
731,131,123
802,524,582
354,821,202
54,832,199
497,825,669
41,491,398
145,335,093
8,969,838
18,323,171
400,138,080
10,679,731
4,850,644,154

Accounts
receivable
$99,465,138
738,437
18,078,370
43,783,059
1,054,580,273
163,619,063
209,660,902
80,975,349
48,584,784
171, 211,178
134,528,736
43,860,707
19,365,136
1,851,030,127
285,538,347
134,587,790
100,984,999
135,169, 867
194,384,250
70,336,255
156,703,513
953,770,318
559,730,073
412,178,486
42,891,484
27,869,107
68,730,869
4,897,340
28,869,359
587,506,707
10,166,377
4,651,947,038

Inventory
$32,919,982
113,778
11,786,037
18,018,018
598,058,879
91,327,624
42,805,465
42,318,386
60,268,236
169,414,336
74,653,471
15,655,428
14,256,435
450,073,890
96,581,221
57,321,872
29, 837,836
49,713,613
104,212,821
13,544,625
54,024,373
177,675,503
232,794,291
108,980,802
17,547,691
214,709,401
16,187,741
33,296,583
1, 693,914
4,903,418
99,629,205
7,408, 573
1,300,035,538

$83,387,342
1,624,649
29,516,751
59,164,319
986,979,166
181,384,729
372,939,742
73,219,776
52,478,620
101,871,573
147,082,491
35,353,853
44,726,489
1, 952, 938,177
319,334,868
156,523,684
259,281,305
159,907,225
205,758,806
121,454,693
158,792,091
1,234,001,040
705,305,952
433,211,248
44,036,393
648,105,312
44,022,478
93,036,210
10,581,130
39,412,703
604,774,697
17,177,388
4,320,242,797

Fixed property
investments
(real estate,
buildings,
equipment)
$572,575,466
4,873,868
177,656,093
218,466,996
5,997,502,760
1,029,504,886
1,319,639,300
311,330,501
1,042,122,562
719,841,173
921,219,727
146,181,820
168,913,229
8, 943,463,301
1,288,987,069
609,094,525
1,346,924,367
918,349,361
746,562,590
471,603,417
1, 668,017,990
3,308,788,682
2,961,923,660
3,012,955,127
154,748,359
2,198,134,936
246,894,017
300,509,892
139,675,103
103,410,726
1,656,905,459
75,034,133
19,583,991,412

I
o

3
o
o
g

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

•5,341
2,695
20, 666
4,919
4,772
21,476
2,215
3,799
2,503
4,476
9,870
2,367
987
5,819
8,787
4,979
11, 937
1,082

5,195
2,625
18,542
4,712
4,626
19,896
1,870
3,720
2,428
4,287
9,558
2,288
949
5,630
8,415
4,733
11,171
1,042

48
3
1,814
95
47
1,183
307
12
5
76
64
33
13
84
119
132
486
9

98
67
310
112
99
397
38
67
70
113
248
46
25
105
253
114
280
31

148, 483,239
45,534,351
631, 222, 678
193,909,699
80,912,046
,572,400,839
78,251,167
63,958,042
46,396,685
126,549,062
413,374,394
52,735,632
20,058,798
156,182,605
122,727,328
86,347,244
235, 319,999
17,780,810

161,463,779 ! ;
62,031,843
15,267,251
14,310,295
1,206,365,721
316, 533,309
184,962,777 >. 58,193,908
60,100,342
94,565,999
2,089,379,308 I 317,378,599
122,165,991 i
20,066,752
30,876,047
55,120,150 !
11,983,195
13,393,515 !
54,684,726
138,680,328 I
350,548,051 !
156,392,178
48,309,588 [
36,195,408
23,820,485 !
4,746,063
168,901,066 ;
59,913,177
165,574,142
60,251,823
143,787,612
58,450,444
297,055,965
84,442,897
12,748, 669
7,184,247

282,709,358
22,618,001
1, 391,801,994
217,690,733
107,450,763
1,869,019,591
188,441,599
94,331,439
23,949,933
163,488,303
477,691,877
73,458,006
35,021,982
167,051,474
196,649,684
120,562,274
438,619,320
24,700, 523

886,572,171
74,358,216
4,852,664,933
906,380,652
609,404,681
10,269,933,167
428,812, 440
276,978,134
82,361,531
635,240,425
2,125,109,044
440,391,467
118,776,621
736,222,888
869,223,052
839,158,347
1, 296,614,826
105,433,778

Total

372,516

346,437

17,543

8,536

16,920,117,955

18,209,883,537 | 5,656,461,195

19,592,884, 551

87,919,438,880

1

Data taken from balance sheets as of a date not earlier than Dec. 31, 1924, nor later than June 30,1925.
2 See p. 30.




00
CO

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

States and Territories

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
M assachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina




$63,453,175
1,129, 585
21,250,416
30, 735, 895
857,886,554
121, 810, 801
111,996,784
107, 632, 935
52, 379, 232
134, 610, 654
89, 235,005
34, 784, 913
21,822, 523
1,134, 726,416
196, 491,896
72, 327, 690
257, 646, 521
100,022, 703
143,405,824
59,924, 538
95,320, 213
610, 509, 375
443,528,516
339, 286,868
34,311,014
376, 553, 921
22, 546, 789
40,160,967
5,947,046
13,139,207
370,076,166
9,378,162
3,742,097,687
95, 542,660

1

Surplus
Long t e r m

Current
Notes
payable
$68, 435, 259
985, 564
28, 600, 912
45, 543, 757
637, 223, 271
100, 349,846
133,089, 533
43, 683, 955
58, 234, 846
158, 853, 150
157, 373,172
12, 990, 794
28, 894, 596
966,435,264
205,061,192
123, 521,144
946,193, 835
93, 894, 539
162, 345, 596
77,028, 679
140, 698,924
836, 519,024
311,138,170
365,471,132
42,004,251
389, 961, 918
32, 610, 547
69,221,185
8,862,139
27,234,105
279, 554,921
14,664,695
3,604,906,054
153,095,134

CO

Bonded
debt
$146,055, 385
364, 290
27,157, 681
52, 309,468
1, 490, 385. 389
357, 833, 669
429,012,134
95,826, 323
451, 548, 202
69, 378, 872
195,040, 516
19, 834, 716
26,372, 989
2, 899,089,454
265, 789, 578
110,476,971
333, 987,037
350,142, 720
122,441,140
163,279,169
1,084,016,203
504,071, 690
645, 221, 854
1,131,426, 432
24,488, 932
1, 352,406, 244
52,195,587
39, 525,805
4,044,500
13, 370,492
342,924, 923
12, 701, 765
6,179, 546, 711
238,683,637

Mortgages

$12,481,509
203,439
7, 490, 691
7,204,588
366,426,378
19, 542,819
60,408, 789
14, 892,621
44,048, 599
115, 733, 750
22,160,449
1,059,176
7,980,425
234,991,301
42, 330,935
28,115,984
12, 323, 613
15, 273, 521
34,053, 519
12, 895,538
75,989,368
459,284,017
137, 542,371
55, 215, 884
3,363, 767
114,706,986
9,178, 767
20, 347, 775
2,467,977
6,427,316
188,356,958
3, 986,372
2, 834, 954,579
12,709,117

Deficit

Corporations
reporting par
value common stock

AII otner corporations

$186, 975,292
1,171,032
38,448, 399
70,255,020
1,957,441,167
331,136, 695
491, 360,657
259, 537, 563
234,480, 971
223,107, 806
253, 338,435
103,284,230
64,926,047
2,836, 348,022
396, 870,357
221,849, 787
469,092,205
232, 948,247
301, 650,300
164, 617,860
315, 649, 767
1, 234, 778, 690
1,429, 570, 339
1,191, 961, 532
75, 607,187
914, 948, 341
168, 536, 722
97,209,861
13,938,052
46,489, 769
826,021,322
15, 691,917
7, 775,126,669
347,985,567

$44,064,244
51, 522
27,814,504
16,620,140
176, 832,683
196,427, 647
54,681, 570
222,002,108
16, 860, 654
31, 709, 823
31,629, 987
11,668
559,228
812, 395,200
174, 297,420
12,100, 718
26,118,751
42,094,042
51, 651, 790
49,049, 783
123, 755,600
527,500, 794
285,002, 516
55,814, 765
10, 698,949
419,288,031
1, 374,825
11,592,128
2,584,496
43,504, 637
596, 701, 313
125,876
4,238,965,449
10,446,223

$77,327,514
520,694
99, 389, 617
13, 340, 795
387,900, 742
79,289,170
67, 844, 830
26,206, 214
21,869,837
43, 525,847
53, 331, 301
5,497,358
40, 597,136
271, 857, £92
57, 592, 354
45, 718,252
25, 241, 785
37, 788,047
56,226,429
47,424,125
37,109,415
258,946,162
109, 206,479
87, 776,194
19,204,330
153,942,277
24,857,341
19,090,987
12,453,777
4,081,224
100,445,983
10,411,074
1,553,948,083
28,974,397

s
Q

3
a
o
g

North Dakota
Ohio
Oklahoma
Oregon
_
Pennsylvania
Rhode Island
South Carolina
South Dakota.Tennessee
Texas
Utah
Vermont
Virginia._ __ _
Washington
WTest Virginia
Wisconsin _.
WyomingTotal

.. .
.

_

_

_.

. .

_

_ _

_ _ _

_

__

_______

___

_

_

.

10,765,277
827,002,468
147, 797,009
79,333,076
1, 879,396,154
63,513,054
42,048,461
9,437,334
77,863, 809
279,937, 301
39, 663,163
10, 977,366
114,098,235
136, 316,071
95, 834, 533
177, 776, 600
12,613,005

17, 763, 791
631,124,087
135,107,172
125,823, 587
842, 693,305
61, 498, 868
77,190, 439
15, 351, 801
129, 432, 783
393,425, 696
50, 579,900
27, 554,692
143,673, 265
158, 813,138
134,005, 365
210,010, 665
18,631, 393

2, 664,348
1, 012, 222,025
215, 921, 385
200, 648, 778
2, 561,406, 523
34, 955,599
14, 888,131
14,895, 525
157, 339, 815
583, 332, 562
101,932,663
14,123, 370
742, 506,406
160,245, 693
160,035, 060
225,213,361
4, 544,717

5,888,918
325,675, 614
266, 383, 493
20,569, 252
477,199, 343
21,254, 970
11, 373, 341
5, 656, 882
12,562,275
50,092, 276
20, 738,875
19, 252,191
38,609, 740
32,089,983
32, 328,879
57, 653,196
5,126, 359

26,429,136
1,695, 341,192
264,156, 892
148,268, 938
4,162, 514,356
209,429, 560
107,393,232
22,950,191
204,251,254
615,127,900
148, 230,194
43,502,180
414,006,994
451,865,076
202, 790,228
478,089,803
35, 811,960

440,026
951,120,267
111,163,226
30,843,185
824, 629,001
40,059,966
1,147,162
2, 704, 271
43,435,049
40, 751,419
31,376,914
4,881,474
21,070,671
48,257, 519
126,445, 309
140,903,279
6, 383,841

8, 653,695
247,426, 549
103, 344,414
83,929, 601
526,143, 952
17,498,130
16, 785, 343
5,333,271
36, 513,837
147,843,111
31, 590,902
9, 599,886
40,960,622
76, 291, 895
63,100, 634
77,866, 366
26, 774, 751

13,816,045, 567

13,497,361, 050

25,437, 826,439

6, 386, 604,485

32, 522, 514, 913

10, 739, 971,663

5, 398, 594, 721

i See p . 30.




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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

States and Territories

Preferred

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
N e w Jersey




Fair>alue of capital stock

Corporations reporting par value common
stock

Common

Total par
value (preferred and
common)

$32,584,428
65,365
9,048,501
8, 841, 762
630,666,471
97, 958, 036
131,079,701
73,972, 515
103, 911,149
30,387,799
74,984,281
7,891,397
9, 913, 745
1, 024,935,148
225,309, 991
95,452, 793
163,166,493
89,618, 671
43,638, 611
49,301, 979
178,359, 066
653,317,369
336,211,529
280, 964, 714
4, 084,427
424,105, 440
21,957, 856
48,210,329
20, 502,193
17,597, 722
242, 011,381

$239,149,349
16, 718,752
• 374,280,824
157, 946,627
4,197,661, 963
866,395,603
927,107,360
460, 938,120
381, 018,328
481,698,052
513, 242, 673
213,467,101
215,488, 976
4,761,944,861
748,539,620
518,258,379
653,573,192
537,119,454
793,254, 735
332,209,255
644,515,930
2, 630, 960,048
1, 912,519,821
1, 592, 662,660
111,794,035
1, 701, 030, 793
302, 339,090
338,479,138
169, 967,126
70,115,952
1,311,544,312

$271,733,777
16,784,117
383,329,325
166,788,389
4, 828,328,434
964,353,639
1,058,187,061
534,910,635
484, 929,477
512,085,851
588, 226,954
221,358,498
225,402,721
5, 786, 880,009
973,849,611
613, 711,172
816, 739,685
626, 738,125
836,893,346
381,511,234
822,874,996
3,284,277,417
2,248, 731,350
1, 873,627,374
115,878,462
2,125,136,233
324,296,946
386,689,467
190,469,319
87,713,674
1,553,555,693

CO
O

Corporations Corporations
All other
corporations reporting par reporting no
par value
(preferred) * value common stock common stock

$45,998,259
316, 850
1,376, 896
9,817,101
124,267,952
37,667,292
29,762,429
105 453,414
9,338,589
13,240,184
14,423,489
188,560
1,008,133
527,480,109
50,678, 966
8,911, 946
11,006,710
14,906,148
39,310,115
40,646,930
81, 094,858
288,947,539
232,099,448
29,031, 835
2,180,022
103,168, 094
1,968,802
4,193,453
3, 775,000
8, 869,661
264,174,267

$45,933,909
$385,615,702
311, 700
5,872,375
43,384,966
98,977,860
11, 730, 288
187, 612,939
4, 884,282, 944 193, 727,071
109,634,087
802,902,586
53,155,684
1,255,400,184
283,922, 827
697,465,010
23,333,382
499, 913,529
26, 223,132
635, 708,054
5,106, 863
664,476, 881
319, 568, 099
4,254
144, 692,919
6, 812,139, 809 1, 029,227,394
1,061,163,052
173,300,280
627, 776,464
9, 796,513
27,122,634
986,533,398
39,201, 700
665,547,616
47,404,268
741,215,253
73,003,665
356, 751,096
171,160,391
700, 760,056
617,408,522
3,543,183,558
453,195, 649
3,149, 878,247
57,155,346
2, 056, 815,353
12,305,831
159, 034,533
338, 891,216
2,109,403,124
1,250,575
203,413,919
7, 942, 972
353,532,457
2,607,418
34, 502,167
77,517,162
113,381,662
725,800,356
2,068, 708,523

All other
corporations

Aggregate

$1,154,147
59,461
743,350
876,962
45,107, 782
1,349, 607
3,794,503
2, 987,502
1,690,483
4, 714,456
1,151,425
177,325
1,562, 943
111, 119,152
4,823,414
7,674, 644
3,315,126
6,232,452
5,921, 515
3.956,189
5, 986,601
30,591,435
24,486,569
206,504,121
1,568, 697
13,302,119
1.339,190
1.472,191
258, 727
768,697
8,420,850

$432,703,758
6,243,536
143,106,176
200,220,189
5,123,117, 797
913,886,280
1,312,350,371
984,375,339
524,937,394
666, 645,642
670, 735,169
319,745,424
146,260,116
7,952,486,355
1,239,286, 746
645,247, 621
1,016, 971,158
710, 981,768
794,541,036
433, 710,950
877,907,048
4,191,183,515
3, 627, 560,465
2,320,474, 820
172, 909,061
2,461,596,459
206,003,684
362, 947,620
37,368,312
191,667,521
2,802,929, 729

Taxable fair
value of
capital stock

$416,202,491
5,637,148
131,508,958
187,082,631
4,873,959,669
865,511,480
1,284,503,148
857,851,197
517,701,608
631,249,584
636,639,520
316,028,878
132, 749,489
7,510,613, 619
1,165,812,554
595,630,172
993,337,674
686,156,562
757,151,516
415,805,012
849, 978,299
4,103,875,232
3,523,296,563
1, 943,129, 970
163, 701,878
2,385,483,514
190,719,906
337,051, 217
34,561,040
183,320,017
2, 714,183,030

Tax

$416,202
5,637
131,509
187,083
4, 873, 960
865,511
1,284,503
857, 851
517, 702
631,250
636, 640
316,029
132, 749
7, 510,614
1,165,813
595,630
993,338
686,157
757,152
415,805
849,978
4,103,875
3,523,296
1, 943,130
163, 702
2,385,484
190,720
337,051
34,561
183,323
2, 714,180

i
a
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3
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New Mexico
New York
North Carolina
North Dakota
Ohio.
Oklahoma
Oregon.
Pennsylvania. _.
Rhode I s l a n d . . .
South Carolina..
South Dakota...
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia...
Wisconsin.
Wyoming
Total
i See note 2, p . 31,




5,949,362
69,542,327
___|
558,100
48, 570,160
75,491, 689
j 3, 237,671,049 14,388, 803,492 17,626,474, 541 , 526,515, 030 21,185, 403, 052
j
653,276, 778
90, 839, 975
26,368,544
917, 792, 017
744,116, 753
i
5, 500, 007
73,429, 730
508, 677
81, 193, 349
78, 929, 737
|
764, 513, 730 2, 835, 701, 338 3,600,215, 068 j 466,251, 510 4, 374, 538,420
;
86,118, 861
800,436, 968
85,313. 350
656, 809, 227
886, 555, 829
60,447, 735
427, 335, 782
7, 796, 573
451, 351,434
487, 783, 517
045,411,870 6,300, 032,486 7,345,444, 356
340,377, 902 9,220,
52,242, 977
376,595, 287
20,249, 319
587, 944,419
428, 838, 264
38, 209, 045
208,328,711
4, 807,393
300, 905,112
246,537, 756
3, 778, 756
84, 009, 934
1,494,848
87,7;-.
78, 665, 755
83,512, 975
418, 748,032
17,145, 339
502,261,
503, 840, 936
103, 620, 704 1,464,104,553 1,567, 725,
19, 613,438 1,728, 488,205
43,435, 824
2, 895,419
339,503,497
382,939,
284, 755, 621
15, 583, 300
2, 040, 025
81,099,406
96,682,
105, 383, 653
10, 803,459
181,505, 072
784,446,068
997, 015,064
965,951,
20, 697,441
56, 989, 733
907, 879,380
944, 626, 570
964, 869,
52, 718, 603
62, 671, 037
596,980, 760
681, 339, 803
659, 652,
82,077,155 1,311, 780, 859
180,356, 440
898, 708, 979 1,079,065,
2.662, 279
163,564, 288
1,547,590
100,
166,226,

216,216
4,379,205,000
17,926,111
474, 079
1,133,381,372
84,471, 904
20, 627, 778
791,125,750
50, 502,590
4,328, 953
1, 600,153
29, 927, 519
34,249, 593
32,466,375
2,954,134
20,300, 943
48, 608,594
167,344, 607
198,301, 913
610, 699

45,523,467
^ 246,166
49,032,542
94,188,444 25,658,796,496 24, 611,984, 705
913,526, 045
5, 030,243
940, 748, 371
67, 555, 562
462,305
82,129, 733
34, 854, 077 5, 542, 773. 869 5,361,310,152
725,958, 974
10,440,532
751, 721, 663
447, 224,191
2, 862, 649
474, 841, 861
37,536, 728 10,048, 878, 986 9,542, 889,174
614, 724, 910
2,130, 669
640, 577, 678
289,118, 865
1,334, 796
306,568,861
69,433, 378
1,141, 879
81,407, 787
513,442,065
2,268,093
536, 036, 548
12, 353, 642 1, 775, 091,440 1,707,747,389
306, 087,500
1,435, 918
318,657, 914
103,520, 824
520,405
108, 858,192
983,516, 692
2, 738,204 1,020, 054,211
943,595, 760
4,352,443
997,587.607
828,496,616
854,330, 836
5, 646, 426
6,026, 814 1, 516,109, 586 1,458,301, 972
96,630, 000
101,635, 266
124, 668

45,523
24,611,985
913,526
67,555
5,361,310
725, 959
447, 224
9, 542, 889
614, 725
289,119

11,251,072,493 60,048,469,925 71,299,542,418 4,795,082,766 80,887,749,432 11,679,384,338

728,806,736 93,295,940,506 89,041,021,817

89,041,022

69, 433

513,442
1, 707,747
306,087
103,521
983,517
943, 599
828,497
1,458, 302
96, 630

M

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3

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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 slock, and tax
[Returnsfiledfor the year ended June 30,1926]1
Number of returns
Industrial groups
Total

Agriculture:
Farming—
Cotton
Grain
_
Fruit
Stock
All other farming
Related industries
Total

Current assets
Cash»

Accounts receivable

Notes receivable*

Inventory

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

21

$2,844,551
166,675
7,650,223
5,122,329
11, 920,140
12,263,309

$2,211,552
829,851
19,976,186
15,522,351
44,376,148
37,928,975

$4,666,903
345,068
13,701,904
9,065,479
28,472,599
25,067,029

$1,947,967
919,290
24,817,328
69,306,038
67,129,948
44,103,941

$38,360,501
8,011,019
183,491,619
271,784,204
451,301,053
343,462, 559

167

39,967,227

120,845,063

81,318,982

208,224,512

119
1,548
941
2,49o

64
224
11
92
29
75

121,074,125
74,383,000
91,259,613
10,063,967
13,824,097
17,019,730
55,965,661

311,635,650
125,422,116
278,174,958
12,058,705
42,165,304
60,095,968
103,364,022

51,809,010
20,263,206
31,678,151
1,311,280
6,102, 319
12,870,835
30,664,302

137,110,860
193,844,791
298,217,154
23,557,229
19,461,660
64,071,128
12,019,626

2,849,481,963
1,592,123,459
2,042,877,885
117,922,088
279,115,659
626, 234,910
762,112,986

14,897

13,985

626

383, 590,193

932,916,723

154,699,103

748,282,448

8,269,868,950

14,477
11,724
2,373
668
7,451
1,895
9,294
6,954
4,212

13,606
10,937
2,187
554
7,164
1,704
8,720
6,290
3,932

610
641
157
108
196
167
403
585

442,173,699
348,475,932
75,711,457
51,193,230
112,617, 275
55,674,984
108,213,472
348,412,330

1,029,833,764
936,636,338
304,722,950
216,709,031
458,077,774
188,492,853
340, 509,729
1,153,099,310
173, 744,905

157,947,505
76,310,761
22,107,468
18,221,954
99,028,729
23,401,859
40,840,566
181,169,880
26,911,689

1,564,839,462
1,841,312,840
428,523,932
239,946,928
710,999,239
274,682,285
181,951,182
1,389,208,139
219,262,226

4,073,992,241
2,814,635,203
325,153,005
434,705,951
1,619,537,202
941,142,173
673,333,571
4,332,563,606
852,418,189

_.
_
„,---,

I1

1,296,410,955

1,026
53
1,899
1,412
2,776
1,206

8,733

_

Total




Showing Showing
par value no par Not specivalue
common common
fied
stock
stock

1,050
53
1,983
1,487
2,885
1,275

Mining and quarrying:
Coal mining.
Metal mining
Oil and gas
_._
Nonmetal mining
Quarrying
All other mining and quarrying
Holding or leasing mining property.
Manufacturing:
Food products
Textile products
Leather products
Rubber goods
Lumber products
Paper products
Printing
Chemicals
Stone, clay, and glass

Assets

8,372

3,793
1,528
4,143

3,597
1,445
3,839

131
1,664
996
2,642

194

261
146
29
6
91
24
171
79
72

68,394,204

3
a
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g

Metal manufacture
All other manufacturing _
Portland cement
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
TotalTrade:
Wholesale
Retail
Department stores
Commission trade
All other trade
Wholesale and retail tradeTotal.
Service:
Motion-picture production.
Domestic
Amusement
Management economics
Educational
Curative
Legal
Engineering
All other service
Total.

1,297,978,215
121,925,122
34,529,321

2,739,952,501
320,027,368
18,588,359

3,065,299, 241

7,880,394,882

149,270,981

526,163,191

673,989,401
64,800,422
27,536,384
31
112
31
5
98
21
103
30

67,370,191
11,210,793
118,889,608
46,148,131
66,417,147
12,392,093
36,431,291
207,162,319
12,006,096
23, 796,177

814

462

1,368,150,053

859

212

276
751
12
81
417
101

91,295

3,384

314
7,446
5,376
3,268
1,024
1,211
1,072
1,331
2,983

229
6,977
4,929
2,851
909
1,135
1,033
1,082
2,640

24, 025

21,785

21,598
5,535
87

19,410
5,093
7.2

1,859
362
14

86,268

79,669

5,310

12,691

11,958

490

1,081
578
310

1,056
558
292

11
14
12

1,902
4,258
2,153
768
3,983
1,641
5,057
2,028
155
152

1,716
3,958
2,018
734
3,873
1,597
4,832
1,872
151
133

155
188
104
29
12
23
122
126
4
14

24,066

22,790

20,844
42, 593
1,382
4,563
19,616
7,319

19,709
40,762
1,312
4,171
18,335
7,006

58
311

96,317

3,805,841,581
514,383,486
50,404,156

8,162,539,068
949,328,964
278,607,152

1,593,543,855 11,221,355,456

25,457,956,325

75, 730,252

195,654,210

769,185,974

386,386,562
64,180,885
37,315,077

54,210,389
8,533,058
2,349,178

393,751,272
53,895,999
36, 779,466

14,578,386,615
3,044,812,738
1,324,071,183

105,659,332
20,879,489
175, 514,100
122, 798,711
166,193,353
20, 939,206
68,980,571
350,073,004
97, 719, 775
39,848,694

22,032,196
6,049,297
81,049,118
14,579,038
46,503,121
205,117,064
41,611,608
109,914,852
29,624,105
39,107,168

59,654,810
37,041,309
76,442,701
44,829,809
57,052, 569
11,659,411
36,660,162
244,062,996
13,418,614
22,214,279

632,458,144
121,555,441
3,720,082,906
1,182,713,971
1,833,955,296
571,911,342
599,685,521
4,759,271,931
1,142,684,438
241,195,966

1,656,488,759

660,680,192

1,087,463,397

33,752,785,492

368, 799,630
289, 530,001
75,045,450
86, 986,485
137,154, 625
82, 266,188

1,912,652,154
1,067,883,549
255, 786, 595
444,440, 711
726, 612, 595
393,785,098

243,088,187
246,633, 794
13, 553,931
72,678,280
122, 738,471
66,149,000

2,073,162,423
1,655,959, 506
408,949,103
110,153, 718
694, 985,119
523,054,357

941,984, 560
1,107,473,628
432,910,814
77,357,335
516,855, 756
430,106, 600

1,638

1,039, 782,379

4.801,160, 702

764,841, 663

5,466,264, 226

3, 506,688,693

68
359
321
320
65
31
14
223
103

17
110
126
97
50
45
25
26
240

7,303,966
59,823,478
36, 952,415
41, 626, 297
3, 343, 981
2,807,164
2,384, 982
8,163, 569
13, 393, 916

19,648,462
63, 507,696
46, 535,930
80, 619, 609
9,028,223
6,063,016
3,577,467
17,461,679
38,142,866

3,022,026
24,733,073
11.939,041
19,920,164
10,290, 721
1,334,842
2,105, 547
3,609, 708
6, 781, 854

42,945,210
40,587,325
9,257,388
12,204, 560
3, 704,945
3,200,903
3, 919, 651
7,286,012
14,099,132

25,860,055
1,163,967,354
482,311,634
42,259,117
50, 579,190
61,000, 827
8,244,300
36, 837, 630
163,440,466

1,504

736

175, 799, 768

83,736, 976

137, 205,126

2,034, 500,573

329
80
1

243

i Data taken from balance sheets as of a date not earlier than Dec. 31, 1924, nor later than June 30, 1925.
1
See p. 30.




284,584,948

877,226,134
65,047,533
5,329, 777

>

o

3
o
o
K

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
capital stock, and tax—'Continued
Assets

Number of returns
Industrial groups

Showing

Total

Finance:
National banks
State ba^ks
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 otherfinancialcombinations not included above
Total...
Combinations, predominant industry not ascertainable...
Nominal concerns (inactive and nature of business not
given)
Exempt corporations (not for profit)
Grand total
_




7,777
15,023
101
3,986
67, 545
108
283
222
3,875
98, 920

par value
common
stock

Showing
no par Not specivalue
fied
common
stock

7,710
14,834
97
3,935
61,467
79
97
112
3,261

2
23
3
12
4.411

91,592

4,946

4
4
487

Current assets
Cash i

Accounts receivable

Notes receivable i

Inventory

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

65 $4, 699, 592, 992
166
1, 776,878, 296
1
33, 516, 717
39
3, 246, 361, 794
1,667
659, 883, 013
29
12, 580,263
182
18, 675,487
106
14, 273.709
127
183,210, 928

$4,442,489
8, 571, 740
417,699
7,048, 548
1, 575, 712,094
6, 680, 097
17,192, 834
6, 019,540
256,557,056

$97,919,176
76,351, 998
3, 721,844
123, 828,801
1, 524, 592,473
2,021, 660
2,483, 041
3, 067,429
302, 344,128

$8,057,235
8, 611,189
101, 042
3,130, 871
310, 822, 938
553, 354
1, 283.904
120,302
94,090, 748

$705,106,803
462, 627, 536
5, 951, 533
854, 980,048
9,961,311,187
21,028,386
9, 516, 520
11,489 303
254, 672,903

2,382

1, 882, 642,097

2,136, 330, 550

426, 771. 583

12. 286, 684,219

10, 644, 973,199

4,263

3,902

247

114

32,306,242

116,114,993

55,711,518

96, 722, 850

464,083, 972

120
2,216

92
997

11
17

17
1,202

160,458
20, 818, 214

70, 029
8, 502,150

27,400
49, 840, 704

19, 554
4, 921,189

694,265
80, 579,462

372, 516

346,437

17, 543

8,536

16, 920,117, 955

18,209,883, 537

5,656,461,195

19, 592,884, 551

87, 919,438,880

1
I
a
o
j

a
o
g

fed

Liabilities

Long-term-

Current

Industrial groups

Surplus
Corporations
value common
stock

Deficit
porations

Accounts payable i

$5,724,426
1,169,810
19,645, 522
26,105, 897
89,210,086
61,418,125

Total.

Construction
i See p. 30.



_

_

7, 257, 586
6,175,598
46,172, 599
36, 676, 780

$4,366,038
1, 713, 650
22,271,206
38,287,217
68,452,809
50,665, 835

2
£"*

260, 735, 696

109, 811, 312

94,288, 891

345, 719,023

96,422,239

185, 756, 755

M

194,499,431
148, 556, 618
142, 975, 631
6, 655,492
34,366, 524
34, 557,750
33, 756, 935

438, 306,402
239, 693, 841
151, 509, 259
11,109, 339
16, 413,131
32,728,745
89, 569, 691

110,388, 761
7,175, 629
61,103, 628
948, 847
7,984, 273
14,670,298
9,265, 892

910, 643,142
681, 592,465
801, 205, 917
61,459, 626
69, 241, 744
167,028,385
371, 967, 746

133, 783, 848
181, 551,167
309, 593,476
6, 296,821
31,619,611
86,610,671
99,842,296

142,433,294
193, 615, 646
324,410, 360
11, 749,163
17,435,492
39,675,969
100, 859,844

Q
Ul

595, 368,381

979, 330,408

211, 537, 328

3, 063,139,025

849, 297,890

830,179, 768

Q

702, 566,404
792, 258,139
165,489, 578
110,281, 545
392,416,506
90, 979,259
149, 247,488
453, 512,096
95,199, 583
1,101,360, 006
160, 792,311
11,011,464

809, 935,356
147, 257,148
46, 068, 750
186,267,266
138, 745,970
148, 671, 010
51, 984,482
459, 910, 784
56, 325,010
1,491,098,019
81, 597, 636
22,177, 285

110, 902,354
50,294, 605
109,061, 973
5,462,411
47,423,957
18,110,941
44,137,365
167, 277, 870
17, 987, 238
150, 856,066
24, 328, 336
1, 710, 284

1, 524, 594,144
1,178, 292, 587
197, 763, 886
102, 360,156
1,095,024, 810
289, 780,302
476,033,000
2,016,243, 325
336, 634, 348
4, 732,475, 894
480, 526,905
83,248, 524

537,805, 681
496, 569,316
121, 525, 600
211, 611,069
88,909,117
132, 341,515
126, 527,515
782,807, 725
113, 933,362
1, 931, 867,452
165, 702,908
50,033,203

248, 560,765
150,481,482
70,664, 550
29,906,284
105,492,444
21,074,230
76,280, 622
203,841,499
37,411,266
775,362, 292
89, 831, 570
6,891,450

H

4,538,991,779
4, 538,991, 779

_

$5,564,415
1,078, 894
37,179, 836
41, 385, 752
114,407, 559
146,102, 567

551,173,450
516,553, 595
113,204, 027
111, 561,057
287,686, 833
91,604, 589
179, 965,127
715,413,047
78,981, 384
1, 712,138,076
164,788, 840
15,921, 754
_.

$2, 564,406
431, 318
16, 875,360
18, 988, 780
45, 700,185
9, 728, 842

1,076,797,159

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

$1,879,138
926,000
16, 615, 551
14, 249, 774
48, 398, 209
27, 742, 640

283,704,474
232,346, 622
360,190,920
12,160, 343
31,415, 735
77,265,946
79,713,119

Total..
Mining and quarrying:
Coal mining.Metal mining
Oil and gas
Nonmetal mining
Quarrying
All other mining and quarrying
Holding or leasing mining property.

$6,185,400
1, 828, 552
35,612, 637
65, 826, 528
97, 703, 236
53, 579, 343

203,273, 866

Agriculture:
Farming—
Cotton
Grain
Fruit
Stock.
All other farming.
Related industries

Notes payable

4, 225,114, 379

3, 640, 038, 716

747, 553,400

12, 512,977, 881

4, 759, 634,463

1, 815, 798,454

388, 596, 820

230,282, 778

87, 983, 415

124, 654, 498

352, 587, 769

67, 879, 295

94,173,373

Bonded debt

Mortgages

$139,676

O
^
M

^

TABLD 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

Current
Accounts payNotes payable
able i

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..
Waterworks
_
Storage companies
_
All other public utilities
_
_
Lessor companies, steam or electric railroads.
Lessors of public utilities
_

to

Long-termBonded d e b t

Mortgages

Deficit

Corporations
value common
stock

porations

G
O
H
>
g
&
H
tj
^

$729,423,182
113,778,744
53, 658, 314
129, 725,486
25, 514,050
218, 242, 533
64,321, 286
176,461, 590
22,187,394
47, 204,187
270,071,909
77, 793,915
26,315,633

$162, 630,741
130, 509, 850
55, 037,461
75, 484,051
33, 613,207
193, 764,117
80, 550, 628
175,133,150
28,138,162
95, 238,450
161,454,091
91, 999, 986
27, 311, 695

$9,079,942, 944
1,479, 253,158
901, 865, 813
170, 757,348
10, 885, 535
1, 844, 826, 728
335, 099, 360
889,461,445
231,496,520
90,813,248
2,435, 875,453
585,126,782
301,393,227

$82,334,173
492, 857,159
23,382,099
25,343,018
23,221,325
7, 701, 371
5, 705,133
2, 645,230
2,674,325
51, 693, 690
231, 907,143
497,363
157,411

$3,189,304, 591
123, 722,391
256,921, 705
202, 752,066
31, 895, 861
244, 375,044
229, 882,108
324,033,900
66,526,765
126,195, 913
529,343,451
197,318, 593
56,263,715

$192,230, 846
76, 710,357
49, 840, 911
108,042, 111
17,345,153
539,135, 699
138, 985,277
4,436, 949
8,746,193
16,980, 510
518,361,846
18,808,436
42,182,430

$364,161,818
179,860, 720
29, 515, 601
97, 911,437
15,973, 950
41,495,410
26,288,980
21,629, 890
12,853,834
24,508,336
94,925,326
20,087,084

6,331, 833

£

Total..
Trade:
Wholesale
... .
Retail.Department stores
Commission trade
All other trade
Wholesale and retail trade.

1, 954,698,223

1,310, 865, 589

18,356, 797, 561

950,119,440

5, 578,536,103

1, 731,806,718

935,544,219

g

1,163,359,465
683,099, 965
123,244, 267
276,446,734
598,492,909
207,143, 917

1,815, 243,171
1,498,291,794
78,392,637
151,310,161
326,180,927
215, 594,470

118,434, 606
43, 861, 675
41,418, 585
12, 610,039
48,918,882
36,404, 612

64,527,239
231,157,486
57,351,384
6,156,946
99,269,686
50,215, 880

976, 843, 677
1,125,987,578
265,146,412
144,214,292
481,217,927
422,562,581

254,205,019
203,148,336
157,531,644
25,768,259
132,530,586
30,178,778

194,612,611
159,932,145
11,997,760
31,966,835
164,396,047
36,978,924

Total.
Service:
Motion picture production.
Domestic
Amusement __
Management economics
Educational

3,051,787,257

4,085,013,160

301, 648,399

508,678,621

3,415,972,467

803,362,622

599,884,322

28,849,688
108,256,389
66,067,250
50,629,760
5,793,710

15, 957,970
130,523,182
65,041,829
37,499,813
9,273,154

4,126,011
223,718,448
38, 234, 658
4,380,318
2,158,753

2,771,174
185,636,708
99, 591,953
4,224,088
8,117, 699

15,987,043
178,022,081
188,222,315
79,519,600
18,761,501

47,567,996
73,805,805
41,138,343
35,448,284
3,216,333

16,323,468
65,437,566
52,772,362
11,934,946
4,467,798




O
>rj
H

Curative
_
Legal
.Engineering
All other service
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 otherfinancialcombinations not included above
Total
Combinations, predominant industry not ascertainable
Nominal concerns (inactive and nature of business not given)
Exempt corporations (not for profit)
Grand total

6,022, 566
1,453,938
17,899,047
19,808,30.4

7,352, 577
1,673,745
16,268,551
16,059,644

3,191,187
102,800
1,380., 382
8, 675,077

6,437, 649
674,168
1,502,790
16, 670,381

11,554,930
7,526,595
24,356,103
53,121,919

967,720
858,659
40,690,329
15,847,753

2,359,020
1,244,886
12,942,944
11, 719,544

304,780,652

299,650,465

285,967,634

325,626,610

577,072,087

259,541,222

179,202,534

15,937,342
35,784,168
1,319,478
40,294,337
1,805,332,039
1,180,246
4,946,233
1,390,795
254,760,453

7,479,451
7,409,252
485,251
4,883,027
2,002,294,225
7,482,099
1,653,644
601,052
324,112,071

180,000
49,542,420
32,765,054
1,464,894,138
370,128
1,923,150
46,548,588

1,438,575
1,404,185
124,876
4,918,363
3,318,125,189
4,434,431
77,200
700,643
38,306,819

1,478,100,124
515,411,697
11,998,870
1,133,918,912
2,547,697,511
13,356,826
65,782,964
21,319,073
642,484,572

8,379,968
13,309,799
90,002
33,409,670
1,708,017,521
7,097,546
12,180,304
7,066,7y9
298,816,985

1,181,809
11,233,705
8,056
1,835,011
615,429,744
51,967
423,785
544,792
40,530,664

2,160,945,091

2,356,400,072

1,596, 223,478

3,369,530,281

6,430,070,549

2,088,368,594

671,239,533

g

83,943,639
1,086,250
1,785,874

fe
K
g

124,996,470
147, 681
11,030, 569
13,816,045,567

116,448,868
132,046
17,349, 616
13,497,361,050

69,309, 587
10, 715, 929
25,437,826,439

40,076,349
131,273
14,407, 794
6,386,604,485

225,783,481
113,299
20,543,229

61,582,479
93,043
21, 983,098

32,522, 514,913 10,739,971,663

5,398, 594,721

Q
Ul

1 See p. 30.




3
a
o

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
capital stock, and tax—Continued
Capitalization
Corporations reporting par value common
stock

Industrial groups

Preferred

Agriculture:
FarmingCotton.
Grain
Fruit
Stock
All other farming
Related industries

Total._

_

$27,720,221
6,172,200
148,358,973
162, 507, 617
349,424, 612
270, 511, 501

51, 610, 829

Total




Common

Total par
value (preferred and
common)

$405,150
53,750
11,000,804
4,208,830
11,256, 515
24, 685, 780

Mining and quarrying:
Coal mining
Metal mining
Oil and gas
Nonmetal mining
Quarrying
_
All other mining and quarrying
Holding or leasing mining
property
Manufacturing:
Food products.
Textile products
Leather products
Rubber goods
Lumber products.__
Paper products
Printing
Chemicals

Fair value of capital stock

$28,125,371
6,225,950
159,359,777
166,716,447
360, 681,127
295,197,281

964, 695,124 1, 016,305, 953

All other
corporations
(preferred) 1

$971,100
13,605, 046
2,976, 701
11,303, 500
6,831,244

Corporations
reporting
par value
common
stock

$26,886, 851
3,856,237
131, 910,455
124, 521, 522
347,438, 941
366, 592,402

35,687, 591 1,001,206,408

Corporations
reporting no
par value
common
stock

All other
corporations

$1,308,263

$309,882

10,967,980
7,436,151
50, 733,280
34, 043,289

1, 296, 244
1,058,348
2,845,398
2,436,878

104,488,963

Aggregate

$28,504,996
3,856,237
144,174,679
133,016, 021
401, 017,619
403,072, 569

7, 946, 750 1,113,642,121

Taxable fair
value of
capital stock

$23, 610, 710
3, 654,296
134, 701,447
126,054, 581
388,343,745
377,826,224

Tax

$23,611
3,6.54
134, 701
126, 055
388,344
377,826

1, 054,191, 003 1,054,191

II
ui

M

3
1,819, 269,131
1,257,248,058
1, 668, 538,960
111, 212, 700

46,383,362
231, 803, 906 1, 273, 316, 537 1, 505,120,443
12,638,121
36,535,449 1,414,334,926 1,450,870,375
116,942,403 1, 946,093, 266 2, 063, 035,669 34,814,405
2,319, 500
6, 207,456
81,593,660
75,386,204
193, 715, 071 11, 949, 910
21, 689,466
172, 025,605
21,215,253
595,718,164
67,121,808
528, 596,356
96,981, 908
42,945,472
1,064,187,142
1,021,241, 670
523, 245, 960 6,430,994, 564 6, 954, 240, 524 226,302, 459

834,153, 249
6,176, 676,341

148, 870,099 3,119,067
3, 220,261
259, 540, 416 5, 598,833
87,425
5, 021, 580
1,006,814
20,131, 553
238,186
66, 529,052
2,417, 711
50,466, 088
684, 545,482 15,688, 297

3, 546, 555,461 324,964,241
2, 703, 567,281 234,829, 241
604,349,832
78,361, 745
415,622,151 169,755,935
1,341,818,989
35, 574,197
681,197,154
52,116, 453
647,102,801
67,230, 713
4,629,937,370 207,607,200

4, 307,145, 519
3,494, 202,331
610,446, 731
375, 466,780
2,183, 000,184
806, 203, 984
994, 757,146
5, 749,494, 644

732, 076, 513 18,227, 720 5, 057,449, 752
606,333,841 24,147,688 4,124,683,860
160, 408,196 4,349, 641
775, 204, 568
233, 673,918
678,213
609, 818, 911
84, 956,827 10,413, 969 2, 278,370, 980
148,989, 673 1,369,450
956, 563,107
220,710, 747 2, 879,304 1,218,347,197
723, 508,891 5, 260,324 6,478,263,859

739,759, 539
574,483, 203
179, 690,300
164,811, 899
158,002, 005
152, 535, 958
108, 569,199
688,060,341

2,806, 795, 922
2,129,084, 078
424,659, 532
250,810,252
1,183,816,984
528, 661,196
538, 533, 602
3,941,877,029

195, 525, 031
290, 729,212

1,971,258,297 1,942,984,376
1,394,455, 013 1,364,467,388
1,933,678, 209 1,906,349, 551
116,321, 705
115, 827,022

1,942, 984
1,364,468
1,906,350
115,827

216,663,398

206,712, 584

206,712

357,496,450

349,248,159

349,248

571,477, 542
887,037,048
6,876, 910,120 3,457,066,622

571,478
6,457,067

4,876,100,181
3,966, 584,926
764,274,450
606,948,191
2,235,382,850
944, 998,109
1,176, 590,975
6,429,336,578

4,876,100
3,966,585
764,274
606,948
2,235,383
944,998
1,176,591
6,429,337

O

o
g

Stone, clay, and glass.
M etal manufacture
All other manufacturing
Portland cement

131,243, 647
678,531, 237
547,287,590
1,914, 506, 544 6, 570,639,947 8, 485,146,491
189,430, 903
802,266, 541
991,697,444
27,349,993
136,894, 699
_
164,244, 692

Total
Construction

971, 742
971,742,162
124,321,408 2,044, 630 1,006,943,917
880, 577,879
44,844, 822
690,839, 083 11,116,239,497 2,223,169,392 18, 095,365 13,357, 504,254 13,001,149,805 13,001,150
102, 998, 721 1,234, 538, 528 223, 949,199 3,351, 913 1,461, 839,640 1,434,894,741 1,434, 895
274,673
275, 078, 798 274, 673,318
56, 039, 783
10, 525, 469 219,039,015

5, 028,443, 531 19, 861,327,372 24,889, 770, 903 2, 019, 647, 82031,971,112,238
_

54,174,940

588,415,145

Transportation and other public
utilities:
Steam railroads ;
1, 261,320, 021 5, 668,127, 627
Electric railroads
954,666,345
200, 590,401
All other railroads and combinations
456,205,528
64, 913,165
Water transportation, transoceanic, coastal, lake,
117, 090, 440 405, 431,235
river, etc
__
Local transportation, cab,
livery, etc
11,472,179
91,048,759
Electric light and power
365, 631,463 1,189, 685,354
companies
Gas companies
130, 892,194
793, 581,437
Telephone, telegraph, and
radio companies._
297, 582, 680 2, 254,164, 706
Water works
31, 944, 660 280,661,959
Storage companies
51, 285, 652 334, 094, 524
698, 938,195 1, 614,998, 626
All other public utilities
Lessor companies, steam or
70, 822, 390 582, 592,750
electric railroads
158, 948, 878 197, 807,178
Lessors of public utilities

642,590,085

6, 929,447, 648
1,155,256, 746

33, 506,690

807,647,996

67, 962, 788 5, 398, 591, 645
473, 273, 598
16,090, 962

5, 538,138, 388 90, 818,217 37, 600, 068, 84336,682, 676,286 36,682,676
64, 551, 325

81, 573, 841 200,972,026
30,457, 990 2,222,343

5, 681,137, 512 5, 541,690,476
505,953,931
436, 626,960

5, 541,690
436,627
391,570

100,250, 866

872, 888

552, 073,166

541,088, 859

541,089

17,016,473

1,839,412

122, 973,177

105,843,096

105,843

34,319,325

522, 521, 675

39, 695, 476

450, 949,412

102, 520,938

4, 339,140

104,117, 292

574, 574,474 10, 519, 409 1,873, 784, 093 1,858, 888, 522
211, 001 1,121,410, 574 1,117, 920,833
196, 230, 965

6,195, 914 2, 263,947,468
238, 554,489
2,824,333
18, 288, 810 420,191, 885
379,642, 547 1, 868, 889, 936

2, 562, 781
5, 821, 911
23, 703, 673
654, 756, 860

499, 307, 715
345,612, 330

23, 982, 707
75, 803,814

6, 590,110
59,384, 794

818,033

391,569,503

361,370, 716

653,415,140
356,756,056

818,032, 662

395, 771, 507

29, 520, 800

2, 551, 747,386
312.606, 619
385,380,176
2,313,936,821

877, 524, 768

81,466

521,118, 693

1, 555,316, 817 266,211, 647 1, 288,690, 210
924, 968,608
26, 522,639
924,473, 631

5, 325,447

0Q

1, 858,889
1,117,921

588, 984 2, 267, 099, 233 2,251, 813,874 2, 251, 814
235,100
374, 074
235,100, 054
244, 750,474
1, 055, 782 444, 951,340
419,350
419,350,338
605, 628 2, 524, 252,424 2, 382, 562, 264 2,382, 562
180, 552

523, 290,422
421, 596, 696

318,169,128
141, 886, 207

318,169
141,886

3,461,432, 318 14, 823, 066,028 18,284,498,346
Total...
Trade:
348,652,157 2, 090,365, 830 2,439,017,987
Wholesale
219,447,193 1,893,682,011 2,113,129,204
Retail
491,557, 287
402, 779,442
88. 777,845
Department stores
363,006,990
69, 020, 930 293,986,060
Commission trade
863, 408, 752 974,821,447
111,412,695
All other trade
661,388,765
567,896,820
93,491,945
Wholesale and retail trade.._

923,269, 960 14, 638,465,304 1, 821, 055, 680219, 523, 565 16, 679,044, 549 15,742, 510,114 15, 742, 510
165,125,479 3, 018, 654,112
108,884,475 2, 867, 922, 958
660, 941, 701
99, 288,571
24, 676, 017 448, 569,921
70, 627, 043 1,159, 230, 557
953,154,870
26,348, 816

303, 001, 081
228, 594, 359
227,188, 906
40,827, 904
123, 524, 765
43,986, 692

Total
Service:
Motion-picture production..
Domestic.
Amusement
Management economics
Educational
__
Curative
Legal
i See note 2, p. 31.

494,950, 401 9,108,474,119

965,123, 707 46, 438, 008 10,120,035,834




930. 802, 765 6,112,118,915 7,042,921,680
9, 672,165
107,429,948
33, 341, 050
42, 902,045
5, 274, 829
3, 206,814
1,233, 595

33, 520,265
386,585,072
282,085,904
188,411,772
32,201,402
41,447,284
29, 592, 854

43,192, 430
494,415,020
315,426,954
231,313,817
37,476, 231
44,654,098
30,826,449

20, 088, 725
52, 502, 502
16, 255, 495
15,246, 538
1,109,460
2, 014, 253
841, 250

26,855,035
533, 376, 697
339,981, 211
191,086,949
33,104, 537
43,422, 564
31,139, 635

43,940, 705
81, 576, 500
36, 209,958
42, 908, 632
2, 466, 676
1,461,833
750, 423

12,943,127
17, 377, 854
1,168, 222
1,135, 675
9, 290, 977
4,522,153

150, 792
5,108,292
1, 922, 611
757,834
477, 500
755, 253
103, 816

3,334, 598,320 3,233, 510,040 3,233, 510
3,111,895,171 2,890,261,428 2,890,261
882, 505
882, 505,281
889,298, 829
470, 793
490, 533, 500 470, 792,719
1, 292, 046, 299 1, 206, 487, 605 1,206, 488
966,174
1, 001, 663, 715 966,174,295

70,946, 532
620, 061, 489
378.113, 780
234, 753,415
36,048, 713
45,639, 650
31,993,874

I
Ul

H
M
Q
Ul

3
O

o
g

9,649, 731, 368 9, 649, 731
69,970,469
586,173, 541
354,474,402
223,226, 567
31, 669, 611
40, 539,420
27, 216,004

69,970
586,174
354,474
223,227
31, 670
40, 539
27,216
Ox

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
Corporations reporting par value common
stock

Industrial groups

All other
corporations
(preferred)1

Corporations
reporting
par value
common
stock

Corporations
reporting no
par value
common
stock

All other
corporations

Aggregate

Taxable fair
value of
capital stock

Tax

Common

Total par
value (preferred and
common)

$9,414, 542
17,538,567

$102, 797,880
115,093,420

$112, 212,422
132,631,987

$11,826,081
4,714,019

$44,799,210
140,932,215

$15, 562,062
9, 843,238

$255,001
18,228,030

$60, 616, 273
169,003,483

$54, 655, 341
157,018, 558

$54,655
157,019

230, 013, 555

1,212,135,853

1, 442,149, 408

124, 598, 323

1, 384, 698, 053

234, 720, 027

27, 759,129

1, 647,177, 209

1, 544,943,913

1, 544,944

2, 510, 550
3,120, 550
381, 310

1,315,756,021
749,113, 422
13,298,804

1,318, 266, 571
752, 233, 972
13, 680,114

7,352, 500
21, 519,101
386, 680

2,922, 710,912
1, 258, 206, 931
22,865,057

80,146
25, 465, 590
398, 866

16, 315, 639
8, 746, 264
52,291

2, 939,106, 697
1, 292, 418, 785
23,316,214

2, 899, 698, 576
1,213,571,016
22,811,214

2.899, 699
1, 213, 571
22,811

48,154,105

Preferred
Service—Continued.
Engineering
All other service

Ul

_

Total . .
Finance:
National banks
State banks
Private banks... _
Trust or banking and trust
companies
Stocks and bonds, loans,
realty holding, etc
Life insurance companies
Accident, fire and marine
companies
_
All other insurance companies
All otherfinancialcombinations not included above..
Total

Fair value of capital stock

_ .

Combinations, predominant industry not ascertainable
Nominal concerns (inactive and
nature of business not given)..
Exempt corporations (not for
profit)
Grand total
i See note 2, p. 31.




5, 517, 085

982,479, 471

987, 996, 556

36, 318, 618

2, 320,185, 312

805,177, 489
468, 775

5, 778, 772, 791
14, 829,104

6, 583, 950, 280
15, 297, 879

720,953, 784

7, 363,140,140
7,057, 343

720, 440

45, 949, 611

46, 670, 051

48,918, 271

30, 925, 549

2, 399, 264, 966

2,335,470, 468

2,335,470

1, 721, ] 18, 938 187,146, 830
822, 326

9, 271, 405, 908
7, 879, 669

8, 409, 718, 495

8, 409, 719

3, 782, 501

52, 704, 772

4,000

1, 098, 900

25, 266, 324

26, 365,224

115, 300

21, 898, 495

6,043

613, 520

649, 539, 283

737, 209,817

124,046, 944

1, 327, 684, 065

420, 613, 640

28. 612, 379

1, 776, 910, 084

1, 722, 991, 745

1, 722,992

2,215,841,328 277, 017,299 17, 785, 525,153 16, 604, 261, 514

16, 604, 262

487, 608, 335

487, 608

11,251, 072,493 60, 048,469,925 71, 299, 542, 418 4, 795,082, 766 80, 887, 749, 432 11, 679, 384, 338 728, 806, 736 93,295, 940, 506 89,041,021,817

89,041, 022

906, 665, 633

9, 575, 004, 831 10,481, 670, 464

910,692,927 15, 292, 666, 526

61, 464,160

384, 763,272

446,227,432

18,705,206

469, 981, 760

48,426,101

8, 420, 550

526, 828,411

501, 300

4,492, 645

4,993, 945

43, 765

363, 208

5,869

52, 564

421, 641

2, 717, 502

91,456,176

94,173, 678

7,677, 624

36,457,479

2, 487,468

29, 816, 910

3
Q
O

g

22,518,058

87, 670, 534

s

68, 761, 857

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, 1926]1

Assets

Number of returns
Industrial groups
Total

Agriculture:
FarmingCotton
Grain
Fruit
Stock....
All other farming.
Related industries
Total
Mining and quarrying:
Coal mining.
Metal mining
Oil and gas
Nonmetal mining
Quarrying.
All other mining and quarrying
Holding or leasing mining property..
Total.

849
99

66 i

1,517
1,054
2,014

927

Showing Showing
par value no par Not specivalue
common common
fied
stock
stock

Current assets
Cash 2

Notes rereceivable i

Inventory

$34,970,379
5, 248,462
164,174,960
119,999,154
375, 243,855
299,102,201

20

827
33
1,457
1,010
1,947
883

6,394

6,157

141

2,728
836
2,794
87
1,315
457
1,076

2,612
792
2,595
78
1,217
438
1,033
8,765

424

$2,019,776
707,416
18,353, 413
13,605,413
41,423,056
33, 040, 977

$4, 376,002
316,006
12, 790, 645
7, 742, 727
25, 611,103
22, 220, 941

$1,799,319
873,900
23,399,461
56, 785, 244
60,631,109
34, 962,494

96

36, 814, 672

109,150, 051

73,057,424

178,451,527

116, 801, 215
72,468,001
88,296,947
9,947,486
13,488, 639
16,029,215
20, 050,039

290, 418, 984
116,632,317
265,119,215
11,845,673
40, 797, 624
54,977,294
49,835, 019

49,164. 949
16, 946, 289
25, 761, 789
1, 285, 665
5, 796,199
11,778,604
26, 063,090

130, 554, 243
176, 863, 671
279,378, 068
23,008,670
18,347,244
61, 653, 688
6, 710,783

2,551,865,594
1,332,111,196
1,887,618, 906
99,290,434
256, 762,104
529,619,263
309, 807,970

337,081, 542

829, 626,126

136, 796,585

696,516,367

6, 967,075,467

148, 934,009
74, 863,233
21,756,518
17, 912,305
95,255, 598
22> 185,430
39,040, 754
173, 326,245

1, 522,095,228
1, 798, 665,454
407, 270,728
238,031,303
685, 087,147
267,721,684
172, 251,527
1, 344, 827,455

3, 915, 868,434
2,742,523,436
309,391,933
425,390, 698
1,537,252,142
898,361,898
634, 926,968
4,140, 875,159

90
35
163
8
79
14
35

9,293

$2,803,105
153,913
7,326,258
4,302,683
10, 836,527
11,392,186

104

Manufacturing:
Food products
507
144
11,387
432,234,949
10,736
536
Textile products. _.
96
9,605
8,973
335,389, 921
138
Leather products..
1,800
16
1,954
74, 838,389
86
Rubber goods.___.
418
3
507
50, 921, 858
161
Lumber products..
6,146
6,367
60
108, 921, 707
141
1,512
Paper products
1, 672
19
54,533,527
252
6,750
Printing
7,088
86
104,125, 676
376
4,480
Chemicals.
4,873
17
341, 847,299
1 Data taken from balance sheets as of a date not earlier than Dec. 31, 1924, nor later than June 30, 1925.
2
See p. 30.




Accounts receivable

Fixed property
investments
(real estate,
buildings,
equipment)

1, 000, 735,364
918, 819, 915
297,479,188
215,219, 722
441,203,477
184, 566, 898
316,083, 724
1,122,319, 831

, 739,011
,

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
Number of returns
Industrial groups
Total

Manufacturing—Continued.
Stone, clay, and glass products.Metal manufacture
All other manufacturing
Portland cement. _-_

-.

Trade:
Wholesale
Retail
Department stores..„_
Commission trade
,__.^_^...._._,___„,

3,338
15,621
3,954

173
1,417
252
14

63,794

4,053

9,056

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
_.




Showing Showing
par value no par Not specivalue
common common
fied
stock
stock

68,533 I

Total

Total.

Assets

3,554
17,204
4,242
80

Construction

00

8,607

316

663
297
190

650
285
179

1,302
2,5,36
1,545
594
2,304
1,169
3,486
1,397
47
69

1,190
2,385
1,444
567
2,267
1,141
3,372
1,289
44
60

103
96
90
23
9
18
78
97

15,599

14,873

548

178

17,659
35,009
1,302
2,967

16,816
33,786
1,240
2,753

758
55
181

175
465
7
33

Current assets
Cashi

Accounts receivable

Notes rereceivable 2

Inventory

Fixed property
investments
(real estate,
buildings,
equipment)

$168,334,401
2, 626,181, 925
310,424,751
18,440,307
7,619,809,503

141, 795,186

475,279,051

70,136,449

181,283, 965

654,283,272

653,165,395
53,687,170
25,516, 985

350,030, 629
50,577, 621
33, 738, 965

53, 513,695
4, 073,293
2,251,222

372,413,275
38, 665,594
34,240, 617

13,496,067,175
2,376,158,644
1,164,292,002

63,947,327
9,536, 971
116,136,548
45, 613,202
65,326,333
11,593, 945
34,452, 015
202,324,410
9,696, 951
16,217,181

133

$67,314,622
1, 272, 862, 969
120,270, 800
34,476,486
2, 997, 738,203

43
166 I
36 I

92,163, 738
17,251,848
167, 718, 981
120, 593,443
165, 111, 992
19,679,052
60, 693,461
339,413, 640
11, 526,303
19,926,718

20,878,969
5,446,450
73,347, 739
14,432,120
46,319,177
204,952, 856
36,223,133
91,867,118
1, 748,495
26,383,440

53, 683,553
33, 742,619
72, 526,174
42, 220,639
55,164,527
10,828,312
30,427,508
229,531,527
12,355, 033
22,065,617

568,281,185
106,513,821
3,598,502, 795
1,139,236,644
1, 722,270,554
526,620,109
564,043, 886
4,487,956,486
347,805,365
130,753,545

581,437,707

1,007,864,995

30, 228,502,211

1,307,214,433 j 1,448,426,391
357, 949,320
279,718, 834
74,814, 517
82,072, 831

1, 840,267,571
1,019,474,166
254,927,918
423,897,085

$26,365,617
865,066, 739
62, 932,989
5,324,381

$212, 766,677
3, 684,034,549
504,213,153
49, 638,123

$822,605,219
7,483,717,266
920,262,544
272, 762,658

1,552,963,818 10,886,603,028

24,103,938,355

226,447,369 1, 986,302,155
230, 240, 870 1,569,127,740
13,411, 562
407, 095, 505
66,441,127
102,459, 584

890,657,291
1, 049, 724,534
431,760,871
72,192, Oil

H
Q

O

o
g

-

- .

.

Total
Service:
Motion-picture production
Domestic
Amusement
Management economicsEducational
Curative __
Legal
Engineering- _ _ . _
All other service

_ _ - .

_

_

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.

537
170

211
72

126,252,713
81,180, 411

662,556,264
384, 934, 908

112,537,971
63, 942, 273

633,350,234
513,178, 017

477,257,075
421,401, 043

74,378

2,369

963

1, 001, 988, 626

4, 586, 057,912

713,021,172

5, 211, 513, 235

3,342, 992,825

171
5,713
3,470
1,668
588
827
688
654
1,814

131
5,396
3,247
1,490
550
791
670
545
1,693

34
256
184
155
31
20
11
97
50

6
61
39
23
16
7
12
71

6, 556,458
56,359,333
33,264, 768
39,429, 509
2,923,125
2, 621, 225
2,188, 465
7, 628,107
12,403, 587

17, 983,107
58,092,879
42,473, 785
68,704,480
5,821,897
5, 474, 059
3,219, 374
14,835, 441
35, 724, 732

2, 255, 033
22,997,116
11, 005,156
17,872, 591
10, 055, 661
1, 287, 863
2, 043,869
2, 633,192
5, 749, 756

37,362, 514
36, 722,840
7, 498, 501
10,289, 552
2, 998,978
2,830, 782
3, 613,750
4, 920,801
12, 541, 668

22,248,871
1,036, 539,121
440,126,935
38,998,184
40,362,370
57 150 395
7,789,176
21, 594,354
149,400,854

14, 513

838

242

163,374, 577

252,329, 754

75, 900,237

118, 779,386

1,814,210,260

7,709
14,758
96
3,885
49,185

7,653
14,587
92
3,84.9
45,299

2
20
3
9
3,004

54
151
1
27
882

4, 697,916, 578
1,760,656, 748
33, 280,454
3, 238,009, 619
572,398, 755

4,419,358
8,516,345
417, 699
7, 035,986
1, 399,056, 573

97, 669, 581
76,106,386
3, 721,844
123, 683, 640
1,395, 713, 527

8, 052, 235
8,607,814
101,042
3,130,871
285, 769, 575

702,694,394
457,354,026
5,841, 071
851,425, 821
8,233,380,182

Combinations, predominant industry not ascertainable
-_
.

.

. _ .

5
a
Q

3,148

2,647

411

90

163, 976,101

220,118,308

220,499, 763

91,881, 729

237,636, 272

78,781

Total

Grand total.

13,327
6,456

15, 593

-

14,075
6,698
77,710

All other trade
Wholesale and retail trade

74,127

3,449

1,205

10, 466, 238, 255

1, 639,564, 269

1,987,394,741

397, 543, 266

10,488,331,766

2,513

2,343

124

46

27, 048,960

100,423, 604

46, 228, 571

87,716,542

418,806, 706

283, 472

267, 557

12, 262

3,653

16, 479, 294,454

17, 060, 666, 661

5, 236, 936,704

18,766,272,311

o

3
8

79, 016,879,873

i See p. 30




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
Surplus

Liabilities
Industrial groups

Current

O

Long term

Corporations
reporting par
value common
stock

All other corporations

Deficit

Accounts pay- Notes payable
able i
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
Holding or leasing and mining property.
Total..
Manufacturing:
Food products
Textile products
Leather products
Rubber goods
Lumber products
Paper products
Printing
Chemical
Stone, clay, and glass..
Metal manufacture




Bonded debt

$5,093,343
701,396
14,414,020
18,105, 544
66,760,687
40,543, 521

$4,133,906
1,461,868
28,080,858
40,842,400
71,678,725
40,885,790

$1,851,450
474,000
12,858,826
4,618,380
40,440,963
22,689,912

$2,098,518
328,840
13,061,846
11,873,851
32,062,239
6,809,242

$5,448,077
1,037,713
36,679,504
38,217,996
110,815,831
134,548,929

6,817,098
5,764,529
45,041,173
34,606,253

$2,901,152
543,835
12,426,929
13,887,844
30,715,992
25,914,834

>
t
£
»=
JH
g

145,618,511

187,083,547

82,933,531

66,234,536

326,748,050

92,368,729

86,390,586

Q

196,844,661
145,512,326
272,039,068
10,678,748
26,851,810
52,826,157
39,266,672

149,460,479
111,329,888
108,128,496
3,719,412
26,881,135
26,754,094
12,710,460

371,455,288
204,021,321
131, 990,140
9,242,089
14,336,631
29,676,840
75,108,027

101,482,445
2,864,040
8,884,981
798, 925
6,444,528
12,963,210
4,391,204

882,901,581
670,165,276
777,806, 944
55,151, 724
66,155,582
161,615,554
113,428,263

127,877,991
164,904,850
303,039,193
6,195,103
30,771,232
79,595,664
67,858,865

71,020,926
93,809,767
191,559,259
2,954,179
8,171,958
12,912,413
28,541,648

M
%
Q
g
S
H

744,019,442

438,989,964

835,830,336

137,829,333

2, 727,224,924

780,242,898

408,970,150

482,560,933
469,516,198
100,037,099
104,105,354
239,065,149
84,883,568
141,037,964
653,810,018
70,428, 579
1,500,509,948

634,133,861
746,615,677
147,211,211
106,149,289
351,217,720
81,495,663
110,236,766
381,638,045
73,167, ?28
984,180,457

774,631,272
137,402,906
36,693, 770
184,939, 766
128,139, 633
133,180,027
34,165,776
430,882,189
50,894,467
1.364,285,135

97,364,491
46,078,792
107,210,716
4,851,252
41,995,211
17,092,324
41,105,583
102,149,810
15,583,502
128,351,271

1,501,606,326
1,172,070,827
196,945, 764
141,649,934
1,083,955,440
286,978,240
472,665,686
2,001,564,447
335,276,996
4,619,384,678

517,861,676
487,738,683
120,694,830
206,103,317
78,346,456
127,926,073
122,387,937
736,858,414
100,318,433
1,804,428,898

149,840,548
91,818,778
45,574,596
16,668,114
55,544,959
12,119,622
25,885,732
89,261,053
21,057,295
521,673,362

Mortgages

$139,676

All other manufacturing

148,881,411
15,756,509

Portland cement
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
Waterworks
.
Storage companies
All other public utilities
_._
Lessor companies, steam or electric railroads
Lessors of public utilities
Total
Trade:
Wholesale
...
.
RetailDepartment 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
1 See p. 30




4,010,592,730

77,872,829
18,605,285

22,631,285
1,705,284

471, 783,613
83,247,329

3, 768,215, 567 3, 371,693,055

626,119,521

12,327,129,280

143,737,686
8,431,464

160,492,149
50,033,203
4, 513,190, 069

65,957,563
1,193,741
1,096,595,363

329,116,128

169,396,420

40,167, 017

95,260,585

343, 643, 627

61,922,729

27,434,587

549,534,359
36,194,778
35,476,935
95,201,900
18, 793,697
177,686,600
5&, 305,944
172,835,593
16, 735,870
34,276, 672
236, 585, 668
13, 975,408
15, 507, 723

104,690,119 8,439,460,936
62,057,442
1,158,847,668
18,320,682
818,504,469
50,049,314
143, 529,320
24,420,364
8,592,941
180,435,219 1,792,133,072
71,234,891
315,449,039
172, 903,190
883,293,374
22,277,025
213,271,099
81,168, 663
87,663,072
133,608,410 2,255, 679,470
1, 996,109
64,157/100
24, 679, 335
196,319,212

51,898,037
472,381,983
6,591,863
20, 782,159
19,416,063
6,804,437
5,315,815
2,133,150
2,269,735
41,328, 796
196,072,972
35,748
25, 500

3,134,629, 547
116,181,078
253,647,628
197,843,398
30,607,499
238,726,743
228,949,702
323,142,291
65,400,305
122, 738, 786
487,223, 767
68,158,973
27,704,475

191,484,863
68,566,462
49,782,131
102,915,658
15,505,687
534,233,321
138,416,611
1,918,280
8,640,359
13,399,138
492,436,624
18,808,436
26,663,680

66,665,049
18,954,932
4,631,787
30, 795,106
8, 776,618
31,364,819
18,332,005
18,356,880
6,671,783
10, 678,567
23,484,883
3,215, 314
2,698,490

947,840, 763 16,376,900, 772

825,056,258

5,294,954,192

1,662,771,250

244,626,233

1,459,111,147
1,002,346,829
562,174,905
121,694, 783
252, 594,975
487, 629, 843
193, 610,816

1,755,251,184
1,425,653, 626
76, 814, 279
136, 799, 526
281,462, 675
203, 675, 883

103,764, 562
33, 603, 551
41,418,585
11, 536, 730
45,436,433
34,865, 534

60,521,203
225,384,432
57,125,009
4,267, 888
51, 290, 525
48, 806, 767

967,417,149
1,117,860,169
265,039,147
141, 747, 295
467,846, 662
420, 582,211

206,028,052
168,295,158
151, 204, 735
23,554,176
124,391,933
29, 715, 769

2,620,052,151

3,879, 657,173

270,625, 395

447, 395, 824

3,380,492,633

703,189,823

16, 278, 530
82, 812,303
46,444, 697
38, 716,241
3, 793,862
4, 699,049
1,157,117
10, 981, 514
15, 646,882

9,347, 523
102, 741, 775
54,120, 561
31, 799, 594
6,443, 273
6, 649,890
1,131, 326
10, 887, 713
12,278,176

4,002, 846
177,944,932
34, 594,087
4,082,129
1,806, 550
2, 759, 387
97,800
238,350
6,078, 536

1, 976,115
154,181,275
84,301,520
3,321,183
6,131,437
5, 583, 605
623, 708
1, 391,114
14,876, 534

15, 849,255
173, 560,642
183,667,135
75, 838, 856
17,705, 796
11,338,626
6,985,236
16,034, 725
52,257,810

220, 530,195

235, 399, 831

231,604, 617

272,386,491

553,238,081

45,364,447
66, 875, 707
38,646,634
32,961,118
2, 796,118
937, 738
742,665
26,259,691
14,800,334
229,384,452

78,438,645
69,062, 728
9, 623, 644
10, 895,122
72, 751,652
26, 399,342
267,171,133
5,346,495
30,914,054
29, 270,174
3, 581,441
1,677, 511
1,399,128
1,008,377
2,985,478
5, 819,317
82,001,975

Ul

H
>
Ul

o
Ul

o
M

o
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—Continued
Surplus

Liabilities
Long term

Current

Industrial groups

Accounts p a y able i

Finance:
National banks
State banks...
Private banks
Trust or banking and trust companies..
Stocks and bonds, loan, realty, holding, etc...
Life insurance companiesAccident, fire, and marine companies
All other insurance companies
All otherfinancialcombinations not included above
Total
Combinations, predominant industry not ascertainable
Grand total




.

. .

Notes payable

$15, 934, 577
35, 658,036
1, 319,478
40,201,389
1, 356, 876, 978

$7,469, 597
7,125, 543
485,251
4,733,145
1, 579,226,696

Or

Bonded debt

$180,000
49, 542,420
32, 765,054
1,125,001,465

Mortgages

$1,438,575
1,156,474
124,876
4,911,863
2,626,103,175

!
Corporations
reporting par All other corvalue common i porations
stock
i

$1,477,447,669
513,393,190
11,983,293
1,131,430,832
2,323,782,721

$7,833,305
13,174,373
90,002
16,007,864
1, 372,243,033

Deficit

$1,158,636
2,479, 765
507, 540
258,656, 590
ii

Q
02

_ _.
208,385,048

296,123,041

38, 884,628

32,401, 820

1, 658,375,506

1, 895,163, 273

1, 246, 373, 567

2,666,136, 783

628,543,818

289,314,469

18,334,490

6,086,581,523 | 1, 698, 663,046

281,137,021

84, 359, 752

87,997,953

50,329,483

25, 621, 840

210,714,581

46,889,167

22,001,481

11,271,775,562

609, 744,491

22,506,457,773

5,162,041,171

31,250,726,891

9, 788, 622,163

2, 516,328,529

O
O

g

Fair value of capital stock

Capitalization
Corporations reporting par value common
stock
Industrial groups
Preferred

Agriculture:
Farming—
Cotton
Grain
Fruit
Stock
All other farming...
Related industries
Total__.
Mining and quarrying:
Coal
I
Metal'mining.
-" "
""
Oil and gas
Nonmetal mining
Quarrying
All other mining and
quarrying
Holding or leasing mining
property
Total..
M anufacturing:
Food products
Textile productsLeather products..
Rubber goods
Lumber products.
Paper products
Printing
Chemicals..
Stone, clay, and glass..
Metal manufacture
i S e e p . 30.
2 See note 2, p. 31.




Common

$405,150
44,750
9, 364,680
2, 510,900
9, 734,891
17,289,881

$25, 695,814
3, 734,405
129,765,949
111,351,469
300,425,441
218,069, 026

39, 350, 252

789,042,104

207,379,747 1,146, 355, 617
30,856,981 1,071,015,959
101, 010, 961 1, 632, 601,091
54,592,552
5,474,606
18,839,216

Total par
value (preferred and
common)

$26,100,964
3, 779,155
139,130, 629
113,862,369
310,160, 332
235,358, 907
18,392,356 |
2, 053, 735, 364
1,101,872, 940
1, 733, 612, 052
60, 067,158

Corporations
reporting no
par value
common
stock

$26,240, 565
3, 819,296
130, 060, 590
122,875, 385
344,960,134
346, 943, 683

$1, 308,263

$306,882

13,219,546
2, 861, 916
10, 774,890
1, 797, 994

10,944, 989
7,409, 307
50, 721, 635
33, 095,861

1,280, 868
1,039,889
2, 731, 976
2,421, 680

31,800,446

974, 899, 653

103,480,055

7, 781, 295 1,086,161, 003 1,054,191,003

44, 081,440
10, 304,284
28, 068,159
2, 319, 500
11,432,310

1,804, 720, 665
1, 231,494, 710
1, 655, 296, 700
111, 154, 755

148,836, 580
133, 958, 506
259,467,245
5, 019,842

192,178,887

20,110,495

3, 067,131 1, 956,624, 376 1,942,984,376 1,942,984
3,194,172 1, 368, 647,388 1,364,467, 388 1, 364,468
5, 555, 606 1,920, 319, 551 1,906, 349, 551 1,906,350
115,827
87,425
116, 262, 022 115,827,022
206, 712
206, 712, 584
998,202
213,287, 584

$146,100

148, 647,090

167,486,306

345,941,826

410,853,436

462,071,914

524,609,818
4,923, 763,953

558, 208, 611
6,085,835, 867

128, 793,437

709,825, 517
515, 721,136
176,285,440
162,206,489
149,823,481
138, 668,438
87, 685,299
661,425,866
128,452,830
1,863,059,081

2, 625, 636,931
2,026,402,966
409,055, 795
242,352, 389
1,123,431,146
508, 796,143
503,098,032
3, 791,061, 561
526,219,213
6,214,300,001

3,335,462,448
2, 542,124,102
585, 341,235
404, 558, 878
1,273,254, 627
647,464, 581
590, 783,331
4,452,487,427
654,672, 043
8,077,359,082

315, 244,809 4,213, 327, 676
228, 739,852 3,384, 874, 028
609, 647, 345
77, 552, 026
375,165, 300
166,821,186
32, 341,894 2,172, 039, 665
803, 764,014
49, 934, 653
59, 916, 757
989,983,407
170, 503,420 5, 732,292,027
879,049,437
37, 636, 712
637,945,964 10, 944, 732, 681

64, 911,610
33, 598, 793

Taxable fair
value of
capital stock

Corporations
reporting
par value
common
stock

All other
corporations
(preferred)2

17, 727,810
14, 859, 934

All other
corporations

286,107,410

65, 205,825

219, 924

526, 332,112
5,807,285,239

48,172,009
680, 770, 502

2,353,421
15,475,881

701, 675,017
605, 881, 747
160, 121, 767
233, 653,923
84, 908, 796
148, 237,853
219, 317,496
716, 224,534
108, 482,400
2,124, 685, 685

Aggregate

$27,855, 710
3,819, 296
142,286,447
131, 324, 581
398,413, 745
382,461, 224

351,533,159

$23,610, 710
3, 654, 296
134, 701,447
126,054, 581
388,343,745
377,826,224

349,248,159

571,477, 542
576,857, 542
6,503, 531,622 6,457,066,622

Tax

$23, 611
3,654
134, 701
126,055
388,344
377,826
1,054,191

349,248
571,478
6,457,067

18,032,488 4,933,035,181 4,876,100,181 4,876,100
23,854,151 4,014,609,926 3,966, 584,926 3,966,584
764,274
4,275, 338
774,044,450
764,27^,450
663,968
606,948
609,483,191
606,948,191
10,269,389 2,267,217,850 2,235,382,850
2,235,383
944,998
1, 356,242
953,358,109
944,998,109
2, 730,072 1,212,030, 975 1,176,590, 975 1,176, 591
5,185,017 6,453, 701, 578 6,429,336,578
6,429,337
1.980,325
971, 742
989, 512,162
971, 742,162
17, 751,439 13,087,169, 805 13,001,149,805 13,001,150
Or
00

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

Manufacturing—C ontinued.
* All other manufacturing
Portland cement

Corporations
reporting no
par value
common
stock

All other
corporations

Aggregate

Taxable fair
value of
capital stock

Tax

GO

$223, 760, 804
56,039, 783

$3,066,759 $1,456,104, 741 $1,434,894, 741
274, 673,318
275,073, 318

$1,434, 895
274, 673

4, 799, 569, 897 J18, 847,958, 714 23,647,528,611 1, 881, 608, 664 31, 553,186, 293

Total

5, 382, 989,805

89,165,188 37, 025,341, 286 36,682, 676, 286

$742,423, 038
135,181,499

$924, 664, 365
159, 356,492

.-

H
M

36, 682, 676

s

5, 049,154

863, 312, 662

818, 032, 662

818, 033

w

81, 568,841 200, 971, 600
2, 222, 343.
30,457, 990

5, 545, 005,476
438, 111, 960

5, 541, 690,476
436, 626,960

5, 541, 690
436, 627

81,466

392, 519, 503

391, 569, 503

391, 570

100,181, 979

852,424

547,598,859

541,088,859

541,089

16, 868, 589

1, 732, 969

118, 523, 096

105,843, 096

105,843

1, 281, 563,413
924,455,923

574, 569, 663
196, 223,909

10,480,446
211,001

1, 866, 613, 522
1,120, 890, 833

1, 858, 888, 522
1,117,920,833

1,858,889
1,117, 921

4,838, 904
2,694,228
16,614, 959
355,893, 592

2, 260, 283, 560
234, 969, 789
412,187, 944
1, 760,168, 588

2, 557, 781
5, 615,149
23, 625, 876
628, 814, 808

492, 533
360,116
966, 518
563, 868

2, 263,333,874
240, 945, 054
436, 780, 338
2, 389, 547, 264

2,251,813,874
235,100, 054
419,350,338
2, 382, 562, 264

2, 251,814
235,100
419, 350
2,382, 562

6,590,110
50,888, 814

294,421,421
73, 867, 393

23,982, 707
68,187, 936

175, 878

318,404,128
142,231,207

318,169,128
141,886,207

318,169
141, 886

1, 786, 974,428 219, 111, 162 15,820,505,114 15, 742, 510,114

15, 742, 510

46,790,951

Transportation and other public utilities:
Steam railroads _
_
Electric railroads
_
_
All other railroads and
combinations
._
Water t r a n s p o r t a t i o n ,
transoceanic, coastal,
lake, river, etc
Local transportation, cab,
livery, etc
Electric light and power
companies
Gas companies. ..
._
Telephone, telegraph, and
radio companies
Waterworks
Storage companies- . . . __.
All other public utilities
Lessor companies, steam
or electric railroads _ _
Lessors of public utilities




Corporations
reporting
par value
common
stock

$94,445,922 $1, 229, 277,178
10, 525,469
219,033, 535

$182, 241, 327
24,174,993

Construction

Total.

Common

Total par
value (preferred and
common)

All other
corporations
(preferred)l

519,490,117

566, 281, 068

28, 990, 559

796, 638, 099

1,182,483, 670
171, 619, 733

5, 232, 880, 671
679, 692, 685

6,415, 364, 341
851,312,418

67,846, 738
6,277, 590

5, 262,465, 035
405,431, 627

62, 942, 765

419, 599, 883

482, 542, 648

29, 520,800

358,118,837

34, 319, 200

109, 598, 482

356, 393, 383

465, 991,865

36, 733, 774

446,564,456

10, 826, 209

78,898,829

89, 725, 038

3,267, 718

99, 921, 538

349, 023,463
128, 327, 344

1,142, 857, 786
775,014, 506

1, 491, 881, 249
903, 341,850

256, 772, 567
26, 501,814

295, 255,413
29,430, 510
49, 512, 347
634, 258,447

2, 233, 254, 203
251, 515, 558
308, 876, 667
1,415,964,392

2, 528, 509, 616
280, 946,068
358, 389, 014
2, 050, 222, 839

19, 744, 690
52, 672, 532

214,124,335
59,481, 558

233,869,025
112,154, 090

61, 625,409

o

3, 095, 695, 605 13,168, 554,456 16, 264, 250,061

864,441, 608 13,814,419, 524

o
o

Trade:
Wholesale
Retail
Department stores
Commission trade
All other trade
Wholesale and retail trade - Total Service:
Motion-picture production..
Domestic
Amusement
Management economics
Educational
Curative
Legal
Engineering
All other service
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 otherfinancialcombinations not included above _.
Total
Combinations, predominant industry not ascertainable
Grand total
1 See note 2, p. 31.




335, 639, 345 2, 003,290,970
214, 556, 409 1, 808, 709, 939
88, 275, 324 400, 557, 464
64, 607, 420 271,180, 454
759, 434,887
99,950,112
552,338,094
93, 098,140

159, 862, 531 3, 006, 770, 251
99, 584, 354 2, 847, 085, 421
660, 664, 629
99, 288, 571
444, 071, 622
23,251,179
59, 356, 279 1,145,189,136
951, 272, 906
25, 609, 293

896,126, 750 J5, 795, 511, 808 6,691,638,558
8, 907, 549
102,160,110
31, 936,789
40, 534, 923
4, 717, 409
3,154, 894
1, 204.195
5, 324, 854
16, 764, 750

26, 283,433
353,134, 219
254, 713, 046
172, 614, 643
25,411,556
37, 389, 686
23, 369, 422
39, 812, 516
99, 701, 055

214, 705, 473 1.032,429,576

302, 356, 633 12, 678,156 3, 321, 805,040 3,233, 510,040
201, 726, 805 16,494, 202 3, 065, 306,428 2, 890,261,428
882, 505, 281
227,188, 406 1,162,246
889, 015,281
470, 792, 719
40, 517, 340 1, 038, 757 485, 627, 719
8, 706,873 1, 276,862,605 1,206,487,605
122,966,596
43, 913, 441 4, 477, 948
966,174, 295
999, 664, 295

466, 952, 207 9, 055, 053, 965

938, 669, 221 44,558,182 J10,038, 281, 368 9, 649, 731, 368 9, 649, 731

18, 061, 975
47, 825, 404
14, 686, 596
13, 903, 726
883, 900
1, 816, 253
146, 600
6. 788,119
3, 947,154
1,247,135, 049

2, 510, 550 1,311,403,021 1,313, 913, 571
732,162, 852
3,110, 550
735, 273, 402
13,174,504
381,310
13, 555, 814
974,773, 047
5, 377, 310
980,150, 357
4,808, 298, 874
634, 037,312
5,442,336,186

26, 776, 574
528, 260, 712
334,163, 845
188, 214,429
31, 754, 083
42, 511, 278
29, 839,109
42, 665, 827
138, 387, 835

43, 906,
81,427,
35, 884,
42, 692,
2, 412,
1,444,
745,
15, 020,
9, 706,

108, 059, 727 1,362,573,692 | 233,241,526
7, 345, 500 2, 922,354,018
21, 492,101 1,253,156,248
386, 680

22, 840,057

11,138, 720 2,317, 900, 588

142, 052
5,050,170
1, 775,956
659, 744
442, 763
718, 535
71, 360
239,364
17, 993, 751

70, 825,469
614, 738, 541
371, 824,402
231, 566, 567
34,609,611
44, 674,420
30, 656, 004
57, 925,341
166, 088, 558

69,970,469
586,173,541
354,474,402
223,226,567
31, 669, 611
40, 539,420
27, 216,004
54,655,341
157,018,558

3,233,510
2,890, 261
882, 505
470, 793
1,206,488
966,174

69, 970
586,174
354,474
223,227
31, 670
40, 539
27,216
54,655
157,019

1,544, 944
=====
80,146 15,809,412 |2, 938, 243, 576 2, 899,698, 576 2,899,699
25, 465, 590 8,739,178 !1,287,361, 016 1, 213, 571, 016 1,213, 571
398, 866

27,093,695

52,291 I

6,240, 637 30,754,243

1,622,908,913

1,544, 943, 913

22,811,214

O

w

22,811

2, 354, 895,468 2,335,470,468

H
Ul

2,335,470

23, 291, 214

517, 047,887 6, 935, 724,402 1, 545, 258,086 174. 661,007 8, 655, 643,495 8,409, 718,495

8,409,719

o
o

g
76, 775,694

593,470,519

670,246,213

722,192,726

8,433,282,817

9,155,475, 543

46,111,432

307, 731,176

353, 842, 608

117, 564, 953 1,298,892,213

411,308, 638 28, 530,894 1, 738, 731,745 1,722,991,745

1, 722,992

674, 975, 841 14, 750,867, 526 1,988, 751, 963 258, 547,025 16, 998,166, 514 16, 604,261, 514 16, 604,262
487,608,335

487,608

10,322, 615,000 53,817, 764, 721 64,840,379, 721 4,192, 632, 690 78, 572, 586,430 11,210,788,352 675, 007, 035 90, 458, 381,817 89,041,021,817

89,041,022

7,010, 201

457, 662,439

34,285,443

8,225,453

500,173,335

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
[Returnsfiledfor the year ended June 30,1926] *
Number of returns

Industrial groups

Agriculture:
FarmingCotton
Grain
Fruit
Stock
All other farming.
Related industries
Total..
Mining and quarrying:
Coal mining
Metal mining
Oil and gas
Nonmetal mining
Quarrying
All other mining and quarrying
Holding or leasing mining
property
Total
Manufacturing:
Food products
Textile products...
Leather products..
Rubber goods
Lumber products..
Paper products




Show- Showing par ing no
par
Not
value
value speciTotal
comcomfied
mon
mon
stock
stock

Assets

Liabilities

Current assets

Cash 2

Accounts
receivable

Fixed
property
investments (real
estate,
Notes receivable 2 Inventory buildings,
equipment)

Long term

Current

Accounts
payable 3

Notes
payable

Bonded
debt

Mortgages

201
20
466
433
871
348

199
20
442
402
829
323

$41,446
12,762
323,965
819,646
1,083,613
871,123

$191, 776
122,435
1,622, 773
1, 916,938
2, 953,092
4,887,998

$290,901
29,062
911,259
1,322, 752
2, 861,496
2,846,088

$3,390,122
2,762,557
19,316,659
151,785,050
76,057,198
44,360,358

$631,083
468,414
5,231,502
8,000,353
22,449,399
20,874,604

$2,051,494
366,684
7, 531, 779
24,984,128
26,024,511
12,693, 553

2,339

2,215

3,152,555

11,695,012)

8,261,558

297,071,944

57,655,355

73,652,149

26,877,781

1,065
692
1,349
44
349

985
653
1,244
41
331

4, 272,910
1,914,999
2,962,666
116,481
335,458

21,216,666
8,789,' ""
13,055,743
213,032
1,367,680

2,644,061 6,556,617
3,316,917 16,981,120
5,916,362 18,839,086
25,615
548,559

297,616,369
260,012,263
155,258,979
18,631,654
22,353, 555

86,859,813
86,834,296
88,151,852
1,481, 595
4,563,925

45,032,952
37,226,730
34,847,135
2,936,080

66,851,114
35,672,520
19,519,119
1,867,250
2,076, 500

8,906,316
4,311,589
52,218,647
149,922
1,539,745

539

503

990, 515

5,118,674

96,615,647

24,439, 789

1,566

1,463

35, 915, 622

53, 529,003

452, 305,016

40,446,447

| 5,604

5,220

3,090
2,119
419
161
1,084
223

2, 870
1,964
387
136
1,018
192

s

28,054,355

202

46,508, 6511
9,938,750
13,086,011
873,068
271, 372
3, 695, 568
1,141,457

306,120

1,114,416

1,092,231

2,417,440

7,485, 389
7,803, 656

4,601, 212 5, 308,843
103,290,597 17,902,518 51, 766,0811, 302, 793,483 332, 777, 717

21,046,475
156, 378,417

68, 612, 517
47,037, 397
13,166, 928
7,455,703
48,621, 684
6, 721,021!

68,432,543
45, 642,462
18, 278, 367
4,132,256
41,198, 786
9,483, 596

29,098,400
17,816,423!
7,243,7621
1,489,309
16,874,297
3, 925, 955

9,013,496
1,447,528
350,950
309,6491
3,773,131
1, 216,429

42,744,234
42,647,386
21,253,204
1, 915,625
25,912,092
6, 960, 601

158,123,807
72,111,767
15, 761,072
9,315,253
82, 285,060
42, 780,275

$27,688
452,000
3, 756, 725
9,631,394
7,957,246
5,052,728

$465,888
102,478
3,813,514
7,114,929
13,637,946
2,919,600

3,051,905

1,707,088

14,461, 664

4,874,688

143,500,072
35,304,084
9,854,242
9,374,980
1,327,500
10, 606, 337
15,490, 983

73,707,995
13,537,863
4,215,813
1,851,257
611,159
5,428,746
1,018,617

O
GO

3
a
o
g

Printing
Chemicals
Stone, clay, and glass products
Metal manufacture
All other manufacturing
Portland cement

24,426,005i 1, 799, 812 9, 699, 655
30,779,479 7,843,635 44,380, 684

Total...

Total.
1
2

38,927,163
61,603,029

39,010, 722;
71,874,051!

17,818,706,
29,028,595

3,031,782
65,128,060

6,495, 549
,807,032
10,170, 333
766,033

29, 812,970
678,821, 802
29,066,420
5,844,494

8, 552, 805
211, 628,128
15,907,429
165,245

22,031,855
117,179, 549
17,054, 625]
2,580,000]

5,430,543
126,812,:"'
3, 724,:
3,572,000

2,403,736
22,504, 795
1,697,051
5,000

528, 399,049

456,898,812

1,079, 582
25,115,246
1, 654, 322
52, 835
67,561,038i

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
All other trade
....
Wholesale and retail trade..

38,406, 6031
191, 688,447|

7,475, 795]

260, 585, 379 40, 580,037 334, 752,
50, 884,140

, 082,319,440
"8,654,094

36,355,933
13, 603,264

268,345,661

121,433,879

,6,3581

47,816, 398

29,393,913

179, 888,823 57, 940,622
77,583,966
68,452,408

640,482,008
320,405,490

30,436,136
20,475,176

59,480,692

5,593,803 14,370,245

18,181, 379

36, 716, 771

83,361,344

16,790, 236

34, 523, 5

13,495, 594

25,434, 737

27,228,028

4, 560, 859

,041,620

6, 720,353

9,192,843

2,292,594

3,805,262

121, 580, 111
43, 477,327

40, 555,933
8,015, 342

13, 328,898
9,315, 737

52, 693,656
19,650,321

896,934
389, 318

684,742
291,233
641, 635
315,445

3,625, 997
5,451, 524
12,927, 515
33,486,241

2,229,960
5, 861,137
14,069, 787
27,845, 681

6,168,071
18,225,421
3,150,176
180,195,983

512,080
404, 590
10,364,894
35,834,171

794, 879,073
110, 442,421

63, 818, 507
10, 807,910

90,003,877
2, 632,360

520, 969,682
105,074,015

461,615
131,911

79,242,485 79, 598,402 3, 524,283,281

1,090, 814
798,148
1,979, 276
4, 837,909

,176, 959

3,627,641

495, 587,076

363,024,826 1,979,896, 789

125,063,182

86,860,268
16,640,:
16,392,924 86, 831, 766
142,369 1,853, 598
6,237,153 7, 694,134
10,200,500 61,634,885
2,206,727 9,876,340

51, 327,269
57, 749,094
1,149,943
5,165,324
39, 598, 681
8,705,557

161,012,636
120,925,060
1,549,484
23,851, 759
110,863,066
13, 533,101

59,991,!
72, 638,168
1, 578,358
14- 510, 635
44,718,252
11,918,587

14, 670,044
10,258,124
1,073,309
3,482,449
1,539,078

4,006,036
5,773,054
226,375
1,889,058
47,979,161
1,409,113

215,102, 790i 51,820,4911254, 750,99l]

163,695,868

431, 735,1061

205,355,987

31,023,004

61,282,797

1, 888,042
183,
1,081,361
831,099
164,208
1,260,154
8,287,110 5, 388, 475 6,232, 654
10, 659, 364 18,047, 734 14, 531,469
86,193,472] 27, 875, 610
19,921, 976| 12, 723, 728

3,185
7,584
80
1,596
5,541
621

2,
6,976
72
1,418
5,008
550

101i 10,850,310
286 9,811,167
230,933
10,901,912
1,085,777
675! 37,793,753]

72,384,583
48,409, 3831
858, 677 i
20,543, 626i
64,056,331!
8,850,190

1,063, 581
148, 662

111,
45,
35,
271,

GO

3
O
CO

3

Q
O

D a t a t a k e n from b a l a n c e sheets as of a d a t e n o t earlier t h a n D e c . 31, 1924, nor later t h a n J u n e 30, 1925.
See p . 30.




C71

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
Number of returns

Industrial groups

Service:
Motion-picture production
Domestic
Amusement
Management economics
Educational
Curative
Legal
Engineering
All other service
Total...
Finance:
National banks
State banks
Private banks
Trust or banking and trust
companies
Stocks and bonds, loans,
realty holding, etc
Life insurance companies..
Accident, fire, and marine
companies
All other insurance companies
All otherfinancialcombinations not included above..
Total




Showing par
value
Total common
stock

Liabilities

Assets

Showing no
par
Not
value specicom- fied
mon
stock

Current assets

Cash i

Accounts
receivable

Notes receivable i

Fixed
property
investments (real
estate,
Inventory buildings,
equipment)

$143
1,733
1,906
1,600
436
384
384
677
1,169

1,581
1,682
1,361
359
344
363
537
947

$34
103
137
165
34
11
3
126
531

74
43
29
18
14
169

$747, 508
3,464,145
3, 687, 647
2,196, 788
420,856
185,939
196, 51
535,462
990,329

$1, 665,355
5,414,817
4,062,145
11,915,129
3,206,326
588,957
358, 093
2,626, 238
2,418,134

$3, 611,184
$766,993 $5, 582, 696
1,735,957 3,864,485 127,428,233
933,885 1, 758, 887 j 42,184, 699
3, 260,933
2,047, 573 1,915,008
10,216,820
705, 967
235, 060
46, 979
3,850,432
370,121
61, 678
455,124
305, 901
15,243, 276
976, 516 2,365,211
1,032,098 1, 557,464
14,039,612

8,432

7,2721

666J

494J 12,425,191

32,255,194

7,836,739 18,425,740

1, 676,414
16,221, 548
236,263

23,131
55,395

249,595
245, 612

12, 562

145,161

265
5

57
247
5

101

3

8,352,175

1,407

785 87,484,258
29 12, 580,263

220,290,313

Accounts
payable *

Notes
payable

Bonded
debt

$12,571,158
25,444,086
19, 622, 553
11,913,519
1, 999, 848
1,323, 517
296,821
6, 917, 533
4,161,422

27, 781,
10,921,
5, 700,
2,829,
702,
542,
5,380,
3, 781,

$123,165
45, 773, 516
3,640,571
298,189
352,203
431, 800
5,000
1,142,032
2,596,541

$795,059
31,455,433
15,290,433
902,905
1,986,262
854, 044
50,460
111,676
1,793,847

64,250,634

54,363,017

53,240,119

84,250,45'

2,412,409
5,273, 510
110,462

2, 765
126,132

3, 554, 227

5,000
3,375

92, 948

16,168
79

283

97

182 18,675,487

17,192,834

2,483,041

1,283,904

9, 516, 520

4,946,233

222

112

106 14,273, 709

6,019, 540

3, 067,429

120,302

11,489,303

1,390, 795

72'

614

37 19, 234,827

36,438, 748 11,844,365

2, 209,019

17,036,631

46,375,405

17,465

1,497

1,177(178,734,944

176, 655, 521 128, 878,946 25, 053, 363 1, 727, 931,005 448,455, 061
L
6, 680, C97 2,021, 660
21, 028, T"
1,180,246
553,354

243,077,828148,935,8091 29, 228,317J1, 798,352,453|

Long term

Current

18,360
108

20,139

Or
00

9,854
283,709

Mortgages

247, 711

149,882
423, 067,

529

7,482, 099

6,500
339, 892, 673
370,128

692,022, 014
4,434,431

1,923,150

700,643

77,200

1,653, 644
601,052

27, 989,030
502,569,5851 461,236,799j

7, 663,960
349,849,911

5,904,999
703,3

o
Ul

3

Q
O

g

Combinations, predominant industry not ascertainable
Nominal concerns
(inactive
and nature of business not
given)
Exempt corporations (not for
profit)
Grand total

1, 750

1, 559J

I

120
2, 216
> 044
,

92
997
78, S

123

5,257,282

11

160,458

17

1,202 20,818,214

5,281

15, 691,389

9,482, 947

70,029

27,400

19,554

694,265j

147, 681

4,921,189

0,579,462 !

11, 030, 569

17,349, 616

18, 980,104

14,454, 509

10, 715, 929

14, 407, 794

132,046

8, 502,150 49,840, 704

9,006,308!

45, 277, 266

40, 636, 718

28,450, 915

131,273

4, 883 440,823, 501 1,149, 216, 876 419, 524,491 826, 612, 240,8, 902, 559, 007 2, 544, 270, 00511,887, 616, 559 2, 931,368, 666 1,224, 563, 314

i See p. 30.




3
GO
3
o
XJ1

o
o
g

C7I

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
Surplus

Industrial groups

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
Holding or leasing mining
property—
Total.
Manufacturing:
Food products
Textile products._.
Leather products..
Rubber goods
Liunber products..
Paper products




Corporations
reporting
par value
common
stock

$116,338
41,181
500,332
3,167,756
3, 591,728
11, 553, 638
18,970, 973

C orporations reporting par value
common stock
All other
corporations

Deficit
Preferred

Common

Total par
value (preferred and
common)

Aggregate

Ul

36,941
1, 888,232
1, 691,440
2,603, 874
20,611,345

3,887,145

26,306,755

1,008, 908

165,455

27,481,118

126, 960, 920 151, 385,079 2, 301,922
343,318,967 348,997,435 2,333, 837
313,492,175 329,423, 617 6,746,246
20,793, 652
21, 526, 502
23,378,515
26,228,765
517, 600

14, 548,466
25,753,348
13,242,260
57,945

33, 519
28,188
73,171
1,738
21,058

51, 936
26,089
43,227

14, 633,921
25, 807,625
13,358,658
59, 683
3,375,814

1,323,227

18,262

5,963,291

2,294,079

64,290

310,179,506

3,774,980

212,416

373,378,498

93,817,843 30,401,496
452,094
109,328,303
286,429
799,386
19,995
301,480
10,960,519
48,031
2,439,970
751,820

195,232
293,537
74,303
14,245
144,580
13,208

124,414,571
110,073,934
1,160,118
335,720
11,153,130
3,204,998

99,366,169 j 12,260,577 175,053,020

187,913,597

$825,000

I

15,376
18,459
113,422
15,198

4,053, 510

19, 944,005
8,830,633
83G, 770
5,507,752
10,562,661
4,415,442

All other
corporations

$22,991
26,844
11, 645
947,428

$2,024,407
2,446, 795
20,229,148
52, 854,078
50, 520,795
59, 838,374

71,412,368 24,424,159
99,805,879 5, 678,468
132,851,101 15,931,442
732,850
8,794,984
9, 263,534 2,850,250

CorporaAll other Corporations tions rereporting
corporaporting no
par value
par value
tions
common
(preferred): common
stock
stock

385, 500
114,785
528,610
2,033,250

$440,488
411,069
1,131,426
2, 070, 527

$2,024,407
2,437,795
18, 593,024
51,156,148
48, 999,171
52,442,475

$9,000
1, 636,124
1,697,930
1,521, 624
7,395, 899

Fair value of capital stock

$646,286
36,941
1,849,865
1, 646,137
2,478, 807
19, 648,719

$1,464,886
1,169,815
9,844,277
24,399,373
37,736,817
24, 751,001

27, 741, 561
5,905,857
11,427,189 16,646,317
23,3981,973 6,554,283
6,307,902
101,718
3,086,162
848,379
5,412,831
7,015,007
258,539,483
31,983,431
335,914,101 69,054,992
22,987,818
6,22,1,760
818,122
710,222
11,069,370
2,802,062

Capitalization

26,763,556

2,210,198 j 182,654,530

184,864,728

3,487,443

72,318,196

9,346,679 I 496,631,852

505,978,531

82,121,974

421,209,618 61,174,046 1,507,230,611 1,568,404,657 97,509,022
98,720,217 29,934,022 ! 181,158,991
58,662,704 58,762,067 j 102,681,112
25,089,954 3,404,860
15,603,737
13,238,170 2,605,410
8,457,863
49,947,485 8,178,524
60,385,838
8,954,608 | 13,867,520 19,865,053

211,093,013
161,443,179
19,008,597
11,063,273
68,564,362
33,732,573

9,719,432
6,089,389
809,719
2,934,749
3,232,303
2,181,800

3,346,144
4,621,802
307,821,137
369,391,102

$3,000

8,612

o
Ul

Q
O

g

Printing
Chemicals
Stone, clay, and glass
products
Metal manufactures
All other manufacturing-.
Portland cement




56,319,470
177,449, 943

7,313,956
37,103,780

4,773,739
17,202, 617

1,393,251
7, 284,357

149,232
75,307

6,316, 222
24, 562,281

16,353,971
253, 688, 930
23, 874,007
5,697,709

2, 790, 817
51,447,463
7,189, 576
3,175,000

21,068,377
356,339,946
59, 843, 503
1, 713, 200

23, 859,194
407,787,409
67, 033,079
4, 888, 200

7, 208,110
52, 893,119
8, 552, 799

1, 528,442
171, 506, 816
5, 261,350
5,480

15, 839,008
98, 483, 707
188, 395

64,305
343,926
285,154

17,431,755
270,334,449
5, 734, 899
5,480

719,203,091 228,873,634 1,013,368,658 1,242,242,292 138,039,156

417,925,945 155,148,583 j 1,653,029

574,727,557

76,309,017 I 4,516,131 I

11,009,897

2,925,916 j

276,2

14, 212,106

5,956, 566

66,738, 78

7,383,989

68,925,028

54, 675,044
7,541,313

745, 983
8,143,895

297,496,769
160,905,788

78, 836,351
28,970,668

435,246,956
274,973, 660

514,083, 307
303,944,328

3, 274,077

58,780

24, 883,814

1,970, 400

36,605, 645

38, 576,045

4,908, 668

5,126,453

67,116,331

7,491, 958

49,037, 852

56, 529, 810

2, 961, 702

4,384, 956

68, 887

20, 464

4,474,307

1, 288, 362

1,839,466

7,197,332

645, 970

12,149, 930

12,795,900

1,071,422

4,195, 754

147, 884

106,443

4,450,081

^

5, 648,301
932,406

4,902,378

10,130, 591
7, 956, 975

16, 608,000
2, 564,850

46, 827, 568
18, 566, 931

63,435, 568
21,131, 781

9, 439, 080
20, 825

7,126,797
512, 685

4,811
7,056

38, 963

7,170, 571
519,741

O
GO

891, 609
1,126,460
3,457,127
42,119,684

2,518,669
105,834
3,581,372
25,925,222

3, 273,010
6,182,051
13,829,769
71,440,443

2,327, 267
2, 514,150
1, 773,305
64, 679,748

20, 910, 503
29,146,401
25,217, 857
199, 034, 234

23,237,770
31, 660, 551
26,991,162
263,713,982

1,357,010
130,105
1,673,851
23, 748, 955

3, 663, 908
3, 584, 700
8,003, 941
108, 721,348

5,000
206,762
77, 797
25, 942,052

96,451
13,958
89, 264
41,760

3, 765,359
3, 805,420
8,171,002
134, 705,160

Q
^

368,468,415 ! 419,546,115
138,325,620 j 244,601 966

204, 886, 294
8,495,980 j 271,744,937

7, 615, 878

4,674

204, 886, 294
279, 365, 489

690, 917,986 365, 736,713 1,654,511,572 (2,020,248,285

58,828,352 ; 824,045,780

34,081, 252

412,403

858, 539,435

644,448
24, 867, 554
500
310, 564
558,169
73,251

264,971
883, 652
5,976
96, 918
584,104
44, 205

12,793,280
46, 588,743
283, 548
4,905,781
15,183, 694
1,999,420

26, 454, 486

1,879,826

81, 754, 466

116,050
9, 813,372

136,126, 610
67,841,971

5, 000

426

136,132,036
67,841,971
3, 252,004

3, 251, 879

Q5

i—i

129,159,620
28,559,240 j 15,518,750

I 283,581,911

Trade:
Wholesale
Retail
D e p a r t m e n t stores
Commission trade
All other trade
Wholesale a n d retail trade.

* See note 2, p. 31.

35,435, 570
150,815,468

8, 944,142

Transportation and other public utilities:
Steam railroads
Electirc railroads
All other railroads and
combinations
Water t r a n s p o r t a t i o n ,
transoceanic, c o a s t a l ,
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

20, 883,900
26,634,475

185, 848,601 246,444,394

Construction.

Total

50,394, 890
114,580,446

1,357,352 13,614,929
113,091,216 127,438, 554
5, 210,759
8, 743, 292
1,195

Total. _
_

i

4,139, 578
45,949,311

3,367,314
14,678,878

69,035,468

16,871,770 51,077,700
3, 633,343 106, 276,346

9, 426, 528 48,176,967
8,127, 409 34,853,178
6,326,909
107,265
2, 214, 083
2, 466, 997
13, 371, 265
8,138, 653
463, 009
1, 980, 370

116,173,966 13,012, 812
4, 890, 784
90, 869,417
502, 521
2,374,116
4, 413, 510
21,071,713
91, 644,395 11,462,583
393, 805
10, 579, 582

87,074, 860
84, 972,072
2, 221, 978
22, 805, 606
103,973,865
15, 558, 726

100,087,672
89,862,856
2, 724,499
27,219,116
115,436,448
15, 952, 531

1,424,838 ]
11, 270, 764 I
739,523 !

11, 883, 861
20, 837, 537
277, 072
4, 498, 299
14, 041,421
1,881, 964

35, 479, 834 100,172, 799

332, 713,189

34, 676, 015

316, 607,107

351, 283,122

27,998,194 ;

53,420,154

5,262,948
9,300,121

M

%
O
O
g

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
Surplus

Industrial groups

Corporations
reporting
par value
common
stock

Service:
Motion-picture production
Domestic
....
Amusement
Management economics..
Educational
C urati ve
-..
Legal
;
E ngineering
All other service
Total..
Finance:
I
National banks.
!
State banks
|
Private banks
I
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..




$137,
4, 461,
4, 555,
3, 680.
1. 055,

788
439
180
744
705

Capitalization
Corporations reporting par value
common stock

All other
corporations

Deficit

Common

541, 359
8, 321, 378
864, 109

$2, 203, 549
6, 930, 098
2, 491, 709
2, 487,166
420,215
29, 982
115,994
14,430,638
1,047,419

$10,976,973
34, 523, 512
23, 502,188
8, 353, 505
2, 790, 287
959, 892
236, 509
9, 957, 466
5, 900, 227

23, 834, 006

30,156,770

97, 200, 559

652, 455
2, 018, 507
15, 577

546, 663
135, 426

23,173
8, 753, 940
8,056

10, 000

2, 488, 080

17, 401, 806

1,327,471

139, 775

216,304

Fair value of capital stock

223, 914, 790 335, 774, 488
7, 097, 546
13, 356, 826

$764, 616
5, 269, 838
1, 404, 261
2, 367, 122
557, 420
51, 920
29, 400
4, 089, 688
773,817

$7, 236, 832
33, 850, 853
27, 372, 858
15, 797,129
6, 789, 846
4, 057, 598
6, 223, 432 I
62, 935, 304
15, 392, 365

15,308.082 I 179,706,277

356, 773,154 171,140,177
51, 967
468, 775

CorporaAll other Corporations tions rereporting
corporaporting no
par value
Total par
tions
par value
common
value (pre- (preferred):
common
stock
ferred and
stock
common)

$8, 001,448
39,120, 691
28,777,119
18, 164, 251
7, 347, 256
4, 109, 518
6, 252, 832
67, 075, 052
16, 166, 182

$2,
4,
1,
1,

026, 750
677, 098
568. 899
342, 812
225, 560
198, 000
694, 650
5, 037, 962
766,865

195,014,359 I 16,538,596

22,124,361

$33,862
148, 841
325,357 |
216, 238
53,911
17, 226
4,888 j
541,912
136,266

$8,740
58,122
146, 655
98, 090
34,737
36,718 !
32,456 !
15,637
234,279

356, 894
5, 050, 683
25,000

4, 353, 000
16, 950, 570
124, 300

4, 353, 000
16, 960, 570
124,300

7,000
27, 000

7, 706,424

7, 846,199

25,179, 898

970,473, 917 1,141,614,094 203, 905, 897
14, 829,104
15, 297, 879

2, 284, 724

1,478,501

863,121
5,057, 769
25,000
41,913, 468

171,306

44,369,498

427,415,738 175, 860, 852 12, 485, 823
822,326
7, 057, 343

615, 762, 413
7,879, 669

48, 918, 271

65, 782, 964

12,180, 304

423, 785

720, 440

45,949,611

46, 670, 051

21, 319, 073

7, 066, 799

544, 792

1,098, 900

25, 266, 324

26,365, 224

115,300

13,940, 754

9, 502, 516

22,196,174

10,894, 840

56, 068, 764

66,963,604

6,481,991

343,489, 026 389, 705, 548

$78,461
5,115, 985
5, 817, 366
2, 872, 520
1, 350, 454
911,286
1, 300, 526
2,133, 383
2, 544, 380

390,102, 512 184, 472, 907 1,141,722,014 1,326,194, 9fl 235,717,086

4,000

3, 782, 501

52, 704, 772

21, 898,495

6,043

613, 520

22, 518,058

28, 791, 852

9,305,002

81,485

541,799,000 227,089, 365 18, 470, 274

38,178,339
787,358, 639

OS

to

Combinations, predominant
industry not ascertainableNominal concerns (inactive
and nature of business not
gi ven)
Exempt corporations (not
for profit)--'
Grand "total
1

j
!
j
!
|
I
I

15,068,900

14,693,312

01,942,158 ! 15,352,728

77,032,096

92, 3S4, 824

I

11, 695, 005

12,319,321

14, 140,658

195,097

26, 655, 076

I
4,993,945 I

43,765

363,208

5,869

52, 564

421, 641

I
94, J 73, 678 |

7, 677, 624

36, 457, 479

2,487,468

29,816,910

68, 761, 857

jl, 271, 788, 022 ;951, 349, 500 J2, 882, 266,192 928, 457, 493 |6, 230, 705, 204 7,159,162, 697 J602, 450, 076 |2, 315,163, 002 468, 595, 986

53, 799, 701

2, 837, 558, 689

93,043

J, 086, 250

501,300

4,492,645

20, 543, 229 j 21, 983, 098

1,785,874

2, 717, 502

91,456,176

J13, 299

;

See note 2, p . 31.




M
CD

H
M

o
w

3
o
o

00

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, deficit, fair value and taxable fair value of capital stock, and tax
[Returns filed for the year ended June 30, 1926] i
Number of returns

Industrial groups
Total

Agriculture:
Farming—•
Cotton..
Grain
Fruit
Stock
All other farming..
Related industries
Mining and quarrying:
Coal mining
Metal mining
Oil and gas
Nonmetal mining
Quarrying
All other mining and quarrying
Holding or leasing mining property.
.

Manufacturing:
Food products
Textile products..
Leather products..
Rubber goods
Lumber pro ducts _
Paper products
Printing
Chemicals




94
4
93
81
202
144

79
3
75
58
155
114

618

Total-

Total

Showing Showing
par value no par
value
common
common
stock
stock

Capitalization
Corporations reporting par value common
stock
N o t specified

Preferred

1
1
4
4

15
1
17
22
43
26

484

10

191
247
354
14
82
308
2,018

131
182
262
10
69
196
1,261

5
5
10
----

3,214
573
265
60
28
225
36
296
322

Common

All other
corporations
Total par value (preferred) 2
(preferred and
common)

u:
G
O

18,450
10, 625
980,600
720,000

$1, 781, 744
17 475
1, 995, 680
2, 217,170
9,315, 677
12, 504,397

$1, 814,094
17,475
2,014,130
2,227. 795
10, 296, 277
13, 224, 397

$690

^

124

1, 762,025

27, 832,143

29, 594,168

690

M

511,400
4, 053, 522
426, 642
371,075
512,000
12,147, 299

15, 266, 064
81, 587, 275
44, 128, 212
892, 669
2- 618, 288
75.107, 787
519, 945,146

15, 777, 464
85, 640,797
44, 554, 854
892,669
2, 989,363
75, 619, 787
532, 092,445

77,800
6,000
95,000
1,150

2
45

55
60
82
4
10
110
712

4,084, 605

2,111

70

1,033

18,021, 938

739, 545, 441

757, 567,379

4,264, 555

407
166
35
13
156
16
210
230

10
9

156
90
25
13
67
14
75
80

3, 385, 255
1, 763, 982
120,000
15, 300
318, 800
257, 900
143, 302
1,106, 660

18, 305, 245
10, 311, 226
1, 513, 810
1,118, 530
8,184, 520
4, 037, 850
12, 775, 312
30, 464,083

21, 690, 500
12, 075, 208
1, 633, 810
1,133, 830
8, 503,320
4, 295, 750
12, 918, 614
31,570,743

1, 254, 090
1, 820,000
2,500
750

2
2
6
11
12

$32,350

O

13,000
327, 013
1,375, 600

O
O
g
E

Stone, clay, and glass products.
Metal manufacture
All other manufacturing
Portland cement
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
.
.
.. „.

114 i
551
173 i
1

2,644

1

„

1] 339,140

114 ,

147,530

69
108
23?
315
54
674
132
269
361
167

191
94
46
65
169
213
31
582
87
184
256
''.14
2, 330

1 I

35

]

12,883,242 |

139, 383,658 i

27, 782,453

13,030,772 |

2, 319,170

26
61
22
36
63
97
21
90
44
83
100
1 v>

103, 158, 005
2, 707, 200
15,150,000
25,000
23,731
5, 630, 600
6, 281, 830
467, 285
965,100
82, 300
22, 068, 041
14?, 291, F91
2", 535,; 00

891

329, 386, 4KS ,

314,011,
114, 048,
44, 296,
7,046,
1, 357,
48, 850.
14, 924,
25, 076,
2,167,
3, 955,
82,401,
667, 564,
92, 296,
1,417,998,195

417,169,455
116,755,729
59,446,147
7, 071, 765
1.381,102
54,480, 695
21, 206, 570
25, 543, 992
3,132,188
4,038,211
104, 469, 838
816, 856, 670
115,832,316
1,747,384,678

195,000
20,000
3,163,207
6," 424
5,000
38,000
15,200

£
>
H

~4~6c6~666

g

7, 442, 831

S

124 i
259 \
4
71
170
33

i
1
!
|

53
272
466
277
135
114
159 .
274 !
530

22
214
315
180
70
82
137
154
241

2,280 I

1,415

22
12
21
20 i
i I

27 j
8 !

117

i Data taken from balance sheets as of a date not earlier than Dec. 31, 1924, nor later than June 30, 1925.
* See note 2, p. 31.




128,044,518

32,100
208, 250
15* 749,150

883, 480
2.126, 383
355,955
20,000
398,029
450,525

6, 590,031
15, 550, 339
432,350
1,683,793
11,552,231
2,066,420

7,473,511
17, 676, 722
788,305
1, 703, 793
11,950,260
2,516,945

454,022
3, 936, 200
7,600
15,000
2, 952,159
27,590

661 j

928
17
152
481
82

2,675

_j

3,424,650 !
30,921, 619 !
11, 215,614 |

i

,207
24
235
674
119

Total .
Service:
Motion picture production.
Domestic
Amusement
Management economics
Educational
Curative—
Legal
Engineering
All other service ~

3,029,980 I
27,705,790 !
10,598,172
j

771 |

3

Trade:
Wholesale
Retail.
Department stores
_
Commission trade
All other trade
Wholesale or retail trade -

394,670
3 215, 829
617, 442

24

3. 256

'
i
'

165
53
1
111

1, 762

582
218
156

Total.

Total _

79 i
341
109

4,234,372

37,875,164

42,109, 536

7,392, 571

9
46
130
77
60
32
20
93
281

13,600
3,528,440
124,435
175,300
28,200
51, 900
9, 520
1,935,256
89,050

509,865
7,282,794
6,902,482
1,387,312
657,167
1,329,640
2, 387,808
23, 977,254
3, 373, 673

523,465
10,811,234
7,026,917
1,562,612
685, 367
1,381, 540
2,397,328
25,912,510
3,462,723

155,026
429, 725
38, 785
15,010
18,600

748

5, 955, 701

47,807, 995

53, 763, 696

1,504,839

3

O

o
g

2,5C0
842, 693
2,500

Ox

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, deficit, fair value and taxable fair value of capital stock, and tax—Contd.
Number of returns

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 otherfinancialcombinations not included above
Total..
Combinations, predominant industry not ascertainable
Nominal concerns (inactive and nature of business not given)
Exempt corporations (not for profit).
3 rand total




Showing Showing
par value no par
value
common common
stock
stock

Capitalization
Corporations reporting par value common
stock
N o t specified

All other
corporations
Total par value (preferred) l
(preferred and
common)

Preferred

Common

$25,000
100,508,318

6,148,293
1, 501,275
468,855

$13,042,291
13,859,413
56,527
7,963,950
637,501,454
38,664,043
72, 728,886
51,554,810
15,545,936

$13,067,291
114,367,731
56, 527
7,963,950
709,086,784
38,664,043
78,877,179
53,056,085
16,014,791

56,200
57,605, 709
510,000

5

71
195
2
58
1, 733
113
430
236
62

. g

205
700
6
120
6,375
183
519
292
204

134
502
4
62
4,296
09
87
56
137

461,450

§

8,604

5,347

357

2,900

180,237,071

850,917,310

1,031,154,381

58,843,359

M

763
21,838
5,401

410
4,798
1,060

18
382
26

335
16,658
4,315

8,807,442
24,770,125
1,154,284

19,827,284
863,579,546
143,648,410

28,634,726
888,349,671
144,802,694

509,600
7, 779,392
1,684,012

O
O
g

51,875

22,097

1,228

28,550

585,816,111

4,289,959,248

4,875,775,359

119,523,472

3
346
1

71, 585,330

$210,000

H
H
2
M
O
Ul

Fair value of capital stock
Surplus

Industrial groups

Agriculture:
FarmingCotton
_..
Grain
__.
Fruit
Stock.
All other farming..
Related industries

191, 956
206, 734
1,064,314
1,316,159

Total
Mining and quarrying:
Coal mining..:...
_.
Metal mining
Oil and gas.—
_
Nonmetal mining
Quarrying
All other mining and quarrying
Holding or leasing mining propertyTotal.
Manufacturing:
Food products
Textile products
_
Leather products
_
Rubber goods
Lumber products
_
Paper products
...
Printing..
_._
Chemicals
Stone, clay, and glass products.
Metal manufactureAll other manufacturing
Portland cement
Total
Construction
1 See note 2, p. 31.



2,807,350 |

Corporations Corporations
reporting no
reporting
All other
par value corporations
par value
common
common stock
stock

Deficit

$224,303
145, 876
4, 844,195
661,328
7,486

$1,219,719
12,400
863, 767
1, 287, 616
2,813,316
4,401,582

5,883,188

10, 598,400

Taxable fair
value of
capital stock

Aggregate

Tax

225, 000
5,690

23,250 i
63,890 i
243,436
312,430

$1,331,119
12, 400
897, 017
1, 351, 506
3, 281, 752
4, 719, 702

$954,129
5,000
639,312
1,175,091
2, 729,071
4, 341,287

$954
5
639
1,175
2,729
4,342

240, 690

754,406

11,593,496

9, 843, 890

9,844

$111,400
$10,000

a

—

1,200,423
9, 934, 738
6,420,403

443,043
4,939,723 j
4,752,931 i

676, 881
2, 472,356

4, 547, 450
9,278, 648
18, 633, 637
55,000
1, 325, 990
2,231, 875
18, 502,873

4,016,541
2, 887, 277
10, 799,419
39,000
1,058,007
1, 874, 887
14, 228,590

4,017
2,887
10, 799
39
1,058
1,875
14, 229

5,413,213

54, 575,473

34, 903, 721

34, 904

2,098,473 i
268,330
2,500
175, 508
186,600

8, 774, 516
9,478,398
100,089
247,558
9, 977, 023
9, 445, 763
2, 812,124
12,618,817
4, 283, 700
19,331,817
47, 213, 266
4,000

5,488, 016
4,151,467
48, 754
213, 808
8, 903, 619
125,000
2, 027,390
11, 932, 202
1, 045,594
11, 689, 963
46, 892,397

5,488
4,151
49
214
8,904
125
2,027
11, 932
1,046
11, 690
46, 892

124, 287, 071

92, 518,210

92,518

3,424,073

3,424

155,575
993, 921
7,650, 909

200
9, 396, 886
10, 022, 637

4,401,442
2, 800,057
17, 661, 220
55,000
1,300,990
1, 552, 074
14, 579,141

26,355, 969

|

29, 555, 420

42,349, 924

6, 812,336

4,048, 964
415,534
24,682
43,246
1,651,091
5,676, 027
2,164, 018
743,187
2, 900, 635
13,599, 987

6,134, 734
8,981,568
97, 589
72,050
9, 768, 843
9, 425, 763
2,175,215
10, 829, 934
3, 972, 366
9,165, 594
1,187, 218

541,309
228, 500

30,544,492

6,012,290
559,297
10, 000
384,233
2, 203,430
173, 297
178,359
1, 239, 006
716,088
48,189,655
353,500

21, 580
20,000
322, 498
1,486,355
7,220
7,396,075
45, 756, 600

61,811,863

60, 019,155

61, 810, 874

55, 780,137

6, 696, 060

10,841,833

4,249,522

267,604

367,071

1,260,082 j

1

Ul
tH

27, 800
5,100,000
205, 240

118,208
1,378,591 I
767,177 |

25, 000
2,920
1,451,376

314,411 !
302,528 |
304,114 I
2, 770,148
269,448
4,000

4,884,197 1
!

o

a
o

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, deficit, fair value and taxable fair value of capital stock, and tax—Contd.

00

Fair value of capital stock
Industrial groups

Transportation andother 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
All other trade
Wholesale or retail trade.
Total.
Service:
Motion-picture production.
Domestic. _
Amusement
Management economics
Educational
Curative
Legal, _




Deficit

Corporations Corporations
porting
All other
reporting
par value corporations
par value
common
common stock
stock

439

952,241,203

29,302,659

29,303

9,500
253, 563
6,000

203, 790
3, 038,451
7,600
130, 985
941,096
638, 290

4, 699, 900
13, 890,352
147, 208
1,164,225
6,321,728
2, 864, 791

3, 822,965
9, 989, 271
100, 208
776, 026
4, 657, 688
2, 451, 737

3,823
9,989
100
776
4,658
2,452

397,009

4, 960,

212

29,088, 204

150,000
142, 750
188, 801
127,362
54, 204
6,050
89,500

374, 250
8, 721, 630
3,167,242
808, 917
407, 601
941,159
1,119,106

$93,129, 696
33,062, 552
82,000
2, 697, 075
974.473
1,538,293
1,178, 669
17, 999,200
3,010,097
1,445, 936
35, 807,107
729. 503.122
27, 395,403

306,237, 262

122,614,353

947, 823, 623

183,141

4,430, 864
10, 789, 201
139, 608
1,023,740
5,127, 069
2, 220, 501

65, 246
62, 700

23, 730,

13, 794,

758

,184,093
576, 610
403,037
115, 649
63, 614
15, 246
164, 772

60,441
3,034, 586
245, 642
19,438,618 I
34, 437
162,436
866, 558
38,232
28, 450
2,287
21, 889

983

224, 250
8,058, 395
2, 92Q, 971
629; 780
353,397
935,109
1,029, 606

Tax

$145,300
42, 592
60,000
877,420
549, 544
1, 592, 792
1,098,160
19,145, 569
2, 764, 737
990, 098
1, 853, 267

$8,642, 543
5,489, 990
468, 600
14,061,836
105, 565
2,890
732, 380
6,000
72,371
183, 562
2,904, 834
89.913, 275
30, 507

5,754,368 ,
10,343,581

T a x a b l e fair
v a l u e of
capital stock

$93, 237,196
33, 062, 552
82,000
2, 820, 675
1,140, 049
2,106,500
1,180,469
20, 902, 745
3,069,398
1, 560, 276
36,175. 818
729, 503,122
27,400,403

$34,061,987
2,615,614
61,272
2, 057, 937
69,368
7, 239,402
1,215,005
2, 455,167
204, 425
65, 692
12, 905, 726
223, 742,358
19, 543,309

4,194,121
3,586, 955
24, 608
122, 741
5, 475, 431
390, 902

Aggregate

$107,500
$118,600
56,000
1,800
650
1
90
6,000

5,000
109, 576
568,207
2,902,895
59,300
114,250 !
362,711 ,

5,"566"i

520, 485
57, 470
51, 775

4, 234,

183~180":

21, 797,

$145
43
60
877
550
1,593
1,098
19,146
2,765
990
1,853

H
i—i

o

"""183

895

21, 798

275,200
7,377, 621
1, 879,350
438,098
210, 920
683,363
571, 526

275
7,378
1,879
438
211
683
572

a
o

-Engineering ..
AH other service
Total...

W9 371
840,164

.
....

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 otherfinancialcombinations not included above ... _ _
Total
Combinations, predominant industry not ascertainable
Nominal concerns (inactive and nature of business not given)..
Exempt corporations (not for profit)
Grand total _
_




496,176
6,062

1,165, 745
1,131, 902

93,000
15, 700

232,583
137,070

1,491,328
1, 284, 672

973,082
712, 635

973
713

4,112,556

1, 656, 527

16,449,155

738, 430

1,128,320

18,315,905

13,121, 795

13.122

13, 779, 512
4, 289, 740
16 398
10, 213,121
151, 760, 004
55, 808, 835
127, 228,196
54,307, 735
12, 575, 815

80,128
426, 903

21, 900,150

23, 263, 043
13,907,421
77, 897
13, 556,130
420, 725, 929
14,015,467
126, 641, 970
82, 866, 244
24,136,133

22, 598, 043
12, 519, 638
66, 397
9, 982, 011
56, 923, 683
96, 229
47, 689
122, 763
2, 243, 971

22, 598
12,519
66
9,982
56, 924
96
48
123
2,244

97, 479

23, 230, 442
13, 429, 451
67, 897
10, 227, 236
390,501,416
12, 502, 206
126, 568 240
70, 549, 841
23,216,817

730,141

32, 601
477, 964
10, 000
3, 328, 894
8, 324, 363
1, 513, 261
73, 730
12,316,403
189,175

429, 979,356

19,423,410

670, 293, 546

22, 630, 297

26, 266, 391

719,190,234

104, 600, 424

104, 600

8, 387, 771
11,983, 270
10, 893, 239

8,144,429
22,082, 822
2, 463, 875

6,231,884
12, 289, 917
5,167,283

470, 756
103, 276
2,360

1,532,576
346, 345
13, 322, 614

8,235,216
12, 739, 538
18,492,257

6,179,268

6,179

877,623, 476

302,123, 630

1, 800, 995, 111

87, 626,036

65,021, 647

1,953,642,794

315, 691, 935

315, 692

18, 708,012
10, 888
100,000

6

70

STATISTICS OF INCOME
CAPITAL STOCK TAX RETURNS FOR 1925

Corrected figures are given below of surplus and deficit shown in
" Statistics of Income for 1924" reported in the capital stock tax
returns for 1925 by corporations submitting no statements of assets
and liabilities.
Capital-stock tax returns—Corporations submitting no statements of assets and
liabilities—Distribution by industrial groups
Surplus

Industrial groups
Agriculture
Mining and quarrying
_
Manufacturing
_
__
Construction
_
Transportation and other public utilities..
Trade
Service...
Finance..
_
Combinations, predominant industry not ascertainable
Inactive concerns
Exempt corporations (not for profit)
_

Deficit
$1,358,588
33,256,314
16, 628,747
1,014,029
23,574,928
16, 557, 569
2,469,000
37,285,493
2,428,174
82,789, 612
1,041,470

663,354,012

Total.

$3,134,097
24,852,622
11,610,276
1,623,472
106,231,710
8,911,001
3,234,894
_..j 387,191,438
!
1,396,436
42,658,578
72,509,488

218,403,924

__

ESTATE TAX RETURNS

The adjoined tables are compiled from estate tax returns filed during the calendar year ended December 31, 1926, and represent returns
actually filed with the Bureau in the twelve months as distinguished
from the number of taxable estates originating within the period
(the returns not being due until one year after the date of death).
In these tables the size of the net estate is divided into blocks
corresponding to the successive taxable blocks as fixed by the revenue
act. The tax is not imposed upon the property but upon its transfer
to others. The transfer is the subject of the tax, not any particular
legacy, devise, or distributive share, and the relationship of the beneficiary to the decedent has no bearing upon the tax liability or the
extent thereof. The estate tax is not an inheritance tax, although
popularly referred to as such, the distinction being that the estate
tax is imposed on an estate in its entirety. The gross estate as reflected in these tables represents the estate of the decedent within
the usual meaning of that term together with certain items of property
specifically included by statute, as in the case of transfers made in
contemplation of death or intended to take effect at or after death.
The net estate is the gross estate less the sum of authorized deductions,
and in the case of resident decedents a specific exemption of $50,000
with the exception of such returns as were filed for individuals who died
on or after February 26, 1926, the date the revenue act of 1926 went
into effect, which were allowed a specific exemption of $100,000 and
were given a tax credit not to exceed 80 per cent of estate, inheritance,
legacy, or succession taxes actually made to any of the several States,
Territories, or District of Columbia, instead of 25 per cent.
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




STATISTICS OF INCOME

71

returns of decedents who died after June 2, 1924, and prior to February 26, 1926, 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 payments 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 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

fcO

[Returns filed from Jan. 1, 1926, to Dec. 31, 1926]
Size of net estate subject to tax
No net taxable estate

Total

under $50,000

Gross estate
over $50,000

597

2,075

Gross estate

Number of returns

13,142

Amount

Per
cent

Amount

$647.836,073

19.13

$9,894, 609

66, 818, 351
82, 914, 748
144,165, 755
253,583,392

1.97
2.45
4.26
7,49

12,
570,
114,
670,

Total bonds
..
Capital stock in corporation,

547,482, 246
1, 266,395,939

Total bonds and stocks.

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

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




Per
cent

Amount

Under $50,000

5,311

Per
cent

Amount

$50,000 to $100,000 $100,000 to $150,000

1,835

Per
cent

Amount

910

Per
cent

Amount

Per
cent

3
o

38.79 $70, 242,807

33.43 $150,136,153

31.02 $75,974,711

25.95 $51,422,338

25.06

2. 63

503, 943
3, 495, 471
2, 981,128
7, 715, 481

.24
1.66
1.42
3,67

1,185, 025
15,177, 499
5, 212, 060
33,236, 695

. 24
3. 13
1.08
6,87

1,328,557
9, 495,154
4, 828, 847
23,751, 718

.45
3.24
1.65
8.11

1, 035, 507
5, 979, 629
2, 845, 329
16, 215,963

.50
2.91
1.39
7.90

5.37
12.08

14, 696, 023
39, 222, 047

6.99
18.67

54, 811, 279
98, 995, 702

11.32
20.46

39,404,276
76, 549, 224

13.45
26.15

26, 076,428
57,868, 290

12.70
28.20

4,450, 570

17.45

53, 918, 070

25.66 153,806, 981

31.78 115,953,500

39.60

83, 944, 718

40.90

4, 587, 619
2,454, 884
2, 966, 028
963, 503

17. 99
9.63
11.63
3.78

26, 923, 092
11, 277,108
17, 580.359
3, 052; 815

12.82
5.37
8.37
1.45

18.72
4.03
8.68
2.83

16.09
3.49
8.29
3.63

31, 238, 010
7,150, 536
18, 223,242
6, 693, 405

15.22
3.48
8.88
3.26

619
417
855
659

16.17
37.40

1,368, 550
3, 082, 020

1, 813, 878,185

53. 57

389,452, 724
90, 629, 815
251, 032,382
87, 225, 573

11.50
2.68
7.41
2.58

. 05

90, 560, 291
19, 513, 406
42, 000,968
13, 680, 698

47,108, 230
10, 219, 992
24, 254,144
10, 635,344

11, 952, 303

.35

3,922

.01

276, 790

.13

985,419

.20

747, 264

.26

1, 477, 647

.72

94, 259, 561

2.78

183, 983

.72

26,826, 919

12.77

13, 236, 467

2.74

7, 869, 859

2.69

5, 080, 510

2.48

25, 505,118 100. 00 210,097,960 100. 00 483, 920, 383 100. 00 292, 763, 044 100. 00 205,230,406

100. 00

3, 386, 266, 616 100. 00

a
o

Nature of deduction:
I
i
Insurance exemption
!
53, 540, 089
Funeral and administrative expenses
) 142,085, 521
Debts, unpaid mortgages, etc
| 321,413,900
Property from an estate taxed within 5 years; value j
at date of previous decedent's death
j
71, 065,315
226, 707, 587
Charitable, public, and similar bequests
689,400, 000
Specific exemption
1,504,212,412
Total deductions
_
Net taxable estate
Total t a x . .
Credit for payments of estate, inheritance, legacy, or
succession taxes actually made to any of the several
States, Territories, or District of Columbia
Net tax




| 1,951,969,366
138,056,542
|
|
i

,
36,732,390
101,324,152 ______

1,840,772 I
1,382,334 !
; 4,669,634

i 7, 031, 441
j 11,249.951
I 81,385,088

!
163,610
|
190,927
i 29,900,000

24,952,478
II 27,602,005
_ !115,150,000

| 38,147,277 |

1267,370,963 |__

' 13,195,508 i
21,874,296 !
• 48,222,264 j
'

6, 018, 201
12. 292, 907
27,366,377

4,132, 643
8, 672,134
18, 783, 254

12,002,772 I

7,066,629 I
I 11,520,065 i
96, 950, 000

4,118, 585
9, 892, 636
47,850, 000

9,157,260 j
. 272, 050, 000
376,502,100
.107,418,283
_| 1,076,928
195,375
881,553 {

-1161,214,179

93,449, 252

131,548,865
1, 714, 652

111,781,154
1, 800, 650

377,535
| 1,337,117

416,982 !
1,383,668 i

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
Size of net estate subject to tax
$150,000 to $250,000 $250,000 to $450,000 $450,000 to $750,000

Number of returns.

672

934

Distribution

Amount

Form of property:
Real estate

Per
cent

Amount

Per
cent

Amount

17.86 $49,881, 934

Per
cent

Per
cent

Per
cent

17.94 $28,187, 290

15.81 $30, 219, 952

13. 27 $20,965, 737

1,877,904
9, 387, 749
6,245, 695
24, 282,137

3,722, 536
9, 724, 278
9,266. 047
28,839, 725

1.18
3.09
2.94
9.16

2,804, 828
7, 364, 692
9, 377, 647
23,957, 704

1.01
2.65
3.37
8.61

2,196, 643
4, 419, 731
8, 228, 686
16, 961, 053

1.23
2.48
4.62
9.51

7,510,090
4, 926, 657
20, 298, 227
10,872,119

16.37

43, 504, 871
113, 893, 482

15.64
40.94

31,806,113
78, 879, 827

17.84
44.24

49, 607, 093
99,150, 774

157, 398, 353

56. 58 110, 685, 940

Amount

Per
cent

13.46

M
GO

H

M

3.29
2.19
8.50

41, 793, 485
97, 468, 259

14.64 51, 552, 586
34.14 119,004,556

Total bonds and s t o c k s . .

139, 261, 744

48.78 170,557,142

Mortgages, notes, cash, coinsurance.
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
,.

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

364

21.12 $56, 252. 008

Total bonds
Capital stock in corporation.




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

$60, 274, 240

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

Total gross estate.

$750,000 to
$1,000,000

39, 686, 595
10, 397, 734
22,229,167
7, 542, 756

13.90
3.64
7.79
2.64

37, 749, 882
8, 987, 020
23,321,738
11,286,919

11.99
2.85
7.41
3.59

29,818, 214
7, 206, 859
22, 710, 705
6,184, 861

10.72
2.59
8.17
2 22

16,515,087
3,483,411
9, 504,381
4, 833,096

62.08 148, 757, 867
9.26
1.95
5.34
2.71

22, 331,146
2, 574, 563
14, 738, 459
3,313, 555

3.30
2.16
8.91
7.41

3.09
1.50
7.42

21.78
43. 53

28, 579, 584
78,767, 545

18.35
50.57

o
o

68.92

g

65.31 107,347,129
9.81
1.13
6.47
1.46

10,604, 593
1, 897,112
10, 068,101
3, 672,840

6.81
1.22
6.46
2.36

.81

307,800

.11

2,127,916

1.19

1,200, 764

.52

470,139

.30

4,233, 679

1.34

4, 631,620

1.67

2, 961, 469

1.66

4, 626,344

2.03

736,406

.47

..[285,454,662 100.00 314,934,446 J100. 00 278,140,346 j 100. 00 178,296,590 J100. 00 227,762,650 100.00 155,762,057

100.00

4, 506,313

1.58

GO

a 34

2, 546,058

1, 556,113

a

4,814,982
2,334, 972
11,550,302
9, 879. 328

Nature of deductions:
Insurance exemption
Funeral and administrative expenses
Debts, unpaid mortgages, etc
Property from an estate taxed within 5 years; value at
date of previous decedent's death
Charitable, public, and similar bequests
Specific exemption
__.
Total deductions..
Net taxable estate
Total tax
_.
Credit for payments of estate, inheritance, legacy, or succession taxes actually made to any of the several States, Territories, or District of Columbia
Net tax
_._
_




6,351,701
12,189,149
24,490, 348

5, 250,926
12, 396,366
24,074, 085

3,482, 588
10, 654, 540
21,752,843

1,484, 939
8, 504,112
14,028, 375

1,147,907
8,895, 540
17, 743, 430

4,049,089
8, 375,190
48,850,000

4,015,482
9, 689, 719
35, 800,000

3, 820, 041
9,187, 786
19, 300,000

2, 540, 728
5,383,173
8, 550, 000

3, 757,053
8, 595, 945
6, 550,000

1,340,894 '
8,285,657 L
10,218,909 L
573,159
26,861,261
3,250,000
50, 529, i

104, 305, 477

91, 226, 578

,8,197, 798

40, 491,327

46, 689, 875

181,] 49,185
3, 556, 433

223, 707, 868
5, 962, 532

209,942, 548
7, 687, 781

137, 805, 263
6,429, 512

1181,072,775
! 14,527,244

105,232,177
7,794,485

861,606
2, 694, 827

1, 550, 995
4, 411, 537

2, 016, 374
5,671,407

1,678,232
4, 751, 280

2, 788, 238
11, 739, 006

1,936, 987
5,857,498

o
00

o
o

Oi

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
Size of net estate subject to tax
$2,000,000 to
$3, 000,000

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

46

20

Number of returns. ._

Amount

Per
cent

Amount

$16,093, 583

12.03

$5, 038, 436

5.578, 592
2. 981, 572
13,731, 019
9. 755. 450

4.17
2.23
10. 26
7 29

2 161, 805
2 149,492
7 255,102
796,329

. _. 65,060 181

32, 046 633

23. 95
48.64

97,112 814

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




9

.

18, 000, 000 to
$10, 000, 000

$10,000,000 and

2

10

over

Per
cent

Per
cent

Amount

$827, 851

3.86

$6, 725, 332

1.88

4.26
1.24
7.56
4.19

4, 254, 761
86, 487
2, 373, 278
1 138 653

19.83
.40
li.O7
5.31

23, 3o3, 359
3, 616, 514
33, 113, 024
27, 824, 889

6.53
1.01
9.25
7.78

O

i2 757, 700
44 547, 946

17. 25
60. 26

7 853, 179
7 593 412

36.61 87, 907, 786
35.40 207,584,346

24. 57
58.03

3
a
o

57. 03

57 305, 646

77.51

15,446 591

72.01 295, 492, 132

82.60

10.46
14
4.39
4. A

3 870,194

6, 726'. 687
558,976

5.23
39
9.10
.76

1 193,315
701 ^73
1 983 094
300 000

644
530
397
519

2.36
53
5.45
2.56

488,108

Per
cent

.66

16 518 061

4.62

73 927,422 100. 00

21 451 924 100. 00 357 731 615

100.00

Per
cent

Amount

Per
cent

5.29 $11, 008, 602

23.84

$4, 690,490

6.35

2.27
2.25
7.61
8.18

1, 325, 849
284 742
1, 152 281
1, 591 060

2.87
.61
2.50
3. 45

3, 151,351

919, 692
5, 592,228
3 094,429

362, 728
56 739, 480

20. 31
59. 53

4, 353 932
21, 982 848

9.43
47. 60

8,327
976
6,210
2, 706

208
097
?30
507

72.59

76 102 208

79.84

26, 336 780

6.23

670 660

4.64
2.02

6 988 474
743 393

5.95
55
7.33
.78

252 471

.26

2,359 823

f

Amount

. _

605 0?,5
5,269 1Q9
8,398 623

4, 829
66
2 096
1, 913

944
287
908

386

1.76

133,786 262 ! 100. 00 95 320 524 100. 00

_

$5, 000, 000 t o
$8, 000, 000
9

to
$5, 000, 000

Amount

M

Q

... .

Nature of deductions:
Insurance exemption
Funeral and administrative expenses
Debts, unpaid mortgages, etc
.

54,
J 000, 000

473 576
3.299 793
2 448 668

46, 181 207 100. 00
35,000
2, 84 L 229
3, 467 540

9.R7 291

195, 721
2 919,466
1 012,702

40 000
1 19? 688
2 235 545

5.56
7 93
9.24
1.40

8
1
19
9

438
913
500
143

913 247

in 936 160

11 116 215

M

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

2,275,037
4,256,273
2,450,000
| 23,254,157

!

110,532,105 |
Net taxable estate
9,953,057 I
Total tax
Credit for payments of estate, inheritance, legacy, or succession taxes actually made to any of the several States,
2, 289, 937
Territories, or District of Columbia
Net tax
7, 663,120




69,248,481
7,413,052

17,644,691 !
2,844,833 :

1271,624,539
55,276,499

2,013.509
5, 399, 543

M
GQ

H
i—i
O

GQ

3
Q
O

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. l, 1926, to Dec. 31,1926]

Size of net taxable estate

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
$2,000,0C0 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

Number
of returns

Gross estate

597
2,075
5,311
1,835
910
934
672
364
161
126
61
46
20

$25,505,118
210,097,960
483,920,383
292,763,044
205,230,406
285,454,662
314,934,446
278,140,346
178,296,590
227,762.650
155,762,057
133,786,262
95,320,524
46,181,207
73,927,422
21,451,924
357,731,615

13,142

3,386, 266,616

Net taxable
estate

Average
Net* tax after
deducting
Average tax tax rate
(per cent)
credits

Total tax

Credits »

$107,418,283
131,548, 865
111,781,154
181,149,185
223, 707, 868
209,942, 548
137,805,263
181,072, 775
105,232,177
110,532,105
69,248,481
39,137, 938
54,123.494
17,644,691
271,624, 539

$1,076,928
1,714,652
1,800, 650
3, 556,433
5, 962, 532
7,687,781
6,429,512
14,527,244
7, 794,485
9, 953,057
7,413,052
4, 718,317
7,300,567
2, 844,833
55, 276,499

$195,375
377,535
416,982
861,606
1, 550,995
2,016,374
1,678,232
2,788,238
1, 936,987
2,289,937
2,013,509
1,179,581
2.414. 712
' 711', 209
16,301,118

$881, 553
1,337,117
1,383,668
2, 694,827
4.411,537
5,671,407
4, 751,28.0
11,739,006
5,857,498
7,663,120
5,399,543
3, 538, 736
4,885, 855
2,133,624
38,975,381

$165.99
728. 67
1, 520. 51
2, 885.25
6,564. 79
15, 580.79
29,511. 06
93,166. 71
96,024. 56
166,589. 57
269,977.15
393,192.89
542, 872. 78
1,066,812. 00
3,897,538.10

0.82
1.02
1.24
1.49
1.97
2.70
3.45
6.48
5.57
6.93
7.80
9.04
9.03
12.00
14.35

1,504,212,412 I 1,951,969,366

138,056,542

36,732,390

101,324,152

7, 709. 95

5.19

Deductions

$38,147,277
267,370, 963
376,502,100
161, 214,179
93,449,252
104,305,477
91,226,578
68,197,798
40, 491,327
46,689,875
50,529,880
23,254,157
26, 072,043
7,043,269
19, 803, 928
3, 807, 233
86,107,076

Credit for payments of estate, inheritance, legacy, or succession taxes actually made to any of the several States, Territories, or District of Columbia. (Applies to estates of
persons dying after June 2, 1924 and prior to Feb. 26, 1926 and limited to 25 per cent of Federal estate tax. Persons dying after Feb. 26, 1926 are allowed 80 per cent credit).




Ul

o
Ul

a
o

TABLE 3,—Returns of nonresident decedents distributed by size of net estate in the United, States, showing number of returns, groan and net
estate in the United, Stares, deductions, tax, average tax, and average tax rate
[Returns filed from Jan. 1, 1926, to D e c 31, 19261

Number
of returns

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

N o net taxable estate:
T
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 $450,00 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




.
.

.

..

.
-

Gross estate

Deductions

Net taxable
estate

Tax

Average
tax

Average
tax rate
(per cent)

14

$79, 741

$80, 020

1,336
36
14
14
6
3
1

7, 888,948
2, 768, 883
1, 732, 773
2, 772, 689
2, 063, 815
1, 668, 298
964,160

429, 458
113, 353
41,786
83, 930
238, 641
55, 665
31, 681

$7, 459, 490
2. 655, 530
1, 690, 987
2, 688, 759
1, 825,174
1, 612, 633
932,479

$76, 755
35, 588
27,025
63,100
50,446
56, 258
46, 098

$57. 45
988. 56
1,930.36
4, 507.14
8,407. 67
18, 752. 67
46, 098. 00

1.03
1.34
1.60
2.35
2.76
3.49
4.94

1

1,717,111

14, 778

1,702,333

125, 780

125, 780. 00

7.39

1,425

21, 656,418

1, 0S9, 312

20, 567,385

481,050

337. 58

2.34

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TABLE 4.—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

00
O

[Returns filed from Jan. 1, 1926, to Dee. 31, 1926]

States and Territories

Alabama
A ri zona
,\ rkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
..
Iowa
„._.
Kansas
Kentucky
Louisirma
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma




Total
number
of
returns
80
11
48
933
103
320
31
116
175
110
19
10
1,117
260
634
185
178
105
100
217
766
399
185
53
334
23
249
5
74
561
10
2,225
119
22
680
50

Estate not subject to tax

Estate subject to tax
Aggregate
gross estate

$17, 591, 793
1,115,208
7, 848, 064
,1176, 738, 855
21,790, 114
83,412,233
10,092,313
23, 845, 420
85,607,731
15, 550, 399
7, 460, 377
1,350,844
238, 599, 202
37, 194, 970
67,313,769
18,862,838
33,353, 006
17.693,116
26,364,132
40, 514,403
194,438, 914
97, 864, 549
31,144, 540
8, 592, 950
63, 548, 027
50, 978, 845
27,116,118
695, 486
12,480,849
220,064,941
774,780
929, 693,175
29,164, 209
2, 732,149
167, 266, 068
8,356,388

Number

Gross estate

Deductions

72

$16,708,892
820, 530
6, 704,837
156,574,076
20,125,781
78, 427, 053
9, 944, 340
21,506,985
83, 838, 953
13,053,055
7,048, 537
909, 490
220,414,946
32, 652, 011
51,436,828
16,486,773
29, 967,975
14, 955, 854
25,182,067
37,105,358
177, 654,445
93,286, 660
27,155,861
6,839, 749
56, 207,468
50,215,427
22, 791, 079
596, 391
11,309,462
212,271,117
483,357
896,891,075
27, 780,324
2,295,464
156, 633,947
7,541,551

$6,516,857
533,514
3, 243,260
60,495,497
7,219,708
29,478,858

7
39
677
76
262
29
99
155
86
13
4

871
199
387
142
142
76
84
180
627
338
140
43
265
16
177
4
60
480
5
1,855
108
15
556
39

3,210,971
10,042,824
22,387,181
7,188,450
1,907,093
263,287
106,406,659
16,453,095
26, 573,046
9,323,444
12,546,528
7, 600,326
7,012,463
13,818,183
64,137,473
35,131,316
12,495,781

3,370,868
23,571,526
5,775,844
11,817,929
314,821
4, 556,649
97,337,889
348,205
287,948,458
13,960,405
945,422
69,450,445
3, 584,155

Net taxable
estate

Total tax

$371,318
$10,192,035
3,255
287,016
85, 788
3,461, 577
96, 078, 579 4, 024, 628
619,030
12,906,073
48, 94S, 195 2,116,771
286, 202
6, 733, 369
296,397
11,464,161
7,877,013
61,451,772
101,782
5, 864, 605
318,175
5, 141, 444
24, 210
646, 203
4, 926, 074
114,008,287
376, 547
16,198, 916
894, 757
24, 863, 782
124,218
7,163, 329
669, 551
17,421,447
205,403
7, 355, 528
1, 996, 414
18,169, 604
692, 002
23, 287,175
5,097,331
113,516,972
2, 554, 600
58,155, 344
502,194
14,660, 080
67,-166
3,468,881
1, 058,214
32, 635,942
44, 439, 583 10, 064, 614
221,133
10, 973,150
5,575
281, 570
6, 752, 813
114, 933, 228
135,152
608, 942, 617
13,819,919
1,350, 042
87,183, 502
3,957, 396

209,019
11,601,269
1,350
58, 700,164
644,930
29,090
4, 607,120
81,635

Credits i
$9,192
697
21,332
993,783
159,223
624,770
97,819
35,217
558, 724
22, 695
78,005
6,037
1, 291, 054
100. 687
165, 781
28, 570
161,936
41, S "
262, 643
73,587
1,170, 932
637,864
115, 773
13, 079
260, 058
1, 605, 782
45, 568

Net tax

$362,126
2,558
64,456
3,030,845
459,807
1,492,001
188,383
261,180
7,318,289
79,087
240,170
18,173
3, 635,020
275,860
728,976
95, 648
507,615
163,497
1, 733, 771
618,415
3,926,399
1,916, 736
386,421
54,087
798,156
8,458,832
175, 565
5,575
41,444"
167,575
2, 796, 749 8,804, 520
27
1,323
19,436, 604 39,263, 560
169, 208
475, 722
23,852
1, 294* 943 3,312,177
58,854
22,781

N u m b e r Gross estate Deductions
8
4
9
256
27
58
2
17
20
24
6
6
246
61
247
43
36
29
16
37
139
61
45
10
69
7
72
1
14
81
5
370
11
124
11

$882,901
294,678
1,143,227
20,164, 779
1,664,333
4,985,180
147,973
2,338,435
1, 768, 778
2,497,344
411,840
441,354
18,184,256
4, 542,959
15,876, 941
2,376,065
3,385,031
2, 737, 262
1,182, 065
3,409,045
16, 784,469
4, 577,889
3,988,679
1, 753, 201
7,340, 559
763,418
4, 325,039
99, 095
1,171,387
7, 793, 824
291,423
32,802,100
1,383,885
436, 685
10,632,121
814,837

$1,065, 524
356, 577
1,366, 500
26,319,283
2,104,098
6,243,872
158,458
2,686,477
2,150,413
3,112,713
513,419
700,390
22,318,409
6,015,437
19,862, 206
2, 769,139
3,927,369
3, 949,148
1,462,867
4,651,141
19, 764, 758
5,753,916
4,649,477
11,898,198
8,852, 657
873,879
5,194,061
155,332
1,598,326
9,360, 512
399,946
41,664,049
2,357, 763
529,732
14,455,044
991,030

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.221 i
' 131
78
56
122
278
27
23
183
84
80
253

Oregon
P e n n s y l v a n i a . .„
Rhode I s l a n d . . .
S o u t h Carolina..
South D a k o t a . . .
Tennessee
Texas
..
Utah
Vermont
Virginia
Washington
West Virginia. _ .
Wisconsin
Wyoming
Total

:

14,802,479 I
334,959,954 i
36,423,489 i
10,679,782 |
6,206,626 |
22,548,694 j
67,805,086 ;
4,676,533 |
3,620,581
27,032,923 I
12,958,205 ;
21,360,803 j
44,551,846 ''
1,428,840 !

13,142 3,386,266,616 j

64
1,055
109
59
38
96
207
20
20
137
59
64
205
9

12,558,017
5, 222, 409
114, 754, 167
313,367,319
33,868,372
11, 775, 879
8, 705, 673
4,466,192
2, 678, 418
4,793,544
9, 063, 052
20,357,291 I
60,968,772 I 22, 450, 609
4,292,714 |
2,119,512
1, 586,862
3,389, 684
9, 851,334
20,951,999
4, 626, 525
11,480,676
6,611,418
19,367, 574
41,315,345
15, 659,882
859, 483
1,428,840

71, 604
286, 580
7,335, 608
10,494,876
198,613, 152
2, 656, 773
22, 092, 493
1,053, 745
221,739
4, 239, 481
71,663
18,579
2, 115,126
33,589
8,011
11,294,239
356,613 I
88, 060
38, 518,163
2,078,888 !
536, 997
2,173,202
61,393
10,443
1,802,822
44, 931
8,770
11,100,665 i
287, 657
98,199
6,854,151 s
166, 030
39, 984
12,756,156 |
621,866
353,356
25,655,463 I
1,035, 837
268,523
569,357 j
7,935
1,644

214,976
' 838,103
,
832,006
53, 084
25, 578
268, 553
,541,891
50, 950
36,161
189,458
126, 046
268, 510
767,314
6,291

10,470 3,150,663,538 11,198,694,172 1,951,969,366 i 138,056,542 I 36,732,390 { 101,324,152
I •

26 | 2, 244, 462
166 | 21,592,635
22 | 2,555,117
19
1,974,109
18
1,413,082
26
2,191,403
71
6,836,314
383,819
3
230,897
46
6,080,924
25
1,477, 529
16
1,993,229
3, 236, 501

!, 672

235, 603, 078

2,713,803
25,889, 144
2,951,363
2, 489,164
1,851,747
2, 664,420
8, 367,109
749,453
251, 572
7,438,148
2, 035,404
2,412,815
5,471,978

305, 518,240

1
No returns for Alaska.
s
Credit for payments of estate, inheritance, legacy, or succession taxes actually made to any of the several States, Territories, or District of Columbia. (Applies to estates of
persons dying after June 2, 1924, and prior to Feb. 26, 1926, limited to 25 per cent of Federal estate tax. Persons dying after Feb. 26, 1926, are allowed 80 per cent credit.)




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82

STATISTICS OF INCOME

The number of returns filed for the period from September 9, 1916,
to December 31, 1926, is as follows:
Historical comparison, by resident and nonresident decedents of number of returnsf
gross and net estate and tax, September 9, 1916, to December 81, 1926
Gross estate

Eeturns filed

Total

45,126
13, 876
15,119
14, 513
16, 019
14, 567

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..
Jan. 1, 1926-Dec. 31, 1926..

Resident
decedents

Nonresident
decedents

42,230
12, 563
13,963
13,011
14, 013
13,142

1,313
1,156
1,502
2,006
1,425

Resident
decedents

Total

\ 893,238,
1, 785, 641, 889 $107,596,891
3,014,072, 723 2,955,959,464 58,113,259
2, 804, 327, 3132, 774, 740, 672 29, 586, 641
2, 566, 521, 6982, 540,922,175 25, 599, 523
3,001, 088,953 2,958,363, 744 42, 725,209
3,407,923, 034 3, 386,266, 616 21, 656,418

Net taxable estate

Total

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...
Jan. 1,1926-Dec. 31,1926—

Resident
decedents

Nonresident
decedents

Tax
Nonresident
decedents

Total

NonResident resident
decedents decedents

i,251 $351,138,323 $5,377,928
$5, 509, 522,243 $5,, 407, 673, 531$101,848, 712 $356,516,
>
" ~~~ ~ "
1,704,974,496 1, 652, 832,089 52,142,407 120, 562,181 117,623,821 2,938,360
725, 536
1, 532,061, 390 1, 504, 621,046 27,440, 344 89,109,477 88, 383,941
488,265
1,395,815, 832 1,372,420,879 23,394,953 71,939,423 71,451,158
1, 658, 869,282 1, 621,008,326 37, 860,956 87,322,284 86,223,095 1,099,189
481, 050
1,972, 536, 751 1,951,969, 366 20, 567, 385 101, 805,202 101, 324,152

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.
C. K. NASH,

Acting Commissioner of Internal Revenue.
A. W. MELLON,

Secretary of the Treasury.







BASIC TABLES

83

84

STATISTICS OF INCOME

TABLE 1.—Individual returns—Distribution by States and Territories, showing
population and per cent of population filing returns; also number of returns, net
income, prior year loss, exemptions from normal tax, tax, average net income, and
average tax per return, and relative percentages
[Income returned for the calendar year ended Dec. 31,1925]

Population
as of July 1,
1925 (Bureau
of the Census estimate)

States and Territories

Alabama

_
__

._
,_

._.

Total

I.

Per cent

Amount

0.63

$130, 024, 575

0.59

$188,113

428,000
1, 880,000
4,180, 000
1, 040,000
1, 572, 000
238,000
514, 000
1, 264,000
3,102,000
292,000
508,000
7, 092,000
3,095,000
2, 420, 000
1,813,000
2, 508,000
], 900,000
787,000
1 560 000
4,144, 000
4, 284,000
2,611,000
1,791,000
3, 484,000
672,000
1, 371,000
77,000
452, 000
3, 600,000
384,000
11,162,000
2, 812, 000
64], 000
6, 470, 000
2, 294, 000
863, 000
9, 476, 000
679,000
1,804, 000
681,000
2,448,000
5, 212, 000
504,000
353, 000
2, 486, 000
1, 565,000
1, 638,000
2,846,000
229, 000

10,104
20, 597
305, 074
35, 808
74, 595
9,131
43, 293
76, 213
37, 410
9,306
12, 907
357, 448
80,300
50, 379
34,284
37, 315
40,695
19,444
66,152
221,530
188, 669
71, 291
16, 985
109,059
19, 239
35, 661
6,164
16,413
150,874
7,203 :
751,941
38, 740 !
11,715
224, 643
40, 825
32, 542
376, 923
29,123
15, 727
17, 086
34, 689
109, 448
16,101
9, 559
37, 507
78,030
35, 810
110,485
10,336

.24
.49
7.31
.86
1.79
22
1. 04
1.82
.90
.22
.31
8 57
1.93
1.20
82
.89
.98
.47
1.59
5 31
4.52
1.71
.41
2.61
.46
.85
. 15
.39
3.62
.17
18.03
.93
.28
5.39
.98
.78
9.04
.70
.38
.41
.83
2.62
.39
.23
.90
1.87
.86
2.65
.25

41, 382, 939
84, 474, 350
1, 490,419, 792
150, 363, 411
404,498, 337
54, 897, 972
200, 353, 699
649,932,382
177, 203, 659
41,465,375
40, 443, 781
1, 975, 436, 222
344, 266, 673
198, 735,930
141, 511,127
180, 217, 420
195, 585,488
97, 927, 563
362,484, 950
1,132, 289, 870
910,910,113
305,945,206
73, 750, 950
533,836,188
66, 825, 486
141,877, 975
19,661,369
70,117,771
943, 672,751
23,994,717
4, 903, 228, 994
161, 623, 754
35, 695,178
1,141, 453,071
219, 960, 990
132,022, 718
2, 031,305,849
160,955, 280
57, 661, 544
53, 971, 360
168,198,127
496,820,449
61,634,951
45, 857,160
170,257,017
272, 544,925
144, 777,469
418,618,008
33,481, 518

.19
.39
6.-81
.69
1.85
.25
.92
2.97
.81
.19
.18
9.02
1.57
.91
.65
.82
.89
.45
1.66
5.17
4.16
1.40
.34
2.44
.31
.65
.09
.32
4.31
.11
22.39
.74
.16
5.21
1.00
. .60
9.28
.74
.26
.25
.77
2.27
.28
.21
.77
1.24
.66
1.91
.15

26, 526
152, 460
4,069, 828
191, 834
231, 440
25, 718
19, 575
1, 449,131
293, 906

115,725,000

4,171, 051 ;

100. 00

21,894,576,403

100. 00

32, 321, 310

2,499,000

Alaska 2

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

Number

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

Net income *

Returns

26, 278

82,845
2, 595, 921
339,034
204,028
227, 230
128, 538
333,038
99, 960
365, 293
1, 201,441
794, 870
279,171
491,492
371,634
107, 863
104, 558
84, 698
125, 451
853,169
23,088
9, 507, 675
95,052
10,049
1,209,593
1,020,705
151,369
2, 021,006
246,112
161, 579
25,057
195,308
1,188, 257
28,143
45,504
119, 338
332,167
21,974
471, 525
9,044

1
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
Alaska included in the State of Washington.




85

STATISTICS OF INCOME

TABLE 1.—Individual returns—Distribution by States and Territories, showing
population and per cent of population filing returns; also number of returns, net
income, prior year loss, exemptions from normal tax, tax, average net income, and
average tax per return, and relative percentages—Continued
Exemptions from normal tax

States and Territories

Alabama
Alaska 1
Arizona
Arkansas
_
California
Colorado
Connecticut
Delaware
District of ColumbiaFlorida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa.
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire New Jersey
New Mexico
New York
__
North Carolina._
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
_
South Carolina..
South Dakota
Tennessee
Texas
„
Utah.
Vermont
Virginia..
Washington
West Virginia
Wisconsin
Wyoming
Total
1

Personal
exemption

$81,987, 266

.
_.
i
!
i
!
:

_

_

_
_
_.'
|
|
__J
|
I
\

9 977 Q

$106, 705

$1,773,144

28,506, 972
65, 968,851
882,167,092
107,497,122
213,809,434
25,653,957
114,270,540
230,977, 598
117,623, 762
31,361,756
38,645,347
1,025,183, 565
240,054,336
148,850,758 .
104,050,942
113,481,099
119,949,095
58, 354, 505
197,603,671
629,956,053
516,815,612
212,226,534
55,544,799
330,176, 723

3,964,023
8,298,091
218,298,569
21,763,499
92,786,327
18,193,674
24,104,182
48,695,611
20,485,684
12,569,347
2,549,157
294,233,784
43,602,417
26,448,610
11,026,423
31, 503,510
25,268,065
19,171,366
56,492,792
236,737,080
143,124, 594
47,296,063
6,904,867
87,095,963
4,938,329
12,883,726
1,309,608
15,421,632
148,254,385
1,971,669
853,891,546
26,782,547
1,784,875
203,116,136
19,781,761
13,602,468
372,711,942
35,974, 589
6, 902, 769
2, 353, 688
23,172,474
54,983,718
8,359,688
8,600,514
26,729,490
24, 614,769
25,544,053
55, 727,381
2, 319,245

26, 907
72,138
1,027,060
253,591
636,720
63,179
225,284
265,223
97,525
16,734
2,794
1,891,376
504,447 '
99,269
77,381
400,866
239,067
98,086
323,784
1,261,361
615,032
318,990
45, 585
938,220
35,747
72,884
6,006
30,159
853,406
12,080
7, 799,781
159,651
3,684
1,813, 352
268,233
160,932
2.794,298
' 198,132
21, 928
31, 522
112,227
623,707
15, 533
42, 074
201,435
245,467 •
293,083
231,896
16,038

871,176
557,376
39, 769, 760
2,744,832
17,285,912
2,259,888
6,190, 320
32,230,810
3,254,736
491,928
2,024
82,581,177
12,391,272
2,988,568
2,171, 736
2,854,776
4,064,368
5,200,308
15,614,464
61,277,664
47,389,912
5,176,376
386,512
26,244,064
504,384
3,209,688
266,568
1,243,680
34,593,416
5,176
318,988, 608
1,372,712
3,880
41,247,072
20,157, 264
923, 928
103,609,882
8,140,480
86,680
8,016
1,823,328
8,433,936
706,996
1,471,376
3,022,056
2,781,616
2,242,168
9, 597,448
55,880

25,651,179 j

940,569,341

55,750, 593
112,569,609
16,297,012
47,464,277
446,932, 350
21,577,230
2,172,205,656
126,436,029 j
39,354,255 |
664,834,086
130,648,384
93,151,918
1,110,353,289
86,092,757
50,759, 593
55, 586,334
106,990,947
318,427,580
51,822,234
28,089,822
119,131,583
208,168,049
106,423,784
338,584,495
29,231,008 '

! 12,227,600,263 | 3,464,624,648

Alaska included in the State of Washington.




Dividends

Interest on ; Capital net
Government '• gain from
obligations sale of assets
held for
not wholly
more than
exempt
two years
from tax

86

STATISTICS OF INCOME

TABLE 1.—Individual returns—Distribution by States and Territories, showing

population and per cent of population filing returns; also number of returns, net
income, prior year loss, exemptions from normal tax, tax, average net income, and
average tax per return, and relative percentages—Continued
Tax

States and Territories
Amount
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 HampshireNew Jersey
New Mexico
New York
North 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

Alaska included in the State of Washington.




; Per cent

Averaee Average
ne\Vincogme
per return

$2,326,213 i

0.32

544,953 j
1,434,504 !
37,127,167 i
2,840,926 i
13, 533,997 i
2, 780,200 !
5, 718,046
28,857,801
3, 529,883
944,053
170,912
64,791,507 i
7, 508, 733
3,111,096
2,222,306
3,299,792 |
3,850,206
2, 718,658
11,623,229
41,052,088
33,263,014
6,125,915
989.451
14,246,816
580,196
1, 732, 535
178,361
1,218,822
32,383,155
178,762
252,157,834
3,178, 767
162, 589
30,321,360
6,897,119
1, 787,992
73,364,345
5,817, 977
430,879
192,460
3,125,603
9, 766,688
660,497
919,959
2,981,412
2, 717,102
2,133,510
6, 799, 312
256,481

.07
.20
5.05
.39
1.84
.38
.78
3.93
.48
.13
.02
8.82
1.02
.42
.30
.45
.52
.37
1.58
5.59
4.53
.83
.13
1.94
.08
.24
.02
.17
4.41
.02
34.33
.43
.02
4.13
.94
.24
9.99
.79
.06
.03
.43
1,33
.09
.13
.41
.37
.29
.93
.03

4,095. 70
4,101.29
4,885.44
4,199.16
5,422.59
6,012.26
4,627.85
8,527.84
4,736.80
4,455.77
3,133.48
5, 526. 50
4,287.26
3,944.82
4,127. 61
4,829. 62
4,806.13
5.036.39
5,479.58
5,111.23
4,828.09
4,291. 50
4,342.12
4,894.93
3,473.44
3,978. 52
3,189. 71
4,272.09
6,254. 70
3,331.21
6,520. 76
4.172.01
3,046.96
5,081.18
5,387.90
4,056.99
5,389.18
5, 526. 74
3.666.40
3,158. 81
4,848.75
4, 539. 33
3.828.02
4,797.28
4,539. 34
3,492.82
4,042.93
3, 788. 91
3,239.31

| 734,555,183 I

100.00

5,249.16 |

$4,948.04

Per cent
of population
filing
returns

$88. 52

1.05

53.93
69.65
121. 70
181.43
304.48
132.08
378. 65
94.36
101.45
13.24
181. 26
93.51
61.75
64.82
88.43
94.61
139. 82
175.70
185.31
176. 30
85.93
58.25
130.63
30.16
48.58
28.94
74.26
214. 63
24.82
335.34
82.05
13.88
134.98
168. 94
54.94
194.64
199. 77
27.40
11.26
90.10
89.24
41.02
96.24
79.49
34.82
59.58
61.54
24.81

2.36
1.10
7.30
3.44
4.75
3.84
8.42
6.03
1.21
3.19
2.54
5.04
2.59
2.08
1.89
1.49
2.14
2.47
4.24
5.35
4.40
2.73
.95
3.13
2.86
2.60
8.00
3.63
4.19
1.88
6.74
1.38
1.83
3.47
1.78
3.77
3.98
4.29
.87
2.51
1.42
2.10
3.19
2.71
1.51
4.99
2.19
3.88
4.51

176.11 |

3.60

79.34

87

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
lax, 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 year ended Dec. 31, 1925]

Income classes

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
$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 $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.

| N u m b e r of
returns

83,519
14, 659
507, 846
564,146
415, 895
426, 633
475, 240
272, 047
163,718
416, 678
11,213
163,208
5, 042
116,454
3,162
86, 285
2,313
63, 367
1,937
50, 671
39, 403
31,978
26,764
22, 240
18, 786
62, 676
34, 932
21, 922
24, 732
13,067
7,868
5,108
3. 586
2, 507
1,889
4,759
1,758
537
562
330
340
139
104
43
29
15

4,171, 051

Net income l

$50, 296,633
8, 008,905
802, 761, 616
971, 839, 892
1, 031, 080,141
1, 016, 889, 742
1, 672, 459,471
975. 055, 948
712,147, 878
1,876, 339, 986
60. 576, 623
893, 404,153
32, 477,900
753, 476, 682
23, 593, 436
644, 800, 884
19, 582,188
537, 060,149
18, 381,155
480. 498, 842
412, 787, 736
367, 265, 272
334, 029,168
299, 798, 352
272,170, 59.0
1,080,491,691
778, 355, 570
598, 561, 777
851,560,311
582,117,196
429, 704, 060
330, 006,749
268, 229, 241
212, 348, 581
178, 659. 654
572, 859, 982
302, 507, 030
205,927, 937
146, 865. 250
192, 759,080
147,014,577
207,431,183
119,936,340
128,442,670
73, 216, 814
69, 015, 571
51, 004, 371
39, 394, 563
61,382,863
21, 894, 576,403

Prior year Exemptions from normal tax
loss deduction from
net income
Personal
for net
Dividends
exemption
taxable income

$430, 604
471, 414
484, 039
249,820
551, 838
131, 870
468,929
135, 992
413, 698
140, 420
720,419
707, 621
697, 644
718, 218
618,086
2, 469, 605
2, 348,117
2, 261, 943
2,443, 741
1,890,250
1, 500,740
1,173,676
510,146
477, 542
305, 099
1,149,104
1, 246, 236
1,102, 654
1, 583, 366
2,031,453
402,999
1,305, 613
1,040, 656
129,105
8,673

32, 321,310

$226,179, 419
819,267
1, 419, 204, 876
826, 267,240
1, 543,174, 368
640, 502, 545
1, 925, 567,498
654, 697, 266
728, 266,463
1, 378,103, 820
47, 251, 710
581, 358, 771
17, 567, 975
417,123, 931
10, 028, 526
309, 525, 048
6, 873, 522
224, 368, 438
5, 574,135
178, 259, 933
135,616, 259
109, 786, 246
91, 551, 020
76, 047,377
63, 500,176
210,192, 291
114,998,072
71,494, 857
79, 591, 800
41, 547, 439
24, 751,258
15, 754, 031
11,089,345
7, 723,427
5, 739,114
14,181, 562
5,053,125
2,634,966
1,462,039
1, 552,176
824, 008
913,430
343,992
280,952
105, 050
74,100
38, 400
24, 200
14, 800

$9, 295,188
2, 040, 755
34,179, 644
11, 726,010
56,380, 057
30, 318, 016
76,117,118
40,198,065
82, 926, 772
76, 075,167
24, 578, 737
40, 201, 340
22,112, 881
42, 669, 641
19, 024,934
47,023,142
17, 626, 564
44, 821, 701
16, 982, 934
46, 247, 567
62,374, 219
60, 740,194
58,355, 702
59, 551,118
51, 569,687
236, 897,008
202,381,340
167, 527,182
259,925, 906
190,855,114
147, 849,018
119,115, 777
96,225, 221
81, 682, 935
67,661,235
225,871,866
120,461,802
78, 509, 745
53, 371,167
67, 801, 285
51,319,472
81,150, 782
45,276, 334
33, 898, 703
21, 732, 656
9,901,870
19, 009, 510
14,061,321
39,000, 246

12, 227, 600, 263

3,464,624,648

J
Capital net gain from sale of assets held for more than two years is included in net income, but capital
Del loss from sale of assets held for more than two years and prior year loss are not deducted.
'•> Nontaxable. Specific exemptions exceed net income.




88

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

Income classes

U n d e r $1,000 i
U n d e r $1,000
$1,000 to $2,0001
$1,000 to $2,000
„
$2,000 to $3,000 i
$2,000 to $3,000
$3,000 to $4,000 i
$3,000 to $4,000
__
$4,000 t o $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 a n d over

Total
!

Capital
Interest on
net gain
Governfrom sale
ment obligations not of assets
held for
wholly
more than
exempt
two years
from tax

Tax before deducting tax credits

Normal tax

Tax on
capital net
gain 12H
per cent

Total

$90,165

$90, 165

2, 246, 868

2, 246, 868

5,002, 647

5, 002, 647

4, 331, 884

4, 331, 884

6, 600, 730

940, 569,341

4. 802, 367

4 718 502

25, 651,179

4, 729, 261

4, 802, 367

$9," 270," 628"
19, 708, 208
28, 411, 440
32, 820, 632
32,670,616
25,326, 456
25,961,916
102, 054, 640
66, 604,192
53,531,880
44, 268,184
64,150,928
59,883, 592
82,919,920
56,447, 274
70, 630,946
39, 595, 200
51,834, 816
24,846,128
23, 218, 704
124," 684" 26,413,041

4, 323, 922

4, 729, 261

$778, 780
720, 859
730,284
620 468
674,881
2, 669, 908
2, 420, 478
1,793,980
2, 800, 069
1,970, 000
1, 460, 415
1, 055,383
896, 508
667, 801
741, 823
1, 856, 632
1,017,846
446, 518
218, 526
411, 813
730,103
323,395
208,147
149, 543
16, 328
2,496
143,511

6. 600, 730

4, 323, 922

4.718.502

4, 949,875
4,644,312
4, 517, 590
4, 540, 895
4, 487, 874
4, 405, 689
20, 372, 519
16, 994, 696
13,936,672
20, 938, 212
14, 276, 587
10, 070,175
7,305, 236
5, 843, 762
4, 567, 226
3, 683,123
11, 089,101
5, 594, 589
3, 662, 816
2,373, 438
3,087,899
1, 884, 002
2,322,951
1, 057, 047
1,169, 293
747,996
401.297
398, 222
184, 670
6,053

$193,169
477,256
661,811
772, 806
932, 249
7, 592, 873
11, 905, 573
14, 648, 071
30, 485, 779
28, 261, 355
25,187, 006
22,193. 133
20,378, 941
18,169, 540
16, 011,145
57,154,285
33,473,011
23, 247, 285
15,990,805
21, 254,441
14, 877,853
22,369, 662
11,479,714
10,271,318
6,394,126
3,230, 789
5,118, 858
3,168, 749
6,951, 567

216, 360,163

432,853,170

Nontaxable. Specific exemptions exceed net income.




Surtax

4, 949, 875
4,837,481
4,994. 846
5, 202, 706
5. 260. 680

i

5, 337,'938

$1,158, 826
2, 463, 401
3, 551, 430
4,102, 498
4, 083, 827
3,165, 807
3, 245, 252
13,006, 830
8,325, 524
6, 691, 485
5, 533, 523
8, 018, 866
7.485, 449
10,114,990
7, 055,909
8, 828, 868
4,949, 400
6, 479,352
3,105, 766
2, 902, 338
3,301,630

27,965,392
! 28.900.269
28, 584, 743
52, 582, 817
45, 001, 343
38,808,611
33, 600, 867
30, 306, 530
25. 902, 573
22, 939, 520
81,250,216
47, cm, 124
33, 601, 586
23,897, 766
32,361, 206
24, 247,304
34, 807, 603
19, 592, 670
20, 269, 479
12, 091, 522
10,111,438
8, 622, 846
6, 255, 757
10, 259, 250

117, 570,971

766, 784, 304

.

89

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
I n c o m e classes

U n d e r $1,000 K
U n d e r $1,000
$1,000 t o $2,000 1
$1,000 t o $2,000
$2,000 to $3,0001
$2,000 to $3,000
$8,000 t o $4,000 i
$3,000 to $4,000
$4,000 t o $5,000 i
$4,000 t o $5,000_._
$5,000 to $6,000 i
$5,000 to $6,000
$6,030 to $7,0001...
$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 $10,0001
$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 t o $500,000
$500,000 t o $750,000
$750,000 to $1,000,000
$1,000,000 t o $1,500,000
$1,500,000 t o $2,000,000
$2,000,000 t o $3,000,000
$3,000,000 t o $4,000,000
$4,000,000 t o $5,000,000
$5,000,000 a n d over

Nontaxable.

amount
per return

Bate of
tax on net
income
(per cent)

$68, 557

$4. 68

$0.86

' " § . " 02

"""."18

1,193, 225

"3,~869,~422"

8.93

"""."37

1,029,206

3, 302, 678

12. Ii

"Mi

1,577,194

~5,"623,~536

12.06

.27

950, 408

3, 373, 514

20.67

.38

1, 031,~764

3," 697," 497

31.75

~.~49

845,742

3,9567625"

45. 86

.61

770, 531

3,947, 971

62. 30

.74

82.37
4,173, 570
4,151,055
105. 35
4,349, 288
136. 01
4,562, 896
170. 49
•4,633,767
208. 35
4,721,786
251. 35
400. 31
25, 089, 939
763. 29
26, 663, 221
1, 234. 04
27,052,653
50,190,461
2,029. 37
43,445, 578
3,324. 83
37, 747, 828
4, 797. 64
32, 727,793
6,407.16
29, 605, 545
8, 255. 87
25,299,318
10,091. 47
22,462, 296
11,891.10
79,471,792
16,699.25
46, 348, 967
26, 364. 60
33,108,484
35, 677. 25
23,601,368
43, 950. 40
31,738,794
56, 474. 72
23, 983,188
72,676. 33
34, 313, 422 100, 921. 83
19, 360, 766 139, 286. 09
20,053,458 192, 821. 71
12, 083, 276 281,006. 41
10,108, 613 348,572. 86
8,112,811 540, 854. 06
6, 250,186 694,465.11
10, 259,177 1,465,596.71

.87
1.01
1.18
1.37
1.55
1.73
2.32
3.43
4.52
5.89
7.46
8.78
9.92
11.04
11.91
12.57
13.87
15.32
16.08
16.07
16.47
16.31
16.54
16.14
15. 61
16.50
14.65
15.90
15.86
16.71

-...

.
_
...

776, 305
686,426
645,558
639,810
626,913
616,152
2,875,453
2, 237,048
1,532,090
1,921,080
1,071,460
679,410
459,062
340, 525
248,343
182,302
476,211
188, 422
101, 695
49,835
153,631
32,288
33, 279
13, 258
10,164
5, 963
",825
1, 332
811
73

Specific exemptions exceed net income.




Average;

A mount

'"l,"704,"087'

$21, 608
"542," 78l"

24, 570,183

Total.
:

25 per cent
12 H Per
of tax on ! cent on
earned net j capital net
income
loss

Net tax

$471,276
484,305
381,373
414,012
360, 460
354, 912
294, 922
1, 302, 213
855, 735
391,407
246, 563
468, 781
231,828
460, 902
218, 646
205, 857
2,283
508,703
4,760
7,658,

734,555,183

176.11

3.35

90

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, 1925]
Returns

Simple distribution

Income classes

Number in Per cent
each class of total
98,178
1,071,992
842,528
747, 287
580,396
174, 421
121,496
89,447
65. 680
52, 608
39, 403
31,978
26, 764
22, 240
18, 786
62, 676
34,932
21, 922
24,732

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-.
$1,000 000 to $5,000 000..
$5,000,000 a n d over
Total




2.35
25.70
20.20
17.92
13.91
4.18
2.91
2.15
1.58
1.26
.95
.77
.64
.53
.45
1.50
.84
.525
.593
.313
.188
.122
.086
.060
.045
.114
.042
.022
.013
.014
.008
.008
.003
.002
.001
.0004
. 0003
.0002
.0001

13, 067

7,868
5,108
3, 586
2,507
1,889
4,759
1, 758
928
537
562
330
310
139
104
43
29
15

9
! 4,171,051

I

100.00

I

Cumulative distribution over class
below
Number
4,171,051
4,072,873
3, 000,881
2,158,353
1,411,066
830, 670
656, 249
534,753
445, 306
379, 626
327, 018
287, 615
255, 637
228, 873
206, 633
187, 847
125,171
90, 239
68,317
43, 585
30, 518
22, 650
17,542
13,956
11, 449
9, 560
4,801
3,043
2,115
1,578
1,016
686
346
207
103
60
31
16
7

Per cent
of total
100.00
97.65
71.95
51.75
33.83
19.92
15.74
12.83
10.68
9.10
7.84
6.89
6.12
5.48
4.95
4.50
3.00
2.160
1.635
1.042
.729
.541
.419
.333
.273
.228
.114
.072
.050
.037
.023
.015
.007
.004
.002
.001
.0006
.0003
.0001

Cumulative distribution under class
above
Number
98,178
1,170,170
2,012, 698
2, 759, 985
3,340,381
3, 514, 802
3,636,298
3, 725, 745
3, 791,425
3, 844,033
3, 883, 436
3,915,414
3, 942,178
3, 964, 418
3,983, 204
4,045, 880

4, 080, 812
4,102,734
4,127,466
4,140, 533
4,148,401
4,153, 509
4,157,095
4,159, 602
4,161,491
4,166, 250
4,168,008
4.168, 936
4.169, 473
4.170, 035
4,170,365
4,170, 705
4,170, 844
4,170, 948
4.170, 991
4.171, 020
4,171,035
4,171, 044
4,171, 051

Per cent
of total
2.35
28.05
48.25
66.17
80.08
84.26
87.17
89.32
90.90
92.16
93.11
93.88
94.52
95. 05
95. 50
97.00
97.84
98. 365
98.958
99. 271
99. 459
99. 581
99. 667
99. 727
99. 772
99.886
99. 928
99. 950
99. 963
99. 977
99. 98o
99. 99.99. 996
99. 998
99. 999
99. 999 .
99. 999
99.999
100. 00

91

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—Con.
Net income l
Simple distribution

Income classes

Amount in
each class
U n d e r $1,000
$1,000 to $2,000..$2,000 to $3,000.. _
$3,000 to $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

J
j
I
!
I
i
I
|
I
j
.J
J
!
;
'
I

;

I
j
!

$70,000 to $80',000
i
!
$80 000 to $90,000
$90,000 to $100,000
i
$100,000 to $150.000
I
$150,000 to $200,000
•
$200,000 to $250,000
j
$250,000 to $300,000
j
$300,000 to $400,000
!
$400,000 to $500,000
i
$500,000 to $750,000
j
$750,000 to $1,000,000 .. i
$1,000,000 to $1,500,000.. J
$1,500,0001; o $2,000,000..-|
$2,000,000 to $3,000,000.- _ i
$3,000,000 to $4,000,000._.I
$4,000,000 to $5,000,000... i
$5,000,000 and over
I
Total

$58,305,538
1, 774, 601, 508
2,047, 969,883
2,647,515,419
2, 588,487,864
953, 980, 776
785, 954, 582
668, 394,320
556,642,337
498,879, 997
412,787,736
367,265,272
334,029,168
299,798,352
272,170,590
1,080,491,691
778,355,570
598,561,777
851,560,311
582,117,196
429, 704,060
330,006, 749

268,229,241
212,348, 581
178, 659, 654
572. 859, 982
302, 507,030
205,927,937
146, 865,250
192, 759,080
147, 014, 577
207, 431,183
119, 936, 340
128, 442, 670
73, 216,814
69,015, 571
51, 004, 371
39, 394, 563
61, 382,863

I 21,894,576,403

Per cent
of total

Cumulative distribution
over class below
Amount

| Per cent
of total

0.27 $21,894,576,403 i
8.11 21,836,270,865 I
9.35 20,061,669,357 i
12.09 18,013,699,474 I
11.82 15,366,184,055 ;
4.35 12,777,696,191 :
3. 59 11,823,715,415
3.05 11,037,760,833 :
2.54 10,369,366,513
2.28
9,812,724,176 :
1.89
9,313,844,179
1.68
8,901,056,443 :
1.53
8,533, 791,171
1.37
8,199,762,003
1.24
7,899, 963, G51
4.93
7,627, 793.061
3.56
6,547,301, 370
2.73
5, 768,945,800
3.89
5,170,384,023
2.66
4,318,823,712
1.96
3,736,706,516
3.51
3,307,002,456
1. 23
2,976,995,707
.97
2,708,766,466
.82
2,496,417, 885
2.62
2, 317, 758,231
1.38
1,744,898,249
.94
1,442,391,219
.67
1,236,463,282 j
.88
1,089,598,032
896,838,952
749,824,375 :
.' 94
542, 393, 192 i
.55
422,456,852 i
.58
294,014,182
.33
220, 797, 368
. 32
151,781,797
'.23
100,777,428 !
. 18
61,382,863 |
.28

100. 00
99.73
91.62
82.27
70.18
58.36
54.00
50.41
47.36
44.82
42.54
40.65
38.97
37.44
36.07
34.83
29.90
26.34

23.61
19.72
17.06
15.10
13.59
12.36
11.39
10.57
7.95
6.57
5.63
4.96
4.08
3.41
2.47
1.92
1.34
J.01
.69
.46
.28

Cumulative distribution
under class above
Amount
.,538
1,832,907,046
3, 880, 876, 929
6, 528,392,348
9,116, 880, 212
10,070, 860,988
10,856,815, 570
11,525,209,890
12,081,852,227
12,580, 732, 224
12, 993, 519,960
13,360,785,232
13,694,814,400
13, 994, 612, 752
14,266, 783,342
15,347,275,033
16,125,630,603
16, 724,192,380
17, 575, 752,691
18,157,869,887
18, 587,573,947
18,917, 580, 696
19,185, 809,937
19,398,158, 518
19, 576,818,172
20,149, 678,154
20,452,185,184
20,658,113.121
20, 804, 978, 371
20, 997, 737,451
21,144, 752,028
21, 352,183,211
21,472,119, 551
21, 600, 562,221
21, 673, 779,035
21, 742, 794, 606
21, 793, 798,977
21,833, 193,540
21,894,576,403

Per cent
of total
0.27
8.38
17.73
29.82
41.64
46.00
49. 59
52.64
55.18
57.46
59.35
61.03
62.56
63.93
65.17
70.10
73.66
76.39
80.28
82.94
84.90
86.41
87.64
88. 61
89.43
92.05
93.43
94.37
95.04
95.92
96.59
97.53
98.08
98. 66
98.99
99. 31
99.54
99. 72
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.




92

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—Con.
Tax

Income classes

Simple distribution
Amount in
each class

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




$68,557
1,704,087
3,809,422
3, 302,678
5,023,536
3,373,514
3,697,497
3, 956,625
3,947, 971
4,173,570
4,151,055
4,349,288
4,562,896
4,633,767
4, 721,786
25,089,939
26,663,221
27,052,653
50,190,461
43,445,578
37,747,828
32, 727,793
29,605,545
25,299,318
22,462,296
79,471, 792
46,348, 967
33,108,484
23,601,368
31, 738, 794
23, 983,188
34,313,422
19, 360, 766
20, 053,458
12, 083,276
10,108,613
8,112,811
6,250,186
10,259,177
I 734,555,183

Per cent
of total !

Cumulative distribution over class below
Amount

! Per cent
I of total

Cumulative distribution under class above
Amount

0.01 $734,555,183
100.00
$68,557
.23 734,486,626
99.99
1,772,644
.52 732, 782, 539
99.76
5,582,066
.45 728, 973,117
99.24
8,884, 744
.68 725, 670,439
98.79
13, 908, 280
98.11 | 17,281,794
.46 720,646,903
97.65
.50 717,273,389
20, 979,291
97.15
.54 713,575,892
24, 935,916
96.61
.54 709, 619,267
28,883,887
96.07
.57 705,671,296
33,057,457
95.50
.56 701,497,726
37,208,512
94.94
.59 697,346,671
41,557,800
94.35
46,120,696
.62 692,997,383
93.73
50, 754,463
.63 688,434,487
93.10
55,476,249
.64 | 683,800,720
80,566,188
3.42 | 679,078,934 j 92.46
653,988,995 j
89.04 107,229,409
3.63
3.68 627,325,774 j 85.41
134,282,062
600,273,121 j
81.73 184,472,523
6.83
550,082,660 |
74.90 227,918,101
5.91
506,637,082 j 68.99 265,665,929
5.14
468,889,254 I
63.85 298,393,722
4.46
436,161,461 | 59.39 327,999,267
4.03
406,555,916 I
55.36 353,298,585
3.44
381,256,598
51.92 375, 760,881
3.05
48.87 455,232,673
10.82 358,794,302
279,322,510
38.05 501,581,640
6.31
232,973, 543
31.74 534,690,124
4.51
199,865,059
27.23 558,291,492
3.21
176,263,691
24.02 590,030,286
4.32
144,524, 897
19.70 614,013,474
3.27
120, 541, 709
16.43
4.67
86, 228,287
11.76 667,687,662
2.64
66, 867, 521
9.12
687,741,120
2.73
46, 814,063
6.39
699,824,396
1.65
34, 730, 787
4.74
709, 933,009
1.38
24, 622,174
3.36
718,045,820
1.11
16, 509,363
2.25
724,296,006
.85
10,259,177
1.40
734,555,183
1.40
100. 00

Per cent
of total
0.01
.24
.76
1.21
1.89
2.35
2.85
3.39
3.93
4.50
5.06
5.C5
6.27
6.90
7.54
1,0.96
14.59
18.27
25.10
31.01
36.15
40.61
44.64
51.13
61.95
68.26
72.77
75.98
80.30
83.57
88.24
90.88
93.61
95.26
96.64
97.75
98.60
100.00

93

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, 1925]

States and Territories

I Joint returns of husbands
and wives, with or without
dependent children, including husbands whose wives,
though living with them,
filed separate returns
Number of
returns

Alabama.
__
Alaska 2_
Arizona
Arkansas...
California
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 Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina...
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming

14, 796
4,400
12, 832
149,058
17,080
33, 962
3,966
17,415
42, 329
21,376
5, 413
6,926
176, 201
42,093
25, 347
17, 877
19, 412
19,018
10, 224
33, 998
99,454 i
86,293 !
38,675 I
10,030
58,170
9,153
20, 272
2, 426
7, 598
76, 632
3, 734
356, 905
23, 604
6,577
119, 633
25,156
14, 769
185, 971
13,960
8,251
11,126
19, 556
53,319
8,907
4,816
19,382
30, 457
17,105
64,110
5,125

Total..

I 2,074,849 I

1

Net income i

19, 630,939

Men—Heads of families

Number
1
of returns Net income
1,602

20,280, 461
61, 899,030
939, 813, 370
94,282,945
241, 652, 543
33, 310, 249
115,699,945
473, 853, 547
126,003, 777
27, 305, 566
23,830,701 j
1,257,914,477 i
235,692,553 I
130,254,015 i
95,914,839 i
118,127,442 !

568
891
19,893
3,604
6,703
1,007
1,711
3,818
2,349
533
481
19,291
5,817
3,406
2,439
3,019
2,731
80,433,849 ;
1,568
62,798,395 !
5,266
227,049,722
670,125,597 :
20,134
581,351,771 !
8,950
207,251,797 '
3,736
53,079,466 j
1, 366
355,109,802 I
6,608
41,568,187 !
1,253
99,175,458 j
2, 555
9,380,367 i
310
42,842,922 !
1,649
618,113,988 |
9,273
13,134,263 j
400
2,995,073,253 l
51, 569
115,440,112 !
1,971
24, G32, 044 j
488
765,251,232 !
15, 728
161,574,112 !
2, 021
84,281,787 j
2,355
1,266,708,736 '< 26, 210
97,242,282 \
2,927
37,951,017 !
1,528
41,630,627 j
251
117,294,341 !
2,267
214,377,850 j
6, 050
43,200,720 ]
1,019
29,071,533 •
647
112,542,169 !
3, 255
119,275,644 j
4,535
93,439.152 I
2,685
285,467,999 I
5,322
21,368,777 |
380

13,772,705,370 I 274,139

1,773

1, 738, 691
3, 633, 725
69,973, 349
10,401, 543
24, 364,634
3, 528,473
8,071, 842
23, 529,452
9,069, 712
1, 556,323
1, 340, 734
87, 438, 689
19, 338,930
10, 236,831
7,075, 505
11,178,944
10, 397, 652
5, 332, 848
21,347,560
68,026, 726
37, 386, 937
13, 733, 706
4, 549, 588
25, 382, 885
3, 386, 434
7,914, 559
889, 905
4, 786,102
45,311,315
1,153, 781
250, 586, 549
8,458,169
1, 462, 867
59,171,108
8,418,175
7, 426, 297
116, 883,117
9,969, 793
4, 339,223
916, 024
9, 280, 380
20, 500,808
2, 881, 214
2, 449, 021
11,052,452
11, 934,128
8,867, 052
18,975, 926
1, 291,826
1,103, 331, 277

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.
;
Alaska included in the State of Washington.
36474—27

7




94

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—Continued
Women—Heads of
families

All other—Men

All other—Women

States and Territories
Number
Number
! Number of I
1
Net income J ! of returns Net income
of returns Net income
Alabama
Alaska2
Arizona
Arkansas
California
C olorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
M assachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming

493

._

Total.

$2, 358, 543

7,197 j

$21,875,271

1, 581

15, 546, 975

205
285
8, 032
1,209
1,792
284
1,987
2,189
866
320
151
4,181
1,460
1,112
785
1,285
982
428
1,727
8,648
2,347
768
465
2,360
313
728
78
452
5,323
144
20, 587
565
106
3,746
951
768
8,929
800
508
116
575
2,390
270
209
1,108
1,249
668
1,524
64

647, 423
1, 090,304
34, 558, 219
3, 743, 952
7, 704, 589
1,055, 292
6, 290, 579
12, 743,652
3, 005. 242
1, 371, 078
440, 586
24,429, 972
4, 763, 320
3,240, 260

3,588
5,100
88, 699
10,497
21,499
2,579
8,151
18, 272
8,272
1,571
4,041
119,297
24, 767
15, 438
9,747
9,560
9,059
4,356
15, 598
51,678
72,421
21, 403
3,585
31, 623
7,378
8,500
2,816
4,292
39,984
1,999
212,633
8, 566
3,692
60, 512
8,990
11,626
113,654
6,852
4,031
4,470
8,137
26, 501
4,703 j
2, 517
9,576
28,861 I
12.782 |
28,085 !
4,164 !

8, 961, 603
12,688,471
253, 703, 500
27, 468, 948
66, 707,420
8, 384, 739
27, 296, 671
81, 824,391
23, 474, 719
4, 843, 993
8, 265,072
389, 911, 548
58,825, 219
36,314, 330
24,339, 204
28, 970,401
28,152,199
13, 922,414
56,839, 620
180,925,377
189,170, 746
55, 074, 343
9, 452,829
89, 669,011
17,891,638
21,895,712
6, 262, 245
11, 331, 909
140, 752,394
4,449, 614
816, 643,955
21,127, 969
7, 622, 281
176, 779, 080
28,104,766
27,153, 728
367, 777,915
24,639,795
9, 507,875
8,773,411
24,356,306
78. 037, 045
10. 348, 737
6,854, 880
27, 042, 553
63, 399, 334
30,193,461
69, 389, 253
9, 061,983

512
1,181
31, 503
2,852
7,896
978
12, 726
7,160
3,577
1, 206
607
27, 275
5,076
4,476
2,871
3,117
3,386
2,132
7, 297

1, 722,197
3,408,005
118, 562, 735
9, 212, 238
37, 742,176
4, 584, 431
32, 929, 592
31,331, 826
9,181, 628
4, 342, 743
1,295, 752
119, 443, 966
14, 534, 935
13, 732, 787
8,199, 689
11,0C0, 932
11, 486, 563
8, 601, 267
31,801,331
112,360,051
48, 592, 366
16, 805, 687
3,158,967
30, 240,013
2, 234, 043
7, 572,919
785, 087
6, 849, 917
63, 038,031
959,402
412,851,392
9, 327, 669
1,356,635
68, 900, 650
10, 806,103
7,387, 339
137, 594, 995
16, 463, 660
2, 970,167
1,982,766
9, 703, 519
23, 741, 514

96, 562

2, 282, 294
4,330,978
3,921,751
1, 656, 519
7,121, 538
26,145,126
14, 229, 260
3,168, 522
1, 524,626
9, 585, 516
838, 418
2,387, 263
352, 754
1, 510, 628
22,150,694
427,428
98, 740, 483
2. 418, 357
299, 289
16,161, 753
3,288,035
2, 370, 591
41, 429, 369
3, 302,998
1, 312, 694
351, 238
2,110,299
8, 840, 799
796, 210
673, 695
3,761,110
4,115,132
2,326, 607
5, 030, 285
252, 359

406, 657, 629 ! 1,193, 379

29,619
14, 644
5,029
1,130
8,090
920
3,083
282
1,880
14, 251
465
87, 032
3,354
744
18, 503
2,786
3,416
1,115
1,030
3,136
7,556

863
1,120
3,299
6,182
2,111
9,388
417

2, 387,609
4,911,307
10, 306, 531
15, 006, 954
6, 318,910
26, 039,018
916,117

3, 716, 459,878 392,186

1, 540, 291,106

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
Alaska included in the State of Washington.




95

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—Continued
Wives making separate
returns from husbands

Community property
income

States and Territories i —
! Number
! of returns Net income *

Number
of returns,; Net income

Alabama
Alaska 2
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana _.
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire _
NewT Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota

!
j
j
!
j
|
j
I
J
j
;
j
i
!
_|
j
j
!
!
|
!
j
j
|
j
!
\

Tennessee
Texas
..

j
>

Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Total

j
!
!
j
'
i
i
i
I
i
j

j

2,445 j
970
263
271
11,203
1,087
600
565
922
1,524
736
2,266
11,997
4,014
1,680
409
2,208
222
523
95
532
5,411
184
23, 215
680
108
6,521
921
398
11,463
1,168
334
93
1,018
3,820
339
250
887
2,699
459
2,056
186

j 120,358

1

1,274,790
1, 754, 815
67,182,102
5,253, 785
26, 326, 975
4, 034, 788
10, 065,070
26, 649, 514
6,468, 581
2, 045, 672
1,015,712
96, 297, 570
11,111,716
4, 957, 707
3,699,596
6, 548, 723
5, 963,368
5,616,120
18,325,179
74, 706, 993
40,179, 033
9,911,151
1, 985, 474
23,848,961
906, 766
2,932,064
345,511
2,796, 293
54,306, 329
811,148
329, 333,362
4, 851, 478
322, 062
55,189, 248
7, 769,799
3,402,976
100, 911, 717
9, 336, 752
1, 580, 568
317, 294
5, 453, 282
15,073,229
2, 020,461
1, 896, 724
5. 552, 202
l l | 427, 418
3, 632, 287
13, 715, 527
590,456
1,093,921,422 i

Number
of returns
26, 278

$4, 223,074
252 |
308 i
7,518 |
566 |
2,743 I
317 !
1,303 j

Grand total

579

16,757, 774

341

6, 626, 517

430

4, 255, 224

55, 230,106

157 !

1,645,500

277

3, 059, 081

j

9,752

136, 249, 204

4," 047" "~477386,~3l5~

Net income

l

$130, 024, 575

10,104 i
41,382, 939
20,597
84,474,350
305,074 I 1, 490,419, 792
35,808 j 150,363,411
74,595
404,498,337
9,131 |
54, 897, 972
43,293 i 200, 353, 699
76,213 I 649,932, 382
37,410
177, 203, 659
9,306 I
41,465, 375
12,907 '
40,443, 781
357, 448 1, 975, 436,222
80,300
344, 266, 67a
50, 379
198, 735, 930
34,284
141, 511,127
180, 217, 420
37, 315
195, 585,488
40, 695
19,444
97, 927, 563
66,152
362,484,950
221, 530 1,132, 289, 870
188, 669
910,910,113
71, 291
305, 945, 206
16,985
73, 750,950
109, 059
533, 836,188
19, 239
66,825, 486
35, 661
141,877, 975
6,164
19, 661, 369
16,413
70,117, 771
150, 874
943, 672,751
7,203
23,994,717
751,941 4,903, 228,994
38, 740
161, 623, 754
11,715 I
35,695,178
224,643 I 1,141, 453, 071
40,825 | 219,960,990
32, 542 j 132,022, 718
376.923 2,031, 305, 849
29i123
160, 955, 280
15, 727
57, 661, 544
17,086
53,971, 360
34,689
168,198,127
109,448
496, 820,449
16,101
61, 634, 951
9,559
45, 857,160
37, 507
170, 257,017
78,030
272, 544, 925
35, 810
144, 777, 469
110,485
418, 618,008
10, 336
33,481,518

19,578 | 261,209,721 j 4,171,051

21, 894, 576, 403

Capital net gain from sale of assets held for more than 2 years is included in net income, but capital net
3oss from sale of assets held for more than 2 years and prior year loss are not deducted.
2
Alaska included in the State of Washington.




96

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. 31,1925]

Income classes

Joint returns of husbands
and wives, with or without dependent children,
including husbands whose
wives, though living with
them, filed separate returns

Net income l

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 t o $4,000
$4,000 t o $5,000 2
$4,000 t o $5,000
$5,000 t o $6000 2
$5,000 t o $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 t o $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
$14,000 t o $15,000
$15,000 to $20,000
$20,000 t o $25,000
$25,000 t o $30,000
$36,000 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
Classes grouped 3

Total.

294

749
419
390
959
664
08
865
143
502
826
126, 690
3, 291
89, 679
1, 904
65, 970
1, 289
47, 986
1, 011
37, 875
175
28, 556
23, 003
19, 045
15, 918
13, 175
43, 189
23, 444
14, 492
16, 174
8, 414
5, 055
3, 240
2, 242
1, 595
1, 170
2 950
l' 085
589
325
315
195
206
34
70

|
i
I
I

32 j

18
10
9 !
5 i
2,074, 849

$22, 930,938
399,917
221,839,748
7, 518,366
660,286,188
24,175, 833
1,489,089,283
463,470,809
647,878, 827
1,427,499,792
47,546,464
693,492,823
21,176,655
580,190,827
14,173,587
492,900,589
10,917,369
406,698,533
9, 597, 711
359,222,306
299,103, 509
264,170,512
237,729, 789
214,656,919
190,846, 640
743, 888, 181
522, 247, 316
395, 504, 575
556, 703, 242
375,176,119
276,090, 450
209, 340,076
167,624, 359
135,128, 742
110,687,749
354,729,131
187,610, 503
130,701, 394
89,090,380
118,219,652
87,067,076
126,216,063
71, 916, 685
87,263, 791
54,659, 299
43,248, 504
33,909,454
39,394, 563
48,774,132
13, 772, 705,370

M e n — H e a d s of families

Number
of returns

Net income '

3,275

$2, 006, 725

88,196
121
84,795
316
33,587
6,413
5,831
17,021
405
6,978
164
4,915
113
3,663
66
2,659
77
2,283
1,681
1,363
1,059
840
785
2,623
1,447
864
973
488
317
192
128
100
65
181
65
20
15
26
7
13
4
3

151,025,853
217,095
203, 326, 817
789,898
114,610,219
24,004,4*85
25,309,648
76, 880,638
2,187,200
38,165,359
1,053,152
31,786,879
843,320
27,349,488
560,951
22, 521, 550
729,980
21,655,470
17,617,803
15,648, 974
13,211,931
11,324,031
11,366, 817
45, 370, 288
32,311,644
23, 609, 218
33,509,479
21,603,133
17,301, 463
12,390,915
9, 573,118
8,435,417
6,182,942
21,947,311
11,103,046
4,400,912
4,172,106
9,056,599
3,122,946
7,524,684
3, 517,347
4,073,324

()
9,931,102
274,139

1,103,331, 277

• 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 Nontaxable. Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayers.




97

STATISTICS OP 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
l Number of
returns
of returns Net income
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 to $3,000 2
$2,C00 to $3,000
$3,C00 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 t o $20,000
$20,000 to $25,000
_.__
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 tT $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 t o $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000
$5,000,000 a n d over
3

1,582
3
36,840
57
25,816
100
9,853
1,471
2,671
4,991
352
1,990

|
!
'
!
j
!
'•

260 !
1,428 I

152
1,177
117
896
92
744
649
572
490
398
363
,
1, 2 3 3
650
423
446
254
127
98
67
37
42
6i

;

!
!
|
I
i
j
!
I
!
I
[
I
!
!
!
!
!
|
!
i

28 I
11 i

51
1
4
2
2

!
!
i
!

$901,255
2,895
61,947,453
107,490
61,716,009
272,293
33,662,273
5,574,379
11,627,698
22,552,127
1, 924, 766
10,888,097
1,677,751 i
9,247,614 I
1,136,108 !
8,809,260
987,613
7,603,224
863,976
7,026,540
6,800, 521
6,571,019
6,112, 527
5,367,846
5,264,563
21,247,404
14,474, 557
11,500,299
15,366,814
11,337,674
6,945,790 |
6,324,952 |
4,974,076
3,149, 553
3, 985, 623
7, 510,476
4, 778,439
2, 372, 878
1, 339, 942
2,] 37,587
2,519,614
1, 913,168
2, 255, 759

24,707
287
158,010
434,545
28,774
324,704
3,176
97,307
1,560
47,008
468
14,031
373
9,876
256
7,006
218
5,297
196
4,281
3,471
2,844
2,415
1,982
1,652
5,790
3,434
2,171
2,525
1,406
851
553
437
293
224
576
225
120
92
72
61
44
24
18
8
8
2

$15,469, 979
168,692
239,183,106
751,682,526
68,512,889
770,398,858
10, 966,456
333,263,217
7,120,786
209,966,117
2, 562,025
76,763,441
2,406,555
63,874,171
1,919,155
52,363, 990
1,846,928
44,895,044
1,861,005
40, 579, 924
36,366, 961
32,658, 762
30,114, 721
26,597,523
23,933,911
100,003, 913
76,410,112
59,409, 881
86,843, 786
62, 509, 799
46,449, 280
35,674,025
32, 760,832
24,819,790
21,210,762
69,449,032
38,351,202
26, 645,668
24, 976, 972
24,647,092
27,153,248
26, 705, 387
20,482, 302
21, 964,769
13. 421, 955
18,423,884
(3)

Number
of returns N e t income i
10,508 |
360 i
80,992 I
110,377 I
13,147 |
78,453 I
• 4,761 !
30,382 i
2,979 I
18,406 !
689 i
5,809 !
538 !
4,470 I
394 !
3,429 !
340 i
2,616 !
320 !
2,169
2,090
1,735
1,497
1,249
1,150 |
4,165
2,373 )
1,563
1,861 I
964 |
591 !
423
304
191
140
391
133
84
36
44
20
29
8
1
2
2
1

$6,865,636
196,881
121,901,856
189,939,909
31,342,914
188,122,590
16,523, 991
104,481,060
13,302,969
82,342,463
3,766,192
31,853,218
3,474, 780
28, 968,385
2,956,572
25,647,283
2,878,053
22,150,763
3,051,946
20,553, 707
21, 914,034
19,941,848
18,676, 965
16,836,853
16,687,591
72,113,298
52,944, 924
42, 726, 505
64,137, 956
42,866,409
32,235,167
27,343,909
22, 729, 019
16,168,818
13,221,334
47,128,254
22,436,932
18, 726, 996
9,822,504
14, 975, 913
8,960,185
17,827,303
7,069,666
(3)
3,627,150
4, 530,075

()

1

Glasses grouped
Total _

Net income J

4,320,330

12,669,445
96,562

406,657,629

1,193,379

3, 716,459,878

392,186

1,540,291,106

1
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.
1
Nontaxable, Specific exemptions exceed net income.
?
Classes grouped to conceal net income and identity of taxpayers.




98

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
Community property
income

Wives making separate
returns from husbands

Grand total

Income classes
Number
of returns Net income
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 ... .. j
$4,000 to $5,000
$5,000 to $6,000 2
$5,000 to $6,000
.
$6,000 to $7,000 2
J
$6,000 to $7,000
j
$7,000 to $8,000 2
i
$7,000 to $8,000
$8,000 to $9,000 2..
__!
._
$8,000 to $9,000 2
i
:
$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
i
$20,000 to $25,000
$25,000 to $30,000
l
$30,000 to $40,000
$40,000 to $50,000.-, . J
$50,000 to $60,000
i
$60,000 to $70,000
I
$70,000 to $80,000
i
$80,000 to $90,000 -. . i
j
$90,000 to $100,000
(
$100,000 to $150,000
$150,000 to $200,000
\
$200,000 to $250,000
i
$250,000 to $300,000
i
!
$300,000 to $400,000
$400,000 to $500,000
!
$500,000 to $750,000
'
$750,000 to $1,000,000
I
$1,000,000 to $1,500,000
!
$1,500,000 to $2,000,000
!
$2,000,000 to $3,000,000
j
$3,000,000 to $4,000,000
I
!
$4,000,000 to $5,000,000-.
$5,000,000 and over
Total
Classes grouped 3
1

4,153
13,260
4,389
14, 656
2,404
13, 396
2,155
12, 609
1,534
12, 750
421
4,030
364
3, 250
313
2,728
247
2,346
213
2,041
1,936
1,728
1,566
1,285
1,155
4,171
2,731
1,862
2,240
1,278
767
527
335
247
214
528
196
95
61
62
44
42
17
10
1

j 120,358
I

I
|
I
!

! Number Net income i Number Net incomel
of returns
! of returns

$2,122,100 i
7,240,520
6,863,600 I
22,374,506 I
5,895,324 !
33,130,270 j
7,607,249
44,261,998 j
6,907,950 !
57,098,849 |
2,301,714 |
22,079 364
2,354,775 '
21,037,960 I
2,337,949 j
20,413,386 i
2,087,570 !
19,919,491
2,015,464 i
19,361,461
20,287,535 ;
19,837,307 I
19,541,670 '.
17,351,521
16,742,032 •
72,065,875 :
60,966,882 \
50,880,790
77,178,305 i
56,890,529 I
41,927,558
34,091,292 i
25,058,561 ;
20,887,930
20,174,280
63,568,022
33,726,362
21,129,373
16,697,527 ;
21,327,933
19,267,526 i
25,271,254 I
15,037,172
11,815,083
(3)

52
3,680
52
2,836
30
2,312
36
1,567
28
1,278
1,020
733
692
568
506
1.505
853
547
513
263
160
75
73
44
34
72
26
9
3
2
2

$288,262 j
20,161,851
334,232
18,370, 846
226, 745
17,316,888
303, 704
13,271,544
261,073
12,099,434
10, 697,373
8,436, 850
8,641,565
• 7,663,659
7, 329,036
25,802, 732
19, 000,135
14,930, 509
17, 820,729
11,733,533
8, 754, 352
4, 841, 580
5, 509, 276
3,758, 331
3,196, 964
8,527,756
4, 500, 546
1,950,716
765, 819
2, 394, 304
952, 499
1,366,878

$50,296, 633
8,008,905
802, 761, 616
971, 839, 892
1,031,080,141
1,016,889,742
1,672,459,471
975,055,948
712,147,878
1,876,339,986
60, 576, 623
893, 404,153
163, 208
32, 477, 900
5,042
116,454
753, 476, 682
3,162
23, 593,436
86,285
644,800,884
2,313
19, 582,188
63,367
537,060,149
1,937
18,381,155
50, 671
480, 498, 842
39,403
412,787, 736
31, 978
367, 265, 272
26,764
334,029,168
22, 240
299, 798, 352
18, 786
272,170, 590
62, 676 1,080,491,691
34,932
778, 355,570
21,922
598,561,777
24, 732
851,560,311
13,067
582,117,196
7,868
429, 704,060
5,108
330, 006,749
3,586
268, 229, 241
2,507
212, 348, 581
1,889 !
178, 659, 654
4,759 | 572, 859, 982
1,758 !
302, 507, 030
928 | 205, 927, 937
537 | 146, 865, 250
562 I 192, 759, 080
330 ! 147, 014, 577
340 I 207,431,183
139 I 119,936,340
104
128, 442, 670
43
73, 216, 814
29
69,015,571
15
51,004,371
39, 394, 563
61,382,863

83,519
14,659
507,846
564,146
415, 895
426,633
475, 240
272, 047
163,718
416, 678
11, 213

4,787,603 i
1,093,921, 422

19,578 | 261,209,721 I 4,171,051 | 21,894,576,403

Capital net gain from sale of assets held for more than two years is included in net income, but capital
net less from sale of assets held for more than two 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 taxpayers.




99

STATISTICS OP 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 the calendar year ended Dec. 31, 1925]
States and Territories

I Number of I Wages and
i returns !
salaries

Alabama
.
..
Alaska L.
_.
Arizona
__
Arkansas
_
_
California
_
Colorado
Connecticut
Delaware
District of Columbia.
__
Florida
_
Georgia
Hawaii
Idaho..
Illinois
Indiana
_
Iowa
Kansas
Kentucky
Louisiana
Maine
__
Maryland
_
Massachusetts
__
Michigan
Minnesota
Mississippi
Missouri
Montana
_
Nebraska
Nevada
_.
___
New Hampshire
,
New Jersey
New Mexico
New York
_
North Carolina
_
North Dakota.
Ohio
Oklahoma..
Oregon
*
_
PennsylvaniaRhode Island
_
South Carolina
South Dakota
Tennessee
Texas
_
Utah
Vermont
_
_
Virginia
Washington
_
West Virginia
_
Wisconsin
._
_._
Wyoming.
_
._
Total
1

_

26,278 ;
10,104
20, 597
305, 074
35, 808
74, 595
9,131
43. 293
76, 213
37, 410
9,306
12,907
357, 448
80, 300
50, 379
34, 284
37, 315
40, 695
19, 444
66,152
221, 530
188, 669
71, 291
16,985
109,059
19,239
35, 661
6,164
16,413
150,874
7,203
751, 941
38, 740
11,715
224,643
40, 825
32, 542
376, 923
29,123
15, 727
17, 086
34, 689
109, 448
16,101
9,559

37, 507
78,030
35, 810
110,485
10, 336
4,171,051

Alaska ineluded in the State of Washington.




Business

Partnerships

$61, 873, 486

$23,685, 351

$15, 675, 557

19,010,054
41,164,191
610, 094, 211
73,293,847
163,133, 635
21, 787,009
103, 617, 349
213, 948, 769
96,181,016
22,307,122
20, 578,819
872, 666, 633
177, 401, 779
90,630, 353
60,860,371
80,018,383
92,970,058
37, 941, 928
169,812,034
466,436, 070
420, 254, 705
142,820,600
31,006,768
264,009,809
33,471,718
62, 306, 944
10, 024, 513
27, 734,161
440, 608,031
12, 314,123
2, 093, 582, 693
86, 898,130
19,063, 448
549, 789, 578
84, 437, 513
66, 444, 661
870, 503, 877
66, 285, 294
34, 770,973
26, 798, 261
85, 611, 392
219, 736, 635
32,794,335
17, 893, 585
83, 531, 769
159, 819,428
80,293,338
206, 579, 982
17,046,684

10,854,728
17, 327, 309
297,199,718
29, 537, 717
65, 779,017
5,714, 403
32,988, 296
83, 977, 275
32,889, 323
5, 488, 244
12, 987, 057
337, 770,906
72, 791, 239
45, 875, 632
42, 636, 418
33, 941, 832
36,896,801
19,473, 211
54, 535, 629
180, 624, 784
157, 951, 738
77, 484, 741
21,977, 612
88,454,597
20,920, 588
40, 596, 317
5,300,827
15, 632,150
139,493, 548
6, 508, 829
545,277, 520
34, 518, 761
14,102, 249
203, 342, 823
48,071, 419
30,273,190
351, 527, 807
24,490,143
11,697,952
20,118,852
34, 395, 027
115,311,440

3,400,119
22, 593, 738
106,481,521
9,823, 949
22, 019, 705
1, 372,431
9, 669, 700
64,488,866
19,018, 526
1,173,317
3, 241, 427
154, 717, 506
26, 866,887
18, 847, 590
12, 783, 554
16,013,199
20,288,442
2,104,375
25, 289,912
89, 625, 682
55, 589,865
21, 590,622
9,932,291
34, 225,015
5.487,334
14,315,037
1,989,095
2, 890,750
61,486, 249
2,332,452
510,952,746
10, 644, 690
1,232,130
82,942,215
22, 59S, 671
11,433,737
142,082,409
7,046, 243
4, 379, 639
5, 383, 325
18,788,622
57, 541, 735
4,131, 260
3,295,976
13,042,448
19, 380, 572
11, 644,056
42,100,985
3,069, 318

15,388,745
9, 363, 819
35, 049,151
53, 595, 745
25, 988, 373
88,875,342
10,120, 268

9,742,159,865 I 3,688,804,463

1,827,025,490

100

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
Profits from
Capital
sale of real
net
estate, stocks, fromgain
sale
etc
of assets
States and Territories bonds, than,
other
held for
profits report
than
ed as "capital moreyears
two
net gain"
Alabama
Alaska 1
Arizona.
Arkansas
_
California.
Colorado
Connecticut
Delaware
District of Columbia.
Florida
Georgia
Hawaii.
Idaho
Illinois
Indiana....Iowa..
Kansas...
Kentucky
Louisiana
Maine
_.
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri..
Montana..
Nebraska
Nevada
_
New Hampshire
New Jersey
New Mexico
_.
New York
_.
North Carolina
North Dakota.
._
Ohio
Oklahoma
Oregon
Pennsylvania
__
Rhode I s l a n d . . .
South Carolina
South Dakota
Tennessee..
Texas...
Utah
Vermont
Virginia
Washington
_
West Virginia
Wisconsin..
Wyoming
Total.
1

$9, 805, 932

$1,773,144

2,032,611
3, 053, 323
139, 580, 818
7, 918,443
39,139, 742
6, 895,463
14, 266, 002
246, 703, 437
14,179, 292
2, 466,142
1, 062, 385
172,442, 882
19, 251, 225
6,997, 796
6, 757, 941
16,498, 830
15, 338, 203
8,351, 698
28, 066,979
88,778, 713
89,149,942
13,471, 788
6,389, 541
28, 230,144
2,077, 265
4,914,129
806, 699
6,062,023
99, 757,097
972,380
480,963, 943
16,174, 834
539, 276
87, 244,124
13,759,319
4,661,782
169, 600,409
10,855, 566
2,726, 359
1,116,977
10,207, 268
33, 244, 817
2,216,377
3,396, 084
11, 895,180
9, 465, 652
9,516, 788
21,707, 692
948,187

871,176
557,376
39, 769, 760
2, 744, 832
17, 285, 912
2, 259, 888
6,190, 320
32, 230, 810
3, 254, 736
491, 928
2,024
82, 581,177
12,391, 272
2,988, 568
2,171, 736
2,854, 776
4, 064, 368
5, 200, 308
15, 914,464
61, 277,664
47, 389, 912
5,176,376
386, 512
26,244,064
504, 384
3, 209,688
266, 568
1,243, 680
34, 593,416
5,176
318, 988, 608
1, 372, 712
3,880
41, 247,072
20,157, 264
923,928
103, 609, 882
8,140,480
86, 680
8,016
1,823,328
8, 433,936
706, 996
1, 471, 376
3,022,056
2,781, 616
2, 242,168
9, 597,448
55,880

Rents and
royalties

$13,345,416

Interest on
Government
Interest and
investment obligations
income
not wholly
exempt
from tax
$9, 977,189

$106, 705

3, 514, 298
3,181,459
26, 907
10, 567, 369
6, 253, 843
72,138
163,146, 882 147, 316, 670 1, 027, 060
11,146,424
14,673, 865
253,591
20, 516, 839
31, 222, 041
636, 720
2, 509, 619
5,078,453
63,179
15, 244,105
18, 058, 507
225, 284
33, 288, 870 43, 788,641
265, 223
14, 756, 349
10, 620, 891
97, 525
2,793,491
2,347,996
16,734
2, 437, 829
3, 239, 853
2,794
176, 780, 640 152, 811, 684 1, 891, 376
25, 930, 727
15, 223, 010
504,447
16, 632,027
25, 064, 231
99, 269
18,100, 627
8, 882,465
77, 381
14,196, 829
11, 997, 802
400, 866
16, 381, 079
16, 389,483
239, 067
4, 323, 301
13,015, 399
18, 737, 851
36, 018, 585
323, 784
50, 272,309
96,984, 554 1, 261, 361
65, 527,103
69, 993,330
615,032
20,161, 700
30,495,922
318,990
6, 925,422
6, 216,105
45, 585
46,041,095
37, 067,971
938, 220
4,863, 992
4, 917, 509
35, 747
13,100,351
14, 587,085
72, 884
•1,116,130
1,191,475
6,006
3,491, 273
5,465, 709
30,159
40, 953, 812
84,174,206
853,406
1, 920, 358
2,167, 912
12,080
191,170, 643 444,418,117 7, 799, 781
17, 073, 724
8, 233, 978
159, 651
1, 732,494
3, 682,432
3,684
97,474, 567
50, 840, 750 1, 813, 352
32, 979,586
16,354,831
268, 233
10,408,983
11,862,015
160,932
107, 873,195 167,155,386 2,794, 298
8, 726,351
15,406,860
198,132
4,133,364
5, 803,156
21,928
3, 829, 855
4, 618,390
31, 522
15,412,914
10, 803,479
112,227
69, 775, 225 51, 608,524
623,707
3,239,535
4, 226, 688
15,533
1, 699, 736
4, 935,132
42, 674
13,812, 461
12,425,393
201,435
14, 837, 542
18,072,966
245, 467
12, 619, 636
5, 730, 999
293,083
23,492, 728
47, 612> 746
231, 896
2,315, 807
2,186, 519
16,038

1,991, 659,499 940, 569,341 1, 471, 332,463 1, 814,402,206 25,651,179

Alaska included in the State of Washington.




Dividends

$12, 277, 948
3, 964, 02a
8, 298, 091
218, 298, 5G921, 763,49992, 786, 327
18,193, 674
24,104,182
48,695, 611
20,485, 684
12, 569,347
2, 549,157
294, 233, 784
43, 602,417
26,448, 610
11,026,42a
31, 503, 510
25, 268, 065
19,171,366
56,492, 792
236, 737,080
143,124, 594
47, 296,063
6,904,867
87,095,963
4, 938,329
12,883, 726
1, 309, 608
15,421, 632
148, 254, 385
1,971, 669*
853, 891, 54626, 782, 547
1, 784, 875
203,116,13d
19,781, 761
13,602,468.
372,711,942
35,974,589
6,902,769
2,353,688
23,172,474
54,983, 718.
8,359, 688
8, 600,514
26,729,490
24,614, 769
25,544,05a
55, 727,381
2,319,245
3,464,624,648

101

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
Fiduciary

States and Territories
Alabama
Alaska 2
Arizona
Arkansas
C alifornia
Colorado
Connecticut
Delaware
D istrict of C olumbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
M ichigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming

$1,086,195

Total income
$149, 606, 923

47,061, 864
206,489
657,994
110, 545,372
15, 287,082 1,738,202,291
1,142, 257
172, 298,424
6,368, 653
458, 888, 591
64. 344,179
470,060
229,091,063
4, 727, 318
772,187,143 |
4,799, 641
212,647,061
1,163, 719
958,919
50,613,240 i
110,126
46,211,471 j
21,621,919 2,267,518,507 I
395,187,003 '
1,224,000
234, 741,054
1,156, 978
163, 700,969
404,053
209,071,463
1,645,436
228, 661,103
825, 537
1,573,990 . 111,253,662
8, 371,118 I 413, 563,148
21,366,939 j 1,293,365,156
8, 063, 860 1,057,660,081
361,660,796 I
2, 843,994
90,155,841 I
371,138
5,150,552 I 617,457,430 |
173,187 I
77,390,053 I
509,278
166,495,439 \
50,929
22,061,850 i
738,909 ,
78,710,446
14,701,275 I 1,064,875,425 |
28,340,008 |
135,029
95,909, 988 5,542,955,585 I
202,587,972
728,945
98,058
42,242,526 I
11,397,278 1,329,207,895
268,829,769
10,421,172
150,439, 969
668,273
41, 795, 893 2, 329, 655,098
180, 534, 574
3,410, 916
70, 945, 739
422, 919
64, 350, 240
91,354
201,447,098
1,120,367
615, 247, 682
3, 987, 945
71,187,953
108, 996
51, 313,153
614,257
201,877, 799
2,168,416
304,023, 774
1,210,017
174,589,726
717,232
498, 656, 649
2, 730,449
38, 374, 434
296,488

Total

305,805,537

25,272,034,691

General
deductions

Contributions

Net income 1

$16, 261, 766

13, 320, 582

$130,024, 575

5, 201,680
24,071,280
228, 500,088
19, 351, 978
46,006,814
7,940,901
25,305,270
112,753,517
31,178, 286
8,379, 374
5, 376,116
257, 889, 789

477,245
1,999, 742
19,282,411
2, 583,035
8,383,440
1, 505,306
3, 432,094
9, 501, 244
4,265,116
768,491
391, 574
34,192,496
6, 697, 809
3, 898, 260
2,600,717
4,533,866
3, 510,499
1. 692, 859
6, 595,847
21,075, 387
18,279, 607
6,420,141
2, 195, 920
12, 095, 960
560, 971
2, 721,486
95, 862
1,113,479
20,259,473
244,953
105,478, 829
6, 358, 745
504,994
27, 900,497
4,124, 532
1, 617, 947
49, 850,039
3, 728, 665
2,081,435
821,687
4,471, 597
10,166,405
1,030,125
910, 914
5,134,481
2,649,661
3, 233,961
6,511,905
317,953

41,382,939
84,474,350
1,490,419, 792
150,363,411
404,498,337
54, 897,972
200, 353,699
649, 932, 382
177,203,659
41,465, 375
40,443, 781
1,975,436,222
344, 266, 673
198, 735,930
141,511,127
180, 217,420
195, 585,488
97,927,563
362,484, 950
1,132, 289,870
910, 910,113
305,945, 206
73, 750,950
533,836,188
66, 825,486
141,877, 975
19, 661,369
70,117, 771
943, 672, 751
23, 994,717
4,903, 228,994
161,623, 754
35, 695,178
1,141,453,071
219,960, 990
132,022, 718
2,031,305,849
160,955,280
57, 661, 544
53,971, 360
168,198,127
496, 820, 449
61, 634, 951
45, 857,160
170,257,017
272, 544,925
144, 777,469
418,618,008

44, 222, 521
32, 106, 864
19,589,125
24,320,177
29,565,116 j
11,633,240
44,482,351
139, 999, 899
128,470, 361
49, 295, 449
14, 208, 971
71, 525, 282
10, 003, 596
21, 895, 978
2, 304, 619
7,479,196
100,943, 201
4,100, 338
534,247, 762
34,605,473
6, 042, 354
159,854,327
44,744, 247
16,799,304 |
248,499,210 i
15,850,629 j
11,202,760 I
9, 557,193 |
28,777,374 I
108, 260, 828
8, 522,877
4,545,079 I
26,486,301 i
28,829,188
26,578,296 |
73,526,736 j
4,574,963 (
2,935,868,044

441,590,244

33,481,518
21,894,576,403

1
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
Alaska included in the State of Washington.

36474—27




8

102

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
[Income returned for the calendar year ended Dec. 31,1925]
Income classes
Under $1,000 1
Under $1,000
$1,000 to $2,000 i
$1,000 to $2,000
$2,000 to $3,000 i
$2,000 to $3,000
$3,000 to $4,000 i
$3,000 to $4,000
$4,000 to $5,000 i
$4,000 to $5,000
$5,000 to $0,000 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

Number of
returns

Wages and
salaries

Business

83, 519
14,659
507,846
564,146
415, 895
426, 633
475,240
272, 047
163, 718
416,678
11,213
163, 208
5,042
116,454
3,162
86, 285
2,313
63, 367
1,937
50, 671
39,403
31,978
26, 764
22,240
18, 786
62,676
34, 932
21,922
24, 732
13,067
7,868
5,108
3,586
2,507
1,889
4,759
1,758
928
537
562
330
340
139
104
43
29
15
9
7

$39, 504, 808
1,121, 236
596, 775, 560
836, 773, 581
556, 555,987
723, 366, 909
1, 069, 397, 299
515, 556, 258
432, 501, 728
936, 795, 613
25, 362, 014
469, 230, 454
10,142,117
385,087, 068
6, 606, 506
312, 315, 438
5,100, 657
245, 817, 687
3, 721, 399
233, 846, 559
173,320,005
149, 318,277
130,334, 009
114,380,325
103.370,391
379,195,125
249,048,016
175, 861, 707
227.614,392
141,883,907
94,091,097
68,055, 750
52,704,437
38,860,356
30,100,634
86,168,225
36,107,646
21, 223,068
12, 906,157
17,405,331
10,086, 263
10, 955, 905
5,782,747
3, 252,121
2, 731,937
985,791
272, 479
406,816
158,073

$37, 276, 766
602,143
172, 532,159
57, 379, 538
380,674, 569
104, 335, 707
434,291,884
203,870, 595
145, 244, 077
528, 958, 727
10, 443, 607
219, 267, 814
2, 397, 775
175,148,177
1,027, 705
139, 333,240
837,698
112, 298, 964
856,673
92, 882, 847
72, 539,213
61,484,421
54, 981, 577
47,687,472
39,740,070
148,324,055
92,733,185
62,406,063
82, 497,493
50,417, 504
34,603,707
22,976, 731
15,966,419
11,993,809
9,905,306
24,337,037
8,867,344
8,055,184
5, 581, 934
6,261,806
2, 623,019
3,301,150
22,350
455, 803
649, 319
94,995
636,832

4,171,051

9, 742,159,865

3,688,804,463

Nontaxable. Specific exemptions exceed net income.




Partnerships
$3, 678,895
216, 219
18, 263, 647
15, 918,826
36,328, 991
32,304, 317
73,180, 239
52,949,901
37,370, 819
134,014, 357
2,967, 252
87, 337, 694
955, 258
79, 457, 301
549,847
71, 514, 646
475,197
64.642,683
460,649
53,091,348
48,221,150
40,143, 986
39, 278,821
35,252, 634
29,492,981
124, 773, 941
92,884, 052
68,699,595
97,956,345
68, 814, 592
50,209,962
37,415,167
32,234, 734
26,201,189
21,885,676
68,041, 057
43,003,022
25, 955, 716
16.730,684
23,757,386
13,815,155
18,406, 447
10,038,232
13,471,171
9,099,079
1,146,167
2,613,750
1, 725, 712
79, 001
1,827,025,460

103

STATISTICS OF INCOME

TABLE 7.—Individual returns—Distribution of income by sources and b'y income
classes; and general deductions, contributions, and net income distributed by
income classes—Continued

Income classes

Under $l,000i
Under $1,000
. .
$1,000 to 2,000 i
$1,000 to $2,0Q0
$2,000 to $3,000 i
$2,000 to $3,000
$3,000 to $4,000 i
$3,000 to $4,000
.
$4,Q00 to $5,00,0 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 $30,000
$80,000 to $90,000
$90,000 to $1QO,OOO
$100,000 to $150,000
$150,000 to $200.0010
$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

Nontaxable.

Profits from
sale of real
Capital net
estate, stocks, gain from
bonds, etc., sale of assets
other than
held for
profits remore than
ported as
two years
"capital net
gain"
$3, 929,433
638, 618
10, 531, 076
9,124,160
20,141, 395
24, 727. 761
33, 379,157
45, 848, 361
19, 335, 420
100, 565, 656
4,111,932
59, 843, 719
Z, 645, 479
62,761,075
1, 979, 599
62, 722, 698
1, 755, 854
61, 382, 876
1,746,481
58, 984,628
55, 539. 305
50, 727, 472
49, 462,437
48,368,515
41,721,867
185, 766, 299
141, 080, 654
113,000,286
166,673,114
106, 742,187
68, 809,473
46,807,213
34,172, 727
26, 668, 4f.O
24, 370,652
71,168,929
37,658, 993
23, 885, 911
18, 463, 286
24,908, 487
14,199, 882
19, 306,992
8,581,074
8,661, 295
6, 339, 676
5, 441, 568
4,351,792
2, 479, 274
146, 301
1,991,659,499

Rents and
royalties

$25. 489,869
3,065, 849
70, 901,617
47, 587, 662
107,009, 578
83, 683, 901
118,141,819
111, 703, 718
38, 985,869
185,194, 071
4, 954, 505
67,710,112
2, 045, 877
55, 251, 307
1, 762, 750
47, 310,136
1,156, 842
39, 314, 003
977,193
32, 368, 422
27,900,811
25, 763, 565
21, 474, 027
20, 469, 238
16, 951, 221
66, 494, 816
42, 997, 682
31, 734,003
41,499,093
$9, 270, 628
25, 240,461
19, 708, 208
16,929,758
28,411,440
12, 85], 114
32, 820, 632
10, 997, 293
32, 670; 616
25,326,456
7, 290,006
6,409, 564
25, 961, 916
17, 468, 064
102, 054. 64.0
7, 313, 407
66, 604,19*2
6, 574,142
53, 531, 880
3, 201, 502
44, 268,184
4, 434,404
64,150, 928
3, 749, 977
59, 883, 592
3, 752,437
82, 919, 920
650,006
56, 447, 274
1, 620,124
70, 630, 946
576,108
39, 595, 200
2, 209,793
51,834,816
114,337
24. 846,128
23, 805
23, 218, 704
26, 605
26, 413, 041
940,569,341 1,471,332,463

Specific exemptions exceed net income.




Interest on
j GovernInterest and | ment obliinvestment i gations not
! wholly
income
! exempt
I from tax

$14,322, 788
4,132, 244
52, 401, 979
61, 700,155
70, 008.105
100, 018,403
93,18Q, 799
113,748,912
45, 363, 667
175, 404, 670
6, 425, 845
67, 944, 771
4, 443, 649
60, 718, 427
3, 023, 455
53, 528,170
2,442,181
48, 810, 7C0
2,135,131
41, 555,282
37, 602,956
33,833,627
30, 309, 224
28,429, 088
25, 520, 527
105,088, 892
78,162,423
59, 542, 634
81,610,574
54, 595, 621
39, 306, 608
28,895, 359
22, 228, 969
18, 537, 393
14, 205, 635
41, 867,619
21, 803,135
12, 602, 047
7, 405, 375
10,303, 833
7, 238, 901
11,084,253
5, 539, 769
4, 702,129
3, 634, 416
1, 095, 738
2, 840,183
1, 406, 051
3, 699,834
1,814,402,206

$778,780
720, 859
730, 284
620, 468
674, 881
2, 669, 908
2, 420,478
1,793,980
2, 800, 069
1, 970, 000
1,460,415
1,055,383
896, 508
667, 801
741,823
1, 856, 632
1,017,846
446,518
218, 526
411,813
730,103
323, 395
208,147
149, 543
16, 328
'?, 496
143, 511
124,684

Dividends

$9, 295,18S
2, 040, 755
34,179, 644
11,726,010
56, 380, 057
30,318, 016
76,117,118
40,198. 065
82, 926, 772
76, 075,167
24, 578, 737
40, 201, 340
22,112,881
42, 669,641
19, 024, 934
47,023,142
17,626, 564
44, 821, 701
16,982,934
46,247,567
62,374, 219
60,740,194
58,355, 702
59, 551,118
51, 569, 687
236, 897, 008
202,381,340
167, 527,182
259, 925,606
190,855,114
147,849,018
119,115,777
96, 225. 224
81,682,935
67, 661, 235
. 225,871,866
120, 461, 802
78, 509, 745
53,371,167
67,801, 285
51, 319, 472
81,150, 782
45, 276,334
33, 898, 703
21,732,656
9,901,870
19, 009. 510
14, 061, 321
39, 000, 246

25, 651,179 3, 464, 624, 648

104

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
Under $1,000 2
Under $1,000
$1,000 to $2,0002
$1,000 to $2,000 2
$2,000 to $3,000
$2,000 to $3,000
$3,000 to $4,0002
$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 $8,0002
$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 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,ODO,0.00 to $3,000,000
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000
$5,000,000 and over

Total

Fiduciary
$833,270
172, 432
3,751,145
4,425,067
3, 588, 650
9,829,693
4,687,145
11,077,401
3, 728,201
15, 549, 565
659,306
9,493, 082
460, 804
9,487,451
387, 017
9, 992, 985
346,802
9,137, 9-11
360,081
7,661, 793
7, 729,472
6, 707,481
6, 782,019
5, 956, 209
5,801,026
23, 949, 023
18,364,896
14, 893,897
21,869, 758
15,866,062
10, 825,147
9, 510, 540
7,100,434
6,202, 059
3,577, 685
11,557,726
5, 072, 639
4, 086, 584
1, 698, 002
2, 257, 992
1, 840, 791
3,358, 881
1,892,416
963,397
622,386
50,346
1,477,175
98,637
63,026

Total income
$134,331,017
11,989,496
:O7
959,336,827
1,044,634,999
1,230,687,332
1,108, 584, 707
1, 902,375,460
1,094,953,211 I
805,456,553 I
2,152,557,826 j
79,503,198 ;
1,021,028,986
45,203,840
870, 580,447
34,361, 813
743, 740, 455
29,741,795 j
626,226,615
27,240, 541
566, 638,446
486,005,911
429,439, 882
391, 708,100
360, 715,067
314, 842,651
1,273,159,067
920,072, 726
695,459, 347
991,717,372
676,093,656
492,496,625
379, 503.666
305,197,358
243,430,464 j
204,820,126
650,391,795
347,910,026
234,870,795
163,844,817
221,693,265 \
165, 487, 155 i
234,560,162
134,438,349 j
137,805,232 j
84,997,105 !
72,763,580 I
56,305,697 I
43,420,320 l
69,710,811 !

305,805,537 25,272,034,691

General
deductions
$81,686,404
3,617, 786
143,168,259
58,030,473
185,322,223
75,977, 745
204,320,062
103,675,874
82, 545,090
241,494.309
17,543,984
111,419,239
11,828,691
103,326,255
10,191,084
86, 986, 809
9,489, 692
79, 502, 717
8, 369, 652
77,204, 673
65,407,718
55, 042, 789
51, 253,122
55,059, 785
37,411,147
170,713,272
125, 521,116
83,969,118
121,265,442
79, 924, 723
52,131,568
40, 828, 694
29, 940,297
24,848,896
21,291,717
61,219, 566
35,898, 246
22,811,573
12, 520, 574
23,489,294
14,067,272
19,671,137
10,625, 780
6,184,376
8,789,104
2,670,654
2,700,030
2,098,115
2,811,898
2,935,868,044

Contributions
$2,347,980 I
362,805 i
13,406,952 j
14,764,634 !
14,284,968 j
15,717,220 !
25,595,927 !
16,221,389 I
10,763,585 !
34,723,531 !
1,382,591 !
16,205,594
897,249
13,777,510
577,293
11,952,762
669,915 |
9.663.749 j
489,734
8,934,931 |
7,810,457 !
7,131,821
6,425,810 |
5,856,930 !
5,260,914
21,954,104
16,196,040 i
12,928,452 I
18,891,619 i
14,051,737 I
10,660,997 |
8,668,223
7,027,820
6,232,987 !
4,868,755 i
16,312,247
9.504.750 !
6,131,285 :
4,458,993 I
5,444,891
4,405, 306
7, 457, 842
3,876,229
3,178,186
2,991,187
1,077,355
2,601,296
1,927,642
5,516,050
441,590,244

Net income l
$50,296,633
8,008,905
802, 761,616
971,839,892
1,031,080,141
1,016,889,742
1, 672, 459,471
975,055,948
712,147,878
1, 876. 339, 986
60, 576,623
893,404,153
32,477, 900
753,476, 682
23,593,436
644,800, 884
19, 582,188
537,060,149
18, 381,155
480, 498, 842
412,787,736
367, 265, 272
334. 029,168
299, 798,352
272,170, 590
1, 080, 491, 691
778, 355, 570
598, 561, 777
851,560,311
582,117.196
429,704, 060
330, 006, 749
268,229,241
212,348,581
178, 659, 654
572, 859, 982
302, 507,030
205, 927, 937
146, 865, 250
192, 759, 080
147, 014, 577
207,431,183
119,936,340
128,442,670

73,216,814
69,015,571
51,004,371
39,394,563
61,382,863
21,894,576.403

1
Capital net gain from sale of assets held for more than two years is included in net income, but capitaJ
net loss from sale of assets held for more than two years and prior year loss are not deducted.
2
Nontaxable. Specific exemptions exceed net income.




TABLE 8.—Corporation returns by States and Territories—Distributed by corporations reporting net income and no net income, showing number of returns, per cent, gross income, deductions, net income or
deficit, prior year loss, income tax, and cash and stock dividends paid to shareholders.
[Income returned for the calendar year ended Dec. 31, 1925 ']
Corporations reporting net income

State, an.1 Territories | ™
rations j Number j Per cent j

Alabama
. <
Alaska
I
Arizona
|
Arkansas
j
California
, _....._. j
Colorado
Connecticut
j
Delaware
j
District of Columbia
Florida
.....__..__. |
Georgia
.
!
Hawaii
J
Idaho
j
Illinois
_
Indiana
j
Iowa
.(
Kansas
.j
Ken tuck y
...... i
Louisiana
..
Maine._ ....
.._.. .j
Maryland... ...... |
Massachusetts
... i
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
„
Grand total
1

3, 930
159
1,451
2, 684
20,263
0, 399
5, 958
1,37(3
1,753
8,284
5,251
594
2,279
27,239
11,057
9,048
5,003
5, 295
5, 250
3, 464
5, 461
16, 44.4
13,016
10, 733
1,999
15,673
3,907
4, 583
1,029
1,198
15,151
941
79,414
6,267
3,245
23,239
5,608
5,850
23, 502
2, 503
3, 924
2, 838
4, 801
11,245
3,120
1,088
6,214
10,191
5, 205
13,489
1,451

2,509 I
72 |
593 I
1,823 i
10,539 !
2,983 i
3,720 I
780
1,081 :
5,478 i
3,354 !
380 i
1,012 !
16,767 |
6,826 j
5. 115
3,132
3.418
3, 121
1,945
3, 090
9, 631
8.103
5, 999
1,447
9, 372
1,609
2,868
351
758
9,494
435 !
46,838
3, 762
1,684
14,266
3,141
2,910
13.569
1,419
2, 158
1,576
3,047
6, 890
1, 635
708
3, 834
.'), 259
2, 843
8, 141
7XU

430,072 I 252,331

Fiscal year returns are included. See p. 1.




Gross income

Deductions

Net income

Prior year
loss deducfrom net
i ^om^for
net taxable
income

65. 27
45. 28
40.87
67. 92
52. 02
46. 62
62. 44
56. 68
61. 66
66. 13
63. 87
63.97
44.41
61. 56
61. 73
56. 53
62.60
64. 56
59. 45
56. 15
56. 58
58. 57
62 ?6
55. 89
72. 39
59. 80
41.18
62.58
34. 11
63. 27
62. 66
46. 23
58. 98
60. 03
51.90
61. 39
56. 01
49.74
57. 74
56. 69
55. 00
55. 53
P3. 47
61. 27
52. 40
65. 07
61.69
51.61
54. 62
60. 35
54.38

$547,133,170
6, 955, 357
114,245,312
323, 777, 685
4,809,533,009
821, 001, 998
1,578,480,929 I
502, 380,247
498,652,148
1,128,263,644
986,021,597
160,612,025
142,932,258 j
13,362,186,381 I
1,745,148,611 i
974,948,391 I
951,362,203
768,519,671 i
1,002,632,063 !
478,668,893
1,288,344,710
5,436,777,057
6,233,867,508 !
2,304,606,335 !
262,517,745 j
3,740,522,'4*77
166,311,262 I
586,991,205 I
29,135,333 I
144,336,485 I
3,810,671,490 |
54,243,193 j
28,825,904,969
1,155,296,295 j
169,210,711 I
6,884,609,477
937,548, 903
468, 621, 795
9,907,817,429
678, 751,156
381,883,483 |
143,373,964 I
1,014,707,692 I
2,735,808,419 !
273,586,681 j
140,853,299 !
1,043,824.300 !
1,023,072,145 j
723,896,173 j
2,159,861,114 !
61,674,819 i

$42, 929, 890
$504,203,280 i
571, 677
6,383,680 |
7, 679, 289
106,566,023 :
22, 899, 479
300, 878, 200
417, 825,949
4,391,707,060 i
60, 448, 005
760, 553,993
1, 453, 388, 067 i 125, 092, 862
60,931,345
441,448,902 l,
64,493,229
434,158,919 i
192,320,339
935,943,305 i
67,080, 735
918,940,862 !
22,148,292
138,463,733
9, 013, 870
133,918,388 I
851,832,473
12,510,353,908 I
135, 335, 396
1,609,813,215 |
56,258, 659
918, 689, 732 !
109,216,206
842,145,997 !
78,148,741
690,370,930 j
64, 232, 938
938,399, 125 !
39,071, 919
439,596,974 i
103,664,691
1,184,680,019 ;
407, 768, 963
5,029,008,094 ,
762, 997, 200
5,470,870,308 i
131,886, 399
2,17(2,719,936 i
15, 75,8, 775
246,758,970 |
272,483,866
3,468,038,611 j
11,841,163
154,470,099
30,390, 919
556,600,286 j
2, 341, 538
26,793,795
10,261,622
134,074, 863
331, 624, 315
3,479,047,175
3,172,807
51,070,386
2, 598,418, 524
26, 227,486,445
106, 623,327
1,048, 672, 968
7,972,051
161, 238, 660
564,543,064
6,320,066,413
73, 912,161
863, 636, 742
28, 652,483
439, 969,312
891,119,486
9,016, 697, 943
50, 375, 599
628, 375, 557
20,003,470
361, 880, 013
5,257,250
138,116, 714
66, 906, 463
947, 801, 229
206, 658,194
2, 529,150, 225
21,297,449
252, 289, 232
10, 237, 937
130, 615, 362
931, 586, 294
112,238,006
959, 233, 499
63, 838,646
659, 370,882
64, 525, 291
171,192, 887
1,988,668,227
8. 187, 858
53, 486, 061

$1,525,759
34, 324
979,311
988, 954
13,859,284
2,492,452
5,744,112
901,533
700,048
4, 674, 888
2, 641,441
477, 740
312, 289
17,302,878
5,492, 859
1, 673,109
2,075, 285
1,477,360
4, 361, 667
1,410,839
2, 398, 821
16, 193,240
7, 572, 418
2,537,010
910,284
4, 375,340
627*094
704,479
238, 738
262, 246
9,147, 332
239,022
52, 337,454
3, 376, 750
363,050
13, 798, 727
8, 434,842
1,957,800
18,200,347
1, 515, 953
2, 644, 322
181,264
3, 610, 681
6,662,837
633,626
247, 332
4, 226, 853
2,911,363
2, 316, 430
4, 931, 773
395, 005

5«. 67

113,692,083,216!

104,108,399,519

243,078,565

9,583,683,697:

Corporations reporting no net income
Dividends

Dividends
Number I Percent j Gross income

1 nctmte (us
Cash

$1, 978, 930 ! $14,596,974
285,779
59,523 !
3, 038, 850
813,539 !
12,279, 747
2,515,334 !
243,236,591
50,533,672 !
51,097,543 !
7,077,070 |
03,784,644 :
14,886,873 i
45,796,929 !
7,664,617 i
20,876,469
8,119,191 i
35,675,630
23,516,457 i
32,996,249 \
7,699,583 i
14,801,914
2,794,231 |
5,984,953 \
975,132 i
413,106,090
105,692,356 !
58,420,171 ;
15,736,200 (
27,508,133
6,302,485 !
51,341,925
13,442,854
27,457,277
9, 418, 224
39,654,651
7, 268, 660
25,974,001 :
4, 584, 431
42,413,456
12,753,251
207,672,625 ,
19, 269, 096
216,814,580 I
96,056,344 .
67,541,140 ;
15,796,494
8,707,656
1,663,545
127,983,294 i
33,347,365
6,913,720
1,196,446
13,764,265
3,317,807
1,005,773
214, 831
5,591,754 |
1,168, 632
147,879,947 i
39,208,726
1,659,529 !
311,179
1,578,816,466
322, 979,149
41,746,752 i
12,821,971
2,082,387 j
547, 214
265,502,647 i
69,182,027
29,752,523 ;
8,025,171
14,354,208
3,153,701
479,003,328 !
111,207,111
23,490, 582 j
6,018,592
10,153,142
1,912,104
2,048,317
426,159
;
29,127, 488 I
7,792,719
88,538,824 I
24,862,385
8,813,255 !
2,431,578
5,413,631 i
1,218,235 j
42,202,247
13,405,461
35,002.405 !
7,122, 278
40, 488,174 |
7,632,661 :
82,090,314 i
20,325,149
2,812,371 ;
884,463
1, 170,331,206 j 4,817,301,320!

Deductions

Delimit

Stock

Cash

$2,490,265 :
1,367
36,875 !
87
441,220 I
858
1,859,038
861
23,664,840
9, 724
1,350,688
3,416
3,801,019 :
2, 238
3,050,687 \
59(5
2,008,587 j
672
7, 195, 429
2, 806
7,891,135 ;
1,897
3,423,116 !
214
376,690 j
1, 267
81,071,591 j 10,472
5,700,331 ;
4,231
2,497,632 |
3, 933
608,034 l
1,871
1,877
1,655,484 I
2, 134, 430 i 2, 129
1,632,853 |
1,519
2, 371
2,623,594 !
6, 813
12,970,058 I
27.536,316 j
4, 913
8,412,521 !
4, 734
433,025 I
552
18,071,610
6, 301
2,298
292,829
1, 715
1, 466, 820
131,156
678
450,293
440
14, 976,484
5,657
30,749
506
162,982,625
32, 576
3, 099, 597
2,505
98,743
1, 561
18,426,668
8,973
2,467
763,089
1,330,030
2, 940
9, 933
43,074, 224
1,084
1, 947, 048
1,766
551, 977
1,262
182,677
1,754
4, 076, 675
4, 355
10,828,430
1,485
414, 253
8,970
380
2,380
1, 835, 976
4,932
3, 359,047
2,362
2,155, 235
5. 348
7, 013,109
662
55, 748
502.489,520!

177,738

34. 73 I $J 08, 524,795
54. 72 !
1,082,491
59. 13 !
26, 045,265
32.08 ;
70, 654, 283
47.98 1
966,480, 894
53.38 !
161,788,373
37. 56 | 388,402, 692
43.32 j
52, 554, 840
38.34 i
51,488,936
33.87
106, 024,479
36.13
192,118,135
36.03
31,931,442
36, 390, 764
55. 59
3,975, 827,362
38. 44
38.27
315, 924,094
43.47
241,131,367
159,086,023
37. 40
128,198,258
35. 44
40. 55
273, 482, 258
43.85
97, 832, 514
220, 658, 595
43. 42
1.315,091,096
41.43
37.74
640, 995,436
44. 11
389. 833, 701
27.61
48,647,514
40. 20
574,474, 277
58. 82
50,780,718
37.42
129,101,981
65.89
13,312,191
36.73 |
74, 748, 387
37.34 I
512,406, 389
53. 77
13, 666,967
41.02
5,440, 763, 958
39.97 I 232, 867, 312
48.10 I
41,851,481
38. 61
1, 185,618,831
43.99
183, 943, 448
50. 26
203,425,100
42. 26
1,633,984,623
43.31
209, 296,054
45. 00
157,081,701
44.47
35,958, 599
206, 591, 214
36. 53
38. 73
494,545,064
47. 60
67,656,639
34. 93
32.210,879
38. 31
215,217,083
48.39
272, 753,444
45. 38
147,176,165
39. 65
348,366, 732
45. 62
20,467, 602
41.33

$110,813,229
.1,453,184
37,455,041
76, 203,448
1,086,392,868
187,947,414
418,946,235
63,255,969
55,999, 525
132,570,058
210,415, 533
34,200,853
41,586, 738
4,117,014, 646
346,805,135
265,508,161
172, 659,417
139,681,987
299, 634, 922
108,019, 333
240,003,827
1,427,813,180
704,871,474
421,643,813
52,444, 803
623,181,141
58,496,933
141, 639,497
19, 754, 561
80,528, 765
567, 732, 593
16,482,319
5, 896, 562, 957
247,403, 659
45, 833, 792
1,339,129,771
211,275,145
220, 298, 753
1,785,071,675
233,425, 971
169,128,660
39, 315, 853
219, 268, 628
540,458,997
77,354,901
35,680,789
253, 856,921
302,120,481
170, 569,231
383,444, 793
24, 332, 962

$8,288,434 ;
370,693 !
10, 809, 770
5, 549,165
119,911,974 !
26,159,041 j
30,543,543 !
10,701,129 !
4,510,589 j
26,545,579 i
18,297,398 j
2,269,411 |
5,195,974 i
141,187,284 I
30,881,041 !
24,376,794 j
13,573,394 !
11,483,729
26,152,664 !
10, 186, 819 !
19,345,232 \
112,722,084 !
63,876,038 \
31,810,112 !
3,797,289 j
48,706,864 |
7,716,215 !
12,537,516 j
6,442,370 !
5,780,378 i
55,326,204
2,815,352
455,798,999 |
14,536, 347
3,982,311
153,510,940
27,331,697
16,873,653 !
151,087,052 ;
24,129,917
12.046,959
3, 357, 254
12, 677, 414
45, 913, Q33
9, 69.8,262
3,469, 910
38, 639, 838
29, 367,037
23, 393,066
35,078,061
3, 865, 380

$780,050
20,000
253, 611
539, 278
23, 805,476
2, 392,137
0,085, 743
4,011,419
504, 783
2,831,697
3, 796,678
1,719,078
169,450
18,015,975
3,390,421
4, 489, 952
2, 326, 975
1,011,109 !
3,663,276 !
1,499.859
2, 771, 546
14,930,212
20, 186,805
5,155,022
493,159
8,110,153
860,047
1, 228, 438
131,911
481,150 I
9,128,164
98,786
125,447,379 I
2, 116,100 I
240,989
26,210, 585
2, 823, 701
886, 503
39, 040, 254
3,041,535
1,151,824
288,000
1,492,838
9,181,698
1,892,338
249,605
2, 851,075
4,129,185
2, 961,397
3,050, 780
235,038

22,499,062,446 i 24,461,690,541 j 1,962,628,095 | 372,173,187

HH474-- 27.

p. 104,)

Stock

$34, 188
10, 120
92,600
4,071,326
464, 655
43, 390
401
58,574
953, 301
176, 526
2, 300
252, 870
1, 445, 534
527,464
357,471
167,903
357,467
97, 204
36, 118
391, 356
2, 111,214
768, 393
176, 305
63
583,981
31,931
12, 789
509
2,404
554, 290
19," 529," 114
177,872
62,418
2,028,194
309, 595
203,872
1,560,229
763, 056
14, 795
37, 485
16,169
577, 749
31,600
3,641
1,993,231
135,069
482,978
219,933
12, 200

41,941,847

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*

[Income returned for the calendar year ended Dee. 31, 1925] *
I n d u s t r i a l divisions
Manufacturing

Distribution
Aggregate

A. Receipts, taxable income:
Gross sales, or operating revenue
Gross profits from sales

B.
C.
D.

E.
F.
O.

$108, 763,142,102
22,116, 611, 728

26, 252, 522, 828
Miscellaneous income
Receipts, tax-exempt income:
1,175, 480, 732 I
Dividends on capital stock of domestic corporations
519,846,442 |
Interest on Federal, State, and municipal bonds
Total receipts
.
136, 710, 992,104 !
Disbursements:
86,646, 530, 374
Cost of goods sold, or operating expense
Interest paid
3, 616, 969, 079
Depreciation
2 857, 710, 739
Depletion
472, 061, 777
3 33, 801, 337, 359
Miscellaneous expense
Total disbursements
3127, 394, 609, 328
Net profits
9, 316,382,776
Deduction from net profits to arrive at net income as defined
in revenue act:
Tax-exempt interest and dividends received on capital
1, 695, 327,174
stock of domestic corporations
7, 621, 055, 602 j
Net income
Prior year net loss deducted by concerns showing net income
243, 078, 565
in 1925
7, 377, 977, 037
Net income after deducting prior year loss
1,170, 331, 206
Total tax
8,146, 051, 570
Net profits (F) after deducting tax (K)
Cash and stock dividends distributed:
5,189,474, 507
Cash dividends.
544, 431, 367
Stock dividends
5.733,905,874 I
Total dividends distributed—
1
2

Agriculture
a n d related
industries

$591,966,043
192,407, 889
197,583,763

For corresponding data expressed as percentages of total receipts. See p. 114.
Fiscal year returns are included- See p. 1.




4,004,817
855, 233
794, 409, 856
399, 558, 204
34, 547,165
32, 998, 849
11,131, 522
293, 667,065

Mining and
quarrying

Textiles
and textile
products

Leather
a n d leather
products

$3, 866, 504, 663 I$13,138,496, 223
1,192,397,476
2,252,808,435
992, 369, 868
228, 545, 801

$7, 472, 865, 703
1,845,216,056
234,996,866

$1,469,334,861
267,876,198
44, 050, 783

$1, 422, 910, 558
350, 758,569
23, 906, 533

33,147, 063
6, 978, 364

8, 599, 379
10, 446, 085

1,145,817
1,156,835

22,539,143
390, 367

;9,642 j 13,407,167,451

7, 726, 908, 033

Food p r o d u c t s ,
beverages, and

tobacco

65, 972,100
11,193,011

2, 674,107,187
104,088,660
280,063, 619
281,465, 936
1, 275, 505, 915

10, 885, 687, 788
123,125, 357
186, 832, 037
1,244,411
1, 728,192, 301

6,127, 649, 647
77,322,112
146, 529, 544
7, 684, 819
1, 050, 334, 026

771, 902, 805 | 4, 615, 231, 317

12, 925, 081, 894

7, 409, 520, 148

482, 085, 557~

317,387,885"

22,507,051 !

320,808,325

4, 860,050

77,165, 111

40,125, 427

19, 045,464

17, 647, 001

243, 643, 214

441, 960,130

298,342,421

R u b b e r and
r u b b e r goods

=

1, 469, 746, 601
=

1,201,958,663 ! 1,072, 151,989
13,237,012 | 23, 253, 058
27, 389, 506
18,494,085
1,309,794
46, 663
231,258,293
214, 951,467
1,466,257,847 ! 1,337,792,683
131,953,918
49,430,449"

2,302, 652
47,127, 797

22, 929, 510
109,024,408

5, 205, 817

25, 062, 672

9,484,242

26,835,733

3, 729,196

2, 254, 793

12,441,184
8,603,812
13, 903, 239

218, 580, 542
55, 049, 260
265. 759, 065

432,475, 888
66, 586, 899
415,498,658

271, 506, 688
48, 814, 565
268, 573, 320

43, 398, 601
9,168, 527
40, 261, 922

106, 769. 615
15,411,932
116.541.986

30, 898, 225
4, 053, 465

335,141, 993
3, 878, 475

312,186,034
72,114,337 I

186,156, 837
26, 829, 410

38, 758, 333
9,969,038

33, 063, 287
1,170, 344

34,951,690

339, 020, 468

384, 300, 371

212,986, 247

:8, 727, 371

34, 233, 631

3

Includes special nonexpense deductions of life insurance companies. See p. 9.

w
O
CD
O
^
ti

3
o
o
g

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
PART 1—ALL CORPORATIONS i—Continued
Industrial divisions
Manufacturing

Distribution
Lumber
and wood
products
A. Receipts, taxable income:
Gross sales, or operating revenue
Gross profits from sales

B.

C.
D.

E.
F.
G.

H.
I.
J.
K.
L.

Miscellaneous income
Receipts, tax-exempt income:
Dividends on capital stock of domestic
corporations
Interest on Federal, State, and municipal bonds
Total receipts
Disbursements:
Cost of goods sold, or operating expense.
Interest paid
Depreciation
Depletion
Miscellaneous expense
Total disbursements
Net profits
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
Net income
Prior year net loss deducted by concerns
showing net income in 1925
Net income after deducting prior year
loss
Total tax
Net profits (F) after deducting tax (K)
Cash and stock dividends distributed:
Cash dividends
_.
Stock dividends
Total dividends distributed..




$2,802,999,810
664,908, 701
155,183,211

9,334,118
3,104, 708
2,970,621,847

Paper, pulp,
and products

Printing and
publishing

Chemicals
and allied
substances

Stone, c\ay,
and glass
products

Metal and
metal
products

, 456, 843, 903 $17, 473, 625, 696
476,588,178
3,664,455,862
42, 008, 588
1, 590, 012, 552

All other
manufacturing
industries

Total manufacturing

$1,446,025,008 $1, 735, 807, 304
862, 987, 828 641,853,721
535,221,704
41, 691, 281

$6, 424, 653, 533
1,908,565,487
482, 243, 288

11,241,606

158, 427, 598

2, 960, 063

46, 613, 963

18, 622, 713

316, 024, 550

3, 979, 746
1,608,403
1, 492, 717, 779 2, 286, 250, 360

12,175,467
7, 077, 499, 886

2, 548, 064
1, 504, 360, 618

41,082,082
19,151, 334, 293

8, 005, 239
2, 318, 961, 785

91, 475, 360
60, 921, 256, 949

4, 521,
86,
244,
63,
1, 450,
6, 365,

711,528,367

980, 260, 725
13, 495, 827
55,881.117
1, 983, 599
283, 530, 264
1,335, 151,532
169, 209, 086

13,809,169, 834
176,471,901
463, 602, 495
20, 560, 046
3, 038, 525, 634
17, 508, 329, 910
1, 643, 004, 383

1,590,721,523
19,983,417
46,063,014
803, 665
497, 703, 025
2, 155,274,644
163, 687, 141

44, 503, 770, 087
621, C58, 695
1,362,504,245
143, 923, 248
10,180,798,082
56, 812, 654, 366
4, 108, 602, 583

170,603,065
540, 925, 302

5, 508,127
163, 700, 959

87, 696, 045
1,555,308,338

26, 627, 952
137,059,189

3,701,102,673

3, 393, 087

$2, 240, 232, 978 557, 083, 795, 577
649,511,455 12, 580, 025, 490
52,100, 855
3, 429, 961, 462

GO

a
o
CO

1, 083, 037,180 1, 093, 953, 583
2,138,091,109
19, 402, 347
21,850,758
46, 717, 738
50,110,167
47, 530,987
75,718,998
852, 361
1,122,886
45, 287, 850
945, 306,129
235,125, 225
505,166,871
2, 109, 624, 587
2, 810, 982, 566 1, 388, 667, 036
176, 625, 773
104,050, 743
159,639,281

12,438, 826
147, 200,455

5,001,490
99,049, 253

15,221,352
161, 404, 421

088, 046
799,168
352, 292
027,160
704, 853
971, 519

407, 499, 910

5, 808,164

1, 925, 373

3,290, 987

16,311,755

2, 412,156

34,194, 952

4, 253, 240

110,500,591

141, 392, 291
24, 667, 289
134, 971, 992

97,123, 880
14, 003, 824
90, 046, 919

158,113,434
23, 375, 358
153,250,415

524, 613, 547
78, 393, 092
633,135, 275

161, 288, 803
22, 852, 708
146, 356, 378

1,521,113,386
221, 972, 624
1, 421, 031, 759

132, 805, 949
21,494,169
142,192,972

3, 590, 602, 082
546, 740, 987
3,561,861,596

119,730,677
13, 652, 564

64,335,372
3,644,901 !
67,980,273

99, 580, 743
14, 447, 965
114,028,7

477, 665, 860 i
28, 663,299 j
506, 329,159 j

79,073,157
29,198, 051
108, 271, 208

714, 022, 062
60, 300, 786
774,322, 848

99, 223, 223
7, 457,342
106, 680, 565

2, 223, 795, 585
267,448, 037
2,491,243,622

133,383,241

3

O

o

g

Industrial divisions

Transportation and
other public
utilities

Distribution
Construction

A. Receipts, taxable income:
Gross sales, or operating revenue.
Gross profits from sales
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, or operating expense-.
Interest paid
Depreciation
Depletion
Miscellaneous expense
Total disbursements
E.

Trade

$1, 798, 759, 813 [ $1, 159, 769, 625 38,134, 885, 379
322,008,582
472,21{1, 826
6, 537, 338, 383
1,645,880,074
498,481,868 10, 387, 413, 751

1,476,751,281
29, 441, 662
51,769,200
657, 708
625, 477, 115

$1, 268, 256, 639
518,649,002
1,555,323,237

$4, 616, 357, 471
264,118,550
7, 475, 992, 812

Combinations, predominant
industry
not ascertainable

Nominal
concerns

1242, 846, 892
37, 418, 630
69,515,993

66,171,883
12, 714,162

15, 772, 503
1,838,799

355, 413,144
367, 202, 545

9, 650, 009
1, 247, 600

.8, 213

11,911,493,520 | 39,859,651,498

2,841,191,178

12, 814, 965, 972

323, 260, 494

8,213

4, 352, 238,921
749,607, 637
1, 437, 024, 636
67,031,711
189,182, 763
108,135,676
12, 373, 602
971, 614
1, 723,633, 328 2 5,033,926.177
11,024,746,099
2, 649, 379, 966

205, 428, 262
8, 487, 797
8, 472, 010
732, 125
84, 060, 768
307,180,962

1,790,219,873

16, 079, 532

8,807, 426
2, 665, 675
2, 308, 714, 782

Public service, Finance, bankprofessional,
ing, insurance,
and related
amusements,
hotels, etc.
business

333, 664, 300
30, 645, 844

687, 521, 79
1,
587, 883, 951
7,831,271
i,$Sl,'/n
7,861,503,842 |

31, 597, 546, 996
246,136, 358
236, 661, 942
12, 974, 745
1^,974, 745
6,720,905,562

I 2,184,096,966 j 10,213,235,131 | 38,814,225,603

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

124,617,816

11,473,101

364,310,144 !

78, 886, 045

17,611,302

722, 615, 689

113,144,715

1,333,948,245 j

966, 539, 850

174,199,910

1,067,604,184

5,181, 923

1, 859, 499
1, 956,113
3

1, 947, 900

3

1,956,113

3

1, 956,113

10, 897, 609

Net income
Prior year net loss deducted by concerns showing net income in
1925

58,127
38, 487

Net income after deducting prior year loss..
K. Total tax.
L. Net profits (F) after deducting tax ( K ) .
Cash and stock dividends distributed:
Cash dividends
Stock dividends
Total dividends distributed.

1,045,425,895

191,811,212

34,189, 024

8,603,195

31, 749, 045

1, 316,194, 495
186, 313, 840 {
1,511,944,549

932, 350, 826
145, 349, 645
900, 076, 250

165, 596, 715
28, 466, 993
163, 344, 219

1, 035, 855,139
179, 948, 691
1,610,271, 182

3, 909, 838
2, 277, 058
13, 802,474

70,004, 617
11,568,878
81,573,495

1,006,817,385
77,156, 237 I
1,083,973,622 i

506, 373, 789
90, 481, 298
596,855,087

107, 851, 777
9, 475, 352

896, 836, 565
78, 637, 779

11,750,071
1,725,246

117,327,129

975, 474, 344

8,213

1. 272, 085

104, 402, 329
17,580,920
107, 036, 896

13,475,317

8, 742, 386

1 For corresponding data expressed as percentages of total receipts. See p. 114.




1,698,258,389

2

17,753,750 I

Includes special nonexpense deductions of life insurance companies. See p. 9.

"s" 1," 947," 900
4,500
6,600
11,100
3

Deficit.

a
Ul

M

O
O

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
PART 2 — CORPORATIONS REPORTING NET INCOME
[Income returned for the calendar year ended Dec. 31, 1925]1
Industrial divisions
Manufacturing

Distribution

A. Receipts, taxable income:
Gross sales, or operating revenue
Gross profits from sales

B.
C.
D.

E.
F.
G.

H.
I.

Agriculture
and related
industries

Total dividends distributed.




Food products,
beverages, and
tobacco

Textiles
and textile
products

$90, 507, 029, 613 $424, 590, 380 $2, 912, 540, 217 $11,273,700,451 $5,968,009,117
\ 037, 053, 352 1, 229, 767, 094
19,908,047,145 169,314,873 1,001, 369, 757
170,707,191
133, 425,135
145, 011, 961
746,395,547

22, 200, 542, 595
Miscellaneous income
Receipts, tax-exempt income:
984, 511,008
Dividends on capital stock of domestic corporations
394,641, 443
Interest on Federal, State, and municipal bonds
Total receipts
114, 086, 724, 659
Disbursements:
70, 598, 982,468
Cost of goods sold, or operating expense
Interest paid
2,752,367,343
Depreciation
2, 363,420, 725
Depletion
375, 622,419
2 27, 033,495, 556
Miscellaneous expense
2 103,123,888,511
Total disbursements
Net profits
10,962,836,148
Deduction from net profits to arrive at net income as defined in
revenue act:
Tax-exempt interest and dividends received on capital
1,379,152,451
stock of domestic corporations
Net income
9,583,683,697
Prior year net loss deducted by concerns showing net income
243,078, 565
in 1925

J.
Net income after deducting prior year loss.
K. Total tax
1
L. Net profits (F) after deducting tax (K)
Cash and stock dividends distributed:
Cash dividends
Stock dividends

Mining and
quarrying

Leather
and leather
products
$1,154, 714, 663
240,576, 541
20, 038,362

Rubber and
rubber goods
$1,330, 640, 978
339,645, 689
20, 317, 708

2, 612, 598
468, 202
572, 683,141

52, 471, 445
8, 401,052
3, 719, 808, 261

32, 034,867
6,382,695
11,482,825,204 |

6, 625, 582
9,754, 985
6,117,814,819

587, 365
913, 679
1,176, 254, 069

22, 536, 014
378, 518
1, 373, 873, 218

255, 275, 507
11, 685,771
22,078,024
7, 790,386
195, 910, 701
492, 740,389
79, 942, 752

1,911,170,460
49,329,463
195,734, 590
219, 235, 282
829, 866, 225
3, 205, 336, 020
514, 472, 241

9, 236, 647, 099
90,998, 212
150, 568, 262
816,984
1, 431, 904, 841
10,910,935,398 j
571,889,806 i

, 738, 242, 023
46, 211, 769
111,980,431
7,341, 860
784,543,358
5,688,319,441
429,495,378

914,138,122
7, 919, 097
13,154,020
20,114
163, 498, 039
1, 098, 729, 992
77, 524,077

990,995, 289
21, 240, 233
24,403, 252
3,199
191, 350, 860
1, 227, 992, 833
145, 880, 385

3,080, 800
76, 861,952

60, 872, 497
453, 599, 744

38,417,562 ]
533, 472, 244

16,380, 567
413,114, 811

1, 501, 044
76, 023,033

22,914, 532
122, 965, 853

5, 205, 817

25,062, 672

9, 484, 242

26, 835, 733

3, 729,196

2,254, 793

9,340,605,132
1,170,331, 206
9,792, 504,942

71, 656,135
8, 603, 812
71, 338,940

428, 537, 072
55,049, 260
459,422,981

523,988,002
66, 586, 899
505, 302, 907

386,279,078
48, 814, 565
380, 680, 813

72,293, 837
9,168, 527
68,355, 550

120,711,060
15,411,932
130,468,453

4, 817, 301, 320
502, 489, 520

26, 731, 485
3, 436, 666

304, 681, 577
2, 605,492

297,424, 857
69, 045, 505

169, 306, 552
24, 950, 679

25,923, 756
9, 813, 925

32, 697, 645
1,152, 713

5, 319, 790, 840

30,168,151

307, 287, 069

6,470, 362

194, 257, 231

35, 737, 681

33, 850, 358

M
Q
Ul

O
O

g

Industrial divisions
Manufacturing

Distribution
Lumber
and wood
products
A. Receipts, taxable income:
Gross sales, or operating revenue
Gross profits from sales

B.

C.
D.

E.
F.
O.

Miscellaneous income
Receipts, tax-exempt income:
Dividends on capital stock of domestic
corporations
Interest on Federal, State, and municipal
bonds
Total receipts
Disbursements:
Cost of goods sold, or operating expense..
Interest paid
Depreciation
Depletion.
Miscellaneous expense
Total disbursements
Net profit
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.
I.

Net income
Prior year net loss deducted by concerns
showing net income in 1925
J.
Net income after deducting prior year
loss
K. Total tax
L. Net profits (F) after deducting tax (K)
Cash and stock dividends distributed:
Cash dividends
Stock dividends
Total dividends distributed.
1

Fiscal year returns are included.




See p. 1.

Paper, pulp,
and products

$2, 244.148, 541 $1,231,185,018
579, 583, 789 333, 002, 287
128,885,179
26, 264, 035

Printing and
publishing

Chemicals
and allied
substances

$1,493,522,225 j $5,869,894,845
574,740,920 ! 1,793,889,749
484,625,230 |
448,268,359

Metal and
metal
products

All other
Lanufacturir
industries

Total manufacturing

$1,311,121,356 |$15, 786, 325. 252 $1, 950, 029, 854 $49, 613, 292, 300
j
454,798,974 I 3,399,517,716 j 585,445,851 I 11,567,471,962
38,222,047 j 3,006,977,014
31,057,702 I 1,505,166,066
2,853,381 i
I

43,856,913 i

18,489,818 j

304,724,772

7, 429, 405

3,113,696

10,337,290 I

2, 352, 406
2,382, 815,531

1, 576, 736
1, 262,139,485

3,787,035 !

1,992,271, 78

1, 664, 614, 752
29,118,424
56,051,063
33, 037,907
389, 895,476

898,182, 731
13, 763, 404
38, 935, 870
833, 970
194, 546, 908
1,146, 262, 883
115, 876, 602

856, 322, 382 12,386,807,536 1 1,364, 584,003 i 38,045,820,338
918,781, 305 4,076, 505,096
135,825,081 !
13,072, 018 I 443, 608,178
60,914, 423
9, 862, 040
14,683, 477
409,062,721
49, 400, 852
38, 949, 887 I 1,154,994,487
220, 256,171
42, 231, 358
123, 374,163
1,681,515
19,508,860 !
730,514
58,703, 716
695, 524
243, 365, 083 2,583,533,983 |
397,123,085 I 8,469,114,799
810, 846, 839 1, 278, 506, 327
1,787,238,503 j 5, 694, 885, 733 1,160, 631, 872 I 15,534,738,181 I 1,814,459,507 48,236,911,965
792, 096, 884
200,027, 227"" 4, 773,986, 260
186, 902, 573~T 1, 839,162,142
205, 033, 277

2,172,717,622
210,097,909 I

156,860,437 j

Stone, clay,
and glass
products

38,552,092 !
11,958,976 |
7,745,015 !
85,904,139
2,502,006 I
6,486,982,617 j 1,347,534,445 j 17,373,900,323 \ ,2,014,486,734 j 53,010,898,225
11
CD

H

M

o

3
o
o
9,781,811

168,819,413
623, 277, 471

200,316, 098

4, 690,432
111, 186,170

14,124,325
190, 908, 952

5, 808,164

1, 925, 373

3, 290, 987

194,507, 934
24, 667, 289
185,430, 620

109, 260,797
14,003, 824
101, 872, 778

187, 617, 965
23, 375, 358
181, 657, 919

606,965, 716
78,393, 092
713. 703, 792

112,691,908
10, 903, 792
123, 595, 700

61,811,559
3, 376, 624
65,188,183

98,103,123
14, 008, 423
112,111,546

472, 030, 899
28, 406, 893
500, 437, 792

2

16,311,755

5,355,387 |
82,409,005
181,547,186 I 1,756,753,137

26, 234. 833
173, 792, 394

390, 628, 911
4, 383, 357, 349

34,194,952

4, 253, 240

110, 500, 591

179,135,030
22,852,708
164, 049, 865

1,722,558,185
221,972,624
1, 617,189, 518

169, 539,154
21, 494,169
178, 533, 058

4, 272, 856,758
546, 740, 987
4, 227, 245, 273

77, 077, 687
29, 058, 659

695, 727, 284
58, 889. 504

~106,136, 346

~ 754, 616/788

96, 427, 321
6, 769, 390
103,196,711

g

:, 139, 222, 591
256, 376,107
2,139, 598, 698

2,412,156 !

tei

Includes special nonexpense deductions of life insurance companies. See p. 9.

o
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
PART 2.-CORPORATIONS REPORTING NET INCOME—Continued
Industrial divisions

Distribution
Construction

A. Receipts, taxable income:
Gross sales, or operating revenue
B.
C.
D.

E.
F.
G.

H.
I.
J.
K.
L.

Transportation and
other public
utilities

Trade

Public service, Finance, bankprofessional,
ing, insurance,
and related
amusements,
hotels, etc.
business

$1, 003,176,170 $2,397,145,318
! $1, 494, 029,103 j $1, 022, 241, 736 |$31, 476, 532, 030
228,045,159
408, 256, 885
Gross profi ts from sales
!
283,936,406 I
412,546,321 \ 5,801,869,845
1, 266, 230, 995
5,858,062,035
414,140,656 j 9,637,092,426 ' 1,082,863,110
Miscellaneous income
Receipts, tax-exempt income:
57,036,518 ,
247, 978, 953
293,174,143
13, 760, 569
Dividends on capital stock of domestic corporations
6,324,488 I
11,223,664
256, 405, 788
1, 675, 720
Interest on Federal, State, and municipal bonds
27,599,591
1,969,380 i
Total receipts
8, 759, 592, 094
1,916,463,627 10,980,107,896 \ 32,628,255,322
2,284,843,454
Disbursements:
594,919, 285 2,169,100,159
1, 210,092, 697
609,695,415 25, 675,162,185
Cost of goods sold, or operating expense
38, 669, 061
1, 077, 956, 663
20, 566, 818
931, 083, 354
175, 563, 862
Interest paid
78, 551, 079
142. 530. 043
534,064,115
192, 004, 802
Depreciation
38,450, 559
10,457, 867
7, 266, 696
6, 397, 505
136,421
Depletion
491, 836
7,108,531,808
1, 310, 705, 084
3, 331, 339, 381
Miscellaneous expense.
482, 077,141
5, 256, 220,790
1
Total disbursements
8,731,384,113
1, 751, 679, 05T 9,190,641,388 31,305,349,144
2, 022, 980, 930
Net profits _ _.
2, 028, 207, 981
261, 862, 524
164, 784, 576
1,789,466,508 j 1,322,906,178
Deduction from net profits to arrive at net income as defined in
revenue act:
Tax-exempt interest and dividends received on capital stock
320,773,734
68,860,182
15,436, 289
of domestic corporations
504, 384, 741
8, 293, 868 I
246,426,235
1,523,823,240
Net income..
156,490,708
1,468, 692,774
1,254,045,996
Prior year net loss deducted by concerns showing net income in
17 753, 750
8, 742, 386
1925
8, 603,195
31, 749, 045
34,189, 024
1 219, 856, 972
,
237, 823, 040
Net income after deducting prior year loss.
1, 492, 074, 195
147, 748, 322 1,450 939, 024
28,466, 993
Total tax
17, 580, 920
186 313, 840
179, 948,691
145, 349, 645
233, 395, 531
Net profits (F) after deducting tax (K)
147, 203, 656 1,603 152. 668
1, 848, 259, 290
1 177, 556, 533
,
Cash and stock dividends distributed:
100, 280,180 !
56, 509,033
758,125,566
Cash dividends
950,601, 602
472,621,013
61,631, 037
9,299,915
71,816,382
Stock dividends
11,176,200
84, 722, 681
Total dividends distributed
67, 685, 233
1,012,232,639
557, 343, 694
109,580, 095 j
829,941,948
1

Includes special nonexpense deductions of life insurance companies. See p. 9.




Combinations, predominant
industry
not aseertainable
' $163,482,359
I 35,735,937
j 43,768,851
5, 827, 522
993, 907
214,072,639 \
127, 746, 422
3, 904,173
5. 013, 026
'472, 263
49, 729, 627
| 186,865,511 I
27, 207,128

6, 821,429
20, 385, 699
1, 272, 085
19,113, 614
2, 277, 058
24, 930, 070
8, 528,273
1,425,040
9,953, 313

Nominal
concerns

H
1 1
—
ui

3

a
w
o
o
o

FART 3.—CORPORATIONS

R E P O R T I N G NO N E T

INCOME

[Income returned for the calendar year ended Dec. 31, 1925] i
Industrial divisions
Manufacturing
Distribution

Agriculture
and related
industries

Aggregate

A. Receipts, taxable income:
Gross sales, or operating revenue
Gross profits from sales
Miscellaneous income
B. Receipts, tax-exempt:
Dividends on capital stock of domestic corporations
Interest on Federal, State, and municipal bonds
C.

j
I $18,256,112,489
2,208, 56 A, 583
4,051, 980,233
j
190, 969, 724
j
125.. 204, 999

$167,375, 663
23,092,966
52, 571, 802

Mining and
quarrying

$953,964,446 I
191,027,719 i
245,974,321

J
Food products, j
beverages, and
tobacco
j

Textiles
and textile
products

1, 864, 795, 772
215,755,083
57, 838,610

$1, 504,856, 586
115,4$, 962
101,571,731

Leather
and leather
products

$314,620,198
26,799,657
24, 012,421

Rubber and
rubber goods

$92,269,580
11,112,880
3, 588,825

13,500,655
2,791,959 !

1,112,196
595,669

1, 973, 797
691,100

558,452
243,156

3,125
11,853

ii
Ul

I 22,624,267,445

221,726,715

1,216,231,381 ;

1,924,342,247

1,609,093, 214

339,434,227

95,873,383

a

18,047,547,906
864,601,736
494, 290,014
96,439,358
2
6, 767,841,803

Total receipts

1,392, 219
387, 031

144, 282, 697
22,861,394
10, 920,825
3,341,136
97, 756, 364

1, 649,040, 689
32,127,145
36,263, 775
427,427
296, 287,460

1,389,407,624
31,110,343
34,549,113
342,959
265, 790, 668

287,820, 541
5,317, 915
5,339,465
1, 289, 680
67, 760, 254

81,156, 700
2,012,825
2, 986, 254
43,464
23, 600, 607

24, 270, 720, 817

279,162, 416

1,409,895,297 ! 2,014,146,496

1,721,200,707

367, 527, 855

109, 799,850

1,646,453,372

57,435,701

89, 804, 249

112,107,493

28, 093, 628

13,926,467

H

(—t

Ul
D.

E.
F.
G.

H.

Disbursements:
Cost of goods sold, or operating expense..
Interest paid
Depreciation
Depletion
Miscellaneous expense
2

Total disbursements..
Deficit
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

762,
54,
84,
62,
445,

936, 727
759,197
329, 029
230, 654
639,690

193, 663, 916

i Fiscal year r e t u r n s a r e i n c l u d e d .




See p . 1.

16,292, 614

1, 707,865

2, 664, 897

801, 608

14, 978

209, 956,530

91, 512,114

114,772,390

28,895,236

13, 941, 445

4,166, 740
616, 799

30, 460, 416
1, 272, 983

14, 761,177
3, 068, 832

16, 850, 285
1, 878, 731

12, 834, 577
155,113

365. 642
17, 631

414,115,034

Total dividends distributed-

1, 779, 250
59, 214, 951

372,173,187
41, 941, 847

Cash and stock dividends distributed:
Cash dividends
Stock dividends

316,174, 723
1, 962, 628, 095

Deficit-

4, 783, 539

31,733,399

17, 830, 009

18, 729, 016

12, 989, 690

383, 273

2

I n c l u d e s special n o n e x p e n s e d e d u c t i o n s of life-insurance c o m p a n i e s .

See p . 9.

O
O
§

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
PART 3.—CORPORATIONS REPORTING NO NET INCOME—Continued
Industrial divisions
Manufacturing
Distribution
Lumber
and wood
products
A. Receipts, taxable income:
Gross sales, or operating revenue
Gross profits from sales
Miscellaneous income
B. Receipts, tax-exempt:
Dividends on capital stock of domestic
corporations
Interest on Federal, State, and municipal bonds
C.
Total receiptsD. Disbursements:
Cost of goods sold, or operating expense.
Interest paid
Depreciation
Depletion
Miscellaneous expense
E.
Total disbursements. -

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

$558,851, 269
85,874,912
26,298,032

$214, 839,990
29,985,541
15,427, 246

$242,285,079
67,112,801
50, 596,474

$554, 758,688
110,175,788
33, 974,929

$145, 722, 547
21,784,204
10, 950, 886

$1, 687,300, 444
264,938,146
84, 846, 486

$290,203,124
64,065,604
13,878,808

$7, 470, 503, 277
1,012,558,528
422, 984,448

1. 904, 713

279, 391

904,316

1, 567,161

106, 682

2, 757, 050

132, 895

11,299,778

752, 302

31,667
230,578, 294

192,711
293, 978,580

216,491
590,517,269

46,058
156, 826,173

2, 529,990
1,777,433,970

260, 224
304,475,051

5, 571,221
7, 910,358, 724

175,172, 278
4, 718, 870
7, 878,809
156, 837
134,459,290
322,386,084

444,582, 950
25, 884, 745
24, 096,121
4, 323, 444
172,198, 526
671, 085, 786

123, 938,343
3, 633, 787
6, 480, 265
302, 084
40,165,181
174, 519, 660

1,422,362,298
40, 646, 820
54, 539, 774
1,051,186
454,991, 651
1,973,591,729

226,137, 520
6,911,399
7,113,127
73,151
100,579,940
340, 815,137

6,457,949, 749
178,050,517
207, 509, 755
20, 549, 091
1,711,683,289
8,575, 742,401

587, 806,316
473, 476, 357
17,599,314
19, 667, 935
12,249,943
115,271,395
638, 264, 944

184,854,449
8,087,354
8,595,117
288, 916
40,578,317
242,404,153

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

50, 458, 628

11,825,859

28,407,504

10,568,517

17,693,487

196,157, 759

36,340,086

665,383,677

2, 657, 015

H.

53,115,643

311,058
12,136,917

1,097,027
29, 504, 531

1,783,652
82, 352,169

152, 740
17, 846, 227

5, 287, 040
201, 444, 799

393,119
36, 733, 205

16, 870, 999
682, 254, 676

7, 038, 769
2, 748, 772

2, 523, 813
268,277

1,477,620
439, 542

5,634,961
256,406

1,995,470
139,392

18,294,778 |
1,411,282 |

9, 787, 541

2,792,090 i

1,917,162

5,891,3(57

2, 134,862

19,706,060 i

Deficit
Cash and stock dividends distributed:
Cash dividends
Stock dividends
Total dividends distributed....




2, 795, 902
687, 952
\\, 483, 854

84, 572, 994
i 1,071. 930
95, 64T924

in

H

M
o
ui

o
o
g

I n d u s t r i a l <livisions

Distribution
Construction

A. Receipts, taxable income:

Gross sales, or operating income
Gross profits from sales
. _
_
Miscellaneous income
B . Receipts, tax-exempt:
Dividends on capital stock of domestic corporations Interest on Federal, State, and municipal bonds _ _ _ ___

c.

D . Disbursements:

Cost of goods sold, or operating expense
Interest paid
_ _ _ _ _
_ _
Depreciation
Depletion
Miscellaneous expense. __ _ _
-

F

Total disbursements

o.

_

_

_ _ _ _ _ _
_

Cash and stock dividends distributed:
Cash dividends...
Stock dividends
Total dividends distributed

8, 535, 365
1,490,498

2,011,934
163,079

931,385,624

7, 231, 396,176

266, 658, 584
8,874,844
13,318,641
165, 872
143,399, 974

77, 826,384
137,410,914
53, 819,836
564,575
752, 972,034

5,922,384,811
70, 572,496
44, 657,140
6, 577, 240
1,464, 684, 772

91,208,119

107,434,19!
110,796,757 j

Ui

3, 822,487
253,693

$8,213

556,347, 724

4,055,373,878 | 109,187, 855

8,213

154,688,352
28, 362, 650
29, 584, 597
835,193
412, 928, 244

2,183,138,762
77,681,840
359; 067, 973 |
4, 583, 624
46,652,720 i
3,458, 984
1,915,735 1
259, 862
1
1, 702, 586, 796 ! 34,331,141

58,127
38,487

7, 508, 876,459

626, 399, 036

1

277,480, 283

70,051,312

1,859,499

4, 293, 361, 986

120,315,451
11,127,596

1,947,900

___

H
\—

O
rn
O
^

1,956,113

237,988,108
218,230,948 j

3,179,233

43, 536,410

10,025, 863

2,175, 013

4,076,180

8,213

134,744, 529

287, 506,146

72, 226, 325

456,219,056

15,203,776

1,956,113

13,495, 584
392, 678

56, 215, 783
15,525,200

33, 752, 776
5, 758, 617

7, 571, 597
175, 437

138,710,999
6,821,397

3,221, 798
300, 206

4,500
6,600

13, 888, 262

71, 740, 983

39,511,393

7, 747, 034

145,532,396 i

3, 522,004

11,100

Includes special nonexpense deductions of life insurance companies. See p. 9.




1, 022, 593, 743

Nominal
concerns

$265, 080, 469 $2,219,212,153
$79, 364, 533
110,392,117
36,073,891 \
1,682,693
289, 092, 242 1,617,930,777 ! 25, 747,142

40,490,157
3, 046, 253

40,166,760

Combinations, predominant
industry
not ascertainable

43,345, 993

Deficit

1

$137, 527, 889 $6, 658, 353, 349
735, 968,538
59,701,505
563,016,964
750, 321, 325

2,482, 938
696,295

432, 417, 915

_-

Deficit .—
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.

Trade

Public service, Finance, banking, insurance,
professional,
and related
amusements,
business
hotels, etc.

392, 251,155

Total receipts

E.

$304,730,710
38,072,126
84,341,212

Transportation and
other public
utilities

Q

TABLE 10.—Corporation returns—Income statement showing analysis of receipts and disbursements; also net profit, net income, tax, and profit
after deducting tax; distributed by major industrial groups and expressed as percentages of total receipts
ALL CORPORATIONS 1
[Income returned for the calendar year ended Dec. 31, 1925]2
Industrial divisions
Manufacturing
Distribution

A. Receipts, taxable income:
Gross sales, or operating revenue...
Gross profits from sales.
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, or operating expenseInterest paid
Depreciation
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

Aggregate

Agriculture and
related
industries

Mining
Textiles
Food
and
and
quarry- products, textile
bevering
prodages, and
ucts
tobacco

Leather
and
leather
products

Rubber
and
rubber
goods

Lumber
and
wood
products

96.94
17. 6A
2.91

96. 81
23. 87
1.63

94. 36
22.38
5.22

96.87

75.92 :

24.32 !
2.79 !

28.07 j
23.41 I

90.78
26.89
6.81

-.49
.18

2.24
.17

Paper,
pulp,
and
products

Printing Chemiand
cals and
publish- lallied subing
| stances

74.52
24.22
24.87

78.33
24.15
20.10

98.00
16.80
1.70

96. 71
17. U
3.04

.38

.50
.11

1.34
.23

.25
.05

.11
.14

.07

1.53
.03

.32
.10

.23
.11 \

100.00

100.00

100. 00

100.00

100.00

100. 00

100.00

100.00

ioo. oo I

IOO. oo

100.00

63.38
2.65
2.09
.35
3
24. 72

50.30
4.35
4.15
1.40
36.97

54.18
2.11
5.67
5.70
25.84

81.19
.92
1.39
.01
12.89

79.30
1.00
1.90
.10
13.59

79.30
.87
1.22
.09
15.26

72. 95
1.58
1.86
.01
14.62

71. 97
1.57
2.55
1.52
17.01

72.56 !
1.46 |
3.18
.08 !
15.75 !

47.85
.85
2.19
.04
41.34

63.88
1.23
3.45
.89
20.50

3 93.19 I

97.17

13.50

96.40

95.89

96.74

91.02

94.62

93.03

92.27

19.95

6.81

2.83

8.98

5.38

7.73

10.05

79.56 !
16.18 !
19.20 i

6.50 |

3.60

6.97 I

18. 20 !

21. 59

24.05

8.32

6.00

4.66

H.
Net income
I. Prior year net loss deducted by concerns showing net income in 1925-..

81.80

78.41

75.95

91.68

94.00

95.34

82.62

92. 21

95.19

91.38

2.61

23.13

7.81

1.97

8.46

7.54

1.71

3.64

1.85

1.86

2.29

J.
Net income after deducting prior year loss
K. Total tax
.
i
L. Net profits (F) after deducting tax (K)
|
Per cent of net profits after deducting tax (K) to total receipts (C)
.
... _

79.19
12.56
87. 44

55. 28
38.23
61.77

68. 14
17.16
82. 84

89.71
13.81
86. 19

85.54
15.38
84.62

87. 80
18.55
81.45

80.91
11.68
88. 32

88.57 I
15.45 j
84. 55 I

93.34
13,46
S6. 54

89. 52
13,24
86.76

73.73
11.02
88.98

2.66

7.93

6.03

6. 7U

S.95




23. £
76.02

[

1,75

3.10

a

m

o
o

Industrial divisions
Manufacturing

Distribution
Stone,
clay, and
glass
prodI ucts
;
!

A. Receipts, taxable income:
Gross sales, or operating revenue
Gross profits from sales
Miscellaneous income
B. Receipts, tax-exempt income:
Dividends on capital stock of domestic corporations
Interest on Federal, State, and municipal bonds
Total receipts..

C.

Disbursements:
Cost of goods sold, or operating expense..
Interest paid
Depreciation
Depletion
Miscellaneous expense
E.

j
j
I
I
j
I
I

Transportation
and
Metal ! All other
; Construe-; other
and | manufac- Total \ tion j public
metal
turing manufac- j
utiliprod- i industuring !
ties
ucts
tries

96.84
31.68
2. 79

91. 25

. 20
. 17

96.60
28.01
2.25 |

.24
.21

19.13
8.30

93.70 !
20.65 !
5.63 |
.52 !
.15 i

77.91

36.02
2.06
58.34 i

75.12
11.58
21.50

. 17
.03

2.80
.26

.56

2.77 !
2.87

.39

.06 I

$

100.00 !

100.00

100.00

100.00 I

100.00

100. 00 I

100. 00

65.16
.90
3.71
.13
18.85

72.10
.92
2.42
.11
15.87

68.60
.86
1.99
.03
21.46

73.05
1.02
2.24
.24
16.71

63.96
1.28
2.24
.03
27.09

5.77
8.97
4.94
.07
65.99

79.27
.62
.60
.03
16.86

26.38
2.36
3.81
.03
60.67

33. 96
11. 21
1 48
.
10
3 39^28

63.55
2.63
2.62
.22
26.01

18. 75

91.42

92.94

93.26 I

94.60 !

85.74

97. 38 I

93. 25 j

3

95. 03

5.40 i

14.26

2.62 i

9.21 I

21.45

11.25
5.34

16.27

H.
Net income
I. Prior year net loss deducted by concerns showing net income
in 1925.

96.74

94.66

83.73

1.42

2.08

2.60

2.69 I

7.02

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)

95.32
13. 51
86.49

92.58
13.51

81.13
13.13
86.87

87.39 I
13.31
86.69 I

83.77
14.11
85.89

5.85

4.64

For corresponding data expressed in absolute figures, see p, 105.
Fiscal year returns are included, see p. 1.




44.64
18.25
54.74

4.13

100.00

Total disbursements.

2

95.67
16.40

9.74

!
.38 j
• 12

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

1

Trade

3.96
87.20

13.94.
21.59

Public I
Combiservice— Finance— nations-profes- • banking, predomiNominal
sional, ' insuraniuse- • ance, and nant in- concerns
dustry
ments, j related not ascerhotels, ! business tainable
etc. I

7.06

7.42

j
I
I
I
I

|
!
1
|

7. 55

90.08 !

90.79 I

1.55 I

i

I

9.18

92.45 I

90.82

i

1.05
77. 50
10. 97
89. 03 I
12.69

100.00 j

86. 03 j

100. 00

2.26

i

86.33
14. 84
85.16

I

Ul

O
*j

H

a
o
g

40.36 !

59. 64

32.23

1.78
89.18
13. 90
86.10 !

i—i
GO

7.91

57.86 i
10. 05 j
89. 95

24.32
14.16
85. 84
4.27

' Includes special nonexpense deductions of life insurance companies, see p 9.
C7I

116

STATISTICS OF INCOME

TABLE 11.—Corporation returns distributed by industrial groups and subgroups,
showing total number of returns, number reporting net income and no net income,
gross income, net income or deficit, prior year loss, and income tax
[Income returned for the calendar year ended Dec. 31, 1925] i

Serial
No.

Industries

1 . Agriculture and related industries
:

2
3
4
5
6
7

•
,
;
\

Mining and quarrying:
Coalmining
Metal mining
Nonmetal mining
Quarrying
Mining and quarrying, n. p. d.2_
Holders and lessors
Total mining and quarrying
Manufacturing:
Food products, beverages, and tobacco. _
Textiles and textile products, other than
clothing
Clothing
Total textiles and textile products-

11
12
13
14
15
16
17
18
19
20

,

i
'
i

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
Total manufacturing _
Construction

i Transportation and other public utilities:
Rail transportation
Water transportation
23
Local transportation, cartage, and storage24
Electric light and power companies; gas
companies
All other transportation and other public
25
utilities, n. p. d.2
Total transportation and other public
utilities
26
27

Trade
Public service: Professional, amusements,
hotels, etc

I Finance:
28 |
Banking and related business..
29
S tock and bond brokers
30
Insurance
31 I
All other finance, n. p. d.2
Total finance
All other concerns
Nominal concerns (inactive and nature of
business not given)
Grand total.
1
2

Fiscal year returns are included. See p. 1.
Main business not precisely defined.




Corporations reporting net income
Total
number
of
corpora- Number
Gross
m Net
tions
income
income
9,904

4, 662

$572,214,939

$76, 861,952

3, 767
2,284
5,102
1,944
693
'•, 373

1,102
417
1,942
1,006
124
897

668, 332, 746
422, 259, 223
2, 233, 956,440
244, 978,123
88, 665, 647
53, 215, 030

48, 538, 279
63,668,413
276, 762,107
38, 677,059
10,047,491
15, 906, 395

19,163

5,488

3, 711, 407, 209

453, 599, 744

14, 722

9,303

5,479
6, 792

3,359
4,145

3, 840,208, 007
2, 267, 851, 827

295, 876,135
117, 238, 676

12, 271

7, 504

6,108, 059, 834

413,114,811

2,359
638
7,633
1,940
9, 920
6,962
4,454
21,529
6, 246

1,373
349

4,657
1,288
6,523
3, 951
2,753
12, 760
3,676

76, 023,033
1,175, 340, 390
1, 373, 494, 704 122, 965,853
200, 316,098
2, 380,463,125
1, 260, 562, 749 111, 186,170
190, 908,952
1,988,484, 745
623, 277,471
6,475,023, 641
181, 547,186
1,345,032,439
17, 335, 348, 231 1, 756, 753.137
2, 006, 741, 719 173, 792,394

88, 674
15,338

54,137
9,701

52, 924, 994, 086 4, 383, 357,349
1, 914, 494, 247 156, 490, 708

1,749
1,748
9,229

909
956
5,485

6,132, 558, 352
248,603, 747
462, 786, 225

735,470, 260
40,161,316
47, 044, 946

9, 520

6,750

3,360, 590, 529

539,136, 244

762

747, 969, 452

106,880, 008

1,367

11,476,442,509

533, 472,244

23, 613

14,862

10, 952, 508, 305 1,468, 692, 774

109, 588

71,910

32,617,031,658

1, 254, 045, 996

28, 981

16,571

2,283,167,734

246,426, 235

34, 573
74, 010
1,970
5,394

24,180
44, 330
1,168
3,568

2, 306,078,018
4, 015, 709, 756
1,282, 557, 543
898, 840, 989

419,213,053
782, 569,450
173, 279,023
148, 761, 714

115,947
5,320

73,246
1,757

8, 503,186, 306 1, 523,823, 240
213,078, 732
20,385, 699

13, 544
430,072

252,334

113,692,083,216

9, 583, 683,697

117

STATISTICS OF INCOME

TABLE 11.—Corporation returns distributed by industrial groups and subgroups,
showing total number of returns, number reporting net income and no net income,
gross income, net income or deficit, prior year loss, and income tax—Continued
Corporations reporting net
income
Serial
No.

Prior year
loss deduction from
net income
for net
taxable
income

Industries

Income tax

Agriculture and related industries..

$5, 205, 817

$8,604,382

Mining and quarrying:
Coal mining
Metal mining
Nonmetal mining
Quarrying
Mining and quarrying, n. p . d.1.
Holders and lessors

5,143, 447
2,316,309
15,324, 645
787,455
669, 973
820, 843

5, 587, 086
7, 926, 505
33, 685,331
4, 794,827
1, 207,097
1, 847, 844

25, C62, 672

55, 048, 690

Total mining and quarrying.
Manufacturing:
Food products, beverages, and tobacco.

9,484, 242

20

Transportation and other public utilities:
Rail transportation
Water transportation
Local transportation, cartage, and storage
Electric light and power companies; gas companies
All other transportation and other public utilities, n . p . d . 1
Total transportation and other public utilities
Trade
Public service: Professional, amusements, hotels, etc
Finance:
Banking and related business
Stcck and bond brokers
Insurance
All other finance, n. p. d.1
Total finance
All other concerns
Nominal concerns (inactive and nature of business not given)..
Grand total
1

Main business not precisely defined.




9,168, 527
15,411,932
24, 667,289
14, 003,824
23,375,358
78,393, 092
22,852, 708
221,972, 624
21,494,169

110, 500, 591
8, 742,386

_

48,814, 565

3, 729,196
2,254, 793
5, 808,164
1,925, 373
3,290,987
16,311,755
2, 412,156
34,194, 952
4, 253, 240

Total manufacturing.
Construction. _

34, 980,447
13,834,118

26, 835, 733

Total 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

66, 586,899

21,665,443
5,170,290

Textiles and textile products, other than c1othing
Clothing.

546, 740, 987
17, 580,920

6, 724, 231
3, 700,961
1,447, 791
5,113,443
767,324

94, 395,166
4, 518,823
5, 076, 831
68,599,031
13, 723,989

17, 753, 750

186,313,840
145,349,645
28,466,993
49,379, 668
92,000, 579
20,166,144
18,402,300

__

31,749,045
1,272,085

179,948,691
2,277,058

243,078, 565

1,170,331,206

118

STATISTICS OF INCOME

TABLE 11.—Corporation

returns distributed by industrial groups and subgroups

showing total number of returns, number reporting net income and no net income,
gross income, net income or deficit, prior year loss, and income tax—Continued

rial
No.

j Corporations reporting no net income
j
: Number Gross income |
Deficit

Industries

Agriculture and related industries. _
Mining and quarrying:
Coal mining
Metal mining
Nonmetal mining
Quarrying
Mining and quarrying n. p. d.1.
Holders and lessors

5,242
2, 665
1, 867
3,160
938
569
4,476

Total mining and quarrying.

1




81,228,592
33,543,798

1, 608, 402,114

114,772,390

339,191,071
95, 861, 530
587,054,014
230, 546, 627
293, 785, 869
590, 300, 778
156. 780,115
1, 774,903,980
304,214,827

28,895,236
13,941, 445
53,115,643
12,136, 917
29,504,531
82,352,169
17,846, 227
201,444, 799
36, 733,205

34, 537
5,637

Trade
Public service; Professional, amusements, hotels, etc...
Finance:
Banking and related business, .i
Stock and bond brokers
Insurance
All otherfinance,n. p. d.1

91,512,114

1,110,026,200
498,375, 914

986
289
2,976
652
3,397
3,011
1,701
8,769
2,570

j

1, 923, 746, 578

4, 767

Transportation and other public utilities:
|
Rail transportation
I
Water transportation
j
Local transportation, cartage, and storage
|
Electric light and power companies; gas companies.!
All other transportation and other public utilities, j
n. p.d.i
!

Grand total.
I
Main business not precisely defined.

209, 956, 530

5, 419

Total manufacturing.
Construction

Total finance
All other concerns
Nominal concerns (inactive and nature of business not
given)

70, 946,135
33, 507, 588
66, 048, 399
6, 765, 541
9, 750, 279
22,938, 588

2,120
2,647

Total 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

Total transportation and other public utilities

465,150, 066
393, 337,129
222, 317, 012
32, 276, 663
90, 458, 879
9,899, 673

$59,214, 951

13,675 j 1,213,439,422

Manufacturing:
Food products, beverages, and tobaeco.
Textiles and textile clothing..
Clothing

20

$221,339,684

7,904, 787, 503
391, 554, 860

682, 254, 676
43, 345, 993

840 j
792 i
3, 744
2, 770
605

431,753,884
75,236,924
149, 522,319
190, 678, 535

64,
19,
16,
19,

788,
370,
571,
396,

317
744
464
220

81,147,709

14, 617, 784

928,339,371

134,744,529

110,970,
205,848,415
94, 724,532
44, 675, 729

119

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing for
major industrial groups the number, gross income, net income, and tax paid of
corporations reporting net income; and the number, gross income, and deficit of
corporations reporting no net income
[Income returned for the calendar year ended Dec. 31, 1925] l
A G R I C U L T U R E AND R E L A T E D I N D U S T R I E S

j Total
Corporations reporting net income
I numj ber of I
cor- i
j
Gross
Net
pora- |Num-l
Tax
tions ? ber
income
income

States and
Territories

vrk?«r> v__
t aliform.i ___
Colorado _ .
' oniicerie UT
T o{

Haho
Indh.n. _
low ,
Kentuck\
\Lur.t-.
Michij?.n
pp
Mis>oim_.
Monia'ia

I
\>vr Hampshire . i
N'evv M e xj(O_
|
N(\v Y o r k
j
Norrh « arolina
j
North L>«:kot>,
j
<>regor.__
IVr.ru} Ivama
Rhode Eslairi.
.--ovuh ('aroliiir
-outh nakota_
T
Utah
^ crmoiu
Virginia
Washington
West Virginia.
Wisconsin
\V\oming___
Total.

103 i
18
117:
170,
1.254;
' 284!
91:
32^
15
264:
1S1!
56;
172;
256^
140|
132!
40:
36:
282!
106:
58'
267;
268
223
124,
195,
3071
101!
64 i
27i
157;
99;
4811
153!
86!
238'
156!
345!
209;
16
134!
66 i
118|
668!
177|
261
1341
596!
93!
310:
259i

66
4
44
102J
510!
118]
48!
!
144 j
93!
30;
78!
133!
69!
80 i
21;
15!
123;
481
18J
136
113
92
96!
83!
120:
55!
28;
12:
88 ;
53!
218!
68 ;
37|
106!
133!
84!
8!
56!
26!
72!
352^
102;
441

9,904! 4,662!
I
I

$2, 041, 759i
129,337
3,317,097
5, 991, 996
39,542,754;
3, 840,9821
10,317,789!
340,221!
1, 047,2121
12, 930, 6211
2,802,524!
29,469,608!
5, 859, 767!
11,638,952
3,138,216,
4, 696, 230
499,906!
1.446,520!
5,122,924!
9, 263, 891
865, 097
158,585,8881
14,310,4801
4, 766, 794!
4, 642, 803
7,821,153,
4, 900, 7961
3,544,347!
1,838,665!
344,091
11,831,586
2, 767, 528
26,134,335!
1,811.052!
628, 5441
10,092,054
16,133, 8471
11,300, 000 j
27,050,898!
509,830!
2,119,643!
2,933,10l!
9,679, 941!
23, 632,800!
4, 998, 504 i
71,714i
2,203,179!
40,145,195!
7,122,626!
8,888,927!
7,101,215!

$195, 502
$12,443!
35,618
3,906!
332, 869
29,423!
592, 928
35, 269!
836,050|
7, 776, 053
406, 997
19,646 j
1,122,264
132, 717)
98,493
8,142!
121,156
15,157!
3,344,832
358, 212'
353,307
25, 2151
6, 292, 926
811,3091
454, 582
21,492!
1,173, 509
129,151
248, 589]
19, 494 i
367, 356
36,187'
77,473
1,108!
126,179
13,589
685,034
65,016!
675, 861
55,919
110, 203
11,598;
24, 286,239 3,129, 216 j
2, 028,059
238,736
441,610
41,726!
460,866
31,225!
612,446
58,347
653,265
52, 014
407,655
38,367
286,387
18,955
30, 997
1.839
2,469, 830
301.298
356,859
26,410
2, 566,093
228,994
196,827
11,307
865
61,555
88,833
1, 061,409
57,440
654, 259
146,201
1,327,462
148,503
1, 403,427
17,633
144,541
14,685
176,020
6,792
93, 055
50,017
573,242
155,243
1,759, 009
45,427
579,689
11,889
12,760
211, 925
548,777
4, 983,287
222, 513
1, 750,335
113,624
1,068,176
155,592
1,613,808

572,214,939,
i

76,861,952

'• Fiscal year returns are included, see p. 1.




Corporations reporting no net
income
Number

Gross
income

$810,871!
30,048!
3,591,265!
2, 390, 038
28, 264,698
3, 392, 555
.1,615,470
891, 043
50, 931 !
10|
3,385, 838!
120
1,640,414!
88
2, 264, 208!
26
1,438, 5001
94 j
1,785,817\
1231
462,109!
71!
610, 736;
52j
560, 9311
19
122,3521
21!
159J 24,240,7011
1,459,995
581
280,349!
40
3,491,724
131
2,827,267
155
1, 770,438
131
1,135,227
28
2,772,064
112
3, 775,158
187
1,123,129
46
3,185,616
36
1, 381, 056
15
1.673,523
69
913,789
46
63,436, 903
263
1, 931, 996
85
352, 547
49|
3,184,464
107
10,090,325
50
5,454,323
212
4,801, 968
125
108, 633
8
1,366,714
78
180,787
40
837,137
46
10, 767, 973
316
701,498i
75
330, 610|
20
778,612
90
9,538,028
335
646,195
66
1, 957,231
189
1,
"""
37
14
73
68
744
166
431

8,604,382 5,242

221,339,684

Deficit

$318,924
62, 423
2,212,687
281, 924
14,415,570
1,638, 068
862,183
211,245
27,236
1,101,220
806, 045
721, 387
971, 906
912, 654
124.493
151.494
307,324
94,264
3, 581, 092
607, 775
250, 787
1,063,211
733,174
1,158, 742
508,447
577,015
1,126,614
276,053
3,754,011
71, 097
636,506
381,399
2,598,037
331,520
143,412
614,510
346,257
2,618,330
1, 655,627
20,695
1,167,068
86,391
152, 992
2, 526,369
190,659
69, 948
557,144
4,431,406
239,854
817, 287
700,475
59,214,951

120

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing for
major industrial groups the number, gross income, net income, and tax paid of
corporations reporting net income; and the number, gross income, and deficit of
corporations reporting no net income—Continued
MINING AND QUARRYING

States and
Territories

Alabama
Alaska
Arizona
Arkansas
California
Colorado
C onnecticut
Delaware
D istrict of Columbia.
Florida
Georgia
.
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine.
Maryland
Massachusetts
Michigan
M inneso ta
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
Washington.
West Virginia
Wisconsin
Wyoming
States grouped 1
Total....
1

Total
Corporations reporting net income
number of
corpora- NumGross
Net
Tax
tions ber
income
income

36
35:
16:
1,737
1,176
44
58
35
42
55
2
557
582
369!
204
349
590
206
74
139
266
185
331
17
502
605
40
475
14
124
111
886
54
29
926
1,062
208
2,105
19
27
50
209
859
659
42
208
622
1,117
232
191

73
7
24
68
483
203
17
18
6
20
24

$30, 546,522
483,450
22,532,790
15,356, 937
254, 355, 580
49, 783,484
7,112,406
34,436,197
1,472,169
4,110,6731
4, 841, 981

43
196
141
56
123
221
89
1
43
70
59
100
6
168
74
11
40
2
56
17
273
20
9
355
438
29
679
5
8
6
70
336
78
23
81
67

5, 717,882
114,764,974
25,399, 534
6, 319,492]
155,954,019
36,612,259'
17,370,550
2,891,130!
15,517,145
74,158, 729
48,194,876
12,042,319
!
0)
100,586,671:
6,252,648!
4,478,506
1,411,634

418
62
56

19,163 5,488

0)
11,684,642j
5,070, 641
510,456, 513
3, 512, 594
811,068
335,866,016j
267,167, 366!
2,026, 716!
638,696, 5551
1,019,083!
914,921
49,901
13, 739,933
681,343,806|
34,963,542
12,635, 303
30,031,380
11,146, 309!
82,894,221
7,667,917
6, 761,552
242,673
3,711,407,209

States grouped to conceal identity of taxpayer.




Corporations reporting no net
income
Number

Gross
income

j
1

Deficit

$4,326,138|
$548, 394! 136 $17,062,724, $1,241,405
29
135,322
28,711;
1,464
68,222
333
1,856,043 6,057,661
947,615!
120,862
99
2,417,985!
618, 576
2, 483,0561
308,8271
36,808, 639! 20,189,002
41,004,384! 4,965,201! 1,254
973
11,934,616! 1, 662, 338
7,995,9041
947, 293!
27
163,536
1,092, 324i
690,434|
125,353
40
670,123
1,073, 234J
l,860,127 j
240,098
29
352,398
838,398|
893,8771
108,6321
22
312,005
1,145, 895!
1,020, 570!
127, 526!
31
403, 120
624, 724!
581,174'
72,726
2
0)
0)
!
672,141
514
2, 610,4801
332,663
535, 226
8,876, 908
9, 305, 258[ 1,064, 527! 386
41, 698, 349!
228
2, 503,071!
294,181;
13, 769,435} 2, 918, 738
148
513, 550!
58,123'
5, 552, 779 1, 204,262
2261 10, 790,180 3, 633,839
17,102,024! 2,172, 715
369!
5,011,045
564,482
20,157,407 3,482,641
l,928,112i
173,120
4,449,853! 1,319,899
57
293,272
312,066!
799,102 j 1,075,403376, 832
96
3,089,5221
4,307,011 1,154, 702
876,605 196
7,427,214^
32, 712, 893 4,836, 236
675,050 126
5,473,384
3,906, 666 1,408,666
384, 530 231
3,149,416!
5, 643,077 1,920, 533
(!)
11
(0
!
0)
0)
2,598,948 3341
20,391,255
17, 613, 699 3,997,543
85, 502!
5311
1,969, 584
6,262, 645 j
419, 339
53, 838
29j
75,230
36, 979
19,391!
4351
229,032
2, 806, 423 1,738,853
0)
(0
!
35, 575
186, 730
68
126,518!
1,080,887!
357,135
1, 583, 625
48,822|
94
422,6141
414,934
499, 874
613 419,315,652 34, 625,062
81,915,8931 10,110,616;
54,275
34
451, 929'
657,270
158,021
6, 680
20|
64,394!
656, 379
126, 674
3,079, 588
571i
24,938,441|
90,100,474 12,165, 526
624
35, 530,188 4,103, 350!
39,049, 577 12,108, 44'^
30, 3881
179
294,624
446, 548
307, 30S
65,423,208, 7,820,619: 1,426 274, 697, 634! 39,321,271
3,954
14
91,516
58, 3331
36, 233
7, 347|
19
66, 372;
185, 4491
83,921
44
93, 919
3,296 :
63, 357
139
11, 216, 541 2,072, 785
1,510,3201 ~~~ 1687836!
523
62, 681, 678 11,811,718
73,446,464) 9,145, 539!
901,686J
581
6, 260, 725 3,021, 532
7,091,275!
221, 526!
19
639,418
1, 737,127!
127, 591
460, 794^
127
8,284,984 1, 751,825
3,889,873!
112, 851 !
555
2,400, 54 lj 1,458, 345
1,249, 656 j
699
10,035,423! 1,113,6431
38, 972,050 12,834,270
170
84,692!
711,240
1,698,144
537,819
135
113,085!
1,024,492
4,996, 331 1,449,485
4,9321.
49,639
3,072,329
64,135

121

STATISTICS OF INCOME

TABLE 12.—-Corporation returns distributed by States and Territories, showing for
major industrial groups the number, gross income, net income, and tax paid of
corporations reporting net income; and the number, gross income, and deficit of
corporations reporting no net income—Continued
TOTAL M A N U F A C T U R I N G
Total
Corporations reporting net income
number of
corpora- Num-j
Gross
Net
Tax
tions
ber |
income
income

States and
Territories

\ri7t»na
1

'alijornia
at

! -Metric! of ('olumbia ;
FJoridt
nf'Oipi:.

!

II.,\vai -

:

Kontuck\
Louisiana.
Maine
.

Missouri
\Ionlan..

\ ( v Voik.
v
\ ( ' r t h ( aioiina.

I < nnsviv^ma
Kbodo Island
^<<ut'. ("aiohna.

f'tah

Virginia
Washington
Wi-^t Virginia
Wi
Total.

! Corporations reporting no net
;
income
!Numi ber

429! $192, 470,475 $19,068,957| $2,329,134;
693
14
2, 283, 529
196,935
22
22, 586!
63!
1,962,368
317, 593
244, 295
101
2421
81, 491,106
7, 502,419
389
873,185;
,419 1,849! 1,455, 539,058 122,976, 224 15,406,7991
23,163,312 2, 775, 644
687
368| 295, 662.434
68,429, 213 8,488, 556!
361,164
, 644 l,008j
24,811, 769 3,145,751!
853,354
222
127!
4, 523,460
241,634
150!
538,054!
235
303, 994 20, 738, 528 2,486, 798!
494!
693
37,153,092 4,455,260
949,566
748!
,071
6, 224, 522j
522,296
72!
105
783,115!
1,722,161
802.435
172
93
206, 754
,689j 5,044! 7,699, 872,189 433,374,935! 54, 595,874i
82,367,158) 9, 959, 2431
"
"!
,554! 1, 597! 1,010! 420,933
26, 783,995 3,282, 222
410 145,463
,293!
33l!
8,860,349
169. 505,812
976,089
51()l
633!
19,142,662 2,342,216
253! 314,484
993 i
543!
303 997, 868 30,239,489 3, 565, 8611
951 j
19,192,489 2, 337,440|
333!
185, 326,439
654
684!
27, 576,350 3,334, 454!
392, 955,060
,194J
,0811 2,959^ 2,5 207, 540 209,928,323 25,206,4911
,159! 1, 981 4,352. 229, 208 529,150, 298 67, 939,900}
45, 544, 532 5, 655,2101
870,
,725! 1,1831 """"' 980,945
7, 798,202
899,048!
266!
92, 155,142
376|
,820; l,720 ! 1,457, 584,709 114,444,334 14,440,063!
1,517,211
170,273!
130
35, 174,695
246^
7, 646, 999
919, 272|
282! 165, 896, 248
430.'
160, 648
8, 537!
23
1, 614,590
61 i
5, 600,937|
666,252
83. 299,145
3581 196;
, 779; 2,306! 1,839, 251, 279 162,062,208 19, 835,032i
336, 955
308,010
27,285j
591
,660 3,536! 13, 28l| 605,943 1.I l l , 508,882! 140,429, 839|
864! 708, 500,290! ' 59, 631,4531 7,280,054;
, 394
988,445!
115,593
10 266, 179
811
132!
229,149 361, 769,473 45, 373, 240
,080 3,848 3, 975,
16,078,219 1, 513, 304
244, 604,090
332
528
10,700,324 1,245,281
140, 737,906
543
990
, 892 i 4, 097 5,070, 479, 245 446, 792, 343 56, 216,160
385, 184, 414 29, 898, 325 3, 554, 076
455
837:
221, 839,142! 12, 675,839 1, 283, 789!
355
588:
86,925|
18, 370, 842i
833,729
126
170:
394, 541, 708 30, 675, 650 3,718,254|
669
,064
503, 913,286
42, 795, 371 5, 237, 784|
, 449! 896
350,4571
43, 885, 094 j 3, 057, 489
202
315
523, 679!
63, 723,847
203
4, 248, 276
351
235, 287, 515
635!
16,728,114 1, 754, 463;
995!
365, 216, 777 24,129, 806 2, 840, 999j
, 649! 981
310, 196,834
373
25,916,43'
3,197,109
636!
,581! 2,241 1. 226,525,277 114,559,746 14,084, 757;
3,819,206
43
18,531!
197, 339
78!

Gross
• income

Deficit

$3,256, 984
267, 395
39, 666
275,102
5,086,883
21, 789,068 1,371, 602
326, 607, 716 26,869, 734
60,790,295 7,242, 603
109,576,002 13,283,748
12,320,249 1,651,414
792,901
7, 597, 653
14, 684,703 2,009,259
5,983,157
79, 929,863
553,174
6, 378,288
20,423, 577 1,432,643
976,152,179 53,985, 592
142,124,276 14, 701, C
50,025,921 5,067,224
49,419, 299 1,883,387
179
37,138,268 3,117,768
360
85,995,419 9,381, 250
408
33,934,640 4,066,744
321
80,340,385 6,828, 796
510
2,122 723, 521, 718 55,498,856
312,866,313 29,501,887
1,178
74,960,834 5,007, 678
542
21,210,650 1,694,710
110
1,100 223, 729,680 13,371,323
8, 968,913
410, 679
116
13, 562,342 1,041,397
148
2,253,997
332,184
38
46,399,430 4,463, 576
162
273,461,446 32,451,011
1,473
988,774
115,432
28
7,12411, 799, 639,466 144,355,747
530 '103,261,920, 7,022,495
2,957,775!
116,460
5l! 551, 293, 876 65, 330, 449
(
2, 232| 30, 962, 028! 2, 656, 393
196
68, 395, 705! 5, 345, 315
447 684,016,261 60,599,937
2,795 136,488,510; 11,916,657
382
39,088,005 3,216,920
233
3, 854, 624
235, 378
44
69,166, 716 4, 208, 881
395 122, 196, 906i 7,499, 328
553
23, 902, 740 2, 860, 864
113
18,557,170 1,664,793
148
62,864, 781 28,006,140
360
95, 984,170 6, 737,144
668
36,921/509 4,178,948
263
1,340 195,855, 535 18, 378,135
241,543
1,127,973
35
264

$35, 745, 657

38
147
1,570
319
636
95
85
199
323
33
79
2,545
957
535

! 88, 674 54,137 52, 924, 994,086 4, 383,357, 3491546, 740,987!34, 53717,904, 787, 503 682,254, 676




122

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing for
major industrial groups the number, gross income, net income, and tax paid of
corporations reporting net income; and the number, gross income, and deficit of
corporations reporting no net income—Continued
M A N U F A C T U R I N G : FOOD P R O D U C T S , BEVERAGES, AND TOBACCO

States and
Territories

Alabama..
Alaska
Arizona
Arkansas.
California
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 Dakota
Ohio
__
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington.. _
West Virginia
Wisconsin...
WTyoming
Total..

Total
number of
cor
porations

Corporations reporting net income

Net
income

152
102
11
6
32
23
105
72
764
405
190
112
143
89
53
33
44
32
176
124
214
163
45
66
42
76
934 . 624
487
317
377
251
192
129
284
203
290
148
131
74
243
141
396
226
430
257
532
415
1181
90
490 i 303
99
57
135
93
17
10
28
17!
371
232i
20
10
1,617
930
220
154
48
29
766
488;
128
851
265
147
944
550
62
32
136
83
82
68
278
184
398
265
132
89
56
37
271
184
364
2401
133
92
1,197
786
25
15
14,722




Tax

$1,223,737
$22, 503, 538
$135, 060
1,168,304
101, 709
11,456
702, 698
10, 748,455
88, 355(
14, 551, 602
697, 279
67, 4591
479,817,184
25, 375, 578 3,142,451!
931, 354!
7, 286, 210
76, 659, 290
1,184,618
23,124, 791
130,473
1, 638, 704
22,182,440
208, 693!
33, 215, 526
1, 329,160
150, 278;
2,983, 265
27, 605, 795
354,104!
14, 909,914 1.899,138!
101,141,064
31, 842,196
3, 801, 8951 ' 472, 282 •
9, 259, 952
181, 865
16, 855j
251,102,800
71, 703, 356 9,040,733
223, 083, 216
6, 596,
784, 652!
206, 244, 483
4,597,814
526,170 :
2, 905, 9241
79, 683, 576!
341,124
4,125, 082
67,101,009!
493,243
6, 374, 8231
108,554,031|
630, 368|
894, 606
95, 5931
17, 643,419
3, 041, 269
69,957,143;
362, 368!
12, 260,026 1, 509, 405!
200,158,798 !
11,668,591 1, 428, 434!
166,935,823,'
16, 048, 558 1,981,915!
535,338, 030,
11, 596, 243!
936, 786
101,617!
516,164, 637
32,154,362 4,100, 487!
23, 383, 005
723,177
82, 017^
571,462!
117,235,815
4, 522, 471
1,115, 709
94, 441
1, 650;
12, 937 i
3,693, 266
122, 499
336,158, 509
19, 998, 612 2, 506, 422;
1,395!
857, 829
23,968
845, 845, 503 153, 628, 224 19, 674,137
4,177,949!
288,409, 960
32, 353,036
92, 0071
6, 946, 716
743, 473
297, 215, 440
14, 786, 593 1,759,3321
143, 857 i
22, 678, 638
1,225,938
243, 9881
35, 373,923
2, 208, 802
495,104, 317
29, 834, 785 j 3, 745, 075;
35, 063 i
6, 824, 778
332,837!
59,409;
6, 551,186
581, 836
55, 318|
13, 249,844
520, 526
882, 648!
109,079, 742
7,068, 048
840,007;
122, 296,096
6, 897, 817
127, 296!
21,434,124
1,166, 508
19,3211
9,811, 597
189, 403
407, 254'
37, 295, 933
3, 445, 401
594, 827!
125,807, 601
5, 069, 063
251, 7741
24, 579,173
2,113,340
216, 306,967
11, 046, 371 1, 294,128|
3, 559 i
1, 803. 513
50, 356

»,303ill,476,442, 509

Corporations reporting no net
ncome

ber
50
5
9
33
359
78
54
20
12
52
51
21
34
310
170
126
63
81
142
57
102
170
173
117
28
187
42
42
7
11
139
10
687
66
19
278
43
118
394
30
53
14
94
133
43
19
87
124
41
411
10

Gross
income
$4,608,297?
136,030:
1, 447, 694!
9, 864,9081
148, 307,948:
31,281,388;
3,991,981!
1, 374, 346
1,382,025
4,191, 272^
10, 757, 228'
5,972,036
9,190, 724l
558, 449, 548
34,115,201
17,930,732
40, 592, 748'
9, 388,984 i
32,358,659:
2, 545, 278
20,635,463
19,226,633
51, 541, 256,
21,477,081!
5,690,933
106, 517. 482
3, 383, 011
5, 698, 982
409,985
684, 684
16, 235, 875
516,951
356, 480, 899:
5,331,808
2,316,334
66,511.437
12, 718, 208
16,108,940
94, 787, 719
2,161, 435
2,564,911
2, 635, 264 j
20,984,042J
57, 360, 534 j
20,797,075!
1, 548,044
10,303,785
19, 323,124;
8,163, 450!
43, 356, 249'
387,957 ;

Deficit

$418, 340
17, 650
28, 336
278,340
6, 929, 230
2, 066, 860
281, 846
165, 295147.822
557, 382
543, 956510, 991
130, 893
12,010, 37S
2, 043, 560
1, 736, 590
1, 018, 261
488, 719
4, 936, 084
762, 788
1, 803,141
4, 434, 340
3, 546, 727
827, 885
194, 692
4, 234, 384
212, 873
306, 030
15, 497
82, 779
1,689,836
20, 797
16, 329, 900
399, 581
64, 086
3. 669, 790
246,211
522, 427
6, 722, 916
272, 740
270, 736
72, 720
657, 442
2, 447, 069
2, 578, 463
148, 032
815, 256
1,136,992
305, 299
2, 379, 041
31,110

533,472, 244 66, 586, 899 5, 419 1, 923, 746, 578 91, 512,1U

123

STATISTICS OP INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing for
major industrial groups the number, gross income, net income, and tax paid, of
corporations reporting net income; and the number, gross income, and deficit of
corporations reporting no net income—Continued
MANUFACTURING—TEXTILES AND T E X T I L E PRODUCTS

States and
Territories

Total |
I num- !
! ber of i._

| eor- |
j
I pora- Num-1

Gross
I tions i ber I income

Alabama
Alaska.Arizona
I
Arkansas
i
California
|
Colorado
i
Connecticut
|
Delaware
|
District of Columbia!
Florida
I
Georgia
i
Hawaii
!
Idaho
|
Illinois
Indiana
Iowa
I
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Ne braska
Nevada
Newr 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
States grouped 1
Total

29i
9!
226:
28!
251;

6!

161
15
200
3!

1;
776!

noi
45!
14
65 i
44:

151
905
138i
114
14
260 i

2j
7!
1241
17 i
155!
4|
9i
7i
1411

$31,422,1
l

()
1,697,813
52,198,862
4,301,656
150,663,852
8,593,086
1,306,990
624,316
230,150,257

ij
c1)
!
492 i 325,457,497]
71 i
53,200,136]
27^
14,129,134
101
2,002,653
47!
21,345,199]
28!
22,766,996
39i
62, 563, 6081
96!
75, 654, 9131
514! 746,077,281!
821
37,826,762
79;
27,470,195!
7:
2,064,868!
172'
95,221,24l|

22^
l!
60
839!

132,080,243!
l!
i1) i
33!
22,066,257]
525! 437,689,209!
[,674 ,838; 1,817,340,364
481
287J 297,492,716
2
1;
0)
394;
20
247' 157,459,011
50
12|
1,962,413|
,121
36!
11,923,514
278: 691! 723, 966,721i
145: 142! 241, 520,809j
104!
178,070,190
121
l1
0)
92
82i
74, 578, 918
20
57
19,355,677
33|
Hi
2,307,764
19!
13,551,862
47!
38,572,896
51 i
8,795,717
16:
10,022,920
127!
82,242,125
1!
0)
i
320,!
12,271! 7,504! 6,108,059,834

74!
26;
224;

i
1

Corporations reporting net income

I

States grouped to conceal identity of taxpayer.




Net
income
$1,544,089

j Corporations reporting no net
I
income
Num-I
ber

Tax

22

$180, 5i

Gross
income
$10,595,304

Deficit

$742,479

1

I)
(0
73, 855
8,610
2, 756, 489
332,730
195,222
20,888
7, 364, 466
853,960
628, 028
81,124
122, 990
14, 535
67,907
7,295
13,148,936 1,490,714
1
C1)
0)
C)
0)
18, 359,03'
4, 363, 318 2,241,385
532,898
825,254
100,674
79, 397
8,300
1,265,231
145,876
1,174,551
135,264
5, 810,077
744,076!
3, 840,037
40-*, 390
44,135,481
2,294,392 4, 739,753
265,459
1,291,566
145,447!
111,745
9, 810
4,812,849
588, 534!
15, 863
152,648
0)
1,698,069
197,217
31, 614, 691 3,638,371

21
102
96|

284
39
18
4
18
16
33
55
391
56
35
88 i

721,078
271
3141

98, 890, 473 11,785,273 1,836
18, 000, 763 2,009,099J
194

0)

1

C)

!

10, 508, 6051 1,276,007!
7, 760i
87, 236|
58, 225
512,108
93,384,129 11,743,922
16,727,348 1, 985, 990
10,111,038 1,008,990
(*)
(0
1
780,322
6,194,903
139,139
1,255,607
10,342
120,869
85,859
689, 314
130, 349
1,645,510
32, 632
329,955
73,832
582,932
782, 716
6, 329, 442
0)
0)
418
14,254

0)
15,190, 938 1,448,720
668, 462
66,295
25,228,308 4,112,519
0)
33,137
295, 579
75,751
289, 267
37,025, 208 1,569,903
0)
54,354, 925 4,193,515
4, 205, 743
467,740
986, 797
112,703
201,408
13,790
2, 243,353
114,944
5,109,397
287,039
11,309,995
860,252
15,240,869 1,296,491
381,988,283 27,354,214
11,502,867
740,671
2,998,123
155,909
2, 054, 004
328,828
15,413,995
866,219

1
147
8
14
430
136
41
1
39
35
9
14
27
23
10
97
1

42,760

26,103,514
90,886,600

3,170,408
5,744,840

454,415,823 28, 365,474
71, 288,475 4,167,910
48, 208, 375
C1)
468,052
544, 754
3, 665, 239 4, 252,786
127,122, 529 10,136,751
101,983,729 8,004,407
25, 610, 505 1,728,167
0)
0)
14,178,470
778,483
13, 590, 329
633,100
900,715
128,050
4,321,753
312,213
2, 490, 579
381,242
1,835,321
110,804
2, 000, 525
146,452
21,188, 990 1,118,272
518,628

0)

70,914

413,114,811 48,814,565 4,767 1,608,402,114114,772,390

124

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing for
major industrial groups the number, gross income, net income, and tax paid of
corporations reporting net income; and the number, gross income, and deficit of
corporations reporting no net income—Continued
MANUFACTURING—LEATHER AND LEATHER PRODUCTS

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
States grouped 1
Total..
1

Corporations reporting no net
income

Total
Corporations reporting net income
number of
corpora- NumGross
Net
Tax
tions ber
income
income

0)

0)

$11,755, 253
1, 618, 058
3, 660,823
3, 568,820

0)

1, 918, 296
1
143
24
151
8
17'
4i
421
27|
639!
34
17
1
80
1
4
49j
101
529

HI

2
126
4i

14
150

0)

5!
4i

22!
18:
341'
19;
12
1
51,
2
30
57 i

Num-!
ber !

I

10,445
20, 543
24, 652

(0

0)

(0

0)

116, 038:

12, 425

621, 68'
4,933,624
47, 412
414,102
12,317
106, 884!
40, 702
2, 630
3, 458 .
1, 994
31, 855
349, 245
2, 733, 791
47, 332
397, 828
11,708,519 1, 375, 679
33, 490
455, 976
42, 989
349, 029

188, 352, 3281

19, 396,169

1!
26!
4!
12;
9

0)
i
$3, 300, 730i
163,2011
734,2581
400,815!

0)
$380,385
25,045
108,300
160,583

10j

3,191,583

147,066

61
8:
9!

24,060,390!
2, 369, 793)
1,470,196

i|

;

(o

12!
3,313,603:
268,822
20|
3, 264, 606i
486, 567
!
3, 274, 672
301, 333
9!
820301
688169
298 ; 107,820,301! 7,688,169
3,123, 496!
246, 474
151
200, 241
1,661,983!
8, 073, 868!
(J)
i
(>)
:

925.173

0)'
0)

15,808,243
32, 440,067

452, 054
1, 784, 326

51, 070
208, 954

19j
44;

9,892,594^
12,616,613;

393,951
1,177,034

280,225,121!
1, 829, 545!

15, 535, 543
42,227

1, 718, 284;
4, 3531

181!
41

75,891,660!
1, 055,183:

6,949,492
41, 959

550,197
61j
214 .
6, 906! ""3"!
795, 741:
69|
11.5071
1!

16, 483, 350|

2,322,439

1677~470i
22,727,295!
C1)

Il,~461
3,431,841
(0

C1)

i

72,097,137!
83, 786!
1,949,476!
81, 796, 620!
1,160, 356!

4, 390, 029|
6,385
68, 630
6, 597, 980
94,334
398, 728
204,425
5, 037

63,481,416

3, 731,494j

470,302

2, 590,130

92,140J

3,411

2,359 1,373! 1,175,340,390

76,023,033!

0)

States grouped to conceal identity of taxpayer.




0)

1,407,595
221, 877
53,422

29;
i!
2|

6, 091, 301
3, 955, 952
57, 979
(')
22, 953, 517
954, 634
117
2

Deficit

2, 488, 948

0)

C)

!

0)

58, 539, 576J
4, 560, 925!
4,333,7271
1,057, 022
75, 525
1, 863,142
21, 649, 033
11,082,902
254, 830, 227
8, 848,164
10,151, 289

1

J

0)

$028,760
94,707
187, 350!
211, 637

Gross
income

736,447
72, 827

50,723
24, 589;

80," 961!
422,198!

16," 533
28, 698

0)

0)
0)

0)
0)

!

93, 504
8,212!

0)

9,168,527;

2!
44:

j
!

1,212,645;
502,683!

53,819
63,049

\

0)
1,472,166
C1)

(l)

28,761,825!
3,153,099!
986

317,

742

339,191,0711 28, 895, 236

125

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing for
major industrial groups the number, gross income, net income, and tax paid of
corporations reporting net income; and the number, gross income, and deficit of
corporations reporting no net income—Continued
MANUFACTURING—RUBBER AND RUBBER GOODS

States and
Territories

Number

C1)

1

Alabama
Alaska
Arizona _
Arkansas
California
Colorado
C onnecticut
Delaware
District of C olumbia.
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
States grouped *
Total...
1

Corporations reporting no net
income

Total
Corporations reporting net income
number of
corpora- NumGross
Net
Tax
tions ber
income
income
3

2

1
26
6
19
1

1
15
2
13
1

4

4
1

34
12
9
1
5
3
3
6
70
13
3

21

11

4

5

1

0)
0)

$33,685,084
11,432,630

I1)

889,263

0)
14,497,246
6,642,630

(j)

2

0)

C1)
0)

0)

$5,596,758

$725,222

951,741

120,030

0)

31,296

0)

0)

0)

$2,638,936
63,972
264,307

$89,174
10, 790
37,786

1,339,948
313,095

0)
C1)
0)

2,310
(i)

1

170,383
35,328

13
5

870,244
1,826,853
842,510

147,483
96,775
57,015

3

328,504

35,686

11,922
233,669
4,165,886
120,105

4,215
998
458,018
53,888

0)
(J)

(?\

0)

400,825
4C
1

21, 762

1, 748,958
146,804,679
3,523,061

61,133
15,474,345
310, 719

7,632
1,991,589
39,487

3
3
30
8
2

6,153

79

7

300,356

16,235

3

33,450

4,250

1
41

22,959,202

1,682,702

58
1

30,259,966

7,155,184

40
1
1
13
6

13,730,670

C1)

0)

297,881

0)

1,216

0)

l

()

39

59,603,034

6,054,831

704,236

124
2

66
1

324,370,924

27,496,750

3,500, 097

105
3
3
32
10

65

692,800,488

59,617,396

ii

45,049,236
2,367,209

3,181,645
388,908

1

1
1
9

0)
0)
0)

0)

0)
42, 347

0)
4, 267
0)
536,173
0)

34S 1,373, 494,704

States grouped to conceal identity of taxpayer.

9

0)

395,885

20,118,809
638

0)

0)
61, 264
0)
8,805, 598
0)

4

3
7
2
17
1




Deficit

(0

1
80

36474—27

11
4
6

Gross
income

7,510,072

(J)

324,239
50,211

0)
4,711

0)
0)

0)
1

C)
0)
1,677,410
993,762

1
5

0)

1
4

0)

118,728

0)

0)

(0
2,097, 737
1

C)
0)

463,553
396, 705

0)
73,468

0)

9

122,965, 853 15,411,932

289

389,414

158,375

12, 645,338

835,635

1,386,326

63,173
(l)
161,917

1, 536, 586

0)

65, 773

95,861, 530 13,941, 445

126

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing for
major industrial groups the number, gross income, net income, and tax paid of
corporations reporting net income; and the number, gross income, and deficit of
corporations reporting no net income—Continue*!
M A N U F A C T U R I N G — L U M B E R AND WOOD P R O D U C T S

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
States grouped 1
Total
1

Total |
Corporations reporting net income
num- i
ber of j
cor- !
Gross
pora- jNumNet
Tax
tions j ber
income
income
186|

11
1
152
271
35|
49
181

m8i

i

44
479!
3171
73
15
129
260
124
87
259
303
136
130
216
17
15
5
66
135
10
781
294
5
320
20
243
412
10
114
8
189
146
5
54
148
508
116
329

108
3
6
88
134
15
39
12
2
114
123
2
23
346
191
44
10
81
153
57
53
169
177
90
78
132
11
12
30
97
8
513
186
1
200
10
121
264
5
61
5
119
89
3
30
91
270
64
212
5

$36,072,231
981,173
881,714
44,381,072
96,060,428
5,920,110
6,304,133
31,774,666

0)
59, 531,078
33,009,615

0)
29, 623,478
190,517,168
86,259,760
42,739,668
5,648,350
60,949,625
106,190,427
12,052,8821
23,336,736
75,228,281
117,040,714
62, 697,478
49,040,868
122,214,062
2,446,462
2, 573,861
17,780,500
29,957, 215
5,364,909
202,035,979
63,723, 788

0)
79,216,133
2, 614,874
53, 738,102
141,943, 581
1,408,190
15,502,630
883, 626
77,295,0971
64,222,694j
259, 569!
4, 999, 6981
39,200,698!
156, 554, 625|
21, 577, 694!
96,611,136!
1,055,909
1,040,438

I 7,633 4,657 2,380,463,125

States grouped to conceal identity of taxpayer.




$4,944, 563
81, 645
37,045
5,261,399
4,074,916
197,185
354,284
2,238, 234

0)
9,022,887
2,213,152

0)
1,347,011
15,328, 671
7,092,178
3,314, 549
218,918
4,856,477
17,801, 624
1, 566, 785
1,651,387
4,054,814
8,875,077
6,496, 658
4,929,314
11,305,869
154,908
188,870
358,860
2,223,822
128,876
13,462, 654
5,219,968

0)
6,128, 563
150,170
4,943, 615
13,004,504
98,712
849, 524
49,417
5,064,240
5,449,171
16,718
428,151
2,946,148
11,877,927
2,415,016
7, 715, 724
106,589
69,309

$606,327
10,331
3,543
647,857
456,289
22,472
38,345
289, 780

0)
1,128,452
261, 675

0)

169, 781
1,864,787
874,703
423, 692
10,178
611,109
2, 268,383
182,413
201,314
496,633
1,102, 713
821,118
617,023
1,441,105
18, 572
21,660

Corporations reporting no net
income
Number
78

48
107

e:

34
90
126
46
52
84
6
3

0)
754,570
17,092
609,891
1,606,203
11,203
84,057
5,188
622,833
641,050
1,643
59, 582
357,055
1,453,814
284, 750
946, 652
12,914
7,707

36
38
2
268
108
4
120
10
122
148
5
53
3
70
24
57
238
52
117
4

200,316,098 24,667,289 2,976

Deficit

$9,241,006 $1,386,957

0)
64
13'
20
10
6
1
57
75
1
21
133
126
29

K

40, 795
268,042
7,946
1,650,062
633,985

Gross

3,015,130
8,470,524
60,181,391
1,400,926
1,463,185
3,356,438

0)

7, 540,276
11,926,417

0)
10,741,139
24,185,572
18,248,374
4,544,122
371,664
6,834,026
16,366,858
7,784, 612
5,170, 613
17,845,404
29,631,196
21, 710,167
9,498,467
16, 559,648
49,935
159,013
1,354,884
4,754, 699
2,366,940

0)
42,103,754
13,248,838
146,340
14,288,481
605,619
41,212, 595
33,855, 668
1,004,160
4,474,312
652, 740
16, 558,371
8,105,336

0)

188,577
768,352
5,668,925
369,351
192,803
229,666
(*)
1,003,043
2,096,207

0)

657,033
2,572,916
1,272,736
256,931
7,641
881,131
1,929,097
920,173
326,307
764,697
2,816,215
610, 779
783,257
1,235,789
7,372
6,819
145,997
279,781
246,120

0)
6,222,125
1,006,592
9,064
1,820,903
30,968
3,642,729
2,667, 699
29,794
404,413
25,473
1,050,946
619,619
C1)
275,340
1,010,016
3,962,388
609,012
2,066,806
4,741
32,343

1,892,556
11,804,074
61, 350, 763
7,944,266
22, 710,347
91,690
231,478
587,054,014 53,115,643

127

STATISTICS OP INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing for
major industrial groups the number, gross income, net income, and tax paid of
corporations reporting net income; and the number, gross income, and deficit of
corporations reporting no net income—Continued
MANUFACTURING—PAPER, PULP, AND PRODUCTS

States and
Territories

Alabama
Alaska,.
Arizona..
Arkansas
California
Colorado
Connecticut—
Delaware
D i s t r i c t 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
Washing ton
West Virginia
Wisconsin
Wyoming
States grouped *
Total
1

Corporations reporting no net*
income

Total
Corporations reporting net income
number of
corGross
Net
pora- NumTax
tions ber
income
income

$68,905,292!
989, 738
13,671,742
8, 739, 938

7,199, 920

13

523
7
"120
169
14!
4|

585,062

14
54!

$3,261,512
419,649
2,482,175

0)
0)

74,463

""9,586,067!"
26,741,9971

"1,294,818!
2,006, 777 i

286, 690,951

24, 727,105:
65,944!

3,131,313
7,271

921

132,022,028!

12,096,519

l,54i

109!
9!

6,268,472!
87,308,065|
3,623,501!

670,891
5,591,796
409,776

12,617,194
874,457
486,135

50

0)

|
7i

J!
18!
10'

0)
0)

I

3,566,903
2,362,802
0)
10,018,193|
15,083,387
5,822,453
2,266,235
113,444,308

2,310,836!
l,940| 1,288J 1,260,562,7491

States grouped to conceal identity of taxpayer.

0)
(x)

251,041
140,107

0)

0)

ll

200,918

26,870 i

lll,186,17o| 14,003,824|

23, 734
380,335

113,314,033

189

37759, 104
0)

0)
8,048,714'

365,618

196,430
9,938,581
924,038 s

22,639
658, 738
47,148

2,954,506!
1,132,273^

108,160
140,964

4,252,004
1,960,487
418,361

312,259^
44,017
83,428

12,421,463

1,194,512

3,681,281

359,058-

C1)

5!
51

!.

79,853!
125,526
117,320
16,121
1,369,802)

0)
0)

587,030!
8,251,0841

I
!
•

620,183
1,015,152
979,200
129,865
10, 707,272

44, 752

0)

28|

31,997|
16,793!

C1)
122,141
142,60S
39,95a
2, 224, 029;
776,109

1,646,162

49,391!
1

C)
0)

651,005105,927
8,576-

1,944,147
315,869
657,886
27,303,228
10,457,928
(»)

163,113|
232,277

l

C1)
$227,845
7,489
286, 774

20, 233

334
6.

12!
12
1
18
25
18
9
94




1
I

510,568
4,446,113
61, 075,611
285,270|
2,286,636
25,246,078
5,497
55, 562
1,242,198!
2,167, 744
13,873
126,010
«
!
0)
0)
3, 556, 2561
84,637
4,146
29,055,554!
6,283,878
808,429
6, 566,3891
301,071
35, 511
181,402, 215 15, 999, 699 2, 028, 907
92, 637,909! 7,254,429
904,133
35, 992,3131
1,738,002
217,103
12631,976
716, 851
81, 836

167
117
47
39
7
131
3
' 3
2
4!
8
14
15
21
21
28
118
193
59
79
26
28
1
52

I

187,123

0)

0)

$8, 058, 754| $1, 046,123
20,573
1,281
1,372,860
169, 756
97,700
761,546

1, 702, 9241

Deficit

0)
31 i
51
30

Gross
income

Number

32!

I

C1)

0)

652] 230,546,627 12,136,91T

128

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing for

major industrial groups the number', gross income, net income, and tax paid of
corporations reporting net income; and the number, gross income, and deficit of
corporations reporting no net income—Continued
MANUFACTURING—PRINTING AND PUBLISHING

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
States grouped 1
Total.

Total
Corporations reporting net income
number of
corpora- NumGross
Net
Tax
tions
ber
income
59
4
24
33
418
93
137

36
4
15
23
256
64

$7,060,638
127,139
1, 796, 211
3,926,026
73,159,318
8,625,618
18,838, 592
8, 256,056

$698,000
12,095
110, 784
407,196
6,456,007
1,730, 379
2,849, 337
429,013

73
102
80
15
26
1,036
253
164
54
113
76
67
144
478
312
262
25
385
51
79
17
26
263
18
2,262
95
51
665
94
120
594
39
51
41
83
213
42
23
109
160
66
283
22

46
90
62
11
20
713
175
117
37
68
55
42
87
303
225
174
24
241
30
57
8
16
181

11,018,624
18,242,090
8,859,022
1,909, 756
1,475,322
252,874,666
51, 509,640
19,699,0291
3,414,976
7,378,274
8,667,294
6,206,021
16,772,017
89,349,390
62, 732,327
37,766,362
1,486,5571
52,395,055
2, 574,146
22,690,336
262,250
2,953,757
42,048,445
185,388
617,652,403
7,136,849
2,124,428
160,769,739!
7, 768,643
10,340,458
213, 561,532
7, 748,186
2,094,547
2,311,266
14,168,041
26,483,685
3,876,553
1,298, 699
13,193, 774
16,405,467
4,104,743
32,381,183
804,207

1,968,165J
4,084,5621
.564,004
104,363
69, 659
21,560,003
3, 728, 718
1, 773,254
281, 538
696,296
1,050, 513
404,421
1,917,100
8, 710,121
10,475,936
4,178,301
109,011
5,226,107
157,070
1,529,050
31,671
300,781
4,901,549
13,439
42,258,345
494,388
149,111!
21,007,129!
618,385!
892,573i
27,023,9091
1,479,293'
142,805!
155,603!
1, 212,2901
2,035, 632,
278,105
120,642!
1,632, 651 j
1,680,8041
352,8141
2,823,324
22, 706!

56
34|
457!
68j
83|
399!
25
24:
29!
60!
151!
31;
18,
77
1161
38
1881
15:

9,920 6,523 1,988,484,745

i States grouped to conceal identity of taxpayer.




Corporations reporting no net
income

$84,710
799.
11,955
48,347
781,585
214,493
360,5211
33,313
248,213
506,150
56,661
11,630
5,380
2,626,153
449,728
197,839!
26,943!
77,960
125,658!
42,323!
233,7451
1,078,035j
1,316,762|
530,616
9,877
628,368
12,871
187,802J
2,989]
36,062
605,798
643i
5,175,1601
53,215!
14,694
2,608,2941
68,298
102,593
3,421,6681
188,323|
15,211
16,076
148,021
231,448
11,973
188,712
198,533
33,011
315,250|

190,908,952 23,375,358 3,397

261, 773
575,241
11,403,521
1,389,140
2,360,925
310,106

28,558
13,592
2,936,917
95,332
252,318
66,062

3,921,680
725,964
4,440,278
0)
246,932
28,763, 505
3,234,901
4,511, 312
979, 686
4,188, 553
2,313,391
1,763,020
2,134,469
18,691,036
6,647,414
5,082,948

377, 752
51,088
232,964

0)

0)
11,677
2,410,636
263,482
274, 733
66, 721
360,474
120,540
105,532
200,737
1,096,419
371,132
399,082

(0

698,739
9,551,\
86,558
1,181,929i
143,777
2,297,029
30,688
168,718
24,804
294,667
451,321
4,158, 536
33,958
331, 754 11,587,931
114,371,018
171,662
1,455,142
22,015
340,977
16,433,397 2,063,641
156,563
2,294,9641
303,328
2,096,680
14,015,069 2,178,520
322,883
1,945, 709
135, 540
1, 517,514
104,135
377,509
84,137
1, 742,849
310,957
4,261,016
18,651
259,428
8,080
187,6831
145,988
1,702,410
107,076
1,549,083!
134,225
2,022,898
310,337
3,459,126
17,263
240,358
5,750
75,774
293,785,869 29,504,531

STATISTICS OF INCOME
TABLE 12.—Corporation returns distributed by States and Territories, showing for
major industrial groups the number, gross income, net income, and tax paid of
corporations reporting net income; and the number, gross income, and deficit of
corporations reporting no net income— Continued
MANUFACTURING—CHEMICALS AND A L L I E D

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
States grouped 1
Total
:

SUBSTANCES
Corporations reporting no net
income

Total
Corporations reporting net income
number of
corGross
Net
pora- Num-j
Tax
income
income
tions
ber I

Gross
income

53;

$17,798,804

$1,520,744

$179,640

10|
311
349!
73j
68|
321
28|
81
137
3

6!
23!
175
33
47!
151
14!
59!
93|
31

5,228,;
9,144,217
339,250,252
127,704,313
13,925,494
183,338,169
553,816
16,250,928
25,352,585
1,760,904

1,043,295
646, 600
35, 534,410
7, 574, 589
1,436.503
17,121,042
51,598
2,490,924
1,324,650
694,927

133,956
52,836
4, 569,087
807, 518
175, 545
2,194, 564
4,268
242,062
137,940
90,007

556
161
97
60
85!
107|
41
120
326
177
86|
461
283!
24j
42!

333!
1071
48!
29 i
43!
61!
18;
60!
170!
103!
54j
35!
153i
12!
26!
l!
9!
168!
4
824! 2,
53|

481,395,053
45,843,320
17,134,372|
46,799,938!
11,220,557
39,577,841!
1,534,651!
46, 695,884
225, 573,418
110,843,145!
65,326,950!
22,627,979}
74,022,101!
5,557,271]
2,008,344!

67,945,087
4, 796, 575
1,647,748!
2,049, 644
1,298,118
2. 598,870
189,879
4,703,398
15,664,960
18,276,601
5,042,039
1,249,428 j
10.001,596!
434,9231
188.1821

8, 722,265
604,740
210,295
197,187,
156,8531
273,059
21,386:
587,345;
1,984,897!
2,338,532
643,098
106,796
1,264,581;
55,202;
14,002

16
305
7j
1,445!
83 j
434!
113!
421
548!
42
71!
6|
98|
242!
20!
15!
101 j
75!
45
126

274
1
299
25
42
52
113
HI
Q1

69!
39
22
70
2

I 6,962j 3,951

(1)

!

350,924
168,230,050
804,992;
859,067,422!
25,681,138;
0)
455, 300, 910
187,002,524:
4,230,127!
438,911,166!
16,263,953!
14,450,273!
440,644;
46,261,588;
202,022,807
8,095,804!
632,465:
36,431,2321
5,197,063!
30,647,435!
38,527.888!
0) '
!
4,424
6,475,023,641!

States grouped to conceal identity of taxpayer.




0)

0)

'

88, 683
11,080
13,439,963 1,699,712
134,858
36,454,208
283,944,109
121,365
1,076,743
0)
42,361,934
5, 474, 905
!
12, 595,348
1,116,283
274,694
14,082
28,495,420 3, 567, 516!
920,275
115,257|
610,900,
72,899!
40,784!
4,841j
2,009,613
236,363|
18.423,492! 2, 294,053
738,589;
94,829!
103,460
11,87li
2,672,977j
151,862i!
426,072!
41,231
6,070,457!
759, 277!
3,320,832i
367,129!
0)
i
0)
!
1,938!

Deficit

$3,334,135|
41
81
174!
40
21
171
14|
22
44!

$151,181

143,953
1,293,179
30,238,789
22,459,473
559,451
2,821,635
230,821
862,848
7,437,194!

22,841
113,693
2,563,412
3,996,168
130,867
540,279
59,127
127,024
265,823

2
()
0)
2231 44,879,415 2,814,484
2, 518,212
54 :
399,486
1,492,399
491
188,999
3,700, 733
31
394,429
1,920,067
42
162,834
21,959,104 1,070,344
46j
509,374
23!
15, 665
3,314,349
679, 568
60!
65,157,397 2,987,399
156!
5,869,318
491,087
74!
289,878
1,570,641
32
1,921,386
145,143
11
20,616,326 1,314,140
130'
66,674
3,998,291
12
132,773
655,319
16!
119,728
72, 520
9!
129,928
526,338
7!
18,675, 705 1,240,551
137
57,227
109,562
3!
621 153,329, 574 22,721, 699
519, 644
2,975,850
30^
5,990
6,591
3|
28, 946, 351 2, 222,803
160
44
10,802,007 1,388,366
88,057
25
398,239
249
59,291,464 5, 725,116
82, 945
17
1,212,217
521,129
29
3, 547,983
1
0)
0)
46
665,420
3,332,605
129
25,921,065 1,803, 763
9
36,890
301,640
6
4,027
41,715
32
24, 725,135
25,777, 593
36
133,238
1,175,993
23
594,146
2,897,011
56
317,032
1,207,161
5
153,893
156,999
19,332
83,578

623,277,471! 78,393,092 3,011

590,300,778 82,352,169

130

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing for
major industrial groups the number, gross income, net income, and tax paid of
corporations reporting net income; and the number, gross income, and deficit of
corporations reporting no net income—Continued
MANUFACTURING—STONE, CLAY, AND GLASS PRODUCTS

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 IVIexico
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
States grouped *
Total
1

.

Total
Corporations reporting net income
number of
corpora- NumGross
Net
Tax
tions ber
income
income

Corporations reporting no net
income

43

27

$4,385, 779

$719, 566

$87,854

8

3
8
108
33
38
6
11
46
46
1
3
199
114
44
26
47
12
9
43
94
94
54
10
98
8
26
1
4
148

90,989
2, 045,813
67, 489, 724
13,238, 945
7,790,313
3, 627,347
3, 487, 606
8, 592, 486
9, 748, 538

6,356
163, 598
11, 393,387
3, 265, 208
798, 753
386,108
568, 467
•1, 324, 425
1, 645, 228

310
19,451
1, 459,428
418, 613
91,205
48, 930
70, 564
161,247
203,167

196, 012
141, 876, 710
50, 160, 999
12, 149, 911
6, 074, 680
13, 913, 708
1,142, 078
3. 453, 526
11, 624, 787
26,121,089
55, 934,376
9,093,310
225, 683
47, 006, 891
242, 673
2, 884, 460

12, 437
20, 403, 983
6, 446. 862
2, 365, 268
1, 019, 787
1, 705, 108
91,168
157,216
1, 554, 750
1, 959,372
6, 731, 953
919, 873
18, 812
4, 744, 448
15, 924
162,316

871, 248
67, 581, 216

55, 755
6, 002, 422

6,655
740, 953

215, 926,035
6, 270,383
312,827
130,231,303
3, 709, 613
3, 884, 541
295, 902, 881
1, 237,381
1,172,483
191, 041
18, 467, 525
20, 957, 689
2, 639,344
3, 667, 898
6, 413,143
10. 715, 944
39, 827, 539
12, 135, 684

26,209, 453
828,366
16, 526
16, 977, 672
264, 718
594, 813
47, 072, 249
151, 606
139,368
12,604
3, 668, 235
3, 172, 735
313, 256
307,326
453,343
1,321, 166
4,356, 724
995, 284

3,323, 731 i
99,385 !
1,403
2, 095, 591
27, 550
72,162
6, 030, 70S
18, 003
15, 543
587 1
473, 97S
399, 56G !
38, 34S !
33, 614
50, 84€ i
163, 092
554, 243
115, 76C

16
200
52
60
9
15
64
64.
12
286
180
100
38
70
25
14
77
140
144
97
11
143
13
32
3
6
236
1
538
59
6
452
29
38
500
11
23
15
63
78
26
72
69
66
114
128
6

335
283
20
25
294
7
15
37
50
15
32
39
45
59
84

0)

318, 288

4,454 2,753 1, 345, 032, 439

States grouped to conceal identity of taxpayer.




0)

0)

(0

53,192

0)

1,142
2, 603, 921
811, 757
297,190
125, 688
212, 165
9,168
17, 607
195, 426
237, 723
789, 652
109, 952
564
596. 946
496
14, 786

0)

(0

Gross
income

Number

6,042j

Deficit

$1,398,844

16
5
8
92
19
22
3
4
18
18
1
9
87
66
56
12
23
13
5i
34 ;
46 !
50 1
43 i
1!
45 i
5
6i
2
2
88
1
203 i
21|
1
169 '
9!
13 |
206 :
4!
i
8!
26 j
28|
11!
4C!
30|
21 !
55|
44:
1

181, .547, 186 22,852,70*\ 1,701

$88,281

78,461
184,442
5, 561,828
276,854
1, 880,970
57,158
1,450, 738
432, 562
685, 685

2,968
51,140
1,191,308
46,214
236,296
3,046
69, 611
114, 596
264, 205

0)

124, 634
6,736,011
5, 063, 573
3, 395,340
1,176, 528
697, 178
1,396,837
60,291
4,301,817
1,387, 917
1,862,063
1,815, 695

0)

2, 674,125
53, 530
237,429

0)

0)

6,( i565, 960
)

0)

38, 431
534, 748
333, 499
559, 913
66, 486
65,204
255, 759
69,340
303. 939
186,359
229,077
133, 887

C1)

415, 979
7, 128
49, 664

8

24, 407, 700
499,458

686, 687
(i)
1,842,366
71, 420

22, 877, 299
466,480
541,858
34,320, 715
201,921
482,310
129,528
1,337, 810
1,833,336
169,328
3,317.440
2,488.103
2.320.336
9,852, 821
1, 563, 156
164, 598
249,448

3, 837,197
143,404
93, 649
3,033,431
35, 516
48, 918
24,208
104,486
185,197
19,327
262, 667
258, 214
169,196
1, 474, 648
144,353
21, 594
72, 671

0)

156, 780, 115 17, 846, 227

131

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing for
major industrial groups the number, gross income, net income, and tax paid of
corporations reporting net income; and the number, gross income, and, deficit of
corporations reporting no net income—Continued
MANUFACTURING—METAL AND METAL PRODUCTS

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
States grouped 1
Total

Total
Corporations reporting net income
number of
corGross
pora- Num-i
Net
Tax
tions ber
income
income
94!
2|
12!
22!

8211

Corporations reporting no net
income

$70,313,629| $8,168,179 $1,024,262
0)
i
0)
0)
488, 267
58,474
6,045
3,341,104i
115, 669
13, 085
190, 707, 0511 18, 382, 099 2,259, 740
49,321,251
2,103, 658
262, 058
469,319,081
49, 553, 692 6, 245,400
10,332,3951
963, 793
111,741!
2,456, 7511
216, 792
23, 550
5, 058, 076
410, 2281
44, 637!
22,478, 9281
2,111,3621
259, 010|
12,491,498 !
1, 274,443J
164, 993:
1, 085, 027
106, 663
13,485!
1, 692,825,839 188, 564,f • 23,886, 7391
428, 354,003i
43, 645,409 5,226, 555
74, 658, 535
10,265,434 1, 283,843
16, 302,548
1,101,1771
119, 635
62,084,012
4,090,157;
505, 975!
8, 562,383
807,8611
93, 706;
4,211,133
348,676:
31,321!
66,861,182
5,842,016!
716,255;
534,220,019
71, 559, 563 8, 726, 587!
3, 629,979, 892 456, 565,959 58, 945, 329!
62, 519,434
6, 595, 638!
803, 780!
1, 651, 506
222, 755;
27,367|
211,551,222
20,069,136 2, 501, 990j
556,289
26,671!
1,099
10,417, 327
633, 964
77,170i
0)
I
0)
!
0)
140,919!
1,159, 765
8,331,854
575,966,152
67,699,923 8,502,217

452
55
132
418i
697|
22!
44!
38
23 i
54
35
102!
64!
6!
10!
3!
8i
2,453l 1, 635!
7621 447!
157!
302
64!
105
104|
177
53;
96
34!
89
122;
227
763;
1,310
806;
1,270
214!
343
9!
15
386:
637
34
10!
38!
76
1;
6
70
36|
628:
1,071
3
0)
2,132;
4,268,080,210
79
6,037,224
13
675,821
2,264 1,400
47 1,626,975,410
90
9,941,305
76
154
9,811,221
1,121
1,
173 2,263,207,518
316
96,345,118
17
33
1,533,915
9
13
1,202,224
89
148
34,131,970
113
178
35,979,489
28
51
4,046,539
39
60
16,951,003
73
138
17,887,530
163
298
28,495,877
56
100
170,697,148
507
841
516,668,538
2
4

0)

0)

Gross
income

Num
ber

!

33|
1
4
13
369
77
279j
22|

$3, 301, 379

Deficit

$223,283

0)

0)

(0

0)

3,107
36, 980
93, 291
479, 566
33, 328, 299 4,489,210
425,135
2,202,835
60, 765,404 6,994,303
374, 533
2, 859, 681
96,263
217,0231
60, 215
455, 773
38j
712,123
2, 542, 764
4
10, 880
247, 281
5
577,468
55, 236
818 164, 559,191 23, 541,877
315
64,051, 802 8, 604, 218
1451
11, 765, 582 1, 540,136
4l|
314,340
2,340, 335
73
719, 305
7, 939, 868
43
602,274
3, 790,493
55!
469, 277
3, 691, 239
105
14,306,928 1,314, 856
547
62, 764, 625 7,106,870
4641 184, 274, 357 18,849,458
129|
13,475, 299 1, 216, 754
6!
21, 314
463,237
251!
29, 717,054 2, 756,153
24!
11,135
214,542
254, 530
38;
2, 902,102
48,254
5!
142,068
169,236
34;
2,219,890
443;
82,535,470 13,156,074

2

i

47,152,014 ,566i 342,777,334 31,596,144
3,251,619
344,037
46,571
36!
84,051
13,039
7,419'
6 303,811,297
36,458,593
19,796,026!
864
3,386,441
528,711
102, 7531
43
3,025,906
276,233
34,078!
78 265,931,830
23,445,908
21,150,062!
848i
24,452,756 2,599, 335
1,064,467!
143!
182,091
25,234
1,927!
25,704
2,925
4,528
59!
6,934,469
654,823
422,047!
65!
4,923, 768
429,852
597,390!
23|
1,202,662
65, 619
33,654!
21;
1,401,130
239,347
202,912!
65j
4,097,611
525,490
207,224!
135!
5,947,739
730,921
196,300|
44
2,475,933
675,629
1,209, 760! 334
43,260,830 8,073, 754
7,723,868
2
0)
0)
3,333
0)
1,131
84, 506
233,783
21,529 12,760 17,335,348,2311,756,753,137 221,972,624 8,7691,774,903,980 201,444,799

* States grouped to conceal identity of taxpayer.




370,978,888
416,389
68,340,
157,915, 707
860,104!
373,006
167,659,978
9,057,248
43,247
48,185
4,300,296
4, 724,351
295,357
1,624,454
1,784,056
1,980,606
9,671,837
62,270,544
16,429 j

1

132

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing for
major industrial groups the number, gross income, net income, and tax paid of
corporations reporting net income; and the number, gross income, and deficit of
corporations reporting no net income—Continued
MANUFACTURING NOT ELSEWHERE CLASSIFIED

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
States grouped i.___
Total1

Total
Corporations reporting net income
number of
corpora- NumGross
Net
Tax
tions ber
income
income
20

2
18
245
56
145
13
14
27
41
1
2
725
201
98
20
44
32
50
84
365
259!i
107
15
263
7
20
2
17
288
1,469
63
1
434
27
51
453
48
11
1
60
65
13
17
40
66
21
225

10

11
127
22
77
9
9
18
33
1

$2,367, 571

2,402,162
42, 510, 630
3,033,583
24,629, 713
4,021,357
931, 516
3,356,966
8, 202,078
!
0)

229,710,023
35, 560,226
15,713, 555
6,320,055
9,070, 504
2,716, 595
26,956, 552
62, 654,149
97,442,143
65,927,035
24, 576,803
3, 368,037
137, 727,315
0)
2, 572,170
0)
1, 863,029
177
62, 835, 385
850 564, 371,031
33
8, 407, 658
1
0)
277! 171,141, 550
!
15
8, 832,175
19:
2,063, 483
270! 283, 727, 608
271S
6, 684, 933
7
715, 885
113
55
15
31
18
23
40
221
154
64
12
146

33
35
10
10'
241
35:
15i
124'

10, 900, 623
5, 880, 510
770, 797
2, 207, 387
8,074, 557
6,406,132
3, 721,329
45, 920, 434
446, 475

$197, 629

136,540
4, 719,066!
206,0771
2,375,609
267, 232!
33,904
350,005
503, 450
(0

Corporations reporting no net
income
Number

$24,195

15,540
555,372
22,886
282,778
33,618
789
42,821
57, 757
0)

18,790,154 2,307,253
2,683,375!
306, 200
1,732,750|
212,033
1,034,911
130,531
1,097,039
138,887
201,825!
22,899
803,160
45,047
4, 266,361
543,136
8, 401,4231 1,037,283
6, 240, 665' 775,909
2,883,149
359,192
218, 608
25, 994
6,010, 794
747,189
0)
0)
15, 458
135,827!
0)
(0
!
6,404
69,653!
6, 335, 292! 728,050
54, 377,3381 6, 865, 560
115, 765
940, 315
0)
0)
15, 979, 326 2, 001, 543
29,497
268,146
12,109
119, 685
24, 945, 948 3,132, 366
24,661
237, 988!
6,800
60, 416
50S, 2561
449, 687
62,154
145, 5571
378,056
387, 919
145,526
5,083, 286
8,293

69,321
49,044
6,395
16, 382
42,131
35, 038
14,341
635, 977

10
2
7
118
34
68
4
5

2
243
88
43




$1,288,574

0)
13,193,824
464,395
9,845,038
952,420
69,764
185,189
722, 769

0)

Deficit
$103,023
0)
42,770=
944, 60a
133,924
649,93665, 4187,178
18,647
69,484

0)

56,676,184
5, 615,367
2, 600,796
18,802
216,797
756, 533
2, 678,434
11,069,650
17,171,008
7,836,313
5,027, 769
558,084
12, 658, 738
3,327
275, 930

3,700,960
892,368278,2061,234
12,722
57, 972
230,332.
561,47a
1,198,342.
1,381,049
1,164, 509<
159,953
863, 76017,978
29, 584

1, 251,888
8, 209,461

147, 659.
5, 995, 511

619
30

92, 287, 705
2,370, 735

7,826, 32&
135, 383-

157
12
32
183
21
4
1
27
30
3
7
16
31
6
101

11, 954, 505
217, 830
979, 672
20,347, 981
1, 607, 989
226,346

5, 926, 974
67, 211
130, 652
2,135, 464
123, 63£
73,012:

1,039,641
4, 528, 323
2,553
961, 640
889,988
1,171,353
192,722
5, 281,050

93,348
826, 641
879
39,016
38,306
81, 677
32,028466,227

114,817

7,821

c

13
14
27
44
144
105
43|
3
117
5
7
1
10
111

18

6,246 3,676! 2,006, 741, 719 173, 792, 394! 21,494,169 2,570

States grouped to conceal identit y of taxpayer.

Gross
income

0)

0)

0)

0)

304,214,827 36, 733, 205

133

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing for
major industrial groups the number, gross income, net income, and tax paid of
corporations reporting net income; and the number, gross income, and deficit of
corporations reporting no net income—Continued
CONSTRUCTION

States and
Territories

Total
Corporations reporting net income
number of
corpora- NumGross
Net
Tax
tions ber
income
income

Alabama
Alaska.
Arizona..
Arkansas..
•California
Colorado
...
Connecticut..
Delaware.
District of Columbia
Florida...
Oeorgia
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
States grouped 1 ..
Total.

78

41
-7
16
299
55
204 j
341
79
195;
74

13
28
561
91
294
43
118
273
108
13
17
1,026
296
153
45
128
144|
248;
731
533!
296!
19!
501!
49!
75!
5i
21
9291
12!
4,543
1281
24!
980:
176
161!
879i
106|
62'
29!
97j
216;
71
3!

138j
1311
404)
21!

$9,000,005

$538,415

1,179, 056
929,322
77,806,137
7, 623,611
30,165,512
7, 944,926
16,967,088
29, 630,820
16,110, 564
5,423,245
566,018
170,277,401
30,629,610
15, 014,218!
2,410,021!
13,016,134
8,095,266j
4,908,168
24,171,980
78,833,143
100, 246,678
22, 817,411
3, 659,745
40,142,340
495,862
13, 976, 738
1,062, 276
775,940
108,774, 616
978,939
486,190,548
13, 572, 6601
761, 217
129, 820, 382
10,706,782
12,803, 581
230, 321,029
36, 246,003
2,498,590
1,721,413
13,160,328
32,316,609
5,105,911
918,787
27,425,137
11, 032, 035
7,200,479
48, 567, 733
492,233

726
181
72
22
89
80
64
140
462
355
174
131
329i
19
51
3
13!

643
108
102;
583
76
34
21
49
133
43
3
90
117
77
260
12

15,338 9,701 1,914,494, 247 156,490,708

i States grouped to conceal identity of taxpayer.

36474—27




10

Corporations reporting no net
income
Number

$52,587i

37

5,847
7,609
1,224,180
47,785
189,659
93,777
249,268
441, 206
174,872
49,922
17,8321
2,176,339

6
12
262
36
90
9i
39
78
34

Gross
income
$2,325,960

Deficit
$162,003

59,947
96,789
54,267
97,692
16, 668, 784 2,407,076
1,025.881
146, 868
425,613
7,992,193
24,091
189,100
283,846
1,863, 540
414, 665
4,264, 985
232,893
2,259,821
67, 634
162,488
119, 591
13,735,437 2,678,311
658,185
4,267,932
500,309
4,453,065!
186,962
757,160|
1, 657, 579| 245,736
690,354
2,848,818
354,200
2, 636,024
364,920
5,770, 593
27,442,625 2,057,422
13,267,600J 1,246,842
759, 585
4,298,7371
27,921
215,050
6, 836,172 1, 528,794
52,918
463,947
114,341

(0

C1)

105,723
9,625
20,040,960| 2,142,360

0)

0)

136,383,215; 13,459,405
67,7231
293, 275
32, 629, 823!
31,059
4, 219,282 3,067,623
1, 505,269
621,084
42,085, 302
252,797
2,073, 598 3,646,954
1,939,440
126,447
129,717
538,421
252,766
3,576,253
643,831
4, 061,314
173, 697
236,113
1,130, 610
2, 611,181
1, 643,139
6, 241,074
147,621
47,392

381, 676
604,136
562,892
706,951
41,586
8,337

391,554,860 43,345,993

134

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing for

major industrial groups the number, gross income, net income, and tax paid of
corporations reporting net income; and the number, gross income, and deficit of
corporations reporting no net income—Continued
TRANSPORTATION AND OTHER PUBLIC UTILITIES

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. _

Total
Corporations reporting net income
number of
corpora- NumGross
Net
Tax
tions ber
income
income
165
14
77
143
1,075
251
292
44

110
8
41
95
564
128
207

23j

$8,254,555
379,456
5,144,550
11, 562,187
323,478,607
97, 785,565
230,216, 961
5,095,224

711 218,586,212
237 165|
67,095, 612
275 169
28,433,562
28
38
15, 208,666
141
77
4, 721, 765
1,420 884 1,113, 235, 530
663 442
53,967,2081
918 573
40, 650,693
374 284
314,320, 529
411 263
58,825, 200
241 154
43,646,102'
409 278
88,990,151
316 181 333,216,015
792 509
399,102,057
535 325
119,805,631
444 294
320,787,299
89
3,919, 798
67
706 463 482, 206,046
167
85
10,992,911
324 242
16,319,568
46
20
1,551, 270
119
89
7,574,983
736 477 254, 615, 710
35
21
859,071
3,888 2,286 3, 760,456, 536
397 244
76, 649,227
181 107
2,863, 751
1,065
726
215, 280,415
262 167
40,311,707
432 249
32,413, 742
1,691 1,123 1,353,531,915
104
66
21,789, 939
244 148
5,034,175
234 155
3,221,539
285 168
66,944,919
761 477
150,257,631
152
81
14,414,521
106
81
1,757,900
356 234 356,561,332
714 437
50,044,157
262 178
65,913,779
806 551
52,902,638
80
47
1,609,788

$2,163,195
11,334
113,393
916,515
254,069
2,102,036
43,837,580 5,188,598
11,328,099 1,453,163
19,751,303 2,195,644
102,271
814, 575

Corporations reporting no net
income
Number
55
6
36
48
511
123
85
21

Gross
income

Deficit

$2,370,977
$247,075;
71,010
14,667
470,24tf
1,349,466
692,991
5,889, 241
29,881,224 6,023,301
1,524,404
508,473f
2,083,574
356,788'
1,489,418
435,642f

1,333,704
38,341,413 4,973,784
321,273;
25
735,163
2,357,931
13, 737,438 1, 744,875
72
631,652
106 15,906,972 2,232,301
5,216,888
397,322
36,48210
3,617,315
467,267
887,408
64
119,73S
692, 625
79,603
121,115,382 15, 512,217
536 220,430,372 14,742,596?
7,884, 506
963,274
221 10,695,599 1,997,2784,047,886 1,020,764;
5,109,069
345
596,463
4,049,094 1,011,187
70,845, 269 9,180,153
90
2,103,010
148
316,860?
23, 587,086 3,029,034
4,883,472 1,183,428*
3,987,485
489,865
87
9,007,141 1,313,195'
10,669,455 1, 337,905 131
4,902,088 2, 220, 2Z9
29,434,197 3,788,949
135
46,943,351 5, 819,132 283 16,349,836 2,347,814
22,394, 612 2,858,488
210 79,650,103 7,459,444
32,431,869 4,150,992
150 25,178,979 4, 081,216
395, 556
509,109
22
77,38851,803
48, 356,427 6,176,059
243 19,088,189 2,432,653
740, 908
82
311, 577
440,410
3, 475,269
2,306, 295
82
345, 2191
422,646
3,499,313
670,987
26
72,13653,071
433,248
1,255, 670
30
227,831
184,488
1,530,109
8,830,838 1, 560,624
259
33, 292,918 4,247,442
146,040
14
213,115
16,071
151,459
490, 742,468 62,451,064 1,602 243,249,474 33,776,658
2,095,128
153
341,801
23, 979,462 3,077,199
499,963
74
121,493
38,907
390,746
47,131,463 5, 962, 399 339 31,207,048 19,749,027
95 16,209,629 5,317,810
949,200
7,495, 719
3,407,538 1,115, 264
183
306,800
2,630,155
568 95,632,573 9,090,212
158,826,453 20,427,966
1,520,323
38
210,649
681,107
5,311.139
2,582,925
96
835,199
76,341
719,931
841,449
79
97,816
50,137
494, 074
3,322, 623
117
500,323"
9,185, 229 1,178,175
9,822,145 3,742,026
284
22,396,312 2,833,388
2,253,476
71
545,287
74,828
675, 556
1,930,256
25
369,002*
39,706
398,684
6,447,042
122
585,929
64,115,837 8,192,134
277 18,738,457 1,838,112
891, 111
7,379,524
84
3,336,081
563,179
10,104,130 1,273,915
4,194,428
533,862
8,305,330 1,010,780 255
33
282,182
7,575
774,099
142, 783

23,613 14,862 10,952,508,305 1,468,692,774 186,313,840 8,751 928,339,371134,744, 529




STATISTICS OF INCOME

135

TABLE 12.—Corporation returns distributed by States and Territories, showing for
major industrial groups the number, gross income, net income, and tax paid of
corporations reporting net income; and the number, gross income, and deficit of
corporations reporting no net income-—Continued
TRADE

States and
Territories

Total
Corporations reporting net income
number of
corGross
pora- NumNet
Tax
tions ber
income
income

Corporations reporting no net
income
Deficit

-I-

Alabama
1,256
903 $263, 849, 396 $7, 515, 559 $794,389 353 $44, 609, 848 $1,864, 668
3, 295, 462
140,090
283,948
Alaska
31
22
13, 848
118, 866
9, 741, 531 523,414
56,278, 586
Arizona
311 215
2,461, 760
204,030
Arkansas.
868 645
185, 689.015
6,305,592
677, 776 223 30, 896,175 1, 521,681
California
4,032 2,495 1, 661, 777,064
70,478, 554 8,353,125 1,537 353, 562,135 16,322,156
1,501 990
303,694,020
9,244, 801 1,009, 569 511 57,364, 666 2,428,921
Colorado.
1,677j 1,129
12,171, 264 1,320,083 548 68,120,148 3,204,135
361, 210, 798
C onnecticut
237 164
8, 540, 840 524, 433
51, 705, 801
2,360,961
Delaware
73
278,006
505i 329
155,110, 761
7, 633,358
District of Columbia
890, 701 176 29, 247, 540 1,383,394
l,404| 1,218
542,122,018
41, 540,422 5,153, 691 186 17,021, 709
Florida.
847,431
11,421,423 1,238, 820 485 79,149,464 3,800, 626
1,608 1,123
416, 591, 600|
Georgia
188 124
45,835,557!
3,068, 9101 375,150
64 17,006, 523
Hawaii..
581,886
9,091,048
5211 386
78,302,747
2, 636, 680 267, 954 135
Idaho
581,922
7,729i 4,989 3, 255, 706,476! 142, 305,013 17,114,840 2,740 608, 605,887 23, 747,064
Illinois
2,742 1,769
480,164, 853
17, 242, 415 1,866,118! 973 119, 695, 279 4,491,210
Indiana
2,489! 1,609
10,734,456 1,072,068i 880 130,632,469 4,409,808
405,415,160
Iowa
1,573! 1,042
273,869, 798
6,874, 766
Kansas
676, 2931 531 77, 289,867 2,484,991
334, 579,1041
17, 768, 798 2,110, 763| 414 58,130,183 2,309,031
Kentucky
1,365! 951
14,416,429 1,606,771! 561 123,070, 341 4,456, 865
488, 349, 5271
Louisiana..
1, 616| 1,055
127,729,869
Maine
1,054i 630
3,363, 268
309,781 424 42, 530,983 1, 507,168
Maryland
_ 1,154j 728
366, 736, 711
14,642,8131 1,716,070 426 69, 717,194 3,923,414
M assachusetts
53,219,204 6, 297,571 1,931 391,059,698 17,248,049
4,9841 3,053 1, 552, 656, 811
54,366,932 6,537,360 1,025 151,752,520 6,013,195
Michigan
3,399! 2,374 1,127,155, 262
31,472,079 3,585,070 813 236,636, 231 7,136,813
2,8221 2,009
928,667,3961
Minnesota
135,447,862!
Mississippi
727! 567
3,993, 317
381,304 160 20, 793,647
711,326
Missouri..
_ 4,282 2,810 1,402,153, 243 47,497,695 5,559,877 1,472 236, 505,216 9,879,139
Montana
93,472,495
2,987,336!
249,112 370 23, 670,659 1,289,375
334,906,1821
Nebraska
1,485
10,860,5761 1,205,560 488 92,453,075 7,237,822
34
3, 674,937
149 115
15,225,678
505,471
Nevada.
41,571
171,121
87 15,006,348
281 194
41,071,201
1,240,373
437,474
122,745
New Hampshire
52,186, 778 5,287,040 954 120,190,135 5,461,359
3,034 2,080 1,222,774,927
New Jersey.
87
151
1,432,221
357,359
34,044,027
152,468
8,635,824
New Mexico
17,979 10,998 7,382,314,230| 299,651,832 36,171,703 6, 9811
,966,974,133 73,769,931
New York
10,812,005 1,151,839 701 1JD8,357,965 3,770,218
2,032! 1,331
North Carolina
280,024,255
1,2791 919
North Dakota
141,509,475
3,938,489
324,978 360 27,392,827
986,372
6,079! 4,009j 1,779,371,292
Ohio
63,231,331 7,285,118 2,070 353,178,079 15,635,898
1,5181 1,0741 322,940,938
Oklahoma
8,469,797
860,370 444 63,258,237 2,164, 703
7941
1,287
Oregon
232, 849,126,
7,228,599
777,328 493 85,286,902 2,491,654
4,917 2,995j 1,805, 806,042'
Pennsylvania
72,825,473 8,791,519 1,922 422,947,220 17,772,725
370:
597
Rhode Island
197,343,3821
7,238,078
867,852 227 40,411,494 1,941,493
872i
1,391
South Carolina
131,491,09l!
3,756,626
321,643 519 100,036,526 2,173,868
7011
993
South Dakota
107, 929,113!
2,918,918
237,838 292 22,381,645
801,275
1,442[ 1,006! 458,009,818!
Tennessee
13,537, 581 1,486,074 436 109,032,521 3,499,159
3,349i 2,314 1,204,176,1461
Texas..
37,066,470 4,285,034) 1,035 247,542, 585 7,163,772
814
Utah
132,559,760!
4,575,718
482,6131 233 26,819,993 1,353,477
289
205J
84
Vermont
47,109,628!
1,373,535
139,541|
8,601,178
454,495
Virginia...
_ 1,973 l,33l! 327,249,0641 11,617,398 1,228,7021 642 119,502,844 4,309,315
2,410 1,600! 453,664,093!
Washington
12,778,570 1,361,909 810 114,300,401 4,551,187
1,253! 803!
West Virginia
211,352,324;
8,195,814
921,384 450 48,205,183 2,645,209
Wisconsin
_. 3,374 2,2721 622,969,6441 19,384,515 2,056,052 1,102 102,549,361 4,667,110
352
241!
111
Wyoming
32,772,830!
1,355,933
128,624
8,440,516
378,169
Total

109, 68871,91032,617,031, 668J1,254,045, 996J145,349,64537,6787,229,905,678287,506,146




136

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing for

major industrial groups the number, gross income, net income, and tax paid of
corporations reporting net income; and the number, gross income, and deficit of
corporations reporting no net income—Continued
PUBLIC SERVICE—PROFESSIONAL, AMUSEMENTS, HOTELS, ETC.

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
JNevada
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.

Total
Corporations reporting net income
number of
corpora- Num-j
Gross
Net
Tax
tions ber I income
income
214
9
90
120
1,679
433
449
8
235
416
24:
26
138
2,69i
7061
470
167
395
242
252
380
1,255
848
539
74

1,029
242
228
48
90
1,003
62
5,998
378
131
1,515
307
517
1,294
129
159
150
321
736
181
53
367
775
225
810
77

146
4
53
80'
815!
2431
255
45
156
303
162
14
86
1,621
419
295
111
228
159
142
220
685
513
325
52
620
153
137
30
52
570
42
3,178
180
89
884
201
284
741
68
72
100
182
477
117
34
219
413
119
426
51

$8, 509, 392i
78, 238!
3, 111, 072
4, 562,974
132,113,641
14,463, 654
23, 891,096
2, 759, 510
17, 723,010
32, 524,946
17,928,711
4,308,876
2,016, 596
280,886,040
32,566,851
10, 809,390
4, 798, 635
13,003,172
15,227,691
15,850,698:
20, 584,968'
180, 969,116;
68, 965,4531
27, 224,393|
2, 208,938
67, 246,123
7,375,907,
10, 773,134!
893,083
2,898,873
62, 869,973
962,438'
815,866,156
12,155, 299
1,151,335'
86,992,0961
7,948,954|
14,788,894|
100,401,5281
6,962,104;
2,510,094
1, 734, 503!
16,170,820i
35,083,4471
6,419,6211!
1, 529,449
14,381,966!
26,191,019!
7,492,950!
33, 764,279
1, 516, 628

28,98116,571! 2,283,167,734




Corporations reporting no net
income
Number

Gross
income

Deficit

$1, 912,1231 $170,736
$682, 345; $58, 843;
29, 588
11,992
2,985
37
42,423
373, 973
39,913
515,501
502, 601
40
1, 031, 789j 117, 731
47, 888
16, 739,426 1,958,185 864 40,954, 216} 6, 787, 897
6,032,997!
132,161 190
456, 559
1, 299,870
7,230,076| 1,162,337
1, 844, 592 191,874! 194
37 11, 548, 760 1,318, 219
365,031
25,8631
79
5, 403, 557| 527,221
2, 073, 008 245,082!
827,426! 113
5, 530, 667 1, 243,906
7,177, 611
2.473, 467
392,336
1, 636, 460 178, 982! 80
33,067
382, 611!
407,466
51, 551' 12
52
357,355!
78,074
228, 306
17, 446J
59, 588,972! 8,070, 586
28, 593, 781 3,347,342! 1,074
8,548,977!
704,307
3, 382, 507 367, 261 287
807, 560
6, 609, 523 S 591, 563
58, 306 175
399, 318
1, 763,097
107, 711
56
34, 476
4, 768, 390
1,918, 805
219,028 167
5, 638, 237 926, 586
83
1, 686,382
175, 780
1, 868, 792 416, 069
80,188! 110
796,669
4,870,143|
290,973 160
635,805
2,492,385
12, 219, 969 1,459,455 570 29,265,971! 3, 454,156
997,491 335 14,430, 262! 1, 560, 280
8,460,915
212, 078 214
7,818, 845| 804,232
2,179,489
1,334, 013
160,321
24, 731
22
255, 093
16, 274,389 2, 400, 204
4, 461, 455 454,834! 409
135,095
116,965
1,160, 257
1,100, 229
89
262, 546
2, 384, 929
46, 611
91
519, 247
36,958
138, 544
18
82, 505
11,319
113,239
1, 212,301
38
161, 863
19, 964,974 2, 509,929
6, 664, 537 742,163 433
6,190
64,774
426,039
20
94,128
96,310,257 11, 598,479 2,820 168,365,446 20,272, 275
707, 246
3, 597,133
198
913,715
6,508
24, 628
400,421
42
145,884
9,371,146 1,052,974 631! 32,082,266 3, 550,826
63, 261 106!
464,396
2,495,208
731,143
163,355 233
524,364
3, 353,809
1, 600,232
13,795, 735 1, 654, 874 553 34,405,457 5,060,806
63,996
672,788
2, 785, 524
61
610,383
10,890
468,075
1,205,226
87
204,585
6,427
32,911
716,362
50,
131,202
153,011 139
395, 514
2,655,480
1,429,007
328,149 259'
927,390
6,284,155
3,354, 559
83, 965
174,612
1,683,857
64!
790, 521
9,464
19,879
370, 225
19
109,439
181,404 148!
412,335
3,829,423
1, 616,326
246, 639J 362|
975,367
7,901,067
2,388,330
49, 5601, 1061
381,180
3,088,820
597, 752
270,809j
978,153
8,810,625
2, 585,806
69,883
684,779
129, 702
246,426, 235 28,466, 993 12,410

556,184, 645 72,226,325

137

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing for
major industrial groups the number, gross income, net income, and tax paid of
corporations reporting net income; and the number, gross income, and deficit of
corporations reporting no net income—Continued
FINANCE—BANKING, INSURANCE, AND RELATED BUSINESS

States and
Territories

Total
Corporations reporting net income
number of
corpora- NumGross
Net
Tax
tions
ber |
income
income

Alabama
1,130
$31,545.647 i
Alaska
13!
21
305,885!
Arizona
140|
252
3,134,647!
Arkansas.
559
705
16,365,089!
5,695 3,429
California
844,804,160!
849
Colorado
1, —
45,070,612|
822!
Connecticut
1,193
171,636,306!
3391 112,692,883!
Delaware
515
281!
District of Columbia
427
32,243,153!
Florida
4,323 2, 885! 293, 517, 236!
Georgia
949 j
1,568
48,579,156
Hawaii
103'
147
8,784,775!
Idaho..
224^
422
3,660,136!
Illinois..
4,477 3, 092! 692, 760, 742 i
Indiana
3,019| 2,1741
105,070,941
Iowa
3,0021 1,648;
81,433,149
Kansas...
1,839 1,186!
29,629,176
Kentucky
1,232
986
57,277, 3401
Louisiana
118, 277,198j
1,300
Maine
43,129,792
Maryland.
125, 535,739)
1,523
«, w ,
Massachusetts
2,596 1,710;
411,737,759
Michigan
396,404,092
3,613 2, 344'
Minnesota
115, 834, 982
3,439 1,791
Mississippi
372!
18,729,374!
498
Missouri..
_.
174,576,874!
4,950 3,140!
381s
Montana...
935
7,457,000!
1,747 1, 084
Nebraska
35,912,841'
128
Nevada
3,184, 578!
193
New Hampshire
8,106, 677
256
New Jersey
4,844 3, 205
296, 516,027!
109
New Mexico
225
2,184,113!
New York
25, 458 16,193 2,511,042,0471
1,542
952
North Carolina
57,040,381!
1,241
410
North Dakota.
10,997,064!
5, 6281 3,598i
Ohio
345,706,043!
1,196| 687;
Oklahoma..
24, 275, 508!
1,404
751
Oregon
20, 818, 518!
4,427 3, 203: 664,012,297!
Pennsylvania
531
366;
Rhode Island
29,482,4351
1,184]
oyoi
South Carolina
14, 643, 329i
906! 429
South Dakota
7,170, 795:
1,1331 813!
Tennessee
38,779,472
2,956! 1,865!
Texas...
92,778, 255!
643j 412;
Utah
30,960,307
148,
181
Vermont
12, 501,-212!
1,852 1,168^
Virginia..
48,182, 392!
2,388 1, 346
Washington
64,364,633!
1,234
830
West Virginia
31,089,053!
3,424 2,145
Wisconsin
155, 654,195!
302
167,
Wyoming
7,590,291!
Total

$8,383,506
68,674
600,041
3,098,347
102,865,942
6,339 t 662
18,641,755
29,805,171
8,887,170
99, 069,152
8,645,985
2,124,340
508,865
96,473,196
19,194,074
10,094, 571
4, 683,307
9,422,665
10,339,420
3,813, 637
23,350,214
49,135,725
132,568,326
14, 561, 766
2,297, 200i
32, 571, 047
1,097,023
6,170, 766 i
501, 2441
1, 639, 709!
67,109, 608!
323, 777
474,416,715
9, 641,419
2,299,621'
49,353, 531 !
2,986,3111
4,120, 8721
109,757,878|
5,509,950!
2,075,352
657, 252
8,819,351
19,442,396!
3,837,405
2, 288, 835:
11,580,020
9,485,124
7,330,361
22,179,181;
3, 655, 781

Corporations reporting no n e t
income
Number

Gross
income

Deficit

341
$3,451,019
$946,126
8
265,180
54,857
112
4,048,695 1,16 6 8 9 &
4, 9
146
5,721,141
812,391
2,266 127,580,118 25,637,915
19,212,065 8,627,764
814
371 189,992,638 10,942,049
15,855,439 5,833,259
176
5,032,973
146
814,47a
56,891,680 19,632,87&
1,438
9,795,333 4,384,611
619
2,011, 228
142,757
44
3,475,383 1,303,161
198
1,385 2,050,899,754 27,281,701
845
16,285,865 5,227,528,
1,354
37,050,340 11,290,851
6531 14,102,686 3,892,968246
3, 582,982 1,017,712:
4151
15,271, 677 3,696,479
781,479*
226
5,052,269
535
39,389,227 2,738,207
90,046,420 25,900,767
1,
59,896, 655 15,428,370
1,648:
32,287, 560 10,854,835
580,049
126J
3,355, 855
49,240,361 14,444,211
1,8io!
554|
5,588,159 2,367,652
663;
14,839, 515 3,126,470316,866
40
499, 651
403,034
63
9,131,071
64,325, 734 8, 613,161
1,639!
116!
2,001, 611 1,244,0069,265; 622,064,693 129, 563,017
693 19,
590:
8,445, 793 1,853,94846, 622!
831 i
9,496,092 2,412,194
5,531,319 2,030!
90,032,991 32,944,66$
257,841
17, 576, 592 3,609,23ft
509j
408,753
12,663, 583 4,002,144
653;
13,494,774! 1, 224!
67,005,996 11,027,460
648,057
25,805, 606 9,162,074
165!
166,547
10, 627, 726 3, 538,32&
586
26, 565! 477J
7, 726,077 2,019,146
943, 802i
6, 574,436 1, 567,50&
320
2,100,625; 1,091
29, 875,155 11, 353, 749422, 594
5, 540,060 1, 306,895
231
760,803
276,254
1, 772,123
33
1,284,297
12,129, 650 2,585,04ft
684
978, 775 i 1,042
20,368, 966 8,495,065
798, 824'
13,592, 783 1,816,09^
404
2,453,086 1,279
24, 625,105 8,123, 71S
592,486446,366
2,473,410
135

$920,133
6,385
55,409
282,431
12,325,108
671,262
2,241,490
3,763,384,
1,095,8191
12,151,586
914,971
254,027!
31,347
11, 661,622!
1,996,962!
979, 522
362,643
1,028,705
1,098,220
411,336
2,890,891
6,004,021
15,838,363
1, 542, 610
223, 811
3, 616,452
79,360
529,729?
49,488|
177,8111
7,985,203!
26,024!
57,386,842
1,060,623!

115,947 73, 246i 8, 503,186, 3061, 523, 823, 240:179,948, 69142,701 3,944, 577,121 456, 219,056




138

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing for
major industrial groups the number, gross income, net income, and tax paid of
corporations reporting net income; and the number, gross income, and deficit of
corporations reporting no net income—Continued
COMBINATIONS—PREDOMINANT INDUSTRY NOT ASCERTAINABLE

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
States grouped 1
Total.
1

Total
Corporations reporting net income
number of
corpora- NumNet
Gross
Tax
tions ber
income
income
$915,419;
12
49
290
139
76
27
27
92
35
9
47
198
150
127
21
7:
84
79
169
236
201
86
15
158
103
18

r

32
201
13
903
83
54
229
52
90
244
20
70
33
55
116
61
7
91
98
49
226

1|
951
29
30
16
41
54
12
2
16
82
34
24
12j
32
33
47
39
31
8
39
19

i

3!
350 i
23!
17
72
281
25
64
5
15
12
18
40
19
5
32
37
18
63
1

5,320 1,757

S56,273

$6,014

229,921j
1,829,059
20,116,008;
3,077,636
568,897!
552,131!
260,9091
7,027,724!
1,783,933)

13,968
232,920
2,240,323
181,684
55,130
67,430
26, 992
1,806,809
70,123

367
28, 280
276,426
20, 547
1,497
7,325
2,694
225,137
7,085

0)

!

12,604
867,322
272,466
62,422
29,667
86,349
189,854
44,550
948,018
429,783
519,578
190,170
70,944
499,003
44,798
72,125
76,513
6,925
425,231
4,476
3,533,011
179,573
34,418
647,704
361,282
27,409
1,141,099
4,206
67,954
9,481
481,264
3,420,199
22,923
12,006
214,851
196, 813
51,945
355,231

i

19,880

(1)

1,070,078
213,078,7321

States grouped to conceal identity of taxpayer*




0)

284,9121
23,044,077:
3, 790,4651
464,5961
374,307)
445,458
2, 544,937 !
578,755;
8,761,995!
3,526,014!
6,555,8281
1,484,796!
1,530,129
8,205,318
188,948
1,183,641
2,353,559
246,856
2,352,730
39,481
51,838,661
2,030,537
222,078
6,252,030
3,459,711
883,312
17,517,920,
213,966
832,498:
242,757
3,680,753 i
12,306,439
279,4211
605,459 !
2,502,335:
1,267,9271
633,907|
2,920,504!

0)

20,385, 699

0)
41
90,444
30,839
4,779
85
8,963
17,092
2,041
119,042
43,87"
57, 895
20,401
7,583
57,720
2,744
8,214
9, 576
123
40,649
399,433
11,981
2,991
70,756
42,789
895
102,620
6,363
70
19,208
436, 560
649
900
23,480
16,478
4,166
38,349

0)

Corporations reporting no net
income
Number
33
33
195
110
46
11
23
38
23
7
31
116
116
103
9
40
53
53
81
189
162
55
7
119
84
9
13
25
11
10
553
60
37
157
24
65
180
15
55
21
37
76
42
2
59
61
31
163

2,277,058 3,563

Gross
income
$235,616!
359,092
421,154
6,153,364
510,894
1,102,157
646,757
65,161
741,071
338,077
368,624
62,676
2,930, 595
74,622
2,148,648
353,709
538,087
7,083,740
543,568
11,081,605
1,200,211
2,398,050
1,239,000
95,337
2,414, 507
150,072
1,425,848
53,817
70,058
2,335,154
35,843
21,334,976
527,428
27,754
1,909,810
82, 570
22,911,423
8,392,212
44,033
49,690
34,019
209, 507
1,313,153
258,177
249,137
910,633
770,405
2,435,229
296,892

Deficit
$80,513
21,404
78,002
1,257,209
446,096
142,329
32,703
7,847
249,054
62,296
96,310
17,244
890,181
57,333
127,378
65,025
82,879
916,711
64,781
1,223,820
286,388
522,308
85,732
9,706
75,491
52,449
14,939
18,927
1,594,095
21,298
3,301,723
57,823
20,011
448,213
43,361
216,472
1,095,867
42,881
25,159
4,587
26,281
245,750
71,192

0)
50,422
276,223
171,391
335,031

0)
112,503

108,934,162 15,203,776

139

STATISTICS OF INCOME

TABLE 12.—Corporation returns distributed by States and Territories, showing for
major industrial groups the number, gross income, net income, and tax paid of
corporations reporting net income; and the number, gross income, and deficit of
corporations reporting no net income—Continued
NOMINAL CONCERNS (INACTIVE AND NATURE OF BUSINESS NOT GIVEN)

States and
Territories

Total
Corporations reporting net income
number of
corpora- NumGross
Net
Tax
tions ber
income
income

Alabama
•_
43
Alaska
8
121
Arizona
45
Arkansas
521
California
174
Colorado.__
198
^Connecticut
_
Delaware
116 '
District of Columbia
60
Florida
540
.Georgia
108
Hawaii
10
Idaho
92
1,267
Illinois
418
Indiana
260
Iowa
85
Kansas
73
Kentucky. _
182
Louisiana.
93
Maine
280
Maryland
236
Massachusetts
275
Michigan.
828
Minnesota
60
Mississippi
530
Missouri.
_
255
Montana
135
^Nebraska
36
Nevada
New Hampshire
344
New Jersey
87
New Mexico
1,618
New York
106
North Carolina
88
North Dakota
499
^Ohio _ .
351
Oklahoma.._
_.
416
(Oregon
844
Pennsylvania
144
Rhode Island. _
65
South Carolina
207
South Dakota..
77
-Tennessee
135
Texas _ . .
47
Utah
-Vermont
30
100
Virginia
Washington . . .
728
West Virginia.
205
Wisconsin
322
82
Wyoming
-

Total

13,544




i

i

i

;

Corporations reporting no net
income
Number
43
8
121
45
521
174
198
116
60
540!
1081
10
92
1,267
418
260
85
73
182
93
280
236
275
828
60
530
255
135
36

Gross
income

Deficit

$2,114
1,351
825

.-

13
163
1,691
301
13,141

5
4,542
29,185
1,872
746
491
272

344
87
1,618
106
88
499
351

24
77,144
8
4,200
8
10
1,816,193

416

i

844
1441

65
207
77
135
47
30
100
728
205
322

7
1,205
"

47
447
6
52
50

82
—

13.544

1,956,113

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, 1925] i
Manufacturing
All corporations

Agriculture and
related industries

Mining and
quarrying
All manufactures

Income classes
Number
of returns
Under $2,000
$2,000 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 $250,000
|
$250,000 to $500,000
!
$500,000 to $1,000,000
j
$1,000,000 to $5,000,000..--!
$5,000,000 a n d over
|

Net income

NumNumber Net in- ber
of recome of returns
turns

Net income

Number
of returns

Net income

p
108,447
$96,859,748 2,382 $2,006,066 2,481 $1,862,00017,,756 $17,041,409
51,334
162,780,292
911 2, 834, 651 752
2,455,659 9,346
30,000,220
29,067
207,812,825
512 3, 610,164 485
3,457.277 6,318
45,394, 521
29,533
477,066,018
477 7, 520,063 628 10,397,694 7,785 128,448,407
13,965
498.304,439
209 7,394,497
369 13.251, 556 4,537 163,065, 261
9,249
646,218,517
87 6, 072. 545 322 21,874, 547 3,447 243, 844, 743
6,270
966,671,837
62 9, 531,799 242 39,169,776 2,742 425, 598, 078
2,200
765,259,354
11 3,899, 588
97 35, 295, 051 1,061 370, 639,439
604 412, 847, 419
1.156
788,857,128
5 3,480, 028
44 31,365, 722
9171 1,876,242,787
5 8,040,928
56 128,888,718
446 900,082.205
196| 3,097,610,752
1 22,465,623
95 1,, 646,395,647
12 165, 581. 744

Food products, Textiles and texbeverages, and
tile products
tobacco
NumNum-j
ber
Net in- ber ! Net inof recome of re-j come
turns
turns
3,457
1,670
1,088
1,336
729
457
334
92
67
56
17

$3,424,239 2,485 $2,254,813
5,379,117 1, 298! 4,156,106
7, 784,734
861
6,161, 762
21, 746, 821 1,065 17, 558, 603
26, 369,376
574 20,777,545
31, 948, 376
498 35,388, 975
51,711,141
424 65, 630, 629
31,001,617
159 55.444, 596
49,178,195
81 54,420,050
113,050,425
57 110,370,432
191,878,203
2 40, 951,300

Leather and
leather prod-

Rubber and
rubber goods

NumNumber
Net inber Net inof recome
come of returns
turns
427
$460,672
229
727,572
180 1,264, 960
206 3, 273,891
122 4, 540,123
91 6, 542. 955
69 10,912,124
27 9,194,492
11 6,592, 526
10 18,105,148
1 14,408, 570

$90,880
154,846
278,555
758,272
884,610
1,801,039
4,622,598
6,665,583
7,096,421
20,106, 732
80, 506,317

Reporting net income
j 252,334; 9,583,683,697) 4,662 76,861,952 5,488 453,599,744 54,137 4, 383,357,349 9,303 533,
,
,472,244 7,504 413,114,811 1,373 76,023,033
2
'28,895,236
Reporting no net income._j 177, 738|21, 962,628,095| 6,242 259, 214,95113,675 209,956,530 34,537 i 682.254,676 5,419 91,512,114 4,767 '114,772,390

349 122, 965,853
289 2 13,941,445

I 430,0721 7,621,055,602 9,904 17,647,001 19,163 243,643,214 88, 674 3,701,102,673 14,722 441,960,130 12,271 298,342,421 2,359 47,127,797

638 109,024,408

Total




Manufacturing
Lumber and wood j Paper, pulp, and
products
i
products

Income classes

Printing and publishing

Chemicals and allied substances

Stone, clay, and
glass products

Metal and metal
products

All other manufacturing industries

Num- I
i NumNumNum- i
I Num- j
j NurnI Num, ber of j Net income! ber of Net income ber of Net income ber of Net income ber of I Net income ber of I Net income ber of Net income
returns
returns 5
returns
returns I
I returns ]
i returns
returns
1,189
797
o87
759
485
416;
267
97
44
16

U n d e r $2,000
$2,000 t o $5,000
$5,000 t o $10,000
$10,000 t o $25,000
$25,000 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




$1,160,2921
2, 564,869
4,236,354 i
12. o75, 809;
17, 35D, 0441
29,083, 518'
41.617,514;
33,530,473:
28, 091, 783 i
30,100,442

]

4,657 200,316, 098!
2,976 2 53,115,643!

;

147,200.455;

273
$256,370
194
620,248
1661 1, 216,243
206!
3,487.2261
130
4, 673,163
117
7,947,867
118! 18,460,944!
43| 15,180,4731
191 12, 856,066
211 40,949,6371
lj
5,537,933|

2,855
1,259
758
717
388
254
167
67
33

1

$2,717,691
3, 961,395
5,473, 941
11, 721,151
13, 798, 248
18, 981,391
26,020, 589
23,007, 750
22,164, 642
40,355, 592
22, 706, 562

1,279
$935,453
579
1, 912, 586
408
2,926,674
544
9,022,013
375 13,326,385
287 19, 981,489
230 34,360,858
112 39,423, 582
68 45, 547, 993
52 110,820,471
345,020,967

HI

796|
487|
326
462
245
1871
130!
59:
31;
271
3!

$744,489
1,549, 954
2,375,445
7, 690,355
8,980,872
13,122,877
19,147, 538
20, 935, 930
21.432, 990
58, 932,376
26, 634,360

3,628!
2, 137!
1,442!
1,921!
1,161j
92i;
813i
331!
204
157,
45!

$3, 843,659
6,899,085
10,417,774
32,069,165
41, 549,513
65, 584,974
128,077,647
117,197.138
139,692,489
323, 212,850
888, 208, 843

1,269
648
464
524
303
194
162
57
36
17
2

$1,152,851
2,074,442
3,259,079
8, 545,101
10,810,382
13,461,282
25,036,496
19,057.805
25,774,264
34, 078,100
30, 542, 592

1, 2881 111,186,170!
652! 2 12,136,917

6,523 190, 908, 952
3,397 2 29, 504, 531

3,951 623,277,471
3,011 2 82,352,169

2,7531 181,547,186
1,701 2 17,846,227

12,7601 1,756,753.137
8,769! 2 201,444,799

3,676 173.792,394
2,570 2 36, 733,205

1.940J

9,920 161,404, 421

6,962 540,925.302

4,454

21,529j 1,555,308,338

6,246 137, 059,189

99,049, 253j

1 Fiscal year r e t u r n s are i n c l u d e d .

See p . 1.

163,700,959
2 Deficit.

\

1
o
GO

TABLE 13.—Corporation retiirns—Distribution of number of returns and net income by size of net income and by major industrial groups—

to

Continued
Construction

Transportation and
otber public utilities

Public service—
p rofessional,
amusements,
hotels, etc.

Trade

Finance—b a nking, Combinationinsurance, and re- predominant in"
dustry not ascerlated business
tainable

Nominal concerns

income classes
| Numi her of
I returns

Net
income

Under $2,000
$2,000 to $5,000
$o ,000 to $10.000
$10,000 to $25,000
$25,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000
$500,000 to $1,000,000
$1,000,000 to $5,000,000
$5,000,000 and o v e r . . -

3,985
2,243
1,186
1,170
505
336
198
49
22
6
1

Reporting net income
Reporting no net incomeTotal

9, 70l! 156,490, 708
5. 637i J 43345 9931
5 637J i 43,345,993

1 Deficit.




$3,738,506
7,033,447
8, 502,067
18,847,738
17,811,261
23,413,652
30,230,716
17,182,348
14,628,242
8, 661, 5o7
6,441,194

15,338 113,144.715

Number of
returns

Net
income
$5,983, 652
7, 220, 025
9,067,871
20,367,759
19,457,827
27, 628,107
50,060,386
56, 583, 808
76,170,113
304,486,805
891, 666, 421

Num- j
berof
returns
29,823
17,069
9,174
8,467
3. 553
2,081
1,167
331
145
88
12

Net
income

j Num! ber of
- returns

$28,777,831
54, 252,097
64,799,071
136,123, 407
126, 279.237
143, 442,696
176, 725, 640
114,070,149
99, 538,101i
186,172, 630 i
123, 865,137i

8,819
3,099
1,642
1,544
708
408
226
70
27
26
2

Net
income
$6, 875, 705
9, 717, 066
11,669,181
24, 664,918
25,124,000
27,831,660
34,100,150
24, 847, 013
17, 797,134
44, 661, 801
19,137, 607|

Num- J
ber of !
returns j
33, 749!
15,375
8,359
8, 080|
3, 4861
2, 142!
1, 284
408
1961
148!
19|

Net
income

Number of
return?

$29,791,860
48,464,316
60, 547, 111
129,133, 406
123,929,133
150 055,640
197, 712, 684
139,326,008
132,493,310
290,312,393
222, 057, 379

1,139
248
111
128
54
35
26
12
1
3

14, 862 1,468, 692, 774 71,910 1,254,045,996 i 16, 571 246, 426,235! 73, 2461 1.523,823,240
8,751 i 134, 744, 529 37, 678 i 287, 506,146: 12, 410 1 72, 226,3251 42,701! ! 456, 219,056
871

1,757
3,563

23,613 1,333,948,245 109,588

5,320

Net
income

8,313
2,291
1,280
1,254
544
391
323
161
112
139
54

966,539,850

28,981 174,199,9101 115,947i 1,067,604,184

I Num! ber of
returns

Net
income

$782,7191802,81l|
765,562,'----..
1,562,626!
1,991,667!
2,054,927!
3,542.608^
.. !
3,415,9501
.
531,059!
..|-----4.935.770!
I
......

1

20,385,699
15, 203, 776,

....
13, 544 1 $1,956,113

5,181,923)

13, 544 -1,956,113

Ul

H
M
Q
CD

3
a
o

g

TABLE 14. —Corporation returns—Historical comparison 1916 1925, 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 tax, and total tax
UNFTED STATES
Corporations reporting no net income

Corporations reporting net income

Year

1916
1917
1918
1919
1920
1921. . .
1922. ._
1923
1924
. .
1925
...

Total
number of
corporations

Num- Per
ber
cent
rereport- porting
ing
net
net
inincome come

341, 253
351,426
317, 579
320,198
345, 595
356, 397
382,883
398, 933
417,421
430,072

206,984
232,079
202,061
209,634
203, 233
171, 239
212,535
2.33, 339
236, 389
252, 334

Gross
income

Deductions

Net income

Income
tax

War-profits
and excessprofits tax

Total tax

60. 65 $32, 531,096,969 $23,765,187, 985 $8,765,908,984|$171,805,150
$171, 805,150
66.04 79, 540, 004,891 68,809,644, 680 10, 730, 360,2111 503,698,029 $1, 638, 747, 740 2, 142,445, 769
"" "'
!,
63.63 79, 706, 659,148 71,345,147, 899 8,361,511,249! 653,198,483 2, 505, 565, 939 3,
1,158, 764, 422
65.47 88,261, 006,052 78,849,587, 594 9,411,418,458| 743,535,888 1,431,805, 690 2,175, 341, 578
2,
58.81 93,824!
988,726, 351 1,625, 234,643
,,224,704 85,921,569, 891 7,902,654,8131 636,508,292
48.05 60,051. 123,329 55,715,075, 516 4,336,047,813! 366,443,621 335,131, 811 701, 575, 432
55.51 80, 331 679,917 73,367,868, 774 6,963,811,143 775,310,154
i 8,466,114 783, 776, 268
58.49 97,457, 479,446
937, 106, 798
—
135,950, 312 8,321,529,134 937,106,798
56.63 97,158, 996, 625
881, 549, 546
572,344, 333 7,586,652,292! 881,549,546
58. 67 113, 692,083,216 104,1 399, 519 9,583, 683,697J 1,170,331,206
1,170, 331, 206
108,

Num- Per
ber
cent
rereport- porting
ing
no
no
net
net
inincome come
134,269
119,347
115, 518
110, 564
142, 362
185, 158
170, 348
165, 594
181,032
177, 738

Gross
income

Deductions

Deficit

39. 35l$2, 796, 534, 046 $3, 453,438, 457 $656,904,411
i,
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 \ 653, 289, 033 995,546,241
•,410,761, 289 2,029, 423, 744
41.19J24, 381, 337, 545 26,
51. 95J31, 198,150, 203 ., 076, 369, 337 3, 878, 219,134
44. 49120, 588, 834, 597 22, 782, 610, 953 2,193, 776, 356
"
1,739, 217 2,013, 554,987
41. 51 21, 106,184, 230 23,119,
•, 294,423,255 2, 223, 925, 993
43.37 22, 070,497,262 24, ~
:,
41.33 22, 499, 062, 446 24, 461, 690, 5411, 962, 628, 095

ALABAMA
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925-

3,361
3,470
3,228
2,983
3,198
3,079
3,335
3,595
3,838
• 3,936

1,936
2, 313
2,337
2,092
1,967
1,425
2,096
2,348
2,373
2,569

57.60
66.66
72.40
70.13
61.51
46. 28!
62. 841
65.31
61.83
65.27

$152, 706, 812
379,729, 758
484, 579, 239
408,416, 618
479,492, 545
198,170, 647
373,679,886
519, 585, 677
482,029, 550
547,133,170

$106,814, 035| $45,892, 777
319, 299, 240' 60, 430, 518
440, 338, 5491 44,24Q, 690
371,403, 622J 37,012,996
39,003,402
440,489,143!
185, 368, Ollj 12,802, 636
29,184, 794
344,495,092J
473, 624, 336i 45,961,341
446,490, 738! 35, 538,812
42,929,890
504,203, 280

$912,402
2,683, 292
3, 359, 799
2,834,379
2—
—
2,800, 001
4,756, 724
3,905,099
4, 978,930

$12,491, 055
11, 520, 890
4, 522, 780
5,196,896
793, 486
> 32, 759

$912, 4021
15,174, 347|
14,880, 689!
7, 357,159
8,183,881 !
1, 782,850,
2, 832, 7601
4, 756, 724!
3,905,099!
4, 978, 930j

1,425
1,157
891
891
1,231
1,654
1,239
1,247
1,465
1,367

42.40
33.34
27.60
29.87
38.49
53.72
37.16
34.69
38.17
34.73

$26, 634, 373
39,495, 973
34, 579, 798
44, 926, 281
142, 702,408
187, 696, 790
89, 563,115
79,568,094
120,483, 322
108, 524, 795

$33,182, 229! $6, 547, 856
44,027,829
4, 531, 856
37, 693,042
3,113, 244
49, 663,021
4, 736, 740
152,820, 777 10,118, 369
210,880,272 23,183,482
97, 328, 516 7, 765,401
86.793. 755
7,225, 661
130,315, 665
9,832, 343
116,813,229
8,288,434

i 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




ii
Q
Ul

3

8

TABLE 14.—Corporation returns—Historical comparison 1916-1925, 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 tax, and total tax—Continued
ALASKA
Corporations reporting no net income

Corporations reporting net income
Total
number of
corporati ons

Year

1916
1917
1918
1919
1920
1921.
1922
1923.
1924
1925

206
212
127
63
69
121
107
138
140
159

Num- Per
ber
cent
rereport- porting

net
income
90
93
67
36
32
45
54
68
68
72

ing

Gross
income

Deductions

Net income

Income
tax

net
income
43.69
43.87
52.76
57.14
46.38
37.19
50.47
49.28
48.57
45.28

$2,833, 021
6,432, 220
10, 553, 672
5, 208, 713
9,872, 867
2,606, 513
5,332,181
8,053, 560
5, 633, 205
6, 955, 357

$2,088,118
5,434, 676
9,859,416
4, 709,199
9,348,683
2, 376, 755
5,098,074
7,116,487
5,092, 311
6, 383, 680

$744,903
997,544
694, 256
499, 514
524,184
229, 758
234,107
937,073
540,894
571, 677

War-profits
and excessprofits tax

$14,636
46,562
49,117
41, 398
43, 303
15,274
13,010
97,023
52, 532
59, 523

$204,298
153,701
26,461
25,085
7,112
» 26,116

Total tax

Num- Per
ber
cent
rereport- porting

ing

no
net
income

no
net
income

$14,636
249,860
202,818
67,859
68,388
22,386
39,126
97,023
52, 532
59, 523

116
119
60
27
37
76
53
70
72

$619,181
6, 598,863
3, 913,183
1,443, 291
1,065,165
371,878
394,411
629,839
776,072
813, 539

850
779
684
887
989
1,196
1,089
1,014
946
858

Gross
income

56.31
56.13
47.24
42.86
53.62
62.81
49.53
50.72
51.43
87 54.72

$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
1,082,491

61.15
53.36
62.13
59.65
64.60
76.08
69.14
64.92
62.03
59.13

$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
26, 645,265

Deductions

$2,928,058
1, 202,695
1,098, 690
400,931
1,114,629
3,033,609
2. 292,064
1, 522,839
2, 573, 695
1,453,184

Deficit

$331,945
199, 545
142, 747
100, 655
100,275
399,404
191,686
217, 260
J, 000, 223
370,693

ARIZONA
1916
1917
1918.
1919
1920.
1921
1922.
1923
1924
1925

_ .

1,390
1,460
1,101
1,514
1, 531
1,572
1,575
1,562
1,525
1,451




540
681
417
627
542
376
486
548
579
593

38.85
46.64
37.87
40.35
35.40
23.92
30.86
35.08
37.97
40.87

$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
114,245,312

$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
106, 566,023

$30,924, 259
31,808,428
11,712,463
9,928,696
6, 687,885
2, 733,873
3,888,'""
8,957,195
7,412,641
7,679,289

$619,181
1,486, 795
936, 270
774, 548
504,953
205, 329
378,415
629,839
776,072
813, 539

$5,112,068
2,976,913
668, 743
560,212
166, 549
i 15, 996

$22,481,702 $11,409,057
10,927, 709
3,017,507
18, 579,345
2,404,893
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
37,455,041
10,809,776

1916..
1917..
1918..
1919..
1920..
1921..
1922..
1923..
1924..
1925..

2,344
2,521
1,993
2,135
2,317
2,383
2,447
2,612
2,554
2,684

1,644
1,955
1,624
1,721
1, 513
1,275
1,527
1,669
1,670
1,823

70.14
77.55
81.49
80.61
65.30
53. 50
62.40
63.90
65.39
67.92

$73, 232,318
233, 567, 265
260, 218, 521!
393, 739, 652|
291, 992, 602i
152,850,457|
227, 573, 314!
280,130, 745
297, 254,152
323, 777, 685

$48,440,927)
209, 567, 272i
239,938,980l
365,974,869|
272, 287,9671
143,364,964
209,133, 626
257, 757, 9701
279,173,989;
300,878, 206

$24, 791, 391
23, 999, 993
20, 279, 541
27, 764, 783
19, 704, 635
9, 485, 493
18, 439, 688
22, 372, 775
18, 080,163
899, 479

$487,130
1,181,763
1, 550, 783
2,089, 928
1,487,810
695,014
1, 922,457
2, 360, 633
1,864,449
2. 515, 334

$2, 780, 536
4, 196, 592
3, 702, 438
2,103, 079
590, 931
i 26, 598

$12, 697,495
13, 286,975
23, 641,1121
16, 692,130
90, 999, 003
118,329,398
68,082, 645
72, 264, 030
64,940, 242
70, 654, 283

$2, 237, 367
$14,934,862
1, 328,146
14, 615,121
1,800,431
25,441,543!
2,376, 525
19,068,655!
97,465, 238! 6, 466, 235
130,466,0291 12,136,631
8, 702,914
76, 785, 559
7, 213,801
79, 477,831
6, 820, 639
71, 760,881
5, 549,165
76, 203,448

$487,130
3, 962, 299
5, 747, 375
5, 792, 366
3, 590, 889
1,285,945
1,949,055
2, 360, 633
1,864,449
2, 515, 334

700
566
369
414
804
1,108
920
943
884
861

29.86
22. 45
18. 51
19.39
34.70
46. 50
37. 00
36. 10
34. 61
32.08

$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
50, 533, 672

9,332
9,418
8,083
6,457
6,993
7,784
7,909
8,552
9,747
9,724

51.89 $205, 786,304 $304, 631, 427
235, 674, 279 281,485, 025
51.27
311, 423, 815 356, 397, 842
50. 63
357, 827, 393 435, 665,151
43.88
919, 731, 688 1, 002, 619,009
47.04
816,108, 871 924, 658, 590
51.27
737, 636, 588 826, 392, 359
47.50
46.51 1, 046, 814, 428 1,146, 811,410
961, 078, 975 1,078,024, 354
49. 38
966,480,894 1,086,392, 868
47.98

CALIFORNIA
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.

17,986
18, 369
15,964
14, 716
14, 865
15,181
16, 651
18, 386
19, 737
20, 263

8,654
8,951
7,881
8,259
7,872
7,397
8,742
9,834
9,990
10,539

48.11
48.73
49.37
56.12
52.96
48.73
52.50
53.49
50.62
52.02

$962, 254,619
3, 563, 403,039
2,227,100, 624
3, 294, 089, 553
3, 227,188,188
2, 728, 823,850
3,603,499,021
4,244, 895, 727
4,485, 215,883
4,809, 533,009

$682,302,050 $279,952, 569 $5,458,102
3, 241,142,130 322, 260,909 15, 877,927
2,000,328,971 226, 771, 653 18,771,872
2,951,489,881 342, 599, 672 26, 532, 275
2, 944,363,135 282, 825, 053 22,169, 485
2, 534,639, 568 194,184, 282 16, 231,027
3,300,450,911 303, 048,110 35,308,443
3,874,925,493 369, 970 234 43, 033, 209
4,108,491,030! 376, 724,853 44,161,442
4,391,707,060! 417,825,949 50, 533, 672

$42, 506, 341
53,086, 034
56,981, 002
37, 404, 530
16, 296, 27r~
i 156, 827

$98, 845,12b
45, 810, 746
44,974,027
77, 837, 758
82, 887,321
108, 549, 719
. 88, 755, 771
116,945,379
119, 911, 974

3
o
o

COLORADO
1916
1917
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.
1

7,479
7,618
7,170!
6,704!
6,812i
6, 559!
6,855
6,344
6,494|
6,399|

2,986
3,539
3,273
3,107
2,976
2,340
2,720
2,636
2,891
2,983

39.93
46.46
45.65;
46.35
43.69
35.68
39.68 1
41. 55
44. 52
46.62

$238,993,1Q5
673,894,965
654,000,372
807,999,998
870,395,990
486,204,976
664,017, 735
686, 561,409
707,149,477
821,001,998

$181,949,887
577,133, 647
579, 790, 512
728,712,201
804,361,156
452,163,931
608,182, 655
626,070,607
646,303,328
760, 553,993

$57,043,218 $1,115,854
96, 761,318 4,743,980
5,504,966
74,209,860
79, 287,797 6, 237,031
5,135, 565
66,034,834
2, 716,262
34,041,045
55, 835,080 5, 508,928
6,182,816
60,490,802
7,024,097i
60,846,149
7,077,070'
60,448,005

$9,912,11
22, 528,858
11, 353,470
7, 666, 301
3,248, 521
1
38,019

$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
7,077,070

4,493
4,079
3,897
3,597
3,836
4,219
4,135
3,708
3,603
3,416

60.07
53.54
54.35
53.65
56.31
64.32
60.32
58.45
55.48
53.38

$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
161, 788, 373

$55,812,044 $13,040,522
61,463, 372 12, 506, 521
11,039, 270
90,100,277
16,828, 247
182,616,423
18,021,558
191,604,925
453,123, 239 134, 544,456
208,318, 730 29, 747,821
201,309,854
25,414,654
207,181,403
26, 209, 210
187,947,414
26,159,041

On net income earned from July 1, 1921, to Dec. 31, 1921, reported onfiscalyear returns of corporations whose accounting period terminated after Dec. 31,1921, but prior to

July 1,1922.




3

TABLE 14.—Corporation returns—Historical comparison 1916-1925, 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 tax, and total tax—Continued
CONNECTICUT
Corporations reporting no net income

Corporations reporting net income
Total
number of
corporations

Year

Num- Per
cent
ber
rereport- porting
ing
net
net
inincome come

Gross
income

Deductions

Income
tax

\ N e t income

War-profits
a n d excessprofits tax

Total tax

Num- Per
ber
cent
rereport- porting
iing
no
no
net
net
inin-

Gross
income

Deductions

Deficit

CO

4,852
4,976
4,799
4,405
4,665
4,899
5, 227
5,492

1916.
1917.
1918.
1919
1920.
1921
1922.
1923
1924.
1925.

5J8?
58
,

3,096
3, 263
3,249
3,012
2,966
2,369
2,947
3,373
3,431
3,720

63.81
65.57
67.70
68.38
63. 58
48.36
56. 38
61.42
59.34
62.44

$834, 382,109
1, 578, 754,496
1, 511, 534, 787
1, 553, 856, 933
1, 461,129, 326
739,116, 250
1, 097, 494, 718
1, 375, 832, 546
1, 210, 651, 018
1, 578,480, 929

$189,211,399 $3, 713,384
7, 999, 281
181,855, 545
162, 323,386 12, 028,383
175, 757, 795 13, 944,182j
8, 099,396
99, 993,495
4, 669, 300
55, 306,167
95, 297, 569 10, 459,155
120, 934, 894 13,182, 836
103,180, 6741 11,848,127
125,092,862 14,886,873

$36,
53,
25,
10,
2,

743, 412
443, 796
093, 621
265,333
841, 512
1
73, 389

$3, 713,384
44, 742, 693
65,472,179
39, 037,803
18,364, 729
7, 510, 812
10, 532,844
13,182, 836
11,848,127
14,886, 873

1,756
1,713
1,550
1,393
1,699
2,530
2,280
2,119
2,351
2,238

36.19
34.43
32.30
31.62
36.42
51.64
43.62
38.58
40.66
37.56

$52,446,991 $65,489,719 $13,042, 728
104,108, 815 114,122, 812 10,013,997
467, 955,823 478,738, 742 10, 782,919
217, 982,006 261,089, 505 43,107, 499
498,359,480 557, 586,834 59, 227,354
608,015, 533 675, 599, 235 67, 583, 702
327,687,837 351,832,176 24,144, 339
482, 077, 605 519, 672, 459 37, 594,854
457,406, 769 494,198,905 36, 792,136
388,402, 692 418,946, 235 30, 543, 543

$2,894, 425
29,154, 615
19, 937, 765
8, 588,857
3, 663,003
943,835
2,278, 883
3,976, 282
4,703,290
7, 664, 617

406
455
304
350
408
535
521
528
397
596

42.29
42.48
44.19
42.89
50.43
58.28
52.00
47.31
40.06
43.32

$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
52, 554, 840

DELAWARE
1916
1917
1918
1919
1920
1921
1922
19231924
1925-

.
_

960
1,071
688
816
809
918
1 002
1,116
991
1,376




554
616
384
466
401
383
481
588
594
780

57.71
57.52
55.81
57.11
49.57
41.72
48.00
52.69
59.94
56.68

$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
502,380, 247

$85, 298,891 $136,270,898 j
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
441,448,902
60,931, 345

$2, 894,4251
5,891, 878 $23, 262, 737
3,421,919
16, 515,846
3,051, 705
5, 537,152
2,265, 736
1,397, 267
487,134
456, 701
2,259, 778
i 19,105
3,976, 282
4, 703,290
7, 664, 617

$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
63, 255,969

$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
10, 701,129

a
o
3
o
o

DISTRICT OF COLUMBIA
1916
1917.
1918.
1919.
1920
1921.
1922
1923
1924.
1925.

1,130
1,263

719
995
1,153
1,258
1,466
1,575
1,656
1,753

653
821
552
659
659
716
822
923
942

57. 79|

65. 00'
76. 77
66. 23;
57.16!
56. 92|
56.07
58. 60
56.88
1,081 61. C

$242, 882, 222
265, 653, 938
177, 578,447
212, 922, 598
225, 380,949
220, 704,491
299, 641, 639
291, 511, 757
440, 399, 590
498, 652,148

$201,421,241
$41,460,981
231,260, 378
34, 393, 560
162, 477, 947!
15,100, 500
183,175, 905
29, 746, 693
201,014,376
24, 366, 573
200, 492, 531
20, 211, 960
269, 251, 366
30, 390, 273
247,028, 654J
44, 483,103
392, 942, 030
47, 457, 560
434,158, 919
64, 493, 229

$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
8,119,191

$2, 357, 528
3, 532,138'
4, 031,164!
1, 688, 4921, 720, 399|
1
17,451

$778, 274
4,117,157
4, 792,8541
6, 411, 505
3, 676, 669
3, 421, 506
3,196, 897|
5, 360, 889 i
5, 745, 401
8,119,191

477
442
167
336
494
542
644
652
714
672

42.21
35.00
23.23
33.77
42.84
43.08
43.93
41.40
43.12
38.34

$16,179,420
11, 230, 568
9, 794, 570
19, 550, 946
56, 250, 769
80,010, 719
49,199,153
48, 092, 317
54, 626, 808
51, 488, 936

$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
55,999, 525

$2,012, 380
1, 714,056
1,332, 284
2,933,847
3,635, 912

$19,142,666
31,60,8,322
34,744,745
52,270,145
111,880,974
126,633,887
80,033,094
78,608,312
86,986,485
106,024,479

$23,491, 838
37,096,960
40,173,215
63,604, 681
120,093, 378
142, 700, 737
92, 950,100
90,463, 759
101, 274, 256
132, 570,058

$4, 349,172
5,488, 638
5,428, 47C
11,334,536
8,212,404
16, 066,85C
12, 917, 006
11,855,447
14,287,771
26, 545, 579

11, 812, 424
6,211, 642
5, 237, 736
6, 679, 819
4, 510, 589

FLORIDA
CO
1916
1917..
1918
1919.
1920
1921.
1922
1923
1924...
1925

2,869
2,991
3,023
2,845
3,229
3,472
3,885
4,353
5,224
8,284

1,518
1,868
1,685
1,671
1,842
1,646
2.049
2,466
3,094
5,478

52.91
62.45
55.74
58.73
57.05
47.41
52.74
56.65
59.23
66.13

$81,477, 552
195, 027,934
242,617, 632
271, 609, 675
297,169,272
211.881,821
3Q7,326,183
396,312,076
531,412,640
1,128. 263, 644

$63,806, 729
176,350,430
228. 544,193
246,324,109
274, 752,149
195, 715,463
282, 812, 398
360, 913, 548
469,069,150
935,943, 305

$17, 670, 823
$351, 040
18, 677, 504
927,450
14,073, 439
1,116,151
25, 285, 566 1,967,666
22,417,123
1,703,217
16,166,358
1, 245, 897
24, 513, 785 2, 598, 880
35, 298, 528 3, 821,481
62, 343,490 7,006,389
192, 320, 339 23, 516,457

$1,473,619
1, 889, 324
2,347,308
2,215,839
980, 522
i 19, 656

$351,040
2, 401, 069
3,005,475
4, 314, 974
3, 919,056
2.226,419
2. 618, 536
3, 821,481
7, Q08, 389
23, 516, 457

1,351' 47.09'
1,123 37.55!
1,338 44.26
1,174 41.27
1,387 42.95!
1,826^ 52.59!
1,836 47. 271
1,8871 43.34!
2,130 40. 77!
2, 806] 33.871

!

3,424
4,009
3,458
3,487
2,827
2,067
2,715
3,094
3,080
3,354

71.96
80.89
78.88
78.89
62. 82
45.46
57.22
62.34
60.40
63.87

$251,095, 946' $194, 587,307
746, 428, 340! 673,277, 614
875, 848,9921
803,706,316
958, 377,060!
874, 9Q6, 304
862, 291, 616J
800, 573,164
412, 283, 727! 381,247,113
622, 586,434!
565,811,798
844, 710, 364
780,958,877
762,367,723
712, 206,063
986,021,597
918,940,862

$56, 508, 639 $1,082,190!
73,150, 726 3,486,177|
72,142, 676 5,028,966
83, 470, 756 6,495, 595 i
61, 718,452
4, 748,974!
31, 036, 614 2, 618,990!
56, 774, 636 5, 964, 986
63, 751,487
7,023,858
50,161, 660 5,536,205
67, 080, 735 7,699,583!

$8, 826, 790
23, 949, 078|
14,856,661
8, 755, 3641
1, 790,683
i 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
7, 699, 583

1,334 28. 041
947 19.11
926 21.12
933 21.11
1,673 37.18
2,480
2, 030
1,869 37.66
2,019 39.60
1,897 36.13

$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
192,118,135

$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
210,415, 533

$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
18,297,398

1
On net income earned from July 1, 1921, to Dec 31, 1921, reported onfiscalyear returns of corporations whose accounting period terminated after Dec. 31, 1921, but prior to
July 1,1922.




M

S
O

i

GEORGIA
4,758
4,956
4,384
4,420
4,500
4,547
4,745
4,963
5,099
5,251

H

3
o
o
g

TABLE 14.—Corporation returns—Historical comparison 1916-1925, by Slates 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 tax, and total tax—Continued
HAWAII
Corporations reporting net income
Total
number of
corporations

Year

571
617
480
521
534
587
604
586
607
594

1916..
1917.
1918..
1919..
1920..
1921..
1922..
1923..
1924..
1925..

Num- Per
ber
cent
rereport- porting
ing
net
net
inincome come

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
63.97

Gross
income

Deductions

Net income

Income
tax

Corporations reporting no net income

War-profits
and excessprofits tax

Total tax

Num- Per
ber
cent
rereport- porting
ing
no
no
net
in-

Gross
income

Deductions

Deficit

net

income come
$101,055,901
165,807, 789
125,980,474
189,325, 500
235,457,131
90, 392, 439
115,624,696
170, 396,163
183, 491, 555
160, 612, 025

$55,351, 265
127,804. 922
101, 956,665
148,402, 774
177,172, 471
79, 807, 502
100,465, 628
142, 689, 581
151, 961, 739
138,463, 733

$45, 704, 636 $889, 751
38,002,867 1,402,490
24,023,809 2,083, 028
40, 922, 726 3,096, 592
58. 284,660 4,242, 650
10, 584, 937
922, 666
15,159, 068 1, 750, 200
27, 706, 582 3,037, 316
31, 529, 816 3, 625, 419
22,148,292 2, 794,231

$9, 978, 511
5. 931, 355
7,941,189
14,986,095
882,811
1782

$889,751!
11, 381, 001 i
8, 014, 3831
11,037, 781 i
19, 228, 745
1, 605, 477
1, 750, 982
3, 037, 316
3, 625, 419
2, 794, 231

I

175
200
143
164
166
272
253
222
214
214

30. 65
32.42
29.79
31.48
31.09
45. 34
41.89
37.89
35.26
36.03

$4,992,900
2, 509, 355
10, 986, 517
4, 617,435
18, 593, 554
67, 553, 030
36,579.669
18, 018, 652
12, 960, 706
31,931,442

$6,248,044
2, 864, 936
11,871,365
6, 065,435
19,703,976
7(3, 247, 678
41,006, 899
19, 494, 472
14, 069, 759
34, 200, 853

$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
2,269,411

811
805
527j
739j
878
l,105|
1,138
1,1111
1,169i
1,267

45.56
42.62
44.7>1
43.73
49.58
64.77
60.79
56.95
56.45
55.59

$9,002, 772
13,401,090
10,352, 798
19, 512,348
55, 969, 543
63, 281, 973

$10,936,899
15,355,242
11,956,453
22, 041, 724
61,654, i
73, 591, 353
44,128,461
44, 378,170
45,246,219
41, 586, 738

$1,934,127
1,954,152
1,603,655
2, 529,376
5,685,084
10,309,380
5,436, 222
5,320,288
5,828, 747
5,195, 974

IDAHO
1916
1917
1918
1919
1920
1921
1922
1923.
1924
1925

1,780
1,889
1,184
1,690
1,771
1,706
1,872
1,951
2,071
2,279




969
1,084
657
951
893
601
734
840
902
1,012

54.44
57.38
55.49
56.27
50.42
35.23
39.21
43.05
43.55
44.41

$37,741,867
136,418,190
91,825,305
139,493,420
128,387,434
49,405,234
82,167,739
122,961,8021
128,795,412
142,932,258

$26,924, 633
121,466, 771
84, 520, 111
128,094,293
118,603, 529
47,176, 023
75,820,212
112,630,918
121,949,849
133,918,388

$10,817,234
14,951,419
7,305,194
11,399,127
9,783,905
2,229, 211
6,347, 527
10,330,884
6,845, 563
9, 013,870

$212, 526
733, 739!
607, 507
866, 210
740,061
122, 845
459, 564
965, 874
680,401
975,132

$1, 763, 713
1, 226, 387
884, 225
637, 861
80,464
i 3,187

$212, 526|
2,497,452
1, 833, 894|
1,750,435!
1, 377, 922|
203, 3091
462, 751
965, 874
680, 401
975,132

39, 057, 882
39,417,472
36, 390, 764

ILLINOIS
1916
1917
1918
1919
1920
1921
1922
1923
1924
1925

...I
|
!
!
|
|
i
!
I

21,931
22,389
20,406
20, 214i
21,127
22,396
24,184
25,242|
26,4,14!
27,239

13,451
14,399
12, 920
13, 792
13,413
11,384
14j 360
15, 941
15, 959
16, 767

61.33
64. 31
63.31
68.23
63.49
50.83
59.38
63.15
60.42
61.56

$3,168,454,041
7,676,120,612
8.460,298, 970
9,437,663,0581
9,334,087,216}
6,744,818,667
8, 506, 567, 924
10,42^4', 571,614
11,805,918,009
13,362,186,381

$2,406,308,629 $762,145,412 $15,014,845
$15,014,845
6. 542,362, 526 1,133,758,086 53/593.281 $165,425, 538 219,018,819
7, 700, 973,388 759, 325, 582 62,851, 975 215, 810, 261 278, 662, 236
8,604, 505,388 833,157, 6701 66, 614, Oil 122, 707, 710 189,321,721
8,656,906,942 677,180,274 55, 817,886
93, 230, 712 14'9, 048, 598
6,363, 674,214 381,144,453 33,106,447
28, 202,131 61, 308, 578!
7,835,809, 920 670, 758, 004 75,149, 656
i 734,830 75, 884, 486
9,671,921,9711 752, 649, 643 82, 678, 907
82, 678, 907
82, 467, 674
11,099,863,815 706,054,194 82,467, 674
105,692,356
12, 510,353,908 851,832, 473 105,692, 356

8,480
7,990
7,486
6,422
7 714
11,012
9,824
9,301
10,455
10,472

38.67
35.69
36.69
31. 77
36.51
49.17
40.62
36.85
39.58
38.44

$189,184,120 $217,780,179;
408,337, 235 451,077.084
408,944, 552 443,295,049;
4,179,415,874 4, 265,445, 0761
2,967, 631, 391 3.112,951,477!
3, 758, 752,152 4,116,064,205!
2, 74,1, 643, 8242,915, 504,404|
2,680, 948,250 2, 817,472,923
1,889, 665, 982 2,051,325,085
3, 975, 827,362 4,117,014,646

$28, 596, 059
42, 739,849
34, 350, 497
86,029,202
145, 320,086
357,312,053
173,860, 580
136, 524, 673
161, 659,103
141,187,284

INDIANA
1916
1917
1918
1919
1920
1921
1922
1923
1924
1925

8,546
9,019
8,589
8,788
9,275
9,397
10,041
10,399
10,832
11,057

5,881 68.82
6,849 75.94
6,090| 70.90
6,227i 70.86
5,885 63.45
4,991 53.11
6,241 62.16
6,721 64.63
6,556 60.52
6,826 .61. 73

$459,263,546
1,453,704,767
1,357,050,335
1,578,739,596
1,728,056,078!
1,005,748,132
1,394,319,195
1,722,765,336
1,539,297,662]
1,745,148,611!

$357,512,178 $101,751,368
1,315,381,900! 138,322,867
1,242,903,859: 114,146,476
1,436,367,738! 142,371,858
1,599,891,865! 128,164,213!
928,579,9841
77,168,148!
1,272,155,257
122,163,938!
1,586,352,241
136,413,095
1,424,308,074
114,989,588!
1,609,813,215 135,335,396

$2,001,337
6,381,338
8,569,053
10, 732, 348
9,809,924
6,264,211
13,462,301!
15,083,519
12,930,267
15,736,200

$21,797,831
31,922,488
22,683,354
17,653,466
6,213,639
1316,123

$2,001,337|
28,179,169|
40,491,541;
33,415,702)
27,463,390|
12,477,850!
13,778,424!
15,083,519!
12,930,267
15,736,200

2,665 31.18
2,170 24.06
2,499! 2 9 - 1 0
2,561 29.14
3,390; 36.55
4,406j 46.89
3,800 37.84
3,678| 35.37
4,276! 39.48
4,231 38.27

$47,847,292 s
106,863,962!
119,313,764!
156,121,599!
463,026,255!
534,323,814!
345,739,206
324,219,913
394,698,388
315,924,094

$55,833,280
116,849,798'
130,520,012
168,946,885
497,993,861
601,321,503
385,789,649
360,239,016
436,601,877
346,805,135

$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
30,881,041

I

9,064
9,288
8,257
7,798
8,899
8,643
8,839
9,025
8,961
9,048

5,855
6,423
5,825
5,373
5,497
4,494
5,343
5,477
4,993
5,115

64.60
69.15
70.55
68.90
61.77
52.00
60.45
60.68
55.72
56.53

$265,972,786 $208,362,402
759,982,658
837,831,971
778,528,539
839,521,038
1,102 ,603,896 1,030,794,547
896,721,344
956,667,0621
621,262,882
656,579,966
833,184,999
882,251,143
894,180,535
951,617,643
847,631,843
,363,718
897
918,689,732
,948,391
974

$57, 610,384 $1,113,9031.
77,849,313 3,760,362
60, 992,499 4,759, 693
71,809,349 5,259,785
59, 945,718 4,422,431
35,317,084 2, 729, 111
49,066,144 4,731,282
5,842,916
57,437,108
49,731,875 5,284,901
6,302,485
56,258,659

$8,756,966
11,340,899
8,863,099
4,992,136
1,454,638
1
37,268

$1,113,903 :
12,517,328
16,100,592
14,122,884
9,414,567;
4,183,749
4,768,550
5,842,916
5,284,901!
6,302,485!

3,209 35.401

2,865
2,432
2,425
3,402
4,149
3,496
3,548
3,968
3,933

30.85!
29.45
31.10;
38.23
48.00;
39.55
39.32
44.28
43.47!

$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
241,131,367

$58,321,696
90,555,842
101,682,452
142,103,366
435,895,156
459,671,636
236,164,132
245,433,161
291,182,726
265,508,161

$16,055,263
4,058,366
6,062,843
11,338,925
26,444,863
37,950,590
21,689,190
23,042,435
25,289,572
24,376,794

i On net income earned from July l 1921, to Dec. 31, 1921, reported on fiscal year returns of corporations whose accounting period terminated after Dec. 31, 1921, but prior to
July 1,1922.




a
CO

3
o
o

IOWA
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.

3

TABLE 14.—Corporation returns—Historical comparison 1916-1925, 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 tax, and total tax—Continued
KANSAS
Corporations reporting net income

Year

Total
number of
corporations

Gross
income

Deductions

Net income

$248,676, 965
681,645,684
641,124,893
836,892,309
1,006,481,468
703, 991,679
844,907,875
737,797,474
855,439,011
842,145,997

$104,070,570
121,396,212
81,794,544
116,251,721
104,600, 732
87,549, 593
121,146,807
87,085,926
84,610, 712
109,216,206

Income
tax

Corporations reporting no net income

War-profits
and excessprofits tax

Deductions

Total tax

Deficit

2
1916
1917
1918
1919
1920
1921
1922
1923
1924
1925

4,467
4,604
4,474
4,531
4,658
4,749
4,956
4,928
4,985
5,003

3,299
3,680
3,353
3,436
3,202
2,852
3,115
2,987
3,184
3,132

73.85
79.93
74.94
75.83
68.74
60. 05
62.85
60.60
63.87
62.60

$352,747,535
803,041,896
722, 919,437
953,144,030
1,111,082,200
791, 541, 272
966,054,682
824,883,400
940,049, 723
951,362,203

$2,073, 911
5,954, 921
7,617,014
9,771,492
8, 962,188
7,505,059
14,415,182
10, 270, 566
9,832,973
13,442,854

$13,656, 954
12, 002,469
11,216,422
7,675, 582
7,596,108
1
30,815'

$2,073,911
19,611,875
19,619,483
20,987,914
1C, 637,770
15,101,167
14,445,997
4,637,357
9,832, 973
13,442,854

$18,727,107
59,606,596
56, 745, 783
80,387,217
354,340,288
375,340,001
106,561,617
186, 240,432
134,592,145
159,086,023

$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
172,659,417

$2,548,187
5,270,237
5,644,387
7,329,727
19,120,098
22,247,520
14,468,330
17,532,728
15,351,310
13,573,394

$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
128,198,258

$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
139,681,987

$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
11,483,729

KENTUCKY
1916
1917.
1918
1919
1920
1921.
1922.
1923.
1924.
1925

5,405
5,580
4,307
4,571
4,804
4,757
5,119
5,153
5,226
5,295




3,439
3,853
3,143
3,075
3,079
2,617
3,315
3,381
3,226
3,418

63.63
69.05
72. 97
67.27
64.09
55.01
64.76
65.61
61.74
64.56

$278,007,892
652,268,827
707,866,437
639,458,091
832,738,581
444,349,329
741,590,714
861,905,479
674,691,379
768,519,671

$211,488,773
569,373,083
638,044,885
568,869,330
757,869,502
412,471,737
671,931,980
789,323,191
609,716,384
690,370,930

$66,519,119! $1,303,454
82,895,7441 3,845,351
5,740,279
69,821,552
5,459,932
70,588,761
5,762,090
74,869,079
2,498,252
31,877,592
7,356,191
69,658,734
8,139,710
72,582,288
64,974,995! 7,347,437
9,418,224
78,148,741

$13,545,372
18,238,657
9,811,172
11,203,149
2,273,498
1
19, 946

$1,303,454
17,390,723
15,271,104
16,965.239
4,771,750
7,376,137
8,139,710
7,347,437
9,418,224

1,966 36.37
1,7271 30.95
l,164i 27.03
1,496| 32.73
1,725 35.91
2,140 44.99
1,804 35.24
1,772 34.39
1,999 38.26
1,877 35.44

I

Ul

o
o

LOUISIANA
1916
1917
1918
1919
1920
1921
1922
1923
1924
1925

3,705
4,096
3,661
4,001
4,365
4,470
4,987
5,109
5,155
5,250

2,380
3,113
2,557
2,690
2,441
2,053
2,580
2,841
2,943
3,121

64.24
76.00
69.84
67.23
55.92
45.93
51.73
55.61
57.09
59.45

$211,202,896
734,600,111!
731,556,8471
950,986,3401
820,556,035
479,873,646
664,010,505
764,338,992
835,279,208
1,002,632,063

$158,569,779'
646,421,493
674,389,226
862,029,140
753,264,396
452,748,646
612, 361, 252
695,994,269
780,842,846
938,399,125

$52,633,117! $1,047,775
88,178,618! 4,178,419
57,167,6211 4,607, 542
88,957,2001
6,885,473
67,291,639
5,170, 935
27,125,000
2, 213,867
51,649,253
5,383,688
f>8,344,723
7,543,885
54,436,362
5,934,261
64, 232, 938
7, 268,660

$13,379,220
13.693,339
15,900, 477
10,256,672
1,692, 068
1
99, 904

$23,877,120
48,028,484
38,143,415
99,716,348
302,041,114
334,891,801
278, 796, 994
254,596,681
227,485,968
273,482,258

$29,807,109
54,682,215
43,538,399
107,905,977
328,924, 798
875,023,151
323, 540, 527
277,631,531
252,224,147
299,634, 922

$5,929,989
6,653,731
5,394,984
8,189,629
26,883,684
40,131,350
44,743,533
23,034,850
24,738,179
26,152,664

1,135 36.80
921 27.82
973 39.41
933 S2.84
1,093 38.62
1,399 46.731
1,364 42.38
1,296 39.31
1,478! 42.92
1, 5191 43.85

$26,270,026
22,297,897!
31,452,603
36,377,598
100,927, 621
177,443,735|
153,054,2201
133.219,190!
125,272,3761
97, 832, 514

$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
108,019,333

$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
10,186, 819

1,455!
1,353969
1,238!
1,650
2,173
2,079
1,973
2,269
2,3711

$25,604,140
59, 272,0991
66,213,097!
79, 402,434!
253, 929,061'
296,177,658,
193,207,911
199,168,269!
282,135,388,
220,658,595:

$30,268,153
67,167,550
71,088,614
88,053,285
276, 694,572
333,938,370
216,338,749
215,470,109
303,917,920
240,003,827

$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
19,345,232

$1,047,775!
17,557,6391
18,300, 881 j
22, 785, 9501
15,427,6(171
3, 905,935
5,483, 592
7,543,885
5, 934, 261
7, 268, 660

1,325!
983|
1,104
1,311
1,924
2,417
2,407
2,268
2,212
2,129

$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
4, 584,431

$1,658,036
18,699,793
30,116,417
22,249,481
13,879,487
8,095,3201
7,355,370!
11,349,059!
9,846,9111
12,753,2511

35.76
24.00
30.16
32.77
44.08
54. 01
48.27
44.39
42.91

MAINE
1916..
1917..
1918..
1919..
1920..
1921..
1922..
1923..
1924..
1925.

3,084
3,311
2,469
2,841
2,830
2,994
3,219
3,297
3,444
3,464

1,949
2,390
1,496
1,908
1,737
1,595
1,855
2,001
1,966
1,945

63.20
72.18
60. 59
67.16
61.38
53.27
57.62
60.69
57.08
56.15

$167,998,563
402,801,390
284,018,735
489,053,461
540,634,952
352,668,492
433,031,561
457, 728,612
415,086,739
478,668, 893

$129,685,789
346,976,800
258, 767,107
440,295,200
496,799,284
3£2,183,143
392,861,367
413,293, 632
383,738,926
439,596,974

$38,312,774
55, 824,590
25,251,628
48, 758,261
43,835, 668
30,485,349
40,170,194
44,434, 980
31,347,813
39,071, 919

$744,773
2,756,969
2,063,445
3, 833,086
3, 529,959
2,552,345
4,540,313
4, 983,800
3, 533,832
4, 584,431

$5,325,557!
5,934,284!
6,991,671!
5,278,815
2,549,674
1
215,047,

MARYLAND
1916-.
1917..
1918,.
1919.
1920.
1921..
1922..
1923..
1924..
1925..

4,039
4,250
3,498
3,885
4,662
4,246
4,599
4,783
5,202
5,461

2, 584
2,897
2,529
2,647
3,012
2,073
2,520
2,810
2,933
3,090

63.98
68.16
72. 29
68.13
64.61
48.82
54.79
58.75
56.38
56.58

$443,382,103
949,855,393
929,339,590
904,191,353
941,296,390
722,857,528
821,053,430
1,080,953,374
924,620,439
1,288,344,710

$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
1,184,680,019

$87,284,003 $1,658,036
5,326,249
109, 891, 583
84,761,692! 6,825,210
7,470,128
93,967,364
6,414,014
76,902,019
5,638,109
62,791,198
7,288, 677
65,766,880
99,326,345 11,349,059
83,492, 835
9,846,911
103, 664,691 12,753,251

$13,373, 544
23,291,207
14,779,353
7,465,473
2,457,211
i 66, 693

36.02
31.841
27. 71!
31.87i
35.39;
51.18
45. 21!
41.25,
43.62:
43. 42!

i 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.




TABLE 14.—Corporation returns—Historical comparison 1916—1925, by States and Territories, showing for each year, by corporations reporting
ity>ipiet income and those reporting no net income, the number, percentage, gross income, deductions, net income (or deficit), income and war- Or
fcO
t-{profits and excess-profits tax, and total tax— Continued
MASSACHUSETTS
Corporations reporting net income

Year

1916
1917
1918
1919..
1920
1921
1922..
1923
1924 .
1925

.
.

Total
number of
corporations

13,273
13,799
12, 622
13,286
14,150
14,837
15,867
15, 861
17,101
16,444

Num- Per
cent
ber
rereport- porting
ing
net
net
inincome come

8,350 62.91
9,849 71.37
8,501 67. 35
66.94
8,142 57.54
7,199 48.52
8,922 56.23
9,486 59.81
9,412 55. 04
9,631 58.57

Gross
income

Deductions

Net income

$467,503,662
$1,772,712,308 $1,305,
831,735,324
5,023,176,479l 4,191, 441,155
807, 852 614,896,233
5,871,704,085 5, 256,
654, 556, 714
5, 826, 613, 819 5,172,057,105
402,527, 511
4,874,334,665 4,471, 807,154
277,810, 546
3,463,117,234 3,185, 306,688
415, 230, 727
5. 328,314. 675 4,913, 083,948
5,490,963; 290 5.028, 484, 598 462,478, 692
352, 209, 591
4,748,920, 203 4,396, 710,612
407,768,963
5,436,777,057 5.029, 008,094

Income
tax

$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
49, 269,096

Corporations reporting no net income

War-profits
and excessprofits tax

Total tax

$8, 927, 5941
$96,781,840 137,224,705
229, 493, 756 274,088,286
117,830,266 168,931,296
55,186,544
87,847,0731
22,474,481
46,939,213
1795,997!
47, 813, 576
53,151,343
40, 796,074
49,269,096

Num- Per
cent
ber
rereport- porting
ing
no
no
net
net
inincome come

Gross
income

4,923 37.09 $153, 413,973
3,950 28.63
325, 363, 706
4,1211 32.65
377, 740,551
4,392 33.06
495, 981, 643
6,008 42.46 2,164, 242,312
7,638' 51.48 1,621, 932,693
6,945! 43.77 1,013, 300,705,
6,375! 40.19 1,192, 622,315
7,689 44.96 1, 671,
263,423
6,813 41.43 1,315,091,096!

Deductions

$181, 500,346
351, 903,741
445, 383,973
557, 847,895
2, 363,383,130
422, 640
1, 872,
1,166,997, 210
1,318, 265,747
1,844, 919,880
1,427, 813,180

Deficit

$28,086,373
26,540,035
67,643,422
61, 866,252
199,140, 818
250,489,947
153, 696,505
125,643,432
173,656,457
112,722,084

MICHIGAN
1916.
1917.
1918.
1919.
1920
1921.
1922
1923.
1924.
1925.

9,823
9,993
9,021
9,626
10, 872
11,426
11,853
12,174
12,778
13,016




6,362
7,162
5,951
6,637
6,704
5,209
6,571
7,294
7,429
8,103

64. 77 $1,180, 450,526
71. 671 2,979, 253, 276
65.97! 3,055, 263,841
68. 95 i 3. 832.177, 880
61.66 3,645, 254,236
45.59 2,345,423,614
55.44 3,091, 035,274
59. 91! 5,427,780,528
58.14 4,110,638, 642
62.26 6, 233,867,508

$805, 196,782 $375,253,744
307, 749, 892
2, 671,503,384
338,729,021
2,716, 534,820
517,774, 681
403,199
3, 314,
402,047,385
3,243, 206,851
251,304,416
2,094, 119,198
447,225,520
2, 643,809,754
521,024,836
4,906,755,692
698, 629 497,940,013
3, 612,
762,997. 200
5,470, 870,308

$7,362,945
14, 575, 906
24,842,977
38, 506, 222
32,182,837
19, 037, 623
48, 887,019
60,729,137
59,869,257
96, 056,344

$46,392,602
118,332,316
121,060,455
70,437,948
42,811,466
1
1,183,727

$7,362,945
60, 968, 508
143,175,293
159, 566, 677
102,620,785
61,849,089,
50,070,746
60,729,137
59,869,257
96, 056,344

3,461
2,831
3,070
2,989
4,168
6,217
5,282
4,880
5,349
4,913

35.23
$84,176, 870
$97,969,398
28.33
182,288, 812
213, 693, 864
181,480,106
199,972,642
34.03
159, 533,186
176,489,390
31.05
757,220,766
806,756,132
38.34
54.41 1,219,593,453 1,400,088,545
533,851,774
610,177,991
44.56
468,049,639
538,097,451
40.09
624,917,342
688, 880,461
41.86
640,995,436
704,871,474
37.74

$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
63,876,038

MINNESOTA
1916
1917
1918.
1919.
1920.
1921.
1922.
1923
1924.
1925.

9,276
9,486
8, 576
8,588
9,315
9,177
10, 269!
10,568
10, 800
10, 733

5.916 63.78
7,235 76.27
5,787 67.48
5,946 69.24
5, 821 62.49
4,710| 51.32
5,547 54.02
5,795! 54.84
5,783! 53.55
5,9991 55.89

$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, 708i
1,979, 586,084
2,176, 021,563!
2,304, 606,335!

$4,053,243
13,014,902
12,384,015
15,633,731
10,725, 653
5,019,706
10,932,758
12,604,260
12, 698,035
15,796,494

$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
2,172,719,936

$35,883,368
23,161,608
19,691,572
12,612,836
3,457,044
U64,633

$4,053,243
48,898,270
35,545,623
35,325,303
23,338,489
8,476,750
11,097,391
12,604,260
12, 698,035
15, 796,494

3,360
2,251
2,789
2,642
3,494
4,467
4,722
4,773
5,017
4,734

36.22
23. 73
32.52
30. 76
37. 51
48.68
45.98
45.16
46. 45
44.11

$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|
389,833,701!

$64,481,856
169,113,049
112,249,197
110,578,948
497,477,966
848,513, 226
676,097,976
501,889,434
464,541,050
421,643, 813

$12,209, 895
18, 861,338
10,168,846
11,484,989
24,776,907
68,709,897
38,678,456
36,011,169
41,333,313
31,810,112

$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 i
48, 647, 514

$12,733,623!
17, 502, 868!
20,290,778
17,987,984!
94, 071, 006!
87,742,228!
40, 828, 505!
53,365,294
79,840,065'
52,444,803

$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
3, 797, 289

MISSISSIPPI
1916
1917
1918.
1919.
1920
1921.
1922
1923.
1924
1925

1,6531
l,81l|
1,132!
1, 436J
1,5731
1, 548
1, 678;
1, 805!
1, 977i
1,999

1,148
1,431
872
1,177
1,015
819
1,170
1,253
1,305
1,447

69.45
79.02
77.03
81.96
64.53
52.91
69.73
69.42
66.01
72.39

$48,355,712
183,632,659
133,113,464!
214,347,116
207, 688,946|
95,826,313)
176,232,39&|
220, 515, 009,1
208,071,860
262,517, 745

$36,972, 856
169,918,500
121, 869, 413
195, 644, 549
190,314,891
90,639, 058
163, 209,043
203,371,484!
194,874,445
246,758,970!

$11,382,856
13,714,159
11,244,051
18, 702, 567
17,374,055
5,187, 255
13,023,355
17,143, 525
13,197,415
15, 758, 775

$222,380
743,089
887, 277
1, 396,154
1,350, 204
369, 659
1,129, 012
1, 721,120
1,335,653
1, 663, 545

$1,184,368
2, 293,064
2,369, 006
1.930,725
246,984
i 7, 711

505 30.55
380 20.98
260! 22.97
259j 18.04
558 35.47
729 47.09
508 30. 21
552 30.58
672 33.99
552! 27. 61!

$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
1, 663, 545

3
a

MISSOURI
1916 ..
.
1917
1918...
1919.
1920.-..
1921--1922__.
1923.._
1925..

14, 262
14, 840
13,332
12,764
13, 428
13,735
14,190
14, 562
15,139
15, 673

8, yOl 62. 41
9,304 62.70
8,294 62.21
8,740 68.47
8,431 62.79
7.338! 53.43
8, 445! 59.51
9, 018' 61.93
8,906! 58.83
9,372J 59.80
I

$971, 129, 3311
3,058,064,523*
3, 087, 626,983
3,446,312,072
3,365. 585,313 j
2,276,260,673!
3,091,617,123|
3,147. 538,670
3,183, 605,164;
3, 740, 522,477 !

$748, 498, 729
2, 754,845, 249
2, 828,707, 581
3,159,804,842
3,139,282,813
2,146, 880, 221
2, 887,657,774
2,920,215,314
2,957, 705,864
3,468,038,611

$222, 630, 602
303, 219,274
258,919,402
286, 507,230
226,302,500
129,380,452
203,959,349
227,323,356
225,899,300
272, 483, 866

$4,347,717
14, 461, 2621
18,986,868
22,095,190
17, 770,432
10,817, 654
22,655,905
25,782,472
26, 039,340
33,347,365

I
$42,990, 749
84,412,911
48, 833,070
30,379,442
8, 806,173
1
471,342

o

$4,347,717
57,452, Oil
103,399,779
70 928, 260
48 149,874
19 623, 827
23 127,247
25 782,472
26,039,340
33 347,365

361
536
5 038
,
4,024
4 997
6,397
5,745
5 544
6 233
631
0

K

37. 5
9 $117,530,228 $136, 530, 200
204, 848, 660
186,291,251
37.30
230,125,289
209,591,434
37. 79
245, 881, 772
219, 719, 520
31. 53
866,275,232
814,725, 610
37. 21
46. 57 1,029,103,368 1,119,302, <
591,894,933
532,342,992
40.49
668,489, 540
617,221, 554
38 07
672,957, 435
41 17 616, 708,815
623,181,141
574,474, 277
40.20

$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
48, 706,864

i On net income earned from Juiy 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.




O

TABLE 14.—Corporation returns—Historical comparison 1916-1925, 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 tax, and total tax—Continued
MONTANA

Corporations reporting net income

Year
Gross
income

3,613
3,774
3,804
3,337
3,571
3,782
3,922
3,865
4,028
3,907

$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
166,311,262

Deductions

$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
154,470,099!

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
11,841,163

Income
tax

Corporations reporting no net income

War-profits
and excessprofits tax

$663,332
1, 535,490
2, 525,085
1,123,195
866, 056J
457, 660!
881,860|
876,050|
841,019>
1,196,446|

$2,355,826
2,938, 745
633,625
377,915
110, 068
• 8, 8 1 8
•

Total tax

$663,332
3,891,316
5,463,830
1, 756,820
1,243,971
567, 728
890, 678
876,050
841, 019
1,196,446

Number
reporting
no
net
income
1,594
1,344
1,445
1,567
1,985
2,599
2,487
2,441
2,539
2,298

Deductions

44.12
35.61
37.99
46.96
55.59
68. 72
63.41
63.16
63.03
58.82

o5,36 9
$10, 66
2% 230, 448
50,398, 752
53, 643, 019
73, 215,438
90,998,781
63, 515, 579
60,978, 797
51,323,327
50, 780, 718
A

$14,131,910
26,184,995
54,083, 214
59, 639, 442
86, 454,114'
105,396,619'
72, 627, 0681
73,321,912
60,089, 200
58,496,933

Deficit

$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
7,716, 215

4,561
4,684
4,464
4,510
4,873
5,092
5,102
4,858
4,679
4,583




329
3,
3,885
3,380
3,515
3,113
2,447
2,933
2,857
2,896
2,868

72. 99i
82.94
75.72
77.94
63. 88
48. 06!
57.491
58. 811
61. 891
62. 58

$144,812,843
551,995,588
616,667,889
813, 246, 571
602, 409,992
387,099, 433
521, 530,034
513,943,404
600,160, 239
586,991, 205

$109,069,1
505,806,303
582,794,905
570,718,997
368,621, 111
495,363,893|
488,923, 580
573,246,325|
556,600,286j

$35,742,854
46,189, 285
33,872,984
45,160,163
31,690,995
18,478,322
26,166,141
25, 019,824
26,913,914
30,390,919

$701,490
2, 242,130
2, 635,839
3, 356,164
2,495,911
1, 473,860
2, 642,048
2, 555,243
2, 762, 866
3,317,80:

o
CO
Q
M

o
o
ts

NEBRASKA
1916.
1917
1918.
1919.
1920.
1921.
1922.
1923
1924
1925.

G
O
M

$4,486,426
5,623,711
5, 092, 741
2, 718,130
771,060
1 3,867

$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
3,317,807

1 232
,
799
1 084
,
995
1 760
,
9 645
219
6
2 001
1 783
,
1 715
,

27.01
17.06
24.28
22.06
36. 12
51.94
42.51
41 1
9
38. 11
37 42

$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
129,101,981

$12,330,109
33,480,071
67,016, 783
62, 297, 550
296,109, 793
188,022,357
196, 550, 576
140,440,013
141,639,497

$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
12,537, 516

NEVADA
1916.
1917_.
1918.
1919.
1920.
1921.
1922.
1923..
1924.
1925.

939
1,051
440
958
1,193
1,244
1,268
1,156
1,049
1,029

318
399
206
285
338
274
329
337
327
351

33.87
37.97
46.82
29.75
28.33
22.03
25.95
29.15
31.17
34.11

$14,092, 883
37,300, 647

26, 650, 807
41, 423,847
29, 808, 766
20, 657, 513
25, 260, 095
47, 703, 588
27, 529, 225
29,135,333

$10, 314, 571
33,495,623
24,362, 580
38,087,5971
27, 776,686|
19,325,470
23,536,6911
45,144,994!
25,867,4731
26, 793, 7951

$75,148
192, 815
206, 667
245,196
150,371
84, 793
150, Oil
225,107
147,158
214, 831

$3,778,312
3,805, 024
2, 288, 227
3,336, 250
2,032,f"1,332, 043

1, 723, 404
2, 558, 594
1, 661,752
2,341, 538

$238, 652
232,308!
163, 516!
82,095
Ml, 841

$75,148
431, 467
438,975
408,712
232, 466
126, 634
150, Oil
225,107
147,158
214, 831

621
652
234
673
855
970
939
819
722
678

66. 13
62.03
53. 18
70. 25
71. 67
77.97
74. 05
70. 85
68 83
65 89

$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
13,312,191

$285,939
2, 999, 312
17, 636,174
5,977, 204
3, 307, 959
1, 625,876
1,138, 995
1,404,078
929,840
1,168, 632

304
287
278
276
312
430
385
371
471
440

28.90
24.38
21.80
27.52
31.39
42.12
35.85
33.10
40. 09
36.73

$10,504,7911
13,146,053 i
9,138,901)
9,189,118!
45, 528, 821
83, 215,490
44, 536,143
28, 282, 367
54,283, 332
74, 748, 387

$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
39,208,726

4,027
3,890
3,304
3,357
4,021
5,086
4,870
4,942
5,649
5,657

41.19
38.47
37.52
35.74
40.63
47.84
41.40
37.83
39.70
37.34

$85,875,061
260, 604,130
287, 836, 252
507, 688,469
531,960, 098
765, 604, 342
482, 534,881
605,263,192
643,030, 967
512,406,389

$9, 671,820 $2, 092, 058
8, 570, 568 2, 676,455
1, 876, 750
8,188,004
2,324,937
10,936, 425
4, 881,629
21,663, 702
22, 646, 280 4, 294,924
16, 785, 2091 3, 666, 525
15,999, 247: 3, 293,952
16,378,914{
3,378, 237
19, 754, 561! 6,442,370

NEW HAMPSHIRE
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.

1,052
1,177
1,275
1,003
994
1,021
1,074
1,121
1,175
1,198

748
890
997
727
682
591
689
750
704
758

71. 10
75.62
78.20
72.48
68.61
57.88
64.15
66.90
59.91
63.27

$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
144,336,485

$70,140, 754
135,165,918
360,375,151
186, 276, 650!
197, 519, 600J
128, 666, 088]
132,360, 775!
156, 578,108!
124,019, 605J
134, 074,863J

$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
10, 261, 622

$285, 939
575, 915
3, 098, 857
1,938,115
1,332,473
1, 023, 270
1,121, 984
1,404, 078
929,840
1,168, 63r

NEW

1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.

9,777
10,112
8,807
9,392
9,896

10, 631
11, 762
13,062
14, 229
15,151

5,750
6,222
5,503
6,035
5,875
5,545
6,892
8,120
8,580
9,494

58.81s $1, 015, 845,
61. 53j 2,123,440,
62. 48; 2, 270,839,
64. 26i 2, 945, 523,
59.37J 3, 418, 065,
52.16| 2, 220, 207,
58. 60! 3,058,162,
62.17 3,475, 688,
60.30 3,454, 552,
62.66 3,810,671,

$770,138,825|
1, 867,148, 609!
2, 079, 821,015:
2, 690, 953,454!
3, 227, 279, 840:
2, 065, 999, 069|
2, 822,900,837!
3, 201, 791,068|
3,194,026, 650
3,479,047,175

$2, 423, 397
14, 537, 317
4, 039,089
1, 975,486
602, 606
i 17,011

$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
80, 528, 765

$1,383,921
1, 304, 969
1, 594,443
917, 206
3,176, 615
4, 875, 557
6,404,849
2, 515, 780
4, 392,440
5, 7.80,378

JERSEY

$245,706,911 $4, 819, 514
256, 292,144 12, 064, 685
191, 018, 725 16,469, 206
254, 570, 015 19, 584,420
190, 785, 595 14,875, 307
154, 208, 750 12, 797, 533
235,261,473 26,890,400
273,897,476 31, 254,966
260, 526,0001 30, 688,913
331, 624, 315 39,208, 726

$35, 216, 004
43,201,254
45, 748,068!
18,425,813
13,137, 268!
i 260,290

$100,473, 717! $14, 598, 656
278,178, 033 '< 17, 573,903
329,234, 541
41,398,289
593, 778, 908
86,090,439
618,167, 551
86, 207,453
855, 574, 759
89, 970,417
532,178,900
49,644,019
659,009, 722
53, 746,530
702,696,578
59,665, 611
567,732,593
55,326,204

1
On net income earned from July 1, 1921, to Dec. 31, 1921, reported on fiscal year returns of corporations whose accounting period terminated after Dec. 31, 1921, but prior to
July 1,1922,




Or
O

TABLE 14.—Corporation returns—Historical comparison 1916-1925, 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 tax, and total tax—Continued
NEW MEXICO
Corp
Corporations reporting no net income

Corporations reporting net income

Year

Total
number of
corporations

Num- Per
ber
cent
rereport- porting
ing
net
net
inincome come

Gross
income

Deductions

Net income

Income
tax

War-profits
and excessprofits tax

Total tax

Num- Per
cent
ber
rereport- porting

ing

no
net
income

no
net

Gross
income

Deductions

Deficit

in-

come
CO

1916
1917
1918
1919
1920 _
1921
1922 __.
1923
1924
1925

979
1,103
965
940
797
961
941
953
1,037
941

474
542
558
494
411|

48.42
49.14
57.82
52.55
51.57

392J 40. 79
450, 47.82
424{ 44.49
413; 39.83
435' 46.23

$38,929,154
77,131, 581
77,236,222
57. 550, 264
49T 452, 650
39,044,128!
56, 515,456
60,886, 898
48,884, 565
54, 243,193

$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
51,070,386

$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
3,172,807

$303,499
677,816
598,115
317, 342
306, 396
162, 787
328,121
269, 960
270,885
311,179

$2, 526, 876
679, 354
259, 796
188, 992
53, 752
i 1,611

$303,499
3, 204, 692
1,277,469
577,138
495, 388
216, 539
329, 732
269, 960
270,885
311,179

505
561
407
446
386
569
491
529
624
506

51.58
50.86
42.18
47.45
48.43
59.21
52. 18
55.51
60.17
53.77

$44,464,771
394,470,651
807, 306,499
501,467, 755
353,192, 684
168,480,511
200, 602,150
248.108, 254
246.109, 308
322, 979,149

16,855
16,264
19, 775
18,024
25,146
30, 222
29, 358
29,015
31, 637
32, 576

37.76
35 25
41 60
37. 17
45. 31
52. 47
45.26
41. 53
42.16
41. 02

$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
13,666,967

$4,886, 261
11,334, 5441
12,046,965)
19, 693,268
21,699,09l|
39, 615,141
20, 722, 838
16, 675, 926
25, 924,100
16,482,319

$1,104,136
2,536,330
2, 255, 275
1,956,173
3,447,476
4, 707,421
3, 388, 856
2, 894,045
3,441,216
2,815, 352

NEW YORK
1916
1917
1918
1919
1920
1921
1922
1923
1924
1925

44,632
46,144
47, 535
48.494

55.495
57, 596
64, 862
69, 863
75. 043
79^ 414




27, 777
29, 880
27, 760
30,470
30,349
27,374
35, 504
40, 848
43,406
46, 838

62.24
64. 75<
58. 40|
62. 83
54. 691
47. 531
54.74
58.47
57.84
58.98

$8, 300,137, 671 $6,025,476,249 $2,274, 661,422 $44,464,771
"""
15, 974, 590, 51213,773,437,056 2,201,153,456 105, 625,319 $288,845,332
15, 945, 819, 32713, 792, 501, 5572,153,317, 770 171, 758,980 635, 547, 519
18, 856, 719,065 16,264,233,001 2,392,486,064 196,187, 661 305, 280,094
22,086,479,694 20,127,849,971 1,958,629,723 167,141, 669 186, 051,015
15, 668, 883, 09414, 532, 519, 6551,136,363,439 100,847,002
67. 633, 509
18, 557, 282,809 16, 805,091,941 1, 752,190,868 199,683, 703
* 918,447
22, 735, 983, 85320, 579,053,958 2,156,929,895 248,108,254
24, 099, 803,322 22,003,261, 602 2,096,541, 720 246,109, 308
28,825.904, 969 26, 227,486,445 2, 598,418,524 322,979,149

$662,271,248 $801,492,479 $139,221,231
1,163,881,359 1,303,348,173 139,466,814
1, 751,135,496 1, 920, 890, 266 169, 754, 770
1, 919,255, 589 2,112,305,354 193, 049, 765
5, 354,318,214 5, 825, 586,112 471,267,898
7,430, 255,001 8, 332, 230,896 901,975, 895
4,914, 756. 563 5,456, 727,090 541, 970, 527
5,425,969,275 5,963,424,812 537,455,537
5,498,111,329 6, 018,427,389 520,316,060
5,440, 763,958 5,896, 562,957 455, 798,999

Q
G
Q

O

Q

O

NORTH

1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.

5,021
5,155
4,212
4,396
4,812
4,914
5,714
5,987
6,085
6,267

3,438
3,986
3,362
3,501
3,143
2,529
3,486
3,810
3,529
3,762

68.47
77.32
79.82
79.64
65.31
51.47
61.01
63.64
58.00
60.03

$284, 767, 644
698, 770,100
879, 192,164
1,038, 581,596
1,062, 447, 593
688, 791,323
940, 895,173
1,117, 157,990
951, 977,205
1,155, 296,295

$223,884,841
607,161,979
772,163,987
923,900,230
960,169.824
623,364, 736
841,725,936
1,009,226,511
868,245,682
1,048,672,968

$60, 882,803
91, 608,121
107,028,177
114, 681,366
102, 277, 769
65,426, 587
99,169,237
107,931,479
83, 731, 523
106, 623,327

CAROLINA

$1,200,185
4,124, 725
6, 661,419
8, 707,081
7, 985, 041
5,401, 565
11,410,349
12, 502, 613
9, 726, 312
12,821,971

$16,228,373
44, 016, 680
21,102,835
15, 985, 211
7, 597, 915
i 55, 608

$1,200,185
20,353,098
50, 678,099
29,809,916
23, 970,252
12,999,480
11,465,957
12,502,613
9, 726,312
12, 821,971

1, 583
1,169
850
895
1,669
2,385
2,228
2,177
2,556
2,505

31.53
22.68
20.18
20.36
34.69
48.53
38.99
36.36
42.00
39.97

$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
232,867,312

$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
247,403,659

$207, 064
2,144, 686
1,485, 977
1, 004, 639
731, 555
337, 784
338,363
215, 939
443, 397
547, 214

549
565
535
504
1,151
1, 457
1,319
1,604
1,483
1,561

19.83
18.09
19.45
19.10
39.72
51.68
46.32
54.59
48.09
48.10

$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
41, 851,481

$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
45,833, 792

$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
14,536,347

NORTH DAKOTA
L916
1917
1918
1919
1920.
1921
1922
1923
1924
1925

2,769
3,124
2,752
2,639
2,898
2,819
2,848
2,938
3,084
3,245

2,220
2,559
2,217
2,135
1,747
1,362
1,529
1,334
1,601
1, 684

80.17
81.91
80.55
80.90
60.28
48.32
53.68
45.41
51.91
51.90

$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
169, 210, 711

$24, 813,309
139, 218, 605
162, 080, 654
147, 309, 645
130, 445, 443
84, 743, 249
114, 496, 417
89,118,085
155, 409, 573
161,238,660

$10, 664,421
9, 795, 608
9, 900, 561
9,152,029
6, 867, 604
4, 000, 679
4, 748, 221
3, 477, 845
5, 699, 606
7, 972, 051

$207, 064!
434,31
681, 5121
505, 850
383,888
229, 265
329,460
215,939
443,397
547, 214

$1, 710, 368
804, 465
498, 789
347, 667
108, 519
1
8,903

$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
3, 982, 311

OHIO
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.

17, 660
17, 615
15, 815
17, 088
18, 822
20,091
21, 390
22, 097
22, 754
23, 239

12, 251
13, 546
11,394
12,194
12, 302
9,555
12, 495
13, 758
13, 369
14, 266

69.36
76.90
72. 05
71.36
65.36
47.56
58. 42
62.26
58.75
61.39

$2, 093, 727, 3991, 463, 582, 4211 $630,144, 978 $12, 364, 799
$1,
6, 247, 325, 248 5, 310, 828, 473 936,496, 775 42, 578, 494 $175, 539, 209
6, 225, 443,057 5, 582, 256, 924 643,186,133 47,484, 999 219,859, 556
6,158, 568, 288 5, 539, 310,092 619, 258,196 48, 737, 520
99, 422, 775
6, 288, 735. 991 5, 728,179, 074 560, 556, 917 44,865, 550
81, 397, 001
3, 079, 639,495 2,844,171, 648 235, 467,847 19,421, 710
19,459, 792
4,978,119,205 4, 558, 944,449 419,174, 756 43, 969,875
i 731, 735
6, 559, 642,094 6,021,040, 057 538, 602, 037 57,442, 924
5, 709, 071, 700 5, 266, 261, 549 442,810,151 51,129, 974
6, 884, 609,477 6, 320,066,413 564, 543, 064 69,182,027

$12, 364, 799 5,409 30.64 $132, 267,17( $155, 301,837
218,117, 703 4,069 23.10
294, 239, 846 331, 020, 581
267, 344, 555 4,421 27.95
302, 314, 756 331, 122,460
148,160, 295 4,894 28. 64 503,983,805
545, 371,887
126, 262, 551 6,520 34.64 1,468,065,458 1, 593,049,448
38, 881, 502 10, 536 52.44 2,195,193, 897 2, 533,982,101
44, 701, 610 8, 895 41.58 1, 495,990,864 1, 640,652, 466
57,442, 924 8,339 37.74 1,048, 538, 737 1,167, 535,036
51,129,974
9,385 41.25 1,433, 214,168 1, 577,775,072
69,182,027
8,973 38.61 1,185,618, 831 1, 339,129, 771

$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
153, 510,940

1
On net income earned from July 1, 1921, to Dec. 31, 1921, reported on fiscal year returns of corporations whose accounting period terminated after Dec. 31,1921, but prior to
July 1, 1922.




H
t—i

ui

a
Ul

3
a
o
g

TABLE 14.—Corporation returns—Historical comparison 1916-1925, by States and Territories, showing for each year, by corporations reporting
net income and those reporting no net income, ihe number, percentage, gross income, deductions, net income (or deficit), income and warprofits and excess-profits tax, and total tax—Continued
OKLAHOMA
Corporations reporting net income

Year

1916.
1917..
1918_.
1919.
1920..
1921.
1922..
1923..
1924.
1925..

Total
number of
corporations

7,150
7, 364
6, 321
5,904
5, 564 i
5, 569
5, 750:
5, 709
5, 729
5,608;

Num- Per
ber
cent
rereport- porting
ing
net
net
inincome come
3,431
3,872
3,261
3, 295
3,004
2,301
2,701
2, 615
2,929
3,141

47.99
52. 58
51.59
55.81
53.99
41.32
46.97
45.80
51.13
56.01

Gross
income

$240, 799, 628;
602, 833, 776:
488, 641,1091
593, 992, 416
839, 249,463
280, 335, 950
520,170, 257
441,084,511
568, 663, 506
937, 548, 903

Deductions

$128, 460, 761!
525, 855, 544
451, 014, 797!
552, 370, 029
782,368,569!
262, 605, 974!
480, 713, 7131
414, 296,434
529,441, 536'
863, 636, 742

Net income

$112, 338,:
76, 978, 232
37, 626, 312|
41, 622, 3871
56,880,894|
17, 729, 976!
39,456, 544|
26, 788, 077)
39, 221, 970
73,912,161

Income
tax

$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
8, 025,171

Corporations reporting no net income

War-profits
and excessprofits tax

Total tax

Num- Per
ber
cent
rereport- porting
ing
no
no
net
net
inincome come

Gross
income

Deductions

Deficit

$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
8, 025,171

3,719
3,492
3,060
2,609
2,560
3,268
3,049
3,094
2,800
2,467

52.01
47.42
48.41
44.19
46.01
58.68
53.03
54.20
48.87
43.99

$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
183,943,448

$357, 644
$4, 698,115
6,331, 770
9,776,075 12,277,923
11, 827, 809 14, 976,082
5, 561, 884 8, 503, 530
1,066,433
2,368, 688
1 17, 252 3,029, 367
3, 630, 726
3,106, 610
3,153, 701

2,914
2,710
1,977
1,992
2,352
2,892
2,735
2,709
2,914
2,940

58.02
50.64
44.95
46.85
51.26
59.75
53.27
51.10
51.60
50.26

$47,184, 563 $60,662,329 $13,477,766
51,815, 922
60,219,313
8,403,391
53,616,292
61, 690,804
8,074, 512
126, 701, 583 137,129, 966 10,428,383
261, 327,802 284, 525, 639 23,197,837
244, 782,121 270,953, 714 26,171,593
160, 295, 596 180, 623, 271 20,327, 675
142,873, 528 157,344,091
14,470, 563
153,459,311
194,315, 555 40,856,244
203,425,100 220,298, 753 16,873, 653

$10, 796, 817
7,407, 333
5, 595, 254
4,984,423
1.180.362
1 10, 913

$22,198,014 $6,126,976
61, 696, 417 7,334,419
166,082, 509 11,974,054
143, 670, 579 21, 337, 279
316,245,924 26,614,608
408, 371,817 57, 665,489
282, 091,698 47,004,612
394,118, 021 54,042, 501
326,858,080 42,571,798
211, 275,145 27,331,697

OREGON
1916..
1917..
1918..
1919..
1920..
1921..
1922..
1923..
1924.
1925..

5,022
5,352
4,398
4,252
4,588
4, 840
5,134
5,301
5,647
5,850




2,108
2,642
2,421
2,260
2,236
1,948
2,399
2,592
2,733
2,910

41.98
49.36
55.05
53.15
48.74
40.25
46.73
48.90
48.40
49.74

$88, 606, 622
392,174,272
609,778,017
552, 358, 559
472, 286, 247
286,350, 548
407, 527, 840
529, 547, 000
491, 451, 526
468, 621, 795

$69,874,112 $18, 732, 510
357, 788, 383 34,385,889
575,083,694
34,694,323
504, 220,151
48,138,408
432,764,431
39, 521,816
269,319, 824
17,030,724
379, 635,387
27,892,453
494,128, 205
35,418, 795
462, 363,161
29,088,365
439, 969, 312 28, 652,483

$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
3,153, 701

OO

PENNSYLVANIA
20, 460
20, 834
18, 473
16, 944
18, 827
19, 806
21, 354
22, 656
23, 429
23, 502

1916_ .
1917
1918_ ..
1919
1920
1921
1922
1923
1924
1925

12, 899
13, 544
11,996|
11,1001
12,012j
9, 665|
12,256|
13,478|
12, 988|
13, 569

63. 041 $3, 914, 308, 288 $2, 791, 861, 222 $1,122, 447, 066
$22, 276, 545
65. 00 8, 860, 256, 551 7, 383, 784,912
476,471, 639 64, 582, 4571 $323, 313, 222
64. 94i 8, 245, 325, 757 7, 282, 063, 018
963, 262, 739 76,232,921
309, 029,821
65. 511 7, 511, 000, 220 6, 608, 271, 500
902, 728, 720 72, 770, 2111 126, 208, 200
63.80 9, 501, 290, 850 8, 529, 708, 966
971, 581,884 76, 272, 216j 132, 498, 630
48.80 5, 603, 662, 666 5,171, 862,460
431, 800, 206 36,338,5511
36, 786,116
57. 39 7, 504, 812,851 6, 821,115, 358
683, 697, 493 78, 340, 019
i 616, 624
59. 49 9, 980, 135, 635 9, 077, 656, 988
902, 478, 647 104, 619, 295
55. 44 9, 614, 888, 078) 8, 884. 359, 792
730, 528,286 87, 512, 252
57.74 9, 907, 817, 429 9,016, 697, 943
891, 119,486 111,207,111

$22, 276, 545 7,561 36.96 $223,858,463 $279, 582, 508
399, 296,467 453,344,135
387, 895, 679 7,290 35.00
462, 099, 295 506,080,495
385, 262, 742 6,477 35.06
606, 669, 257 658,884, 288
198,978,411 5,844 34.49
208, 770, 846 6,815 36.20 1,459,076, 708 1, 565, 729, 570
73,124, 667 10,141 51. 20 2, 261,443,672 2, 528,085, 447
78, 956, 643 9,098 42. 61 1, 629, 095, 823 1, 803,090,977
104, 619, 295 9,178 40.51 1,462,337,416 1, 599,113, 617
87, 512, 252 10,441 44. 56i 1, 643, 672,879 1, 801,829, 509
111,207,111 9,933 42.26 1, 633, 984, 6231, 785,071, 675

$55, 724,045
54, 047, 668
43, 981,200
52, 215, 031
100,652,862
266, 641, 775
173,995,154
136, 776, 201
158,156, 630
151, 087, 052

RHODE ISLAND
1916
1917......
19181919.
1920
1921
1922
1923
1924
]925

2,133
2, 271
1,6171
1,748|
1,837:
2, 028!
2, 237'
2,353!
2, 455;
2, 503!

1,353 63.43
1,340 59.00
1,023 s 63.27
1,177! 67.33
1,146! 62.38
1,043! 51.43
l,250 ! 55.88
1.441: 61.241
1,310' 53.36
1,419, 56.69

$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
678, 751,156

$167,062,686
505, 224, 365
579, 681, 618
715,286,439
589,838, i
437, 710, 694
555, 920, 092
707,475, 802
594, 866, 924
628, 375, 557

$71, 874,276
76, 653, 837
78, 399, 455
112,140,991
55, 944,450
44, 843, 583!
61, 613,177
70, 428,803
44, 861, 723
50, 375, 599

$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
6,018, 592

$13, 734, 704
30, 611, 745
22, 621, 530
7,065,400
4, 654, 670
1
109, 656

36.57
41.00
36.73
32.67
37.62
48.57
44.12
38.76
46.64
43.31

$1, 395, 766
17,236,710
35, 882, 763
31,032,854
11,623,889
8, 447.999
7, 303, 249
8, 213, 788
5, 236, 749
6,018, 592

780
931
594
571
691
985
987
912
1,145
1,084

$445, 222
9,069,122
26, 302, 736
17, 751,128
15, 680, 744 i
1,917,328
3,019,195!
3,369,771 i
1, 372,4691
1,912,104J

1,525
1,316 I
1,005
1,047
1, 6 5 5 '
2,193
1,979
1,803
1,993
1,766

$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
209,296, 054

$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
233,425,971

$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
24,129,917

$12,051, 591
18,702, 507
21,312,815
22, 766, 500
156,152,264
155,186,311
80,327, 750
85,863,018
190, 546, 751
157,081, 701

$18,490, 572
20,373, 326
23,127, 538
25,159, 870
170,485, 566
173,083,251
89,846,155
93,69,0,970
202,981,959
169,128,660

I

$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
12,046,959

M

o
GO

SOUTH CAROLINA
1916..
1917
1918
1919
1920
1921
1922
1923.
1924
1925

._.

3, 915!
4,087
3,554
3, 501
3.874
3,760
.4, 006i
4,171
4,104
3,924

2,390
2,771
2.549
2,454
2,219
1,567
2.027
2,368
2,111
2,158

61. 05
67.80
71.72
70.09
57.28
41.68
50.60
56.77
51.44
55.00

$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
381,883,483

$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
361,880,013

$23, 512,698
54, 561,644
58, 292, 576
63, 423, 640
53, 342, 402
14,486,665
29,325,430
34, 0.67,477
14,250,797
20,003,470

$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
1,912,104

$6,359,469!
22, 573, 299
13,039, 380
11,935,354!
746, 912|
163,211

i On net income earned from July l, 1921, to Dec. 31, 1921, reported on fiscal year returns of corporations whose accounting period terminated after Pec, 31,1921, but prior to
July 1, 1922.




Or
CD

TABLE 14.—Corporation returns—Historical comparison 1916-1925, 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 tax, and total tax—Continued
SOUTH DAKOTA
Corporations reporting net income

Year

1916.
1917..
1918.
1919
1920
1921
1922
1923
1924....
1925

Total
number Ox
corporations

2,442
2,588
2,202
2,337
2,564
2,213
2,813
2,856
2,970
2,838

Num- Per
ber
cent
rereport- porting
ing
net
net
inincome come
1,744
2,172
1,732
1,887
1,571
1,062
1,525
1,536
1,559
1,576

71.42
83.93
78.66
80.74
61.27
47.99
54.21
53.78
52.49
55.53

Gross
income

$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
143,373, 964

Deductions

$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
138,116, 714

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
5,257, 250

Corporations reporting no net income

War-profits
and excessprofits tax

$155,845
541,203
668, 341
755,398
590, 505
178,337
312,390
296, 618
355, 445
426,159

$1,239,766
1, 332,920
1,104,146
452, 506
46, 247
1892

Total tax

$155,845
1, 780,969
2, 001,261
1, 859, 544
1,043,011
221, 584
313, 282
296, 618
355, 445
426,159

Num- Per
ber
cent
rereport- porting
ing
no
no
net
net
inincome come

Gross
income

698
416
470
450
993
1,151
1,288
1,320
1,411
1,262

28.58
16.07
21. 34
19.26
38.73
52.01
45.79
46.22
47.51
44.47

$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
35, 958, 599

l,709i
1,149|
1,202
1,299
1,954
2,325!
1,901!
1, 776!
2,026
1,754

36.60
24. 37
28.71
29.58
41.21
48.92
38.75
36. 54
39.73
36.53

$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
206, 591,214

Deductions

$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
39,315,853

Deficit

$2, 708,153
729, 587
850, 006
1,031,281
4,472, 331
4, 725, 659
3, 703,884
4,062,127
4,022,924
3, 357,254

TENNESSEE
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.

4,670
4,714
4,186
4,392
4,742
4,753
4,906
4,860
5,100
4,801




2,961
3,565
2,984
3,093
2,788
2,428
3,005
3,084
3,074
3,047

63.40
75.63
71.29
70.42
58.79
51.08
61.25
63.46
60.27
63.47

$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
1,014,707,692

$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
947,801,229

$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
66,906,463

3, 293, 257
4,054,416
5,129,212
3,931,825
2,409, 219
6, 094,110
5,900, 220
5,789,104
7,792,719

$9, 548, 714
15,054, 430
11,525,049
7, 751,110
2, 718, 504
i 171, 657

12, 841,971
19,108,846
16, 654, 261
11,682,935
5,127, 723
6, 265, 767
5, 900,220'
5,789,1041
7, 792, 719

$33, 578, 990 $5,949, 294
65,951, 516
8,002, 654
73, 626,140
5,195, 757
94,179,064
6, 691,439
312,456, 095 19,381,347
313,887,314
259,920,359
12,750,418
221,135,814 15,591,285
268,625,285 20,990, 555
219,268,628 12,677,414

ii

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TEXAS
1916
1917
1918
1919
1920.
1921
1922
1923
1924
1925.

8,693
9,039
8,198
8,709
8,571
9,185
9,591
10, 227
10, 787
11,245

5,827
6,974
5, 765
5, 957
5,183
4,739
5,497
6,273
6,815
6,890

67.03
$493,174, 527 $369, 592, 692 $123, 581, 835
77.15, 1, 627, 958, 668 1,419, 766,831
208,191,837
70.32 1, 535, 207,947 1,411, 084, 466
124,123, 481
128, 674, 523
68.40 1, 735,819,029 1,607, 144, 506
60.47 2,262, 643,179 2,135, 096, 359
127, 546,820
65,392,138
51.59 1,168, 609,034 1,103, 216, 896
94,059, 389
57.31 1, 782, 841,378 1, 688,781, 989
61.34 1, 713, 929,300 1,611, 127, 530 102, 801, 770
150, 501, 590
63.18 2, 484, 325, 635 2, 333,824,045
206, 658,194
61.27 2, 735, 808, 419 2, 529,150,225

$2, 352, 057
10,178,341
10, 638, 010
9,830,138
10, 386, 035
5,297,070
10,050,885
11,038, 403
16,819,180
24, 862,385

$25*, 826,050
23, 821, 579
18,942,179
12, 878, 360
5,180, 528
1
415, 338

$2, 352,057
36,004,391
34, 459, 589
28, 772, 317
23, 264,395
10, 477, 598
10, 466, 223
11,038,403
16, 819,180
24, 862,385

2,866
2,065
2,433
2,752
3,388
4,446
4,094
3,954
3,972
4,355

32.97
22.85
29.68
31.60
39.53
48.41
42.69
38.66
36.82
38.73

$68, 884, 266 $82,003, 312 $13,119,046
12, 605,058
106, 577, 299 119,182,357
13,964,819
110, 745, 238 124, 710,057
275,867,057
334, 616, 698 58, 749, 641
54,694, 678
458, 323, 513 513,018,191
904,917,315 1,012,473,828 107, 556, 513
523,949, 711
599,374, 054
75,442,343
812,923,189
881,384,461
68,461,272
369, 928, 707 420, 505, 512 50, 576,805
494, 545,064
45,913,933
540,458,997

$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
2,431,578

1,865
1,720
1,372
1,430
1,674
1,931
1,702
1,577
1,613
1,485

53.58
48.52
53.97
49.79
54.10
62.57
55.78
51.79
52.10
47.60

$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
67,656,639

UTAH
1916
1917
1918
19191920
1921 _
1922_
1923
1924.
1925_

. _

3,481
3,545
2,542
2,872
3,094
3,086
3,051
3 045
3,096
3,120

1,616
1,825
1,170
1,442
1,420
1,155
1,349
1 468
1,483
1,635

46 42
51.48
46 03
50.21
45.90
37.43
44.22
48 21
47.90
52.40

$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
273, 586,681

$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
252,289,232

$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
21, 297,449

$1,145,035
2,419, 567
1, 511,308
l,865,f~~
1,183, 007
665,038
1,473,830
1,833, 488
2,098, 811
2,43.1, 578

$4, 930,064
4,636,151
2,129,861
1, 324, 215
354,863
U05

$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
77,354,901

$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
9,698,262

VERMONT
1916..
1917
1918
1919. .
1920
1921.
1922.
_
1923.
. .
1924.
1925..

905
936
736
751
<H6
932
036
038
060
088

609

719
518
561
620
552
682
755
683
708

76.82
70.38
74.70
67. 69
59. 23 j
65.83!
72. 74 i
64. 43
65.07

$48,112,969
114,273, 705
86,636,298
123, 559,138
141, 844,862
88,247,631
115,640,788
148,901,248
130,936,117
140,853,299

$38,911,618
101,643,596
77,385,136
lll,078,8$0
130,576,069
81,934,410
106,394,843
136,827,791
121,802, 721
130,615,362

$9,201,
12,630,
9,251,
12,480,
11,268,
6,313,
9,245,
12,163,
0,133,
10, 237,

$180, 639
618,321
655,451!
950,811
886,556!
527,639
945,631!
1, 261,188
1,011,2711
1,218,235!

$1,582,261
2,909,256
1,925,974
1, 219,623
257,290
i 26,585'

$180, 639
2, 200, 582
3,564, 707
2, 876, 785
2,106,179|
784,9291
972,2161
1,261,188!
1,011,271
1, 218, 235

296
217
218
190
296
380
354
283
377
380

32.71
23.18
29.62
25.30
32.31
40.77
34.17
27.26
35. 57
34.93

$14,046,626
12,306,066
13,568,194
10,558,019
46,555,183
42,431,25S
28,268,708
21,678,086
31,422,924
32,210, 879

$15,263,517
13,833,229
14, 750, $60
11,521,873
4$, 870, §?9
47,545,532
31,895,639
24,661, 785
35,197,608
35,680, 789

$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
3,469, 910

1
On net income earned from July 1, 1921, to Dec. 31,1921, reported on fiscal year returns of corporations whose accounting period terminated after Dec. 31,1921, b\it prior to
July 1,11)22.




ii

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U2

3
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o
g

TABLE 14.—Corporation returns—Historical comparison 1916-1925, by States and Territories, showing for each yeafy 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 tax, and total tax—Continued
VIRGINIA
Corporations reporting no net income

Corporations reporting net income

Year

1916
1917
1918
1919.
1920
1921
1922
1923.
1924.
1925.

Total
number of
corporations

5,950
6,012
5,009
5,027
5,280
5. 2881
5, 643 i
5,957
6,018
6,214

Number
reporting
net
income

3,457
3, 863
3,418|
3,4231
3,184!
2, 705
3, 268|
3,71lf
3, 6751
3,834

Per
cent
reporting
net
income

Gross
income

$394,490,076
58.10
772, 007,180
64. 251
945, 712. 725
68. 24
68. 09 1, 006,281, 371
60. 30 1,052,264,799
556, 648,697
51. 15l
57. 911
819,287,349
62. 301
770, 843,838
61. 07
801,547, 043
61. 69| 1, 043,824,300

Deductions

$301,007,145
635,029,365
838, 042, 051
877,639,666
955,911,761
502,198,241
736,272,619
676,343,723'
719,461,062
931,586,294

Income
tax

Net income

$93,482,931 $1,709,418
136, 977, 815
6,911,488
107, 670,674
9,493, 967
128, 641, 705 10, 654,033
96,353,038
7,858, 928
54,450,456
4,781,377
83,014, 730| 9,503,601
94,500,115 10,835,110
82,085,981
9,392,478
112,238,006 13,405,461

War-profits
and excessprofits tax

$12,036,892
21,521,013
14,961,342
10,351, 857
1,614,752
i 30, 722

Total tax

Num- Per
ber
cent
rereport- porting
ing
no
no
net
net
inincome come

Gross
income

Deductions

Deficit

$1,709,418
18,948,380
31,014,980J
25,615,375!
18,210, 7851
6,396,129!
9,534,323 !
10,835,110
9,392,478
13,405,461

2,493
2,149
1,591
1,604!
2,096;
2,583i
2,375|
2,246!
2,343;
2,380

41.90
35.75
31.76
31.91
39. 70
48.85
42.09
37.70
38.93
38.31

$30,635, 736
42,085,121
55, 560, 881
56,548,136
343,099,638
285,612,855
343,026,382
277,472,020
320,144,317
215,217,083

$36, 730,254
47,966,295
61,892,440
67,778, 547
376,105,863
318,070,2211
368,693,300
305,108,083
347,848,239
253, 856,921

$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
7,122,278

5,837
4,101
4,918
4,315
5,076
6,161
5,475
4,902
5,240
4,932

58.91
45.35
52.96
47.63
52.89
63.51
55.86
50.09
51. 91
48.39

$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
272,753,444

$86,610,429 $20, 741,050
100,692,358
12,909,918
148,632,034
19, 222,612
151,306,844
16,781,728
348,369, 278 38,489,170
488,956,466
51,368, 014
314,368,693
31,441,777
236,052,001
26,503,053
364,811,871
31, 770,309
302,120,481
29,367,037

$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
38,639,838

WASHINGTON
1916. . .
1917
19181919
1920.
1921. .
1922
1923
1924
1925

9,908
9,043
9,287
9,059
9,598
9,701
9,802
9,786
10, 095
10,191




4,0711
4,942;
4,369!
4,744|
4,5221
3,540!
4,3271
4,884j
4,855
5,259;

41.09
54.65
47.04
52.37
47.11
36.49
44.14
49.91
48.09
51.61

$244,505,289
851,129,494
938, 988, 042
1,180, 531, 957
1,038,852,497
523,402,473
798,490, 613
1, 045,114, 870
931,289,360
1,023,072,145

$191,036,504
766,828,902
868,236,834
1, 084,526,662
959,657, 774
489,170,785
738,626,039
961,377,382
876,480,202
959,233,499

$53,468,785
84,300,592
70,751,208
96,005,295
79,194, 723
34,231,688
59,864, 574
83,737,488
54,809,158
63,838,646

$1, 054, 032
4, 068,514
5,403,332
6, 967, 780
5, 785,939
2, 580,545
6,188,460
8,999,412i
5. 850,662
7,122,278

$10,074,808
18,465,981
17,198,354
9,533,868
1,780,207
i 6,697

o

a
o
g

WEST VIRGINIA
1916.
1917
1918
..
1919
1920. _ ..
1921
1922 _ . __.
1923
1924.
1925

4,381
4,559
3,519
4,004
4,473
4,623
4,848
5,062
5,366
5,205

2,668
3,008
2,410|
2,448|
2,867!
2,383J
2,962|
3,088
2,818
2,843

60.90
65.98
68.49
61.14
64.10
51.55
61.10
61.00
52.52
54.62

$238,566,260
574, 811,518
896,044, 637
625, 093, 926
941,311,194
468,083,518
599, 224, 244
719,198, 881
646,531,930
723, 896,173

$172,156,553
465,267,567
737,494,465
550,446,964
807,007,165
425,381,314
527,456,471
645, 720,997
596,466,758
659,370,882

$66,409,707 $1,314,023
109, 543,951 4,591,778
158, 550,172 11,244,404
74,646,962 6,165,721
134,304,029 10,045,640
42,702, 204 3,395,939
71,767,773 7,866,419
73,477,884 8,344,075
50,065,172 5,635,527
7,632,661
64,525,291

$24,039,9271
23, 711, 555
11,544,185!
27,862,425
3, 892,303
15,409

$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
7,632,661

1,713
1,551
1,109
1,556
1,606
2,240
1,886
1,974
2,548
2,362

39.10
34.02
31.51
38.86
35.90
48.45
38.90
39.00
47.48
45.38

$23,421,111
31,789,709
119,134,975
42,282,441
99,541,555
255, 878,374
193,535,854
207,208, 816
199,225,514
147,176,165

$27,569,277
36,690,462
128,208,683!
49,188, OlOi
108, 631, 955
293, 685, 729
207,382,045
227,225,273
227,253,056
170,569, 231

$2,615, 579
30,893, 450
60,827,480
42,364,151
38,387,397
11,027,236
14, 204,878
16,386, 929
15,113,200
20,325,149

4,778
4,454
4,072
3,279
4,226
6,133
5,469
4,916
5,465
5,348

41.07
37.36
37.15
32,29
37.74
50.51
43.42
38.42
41.58
39.65

$43, 582, 041
89,162, 361
95,378, 449
108, 269, 386
420, 705,087
675, 537,462
397, 283,377
314, 715, 621
428, 650, 822
348,366, 732

$53, 932, 2081
98, 056,9831
98, 432, 597
117, 319,196
460,169,154
756,106, 870
443, 082,491
352, 320, 582
465, 570,457
383,444, 793

$4,148,166
4,900,753
9, 073, 708
6,905,569
9,090,400
37, 807,355
13,846,191
20,016,457
28,027,542
23, 393,066

WISCONSIN
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.

11,635
11, 923
10, 961
10,154
11,198
12,142
12, 596
12, 797
13,144
13, 489

6,857
7,469
6,889
6,875
6,972
6,009
7,127
7,881
7, 679
8,141

58.93 $596, 726,270 $463,963,693 $132,762,577 $2, 615, 579
62.64 1, 375,123, 203 1,225,205,231 149,917, 972 7, 011, 080 $23,882,370
5, 742,959
55,084, 521
76, 642,276
62.85 1, 527,975,440 1,451,333,164
29,588,492
67.71 1,859,614,073 1,687,400,949! 172,213,124 12,775,659
2, 091,835, 514 1,927,897,476 163,938,038 12,259,007
26,128,390
62.26
5, 702,676
5,324, 560
71,382,306
49.49 1, 076,943,607 1,0Q5, 561,301
1169,920
56,58 1, 583,975, 528 1,454,096, 781 129,878, 747 14, 034, 958
61.58 1,917,244,' " 1, 767,027,219 150, 217,630 16,386,929
1,785,866,227 1,653, 581,352 132, 284,875 15,113,200
58.42
60.35 2,159, 861,114 1,988,668, 227 171,192,887 20,325,149

$10, 350,167
8, 894.622
3,054,148
9, 049,810
39, 464, 067
80, 569,408
45, 799,114
37, 604,961
36,919, 635
35,078,061

M

Q
GO

3

Q

WYOMING
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.

1,291!
1,341
1, 303
l,651i
l,7Q7'|
1, 6631
1,661}
1, 636!
1, 527;
1,451!

694!
839
581 j
805
7O8i
6011
710
747!
761!
7891

53.76
62.57
44.59
48.76
41.31
36.14
42. 75
45. . .
49.84
54.38

$28,645,899
71, 527,236
51,271,114
72,486,045
71,844,859
44,468,657
52,324,090
63,199,113
57,099,988
61,674,819

$19,750,240
61, 742,195
44,409,241
64,446,455
66,192,167
41,217,853
47,364,972
57,876,396
52,688,047
53,486,961

$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
8,187,858

$170,818
468,217
563,838
608,151
395,207
234,827
463,882
512,562
391,311
884,463

$1, 207,464
1,311,180
668,766
423,127
120, 651
i 1,842

$170,818
1,675,681
1,875,018
1,276,917
818,334
3^5,478
465, 724
512, 562
391,311
884,463

597
502
722
846
1,001
1,062
951
889
766
662

46.24
37.43
55.41
51.24
58.69
63.86
57.25
54.34
50.16
45.62

$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
20,467,602

$3,302, 592i
6,322,2571
8,831,970
17,402, 786
41,179, 379
39, 304,601
27,338,764
34,168,446
34,469, 201
24,332,962

$934,223
1,4,08,804
1,668,414
3,102, 550
9, 566, 011
8, 926, 569
6,000,804
5, 656, 767
5, 329,329
3,865,360

i
fed

1
On net income earned from July 1, 1921, to Dec. 31, 1921, reported on fiscal year returns of corporations whose accounting period terminated after Dec. 31, 1921, but prior to
luly 1,1922.




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
[Income returned for calendar year ended Dec. 31, 1925]
ALABAMA
Income exempt from normal tax

Income classes

Under $1,00 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 2
$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,OOO2
$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
$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




Number
1
of returns Net income

440
56
2,411
2,038
2,299
3,203
3,347
2,154
1,121
2,936
197
1,349
56
961
30
712
32
490
17
383
286
247
201
147
140
385
220
131
140
48

$267,196
24,288
3,864, 223
3, 516,489
5, 722,445
7, 722, 387
11,799,858
7,636, 542
4,870,635
13,306, 080
1, 056, 244
7,395, 046
360,412
6, 221,365
222,485
5,325,686
269,453
4,152,062
159,301
3,637,827
2,990,976
2,837,269
2,501,490
1,977,078
2,027,947
6, 642, 528
4,883,858
3, 592,951
4,827,158
2,118,977

Interest on Capital net
Govern- gain from
sale of
ment obDividends
assets
ligations
not wholly held for
more than
exempt
2 years
from tax
$6,762
3,536
101,030
17, 610
197,335
188,227
294,474
160,130
290, 512
260, 509
319, 781
215, 535
168, 042
260,283
169,959
253, 550
253,722
260,772
124, 528
309, 614
359, 045
272,427
299,778
231,434
301,071
1,157,044
1,198,886
672,467
1,010,918
441,968

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

$310

$232

2,482

7,444

42, 037

10,509

42, 620

10, 655

31,965

51,136

51,136

12, 784

38,352

33,832

33,832

7,645

26,187

36, 851

36, 851

7,243

29,608

38, 010

38, 010

6,305

31, 705

35,714

35, 714

6,053

29,661

35, 754
32,165
37,154
33,739
31,345
32,307
131,502
109, 712
92,479
134,026
60, 649

35,754
33,475
40,794
38,646
36,342
39,189
178,817
183,359
180,490
312,882
168,576

5,569
4,763
5,121
3,926
4,614
4,705
18,412
13, 585
8,463
11,112
3,926

30,185
28, 712
35,673
34,720
31,728
34,484
160,405
169,774
172, 027
301,071
164,650

1

31, 528

42, 620

$23, 816
67,000

$78

9,926

42,037

$11,666
550
2,094
5,585
2,719
29,804
10,193
29,105
6,202
5,610

$310

9,926

$1,310
3,640
4,907
4,997
6,882
47,315
73,647
88, 011
175,879
99, 552

$2,977
8,375

$699

Q

Ul

o
o
g

w

Oi
^
2
£3

hto

$50,000 to $60,000$60,00T) 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

32
19
15
16
7
8
2
1
1

1,767,813
1,229,495
1,127, 536
1,354,740
656,487
940,332

658, 011
249,095
437, 696
387,058
138,252
253,329

215
694
2,268

142, 512
137,432
9,720
194, 768
356,288
267, 632

35,817
37, 577
25,916
30,982
6,814
18,060

101,192
89,244
103,117
115,863
30,047
75,318

17,814
17,179
1,215
24,346
44,536
33,454

154,823
144,000
130, 248
171,191
81,397
126, 832

2,792
1, 651
1,699
2,034
458
945

716
14

152,031
142,349
128, 549
168, 441
80,939
125, 873

(3)

(3)

(3)

(3)

(3)

(3)

(3)

(3)

(3)

(3)

(3)

573,976

3,339

63,335

71, 747

138,421

501

Total _

26,278

130, 024, 575 12,277,948

106, 705

1,773,144

1,179,773

1,084,256

221,643

2,485, 672

158,030

1,429

2,326, 213

Nontaxable 2
Taxable

9,950
16, 328

28, 592,252 1,926,145
101,432,323 10,351,803

106, 705

1, 773,144

1,179,773

1,084,256

221,643

2,485,672

158,030

1,429

2,326, 213

1,017,916

353, 558

137,920

M
O

ARIZONA
Under $1,000 2_
$5,913
$60, 534
115
Under $1,000
1,352
9,706
14
$1,000 to $2,000 2_
22,263
1,379, 781
833
17,580
3,094,475
1,783
$1,000 to $2,000
57,854
1,828,446
751
$2,000 to $3,000 2.
52,039
2,969,711
1,250
$2,000 to $3,000
111, 493
3, 666,797
1,033
$3,000 to $4,000 2_.
77,448
2,990, 892
831
$3,000 to $4,000
161,643
1,927,602
442
$4,000 to $5,000 2.
129,264
5,336,176
1,193
$4,000 to $5,000
96,864
331,149
61
$5,000 to $6,000 2
114,070
2,824,625
518
$5,000 to $6,000
69,592
131, 888
20
$6,000 to $7,000 2
111,776
2,150,419
333
$6,000 to $7,000
68,483
102,623
14
$7,000 to $8,000 2
119,461
1,944,256
260
$7,000 to $8,000
63,095
74,777
9
$8,000 to $9,000 2.
120,544
1,368,591
162
$8,000 to $9,000
1 Capital net gain from sale of assets held for more than 2 years is included in net income, but
not 2
deducted.
Nontaxable. Specific exemptions exceed net income.
3 Classes grouped to conceal net income and identity of taxpayer.




$124

$124

$31

$93

6,369

6,369

1,592

4,777
11,191

14,922

14,922

3,731

12,157

12,157

3,039

9,118

21,153

21,153

5,288

15,865

15,282

15,282

3,346

11,936

14,454

14,454

2,442

12,012

15,923

15,923

2,577

13,346

1,985
13,969
11,984
13,969
capital net loss from sale of assets held for more than 2 years and prior year loss are

3
o
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
ARIZONA—Continued
Income exempt from normal tax

Income classes

$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




Interest on Capital net
Number
Govern- gain from
of reNet income 1
ment obsale of
turns
ligations
assets
Dividends
not wholly held for
exempt more than
from tax
2 years
$67,248
775,912
823,448
632, 793
424,899
323,219
492,750
1,300,621
564,123
410, 530
355,906
491,956
369, 637
577,495
222,253

$40,703
70,853
139,094
117,983
94,542
50,388
108, 595
385,715
116,214
227,102
131,825
52, 962
111, 687
37,326
150,532

$2,475
196
21
1,805
1,817

4,197
3,477
555

$15,296
18,488
332,368

Tax before deducting tax credits

Tax credits

Tax on

Normal
tax

$8,689
9,868
9,051
5,688
5,536
8,551
21,982
14,670
3,590
7,420
17,319
9,545
8,607
3,118

Surtax

$331
936
851
798
1,693
8,390
8,621
10,044
10,024
25, 701
19,172
16,127
20,385

capital
net gain
(12H per
cent)

Total

$,

$1,912
2,311
41, 546

10,199
9,987
6,539
6,334
10, 244
30,372
23,291
13,634
19, 356
43,020
31,028
66, 280
23, 503

25 per cent
of tax on
earned net
income

$1,168
1,358
978
852
511
1,156
1,968
505
724
642
692
540
349
85

12H per
cent on
capital
net loss

$5,300

Net tax

$7,521
8,841
9,009
5,687
5,823
9,088
28,404
22,786
12,910
18,714
42,328
30,488
60,631
23,418

a
o

Classes grouped 3__

727,768

12,364

505,024

6,838

99,327

63,128

169,293

310

3,964,023

26,907

871,176

254, 825

222,400

108,897

586,122

35, 869

$5,300

544,953

9,570,845 I
697,903
31,812,094 ! 3,266,120

26, 907

871,176

254, 825

222, 400

108,897

586,122

35, 869

5,300

544,953

1,357,701 (

Total

10,104

Nontaxable 2,_
Taxable

_

3,285
6,819

41,382,939

168,983

ARKANSAS
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 $5,0002
$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 $8,0002
$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 $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

.
_

__..

_

730
52
3,031
2,301
3,352
1,650
• 2, 601
978
695
1,442
125
932
31
627
17
402
12
285
6
221
184
125
100
79
65
233
117
50
70
33
11
10
1
7
5
9

$438,371
32,797
4, 593, 706
3,999,131
8, 334,300
3, 904, 828
8, 937,981
3, 517, 653
3, 039,226
6,410, 629
674, 375
5,091,126 |
203,869 I
4.052,803 !
127,621 |
3,012,718 i
101,650 |
2,410,709
56,925 1
2,090,814
1, 922,110
1,430,800
1,246,921
1,063,440
940,626
4,003,015
2, 592,048
1,357,189
2,408,475
1,438, 525
610,424
643,216
(3)
595,940
463,929
1,068, 359

$26, 749
9,052
102,063
53,778
209,024
68, 659
327,713
130, 786
338, 852
266, 569
185,190
277,470
120,192
178,259
87,850
198,447
162, 613
158,765
80,075
201,120
303, 957
187,061
222,986
179,359
121,371
672, 349
437,151
321,146
626,461
457,319
87,662
323,092
(3)
194,875
259,351
208, 690

$354

$89

$265

10,108

10,108

2,527

7,581

21, 293

21,293

5,323

15,970
10,404

$354

13, 872

3,468

21,325

21, 325

5,331

15, 994

21,144

21,144

4,260

16,884
19,435
18,980

13,872
1

23,367

3,932

22.144

22,144

3,164

20, 457

20, 457

2,691

i

2,701
2,346
2,148
1,496
1,505
1,884
6,917
3,968
2,107
3,618
2,091
249
.567
662
241
392

i

(72

-34,408

$5,117
233
5,899
3,052
4,089
7,469
20,168
6, 592
11,813
3,442
58

1,506

20,254
21,122
18,092
15,818
15,497
15,436
77, 874
61,283
32,923
60, 396
33,745
21, 650
10,745

$826
1,920
2,377
2,613
3,145
27,905
38,864
32,302
85,752
68,398
41,022
46,338

- -4,301

20,254
21,948
20,012
18,195
18,110
18, 581
105, 779
100,147
65,225
149,030
105,070
62,672
61,384

39, 568
68 424
127,704

14,351
7,664
33,021

47,200
44, 511
115,820

4,946
8,553
15,963

66,497
60,728
164,804

--—

$23,056
23,416;

$2,882
- 2,927

$80

65,835
60,487
164,332

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 Nontaxable. Specific exemptions exceed- net income.
3
Classes grouped to conceal net income and.identity of taxpayer.




a

17,766
17,553
19,602
17,864
16,699
16,605
16, 697
98,862
96,179
63,118
145,412
102, 979
62,423
60,817

23, 367

3
Q

O

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 fax—Continued

OO

ARKANSAS—Continued
Income exempt from normal tax

Number
of returns

$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--_ .

N e t income i

6

$1,031,206

2

Income classes

3

Dividends

()

$253,337

Interest on Capital net
Governgain from
sale of
ment obassets
ligations
held for
not wholly
more than
exempt
2 years
from tax
$2,700

$240,800

3

Normal
tax

$25,874
3

()

Tax credits

Tax before deducting tax credits

()

Surtax

$113,347

Tax on
capital
net gain
(12H per
cent)

$30,100

Total

$169,321
3

3

()

()

25 per cent
of tax on
earned net
income

Net tax

%2V2 p e r
cent on
capital
net loss

$168,722

$599
3

(3)

3

()

()

-

626,895

258,698

17,225

117,878

100,653

354

$485

117,039

Total

20, 597

84,474, 350

8,298,091

72,138

557,376

657,034

772,993

69,672

1, 499, 699

64,630

565

1,434,504

Nontaxable 2
Taxable

10,600
9,997

26, 508,024
57,966,326

1,640,321
6,657,770

72,138

557,376

657,034

772,993

69,672

1,499,699

64, 630

565

1,434, 504

CALIFORNIA
Under $1,000 2
Under $1,000
$1,000 to $2,000 2
$1,000 t o $2,000
$2,000 to $3,000 2
$2,000 to $3,000...
$3,000 to $4,000 2 .
$3,000 to $4,000




3
O

1

5,801
1,160
30, 488
43, 577
26, 565
35, 880
32, 422
23,866

$3, 287, 940
722, 550
49, 388,127
75, 616, 507
65,078, 877
85, 776, 780
115, 254, 740
85, 395, 373

$341,620
58, 972
1,870, 573
858,048
3,343,032
2, 527, 572
5,440, 361
4,016,409

$9, 276

$9, 276

$2,319

$6, 957

171, 957

171, 957

42, 989

128, 968

125,320

125, 320

31, 330

93, 990

355, 671

355, 671

88, 918

266, 753

o
o
g
tei

$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 $8,000
$7,000 to $7,000 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 and over
Classes grouped 3

12,610
33,882
1,183
11, 223
611
8,215
420
6,113
294
4,617
240
3,661
2,869
2,377
1,882
1,550
1,346
4,353
2,341
1,444
1,597
793
502
311
207
133
111
250
82
34
14
25
6
7
6
2
2
1
1

54, 606,103
151,871,823
6,419,958
61,498,129
3, 940, 967
53,106,430
3,136, 753
45, 694, 218
2,490, 889
39,134,189
2, 271, 859
34, 738,170
30,076, 673
27, 309, 313
23,497, 780
20, 905,765
19,497, 602
74, 983, 766
52,105, 207
39, 367, 819
54,872,210
35,456, 277
27, 352, 034
20,106,118
15,463, 371
11,148, 311
10, 530, 748
30,106, 799
14, 240, 213
7, 697,006
3,735, 274
8, 651, 589
2, 562,303
4,312,258
5, 310, 581
2,188,437
(3)
(3)
(3)

6, 673,427
15, 596, 305
2, 985,198
2, 599,028
2, 738, 322
2, 861, 611
2, 676,105
2, 964,084
2,409, 297
3,077,166
1, 967, 979
3,138, 709
4, 481, 604
4, 410, 588
3, 790,822
5, 686, 742
3,706,463
16,196,084
12, 576, 337
10, 653, 047
16,492, 934
11, 290, 634
9, 606,095
6, 677, 283
6,050,203
4,444,256
3, 725,916
12,456, 591
7,158, 510
3,995,176
1,432,908
2, 796,450
1,133,376
168,987
555, 908
432, 947
(3)
(3)
(3)

374,079

498, 771

498,771

124, 692

311,933

311,933

66, 883

245,050

349, 416

349,416

65, 069

284, 347
286, 732

347 183

$77, 021
37, 550
41,485
31,496
28, 555
163, 639
110, 822
73, 511
120, 468
105,143
20,821
94, 206
16, 003
15, 652
6,563
46, 779
22, 799
7,974
49
22
3,024
430

0)
(3)
(3)

347,183

60, 451

348, 024

348, 024

55, 537

292,487

360, 072
335,187
336,133
323, 493
316, 674
314, 904
1,425, 541
1,154, 234
932,184
$624, 568 1,347, 919
1,029, 304
883,474
1, 938,160
624,317
2,099, 528
457,423
2,135, 544
306, 722
1, 274, 552
231, 212
1, 808, 232
205,347
5,740,112
522,973
2, 514, 736
218, 642
1, 894, 696
102, 399
599,072
63,108
2, 693, 000
140, 697
1, 305, 928
9,969
2, 279, 800
90, 581
3, 880, 312
14, 318
1, 530, 776
11, 279
(3)
(3
*
)
(3)
()

$78,071
128, 663
242, 270
262, 441
266. 943
159, 319
226, 029
717, 514
314, 342
236, 837
74,884
336, 625
163, 241
284, 975
485, 039
191, 347
(3)
(3)
(3)

360,072
349, 442
372, 509
369, 969
370, 237
381, 765
1, 947, 589
1, 946, 932
1, 893, 316
3, 389,402
2, 736, 540
2, 452, 222
2, 046, 889
1, 718,140
1, 359, 550
1, 342, 789
4,156, 345
2, 219, 799
1, 233, 037
581,370
1, 477,830
386, 822
733, 300
591, 916
299, 997
(s)
(3)
(3)

55, 377
47,880
36, 266
40,112
38,816
31,172
176, 241
129, 341
82, 917
105, 253
61,314
39, 891
28,931
17, 735
12, 790
9,215
23, 244
6,715
2,572
714
3,127
240
235
653
201

304, 695
301, 562
336, 243
329,857
331,421
350, 593
1, 771, 348
1, 817, 591
1,810, 399
3, 276, 572
2, 671, 243
2, 395, 216
2,009,823
1, 698,351
1, 344, 603
1, 332, 950
4,112,000
2,141, 800
1, 225, 991
.580, 656
1,474, 703
386, 582
733, 065
579,110
299. 796
(a)

802, 680

8

$14, 255
36, 376
46,476
53, 563
66, 861
522, 048
792, 698
961,132
1, 963, 412
1, 724,403
1, 585, 635
1, 327, 025
1,144,475
969,019
911,413
2, 915, 858
1, 686,815
893, 801
443, 378
1, 000, 508
213, 612
357, 744
92, 559
97, 371
(8)
(3)
(3)

$7, 577
3,983
17,115
8,135
2,054
2,157
624
21,101

71, 284
4,474

12,153

(3)
(3)
(3)

3
o
3

Q
O

g
ft!

H3
()

1, 531,634

234, 890

3,048

1, 532,045

411

Total

305,074 1,490,419, 792 218,298,569

1,027,060

39, 769,760 13,387, 422 20,408, 733

4, 971,220 38, 767. 375

1,489, 551

150, 657

37,127,167

Nontaxable 2
Taxable

110, 634 305, 876, 213 30, 445, 914
194, 440 1,184, 543, 579 187,852, 655

1, 027,060 39,769, 760 13, 387,422 20,408, 733

4, 971,220 38, 767, 375

1,489,551

150, 657

37,127,167

9, 511, 956

6, 421,440

141, 069

588, 296

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 \xa\d for more than 2 years and prior year loss are
not deducted.
2
Ironiaxablc. Specific exemptions exceed net in«wne.
5
Classes grouped to conceal net income and identity of taxpayer.




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
COLORADO
Income exempt from normal tax
Interest on Capital net
Number
gain from
Governof reNet income x
sale of
ment obturns
assets
Dividends ligations
not wholly held for
exempt
more than
from tax
2 years

Income classes

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 2
$3,000 to $4,000 ___
$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 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_ _




__.
.

_._.

769
69
5,562
5,078
3,878
3,802
4,398
2,248
1,527
3,151
27
1,209
13
804
7
622
7
424
4
336
269
196
148
149
106
337
209
120
145
55
39
30
25

$456,485
48,288
9,153, 549
8,679,839
9, 583, 712
9,017,898
15,688,224
8,138,207
6, 587, 902
14,077,827
147,669
6, 680,453
83,463
5,198,206
52,044
4,652,935
60,292
3,590,695
37,012
3,186,006
2,801, 689
2,251,998
1,839,626
2,010,456
1, 536, 795
5,833,828
4,647, 685
3,289, 787
4,948,940
2,414, 698
2,123,262
1,906, 833
1,881,113

$12,776
7,493
239,278
93,434
404,517
239,851
646,561
333,393
841,147
439,045
81,897
239,644
69,365
312, 784
23,601
336,259
48, 597
298,031
46,836
326, 505
403,498
381,242
338,189
390,021
360,406
1,426,958
1, 514,022
1,099,803
2,212,377
1,148,001
1,242,826
875,012
904,125

Tax before deducting tax credits

N ormal
tax

Surtax

Tax on
capital
net1 gain
(12 A per
cent)

Tax credits

Total

25 per cent
of tax on
earned net
income

12H per
cent on
capital
net loss

Net tax

$609

$457

4,341

13,022

45,411

11,353

34,058

28,952

28,952

7,238

21,714

42,926

42,926

10,731

32,195

31,282

31,282

6,413

- 24,869

31,652

31,652

5,742

25,910

32,242

32,242

5,008

27,234

29, 853

$90,568
53,312
101,640
230,480
200,296

$152

17,363

45,411

$8,661
914
1,261
5,621
3,480
4,458
55,050
14, 791
40,698
3,709
6,020
75, 749
3,861

$609

17,363

29,853

4,462

25,391

30,911
30, 671
28,571
27 936
35* 073
28,625
144,295
166,724
152,043
277,426
168,942
184, 700
175,821
212,124

4,496
3,812
4,063
765
3,453
2,595
14,934
12,853
6,527
8,607
2,335
2,639
1,549
1,863

26,415
26,859
24,508
27,171
31,620
26,030
129,361
153,871
145,516
250,120
134,360
171,791
173,698
210,261

30,911
29, 566
25, 679
24,402
29,868
23,370
103,072
95,664
70,208
92,664
44, 317
43,920
26,882
29,582

$1,105
2,892
3,534
5,205
5,255
41,223
71,060
81,835
173,441
117,961
328,075
120,129
157,505

$11,321
6,664
12,705
28,810
25,037

$18,699
32,247
10,270
574

o
GO

o
o

68,321
74,804
273,673
148,093
78, 752
69,941

159
656
1,125
44
3,204
239

167,344
224,072
80, 592
362,208
1,248
401,296

5,281
7,307
21,692
5,139
6,559
2,710

43,800
39,920
243, 606
98,642
72,244
17,296

20,918
28,009
10,074
45,276
156
50,162

69,999
75,236
275,372
149,057
78,959
70,168

436
432
919
964
207
227

1,300,700

23,891

831,776

9,718

277, 591

103,972

391,281

370

21,763,499

253,591

2, 744,832

988,801

1, 702,319

343,104

3,034,224

129,486

63, 812

2,840,926

41, 850,352 2,414, 575
108, 513,059 19,348,924

253, 591

2, 744, 832

988,801

1, 702, 319

343,104

3,034,224

129,486

63, 812

2, 840,926

$1, 994

$1, 994

$498

$1, 496

40, 496

40,496

id. 124

30, 372

8
7
16
6
2
2

675,167
667,773
1,963,019
1,078,379
445, 869
552,469

356,472
314,575
1,503,041
578,643
293,235
79,339

4

2, 373,319

Total

35 808

150,363,411

Nontaxable 2
Taxable

16,192
19, 616

$80,000 to $90,000_
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000.
$300,000 to $400,000
$400,000 to $500 000
$500,000 to $750,000
$750,000 to $1,000,000
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000 _..
$2,000,000 to $3,000,000
$3,000,000 to $4 000,000
$4,000,000 to $5,000,000
$5,000,000 and over

i

1,242
780

390,911

CONNECTICUT
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
$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

-..

1,775
398
8,923
11,766
7,442
7,410
7,660
4,417
3.020
6,611
43
2,919
22
2,041
16
1,518
23
1,100
12
907
724
627

$1,016, 641
196,145
14, 745,818
20, 072, 740
18,087,701
17, 528, 316
27,251, 876
15, 878, 658
13, 226,155
29, 847, 757
235, 427
15, 967, 979
143, 547
13,190,396
121,069
11, 357, 672
185, 803
9, 320, 393
115,090
8, 589,114
7, 580, 604
7,189, 957

$188, 786
84, 735
1,094,353
288,488
1,858, 825
829, 969
2, 60i; 498
877,122
2, 440, 613
1,031, 820
171, 942
989, 473
91, 248
1,158, 781
77, 630
1,137, 744
224, 950
1, 092, 552
120, 770
1,120, 551
1, 542,868
1, 863, 670

87, 066

21, 766

65,300

63, 566

63, 566

15, 891

47. 675

93, 617

93, 617

23, 406

70, 211

72, 935

72, 935

16, 386

56, 549

75,040

75,040

15,108

59,932

76, 703

76, 703

13, 945

62, 758

73, 512

73, 512

12, 076

61, 436

87, 066

j

78, 307
70, 388
$4,268
$3, 498
74. 463
14, 055
9.268
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
loss are not deducted.
2 Nontaxable. Specific exemptions exceed net income.




66,024
78, 307
12, 283
62, 875
73, 886
11,011
72,878
83, 731
10,853
held for more than two years and prior year

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

CONNECTICUT—Continued
Tax before deducting tax credits

Income exempt from normal tax

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 to $60,000
$60,000 to $70,000
$70,000 to 680,000
$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

Interest on Capital net
Number
gain from
Governof reNet income J
ment obsale of
turns Dividends ligations
assets
not wholly held for
exempt
more than
from tax
2 years
471
437
364
1,271
701
428
533
308
166
130
91
60
40
131
40
21
6
6
10
5
1
1

$5, 871, 369
5, 884, 914
5, 281, 366
21, 873, 787
15, 625, 434
11, 682, 695
18, 473, 403
13, 706,069
9, 078, 069
8,432,226
6, 814,164
5,105,181
3, 815. 985
15. 618, 920
6, 936, 875
4, 734,132
1, 667, 263
2.122, 699
4, 340, 618
(3)
(3)
(3)

$1, 548, 768
2, 547, 313
1, 490, 417
7,152, 543
5, 699, 686
4, 490, 057
8,217, 685
6, 527, 697
5, 326, 222
4,167,174
3, 273, 987
2, 575,030
1,904, 592
7, 706,140
2, 659, 348
2,054,080
819, 572
1,158,291
1,157,128
(3)
(3)
(3)

$2.098
2,615
11,355
45, 521
49, 263
18, 281
77, 377
59, 257
99, 539
86, 320
3,405
11,730
81, 029
29,052
10,902
850
29,132
79
(3)

$194, 056
403,616
505, 984
880. 328
959, 784
688, 848
535,192
3,466, 992
1,977, 472
1.472, 736
476. 920
526, 568
2, 294, 216
(3)

Normal
tax

$66, 548
72, 475
68,916
325, 399
273, 512
216, 335
342, 654
253, 963
133, 630
131, 522
108, 618
79, 730
61, 045
203,011
110, 668
65, 734
19,118
23,420
43, 332
(3)
(3)
(3)

(3)
(3)

Surtax

$11, 530
15,135
18, 270
152, 957
238,081
284,211
671, 208
672, 660
549,840
566, 639
497, 745
434, 993
343, 305
1,426,841
706, 857
523, 599
188,600
269,187
329, 214
(3)
(3)
(3)

Tax on
capital
net gain
(12H per
cent)

$24, 257
50,452
63, 248
110,041
119,973
86,106
66, 899
433, 374
247,184
184.092
59, 615
65, 821
286, 777
(3)
(3)
(3)

Tax credits

Total

$78,078
87, 610
87,186
478, 356
511, 593
500,546
1, 038,119
977,075
746, 718
808, 202
726, 336
600,829
471, 249
2,063,226
1, 064, 709
773, 425
267, 333
358, 428
659, 323
(3)
(3)
(3)

25 per cent
of tax on
earned net
income

1 2 ^ per

Net tax

cent on
capital
net loss

$9,863
10,989
11,007
46,984
41,350
28,184
32, 291
21, 751
14,907
9,053
7,361
3,909
3,557
8,839
4,006
1,775
419
282
1,042
3
()

(3)

(3)
(3)

(3)
(3)

$4,352
1,401
5,606
3,505
1,997
9,196
11, 669
17, 028
4,101
6,579

$68,215
76, 621
76,179
431, 372
470, 243
472,362
1, 001, 476
953, 923
726,205
795, 644
716, 978
587, 724
456,023
2,037, 359
1,056, 602
765, 071
266, 914
358,146
658,281
(3)
(3)
(3)

5, 584, 310

1, 422, 209

592

2, 903, 200

60,897

478, 476

362,900

902, 273

1,120

Total

74, 595

404,498,337

92, 786,327

636, 720

17, 285, 912

3, 468,614

8,392,114

2,160, 739

14,021, 467

422,036

$65, 434

13, 533, 997

Nontaxable 2
Taxable

28,936
45, 659

75,129,127
329, 369, 210

8,870.615
83, 915,712

636, 720

17, 285, 912

3, 468,614

8,392,114

2,160,739

14,021, 467

422,036

65, 434

13,533, 997




901,153

Q
W

M

O

o
g

DELAWARE
$24,457
217
$132,758
Under $1 000 2
$285
48
5,722
25,253
Under $1,000
1,499
169, 266
2,448,652
$1,000 to $2,0002
1,392
53,740
2,367, 695
5,510
$1,000 to $2,000...
-_
.
1,333
406,683
3,219,494
$2,000 to $3,000 2
767
8,774
91,855
1,810,947
$2,000 to $3,000
759
287,481
2,697,096
$3,000 to $4,000 2--.384
125,165
1,381,624
5,407
$3,000 to $4,000 2
287
280,218
1,251,333
$4,000 to $5,000
645
184,984
2,870,495
8,776
$4,000 to $5,000 2
66
176,144
357,451
$5,000 to $6,000
334
166,857
1,833,390
7,928
$5,000 to $6,0002
-. _
33
124,103
212,193
$6,000 to $7,000 --_
208
150,409
1,344,743
7,875
$6,000 to $7,0002
23
178,097
172,767
$7,000 to $8,000
157
173,467
7,459
1,172, 608
$7,000 to $8,000 2
10
57,955
84,877
$8,000 to $9,000
98
114, 272
829,191
6,208
$8,000 to $9,000 2
9
73,488
85, 574
$9,000 to $10,000 _
110
161,403
9,772
1,049,658
$9,000 to $10,000
75
7,084
189,296
$1,504
$387
788,340
$10,000 to $11,000
53
6,825
90,003
2,384
790
609,998
$11,000 to $12,000
48
6,836
147,850
$12,000 to $13,000
50
1,173
599,246
44
7,260
$13,000 to $14,000
131,618
4,580
1,446
590,735
35
$14,000 to $15,000
7,640
118, 758
403
1,769
508,396
134
$15,000 to $20,000
36,073
631,201
11,213
16,062
2,302,248
69
$20,000 to $25,000
29, 248
442,026
3,804
23,206
1, 538,190
41
$25,000 to $30,000
20, 295
408, 601
26,763
1,107,083
72
$30,000 to $40,000
_
53,619
$11, 255
992,824
92,183
2, 510,900
$90,040
1.801
38
$40,000 to $50,000.
28,119
10, 793
814,394
81,447
1,702; 993
86,344
13,948
37
$50,000 to $60,000-.
33,996
16,608
952, 437
118,771
2,027, 593
132,864
5,064
22
$60,000 to $70,000
18,419
25,138
755,760
90, 625
1,432,490
201,104
807
10
$70,000 to $80,000
17,487
3,418
290,328
64,126
742, 296
27,344
11
$80,000 to $90,000
17,770
5,244
459,836
89,364
935,439
41,952
5
$90,000 to $100,000
9,050
450
247,683
50,808
464,150
3,600
28
$100,000 to $150,000
4,811
49,997
54,609
354,801
3,332,198 1,783,885
436,872
15
$150,000 to $200,000
12,479
23, 722
83,921
292,717
2, 665, 961 2, 585, 616
671,368
7
$200,000 to $250,000
331
25,472
62,355
518,152
156, 009
1, 543,479
498,840
1
$250,000 to $300,000
_
(3)
(3)
(3)
(3)
(3)
(3)
$300,000 to $400,000
3
$400,000 to $500,000
_.
(3)
(3)
(3)
(3)
(3)
(V)
3
$500,000 to $750,000
(3)
(3)
(3)
(3)
(3)
1
$750,000 to $1,000,000-(3)
(3)
(3)
(3)
(3)
$1,000,000 to $1,500,000
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
are not deducted.
2
Nontaxable. Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayer.




8

$285

$71

$214

5,510

1,378

4,132

8,774

2,193

6,581

5,407

1,352

4,055

8,776

2,194

6,582

7,928

1,726

6,202

7,875

1,458

6,417

7,459

1,351

6,108

6,208

1,050

5,158

9,772
7,471
7,615
8,009
8,706
9,409
52,135
52,454
47, 058
157,057
120,359
169,375
134,182
85,031
112, 378
60,308
459,407
400, 360
243,836
(3)

1,669
1,164
1,049
1,024
871
2,890
4,400
3,722
2,257
5,027
3,630
2,238
1,115
1,053
1,537
651
2,070
499
669
(3)

(3)

8,103
6,307
6,566
6,985
7,835
6,519
47, 735
48,732
44,801
148,648
108,999
165,969
120,892
83,978
110,841
58,418
454,947
274,660
243,167
(3)

(3)
3
(3)
()

(3)
(3)
(3)

(3)
(3)
(3)

(3)
(3)
(3)

$3,382
7,730
1,168
12,175
1,239
2,390
125, 201

3

o

3
a

o

held for more than 2 years and prior year loss

r
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
DELAWABE—Continued
Income exempt from normal tax

Number
of returns

Income classes

$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

Dividends

Interest on Capital net
Governgain from
ment obsale of
ligations
assets
not wholly
held for
exempt
more t h a n
from tax
2 years

Normal
tax

Surtax

Tax on
capital
net gain
(12H per
cent)

Tax credits

Total

25 per cent
of tax on
earned net
income

12H Per
cent on
capital
net loss

Net tax

2

.

a
a
o

Ul
$4,148,438

$3, 627,640

$69, 560

$31, 939

$749, 057

$8, 695

$789, 691

$699

$8,343

$780,649

9,131

Total
Nontaxable
Taxable

Net income 1

Tax before deducting tax credits

54, 897,972

18,193, 674

$63,179

2, 259, 888

498, 845

2, 211, 504

282,486

2, 992,835

51,007

161, 628

2,780,200

4, 236
4,895

10, 662,195
44, 235, 777

1 777 892
16,415, 782

63,179

2, 259, 888

498,845

2, 211, 504

282,486

2,992,835

51,007

161,628

2, 780,200

Ul

M
Q

O

DISTRICT OF COLUMBIA
U n d e r $1,000 2 U n d e r $1,000...
$1,000 to $2,0002
$1,000 to $2,000$2,000 to $3,0002
$2,000 to $3,000.
$3,000 to $4,0002
$3,000 to $4,000.
$4,000 to $5,0002
$4,000 to $5,000.
$5,000 to $6,0002
$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.




528
177
5,038
8,985
3,124
5,753
3,916
3,373
1,144
3,622
8
1,704
7
1,202
2
848

$286, 770
92, 222
8,020,034
15, 498, 566
7, 772, 358
13, 854, 674
13, 574, 000
11,959,011
4, 953,234
16, 247,235
45, 099
9, 329, 079
45,829
7, 775,828
15,248
6, 339, 386

$179, 366
$1,491
528, 638
175, 742
344, 564
599, 703
456,170
447, 789
425,194
344,914
17,144
321, 513
26, 515
422, 707
12, 512
385,692

$1,491

$373

$1,118

33, 806

33,806

8,451

25,355

69, 352

69, 352

17,338

52,014

50,496

50,496

12,624

37,872

54,190

54,190

13, 547

45,912

45,912

10, 582

50,755

50, 755

10,279

40,476

49,503

49,503

8,749

40, 754

40,643
-

35,330

$8,000 to $9,0002
$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
$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

34, 686
'U 364
4,999,909
349', 828
35 277
38 341
4, 376, 246
388,959
3, 470, 981
388, 600
2,969,830
477,230
3,013, 824
469,919
2,890,955
537, 516
2,326, 463
331, 661
8, 815, 341 1,818,199
6,989,346 1,601, 746
5,164,147 1,093,382
7,074,936 2,033, 425
4,614, 800 1,197,367
4,324,826 1,093, 743
2, 897,306
679,446
2, 462, 505
966,679
2,133, 778
560,028
961,009
477,944
5, 282,847 2,043, 288
2, 583,454 1,154, 949
1, 928, 874
707,129
(3)
0)
3
(3)
(3)
(3)
(3)
(3)
()
(3)

(3)

45, 774
$10, 757
6,928
3,980
5,050
510
• 35,142
15,484
6,309
36,408
14,995
3,709
5, 508
3,951
3,365
10, 847
38, 467
20,194
2,754
(3)
(3)
3
(3)
()
(3)

$82, 536
197,184
327,464
295, 736
279,008
245, 560
118,440
883, 768
475,824
910,144
(3)

8
(3)

__

45, 774

7. 618

38,156

47,425
39, 868
36, 502
40, 872
43, 374
39,201
167, 482
159,382
141,444
181,372
120,145
117,936
79, 780
51, 787
57,975
19, 297
105,359
46,677
19, 759
(3)
(3)

47,425
41,481
40, 393
47,005
50, 890
47,037
230, 256
267,236
273,918
436,414
367,632
431, 712
314,342
273,302
270,4T9
125,671
757,328
401,602
290,706
(3)

40,065
35,497
34,897
40,851
45,244
41,101
206, 787
245,451
258,195
420,018
359,068
424,223
308,218
269,896
262, 546
123,270
742,833
388,835
283,942

(3)
3
()

7,360
5,984
5,496
6,154
5, 646
5,936
23,469
21, 785
15, 723
14,919
8,171
7,036
4,885
1,837
2,505
644
4,707
1,122
6,764
(3)
3
(3)
(3)
()

(3)

(3)

0)
(3)
(3)

$1, 613
3,891
6,133
7,516
7,836
62, 774
107,854
132,474
244, 725
222, 839
272, 843
197, 595
186,639
181, 809
91, 569
541, 498
295,447
157,179
(3)
(3)
(3)
(3)
(3)

$10, 317
24, 648
40, 933
36,967
34,876
30, 695
14, 805
110, 471
59,478
113,768
(3)
(3)
(3)
(3)
(3)

$1,477
393
453
1,239
1,569
5,428
1,757
9,788
11,645

926

200, 353, 699 24,104,182

225, 284

6,190,320

13, 775
29, 518

34, 785, 599 2,056, 744
165, 568,100 22,047, 438

225,284

6,190,320

Ul
>

(3)

8
(33)
_ _ J

5,190, 722

2, 374, 656

978,340

43, 293

Total.. . .
Nontaxable 2
Taxable

4
591
4
461
331
258
241
214
161
510
313
189
210
103
79
45
33
25
10
44
16
9
1
5
3

875,391

484,417

296,832

876, 827

1,436

2,012,494

3, 206, 651

773, 790

5, 992, 935

241,140

33, 749

3, 206, 651

773, 790

5,992,935

241.140

33,749

o
o

5, 718,046

2,012, 494

M
Q

5, 718,046

95, 578

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 2
deducted.
Nontaxable. Specific exemptions exceed net income.
a
Classes grouped to conceal net income and identity of taxpayer.




r
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
FLORIDA
Income exempt from normal tax
Interest on Capital net
Number
Governgain from
of reNet income l
sale of
ment obturns
assets
Dividends
ligations
not wholly held for
more t h a n
exempt
2 years
from tax

Income classes

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
$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 $10,000J_
$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.




._
_ __.

„

__

._
_.

„

428
217
5,173
6,617
3,101
6,575
7,144
5,624
2,193
7,662
273
3,992
95
3,379
54
2,814
41
2,445
42
2,061
1,686
1,436
1,318
1,179
940
3,431
1,913
1,166
1,340
645
398
250
163

$282,337
128,419
8,172, 220
11, 413,288
7, 773,357
15, 804, 273
25,338, 850
20,167,367
9, 482, 972
34, 571, 584
1, 473, 639
21,900,022
612, 069
21, 884, 055
401, 634
21, 052,468
347,317
20,749, 843
397, 276
19, 556, 285
17, 669,180
16, 501,364
16,436, 931
15,886, 837
13, 612, 639
59, 368,879
42, 662, 557
31,858, 870
46, 028, 371
28, 732, 684
21, 720, 023
16,167, 768
12,148,885

$52,353
4,076
354, 511
94,226
351, 205
397, 674
1, 253, 500
358,725
734, 718
1,392,068
410,075
433,800
408, 980
514, 876
246,755
636,134
201,642
618,150
329, 565
620,503
882, 608
795, 519
809,171
799,439
786, 250
3,413,097
2,830, 215
2,424, 612
3,877,379
2,807, 562
2, 719, 508
2,433, 734
1,395,014

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

12XA per

Net tax

cent on
capital
net loss

$1,698

$1, 274

7,818

23,454

85, 532

21,383

64,149

Q
Ul

97,799

97, 799

24,450

73, 349

O

137,126

137,126

34, 281

102, 845

M

125, 790

125, 790

25,413

100, 377

164,134

164,134

26, 871

137,263

182,206

182, 206

26, 745

155,461

214, 760

$400, 552
928, 688
1, 629, 568
1, 969, 896
1,453, 280

$424

31, 272

85, 532

$17,537
2, 769
19,114
• 38,031
13, 801
31,235
65,903
13,837
10, 919
10, 514
17, 574
15,474
1,879

$1, 698

31, 272

214, 760

28, 616

186,144

237,023
251,449
271, 864
312, 763
341, 597
329, 941
1. 893, 355
1,904,896
1, 786,085
3, 259, 988
2, 519,047
2,191, 786
1, 770, 957
1, 513, 973

29, 512
31,616
25,384
27, 624
29; 163
27,660
142,146
112, 212
74, 623
98,588
51, 228
34, 802
23,170
18, 245

207, 511
219, 833
246,480
285,139
312,434
302, 281
1, 751, 209
1, 792, 684
1, 711,462
3,151,200
2,460,151
2,156, 984
1, 746,211
1,492,780

237 023
243, 213
250,413
280,242
300, 881
282,964
1, 471, 812
1,255, 215
1,014, 078
1, 571, 708
1,007, 080
724,940
485,832

405,342

$8,236
21,451
32, 521
40, 716
46, 977
421, 543
649,681
772, 007
1, 638, 211
1, 395, 881
1, 263,150
1, 038, 888
926, 971

$50,069
116,086
203,696
246, 237
181, 660

$10, 255
7,668
1,576
2,948

$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
1
$5,000,000 and over
i
Classes grouped .

509, 907
589,410
1,361, 668
805,021
530,570
308, 576
327, 716
366,894
230,390
(3)
(3)
(3)
(3)

118, 476
200, 454
681,803
346,192
216,192
132,139
159, 787
82, 506
435, 850
(3)
(3)
(3)
(3)

818, 717
1,010,181
2,415, 799
1,343,406
845, 518
504,069
552, 808
506,356
722, 622
3
(3)
(3)
()
(3)

857, 704

7,688
8,284
15,654
5,317
2,121
1,583
1,188
425
710
(3)
(3)
3
(3)
()

809, 970
1,001,897
2,365, 343
1,325,419
843, 397
502, 486
551, 620
505,931
721, 912
(3)
(3)
(3)
(3)

•
1

78, 612

613,870

1, 550,186

1,035

Total

76, 213

649,932,382 48, 695, 611

265, 223 32, 230,810 11,965,597

13,900, 255

4,028, 851 29,894, 703

965, 979

70,923

28,857, 801

Nontaxable 2 ...
Taxable . .

18, 544
57, 669

54, 281, 671 4,343,304
595, 650, 711 44,352,307

265, 223 32, 230,810 11,965,597

13,900,255

4,028,851

29,894, 703

965,979

70,923

28, 857,801

10, 263, 965

8
(3)

1,831, 261

1,358
2,073
1,279

963
(3)
(3)
(3)
(3)
963

947, 808
1, 603, 632
3,454,424
2, 769, 536
1, 729, 536
1,057,112
1, 278, 296
660,048
5,486,800
(3)

190, 334
220,317
372,328
192,193
98, 756
63,354
65, 305
56, 956
56, 382
3
(3)
(3)
(3)
()

6, 225, 696
941,849
7, 321, 745
794,364
17, 492, 631 3, 477,394
8, 929, 641 2, 294, 725
5, 364, 515 1, 403, 864
2, 991,190
580, 390
3, 331, 357
756, 556
2, 742, 759
986, 041
4, 974, 620
241. 523
(3)
(3)
(3)
3
(3)
()

73
78
147
52
24
11
10
6
8

8
(3)

6, 861, 634

1,059
34, 802
12, 670

1, 549,151

GEORGIA
Under $1,000 2
$536,500
$187,413
928
Under $1 000 a
67,605
4,614
131
$789
6, 898, 974
262,356
4, 431
$1,000 to $2,000
6,663, 927
50,006
3,866
$1,000 to $2,000 i
17,585
8, 727,659
400,957
3,512
$2,000 to $3,0002
7,440,373
121,272
3,113
43,041
$2,000 to $3,000
20,370,455
830,675
5,812
$3,000 to $4,000 2
7, 880,036
213, 428
2,173
$3,000 to $4.000
29,095
8,177, 805
846,152
1,873
$4,000 to $5,0002
...
20,085,437
499,397
4,456
$4,000 to $5,000
59, 728
81,464
8,346
15
$5,000 to $6,000 a
8, 756,068
307.989
1,599
$5,000 to $6,000
.
_
38,795
38,603
33, 700
6
$6,000 to $7,000 2
7,337,419
361,974
1,134
$6,000 to $7,000
. _
_
42,961
30,548
41,815
4
$7,000 to $8,000 2
5,337,672
315,070
714
$7,000 to $8,000. .
39,397
43, 042
32, 642
5
$8,000 to $9,000 2
4, 739,496
341,277
560
$8,000 to $9,000
40,286
57,596
52,520
6
$9,000 to $10,000 2
4,067,698
348, 876
429
$9,000 to $10,000
40, 848
3, 815, 647
588,97y
364
$10, 000 to $11,000
$2,108
40, 038
$1,814
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
are not deducted.
2
Nontaxable. Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayer.




!
$789

$197

$592

17,585

4,396

13,189

43,041

10, 760

32,281

29,095

7,274

21, 821

59,728

14,932

44,796

38,795

8,027

30,768

42,961

8,311

34,650

39,397

6,874

32,523

40,286

6,614

33,672

34,066
6,782
40, 848
35,852
6,000
41,852
held for more than 2 years and prior year loss

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
GEOKGIA—Continued
Income exempt from normal tax

Income classes

$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 o 3 _....
ver
Classes grouped
Total

Nontaxable
Taxable

2




Number
of returns

269
216
197
164
524
297
174
203

Net income 1

$3,087,681
2, 694,133
2, 655,589
2, 381,092
9,061, 788
6, 658,033
4, 758, 840
6, 941,581
4,169, 972
2,646, 353
1, 755, 084
962,465
1, 017, 775
753, 634
2, 508, 504
508, 597
464, 551

Interest on Capital net
Governgain from
ment obsale of
ligations
Dividends
assets
not wholly held for
exempt
more than
from tax
2 years
$482, 748
447, 781
443,166
459,202
1,848,248
1,613, 878
1,462,450
1,951,290
1, 273,145
732,634
633,063
342,168
298, 415
375,042
1,188, 781
180,051
107, 971

$2, 787
1,300
460
4,011
3,849
4,490
6,506
12,492
21,664
33,592

3,743
523

$78,456 I
85,936 I
146,600 j
149,344
88,616 I
106,152 i
102,960 i
342,832 !
24,680 I
395,984 !

Tax before deducting tax credits

Normal
tax

468,043
3,734,447

199, 017

361
5,547

406, 842

3, 734,447

199,017

5,547

216,647

796,193
20,485, 684

97,525

3,254, 736

28, Oil
1, 488, 719

16, 592
20, 818

44, 962, 646
132,241,013

2,696,576
17, 789,108

97,525

3, 254, 736

1,488,719

12H per
cent on
capital
net loss

406, 842

223,385
1, 838, 886

3,023,963

25 per cent
of tax on
earned net
income

$5,449
5,431
6,152
6,313
25,880
19,971
12,115
15,465
7,511
4,444
2,635
1,543
1,596
628
2,425
589
14

$3,922
5, 255
6,810
8,142
63,262
103,747
117,353
244, 828
208, 802
153,624
122,102
78,828
88,419
67,548
266,047
71, 763
3,235

177, 203,659

Total

$39,304
40, 873
46, 645
45,392
230,593
249,756
222, 613
419,642
330,028
238, 099
181,275
112,088
127,096
93,136
353, 739
88, 857
52, 891

$35,382
35,618
39, 835
37,250
167,331
146, 009
105,260
165, 007
110,484
66,150
40, 505
22,183
25,408
12, 718
44, 838
14,009
158

37,410

1,733,176

Surtax

Tax on
capital
net gain
(12M per
cent)

Tax credits

$9,807
10,742
18,325
18,668
11,077
13,269
12,870
42,854
3,085
49, 498

$1.981
375
981
263

1,185
401

Net tax

$33,855
35,442
40,493
39,079
204,713
229,785
210,498
402,196
322,142
232,674
178,377
110,545
125,500
92, 508
350,129
87,867
52,877

466, 993
3,529,883

a

3
CO
O

3

Q
O

HAWAII
U n d e r $1,000 2
U n d e r $l,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_._

535
34
,619
938
,148
680
,318
336
486
633
74
330
34
215
28
130
16
115
10
79
59
48
47
38
28
109
65
25
45
24
19
13
7
3
1
9
5
2

$354,896
18,409
2,533,005
1,625,186
2, 863, 544
1,619,224
4, 612, 645
1,194,448
2,140,848
2,844,780
398,421
1,807,899
217, 757
1, 388,882
210,524
962,865
135, 384
980,748
96,319
744,900
617, 506
552,386
587,625
513,245
405,606
1,874,753
1,444,699
685,033
1, 552,887
1,099,900
1,055,182
825,477
523,734
255,826
(3)

$59, 745
3,766
126,000
25,270
173, 733
73,379
280,826
80, 750
252,933
87,071
261,925
95,347
113,980
113,384
184,113
99,911
127,765
145,135
95,241
104,806
112,297
154,590
152,911
156,924
158,775
758,522
1,634,258
1,126,969
1,000,613
729,062
776,389
622,140
434,672
237, £02
(3)

$220

$165

940

2,821

7,902

7,902

~1,~975"

~5,~927

~4~383"

4,383

1,096

3,287

9,253

~2,~3l3'

6,940

7,526

1,716

~5~810

7,196

i,396

5,800

5,876

1,063

4,813

6,789

I,206

5,583

6,211
6,437
5,703
8,081
6,011
5,781
36,773
40,212
27,622
77,793
72,998
79,504
70, 558
56,242
26,716
(3)

1,049
844
827
1,086
833
653
4,009
2,352
900
1,786
1,377
820
534
65
242

5,162
5,593
4,876
6,995
5,178
5,128
32, 764
37,860
26,722
76,007
71, 621
78,684
68,824
56,177
26,474

$4,000 to $5,0002
$4,000 to $5,0002
"9,253
$5,000 to $6,000
j
$5,000 to $6,0002
|
7,526
$6,000 to $7,000
$6,000 to $7,000...
"7,196
$7,000 to $8,0002
I
$7,000 to $8,0002
{
~5,~876'
$8,000 to $9,000
I
$8,000 to $9,000
6,789
|
$9,000 to $10,000 2
!
$9,000 to $10,000
6,211
j
$10,000 to $11,000
6,164
$273
4,992
711
$11,000 to $12,000..
-.
!
$212
6,936
1,145
$12,000 to $13,000
|
4,675
1,336
$13,000 to $14,000
!
45
4,384
1,397
$14,000 to $15,000
|
23, 537
13,236
$15,000 to $20,000_ _
_.
1,752
I
18,340
21,872
$20,000 to $25,000
450
'
10, 851
16, 771
$25,000 to $30,000
5,531
20,454
57,339
$30,000 to $40,000
55
12, 738
52,939
$7,321
$40,000 to $50,000
1, 558
6,582
62,487
10,435
$50,000 to $60,000
83,480
3,865
8,254
58,427
31,016
$60,000 to $70,000.
3,877
301
2,632
6,672
49,241
$70,000 to $80,000
64
329
306
25,801
$80,000 to $90,000
4,872
609
$90,000 to $100,000
(3)
(3)
$100,000 to $150,000
$150,000 to $200,000-..
$200,000 to $250,000
3
$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
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
are not deducted.
2
Nontaxable. Specific exemptions exceed net income.
s Classes grouped to conceal net income and identity of taxpayer.




$55

3," 761

$220

• " ( » ) "

8
()

$1,200

8
(3)

I—i

Q
GO

O
^
i—i

Q

O

g

(3)
(3)

held for more than 2 years and prior year loss
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
HAWAII—Continued
Income exempt from normal tax
Interest on Capital net
Number
Governgain from
of reNet income *
ment obsale of
turns
assets
Dividends
ligations
not wholly held for
more than
exempt
2 years
from tax

Income classes

Normal
tax

Surtax

Tax on
capital
net gain
(12H per
cent)

Tax credits

Total

25 per cent
of tax on
earned net
income

1 2 ^ per

cent on
capital
net loss

Net tax

>

$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

Ul
$2, 720,832

2

_

- --

$2,008,643

$2,901

$311,360

$22,019

$336,579

$38,920

$397,518

$1,085

$1,591

$394. 842

a

9,306

Total
Nontaxable
Taxable

Tax before deducting tax credits

41,465,375

12, 569,347

16,734

491,928

216,021

699, 554

61,491

977,066

30,222

2,791

944,053

Ul

5, 268
4,038

13,563,343
27,902,032

1,676,261
10,893,086

2,791

944,053

i
16, 734

491,928

216,021

699,554

61,491

977,066

30,222

a
o

IDAHO
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_._
$7,000 to $8,000 2
$7,000 to $8,000
$8,000 to $9,000 2
$8,000 to $9,000




543
3
2,277
1,774
1,838
1,154
1,781
695
524
914
54
458
22
280
6
189
9
89

$354, 823
893
3,450,124
3,076,397
4, 598, 759
2, 707,906
6,147,808
2,478,288
2,264,400
4,087,173
292, 648
2, 495, 496
141, 569
1, 805, 547
45,964
1,418,390
75,041
750,313

$40,642
55
98,909
14,989
113,247
11,882
109,398
65,703
131,562
115, 587
87,355
84,204
65,361
70,292
36,857
82,497
103,525
69,899

$12

$12

$3

$9

6,488

6,488

1,622

4,866

13,485

13,485

3,371

10,114

11,18f»

11,185

2,796

8,389

15,834

15,834

3,959

11,875

12,288

12,288

2,464

9,824

12,054

12,054

1,990

10,064

12,676

12,676

1,666

11,010

6,455

6,455

842

5,613

$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

. . _
-

8
79
46
27
26
14
12
38
18
14
14
1

73,977
752,378
484,025
309, 628
326,062
188, 762
172, 382
633,105
396, 520
379,001
(3)
3

()

64,290
91, 857
83,317
96,337
67,441
24, 418
38,692
187,138
84,652
232, 271
(3)
3

()

$848

(3)

716
598
52
368

3

(3)
3

()

()

8,780
5,515
3,118
4,203
3,654
2,655
11,138
8,926
6,172
(3)

$224
346
638
589
523
3,736
5,233
8,614
(3)

3

3

()

()

8,780
5,739
3,464
4,841
4,243
3,178
14, 874
14,159
14, 786
(3)

(3)

(3)

3

3

7,862
5,074
3,207
4,619
3,973
3,085
13,990
13, 783
14,114
(3)

(3)

()

()

918
665
257
222
270
93
884
376
672

(3)
|

Ul

3
o

1

Ul

536,402

212

$2,024

8,970

21,125

$253

30,348

907

29,441

40,443, 781

2,549,157

2,794

2,024

153.608

41,028

253

194, 889

23, 977

170,912

7,062
5,845

2

276,780

12,907

Total
Nontaxable
Taxable

.

17,445,113
22, 998, 668

851,146
1,698,011

2,794

2,024

153, 608

41, 028

253

194,889

23, 977

3
a
o

170, 912

ILLINOIS
Under $1 0002
Under $1,000
$1,000 to $2,0002
$1,000 to $2,000
$2,000 to $3,0002
$2,000 to $3,000

,.

3,110
988
35, 795
45, 608
35,920
43,498

$1, 781,014
540,930
57,997, 269
78, 897, 303
89, 626, 284
104,439, 356

$440,626
145,041
1, 252,887
801, 563
3.135,154
2,423,767

I
$6, 689

$6, 689

$1, 672

$5,017

207, 887

207,887

51, 972

155,915

583, 216

583, 216

145,804

437,412

iCapital 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 t h a n 2 years and prior year loss
are not deducted.
2
Nontaxable. Specific exemptions exceed net income.
?
Classes grouped to conceal net income and identity of taxpayer.




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
l3

ILLINOIS—Continued
Income exempt from normal tax

Income classes

$3,000 to
$3,000 to
$4,000 to
$4,000 to
$5,000 to
$5,000 to
$6,000 to

$4,000 2 ...
$4,000
$5,000 2 ...
$5,000
$6,000 2 ...
$6,000
$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 $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 1
Dividends
turns

24, 081
32, 814
10, 585
45, 700
1,042
15,312
396
11,294
251
8,435
178
0,103
147
4,933
3,783
3,264
2,690
2,134
1,812
5,935
3,275
2,087
2,304
1,182
745
480
335
217
179
429
140
91
56
41
24

$84,656,217
116, 736, 722
45,921,329
206,243, 061
5, 603,864
83, 850, 617
2, 564,191
73, 006,874
1,868,146
63, 033,482
1, 514,345
51, 705,665
1,392, 781
46, 754, 620
39, 626, 233
37,453, 306
33, 581, 734
28,751,254
26, 263, 208
102,115,113
73,014,938
56, 921,099
79,449, 825
52, 436,903
40, 624, 800
31,041,217
25,074,364
18,337,735
16,920, 762
51,402,860
24,198,278
20,184, 599
15,267,486
14,176,397
10,717,642

$2, 278, 932
3, 517,118
4,007, 520
5, 891,461
1, 903,656
2, 782, 924
1, 771,420
3, 551,264
1, 526,844
6,370,370
1,350,195
4, 510,059
1,298,687
5,432,822
7,103,137
6,418,586
6, 234,189
5,958,777
4,193,424
20,258, 590
14, 557,955
14, 593,311
21,444,696
16,496,306
12,118,249
10,006,373
8,609,110
7,216,189
7,375,286
19,612,938
10,965,879
6, 597,135
6, 010,069
6, 559,106
3,300,311

Interest on Capital net
Governgain from
ment obsale of
ligations
assets
not wholly
held for
exempt
more t h a n
from tax
2 years

Tax credits

Tax before deducting tax credits

Normal
tax

Surtax

Tax on
capital
net gain
(12V2 per
cent)

Total

25 per cent
of tax on
earned net
income

12H per
cent on
capital
net loss

Net tax

$454,718

$606,290

$606,290

$151,572

872,579

872,579

218,145

654,434

416,010

416,010

90,982

325,028

466, 598

466, 598

95, 533

371, 065

472,120

472,120

86,405

385,715

on

o
OQ

460, 697
$46,340
58,855
56,996
31,692
57,457
198, 055
169,467
126, 543
183,386
253,451
55,341
36,548
98,791
109,310
20,818
151,241
128,461
7,649
25,780
54,658
4,448

$935,000
1, 742, 016
3, 035, 784
2,812,712
3,051,968
2,089,240
1,990,688
8, 789,816
5,835,664
6,938,136
6, 543,816
4,043,992
3,927,600

460,697

78,346

382,351

491,065
463,335
483,001
473,044
451,254
450,623
2, 018,808
1,638,019
1,200, 263
1,935,927
1,314,970
1, 004, 761
733,569
561,412
383,399
304,454
1,031, 522
354,601
338,516
159, 079
207,280
177,432

491,065
481,991
531,393
539,776
525, 528
540,882
2, 733,677
2,757,450
2, 589,303
4,897, 001
4, 063,615
3, 734,906
3,184,842
2,836,079
2,202,357
2,116,657
7,337,462
3,668,835
3,197,210
2,278, 111
2,408,485
1,836,044

78, 519
70,901
74,016
73, 930
63,817
65, 730
301, 514
224,792
151,420
189, 862
108, 791
71,345
48,715
36, 575
21,072
19,445
49, 553
21,150
11,317
4,909
4,443
3,111

412,946
41, 7050
457,317
465, 846
461,711
475,152
2,432,163
2, 532, 658
2,437,883
4,673, 649
3,895,111
3, 647, 502
3,071,485
2,761,494
2,165, 500
2,085,337
7,005, 027
3,584,388
3,123,957
2,224,571
2,214,880
1,831,053

o

$18,656
48,392
66,732
74,274
90,259
714, 869
1,119,431
1,389, 040
2, 844,199
2, 530, 893
2,350,672
2,099,684
1,893,171
1, 557,803
1, 563,367
5, 207, 213
2, 584,776
1,991,427
1,301,055
1,695,706
1,167,662

$116,875
217,752
379,473
351,589
381,496
261,155
248,836
1,098, 727
729,458
867,267
817,977
505,499
490,950

$33,490
59,713
16, 059
64,642
38,010
15,785
11,875
282,882
63,297
61,936
48,631
189,162
1,880

3
a
o
g

$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

.
'
\
.

29 '
10
7;
4
2
1i
1j
1
I

18,069,385
8, 263,329
8,775,389
6, 594,483
(3)

8,903,352
6,077,502
2,057,729
3,051, 240
(3)

()
18, 039, 813

(
4,122,035

3,410
12,679

2

7,436, 504
2, 541, 608
4, 558, 200

1,891,376

111,505 j 292,925,440 18,965,921
! 245,943 1,682,510,782 275,267,863

110,906
19, 806
118, 564
3,783

8
8
64,833
20, 586,312

1,891,376

82, 581,177

1, 897,354
1,061,169
791,301
556, 258
(3)

929,563
317, 701
569,775
461,011
(3)

2,937, 823
1,398,676
1,479, 640
1,021,052
(3)

()
1,049,837

()
1, 577, 543

()
2,692, 213

37,665, 200

10,322, 647

68, 574,159

2, 620,178

1,162,474

64,791, 507

37, 665, 200

()
12, 620,345

357,448 1,975,436,222 294, 233,784

Total
Nontaxable
Taxable

-

10, 322, 647

68, 574,159

2,620,178 { 1,162,474

64,791, 507

2,510
802
755
511

87,438
165, 702
21,972

2,847,875
1, 232,172
1,456,913
1,020,541
(3)
()
2, 691,971

242 I

INDIANA
Under $1,000 2
Under $1,000
$1,000 to $2,000 2...
$] ,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 3. _
$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..

,073
1,314
, 154
,423
i,063
11
: 778
,
4
,908
3
,289
3
971
2
818
619
482
396
286
277
922
450
264
296

$1, 050,181
111, 280
17,138,151
22,478,333
22,455,327
16,255,452
43,071, 584
14,974,577
14, 884, 906
27,235,205
60, 047
15,179,639
26, 809
12,343,014
23,120
9,612,068
24,947
8,236,606
19, 070
7, 751, 874
6,488,355
5, 526,225
4,949,931
3, 860,314
4,015,139
15, 877,572
10,044,830
7, 217,951
10,081,834

19,161
583,661
123,705
811,453
228,997
1, 598,375
367,822
1,658,844
715,229
36,408
525,252
15,144
640,923
11,987
656,275
18,911
679,766
19,755
854,259
978,654
920, 921
916,026
917, 426
853,991
4,070,512
3, 732,597
2, 578,439
4, 309,880

$1,422

$1,422

$355

$1,067

44,983

44,983

~II,~246

"33,~737

~79,~525"

~79,~525~

19, 881

i9,644

"~49~828

"49,~828"

12,457

37,371
56,586

75,448

75,448

~I8,~862"

67, 974

67, 974

14,460

'~53,~5l4

71,598

71,598

13, 702

57,896
54, 623

66,288

$64,464

66,28i>

11,666

66,941
$11,850
14, 995
15,425
9,664
8,672
58, 878
52,073
26, 269
33,119

o

66,941

~l6,~6§6"
11, 831
10,586
10,126
9,475
7,636
8,353
45, 891
30,416
17,696
23,413

g

"56,111

75,438
73,831
70,723
70,878
59,438
74,553
391,911
350,231
319,316
577,768

3
o
o

63,607
63,245
60,597
61,403
51, 802
66,200
346,020
319,815
301,620
549,593

75,438
70, 735
63, 713
61,042
49,580
60, 774
281,507
196,202
141,525
218,208

$3,096
7,010
9,836
9,858
13, 779
110,404
154,029
177,791
351,502

$8,058

$4,762

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
Nontaxable. Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayer.




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
INDIANA—Continued
Tax before deducting tax credits

Income exempt from normal tax
Number
of reNet income l
turns

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
$J ,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

Classes grouped
Total
Nontaxable
Taxable

2

140
97
46
38
16
17
49
17
10
3
7
8
3

.

$6,179,243
5,399,014
2, 967, 748
2,806, 850
1,356,126
1,602, 796
5, 981,021
2, 946, 888
2, 247,358
817,875
2,461,174
3,556, 798
(3)

Interest on Capital net
Governgain from
ment obsale of
ligations
assets
Dividends not wholly held for
exempt
more t h a n
from tax
2 years
$2,173,193
2,022,537
1, 595,263
1,156,074
691,470
721,928
2, 560,643
982,588
910,243
5,891
473,689
556,628
(3)

.
1
1

(3)
(3)

4, 94y, 441
80, 300
37,516
42, 784

344, 266, 673
98, 754,142
245, 512,531

(3)
(3)

808, 450
43,602,417
4, 854, 035
38, 748,382

$30,888
64,186
9,157
24,662
6,585
3,288
32,654
66,907
1,698
1,816
434
(3)
(3)
(3)

$164,416
297, 504
285, 296
497, 528
132, 968
176, 960
1,396, 552
1,335, 280
871, 984
4,640
1, 252, 512
2,531,112
(3)
(Y)
(3)

Normal
tax

$149,159
108,005
53, 833
49, 652
22,843
31, 849
88, 922
28,147
23,727
39,362
34, 053
20, 756
(3)

Surtax

$309,576
326,443
202,916
199,475
122,298
153,222
553, 843
221, 722
200,695
137,628
189,401
142, 933
(3)

Tax on
capital
net gain
(12H per
cent)
$20,552
37,188
35, 662
62,191
16, 621
22, ]20
174,569
166, 910
108,998
580
156,564
316,389
(3)

(Y)
(3)

(3)
(')

(3)
(3)

Tax credits

Total

$479,287
471,636
292,411
311,318
161, 762
207,191
817,334
416, 779
333,420
177,570
380,018
480, 078
(•)
(3)
(3)

25 per cent
of tax on
earned net
income
$11,301
10,849
5,601
3,326
1,880
2,068
5,524
1,280
1,113
432
581
655
(>)

12H per
cent on
capital
net loss
$1,524
1,578

153
1,198

(3)
(3)

Net tax

$466,462
459,209
286,810
307,992
159,882
205,123
811,657
415,499
332,307
175,940
379,437
479,423
(3)

525

o
o
g

(»")
(3)

31,227
504,447

3,380, 0 5 6

35, 013

734, 514

173

2,428, 053

276, 994
3, 874, 451

422,507

12, 391, 272

1,548,909

7, 851,413

333,465

9,215

7,508, 733

504, 447

12,391, 272

2,428, 053

3, 874, 451

1, 548, 909

7, 851, 413

333,465

9,215

7,508, 733

734,341

IOWA
U n d e r $1,000 *___
U n d e r $1,000
$1,000 t o $2,000 2
$1,000 to $2,000
$2,000 t o $3,000 2 _._$2,000 to $3,000
$3,000 to $4,000 2




1,774
86
6,882
8,317
5,599
5,250
6,453

$988, 808
55, 874
10, 828, 550
14,269,351
13, 759,057
12, 451,350
22, 783,699

$112,057
2,723
637,395
100,147
615,159
298,852
1,121, 531

ii

o

$806

$806

$201

$605

30, 459

30,459

7,615

22, 844

6'2, 787

62, 78.7

15, 697

47,090

$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 2
$6,000 to $7,OOO
$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

.

2, 552
1,868
3,604
30
2,163
19
1, 368
7
925
6
661
6
489
388
256
221
166
133
472
224
135
127
72
48
17
16
6
12
12
3
3
3
1
2
2
1

9, 215, 404
8,082,043
16,036,024
161, 808
11,817, 584
122,379
8,860,382
52, 755
6,897,496
50,565
5, 603,867
57,462
4, 617,029
4,067,707
2, 939, 388
2, 755,085
2, 236, 793
1, 925, 521
8,128,456
5,011,386
3, 699,131
4, 414,405
3,193,486
2, 633,598
1,094,898
1,164,848
504,805
1,126,336
1, 489, 785
499, 412
656,115
823,334
(3)
(3)
(3)
(3)

154,616
633,592
585, 516
60, 505
455, 669
134,517
510,917
40,274
424,251
50, 518
434, 753
95,169
395, 990
641,063
490,817
590, 615
453, 852
467,159
2,446, 564
1, 279,197
1, 455,364
2,192,369
1, 469,408
1, 315,137
752,411
712,836
194, 563
690,252
1,041, 666
120, 790
441,922
557,452
(3)
(3)
(3)
|

32, 365

32, 365

8,091

48,046

48,046

12,012

24,274
36,034

53,222

(3)

(3)

9,385

42,729

48,346

7,525

40,821

47,822

3,498

52,114

48,346

$27, 320
75, 744
192, 400
80, 600
95, 928
119, 264
68, 736
305,000
284, 864
229,000
214,344
(3)

11,491

52,114

$4,061
2,551
20, 614
2,100
3,596
11, 558
37,194
1,782
5,206
2,759
3,120
1,230

53,222

41,731

47,8,22

7,015

40,807

45,850
42,202
37,212
39, 899
35, 518
34,108
180,915
181, 700
162, 523
241, 560
230,710
217,065
95, 521
121,218
59, 892
138, 614
194,833
58, 752
95, 205
125,926
(3)
(3)
(3)

6,099
5,340
4,534
4,952
4,084
3,952
18,708
13,809
6,877
9,014
4,569
3,088
887
1,684
461
1,181
612
93
81
2
3
(3)
(3)
()

39,751
36,862
32, 678
34,947
31,434
30,156
162,207
167,891
155,646
231,810
226,141
202,873
94,634
119, 510
59,431
134,980
185,436
58, 659
95,124
125,924
(3)
3
(3)
()

45,850
40,317
33,460
34,486
29, 796
27, 558
124,048
103,846
71, 937
76, 507
64,873
38, 546
9,926
16, 075
9,266
16, 590
5,859
3,602
191
1,871
3
(3)
(3)
()
(3)

$1,885
3,752
5,413
5,722
6,550
56,867
77,854
90, 586
161, 638
156, 369
154,469
75, 520
93,152
35, 718
113, 432
150, 849
19, 542
66, 389
97, 262
3
(3)
(3)
()
(3)

$3,415
9,468
24, 050
10,075
11,991
14,908
8,592
38,125
35,608
28, 625
26,793
(3)
(3)
(3)
(3)

(3)

$736
11,104
24
2,453
8,785

S
GO

a
o
fed

(3)

(3)
i

50,379
22, 644
27, 735

3, 659,954 2, 271,022
198, 735, 930 26, 448, 610
56 887 126 i 3 FM 717
141, 848, 804 22,947, 893

99, 269

1, 295, 368
2,988, 568

99, 269

2, 988, 568

3,868
1,134, 439

422, 876
1, 795, 845

161,921
373, 571

588, 665
3, 303, 855

598
169, 657

23,102

588,067
3, 111, 096

1,134,439

1, 795,845

373, 571

3, 303,855

169, 657

23,102

3, III, 096

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 2
deducted.
Nontaxable. Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayer.




OO

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

o

KANSAS
Income exempt from normal tax
Number
of re- Net income *
turns

Income classes

Under $1,000 2
Under $1,000
$1,000 to $2,000 2
$J ,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 2
$5,000 to $6,000
$5,000 to $6,000-.$6,000 to $7,000 2
$6,000 to $7,000--.
$7,000 to $8,000 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. _.




_

—

_ __
_

__

_

Dividends

468
135
3,716
5,546
3,169
3,319
4,588
2,446
1,772
3, 928
26
1,354
11
882
9
608

$264,821
66,644
6,129,333
9, 545, 776
7,805, 674
7,811,283
16,343,697
8,812,231
7,681, 748
17, 642,462
139,782
7,403,191
70,253
5,697,162
67,770
4, 543,992

$50,265
8,796
191,743
163,333
306, 627
125,702
438,445
203,723
685,864
331,660
45,891
234,459
27,444
197,362
35,394
244,220

429
5
281
228
210
146
117
91
315
166
93
92
54
23
13
12

3,626,936
47,233
2,664,810
2,390,318
2,412,464
1,819,131
1, 571,085
1,320,369
5,437,439
3,689,616
2, 530, 111
3,167, 546
2,402,242
1,256,370
833,835
894,299

209,305
25,417
187,139
266, 700
362,023
179,875
229,567
241,511
1,092,906
740,695
452,984
646,812
662,864
179,072
122,169
366,098

Interest on Capital net
gain from
Governsale of
ment obassets
ligations
held for
not wholly
more than
exempt
2 years
from tax

Tax before deducting tax credits

Normal
tax

Tax on
capital
net gain
(12H per
cent)

Surtax

Tax credits

Total

25 per cent
of tax on
earned net
income

1 2 ^ per

cent on
capital
net loss

Net tax

$881

$881

$220

$661

22,164

22,164

5,541

16,623

40,061

40,061

10,015

30,046

33,914

33, 914

8,478

25,436

58,118

58,118

14,530

43,588

33,666

33,666

6, 549

27,117

33,139

33,139

5,500

27,639

I

32,303

16,690
166
25,141
9,419
600
5,712
267
638

$35,808
38,520
62,376
128,384

32,303

4,583

27,720

31,014
$5,210
4,942

I

31,014

4,013

27,001

27,925
31,941
32,996
29,495
27,082
25,868
146,297
140,958
129,942
205,265
182,999
125,219
97,002
102,902

3,043
2,762
3,054
1,917
2,227
1,089
9,570
5,667
3,049
4,988
2,216
1,310
566
616

24,882
29,179
29,942
27,578
24,855
24, 779
136,727
135,291
126,893
200,134
179,799
123,909
96,426
102,286

27,925
30,856
30,015
25,970
23,105
21,415
107,829
84,698
68,490
88,374
63,212
40,664
31,051
18,034

$1,085
2,981
3,525
3,977
4,453
38,468
56,260
61,452
112,415
114,972
76, 758
65,951
68,820

$4,476
4,815
7,797
16,048

$143
984
10

Q
GO

2
o
o

429,082
475,490
954, 537
706,046
647,837
1,151, 560
(3)

Total
Nontaxable 2_.
Taxable

j

67,995
234,625
575,448
261,155
257,190
309, 792
(3)

1,056,952

$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

64,153

34,284

141,511,127

13, 764
20, 520

38,550,311
102,960, 816

11,026,423
1, 807,090
9,219,333

2,149
4,720
1,721

12,341
6,131
7,148
19,577
13,352
24

33,934
42,526
83, 687
103,176
84, 646
29,034
(3)

8,920
10,194
28,851
2,921
3,427
109,683
(3)

18, 892

71,360
81,552
230,808
23,368
27,416
877,464

75,934

74,335

169,161

310

3,562

165,289

104,136

33,442

2,222,306

104,136

33,442

2,222,306

(?)

594, 680

55,195
58,851
119,686
125,674
101,425
138,741

77, 381

2,171, 736

1,024,363

1,064,054 I

271,467

2,359, 884

77,381

2,171,736

1, 024,363

1,064,054

271,467

2,359, 884

339
593
395
729
206
61

1,142
27,601

54,856
58,258
118,149
97,344
101,219
138,680
(3)

QQ

o

KENTUCKY
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....
$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..

666 • $429.240
$16,471
115
63.447
$752
6,981
524,582
4,380
6,993,914
16,211
6. 957.372
4,025
211,059
3,756 i 9,315,568
694,884
3,531 1 8,431,228
43, 530
402, 749
4,848
17.060.478 1,174,137
35,763
8, 722,459
435,571
2,420
7,190,387 1,014,175
1,651
55,192
3,707
16, 675,074
853, 671
259
1,399,807
542,807
1,672
43, 574
9,136,264
560,402
167
1,073,455
676,279
1,152
7,448,010
612,325
42,401
81
601,964
471,428
847
6, 324,893
41,996
626,141
44
370,162
297,339
609
5,158,130
648,482
39,880
46
437,149
350,993
484
4,594,908
608,485
41,336
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
are not deducted.
2
Nontaxable. Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayer.




8

$752 ;

$188

$564

16,211 ;

4,053

12,158

10,882

32,648

35,763

8,941

26,822

55,192

13, 798

41,394

43,574 j

9,505

34,069

42,401 i

7,932

34,469

41,996 1

7,053

34, 943

39,880 i

5,995

3
o
o

33,885

43,530 |

35,461
41,336 i
5,875
held for more than 2 years and prior year loss

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

OO

KENTUCKY—Continued
Income exempt from normal tax
Number
of reNet income !
turns
Dividends

Income classes

$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000—.
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000.
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000
$5,000,000 a n d o v e r . . _
3

Classes grouped
Total

Nontaxable 2 ._.
Taxable.




_.

_ .

Interest on Capital net
Governgain from
ment obsale of
ligations
assets
not wholly
held for
exempt
more t h a n
from tax
2 years
$23,096
32,621
8,681
41,718
17,080
51,533
32,380
38,770
33,895
57,840
10, 529
2,480
4,857
5,366
31,365
3,230
3,512
1,913

409
297
268
209
179
577
317
189
176
89
42
28
24
13
7
16
7
4
1
3

$4,282, 974
3,403,845
3, 341, 713
2,819,808
2, 592,083
9, 930,343
7,086, 544
5,140, 707
6,083, 298
3, 967,448
2, 300,674
1, 798,106
1,812,731
1,108,779
667, 096
1, 968,821
1,168,775
908,411
(3)
(3)

1, 451, 355

903,964

37,315

180,217,420

31, 503, 510

400, 866

15,898
21,417

44, 872,124
135,345, 296

5, 763,095
25, 740,415

400,866

$960,215
746,006
753,178
714,652
683, 525
2,812,246
2, 262, 710
2,100, 657
2,389,405
1,464, 567
846, 751
887, 270
768,364
353,723
341, 510
966,354
643,410
176,042
(3)
(3)

Tax before deducting tax credits

Normal
tax

Surtax

Tax on
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

$40,463
36, 258
38,229
34,963
34, 573
158, 735
132, 273
92, 856
122,147
84,017
40, 683
35,349
32, 513
27,667
8,275
30, 580
10,885
7,568
(3)
(3)

$1,959
4,324
6,508
7,273
8,753
69,463
109,807
124, 516
218, 839
194,254
113,673
137,062
137, 822
97,440
57,252
198, 525
117,177
38, 562
(3)
(3)

$8,806
18,308
36, 695
4, 335
28,467
17,386
14,364
46, 782
38,167
71,154
(3)
(3)

$42,422
40,582
44, 737
42,236
43,326
228,198
242,080
217,372
349, 792
296,579
191,051
176, 746
198,802
142,493
79, 891
275,887
166,229
117,284
(3)
(3)

1,287
1,329, 956

142, 240
1, 785,449

72,383
356,847

215,910

261

2,854, 776

3,472, 252

169, 272

3,188

3,299, 792

2,854, 776

1,329, 956

1, 785,449

356,847

3,472, 252

169,272

3,188

3,299,792

$70,448
146,464
293, 560
34, 680
227, 736
139,088
114, 912
374, 256
305,336
569, 232
(3)
(3)

$5,311
4,782
4,797
5,004
4,004
19,014
14, 568
10, 209
11,815
5,208
2,765
1,491
2,262
1,040
306
1,507
542
164
(3)
(3)

$2,183
109
39
546

311

$37,111
35,800
39,940
37,232
39,322
209,184
227, 512
207,163
335, 794
291, 262
188, 247
174, 709
196, 540
141,453
79, 585
274,069
165,687
117,120
(3)
(3)

!

579, 064

215, 649

H
M
03

Q

3

O

o
g

LOUISIANA
Under $1 000 2
co Under $1,000

!

&
$1 000 to $2 000 2
*^ $1 000 to $2 000
?
2

i
i

^ $2 000 to .fe'oOO

$2 000 to $3 000
to $3,000 to $4 000 2
-Ji $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
w
$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

!

!

1,103
68
4 744
4, 217
3 632
3 086
4,791
2,774
2,014
4. 719
286
2. 367
117
1 617

64
1, 157
44

745
-

._

32
531
375
262
210
229
146
499
270
158
142
92
71
27
32
19
15
26
8
5

1

._

.

$648, 923
29, 074
7 463 566
7, 274, 782
8 955 533
7 402 031
16,943,626 |
9, 982. 454
8, 750, 857
21,281,765
1, 548, 009
12,964,510
755 096
10 472 348
470, 924
8, 647, 477
371 660
6 298 244
303. 273
5, 032, 924
3, 932, 627
3, 021, 008
2. 622. 043
3. 097. 888
2,117, 655
8, 577, 839
5, 978, 986
4, 324, 895
5 016 334
4, 110.146
3 875,245
1,760,460
2, 403, 654
1 614 126
1, 439, 381
3 180, 007
1, 308, 547

1

$200, 070
5,145
183 961
20.183
365' 502
137 827
767, 490
283, 769
397. 022
693, 898
486. 232
626, 227
380,415
661 540
492, 263
757. 472
402 738
618 308
229,551
669,126
778, 518
617, 273
468, 375
691, 538
569, 844
1. 796, 987
1,690,920
1.252,729
l' 734, 359
1, 237, 345
1,662, 514
562,017
1,038. 059
644. 773
259. 080
913', 049
514, 316

!

$365

$91

$274

is in7

15,107

3,777

11,330

36 074

36 074

9 018

27 056

43,817

43, 817

10, 954

•32, 863

85 164

85,164

21, 291

63, 873

72, 308

72, 308

16,110

56, 198

75 062

75 062

14 001

61 061

73 231

73, 231

12, 381

60,850

^

61 944

61 944

9 414

52,530

%
M

55,133
50, 636
45, 480
47, 772
62, 641
43, 286
245, 614
220. 228
208, 029
313 333
317, 770
340,318
182, 619
257, 341
189 861
185, 660
402 213
178, 466

7,720
5,570
4,792
3,909
4,644
3, 185
13, 001
8,821
5, 559
5,117
4,101
3 206
1,986
1,244
1,492
1,083
1 700

47,413
45.066
40.688
43,863
57. 997

^
3
o
m

40.101

g

$365
i

$3, 854
20, 204
13, 563
3, 409
16, 995
9, 390
3,174
33. 319
24, 091
10, 952
31, 277
2, 914
194
11,522
12, 431
3,923

$78 176
82. 056
234, 360
273, 400
229,248
115 968
411, 784
1 316,408
494, 096

55 133
48, 813
41, 499
42 651
54, 740
36, 020
186,171
132 784
103, 019
118 398
103. 301
80 011
43, 774
39, 895
27 596
33, 798
40 819
12, 570

$1, 823
3,981
5,121
7,901
7,266
59, 443
87, 444
105, 010
185 163
204, 212
231, 012
104, 670
188,790
147, 769
100, 389
196, 843
104,134

$9 772
10, 257
29 295
34,175
28, 656
14 496
51, 473
164 551
61, 762

(3)

(3)

1

$280
1, 876
1,294
16, 348

776

(3)
3
C)

232,613
211.407
202,470
307 936
311,793
335 818
180,633
239, 749
188,369
184, 577
400, 513
177, 690
i

(3)

(3)

(3)

(3)

(3)

(3)

^ '
(3)

1

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 Nontaxable. Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayer.




^
M

y.
rj
O
&
£

TABLE 15.—Individual returns by Slates 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

k 1

"55

LOUISIANA—Continued
Income exempt from normal tax

Income classes

Number
of re- Net income !
turns
Dividends

$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

Interest on Capital net
Governgain from
ment obsale of
ligations
assets
not wholly
held for
exempt
more t h a n
from tax
2 years

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

12H per
cent on
capital
net loss

Net tax

$1, 607, 571

$457,630 ;

$37,855

$828. 872

$14, 992

$117,342

$103, 609

$235, 943

$468

Total

40 C95

195, 585, 488

25,268,065 ;

239,067

4, 064, 368

1, 679, 056

1, 858, 313

508, 046

4, 045, 415

175,411

$19, 798

3, 850, 206

$235, 475

Nontaxable 2
Taxable

16. 827
23! 868

46.211.467
149,374,021

3. 905, 244
21,362,821

239.067

4, 064, 368

1, 679, 056

1, 858, 313

508,046

4, 045, 415

175,411

19,798

3, 850, 206

o
U2

o
o

MAINE

g
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.
$7,000 to $8,000 2
$7,000 to $8,000.




729
175
2, 760
2 145
2, 280
1 434
2,408
997
777
1 587
154
843
69
598
33
411

$440, 903
93, 756
4, 416, 743
3, 632, 678
5, 592, 266
3, 415, 845
8, 402, 974
3, 593, 351
3, 385, 497
7,165, 838
834,124
4, 604, 660
445, 788
3, 862, 790
245, 332
3, 068, 956

$59, 552
26, 733
304, 690
69, 275
449, 645
241, 438
663 546
271, 396
467, 775
342, 698
297, 855
314, 459
294, 748
332, 527
196, 841
382, 649

$992

$992

$248

$744

9,353

9,353

2,338

7,015

16, 568

16, 568

4,142

12, 426

14, 790

14, 790

3,697

11, 093

23, 471

23, 471

5, 868

17, 603

21,344

21,344

4,591

16, 753

21, 950

21, 950

4,564

17, 386

20, 059

20, 059

3,614

16, 445

$8,000 t o $9,000 2
$8,000 t o $9,000

[
|

97'
303

$9,000 t o $10,000 2

|

is

$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 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 g r o u p e d 3

' 7 ' j . : "-, I
' ^ 1 ".71 !

173
103
119
100
77
294
155
96
103
60
26
21
15
10
10
22

??f!, IRS .
: 31.661

"',0. 765
1, 113.011
.1.011, 167
3, 15-i 701
2, 617, (MM

362, L''W
1, 110, ."'J7

,)81,<:1">
1. 222. 519

2,712.635
1, 101, 113
1,36-,, .721
1. 12"),."'>S
S37, 902

5,sO 6M)
702 22 i
fi.11, 110

42 i 0(;l
l.i i''.". 392
377. S",3

2 516^ 7:;3

f

I
i

|

1 A : , , t,2-s
• '20/"")

$3. 793
3, 808
4, 937
10.30!
1,746
3,808
14,845
5,027
32,
8. 036
497
814
1, 736
2, 027
1, 563

645! 121

I
j
i
I.

'
;
!
I

.
$102, 488
124.224
116.360
i 29, 248
90, 496
106, 840
174, 948
551.536
217.760
18.6,008

!
20 986 |

20, 986

"3,478 I.

20,311 !
18,315
18, 33
16,416 |
16,532
13.804
82,873
62,937
52,599
79. 663
56.08!
25. 565
18, 900
14. 614
15.762
13'. 740
39. 316
11,526
5,325

20,311
19. 166
20, 735
19,299
19,996
17,581
117, 436
115, 674
116,478
217,766
198, 829
118.726
130,914
118,349
101, 153
108, 115
335, 550
128.998
97, 957

3, 123 S
2,857 '
2,914
2, 471
2. 334
2,091
11,413
6. 684
6, 826
7, 353
4. 222
2, 153
2, 151
709
761
603
1,813
280
265

$851
2^ 398
2, 883
3, 464
3, 777
34, 563
52, 737
63, 879
125,292
127, 220
78.616
95 858
W, 423
72, 036
72, 494
227. 292
90. 252

$12,811
15 528 !
141545 |
16, 156 I
11.312 !
13,355 I
21.881
68, 942
27. 220 I
23. 251

17.508

$327
4,407
117

1,704
646
2, 880

17,188
16,309
17.821
16,828
17. 662
15,490
* 106, 023
108, 990
109, 652
210,086
190,200
116,456
127, 059
116.994
100, 392
107, 512
330, 857
128, 718
97,692'

2

1

)

I

H

.

o

r)
i

]

.
i.
•
.
4, 773, 514 | 1, 305, 879

2, 022

909

4, 458

649,756

97,927,563 ! 10, 171,366 j

98, 086

5, 200, 308

738, 412

1, 439, 206

650, 051

2, 827, 669

94, 472

14, 539

2, 718, 658

9,255
10, 189

24, 1
73, 7

3. 091,468 i
16,079,898 !

98, 086

5,200,308

738,412

1,439,206

650, 051

2, 827, 669

94, 472

14, 539

2, 718, 658

;

788

425, 050

6, 283

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
Nontaxable. Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayer.




U'i

3

( j

19,444 j

Total.
Nontaxable
Taxable

22°. ?M I
2,5." 1.-7 i

g
fed

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

CO

to

MARYLAND
Income exempt from normal tax

Income classes

Number
Net income l
of returns

Dividends

Interest on Capital net
Governgain from
ment obsale of
ligations
assets
not wholly
held for '
exempt
more than
from lax
2 years

Tax before deducting tax credits

N ormal
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

Ul
2

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 K
$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
$9,0*00 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.




858
476
6 796
7,398
6, 078
6,739
7 863
4,908
3,362
7,838
28
2,854
2,013
1,423
2
1,085
2
817
653
5C1
448
398
322
1,079
615
414
459
229
129
79

51

$445, 631
226, 014
10, 731, 817
12, 910, 640
15,059, 948
16,329,345
27, 644, 031
17,679,571
35, 429,130
150, 134
15,681,023
45, 447
13, 030,152
51,833
10, 639, 436
17, 698
9,174, 630
18, 770
7, 747, 528
6, 837, 101
5, 758, 439
5, 596, 300
5, 360, 469
4, 667,186
18, 575, 020
13, 674, 533
11, 272, 089
15,751,535
10, 129, 499
7, 028, 901
5,121,146
3, 830, 668

1, 953, 222
22, 201
576, 775
26, 622
755, 074
37, 837
746, 604
5, 525
719,008
29, 806
758, 502
990, 023
872, 921
808,024
891, 007
867, 257
3, 853, 286
3, 466,447
3,153, 651
4,723,449
3, 032, 856
2, 297,197
1, 759, 878
1, 530,271

H
>

$3, 549
64, 753
803, 865
222, 205
967, 453
951, 743
843, 016
665, 736

$2, 637

$2, 637

$659

$1,978

33, 292

33, 292

8,323

24, 969

82, 590

82, 590

20, 647

61, 943

73,324

73, 324

18,331

129, 030

32, 258

74,353

16,511

57, 842

82,043

82,043

15,485

66, 558

77, 397

$182,992
350, 616
452, 584
505,432
539, 752

77,397

13,025

64, 372

82, 307
$7,182
10, 799
7,211
11, 221
5, 901
42,019
34, 093
43, 642
42,330
31, 059
20,103
12,212
10, 607

Ul

96, 772

74, 353

3

O

54, 993

129,030

ui

82,307

12, 642

69, 665

80, 374
76, 044
69, 146
79,461
78, 797
73, 077
351,942
296,647
270, 633
389,131
257,100
171, 907
114,981
79, 674

80,374
79,125
76, 595
90, 594
92, 576
88, 776
481, 999
508, 621
552, 531
979,341
781,824
630,034
523, 682
420, 386

i 1,503
10,151
8,879
9,362
10, 047
9,957
42, 495
34, 012
26,237
30,184
16,483
10, 233
6,892
4,226

68,871
68, 974
67, 716
81, 232
82, 529
78, 819
439, 504
474, 609
526, 294
947,427
757, 701
612, 668
512, 282
415,076

$3,081
7,449
11, 133
13,779
15, 699
130, 057
211,974
281, 898
567,336
480, 897
401, 554
345, 522
273, 243

$22,874
43, 827
56, 573"
63,179
67,469

$1,730
7,640
7,133
4,508
1,084

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

37
32
70
28
19

!§
3
4
4

2

3,096, 016
3, 035,496
8, 356, 344
4, 843, 552
4, 233, 505
2, 710, 576
4, 064, 148
1,285,512
2, 836, 738
3, 609,936

1,071,394
988, 078
3,581,794
1,094,962
2, 248, 314
2, 370,194
2, 008, 006
51, 964
1, 455, 102
229, 993

4,188
1,377
10, 090
16, 818
6
1,434
6, 370
297

743, 440
522, 624
1, 631, 664
1,017,312
921, 680
431,024
J, 635, 480
1,178, 296
1,182, 672
3,013, 960

52, 207
67, 254
142, 218
129, 708
53,972
6,188
21,454
2,866
I!, 192
19, 302

204, 439
257, 978
815, 772
569, 207
480, 357
373, 687
399, 271
4,371
298, 364
91,073

92, 930
65, 328
203, 958
127,164
115, 210
53, 878
204, 435
147, 287
147,834
376, 745

3,171,965

1,477,742

4, 825

1, 604, 936

4, 510

298, 057

349, 576
390, 560
1, 161, 948
826, 079
649, 539
433, 753
625, 160
154, 524
457, 390
487, 120

200, 617

503,184

3,058
3, 370
5, 879
3, 108
1,301
207
699
88
593
172

7,628
1,133
5, 168
2, 232
4, 589
8, 148
775

250

338, 890
386, 057
1, 150, 901
820, 739
643, 649
425,398
623, 686
154, 436
456, 797
486, 948
502,934

—

Total

66,152

362, 484,950 56, 492, 792

323, 784

15, 914, 464

3, 536, 758

6, 536,198

. _,
1, 989, 308 12, 062, 264

387, 267

51,768

11,623,229

Nontaxable 2~ _.
Taxable.

25,003
41, 149

68, 790,807 4, 255, 360
293, 694,143 52, 237, 432

323, 784

15,914,464

3, 536, 758

6, 536, 198

1, 989, 308 12, 062, 264

387, 267

51,768

11,623,229

t
w
H

MASSACHUSETTS
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 $6,0002_.
$5,000 to $6,000__.
$6,000 to $7,0002_.
$6,000 to $7,000 _...
$7,000 to $8,000 2__
$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..

O
in

!
6,719
2,530
37,954
26, 888
28,123
19,417
27, 687
12,102
8, 462
17, 589
155
4,957
91
3,834
70
3,173
52
2,364
59
2,06
1,793
1,456

$3,846, 752
1,168,596
61, 872, 813
45, 898, 817
69,116,038
46,194, 050
97, 486,036
43, 445, 003
37,157,187
79, 355, 398
849,628
27,165,376
590,125
24, 874,907
521, 810
23, 688, 276
442,524
20,068, 884
558,112
19,549, 613
18, 789, 591
16, 737, 549

$1,018,650
538,011
5,200,015
2,022, 776
7,126, 938
3,071,014
8, 564,943
4,120,070
6 195 021
5,177, 063
717 059
1,579,319
509,550
1,969, 025
493, 389
2, 310, 313
528, 584
2,038, 662
598,105
2,253, 988
3, 488, 584 ""$38," 709"
3, 470, 848
34, 669

$10,701

$2, 675

109,267

27,317

81,950

228,653

57,163

171,490

163,085

163,085

40, 771

122, 314

243,129

243,129

60, 782

182, 347

134,177

134,177

29,287

104,890

153, 859

153,859

30, 426

123,433

171,814

171,814

32,089

139, 725

173.229

173,229

30,988

142, 241

191,693
209,701
211,955

33, 591
31, 907
30,193

158,102
177,794
181,762

$10,701

$8,026

i
i

109, 267
228,653

191,693
201,090
190, 304

$8,"eil"
21,651

!
'
!

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 2
deducted.
Nontaxable. Specific exemptions exceed net income.




O
O

CO
CO

TABLE 15.—Individual returns by Stales 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

CO

MASSACHUSETTS—Continued
Income exempt from normal tax
Number
of returns

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 $10,000
$40,000 to $>0,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$U0,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $309,000
$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-

..

Net income l

1,224
1,062
939
3,330
1,988
1,287
1,416
798
510
337
194
182
124
308
120
52
36
35
16
12
9
10
4
2

$15,279, 878
14,311,404
13, 613, 837
57, 593,285
44, 393, 953
35,151,174
48, 733, 500
35, 691, 774
27, 903, 870
21,752,363
14, 455, 573
15,330,584
11,715,036
36, 963, 855
20, 783, 364
11,539,614
9, 756,174
12, 046, 677
7,117, 600
7, 527, 780
7, 813, 306
12, 387,006
6, 400, 670
4, 650, 508

Dividends

$3,441,825
3, 477, 486
3, 615,022
15,870,362
14, 548, 994
12,599,317
17, 726, 882
14, 304, 278
11,608,864
10,080,094
5, 897, 973
7,147, 806
4, 799, 459
17,094,305
9,229, 895
5, 5S8, 327
3,798,115
3, 685, 861
1,791,518
2, 853, 530
2,162, 252
1,114,192
687, 829
620,967

Interest on Capital net
Governgain from
ment obsale of
ligations
assets
not wholly
held for
exempt
more than
from tax
2 years
$33,307
19,891
9,356
245,072
162,831
116,341
184,873
113,840
57,009
44, 726
29, 257
20, 508
20, 767
62,948
21,722
7,416
11,745
5,604
17,082
3, 508
74
106

$645,184
1,093,424
1, 520,160
2, 336, 976
1,335,384
1,770,192
1,824,936
6,038,136
4, 439, 736
2, 315, 976
3, 562, 240
4,128, 320
3, 870, 360
3, 641, 656
4,020,152
9, 607, 256
5 391,768
3, 735, 808

Tax before deducting tax credits

Normal
tax

$185, 617
196,470
195, 562
980,364
843, 069
714,910
1,056,437
762, 725
568, 813
375, 353
295,102
271, 910
220, 759
620,406
349, 085
160, 074
121,963
218,116
70, 448
54,780
91,958
82,649
22, 329
14,659

Surtax

$30,180
37,176
46, 773
408,965
681,006
860,293
1, 735, 842
1,753,302
1,676,719
1,459,904
1,144,791
1,313,726
1, 022, 584
3, 790, 614
2,334, 545
1,357,838
962, 291
1,323,349
550, 478
682,179
683, 704
479,102
169,860
166, 648

Tax on
capital
net gain
(12K per
cent)

$80, 648
136, 678
190,020
292,122
166, 923
221,274
228,117
754,767
554, 967
289,497
445, 280
516,040
483, 795
455,207
502,519
1,200,907
673,971
466,976

Tax credits

25 per cent
of tax on
earned net
income

Total

$215, 797
233, 646
242,335
1,389,329
1, 524, 075
1,575,203
2, 872,927
2, 652, 705
2, 435, 552
2,127, 379
1,606,8] 6
1,806,910
1,471,460
5,165, 787
3, 238, 597
1, 807,409
1, 529, 534
2,057, 505
1,104, 721
1,192,166
1, 278,181
1, 762, 658
866,160
648,283

12K per
cent on
capital
net loss

Net tax

$28, 790
29,602
29,858
157,019
126,076
88,363
148, 509
62, 650
41. 399
26^ 491
18,429
16,100
10,814
30,019
12,281
4,745
2,874
4,228
1,641
1,223
1,100
1,598
207
206

$46,812
43, 647
34.046
24;321
27, 293
33,553
17,802
153,367
40,142
61, 874
7,411
11,895
736

$187,007
204,044
212,477
1,232,310
1,397, 999
1,486,840
2, 677,606
2, 546, 408
2,360,107
2,076, 567
1,561,094
1,757,257
1, 442, 844
4, 982, 401
3,186,174
1, 740, 790
1, 519, 249
2,041,382
1,102, 344
1,190, 943
1,277, 081
1, 761, 060
865, 953
648,077

I

1

Total

221 530 1,132,289,870 236, 737,080

1,261,361

61, 277, 664

10, 444, 559

24, 702,131

7, 659, 708

42,806,398

1,251,411

£02, 899

41,052,088

Nontaxable 2
Taxable

109,372
112,158

1,261,361

61,277, 664

10,444, 559

24,702,131

7, 659, 708

42, 806,398

1,251,411

502,899

41,052, 088




272,441,025 30,952, 254
859,848,845 205,784, 826

Ul

H

o
o
o
o
tH i

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
$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

4 057
359
18, 944
40,921
16,913
22, 477
17,489
13, 242
5,367
20, 832
76
5,486
31
3,909
22
2,945
17
2,149
18
1,759
1,406
1,099
863
759
622
2,233
1,242
776
935
529
284
189
J42
87
82
192
65
50
21
28
15
20
4

i
i
i
;

$2,519,218
$305, 351
35,241
209,980
29, 054, 844 1, 005, 914
369, 774
70,724,842
1, 841,847
41.953.966
790,362
52. 857. 256
1, 870,093
60,669,761
47. 692. 913 1, 313,055
2,189, 523
23,420,935
93,957, 513
2, 523,198
405, 995
123,008
30, 077, 843
889, 525
201, 211
208,015
25, 313, 518
1,065, 560
167, 319
166, 209
22,014,110
1,156, 519
146, 573
159, 584
18, 222, 030 1,162, 770
172, 337
156, 816
16, 698, 604 1, 237, 348
14, 740,917
1,640, 597
12, 618, 595
1, 689,081
10, 772, 018 1, 686, 970
10, 230, 206 1, 587,109
9, 007, 995 1, 526, 663
38, 496, 352 7, 819,151
27, 688, 394 6, 665, 726
21, 201, 373 5, 741, 575
32,211,271
9, 540,979
23, 565, 552
7, 222, 521
15, 553, 975 5, 409,101
12, 230, 494 4, 111, 133
10, 654, 349 3, 325, 904
7, 371, 534 2,911,002
7, 762, 837 2, 970, 044
23, 397, 284 10,107,070
10, 875, 328
5,163,023
10, 995, 727
5,140, 605
5, 774, 519 2, 810, 532
9, 652,480
3, 834, 374
6, 636,118
2, 581, 486
11,670,749
7, 944,167
3, 870,137
164, 634

1

$2, 661

$665

$1,996

152, 650

152, 650

38,163

114,487

276, 217

276, 217

69, 054

207,163

216,616

216, 616

54,154

162,462

373, 241

373, 241

93, 310

279,931

139, 767

139, 767

29, 539

110,228

154, 011

154,011

29,192

124,819

161,452

161, 452

28, 465

132,987

158, 499

158, 499

26, 408

$2, 661

$30, 987
12,119
8,434
12, 477
8,763
71, 053
15, 473
29, 474
45, 478
36, 801
46, 632
24, 630
23, 330
24,015
1,254
24, 695
7,383
58,168
225
3,840
38,140
1,588
1,168

$259,168
679, 848
1,135, 472
1, 421, 328
2,050, 344
1,173, 560
1, 222, 240
4,986, 728
2, 025, 928
3,153, 872
1, 494, 032
3, 538, 760
2, 373, 664
2, 687, 776
3, 560, 384

171, 823
167, 453
157, 989
144, 298
156, 015
147, 385
630, 528
604, 353
492, 344
800, 757
591, 387
352, 462
284, 449
218, 973
140, 487
158, 811
445, 452
178,014
168,150
72, 076
97, 740
87, 414
60, 438
6,059

$7, 024
16,094
21, 427
26, 489
31, 082
268, 976
424, 200
519, 905
1,159,423
1,157, 263
900, 987
814, 937
721, 778
566, 935
670, 633
2, 212, 630
1, 273, 558
1,175, 814
689, 300
942, 535
733,545
1,732,225
32, 329

$32, 396
84, 981
141, 934
177, 666
256, 293
146, 695
152, 780
623, 341
253, 241
394, 234
186, 754
442, 345
296, 708
335, 972
445,048

171, 823
174,477
174, 083
165, 725
182, 504
178, 467
899, 504
1, 028, 553
1, 012, 249
1,992, 576
1, 833, 631
1, 395, 383
1, 277, 052
1,197, 044
854,117
982, 224
3, 281, 423
1, 704, 813
1, 738,198
948,130
1, 482, 620
1,117, 667
2,128, 635
483, 436

28, 030
25, 607
23, 219
22,112
23, 362
21, 503
101, 496
81,218
59, 880
77,043
47, 481
24, 968
17, 652
12, 755
9,977
8,479
20, 537
5,756
5,186
1, 878
3,100
1,167
1, 691
•558

132, 091

$4,038
19, 568
4,620
1,352
2,080
1,867
5, 200
1,683
1,690
110
312

749

143, 793
148, 870
150,864
143, 613
159,142
156, 964
798, 008
947, 335
952, 369
1,911,495
1, 766, 582
1, 365, 795
1, 258,048
1,182, 209
842, 273
968, 545
3, 259, 203
1, 697, 367
1, 732,902
945,940
1, 479, 520
1,116, 500
2,126,195
482, 878

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
Nontaxable. Specific exemptions exceed net income.




11

O
w

6

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

CO

Oi

MICHIGAN—Continued
Tax before deducting tax credits

Income exempt from normal tax
Interest on Capital net
Number
Governgain from
of reNet income {
ment obsale of
turns
assets
Dividends ligations

Income classes

Normal
tax

Surtax

Tax on
capital
net gain
(12H Per
cent)

Tax credits

Total

25 per cent
of tax on
earned net
income

not wholly
exempt
from tax
$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

4
1
4
1
1
2
188, 669

.

62, 934
125, 735

held for
more t h a n
2 years

$1,279, 715
(3)
(3)
(3)
(3)
(3)
21, 681, 660

$1,019
(3)
(3)
(3)
(3)
(3)
87,886

$3, 624, 008
(3)
(3)
(3)
(3)
(3)
12,002, 800

$390
(3)
(3)
(3)
(3)
(3)
43,971

$217,180
(3)
(3)
(3)
(3)
(3)
4,046,497

$453, 001
(3)
(3)
(3)
(3)
(3)
1, 500, 350

$670, 571
(3)
(3)
(3)
(3)
(3)
5, 590, 818

910,910,113 143,124, 594
32, 609,992
158, 712,159
8,026,420
752,197, 954 135,098,174

615,032

47, 389, 912

8, 014, 332

20, 362, 766

5, 923, 739

34, 300, 837

994, 554

615,032

47, 389, 912

8,014, 332

20, 362, 766

5,923, 739

34, 300, 837

994, 554

$4,841,149

8
8
(3)

(3)
(3)
(3)
(3)
(3)

12M Per
cent on
capital
net loss

$135

814

Net tax

$670, 436
(3)
(3)
(3)
(3)
(3)
5, 590,004

ui

$43,269

33,263,014

o

43, 269

33, 263,014

(3)
(3)
(3)
(3)
(3)

MINNESOTA
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
$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




1,834
333
8,200
10,558
7,994
7,064
9,028
4,205
3,621
8,335
360
2,080
145
1,513
96
1,070
47

$1,031,711
164, 274
12, 676, 228
18, 202,413
20,164, 906
16,760,616
31,570,679
15, 257,193
15, 934, 324
37, 731, 299
1,946,296
11,378,201
929, 579
9,790,646
715,489
7, 994,419
398, 940

$168, 289
51,566
656,428
228,607
1, 054,185
521, 910
1,506,364
509,763
1,556,911
1,079,109
784, 520
553,096
525,043
577,246
472,550
567,805
358,976

$2,133

$2,133

$533

$1,600

40, 312

40, 312

10,078

30,234

90, 275

90, 275

22, 569

67, 706

52, 716

52, 716

13,179

39, 537

111,437

111,437

27, 859

83, 578

50, 930

50,930

11,475

39,455

55,056

55,056

11, 062

43,994

54,451

54,451

10,198

44,253

!

ii

H
M
O

o
o
g

$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.
O? $12,000 to $13,000
rf^ $13,000 to $14,000.
^ $14,000 to $15,000
T $15,000 to $20,000_ _
1 $20,000 to $25,000. __
^5 $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
$2C0,000 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

719 !
47
521
418
358
262
259
188
615
375
270
286
153
98
71
34
34
15
53
16
6
5
2
2

6,096,315
446.785
4, 933,681
4,383, 267
4,125, 212
3,264,045
3,496,317
2,730,102
10,667,442
8,424,519
7,353,116
9, 773,179
6,778, 726
5,338,797
4, 603,974
2, 555, 943
2, 873,659
1,413,023
6,145,300
2, 792, 913
1,315,162
1,336,360
716, 280

558, 237
348,657
483, 934
806,251
878,250
510, 909
774,060
663,601
2,993,420
2, 647,746
2, 737, 726
4,459,804
3, 630,682
2,440, 764
1,851,373
1,395,371
1,559,517
327,010
2,969,999
1,711,592
1, 072,145
634,063
535,588

49,168
$6, 867
6,723
3,485
8,161
356
23, 552
49,135
31,226
53, 796
22, 905
16, 288
6,733
3,891
8,913
5,304
60,546
1,181
2,965

$83,912
191, 640
293, 528
201,912
92,320
259,400
392,680
1,445,224
704,376
257,656
165,656
22, 296

8,788 1

49,168

46, 601
43, 686
44, 843
40,980
46, 757
38,739
173, 262
163,440
138, 865
194, 752
109, 249
105,847
100,201
46, 961
51,102
29,784
76,399
17,323
8,707
26,161
8, 649

46, 601
45,701
50,237
47,395
55,673
48,168
249, 560
295,172
319,433
551,417
463,257
462,189
464,461
281,812
340,359
179, 794
812,260
397,070
208, 575
239,436
133,553

$2, 015
5,394
6,415
8,916
9,429
76, 298
131,732
180, 568
346,176
330,053
319,651
339 021
223,311
256, 832
100,925
555,208
291,700
167,661
192, 568
122,117

$10,489
23,955
36, 691
25, 239
11,540
32,425
49,085
180,653
88,047
32, 207
20, 707
2,787

8,658
7,371
6, 815
6,918
6,812
6,305
27,159
26,831
19 582
20,169
10, 596
9,031
7,286
3,260
3,307
1,754
5,370
1,988
286
460
256

-----

$1,219
3,854
2,055
320
5,240
3,437
45
14,112
12,615
1,203

40,380
37,943
38,330
43,422
40,477
48, 861
41, 863
222,401
268, 341
299, 851
530,029
448, 807
451,103
456, 855
273,312
333, 615
177,995
792,778
382, 467
207, 086
238, 976
133, 297

M

1

(3)

(3)

(3)

(3)

(3)

(3)

(3)

(3)

(3)

(3)

!
1, 733, 876

132,996

6,963
318, 990

Total _

71, 291

305, 945, 206 47, 296,063

Nontaxable 2
Taxable

31,372
39, 919

85, 814,937 7,431,923
220,130,269 39, 864,140

25, 423

109,120

2,044,209

3,775,110

1, 065, 776
5,176,376

133,222 |

267,765
6. 466. 366

647,047

296,351

44,100

6,125, 915

6.466.366

296,351

44,100

6,125, 915

i
318, 990

5,176,376

2,044, 209

3,775,110 1

647.047

o
o
j

267, 369

396

MISSISSIPPI
548
$42. 746
$326, 097
Under $1,000 2...
$296
$395
$395
$99
56
5 555
30, 607
Under $1,000
2,406
3, 745, 361
107, 794
$1,000 to $2,000 2.
4,685
1,572
6,246
£,246
2, 713, 501
35, 415
1, 561
$1,000 to $2,000__
2,213
5, 461, 557
177, 464
$2,000 to $3,000 2_
1,094
2, 603, 544
69,112
3,459 |
10, 378
$2,000 to $3,000__.
13, 837
13, 837
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
Nontaxable. Specific exemptions exceed net income.
3 Classes grouped to conceal net income and identity of taxpayer.




II
QQ

H

o
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

CO

00

MISSISSIPPI—Continued
Tax before deducting tax credits

Income exempt from normal tax

Incoine classes

$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




Number
of re- Net income l
turns
Dividends

2,410
909
804
1,675
75
683
31
535
18
373
19
261
9
184
153
151
108
111
77
214
105
56
66
35
11
12
5
1
1
3
1

$8, 458,178
3, 279,172
3, 545, 522
7. 526, 968
' 408, 064
3, 737, 962
196, 453
3, 473. 389
133. 593
2, 789, 393
161, 561
2, 210, 563
85, 652
1, 740, 717
1, 600, 932
1, 734,150
1, 344, 936
1, 494, 968
1,121,173
3, 677, 276
2, 300, 743
1, 512, 649
2, 267, 606
1, 545, 631
601, 982
764, 517
377, 362

$407, 496
67, 388
346, 022
174, 386
109, 860
179,063
116,424
142, 291
63, 440
125, 611
102. 297
147, 065
49,176
95, 601
276,204
190, 716
162, 731
207, 513
176, 468
613. 624
578, 463
371, 839
345, 940
401,295
313, 483
159, 267
169, 573

Interest on Capital net
Governgain from
ment obsale of
ligations
assets
not wholly
held for
exempt
more than
from tax
2 years

Normal
tax

Surtax

Tax on
capital
net gain
(12H per
cent)

Tax credits

Total

25 per cent
of tax on
earned net
income

' i)

Net tax

$14, 059

$10, 544

6,775

20, 325

16, 932

3,679

13, 253

21,163

21,163

3,503

17,660

20,890

20,890

3,106

17, 784

18,814

$3. 496
19. 584
2li 496
42, 848
26, 560

$3, 515

27,100

16 932

$13,158
1,380
584
672
50
7,215
7,918
46
3,825
3,324
70
7,343

$14, 059

27,100

18,814

2,067

16, 747

17, 915
16, 980
20, 947
17. 010
22,046
16, 481
72, 072
53, 718
32, 523
65, 613
43, 883
7,441
21,060
7,901

17, 915
17, 672
23,138
19, 567
25, 813
20,258
96, 845
86, 663
65, 874
143, 295
123, 989
46, 560
80, 808
41, 945

1.790
1,601
1,713
1,199
1,995
1,182
5, 951
3.948
1,783
2,930
1,512
728
1,007
184

16,125
16,071
21, 425
18, 368
23, 818
19, 076
90,894
82, 715
64, 091
139, 563
122, 477
45, 832
79, 801
41, 761

$692
2,191
2,557
3,767
3,777
24, 773
32, 945
33, 351
77, 245
77, 658
36, 432
54, 473
30, 724

$437
2,448
2,687
5,275
3,320

(3)

$802

(3)
(3)

(3)
(3)

12M per
cent on
capital
net loss

(3)

(3)

(3)

(3)

(3)

(3)

M

o
GO

$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 _. .

I

]

.

.

1

j

1
i
i

" ""

i

" "

i
j

!

i

95, 762

4, 829

57, 372

34. 066

96,267 i

505

16,985

73, 750, 950

6, 904. 867

45, 585

386,512

559, 855

437, 957

48, 233

55,792

802

989, 451

8, 533
8, 452

22, 522 038
51,228,912

1, 522, 719
5,382.148

45, 585

386, 512

559, 855

437, 957

48. 233

1,046,045 j
1
1,046,045 1

55,792

802

989, 451

.1

Total
Nontaxable 2
Taxable

!

i

i

._

779,171

373,545

272, 528

MISSOURI
Under $1,000 2
Under $1,000
$1,000 to $2,000 2
$1,000 to $2,000
$2,C00 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
1
Capital net gain from sale
are not deducted. 2
Nontaxable.




2, 001
$1, 289, 562
188
96,109
27, 876, 519
17, 702
13.281 | 22, 759, 970
36, 823, 585
14,801
20,152,149
8, 475
40, 313, 771
11.551
26. 612, 954
7,190
13,190,188
3, 021
43, 595,189
9,691
390
2,114, 368
4, 360
23, 827, 281
193
1, 251, 351
2,922
18, 905, 084
155
1,149,871
16, 700, 341
2,237
97
821,166
1,558
13. 218, 481
103
976, 283
12, 368,020
1, 305
9, 667, 672
922
8, 803, 764
766
8, 786, 469
704
7,101, 578
526
6,691,856
462
26, 223, 276
1, 519
19,584,178
878
534
14, 569, 370
of assets held for more

$187, 349
3 826
644, 264
164. 723
1, 754, 863
492, 755
1, 501, 032
881, 682
2, 074, 496
1, 307, 903
962, 930
1, 054. 773
825, 758
1,122, 290
879, 578
1, 284. 220
644, 209
1, 236, 007
828, 927
1 506 039
1, 767, 932
1, 663, 827
1, 840, 561
1, 631, 892
1. 522, 856
6, 923, 783
6,105,972
5,119, 956

i
$1 206

$1,206 !

$301

$905

48 035

48,035 j

12,009

36, 026

25,972 |

77, 916

103,888

103 888

23,262

69, 786

133,118

133,118 ;

33,279

99, 839

111, 157

111, 157 j

27, 287

83, 870

114, 721

114,721 ;

23,518

91, 203

118 946

118, 946

23, 289

95, 657

111 071

111,071 ;

21,267

89, 804

93,048

93, 048

97, 470
85,041
93, 356
103, 971
94,153
104, 013
553, 918
606, 303
603, 076
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
$16, 209
25, 371
63,113
11,085
27,312
130,191
107, 772
64. 443

Specific exemptions exceed netl ncome.

o

117 771
97, 324
99. 475
105', 672
92, 692
97, 923
446, 900
368, 854
289, 021

$4, 508
11,376
17, 334
18, 282
22, 929
184, 769
299, 050
354, 858

117 771
101, 832
110.851
123, 006
110, 974
120, 852
631, 669
667, 904
643, 879

20 301
16, 791
17, 495
19, 035
16, 821
16, 839
77, 751
61, 601
40, 803

a Classes grouped to conceal net income and identity of taxpayer.

3
o
o

TABLE

15.

Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, income
exe?npt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued
MISSOURI—Continued
Income exempt from normal tax

Income classes

$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 to $3,000,000
$3,000,000 t o $4,000,000
$4,000,000 t o $5,000,000
$5,000,000 a n d over .
Classes g r o u p e d 3

Net income l

579
312
170
116
64
59
50
95
29
17
11
6
6
5
4
1

$19, 951, 095
13, 823, 267
9,311,511
7, 447, 463
4, 724, 524
5, 043, 964
4, 713,023
11,400,749
5, 005, 225
3, 806, 054
2, 959, 555
2, 004, 777
2, 584, 506
3,169, 446
3, 575, 253
(3)

2
1

(3)
(3)

I n t e r e s t on Capital n e t
Governgain from
m e n t obsale of
Dividends
ligations
assets
not wholly
held for
exempt
more t h a n
from tax
2 years
$7,781,299
5, 682, 890
4, 213, 793
3, 924, 044
2,117,476
2, 341, 229
2,119, 864
5, 489, 943
2, 372, 212
1, 480, 849
1,396,656
1, 153, 726
569, 447
230, 569
91,017
(3)
(3)
00

$108, 777
38,433
63, 517
9, 960
70, 945
13,575
30, 357
146, 860
2,869
4,815
566
952
106

$119,288
422,888
512, 720
827,864
714, 920
533,800
718, 736
2, 036,616
1,462,720
1,295,912
1, 665,896
935.088
1, 777, 528
2 387 056
2,531,504
(3)

399
(3)
(3)
(3)

Tax credits

Tax before deducting tax credits

Normal
tax

$416.156
278,026
174, 944
108, 869
72, 751
94, 372
76. 338
162,579
59, 752
51, 507
3,234
20.894
9^ 707
26. 476
46, 702
(3)

(3)
(3)

(3)
(3)

Surtax

$732, 263
673, 315
552,096
487, 715
352, 460
435,122
421, 252
1, 125, 926
488, 407
407,162
191, 374
173,170
119,980
130, 338
182,515
(3)
00
00

Tax on
capital
net gain
(12H per
cent)
$14,911
52, 861
64,090
103, 483
89, 365
66, 725
89, 842
254, 577
182,840
161, 989
208, 237
116,886
222,191
298, 382
316, 438
(3)
00
(3)

Total

$1,163, 330
1, 004, 202
791,130
700, 067
514, 576
596,219
587, 432
1, 543, 082
730,999
620. 658
402. 845
310, 950
351, 878
455, 196
545,655
(3)
(3)
(3)

25 per cent
of tax on
earned net
income

$44, 227
26, 444
15,193
8,820
5,995
5,296
4,168
8,446
2,837
1,595
234
563
621
688
260
(3)

12H per
cent on
capital
net loss

Net tax

$11,986
2,510
4,464
6,541
1,246
3,645
8,939
2,629
117
47, 656

$1,107,117
975, 248
771, 473
684, 706
507, 335
587, 278
574, 325
1, 532, 007
728, 045
571. 407
402,611
310, 387
351,257
454, 508
545, 395
(3)

(3)
(3)

(3)
(3)

2

593
938, 220

8, 301, 528
26, 244,064

23, 959
4,177, 088

1, 037, 691

1,157, 832

422

533, 836,188

190, 546
87, 095, 963

96,182

109, 059

Total _
Nontaxable
Taxable

Number
of returns

7, 482, 383

3, 280, 508

14, 939, 979

603, 430

89, 733

1,157, 410
14, 246, 816

50, 014
59, 045

125, 806, 664
408, 029, 524

10, 303, 406
76, 792, 557

938, 220

26, 244,064

4.177,088

7, 482, 383

3, 280, 508

14, 939, 979

603, 430

89, 733

14,246,816

$105

$105

$26

12, 509

12, 509

3,127

8, 845, 371

MONTANA
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 *-.




331
15
2,187
3, 510
1,885

$198, 549
7,331
3, 474, 043
6, 069, 207
4, 641, 424

|

$52,324
54,114
50, 875
127,771

j
::::::::::::

o
o

1
!

$79
9, 382

>

H
M
Ul
II

o

Ul

O
O

$2,000 t o $3,000 .
$3,000 t o $4,000 2 . . . .
$3,000 t o $4,000
$4,000 t o $5,000 2
$4,000 t o $5,000
$5,000 t o $6,000 2
$5,000 t o $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 t o $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
$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 o v e r . _ .
Classes g r o u p e d 3
Total
Nontaxable 2___
Taxable

2,667
2, 085
1, 523
801
2,367
28
541
4
341
4
198
4
155

6, 357, 846
7,383,108
5, 494, 972
3, 467, 299
10, 662, 485
152, 322
2, 962, 475
25, 597
2, 202,083
29,191
1,478,426
33,719
1,312,726

74, 320
242,754
141,024
266, 059
184,279
44, 212
97, 790
15,981
123,878
16, 775
97, 434
28, 650
87,033

113
76
71
43
38
35
95
45
26
18
10
9
4
1

1,071,192
795,322
816,164
539,233
513,192
506,147
1, 657, 767
1, 001, 272
710,490
607, 524
452, 823
499, 264
259, 742
(3)

90, 054
110,236
109, 817
78, 539
98, 987
115,147
400, 276
252, 581
150, 397
211, 893
193, 928
637, 066
137, 756
(3)

i

33 79*>

8, 431

22,022

22, 022

5. 505

16, 517

31,794

3!, 794

7, 949

23, 845

33 722

j

25, 291

13, 402

13, 402

2, 678

10,724

12,634

12,634

2,087

10, 547

10,317

10, 317

1,601

8,716

11,232

1,388

9,844

1,313
857
1,159
677
615
531
3,129
2 115
1,364
91]
571
280
238
(3)

2,383
(3)

9, 285
7,880
9,806
8,166
7,824
7,922
37,406
33,977
33, 236
33, 856
30, 538
36, 666
22, 838
(3)

11,232

.

(3)

8,472
21,104
(3)

10, 598
8,385
9,895
7,752
7,111
6, 732
28. 060
20,812
17, 770
12,993
8,643
6, 870
4,778
(»)

$352
1,070
1, 091
1,328
1, 721
12,475
15, 2S0
16, 830
21,635
22 466
29,017
18, 043
(3)

1,059
2, 638
(3)

10, 598
8,737
10, 965
8, 843
8.439
8',453
40, 535
36 092
34, 600
34,811
31,109
36, 946
25, 459
(3)

$94
2, 512
925
7,798
2,748
1,497
3,625
338
823

$1,464

$183

1=
$44

8

(3)

(3)

(3)

(3)

(3)

(3)

(3)

(3)

(3)

(3)

(3)

1

(3)

(3)

(3)

(3)

(3)

(3)

(3)

(3)

(3)

(3)

CO

O
in

(3)

i

!

o
o

i

|

19, 239
7,329
11,910

1, 442, 551
646,379
66,825,486 | 4,938,329
19, 405, 252
848. 640
47, 420, 234
4, 089, 689

15, 387
35, 747

473, 344
504, 384

16, 871
315,007

114,713 !
256,021 i

59,168
63,048

190, 752
634, 076

718
47, 270

4,183

185, 851

6,610

580,196

35, 747

504, 384

315, 007

256, 021

63, 048 j

634, 076

47, 270

6,610

580,196

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
are not deducted.
Nontaxable. Specific exemptions exceed net income,
3 Classes grouped to conceal net income and identity of taxpayer.




3

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, tax credits, and net tax—Continued

8

NEBRASKA
Tax before deducting tax credits

Income exempt from normal tax

Income classes

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
$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




j Number
of reN e t income 1
turns

....!
'

1, 015
89
5,168
4,262
4,271
2,871
5. 807
1, 704
1,720
2,639
230
1,636
88
1,023
43
677
23
471
21
339
232
198
162
126
121
317
159
83
69
39
23
7
7

$608, 909
33,499
8, 000, 030
7, 302, 436
10,707,341
6, 835, 623
20,172,642
6,187,106
7, 482, 320
1 i, 906, 696
1,234.741
8, 937, 09ft
563, 578
6,631,761
320, 446
5, 046, 785
195,441
3, 996,842
197, 483
3, 208, 913
2, 431, 155
2, 267, 523
2, 024, 715
1,703,505
1, 754, 342
5, 483, 671
3, 518, 630
2, 279, 609
2, 380,126
1, 733, 051
1, 269, 963
446, 547
520,828

Interest on Capital net
Governgain from
ment obsale of
assets
Dividends ligations
not wholly
held for
exempt
more than
from tax
2 years

Normal
tax

Total

25 per cent
of tax on
earned net
income

12K per
cent on
capital
net loss

Net tax

w
>

$54,146
8,403
138,824
88, 482
492, 549
215,315
697, 007
120,957
646, 707
260, 805

$374

$374

$93

$281

16, 357

16,357

4,089

12, 268

M
Ul
H
I—I

35, 733

35 733

8 933

26 800

o

21, 493

21, 493

5,374

16, 119

38, 283
i

38, 283

9, 571

28, 712

39.245 !
:

39, 245

9,018

30, 227

40, 004

288,123
306, 165
297,760
276, 795
136,492
282, 424
150, 729
295,878
230.315
328, 318
351. 479
314, 310
'?55, 070
1, 120, 947
877, 460
693, 014
758,465
586, 446
501,018
240, 026
188,185

Tax on
capital
net gain
(12H per
cent)

Surtax

Tax credits

40, 004

7,896

32, 108

35, 695

35, 695

$2, 671
5, 569
18,512
473
1,078
7, 217
24,719
8, 391
2, 233
1,713
220
88

$28,760
60, 848
129,128 t
31,984
118, 040 \

31, 141
27, 130
27, 326
26, 203
25, 659
28,849
108, 322
74,315
49,031
53.537
40, 624
26,610
6, 345
9,488

$1,138
2,837
4, 023
4,397
5, 861
38, 761
52,478
56, 810
85, 221
83, 922
72, 525
31,315
34,911

$3, 595
7,606
16,141
3,998
14,755

6,706

28, 989

33, 440

I1

33, 440

6,030

27,410

31,141
28 268
30,163
30, 226
30, 056
34,710
147, 083
126, 793
105, 841
142,353
132,152
115, 276
41, 658
59,154

5, 249
4 434
4, 106
3,981
4,361
4 189
18, 051
12,356
7, 219
5,193
3,827
2,519
878
796

25,892
23 834
26 057
26, 245
25, 695
30 521
129, 032
114,437
98, 622
127, 359
127,895
112,439
40, 780
58, 35 8

$9, 801
430
318

a
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
'^

Total. Nontaxable Taxable

2

173,714
562, 084
957, 727
(3)

1

(3)

(3)

1
I

(3)
(3)

(3)
(3)

6

14 4%
385, 122
158.450
(3)

r
> 114
3, 739
14. 262
(3)

( ' • )

(>)

6,382
7,511
59, 731
(3)

(3)

(3)

(3)

(3)

(3)

(3)
(3)

(3)

10, 665
46, 982
48, 585
(3)

(3)

51 056
60, 088
477, 848
(3)

(3)
(3)

(3)
(3)

(3)
(3)

(3)
(3)

(3)
(3)

i
l

2,801,098 !

•
35, 681
18 386
17,275

141,877,975

1

512 959
12,883,726

49 482,931 ! 9. fifil 01 «
92, 395, 044
3,232,707

2'> 161 1
58, 232
122, 578
(3)

(3)

409
584
574

8,772

21, 759
48, 876
122, 004
(3)

j

!

2,021 I

2,251,936

86,759

281, 492

370, 272

456

72. 884

3, 209, 688

820, 340

667,190

401,211

1,888,741

136. 885

19,321

1, 732, 535

72,884

3,209,688 !

820,340

667,190

401,211

1, 888, 741

136, 885

19, 321

1, 732, 535

369, 816

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 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 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 t o $11,000-.
$11,000 to $12,000..

213
9
836
,387
566
840
645
366
lt>7
449
16
224
8
130
6
102
2
57
4
30
23
16

$129,235
6, 328
1,282,608
2, 391, 365
1,388,664
1, 964, 267
2, 206, 500
1,311,661
725, 939
2,017,351
84, 539
1 223 128
50. 375
843 797
45, 496
758,193
16, 533
479, 097
37, 716
284, 703
241,711
183, 554

$7, 692
$64
14,594
4, 223
21,199
19,098
57, 057
46, 064
47, 716
34, 809
21,248
48 758
27, 571
33 128
33,402 :
38 512
10,220 ;
56,393 1
24, 090
29,428
19, 965
37, 635

i

$64

$16

$48

4,711

4.711

1,178

3, 533

9, 948

9,948

2,487

7,461

5, 524

5, 524

1,381

4,143

8,249

8,249

2,062

6,187

7. 788

7 788

1 575

6 213

5 949

5 Q49

1 005

4,944

6,273

6 273

854

5,419

4,467

4,467

573

3,894

3,047
3,703
2,319

466
280
209

2,581
3,423
2,110

3. 047
3, 581
2,082

$122
237

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.




3
o
o
g

to

o
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
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 wholly
held for
exempt
more than
from tax
2 years

Normal
tax

Surtax

Tax on
capital
net gain
(12M Per
cent)

Tax credits

Total

25 per cent
of tax on
earned net
income

12M per
cent on
capital
net loss

Net tax

GO

$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 t o $400,000
$400 000 to $500 000
$500,000 to $750,000
$750,000 to $1,000,000 _ _
$1,000,000 to $1,500,000
$1,500,000 t o $2,000,000
$2,000,000 to $3,000, 000
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000 _ _
$5,000,000 a n d over
Classes grouped 3

11
6
5
18
7
4
6
1
3
1
2
1

$137,394
81, 038
72, 778
299,449
159,441
105, 919
195,487

$95
21

$18,899
11,091
18,464
90,355
64,166
8,081
42, 964

170

2

(3)

(3)

(3)

1

(3)

(3)

(3)

(3)

(3)

(3)

(3)

$265
118
51
377
89
62
185

$2,019
1,736
1,601
6,468
5,190
6,142
12,305

$276
210
256
1,700
2,618
2,454
6,560

i
((33))

$1,754
1,618
1,550
6,091
5,101
6,080
12,120

(3)

(3)

(3)

(3)

>
>

H

i—i

3
o

3
o
o

(3)
(3)

937,103

422, 786

$266. 568

10,161

51, 264

$33, 321

94, 746

655

94,091

Total.. -

6,164

19, 661, 369

1,309,608

6,006

266, 568

93,231

65, 697

33,321

192,249

13,888

178,361

Nontaxable 2_ _
Taxable

2,463
3,701

5, 967, 605
13, 693, 764

264,789
1,044,819

6,006

266, 568

93, 231

65, 697

33, 321

192,249

13, 888

178,361




5, 720 1

I(33)
()

$1, 743
1,526
1,345
4,768
2,572
3,688
5,745

NEW HAMPSHIRE
476
Under $1,000 2
$276,130
$100, 864
73
Under $1,000 2
42,339
14, 512
2,741
550,957
$1,000 to $2,000
4,443,823
2,044
105,442
$1,000 to $2,000 2
3, 501, 077
2,107
774,769
$2,000 to $3,000 .
....
5,119, 277
1,331
197,316
$2,000 to $3,000 2
3,155,284
1,809
713,179
6,367, 840
$3,000 to $4,000
883
3,145,004
234,120
$3,000 to $4,000 2
749
3, 285,941 1,070, 274
$4,000 to $5,000
1,339
357,607
$4,000 to $5,000 2
6,003 396
136
' 356,451
$5,000 to $6,000
738, 705
553
244, 628
$5,000 to $6,000 2.
. .
3, 030,156
72
286,367
$6,000 to $7,000
462,195
408
$6,000 to $7,000 2
369,033
2, 649,369
$7,000 to $8,000
40
243,425
298,459
$7,000 to $8,000 2
311
2, 317, 232
320.195
29
217, 268
$8,000 to $9,000
246,177
199
1,686,191
283,883
$8,000 to $9,000 2
20
$9,000 to $10,000
190, 063
161,490
134
184,243
1,274, 271
$9,000 to $10,000143
$697
$10,000 to $11,000
1,493,424
426,395
351, 490
1,262
$11,000 to $12,000
1,127,436
98
98
1,483
1,226 749
342,936
$12,000 to $13,000
64
494
305,455
$13,000 to $14,000
866,710
61
220,215
227
882, 557
$14,000 to $15,000
164
952,757
2,858,129
$15,000 to $20,000
3, 577
107
865, 722
2,686
$20,000 to $25,000
2,357, 670
968
62
1,702, 705
592,401
$25,000 to $30,000
64
9,104
858,472
$30,000 to $40,000
2,210,492
39
596, 800
1, 718,907
2,640
$40,000 to $50,000
14
760,821
279,328
$50,000 to $60,000
9
588,322
499, 987
$60 000 to $70 000
10
729 385
431, 269
510
$70,000 to $80,000
9
764,184
666,101
$80,000 to $90,000
1
$90,000 to $100,000
6,188
908, 725
1,242,949
10
$100 000 to $200 000
$150 000 to $150,000
494,317
217,087
3
$200 000 to $250 000
2
$250 000 to $300 000
(3)
1
$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
1
Capital net gain from sale of assets held for more than 2 years is included in
are not deducted. 2
Nontaxable. Specific exemptions exceed net income.




1

$393

$98

$295

8,193

8,193

2,048

6,145

15, 031

15,031

3,758

11,273

15,185

15,185

3,796

11,389

18,159

18,159

4,540

13,619

12, 752

12, 752

2,748

10,004

13,936

13,936

2,601

11,335

14,446

14,446 1

2,559

11,887

12, 568

12, 568

1,911

10,657

1,697
1,680
1,247
1,848
1,183
1,885
6, 528
5, 443
3, 557
3,278
2,153
1,111
538
799
242

9,454
12,018
10,261
13,800
10, 629
13,181
56,483
69,908
72, 884
125,419
128,623
64, 727
47, 534
70, 581
78, 042

$393

$29, 952
56,464
57,576
49,144
80,688
123,136

11,151
13,057
10, 038
13,186
9,471
12,045
42, 273
40,195
34, 515
48, 014
40,617
15,388
3,129
8,155
4,061

$641
1,470
2,462
2,341
3,021
20, 738
35,156
41, 926
77, 243
83,101
43,253
41, 540
53,139
60, 003

$3, 744
7,058
7,197
6,143
10, 086
15,392

11,151
13,698
11,508
15, 648
11,812
15, 066
63,011
75,351 ]
76,441
129, 001
130, 776
65,838
50, 812
71,380 |
79, 456

91,480
157, 568

11,118
5,293

144, 690
50, 670

11,435
19, 696

167, 243
75, 659

625
437

$304
2,740
1,172

m

O
O

o

166, 618
75,222
(3)

net income, 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
o
C

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
2

N E W HAMPSHIRE—Continued
Tax before deducting tax credits

Income exempt from normal tax

Income classes

Number
of returns

Net income l
Dividends

Interest on CaDital net
Governgain from
m e n t ob' sale of
assets
ligations
held for
not wholly
more t h a n
exeir.pt
2 years
from tax

Normal
tax

Surtax

T a x on
capital
n e t gain
( 1 2 ^ per
cent)

Tax credits

Total

25 per cent
of tax on
earned net
income

12H per
cent on
capital
net loss

Net tax

W
$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__

$106,834

$120,469

$323

$597, 672

$5,981

$26, 26 <
5

$74, 709

$106, 955

$121

70,117,771

15,421,632

30,159

1,243,680

438, 350

687, 659

155,460

1,281,469

58.431

$4, 216

1,218,822

8 179
8, 234

Nontaxable 2
Taxable

$860, 085
16,413

Total _

21 428,610
48, 689, 161

4,475 044
10,946,588

30, 159

1,243,680

438, 350

687, 659

155,460

1,281,469

58,431

4,216

1,218,822

NEW JERSEY
2

Under $1,000
Under $1,000
$1,000 to $2,000 2
$1,000 to $2,000
$2,000 t o $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 $7,0C0 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 _.




.

$814,197
388. 572
15, 039, 021
30, 280, 058
17,464,810
42, 860,137
60, 225, 460
42, 462, 806
31,412,060
81,101, 162
3, 208, 049
45, 990, 899
1,637,236
39, 635, 392
1,141,221
34,281,162
891,867
29,091,839
751,909

$148,701 !
156,284 I
566,075 !
408, 288
941, 480
1, 232,138
2, 569,185
1,723,908
3, 8C0, 229 I
2, 870, 230
1,244,170
1,865,839
1,169,805
2, 256, 735
901, 022
2,194, 476
771, 812
2, 256, 446
690,212

a
c
$3,705

$3, 705

$3, 705

75, 752

75, 752

75, 752

'~229~72G'

229, 726

229,726

"2157642"

215,042
291,~962"

o

.1

215,042

291,962

"291,"962

214,353

214, 353

240,829

240,829

246,014

246,014

45, 244

200, 770

247,865

247,865

43, 040

~2O4~825

$46,228 I.
I

168,125
"1937828

$9,000 to $10,030
$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, ¥ 0
$4,000,000 to $5,000,000
$5,000,000 and ov< i
Classes grouped 3

168
131

75
217

90
34
28
29
17

|
I
I
I
\

12
3
4

J(

2

W

)

6(
22 2>3 *',<)
is 6~1 « '
' ) > 1 »O1
\ ) s '>
>M ( r l
IKJ
1»» ss > S"l
1 7S7 19,
22 »
w ! *1 S2
( 7"-> > {(
3 . << 8 ^H ( l i ) 7 >°
>
KM I 4 *% 21 i
'0Wi2 0S) ' I O'M 9 i
2 > 217, 221 v. 1 A H>3
IN 38") 5<)* ( • > 0 ' 0
r
14,646,428
, 0 J 7 , 83 ;
< ,616 693
12,570.527
11,126,584
,448 160
7,103,629
2, 651 066
C ,753 616
23,531,452
15,473,520
), 806 382
e
7,648,478
2,697 471
7, 674.101 2, 6 3 5 512
10,231.623
,747 781
7,531,891
2,912 417
9 Qftf 462
7,264,975
,374 637
2, 604, 176

1 i

'

) i

1
12 st 2
VU

IS
hS

16 1
Ml
'21
171

^ ~>

SJ4

J l

t

37 9M
339
81, 521
52 010
18 100
93 908
13, 360,
13 390
7 862
3 331
5 281
699
213

c)

936
9 39, 552
921, 760
1,217, 800
1,454, 448
1,128. 232
1, 330, 088
4, 565, 488
4, 480, 344
1,947, 912
2, 217, 528
4,013, 288
2,915, 384
2 476 416
1,172, 848
-•407,

$10 728
24, 067
34, 563
43 510
47, 405
403 472
615, 670
752 899
1, 440, 693
1, 272, 346
1, 101, 981
1, 019,031
965, 277
986,143
606, 382
2, 733, 795
1, 517,798
898, 976
844, 388
977,413
806, 696
859, 041
265, 224

$50, 992
117,319
115, 220
152,225
181,806
141,029
166,261
570, 686
560, 043
243, 489
277,191
501,661
364, 423
309 552
146, 606

260 288
264 323
252, 992
270, 859
296, 754
270, 673
1, 505, 401
1, 517, 564
1, 478, 070
2,511,350
2, 040, 965
1, 649, 050
1,504,526
1,419,071
1, 407, 363
915, 275
3, 863, 484
2, 317, 974
1,295,387
1,247,023
1,573, 441
1,256, 114
1, 259, 901
416,858

44 157
40 106
35 533
35,133
40 151
34, 874
175 205
141, 694
90 233
102, 481
52, 291
30, 805
22, 647
15,826
13,711
7,021
23, 001
8,260
3,293
2,247
3,384
1,793
988
61

$11,069
20, 219
18, 606
28, 040
3, 806
31,324
2,889
53, 774
54, 649
342
74
360
619

2Lfi, 131
224,217
217, 459
235. 726
256, 603
241, 799
1,330,196
1,375,870
1, 387, 837
2, 397, 800
1,968,455
1, 599, 639
1,453,839
1,399,439
1,362, 328
905, 365
3, 786, 709
2, 255, 065
1, 291, 752
1, 244, 702
1, 569, 697
1, 253, 702
1,258,913
416,797

(•i)

3

()

()

3

3

j ( )

M

o

()

!' ,

lot
S43 (>~> 7 )1

12

1
32
81 1

'1
1 )3

MO

o l <»21
V

< 2)1 3s
L
->

369
1,230
961
1,023
616
857

$217,930
2 295
1, 903, 444
1. 657,124
2 546 562
1,455,805
2, 940, 622

1,149,380

69« 2H'

425, 549

1,149,833

453

11

10 466,017

IS 923 i18

1, 324, 052

33,715,787

1,106,861

225, 771

32, 383,155

41 t

iO, oO 017 18 923,718

4, 324, 052

33,715,787

1,106,861

225, 771

32, 383,155

2 > 0-+4

04

s>3 1'h)

) I. 1

i4 r ^ 3 ,

MEXICO
!

$6, 181
$37
27. 669
$[ 489
115 820
31,095
60, 488

$37

$9

$28

18, 747

1.8, 747

4, 687

14, 060

7,317

1,829

5,488

7.317

-1
i

i Capital net gain from sale of assets held for more t h a n 2 years is included in net income, b u t capital net loss from sale of assets held for more t h a n 2 years a n d prior year loss are
not deducted.
2
Nontaxable. Specific exemptions exceed net income.
3 Classes grouped to conceal net income a n d i d e n t i t y of taxpayer.




H
til

3

()

M

-

NEW
Under $1,000*
Under $1,000 .
$1,000 to $2,000 a
$1,000 to $2,000
$2,000 to $3,000 3 _ _
$2,000 to £3,000
$3,000 to $4,000 ^

260 288
253 595
228 925
236, 296
253 244
229. 268
1 101 929
901,894
725,171
1,019,665
651, 300
431,869
333, 270
271,988
280,191
142, 632
559, 003
240,133
152,922
125,444
94, 367
84, 995
91 308
5, 028

3

)) 8 71

Total
Nontaxablt
Taxable...

, 7 37
132
,627
3l<2

-

V.

o
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

00

N E W MEXICO—Continued
Tax before deducting tax credits

Income exempt from normal tax

Number
of returns

Income classes

$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




.

..

411
183
589
51
281
13
183
5
118
5
76
4
54
29
21
18
15
8
25
22
11
15
2
1
2

Net income

!

$1,463,405
792.307
2, 635, 420
274. 800
1, 537, 527
83, 769
1,185,416
38, 790
875,370
42, 710
642, 351
36,449
509,073
303,494
240, 306
223,553
204, 072
115,664
435, 958
500, 832
302, 265
528,470
89,166

Interest on Capital net
Governgain from
ment obsale of
ligations
assets
Dividends
not wholly
held for
exempt
more than
from tax
2 years
$59,112
75,717
64, 140
S3,495
56,308
33, 788
54, 794
33, 925
57,467
20, 080
67, 872
23, 697
83,851
45 461
31,013
77,581
79, 832
10, 305
144,377
152,732
20, 746
370, 805

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

$6,126

1,734

6, 627

8,025

1,2S3

6, 742

7, 5i6

1,165

6 351

6,232

689

5,543

$135
299
433
541
394
3,200
6,990
7,559
19,763
4,620

5,610 !
3, S61
3, 585
2,851
2,714
3,056
10,848
15, 700
18,468
27,068
8,342

671
324
200
205
146
144
474
672
958
412
76

4,939
3,537
3. 385
2.646
2^568
2, 912
10,374
15, 028
17,510
26,656
8,266

(3)

(3)

(3)
(3)

8, 361

5,610
3,726
3. 286
2,418
2,173
2,662
7,648
8,710
10, 909
7,305
3, 722

(3)

7, 419

8 3P.1

6, 232

5,258
700

$4, 595

2,474

7,516

$6,122

$1, 5S1

9,893

8 025

!

$6,126

9 893

(3)
(3)

Normal
tax

to

o

(3)

(3)

(3)

(3)

M

o
o
g

$300,000 to $400,000 .
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1 000,000
$1,000,000 tO $1,500,000
$1,500,000 to $2,000 000
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000
$5 000,000 a n d over
Classes g r o u p e d 3 . _
Total. . . .

'
!

'

;

i

!

;
;

!
I

!
I

]

1

'•

1

;

I

. .
7,203

_ .

i

209, 768

64, 829

$5,176

6, 059

17, 572

$647

24,278

190 !

j

24.088

1, 971, 669

12, 030

5,176

136, 482

61,506

647

198,635 j

19,873 i

|

178,762

8, 877, 3S3
15,117,334

490, 860
1, 480, 809

12, 080

5,176

136,482

61, 506

647 I

i
198,635 i

)
19.873 i

i
\

178,762

NEW
10 522
2,111
89, 205
113, 768
67, 406
75, 188
92, 001
37, 647
29, 432
54, 951
1,893
32, 290
858
23, 437
580
17, 801
475
13,113
370
11,117
8,488
6,987
5,895
4, 930
4,244
14,160

|

!

23,994,717

1

U n d e r $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
$2,000 to $3,000
$3,000 t o $4,000 2._
$3,000 t o $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 t o $9,000 2
$8,000 to $9,000
$9,000 t o $10,000 2
$9,000 to $10,000
$10,000 t o $11,000
$11,000 to $12,000
$12,000 t o $13,000
$13,000 t o $14,000.
$14,000 t o $15,000
$15,000 to $20,000

i

I

j

' 3 , 740
.J
3,463

2

i

;

1

Nontaxable 2Taxable

!

|

1

'

1

I

w
H

YORK

4

I

$6, 582, 574 $1 912 724
I
1, 264, 230
281, 091
139,937,467
5, 222, 542
195,319,150
1, 850,938
(
167.481, 793
8,317,170
178, 012, 003
5, 467, 328
324, 890, 650 12, 324, 357
134, 599, 052
5, 697, 543
127, 550, 947 13,831,639
246, 838, 615
9, 465, 383
10. 203, 891
4, 342, 815
176, 633, 753
6, 699, 395
5, 504, 826
4, 094, 538
8, 349, 027
151, 730, 831
3, 538, 032
4, 352, 325
8. 092, 624
133, 031,148
3 892 216
4,020,628
111,176,936
8, 565, 987
3, 520,012
3, 331,416
105,447, 822
8, 582, 383
88,958,494 11, 059, 285 ~~~$152~767~:~~~~"~~~~.~
80, 245, 762 11,575,631
124,703
73, 558, 200 11.010,458
154,635
66, 393, 581 10, 553, 350
122,338
61, 495, 252
182, 655
9, 976, 098
244, 363, 532 46, 408, 638
510,212

$14,123

$14,123

$3, 531

$10, 592

425, 033

425, 033

106, 258

318, 775

908, 236

908, 236

227. 059

H

631,177

595, 611

595, 611

148,903

843, 272

210.818

632 454
685,171

s

446, 708

843, 272
883 847

883, 847

198, 676

988, 017

988, 017

198, 336

1, 028, 920

193, 250

1, 014, 428

177, 783

836, 645

1,133, 920
1, 054, 937
1, 045, 272
1, 052,136
1, 041, 978
1, 059,817
4, 915, 751

1,133, 920
1, 096, 057
1,150,891
1,198, 770
1, 213, 872
1, 269, 854
6, 638, 260

193, 548
169,305
166, 619
169, 606
162, 621
169, 827
788.354

o

835, 670

1, 014, 428

5
Ci.

789, 681

1, 028,920

940, 372
926, 752
984,272
1, 029,164
1, 051, 251
1,100, 027
5, 849, 906

$41," 120"
105, 619
146, 634
171, 894
210, 037
1, 722, 509

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
Nontaxable. Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayer.




xn

to

o

TABLE 15.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, income
exempt from normat tax, tax before deducting tax credits, tax credits, and net tax—-Continued

fcO

o

NEW YORK—Continued
Income exempt from normal tax
Number
of reNet income l
turns

Income classes

$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000 . .
$70,000 to $80,000 . .
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000
$5,000,000 and over

.
.

!
• _
_
|
I

Interest on Capital net
Governgain from
ment obsale of
assets
Dividends ligations
not wholly
held for
exempt
more than
from tax
2 years

8, 246 $183, 748, 492 $40, 606, 629
5, 228 142, 934, 227 34, 327, 726
6, 289 216, 875, 714 57, 044, 647
3, 619 161, 339, 261 46, 041, 261
121,489, 943 36. 604,140
2, 225
95, 139, 089 29, 459, 060
1,473
82,399,826 26, 225, 706
1, 100
67,138, 682 21, 583, 948
792
55,733,112 18,564,784
588
1, 563 188,718,392 64, 508, 997
668
114,829,961 38, 838,917
376
83,416,015 27, 868,420
225
61,587,945 18,643,711
235
79, 967, 573 23,314,493
133
59, 212, 812 20, 428, 218
153
92, 991, 040 31, 728, 599
63
54, 307, 667 19, 917, 647
51
63,848, 933 20, 704, 209
17
9,357, 703
30, 457, 751
12
4, 513, 356
28,568,813
8
26, 970, 674 13, 718,707
6
7, 839, 070
26,432, 753
2
22,006, 845 17, 608, 990

$586, 722
470, 254
788,081
$2, 637, 568
573,173
6,106, 392
479, 788
7, 724, 968
270, 577
8, 476, 352
342, 346 I 9, 364,136
209, 676 I 7, 696, 264
161.574 '•' 6,911,248
690, 461 28,832,216
499, 656 I i9,90y,«84
177, 237 ! 17,332,552
105,074 : 16,285,096
117,124 I 21,616,464
573,864 i 20,037,136
86, 725 ! 32,260,016
92, 784 i 22,379,216
136,833 ! 27,858,680
11,418 ; 12,685,952
2,222 ! 20,393,216
140,144 1 9,020,456

! 15,290,984
36, 798 ! 6,169, 712

Total

751,941 '4,903,228,994 853, 891, 546

7, 799, 781 318, 988, 608

Nontaxable *
Taxable

292,742
794,045,113 60, 807, 449
459,199 4,109,183, 881 793,084,097

7,799,781 1318,!




Tax before deducting tax credits

Normal
tax

Surtax

Tax on
capital
net gain

Total

(12M per

cent)

$4, 276, 067
3. 629, 214
5, 683,153
4, 227, 285
3,084.614
2, 372, 164
1,987,951
1, 652. 964
1,324.353
4,401,295
2, 655, 283
1,861,482
1,255,443
1,709,826
975, 636
1,420, 805
682, 580
709, 889
533,721
212, 859
251,074
181, 267
6,053

$2,812,817
3,501, 101
7, 752, 663
7, 795, 507
7, 136,435
6, 483, 282
6, 342, 930
5,791,920
5,165, 545
19,754,905
13, 555, 901
10,205,537
7,133, 198
9, 785, 448
6, 702, 980
10,551,096
5, 897, 795
6, 320, 767
3, 423,134
1, 544, 898
3, 531,123
2,186, 950
3,150, 747

$329, 696
763, 299
965, 621
1, 059, 544
1,170,517
962, 033
863, 906
3, 604. 027

2, 488, 748
2, 166, 569
2, 035, 637
2, 702, 058
2, 504, 642
4, 032, 502
2, 797,402
3, 482, 335
1,585,744
2, 549,152
1,127,557
1,911,373
771,214

$7, 088, 884
7, 130,315
13,765,512
12, 786. 091
11,186,670
9,914,990
9, 501, 398
8, 406, 917
7, 353, 804
27. 760, 227
18, 699, 932
14,233,588
10,424,278
14,197,332
10,183, 258
16, 004, 403
9, 377, 777
10,512,991
5, 542, 599
4, 306, 909
4, 909, 754
4, 279, 590
3, 928, 014

63,100, 276 1158, 924, 492 873, 576 J28I, 898, 344
39,
63,100,276 158,924,492

39, 873, 576 261,898,344

Tax credits

25 per cent
of tax on
earned net
income

$623,178
431,348
554, 947
334, 800
208. 660
143, 606
116,818
84. 183
63, 961
167, 195
80, 340
42, 959
23, 775
28,012
15,015
16, 882
6,600
4, 351
2,958
1,083
919
619
6

12H per
cent on
capital
net loss

$189,596
139, 176
139. 559
177,810
173,091
162.837
139,867
436,917
254, 246
176,737
179,270
103,062
151,857
350,123
30,113
183, 794
2,283

508, 703
4,760

Net tax

$6, 465, 706
6, 698, 967
13, 020, 969
12,312,115
10, 838, 451
9, 593, 574
9,211,489
8,159.897
7,149, 976
27,156,115
18,365,346
14,013,892
10. 221, 233
14,066,258
10,016,386
15, 637,398
9,341,064
10,324,846
5, 537, 358
4,305,826
4, 400,132
4,274,211
3, 928, 008

6, 236, 709

3, 503, 801

252,157, 834

6, 236, 709

3,503,801

252,157,834

o
Ul

o
o

NORTH CAROLINA
1,781
$1,012,897
Under $1 0002
$146,221
56
26,890
5,409
Under $1,000
i
582,979
7,150
10,947, 740
$1,000 to $2,000 2
51,723
3,264
5, 591, 872
$1,000 to $2,0002
$2,000 to $3,000
529, 852
5, 875
14, 592,443
$2,000 to $3,000
179, 448
2,247
5, 366, 387
6,383
22,083, 682 1,450,212
$3,000 to $4,000 2
221,147
5, 594, 482
$3,000 to $4 0002
1, 566
1, 247, 684
7,439,484
1,707
$4,000 to $5,000
281,113
12,427,147
$4,000 to $5,000 2
2,753
405,107
1,048,579
$5,000 to $6,000
193
337,422
6, 599,074
1,202
$5,000 to $6 0002
333, 783
571,058
88
$6,000 to $7,000
358,080
5,062, 885
782
$6,000 to $7,0002
$7,000 to $8,000
290,074
49
366, 351
$7,000 to $8,0002
408, 325
4, 622, 647
618
228,285
35
$8,000 to $9,000
296,280
3, 874, 277
$8,000 to $9,000 2
376, 680
458
$9,000 to $10 000
327,471
341, 641
36
342,715
$9,000 to $10,000
3, 413, 724
361
577,432
$5, 227
$10,000 to $11,000 3,150,011
301
514,612
14, 509
2 485,602
$11,000 to $12,000
216
$12,000 to $13,000
7,927
189
528, 500
2,363,759
418, 524
6,494
1 847,637
137
$13,000 to $14,000
400, 844
475
$14,000 to $15,000
1,818,777
126
$15,000 to $20,000
26,015
7, 803,129 1,834,229
451
21,913
234
$20,000 to $25,000
5, 239, 630 1,471,371
131
14,725
$25,000 to $50,000
3, 576, 377 1,001,151
142
34,632
$7, 744
$30,000 to $40,000
4,832 004 1, 547, 795
4,749
1,266,991
82
51, 480
$40,000 to $50,000
3,617,840
1,491
38
$50,000 to $60,000
142,248
2, 090,986 1,234,901
1,481,331
23
679, 848
201, 464
$60,000 to $70,000
5, 604
11
$70,000 to $80,000
42,560
380, 417
825, 822
2,295
12
$80,000 to $90,000
1,025,655
762,820
75, 648
9
$90,000 to $100,000
621,527
855,020
$100,000 to $150 000
347, 784
2,044, 629 1,186, 727
17
11,650
$150,000 to $200 000
1 157 929
776 005
3 576
$200,000 to $250 000
2
215,051
406,663
2
$250,000 to $300,000
582,092
663, 633
31,176
$300,000 to $400 000
1
2
$400,000 to $500,000. _
3
$500,000 to $750 000
$750,000 to $1,000,000
$1,000,000 to $l,5OO,OO"6
1
Capital net gain from sale of assets held for more than 2 years is included in net income, but
not 2
deducted.
Nontaxable. Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayer.




$333

$333

$83

$250

13,544

13, 544

3,386

10,158

27,130

27,130

6, 782

20, 348

21, 563

21, 563

5,391

16,172

36, 760

36, 760

9,190

27, 570

28, 674

28, 674

5,971

22, 703

27, 816

27, 816

5,119

22,697

30, 310

30, 310

5, 423

24,887

29,474

29,474

4,990

24,484

31, 363
32,784
29, 881
31,609
26, 501
32,218
194, 066
186, 233
169, 359
290, 903
277,100
174,159
137,885
88, 816
114,393
104,650
275, 977
191 833
74,341
97, 399

4, 598
4, 523
3, 838
3, 656
2,730
3, 859
17,917
11 082
5.941
8,097
6,159
2,147
2,037
680
1,167
618
1,376
571
131
35

26, 765
28,261
26, 043
27, 953
23,771
28, 359
176,149
175,141
163,418
282,619
258,097
171,956
135,313
85,136
113,226
103, 743
274,601
191,262
74,210
97, 364

31, 363
31,373
26, 674
26, 926
21,816
26, 092
138, 603
105,871
81, 788
116,913
88, 464
32, 761
20,318
13, 099
11,694
9,243
23,308
18 894
9,688

$1,411
3,207
4, 683
4,685
6.126
55, 463
80, 362
87, 571
173,022
182, 201
123,617
92, 384
70, 397
93,243
95,407
209,196
172 492
64,653
93, 502

$968
6, 435
17, 781
25,183
5,320
9, 456
43, 473
447
3,897

1

$187
12,844
56
535
3,000
289

(3)

(3)
(3)

capital net loss from sale of assets held for more than 2 years and prior year loss are

>
>
i—i

m

o

O

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
to

N O R T H CAROLINA—Continued
Income exempt from normal tax

Number
of returns

Income classes

Net income 1

Interest on Capital net
Governgain from
ment obsale of
ligations
assets
Dividends
not wholly
held for
exempt
more than
from tax
2 years

Tax credits

Tax before deducting tax credits

Normal
tax

Surtax

Tax on
capital
net gain
(12K per
cent)

Total

25 per cent
of tax on
earned net
income

12H per
cent on
capital
net loss

N et tax

in
H
$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
I

$3,139, 321

Total
Nontaxable
Taxable

$2, 596,439

$1, 945

1

M

$469,032

$4,018

$484,017

$58, 629

$546, 664

$540

$13

$546,111

38, 740

161,623,754

26, 782,547

159, 651

1, 372, 712

1,054,510

2,097,639

171,589

3, 323, 738

128,047

16,924

3,178, 767

23,297
15,443

2

58. 700,155
102, 923, 599

5,541,668
21,240,879

159,651

1, 372, 712

1,054,510

2,097, 639

171,589

3, 323, 738

128,047

16,924"

3,178,767

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




..

. __

o

(72

504
15
1,963
1,846
1,743
1,102
1,719
544
443
836
15
326
6
208
2
105

$311,726
8,147
2, 961, 632
3,160, 513
4,339, 774
2, 588, 955
5, 964, 697
1, 958,132
1, 929,131
3, 759,061
80,124
1, 783, 990
37,611
1,341,411
14,470
784, 275

$39,485
123
73, 989
36, 965
78, 942
35, 727
220, 953
68, 479
162, 615
61,453
19, 987
69, 754
19,100
51,639
8,035
36, 948

o
o

DAKOTA

$121

$30

$91

6,946

$121

6,946

1,737

5,209

13, 644

13, 644

3,411

10, 233

7,818

7,818

1,954

5,864

11, 899

11, 899

2, 975

8,924

. . .

7,164

7,164

1,452

5,712

6,941

6,941

1,145

5,796

5,382

5,382

809

4,573

$8,000 to $9,000 2
$8,000 t o $9,000..$9,000 t o $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

.-

2
74
1
60
30
24
25
21
11
45
15
14
8
6
2

17, 213
626, 893
9,934
568,288
312,156
275, 948
312, 584
281, 521
158, 335
776,662
329, 696
374, 826
259, 939
256,050
111,484

13,300
30,143
22,490
22, 518
37, 395
48,155
27, 909
36,062
37, 082
183, 488
104, 285
71, 349
66,136
74, 649
25, 720

]

5,017
5,439
2,965
3,104
4,763
4,187
2,195
13,199
5,873
9,694
7,025
6, 501
3,164

$128
123
1,617
703
237
411
240
225
$3, 880

5,017
5,439
3,085
3,463
5,391
4,867
2, 723
18, 708
10, 755
17, 547
15, 728
19,127
10,633

$120
359
628
680
528
5,509
4,882
7,853
8,703
12, 626
6,984

$485

690 1

4,327

-- _-

747
348
370
460
288
71
1,241
381
471
712
417
100

4,692
2,737
3,093
4,931
4,579
2,652
17,467
10, 374
17,076
15,016
18, 710
10, 533

CO
>
>

M

-.

j
I

Ul

O

a
o

I
11,715

Nontaxable 2_
Taxable

35, 695,178

1, 784, 875

6,398
5,317

Total

15,666,312
20, 028, 866

658, 896
1,125, 979

3,684

3,880

133, 041

485

48. 872

182, 398

19,809 . . .

162, 589
j

3,684

3,880

133, 041

48, 872

485

182,398

19, 809

162, 589

OHIO
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

_
__

_ _

4,340
705
23, 708
29, 285
21, 203
20, 660
25, 249

$2, 708, 575
365, 834
36, 978,938
50,362, 539
52,833,192
49, 230, 535
88,466, 257

$584, 623
137, 257
1, 898, 626
604, 877
3, 543, 360
1, 557,616
4, 704, 715

$3, 375 ————

$3, 375

256, 744

!

$843

$2, 532

111,910

111,910 _ __

27, 978

83,932

256, 744

64,186

192, 558

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.




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

OHIO—Continued
Income exempt from normal tax
Number
of returns

Income classes

$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




_

17, 539
8,738
29, 497
874
8,670
456
6,126
289
4,420
237
3,178
171
2. 622
2,100
1,727
,374
1,142
1,017
3 224
1,742
,125
1,299
588
322
245
166
129
78
215
62
32
24

Net income l

$63, 486, 564
38,134,165
132, 816, 543
4, 728, 528
47, 444, 464
2, 938, 059
39, 666, 536
2,152, 248
33, 027, 098
2.000. 035
26, 956^ 487
1,629,327
24, 896,212
22, 009, 169
19, 844, 060
17,155, 540
15, 419, 234
14, 727,458
55, 473, 401
38, 862,126
30, 718, 949
44, 720, 186
26, 275, 912
17, 502, 881
15, 833, 812
12, 480, 987
10, 900, 629
7,391, 264
25, 893, 917
10, 645, 656
6, 955,428
6, 680,399

Interest on Capital net
Governgain from
ment obsale of
assets
Dividends ligations
not wholly held for
exempt
more t h a n
from tax
2 years
$2,591,924
5, 950,308
3,979,362
2, 234, 887
2 265 583
2, 280, 085
2, 625, 428
1, 710,951
2, 927, 461
1,712,984
2, 677, 219
1, 647,064
2,816, 368
4, 127, 654
4, 063, 354
3, 904, 383
3, 546, 543
3, 857,617
16,179, 532
12, 411, 475
10, 747, 348
17, 683, 674
10, 989, 329
7,411,114
6, 967, 607
6, 032, 599
5,420, 698
3, 540, 735
11,330,284
6, 237, 489
3,017,416
2,660, 285

Tax before deducting tax credits

Normal
tax

Tax on
capital
net gain

Surtax

Tax credits

25 per cent
Total

(12H per
cent)

of tax on
earned net
income

12M per
cent on
capital
net loss

Net tax

$239, 407

$239,407

$59, 851

$179 556

1

322,415

322, 415

80, 604

241,811

i

209, 876

209, 876

47, 528

162, 348

228, 974

228, 974

45, 622

183, 352

222,180

222,180

41,341

180, 839

216,401

216,401

37,082

179, 319

235, 392
227, 697
242, 405
237, 852
240, 239
247, 976
1, 273, 735
1, 324, 713
1,369,187
2, 587, 081
1, 937,154
1,496,185
1, 566, 450
1, 335,953
1, 250, 379
921,411
3,446, 574
1, 485, 733
1,098,074
1,113,929

38, 751
35, 277
35, 303
32, 337
33, 542
33, 695
49, 721
120, 414
88, 232
102, 228
51,157
30, 240
22, 941
15, 427
12,174
6,774
18,907
3,925
3,902
2,475

196,641
192,420
207,102
205, 515
206, 697
214, 281
1,124,014
1, 204, 299
1, 280, 955
2, 433, 730
1, 870, 880
1,438, 662
1,511,284
1. 307,335
1, 223, 538
910, 260
3, 383, 288
1,480,328
1, 094,172
1,111,454

i

j

$71,492
53, 425
46, 932
49, 384
76, 201
221, 949
173,196
160, 892
247, 308
92, 403
128, 550
73, 290
30,195
25, 271
64,460
76, 406
45, 883
24,165
17,383

$325, 496
795, 360
1, 071, 208
1, 609, 976
1, 578, 248
1,511,784
1, 036, 712
6, 510, 400
3, 291, 392
1,881,272
1, 911, 296

235 392
217,443
216, 847
203,992
200,116
197, 289
886, 936
719, 422
620,453
924, 944
541, 413
341, 802
295, 844
200, 259
160, 763
115, 606
357, 889
86, 855
105,118
116,196

Xfl

1
$10, 254
25, 558
33,860
40,123
50, 687
386, 799
605, 291
748, 734
1, 621,450
1, 296, 321
1, 020,482
1, 069, 359
938,413
900, 643
676, 216
2, 274, 885
987,454
757, 797
758, 821

o

$40, 687
99, 420
133,901
201, 247
197, 281
188, 973
129, 589
813, 800
411, 424
235,159
238, 912

$51,123
15,117
27, 283
32, 225
13,191
14,667
4,377
44, 379
1,480

o
o

<[[)().000 to >,)()•),000
VOO.O-K) io S7 .0,000

IT
10

$1,000.000 to *l/>00,000
SI "00,000 io S'j/i{)0,000
$2,000,000 to S3,000,000
f3,000,000lo Y4,000,000
$:,000,000 to $5,000,000
$5 000 000 und over
Classes grouped 3

(•<)

1

1. 3 X 0 . 939
022
3,

O'-sX, 13fi
0 N 9 , ISO
*• VJ,
( )
( •)

V)

104, S93
17, 381
428
11, 780
(:!)

3, 156, 20X
2, 808, 272
3, 154, 064
1,500, 800
13, 368

91, 584
42, 213
9. 008
6, 357
111\, 310

1, (HO, 219
842, 743
524. 724
158, 6^9
4X5,375

391, 526
351,034
394, 258
187,600
1,671

1,4%, 329
1, 235, 990
927, 990
352, 626
603, 35H

95, 641
875
735
213
{,}

147,813 i
(>8, 1X5
1,761 |

377

1,252, 869
1, 166, 930
925, 494
352 413
602, 979
(3)
(3)

(>)
1 967, 583

85

9, 091, 216

121, 044

760, 890

1,136,402

2,018, 336

763

224, 643 1, HI 453,071 203 1L6, 136

1,813, 352

41, 247, 072

8, 942, 377

17,985,767

5,155, 884

32, 084 028

1, 341, 06T

421,601 1 30, 321, 360

232 569, 324 26 'in 7, 603
908 883. 747 176 8-18, 533

1,813, 352

41, 247, 072

8,942 377

17, 985, 76T

5,155,884

32, 084 028

1, 341,067

421,601

13, 138,221

Total
Nontaxable
Taxable

9, 331,235
620. 7X1
MO, 115
3X2. (.i'j9
..2.1,613
(')

2

85, 265
139,378

_ _ __

;

2,017,573

30, 321, 360

OKLAHOMA
U n d e r $1,000 2
U n d e r $1,000
$1,000 to $2,000 2
151,000 to $2,000
$'>,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

.

.

_.

_ .:

..

1,308
128
4,883
4, 107
3 973
2, 897
5 612
2, 463
1,582
4,371
249
1,821
84
1,391
50
1 089
936
26
633
443
370
315
225
209

$777, 709
75, 724
7,578,837
7,107,047
10,012,427 i
6,918,511
19, 675, 667
8, 980,475
6, 917, 510
19,600,025
1,341,767
9, 970, 928
542,7G5
8,991,455
371,767
8 163,020
271,857
7, 899, 649
245, 604
5, 944, 338
4, 640,736
4, 246, 088
3,934, 660
3, 035, 293
3, 023, 626

$71,406
12,386
146,748
145.890
490.079
97, 627
784,717
252, 465
733,389
488, 920
404, 883
258, 805
360,678
240, 808
245, 259
295,539
234, 522
380, 056
291,410
318,889
430,373
530, 986
487, 360
342, 875
342, 348

$847

$847

$212

$635

18, 008

18, 008

4, 502

13, 506

36, 644

36, 644

9,161

32, 097

32,097

8,024

24, 073

54,122

54,122

13,530

40, 592

45, 302

45, 302

10,095

35, 207

—

rfi

27,483

55, 535

55, 535

9,010

62,430

7,679

54, 751

75,103

75,103

8,436

66, 667

69, 257
55,616
55, 650
57,411
51,539
55,480

69,257
57,712
61,101
65, 224
59, 323
65,742

7,186
5,831
5, 255
4,808
3,T93
4,776

o

46, 525

62,430

$25,439
50
2,572
8,188
4,657

o

62, 071
51,881
55, 846
60,416
55, 530
60,966

$2,096
5,451
7,813
7,784
10, 262

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 Nontaxable. Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayer.




Ox

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

OKLAHOMA—Continued
Income exempt from normal tax
Interest on Capital net
Number
Governgain from
Net income 1
of rement obsale of
turns
Dividends ligations
assets
not wholly
held for
exempt
more than
from tax
2 years

Income classes

$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,OQO
$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
$4,0C0,000 to $5,000,000.. _
$5,000,000 a n d o v e r . .
3

$11,335,444
7,094, 298
4,891, 625
7, 692,385
3, 641, 629
2,325, 059
1,881,814
1,745,116
1,024,644
1,038,071
3, 556,322
1,420,484
677,395

$1,580,645
1,186, 512
693, 714
1,462,913
701,406
793,251
' 551,587
506,463
196, 521
167.651
1,293,865
289,129
36,824

2
6
3
2

707, 460
2, 762, 210
1, 527,100
(3)

6,343
419,587
159,113
(3)

1

(3)

(3)

$62, 252
14,364
16, 753
11,155
29,179
11,645
3,920
164
575
18, 682
18, 246

$49,928
113,824
78,472
176,232
412, 800
204,608
173,792
691,256
106,584
139,496

Total. .2




$250,685
182,913
140, 673
234,107
108,111
68,431
56, C12
40, 331
26, 571
30,211
72, 305
44,173
23, 779

(3)
(3)

(3)

(3)
(3)

(3)
16, 372, 509

(3)
1, 347,819

(3)
40, 392

(3)
15, 388, 624

219, 960, 990

19, 781, 761

268, 233

17,799
23,026

47, 735,850
172, 225,140

3, 763,091
16,018,670

268, 233

1

Normal
tax

363,584
1,453,736
804,328
(3)

40, 825

Classes grouped

Nontaxable
Taxable

.

656
319
178
220
81
43
29
23
12
11
30
8
3

Tax before deducting tax credits

42, 442
27, 693
(3)

Surtax

Tax on
capital
net gain
(12M per
cent)

Tax credits

Total

$88, 735
107,500
120,336
283, 655
179,012
145,155
131,193
116,458
75, 414
90,118
346,343
160,553
82, 760

$6,241
14, 228
9,809
22,029
51,600
25, 576
21,724
86,407
13, 323
17,437

$339, 420
290,413
261,009
524,003
301, 351
223, 395
209, 234
208,389
127, 561
142,053
505,055
218,049
123, 976

219,811
129,234
(3)

45,448
181,717
100, 541
(3)

45, 448
443,970
257,468
(3)

(3)

25 per cent
of tax on
earned net
income

$20, 522
11,974
9,300
9,240
5,533
3,195
2,474
1,300
913
773
1,988
773
518

(3)

(3)

(3)

$576
825
702
2,899

1,733
836

Net tax

$318, 898
278,439
251,709
514,187
294,993
219,498
203, 861
207,089
126,648
141,280
501,334
216,440
123, 458
45, 448
443,374
257, 259

596
209

e)
(3)

(3)
(3)

12K per
cent on
capital
net loss

(3)

73

(3)
173,482

(3)
1, 923, 578

(3)
2, 097,133

20,157,264

2, 073, 551

2,483,165

2,519,658

7, 076, 374

171, 684

7. 571

2, 097.055
6,897,119

20,157, 264

2, 073, 551

2,483,165

2,519,658

7, 076, 374

171,684 !

7,571

6,897,119

78

o

a
o

ORKGON
U n d e r $1,000 2
Tinder $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 3
$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

449
51
3, 562
6, 476
2,675
4,072
3, 738
2,040
1,173
2,678 !
131 !
1,330 |
47 j
910 i

31 I

„

634 |
14
478
28
319
!73
19'
162
134
119
346
161
91
89

$258, 009
2/t), 845
5,851,486
11,138,512
6, 594, 024
9, 535, 889
13,292,649
1,296,325
5, 072,469
11,976,635
708,140
7, 287, 842
301,217
5, 876, 258
232,336
4, 723, 420
117,047
4, 050, 649
265, 141
3, 022, 479
2, 869, 908
2, 254, 310
2, 029, 072
1,810.043
1,724,307
5, 898, 255
3, 586, 398
2, 492, 352
3, 080, 592
2,501,962
1,089, 538
1,355,735
816,259
504,419
377, 242
1,121,413

$72, 643
SOS
152, 810
27, 007
151, 251
93. 337 i
392, 5 3 4 '••
132, 852
390,
366, 569 !
254, 265 !
230, 781
168, 805
271, 784
184, 8 0 0 •
230, 612 !
106, 371
223,
213,
197,
423,
278,
328,
328,
370,
1,101,
834,
884,
1,037,
761,
455,
603,
401,
232,

$394

$394

25~269~:

"49,"306i
29,361 I

29,361

"34," 807" I"
"34," 187" f

'~34,~807~

34,966 j

34, 966

"35^357

~3f>,~357~

$21, 632
41,688
72, 704
220, 608
66,544
38, 936
24, 592
104, 832

()

$296

31,463
30, 903
27, 624
26, 826
25, 020
27, 325
111,869
81,416
51,409
65, 746
62, 596
15, 271
22, 662
13, 553

7, 131
5, 112
13,624

~18~952
36, 979

12, 327
"7,340

22,021

8,702

"~26~ 105

$1,381
3, 006
4,067
4,701
5, 906
39, 620
54, 862
61,613
111, 147
122,388
64, 574
84, 019
67,412
40, 251
37,804
126, 716
(3)

$2, 704
5,211
9, 088
27, 576
8, 318
4,867
3, 074
13, 104

31,463
32, 284
30, 630
30, 893
29, 721
33, 231
151,489
136, 278
113,022
179,597
190,195
88, 933
134,257
89, 283
52, 249
45,990
153,444
(3)

"77571"

26,616

6, 600

34,187
"35,' 932"

$12,298
6.581 !
4,452 :
1,710 i
3,852 I
7,263
17,718
4,419
28, 061
10,343
4, 272 i
10,207 I
4,364 !
15,786 I
800 i
27,591 i
(3)
'

$98

25,269 j

29, 332

5,418 j

29, 548

5,352 ;

H

30, 005

3, 992
3,703
3,626
3,397
2,879
3, 690
12,634
9,687
6, 170
5, 834
4,301

$37
9, 521
611
43

214
411
1,207
(3)

27, 471
28, 581
27, 004
27,496
26, 842
29, 541
138, 855
126, 591
106, 852
173,726
176, 373
87, 810
131,911
88, 491
52, 035
45, 579
151,899

H
O

m
0
hf
^

O

O
><*

_.

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
Nontaxable. Specific exemptions exceed net income.
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 tax credits, tax credits, and net tax—-Continued

tO
0^

OREGON—Continued

Income exempt from normal tax
Interest on Capital net
Number
Governgain from
of reNet income 1
ment obsale of
turns
assets
Dividends ligations

Income classes

not wholly
exempt
from tax

Tax credits

Tax before deducting tax credits

held for
more than
2 years

Normal
tax

Tax on
capital
net gain
(1214 per
cent)

Surtax

25 per cent
of tax on
earned net
income

Total

12^ per
cent on
capital
net loss

Net tax

Ul

H
$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

_
ui

.
$804, 561

$332,392

$1,215
160,932

.

.

32, 542

132,022,718

13, 602, 468

Nontaxable 2
Taxable

.

11,848
20, 694

32, 692, 518
99, 330, 200

2, 087, 966
11,514,502

1

160,932 1

'

$893

$80, 671

$41, 549

$123,113

$175

$1,857

$121, 081

923.928

$883, 541

900, 022

910,138

115,491

1, 925, 651

125, 252

12, 407

1, 787, 992

900; 022

910, 138

] 15, 491

1,925,651

125.252

12, 407

3,787,992

923.928

1

;

1

o
o

PENNSYLVANIA
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 3
£6,000 to $7,000.
$7,000 to $8,000 *
$7,000 to $8,000.
$8,000 to $9,000 ^




6, 876
1.632
49, 753
37, 559
39, 813
44, 560
42, 804
25,128
15,128
43,640
209
13,400
98
9, 589
57
7,073
38

I

$4, 486, 909 $1,203,412
984, 655
240.512
78, 040, 714
3, 875, 832
64, 872, 851
1,210,630
98, 488, 645
6. 659, 294
107, 824, 608
3. 841, 843
150 877 545 6' 643 062
89, 072, 089
5,661,036
65, 630, 328
8 204 156
196,949,148
8,229, 681
1, 131 335
62! °00
73 366, 12!
5 742 4!1
568, 495
031,22!
3 602 1 : 3
62 ()'?5 5Q3
430 856
427, 288
52 877, 044
3,907, 165
320, 773
375, 9115

H
i—i
O
ui

$10 650

$10,650

$2, 662

$7, 988

165,2L6

165, 216

41,304

123,912

532, 752

148,188

444, 564

480,461

120,115

360,346

769, 092

192,273

576, 819

345, 773

74 198

271,575

375 437

HW 582

182,855

3S6 S^l

65 422

321, 399

592. 752

I

4S0, 461

1
769,092
315,773
3"5 437
386 S21

1

j

j

$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 o v e r . . .
Classes grouped 3

..!

46,042,923 I 4,123,808
397,296
388,419
40, 682,108 3, 969, 957
35, 596, 298 5, 038, 673
31,695,391
4,604.217
29, 925, 212 5, 6v)4, 864
25, 942, 000 5, 603, 365
23, 578, 553 4, 818, 792
98, 702, 079 26, 062, 663
72,150,536 25,768,721
57,119, £53 18,143,537
80, 245, 730 29, 233, 368
1,241
55,431,813 20,986,190
770
42,112,130 14,666,056
495
32, 035, 840 12, 201, 815
383
28, 523, S79 9, 733, 387
242
20, 502, 020 8, 234, 033
198
18,666,945
7,755.034 \
509
61,566,152 25,851,372 j
1"
29,763,036 12,704,998 I
82 ! 18. 206,483
7,767,653 |
48 i 13,223,829 4,831,351 I
50
17,096,116
7,481,800 !
3 1 I 13,853,719 6,591,837
41 i 25,024,994 11.704,013
17 | 14,403, 389 | 8, 308, 608
IT I 20,911.886 ! 3,859,902
6 ! 10,259,432 t 4,710,192
2i
1i
(;
;)
! (3)

5,430
42
4,287
3,395
2, 758
2,398
1,924
1, 627
5, 730
3, 244
2, 092
2,332

il

19,638,940 ! 10,503,604

389, 649

389, 649
$17, 888
41,593
59, 268
68, 904
81, 206
691, 984
1, 098, 828
1,401,778
2, 859, 405
2, 678, 494
2, 421, 071
2,108, 628
2,127, 585
1, 784, 051
1, 717, 035
6,232 353
3, 358, 977
2, 004, £90
1,454.660
1, 675. 6S3
1, 385, 459
2, 714,130
1, 857, 476
908. 753
1,155,811
(3)

10, 709, 592

$63, 262
101,721
62,779
42,194
65,278
288, 265
266, 592
126, 200
267, 349
216, 125
179, 731
126,824
72. 038
85. 645
228, 241
191,725
105,717
86, 649
9, 584
92, 878
41,445
29, 165
44,423
468

407, 906
392,028
384. 277
397,125
376, 376
363,562
1, 780, 758
1,487, 224
1, 299, 227
$990, 560 1,946,118
2,227,040
1, 288, 504
3, 498, 064
958, 769
3. 722, 752
639, 595
3, 667, 544
625, 269
2, 418, 832
449, 594
366, 939
2, 522, 376
11,205,480
1,108,670
6. 578, 0>0
504, 654
5, 103'. 264
259, 001
3, 681, 760
208, 316
7, 160, 648
215,412
5, 854, 528
114,856
9,872,312
216,899
4,429,090
92. 670
15,715,696
71,294
4, 243, 264
72, 563
3
)

1,752,509 S 1,338,699

3,700

$123, 820
278,380
437, 258
465, 344
458, 443
302, 354
315,297
1, 400. 685
822, 260
637, 9C8
460, 220
896,206
731, 816
1, 234, 039
553, 636
1, 964, 462
530, 408
(3)
(
C3)

()

Total

376,923 :2, 031, 305, 849 372, 711, 942

2, 7£4, 298 103,609,882 547, 157 43, 656, 519
19,

Nontaxable 2 Taxable

154,818 i 400,432,354 28,970,721
222,105 il, 630, 873,495 343,741,221

794,298 lias, 609, 882 19,547,157

59, 998
51, 796
50, 345
49, 796
50,130
46, 601
221,109
182,196
130, 762
157, 045
85,144
60, 026
37,912
32, 449
25, 312
16, 376
51, 928
16, 945
7,298
4, 968
4,512
2,962
2.590
1, 414
1,633
854

3, 094, 908

25

12, 951, 235 76,154,911

43,656,519 I 12,951.235

329,487

60.162 I

407, 906
409,916
425, 870
456,393
443, 280
444, 768
2, 472, 742
2, 586, 052
2, 701, 005
4, 929, 343
4, 245, 378
3, 817, 098
3, 213, 567
3, 211. 297
2, 535, 999
2, 399, 271
8,741,708
4, 685, 891
2, 901, 899
2,123,196
2, 787, 301
2, 232,131
4,165, 068
2, 503, 782
2. y44, 509
1, 758, 782
(3)

76,154,911

$39, 562
59, 868
39, 704
20,195
39,154
35, 0S6
38, 730
85, 366
138, 870
10, 851
56 J
15,714
2,204
5.261
10; 317
91

347, 908
358,120
375, 525
406, 597
393,150
398,167
2, 251,633
2, 403. 856
2, 570', 243
4, 732, 736
4,100. 366
3, 717, 368
3,155, 460
3,139,694
2, 475, 601
2, 344,165
8, 604, 414
4, 530, 076
2, 883, 750
2,117, 667
2, 767, 075
2, 226. 965
4,157.217
2, 492. 051
2, 942, 785
1, 757, 928
(3)

()

3, 094, 883

2, 249, 032

541,534

2,249,032

Ul

H
M
II

o

Ul

o
o

g

~541~534

RHODE ISLAND
2

$354,813
622
$135 484
Under $l,000
32, 023
$985
$985
$246
$739
Under $1,000
184
100, 870
$1,000 to $2,000 2
3,920
6, 455, 616
483 593
l
16 439
152 125 i
16,439
4,110
12, 329
$1,000 to $2,000 2
3,744
6, 433, 214
1
762, 380
$2,000 to $3,000
3,549
8, 676, 429
308, 233
26, 596
26, 596
6,649
19, 947
$2,000 to $3,000
2,219
5, 296, 272
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
Nontaxable. Specific exemptions exceed net income.
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 tax credits, tax credits, and net tax—Continued
RHODE ISLAND—Continued
Income exempt from normal tax

Income classes

$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 *
$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




Number
of reNet income x
turns

3,130
1,834
1,251
2,955
138
1,041
54
677
27
533
27
421
30
325
272
215
180
159
136
464
258
173
186
117
80
48
19
25
15
47
17
10

j
!
!
:

|
I
!

$11,056,502
6. 600. 045
5,436,520
13,257,884
743,655
5,705,826
346,349
4,382,262
203,046
3,984,345
230,412
3, 570, 718
283,222
3. 090. 394
2, 853, 033
2, 474,169
2, 246, 007
2,145, 500
1,970,479
8, 024, 447
5, 744, 735
4, 709, 646
6,443, 613
5, 217, 988
4, 363,401
3,108, 099
1,407,419
2,129, 064
1,414,681
5, 565, 763
2,989, 271
2, 246,951

j Interest on Capital net
Governgain from
ment obsale of
assets
Dividends i legations
not wholly
held for
exempt
more than
from tax
2 years
$379, 708
506, 072
672 606
64S, 879
307, 541
434 368
275 025
331,418
184,335
349,419
185,912
407, 302
305, 838
388, 633
658, 852
553, 081
509,142
481,339
586, 345
2, 458, 719
1, 919, 245
1,631,377
2.414, 827
2, 242,805
1, 960, 515
1, 227, 353
697,316
950, 279
768,839
2, 783,177
1,490,883
1,000,561

Tax before deducting tax credits

Normal
tax

Surtax

Tax on
capital
net gain
(12.^2 per
cent)

Tax credits

Total

12lA per
cent on
capital
net loss

25 per cent
of tax on
earned net
income

;

Net tax

$22, 500

$5,625

41, 558

10,389

31,169

26, 652

26 65 9

5 715

20, 937

25 741

25, 741

5,304

20,437

29 346

29, 346

5,197

24,149

$16, 875

29 428

!

I

$2, 021
17,524
1,321
7,204
13, 007
36, 362
8,783
14,185
7,467
16,997
4,341
14, 991
2,945
933
1,386
19,647
159
3,957

$22, 500

41, 558

•

$64,928
181,456
231,080
249, 800
205, 248
96,984
121,808
1,019,824
977,952
530,488

to

o

29, 428

5,371

24, 057

29, 629
27, 448
26, 951
27, 003
28, 958
26,412
130,311
103,760
95, 935
137,412
104,097
82, 597
64,997
19,312
47, 575
22,451
79, 088
24,666
32,316

29, 629
28, 768
30,152
31,502
34,491
33,128
186, 901
191. 707
210, 696
377, 691
379, 982
370, 704
310, 254
148,139
261,168
176, 035
740,902
424,374
360, 289

5,083
4,450
4,611
4, 109
5,101
4,207
20, 748
14, 371
11,922
13,395
8,803
6,414
4,148
1,559
2,684
1,333
2,954
839
1,239

24,546
24,318
25, 541
27,393
29,390
28, 921
166,153
177, 336
198, 774
361, 798
364,427
349,568
305, 622
145.992
257, 857
155,492
724, 263
420, 081
359,050

$1, 320
3,201
4,499
5,533
6, 716
56, 590
87, 947
114,761
232,163
253, 203
259, 222
214,032
103,171
201,470
138,358
534,336
277,464
261,662

$8,116
22, 682
28, 885
31, 225
25, 656
12,123
15,226
127,478
122, 244
66, 311

$2,498
6,752
14, 722
484
588
627
19, 210
13,685
3,454

t i

Q

o
o

CO
O*
*"
J2
1
1
1^

5
8

$250,000 t o $300,000
$300,000 t o $400,000
$400,000 t o $500,000
$500,000 to $750,000
$750,000 t o $1,000,000
$1,000,000 to $1,500,000
$1,500,0001 o $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 and over
Classes grouped 3

1,354,384
2,812,075

424,937
1,158,108

1,904

496, 792
1,198, 024

20,829
24, 099

1
5
2

130, 556
258, 783

213,484
432, 635

62,099
149, 753

212,957
431,910

527
725

855,949

01

5, 526,161

2,305,995

22,998

2, 766, 096

23,456

487,664

345,762

856,882

933

Total

29,123

160,955,280

35, 974, 589

198,132

8,140,480

1,398,547

3,632,651

1,017,560

6,048, 758

168,761

62,020

5,817,977

Nontaxable2
Taxable

12, 748
16,375

33,786, 564
127,168, 716

4,192,422
31, 782,167

198,132

8,140,480

1, 398, 547

3, 632,651

1, 017, 560

6,048,758

168,761

62,020

5,817,977

SOUTH
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

.

.

.

524
66
2,419
2,062
1,861
1,306
2,731
707
1,073
984
84
412
45
303
23
199
25
163
11
110
89
71
61
64
46

$308, 806
41, 732
3,921,327
3, 777, 596
4, 573,815
3, 069,434
9, 773,850
2, 532,263
4,691,428
4,402, 740
452, 318
2,263,428
291, 351
1,958,063
173,466
1,493,785
209,193
1,374,449
105,247
1,038,367
929, 585
814,376
758, 782
863,186
622,920

$69,985
6,447
194, 324
25,125
306, 687
85, 526
394,900
79, 203
546,328
184,783
211,602
107,243
137,141
137,069
152,881
156,786
126,373
145,332
94, 633
148,152
199,039
273, 861
162, 613
215, 970
124,528

CAROLINA

$467

$467
10,812

2,703

$350

$117

10, 812

,

8,109
11, 501

15, 334

15, 334

3,833

10, 304

10,304

2,576

7,728

14, 540

14,540

3,635

10,905

9,359

7,462

1,904

8,617

8,961

1,406

7,555

10,496

911

1,897

10, 521

8,961

$425

9,359

10, 521

10,496

1,563

8,933

8,278
8,975
8,797
10, 608
12.276
9',297

1,134
1,467
1,125
1,060
1,244
905

7,144
7,508
7,672
9,548
11,032
8,392

8,278
8,575
7,773
9,198
10,072
7,532

$400
1,024
1,410
2,204
1,765

|

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
Nontaxable. Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayer.




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
to

SOUTH CAROLINA—Continued
Income exempt from normal tax

Income classes

$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




Number
of returns

N et income i

126
66
41
26
20
2
1
1
3
2

$2,157, 707
1,474, 624
1,117, 238
875, 943
893,475
111,275
(3)
(3)
(3)
(3)

Dividends

$756,234
411,472
411,341
325,994
380,368
30,033

833
(( ))

Interest on Capital net
Governgain from
ment obsale of
ligations
assets
not wholly
held for
exempt
more t h a n
from tax
2 years
$6,452
4,238
925
7,595
(3)
(3)
(3)
(3)

905

$944
31,976
3,360
(3)
(3)
(3)
(3)

Tax before deducting tax credits

Normal
tax

$31, 534
30,971
21,435
18, 625
15, 956
3,074
(3)
(3)
(3)
(3)

Surtax

$14,622
22, 701
27, 293
31,077
43,479
7,182
(3)

8
(3)

Tax on
capital
net gain
(12H per
cent)

$118
3,997
420
(3)

8
(3)

Tax credits

Total

$46,156
53,672
48, 728
49,820
63,432
10,676
(3)
(3)
(3)
(3)

25 per cent
of tax on
earned net
income

$3,717
4,067
2,663
2,031
1,825
209
(3)
(3)
(3)
(3)

12J* per
cent on
capital
net loss

$1,313
(3)
(3)
(3)
(3)

Net tax

$42,439
49,605
46,065
47,789
60,294
10,467
3
(3 )

t)

8

589,775

300,796

477

50,400

5,221

41,056

6,300

52, 577

428

385

51,764

15, 727

57,661, 544

6.902. 769

21,928

86, 680

269,038

194,213

10.835

474,086 j

41,509

1,698

430,879

8,796
6,931

24, 500, 801
33,160, 743

2,234, 854
4,667,915

21,928

86,680

269,038

194,213

10,835

474,086

41,509

1,698

430,879

1
s
GO

j

o
o

SOUTH DAKOTA
$15,444
$388, 357
636
U n d e r $1,000 2
895
11, 982
26
U n d e r $1,000
60,079
4, 555,319
3,106
$1,000 to $2,000 2
2, 511, 688
1,456
10, 805
$1,000 to $2,000
7, 541, 041
2,911
110, 447
$2,000 to $3,000 2
2,421, 095
1,026
21, 747
$2,000 to $3,000
13,395,495
3,872
299, 768
$3,000 to $4,000 2
2,108,168
584
17,791
$3,000 to $4,0002
5,184, 665
1,188
280,049
$4,000 to $5,000
3, 791,072
845
60, 361
$4,000 to $5,0002
363, 717
68
66, 025
$5,000 to $6,000
2, 453,078
450
54, 663
$5,000 to $6,0002
153, 456
24
68, 349
$6,000 to $7,000
1, 647, 986
255
78, 457
$6,000 to $7,0002
82, 964
11
51, 339
$7,000 to $8,000
1, 210, 878
163
72, 570
$7,000 to $8,000
26,186
3
16,134
$8,000 to $9,000 2
859, 321
102
42, 563
$8,000 to $9,000 2
9,274
1
5,402
$9,000 to $10,000
752, 621
79
58,166
$9,000 to $10,000 ..
565,428
54
97,110
$2, 700
$10,000 to $11,000
447, 253
39
2,090
51. 889
$11,000 to $12,000
428, 378
34
4,729
52,336
$12,000 to $13,000
400,707
30
2,250
56, 870
$13,000 to $14,000
376, 715
26
2,600
78,158
$14,000 to $15,000
841, 057
50
3,200
109, 540
$15,000 to $20,000
507, 989
23
60,476
$20,000 to $25,000
271, 765
10
8,904
105,154
$25,000 to $30,000
250,147
7
744
$1, 352
105,108
$30,000 to $40,000
90, 654
2
6,664
4,300
17, 743
$40,000 to $50,000...
3
$50,000 to $60,000
1
$60,000 to $70,000...
$70,000 to $80,000
$80,000 to $90,000
1
$90,000 to $100,000
(3)
(3)
(3)
$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
i
$1,000,000 to $1,500,000..
_
1 Capital net gain from sale of assets held for more than 2 years is included in net income,
are not deducted.
2
Nontaxable. Specific exemptions exceed net income.
3 Classes grouped to conceal net income and identity of taxpayer.




i
$165

$165

$41

$124

5, 875

5,875

1,469

4,406

12, 649

12, 649

3,162

9,487

7,984

7,984

1,996

5,988

11,615

11,615

2,904

8,711

10, 577

10, 577

2,117

8,460

8,977

8,977

1, 392

7, 585

7,840

7,840

1,100

6,740

6,822

6,822

832

5,990

7,476
5,722
5, 691
6,758
6,010
6,060
16, 381
13, 069
3,900
4,796
2, 248

7,476
5,976
6,262
7,613
7,016
7,357
21, 804
20, 674
9,976
14, 304
7,190

1,152
637
566
455
657
853
1,990
],203
274
322
332

6,324
5, 339
5,696
7,158
6,359
6,504
19, 814
19, 471
9,702
13, 982
6,858

3

()

$254
571
855
1,006
1,297
5, 423
7,605
6,076
9,339
4,109

$169
833

3

3

()

()

3

3

()

()

j

s

8
(3)

I

i
but capital net loss from sale of assets held for more than 2 years and prior year loss

fcO
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
SOUTH

DAKOTA—Continued

Number
of returns

Interest on Capital net
Governgain from
ment obsale of
ligations
assets
Dividends
not wholly
held for
exempt
more than
from tax
2 years

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

1

$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

$322, 904

$5

$3,716

$25, 572

$29, 288

$267

$1, 259

$27, 762

o

53, 971, 360

2,353,688

31, 522

$8,016

154, 331

62,107

$1,002

217,440

23, 721

1,259

192, 460

11, 820
5,266

2

$228,250

$17,086

Total
Nontaxable
Taxable

Net income 1

Tax credits

Tax before deducting tax credits

Income exempt from normal tax

Income classes

fcO

31, 700,474
22, 270,886

973,036
1,380, 652

§

31, 522

8,016

154, 331

62,107

1,002

217, 440

23, 721

1,259

192,460

i

TENNESSEE
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 K
$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




_

891
129
4,204
3,335
3,295
2,926
4,900
2,173
1,774
3,698
8
1,680
4
1,092
5
779
4

$536, 573
67,117
6,474,674
5, 750, 648
8,263,469
7,065, 707
17,266, 709
7, 855, 705
7, 730,628
16, 637,194
44,486
9,184, 800
25,303
7,074, 342
35,869
5,813,273
34,016

$53,868
8,972
356,948
98,808
488,280
256,352
732,567
298,000
908, 502
503, 616
65, 798
336, 583
13,431
419,963
36,474
400,088
43,893

$876

$876

$219

$657

15,180

15,180

3,795

11,385

:

38,970

9,742

29,228

31, 794

38,970

31, 794

7,949

23,845

52,819

52, 819

13,205

39,614

43,073

43,073

9,818

33,255

42, 625

42, 625

8,576

34,049

39,948

39,948

7,191

32, 757

::::::::::::

$8,000 lio $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 $30,000
$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
3

568
6
458
368
302
265
187
166
570
291
190
197
83
47
34
14
15
6
15
4
1
4
1

40,231
$7,736
4,724
12,253
2,125
1,600
17,484
13,919
15,512
9,622
13,407

$56,384
100,120
157,968
242, 544
174,768
143, 504
137,096
490,080
146,312
(3)
(«)
(3)

6,037
190
2,125
(3)
(3)
(3)

40,231
42,227
39,534
42,265
48,082
43, 627
44,873
248,628
226,072
246,960
391,766
265,434
228, 771
222, 787
114,976
144, 792
61, 766
211,347
107,444
(3)
(3)
(3)

7,141
5,692
5,450
6,482
4,762
6,009
25,619
18,201
13, 630
13, 876
7,5'98
4,115
3,429
1,358
1,954
779
1,600
583

$1,808
4,464
6,613
6,566
8,318
70,397
98,667
125, 874
240, 518
173, 758
150,233
146, 558
71,277
104,467
37,151
134,494
74,880
(3)
(3)
(3)

$7,048
12, 515
19, 746
30,318
21,846
17,938
17,137
61,260
18,289
(3)
(3)
(8)

2

$467

403

(3)

33. fi25
35,086
33,842
36,815
41,600
38,865
38,864
223,009
207,871
233,330
377,423
257,836
224,656
219,358
113,215
142,838
60,987
209, 747
106,861
(3)
(3)
(3)

3
O

i
1, 602, 454

922, 677

5,493

174, 552

27, 653

235,985

21, 819

285,457

168,198,127

23,172,474

112,227

1, 823, 328

1,402,380

1, 692,028

227,916

3, 322, 324

195,851

15,091
19, 598

40,469,163
127, 728,964

2,775,043
20,397,431

112, 227

1,823, 328

1,402,380

1, 692,028

227,916

3,322,324

195,851

284, 985

3
o
o

870

3,125,603

B

870

3,125,603

472

34, 689

Total

j

6,606

42,227
37,726
37, 801
41,469
37,061
36, 555
178,231
127,405
121,086
144,200
79,161
58,792
45, 911
21,853
22,387
7,478
15, 593
14, 275
(3)
(3)
(3)

Q
GO

Classes grouped

Nontaxable
Taxable

4,808,086
416,226
57,436 I
75.282
4,348, 621
453,254
3, 852, 669
690, 863
3,469,971
854,396
3,303,464
648, 928
2,525,135
444,893
2,403,560
474,007
9, 846,965
2,201, 343
6,509, 598
1, 875,079
5,178,483
1,265, 688
6, 753, 580
2,511,216
3, 632,336
1, 365,355
2, 556, 572
978, 614
2,192,460
796,238
1,055,088
326,268
1,266,251
505,332
571,229
243,944
1, 732,304
892, 385
671,352
208,343
(3)
(3)
(3)
(3)
(3)
(3)

TEXAS
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

3,105
57
12 353
9 344
10, 549

$1, 780, 756
32,458
19 307, 207
16, 355, 921
26, 378, 704

$145, 449
7,037
346,152
68, 235
1, 519,850

j
$387

$387

$97

$290

40,017

40, 017

10,004

30, 013

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




fcO
fcO

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

T E X A S—C ont inued
Income exempt from normal tax
Interest on Capital net
Number
gain from
Governof reNet income !
ment obsale of
tuns
ligations
assets
Dividends

Income classes

not wholly
exempt
from tax

10, 516
13. 653
9,345
4,554
15,474
58

$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. -




_

5,181
30
3,652
11
2,668
16
1,740
16
1,207
866
591
588
418
359
1,083
603
421
438
172
111
51
53
32
30
61
18

$25, 495, 606
47, 723, 989
33. 393, 828
19, 852.145
69, 719,189
309, 838
28, 352,199
193, 870
23, 591,121
80, 653
19, 933. 889
135, 450
14, 726.073
149, 991
11, 429. 945
9. 072, 671
6, 773, 978
7, 347, 029
5, 634, 215
5,198, 901
18, 534.178
13, 433, 287
11, 515, 542
15,194, 478
7, 688, 255
6, 060, 211
3, 290, 728
4, 010,187
2. 728, 765
2, 825, 712
7, 204, 746
3,106, 061
1, 935,836

$350,702
1, 678,157
934, 018
1. 551, 042
1, 969, 968
141, 650
2,146, 752
141,939
1,409, 347
65, 529
1, 588, 679
101, 389
1, 368, 879
160,074
1,157. 262
2, 227, 677
1, 264, 968
1, 562, 238
1. 896, 799
1, 050. 516
4, 238, 872
5,170,418
2, 904, 357
4, 724,244
2, 231, 031
1, 514, 657
1, 218, 964
1,174, 569
1, 431, 032
790, 010
1,863,889
391, 970
459, 544

held for
more than
2 years

Tax before deducting tax credits

Normal
tax

Surtax

Tax on
capital
net gain
M
(2M p
cent)

Tax credits

Total

25 per cent
of tax on
earned net
income

cent on
capital
net loss

Net tax

$131, 968

"39,896

~~299,~872'

~~74.~968'

"224,~964

o

167, 352

167, 352

36, 299

"I31,"O53

GO

176, 493

176, 493

31, 735

144, 758

178,192

178,192

27, 619

150. 573

152, 310

$175,008
428, 744
413, 072
361, 568
640, 600
511, 912
373, 312
1,394, 328
709,120
529, 632

$32, 992

"I59,~583"

299, 872

8,602
6,906
47, 334
11, 323
74, 987
85,034
42, 287
76, 941
27, 010
25, 442
13, 711
19, 445
11,416
7,618
20, 574

$131,968

159, 583

152, 310

20, 396

131, 914

140, 247
125,797
99, 325
119. 494
98, 810
99,647 I
379, 704 1
325,642 |
310,978 !
424, 467
196,541
168, 349
66,609
95. 583
40, 679
77, 920
184,227
95,455 !
41,753 !

140, 247
129, 896
107, 903
133, 959
113,172
117,199
505, 221
528,193
593, 248

17,290
14,151
9,916
10, 805
9,188
7,847
27, 433
16,133
13, 342
16,090
6.431
5,155
2,356
1,941
1,214
1,999
3,561
1,490
525

122, 957
115, 745
97, 987
123,154
103, 984
109, 352
477, 788
512,060
579, 906
977,102
593,288
555, 932
317, 770
451, 603
320, 967
387, 391
1,050, 645
527,485
310,709

$4, 099
8.578
14, 465
14, 362
17. 552
125, 517
202, 551
282, 270
546, 925
354, 254
342, 556
208, 321
287, 378
218, 241
264, 896
695, 784
363,958
213,287

$21,876
53, 593
51, 634
45,196
80,075
63, 989
46, 664
174, 291
88, 640
66, 204

562, 539
320,126
463,036
322, 909
389, 480
1, 054, 302
548,053
321,244

$98, 976
119, 687

$76
4,669
1,452
9,492
728
90
96
19,078
10,010

$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
Classes g r o u p e d 3

Total
Nontaxable 2
Taxable

()

(3)

!

44,345
65,103

(3)

I

«

2,015,853

126. 408

2, 896, 640

73,615

1,004, 885

918

5,272

998, 695

496,820,449 j 54,983,718

623, 707

8, 433, 936

4, 471, 016

4, 734,184

1,054, 242 10, 259. 442

441, 791

50. 963

9, 766, 688

115,912,603 ! 5,851,231
380,907,846 | 49,132,487

623, 707

8, 433, 936

4,471,016

4,734,184

1,054, 242 16, 259, 442

441, 791

50, 963

6,322,837
_.| 109,448

8
8

(3)

()

(3)
(3)

569,190 i

362,080

s

UTAH
Under $1,000 2___.
429
$273, 255
$35, 676
Under $1,000
16, 718
$139
6,446
$139
30
$1,000 to $2,000 2-.
4,408,441
180,383
2, 802
$1,000 to $2,000. - _
3,519,376
23,009
7,475
7,475
2, 046
$2,000 to $3,000 2__
4, 710,997
199, 991
1,897
$2,000 to $3,000.. .
2, 779,037
13, 477
70, 377
13,477
1,176
$3,000 to $4,000 2-.
8, 878,116
573, 975
2,534
$3,000 to $4,000 _..
2,170,126
90,035
8,406
8,406
608
$4,000 to $5,000 2__
4, 640, 216
430, 346
1,058
$4,000 to $5,000...
5, 716, 960
214, 925
15,338
15,338
1,262
$5,000 to $6,000 2-781, 776
196, 212
145
$5,000 to $6,000...
2,436, 525
115,996
9,045
9,045
446
$6,000 to $7,000 2__
232, 974
86,413
36
$6,000 to $7,000...
2,311,953
163,779
11,171
11,171
359
$7,000 to $8,000 2__
187, 542
121,132
25
$7,000 to $8,000...
1,823,939
137,373
11,035
11,035
244
2
$8,000 to $9,000 . .
195,348
159,037
23
$8,000 to $9,000...
1, 467, 897
160, 267
9,904
9,904
173
$9,000 to $10,000 2_
264,082
219, 776
28
$9,000 to $10,000._
1,182, 437
185,890
9,157
9,157
125
$10,000 to $11,000..
1,093,171
211, 874
9,729
9,289
$1, 273
105
$440
$11,000 to $12,000.
946, 981
295,737
9,186
8,060
1,933
1,126
83
$12,000 to $13,000 .
663, 590
204, 932
7,813
6,477
405
1,336
53
$13,000 to $14,000 .
55
739,001
149, 547
10,623
8,730
1,893
18
$14,000 to $15,000.
193,129
10,509
8,292
2,217
1,576
44
* 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
are not deducted.
2
Nontaxable. Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayer.




$104

$35
1,869

5,606

3,369

II
o

10.108

2,101

I

6,305

3,834

!

11,504

2,006

7,039

2,046

3

Q
O

9,125

1,917
!
1,720

9.118
7
.
8,184

1,754
7,403
1,441
8,288
1,307
7,879
938
s
6,875
864
I
9,759
883
1
9,626
than 2 years and prior year loss

to
to

TABLE 15.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, income
to
exempt from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued
QQ
UTAH—Continued

Income classes

$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 t o $1 000 000
$1,000,000 to $1 500 000
$1 500,000 to $2 000 000
$2,000,000 to $3 000 000
$3,000,000 to $4,000,000
$4,000,000 to $5 000 000
$5,000,000 a n d over
Classes grouped 3
Total__
Nontaxable 2
Taxable




Number
of returns

Net income J

109
67
39
49
21
9
6
4
4
2
4

$1, 847,176
1,476, 850
1, 085, 467
1, 701,194
922, 997
500, 258
378,171
297, 470
336,005
186, 844
(3)

1

(3)

Interest on Capital net
gain from
Governsale of
ment obassets
Dividends
ligations
held for
not whollymore t h a n
exempt
2 years
from tax
$517,325
582, 657
500, 738
629, 276
531,359
146,987
258, 881
217,106
290, 481
134, 264
(3)

(3)

$1,009
1,215
710
3,452

$6,316

900
1,445
1,573

59, 704
55,088
11, 344

(3)

(3)

(3)

(3)

Tax credits

Tax before deducting tax credits

Income exempt from normal tax

Normal
tax

$27, 785
22, 997
17,927
35, 630
16, 750
11,497
2, 561
3,460
2.297
1, 993
(3)

(3)

Surtax

$12, 023
22,015
27, 837
62, 958
47,149
27,405
22,356
25, 366
34, 481
20,820
(3)

Tax on
capital
net gain
(12H per
cent)

$787
7,463
6,886
1,418
(3)

(3)

(3)

Total

$39,808
45,012
45, 764
99,375
63,899
46, 365
31, 803
30, 244
36, 778
22, 813
(3)

(3)

25 per cent
of tax on
earned net
income

$3,368
2,581
1,999
2,838
858
784
418
37
77
268
(3)

123^ per
cent on
capital
net loss

$443
19
1,698
4,803

(3)

Net tax

$36,440
42, 431
43, 765
96,094
63,022
45, 581
29,687
30, 207
36, 701
17, 742
(3)

(3)

823, 385

124, 357

24

574, 544

5,060

25, 238

71, 818

102,116

212

16,101

61, 634, 951

8, 359, 688

15, 533

706, 996

283, 952

334, 660

88, 372

706, 984

39, 524

6,963

660, 497

8,977
7,124

24, 572, 747
37,062, 204

2, 202, 941
6,156, 747

15, 533

706, 996

283, 952

334, 660

88, 372

706, 984

39, 524

6,963

660, 497

101,904

VERMONT

r

Under $1,000 2 _ .
$8, 893
100
$60,890
3,095
Under $1^000
22 942
46
$1,000 to $2,000 2
140, 693
1, 633^ 932
1,014
$1,000 to $2,000.,
46, 581
2, 515, 650
1,463
$2,000 to $3,000 2
_ ..
215, 964
2,118,526
854
$2,000 to $3,000
75,186
2, 074, 037
867
341,635
$3,000 to $4,000 2
4,211,561
1,192
65,895
2, 242,471
619
$3,000 to $4,000
276,904
1, 867,473
428
$4,000 to $5,000 2
. .
192,454
4,394, 625
977
$4,000 to $5,000. ..
200,694
539,442
99
$5,000 to $6,000 2
161,719
2,192, 570
402
$5,000 to $6,000 2
152,142
225,145
35
$6,000 to $7,000
151,460
1,637,865
254
$6,000 to $7,000
229,254
247,378
33
$7,000 to $8,000 2
145, 452
1, 613, 570
216
$7,000 to $8,000
85, 237
94,785
11
$8,000 to $9,000 2
181, 216
1,359,321
161
$8,000 to $9,000 _
98, 654
94,413
10
$9,000 to $10,000 2
115,752
1,042,158
110
$9,000 to $10,000.
"
217, 780
824, 762
79
$10,000 to $11,000
$2,336
218, 570
842, 667
73
$11,000 to $12,000. _
1,444
226,226
1,062,148
85
$12,000 to $13,000
384
195,743
635,882
47
$13,000 to $14,000
863
145,133
509,006
35
$14,000 to $15,000
419
640, 016
2, 289, 821
132
$15,000 to $20,000.
4,311
575,334
1,489,914
67
$20,000 to $25,000
4,197
443,753
1,195,342
45
$25,000 to $30,000
3,722
413, 523
1,177,886
34
$30,000 to $40,000.
9,538
568, 803
1,194,516
27
$40,000 to $50,000
12, 906
290,102
664,176
$50,000 to $60,000.
. .
1,433
276,404
694,390
$60,000 to $70,000
1,121
11
$70,000 to $80,000.
1
$80,000 to $90,000
1
$90,000 to $100,000. _ _
3
101,598
277,201
$100,000 to $150,000
11
581,729
1, 285,061
$150,000 to $200,000
2
$200,000 to $250,000.__
1
$250,000 to $300,000
$300,000 to $400,000.
1
$400,000 to $500,000. _
1
(3)
(3)
$500,000 to $750,000
$750,000 to $1,000,000
$1,000,000 to $1,500,000
1
1
Capital net gain from sale of assets held for more than 2 years is included in
are not deducted.
2
Nontaxable. Specific exemptions exceed net income.
3 Classes grouped to conceal net income and identity of taxpayer.




$295

$295

$74

$221

5,198

5,198

* 1,299

3,899

10,168

10,168

2,542

7,626

8,484

8,484

2,121

6,363

13, 918

13, 918

3,480

10,438

10,042

10,042

2,160

9,034

9,034

1,608

16, 608

10,608

1,617

8,991

10,190

10,190

1,576

8,614

$353
1,134
2,137
1,633
1,769
16,784
22,902
29,468
42,140
57, 539
34,760
33,167

9,881
7,983

$29, 720
42, 672
63,864
140, 632

9,881
7,630
8,967
13, 243
7,190
6,364
38,100
24,665
24, 587
24, 803
19,523
12,015
7,808

$3,715
5,334
7,983
17,579

54, 884
47, 567
54,055
70, 658
82,396
54,758
58, 554

1,194
1,074
959
1,194
878
1,113
4,578
2,972
1,701
1,872
2,603
998
682

8,687
6,909
9,142
14,186
7,945
7,020
50,306
44, 595
52,354
65,696
79,793
53,701
56,317

44,632
559,040

6,222
5,431

23,216
76,396

5,579
69,880

35, 017
151,707

10,101
15,380
8,823
8,133

7,882
1

$3,090
59
1,555

8

7.426

34,804
151,169

213
538

(3)
1
__ _ _ j __ _
1

net income, but capital net loss from sale of assets held for more than 2 years and prior year loss

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
VERMONT—Continued

Number
of re- Net incomel
turns

Dividends

$1, 525, 634
45,857,160

8,600,514

3,776
5,783

11,093,545
34,763,615

1,750,070
6, 850,444

$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... .
2

Nontaxable ___
Taxable

Interest on
Government obligations
not wholly
exempt
from tax

$816,920

9,559

Income classes

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

Tax credits

Tax before deducting tax credits

Income exempt from normal tax

Normal
tax

Tax on
capital
net gain
(12H per
cent)

Surtax

Total

25 per cent
of tax on
earned net
income

12H per
cent on
capital
net loss

Net tax

$590,816

$4,358

$138,046

$73,852

$216,256

$381

$42,674

1,471,376

298,724

481,444

183,922

964, 090

39,427

$4,704

919,959

42, 674

1,471,376

298,724

481,444

183,922

964,090

39,427

4,704

919,959

$215,875

Under $1,000a




_

__..
__..
_.

536
112
4,487
4,948
3,389
3,576
5,312
2,117
2,027
3,928
282
1,535
147
1,002
91
731
60

$308,531
69,843
7,250,171
8,598,441
8,323,684
8, 533,740
18,742,812
7,631,252
8,820,993
17,777,425
1,523,041
8,389, 036
949,939
6,489,335
680,064
5,457,114
505,617

$62,275
15,083
344,567 : : : : : : . : . - :
110,122
563,527
_
285,192
960,202
272,218
1,076,581
618,750
644,642
411,052
621,143
451,911
540,061
478,465
384,856

o
GO

j

o
o

VIRGINIA
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
$7,000 to $8,000 2.
$7,000 to $8,000
$8,000 to $9,000 2

3

$679

I

$679

$170

$509

21,195

21,195

5,299

15,896

42,910

42,910

10,727

32,183

32,812

32,812

8,203

24,609

52,493

52,493

13,123

39,370

35,848

35,848

7,849

27,999

35,670

35,670

6,773

28,897

35,018

35,018

6,404

28,614

$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
$400,0 0 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 ..

_.

i

535
43
395
279
242
209
181
160
431
220
162
149
81
47
28
15
10
10
15
8
1
3
2

4, 524, 566
406, 891
3,738, 529
2, 924, 507
2,783,445
2, 611,930
2,439,028
2,317, 758
7,454, 660
4, 905,820
4,408,315
5,114,348
3,599, 622
2, 564, 537
1,806,156
1,141,755
843,620
903,816
1, 795,283
1,439,500
(3)
(3)
(3)
()
"

..

596,544
360, 762
562,425
716, 557
822,632
691,227
643,127
703,342
2, 240, 512
1,784,977
1,729,341
1,915,091
1,260,055
1,112,759
732,052
502,670
293,874
237,817
936,107
461,316

8
i

m

<*)

32,433
$4, 529
6,318
9,527
3,278
24,194
9,967
14, 796
20, 647
47, 647
11, 421
538
22, 759
2,760
4
3,758
18, 292
29
(3)
3
(3)
()
3

$84,488
127, 560
110,624
172, 320
93, 976
224, 776
248, 728
261, 864
(3)
(3)
(3)

5,538

26,895

32,328
27,208
31,012
32, 727
34,316
37,070
173,127
157,780
193,372
294,804
276,800
223,428
181,072
135,065
101,785
108, 949
252,631
244, 798

5,096
3,965
3,816
3,805
4,408
4,006
14,798
9,606
9,332
8,864
5,781
3,407
2,892
1,584
1,408
752
1,551
887

27,232
23,243
27,196
28,922
29,908
33,064
158,329
148,174
184,040
283,308
265,981
208,919
173,323
133,481
100,377
108,197
238,433
243,911
(8)

8
(33)

C
O

()

32,433

32,328
25,787
27,402
27, 501
28,090
29,123
120,365
81, 523
86, 559
103,385
87,499
55,216
35, 957
23,453
21, 550
18,479
28,038
34, 738

._

$1, 421
3,610
5,226
6,226
7,947
52,762
76,257
106,813
180,858
173,356
154, 384
123, 575
99, 865
80,235
62,373
193, 502
177,327
(3)
(3)
(3)
T

()

$10, 561
15, 945
13,828
21, 540
11,747
28,097
31,091
32, 733
(3)
(3)
(3)
3

()

8
(33)

$2,632
5,038
11,102
4,857

12,647

8
(38)

8
(3)

CO

I
3
O
3
CO

i

i

2,481, 893

585,656

971

1,697,720

13, 627

115,384

212,215

341,226

824

26,729,490

201,435

3,022,056

1,169, 678

1,621,121

377,757

3,168, 556

150,868

36,276

201,435

3,022,056

1,169,678

I, 621,12I

377,757

3,168,556

150,868

36,276

o
o

2,981,412
2,981,412

Total .

37, 507

170,257,017

Nontaxable 2
Taxable

16,374
21,133

47, 511,743 5, 558, 616
122, 745,274 21,170, 874

340,402

WASHINGTON
$17, 868
$1, 004, 584
Under $1,000 2
1,640
60, 415
$1, 004
$1,004
Under $1,000
93
$251
$753
16,197, 093
453. 411
$1,000 to $2,000 2
10,121
64,025
31,584,181 |
23,507
64,025
$1,000 to $2,000.
18,361
16,006
48,019
17,283,291 i 670,698
$2,000 to $3,000 2
1 7, 057
* 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 2
deducted.
3
Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayer.




bO
OO
I—*

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
GO

WASHINGTON—Continued

Tax before deducting tax credits

Income exempt from normal tax
Number
of returns

Income classes

$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_
$5,0C0 to $6,000
$6,0C0 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 t o $30,000...
$30,000 to $40,000
$40,000 to $50,000...
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000...
$80,000 to $90,000
$90,000 t o $100,000..
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000




.

_.
..

8 568
8,047
3,923
3,172
6,622
39
3,170
20
2,088
14
1,374
16
846
13
560
383
316
221
174
164
415
215
114
114
69
34
20
13
11
5
4
7
4

Net income 1

$19, 884, 875
28, 719, 971
14,110, 467
13, 743, 680
29, 532, 344
209, 683
17, 341, 364
127, 956
13, 479, 937
105, 743
10, 266, 097
136,176
7,166, 597
122, 910
5, 286, 714
4, 011, 336
3, 631,408
2, 753, 363
2, 350, 247
2, 380,122
7,163,343
4, 779,185
3, 082, 077
3, 898, 697
3, 057, 818
1,847, 323
1, 292, 512
978,185
949, 920
462, 325
504, 897
1, 238, 964
883, 661

Interest on Capital net
gain from
Governsale of
ment obassets
Dividends ligations
not wholly held for
more t h a n
exempt
2 years
from tax
$77,960
1,178, 660
207, 076
1, 028, 082
812, 707
52, 991
724, 350
80, 253
785, 873
78, 601
892,707
66, 343
716, 002
99, 059
726, 768
683, 350
778,155
630,094
572,067
562, 010
2, 276, 565
1,910,816
1,403,984
1, 851, 046
1, 637, 969
815,141
565, 755
472, 944
438,467
276, 878
246, 783
120, 052
244, 471

Normal
tax

Surtax

Tax on
capital
net gain
(12^_ per
cent)

$99,459

Tax credits

Total

$99, 459

25 per cent
of tax on
earned net
income

1 2 ^ per

centum
capital
net loss

$24, 865

Net tax

$74, 594

69, 046

51, 785

42, 016

126, 049

87, 809

21, 686

66,123

94, 865

94, 865

16,981

77,884

87, 767

87, 767

14, 529

73, 238

70, 245

$29, 216
107, 528
154, 472
202, 408
96, 432
12, 576
132, 632
61,120
1,019, 576
605, 520

17, 261

168, 065

87, 809

$10,895
13, 947
1,450
6,209
27,852
24,629
30, 945
23, 937
31,167
38, 296
42
11,530
17,394
252
2,746
4,148
28

69, 046

168, 065

70, 245

10, 745

59, 500

58, 551
51, 610
43,446
46, 591
43,427
49,722
177, 568
163, 308
135, 298
209,149
209, 851
158,177
122, 660
103,363
119,355
47,106
71,604
140, 926
115, 548

8,114
6,463
5,878
4,330
4,279
4,465
10,747
6,621
3,093
3,757
2,506
1,067
513
465
1,007
58
570
48
108

50,437
45,147
37, 568
42,261
39,148
45,257
166, 821
156,687
132, 205
204, 522
206,309
157,110
122,147
102, 536
118,348
47,048
71, 034
140,878
115,440

w
H
>

58, 551
49, 812
38, 795
41, 291
37, 508
41,487
127,199
90,733
60, 833
72, 306
48, 693
32, 711
21, 013
14,328
20, 721
1, 296
8,395
3,134
971

$1, 798
4,651
5,300
5,919
8,235
50,369
72, 575
74,465
133,191
147, 717
106,157
76, 346
76, 981
97,062
29,231
55, 569
10,345
38,887

$3,652
13,441
19,309
25,301
12,054
1,572
16, 579
7,640
127,447
75, 690

$870
1,036
362

CO

H
M

o
GQ

3
o
o

2

(3)

(3)

(3)

T

3

3

()

()

()

C)

()

|

(3)

(3)

(3)

(3)

3

3

3

3

(3)

()

()

()

i

i

j

|

915, 464

360,136

5,135

88,155

45, 017

138, 307

53

272, 544, 925

24, 614, 769

245, 467

2, 781, 616

1, 517,197

1, 082, 953

347, 702

2, 947, 852

228, 482

2,268

2, 717,102

30,139
47, 891

2

435, 306

78, 030

Total
Nontaxable
Taxable

(3)

1

$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

77,651,087
194, 893, 838

3, 725, 966
20, 888, 803

245, 467

2, 781, 616

1, 517,197

1, 082, 953

347, 702

2, 947, 852

228, 482

2,268

2, 717,102

$262

$262

$65

22 854

22,854

5,714

17,140

40, 618

40, 618

10,154

30,464

19, 985

19, 985

4,996

14, 989

35,027

35, 027

8,757

26, 270

138, 254

WEST VIRGINIA
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

...

.

728
23
4,825
6,389
3,388
3,553
5 176
1 536
2, 040
2,915
2<S7
1,000
157
• 689
92
520
55
367
51
274
232
180
loH
124
93

$419,484
17, 012
7, 580, 786
10, 985,3tf3
8, 314, 275
8, 298,253
J8 218 487
5, 549, 500
8, 872, 471
13,136,887
1.555,135
5 503, 530
1,011,812
4, 453, 059
682,896
3,886,894
465,217
3,110,866
487, 858
2 596 136
2, 432, 553
2 065 013
1, 907, 764
1,666,331
1,346,886

$162,183
466, 752
89, 923
617,262
190,584
1.015,468
218,437
1, 265, 922
400,515
610, 926
318 632
630,601
322, 978
502, 489
387, 982
395,328
367, 929
392,536
348 016
544,717
620 452
621, 262
499 554
447, 989

$197

22 493

4,946
4,211

19, 329

24.215

4,019

20,196

22, 719

22,719

3,204

19,515

22 248
20, 592
17 568
18, 733
17 888
14,666

22 248
21,752
20 172
22, 611
22 120
19, 288

3,315
3,048
2,811
2,758
2,628
1, 713

18,933
18, 704
17,361
19, 853
19 492
17,575

$1,160
2 604
3,878
4 232
4,622

1
Capital net gain from sale of assets held or 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
Nontaxable. Specific exemptions exceed net income.
3 Classes grouped to conceal net income and identity of taxpayer.




O
O

17 547

23, 540

24, 215

$16, 774
15, 852
7,244
5 372
18, 918

22 493

23, 540

M
Q
02

to
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—Continued

to

W E S T VIRGINIA—Continued
Income exempt from normal tax

Tax credits

Number
of returns

$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
2




.

Net income l

358
204
101
138
48
29
22
16
15
6
14
1
2
1
1
2

$6,159,343
4,515,179
2, 772,121
4, 723, 068
2,125,505
1,586,812
1,400, 904
1, 209,058
1,302,663
566, 993
1,618,398
(3)
(3)
(3)
(3)
(3)

2,172,927

626, 934

34,074

1,559, 416

3,483

82,030

194,927

280,440

148

35,810

Income classes

Nontaxable
Taxable -

Interest on Capital net
Governgain from
ment obsale of
ligations
assets
not wholly
held for
exempt
more t h a n
from tax
2 years

Tax before deducting tax credits

144, 777,469

25,544, 053

293,083

2.242.168

768,153

1,217, 900

280,271

2,266,324

104,297

28,517

2,133, 510

16, 799
19,011

47,608,421
97,169,048

6,059,467
19,484,586

293,083

2,242,168

768,153

1,217,900

280,271

2,2C6,324

104,297

28,517

2,133,510

Dividends

$2,305,686
1,824,296
1,158,021
1, 992,294
1,172,405
653,861
992,924
716,646
1,125,487
335,299
1,201, 763
(3)
(3)
(3)
(3)
(')

$J4,166
7,099
64, 272
33,762
6,566
4,920
23,483
9,244
24,091
3,081
4,165
(3)
(3)
(3)
(3)
(3)

$15,984
31,104
54,448
55, 976
47,344
252,008
225,888
(3)
(3)
(3)
(3)
(3)

Normal
tax

$81,028
69,908
51. 656
92,100
38,241
34,557
14,585
19,319
13,240
12, 725
13,903
(3)
(3)
(3)
(3)
(3)

Surtax

$42,860
67,976
68, 832
170,903
106,436
98, 785
102,021
105, 531
122,135
63, 707
170,188
(3)
(3)
(3)
(3)
(3)

Tax on
capital
net gain
(12K per
cent)

$1,998
3,888
6,806
6,997
5,918
31,501
28,236
(3)
(3)
(3)

Total

$123, 888
137,884
120,488
265,001
148,565
140,148
123,603
130, 768
166,876
76,432
212,327
(3)
(3)
(3)
(3)
(3)

25 per cent
of tax on
earned net
income

$8,984
9,195
4.297
8,680
3,103
2,207
1,198
1,790
949
504
903
(3)

1 2 ^ per
cent on
capital
net loss

$1,218
561
13,889
11, 955
894

8
8

Net tax

$114,904
128, 689
116,191
255,103
145, 462
137,380
122,405
115, 089
153, 972
75, 928
210, 530
(3)
(3)
(3)
(3)
(3)

280,292

G
O

3
o
o

WISCONSIN
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 $4,0002
$3,000 to $4,000
$4,000 to $5,000 2
$4,000 to $5,000
$5,000 to $6,0002
$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

„

5,810
152
23,172
9,226
18,401
8,922
10, 580
6,495
3,213
9,631
335
3,482
168
2,295
74
1,617
64
1,217
61
914
665
539
410
329
286
922
451
294
301
171
87
49
34
21
17
48
14
1
3
6
4
2
1

$3,655,154
101,572
34,754,392
15,795,186
45, 824,454
21,439,104
36, 045, 647
23,026,760
14,073,731
43,663,299
1, 803, 689
19,037, 559
1,077,480
14,853,015
546, 508
12,068,803
541,849
10,317,132
576,819
8,674,258
6,962,765
6,183,890
5,107,150
4,436, 996
4,150,285
15,821,007
9,993, 645
8, 023,156
10,327,486
7,556,822
4,734,306
3,164,979
2,543,432
1,769,122
1,593,491
5,753,431
2,381,905
(3)
841, 556
1, 972, 944
1, 755, 660

3

$344,404
7,067
763,647
179, 600
1,430, 776
564, 555
1, 729,679
837, 767
2,235,186
1, 734, 737
720,320
974,046
650,646
1,073,494
420,275
1,129,080
400,634
1,017,969
636,401
1,034,494
1, 268,808
1,354,513
1,165,038
876,230
968,580
4,423,016
3,225,461
3,291,826
4,247,720
3,468,276
2, 727,680
1, 506, 547
1,281,415
904,580
987,348
3,116,962
816,821
(3)
314,937
414,598
206,713
(3)

$1,450 j

$362

$1,088

•~37,~968"

"37~968"|

9~492

'~28,~476

117,242

117,242

29,311

87,931

116,096

116,096

29,024

87,072

163,576

1637576"

40,894

122,682

84,333

~~84~333"

"l8,~738"

65,595

$1,450

83,626

8

67,571

82,317

14,841

67,476

82,456

$70,416
183,104
210,192
250,928
301, 528
94,432
211,608
672,000
711, 072
(8)
247,568
1,211,792
1,180,552

"l6,"055"

"827317"

$4,426
5,835
20, 414
7,779
2,104
14,165
46,148
47, 778
17,095
7,464
15,287
9,076
2,693
818
6,248
12,533
11,183
(3)

83,626

82,456

14,242

68,214

78, 513
70,721
67,143
59, 556
59,007
60, 597
256, 533
178,592
148,797
199,094
142,472
75,168
50,891
31,870
26,896
17,646
83,919
37,933
(3)
13,332
15,128
17,967
(3)

78, 513
74.028
75.029
69,579
70,476
74, 854
365, 981
328,811
345,995
578,822
535,463
386,875

12,692
10, 793
10,345
9,749
8,516
9,269
38,304
29,361
20,055
25,423
15,332
7,861
4,196
3,648
1,909
1,497
4,964
1,600

7,849
9,147
69
2,902
10,418
11,900
86,758
7,841

W

(8)

65,821
63,235
64,684
59,830
61,960
65, 585
327,677
299,450
325,940
552,591
512,282
369,867
294,699
245,758
192,294
178,225
709,998
357,653
(3)
138,800
280,922
260,128
(3)

$3,307
7,886
10,023
11,469
14,257
109,448
150,219
197,198
370,926
370,103
285,433
216,707
182,747
165,921
147,525
633,801
240,277
(3)
95,050
114,895
95,132
(3)

$8,802
22,888
26,274
31,366
37,691
11,804
26,451
84,000
88,884
(3)
30,946
151,474
147,569
(3]

252,308
204,621
191, 622
801,720
367,094
(3)
139,328
281,497
260,668
(3)

575
23

8

517

$1,500,000 to $2,000,000.—
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
Nontaxable. Specific exemptions exceed net income
* Classes grouped to conceal net income and identity of taxpayer.




to
CO
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

bO
CO

WISCONSIN—Continued

Income classes

Interest on Capital net
Number
Governgain from
of re- Net income 1
ment obsale of
turns
assets
Dividends ligations
not wholly held for
exempt
more than
from tax
2 years

Tax credits

Tax before deducting tax credits

Income exempt from normal tax

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

XJl

$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

(3)

(3)

(3)

(3)

(3)

(3)

(3)

(3)

(3)

(3)

3

(3)

$5, 667, 569 $1, 275, 535

$850

$4, 252, 256

$8, 305

$241, 449

$781,286

$432

$5,046

$775,808

_.

110,485

418, 618, 008 55, 727, 381

231,896

9,597,448

2,469,144

3,663, 773

1,199,681

7, 332, 598

389, 806

143,480

6,799,312

Nontaxable 2.
Taxable . _ _

61,878
48, 607

138, 899, 723 9,331,968
279, 718, 285 46,395,413

231, 896

9, 597,448

2,469,144

3,663, 773

1,199,681 1 7,332,598

389,806

143,480

6,799,312

Total

$531,532 |

O




450
19
1,477
1,957
1,281
1,348
914
606
252
932
33
250
14
189
9
138
10

$283,969
10,395
2, 209, 554
3, 368, 829
3,180,419
3,165,910
3,133, 952
2,161,187
1, 095, 392
4,184, 761
178,853
1, 373, 323
88, 515
1, 220, 588
67, 713
1,037,264
85,024

$12,183
16,897
28, 665
88, 509
31,084
96,629
42,365
68, 624
112, 574
57,295
33,466
49,858
54,145
69, 577
46,222
57,002

fcrj

2
o
o
g

WYOMING
Under $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 2
$3,000 to $4,000
$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
$7,000 to $8,000 2
$7,000 to $8,000 2
$8,000 to $9,000

O

ui

$133

$133

$33

$100

7,028

7,028

1,757

5,271

15,967

15,967

3,992

11,975

8,362

8,362

2,090

6,272

12, 294

12, 294

3,074

9,220

6,554

6,554

1,378

5,176

7,499

7,499

1,248

6,251

7,234

7,234

1,134

6,100

85
6
82
54
34
27
30
17
62
25
8
10
7
6
1
2

$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
$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 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. __„

720,000
56,134
775,705
566,353
389, 943
336, 648
406,145
247,450
1, 045,445
553,184
213,819
333,411
302,026
333, 740
(3)
(3)
(3)

1

5,862

5,862

811

5,051

(3)
(3)

7,484
4,885
4,323
4,124
4 513
4,781
16, 765
11,112
4,633
9,891
7,432
5,892
(3)
(3)

$265
498
664
1,063
868
6, 747
8,391
5,056
11, 505
14,184
17, 620
(3)
(3)

7,484
5,150
4,821
4,788
5,576
5,649
23, 512
19, 503
9,689
21, 661
22, 844
29, 004
(3)
(3)

1,000
583
541
534
623
577
2,679
983
669
530
246
67
(3)
3
()

6,484
4,567
4,280
4,254
4,953
5,072
20,833
18, 520
9,020
21,131
22, 598
28,937
(3)
(3)

(3)

49, 362
63,468
63,196
128, 097
85, 267
65, 204
143,651
31, 326
275,453
160,165
44,988
41,817
95, 703
121, 368
(3)
(3)

(3)

(3)

(3)

(3)

(3)

$52

202
2,487
5,457
125

(3)

$2,120
9,824
43,936

$265
1,228
5,492

j

o
;

-

... -

"

355, 867
.

85, 085

7,715

10,336

33,481,518

2, 319, 245

16, 038

4,446
5,890

10, 379, 525
23,101,993

580, 042
1, 739, 203

16, 038

11, 729
55, 880

168, 497

105, 997

55, 880

168,497

105, 997

50, 865

449

50,416

6,985

281,479

24,998

256,481

6,985

281, 479

24,998

o
o
B

256,481

39,136

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




to
CO

238

STATISTICS OF INCOME

TABLE 16.—Individual returns, by States and Territories, for the years 1916 to
1925 l—Number of returns, net income, and tax
UNITED STATES
Net income
Number of
returns

Year

1916
1917
1918
1919
1920 1921
1922
1923
1924
1925

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
4,171,051

Tax

Total

Average

$6, 298, 577, 620
13,652,383, 207
15,924,639,355
19,859,491,448
23, 735,629,183
19,577,212, 528
21,336,212, 530
24, 777,465,658
25,656,153,454
21,894,576,403

$14,412.00
3,931.00
3, 599.00
3,724.00
3, 269.00
2,939.00
3,143.00
3. 219.00
3,481.00
5,249.00

$173,386,694
691,492, 954
1,127,721,835
1,269,630,104
1,075,053,686
719,387,106
861,057,308
661, 666,133
704,265,390
734, 555,183

$397.00
199.00
255.00
238.00
148.00
108.00
127.00
86.00
96.00
176.00

$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
4, 948.00

$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
2,326.213

$84.00
93.00
114.00
114.00
85.00
63.00
66.00
56.00
58.00
89.00

$1,878,419
$7,730.00
10, 549. 506 j 2,308.00
15,434,987 j 2,029.00
18,862,034
2,001.00
19,400,775 i 1,960.00

$17,022
132,769
316,859
367,783
248,605

$70.00
29.00
42.00
38.00
25.00

Total

Average

ALABAMA
1916
1917
1918
1919
1920
1921
1922
1923
1924
1925

.

.

.

2,097
21,844
38, 988
40,789
52,984
43,009
43,612
51,049
47, 591
26.278

$18,469,010
73, 508, 562
121, 250, 953
133,470, 965
156,604,933
117,108, 806
126, 908,473
Io9,064,390
159,9.18,982
130.024, 575

ALASKA
1916
1917
1918
1919
1920
1921 * .
1922 2
1923 2
1924 2
1925 2 .

243
4,570
7,606
9,427
9,899

1
i

•"-"—

—i

~-

$11,777,241
39, 635, 508
41, 579,450
61,434,347
67,280,486
48,310,197
48,459, 738
59,526,474
58, 273, 049
41,382, 939

$11,848.00
3,232. 00
3,035.00
2,997.00
2, 712.00
2, 615. 00
2,413.00
2, 599.00
2, 735.00
4,096. 00

$191,519
1,019, 262
1,724,116
1,816,899
1,325,905
516, 637
687,026
603,100
511, 987
544, 953

$193.00
83.00
126.00
89.00
53.00
28.00
34.00
26.00
24.00
54.00

$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
4,101. 00

$157, 513
1,848,177
3,269,477
4,237, 673
3,268,450
1,866,164
2,314,409
2,050,416
1,458,499
1,434,504

$70.00
104.00
159.00
126.00
86.00
55.00
72.00
57.00
41.00

ARIZONA
994
12,264
13,701
20,495
24,812
18,477
20,079
22,899
21,301
10,104

ARKANSAS

1917
1918
1919
1920
1921
1922
1923
1924
1925
1

2.255
17,839
20,612
33, 556
38,113
33,830
32,072
35, 788
35,484
20,597

$17,6a3,678
68,296,287
76,354,037
123, 704,361
118,060, 710
92,616,903
95,625, 678
109, 793, 634
110,255,418
84,474,350

70.00

The minimum income for which a return must be filed has varied under the different revenue acts,
thus affecting the number of returns. These changes in provisions for filing returns are summarized
on p. 21.
2
Included in the State of Washington.




239

STATISTICS OF INCOME

TABLE 16.—Individual returns, by States and Territories, for the years 1916 to
1925 l—Number of returns, net income, and tax—Continued
CALIFORNIA
Tax

Net income
Year

N u m b e r of
returns
Total

1916
1917._
1918
1919
1920
1921
1922__1923
1924
1925.

21,208
182,232
206,471
266,720
396,973
386,082
420,923
517,109
511,218
305,074

Average

$228,324,945 $10,766.00
632,608,546
3,471.00
701,850,380
3,399.00
981,170, 941
3,679.00
1,329,006, 594
3,348.00
1,168,021,448
3,025.00
1,357, 524, 521 3, 225.00
1,697, 902, 803 3,283.00
1,741,063, 671
3,406.00
1,490,419,792
4,885.00

Total

Average

$3, 595,636
20,355,424
36,070,926
48,983,856
50,447,505
36,438,432
43, 778,932
39, 958, 780
37, 880, 658
37,127,167

$170.00
112.00
175.00
184.00
127.00
94.00
104.00
77.00
74.00
122. 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
2.840,926

$238. 00
128.00
108.00
125.00
91.00
55.00
72.00
45.00
43.00
79.00

$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
13, 533, 997

$291.00
164.00
205.00
152.00
106.00
86.00
102.00
75.00
88.00
181.00

COLORADO
1916
1917
1918
1919
1920.
1921.
1922.
1923.
1924.
1925.

4,435
40,627
54,160
57, 526
74,198
69, 676
67,463
72, 366
73, 350
35,808

$53,854,130 $12,143. 00
3, 393. 00
137,853,875
2,945. 00
159,487,951
3, 320.00
191,001, 999
2,955. 00
219, 277,184
2, 504.00
174,490,980
2, 736. 00
184, 572,407
200, 572, 724 2, 772. 00
2, 796. 00
205,087,973
4,199. 00
150, 363,411

CONNECTICUT
19161917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.

9,713
64,472
110,409
148,195
123, 269
128,431
149,820
143,406
74,595

$133,858, 341 $13,781.00
249,186, 724
3,865.00
295, 617,840
3,418.00
347,929,674
3,151.00
451, 737, 702
3,048.00
343, 017,18C
2, 783.00
401, 720,143
3,128. 00
473,804, 719
3,162.00
478,174, 249
3, 334.00
404,498, 337
5,423.00

DELAWARE

1916.
1917.
1918.
1919.
1920
1921
1922
1923
1924.
1925

1,346
8,032
10, 239
16,059
18,937
15,889
17,141
19,202
18,892
9,131

$57,798,410 $42,941.00
7,029.00
'56,459,176
4, 723.00
48, 358,031
3,917.00
62,901,249
55, 633, 321 2,938.00
43, 676,893
2, 749. 00
53,981,068
3,149.00
57,186,685
2,978.00
64,179, 747 3, 397. 00
54,897, 972
6,012. 00

$3,695, 605 $2,746.00
9,350.461 1,164.00
7,158, 522
699.00
7,495,453
467.00
2,122,025
112.00
1,284, 365
81.00
1,833, 712
107.00
1,402,093
73.00
128.00
2,432, 617
304.00
2,780, 200

DISTRICT OF COLUMBIA
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.

33,737
50, 776
88,616
109,730
89,966
77, 923
75, 796
77,836
43,293

$67, 334,621
113,499, 332
154, 963,835
234,959,904
299,802, 574
248,345,804
231,328, 739
221,950, 528
253, 312, 253
200, 353, 699

$9,891.00
3, 364.00
3,052.00
2,651.00
2,732.00
2, 760. 00
2,969. 00
2,928.00
3, 254.00
4, 628.00

$1,068,644
4,499,820
8,832, 200
8,869,833
9,468, 632
7, 704, 564
8, 336, 587
6,097,678
5, 765,861
5, 718,046

$157.00
133.00
174.00
100.00
86.00
86.00
107.00
80.00
74.00
132.00

1
The minimum income for which a return must be filed has varied under the different revenue acts,
thus affecting the number of returns. These changes in provisions for filing returns are summarized
on p. 21.




240

STATISTICS OF INCOME

TABLE 16.—Individual

returns, by States and Territories, for the years 1916 to

1925 l—Number of returns, net income, and tax—Continued
FLORIDA

Tax

Net income
N u m b e r of
returns

Year

Total
1916
1917...
1918
1919
1920
1921
1922
1923.. . _ _
1924
1925

1,779
15, 336
19,102
31,107
42, 210
42, 249
41, 531
49, 591
64,306
76, 213

_

_.

Average

Total

Average

$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
28,857,801

$181.00.
103.00
124.00
140.00
124.00
69.00
98.00
74.00
112. 00
379.00

$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
3, 529,883

$110. 00
85.00
181. 00
155. oa
105. 00
57.00
65.00
52.00
54. 00
94.00

$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
4,456.00

$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
944,053

$321.00
375.00
438.00
264.00
297.00
126.00
120.00
106.00
120.00
101.00

$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
3,133.00

$140,496
839, 646
1,493, 518
1, 475,023
1,086,614
493, 658
478. 706
426,196
261,008
170,912

$186.00
51.00
78.00
69.00
42.00
21.00
20.00
17.00
12.00
13.00

$484,290, 833 $12, 906.00
1,119,960,600
3, 505.00
1,256.309,485
3, 424.00
1,662, 796,441
3,938.00
1, 836, 956, 942 3.386.00
1,833,920,436
2, 999.00
1, 927, 637,451 3,137. 00
2,272,960,122
3,359.00
2,413, 605,350
3,699.00
1,975,436, 222
5, 527.00

$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
64, 791, 507

$17,401,202 $9,781.00
54, 378,496
3, 546.00
63, 681,401
3, 334. 00
107,362,976
3,451. 00
141,105,124
3, 343.00
119, 557, 316 2,830. 00
132,047,020
3,179. 00
156, 500, 260 3,155. 00
250,963, 654
3,902.00
649,932, 382
8, 528.00

GEORGIA
1916
1917..
1918
1919
1920
1921
1922 .
1923
1924 .
1925 .

3,444
38, 252
39,073
58,930
73,325
67, 719
69, 988
71, 341
62, 651
37,410

_ .
_

$32,992,965
137, 775, 612
148, 366,439
219, 471, 959
228, 619, 716
180,311,466
199, 432, 531
222, 888, 344
210, 908,421
177, 203,659

$9, 580.00
3,601.00
3, 797. 00
3, 724. 00
3,118. 00
2,663.00
2, 850. 00
3,124. 00
3, 366. 00
4, 737. 00

HAWAII
1916
1917
1918
1919
1920
1921__.
1922
1923
1924__
1925

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

1,144
3.131
4,242
8,136
13,715
11,481
11,597
12,421
12,387
9,306

$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
41.465,375

IDAHO
1916.
1917
1918
1919
1920
1921
1922
1923
1924
1925

756
16,414
19.249
21,448
25, 755
22, 976
23,369
25,012
21,436
12, 907

$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
40, 443, 781

ILLINOIS
L916
1917
1918
1919
1920
1921
1922
1923
1924
1925

37, 525
319, 497
366,918
422,229
542,467
611,558
614, 449
676,489
652, 501
357, 448

$292.00.
154.00
230.00
235.00
157.00.
112.00
126.00
93.00
102.00
181.00

1
The minimum income for which a return must be filed has varied under the different revenue acts,
thus affecting the number of returns. These changes in provisions for filing returns are summarized
on p. 21.




241

STATISTICS OF INCOME

TABLE 16.—Individual returns, by States and Territories, for the years 1916 to
19251—Number of returns, net income, and tax—Continued
INDIANA
Tax

N e t income
Number of
returns

Year

Total
1916 _
1917
1918__
1919
1920
1921
1922 _
1923
1924
1925-_

7,004
85,021
104,581
130,383
189, 587
150,300
153,469
178,831
156, 845
80,300

$74, 637,683
261,265,426
325,549,440
417,323.251
556,061, 991
406,242,138
426,365,818
510,507,072
461,717,343
344,266.673

Average

Total

Average

$10,656.00
3,073.00
3,113.00
3,201.00
2, 933.00
2, 703.00
2, 778.00
2,854.00
2, 944.00
4,287.00

$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
7, 508,733

$166.00
70.00
110.00
104.00
83.00
60.00
62.00
44.00
42.00
94.00

$7,721.00
2,934.00
3,786.00
3,940.00
3,444.00
2,814.00
2, 727.00
2,673.00
2, 706.00
3,945.00

$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
3,111.096

$61.00
47.00
134.00
118.00
102.00
52.00
41.00
30.00
28.00
62.00

$9,240.00
3,206.00
3,373.00
3,466.00
3.087.00
2, 447.00
2,428.00
2, 495.00
2, 415.00
4,128.00

$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
2,222,306

$130.00
86.00
122.00
120.00
84.00
38.00
37.00
24.00
23.00
65.00

$9, 907.00
3, 598.00
3, 532. 00
3, 640. 00
3,116.00
2, 767.00
2, 872.00
2,711.00
3,301.00
4, 830. 00

$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
3,299, 792

$99.00
85.00
168.00
128.00
93.00
62.00
67.00
47.00
53.00
88.00

$51,274,633 \ $11,351.00
134,349,180 |
4,157.00
137,261,983 i
4,106.00
201,753,808 i
3,815.00
237.109.145 ! 3,420.00
197.897.146 i 2, 912.00
3,041.00
203, 664, 606
3,170.00
213, 802,450
3,268.00
221,133,422
4,806.00
195,585,488

$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
3,850,206

$172.00
153.00
280.00
244.00
139.00
78.00
80.00
66.00
52.00
95.00

IOWA
1916.
1917
1918
1919
1920
1921
1922
1923
1924
1925

8,497
114, 970
118,933
133, 796
183,398
111,483
131, 870
135,864
110,404
50,379

$65, 604,874
337,283,861
450,267, 585
527,163,054
631, 560,789
313,762,935
359, 562, 822
363,242,331
298, 734,381
198, 735, 930

KANSAS
19161917
1918
1919_
1920
1921
1922
1923
1924
1925-

. _

4,290
63,065 i
64 794 i
76,451 !
99,255 !
88,785 •
86,915 :
86.291 :
84,080 !
34,284 i

. .

$39,638,465
202,159,002
218,524,054
264,971,649
306,413,429
217,237,297
211,061,984
215,346,538
203,034,515
141,511,127

KENTUCKY
1916
1917
1918
1919
1920
1921
1922
1923
1924
1925

3,887
34, 692
47,098
59, 332
78,258
69, 496
69, 666
79,091
72,119
37,315

. .

$38, 506, 976
124, 826, 244
166,350,127
215,977,422
243,879, 230
192,273, 937
200, 048, 892
214, 415, 879
238,094,411
180,217,420

LOUISIANA
1916
1917
1918
1919
1920
1921
1922
1923
1924
1925

i
!
|
'

.
_
_

!
!
!
!
_!

4,517
32,317
33,432
52,871
69,340
67,960
66,972
67,440
67,658
40,695

1
The minimum income for which a return must be filed has varied under the different revenue acts,
thus affecting the number of returns. These changes in provisions for filing returns are summarized
on p. 21.




242

STATISTICS OF INCOME

TABLE 16.—Individual returns, by States and Territories, for the years 1916 to
1925l—Number of returns, net income, and tax—Continued
MAINE
Net income
Number of
returns

Year

1916__
1917
1918
1919
1920
-.
1921
1922
1923 - 1924
1925

Total

2,823
17,112
25,104
34,578
47,717
44,397
43,041
48,435
42,254
19,444

- . _
. . .

$30,435,945
66,950,710
84,033,212
112,562.525
143,455,545
124, 628,679
129,857,441
142, 964,209
135,221.259
97,927,563

Average
$10,781.00
3,913.00
3,347.00
3,255.00
3,006.00
2,807.00
3,017.00
2,952.00
3,200.00
5,036.00

Tax

Total

Average

$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
2,718, 658

$132.00
144.00
170.00
129.00
103.00
90.00
91.00
58.00
61.00
140.00

$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
11,623,229

$249.00
216.00
253.00
254.00
188.00
129.00
139.00
90.00
96.00
176.00

$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
41,052,088

$337.00
285.00
388.00
323.00
173.00
120.00
145.00
102.00
108.00
185.00

MARYLAND
1916..
1917..
1918..
1919..
1920..
1921..
1922..
1923..
1924..
1925..

9,674
56,954
80,085
86,373
108,000
112,963
110,896
127,770
126,226
66,152

|
j
|
i
i
;

$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
362.484, 950
5,480.00

MASSACHUSETTS
1916
1917.
.
1918
1919
1920
1921 .
1922...
1923 . .
1924
1925-.

32,291
156, 111
209,786
268,307
401,770
388,442
397,241
415,100
378,049
221, 530

$474, 292,762
717, 512,002
868, 460, 461
L, 090, 808,058
L, 368, 406, 648
1,153,008,156
L, 237. 893,477
L, 413,015,994
1,320,156,959
L, 132,289,870

$14,688.00
4, 596.00
4,140.00
4,065.00
3,406.00
2,968.00
3,116.00
3,404.00
3,492.00
5,111.00

MICHIGAN
1916
1917
1918
1919-.
1920
1921...
1922
1923
1924
1925-.

_

•
I

_

11,448
111,562
135,349
181,662
305,075
250,147
267,953
350,072
323,733
188,669

$162, 533,104
387, 824,910
415,313,164
665,475,193
895, 679,238
657, 779, 854
796,411,946
1,041,933,086
1,045,850,046
910, 910,113

$14,198.00
3,476.00
3,068.00
3, 663.00
2,936.00
2,630.00
2,972.00
2, 976.00
3,231.00
4, 828.00

$3,340, 682
15,159, 388
22,336,385
55, 958,378
40,493,261
24,197,840
34,965,003
28.051,017
30,983,705
33,263,014

$292.00
136.00
165.00
308.00
133.00
97.00
130.00
80.0.0
96.00
176.00

$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
4,292. 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
6,125,915

$206. 00
104. 00
181. 0O
127. 00
98. oa
70.00
77.00
53.00
52.00
86.00

MINNESOTA
7,556
80,009
84,515
123,914
154,118
124,501
122, 885
134,360
128, 237
71,291

$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
305,945, 206

1
The minimum income for which a return must befiledhas varied under the different revenue acts,,
thus affecting the number of returns. These changes in provisions for filing returns are summarized
on p. 21.




243

STATISTICS OP INCOME

TABLE 16.—Individual returns, by States and Territories, for the years 1916 to
19251—Number of returns, net income, and tax—Continued
MISSISSIPPI
Net income

Year

returns

Total
1916
1917 _
1918__
1919
1920 _
1921 _ _
1922
1923
1924
1925

_

Tax

N u m b e r of
Average

Total

Average

$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
4,342. 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
989,451

$135.00
146.00
178.00
237.00
89.00
42.00
67.00
61.00
42.00
58.00

$11,351.00
3,952.00
3,688.00
3,756.00
3,379. 00
2, 898.00
3,030.00
3,148. 00
3,386. 00
4,895.00

$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
14,246,816

$183.00
119. 00
187.00
177. 00
136.00
85.00
92.00
68.00
66.00
131.00

$19,467,019 $10,809. 00
81,207,992
2,835. 00
90,091,830
2,614. 00
108,380,657
2,545.00
109,348,194
2,400. 00
81,527,662
2,209. 00
83,903,851
2,205. 00
99,255,947
2,318. 00
107,241,911
2,437. 00
66, 825, 486
3,473. 00

1,440
15,382
19,949
23,804
28,022
25,614
26,897
27, 851
27,213
16,985

$304,448
1,548,582
3,012,902
2,413,463
2,033,190
1,051,863
1,029,195
721,406
731,111
580,196

$169.00
54.00
87.00
57.00
45.00
29.00
27.00
17.00
17.00
30.00

$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
3,979. 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
1,732,535

$81.00
64.00
98.00
99.00
86.00
46.00
47.00
36.00
28.00
49.00

$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
3,190. 00

$18, 505
241,944
412,342
435,002
390,077
329, 296
258,732
241,291
184,334
178,361

$51.00
37.00
58.00
50.00
38.00
34.00
27.00
23.00
17.00
29.00

$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
73,750,950

MISSOURI
1916..
1917_.
1918_.
1919..
1920..
1921_.
1922..
1923_.
1924..
1925_.

12,956
91, 608
110,890
125,248
162,199
172,519
173,728
192,282
186,784
109,059

$147,069,303
362,026,687
409 013,021
470,443,311
548,130,178
499,911,004
526,387, 658
605,275,520
632,532,962
533,836,188

MONTANA
1916...
1917_.
1918_.
1919_.
1920..
1921_.
1922_.
1923_.
1924..
1925_.

1,801
28, 646
34,464
42,593
45,557
36,907
38,044
42,809
44,011
19,239

NEBRASKA
1917 _
1920.
1921_
1922_
1923.
1924_
1925_

$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
141,877,975

4,286
82,472
96, 049
87,344
97,729
71, 853
67,503
70,545
66, 512
35, 661

NEVADA
|
1916
1917
1918
1919
1920 _
1921
1922
1923 __
1924
1925

364
6,623
7,097
8,740
10,381
9,719
9,723
10,467
10,664
6,164

|
!
!
j
!
!
j
i

$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
19,661,369

i The minimum income for which a return must be filed has varied under the different revenue acts,
thus affecting the number of returns. These changes in provisions for filing returns are summarized
on p. 21.




244

STATISTICS OF INCOME

TABLE 16.—Individual returns, by States and Territories, for the years 1916 to
1925 l—Number of returns, net income, and tax—Continued
NEW HAMPSHIRE
Net income
Number of
returns

Year

1916
1917
1918
1919
1920
1921
1922
1923
1924
1925

1,735
10,809
17,317
25,601
35,983
32,410
31,787
36,876
31,532
16,413

_

Total
$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
70,117, 771

Average

Tax

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
4,272.00

$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
1,218,822

$149.00
140.00
163.00
110.00
76.00
54.00
67.00
45.00
44.00
74.00

$12,896.00
3,861.00
3,517.00
3, 575. CO
3,293.00
3,184.00
3,420.00
3, 580.00
3, 926.00
6,255. 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
32,383,155

$281.00
191.00
232.00
204.00
145.00
124.00
136.00
104.00
107.00
215. 00

NEW JERSEY
l

19,701
134,960
185,706
231,757
296,989
269,096
301,834
293, 503
299, 904
150,874

1916-.
1917.
1918.
19191920..
1921 _
19221923.
1924.
1925-

$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
943,672,751

NEW MEXICO
1916
1917
1918
1919
1920
1921 _
1922
1923
1924
1925

_

_ __
__

_

813
11,616
13,084
10, 757
13,656
11, 780
11,553
12, 202
11, 595
7,203

$7,486,732
31, 644, 721
36,591,416
31, 587, 990
36,923,120
27, 838,165
28, 982, 814
32, 667, 610
31,951,117
23, 994, 717

$9,209.00
2,724.00
2, 797. 00
2, 937. 00
2, 704. 00
2,363.00
2, 509.00
2,677.00
2,756.00
3,331.00

$83,935
713,829
989,825
774,470
612,573
351,629
383,750
337,354
223,842
178,762

$103.00
61.00
76.00
72.00
45.00
30.00
33.00
28.00
19.00
25.00

$20,641.00
5,672. 00
4,859. 00
5,031.00
3,847.00
3,392.00
3, 727. 00
3,737. 00
4,232 00
6,521.00

$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
252,157,834

$837. 00
515. 00
633.00
585.00
274.00
198.00
248. 00
157.00
195. 00
335.00

$11,249. 00
3,665.00
4,129. 00
4, 346. 00
3,460. 00
2, 898. 00
2,964. 00
3,030.00
3,145.00
4,172. 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
3,178,767

$254.-00
120.00
256.00
269.00
203. 00
85.00
85.00
70.00
59.00
82.00

NEW YORK
1916
1917
1918
1919
1920
1921
1922.
19231924
1925

_
„

_

93,155
489,089
559,753
683,085
1,047,634
1,066,637
1,102, 748
1,221,654
1,215,640
751, 941

_

_ _.
_

$1,922,864,651
2, 774,035,148
2, 719, 713, 784
3,436,343,179
4,030,623,696
3,617,757,104
4,110,588,989
4,565,314, 898
5,144,766,182
4, 903,228, 994

NORTH CAROLINA
1916
1917
19181919
1920
1921
1922
1923
1924
1925

_
_ _
_

_

_ __

2,207
22,977
21,738
37,185
47,342
44,161
58,009
68,191
63,864
38,740

$24, 825, 826
84,220,131
89,748,811
161,613,467
163,799, 837
127, 992,951
171,929,259
206,638, 618
200,888,953
161,623,754

i The minimum income for which a return must befiledhas varied under the different revenue acts,
thus affecting the number of returns. These changes in provisions for filing returns are summarized
on p. 21.




245

STATISTICS OF INCOME
TABLE

16.—Individual
1

returns, by States and Territories, for the years 1916 to

1925 —Number of returns, net income, and tax—Continued
NORTH DAKOTA
Tax

Net income
Number of
returns

Year

Total
1916
1917
1918
1919
1920
1921
1922
1923
1924
1925

_ —

_

_-

—

1,176
20,941
29,120
27,375
24,209
18,440
18,750
18,054
19,160
11,715

Average

$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
35,695,178

$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
3,047.00

Total

Average

$66,344
936,862
2,219,954
1,360,509
1,105,801
485,783
453,219
276,288
268,090
162,589

$56.00
45.00
76.00
50.00
46.00
26.00
24.00
15.00
14.00
14.00

$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
30, 321,360

$355.00
168.00
180. 00
183. 00
126. 00
91.00
108.00
71.00
77. Op
135. 00

OHIO
21, 774
190,273
306, 918
308,309
447, 998
367. 096
364, 988
463, 017
418, 048
224, 643

1916
1917
1918.
1919
1920
1921.
1922.
1923.
1924.
1925.

$318,822,511 $14,642, 00
740,406,422
3,891. 00
993,314,432
3,236. 00
1,075,115, 926
3,487. 00
1,407, 388,003
3,142. 00
1, 060,027,926
2, 888. 00
1,138, 934, 714
3,120. 00
1,457, 696, 567
3,148. Q0
1,403, 748, 590
3, 358. 00
1,141,453, 071
5, 081. 00

OKLAHOMA
1916
1917
1918
1919
1920
1921
1922
1923
1924
1925

... .

...

2,539
48, 758
46,818
61, 500
81, 785
69,381
72, Of 3
70,189
63,357
40,825

$66,811,462
170,751,358
163,678, 297
242,184,301
295, 7€0, 791
191, 816, 067
217, 555, 604
221,293,177
211,271,658
219, 960,990

$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
5, 388. 00

$4,347, 797
5, 682,493
7, 649,280
12, 207,129
13, 548, 211
4, 206, 507
6,414, 336
3, 909, 926
3, 794, 477
6,897,119

$1, 712. 00
117. 00
163.00
198. 00
166. 00
61.00
89.00
56.00
60.00
169.00

OREGON
1916.
1917
1918..
1919,.
19201921
192219231924..
1925..

2,800
25, 071
34, 592
49,663
67,640
62, 804
61,879
69,123
66,669
32, 542

$24, 968, 572
84, 746, 023
111, 601, O50
166, 240, 606
193,652, 281
159, 574, 639
161, 22& 232
189,854, 013
189, 884, 373
132, 022, 718

$8, 917. 00
3, 380. 00
3, 226. 00
3, 347. 00
2, 863. 00
2, 541. 00
2,606. 00
2, 747. 00 I
2, 848. 00 !
4,057.00 !

$337,051
3, 298, 630
6, 049, 987
8,232,437
6,649,011
4, 951, 580
4.239, 789
2,891,804
2, Q25, 068
1, 787, 992

$120. 00
132. 00
175.00
166. 00
98.00
70.00
69.00
42.00
30.00
55.00

PENNSYLVANIA
1916
1917 . . .
1918
1919
1920
1921
1922
1923
1924
1925

.

40, 289
328,171
518, 729
539,172
672,746
621,103
587, 770
740,478
713,427
376,923

$643, 243, 991
1, 360,802, 293
1. 770, 848,133
1, 838,002,395
2, 212,178, 029
1,937,291, 858
2, 005, 570,020
2,478,751,471
2, 548,132, 809
2,031, 305,849

$15,906.00
4,147. 00
3, 414. 00
3, 409. 00
3, 288. 00
3,119. 00
3,412.00
3, 347. 00
3, 572. 00
5, 389. 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
73,364, 345

$437. 00
242. 00
266.00
238. 00
177. 00
136. 00
159. 00
99.00
109. 00
195. 00

1
The minimum income for which a return must be filed has varied under the different revenue acts,
thus affecting the number o returns. These changes in provisions for filing returns are summarized
f
on p. 21.




246

STATISTICS OF INCOME

TABLE 16.—Individual returns, by States and Territories, for the years 1916 to
19251—Number of returns, net income, and tax—Continued
RHODE ISLAND
Tax

Net income
N u m b e r of
returns

Year

Total
1916
1917 .
1918 .
_
1919-.
1920
1921
1922.
1923
1924.
1925

Total

Average

$1,915,104
8,805, 953
13, 512, 766
11, 234,132
11, 685,163
9, 236,328
9,351, 580
6,658, 089
6, 722,491
5,817,977

$511.00
368.00
410.00
281. 00
220. 00
192. 00
187.00
99.00
138. 00
200.00

$8,208. 00
3,177. 00
3,649. 00
3, 826. 00
3,3Oj6.00
2, 713. 00
2,712. 00
3,083. 00
2,834. 00
3,666. 00

$77,198
1,815, 909
2, 732, 593
5,192, 020
3,236,875
1,246, 523
1, 268,305
1, 555,315
727,462
430,879

$64.00
81.00
135. 00
139. 00
98.00
50.00
47.00
55.00
26.00
27.00

$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
3,159.00

$48, 563
1,171,328
4,139, 239
3,124,066
2, 228,187
524,653
548,688
350, 312
306,097
192,460

$50.00
30.00
91.00
81.00
04.00
24.00
26.00
16.00
12.00
11.00

$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
4,849. 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
3,125, 603

$94.00
89.00
178.00
179.00
116.00
65.00
77.00
62.00
51.00
90.00

$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
2, 682. 00
536, 897, 427
2, 921. 00
545, 901, 576
613,494,900
3,057. 00
638,109, 285
3,311.00
496, 820,449
4, 539.00

$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
9,766,688

$251. 00
141.00
188.00
183.00
113. 00
63.00
76.00
53.00
53.00
89.00

$65,257,163 $17,425. 00
112,129, 569
4,686.00
129,630,322
3,938. 00
146,109,811
3,659. 00
180,303, 990
3,394. 00
157,568,411
3,279. 00
171,409, 669
3,423. 00
214,749,602
3,207. 00
191, 556,190
3, 926. 00
160,955,280
5, 527. 00

3,745
23,927
32, 921
39,936
53,128
48,057
50,076
66,965
48,792
29,123

..

Average

SOUTH CAROLINA
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.

$9,882,947
70,917, 349
73,855, 345
142,688,832 I
109,246,657
68,255, 825
72, 755, 770
87,031,355
79,613,886
57,661, 544

1,204
22,321
20,239
37, 296
33,044
25,160
26,830
28, 225
28,090
15, 727

SOUTH DAKOTA
1916
1917
1918
1919
1920___
1921
1922
1923
1924
1925

$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
53,971, 360

971
39,654
45, 505
38,614
34, 670
21,681
21,465
21, 928
26, 506
17,086

TENNESSEE
4,414
31,451
38,232
50, 789
65,054
60, 949
63,555
69,081
66, 981
34,689

1916.
1917
1918
1919
1920
1921
1922
1923
1924
1925

$39,867, 675
111,964,540
139,173, 691
193, 909, 353
212, 600,105
170, 969, 895
190, 723,937
226,033, 948
224,184,198
168,198,127

TEXAS
1916
1917
1918
1919
_
1920
1921
1922
1923 •
1924_.
__
.
1925

.

10, 514
95,416
114, 500
176, 547
224, 617
200,188
186, 865
200, 683
192,735
109, 448

i The minimum income for which a return must be filed has varied under the different revenue acts,
thus affecting the number of returns. These changes in provisions for filing returns are summarized
on p. 21.




247

STATISTICS OF INCOME

TABLE 16.—Individual returns, by States and Territories, for the years 1916 to
1925 l—Number of returns, net income, and tax—Continued
UTAH
Tax

me
Number of
returns

Year

Average

Total
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.

1,259
14, 636
18, 517
21,164
30, 510
26,128
27,325
30,242 .
28,685
16,101

Total

Average

$11,343.00
3,078.00
2, 833.00
2,925. 00
2,697.00
2,400. 00
2,479. 00
2, 643. 00
2, 862. 00
3, 828. 00

$167, 688
1,364, 652
1,347,780
1, 270, 543
1, 506, 781
842, 904
955,929
725,908
599,194
660,497

$133.00
93.00
73.00
60.00
49.00
32.00
35.00
24.00
21.00
41.00

$13, 299.00
4, 070. 00
3,418. 00.
3,405. 00
3, 088. 00
2, 680. 00
2, 886. 00
2, 979.00
3, 086. 00
4, 797.00

$14, 281, 206
45,044,946
52,454,404
61,913,436
82, 278,389
62, 713,461
67, 744, 653
79, 943, 306
82, 088,477
61, 634,951

$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
919,959

$332. 00
201.00
183. 00
153.00
118.00
65.00
88.00
61.00
47.00
96.00

$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
2,981,412

$142.00
104.00
150.00
119.00
80.00
55.00
69.00
47.00
46.00
79.00

VERMONT
1916
1917...
1918
1919
1920
1921.._
1922
1923
1924
1925...

i
!
i
I
!
I
!

1,100
7, 258
9,965
13, 569
19, 205
17,746
17,901
21,752
20,618
9,559

$14, 628,955
29, 540,804
34,063, 265
46, 204, 506
59, 303, 302
47, 561, 557
51, 653,367
64, 800, 009
63,630, 620
45, 857,160

VIRGINIA
1916,
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.

4,190
37,951
51,207
75,966
92,576
76,257
71,523
77,451
71,597
37,507

I
I

i
I
\
I

$42,216,464 $10,076.00
130,682, 859
3,443.00
173,104, 495
3,380.00
247, 658,373
3,260.00
273,235,229
2,951.00
208,331, 701
2, 732.00
207,277,342
2, 898.00
242, 586,945
3,132.00
231,055, 514
3,227.00
170,257,017
4, 539.00

WASHINGTON
1916..
1917...
1918...
1919...
1920--.
1921 2_
1922 21923 2.
1924 2.
1925 2.

5,360 !
56,322 I
95,422 I
114,322 I
148,067 !
115,593 !
123,216
136,057
138,181
78,030

$49, 697,247
169, 727, 615
266,096, 746
325, 920, 733
375, 979. 893
281,400,721 j
300,523,342
351,985,059
393, 961, 927
272, 544, 925

$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
3,493.00

$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
2, 717,102

$145.00
78.00
102.00
102.00
61.00
42.00
42.00
29.00
23.00
35.00

! $11,717.00
! 3, 750.00
\
3,203.00
3,276.00
;
2,987.00
2, 752.00
2,831.00
'
2, 917.00
j
3,025.00
j
4,043.00

$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
2,133,510

$162.00
117.00
117.00
118.00
88.0C
61.00
66.00
43.0C
37.00
60.00

WEST VIRGINIA
1916..
1917.
1918.
1919.
19201921.
1922.
1923.
1924..
1925..

2,575
28,281
48, 876
45.168
96,326
75.277
69, 501
89,263
75,037
35,810

$30,170,809
106,061,550
156,557,747
147,949,092
287,729,460
207,157,054
196,777,359
260,343,202
226,999,720
144,777,469

1
1

The minimum income for which a return must be filed has varied under the different revenue acts
thus affecting the number of returns. These changes in provisions for filing returns are summarize'
on p. 21
2
Includes Alaska.




248

STATISTICS OF INCOME

TABLE 16.—Individual returns, by States and Territories, for the years 1916 to
1

1925 —Number of returns, net income, and tax—Continued
WISCONSIN
Net income
Number of
returns

Year

1916
1917
1918
1919
1920
1921
1922
1923
1924
1925

Total

Average

$87,614,595
228,190,253
290,199,685
337,851,344
436,436,810
379,754,222
401,670,058
547,039,928
496, 659, 728
418,618,008

8,261
70,554
94, 704
105,793
150,452
148,457
160,519
194,050
179,275
110,485

Tax

Total

Average

$10,606.00
3,234.00
3,064.00
3,194.00
2,901.00
2, 558.00
2, 502.00
2,819.00
2,770.00
3,789.00

$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
6,799,312

$152.00
81.00
120.00
103.00
88.00
60.00
57.00
46.00
41.00
62.00

$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
3, 239.00

$67, 510
838,196
1,272, 692
1,444,063
1,161,320
783,257
687,062
520,769
414,087
256,481

$100.00
109.00
163.00
79.00
47.00
35.00
31.00
22.00
18.00
25.00

WYOMING
1916
1917

-_

$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
33,481, 518

673
7,663
7,821
18,349
24, 594
22,413
21, 943
23,246
22,947
10,336

1919
1920
1921
1922
1923
1924
1925

i The minimum income for which a return must be filed has varied under the different revenue acts,
thus affecting the number of returns. These changes in provisions for filing returns are summarized
on p. 21.

TABLE 17.—Individual returns by States and Territories—Number of returns

distributed by counties, and by cities, townships, and post offices, calendar year
1925
ALABAMA
Number
of returns

County and city

Autauga:
Prattville
Miscellaneous

56
15

Total

71

Baldwin:
Bay Minette
Miscellaneous

43
101

Total

12
130
22

Bullock:
Union Springs
Miscellaneous

144

Barb our:
Clayton
Eufaula.
._
Miscellaneous

Number
of returns

County and city

TotalButler:
Chapman
Georgiana
Greenville
Miscellaneous
Total

_

Total

164

Bibb:
Blocton
M^isopllanpous

Calhoun:
Anniston. . __ _
Jacksonville
Oxford
Piedmont

35
12
47
._

10
23
80
7
120
493
24
19
29
8

76

Total

Total
Blount:
Oneonta
Miscellaneous
Total-.




83

... . .

20
14
34

573

Chambers:
Lafayette
Lanpttp
M iscellaneous

30
19
36

Total

85

Cherokee: Miscellaneous

27

249

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Terriotries—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

ALABAMA—Continued
Number
of returns

County and city
Chilton:
Clanton
Miscellaneous

39
19

_

Total-.

58

Choctaw: Miscellaneous

35

Clarke:
Taokson
Thomasville

29
30
35

Total

94

Clay:
Ashland

5
4
1

Miscellaneous _
Total

10

Cleburne:
Heflin
Miscellaneous
Total

_

18

Coffee:
Elba-.

22
31

Total

53

Colbert:
Muscle Shoals
Sheffield
Tuscumbia .
Miscellaneous.. _

3
190
137
15

_.

__
_

Total

57

•

Total _

630
58
688

Dekalb:
Fort Payne
Miscellaneous

39
39

.

Elmore:
Tallassee
Wetumpka..
Miscellaneous
Total
Escambia:
Atmore
Brewton
Flomaton
Miscellaneous.
Total
Etowah:
Alabama City
Altoona
Attalla . .
Gadsden
Miscellaneous-

.

78

_

30
43
13
86
62
79
22
9
172
37
6
63
337
2

Total

445
40
11

78

Total

51

12
5

Franklin:
Russellville
Miscellaneous

39
14

Total

53

99
32
19
3
18

Opp

River Falls
Miscellaneous

Geneva:
Geneva
Hartford
Samson
Miscellaneous.

37
21
20
5

171

Total

38

26
12

_

103
14
117

Total

83

Greene:
Eutaw
Miscellaneous

37
15

Total

Total
Crenshaw i
Luverne
Miscellaneous




_

Fayette:
Fayette
Miscellaneous

17

Covington:
Andalusia
Florala

Total.

Total
Dallas:
Selma
Miscellaneous.

Total

42
15

_

62
16

Coosa:
Goodwater...
Miscellaneous

Cullman*
Cullman
Miscellaneous

Dale:
Ozark
Miscellaneous.

345

Total.Conecuh:
Evergreen
Miscellaneous
Total-

17
1

Number
of returns

County and city

52

Hale:
Akron
Greensboro
.
Miscellaneous.
Total

9
58
21
88

250

STATISTICS OF INCOME

TABLE 17.—Individual

returns by States and Territories—Number

of returns

distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

ALABAMA—Continued
County and city

Number
of returns

Henry:
Abbeville.
Headland
Miscellaneous..

Madison:
Hunts ville
Miscellaneous

_.

Total

Total.
Houston:
Dothan
Miscellaneous..

Number
of returns

360
35
395

35
243
17

Marengo:
Demopolis
Miscellaneous

_.

Total

Total.
Jackson:
Bridgeport
Scottsboro
Miscellaneous..

Marion: Miscellaneous-

Total.
Jefferson:
Birmingham-..
Bessemer
Blossburg
Brighton
Fairfield
Leeds
Miscellaneous..

68
11,169
609
4
15
300
43
83

Total.
Lamar:
Sulligent
Miscellaneous..

12,223

Total .
Lauderdale:
Florence
Miscellaneous..

28

Marshall:
Albert ville
Boaz
Gunters ville
Miscellaneous
Total
Mobile:
Mobile
Prichard
Whistler
Miscellaneous.
Total
Monroe: Miscellaneous-

324
10

Total .
Lawrence:
Courtland
Miscellaneous..

Montgomery:
Montgomery.. _
Miscellaneous..
Total
Morgan:
Albany
Decatur
Hartselle
Miscellaneous
Total

Total.
Lee:
Auburn.
Opelika
Phoenix..
Miscellaneous.
Total
Limestone:
Athens.. . . .
Miscellaneous
Total

County and city

32
132
33
3
200
79
12

.

91

Perry:
Marion__
Uniontown..
Miscellaneous
Total

122
58.
180>

25»
30
38
7

2, 687
105
28
24
2,749*
77'
2,499
2,537
172'
131
36
12
351
59
40*
5
104

Pickens:
Alice ville
Reform. _
Miscellaneous.

17
4
38

Total-.

59

14
41

Pike:
Brundidge
Troy
Miscellaneous

29
155

55

Total-

191

Macon:
Tuskegee...
Miscellaneous.

85
16

Randolph:
Rqanoke
Miscellaneous

51
1

Total.

101

Lowndes:
Fort Deposit..
Miscellaneous
Total




Total-.

7

52-

251

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925— Continued

ALABAMA—Continued
County and city

Number
of returns

Russell:
Girard
__..
Miscellaneous..

Number
of returns

County and city
Tuscaloosa:
Holt
Kellerman
Tuscaloosa

Total.

15
454
79

Miscellaneous-

Saint Clair:
Acmar
Pell City
Miscellaneous..
Total__

62

Shelby:
Calera__
Helena
Monte vallo
Vincent
Wilton
Miscellaneous..
Total.

115

556

Total
Walker:
Carbon H i l l Coal Valley....
Cordova
Dora
Empire
Jasper
Oakman
Parrish
Quinton
Sipsey
Townley
Miscellaneous..

2
27
28
7
164
13
18
13
5
24
41

Total-

Sumter:
Livingston
York
Miscellaneous..

378

Washington: Miscellaneous.

100

Talladega:
Sylacauga
Talladega

91
142
34

Miscellaneous-

31
63

Total

Total _

34

Wilcox:
Camden
Miscellaneous

94

inston: Haleyville.
State^total

26, 278

267

Total
Tallapoosa:
Alexander City.
Miscellaneous,..
Total.

101

ARIZONA
Apache:
St. Johns
Miscellaneous

5
75

Total

80

Cochise:
Bisbee
Douglas
Lowell
Tombstone
W^arren
Miscellaneous

Graham:
Safford
Thatcher

Miscellaneous

102

___.

_

Total

Total

69
11
113
7
200

1,298

Coconino:
Flagstaff
Williams
Miscellaneous

271
86
71

Total

428

Maricopa:
Chandler
Glendale
Mesa
Phoenix
Tempe
Miscellaneous
Total

Gila:
Globe
Hayden
Miami
Miscellaneous

55
15
32

Total

493
Greenlee:
473
Clifton ._
129
Metcalf
45 |
Morenci
103
Miscellaneous. __
55

.

.
_

__

Total




18
409
95
547
41
1,110

49
95
167
2,486
92
21

. .

2,910

Mohave:
Kingman
Oatman
Miscellaneous...
Total

135
39
28
202

252

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

ARIZONA—Continued

Number
of returns

County and city
Navajo:
Holbrook
Winslow
M iscellaneous

82
351

Total..

459

Pima:
Ajo

Santa Cruz:
Nogales

.

Total

Total

Total

1,001

Yuma:
Yuma
M iscellaneous

36
35
52
124
55

Miscellaneous

393
428
21

Miscellaneous

1,332

SuDerior

139
20

Humboldt
Jerome
Prescott

127

Ray

296

Yavapai:
Clarkdale

1,150
55

Pinal:
Casa Grande
Florence

275
21

Miscellaneous

26

Tucson
Miscellaneous
Total

Number
of returns

County and city

293
91

Total

384

State total

302

10,104

ARKANSAS

Arkansas:
DeWitt
Gillett .
_ I..
Stuttgart
Miscellaneous . .

Chicot:

.

.

Total
Ashley:
Crossett
Hamburg

Dermott

77
40

66
55

Eudora
Lake Village
Miscellaneous

353
3

73
11

473

205

60

_ _

Total
Clark:
Arkadelphia
Gurdon
Miscellaneous

137

216

38
12

63
16

Miscellaneous
Total

110

Total

Baxter: Miscellaneous

36

Clay:
Cor nine
Piggott
Rector
Miscellaneous

58
37

Total

153

Benton:
Bentonville

.
_

Rogers.
Siloam Springs
Miscellaneous

56
115
58
9

Total

Cleburne:

238

Boone:
Harrison
Miscellaneous

66
5

Total

71

_

139
9

19
96
11

Miscellaneous
Total

;

107

Con way:

Morrillton
Miscellaneous.. _

121
6

Total

43

_.

34

Columbia:
Magnolia

35 '•

Total...




Total
Cleveland: Miscellaneous

148

Calhoun:
Thornton
Miscellaneous

Eureka Springs
Miscellaneous
Total

32
2

M iscellaneous

Bradley:
Warren
Miscellaneous
Total

Carroll:
Berryville

46
12

127

Craighead:

_

17
53
75

j

Jonesboro
Monette
Miscellaneous
Total

..

637
19
16
672

STATISTICS OF INCOME

253

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

ARKANSAS—Continued
County and city

Number
of returns

Crawford:
Mulberry
Van Buren
Miscellaneous,.

26
185
20

Total.

231

Crittenden:
Earle
Miscellaneous-

County and city
Hot Springs:
Malvern
Miscellaneous-

Number
f returns

107
9

Total.

116

Howard:
Dierks
Nashville
Miscellaneous..

8
78
12

Total.

Total.

Cross:
Parkin
Wynne
Miscellaneous-

Independence:
Batesville
Miscellaneous-

37
153

Total

Total.

Izard: Miscellaneous..

Dallas:
Fordyce
MiscellaneousTotal.

107

Desna:
Arkansas City.
Dumas
McGehee
Miscellaneous..

37
41
144
12

Total .

234

151

8
167
16

183

Jefferson:
Pine Bluff
Miscellaneous-

1,116
15

Total.

1,131

Johnson:
Clarksville
Coal Hill
_.
Miscellaneous-

Drew:
Monticello
..
Wilmar
MiscellaneousTotal.

109

Faulkner:
Conway
Miscellaneous-

152

Total.

160

Franklin:
Ozark
Miscellaneous..
Total

Jackson:
Newport
Miscellaneous
Total.

141
10

35

,

43

Fulton: Miscellaneous.
Garland:
Hot Springs
Miscellaneous—

725
1

Total

726

Grant: Miscellaneous..

27

Greene:
Paragould
Miscellaneous—

269

Total..

277

120
42
47
8

Total.

97

Lawrence:
Hoxie
Walnut Ridge...
Miscellaneous—.
Total.
Lee:
Marianna
MiscellaneousTotal

56
98
17

171
160
13

173

Lincoln: Miscellaneous.

31

Little River:
Ashdown
Foreman
Miscellaneous

41
27
3

-17

Total -

71

Logan:
Booneville
Paris
Miscellaneous-

21
100
13

217

Total .
*




Total.
Lafayette:
Lewisville
Stamps
Miscellaneous-

207
10

Hempstead:
Hope
Miscellaneous..

36474—27-

97
9
14

Total .

134

254

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

ARKANSAS—Continued
County and city

Number
of returns

Lonoke:
England
Lonoke
Miscellaneous
Total
Madison: Miscellaneous
Marion: Miscellaneous
Miller:
Texarkana
Miscellaneous

578
12
590
406
41
120
43
20

Total

630

4,633

Randolph:
Pocahontas
Miscellaneous..

34

Total _

210

Saline:
Bauxite.
,
Benton
Miscellaneous..

21
68
4

113

Total
Scott: Miscellaneous..

18

Searcy:
Leslie.
Miscellaneous..
TotalSebastian:
Fort Smith
Greenwood
Hartford
Huntington
Miscellaneous..

Perry: Miscellaneous




Total _

4,228
402
3

22

Total

Poinsett:
Harrisburg
Lepanto
Marked Tree
Trumann
Miscellaneous
Total
Polk:
Mena.
Miscellaneous
Total__

73

178

Ouachita:
Camden
Louann
Stephens
Miscellaneous

Pike: Miscellaneous.-

Total _
Pulaski:
Little Rock
North Little Rock.
Miscellaneous

182
28

Newton: Miscellaneous

Total

21
52

40

Total

West Helena

170

Total-

Miscellaneous

Phillips:
Helena.

Total .

Saint Francis:
Forrest C i t y . . .
Miscellaneous,.

Monroe:
Brinkley
Clarendon
Miscellaneous

Montgomery: Miscellaneous

39
120
11

Prairie:
Des Arc
Miscellaneous..

155

Total

Nevada:
Prescott

Number
of returns

Pope:
Atkins..
Russell ville
Miscellaneous..

Mississippi:
Blytbeville
Luxora
Osceola
Wilson
Miscellaneous

Total-.

County and city

644
87

1,308
15
19
18
7

Total.

1,367

Sevier:
De Queen
Horatio
Miscellaneous..

107
19
12

Total .

138

Sharp: Miscellaneous.
Stone: Miscellaneous..
| Union:
Calion
El Dorado...
Griffin
Hutting
Junction City
Norphlet
Smackover
74
Strong-

19
7
11
1,416
29
28
36
168
349
27

255

STATISTICS OF INCOME
TABLE 17.—Individual

returns by States and Territories—Number of returns

distributed by counties, and by cities, townships and post offices, calendar year

1925— Continued

ARKANSAS—Continued
County and city

Number
of returns

V n ion—C ontinued.
Upland.__
Miscellaneous

Woodruff:
Augusta
Cotton Plant. .
Miscellaneous..

Total.

61
56
24

2,075

Van Buren: Miscellaneous.
Washington:
Fayetteville
Springdale
Miscellaneous.
Total__
White:
Beebe
Searcy
Miscellaneous

j Number
! of returns

County and city

258
65
13
336

,.

Total__

Total .
Yell:
Dardanelle
Plain view
,
Miscellaneous...

141

Total
State total.

18
104
41
163

CALIFORNIA
Contra Costa—Continued.

Alameda:
Alameda
Albany
Berkeley
Emeryville
Hayward
Livermore
Niles
Oakland
Piedmont
San Leandro.Miscellaneous.
Total
Alpine
Amador:
Jackson
Miscellaneous.
Total
Butte:
Chico-__
Gridley..
Oroville
Miscellaneous.
Total
Calaveras:
San Andreas..
Miscellaneous.
Total..
Colusa:
Arbuckle
Colusa
Miscellaneous.
Total
Contra Costa:
Antioch.
Bay Point
Crockett
El Cerrito




\

Martinez
Pittsburg
Richmond
Miscellaneous

j
|
...J

Total

|

26,273

Total..
Fresno:
Clovis72 i;
Coalinga
Fowler
77 1
1
Fresno
Kingsburg
Reedley
Sanger
578
Selma.
Miscellaneous
325
174
Total..
_

_

3,734

...I

Del Norte: Miscellaneous._
El Dorado:
Placerville
Miscellaneous

466
395
1,148
998

138

!
:
j

144
101

|

245

j
j
!
i
!
...|
...!
j
__!

108
233
53
3,483
72
161
179
179
348

27
217

217
291

!

4,816

!
!
j
\

72
179
92

Total..

1,166

-•

343

Humboldt:
Arcata.-.
_
Eureka....
Ferndale
Scotia
Miscellaneous

j

Glenn:
Orland...
Willows
Miscellaneous

i
.j

171
951
143
144
484

|

1,893

j
!
.-.»
i

270
300
90

-J

597
Total
108
395
36

Imperial:
Brawley-Calexico
Calipatria...

256

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

CALIFORNIA—Continued
County and city
Imperial—C ontinued.
El Centro
Holtville
Imperial
Miscellaneous
Total _
Inyo:
Bishop
Miscellaneous..
Total.
Kern:
Bakersfield
Delano
Fellows..
Maricopa
Taft..Miscellaneous..
TotalKings:
Corcoran
Hanford
Lemoore
Miscellaneous..
TotalLake:
Lakeport
Miscellaneous..
TotalLassen:
Susanville
Westwood
Miscellaneous..
TotalLos Angeles:
Alhambra
Arcadia
Artesia
Avalon
Azusa
Baldwin Park
Bell
Bellflower
Belvedere
Beverly Hills
Burbank
Claremont
__
Compton
Covina
Culver City
Downey
Eagle Rock
El Monte
El Segundo
Gardena
Glendale
Glendora
Hawthorne
Hermosa
Huntington Park.
Hyde Park
Inglewood
Lankershim
Lomita
Long Beach..
Los Angeles City.




Number
of returns

County and city

Los Angeles—Continued.
Lynwood
Manhattan
Maywood
Moneta..
Monrovia
1,285
Montebello.
Monterey Park
Montrose
144
Ocean Park
160
O wensmouth
Norwalk
304
Pacoima
Palms.
Pomona
1,817
Pasadena
100
Puente
300
Redondo
130
San Dimas
1,275
San Gabriel
520
San Fernando
Santa Fe Springs
4,142
Santa Monica
Sawtelle
Sherman
89
Sierra Madre
395
South Gate
108
South Pasadena
23
Terminal Island
Torrance
615
Tujunga
Van Nuys
Walnut Park
Watts
Whittier
Willowbr ook
153
Wilmington
Miscellaneous
374
75
66
110

215
359
33

607
1,671
150
90
75
129
88
350
145
65
1,000
310
351
353
330
411
155
500
449
395
151
7,758
151
140
264
1,400
50
900
370
140
10,350
81,040

Total.

Number
of returns

140
100
217
50
667
240
155
85
467
85
170
10
275
655
10,340
125
390
85
400
250
85
334
480
170
170
200
334
70
370
70
370
100
125
1,700
70
510
1,686
131,481

Madera:
Madera
Miscellaneous-

251
106

Total.

357

Marin:
Mill Valley....
San Anselmo...
San Rafael
Sausalito.
Miscellaneous..
Total

269
251
592
268
613
1,993

Mariposa: Miscellaneous.

116

Mendocino:
Fort Bragg
Ukiah
Willits
Miscellaneous

197
179
53
189

Total .

618

Merced:
Los Banos
Merced
Miscellaneous-

161
395
486

Total.
Modoc: Miscellaneous.
Mono: Miscellaneous. .

1,042
123
8

257

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

C ALIFO RNIA—Continued
County and city
Monterey:
King City
Monterey
Pacific Grove
Salinas
Miscellaneous

Number
of returns

431
215
448
528

Total

1,711

Napa:
Napa
St. Helena
Miscellaneous

484
89
124

Total

697

Nevada:
Grass Valley
Nevada City
Truckee
Miscellaneous

144

San Benito:
Hqllister
Miscellaneous. _

287
85

Total-

372

San Bernardino:
Barstow
Chino..
_
Colton
Needles
Ontario
Redlands
Rialto
San Bernardino.
Upland..
Victorville
Miscellaneous...

100
100
220
180
450
500
100
1,500
237
100
500
3,987

Total

Total

376

Orange:
Anaheim
Balboa—
Brea
—
Buena Park
Fullerton
Garden Grove
Huntington Beach.
Labuna Beach
La Habra
Orange___
Placentia
Santa Ana
Seal Beach
Tustin
Total

500
125
200
100
500
100
500
125
250
575
275
1,000
250
200
4,700

Placer:
Auburn
Lincoln
Rqseville
Miscellaneous

161
125
323
329

Total
Plumas: Miscellaneous
Riverside:
Banning
Beaumont
Blythe..
Coachella
Corona
Elsinore
Hemit...
Indio.-Perris
Riverside. _
San Jacinto
Miscellaneous

| Number
j of return s

County and city

__.

346
75
75
65
60
175
90
140
50
50
1,334
50
170

7,287

Total
San Francisco: San Francisco.
San Joaquin:
Lodi.-Manteca...
Stockton.._
Tracy
Miscellaneous
TotalSan Luis Obispo:
Arroyo Grande...
Atascadero
Pasa Robles
Pismo Beach
San Luis Obispo Miscellaneous
Total..
San Mateo:
Burlingame
Daly City
Half Moon Bay
Redwood City
San Bruno
San Mateo.
South San Francisco.
Miscellaneous

-

60,310
610
89
2,902
287
291
4 179
65
35
120
24
380
180
804
1 031
108
27
448
72
933
144
432

Total-.

3 195

62
6,711

190
2 030
400
550

7,171

Total..

3 170

2,334

Sacramento:
Folsom City
Sacramento
M iscellaneous




100
334
50
120
85
170
120
5,800
508

Santa Barbara:
Lompoc.
Santa Barbara.
Santa Maria
Miscellaneous..

Total

Total.-

San Diego:
Chula Vista—.
Coronado
El Cajon..
Escondido
La Mesa
National City..
Oceanside
San Diego
Miscellaneous..

258

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

CALIFORNIA—Continued
Number
of returns

County and city

County and city

Number
of returns

Stanislaus—Continued.

Santa Clara:
Gilroy
Los Gatos
Mavfield
Mountain View.
Palo Alto . . .
San Jose
Santa Clara
Sunnyvale
Miscellaneous

_-

Total-

197
Miscellaneous
287
53
Total
161
1,292
gutter:
3,317
Yuba City
Miscellaneous.,
287
72 i
358
Total.-

-..

.._

Santa Cruz:
Santa Cruz
Watsonville
Miscellaneous

6,024
610
556
114

Total..

1,280

366
1,874
252
147
399

Tehama:
Corning.
Red Bluff.
Miscellaneous..

81
161

Total _

322

Trinity: Miscellaneous..

79

95

Tulare:
Dinuba
__
Exeter
Lindsay
Porterville..
Tulare
Visalia...
_
Miscellaneous..

Siskiyou:
Dunsmuir
Weed
Yreka
Miscellaneous

305
161
81
442

Tuolumne:
Sonora
Miscellaneous..

161
214

Total

989

Total-

375

Shasta:
Anderson
Redding
Miscellaneous

27
269
284

Total

580

Sierra: Miscellaneous

Solano:
Benicia__
Fairfield. .
Rio Vista
Vacaville
Vallejo
Miscellaneous

_

Total-

._
___

Total
Sonoma:
Healdsburg
Petalunia
Santa Rosa __
Sebastopol
Miscellaneous

125
36
161
144
966
394

Ventura:
Fillmore
Ojai
Oxnard__
Santa Paula.._.
Saticoy
Ventura
Miscellaneous..

1,826

_.

Total
Stanislaus:
Modesto
Newman
Oakdale
Turlock

Total..

179
188
233
376
323
448
269
2,016

102
76
250
270
25
500
243

1,466

215
790
718
124
399

Yolo:
Woodland
Miscellaneous..

395
418

Total-

813

2,246

Yuba:
Marysville
Miscellaneous..

556
115

861
252
108
287

Total
State total.

COLORADO
Adams:
Aurora
Brighton
Miscellaneous.
Total.. . . . .




Alamosa:
Alarnosa
Miscellaneous.

192

Total

200

259

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

COLORADO—Continued
Number
of returns

County and city
Arapahoe:
Englewood
LittletonMiscellaneous...
Total _._

79
123
117

'..

319

Archuleta:
Pagosa Springs
Miscellaneous

32
8

Number
of returns

County and city
El Paso:
Colorado Springs
Manitou
Miscellaneous

1,800
41
585

_

Total

2,426

Fremont:
Canon City
Florence

_. . . _

235
122
21
116

Pvockvale

Total

40

Baca: Miscellaneous

17

Bent:
Las Animas

132
30

Miscellaneous

162 !

Total___
408
37
190
32
235

Boulder:
Boulder.. _
Lafayette
Longmont
Louise ville
Miscellaneous. _
Total___
Chaffee:
Buena Vista___
Salida...
Miscellaneous. __

902

Total

198

Gilpin: Miscellaneous
Grand: Miscellaneous

59
76

Gunnison:
Crested Butte
Gunnison
Miscellaneous

65
103
144

Total

312

Miscellaneous •.

30

1

._ __

5

Huerfano:
165
536

Total

701

Jackson: Miscellaneous

i

._.

Jefferson:

i
46
24
6
23

Conejos:
Antonito
Manassa..
Miscellaneous.

Golden
_
Miscellaneous

26
62
100
152

...

Total

314

15

Costilla: Miscellaneous._
45
25

Crowley:
Ordway...

70

Miscellaneous

39

Total...
Custer: Miscellaneous. _.

86
61

1

75
222
17,717
20
51
81
39
—-. |

Kiowa: Miscellaneous

22

Kit Carson:
Burlinston
Miscellaneous

45
53

Total

53

Total.




117
81

Hinsdale* Miscellaneous

Total___

Delta:
Delta
Paonia
Miscellaneous
Total
Denver: Denver
Dolores: Miscellaneous. _
Douglas: Miscellaneous._
Eagle: Miscellaneous
Elbert: Miscellaneous

494

233

Cheyenne: Miscellaneous

Miscellaneous

Total
Garfield:
Glenwood Springs
Miscellaneous

15
210
8

Total.
Clear Creek:
Idaho Springs

Miscellaneous

98

Lake:
Leadville
Miscellaneous.
Total

235
10

__
_

La Plata:
Durango
_ __
Miscellaneous. _

245

___

__

203
18

Total

221

Larimer:
Ft. Collins
Loveland
Miscellaneous

505
122
152

Total

XUUU

-.

779

260

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

COLORADO—Continued

f
County and city
Las Animas:
Aguilar,.
Delagua
Trinidad
Miscellaneous..
Total
Lincoln:
Limon
Miscellaneous..
Total..
Logan:
Sterling
Miscellaneous..

Number
of returns

61
46
455
783
1,345

Prowers:
Holly
Lamar
Miscellaneous..

24
170
49

Total.

243

Pueblo:
Pueblo.
107
370
63

Total.

433

Mesa:
Fruita
Grand JunctionMiscellaneous...

2,000
346

Miscellaneous..

2,346

Total..
Rio Blanco:
Meeker

31
5

Miscellaneous..
380
117

Total

525

Mineral: Miscellaneous.
Moffat:
Craig....
Miscellaneous.
Total

67

Montezuma: Miscellaneous.
Montrose:
Montrose
Miscellaneous
Total..

Number
of returns

County and city

__

Morgan:
Brush
Ft. Morgan
Miscellaneous. _

Total
Rio Grande:
Del Norte
Monte Vista...
Miscellaneous..
Total..

192
1
231

Routt:
Oak Creek
Steamboat Springs.
Miscellaneous

33
36
78

Total..
150
50
200

147

Saguache:
Saguache..
Miscellaneous-

26
106

Total
90
175
39

Total..

304

Otero:
Fowler.
La Junta
Rocky Ford...
Miscellaneous-

32
340
159
159

Total..

690

132

San Juan:
Silverton..
Miscellaneous.

149

Total
San Miguel:
Telluride..
Miscellaneous..

Total

Total

77
108
185

Total

I

Sedgwick:
JulesburgMiscellaneous

Ouray:
Ouray
Miscellaneous.

25
124

45
19

„_
_

Park: Miscellaneous..
Phillips:
Haxton
Hqlyoke
Miscellaneous
Total

Teller:
Cripple Creek
Victor
Miscellaneous

64

Summit" Miscellaneous

Pitkin:
Aspen
Miscellaneous
Total...




37
44
27

108

40
.

_

__ _ _

Total..

24
1

Washington:
Akron
Miscellaneous

25

Total

.

- " • = = ;

55
80
14
149

.->

45
17
62

261

STATISTICS OF INCOME
TABLE 17.—Individual

returns by States and Territories—Number of returns

distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

COLORADO—Continued
|
County and city
Weld:
Eaton
Ft. Lupton.
Qreeley
Windsor
Miscellaneous

Number
of returns

|
j
..[
-j
i
;
!

_

Total

162
76
540
79
416
1,273

County and city
Yuma:
Wray
_
Yuma...
Miscellaneous.

Number
of returns

79
60
49

Total

188

State total..

35,808

CONNECTICUT
Fairfield:
Bethel
Bridgeport
Danbury
Darien
Easton
Fairfield
Greenwich
Monroe
New Canaan...
Newtown
Norwalk
Bedding
Ridgefield
Shelton
Stamford
Stratford.
Trumbull
Westport
Wilton
Miscellaneous-

115
7,993
577
288
4
397
1,969
21
285
72
1,408
31
161
308
1,739
419
33
317
83
503

Total.
Hartford:
Avon
Berlin
Bloomfield
BristolCanton
East Granby
East Hartford....
East Windsor
Enfield.
Farmington
Glastonbury
Granby
Hartford.__
Manchester
New B ritain
Newington
Plain ville
Bocky Hill
Simsbury
Southington
South Windsor...
Suffield
West Hartford...
Wethersfield
Windsor
Windsor LocksMiscellaneous

16, 723

Total.
Litchfield:
Cornwall
Harwington
Kent..
Litchfield
New Hartford..
New Milford...

22, 667

36474—27-




32
134
52
679
74
12
338
120
383
342
196
33
13,762
939
2,743
59
192
39
177
294
43
126
915
301
304
177
201

31
2
53
179
52
196

-18

Litchfield—Continued.
Norfolk...
N o r t h Canaan
Plymouth
Salisbury
Sharon
Thomaston
Torrington
Washington
Watertown
Winchester
Winsted
Woodbury
Miscellaneous

3,315

Total
Middlesex:
Chester
Clinton
Cromwell
East H a d d a m
East H a m p t o n
Essex
Haddam
Middlefield
Middletown
Old Saybrook.
Portland
Saybrook
Westbrook
Miscellaneous

..

Total
New H a v e n :
Ansonia
Beacon Falls.
Branfqrd
Cheshire
Derby
East Haven
Guilford
Hamden..
Madison
Meriden..
---.
Middlebury
-.
Milford
Naugatuck
New H a v e n
North Branford
N o r t h Haven
Orange.
Seymour
Southbury
Wallingford
Water b u r y
Woodbridge
Miscellaneous
Total

83
112
130
143
40
157
830
75
301
30
352
55
494

59
71
58
64
95
123
39
25
928
54
152
103
30
300
2,101
960
31
324
117
424
63
112
184
65
1,718
36
408
521
11,268
10
65
523
246
19
573
4,628
20
308
22,623

262

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

CONNECTICUT—Continued
County and city
New London:
Colchester
East Lyme
Griswold
Groton
Jewett City.
_.
Lebanon
Ledyard
Mont ville
New London
North Stonington.
Norwich
Sprague
Stonington
Waterford
Miscellaneous
Total
Tolland:
Coventry..
Ellington..
Mansfield..
Rock ville..
Somers

Number
of returns

26
73
66
180
121
50
1,515
5
1,302
77
377
88
222
4,170
22
16
21
326
34

Tolland—Continued.
Stafford
Vernon
_
Wellington
Miscellaneous

257
18
27
315

Total

1,036

Windham:
Brooklyn
Danielson
Killingly
Plainfield
Pomfret—
Putnam
Sterling...
Thompson
Willimantic
Windham
Woodstock
Miscellaneous

15
218
84
209
55
257
21
70
508
24
18
481
1,960

Total

74,595

State total

DELAWARE
Kent:
Bridgeville
Camden
Clayton
Dover.._
Felton
Frederica
Greenwood
Harrington
Milford
Smyrna.
Wyoming
Miscellaneous..
Total
New Castle:
Claymont
Delaware City.
Edgemoor
Elmhurst
Elsmere
Hollyoak
Marshallton
Middletown...
Newark..™

75
9
94 I
393 I
18 !
21 i
19 !
75 !
188 :

New Castle—Continued
New Castle
Newport
Richardson Park
Townsend
Wilmington
Yorklyn
Miscellaneous

7,403

Total

no ; Sussex:

35 |
35 !
1,072
113
38
66
11
75
38
75
110
225

Delmar
Georgetown
Laurel
Lewes
Millsboro
Milton
Rehoboth
Seaford
Selby ville
Miscellaneous

150
57
55
19
6,278
20
73

„

66
75
113
151
35
36
17
111
36
16

Total
State total

DISTRICT OF COLUMBIA
City

Washington.




Number
of
returns
43,293

STATISTICS OF INCOME

263

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

FLORIDA
Number
of returns

County and city
Alachua:
Gainesville
High Springs...
Miscellaneous..

368
92
156

Total, __

County and city

| Number
| of ret urns

De Soto:
Arcadia
Miscellaneous..
Total
Dixie: Miscellaneous...

Baker: Miscellaneous.

31

Bay:
Panama City..
Miscellaneous..

157
47

Total.

Duval:
Jacksonville
Ortega
South Jacksonville.
Miscellaneous

204

Total

Bradford:
Starke..
Miscellaneous..

8,627

Escambia:
Pensacola
Miscellaneous..

Total.

76

Brevard:
Cocoa
Eau Gallie
Melbourne
Rockledge
Titusville
Miscellaneous..

267
67
239
39
184
157

Total.

953

Total.

Broward:
Fort Lauderdale.
Miscellaneous

956

Total..

1,765

Calhoun: Miscellaneous..

13

Charlotte:
Punta Gorda..
Miscellaneous.

Franklin:
Apalachicola...
Miscellaneous..
Total.
Gadsden:
Quincy.
Miscellaneous..
Total.
Gilchrist: Miscellaneous.
Glades:
Moore Haven..
Miscellaneous..
Total.

10

Gulf: Miscellaneous
Hamilton: Miscellaneous.
Hardee:
Bowling Green...
Wauchula
Miscellaneous.
Total __

Total.
Clay:
Green Grove Springs..
Miscellaneous

27
118
29
174

Hendry: Miscellaneous _ _.

Total .
Citrus:
Inverness
Miscellaneous..

30

Hernando:
Brooksvilie
Miscellaneous
Total.

Total
Collier: Miscellaneous.
Columbia:
Lake City
Miscellaneous

_

Total
Dade:
Buena Vista
Coconut Grove
Coral Gables ._
Hialeah
Homestead
Miami
Miami Beach
Miscellaneous

1,212

Flagler: Miscellaneous _

172
27
199

Highlands:
Avon Park
Sebring
Miscellaneous..

19
54

139

188
240
23

Total..

_ _

Total




„_

1,220
368
809
148
258
14,454
1,029
1,466
19,752

Hillsboro:
Plant City
Port Tampa City.
Sulphur Springs...
Tampa
West Tampa
Ybor City__
Miscellaneous
Total.

276
65
74
65
92
120
9,373

264

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

-Continued

FLORIDA—Continued
County and city

] Number
I of returns

Holmes:

Number
of returns

County and city
Martin:
Jensen
,
Stuart
Miscellaneous...

Bonifay___
Miscellaneous
Total__

38
173
42

33

Total

253

485

Total.
Okaloosa:
Crestview
Miscellaneous-

198
83

Total.
Monroe:
Key West.
Miscellaneous..
Total.
Nassau:
Femandina
Miscellaneous-

Indian River:
Vero Beach
Miscellaneous

146

Total.
Okeechobee:
Okeechobee
Miscellaneous..

42

281

Jackson:
Marianna
Miscellaneous
Total

111
35

109

Jefferson:
Monti cello
Miscellaneous
Total
Lake:
Eustis
Leesburg
_
T.avares
Miscellaneous—

_

Total

221
232
64
386
903

Lafayette: Miscellaneous.
Lee:
Fort M y e r s

772
55

Miscellaneous._ _
827
Total
268
3
271

Total

78

Liberty: Miscellaneous..
_

Total

74

Manatee:
Bradenton
Manatee
Palmetto
Miscellaneous

772
111
149
102

Total

1,134

Marion:
Dunnellon
Ocala
Miscellaneous

50
451
103

Total

604




12
30

150
1
151

Total.
Orange:
Apqpka
Maitland
Oakland
Orlando
Winter Garden..
Winter Park
Total

Leon:
Tallahassee
Miscellaneous—
Total
Levy:
Bronson.
Cedar K e y
Williston
Miscellaneous

Madison:
Madison..
Miscellaneous

449
36

. _. .

44
36
28
2,279
99
258
95

_.

Osceola:
Kissimmee
St. Cloud
Miscellaneous,.
Total
Palm Beach:
Delray
Lake Worth
Palm Beach .
West Palm Beach
Miscellaneous
Total
Pasco:
Dade City
Miscellaneous.
Total
Pinellas:
Clearwater
St. Petersburg..
Tarpon Springs.
Miscellaneous—.
Total.
Polk:
Bartow
Fort Meade..
Lakeland
Mulberry

2,839
221
38
13
272

_

239
570
552
3,235
221
4,817

_

111
221
332
819
202
368
7,387
294
56
1,397
55

STATISTICS OF INCOME

265

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925— Continued

FLORIDA—Continued
County and city
Polk—Continued.
Winter Haven.
Miscellaneous. _
Total..
Putnam:
Crescent City..
Palatka
MiscellaneousTotal.

Number
of returns ;
il
|

662
928
3,392
65
367
67

103

Suwanee:
Live Oak
Miscellaneous-

94
30

Total.

124

Total
Union: Miscellaneous..
Volusia:
Daytonia
Deland
New Smyrna..
Miscellaneous..

Total.
Santa Rosa:
Milton...
Miscellaneous..

Total..

25
48
30

Taylor:
Perry
Miscellaneous..

St. Lucie:
Fort Pierce
Miscellaneous..

• Miscellaneous..

Sumter:
Bushnell
Wildwood
Miscellaneous..

499

Total..

Sarasota:
Sarasota

Number
of returns

Total..

St. Johns:
Hastings
St. Augustine..
Miscellaneous-

Total.

County and city

Total

113
21
1,470
561
312
276
2,619

Wakulla: Miscellaneous..
85
1,103
42
1,145

Seminole:
Sanford
Miscellaneous..

77
20

Total.

97

Washington:
Chipley..
Miscellaneous..

35
12

606

Total.

11

Walton:
De Funiak Springs...
Miscellaneous

685

Total
State total.

47
76,213

GEORGIA
Appling:
Baxley
Miscellaneous

17
12

Total

29

Atkinson
Bacon
._
....
Baker: Miscellaneous

0
0
1

Baldwin:
Milledgeville
Miscellaneous

83
2

Total

85

Banks: Maysville...
Barrow:
Winder
Miscellaneous
Total..




1

30
6
36

Bartow:
Atco
Cartersville
Miscellaneous..

3
119
21

Total.
Ben Hill: Fitzgerald.
Berrien: Nashville

100

Bibb:
Macon
Miscellaneous..

3,069
25

Total .

3,094

Bleckley: Cochran
Brantley: Miscellaneous .
Brooks:
Quitman
Miscellaneous
Total.

50
16

74

266

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

GEORGIA—Continued
County and city

Number
of returns

Number
of returns

County and city
Clay:
Fort Games
Miscellaneous

Bryan: Miscellaneous..
Bulloch:
Statesboro
Miscellaneous

Total

6
1

'. _

7

Clayton:
Jonesboro
Miscellaneous

Total.
Burke:
Waynesboro...
Miscellaneous..

18

Total

101

Butts:
Jackson
._.
Miscellaneous..
Total.

56

20
9

Total
Clinch: Miscellaneous- . .
Cobb:
Ac worth
Marietta
Roswell
Miscellaneous

29

-_

28
9
165
2
57

____

Total

Calhoun:
Arlington
Miscellaneous..

13

Total

19

233

Coffee:
Douglas
Miscellaneous

66
12

23

Total

38

Total

78

Colquitt:
Moultrie
Miscellaneous

Camden: Miscellaneous..
Campbell:
Fairburn
Miscellaneous

79
IT

Total

96

Candler: Miscellaneous.

Columbia* Miscellaneous

Carroll:
Bowden
Carrollton
Villa Rica
Miscellaneous

Cook:
Adel
Miscellaneous

6
4

Total.

10

Coweta:
Grantville
Newman
Miscellaneous

12
165
12

__

Total.
Catoosa: Miscellaneous..
Charlton: Miscellaneous .
Chatham:
Savannah
Miscellaneous
Total.
Chattooga:
Summerville...
Trion
Miscellaneous..

12

112
17

14

Total
4,524
37

Crawford: Miscellaneous

_

189

_

3

Total
Chattahooehee:
Fort Benning.
Miscellaneous.

16

Total
Cherokee:
Canton
Miscellaneous..

Crisp:
Cor dele
Miscellaneous

135
4

Total

4,561

139

Dade: Miscellaneous
Dawson: Miscellaneous

5
1

85

Total
.,.
Clarke:
Athens
Miscellaneous..
Total .




Decatur:
Bainbridge
Miscellaneous
Total
Dekalb:
Decatur
Lithonia.
Stone Mountain
Miscellaneous
Total
Dodge: Eastman

135
19

_

154

_ _

534
33
35
109

__

711
45

267

STATISTICS OP INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
GEORGIA—Continued
County and city

Number
of returns

Dooly:
Unadilla
Vienna
Miscellaneous..

Gilmer: Miscellaneous....

Total.

36

Dougherty:
Albany
__.
Miscellaneous..

505
11

TotalDouglas:
Douglasville...
Miscellaneous. _
37

Early:
Blakely
Miscellaneous. _

_.

117
125

Emanuel:
Swainsboro
Miscellaneous. _
Total .

35

Evans:
Claxton
Miscellaneous..

19

Total
Fannin:
Blue Ridge
Miscellaneous..

Total

276
33
8

41

Grady:
Cairo
Miscellaneous

30
8
38

Greene:
Greensboro
Union Point.
Miscellaneous

30

40

Gwinnett:
Buford
Lawrenceville
Miscellaneous

35
17
39

Total

91

2

Habersham:
Clarkesville.
Cornelia
Miscellaneous. _

8
35
14

Total

57

Hall:
Gainesville
New Holland
Miscellaneous

165
3
12

Total__

Total

180
31
6

Total..

Floyd:
Lindale
Rome
Miscellaneous

37

Haralson:
Tallapoosa
Miscellaneous

18

Harris: Miscellaneous
Hart: Hartwell
Heard: Miscellaneous

Forsytb: Miscellaneous.




12
6

Total.-

_

Fulton:
Atlanta
Chattahooche—
College Park—.
East Point
Hapeville
Miscellaneous. _
Total .

267
9

Gordon:
Calhoun
Miscellaneous

Hancock:
Sparta
Miscellaneous

Fayette: Miscellaneous..

Franklin:
Lavonia
Royston
Miscellaneous
Total .

8
3

Total

37

E chols: Miscellaneous
Effingham: Miscellaneous...

Total

...

Total

Total..

Total.

Glascock: Miscellaneous.
Glynn:
Brunswick
Miscellaneous

Total

Total.

Elbert:
Elberton
Miscellaneous

Number
of returns

County and city

29

Henry:
McDonough
Miscellaneous

41
30
3

,
,

Total..
14,446
5
135
117
50
98
14,851

Houston: Miscellaneous..
Irwin:
Ocilla
Miscellaneous
Total.

29
14

43
62

7
2
9

268

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

GEOKGI A—Continued
Number
of returns

County and city
Jackson:
Commerce
Jefferson
Miscellaneous..

Number
of returns

County and city
Marion:
Buena Vista. _.
MiscellaneousTotal _

62

Jasper:
Monticello
Miscellaneous..
Total .

41

Jefferson:
Louisville
Wadley
Wrens. _
Miscellaneous..
Total

60

Jeff Davis: Hazelhurst.

17

12

Meriwether:
Manchester
Miscellaneous..

50
25

Total-

Total.

75

Miller : Miscellaneous..
Milton: MiscellaneousMitchell:
Camilla
Pelham..
Miscellaneous

10
2
31
33
7

Total.
51
9

Total__

Jenkins:
Millen
_
Miscellaneous
Total.

Monroe:
Forsyth..
Miscellaneous..

60

Montgomery: Miscellaneous..

Johnson:
Wrightsville__.
Miscellaneous..
Total.

13

Jones: Miscellaneous...

13

Morgan:
Madison.
Miscellaneous
Total.

66
8
74

Murray: Miscellaneous.

Lamar:
Barnesville

Muscogee:
Columbus
Miscellaneous..
Total.

Miscellaneous
Total
Lanier: Miscellaneous..
135
11

Laurens:
Dublin....
TotalMiscellaneous

146

Lee: Miscellaneous
Liberty: MiscellaneousLincoln: Miscellaneous..
Long: Miscellaneous

10
6

Total.
Oconee: Miscellaneous
Oglethorpe: Miscellaneous.
Paul ding: Dallas.

Lowndes:
Valdosta..
Miscellaneous
Total

._

384
13
397

Lumpkin: Miscellaneous
McDufiQe: Miscellaneous . . .
Mclntosh: Miscellaneous
Macon:
Marshallville
Montezuma
Miscellaneous

1,897

Newton:
Covington
Porterdale
Miscellaneous..

_

.

4
50
21
42
51
6

117
14

Total.

131

Pickens: MiscellaneousPierce:
Blackshear.
Miscellaneous

.

50
g

Total..

58
46

Madison:
Comer .
Miscellaneous

6
18

Polk:
Aragon
Cedartown
Rockmart .
Miscellaneous

24

Total




58

Pike: Miscellaneous

99
. . .

7
9
17

Peach:
Fort Valley,.
Miscellaneous

Total.

Total

1,894
3

._

__ _
_ _

6
135
34
8
183

269

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

GEORGIA—Continued
Number
of returns

County and city
Pulaski:
Hawkinsville
Miscellaneous

50
2

Total.

52

Putnam:
Eatonton
Miscellaneous

33
2

Total

35

Tatnall:
Glenn ville
Miscellaneous

g
11

Total

19

Taylor: Miscellaneous

Quitman: Miscellaneous
Rabun: Miscellaneous
Randolph:
Cuthbert

6
50
35
27
10

Miscellaneous
Total. _

72

Richmond:
Augusta
Miscellaneous

1,919
9

Total
Rockdale:
Conyers...
Miscellaneous

Number
of returns

County and city

--

15
3
18

Total . . .
Schley: Miscellaneous
Screven:
Sylvania
Miscellaneous
Total

10

_.

33
15

.--

48

Seminole: Donalsonville
Spalding:
Griffin
Miscellaneous

1,928

9

_

267
4

Total.

271

Stephens:
Toccoa
Miscellaneous
Total

50
13

Stewart:
Riohland
Lumpkin..
T T i ^PPI 1 anp oils
V

Total

63
9
13
2
24

26

Telfair:
M^cRae
Miscellaneous

34
21

Total

55

Terrell:
Dawson __-_
Miscellaneous

14
7
267
5
293
83
87

Toombs:
Vidalia
Miscellaneous

50
19

Total

69

Towns: Miscellaneous
Treutlen* Sooerton
Troup:

1
g

Lagrange.
West Point..
Miscellaneous

265
135
1

_

Total
Turner:
Ashburn
Miscellaneous

„

Total

24

_

_.
_

31
20

Total

14
2
66
6

MjscellajiBOUS

Total

416
17
7

Twiggs: Miscellaneous
Union: Miscellaneous...
Upson:
Thomaston

19
12




I

Total

218

Taliaferro: Miscellaneous

92

Total
Tift:
Tifton..

Total

1Q

83
9

Total

Talbot:
Talbotton
Miscellaneous

199

.

Thomas:
Boston
Meigs
Thomasville
Miscellaneous...

Total
Walker:
La Fayette
Rossville
Miscellaneous
Total
Walton:
Monroe
Social Circle
Miscellaneous

Sumter:
Americus..

_ _.

72

-

50
33
33

„

116

_

-

100
g
8
116

270

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

GEORGIA—Continued
Number
of returns

County and city

Number
of returns

County and city
I

Ware:
Waycross
Miscellaneous-_

333
18 |

Total

351

Warren:
Warrenton
Miscellaneous

21
17

Total

38

Wayne:
Jesup
Miscellaneous

._

66
16

Total

82

Washington:
Sandersville
Tennille
Miscellaneous

50
33
11

Total

94

Webster: Miscellaneous
Wheeler: M iscellaneous
White: Miscellaneous

4
5
11

Whitfield:
Dalton
Miscellaneous

199
7

Total
j Wilcox:
I
Abbeville
i
Rochelle
Miscellaneous.-.
Total
Wilkes:
Washington
Miscellaneous
Total
Wilkinson:
Gordon
Miscellaneous
Total
Worth:
Sylvester.
Miscellaneous. __
Total

206
9
10
2
21
66
3
69
35
17
52
33
2
35

State total

37,410

HAWAII
Hawaii:
Hilo
.
Miscellaneous

333
585

Kauai: Miscellaneous

Total

918

Honolulu:
Honolulu
Miscellaneous

5,931
1,340

Total

Maui:
Wailuku
Miscellaneous..

414

__.

188
515

7,271

Total
State total

703
9,306

IDAHO

Ada:
Boise
Meridian
Miscellaneous
Total-Adams: Miscellaneous..
Bannock:
Pocatello-.
Miscellaneous
Total--

1, 360
27
233
1, 620




Total--

178
44
310

34
1, 084
386
1, 470

Blaine:
Hailey
Miscellaneous
Total-

62
50
112

Boise: Miscellaneous.

~64

Bonner:
Sandpoint
__.
Miscellaneous

198
150

120

Bear Lake: Montpelier.
Benewah:
St. Maries
Miscellaneous
Total--

Bingham:
Blackfoot
Shelley....
Miscellaneous

160
80
240

Total--

271

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

IDAHO—Continued
Number
of returns

County and city
Bonneville:
Idaho Falls
Miscellaneous..

Number
of returns

County and city

502

Jefferson:
Rigby
Miscellaneous..

Total

510

Total .

Boundary:
Bonners Ferry
Miscellaneous

96
54

Total..

150

Butte: Miscellaneous

45

Camas: Miscellaneous

56

Canyon:
Caldwell
Nampa_Miscellaneous
Total-

180
256
189

70

Cassia:
Burley
Miscellaneous

172
58

Total--

230

Clark: Miscellaneous

55

Clearwater: Miscellaneous

136

Custer: Miscellaneous--

78

Elmore:
Glenns Ferry. _
Mountain Home
Miscellaneous

84
70
26

Total _

Total-..
Fremont:
St. Anthony
Miscellaneous
Total-..
Gem:
Ernmett
Miscellaneous.

Jerome:
Jerome
Miscellaneous...

72
40

Total--.

112

-..

Kootenai:
Coeur d'Alene
Spirit Lake
Miscellaneous

308
62
338

_

Total--

708

Latah:
Moscow
Potlatch
. .
Miscellaneous..

256
115
119

Total--

625

Caribou: Miscellaneous

Franklin:
Preston.
Miscellaneous

44

490

Lemhi:
Salmon-Miscellaneous..

47

Total--

135

Lewis: Miscellaneous.

140

Lincoln:
Shoshone
Miscellaneous..

75
33
108

180

_

Total _
Madison:
Eexburg
_.
Miscellaneous..

80
38

36
22

Total _

118

58

Minidoka:
Rupert
Miscellaneous..

105
25

96
88

Total .

130

184
108

Nez Perce:
Lewiston.
Miscellaneous..
Total--

_
._
-

Oneida:
Malad.
Miscellaneous

TotalGooding:
Gooding-Miscellaneous..

576

-

Total-

-

128

Idaho;
Grange ville
Miscellaneous..

82
150

Payette:
Payette
Miscellaneous

Total..

232

52
2

—

54

Owyhee: Miscellaneous

Total




Total.-

490
86

64

..-

115
41

-

156

272

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

IDAHO—Continued
County and city
Power:
American Falls
Miscellaneous

Number
of returns

64
13

Total

77

Shoshone:
Burke
Kellogg
Mullan
Wallace
Miscellaneous

152
348
218
424
498

Total

Twin Falls:
Buhl
Filer
Twin Falls
Miscellaneous

155
72
480
123
83D
108

Total-.
Valley: Miscellaneous
Washington:
Weiser
Miscellaneous
Total - .

1,640

Teton: Miscellaneous

Number
ofreturiK

County and city

State total

40

14a
30
-

. . .

170
12,907

ILLINOIS
Adams:
Clayton
Quincy..
Miscellaneous..

12
1,374

Total.

1,474

Alexander:
Cairo
Miscellaneous..

Ashland
Beardstown
Virginia
Miscellaneous..
Total.

44
241
96
42
423

478

Bond:
Greenville
Miscellaneous..
Total.

105

Boone:
Beividere
Miscellaneous..

213
46

Total.

259

Brown:
Mount Sterling.
Miscellaneous. _.

Champaign:
Champaign
Rantoul
Urbana
Miscellaneous..

1,053
92
377
276

Total.

451
27

Total

1,798

Christian:
Assumption
Kincaid.
Morrison ville..
Pana
Stonington
Taylorville
Miscellaneous..

33
23
28
148
35
293
172

Total.

Total.

58

Bureau:
Cherry
Depue
Ladd
Princeton
Spring Valley..
Miscellaneous-

22
45
21
232
118
250

Total

732

Clark:
Casey
Marshall
Martinsville.-.
Miscellaneous..

47
42
8
12

Total.

109

Clay:
Flora
Miscellaneous..

56
19

Total.

Calhoun: Miscellaneous.
Carroll:
Lanark
Mount Carroll
Savanna
Miscellaneous

Cass:

_

Total.




51
71
184
363

75

Clinton:
Beckemeyer
Breese
Carlyle
New Baden
Trenton
Miscellaneous..

14
33
42
14
24
27

Total..

154

273

STATISTICS OP INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by cou
ibed
by counties, and by cities, townships and post offices, calendar year
1 Q®K

—Continued
O/~WTT*-Tt-»nrt*-l

ILLINOIS—Continued
County and city
Coles:
Charleston
Mattoon
Oakland
Miscellaneous

_

Total

Number
of returns

148 !
461
21
21

Cook:

Arlington Heights...
Barrington._
_.
Bellewood
Berwyn
Blue Island
Brookfield
Calumet City...
Chicago
Chicago Heights
Cicero
Des Plaines
Elm wood Park
Evanston
Forest Park...
Glencoe.
Harvey
Homewood
Kenil worth
La Grange
Lansing
_
Lemont
Lyons
May wood
Melrose Park
Morton Grove
Mount Greenwood..
Niles
Oak Park
Palatine...
Park Ridge
Phoenix
_
Riverdale
River Forest
Riverside
South Holland
Summit
Western Springs
Wilmette
Winnetka
Miscellaneous
Total.

204
206
52
1, 892
737
168
206
232,830
994
2,912
562
40
7, 681
791
799
686
219
382
1,695
145
165
122
1,415
362
163
26
30
8,872
155
807
5
96
1,034
788
131
73
249
2,064
1, 583
2,273
273,614

Crawford:
Oblong.
Palestine.
Robinson
Miscellaneous..

55
28
173
31

Total.

287

43

De"Kalb:
DeKalb
Genoa.._
Sandwich
Sycamore
Miscellaneous..

355
39
93
187

Total..

773




260
78
46

. .

384

Douglas:
Arcoia_
Newman.
Tuscola
Villa Grove
Miscellaneous..

54
49
92
37
72

Total.

304

Du Page:
Downers Grove.
Elmhurst.
Glen Ellyn
HinsdaJe—
Lombard
Naperville
West Chicago...
Wheaton
Miscellaneous...
Total.

513
817
244
335
184
599
508
4,576

Edgar:
Chrisman
Paris.
Miscellaneous..

32
301
78

Total.

411

Edwards:
Albion
Miscellaneous..

20
12

Total.

32

Effinghain:
Altamont
Effingham
Miscellaneous..

20
88
23

Total.

131

Fayette:
St. Elmo
Vandalia
Miscellaneous..

73
29

Total .

111

Ford:
Gibson C i t y . . .
Paxton
__,
Miscellaneous..

94
187
30

Total .

Cumberland:
Greenup
Neoga
Miscellaneous..
Total.

De Witt:
Clinton
Farmer City
Miscellaneous
Total

651

Number
of returns

County and city

311

Franklin:
Benton
Buckner
Christopher
Frankfort Heights.
Orient..
Royalton
West Frankfort .
Zeigler...
Miscellaneous. —
Total.

163
5
91
14
13
19
15
292
86
47
745

274

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

ILLINOIS—Continued
County and city-

Number
of returns

Fulton:
Astoria
Canton
_.
Cuba
Farmington
Lewistown
St. David
Vermont
Miscellaneous..

35
218
11
46
38
3
12
96

Total.

459

Iroquois—C ontinued.
Watseka.—
Miscellaneous
Total
Jackson:
Carbondale
Murphysboro..
Miscellaneous..

Number
of returns

140
157
48&
, . .
213
196
97

Total.

23

Greene:
Carrollton
Greenfield.Roodhouse
White Hall
Miscellaneous..

100
25
71
54
23

Total .

273

Grundy:
Coal City
Morris.
South Wilmington.
Miscellaneous

Total.
Jasper:
Newton
Miscellaneous..

506

Total.

Gallatin:
Equality
Ridgway
Shawneetown..
Miscellaneous..

37

Jefferson:
Mount Vernon..
Miscellaneous...

28

193
11

Total.

204

Jersey:
Jersey ville
Miscellaneous..

US
14

Total.

132

370

Total-

Jo Daviess:
East Dubuque.
Galena
Stockton
Warren
Miscellaneous..

25
122
68
17
43

Total.

40
233
3
94

Hamilton:
McLeansboro..
Miscellaneous..

275

Johnson: Miscellaneous.

Total.

24

Hancock:
Augusta
Carthage
Dallas City
Hamilton
La Harpe
Warsaw
Miscellaneous..

13
101
25
46
31
40
74

Total .

330

Hardin:
Elizabeth town .
Rosiclair
Miscellaneous..
Total

26

Henderson: Miscellaneous.
Henry:
Cambridge
Galva
_
Geneseo
Kewanee
_
Miscellaneous

County and city

._

Total.
Iroquois:
Oilman..
Milford..
Onarga..
Sheldon..




94

171
164
552
143
1,096

Kane:
Aurora
Batavia
Carpenters ville..
East Dundee
Elgin
Geneva
St. Charles
West Dundee...
Miscellaneous...
Total.
Kankakee:
Bradley. _.
Kankakee
Kanteno
Momence
St. Anne
Miscellaneous..
Total

2,399
284
28
2
1,814
284
236
..
1
320
5,368
37
830
50
84
1,128

Kendall:
Piano
Miscellaneous..

50
86

Total _

136

Knox:
Abingdon
Galesburg
Knoxville
Miscellaneous..

77
1,255
35
146

Total.

1,513

STATISTICS OP INCOME

275

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
ILLINOIS—Continued
County and city
Lake:
Highland Park..
Highwood
Lake Forest
Liber tyville
North Chicago..
Waukegan
Zion
Miscellaneous...
Total _
La Salle:
Earlville
La Salle
Marseilles
Mendota
Oglesby
Ottawa
Peru.
Streator
Utica
Miscellaneous..
Total.
Lawrence:
Bridgeport.
Lawrenceyille...
St. Francisville.
Sumner
Miscellaneous...

Number
of returns

1,114
84
723
220
212
1,551
112
733
4,749
42
588
90
203
51
664
369
512
38
211
2,76
48
212
14
12
2

Total.

288

Lee:
Amboy
Dixon
Miscellaneous..

56
434
161

Total
Livingston:
Chatsworth
Dwight
Fairbury
Odell
Pontiac
M iscellaneou s. _

651
52
129
124
60
320
185

Total _
Logan:
Atlanta
Lincoln
Mount PulaskL.
Miscellaneous...

31
334
48
124

TotaL

537

McDonough:
Blandinsville..
Bushnell.
Colchester
Macomb
Miscellaneous..

36
108
15
247
44

TotaL.

450

McHenry:
Crystal Lake...
Harvard
McHenry
Marengo
Woodstock
Miscellaneous..

247
166
84
86
206
320

Total




1,109

County and city
McLean:
Bloomington...
Chenoa
LeRoy_._
Lexington
Normal
Miscellaneous..

Number
of returns

1,420
58
56
26
162
267

Total.Macon:
Decatur.
Maroa
Miscellaneous. _
Total _
Macoupin:
Benld
Carlinville
Gillespie
_.
Girard
Mount Olive...
Staunton
Virden,
Miscellaneous..

Total .
Madison:
Alton
Collinsville
East Alton
Edwardsville...
Glen Carbon...
Granite City...
Highland
Livingston
Madison
Troy
Upper Alton.._
Venice
Wood River
Worden
Miscellaneous. _
TotaL

2,143
41
100
2,284
106
136
263
45
162
170
60
157
1,099
1,183
223
52
316
74
684
95
42
154
16
3
6
93
3,167

Marion:
Centralia
Odin
Salem
Sandoval
Miscellaneous,.

370
18
75
20
20

Total,

503

Marshall:
Henry
Lacon
Toluca
Wenona
Miscellaneous..

73
77
22
49
40

Total

261

Mason:
Havana
Mason City
M iscellaneous..
Total _

101
61
74

Massac:
Brookport
Metropolis
Miscellaneous..
Total

5
73
4
~82

276

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

ILLINOIS—Continued
County and city

Number
of returns

Menard:
Athens.._
Petersburg
Miscellaneous...

Total-

Total-

Total..

Total.,
Moultrie:
Lovington
Sullivan
Miscellaneous..
TotalOgle:
Mount Morris.
Oregon
Polo
Rochelle.
Miscellaneous..

Total-

144
152
163
56
51
5
11
45

TotalPerry:
Duquoin
Pinckney ville-.
Tamaroa
Willisville
Miscellaneous..
Total




31
28
100
61
220

17
1

Total.

18

Pulaski:
Mounds.
Mound City--.
Miscellaneous..

66
32
36

Total.

134

I Putnam:
!|
Granville
I!
Miscellaneous..

43
36

Total..
580
38 !
97 I Randolph:
Chester..
Coulterville.-.
715
Percy
Red Bud
Sparta
22
Tilden
50
Miscellaneous..
45
Total..
117
Richland:
Olney
Miscellaneous,.
Total-

Total..
Peoria:
Averyville.
Bartonville
Chillieothe
Elmwood.
Peoria
Peoria Heights..
Prince ville
Miscellaneous—

297

Pope:
Golconda
Miscellaneous..

TotalMorgan:
Jacksonville..-.
Waverly
Miscellaneous..

32
32
125
108

161 Pike:
23 i
Barry
122 |!
Griggsville
I!
Pittsfield
306 !•
Miscellaneous. _

Monroe:
Columbia
"Waterloo
Miscellaneous...
Montgomery:
Hillsboro
Litchfield
Nokomis
Panama
Taylor Springs.,
Witt.
•
Miscellaneous..

Number
of returns

Piatt:
Bement
Cerro Gordo.—
Monticello
Miscellaneous..

Total _
Mercer:
Aledo.
Keithsburg
Miscellaneous. -

County and city

3
24
105
28
4,622
8
43
105
4,S

194
49
6
1
9
259

79
76
46
6
27
62
3
37

257

Rock Island:
East Moline....
Moline
Rock Island-...
Silvis
—
MiscellaneousTotal.

197
1,280
1,256
46
141
2,920

St. Clair:
Belleville
Dupo.East St. Louis
Freeburg
Lebanon
Lovejoy
-.
Marissa
Mascoutah
National Stock Yards..
New Athens
O'Fallon
Washington Park
Miscellaneous
Total

975
60
2,521
20
43
5
25
53
62
40
86
4
40
3,934

STATISTICS OF INCOME

277

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
ILLINOIS—Continued
i Number

County and city

• of returns

County and city

Number
of returns

11
5
58
264
25

Total..

Vermilion:
Danville
Georgetown
Hoopeston.
Rossville
Westville
Miscellaneous-

1,438
78
189
34
108
238

Total.

Saline:
Carrier Mills...
Dorrisvilie
Eldorado
Harrisburg
Miscellaneous..

2,085

363

Sangamon:
Auburn
Divernon
Pawnee
Pleasant Plains.
Riverton
Springfield
Thayer..
Miscellaneous...

85
14
51
42
27
3,370
2
217

106

Scott:
Bluffs.
Winchester
Miscellaneous..

338
162
500
48
40

Total.
48
12

Total.

Total
Stark:
Toulon
Wyoming...
Miscellaneous

62
48
54

Total

164

__

..

Total

916
31
65
1,012

Tazewell:
Delavan
East Peoria
Morton
Pekin.
.
Washington
Miscellaneous

56
36
55
411
66
129

26
1

Total.
175

60

White:
Carmi
Grayville
Norris City
Miscellaneous..

Shelby:
Findlay
Moweaqua
Shelby ville.....
Windsor
Miscellaneous..

97

Whiteside:
Fulton
Morrison
Prophetstown..
Rock Falls
Sterling
Miscellaneous..

108
46
57
413
39

Total.

732

Will:
Braidwood
Joliet...
Lockport
Peotone.
Plainfield
Rockdale
Steger
Wilmington
Miscellaneous _.
Total

84
17
26

Total




150

Wayne:
Fairfield
Miscellaneous..

Total.

Total

Total.
Warren:
Monmouth
Miscellaneous..
Total.

Total.

Union:
Anna
Jonesboro
Miscellaneous

126
24

Washington:
Nashville
Miscellaneous-

Total
Schuyler:
Rushville
Miscellaneous..

Stephenson:
Freeport
Lena.
_
Miscellaneous

Wabash:
Mt. CarmeL...
Miscellaneous..

Williamson:
Carterville
Creal Springs..
Herrin
Hurst
Johnson City..
Marion
Miscellaneous..

127

Total.

753

_
..

18
!,828
178
59
46
9
54
63
223
3,478
67
3
354
21
134

928

278

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

ILLINOIS—Continued
County and city

Number
of returns

Winnebago:
Pecatonica
Rockford
Miscellaneous

31
3,852
79

Total

County and city

3,962

Woodford:
El Paso
Eureka .

Woodford—Continued.
Minonk
Roanoke .
Miscellaneous
Total
State total

63
96

Number
of returns

93
62
100
414
357,448

INDIANA
Adams:
Berne
Decatur
Geneva
Linn grove
Monroe
Pleasant Mills.
Preble
Total.

291

Allen: v
Arcola
Fort Wayne...
Grabill
Harlan
Hoagland
Huntertown..
Monroe ville..
New Haven..
Woodburn
Yoder.
Total .

1
7
131
22
3
20
184

Brown:
Helmsburg..
Nashville-..
Trevlac
Total.

5,462

Bartholome w.Clifford
Columbus
Elizabethtown
Grammer
Hartsville
Hope
Jonesville
Ogilville
.
St. Louis Crossing.
Taylors ville
Total .

Boone:
Advance .
Jamestown...
Lebanon
Thorntown..
Whitestown..
Zions ville
Total.

44 '

Carroll:
Bringhurst..
Burlington. _
Burrows
Camden
Cutler
Delphi
Flora
Radnor

3
1
1
8
3
53
25
2

Total.

Benton:
Ambia
Boswell
Earl Park.__.
Fowler
Otter bein....
Oxford
Raub
Swanington..
Talbot

8
598
2
9
4

Total.
334

96

Cass:
Galveston
Logansport
New Waverly..
Royal Center..
Walton

621

Clark:
Bennettsville..
Borden
_.
Charlestown_.
Henry ville
Jeffersonville_.
Marysville
Memphis
Nabb
Sellersburg
Solon

2
13
4
339
1
4
1
34
1

Total.

Total...

401

Blackford:
Hartford City_.
Montpelier

Clay:
Bowling Green..
Brazil
Carbon
Centerpoint
Clay City

9
314
13
14
22

Total .




357

STATISTICS OF INCOME

279

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
INDIANA—Continued
County and city

Number
of returns

Clay—Continued.
Cloverland
Coalmont
Cory
Harmony
Knightsville.-Poland
Staunton
Total.
Clinton:
Colfax
Cyclone
Forest
Frankfort
Hillisburg
Kirklin
Michigantown _
Mulberry
Ross ville
Scircleville
Total.
Crawford:
Eckerty
English
Leavenworth..
Marengo
Milltown
Total .
Daviess:
Cannelburg-_.
Elnora
Montgomery..
Odon
Plain ville
Washington...
Total.
Dearborn:
Aurora
Dillsboro
Lawrenceburg...
Harrison, Ohio..

412
4
2
1
387
2
15
1
7
9
1

County and city
Delaware:
Albany
Cowan
Dale ville...
Desoto
Eaton
Gaston
Muncie
Oakville...
Selma
Yorktown..

Total .
Dubois:
Birdseye
Dubois.
Duff..
Ferdinand
Holland
Huntingburg..
Jasper.
St. Anthony..

Number
of returns

12
3
7
1
17
6
1,164
1
6
10
1,227
4
1
1
1
3
104
72
2

429

Total .
2 Elkhart:
Bristol
12
Elkhart
Gqshen.
18 I
Middlebury..
3
Millersburg..
Nappanee
New Paris...
Wakarusa
2
Total .
10
3
22 I Fayette:
Alpine
7
Bentonville..
330
374

Conners ville _
Falmouth
Total .

108 [
6 ! Floyd:
Georgetown...
154
New Albany..

Total.

276
1
2
1
179
2
1
13
2
7

Fountain:
Attica
Cates
Covington
Hillsboro
Kingman
Mellott
Newtown
Silver wood _._
Veedersburg,

1,794
2
3
503
7
515

874

Total

Decatur:
Adams
Burney
Clarksburg. _
Greensburg.
Letts
1.
New Point..
St. Paul
Sardinia
Westport...

14
1,264
352
17
3
97
15
32

Total _
DeKalb:
Auburn
Auburn Junction.
Butler___
Corunna
Garrett
St. Joe
Spencerville
Waterloo
_.
Total.




208 i
140
1
37
1
178
2
7
15
381

146
2

3
1
3
26

Total .

244

Franklin:
Brookville
Cedar Grove.
Laurel..
Metamora
Oldenburg

74
3
6
5
5

Total .

93

Fulton:
Akron. _
Delong..

24
2

280

STATISTICS OF INCOME

TABLE 17.—Individual returns by Slates and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

I N D I A N A— Continued
County and city
Fulton—Continued.
Fulton
.".
Kewanna
Rochester

Number
of returns

3
8
117

Total .

154

Gibson:
Fort Branch,..
Francisco
Haubstadt
Hazelton
Johnson
Maekey.
Oakland City..
Owensville
Patoka
Princeton
Somerville

30
23
19
5
1
2
97
13
5
243
14

Total-

452

Grant:
Fairmount
Fowlerton
Gas City
Jonesboro
Marion
Matthews
National Military Home..
Sweetsers.-.
Upland
Van Buren..

30
1
25
19
617
2
9
5
5
9
7

Total .
Greene:
Bloomfield....
Jason ville
Linton
Lyons
Marco
Midland
New Berry....
Switz City-.-.
Worthington.

107
129
9
2
4
2
6
24

Total.

331

Hamilton:
Arcadia
Atlanta
Carmel
Cicero
Fishers
Noblesville..
Sheridan
Westfield—.

16
6
14
10
3
169
41
6

Total

265

Hancock:
Charlottesville...
Fortville
Greenfield
McCordsville
Mohawk
Mount Comfort..
New Palestine...
Shirley
Wilkinson
Willow Branch..
Total..




2
30
152
4
1
4
20
7
9
1
230

County and city
Harrison:
Corydon
_.
Crandall
DePauw
Laconia
Lanesville
Mauckport
New Amsterdam..
New Middletown.
New Salisbury
Palmyra
Ramsey
Total..
Hendricks:
Amo
Brownsburg..
Clayton
Coatesville
Danville
Hazelwood.._.
Lizton
North Salem.
Pittsboro
Plainfield
Stilesville
Total.
Henry:
Blountsville
Dunreith
Kennard.
Knightstown
Lewisville
_.
Middletown
Mooreland
Mount Summit...
Newcastle
Spiceland
Straughn.
Sulphur Springs..
Total..
Howard:
Center
_
Greentown
_
Kokomo
Oakford
Russiaville
West Middleton.
TotalHuntington:
Andrews
Bippus.
Huntington .
Markle
Roanoke
Ubee
Warren
Total..
Jackson:
Brownstown
Cortland
Crothersville
Ewing
Freetown
Medora.
Norman Station..
Seymour

Number
of returns

49
1
3
3
1
2
1
1
2
8
1

72
5
19
12
7
60
1
3
15
40
2

173

r»
7
3
55
15
22
2
4
318
7
2
4

444

806
1
12
1
831
20
1
494
8
16
4
22

565
26
7
15
9
2
13
1
181

STATISTICS OF INCOME

281

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

INDIANA—Continued
County and city

Number
of returns

Jackson— C ontinued.
Sparksville
Vallonia...
TotalJasper:
DeMotte—_.
Fair Oaks...
Parr..
Remington..
Rensselaer..
Wheatfield..
TotalJay:
Bryant
Dunkirk
New Corydon..
Pennville
Portland.
Redkey...
Salamonia
Total
Jefferson:
Brooksburg
Dupont
Hanover
Madison
North Madison.
Total

258

2
2
24
111
2
147
5
51
1
7
134

209

180

Total.

Total..

51
168
63
2
4
4
300

Knox:
Bicknell
Bruceville
Decker
Edwardsport..
Freelandville—
Monroe City...
Oaktown
Sandborn
Vincennes
Westphalia
Wheatland

173
7
7
17
6
2
12
14
558
1
14

Total.

811

Kosciusko:
Atwood
Burket.
Claypool
Etna Green.
Leesburg




Kosciusko—Continued.
Mentone
Milford-—
North Webster
Oswego
Packerton
Pierceton
Sidney..
Silver Lake
Syracuse
,
Warsaw
Wawasee
Winona Lake
Total.
Lagrange:
Howe
Lagrange
Mongo
Shipshewana...
South Milford.
Stroh
Topeka
Wolcottville...
Total.

1
3
4
162
10

Jennings:
Brewersville
Commiskey
Nebraska
North Vernon-.
Vernon
Johnson:
Bargers ville-.
Edinburg
Franklin
Greenwood-_
Needham
Trafalgar
Whiteland..

County and city

Lake:
Cedar Lake
_
Creston
Crown Point
Dyer
East Chicago
East Gary.
Gary.
Griffith
Hammond
Hessville....
Highland
Hobart
Leroy..
Lowell..
Merrill ville
Miller
Roby
St. John
Schererville
Schneider
Shelby...
Whiting
Calumet City, 111.
Total
La Porte:
Alida
Hanna
Haskell
,
Kingsbury
La Crosse
La Porte
Michigan City.
Mill Creek
Otis
Rolling Prairie.
Union Mills....
Wanatah
West ville
Wellsboro
Total
Lawrence:
Avoca
Bedford

Number
of returns

15
19
2
1
1
10
36
199
1
24
348
33
40
3
5
4
9
12
14
120
12
1
201
24
2,421
31
5,118
39
2,676
34
24
198
2
64
1
66
11
3
21
3
8
1,334
128
12,420

17
847
907
4
1
10

282

STATISTICS OF INCOME

TABLE 17.—Individual

returns by States and Territories—Number

of returns

distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

INDIANA—Continued
County and city

Number
of returns

Lawrence—Continued.
Fort Ritner
Heltonville
Huron
Mitchell..
Oolitic
Peerless
Springville
Williams
Total.
Madison:
Alexandria. . .
Anderson
ChesterfieldElwood
Frankton
Lapel
Markleville..
Orestes
Pendleton
Summitville.
Total.
Marion:
Acton
Beech Grove.
Bridgeport..
Broad Ripple
Camby-.Castleton
Clermont..
_..
Cumberland
Fort Benj. Harrison..
Indi anapolis
Lawrence
May wood
New Augusta
Nora
Oaklandon
Southport
Wanamaker
West Newton
Miscellaneous
Total.
Marshall:
Argos
Bourbon...
Bremen
Burr Oak..
Culver
Donaldson.
Hibbard,..
Lapaz
Plymouth..
Tyner
Total .
Martin:
Indian Springs,.
Loogootee
Shoals
Total..
Miami:
Amboy
Bennetts Switch.
Bunker Hill
Converse




County and city
Miami—Continued.
Denver
Macy
Mexico
Peru

656
74
857
2
200

1,209
12
28
14
4
4
2
5
10
24
18,449
9
1
10
1
5
19
10
2
911
19,520
25
41
78
4
121
2
1
6
154
1

10
6
464

Total.
Monroe:
Bloomington..
Clear Creek...
Ellettsville—.
Elwren
Harrodsburg..
Smith ville
Stinesville

510

Total.
Montgomery:
Browns Valley _..
Crawfords ville. _.
Darlington
Kirkpatrick
Ladoga
Linden
Linnsburg
New Market
New Richmond..
New Ross
Waveland
Waynetown
Wingate

722

Total.
Morgan:
Brooklyn
Centerton
Martinsville..
Mooresville...
Morgantown.

399

Total.
Newton:
Brook
Goodland.
Kentland.
Morocco -.
Roselawn.
Thayer....

207

Total.
Noble:
Albion
A villa
Brimfield....
Cromwell
Kendallville..
Kimmell
433
Laotto
.
Ligonier
Rome City...
Wawaka
Wolf Lake...
29

Number
of returns

Total.
Ohio: Rising Sun.
Orange:
French Lick..
Leipsic

24
3
4
3
7

1
31&
5
1
23
9'
2
4
3
5
4
16
8

14
4
123
52
14

22
32
57
13
1
3
128
24
13
2
5
208
2
3
92
8
1
2
360
14
64
1

STATISTICS OF INCOME

283

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by coundes, and by cities, townships and post offices, calendar year
1925—Gontinued
INDIANA—Continued
County and city

Number
of returns

O range—C ontinued.
Orleans
Paoli—
West Baden
Total

184

Owen:
Coal City
Freedom
Gosport
Patricksburg..
Romona
Spencer
Total.
Parke:
Bloomingdale.
Bridgeton
Catlin
Judson
Marshall
Mecca
Montezuma.._
Rock ville
Rosedale
West Union. __
Total
Perry:
Cannelton..
Deer Creek.
Tell City....
Tobinsport..
Troy...

103
1
1
2
2
5

27 j

1 I
49 |
1 !

2
3
1
101
12
23 i|

149

Porter:
Boone Grove-.
Chesterton
Crisman
Hebron
Kouts
McCool
Porter...
Valparaiso
Wheeler
_.

2
166
7
14
18
4
33
401
7

Total.

652

Total.




Putnam:
Bainbridge..
Cloverdale..
Fillmore
Greencastle.
Reelsville...
Roachdale..
Russell ville.
Total .

Randolph:
Farmland. . .
21 I
Losant ville..
14
Lynn
52 |
Modock
12 !
Parker
Ridgeville...
Saratoga
Ill
Union City.
Winchester..

Total.

Posey:
Cynthiana
Griffin
Mount Vernon_.
New Harmony..
Oliver
_.
Posey ville
Ste warts ville
Wades ville

9
5
5
1
3
43

Total .

Total.
Pike:
Glezen
Littles
Otwell
Petersburg..
Spurgeon...
Stendal
Winslow

Pulaski:
Francesville..
Medaryville..
Monterey
Pulaski
Star City
Winamac

5
226
5
15
3
267
10
2
5
2
11
18
2
85
115

Total.

250

Ripley:
Bates ville
Benham
Cross Plains .
Dabney.
Holton.
Milan
Morris
Osgood.
Spades
Sunman
Versailles

113
1
1
1
2
17
4
16
1
17
4

Total.
Rush:

Arlington
Carthage
Glennwood.
Homer
Manilla
Mays
Milroy
New Salem.
Rushville...
Total _

177
7
21

1
18
2
203
268

1
2
71
25
1
15

St. Joseph:
Granger
Lakeville
Mishawaka
New Carlisle...
North Liberty .
Notre Dame
Osceola.
_
South Bend
Walkerton
!
Wyatt.

6
16
875
21
45
35
16
5,223
34
5

119

Total.

6,276

284

STATISTICS OF INCOME

TABLE 17.—Individual

returns by Stales and Territories—Number

of returns

distributed by counties, and by cities} townships and post offices, calendar year
1925—Continued
INDIANA—Continued
County and city

Number
of returns

Scott:
Austin
Blocher
Lexington
Scottsburg

Switzerland:
Patriot...
Vevay
Total.

Total
Shelby:
Fairland.
Flatrock
Fountaintown
Gwynneville..
Lewis Creek..
London
Morristown...
Rays Crossing
Shelby ville....
Waldron
Total

3
5
1
2
10
1
462

Total.

Starke:
Bass
English Lake.
Grovertown...
Hamlet
Knox
North Judson.
San Pierre

Total .

121

Steuben:
Angola
Ashley
Fremont
Hamilton
Hudson
_
_
Orland
Pleasant Lake
Ray
Steuben ville..
Total..

Total




Tipton:
Goldsmith..
Hobbs
Kempton...
Sharpsville..
Tipton
Windfall....
Union:
Brownsville
. College Corner, Ohio..
Cottage Grove
Liberty

Total..

Sullivan:
Carlisle
Cass
Dugger
Farmersburg. _
Hymera
Merom
New Lebanon.
Paxton
Pleasantville..
Shelburn
Sullivan..

Tippecanoe:
Battle Ground..
Buck Creek
Clarks Hill
Dayton
Lafayette
Montmorenci.-Romney.
Stockwell
West Lafayette.
West Point
Total.

504

Spencer:
Chrisney
Dale
Grand view
Lamar
Lincoln City..
Marian Hill...
NeFtonville..
Richland
Rockport

Total

County and city

34
1
44
11
25
6
2
2
1
40
191

Vanderburg:
Armstrong.
Cy press
Evansville.
Howell
Inglefield...
Total _
Ver million:
Blanford
Cayuga
Clinton
Dana.
Eugene
Gessie
Hilldale
Newport
Perrysville
Saint Bernice.
Universal

Total.
Vigo:
Burnett..
Fontanet
Lewis
New Goshen
North Terre Haute
Prairieton
Riley
Saint-Mary-of-the- Woods.
357
Sanford.
Seelyville

Number
of return

3
28
31
10
5
3
3
1,036
2
6
4
112
5
1,186

3
1
2
9
163
16
194

7
20
6
85
118

2,834
5
3
2,851
18
23
276
43
3
1
1
12
6
26
20
429

STATISTICS OF INCOME
TABLE 17.—Individual

285

returns by States and Territories—Number of returns

distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

INDIANA—Continued
County and city
Vigo—Continued.
Terre Haute
West Terre Haute.

Number
of returns

2,669
64

Total__

2,772

Wabash:
La Fontaine
Lagro
Laketon
Liberty Mills
North Manchester
Roann „
_
_
Urbana
Wabash

11
10
5
1
91
6
2
249

Total.

375

Warren:
Judyville....
Marshfield
Pine Village
Tab....
West Lebanon
Williamsport
Total

County and city
Wayne—Continued,
Centerville
Dublin.
Earlham
Fountain City..
Greens Fork
Hagerstown
Milton
Pershing...
Richmond __.
Webster
Williamsburg...
Total..
Wells:
Bluffton__
Craigville
Liberty Center..
Ossian
Petroleum
Poneto
Tocsin..
._.
Uniondale
Zanesville..
Total.

55

Warrick:
Boonville.
Chandler
Elberfeld
Lynnville.
Newburg
Tennyson

Number
of returns

28
11
1
5
7
25
13
4
,195
2
1
1,395
177
1
6
22
2
5
1
1
2
217

Total...

Total

152

Washington:
C ampbellsburg
Fredericksburg
Hardinsburg
Oxonia
Pekin
Salem.
Saltillo.___

22
2
11
6
26
55

138

Whitley:
Churubusco
Columbia City..
Larwill
South Whitley..

108
10
3
2
27
2

White:
Brookston
Burnetts ville....
Chalmers
Idaville...
Monon
Monticello
Reynolds
Wolcott

21
136
1
39

Total__

Total.__

State total

Wayne:
Boston
_
Cambridge City__.

197
80,300

IOWA
Adair:
Adair
Fontanelle
Greenfield
Miscellaneous

Allamakee—Continued
Postville
Waukon
Miscellaneous
Total

Adams:
Corning
Miscellaneous
Total
Allamakee:
Lansing..




133

Appanoose:
Centerville—
Cincinnati
Moulton
Mystic
Miscellaneous

Total

36474—27

49
47
13

159
4
22
13
20

Total..
24

19

218

286

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
IOWA—Continued
County and city

Number
of returns

Audubon:
Audubon
Miscellaneous.
Total..
Benton:
Belle Plaine...
Vinton
Miscellaneous-

135

23
189
36
49
297

Cedar:
Tipton
Miscellaneous.

73
146

Total _

Total.

1,624

Boone:
Boone
Madrid
Ogden__
Miscellaneous.

413
84
38
21

Total-

556

Bremen
Sumner
Waverly
Miscellaneous.
Total_

203

Buchanan:
Independence .
Miscellaneous.

118
73

Total

219

Cerro Gordo:
Clear Lake
Mason City
MiscellaneousTotal
Cherokee:
Cherokee
Marcus
Miscellaneous..

103
806
51
960
208
63
132
403

TotalChickasaw:
Nashua...
New Hampton..
Miscellaneous...

13
55
31

TotalClarke:
Murray
Osceola
Miscellaneous..

19
36
4

Total _

Buena Vista:
Alta.
Sioux Rapids..
Storm Lake...
Miscellaneous.

59
21
151

Total-_

314

Butler:
Clarksville
Greene
Parkersburg...
Miscellaneous.
Total-_

131

Calhoun:
Lake City
Manson
Rockwell City
Miscellaneous.

32
45
82
143

Total..

302




Cass:
Anita
Atlantic
Griswold
Miscellaneous..

279
186
28
1,375
35

Total-.

Number
of returns

Total .
47
107
125

Total.Blackhawk:
Cedar Falls...
LaPorte City..
Waterloo
Miscellaneous.

Carroll:
Carroll
Coon Rapids.;
Manning
Miscellaneous.

County and city

59

Clay:
Spencer
Miscellaneous..

192
120

Total _

312

Clayton:
Elkader
Guttenberg.
McGregor..
_
Monona
Strawberry Point.
Miscellaneous

49
15
38
29
28
97

Total-

256

Clinton:
Clinton
Dewitt...
,
Miscellaneous-

70
136

Total-

1,132

Crawford:
Denison
Manilla.
Miscellaneous.

142
37
203

37
63
108

Total.-

,

382

417

Dallas:
Adel.
Dallas Center.

65
56

28

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
IOWA—Continued
County and city

County and city

Fremont:
Hamburg
Sidney
Tabor...
Miscellaneous..

Dallas—Continued.
Perry__
Woodward
Miscellaneous...
Total-

Greene:
Grand Junction.
Jefferson
Miscellaneous...

Total .
Decatur:
Lamoni.
Leon...
Miscellaneous.

Total--

Delaware:
Manchester....
Miscellaneous..

Total--

Des Moines:
Burlington
Miscellaneous.

Total _

22.5
104

Total

Total

Total.

30

!

359
41
31
139

Hardin:
Ackley..
Eldora...
Iowa Falls
Miscellaneous..

Emmet:
Esther ville
Miscellaneous..
172

Fayette:
Fayette
Oelwein
West Union..
Miscellaneous




2D8

Hancock:
Britt.
Garner
Miscellaneous..

Dubuque:
Cascade
Dubuque
Dyersville
Miscellaneous..

Total.......

1*5
66
11
43
72

Total .

Dickinson:
Spirit Lake
Miscellaneous..

Total.

169

Hamilton:
Jewell
Webster City.
Miscellaneous.

Total.

Franklin:
Hampton
Sheffield......
Miscellaneous.

59
39
71

Guthrie:
Casey.
Guthrie Center.
Panora.
Stuart.
Miscellaneous...

Total _

Floyd:
Charles City...
Nora Springs..
Rqckford
,
Miscellaneous..

103
S4

Grundy:
Grundy Center.
Reinbeck
Miscellaneous...

Total-

Total

73
28
26

Total

Davis:
Bloomfield
Miscellaneous.

Total.

Number
• of returns

427

121
118
123

Total-

425

Harrison:
Dunlap
Logan
Missouri Valley..
Woodbine
Miscellaneous

44
38
93
46

Total.Henry:
Mount PleasantNew London
W infield
Miscellaneous

131
24
45
73

Total
Howard:
Cresco..
Miscellaneous..
Total.

S3
20

288

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
IOWA—Continued
Number
of returns

County and city
Hurnboldt:
Humboldt
Miscellaneous
Total

Number
of returns

County and city

101

127 1
228

Ida:

Linn:
Cedar RapidsMarion
Mount Vernon
Miscellaneous

_

2,041
84
56
68

Total

Ida Grove
Miscellaneous

130
122
379

Iowa:
Marengo
Williamsburg.
M iscellaneous
Total

159

Jackson:
Bellevue
:__
Maquoketa
Miscellaneous

32
110
65

Total--.

207

48
53
58

Jasper:
Colfax
Monroe
Newton
Miscellaneous
Total

..

56
47
413
154
670

Jeflerson:
Fairfield.

231
11

Miscellaneous
Total

242

Jormson:
Iowa City
Miscellaneous

438
50

Total.

488

Jones:
Anamosa
_
Monticello
Miscellaneous.-.

44
86
36

Total

166

_

21
32
68
20
56

i

36
91

Total

.

Total

Keokuk:
Hedrick
Keota
Sigourney
w h a t Cheer
Miscellaneous

2,249

Louisa:
Wanello
Miscellaneous

127

Lucas:
Chariton

Miscellaneous

_.

.

206
45

Total

251

Lyon:
Rock Rapids
Miscellaneous

116

132
248

Total
Madison:
WintersetMiscellaneous
Total
Mahaska:
New Sharon.
Oskaloosa
Miscellaneous

121
30
151

_

23
356
15

Total

394

Marion:
Knoxville
Melcher
Pella
Pleasantville.
Miscellaneous

122
45

_

103
15
69

Total

354

Marshall:
Marshalltown

_

581
199

Total
Mills:
Glenwood
Malvern
Miscellaneous

780
73
64
165

1Q7

Total

302

Kossuth:
Algona
Miscellaneous

149
184

Mitchell:
Osage.
Miscellaneous

133
88

Total

333

Total

221

563
469
60

Monona;
Mapleton.
Onawa
Miscellaneous

Total

Lee:
Keokuk
Fort Madison
Miscellaneous
Total




1,092

Total

._

47
50
83
180

289

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

IOWA—Continued
Number
of returns

County and cityMonroe:
Albia

Hiteman
Miscellaneous
Total

Red Oak
Villisca
Miscellaneous .
Total

Si
57
245

!

1,911

\
1
;

Poweshiek:
248
Brooklyn
65 !
Grinnell
53 |
Montezuma .
Miscellaneous

._ .

• •)
>"
188
18
47

366

Total

Muscatine:
Muscatine
West Liberty
Wilton Junction
M iscellaneous

'^75

453 ; Ringgold:
72 !
Mount Ayr
Miscellaneous
24
60

_. _. _

1

0 Brien:
Hartley
Sanborn .
Sheldon
Miscellaneous

42
27
158
160 i

Total

3,5
25

m

Total

Sac:
Odebolt
Sac City
M iscellaneous

.

Total

79
116
206

...
. i

Scott:
1
Bettendorf
Davenport
74 !
Miscellaneous

401

387

Osceola:
Sibley
Miscellaneous
Total

._.

77

.

..

. .

Palo Alto:
Emmetsburg....
Total

...

...

...

Pocahontas
Rolfe

_

... _,

Total
Valley Junction
Miscellaneous ._

94
43
Tama:
38 i
Tama
70
245

Polk:
.

_ ._ _

6,916
115
45

Total

7,076

Pottawattamie:
Avoca..
Council Bluffs

1,452




76

!

71
41
60

Toledo
Traer
Miscellaneous
Total

Taylor:
Bedford
Lenox
M! iscellaneou s
Total

252
122
30
148
552

Total

_ ....

265

519

Nevada
Storv Citv
Miscellaneous

538

H8
117

27
99
52
45
63

Total
64 i
42
Story:
248
112
Ames

Pocahontas:

...
'

Sioux:
Alton
Hawarden
Orange City
Rock Valley
Sioux Center

153

_> .

Total

.

Total

432

53
2 761

Shelby:
Harlan
Miscellaneous

147
162
123

78

.__„.

Plymouth:
Akron
Kingsley
Le Mars _
Remsen
Miscellaneous

2, 666

_.J

Total

151

Page:
Clarinda
Shenandoah
Miscellaneous
Total

:
!

Total

207

Montgomery:

j of r e t u r n s

Pottawattamie—Continued.
Oakland
Walnut
Miscellaneous

133
16
58 i

„_

i Number

County and city

_

333

21
37
116

290

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
IOWA—Continued
Number
'• of returns

County and city
Union:
Afton
Creston . . .
Miscellaneous
Total

!

.

Van Bur en:
Farminston
Keosaiuiua
Milton

18
309
17
344

„

'
i

Total

10
16
7
36
69

Wapello:
Edd-vville
Eldon
Ottumwa
Miscellaneous

:

20
61
875
17
973

Warren:
Indianola

115

Total

149

Washington:
Brighton
Washington
M iscellaneous

6
178
124

Total

308

Wavne:
Allerton
Corydon . . .
Humeston
Seymour
Miscellaneous

10
36
15
15
8

Total .

84

.

Number
of returns

County and city
Webster:
Dayton
Fort Dodge...
Gowrie
Lehigh
Otho
M! iscellaneous
Total

15

1,225
35
18
7
78

1,378

Winnebago:
Forest City
Lake Mills
Miscellaneous....

_.

56

24
44
124

Total
Winneshiek:
Calmar
Decorah
Miscellaneous
Total

22
128
80

230

Woodbury:
Gorrectionville
Sioux City
Miscellaneous
Total

41
2,916
178
3,135

Worth:
Manly
Northwood
Miscellaneous
Total
Wright:
Belmond
Clarion
Dows
Eagle Grove
Miscellaneous
Total
State total

;

51
25
24
100
60

155
40
140
60
455

50,379

KANSAS
Allen:
Humboldt
lola

La Harpe
Miscellaneous.
Total

Barber:
Kiowa
Medicine Lodge..
Miscellaneous

55
25
68

62

Total

148

309

Anderson:
Garnett
Miscellaneous.
Total

86
153

92

_
_

190

Atchison:
Atchison.
Miscellaneous.

499
47

Total




Barton:
Ellin wood
Great Bend
Hoisington
Miscellaneous
Total

..

Bourbon:
Fort Scott
...
Miscellaneous....
Total

71
246
134
• 157
608
272
26
298

291

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, toivnships and post offices, calendar year

1925—Continued

KANSAS—Continued
County and city
Brown:
Hiawatha
Horton..
Miscellaneous

___

i Number
I of returns

118
93
79

Total
Butler:
Augusta
Douglas
El Dorado
Miscellaneous

152
37
543
366

24

Total

129

__

Cheyenne: Miscellaneous

194
123
103
63
27
42

552
169

_.

519
47
95

Total .

142

Total

Douglas:
Baldwin City..
Lawrence
Miscellaneous.-

Total.

Total.
144

Miscellaneous
_

Cloud:
Clyde—.
_
_
Concordia
Miscellaneous
Total
_...
Coffey:
Burlington
Miscellaneous
Total
Comanche:
Coldwater
Protection
Miscellaneous.—
Total

26
144
64

234

195
162
27
135

Doniphan:
Troy
Miscellaneous..

Edwards:
Kinsley...
Miscellaneous. _

Miscellaneous

Total

4
259

149

Dickinson:
Abilene
Herington..
Solomon,
Miscellaneous..

Total

Clark:
Ashland

Clay:
Clay Center.

32
76
26
24
44
103

1,417

Total
130

Chautauqua:
Cedarvale
Sedan
Miscellaneous

Total

Number
of returns

Decatur:
Oberlin
Miscellaneous..

Chase:
Cottonwood Falls
Miscellaneous

Cherokee:
Baxter Springs
Columbus
Galena
Scammon
Weir
Miscellaneous

Crawford:
Arcadia
Arma
Cherokee
Franklin
Frontenac
Girard
Mulberry
Pittsburg
Radley
Miscellaneous..
Total

Total

Total

County and city

35
416
26

477
116
128

244

Elk:
Howard
Miscellaneous..
Total.

120

Ellis:
Ellis
Hays....
Miscellaneous..

176
25

52
68

Total.

297

Ellsworth:
Ellsworth
Wilson
Miscellaneous..

116
44
152

Total .

312

Finney:
Garden City...
Miscellaneous..

128
19

Total-

Cowley:
Arkansas City
Winfield
Miscellaneous
Total




147

Ford:
Dodge City....
Miscellaneous-

241
195

Total.

436

292

STATISTICS OF INCOME

TABLE

17.—Individual

returns by Slates and Territories—Number

of returns

distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

K AN S A S—Continued
County and city

Number
of returns

Franklin:
Ottawa..
Miscellaneous

180
50

Total

230

Geary:
Fort Riley
Junction City
Miscellaneous

25
206
53

Total

284

Gove: Miscellaneous
Graham: Miscellaneous....
Grant: Miscellaneous
,
Gray: Miscellaneous
Greeley: Miscellaneous

Total

503

30

Total

163

Harvey:
Halstead
Newton
Miscellaneous

398
42

37
120

Jefferson:
Valley Falls
87

Total
Kearny: Miscellaneous




McPherson:
Lindsborg
McPherson
Miscellaneous..
Marion:
Florence
Hillsboro
Marion
Peabody
Miscellaneous..

96

Total-

99
162
261

Marshall:
Blue Rapids...
Frankfort
Marys ville
Miscellaneous..

27

Total.

Miscellaneous

Miscellaneous

TotaL.

Total-

Total—

Total

Total .
Linn:
La Cygne
Pleasanton
Miscellaneous..

Lyon:
Emporia
Miscellaneous
Total.

Haskell: Miscellaneous
Hodgeman: Miscellaneous
Jackson:
Holton

Johnson:
Olathe

Total .

Logan: Miscellaneous..

Total.-

Jewell:
Mankato

Lane: Miscellaneous
Leaven worth:
Fort Leavenworth
Leavenworth
National Military HomeMiscellaneous

Lincoln:
Lincoln
Miscellaneous..

Harper:
Anthony
Harper
Miscellaneous

Miscellaneous

Total .
Labette:
Chetopa

Total _

Hamilton:
Syracuse
Miscellaneous

Total.

Total .
Kiowa:
Greensburg
Miscellaneous..

Oswego

255
248

Miscellaneous

Kingman:
Kingman
Miscellaneous..

Parsons
Miscellaneous..

Greenwood:
Eureka
Miscellaneous

Total

County and city

Number
of returns

STATISTICS OF INCOME

293

TABLE 17.—Individual returns by Stales and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
KANSAS—Continued
County and city

Number
of returns

Meade: Miscellaneous.
Miami:
Osawatomie
Paola
Miscellaneous

County and city
Pawnee:
Larned.

102
115
23

_

Total .

240

Mitchell:
Beloit
Miscellaneous..

104
34

Total.

138

Montgomery:
Caney
Cherry vale
Coney ville
IndependenceMiscellaneous..

85
117
396
498
145

MiscellaneousTotal.
Phillips:
Phillipsburg...
Miscellaneous..
Total

1,241

Morris:
Council Grove.
Miscellaneous. .

190
54
56
110

Pottawatomie:
St. Marys
!
Wamego
Miscellaneous..
i
|
Total.
|
| Pratt:
i
Pratt..
—
Miscellaneous.

218

212

Rawlins: Miscellaneous.,

Total.

161

Morton:
Elkhart.
Miscellaneous..

27

Total.

33

Nemaha:
Sabetha..
Seneca
Miscellaneous..

131
42
63

45
162
11

142
70

203

Reno:
Hutchinson
Nickerson
Miscellaneous

11
97

Total-

Total.

236

Neosho:
Chanute
Erie
Miscellaneous..

302
19
29

Total__

350

776

Republic:
Belleville
Miscellaneous..

76
104

Total.

180

Rice:
Lyons
Sterling
Miscellaneous..

102
82
107
291

Riley:
Manhattan
Miscellaneous-

316
89

405

Rooks:
Plain ville
Stockton
Miscellaneous..

Total.
Osage:
Burlingame
Osage City
Miscellaneous,.

Total.

Total.

Ness: Miscellaneous..
Norton:
Norton
Miscellaneous

22
32
51

Total

105

Rush: Miscellaneous-

Total
Osborne:
Downs
Osborne
Miscellaneous..

Russell:
Russell
Miscellaneous..

97
94

Total.

Total.
Ottawa:
Minneapolis. _.
Miscellaneous-

191

Salina:
Salina

Total.

123

MiscellaneousTotal




104

Total

Total.

36474—27-

Number
of returns

-20

555
81

636

294

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number oj returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

KANSAS—Continued
County and city-

Number
of returns

County and city
Sumner—Continued.
Wellington
M iscellaneous

Scott:
Scott City
Miscellaneous..
Total .

Total.

Number
of returns

219
104
443

Sedgwick:
Wichita...
Miscellaneous...

Thomas:
Colby
Miscellaneous- _

129

Total _

Total _

228

Seward:
Liberal
Miscellaneous..

Trego:
Wakeeney
Miscellaneous..

48
21

Total.

69

Total .
Shawnee:
OaklandTopeka
Miscellaneous-

5
2,096
293

Total.

2,394

Sheridan: Miscellaneous.
Sherman:
Qoodland.
Miscellaneous
Total..

Wabaunsee: Miscellaneous...
Wallace: Miscellaneous
Washington:
Washington
Miscellaneous..

33
122

Total.

155

66

Wichita: Miscellaneous.
123
33
156

Total

119

Stafford:
St. John
Stafford
Miscellaneous

82
81
65

Total

228

Wilson:
Altoona
Fredonia
Neodesha
M iscellaneous

8
99
104

54
65

COCO

Smith:
Smith Center
Miscellaneous

Stanton: Miscellaneous
Stevens: Miscellaneous.-

95
41

Total .

247

Woodson:
Yates Center...
Miscellaneous..

37
27

Total.

64

Wyandotte:
Bonner Springs.
Rosedale.
Kansas City
M iscellaneous...

Sumner:
CaldwelL
_
Conway Springs.
Mulvane...

Total .
State total .

42
26
2,591
306
2,965
34,284

KENTUCKY
Barren:
Glasgow
Miscellaneous..

Adair:
Columbia
Miscellaneous..

Total

Total
Allen: Scottsville.

21

34

17

240
120
34

Total__

TotaL.




108

Bell:
Middlesboro
Pineville
Miscellaneous.

Anderson:
Lawrenceburg..
Miscellaneous..

Ballard: Miscellaneous..

Bath: Miscellaneous.

97
11

394

Boone: Miscellaneous..

63

STATISTICS OF INCOME

295

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
KENTUCKY—Continued
Number
of returns

County and city

17
400
16

Total

433

Boyd:
Ashland
Catlettsburg...
Miscellaneous..

980
75
11

Total.

1,076

Boyle:
Danville
Miscellaneous..

325
9
334

Total
Bracken:
Augusta.
Miscellaneous.

35
42!)

Clark:
Winchester
Miscellaneous..
Total
Clay: Miscellaneous.
Clinton

16
0

Crittenden:
Marion
Miscellaneous..
31
1

Daviess:
Owensboro. _
Miscellaneous
Total _

Total-

48

Breckinridge:
Cloverport
Miscellaneous..

Edmonson: Miscellaneous.
Elliott: Miscellaneous

49

Bullitt: Miscellaneous.
Butler: Miscellaneous..
Caldwell:
Princeton
Miscellaneous _

Estill:
Irvine.
_
Ravenna
Miscellaneous

91
14

Total.

Total _

168

Total. _ . . . . . .

Fayette:
Lexington
Miscellaneous.

2.340

Total.-

120
15

2,345

Fleming:
Flemingsburg.
Miscellaneous.

Galloway:
Murray
Miscellaneous
TotaL

34

Total-.

3,233
11

Carroll:
Carrollton
Miscellaneous

65
14
79

Carter:
Olive Hill
Miscellaneous

20
33

Total

53

41

Floyd:
Prestonsburg..
W ay land
.
Weeksbury
Miscellaneous..

30
17
173

Total-

34C
320
680
1,880
13

Carlisle: Miscellaneous




Total.

Total

Breathitt:
Jackson
Miscellaneous..

Total.-

Christian:
Hopkins ville...
Miscellaneous..

Cumberland: Miscellaneous

Total--

Total--

Number
of returns

Casey: Miscellaneous

Bourbon:
Millersburg .
Paris
Miscellaneous..

Campbell:
Bellevue
Dayton
_
Fort Thomas
Newport
_
Miscellaneous....

County and city

236

Franklin:
Frankfort
Miscellaneous..
Total
Fulton:
Fulton
Hickman
Miscellaneous..
Total.Gallatin: Miscellaneous.

387
120

75
104
299
21

296

STATISTICS OF INCOME

TABLE 17.—Individual returns by Siates and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
192-5—Continued
•
KENTUCKY—Continued
Number
of returns

County and city

Jefferson:
Louisville
Miscellaneous..

TotaLG r a n t : Miscellaneous..

46

Graves:
Mayfield

200
13

Miscellaneous

213

Total
G r a y son:
Lietchfield

14,400

Jessamine:
Nicholasville...
Miscellaneous..

110
17

Total.

127

Johnson:
Paints ville
Van Lear
Miscellaneous..

20
15

Total.
38

Miscell aneous
Total
Green: Miscellaneous
Greenup:
Greenup
Russell
Miscellaneous

_

._

21
200
47

115

Kenton:
Covington
Ludlow
Miscellaneous..

3,040
300
18

Total

3,358

Knott: Miscellaneous.

12

Knox:
Barbourville
Miscellaneous

Total
Hancock: Miscellaneous

_

44
14

.,

Total

Miscellaneous.
175
199

Total
_

Miscellaneous

154
17

Total..

58

Larue:
Hodgenville
Miscellaneous

H a r d in:
El izabet htown

22
3

Total

25

Laurel:
London
Miscellaneous

' 33
4

Total

37

Lawrence:
Louisa
Miscellaneous

Harrison:
Cynthiana

Total

Miscellaneous
525
14

Total
H a r t : Miscellaneous..
Henderson:
Henderson
Miscellaneous.
Total..
Henry:
Eminence
Miscellaneous.
Total
Hick m a n :
Clinton
Miscellaneous
Total
Hopkins:
Dawson Springs
Earlington
._
Madisonville
Mortons Gap
Miscellaneous
Total
Jackson: Miscellaneous

14,275
125

Total.

Oarrard:
Lancaster
Miscellaneous...

Harlan:
Harlan.

Number
of returns

County and city

539
_
_

.




_

_
27
47
230
6
29
339

___

19
11

Total

30

._

Letcher:
Jenkins
Miscellaneous..
Lewis:
Vanceburg
Miscellaneous

58
20
78

.

.

2
43
106

Total
_

_

Lee:
Beattyville . .
Miscellaneous
Leslie: Miscellaneous

64

_

149

_.

16
11

Total

27

Lincoln:
Stanford
Miscellaneous

47
20

Total

67

STATISTICS OF INCOME

29

TABLE 17.—Individual returns by States and Territories—Number of returns
disiributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
KENTUCKY—Continued
County and city

Number
of returns

County and city
Nicholas:
Carlisle
Miscellaneous.

Livingston: Miscellaneous,
Logan:
Russellville
Miscellaneous

Total

Total
Lyon:
Eddyville
Miscellaneous

j Number
of returns

Ohio: Miscellaneous.

118

_.

Total
McCracken: Paducah
McCreary: Miscellaneous..

Oldham:
La Grange.
Miscellaneous
20 i
Total.
Owen: Miscellaneous
Owsley: Miscellaneous..
Pendleton:
Falmouth
Miscellaneous

906
25

McLean:
Liyermore...

Total.

M iscellaneous

Madison:
Berea
Richmond..
Miscellaneous...
Total..

48
280

Total.

30

i

Marion:
Lebanon
85

Miscellaneous
Total-Meade: Miscellaneous
Menifee: Miscellaneous
Mercer:
Harrodsburg
Miscellaneous
Total
Metcalfe: Miscellaneous--.
Monroe: Miscellaneous
Montgomery: Mt. Sterling
Morgan: Miscellaneous
Muhlenberg:
Central City
Drakesboro-Greenville
Miscellaneous
Total__




Total__

381

11
150

Total. _
252
12

Robertson: Miscellaneous..
Rockcastle: Miscellaneous.
Rowan: Miscellaneous
Russell: Miscellaneous

264
12
1

Scott:
Georgetown
Miscellaneous..

145

Total.

;
160 1 Shelby:
i!

Shelbyville.....
Miscellaneous..
Total .

236
14

10

Simpson:
Franklin
Miscellaneous.

I

Total..

81 !
22 : j Spencer: Miscellaneous..

| Taylor: Campbellsville..
! Todd:
!
Elkton
Miscellaneous

Nelson:
Bardstown
Miscellaneous
Total.

145
228

Pulaski:
Burnside
Somerset
Miscellaneous..

Marshall: Miscellaneous . . .
Mason:
Maysville

313

] Powell: Miscellaneous..

Total
Martin: Miscellaneous

240
73

Pike:
Hellier
Pikeville
Miscellaneous..

337

Magoffin: Miscellaneous...

Miscellaneous

42

Perry:
Hazard
Miscellaneous..

Total

108

Total -

28
U

298

STATISTICS OF INCOME

TABLE 17.—-Individual returns by Stales and Territories—Number of returns
distributed by couniies, and by dries, townships and post offices, calendar year
1925—Continued
KENTUCKY—Continued
County and city

Number j
of returns |

\Y arren:
Bowling Green..
Miscellaneous...
Total
W ashingt on: Spri ngfield.

Number
of returns

Webster:
Providence
Sebree
Miscellaneous.

Trigg: Miscellaneous
Triinble: Miscellaneous.
Vnion:
Morganfield
Sturgis
Uniontown
-Miscellaneous
Total _

County and city

51
4
21

Total.
127

76

Whitley:
Corbin
Williamsburg..
Miscellaneous _

145
56
19

Total..

220

362
20

Wolfe: Miscellaneous.
382
47

Woodford:
Versailles
Miscellaneous

Wayne:
Monti cello
Miscellaneous
Total.

Total.
State total .

13
165
44
209

37,315

LOUISIANA
Acadia:
Crowley
Rayne
Miscellaneous..

217
101
159

Total

Bossier:
Bossier
Miscellaneous..

180

116

Assumption:
Al be marie
Napoleonville.
Miscellaneous.
Total.

94

Avoyelles:
Bunkie
Marksville
Miscellaneous..
Total.

Total




179

Caddo:
Cedar Grove...
Oil City
Shreveport
Vivian
Miscellaneous..
Total
Calcasieu:
DeQuincy
Lake Charles..
Sulphur
Vinton
Westlake.
Miscellaneous..
Total

50
49
4,346
61
825
5,331
83
724
51
81
14
1,042

Caldwell: Miscellaneous.
Cameron: Miscellaneous..
148

Beaureguard:
Bon Ami
DeRidder
Longville
Ludington
Merry ville
Miscellaneous..

38
141

Total.

Ascension:
Dqnaldsonville.
M iscell a neous...
Total.

75

Total .

Allen:
Elizabeth
Kinder
Oakdale
Miscellaneous.
Total.

Bienvilie:
Arcadia
Miscellaneous.

7
142
13
9
21
13
205

78
2

Catahoula:
Jonesville-.
Miscellaneous
Total.

10
19

Claiborne:
Hay nes ville
Homer
Miscellaneous..
Total

29
235
188
66
489

STATISTICS OF INCOME

299

TABLE 17.—Individual returns by Slates and Territories—Number of returns
distributed by counties^ and by cities, toivnships and post offices, calendar year

1925—Continued

LOUISIANA—Continued
County and city
Concordia:
Ferriday..
Vidalia
Miscellaneous

Number
of returns

County and city
Jefferson Davis:
Jennings
Lake Arthur
Welsh..
|
Miscellaneous

116
19
72
52

57
33 I
29

Total

119

DeSoto:
Mansfield
Miscellaneous

154
114

Total

Number
of returns

Total

,

East Baton Rouge:
Baton Rouge
Miscellaneous
Total

268

Total...

159

East Feliciana:
Jackson.
Miscellaneous

13
42

Total.

55

Evangeline:
Ville Platte
Miscellaneous

38
43

Total

81

Franklin:
Winnsboro.
Miscellaneous

72
84

Total

156

Grant:
Colfax..
Miscellaneous

37
42

Total

79

Iberia:
Jeanerette
New Iberia
Miscellaneous

83
162
31

Total

276

Jackson:
Eros
Miscellaneous...
Total
Jefferson:
Gretna
Kenner.
McDonoghville.
Westwego
Miscellaneous...
Total




Total

473

La Fourche:
Thibodaux
Miscellaneous

150
99
249

1,840
129
30

Total

368
105

Total

1,593
247

East Carroll:
Lake Providence.
Miscellaneous

Iberville:
Bayou Goula
Plaque mine
White Castle
Miscellaneous...

259

Lafayette:
Lafayette
Miscellaneous

15
128
23
27
193
11
33

La Salle: Miscellaneous. _

107

Lincoln:
Ruston
Miscellaneous

169
26

Total

195

Livingston: Miscellaneous

41

Madison:
Tallulah
Miscellaneous

100
25

Total

125

Morehouse:
Bastrop
Miscellaneous

130
75

Total

905

Natchitochcs:
Natchitoches—
Miscellaneous
Total

132
92
224

Orleans:
New Orleans
Miscellaneous

19,163
1,000

Total

20,163

Ouachita:
M^onroe
West Monroe
Miscellaneous
Total
Plaquemine: Miscellaneous
Pointe Coupee:
New Roads
Miscellaneous

1 024
66
228
1,318
56
33
82

Total

115

187
41
45
20
190

Rapides:
Alexandria...
Boyce
Glenmora
Lecompte
Pineville
Miscellaneous

880
34
39
48
43
331

483

Total

44

1,375

300

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

LOUISIANA—Continued
Number
of returns

County and city
Red River: Miscellaneous

_

County and city

Number
of returns

96

St. Tammany—Continued.
Slidell
Miscellaneous

57
21

f

Richland:
Alto
Rayville
Miscellaneous

7
70
55

Total

132

Sabine:
Fisher
Peason
Miscellaneous

15
9
51

_

75

_

72
113
7

St. James:
Lutcher
Miscellaneous

37
77

Total

114

St. John the Baptist:
Garyville
Miscellaneous
Total.

26
60

47
224
20
98

Total.

389

Total

Tangipahoa:
Amite
Hammond
Independence
Kentwood
Miscellaneous

_

-

36
181
8
17
81

_

36

80

St. Mary:
Berwick
Franklin
Morgan City._
Patterson
Miscellaneous..

17
117
111
47
39

Total.

331

St. Tammany:
Covington
Madisonville..
Mandeville...

323

Tensas: Miscellaneous

__

98

Terrebonne:
Houma
Miscellaneous

127
36

Total

163

Union: Miscellaneous
Vermillion:
Abbeville
Gueydan
Miscellaneous

56

-.

__

Total

86

St. Landry:
Eunice
Opelousas
Washington
Miscellaneous
St. Martin:
Breaux Bridge..
St. Martinville..
Miscellaneous. _.

186

Total

Total
St. Bernard: Miscellaneous
St. Charles: Miscellaneous
St. Helena: Miscellaneous

Total

Vernon:
Fullerton.
Leesville.
Miscellaneous

184

_

28
99
95

222

Total
Washington:
Bogalusa
Miscellaneous
Total...
Webster:
Minden
Miscellaneous

217
33

_
_

Total
West Baton Rouge: Miscellaneous.
West Carroll: Miscellaneous
West Feliciana: Miscellaneous
Winn:
Winnfield.
Miscellaneous
Total.
State total

97
35
52

250
197
119
316

60
33
43

97
40, 695

MAINE
Androscoggin:
Auburn
East Livermore.
Lewiston
Lisbon
Mechanic Falls.
Poland
Turner
Webster
Miscellaneous...
Total




612
108
918
152
56
16
9
27
10

Aroostook:
Ashland
Caribou
Eagle Lake...
Easton..
Fort Fairfield
Fort Kent
French ville._
Grand I s l e . . .
Houlton
Island Falls..
Limestone
Littleton

18
90
4
2
96
40
5
1
153
12
9
1

301

STATISTICS OP INCOME

TABLE 17.—Individual returns by Stales and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
MAINE—Continued
Number
of returns

County and city
Aroostook—Continued.
Madawaska
Mapleton
Mars Hill
Monticello
Oakfield
Presque Isle
Sherman
Stockholm
St. Francis
Van Buren
Wallagrass
Washburn
Miscell aneous

4
4
27
12
9
180
6
8
1
30
3
4
29

Total

748

_ __
_ _

Total

42
324
9
72
3
54
45
36
5
9
4 428
21
468
15
252
49
34
54
5,920

Franklin:
Farmington
Jay
Phillips
Rangeley
Wilton
Miscellaneous

115
47
15
50
74
131

Total

432

Hancock:
Bar Harbor
Blue Hill
Brooks ville
Bucksport
Deer Isle
Ellsworth
Gouldsboro
Mount Desert
Stonington
Tremont
Miscellaneous

175
14
2
33
5
97
6
58
18
8
126

Total

542




Kennebec—Continued.
Winthrop
Miscellaneous

__

Total
Knox:
Camden
Rockland
Rockport
St George
Thomaston
Union
Vinalhaven
Warren
Miscellaneous

126
315
27
16
72
9
36
19
38

__ _
.
.

_

_
_

538
2
3
5
25
224
54
7
63
29
738
10

658

Lincoln:
Boothbay
Boothbay Harbor..
Bristol
Waldoboro
Wiscasset. __
Miscellaneous

9
45
10
36
22
120

_-

Total

242

Oxford:
Bethel .
Dixfield
Fryeburg
Mexico _
Norway
Oxford
Paris
Rumford
Miscellaneous

_
_

__

_
_
___

-

__ _

-

_____

_

___

Piscataquis:
Brown ville
Dover-Foxcroft _
Greenville
Guilford
Milo
Monson
Sangerville._
Miscellaneous

1,323
120
18
54
72
7
17
73
8
225
36
157
80
2
18
48
2,258

_

_

TotalSagadahoc:
Bath
Bowdoinham_

65
24
41
72
71
19
89
396
23
800

Total
Penobscot:
Bangor
Brewer
Corinna
_
Dexter
East Millinocket__
Enfield
Hsmpden
Lincoln
Milford
Millinocket
Newport
Old Town _ _
Orono
Orrington
Patten
Miscellaneous
Total-

66
62
1,826

Total

Cumberland:
Bridston
Brunswick
Cape Cottage
Cumberland
Falmouth
Freeport
Gorham
Gray
HarpswTell
New Gloucester
Portland
Scarborough
South Portland
Standish
Westbrook
Windham
Yarmouth
Miscellaneous

Kennebec:
Augusta
Benton
Chelsea
China
Clinton
Gardiner
Hallowell
Monmouth
Oakland
Vassalboro
Waterville
Winslow

Number
of returns

County and city

-

25
90
54
45
60
21
16
40
351

_

261
17

302

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continu ed
MAINE—Continued
County and city

Number
of returns

S agad ahoc— C ontinued.
Richmond
Topsham
Miscellaneous
Total.
Somerset:
Anson__
Bingham
Fairfield
Hartland
Madison
Norridgewock..
Pittsfield
Skowhegan
Solon
Miscellaneous..

38
33
87
15
92
12
81
180
5
32

Total.

575

Waldo:
Belfast
-I.
Searsport
Stockton Springs..
Winterport
Miscellaneous

198
20
3
12
18

Total-

251

Washington:
Bailey ville
Calais
Cherryfield.-.
Danforth
East Machias.
Eastport.

54
111
11
19
9
99

County and city
Washington—Continued.
Harrington
.Fonesport
Lubec._
Machias-Machiasport
Millbridge
_
Pembroke._
Perry..
Miscellaneous

Total _

Number
of returns

9
12
41
36
4
12
2
1
513

York:
Berwick-.
Biddeford
Buxton
Eliot.
Hollis.
Kennebunk
Kennebunkport..
Kittery
Lebanon
North Berwick. .
Old Orchard
Parsonsfield
Saco__
Sanford
South Berwick...
Wells
York....
Miscellaneous

37
412
22
19
7
115
54
135
9
47
65
17
252
576
63
50
103
23

Total

2,006

State total _

19,444

MARYLAND
Allegany:
Cumberland. _.
Frostburg
Lonaconing
Mount Savage..
Westernport
Miscellaneous..
Total-

2,155

Anne Arundel:
Annapolis
Miscellaneous..
Total.

1,210

City of Baltimore
Baltimore:
Catonsville
Powson.
Miscellaneous
Total

1,700
135
75
55
65
125

750
460

38, 315
610
350
1,550
2,510

Calvert: Miscellaneous-

40

Caroline:
Denton
Federalsburg...
Miscellaneous..
Total.

50
40
90




~180

Carroll:
Union Bridge..
Westminster...
Miscellaneous..

55
250
195

Total .

500

Cecil:
Elkton.
North East
Port Deposit...
Miscellaneous..

150
30
55
240

Total.

475

Charles: Miscellaneous.

130

Dorchester:
Cambridge
Hurlock
Miscellaneous

250
20
45

._

Total.

315

Frederick:
Brunswick
Frederick
Thurmont
Miscellaneous..

135
610
35
220

Total.

1,000

303

STATISTICS OF INCOME

TABLE 17.—Individual returns by Slates and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
MARYLAND—Continued
Number
of returns

County and city
Garrett:
Kitzmiller
Oakland
....
Miscellaneous...

Number
of returns

County and city
St. Marys: Miscellaneous..

Total

140

Harford:
Aberdeen
Belair
Havre de Grace.
Miscellaneous. -.

85

Somerset:
Crisfield.
Miscellaneous
Total.

120
110
175
240

645
150
140

215
25
55

Total

Total..
Howard:
Ellicott City—.
Miscellaneous...

Talbot:
Easton.
St. Michaels
Miscellaneous

295

290

Kent:
Chestertown
Miscellaneous...

130
95

Total. __
Montgomery:
Rockville
Takoma Park...
M iscellaneous. -.

205
920
1,050

Total.__

25
1 205
70
200

Total.

Total.

Washington:
Boonsboro _
Hagerstown
Williamsport
Miscellaneous

1 500

Wicomico:
Salisbury
Miscellaneous

2,175

345
35

Total

Prince George:
Capitol Heights.
Hyattsville
Laurel
Mount Rainier..
Miscellaneous. -.

310
150
175
630

Worcester:
Berlin..
Pocomoke City.
Snow Hill.—
Miscellaneous

50
50

Total

Total.

230

1,295

Miscellaneous for the State
Foreign.
From other districts

Queen Anne:
Centerville
Miscellaneous...

5,160
6,602
—»

State total.

Total..

66,152

MASSACHUSETTS
Barnstable:
Barnstable
Bourne
Chatham
Dennis
Falmouth
Harwich__ ___
Orleans
Provincetown...
Sandwich
Yarmouth

._

44
22
49
50
83
48
34
128
70
57

._

.__

Total
Berkshire:
Adams
. .
Cheshire
Clarksburg
Dalton
Great Barrington
Hinsdale
Lanesborough
_
Lee
Lenox
New Marlborough...




585

...,

__
_-

297
43
31
170
148
31
11
130
84
11

Berkshire—Continued.
North Adams
Pittsfield.
Sheffield
Stockbridge
West Stockbridge
Williamstown

963
2,573
43
32
32
107

Total

Bristol:
Acushnet...
Attleboro
_
Dartmouth
Dighton
Easton..
Fairhaven
_
Fall River
Freetown
Mansfield
New Bedford
North Attleboro
Norton
Raynham
Rehoboth

4,706

_
_.
_

_

._
._

67
1,361
163
19
87
340
4,023
20
817
5,149
968
84
31
34

304

STATISTICS OF INCOME

TABLE 17.—Individual

returns by States and Territories—Number

oj returns

distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
MASSACHUSETTS—Continued
County and city

B rist ol—C ontinued.
Seekonk
Somerset
Swansea
Taunton
Westport..
Total.
Dukes:
Edgar town..
Oak Bluffs..
Tisbury
Total Essex:
Amesbury
Andover
Beverly
Danvers
Essex
Georgetown
Gloucester
Groveland
Hamilton
Haverhill
Ipswich
Lawrence
Lynn
LynnfieldManchester
Marblehead
Merrimac
MethuenMiddleton
Nahant
Newbury
Newburyport...
North Andover.
Peabody
Rockport
Rowley
Salem
Salisbury
Saugus
Swampscott
Wenham
West Newbury.
Total .
Franklin:
Buckland-..
Golrain
Deerfield
Erving
Greenfield—
Montague.__
Northfield..
Orange
Shelburne.. .
Sunderland.
Whately....
Total
Hampden:
Agawam.._
Chester
Chicopee..
East Longmeadow.
Holyoke.
Longmeadow
' Ludlow
Monson
Palmer...




Number |
of returns

44
49
43
1,270
14,618

County and city
Hampden—Continued.
Russell
Southwick
Springfield
Westfield
West Springfield
Wilbraham
Total .

44 Hampshire:
Amherst
9
Belchertown..
23 !
Easthampton..
Hadley
76
Hatfield
Huntington
Northampton.
513
South Hadley-.
672
Ware
1,442
Williamsburg..
663
74
Total .
58
910 Middlesex:
64
Acton_
106
Arlington
3,011
Ashland
275
Ayer
3,965
Bedford
6,964
Belmont
23
Billerica.
177
Cambridge
69
Chelmsford
84
Concord
812
Dracut
43
Everett
115
Framingham...
58
Groton
793
Holliston
._
456
Hopkinton
1,483
Hudson..
127
Lexington
36
Lincoln
2,745
Littleton
43
Lowell
197
Maiden798
Marlborough....
43
Maynard58
Medford
Melrose
26,877 j
Natick.
Newton
North Reading..
65
Pepperell
56
Reading.
_.
83
Sherborn....
51
Shirley
1.175
Somerville
137
Stoneham
50
Stow
192
Sudbury
128
Tewksbury
18
Townsend
28
Tyngsborough. _
Wakefield
1,983
Waltham
Watertown
Wayland...
85
Westboro
60
Westford...
1,430
Westqn_._
171
Wilmington
3,213
Winchester
256
Woburn
581
155
Total.
234

Number
of returns

45
50
8,817
681
596
16,462
224
89
384
47
176
272
297
40
1,668
137
1,718
85
305
64
1,038
321
6,248
139
511
85
1,776
1,076
97
156
65
433
512
44
55
5,577
2,618
762
310
2,808
1,876
511
4, 609
39
127
635
59
72
6,158
40
10
94
40
25
682
2,037
232
82
40
299
194
82
1,105
1,076
47,076

STATISTICS OF INCOME

305

TABLE 17,—Individual returns by Siaws and Terriiories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1.925—Continued

MASSACHUSETTS—Continued
County and city
Nantucket: Nan tucket.
Norfolk:
Avon
Bellingham..
Braintree
Brookline
Canton
Cohasset
Dedham
Foxborough..
Franklin
Holbrook
Medfield
Medway
Millis.
Milton..
Needham
Norfolk
Norwood
Plainville
Quincy Randolph
Sharon.
Stoughton...
Walpole
Wellesley
Westwood...
Weymouth..
Wrentham...
TotalPly mouth:
Abington
Bridgewater
Brockton
Duxbury
East Bridgewater..
Hanover
Hanson
,
Hingham
Hull
Kingston
Lakeville
Marion
Marshfield
Mattapoisett.
Middleborough
Norwell
Pembroke
Plymouth
Rochester
Rqckland.
Scituate
Wareham
West Bridgewater..
Whitman
Total.

| Number
I of returns
96

County and city
Suffolk:
Boston
Chelsea...
Revere
Winthrop.

927
i, 048
Total.
180
218 Worcester:
Ashburnham
810
Athol
157 i
Auburn
406
157
Barre
Blackstone
63
Brookfleld
139
Carlton
89
Clinton
852
Douglas
498
109
Dudley
322
Fitchburg
Gardner
Grafton
>,712
Hard wick
247
Harvard
162 \
389 i
Holden
291
Hopedale
841 |
Hubbardston
Lancaster
Leicester
., 097 I
Leominster
93 !
Lunenburg
Milford
17,061 ij
Millbury...
Millville
403
Northboro.
Northbridge
North Brookfield.
87
Oxford
104
Rutland
129
Shrewsbury
64
Southboro
403
Southbridge
64
Spencer
156
Sterling
13
Sturbridge
58
Sutton
36
Templeton
58
Upton
514
Uxbridge
36
Warren
9
Webster
639
West Boylston,,..
8
West Brookfield325
Westminster
126
Winchendon
183
Worcester
84
503

Total
State total..

9,494

Number
of returns

51,655
1,843
1,416
1,709
56, 623
63
478
106
92
108
67
41
552
84
87
1,899
705
136
9
46
96
165
4
86
74
892
43
2,879
266
126
35
96
84
91
36
148
77
657
216
27
22
37
36
43
198
212
794
62
22
27
266
11,915
24,205
221, 530

MICHIGAN

Alger:
Munising
Miscellaneous

Allegan:
Allegan
Otsego
Plainwell
Miscellaneous.

Total

Total

Alcona: Miscellaneous




150
100
170
500

306

STATISTICS OF INCOME

TABLE 17.—Individual

returns by States and Territories—Number

of returns

distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
MICHIGAN—Continued

Alpena:
Alpena
Miscellaneous..

437
7

Total

j

444

Antrim:
Mancelona
M iscellaneous

60
60

Total.

120

Arenac: Miscellaneous
Baraga:
L'Anse _
Miscellaneous
Total

65

._

225
75
300

Barry:
Hastings .
Nashville
Miscellaneous

150
30
90

Total

270

Bay:
Bay City
Essex ville
Miscellaneous. _

1,402
36
59

Total

1,497

Benzie:
Frankfort
Miscellaneous-..
Total

75
50
125

Berrien:
Benton Harbor
Buchanan.
_
Niles
St. Joseph
Three O a k s . . .

Watervliet
Miscellaneous
Total.
Branch:
Bronson
Cold water
Quincy
Union City. _ _ _
Miscellaneous
Total.
Calhoun:
Albion
Battle Creek...
Homer__
Marshall
Miscellaneous..
Total.
Cass:
Cassopolis
Dqwagiac
MiscellaneousTotal




. . . .
..

775
150
475
450
75
75
400
2,400
40
203
30
33
5
311
281
1,975
40
166
34
2,496
75
250
50
375

Charlevoix:
Boyne City..
Charlevoix...
East Jordan..

100
75
75

Total

250

Cheboygan:
Cheboygan
Miscellaneous..
Total.
Chippewa:
Sault Ste. MarieMiscellaneous
Total.
Clare:
Clare._.
Miscellaneous..
Total.
Clinton:
Ovid....
St. John
Miscellaneous..
Total
Crawford:
Grayling-.
Miscellaneous..
Total.
Delta:
Escanaba.
GladstoneMiscellaneous..
Total.
Dickinson:
Iron Mountain..
Norway
Miscellaneous...
Total .
Eaton:
Bellevue
Charlotte
Eaton Rapids..
Grand Ledge-.
Miscellaneous..

136
43
179
450
50
500
46
16

26
121
63
210
65
71
525
150
125

1,425
225
150
1,800
30
225
100
100
70

TotalEmmet:
Harbor Springs.
Petoskey
Miscellaneous,..

525

Total.
Genesee:
Clio..
Fenton.
Flint...
Flushing
Mount Morris.
Miscellaneous..

400

Total .

75
275
50

41
102
4,424
39
51
147
4,804

STATISTICS OP INCOME

307

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
MICHIGAN—Continued
Number
of returns

County and city
Gladwin:
Glad win
Miscellaneous

_

_

47
11

County and city
Iosco—C ontinued.
Miscellaneous. .

Number
of returns

60

Total.

Total

150
675
75
175

Iron:
Caspian
Crystal Falls...
Iron River
Stambaugh
Miscellaneous..

25
100
225
75
25

Total.

450

58

Gogebic:
Bessemer
Ironwood
Wakefield
Miscellaneous

128

Total

1,075

Grand Traverse:
Traverse City
Miscellaneous...

300
30

Total

145
53

330

Gratiot:
Alma
Ithaca
St. Louis
Miscellaneous

..

Total.

200
68
52
69

Jackson:
Jackson
Miscellaneous..

2, 528
142

Total.

2,670

Kalamazoo:
Kalamazoo
Vicksburg
Miscellaneous-

3, 300
75
75

Total.

3, 450

Total

389

Hillsdale:
Hillsdale
Jonesville
Reading
Miscellaneous

200
27
19
52

.

Total

298

Houghton:
Calumet. _
Hancock
Houghton
. .
Hubbell
Lake Linden
Laurium
South Range
Miscellaneous
Total.

Isabella:
Mount PleasantMiscellaneous

225
250
225
20
75
150
10
245

...

._

Huron:
Bad Axe .
Harbor Beach
Sebewaing..
Miscellaneous
Total
Ingham:
East Lansing..
Lansing
Leslie
Mason
Williamston...
Miscellaneous..
Total.
Ionia:
Belding..
Ionia
Lake Odessa...
Portland
MiscellaneousTotal _
Iosco:
East Tawas..
Tawas City..




1,200

_ .
...

...

110
85
35
114
344

Kalkaska: Miscellaneous..
Kent:
Cedar Springs..
Grand Rapids..
Lowell
Rockford
Sparta
Miscellaneous..
Total.
Keweenaw: Miscellaneous.
Lake

198

25
20
15,374
100
100
70
160
15,824
30
0

Lapeer:
Almont
Imlay City
Lapeer
Miscellaneous..

33
50
134

Total..

305

Leelanau: Miscellaneous.

25

Lenawee:
Adrian
Blissfield
Clinton
Hudson
Morenci
Tecumseh
Miscellaneous..

495
60
41
69
44
92
75

Total-

876

Livingston:
Fowler ville
Howell
M iscellaneous..

29
170

Total..

265

308

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number oj returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
MICHIGAN—Continued
County and city

Number
of returns

Luce:
Newberry
Miscellaneous
Total..

100

Mackinac:
St. Ignace
Miscellaneous
Total__
Macomb:
Halfway...
Mount Clemens.
NewB altimore _ _
Richmond
Romeo
Roseville.
M iscellaneous
Total
Manistee:
Manistee
Miscellaneous
Total-Marquette:
Ishpeming
Marquette
Negaunee
Miscellaneous
Total--.
Mason:
Ludington
Scottville__
Miscellaneous
Total-Mecosta:
Big Rapids.Miscellaneous
Total-Menominee:
Menominee
M iscellaneous- _ _ _
Total.-

_..
_.

Total.-

120
215
750
33
37
85
34
311
1,465
275
100
375
325
675
180
150
1,330
250
20
30
300
225
75
300
375
50
425
251
19

Total-

270
30

Monroe:
Dundee
Monroe
Miscellaneous

32
715
125

Total

872

Montcalm:
Greenville
M iscellaneous

175
225

Total

400




Muskegon:
Muskegon__
Muskegon Heights
Whitehall
Miscellaneous

I Number
i of returns

2,025
300
75
100
2,500

Montmorency: Miscellaneous.

Midland:
Midland
Miscellaneous

Missaukee: Miscellaneous.

County and city

28

Newaygo:
Fremont.
Newaygo..
Miscellaneous

100
30
30

Total.

160

Oakland:
Berkley
Birmingham
Clawson...
Farmington
Ferndale
Holly
Milford
Orion
Oxford
Pleasant Ridge
Pontiac.
Rochester
Royal Oak
Miscellaneous

33
962
39
200
474
65
72
46
80
108
1,817
176
1,343
246

Total.

5,661

Oceana:
Hart.
Shelby
Miscellaneous

75
75
20

Total...

170

Ogemaw:
West Branch
Miscellaneous

38
17

Total..
Ontonagon:
Ontonagon
Miscellaneous

55
.

Total...
Osceola:
Evart
Reed City.
Miscellaneous
Total-.

125
100
225
40
75
35
150

Oscoda: Miscellaneous
Otsego:
Gaylord

37
23

Miscellaneous
Total
Ottawa:
Grand Haven
Holland
Zeeland
Miscellaneous
Total

340
675
120
215
1,350

309

STATISTICS OF INCOME

TABLE 17.—Individual returns by Stales and Territories—Number o/ returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

MICHIGAN—Continued
County and city
Presque Isle:
Onaway
Kqgers City
Miscellaneous

_
_

Number
of returns

21
113
84

Total

Saginaw:
Carrolton
Chesaning
Saginawr:
_
St. Charles.
Miscellaneous

52
2,883
46
107

Total

106
155
32
1,224
183
38
83

Total

1,821

St. Joseph:
Constantine
Sturgis
Three Rivers
Miscellaneous

75
300
300
75

Total

750

Sanilac:
Croswell
Marlette
Sandusky
Miscellaneous.
Total

205

_.^.

Total

175
75
250

Shiawassee:
Corunna
Durand
Owosso
Miscellaneous

21
112
434
77

Total

644

_

108
36
31
113

_

Total
Van Buren:
Bangor
Decatur
Hartford
Lawton
Paw Paw
South Haven
Miscellaneous

3,0

St. Clair:
Algonac.
Marine City
Marysville
Poit Huron
St. Clair
Yale
Miscellaneous

Schoolcraft:
Manistique
Miscellaneous

Tuscola:
Caro
Cass City
Vassar
_
Miscellaneous

218

Eoscommon: Miscellaneous.

Number
of returns

County and city

50
50
75
50
120
225
30

_

Total

600

Washtenaw:
Ann Arbor
Chelsea
Manchester
Milan
Saline
Ypsilanti
Miscellaneous

__
_

Total

2,828

Wayne:
Brightmooi
Dearborn
Detroit..
Ecorse
Eloise
Fordson (formerly Springwells)
Grosse He
Grosse Pointe
Hamtramck
Highland Park
Lincoln Park
Northville
Plymouth
Redford..
_
River Rouge...
Trenton
Wayne
Wyandotte
Miscellaneous

Total
State total

_

730
98,675
250
3
383
64
1,422
730
4,661
89
192
367
316
513
185
229
1,066
396

_

Total
Wexford:
Cadillac....
Miscellaneous..

1,540
63
21
63
41
1,066
34

110,357
350
25

_
_...

375
188,669

MINNESOTA
Aitkin:
Aitkin
Miscellaneous
Total-.
Anoka:
Anoka
Columbia Heights
Miscellaneous
Total..




Becker:
Detroit
Frazee
Miscellaneous.

97
11
18

39

Total-.
Beltrami:
Bemidji
Miscellaneous.

188
16

Total..

204

310

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
MINNESOTA—Continued
County and city

Number
of returns

Benton:
Sauk Rapids. _.
M iscellaneous..
Total
Big Stone:
Grace ville
Ortonville
_
Miscellaneous

40

_

. .

Total

15
56
7

702

91
22
21

Total.

134

Faribault:
Blue Earth
Wells
Winnebago
Miscellaneous..

78
22
41
197

Total.

338

Carlton:
Cloquet
,._.
Miscellaneous..

260
42

Total.

302

Total42

Total .
137
20
157
74

Clay:
Barnesville
Moorhead
Miscellaneous

32
268
90

Total .

390

Clearwater: Miscellaneous.
Cook: Miscellaneous
Cotton wood:
Mountain Lake.
Windom
Miscellaneous
Total.
Crow Wing:
Brainerd
Crosby
Irqnton
MiscellaneousTotal




Fillmore:
Chatfield
Lanesboro
Preston
Rushford
Spring Valley..
Miscellaneous..

17
19
22
20
24
58

Total.

160

Freeborn:
Albert Lea
Miscellaneous..

Carver:
Chaska__
Miscellaneous..

Chisago: Miscellaneous.

32
28

Total.

278

Total.

519

Douglas:
Alexandria
Osakis
Miscellaneous..

Total.

Chippewa:
Montevideo
Miscellaneous. -

Total-

90
315
40
36

Dodge:
Kasson
Miscellaneous..

Brown:
New U l m . . .
Sleepy Eye..
Springfield. -

Cass:
Cass Lake
Miscellaneous..

Dakota:
Farmington
Hastings
South St. P a u l .
West St. P a u l . .
Miscellaneous..

Number
of returns

78

Blue Earth:
Lake Crystal—
Mankato
Miscellaneous..
Total. .

County and city

461
49

Total _

510

Goodhue:
Cannon Falls..
Kenyon
Red Wing
Zumbrota
Miscellaneous..

27
20
428
16
21

TotaL

512

Grant: Miscellaneous.
Hennepin:
Edina.-.
Excelsior
Hopkins..
Minneapolis
Richfield
Robbinsdale.St. Louis Park
West Minneapolis.
Miscellaneous

Total
412
39
24
30
505

Houston:
Caledonia
MiscellaneousTotal

49
10
84
96
27,528
14
59
63
32
16
27,902

26
52

78

STATISTICS OF INCOME

311

TABLE 17.—Individual returns 5?/ States and Territories—Number oj returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
MINNESOTA—Continued
Number
of returns

County and city
Hubbard:
Akeley
Park Rapids.
Miscellaneous
Total

2
15
4
21

Isanti:
Cambridge
Miscellaneous

14
15

Total

29

..

.._....

_

County and city
Lyon:
Marshall
Tracy
Miscellaneous.
Total.
McLeod:
Glencoe
,
Hutchinson
Miscellaneous.,
Total

I Number
j of returns

45
90
81

216
29
43
42

114
- •

Itasca:
Bovey
Coleraine
Deer River
Grand Rapids
Nashwauk
Miscellaneous

-.

...
-

54
97
31
70
84
87

Total

403

Jackson:
Jackson
Lakefield
Miscellaneous

50
24
26

_.

100

Total
Kanabec:
Mora
Miscellaneous
Total

._

.

13
2
15

Kandiyohi:
Willmar
Miscellaneous

_

Total.
iuttson:
Hallock
Miscellaneous...

3J0
26
336
21
15

..

Total

36

Koochiching:
International Falls
Miscellaneous

. .

198
27

.

Total.. _

225

Lac Qui Parle:
Dawson
Madison
Miscellaneous

16
21
13

Total

50

.

Lake:
Two Harbors
Miscellaneous
Total.

304
36
..

Le Sueur:
Le Sueur
Montgomery
New Prague
Waterville
Miscellaneous

.

-

.

_,

340

.

.._

129

Total...
Lincoln*. Miscellaneous




30
16
32
12
39

. .

.

34

Mahnomen: Mahnomen.
Marshall:
Warren
Miscellaneous
Total.

10
40
18

58

Martin:
Fairmont
Miscellaneous..

197
28

Total.

225

Meeker:
Litchfield
Miscellaneous..

58
39

Total .

97

Mille Lacs:
Milaca
Princeton
Miscellaneous..

12
16
17

Total
Morrison:
Little Falls
Miscellaneous..

45
136
30

Total.
Mower:
Austin
Miscellaneous,

503
13

Total.

516

Murray:
Slayton
Miscellaneous..

23

Total.

31

Nicollet:
North Mankato..
St. Peter
Miscellaneous

22
30

7

Total .
Nobles:
Adrian
Worthington..
Miscellaneous.

10
106
52

Total.
Norman:
Ada

Miscellaneous..
Total

21
28

49

312

STATISTICS OF INCOME

TABLE 17.—-Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
MINNESOTA—Continued
County and city
Olmsted:
Rochester
Miscellaneous
Total
Ottertail:
Fergus Falls
Pelican Rapids
Perham
Miscellaneous
Total
Pennington:
Thief River Falls.
M iscellaneous
Total

Number
of returns

982
25
1,007
275
12
16

106
5
111

58

Pipestone:
Pipestone
M iscellaneous

188

Total.

256

Polk:
Cr ookston __
East Grand Forks
Fosston
M iscellaneous
Total
Pope:
Glenwood
Miscellaneous

Total..
Redwood:
Redwood Falls....
Miscellaneous
Total-

373
142
15

530
119
32

Roseau:
RoseauWarroad
TotaL.
St. Louis:
Aurora.
Biwabik
Buhl...
Chisholm
Duluth
Ely....
Eveleth....
Gilbert
Hibbing....
Kinney
Mountain Iron...
Proctor
Tower_
Virginia

Total..
10 I Scott:
42
Belleplaine
Jordan
462
Shakopee
Miscellaneous

90 I

Total
Sherburne:
Miscellaneous
Sibley:
Winthrop
Miscellaneous

TotaL-

Red Lake:
Red Lake Falls...
M iscellaneous

Total..
Rock:
Luverne...
Miscellaneous

320 I

Ramsey:
North St. P a u l . . .
St. Paul
White Bear
M iscellaneous
Total.-

Rice:
Faribault...
Northfleld
Miscellaneous

Number
of returns

Total
372

Pine:
Pine City..
Sandstone.
Miscellaneous
Total-.

County and city

Total..
16,720

Stearns:
Melrose
Paynesville
St. Cloud.
Sauk Center
Miscellaneous
Total..
Steele:
Blooming Prairie
Owatonna..
Miscellaneous

61
39
40
190
7,654
105
260
78
640
36
14
240
37
743
10,137
12
18
21
57

108
20
27
21

48
71
14
622
52

857
11
218
40

Renville:
Fairfax
Olivia
Renville.
Miscellaneous

Total.

269

Stevens:
Morris
Miscellaneous

26
15

Total

Total

41




313

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number oj returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

MINNESOTA-Continued
Number
of returns

County and city
Swift:
Apple ton
Benson. _
Miscellaneous..

22
38
80

Number
of returns

County and city

Washington:
Stillwater
Miscellaneous

_._

Total

Total

297
31
328

140
Watonwan:
Madelia

Todd:
Long Prairie
Staples _
Miscellaneous

_..
_

6
18
3

_

18
156
30

188

.__

St. James
__
Miscellaneous

22
110
56

Total
Total
Traverse:
Browns Valley
Wheaton
Miscellaneous

_,
_

27

Total.
Wabasha:
Lake City
Plainview
Wabasha
Miscellaneous

...
...

76
18
27
2

Total.

123

Wadena:
Wadena
Miscellaneous

53
14
67

Total..
Waseca:
Janesville .
.
Waseca
...
Miscellaneous...

.

Total

9
176
33

_

_ .

204

Wilkin:
B r eckenridge
Miscellaneous
Total

189
91
280

Winona:
St. Charles
Winona. __
Miscellaneous
Total

980

Wright:
Buffalo - .
Cokato
Delano
Monticelio
Miscellaneous
Total

18
17
16
19
155
225

14
954
12

_

Fellow Medicine:
Canby._
Granite Falls
Miscellaneous
Total
State total

218

_
_
.. .

37
18
40
95
71,291

MISSISSIPPI

Adams:
Natchez
...
Miscellaneous..

440
44

Bolivar—Continued.
Shaw
Shelby
Miscellaneous

180
2

Calhoun: Miscellaneous..
Carroll: Miscellaneous...

182

Chickasaw:
Houston

Total.

Total.

Alcorn:
Corinth
Miscellaneous..
Total .

Okolona
__.
Miscellaneous..

Amite:
Gloster.
__.
Miscellaneous..

730
15
25
40
60
10

Total .

Total _

45

Attala:
Kosciusko
Miscellaneous..

110

Choctaw:
Ackerman
Miscellaneous..

20
2

Total.

Total

105

Benton: Miscellaneous..
Bolivar:
Cleveland
Rosedale—

80
70
390

—




5
110
80

Claiborne:
Port Gibson....
Miscellstaeous..
Total

60
10
70

314

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
MISSISSIPPI—Continued
County and city

I Number
: of returns

Clarke:
Quitman
Stonewall
Miscellaneous

Number
of returns

County and city
Holmes:
Durant
Lexington
Miscellaneous..

60
80
105

Total

TotaJ.

245

Clay:
West Point
Miscellaneous

Humphreys:
Belzoni
Miscellaneous..

-

Total

80
85

Coahoma:
Clarksdale
Miscellaneous

520
260

Total

780

Copiah:
Crystal Springs
Hazlehurst
Miscellaneous
Total

—

DeSoto: Miscellaneous.
Forrest:
Hattiesburg
Miscellaneous

38
90

Total

540

Harrison:
Biloxi
Gulfport
Lyman
Pass Christian
Miscellaneous
Total

1
140
20
161

Jackson:
Moss Point
Pascagoula
Pecan Springs..
Miscellaneous..

40
SO
60
60.

240

Jasper: Miscellaneous
Jefferson: Miscellaneous
Jefferson Davis: Miscellaneous..
Jones:
Ellisville
Laurel
Miscellaneous

._.

35
40
15
30
440
65
535

Kempei: Miscellaneous -

55

LaFayette:
Oxford
Miscellaneous
Total.

40
5

_

45

Laniar.
Lumberton
Sumrall
Miscellaneous.

70
15
25
110

Lauderdale:
Meridian.
Miscellaneous..
Total.
Lav/rence: Miscellaneous.
Leake: Miscellaneous

120

360

100

1,115

Hinds:
Jackson
Miscellaneous

1,640
'200

Total

1,840




30
5

Total .

35

Hancock:
Bay St. Louis
Miscellaneous
Total

150

Total
480
60

Total
Franklin:
Bude
M iscell aneous
Total
George: Miscellaneous.
Greene: Miscellaneous.
Grenada:
Graysport
Grenada
Miscellaneous

_..

Issaquena; Miscellaneous..
Itawamba: Miscellaneous..

Total.
165

Covington:
Collins
Miscellaneous
Total

Total

90
60

970
125

1,095
35
20

Lee:
Tupelo
Miscellaneous..
Total

200
50
250

Leflore:
Greenwood
Itta Bena
Miscellaneous..
Total.

600
60
200

Lincoln:
Brookhaven....
Norfield
Miscellaneous..
Total.

160
15
5

860

315

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

'—Continued
County and city
Lowndes:
Columbus
Miscellaneous.
Total

...

Madison:
Canton
Miscellaneous.
Total

Number
of returns

310
20

Total

Total...

250
30
35
80

Total...
110
12

120
40
15

80
15

Newton:
Newton
Union
Miscellaneous.
Total

95
60
10
70
30
20
10
60

Noxubee:
Macon
Miscellaneous.

60
35

Total

95

Oktibbeha:
Starkville
Miscellaneous.

70
15

Total..

85

Panola:
Bates ville
Sardis
Miscellaneous.

20
40
65

Total..

125

Pearl River:
Picayune
Poplar ville
Miscellaneous.
Total




395

Pontotoc:
Pontotoc
Miscellaneous

30
5

_

Total
60
50

175

Total

20

200
30

...

Neshoba:
Philadelphia..
Miscellaneous.

._

25

Montgomery:
Winona.
Miscellaneous.
Total

. _

Total..

110

Monroe:
Aberdeen
Amory
Miscellaneous.

Perry:
Richton
Miscellaneous

Pike:
McComb
Magnolia
Summit
Miscellaneous.

122

Marshall:
Holly Springs.
Miscellaneous.

Number
of returns

County and city

330

230

Marion:
Columbia
Miscellaneous.

Total

MISSISSIPPI—Continued

70
40
15
125

35

Prentiss: Booneville

40

Quitman:
Mi arks
Miscellaneous

35
75

Total

no

Rankin:
Pelahatchie
Miscellaneous

10
20

Total.Scott:
Forest
Miscellaneous

30
40
15

..

Total--

55

Sharkey: Miscellaneous
Simpson* Miscellaneous
Smith: Miscellaneous
Stone:
Wiggins
Miscellaneous
Total
Sunflower:
Indianola
Moorhead
Ruleville
Miscellaneous.
Total
Tallahatchie:
Charleston
Tutwiler
Miscellaneous

75
60
15
30
10
40
120
35
65
310

.

530

. .

.

60
40
70

TotalTate:
Senatobia
Miscellaneous

170
30
20

Total
Tippah: Miscellaneous
Tishomingo:
Iuka
..
Miscellaneous
Total

50
35

_
!

15
10
25

316

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

MISSISSIPPI—Continued
Number
of returns

County and city
Tunica: Miscellaneous
Union: "
New Albany
Miscellaneous...
Total

160

_

60
5

Webster: Miscellaneous

20

Wilkinson:
Woodville
Miscellaneous

30
20

65

Walthall:
Tylertown
Miscellaneous

30
1

Total.

Total..

31

Warren:
Vicksburg
Miscellaneous

970
125

Total
.

Total

._

.-

540
120
200

50

_

40
10

Total-

50

Yalobusha:
Water Valley
Miscellaneous

80
50

Total

130

Yazoo:
Yazoo City..
Miscellaneous

280
55

_

Total--

860

Wayne: Miscellaneous

_

Winston:
Louisville
Miscellaneous

1,095

Washington:
Greenville
Leland.
Miscellaneous

Number
of returns

County and city

335

State total-

40

16,985

MISSOURI
Adair:
Kirksville
Novinger

Miscellaneous

.

Total
Andrew:
Savannah
Miscellaneous
Total
Atchison:
RockDort

Tarkio
Miscellaneous
Total

206
32
11
249
36
23
59
47
68
14

96
14
16

Boone:
Centralia
Columbia.
Miscellaneous

46
397
13

Total

456

238
40
16

Butler:

294

Barry:
Cassville
Monett
Miscellaneous
Total

8
78
21




Total
Benton: Miscellaneous
Bollinger: Miscellaneous

129

Total

Barton:
Lamar
Liberal
Miscellaneous
Total

55
24
17

Miscellaneous

Buchanan:
St. Joseph
Miscellaneous

Audrain:
Vandalia
Miscellaneous

Bates:
Butler-.
Rich Hill

Total
Pfvnlar "Rluff

Miscellaneous
Total

107

2,738
6
•.

2,744
189
11
200

Caldwell:
Hamilton
Miscellaneous

21
19
13
53

38
17
25

Total
Callaway:
Fulton
Miscellaneous

109
17

80

Total

126

317

STATISTICS OP INCOME

TABLE 17.—Individual returns by Slates and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
MISSOURI—Continued
Number
of returns

County and city
Cam den: Miscellaneous

1

Cape Girardeau:
Cape Girardeau
Jackson
Miscellaneous

410
54
16

Total

480

Carroll:
Carrollton
Norborne
Miscellaneous

107
21
22

__

Total

150

Carter: Miscellaneous

3

Cass:
Harrison ville
Pleasant Hill
Miscellaneous

45
44
22

Total

111

Cedar:
Eldorado Springs
Miscellaneous

17

Chariton:
Brunswick
Salisbury
Miscellaneous _ _ _

. _

Total

_

23
47
38
108

Christian: Miscellaneous

15

Clark:
Kahoka
Miscellaneous _ _. ._•_

22
16

Total

38
142
13G
30

Total

308

Clinton:
Cameron
Lathrop.
Plattsburg
Miscellaneous

87
23
66
21

Total

__.

Cole:
Jefferson City.
Miscellaneous

197

_.

415
11

_._

Total
Cooper:
Boonviile
Miscellaneous

426
179
9

.

181

Crawford: Miscellaneous




_

Total

10
6
16
5

Dallas* Miscellaneous
Daviess:
Gallatin
Pattonsburg
Miscellaneous

35
7

Total

53

De Kalb:
Mays ville
Miscellaneous

38

Total

49

Dent:
Salem
Miscellaneous __

32
3
35

Douglas: Miscellaneous

7

Dunklin:
Campbell
Cardwell
Kennett
Maiden
Senath
Miscellaneous

17
9
76
48
11
24

Total

185

Franklin:
Pacific
Union
Washington
Miscellaneous

31
34
91
9

Total

Clay
Excelsior Springs
Liberty
Miscellaneous

36474—27

Dade:
Greenfield
Miscellaneous

Total
14
3

Total

Total .

Number
of returns

County and city

165

Gasconade:
Herman
Miscellaneous

26
35

Total

61

Gentry:
Albany
King City
Stanberry
Miscellaneous.

99

Greene:
Ash Grove
Republic
Springfield.__
Miscellaneous

7
$
1,314
9

Total

1 338

Grundy:
Trenton
Miscellaneous.
Total...

21

_

Total

24
41
31
3

_

305
12
317

318

STATISTICS OF INCOME

TABLE 17.—Individual returns by Stales and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
MISSOURI—Continued
Number
of returns

County and city
Harrison:
Bethany _
Cains ville
Miscellaneous.

,.

31
4
11
46

Total
Henry:
Clinton
Deepwater
Windsor
Miscellaneous

130
11
35
12

Total.
Hickory: Miscellaneous
Holt:
Mound City
Miscellaneous
Total
Howard:
Fayette
Glasgow

188

Total
Howell:

124

2
33
42
75
63
29
qo

..

West Plains .
Willow Springs
Miscellaneous

g
45
21
1

.

Total

75

Iron: Miscellaneous

27

Jackson:
Independence
Kansas City
Lees Summit
Mount Washington
Miscellaneous

600
20,512
57
18
15

Total

21,202

Jasper:
Carl Junction
C arter ville
Carthage
Chitwood
Duenweg
Joplin _
Sarcoxie
Webb City
M iscell aneous

13
12
226
1
4
1,162
15
121
12

Total

1,566

Jefferson:
Crystal City
De Soto
Festus
Miscellaneous

_

Total
ohnson:
Holden
Warrensburg
Miscellaneous
Total

_

95
80
75
31
281

_

38
97
19
154

Knox:
Edina
Miscellaneous

31
25

Total

56




Number
of returns

County and city
La Clede:
Lebanon . . . ._
Miscellaneous
Total..__
Lafayette:
Higginsville
Lexington
Odessa
Miscellaneous
Total
Lawrence:
Aurora
Marionville.
Mount Vernon
Pierce City
Miscellaneous

29
6,
35

__

91
141
31
17

_.

280
55
14
8
15
11
103

Total...
Lewis:
Canton _
La Grange.
Miscellaneous
Total

45
17
22
84

Lincoln:
Elsberry
Troy
.
Miscellaneous

.

_ _
34
30

Total

73

Linn:
Brookfield
Marceline
Miscellaneous

. .

_- -

104
76
12

. .

Total

192

Livingston:
Chillicothe
Miscellaneous..

129
19
148-

Total
.. .
McDonald: Miscellaneous._.
Macon:
Bevier
La Plata
Macon
M iscell aneous
Total

1

_.

__ _

.
___.

Total. _

Total

Total

35
2
37

Maries: Miscellaneous

Mercer:
Princeton
Miscellaneous

22
27
84
23
156

Madison:
Fredericktown _
Miscellaneous

Marion:
Hamrbal
Palmyra _. _
Miscellaneous

19

6

.

__ _ . _

682
35
11
728.
17
2
19

319

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
MISS OURI—Continued
Number
of returns

County and city
Miller:
Eldon
M iscellaneous

26
6

Total

32

Mississippi:
Charleston
East Prairie.
Miscellaneous
Total

_- _ _

82
13
5

Miscellaneous

.

._

-

.

33
9

Total

42

Pettis:
Sedalia
Miscellaneous

_

550
31

Total

52
12
5

Total

_

___ _

Total

69
49
27
8

_
__

84

581

Phelps:
Newburg
Rolla
St. James
Miscellaneous

20
54
8
4

Total

86

Pike:
Bowling Green..
Louisiana
Miscellaneous

39
117
37

Total

193

Platte: Miscellaneous

Montgomery:
21
24
19

Wellsville
Miscellaneous
Total

64

Morgan:
Versailles
1 T iscellaneous
V

23
6

Total
New Madrid:
Gideon

Perry:
Perryville

100

Moniteau:
California
Tipton
. . .
Miscellaneous.

Monroe:
Monroe City..
Paris
Miscellaneous.

Number
of returns

County and city

29

. -

1 E o rehouse
V

New Madrid
Portageville
Miscellaneous.

___

Total

123

Newton:
Granby

Total

Oregon:
Thayer
Miscellaneous

Pemiscot:
Caruthersville
Hayti
Miscellaneous.
Total




. . .

31
9

Total

40

Pulaski: Miscellaneous

26

Putnam:
• Unionville
Miscellaneous

28
7

Total

35

__

Rails: Miscellaneous

31

Randolph:
Higbee
Huntsville
Moberly _
Miscellaneous

13
12
474
4

Total

503

Ray:
Richmond
Miscellaneous

82
38
120

121
134
18

_
_

152

_

26
3

Total
Ozark: Miscellaneous_

Miscellaneous

Total

9
96
11
5

Seneca
Miscellaneous
Nodaway:
Maryville
.
Miscellaneous
Total

15
13
37
8
33
17

Polk:
Bolivar

114

29

_

25
1
148
30
35
213

Reynolds: Miscellaneous
Ripley:
Doniphan
Miscellaneous.
Total
_
St. Charles:
St. Charles .
Miscellaneous

13

_
_

26

_

307
21

Total
St. Clair:
Appleton City
Osceola
Miscellaneous.._
Total

24
2

328

_
_

...

12
8
5
25

320

STATISTICS OF INCOME

TABLE 17.—Individual

returns by Slates and Territories—Number

of returns

distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
MISSOURI—Continued

St. Francois:
Bonne Terre...
Desloge
Elvins
Farmington
Flat River
Miscellaneous

113
85
31
100
117
64

Total

510

Ste. Genevieve:
Ste. Genevieve
Miscellaneous-.

Total . . .

St. Louis:
Clayton
Ferguson
Kirkwood
Maplewood
Richmond Heights
University City
Webster Groves
Wellston
Miscellaneous

Miscellaneous
Total

.__

227
100
26
62

27
20
7

Total

27
04
42
18
30
30

__

Sikeston
Miscellaneous....Total

184

Shannon: Miscellaneous

80
20
21
16

Miscellaneous.._
Total

37

Taney: Miscellaneous
Texas: Miscellaneous

14
18

Vernon:
Nevada
_
Miscellaneous.

190
20

Total

210

Warren: Miscellaneous
W ashington: Miscellaneous
Wayne:
Piedmont.
Miscellaneous

415

Schuyler: Miscellaneous
Scotland:
Memphis
Miscellaneous

6
20
34
20

_

Sullivan:
Milan

5,860

Total

17
51

Total
Stone: Miscellaneous

814
199
587
597
196
1,273
1,691
176
327

Saline:
Marshall
Slater..
Sweet Springs

_.
-_

Stoddard:
Bernie
Bloomneld
Dexter
Miscellaneous

75

Total

Scott:
Chaffee
lllmo
Oran .

Shelby—Continued.
Miscellaneous

64
11

_

Number
of returns

County and city

Total
Webster:
Marshfield
Miscellaneous

34
37

_
-.

_

OOO

Number
of returns

County and city

28
15
7

Total

22

Worth:
Grant Citv
Miscellaneous

18
7

Total

25

Wright:
Mountain Grove.
Miscellaneous...

14
16

Total

6

30

City of St. Louis

Shelby:
Clarence
Shelbina

_
_

63,455

State total

109,059

15
19

MONTANA
Beaverhead:
Dillon
Miscellaneous

-

TotalBig Horn:
Hardin
Total




214
119
333

71
24
95

Blaine*
Chinook
Miscellaneous.
Total

__ .

_

Broadwater: Miscellaneous
Carbon:
Red Lodge.
Miscellaneous
Total..

90
57
147
62
293
122
415

321

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

MONTANA—Continued
Number
of returns

County and city
Carter: Miscellaneous
Cascade:
Great Falls
Sand Coulee..
Miscellaneous

37
1,845
25
281

_- . .

Total--

2,151

Chouteau:
Fort Benton
Miscellaneous

46
73

Total-.

119

Custer:
Miles City
Miscellaneous.

495
22

Total

517

Daniels:
Scobey.
. .
Miscellaneous

95
41

Granite:
PhiliDsbursr
Miscellaneous

90
33

Total

123

Hill:
Havre

339
44

Total

-

Jefferson: Miscellaneous
Judith Basin: Miscellaneous
Lake:
Poison
Miscellaneous

45
53

Total-.
Lewis and Clark:
Helena
M iscell aneous

136

Dawson:
Glendive
Miscellaneous

248
36

_.

Total

284

Deerlodge:
Anaconda
Miscellaneous

98

_. _.

1,103
133

Total

..

1,043

Fallon:
Baker....
Miscellaneous

45
18

Total

63

_

__

__

450
151

Total

601

Flathead:
Kalispell
Whitefish..
Miscellaneous

293
180
74

Total-..

547

1,236

Libertv IVTiscpllanpous

20

Lincoln:
Eureka
Libby
Miscellaneous.
Total-...

1 035
8

34
100
76

-

McCone: Miscellaneous
M^adison* Miscellaneous
Meagher: Miscellaneous
Mineral* Miscellaneous
Missoula:
Missoula.
_
Miscellaneous

21C

_

365
68
87

Total

U
102
84
54

_ _
51

Total

820

Musselshell:
Roundup
Miscellaneous

225
140

Total

365

Park:
Livingston
Miscellaneous

495
69

Total...
| Petroleum: Miscellaneous

Gallatin:
Bozpman
Three Forks
Miscellaneous

383
106
128

Total

Total

Fergus:
Lewistown...
Miscellaneous

Number
of returns

County and city

564

520
31

Glacier:
Cut Rank
Miscellaneous

50
31

Golden Valley: Miscellaneous




7')
33

Total

Garfield' Miscellaneous

Total..

58

Phillips:
Malta
Miscellaneous

117

Pondera* Miscellaneous
Powder River: Miscellaneous

93
25

81

Powell:
Deer Lodge
Miscellaneous

243
40

22

Total

288

322

STATISTICS OF INCOME

TABLE 17.—Individual

returns by States and Territories—Number

of returns

distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
MONTANA—Continued
Number
of returns

County and city

43

Prairie: Miscellaneous.
Ravallie:
Hamilton
Miscellaneous

Sweet Grass:
Big Timber
Miscellaneous

55
11

Total .

66

Teton:
Chouteau
Miscellaneous-

45
33

100
64

Total .
Richland:
Sidney
Miscellaneous..

164

Total .
Roosevelt:
Poplar
Wolf Point
Miscellaneous..

128

Total..
Rosebud:
Forsyth..

215

Number
of returns

County and city

78

Total

252
19

Valley:
Glasgow.
Miscellaneous

113

Total
Toole: Miscellaneous
Treasure: Miscellaneous

135
88

Total.
Wheatland:
Harlowton
Miscellaneous

223

Total

157

165

Sanders: Miscellaneous
Sheridan: Miscellaneous
Silver Bow:
Butte
Walkerville
Miscellaneous
Total

78
156
3,735
90
160
3,985

Stillwater: Miscellaneous . .

113
44

~25

Wibaux: Miscellaneous.
Yellowstone:
Billings
Laurel
Miscellaneous
Total
State total.

1,125
113
52

_

1,290
19, 239

96

NEBRASKA
Adams:
Hastings
Miscellaneous

558
67

Total
Antelope:
Neligh _.

625

__

43
88

Miscellaneous
Total

. _

131

A r t h u r : Miscellaneous
Banner: Miscellaneous . _ _ _ _ _
Blaine: Miscellaneous

3
3
7

Boone:

Albion
St. Edwards
Miscellaneous
Total

Box Butte:
Alliance .
Miscellaneous.__

104
48
75
227

. . .

Total

_

267
35
302

Boyd: Miscellaneous.._

68

Brown:
Ainsworth
Long Pine

32
19




! Brown—Continued.
Miscellaneous
Total
Buffalo:
Kearney
Ravenna
Shelton
Miscellaneous
Total
Burt:
Lyons
Oakland
Tekamah
Miscellaneous

54

_ _ _ _. . . .
_

488
67
152
80
48

_

Total
Butler:
David City
Miscellaneous
Total . . .
Cass:
Plattsmouth
Weeping Water
Miscellaneous
Total

296
58
22
112

347

...

145
220
365
136
40
177
353

323

STATISTICS OF INCOME

TABLE 17.—Individual returns by Slates and Territories—Number of returns
distributed by counties^ and by cities, townships and post offices, calendar year
1925—Continued
NEBRASKA—Continued
Number
of returns

County and city
Cedar:
Hartington.
Randolph
M iscellaneous

86
74
194

_

Total

354

Chase: Miscellaneous

75

Cherry:
Valentine _.
Miscellaneous

45
75

Total

120

Cheyenne:
Sidney
M iscellaneous

.

.

Total.

Dixon—Continued.
Wakefield
Miscellaneous..

83
72

Total

293

Dodge:
Fremont

562
113
51
90
95

North Bend .
Scribner
M iscellaneous
Total

911

Douglas:
Omaha _ __
Miscellaneous

12,338
678

162
32
136

Total
Coif ax:
Schuyler
Miscellaneous. .
Total

Total

61

104
183

_

Total
Dundy:
Benkelman
Miscellaneous

168

Clay:
Sutton
Miscellaneous

Fillmore:
Geneva
Miscellaneous

8(1
99

._.

13,016

_

_.

41
24

_

130
130
90
350

Total
Custer:
Broken Bow .
Sargen t
Miscellaneous

89
14
139

.

242

Dakota:
South Sioux City
M iscellaneous

46
65

Total

170

Franklin:
Franklin
Miscellaneous

37
110

Total.

287

Cuming:
West Point
Wisner
Mi iscellaneous

Total

118
44

Number
of returns

County and city

147

Frontier:
Curtis
M iscellaneous

27
51)

Total..

. .

8:J

Furnas:
33
59
133

Cambridge
Miscellaneous

Dawes:
Chadron _
Crawford
M iscellaneous
Total.
Dawson:
Cozad
Gothenburg . .
Lexington

162
50
9

.

53
79
94
43
269

.

Total
Dixon:
Emerson
Ponca

_.._

_




235
366
87
99
552

221

Total
Dewel:
Chappell

Total.
Gage:
Beatrice
Wymore
Miscellaneous
Total

111

30
18

Garfield: Burwell
Gosper: Miscellaneous
Grant: MiscellaneousGreeley: Miscellaneous

52
34
39
66
78

.
..

Hall:
Grand Island
Mi i scellaneous

881
£6

Total

967

48

Hamilton:
Aurora
Miscellaneous

84
54

Total

__.

124
118
252
:: : , — ==

324

STATISTICS OF INCOME

TABLE 17.—Individual

returns by States and Territories—Number

of returns

distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
NEBRASKA—Continued
County and cityHarlan:
Alma
Miscellaneous..
Total.
Hayes: Miscellaneous
Hitchcock: Miscellaneous..
Holt:
Atkinson
O'Neill
Miscellaneous
Total
Hooker: Miscellaneous..
Howard:
St. Paul..
Miscellaneous
Total .
Jefferson:
Fairbury
Miscellaneous-

Number
of returns

County and city

Number
of returns

40

Logan: Miscellaneous
Loup: Miscellaneous
McPherson: Miscellaneous -

32
4
5

128
16

155
17

283
109
392

Total.
sarney:
Minden
Miscellaneous..

121

Total.
Keith:
Ogallala
Miscellaneous..

160




127
94

Total

221
42
49
14
105

Total
Nance:
Fullerton
Genoa
Miscellaneous..

58
35
102

Total.
Nemaha:
Auburn
Miscellaneous-

125
74

Total.
Nuckolls:
Superior
Miscellaneous..

131

58
49
143
250

219

Total .
Pawnee:
Pawnee City_..
Miscellaneous..

Total

Total

584

Total .
Merrick:
Central City...
Miscellaneous..

Total .
Otoe:
Nebraska CityMiscellaneous..

Keya Paha: Miscellaneous..

Total .
Lincoln:
North Platte.-.
Miscellaneous..

112
33
375
23
41

Morrill:
Bayard
Bridgeport
Miscellaneous-

Total.
Johnson:
Tecumseh
Miscellaneous..

Kimball:
Kimball
Miscellaneous
Total
Knox:
Bloomfield
Creighton
Miscellaneous.
Total.
Lancaster:
Bethany
College View
Havelock
Lincoln
University Place..
Miscellaneous

Madison:
Madison
Newman Grove..
Norfolk
Tilden
Miscellaneous

395

Total
Perkins: Miscellaneous

254
141

50
22
72

_

63

Phelps:
Holdrege
Miscellaneous

137
93

Total

230

Pierce:
Pierce
Plainview
Miscellaneous

50
48
45

Total

143

355
83

Platte:
Columbus
Miscellaneous

306
143

438

Total

16
21
74
3,338
127
340
3,916

_

449

325

STATISTICS OF INCOME

TABLE 17.—Individual returns by Stales and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
NEBRASKA—Continued
Number
of returns

County and city
Polk:
Osceola
__.
Stromsburg
Miscellaneous..

Number
of returns

County and city
Sherman:
Loup City
Miscellaneous..

Total.

45
24

Total

150

Sioux: Miscellaneous.

Red Willow:
McCook
Miscellaneous. _

28

268 Stanton:
. 74
Stanton
Miscellaneous
342
Total.

Total.
Richardson:
Falls City
Humboldt
Miscellaneous..

70

107

Thayer:
Hebron
Miscellaneous..

20

77
30

Thomas: Miscellaneous..

218
69

Total

41
159

Total

Rock: Miscellaneous..
Saline:
Crete
De Witt
Friend
Wilber
Miscellaneous

136
44
51

Thurston:
Walthill
Miscellaneous
Total.

376

Valley:
Ord
Miscellaneous..

56
165
227

Total

200

Washington:
Blair
Miscellaneous. _

Sarpy: Miscellaneous -

26
140
166
107
42

Total

Saunders:
Ashland
Wahoo
Miscellaneous
Total.

63
95
295
111

Total...
Seward
Miscellaneous

188
125

Total

.

313

Sheridan:
Gordon
Miscellaneous

54
102

Total

156

129
140

Total.

269

Wayne:
Wayne
Miscellaneous..

197
94

448

Scotts Bluff:
Gering
Mitchell
Scottsbluff
Miscellaneous..

149

Total.
Webster:
Red Cloud
Miscellaneous
Total
Wheeler: Miscellaneous..

48
5b
10S

York:
York
Miscellaneous
Total
State total.

22ci
69

292
35,661

NEVADA
Churchill:
Fallon__
Miscellaneous..

120
40

Total__

160

Clark:
Las Vegas
Miscellaneous..

267
82

Total..

349

36474—27-

-22




Douglas: Miscellaneous
Elko:
Elko
Miscellaneous
TotalEsmeralda:
Goldfield.
Miscellaneous...
Total

154
251
349

_

„.

600
82
21
103

326

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

NEVADA—Continued
Number
of returns

County and city
Eureka: Miscellaneous..

108

Humboldt:
W innemucca
Miscellaneous

117
116

Number
of returns

County and city
Pershing:
Lovelock
Miscellaneous.

92

Total-.

233
190
100

Lyon:
Yerington
Miscellaneous

110
129

Total

181

Storey:
Virginia City_
Miscellaneous.

92

Total

_.

Lander: Miscellaneous..
Lincoln: Miscellaneous.

Total

190

239

Miscellaneous

Total

1,965

180

Nye:
Tonopah

1,356
215
394

57

Mineral: Miscellaneous.

Washoe:
Reno
Sparks..
Miscellaneous.

White Pine:
Ely
McGill
Ruth
Miscellaneous.

549

Total--

228342
201
123

Total

Ormsby:
Carson City
Miscellaneous
Total--

6,164

State t o t a l - .
92

NEW HAMPSHIRE
Belknap:

Alton
Belmont
»
Laconia
Meredith
Tilton
Miscellaneous
Total..

17
11
366
75
103
172

_

744

Carroll:
Bartlett
Conway
Ossipee
_ _ __
Sandwich
Wakefield
Wolfeboro _. _ > _
Miscellaneous
Total....
Cheshire:
Hinsdale
Jaffrey
Keene
Marlboro
Swanzey
Troy
Walpole
Winchester
Miscellaneous
Total.
Coos:
Berlin
Colebrook
G or ham
Lancaster
Northumberland
Stewartstown




16
94
19
9
3
66
143

.___

350

Coos—Continued.
Whitefield
Miscellaneous _

56173

Total-

1,301

Graf ton:
Ashland
Bristol.
Campton-.
Oanaan
Enfield
Hanover
_
Haverhill
__
Lebanon
Lincoln
Lisbon
_
Littleton
Plymouth
Miscellaneous

_

_
«-__

_ _
_

_

_ _

__

Total

_ _

54
65
666
47
38
35
56
39
149

_

._

1,149
800
56
75
122
1
18

Hillsborough:
Antrim
Bedford

1,485

_

Goffstown
Greenville
._
Hillsborough-_
Hudson
Manchester _
Merrimack

Milford
Nashua..Peterboro.
Weare
Wilton .
Miscellaneous
Total

49
41
8.
25
46
263
121
319
47
63
169
150
184

_ _
.

___

__
.

_
_

35
3
66
47
94
28>
3,163
5
159
1,522
141
1&
53
42
5,37f>

STATISTICS OP INCOME

327

TABLE 17.—Individual returns by States and Territories—Number oj returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
NEW HAMPSHIRE—Continued
County and city

Number
of returns

Merrimack:
Andover
Boscawen
Concord
Franklin
Henniker
Hooksett
Hopkinton
Northneld..Pembroke
Pittsfield.
Warner
Miscellaneous.

14
5
1,391
266
28
20
9
2
6
75
28
226

Total

2,070

Rockingham:
Derry._
_.
Epping
Exeter..
Hampton
LondonderryNewmarket...
Plaistow
Portsmouth...
Raymond 1
Rye

169
20
253
122
4
84
15
866
22
28

County and city
Rockingham—Continued.
Salem.
___
Seabrook
Miscellaneous
Total
Stratford:
Dover
Farmington
Milton
Rochester. _
Rollinsford
S omersworth
Miscellaneous
Total.
Sullhian:
Charlestown
Claremont
Newport
Miscellaneous
Total
State total

Number
of returns

125
1,802
725
75
24
338
1
150
152
1,465
25
413
122
111
671
16,413

NEW JERSEY
Atlantic:
Absecon__
Atlantic City
Egg H a r b o r . .
Hammonton
Landisville
Margate
Mays Landing
Minotola
Northfield
PJeasantville
Somers Point
Ventnor
Miscellaneous
Total
Bergen:
Allendale
Alpine
Bergenfield
Bogota
C arlstadt
Chester
Cliffside
Closter
Oresskell
Demarest
Dumont
East Paterson
East R u t h e r f o r d . . .
Edgewater..
Emerson
Englewood
Fair view
Fort Lee._.
Garfield
Glenrock
Grant-wood
Hackensack
Hasbrouck Heights
Hillside.
Kingsland
Leonia
-Little Ferry




Bergen—Continued.
Lodi
Lyndhurst
May wood
Midland P a r k . . .
Moonachie
Morsemere
North Arlington.
Oradel.
Palisade Park
Park Ridge
Ramsey
Ridgefield_
Ridgefield P a r k - .
Ridgewood
Riveredge
Rutherford
Tenafiy
Union
Wallington
Waldwick
West wood
Woodcliffe Lakes
Woodridge
Wortendyke
Wyckofl
Miscellaneous

131
288
162
72
2
395
36
86
152
63
41
31
1,081
254
42
1,023
176
1,075
72
58
238
308
49
25
57
500

Total
Burlington:
Beverly
Bordentown
Burlington
Florence
Medford
Moorestown
Mount Holly
Palmyra.
Riverside
Riverton
Rqebling
Miscellaneous

10, 697

Total-

2,815

173
192
345
50
38
531
224
] 16
296
78
521

328

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number oj returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

NEW JERSEY—Continued
County and city
Camden:
Audubon
Berlin
Blackwood
Brooklawn..
Camden
Clementon
Collingswood
Gloucester..
Haddonfield
Haddon Heights.
Laurel Springs... _
Magnolia
Merchantville
Oaklyn
Westmont
Woodlynne
Miscellaneous
Total

Number
of returns

411
61
37
27
3,366
32
1,041
297
726
308
76
34
646
84
99
49
647
7,941

Cape May:
Cape May
Cape May Court HouseOcean City
Wildwood-.
Woodbine
Miscellaneous

Total
Gloucester:
Clayton
Glassboro
National Park.
Paulsboro
Pitman
._
Swedesboro
Wenonah.
West ville
Williamstown..
Woodbury
Miscellaneous..
Total.




Total
Hunterdon:
Clinton...
Flemington
Frenchtown
Highbridge..
Lambert ville
Milford
Miscellaneous
Mercer:
Highstown...
Hopewell.
Pennington.
Princeton
Trenton
M iscellaneous.

Cumberland:
Bridgeton
Mill ville
Port Norris
Vineland
Miscellaneous..
Total.

Hudson:
Arlington.
_.
Bayonne
East Newark
_
Guttenberg
_
Harrison.
Hoboken..
Hudson Heights...
Jersey City
_.
Kearney
North Bergen
_
Secaucus
Weehawken
West Hoboken
West New York...
M i scellaneous
_

1,545
588
1,353
164
6,440
492
57
1,351
19
433
84
2,553
20, 626
485
1,398
4

138
166
147
19
388
619
37, 524
42
98
8
105
258
102
76
89
39
529
244
1,590

Number
of returns

1,502
3,885
52
158
714
4,362
77
14, 793
440
579
112
1,460
725
1,193
316
30,368

_

_

Total...

Total

Essex:
Belleville
Bloomfield
Cal dwell
East Orange
Glenridge
Hilton
Irvington
Livingston
Maplewood
Millburn
Montclair
Newark
Nutley
Orange
Roseland
Short Hills
South Orange._
Verona
West Caldwell.
West Orange.._
Miscellaneous. _

County and city

10
121
21
87
171
53
269
732

_

Total...
Middlesex:
Carteret
Chrome...
Cranbury..
Dunellen
Fords.
Highland Park
Jamesburg
Metuchen
Middlesex
Milltown
New Brunswick
Old Bridge
Parlin
Perth Amboy
Roosevelt
Sayre ville
Sewaren
South Amboy
South River.
Woodbridge
Miscellaneous
_
Total
Monmouth:
Asbury Park
Atlantic Highlands.
Avon
_
Belmar..
Bradley Beach
Fair Haven
Freehold
Highlands
Keansburg
Keyport...
__
Long Branch
Manasquan
Matawan
Ocean Grove

183
44
53
1,134
6,861
204
8,479
139
214
33
159
58
53
31
184
44
122
1,972
16
65
1,499
2
134
98
357
130
190
5,868
1,041
146
76
221
152
24
412
20
41
226
623
112
149
187

329

STATISTICS OF INCOME

TABLE 17.—Individual returns by Slates and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
N E W JERSEY—Continued

Monmouth—Continued.
Red Bank
Rumson
Sea Bright
Spring Lake
Miscellaneous
Total...
Morris:
Boonton
Butler.
Chatham
Chester
Dover...
Hanover
Hilbernia...
Madison.
Morris Plains.
Morristown
Mountain Lakes
Netcong.
Rockawav
Tabor.
Wharton.
Whippany
Miscellaneous

829
76
108
223
977
5,643

Salem—Continued.
Miscellaneous...

64

Total.

659

Somerset:
Bernardsville
_.
Bound Brook
Gladstone
Manville
North Plainfield
Peapack
_
_.
Raritan.
Somerville
South Bound Brook.
Miscellaneous.

140
368
23
21
158
14
110
78
25
147

Total .

_.

Sussex:
Franklin
Newton.
Ogdensburg
Papakating
Sparta
Stanhope
Sussex
Miscellaneous..

66

Union:
Cranford___
Elizabeth
Fanwood
Garwood
Hillside
Kenil worth
Linden
Lyons Farms
New Providence .
Plainfield
Rahway
Roselle
Roselle Park
Scotch Plains
Springfield
Summit
Westfield
Miscellaneous

Total

_.

394
5,737
47
48
132
24
139
50
5
2,078
1,144
867
126
34
40
698
726
255

Total.

9,514

Total

212
141
37
2
3
52
51

Total..

Total
Ocean:
Lakewood
New Egypt
Point Pleasant
Toms River..
Tuckerton
Miscellaneous
Passaic:
Bloomingdale
Clifton..
Haledon
Hawthorne
Little Falls
Passaic
Paterson
Pompton Lakes
Prospect Park
Richfield Park
Ringwood
Totowa
Wanaque
West Paterson
Miscellaneous

Number
of returns

County and city

County and city

Salem:
Carneys Point
Elmer.—
Penns Grove.
Salem
Woodstown

12, 542

Warren:
Alpha..
Belvidere
Hackettstown..
Oxford
Phillipsburg...
Washington....
Miscellaneous..

82
57
89
91
941
136
179

Total.
State total.

1,575
150,874

NEW MEXICO
Bernalillo:
Albuquerque
Miscellaneous.
Total

..

Catron: Miscellaneous




1,347
109
1,456
16

Chaves:
Roswell
Miscellaneous
Total
Coifax:
Dawson
Koehler

418
143
561

.

.

_

_ __

171
5

330

STATISTICS OF INCOME

TABLE 17.—Individual

returns by Slates and Territories—Number

of returns

distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
NEW MEXICO—Continued
County and city
Colfax—Continued.
Raton
Miscellaneous

Number
of returns

320
242

Total .
Curry:
Clovis..
Miscellaneous..

97

Total..

County and city
Otero:
Alamogordo.-Tularosa
Miscellaneous-

Number
if returns

49
12
22

385

De Baca: Miscellaneous..
Dona Ana:
Las Cruces
Miscellaneous
Total .
Eddy:
Artesia
Carlsbad
Miscellaneous..
Total.
Grant:
Central
Fort Bayard...
Hurley..Santa Rita
Silver City
Tyrone
Miscellaneous..

36
181

126
140
70
336

252
4
80
84
50
15

Total .
andoval:
Bernalillo
Miscellaneous..

20
15

San Juan:
Farmington
Miscellaneous..
Total.
San Miguel:
East Las Vegas.
Miscellaneous. _
_
Total.
Santa Fe:
Santa Fe
Miscellaneous..

Harding: Miscellaneous..
Hidalgo:
Lordsburg.
Miscellaneous. _

35
40
37
77
339
419
359
104

Total
Sierra: Miscellaneous.
Socorro:
Magdalena..
San Marcial
Socorro
Miscellaneous

Total
Lea: Miscellaneous
Lincoln:
Carrizozo
Miscellaneous..
102
16
110
134
317
164

Total.
Mora:
Mora
Miscellaneous.

481

Total-

55




177
75

Roosevelt:
Portales
Miscellaneous..

Total
79
79
173
10
146

Total

Total.
McKinley:
Gallup
Miscellaneous.

Total .
Rio Arriba:
Tierra Amarilla.,
Miscellaneous

83

Total .

Total .
Guadalupe:
Santa Rosa
Miscellaneous.

Total.
Luna:
Columbus
Deming
Miscellaneous.

Total _
Quay:
Tucumeari
Miscellaneous..

Total .
Taos:
Taos..
Miscellaneous..
Total.

17
38
41
32
23
134
33
23
56

Torrance: Miscellaneous .
Union:
Clayton
Miscellaneous.

50
31

Total
Valencia:
Belen
Miscellaneous..

70
42

Total
State total.

112
7, 203

STATISTICS OP INCOME

331

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

NEW YORK
County and city

Number
of returns

Albany:
Albany
Altamont
Cohoes
Delmar
Green Island__.
Menands
Ravena
Selkirk
Slingerlands
Watervliet
West Albany..
Miscellaneous..

7,960
45
740
90
125
60
45
30
60
510
40
275

Total.

9,980

Allegany:
Andoyer
Angelica
Belfast
Belmont.
Bolivar
Cuba
Friendship
Wells ville
Miscellaneous..
Total
Bronx: New York City K.
Broome:
Binghamton
Deposit
Endicott
Johnson City
Port Dickinson_
Union
M iscellaneous
Total
Cattaraugus:
Allegany
Cattaraugus
Delevan
Ellicott ville
FranklinviUe—.
Gowanda
Little Valley—.
Olean
Portville
Randolph
Salamanca
Miscellaneous

31
15
17
40
147
103
34
295
170
852
32, 290
3,476
72
540
416
27
52
109
4,692

57
22
43
87
162
55
1,145
60
49
445
168

Total _

2,382

Cayuga:
Auburn
Moravia
Port Byron
Weedsport
M iscellaneous..

1,440
43
29
43
110

Total..

County and city
Chautauqua—Continued.
Westfield___
M iscellaneous
Total.
Chemung:
Elmira__
Elmira Heights.
Hqrseheads
M iscellaneous-__
Total .
Chenango:
Bainbridge
Greene
New Berlin
Norwich
Oxford
Sherburne
Miscellaneous.Total

Number
! of returns

193
323
5,183
2,812
85
88
63
3,048
49
55
52
309
56
59
648

Clinton:
Champlain
Chazy
Dannemora
Plattsburg
Rouses Point-.
Miscellaneous..

30
40
10
520
80
120

Total _

800

Columbia:
Chatham
Claverack
Germantown
HillsdaleHudson...
_
Kinderhook
Philmont
__
Valatie
Miscellaneous—.
Total-

140
35
30
20
650
60
40
40
255
1,270

Cortland:
Cortland
Homer.—
McGraw__
M iscellaneous-_

590
74
11
39

Total--

714

Delaware:
Delhi
Hancock
Sidney
Stamford
Walton
M iscellaneous. _

86
54
73
59
98
205

1,665

Chautauqua:
Broeton
Chautauqua _
Dunkirk
Falconer
Fredonia
Jamestown—_
May ville
Ripley
Silver Creek1
See footnote on p. 334.




Total .

49
57
807
142
273
3,100
72
27
140

Dutchess:
Amenia
Arlington
Beacon
Castle Point
Dover Plains
Fishkill
Hopewell JunctionH y d e Park
Millbrook
Millerton

575
50
110
400
45
40
40
35
55
140
75

332

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—'Number oj returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
NEW YORK—Continued
County and city
Dutchess—Continued.
New Hamburg
Pawling..
Pine Plains
Poughkeepsie
Red Hook
._
Rhinebeck
Staatsburg
Wappingers Falls,.
Wassaic
-M iscellaneous
Total.
Erie:
Akron
Angola
Blasdell
Buffalo
Depew
East Aurora-..
Ebenezer
Eden
Eggertsville....
Forks
Garden ville
Hamburg
Kenmore
Lackawanna.-.
Lancaster
Orchard Park..
Sloan..
_..
Snyder
Spring ville
Tonawanda
Williams ville..
Miscellaneous..
Total .
Essex:
Au Sable Forks Elizabethtown..
Keese ville
Lake Placid
Port Henry
Ticonderoga.-..
Westport
Willsboro
Miscellaneous...
Total
Franklin:
Chateaugay
Malone
Saranac Lake.. Tupper Lake...
Miscellaneous. _ _

Number
of returns

20
95
30
2,320
50
100
40
150
15
190
4,000
169
81
72
37,891
170
429
104
50
105
93
87
492
657
600
338
143
27
179
133
675
283
434
43,212
60
35
40
160
80
140
25
25
195
760
40
348
414
98
175

Total.

1,075

Fulton:
Broadalbin
Glovers ville
Johnstown
Mayfleld
North ville
Miscellaneous..

40
L,080
490
25
40
75

Total.

1,750

Genesee:
Batavia
LeRoy
Oakfield
Miscellaneous..
Total.
i See footnote on p. 334.




765
225
217
214
1,421

County and city

Number
of returns

Greene:
Athens
Cairo
Catskill
Coxsackie
Tanners ville
Windham.
Miscellaneous..

45
15
260
60
30
20
170

Total.

600

Hamilton:
Indian Lake.-.
Long Lake
Miscellaneous..

7
8
30

Total.

45

Herkimer:
Dolgeville
Frankfort
Herkimer
Ilion..
Little Falls....
Mohawk
Miscellaneous-

107
108
327
297
406
50
145

Total.

1,440

Jefferson:
Adams
Alexandria Bay.
An twerp
Carthage
Clayton
Dexter.. _
Watertown
Miscellaneous...
Total

64
53
32
209
70
17
1,666
292
2,403
• '

:

:.

:

=

:

Kings: Brooklyn L

122,852

Lewis:
Low ville
Miscellaneous..
Total.

149
147
296

Livingston:
Avon.
Caledonia
Dans ville
Geneseo
Lima...
Livonia
Mount Morris .
Nunda
Miscellaneous..

147
96
300
170
44
45
117
65
164

Total.
Madison:
Canastota
Cazenovia
Hamilton
Oneida...
Sherrill
Miscellaneous..
Total,
Monroe:
Brighton...
Brockport..
Charlotte..
Fairport...

1,148

114
123
435
89
254
1,113
188
220
63
264

333

STATISTICS OF INCOME

TABLE 17.—Individual returns by Stales and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
NEW YORK—Continued
Number
of returns

County and city
Madison—Continued.
Honeoye Falls
Ir ondequoit
Pittsford
Rochester.Sea Breeze
Spencerport
Webster
Miscellaneous

66
111
169
23,580
41
107
140
484

Total.

1,520
160
40
150
30
15
20
80
10
95

Total-




Total _

6,465

Onodaga:
Baldwinsville..
East SyracuseEastwood
Fayetteville
Jordan
Liverpool
Manlius
Skaneateles
Solvay
Syracuse
Miscellaneous..

129
191
154
119
30
72
67
139
174
10,327
425
11,827

210
Ontario:
260
Canandaigua
34
Clifton Springs..
167
Geneva...
718
Manchester
264
Naples.
354
Phelps
285
Shorts ville
589
Victor
64
Miscellaneous...
157
75
Total _
171
386 ! Orange:
179 '
Campbell Hall
85
Central Valley
269
Chester
310
Cornwall
547
Cornwall on Hudson...
48
Firthcliffe
178
Florida
Goshen.
98
185
Harriman
Highland Falls
246
May brook
_ .. _
2,8
Middletown
8,778
Monroe

N e w York: New York City 1 .__

Total .

35
21
855
4,505
62
131
38
346

2,120

Nassau:
Baldwin.Cedar hurst
Farmingdale
Floral P a r k . .
Freeport.Garden City
Glen Cove..
Great Neck
Hempstead__
Hewlitt
Hicksville
Inwood
Lawrence
Lynbrook
Mineola
New Hyde P a r k . .
Oyster Bay
Port Washington.
Rockville Center..
Roosevelt.
Roslyn
Sea Cliff
Valley Stream
Westbury
Miscellaneous
Total _

Oneida:
Boonville
Camden.
Clayville
Clinton.
New Hartford.
1
See footnote on p. 334.

Oneida—Continued.
Omsk any
Oriskany Falls...
Rome
Utica
Waterville
Whitesboro
York villeMiscellaneous

Total-

25,433

Montgomery:
Amsterdam
Canajoharie
FondaFort Plain
Fultonville
Hagaman..
Palatine Bridge.
St. Johnsville.-Tribes Hill
Miscellaneous.._

Niagara:
Gasport
La Salle
Lewiston
Lockport
Middleport
Niagara Falls
North Tonawanda.
Miscellaneous

Number
of returns

County and city

342,531
i
60
270
68
1,320
115
3,750
820
244
6,647
73
56
15
136 !
192 I

M ontgomer y
Newburgh..
Port Jervis
Tuxedo __
Walden
Warwick
Washi ngton ville
West Point
Miscellaneous
Total.-

Orleans:
Albion.
HollvMedina
Miscellaneous..
Total

433
155
957
46
51
58
63
83
129
1,975

_
...
.

.
.

.
.

15
60
55
85
75
20
25
200
35
80
40
1 040
110
60
1,650
470
180
150
200
25
55
250
4,880
290
90
338
131
849

334

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
NEW YORK—Continued
County and city
Oswego:
Fulton
Mexico
Oswego
Phoenix
Pulaski___
Miscellaneous..
Total.
Otsego:
Cooperstown
Oneonta..
Richfield Springs.
Unadilla..
-_.
Miscellaneous

Number
of returns

368
35
663
54
72
131

TotalQueens: New York City l
Rensselaer:
Castleton
Hoosick Falls
Nassau
Rensselaer
Schaghticoke
Troy
Valley Falls
West Sand LakeMiscellaneous
Total.
Richmond: New York City 1
Rockland:
Congers
Garnersville
Haverstraw
H illburn
Nanuet
New City
Nyack
Pearl River
Piermont
Spring Valley
South Nyack
Suffern
Tompkins Cove
Valley Cottage
West Haverstraw
West Nyack
Miscellaneous
Total .
ew York City:
Counties—
Bronx
Kings (Brooklyn).
New York
Queens
Richmond

St. Lawrence:
Canton
Gouverneur
Massena
Norwood
Ogdensburg
Potsdam
Miscellaneous-.
Total

174
594
42
43
131

160
40
100
75
25
70
470
24, 820
90
180
30
520
20
3,680
35
12
253
4,820
3,633
40
40
280
50
75
30
570
180
75
175
25
245
40
25
35
40
335
2. 2^0

32,290
122,852
342, 531
24, 820
3,633

Saratoga:
Ballston Spa
Corinth
Mechanicville
Mount McGregor..
Palmer
Round Lake
Saratoga Springs...
Schylerville
South Glens Falls_.
Still water
Victory Mills
Waterford
Miscellaneous
Total .
Schenectady:
Alplaus
Delanson
Rotterdam Junction_
Schenectady
Scotia
M iscellaneous
Total.
Schoharie:
Cobleskill
Howes Cave
Middleburgh,,.
Richmondville_.
Schoharie
Sharon Springs..
Miscellaneous.-.
Total .
Schyler:
Montour Falls.
Watkins
M iscellaneous _.




147
144
288
51
417
192
321

526,126

1,560
240
50
335
15
45
30
650
80
40
40
10
150
235
1,920
10
15
25
6,560
340
30
6,980
155
30
25
15
35
20
50

330
67
94
19

Total..

180

Seneca:
Seneca Falls....
Waterloo
Miscellaneous..

242
88
62

Total .

392

Steuben:
Addison
Avoca
Bath
Canisteo
Corning
Hornell
Painted Post-.
Wayland
Miscellaneous..

49
15
165
102
665
825
93
89
315

Total.

Total

Number
of returns

1,323

Total .
Putnam:
Brewster
Carmel
Cold Spring
Garrison
Lake Mahopac.
Miscellaneous...

County and city

2,318

STATISTICS OF INCOME

335

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
NEW YORK—Continued
Number
of returns

County and city
Suffolk:
Amityville
Babylon
Bay Shore..
Bridgehampton. _ _
Brightswaters
Centre Moriches..
East Hampton
Fishers Island
Greenport
Huntington
Islip
Lindenhurst
Northport
Patchogue
Port Jefferson
Riverhead
Sag Harbor
Sayville
Southampton
Southold
Miscellaneous
Total

Washington:
Cambridge
Fort Edward..
Granville
Greenwich
Hudson Falls..
Salem
Whitehall
Miscellaneous..
Total.

195
167
68

Total
Tompkins:
Groton
Ithaca__
_.
Trumansburg.
Miscellaneous
Total

117
1,242
29
61
1,449

Ulster:
Ellenville
Highland
Kingston
Marlboro
Milton
New Paltz
Port Ewen
Saugerties
Wallkill
Woodstock....
Miscellaneous

120
80
,160
70
35
50
15
210
40
35
385

Total

2,200

Warren:
Glens Falls....
Lake George..
Luzerne
Warrensburg..
Miscellaneous.
Total




60
15
45
150
1,230

63
144
281
122
76
42
207

Total.
3,845

Total

Waverly
Miscellaneous

1,120

Wayne:
Clyde.
Lyons
Newark
Palmira
Sodus..
Wolcott.
Miscellaneous..

Sullivan:
Callicoon
Liberty
Livingston Manor
Monticello
Roscoe
South Fallsburg...
Woodridge
Miscellaneous

Tioga:
Ov

80
100
110
110
200
60
230
230

935

Westchester:
Ardsley
Ardsley-on-Hudson..
Bedford
Bedford Hills
Briarcliff Manor
Bronxville
Buchanan
Chappaqua
Croton-on-Hudson. _ _
Dobbs Ferry..
Elmsford
Harmon-on-Hudson..
Harrison
Hartsdal e
Hastings-on-Hudson.
Hawthorne
Irvington
Katonah
Larchmont
Mamaroneck
Mount Kisco
Mount Vernon
New Rochelie.
__
North Tarrytown
North Pelham
Ossining
Peekskill
_._
Pelham
___
Pelham Manor
Pleasant ville
Pocantico Hills.. . . .
Port Chester.
Purchase
Rye
Scarsborough
Scarsdale
Tarrytown
Tuckahoe
Valahalla.
_.
Verplanck
White Plains
Yonkers
Yorktown Heights
Miscellaneous

40
45
35
60
90
1,030
35
90
155
240
75
40
200
240
330
50
240
110
660
560
390
4,330
2,850
200
50
760
880
520
335
360
15
1,220
30
640
60
720
490
330
45
30
2, 880
5,250
30
2,510

Total-

29,250

Wyoming:
Arcade..
Attica..

53
87

336

STATISTICS OF INCOME

TABLE 17.—Individual

returns by States and Territories—Number

of

returns

distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
NEW YORK—Continued
County and city
Wyoming—Continued.
Castile
Perry
Silver Springs
Warsaw
Miscellaneous
Total

Number
of returns

26
138
19
178
74
575

County and city
Yates:
Dundee
Penn Yan_.
Miscellaneous.
Total
State total

Number
of returns

45
283
70
398
751,941

NORTH CAROLINA
Alamance:
Burlington
Graham
Haw River
Mebane
Miscellaneous..
TotalAlexander:
Taylorsville___.
Miscellaneous..
Total
Alleghany: Miscellaneous..
Anson:
Wadesboro
Miscellaneous

Caldwell:
320
50
1060
220
660

40
20

lob
40

Total.
A she: Miscellaneous...
A very: Miscellaneous..
Beaufort:
Belhaven
Washington
Miscellaneous
Total_
Bertie:
Windsor
Miscellaneous..
Total

15
250
125
390

50

Brunswick:
Southport
Miscellaneous
TotalBuncombe:
Asheville
Miscellaneous..

60

Burke:
Morganton
Miscellaneous-.
Total.
Cabarrus:
Concord
Kannapolis
Miscellaneous..
Total .




Total
Camden: Miscellaneous.
Carteret:
Beaufort
Morehead City
Miscellaneous
Total

2,860
350
3,210

155
180'
20>
85
65

Caswell: Miscellaneous.
Catawba:
Hickory
Maiden
Newton
Miscellaneous
Total
Chatham:
Siler City
Miscellaneous
Total...
Cherokee:
Andrews
Murphy
Total

100

Bladen: Miscellaneous-

Total

Granite Falls
Lenoir
Miscellaneous

C ho wan:
Edenton
Clay
Cleveland:
Kings Mountain
Shelby
Miscellaneous

80)
25
25>
50»
130?

45
175
60

Total
Columbus:
White ville
Miscellaneous

280
35
125

Total
160
315
55
170

160'

Craven:
New Bern
Miscellaneous

400
10s

Total

135
25

410*

Cumberland:
Fayetteville
Miscellaneous
Total

500?
130?
630*

337

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by ciiies, loivnships and post offices, calendar year
1925—Continued
NORTH CAROLINA—Continued
County and city

; Number
: of returns

Currituck: Miscellaneous.
Dare: Miscellaneous

Number
of returns

County and city

30 S Halifax:
Enfield
Roanoke Rapids.
Rosemary
Scotland Neck...
Weldon
Miscellaneous

Davidson:
Lexington
Thomas ville
Miscellaneous
Total _

Total.

Davie:
Cooleemee
Miscellaneous..

70
65
70
110
40

Harnett:
Dunn
Miscellaneous..

440
110
50

Total

Total
Duplin:
Warsaw
Miscellaneous

40
80

Total-

160

Hay wood:
Canton
Waynesville
Miscellaneous..

120

Total.

Durham:
Durham
Miscellaneous

1,340
190

Total

'Gates: Miscellaneous
Graham: Miscellaneous..
•Granville:
Oxford
M iscellaneous.
Total
Greene: Miscellaneous.

20
2,230
25

I

Hoke:
Raeford
Miscellaneous..

55
15

Total
2,275
: = | Hyde: Miscellaneous.
20
60

70

10

Iredell:
Mooresyille
Statesville
Miscellaneous..

110
340
50

Total
110
10
30
15
620
25
5
55
110
980
10
10
190
20
210
20

Ouilfqrd:
Gibson v ille
Greensboro
High Point
Miscellaneous

10
2, 300
790
90

Total.

3,190




50
30

Total

Total...

Total.

740

Total-

Total

Oaston:
Belmont
Bessemer City.
Cherryville
Dallas.
Gastonia
Lowell
McAdenville...
Mount Holly..
Miscellaneous..

490
250

Hertford:
750
Ahoskie..
220
20 il
Miscellaneous..

Forsyth:
Kernersville
Winston-Salem.
Miscellaneous.. _

Franklin:
Franklin ton..
Louisburg

170

Henderson:
Hendersonville..
Miscellaneous...

1,530 !

Edgecombe:
Rocky Mount.
Tarboro.
Miscellaneous. _

Total

75
85
10

500

Jackson: M iscellaneous
Johnston:
Benson
Clayton .
Selma
Smithfield.. . _
_ __
Miscellaneous

70
45
55
75
105
80

Total
Jones: Miscellaneous
Lee:
San ford
..
M iscellaneous

360
5

_ ...
_

Total
Lenoir:
Kinston
La Grange
Miscellaneous
Total
Lincoln:
Lincolnton
Miscellaneous..
Total

..

145
5
150
355
25
140
520

_

115
75
190

338

STATISTICS OF INCOME

TABLE 17.—Individual

returns by States and Territories—Number

of returns-

distributed by coundes, and by cities, wwnships and post offices, calendar year
1925—Continued
NORTH CAROLINA—Continued
County and city
McDowell:
Marion
Miscellaneous..
Total.
Macon: Miscellaneous...
Madison: Miscellaneous.
Martin:
Robersonville..
Williamston. _.
Miscellaneous..

Number \
of returns
130
40 !i
170
35
40
20 !
45
45
110

TotalMecklenburg:
Charlotte
Cornelius
Davidson
Miscellaneous..

4,225
10
45
190

Total.

4,470

Mitchell: Miscellaneous..
Montgomery:
Troy..
M iscellaneous. _

45

Total
Moore: Miscellaneous..

65

100 i
1,630
70

Total.

1,700

Northampton: Miscellaneous.
Onslow: Miscellaneous.

130
40

Orange:
Carrboro
Chapel H i l l . . . .
Hillsboro
Miscellaneous..

5
100
25
10

Total
Pasquotank:
Elizabeth City..
Miscellaneous...
Total .

35
350
60 ';
410

Pender:
Burgaw
Miscellaneous..
Total.

110
20

Total.

130

Pitt:
Ayden.
Farmville
Greenville
Miscellaneous..
Total .
Polk:
Tryon
Miscellaneous..
Total.
Randolph:
Asheboro
Ramseur
Randleman—
Miscellaneous..
Richmond:
Hamlet..
Rockingham...
Miscellaneous..

470'
60
30
90
75
30
15
45
165
225
125
20

50

Total.
Robesqn:
Fairmont
Lumberton
Maxton
Red Springs....
Miscellaneous..

370

Total..
Rockingham:
Draper.
Leaks ville
Madison._
Mayodan
Reidsville
Spray
Miscellaneous .

440'

Total.
Rowan:
China Grove...
Salisbury
Spencer
Miscellaneous-

470

Total
Rutherford:
Caroleen
Cliffside
Forest City
Henrietta
Rutherfordton.
Miscellaneous. _

945

205

Perquimans:
Hertford
Miscellaneous..

60
15

Total
Sampson:
Clinton
Miscellaneous..

Total...

75

Total.




40
65
305
60

410

New Hanover:
Wilmington....
Miscellaneous..

Pamlico: M iscellaneous.

Number
of returns

Person:
Rqxboro
Miscellaneous..

Total

Nash:
Spring Hope...
Miscellaneous..
Total.

County and city

25
155
55
80
125

15.
9040
15
190
50
70

15
670
165

5
15
40
5
85
55

80

339

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
N O R T H CAROLINA—Continued
County and city

Number
of returns

Scotland:
Laurinburg
Miscellaneous

110
45

Total

155

Stanley:
Albemarle
Badin
Norwood
Miscellaneous

130
60
15
15

Total

220

Stokes: Miscellaneous

45

Surry:
Elkin
Mount Airy
Miscellaneous

60
180

Total

270

Swain: Miscellaneous

50

Transylvania:
Brevard
Miscellaneous
Total
Tyrrell: Miscellaneous. _.
Union:
Monroe
Miscellaneous
Total

20
100
20

County and city
Vance:
Henderson
Miscellaneous
Total.

300
10
310

Wake:
Raleigh
Wake Forest
Wendell
Miscellaneous
Total
Warren: Miscellaneous
Washington: Miscellaneous..
Watauga: Miscellaneous

280

2, 220
55
25
150
2, 450
115
50
30

Wayne:
Fremont
Goldsboro
Mount Olive
Miscellaneous
Total

40
520
80
90

Wilkes:
North Wilkesboro..
Wilkesboro
Miscellaneous

105
10
5

730

120

Total.

Wilson:
Wilson
Miscellaneous. _

630
140

Total .
200

Number
of returns

770

Yadkin: Miscellaneous..
Yancey: Miscellaneous..

15
20

State total

38,740

NORTH DAKOTA
Adams: Miscellaneous..

Cavalier:
Langdon
Miscellaneous

Barnes:
Valley City
M iscellaneous

165
205

Total

370

Benson: Miscellaneous..
B illings: M iscellaneous _.

125
5

Bottineau:
Bottineau City
M iscellaneous

110
50

Total

40
110

Total

150

Dickey:
Ellendale
Oakes
.
Miscellaneous

._

......

142

Total

160

Bowman: Miscellaneous
Burke: Miscellaneous. __

55
100

Burleigh:
Bismarck
M iscellaneous

475
130

Total

605

Divide:
Crosby
_
Miscellaneous
Total

50
60
32

...

.

55
50
105

Dunn: Miscellaneous.
Eddy:
New Rockford.
M iscellaneous..

110
40

Total-

150

Cass:
Oasselton
Fargo
M iscellaneous

65
1,590
510

Emm ons:
Linton
Miscellaneous..

30
40

Total

2,165

Total.

70




340

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
NORTH DAKOTA—Continued
Number
of returns

County and city
Foster:
Carrington
Miscellaneous

65
38

Total

Number
of returns

County and city
Pierce:
Rugby
Miscellaneous

60
16
76

103

Total

Oolden Valley:
Beach
M iscellaneous

40
25

Ramsey:
Devils Lake
Miscellaneous

Total

65

Grand Forks:
Grand Forks
Larimore
Miscellaneous
Total

_
_

675
55
378

_.

1,108

Orant: Miscellaneous.

Total.

Total

165

Richland:
Hankinson
Ligderwood
Wahpeton
Miscellaneous

75
55

_

_

_
_
_

60
30
90
180

Logan: Miscellaneous._

50
160

TVTOTTPTITV" Miscellaneous

_

_
_

40
30
40

Total

110

McKenzie:
Alexander
Miscellaneous
Total
McLean:
Wilton

75
50
40

Renville: Miscellaneous. _.

78

.._

60
189

Total

249

Mercer: Miscellaneous
Morton:
Hebron

Total
Sargent: Miscellaneous
Sheridan: Miscellaneous
Sioux* JVtiscellaneous

60
70
60
27

_

_

50

Total

_

54

Stark:
Dickinson

180
40

Total

220

Steele: Miscellaneous

Towner:
Cando..
Miscellaneous..

60
50
130
110
350

60
385
260
645

_
_

Total

85
40
125

Traill •
1
Hillsboro.
_
i
Mayville..
40
Miscellaneous

. . .

210
90

Miscellaneous
Total




__

67

TVTandan

Mountrail: Miscellaneous
Nelson: Miscellaneous
Oliver* Miscellaneous
IPembina: Miscellaneous

_

Stutsman:
12
Jamestown.
46
\
Miscellaneous
58
Total

-_.
_

50

"Rolpttp* IVTisppllflxiPOim

Slope:
Marmarth

250
190
440

45
33

_

Hettinger: Miscellaneous
Kidder: Miscellaneous

Mclntosh:
Ashley.-.
Wishek
Miscellaneous

Total.
Ransom:
Enderlin
Lisbon
Miscellaneous.. _

65

Griggs:
Cooperstown
Miscellaneous

La Moure:
Edgeley
La Moure
Miscellaneous
Total

-

Total

___
_

40
50
75
165

Walsh:
i
Graft on
125 '
Park River... .
100
Miscellaneous

85
40
100

8
150

225

340

!

Total

341

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
N O R T H DAKOTA—Continued
County and city

Number
of returns

Ward:
Kenmare
Minot
Miscellaneous

65
675
245

Total

985

Wells:
Harvey
Miscellaneous.. _
Total

Number

County and city
Williams:
Williston
Miscellaneous.

_

of returns

_

170
100

Total __

270

State total

11,715

110
100
210

OHIO

Adams:
Manchester
Peebles
Miscellaneous..

Beimont—C ontinued.
Yorkville.Miscellaneous
Total.

Total.

Total__

Total__

Total _
Athens:
Athens..
Buchtel
Chauncey
Glouster
Jacksonville
Nelsonville
Miscellaneous..

39
40
78
157

Butler:
Hamilton
Middletown__.
Oxford
Miscellaneous..

Ashland:
Ashland
Loudonville..
Ashtabula:
Ashtabula
Conneaut
Geneva.
Jefferson
Miscellaneous..

2,453

Brown:
Georgetown
Ripley
Miscellaneous..

Allen:
Bluffton__
Delphos
Lima
Spencerville___.
Miscellaneous..

Total

81
340

521

1,988
1,069
130
296

Total.

3,483

Carroll:
Carrollton

1,779 '
Miscellaneous..
729
Total__
144
71 j
Champaign:
99
Mechanicsburg _
2,822
St. P a r i s . .
Urbana
M iscell aneous
275
Total
3
7
Clark:
58
8
New Carlisle
South Charleston
135
26
Springfield

Miscellaneous

Total__

38
43
124
132
22

Total-

359

18535
12
213
15
275

.

_

_.

_

33
39
2,175
138

512

Auglaize:
Minster..
New Bremen..
St. Marys
Wapakoneta...
Miscellaneous..

158
27

Beimont:
Barnesville
Bellaire.
Bethesda
Bridgeport
Flushing
Martins F e r r y .
St. Clairsville..
Shadyside




219
677
37
205
89
532
114
159

Total. _.
Clermont:
Batavia
Bethel
.
Loveland
Milford
New Richmond
Miscellaneous

2,385

_
.

46
33
84
91
52
79

Total _
Clinton:
Blanchester
Sabina
Wilmington
Miscellaneous

385

Total

390

54
50
229
57

342

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number oj returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
OHIO—Continued
Number
of returns

County and city
Columbiana:
Columbiana
East Liverpool
East Palestine
Leetonia
Lisbon
Salem
Salineville__ _
Wellsville
Miscellaneous.

_

67
1,243
372
254
264
380
141
278
200

_ _

Total_ _.

3,199

Coshocton:
Coshocton
Miscellaneous

350
19

Total _

369

Crawford:
Bucyrus
Crestline
Galion
Miscellaneous

356
194
339
40

Total

929

.

_

Total. _

123
136
46
16
103
36, 614
705
81
1,267
155
118
15
1,943
6
136
13
86
74
74
397
2,228
44,336
16
259
5
37
32

Total

349

Total .

. . . .

1,315

Fairfield:
Bremen
Lancaster
Miscellaneous.

35
435
72

Total

542

Fayette:
Washington Court House
Miscellaneous
_

280
48

Total

328

Franklin:
Bexley.
Columbus
East Columbus
Grand view
Grove City
Westerville

. . . .

82
12,875

7

.

9
21
75
71
132

..

221
44
20

Total

_.

13,272

Fulton:
Archbold.
Delta
Swanton
Wauseon
Miscellaneous

17
37
47
62
29

Total

192

Gallia:
Gallipolis
Miscellaneous

79
4

Total

83

Geauga:
Chardon.
Miscellaneous

_

_ _

93
19

Total.

112

Greene:
C edarville
Jamestown
Osborn __
Xenia
Yellow Springs
M! i ^ cell aneous

_

Total

.

34
39
56
338
59
59
585

Guernsey:
Byesville
Cambridge
M isopllaneous
^

19
450
47

285

Delaware:
Delaware
Miscellaneous.. . . .
Total.

74
68

Miscellaneous
_.

Darke:
Arcanum
Greenville
Union City. _
Versailles
Miscellaneous

Total

Erie—Continued.
Vermilion
M iscell aneous

W^orthinEfton

Cuyahoga:
Bedford
Berea
Bratenahl
Brecksville
Chargin Falls. _
Cleveland..
Cleveland Heights
Dover
East Cleveland
Euclid Village
Garfield Heights
IndeDendence
Lakewood
Maple Heights
Newburg Heights
North Olmstead
Rocky River_
Shaker Heights
South Park
_ _ .
West Euclid
Miscellaneous

Defiance:
Defiance
Hicksville
Miscellaneous

Number
of returns

County and city

.

Erie:
Castalia
Huron
Sandusky




347
34
381
31
70
1.072

Total
Hamilton:
Addyston
Cheviot
Cincinnati .
Cleves
Elmwood Place
Glendale
Harrison
Lockland.

516

._

14
161
28,150
41
146
129
41
225

343

STATISTICS OP INCOME

TABLE 17.—Individual returns by Slates and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
OHIO—Continued
Number
of returns

County and city
11 a milt on—Continued.
Mount Healthy
North College Hill..
N orwood
Reading
St. Bernard
Sharonville
Wyoming
Miscellaneous

169
4
1,765
150
295
65
450
319

Jefferson:
Amsterdam
Bergholz
Brilliant..
Dillonvale
Grover
Mingo Junction.
Steubenville
Toronto.
Miscellaneous

56
107
115
2.0
202
2,354
217
271

32,124

Total.

3,401

Total.

Hancock:
Findlay
McComb
Miscellaneous..

Knox:
Fredericktown..
Mount Vernon..
Miscellaneous. _.

Total

18
390
73

Total.

Hardin:
Ada
Forest
Kenton
Miscellaneous,.
Total-

342

Harrison:
Cadiz
Miscellaneous..

264
141

Total
Henry:
Deshler
Holgate
Napoleon
Miscellaneous..

35
27
205
49

Total

316

Highland:
Greenfield
Hillsboro
Miscellaneous..

123
150
71

Total,

344

3 locking:
Logan
Murray City..
Miscellaneous..

209
10
19

Total

238

Holmes:
Millersburg
Miscellaneous

. . . . ._

154
170

Total

324

Huron:
Bellevue
Monroeville
New London
Nor walk
Willard
Miscellaneous

217
21
45
257
170
35

.

. . .

745

Total

Jackson:
Jackson
Oak Hill
Weilston
M iscellaneous

Number
of returns

County and city

.

Total.




. . . .

153
21
75
9

258 I

481

Lake:
F airport
Painesville
Wiekliffe..
Willoughby....
Miscellaneous..

194
814
135
147
378

Total..
Lawrence:
Coal Grove
IrQnton
Miscellaneous..

11
508
50

Total.

569

Licking:
Granville
Newark..
IJtica
Miscellaneous..

71
23
107
1,069

Total .
Logan:
Bellefontaine--.
West Liberty..
Miscellaneous..

317
18
61

Total
Lorain:
Amherst
A von
.
Elyria
Lorain
Oberlin
Wellington

-.
_

.

.

_.

_._
.

.

Miscellaneous..
Total

-.

396
285
68
1,961
2,440
266
103
268
5, 391

Lucas:
Maumec
Sylvania
Toledo
Miscellaneous..

130
96
14,160
153

Total..

14, 539

Madison:
London
Mount SterlingPlain City
West Jefferson. _
M iscellaneous. _.
Total.

123
20
15
18
5
181

344

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, ioivnships and post offices, calendar year
1925—Continued
OHIO—Continued
County and city

Number
of returns

Mahoning:
Lowell ville
Sebring.
Struthers
_.
Yqungstown...
Miscellaneous..

391
598
836
14,851
613

Total.

C o u n t y and city

17, 289

Marion:
Marion
Miscellaneous..
Total .
Medina:
Lodi
Medina
Wads worth
Miscellaneous..

Total.
Meigs:.
Middleport
Pomeroy
_.
Miscellaneous..
Total.
Mercer:
Celina
Coldwater
Fort Recovery.
Rqckford
Miscellaneous..
Total..
Miami:
Bradford
Covington
Piqua
Tippecanoe C i t y . .
Troy
West Milton
Miscellaneous
Total

Muskingum:

Dresden
Roseville.
South Zanesville.
Zanesville
Miscellaneous
Total.

Total.

59
178.
215
478'-

2a'
4S
2896

Total
Perry:
Corning
Crooksville
15 i
New Lexington. _.
19
New Straits ville
Shawnee.
193 !
Somerset
.
Miscellaneous

127
26

27
41
450
74
300
25
29

_

79<
51
158-47
34:
24
4&»

TotaL

442

Pickaway:
;
Ashville
!
Circleville
i
Miscellaneous..

22
209
25

i
1

!

946 \

32
8,845
64
187
26
38
191
9,383

Morgan:
McConnelsville.
Miscellaneous...

TotalPike:
Waverly
Miscellaneous..

23.
15

Total .

38-

Portage:
Garrettsville...
Kent—.
Ravenna
Miscellaneous.

32'
778
396.
309

Total-.

81

65 I

1, 515>

Preble:

Eaton
Lewisburg
Miscellaneous..
Total.

Morrow:
Cardington
M o u n t Gilead...
Miscellaneous...




51

Ottawa:
Marblehead....
Oak Harbor
Port Clinton...
Miscellaneous639
Total.97 !i Paul ding:
101 !
Antwerp
8 |
Paulding
ji
Miscellaneous..
206 |!

172

Total.

4
389'

111
173
278
77

Total.

Total

1, 388-

1,006

156
16

Total-

15
23131, 225
112

Noble:
Belle Valley....
Caldwell.......
Miscellaneous..

975
31

Monroe:
Woodsfield
Miscellaneous..

Montgomery:
Brook ville
Dayton
Germantown
Miamisburg
Oakwood
West Carrollton..
Miscellaneous

Number
of returns;

Putnam:
Columbus Grove.
Continental
Leipsic
Ottawa-.
_.
Miscellaneous
Total-

13321
112
266
32
11
31
52
31
157

345

STATISTICS OF INCOME

._
_
returns by Siaies and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925— Continued

TABLE 17.—Individual

OHIO—Continued
County and city

Number
of returns

County and city

Bichhmd:
Mansfield
Plymouth
Shelby
Miscellaneous..

Tuscarawas:
Dennison
Dover
Newcomerstown . _.
New Philadelphia.
Uhrichsville. _
Miscellaneous

Total Ross:
Chillicothe
Miscellaneous..

307
413
125
499
401
204

Total.

1,949

Union:
Marys ville
Richwood
Miscellaneous..

Sandusky:
Clyde.
Fremont
Gibsonburg
Woodville
Miscellaneous..

71
17
9

Total-

Total .

97

Total _

Van Wert:
Convoy.
Van Wert
Miscellaneous..
Total.

•Scioto:
New Boston. _.
Portsmouth
Sciotoville
Miscellaneous..

Vinton:
McArthur
Miscellaneous..
Total.

Total.
Seneca:
Fostoria ..
Tiffin..
Miscellaneous .
Total.

351
542
108

Total .

Total.

390
7
658
84
749

Wayne:
Doylestown
Orr ville . . .
Rittman
Shreve_
Wooster. _
Miscellaneous
Total .

Total-

Trumbull:
Girard
Hubbard
Newton Falls..
Niles
Warren
Miscellaneous.

148
139
103

Washington:
Belpre._
Marietta
Miscellaneous
Total

1,001

Stark:
Alliance
Canal Fulton__
Canton....
Louisville
Massillon
Minerva.Navarre
North Canton _
Miscellaneous..
Total

360

Warren:
Franklin
Lebanon.
Miscellaneous..

1,900

Shelby:
Sidney
Miscellaneous..

Summit:
Akron. _
Barberton
Cuyahoga Falls.
Hudson
Kenmore
Miscellaneous...

14
312
34

41
331
83
50
928
211
1,644

_
__

Williams:
Bryan
Montpelier
_
Stryker.
West Unity
Miscellaneous
Total

9,549
13,885
2,470
478
110
587
227

_

129
106
8
15
29
287

Wood:
Bowling Green.
_
North Baltimore
Perrysburg..
. .
Rossford..
__
_
Miscellaneous.. _
TotaL_
Wyandot:
Carey
Upper Sandusky.
Miscellaneous

17, 757

371
51
610
1,253
383

179
74
159
151
230

81
121
47

Total .

793

249

i

TotaL




3,498 |

State total__

| 224,643

346

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
OKLAHOMA
Number
of returns

County and city
Adair:
Still well.
Miscellaneous..

115
3

Total.

118

Number
of returns

Cimarron: Miscellaneous

Alfalfa:
Cherokee
Miscellaneous..

Cleveland:
Norman
Miscellaneous

_

Total

Atoka:
Atoka
Miscellaneous..

232
6
238

Coal:
Coalgate
__
Lehigh...
Miscellaneous

Total.

49
2

Total.

Beckham:
Elk City
Sayre
Miscellaneous..

126
76
20

67
218
9

Total.

Total

53

Comanche:
Fort Sill...
Lawton
Miscellaneous

Beaver: Miscellaneous.

294

Blaine:
Geary
Okeene
Watonga
Miscellaneous..

Total

117

Bryan:

Caddo
Durant
Miscellaneous

29
155
6

Total

190

Caddo:
Anadarko. _ _
Carnegie
Cement
Miscellaneous...

117
39
48
21

Total

225

.

.

_

.

405
39
5

Total

Creek:
Bristow
Depew...
Drumright
Kiefer
Mounds..
Oilton...
Sapulpa
Shamrock
Slick...
Miscellaneous
Total

_

126
16
142.
482,
39
280

__

49
87
54639.
20
2.
1,612.

Custer:
Clinton.
Thomas..
Weatherford
Miscllaneous.
Total

144
38.
49
6
237

Delaware: Miscellaneous.
Dewey: Miscellaneous

7
35

Ellis:
Shattuck
Miscellaneous
Total

39
24

1,188

Total

Garfield:
Covington
Enid
_
Garber...
Miscellaneous
Total

39
13

Total




85

Craig:
Vinita..
_.
Miscellaneous. _
Total

t

745
165
202
68
8

Cherokee:
Tahlequah
Miscellaneous..

Total

5919.

449

Carter:
Ardmore
Healdton
Wilson - . . .
Wirt
Miscellaneous...

Choctaw:
Boswell _
Hugo
Miscellaneous

Cotton:
Devol.
Walters
Miscellaneous
Total

Total.

Canadian:
El Reno__
_
Yukon.
Miscellaneous...

County and city

52

.

..

19
134
3
156

Garvin:
Lindsay..
Pauls Valley
Wynne wood
Miscellaneous
Total

_

106
960
107
W
1,203
39
144

233

STATISTICS OF INCOME

347

TABLE 17.—Individual returns by Siafes and Territories—Number of returns
distribuied by counties, and by cities, townships and post offices, calendar year
1925—Continued
OKLAHOMA—Continued
County and city
Grady:
Chickasha
Miscellaneous

_

Number
of returns

434
19

Total.

49
126

Total

175

Greer:
Mangum
Miscellaneous

117
17

Total

134

Kiowa:
Hobart
Snyder
_.
Miscellaneous.

Number
of returns

127
21
12

453

Grant:
Medford
Miscellaneous

County and city

Total

Harmon:
Hollis
Miscellaneous

Total

61

Le Flore:
Heavener
Poteau
Spiro
Miscellaneous.

79
47
33

Total

Total

208-

116
39'
155-

Total

222
154
7
383

Total...
Jackson:
Altus
Miscellaneous

231
8

Total

239

Jefferson:
Ringling
Waurika
Miscellaneous
Total

103

385
18

Total

Hughes:
Holdenville
Wetumka
Miscellaneous

319

Logan:
Guthrie
Miscellaneous.

_.

Total

403

Love:
Marietta
Miscellaneous.
Total

50
58
33

Total

91

McCurtain:
Broken Bow..
Idabel.
Wright City-.
Miscellaneous.
Mclntosh:
Checotah
Eufaula
_.
Miscellaneous.

_..

Kay:
Blackwell
Newkirk
Ponca C i t y .
Three Sands
Tonkawa
Miscellaneous
Total

532
126
966
39
376
53
2,092

Kingfisher:
Hennesse
Kingfisher
Miscellaneous
Total




128

49*
1

McClain:
Purcell
Miscellaneous.

Total

Johnston:
Tishomingo
Wapanucka
Miscellaneous
Total

50
11

Lincoln:
Chandler
Prague
Stroud
Miscellaneous.

Harper: Miscellaneous.
Haskell:
McCurtain
Stigler
Miscellaneous

16ft

Latimer:
Wilburton
Miscellaneous.

Total
Major:
Fair view.
Miscellaneous.
Total..
Marshall:
Madill
Miscellaneous.
Total
Mayes:
Pryor
Miscellaneous.
Total

38
77
7
7
129
49
78
17
144
49
11
60
39
7
46
39
23

348

STATISTICS OF INCOME

TABLE 17.—Individual

returns by States and Territories—Number

of returns

distributed by counties, and by chies, townships and post offices, calendar year
1925—Continued
OKLAHOMA—Continued
County and city

Number
of returns

Murray:
Davis
Sulphur..
M iscellaneous. _
Total.
Muskogee:
Boynton
Fort Gibson....
Haskell
Muskogee
Miscellaneous..
Total .
Noble:
Perry
Miscellaneous..
Total.
Nowata:
Nqwata
Miscellaneous..
Total.
Okfuskee:
Boley...
Okemah
Weleetka
Miscellaneous..
Total Oklahoma:
Britton
Edmond
Oklahoma City.
Miscellaneous...
Total.
Okmulgee:
Dewar
Henryetta
Kusa
Morris
Okmulgee
Miscellaneous..

Ottawa—Continued.
Zincville
Miscellaneous
99
38
38
59
1,517
2
1,654
193

134
143
3
231
78
4
316
15
77
6,609
5

Total.
Ottawa:
Afton
_
Cardin
Commerce.
Douthat...
Miami
Picher
Quapaw




2
10

Total.
Pawnee:
Cleveland
Pawnee
Miscellaneous..

562

Total .
Payne:
Cushing
Stillwater
Yale
Miscellaneous..

326

Total.
Pittsburg:
Dow
Haileyville
Hartshorne
Kiowa
-.
Krebs
McAlester
Quinton
Miscellaneous-

725

Total-

500

Pontotoc:
Ada
Allen
Rqff
Miscellaneous..

241
39
11
3

Total
Pottawatomie:
6,706 |
Shawnee
Tecumseh . . .
Miscellaneous

193
117
16

347
231
145
2

4
23
77
347
21
11

_j

294
539
40
7

. . . .

Total

586

Pushamataha:
Antlers
Miscellaneous

40
20

Total

Total..
Apperson
Avant.
.._
Barnsdall (formerly Bigheart)
Denoya
Fairfax.
_
_
Hominy
Pawhuska
. _.
Shidler
W ynona
Miscellaneous

Number
of returns

County and city

60

Roger Mills: Miscellaneous
39
58
116
49
269
327
786
117
58
14

10

Rogers:
Chelsea .
Claremore
M iscellaneous. _.

57
96
3

Total

156

Seminole:
Cromwell. .__
Wewoka
Miscellaneous

77
210
12

Total

29
10
279
154
19

Sequoyah:
Sallisaw
Vian

Miscellaneous

Total.

299

_
_

49
18

7

349

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

OKLAHOMA-Continued
Number
of returns

County and city
Stephens:
Comanche
Duncan
Marlow
Miscellaneous

49
318
87
9

Total

463

Texas:
Guymon
Miscellaneous

66
61

154
49
30

Total

Total

Wagoner:
Coweta
Wagoner
Miscellaneous
Total...

_.
._

233

_
_

_

.

28
68
87
49
220
163
8,496
12

1,386
76
21
1,483

Washita:
Cordell
Miscellaneous
Total

58
36
94

Woods:
Alva
Waynoka
Miscellaneous
Total
Woodward:
Woodward
Miscellaneous
Total

154
39
5
198

_

_
_

._

154
22
176

State total

9,123

39
66
11
116

Washington:
Bartlesville
Dewey
Total

127

Total
Tillman:
Frederick
Grandfield

Tulsa:
Bixby
Broken Arrow
Collinsville
Jenks
Sand Springs
Skiatook
Tulsa
Miscellaneous

Number
of returns

County and city

40,825

OREGON
Baker:
Baker
Miscellaneous

247
300

Total

547

Benton:
Corvallis
Miscellaneous

_.

_

201
18

Total..

219

Clackamas:
Gladstone
Milwaukie
Oregon City
Oswego
West Linn
Miscellaneous ,

Coos:
Bandon
Coquille
Marshfield
North Bend
Miscellaneous
Total

_

__

827

Crook:
Prineville.Miscellaneous

35
6

30
Total
136
Curry: Miscellaneous
201
67 j
31
Deschutes:
Bend
361

41
38
436
128

Miscellaneous

Total

826

Clatsop:
Astoria
Seaside
Miscellaneous

470
59
303

47
69
320
102
289

564

..

_.

Total

832

Columbia:
Clatskanie
Rainier
St Helens
Miscellaneous

40
47
85
214

Total

386

36474—27-




-23

Douglas:
Roseburg
Miscellaneous

__.

Total.

396

Gilliam:
Condon..
Miscellaneous
Total
Grant: Miscellaneous..

201
195

48
49

_

07
67

350

STATISTICS OF INCOME

TABLE 17.—Individual returns by Staies and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

OREGON—Continued
County and city
Harney:
Burns.
Miscellaneous

Number
of returns

Morrow:
Heppner
Miscellaneous..

__

Total--

63

Total

Number
of returns

39
24

63

235
35

Total

270

_

134
436
112

Total--

Multnomah:
Gresham
Portland
Miscellaneous..

18,466
673

Total-

Hood River:
Hood River
Miscellaneous
Jackson:
Ashland
Medford
Miscellaneous.

County and city

19,207

Polk:
Dallas
Independence..
Miscellaneous..
Total

67
44
46

157

Jefferson: Miscellaneous

Sherman: Miscellaneous.

Josephine:
Grants Pass

150

Tillamook:
Tillamook
Miscellaneous
Total _

216

Klamath:
Klamath Falls

540
243

Umatilla:
Milton..
Pendleton
Miscellaneous..

47
436
418

Miscellaneous

783

126
24

Miscellaneous
Total--

Total-.
101
31

Lake:
Lakeview

132

Miscellaneous

Total

Total..

87

Lane:
C ottage Grove
Eugene
Springfield
Miscellaneous

33
210
933

Total

138

Lincoln: Miscellaneous.
Linn:
Albany
Lebanon..
Miscellaneous
Total..
Malheur:
Ontario
Miscellaneous

Total
Union:
Elgin
La Grande
Union
Miscellaneous..

179
38
135
—.

352

109
670
120
29
307
1,126

901
19
272
23
265

579
65
58

123
386
158

Total _

544

Washington:
Forest Grove...
Hillsboro
Miscellaneous..

65
126
401

Total

Total..




Total

101
115

Wasco:
The Dalles
Miscellaneous..

Wheeler: Miscellaneous..

Marion:
Salem
Silverton
Woodburn.
Miscellaneous
Total-..-

Wallowa:
Enterprise
Miscellaneous..

146

Yamhill:
McMinnville
Newberg

Miscellaneous.
Total
State total.

592

STATISTICS OP INCOME

351

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

PENNSYLVANIA
County and city

Number
of returns

Adams:
Gettysburg
Littlestown
McSherrystown.
Miscellaneous

Allegheny—C ontinued.
West Homestead
West View
Wilmerding
Whitaker
Wilkinsburg
Wilson
Miscellaneous

Total
Allegheny:
Aspinwall
Avalon
Bairdford
Bellevue
Ben Avon
Brackenridge
Brentwood
Braddock
B ridge ville
B roughton
Carrick
Carnegie
Castle Shannon._.
Chalfant
...
Clairton
Coraopolis
Crafton
Cuddy
Curtisville
Dormont
..Dravosburg
Duquesne
East P i t t s b u r g h . . .
East McKeesport.
Edgewood
Edgeworth
Elizabeth...
Emsworth
Etna
Glassmere
Glenfield
Glassport
Glenshaw
Greentree
Harmarville
Harwick
Hays
Heidleberg.
Homestead
Indianola
Ingram
Knoxville
Leetsdale
Lincoln Place
M cKeesport
McKees Rocks
Millvale
Moon Run
Morgan
Munhall
Natrona
North Bessemer....
North Braddock...
Oakdale
Oakmont
Pitcairn
Pittsburgh
Port Vue
Rankin
Russellton
Sewickley
Sharpsburg
Springdale
St. Clair
Swissvale
Tarentum
Turtle Creek
Versailles
Verona
Wall...;




County and city

Total.
Armstrong:
Apollo.

140
26
360
580
693
45
12
892
170
900
470
55
360
78
260
120
368
84
56
197
196
20
15
25
70
50
1,199
11
104
140
80
43
3,910
1,060
545
12
37
420
270
30
265
84
425
355
59,191
35
172
105
1,110
408
255
84
1,240
930
720
64
270
65

Daytori
Ford City
Freeport
Kaylori
Kittanning
Leechburg
Parkers Landing.
Sagamqre
Yatesboro
Miscellaneous

Number
of returns

54
212
420
40
3,710
140
4,576
95,108
192
12
405
192
8
535
313
32
18
20
415

Total-

2,142

Beaver:
Aliquippa
Ambridge
Beaver
Beaver Falls..,
Bridgewater....
College Hill
Conway
Freedom
Midland
Monaca
New Brighton.
Rochester
Woodlawn
Miscellaneous..

168
981
625
1,071
56
89
89
222
315
315
714
535
1,024
568

Total L

6,772

Bedford:
Bedford
Everett
Hyndman
Saxton.:
Miscellaneous..
TotalL
erks:
>
Birdsboro
Boyertown
Fleetwood
Hamburg
Kutztown
Mohntbn
Mount Penn
Reading
Robesonia
Shillington
Singing Springs.
Topton
West Reading...
Womelsdorf
Wyomissing
Miscellaneous.. _
Total.
Blair:
Altoona
Bellwood
D uncansville...
Hollidaysburg..
Juniata.

120
75
40
83
326
155
210
70
165
103
61
73
5,325
56
148
116
27
198
.34
361
7,801
2,925
83
33
309
231

352

STATISTICS OF INCOME

TABLE 17.—Individual

returns by Stales and Territories—Number

oj returns

distributed by counties, and by tides, townships and post offices, calendar year

1925—Continued

PENNSYLVANIA—Continued
County and city
Blair—C ontinued.
M ar tinsburg
Roaring Springs..
Tyrone
Williamsburg.._.
Miscellaneous
Total.
Bradford:
Athens
Canton
Sayre
South Waverly..
Towanda
_
Troy
_.
Miscellaneous.. .
Total.
Bucks:
Bristol
Doylestown
Langhorne
Morrisville
New Hope
Newtown
Perkasie
Quakertown.-.
SeJlersville
Yardley
Miscellaneous,.
Total

Number
of returns

27
54
391
51
138
4,242
138
62
426
50
164
63
54
957

289
117
170
56
110
123
211
65
47
441
1,917

Butler:
Butler
Chicora
Evans City....
Lyndora
Mars
Sarver
Zelienople
Miscellaneous,.
Total.
Cambria:
Barnesboro
B eaverdale
Blandburg
Carrolltown_.
Colver
Conemaugh
Cresson
Dale
Dunlo
East Conemaugh..
Ebensburg
Elmora
Expedit
Ferndale
Franklin Borough..
Gallitzin
Hastings
Johnstown
Lilly
'Marstellar
Nanty-Glo
Patton
Portage.Scalp Level
South Fork
Spangler..
Vintondale
Westmont
Miscellaneous
Total.




170
40
14
46
61
155
138
66
25
84
177
60
12
27
22
108
35
3,995
86
24
63
145
105 j
45
172
66
24 '
24

County and city
Cameron:
Emporium
Miscellaneous..
Total
Carbon:
B eaver M eadow
East Mauch Chunk.
Lansford
Lehighton
Mauch Chunk
M esquehoning
Palmerton
Summit Hill
Weatherly
Miscellaneous
Total.
Center:
Beliefout
Phillipsburg...
State College...
Miscellaneous..
Total
Chester:
Coatesville
Downingtown....
Kennett Square..
Malvern
Oxford
Parkesburg
Phoenixville
Spring City
West Chester
West Grove
Miscellaneous
Total.
Clarion:
Clarion.
East Brady
New Bethlehem.
Rimersburg
Miscellaneous
Total.
Clearfleld:
Clearfield
Coalport
Curwensville..
DuBois
Falls Creek
Grass Flat
Houtzdale
Irvona
Madera
Osceola Mills..
Ramey
Sabula
Tyler
Windburne
Miscellaneous..

Total
Clinton:
Avis
Flemington
Lock Haven...
Mill Hall
Renovo
381 I
Miscellaneous..

6,370 I

Total.

Number
of returns

135
50
185
32
233
446
325
242
280
164
170
76
208
2,176
160
394
122
145

821
487
222
185
78
89
61
440
155
656
34
590
2,997
196
119
122
71
339

847
446
85
115
714
32
18
71
23
24
68
0
3
26
326
1,964
10
346
24
295
50
732

STATISTICS OF INCOME

353

TABLE 17.—Individual reiurns by States and Territories—Number of returns
distributed by counties, and by ciiies, townships and post offices, calendar year
1925—Continued
PENNSYLVANIA—Continued
County and city

Number
of returns

Columbia:
Berwick
Bloomsburg-...
Catawissa
CentraJia
Miscellaneous..

189
55
52
45

Total.

550

Crawford:
Cambridge Springs .
Linesville
Meadville
Titusville.
Miscellaneous
Total.
Cumberland:
Camp Hill
Carlisle.
Lemoyne
Mechanicsbur g
Mount Holly Springs.
New Cumberland
Newville..
Shippensburg
West Fair view
Miscellaneous
Total.
Dauphin:
Elizabethville..
Harris burg
Highspire.
Hummelstown.
Lykens
Middletown.-.
Millersburg
Penbrook
Royalton
Steelton
Williamstown..
Miscellaneous. _
Total _
Delaware:
Aldan
_.
Chester.._
Clifton Heights
Collingdale
Colwyn
Darby
East Lansdowne
Eddystone
Glenolden
Lansdowne
Marcus Hook.
Media
Morton
Norwood
Prospect Park (Moore).
Ridley Park
Sharon Hill
Swarthmore
Trainer
Upland
Yeadon
Miscellaneous
_.
Total.
Elk:
Johnsonburg.
Ridgway
St. Marys




510
365
1,785
130
450
95
202
26
123
28
117
24
159
1,354
10
4,331
46
93
96
185
93
68
11
111
318
300
5,662
142
1,816
112
159
56
225
129
33
187
1,125
187
525
64
204
195
327
131
562
12
37
71
4,900
11,199
198
300
295

County and city
Elk—Continued.
Wilcox__
Miscellaneous..

Number
of returns

14
353

Total .

1,160

Erie:
Albion.
Corry
Erie
Girard
North East
Union City
Wesley ville
Miscellaneous..

45
265
i,060
55
195
118
50
370

Total.

6,158

Fayette:
Belle Vernon
_.
Brownsfield
Brownsville
Chestnut Ridge
Connellsville.
Dunbar..
Everson
Fairchance
Fayette City..
Grays Landing
La Belle
Lemont Furnace
Martin
Masontown
Mount Braddock...
Mount Sterling
New Salem
Oliver..
Orient
Point Marion
Republic
Ronco
Smock
South Brownsville . .
South Connellsville.
Star Junction
UledL
Uniontown
Vanderbilt
West Leisenring
Miscellaneous.
Total .
Forest:
Mariens ville. _.
Miscellaneous..

265
14
195
9
790
42
41
58
137
10
10
25
14
199
45
9
3
84
61
24
42
217
88
29
14
1,780
28
27
1,072
5,347

62

Total...
Franklin:
Chambersburg..
Greencastle
Mercersburg—
Waynesboro
Miscellaneous...
Total
Fulton: Miscellaneous.
Greene:
Nemacolin..
Waynesburg
Miscellaneous.
Total .

487
73
412
96
1,136
15

354

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
PENNSYLVANIA—Continued
County and city

Number
of returns

County and city

Huntingdon:
Huntingdon
Mount Union
Miscellaneous

300
71
93

Total

464

Lancaster—Continued,
Manheim
Marietta...
Mount Joy
New Holland
Miscellaneous

4
12
295
60
24
17

Lawrence:
Bessemer
Ellwood
New Castle
Miscellaneous

Indiana:
Arcadia
Black Lick
Blairsville
Clymer.
Glen Campbell
HeilwoodT
Homer City
Indiana
Iselin
Josephine
Rossiter
Saltsburg
Miscellaneous
Total
Jefferson:
Anita
Big R u n . . .
Brock way ville
Brookville
Conifer..
Punxsutawney
RathmeL.
Reynoldsyille
Summerville
Sykesville
Miscellaneous
Total__

Total

eo
530
14
8
28
84
432
1,568
18
35
81
375
16
375
25
138
31
80
165
1,339

Juniata:
Mifflintown
Miscellaneous
Total
Lackawanna:
Archbald
Blakely
Carbondale
Clarks Summit
Dickson City
Dunmore
Jermyn
Jessup
Mayfield
Minooka
Moosic
Moscow
Old Forge
Olyphant
Peckville
Pershing
Scranton
Taylor
Throop
Vandling
Wmton
Miscellaneous
Total
Lancaster:
Columbia
Denver
Elizabethtown
Ephrata
Lancaster
Lititz
1
See footnote on p . 355.




116

15
942
72
101
687
128
129
55
47
104
29
198
280
106
48
8,197
134
59
46
10
122

11,60'/
354
37
150
142
3,187
168

.

Total

Total
Lehigh:
Allentown 1
Bethlehem
Catasauqua
Coplay
Emaus
Slatington
Miscellaneous
Total
..
Luzerne:
Ashley
Avoca
Dorranceton
Duryea
Dupont
Edwardsville
Exeter
Forty Fort
Freeland
Glen Lyon
Hazelton
Hughestown
Kingston
Larksville
Luzerne
Miners Mills
Nanticoke
Nescopeck
Parsons
Pittston
Plains
Plymouth
Pringle
Shickshinny
Sugar Notch
Swoyers ville
Warrior Run
West Hazelton
West Pittston
West Wyoming...
White Haven
Wilkes-Barre
Wyoming
Miscellaneous
Total

132
102
112
59
5.109

Lebanon:
Lebanon
Myerstown
Palmyra
Miscellaneous

Lycoming:
Hughesville
Jersey Shore
Montgomery

Number
of returns

138
857
2,639
472
4,106
927
93
131
281
1,432

150
225
80
170
168
403

304
241
161
125
164
181
26
161
121
224
883
24
770
146
159
126
620
47
227
845
221
472
22
104
184
42
26
161
406
84
146
3,961
81
854
12,319
12
426

355

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
PENNSYLVANIA-Continued

Lycoming—Continued.
Montoursville
Muncy
Newberry
Williamsport
_
Miscellaneous..
Total _

48
42
198
2,461
145
3,392

McKean:
Betula
Bradford
Eldred...
Hazel Hurst___
Kane
Mount Jewett _
Port Allegany..
Smethport
Miscellaneous..
Total
Mercer:
Farrell
Greenville
Grove City
Mercer
Sharon
Sharpesville
Stoneboro
West Middlesex.
Wheatland
Miscellaneous
Toalt
Mifflin:
Burnham
Lewistown
Miscellaneous..
Total .

Montour:
Danville...
Miscellaneous
Total.




Number
of returns

Northampton:
Bangor
Bath
Bethlehem *.._
Easton
Hellertown.
Nazareth
North Catasauqua
Northampton
Pen Argyl
___
Roseto
Walnutport
West Easton.Wind Gap
Miscellaneous

112
61
2,021
2,039
56
265
44
217
115
17
30
36
10
78

Total

5,101

Northumberland:
Kulpmont
_
Locust Gap
Marion Heights
._.
Milton...
Mount Carmel
Northampton Heights Northumberland
Shamokin
Sunbury
._
Watsontown...
__
Miscellaneous
Total
i

3,670
82
504
125
711

Monroe:
East StroudsburgStroudsburg
Tobyhanna
Miscellaneous
Total .
Montgomery:
Ambler
Bridgeport
Conshohocken
East Greenville
Hatboro..
Jenkintown
Lansdale
Narberth
Norristown
North Wales
Pennsburg
Pottstown
_.
Rockledge
Royersford
Souderton
West Conshohocken.
Miscellaneous
Total
_

County and city

Number
of returns

County and city

Perry:
Duncannon
Marysville
Newport
Miscellaneous

3,685

._

Total
Philadelphia: Philadelphia
Pike:
Matamoras
Miscellaneous
Total

129
354
21
112
637
393
712
1,828
129
23
729
39
168
112
44
7,003
12,770
91
55
146

Potter:
Austin
Coudersport
Galeton__
Shinglehouse. _
Miscellaneous..
Total.
Schuylkill:
Ashland..
Coaldale
Cressona
Delano
Frackville
Gilberton
Girardville
i Bethlehem:
Counties—
Lehigh
Northampton
Total

92
94
18
246
508
32
204
1,196
998
94
203

40
46
61
216
95,177
23
20

43

51
62
21
59

221
187
82
40
12
112
28
73

150
2,021
2,17i

356

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number oj returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
PENNSYLVANIA—Continued
Number
of returns

County and city
Schuylkill—Continued.
Gordon _
Lost Creek
McAdoo
Mahanoy City...
__
Minersville
New Philadelphia (Silver Creek)....
Orwigsburg
Palo Alto
Pine Grove
Port Carbon
Pottsville
St. Clair.
Schuylkill Haven
Shenandoah
Tamaqua..
Tower City
Tremont
[Miscellaneous
Total

19
17
65
354
194
21
58
8
101
61
1 196
112
159
* 429
402
58
82
451
4 321

Snyder:
SplinssrovG
Miscellaneous

75
57

Total...

132

Somerset:
Berlin
Bos well
Central
C onfluence
Holsopple
Hooversville
Jenners
Jerome
M^acdonaldton
Meyersdale
Paint Creek
Rock wood
Somerset
Windber
Miscellaneous

39
39
13
41
40
16
20
51
3
91
21
24
217
265
459

Total

1 339

Sullivan:
Mildred
M! iscellaneous

36
47

Total

83

Susquehanna:
Forest City
Hallstead
Montrose
Oakland
Susquehanna
Miscellaneous
Total

69
26
66
20
472
174

_

827

Union:
Lewisburg
Mifflinburg
Miscellaneous
Total

202

Venango:
Emlenton
Franklin
Oil City
Polk
Miscellaneous

88
760
1,375
15
350

Total

2,588

95
48
59

Warren:
Kinzua
Sheffield
Tidioute
Warren
Youn 2S ville
Miscellaneous

16
56
48
987
23
280

.

Total

1,410

Washington:
Allenport
__ _ _
Bentleyville
Bulger
Burgettstown
Cannonsburg
California _ _
Cecil
Centerville
Charleroi
Cherry Valley
Clayville
_
Cokeburg
Daisy town
Donora _ __
East Washington
Ellsworth
Fredericktown
Houston
McDonald

—

IVIfiriana

Meadow Lands
Millsboro
Monongahela
New Eagle
.. . _
North Charleroi
Roscoe
Vestaburg...
Washington
West Brownsville
Miscellaneous

_

- - -

Total

28
31
36
85
48
162

79
178
85

Total

390

Total
Westmoreland:
Arnold
Avonmore
Baccalev
Claridge
Crab Tree

25
58
14
135
621
225
36
80
625
55
36
16
45
744
47
20
56
118
235
20
24
13
520
32
117
58
44
1,686
66
1,484
7,255

Wayne:
Hawley
Miscellaneous

Tioga:
Blossburcr
Elkland...
Mansfield
Wellsboro
Westfield
Miscellaneous




Number
of returns

County and city

342

-

- _.

29C
35
14
66
15

357

STATISTICS OF INCOME
TABLE 17.—Individual

returns by Sta es and Territories—Number

oj returns

distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
PENNSYLVANIA—Continued
Number
of returns

County and city
Westmoreland—Continued
Darragb
Derry
_
East Vandergrift
Export.
Greensburg-..
Irwin
_
_
Jeannette
Larimer
Latrobe
Ligonier
Mammoth
Manor
Monessen.
Mount Pleasant
New Kensington
North Belle Vernon
Parnassus.
_
Penn
Pricedale
Scottdale...
Southwest
Southwest Greensburg.
South Greensburg
Trafford
Trauger..
_.
_
Vandergrift

18
170
20
150
,198
440
625
45
618

937
349
890
22
350
25
12
358
38
205
91
136
22
470
33

Webster...

Number
of returns

County and city
Westmoreland—Continui
Wendel
West Newton
Youngwood
Yukon
_
Miscellaneous

14
190
45
1,494

Total

9,684

Wyoming:
Tunkhannock
Miscellaneous

70
66

Total..

136

York:
Dallastown
Glen Rock
Hanover
Red Lion..
Spring Grove
Wrights ville
York..
Miscellaneous

49
44
375
142
41
55
2,362

Total

3,390

State total

376, 923

RHODE ISLAND
Bristol:
Barrington
Bristol
Warren
Total

_

_

197
428
235
860

Kent:
Coventry
East Greenwich
Warwick
West Warwick

_

Total

1,506

Newport:
Jamestown
Little Compton
Middletown
Newport
New Shoreham.
Portsmouth
Tiverton
Total

146
332
406
622

74
10
328
1,449
17
79
71

. .

Providence:
Burrill ville
Central Falls
Cranston..

.

2,028

_
_

508
736
1,508

Providence—Continued.
Cumberland
East Providence
Foster
Glocester
Johnston
Lincoln
North Providence
North Smithfield
Pawtucket
Providence
Scituate
Smithfield
Woonsocket
Total.
Washington:
Charlestown
Exeter
Hopkinton
Narragansett
North Kingston
Richmond
South Kingston
Westerly.
Total
State total

202
894
17
34
78
380
319
69
2,799
13,371
25
53
2,414

...

23,407

_
_
. _
_

8
9
99
69
205
117
259
556
1,322
29,123

SOUTH CAROLINA
Abbeville:
Abbeville .
Miscellaneous

102
135

Total

237

Aiken:
Aiken
Graniteville .
La,ngley

125
12

36474—27——24




8

Aiken—Continued.
North Augusta.
Miscellaneous..
Total
Allendale:
Allendale
Fairfax
Miscellaneous—
Total

23
135
303
28
8
7
43

358

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925—Continued

S O U T H CAROLINA—Continued
County and city
Anderson:
Anderson
Belton
Honea Path__
. Pelzer
Pendleton...
Williamston..
Miscellaneous

_
,
_..
_.

Number
of returns

50
27
12
8
9
118

Colleton:
Walterboro
Miscellaneous..

47
15

Total .

62

510

Darlington:
Darlington
Hartsville
Miscellaneous..

130
120
123

Total .

373

94

Dillon:
Dillon
Latta
Miscellaneous..

102
32
128

Total.

Total

262

70

Dorchester:
Saint George-.
Summerville...
Miscellaneous-

13
86
11

Bamberg:
Bamberg
Denmark
Miscellaneous
Total.._
Barnwell:
Barnwell
Black ville
Miscellaneous
Total

Number
of returns

County and city

...

Beaufort:
Beaufort.—
Miscellaneous
Total
Berkeley: Miscellaneous

Total.

234
48

Calhoun:
Saint Matthews
Miscellaneous
2,440
6
19
18
8
19
135
2,645

10
110
104

Total

224

Chestei:
Chester
Great Falls
Miscellaneous

153
14
116

Total

283

Chesterfield:
Cheraw
Miscellaneous
Total
Clarendon:
Manning
Miscellaneous
Totak.




30
17

Total .

55
75
32

Total.

Total
Chaileston:
Charleston.
Edisto Island
Johns Island
Meggett
Moultrie ville
Mount Pleasant
Miscellaneous
Total
Cherokee:
Blacksburg
Gaffney
M iscellaneous.

110

Edgefield:
Edgefield
Johnston
Miscellaneous..
Fairfield:
Winnsboro
M iscellaneous..

78
156

126
222

75

107

Florence:
Florence..
Lake City
Timmons ville..
Miscellaneous..

403
37
32
140

Total.

612

Georgetown:
Andrews
Georgetown
Miscellaneous

_.
_

Total
Greenville:
Fountain Inn
Greenville
Greer
Piedmont
Miscellaneous
Total

32
95
52
179

...

13
1,517
73
11
40
1,654

Greenwood:
Greenwood Ware Shoals
Miscellaneous
Total

200
19
123
342

Hampton:
Estill
Varn ville
Miscellaneous

17
15
37

Total

69

359

STATISTICS OF INCOME

TABLE 17.—Individual returns by Suites and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
SOUTH CAROLINA—Continued
Number
of returns

County and city
Horry:
Conway
Miscellaneous

54
9

Number
of returns

County and city
Oconee—Continued.
Westminster
Miscellaneous

_ _

6
26

63

Kershaw:
Camden
Kershaw
Miscellaneous.

Total

24

Total
Jasper: Miscellaneous

Orangeburg:
Branch villp
Orangeburg
Miscellaneous

13
257
192

Total

462

97
27
111

Total

235

Lancaster:
Lancaster
Miscellaneous

66
2

Total

. .

Pickens:
Easley
Liberty
.
Miscellaneous. _

82

68

33
13
29

Total

Laurens:
Clinton
Laurens
Miscellaneous.

90
83
125

Total

298

Lee:
Bishonvillp
Miscellaneous

45
9

Total _

54

Lexington:
Batesburg
Leesville
Lexington
New Brookland
Miscellaneous

26
8
20
19
23

Total

96

McCormick^
McCormick
Miscellaneous

17
8

Total

25

Marion:
Marion
Mullins
Miscellaneous

77
53
107

75

Richland:
Columbia
M iscellaneous

.

._. .

Total--

2,119
125
2,244

Saluda:
Saluda
Miscellaneous
Total

19

Spartanburg:
Clifton
Converse
Cowpens
Enoree
Spartanburg
Woodruff
M iscellaneous

5
4
2
6
947
22
226

13
6

.

_ _

Total

1,212

Sumter:
Sumter
. .
Miscellaneous

328
140

Total

468

Total

237

Union:
Buffalo
Jonesville.
Lockhart
Union
Miscellaneous..

Marlboro:
Bpnnpttsvillp
Clio ._
McColl
Miscellaneous

135
34
33
117

Williamsburg:
Kingstree
Miscellaneous.

Total

319

Total

82

135
13
131

York:
Clover
Fort Mill
Rock Hill
York
M iscellaneous

19
15
195
62
107

Total

Newberry:
Newberry
WThitmire
M iscellaneous
Total--..

—.

279

Oconee:
Seneca
Walhalla




Total
3
33
14

State total

__ _

. .

1
7
8
93
5
114

_.__

47
35

398
15, 727

360

STATISTICS OF INCOME

TABLE 17.—Individual returns by Slates and Territories—Number oj returns

distributed by couniies, and by tides, townships and post offices, calendar year
1925—Continued
SOUTH DAKOTA
Number
of returns

County and city
Aurora:
Plankinton
Miscellaneous
Total.

_

Corson:
Mclntosh
M iscellaneous

32
50

590
230

Tvndall
Miscellaneous

19
95

._

70

Davison:
Mitchell

820

Bennett: Miscellaneous..

_.

114

Custer: Miscellaneous

Total.
Bon Homme:
Scotland..

.

Total

82

Beadle:
Miscellaneous

Number
of returns

County and city

402
29

1

Day:
Waubay
Webster
Miscellaneous

25
95
89

Total

Total

431

32
65
91

_ .
_

Total.

209

188

Brookings:
Brookings
Elkton
Miscellaneous

171
Deuel:
Clear Lake . . .
27 i
59
Miscellaneous

Total.

29
58

Total

257

---

Dewey Miscellaneous

Brown:
Aberdeen
Groton
Miscellaneous

1,367
45 | Douglas:
354
Armour
1

Total. _

1,766

Miscellaneous

._ _

97
46
27

Edmunds:
Miscellaneous.. __

170

Buffalo: Miscellaneous

75
57
132

Total

Brule*
Chamberlain
Kimball
Miscellaneous
Total

87
93

42
64

Total

106

9

; Fall River:
Edgemont
_
Hot Springs
Miscellaneous.

Butte:
Belle Fourche
M iscellaneous

94
46 !

130
131
21

._

Total

282

Campbell: Miscellaneous

64 i Faulk: Miscellaneous

110

Charles Mix:
Geddes
Lake Andes
Platte
Wagner
Miscellaneous
Total

! Grant:
Milbank
53
Miscellaneous
36

Total

140

_

Clark:
Clark
Miscellaneous..
Total
Clay:
Vprniilioii
Miscellaneous.
Total
Codington:
Water town
M iscellaneous
Total




52
89
24
254

-

74
118
192
143
66
209

.. -

95
47

Total

142

Gregory:
Dallas
Gregory
M iscellaneous
Total

14
60
78
152

Haakon:
Phillip
Miscellaneous

26
38

Total

64

Hamlin: Miscellaneous

i Hand:
669 i
Miller
Miscellaneous
153 !
822 ;

_

Total

85
83
18
101

361

STATISTICS OP INCOME

TABLE 17.—Individual returns by Staves and Territories—Number oj returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
SOUTH DAKOTA—Continued
Number
of returns

County and city
Hanson:
Alexandria
Miscellaneous

34
35

Total

McPherson:
Eureka
Miscellaneous..

_

_

42
28

69

Total

70

38

Harding: Miscellaneous

Marshall:
Britton
Miscellaneous

49
57

Total

106

Hughes:
Pierre
Miscellaneous

210
40

Total

250

Hutchinson:
Parkston
Trippe
Miscellaneous
Total .

Number
of returns

County and city

___
_

.

Hyde:
Highmore
Miscellaneous
Total

46
53
76
175

_

Total

110

_

_

18
50
23

Total.
Minnehaha:

Jerauld:
Wessington Springs
Miscellaneous .

24
18
42
46

Kingsbury:
Arlington
De Smet...
Lake Preston
Miscellaneous

23
45
38
103

Total

209

Lake:
Madison
Miscellaneous

232
75

Total

307

Lawrence:
Dead wood
Lead
SDearfish
Miscellaneous

189
1,109
56
377

Total.

1,731

73

Sioux Falls
Miscellaneous

79
2,629
358

Total

3,066

Moody:
Flandreau.
Miscellaneous

165
37
83

Total

285

Total..

113
484
107

Total

591

Perkins:
Lemmon _
Miscellaneous

55
41

Total

96

Potter:
Gettysburg
Miscellaneous
Total

35
42
37

Total

114

53
48

.
._

101

Roberts:
Sisseton
Miscellaneous

61
73

-

Sa'nborn:
Woonsocket...
Miscellaneous
Total

134
41
26
67

42

McCook:
Bridgewater
Salem
Miscellaneous

81
32

Pennington:

Total

Lincoln:
Canton
Lennox
Miscellaneous




_

Miner:
Howard _
Miscellaneous

58
40

Jones: Miscellaneous

55
55

. .

Mellette: Miscellaneous

52
6

Jackson: Miscellaneous

Total

Meade:
Sturgis
Miscellaneous

8

Spink:
Redfield
.
Miscellaneous
Total

_

180
264
444

362

STATISTICS OF INCOME

TABLE 17.—Individual

returns by States and Territories—Number

oj returns

distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
SOUTH DAKOTA—Continued
Number
of returns

County and city

Number
of returns

County and city

Stanley:
Fort Pierre
Miscellaneous

27
6

Total

33

Total

177

96
9

Walworth:
Mobridge
Miscellaneous

290
78

Total

368

Sully: Miscellaneous..
Todd: Miscellaneous
> 1
Tnpp:
Winner
_ .
Miscellaneous
Total

_. _ _
. .

Turner:
Centerville
Parker
Miscellaneous..

238

__.

Total
Union:
Beresford

167
71

91
43
93
227
92

Union—Continued.
Elk Point
Miscellaneous..

58
27

Washabaugh: Miscellaneous
Washington: Miscellaneous
Yankton:
Yankton
Miscellaneous

1
41
261
58

_

Total

319

Ziebach: Miscellaneous

22

State total..

17,086

TENNESSEE
Anderson:
Briceville
Clinton
Coal Creek
Miscellaneous..

Carter:
Elizabethton
Miscellaneous.
67

Total.
Bedford:
Shelby ville
Miscellaneous-

21

Total .
Benton: Miscellaneous..
Bledsoe: Miscellaneous.
Blount:
Alcoa
Maryville
Miscellaneous

-.

Total .
Bradley:
Cleyeland
Miscellaneous..
Total

101

20
137
28
185
150
11
161

Campbell:
Jellico
Lafollette
Miscellaneous.
Total
Cannon: Miscellaneous..
Carroll:
Huntingdon
McKenzie
Miscellaneous
Total..




127
4

84

33
9

Total
Cheatham: Miscellaneous
Chester:
Henderson
Miscellaneous
Total.

42
24

.
_

Claiborne: Miscellaneous
Clay: Miscellaneous..
Cocke:
Newport
Miscellaneous..

22
1
23
43
2
87
10

Total

97

Coffee:
Manchester.
Tullahoma..

15

Total.
Crockett:
Bells
Miscellaneous..
Total
Cumberland: Miscellaneous.
Davidson:
Ooodlettsville-.
Nashville
Old Hickory...
Miscellaneous..
Total..
Decatur: Miscellaneous..

108
19
31
50
29
12
7,050
78
164
7,304

363

STATISTICS OF INCOME

TABLE 17.—Individual returns by Siates and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
TENNESSEE—Continued
Number
of returns

County and city
De Kalb: Miscellaneous

8

Dickson:
Dickson
Miscellaneous.

59
10

Total.

69

Dyer:
D versburs
Newbern
Miscellaneous
Total..

219
22
17

Fayette:
Somerville. - _
]V1 iscell aneous

-..

258

_

Hawkins—C ontinued.
48
21

Miscellaneous
Total

86

Hay wood:
Brownsville
Miscellaneous .
Total

103
14

-

117

Henderson: .
Lexington—

21
2

28
48

Gibson:
Dyer
Humboldt - .
Milan

23

Henry:
Paris
Miscellaneous

152
6

Total

158

31
104

-

-

_

15
86
45
41
Q

Total
Giles:
Pulaski
Miscellaneous.

Total

76

Total
Fentress* Miscellaneous
Franklin: Miscellaneous

Trenton

Number
of returns

County and city

.---

Total

83

137
13

Total

39

Jackson: Miscellaneous
Jefferson:
Jefferson City..
M iscellaneous
Total

40

Johnson: Miscellaneous

19
3,250
26
305

26
16

TVRPV Citv

Total

3,581

Total

42

Hamblen:
M^orristown
Miscellaneous

112
1

Total

113

Hamilton:
4 350
16
327

Soddy
-

4,693

Hancock: Miscellaneous

2

Lake:
33
30

Miscellaneous
Total

63

Lauderdale:
Ripley
Miscellaneous
Total

90
51
141

Lawrence:
Lawrenceburg
Miscellaneous

39
23

Total

62

---

22
15

Lewis: Miscellaneous

-

37

Lincoln:
Fayetteville
Miscellaneous

81
24

Total

105

Hardin: Miscellaneous

25

Hawkins:
Bullsgap

17




16
24

150

Miscellaneous

Hard eman:
Bolivar
Miscellaneous
Total

9

Knox:
Knoxville
M^ ascot
M iscellaneous

Grundy:

Total

58
3
22
17

9

Greene:
Greeneville
Miscellaneous
Total

_

Humphreys:
Waverly
Miscellaneous

193
72
11

_

Hickman: Miscellaneous
Houston: Miscellaneous

_

7

364

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
TENNESSEE—Continued
County and city
Loudon:
Lenoir City
Loudon
Miscellaneous

Number
of returns

29
9

Total

38

85
Perry: Miscellaneous
Pickett: Miscellaneous

McMinn:
Athens

Polk:
Copperhill
Ducktown
Miscellaneous

Englewood
Etowah
_
Miscellaneous
Total

Number
of returns

Overton:
Livingston
Miscellaneous

._..

Total

County and city

__

49
19
18

180
Total

Total

Rhea:
Dayton
Spring C i t y . .
Miscellaneous.
Total
158

Marshall:
Chapel Hill
Lewisburg.
Miscellaneous

39
8
9
_

Roane:
Harriman
Rqckwood
Miscellaneous

56
97
71
13

Total
Robertson:
Springfield
Miscellaneous.

Total...
Maury:
Columbia..
M o u n t Pleasant
Miscellaneous

73

113
721

Marion:
South Pittsburg
Whitwell
Winchester
M iscellaneous
Total

46
19

Total

Madison:
Jackson
__
M iscellaneous

86

Putnam:
Cookeville
Monterey
Miscellaneous

M c N a i r y : Miscellaneous.
Macon: Miscellaneous...

164
46

Total

210

345

Rutherford:
Murfreesboro
Miscellaneous

191
18

Total

Total

263
61
21

209

.Meigs..
Monroe:
S weetwater
Tellico Plains
Miscellaneous

Scott: Miscellaneous
Sequatchie: Miscellaneous
Sevier: Miscellaneous

Total
Montgomery:
Clarksville
Miscellaneous

338
10

Shelby:
Binghampton
Memphis
Normal
Miscellaneous

Total

Total

10, 329
32
525

i..._

Smith: Miscellaneous
Stewart: Miscellaneous
Sumner:
Gallatin
Miscellaneous

Moore: Miscellaneous
Morgan:
Oakdale
Petros
Miscellaneous

46
2
14

10,895
26
15
83
31

51

Total

114

Obion:
Obion
Union City
M iscellaneous

6
109
27

Sullivan:
Bristol...
Kingsport
Miscellaneous

300
187
10

Total

142

Total

497

Total




365

STATISTICS OP INCOME

TABLE 17.—Individual returns by Stages and Territories—Number of returns
distributed by counties, and by cities, townships and posi offices, calendar year

1925—Continued

TENNESSEE—Continued
Number
of returns

County and city
Tipton:
Covington
Miscellaneous

_

Total

107

TrousdaJft* H&rtsvillB
Unicoi: Erwin
Union: Miscellaneous.._
Van Buren: Miscellaneous
Warren:
McMinnville
Miscellaneous
Total
Washington:
Johnson City
Miscellaneous

92
15

_

12
112
1
1

58
4

_.
_ _

62
i___

Total
Wayne: Miscellaneous

450
31
_

481
12

Number
of returns

County and city
Weakley:
Dresden
Greenfield
Martin
Miscellaneous
Total
WhiteSparta
Miscellaneous
Total.
Williamson:
Franklin
Miscellaneous
Total
Wilson:
Lebanon
Miscellaneous
Total
State total

15
21
52
8

_

96
19
13
32
142
23
165

_

76

•
__

13
89
34,689

TEXAS
Anderson:
Palestine.
Miscellaneous..

298
14

Total.

312

Andrews: Miscellaneous.
Angelina:
Keltys
Lufkin
Miscellaneous

26
215
35

Atascosa:
Pleasanton
Miscellaneous
Total.

73

Austin:
Bellville
Sealy
Wlli
Miscellaneous..
Total
Bailey: Miscellaneous
Bandera: Miscellaneous..
Bastrop .
Bastrop
Elgin__
Smithville
Miscellaneous
Total.




Total

92

Beeville_
Miscellaneous..
Total.

137

Bell:
Bartlett.
Belton
Killeen
Rogers..
Temple
Miscellaneous..

193
18
15
475
45

Total.

18
215
32

Total.
Aransas: Rockport
Archer: Miscellaneous
Armstrong: Miscellaneous.

Baylor:
Seymour
Miscellaneous..

814

Bexar:
Fort Sam Houston.
San Antonio
Miscellaneous
Total.
Blanco: Miscellaneous..
Borden: Miscellaneous..

162
7

Bosque:
Clifton
Meridian
Walnut Springs.
Miscellaneous
Total _

48
83
97 Bowie:
Texarkana
23 I
Miscellaneous.
Total__

109
28

157
7,688
167
8,012
15
3
34
20

_29
91
468
78
546

366

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counies, and by cities, townships and post offices, calendar year
1925—Continued
TEXAS—Continued
Number
of returns

County and city

Number
of returns

County and city
Carson: Miscellaneous.,

Brazoria:
Alvin
Angleton
Damon
Freeport
Velasco
West Columbia
Miscellaneous

45
26
11
106
26
57
43

Total--

314

Brazos:
241
37

Total-.

278

Cass:
Atlanta
Miscellaneous

117

_

39
42

Total

81

Castro
Chambers: Miscellaneous
Cherokee:
Alto
._
Jacksonville
Rusk
Miscellaneous

0
29

._
_

__ .

Total

Brewster:
Alpine
Miscellaneous. _

90
29

._

Total..

119

Briscoe: Miscellaneous.Brooks: Falfurrias

13
53

Brown:
Brownwood
Miscell aneous

312
15

Total

327

Burleson:
C aid well
Somerville
Miscellaneous

56
27
16

Total

99

Burnet: Miscellaneous

49

Caldwell:
Lockhart
Luling
M iscell aneous

287
286
112

Total

685

Calhoun:
Port Lavaca
Miscellaneous ._

28
11

Total

39

Callahan:
Baird

59
141

IVT isopll anpous

277

Philrirpss' PhilrJrpss
. vs larebb
Clay:
Henrietta
Miscellaneous

195
78
63

Total

141

Cochran: Miscellaneous
Coke: Miscellaneous

3
49

Coleman:
Coleman
Santa Anna
Miscellaneous

127
42
52

Total

221

Collin:
Celina
Farmprsvillp
McKinney...
Piano.
Miscellaneous
Total

...
.

._

200

. .

477
201
256
59

T T i s PPI 1 a n p on s
V

Total

993

Camp:
Pittsburg
Miscellaneous

555
88
11

Total

99

Colorado:
Columbus

62
114
52
36

Weimar
Miscellaneous

Total

- .




264

Comal:
New Braunfels
Miscellaneous

363
7

Total

370

Comanche:
Comanche
Miscellaneous

!

45
7

!

52

23
46
270
.78
138

Collins worth:
Wellington
Miscellaneous

Total
Total
Cameron:
Brownsville _ _
Harlingen
San Benito

20
166
39
52

Total

.
. .

Concho: Miscellaneous

.___

45
28
24
97
68

STATISTICS OF INCOME
TABLE 17.—Individual

returns by Stales and Territories—Number

367
of returns

distributed by counties, and by cities, townships and posi offices, calendar year
1925—Continued
TEXAS—Continued
County and city

Dickens:
Spur
MiscellaneousTotal.

Cooke:
Gainesville
Miscellaneous..
Total
Coryell:
Gatesville
Miscellaneous..
Total.
Cottle: Paducah.
Crane
Crockett: Ozona.
Crosby:
Kails
Miscellaneous..
Total.
Culberson: Miscellaneous..
Dallam:
Dalhart
Miscellaneous
129

Total.
Dallas:
Dallas
_...
Garland
Grand Prairie..
Lancaster
Miscellaneous..

14,798
58
30
59
240

15,185

Total
Dawson:
Lamesa
Miscellaneous,-

Number
of returns

Number
of returns

_.___.____

Total

Deaf Smith:
Hereford
Miscellaneous..
Total.
Delta:
Cooper
Miscellaneous,.
Total
Denton:
Den ton
Pilot Point..
Miscellaneous..
Total
De Witt:
Cuero
.-.
Yqrktown
Miscellaneous..
Total.




117
4
121

Dimmit:
Asherton
MiscellaneousTotal
Donley:
Clarendon
Miscellaneous..
Total.
Duval:
San Diego
Miscellaneous..
Total..
Eastland:
Cisco.
Desdemona
Eastland
Gorman. _
Olden...
Ranger
Rising Star
Miscellaneous..
Total
Ector: Odessa
Edwards: Miscellaneous.
Ellis:
Ennis
_
Ferris...
Italy
Midlothian,
Waxahachie
Miscellaneous
Total.
El Paso:
El Paso.
Fort Bliss
Miscellaneous..
Total
Erath:
Dublin.
Stephenville__.
Thurber
Miscellaneous..
Total
Falls:
Lott__
Marlin
Rosebud
Miscellaneous..
Total.Fannin:
Bonham
Honey Grove..
Ladonia..
Leonard.
Miscellaneous..
Total.

49
1
50
20
39
59
156
38
194
38
26
64
244
28
234
30
19
215
35
76
881

200
48
39
29
312
152
780

63
198
4,049
35
50
42
60
187
24
165
34
~291
150
78
25
28
103
390

368

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by couniies, and by cities, townships and post offices, calendar year

1925—Continued

TEXAS—Continued
County and city

Number
of returns

Fayette:
Flatonia
La Grange
Schmenburg-..
Miscellaneous..

46
120
67
78

Total.

311

Fisher:
Rqtan
Miscellaneous..

Goliad:
Gql.iad
Miscellaneous

Number
of returns

57
24

Total
Gonzales:
Gonzales
Nixon
Miscellaneous.

_.

137
12
49

Total

Total

94

Foard:
Croweil
Miscellaneous..
Total.

78

Fort Bend:
Richmond
Rosenberg
Sugarland
Miscellaneous..

83
78
58
105

59
19

Total

Floyd:
Floydada
Lockney
Miscellaneous..

198

Gray:
Pampa
Miscellaneous

Total.

78

Gray son:
Denison
Sherman
Van Alstyne.
Whitesboro
Whitewright
Miscellaneous

390
546
49
30
39
123

Total

1,177

324

Franklin:
Mount Vernon..
Miscellaneous...

28
2

Total

30

Gregg:
Longview
Miscellaneous

156
20

Total

Total

176

Grimes:
Navasota
Miscellaneous

139
52

Total

Freestone:
Teague
Wortham
Miscellaneous. _.

._..

Guadalupe:
Marion
Seguin
Miscellaneous

Total.

Total___

Frio:
Pearsall...
Miscellaneous..

191
27
187
64

278

Hale:
Plain view
Miscellaneous-

Gaines: Miscellaneous.

Total

Total.

228
51
15
4

Total.

Garza:
Post
Miscellaneous..

70

Hansford: Miscellaneous.

Gillespie:
Frederieksburg..
Miscellaneous...




176
52

Hamilton:
Hamilton...
Hico
Miscellaneous

Total .

Glasscock: Miscellaneous.

249

Hall:
Memphis
Miscellaneous

_

Total

215
34

Total..

Total
Galveston:
Galveston
League City
Texas City
Miscellaneous

County and city

118

Hardeman:
Chillicothe
Quanah
MiscellTneous
Total

15
78
125
51

254

369

STATISTICS OF INCOME

TABLE 17.—Individual returns by Siaies and Territories—Number of returns
distributed by counties, and by cities, townships and posi offices, calendar year
1925—Continued
TEXAS—Continued
Number
of returns

County and city
Hardin:
Grayburg
Saratoga
Silsbee
Sour Lake _.
Miscellaneous
Total

207

Harris:
Goose Creek
Harrisburg
Houston
Humble
Miscellaneous

188
46
13,625
97
377

Total

14,333

9
37
67
75
19

Harrison:
Marshall
Miscellaneous

. .

Total

312
156
468

Number
of returns

County and city

Hopkins:
Sulphur Springs

127
58

Miscellaneous
Total

_

185

Houston:
Crockett

98
45

Total

143

Howard:
Big Springs
Miscellaneous. _

195
11

Total

206

Hudspeth: Miscellaneous .

...

26
59
322
20
25
121

Total

573

Hartley Miscellaneous

12

Haskell:
Haskell
Rule
Miscellaneous

49
34
19

Total

102

Hutchinson* Miscellaneous
Irion: Miscellaneous

187
32

Jack:
Jacksboro . _
Miscellaneous

Hays:
San Marcos
Miscellaneous. __
Total

29

Hunt:
Celeste
Commerce
Greenville
Lone Oak
Wolf City
Miscellaneous

11
33

_ _
_

45
26

219

Total.

71

Hemphill:
Canadian
Miscellaneous

68
3

Jackson:
Edna
Miscellaneous

35
29

Total

71

Total

64

Henderson:
Athens
Miscellaneous

78
49

_

127

Total
Hidalgo:
Donna.
Edinburg
McAllen
Mercedes
Mission
Pharr
San Juan

-

_ _ . .

.

Miscellaneous.. _
Total

51
78
137
127
118
57
34
76
678

Hockley: Miscellaneous
Hood:
Granbury.__
Miscellaneous
Total




__

Total

112

Jeff Davis: Miscellaneous.
Jefferson:
Beaumont
.
Nederland
Port Arthur
PortNeches..
Miscellaneous
Total. __

68
23
21

34

_ _

2,175
58
1,438
45
78
3,794

Jim Hogg: Miscellaneous

Hill:
Hubbard
Itasca
Whitney
Miscellaneous
Total

Jasper:
Jasper
Kirbyville
_
Miscellaneous

. . ._

63
51
24
84
409
4
18
18
36

53

Jim Wells:
Alice
Miscellaneous

58
22

Total. _

80

Johnson:
Alvarado
Cleburne
..
Grandview
"M. iscellaneous

27
273
27
49

Total...

376

370

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year

1925— Continued

TEXAS—Continued
County and city
Jones:
Anson
Hamlin
Stamford
M iscellaneous

Number
of returns

66
170
4

Total.-

308

Lavaca:
Hallettsville-..
Moulton
Shiner
_
Yoakum
Miscellaneous., _

Number
of returns

83
41
65
147
3

Total..

339

Lee:
Giddings
1
M iscellaneous

Karnes:
KarnesCity
Kenedy.
Runge—
M iscellaneous

38
22

Total..

Total.

225

Kaufman:
Forney
Kaufman. _
Kemp
Mabank
Terrell
Miscellaneous.

..

Total..
Kendall:
Boerne.
Comfort

County and city

36
12
251
35
498

-

Total.

Kerr:
Kerrville—
Legion
M iscellaneous

147
45
15

Total

207

Kinney:
BrackettvilleM iscellaneous.
48

Kleberg:
Kings ville.
Miscellaneous.

187
3
190
146
138

74

Lamb: M iscellaneous...

M iscellaneousTotal..




326

Limestone:
Cooledge.
Groesbeck.-Kosse
Mexia
Thorton
M iscellaneousTotal

_.
_

36
106
41
763
45
19
1,010

Lipscomb: Miscellaneous..
Live Oak: Miscellaneous...

51
32
43

.._

46

Loving
Lubbock:
Lubbock..
_
Slaton...
M iscellaneous.

0

_

Total.

McCulloch:
Brady
Miscellaneous

352
68
4
424
61
93
33

126

Total

Lampasas:
Lampasas.

La Salle:
Cotulla
M iscellaneous
TotaL__

32
67
41
40
125
21

Lynn: Miscellaneous

Miscellaneous
Total....

31

Liberty:
Cleveland—
Daisetta
Dayton
Hull..
Liberty
Miscellaneous.

Total..

Total-

Lamar:
Paris

Total

12
19

Llano:
Llano
Miscellaneous

Kimble: Miscellaneous.
King: Miscellaneous

Knox: Miscellaneous—

_

Total
75

Kenedy: Miscellaneous
Kent: Miscellaneous.._

Total

Leon:
Oakwood
M iscellaneous.

62

McLennan:
McGregor
Mart
Moody
Waco
West...
M iscellaneous
Total
McMullen: Miscellaneous.

35
97
25
2,438
73
56
2,724

STATISTICS OF INCOME

371

TABLE 17.—Individual returns by States and Terriwries—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
TEXAS—Continued
Number
of returns

County and city
Madison:
Madisonville...
Miscellaneous..

County and city
Morris:
Dangerfield
Miscellaneous..

Total.

Number
of returns

30

Total

Marion:
Jefferson
Miscellaneous..

Motley: Miscellaneous..

49

Nacogdoches:
Cushing
Nacogdoches-_.
Miscellaneous..

12
135
37

Total _

184

Total _

40

Navarro:
Corsicana
Kerens
Miscellaneous..

936
60
229

Matagorda:
Bay City
Gulf
Palacios.
Miscellaneous..

188
58
21
68

Newton:
Wiergate
Miscellaneous..

12

Total--

335

Total _

45

127

Nolan:
Roscoe
Sweet water
Miscellaneous..

28
190
22

Total.
Martin: Stanton...

39

Mason:
Mason.
Miscellaneous..

Maverick: Eagle Pass..
Medina:
Hondo
M iscellaneous
Total _

Total _

1,225

Total

240

88

Nueces:
Bishop
Corpus Christi..
Rqbstown
_.
Miscellaneous...

Menard:
Menard
M iscellaneous..
Total

Total-

Midland: Midland.
Milam:

Cameron
Rockdale
Thorndale
Miscellaneous..

171
68
18
59

63
763
215
31
1,072

Ochiltree:
Perry ton
Miscellaneous..

21
2
23

Total
Oldham: Miscellaneous.

Total
Mills:
Goldthwaite

Miscellaneous
Total .

316

___

30
7
37

Mitchell:
Colorado
Miscellaneous

166
68

Total

O range:
Orange
Miscellaneous

Total
Palo Pinto:
Mineral Wells

406
27
433

234

.

Total

Montague:
Bowie
Nocona ._
Miscellaneous

78
58
31

Total

167

Montgomery:
Conroe
Fostoria
Miscellaneous
Total
Moore: Miscellaneous




Mingus .
Strawn _.
_.
Miscellaneous ..

89
6
40
135
15

340

Panola:
Carthage..
Miscellaneous.
Total...

38
36
74

Parker:
Weatherford
Miscellaneous
Total..

214
15
45
66

.

Parmer: Miscellaneous

156
48
204
36

372

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by couniies, and by cities, townships and post offices, calendar year

1925—Continued

TEXAS—Continued
County and city
.Pecos:
Fort Stockton
Miscellaneous
Total
Polk:
Livingston
Miscellaneous

Number
of returns

72

48
2

Total..

50

San Jacinto: Miscellaneous..

Potter: Amarillo

1,310

Presidio:
Marfa.

San Patricio:
Aransas Pass
Sinton.
Taft
Miscellaneous

_

40
58
65

Total.

Miscellaneous.

119

Total

Randall:
Canyon
Miscellaneous
Total...
Reagan: Miscellaneous.
Real: Miscellaneous
Red River:
Annona
Clarksville
Detroit
Miscellaneous.
Total
Reeves:
Pecos
Toyah
Miscellaneous

229

San Saba:
San Saba
Miscellaneous..

46

Total

Rains: Miscellaneous..

52

Schleicher: Miscellaneous.

111
10

39

Scurry:
Snyder
Miscellaneous

78

Total.

87

Shackleford:
Albany
Miscellaneous.

67

Total.

153

ShelbyCenter
Timpson
Miscellaneous..

12
115
12
51

37

Total.

Total

Sherman: Miscellaneous.

Refugio: Miscellaneous.
Roberts: Miscellaneous

Smith:
Troupe
Tyler
Miscellaneous..

_.

Total
17

Total

210

Rock wall:
Rockwall
Royce City
Miscellaneous.
Total
Runnels:
Ballinger
Winters
Miscellaneous
Total

Number
of returns

San Augustine:
San Augustine .
Miscellaneous..

Total

Robertson:
Bremond
Calvert
Franklin...
Hearne
Miscellaneous

County and city

123

_

136
88
80
304

Rusk:
Henderson
Miscellaneous
Total
Sabine: Miscellaneous..




624

Somervell: Miscellaneous.
Starr:
Rio Grande
Miscellaneous
Total.

38

Stephens:
Breckenridge..
Caddo...
Miscellaneous.

517
39
43

Total.

599

Sterling: Miscellaneous...
Stonewall: Miscellaneous.
Sutton: Sonora
Swisher:
Tulia.
Miscellaneous..

51

468
18
138

Total.

32

45
31
117
59
33

373

STATISTICS OF INCOME

TABLE 17.—Individual returns by Staves and Territories—Number of returns
distributed by coundes, and by cities, townships and post offices, calendar year

1925—Continued

TEXAS—Continued
Number
of returns

County and city
Tarrant:
Arlington
Fort Worth
Polytechnic. __
Miscellaneous

__

_

112
6,257
3
293

_

819
50
62
931

Terrell:
Sanderson
Miscellaneous

__

_

357
25

Total

382

Walker:
Huntsville
Miscellaneous. _.

__

147
30

Total

177

69

Waller:
Hempstead
Miscellaneous

27
32

07

Throckmorton: Miscellaneous

33

Titus:

Total

_

_._

Ward: Miscellaneous

IVtoiint Plp&sa/nt

65
5

Miscellaneous

59
22

_

Tom Green:
San Angelo
Miscellaneous _

70
624
67

Total

691

Travis:
Austin
Manor
Miscellaneous

2,125
24
27

Total...

2,176

_
_

37
58
1

Washington:
Brenham
Miscellaneous

318
51

Total

Total..

Total..

149

Victoria:
Victoria
Miscellaneous

65
4

Total

Tyler:
W*oodville
Miscellaneous

26
83
40

6,665

Taylor:
Abilene
Merkel
_
Miscellaneous
Total

Total...

Van Zandt:
Grand Saline
Wills Point
Miscellaneous. .
Total

Total

Trinity:
Groveton
Trinity
Miscellaneous

Number
of returns

County and city

369

....

Webb*
Laredo
Mirando City

825
92
15

Total
Wharton:
El Campo
Wharton
Miscellaneous
Total

932
94
112
135

_

341

15
43
58

Upsher:
Gilmer...
Miscellaneous

37
37

Total.

78
35

Total

96

Wheeler:
Shamrock
Miscellaneous

113

Wichita*
Burkburnett
Electra..
Iowa Park
Wichita Falls
Miscellaneous

226
390
137
2,851
31

_

74

Upton: Miscellaneous

Total
9

Wilbarger:
Vernon
Miscellaneous
Total

Uvalde:
Sabinal..
Uvalde
Miscellaneous

23
106
17
146
319
54

Granger
Taylor
Miscellaneous

Total

373

488
53

Williamson:

Val Verde:
Del Rio
Miscellaneous

_

Willacy: Miscellaneous

Total

3 635

Total




541
61
197
61
415
101

.

774

1
=

374

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by coundes, and by cities, townships and post offices, calendar year
1925—Continued
T E X AS—Continued
County and city
Wilson:
Floresville
Miscellaneous

Number
of returns

56
45
101

Winkler

0

Wise:
Alvord
Bridgeport
Chico
Decatur... .
Miscellaneous

12
23
9
41
44

Total

129

Wood:
Alba
Mineloa

16
42

Number
of returns

County and city
Wood—Continued.
Winnsboro..
Miscellaneous
Total

42
10
110
1

Yoakum: Miscellaneous
Young:
Eliasville
New C astle
Olney
South Bend
Miscellaneous
Total
Zapata: Miscellaneous
Zavalla: Miscellaneous
State total

. . _
.

30
156
16
254
18
14
488
1
36
109,448

UTAH
Beaver:
Beaver
Milford
Miscellaneous..
Total

Emery:
Huntington. _
Miscellaneous

Grand: Miscellaneous..

Total.

417

Carbon:
Castle Gate
Helper
Hiawatha
Price
Sunnyside
Miscellaneous..

75
114
146
195
124
358

Daggett: Miscellaneous-

Total.
Duchesne:
Roosevelt
Miscellaneous
Total




12

Total

239
24
31
251
14
18
25
12
42

Davis:
Bountiful
Far mington
Miscellaneous.

36

Total
Garfield:
Escalante
Panguitch
Miscellaneous.

Cache:
Hyrum
Lewiston
Logan
Providence
Richmond
Smithfield
Wellsville
Miscellaneous..

Total

2
34

101

Boxelder:
Brigham City..
Tremonton
Miscellaneous..
Total

_

Iron:
Cedar City
Parowan
Miscellaneous

~55
13
10

Total
Juab:
Eureka
Nephi
M iscell aneous

209
48
84

Total.

341

Kane:
Kanab
Miscellaneous

10

Total

18

Millard:
Delta
Fillmore
Miscellaneous

61
17
44

1,012
2
25
23
124
172

.._

122

Morgan: Miscellaneous
Piute: Miscellaneous.-.
Rich: M i s c e l l a n e o u s . . .

Total

26
9
15

Salt Lake:
Bingham C a n y o n . .
Garfield
Magna.
Midvale

723
177
216
67

375

STATISTICS OF INCOME

TABLE 17.—Individual returns by Siates and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
UTAH—Continued
Number
of returns

County and city
Salt Lake—Continued.
Murray
Salt Lake City
Sandy
Miscellaneous

213
7,849
70
59
9,374

Total
San Juan: Miscellaneous
Sanpete:
Ephraim-.Fairview
Fountain Green
Gunnison
Manti
Moroni
Mount Pleasant
Miscellaneous.
Total

_
__,

Number
of returns

County and city
Uintah:
Vernal
Miscellaneous

71
30

Total
Utah:
*
American Fork
Lehi
Payson
Pleasant Grove
Provo
Spanish Fork
Springville.Miscellaneous

58
22
31
13
319
29
36
67

Total
188

Sevier:
Monroe
Richfield
Salina
Miscellaneous
Total

Wasatch:
Heber City
Miscellaneous

71
29

Total

Summit:
Park City
Miscellaneous. _
Total

235
41

Tooele:
Grantsville
Tooele
Miscellaneous

11
130
71

Total

100

Washington:
Hurricane
St. George
Miscellaneous

5
18
1

Total

24

Wayne: Miscellaneous

11

Weber:
Ogden City

212

2,329
101

Miscellaneous

2,430

Total

16,101

State total
VERMONT
Addiscn:
Bristol
Ferrisburg
Middlebury
New Haven
Vergennes
Miscellaneous

__

Total
Bennington:
Arlington
Bennington
Dorset
Manchester
Pownal
Readsboro
Shaftsbury
Miscellaneous..'

242

.

.

__.

Total




30
487
16
73
8
25
8
118
765

Total
Caledonia:
Barnet
Burke
.
. .
Danville
Hardwick
Lyndon
Ryegate.
_
St. Johnsbury
Miscellaneous

38
11
123
3
42
25

..

Chittenden:
Burlington
Charlotte
Colchester
Essex ._
Jericho
Milton
Richmond
Shelburne
Winooski
Miscellaneous

.......

.....
... .
_

.

Total

.

1,000
11
2
51
7
14
27
22
86
142
1,362

Essex:
C anaan
Concord
Island Pond
Lunenburg
Miscellaneous

16
7
39
29
7

Total

98

11 Franklin:
14
Berkshire
9
Enosburg
51 !
Fairfax
85
Fairfield
15
Georgia
331
Highgate
15
Montgomery
Richford
531
St. Aibans
Sheldon

.

__

7
31
8
10
1
8
5
44
416
15

376

STATISTICS OF INCOME

TABLE 17.—Individual returns by Siaies and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
VERMONT—Continued
Number
of returns

County and city
Franklin—Continued.
Swanton .
_
Miscellaneous

35
10

Total

590

Grand Isle:
Alburg..
_
M! iscell aneous

- -.

28
20

Total

48

Lamoille:
Cambridge
Hyde Park .
Johnson
Morrisville
Stowe
Miscellaneous

13
17
14
58
20
5

Total

Rutland—Continued.
Pittsford
Poultney
Proctor
Rutland
Wallingford
West Rutland
Miscellaneous

._

. .
„_.

Total

22
10
17
63
8
18
10
35
183

Orleans:
Barton
Craftsbury .
Derby
Lowell
Newport
Orleans. _
Troy
Miscellaneous
Total

._

41
9
45
1
170
45
18
17
346

Rutland:
Brandon
Castleton
Danby.
Fair Haven
Pawlet

71
29
19
109
22

27
81
123
775
28
52
150

..

Total

127

Orange:
Bradford
__ ._
Chelsea
.
Newbury
Randolph
Thetford
Wells River
Williamstown .
Miscellaneous

Number
of returns

County and city

1,486

Washington:
Barre
Cabot
Graniteville
Montpelier
Northfield
Wafcerbury
Miscellaneous

685
6
21
410
92
58
742

Total
Windham:
Bellows Falls
Brattleboro
Westminster.
Wilmington
Miscellaneous

2,014

.

225
425
2
25
60

Total
Windsor:
Bethel
Oavpndish
Chester
Hartford
Hartland
Ludlow.
Norwich
Quechee
Rochester
Royalton
.
Springfield
W^hite River Junction
Wilder
Windsor
Woodstock
Miscellaneous

737

. . . . _.
. _ __

. . .

25
12
26
17
10
92
23
20
19
14
230
130
10
145
95
162

Total

1.030

State total

9. 559

VIRGINIA
Accbmac:
Onancock
Chincoteague Island
Miscellaneous
Total

.

Albemarle:
Charlottesville
Miscellaneous
Total
Alleghany:
Clifton Forge
Covington
Low Moor
Miscellaneous
Total




34
13
204

Amelia: Miscellaneous
Amherst: Miscellaneous
Appomattox: Miscellaneous

Arlington:
Alexandria
1
Arlington
|
Miscellaneous
508
214
1
Total
251

22
75
34

992
32
553

1,577

722

Augusta:
Staunton
302 1
Waynesboro
180 1
Miscellaneous
7
18
507

Total
Bath: Miscellaneous

374
78
170
622

75

377

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, toivnships and post offices, calendar year

1925—Continued

VIRGINIA—Continued
Number
of returns

County and city
Bedford:
Bedford
Miscellaneous. _

114
34

Total.

148

Bland: Miscellaneous
Botetourt: Miscellaneous.
Brunswick:
Lawrence ville..
Miscellaneous..

65
25
23

Grayson:
Fries
Miscellaneous

3
47

1,830
175

Total.

2,005
47

73
28

Total

101

_

Cumberland: Miscellaneous
Dickinson: Miscellaneous

10
37

Dinwiddie:
Petersburg
Miscellaneous

930
119

Total

_

Total

1,049
25
352
1
45
116
539

Essex: Miscellaneous

110

Halifax:
South Boston
Miscellaneous

.

26

Total

221

Hanover:
Ashland... .
Miscellaneous

78
61
139
9,546
94

Total.

9,640

Henry:
Martinsville...
Miscellaneous..

141
38

Total .

179

Highland: Miscellaneous
Isle of Wight: Miscellaneous
James City: Miscellaneous.
King and Queen: Miscellaneous..
King George: Miscellaneous

3
35
14
5
22

King William:
West Point
Miscellaneous..

31
10

Total.
Lancaster:
Irvington
Miscellaneous..
Total

Fairfax:
Falls Church
Miscellaneous

122
201

___

323
117
186
303

Floyd* Miscellaneous
Flu vanna: M iscellaneous Franklin: Miscellaneous
Frederick:
Winchester
Miscellaneous

6
17
50
302
91

-




173
48

Henrico:
Richmond
Miscellaneous..

Culpeper:
Culpeper
Miscellaneous

Elizabeth City:
Fortress Monroe
Hampton
National Soldiers' Home.
Phoebus
Miscellaneous

107
3

Total .

Caroline: Miscellaneous
Carroll: Miscellaneous
Charles City: Miscellaneous.
Charlotte: Miscellaneous
Chesterfield: Miscellaneous._
Clarke: Miscellaneous
Craig: Miscellaneous

Total

3

Total.

Campbell:
Lynchburg
Miscellaneous

Fauquier:
Warrenton
Miscellaneous

50

Greensville:
Emporia
Miscellaneous

Total.

Total

Number
of returns

Giles: Miscellaneous
Gloucester: Miscellaneous.
Goochland: Miscellaneous.

Total
Greene: Miscellaneous

Buchanan: Miscellaneous
Buckingham: Miscellaneous.

Total.- .

County and city

393

10
30
40

Lee: Miscellaneous..

49

Loudoun:
Leesburg
Miscellaneous...
Total .

73
75
148

Louisa: M iscellaneous
Lunenburg: Miscellaneous.—
M ad ison: M iscellaneous
Mathews: Miscellaneous

42
75
10
34

Mecklenburg:
Chase City
Miscellaneous..

55
95

Total.

150

Middlesex: Miscellaneous..

378

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
VIRGINIA—Continued
j Number
! of returns

County and city
Montgomery:
Christiansburg..
Radford
M iscellaneous. _.

Pulaski:
Pulaski
Miscellaneous..

141
20

Total.

Total.
Nansemond:
Suffolk
M iscellaneous-.

314
20

Total

334

Nelson: M iscellaneous
New Kent: MiscellaneousNorfolk:
Norfolk
South NorfolkPortsmouth
Miscellaneous..
Total .

6,859
32
151

-

183

Northumberland: Miscellaneous..
73
118
16
207

Total

M iscellaneous

42

Total
Patrick: Miscellaneous..

961

Powhatan: Miscellaneous..

12

33
161
35

Total

229

Rockingham:
Harrisonburg...
M iscellaneous- _

208
75

Total.

283
75
24

Shenandoah:
Woodstock
Miscellaneous

38
75

Total.

113
73
30
23

Total.

126
84
48
132

Spotsylvania:
Fredericksburg.
M iscellaneous. _
_

203
5

Total.

208
9

Stafford: Miscellaneous
.

121
20
141

Prince George:
Hope well
Miscellaneous

113
10

Total

123

Surry:
Dendron
Miscellaneous

10
6

Total

Total




3,653

Rockbridge:
Buena Vista _..
Lexington
Miscellaneous..

Total

Pittsylvania:
Chatham
Danville
Schoolfield
MTotal
iscellaneous

Trincess Anne: Miscellaneous

3,440
142
38
33

Southampton:
Franklin
Miscellaneous..

Page:
Luray

Total

Roanoke:
Roanoke
Salem
Vinton
Miscellaneous. _

Smyth:
Marion
Saltville
Miscellaneous.

Orange: Miscellaneous...

Prince William:
Manassas
M iscellaneous.-.

14
23

Russell: Miscellaneous..
Scott: Miscellaneous

Nottoway:
Blackstone
Crewe
Miscellaneous..

Frmce Ed war a:
Farmville.
Miscellaneous..

161

Rappahannock: Miscellaneous..
Richmond: Miscellaneous

Total.
5,225
24
1,335
275

Northampton:
Cape Charles..
M iscellaneous. _
Total

Number
of returns

County and city

16

Sussex:
Waverly
Miscellaneous.
Total

41
75
116
95

Tazewell:
Pocahontas
Tazewell
Total

17
37

._..

54
80
114
194

379

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
VIRGINIA—Continued
Number
of returns

County and city
Warren:
Front Royal
Miscellaneous

Number
of returns

County and city
Westmoreland: Miscellaneous. _

38
15

Total

_

Warwick:
Newport News
Miscellaneous

_

_.
_

_

Total

53
906
153
1,059

Washington:
Abingdon
Bristol
Damascus
Miscellaneous

I

_

Wise:
Appalachia
Big Stone G a p . .
Norton
Miscellaneous

_

84
65
108
263

_

Total

520

Wythe:
Wytheville.
Miscellaneous .._

56
272
15

55
44

Total

393

_

17

State total

99

50 I York: Miscellaneous

Total

,,

8
37,507

WASHINGTON 1
Adams:
Ritzville
Miscellaneous

124
65

Total

189

Asotin:
Clarkston
Miscellaneous

-__

124
41
165

___.._..___

Total
Chelan:
Cashmere . . . ._ _._
Leavenworth
Wenatchee
Miscellaneous
Total

_
_

248
124
1,155
54
1, 581

Clallam:
Port Angeles
Miscellaneous

412
47

Total

459

.__

165
742
56

Total

963

Columbia:
Dayton
Miscellaneous.

- -

206
82

Total

288

Cowlitz:
Kalama
Kelso
Longview _
Miscellaneous

41
330
412
57

Total
1

Total

188

_. .

Includes Alaska.




Franklin:
Pasco
Miscellaneous

82

_

_.

_

412
33

Total
125
125
82
332

Clarke:
Camas
Vancouver
Miscellaneous

64
124

Ferry: Miscellaneous

Total
Ben ton:
Kennewick
.
Prosser
Miscellaneous

Douglas:
Waterville
Miscellaneous

840

445

Garfield:
Pomeroy
Miscellaneous

289
41

Total

330

Grant: Miscellaneous._

165

Grays Harbor:
Aberdeen
Cosmopolis
Elma
HoQuiam
McClearv
Montesano
Miscellaneous
Total
Island: Miscellaneous.
Jefferson:
Port Townsend
Miscellaneous
Total
King:
Auburn
Bellevue
.
Black Diamond . _ .
Cumberland
Enumclaw
Kent
.
Kirkland
Renton
Seattle
._.
Miscellaneous
Total

1,650
124
165
1,114
82
206
54

„

3,395
53

_. _.

126
80
206

. .

... ..

.. ...

412
82
48
2
167
291
165
247
30,566
167
32,147

380

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
WASHINGTON—Continued
County and city
Kitsap:
Bremerton
Charleston
Port Blakely...
Port Orchard..
Miscellaneous..
Total.

Number
of returns

907
82
18
86
90
1,183

Kittitas:
Cle Elum
Ellensburg
Rqslyn
Miscellaneous..

165
291
97

Total.

635

Klickitat:
Goldendale
Miscellaneous-

53
160

Total.

213

Lewis:
Centralia
Chehalis
Miscellaneous..

577
371
101

Total.
Lincoln:
Davenport
Odessa
Miscellaneous..
Total
Mason: Miscellaneous.

1,049
82
41
163
286
230

212

Pacific:
Raymond
South Bend....
Miscellaneous..

330
156
34

Pend Oreille: Miscellaneous..
Pierce:
Buckley
Camp Lewis...
Puyallup
Sumner
Tacoma
Miscellaneous..
Total
San Juan: Miscellaneous..
Skagit:
Anacortes
Burlington
Mount Vernon..
Sedro Woolley..
Miscellaneous...
Total.
Skamania: Miscellaneous .




Snohomish:
Arlington
Everett.
Marysville
Monroe
Snohomish
Miscellaneous..
Total
Spokane:
Cheney
Deer Park
Medical Lake..
Spokane
Miscellaneous..
Total.

Okanogan:
Okanogan
Oroville
Miscellaneous
Total.

Total

County and city

520
191
82
82
330
165
7,342
101
8,102
82

Number
of returns

126
1,691
40
126
197
125
2,305
53
47
6
8,960
71
9,137

Stevens:
Chewelah
Colville
Miscellaneous..

82
126
206

Total.

414

Thurston:
Olympia
Miscellaneous..
Total

920

54

Wahkiakum: Miscellaneous.
Walla Walla:
Waitsburg
Walla Walla...
Miscellaneous..
Total
Whatcom:
Bellingham...
Blaine
Lynden
Miscellaneous..
Total.

126
1,320
54
1,500
1,320
82
82
58
1,542

Whitman:
Colfax
Maiden.
Palouse
Pullman
Tekoa
_.
Miscellaneous..
Total.
Yakima:
Grandview
Sunnyside
Toppenish
Wapato
Yakima
Miscellaneous..
Total
ALASKA:

895

Anchorage
Cordova
Fairbanks
Juneau
Ketchikan
Miscellaneous..
Total.

3,207

82

State total.

78,030

206
82
371
206
30

STATISTICS OP INCOME

381

TABLE 17.—Individual returns by States and Territories—-Number of returns
distributed by counties, and by cities, townships and. post offices, calendar year
1925—Continued
WEST VIRGINIA
County and city

County and city

Hancock:
Chester
Hollidays Cove
New Cumberland.
Newell...
Weirton
Miscellaneous
Total.

Barbour: Miscellaneous..
Berkeley:
Martinsburg...
Miscellaneous.
TotalBoone: Miscellaneous_

136
200
85
41
345
120

Hardy: Miscellaneous

Braxton:
Burns ville
Gassaway
Miscellaneous

Harrison:
Adamston
A n more.,
Bridgeport
Clarksburg
Nutter Fork..
Salem
260 |
Shinnston
36 i
Miscellaneous.
305 |
144
Total..

Total
Brooke:
Follansbee
Power
Wellsburg
Miscellaneous,

745

Total
C a bell:
Huritington...
Milton
Miscellaneous.

3. 450
25
60

Total

|

3,535

I

Calhoun: Miscellaneous

Clay:
Widen
Miscellaneous..

48

IS
25

Total

43

Doddridge:
West Union
Miscellaneous-.

60
30

Total.

90

ayette:
* Anstead
Boomer
Fayetteville.-.
Macdonald
Montgomery..
Mount Hope...
Oakhill
Winona
Miscellaneous,
Total

Jackson:
Ravenswood -..
Miscellaneous..
|
Total
!
I Jefferson:
Charles Town...
Shepherdstown.
Miscellaneous...
Total,..
Kanawha:
Charleston
Clendenin
Dunbar
Eskdalc
Mammoth.
St. A1 bans
South Charleston.
Miscella neons
Total-

23 Lewis:
Western
8
Miscellaneous
44
26
Total,
155
97 Lincoln: Miseellhi
51
24 Logan:
638
A ceo ville
Amherstdale.
1, 066
Hoi den
Logan
52
Omar
Miscellaneous
4
Total.
33
McDowell:
Davy
Eckman
Elkhorn
68
Gary
Keystone .
Kimball
McDowell
Maybeury..
Welch....'
Wilcoe
Miscellaneous..
Total..
38

Gilmer: Miscellaneous.
Grant:
Bayard
Miscellaneous.
Total
Greenbrier:
Lewisburg
Ron ce vert e
Miscellaneous.
Total
Hampshire:
Rqmney
Miscellaneous,
Total .

36474—27

Number
of returns

25




6
16
41
,237
17
73
77
484

23
29

96
17
62

2,960
72
48
26
9
135
100
813
4,163
300
45
~34~5
60

6
18
82
430
45
680
17261
26
13
30
110
71
61
23
21
350
20
1, 078
1,803

382

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
WEST VIRGINIA—Continued
Number
of returns

County and city
Marion:
Fairmont.
Mannington
Monongah
Rivesville
Miscellaneous

.

. . ._. _.

Total

Pocahontas:
Cass
Marlinton
Miscellaneous..Total

1,225
145
17
28
710

891

Mason:
Point Pleasant
Miscellaneous
.

.

Mineral:
Blaine _
Keyser
Piedmont
Ridgelty
Miscellaneous

__

._

225
60
4,420
55

Total - .

3
220
100
27
20

4,760

_-_

305
20
13
640

... .

Total

978

Randolph:
Elkins
Norton
_
370 |
Miscellaneous

_

Total
Mingo:
Red Jacket
WTar Eagle
Williamson
Miscellaneous

106

Raleigh:
Beckley
Eccles
Mabscot
Miscellaneous

1,851

-

55
51

Total

1, 000
60
20
6
290
475

Total.-.

246

Ohio:
Elm Grove
Tridalphia
Wheeling
Miscellaneous. _.

140

Mercer:
Bluefield
Bramwell - Freeman
Giatto
Princeton
Miscellaneous

50
28
28
15
125

Putnam:
Nitro
Miscellaneous.

90
50

Total-..

97

Total

135
92
150
325
189

Total

21
41
35

Preston:
Kingwood _ _
Rowlesburg
Terra Alto
Tunnelton
Miscellaneous

2,125

Marshall:
Benwood
Cameron
McMechen
Moundsville
Miscellaneous

Number
of returns

County and city

_

Total-..

45

240
7
66

.-

313

Ritchie:
460 i
Harrisville
Pennsboro
320 I
I
Miscellaneous

Total

__
...

832

!

Monongalia:
Morgantown
Miscellaneous

•_

Total

- .

840
290
1,130

Monroe:
Alderson
Miscellaneous

44
24

Total

68

Morgan: Miscellaneous

64

Nicholas:
Richwood
Miscellaneous

105
35

Total

Total _

25
68
97
190

Boane:
Spencer
Miscellaneous

107
42

Total

149

Summers:
Hinton..
Miscellaneous

240
122

Total

-

Taylor:
Grafton. _
Miscellaneous

362

._ .

140

Total

Pendlcton: Miscellaneous

.




OO

Total

542

Tucker:
12
Davis
Parson __
Pierce
Thomas
•
Miscellaneous

19
17
5
43
15

OOO

Pleasants*
St. Mary
Miscellaneous

Total

310
232

.

99

383

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
WEST VIRGINIA—Continued
Number
of returns

County and city
Tyler:
Sisterville
Miscellaneous

190
40

Total

Wetzel:
New Martinsville
Paden City.
Miscellaneous

230

Upshur:
Adrian
Buckhannon
Miscellaneous

7
140
10

Total
Wayne:
Ceredo
Kenova
Miscellaneous

...

Total

148

Webster: Miscellaneous

Number
of returns

County and city

125
26
127

Total

278

Wirt: Miscellaneous..
Wyoming:
Mullins
Miscellaneous
Total
Wood:
Park ersburg
Williamstown
Miscellaneous
Total

85
150
235
1,500
50
33
1,583

State total

52

35, 810

WISCONSIN

Adams:
Adams _
Miscellaneous

._

52
19

Total

71

Ashland:
Ashland
Mellon
Miscellaneous

491
60
102

_

Total

653

Barron:
Barron
Chetek
Cumberland
Rice Lake
Miscellaneous.

95
112
67
81
355

Chippewa:
Bloomer
Chippewa Falls
Cornell
Stanley
Miscellaneous

68 1
42
Total
76
166 |
Clark:
101 |
Neillsville .
Owen __
453
Miscellaneous

_

Total
Bayfield:
Bayfield
Washburn
Miscellaneous

Total
_.
36
66 !
70 1 Columbia:
Columbus
172 i
Kilbourn
Lodi
Portage
157
Miscellaneous
1 615
346
Total

Total
Brown:
De Pere
Green Bay
Miscellaneous
Total

2,118

Buffalo:
Alma
Mondovi.
M is cellaneous

_

45
55
140

Total

.




65 !

__

69
422
54
76
93
714

127
51
248
426
186
115
86
258
189
834

Crawford:
Prairie du Chi en
Miscellaneous.

101
99

Total . . .

200

Dane:
Madison
240
Mount Horeb . .
Stoughton
43
Sun Prairie
22 i
Miscellaneous

Burnett:
Grantsburg
M iscellaneous
Total

Calumet:
Brillion...
Chilton
New Holstein
Miscellaneous
Total

.

Total

2,795
124
312
86
863
4,180

384

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
WISCONSIN—Continued
County and city
Dodge:
Beaver Dam
Fox Lake
Horicon
Juneau
Mayville__
Randolph..
Miscellaneous.

255
51
107
73
276
56
248

Total

1 066

Door:
Sturgeon Bay
Miscellaneous

135
71

Total.

206

Douglas:
Superior
Miscellaneous

1 595
250
1 845

Total
Dunn:
Menomonie
Miscellaneous
Total

Number
of returns

217
134
....

351

Eau Claire:
Augusta..
Eau Claire
Miscellaneous

45
1,064
328

Total

1,437

Fond du Lac:
Fond du Lac
North Fond du Lac.
Ripon
Waupun
Miscellaneous
Total
Forest:
Crandon
Wabeno
Miscellaneous
Total
Grant:
Boscobel
Cuba City..
Fennimore
Lancaster
Platteville
Miscellaneous

63

Number
of returns

Green Lake:
Berlin
Princeton
Miscellaneous..

163
36
104

Total.

303

Iowa:
Dodgeville
Highland
Mineral Point.
Miscellaneous..

107
24
168
146

Total.
Iron:
Hurley
Miscellaneous..

158
112

Total.

270

Jackson:
Black River Falls..
Miscellaneous
Total.

187

Jefferson:
Fort Atkinson.
Jefferson
Lake Mills
Waterloo
Watertown
Miscellaneous..

320
168
97
79
576
290

Total.
Juneau:
Elroy
Mauston
Miscellaneous..

Florence:
Florence
Miscellaneous
Total

County and city

Total

1,530

61
124
253

K'enosha:
Kenosha
Miscellaneous..

3,380
342

Total.

3,722

Kewaunee:
Algoma
Kewaunee
Miscellaneous..

61
105
25

Total.
La Crosse:
La Crosse
Onalaska
West Salem
Miscellaneous..
Total

1,472
32
70
282
1,856

Total

La Fayette:
Darlington
Shullsburg
Miscellaneous..

118
43
185

Green:
Brodhead
Monroe.
Monti cello
Miscellaneous

Total.

346

Langlade:
Antigo
Miscellaneous.

318
49

Total




Total

367

385

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
WISCONSIN—Continued
Number
of returns

C o u n t y and city

Lincoln:
Merrill
Tomahawk
Miscellaneous..

356
178
16

County and city

Outagamie—Continued.
Seymour
M isce llaneous

Total

550
57
979
348
276

329
2,205

Total
Manitowoc:
Kiel . .
Manitowoc
Two Rivers.
M iscellaneous

Number
of returns

..

.

1,660

Total
Marathon:
Athens
Mosinee
Scofield .
Stratford
Wausau
Miscellaneous

.

Total

_

.

37
131
22
44
1,028
356

Ozaukee:
Cedarburg
Port Washington
Miscellaneous

145
213
153
511

Total
Pep in:
Durand
M iscel laneous

26

Total

114

Pierce:
Ellsworth
River Falls
M iscellaneous

50
103
142

1,618
Total

Marinette:
Goodman
Marinette
Niagara
Peshtigo
Wausaukee
Miscellaneous

18
136
77
71
20
57

Total

379

295

Polk:
Amery
Miscellaneous

50
230

Total

280

Portage:
Stevens Point—
Miscellaneous

546
88

Marquette:
Montello
Miscellaneous..

Total

634

Total.

82

Price:
Park Falls
Phillips
Miscellaneous

157
103
88

42, 568
456
250
541
1,449
1,065
23
748

Racine:
Burlington
Racine
Miscellaneous

313
4 062
439

Total

4, 814

Milwaukee:
Cudahy
Milwaukee
North Milwaukee..
Shore wood
South Milwaukee..
Wauwatosa
West Allis
West Milwaukee...
M iscellaneous
Total.
Monroe:
Sparta
Tomah
Miscellaneous..
Total

47,528
197
179
151
527

Oconto:
Gillett
Oconto
Oconto Falls...
Miscellaneous..

51
145
67
85

Total.

348

Oneida:
Rhinelander...
Miscellaneous..

83

Total.

492

Outagamie:
Appleton
Kaukauna..Kimberly
Little Chute.




1,321
316

Total

Richland:
Richland Center
Miscellaneous
Total

348
. - :;

145
120
265

Rock:
Beloit
Edgerton
Evansville
Janesville
Miscellaneous

1, 418
189
164
1, 218
402

Total

.

3,391

Rusk:
Ladysmith
Miscellaneous

147
63

Total

210

St. Croix:
Hudson
New Richmond
Miscellaneous
Total

175
142
405

386

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
WISCONSIN—Continued
County and city

County and city

Sauk:
Baraboo
Prairie du Sac...
Reedsburg
Sauk City
Miscellaneous—

Wai wort h—C ontinued.
Whitewater
...
Miscellaneous
Total
Washburn:
Shell Lake—
Spooner
M iscellaneous

Total
Sawyer:
Hayward__
Miscellaneous. —
Total.

Total
194
1,950
145
511
2,800

Taylor:
Medford
Rib Lake
Miscellaneous—

_

34
82
33

149

Washington:
Hartford
West Bend
Miscellaneous

261
250
262

Waukesha:
Menomonee Falls..
Oconomowoc
Waukesha
Miscellaneous
Total
Waupaca:
Clintonville
New London
Waupaca
Miscellaneous
Total

Total

21
24
56

Total

Trempealeau:
Arcadia
Gales ville
Miscellaneous-

833

Waushara:
Red granite
Wautoma
Miscellaneous

Total

101

Winnebago:
Menasha
Neenah.
Omro
Oshkosh
Miscellaneous

Vernon:
Hillsboro
Viroqua
Westby
Miscellaneous. _Total.

Total-.

353
640
42
1,767
253

Total.,..
230
146
212

_

3,055

Wood:
Marshfield
Nekoosa
Wisconsin Rapids..
Miscellaneous

Vilas:
Eagle River
Miscellaneous—




1,153

Total

Miscellaneous-

Wai worth:
Delavan
Elkhorn
Lake Geneva

190
375

Total
73

Shawano:
Shawano
Wittenberg

Sheboygan:
Plymouth
Sheboygan
Sheboygan Falls
Miscellaneous—
Total

Number
of returns

79
448
218

Total
State total

1,533
110,485

387

STATISTICS OF INCOME

TABLE 17.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships and post offices, calendar year
1925—Continued
WYOMING
Number
of returns

County and city
Albany:
Laramie
Miscellaneous

671
95

Total

1

766

Big Horn:*
Basin
Greybull
Lovell
Miscellaneous

41
92
39
22

Total

194

Campbell:
Gillette
Miscellaneous

65
22

Total

87

Carbon:
Hanna .
Rawlins
Miscellaneous

162
517
274

._

Total

983

C onverse:
Douglas
Glenrock
Miscellaneous

101
82
58

Total

241

Crook: Miscellaneous.

45

Numbef
of returns

County and city

Lincoln—Continued.
Kemmerer
Miscellaneous

..

118
235

Total

433

Natrona:
Casper
_
Miscellaneous

1,791
757

Total

2,548

Niobrara:
Lusk
Miscellaneous

32
25

Total

57

Park:
Cody
Powell
Miscellaneous

87
46
70

Total

203

Platte:
Wheatland
Miscellaneous

55
127

Total

182

Sheridan:
Dietz
M^onarch
Sheridan

Fremont:
Lander _ _
Riverton.
Miscellaneous
Total

384

Gosh en:
Torrington
Miscellaneous.

59
36

Sweetwater:
Green River
Rock Springs
Superior
Miscellaneous

Total

95

Total

Hot Springs:
Thermopolis
Miscellaneous

202
189

8
13
562
93

161
80
143

Total

676

Sublette: Miscellaneous

67
183
604
96
277
1,160

Teton: M iscellaneous
_

391

Johnson:
Buffalo
Miscellaneous

107
10

Total

117

Laramie:
Cheyenne
Fort Russell
Miscellaneous

_

Total




-

157
15
172

Washakie:
Worland
M isceilaneous_

77
15

Total
1,197
34
75
1,306

_

Uinta:
E vanston
Miscellaneous
Total

Total

Lincoln:
Diamondville
Frontier

29

49

31 1

Weston:
Newcastle
Miscellaneous
Total
State total..

92

_

45
63
108
10,336

TABLE 18.—Individual returns—Tax-exempt obligations reported in returns of net income of over $5,000; amounts owned and interest received,
distributed by nature of obligation and by net income of owners

CO

00
00

[Income returned for calendar year ended Dec. 31, 1925]
Amount owned
Partia ly tax
exempt

Wholly tax exempt
Income class distribution of returns of net
income

$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,C00
$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.




Obligations of
States and
Territories or
political subdivisions
thereof

$23, 239,797
25,382,805 ,
23,752,478 •
28, 472,321
20, 869,777
19,429,027
21,639,933
24,222,501
24,366,973
21,026,194
119,701,927
89, 665,191
101,205,396
169,962,380
146,280,847
132,126,311
99, 605,194
79, 657,282
90,000,774
67,726, 556
258, 815,029
165,718,677
133,132,583

Securities
issued under
the Federal
farm loan act

$4,543, 557
5,114,579
4,251,282
4,301,312
4,908,707
4, 543,550
4,077,867
5,241,911
3,742,899
5,091,375
20,904,251
21,682,190
21,413,274
35, 604, 914
29, 996,721
30,422,021
25, 935,448
19,302,609
16,437,656
13,756,276
50,356,804
36,592,463
16,687,720

Interest received

Liberty 4 and j
\l/i per cent j
bonds, Treas j
Liberty 3H
per cent bonds J u r y bonds,
~.,
„,
and obligations! Treasury cerof the posses- tificates, Treassions of the
ury notes,
United States and Treasury
(war-savings)
certificates
$5, 549,107
5,443,422
4, 565, 485
5, 850,157
3,970,418
2, 834,903
3,916,776
3,212,390
2,183, 514
1,933,889
19, 849, 560
17,483,961
15,999,612
33.763,450
25,067,365
22, 773,822
21,625,405
18,666,075 !
18,326,037 i
14,052,923 |
58,480,536 I
40,836,381
23.781.451 ;

$59,595,790
52,383, 517
49,466, 904
46,134, 942
42,386,494
39,373, 205
39,940,381
37,459, 531
34, 833, 828
31,394,680
138,384,297
114,420,323
93,398,730
136,086,532
92, 524, 891
65,429,167
47,333,167
34,069,577
30,133, 928
30, 516, 269
74,081, 839
37,022,857
23,390,976

Partially tax
exempt

Wholly tax exempt

Obligations of
bligations
S t t and
States d
Territories or
political subdivisions
thereof or the
District of
Columbia

$1,167,908
1,447,129
1,219,915
1, 277, 860
1,222,368
1,100,776
1,132, 456
1,183,070
1, 219, 882
1,090,779
5, 981,479
4, 889,290
4, 998, 571
8,124,995
7, 605, 760
6,428,927
4, 845,663
4,089,088
4,372, 957
3,346, 561
12,664,995
8,390,522
6,037,535

Securities
issued under
the Federal
farm loan act

$197,802
203.230
186, 815
221,605
224,069
216,476
220, 214
230,091
179,683
249, 821
931,913
1,041, 866
1,015,919
1,604,092
1,488,978
1,320,228
1,225,961
866,060
766, 746
708,862
2,498,908
1,594, 894
758,279

Liberty 4 and
±M per cent
Liberty W2
bonds, Treasper cent bonds
ury bonds,
and obligations Treasury cerof the posses- tificates, Treassions of the
ury notes,
United States and Treasury
(war-savings)
certificates
$242, 520
212, 425
161,750
211, 898
248,149
129,391
164, 574
107,082.
95, 974
82,628
733,245
636, 220
587, 675
1,187,113
899,355
855,069
772,499
620,277
613,982
514,933
2, 047,811
1,479,773
985, 276

$2, 245, 595
2,195, 416
2,077, 893
1,845,764
J, 680, 618
1,623,334
1, 645, 282
1,512,273
1,414,733
1,369,835
6,093, 503
4,777, 284
4,127, 629
f>, 387,166
4,071,595
2,956,098
2, 623,040
1,459,522
1,259,792
1,034, 770
3,100,336
1,606,086
840,755

t1
00

O

w
O

o
o

$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...




\
.

._
_
.

68,726,183
92,870,743
67, 796,657
103,276, 560 !
80,248,661
63,073,066
19,178,708
10,960,875
12,090,268
10,910,600
36,686,546
2,451,818,820

10,627,584
16,163,020
17,951,541
13,713.523
15,682,044
5,497,336
4,405,097
57,300
65,000
1,917,000
1,379,000

:
i
i
i

472,367,831 j

22, 265,107
33,006, 585
42,302,084
36, 650,132
26, 528, 585
48, 222,153
14,534,352
1,752,000
16, 533,000
10,211,000
80,393,350
702, 564, 987

12, 403,406
18 600,880
357,372
6', 806,996
472,419
4, 890,620
445,753
759,000
4, 372,750
165,000
2, 376,350

l

!
!
i
i
!
I
|

1,414, 412,371 |

3, 144,581 i
3,896,404 i
4,676,682 1
5,498,801 .
3,487,338 ',
3,567,949 !
769,673 i
399,044 !
1,059,299 !
430,746 i
1,518,997 |
122,288,000

458,568 i
709,391 !
831,917 !
661,797. !
717,029 1
298,292 !
173,816 !
4,018 ;
.".2,110 i
52,179 !
34,643 t
21,946,272 j

866,812 !
1,273,942 '
1,976,885 1
2,336,016 1
876.320 !
1,636,962 !
470,873 i
46,621 !
567,380 !
322,204 |

2,882,705 1
26,846,339

443,966
610,379
367,453
267, 838
238, 520
200,121
28, 938
4,372
155,158
8,182
136,619
59,409, 865

O

o
o

GO

00
CO

INDEX
Page

Accounts payable, corporation balance sheets, capital stock tax returns:
By industrial groups and subgroups, and by aggregate, taxable, and
nontaxable returns
41-42, 50-52, 56-59
By States
34-35
Item denned
30
Accounts receivable, corporation balance sheets, capital stock tax
returns:
By industrial groups and subgroups, and by aggregate, taxable, and
nontaxable returns
38-40, 47-49, 56-59
By States
32-33
Agriculture and related industries:
Capital stock tax returns of corporations engaged in, by industrial
subgroups
38, 41, 44, 47, 50, 53, 56, 60, 64, 67
Income tax returns of corporations engaged in
10-12, 116-118, 140
By States
119
By years, 1920-1925
14
Receipts and disbursements, classified
105, 108, 111, 114
Individual income from, number of returns and net profit
8
Assets, corporation balance sheets, capital stock tax returns. (See Current assets; Fixed assets).
B
Banking and related business, income tax returns of corporations engaged
in (see also Finance)
116-118
Bonded debt, corporation balance sheets, capital stock tax returns:
By industrial groups and subgroups, and bj^ aggregate, taxable, and
nontaxable returns
41-43, 50-52, 56-59
By States
34-35
Business, individual income from:
By income classes, amounts and percentages
6-7, 102
By industrial groups, number, net profit, and percentages
8
By States
99

Capital net gain, individual income tax returns:
Income from—
By income classes, amounts and percentages
6-7, 88, 103
By income classes and by States
164-237
By States
85. 100
Tax on—
By income classes
88
By income classes and by States
164—237
By years, 1922-1925
23
Capital net loss, individual income tax returns:
Change in method of deducting for, revenue acts of 1924 and 1926__
4-5
Tax credit for—
By income classes
89
By income classes and by States
164-237
TotaLl
5
Capital stock of corporations, fair value of, capital stock tax returns. (See
Fair value of capital stock.)
Capital stock tax:
All returns
31
Corporations filing balance sheet—
By industrial groups and subgroups
44-46, 53-55
By States
36-37
Corporations riling no balance sheet, by industrial groups and subgroups
I
67-69
391




392

INDEX

Capital stock tax returns:
Audited returns tabulated
1
Corporations riling balance sheet—
By industrial groups and subgroups, and by aggregate, taxable
and nontaxable returns
38-63
By States
32-37
Corporations filing no balance sheet, by industrial groups and subgroups
64-69
Dates of balance sheet data tabulated
1, 29
Number of—
All returns
31
Corporations filing balance sheet—
By industrial groups and subgroups, and by aggregate,
taxable, and nontaxable returns
38-40, 47-49, 56-59
By States
32-33
Corporations filing no balance sheet, by industrial groups and
subgroups
64-66
Not comparable with number of corporation income tax returns29
Showing par value common stock, no par value, and not specified. 32-33,
38-40, 47-49, 56-59, 64-66
Summary of all returns
31
Capitalization of corporations, capital stock tax returns:
All returns, classified
31
Corporations filing balance sheet—By industrial groups and subgroups, and by aggregate, taxable,
and nontaxable returns
44-46, 53-55, 60-63
By States
36-37
Corporations filing no balance sheet, by industrial groups and subgroups
64-66
Cash, corporation balance sheets, capital stock tax returns:
By industrial groups and subgroups, and by aggregate, taxable, and
nontaxable returns
1
38-40, 47-49, 56-59
By States
32-33
Item defined
30
Cash dividends in corporation income tax returns. (See Dividends.)
Chemicals and allied substances:
Capital stock tax returns of corporations engaged in manufacture of _ 38, 41,
44, 47, 50, 53, 57, 61, 64, 67
Income tax returns of corporations engaged in manufacture of
10-12,
116-118, 141
By States
129
By years, 1920-1925
15
Receipts and disbursements, classified
106, 109, 112, 114
Individual income from manufacture of, number of returns and net
profits
8
Cities, number of individual income tax returns by _ ^
248-387
Clothing, income tax returns of corporations engaged in manufacture of
(see also Textiles and textile products)
116-118
Coal mining (see also Mining and quarrying):
Capital stock tax return of corporations engaged in
38, 41,
44, 47, 50, 53, 56, 60, 64, 67
Income tax returns of corporations engaged in
116-118
Common stock of corporations reporting par value common stock, capital
stock tax returns:
All returns
31
Corporations filing balance sheet—
By industrial groups and subgroups, and by aggregate, taxable,
and nontaxable returns
44—46, 53—55, 60—63
By States
36-37
Corporations filing no balance sheet, by industrial groups and subgroups
64-66
Community property income, individual returns of, number and net
income:
Amount and percentage of total income
4
By income classes
98
By States
95




INDEX

393

Construction:
Page
Capital stock tax returns of corporations engaged in
39*
41, 45, 48, 51, 54, 57, 61, 65, 67
Income tax returns of corporations engaged in
10-12, 116-118, 142
By States
133
By years, 1920-1925
16
Receipts and disbursements, classified
107, 110, 113, 115
Individual income from, number of returns and net profits
8
Contributions, individual returns:
Amount and percentage of total income
5
By years, 1922-1925
27
By income classes
104
By States
101
Corporation balance sheet statement, capital stock tax returns, aggregate,
taxable, and nontaxable returns
32-63
Corporation deficit, capital stock tax returns:
All returns
31
Corporations filing balance sheets—
By industrial groups and subgroups, and by aggregate, taxable,
~and nontaxable returns
_"
41-43, 50-52, 60-63
By States
34-35
Corporations filing no balance sheets, by industrial groups and subgroups- 67—69
Corporation deficit, income tax returns:
By industrial groups
12, 111-113, 140-142
By industrial groups and subgroups
118
By industrial groups and by States
119-139
By States
(face p. 104)
By years, 1916-1925, and by States
143-163
By years, 1920-1925, and by industrial groups
14-17
Item defined
1
Corporation disbursements, income tax returns, by industrial groups,
classified:
All corporations, amounts and percentage distribution
105-107, 114-115
By corporations reporting net income and no net income
108-113
Corporation gross sales, income tax returns, by industrial groups:
All corporations, amount and percentage of total receipts- 105—107, 114—115
By corporations reporting net income and no net income
108-113
Corporation income, income tax returns:
Excess of net income over deficit, all corporations, by years 19201925, and by industrial groups
14-17
Gross, by those reporting net income and no net income—
By industrial groups
10, 12
By industrial groups and by States
119-139
By States
.
(face p. 104)
By years, 1916-1925, and by States..
143-163
Net—'
By income classes and by industrial groups
140-142
By industrial groups
11, 105-110
By industrial groups and subgroups
116
By industrial groups and by States
119-139
By States
.___!
18-19 (face p. 104)
By years, 1909-1925, and cjiange from previous year
22
By years, 1916-1925, and by States
143-163
By years, 1920-1925, and by industrial groups
14-17
Individual net income and— (See Individual income.)
Items defined
1
Corporation income statement, income tax returns, all corporations and
by corporations reporting net income and no net income
105—115
Corporation income tax:
And war-profits and excess-profits tax, by years 1913-1925
23
By industrial groups—
Amount and percentage of total receipts
105-110, 114-115
Percentages of net income and of total tax
11
By industrial groups and subgroups
117
By industrial groups and by States
119—139




394

INDEX

Corporation income tax—Continued.
By States
18-19 (face p. 104)
By years, 1913-1925
23
By years, 1916-1925, and by States
143-163
Individual income tax, and— (See Individual income tax.)
Corporation income tax returns (see also Corporation deficit; corporation
income; corporation income tax):
1925 and 1924 returns compared
1-2
By income classes and by industrial groups, number and net income. 140-142
By those reporting net income and no net income—
By industrial groups
10-12
By industrial groups and subgroups
116-118
By industrial groups and by States
119-139
By States
(face p. 104)
By years, 1916-1925, and by States
143-163
Number and net income (or deficit) by years, 1920-1925, and by
industrial groups
14-17
Receipts and disbursements, by industrial groups, classified
108-113
By years, 1909-1925, number and net income
22
Deductions in. (See Deductions.)
Deductions allowed life insurance companies
9
Fiscal and calendar year returns are tabulated
1
Income statement, analysis of receipts and disbursements, by industrial groups
105-115
Number of—
Not comparable with number of capital stock tax returns
29
Reporting net income by income classes
13, 140-142
Total, and by those reporting net income and no net income—
By industrial groups
10-12, 14-17, 116-118, 140-142
ByStates
(face p. 104), 119-139, 143-163
By years
14-17, 22, 143-163
Unaudited returns tabulated
1
Corporation profits, income tax returns, by industrial groups:
From gross sales and from operations other than gross sales—•
All corporations, amount and percentage of total receipts
105-107,
114-115
By corporations reporting net income and no net income
108—113
Net, amount and percentage of total receipts
105-110, 114-115
*°~ Net after income tax, amount and percentage of total receipts
105—110,
114-115
Corporation receipts, income tax returns, by industrial groups classified
(see also Corporation income, gross):
All corporations, amount and percentage distribution.
105-107, 114-115
By corporations reporting net income and no net income
108-113.
Corporation surplus, capital stock tax returns:
All returns
31
Corporations filing balance sheet—
By industrial groups and subgroups, aggregate, taxable, and
nontaxable returns
41-43, 50-52, 60-63
By States
34-35
Corporations filing no balance sheet, by industrial groups and subgroups
67-69
Corporation taxes (see also Corporation income tax; Corporation warprofits and excess-profits taxes):
Other than income and profits, by industrial groups—
All corporations, amount and percentage of total receipts
105—107,
114-115
By corporations reporting net income and no net income
108-113
Corporation war-profits and excess-profits taxes:
^
By years, 1917-1922
23
r
By years, 1917-1922, and by States
143-163
Cost of goods sold by corporations, income tax returns, by industrial
groups:
All corporations, amount and percentage of total receipts. 105-107, 114-115
By corporations reporting net income and no net income
108-113
Counties, number of individual income tax returns by
248—387
Credits, estate tax returns of resident decedents:
By net estate classes
72-77, 71
By States
80-88




INDEX

395

Credits, individual income tax, classified:
By income classes
89
By income classes and by States
164-237
Current assets, classified, corporation balance sheets, capital stock tax
returns:
By industrial groups and subgroups, and by aggregate, taxable, and
nontaxable returns
38-40, 47-49, 56-59
By States
32-33
Current liabilities, classified, corporation balance sheets, capital stock
tax returns:
By industrial groups and subgroups, and by aggregate, taxable, and
"nontaxable returns
41-43, 50-52, 56-59
By States
34-35
D
Deductions:
Corporation income tax returns, by those reporting net income and no
net income—
By industrial groups
10, 12
By years, 1916-1925, and by States
143-163
By States
(face p. 104)
Estate tax returns—
By net estate classes, and by resident and nonresident decedents
73,75-77,78,79
By States, resident decedents
80-81
Individual income tax returns—
1924 and 1925 figures not comparable with prior years
4
By income classes
104
By States
101
By years, 1916-1925
26-27
Prior year loss. (See Prior year's loss deduction.)
Deficit, corporation. (See Corporation deficit.)
Depletion, corporate disbursements for, income tax returns, by industrial
groups:
All corporations, amount and percentage of total receipts- 105-107, 114-115
By corporations, reporting net income and no net income
108-113
Depreciation, corporate disbursements for, income tax returns, by industrial groups:
All corporations, amount and percentage of total receipts. 105-107, 114-115
By corporations reporting net income and no net income
108—113
District of Columbia, revised table, for individual returns, for 1923
28—29
Dividends:
Corporation income from, by industrial groups—
All corporations, amount and percentage of total receipts. 105—107,
114-115
By corporations reporting net income and no net income
108—113
Individual income from—
By income classes (amounts and percentages)
6-7, 87, 103
Bv income classes and by States
164-237
By States
85, 100
By years, 1916-1925
26-27
Dividends paid to shareholders, corporation income tax returns:
Cash and stock, by corporations reporting net income and no net
income—
By analysis of corporation receipts and disbursements
105-113
By States
(face p. 104)
By years, 1922-1925
13
E
Earned income of individuals, tax credit of 25 per cent on:
By income classes
89
By income classes and by States
164-237
Item defined
5
Total
5
Electric light and power companies; gas companies, income tax returns
of corporations engaged in (see also Transportation and other public
utilities)
116-118




396

INDEX

Estate tax:
Page
Average rate on net estates, by net estate classes and by resident
and nonresident decedents
I
78, 79
By net estate classes, amount, average, and average rate of tax
resident and nonresident decedents
78, 79
By periods, 1916-1926, total and by resident and nonresident decedents
82
By States, resident decedents
80-81
Defined and distinguished from inheritance tax
70
Relation of taxes in returns to tax receipts for same period
71
Total before deducting tax credits, resident decedents—
By net estate classes
73, 75, 77, 78
By States
80-81
Estate tax returns:
By periods, 1916-1926, total, and by resident and nonresident decedents
82
Nonresident decedents—
By net estate classes
79
Number of—•
By net estate classes
72-7 7, 78, 79
By periods, 1916-1926
82
By States
80-81
Resident decedents—
By net estate classes
78
By States, and by estates subject to and not subject to tax
80-81
Nature of property and deductions, by net estate classes
72-77
Unaudited returns tabulated
1. 70
Excess-profits tax. (See Corporation war-profits and excess-profits tax.)
Exemptions from normal tax, individual income tax returns:
By income classes, classified, and under $10,000, by taxable and nontaxable incomes
87-88
By income classes and by States, classified, and under $1O7OOO7 by taxable and nontaxable incomes
164-237
By States, classified_.
85
Total, classified
4
F
Fair value of capital stock, capital stock tax returns:
All returns
31
Corporations filing balance sheets—
By industrial groups and subgroups, and by aggregate, taxable,
and nontaxable returns
44-46, 53-55, 60-63
By States
36-37
Corporations filing no balance sheets, by industrial groups and subgroups
67-69
Definition of
30
TaxableCorporations filing balance sheets—
By industrial groups and subgroups
44-46, 53-55
By States.
.
36-37
Corporations filing no balance sheets, by industrial groups and
subgroups
67-69
Federal Farm loan securities reported in individual income tax returns- 8, 388, 389
Fiduciary sources, individual income from:
By income classes (amounts and percentages)
6-7, 104
By States
101
By years, 1916-1925
26-27
Finance:
Capital stock tax returns of corporations engaged in, by industrial
subgroups
40, 43, 46, 49, 52, 55, 58, 62, 66, 69
Income tax returns of corporations engaged in
10-12, 142
By States
137
By subgroups
116-118
By years, 1920-1925
17
Receipts and disbursements, classified
107, 110, 113, 115
Individual income from, number of returns and net profits
8
Special deductions allowed life insurance companies
9'




INDEX

397

Fixed assets, corporation balance sheets, capital stock tax returns:
By industrial groups and subgroups, and by aggregate, taxable, and
'nontaxable returns
38-40, 47-49, 56-59
By States
32-33
Food products, beverages, and tobacco:
Capital stock tax returns of corporations engaged in manufacture of_ 38, 41,
44, 47, 50, 53, 56, 60, 64, 67
Income tax returns of corporations engaged in manufacture of _ 10-12, 116118, 140
By States
122
By years, 1920-1925
14
Receipts and disbursements, classified
105, 10S, 111, 114
Individual income from manufacture of, number of returns and net
profits
8
G
Government securities wholly and partially tax-exempt, reported in individual income tax returns. (See Tax-exempt securities.)
Gross corporation income. (See Corporation income.)
Gross estate, estate tax returns:
By net estate classes, resident and nonresident decedents
72—77, 78, 79
By periods, 1916-1926, total and by resident and nonresident decedents
82
By States, resident decedents
80-81
H
Heads of families, classified, individual income tax returns of, number and
net income
4, 93-94, 96-97
Holders and lessors of mining property, income tax returns of corporations
engaged in (see also Mining and quarrying)
116-118
Husbands and wives, joint individual income tax returns of, number and
net income
4, 93, 96
I
Income, corporation. (See Corporation income.)
Income, individual. (See Individual income.)
Income statement of corporations. (See Corporation income statement.)
Income tax, corporation. (See Corporation income tax.)
Income tax, individual. (See Individual income tax.)
Income tax returns. (See Corporation income tax returns; Individual
income tax returns.)
Individual income (see also Earned income; Tax-exempt securities):
Net—
1924 and 1925 figures not comparable with prior years
4
Average per return, by States
86
By income classes
1
24, 87, 91, 104
By income classes and by sex and family relationship
96—98
By income classes and by States
164-237
By sex and family relationship
4, 93-95, 96-98
By States
1
18-19,84,95, 101
By States and by sex and family relationship
93-95
By years, 1913—1925, amount and change from previous year __
22
By years, 1916-1925
23-24
By years, 1916-1925, and by income classes
20
By years, 1916-1925, and by States
238-248
Corporation net income and, by States, amounts and percentages. 18-19
Exempt from normal tax
4
Item defined
1
Prior-year loss deduction from. (See Prior-year loss deduction.)
Simple and cumulative distributions, amounts and percentages,
by income classes
3, 91
Nontaxable, under $10,000—
By detailed sources and by income classes
6, 102-104
By income classes
87, 98
By income classes and by States
164-237
36474—27




26

398

INDEX

Individual income—Continued.
Sources of, in detail—
Page
By income classes
102-104
By States
99-101
Sources of, main—
Amount and percentage of total
5
By income classes
_ __ _
6
By years, 1916-1925
__ . 26-27
TotalBy income classes
6, 104
By States
101
Individual income tax (see also Individual war-profits tax; Capital net
gain):
Amount, average per return, and rate on net income, by income
classes
89
Amount, by States, and percentages
86
Average per return—
By States
86
By years, 1916-1925, and by income classes
25
By years, 1916-1925, and by States
238-248
By income classes
24, 89, 92
By income classes and by States
164-237
By States
18-19, 86
By years, 1913-1925
23
By years, 1916-1925, and by income classes
24
By years, 1916-1925, and by States
238-248
Corporation income tax and, by States, amounts, and percentages
18-19
Corporation income tax and, by years, 1913-1925
23
Credits. (See Credits, individual income tax returns.)
Normal tax—
By income classes
88
By income classes and by States
164-237
By years 1913-1925_ ___"
23
Simple and cumulative distributions, amounts and percentages, by
income classes
3, 92
Surtax—•
By income classes
88
Bv income classes and by States
164-237
By years, 1913-1925
23
Total, before deducting tax credits—
By income classes
88
By income classes and by States
"
164-237
Total income and war-profits and excess-profits taxes, individual and
corporation, by years
23
Individual income tax returns (see also Individual income; Individual income tax) :
1925 and 1924 returns compared
-1-2
By income classes and, under $10,000, by taxable and nontaxable
returns
87-89
By income classes and by States and, under $10,000, by taxable and
nontaxable returns
164-237
By sex and family relationship—
Amounts and percentages
:
4
By income classes and, under $10,000, by taxable and nontaxable
returns
96-98
By States
93-95
By States
84-86
By years, 1913-1925, number, net income, and tax
22-23
By years, 1916-1925, and by income classes
23-24
By years, 1916-1925, and by States
238-248
Deductions in. (See Deductions.)
Exemptions from normal tax. (See Exemptions from normal tax.)
Fiscal and calendar year returns are tabulated
1
Number of—
By cities
248-387
By counties
248-387
By income classes
2, 20, 87, 90, 98, 102, 164-237




INDEX

399

Individual income tax returns—Continued.
Number of—Continued.
By sex and family relationship
4, 93-95, 96-98
By States
84, 95, 99, 164-237
By taxable and nontaxable returns under $10,000 _ 87, 98, 102, 164-237
By years
20, 21, 238-248
Simple and cumulative distributions, amounts and percentages,
by income classes
2, 90
Percentage of population filing, by States ^
86
Simple and cumulative distributions, amounts and percentages, by
income classes
2-3,90-92
Sources of income in detail—
By income classes, amounts, and percentages
6-7
By income classes and, under $10,000, by taxable and non"taxable returns
102-104
By States,
99-101
Sources of, main—
Amount and percentage of total
5
By income classes
6
By years, 1916-1925
26-27
Tax-exempt securities in. (See Tax-exempt securities.)
Unaudited returns tabulated
1
Individual war-profits tax, 1917
23
Individuals required to file returns, 1914-1925
21
Insurance companies, not agents (see also Finance):
Capital stock tax returns of corporations engaged in, by industrial
subgroups
40, 43, 46, 49, 52, 55, 58, 62, 66, 69
Income tax returns of corporations engaged in
116—118
Special deductions allowed
9
Interest and investments, individual income from (see also Tax-exempt
securities):
By income classes, amounts and percentages
6-7, 103
By States
100
Interest on Government obligations. (See Tax-exempt securities.)
Interest paid by corporations, by industrial groups:
All corporations, amount and percentage of total receipts- 105-107, 114-115
By corporations reporting net income and no net income
108-113
Inventory, corporation balance sheets, capital stock tax returns:
By industrial groups and subgroups, and by aggregate, taxable, and
nontaxable returns
38-40, 47-49, 56-59
By States
32-33
Investment income, individual income from. (See Interest and investment income.)
Joint returns of husbands and wives.

(See Husbands.)

L
Leather and leather products:
Capital stock tax returns of corporations engaged in manufacture of__
38,
41, 44, 47, 50, 53, 56, 60, 64, 67
Income tax returns of corporations engaged in manufacture of
10-12,
116-118, 140
By States
124
By years, 1920-1925
15
Receipts and disbursements, classified
105, 108, 111, 114
Individual income from manufacture of, number of returns and net
profits
8
Liabilities, corporation balance sheets, capital stock tax returns. (See
Current liabilities; Long-term liabilities.)
Long-term liabilities, classified, corporation balance sheets, capital stock
tax returns:
By industrial groups and subgroups, and by aggregate, taxable, and
nontaxable returns
41-43, 50-52, 56-59
Bv States
34-35




400

INDEX

Lumber and wood products:
Capital stock tax returns of corporations engaged in manufacture of _
38,
41, 44, 47, 50, 53, 56, 60, 64, 67
Income tax returns of corporations engaged in manufacture of
10—12,
116-118, 140
By States
126
By years, 1920-1925
15
Receipts and disbursements, classified
106, 109, 112, 114
Individual income from manufacture of, number of returns and net
profits
8
M
Manufacturing:
Capital stock tax returns of corporations engaeed in, by industrial
subgroups,- 38-39, 41, 44-45, 47-48, 50-51, 53-54, 56-57, 60-61, 64-65, 67
Income tax returns of corporations engaged in, by industrial subgroups
'.
10-12, 116-118, 140, 141
By States
121-132
By years, 1920-1925
14-16
Receipts and disbursements, classified
105-106,
108-109,111-112,114-115
Individual income from, number of returns and net profits by industrial subgroups
8
Men, individual income tax returns of, classified, number and net income __
4,
93-94, 96, 97
Metal and metal products:
Capital stock tax returns of corporations engaged in manufacture of__ 39, 41,
45, 48, 50, 53, 57, 61, 65, 67
Income tax returns of corporations engaged in manufacture of
10, 12.
116-118, 141
By States_ _
131
By years, 1920-1925
16
Receipts and disbursements, classified
106, 109, 112, 115
Individual income from manufacture of, number of returns and net
profits
8
Mining and quarrying:
Capital stock tax returns of corporations engaged in, by industrial
subgroups
38, 41, 44, 47, 50, 53, 56, 60, 64, 67
Income tax returns of corporations engaged in
10-12, 140
By industrial subgroups
116-118
By years, 1920-1925
14
Receipts and disbursements, classified
105, 108, 111, 114
Individual income from, number of returns and net profits
8
Mortgages, corporation balance sheets, capital stock tax returns:
By industrial groups and subgroups, and by aggregate, taxable, and
'nontaxable returns
I
41-43, 50-52, 56-59
By States
34-35
N
Net income, corporation or individual. {See Corporation income; Individual income.)
Net taxable estate, estate tax returns:
By net estate classes, and by resident and nonresident decedents
72—77,
78, 79
By periods, 1916-1926, total, and by resident and nonresident decedents
82
By States, resident decedents
80-81
Normal income tax, individuals:
Amount. (See Individual income tax.)
Exemptions from. (See Exemptions from normal tax.)
Net income subject to. (See Individual income.)
Notes payable, corporation balance sheets, capital stock tax returns:
By industrial groups and subgroups, and by aggregate, taxable, and
~nontaxable returns
41-43, 50-52, 56-59
Bv States
34-35




INDEX

401
Page

Notes receivable, corporation balance sheets, capital stock tax returns:
By industrial groups and subgroups, and by aggregate, taxable, and
' nontaxable returns
_
"
' 38-40, 47-49, 56-59
By States
32-33
Item defined
30
P
Paper, pulp, and products:
Capital stock tax returns of corporations engaged in manufacture of_
38,
41, 44, 47, 50, 53, 56, 60, 64, 67
Income tax returns of corporations engaged in manufacture of
10-12,
116-118, 141
By States __
127
By years, 1920-1925
15
Receipts and disbursements, classified
106, 109, 112, 114
h (ihidual income from manufacture of, number of returns and net
I • :\- .fit .v.
?i.itMT>! ip r e t u r n s of i n c o m e , n u m b e r of, 1917—1925

8
9

Partnership war-profits tax, 1917
23
P:irT!!OT*-hi|).*\ individual income from:
¥>\ iiicoine classes amounts and percentages
6-7, 102
By Static
99
p^j^'4-.i exemption, individual income tax returns:
Bv nirnme classes and, under $10,000, by taxable, and nontaxable
ret u rns
87
By State85
Pf w n a i industry, individual income from, classified:
B v mail \ sources
5
By yoars, 1916-1925
26-27
Pref cried stock, capital stock tax returns, by corporations reporting par
value common stock and all other:
All returns
31
Corporations filing balance sheet—
By industrial groups and subgroups, and by aggregate, taxable,
and nontaxable returns
44-46, 53—55, 60—63
By States
36-37
Corporations filing no balance sheet, by industrial groups and subgroups
64—66
Printing and publishing:
Capital stock tax returns of corporations engaged in
38,
41, 44, 47, 50, 53, 57, 61, 64, 67
Income tax returns of corporations engaged in
10—12, 116—118, 141
By States
.
128
By years, 1920-1925
15
Receipts and disbursements, classified
106, 109, 112, 114
Individual income from, number of returns and net profits
8
Prior year loss deduction:
Corporation income tax returns—
By industrial groups
11, 105-110, 114-115
By industrial groups and subgroups
117
By States
(face p. 104)
Individual income tax returns—
By income classes
87
By States _ _ _ _ _ _ _ _ _ _ _ _ _
_
84
For 1922, 1923, 1924, and 1925
5
Profits from sale of real estate, stocks and bonds, etc., individual income
from:
By income classes amounts and percentages
6-7, 103
By States
' 100
Property, individual income from, classified:
Bv income classes
5
By years, 1916-1925
26-27
Property in estate tax returns of resident decedents:
By net estate classes, classified
72-77
Public service:
Capital stock tax returns of corporations engaged in, by industrial
subgroups
39, 42-43, 45-46, 49, 51, 55, 58, 62, 65, 68-69




402

INDEX

Public service—Continued.
Fags
Income tax returns of corporations engaged in
10-12, 116-118, 142
By States
136
By years, 1920-1925
16
Receipts and disbursements, classified
107, 110, 113, 115
Individual income from, number of returns, and net profits
8
Public utilities. (See Transportation and other public utilities.)
Q
Quarrying, income tax returns of corporations engaged in (see also Mining
and quarrying)
116-118
R
Rail transportation, income tax returns of corporations engaged in (see also
Transportation and other public utilities)
116-118
Rents and royalties, individual income from:
By income classes amounts and percentages
6-7, 103
By States
' 10O
Royalties, individual income from. (See Rents and royalties.)
Rubber and rubber goods:
Capital stock tax returns of corporations engaged in manufacture of_ _
38 f
41, 44, 47, 50, 53, 56, 60, 64, 67
Income tax returns of corporations engaged in manufacture of
10-12.
116-118, 140
By States
125
By years, 1920-1925
15
Receipts and disbursements, classified
105, 108, 111, 114
Individual income from manufacture of, number of returns and net
profits
1
8
S
Salaries and wages, individual income from. (See Wages and salaries.)
Sales of real estate, stocks, bonds, etc., individual income from profits from.
(See Profits from sales of real estate, stocks, bonds, etc.)
Service. (See Public service.)
State and local securities reported in individual income tax returns. _ 8, 388-389
Stock dividends in corporation income tax returns. (See Dividends.)
Stock and bond brokers, corporation income tax returns of (see also
Finance)
116-118
Stone, clay, and glass products:
Capital stock tax returns of corporations engaged in manufacture o_
f
38,
41, 45, 48, 50, 53, 57, 61, 65, 67
Income tax returns of corporations engaged in manufacture of
10-12,
116-118, 141
By States
130'
By years, 1920-1925
15
Receipts and disbursements, classified
106, 109, 112, 115
Individual income from manufacture of, number of returns and net
profits
*
8
Surplus, capital stock tax returns. (See Corporation surplus).
Surtax, individual income tax. (See Individual income tax.)

Taxable fair value of corporation capital stock, capital stock tax returns.
(See Fair value of capital stock.)
Tax-exempt income:
Dividends, corporation returns. (See Dividends.)
Exempt from normal tax, individual returns. (See Exemptions from
normal tax.)
From securities, individual and corporation returns. (See Tax-exempt securities.)
Tax-exempt interest. (See Tax-exempt securities.)
Tax-exempt securities:
Corporation income from—
All corporations, amount and percentage of total receipts
105107, 114-115
By corporations reporting net income and no net income
108-113




INDEX

403

Tax-exempt securities—Continued.
In estate tax returns of resident decedents, by net estate classes, Page
classified
,
72-77
In individual income tax returns—
Partially tax-exempt, Government—
Amount owned and interest received, returns of net income
over $5,000—
By income classes
388-389
Total
8
Income from—
By income classes
6, 88, 103
By income classes and by States
164-237
By States
85, 100
Wholly tax-exempt, amount owned and interest received, returns
of net income over $5,000, classified into obligations of States
and Territories, securities issued under the Federal farm loan
act, and United States Government securities—
By income classes
388-389
Total
8
Textiles and textile products:
Capital stock tax returns of corporations engaged in manufacture of _ _ 38, 41,
44, 47, 50, 53, 56, 60, 64, 67
Income-tax returns of corporations engaged in manufacture of
10—12,
116-118, 140
By States
123
By years, 1920-1925
15
Receipts and disbursements, classified
105, 108, 111, 114
Individual income from manufacture of, number of returns and net
profits
8
Trade:
Capital stock tax returns of corporations engaged in, by industrial
subgroups
39, 42, 45, 48-49, 51, 55, 57, 61, 65, 68
Income tax returns of corporations engaged in
10-12, 116-118, 142
By States
135
By years, 1920-1925
16
Receipts and disbursements, classified
107, 110, 113, 115
Individual income from, number of returns and net profits
8
Transportation and other public utilities:
Capital stock tax returns of corporations engaged in, by industrial
39,
subgroups
^__ 42, 45, 48, 51, 54, 57,61, 65, 68
Income tax returns of corporations engaged in
10—12, 142
By industrial subgroups
116-118
By States
134
By years, 1920-1925
_
16
Receipts and disbursements, classified
107, 110, 113, 115
Individual income from, number of returns, and net profits
8
U
United States Government bonds, wholly and partially tax-exempt, reported in individual income tax returns. (See Tax-exempt securities.)
W
Wages and salaries, individual income from:
By income classes, amounts and percentages
6-7, 102
By States
99
War-profits tax. (See Corporation war-profits and excess-profits tax;
Individual war-profits tax; Partnership war-profits tax.)
Water transportation, income tax returns of corporations engaged in (see
also Transportation and other public utilities)
116-118
Wives, separate individual income tax returns of, number of returns, and
net income
4, 95, 98
Wives and husbands, joint individual returns of. (See Husbands.)
Women, individual income tax returns of, classified, number of returns,
and net income
4, 94, 97




o