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TREASURY DEPARTMENT

UNITED STATES INTERNAL REVENUE

STATISTICS OF INCOME
FROM

RETURNS OF NET INCOME FOR 1926
INCLUDING STATISTICS FROM
ESTATE TAX RETURNS
v
COMPILED UNDER THE DIRECTION OF THE

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




UNITED STATES
GOVERNMENT PRINTING OFFICE
WASHINGTON
1928




ADDITIONAL COPIES
OF THIS PUBLICATION MAY B E PROCURED FROM
THE

SUPERINTENDENT

OF

DOCUMENTS

U . S. GOVERNMENT PRINTING OFFICE
WASHINGTON, D . C.
AT

75 CENTS PER COPY

CONTENTS
Page

CHART showing, by income classes, the number of individual income tax
returns filed for the calendar year ended December 31, 1926
Frontispiece.
Official transmittal
1-3
INCOME TAX RETURNS
INDIVIDUAL INCOME TAX RETURNS

3-10,31-43,69-312

Number of returns filed, net income, and tax, 1925 and 1926
3
Simple and cumulative distribution, by income classes, of number of
returns, net income, and tax
3-4
Classification, by sex and family relationship
5
Income exempt from normal tax
5
Capital net loss from sale of assets held more than two years
6
"Net loss for prior year," 1922 to 1926
6
Credit of 25 per cent of tax on earned net income
6
Sources of income
7
Detailed sources, by income classes
7-8
Percentage distribution
8
Income from business reported by individuals having net income
from all sources of $5,000 and over
9
Distributed by industrial divisions, showing number of businesses
and net profits reported, calendar year 1926
9
Distributed by industrial divisions, showing number of businesses and net profits reported, calendar year 1925
9-10
Wholly and partially tax-exempt obligations
10
Amount owned and interest received, by nature of obligation. __
10
Returns, by counties and cities
10
PARTNERSHIP RETURNS OF INCOME

Number of returns filed, 1917 to 1926
CORPORATION INCOME TAX RETURNS

11

11
11-30, 44-49, 313-422

Number of returns filed, net income, and tax, 1925 and 1926
11
Distribution, by major industrial groups and by corporations reporting net income and no net income
11-13
"Net loss for prior year" 1922 to 1926
13
Amount of corporation net income exempt from, and amount subject
to tax
14
Dividends paid to shareholders on capital stock of domestic corporations _ __
:_
14
Cash and stock dividends distributed, by years, 1922-1926
14
Receipts and disbursements
14
Percentage of gross profits from sales to gross sales, 1922-1926
15
By size of net income and deficit,
16
Assets and liabilities—Statement prepared from income tax returns of
corporations submitting balance sheets
•
16-21
Distribution, by major items of assets and liabilities and by corporations reporting net income and no net income
360-401
Comparative statement of the number of returns filed by corporations and the number of balance sheets tabulated, distributed by size of net income
21
Corporation fiscal year returns
'
21-30
Returns for fractional parts of years 1926 and 1925
21
Returns for fiscal year, showing total number of returns, number reporting net income and no net income, net income or deficit, net loss for prior year and income tax—included in corporation tables for 1926
22-26, 30
Part 1. Distributed by industrial groups
22-25
Part 2. Distributed by the months ending the fiscal years. _
26
P a r t 3 . Distributed by size of net income or deficit
30




IV

CONTENTS

CORPORATION INCOME TAX RETURNS—Continued.

Corporation fiscal year returns—Continued.
Page
Returns for fiscal year showing total number of returns, number
reporting net income and no net income, net income or deficit,
net loss for prior year and income tax—Included in corporation tables in statistics of income for 1925,
27-30
Part 1. Distributed by industrial groups
27-28
Part 2. Distributed by months ending the fiscal years
29
Part 3. Distributed by size of net income or deficit
30
HISTORICAL SUMMARIES
SUMMARY OF INCOME AND TAX BY YEARS (INDIVIDUAL RETURNS)

31-49
31-37

Individual returns, calendar years 1913-1926, showing number
of returns and net income
31
Income and profits taxes in individual returns, calendar years
1913-1926
31
Number of individual returns, calendar years 1914-1926, by
income classes
32
Net income, calendar years 1916-1926, by income classes
32-33
Tax reported, calendar years 1916-1926, by income classes
33
Average tax per return and average rate of tax per cent, calendar
years 1916-1926, by income classes
34
Total income distributed by main sources for calendar years
1916-1926
35-37
CHANGES IN TAX LAWS AFFECTING THE COMPARABILITY OF STATISTICAL
DATA FROM INCOME TAX RETURNS OF INDIVIDUALS
37-43

Table A. Individuals required to file returns, personal exemption,
credit for dependents, and normal tax rates under
the revenue acts, 1913-1926, inclusive
38
Table B. Surtax rates under the revenue acts, 1913-1926,
inclusive
39-41
Table C, Supplemental income taxes and tax credits under the
revenue acts of 1917-1926, inclusive
42-43
Forms 1040-1040A
Face
43
SUMMARY OF INCOME AND TAX BY YEARS (CORPORATION RETURNS)

44-46

Total number, number and per cent reporting net income and no
net income, and net income, 1909-1926
44
Income and profits taxes, calendar years 1913-1926
44
Number of returns, net income and deficit by size of net income
and deficit for all corporations for years 1918-1926, inclusive- 45-46
CHANGES IN TAX LAWS AFFECTING THE COMPARABILITY OF STATISTICAL
DATA FROM INCOME TAX RETURNS OF CORPORATIONS
47~49

Corporation income and profits tax rates, exemptions and credits
under the revenue acts of 1909-1926, inclusive (applicable to
domestic corporations)
47-49
Forms 1120 and 1120L
Face
49
INCOME AND PROFITS TAXES PAID FOREIGN COUNTRIES OR POSSESSIONS
OF THE UNITED STATES 1926 AND 1925

50

ESTATE TAX RETURNS
ESTATE TAX RETURNS FILED DURING CALENDAR YEAR ENDED DECEMBER

31, 1927
Table 1. Resident decedents—Form of property and nature of deductions, showing amounts, number of estates, and relative percentages, by size of net estate
Table 2. Resident decedents—Number, gross estate, net estate, deductions, total tax, tax credit, and net tax after deducting
tax credit, distributed by States and Territories and by
estates subject to tax and estates not subject to tax
Table 2A. Resident decedents—Date of death after February 26, 1926
(taxed under revenue act of 1926). Same distribution
as Table 4
Table 2B. Resident decedents—Date of death after June 2, 1924,
and prior to February 26, 1926 (taxed under the revenue
act of 1924). Same distribution as Table 4
Table 2C. Resident decedents—Date of death prior to June 2, 1924
(taxed under revenue acts in force prior to the revenue
act of 1924). Same distribution as Table 4




50-68
52-57

58-59
60-61
62-63
64-65

CONTENTS

V

Page
ESTATE TAX RETURNS FILED DURING CALENDAR YEAR ENDED DECEMBER
31, 1927—Continued
Table 3. Resident decedents—Number, gross estate, net estate, deductions, total tax, tax credit, and net tax after deducting
tax credit, distributed by size of net estate
66
Table 4. Nonresident decedent—Number, gross estate, net estate,
deductions, total tax, tax credit, and net tax after deducting tax credit, distributed by size of net estate
66
Historical comparison, resident and nonresident decedents, September
9, 1916, to December 31, 1927
67
CHANGES IN REVENUE ACTS AFFECTING THE COMPARABILITY OF STATISTICAL
DATA FROM ESTATE TAX RETURNS
67~68
Tax rates, specific exemptions, and credits against estate tax, under
the various revenue acts 1916-1926, inclusive
67-68
BASIC TABLES
INDIVIDUAL INCOME TAX RETURNS (1-11, inclusive):
United States in aggregate (1-8)—
1. By States and Territories
71-73
2. By income classes
74-76
3. Simple and cumulative, by income classes
77-79
4. Sex and family relationship, by States and Territories
80-82
5. Sex and family relationship, by income classes
83-85
6. By sources of income, by States and Territories
86-88
7. By sources of income, by income classes
89—91
8. Wholly and partially tax-exempt obligations, by income
classes
92-93
States and Territories separately (9-11)—
9. By income classes
93-167
10. Historical comparison for the years 1916-1926, inclusive.- 168-178
11. By counties and cities
178-312
CORPORATION INCOME TAX RETURNS (12-19, inclusive):
United States in aggregate (12-18)—
12. Distribution by States and Territories
Follows
313
13. Income statement showing analysis of receipts and disbursements, by major industrial groups—
Parti". All corporations
315-319
Part 2. Corporations reporting net income
319-323
Part 3. Corporations reporting no net income
323-326
14. Percentage distribution of Table 13
327-329
15. By industrial groups and subgroups, 1920-1926, inclusive- 330-334
16. By industrial groups and by States and Territories, 19201926, inclusive
335-355
17. By size of net income and size of deficit
356-358
18. Assets and liabilities—Statement by major industrial divisions and by size of net income
360-401
States and Territories separately (19)—
19. Historical comparison for the years 1916-1926, inclusive. _ 402-422
INDEX
423-436




STATISTICS OF INCOME, FROM RETURNS OF NET
INCOME FOR 1926
TREASURY DEPARTMENT,
OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. C, September, 24, 1928.
SIR: I have the honor to transmit herewith a report comprising a
statistical analysis of the income tax returns for 1926 filed by individuals, corporations, and partnerships during 1927 and of the
estate tax returns, irrespective of the date of death of the decedent,
likewise filed during 1927. The report also contains an historical
presentation of the income and tax liability reported by individuals
and corporations since the inception of the present period of income
taxation under the sixteenth amendment to the Constitution.
The income tax returns for 1926 were filed under the provisions of
the revenue act of 1926. The year for which the income tax returns
are filed is in general the calendar year. However, approximately
8 per cent of the corporation returns showing net income of $2,000
and over, representing nearly 1134 per cent of the total net income
for corporations, and a negligible number of individual returns are
for a fiscal year other than the calendar year. These returns are
tabulated with the calendar year returns for the year in which the
greater part of their accounting period falls. Thus there are included
with the returns for the calendar year 1926, returns whose fiscal year
ends after June 30, 1926, but not later than June 30, 1927.
The statistics contained in this report are based on the taxpayers'
returns as received, unaudited except for a preliminary examination
to insure proper execution of the return. All income tax returns
filed by individuals having net income of $5,000 and over and all
returns filed by corporations, regardless of the size of net income,
pass through the statistical section, and the data are tabulated from
each of these returns. A sample of approximately 250,000 of the
returns filed by individuals reporting net income of less than $5,000
was analyzed, and the data obtained considered as fairly representative of such returns. The average results from this sample group
were applied to the total number of individual returns, showing net
income of less than $5,000, to determine the data as published for
these returns.
Throughout this report "net income" means the excess of gross
income, as defined in the revenue act effective for the year for which
the returns are filed, over the deductions claimed by the taxpayer
under the provisions of the respective acts; and for the purpose of
distribution by income classes, the net income of individuals includes
" capital net gain from sale of assets held more than two years."
Similarly "deficit" means excess of deductions over gross income.
Credits allowed individuals, such as personal exemption, credit for




2

STATISTICS OF INCOME

dependents, "net loss for prior year/' 7
and "loss from the sale of
capital assets held more than two years' (beginning with 1924) are
not included in deductions; neither is the special credit of $2,000 for
domestic corporations having net income of $25,000 or less, nor
"net loss for prior year/' included in deductions in arriving at net
income of corporations.
The classification on which the corporation returns are distributed
into industrial groups is based on the predominant business of the
corporations. The groups, however, do not represent corporations
engaged purely in the industries in which they are classified, due to
closely affiliated corporations filing consolidated returns, which
include the income and deductions of the subsidiary or affiliated
concerns. If such subsidiary or affiliated concerns could be classified
independently of the consolidated returns, they would fall in industrial
divisions other than the ones in which they are included.
The data for States and minor civil divisions, although compiled
from returns filed in each locality, do not represent what may be
called the geographical distribution of income, there being no way of
ascertaining from the income tax returns the amount of income originating in the respective States or the amount of tax paid on that
basis, as income reported by an individual or corporation in one
State may have been derived from sources in other States.
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.
The amount of income tax liability returned for 1926, shown in the
tabulations in this volume, is not altogether comparable with the
amount of taxes collected during the calendar year 1927. A variety
of factors is responsible for this discrepancy, several of the important
of which are—
1. The amount of tax originally reported on the returns does not
always represent precisely the amount of tax paid for the reason
that an adjustment may be made after the data have been taken
from the original returns for the statistics of income. These adjustments may result in additional assessments, thereby increasing the
tax liability; or, in certificates of overassessment, thereby decreasing
the tax liability. An amended return has the same effect as an
adjustment.
2. Income and profits taxes paid to foreign governments or possessions of the United States are deductible from income taxes payable to
the United States but are not deducted in the amount of tax liability
shown herein. The aggregate amount of income and profits taxes
paid to foreign governments or possessions of the United States
reported by individuals and corporations is, however, shown.
3. The amount of income taxes in fiscal year returns included in
this tabulation may not represent taxes collected during 1927 on such
returns. Fiscal year returns are required to be filed on or before
the fifteenth day of the third month after the end of the fiscal year
and payment, as in the case of calendar year returns, is required at
the time when the return is filed, or in four quarterly installments.
The first of the quarterly installments is due when the return is filed.
Thus, during the calendar year 1927, collections were made of part or
all of the taxes in returns for fiscal years ended from January 31,




STATISTICS OF INCOME

6

1926 (the last quarterly installment payment on which was due on
or before January 15, 1927), to September 30, 1927 (the filing of
returns and the full payment or first installment payment on which
for the fiscal year ended on the latter date was due on or before
December 15, 1927); whereas, as described above, there are excluded
from these statistics those returns for fiscal years ending prior to
July 1, 1926, and subsequent to June 30, 1927.
4. Delays in payment due to financial embarrassment, death, liquidation of business, or any other cause result in collection of taxes after
the close of the year in which such taxes are due, and the classification
of such collections as "back taxes/' because made in a subsequent
year. Certain amounts are uncollectible due likewise to the above
causes.
5. Current collections include such interest and penalty items as
are received during the year in connection with delinquent payments
on returns for 1926.
INDIVIDUAL INCOME TAX RETURNS
The returns for 1926 filed by individuals numbered 4,138,092, of
which 2,470,990 were taxable and 1,667,102 nontaxable. The aggregate net income was $21,958,505,649 and the tax liability $732,470,790.
As compared with the returns filed for the previous year the number
for 1926 decreased by 32,959, or seventy-nine one-hundredths of 1 per
cent. The total net income shows an increase of $63,929,246, or
twenty-nine one-hundredths of 1 per cent, whereas the tax shows a
decrease of $2,084,393, or twenty-eight one-hundredths of 1 per cent.
The average net income is $5,306.43, the average amount of tax
liability $177.01, and the average tax rate 3.34 per cent. For the
preceding year the average net income was $5,249.16, the average
amount of tax liability was $176.11, and the average tax rate 3.35 per
cent. The proportion of the population filing returns was 3.52 per
cent, which for the preceding year was 3.60 per cent.
DISTRIBUTION BY STATES AND BY INCOME CLASSES OF NUMBER OF
RETURNS, NET INCOME AND TAX (INDIVIDUAL RETURNS)

The distribution of the returns of individuals and the net income
and tax reported therein, by States and Territories, are shown in
basic Table 1, pages 71-73. Table 2, pages 74-76 distributes the
same data by income classes.
SIMPLE AND CUMULATIVE DISTRIBUTION BY INCOME CLASSES, OF NUMBER OF RETURNS, NET INCOME AND TAX (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 and tax reported; also cumulative totals and
relative percentages. In basic Table 3, pages 77-79 a similar distribution of the number of returns, net income, and tax is shown by
more detailed income classes.




STATISTICS OF INCOME
Simple and cumulative distribution of individual returns, by income classes, showing
number of returns, net income, tax, and percentages, calendar year 1926
Returns
Simple distribution

Income classes

Number
119,513
045, 519
837, 792
240, 400
560, 549
246, 730
57,487
20, 520
4,724
3,267
892
468
231

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

4,138,092

Total

Per cent
2.89
25.26
20.25
29.97
13.55
5.96
1.39
.496
.115
.079
.022
.012
.006

Cumulative distribu- Cumulative distribution over class below tion under class above
Number | Per cent

Number

4,138,092
4,018,579
2, 973,060
2,135,268
894,868
334,319
87, 589
30,102
9,582
4,858
1,591
699
231

119,513
1,165, 032
2,002, 824
3, 243, 224
3, 803, 773
4,050, 503
4,107, 990
4,128, 510
4,133, 234
4,136, 501
4,137,393
4,137,861
4,138,092

100. 00
97.11
71.85
51.60
21.63
8.08
2.12
.730
.234
.119
.040
.018
.006

Per cent
2.89
28.15
48.40
78.37
91.92
97.88
99.27
99. 766
99. 881
99. 960
99.982
99. 994
100.00

100.00

Net income
Simple distribution

Income classes

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

Total

Per cent

$67, 237, 548
1, 747, 917,122
2, 042, 903,198
4,872, 788, 835
3,838, 953, 366
3, 660, 622, 482
1, 954, 653, 219
1, 389, 339,134
570,189,915
661, 411, 549
340, 214,162
317, 881, 202
494, 393, 917

0.31
7.96
9.30
22.19
17.48
16.67
8.90
6.33
2.60
3.01
1.55
1.45
2.25

21, 958, 505, 649

Cumulative distribution
over class below
Amount

Cumulative distribution
under class above
Amount

Per cent

Per cent

100.00

$21,958, 505, 649
21,891, 268,101
20,143, 350,979
18,100, 447, 781
13, 227, 658, 946
9, 388, 705, 580
5, 728,083,098
3, 773,429,879
2,384,090,745
1, 813, 900,830
1,152,489,281
812, 275,119
494,393, 917

$67, 237, 548
1, 815,154, 670
3, 858,057, 868
8, 730, 846, 703
12, 569,800, 069
16, 230,422,551
18,185, 075, 770
19, 574, 414, 904
20,144, 604, 819
20, 806,016, 368
21,146, 230, 530
21,464,111,732
21, 958, 505,649

100.00
99.69
91.73
82.43
60.24
42.76
26.09
17.19
10.86
8.26
5.25
3.70
2.25

0.31
8.27
17.57
39.76
57.24
73.91
82.81
89.14
91.74
94.75
96.30
97.75
100.00

Tax

Income classes

Simple distribution
Amount

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

Total




Per cent

$55, 538
1,761, 233
4, 216, 702
7, 245,433
20, 272,195
72,464, 803
112, 796, 680
140, 946, 589
77,900,137
103, 997,156
55, 255, 627
53, 665, 366
81, 893, 331

0.01
.24
.58
.99
2.77
9.89
15.40
19.24
10.63
14.20
7.54
7.33
11.18

732, 470, 790

100.00

Cumulative distribution
over class below
Amount
$732, 470, 790
732,415, 252
730, 654,019
726,437, 317
719,191, 884
698, 919, 689
626, 454, 886
513, 658, 206
372,711,617
294, 811, 480
190, 814,324
135, 558, 697
81, 893,331

Cumulative distribution
under class above

Per cent

Amount
$55, 538
1,816, 771
6,033,473
13, 278, 906
33, 551,101
106,015, 904
218, 812, 584
359, 759,173
437, 659, 310
541, 656,466
596, 912,093
650, 577, 459
732,470, 790

100.00
99.99
99.75
99.17
98.18
95.41
85.52
70.12
50.88
40.25
26.05
18.51
11.18

i

Per cent
0.01
.25
.83
1.82
4.59
14.48
29.88
49.12
59.75
73.95
81.49
88.82
100.00

STATISTICS OF INCOME
CLASSIFICATION,

BY SEX AND FAMILY RELATIONSHIP
RETURNS)

(INDIVIDUAL

The following table shows the number of individual returns and the
net income distributed according to sex and family relationship. In
basic Tables 4 and 5 (pp. 80-85) similar distributions of the
number of returns, net income, and tax are shown by income classes
and by States and Territories.
Distribution of individual returns, by sex and family relationship, calendar year 1926
Returns

Net income

Family relationship
Number
Joint returns of husbands and wives, with or without
dependent children, and of husbands whose wives,
though living with them, file separate returns
Wivesfilingseparate returns from husbands
Single men, heads of families
Single women, heads of families
Single men not heads of familiesl J
Single women not heads of families
Community-property income
Total
1

Per cent

Amount

Per cent

2,017,182
113, 550
268,090
100, 284
1,146, 871
449, 727
42, 388

48.75
2.74
6.48
2.42
27.71
10.87
1.03

$13 , 555,920,041
1, 110, 205, 587
1, 102,102, 279
436, 421, 796
3,639,033,908
1, 750. 899, 706
363,922, 332

61.73
5.06
5.02
1.99
16.57
7.97
1.66

4,138, 092

100.00

21, 958. 505,649

100.00

Includes returns for income of estates or property held in trust.
INCOME EXEMPT FROM NORMAL TAX (INDIVIDUAL RETURNS)

The net income specifically exempt from normal tax through personal exemption, credits for dependents, dividends, interest on Government obligations not wholly exempt from tax, capital net gain
from sale of assets held more than two years, net loss for prior year,
and net income subject to normal tax are shown in the following table:
Net income exempt from and amount subject to normal tax, individual returns,
calendar year 1926
Amount

Distribution

Total net income. _
Specific exemptions from normal tax:
Personal exemption and credit for dependents
Less exemption in excess of net income
Net exemptions and credit for dependents
Dividends
Interest on Government obligations not wholly exempt from tax
Capital net gain from sale of assets held more than 2 years) taxed at 12^ per
cent in lieu of normal and surtaxes)
Net income offset by net loss for prior year
Total net income exempt from normal tax
Net income subject to normal tax




_

$21, 958, 505, 649

Per cent
100.00

12,124, 075. 569
1, 822,859, 534
10, 301, 216, 035
4, OH", 590,274
36, 781, 773

46.91
18.27
.17

912, 917, 534
27,411,767

4.15

15, 289, 917,383

69.63

6, 668, 588, 266

30.37

.13

6

STATISTICS OF INCOME

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

Under the revenue acts of 1924 and 1926, loss from the sale of
capital assets held more than two years is not deductible in arriving
at ordinary net income subject to normal tax and surtax, if by deducting such loss.the tax is less than by taking a tax credit of 1 2 ^ per
cent of the amount of such loss. The revenue acts of 1918 and 1921
permitted such loss to be deducted in arriving at ordinary net income.
In order, therefore, that the amounts shown as "net income" and
"general deductions" in the Statistics of Income for 1924-1926 be
made comparable with prior years, it is necessary that such losses
be deducted from "net income" and that "general deductions" be
increased by a like amount. These adjustments have not been made
in the "net income" and "general deduction" figures shown in the
Statistics of Income for these years.
Capital net loss from sale of assets held more than 2 years reported
on individual income tax returns for 1926
$34, 574, 016
Tax credit of 12J^ per cent
4, 321, 752
NET LOSS FOR PRIOR YEAR (INDIVIDUAL RETURNS)

The net loss during a given taxable year in a trade or business
regularly carried on by the taxpayer, as specifically defined in the
revenue acts of 1921, 1924, and 1926, is allowed as a deduction in
computing the net income of the taxpayer for the succeeding taxable
year. If such net loss is in excess of the net income (computed
without such deduction) for that year, the amount of the excess may
be carried over and allowed as a deduction in computing the net
income for the next succeeding taxable year.
The net losses for prior years have not been included in the "deduction" and are therefore not deducted from "net income" shown in
this volume. The "net loss for prior year" reported on individual
income tax returns for the years 1922 to 1926 inclusive, is given
below:
Return for year:
1922

Amount
$45,220,859

1923
1924
1925
1926

34,266,149
29,869,182
32, 321, 310
27,411,767

CREDIT OF 25 PER C E N T OF T A X O N E A R N E D N E T I N C O M E (INDIVIDUAL
RETURNS)

The credit of 25 per cent of the tax on earned net income applies
to the tax on the first $5,000 of taxable net income, and if specifically
earned, to the tax on an amount not exceeding $10,000 under the
revenue act of 1924 applicable to returns for 1924, and to an amount
not exceeding $20,000 under the revenue act of 1926 applicable to
returns for 1925 and 1926.
Earned net income tax credit reported on returns for the years
1924-1926 is as follows:
Return for year:
1924
1925
1926




_
-

Amount
$30,637,463
24,570,183
. _. 24, 646, 993

STATISTICS OF INCOME

/

SOURCE OF INCOME (INDIVIDUAL RETURNS)

Immediately following is shown a summary of the income reported
by individuals distributed by sources; also general deductions.
Sources of income and deductions in individual returns, calendar year 1926
Distribution

Amount

Wages and salaries
Business 1
Partnerships
Profits from sale of real estate, stocks, bonds, etc., other than capital net gain
from sale of assets held more than 2 years
Capital net gain from sale of assets held more than 2 years

$9,994. 314, 530
3, 572, 895. 708
1, 732, 581, 033

39.27
14.04
6.81

1, 465, 625, 374
912, 917, 534

5.76
3.59

17, 678, 334,179

69.47

1,450, 759, 713
1, 936, 604,432
36,781,773
4, 011, 590, 274
333, 365,460

5.70
7.61
.15
15.76
1.31

TotalRents and royalties
Interest and investment income
Interest on Government obligations not wholly exempt from tax_
Dividends
Fiduciary
Total

Per cent

7, 769,101, 652

2,826, 509, 251

11.11

178, 215. 623
484, 205,308

.70
1.90

3, 488, 930,182

Total.
Net income.

100.00

13.71

21, 958, 505, 649 ;

General deductions:
Miscellaneous deductions
Loss from sale of real estate, stocks and bonds, other than loss from sale of
assets held more than 2 years
Contributions

30.53

25, 447,435,831

Total income-

86.29

< See also p. 91.

The following table shows, by size of net income, the distribution
of the income by sources. The distribution, by sources, by States,
and by smaller income classes, is shown in basic tables 6 and 7 (pp.
86-91). The percentage distribution of income, by 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 1926

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 t o $500,000
$500,000 to $1,000,000
$1,000,000 a n d o v e r .

Total




Wages a n d
salaries

Business

Partnerships

Profits from
sale of real
estate, stocks, Capital net
bonds, etc.,
gain from
other than
sale of
capital net assets held
gain from
more than
sale of assets
2 years
held more
than 2 years

$44,958,444
1, 424, 419, 304
1,290, 024,058
2, 871, 518,160
1, 884, 976,423
1, 408, 251,977
546, 882, 765
284, 312, 483
89,137,434
87,112, 702
29, 580, 524
16, 892,188
16, 248,068

$60,010,693
232, 586, 384
397, 578, 080
1,144,197, 707
857, 786, 703
548, 433, 643
179,918, 628
89, 292, 649
25, 880, 635
20,645,692
8, 765, 382
5, 367, 627
2,431,885

$5,490,336
31, 958,144
70, 819, 981
294, 526, 273
377, 724, 834
394,905, 493
211, 800, 790
153, 043,104
55, 549, 274
74, 715, 398
24, 708, 556
22, 670, 211
14,668,639

$4,830,370
16, 612, 851
37, 233, 683
182, 670, 503
257, 327, 604
416,400, 228
266, 361, 216
121,556,169
38, 956, 448
46, 564, 891
23, 713, 454
18,123, 294
35, 274, 663

$28,159,437
141, 509, 904
100, 669,193
157, 514, 302
119,783,358
116, 610, 555
248, 670, 785

9, 994,314, 530

3,572,895, 708

1, 732, 581, 033

1, 465, 625, 374

912, 917, 534

8

STATISTICS OF INCOME

Total income in individual returns distributed by income classes, showing sources of
income in detail, calendar year 1926—Continued

Rents and
royalties

Income classes

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

Total

$33, 687,120
130, 535, 660
185,020, 821
411,535,600
264,829, 625
217, 608, 251
100, 319, 752
54, 847, 300
17, 343, 930
16, 377, 628
7,149, 724
6, 878, 639
4, 625, 663
1, 450, 759, 713

Interest on
GovernInterest and ment obliinvestment
gations
income
reported
for surtax
$21, 643,461
118,678,229
172, 849, 676
405, 751, 989
353, 635, 399
374, 676, 409 $14,215,633
205,105, 777
9, 376,658
133,436,035
6, 595,249
49,101,417
2, 069, 696
47, 359, 500
1, 859, 921
17,876,128
1,164, 932
18,177,827
700, 781
18, 312, 585
798, 903
1, 936, 604,432

36, 781, 773

Dividends

Fiduciary

Total income

$21, 615, 483
44, 570, 002
83, 560, 839
280,481, 473
435,309, 295
815,445,960
666, 606, 363
578, 783, 618
271,148, 040
301,486, 780
150, 981, 925
154, 877, 588
206, 722,908

$1,490,714
8,402,109
14, 759, 290
35,461, 675
59, 483, 246
84, 822, 374
56, 382, 318
36, 488, 734
12, 084, 544
9, 910, 864
5, 532, 752
3, 776,887
4, 769, 953

$193, 726, 621
2, 007, 762, 683
2,251,846,428
5, 626,143, 380
4, 491, 073,129
4, 274, 759, 968
2, 270,913, 704
1, 599, 865, 245
661, 940, 611
763, 547, 678
389, 256, 735
364,075, 597
552, 524, 052

4, 011, 590, 274 333, 365, 460 25, 447,435, 831

Percentage distribution of total income in individual returns, by income classes,
showing sources of income in detail, calendar year 1926

Income classes

Partnerand
Business ships
salaries

Total.

Income classes

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

Total.




23.21
70.94
57.29
51.04
41.97
32.94
24.08
17.77
13.46
11.41
7.60
4.64
2.94

30.98
11.59
17.66
20.34
19.10
12.83
7.92
5.58
3.91
2.70
2.25
1.47
.44

39.27

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 . . .

Capital
net gain
from sale Rents
of assets
and
held more royalties
than 2
years

14.04

1.24
8.85
15.21
20.63
30.77
32.03
45.01
3.59

6.81

Interest
on GovInterest ernment
obligaand
invest- tions not
ments
wholly
exempt
from tax

17.39
6.50
8.22
7.31
5.90
5.09
4.42
3.43
2.62
2.15
1.84
1.89
.84
5.70

DiviTotal
dends Fiduciary income

11.17
5.91
7.67
7.21
7.
8.76
9.03
8.34
7.42
6.20
4.59
4.99
3.31

0.33
.41
.41
.31
.24
.30
.19
.15

11.16
2.22
3.71
4.99
9.69
19.08
29.36
36.17
40.96
39.49
38.79
42.54
37.41

7.61

.15

15.76

.77
.42
1.32
1.99
2.48
2.28
1.83
1.30
1.42
1.04
1.31

100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00

STATISTICS OF INCOME
INCOME

9

FROM BUSINESS REPORTED BY INDIVIDUALS HAVING NET
INCOME FROM ALL SOURCES OF $5,000 AND OVER

The income derived from business other than from partnerships
reported by individuals whose net income from all sources was
$5,000 and over is shown according to the nature of the business in
the following tables for 1926 and 1925. These data represent onlysuch 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 person
making the return.
The income from business on the returns showing net income of
less than $5,000 is not given by industrial divisions for 1926, as the
sample of the returns in this class previously referred to was not
sufficiently comprehensive to determine the number of businesses in
each industrial division.
Income from business, distributed by industrial divisions, showing number of
businesses and net profits from business reported by individuals having net
income from all sources of $5,000 and over
CALENDAR YEAR 1926
Industrial groups

Number
of busiNet profit
nesses Per cent from business Per cent
reported
14, 707
1,546

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

6.77
.71

$84, 435,186
25, 785,109

3,084
2, 853
311
118
872
167
2,009
513
658
2,177
1,274

1.41
1.31
.14
.05
.40
.08
.92
.24
.30
1.00
.58

24, 215, 522
28,193,132
3,199,146
1, 088, 583
8, 058, 536
1, 726, 240
16, 592, 500
5, 934,455
5, 918, 820
20, 251, 633
13,127, 399

1.39
1.62
.19
.06
.46
.10
.95
.34
.34
1.17
.76

14,036 i

Total manufacturingConstruction
Transportation and other public utilitiesTrade,.
Service—professional, amusements, hotels, etc
_
Finance—banking, insurance, real estate and stockbrokers,
etc
Business not sufficiently denned to be classed with any other
division
_
Grand total-

6.43

128, 305, 966

7.38

13,209 |
3,680 I
56,316
79,948 j
I
13,615 j

6.05
1.69
25. 82
36.65

115, 572, 437
26,122, 370
415,492,416

6.65
1.50
23.90
37.93

21,031 |

9.64

6.24

659, 552, 748
130, 672, 576

7.52

100. 00

152, 584, 036
1, 738, 522, 844

100. 00

14, 810
1,383

7.27
.68

$84, 752,047
17, 716,133

5.22
1.09

3,244
2,881
269
96
933
132
1,862
518
666
2, 366
1, 034

1.59
1.42
.13
.05
.46
.06
.92
.25
.33
1.16
.51

25, 516, 472
28,137,971
2, 612, 982
974,116
8, 744,235
1, 439, 593
15, 542, 705
6, 012,064
6, 212,030
22, 590, 576
10, 566, 209

1.57
1.74
.16
.06
.54
.09
.96
.37
.38
1.39
.65

14, 001

6.88

128, 348, 953

7.91

218,148
C A L E N D A R YEAR 1925

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




10

STATISTICS OF INCOME

Income from business, distributed by industrial divisions, showing number of
businesses and net profits from business reported by individuals having net
income from all sources of $5,000 and over—Continued
CALENDAR YEAR 1925—Continued
Number
Industrial groups

Construction
Transportation and other public utilities
Trade
Service—professional, amusements, hotels, etc.
Finance—banking, insurance, real estate and stockbrokers,
etc _.
Business not sufficiently defined to be classed with any other
division

of businesses
reported

Net profit
Per cent from business Per cent
$119,490,715
24,901,370
445,010, 459
580,948,023

14, 945

7.34

155,451,845

9.57

9,692

4.76

67, 018, 753

4.13

203, 576

Grand total

6.75
1.72
28.95
35.65

100.00

1, 623, 638, 298

100. 00

13, 741
3,494
58, 935
72, 575

7.36
1.53
27.41
35.78

WHOLLY AND PARTIALLY TAX-EXEMPT OBLIGATIONS (INDIVIDUAL
RETURNS)

The following tabulation shows the wholly and partially taxexempt 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, by income class
distribution, are shown in basic Table 8 (p. 92).
Tax-exempt obligations, showing amount owned and interest received, by nature of
obligation, calendar year 1926
Nature of obligation

Amount

Wholly tax-exempt obligations:
Obligations of States and Territories or political subdivisions thereof
Securities issued under the Federal farm loan act
Liberty 3H per cent bonds and obligations of the possessions of the
United States
Total wholly tax-exempt obligations
_
Partially tax-exempt obligations:
Liberty 4 and 4 ^ per cent bonds, Treasury certificates of indebtedness,
notes, and war-savings certificates
Grand total..

_

Interest
received

$2,793,496,116 $140,018,300
535,141,443
26,175,213
757,685, 408
4,086,322,967

29,298,087
195,491, 600

1, 510,402,661

64, 788,345

5,596, 725,628

260,279,945

RETURNS, BY COUNTIES AND CITIES (INDIVIDUAL RETURNS)

The number of returns of individuals filed for the calendar year
1926, by counties, cities, townships, and post offices, is shown in
basic Table 11 (pp. 178-312). This tabulation does not represent an
exact count of returns for each civil division, but is a very close approximation of the number of returns filed. The following method is
used: Index cards of the returns of net income filed in each collection district are prepared in the offices of the collectors of internal
revenue. These cards are arranged by counties and cities, and the
number is calculated by measurement on the basis of a certain number of cards to the inch.




STATISTICS OF INCOME

11

PARTNERSHIP RETURNS OF INCOME

Partnership returns, except for the war excess-profits tax of 1917,
are not subject to direct assessment, the income being reported in
the individual returns filed by the copartners according to their distributive share, whether distributed or not.
The number of returns of net income filed by partnerships from
1917 to 1926, inclusive, is as follows:
Year:
1917
1918
1919
1920
1921

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

Year:
1922
1923
1924
1925
1926

Number
287,959
304,996
321,158
309,414
295,425

CORPORATION INCOME TAX RETURNS

Corporation income tax returns for 1926 numbered 455,320, of
which 258,134 show net income aggregating $9,673,402,889 and tax
$1,229,797,243. For the calendar year 1925 corporations filed 430,072
returns, of which 252,334 show net income totaling $9,583,683,697
and tax of $1,170,331,206. The tax rate for 1926 is 13J^ per cent as
compared with 13 per cent for 1925. Had the returns for 1926 been
made at 13 per cent, the tax would have been about $1,184,249,175,
or $45,548,068 less than at the higher rate.
DISTRIBUTION, BY INDUSTRIAL GROUPS, OF NUMBER OF RETURNS,
INCOME, AND TAX (CORPORATION RETURNS)

The table immediately following shows the returns of corporations
distributed by industrial groups and segregated according to " Corporations reporting net income," and "Corporations reporting no
net income." Basic Table 12 (p. 314), shows the returns distributed
by States and Territories and by those showing net income and no
net income.
In analyzing the data compiled for corporations classified under
" Finance—banking, insurance, real estate and holding companies,
stockbrokers, etc.," allowance should be made for the two special
deductions from gross income permitted life insurance companies.
These special deductions, totaling approximately $400,000,000, 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.)
These special deductions for life insurance companies in basic Tables
13 and 14 are included in "Miscellaneous expense" under "Disbursements," although they are not expense items.
91073—28




2

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), net loss for prior year,
and income tax, calendar year 1926 1

Industrial groups

Agriculture and related industries.
Mining and quarrying

Corporations reporting net income
Total
Per
number Number,I cent of
of
of
| total
Deductions
returns returns report- Gross income
! ing
10,688 I
19,252 I

4,698 i 43.96
6,006 j 31.20

M anuf actur ing:
Food products, beverages, and tobacco.
15, f.05
Textiles and textilef products
13, 436
Leather and leather products
2,491
Rubber and rubber goods
680
Lumber and wood products. t
7,862
Paper, pulp, and products
2,024
Printing and publishing
10, 545
7,286
Chemicals and allied substances
4,606
Stone, clay, and glass products
20, 054
Metal and metal products
8, 755
All other manufacturing industries
Total manufacturing..
j 93, 244

Construction
Transportation and other public utilities —
Trade
Service—professional, amusements, hotels,
etc..
Finance—banking, insurance, real estate
and holding companies, stockbrokers, etc..
Nominal concerns—nature of business not
given
Grand total
— 455,320

9,239
7,708
1,413
339
4,591
1,365
6,931
4,076
2,762
11. 989
4,681

59.59
57. 37
56.72
49.85
58.39
67.44
65.73
55.94
59.96
59.79
53.47

55, 094

59. 09

10, 075
15, 444
71, 403

60. 08
61.53
63.35

$544, 329, 543
2, 752,143,497

$615,141,114
3, 207, 941, 783

11, 085, 738, 787
5, 039, 467, 444
1,160, 373, 415
1,109, 953,804
2,157, 794, 471
1, 309, 966, 292
1, 992, 747, 329
6, 537,131, 486
1, 304, 884, 513
14, 858, 348. 468
1, 870, 397, 861
52, 921,593,976 1 48,426,803,870
2, 287, 547, 857
2,124, 978, 854
13, 518, 652, 542 '11, 795, 253, 921
33,459, 062, 756
32, 293, 505,194
11, 678,178, 959
5,354,116,761
1, 234, 232, 089
1,147, 454, 781
2, 330, 766. 403
1, 430,425,903
2,196, 254, 298
7, 322, 286, 642
1, 500,050, 797
16, 661, 792, 513
2, 066, 034,830

17, 755

55.04

2, 628, 039,969

76, 819

58.90

9, 356, 744, 267

840
258,134

5.65
56. 69

2, 367, 058, 717
*- 8, 019, 851, 483

27,393,023 I
24,789.319
118, 022,117, 287 108, 348, 714, 398

Corporations reporting net income

Industrial groups
Net income

Agriculture and related industries _
Mining and quarrying

Grand total.
1
J

11.54
12.56

0.67
4.66

9, 512,132
9,817,712
2, 837, 032
831,178
5, 516, 038
3, 475, 010
3, 793, 896
18, 918, 235
2, 357, 776
30, 516, 555
9, 569, 559

77,147, 310
39, 829, 341
9, 357, 909
4, 866, 739
21, 906, 671
15, 610,141
25,857, 691
102, 963, 663
25, 542,126
237,077,170
24, 348, 732

13.02
12.66
12.67
12.97
12. 66
12.96
12.71
13.11
13.08
13.15
12.45

6.27'
3.24
.76
.40
1.78
1.27
2.10
8.37
2.08
19.28
1.98

97,145,123 I

584,507,493

13. 00

47. 53

9, 201, 418
15. 730, 201
34,613,528 J

19,146. 036
228, 662, 641
140, 522, 646

11.78
13.27
12.06

1.55
18.59
11.43

11,170,107

31, 040, 096

11.89

2.52

37, 325, 822

2 160, 214, 776

11.98

13.03

303,139

220,101

8.45

.02

9, 673,402, 889 235,851, 912

1, 229, 797, 243

12.71

100. 00

4, 494, 790,106

2, 603, 704

Fiscal-year returns are included. See pp. 1 and 21.
Includes special nonexpense deductions of life insurance companies. See p. 11.




Per cent Per cent
of net of total
income
tax

$8,175, 458
57, 307,996

162, 569, 003
Construction
Transportation and other public utilities.. 1, 723,398, 621
1,165, 557, 562
Trade
_
Service—professional, amusements, hotels,
260, 981, 252
etc..
Finance—banking, insurance, real estate
and holding companies, stockbrokers,
1, 336, 892, 784
etc..
Nominal concerns—nature of business not
given.

Amount

$4, 882, 439
25, 480,135

$70,811,571 I
455.798,286 I

Manufacturing:
Food
products,
beverages,
and
592, 440,172
tobacco
314, 649, 317
Textiles and textile products
73, 858, 674
Leather and leather products
37. 500, 977
Rubber and rubber goods
172, 971, 932
Lumber and wood products
120. 459,611
Paper, pulp, and products
Printing and publishing
203, 506,969
785, 155,156
Chemicals and allied substances
195, 166, 284
Stone, clay, and glass products
1,803, 444,045
Metal and metal products
195, 636, 969
All other manufacturing industries. _.
Total manufacturing

N e t loss for
prior year
deductions
from
net income
for net taxable income

13

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 defict , net loss for prior year,
and income tax, calendar year 1926 l—Continued
Corporations reporting no net income
Industrial groups

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages, and tobacco
Textiles and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products
Paper, pulp, and products. _
Printing and publishing
Chemicals and allied substances.__
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries_
Total manufacturing
Construction. _ _.
Transportation and other public utilities
_.
Trade
Service—professional, amusements,
hotels, etc
_
Finance—banking, insurance, real estate and holding companies, stockbrokers, etc
Nominal concerns—nature of business
not given.._
Grand total-.

Number Per cent
of total Gross income
of
returns reporting

Deductions

Deficit

5,990
13, 246

56. 04
68.80

5249, 342, 235
1 339, 758, 512

$305, 007, 361
1, 523, 232.374

$55, 665,126
183,473, 862

6, 266
5,728
1,078
341
3,271
659
3,614
3,210
1,844
8,065
4,074

40.41
42.63
43.28
50.15
41.61
32.56
34.27
44.06
40.04
40.21
46.53

1 797. 883. 399
2, 398, 617, 078
427, 012, 389
452,909, 353
738,044, 554
221, 834, 410
351,189, 797
768,152,970
164, 876, 462
1 792, 082, 323
460, 600, 317

1, 893,192, 201 i
2, 593, 781, 394
454,448, 277
477, 673,447
807, 240, 321
236,196,458
382,196,109
837,431,964
186.988, 502
1,984,656,624 i
506,084,591 j

95, 308, 802
195,164, 316
27,435, 888
24,764, 094
69,195, 767
14. 362, 048
31. 006, 312
69, 278, 994
22,112, 040
192.574,301
45. 484, 274

38,150

40. 91

9, 573, 203. 052

l

786, 686. 836

6,695

39.92

528, 547, 998

582,169, 246

53,621 248

9,656
41,302

38.47
36.65

1, 245, 630, 785
7, 478, 473, 042

1, 365, 804,958
7, 809, 471,101

120,174,173
330,998, 059

14, 502

44.96

732, 271, 926

836, 043, 668

103, 771, 742

53, 614

3 470 968 342 '

528 032 344

10,359,889.888

2

41.10

2 942,935, 998

14,031

94.35

17, 572, 022

23, 858.934

6, 286,912

197,186

43.31

24, 107, 735, 570

26, 276, 445, 872

2, 168,710,302

1 Fiscal-year returns are included. See pp. 1 and 21.
2
Includes special nonexpense deductions of life insurance companies. See p. 11.
NET LOSS FOR PRIOR YEAR (CORPORATION RETURNS)

The net loss during a given taxable year in a trade or business
regularly carried on by the taxpayer, as specifically denned in the
revenue acts of 1921, 1924, and 1926, is allowed as a deduction in
computing the net income of the taxpayer for the succeeding taxable
year. If such net loss is in excess of the net income (computed
without such deduction) for that year, the amount of the excess may
be carried over and allowed as a deduction in computing the net
income for the next succeeding taxable year.
The net losses for prior years have not been included in the " deduction" and are therefore not deducted from "net income" shown
in this volume.
Net loss for prior year reported in the corporation returns filed for
the years 1922 to 1926, inclusive, is given below:
Return for year:
1922
1923
1924
1925
1926




Amount
$501, 780, 287
578,307, 088
219, 727, 166
243, 078, 565
235, 851, 912

14

STATISTICS OF INCOME

AMOUNT OF CORPORATION NET INCOME EXEMPT FROM, AND AMOUNT
SUBJECT TO TAX

The corporation net income for the current year subject to tax is
reduced by a credit of $2,000 allowed corporations with net incomes
of $25,000 or less. For corporations with net incomes in excess of
$25,000, but not in excess of $25,270, the method of computing the
tax, as provided for in the revenue act, affords a variable amount
of credit, but in every case less than $2,000. A deduction for "Net
loss for prior year" from net income for the current year is likewise
permitted. The net income reported, also the net income not subject to, and the amount subject to tax in corporation returns for
1926 are shown below:
Net income
$9, 673, 402, 889
Net income not subject to tax:
Net loss for prior year
$235, 851, 912
Specific credit of $2,000 for corporations
with net income, not in excess of $25,000,
and a variable amount of credit for corporations with net income in excess of
$25,000 but not in excess of $25,270 (estimate)
318, 659, 718
Total

554, 511, 630

Net income subject to tax

9, 118, 891, 259

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 1926, is shown by States and Territories in basic Table 12 and by industrial divisions in basic Table 13.
A presentation of the aggregate amounts of dividends distributed
for the years 1922 to 1926, inclusive, for all corporations is given
below.
Cash and stock dividends distributed, by years
Aggregate

Corporations reporting net
income

Corporations reporting no
net income

Year
Cash
dividends
1922
1923
1924
1925
1926

Stock
dividends

Cash
dividends

Stock
dividends

Cash
dividends

$3,436, 715,104 $3,348, 049,865 $3.182,869,985 $3,166, 915, 574 $253,845,119
348,498,036
4,169,117, 678
891, 285, 583 3,820,619,642
787,167,102
343,832,104
4,338,822,858
510, 525. 809 3,994,990, 754
466,820,095
5,189,474, 507
544, 431,367 4,817, 301, 320
502,489, 520 372,173,187
5,945, 292, 657
757, 649, 610 5, 530, 210, 586
716, 219,451 415,082,071

Stock
dividends
$181,134, 291
104,118, 481
43, 705, 714
41,941, 847
41,430,159

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 13, pages 315-326. 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 14, pages 327-329 shows for all corporations the income
and disbursement items expressed in percentages of total receipts
and the profits from sales in percentages of gross sales.




15

STATISTICS OF INCOME

PERCENTAGE OF GROSS PROFITS FROM SALES TO GROSS SALES (CORPORATION RETURNS)

The following table presents for the years 1922-1926, inclusive,
comparable percentages for gross profits from sales to gross sales.
In basic Table 10 of Statistics of Income for 1924 and 1925, the items
for "gross profits from sales'' are expressed as percentages of total
receipts, while in the reports for 1922, 1923, and 1926 they are shown
as percentages of gross sales.
For this purpose gross profits from sales for industrial divisions,
in which service is the controlling factor, are eliminated as not being
comparable with industries in which the sale of commodities predominates. These divisions are transportation and other public utilities;
service—professional, amusements, hotels, etc.; finance—banking, insurance, and related business; combinations—predominant industry
not ascertainable; and inactive concerns.
The table affords only an approximate comparability of the industrial divisions, due to consolidated returns being filed for closely
affiliated corporations, and as elsewhere stated, although the returns
are classified on the basis of the predominant business activity, such
consolidated returns frequently include income from businesses which,
if they could be classified independently of the consolidated returns,
would fall in industrial divisions other than the ones in which they
are included.
Percentage of gross profits from sales to gross sales, 1922 -1926
Manufacturing
AgriculFood
ture and Mining
Textiles
Aggregate related and quar- products, and tex- Leather
and
rying beverages,
indusleather
tile
and to- products products
tries
bacco

Year

1922 . . .
1923
1924..
1925 .
1926

23.68
23.86
21.94
20.52
22.34

39.13
28.27
32.12
32.50
35.05

30.79
35.37
30.05
30.84
31.90

21.88
21.29
17.66
17.15
17.99

22.13
20.64
17.27
18.00
17.51

19.71
16.72
17.97
18.20
17.48

Manufacturing—Continued

ChemiRubber Lumber Paper, Printing cals and Stone,
and rub- and wood pulp, and and pub- allied clay, and
glass
subber goods products products lishing
stances products

Year

1922 .
1923
1924
1925 .
1926

25.57
25.12
25.87 1
24.65
18.51

27.68
26.82
24.30
23.72
23. 25

24.93
24.38
23.95
25.10
26.11

38.33
37.41
37.01
36.98
36.41

28.93
27.19
28.09
29.63
33.25

30.99
33.64
33.42
32.71
33.18

Manufacturing—Continued
Year

1922
1923.-1924
1925
1926




All other
Metal manufac- Total Construc- Trade
and
tion
turing manufacmetal
turing
products industries
28.44
29. 63
26.14
20.97
27.80

30.23
29.71
29.07
28.99
29.79

26. 28
26. 14 |
23.54
22 03
24.74 1

14.41
15. 82
17.79
17 90
17.99

19.10
19.33
18.62
17.14
17.78

16

STATISTICS OF INCOME

CORPORATION RETURNS, DISTRIBUTED BY SIZE OF NET INCOME AND
DEFICIT

The following table shows for corporations, distributed by size of
net income and size of deficit, the number of returns, amount of net
income and deficit, amount of tax, and relative percentages. Basic
Table 17 (pp. 356-358) shows the returns distributed by size of net
income and deficit, by industrial divisions.
ALL CORPORATIONS

Size of net 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

Number
of returns
showing
net income

Per
cent

258,134

$104,121,718
160, 215,419
201,434, 466
424, 743, 533
505, 981,193
612,009, 482
917, 880, 867
749, 611, 283
759, 354, 667
1, 769, 642,841
3,468, 407,420

1.08
1.66
2.08
4.39
5.23
6.33
9.49
7.75
7.85
18.29
35.85

100.00

9, 673,402, 889

100.00

Number
of returns
showing Per cent I
no net
income

Size of deficit

183, 538
10,630
2,619
251
94
28
12

Under $25,000
$25,000 to $100,000
$100,000 to $500,000
$500,000 to $1,000,000—
$1,000,000 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

197,186

Total for returns showing deficit _
Total number of returns
Per cent showing net income
Per cent showing no net income
ASSETS

Per
cent

45.75
19.73
10.99
10.25
5.91
3.39
2.31
.82
.43
.34

118,092
50,918
28, 363
26,463
15, 250
8,748
5,966
2,137
1,100
883
214

Total for returns showing net
income

Amount of
net income

AND LIABILITIES

100. 00
_
_

(CORPORATION

1, 229, 797, 243

Amount of
deficit

1.42
3.77
5.15
6.37
9.70
8.01
8.10
19.07
37.82
100.00

Per cent

28. 69
22.95
24.02
8.23
5.74
3.06
1.90
1.24
4.17

2,168, 710, 302

.07

filed

$7, 220, 724
17,459,902
46, 316, 297
63,350, 332
78, 391,018
119, 292, 299
98,479,477
99, 667, 270
234, 540, 704
465,079, 220

Per
cent

$622,156,073
497,909, 273
520, 867,843
178, 364,712
124,482,493
66,305,016
41,221,059
26,887,189
90, 516, 644

5.39
1.33
.13

_

Amount of
tax

100.00

, _ _ . 455,320
56. 69
43.31

RETURNS)

In the tables immediately following is shown for 359,449 corporations out of 455,320 filing income tax returns a summary statement
of the principal assets and liabilities as of December 31, 1926, or at
the close of the fiscal year nearest thereto, distributed by major
industrial divisions, and a comparative statement showing by size of
net income, the number of corporation returns filed and the number
of balance sheets tabulated. The discrepancy between the number
of returns filed and the balance sheets tabulated is caused by lack
of data for assets and liabilities. In Table 18 (pp. 360-401) are shown
the same data for corporations reporting net income and no net
income, distributed by income classes for all industries in aggregate
and for each major industrial group separately.




STATISTICS OF INCOME

17

" MISCELLANEOUS I T E M S " IN ASSETS AND LIABILITIES

In the analysis of the balance sheets for the tabulation of assets
and liabilities, items not otherwise segregated are included in " Miscellaneous items," some of which are:
Miscellaneous assets.—-Investments in affiliated companies; stocks
and bonds other than tax-exempt obligations; loans, mortgages, etc.,
excepting such as are reported by banks which are included in " notes
receivable"; patents, good will, formulas, trade-marks, etc.
Miscellaneous liabilities.—Reserves; accrued expenses; unadjusted
credits; deposits (time, saving, demand, etc.) reported by banks;
reserves, other funds, capital stock, and surplus for life insurance
companies.




Assets and liabilities—Statement prepared from income tax returns of corporations submitting balance sheets, showing major items of assets
and liabilities as of December 31, 1926, or at close of fiscal "year nearest thereto, by major industrial divisions

00

Manufacturing
Assets and liabilities

Aggregate

Agriculture
and related
industries

Mining
and
quarrying

Total

Food
Textiles Leather and Rubber and
products,
leather
rubber
beverages, and textile
products
goods
and tobacco products

Lumber
and wood
products

Paper, pulp,
and
products

Printing
and
publishing

ASSETS

Cash (in till and deposits
in banks)
$16,801, 531,607 $47, 387, 782
70, 279,403
6, 725,266,383
Notes receivable
Accounts receivable (less
16,826,343,620 121,917, 764
reserve for bad debts)
20, 939,026,826 117,632,835
Inventory
_
•
Tax exempt investments:
Obligations of State
and Territories or
political subdivisions
3,500,411
2,002,198,074
thereof
Securities issued under
the Federal farm
229, 537,574
951,278
loan act
Obligations of the
United States or its
possessions
-,. 6,462,697, 703 11,693,088
Total tax exempt
8, 694,433,351
16,144, 777
investments
Real estate, buildings, and
equipment (less depreciation)
.,
97,523,460,090 1 242,417, 764
Miscellaneous items not
distributed, by nature of
82, 668, 622, 502 434, 248, 655
assets 1
Total assets .

$409,038,688 $3,527,704,420 $453,576,614 $375,233,568
75,995,651
152,110,479 1,689,204,470 128,654,282

$76, 239,080
19,879, 517

$67,401,473 $142,402,571
15, 557,621 126,688,464

$84,478,628 $120,067,175
30,615,296
46, 346,426

610,454,779 6,877,567,897 869,175,119 979,511,775
635, 707,408 12,284,008,295 1, 708,525, 543jl, 761,739,963

241,872,043
398,035,194

204,821,300
341,951,330

227,804,294
297,892,333

482, 774, 769
770,014,306

325,622,179
204,456,558
ti

O
37,831,649
9,177,;

264,693,927

44,032,781

26,784,262

5,912,228

2,132,769

18,995,205

4,104, 545

26,694,102

69,767,905

7,041,421

13,417,402

1, 733,786

1,498,554

2,303,018

697,040

5,684,048

251,708,799 1,437,166,127

116,653,232

116,632,515

15,280,223

7, 923,331

54, 773,315

34,v 131, 957

53,459, 716

298, 717,846 1,821,627,959

167, 727,434

156, 834,179

22,926,2371

11,554,654

76,071,538

38, 933,542

85,837,866

551,483,687 1,853,887,587

999,336, 243

781,847, 856

183, 651,690

418,395,605

819,499,666

7,967,493,654 26,618,670, 9613, 321,829, 988 2,, 268,653,102 295,697,166
2,098,676,817! 11,908,485, 846 2,234,050,976

642,108, 732 171, 935, 973

571,518, 553

250,178, 684, 379J2,050,028, 980 12,172,199,671 64, 727, 269,848 8,883, 539,956 6, 260,076, 970 1, 226, 585,210 1,376,421, 755J4,023,357, 788 2, 097,455, 941 2, 383,677, 726

LIABILITIES

Notes payable
Accounts payable
Bonded debt and mort-




3

O

13, 204, 370,068
10,837,546,398

291, 507, 215
115,175,471

21,801,040,964

114,188,671 1,008,031,898 4,339,779,890

442, 813,686 4,024,334, 296
459,293,802 3,192,091,467

703, 702,263 623,961,425 120, 575,118
388, 731,595 454,429, 558 88, 733,968
721,858,437

193, 597,273

17,880,279

60, 776,140
97, 796,151

440, 911,954
251,105,307

93,912,380
95, 904,118

182,536,864
157,783,134

240,228,309

159,971,585

253,004,676

174,518,051

§

Miscellaneous items not
distributed, by nature of
liabilities 1
! 85,075,673,460

247,445,563 1,909,975,761 6,897, 549,8781, Oil, 540,609

Capital stock:
Preferred. _
Common..

97,097,649; 538,017,502! 7,431,331,611 1,274,723,9411 798,215,748'
974, 267, 575! 6,176,391,837 23, 980,269, 714 3,193, 077, 949,2, 381,119, 904

17,148,121,847
67, 516,635,312

591, 250, 558i

Total capital stock.. 84, 662, 757,159| 1,071, 365,224! 6,714,409,339 31,411,601,325|4,467,801,890J3,179, 335, 652
Surplus
Less deficit
Net surplus
Total liabilities

39,154, 426,185
4, 557,129,855
34, 597,296,330

46,1,680,208

210,690, 184

359,367,917

219,235,022 278,889,587 285,433,818!
490, 556, 522 386,472, 7201, 377, 611, 999

223,266,645
756,945,962J

183,540,328
756,386,518

665:,362,307|l,663,045,817;

980,212,607

939,926,

131, 772, 311

709, 791, 544

363, 884,333[ 2, 455,173,975i 16,189, 433,33411, 785,051,161 1, 421,120,439; 226, 796,476
153,537,4971 817,498,7901 1,327,520,3421 195,145,999 203,617,935!
68,964,486
210,346,836| 1,637,675,185il4,861, 912,992il, 589,905,162 1,217, 502,5041 157, 831,990

124,802, 614

,
218,990,405 1. 159, 242,9401 488,968,834 637, 222, 274
67,677,360
25,236,858
31,534,171 112,500,023;
187,456, 234 1,046,742,917! 463,731, 976 569, 544,914

250,178,684, 379 2,050,028,980J12,172,199,67l|64, 727, 269,848 8,883, 539, 956 6,260,076, 970J1, 226, 585,210 1,376,421, 755 4,023,357, 788|2, 097,455,941 2,383,677,726

M anufactur ing—C ontinued
Assets and liabilities
Chemicals
and allied
substances

Stone, clay,
and glass
products

Metal and
metal
products

All other
manufacturing

Construction

Transportation and
other public
utilities

Trade

FinanceNominal
banking,
Service— insurance, real concerns—
professional, estate a n d
nature of
[amusements, holding com- business
! hotels, etc. panies, stock- not given
brokers

I
1
O
00

ASSETS
Cash (in till and deposits in banks)
Notes receivable
Accounts receivable (less reserve for bad
debts)
Inventory
Tax exempt investments:
Obligations of State and Territories
or political subdivisions thereof
Securities issued under the Federal
farm loan act
Obligations of the United States or
its possessions
Total tax exempt investments
Real estate, buildings, and equipment
(less depreciation)
Miscellaneous items not distributed, by
nature of assets *
Total assets _
i See text, p . 17.




$492, 238, 485 $107, 852,183 $1, 478, 478, 938 $129, 735, 705$213,
290,684,377| 38,529,101
821,886,300
94,367,435
98,
[
I
!
•
772, 281, 299
211. 208, 609 2, 123, 347, 967 439, 148, 543 569,
1,846,495,651 311,459,277 4,050,798,705! 592,639,435 273,

301, 967 $1, 357, 596, 428 $], 163, 519,184! $300, 016, 866 $9, 776, 787, 385,
835, 320, 7661
93, 575, 836 3, 478, 497, 898!
857, 783|
297, 204, 589
555, 365
399, 960

1, 231, 107, 770 4, 797, 156, 887
941, 926, 056 5, 568, 565, 452)

290, 454, 912 2.311,818,151
923, 498, 652
183. 571, 713

$6,178, 887
10, 215,159
16. 310, 095
10,716,455

57, 779, 227

3, 923, 932

62,894,067

19,538,947;

30,953,221

49, 521, 642

9, 142, 461

1, 948, 957

24,108, 288|

2,192, 930|

1, 569,127;

7, 543, 031

16,417,564

215, 397, 375J

80, 365, 707

715,035,836|

77,512,9201

26,649,026j

246,914,691

290, 920, 932

27,483,499| 4,118,176,475

1, 985, 066

282, 319, 063!

86, 238, 596

802,038,19l|

91,146,659|

47,757,100

285,410,943

356, 860, 138

42, 142, 9211 5,823,435,029

2, 336, 638

5, 370, 638, 597:1,157, 273,871 9, 154, 722, 6141

863, 300, 250!

653, 922, 903 40, 698, 817,155 4,079,485, 111

3, 203, 049, 841

548, 321, 378J

501, 345, 348 12, 433, 432,102 2, 339, 427,124 1,180, 279, 521 51, 709, 485,135 63,241,954

324, 696, 811 2, 791, 256, 621

11,440,809

11,240,132
3, 419, 290

1,584,643,586
120, 614, 968

274, 559
77,013

51,109, 719
782, 816, 623! 13, 428, 726, 200

12, 257, 707, 313J2, 237, 258, 448 21, 222, 529, 336 2, 758, 659, 405J2, 358, 140, 426J57, 245, 495, 043J19,140, 334, 662 4, 872, 858, 392^7, 452, 248, 450 160, 108, 907

M

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Assets and liabilities—Statement prepared from income tax returns of corporations submitting balance sheets, showing major items of assets
and liabilities as of December 81, 1926, or at close of fiscal year nearest thereto, by major industrial divisions—Continued
Manufacturing—Continued
Assets and liabilities

Chemicals
and allied
substances

Stone, clay,
and glass
products

Metal and
metal
products

All other
manufacturing

TransportaConstruction and
tion
I other public
utilities

Trade

Finance—
Service— insurance, real
professional, estate
amusements, holding and
comhotels, etc. panies, stockbrokers

o

Nominal
concernsnature of
business
not given

LIABILITIES

Notes payable
Accounts payable
Bonded debt and mortages
Miscellaneous items not distributed, by
nature of liabilities 1

390, 824, 652
488, 719, 786
800, 204, 674

107,439, 640 1,102, 217, 545 197,476, 315
90, 851, 567
916,333, 589 161, 702, 694
99,062, 552 1, 577, 964, 509 101, 489, 545

290, 626,132 1,139, 368, 546 2, 574, 385, 018
354,373,921 1,197, 702,326 2,422, 200,019
232, 663, 653 9, 931, 504, 906
583, 623, 723

522, 619, 676 3, 900, 335,486
298, 233, 267 2, 781, 703, 399
841, 663, 021 4, 740, 020, 588

18, 380,013
16, 772, 726
9, 564, 614

1,487, 936, 332

257, 632, 259 1,971, 487,406 289,489, 480

524,496, 730 18,465, 959, 340 1, 500, 771, 016

651, 497,155 54, 861, 758, 749

16, 219, 268

Capital stock:
Preferred
Common

1,131, 697, 564
5,191,448, 211

258,653, 505 2,476,087,566 301, 587, 887
907,088,365 7,463,408,854 1, 076,152, 710

84, 568,0411 4,854,833,953 1, 721, 546, 517 446, 829, 818 1, 955, 598, 237
554,026,060 15,611, 311, 577 6, 836,114, 797 1,516,422,150 11 777, 022,143
\

16, 298, 519
90, 809,459

Total capital stock
Surplus
Less deficit
Net surplus
Total liabilities




6,323,145, 775 1,165, 741, 870 9,939,496,420 1, 377, 740, 597
2, 934, 382, 226
167, 506,132
2, 766, 876, 094

562,178, 75' 6, 089,437, 583 666, 042, 239
45,648,197
374,407, 716 35,281,465
516, 530, 560 5, 715, 029,867 630, 760, 774

638, 594,101 20, 466,145, 530

~

!, 557, 661, 314 1,963, 251, 968 13, 732, 620,380| 107,107, 978

401, 979, 064 6, 690,469,154 4, 092,937,168
84, 593,175
645, 654, 759
591, 243, 596
317,385,889 6, 044, 814, 395 3, 501, 693, 572

787, 840, 010 8,139, 261, 896
192, 246, 705
703,452,048
595, 593, 305 7,435, 809,848

33, 447, 251
41, 382, 943
2 7, 935, 592

12, 257, 707,313 2, 237, 258,448 21, 222, 529, 336 2, 758, 659,405 2,358,140,426 57, 245, 495,043 19,140, 334, 662 4,872, 858, 392 87,452, 248, 450 160,108, 907
1

See text, p. 17.

« Deficit.

3

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21

STATISTICS OF INCOME

Corporation returns—Comparative statement showing by size of net income, the
number of corporation income tax returns filed, and the number of balance sheets
tabulated
Number of Number of Per cent
corporation corporation of balance
income tax balance
sheets to
returns
returns
sheets
filed
filed
tabulated

Size of net income

Under $5,000.
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000
$500,000 to $l,000,000.__
$1,000,000 to $5,000,000..
$5,000,000 and over

169,010
28,363
41,713
8,748
5,966
2,137
1,100
883
214

138,440
26,732
40, 646
8,561
5,910
2,117
1,089
877
209

81.91
94.25
97.44
97.86
99.06
99.06
99.00
99.32
97.66

Reporting net income
Reporting no net income..
Grand total..

258,134
197,186

224, 581
134, 868

87.00
68.40

455,320

359,449

78.94

CORPORATION FISCAL YEAR RETURNS

The tabulation shown below is compiled from returns filed by
corporations whose fiscal year is other than the calendar year. The
returns in this compilation are also included in the general tables of
corporation income throughout this report and the " statistics of
income " for 1925, and fall within one or more of the following conditions: Full 12 months' period, net income of $2,000 and over; net
deficit of $500,000 and over; gross sales or other items of $5,000,000
and over, or net loss for prior year deduction. The compilation does
not include returns showing net income of less than $2,000 or deficit,
unless such returns fall under one or more of the other conditions
stated above. The data are presented by industrial groups in part 1,
and by months ending the fiscal year in part 2, and by size of net
income or deficit in part 3.
In addition to returns for full 12 months, a, tabulation is shown
comprising the returns filed for a fractional part of the year. These
returns likewise fall under the same conditions as to net income,
deficit, etc., as govern the returns used in the tabulation for full
fiscal years.
The returns filed for a fractional part of the year represent reorganizations, consolidations, disintegrations, newly organized businesses, liquidating corporations, and changes from calendar year to
fiscal year or vice versa, and are also included in the general corporation income tables in this report, and in the statistics of income for
1925.
Returns for fractional part of years 1926 and 1925
Corporations reporting net income
Total
Year

2l£ lumber
\ turns

Net income

Corporations reporting no net income

Net loss for
prior year

Income tax

Number
of returns

$3,432, 938
2,430, 750

$20,129, 028
22, 307, 539

204
137

Deficit

j

1926..
1925.

7,499
7,571




7,295
7,449

$161,360,492
182, 560, 090

$2, 865, 920
3, 473, 587

Corporation returns filed for fiscal year showing the total number of returns, number reporting net income and no net income, net income or
deficit, net loss for prior year, and income tax—Included in corporation tables for 1926
[Fiscal year terminating not earlier than July 1, 1926, nor later than June 30, 1927]
PART 1.—DISTRIBUTED BY INDUSTRIAL GROUPS
Corporations reporting no net income

Corporations reporting net income

Industrial groups

1 |
2

Agriculture and related industries:
Farming—Fruit, cotton, grain, stock, a n d all other farming, including lessors
Related industries—Forestry* fishing, ice harvesting, agricultural industries n. p. d. 1
including holders a n d lessors

Total
number
of returns Number
of returns
651

572

56

47

Total agriculture a n d related i n d u s t r i e s .
Mining a n d quarrying:
Metal m i n i n g Iron, copper, lead, zinc, gold, silver, etc
Nonmetal m i n i n g Coal—Anthracite, bituminous, peat, coke
Oil a n d gas
Quarrying—Stone, clay, sand, gravel, precious and semiprecious stones, holders a n d
lessors
All other mining a n d quarrying n. p . d. 1

619

Total food products .
Textiles and textile p r o d u c t s Cotton goods—Dress goods, cotton yarn, nap|" ag, dyeing, etc.
Woolen and worsted goods—Wool yarns, wool carpets, etc..--.




Net loss for
Number
prior year Income tax of returns

$9,606,681 ! $2,936,557

$935, 035

Deficit

$854, 291

36,530

137, 762

104, 951

10,749,729 | 2,973,087

1, 072, 797

959, 242

1,143,048 i

o
U2

1,313,009 |

516,822

106, 222

125, 868

3, 395, 006
6, 353, 660

858, 306 !
416,417 \

333,108
791,160

656, 580
957,863

3,438,055 I
3,258,603 I

56,843 I
900,539 \

445.907
313,624

233,107
9,631

17,758,333 I 2,748,927 ! 1,990,021

103
93

T o t a l mining a n d quarrying
Manufacturing:
Food p r o d u c t s B a k e r y products—Confectionery
Milling—Bran, flour, meal
M e a t packing a n d packing-house products
Sugar refining—Cane, beet, maple, a n d products
Tobacco—Cigars, cigarettes, etc
Food preparations, breakfast foods, dairy products, butter substitutes, beverages
and spices, fish canning, fruit a n d vegetable canning, poultry and products,
manufacture of ice, soft, drinks, brewers, distillers, etc
„

Net income

1,983, 049

663, 055
391,462
54, 778
1, 644, 724
20,170

165
229
75
29
14

134
198

5, 718, 871
17, 332, 060
19, 796,880
7, 600,188
285, 932

120,894 i 728,252
1,005,611 ! 2,170,565
155,656 i 2,594,676
996, 366
184,847
36, 652

560

497

35, 244, 573

1,097,095 |

1,072

924

85,978, 504

2,564,103

11,038,754

148 I

3,593,748

170
38

121
32

13, 941,186
3, 638, 062

765, 324
76, 420

1, 755, 504
476,199

49 i
6 I

4,890,447
5Q3, 620

4,512,243

63

819,559

3
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Silk and rayon goods—Silk fabrics, spinning, etc
Clothing—Custom-made, hats, caps, underwc shirts, etc
Knit goods—Sweaters, hosiery, etc
All other textiles and textile products, felt goods, linen,flax,fur goods, cordage, etc.
Total textile products
Leather and leather products—
Boots, shoes, slippers, etc
Gloves, saddlery, harness, trunks, tanning, etc
Total leather products
22

30

.._

Rubber and rubber goodsAuto tires and tubes, etc
_
Rubber boots, shoes, hose, celluloid, ivory, bone, etc
Total rubber products
_
_
Lumber and wood productsSawmill and planing mill products
Furniture—House and office, carriage and wagon bodies, all other lumber and
wTood products
_
Total lumber and wood products
Paper, pulp, and products
Printing and publishing
Chemicals and allied substances—
Petroleum and mineral oil refining
Chemical products—Chemicals proper, acids and other compounds, paints, vegetable and mineral oils, soaps, fertilizer, drugs, etc
Total chemicals and allied substances
Stone, clay, and glass products
.
Metal manufactureProducts of blast furnaces, steel mills, and rolling mills
Locomotives and railroad equipment
Motor vehicles and accessories
_
_
Electrical machinery and equipment_
Household machinery and equipment
__.
Factory machinery, textile, paper, printing presses, machine tools, etc
Building material and supplies
_
Agriculture machinery and equipment
All other machinery, stationary, marine, gas, mining, and oil-well machinery, office
machinery, etc
_
_
Metal and metal products, other than iron and steel, refining of precious metals,
manufacturing jewelry, etc.
Total metal manufacturing
_
_.
Main business not precisely defined.




23, 301
1, 047, 016
222, 972
357, 940

64
672
70
285

57
618
60
257

9,939, 263
27, 794, 040
11,199, 092
18,987, 674

76. 412
1, 019. 397
97,135
305, 870

1,299

1,145

85, 499, 317

2, 340, 558 10,967, 780

153
88
241

129
77
206

28, 737, 867
2,924, 272

358, 683
288, 709

3, 802, 370
338, 851

24
11

739, 712
167, 621

31, 662,139

647, 392

4.141, 221

35

907, 333

12
25

12
24

9,789, 285
1, 815,113

370, 389
16, 761

1, 263, 381
236. 598

_.

37

36

11, 604, 398

387,150

1, 499., 979

1

173

147

5,453, 860

143, 042

1, 283, 383
3, 495, 545
1, 487, 738
2, 469, 411

692,145

10
28
154

7, 045, 29

3,481
3,481

26

710, 001

296

258

9, 716, 748

269, 418

1, 235, 065

38

485, 020

469
136
644

405
125
588

15,170, 608
19, 402, 276
18.123, 052

412, 460
120, 695
438, 694

1, 927, 210
2, 574, 346
2, 275, 363

64
11
56

1,195, 021
115,948
377, 238

o
Ul

10.711

27

25

1, 511, 882

51. 004

193, 986

619

560

68, 475. 908

2, 572, 129

8, 777. 846

59

1, 113.312

646
201

585
176

69, 987, 790
19, 445, 732

2, 623,133
257, 351

8, 971, 832
2. 542, 466

61
25

1, 124, 023
188,150

239
17
84
104
100
161
76
109

213
15
69
86
86
139
72
89

$20, 466,931
6, 573, 632
70,117, 383
6, 511, 864
7,949, 720
29,164, 371
6,019, 799
17,479, 213

$539,169 $2, 653,154
862, 935
170, 220
238, 360 9, 369, 449
826, 306
273, 828
237, 540 1,026,139
243,690 3, 826, 340
783, 654
171, 682
2, 297, 228
285,763

26
2
15
18
14
22
4
20

$621, 208
127, 087
614, 228
151, 396
262, 215
350, 936
54, 561
247, 769

301

268

36, 568, 345

510, 834

4, 814, 657

33

557, 334

141

127

7, 230, 340

203, 828

958, 381

14

185, 719

1,332

1,164

208, 081, 598

2,874,914

27, 418, 243

168

3,172,453

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Corporation returns filed for fiscal year showing the total number of returns, number reporting net income and no net income, net income or
deficit, net loss for prior year, and income tax—Included in corporation tables for 1926—Continued

to

[Fiscal year terminating not earlier than July 1, 1926, nor later than June 30, 1927]
PART 1.—DISTRIBUTED BY INDUSTRIAL GROUPS—Continued

Industrial groups

All other manufacturing, airplanes, optical products, musical instruments, metal
processes, shipbuilding, etc._
Total manufacturing.
Construction:
Building and construction above ground, including equipping and installing machinery, wrecking, razing, or moving, etc
Excavation, road building, water-front construction, railroad construction, etc
Total construction
Transportation and other public utilities:
Steam railroads
All other railroads, electric also Pullman cars, refrigerator, stock, poultry, and fruit
cars, and lessors
_
Water transportation
Local transportation, taxicab and sightseeing busses, drayage and delivery service,
and special food storage and packers, garages, etc.
Electric light and power companies
.
Telephone, telegraph, and radio companies
Gas companies, natural and artificial
All other public utilities, aerial transportation, water works, irrigation systems, pipe
lines, pneumatic-tube system, toll bridges, etc

Corporations reportCorporations reporting net income
ing no net income
Total
number
of returns Number
Number
Net loss for
of returns Net income prior year Income tax of returns Deficit
515

447

27,922,085

1,297,142

3,521,210

68

697,967

6,592

5,801

592,877,499

13,963, 592

76, 878,404

791

18,420,658

465
233

431
212

8, 239,128
7,046, 561

431, 980
715,999

961, 351
817,686

34
21

195,392
354,329

698

643

15, 285, 689

1,147,979

1, 779,037

55

549, 721

2

2

2, 756, 440

10
86

10
82

332,851
2,169, 567

3,750
148, 591

43,202
256,456

4

11,162

638
35
18
13

550
31
15
12

14,198. 595
537, 263
331,888
805, 064

415, 481

1, 758,051
65,456
43,071
106,142

88
4
3
1

862,430
14, 734
647
783

2

372,119

o

64

56

3,447,686

36,420

450, 583

8

64,333

Total transportation and other public utilities . . . . . . . . - , . _ . . . . . . . . . , . „ _ . . . . „ .

866

758

24, 579, 354

604, 242

3, 095,080

108

954,089

Trade;
Wholesale.._-...._....,._..........._......_.
.........
Retail
.-.____„..._„__.
Commission
_.
.
..
All other trade, auto wreckers,filmexchanges, renting of costumes, decorations, furniture, machinery, etc., also lease or sale and service of special systems or devices and

3,138
3,536
398

2,823
3, 259
356

91, 564,140
155, 739,478
10,160,996

3, 525, 796
3, 477, 358
418,077

11, 336, 298
19, 899, 527
1,274,422

315
277
42

4,100, 350
I, 660, 505
647,842




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processes and their accompanying supplies, as tabulating and accounting machines,
etc

56
57
58

59
60
61
62
63
64
65

66
67

68

Service:
Restaurants, hotels, laundries, all domestic service, etc
._
Theaters, motion pictures, all other amusements, etc
Professional, business, educational, curative, legal, engineering, etc
Total service
_

Finance:
Banking and related business—
National banks
State and private banks
Bank and trust companies, savings banks
.
._
.
Stock and bond brokers
Holding companies, real estate, patents, investments, concessions, etc._
Finance companies, automobile, furniture, radio, etc
Other finance companies, building and loan companies, mortgages, note and
pawn brokers, commercial paper, brokers, foreign exchange, promoting stock
syndicate, investment bankers, etc...
Total banking and related business
Insurance companiesLife insurance companies
..
_ _
_
Accident, casualty, fire, marine, mutual fidelity and bonding companies
Total insurance companies
Total finance.
Nominal concerns—Nature of business not given
Grand total
_
.




1,591

22,915,147

1,266, 771

2, 581,128

275

1,929,108

8,029

280, 379, 761

8,688,002

35,091,375

909

8,337,805

427
338
539

_

1,866
8,938

Total trade

351
289
461

9,466,644
20, 561, 827
8,821, 242

612,956
312, 544
342,491

1,129,060
2, 671,913
1, 051,179

76
49
78

799,316
1,288,261
418,073

1,304

1,101

38,849, 713

1, 267,991

4, 852,152

203

2, 505, 650

32
140
89
69
2,464
46

29
131
85
57
2,051
43

1,114,097
1, 761, 520
6,992,916
3, 724, 843
50,071, 707
2, 260, 752

30, 376
91,906
110,877
255,020
4, 081,413
16, 015

140, 892
194,948
913,496
459,163
5, 783, 844
294,158

12
413
3

5,801
46, 027
44, 975
385, 662
5, 082,729
16,004

1,077

962

39,852,001

543,322

5,013, 740

115

1,198, 645

3,917

3,358

105, 777,836

5,128, 929

12,800, 241

559

6, 779, 843

1
10

9

221, 258

62, 448

18,824

1
1

2,158
483

11

9

221,258

62,448

18,824

2

2,641

3,367

105, 999, 094

5,191,377

12,819, 065

561

6, 782, 484

27

698,538

3,928
62

35

208, 201

26,328

18, 214

23,420

20, 605

1, 086, 687, 373

36,611,525

137, 596,145

2,815 41,191, 236

1
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Corporation returns filed for fiscal year showing the total number of returns, number reporting net income and no net income, net income or
deficit, net loss for prior year, and income tax—Included in corporation tables for
1926—Continued

to

[Fiscal year terminating not earlier than July 1, 1926, nor later than June 30, 1927]
PART 2.-DISTRIBUTED BY THE MONTHS ENDING THE FISCAL YEARS

Industrial groups

EndingJuly, 1926
August, 1926
September, 1926..
October, 1926
November, 1926..
December, 1926. .
January, 1927
February, 1927.-.
March, 1927
April, 1927
May, 1927
June, 1927
Total .




Corporations reportCorporations reporting net income
ing no net income
Total
number
of returns Number
Net loss for Income tax Number
of returns Net income
of returns Deficit

2, 805
2,643
2,446
1,559
1,608

1,842
1,781
1, 731
1,367
1,573

$57,145, 782 $4,122, 821 $6,915,487
93, 514, 743 2, 924,451 11,767,547
76, 061, 676 1, 925, 952 9, 574, 275
109,411, 338 3,145, 740 13, 981, 420
148,989, 812 3,400,180 19, 285, 797

2,550
1,182
1,702
1,450
1,632
3,843

2,546
1,180
1,701
1,449
1,628
3,807

155, 489, 640
72, 088, 786
56,378,012
82, 707,063
49, 565, 736

23,420

20, 605

3, 353,800
2, 332,197
2, 339,258
2,642,726
2, 740, 541
7, 683, 859

963 $12,401,554
862
12,907, 741
715
12,022,840
192
2,118, 776
35 j
267, 991

20, 073, 639
9,198, 432
6,965, 835
10, 534,452
6, 032, 854
23, 266,407

4
2
1
1
4
36

72,161
228,891
7,795
4, 564
34, 579
1,124, 344

1,086, 687, 373 36,611,525 1137,596,145

2,815

41,191, 236

185, 334, 785

>
II

3
o

3
o

o

Corporation returns filed for fiscal year, showing the total number of returns, number reporting net income and no net income, net income or
deficit, net loss for prior year, and income lax—Included in corporation tables in statistics of income for 1925
[Fiscal year terminating not earlier than July 1,1925, nor later than June 30, 1926]
PART 1.—DISTRIBUTED BY INDUSTRIAL GROUPS

CO

o
CO

Corporations reporting no net income

Corporations reporting net income
Total

Industrial groups

1 | Agriculture and related industries..
Mining and quarrying:
C oal mining
Metal mining
Nonmetal mining
Quarrying
Mining and quarrying, n. p. d.1.
Holders and lessors
Total mining and quarrying-.
Manufacturing:
Food products, beverages, and tobacco.
Textiles and textile products...
Clothing
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, n. p. d.1.
Total manufacturing
20 Construction.. _
...
I

of re-

Number
of returns

Net loss for Income tax

Number
of returns

$1, 022, 322

$1, 362,995

29

$2,154, 233

^

275,185
620, 450
226, 520
520, 268
409,116
1, 213, 442

386, 289
53, 301
486, 414
78, 682
3,301
187, 253

235,198
200, 683
473, 057
312, 963
51, 811
131,816

15
7
15
I
2
5

186,211
541,588
790,801
115,851
19.715
21,770

H3
00
n
Ui

Net income
$12, 464, 534

prior year

Deficit

631

602

75
20
87
45
7
21

60
13
72
44
5
16

255

210

12, 264, 981

1,195, 240

1, 405, 528

45

1, 675, 936

915
485
620
218
33
411
121
525
558
171
1,172
383

848
454
593
208
30
393
117
513
540
159
1,136
361

79, 758, 784
67, 339, 281
38, 267, 927
31, 401.116
19, 061, 407
19, 963, 673
17, 590, 325
17. 237, 014
80, 304, 404
21,348,113
236, 848. 270
31, 417, 491

2. 810, 318
7, 480, 889
1, 235, 080
567, 719
47, 360
653, 560
63, 397
601, 027
3, 658,113
424,168
5, 279, 570
1, 025, 769

9, 710, 703
7, 642, 885
4, 737, 205
3, 962, 905
2, 445, 088
2, 520, 294
2, 256, 919
2, 091,174
9, 934, 360
2, 670, 653
29, 620, 674
3,901, 221

67
31
27
10
3
18
4
12
18
12
36
22

3, 080, 852
2, 745, 693
584,314
338,711
730, 016
1, 249, 258
88,180
36, 066
332, 884
186, 981
4, 740, 511
375, 929

5,612
611

5,352
597

660, 537, 805
15, 507, 789

23, 846, 970
1,195, 690

81, 494, 081
1, 757, 848

260
14

14, 489, 395
134, 874

2,
1,
4,
2,

a
O

Q
H
£j
H

i Note.




to

Corporation returns filed for fiscal year, showing the total number of returns, number reporting net income and no net income, net income or
deficit, net loss for prior year, and income tax—Included in corporation tables in statistics of income for 1925—Continued

fcO
00

[Fiscal year terminating not earlier than July 1, 1926, nor later than June 30, 1927]
PART 1.—DISTRIBUTED BY INDUSTRIAL GROUPS—Continued
Corporations reporting net income
Industrial groups

Total
number

of returns Number
of returns

26

31

Transportation and other public utilities:
Rail transportation
Water transportation
Local transportation, cartage, and storage
Electric light and power, gas companies
All other transportation and public utilities, n. p. d.
Total transportation and other public utilities
Trade
Service—Professional, amusements, hotels, etc.Finance:
Banking and related business
Stockbrokers, real-estate and holding companies
Insurance
All otherfinance,n. p. d.1
Total finance
All other concerns
Inactive concerns
Grand total
_




Net income

Net loss for
prior year

Corporations reporting no net income

Number
Income tax of returns

Deficit
GO

15
66
433
83
35

13
62
417
82
34

$5,162,802
1, 557, 756
10, 216,727
2, 290, 284
3,102, 636

7,848
1,004

7,575
954

22, 330, 205
297,448,109
36,783,532

571
2,293
17
215

564
2,202
15
212

3,096 i

2,993

72|
18,957

1,168,347,264

$6,922
121, 747
148, 887
113,802
47, 811

$424, 040
170, 089
1,179,946*
281, 668
403,040

646, 680
2,458, 783
7, 908,177 i 35, 936,181
1,904,182
4, 355,305

24
273
50

84,230 '
3,632 ;

103

127,165
3,055

40,811,935 ,142,180,6

439,169
4, 745, 98°
596, 793
341,455
1,164, 943
5,466
7,113

430,427
2,084,414
2,458,462 ! 9,879,797
5,291 j
70,304
110,632 I 1,245,224

109,840,648 | 3,004,812 j 13,279,739
1,136,776 I
32,885 j

3i
19,764

17, 421, 087
81,825,229
565,249 ,
10,029,083

$24,019
177, 253
399, 922
28, 831
16, 655

1, 518, 977
296,853

807

26,052, 213

GO

o
O

3
o
o

PART 2.—DISTRIBUTED BY T H E MONTHS E N D I N G T H E FISCAL YEARS
EndingJuly, 1925
August, 1925
September, 1925..
October, 1925
November, 1925..
December, 1925__
January, 1926
February, 1926...
March, 1926
April, 1926
May, 1926
June, 1926
Grand total.

1,621
1,498
1,483
1,322
1,512

1,365
1,236
1,316
1,267
1,493

$42, 786,031 $2, 340, 509
88,130, 578 3, 799,461
75, 344, 771 3, 962, 586
110, 784,188 2, 963, 227
167, 902, 866 6, 711, 666

822,895
392,283
739,472
635,817
680,634

2,512
1,212
1,749
1,514
1,593
3,748

2,506
1,209
1,744
1,508
1,585
3,728

155,895,689
91, 616, 275
52,894,475
124, 761,672
60,066, 543
198,164,176

2, 771, 503
3, 574, 219
2,447,495
2, 569,092
3, 074, 302
6, 597,875

19,194, 251
10, f
1,427
868,478
221, 081
429, 654

19,764

18,957

40, 811, 935

142,180, 680

1,168,347,264

|
j
I
I

256
262
167
55
19

$4, 482, 477
3, 749,036
3,843, 358
2,914, 744
2, 994, 632

20

247,190
669,018
146, 688
702, 905
434, 532
5, 867,633
26,052,213

ui

i M a i n business n o t precisely d e n n e d .




Si
t—(

a

3
o

o

to

30

STATISTICS

OF INCOME

Corporation returns filed for fiscal year, showing the number of returns, net income
or deficit, net loss for prior years, and income tax—Included in corporation tables
for 1926
[Fiscal year terminating not earlier than July 1, 1926, nor later than June 30, 1927]
PART 3.—DISTRIBUTION BY SIZE OF NET INCOME AND NET DEFICIT

Distribution

Reporting net income:
Size of n e t income—
U n d e r $2,000
$2,000 t o $6,000
$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
Total reporting net income..
Reporting no net income:
Size of deficit—
U n d e r $25,000-.
$25,000 t o $100,000
$100,000 t o $500,000
$500,000 t o $1,000,000- $1,000,000 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
TotaJ reporting deficit-

Number
of
returns

2,186
6,070 I
3,626
3,830
1,926
1,377
949
342
148
132
19
20,605

Net income

$2,194,472
19, 231, 471
25, 816,980
63, 003, 649
68, 780, 848
95,983,602
145,188,176
120,876,102
101, 635, 499
251,133, 750
192,842,824

Net loss
for prior
years

$328, 482
1,950,146
3, 204,923
5, 700, 55]
5,151, 333
5,685,830
5, 868, 554
2, 488,190
2,876, 772
3, 356, 744

Income
tax

$7, 017
835, 652
2,159, 229
6, 739, 435
8, 543,155
12,126, 574
18, 730,116
15, 878, 783
13, 270, 797
33, 404, 339
25,901, 048

1, 086, 687,373 > 36, 611, 525
137, 596,145

2,476
263
75
1

12,348,023
12, 638, 436
15,414.047
790,730

2,815

41,191,236

Corporation returns filed for fiscal year, showing the number of returns, net income
or deficit, and net loss for prior years, and income tax—Included in corporation
tables in statistics of income for 1925
[Fiscal year terminating not earlier than July 1, 1925, nor later than June 30, 1926]
PART 3.—DISTRIBUTION BY SIZE OF NET INCOME AND NET DEFICIT

Distribution

Reporting net income:
Size of net income—
Under $2,000
$2,000 to $5,000
$5,000 to $10,000
$10,000 to $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
Total reporting net income..
Reporting no net income:
Size of deficit—
U n d e r $25,000
$25,000 t o $100,000
$100,000 t o $500,000
$500,000 t o $1,000,000.—
$1,000,000 t o $2,000,000..
$2,000,000 t o $3,000,000..
$3,000,000 t o $4,000,000..
$4,000,000 t o $5,000,000..
$5,000,000 a n d over
Total reporting deficit..




Number
of
returns

Net income

Net loss
for prior
years

Income
tax

5,735
3,527
3,886
2,023
1,426
1,001
347
163
143
17

$734,290
18,190,916
25,099,145
63, 795,491
72,802,838
100,412,037
151, 656, 889
120, 640,828
113,801,922
284, 647,285
216, 565, 623

$129, 532
1, 589, 760
2, 554, 709
5, 856,082
5,078, 314
4,048,334
5,300, 019
4, 729,023
2, 201,284
9, 324, 878

$3,007
787, 645
2,121, 702
6, 605, 893
8, 767,185
12, 466,920
19, 017, 755
15,074, 359
14,345, 547
35, 047,208
27, 943,459

18,957

1,168, 347,264

40,811,935

142,180, 680

645
105
48

3,869,270
5,040, 530
8, 798,996
5,096, 921
3,246,496

807

26,052,213

31

STATISTICS OF INCOME

HISTORICAL SUMMARIES
SUMMARY OF INCOME AND TAX, BY YEARS (INDIVIDUAL RETURNS)

A resume of the number of income tax returns filed, the net income,
and tax reported, for each of the years since the inception of the
present period of income taxation follows herewith. An outline of
important changes in the revenue acts affecting the comparability of
statistical data from income tax returns of individuals is shown on
pages 37-43.
Individual returns, calendar years 1913 to 1926, showing number of returns and net
income l
N u m b e r of returns !
Per cent of total

Year
Total

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
4,138, 092

1913
1914
1915
1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926

Taxable

Nontaxable

Taxable

Net income 1

Nontaxable
2 $3,900,000,000
4,000, 000,000

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
2, 470, 990

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
1, 667,102

83
79
76
54
54
55
61
60
60

17
22
23
21
24
46
46
45
39
40
40

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
21,960, 000,000

1 Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
individuals are summarized on pp. 37-43.
2
Estimated on the basis of the number of returns filed and the average net income in each class.

Income and profits taxes in individual returns, calendar years 1918 to 1926
Tax i
Year
N o r m a l tax

2
1913 2
1914 2
1915
1916 -.
1917
1917 (partnership)
1918
1919
1920
1921__
1922
1923
1924 . . ...
1925
1926 .

$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
3
283, 790, 966
4
227,157, 265
4
191, 789, 980
200, 599, 384

Surtax

W a r excess- Tax on capital
profits tax net gain 12H
per cent

$15, 525,497
24,486, 669
43, 947,818
121, 946,136
433, 345, 732 $101,249,781
103,887,984 L.
651,289,027
801, 525, 303
596, 803, 767
411, 327, 684
474, 581, 111
$31, 066, 357
29,186, 624
348,688,543 j
48, 603, 064
437,540,797
117. 570.971
432, 853,170
112. 509. 705
448, 330, 446

Total tax

$28, 253, 535
41,046,162
67,943, 595
173, 386, 694
691,492,954
103, 887, 984
1,127, 721, 835
1,269, 630,104
1,075,053, 686
719,387,106
861,057, 308
661, 666,133
5
704, 265, 390
5
734, 555,183
732,470, 790

1
Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
individuals are summarized on pp. 37-43.
2
Annual Report of Commissioner of Internal Revenue for fiscal year ended June 30 immediately followil
ing the year shown above.




ided

32

STATISTICS OF INCOME

Number of individual returns, calendar years 1914- to 1926, by income classes '•
I n c o m e 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 a n d over...
Total..

1915

1914

Total

1917

1918

1920

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

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

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

1, 640, 758 1, 516,938
838, 707 1,496,878
560, 763
932, 336
270, 666
319, 356
112, 502
116, 569
30, 391
28,542
12, 439
9,996
3,302
2,358
2,347
1,514
559
382
315
178
141
67

1, 924, 872 2, 671, 950
1, 569, 741 2, 569, 316
1,180,488 1, 337,116
438, 851
455, 442
162, 485
171, 830
37, 477
38, 548
13, 320
12,093
2,983
2,191
1, 864
1,083
425
239
189
123
33
65

357, 515

336, 652 2 429,401

3, 472, 890 4,425,114

5, 332, 760 7, 259, 944

1922

I n c o m e classes

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

1916

401,849
2, 440, 544
2, 222, 031
1,072,146
353, 247
132,344
8,717
1,367
739
162
63
21
..I 6, 662,176

1923

1925

1924

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

6,787,481

7,698,321 I 7,369,788

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

1926

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

119, 513
1,045, 519
837, 792
1, 240, 400
560, 549
246, 730
57, 487
20, 520
4,724
3,267
892
468
231

4,171,051 !

4,138,092

* Changes in t h e revenue acts affecting t h e comparability of statistical d a t a from income tax r e t u r n s of
individuals are summarized on p p . 37-43.
2
This total is exclusive of 7,635 returns of married women m a d e separate from r e t u r n s of h u s b a n d s . I n
1916 the net income on returns filed separately b y husband and wife is combined a n d t h e total appears as
one return. I n all other years the returns of married women filed separately are included in their i n d i v i d u a l
income classes independently of the h u s b a n d ' s income.
N O T E . — T h e returns for 1913 are omitted, as they pertain only to t h e last 10 m o n t h s of t h a t year.

Individual returns, net income reported for calendar years 1916 to 1926, by income
classes 1
Net income
Income classes
1916

$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..

$624, 669,015
1,037, 247,977
015,786
1, 235,
822, 661,658
722, 795,474
357, 355,318
505, 859,406
271, 938,01
256, 771, 325
464, 263, 644

1918

1919

1920

2 $2,461,137,000 $2, 232, 354, 577 $2, 829,113,151 $4,050, 066, 618
2,064,977, 328 3,626, 824,833 3,807, 286, 365 6,184, 543, 368
2,115,864,601 3, 535, 219, 007 4, 513, 264, 030 5, 039, 607, 239
1,827, 508,088 2,145, 690, 016 2,954,137, 253 3, 068, 330, 963
1,687,165, 619 1, 736, 548, 050 2,412, 275, 757 2, 547, 904,786
1, 042, 320,083
978,042, 710 1, 277,364, 635 1, 307, 785,113
84fi, 894,335
679, 720, 737
896, 497, 209
810, 386, 333
284,106, 740
358, 392, 9231
400, 492, 040
265, 511, 505
474, 651, 960
305, 024,817
371,148, 536
215,138,673
209, 904, 969
144, 545,428
159, 070, 948
89, 313, 552
214, 631, 270
119, 075, 548
128, 290, 396
79,962, 894
137,486,892
152, 650, 245
306,835,914
77,078,139

6,298, 577, 620 13,652, 383, 207 15,924, 639,355 19,859, 491, 448! 23, 735, 629,183

1
Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
individuals are summarized on pp. 37-43.
2
Estimated on basis of the number of returnsfiledand the average net income.




33

STATISTICS OF INCOME

Individual returns, net income reported for calendar years 1916 to 1926, by income
classes—Continued
Net income
Income classes
1921
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

1923

1924

1925

1926

$213, 849, 934! $247, 564,383 $252, 513,019 $235, 451, 546 $58, 305,
538 $67, 237, 548
3, 620, 761, 768;3, G30,570,922 3, 693,641,547 3,564, 474, 084 1, 774,601, 1, 747,917,122
508
5,325,931, 265;5,153, 497,468 6,073. 443, 625 5, 277, 147,446 2,047,969, 883 2, 042,903,198
4, 054,891, 244S4, 500,557, 809 6,469! 194, 94516, 827, 924,126 5, 236, 003, 4, 872, 788, 835
283 i,
237:2,
!2, 378,759, 237: 641,904, 702 2, 653,026,193|2, 991, 187,90513,463,852, 012 3, 838, 953, 366
1,958,156, 206' 2, 255,
079,115|2,855, 396,811,3,544,898, 31r9 3,( 1,622,482
871, 780 2, 538,
979, 629,305|l,208, 273, 932 1, 350, 680, 468; 1,599, 848,36312,032,239, 284 1, 954, 653, 219
.
;
582, 230,218j 805, 854 833, 898,23711,066, 783,643(1,418,948, 285 1'
223,
,389,339,134
163, 520,999! 260, 553 280, 656,213 377, 644,950 572, 859,982 570,189,915
203,
145,948, 047] 266,
814,381 260, 584,012 374, 609, 3741 655,300, 21
661,411, 549
61,342, 550 116,672,075i 124, 569,194! '~' 248, 552 339, 773,657 340, 214,162
42, 780,426 107,670, 678 95, 107, 209!
462,179 327, 367,523 317,881, 202
49,411, 329 141,386, 9931 152, 071,881
974, 475 422, 456,852 494,393,917

19,577,212,528 21,336,212,53024,777,465,658 25,656,153,454 21,894,576,403 21,958,505,649

Individual returns, tax reported for calendar years 1916 to 1926, by income classes1
Tax
Income classes
1916
$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

1917

1918

$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

$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

1,127,721,835

1,269,630,104

1,075,053,686

$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

173,386, 694

1920

1919

Tax
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
1

1922

1923

1924

1925

$68, 557
$173, 678
$246, 636
$316,602
$145, 629
1, 704, 087
29,160, 654 27,081,089
18, 252, 646 10,432, 394
3,809,422
20, 712, 373 20, 729, 737 16, 605, 972 10, 207, 284
42, 743, 604 47, 533, 306 46, 048,427 26, 865, 387 8, 326, 214
68,871,422 70, 387,912 54, 074, 735 28, 827, 944 19,149,177
126, 886, 410 123, 575, 960 103,109,350 78, 068, 669 74,171, 952
112,909,840 125, 697, 249 103, 600, 750 109, 359, 811 120, 688, 692
115, 711, 635 144, 092, 555 108. 878, 597 136,636, 004 147,842, 780
52, 330, 056 71, 337, 246 55, 719, 390 75, 677, 735 79,471, 792
61,495,988 98, 810,408 62,104, 203 92, 480, 898 103, 058, 819
31,859, 630 43.488, 227 31, 668, 552 45, 771,131 55, 721,982
25,112, 090 38', 559, 344 25,498,434 42, 585, 301 53, 674,188
31,419, 726 49, 517, 639 35, 788,475 47, 207, 203 66,867, 521
719, 387,106

861, 057, 308 661,666,133 1 704,265,390

1926
$55, 538
1, 761, 233
4, 216, 702
7, 245, 433
20, 272,195
72,464, 803
112, 796, 680
140,946,589
77,900,137
103,997,156
55, 255, 627
53, 665, 366
81,893, 331

734,555,183 732,470, 790

Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
individuals are summarized on pp. 37-43.




34

STATISTICS OF INCOME

Individual returns, average amount of tax and average rate per individual, calendar
years 1916 to 1926, by income classes !

Income classes

Average
tax
per return

Average
rate
of tax
(per
cent)

1919

1918

1917

1916

Average
rate
of tax
(per
cent)

Average
tax
per return

Average
rate
of tax
(per
cent)

Average
tax
per return

Average
tax
per return

Average
rate
of tax
(per
cent)

$1,000 t o $2,000
$2,000 t o $3,000
$3,000 t o $5,000
$5,000 t o $10,000
$10,000 t o $25,000
$25,000 t o $50,000
$50,000 t o $100,000
$100,000 t o $150,000.._.
$150,000 t o $300,000..__
$300,000 t o $500,000
$500,000 t o $1,000,000...
$1,000,000 a n d over

$4 94
4L85
143. 88
488. 86
1, 559. 37
4, 283. 96
9, 851.16
25,142. 03
55, 590.19
249,938. 62

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

$9.90
10.85
32.60
162. 80
717. 27
2, 520. 26
6,835. 56
16,888. 62
36,948. 51
89, 852. 59
188,410.12
776, 063. 82

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

$17. 46
23.66
88.95
291. 39
1,222. 01
4,533.12
14, 748. 76
40, 576. 79
89, 871. 89
207, 237. 82
392, 326. 67
1, 326, 645. 51

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

$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

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

General average.

396. 60

2.75

199.11

5.06

254. 85

7. 08

238. 08

6.39

Income classes

Average
tax
per return

Average
rate
of tax
(per
cent)

Average
tax
per return

1923

1922

1921

1920

Average
rate
of tax
(per
cent)

Average
rate
of tax
(per
cent)

Average
tax
per return

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

U n d e r $1,000
$1,000 t o $2,000
$2,000 t o $3,000
$3,000 t o $5,000
$5,000 t o $10,000
$10,000 t o $25,000
$25,000 t o $50,000
$50,000 t o $100,000
$100,000 t o $ 1 5 0 , 0 0 0 . . . .
$150,000 t o $ 3 0 0 , 0 0 0 . . . .
$300,000 t o $ 5 0 0 , 0 0 0 . . . .
$500,000 t o $1,000,000...
$1,000,000 a n d over

$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

$0.61
10.96
9.73
39.94
179. 85
816. 60
3,542.96
12,007. 71
32,859.16
74,686. 63
140,738. 60
239,499. 03
739,069. 24

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

$0.86
7.23
6.72
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

General average.

148. 08j

4. 53

107. 98

3.67

126.86

4.04

85.95

2.67

1924
Income classes

Average
tax
per return

1925
Average
rate

tax

1926

S2
nftaY

^
I

tax

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

_

General average..

$0.42
4.32
4.83
14.92
65.92
408.27
2,323.79
i_ .
8,639.10
24,690.94
_
49,296.85
_
100,155.65
I 175, 972. 32
_ J 629,429.37
95.56

6.84:
12. 81|
20. 04;
24. 69
26.73
26.87
30.27

$0.70
1.
4.52
6.27
38.021
313. 26
2, 020. 85
7, 054. 24
16, 699. 26
31, 976. 05
62,468.59!
112,054.671
323,031. 50^

2.74

176.11

0.061
.29
.19
.39,
.96
2.73J

0.12
.10
.19
.16!
.55!

$0.46
1.
5.03
5.84
36.16
2.09s
293. 70
5.94!
1,962.12
10. 42|
6,868.74
16,490. 26
13. 87|
15. 73!
31, 832. 61
16.40!
61,945. 77
16. 39| 114, 669. 58
15. 831 354, 516. 58
3.35

177.00

Average
rate
of tax
(per cent)
#

0.08
.10
.21
.15
.52
1.98
5.77
10.14
13.66
15.72
16.24
16.88
16.56
3.33

i Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
individuals are summarized on pp. 37-43.




Individual returns, total income distributed, by main sources, for calendar years 1916 to 1926l
Income
1918

1916

Distribution

Amount

Per
cent

Amount

Per
cent

Amount

Wages and salaries
$1,851, 276, 776
$3,648,437,902 30.21 $8,267,391,550
Business
:
2, 637, 474, 520 31.59 2,865,412,746 23.73 3,124, 355,1961
2
6. 42 1, 214,914,422|
Partnerships
775,086, C
()
Profits from sale of real estate, stocks, bonds, etc.,
other than profits reported as "capital net
gain"
318,170, 617 2. 63
291,185, 704
Capital net gain from sale of assets held more
than 2 years
!
Total
i 4,488,751,296 53.76 7, 607,107, 930 62. c 12,897,846,872
Rents and royalties
643, 802, 657 7.71
Interest and investment income
701, 084,156
Interest on Government obligations not wholly
exempt from tax
__l
(5)
Dividends
j 2,136,468,625 25. 59
379, 795, 2491 4.55
Fiduciary.
Total

684, 343, 399 5.67
936,715,456 7.76
()

2, 848, 842,499 23.58
(6)

i 3,861,150,687) 46.24) 4,469,901,354 37.01

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

1919

Per
cent

Amount

1921

1920
Per
cent

Amount

! Per
i cent

Amount

Per
cent

46. 59 $10, 755, 692, 651 47. 94 $15, 270, 373, 354 57. 22 $13, 813,169,165! 59.21
17.61 3, 877, 550, 454 17.28 3, 205, 555, 387 12. 011 2, 366, 318, 610| 10. 14
6.85 1, 831,430, 243 8.16 1, 701, 229, 432 6. 37| 1, 341,186, 308] 5. 75
1.64

1, 020, 542, 719' 3. 82|

9, 364, 287

462, 858, 673!

72.69! 17,464,037,635 77.83; 21,197,700,892 79.42 17, 983, 532, 756) 77. 08
5.50|
7.91;

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

4.54;
6.41!

!
63,377,222
. 28 i
()
i
2, 468, 749, 244 13. 901 2,453,6 774,825 10.94!
()
6
()
|
4,847,914, 601J 27. 31; 4,973,648,190 22.17;

1,047,423,738;
1,647,749,$

3.92
6.17

61, 549, 572
. 24
, ,
735845795; 1025
2,735,845,795; 10.25
6
()
L
5, 492, 568,961 20.58

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

5. 05
7.05

46, 994, 406

.20

2,476,952,3991 10.62
(•)
|
5, 345, 249,176! 22. 92

Total income
j 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 23,328, 781,932; 100. 00
General deductions:
j
j
885, 763,077 7.33 1, 821,122,118 10. 261 2, 578,194, 377 11.49j 2,954,640,670
Miscellaneous
; 2, 051, 324, 363i 24.57
3,751,569,404 16.08
Loss from sale of real estate, stocks and j
bonds, other than loss from sale of assets !
|
held more than two years
L_- 7
I---.
Contributions.._
_
()
L_Total deducti ons

I 2,051,324,3631 24.57

N e t income

8

885,763,077

7.33

2,578,194,377] 11.49!

2,954,640,670] 11.07

3
o

o

3, 751, 569,404

6, 298, 577, 620| 75.43 '11,191,246,207 92. 67 915,924,639, 355 89. 74: 919,859,491, 448i 88. 51] 9 23,735,629,183; 88.93 919,577,212,528 83.92

1
Changes in the revenue acts affecting the comparability of statistical data from
income tax returns of individuals are summarized on pp. 37-43.
2
Partnerships included in "Business" in 1916.
3
Profits from sale of real estate, etc., included in "Business" in 1916.
4
Capital net gain effective 1922.
5 Interest on Government obligations, 1916 to 1918, inclusive, included in "Interest
and investment income."




1,821,122,118| 10.26|

H-I

6
Fiduciary included in "Interest and investment income," 1917 to 1920, inclusive'
1921 included in "Partnerships."
7
Contributions 1916, 1918 to 1921 inclusive, reported in "General deductions;" 1917
not reported.
8
Compiled from returns reporting net incomes of $3,000 and over.
9
Compiled from returns reporting net incomes of $1,000 and over.

CO
Cn

Individual returns, total income distributed, by main sources, for calendar years 1916 to

1926—Continued

CO
O

Income
Distribution

Amount
Wages and salaries
-Business
—
Partnerships...
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 more than 2 years
Total _
Rents and royalties
Interest and investment income
Interest on Government obligations not wholly exempt from tax
Dividends
Fiduciary...

Total
Total income..
General deductions:
Miscellaneous
Loss from sale of real estate, stocks and bonds, other than loss
from sale of assets held more than two years
Contributions
Total deductions..
Net in come
9

Per
cent

Amount

1925

1924

Per
cent

Amount

Per
cent

Amount

1926

Per
cent

Amount

Per
cent

$13,693,992, 791 55. 06 $14,195,355, 961 48. 54 $13, 617, 662, 626 46. 04 $9, 742,159, 865 38. 55 $9, 994, 314, 530 39.27
),
2, 839,771,144 11.42 4,722,766,099 16.15 4,755,483,091 16."" 3, 688, 804,463 14.59 3, 572, 895, 708 14.04
'"
1, 427,127, 347 5.74
6.12 1, 827,025, 490 7.23 1, 732, 581, 033 6.81
1, 676, 408, 680 5. 73 1, 810, 013, 740
742,103, 997
249, 247, 583

2.98
1.00

863,106, 709
305, 393, 768

2.95
1.04

1,124, 565, €
3.80
389,148,4341 1.32

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

7.89J 1,465,625,374
3.72
912, 917, 534

21,763,031,217 74.41 21,696,873,549! 73.36 18,190,218,658 71. 98 17, 678, 334,179 69.47

18, 952,242, 862
1,224, 928, 998 4.92
1, 738, 600, 915 6.99
.14
33, 988, 634
2, 664, 219, 081 10.71
257, 927, 864 1.04

1,814,126,275! 6.20
2,177,771,0241 7.45
43, 710,945 j
.15
3,119,828,710 10.66
329,124,466| 1.13

2,009, 716, 478 6. 79! 1,471, 332, 463 5.82| 1,450,759,713 5.70
2, 281, 703, 361 7. 711 1,814, 402, 206 7.18! 1, 936, 604, 432 7.61
29,645, 332
.10:
25, 651,179
. 10
36, 781, 773
.15
3,250,913,954 10.99 3,464,624,648 13.71 4,011,590,274 15.76
310,143, 901 1.05
305, 805, 537 1. 21
333, 365, 460 1.31

5,919,665,492 23.80

7,484,561,420 25.1

7,882,123,026 26.64

o
w

o

7,081,816,033 28.02 7,769,101,652! 30.53

^

24, 871,908,354 100.00 29, 247, 592, 637 100.00 29, 578, 996, 575 100. 00 25, 272, 034, 69l!l00. 00 25, 447,435, 831* 100. 00
i.ool

O

3, 935, 329, 849 13.45

3,110,477, 655
1.71

534, 797,130

1. 83

3, 535,695, 824 14.22

425, 218,169

4,470,126,979

15.28

19,674,954; 11.46
533,168,167j

1. £

3,922,843,1211 13.26

2, 935, 868, 044; 11.62 2,826,509,251 11.11
441, 590, 244

1.74

178, 215,623
484,205,308

.70
1.90

3,377,458,288! 13.36 3,488,930,182 13.71

21,336, 212, 530 85.78 24,777,465,658 84. 72 • 25, 656,153, 454 86.74 "21,894, 576,403 86. 64J1021,958,505,649 86.2

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




1923

1922

i° Compiled from returns reporting net incomes of $1,500 and over.

d
o

tel

STATISTICS OF INCOME

37

In the study of the foregoing table it should be observed that in
all years, excepting 1916, the income figures are composed of net gain
items. 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 1926, inclusive, showing net income and tax,
as well as the average net income and average tax per return, is
exhibited in Table 10, pages 168-178.
CHANGES IN TAX LAWS AFFECTING THE COMPARABILITY
OF STATISTICAL DATA FROM INCOME TAX RETURNS OF
INDIVIDUALS

The following tables, A, B, and C, show for citizens and residents
of the United States the minimum income for which income tax
returns are required, the personal exemption, credits for dependents,
and tax rates under the revenue acts of 1913 to 1926, inclusive.
A. Individuals required to file returns, personal exemption,
credit for dependents, and normal tax rates under the
revenue acts, 1913 to 1926, inclusive.
B. Surtax rates under the revenue acts, 1913 to 1926, inclusive.
C. Supplemental income taxes and tax credits under the revenue acts of 1917 to 1926, inclusive.




38

STATISTICS OF INCOME

A.—Individuals required to file returns, personal exemption, credit for dependents,
and normal tax rates under the revenue acts 1913—1926, inclusive
Individuals required to file
returns

AppliReve- cable to
nue incomes
act
for the
years

1913
1916
1917

Single, or mar- I Personal exemption and
ried and not j credit for dependents
living with
husband or
wife

Married and
living with
husband or
wife 1

Married Single
and
S Gross living married
i income with I and
Credit
!regard- hus- ! not
for
Net 5 less of
j less of band living
each
income amount income iamountj
dependof net
I of net or wife i with
ent 5
ta
income
«Hb«£ofi 4 b^nd
family i or wife

1913-15.. $3,000
1916
! 3,000
1917
2,000

$4,000 $3,000
4,000 I 3,000
2,000 I 1,000

$3, 000
3,000
1,000

2,000

1,000

1918 11919-20..

2,000

1924
1926

Normal
tax

Amount

I Rate
I per
I cent

Gross •
income I

(1918

1921

Net income subject
to normal tax 2

None.
None.
200

2,000

1,000

200

1,000

2,000

1,000

200

$5, 000 ' 2, 500

1,000

400

1921-23«

2,000

$5,000

1,000

1924

2,500

5,000

1,000

5,000

2,500

1,000

400

1925-27..

3,500

5,000

1,50

5,000

3,500 , 1,500

400

i
1
2

All...
I
All...
..!
/First $2,000
|
\Balance over $2,000-..!
f First $4,000._
..!
J Balance over $4,000... i
IFirst $4,000
j
(Balance over $4,000. __!
/First $4,000
!
(.Balance over $4,000.. _ I
(First $4,000
!
\Second $4,000
[Balance over $8,000. _.
(First $4,000
|
•{Second $4,000....
|
j [Balance over $8,000. _.!

1
2
2
4
6
12
4
8
4
8
2
4
6
I1/
3
5

Husband and wife each to file a return unless combined income is included in joint return.
Net income after deducting personal exemption, credit for dependents, dividends on stock of domestic corporations, and interest not wholly tax-exempt on U. S. obligations issued after Sept. 1, 1927.
3 Net income means "statutory" net income, i. e., the excess of gross income over the deductions as
denned in the various revenue acts. Net income has been adjusted from time to time as follows:
(a) Amortization of buildings, machinery, equipment or other facilities constructed or acquired on or
after Apr. 6, 1917, for the production of articles contributing to the prosecution of the war, are in eluded to a reasonable amount in business deductions for 1918, 1919, 1920, and 1921.
(b) Contributions to charitable and scientific organizations, etc., not exceeding 15 per cent of the net
income before deducting the contributions, are deducted for 1917 and subsequent years. For unlimited deduction of contributions see sec. 214, revenue act of 1924.
(c) Losses sustained in transactions entered into for profit but not connected with business or trade art
not deductible for 1913 to 1915, inclusive. For 1916 and 1917, such losses are deductible to the extene
of the aggregate income from such transactions; for 1918 and subsequent years, such losses are
wholly deductible, excepting that for 1924 and subsequent years the loss, if incurred through ther
sale of capital assets held for more than 2 years, is deductible from total tax, to the extent of 12'H P e
cent of the loss. (See Table "(/.")
(d) Net loss for prior year. The revenue act of 1918 provides, in the case of a net loss for any taxable
year beginning after Oct. 31, 1918, and ending prior to Jan. 1, 1920, for the deduction of such loss
from net income of the preceding year, a redetermiuation 0/ taxes for the preceding year being made,
if the net loss exceeds the net income for the preceding year the amount of such excess is to be deducted from the net income of the succeeding taxable year. For 1921 and subsequent years the
revenue acts provide for net lors in any year beginning after Dec. 31,1920, to be deducted from the
net income of the succeeding taxable year and if such net loss exceeds the net income for the succeeding year, the amount of such excess is to be allowed in the next succeeding year.
4
No provision for head of family in revenue act of 1913.
5
Under 18 years of age or incapable of self-support because mentally or physically defective.
6
Tax for 1923 reduced 25 per cent by credit or refund under the revenue act of 1924,
7
For net incomes of $5,000 and over, personal exemption is $2,000.




B.—Surtax rates under the revenue acts 1913-1926, inclusive
Revenue act of 1913, applicable to incomes for 1913-14 and 1915

Amount of net income

$20,000 to $50,000...
$50,000 to $75,000...
$75,000 to $100,000..
$100,000 to $250,000.
$250,000 to $500,000.
Over $500,000




Revenue act of 1916, applicable to incomes
for 1916

Amount of net income

1 i $300
2
800
3
1,550
4
7,550
5 20,050

$20,000 to $40,000
$40,000 to $60,000
$60,000 to $80,000
$80,000 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 $500,000
$500,000 to $1,000,000
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000
Over $2,000,000

Rate
per
cent

Total
surtax

600
1,200
2,000
4,500
7,500
11,000
15,000
33,000
83,000
138,000
198,000

Revenue act of 1917, applicable to incomes
for 1917

Amount of net income

$5,000 to $7,500
$7,500 to $10,000
$10,000 to $12,500
$12,500 to $15,000
$15,000 to $20,000
$20,000 to $40,000
$40,000 to $60,000
$60,000 to $80,000
$80,000 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 $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.
Over $2,000,000

Rate
per
cent

Total
surtax
$25
75
150
250
500
2,100
4,500
7,900
12, 300
25, 800
41, 300
59, 800
80, 800
172, 800
297, 800
435, 300
740,300
1, 050, 300

Revenue act of 1918, applicable to incomes
for 1918-19 and 1920, and revenue act of
1921, applicable to incomes for 1921

Amount of net income

$5,000 to $6,000. .
$6,000 to $8,000..
$8,000 to $10,000.
$10,000 to $12,000
$12,000 to $14,000
$14,000 to $16,000
$16,000 to $18,000
$18,000 to $20,000
$20,000 to $22,000
$22,000 to $24,000
$24,000 to $26,000
$26,000 to $28,000
$28,000 to $30,000.
$30,000 to $32,000.
$32,000 to $34,000.
$34,000 to $36,000
$36,000 to $38,000.
$38,000 to $40,000.
$40,000 to $42,000.
$42,000 to $44,000.
$44,000 to $46,000.
$46,000 to $48,000.
$48,000 to $50,000.
$50,000 to $52,000.
$52,000 to $54,000.
$54,000 to $56,000.
$56,000 to $58,000.
$58,000 to $60,000.
$60,000 to $62,000.
$62,000 to $64,000.
$64,000 to $66,000.
$66,000 to $68,000.
$68,000 to $70,000.
$70,000 to $72,000.
$72,000 to $74,000.
$74,000 to $76,000.
$76,000 to $78,000.
$78,000 to $80,000.
$80,000 to $82*000.

Rate , Total
per surtax
cent
1
2
3
4
5
6

$10
50
110
190
290
410

7
8

550
710

9
10
11
12
13
14
15
16
17
18

890

19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39

1, 090
1,310
1,550
1,810
2,090
2,390
2,710
3,050
3,410
3,790
4,190
4, 610
5,050
5, 510
5,990
6,490
7,010
7, 550
8,110
8,690
9,290
9,910
10, 550
11,210
11, 890
12, 590
13,310
14,050
14,810
15,590

E
S

g

a

W.

O
M

o
o
M

CO
CD

B.—Surtax rates under the revenue acts 1918-1926,
Revenue act of 1913, applicable to incomes for 1913-14 and 1915

Amount of net income

Total

! Revenue act of 1916, applicable to incomes
for 1916

Amount of net income

Rate
per

Total
surtax

inclusive—Continued

Revenue act of 1917, applicable to incomes
for 1917
Rate
per

Amount of net income

Total
surtax

Revenue act of 1918, applicable to incomes
for 1918-19 and 1920, and revenue act of
1921, applicable to incomes for 1921
! Rate
Amount of net income

per
cent

$82,000 to $84,000
$84,000 to $86,000....
$86,000 to $88,000
$88,000 to $90,000
$90,000 to $92,000
$92,000 to $94,000
$94,000 to $96,000
$96,000 to $98,000
$98,000 to $100,000_..
$100,000 to $150,000..
$150,000 to $200,000 _.
$200,000 to $300,000 __
$300,000 to $500,000..
$500,000 to $1,000,000.
Over $1,000,000
Revenue act of 1921, applicable to incomes for 1922 and 1923J

Amount of net income

$6,000 to $10,000
$10,000 to $12,000.
$12,000 to $14,000
$14,000 to $16,000
$16,000 to $18,000
$18,000 to $20,000
$20,000 to $22,000
$22,000 to $24,000
$24,000 to $26,000
$26,000 to $28,000
$28,000 to $30,000




Rate
per
cent

Total
surtax

Revenue act of 1924, applicable to incomes for 1924

Amount of net income

$40 $10,000 to $14,000.
80 $14,000 to $16,000.
140 $16,000 to $18,000.
220 $18,000 to $20,000.
320 $20,000 to $22,000.
440 i $22,000 to $24,000
600 I $24,000 to $26,000.
780 $26,000 to $28,000.
980 $28,000 to $30,000 .
1,200 i $30,000 to $34,000.
1, 440 I $34,000 to $36,000

Rate
per
cent

Total
surtax
$40
80
140
220
320
440
580
740
920
1,320
1,540

Total
surtax
$16,390
17,210
18,050
18, 910
19, 790
20, 690
21, 610
22, 550
23, 510
49,510
77,510
137, 510
263,510
583, 510

Revenue act of 1926, applicable to incomes for 1925 and
1926

Am M \ . of net income

$10,000 to $14,000.
$14,000 to $16,000
$16,000 to $18,000.
$18,000 to $20,000.
$20,000 to $22,000.
$22,000 to $24,000.
$24,000 to $28,000
$28,000 to $32,000.
$32,000 to $36,000.
$36,000 to $40,000
$40,000 to $44,000.

Rate
per
cent

Total
surtax
$40
80
140
220
320
440
720
1,040
1,400
1,800
2,240

I
•si

$30,000 to $32,000
$32,000 to $36,000.
.
$36,000 to $38,000
$38,000 to $40,000.
$40,000 to $42,000
$42,000 to $44,000
$44,000 to $46,000
_ ..
_
$46,000 to $48,000
$48,000 to $50,000
$50,000 to $52,000
$52,000 to $54,000
$54,000 to $56,000
$56,000 to $58,000
$58,000 to $60,000
$60,000 to $62,000
$62,000 to $64,000
$64,000 to $66,000
$66,000 to $68,000
$68,000 to $70,000
$70,000 to $72,000
$72,000 to $74,000
$74,000 to $76,000
$76,000 to $78,000
$78,000 to $80,000
..
$80,000 to $82,000
$82,000 to $84,000
$84,000 to $86,000
$86,000 to $88,000.
$88,000 to $90,000
$90,000 to $92,000.
$92,000 to $04,000
$94,000 to $96,000
$96,000 to $98,000_
$98,000 to $ 100,000
$100,000 to $150,000
$150,000 to $200,000
Over $200,000
1

$36,000 to $38,000
$38,000 to $42,000
$42,000to $44,000
$44,000 to $46,000.
$46,000 to $48,000
$48,000 to $50,000.

.
__.

$68,000 to
$70,000 to
$74,000 to
$76,000 to
$80,000 to
$82,000to
$84,000 to

-

$70,000
$74,000
$76,000
$80,000
$82,000
$84,000
$88,000-

18
19
20
21
22
23
24

I

25
26
27
28
29
30
31

$88,000 to $90,000
$90,000 to $92,000
$92,000 to $94,000
$94,000 to $96,000$96,000 to $100,000
$100,000 to $200,000
$200,000 to $300,000
$300|000to $500,000
Over $500,000

.

33
34
36
37
38
39
40

1,780
2,300
2, 580
2,880
3,200
3,540
3,900
4,660
5.060
5,900
6,340
6,800
7,280
7,780
8,820
9,360

10, 480
11,060
11, 660
12, 900
13, 540
14, 200
14 880
15 580
17 020
54 020
92 020
170, 020

$44,000 to $48,000.
$48,000 to $52,000.
$52,000 to $56,000 .
$56,000 to $60,000.
$60,000 to $64,000.
$64,000 to $70,000.
$70,000 to $80,000.
$80,000 to $100,000
Over $100,000- .
_

12
13
14
15
16
17
18
19
20

2,720
3,240
3,800
4,400
5,040
6,060
7,860
11, 660

o
CO

3
o

i

50

Tax for 1923 reduced to 25 per cent by credit or refund under the revenue act of 1924.




16
17

_

$50,000 to $52,000
$52,000 to $56,000
$56,000 to $58,000.
$58,000 to $62,000
$62,000 to $64,000$64,000 to $66,000
$66,000 to $68,000.

,

-

12
13
14
15

C.—Supplemental income taxes and tax credits under the revenue acts 1917-1926, inclusive

AppliRev- cable to
enue incomes
for the
act
years

1917

1917

Tax credit of 25 per cent of tax computed on earned
net income

Excess-profits tax

Income subject to
excess-profits tax

Salaries and income
from business having no invested
capital in excess
of $6,000.
Net i n c o m e from
business h a v i n g
invested capital:
Net income equal
to 15 per cent of
invested capital
less deduction.*
Net income in excess of 15 per
cent of invested
capital but not
in excess of 20
per cent of invested capital.
Net income in excess of 20 per
cent of invested
capital but not
in excess of 25
per cent of invested capital.
Net income in excess of 25 per
cent of invested
capital but not
in excess of 33
per cent of invested capital.
Net income in excess of 33 per
cent of invested
capital.




Rate
per
cent

Tax on capital net gain from Tax credit on capital net
sale of assets held more
loss from sale of assets
than 2 years
held more than 2 years

Amount of earned net
income subject to
tax for computation
of credit

Limit of credit

to
Tax credit for income and profits taxes paid
to foreign countries or United
States possessions i

8

20

o
25

35

45

60

2
O

Amount paid or
accrued.
Same as 1918 act.
Do.

1918 1918-1920
1921

1921
1922-23 a

1924

1924

CO

o

f

1925-25

Taxpayer may elect to be
taxed at 12^ per cent on
capital net gain provided
that the total tax, including the tax on capital net
gain is not less than 12}4
per cent of the total net
income. (Loss in ordinary net income can not
be deducted from capital
net gain.)
Taxpayer may elect to be
taxed at 12^ per cent on
capital net gain if the tax
would be greater than 12>£
per cent by including
capital net gain in ordinary net income. (Loss
in ordinary net income
may be deducted from
capital net gain and the
balance taxed at 12^ per
cent.)
Same as 1924 act

Capital net loss may be reported apart from ordinary net income and a
tax credit of 12^ per cent
of the capital net loss
taken, if the tax thus produced is not less than the
tax would be if the capital
net loss were deducted
from ordinary net income.

All net income up to
$5,000 whether earned or not, and up to
$10,000 if earned.

Same as 1924 act.

All net income up to
$5,000 w h e t h e r
earned or not, and
u p t o $20,000 if
earned.

25 per cent of normal tax on
earned net income. (Can
not exceed 25 per cent of
normal tax on ordinary
net income.)

Do.

25 per cent of total tax on
earned net income. (Can
not exceed 25 per cent of
normal tax on ordinary
net income plus surtax on
earned net income.)

Do.

I

1
Beginning with 1921 the credit can not exceed the proportion of the total tax against which the credit is taken that the taxpayers' net income from sources without the
United States bears to the entire net income.
2
Deduction = $6,000 plus an amount equal to the same percentage of invested capital for taxable year as the average annual pre-war income was of pre-war invested capital (not
less than 7 per cent nor more than 9 per cent). If not established during at least 1 whole year of the pre-war period, 8 per cent. If, during the pre-war period the individual had a
deficit or a very small income from business, or if invested capital can not be determined, same per cent as that of representative businesses. (See sec 210, act of 1917.)
3 Taxes for 1923 reduced 25 per cent by credit or refund under the revenue act of 1924.




3
o

o

t4
CO

STATISTICS OF INCOME
SUMMARY OF CORPORATION INCOME AND TAX BY YEARS
C orporationreturns, calendar years 1909 to 1926, showing total number, number and
per cent reporting net income and no net income, and net income J
Number of returns
Percent of total
Year

Total

1909
1910
1911
1912
1913
1914
1915
1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926

_..
_

.

.

_

.

-.

,.

262, 490
270, 202
288,352
305, 336
316, 909
s 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
455, 320

Reporting
net
income

2 52,498
54, 040
2
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
258,134
2

Reporting
Reportno net
income Report- ing no
ing net net inincome come
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
197,186

20
20
19
20
GO
58
52
61
66
64
65
59
48
56
CO

57
59
57

80
80
81
80
40
42
48
39
34
36
35
41
52
44
42
43
41
43

Net income 1

$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
9, 673,000, 000

1
Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
corporations are summarized on pp. 47-49. Fiscal year returns are included.
2
Returns showing net income in excess of $5,000 exemption.
3
1915 contains approximately 30,000 returns showing no net income which properly belong and should
be included in 1914. (See Annual Report, Commissioner of Internal Revenue, 1916, p. 26.)

Income and profits taxes in corporation returns, calendar years 1913 to 1926 l
Taxi

Year
Income tax

1913 2.
1914 2.

1915 2.
1916.-.
1917-1918-1919--.
1920..
1921...
1922._
1923-1924._
1925__.
1926 _..

3 $43,127, 740
39,144,532
56, 993, 657
171, 805,150
503, 698, 029
653,198, 483
743, 535, 888
636, 508, 292
366,443, 621
775, 310,154
937,106, 79"
881, 549, 546
1,170, 331, 206
1,229, 797, 243

War-profits
and excessprofits tax

$1, 638, 747, 740
2,505,565,939 I
1,431,805,690
988,726,351 !
335,131,811 |
4
8,466,114 I

Total tax

3 $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
1,229, 797,243

1
Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
corporations are summarized on pp. 47-49. Fiscal year returns are included.
2
Annual Report of Commissioner of Internal Revenue for fiscal year ended June 30 immediately following the year shown above.
3
Includes excise tax, $10,071,077, act of Aug. 5, 1909.
4
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.




45

STATISTICS OF INCOME

Corporation returns—Distribution of number of returns, net income, and deficit b\
size of net income and deficit for all corporations for years 1918 to 1926, inclusive1
1919

1918

Distribution

Number
of
returns

Returns showing net income:
Size of net 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

49, 3929, 780
37,053
7,224
5,383
2,054
1,171
846
180

Total
for
returns
showing net income

202,061

Amount

Number
of
returns

Amount

1920

Number
of
returns

Amount

75,905
46,868
27, 615
35, 994

800,570,917
507, 215,825
838, 508, 564
713, 779, 767
815,090, 903
1, 701,416, 343
2, 554, 269,070

$65,835,628
151, 338, 556
194, 776,140
786, 538, 508

7,092
5,497
2,124
1,142
836

$55,281,461
162,073,156
213,305,243

496, 550,045
851, 989,198
737, 217,126
788, 372,009
" \ 705,255
2,203, 332, 348

8,361,511,249 ! 209,634 $9,411,418,458 | 203,233

7, 902, 654,813

Returns showing no net income (deficit):
Size of deficit—
Under $25,000
$25,000 to $100,000
$100,000 to $500,000
$500,000 to $1,000,000....
$1,000,000 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
for
returns
showing deficit
Grand total—net income less deficit

Returns showing net income:
Size of net income—
Under $2,000
$2,000 to $5,000
$5,000 to $10,000
j
$10,000 to $25,000
$25,000 to $50,000
$50,000 to $100,000
I
$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
Total
for
returns
showing net income
Returns showing no net income (deficit):
Size of deficit—
Under $25,000...
$25,000 to $100,000
$100,000 to $500,000
$500,000 to $1,000,000.....
$1,000,000 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
for
returns
showing deficit
Grand total—net income less deficit

19,772,361 | 110,564

995, 546, 241

317, 579

7,671,738,888 | 320,198

8,415,872,217

1921

Distribution

115, 518

142,362 | 2,029,423,744

1922

Number
of
returns

Amount

Number
of
returns

Amount

$61,895, 581
124,049, 405
142,168,065
547,473, 491
320, 442,399
478, 376,439
391, 713,873
380, 316,893
918,041, 802
971, 569,865

92,259
43, 502
24, 787
35,811
7,312
5,114
1,889
1,016
725
120

$86, 729, 211
137, 791,967
174, 308, 283
767,133,959 j
512,069, 921
791,272,098
658,842, 334
708,997,233
1,444, 773, 281
1,681,892,856

171,239 | 4,336,047,813

212,535

.,963,811,143

75, 451
40, 402
20,134
25, 327
4,595
3,108
1.136
555
461
70

185,158
356, 397 ,

3,878,219,134 j 170, 348
457,828, 679

382, 883

345, 595

5, 873, 231,069
1923

Number
of
return
99, 240
48,269
27, 602
39,764
8,258
5,942
2,149
1,089
858
168

Amount

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

233,339 j 8,321,529.134

2,193, 776, 356 | 165, 594

2, 013, 554,987

4,770, 034, 787

6, 307, 974,147

398, 933

i Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
corporations are summarized on p p . 47-49. Fiscal year returns are included.




46

STATISTICS OF INCOME

Corporation returns—Distribution of number of returns, net income, and deficit by
size of net income and deficit for all corporations for years 1918 to 1926, inclusive—

Continued

1924
Distribution

i Number
I of
! returns

Amount

1925
Number
of
returns

Amount

Returns showing net income:
Size of net income—
$92, 757,850 108,447
Under $2,000
105,135
$96,859, 748
$2,000 to $5,000
154,696,040 51,334
162,780,292
49,050
207,812,825
192,682,420 29, 067
$5,000 to $10,000
26,090
477,066,018
$10,000 to $25,000
' 29,533
} 39,411 858,279,429 13,965 498,304,439
$25,000 to $50,000
646,218, 517
546,492,107
$50,000 to $100,000
f 7,857
9,249
966, 671,837
5,200
800,400,960
$100,000 to $250,000
6,270
765, 259, 354
1,793
620,791, 551
2,200
$250,000 to $500,000
788,857,128
952
662, 504,898
1,156
$500,000 to $1,000,000....
739 1,447,837, 353
917 1,876, 242, 787
$1,000,000 to $5,000,000. .
162 2,210,209,684
196 3,097, 610,752
$5,000,000 and over
Total for returns
showing net income

236,389

1926
Number
of
returns

Amount

118, 092 $104,121, 718
160, 215, 419
50,918
201,434,466
28,363
424, 743, 533
26, 463
505, 981,193
15, 250
612,009,482
8,748
917,880, 867
5,966
749, 611,283
2,137
759,354,667
1,100
883 1, 769, 642, 841
214 3,468,407,420

7,586,652,292 252,334

258,134

165, 909
8,565
2,876
241
81
28
15
7
16

507,429,985 183, 538
401,080, 214 10, 630
486,586, 356
2,619
171,006,631
251
111, 694,991
94
67,150,838
28
55, 984, 630
12
6
31,018,188
8
130,676,262

622,156, 073
497, 909,273
520,867,843
178, 364, 712
124,482,493
66,305,016
41,221,059
26,887,189
90, 516, 644

Returns showing no net income (deficit):
Size of deficit—
Under $25,000
$25,000 to $100,000
$100,000 to $500,000
$500,000 to $1,000,000—.
$1,000,000 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

9,673,402,889

Total for returns
showing deficit

181,032

2,223,925,993

1,962, 628,095 197,186

2,168, 710, 302

Grand total—net income less deficit

417,421

5,362, 726,299

7,621,055,602 455,320

7, 504,692, 587




CHANGES I N : i A X LAWS AFFECTING THE COMPARABILITY OF STATISTICAL DATA FROM INCOME TAX RETURNS
OF CORPORATIONS
Corporation income and profits tax rates, exemptions, and credits under the revenue acts of 1909-1926, inclusive) {Applicable to domestic
corporations)
Income tax
Revenue act

,

Applicable to
incomes for
the years—

1909 (excisetax)___, 1909 to Feb. 28,
1913.
1913
Mar. 1, 1913, to
Dec. 31, 1915.
1916
1916
..
1917
1917

•

Exemption

Excess profits tax

Taxable income 2

Rate
per
cent

$5,000

All net income in excess of exemption _
All net income

1

None.
None.

do
Dividends out of earnings from Mar.
1, 1913, to Dec. 31, 1915.
Net income in excess of the sum o—
f
The excess profits tax for the current
year and
Dividends received out of earnings
from Mar. 1, 1913, to Dec. 31, 1915.
Net income in excess of the sum o—
f
The excess profits tax for the current
year and
Dividends received out of earnings
from Mar. 1, 1913, to Dec. 31, 1917.

2
1

Amount subject to tax

Rate
per
cent

1

None.

Credit

2

4

|

1
$3,000 plus an amount equal to the Net income equal to 15 per cent of insame percentage of invested capital 3 : vested capital less credit,
for the taxable year as the average ; Net income in excess of 15 per cent of
annual pre-war income was of pre- | invested capital but not in excess of
war invested capital (not less than 7 ; 20 per cent of invested capital,
nor more than 9 per cent).
Net income in excess of 20 per cent of
If not established during at least one
invested capital but not in excess of
whole year of the pre-war period, | 25 per cent of invested capital.
8 per cent.
j Net income in excess of 25 per cent of
If, during pre-war period, corporation
invested capital but not in excess of
had either no net income or a very j 33 per cent of invested capital.
small net income, or if invested capi- : Net income in excess of 33 per cent of
tal can not be determined, same per
invested capital,
cent as that of representative cor- !
porations. (See sec. 210, act 1917.) 1

20
25
35

o

45
60

1 All corporations are required to file returns regardless of amount of net income or loss, except those specifically exempt as m u t u a l , cooperative, fraternal, civic, charitable, scientific, etc., not operating for profit. F r o m Jan. 1, 1918, to Dec. 31, 1921, personal service corporations were treated as partnerships. Prior and subsequent to said dates, such corporations were taxed as other corporations.
2
Net income means " s t a t u t o r y " net income, i. e., the excess of gross income over deductions as defined in t h e various revenue acts. Net income has been adjusted from
time to time as follows:
(a) Amortization of buildings, machinery, equipment or other facilities constructed or acquired on or after Apr. 6, 1917, for the production of articles contributing to the prosecution of the war, are included to a reasonable amount in business deductions for 1918, 1919, 1920, and 1921.
(b) Dividends of domestic corporations were entirely tax exempt for 1918 and subsequent years.
(c) Net loss for prior year. T h e revenue act of 1918 provides, in the case of a net loss for any taxable year beginning after Oct. 31, 1918, and ending prior to Jan. 1, 1920, for the
deduction of such loss from the net income of the preceding year, a redetermination of taxes for the preceding year being made. If the net loss exceeds the net income for
the preceding year the amount of such excess is to be deducted from the net income of the succeeding taxable year. For 1921 and subsequent years the revenue acts provide
for net loss in a n y year beginning after Dec. 31, 1920, to be deducted from the net income of the succeeding taxable year a n d if such net loss exceeds the net income for the
succeeding year, the amount of such excess is to be allowed in the next succeeding year.
(d) For insurance companies see special provisions in the various revenue acts.
3
Invested capital within the meaning of the statute is the capital actually paid in to the corporation by t h e stockholders, including surplus and undivided profits (exclusive of
t h a t for the current year), stocks, bonds, and other obligations (other t h a n obligations of the United States) t h e dividends or interest from which are not included in computing net
income, and excluding inadmissible assets. (See art. 831 of Regulations 45.)




GO

3
o
O

Corporation income and profits tax rates, exemptions, and credits under the revenue acts of 1909-1926, inclusive.
corporations)—Continued
Income tax
Applicable to
incomes for
the years—

Revenue act

1918

1918

1921__
1924 _
1926

1918

1919 and 1920

1921
1922 and 1923
1924
1925
1926 and 1927---

Exemption

Rate
per
cent

Net income in e xcess of the sum o—
f
The exemption,
Excess profits ar d war profits taxes for
current year a nd
Interest on Uni ted States obligations
issued after Se pt. 1, 1917.
f
Net income in e xcess of the sum o—
The exemption,
Excess profits t? x for current year,
Excess profits arid war profits taxes on
income from Crovernment contracts,
and
Interest on Uni ted States obligations
issued after Se pt. 1, 1917.
Same as 1919 and 1920
Net income in e xcess of exemptic n

2,000

5 2,000
5 2,000
5 2,000 •
do
5 2,000 Same as 1924
s 2,000
do

Credit

Amount subject to tax

$3,000 p us 8 per cent of the invested
capita for the taxable year.

Revenue act

1909 (excisetax)... 1909 to F e b .
28, 1913.
Mar 1 1913
to Dec. 31,
1915.
1916
1916
1917
1917

Credit

1913




_

Rate
per
cent

1 income equal to 20 per cent of inSTet
vested capital less credit.
1 income in excess of 20 per cent of
sTet
invested capital.

30
65

12

1918
Same as

1 Tet income equal to 20 per cent of
s
invested capital less credit.
1 income in excess of 20 per cent of
vTet
invested capital.

20
40

10
10
1214
! 12V4

Same as 1919 and 1920

(6)

. . . do

3
o

8
13
8

o

13^
Tax on income from Government contracts

War profits tax
Applicable to
incomes for
the years—

Amount subject
to tax

OO

Excess-profits tax

Taxable income

$2,000

{Applicable to domestic

Rate per cent

Exemp- Amount subject to tax
tion

Rate per cent

Tax credit for income and profits
taxes paid to foreign countries or
United States
possessions

$3,000 plus either an amount Net income in 80—less amount of
equal to the average preexcess profits tax.
excess of war
war net income plus or
profits credit.
minus 10 per cent of the
increase or decrease of invested capital for the taxable year as compared with
average pre-war invested
capital, or
10 per cent of the invested
capital for the taxable year,
whichever is greater.*

Amount paid or accrued.

1918

1918

1918

1919 a n d 1920

$10,000

1921.

1921
1922 a n d 1923
1924
1925 . . . . !
1926
i

10,000

1924
1926

Amount in excess of Excess profits and war Same as 1918.
$10,000 derived from
profits tax rates of
Government con1918.
tracts made between
Apr. 6, 1917, and
Nov. 11, 1918.
Same as 1919 and 1920_. Same as 1919 and 1920._ Same as 1918 act.7
Do;
i
Do.7
Do.7

4
.^options) shall be the sum of $3,000 and
If corporation w.«M
i,l for the pre-war period of representative
an amount equal to the
)oranons; out sucn amount snail m no case oe jess tnan IU per cent oi tne invested capital oi tne taxpayer lor r.ne taxaoie year. v»ee sec. 311, act of 1918.)
5
Allowed domestic corporations with net income of $25,000 or less.
6
Same as 1919 and 1920.
7
Beginning with 1921 the credit can not exceed the proportion of the total tax against which the credit is taken that the taxpayer's net income from sources without the United
States bears to the entire net income.
8
Income of life insurance companies taxable at 12^ per cent.




a

O

3
o

o

O

50

STATISTICS OF INCOME
INCOME AND PROFITS TAXES PAID FOREIGN COUNTRIES OR
POSSESSIONS OF THE UNITED STATES

The amounts reported by individuals and corporations for income
and profits taxes paid foreign countries or possessions of the United
States are shown below. These amounts are tax credits and should
be deducted from the net tax shown in the various tables in this
report to arrive at the tax payable to the United States.
Income and profits taxes paid foreign countries, 1926
Individual returns
Corporation returns

$2, 622, 246
21, 653, 994

Income and profits taxes paid foreign countries, 1925
Individual returns
Corporation returns

$1, 987J 285
20, 139, 995
ESTATE-TAX RETURNS

The following tables are compiled from estate tax returns filed with
the bureau in the 12 months ending December 31, 1927, as distinguished from the number of estates of persons who died within the
period, the returns not being due until one year after the date of death.
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 defined by statute includes 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
$100,000 for individuals who died on or after February 26, 1926, the
date the revenue act of 1926 went into effect. Estate tax returns filed
under the revenue act of 1926 are allowed a tax credit not to exceed
80 per centum of the total Federal estate tax for estate, inheritance,
legacy, or succession tax made to any of the several States, Territories, or the District of Columbia. Under the previous revenue
acts the specific exemption was $50,000, and under the revenue act
of 1924 (effective June 2, 1924) the tax credit for estate, inheritance,
legacy, or succession taxes made to any of the several States, Territories, or District of Columbia was limited to 25 per centum of the
total Federal estate tax. Prior to the revenue act of 1924 this tax
credit was not allowed. For statistical purposes the returns are distributed into classes on the size of the net estate corresponding to
the successive brackets specified in the revenue act of 1926.
The tables are based on the data disclosed by the returns as filed
but not as determined upon investigation and audit. The tax shown
does not correspond with the actual receipts of taxes during the period
for the reason that 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.




STATISTICS OF INCOME

51

Table 1 is based upon returns of estates of reside at decedents distributed by size of net estate, showing number of returns, form of
property owned by the decedent at the time of death, and nature of
deductions entered in the returns under the provisions of the law,
net taxable estate, total tax, tax credit and net tax after deducting
tax credit.
Table 2 distributes the returns of estates of resident decedents by
States and Territories. It shows the total number of returns and
aggregate gross estate, net estate, deductions, total tax, tax credit,
and net tax after deducting tax credit, as well as the distribution by
estates subject to tax and those not subject to tax.
Table 2-A shows the same distribution as Table 2 for estates of
resident decedents whose date of death was after February 26, 1926.
(Taxed under revenue act of 1926.)
Table 2-B shows the same distribution as Table 2 for estates of
resident decedents whose date of death was after June 2, 1924, and
prior to February 26, 1926. (Taxed under revenue act of 1924.)
Table 2-C shows the same distribution as Table 2 for estates of
resident decedents whose date of death was prior to June 2, 1924.
(Taxed under revenue acts in force prior to the revenue act of 1924.)
Table 3 shows returns of estates of resident decedents distributed
by size of net estate, giving the number of returns, gross and net
estate, deductions, total tax, tax credit, and net tax after deducting
tax credit.
Table 4 shows the returns of estates 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, tax credit, and net tax after deducting taxcredit.




TABLE 1.—Estates of resident decedents—Form of property and nature of deductions, showing amounts, number of estates, and relative percentages, by size of net estate
[Returns filed from Jan. 1, 1927, to Dec. 31, 1927]
Size of net estate
No net taxable estate

Total

U n d e r $50,000

Number of returns.

Per

Distribution

2,163

$100,000 t o
$200,000

$200,000 t o
$400,000

$400,000 t o
$600,000

1,232

1,259

837

350

Gross estate
over $50,000

229

9,353

$50,000 t o
$100,000

2,690

Gross estate
under $50,000

Amount

Per !

Amount

Per

Per
cent

Amount

Per
cent

Per
cent

II

n
w
Form o property:
f
$573, 454, 305
Real estate
Investments in bonds and
stocksFederal G o v e r n m e n t
bonds—
46,154, 911
Wholly tax-exempt
Partially tax-exempt-.. 70, 762, 835
State and municipal bonds,
116,969,403
wholly tax-exempt
230, 897, 023
All other bonds

18. 23 $3,424, 392 38. 94| $87, 710,683 30. 61 $99, 067, 804 28. 30 $57, 607, 231 23. 59 $75, 232, 920 20. 66 $69, 503, 152 18. 48 $38, 269, 025 15. 33

2
o
1.47
2.25

11,155
230, 732

3.72
7.33

464, 784,172 14.77
Total bonds
Capital stock in corpora1,223,991,918 38.90
tion

. 41
2.13

1, 273, 857
9, 376, 63 r

.36
2.68

58, 834
406, 080;

.13! 1,160,440
2. 62| 6,100, 012
I
.67! 4,082,560
4.62[ 13,880,596

1. 42 5,188, 622
4.84 26,933,598

706,801

8.04J 25,223,

8.80 42,772,714 12.22

264, 207
504, 825

513, 495J
7.70 20, 590, 993|

978, 641 11.13i 58,317,029 20.36 85,286,980 24.36

. 52; 2, 868, 361
3.07| 11,088,807
|
1. 85j 8, 099,171
8.43| 34,349,354

. 79| 4, 850, 092
3.04J 10,262,015
I
2.22J 10,810,736
9.43; 31,066,230

1.29
2.73

2, 582, 573
6, 637,148

1.04
2.66

2.87 8, 813, 866
8.26 22, 740,187

3.53
9.11

873, 520] 13.87J 56,405,693 15.48| 56,989,073 15.15 40, 773, 774 16.34
I
238, 220 27. 53J120, 019, 545 32. 96Jl37, 036, 824; 36. 44 105, 470, 329 42. 26

Total bonds and stocks. J 1,688,776,0901 53.67 1, 685,442| 19.17 83,540,638 29.16128,059,694 36. 58 101, 111, 740 41. 40; 176,425, 238| 48.44; 194, 025, 897i 51. 59 146, 244,103 58.60
i,
Mortgages, notes, cash, etc
Insurance
Jointly owned and other miscellaneous property
Transfers made within 2 years prior
to date o death
f




O

357,271,0181 11.36 1, 473, 363 16.75 39, 939, 528 13.94 60,121,841 17.18 39, 932, 366 16.35! 51,497,736 14.14 46, 400, 097 12.34 29, 367,
15, 393,194
4.07
694, 020 7.
3.87 12,367,563, 3.29 5, 956,
5.37 14,246,597
382, 870 3.84J 14,08V
88, 948, 9231 2. 83
1,153, 669 13.10 23,057,561
9.09 22,
7.77 29, 390, 923! 7.82 16, 228,
8. 051 31,832,492
235, 300, 961 7. 48
233,612 9.10 28,289,958
2.92
324, 050 3.68 4, 299, 438
2.86 13,519,554! 3.60 5, 745,
1. 501 10, 226,145
92, 609, 795 2. 94
993,344 2.86! 10,419,491

709 11.76
510 2.39
012

6.50

282

2.30

o

Power of appointment of general j
power of deed made in contem- j
plation of death
j 21,426,691
Property from an estate taxed within 5 years; value at date of death
88,501,782
of present decedent
T o t a l gross estate

Nature of deduction:
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

630, 916
2.81!

41,2161

.47; 31,936,700 11.

1, 226, 792!
5,276,600|

. 35

1, 232, 862

1.51!

5,748, 199|

i

1,103,569;
2.35;

.30

1,563,847!

.42;

2,261,3481

.91

7, 129, 99«!

1.96:

9,257,958J

2.46J

5,515,942

2.21

13,146,289,565 100. Go! 8, 796, 152100. 00|286, 508, 658il00. 00 350, 057, 9651100. 00|244, 242, 2241100. 00J364, 182, 6011100. 00 376, 028, 991; 100. 00:249, 587, 931 100. 00

46,494,289

572, 554

8,439, 882|

129, 578, 621
310, 596, 254

524,293;

13,812,8121
81, 937, 028

73, 482, 328

41,216

29, 621, 871

4, 449, 532

5,104, 570

6, 350, 629

130, 974, 586
798, 910, 000

102,177
15,400,000|

35, 045, 642
187, 600, 000

11, 012, 769
216, 400, 000

6, 498, 809
105, 900, 000

10, 316, 725
112, 450, 000

11,490,036,078! -

18,434,317

356,457,

292, 019, 371

.154,698,244

183, 172, 640

143, 168, 0931 .

181, 009, 961
3, 462, 062

232, 860,!
>..89Sj6,228, 149|...

170,797,0171
5, 872, 610|. __

3, 835, 0871.
2, 393, 062

3, 511,442; _
2,361,168!.

Net taxable estate
11,735,840,229!.
Total tax
100,531,676|.
Tax credit for payments of estate,
inheritance, legacy, or succession
taxes actually made to any of the
several States, Territories, or
District of Columbia 1
59, 600, 452
Net tax after deducting tax credit. _ 40, 931, 224

8, 756, 753L
14, 829, 360
36, 570, 95'

5,641, 9001.
10, 375, 925
21,177, 040

6,113,723;
14, 516, 659
32, 434, 361

1.5, 418, 408
28, 010,138

|

2,465,845
10, 429, 094
20, 501, 666

I

58, 038, 594
583,178

89, 543, 980
1, 178, 415

268, 933
314, 245

657, 036
521, 379

2,112,573
1,349,489

7, 973, l
11, 042, 70:
74, 610, 000

5, 089, 903
8, 604, 406
31,700,000
'8,790,914;.

o

a
1
Limited to 25 per cent of the total tax after the effective date of the revenue act of 1924 (June 2, 1924) and prior to effective date of revenue act of 1926 (Feb. 26, 1926), and to 80
per cent of the total tax after the effective date of the revenue act of 1926.




o

O
CO

TABLE 1.—Estates of resident decedents—Form of property and nature of deductions, showing amounts, number of estates, and relative percentages, by size of net estate—Continued
Size of net estate
$600,000 t o
$800,000

Number of returns
Distribution
Form of property:
Real estate
Investments in bonds and stocksFederal Government bonds—
Wholly tax-exempt
Partially tax-exempt
State and municipal bonds,
wholly tax-exempt
All other bonds
Total bonds
Capital stock in corporation _
Total bonds and stocks
Mortgages, notes, cash, etc
Insurance
Jointly owned and other miscellaneous
property
Transfers made within 2 years prior to
date of death
Power of appointment of 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 _




$800,000 t o
$1,000,000

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

181

105

135

Amount

Per
cent

Per

Amount

Amount

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

7,797,536
12,457,711

2,614,339
2, 575,254

2,686,978
3,932,644

4.59 9,731,002
7.33 11,865,052

7.40 11,641,784
9.02 15,520,135

1.19
2.31

$2,500,000 t o
$3,000,000

$3,000,000 t o
$3,500,000

$3,500,000 t o
$4,000,000

19

Per
cent

Amount

$23,946,142 14.10 $22,605,292! 17.19 $30,149,361 14.73 $12,077,189

2,019,248
3, 913,883

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

1.31
1.92

Per
cent Amount

9.93 $6,059,638

3,510,168
2,162,078

5.69[ 7,021,877
7.581 11,259,281

2,466, 641
1,169,119

Per
cent

Per
cent Amount

Per
cent Amount

Per
cent

9.22 $8, 511,465 12. 77 $8,959,351 15. 41 $6,688,192

w
3

3. 36J 1,890,221
1.13j
530,058

3.25 1,753,130
745,199
.91

2.57
1.10

5.77| 7,716,642 11.73i 7,078,741 10.62 1,679,010
9.26 4,629,441 7.04i 5,742,423 8.61 1,531,334

3,748,773
2.
2.64 2,770,172

5.51
4.07

3.75| 2,238,233
178J
753,815
753815
1.7

26,188, 378 15.42i 26,785,647 20.37 33,781,541! 16.50 23,953,404 19.70 15,981,834 24.3015,813,212 23.72! 5,630,623 9.69 9,017, 274i 13.25
80,939,3051 47.69! 51,739,735 39.34 101
'",528,775 49.59 59,761,768 49.14 35,776,210 54.40|25,410,363 38.12:36,955,289 63. 56 32, 971,138 48. 45
7,127, 6831 63.11 78, 525,382' 59.71 35,310,316 66.09J 83,715,1721 68. 84J51, 758,053^ 78.70:41,223, 575! 61. 84142, 585,912! 73.25 41,988,412! 61.70
17,971,546 10.59 11,839,066
3,683,807^ 2.17! 2,111,042!

9.00 19,684,521
1.61 3,471,248

9.61 10,631,725
1.70
1,447,393

8.74| 3,385,366i
1.19
3,638

5.15 3,554,260; 5.33 1,464,8
2.52 5,817,903
1.191
354,159,
. 54 1,437,501! 2.4: 1,325, 515

4.52

4,563,848

3.75! 2,431,123

3.70 5,090,856; 7.64 3, 250,152

9,072, 5061 5.35

5,795,494!

4.41

9,244,128

5,903,089'

3.48

3,281,378

2.50

3,617,459

983,211

.58

4,757,869

3.62

2,838,247

1.38

3,153,009

2.59; 1,175,021

1,044,249;

.62

2,589,380

1.

413,880

.20

3, 887,234

3. 201

2,138, 511 j 1.76!

148,137

20,033

.22 5,747,566;

8. 62i

441, 690J

8.55
1.95

5. 59 4, 814,388

7.07

6,390,861

9.39

1,031,315

1.51

1.79
.03 2,173,547! 3.26

169, 732, 233 ! 100.00131,504,903 100.00 204,729,160 100. CO 121, 614,081 100.00165,761,009 100.00 66,655,428|100.00|58,139, 505 100.00 18,056,5861100.00
1

|=4

—.

M
a
w
o

*4

o

Nature of deduction:
Insurance exemption
1,966,120
Funeral and administrative ex- I
penses
6,139,288
Debts, unpaid mortgages, etc
14,604,987
Property from an estate taxed within 5 years; value at date of previous decedent's death
914,693
Charitable, public, and similar bequests
4,863,766
Specific exemption
16,850,000

1,229,177

1,354,755;..

761,513

5,363,455
8, 687,776

! 8,138,335!
I 13,990,0271

j 5,344,073
j 6,652,406

350,118
2,582,7351.
2,107,4541.

2,105, 587

246,2941.

2, 831,460

19,943

10,826,372
9, 700, 000

6,485,951!.
I 12,300,000j-

6, 724, 913
5,000,0G0

1,845,610
2,450,000

150,477|
2,325,008!
6,579,679

I

742, 904j

548,781!

! 2,069,645
.1 2,622,144

2,163,0391.
2,781,60511,018,408

I 2,171,880
__J 1,939,3301
. . . 1,800,000-

2,630,024
l'450'000!-

8,138,833 L

45,338,854

37, 912,367

42,515,3C2|.

27,314,365

9,355, 860

14,966,374

N e t taxable estate
124,393,379
Total tax
5,021,427
T a x credit for p a y m e n t s of estate, in- I
heritance, legacy, or succession taxes j
actually made to a n y of t h e several
States, Territories, or District of Columbia i
3,182,604
Net tax after deducting tax credit
1,838,823

93,592, 536
4,319,749

162,213,798|.
8,933,9391.

94,299,716
6,120,230

56,405,149 L
4,005,824 j.

.51,689,054!-| 4,058,647;-

. |48, 624, 788
-i 4,078,126

,917, to6\
joy,yi/, 753 j
I 5,585,267|

2,559,137
1,760,612

5,195,584
3,738,355

3,456,496
2, 663,734

2,499, 746
1,506,078

2,457,890 _
1, COO, 7571-

2,594,980
1,483,146

2,677,41612,887,851!.

Total deductions..

| 9,514,717!.

177,000
1,450,000!

1 Limited to 25 per cent of the total tax after the effective date of the revenue act of 1924 (June 2, 1924) and prior to the effective date of revenue act of 1926 (Feb. 26, 1926), and
to 80 per cent of the total tax after the effective date of the revenue act of 1926.




8
1
o
3
o

o

Oi

TABLE 1.—Estates of resident decedents—Form of property and nature of deductions, showing amounts, number of estates, and relative percentages, by size of net estate—Continued
[Returns filed from Jan. 1, 1927, to Dec. 31, 1927]
Size of net estate
$4,000,000 to
$5,000,000

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

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

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

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

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

$10,000,000
and over

12

Number of returns.

Distribution

Form of property:
Real estate
Investments in bonds and stocks—
Federal Government bonds—
Wholly tax-exempt
Partially tax-exempt
State and municipal bonds, wholly tax-exempt.
All other bonds
_
_

Amount

$1,978,182

Per
cent

Amount

4.54 $5,402,120

Per
cent

Amount

I Per
cent

6. 88 $10,902, 862 15.95

Amount

Per
cent

Amount

Per
cent

$925,329j 10.05J $2,437,921 12.86

Amount

Per

$728, 500

Amount

Per
cent

2.18 $1,267,554

XII
2,498,806 5.73
1, 205, 207j 2. 77
3,995,588 9.16
2,111,065 4.84

1, 254, 259| 1.60
357,487
.45
2,487,472 3.17
4,49V"
5.73

6,594,022
254, 209
2,166,159
1,303, 545

9.64
.37
3.17i
1.91J

79,153
. 86
298, 580 1. 57
2,192, 651 1.71
47, 797
65,147
. 71
53,846
. 28
1, 782, 542 1.38
62,170|
899, 578 9. 77| 3, 269, 975| 17.24 1, 540, 319 4.61J 4, 627, 663 3.60
2,007, 913 21.82!
718,448 3.79
103,221
.311 4, 410, 876 3.43

Total bonds
Capital stock in corporation

| 9,810,666 22.50 8, 598, 586 10.95 10,317, 931 15.09J
| 27,961,859 64.14 49, 276, 737 62.74 28, 694, 648 41. 96!

3, 051, 791 33.16! 4,340,849 22.88 1,753,507 5.25 13,013,732 10.12
2, 514, 725 27.32| 11,713,518 61.75 20,043,590, 59.93; 84,356,690 65. 61

Total bonds and stocks

| 37,772,525 86.64 57,875, 323 73.69 39,012, 583 57.05J

5,566,516 60.4

Mortgages, notes, cash, etc
Insurance
Jointly owned and other miscellaneous property
Transfers made within 2 years prior to date of death..
Power of appointment of 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.
Nature of deduction:
Insurance exemption.__
Funeral and administrative expenses..
Debts, unpaid mortgages, etc




o

d
o

16,054,367! 84.63! 21,797,097j 6 5 - 1 8 97,370,422 75.73

1, 832,122
188,901
1, 225, 254
598, 292

4. 20 3,061,907 3.
5, 381,037 7.871
954, 518
309, 272! 1. 631
184, 542; .55 2,465, 694 1.92
.44
956, 260 1.22
634, 778 .93
32, 240! • 101
397,994 .31
2.81 10, 718, 501 13.65
427, 049 .62 1,194, 545 12.98
139, 213
.73 10,697,373 31.99 14,450,304 11.24
1. 37
01899
.02 12,018,991 17.58
562, 934 6.12
.15;
188,643
.15
16,058
.64
500,000
.01
12, 428, 975 9.67
6,558
43, 595, 276 100.00 78, 536, 727 100. 00 68,377, 300 100. 009, 203, 842 100. 00 18,969, 655J100. 00 33, 439, 752 100. 00 128, 569,586 100. 00
6,465
2,274,437
3,686,744

109,803
2,446,460
5,046,465

50,688
2, 729, 205
8,094,751

233, 256
754,505

294, 036
484,021

26,995 .
2, 829, 328 .
2,060,092

101,570
4, 739, 770
10,018,781

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
Tax credit for payments of estate, inheritance, legacy,
or succession taxes actually made to any of the several States, Territories, or District of Columbia L__
Net tax after deducting tax credit

112,125
800,000

6,503
4,102,808
1,100, 000

5, 048, 370
750, 000

1, 037, 582
100, 000

515,000
200,000'

52,500!
250,000:

5, 536, 722
1, 990, 000
650,000

6,879, 771

12, 812,039

16,673,014

2,124,893

1,493,057!

5,218,915:

23,036,843

36, 715, 505
3, 5G9, 669

65,724, 688
7, 242, 569

51, 704, 286
6, 034, 515

7, 078, 949
826, 921

17,476
2,232,788!

28, 220,837!
4,027,846!

1105, 532, 743!
17,169,7451

1, 830, 520
1, 739,149

3,144, 468
4, 098,101

3, 646, 270
2,388, 245

410, 662
416, 259

1,786,210'
446,578!

l,902,644!
2,125,202

11,870,754
5, 298,991

1
Limited to 25 per cent of the total tax after the effective date of the revenue act of 1924 (June 2, 1924) and prior to the effective date of the revenue act of 1926 (Feb. 26, 1926)
and to 80 per cent of the total tax after the effective date of the revenue act of 1926.




TABLE 2.—Estates of resident decedents—Distribution by States and Territories and by estates subject to tax and estates not subject to tax, showing
number, gross estate, net estate, deductions, total tax, tax credit, and net tax after deducting tax credit

00

[Returns filed from Jan. 1, 1927, to Dec. 31, 1927]
Estate not subject to tax

Estate subject to tax
States and Territories

Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio




Total I
num- I Aggregate
ber of j gross estate
returns

$15,595,023
11
50
746
72
232 |
23 I
98 i
166
96
13
7
849
156
348
121
98
62
78
177
554
272
119
51
237
8
93
1
36
448
9
1,673
91
11
453

3, 472, 313
7, 616, 706
246, 059, 733
14, 986,152
98, 880, 973
11, 695, 543
37,225,905
56, 049, 748
19, 604,943
5, 527, 751
1, 288,159
212, 431, 580
31, 752, 441
46, 412, 589
17, 862, 279
22, 627. 596
24, 932, 344
23, 980, 734
54, 508, 797
234, 681, 724
76,148,184
36,446, 037
10,118, 229
71, 577,841
1, 586,045
15,113, 862
69,883
9,460,640
178, 696,813
882,020
742,092, 668
26,467, 532
1, 465, 332
176, 615, 210

Number

42 |

8
42
580
45
191
17
78
120
63
10
3
539
103
165
91
74
43
57
135
428
223
86
30
178
4
57
1
29
356
2
1,348
75
6
341

Gross estate

Deductions

$14,700,819

$5,884,093

3,151, 354
6, 993, 897
227, 691,422
12, 111, 550
92, 583, 340
11,073, 716
33, 792, 607
49, 639, 858
15, 038,968
4, 392, 253
728, 906
175, 681, 096
26,159, 753
31,151, 525
15,054, 509
19, 924, 889
22,039, 520
19, 224, 390
48, 580, 825
216, 986,001
70, 387,872
32,959,942
6,930,063
65,016,802
1,104,400
11, 720, 367
69,883
8,492,754'
167, 761,999
220, 961
702,484,813
24,161,123
1,116,382
162,465,428

1,099, 543
4,170, 407
80, 798, 632
5, 744, 779
39,158, 229
2,264,045
9,744,005
19, 751, 322
8,009, 665
1,818, 572
403, 573
76,689, 545
13,528, 626
17,841, 547
8,887,161
9,988, 521
8,153, 910
9,484, 788
17,328,973
66,335,124
27,883,142
11,960,241
3,996,213
28,311,643
479,117
6,302,832
59,059
3,784,083
59,904,896
172,476
264,559, 704
11,243, 316
570, 281
60,717,203

Net taxable
estate

l o t a i tax

$305,626
2,051,811
2, 823, 490
146,892, 790
6, 366, 771
53,425,111
8, 809, 671
24,048,602
29, 888, 536
7, 029, 303
2, 573, 681
325, 333
98, 991, 551
12, 631,127
13, 309,978
6,167,348
9, 936, 368
13, 885, 610
9, 739, 602
31, 251, 852
150, 650, 877
42,504, 730
20,999, 701
2, 933, 850
36,705,159
625, 283
5, 417, 535
10,824
4,708, 671
107, 857,103
48,485
437,925,109
12,917,807
546,101
101, 748,225

Tax
credit

]

$298 |

129,439 |
32, 208
32,194
56,653 j
9,293,183 | 5, 080, 393
193,207
136, 301
2,410,811 I 1,568,496
641,548 |
512, 438
1,335,797 I
43,408
2,301,356 I
485,011
173,975 j
86, 034
75, 917
47,492
7,532
5,975
5, 419, 550 3. 775, 561
376,175
229, 599
358, 390
220, 789
137,146
56,198
301, 699
201, 882
892, 987
393, 557
437, 644
312, 903
1, 362, 736
283,360
10, 968, 743 8, 018, 041
1, 518,109
778, 313
1,167, 687
794, 706
58, 994
42, 842
1, 746, 282
889, 810
13, 647 /'" 9, 763
160,271
36,423
108
175, 379
97, 584
7, 730,050 5, 493, 821
485
286
27, 604,921 17,569, 206
506, 256
288,127
8,876
2,668
5,838,857
3, 592, 760

Net tax j
after de- ! Numducting tax; ber Gross estate Deductions
credit |
$305,328 i

$894, 204

$1,072,559

97,231
24,459 i
4,212,790 i
56,906 |
842,315 !
129,110 !
1,292,389 I
1,816,345 |
87,941 i
28,425 I
1,557 !
1,643,989 !
146,576 ;
137,601 !
80,948 S
99,817 j
499,430 !
124,741 i
1,079,376 I
2,950,702 I
739,796 !
372,981 '
16,152
856, 472
3,884
123, 848
108
77,795
2, 236, 229
199
10,035, 715
218,129
6,208
2,246,097

166
27
41
6
20
46
33
3
4
310
53
183
30
24
19
21
42
126
49
33
21
59
4
36

320,959
622, 809
18, 368, 311
2, 874, 602
6, 297, 633
621, 827
3, 433, 298
6, 409, 890
4, 565, 975
1, 135, 498
559, 253
36, 750, 484
5, 592, 688
15, 261, 064
2, 807, 770
2, 702, 707
2, 892, 824
4, 756, 344
5, 927, 972
17,695, 723
5, 760, 312
3,486,095
3,188,166
6, 561, 039
481,645
3, 393, 495

380, 576
846,257
25, 709, 590
3, 624, 816
7, 359,091
724, 473
3, 824, 282
8,116,815
5, 465, 753
1,217,011
652, 616
46,139, 550
7, 204,549
21, 237, 891
3, 368. 048
3, 229,138
3, 867,965
5, 721,193
7, 459, 013
22,986,396
7,196,827
4, 365, 962
4,290,844
8,017,411
853,068
4, 228,158

7
92
7
325
16
5
112

967,886
10,934, 814
661,059
39, 607, 855
2, 308,409
348,950
14,149,782

1,379,304
13, 492, 720
874,972
50,473, 443
3,438,639
384,025
17,296,695

o
xn

o
o

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

37
51
915
79
46
14
66
226
21
27
109
58
54
135
5

7,781,134
10,520,052
361, 543, 721
31, 247, 603
11,020,399
1,937, 238
16, 933,935
62,188, 599
6,423, 750
6,405, 535
27, 264, 670
13,025, 313
15,447,022
39, 365,027
1, 254, 238

8
46
138
18
19
72
43
39
108
2

9,353

3,146, 289, 565

6,961

29
43
730
64
32

7,066,179
9, 239, 996
333, 276, 743
28, 693, 902
9,324, 058
1,180, 234
13, 982, 877
51,950, 468
6,188, 364
5,473, 045
22, 880,117
10, 791, 241
12, 717, 990
35,670,951
954, 603

3,924,784 '
5,163,967
132, 539, 259
11,149,763
4,056,580
816,035
6,509,294
19,728,317
2,788,755
2,258,025 !
11,482,038
5,490,033 I
6,566,465 i
15,198,773 j
443,172

3,141,395
77,457
4,076,029
101,222
200, 737,484 11, 289, 499
17,544,139
923, 036
5,267,478
182, 234
364,199
4,119
7,473,583
231, 671
32,222,151
2,179, 773
3,399,609
89, 676
3,215,020
122, 301
11,398,079
317, 537
5,301,208
119, 254
6,151,525
214, 594
20,472,178
953,239
511,431
16, 028

1,115,144,526 j 1,735,840,229

54,153
74, 519
5, 352, 848
655, 811
128,171
2,572
150,998
860,153
68,027
38, 622
214,843
81, 351
160, 224
639,290
423

23, 304
26, 703
5, 938, 651
267, 225
54,083
1,547
80,673
1, 319, 620
21,649
83,679
102,694
37, 903
54,370
313,949
15, 605

100, 531, 676 59,600, 452 40,931, 224

8
8
185
15
14
6
20
88
3
8
37
15
15
27
3

714,955
987,318
1, 280,056
1, 555, 501
28, 266, 978 34, 616, 686
2, 553, 701 3, 667,853
1,696, 341
2,169,937
757,004
977,457
2,951, 058
3, 456, 328
10, 236,131 13,128,048
235, 386
331,151
932,490
1, 224,099
4,384, 553
5, 215,953
2, 234, 072 2, 617,854
2, 729, 032 3,492, 659
3,694,076
4, 617,809
299,635
333,243

2,392 295,304,810

374,891, 552

1

Credit for payment of estate, inheritance, legacy, or succession taxes actually made to any of the several States, Territories, or District of Columbia. (Limited to 25 per cent
of the total tax after the effective date of the revenue act of 1924 (June 2, 1924) and prior to the effective date of the revenue act of 1926 (Feb. 26, 1926), and to 80 per cent of the total
tax after the effective date of the revenue act of 1926.)




o
GO

3
o

o

CO

TABLE 2-A.—Estates of resident decedents—Date of death after February 26, 1926, taxed under the revenue act of 1926—Distribution by States
and Territories and by estates subject to tax and estates not subject to tax, showing number, gross estate, net estate, deductions, total tax, tax
credit, and net tax after deducting tax credit
[Returns filed from Jan. 1, 1927, to Dec. 31, 1927J
Estate not subject to tax

Estate subject to tax
States and Territories

Alabama
Alaska.
.
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
_
Hawaii
Idaho
_
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Mains
Maryland
.,_-Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nevada
Nebraska
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon




Total
number
of returns

Aggregategross estate

Number

Gross estate

Deductions

Net taxable
estate

29

$12, 379,434

$4, 872,962

$7, 506,472

21
470
51
188
16
56
109
61
12
5
531
103
215
65
75
54
57
125
398
182
88
37
144

808, 301
4, 687, 845
177,007, 650
12,155, 048
87,124,895
11,082,892
27, 829, 369
32,818,551
13,407, 597
4,799,588
977,968
166, 934, 824
24, 016,114
34, 245, 720
13,150, 386
18, 650, 542
23, 892, 600
20, 950, 481
43,173,447
193, 952, 382
60, 734, 319
32, 230,173
8,129,149
59,100, 641
1, 310,182

17
360
31
154
13
43
75
42
9
2
337
63
89
50
55
37
41
95
311
148
67
23
113
3

519,421
4, 282,143
163, 236, 637
9, 719, 556
81,990,584
10, 678, 594
25, 045, 678
27, 295,029
10,263, 814
3, 664,090
638,195
139,331,931
19, 350, 750
22, 863, 771
11,319,724
16,177, 617
21,106,878
16,769,355
38, 731, 027
179, 343,170
56, 647, 064
29, 831,428
5, 927,461
54, 319, 443
900, 725

355, 320
2, 539, 611
59, 890, 515
4, 566,493
33,437, 539
1,974, 665
6,213, 894
13, 216. 709
5,846, 675
1, 689, 384
322.171
60,035^ 722
9,943,120
12,834,824
6,468, 527
8, 352, 918
7, 603, 430
8, 291, 555
13, 446, 592
54,108, 803
21, 821, 745
10, 344, 564
3,422, 388
22, 870, 274
405,451

164,101
1, 742, 532
103, 346,122
5,153,063
48, 553,045
8, 703,929
18,831, 784
14, 078, 320
4, 417,139
1,974, 706
316,024
79, 296,209
9, 407, 630
10,028,947
4,851,197
7,824, 699
13, 503,448
8,477, 800
25, 284,435
125, 234, 367
34,825, 319
19, 486,864
2, 505, 073
31,449,169
495, 274

23
349
5
1,268
65
4
351
25
36

12, 775, 783
7,405, 247
153,158, 345
597,433
610, 054, 049
21, 586, 594
493, 882
155, 381,155
6,270, 564
8,400, 877

41
18
277
1
1,035
53
2
264
20
33

$13,220,190
5

9, 815, 622
5, 230, 295
6, 607, 658
2,493, 350
143, 590, 316 48, 432, 469
158,239
122,476
577,675,611 220, 059,123
8,928, 572
19,771, 445
222, 025
304,170
143, 243, 994 52, 741, 519
5, 735, 696
3,233,117
4, 542, 332
7, 853,329

Total tax

Tax
credit i

$280, 441

Net tax
after deducting
tax credit

Number

1,260
10,084
2, 050,255
33,944
743,408
128,184
1,145,574
416,306
38, 624
11,596
1,487
1,062, 620
70, 703
93, 730

34, 741
4, 585, 327
147, 782
96,494
4,114, 308
166, 589
95,157,847 7, 291,161 5, 387, 292
286
35, 763
358
357, 616,488 21, 223, 274 15, 981,069
278, 540
467,448
10, 842,873
761
951
82,145
90, 502,475 5,464, 999 3, 502, 748
65, 573
51, 680
2, 502, 579
89,480
71, 583
3, 310, 997

113,041
70,095
1, 903, 869
72
5,242, 205
188,908
190
1, 962, 251
13, 893
17, 897

60,795
494,900
104,539
864,396
1,982,109
592, 761
345,398
10, 680
759,790
2,309

Deductions

$840,756

$280,143

474
1,734
31,141
41, 225
6,442,193 4, 391,938
128, 679
162, 623
2,279, 676 1,536,268
512,276
640,460
36, 230
1,181,804
40, 748
457, 054
70, 883
109, 507
41,883
53,479
5,952
7,439
3, 595, 200
4,657,820
205,836
276, 539
212,150
305,880
54,981
121,069
189, 087
249, 882
392, 320
887,220
306, 504
411, 043
220,999
1,085, 395
7, 715, 526
9, 697, 635
733, 385
1, 326,146
789, 074
1,134,472
41,217
51,897
866,823
1, 626, 613
9,238
11, 547

Gross estate

$1,019,014

2
4
110
20
34
3
13
34
19
3
3
194
40
126
15
20
17
16
30
87
34
21
14
31
3

288,880
405, 702
13,771,013
2,435,492
5,134,311
404,298
2,783,691
5,523,522
3,143,783
1,135,498
339,773
27, 602,893
4,665,364
11,381,949
1,830, 662
2,472,925
2,785,722
4,181,126
4,442,420
14, 609,212
4,087, 255
2,398, 745
2, 201,688
4, 781,198
409,457

318,248
556,229
17,712,208
3,033,138
6,039,198
441, 894
3,081,967
6,911,779
3,771, 635
1,217,011
408,655
34,602,921
6,062,772
16,289, 748
2,160,709
2,932,124
3,736,547
4,966,027
5,638, 204
19,116,798
5,198, 562
3,078,029
2,782,962
5, 944,925
776,955

5
72
4
233
12
2
87
5

2,960,161
797,589
9,568,029
439,194
32, 378,438
1,815,149
189, 712
12,137,161
534,868
547,548

3,724,029
1, 111, 652
11,747,654
527,812
40,190,553
2,841,226
207, 282
14, 730,292
788,213
704,852

1
O

3
o

g

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

720
55
34
10
48
168
16
16
72
44
39
100
3
6,631

317, 271, 698
25, 636, 674
9,475, 590
1, 585, 742
13,183, 835
48,100, 464
5, 764, 336
3, 562, 910
21,454, 874
11,178,899
13, 202, 295
29, 358, 550
1,055, 551

580
45
24
5
33
101
15
10
52
33
28
78
2

295, 200,135
23,990, 756
7,962, 028
10, 593,
39, 507, 569
5, 667, 649
2, 733, 007
18,243, 324
9, 267, 492
10,827,108
26, 030, 049
954, 603

2, 563, 346, 201 4,960 | 2,328,953,376

115,330,838
9,062,197
3,426, 383
647, 709
5, 204, 375
15,686, 379
2,605, 601
1, 587,120
9, 523,153
4, 750,170
5,403,449
10, 557, 390
443,172
905,109,065

179, 869, 297 10, 521, 269 5,165, 221
14, 928, 559
864, 310
641, 792
4, 535, 645
165, 836
124,085
238, 779
2,803
2,243
5, 389,194
174, 490
136,999
23, 821,190 1, 332, 942
853, 051
3, 062, 048
83, 376
66,701
1,145, 887
27,927
17, 664
8, 720,171
250,073
198,221
4, 517, 322
105, 729
78, 019
5,423,659
202,127
157,269
15,472, 659
741,135
586,428
511,431
16, 028
423
1,423,844,311

82,906,453

5, 356,048
222, 518
41, 751
560
37,491
479, 891
16, 675
10, 263
51, 852
27, 710
44, 858
154, 707
15, 605

55, 562,420 27,344,033

140 | 22,071, 563
10 ! 1, 645,918
1, 513, 562
699, 254
2, 590, 266
15 ! 8, 592, 895
67 !
96, 687
829,903
3, 211, 550
1,911,407
20
2,375,187
11
3,328, 501
11
100,948
22
i !
1,671 | 234,392,825

"I

l\

26, 985,949
2, 570, 944
1, 824,478
919,061
3,059, 761
11,049,795
177, 494
1,098, 389
3, 654, 208
2,262, 309
3,049,871
4,160,893
108, 958
295,293,934

1

Credit for payment of estate inheritance, legacy, or succession taxes made to any of the several States, Territories, or District of Columbia. (Limited to 80 per cent of the
total tax under the revenue act of 1926.)




rn

jj

TABLE 2-B.—Estates of resident decedents—Date of death after June 2,1924, and prior to February 26,1926, taxed under the revenue act of 1924—
Distribution by States and Territories and by estates subject to tax and estates not subject to tax, showing number, gross estate, net estate,
deductions, total tax, tax credit1 and net tax after deducting tax credit
[Returnsfiledfrom Jan. 1,1927, to Dec. 31,1927J
Estate not subject to tax

Estate subject to tax
States and Territories

Alabama..
Alaska..
Arizona
Arkansas
California...
_.
Colorado
Connecticut
Del aware
__
District of Columbia.
Florida,
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
..
.
N e w HampshireN e w Jersey
N e w Mexico
N e w York
North Carolina




Total
numAggregate
ber of gross estate
returns

14
5
12
262
20
42
6
41
53
34
1
2
262
50
123
51
22
7
20
47
152
82
26
14
64
2
22
1
13
92
4
343
23

$2,374,833

2,550, 689
1,417,043
66, 634, 276
2, 715,950
11,456, 208
534,076
9,323,247
22, 685,996
5,979,935
728,163
310,191
41,462, 712
7, 581, 906
11,434, 533
4, 395, 711
3, 912, 098
982,441
2, 859, 601
10, 974, 647
40,403, 399
14, 607,300
3, 496, 271
1,989, 080
10,199,411
275,863
2,075, 658
2, 055, 393
25,047,990
284, 587
126, 336,152
4, 633, 726

Number

Gross estate

13

$2,321,385

4
10
210
14
36
3
34
43
20
1
1
179
38
70
37
18
6
16
37
115
69
16
7
46
1
14
1
11
75
1
287
20

2,518, 610
1,307,142
62,337,968
2,329, 605
10,439,983
316,547
8,673, 640
21,955,178
4, 557,743
728,163
90,711
34,330, 214
6, 701, 497
7, 735,344
3, 462, 452
3, 682, 316
932, 642
2, 455,035
9, 626, 667
37, 369,431
13,049,181
2, 741, 245
1,002, 602
8,958,133
203, 675
1,642,324
69,883
1,885, 096
23,849, 721
62,722
121,850, 734
4, 262,095

Deductions

Net taxable estate

Total tax

$1, Oil, 131

$1,310,254

651, 298
794,620
20,168,153
1,125,561
5, 655,299
238, 230
3, 466, 386
6,430,309
2,000,906
129,188
81,402
15, 363,456
3, 480, 061
4, 629,890
2, 213, 801
1, 583,110
550, 480
1,193, 233
3,718, 653
12,021, 526
5, 568, 064
1, 300, 671
573,825
4, 319,106
73, 666
969, 067
59, 059
1, 290, 733
11, 256,484
50, 000
42, 477, 662
2,211,725 I

1,867,312
127, 501
512, 522
6,496
42,169,815 2,802,155
30,488
1, 204,044
129,887
4, 784,684
814
78,317
153,897
5, 207,254
15,524,869 1,837, 699
63,861
2, 556, 837
22,438
598,975
93
9,309
749,382
99, 615
3, 221,436
50,182
3,105, 454
15,402
1, 248, 651
2,099, 206
51, 692
382,162
5,767
1, 261,802
26, 601
5,908, 014
276, 747
25,347,905 1, 270, 255
7, 481,117
189, 006
1,440, 574
32, 389
7,097
428, 777
4, 639, 027
110, 715
130, 009
2,100
673, 257
9,794
108
10, 824
8,790
594, 363
435,909
12, 593, 237
127
12, 722
79,373,072 6, 368,066
38, 562
2,050, 370

Tax
credit *

Net tax
after deducting
tax
credit
$25,185

$25,185
$31, 734
1,053
688, 455
7,622
32,228
162
7,178
444, 263
15,151
5,609
23
180, 361
23, 763
1,217
12, 795
1,237
6,399
62, 361
302, 515
44,928
5,632
1,625
22, 987
525
1,682
1,090
106, 529
1, 588,137
9,587

95, 767
5,443
2,113,700
22,866
97,659
652
146,719
1,393,436
48,710
16,829
70
569,021
75,852
41, 543
14,185
4,530
20, 202
214, 386
967, 740
144,078
26, 757
5,472
87, 728
1,575
8,112
108
7,700
329,380
127
4, 779, 929
28,975

Number

Gross
estate

j Deductions

$53,448 !

$53,545

32,079
109,901
4, 296,308
386, 345
1,016,225
217, 529
649,607
730,818
1,422,192

62,328
165,647
7,670,254
536,718
1,168,734
282,579
742,315
1,025, 400
1,694,118

219, 480
7,132, 498
880, 409
3, 699,189
933, 259
229, 782
49, 799
404, 566
1, 347,980
3,033,968
1, 558,119
755, 026
986,478
1, 241, 278
72,188
433, 334

243,961
8,774, 203
1,088, 459
4, 739, 517
1,153,488
297,014
65, 291
543, 605
1, 618, 201
3, 754,438
1, 866,818
865,141
1, 507,882
1,483, 625
76,113
504,129

170, 297
1,198, 269
221, 865
4, 485,418
371, 631

267, 652
1, 546, 336
347,160
7,015,150
446, 899

s
U2

o
*4

2
o

o

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

4
93
10
15
186
24
12
4
18
56
3
11
35
14
14
34
2
2, 447

765, 267
20, 267,192 1
1, 402, 630
2,119,175
43, 400, 573
5, 610, 929
1, 544,809
351, 496
3, 750,100
13, 509, 571
482, 207
2, 842,625
5, 658, 291
1,846, 414
2,144, 682
9,953,427
198, 687
557, 637, 044

3
71
9
10
145
19
o

3
13
36
2
9
20
10
11
29

1,851

702, 383
18, 531, 415
1, 330,483
1, 386, 667
37, 467,003
4, 703,146
1, 362,030
293, 746
3, 389, 308
12, 376, 413
390, 593
2, 740, 038
4, 636, 793
1, 523, 749
1, 890, 882
9, 587, 852

267,938 !
434,445
7,596,097
10,935,318
691, 667
638, 816
621,635 '
765,032
16,893,559
20,573,444
2,087,568
2,615,580
630,197
731,833
168,326
125,420
1,304,919 i
2,084,389
3,984,307
8,392,106
127,872 '
262, 721
670, 905 ; 2,069,133
1,958,885 : 2,677,908
739,863 !
783,886
1,163,016 !
727,866
4,588,640
4,999,212

7.630
369, 299
11,884
11, 742
763,175
58, 726
16, 398
1,316
57,181
846, 654
5,303
94, 374
67, 464
13, 525
12, 467
212,101

505, 762,185 200,152,147 ; 305, 610, 038 17, 498, 059

5,723
279, 287
9,411
8,806
575, 548
44, 707
12, 312
987
43,182
839, 552
3,977
73, 416
50, 842
10,193
9,512
159, 239

1
22
1

62,884
1, 735, 777
72,147
732, 508
5, 933, 570
907, 7S3
182, 779
57, 750
360, 792
1,133,158
91, 614
102, 587
1, 021, 498
322, 665
253, 800
365, 575
198, 687

65, 744
2, 207, 785
84, 218
850, 649
7, 320, 786
1, 096, 909
345, 459
58, 396
396, 567
1, 561, 999
95, 555
125, 710
1, 394, 029
355, 545
325,182
456,916
224, 285

4, 038, 032 13, 460, 027

596

51,874,859

68, 572, 454

1,907
90. 012
2; 473
2.936
187, 627
14, 019
4, 086
329
13,999
7,102
1,326
20, 958
16, 622
3,332
2,955
52, 862

1
Credit for payment of estate, inheritance, legacy, or succession taxes actually made to any of the several States, Territories, or District of Columbia. (Limited to 25 per cent
of the total tax under the revenue act of 1924.)




I
o

3
o

o

OS
CO

TABLE 2—C.—Estates of resident decedents—Date of death before June 2, 192%—Taxed under the revenue acts in force prior to the revenue act of
192Jj.—Distribution by States and Territories and by estates subject to tax and estates not subject to tax, showing number, gross estate, net
estate, deductions, and total tax
[Returns filed from Jan. 1, 1927, to Dec. 31, 1927]

Alahama
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.. _ . . .__ -

Missouri
Montana
Nebraska

_

New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon




_

_.
-

- _ -_

___

Estate not subject to tax

Estate subject to tax

Total
number
of
returns

States and Territories

Aggregate
gross estate

1
17
14
2
2
1
1
4
1

Total
tax

Number

Gross estate

Deductions

Net taxable
estate

$113,323
1 511,818
2, 417, 807
115,154
299,870
78, 575
73,289
545, 201
217,411

1
15
10
1
1
1
1
2
1

$113,323
1 404,612
2,116, 817
62, 389
152, 773
78, 575
73, 289
389,651
217,411

$92, 925
836,176
739,964
52, 725
65, 391
51,150
63, 725
104,304
162, 084

$20, 398
568, 436
1, 376, 853
9, 664
87, 382
27, 425
9,564
285, 347
55, 327

$204
8,932
48, 835
96
1,248
274
96
6,603
607

55
3
10
5
1
1
1
5
4
8
5

4 034,044
154, 421
732, 336
316,182
64, 956
57,303
170 652
360, 703
325, 943
806, 565
719, 593

22
2
6
4
1

2, 018,951
107, 506
552, 410
272, 333
64, 956

1, 290, 367
105, 445
376, 833
204, 833
52,493

728, 584
2, 061
175, 577
67, 500
12, 463

12, 348
21
2, 328
675
125

3
2
6
3

223,131
273, 400
691, 627
387, 269

163, 728
204, 795
493, 333
315, 006

29

2, 277, 789

19

1, 739, 226

262,421

2

262, 421

2

Number Gross estate

Deductions

2
4
1
1

$107, 206
300, 990
52, 765
147,097

$124, 381
327,134
54,960
151,159

I

2

155, 550

179,636

o

33
1
4
1

2, 015, 093
46, 915
179, 926
43, 849

2, 762,426
53, 318
208, 626
53,851

57, 303
170, 652
137, 572
52, 543
114,938
332, 324

66,127
211, 561
202, 608
115,16C
131, 447
422, 792

538, 563

588, 861

403
605
294
263

594
853
2 957
826

1
1
2
2
2
2

1,122, 263

616, 963

8,954

10

103,470

158, 951

2,695

59,
68,
198,
72,

6

_

_ _
_ _

490,478

3

321, 962

215, 943

106, 019

2,980

3

168, 516

198, 730

63
3
3
9
2

5, 702,467
247, 212
206,183
966, 863
107 940

27
2
1
6

2, 958,468
127, 583
109, 829
690, 019

2, 022, 919
103, 019
80, 318
379, 587

935, 549
24, 564
29,511
310, 432

13, 581
246
295
4,559

36
1
2
3
2

2, 743,999
119,629
96, 354
276,844
107, 940

3, 267, 740
150, 514
110,999
358, 618
114, 887

3
a

o
S

Virginia
Washington
West Virginia
Wisconsin
Wyoming
Total




-..

_ __ .
__.

_

5

609, 605

314, 862

294, 743

5,055

2
2

576, 564
177,207

1
1

66, 486
130,122

57, 631
55, 282

8,855
74, 840

177
997

151, 505

}

100, 045
53, 050

1

_
53, 050

52, 743

307

275

25, 306, 320

150

16, 269,194

9, 883, 314

G, 385, 880

127,164

309, 951

1
1

510, 078
47, 085

516, 254
58,102

151, 505

167, 716

100, 045

117, 606

125

9, 037,126

11, 025,164

3

_ ._-._ _

261, 845

1

871, 450

2

South Carolina
South Dakota
Tennessee
Texas
Utah

4

2

9

Pennsylvania..

25
O
w

3
o

o

66

STATISTICS OF INCOME

TABLE 3.—Estates of resident decedents—Distribution by size of net estate, showing
number, gross estate, net estate, deductions, total tax, tax credit, and net tax after
deducting tax credit
(Returns filed from Jan. 1, 1927, to Dec 31, 1927]

Gross estate Deductions Net taxable Total tax

Size of net estate
N o net taxable estate:
Gross estate under
$50,000
Gross estate
over
$50,000
N e t taxable estate:
Under $50,000
$50,000 to $100,000
$100,000 to $200,000....
$200,000 to $400,000-__
$400,000 to $600,000____
$600,000 to $800,000....
$800,000 to $1,000,000..
$1,000,000 to $1,500,000.
$1,500,000 to $2,000,000.
$2,000,000 to $2,500,000.
$2,500,000 to $3,000,000.
$3,000,000 to $3,500,000,
$3,500,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5,000,000 to $6,000,000.
$6,000,000 to $7,000,000.
$7,000,000 to $8,000,000.
$8,000,000 to $9,000,000.
$9,000,000 to $10,000,000
$10,000,000 and over...

Total..._

229

286, 508, 658 356,457, 235

2,690
1,232
1,259
83"
350
181
105
135
55
26
19
15
16
8
12
8
1
2

350,057, 965
244, 242, 224
364,182, 601
376,028, 991
249, 587, 931
169, 732, 233
131, 504, 903
204, 729,160
121, 614,081
65, 761, 009
66, 655, 428j
58,139, 505
68, 056, 586
43, 595, 276
78, 536, 7271
68, 377, 300
9, 203, 842
18, 969, 655
33, 439, 752
128, 569, 586

Net tax
after deducting
tax credit

$8, 796,152 $18,434,317

2,163

Tax
credit1

292, 019, 371
154, 698, 244
183,172, 640
143,168,093
78, 790, 914
45, 338, 854
37, 912, 367
42, 515, 362
27, 314, 365
9, 355, 860
14,966,374
9, 514, 717
8,138, 833
6, 879, 771
12, 812, 039
16,673,014
2,124, 893
1,493,057
5, 218,915
23,036,843

$58,038, 594 $583,1781 $268, 933 $314, 245
89, 543,980 1,178, 415 657, 036 521, 379
181, 009, 961 3,462,062 2.112,573 1, 349,489
232,860,898 6,228,149! 3,835,087 2, 393,062
170, 797, 017 5,872,610 3,511,442 2, 361,163
124, 393,379 5,021,427 3,182,604 1, 838, 828
93, 592, 536 4,319,749 2,559,137 1, 760, 612
162,213,""" 8,933,939 5,195,584 3, 738, 355
94,299, 716 6,120,230, 3,456,496 2, 663, 734
56,405,149 4,005,824 2,499,746 1, 506,078
51,689, 054 4,058, 647 2, 457, 890 1, 600, 757
48, 624, 788 4, 078,126 2, 594, 980 1, 483,146
59,917, 753 5, 565, 267 2, 677, 416 2, 887, 851
36, 715, 505 3, 569, 669 1, 830, 520 1, 739,149
65, 724, 688 7, 242, 569 3,144, 468 4, 098,101
51,704,286 6,034, 515 3, 646, 270 2, 388, 245
826, 921 410, 662 416, 259
7,078, 949
17,476, 598 2, 232, 788 1, 786, 210 446, 578
28, 220, 837 4, 027,846 1, 902, 644 2,125, 202
105, 532, 743 17,169, 745 11, 870, 754 5, 298, 991

9, 353;3,146, 289, 565 1, 490,036, 078 1, 735,840, 2291100, 531, 676 59, 600, 452 40, 931, 224

1

Credit for payment of estate, inheritance, legacy, or succession taxes actually made to any of the several
States, Territories, or District of Columbia. (Limited to 25 per cent of the total tax after the effective date
of the revenue act of 1924 (June 2, 1924) and prior to the effective date of the revenue act of 1926 (Feb. 26,
1926), and to 80 per cent of the total tax after the effective date of the revenue act of 1926.

TABLE 4.—Estates of nonresident decedents—Distribution by size of net estate
showing number, gross estate, net estate, deductions, total tax, tax credit, and
net tax after deducting tax credit
[Returns filed from January 1, 1927, to December 31, 1927]

Size of net estate

Number
of returns

Gross

Deductions

estate

Net

taxable

estate

Total

tax

Tax
credit 1

N e t tax
after
deducting tax
credit

No net taxable estate:
Gross estate under $50,000
Gross estate over $50,000
Net taxable estate:
Under $50,000
1,252
$50 to $100,000
44
$100,000 to $200,000...
29
$200,000 to $400,000
16
$400,000 to $600,000.
2
$600,000 to $800,000
$800,000 to $1,000,000
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000 _.
1
$2,000,000 to $2,500,000
1
$2,500,000 to $3,000,000
$3,000,000 to $3,500,000
$3,500,000 to $4,000,000
$4,000,000 to $5,000,000
$5,000,000 to $6,000,000
$6,000,000 to $7,000,000
$7,000,000 to $8,000,000
$8,000,000 to $9,000,000 _
$9,000,000 to $10,000,000-._
$10,000,000 and over

I

Total
1

1,347

$7,505,405
3. 075, 852
4,150, 736
4, 681, 622
1,086,194

$182,651
154,363
332, 599
202, 468
73,466

$7, 322,754
2, 921, 489
3, 818,137
4, 479,154
1,012, 728

$74,341
36, 336
197, 311
119, 661
35, 524

$3,990
5,400
15, 625
33,016
2,055

$70,351
30,936
181, 686
86, 645
33,469

907, 947
1,486,966
1, 642, 541
2,408,189

65,459
74, 429
57, 964
25, 252

842, 488
1,412, 537
1, 584, 577
2, 382,937

38, 899
81, 503
96,112
171, 794

9,725
26, 781

29,174
54, 722
96,112
171, 794

1,168,651

25,776,801

851,481

96, 592

754,889

i
i

26,945,452

Credit for payment of estate, inheritance, legacy, or succession taxes actually made to any of the several
States, Territories, or District of Columbia. (Limited to 25 per cent of the total tax after the effective
date of the revenue act of 1924 (June 2, 1924) and prior to the effective date of the revenue act of 1926 (Feb.
26,1926) and to 80 per cent of the total tax after the effective date of the revenue act of 1926.)




67

STATISTICS OF INCOME

The number of returns filed for the period from September 9, 1916,
to December 31, 1927, is as follows:
Historical comparison, by resident and nonresident decedents of number of returns,
gross and net estate and tax, September 9, 1916, to December 31, 1927
Returns filed

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, 1928
Jan. 1, 1927-Dec. 31, 1927

! 45,12G
| 13, 876
i5,119
14,513
!
16,019
| 14, 567
! 10, 700

Resident
decedents

42, 230i
12, 563!
13, 963|
13, 011!
14,013
13,142
9, 353

Gross estate

Nonresident
decedents

Total

Resident
decedents

Nonresident
decedents

r
2, 896 $8, 893, 238, 780|$8, 785, 641, 889 $107, 596, 891
,
1,313: 3,014,072,723 2,955,959,464 58,113, 259
1,156 2,804,327,3131 2,774,740,672 29, 586,641
1,502 2,566,521,698 2,540,922,175 25,599, 523
2,006 3,001,088,953! 2,958,363,744 42, 725, 209
1,425 3, 407, 923, 0341 3,386,266,616 21, 656,418
1, 347 3,173, 235,017! 3,146, 289, 565 26, 945,452

Total
Sept. 9, 1916-Jan. 15, 1922. _. $5, 509, 522, 243 $5, 407, 673, 531 $101, 848, 712 $356, 516,
Jan. 15, 1922-Dec. 31, 1922... 1, 704, 974, 496] 1, 652, 832, C
52,142,407 120,562,18l|
Jan. 1, 1923-Dec. 31, 1 9 2 3 — 1, 532, 061, 390 1, 504, 621, 046 27, 440, 344 89,109,477|
Jan. 1, 1924-Dec. 31, 1924._.. 1, 395, 815, 832 1, 372, 420, 879 23, 394, 953 71,939,423!
Jan. 1, 1925-Dec. 31, 1925.... 1, 658, 869, 282 1, 621, 008, 326 37,860,956 87, 322, 284'
Jan. 1, 1926-Dec. 31, 1926
1, 972, 536, 751 1, 951, 969, 366 20, 567, 385 101,805,202!
Jan. 1, 1927-Dec. 31, 1927.... 1, 761, 617, 030 1, 735, 840, 229! 25, 776, 801 41,686,113!

25lj$351,138, 323 $5, 377, 928
117,623,821 2, 938, 360
725, 536
88, 383,94l'|
488, 265
71,451,158)
86, 223, 095i 1,099,189
101,324,152) 481,050
40,931,224! 754, 889

Changes in tax laws affecting the comparability of statistical data from estate tax
returns. Federal estate tax rates, specific exemptions, and credits against estate
tax, revenue acts, 1916-1926, inclusive
Net estate

Exceeding

$50,000
100, 000
150,000
200, 000
250, 000
400, 000
450, 000
600, 000
750,000
800, 000
1, 000, 000
], 500, 000
2,000, 000
2, 500, 000
3, 000, 000
3, 500,000
4, 000, 000
5,000, 000
6,000, 000
7, 000, 000
8, 000, 000
9, 000, 000
10, 000, 000

Not exceeding

$50,000
100,000
150, 000
200, 000
250, 000
400, 000
450, 000
600, 000
750, 000
800, 000
1, 000, 000
1, 500, 000
2, 000, 000
2, 500, 000
3, 000, 000
3, 500, 000
4, 000, 000
5, 000, 000
6, 000, 000
7, 000, 000
8, 000, 000
9,000, 000
10, 000, 000




Amount
of block

$50, 000
50, 000
50, 000
50, 000
50, 000
150, 000
50, 000
150,000
150, 000
50, 000
200, 000
500, 000
500, 000
500, 000
500, 000
500, 000
500, 000
1, 000, 000
1, 000, 000
1, 000, 000
1, 000, 000
1, 000, 000
1, 000, 000

Revenue
act of 1916.
In effect
from Sept.
9, 1916, to
Mar. 2,
1917, inclusive

Revenue
Revenue
act of 1916, act of 1917.
amended.
In effect
In effect
from Oct.
from Mar. 4, 1917, to
3, 1917, to 6.55 p. m.
Oct. 3,
Feb. 24,
1917, in1919, inclusive
clusive

Revenue
acts of 1918,
1921, and (1924
as amended Revenue act
by revenue
of 1926.
act of 1926.). In effect after
In effect from 10.25 a. m.
6.55 p. m.
Feb. 26, 1926
Feb. 24,1919,
to 10.25 a. m.
Feb. 26,1926,
inclusive

Rate per cent Rate per cent Rate per cent Rate per cent Rate per cent
1
1
2
4
2
2
3
2
3
4
2
2
3
3
6
3
3
4H
4
6
3
3
^A
4
4
4
6
8
5
4
8
4
6
5
5
10
6
iVi
6
10
6
5
IYL
6
5
10
8
"V*
7
5
10
8
7M
8
12
9
10
6
9
6
12
12
9
10
7
14
14
V&A
11
7
14
14
10^
12
8
16
16
12
§
13
16
12
16
14
9
18
18
13H
15
10
20
20
15
16
20
15
20
10
17
10
20
20
15
18
15
22
22
10
19
22
22
15
10
25
20
10
15
25

68

STATISTICS OF INCOME

Changes in tax laws affecting the comparability of statistical data from estate tax
returns. Federal estate tax rates, specific exemptions, and credits against estate
tax, revenue acts, 1916-1926, inclusive—Continued
Net estate

Exceeding

Not exceeding

Amount
of block

Revenue
Revenue
Revenue
act of 1916. act of 1916, act of 1917.
amended.
In effect
In effect
In
from Oct.
from Sept. from effect
Mar.
to
9, 1916, to 3, 1917, to 4, 1917,m.
6.55 p.
Mar. 2,
Oct. 3,
Feb. 24,
1917, in1917, in1919, inclusive
clusive
clusive

Revenue
acts of 1918,
1921, and 1924
as amended Revenue act
by revenue
of 1926.
act of 1926. In effect after
In effect from 10.25 a. m.
6.55 p. m.
Feb. 24,1919, Feb. 26, 1926
to 10.25 a. m.
Feb. 26,1926,
inclusive

Rate per cent Rate per cent Rate per cent Rate per cent Rate per cent
Specific exemptions:
$100,000
$50,000
$50,000
Resident decedents
$50.000
$50, 000
Nonresident decedents
Credits against estate tax:
Not to ex- Not to exCredit for estate, inheritance,
ceed 25 per ceed 80 per
legacy, or succession tax made to
cent of tocent of toany of the several States, Territal t a x .
tal tax.
tories, or District of Columbia in
(After 4.01
( S ub serespect to property included in
p. m. June
quent to
the gross estate of the decedent
2,1924, and 10.25 a m.
for Federal estate tax purposes.
prior to
F e b . 26,
10.25 a.m.
1926.)
Feb. 26,
1926.)
Total amount Total amount
Credit for gift tax paidpaid i upon paid1 upon
gifts made
gifts made
during cal- during cale n d ar
e nd ar
years 1924
years 1924
and 1925
and 1925
by the deby the decedent in
cedent in
respect to
respect to
property
property
included
included
in the dein the decedent's.
cedent's
gross esgross est a t e for
t a t e for
Federal
Federal
estate tax
estate tax
purposes.
purposes.
* Rates for gift tax same as for estate tax under revenue act of 1924 as amended by revenue act of 1926.
(Gift tax repealed as of Jan. 1,1926.)

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.
Kespectfully,
D. H. BLAIR,

Commissioner of Internal Revenue.
A. W. MELLON,

Secretary of the Treasury.







BASIC TABLES
INDIVIDUAL RETURNS

69

TABLE 1.—Individual returns—-Distribution by States and Territories, showing
population and per cent of population filing returns; also number of returns, net
income, net loss for prior year, exemptions from normal tax, tax, average net income
and average tax per return, and relative percentages
I Income returned for the calendar year ended Dec. 31,1926. Fiscal year returns are included. See
pp. 1 and 21]
Net income *

Returns
Population
as of July 1,
1926 (Bureau
of the
Census
estimate)

States and Territories

Alabama
Alaska2
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 Dakota
Tennsessee..
Texas
Utah
Vermont..Virginia
Washington
West Virginia
Wisconsin
Wyoming
Total

Number

Pe* cent

Amount

Pei cent

Net loss
for prior
year
deducted
from net
income
for net
taxable
income

2, 526,000

|

28, 540

0.69

$136, 523,003

0.62

$119, 466

445, 000
1, 903, 000
4,316, 000
1, 059, 000
1,606,000
240, 000
528, 000
1, 317, 000
3,139, 000
299, 000
522, 000
7, 203, 000
3,124,000
2, 423, 000

10, 509
19, 363
315,344
35,110
81,449
9,301
40, 024
56,109
36, 744
9,146
11,617
374, 725
77,126
49,476
32, 732
32,821
38,996
19, 709
67,160
224, 042
176,804
64, 227
17,196
99, 509
16,191
33, 532
4,797
15, 276
176, 320
6,513
753, 044
35, 332
9,881
231,196
37, 497
30, 955
397, 575
26,362
13,809
12,414
35,495
111,438
13,568
8,646
37, 797
61, 950
32, 544
99, 251
8,930

.25
.47
7.62
.85
1.97
.22
.97
1.36

41,716,578
84, 661, 070
1, 571, 673, 688
154,804, 655
433, 776,846
70, 544, 423
198, 055, 768
322, 601, 033
171,146, 482
42, 950, 279

.28
9.05
1.86
1.20
.79
.79
.94
.48
1.62
5.41
4.27
1.55
.42
2.40
.39
.81
. 12
.37
4.26
.16
18.19
.85
.24
5.59
.91
.75
9.61
.64
.33
.30
.86
2.69
.33
.21
.91
1.50
.79
2.40

39,887, 951
1,995, 011, 009
358, 624,820
203,015,362
153, 673, 206
169,100, 987
185, 478, 850
107, 979,178
374, 758, 859
1,147, 576, 498
905, 814, 790
296,414,294
64, 859, 892
512,801,163
59,289, 994
134,153,838
16, 795, 822
66, 743, 817
1,032,297, 571
24, 631, 507
4, 984,020, 281
153,231,981
33,169,117
1,146, 495, 871
223, 036, 805
135, 030,190
2,138,168, 594
155, 050, 974
53,060,331
38,153, 263
175, 714, 293
547, 562, 501
53,832,169
42, 209, 083
176,024, 673
245, 592,050
141, 396, 917
407, 642, 742
31, 750, 581

.19
.39
7.16
.70
1.98
.32
.90
1.47
.78
.19
.18
9.09
1.63
.92
.70
.77
.84
.49
1.71
5.23
4.13
1.35
.30
2.34
.27
.61
.08
.30
4.70
.11
22.70
.70
.15
5.22
1.02
.61
9,74
.71
.24
.17
.80
2.49
.25
.19
.80
1.12
.64
1.86
.14

223,444
105, 340
3,869, 766
146, 967
277, 742
3,592
97, 265
894,048
237, 003
5,714
65, 086
1,963,467
152, 939
146,869
253,286
90, 501
355, 658
257, 513
505.158
404, 525
369, 422
241, 206
193,191
654,266
396, 814
152.159
18, 867
63, 641
598, 710
87, 556
5,992,137
57,359
33,324
1,203, 557
625,042
182, 878
1,480,711
78,226
55,991
14, 616
383,974
3,406,860
74, 539
53,286
195,249
458, 262
56,945
48,018
59,612

100.00

27,411,767

1,821,000 ]
2,524,000 |
1,919,000 !
790,000 i
1,580,000 !
4,197,000
4,396,000 \
2,651,000 |
1,790,618 •
3,498,000 |
695,000
1,385,000
77,407 i
454,000 ;
3,680,000 I
388,000 i
11,304,000 i
2,858,000 !
641,192 !
6,600,000 !
2,342,000 I
877,000 !
9,614,000 !
693,000 I
1,826,000 !
689,000 |
2,468,000 !
5,313,000 |
514,000 |
352,428 !
2,519,000 i
1,593,036 I
1,669,000 !
2,885,000 !
236,000 I

117,489, 681 j 4,138,092

100. 00 | 21, 958, 505, 649

Capital net gain from sale of assets held more than 2 years is included in net income, but capital net l v S
OS
from sale of assets held more than 2 years and net loss for prior year are not deducted.
2
Alaska included in the State of Washington.




71

72

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, net loss for prior year, exemptions from normal tax, tax, average net income
and average tax per return, and relative percentages—Continued
Exemption from normal tax
States and Territories

Alabama
Alaska1
Arizona
Arkansas
California
Colorado
..
Connecticut
Delaware
District of ColumbiaFlorida
Georgia
Hawaii
Idaho. _
Illinois
Indiana..Iowa
Xansas
Kentucky
Louisiana
-.
Maine
Maryland
.Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania _
_.
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah—
Vermont
Virginia..Washington
West Virginia
Wisconsin
Wyoming
Total _

Personal
exemption

$88, 378,922

$14,917,999

29,682,425
4,333,839
63,120, 274
10,300,077
906,934,140
248,428,918
102, 734, 690
27,042, 710
231,804,498
111, 167, 231
26, 269, 541
29,860,871
107,038,899
29,474, 579
172,472, 225
52, 219, 566
112,186,180
25, 236, 638
30,011, 298
11,044, 514
35, 552,108
2,875,368
1,066,543, 570
313, 696,394
230,384,301
53, 838, 344
149, 206,453
29, 633, 764
102, 587,324
15, 562, 667
33, 608, 211
99,917,633
29,873, 635
115,129, 502
23, 769, 997
58, 999, 307
71,148, 738
196, 476,886
638, 850,263
273, 326, 780
493,874, 064
159,845,905
190, 771,497
55,887,038
56, 206,455
6, 768, 238
299, 650, 520
97,106, 277
45, 463,995
5, 241, 842
106,387, 580
13, 794, 544
11,904, 682
1, 517,433
42,834,077
15,878, 265
519, 393,357
178, 204, 433
19,194,644
1,992,481
2, 204,626,405 1,019, 252, 270
110,692, 761
30,437,391
31, 699,090
2,138, 662
682,471,399
238,947,019
126, 319,943
27,065, 983
89,115, 502
15, 317, 313
1.168, 766,847
412, 882, 227
76, 638, 581
38, 617, 747
43, 987, 334
7, 426,768
39,824, 262
2,327,449
109,462,040
28, 242,340
318,879,488
60, 746,408
41, 255,112
8, 934, 407
24,898,096
9,478, 779
115,073,101
35, 259, 898
167,822,862
27, 624, 795
96,879,064
30,197,438
300,394,080
63, 278,996
25, 308, 292
2,817,088
12,124, 075, 569

i Alaska included in the State of Washington.




Dividends

4,011,590,274

Interest on Capital net
gain from
Government
obligations sale of assets
held more
reported for
surtax
than 2 years
$166,773

$2,384,044

30, 591
102, 537
1, 392, 288
321, 679
739, 615
99,176
411, 537
460, 263
118, 536
24, 248
23,169
2, 250, 668
884,802
150, 018
157, 327
561, 790
361, 806
202, 741
756.147
2,144, 725
1, 257,060
493, 386
69, 281
1, 347, 246
72,925
101, 059
7,569
116,266
1,142,885
12,924
10,005, 506
238,142
23,187
3,112, 345
327, 251
217, 358
3, 881, 777
347, 370
30, 771
52,818
191,487
805, 900
92, 664
58, 560
362,199
299,234
422, 274
289, 278
42, 615

195,148
101, 298
72,430,401
3, 698,418
16,400, 738
3, 761, 444
5,484, 851
11,960,642
1,869, 781
1,109, 057
73,072, 607
20, 702,477
1,626,630
1, 071,885
2,373, 227
2, 066,080
6, 505, 212
13, 093,024
43,952,142
43, 729,925
4, 677,856
477,388
16,441, 372
196,142
514, 796
81,080
1, 454, 520
37,893,787
326,911
288,610, 364
2, 588,863
58, 958
45,279,709
10,482,223
3,830,448
123, 593,321
4,440, 350
67, 530
378
3,392,086
18,320,839
442,110
683, 783
3,499, 792
2,978, 397
2,595, 228
12, 396,872
3,400

36,781,773

912,917, 534

73

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, net loss for prior year, exemptions from normal tax, tax, average net income
and average tax per return and relative percentages—Continued
Tax
States and Territories
Amount
$2, 449,196

Alabama
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

Average Average Per cent
net income income of populatax per tion filing
returns
Per cent per return return

-. »

.

_
.

- -

_ _

Total
i Alaska included in the State of Washington.




0.33

$4, 783. 57

$85.82

1.13

498,896
1,481, 272
46,238, 346
2,959, 248
13, 751, 314
5,100,884
5, 526,436
10, 415, 636
2,888, 409
1,096, 213
184, 344
64,213,839
9,934,476
2,917,845
2, 756, 049
3, 226, 344
3, 311, 535
3,419, 490
11, 517,168
37,115, 976
32,408, 357
6,475,311
643, 744
13, 496, 872
561, 833
1,381,307
195,497
1, 201, 298
32,858, 092
227,471
247,164, 324
3, 398, 245
180,012
32,839,052
8,134,654
2,175, 322
76,887, 315
5, 545, 787
420,164
208,893
3,651,457
12, 681, 529
628, 773
821, 296
3,495,042
2,800, 548
2,304, 313
8,418,047
263, 319

.07
.20
6.31
.40
1.88
.70
.75
1.42
.39
.15
.03
8.77
1.36
.40
.38
.44
.45
.47
1.57
5.07
4.42
.88
.09
1.84
.08
.19
.03
.16
4.49
.03
33.74
.46
.02
4.48
1.11
.30
10.50
.76
.06
.03
.50
1.73
.09
.11
.48
.38
.31
1.15
.04

3,969. 60
4, 372. 31
4,984. 00
4,409.13
5, 325. 75
7, 584. 61
4,948. 43
5, 749, 54
4, 657.81
4,696 07
3,433. 58
5, 323. 93
4,649 86
4,103. 31
4, 694. 89
5,152. 22
4, 756. 36
5,478 67
5, 580. 09
5,122.15
5,123. 27
4, 615.10
3, 771. 80
5,153. 31
3, 661.91
4,000 77
3, 501. 32
4,369.19
5,854. 68
3, 781.90
6,618. 50
4, 336.92
3, 356. 86
4,958. 98
5,948.12
4, 362.14
5, 378. 03
5,881. 61
3,842 45
3,073.41
4, 950. 40
4,913. 61
3,967. 58
4, 881.92
4, 657.11
3,964. 36
4, 344. 79
4,107.19
3, 555. 50

47.47
76.50
146. 63
84.29
168.83
548.42
138. 08
185. 63
78.61
119. 86
15.87
171. 36
128.81
58.97
84.20
98.30
84.92
173. 50
171. 49
165. 67
183.30
100. 82
37.44
135. 63
34.70
41.19
40.75
78.64
186. 35
34.93
328. 22
96.18
18.22
142.04
216. 94
70.27
193. 39
210. 37
30.43
16.83
102. 87
113. 80
46.34
94.99
92.47
45.21
70.81
84.82
29.49

2.36
1.02
7.31
3.32
5.07
3.88
7.58
4.26
1.17
3.06
2.23
5.20
2.47
2.04
1.80
1.30
2.03
2.49
4.25
5.34
4.02
2.42
2.84
2.33
2.42
6.20
3.36
4.70
1.68
6.66
1.24
1.54
3.50
1.60
3.53
4.14
3.80
.76
1.80
1.44
2.10
2.64
2.45
1.50
3 89
1.95
3.44
3.78

732, 470, 790

100. 00

5, 306.43

177.01

3.52

.96

74

STATISTICS OF INCOME

TABLE 2.—Individual returns—Distribution by income classes, showing the number
'of returns, net income, net loss for prior year, exemptions from normal tax, tax
before deducting tax credits, tax credits, net tax, average amount oj tax per return,
and average rate of tax
[Income returned for the calendar year ended Dec. 31, 1926.
pp. 1 and 21]

Income classes

Under $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
$60.00-'; to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000 —
$1,000,000 to $1,500,000.
$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5,000,000 a n d over
Total
Nontaxable
Taxable..

Number of
returns

107,664
11,849
459,956
585,563
384,994
452, 798
487,849
238,429
181,346
332, 776
21,588
177,484
9,633
125.847
5,967
92,646
4,402
65,442
3,703
53, 837
43, 039
34, 578
27, 968
23, 455
19,776
63,447
34,467
21, 180
23, 701
12, 603
7,698
5,050
3,414
2, 534
1,824
4,724
1,845
897
525
576
316
325
143
117
43
34
14
9
14

Net income l

$60,413,206
6,824.342
723,613,015
1,024,304,107
955,166,894
1,087,736,304
1,710, 506, 758
859,849, 539
790,337,505
1, 512,095, 033
116,716,459
971,406,336
62,142, 594
813, 841,336
44, 536, 547
692, 253,391
37, 294,822
555,000,529
35,145, 277
510, 616, 075
450, 944, 931
397, 023, 016
349, 072,990
316, 262, 256
286, 555,006
1, 092, 740, 621
768, 023, 662
578, 550, 254
815. 439, 823
560, 663,142
420, 308, 939
326, 378, 817
254, 849, 732
214,823,387
172, 978, 259
570,189. 915
317,269,021
200, 251, 373
143. 891,155
198, 756, 733
141,457,429
194,732, 900
123,148,302
143, 321, 982
73, 421, 801
86, 278, 668
48, 360, 343
41, 335,421
101, 675,702

Fiscal year returns are included.

Net loss for
prior year
deducted
from net
income for
net taxable
income

$767,720
83, 016
734, 845
139,441
699, 577
207, 075
681, 384
159,328
660, 710
182,870
636. 337
600,193
538,624
576,423
644,405
2, 944, 556
2, 439, 701
1. 477, 334
2, 487, 481
1, 012, 696
1, 035, 519
615, 224
719,175
524, 817
186, 453
1,469. 004
1, 650, 793
705, 521
742, 747
1, 204, 947
718,899
164,892

See

Exemption from normal tax

Personal
exemption

Dividends

$278,781,323
523, 239
1, 259, 297,118
893,131,446
1, 412, 690, 489
712, 616, 668
1, 958, 995, 799
576,428,572
803, 619,827
1,117,719,726
90,438,338
629, 266, 757
33, 451,155
448, 086, 532
18, 528, 516
329,265, 048
13, 333, 933
230, 379, 207
10, 838, 671
189,854,656
148, 329,809
118,434,143
95, 700, 076
79,446, 309
66,721,765
220,405,311
113, 559, 996
68, 614, 664
75, 928, 216
39, 542, 976
23,823, 892
15,392,174
10, 354, 952
7, 707, 687
5,477,110
13, 933, 353
5, 311,438
2. 542, 670
1,442,383
1,490,423
850, 430
872, 763
355,103
289.956
119.100
97, 400
42. 500
15, 550
26, 400

$19,441,185
2,174,298
34, 224,597
10,345,405
49, 562,062
33,998.777
83, 676, 231
36,734, 615
103,869,196
56, 201,431
47,032,810
43, 076,102
41,630,420
49,157,172
35, 947.318
51, 052,864
31,315,079
51,044,368
32, 022,849
53, 030,313
75, 536, 015
71,193, 215
66,840,169
63,168,140
61, 555,402
263. 095, 242
214,057, 777
177, 722, 004
278, 501, 230
210, 383,129
166, 593,465
135,912,539
109, 306, 610
93, 527, 730
73,443, 274
271,148, 040
147,969,759
88,437,114
65, 079, 907
91,522,082
59, 459,843
99,127,202
55, 750,386
51,119,822
25, 389,186
42, 201, 959
18, 355, 082
13, 254, 408
56,402, 451

| 4.138,092 I 21,958,505,649
2

27,411,767

12,124,075,569

4, 011,590, 274

, 1,667,102
| 2,470.990

3, 544, 236
23,867, 531

5, 879, 975,169
6, 244,100,400

478, 721, 747
3, 532, 868.527

4, 535, 873, 077
17,422, 632, 572

1
Capital net gain from sale of assets held more than 2 years is included in net income, but capital net
loss from sale of assets held more than 2 years and net loss for prior yeai arc not deducted.
2
Nontaxable. Specific exemptions exceed net income.




75

STATISTICS OF INCOME

TABLE 2.—Individual returns—Distribution by income classes, showing the number
of returns, net income, net loss for prior year, exemptions from normal tax, tax
before deducting tax credits, tax credits, net tax, average amount of tax per returny
and average rate of tax—Continued
Exemption from normal
tax—Continued

Interest on Capital net
Governgain from
ment
sale of
obligations assets held N o r m a l tax
reported
more than
for surtax
2 years

Income classes

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 t o $3,000
$3,000 to $4,000 2.
$3,000 to $4,000
$4,000 to $5,000 2
$4,000 to $5,000 .
$5,000 to $6,000 2
$5,000 to $6,000
$6,000 to $7,000 2
$6,000 to $7,000
$7,000 to $8,000 2_._
$7,000 to $8,000
$8,000 to $9,000 2
$8,000 to $9,000
$9,000 to $10,000 2..__
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60.000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000
$4^000,000 to $5,000,000
$5,000,000 a n d over

Tax before deducting tax credits

Total

$72,860

$72,860

2,344, 770

2,344,770

5,597,322

5,597,322

4,071, 994

4,071,994

5, 560,115

Total

5,560,115

4, 637,656

4,637, 656

4,999, 519

1

Nontaxable 2
Taxable

4,999,519

5,112, 506

$1,372,044
1, 232, 543
1,186, 533
1,121,691
1,168, 216
4, 654,335
3,480, 271
2, 574, 801
3, 822,155
2,979, 702
1, 975, 308
1, 781, 698
1,156, 417
948,135
733,691
2, 069, 696
1,009, 937
492, 671
357, 313
866, 313
298, 619
409,434
291,347
389, 684
38, 297
141, 877
120,228
10,775
98,042

$8,887,493
19, 271,944
27,297,735
31,410,927
30, 202, 764
27, 588, 874
25,009,604
100, 669,193
68, 870,519
52, 095, 023
36. 548, 760
63,301,064
56, 482, 294
66, 866, 511
49,744,044
75,398,695
39,782,657 1
40,529,620 !
26,182,101 !
22,105,377 1
44,672,335

5,112,506

4,784,353

4,784,353

5,093,181
4,813, 238
4, 684,939
4,518, 919
4,502,449
4,446, 736
19,595,338
15, 782,190
12,803,173
18, 641,178
12, 439.087
8. 816,179
6, 380, 809
4, 787, 226
3,926, 862
3,161,377
9,251,055
4. 924, 338
2,954,519
2,183, 770
2, 311, 583
1,418,815
1, 820, 671
1,049, 729
984, 276
506,076
600.944
328, 274
405, 771
285, 587




5,093,181
5,021,036
5,197,274
5,213,883
5,319, 546
5,431,125
27, 552,738
27, 544,598
27,044,443
48, 837,468
42,016,298
36, 895, 676
32, 304,741
27, 875, 615
25,398,083
21,771,676
78, 974,225
48, 844,483
32,115,972
24,091,693
32, 789, 498
22,922,177
33, 211, 688
20, 833,387
23,104, 660
11,876,008
14, 853, 302
7,996,359
6,951,841
17,175, 766

200, 599,384

448,330,446

112, 509, 705

761,439,535

912,917,534

200, 599, 384

448,330,446

112,509,705

761,439,535

1
36,781,773

Nontaxable. Specific exemptions exceed net income.

91073—28

$207,798
512,335
694,964 817,097
984, 389
7,957,400
11,762,408
14.241,270
29,111,883
$1,084,407
27, 235, 373
2,341,838
24, 678,777
3,400, 720
22,124, 276
3, 799, 656
19, 344, 975
3,743,414
18,051, 532
3, 419, 689
15,511,774
3,098, 525
57, 233, 374
12, 489, 796
35, 426, 641
8, 493, 504
22, 716,136
6, 445, 317
17,533,996
4,373,927
22, 665, 520
7, 812,395
14,470, 089
7,033, 273
23,060,337
8.330,680
13,584. 917
6,198, 741
12, 718,370
9,402,014
6,402, 673
4, 967, 259
9, 672, 538
4, 579, 820
4,494,917
3,173,168
3, 786,922
2, 759,148
11,327, 765
5, 562, 414

912,917,534

36, 781, 773

l
2

Surtax

12H per
cent tax on
capital net
gain from
sale of
assets held
more than
2 years

6

76

STATISTICS OF INCOME

TABLE 2.—Individual returns—Distribution by income classes, showing the number
of returns, net income, net loss for prior year, exemptions from 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

1

Net tax

12H per
cent on

25 per
capital net
cent of tax loss from
sale of
on earned
net income assets held

Income classes

Amount

Arerage
amount per
return

Rate of
tax on
net
income
(per cent)

0.81

more t h a n
2 years

Under $1,000 J
Under $1,000
$1,000 to $2,000 *
$1,000 to $2,000
$2,000 to $3,000 2
$2,000 to $3,000
$3,000 to $4,000 2
$3,000 to $4,000
$4,000 to $5,000 2
$4,000 to $5,000
$5,000 to $6,000 3
$5,000 to $6,000 .
$6,000 to $7,000 2
$6,000 to $7,000
$7,000 to $8,000 2. . .
$7,000 to $8,000
$8,000 to $9,000 2
$8,000 to $9,000 .
$9,000 to $10,000 2
$9,000 to $10,000 .
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000 .
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000 .
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000
$1,000,000 to $1,500,000. .
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000

$5,000,000 and over
Total
Nontaxable 2
Taxable .
2

$17,322

...

$4.69

1, 761, 233

3.00

. 17

1, 380, 620
...

$55, 538

583, 537

4, 216, 702

9.31

.39
.36

12.91
12.52

.28

3, 661, 727

20.63

.38

933, 461

4, 066, 058

32.31

.50

864, 608

4, 247,898

45.85

.61

782, 309

.

3,078, 080
4,167, 353

975, 929

. .

993,914
1,392, 762

4,002,044

61.15

.72

798, 713
724,482
714, 955
665 932
657, 727
663, 941
3,117, 409
2, 270, 951
1, 529, 834
1,825,958 •
1,014,911
652, 047
427,122
309, 523
244 565
177, 776
450, 357
184, 980
90,409
56, 439
54, 021
30,079
28,179
12, 716
9,432
4,012
3, 550
1,252
264
995

4, 294,468
4, 296, 554
4, 482, 319
4 547,951
4, 661, 819
4,767,184
24,435, 329
25, 273, 647
25, 514, 609
46, 698, 797
40, 583, 274
35, 873, 940
31,493, 332
27, 328, 705
24 886,244
21, 364,368
77, 900,137
48, 349, 722
31, 832, 625
23, 814, 809
32, 461, 241
22, 794, 386
32,965, 606
20, 699, 760
23,050,128
11, 871, 996
14, 849, 752
7, 995,107
6,951, 577
17,174, 771

79.77
99.83
129. 63
162. 61
198. 76
241. 06
385.13
733. 27
1, 204. 66
1, 970.08
'3, 220.13
4, 660.16
6, 236. 30
8, 004. 89
9, 820. 93
11, 712. 92
16,490. 29
26, 205. 81
35,487. 88
45, 361. 54
56, 356.32
72,134.13
101,432. 63
144, 753. 57
197,009. 64
276, 092. 93
436, 757.41
571, 079. 07
772, 397. 44
1, 226, 769. 36

.95
1.13
1.30
1.47
1.66
2.24
3.29
4.41
5.73
7.24
8.54
9.65
10.72
11.58
12.35
13.66
15.24
15.90
16.55
16.33
16.11
16 92
16.81
16.08
16.17
17.21
16.53
16.82
16.89

$312,713
418,113
369, 689
384, 287
237, 387
267, 274
229, 532
623, 731
309, 781
192, 938
220,445
274, 236
97, 712
217, 903
120,911
45,100

24, 646,993

4, 321, 752

732,470, 790

177.01

3.34

24, 646,993

4, 321, 752

732,470, 790

177.01

3.34

Nontaxable. Specific exemptions exceed net income.




.84

77

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. 31,1926. Fiscal year returns are included. See
pp. 1 and 21]
Returns

Simple distribution

Income classes

Number in Per cent
each class of total
U n d e r $1,000.
$1,000 to $2,000
$2,000 to $3,000
$3,000 to $4,000
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000....
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000..
$13,000 to $14,000..
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000..
$30,000 to $40,000...
$40,000 to $50,000..
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000_._
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000.
$750,000 to $1,000,000
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000.
$2,000,000
$3,000,000
$4,000,000
$5,000,000

to $3,000,000
to $4,000,000
to $5,000,000
a n d over

Total _




-

119,513
. 045, 519
,
837, 792
726, 278
514,122
199, 072
135, 480
98, 613
69,844
57, 540
43, 039
34, 578
27, 968
23, 455
19,776
63, 447
34, 467
21,180
23,704
12, 603
7,698
5, 050
3,414
2,534
1,824
4,724
1,845
897
525
576
316
325
143
117
43
34
14
9
14

25.26
20. 25
17.55
12.42
4.81
3.27
2.38
1.69
1.39
1.04
.84
.68
.567
.477
1.533
.833
.512
.573
.305
.186
.122
.083
.061
.044
.114
.045
.022
.013
.014
.008
.008
.004
.003
.0011
.0009
.0004
.0002
.0004

4,138, 092 100. 00

Cumulative distribution over class
below
Number
4,138,092
4, 018, 579
2, 973, 060

2,135, 268
1,408, 990
894, 868
695, 796
560, 316
461, 703
391, 859
334, 319
291, 280
256, 702
228, 734
205, 279
185, 503
122,056
87, 589
66, 409
42, 705
30,102
22,404
17. 354
13,940
11,406
9,582
4,858
3,013
2,116
1,591
1,015
699
374
231
114
71
37
23
14

Cumulative distribution under class
above

Per cent
of total

Number

100. 00
97.11
71.85
51. 60
34.05
21.63
16.82
13.55
11. 17
9.48
8.09
7.05
6.21
5.53
4. 963
4.486
2.953
2.120
1.608
1.035
.730
.544
.422
.339
.278
.234
.120
.075
.053
.040
.026
.018
.010
.006
.003
.0019
. 0010
.0006
.0004

119, 513
1,165, 032
2, 002, 824
2, 729,102
3, 243, 224
3, 442, 296
3, 577, 776
3, 676, 389
3, 746, 233
3, 803,773
3, 846,812
3, 881,390
3, 909, 358
3, 932, 813
3, 952, 589
4,016,036
4, 050, 503
4,071,683
4,095, 387
4,107, 990
4,115,688
4,120, 738
4,124,152
4,126,686
4,128, 510
4,133, 234
4,135,079
4.135, 976
4.136, 501
4,137,077
4.137, 393
4,137, 718
4,137, 861
4.137, 978
4, 138, 021
4.138, 055
4, 138, 069
4,138, 078
4,138, 092

Per cent
of total
2.89
28.15
48. 40
65.95
78.37
83.18
86.45
88.83
90.52
91.91
92.95
93.79
94.47
95. 037
95. 514
97. 047
97. 880
98. 392
98. 965
99.270
99. 456
99. 578
99. 661
99.722
99. 766
99. 880
99. 925
99. 947
99. 960
99. 974
99. 982
99. 990
99. 994
99. 997
99.9981
99. 9990
99. 9994
99. 9996
100. 00

78

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 1

Simple distribution

Income classes

Amount in
each class
U n d e r $1,000..
_...
$1,000 to $2,000
$2,000 t o $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 t o $13,000
_.
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000...
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 t o $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000
$1,000,000 to $1,500,000-.$1,500,000 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

$67, 237, 548
1, 747, 917,122
2, 042, 903,198
2, 570, 356, 297
2, 302, 432, 538
1,088,122, 795
875, 983, 930
736, 789, 938
592, 295, 351
545. 761, 352
450, 944, 931
397, 023, 016
349, 072, 990
316, 262, 256
286, 555, 006
1,092, 740, 621
768, 023, 662
578, 550, 254
815, 439, 823
560, 663. 142
420, 308, 939
326, 378, 817
254, 849, 732
214, 823, 387
172, 978, 259
570, 189, 915
317, 269, 021
200, 251, 373
143, 891,155
198, 756, 733
141,457,429
194, 732, 900
123,148,302
143. 321, 982
73,421,801
86, 278, 668
48, 360, 343
41. 335, 421
101, 675, 702
21, 958, 505, 649

1

Per cent
of total

Cumulative distribution
over class below

Amount

0.31 $21,958, 505, 649
7.96 21, 891, 268,101
9.30 20,143, 350, 979
11.71 18,100,447, 781
10.49 15, 530, 091, 484
4.96 13, 227, 658, 946
3.99 12,139, 536,151
3.36 11, 263, 552, 221
2.70 10, 526, 762, 283
2.48
9, 934, 466, 932
2.05
9, 388, 705, 580
1.81
8, 937, 760, 649
1.59
8, 540, 737, 633
1.44
8,191, 664, 643
1.30
7, 875, 402, 387
4.98
7, 588, 847, 381
3. 50
6,496,106,760
2.63
5, 728, 083, 098
3.71
5,149, 532, 844
2.55
4, 334. 093, 021
1.91
3, 773, 429, 879
1.49
3, 353,120, 940
1.16
3,026,742,123
.98
2. 771,892,391
.78
2, 557, 009, 004
2.60
2, 384,090, 745
1.45
1, 813, 900, 830
.91
1,490,631,809
.66
1, 296, 380,436
.91
1,152, 489, 281
.64
953, 732, 548
.89
812,275, 119
.56
617, 542, 219
.65
494, 393, 917
.33
351, 071, 935
.39
277, 650, 134
.22
191,371,466
.19
143. 011, 123
.46
101,675,702

Per cent
of total
100.00
99.69
91.73
82.43
70.72
60.23
55.27
51.28
47 92
45. 22
42.74
40.69
38. 88
37.29
35. 85
34. 55
29.57
26. 07
23. 44
19. 73
17.18
15.27
13.78
12. 62
11. 64
10.80
8.26
6.81
5.90
5.24
4. 33
3.69
2.80
2.24
1.59
1.26
.87
.65
.40

Cumulative distribution
under class above

Amount

$67, 237, 548
1, 815,154, 670
3, 858, 057, 868
6, 428, 414,165
8, 730, 846, 703
9, 818, 969, 498
10, 694, 953, 428
11,431,743,366
12, 024,038, 717
12, 569, 800, 069
13, 020. 745, 000
13, 417, 768, 016
13, 766, 841, 006
14,083,103, 262
14, 369, 658, 268
15, 462, 398, 889
16,230,422,551
16, 808, 972, 805
17, 624,412, 628
IS, 185,075, 770
18, 605, 384, 709
18, 931, 763, 526
19,186, 613, 258
19,401,436,645
19, 574, 414, 904
20,144, 604, 819
20, 461, 873, 840
20, 662,125, 213
20,806,016,368
21,004,773,101
21, 146, 230, 530
21, 340, 963, 430
21,464,111,732
21, 607, 433, 714
21, 680, 855, 515
21, 767,134,183
21,815,494,520
21, 856, 829, 947
21, 958, 505, 649

Per cent
of total
0.31
8.27
17.57
29.28
39.77
44.73
48.72
52.08
54.78
57.26
59.31
61.12
62.71
64.15
65.45
70.43
73.93
76.56
80.27
82.82
84.73
86.22
87. 38
88.36
89.14
91. 74
93.19
94.10
94.76
95.67
96.31
97.20
97.76
98.41
98.74
99.13
99. 35
99.54
100.00

100. 00

Capital net gain from sale of assets held more than 2 years is included in net income, but capital net
loss from sale of assets held more than 2 years and net loss for prior year are not deducted.




79

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

Simple distribution

Income classes

A m o u n t in
each class
Under $1,000
$1,000 to $2,000
$2,000 to $3,000...
$3,000 to $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




'
_ .
i
i
:

i
j

Per cent
of total
0.01
.24
.57
.42

$55, 538
1, 761, 233
4, 216, 702
3, 078, 080
4,167, 353
3, 661, 727
4, 066, 058
4, 247, 898
4, 002,044
4, 294, 468
4, 296, 554
4, 482, 319
4, 547, 951
4,661,819
4, 767,184
24, 435, 329
25, 273, 647
25, 514, 609
46, 698, 797
40, 583, 274
35, 873, 940
31, 493, 332
27, 328, 705
24, 886, 244
21, 364, 368
77, 900,137
48, 349, 722
31, 832, 625
23, 814, 809
32, 461, 241
22, 794, 386
32, 965, 606
20, 699, 760
23, 050,128
11, 871, 996
14, 849, 752
7, 995,107
6, 951, 577
17,174, 771

'. 50
.58
. 55
.59
.59
.61
.62
.64
.65
3. 33
3.45
3.48
6.38
5.54
4.90
4.30
3.73
3.40
2.92
10. 64
6.60
4.34
3.25
4.43
3.11
4. 50
2 82
3.15
1.62
2.03
1.09
.95
2.34

732, 470, 790

100. 00

Cumulative distribution over class below

Amount

$732, 470, 790
732, 415, 252
730, 654, 019
726, 437, 317
723, 359, 237
719,191,884
715, 530,157
711,464,099
707, 216, 201
703, 214,157
698, 919, 689
694, 623,135
690,140, 816
685, 592, 865
680, 931, 046
676,163, 862
651, 728, 533
626, 454, 886
600, 940, 277
554, 241, 480
513, 658, 206
477, 784, 266
446, 290, 934
418, 962, 229
394, 075, 985
372,711,617
294,811,480
246, 461, 758
214, 629,133
190, 814, 324
158, 353, 083
135,558,697
102, 593, 091
81, 893, 331
58, 843, 203
46, 971, 207
32,121, 455
24,126, 34S
17,174, 771

Per cent
of total
100. 00
99.99
99. 75
99.18
98. 76
98.19
97.69
97.13
96. 55
96. 00
95. 41
94. 82
94.21
93. 59
92. 95
92.30
88. 97
85.52
82.04
75. 66
70.12
65.22
60.92
57.19
53. 79
50. 87
40.23
33. 63
29. 29
26.04
21. 61
18.50
14.00
11. 18
8.03
6.41
4.38
3.29
2.34

Cumulative distribution under class above
Per cent
of total

Amount
$55, 538
1,816,771
6, 033,473
9, 111, 553
13, 278, 906
16, 940, 633
21, 006, 691
25, 254, 589
29, 256, 633
33, 551,101
37, 847, 655
42, 329, 974
46, 877, 925
51, 539, 744
56, 306, 928
80, 742, 257
106, 015, 904
131, 530, 513
178, 229, 310
218, 812, 584
254, 686, 524
286,179, 856
313, 508, 561
338, 394, 805
359, 759,173
437, 659, 310
486, 009, 032
517, 841, 657
541, 656, 466
574,117,707
596, 912, 093
629, 877, 699
650, 577, 459
673, 627, 587
685,499, 583
700,349, 335
708, 344, 442
715, 296, 019
732, 470, 790

:

0.01
.25
.82
1.24
1.81
2.31
2.87
3.45
4.00
4.59
5.18
5.79
6.41
7.05
7.70
11.03
14.48
17.96
24.34
29.88
34.78
39.08
42.81
46.21
49.13
59.77
66. 37
70.71
73.96
78.39
81.50
86.00
88.82
91.97
93.59
95.62
96.71
97.66
100. 00

80

STATISTICS OF INCOME

TABLE 4.—Individual

returns—Number

of returns and net income distributed

according to sex and family relationship, by States and Territories
llncome returned for the calendar year ended Dec. 31,1926. Fiscal year returns are included. See pp. 1 and 2] ]

States and Territories

Joint returns of husbands
and wives, with or without dependent children,
including h u s b a n d s
whose wives, though living with them,fileseparate returns
Number of
returns

Alabama
Alaska2
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.

Net income 1

Single men—Heads of
families

Number of
returns

Net income 1

15, 270

$92, 917,972

2,020

$7, 574, 343

4,364
11, 837
185, 096
17,907
35,857
4,532
15,195
32, 739
19, 641
4,958
5,770
172, 593
36, 992
23, 826
19, 239
15, 500
16, 357
10, 437
31, 278
104,919
81, 645
32, 869
10,243
51,163
6,665
19, 823
1,502
7,072
90, 227
3,036
365, 379
19, 942
5,841
107, 512
23,932
15, 010
173,863
12,664
7,273
7,913
18, 937
47,313
7,062
4,117
18, 797
23,578
15,936
49,512
4,049

19, 306, 304
60, 060,183
1, 041, 885,464
99, 788, 739
250, 256,912
46, 573, 846
111, 375, 626
228, 228, 767
117,217,658
27,361,956
21,390,898
1, 262,414, 460
228,953,984
130, 224, 252
111,867,755
106,387, 086
68, 215, 269
71, 215,485
224,056,152
683,813, 065
592, 320, 395
198, 520, 821
45, 809, 782
332, 239, 327
35,443,447
95, 252, 536
7,122, 525
39, 790, 501
673,466,292
12,165, 634
3,032,881,988
105, 280,191
23, 768,936
714, 572, 386
158, 740, 547
87, 719, 851
1, 269,086, 605
90, 504,934
35,001,135
28,319,404
118, 949, 785
197,180,276
36, 591,937
25,801, 871
114, 616, 294
102,031,179
92, 789,815
267,048,593
19,391, 221

615
1,078
15, 648
2, 568
5,955
517
1,869
2,183
2,171
581
614
21,128
5,949
5,282
1,868
3,314
2,643
1,453
4,185
15, 557
9,331
3,268
1,305
7,716
1,361
1,887
201
1,109
11,524
368
48, 767
2,034
492
18, 055
1,584
2,184
33, 320
2,030
1,240
429
2,546
4,842
640
611
3,049
3,150
1,949
5,343
557

1,892, 312
4, 054,117
63, 310, 716
8, 263,699
24, 323,039
2, 892,974
7, 568, 217
10,976, 629
8, 430, 826
1,753,410
1, 769,186
92,081,937
21,415,033
15, 042, 837
6, 589, 201
11, 551, 614
10, 437, 246
4, 975, 446
19, 574,174
61,190, 757
41, 304,996
12, 838, 986
4, 071, 378
28,106, 006
3, 718,183
6, 546,176
864, 578
3, 583, 439
50, 524,753
1,162, 620
242,498, 638
8,478,511
1, 551, 353
65, 602, 584
7, 233, 722
6, 984, 053
136, 499, 714
7, 922, 914
3, 692, 979
1, 302,454
9,901, 302
19, 265,787
2,083, 275
2,436,872
10,616,169
9, 671, 361
6,779,039
19,322,467
1,870, 257

2,017,182 13, 555,920, 041

268,090

1,102,102, 279

i Capital net gain from sale of assets held more than 2 years is included in net income, but capital net
loss from sale of assets held more than 2 years and net loss for prior year are not deducted.
3 Alaska included in the State of Washington.




81

STATISTICS OF INCOME

TABLE 4.—Individual returns—Number of returns and net income distributed
according to sex and family relationship, by States and Territories—Continued
Single women—Heads
of families
States and Territories

Alabama
___
Alaska 2
Arizona
Arkansas
California
Colorado
_
Connecticut
_
Delaware
District of Columbia.
Florida
Georgia
Hawaii
._
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky.
Louisiana
Maine
Maryland..
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
Total

Single men—Not heads of
families

Number
of re- Net income 1 Nruemubre rs of I Net income 1
t n
turns

Single women—Not
heads of families
Number |
of reNet income i
turns

213
436
7,818
976
1,690
210
1,613
1,128
922
298
177
7,779
1,712
1,396
706
1,071
1,213
434
2,088
7,089
2,981
1,012
384
2,759
270
692
52
339
4,276
139
20, 400
589
139
4,858
633
869
11,364
663
377
71
825
2,433
131
215
1,019
1,285
587
1,259
81

$2,490,856

7, 686

$22, 286, 721

2,371

$7,087,093

699, 499
1, 734, 890
36, 097,440
3, 513, 265
8, 654, 810
1,161, 540
5, 682,016
5,902, 494
3, 349, 538
1,196,469
568, 956
34,415,035
5, 313, 429

613 j

3,712
4,279
61, 284
9,313
23, 333
2,427
7,760
13, 579
9,211
1,758
3,304
120, 668
25,156
13, 368
7,647
8,681
8,399
4,426
17, 714
58, 680
63,712
19, 293
3,689
26, 352
6,816
7,710
2,488
4,378
41, 598
1,768
196,913
8,579
2,690
73, 796
7,958
9,948
125, 374
7,015
3, 585
3,087
8,526
24, 292
4,771
2,305
10,103
20,424
11,176
32,381
3,759

9,145,861
12, 242, 692
208, 072, 653
25, 241, 448
71,311,512
8, 733, 898
27,905,164
43,927,670
25,160, 621
5, 795,193
7, 563,069
367, 375, 270
67,544, 791
33, 374,101
21,182,106
28,865, 541
26, 576,112
14, 885, 852
60, 288, 552
186, 775, 768
167,898, 775
49, 757, 321
8,978,111
83,844, 858
16,178,075
20,113, 017
5,484.691
11,810,074
144,056, 057
4, 628, 873
811,711,968
21,604, 705
5,821,707
201,880, 466
36,113, 681
25,421, 377
394,039, 598
25, 484, 868
9,030,106
6, 392,751
25, 676,016
79, 647,813
10,384,166
6,437,428
28,993,894
49,654, 448
28,197,900
76, 889, 080
8, 647,489

549
1,356
35, 921
3,206
11,571
1,199
12, 272
5,070
3,890
1,298
483
41,405
5,656
4,761
2,483
3,462
3,010
2,304
9,779
29,390
15, 295
5,413
1,172
9,160
914
2,757
199
1,832
22, 742
446
96,144
3,240
586
21,349
2,330
2,246
43,475
3,020
1,018
798
3,681
8,199
715
1,124
3,985
4,571
2,185
9,338
357

1, 666,772
4,180,439
132,986, 270
10, 644,996
49, 490, 512
5, 581,957
35,151,084
17,944,406
10, 392, 527
4, 784, 911
1,168,190
144, 779,903
21,941,192
14, 788,367
7, 289, 770
12, 060,029
10, 783, 731
9, 667,077
42,342,487
120,444,944
51, 648,995
17,413, 504
2, 815,088
34,377,923
2, 270, 355
7, 250, 970
676, 330
7,138, 763
87, 080, 758
1, 043, 583
453,997,141
8, 757, 546
1, 208, 520
81, 951, 229
8,328, 595
7,174,316
185, 508, 557
17, 508,135
2, 773,411
1, 583,496
11, 734, 790
28,099,914
2, 215,405
5,039,457
11,932,813
12, 550,474
7, 382, 765
25,329, 231
930,985

449, 727

1,750,899, 706

3, 829, 661
2,177, 600
3,919,804
4,854, 368
1, 582, 058
9.192, 880
25,168, 344
13, 261, 579
4, 265, 478
1,147, 591
9, 848,081
775, 337
1, 976, 676
269,998
1, 215, 745
21, 054, 441
509, 779
108,891, 212
2, 837, 848
360, 575
20, 207, 881
2, 751, 774
2, 839, 768
48,949,124
3.193, 057
1,099,411
151, 363
3, 015, 640
10,107, 623
546,169
698,066
3, 715, 960
4, 378,095
2,141, 417
4, 386, 485
320, 671

100,284

436,421,796

1,146,871

3,639,033,908

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




82

STATISTICS OF INCOME

TABLE 4.—Individual returns—Number of returns and net income distributed
according to sex and family relationship, by States and Territories—Continued
Wives filing separate
returns from husbands
States and Territories

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

Number
of rereturns

Net income 1

-..

_.

_.

I-

|
..I
j
_-.|
!
i
!
J
i
!

: 113,550

j
I
I

|

660,913
2, 388, 749
84,883, 495
7,352, 508
29, 740, 061
5, 600, 208
10, 373, 661
15, 621, 007
6, 595, 312
2,058, 340
196, 685
93, 944, 404
13,456, 391
5, 756,144
4, 566, 774
6,316,913
1, 513,188
5, 653, 260
19, 304, 614
70,183, 620
39, 380, 050
13, 618,184
2, 037, 942
24,384, 968
904, 597
3,014,463
179, 506
3, 205, 295
56,115, 270
222, 467
334, 039, 334
6, 273, ISO
458, 026
62,281, 325
9, 868, 4S6
4, 890, 825
104,084,996 I.
10,437,066
1,463,289 !
403,795 |
6,436,760
4, 709, 744
2,011,217
1, 795, 389
6,149, 543
2,144, 720
4,105, 981
14, 666, 886
589, 958
1,110,205,587

Grand total

Number
of re- Net income i Number of Net income
returns
returns

l

28,540

$4,166, 018

580
97
377
9,298
1,140
3,043
416
1,315
1,410
909
253
49
11,152
1,661
843
789
793
257
655
2,116
8,407
3,840
2,372
403
2,359
165
663
27
546
5,953
54
25, 441
948
133
5,626
1,060
698
10,179
970
316
116
980
1,068
249
274
844
450
711
1,418
127

Community property
income

959

$8, 344,917

279

4,437, 650

1,220

7,230, 967

7,117

63, 098, 936

328

2,198,194

702

4,898, 551

23,291 I 208,551,344

8,492

65,161, 773

42,388

363,922,332

$136, 523, 003

10, 509
19,363
315, 344
35,110
81,449
9,301
40, 024
56,109
36, 744
9,146
11, 617
374, 725
77,126
49,476
32, 732
32, 821
38, 996
19, 709
67,160
224, 042
176, 804
64,227
17,196
99, 509
16,191
33, 532
4,797
15, 276
176, 320
6, 513
753, 044
35, 332
9,881
231,196
37, 497
30, 955
397,575
26, 362
13, 809
12,414
35, 495
111,438
13, 568
8,646
37, 797
61, 950
32, 544
99, 251
8,930

41, 716, 578
84, 661,070
1, 571, 673, 688
154, 804, 655
433, 776, 846
70, 544, 423
198, 055, 768
322, 601, 033
171,146,482
42,950,279
39, 887, 951
1,995,011,009
358, 624, 820
203, 015, 362
153,673,206
169,100, 987
185,478, 858
107, 979,170
374, 758, 859
1,147, 576, 498
905, 814, 790
296, 414, 294
64, 859, 892
512, 801,163
59, 289, 994
134,153, 838
16, 795, 822
66, 743; 817
1,032, 297, 571
24, 631, 507
4, 984, 020, 281
153, 231,981
33,169,117
1,146, 495, 871
223, 036, 805
135, 030,190
2,138, 168, 594
155, 050, 974
53, 060, 331
38,153, 263
175, 714, 293
547, 562, 501
53, 832,169
42, 209, 083
176, 024, 673
245, 592, 050
141, 396, 917
407,642, 742
31, 750, 581

4,138,092

21,958,505,649

1
Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss
from sale of assets held more than 2 years and net loss for prior year are not deducted.
2
Alaska included in the State of Washington.




83

STATISTICS OF INCOME

TABLE 5.—Individual returns—Number of returns and net income distributed accord'
ing to sex and family relationship, by income classes
[Income returned for the calendar year ended Dec. 31, 1926. Fiscal year returns are included. See
pp. 1 and 21]
Joint returns of husbands
and wives, with or without dependent children,
including husbands whose
wives, though living with
them, file separate returns

Income classes

Number
of returns
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.

48, 983
1,018
117, 680
36, 621
226,139
9,991
424, 997
97,117
160, 571
242, 795
16, 904
137. 002
6,247
96, 279
3,496
70, 494
2,471
48,651
1, 981
40, 231
30, 939
24, 714
19, 763
16,446
13, 689
43, 533
23, 004
13, 733
15, 213
7,891
4,806
3,114
2,073
1,614
1,111
2,884
1,127
571
328
334
192
204
86
74

$5,000 to $6,000 2
$5,000 to $6,000
$6,000 to $7,000 2
$6,000 to $7,000
$7,000 to $8,000 2
$7,000 to $8,000
$8,000 to $9,000 2
$8,000 to $9,000. .
$9,000 to $10,000 2.
$9,000 to $10.000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000. ... .
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000....
$1,000,000 to $1,500,000..
$1,500,000 to $2,000,000..
$2,000,000 to $3,000,000..
$3,000,000 to $4,000,000..
$4,000,000 to $5,000,000..
$5,000,000 and over
grouped l

23

1

$27,111,323
676, 361
185, 651, 227
63, 932, 972
573, 643, 886
24, 785, 707
1, 496.100, 903
367; 399, 298
698, 639,914
1,108, 384, 218
91,129,886
749, 831,913
40, 233,986
622, 593,169
26, 067, 576
526, 691, 368
20, 919, 955
412,450,456
18, 798, 724
381, 556, 372
324,125,437
283, 781, 894
246, 686, 834
221, 787, 341
198. 313,155
749, 495,109
512, 671,157
375, 036,155
522, 897, 691
351,117,398
262, 539, 294
201,187,127
154, 768, 814
136, 774, 649
105, 480, 597
348, 564, 049
193,674, 289
127, 634,161
89, 898, 770
115,013,821
85, 588, 824
121,428, 962
73,693, 841
91, 636, 978
43, 845, 404
57, 788,478
26, 920, 522
18, 671, 099
78, 298, 977

Number [
!
of returnsj Net income
3,309
68
75,179
3
88,847
244
36,121
4,832
8,092
14,184
788
7,632
339
5, 451
196
3,964
138
2,892
113
2,300
1,831
1,403

1,158
967
811
2,531
1,378
882
906
449
295
182
127
99
67
167
59
25
19
19

J

$2,025,994
33, 454
129, 307, 224
4,305
214, 232,188
670,117
122, 856, 596
18, 238, 092
35, 284,017
64, 326, 553
4, 259,130
41, 763, 555
2,180, 648
35, 200, 500
1, 455, 209
29, 605, 261
1,163, 688
24, 555,470

1, 074,815
21, 812, 828
19,180,864
16, 091, 264
14, 449, 750
13,035, 366
11, 752, 990
43, 449,033
30, 652, 805
24, 086, 939
31,015,214
19, 954, 837
16, 029, 805
11, 872, 827
9, 499, 218
8, 366,117
6, 310, 660
19,961,966
10,100,475
5, 533, 240
5, 334, 966
6,679, 094
2, 762, 695
5, 041, 821
3,939, 530
3, 201, 903
(3)

()

13, 749, 256

2,017,182

Total _
Nontaxable 2
Taxable

Net income 1

Single men—Heads of
families

13,555,920,041

268,1

1,009,469
I 1,007,713

3,178,297,380
10,377,622,661

213,122
54,968

1,102,102, 279
513, 839, 509

588, 262, 770

Capital net gain from sale of assets held more than 2 years is included in net income, but capital net
loss from'sale of assets held more than 2 years and net loss for prior year are not deducted.
2
Nontaxable. Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayers.




84

STATISTICS OF INCOME

TABLE 5.—Individual returns—Number of returns and net income distributed according to sex and family relationship, by income classes—Continued
Single women—Heads
of families

Single men—Not heads of
families

Single
women—Not
beads of families

Number
of returns

Number
of returns Net income *

Income classes
j Number | Net income :
I of returns j
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.

1,597

.

$6,000 to $7,000 2
$6,000 to $7,000
$7,000 to $8,000 2
$7,000 to $8,000
_
$8,000 to $9,000 2
$8,000 to $9,000.
$9,000 to $10,000 2
$9,000 to $10,000. _
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000.
$20,000 to $25,000
$25,000 to $30,000..
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000....
$2,000,000 to $3,000,000....
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000.

622
14
261
89
194
129
292
726
679
217
460
613
296
347
250
994
212
832
734
675
513
441
396
214
733
458
486
252
151
116
56
46
34
89
29
11
7
8
5
4

$5,000,000 and over
Classes grouped 3
Total

Nontaxable 2_
Taxable

$971,244

58, 566, 747
24, 323
70, 293, 690
236,134
38, 239, 263
4, 215, 000
14,517,726
16, 789, 725
3, 709, 745
12,154, 266
2, 983, 856
10, 431, 446
2, 214, 050
10, 070, 387
2,123, 773
8, 442, 032
2, 013, 661
7, 894, 653
7, 702, 390
7, 756, 215
6, 393,976
5, 950, 980
5, 736,139
20, 935, 962
16, 324,126
12,433, 324
16, 787, 777
11,199, 964
8, 200, 046
7,480,119
4,211,600
3, 930, 421
3, 202. 892
10,486, 220
4, 943, 466
2, 472, 616
1, 932, 268
2, 741,488
2, 259, 442
(3)

7, 448, 644

32,195
428
139,028
403, 875
19, 080
337, 288
4,877
89, 797
3,078
40, 816
887
14, 621
662
10,311
525
7,401
403
5,532
340
4,381
3,731
3,019
2,344
2,114
1,730
5,806
3,270
2,083
2,419
1, 335
832
562
406
270
213
555
249
103
70
87
43
42
30
14
6
6
3
1
3

100,284

436,421,796

1,146, 871

81,863
18,421

195, 633, 755
240, 788, 041

201, 075
945, 796

Net income i

$18,175, 716
15,419
252, 739
270
208, 738, 658
85,413
711, 515, 346 132,073
44, 666,104
16, 500
808, 637, 214
91, 586
16, 624, 588
6,899
311,411,379
31, 860
13,643,212
4,084
182, 585, 799
16, 844
4, 855, 771
1,339
79,941,128
6,798
4, 289,925
1,095
66, 682, 578
5,149
3, 926, 722
811
55, 332, 861
3,911
3,414, 594
608
3,092
47, 009, 465
3, 224, 228
520
41, 543, 376
2,514
39, 063, 277
2,450
34, 665, 068
2,024
29, 266, 492
1,725
28,491, 797
1,440
25,107, 891
1,259
99, 959,117
4,271
72, 832, 544
2,493
56, 938, 253
1,719
83, 402, 042
1,893
59, 295, 003
1,101
45, 403,123
638
36, 375, 280
419
30, 247, 734
307
22, 881, 341
215
20,136, 433
151
66, 983, 347
434
42,815,634 I
154
22,886,277
69
19,188, 209
36
30, 473, 214
57
19, 275, 785
27
25, 705, 536
30
25, 573, 674
10
17,192, 713
11
11,319,377
5
15,120, 048
10,400,112
(3)

16, 964, 514

21,563,184 |_

3,639,033,908

$8, 805,460
177, 092
129, 268,453
229, 002, 796
39,812,433
219, 307, 771
23, 613, 611
110, 389, 645
18,166,152
75,191, 380
7, 329, 090
37, 233,143
7, 095,116
33, 327, 793
6, 059,400
29, 240, 697
5,165, 975
26,199, 646
4, 933,442
23, 836, 485
25, 693, 942
23, 249, 438
21, 527,102
19, 405,428
18, 267, 565
73, 657, 885
55,465, 609
46, 965, 348
65,109, 776
49, 012, 505
34, 789, 311
27, 076, 785
22, 920, 224
18, 263, 697
14, 283,124
52, 537, 205
26, 466, 604
15, 365, 599
9, 908, 256
19, 428, 719
12, 243, 794
17, 344,190
8, 759, 760
13, 555,454
8, 482, 292

449,727

1, 750, 899, 706

321, 559, 518 132, 688
3, 317, 474, 390 317, 039

250, 249,132
1, 500, 650, 574

1
Capital net gain from sale of assets held more than 2 years is included in net income, but capital net
loss from sale of assets held more than 2 years and net loss for prior year are not deducted.
2
Nontaxable. Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayers.




85

STATISTICS OF INCOME

TABLE 5.—Individual returns—Number of returns and net income distributed according to sex and family relationship, by income classes—Continued
Wives filing separate
returns from husbands

Community property
income

Grand total

Income classes
Number
l
of returns Net income
5,308
Under $1,000 2
10, 050
Under $1,000
6,639
$1,000 to $2,000 2
12, 825
$1,000 to $2,000
4, 268
$2,000 to $3,000 2
11, 403
$2,000 to $3,000
3,140
$3,000 to $4,000 2
8,589
$3,000 to $4,000 2
1,878
$4,000 to $5,000
7,048
$4,000 to $5,000 2
844
$5,000 to $6,000
4,478
$5,000 to $6,000.
2
702
$6,000 to $7,000 2
3, 545
$6,000 to $7,000 2
554
$7,000 to $8,000
2, 930
$7,000 to $8,000..
464
$8,000 to $9,000 2
2,401
$8,000 to $9,000
467
$9,000 to $10,000 2
2,077
$9,000 to $10,000
S
2, 087
$10,000 to $11,000
1, 799
$11,000 to $12,000
|
1,666
$12,000 to $13,000
I
1,411
$13,000 to $14,000
!
1,294
$14,000 to $15,000
}
4, 395
$15,000 to $20,000
S
2, 661
$20,000 to $25,000
j
1, 843
$25,000 to $30,000
— j
!
2,250
$30,000 to $40,000
1, 272
$40,000 to $50,000
!
792
$50,000 to $60,000
I
539
$60,000 to $70,000...!
384
$70,000 to $80,000
249
$80,000 to $90,000
i
217
$90,000 to $100,000
I
540
$100,000 to $150,000
!
198
$150,000 to $200,000
108
$200,000 to $250,000
62
$250,000 to $300,000
63
$300,000 to $400,000
!
37
$400,000 to $500,000
\
35
$500,000 to $750,000
16
$750,000 to $1,000,000
14
$1,000,000 to $1,500,000
4
$1,500,000 to $2,000,000-...
2
$2,000,000 to $3,000,000
1
$3,000,000 to $4,000,000—
$4,000,000 to $5,000,000
1
$5,000,000 and over
!...
Classes grouped 3
l__.
Total
Nontaxable 2
Taxable

5, 678,016
9, 949,479
19, 559, 301
10, 369, 988
28,258, 590
10, 861,163
30,125, 736
8, 519, 639
31, 708, 821
4, 623,180
24, 485, 853
4, 535, 512
22, 973, 660
4,147,998
21,911,431
3, 929, 493
20, 379, 417
4,436,127
19, 743, 525
21, 885, 021
20, 663, 651
20, 794, 922
19, 035, 662
18, 736, 778
75,966, 509
59, 358,422
50,447, 783
77, 705, 861
56, 557,037
43, 324, 298
34, 803, 062
28, 682, 705
21,127, 564
20, 566, 735
65, 240, 349
24, 222, 691
16, 856, 641
21, 856, 039
16, 664, 828
21, 307, 573
14, 229, 987
15,911,231
6,3572,825
()

Number
Number
1
of returns) Net income of returns
853
15
1,395
152
899
2,197
621
5,105
351
7, 363
147
4,736
128
3,499
89
2,599
68
1,880
70
1,502
1,267
944
799
636
597
1,697
928
462
537
303
184
118
61
41
31
55
29
10
3
8
6
2
1

$424,730
6,680
2,131, 227
265,064
2,148, 605
5, 840, 771
2,210, 634
18, 070, 389
1, 566, 845
33,108, 537
809, 657
25, 996,478
823, 551
22, 632,190
665, 592
19,401,386
577, 344
15, 964, 043
664, 280
14, 228, 836
13, 294, 000
10, 815, 486
9, 953, 914
8, 555, 682
8, 640, 488
29, 277,006
20, 718, 999
12, 642, 452
18,521,462
13, 526, 398
10, 023, 062
7, 583, 617
4, 519, 437
3, 479, 598
2,997, 818
6,416, 779
5, 039, 738
2,136, 789
772. 045
2, 564, 358
2, 662, 061
(3)

|
1
2,244,304 !

14, 362, 930

107,664
11, 849

459, 956
585, 563
384,994
452, 798
487, 849
238, 429
181, 346
332, 776
21, 588
177,484
9,633
125, 847
5, 967
92, 646
4,402
65, 442
3,703
53, 837
43,039
34,578
27, 968
23, 455
19, 776
63,447
34,467
21,180
23, 704
12, 603
7,698
5,050
3,414
2,534
1,824
4,724
1,845
897
525
576
316
325
143
117
43
34
14
9
14

Net income l

$60,413,206
6,824,342
723, 613, 015
1, 024, 304,107
955,166, 894
1, 087, 736, 304
1, 710,506,758
859, 849, 539
790, 337, 505
1, 512, 095,033
116, 716, 459
971,406, 336
62,142, 594
813, 841, 336
44, 536,547
692,253, 391
37, 294, 822
555, 000, 529
35,145,277
510, 616, 075
450,944, 931
397,023, 016
349, 072, 990
316, 262, 256
286, 555,006
1,092, 740, 621
768,023, 662
578, 550, 254
815,439, 823
560, 663,142
420,308, 939
326,378,817
254, 849, 732
214,823,387
172,978, 259
570,189, 915
317,269, 021
200,251, 373
143,891,155
198,756, 733
141,457,429
194,732, 900
123,148, 302
143,321,982
73,421,801
86, 278, 668
48, 360, 343
41, 335,421
101, 675, 702

113,550

1,110,205,587

42,388

363,922,332

4,138,092

21, 958, 505, 649

24, 264
89, 286

64,271,318
1, 045, 934, 269

4, 621
37, 767

12,022,465
351,899,867

1,667,102
2,470,990

4,535,873,077
17,422,632,572

1
Capital net gain from sale of assets held more than 2 years is included in net income, but capital net
loss from sale of assets held more than 2 years and net loss for prior year are not deducted.
2
Nontaxable. Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayers.




86

STATISTICS OF INCOME

TABLE 6.—Individual returns—Distribution of income by sources of income, general

deductions, and net income, by States and Territories
[Income returned for the calendar year ended Dec. 31, 1926. Fiscal year returns are included. See
pp. 1 and 21]
Sources of income
Profits from
sale of real

States and Territories

Number of
returns

W a g e s and
salaries

Business

Partnerships

estate, stocks,
bonds, etc.,
other than
capital net
gain from sale
of assets held
more than
two years

Alabama
Alaska i.
Arizona
_
Arkansas
California
Colorado
Connecticut
Delaware...
District of Columbia.
Florida.
_
_
Georgia
_.
Hawaii
Idaho
Illinois
Indiana
_
_
Iowa
_
_
Kansas
Kentucky
Louisiana
M aine
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.

28, 540

$69, 338, 714

!3,497, 735

$17, 845, 256

$10,165, 046

10, 509
19, 363
315, 344
35,110
81, 449
9,301
40, 024
56,109
36,744
9,146
11,617
374, 725
77,126
49, 476
32, 732
32, 821
38, 996
19, 709
67,160
224, 042
176, 804
64, 227
17,196
99, 509
16,191
33, 532
4,797
15, 276
176, 320
6, 513
753, 044
35, 332
9,881
231,196
37, 497
30, 955
397, 575
26, 362
13, 809
12,414
35, 495
111,438
13,568
8,646
37, 797
61, 950
32, 544
99, 251
8,930

20, 491, 850
38,041, 378
621,920, 748
69, 308, 283
167,978,137
22, 403,825
107, 733, 319
150, 614,429
100, 836, 374
22, 746, 216
18, 317, 894
969, 315, 094
166, 520, 331
97, 254, 676
54, 970, 760
80, 912, 912
88, 040, 303
38, 054, 696
175, 213, 002
514,165, 599
423, 683, 385
141, 541, 754
31,551,169
268, 381, 430
31, 588, 336
57, 317, 299
8, 720, 940
26, 799, 573
491, 757, 948
11, 327,183
2,114,232,071
86, 028,826
15, 444, 829
587, 832, 051
79,912, 415
65, 230,964
968, 340, 945
69,102, 732
31, 755, 872
18,109, 028
86, 403, 778
225, 040, 089
30, 069,969
16, 520,952
89, 475, 817
132, 540,997
73, 273, 855
201, 381, 454
16, 770, 329

10, 255, 587
20,131, 086
286, 908, 254
33, 668, 405
63, 962, 548
7,008,939
27,116, 639
62,054, 253
29, 801,098
4,947, 692
15, 378,119
339, 579,094
64,130, 307
51, 480, 072
50, 877, 439
29, 096, 231
32,197,450
22,473,811
45,027, 451
174, 952,918
156, 502, 891
53, 505, 420
18, 871, 044
74, 816, 332
16, 630, 794
38, 758, 573
4,176,104
13, 710,148
142, 012, 710
7, 711, 524
557,889,112
31, 768,125
13,844,734
200, 031, 457
52, 245,191
32,193, 612
351,449, 524
19, 760, 052
11,882, 316
13,820,910
27, 701, 942
129,187,175
11,182,113
8, 333,980
27, 407, 377
52, 537, 877
25, 350, 362
75, 906, 077
9,163,104

3, 604,100
11, 543, 505
106, 494,175
13, 705, 952
21, 741,016
2, 664, 530
9,433, 591
36, 361,031
17, 824, 208
I, 350, 790
4, 321, 007
145,811,723
30, 639, 407
20, 346, 363
10,127, 427
13, 377, 342
19, 282, 500
5, 758,125
20, 664, 288
79, 640, 372
50,876,192
22, 082, 350
9,136, 003
32, 618,938
5, 932, 337
10, 310, 391
1, 632, 868
3, 665, 236
62,960, 929
2, 402,157
501, 325, 955
10, 054, 659
4,188, 681
73, 527, 034
27, 405, 215
11,924, 505
143, 315, 939
7, 894, 467
5,177, 463
4, 012, 530
18, 769,827
53, 052, 318
3, 935,469
3,127,183
14, 740,470
16, 240, 775
II, 002, 472
25,936,956
2, 795, 006

2, 366,145
3, 748,490
126,409,446
7, 830,096
31,300, 836
7, 611,143
10, 937,080
89,962,002
8, 951,181
3,400, 758
1,148, 301
128, 345,063
15, 285, 047
7,134,457
5, 297, 299
12, 461,184
12,022,403
6, 467, 631
19, 742, 753
69, 911,141
63,101, 264
11, 452, 447
4, 570, 614
23,405, 742
1, 583, 344
5, 671, 831
786, 509
3, 942, 757
77, 377, 825
1,167,473
359, 096, 491
11, 548,935
822, 577
54, 738, 950
14, 387, 239
5, 886, 208
139, 723,493
9, 744, 356
2, 387, 397
946, 481
9,044,141
33,953,128
1,431, 670
2, 060,808
10, 974, 707
10, 618, 258
7, 614,994
16, 512, 271
575,962

4,138, 092

9, 994, 314, 530 3, 572, 895, 708 1, 732, 581,033

i Alaska included in the State of Washington.




1, 465, 625, 374

87

STATISTICS OF INCOME

TABLE 6.—Individual returns—Distribution of income by sources of income, general
deductions, and net income, by States and Territories—Continued
Sources of income—Continued
States and Territories Capital net
gain from
sale of assets
held more 2
than 2 years
$2,384,044
Alabama
Alaska i
Arizona..j
195,148
Arkansas
101,298
California.
72,430,401
Colorado..
3, 698,418
Connecticut
16,400, 738
3, 761,444
Delaware
5, 484,851
District of Columbia..
Florida
11,960, 642
Georgia
1,869, 781
1,109,057
Hawaii
Idaho
Illinois
73, 072, 607
20, 702,477
Indiana
Iowa
_
1, 626, 630
Kansas
1,071,885
Kentucky
2, 373, 227
Louisiana
2,066,080
6, 505, 212
Maine
Maryland
_ 13,093, 024
Massachusetts
43,952,142
Michigan.
43,729,925
Minnesota
_
4, 677, 856
Mississippi
477, 388
Missouri
16,441, 372
Montana
196,142
Nebraska
514, 796
Nevada
81, 080
New Hampshire
1, 454, 520
New Jersey.
_. 37, 893, 787
New Mexico.
326, 911
New York
288, 610, 364
North Carolina
_
2, 588, 863
North Dakota
58, 958
Ohio
45, 279, 709
Oklahoma
10, 482, 223
Oregon
3,830, 448
Pennsylvania
123, 593, 321
Khode Island
4,440, 350
South Carolina
67, 530
South Dakota
378
Tennessee._
3, 392, 086
Texas.
18, 320,839
Utah.
442,110
Vermont
683, 783
Virginia
_.
3, 499, 792
Washington
2,978, 397
West Virginia
2, 595, 228
Wisconsin
12, 396, 872
Wyoming..
3,400
Total

Rents and
royalties

I Interest on !
GovernInterest and ment obli- j
investment gations re- |I Dividends
income
ported for •
surtax
$166,773 |

$14,917,999

$12,210,321

$12,504,637

3,117, 549
11,318,851
174, 578, 519
13, 971, 618
20, 299,396
2,515,956
12, 059, 893
33, 586, 279
14, 673, 099
2, 586, 936
2, 568,809
166,652, 709
28, 020,949
14, 654,893
28,133,105
10, 729,070
17, 947,832
4, 720, 692
18,487,488
42,125,191
59,098,364
17, 488, 313
6, 295, 714
37, 928,066
3, 730,955
13,136,025
771,911
3, 377,916
48, 806, 247
2,000,196
185,479,420
12, 927, 395
2, 207, 026
76, 621,170
38,436, 537
11,068,916
118, 616,072
7, 671,581
4,193,421
2,872, 294
13, 693, 763
80, 993, 544
2, 522, 559
1, 743,062
12,825,164
16, 847,015
10, 660, 394
21, 690, 071
2, 097,447

3, 707,194
30,591 I
4, 333, 839
291,181
102,537 | 10, 300,077
6, 868, 207
1,020,888
1,392,288
154,984,969
248,428,918
19, 018,221
321,679 ! 27, 042, 710
1,401, 552
18, 932, 395
739,615
6,949,765
41, 676, 471
114,167, 231
99,176 i
5,111,461
29, 860, 871
605,023
411,537 ' 29,474, 579
20,385, 780
5,366, 588
460,263
37, 417, 026
52, 219, 566 4,411,957
118,536 | 25, 236, 638
11,169,119
1,612,496
24,248 ! 11,044, 514
2, 820,461
947,179
23,169 !
2, 875, 368
3, 244,153
119, 832
163, 611, 354 2,250,668 | 313, 696,394 22,137, 622
884,802 i 53, 838,344
13, 414, 643
2,070, 359
150,018 i 29, 633, 764
25, 258, 776
1, 752,660
157,327 I
15, 562, 667
12, 323,731
915,666
561,790 I
33, 608, 211
12, 365,074
1, 697,541
361,806 ! 29, 873, 635
18, 943,908
1,074, 790
202,741 ! 23, 769, 997
15,439,194
1,809, 504
756,147 i
71,148, 738 10,303,122
42, 809, 787
2,144,725
103,355,609
273, 326, 780 22, 789,336
1,257,060 ! 159,845,905
7,317,606
69,407,350
493,386 | 55,887, 038
28, 032, 337
2, 666,410
69,281 |
6, 768, 238
368,424
5,903, 682
42, 000, 721 1,347,246 j 97,106, 277
4, 746,882
72,925 !
5, 241, 84.2
4, 690, 046
215, 865
101,059 |
13, 794, 544
14, 889, 575
1, 310, 962
7,569 !
1, 004, 683
1, 517,433
55, 702
116,266
6,152,139
15,878, 265
595, 227
97, 958, 395 1,142,885
178, 204,433 15, 234, 702
12,924
2,166, 744
1, 992,481
194,706
463, 400, 554 10,005,506 1,019, 252, 270 100, 702,314
238,142
7,138,871
30,437, 391
1, 041, 662
23,187 !
3, 863, 912
2,138, 662
201, 304
54,165, 262 3,112,345 i 238, 947, 019
7, 832,925
327,251 I
19, 392,884
27, 065, 983
7,919,898
217,358
14, 382, 847
15, 317, 313
1,008,409
183, 679, 469 3,881,777 I 412, 882, 227 52,911, 230
347,370
14, 958, 561
38, 617, 747 4, 253, 628
30,771
5, 752, 325
7,426, 768
624,657
52,818
3,540,005
2,327,449
76,945
191,487
12,119,581
28, 242, 340
1, 228,951
805, 900
51,035,164
60, 746, 408
5, 583,653
92, 664
4,101, 943
8, 934,407
352, 216
58, 560
5,438, 857
9,478, 779
611,518
362,199
14,098,309
35, 259, 898 2, 259,842
299, 234
22,050,974
27, 624, 795
1, 631, 603
422, 274
6, 446,862
30,197, 438
884,865
289, 278
49, 942,106
63, 278,996
3, 519,071
42, 615
2, 546,325
2,817,088
434, 992

912,917,534 1,450, 759, 713 1, 936, 604,432 36,781,773 ! 4,011,590,274

1
2

Fiduciary

$1,284,009

333, 365, 460

Alaska included in the State of Washington.
Capital net gain from sale of assets held more than 2 years is included in net income, but capital net
loss from sale of assets held more than 2 years and net loss for prior year are not deducted.




88

STATISTICS OF INCOME

TABLE 6.—Individual returns—Distribution of income by sources of income, general
deductions, and net income, by States and Territories—Continued
General deductions

States and Territories

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

Total income

Loss from sale
of real estate,
stocks, and
bonds, other
Miscellaneous than loss from
sale of assets
held more
than 2 years

Net income1
Contributions

$164,314,534

$23,907, 583

$106, 962

$3, 776,986

$136, 523,003

48, 393,184
103,176, 317
1, 812, 565,939
189, 881,108
485, 215, 753
81, 642, 368
228, 403, 857
479, 047, 448
212, 092, 530
50, 977,851
47, 996, 652
2, 324, 472, 328
395, 506, 666
249, 292, 309
179, 437,306,
197,182, 582
221, 810, 707
125,201,603
417,245,800
1, 326, 363,813
1,034,819, 942
337, 827, 311
84, 011, 557
598, 793, 006
69, 882, 586
155, 805, 055
18, 754, 799
75, 692, 047
1,153, 349, 861
29, 302, 299
5, 599, 994, 057
193, 772,869
42, 793,870
1, 342, 087, 922
277, 574, 836
161, 060, 580
2, 498, 393, 997
176, 790, 844
69, 298, 520
45, 758, 838
200, 787, 896
658, 718, 218
63, 065,120
48,057,482
210, 903, 575
283, 369, 925
168, 448, 744
470, 853,152
37, 246, 268

6,185, 760
16,199, 635
213, 025, 321
30, 767, 201
38, 313, 775
8, 701, 504
26,155,157
144, 068,179
36,128, 094
7,281.569
7, 395, 800
273, 534, 368
28, 231, 540
41, 420, 524
22, 518, 727
22, 553, 227
31, 204, 819
14, 702, 892
32, 995, 441
138,111,491
102, 363, 576
32, 983, 915
16, 926,155
69, 642, 947
10, 029, 425
18,123, 328
1, 862, 605
7, 411, 307
92, 978, 595
4, 276, 545
424, 389, 304
33, 930,149
8, 894,800
158,256,002
48, 008, 410
23, 286, 502
293, 929,114
16, 373, 095
14, 215, 952
6, 904, 785
19, 926,488
98, 289, 574
8, 026, 465
4, 804,142
28, 478, 338
34, 398, 208
23, 711,198
55, 654, 744

59,410
83,345
5,936, 226
1,412,970
3, 726, 907
554,428
599,472
4, 633, 854
107, 239
77,984

5, 030, 976

1, 395, 570
936, 510
7, 987, 574
1, 726, 791
145, 010
4,062
400, 003
945, 349
294, 596
89,346
561,113
577, 818
124,984
800, 836
154, 612

431, 436
2, 232, 267
21, 930, 704
2, 896, 282
9, 398, 225
1,842, 013
3, 593, 460
7, 744, 382
4, 710, 715
668, 019
416, 899
38,164,180
7,904, 022
4,164,110
3,196,100
4, 419, 414
3, 518, 882
2, 241, 029
6, 793, 497
23, 969, 582
19,692,487
6, 986,142
2,146, 407
12, 358, 597
549, 656
2, 715, 517
81, 547
1,174, 218
22, 786, 719
299,115
115, 789, 418
6,168, 656
648, 641
29, 875, 320
5,134, 051
1,807, 378
58, 308, 715
3, 639, 984
1, 877, 227
696, 728
4, 747, 112
11,920, 794
911, 890
954,911
5,839,451
2,801, 849
3, 215, 645
6, 754, 830
310, 099

41, 716, 578
84, 661, 070
1, 571, 673, 68S
154, 804, 655
433, 776, 846
70, 544, 423
198,055,768
322, 601, 033
171,146, 482
42, 950, 279
39, 887,951
1, 995, 011, 009
358, 624,820
203, 015, 362
153, 673, 206
169,100,987
185, 478, 850
107, 979,178
374, 758, 859
1,147, 576,498
905, 814, 790
296, 414, 294
64, 859, 892
512, 801,163
59, 289,994
134,153, 838
16, 795, 822
66, 743, 817
1, 032, 297, 571
24, 631, 507
4, 984, 020, 281
153, 231, 981
33,169,117
1,146, 495, 871
223, 036,805
135,030,190
2,138,168, 594
155,050,974
53, 060, 331
38,153, 263
175, 714, 29a
547, 562, 501
53, 832,169
42, 209,083
176,024, 673
245, 592, 050
141, 396, 917
407, 642, 742
31, 750, 581

25,447,435,831 2,826,509,251

178,215,623

484, 205, 308

21, 958, 505, 649

296,

002

17, 762, 771
746, 284
692, 313
49, 273

1,108, 954
1, 608,156
278, 504
16, 706, 242
6,949,089
1,442, 960
79,103
3, 990, 299
13,511
812, 372
14, 825
362, 705
5, 286, 976
95,132
75, 795, 054
442, 083
81,312
7, 460, 729

i Alaska included in the States of Washington.
3
Capital net gain from sale of assets held more than 2 ye^rs is included in net income, but capital net loss
from sale of assets held more than 2 years and net loss for prior year are not deducted.




89

STATISTICS OP INCOME

TABLE 7.—Individual returns—Distribution of income by sources of income, general
deductions and net income, by income classes
[Income returned for the calendar year ended Dec. 31, 1926. Fiscal year returns are included. See
pp. 1 and 21]
Sources of income

Number of
returns

Income classes

107, 664
11,849
459, 956
585, 563
384, 994
452, 798
487,849
238,429
181, 346
332, 776
21 588
177,' 484
9,633
125,847
5,967
92, 646
4,402
65, 442
3,703
53,837
43,039
34, 578
27,968
23,455
19,776
63,447
34,467
21,180
23, 704
12, 603
7,698
5.050
3, 414
2,534
1,824
4,724
1,845
897
525
576
316
325
143
117
43
34
14
9
14

U n d e r $1,000 i
U n d e r $1,000
$1,000 t o $2,000 i
$1,000 t o $2,000
$2,000 t o $3,000 i
$2,000 t o $3,000
$3,000 to $4,000 i
$3,000 t o $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 t o $7,000 i_
$6,000 to $7,000
$7,000 to $8,000 i
$7,000 to $8,000
$8,000 t o $9,000 i
$8,000 to $ 9 , 0 0 0 . . . .

$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 t o $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $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

Wages and
salaries

|

Business

$43, 278, 082
1, 680, 362
553. 566, 683
870; 852, 621
502, 266,092
787, 757,966
1,089,137, 775
485, 527, 379
476, 630, 566
820, 222, 440
49, 038, 790
518,409:645
19, 682, 046
419, 244, 307
11, 633, 831
343, 076, 310
8, 658, 091
268, 202, 238
7, 287,156
239, 744,009
196,344, 791
167, 968, 664
141. 396,982
124, 899,867
114, 594,159
406, 630, 262
256, 417, 252
178,442,625
229, 202. 543
139, 237, 597
93,128,976 I
69.159,166
49,844,542 |
41,777,681 I
30, 402, 118 |
89.137,434 |
44, 730, 344
27,430, 845
14,951.513
18,760,722 I
10,819,802
11,320, 064
5, 572,124
6, 957,819
4, 048, 341
3,914, 735
394, 554
320,280
612, 339

$59, 324, 611
686,082
175, 564,143
57,022,241
312,830,827
84, 747,253
445, 645, 089
142,841,467
167,454,181
388,256, 970
20, 071,156
251,172. 241
4,846,013
194,190,002
1, 907, 645
156, 672, 953
1,907,048
123, 345,392
1,187, 751
102.486, 502
80.114,790
68, 358, 706
59, 705,823
51,817,274
43,178, 962
150, 534, 244
94, 723, 844
60, 718.488
75,428,065
43, 772. 075
33. 009, 058
20. 031,018
15,067,642
10,421,718
10. 763, 213
25,880, 635
9,768.611
6, 032,075
4, 845, 006
5, 755, 930
3,009,452
4,042,379
1,325, 248
407, 208
264,963
15, 283
1,744,431

Partnerships

$5.362,334
128,002
16, 257,128
15,701,016
38, 253, 532
32, 566, 449
83,886, 405
50,448, 518
47, 682,835
112, 508, 515
6,124,022
91, 559,375
1,926, 234
83,106, 373
1,423, 287
72, 748,325
1, 081, 999
62, 746, 289
710, 400
56, 298, 530
48,313, 767
42, 914, 883
38,109,858
34,327,134
29, 551, 011
117,460,261
84, 228, 579
61,271,393
89,029, 211
61,500,186
46, 268, 786
35, 054, 514
28,186, 366
23, 657, 610
19,875, 828
55, 549, 274
36,010, 877
20,878, 561
17, 825, 960
14, 203, 780
10,504, 776
11,603,035
11,067,176
4, 755. 954
5.333, 533
4, 275, 217
287, 960
2,567
13,408

Profits from
sale of real
estate, stocks,
bonds, etc.,
other than
capital net
gain from sale
of assets held
more than
2 years
$4,103,101
727,269
10,848, 559
5,764,292
19, 524,430
17, 709,253
43, 775,150
32, 787,311
32,869, 971
73,238,071
6,095,925
50,116, 722
4, 076, 668
50. 532, 545
2,838, 919
49,405, 092
2,191, 575
46,386. 719
2,420,949
43, 262,490
41, 934,798
38, 840,809
36,280,673
33, 588,953
31, 001, 776
134, 208,162
100, 545, 057
82,439,042
114, 636,059
69, 286,115
45,428,722
28. 956,882
19, 397, 945
16, 525,034
11,247,586
38, 956,448
23,405, 758
13,400,935
9, 758,198
15.119, 056
8, 594,398
10,860,125
7, 263,169
11,367,940
1, 921, 266
2, 715, 228
6,106,466
8, 647, 294
4, 516,469

Total.

4.138, 092

9, 994,314, 530 3,572,895,708 i 1,732,581,033

1. 465, 625, 374

Nontaxable !
Taxable....

1,667,102
2.470, 990

2,761,179,112
7, 233,135,418

128, 745, 247
1,336,880,127

1

_
_

Nontaxable. Specific exemptions exceed net income.




1,190. 738.464
2, 382,157, 244

202, 708.176
1, 529, 872,857

90

STATISTICS OF INCOME

TABLE 7.—Individual returns—Distribution of income by sources of income, general
deductions and net income, by income classes—Continued
Sources of income—Continued

Income classes

Under $l,000i
Under $1,000
$1,000 to $2,000 i
$1,000 to $2,000
$2,000 to $3,000 i
$2,000 to $3,000
$3,000 to $4,000 i
$3,000 to $4,000
$4,000 to $5,000 i
$4,000 to $5,000
$5,000 to $6,000 i
$5,000 to $6,000
$6,000 to $7,000 *
$6,000 to $7,000
$7,000 to $8,000 i
$7,000 to $8,000
$8,000 to $9,000 !
$8,000 to $9,000 1
$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,G00 to $70,000
$70,000 to $80,000
$80,000 to $90,000..-.
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 t o $250,000
$250,000 to $300,000
$300,000 t o $400,000
$400,000 t o $500,000
$500,000 to $750,000
$750,000 to $1,000,000....
$1,000,000 to $1,500,000$1,500,000 to $2,000,000..
$2,000,000 t o $3,000,000. .
$3,000,000 to $4,000,000..
$4,000,000 to $5,000,000.$5,000,000 a n d over

Capital net
gain from
sale of assets
held more
than 2
years 2

$8, 887, 493
19, 271, 944
27, 297, 735
31, 410, 927
30, 202, 764
27, 588,874
25,009, 604
100, 669,193
68,870, 519
52,095, 023
36, 548, 760
63, 301,064
56,482, 294
66, 866, 511
49, 744,044
75,398, 695
39, 782, 657
40, 529, 620
26,182,101
22,105, 377
44, 672, 335

Rents and
royalties

Interest on
GovernInterest and ment obliinvestment
gations
income
reported
for surtax

$31, 563, 599 $16,135, 548
5, 507,913
2,123,521
55, 385,170
71,996,457
63, 293,059
58, 539,203
65, 775, 839
102, 030,206
82,990, 615 107, 073, 837
125,381,299
95,972, 680
86, 291,197 104,486, 878
57,519,155
50,259, 495
142, 343, 949 155, 032, 936
12,648,131
8,301, 019
70, 894, 561 80, 760, 026
7,682, 876
3, 632, 206
70,090, 888
57,109,413
2, 510,962
5, 938, 551
47, 079, 297 64,143, 307
1, 777, 889
4, 997, 501
38,807, 897
55, 331, 236
1, 591, 757
4, 340, 829
33,124, 624
47, 702, 054
28, 708, 612 43, 203, 649
25, 521, 884 39, 450, 015
21, 327, 294 34, 690,986
32,103, 250
19, 250,168
29, 709, 623
17,195, 051
64, 754, 365 112,095, 397
83, 423, 489
40,850,877
30, 617, 660 61, 868,121
83, 722, 752
42,878,167
59, 514, 904
26, 823,925
17, 530, 881 40,441, 208
33, 563, 669
14,157,408
24, 761,915
10,117, 376
7, 295, 079 19, 855, 841
5,746,556 , 14, 813, 402
17,343,930 I 49,101,417
7, 452, 439 23, 495,480
13,103, 270
5,141,175
3, 784, 014 10, 760, 750
10, 244,153
4, 417,250
7, 631, 975
2, 732,474
5, 461, 338 11, 961, 874
6, 215,953
1, 417, 301
4, 748, 628
1, 220, 447
1,990, 732
1, 425, 722
3, 239, 820
1, 828, 726
1, 795, 659
33,811
888, 587
52, 607
5, 649,159
64, 350

Dividends

$19,441,185
2,174, 298
34, 224> 597
10,345,405
49,562, 062
33, 998, 777
83,676, 231
36, 734, 615
103, 869,196
56, 201, 431
47,032, 810
43,076,102
41, 630,420
49,157,172
35, 947, 318
51, 052, 864
31, 315, 079
51, 044, 368
32, 022, 849
53, 030, 313
$1, 372,044
75, 536, 015
1, 232, 543 71,193, 215
1,186, 533
66, 840,169
1,121, 691
63,168,140
1,168, 216
61, 555, 402
4, 654, 335 263,095, 242
3,480, 271 214, 057, 777
2, 574, 801 177, 722,004
3, 822,155 278, 501,230
2,979, 702 210, 383,129
1,975,308 166, 593, 465
1, 781, 698 135, 912, 539
1,156,417 109, 306, 610
948,135
93, 527, 730
733, 691
73, 443, 274
2,069,696 i 271,148, 040
1, 009, 937 147, 969, 759
492,671
88,437,114
357,313
65, 079, 907
866, 313
91,522,082
298, 619
59,459, 843
409,434
99,127, 202
291,347
55, 750, 386
389, 684
51,119, 822
38, 297
25, 389,186
141, 877
42, 201,959
120, 228
18, 355, 082
10, 775
13, 254,408
98, 042
56,402,451

Fiduciary

$1,323, 728
166,986
3, 308,145
5, 093,964
2,186,360
12, 572, 930
5, 276, 510
10,398,125
4,859,050
14,927,990
1,437, 736
12,152,422
1, 236,143
12, 562, 318
861, 745
10, 722,487
551,534
10,183, 092
584,899
9,190, 870
8, 329,180
8, 784, 918
7, 553, 354
7,181, 930
6, 600, 052
25, 799,910
20,573, 030
17, 772, 370
22,295,018
16, 314, 930
12, 245, 927
8,880,611
5, 798, 795
4, 720,117
4, 843, 284
12, 084,544
4,857,443
2, 911, 498
2,141,923
3, 727,911
1, 804,841
3, 305, 605
471,282
1, 348, 084
15, 664
3,224, 319
44,117
53,440
84, 329

Total.

912,917, 534 1,450,759, 713 1, 936, 604, 432 36,781, 773 4,011, 590, 274 333, 365,460

Nontaxable 2
Taxable

406, 304, 549 319,136, 620
478, 721, 747 21, 625, 850
912,917,534 1, 044,455,164 1,617,467,812 36,781,773 3, 532, 868, 527 311,739,610

1

Nontaxable. Specific exemptions exceed net income.
" Capital net gain from sale of assets held more than 2 years is included in net income, but capital net
loss from sale of assets held more than 2 years and net loss for prior year are not deducted.




91

STATISTICS OF INCOME

TABLE 7.—Individual returns—Distribution of income by sources of income, general
deductions and net income, by income classes—Continued
General deductions

Income classes

Total income

Under $1,000 i
Under $1,000...
$1,000 to $2,000!
$1,000 to $2,000
$2,000 to $3,000 i
$2,000 to $3,000
$3,000 to $4,000 i
$3,000 to $4,000
$4,000 to $5,000 i
$4,000 to $5,000
$5,000 to $6,000 !
$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

$180, 532,188
13,194,433
921,150,882
1,086, 611,801
1, 092,429, 348
1,159,417, 080
1,972,751,139
949, 515,490
941,144,449
1, 762, 732, 302
150, 749, 589
1,118,141,094
84, 712, 606
935, 993,018
63,062, 258
794, 900, 635
52,480, 716
656,017, 231
50,146, 590
584,839,392
523,857, 646
464, 265, 637
407,091, 672
367,458,407
334, 554, 252
1,279,232,178
898, 300,176
673,428,504
948,402, 693
649,084, 507
483, 920,066
378, 908,432
293, 840, 372
246, 317, 819
196, 878, 556
661, 940, 611
367, 571,167
229, 923,167
166,053, 344
227, 918, 261
161, 338, 474
224, 957, 567
139,118,030
157, 714, 281
79, 945, 398
102, 071, 501
53, 584, 941
45, 350, 618
113,857,313

$106,810,249
6,006,759 I
172,178,698 |
45, 918, 599
105, 084, 560
53,613,799 j
221,581,664 j
74,390,700 i
127,811,092 |
221,736,012 I
23, 289,063
125, 218,474
18,013,188
103,189, 595
15,000, 200
86,162, 315
11, 678, 012
87, 299, 085
12, 374, 789
61, 578, 561
60,173,479
55, 643, 514
47, 538, 924
42, 346, 328
39, 365, 018
151,358, 608
105, 603,118
77,155, 372

106, 208,168
69,155, 767
48,911,941
39,863,419
29, 685, 298
23, 552, 788
17, 649, 832
62, 330, 176
34,458, 683
19,211,403
15, 772, 626
17, 990, 521
11,165, 485
20, 066, 869
10,108, 682
10, 189, 250
4, 293, 854
11, 943,927
3, 712, 577
2, 215, 777
4,893,433

$7, 998,824
65, 613
9,007,020
137, 267
15,118, 959
654, 969
11,895, 911
562,132
8, 798,400
1, 567,150
2, 981,033
3, 320,885
2, 913, 692
3, 399, 850
2, 295,124
3, 281, 212
2, 466,454
2, 733, 871
1, 586, 575
2, 702, 450
3, 752,114
3,492, 544
3, 272, 695
2,406,870
2,419,846
10, 379,435
7, 340, 913
4, 372,146
6, 962, 596
5, 098, 361
3, 692, 235
3, 262, 291
2,149, 812
1, 335, 082
1,229,041
10, 431,132
5,755,611
3, 457, 435
1,422,351
4,408, 532
4,013,122
1, 991, 903
1,149, 975
187, 000
490, 877
156, 589
17, 780
37, 821
42, 123

25,447,435,831 j 2,826,509,251 I 178,215,623

Total.
Nontaxable
Taxable

Loss from
sale of real
estate, stocks,
Net income 2
and bonds,
Miscellaneous other than Contributions
loss from sale
of assets
held more
than 2 years

l

$5, 309, 909
297, 719
16, 352,149
16, 251,828
17, 058, 935
17,412,008
28, 766,806
14, 713,119
14,197, 452
27, 334,107
2, 763,034
18,195, 399
1, 643,132
15,562,237
1, 230,387
13, 203, 717
1, 041,428

11,013,746
1, 039, 949
9, 942, 306
8, 987,122
8,106, 563
7, 207,063
6,442, 953
6, 214, 382
24, 753, 514
17, 332,483
13, 348, 732
19, 792,106
14,167, 237
11,006,951
9,403, 905
7,155, 530
6, 606, 562
5, 021, 424
18, 980, 388
10, 087, 852
7, 002, 956
4, 967, 212
6, 762, 475
4, 702,438
8, 165, 895
4,711,071
4, 016, 049
1,738,866
3, 692, 317
1,494,241
1, 761, 599
7, 246, 055

$60,413, 206
6,824,342
723, 613,015
1,024,304,107
955,166,894
1,087, 736,304
1, 710, 506, 758
859,849, 539
790,337, 505
1, 512,095,033
116, 716,459
971,406,336
62,142, 594
813,841,336
44, 536, 547
692, 253, 391
37, 294,822
555, 000, 529
35,145, 277
510, 616,075
450, 944, 931
397,023, 016
349,072, 990
316, 262, 256
286, 555, 006
1,092, 740, 621
768,023, 66?
578, 550, 2f>4
815,439,823
560, 663,142
420,308, 939
326, 378,817
254, 849, 732
214,823,387
172, 978, 259
570,189, 915
317, 269, 021
200, 251, 373
143, 891,155
198, 756, 733
141,457,429
194, 732, 900
123,148, 302
143, 321, 982
73,421,801
86, 278, 668
48, 360, 343
41,335,421
101, 675, 702

484,205,308

21, 958, 505,649

89,403,181
5, 509, 159, 7('5 ! 818,821,515 I 65,061,992
19,938,276,066 i 2,007,687,736 I 113,153,631 i 394, 802,127

4, 535, 873,077
17, 422, 632, 572

1
0

Nontaxable. Specific exemptions exceed net income.
Capital net gain from sale of assets held more than 2 years is included in net income, but capital net
loss from sale of assets held more than 2 years and net loss for prior year are not deducted.

91073—28




7

TABLE 8.—Individual returns—Tax-exempt obligations reported in returns of net income of $5,000 and over, showing amounts owned and
interest received, by nature of obligation and by size of net income of taxpayers

CO

to

[Income returned for calendar year ended Dec. 31,1926. Fiscal year returns are included. See pp. 1 and 21]
Interest received

Amount owned

Wholly tax-exempt

Wholly tax-exempt

Income classes
Total

$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..




$99,168,999
92,316,852
89, 518,070
79,982,234
82, 524,140
90,148, 218
79,360, 538
89, 281, 572
78,008,804
73, 910, 075
318,375.498
263, 537, 211
230,458, 287
397, 656,408
288.438, 541
261,969, 681
247,361, C63
182, 582,232
149,067, 28»
131,680,186
499,993, 958
316, 779,339
181,971,479
140,166,801
231,945,154
109,680. 594
161,041,779
139.686.130

Liberty zy2
Obligations of
per cent
Securities
States and Ter- issued under bonds and
ritories, or poli- the Federal obligations of
ical subdivi- farm loan act the possessions thereof
sions of the
United States

$27, 612,114
25, 227, 683
26,192, 477
24,683,411
27,122, 538
30,082,992
24. 900,085
34,075, 741
27, 967,842
24, 368,830
116, 223, 510
106. 521,376
100,085,588
183,754,131
143,423,532
131, 236,322
138,225,929
99,956,210
85,317,423
84, 968, 237
302,145, 687
206.137, 239
121, 549,066
86,332,820
139,182, 278
66,647,114
91,897,811
85. 528,343

$5,891, 261
5,460,497
4, 261,308
3, 530,751
4,820,181
6,264, 524
5,405,165
4,993,144
4,876,257
6, 228,800
23,952,982
22,386, 915
22,186,972
39,767,919
30,154,418
29,820,479
29,758.453
20,316,751
17,205, 792
14,192, 264
60,126, 750
33,156, 654
16,859, 052
12,777,290
31,142,046
9,086, 532
22,460,609
10,267, 987

Partially
tax exempt:
Liberty 4 and
4% per cent
bonds, Treasury
bonds, certificates of indebtedness, and
war-savings
certificates

$5, 273,008
4,006, 934
4, 410, 510
3, 292,034
4, 746, 962
3, 852,928
3,414,640
5,493, 790
3.408,465
3,328, 811
21, 227,349
16,806,316
16,421,870
40,093,022
24, 218, 625
30, 271,039
26,846,136
23, 599,894
17, 212, 967
12,069,723
64, 696,723
41,899,918
25,133, 615
27,844,192
36, 226, 564
23,139, 450
35,924,827
33,163,100

$60,392,616
57,621, 738
54, 653, 775
48, 476, 038
45,834,459
49,947, 774
45, 640,648
44, 718,897
41, 756, 240
39, 983, 634
156,971, 657
117,822,604
91,763,857
134,041,336
90, 639, 966
70, 641,841
52, 531,145
38, 709,377
29,331,106
20,449.962
73, 024, 798
35, 585,528
18,429,746
13,212,499
25,394, 266
10,807,498
10,758,532
10, 726, 700

Total

$4,505,042
4,213, 069
4,416,285
3. 507,158
3,848, 672
4,134,040
3, 666, 620
4,055,817
3, 541,365
3, 247, 665
15, 789,813
13,210.183
10,490,490
19,316,427
13, 748, 636
12,937, 209
11,344, 962
8,496, 608
7,428,917
6,084,607
22, 581, 788
13, 710, 223
9,386,496
6.308, 293
10,107,142
5,198, 016
11,349,922
5,364.366

Liberty zy2
Obligations of Securities
per cent
bonds and
States and
issued
Territories, or under the obligations
Federal of the pospolitical
subdivisions farm loan sessions of
the United
act
thereof
States
$285,330
$1,485,279
344,369
1,337,437
226,109
1,674,115
154,698
1,167, 480
406,442
1, 224, 406
284, 796
1. 546,794
271, 435
1,326,453
305,948
1, 691,800
235,442
1,373, 847
256, 240
1, 281, 951
7,148,121 1, 256, 685
5, 688,399 1,117, 201
4,989,114 1.120,871
9,323, 538 2,126,259
7.429, 655 1, 601,464
7,482,492 1,426,210
6, 684, 796 1,451,362
993, 752
5,197,829
932, 942
4,100,142
679,115
4 ; 001,414
14,314, 808 2, 920, 548
9, 284, 542 1,497, 724
6,084,826
817, 578
4, 281, 533
593,104
6,276,320 1.447,872
3,427, 762
466, 569
7,130,389 1,245, 590
3, 587,305
408,137

Partially
tax exempt:
Liberty 4
and 434 per
cent bonds,
Treasury
bonds, certificates of
indebtedness, and
war-savings
certificates

$232, 501 $2,501,932
2,352, 957
178. 306
2,251,646
264,415
2,057.375
127, 605
1,952,084
265, 740
2,119,353
183,097
1,934, 750
133,982
1,865, 631
192,438
1, 778. 907
153,169
1,602,361
107,113
6,574. 093
810, 914
5, 741, 805
662, 778
3,738.520
641.985
1. 946, 561 5,920,069
3,769,476
948,041
2,865,494
1,163, 013
2,190.755
1,018,049
1, 492, 780
812, 247
1,721, 618
674, 215
1,012,759
391,319
2, 341, 692 3, 004, 740
1,391,957
1,536,000
1, 572,335
911,757
475, 986
957, 670
1,013, 668
1,369, 282
509,992
793, 693
416,178
2, 557.765
313,748
1,055,176

o

$1,000,000
$1,500,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000

to $1,500,000
to $2,000,000
to $3,000,000
to $4,000,000
to $5,000,000
and over

Total..

>
j
!

.
_

99,991,914
63,442,340
80, 087, 652
31,775,477 |
40,266,950 I
174. 551. 564 |

46, 943,851
39, 520, 665
56, 089,886
22, 352, 385
6.226, 500
60, 996, 500

I 5,596,725,628 | 2,793.496,116

11, 985, 957
2, 587,000
2, 372, 533
974,200
16,619. 000
3, 251, 000
535,141,443

9, 296, 010
2, 341, 775
749,083
5, 290, 892
306, 450
2, 550, 214

31,766,096 ;
18,992.900
20,876,150 i
3, 158, 000 I
17,115.000 i
107,753,850

757,685,408 I 1,510,402,661

3, 948, 294
2,199,151
2, 786, 918
1, 751,871
1,129, 529
6,474, 351
260, 279., 945

462, 384
117, 589
55, 983
27,197
501, 219
137. 049

1,888.196
1, 501, 060
1, 969, 033
1, 513, 054
109, 317
2,495. 093

1,258,439
529,665
730,671
103,943
508,439
3,736,407

140,018,300 | 26,175,213 29, 298, C

I
!
!
!
I

339, 275
50. 837
31, 231
107, 677
10, 554
105, 802
64, 788,345

TABLE 9.—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, 1926. Fiscal year returns are included. See pp. 1 and 21]
ALABAMA

1

Number
Capital
Interest on
net gain
Governof re- Net income 1
from sale
ment obturns
Dividends ligations
of assets
reported held more
than 2
for surtax
years

Income classes

Under $1,000 K.
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

Income exempt from normal tax

___'

'

_-

675
110
2, 607
3,598
2,652
3,011
3, 568
1,568
1 384
2,759
184
1,516
60
960
30

$386,333
55,902
4,106,036
6, 255,989
6,560, 834
7,112,301
12, 540,970
5,577,999
6 083,178
12, 351,166
999,630
8,276,471
389,466
6,197,251
224,838

$86,592
5,998
138, 591
31,285
327,401
117,042
282,201
165, 643
624,478
285, 005
231,997
334,494
168,014
265,083
155,415

Tax credits

Tax before deducting tax credits

Normal
tax

12H Per
cent on
capital net
gain from
sale of assets held
more than
2 years

Surtax

3
Q

12V2 per

Total

cent on
25 per cent capital net
loss from
of tax on
earned net sale of assets held
income
more than
2 years

W

Net tax

3
O

o
$724

$724
1

$164 i

$560

14,120 1

3.479

10,641

36,264

....

36, 264

8,979

27,285

24, 581

:

24, 581

6,420

18,161

40, 691

10,053

30, 638

14,120

40, 691
36,498
36, 079

::

.::

36, 498

6,983

29, 515

36, 079

6,207 I

29,872

Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held more than 2 years and net loss for prior years
are not deducted.
2 Nontaxable. Specific exemption? exceed net income,




O

CO

eg

TABLE 0.—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
ALABAMA—Continued
Income exempt from normal tax

Number
of returns

Income classes

$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 $10,003
$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




,.

Net income

!

Dividends

$5,283,005
230,420
4, 402, 364
286, 398
3, 633,328
3, 537, 874
2, 899,130
2, 574, 686
2, 329, 385
1, 975, 504
7,427, 099
5, 261, 286
3, 549, 398
4,103, 716
2, 710, 619
1, 614,163
1, 351, 079
996, 457
1, 283, 494
646, 526
1, 585, 671
645, 206

707
27
520
30
383
337
252
206
173
136
433
236
129
121
61
30
21
13
15
7
14
4

$301,183
174,817
302, 014
212,095
237,931
487, 557
435, 266
421, 232
260, 451
343, 832
1, 253,415
1, 276, 569
791, 780
1, 295, 019
773, 372
578,305
335, 519
391, 042
569,975
247,947
382,181
162, 639

Interest on
Government obligations
reported
for surtax

Capital
net gain
from sale
of assets
held more
than 2
years

Income before deducting tax credits

Normal
tax

Surtax

12^ per
cent on
capital net
gain from
sale of assets held
more than
2 years

Total

Tax credits
12H per
cent on
25 per cent capital net
of tax on
loss from
earned net sale of asincome
sets held
more than
2 years

$38, 874

$2,864
6,542
8,449
10, 444
14,144
22, 630
18, 517
12,389
11,002
34, 528
12,124
2,637
418
784
212

$53,421
129, 675
79,840
240,463
159, 611
170,993
99, 246
588, 711
173, 809

$38,874

$5,884

36,365

36,365

5,818

36, 637
38, 572
34, 612
34, 274
35, 761
30,999
143, 668
114,627
85, 795
91, 692
66, 504
33,923
26,438
18, 091
20,441
12, 987
28,074
14,302

36, 637
40, 236
38,490
39, 350
41, 726
37,794
194, 784
194,738
172,110
240, 266
209, 809
140,488
137, 433
113,138
150,852
83, 796
211,476
105, 288

5,147
5,333
4,371
3,909
4,918
4,853
19, 210
14, 553
8,802
7, 376
4,942
2,354
2,084
1,366
1,467
431
1,325
633

Net tax

$1, 664
3,878
5,076
5,965
6,795
51,116
80,111
86, 315
141, 933
127,149
96, 624
80, 974
75, 096
109, 039
58,404
114,174
69, 260

$6, 641
16,156
9,941
30, 021
19, 951
21, 372
12,405
69, 228
21, 726

$32,990
1

30,547
31 4Qft

$1, 301
1,081
3,404
1,239
253

34,903
34,119
35,441
36,808
32,941
175, 574
180,185
163, 308
231, 589
203, 786
138,134
131, 945
111,772
148,146
83,112
210,151
104, 655

2

(3)

(3)

(3)

(3)

(3)

(3)

(3)

(3)

(3)

(3)

1

(3)

(3)

(3)

(3)

(3)

(*)

(3)

(3)

(3)

(3)

1

"""

"

ii

s
3
a

o

$4,000,000 to $5,000,000$5,000,000 and over
Classes grouped 3

1,077, 831

464, 619

688, 275

14, 917,999

166,773 I 2,384,044

Total

28,540

136, 523, 003

Nontax able %.
Taxable

11,217
17, 323

31, 808. 103 | 2,401, 601
104,714,900 ! 12,516,398

68, 633
1,132,681

166,773 | 2,384,044 I 1,132,681

81,408

151,129

201

1,182,206

288, 849

2, 603, 736

147, 262

7,278 I

2,449,196

150, 928

1,182,206 |

288,849

2, 603, 736

147,262

7,278 i

2,449,196

ARIZONA
Under $1,000 2__
.
Under $1,000 2
$1,000 to $2,000
$1,000 to $2,000
$2,000 to $3,0002
$2,0C0 to $3,000 2
$3,000 to $4,000
$3,000 to $4,000 2
$4,000 to $5,000
$4,000 to $5,0002
$5,000 to $6,000
$5,000 to $6,000 2
$6,000 to $7,000
$6,000 to $7,000
$7,000 to $8,0002
$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
uuu to $yu,ouu

... _
_

313
5
1,096
1, 962
912
1,189
1, 162
553
394
894
61
626
21
342
12
216
16
176
13
87
91
71
56
34
31
28
17
9
2
7
3

$174, 086
1,802
1, 776, 256
3, 538, 532
2, 238,184
2, 885, 757
4,100, 407
2, 025, 643
1, 725, 664
4,143, 639
331, 062
3, 427, 926
134,923
2, 203,134
90,154
1, 606, 266
134, 156
1, 488, 849
124,112
821, 752
945, 433
816, 689
695, 859
459, 567
389, 562
1, 310, 860
709, 093
747, 016
596, 523
403, 025
115,414
455. 069
222, 301

$22, 458
$14
86, 961
16, 334
59, 778
21, 651
135 127
51,169
215 268
93, 692
107, 569
139,379
69, 344
121, 691
76, 510
101, 645
77, 035
151, 248
79,049
84, 005
168, 129
179, 536
106, 013
134, 970
60, 501
470, 031
160, 577
175, 072
157, 329
177, 296
63, 525
77, 774
90, 437

14, 337

3,652

10, 685

8,272

2,090

6,182

16, 536

4,007

12,529

18, 777

18, 777

3,737

15,040

15, 492

15, 492

2,781

12,711

13,196

13,196

1,922

11,274

14, 334

10, 080

5,708

16, 536

$17, 439
48, 906
5,521

$11

1, 901

8,272

124
9,132
2,192
250
166
1,408

$3

7,609

14, 337

$1,014
2,775
595
893
128
935

$14

7,609

14, 334

2,210

12,124

9,432
9,898
10,761
10, 433
5,403
7,227
19,700
17,719
19, 008
15, 073
5,751
1,896
13, 239
4,933

9,432
10, 214
12, 085
11, 906
6,597
8,497
27, 789
29, 335
35, 808
38,157
25, 725
9,896
49, 607
24, 873

1,360
1,251
1,434
1,257
504
808
1,804
965
726
687
39

8,072
8, 963
10, 651
10, 649
6,093
7,689
25, 985
28, 370
35, 082
37, 470
25, 686
9.896
47, 339
24, 437

$316
1,324
1,473
1,194
1,270
8,089
11,616
16, 800
20, 904
13,859
7,310
36, 368
18, 680

$2, 180
6,115
690
1,260

553
436

$1, 715
_

1
Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held more than 2 years and net loss for prior years
not deducted.
2
Nontaxable. Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayer




3

o

CD

3
o

o

TABLE 9.—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
OS

ARIZONA—Continued
Income before deducting tax credits

Income exempt from normal tax

Number
of returns

Tncome classes

$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300 000 to $400 000
$400,000 to $500,000
$500 000 to $750 000
$750,000 to $1,000,000
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000.-. . . .
$2,000,000 to $3,000,000
$3 000,000 to $4 000 000
$4,000,000 to $5,000,000.- _ . .
$5,000,000 and over
Classes grouped 3

4
1
1

Interest on
Government obDividends
ligations
reported
for surtax

i

(3)

Capital
net gain
from sale
of assets
held more
than 2
years

Normal
tax

i

12M per
cent on
capital net
gain from
sale of assets held
more than
2 years

(3)

Total

i

Net tax

O
TJl

3
O

I
$877, 863

$602, 736

§10. 979

$113, 202

$7, 222

$105, 009

$14,150

$126, 381

$131

41, 716, 578

4, 333, 839

30, 591

195,148

266,262

244,212

24, 395

534,869

34, 258

4,000
6, 509

2

cent on
capital net
loss from
sale of assets held
more than
2 years

25 per cent
of tax on
earned net
income

i

Surtax

10, 509

Total
Nontaxable
Taxable

Net income l

Tax credits

10, 829, 004
30, 887, 574

929, 099
3, 404, 740

$126, 250
$1, 715
i

30 591

195,148

266, 262

244, 212

24,395 |
I

534,869

34, 258

4Q8 80P>

i
1,715

498, 896

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




*

748
49
2,476
1,844
2,485
1,358
3,081

$422, 942
29,353
3,843, 776
3, 355,465
6,155,614
3, 375,084
10, 713, 244

$26,463
282
108,311
22,448
147,690
49,188
457,437

$397

$397

$95

$302

7,333

7,333

1,820

5,513

17,082

17,082

4,154

12,928

$3,000 to $4*000
$4,000 to $5,000 *
$4,000 to $5,000
$5,000 to $6,000 2
$5 000 to $6,000
$6,000 to $7,000 2
_
$6 000 to $7 000
$7,000 to $8,000 2
$7 000 to $8 000
$8,000 to $9,000 2
$8,000 to $9,000
$9,000 to $10,000 2__.
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000.
$80,000 to $90,000.
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
_
$200,000 to $250,000
$250,000 to $300,000
. . $300,000 to $400,000
$400 000 to $500 000
$500,000 to $750,000
$750,000 to $1,000,000
$1,000,000 to $1 500,000
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000..
$5,000,000 and over
Classes grouped 3...
Total..
N o n taxable3
Taxable

1,020
953
1,620
176
907
48
555
35
408
14
287
10
216
166
118
104
99
66
214
106
55
65
22
16
12
4
4
2
12
5
2

3,857,721
4,151,063
7,660,050
940,517
4,948,372
310,758
3, 582,955
257,143
3? 048,092
119,322
2,439,974
95,420
2,039, 711
1,737, 752
1,356,982
1, 293, 797
1,334,656
957,101
3, 709, 529
2,329, 592
1, 524, 628
2,221,411
985,813
860,893
764,401
293,755
325,631
188,813
1,563,837
869,577
(3)

149,894
369,574
183,106
259,503
136,541
188,917
214,981
184,918
195,039
94,498
187, 505
81,208
177, 787
193,078
217,485
180, 721
214,671
111.306
787,203
583,856
383, 485
588,986
326,276
337,830
509,976
141,784
295,433
97,462
562, 929
579,013
(3)

16,119

16,119

3,922

22,137

22,137

5,294

16,843
16,938

|

12,197

21,686

582
(3)

6,482
1,125
83, 551

17,641

21,145

2,828

18,317

20,192

2,473

17,719

20,361
19,487
15,818
16,702
20,789
15,694

8,503

3,400

20,192

$1,637

4,748

21,041

21,145

$706
10,336
1,673
5,126
894
20,185
8,934
5,538
5,379
6,933
6,706
14,859
7,223
5,881

21,686

21,041

20,361
20, 272
17,553
19,175
24, 318
18,936
94,464
83,169
75, 784
139,065
76,035
77,171
70, 788
32, 700
33, 528
25,296
258, 271
136,316
(3)

2,760
2,089
1,847
1,662
1,913
1,417
6,893
4,632
2,506
2,907
998
645
549
204
215
2
813
764
3
()

17,601
18,183
15,706
17,513
22,405
17,519
87, 571
78,537
73, 278
135,150
75,037
76, 526
70, 239
32,496
33,313
25,294
254, 991
135,552
(3)

68, 593
48,946
37, 238
59,348
24,309
20,173
9,777
5,984
1,387
4,102
45, f67
10,368
(3)

$785
1,735
2,473
3,529
3,242
25,871
34,223
38, 546
79, 512
51, 726
55,935
61,011
26, 716
31,331
21,194
212,463
115,504
(3)

$205
1,063
810
141
10,444

$1,008

2,467

Si
3
>•

o
XJ1

II

125

o

o

1

19,363
10,026
9,337

(3)

(3)

953, 293
996, 326
84,661,070 10,300,077
27,009, 799 1,918, 519
8,381,558
57,651,271

(3)

(3)

(3)

(3)

(3)

(3)

1,582
102, 537

101,298

1,779
593, 654

174,245
940,041

12,663

176,024
1,546,358

61
61,611

102,537

101,298

593,654

940,041

12,663

1,546,358

61 611

3,475
s 47f5

175, 963
1,481,272
1,481,272

1

Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held more than 2 years and net loss for prior years
are not deducted.
a
Nontaxable. Specific exemptions exceed net income.
* Classes grouped to conceal net income and identity of taxpayer.




CO
^1

TABLE 9.—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

CALIFORNIA
Income exempt from normal tax

Number
of returns

Income classes

U n d e r $1,000 2
Under $1 000
$1,000 to $2,000 *
$1,000 to $2,000 .
.
$2,000 to $3,000 2
$2,000 to $3,000
$3,000 to $4,000 »
$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 *____•
$6,000 to $7,000 2
$7,000 to $8,000
$7,000 to $8,000
$8,000 to $9,000 2
$8,000 to $9,000
$9,000 to $10,000 2
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13.000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,030
$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




.
_-

12,386
745
34, 508
44, 978
28, 982
37, 281
35, 564
19, 319
11, 890
26, 226
1,282
12,044
681
8,906
441
6,516
342
4,883
292
3,916
3,082
2,510
2,067
1,789
1,451
4,694
2,500
1,467
1,712
887
561
338

Net income

l

Dividends

$6,994,184 $1,614,745
476, 892
98,031
53,328, 623 2, 254. 657
78, 586.082
643,323
72, 400,190
4, 885,445
87,848, 462
2, 516, 661
122,079, 669
6, 628,977
68, 839, 433
3, 542,228
52,047,122
8,197,110
117,743,002
4,896, 929
6, 951,409
3, 397, 266
65, 979, 760
2, 630, 892
4, 403, 534
3, 204, 520
57, 587,883
3,379,911
3, 295,863
2, 508,430
48, 696, 665
3, 223, 778
2, 897, 914
2, 289,484
41, 401, 570
3, 661,074
2, 767, 787
2, 361, 714
37,108,904
3, 648, 297
32,310,487
6,044,929
28,811,774
4, 971, 721
25, 796, 733
4, 601,891
24,131,881
4, 794, 987
21,032, 768
3, 982, 721
80,853, 949 18, 348, 929
55, 600, 916 13, 916, 757
40,156,913 11, 792,104
58,837, 414 17, 610, 743
39, 602,416 13, 063,441
30, 630, 307 11, 044, 240
21,807, 366
7, 531, 325

Capital
net gain
from sale
of assets
held more
than 2
years

Interest on
Government obligations
reported
for surtax

Income before deducting tax credits

Normal
tax

Surtax

1 2 ^ per
cent on
capital net
gain from
sale of assets held
more than
2 years

Total

$4,917

$4, 917

Tax credits
1 2 ^ per
cent on
25 per cent capital net
loss from
of tax on
earned net sale of assets held
income
more than
2 years

$1,065

Net tax

$3,852

177, 333

177, 333

44, 235

133, 098

437. 856

437,856

108,046

329, 810

j
320,095

326, 921

325, 018

69, 866

255, 152

361, 288

66,380

294,908

407, 597

407, 597

57, 664

349,933

360,895

360, 895

53, 344

307, 551

383, 566
354,381
348,865
342, 805
350, 217
336, 952
1, 493, 700
1, 206, 832
924,869
1, 437, 397
952,806
648,592
472,126

383, 566
369, 746
386,110
394, 210
412, 490
409, 229
2, 059, 778
2, 051, 723
1,912,134
3, 613,975
3, 068,907
2,688, 046
2,223, 051

53, 528
45,431
43, 638
42, 687
42, 226
39, 776
188,818
131, 639
81, 761
113,329
67,498
48,359
27,526

330,038
324,315
342,472
351, 523
370, 264
369, 453
1, 870, 960
1, 920,084
1, 830,373
3,494, 566
2,988, 232
2,618,353
2,187,024

3
o

240, 592

106, 330

361, 288

$704, 261
1, 620, 524
2, 522, 803
2, 793,139

79, 503

433, 251

325,018

$92,104
79,124
65, 242
45, 457
58, 745
191, 882
142, 406
80, 467
147, 331
124,407
82, 542
33,514

320,095

433, 251

I3

$15,365
37, 245
51,405
62, 273
72, 277
566, 078
844. 891
987,265
2,099, 719
1, 920, 047
1, 724, 525
1,409,833

$76, 859
196, 054
314, 929
341, 092

$6,080
13,177
21,334
8,501

2
o

o

$70,000 to $80,000..
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000.
$250,000 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

236
140
133
308
109
59
41
27
16
17
9
4
2

17, 648,811
11, 809, 568
12, 633, 546
37,007,314
18, 767, 939
13,198, 743
11,333,181
9, 063, 671
7, 245,343
9, 774, 471
7, 699, 202
4,415, 316
3, 214, 049

7, 699, 266
5, 074, 660
4, 569, 866
18, 381, 596
7, 680, 230
5,063, 704
4,865,948
2, 338, 714
2,197, 734
2,818, 741
1,912, 571
387, 208
1,498, 299

32, 702
14,961
27, 245
55, 651
30, 034
24, 644
13,497
12,383
8,333
7,001
349
944
807

3, 013,940
1, 395, 755
2, 732,902
7, 525, 696
5,186, 327
3,997, 364
4, 666, 862
4, 219, 216
2, 842,112
4.852,431
4,909, 712
3, 589, 208
583,176

280, 276
239,198
224, 809
527, 790
277, 702
200, 660
86, 880
110,695
90, 589
92,186
45, 820
20,472
64,480

1, 241,837
1, 015, 339
1, 010, 439
3, 556, 075
1,877, 761
1, 405, 062
1, 039, 238
731, 649
666, 810
792,404
491,167
139, 796
509,495

376, 367
174, 515
341,050
938,149
648, 289
495, 209
580,497
526,125
355, 264
606, 553
613, 714
448, 651
72,897

1, 898,480
1,429, 052
1, 576, 298
5, 022, 014
2, 803, 752
2,100,931
1, 706, 615
1, 368, 469
1,112, 663
1, 491,143
1,150, 701
608, 919
646,872

18,606
14,985
11,647
25, 306
10, 700
5,335
3,165
2,033
1,480
496
838
427
68

1

(3)

(3)

(3)

(3)

(3)

(3)

(3)

(3)

(3)

2

3

3

3

3

3

3

3

3

13, 630
19,954
1,157
11,600
298
17, 636
2,817

3

()
16, 854, 662

()
653,121

()
20,516

()
15, 274,973

()
44,157

()
291, 825

()
1,909, 372

()
2, 245, 354

1, 866, 244
1, 394,113
1, 563, 494
4, 985,108
2, 792, 754
2, 077, 960
1, 700, 633
1, 366,436
1, 111, 183
1,490, 647
1,149, 863
608, 492
646, 804
(3)
(3)
2, 245,14J

()
213

Total

315, 344 1, 571, 673, 688248, 428,918

1, 392, 288 72, 430, 401 14, 387,072 24, 559,820

9,015, 586 47,962, 478

1, 607, 948

116,184

46, 238, 346

Nontaxable 2
Taxable

126, 368 327,166, 295 37, 342, 348
188, 976 1,244, 507,393 211, 086, 570

1, 392, 288 72,430,401

9,015,586

1, 607, 948

116,184

46, 238, 346

14,387,072

24, 559,820

47,962, 478

ii

o
00

COLORADO
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

1,420
104
4,450
4,210
3,912
3,362
4,232
2,096
1,763
3,147
184
1,376
95
988
57
697
36
528
34

$340,141
$809, 211
10,454
69,576
657,859
6, 967,171
90, 848
7,187, 001
9, 673, 750 1, 061,966
291, 415
8,013, 258
14, 782, 471 1,151,927
355, 883
7, 538, 289
7, 736, 734 1, 296, 295
608, 568
14,122, 083
426, 522
991,564
315, 713
7, 537, 695
481,915
614, 022
387, 880
6, 394, 344
306, 338
427, 283
377, 284
5, 208, 530
238, 934
302,467
461, 543
4,465, 573
255, 842
322,964

$884

$884

$203

$681

15, 392

15, 392

3,811

11,581

39, 894

39, 894

9,963

29, 931

30,955

30, 955

7,519

23, 436

51, 202

51, 202

13,170

38, 032

34,422

34, 422

7,429

26,993

38,425

38. 425

7,142

31, 283

49,408

49, 408

5,576

43. 832

36, 064

36, 064

5,431

30, 633

* Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held more than 2 years and net loss for prior year
are not deducted.
2
Nontaxable. Specific exemptions exceed net income.
* Classes grouped to conceal net income and identity of taxpayer.




3
o

o

CD
CD

TABLE 9.—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

O
O

COLORADO—Continued
Income exempt from normal tax

Number
of returns

Income classes

$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




.

Net income1

369
305
237
205
154
122
363
224
128
122
54
44
23
18
10
6
18
6
2
3
2
1
2

$3, 508,813
3,195, 008
2, 722, 874
2, 558, 408
2, 077, 086
1, 770, 295
6. 263, 928
4, 922,919
3, 467,196
4,195,712
2, 376, 668
2, 401, 064
1, 500, 599
1, 345, 691
855, 956
563, 829
2,214.110
1, 083, 380
409, 294
791, 272
742,120
(') "
(3)

1

Dividends

(3)

$350,180
587,110
595, 833
466, 842
344,011
445, 528
1, 732, 632
1, 532. 561
1, 209, 678
1,882,899
1,161, 540
1,136, 846
799,967
842, 922
550, 328
211,529
1, 500. 541
510, 282
285, 063
241, 285
365, 273
(3)
(3)
(3)

Interest on
Government obligations
reported
for surtax

$12,827
15, 039
17, 979
19, 309
4,839
29,198
21, 055
54, 354
52, 642
25, 004
8,904
17,950
2,410
19,129
37
9,347
4.326
1,423
(3)
(3)
(3)

Capital
net gain
from sale
of assets
held more
than 2
years

$50,164
42, 733
18, 658
170, 583
39, 323
159,167
163, 067
365, 265
314,165
176, 459
486, 849
315,617
(3)
(3)
(3)

Income before deducting tax credits

Normal
tax

$33, 742
32, 733
32, 099
32, 961
30,196
24, 105
100, 751
93, 840
66, 293
72, 803
43, 546
45, 950
17, 393
22, 482
4,549
5, 642
14, 769
10, 659
4,868
2,260
(3)
(3)
(3)

Surtax

$1,383
3,475
5,022
5,308
5,993
44, 034
71, 520
83, 392
149, 843
117,393
152, 495
102, 447
117, 866
67, 700
41, 750
230, 071
110, 833
33, 583
43. 554
69, 490
(3)
(3)
(3)

1 2 ^ per
cent on
capital net
gain from
sale of assets held
more t h a n
2 years

$6, 269
5,341
2,153
21, 347
4,914
19,895
20,384
45. 659
39, 270
22. 057
60,856
39, 452
(3)
(3)
(3)

Tax credits

Total

$33,742
34,116
35, 574
37, 983
35, 504
30, 098
144, 785
165, 360
149, 685
228, 915
166, 280
200, 598
141,187
145, 262
92,144
67, 776
290, 499
160, 762
55, 640
109, 278
111,202
(3)
(3)
(3)

12^ per
cent on
25 per cent capital net
of tax on
loss from
earned net sale of asincome
sets held
more than
2 years
$4, 544
4,244
4,294
4,310
4,859
3,123
15, 808
12,926
8,173
6,835
3,661
2,986
1,224
1,114
287
430
1,224
500
55
220
209
(3)
(3)
(3)

Net tai

(3)
(3)

$29,198
29,872
31, 280
33,673
30, 645
26, 975
128, 977
152, 434
141,512
208, 632
159,012
194,366
133, 347
143, 752
91, 857
67, 346
286, 481
160, 262
55, 585
109, 058
110,993
(3)
(3)

(3)

(3)

$13,448
3,607
3,246
6,616
396
2,794

GO
H1

o
TJ1

3
o

o
S

5, 907

396, 368

3, 582

223, 070

174, 546

401, 198

191

3,418

397, 589

Total _

35, 110

154,804, 655

27, 042, 710 i

321 679

3. 698. 418

991, 869

1, 680, 222

462 143

3 134 234

141, 461

33, 525

2, 959,248

Nontax able *
Taxable

16, 183
18, 927

42, 627, 637
112,177, 018

6. 217, 739 !.
20, 824, 971 |

321, 679

3. 698, 418

991, 869

1, 680, 222

462, 143

3, 134 234

141, 461

33, 525

2, 959, 248

Classes grouped »_.

2, 674, 447

_.

1, 172,533

CONNECTICUT
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 t o $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 $7,0002
$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
$"•0,000 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 t o $150,000 .
$150,000 t o $200,000

!
!
:

!
_
!
'<
I
i
i

1,812
259
11,188
13,310
7,873
8.114
8, 749
4,612
3,155
5,323
519
2,760
303
2,101
191
1,645
151
1,210
128
1,011
853
706
544
474
353
1,282
734
456

$1,089, 246
163,669
17, 731,441
23,099,625
19,559,380
19,475,504
30,778,774
16,618,249
13, 757. 947
24,242,721 I
2,824, 248
15,122. 872
1.959,996
13,594,440
1,425,763
12,289,495
1,278,432
10,260,219
1,212, 327
9,581,049
8, 934, 995
8,117,392
6, 792,161
6,391,251
5,115, 894
22,129,502
16, 335,045
12,477,410
19, 214, 525
297 !
13,158,864
203 ! 11,062.338
149 |
9,672,433
7,591,906
102 i
59 I
4,975,302 I
4,239,305
45 !
131 I 15,593.277 !
6,148,976 !
36 |

$237, 817
60,809
1 570,874
480,847
2,218,605
1,117,886
2,919,361
1,259,582
2,551,397
1,538,33")
1 525 103
1 039 229
1,401,789
1,283.711
1,086,066
1,364,974
1,117,807
1,360,796
1,133, 740
1,594,092
2,330,416
2,281,723
2,013, 247
2,007,571
1,658,067
7, 757, 572
5,907,176
4,948,912
9,142, 883
6, iW, 398
6,014,058
5,435,000
4,006,988
2,797, 240
2,060,808
8, 955,138
3,434, 252

1
$1,408

$323

$1,085

48,778

12,129

36,649

93,539

93, 539

23,206

70,333

67,349

67,349

16,570

50,779

$1 408

!
j

48, 778

84,404

66,465

80 342
78 676
$22,750
25,862
21, 490
9,788
5 413
107,077
55,354
32, 285
99, 569
62,598
95, 824
52, 821
25,270
14, 987
1,497
53,343
4,351

$148, 789
502,190
939,541
1,022,587
1,183,175
939, 709
534,453
2,113,922
1,524,678

83 715
78, 608
77, 335
70 435
71 878
64 108
321,125
274,627
231,383
319,350
215, 760
144, 427
125,932
89,086
54,325
65,663
210,427
53,486

$4,201
10,678
15 817
16,555
17,440
155,976
248,016
308,228
700,445
626, 686
612, 295
642,601
535,888
391,219
391, 794
1, 640,828
637,028

$18,085
61, %o
117,991
125,025
159,177
110, 954
66, 795
264, 234
190,584

14,890

63,276

14,637

65,705

78,676

!

51,780

80,342

78,166

64,063

14,685

78,166

•
'

20,341

66,465

84.404

12,902

65, 774

83, 715
82,809
88,013
86,252
88,433
81,548
477,101
522,643
539,611
1,037,880
904,401
874, 713
893,558
784,151
556,498
524, 252
2,115,489
881,098

13, 781
11,987
24, 944
11,315
11,603
10,203
50,150
45,156
30,901
36,005
19,116
13,121
8,345
6,168
3,729
3,749
9,786
2,517

69,934
70,822
63,069
74, 937
76,830
71,345
426,951
477,487
508,710
998,781
883,066
818,486
868,729
775,806
550,435
520,320
2,095,883
836,915

$3,094
2,219
43,106
16,484
2,177
2,334
183
9,820
41,666

1 Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held more than 2 years and net loss for prior year
are not deducted.
2
Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayer.




G
O

1
o

o

TABLE 9.—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

o

to

CONNECTICUT—Continued
Income before deducting tax credits

Income exempt from normal tax

Income classes

$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 .

Net income 1

17
10
13
4
5
2
2

$3,710,404
2, 738,127
4,357,712
1, 720,162
2, 945, 291
1,633,402
2,655, 773

Dividends

$2,601,533
1,486,310
2,545,449
732,686
1,376,473
162,119
1,118,412

Interest on
Government obligations
reported
for surtax

Capital
net gain
from sale
of assets
held more
than 2
years

$9,434
14, 966
18,218

$600,195
1,031,421
1,479,337
701,269
704,185
1,586,075
1,389,212

978
5, 740

Normal
tax

$26,871
14,980
16,004
14,887
41,219
54
6,558

Surtax

$487,813
267,611
469,818
170,501
406,670
16, 715
236,632

12^ per
cent on
capital net
gain from
sale of assets held
more than
2 years
$75,025
128, 928
184,917
87, 659
88,023
188,516
173,651

Total

$589, 709
411,519
670,739
273,047
535, 912
205,285
416,841

25 per cent
of tax on
earned net
income

$1,098
266
486
420
830

12^ Per
cent on
capital net
loss from
sale of assets held
more than
2 years

Net tax

$588,605
404,867
670,253
272,627
535,082
205, 285
416, 645

$6
6,386

196
I
!

2

739, 615

16,400,738 | 3,271,370

9,011,455 i 2,041,519

14,324,344

445, 555

127,475

13, 75],314

34,069
47,380

91,617,554
342,159, 292

739,615

16,400,738

9,011,455

14,324, 344

445,555 i

127.475

13 751 314

3, 271,370

2,041,519

DELAWARE
Under $1,000 J__
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 »




282
57
1,239
1,327
950
890
970
483
360

$164, 222
29, 607
1, 938, 778
2, 274, 614
2, 346, 365
2,123,964
3, 377, 949
1, 717, 213
1, 590,960

$94, 687
9,999
181, 798
51,353
315, 449
121, 658
362, 737
120,085
382,916

1

GO

o

433, 776,846 114,167. 231
15, 762,559
98,404,672

o

3
o

j

81, 449

Total __
Nontaxable
Taxable

Number
of returns

Tax credits

$265

$265

$61

$204

5,012

5,012

1,242

3,770

10,430

10, 430

2,603

7,827

7,184

7,184

1,765

5,419

$4,000 to $5,0002
$5,000 to $6,000
$5,000 to $6,000.
$6,000 to $7,000 2
$6,000 to $7,000..
$7,000 to $8,000 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

688
74
337
32
269
26
171
15
123
115
101
65
62
59
38
150
81
61
67
36
33
16
17
11
11
32
15
5
2
10
4

3, 090, 972
400, 853
1, 857,378
208,964
1, 740, 660
197,601
1, 280,004
125,302
1, 040, 574
65, 470
1,097,480
1, 058,119
738, 559
773,700
794, 514
550,002
2, 627, 316
1,817, 478
1,666,868

208, 286
252,127
192, 060
143, 417
187, 898
126, 264
145, 891
112, 692
169, 369
58, 804
191, 499
272,082
231, 256
234, 572
192,085
230, 864
830, 729
699, 245
768,379
1,159, 046
731, 248
929, 063
603, 407
740, 014
390. 655
470,087
2,445, 619
1, 617, 663
991, 231

10,165

10,165

2,462 J.

7,703

8,169

2, 317,484
2, 246, 560
1, 747, 972

2,317,646
(3)

2, 170, 394
(3)

145, 360

5, 706, 726

4, 336, 958

1, 325, 397

75, 269

6, 990
I, 955

$19, 788
21, 960
60, 352
18,178
151, 005
97,510
282, 620
283,199
14, 558
154, 969
228,585
413,431
525, 544

6,504

1,814

7, 603

8,324

1,471

6,853

7,672

2, 293, 569
1, 591V108
1, 790, 595
1,044, 701
1, 266,065
927, 870
1,035, 750
3, 859, 344
2, 564, 758
1,120, 817
536, 162
3, 301, 543
1, 821, 903
2, 670, 380

1,665

"9,417

8,324

$172
2,671
118
1,720
5,273
20, 779
9,023
1,701
17, 731
1,663
1,587
8,200
8,134
1,984
106
5,846
3,523

"8," 169"

~9~417

7,672

1,245

6,427

1,612
1,326
991
1,013
1,315
877
6,352
3,962
2, 808
4,372
3,209
3, 466
1,158
1, 524
955
1,051
2,458
1,157
99
204
666
132
426

7,530
7,890
5,900
8,391
10,194
6,656
51,175
53, 342
65, 568
101, 259
105, 759
140, 733
98, 659
134,815
101,439
128, 821
539,601
401, 082
187, 708
93, 272
563, 344
299, 751
476,136

201

$478
870
1,537
2,045
1,878
19, 427
27, 988
41, 240
70, 659
79, 495
106, 745
81, 024
113,662
72, 939
98,115
455, 510
332, 289
179, 551
59, 559
531,190
248,334
388, 239

2,374
()

$2, 474
2,744
7,544
2,373
2,271
18, 876
12,188
35, 327
35, 399
1,820
19,371
28, 574
51, 678
65, 693

9,142
9,216
6,891
9,404
11, 509
7,533
57, 527
57, 304
68,376
108, 405
110, 255
144,199
99, 817
136,639
102, 394
129, 872
542, 984
402, 239
188, 204
93, 476
601, 802
300,117
476, 574

417, 777

9,142
8,738
6,021
7,867
9,464
5,655
38,100
29, 316
27,136
35, 272
28, 016
29, 910
16, 420
20, 706
10, 579
19, 569
52,147
34,551
6,833
14, 546
42, 038
105
22, 642

18,170

438,321

$2, 774
1,287
300
925
397
37, 792
234
12

18,120

()
-L
851,246

165,674

1,021,791 I

Total-

9,301

70,544,423

29, 860, 871

99,176

3, 761, 444

548, 656 j 4,181, 797

470,176

5,200,629

56,024 j

43,721 |

5,100,884

Nontaxable 2
Taxable

3,955 I
5,346 |

10, 416, 464
60,127,959

2, 030, 891
27, 829, 980

1,176

3, 761, 444

548,656 I 4,181,797

470,176

5, 200, 629

56,024

43, 721

5,100, 884

4,871 I

362

1,021,429

1
Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss frcm tale of assets held more than 2 years and net loss for prior year
are not deducted.
2
Nontaxable. Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayer.




o
CO

3
o

o

TABLE 9.—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
DISTRICT OF COLUMBIA
Income exempt from normal tax

Number
of returns

Income classes

U n d e r $1 000 2
Under $1 000
$1,000 to $2,000 »
$1 000 to $2 000 a
$2,000 to $3,000
$2 000 to $3 000
$3,000 to $4,000 2 . . .
$3 000 to $4 000
$4,000 to $5,000 2
$4 000 to $5 000
$5,000 to $6,000 2
$5 000 to $6 000
$6,000 to $7,000 2
$6 000 to $7 000
$7,000 to $8,000 2
$7 000 to $8 000
$8,000 to $9,000 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




._

...

Net income 1

936
151
4,610
8,218
2,218
5,461
3,195
2,206
1,058
3,295
177
2,151
70
1,325
49
888
38
607
25
480
337
281
222
198
164
559
311
212
215
110
78
39
32

$502,145
81,583
7,308, 676
15, 322, 852
5, 425, 504
14,120, 678
11,151,434
8, 659, 345
4, 639, 716
16, 030, 520
951, 666
11,733,572
453,963
8, 541,454
365, 261
6, 618, 680
323,131
5,130, 943
237,243
4, 560, 497
3, 521, 280
3,230, 856
2, 772,829
2, 664, 615
2, 378,076
9, 652, 942
6,974, 605
5, 781, 532
7, 352, 019
4,936, 811
4, 261, 758
2, 516, 363
2,384, 597

Dividends

$117,061
4,913
154, 276
54,179
263,892
211,960
635,873
756,439
857, 015
538,150
355,404
505,320
293, 735
606,342
266, 964
552, 552
258,802
497,163
180, 548
472,970
527,254
630, 663
488,887
468,033
518,242
2,237,204
1,867,847
1, 673, 516
2,263,091
1,221,399
1,710,415
901,865
795,200

Interest on
Government obligations
reported
for surtax

Capital
net gain
from sale
of assets
held more
than 2
years

Income before deducting tax credits

Normal
tax

Surtax

12H per
cent on
capital net
gain from
sale of assets held
more than
2 years

Total

Tax credits
12}/2 per
cent on
25 per cent capital net
of tax on
loss from
earned net sale of assets held
income
more than
2 years

Net tax

$1,159

$910

8,909

26, 542

72, 577

18. 075

54, 502

36,364

36,364 1

9.067

49,900

12, 522

37,378

58, 322

58,322

11, 240

47,082

55, 741

55, 741

10,619

45,122

49,416

49,416

9,187

40,229

42,849

42,849

6,921

35,928

46,482
38, 447
38,401
37,448
40, 558
36,849
177,852
143,499
135, 379
172,612
132, 457
94, 695
53, 043
60,867

46,482
39,940
42, 617
43, 086
47,374
45,057
246,471
251,448
277, 379
442,117
397,988
377, 641
259,158
272,674

7,806
6,027
5,657
6,084
5,988
5,306
26,992
20,935
16,247
18, 712
9,073
6,036
3,051
3,577

38, 676
33,913
36,960
37,002
41,386
39,751
219,479
230, 513
261,132
422,354
388, 753
364, 559
251,936
269.097

I

27,297

49,900

$78,715
223, 565
175, 096
253, 842
99, 839

$249

35,451

72, 577

$27, 396
15,306
8,391
2,742
10,471
24,152
50,057
38, 613
41,072
28, 089
20,439
13,137
12,651

$1,159

35,451

$1,493
4,216
5,638
6,816
8,208
68, 619
107,949
142,000
259, 686
238, 508
261,058
174,384
200, 595

$9,819
27,023
21,888
31,731
11,212

$1,051
162
7,046
4,171

o

in

3
o
o

$80,00 to $90,000
$90,000 to $100,000.

1, 267,923
1, 802, 439
4, 880, 662
3,423, 847
1,551,117
546, 616
(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....
$1,000,000 to $l,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

10, 080
85,170
16,311
6,846
369

30, 755
45, 810
91, 986
79, 079
11, 768
2,524
(3)

32, 965 f

19,197 !
291,072 |
645,424 !

()

2

4,120
23, 595
101,149
36, 384
80, 678

92,642
(3)

159, 547
242, 028
702,197
583, 558
223, 438
95,166
(3)

1,730
1,778
4,287
1,974
123
22

57
1,111
484

157,817
240,193

16,118

581,100
223,315
79,026
(3)

3, 996, 018

I
j

865, 284

245

28, 805

242,127

327,410

598, 342

657

198,055,768

29,474,579

411, 537

5,484,851 \ 1,901,095

3, 219, 383

675,009

5, 795,487

238,851

30,200

5,526,436

12, 376
27,648

31, 358, 739
166, 697, 029

411, 537

5,484,851

3,219,383

675,009

5,795,487

238,851

30,200

5,526,436

3, 383, 570
26, 091, 009

2, 686, 327

124, 672
172, 623
509, 062
468,095
130,992

40, 024

Total.
Nontaxable
Taxable..-

429, 779
515, 762
2,126, 659
1,479,937
658, 218
511, 766

1,901,095

597, 685

FLORIDA

I1
1
O

2,054
$118,031
$1,100,306
$1,825
$1, 825
$1, 486
$339
11,586
138,511
243
715,568
7, 822, 389
5,207
23,228
43,785
9,528,390
5,436
17, 531
23, 228
5,697
647,139
11,361,982
4,521
86,221
85, 221
173,250
14,820,293
6,211
65,183
20,038
24,159,001 1, 428,221
6,899
48,360
36, 823
48, 360
11, 537
260,709
11,614,281
3,207
10,524, 234 1,193, 632
2,395
92,414
92, 414
402,707
24,083, 463
5,319
70, 263
22,151
664,713
336
1,820,711
78, 723
391,391
2,6G9
14,602,117
78, 723
59,198
19, 525
849,454
798,129
131
81,220
478,014
1,990
12, 890,172
67, 061
81,220
14,159
730,024
825,194
110
87,488
476,563
1,494
11,186,349
74, 688
87,488
12, 800
831,435
738,269
98
80,071
80,071
10, 348
69, 723
461,468
8,927,380
1,054
516,034
476,142
54
93 269
93, 269
11, 484
81,785
916,612
8,918,775
941
93, 819
$3,665
97,484
85, 398
12,086
763
8,001,059 1,045,665
$5,6il
Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held more than 2 years and net loss for prior year are
not deducted.
2
Nontaxable. Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayer.

Under $1,000 2
Under $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
$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
1




3
o

o

o

TABLE 9.—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—Continued
Income before deducting tax credits

Income exempt from normal tax

Income classes

$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 t o $15,000
$15,000 to $20,000
$20,000 to $25,000_
$25,000 to $30,000
$30,000 t o $40,000
$40,000 to $50,000
$50,000 t o $60,000
$60,000 t o $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $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 to $750,000
$750,000 t o $1,000,000
$1,000,000 to $1,500,000
$1,500,000 t o $2,000,000
$2,000,000 to $3,000,000
$3,000,000 t o $4,000,000
$4,000,000 t o $5,000,000
$5,000,000 a n d over

Capital
Number
Interest on net gain
Governof reNet income l
from sale
turns
of assets
Dividends ment obligations
reported held more
than 2
for surtax
years
$876,290
893,624
943,516
732,176
4,061,037
2, 786, 613
2,365,683
4,035,675
2,988,247
1,884, 731
1,629,100
895,157
1,906,064
1,055,158
3,496,870
1,305,207
1,029,240
996,907
796,093
474,802
2,625,482
(3)
(3)

Normal
tax

$92,135
79,687
83,070
99,332
405,604
301, 370
267,360
351,347
210,502
137,657
119,485
88,475
51,122
29,078
83,491
41,516
46,508
18,071
10,161
1,818
33,434

Surtax

$9,130
11,339
14,066
18,252
142,133
194, 110
252,387
476,955
398,982
330,607
335,317
249,163
299,079
173,920
599,564
306,433
299,349
222,881
148,181
84,616
574,767
(3)
(3)

12H per
cent on
capital net
gain from
sale of assets held
more than
2 years

Total

$101,265
91,026
97,136
117,584
547,737
495, 480
519, 747
844, 751
641,304
504,169
488,021
391, 744
394,740
229,033
883,509
424,605
458,326
407, 760
321,638
196,020
' 749,722
(3)
(3)

Tax credits
12y2 per
cent on
25 per cent capital net
of tax on
loss from
earned net sale of asincome
sets held
more than
2 years
$10,840
9,005
9,501
11,125
47,858
31,582
22,009
25,534
10,409
6,591
4,323
3,434
3,397
968
4,844
1,135
1,357
761
262
1
692
(3)
(3)

Net tax

$90, 425
82, 021
87, 635
106, 459
499, 879
463,898
497, 738
819,100
629,095
478,359
483,581
388,310
387,642
225,803
878,308
422,844
456,969
406,999
321,376
196,019
749,012
(3)
(3)

609
458
406
367
1,183
576
388
396
189
104
72
49
42
20
57
16
13
10
7
3
7
• 1
4

$6,999,486
5,723,683
5,465,900
5,318,581
20,382, 272
12, 838, 784
10,550,061
13,670,988
8,370,172
5, 653,531
4,623,723
3,660,344
3,563,589
1,919,500
6,872, 258
2,760,487
2,907,042
2,724,091
2,303,187
1,388,406
4,297,154
(3)
(3)

6,086, 264

2,270,276

3,908

2,008,985

90,806

773,754

251,123

1,115, 683

658

Total

56,109

322,601,033

52,219,566

460, 263

11,960,642

3,407,667

5,918,650

1,463,986

10, 790,303

346,450

28, 217

10,415,636

Nontaxable 2 . ._ . .
Taxable

21,805
34,304

59,810,740
262,790,293

7,509,868
44,709,698

460,263

11,960,642

3,407,667

5,918,650

1,463,986

10,790,303

346,450

28,217

10,415,636

Classes grouped 3




$15, 227
3,866
26, 214
21,750
200,618
44,196
17, 563
20,675
10,807
13,195
39,270
9,317
6,752
913
10,485
1,320
2,120
3,063
3,963
(3)
(3)

$131,615
254,447
288,787
265, 771
457,245
358,342
214,337
1,622,025
643, 250
899,754
1,530,856
1, 306,378
8?5,688
1,132,162

(?)
(3)

(3)

$16,449
31,820
35,905
33,219
54,106
44,539
26,035
200,454
76,656
112,469
166,808
163,296
109,586
141,521
(3)
(3)

$117
1,800
19, 219
117
3,701
2,262
357
626

18

1,115,025

O

3
o

o

GEORGIA
2

$550,134 ! $225, 943
983
Under $1,000
$511
$511
37,385 I
1,780
82
Under $1,000
5,652,335
391, 619
3,612
$1,000 to $2,000 2
35. 852
19, 627
8,961,511 I
" 19," 627"
5,175
$1,000 to $2,000 2
802, 286
7,703,598
3,078
$2,000 to $3,000
180, 425
3,650
45, 933
45, 933
8,672,979 |
$2,000 to $3,000 2
771, 522
5,159
18,248,577 !
!
$3,000 to $4,000
244, 216
2,290
30,915
30, 915
8,230,588
$3,000 to $4,000 2
896,475
2,000
8, 750, 203
$4,000 to $5,000
329, 792
2,998
43,901
43, 901
13, 533, 517
$4,000 to $5,000 2
216
1,162, 725 ! 489, 569
$5,000 to $6,000
1,587
38, 797
38,797
8,690,893 I 329, 517
oo $5,000 to $6,000 2
78
507,972 i 318, 569
$6,000 to $7,000
396, 469
41,134
7,242,006 S
1,119
41,134
$6,000 to $7,000 2
411,516
547,079 I
73
$7,000 to $8,000
364, 353
46,592 1
797
46, 592
5,941,746 !
$7,000 to $8,000
304, 479
42
358,544 i
$8,000 to $9,000 2
41~92l!
5,196,096 j 412,194
612
$8,000 to $9,000 2
41, 921
391, 619
416,364 j
44
$9,000 to $10,000
42, 968
4, 716, 739 | 472,157
497
$9,000 to $10,000
42, 968
609, 321
39,916
$1, 857
$5, 405
3.960.796 S 773,478
41, 773
377
$10,000 to $11,000
42,185
4,787
1,662
46, 972
3, 817,169 I
333
$11,000 to $12,000
553, 574
32, 895
5,317
7,351
2, 719, 730
38, 212
218
$12,000 to $13,000
977
6,808
35, 862
3, 774
2,623,650 ! 553, 562
194
$13,000 to $14,000
42, 670
7,779
36, 090
13, 395
2.286.797 i 2, 526, 027
43, 869
158
$14,000 to $15,000
64,538
153, 206
17, 663
9,424,478 I 1, 429, 671
$15,000 to $20,000
550
217, 744
662,
112,919
88,170
5,739,739
34, 258
201, 089
257
$20,000 to $25,000
4,487,873 I 1, 404, 394
118, 530
91, 928
6,927
164
$25,000 to $30,000
210,458
6,419,320 i 2, 298, 027
137,153
$57,205
231,119 !
$5, 691
6,587
$30,000 to $40,000
373, 963
186
74,444
105,462 j
169, 209
13,183 I
2,542
3, 418,177 j 1, 353, 701
256, 836
77
$40,000 to $50,000
128,103 !
132, 510
16,020 1 196, 412
47, 882
1,445
2,238,2S3 ! 840, 751
42
$50,000 to $60,000
208,382 I
25,946 I
140, 077
2,081,408 I 725, 305
48, 380
599
32
$60,000 to $70,000
214,403
78,038 i
9,757 i 136, 011
102, 600
1, 282, 263 j 547,957
23, 654
3,341
$70,000 to $80,000
17
333,353 j
41,465 I
1,451,028 ! 461, 013
106, 482
25, 337
10, 399
$80,000 to $90,000
17
173, 284
194,301 !
24,288
10, 502
75,133
3,188
956,434 ! 605, 816
109,923
$90,000 to $100,000
10
248,069 !
31,009 I
15,138
192, 249
1,750,373 I 1,180, 661
14
$100,000 to $150,000
238,396
127,007 I
15,876 !
23, 343
1,196
313,894 i 208, 217
40, 415
2
$150,000 to $200,000
246,187 j
30, 773
92, 465
32, 594
6,187
481,773 !
2
$200,000 to $250,000
69, 554
143,674 !
17, 959
639, 369
2,114
69, 047
89,120
572,308 |
2
$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 more than 2 years is included in net income, but capital net loss from sale of assets held more than
are not deducted.
2
Nontaxable. Specific exemptions exceed net income.
8
Classes grouped to conceal net income and identity of taxpayer.




$122
4,852

14, 775

"16," 755"

35,178

7,418

"23,497

"16," 809

33,092

8,566

30, 231

8,39l"

"32,743

"7,617

38,975

7,164

"34," 757

7,272
6,291
6,489
4,685
6,012
5,510
24, 559
18,059
11, 730
16,184
6,864
3,373
2,585
2,038
1,935
339
1,195
251
367
305

35,696
35, 482
40,483
33, 527
36, 658
38, 359
193,185
183, 030
198, 728
355, 826
248, 214
193, 039
211.818
127,166
169, 515
109, 584
236,413
40,164
69,187

$1, 953
1,758

6,807
1,834

117

2 years and net loss for prior year

t <

a

Ul

2
o

i

TABLE 9.—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

O
00

G E 0 R GI A—C ontinued
Income exempt from normal tax

Income classes

Number
of returns

Net income

$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

2

Interest on
Government obDividends
ligations
reported
for surtax

Capital
net gain
from sale
of assets
held more
than 2
years

Normal
tax

Surtax

W/2 per
cent on
capital net
gain from
sale of assets held
more than
2 years

Tax credits

Total

25 per cent
of tax on
earned net
income

1 2 ^ per
cent on
capital net
loss from
sale of assets held
more than
2 years

Net tax

I

....

H
$171,146, 482 $25, 236, 638

36, 744

Total
Nontaxable
Taxable

.

l

Income before deducting tax credits

43, 897, 529
127, 248, 953

15, 285
21, 459

5, 003, 597
20, 233, 041

$118,536

$1, 869, 781

$1, 289, 287

$1, 572,149

$231, 967

$3,093,403

$191, 737

$13, 257

$2,888,409

118, 536

1, 869, 781

1, 2S9, 287

1, 572,149

231,967

3,093,403

191, 737

13, 257

2,888, 409

3

HAWAII
!
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..




607
22
1,349

1,027
1,046
737
1, 079
424
469
650
93
394
43
217
20
149
17
92
12

$320, 552

13, 809
2,127, 021
1, 763, 336
2,561,024 ,
1,745,417
3,786,774
1,495,099
2,058,677
2, 926, 727
508, 094
2,165, 468
279, 587
1, 398. 496
148, 365
1,114, 097
141,978
777, 784
113, 848
718, 377

O
GO

O
O

|

$21, 223
3, 695
114,933
18, 530

$177

$177

3,744

3,744

930

2,814

78, 684

8,634

8,634

2,149

6,485

94,999
258,080
125, 312

6,561

6,561

1,649

4,912

8,855

8,855

2,198

6,657

121,189
175, 269
112, 225
116, 719
104, 845
134, 343
96,019

9,094

9,094

2,047

7,047

7,474

7,474

1,542

5,932

7,409

7,409

1,309

6,100

5,679

5,679

868

4,811

101,131

5,587

5,587

974

4,613

j—-

$43

$134

75
60
36
48
30
122
75
42
46
23
20
10
4
6
4
14
5
1

$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 $5,000000
$5,000,000 and over
Classes grouped 3

106, 742
216, 906
133. 837
282 002
105, 637
813, 567
799, 202
538,864
1, 054, 809
486,136
830, 943
621, 896
85, 816
236, 499
252, 738
1, 085, 367
626, 321

783,853
689, 143
450. 640
646 785
434, 823
2,106, 251
1, 660,028
1,151,218
1, 598, 312
1, 015,115
1, 098, 873
629,978
300.486
524. 451
377, 056
1, 618, 230
819, 561

744
708
1,838
138
958
531
3, 653
142
6,954
94
431
3,357

$3, 897
23, 358
43, 289
45, 932
134,613
102,171
118, 202
263, 405
24, 333

$342
880
905
1,633
1,491
15, 851
25,012
28, 902
59, 287
50, 003
66, 542
43, 879
12,930
42, 655
25, 953
173,572
117, 345

8,446
7,226
5, 053
8 310
7,418
44,155
49,735
47, 621
80, 781
72, 369
80,958
51, 077
32, 734
63, 218
41,859
217,863
128, 823

$487
2,920
5,427
5,742
16, 828
12, 771
14, 776
30,319
3,042

7,275
6,325
4,230
7 079
6,467
40,144
47, 036
45,987
77,928
69,105
80, 267
51.015
32, 660
62,986
41, 826
208,133
128, 520

1,171
901
1 231
951
4,011
2,699
1,634
1,957
1 287
691
62
74
232
33
848
303

$896
1,977

8,882
(3)

(3)

2

(3)

(3)

(3)

(3)

(8)

(3)

(3)

i
i
j

i

i

:

I
349, 857

880, 946

_,

423, 893

4,535

9, 146

42, 950, 279

11, 044, 514

24, 248

1, 109, 057

4, 735
4,411

Total
Nontaxable2
Taxable

8,104
6,346
4, 148
6,677
5,927
28, 304
24, 723
18, 719
21, 007
19, 446
8,989
1.456
2,976
7,792
1,130
13,972
8,436

$161
4

12, 045, 920
30, 904, 359

1, 486, 710
9, 557, 804

24, 248

1,109, 057

4,801

82, 346

43, 732

130, 879

187

967

256,167

749, 528

136, 044

1,141,739

32, 804

12, 722

1, 096, 213

3
o

136, 044

1,141, 739

32, 804

12, 722

1, 096, 213

i

. .!_
..

1
256,167

129, 725

i
749, 528

IDAHO
Under $1,0002
U n d e r $1 000
$1,000 to $2,000~ 2
$1,000 to $2,000
$2,000 to $3,000 2
$2,000 to $3,000.
$3,000 to $4,000 2
$3,000 to $4,000

381

-

--_.

1 418
1,589
1 377
1 023
1,845
766 j

$220, 445
2 267 911
2, 766,401
3 422 250
2 44fi SfiQ
6,545,201
2,735,231

193, 714
19, 531
103, 536
30,909
196,459
55,114

j
!

$11,033
$5, 880

_.|

$5,880

$1,494

j'

$4,386

11, 939

i

11,939

2,938

;

g,ooi

12,659

3,129

!

9,530

12,659

J

1

Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held more than 2 years and net loss for prior year
are not deducted.
2
Nontaxable. Specific exe nptions exceed net income.
3
Classes grouped to conceal netinconie and identity of taxpayer.




O
CD

TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, income exempt
from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued
IDAHO—Continued

Number
of returns

$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
$50000 to $60'000
$60 000 to $70 000
$70 000 to $80 000
$80000 to $90000
$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




Net income l

780
895
78
521
25
309
19
175
17
107
1
82
44
32
19
13
21
38
23
9
9

Income classes

$3, 387, 625
4, 022,242
419, 249
2,857,181
160, .923
1,992,126
137,382
1,308,480
143,133
896,191
9,619
764, 858
461, 437
368,061
235, 420
174,015
304, 671
653, 244
513,448
246,174
(3)

Dividends

$287, 642
77,971
78,400
114, 642
57, 349
133,984
257, 557
67,980
94, 528
86, 786
15, 640
111,274
135,470
43,158
41, 675
34, 853
121, 664
150, 766
112, 784
114,961
(3)

Interest on
Government obligations
reported
for surtax

Normal
tax

Surtax

(3)
j

(3)

Total

12M Per
cent on
capital net
loss from
sale of assets held
more than
2 years

25 per cent
of tax on
earned net
income

Net tax

$11,951

3,336

12, 524

14,130

2,267

11, 863

10, 678

10, 678

1,426

9,252

8,975

8,975

1,081

7,894

7,598
4,493
5,850
3,586
3,130
4,359
12,495
9,195
2,938
(3)

9,228
938
418
(3)

$4,457

15,860

14,130

$3, 818
938
194

$16,408

15,860

7,598
4,696
6,308
4,042
3,571
5,410
16,768
17,083
9,038
(3)

842
476
442
318
219
286
703
735
270

6,756
4,220
5,866
3,724
3,352
5,124
16, 065
16, 348
8,768
(3)

$203
458
456
441
1,051
4.273
7,888
6,100
:::-::::-...
. .
. •. "_
i

I

1

12Hper
cent on
capital net
gain from
sale of assets held
more than
2 years

$16,408

1

!

Capital
net gain
from sale
of assets
held more
than 2
years

Tax credits

Income before deducting tax credits

Income exempt from normal tax

(3)

(3)

(3)

(3)

_ ..

I

00

j
1
j

|

(3)

o
00

2
o

o

$600,000 to $750,000
$750,000 to $1,000,000—.
$1,000,000 to $1,500,000..
$1,500,000 to $2,000,000..
$2,000,000 to $3,000,000..
$3,000,000 to $4,000,000..
$4,000,000 to $5,000,000.
$5,000,000 and over
Classes grouped 3

Nontaxable
Taxable

2

428,164

125, 988

7,635

11, 636

26, 397

38, 033

313

37, 720

11,617

Total.

39, 887, 951

2,87 >, 368

23,169

161, 809

47,267

209, 076

24, 732

184, 344

5,941
5,676

16,713,738
23,174,213

1,295,858
1, 579, 510

23,169

161, 809

47,267

209, 076

24, 732

184, 344

ILLINOIS

1
9,221
$4, 933, 384 $941, 637
1,621
853,494
144 766
$9, 288
$2, 228
$7, 060
$9 288
32,134
50, 365, 891 1, 692, 681
91, 871, 001
54, 492
159, 817
52, 836
214, 309
214, 309
660,129
71, 477, 918 2, 599, 849
28, 599
531, 408
707, 485
176, 077
707, 485
56, 287 134, 443, 364 2 938 517
40, 607 142, 972, 882 3, 852,413
90, 036, 647 3,198, 254
489, 051
120, 638
368, 413
489 051
25, 624
$3,000 to $4,0002
63, 253, 004 4, 383, 886
$4,000 to $5,000
14, 495
133, 416
520,149
386, 733
520,149
30, 024 134, 279, 034 4, 978, 897
$4,000 to $5,000
$5,000 to $6,000 2
7, 071, 675 2, 554,130
1,311
435, 093
338, 562
89, 774, 226 3, 077, 883
96, 531
435, 093
16, 398
$5,000 to $7,000
$6,000 to $6,000 2
3, 357, 506 2, 272, 355
524
482, 603
92, 230
482, 603
390, 373
77, 017, 326 3, 569, 585
11, 909
$6,000 to $7,000
$7,000 to $8,000 2
2, 528, 914 2, 086, 063
339
85, 048
402, 355
487, 403
487, 403
66, 201, 902 3, 974, 844
$7,000 to $8 000
8,850
$8,000 to $9,000 2
1, 857, 364 1, 609, 744
220
483, 730
78, 015
405, 715
483, 730
54, 758, 638 3, 990, 615
6, 457
$8,000 to $9 000
$9,000 to $10,000 2
1,910, 095 1, 706, 329
201
$9,000 to $10,000
439,110
519, 524
80, 414
519, 524
49, 922, 320 4, 058, 993
5,261
$10,000 to $11,000
$92, 004
438, 823
510, 504
71, 681
490, 472
43, 655, 695 5, 455, 441
$20, 032
4,168
$11,000 to $12,000
76, 265
451, 220
526, 293
75, 073
477, 203
49, 090
37, 718, 422 4, 830, 526
3,287
$12,000 to $13,000
66,443
457, 668
65, 634
528, 902
71, 234
463, 268
33,113, 262 4,611,185
2,656
$13,000 to $14,000
77, 903
77, 445
459, 958
529, 635
69, 677
452,190
29, 931, 819 4, 605,136
2,220
95, 371
$14,000 to $15,000
77, 724
471, 555
540, 765
69, 210
445, 394
26,895, 522 4, 621, 365
1,854
754,125
$15,000 to $20,000
256, 966
2, 480, 078
2, 801, 416
321, 338
2, 047, 291
106, 569, 648 20, 986, 446
6,186
$20,000 to $25,000
202, 733
2, 521, 987
2, 755, 710
233,723
1, 619,483 1,136, 227
72,327,305 17,358, 748
3, 241
$25,000 to $30,000
179,170
2, 501, 477
2,659, 309
157, 832
1, 295,431 1, 363, 878
55, 289, 250 15,105, 896
2,028
$30,000 to $40,000
198, 289
4, 550, 568
194, 538
1, 886,138 2, 771, 510 $116, 646 4, 774, 294
$29,188
77, 676,342 23,171, 428
$934,486
2,258
1
Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held more than 2 years and net loss for prior year
are not deducted.
J
Nontaxable. Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayer.
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 2
$3,000 to $4,000




o

3
o

o

TABLE 9.—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
ILLINOIS—Continued
Income exempt from normal tax
Capital
Interest on net gain
Number
Governof reNet income 1
from sale
turns
of assets
Dividends ment obligations
reported held more
than 2
for surtax
years

Income classes

$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000
$5,000,000 a n d over
Classes grouped 3

Total .
Nontaxable 2
Taxable

Income before deducting tax credits

1,212
693
472
293
236

176
441
149
69
39
51
22
22
14
12
5
2

.
374, 725

$53. 859, 705 $19, 292, 504
37, 894, 683 14, 066,449
30, 568, 836 12,120, 863
21, 855, 018 8, 241, 995
20, 002,134 8, 540, 529
16, 730, 957 7, 224, 995
52, 950, 982 23, 995, 649
25, 612, 707 12, 008,110
15, 503, 512 7, 683, 400
10, 617, 546 4, 484, 720
17, 836. 863 7, 994, 321
9, 803, 444 4,104, 310
8,133, 404
13, 072, 347
7, 793, 305
11,841,612
14, 765, 695
5, 550, 371
8, 243, 964
2, 520, 251
(3)
(3)

Normal
tax

12H per
cent on
capital net
gain from
sale of assets held
more than
2 years

Surtax

$268, 321 $1,601,900 $1, 281, 585 $2, 632, 002
$195, 701
101,611 2, 591, 838
323, 967
837, 362 2, 213, 094
156, 444 2, 653, 230
331, 983
629,101
2, 095, 319
92, 802 2, 346, 216
292, 842
465, 824 1, 680, 452
39, 596 3, 087, 640
378, 683
359,167
1, 612, 231
11, 564 2, 227,106
272, 640
308,104
L, 531, 481
111,071 10, 201, 733
832, 761 ), 108, 595 1, 270. 983
50, 089 4, 825, 625
603, 201
442, 655
1, 959, 360
21, 635 3, 637, 610
454, 702
192, 585 L, 793, 698
50, 840 1, 749, 500
218, 687
209, 528 L, 454, 089
44, 042 7, 003, 376
837, 245
170, 677 L, 876, 004
26, 635 3, 281, 706
410,211
118, 944
. 135, 622
,
29, 574 3, 943, 602
493, 574
103, 530 L, 651, 268
9,450 3,063, 767
382, 971
61, 849 1, 642,192
8,897 7,848, 696
981, 087
91,420
1, 291, 665
692, 626
8,222
499, 462
5, 541, 013
3
(
()
(3)

()
()
()
()
6, 528, 563 j 57, 766 1, 026, 699
11,787,154 ! 4,903,477
1, 995, 011, 009 1313, 696, 394 2,250,668 I 73,072,607 19, 696, 585 38, 536, 544

349, 728, 633 23, 699, 087
| 127,651
247,074 1, 645, 282, 376 289, 997, 307 2,250,668 I 73,072,607

()
816, 070

Tax credits

Total

$4,109, 288
3, 374,423
3, 056,403
2, 439,118
2, 350, 081
2,112, 225
7, 212, 340
4, 005, 216
2, 440, 983
1, 882, 304
2, 883, 926
1, 664, 777
2, 248, 372
2, 087, 012
2, 364,172
1, 200, 310
(3)

()

1, 900, 535

12^ per
cent on
25 per cent capital net
of tax on
loss from
earned net sale of assets held
income
more than
2 years
$111, 373
70, 492

47,123
31,972
23,492

19, 877
47, 567
16, 011
8,604
4,849
5,117
2,757
2,222
1,450
1,327
544

Net tax

$59, 551
21, 320
80, 008
15,140
54, 518
5,949
40, 037
30, 873

$3,938,364
3,282,611
2,929, 272
2,392, 006
2, 272, 071
2,086, 399
7,124, 736

17,163

2, 415, 216
1, 876, 349
2, 875, 221
1, 650, 324
2,127, 537
2,059, 435
2, 362, 845
1,199, 766

1,106
3,588
11, 696
118, 613
26,127

60

67,306,948 I

2,578,232

514, 877

64, 213, 839

9, 073, 819

67, 306, 948

2, 578, 232

514,877

64, 213,839

INDIANA
U n d e r $1 000 J
U n d e r $1 000
$1,000 to $2,000 2
$1,000 to $2,000._
$2,000 to $3,000 2 — .
$2,000 to $3,000




2,015
151
9,282
13, 737
7,275
8,148

$1,167, 750
97,842
14, 857, 800
23, 745, 955
17, 974, 875
18,974, 589

$191, 678
31, 690
1,114, 593
86, 225
1, 313, 074
1,213,268

j

$1,008

51,449

1

94,807 1—,

-

$206

$802

51,449

$1, 008

i

GO

5
O

o
()
1,900,475

9, 073, 819

19, 696, 585 38, 536, 544

o

12,877

38, 572

94,807

23,445

71,362

$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 *
$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
1
$4,000,000 to $5,000,000 __
$5,000,000 a n d over

9,780
3,678
3,688
5,303
423
2,940
180
2,059
126
1,484
81
1,072
81
899
652
531
454
353
281
881
506
287
280
168
84
60
34

i!
55
23
14
6
9
6
2

I
2

34, 323, 502
13,323, 094
15, 984, 725
23, 962, 896
2, 289, 665
16,120, 618
1,160, 743
13, 299, 008
934, 805
11, 081, 269
691, 876
9,073, 926
773, 647
8, 516, 649
6, 839, 953
6, 094, 202
5, 653,106
4, 761, 935
4,071, 511
15,161, 673
11,274,911
7, 821,918
9, 677, 582
7, 521, 840
4, 633, 694
3,894,881
2, 546, 966
1, 607, 055
1, 065, 369
6, 732, 254
4,010,260
3,159, 662
1, 671, 770
3,195, 728
2, 628, 558
1, 233, 066
1, 575,160
4,775,681

1,678, 262
453,117
1, 739, 775
1,168, 256
892, 600
650, 732
656, 312
786, 048
640, 945
760, 403
516, 949
833,446
636, 631
958,189
1, 065, 289
1, 090, 229
1,121, 524
940,139
910, 598
3, 980, 379
3, 801, 362
2, 536,107
4, 086, 694
3, 082, 609
1,917,851
1,946,235
1, 270,182
729, 092
452, 571
3, 626, 782
1, 490, 657
1, 095, 783
684, 804
494,139
362, 411
97, 221
212, 996
227,366

41, 266

41,266

10,031

31,235

72,181

72,181

17,460

54,721

69, 908

69, 908

15, 240

54,668

75,126

75,126

14, 912

60, 214

76, 324

76, 324

13 940 !

62, 384

73, 010

73, 010

12, 687

60,323

$90, 031
171, 527
127,965
538, 384
175, 001
188, 882
319, 709
1, 470, 807
1, 568, 978
1, 463, 756
890, 987
1, 586, 804
2, 051, 343
589, 328
715, 728
4, 425,344

79,358
68, 693
66, 937
67, 551
61, 746
57, 890
257, 759
203, 510
154, 672
184, 368
152, 617
102, 248
56, 903
44, 480
29, 857
13, 255
71, 675
47, 781
30,190
14,787
56, 123
8,617
26, 409
32, 653
3,048

$3, 309
7,632
11,184
12, 094
13, 716
104, 942
170,827
187, 725
350,180
374, 430
293,457
255, 535
214, 805
135, 953
72, 252
646, 063
334, 510
255, 879
149, 887
261, 809
73, 762
112, 777
155, 365
37, 203

$6, 953
21,149
15, 976
67, 226
21,878
23, 609
39, 962
183, 850
195, 747
182, 968
90, 015
198,350
256, 417
73, 666
89,466
553,167

79, 358
72, 002
74, 569
78, 735
73, 840
71, 606
362, 701
374,337
342, 397
541, 501
548,196
411, 681
379, 664
281,163
189,419
125, 469
901, 588
578, 038
469, 037
254, 689
516, 282
338, 796
212, 852
277,484
593,418

12, 719
11,106
10,385
10, 873
10, 536
9,444
45, 459
32,205
21,151
22, 797
12,996
9,173
5,421
4,735
1,860
1,237
6,163
2,161
651
780
853
417
309
221
256

66, 639
60,896
64,184
67, 862
63, 304
62,162
317, 242
342,132
321, 246
510,708
535,200
402, 508
373, 712
276, 053
387,559
124,232
894,191
575,877
468, 386
253,909
515,429
338,379
212, 543
266,824
593,162

1,485

4, 327, 903

213, 763

851,105

540, 988

1, 605, 856

$50, 437
32, 672
25, 054
28, 966
20, 722
72, 827
91, 396
63, 290
97, 727
73, 467
25, 276
17,525
24, 693
6,626
4.335
120, 386
50, 427
588
3, 920
3, 872
4,169
531
9,021
55,390

$7, 996
531
375

1,234

H(

a
m
O
*4

3
o

o

10,439
8. 660. 851

293,131

1, 605,856

Total-

77 126

358. 624. 820 53. 838. 344

884,802

20, 702,477

2, 661, 969

5,086, 401

2, 561, 387 10, 309, 757

354, 706

20, 575

9, 934,476

Nontaxable J
Taxable

32 931
44,195

90,159,388
9,380, 819
268, 465,432 44,457, 525

884, 802 20, 702,477

2, 661, 969

5, 086, 401

2, 561, 387 10,309, 757

354, 706

20,575

9,934,476

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




J
3

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

CO

TABLE 9.—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
IOWA
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




Number
of re- Net income 1
turns

Dividends

$535, 267
82,443
10, 773, 243
12, 702, 974
12, 616, 312
12,145, 511
25,843,134
7, 942, 577
12, 520, 767
13, 705,078
1, 743, 370
10, 659, 086
868, 246
9,196, 761
419, 736
7, 541, 607
395, 546
5, 307,401
445,430
5, 012,431
3,823, 274
3,611,913
3, 366, 259
2, 558,800
2, 274, 002
7, 674, 482
5, 358, 330
3, 912, 863
4, 761,855
3, 350,149
2,190,428
1, 575, 549

$61,035
14,322
595,152
68,068
927, 626
271,057
1,026,950
393,162
1,469,006
404, 833
529,152
388,085
458, 305
473, 765
320,178
521, 397
325, 566
416,807
370,855
516, 232
611,093
730, 513
727, 790
559, 384
462, 314
2,109,932
1, 732,495
1, 529, 449
2,151,931
1, 747, 794
858,429
1,165,099

1,075
175
6,532
7,377
5,149
5,163
7,212
2,225
2,887
3,088
322
1,937
136
1,423
56
1,010
47
625
47
528
365
314
269
190
157
446
241
144
137
76
40
25

Interest on
Government obligations
reported
for surtax

Capital
net gain
from sale
of assets
held more
than 2
years

Income before deducting tax credits

Normal
tax

Surtax

12H per
cent on
capital net
gain from
sale of assets held
more than
2 years

$1,019

Total

$1,019

Tax credits

25 per cent
of tax on
earned net
income

12H per
cent on
capital net
loss from
sale of assets held
more than
2 years

$234

Net tax

$785

9
U2

29,894

22,461

15, ill

45, 528

35, 722

8,466

27,256

45,932

45, 932

11,120

34, 812

48, 703

48, 703

10, 288

38,415

52, 927

52,927

9,251

43, 676

51,498

51,498

8,315

43,183

43,884

$11,485
55,264
103, 585
101,057

7,433

60, 639

35, 722

$11, 342
14,424
8,706
4,474
18,441
21,942
7,505
6,105
14, 251
15,119
12,955
4,037

29,894

60, 639

43,884

6,021

37, 863

48, 553
39, 532
39,009
39, 950
34,489
33, 489
126, 521
96,435
72,115
89, 278
55, 773
49, 242
9,108

48, 553
41, 248
43, 683
46, 626
41, 046
41,517
180, 025
177,889
167, 583
265,981
226, 532
193, 678
128,002

7,278
5,061
5,731
5,415
4,528
5,587
18, 849
13, 792
8,092
10, 224
4,378
2,220
887

41, 275
36,187
37, 952
41,211
36, 518
35,930
161,176
164,097
159,491
254,942
220,435
190, 511
127,115

$1, 716
4,674
6,676
6,557
8,028
53,504
81,454
95, 468
175, 268
163,868
131,734
106,658

$1,435
6,891
12,702
12,236

$815
1,719
947

o
3
o
o

17
6
8
17
1
2
3
3

$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

1, 269, 942 1,011,174
515, 518
303, 380
759, 386
490, 835
2, 035, 261 1,150,124
450, 938
787, 510

(3)

474
6,715

267, 800
282, 200

54,033
45
239, 765
400, 982

11,980
8,143
3,718
19,853

109,866
53, 900
50, 584
194, 708

6,755
6
29, 971
50,122

128, 601
62,049
84, 273
264, 683

948
1,025
393
1,595

200, 510
459,817

3,528

68
1,764

40,187
47,761

25,064
57,477

65, 319
107,002

17
36

(3)

(3)

(3)

(3)

(3)

2,611
5,715

127, 653
61,024
81, 269
257, 373
65, 302
106,966

(3)

(3)

3, 310

414, 678

11

417,999

560

Total

49, 476

203, 015, 362 29, 633, 764

150, 018

1, 626, 630 1,152, 548

1, 747, 289

202, 670

3,102, 507

172, 855

11,807

2, 917,845

Nontaxable2
Taxable. .

23 463
26, 013

66,161,051 6,083,825
136, 854, 311 23, 549, 939

150, 018

1, 626, 630 1,152, 548

1, 747, 289

202, 670

3,102, 507

172,855

11,807

2, 917, 845

2, 281, 983

2,190,475

87

417,439

KANSAS
Under $1,000»
Under $1,000
$1,000 to $2,000 J
$1,000 to $2,000
$2,000 to $3,000 »
$2,000 to $3,000
$3,000 to $4,000 »
$3,000 to $4,000
$4,000 to $5,000 J
$4,000 to $5,000
$5,000 to $6,000 »
$5,000 to $6,000
$6,000 to $7,000 »
$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 »

$540,676
$486,729
848
11,062
49,969
98
280,197
3,955,772
2,493
58,425
7,304,649
4,247
492,458
8,170,036
3,267
96,703
6,573,317
2,751
997,035
15,018,034
4,252
192,896
6,904,046
1,919
8,917,300 1,291,616
2,048
13,989,541
301,233
3,101
1,316,635
350,681
244
1,962
10,725,823
329,692
542,870
261,087
84
8,225,042
343,643
1,273
341,146
217,479
46
6,364,662
381,358
851
338,322
230,094
40
623
5,349,422
378,031
228,767
155,289
24
1 Capital net gain from sale of assets held more than 2 years is included in net income, but
are not deducted.
1
Nontaxable. Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayer.




$573 L

J

$573

17,585 |.

I|

17,585

4,303 I

"I3,~282

-!

35,311

"87634" j

"26," 677

._.

i

35,~3ll il

$172

$401

28,294 j

"28,294"

6,872

"2l,"422

"""982"!
47,

47,982

"ll~750"

36,232

46,798 !

46,798

8,870

37,928

477969 !

47,969

"77296'

"40,~679

44,649

5,827

"38," 822

"48,"7l9"

"5,"385"

"437334

44,649 I.
"48^719"L

capital net loss from sale of assets held more than 2 years and net loss for prior year

a

3

o

TABLE 9.—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
KANSAS—Continued
Income exempt from normal tax

Number
of returns

ncome classes

$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 $50,000
$80,000 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




_.-

.-

449
315
255
199
162
136
404
235
124
124
54
39
17
12
2
17
8
2
2
1

_
_.

Net income J
Dividends

$4,271,083
3, 285, 561
2,940, 567
2,482, 820
2,184,487
1,976,124
6,909, 753
5, 220,749
3,382, 698
4,234, 759
2,417,038
2,133, 866
1,127, 246
903, 077
348,447
183, 487
1, 962, 034
1, 362, 917
484, 956
(3)
(3)

$388,150
387,796
405, 811
302,116
280,161
258,415
1,238,579
973,235
823,762
980,151
467,147
668,153
240,090
38, 632
66, 376
7,074
649, 298
201, 231
34, 513
(3)
(3)

Interest on
Government obligations
reported
for surtax

$5,365
11,680
4,471
6,376
4,709
46,971
35,401
6,839
13, 728
2,241
1,993
7,566
157
6,620
3,210

Capital
net gain
from sale
of assets
held more
than 2
years

$14,661
14,314
2,992
100,718
185,181
101, 937
140, 342
211, 600
(3)
(8)

Income before deducting tax credits

Normal
tax

$41 595
36,208
33,946
36,049
32,921
34,082
136,992
122,005
84,569
117, 931
76,434
60,485
32,870
29, 858
12, 583
7,983
55, 549
47,646
11, 521
(3)
(3)

Surtax

$1,474
3,739
5,077
5,567
6,969
47,210
78,163
82, 616
149,104
125,334
140,355
80,272
62, 564
36, 845
20,183
233, 660
178, 858
40, 833
(3)
(3)

12^ per
cent on
capital net
gain from
sale of assets held
more than
2 years

$1,833
1,790
374
12,590
23,104
12, 741
17, 542
26,450

Total

$41,595
37,682
37,685
41,126
38,488
41,051
184, 202
200,168
167,185
268, 868
203,558
201,214
125,732
115, 526
49,428
28,166
301, 950
244, 046
78, 804
(3)
(3)

Tax credits

25 per cent
of tax on
earned net
income

$4,390
3,333
3,417
2,956
2,727
2,485
12,465
12,977
5,088
6,329
2,537
1,869
1,035
108
509
402
1,937
1,186
209
(3)
(3)

I2y2 per
cent on
capital net
Joss from
sale of assets held
more than
2 years

$225
1,485

3,154
27,005

Net tax

$37,205
34,349
34, 268
38,170
35,761
38, 566
171,737
187,191
162,097
262,314
201,021
197,860
124,697
115,418
48, 919
27, 764
296,859
215,855
78, 595
(3)
(3)

h1

o

o
3
o

o

Classes grouped

s

Total

189, 239

613

133,941 ! 2 913, 593

125, 675

31.869

133,941 i

2, 913, 593

125, 675

31,869 |

$370

$370

$99

$271

19, 960

19 960

4 947

15 013

1, 059,455

242, 322

300,140

24, 645

32 732

153, 673, 206

15, 562, 667

157 327 1 1 071, 885

1, 353, 752

1, 425,900

S 13 346
.1 19, 386

39,315,611
114, 357, 595

4 816, 612
10, 746, 055

157, 327

1, 071, 885

1, 353, 752

1, 425,900 i

j-._._.
...J

Nontaxable 3 .
Taxable

127,077 |

37, 517 [

!

I

188, 626
2, 756, 049

1

2, 750, 049

KENTUCKY
Under $1,000 2
Under $1,000
$1,000 to $2,000 2
$1,000 to $2,000.
$2,000 to $3,000 *
$2,000 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 J
$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...

-.

_

463
65
3,244
4,876
3,040
3,071
3,599
2,018
1,095
2,409
335
1,713
168
1,174
100
825
70
609
58
476
385
306
238
222
176
579
280
200
178
88
63
25
16
9
11
28

$265,339
34,117
5,384,152
9,095,393
7,447,043
7, 845, 920
12,803,024
7, 794,806
7,452,798
11,706,742
1,815,543
9,376,043
1,088,477
7,605,928
748,754
6,170,540
591,786
5,153, 334
550,498
4,511,523
4,045,317
3,514,967
2, 972, 963
3,002,510
2,547,320
10,015,747
6,531,135
5,441, 772
6,055,083
3,881,215
3,467,495
1,633,743
1,192,727
767,813
1,036,837
3,323,512

$215,286
8,535
371,824
81,896
693,147
314, 257
1,181,350
433,007
1,208,781
490,477
768,040
568,148
708, 591
589,931
555,640
616, 797
536,162
594,208
477, 313
690,713
807, 767
836,212
685,768
808,563
832,492
3,206,812
2,340, 793
1,979,344
2, f>13,184
1,555, 601
1, 694, 205
657, 746
517,748
368,518
372, 361
1,641,249

j
::
38, 706

38, 706

9,584

29,122

33, 361

8,257

25,104

37,434

9,160

28, 274

3

41, 927

41, 927

7, 662

34, 265

Ul

44,824

44,824

7,760

37,064

O
Ul

41,086

6 801

34 285

39, 987

5 831

34 156

38,426
40,157
39,726
40,049
43,431
40,259
216, 990
203, 980
237, 207
333, 908
282,424
295,552
156,200
128,936
85,036
118,255
437,663

6,008
5,208
4,975
4,646
4,889
4,482
19,277
13 045
9,738
10,508
6,085
4,336
1,065
1,631
159
895
2,217

32,418
34, 949
34,751
35,403
38,542
35 777
197, 713
190,935
227,469
323,400
274. 449
288; 990
155,107
127,305
84.877
117,360
435,446

33 361
37,434

_
__ . . . .
:...::: ....

41,086
39, 987
$25,682
26,595
24,842
37,963
23,278
119,564
84,822
63,288
28,293
66,158
16, 906
4,502
12,659
261
284
25, 732

$23,103
91,823
270,851
324,075
157,138
145,199
181,142
703,696

38,426
38,219
35,195
34,114
35,361
31,603
145,526
106,385
103,852
115,035
81,840
63,396
23,130
20, 593
9,908
16,680
42,216

•

$1,938
4,531
5,935
8,070
8,656
71,464
97, 595
133,355
215, 985
195,586
198,304
92,618
88, 701
56,978
79,191
307,485

$2, 888
4,998
33,852
40,452
19,642
18,150
22,384
87, 962

$I."890"
2.226
28

1
Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held more than 2 years and net loss for prior year
are not deducted.
2
Nontaxable. Specific exemptions exceed net income.
* Classes grouped to conceal net income and identity of taxpayer.




3
o

o

TABLE 9.—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 before deducting tax credits

Income exempt from normal tax
Capital
Number
Interest on net gain
of reGovernNet income 1
from sale
turns
Dividends ment obof assets
ligations held more
reported
than 2
for surtax
years

Income classes

3
3

$312,173
442,336

1,019,713

831,236

$642
319

Surtax

Total

1 2 ^ per
cent on
25 per cent capital net
of tax on
loss from
earned net sale of asincome
sets held
more than
2 years

Net tax

$8,827
8,812

268,640 !

$77,196
75,381

$25,945

$86,023
110,138

$643
286

$85,380
109,852

4

$207,560

125,194

33,580

158,778

111

158,667

o
o
32, 821

Total
Nontaxable 2
Taxable

$511,079
698,281

3

$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

Normal
tax

12H per
cent on
capital net
gain from
sale of assets held
more than
2 years

Tax credits

_-

169,100, 987

33,608,211

561, 790

2,373,227

1,256, 777

1,844,163

289,853

3,390, 793

160,305

$4,144

3, 226,344

12, 772
20,049

38,147,412
130, 953,575

6,716,134
26,892,077

561, 790

2, 373,227

1,256, 777

1,844,163

289,853

3,390,793

160,305

4,144

3,226,344

LOUISIANA
Under $1,000 2
Under $1 000
$1,000 to $2,000 2
$1,000 to $2,000 2
$2,000 to $3,000
$2,000 to $3,000 2
$3,000 to $4,000
$3,000 to $4,000.




1,294
71
4,259
3,866
4,069
3.211
5,074
2,395

$719, 364
48, 300
6, 640, 914
6, 941,085
10, 059, 220
7, 903, 481
17, 844, 706
8, 860, 423

$333,936
537, 369
35, 530
1,175, 762
248,090
1, 038, 606
368, 917

$665
i

$665

$154

$511

14, 708

14, 708

3,659

11,049

40,126

40,126

10,003

30,123

42,121

42,12X

10, 278

31,843

$4,000 to $5,00
$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
$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
$2c0,0000 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,£00,000 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

1,967
3,300
299
2, 270
121
1 663
61
1,093
41
765
43
497
439
321
221
205
150
498
287
107
162
91
41
42
22
19
5
14

j

8, 612, 204 1, 313, 290
15, 308, 982
1, 625, 104 | 826. 278
585, 555
12,422,637 ! 655.942
782,179
458,184
10, 755, 809
828, 998
454, 957
296, 588
8,152,417
693,450
343, 846
238, 083
6, 484, 399
776, 948
409, 914
355, 785
4, 707, 493
642, 361
4, 599, 508 1, 050, 228
3, 687,085
822, 306
2, 744, 965
556,124
2, 760, 581
683,175
2,174, 071
727, 372
8, 576, 380 2, 559, 873
6, 429, 701 2, 076,145
2, 925, 050
811, 208
5, 560, 634 1, 802, 383
4, 028, 700 1, 445, 477
2, 219, 390
658, 099
2, 730, 240 1, 308, 253
1, 641, 824
732,154
1, 586, 022
836, 752
482. 527
274, 350
1, 619, 758
889, 812
1, 615, 489
901, 019
(3)
(3)
(3)
(3)
(3)
(3)

53, 747

71, 261

8

54, 536

75, 727

14, 078

61, 649

69, 868

11,187

58, 681

62, 053

$25, 288
161, 558
120, 138
119, 264
319, 779
173,124
15, 252
549, 536
380, 507
(3)
(3)
(3)

15.479

69, 868

$22, 903
4, 526
13, 511
18, 335
8,972
42, 973
14, 880
15, 213
11, 547
7,441
9,580
113,345
140
24, 623
1,169
12, 492
1,396
(3)

17. 514 i

70,015

75, 727

i

71, 261

70, 015

62, 053

8,430

53,623

51, 323
53, 775
51, 375
41, 981
45, 627
33, 776
157,101
133, 766
68, 840
143, 014
93, 677
54, 893
48, 995
17, 073
27, 630
8,024
9,205
14, 312
(3)
(3)
(3)

51, 323
55, 873
56,116
47, 717
52, 886
41,136
217, 052
232,191
138, 232
347, 576
302, 883
200, 453
266, 013
157, 971
182, 624
62, 013
195, 557
243, 233
(3)
(3)
(3)

7,073
6,529
5,240
4,409
3,337
3,332
14, 986
7,285
3,839
7,286
3,741
2,724
1,382
1,562
1,238
368
535
870
(3)
(3)
(3)

44, 250
49,344
50, 876
43, 308
49, 549
37,804
202,066
224,906
134,393
339, 764
297,961
197, 729
264,118
155, 555
181,386
61, 645
195, 022
241,007

$2, 098
4,741
5,736
7,259
7,360
59, 951
98, 425
69, 392
201, 493
189,165
130, 965
202,110
100, 924
133, 353
52, 083
117,660
181, 841
(3)
(3)
(3)

$3, 069
20, 041
14, 595
14, 908
39, 974
21, 641
1,906
68, 692
47, 080
(3)
(3)
(3)

$526
1,181
513
854
1,356

8
(3)

1
I
1
329, 233

38, 760

201, 634

22, 412

137. 718

25, 204

185, 334

244

Total

38, 996

185, 478, 850 29, 873, 635

361, 806

2. 066. 080

1, 523, 343

1, 702, 274

257,110

3,482,727

166, 762

Nontaxable 2 Taxable

17, 228
21, 768

47, 492, 408 6, 333, 158
137, 986, 442 23, 540, 477

361, 806

2, 066, 080

1, 523, 343

1, 702, 274

257,110

3, 482, 727

166, 762

1

1, 019, 491

185, 090
4,430
4,430

3,311,535
3,311,535

Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held more than 2 years and net loss for prior year
are not deducted.
2
Nontaxable. Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayer.




s
O
GO

3

O

i

TABLE 9.-

-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
MAINE
Income exempt from normal tax

Number
of returns

Income classes

Under $1,000 *
U n d e r $1 000
$1,000 to $2,000 2
$1,000 to $2,000
$2 000 to $3 000 2
$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 *
$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.
$40,000 to $50,000
$50,000 to $60,000..
$60,000 to $70,000..




.

608
67
2,392
2,174
2,368
1,596
2,569
926
999
1,220
159
945
63
670
47
484
31
406
16
272
229
206
148
101
105
325
184
93
102
65
37
20

Net income

l

Dividends

$321,688
34, 773
3, 718, 672
3, 715, 940
5, 879, 233
3, 757,056
9,012, 495
3, 335, 066
4, 385,485
5,463, 206
863,168
5,172, 941
405, 002
4, 326, 812
348,831
3, 628, 857
263, 248
3,434,402
152, 655
2, 583, 559
2, 399, 863
2,361,191
1, 851, 380
1,365,337
1, 521, 650
5,608,356
4,141,402
2, 555,459
3, 528, 422
2, 876, 275
2,044, 274
1, 295,946

$131,101
5,180
580,363
52, 380
573,005
156.059
920,330
230, 393
729,181
309, 638
388,380
340,079
259, 901
391,809
280, 254
378, 704
226,990
420,906
156,955
330, 579
449,205
547,123
474,974
342,099
375,959
1,492,592
1,458, 370
970, 714
1, 316,484
1,170,470
832, 510
708,924

Interest on
Government obligations
reported
for surtax

Capital
net gain
from sale
of assets
held more
than 2
years

Tax credits

Income before deducting tax credits

Normal
tax

Surtax

12H per
cent on
capital net
gain from
sale of assets held
more than
2 years

Total

12H per
cent on
25 per cent capital net
of tax on
loss from
earned net sale of assets held
income
more than
2 years

Net tax

1

$420

8,793

2,152

17, 844

17,844

4,386

13,458

I
o

13, 925

13,925

3,435

10, 490

O

18, 588

18, 588

4,482

14.106

22, 530

22, 530

4,833

17,697

24, 754

24, 754

4,289

20,465

o
%

24, 368

24,368

3,882

20,486

fel

27,094

$57, 503
62,328
198,251
62, 538

$93

8,793

$7, 553
13, 741
12,484
6,636
4,366
23,955
31,471
30,246
27,036
12,692
7,602
717

$420

27,094

4,024

23,070

23,447
25,125
28,376
23, 787
20, 626
26,145
132, 294
133, 643
110, 725
205,121
208,616
180,139
116,539

3,118
3,299
2,910
2,242
2,099
3,085
11,780
9,246
4,703
5,358
4,522
1,712
1,933

20, 329
21,826
25,466
21, 545
18,527
23,060
120, 514
124, 397
106,022
198,958
198,213
178,427
114, 523

23,447
24, 041
25,287
20,173
17,105
20, 927
91, 390
70,065
47, 250
72, 596
59,056
39, 411
18,196

$1,084
3,089
3,614
3,521
5,218
40,904
63, 578
63,475
125, 337
141, 765
115, 982
90, 650

$7,188
7,795
24, 746
7,693 1

$327
_.i

$805
5,881
83

6,641

I—I

m
2
o

$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250 000 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 $3,00 000
$3,000,000 to $4.00 ( 0 0 - _ _
_
$4,000,000 to $5,00 000
$5,000,000 a n d over._
3
Classes grouped

1,197, 645
677, 935
962, 544
3,167, 070
1, 672, 383
902, 067

495,000
445,984
374, 668
1,886, 850
724, 857
582, 092

7,793
2,216
2,012
9,464
845

152, 201
56, 572
42, 943
477, 264
381,150
158,122

1
1
1
3

("«)
3
(3)
(3)
()

(3)
3
(3)
(3)
()

3
(3)
(3)
(3)
()

(3)
(3)
(3)
(3)

1

(3)

(3)

(3)

19,491
8,419
19, 967
32, 548
24, 710
7,575
3
(3)
()

(3)

8
(3)

86,826
61, 049
101, 771
320, 926
180, 205
115, 565
(3)
(3)
(3)
(3)
(3)

19,047
6,225
5,367
59,415
47, 643
19, 764

8
8
(8)

125, 364
75, 693
127,105
412, 889
252, 558
142, 904

8
8
(3)

375
983
1,047
2,132
1,093
662

621
206
534
2,247

124,368
74, 504
126,058
410, 223
249, 218
142, 242

3
(3)
(3)
(3)
()

(3)
(3)
(3)
(3)

(3)
(3)
(3)
(3)

(3)

(3)

(3)

.

2, 258, 935

1,912

4, 856, 340

5,489

382, 535

607, 043

995, 067

89

648

994, 330

19, 709

Total
Nontaxable 2
Taxable
..

16
8
10
27
10
4

107, 979,178 23, 769, 997

202, 741

6, 505, 212

805, 459

1, 907, 094

811,926

3, 524, 479

93,964

11.025

3, 419, 490

9,252
10, 457

25. 350,477 4, 246, 460
82| 628, 701 19, 523, 537

202, 741

6, 505, 212

805, 459

1, 907, 094

811, 926

3. 524, 479

93, 964

11,025

3,419,490

7, 046, 890

Ii

3
MARYLAND

Under $1,000 2
3,981
1, 349, 551
$491,205
$1, 591
$1, 591
$360
Under $1,000
$1, 231
345
300, 583
163, 968
j
$1,000 to $2,000 2
6,975
11,174, 111
930, 542
43,980
$1,000 to $2,000
43,980
11,400
32, 580
8,245
16, 000,182
160,156
$2,000 to $3,000 2
4,391
10, 790, 703 1,139, 388
87,303
87, 303
$2,000 to $3,000 2
21, 206
66, 097
6,216
16,911,635
615, 717
$3,000 to $4,000
7,331
26,134,444 1,061, 720
58, 223
14, 257
58, 223
$3,000 to $4,000 2
43,966
3,449
13, 778, 272
823,202
$4,000 to $5,000
2,780
12,106,032 1,131,986
106, 398
106, 398
26, 628
$4,000 to $5,000
79, 770
6,531
32, 528, 645 1,408, 592
$5,000 to $6,000 2
496
2, 684, 668 1, 022, 265
97, 572
97, 572
18,451
$5,000 to $6,000.
79,121
3,587
19, 598, 937 1,112, 717
$6,000 to $7,000 2
211
1,359, 509
898,420
93, 504
93, 504
17,390
$6,000 to $7,000
76,114
2,296
14, 817,182 1, 261, 533
$7,000 to $8,000 2
122
908, 857
693, 885
91, 249
$7,000 to $8,000
91, 249
15, 490
75, 759
1,670
12,463,316 1, 254, 501
$8,000 to $9,000 2__
88
747, 677
630,319
$8,000 to $9,000
92, 037
92, 037
14, 263
77,774
1,240
10, 530,384 1, 099, 625
$9,000 to $10,000 2...
73
699,471
627, 063
1 Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held more than 2 years and net loss for prior year
are not deducted.
2
Nontaxable. Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayer.




Cl
GO

3
Cl

o

to

TABLE 9.—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

MARYLAND—Continued
Income exempt from normal tax

Income classes

$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 $00,000
$60,000 to $70,000
$70,000 to $80,000...
$80,000 to $90,000
$90,000 to $100,000..
$100,000 to $150,000
$150,000 to $200,000.
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000..
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000
$1,000,000 to $1,500,000
$1,500,000 to $2,000 000
$2,000,000 to $3,000 000
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000
$5,000,000 and over




Number
of returns

Net income l

1,038
759
614
514
454
415
1,207
639
380
422
228
119
91
56
35
25
57
31
13
6
10
11
6

$3, 818, 628
7, 954, 548
7, 056, 316
6, 421,140
6,124, 644
6, 016, 288
20,811,986
14,188, 220
10, 449. OrlO
14,515,373
10,195,023
6, 495, 501
5,911,180
4, 199, 675
2, 949, 660
2, 382, 697
7,111,800
5, 320, 744
2, 881, 222
1, 628, 750
3, 504, 415
4, 818, 201
3, 816, 898

Dividends

Interest on
Government obligations
reported
for surtax

$1, 213, 920
1,601,315
1, 370, 065
1, 338, 658
1, 343,128
1, 667,124
5, 420, 043
4, 213, 205
2, 825, 888
4, 835,153
3, 747, 662
2, 617, 350
2, 475, 697
1, 559, 943
1, 291,184
1,233,903
3,100, 063
2,198,431
1,199, 257
1, 327, 850
1,483, 285
2, 870, 934
2,165, 625

$34,125
21,060
13, 086
25, 252
24,002
171, 361
92, 976
35, 670
58, 270
119,946
40, 090
24, 601
14, 685
1,705
3,189
38, 362
19,307
3,079
2,413
7,624
5, 344

Capital
net gain
from sale
of assets
held more
than 2
years

$110,750
408, 638
368, 703
589, 721
559, 795
337,139
214, 585
1,233, 703
1,241, 507
445, 696
234, 320
865, 232
1,437, 739
1,424, 328

Tax credits

Income before deducting tax credits

Normal
tax

$78,332
79, 398
84, 751
79, 440
89,311
83, 781
364, 241
281,161
242. 001
333, 674
223, 875
136, 687
114, 756
85. 602
58, 080
36, 210
126,156
91, 800
63, 092
6, 661
39,107
29, 320
10, 591

Surtax

$3,606
9,187
12,925
15, 735
20, 562
145, 533
215, 764
268, 093
522, 866
496, 638
387, 067
403,110
319, 257
239, 507
233, 317
738, 647
576, 243
379, 744
228,845
395, 963
587, 539
428, 776

12^ per
cent on
capital net
gain from
sale of assets held
more than
2 years

$13, 801
46, 687
45, 994
73, 746
69,840
42,123
26, 824
153, 371
155,138
55, 712
29, 290
108,154
179, 717
178,041

Total

$78, 332
83,004
93, 938
92,365
105,046
104,343
509, 774
496,925
510, 094
870, 341
767, 200
569, 748
591, 612
474, 699
339, 710
296,351
1, 018,174
823,181
498, 548
264, 796
543, 224
796, 576
617, 408

12H per
cent on
25 per cent capital net
of tax on
loss from
earned net sale of asincome
sets held
more than
2 years
$15,484
12, 219
11, 783
10, 603
11,037
11,496
49,356
34,940
24, 292
27, 547
15,897
9,152
7,431
4,726
2,609
2,379
4,667
2,108
1,481
572
345
547
456

$7, 627
3,504
2,936
22, 721
9,219
2,731
9,823
18,115
1,437
14

1,329

Net tax

$62,848
70, 785
82,155
81, 762
94,009
92,847
460,418
461, 985
485,802
835,167
747, 799
557, 660
561,460
460, 754
334,370
284,149
995,392
819, 636
497,053
264,224
542,879
796,029
615, 623

2

(3)

(3)

(3)

(3)

(3)

(3)

(3)

(3)

(3)

1

3

3

3

3

3

3

3

3

(3)

()

()

()

()

()

()

()

()

o

3
o

i

Classes grouped 3

5,302, 736

1, 522, 251

3, 621,168

Total

67,160 | 374,758,859 j 71,148,738

756,147 j 13,093,024

Nontaxable 2
Taxable

26, 448
40,712

T

67, 955, 023 8,626, 793
306,803, 836 62, 521,945

756,147

13,093,024

8,883

318, 752

779,6

452, 646

780, 281

331

3, 418, 767

6,947,676 | 1,631,084

11, 997, 527

400, 903

9, 456

3, 418, 767

6,947, 676

1, 631, 084 11, 997, 527

400, 903

79, 456

11,517,1
11, 517,168

MASSACHUSETTS
Under $1,0002
$3, 860, 644 $1,848,865
7,663
Under $1,000
331, 514
575,971
$6 621
1,012
$6, 621
$1, 594
$1,000 to $2,000 2__
44, 620, 040 3, 872, 737
28, 342
893, 029
$1,000 to $2,000
64. 679. 860
36, 972
172, 288
41, 659
172, 288
$2,000 to $3,000 »
30,843 i 76,061,162 5, 587,154
$2,000 to $3,000
18,385 1 44,431,822 4, 770,177
54, 097
216, 740
216, 740
26,430 I 91.825.355 6,127, 642
$3,000 to $4,000 2
$3,000 to $4,000 2
142, 024
142, 024
34, 428
31, 058, 558 1, 455, 876
8 413
1
$4,000 to $5,000
35, 898,160 6, 918, 860
8,267
64, 941, 680 3, 510, 695
$4,000 to $5,000
14 217
216, 258
53, 264
216 258
6, 300, 075 3, 380, 461
$5,000 to $6,000J
1,158
38, 219, 022 2, 947,840
6,970
178, 063
40, 005
178 063
$5,000 to $6,000
4,401, 745 3, 477, 928
681
$6,000 to $7,000 *
34, 983, 887 3, 375, 280
5,407
41,100
205, 203
205, 203
$6,000 to $7,000 3
2, 998, 557 2, 599,458
402
$7,000 to $8,000
31, 053, 520 3, 386,114
4,155
$7,000 to $8,0002
40,175
216, 535
216, 535
2, 961, 970 2, 705, 928
350
$8,000 to $9,000
26, 375, 659 3,447,083
3,112
$8,000 to $9,000 J
210, 261
36, 973
210 261
2,461, 991 2, 270, 374
259
$9,000 to $10,000
23, 510,100 3, 223, 628
2,476
$9,000 to $10,000
225,114
38, 235
$225,114
24,038, 339 5, 823, 847 $116,969
2,295
$10,000 to $11,000
$11, 211
236, 509
36,927
225, 298
21, 239, 709 5, 474, 573
1,849
69, 912
27, 334
244,109
37,186
$11,000 to $12,000_.. _..
216, 775
17, 784,109 4, 862, 955
1,425
69, 346
35, 082
234, 562
32, 263
$12,000 to $13,000
199, 480
17, 338, 215 4, 819, 769
1,285
78, 683
45, 091
260, 603
35, 537
$13,000 to $14,000...
215, 512
15, 321, 228 4, 405, 925
1,059
58, 858
52, 227
263,165
36,900
$14,000 to $15,000
210, 938
58, 761, 239 18, 649, 659
3,410
299, 959
412, 684
1, 322, 757
157, 679
$15,000 to $20,000... . _
.
910, 073
43, 827, 744 15, 699, 531
1,964
234, 111
676, 299
1, 454, 787
129, 981
$20,000 to $25,000
778, 488
33, 266, 557 13, 294,178
1,218
149, 702
818,193
1,443, 771
85, 911
$25,000 to $30,000
625, 578
49, 616, 774 21, 443, 046
1,447
272, 233
$720,156
$85, 743 2, 768, 552
112, 348
$30,000 to $40,000
927, 435 1, 755, 374
33. 795, 521 14, 795, 519
758
114, 304 1, 251, 672
156, 219 2, 438, 288
56, 691
$40,000 to $50,000
646, 653 1, 635, 416
25, 641, 615 11, 983, 093
469
100, 823 1, 744, 533
218, 289 2, 206, 759
34, 758
$50,000 to $60,000
450, 328 1, 538,142
21, 324, 268 11, 070, 607
331
164, 658 1, 777, 375
218, 834 2, 037, 223
26, 214
$60,000 to $70,000
345, 400 1, 472, 989
15,166, 044 8, 325, 900
204
87, 314 1, 689, 744
210, 275 1, 586, 263
17, 651
$70,000 to $80,000
219, 299 1,156, 689
13,435, 349
158
25, 948 1, 347, 008
1,184,831
164,878
1, 550, 874
13, 211
$80,000 to $90,000
201,165
11,190, 994 7, 086, 713
118
23, 575 1, 487, 035
5, 685, 504
185, 298 1, 377, 650
11,138
$90,000 to $100,000
172, 602 1, 019, 750
32, 690, 271 17, 991, 280
271
70, 074 5, 064, 965
632,027 4,474, 720
24, 066
$100,000 to $150,000
440, 500 3, 402,193
1
Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held more than 2 years and net
not deducted.
* Nontaxable. Specific exemptions exceed net income.
1
Classes grouped to conceal net income and identity of taxpayer.




1

_ __ _
..

$5,027
130, 629
162, 643
107, 596
162, 994
138, 058

3

164,103

o

176,360
173, 288
186, 879
199, 582
206,923
202, 299
225, 066
226, 265
1,165, 078
1, 324, 806
1, 357,860
2, 632, 227
2, 343, 660
2,138,863
1, 957, 243
1, 543,198
1, 526, 885
1, 355, 807
4, 392, 851

3
o

g

$23, 977
37 937
33] 138
53, 766
25,414
10, 778
10, 705
57, 803
loss for prior year are

to
CO

TABLE 9.—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
MASSACHUSETTS—Continued
Income before deducting tax credits

Income exempt from normal tax

Income classes

$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 t o $5,000,000
$5,000,000 a n d over
Classes grouped 3

Number
of returns

112
62
33
28
10
7
7
2
3
2
1

Dividends

Interest on
Government obligations
reported
for surtax

Capital
net gain
from sale
of assets
held more
than 2
years

$19,309,495 $10, 505,435
13, 835,188
6, 792, 369
9, 016, 349
4,600, 573
9, 667, 528
4, 737,591
4, 523, 564
2, 567, 045
4, 062, 605
1, 573, 738
6,131, 212
1,751,958
2, 347, 624
1, 021,130
4, 842, 296
1,030,009
(3)
(3)

$31,327
21, 252
10, 947
64, 891
3,877
9,007
1,886
64, 832
59
(3)
(3)

$3, 229, 334
3,397,301
2,137, 979
2, 825, 861
992, 794
2, 782,963
3, 776, 338
1,130, 316
2, 686,194
(3)
(3)

$279, 360
190, 034
111,919
128, 609
50, 312
5,870
28, 509
5,717
65,159
(3)
(3)

178

5, 910, 574

52,152

Net income

l

8,182, 883

1, 204,190

Normal
tax

Surtax

12H per
cent on
capital net
gain from
sale of assets held
more t h a n
2 years

Total

Tax credits
12H per
cent on
25 per cent capital net
of tax on
loss from
earned net sale of asincome
sets held
more t h a n
2 years

$402, 717
424, 422
267, 246
349, 380
124, 099
347,155
472,042
141, 289
335, 774
(3)
(3)

$3, 011,466
2, 234, 674
1,496, 888
1, 636, 525
797, 221
575,781
915, 754
373, 788
807,133
(3)
(3)

$12, 876
4,992
3,756
3,715
1,031
229
790
207
462
(3)
(3)

429, 442

738,822

I, 220,416

603

$2, 329, 389
1, 620, 218
1,117, 723
1,158, 536
622, 810
222, 756
415, 203
226, 782
406, 200
(3)
(3)

$21, 963
6,863
6,502
95, 045
826

Net tax

$2, 970, 627
2, 222,819
1, 486, 630
1, 537, 765
795, 364
575, 552
914, 964
373,581
806, 671
(3)
(3)
1, 219, 813

Total.

.

224, 042 1,147, 576, 498 273, 326, 780

2,144, 725 43, 952,142

9, 492, 272

23, 792, 564

5, 474, 509

38, 759, 345

1, 258, 652

384, 717

37,115,976

Nontaxable
Taxable

2

104, 395
119, 647

2,144, 725

43, 952,142

9,492, 272

23, 792, 564

5, 474, 509

38, 759, 345

1, 258, 652

384, 717

37,115, 976

271, 389, 699 38, 789,407
876,186, 799 234, 537, 373

MICHIGAN
Under $1,000 K.
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 t o $4,000 2
$3,000 to $4,000.
$4,000 to $5,000 2




2,269
402
20,165
37,024
12, 205
19, 649
19, 424

$1, 273, 512
254, 322
31, 691, 592
63, 975,080
30, 488, 916
46,044, 663
67, 945,165
35, 216,027
29, 717, 927

$169,988
34,291
234,130
1, 338,811
444, 229
2, 512,115
1, 372, 982
2, 555, 685

$3, 300

$3, 300

$725 ;

$2, 575

140,142

140,142

34,714 \

105,428

234,834

234.834

57,538

177, 296

142, 013

142, 013

34,355 i

107, 658

1
o
2
o
o

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

15, 005
680
6,583
283
4,790
194
3,474
142
2,605
124
2,129
1,595
1,353
1,005
934
749
2,481
1,339
814
936
509
292
180
142
106
69
185
83
39
22
26
21
16
6
5
2
1
2

67, 480,443 1, 610, 038
3, 697, 250 1,393, 290
36,059,095
1,103, 259
1,827, 674 1,246, 062
31,008,323
1,504,945
1,447, 409 1,175,206
25, 964, 650 1, 635, 941
1, 200,650 1,069, 068
22, 074, 265 1,640,543
1,176,847 1,064,805
20,188,199
1, 671,148
16, 701, 702 2,386,823
15, 521,871 2,188,568
12, 548, 547 2,085, 799
12, 592, 036 2,470, 754
10,872, 983 2,164, 735
42, 748, 989 9,178,420
29, 778, 674 7, 612, 309
22, 219, 975 6, 567, 857
32, 299, 503
22, 640,134 11,245,078
15, 936, 987 8,147, 800
11, 619, 700 5,933, 788
5,196,138
10, 548,984 4, 865, 572
9, 022, 548 3,149, 584
6, 531, 325 2, 760, 506
21, 942, 365 10,354, 309
14, 308, 394 6, 361, 292
8, 581,809 4, 730, 575
6,057, 815 2,816,041
8, 809, 480 3, 481, 213
9, 320, 229 4, 434, 574
10, 242,467 5, 728,843
5, 271, 201 2,403,870
6, 554, 233 2, 390,423
3, 692,432 1, 726,026
(3)
(3)

()

()

!0, 718,418 14, 554, 533
905,814, 790 159,845,905

Total.

176, 804

Nontaxable 2
Taxable

62,340 ! 170,466,942 13, 678, 969
114,464 I 735,347,848 146,168, 936

239, 690

239, €

58, 044

181, 646
128,860

164,746
186, 005

97, 594
99, 405
31, 737
15,436
121, 609
128, 966
32, 880
13, 077
18, 060
908
7,714
23, 310
12, 657
44, 956
6,646

()

3

"35," 406"

150, 599

183," 058

32, 764

150, 294

186,108

$425, 935
662, 712
894,132
1, 240, 939
1, 480, 301
1, 755, 772
730, 531
4, 551, 776
3, 673, 365
2, 747, 442
1, 304, 664
3,073, 750
4, 019, 496
2, 883, 696
3,118,150
4, 618, 560
2, 377, 040
(3)

186, 005

183,058

$29,135
23, 318
13,080
29,948
13,346
67,476
120, 706
61, 907

164, 746

"35," 886'

186l08

30,357

155, 751

203, 265
186, 366
206, 275
190, 864
211, 847
207, 471
1, 088,123
1,075,917
1, 029, 507
1, 932, 816
1, 694, 616
1, 403, 481

31,978
28, 568
28,103
25,883
28,067
25, 224

171, 287
157, 798
178,172
164, 981
185, 780
182, 247
960, 025
984,667
967, 500
1, 850, 873
1, 646,314
1, 370,164
1, 096, 612
1,126, 612
1, 053,405
806, 740
2,920,047
2,174, 620
1, 286, 395
1,038, 578
1, 435, 044
1, 452, 801
1, 810, 351
780, 025
931,166
545, 865
(3)

203, 265
178,933
186, 575
166,128
179,423
170,153
790, 343
625, 686
492, 092
724,849
510,374
337, 770
213,805
189,093
166, 217
121, 623
328, 530
225, 610
73, 959
98, 835
109, 292
56, 665
98, 322
862

$7,433
19, 700
24, 736
32,424
37,318
295, 780
450,231
537, 415
1,154, 719
1,099,452
954,040
776, 810
766,957
688, 775
594, 412
2, 080, 745
1, 500, 549
886, 684
778,933
944, 989
896,114
1, 355, 625
390, 016
353,974
248, 790

()

()

()

$53, 248
84, 790
111,671
126, 566
184,326
210, 793
100, 559
560, 510
458, 698
333, 242
163, 083
384, 218
502, 437
360, 462
389, 415
577, 320
297,130
(3)

()

1,117,181
1,140,376

1, 065, 785
816,594
2,969, 785
2,184, 857
1, 293, 865
1,040,851
1, 438,499
1, 455, 216
1,814,409
780, 293
931, 294
545,920
(3)

91, 250
62, 007
76, 576
45, 959
28, 642
12, 993
13, 727
10, 462
8,469
17,139
9,215
3,646
2, 273
3, 455
2,380
1,251
261
128

$5, 367
2,343
4,675
7,576
37
1,918
1, 385
32, 599
1,022
3,824
35
,807
7

o

3
o

o

()

()
4,173, 664

181, 705

1, 257,060 43, 729, 925

7, 910, 005

20,143,851

5, 420,176 33, 474, 032

1, 002, C

63, 595

1, 257, 060 43, 729, 925

7,910,005 I 20,143,851

5, 420,176 33,474,032

1,002,080

63,595 i 32,408,357

174, 983

3, 267, 250

521,7

3, 970, 663

3,970,181

482

32, 408, 357

1
Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held more than 2 years and net loss for prior year
are not deducted.
2
Nontaxable. Specific exemptions exceed net income.
» Classes grouped to conceal net income and identity of taxpayer.




I

to
Crc

TABLE 9.—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
MINNESOTA
Income exempt from normal tax

Income classes

U n d e r $1,000 2 . . _
U n d e r $1,000
$1,000 t o $2,000 K.
$1,000 t o $2,000-.
$2,000 to $3,000»_.
$2,000 t o $3,000. _
$3,000 to $4,000 2.
$3,000 to $4,000..
$4,000 to $5,000 2.
$4,000 t o $5,000 - .
$5,000 to $6,000 K
$5,000 t o $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 t o $9,000 2 $8,000 t o $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 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
$30,000 to $40,000
$40,000 to $50,000
$50,000 t o $60,000
$60,000 t o $70,000




Number
of returns

2,122
323
6,537
11,089
6,146
6,199
8,074
3,554
2,992
4,609
360
2,533
152
1,790
109
1,416
67
932
59
746
601
522
378
344
248
847
407
271
302
163
92
60

Net income ]
Dividends

$1,193,161
191,615
9,875, 967
19,078,903
15,390,348
14,493,511
28, 212,472
12, 776, 924
13,007,073
20,710,329
1,946,455
13,867,899
985,176
11,570,605
810,491
10, 564,072
566, 212
7,903,430
560,606
7,079,661
6, 292,318
5,992,938
4, 710, 767
4,636, 995
3, 593,028
14,609,366
9,031,724
7,426, 773
10, 377,821
7,193,198
4,929,836
3,869,635

$583,756
196,410
587,251
244,724
996,199
656,360
1,313,252
517,010
1, 219, 987
842,013
723,337
689,925
548,073
723,661
625,101
834,243
504,243
767,322
498,302
729,856
1,026,013
1,351,503
1,041,244
1,105,196
848,484
4,032,703
2, 926,477
2, 786, 754
4,717,052
3,531,876
2,466,827
2,620,827

Interest on
Government obligations
reported
for surtax

Capital
net gain
from sale
of assets
held more
than 2
years

Income before deducting tax credits

Normal
tax

Surtax

1 2 ^ per
cent on
capital net
gain from
sale of assets held
more than
2 years

fcO

o

Tax credits

Total

$2,114

$2,114

~42,~779"
73, 991

j cent on
25 per cent j capital net
of tax on S l ° s s from
earned net sale of assets held
income
j more than
2 years

Net tax

3

$498

$1,616

"42," 779"

16,676

"32," 103

i

73,991

18,453

55, 538

O
CO

47,559"

47,559"

11,612"

35,947

67,635

67, 635

16,636

50,999

"60," 724"

"60," 724"

"l3,"308"

47,416

65, 043

65,"043

71,141

13,800

$104,862
241, 571
237,267
255,185

66, 377
63, 712
66, 242
54,862
60,396
49,500
238,905
160,699
143,646
189,583
120,270
82,479
43,240

$13,108
30,170
29,385
31,897

"16,874

52, 731

16,377
$2, 776
7,815
9,398
11, 991
12, 257
102,353
137,521
183,840
371,624
358,957
295,404
280,269

57, 341

63,605

63,605
$12,275
9,153
25,656
25,820
13,998
57,675
67,384
51,110
46,067
33,235
31,171
6,615

52," 533

11,151
9,900
10, 540
8,898
9,902
9,897
42,312
28,319
20,693
22,290
11,981
7,020
4,619

55,226
56,588
63,517
55,362
62,485
51,860

74,057
64, 260
72,387
61, 757
341,258
298, 220
327,486
574,315
509,397
407,268
355,406

$1,375
890
2,304
4,908

269,901
306, 793
550,650
496, 526
397,944
345.879

3
o

o

$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 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

--_
_

Nontaxable 2
Taxable

43
28
23
50
17
11
3
3

3,188, 040 1, 445,660
2,378, 472 1, 207,194
869, 754
2,178, 918
6,093, 627 4,816, 221
2, 868, 002 1, 572, 987
2, 426, 745 1, 623, 279
613,327
1, 421, 256
815, 421
1, 055, 689
667, 214
1,327, 236

19,039
9,886
16,885
32, 950
4,821
12,211
406
12, 324
4,705

61,912
31,043
40, 299
51,123
23, 918
5,383
27,655
1,904
3,921

210,237
199,031
342,133
477,973
809,004
733,897
229, 715
281,000
555,981

261,352
216,341
192,851
718,462
288, 788
258, 226
198, 227
132,566
130,368

25,432
24,878
42, 766
59, 745
101,199
91, 737
28, 714
35,125
69,497

348,696
272, 262
275,916
829,330
413,905
355,346
254,596
169,595
203, 786

357
752
134
25,157
173
629

4,862
2,915
3,192
4,172
1, 513
866
564
286
398

343,477
268, 595
272, 590
800,001
412,219
353, 851
254,032
169,257
203, 388

52

j .

..
.
64, 227

296,414, 294 55,887,038

26,618
37,609

72, 547, 961 7, 599, 501
223,866, 333 48,287, 537

493, 386

4,677,856

2,081, 660

4,171,386

583,653

6, 836,699

324,657

36,731

6,475,311
I

493, 386

4,677,856

2,081,660

4,171,386

583,653

6, 836,699

324,657

36, 731

6, 475,311

1

MISSISSIPPI

O
[

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 $3,000 to $4,000
$4,000 to $5,000 2
$4,000 to $5,000
$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
$8,000 to $9,000 2
$8,000 to $9,000
$9,000 to $10,000 2_._
$9,000 to $10,000

946
62
2,820
1,736
2,544
1,211
2,390
717
776
1,281
96
606
29
446
16
306
15
225
16
174

$562, 361
38, 510
4,473,144
3, 009,427
6, 267,985
2, 827, 533
8, 394, 460
2, 568, 358
3. 389, 029
5, 767.921
521, 891
3, 317, 456
181,167
2, 873, 673
120, 044
2, 287, 349
126, 332
1, 903, 917
151, 306
1, 634, 711

$73, 059
1,878
222,110
25, 730
214,654
56, 330
675, 829
125, 878
404, 499
217, 443
143, 602
110, 937
70,547
134, 333
95, 563
135, 372
99,145
118,456
142, 020
140, 986

|

$350

$506

$506

$156

6,985

6,985

1,689

5,296

14, 252

3,549

10, 703

11, 223

11, 223

2,766

8,457

18, 973

18, 973

4,613

14,360

14, 704

14, 704

2,941

11, 763

16, 306

16, 306

2,696

13, 610

16, 234

16, 234

2,125

15, 883

15, 883

1,966

14,252

-

14.109
1
13,917

14, 421
1,791
16, 212
16, 212
1
Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held more than 2 years and net loss for prior year
are not deducted.
2
Nontaxable. Specific exemptions exceed net income,




3
o

o

TABLE 9.—Individual returns by States and Territories, distributed by incofne 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

MISSISSIPPI—Continued
Income exempt from normal tax

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 and over




Capital
Interest on net gain
Number
Governof reNet income l
ment ob- from sale
turns
of assets
Dividends ligations
reported held more
than 2
for surtax
years
135
99
94
61
47
155
73
45
38
18
10
1
3

$1,406, 401
1,129, 449
1,176,189
822, 258
681,481
2, 635, 526
1,616.601
1, 241, 666
1, 309, 250
805, 779
535,888
(3)
227, 782

$232, 544
195. 428
259, 776
133, 729
200, 698
492, 747
384,125
311,937
389, 587
314, 856
183, 082
(3)
112,324

$8,150
3,638
5,157
359
688
5,818
23, 994
11,239
3,778
957
1,381

()

Income before deducting tax credits
12y2 per

Normal
tax

$14,673
12, 342
12,811
11, 297
8,967
49, 177

$40, 888
6,415

()

8.994

32, 817
27, 454
33, 436
15, 666
11,516
(3)
4,185

Surtax

$663
1,379
2,314
2,054
2, 305
17,137
23, 897
30, 918
47, 305
37, 976
30, 660
(3)
19, 875

"(Y)""

cent on
capital net
gain from
sale of assets held
more than
2 years

$5, 097
802
1,124

Total

$15. 336
13, 721
15,125
13,351
11, 272
66, 314
56,714
58, 372
80, 741
58, 739
42, 978
(3)
25.184

Tax credits
12H Per
cent on
25 per cent capital n e t
of tax on
loss from
earned net sale of assets held
income
more t h a n
2 years

$1, 590
1,225

881
1,165
1,099
3,597
2,573
1,385
1, 957
(3)

$337

761
593
297

(3V

1,010

Net tax

$13,746
12, 496
14. 244
12,186
10,173
62, 717
54,141
56, 987
78, 447
57 978
42', 385
(3)
23, 877

Ul

o
Ul

3
o

o

s grouped *
Total. —
_..
Nontaxable 2 ..
Taxable

97, 381

349, 034

4,122

421, 091

2,439

42, 533

52, 636

97, 608

227

17,196

64, 859, 892

6, 768, 238

69, 281

477, 388

368, 058

259, 016

59, 659

686, 733

41. 642

1,347

643, 744

9,648
7,548

24,187, 719
40, 672,173

2,141, 028
4, 627, 210

69, 281

477, 388

368, 058

259, 016

59, 659

686, 733

41, 642

1,347

643, 744

855, 048

MISSOURI
U n d e r $1,000 a
U n d e r $1,000
$1,000 to $2,000 2._..
$1,000 to $2,000
$2,000 to $3,000 3
$2,000 to $3,000
$3,000 to $4,000 3
$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 $8,000 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.

2,152
128
12,013
13, 299
11,053
9,512
12, 373
5,144
4,029
7,875
508
4,450
286
2,947
188
2,191
129
1,607
102
1,301
1,064
875
659
568
500
1,572
893
552
573
291
173
128
78
60
51
94

$1, 297,499
$622,481
76, 341
19,134,393
897,462
23, 611,988
267, 981
27, 213, 480 1, 769,103
23,076, 388
470, 755
43, 247, 549 1, 298, 307
18, 998, 433
654, 332 _•
17, 547,451 1,975, 262
36, 245, 259 1, 221,962
2, 752, 744 1, 244,183
24, 377, 626 1,037,034
1, 843,110 1, 290, 494
19,074, 741
1,190, 218
1,406, 269 1,148, 537
16, 372, 677 1, 362, 384
1,091,888
845,406
13,627, 504 1, 293, 470
963, 274
885, 302
12, 347, 677 1, 461, 979
11,139, 276 2,132,993
10, 029, 050 2,057, 684
8, 234, 634 1, 817,098
7, 644,082 1, 657, 593
7, 238, 889 1, 795, 575
26, 912, 803 7, 621, 669
19,939, 645 6,151,815
15,050, 590 5, 365, 648
19, 648,171 8,041, 541
12,833, 973 5, 783,083
9, 414, 498 4,423, 212
8, 259, 473 4,072,460
5, 853, 912 2, 847,928
5,117,185
2, 721, 706
4, 850, 760 3,124, 425
11,402,052 . 5, 567, 265

$722

$258

$980

18, 227

119, 364

29,810 1

89, 554

114, 441

24,395 ;

90, 046

112, 642

112, 642

22,079

90, 563

115, 342

115, 342

21,039 '

113,880

$135, 804
409, 982
508, 538
790, 968
631,110
589, 529
433, 277
2, 230, 995

29, 249

73, 834

114, 441

$67,195
32, 796
51, 707
33, 539
53,728
173, 204
165, 873
158, 228
151,195
132, 830
47, 568
64, 532
47, 419
5,627
16, 904
81,066

123,137

73, 834
119, 364

•_

50,464

123,137
r

$980

50, 464

113, 880

19, 739

115, 478
115, 996
124, 220
113,425
119,424
128, 910
610,922
681, 209
664, 574
1,117,069
896, 779
811,154
781, 788
646, 699
599, 431
586, 581
1, 568, 348

19, 940
18, 764
18, 771
16, 891
17, 816
17, 846
77, 784
63, 984
40, 699
46, 760
22, 499
16,031
10, 745
7,483
5,388
4,214
8,036

115, 478
110, 859
111, 272
97, 098
99, 480
104,101
427, 430
372, 242
298,092
391, 882
234, 738
178, 794
127,172
101,041
80, 051
53, 820
160, 599

$5,137
12, 948
16, 327
19, 944
24, 809
183, 492
308, 967
366, 482
708, 217
610, 982
568, 795
560,491
465, 519
445, 818
478, 511
1,128, 872

$16,970
51,059
63, 565
94,125
80,139
73, 562
54, 250
278, 877

12, 594 ;

37,870
93. 888
j

- _-

55.607

o

94, 303
94,141

$1, 969
3,866
1,291
2,055
440
10, 480
3,998
5,054

95, 538
97, 232
105,449
96, 534
101, 608
111,064
633,138
617, 225
623, 875
1,068, 340
870, 414
793, 832
768,988
638, 776
583, 563
578, 369
1, 555, 258

* Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held more than 2 years and net loss for prior years are
not Jdeducted.
Nontaxable. Specific exemptions exceed net income.
• Classes grouped to conceal net income and identity of taxpayer.




1
3
o

§

to
CO

TABLE 9.—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

o

MISSOURI—Continued
Income exempt from normal tax
Capital
Number
Interest on net gain
of reGovernNet income l
from sale
turns
of assets
Dividends ment obligations held more
reported
than 2
for surtax
years

Income classes

$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 $750,000it...
$750,000 to $1,000,000—.
$1 000,000 to $1 500 000
$1 500,000 to $2 000,000
$2,000,000 to $3,000,000
$3 000,000 to $4 000,000
$4 000,000 to $5 000,000
$5 000 000 and over
Classes grouped 3
Total Nontaxable
Taxable

1

49
13
11
11
1
3
2
1

$8,492, 798
2,894,113
2, 962, 565
3, 775, 657
(3)
1, 730, 952
(3)
(3)

$3,
1,
1,
1,

726,123
612, 637
433, 917
657, 556
(3)
1, 932, 442
(3)

$48, 524
2,692
892
2,404
(3)
(3)
(3)

(3)

Normal
tax

$114,633
32, 558
13, 897
37,184
(3)
9,382
(3)

$2,239, 857
640,172
1,063, 256
1,280,419
(3)
943, 416
(3)

Tax credits

Income before deducting tax credits

(3)

Surtax

$894, 751
347, 605
249, 862
408, 398
(3)
136,024
(3)

(3)

12H per
cent on
capital net
gain from
sale of assets held
more than
2 years
$261,142
80,022
132, 906
160, 052
(3)
117,926
(3)
(3)

1 2 ^ per

Total

$1, 270, 526
460,185
396, 665
605, 634
(3)
263,332
(3)
(3)

cent on
25 per cent capital net
loss from
of tax on
earned net sale of assets held
income
more than
2 years
$4,823
1,613
1,064
1,216

$4,179

(I>

18, 047

76

2,910

(3)
(3)

Net tax

$1, 261,
458,
392,
604,
(3)
245,
(3)

524
572
691
418
209

(3)

5, 069, 794

555, 326

9,323

4,544,049

26

80, 584

568,006

648, 616

55

99, 509

512, 801,163

97,106, 277

1, 347, 246

16.441.372

4,095, 913

8,022, 535

2,032, 601

14,151, 049

599, 888

54, 289

13, 496, 872

42 833
56, 676

--.

116, 497, 657
396, 303, 506

11,976,537
85,129, 740

1, 347, 246

16.441. 372

4,095,913

8,022, 535

2,032, 601

14,151,049

599,888

54, 289

13,496,872

648, 561

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 2
$2,000 t o $3,000
$3,000 t o $4,000 2.
$3,000 t o $4,000




_~-

251
13
1,521
3,814
1,131
2,316
1,619
1,007

$152, 843
7,681
2, 508, 274
6, 626, 715
2, 757, 780
5,499, 610
5, 774, 358
3, 614,104

$67,150
468
......
103, 067
27,101
68,195
48, 705
221,817
51, 058 : : : : : : : : : : : :

$83

$83

$16

$67

14, 054

14, 054

3,493

10, 561

27, 703
1

8
3

j

2

U2

27, 703

6,876

20,827

15,245

15,245

3,744

11, 501

8

I

$4,000 to $5,0002
$4,000 to $5,0002
$5,000 to $6,000
$5,000 to $6,000 2
-.
$6,000 to $7,000 __.
-.
$6,000 to $7,000 2
$7,000 to $8,000 __.
$7,000 to $8,000 2
$8,000 to $9,000 _.._
-.-$8,000 to $9,000 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
.
Total

_

Nontaxable 2
Taxable

855
1,319
101
624
30
384
12
261
14
186
13
138
118
71
72
42
42
100
48
30
28
11
8
2
1
1
2
6

3, 755, 627
5, 960, 554
542,452
3,396, 555
195,822
2, 494, 995
90, 269
1,950, 698
118,091
1, 568, 492
121, 756
1,302, 476
1,231,463
812, 584
896,468
567,124
607, 059
1, 700, 514
1, 074, 724
818, 625
933, 214
504, 796
438, 236
125,134
(3)
(3)
(3)
795,832

377,489
167,817
130, 625
97, 567
87,461
122, 632
52, 628
93, 958
78, 843
145, 281
97, 090
130, 077
175, 830
109, 515
122, 824
126, 254
95, 900
331, 609
210, 093
286, 871
296, 329
283,469
360, 640
105,141
(3)

8

-.-J

15,720

20, 750

14, 322

2,283

12,039

13, 914

2,169

11,745

12,080

6,332

2,675

13, 914

12, 080

1,469

10,611

11, 973
12, 997
8,991
12, 516
7,602
9,523
29, 750
23,914
16, 504
20, 089
5,595
8,500
1,079
(3)
3
(3)
()
10,610

$26
17, 077
18, 204
583
(3)
3
(3)
()
82, 055

5,030

14, 673

14, 322

$5, 673
12, 634
3, 031
1,963
11,120
2,304
2,681
10,122
11,144
1,982
2,549
1,390

20, 750

14, 673

11, 973
13, 507
9,980
14, 268
9,066
11, 570
40, 437
40,199
36, 681
52, 739
31, 091
37, 772
10, 680
(3)
(3)
(3)
113, 582

1,485
1,718
1,252
1,374
795
946
3,760
3,115
1,520
1,411
129
683
13
(3)
(3)
(3)
379

10, 488
11, 789
8,728
12, 894
8,271
10, 624
36, 677
37, 084
35. lfil
51,328
30,962
37,089
10,667

$510
989
1,752
1,464
2,047
10, 687
16, 285
20,177
32, 647
23, 361
27, 066
9,528
(3)
(3)
(3)
92, 716

$3
2,135
2,206
73
(3)
3
(3)
()
10, 256

i

11,998

(3)

•
:

3

( )

$4,360

108,843

521, 751
i

o

o

j
I

""

"
"

345, 069

46, 587

78,197

9,926

26, 930

9,775

46, 631

472

!

46,159

16,191

59, 289, 994

5, 241,842

72,925

196,142

322, 393

266,159

24, 448

613, 000

46, 807

4,360 !

561,833

5, 547
10,644

16, 017, 272
43, 272, 722

1, 284, 365
3, 957, 477

72, 925

196,142

322, 393

266,159

24, 448

613, 000

46, 807

4 360 !

561.833

1 Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held more than 2 years and net loss for prior year
are not deducted.
2
Nontaxable. Specific exemptions exceed net income.
s
Classes grouped to conceal net income and identity of taxpayer.




o
GO

(3)

CO

TABLE 9.— 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
NEBRASKA
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 K.
$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 t o $13,000..
$13,000 t o $14,000..
$14,000 t o $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..




Number
of returns

1,366
84
4,431
3,606
4,053
2,559
5,063
1,636
1,854
2,958
224
1,524
84
997
46
649
24
367
239
196
143
143
107
306
144
80
84
31
12
7

Net income 1
Dividends

$796, 875
44, 822
6, 763, 023
6, 440, 564
10,150, 830
6, 352, 050
17, 620, 437
6, 086, 052
8, 042, 347
13, 736, 917
1, 206,475
8, 315, 419
540, 002
6, 439, 024
340, 423
4, 844, 378
202, 461
3, 934, 995
266, 338
3, 481, 718
2, 496, 209
2, 242, 020
1, 784, 573
1, 923, 626
1, 553, 863
5, 219, 280
3,192, 396
2,160, 258
2, 873, 546
1, 366, 333
671, 019
449,393

$133,968
4,508
384, 708
60, 882
435, 857
94, 753
945, 526
149,831
973, 811
317, 605
337, 530
287, 911
289, 744
289, 615
272, 255
266, 093
164,499
244, 653
215, 010
297, 799
318, 015
352,174
340, 048
309, 842
252, 844
952, 544
836, 651
706, 756
1,100, 256
608, 344
274, 232
187,599

Interest on
Government obligations
reported
for surtax

Capital
net gain
from sale
of assets
held more
than 2
years

Income before deducting tax credits

Normal
tax

Surtax

12H per
cent on
capital net
gain from
sale oi assets held
more than
2 years

$551

CO

to

Tax credits

Total

$551

25 per cent
of tax on
earned net
income

1 2 ^ per
cent on
capital net
loss from
sale of assets held
more than
2 years

Net tax

$119

$432

3
Ul

14, 212

14, 212

3,556

10, 656

o

34, 367

34, 367

8,415

25, 952

Ul

26, 996

2~6, 9 9 6

6,639

20, 357

46, 237

46, 237

10, 733

35, .504

37, 303

37, 303

7,392

29,911

37, 522

37, 522

6, 603

34. 091

34,091 !

5,587

32, 396
$2,383
2,603
2,864
5,705
20, 951
5,998
17, 091
15, 961
8,918
2,533
4,030

$34,471
46,984
46,197

32, 396

32, 508
27, 037
25, 599
21, 610
28, 364
25, 213
99,199
64, 709
44,963
58, 656
26, 641
12,131
10,581

32, 508
28, 094
28, 447
25,104
33, 224
30, 600
134, 461
113,185
96, 463
163, 439
97, 907
57, 279
46, 205

$1, 057
2,848
3,494
4,860
5,387
35, 262
48, 476
51, 500
100, 475
65, 485
39, 423
35,624

$4, 308
5,781
5,725

j

'

QI Q

28,504

5, 166
5. 189
4,029
3,886
3,227
4,081
3,459
14, 091
10. 510 __
5^771
7,468
3,842
1,222
742

an.

27, 296

._
$3, 884
26

27,319
24, 065
24, 561
21, 877
29,143
27,141
120, 370
102, 675
90, 692
155, 971
90,181
56, 057
45,437

3
o
O

4
5
3
8
1
1
1

303,999 !
416. 958
290, 339

138.568
277, 785
40, 863
(3)

oo

(3)

28, 020
34, 099
33,145

35, 254
44,163
44, 355

7,838

(3)

(3)

00

7,234
2,226
11, 210

62, 707

8
8

(3)

(3)

___

)

34, 972
43, 903
43, 757

3333

$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
8

.

1
1, 604, 876

931, 465

12, 022

324, 437

15, 365

178, 406

40,555

234,326

671

Total - . -.

33, 532

134,153, 838

13, 794, 544

101, 059

514, 796

776, 921

667, 561

64, 207

1, 508, 689

123, 472

!
3,910 |

'
1,381,307

Nontaxable 2
Taxable

17,173
16, 359

45, 929, 211
88, 224, 627

4,152. 908
9, 641, 636

101, 059

514, 796

776, 921

667, 561

64, 207

1, 508, 689

123, 472

3,910

1,381, 307

933 fiKK

G
O

o
NEVADA
Under $1,000 2
.
Under $1,000
2
$1,000 to $2,000
$1,000 to $2,000
$2,000 to $3,000 2.
$2,000 to $3,000
$3,000 to $4,000 2
$3,000 to $4,000
$4,000 to $5,000 2
$4,000 to $5,000
$5,000 to $6,000 2
$5,000 to $6,000
$6,000 to $7,000 2_
$6,000 to $7,000
$7,000 to $8,000 2
$7,000 to $8,000
$8,000 to $9,000 2
$8,000 to $9,000
$9,000 to $10,000 2.

63

,-..___

330
1, 528
271
710
390
312
127
341 i
23
222
8
140
3
91
1
59
4

$38,289 ;

$882

561, 310
2, 639, 496
691,435
1, 682, 266
1,373,491
1,118, 9G0
581.718
1.526.411 !
122,831
1, 214, 240
50, 670
908, 864
22,385
677,475
8, 549
499, 299
37,984

9. 963
2.741
17.161
45,103
16, 850
14, 754
2fi. 400
29.917
57, 694
39,126
30, 826
57, 810
6,495
39, 938
5,085
54, 251
24,478

!

i

I
!

$5,380

$5, 380

$1, 342

I

8,499

8,499

2,141

!

|

$4,038
6,358

5,344

1,332

6,419

1,582

;

_.:

6,662

6,662

1,441

!

5,221

i

6,032

6,032 |

1,023

_.|

5,009

5,021

5,021

710

i

4,584

4,584

486

-. .

4,837

4,311
!

4,098

* Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held more than 2 years and net loss for prior year
are not deducted.
2
Nontaxable. Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayer.




o

4,012

5,344
6,419

._

2
o

CO
CO

TABLE 9.—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

NEVADA—Continued
I n c o m e before d e d u c t i n g t a x credits

Income exempt from normal tax

Number
of returns

Income classes

$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 and over




39
5W

i
1
;
I
!
i

23
15
14
7
23
is

I

Net income

l

$371,384
293, 556
266, 342
188, 037
188,640
101, 634
387,909
289,491
82, 571
99,402

1
1
1

(3)
(3)
(3)
(3)

2

(3)

Interest on
Government obDividends
ligations
reported
for surtax

$65, 751
65,175
35, 469
38, 920
54,870
30, 979
125, 986
155, 850
10, 279
21,854

C a p i t a l jj
net gain
from sale
of assets
held m o r e
than 2
years

Normal
tax

$3, 778
3,261
4,095
2,710
2,345
1,498
6,999
5,503
2,590
2,659

$562
48
76
188
600

Surtax

12H Per
cent on
capital net
fgain from
sale of assets held
more than
2 years

Total

Tax credits

25 per cent
of tax on
earned net
income

$415
412
394
172
280
140
349
329
39
324

$3, 778
3,387
4,447
3,092
2,831
1, 851
9, 501
9,942
4,664
6,084

$126
352
382
486
353
2,502
4,439
2,074
3,425

8
8

(3)
(3)
(3)
(3)

(3)
(3)
(3)
(3)

(3)
(3)
(3)
(3)

(T)
(3)
(3)
(3)

(3)
(3)
(3)
(3)

(T)

(3)

(3)

(3)

(3)

(3)

(Y)
(3)
(3)
(3)

(3)
(3)
(3)
(3)

12H Per
cent on
capital net
loss from
sale of assets held
more than
2 years

Net tax

$3,363
2,975
4,053
2,920
2,551
1,711
9,152
9,613
4,625
5,760
(3)
(3)
(3)
(3)

(«)

i

I

3

o

00

3
o

o

s grouped 3

771,183

432,826 |

Total

4,797

16, 795, 822

Nontaxable 2
Taxable

1,220
3,577

3, 488, 662
195,834 1
13, 307,160 1,321,599 !

1,517,433

6,095

$81, 080

10, 690

90,108

$10,135

110,933 |

43

110,890

7,569

81, 080

94, 069

104, 247

10,135

208,45] ]

12,954

195, 497

10,135

208,451 I
1

12,954

195,497

7,569

81, 080

94, 069

104, 247

NEW HAMPSHIRE
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 $4,000 2
$3,000 to $4,000
$4,000 to $5,000 2
$4,000 to $5,0002
- $5,000 to $6,000
$5 000 to $6 000
$6,000 to $7,0002
$6,000 to $7,0002
$7,000 to $8,000
$7,000 to $8,000 2
$8,000 to $9,000
$8,000 to $9,000
$9,000 to $10,000
$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

530
63
2,294
2,307
1,572
1,427
1, 683
781
640
1,080
148
538
76
379
46
292
40
205
33
162
145
107
81
8971
180
92
45
59
44
14
11
7
5
5
13
4

$302,932
$171,731
31, 677
18,908
3, 641, 308
474, 984
60, 216
3, 948, 564
557,626
3, 875,106
172,190
3, 375,894
829, 806
5, 845, 840
200. 924
2, 801,408
2, 797, 550
816 41 s
4,878,019
265,940
801, 463
445, 665
2, 943, 815
243, 628
486, 733
362, 894
2,457,431
266, 821
343,182
266, 019
2,185, 908
321, 240
338, 791
287, 427
1, 734,967
257, 854
311, 948
305,189
1. 537, 751
306, 852
1, 527,196
374, 436
1, 231,099
304, 269
1, 013,125
312,902
1, 201, 523
376, 574
1, 023, 372
263, 746
3,076, 447 1,219, 623
2, 054,162
887, 519
1, 218, 871
529, 868
2, 027,173
930, 379
1, 933, 836
758, 038
761, 880
355,335
715, 302
583,153
526, 747
362,474
426, 217
302, 266
471,978
299,994
1, 642, 648
848, 634
(3)
(3)

$322

$322

$80

j

$242

7,888

7,888

1,972

1

5,916
12, 751

17, 002

17, 002

4,251

10,488

10.488

2,622

7,866

16, 301

16, 301

4, 075

12, 226

12, 275

12, 275

2,622

9,653

12,869

12, 869

2,323

13,175

13,175

2,300

12, 082

12, 082

1,750

10, 546
|

10,875
10, 332

12, 267
10, 422
12, 267
1,845
14, 340
12, 572
13,493
$847
1,768
$3, 734
13, 053
11, 373
11, 449
1,604
1,680
6,019
11,501
10,107
9,494
2,007
10,339
1,394
17, 721
6,676
15, 732
14, 647
3,074
1,989
14, 854
16, 439
14, 787
13, 023
3,416
1,652
16,826
59, 055
53, 747
37, 869
21,186
5,308
13, 733
61, 582
57, 039
30, 111
31, 471
4,543
10, 256
48, 268
46, 502
18,956
29, 312
1,766
4,626
$11, 623
$1,453
111, 288
108, 765
36, 576
73, 259
2,523
4,482
$355
75,103
9, 307
137,407
133, 638
36, 533
91, 567
3,414
192
53,656
6,707
64,454
63,825
13, 657
44, 090
629
319
1,945
57,867
7,089
60, 875
58, 515
2,367
51,419
415
9,169
1,133
58,199
3,053
45,321
43,960
3,732
38, 536
228
391
2,750
344
48,498
47, 895
4,383
43, 771
603
213
91,317
11,415
52,836
52, 571
2,687
38, 734
265
8,083
5,526
613,638
74,974
206,217
199, 799
8, 213
123, 030
892
(3)
(3)
(3)
(3)
()
•
(3)
(3)
(3)
1
Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held more than 2 years and net loss for prior year
are not deducted.
2
Nontaxable. Specific exemptions exceed net income.
? Classes grouped to. conceal net income and identity of taxpayer.




1
o
j

o
o

CO

TABLE 9.—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

*-*
g?

NEW HAMPSHIRE—Continued
Income exempt from normal tax
Capital
Interest on net gain
Number
Governof reNet income J
from sale
turns.
Dividends ment obof assets
ligations held more
reported
than 2
for surtax
years

Income classes

$200,000 to $250,000
$250,000 t o $300,000,
$300,000 t o $400,000
$400,000 to $500,000
$500,000 to $750,000. . .
$750,000 to $1,000,000
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000
$5,000,000 a n d over

Classes grouped 3 _
Total
Nontaxable 2
Taxable

1
1

(3)
3

c)

(3)
v

1 () !

(3)
3

()

e)

Income before deducting tax credits

3

()

Surtax

(3)

Total

(3)

Normal
tax

12H per
cent on
capital net
gain from
sale of assets held
more than
2 years

(3)

3

(*)

Tax credits

()

12H per
cent on
25 per cent capital net
of tax on
loss from
earned net sale of assets held
income
more than
2 years

(3)

!

(3)
:

O

!

::::::::::::

|

$1, 251, 954

$536, 726

$6, 354

$490, 367

$9. 546

$110, 692

$61, 296

$181,534

$704

$1,18$

$179,642

15, 276

66, 743, 817

15, 878, 265

116,266

1.454. 520

381.405

708, 015

175, 638

1, 265, 058

53. 613

10,147

1, 201, 2Q8

7,052
8,214

IS, 744,853
47, 998, 964

4, 517, 756
11, 360, 509

116,266

1,454,520

381, 405

708, 015

175, 638

1,265, 058

.
53, 613 . . . . . .
10,147

1, 201, 298

NEW i T JERSEY
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 to $3,000 2
$2,000 to $3,000
$3,000 to $4,000 2

$3,000 to $4,000




2,924
$1,683, 643
796
448,648
20,782,283
12,794
34,679,742
20, 272
35,906,679
14,497
48,869,963
20,506
67,483,956
19,063
! 12,153 I 43,508,481

$813,053 :
133,563
1,036,592 '
778,447
1,352,281
2,582,891
3,146,338
3,121,129:

I
i
|
;
j
I
!

9

(V)

i

i
!

Net tax

$4,730

$4,730

$1,127

$3, C03

82,846

82,646

20,547

62,0©0

237,29-

237,294

59,002

178,292

203,024 1

203,024

49,877

153,147

$4,000 to $5,000 2
$4,000 to $5,000
$5,000 to $6,000 2
$5,000 to $6 000
$6,000 to $7,000 2
$6,000 to $7,000
$7,000 to $8,000 2
$7,000 to $8 000
$8,000 to $9',000 2
$8,000 to $9,000
$9,000 to $10,000 2
$9 000 to $10 000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000.
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000..
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000
$3,000 000 to $4 000 000

9,045 f
15,695

39 568 w ;

2, 553'. 343
45; 243'. 407
1,818,591
37,623,291
1,383,071
31,497,794
1,347,444
28,377,848
23,954,829
20, 671,005
18,925,563
16,378, 213
15,086,890
58,105,317
41,796,829
30,125,719
40,302,803
28,263,791
21,409,323
15,622,300
12,963,634
11,742,998
6,994,364
27, 524,449
11,172,030
8,345,718
3,152, 216
6,734,781
8,176, 826
10,559,426
3,229, 393
6,078, 273
(3)
(3)

4,687 994
3,916,007
2,347,502
2,355,023
1.710.516
2,5SS, 734
1,351,852
2,667,616
1,184,027
2,674,875
1,191,862
2,736,113
3,462,197
3,041,166
3,027,614
2,757,314
2,835,015
11,741,354
9, 820,727
8, 229,966
11,744,678
10,226,230
8,061,714
5,835,444
4,922,685
4,698,781
2,417,510
13, 287,316
5,637,517
3,530,535
2, 286,552
2, 967, 852
2, 830,692
6,499,898
1, 703,047
3,456,267
(3)
(3)

$5 000 000 qnd ovpr
^lassos grouped. ^

9,483,409

1,010,947

1,007,728

1,278,288

Total

176,320 !l, 032, 297, 571 178, 204, 433

1,142, 885 37. 893. 787

10,142, 888 19, 589, 257

4, 707,787

34,439,932

1,386,407

195,433

32,858,092

Nontaxable 2
Taxable

60,339
115,981

I, 142, 885 37, 84)3, 787

10,142, 888 19, 589,257

4, 707, 787

34,439,932

1,386,407

195,433

32, 858,092

1,071
10 381
396 i
6, 996
244
5,039
163
3,716
142
2 991
2,285
1, 801
1, 517
1, 214
1,042
3,376
1, 878
1,103
1,174
637
391
242
173
139
74
226
66
37
12
19
18
18
4
5
4
1

70,417,433
5,766,723
Sfi 53fi 7fi7

243,812

77,163

166.649

255 365

48 026 ;

207,339

268,944

.

?43.812
: ...
255 365

268, 944

49, S89

219,055

265 142

i

265,142

48 142

217,000

264,695

45,775

218,920

•
264,695
281 463
259,136
245,726
252,661
238,315
230, 826
1,103,328

$57,875
34,301
41,144
32,091
38,800
117,462
127,454
44,866
68,457
79,018
60,970
34,154
65,403
24,974
3,482
97,817
15,843
29, 762
148
77,525
8, 867
66, 505
416
7,975
(3)
(3)

$4,000*000 to $5'000'000

$401,990
880,607
1,677,117
1, 594,766
2,376,485
1,615,940
1,393,860
5,110,826
1,497, 829
2,373,631
71G,89G
1,448,973
4,056,156
1, 830,451
1,071,237
1, 785,200
(3)
(3)

911,161
699,201
988,713
640,116
450,173
322,638
230,708
226,975
130,408
410,814
193,596
119,541
10,105
104,840
59,710
110,260
25,080
52,139
(3)
(3)

$11,054
26,630
37,366
42, 736
51,605
404,306
644,538
745,728
1,445,480
1,368,064
1,222,269
1,049,052
892,484
972,095
573,043
2,743,884
1,417,115
931,644
391,466
869,451
694,098
1,595, 674
398, 271
810, 247
(3)
(3)

$49,819
109,274
209,787
199,269
291,402
201,925
163,999
638,854
185,538
286, 576
89,612
181,122
507,020
228,807
133,905
223,150
(3)
(3)

281,463
270,190
272,356
290,027
281,051
282,431
1,507,634
1, 555,699
1,444,929
2,484,012
2,117,454
1,882,229
1,570,959
1,414,594
1,400,995
867,450
3,793,552
1,796,249
1,337,761
491,183
1,155,413
1,260,828
1,934,741
557,256
1,085, 536
(3)
(s)

47,238
43,584
41,485
40,865
38,688
39, 593
189,812
146,447
93,573
106,161
59, 722
36,966
23,146
14,468
16,720
7,132
22,348
7,487
3,983
960
1,780
1,749
1,779
441
260
(3)
(3)

$9,447
3,101
23,470
3,361
1,462
20,546
7,287
26, 819
13,433
40,306
43,285
2,813
103

234,225
226,606
230,871
249,162
242,363
242, 838
1,317,822
1,409,252
1,351,35ft
2,368,404
2,054,631
1,821,793
1, 544,452
1,398,664
1,363,729
853,031
3,744, i>85
1,775,329
1,293,472
446,938
1,150,820
1,259,079
1,932,859
556,815
1,085,276
(3)
(3)

02

3
o

o

j

178,294,098
18,622,017
854,003,473 159,582,416

7.576

8.6f>1.823

19. 603

250,957

472

1,277,816

1 Capital net gain from sale of assets held more than 2 years is included in n t income, but capital net loss i'rom sale of assets held more than 2 years and net loss for prior year are
not deducted.
2
Nontaxable. Specific exemptions exceed net income.
'Classes grouped to conceal net income and identity of taxpayer.




1
o

00

TABLE 9.-

-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
OO

NEW MEXICO
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




Number
of returns

303
2
804
790
762
634
812
474
223
570
37
323
10
214
15
155
4
90
2
72
28
37
17
14
14
49
29
9
5
7
6

Net income

l

Dividends

$166,954
189
1,236, 629
1,385,416
1, 895,927
1, 537, 345
2,824,361
1,700,259
972,207
2, 584, 725
202,215
1,765,092
61,674
1,381,403
114,849
1,155,847
34,192
763,589
19,731
685,066
295,602
421, 315
211,424
188,981
199, 703
837,981
642,441
241,402
159,727
317,354

Interest on
Government obligations
reported
for surtax

Capital
net gain
from sale
of assets
held more
than 2
years

Income before deducting tax credits

Normal
tax

Surtax

I2y2 per
cent on
capital net
gain from
sale of assets held
more than
2 years

Tax credits

25 per cent
of tax on
earned net
income

Total

$7,655
$3
32,961
3,009
54,341
8,510
100,215
31,298
95,112
58,912
56,097
50,488
22,376
66,994
60,889
77,866
27,775
48,744
24,421
58,694
61,665
87,877
69,371
24,523
66,868
164,422
138,384
109,619
100,781
159,922

$3

3,150

3,150

7,798
8,536

12H per
cent on
capital net
loss from
sale of assets held
more than
2 years

Net tax

$1

$2

1,934

5,864

8,536

2,096

6,440

11,074

2,754

9,877

2,085

9,641

9 641

1,561

8,080

9,625

9,625

529

9,096

8 245

$6,492

7,798

9,877

134
549

2,352

11,074

$106
1,000
597
4,565
98
21
5,854

798

8,245

853

7,392

7,952
3,273
5,511
2,747
2,978
3,116
17,494
14,200
4,401
1,720
7,739

7,952
3,430
6,085
3,117
3,467
3,750
23,149
23,631
10,139
6,943
24,646

698
234
192
419
344
208
1,174
440
84
87
55

7,254
3,196
5,893
2,698
3,123
3,542
21, 975
23,191
10,055
6,856
22,263

$157
574
370
489
634
5,655
9,431
5,738
5,223
16,095

$812

8,320

1

$2,328

7,792

o
3
o

o

rn

2
O
^
££
"
i-*
O

$70,000 to $80,000 _
$80,000 to $90,000
$90,000 to $100,000__ .
$100,000 to $150,000
$150,000 to $200,000 _
$200,000 to $250,000
$250,000 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 and over
Classes grouped 3

1

1
1

(3)
(3)

(~3)
(3)

(3)
(3)

(3)
(3)

(3)
(3)

(»)
(3)

(3)
(3)

(3)
(3)

(3)
(3)

::::::::::
_ _

.

.

2

627,907

122,692

320,419

6,514

15,706

40, 052

62,272

185

6,513

Total
Nontaxable
Taxable

!

24,631,507

1,992,481

12,924

326,911

145,594

60,072

40,864

246,530

16,731

2,328

227,471

2,972
3,541

7,528,739
17,102,768

481,842
1,510,639

12,924

326,911

145,594

60,072

40,864

246,530

16,731

2,328

227,471

62,087

o
NEW YORK
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 to $3,000
$3,000 to $4,000 2
$3,000 to $4,000
$4,000 t o $5,000 2
$4,000 t o $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 t o $8,000
$8,000 to $9,000 2 .
$8,000 to $9,000
$9,000 t o $10,000 2

$14, 200
1,863
84, 010
92, 772
65, 796
78, 932
88, 390
42, 904
33, 813
59, 881
3,189
34, 490
1,402
25, 068
879
19, 291
647
12,148
625

$8, 634,082
1,108,390
131, 916, 926
164,177, 736
163, 639, 391
192,152,102
311,115, 200
156, 997, 779
146, 631, 828
275, 927, 903
17,196, 349
188, 638,649
9,044,656
162,139,175
6, 571, 326
144, 207,163
5,485, 200
103,120, 790
5,923,810

$1, 823, 735
314,183
5,172,919
2,130, 849
8 523 799
5,436,441
10,801,182 __ _
6,420, 635
14,790,339
9, 326, 954
7,119,100
7,376, 062
6, 566,158
8,447, 904
5,762,030
9, 364,810
4, 941,738
8, 961, 332
5,900, 231

1
!
$11,311

$2, 917

$8, 394

362, 233

362, 233

90,104

272,129

1, 005, 998

1,005, 998

245, 099

760, 899

794, 836

794, 836

194,304

600,532

1, 045, 070

1, 045, 070

253, 095

791, 975

925, 556

925, 556

197,182

728, 374

1, 037, 712

1,037, 712

201, 218

836,494

1,092, 483

1,092,483

195, 779

896, 704

947,189

947,189

182,178

765,011

$11,311
:

o

i

1
Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held more than 2 years and net loss for prior year
are not deducted.
2
Nontaxable. Specific exemptions exceed net income.
8
Classes grouped to conceal net income and identity of taxpayer.




2
o

CO

TABLE 9.—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
NEW YORK—Continued
Income exempt from normal tax

Income classes

$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 to $2,000,000
$2,000,000 t o $3,000,000
$3,000,000 to $4,000,000_
$4,000,000 t o $5,000,000




Number
of returns

Net income 1

11, 754
9,485
7,644
6,287
5,224
4,664
14, 912
8,335
5,400
6,225
3,376
2,199
1,478
1,047
778
550
1,539
680
321
215
229
117
132
61
44
15
17
9
3

$111,558,891
99, 384, 531
87, 776,092
78,496,875
70, 479, 896
67, 611,173
257, 090. 035
185, 653, 756
147,473, 042
214, 339. 469
150,159, 886
120,140, 620
95, 657, 281
78,110,926
66, 007, 868
52, 052, 337
186, 765,130
117,106,055
71, 950, 366
59, 203, 558
79, 694, 872
52, 504, 815
78, 573, 886
53, 358, 014
53, 515, 828
25, 991, 809
44, 632,884
31, 513, 540
14, 009,187

Interest on
GovernDividends ment obligations
reported
for surtax

$9, 795,159
14,105,060
13,411,771
12, 672, 586
12,172, 223
12, 350, 643
53, 329, 356
44, 958,125
39, 477, 230
64, 327,070
51, 785, 250
40, 993, 079
34, 491, 503
29, 966, 697
25, 631, 720
19, 808, 487
78, 264, 800
49, 880,012
27, 697, 732
22,313, 766
35, 321, 342
21, 063,486
38,162, 749
23,186, 306
21, 530,416
11, 787,130
26, 740,990
17, 397,198
6, 992, 700

$199,474
238, 949
259, 703
199,110
272, 717
801, 858
790, 715
640, 668
1,102, 511
773, 306
563, 992
573, 533
313, 549
401, 969
218, 600
661, 983
472, 245
148,640
117,056
408, 547
108,103
199,131
156, 722
216,871
6,420
128, 686
20, 787
7,682

Capital
net gain
from sale
of assets
held more
than 2
years

$2,471, 528
5, 397,167
7, 364, 410
8, 336, 987
8, 765,003
7. 641, 785
6, 951,143
30, 723, 723
24, 710, 916
16, 627, 625
13,097, 398
?4,909, 724
17,638, 614
21,832, 885
18, 596,172
21, 934, 546
12,059, 680
14,638,496
14,307,497
3,942,869

Income before deducting tax credits

Normal
tax

Surtax

$1,171, 860
1,126, 242
1,105,305
1, 083, 217
1, 073, 567
1,132, 323
5,001, 367
4, 095, 855
3, 546, 934
5, 450, 852
3, 543,153
2, 830, 079
2,134, 301
1, 670, 561
1, 390, 797
1,100, 739
3, 728, 529
2, 062, 242
1, 356, 021
1,199, 668
1,057, 361
757, 201
1,018,017
647, 786
550, 039
165, 260
484, 645
95, 999
179, 070

$45,859
113,130
155, 833
182, 216
232, 933
2,109, 075
2,843, 474
3, 637, 845
7, 639,012
7, 274, 037
7, 086, 982
6, 577, 712
5, 979, 878
5, 663, 663
4, 740, 425
19,154,132
13, 267, 680
8, 514, 861
7, 544, 734
9, 224, 588
6, 057, 585
10, 317, 261
6, 460, 098
5, 976,062
2, 683,477
6,424, 279
3, 505, 716
1, 988, 243

12^ per
cent on
capital net
gain from
sale of assets held
more than
2 years

$308, 390
665, 943
920,126
1, 033, 670
1, 094, 564
955,149
857, 933
3,811,511
3,025, 633
2,041, 442
1,602, 622
3,069, 866
2,193,462
2, 721,140
2,321,019
2, 733, 894
1, 501,887
1, 482, 825
1. 706, 418
' 492, 859

Total

$1,171, 860
1,172,101
1, 218,435
1, 239,050
1, 255, 783
1, 365, 256
7,110, 442
6, 939, 329
7,184, 779
13, 398, 254
11,483,133
10, 837,187
9, 745, 683
8, 745,003
8, 009, 609
6, 699, 097
26, 694,172
18, 355, 555
11, 912, 324
10, 347,024
13, 351,815
9,008, 248
14,056,418
9,428,903
9, 259,995
4,350, 624
8, 391, 749
5, 308,133
2, 660,172

Tax credits
12^per
cent on
25 per cent capital net
of tax on
loss from
earned net sale of asincome
sets held
more than
2 years
$199, 368
185,354
181,392
177,543
173,422
188, 640
873, 958
664,425
468, 288
544, 665
$122, 531
300, 030
152, 262
207, 236
129,445
145, 030
121, 715
105,110
67, 042
78, 911
89, 489
55,183
81, 209
165, 830
208, 520
73, 304
113, 724
37, 853
82, 803
26, 790
133,625
21, 998
126,096
13, 401
80, 769
13,150
55, 913
6,359
46, 726
3,814
45,100
1,189
1,769
668
13 -— -

Net tax

$972,492
986, 747
1,037,043
1,061, 507
1, 082,361
1,176,616
6,236, 484
6,274,904
6, 716,491
12, 731, 058
11,030,811
10, 500, 506
9,478, 938
8, 572,851
7,841, 209
6. 562, 705
26, 319,822
18,168,527
11, 791, 668
10,186, 609
13, 203, 721
8,914,078
13, 987, 355
9, 375,818
9,211,081
4,349,435
8, 389, 980
5,307,465
2, 660,159

Si
I—I

o
xn
3
o

o

1.97U

$5,000,000 a n d over..
Total
Nontaxable2
Tax:"-bio

I, ..M.OA,, 2M i ,'

'>2,L7o

,(,00""l(

292,951
H) . ^ " .^ ]
460, 093 4,1
«•>1. », . "

ii()

(,(></->. L9G

1 > (M ,, "
.

: 753,044

1

1,346
69
5,918
4,030
5, 298
2,737
4,685
1,525
1,421
2,247
282
1,163
138
785
79
586
66
416
41
367
300
254
157
189
141
403
211
147
133
67
36
19
12
6

$851, 264
37, 287
9,086,205 I
7,010,579 j
13,093,771
6,461,616
16,253,939
5,489,018 I
6,259,254 \
10,114,668 |
1,530,279 |
6,382,687 I
89o, 612 |
5,074,134
588, 929
4,380,075
560,533 j
3,520,4oo i
391,264 I
3,487,186
3 149 727 i
2,915,675 i
1,957, 988 i
2,548,810
2,044,670 i
6,890,043 i
4,714,029 !
4,00}, 731 ;
4, 558,053
2,996,223 |
1,946,870
1,158,098 I
899,631
507,487
768, 758 I
3,382, 987 |

7,375,657

77 375, 371

286 L
6,476,885

., >, L75, 420 |161, 749, 630 I 35, 373,128 255, 298,178 j 6, 476, 885

1,656,?

247,164, 324

1, 656, 969 j 247,164, 324

CAROLINA

$123,119
10, 746
552,218
65, 502
605, 655
181,276
875, 928
257, 569
1,012,336
283,074
631», 862
257,129
308, 646
437, 831
401,606
482, 041
333,366
354,129
421,866
739 027
670, 359
529,548
527,116
666,935
1,951,615
1,586,502
1,689,330
1,739,213
1,084,372
813,886
469,093
536,213
292,142
446,812
3,039,616

832,775;

,58, L75, 420 ; 161, 749, 630 I 35, 373,128 255, 298,178

2 - \ i,n', Z 4
NORTH

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 $3,000 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?
$5,000 to $6,000
$6,000 to $7,0002
$6,000 to $7,000
$7,000 to $8,0002
$7,000 to $8,000
$8,000 to $9,0002
$8,000 to $9,000
$9,000 to $10,0002-.-_
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13.000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
S4O.0C0 to $"0,0C0
$50,000 to $6O,0CO
$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-.

194,042 I 6,348,840 j

2S8, Ok), 3Vt

$316

$241

$316

15,980

15, £

3,961

12,019
24,254

32,081

5,082

16,656

30,891

30, 891

7,827

~21,~738"

7,208

23,683

'~4,~992"

21,561

26,732

26,732

4,737

21, 995

28,668

28,668

1~829"

23, 839

27,128 i

27,128

"4," 219"

j
$33,880
3,077
3,674
17,596
4,823
38, 953
21,811
58,270
14,470
9,446
1,646
2,822
2,623
5,769
457
4,936

I

4. 475
3,744
4,340
3,119
4,414
3,698
18,174
11,171
8,033
8,723
5,426
2,107
1,497
1,291
653
1,051
1,273

26 837
26,764
29, 294
21,092
34,196
31,359
141,577
142, 853
160,890
253,894
214,755
166,261
106,793
94,387
60,340
94,442
436,492

$32, G86
77,493
137, 526
155,153
42,161
8,148
61,200
281,488

31,
28,
29,
20,
31,
28,
111,
82,
72,
95;
65,
41,
20,
14,
9,
9,

$1,550
3,964
4,003
6,874
6,995
48,670
71,445

i_
L
I.
L
!.
L
L

162,849 i
147,809
110,174
68,515
76,373
50, 869
77, 933
391,647

$4,085
9,686
17,191
19,393
5,271
1,019
7,650
35,186

$256
2,874

846

Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held more than 2 years and net loss for prior year
are not deducted.
2
Nontaxable. Specific exemptions exceed net income.




I

22.909

31,312
30,508
33,634
24,211
38,610
35,057
159, 751
154,024
168, 923
262, 873
223,055
168,368
108,290
95, 678
60, 993
95,493
438,611

553 !

26,553

O
CD

5
o
O

TABLE 9.—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

N O R T H CAROLINA—Continued

Number
of returns

Income classes

$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

Capital
net gain
from sale
of assets
held more
than 2
years

1 2 ^ per
cent on
capital net
gain from
sale of assets held
more than
2 years

12H Per
cent on
capital net
loss from
sale of assets held
more than
2 years

Dividends

Interest on
Government obligations
reported
for surtax

$1,214,998
896,163

$606,696
1,029,980

$12,835
473

$394,312

$9,483

$118,933
145,872

$49,289

$177, 705
145,872

$589
12

$177,116
145,860

1,764,227

1,140,753

528

670,752

3, 263

185, 771

83,844

272,878

41

272,837

Net income 1

Normal
tax

Surtax

25 per cent
of tax on
earned net
income

Total

Net tax

2

'

""

i




t—i

O

3
o

o

488 |

3,443,078

2, 733,498

253

727, 944

7,568

494, 976

90,993

593,537

153,231, 981

30,437,391

238,142

2,588, 863

934,343

2,271,520

323,607

3,529,470

127, 249

$3, 976

3,398,245

19, 274
16,058

49,511,050
103, 720, 931

5,623, 895
24,813,496

238,142

2,588,863

934,343

2,271,520

323,607

3, 529,470

127,249

3,976

3, 398,245

NORTH
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 K
$2,000 to $3,000...
$3,000 to $4,000 K

xn
H

35, 332

Total
Nontaxable
Taxable

7
4
1
5
1
3
1

Tax credits

Income before deducting tax credits

Income exempt from normal tax

556
18
1, 427
1, 349
1, 489
788
1,450

$307,005
11,333
2,169, 338
2, 349, 408
3, 701, 324
1, 870, 403
4,994,747

$64, 845
1,236
49, 291
14, 516
101, 834
43,921
143, 604

593,019

DAKOTA

$152

$152

$39

5,435

5,435

1,456

3 979

10, 088

10, 088

2,464

7,624

1

$113

$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 $7,0002
$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
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000 .
_
$5,000,000 and over
Total

.

Nontaxable 2
Taxable

372 i
507 1
609
52
363
13
238
11
156
3
107
5
81
56
44
25
20
32
56
25
15
8
4
2

1,330,478
2.215.984
2, 736, 939
282, 054
1, 989,159
84, 043
1, 528, 868
82, 856
1,161, 604
25. 084
901, 922
47, 283
766, 978
586, 360
504, 857
311,804
269, 551
466, 939
946,273
551,812
396,103
286, 235
180, 688
111, 685

36, 752
243, 241
53, 873
57, 090
55, 721
39, 939
56, 904
26, 623
56, 900
12, 757
54, 862
27, 032
56,144
73, 009
80, 702
58, 654
52, 622
90, 263
247, 353
152, 269
83, 488
39, 755
33, 667
29, 795

4,079

5,367

2,080

8,255

1,670

8,082

8,082

1,330

6,752

8, 030

8,030

1,189

6,841

7,096

$12, 831
46, 127

1,288

8,439

8,255

$1, 076
5,084
395
3,637
1,018
7,818
1,753
1,466
552
388

5,367

8,439 1

...

7, 096

896

6,200

7,213
5,616
5,623
3,774
3,566
7,120
15, 656
10, 090
9,864
7,633
5,170
1,031

7,213
5,870
6,270
4,365
4,261
8,774
21, 801
18, 373
19, 209
18,817
14,895
10,157

941
759
791
520
319
932
1,586
784
1,469
75
277
72

6,272
5,111
5 479
3,845
3,942
7,842
20, 215
17. 589
17, 740
18, 742
14, 618
10, 085

$254
647
591
695
1,654
6,145
8,283
9, 345
11, 184
8,121
3,360

$1, 604
5, 766

6.359
.

j
fi.

585

1
o
CO

::::

i i

55
O
O
----j----------

i

9,881

33,169,117

2,138, 662

23,187

58, 958

143, 300

50, 279

7, 370

200, 949

20, 937

180, 012

5,513
4,368

13, 909, 718
19, 259,399

766, 256
1, 372, 406

23,187

58, 958

143, 300

50,279

7,370

200, 949

20, 937

180. 012

1

Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held more than 2 years and net loss for prior year
are not deducted.
2
Nontaxable. Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayer.




CO

TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, income exempt
from normal tax, tax before deducting tax credits, tax credits, and net tax—Continued
OHIO
Income exempt from normal tax

Income classes

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 , 0 0 0 . . .
$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 , 0 0 0 . . .
$4,000 t o $5,000 2 _.
$4,000 t o $ 5 , 0 0 0 . . .
$5,000 t o $6,000 2__
$5,000 t o $ 6 , 0 0 0 . . .
$6,000 t o $7,000 2 . .
$6,000 t o $ 7 , 0 0 0 . . .
$7,000 t o $8,000 2 . .
$7,000 t o $ 8 , 0 0 0 . . .
$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.




Number
of returns

5,185
468
26,163
41,035
21, 556
25,048
25,932
12,066
9,568
18,476
1,264
8,643
682
6,304
446
4,654
314
3,373
245
2,554
2,199
1,796
1,543
1,239
1,006
3,346
1,749
1,058
1,218
649
351
238

Net income

l

Dividends

$3,077,392
258, 217
41,219,519
71,119,986
53,064, 710
58,632,137
90,596,954
43,487,153
41,820,309
82,837,408
6,843,696
47,302, 845
4,404,150
40, 797, 707
3, 318,512
34,727, 317
2,666,384
28,628,093
2,326,699
24, 227,007
23,051,786
20,620,585
19, 263,312
16, 698,059
14,567,516
57,814, 231
38, S72, 379
28,874. SG5
41,973,843
28, 842,318
19, 261,664
15, 423,820

$876, 296
104,306
1,877,474
482,464
3,818,084
1,371,666
5,083,631
1,843,466
6,395,441
3,266.806
3,220, 239
1,966, 527
3,233,106
2, 705,632
2,805, 762
2,805,226
2,224,048
2,990,606
2,097,473
2,945,893
4,444,838
4, 719, 721
4,898, 818
4, 317,382
4,000,924
18,003,358
14, 215, 944
11,159,052
18, 012,465
14,201, 697
9, 540,323
7,815,440

Interest on
Government obligations
reported
for surtax

Capital
net gain
from sale
of assets
held more
than 2
years

Income before deducting tax credits

Normal
tax

Surtax

12^ per
cent on
capital net
gain from
sale of assets held
more than
2 years

Total

Tax credits
H p
j cent on
25 per cent capital net
loss from
of tax on
earned net sale of assets held
income
I m o r e than
I
J 2 years

Net tax

$1, 013

$2, 565

$2, 565

$652

155,448

155, 448

38,437

294, 215

"294," 215"

72,809

221,406

164,070

104, 070

40, 220

~123,~850

255,874

255,874

62,146

193,728

45,339

163,504

46,803

" 183," 688

208,843

208,843

230,491

230,491

o

232,703

$416,324
823,994 I
1,272,303 I
1,881,270 I

44, 706

232,432
$158, 756
124,831
151,158
106,620
103,155
481, 247
248,329
151, 369
396,413
293, 521
100,365
79,904

232, 703

187, 997

232,432

42,334

190,098

220,868
223,698
211,918
215,511
205, 215
193,050
873, 227
668,656
540,820
776,389
509,559
327,035
237,681

$10,723
26,485
38,327
42,931
49, 734
411,377
590,168
712,607
1, 509,349
1,413, 584
1,145, 959

$51, 905
102,373
159,247
189,563

220,868
234,421
238,403
253,838
248, 146
242, 784
1,284,604
1, 258,824
1, 253,427
2,337, 643
2,025, 516
1,632, 241
1,425,847

39,461
39, 010
38,133
37, 513
35, 871
36,203
270,323
125,198
84, 596
99,645
56,905
32,200
18,126

$22, 775
14, 955
10,849
9,296

181,407
195,411
200,270
216,325
212,275
206,581
1,014,281
1,133,626
1,168,831
2, 215,223
1, 953, 656
1,589,192
1,398,425

Ul

O

O
&

$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 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

164
137
91
215
75
42
24
24
19
20
8
5
3

12,247,828
6, 595, 563
11, 634, 634
6, 463, 348
8, 664, 042 4,592,152
25, 995, 756 15,368.508
7. 330, 916
12, 960, 724
3, 561, 331
9, 267, 464
6, 594, 090 4, 814, 992
5, 268, 305
8,213, 250
4, 703,833
8, 534,402
5,080,020
12,325,062
4,015, 909
6,871, 425
2, 897, 043
6,464, 537
(3)
(3)

1

(3)

(3)

123,711
54, 417
35,419
246,510
29, 825
16, 224
3, 525
135,214
6,506
28, 500
20,175

1.472,795
1,172, 600
1,140,148
4, 730, 797
3, 838, 603
3, 777, 385
875, 444
1, 472, 071
3, 306,470
6, 555,496
2,167, 785
2,387,470
(3)

(3)

(3)

(3)

sin Qfii

11,651

Total

231,196 1,146,495, 871 2?,a «47 m a

3 112 345

Nontaxable 2
Taxable

91,355 \ 249.338.325 31 631 554
139, 841
897,157, 546 207,315,465

10,102, 084

- ..

170, 897
166,542
120, 912
276, 574
116,011
92, 200
83,297
82,037
48, 995
66,472
47,194
70,246
(3)

(3)

7, 988, 754
45 279.709

69, 445
8,391,090

940, 503
1, 024, 339
803,084
2, 596, 228
1, 244,810
802,623
945, 525
1,158,471
920,284
1,006,819
874,046
778, 781
(3)

(3)
404,095
20, 449, 455

177, 744
146, 598
142, 570
589, 249
476, 467
471,005
109, 431
184,002
406,644
819,435
270, 972
298,434
(3)

1, 289,144
1, 337, 479
1,066, 566
3, 462, 051
1, 837, 288
1, 365,828
1,138, 253
1,424, 510
1,375, 923
1,892, 726
1,192, 212
1,147,461
(3)

(3)

(3)

13,878
14,091
10, 247
17, 553
6,012
3, 215
2, 925
2,118
1,667
1,682
522
588
(3)

3,164
8,414
31,404
52, 483
10, 949
11, 746
6, 767
4,152
23, 222

(3)

(3)

1,467,712

1,468,109

397

5, 590, 208 34,430,753

1,381, 525

210,176

1, 381,525

210,176

994, 569

I
3,112,345

1, 272,102
1,314,974
1,024,915
3,392,015
1,820.327
1,350,867
1,128, 561
1, 422, 392
1, 370,104
1, 891, 044
1,168,468
1,146, 873
(3)

32, 839,052

1

45. 279. 709

8. 391. 090 20,449, 455

34,430, 753

5, 590,208

32,839,052

3

o

GQ

OKLAHOMA
Under $1,000 2
Under $1,000
$1,000 to
$1,000 to
$2,000 to
$2,000 to
$3,000 to
$3,000 to
$4,000 to
$4,000 to
$5,000 to
$5,000 to
$6,000 to
$6,000 to
$7,000 to
$7,000 to
$8,000 to
$8,000 to
$9,000 to

$2,000 2...
$2,000....
$3,000 K..
$3,000.__.
$4,000 2__
$4.000.__.
$5,000 2...
$5,000
$6,000 «...
$6,000. __
$7,000 2...
$7,000
$8,000 *__
$8,000.__.
$9,000J_.
$9,000
$10,000 2.

1,266
36
3,577
2,322
3,613
3,204
5,158
2,272
1,810
3,996
255
2,079
93
1,561
56
1,205
33
858
47

!
!
:

i
I
:

i
!

!

:
i

$717,126
20, 006
5, 521, 878
4, 246, 030
9, 058, 303
8, 994,160
18, 044, 961
8,424,820 I
7,870,196 I
18,454,462 |
1, 374, 598
11,393,323
590, 036
10,125, 401
417, 876
9, 001, 550
280, 217
7,254,941
444, 645

$216, 392
5, 838
340,418
11, 603
389, 203
95, 582
917, 697
99, 834
1, 060, 356
307, 768
294, 527
341, 921
320,263
281, 662
316, 833
341,188
221, 931
301, 086
379, 407

$211

$43

$168

i

12, 697

3,157

9,540

_!

"40," 767

$211
12,697 I

54,192

13,425

50, 587

50, 587

12, 349

38, 238

84,317 I

84,317

20, C13

" 63," 704

54,192

!,268 I

52, 268

9,196

43, 072

63,006 !

63, 006

9,077

~53~929

69,099 I

69,099

8,706

60, 393

69,260

69, 260

7,700

"61," 560

1 C a p i t a l n e t gain from sale of assets h e l d m o r e t h a n 2 years is i n c l u d e d in n e t i n c o m e , b u t c a p i t a l n e t loss from sale of assets h e l d m o r e t h a n 2 y e a r s a n d n e t loss for p r i o r y e a r are
not deducted.
2
N o n t a x a b l e . Specific e x e m p t i o n s exceed n e t i n c o m e .
3 Classes g r o u p e d t o conceal n e t i n c o m e a n d i d e n t i t y of t a x p a y e r .




3
o
O

Or

TABLE 9.—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
OKLAHOMA—Continued
Income before deducting tax credits

Income exempt from normal tax

Income classes

$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
$308,000 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. . . .




Capital
Interest on net gain
Number
Governof re- Net income *
from sale
turns
of assets
Dividends ment obligations held more
reported
than 2
for surtax
years
628
465
374
289
232
234
665
342
235
224
115
62
49
28
27
9
36
16
9

$5, 953,985
4, 880, 910
4,296, 260
3,611,115
3,128,893
3,382,168
11,383,786
7, 648, 750
6, 402,955
7,727,835
5,130, 670
3,375, 675
3,168,271
2,078,465
2, 255, 523
859, 774
4, 346,131
2, 667,989
1,949,036

$331,548
514, 063
373,879
331, 782
367, 546
547,374
1,425,258
1,444,039
945,221
1,409,496
], 284,461
892,025
874,131
608, 740
543,337
154, 671
1,201, 783
673,268
826, 537

$9, 341
7,657
18, 229
4,021
7,853
28,132
61,482
35, 532
29,373
13, 222
12, 829
7,319
2,540
6,644
13, 505
7,360
22,442
818

7
2
1
4

2,480, 285
884,849

385, 312
13,233

7,024
14,148

774, 017

Surtax

$63,334
57, 606
57, 614
54,349
53,923
58,976
250,076
187,557
177,517
229, 506
148,099
96, 507
89, 668
49, 624
44,900
28,041
99, 588
66,285
51,409

$2, 443
5,656
7,074
8,084
11,198
78,939
118,367
154, 796
279, 096
252,430
209, 330
230,173
162, 280
155,385
86,166
387,145
296, 660
308, 434

64,828
39,960

287,166
151,801

Total

1 2 ^ per
cent on
25 per cent capital net
of tax on
loss from
earned net sale of asincome
sets held
more than
2 years

$5,483
14,104
16, 249
14,124
21,058
59,342
7,461
137, 393
75, 508
3,736

$63, 334
60, 049
63, 270
61,423
62, 007
70,174
329, 015
305, 924
332, 313
514,085
414, 633
322, 086
333,965
232,962
259, 627
121, 668
624,126
438, 453
363, 579

$6, 718
6,161
5,646
4,392
4,532
5,275
18, 630
16,438
17,443
10, 491
6,875
3,574
3,356
2,098
1,917
646
3,090
810
807

96, 752
5,306

448, 680
197, 067

950
11

$6,356
438
158
11
2,323
11
1,880
5, 282

Net tax

$56,610
53,888
57,624
57,031
57,475
64,899
310,385
289,486
314, 870
497, 238
407, 320
318, 354
330, 598
228, 541
257, 699
121, 022
619,156
432, 361
362, 772
447, 730
197,056
CO

1
1
1

$43,873
112, 844
136,383
128, 325
168,465
474, 718
59,690
1,185, 858
649,426
29,895

Normal
tax

12y2 per
cent on
capital net
gain from
sale of assets held
more than
2 years

Tax credits

(3)
(3)

8

C
O

(3)

«
(3)

$

8

(3)

(3)

(3)
C
O

(3)

(3)

GO

O

o

Classes grouped 3

i 13,188, 953 | 5,674,770

Total

37,497

223, 036, 805 27,065,983

Nontaxable 2
Taxable

15,908 ! 44, 319, 834 1 4, 457, 027
21, 589 ! 178, 716, 971 | 22,608,956

6, 676, 283

119, 621

1,467,194

695 139

327, 251 10,482, 223

17, 780

2, 544,625

4, 659, 751

1 151 655

2,281,954
8, 356, 031

2, 281,162

792 L16, 459

134, 654

16,459

204, 9] 8

8,134, 654

I
327, 251 10, 482, 223

2, 544,625

1 151 655

4, 659, 751

8,356,031

204, 918
1

OREGON
Under $1,000 2
Under $1,000
$1,000 to $2,000 2....
$1,000 to $2,000 2
$2,000 to $3,000 -.-.
$2,000 to $3,000 2
$3,000 to $4,000 _._.
$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 2
$7,000 to $8,000 _._.
$7,000 to $8,000 2
$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.

616
61
2, 523
5,470
2,909
3,914
3,262
2,031
1,246
2,852
134
1,511
64
1,004
39
690
19
438
25
292
303
221
168
145
121
402
174
97
97
47
24
17
5
9
2
9

$337, 274
36, 592
4,139, 226
9, 510, 395
7.151, 543
9, 323,175
11, 518, 361
7, 308, 646
5,445, 601
12, 770, 351
732, 830
8, 269, 353
411, 494
6, 456,145
294,072
5.152, 379
160, 062
3,715,200 I
235,378 j
2,775,735 i
3,174,415 !
2,537,804 '
2, 095,167
1, 952, 934
1, 752, 817
6, 889, 296
3,862,120
2, 640, 812
3, 298,494
2, 098, 433
1, 294, 597
1,099, 043
372, 276
757, 573
187,114
1,116, 885

$77, 752
10, 849
238, 887
45, 587
374, 956
296,105
512, 459
162, 353
826, 297
361, 945
272, 378
190, 619
221, 767
271, 043
244,831
256, 720
132, 627
223, 072
199,889
262, 537
317,647
358,082
358, 235
337, 435
331, 509
1, 404, 747
925, 854
852, 721
1, 219, 424
943,880
494,452
479, 230
229, 338
245,144
126, 220
475,178

$412

$412

$114

$298

22, 235

22, 235

5,188

17,047

50, 012

50, 012

12,153

37,859

32, 508

32, 508

7,992

24, 516

48, 376

48, 376

11, 832

36, 544

39,175

39,175

8,249

30, 926

38, 257

38, 257

6,923

31, 334

36,140

36,140

6,106

32, 408

32, 408

4,852

27,556

29,143
36, 613
30,908
26,881
28, 250
27, 926
127,195
84, 915
54, 211
69, 456
39,456
28,381
18,930
5,278
12, 888
2,165
16, 737

29,143
38,043
34, 052
31,035
33,178
33,905
174, 493
143, 740
118, 335
188, 530
150,389
114,158
108, 557
39, 370
89, 758
23,036
152,161

5, 250
5,207
4,074
3,576
3,994
3,593
15, 762
11, 650
5,313
5,772
3,237
2,310
959
200
476
154
628

23, 893
32, 836
29, 978
27,459
29,184
30, 312
158, 731
132, 090
113,022
182,132
145,532
106,886
106,073
32,810
89, 254
22, 882
151.421

i

$9,016
7,984
6,166
1,573
5,109
23, 554
5,238
29,357
21, 560
6,093
745
1,078
1,271

$25, 396
63, 351
71, 476
121, 504
4,250
185, 648

$1,430
3,144
4,154
4,928
5,979
47, 298
58, 825
64,124
115, 899
103, 015
76, 953
74,405
33, 561
53, 663
20,871
103, 623

$3,175
7,918
8,824
15, 222
531
23,207

$626
1,620
4,962
1,525
6,360
28

592
112
31, 801
290, 570
31,487
Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held more than 2 years and net loss for prior year are
not 2
deducted.
Nontaxable. Specific exemptions exceed net income.
» Classes grouped to conceal net income and identity of taxpayer.
1




O
W

30,034

2

O

o

TABLE 9.—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

OREGON—Continued
Income exempt from normal tax

Number
of returns

Income classes

$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 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

_.

Capital
net gain
from sale
of assets
held more
than 2
years

$320,849
1,109,130

$154,226
594, 288

$949
1,580

$265, 552
354,248

Normal
tax

$7,514

Surtax

$1,437
114,530

12H Per
cent on
capital net
gain from
sale of assets held
more than
2 years
$33,194
44, 281

Total

$34, 631
166,325

i

Tax credits
12H per
cent on
25 per cent capital net
of tax on
loss from
earned net sale of asincome
sets held
more than
2 years

(3)
(3)
(3)

$600

$219

Net tax

$34,631
165, 506

2

_.

.

._
324, 576

2, 726, 619

287,030

64,006

2,448,453

3,847

15,074

306,057

324,978

402

135,030,190

15,317,313

217.358

3,830, 448

950, 217

902, 913

474, 210

2, 327, 340

136, 566

15,452

2,175,322

10, 837
20,118

30,425, 841
104, 604, 349

3,101,843
12,215, 470

217, 358

3,830,448

950, 217

902, 913

474, 210

2, 327, 340

136, 566

15,452

2,175,322

PENNSYLVANIA
U n d e r $1,000 2
U n d e r $1,000. _
$1,000 to $2,000 2
$1,000 to $2,000
$2,000 to $3,000 2
$2,000 to $3,000
$3,000 to $4,000 2
$3,000 to $4,000..




I
o

30, 955

Total _
Nontaxable
Taxable

2
5
1
2
4

Dividends

Interest on
Government obligations
reported
for surtax

Net income *

Income before deducting tax credits

7,474
1,278
49,151
49,131
35,895
50, 213
47, 622
26,846

$4,268, 739
656,417
78,811, 460
85,059, 262
88, 791, 403
120, 706, 261
167, 294,105
94,525,791

$1, 904, 849
270,113
3,966,000
1,143, 608
6, 608, 392
3,423,789
7,450,922
4,185,141

$6, 390

$6,390

$1, 447

$4, 943

212,421

212,421

52,888

159,533

643, 893

643,893

159, 603

484, 290

545,347

545,347

134, 840

410, 507

o
o

$4,000 to $5,000 2
-• — •
$4,000 to $5,000.
$5,000 to $6,000 2
$5,000 to $6,000
$6,000 to $7,000 2
$6,000 to $7,000 2
$7,000 to $8,000
$7,000 to $8,000 2
$8,000 to $9,000
$8,000 to $9,000
$9,000 to $10,000 2
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$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

17,799

77,649,539 [ 8, 226, 947
147,058,972 5, 579,153
2,111
11,403,676
4,356,335
82,071, 586 5, 433,172
14, 987
858
5, 531, 881 3, 567, 840
5,142,491
10, 680
69,099,605
4, 072, 681 3, 486, 394
546 |
59, 755, 050 5, 287, 468
7,997
404 I 3, 424,015 2,812,607
50, 735, 095 5, 232, 364
5,980
2, 981, 449 2, 753, 991
314
44, 373,144 5,149,176
4,681
40, 412, 354 7, 293, 288
3,855
34, 887, 633 6, 891, 638
3,038
32, 406, 334 6,820, 289
2,595
29,136, 524 6, 008, 001
2,162
25, 783, 938 5, 907, 407
1,780
5, 838 100, 614,116 25, 631, 458
72, 818, 077 21, 494, 655
3, 262
53, 642, 202 16, 818, 962
1, 963
78, 807, 047 27, 279,038
2,290
53, 244, 513 19, 567, 537
1,193
43, 709, 896 17, 678, 791
801
30, 984, 911 13, 382, 316
481
24,866, 056 10, 615,164
333
22, 941, 435 9, 563, 034
271
19,029, 423 8, 426,120
201
57, 646, 926 26, 372, 576
480
31,548,610 i 15, 766, 238
183
19,779,045 • 8, 769, 433
89
12,628,706 i 5, 642, 965
46
19, 643, 580 !10, 798, 087
57
13, 838, 986 6, 367, 376
31
27, 320, 031 15, 887, 452
45
11,826,794 6, 519,154
14
23, 228, 414 7, 358, 225
19
10,675,983
1,888,135
6
11, 753, 525 4,932, 574
5
1
(3)
(3)
3
3
()
()
36, 723, 424 13, 221, 562
32,563

617, 312

376, 761

152,598

464, 714

'~376,~76l"

617,312 !

75,875

"366," 886

407, 514

()

"419," 704"

415, 325
$109, 831
128, 758
74,854
103, 654
107, 892
645, 468
350, 697
348, 076
361. 572
$977, 111
322,101
2,479, 924
285, 454 3,012, 523
154,279
3, 224, 652
124,155
2, 670. 961
85. 693 3,147, 830
81, 603 2, 281, 500
172, 991 9,475. 307
108, 901 6, 327| 475
133,960
6,137, 855
54,964
3, 788, 352
31,658
4, 793, 962
18, 040 6, 683,483
20, 472 11, 594, 533
6,826 2, 881, 494
25, 377 14,803,401
20, 561 6,909, 281
3,533 6,911, 272
(3)
(3)

407, 514

419, 704

415,325

426,054
412.131
396. 598
399,841
399, 279
377, 018
1,713,252
1, 435,149
1,159, 646
1, 746,077
1,158, 643
885, 646
576, 526
469,397
434,689
357,728
988, 720
451, 220
238,941
171, 524
201,836
46, 956
80, 727
141,456
82, 362
92,148
8,852
(3)

()

()

2, 224, 285

$121, 440
276, 317
375, 934
389, 282
333, 332
393,162
280,978
1,174,104
773, 206
763, 868
415,881
586,173
835, 435
1, 447, 009
360,186
1, 843, 909
863,661
863,910
(3)

()

()

334,181

69, 857

349, 847

63,501 I

351,824

64, 324
61,899
55, 917
54, 505
53, 217
49,768
234, 417
182, 758
123, 249
161, 396
87, 804
57,487
39, 261
27, 270
25, 075
20,395
48, 306
16,710
7,497
4, 526
5,811
1, 666
3,178
1, 273
840
498
728

26,977 i
80,012 |
26,160 !
19,652 !
71,790 !
18,211 I
65,120 [
86,622
19,927 :
5,471 !
483
4,680
17, 643
14, 284

462

Total.

397, 575 2,138,168, 594 1412, 882, 227 3,881, 777 123,593, 321 18, 515, 305 45, 736, 459 15, 266, 762 79, 518, 526

2,174,179

Nontaxable 2_
Taxable

162,174 I 444, 228, 928 45,134, 277
235,401 1,693,939,666 367,747,950 3,881, 777 123,593, 321 18, 515, 305 45, 736,459 15, 266, 762 79, 518, 526

3,168,975

361, 730
369.185
386, 230
409,716
421.186
415, 549
2,186, 420
2, 372, 693
2, 363, 958
4, 500,127
3, 860, 842
3, 740, 614
2, 976, 717
2, 618, 757
2, 654,922
2, 324, 329
7,918,011
4, 831, 841
3, 064, 648
2, 087, 690
3, 308, 546
2,031,131
4, 314, 080
2,158, 384
3, 480, 826
1, 658,611
1, 798,827
(3)

n
GO

O

3
o

O

fc)

()

5,411, 482

407 25,492,405

18, 222

$18,953
45, 549
64, 380
75,124
88, 299
707, 585
1,120, 302
1, 327, 561
2,820,983
2, 593, 698
2, 562, 681
2,069, 822
1, 915, 088
1,870, 357
1,771,138
5, 890, H 5
3, 644, 052
2,074, 807
1, 505, 294
2, 531, 028
1,150, 406
2, 807,165
1, 672, 299
1, 555, 395
703, 300
926, 793
)

426, 054
431, 084
442,147
464. 221
474, 403
465, 317
2, 420,837
2, 555, 451
2, 487, 207
4, 688, 500
4, 028, 658
3,824, 261
3,035,630
2, 717, 817
2, 698, 208
2,409, 844
8,052, 939
4, 868, 478
3,077,616
2, 092, 699
3, 319, 037
2, 032, 797
4, 334, 901
2,173, 941
3, 481, 666
1, 659,109
1, 799, 555

73,333 i

2,174,179

5, 411,020
457,032 |

187, 315

457,032 I 76,887,315

1

Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held more than 2 years and net loss for prior year
are not deducted.
2
Nontaxable. Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayer.




CO

TABLE 9.—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

O

R H O D E ISLAND

Income exempt from normal tax

Income classes

Under $1,000 2
Under $1,000
$1,000 to $2,000 »..
$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
$4,000 to $5,000 \
$4,000 to $5,000
$5,000 to $6,000 2_
$5,000 to $6,000
$6,000 to $7,000 2
$6,000 to $7,000 . . .
$7,000 to $8,000 2
$7,000 to $8,000
$8,000 to $9,000 2_
$8,000 t o $9,000
$9,000 to $10,000 2
$9,000 to $10,000
$10,000 to $11,000
$11,000 t o $12,000
$12,000 to $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
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000




_..

_

Number
of returns

Net income *

499
88
3,020
3,490
2,404
2,421
3,110
1,499
1,018
2,553
156
1,094
72
732
39
594
37
463
32
348
323
290
232
173
140
475
302
182
187
109
66
§5

$284,353
56, 935
4, 757, 399
5, 984, 391
5, 914, 803
5, 762, 952
10, 944,196
5, 366,475
4,492, 670
11,437,672
841, 769
6, 011, 795
460,163
4, 728, 836
292,186
4,448, 551
313, 826
3, 924, 360
303, 598
3, 298, 765
3, 369,461
3, 384, 368
2, 890, 584
2, 331, 212
2, 026, 571
8,158, 322
6, 728, 618
4, 990, 730
6, 567, 807
4, 835, 317
3, 614, 245
3, 563,192

Dividends

$440,813
18, 780
288,074
65,942
385, 041
209, 034
660, 667
265, 567
550, 738
463, 399
309, 989
391, 345
292,995
394, 967
233,175
451, 744
264, 681
508, 025
269, 252
497, 224
617, 029
751, 788
758, 861
562, 081
578,924
2, 417, 363
2, 563,931
1,859, 350
2, 699,157
1,866, 983
2, 090, 947
1,473, 323

Interest on
Government obligations
reported
for surtax

Capital
net gain
from sale
of assets
held more
than 2
years

Income before deducting tax credits

Normal
tax

Surtax

1 2 ^ per
cent on
capital net
gain from
sale of assets held
more than
2 years

$627

Tax credits

Total

12^ per
cent on
25 per cent capital net
of tax on
loss from
earned net sale of asincome
sets held
more than
2 years

Net tax

13, 565

1__- .. "

T"

$135

13, 565

3,422

29, 599

7,271

22,328

$492

23,106

23,106

5,662

17,444

40, 279

40, 279

10, 012

30, 267

29,004

29, 004

6,171

22,833

28, 857

28, 857

5,317

23, 540

31,822

$137, 696
186, 374
249,108
347,460

31,822

5,534

26, 288

30,845
$9, 572
22,147
16, 549
6,388
10, 390
46,144
46, 029
10, 533
45,323
16,481
18, 536
28, 254

3

10,143

29, 599

""
""

$627

30, 845

5,051

25, 794

30, 046
32, 664
35,831
32,145
30, 269
26, 448
127,219
114,191
94, 659
122, 064
91, 269
47,941
60, 030

30, 046
34, 040
40,118
37, 944
36, 332
33, 376
183, 323
216, 943
218, 217
372, 464
344, 739
289, 550
345,803

5,187
5,564
5,195
4,778
4,397
4,334
21,198
16,496
13,140
12,057
8,769
4,307
4,121

24, 859
28,476
34,923
33,166
31, 935
29,042
162,125
200,447
205, 077
358,012
334, 894
280,989
341,027

$1,376
4,287
5,799
6,063
6,928
56,104
102, 752
123, 558
235, 629
230, 254
210,474
242,341

$14,771
23, 216
31,135
43,432

$2,395
1,076
4,254
655

o

$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 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
29
14
42
15
9
7
4
4
1
2

'

2, 380, 501 1, 019, 738
2, 451, 685 1,059. 510
1, 333, 335
801,190
5,116,250
2, 795, 476
2, 529, 754 1,910,611
2, 003, 504 1.416, 039
1, 872, 097 1, 452, 575
1, 327, 469
704, 590
1, 772, 590
990, 568
(3)
(3)
(3)
(3)

244,999
223, 051
124,482
967, 070
242,184
103,016
93, 336
263, 544
292, 234
(3)
(3)

10, 207
2,411
301
17, 846
12,174
4, 928
2,231
390
1,577
(3)
(3)

43, 992
42, 760
14,102
59, 477
17, 950
24, 265
14, 746
19, 261
23, 008

183,881
221, 040
130. 264
493.133
332, 414
305, 037
297, 371
179,426
262, 711
(3)
(3)

29, 526
27, 883
15, 560
120, 883
30, 273
12,877
11, 667
32, 943
36, 529

8

257,399
291, 683
159, 926
673, 493
380, 637
342,179
323, 784
231, 630
322, 248
(3)
(3)

2,795
2,722
1,064
1,748
1,204
1,286
848
84
472
(3)
(3)

2,923
5,342
211
5,169
2,816

251, 681
283, 619
158, 651
666, 576
379, 433
338, 077
322, 936
231, 546
321, 776

8

i
2,177,667 : 1.266.261

Total.-.

26, 362

155, 050, 974

38, 617, 747

Nontaxable 2
Taxable

10, 387
15, 975

28, 604, 963 3, 695, 425
126, 446, 011 34, 922,322

18, 979

965, 796

228, 397

119,035

347,432

347, 370

4, 440, 350

1, 332, 041

3, 859, 239

549, 730

5, 741, 010

170, 382

24, 841

5, 545, 787

347, 370

4, 440,350

1, 332, 041

3, 859, 239

549, 730

5, 741, 010

170, 382

24, 841

5, 545, 787

41

347,391

SOUTH CAROLINA
1

Under $1,000*
$88, 297
430
$241, 616
485
Under $1,000
30
16, 900
336, 844
$1,000 to $2,000 2
1.869
2, 856, 013
24, 467
$1,000 to $2,000
1,689
3, 075, 555
269, 797
$2,000 to $3,000 J
1,598
3, 796, 311
72, 538
$2,000 to $3,000
1,207
2, 954. 057
449, 294
$3,000 to $4,000 2
2,290
8,110, 443
108, 659
$3,000 to $4,000 2
594
2,123, 757
$4,000 to $5,000
1,010
4. 310, 221
115, 045
$4,000 to $5,000
924
4, 287, 521
300, 880
$5,000 to $6,000 2..
135
734, 641
121, 961
$5,000 to $6,000
498
2, 733, 538
$6,000 to $7,000 2
59
381, 796
$6,000 to $7,000
131, 685
302
1, 945, 400
$7,000 to $8,000 2
158, 444
30
224,010
166, 271
$7,000to $8,000...
211
1, 580, 924
2
218,491
$8,000 to $9,000
29
246,194
145, 286
$8,000 to $9,000 2
,_
.
158
1,341,307
176, 300
$9,000 to $10,000
23
221, 883
1
Capital net gain from sale of assets held more than 2 years is included in net income, but
are not deducted.
2
Nontaxable. Specific exemptions exceed net income.
* Classes grouped to conceal net income and identity of taxpayer.




$242

$242

$60

$182

7,676

7,676

1,920

5,756

14, 696

14, 696

3,642

11, 054

8,847

8,847

2,181

6,666

13, 741

13, 741

3,952

9,789

11, 681

11,681

2,357

9,324

10,953

10, 953

2,032

8,921

9,712

9,712

1,813

im

10, 375

10, 375

1,738

8,637

capital net loss from sale of assets held more than 2 years and net loss for prior year

TABLE 9.—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

£•*
£2

SOUTH CAROLINA—Continued
Income exempt from normal tax

Income classes

$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.....




Number
of returns

Net income *

$1,392,153
952, 408
990, 817
885, 525
500, 572
533,647
1, 690, 784
1,401,816
1,011,560
943, 977
475, 850
438, 573
268,119
(3)

Capital
Interest on net gain
Governfrom sale
of assets
Dividends ment obligations held more
reported
than 2
for surtax
years
$164,870
244, 928
170,139
227, 968
133, 934
205,942
578, 063
433, 439
427, 833
394, 517
147, 298
218, 223
176, 082
(3)

$446
2,633
4,231
320
2,486
4,914
788
9,063
3,506
925
778
681

Income before deducting tax credits

Normal
tax

$11,891
7 352
7, 3

10,198
9,230
6,483
5,849
24, 285
25,511
$8.803
18,020

17. 529
18, 344
12, 352
7,664
3,411
()

Surtax

$$397
1,269
1,688
1.295
1,751
11, 776
19, 663
24, 994
33, 583
23, 830
26, 862
22, 221
(3)

^ p
cent on
capital net
gain from
sale of assets held
more than
2 years

$1,100
2,252

Total

$11,891
7,749
11, 467
10,918
7,778
7,600
36, 061
45,174
42, 523
53, 027
36,182
36, 778
25, 632
(3)

Tax credits

25 per cent
of tax on
earned net
income

12K per
| cent on
I capital net
j loss from
; sale of as; sets held
more than
2 years

Net tax

$1,913
1,114
1,730
1,788

$9,978
6,635
9,737
9,130

2,831
4,017
1,334
1, 559
1,276
1, 256
100

6,717
33,230
41,157
41,189
51,468
34,906
35,522
25,301

6,798

$231

H
$
H3
£

g
m
O

M
H
^
O
O

Classes grouped 3
Total
Nontaxable 2Taxable

392,443 I
13, 809
7,473
6,336

40,707

298,617 L.

53,060,331

7,426,7

21,123.128 I 2,718,518
31,937,203 ! 4,708,250

67,530 j

30, 771

67, 530

811
29
2,334
1, 297
2,424
873
1,824
463
460
737
60
338
14
177
9
126
4
92
1
59
52
47
32
27
25
50
14
11
12
6
2
2

$491,702
16,347
3,509, 770
2.225,120
6,008,824
2,072,573
6,289,648
1,664,123
1,991,216
3,294,554
326,303
1,846,567
91,410
1.134,121
67,128
946,003
33,806
778,589
9,616
560,178
542,316
541,841
400,305
360,523
362,857
855,814
310, 604
295,335
403,443
276,588
112, 704

|
|
!
!

$17,255
1,011
30,121
31,447
95,652
40,467
158, 772
44,205
127,854
66, 946
103,334
57,543
23,113
47,616
66,251
52,145
23,286
54, 774
23,283
45, 374
96,689
53,525
58,471
74,279
53, 708
162,917
71,649
89,132
163,638
125,907
56, 980
(3)

251,!

40, 628

8,440

461, 331

40,936

200,993

8,440

461, 331

40, 936

40,168

460

200,993

31, 664

5,088 I

231

420,164

231

420,164

I

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 $4,0.50 2
$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 $8,000 2
$7,000 to $8,000
$8,000 to $9,000 2
$8,000 to $9,000
$9,000 to $10,0002
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to-$14,000___
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000.-.
$150,000 to $200,000. _ _

3,876

30, 771

251, 898
DAKOTA

$233

$233

$61

$172

~4,~4l9"

1,118

~3,~301

10, 750

10,750

2, 677

8,073

5,926

" 5 , " 926"

1,429

~4~497

4,419

9,749

~2~563"

7,785

$127

l,63§

"5,"040

6,114

946

5,168

6,465

531

6,184

6,073

6,114

10,332
43

1,601

6,073

$2, 628
9,023
473
506
4, 335
4,491

7,785

6,465

5,325
5,132
6,924
5,301
4,669
5,831
15, 299
6,608
6,398
7,858
5,516
2,217
(3)

5,325
5,359
7,640
6,106
5, 574
7,089
21,137
12,100
13,454
21,162
19,418
9,943

$227
716
805
905
1, 258
5,838
5,492
7,056
13, 289
13, 902
7,726
(3)

$15

"5," 707
810
686
551
597
431
1,099
2,046
551
729
741
441
31

4, 515
4,673
7,089
5,509
5,143
5,990
19,091
11,549
12,725
20,421
18, 977
9,912
3
()

1
Capital n e t gain from sale of assets held more t h a n 2 years is included in n e t income, b u t capital n e t loss from sale of assets held m o r e t h a n 2 years a n d n e t loss for prior year
are not d e d u c t e d .
J
N o n t a x a b l e . Specific exemptions exceed net income.
3 Classes grouped to conceal n e t income a n d i d e n t i t y of taxpayer




00

3
o

o

Or
CO

TABLE 9.—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

!
Capital
Interest on net gain
Number
Governof reNet income *
from sale
turns
of assets
Dividends ment obligations held more
reported
than 2
for surtax
years

Income classes

$200,000 to $250,000. __.
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000. _
$750,000 to $1,000,000
$1,000,000 to $1,500,000. .
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000
$5,000,000 and over
Classes grouped 3
Total _
Nontaxable 2
Taxable

i

Tax credits

Income before deducting tax credits

Income exempt from normal tax

Normal
tax

Surtax

12M p e r l
cent on '•
capital net
gain from
sale of assets held
more than
2 years

Total

12H Per
cent on
25 per cent capital net
of tax on
loss from
earned net sale of asincome
sets held
more than
2 years

Net tax

i

i

3
o

I

$333,335

$210,105

$20,456

$251

$3, 745

$34,407

$31

$38,183

$212

$37.971

12,414

38,153, 263

2,327,449

52,818

378

138, 337

91,621

46

230,004

21 111

208,893

7,941
4,473

18,819,423
19,333,840

668, 921
1,658,528

230,004

i
21,111

208.893

52,818

378

138,337

91,621

46

TENNESSEE
Under $1,000 2
Under $1,000
$1,000 to $2,000 2_._
$1,000 to $2,000 2
$2,000 to $3,000
$2,000 to $3,000 . .
$3,000 to $4,000 2
$3,000 to $4,000




857

94
4,286
4,310
3,493
3,091
5,330
1,878

$500, 854
51, 371
6, 709, 623
7, 790, 670
8, 688, 340
7, 764, 930
18, 767, 690
6, 976, 202

$353,018
9,363
405,862
82, 602
569, 249
250,115
704,318
243, 577

$627

$627

$157

$470

17,352

17, 352

4,323

13,020

48, 072

48, 072

11, 919

36,153

31,312

31,312

7,766

23, 546

o

$4,000 to $5,000 *
$4,000 to $5,000 2
$5,000 to $6,000
$5,000 to $6,000
-o $6,000 to $7,000a
J-* $6,000 to $7,000
O $7,000 to $8,000 2
£3 $7,000 to $8,000
I $8,000 to $9,000 2
I $8,000 to $9,000
§5 $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

1,568
2,479
281
1,759
104
1.138
68
798
46
575
36
501
385
291
242
214
162
526
302
213
194
107
52
31
21
14
18
19
4 !
2 |

2 j
2

6, 875, 504
11, 518, 856
1, 517, 819
9, 600, 997
673, 494
7, 366, 232
502,447
5, 959,483
388, 879
4, 884, 356
342, 617
4, 749, 346
4, 039, 417
3, 350, 263
3, 026,191
2, 887, 914
2, 346, 511
9, 076, 058
6, 719,149
5, 847, 763
6, 666, 614
4, 781, 319
2, 820, 283
2, 000, 023
1, 582,170
1,181, 746
1, 720,109
2, 290,132
683, 727
456, 474
542, 747
(3)

684,391
299,485
570, 421
380, 273
320, 357
457,446
356,969
420, 389
298, 613
485, 394
284, 922
519, 512
646, 322
708, 812
729, 032
543,030
606,905
2,193, 837
1,904, 799
1, 815, 235
2, 361, 017
2, 057, 297
1, 557,465
884,313
608.482
562, 237
460,396
1, 073, 675
379, 886
244,101
487, 571
(3)

39,318

7,664

36,040

41,317

7,156

34, I d

39,'

()

35,901

43, 704

41,317 1

10,656 I
2, 125

8,138

' "43," 704" I

$76, 928
128, 501
126, 110
222,064
14, 776
117, 505
570, 018
632, 212
8,067
151, 208
2,500
(3)

9, 736 i

44,039 |

$9, 461
1,016
11,150
14,681
852
21,945
22, 292
9,261
18, 089
38, 283
6,211
11,124
2, 794
1, 213
4, 796
4,783

39,318
44,039

39, 752

6,837

32,915

44, 347
43, 447
39, 997
42, 272
47, 564
40, 451
217, 743
234,303
272,085
384, 627
343,433
225, 488
195, 332
186, 730
141, 085
209, 374
309, 608
115, 908
65,968

7,136
6,504
5,364
5, 619
4,835
5,313
21,050
20, 576
14,617
12,998
8,757
3,840
2,426
2,975
1,713
1,797
1,518
403
219
11

37, 211
36, 943
34, 633
36, 653
42,729
35,138
196,693
213, 727
257,468
370, 003
334, 676
221, 009
192, 906
183, 755
139, 059
207, 577

44, 347
41,481
35, 631
36, 203
40,174
32, 581
154, 383
133, 559
128, 692
141, 760
96,479
42, 732
32, 722
40, 062
21,812
28,148
25, 768
13,129
1, 835
2,186
(3)

$1,966
4,366
6, 069
7, 390
7,870
63, 360
100, 744
143, 393
233, 367
230 897
169' 659
134, 851
144, 821
104, 585
110,175
204, 813
101, 771
45, 232
91, 369
(3)

$9, 500
16, 057
13, 097
27, 759
1,847
14, 688
71, 051
79, 027
1,008
18, 901
313

29, 582

$1, 626
639
313

115, 505
65, 749
93, 857
(3)

()

1
1
1
O
w

o

3
o

o
g

2, 065, 973

721,652 I

Total.

35,495 ! 175,714,293

Nontaxable 2
Taxable

16,069
44, 967, 267 4, 548,120
19,426 i 130, 747, 026 23, 694, 220

28, 242, 340

755

1, 342,197

191, 487 3, 392, 086
191, 487

3, 392, 086

2,472 I

167, 775

286, 655

376

286, 279

1, 401, 649 ! 2, 023,106

116,4

421, 023

3, 845, 778

191, 743

2,578

3, 651, 457

1, 401, 649 i 2, 023,106 1

421, 023

3,845,778 j

191, 743

2, 578 !

3, 651, 457

1

Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held more than 2 years and net loss for prior year
are not deducted.
2
Nontaxable. Specific exemptions exceed net income.
* Classes grouped to conceal net income and identity of taxpayer.




OX

TABLE 9.—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
TEXAS
Income exempt from normal tax

Income classes

U n d e r $1,000 K...
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..




Number
of re- Net income
turns

3,567
59
10, 587
12, 212
9,944
10,007
13,182
8,104
5, 101
11,798
637
6,764
264
4, 696
128
3,253
96
2,153
84

1, 518
1,097
804
691
529
492
1,364
682
411
435
257
167
102

$1, 949, 582
35, 027
16, 366, 049
21, 272, 004
24,854,450
24,130, 971
46,127, 277
29,152, 505
22, 238, 574
52, 856, 774
3, 432, 482
37,056, 236
1, 707,416
30, 371, 877
961, 946
24, 260, 457
810, 758
18, 244, 539
799,106
14, 370, 633
11,493,291
9, 210,191
8, 621, 560
7,101, 793
7,121, 546
23, 518, 541
15,161, 568
11,305,429
14, 927, 592
11, 404, 649
9,069, 501
6, 564,738

! Interest on
j GovernDividends ;
reported
for surtax

Capital
net gain
from sale
of assets
held m o r e
than 2
years

Income before deducting tax credits

Normal
tax

Surtax

12H Per
cent on
capital net
gain from
sale of assets held
more than
2 years

Tax credits

Total

12^ per
cent on
25 per cent capital net
loss from
of tax on
earned net sale of assets held
income
more than
2 years

Net tax

$225, 567
$330

746, 239
113, 874
1, 758, 784
451, 317
1,609, 995
500, 345
2,149, 540
1, 514, 999
1,203,458
1, 403, 785
931, 707
1, 665,157
897, 683
1, 504, 332
626,882
1, 511,119
942,170
1,411,073
1, 859, 789
1,396,119
1,406, 409
1,109, 234
1,174,110
4, 703, 514
3,059, 632
2, 803, 232
3, 766, 432
2,406, 787
2, 915, 088
2,012, 516

$330

46,082

$249

$81

46,082

"34*364

"118,941

"118,941

30, 679

88, 262

136, 292

" 136," 292"

27,563

"1087720

~243,~5l6~

243,516

66, 362

~I77~I48

224, 743

224, 743

~46,"254"

178,489

230,089

120,565
62,479
48, 243
46,135

$140,416
338, 350
686,501
809,124

39, 675

190,414

"225," 664*

33,185

192,479

" 197," 686"
$24, 538
28,165
27, 440
16, 738
15,099
175, 901
66, 504
41, 748

230,089

225, 664

197,686

*25,"34l"

172,345

180,175
155, 936
142,155
149, 231
134, 661
146,500
522,855
389,859
296, 614
420,451
337,020
211, 224
159, 692

180,175
160, 977
153, 617
166, 233
152, 771
170, 782
686, 843
620,067
571, 283
968,862
915, 713
803, 709
676,065

20,467
15, 953
13, 376
13, 381
11, 342
10, 343
37, 923
19, 584
11, 793
17,461
10, 469
6,646
3,717

159, 708
145,024
140, 241
152,852
141,429
160, 439
648,920
600,483
559,490
945,062
898,461
793,948
666,078

$5,041
11,462
17,002
18,110
24, 282
163,988
230, 208
274, 669
530,855
536, 581
506,894
420,106

$17,556
42,112
85, 591
96, 267

$6,339
6,783
3,115
6,270

3
o
o

53
29
34
76
25
10
8
9
3
5

1,010,925
1,053, 766
776, 710
2, 801, 649
2,136, 336
414, 483
1, 090,199
654,481
396, 281
(3)

(3)
9, 318, 621

(3)
630, 690

(3)

470, 968
460, 346
785, 202
2,087, 677
1,012, 288
160,856
505, 404
2,094,692
832, 986
(3)

102, 889
35, 960
73, 762
180, 007
72,010
70, 219
27,049
7,198
6,540
(3)

287, 970
185, 392
259,443
770,950
393, 561
297,178
273, 385
103, 334
86, 552
(3)

58,006
57, 545
94, 663
256,074
126, 536
20,108
9,494
261, 837
104,123
(3)

448, 865
278, 897
427,868
1, 207,031
592,107
387, 505
309, 928
372, 369
197,215
(3)

2,713
2,128
1,455
4,159
1,270
630
446
296
461
(3)

(3)
1,566

(3)
7, 936, 029

(3)
59,495

(3)
301,075

(3)
961,018

(3)
1, 321, 588

(3)
249

26, 215
1,552
14,899
25,035
13,196
13, 466
32, 297
4,119

2,661

446,152
276, 769
426,413
1, 202,872
590,837
386,875
309, 482
369, 412
196, 754
()
'

(3)
1, 321, 339

111,438

Total
Nontaxable 2
Taxable _
_

3,941, 590
2, 489, 876
3, 263, 235
9,058, 948
4, 355, 389
2,185, 441
2,175, 437
2, 895,827
1, 379,075
(3)

1

$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' 'TOO 000 to $2 000 000
$2 000 000 to $3 000 000
W o O O 000 to $4 000 000
$4 000 000 to $5 000 000
$5,000,000 and over. _
Classes grouped 3

.

547. 5P.2-501 60, 746, 408

805, 900 18, 320, 839

5, 304, 839

5, 698,038

2,190, 930 13,193, 807

487,120

25,168

12, 681, 519

43, 590
67, 848

119,247,640 1 11.092.025
428, 314, 861 49, 654, 383

805, 900 18, 320, 839

5, 304, 839

5, 698,038

2,190, 930 13,193, 807

487,120

25,168

12, 681, 519

1

UTAH
Under $1,000 2-_.
Under $1,000
$1,000 to $2,000 K.
$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._
$8,000 to $9,000...
$9,000 to $10,000 2-

$42 580
23
6,344
12, 748
2,369
148,105
3, 528,300
1,973
19, 005
3,379, 866
1,339
290,370
3,302, 777
1,197
62,578
2,811,369
1,800
352, 355
6, 278, 390
481
49,401
1, 703,983
795
317,040
3, 505,850
93,886
810
3, 643, 687
169
913, 893
514
2,820,339
138,171
59
213,112
378, 944
344
159, 739
2,216,830
32
237,964
225
1, 682,362
140, 789
22
135,168
184, 345
166,738
180
1, 522,008
152, 664
18
171, 341
1
Capital net gain from sale of assets held more than 2 years is included in net income, but
are not deducted.
3
Nontaxable. Specific exemptions exceed net income.
1
Classes grouped to conceal net income and identity of taxpayer.




$141

$141

$35

$106

7,147

7,147

1,781

5,366

13,363

13,363

3,290

10, 073

O

7,264

7,264

1,766

5,498

12,114

12,114

3,040

9,074

10,583

10,583

1,784

8,799

10, 610

10, 610

1,976

8,634

9,950

9,950

1,531

8,419

10,299

10,299

1,562

8,737

capital net loss from sale of assets held more than 2 years and net loss for prior year

o

TABLE 9.—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

UTAH—Continued
Income before deducting tax credits

Income exempt from normal tax

Number
of returns

Income classes

$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




_.

146
109
82
70
60
42
.119
75
38
39
19
2
12
1
2
6
1

Net income

l

Dividends

$1,390, 756
1,141, 265
936,848
874,448
809, 996
605, 544
2,057,408
1, 688,381
1, 040, 840
1, 334, 257
854,213
390,140
125,992
885,335
(3)
(3)
(3)
(3)

$208,466
283,274
217,079
297,336
213, 597
200,190
641,425
730,120
386, 725
658,457
484, 641
,289,331
59,156
731, 924
(3)
(3)
(3)
(3)

Interest on
Government obligations
reported
for surtax

Capital
net gain
from sale
of assets
held more
than 2
years

Normal
tax

7,192
6,593
5,342
14, 895
31, 567
3,735

i(3)

Surtax

$10, 695
9,362
8,421
8,816
9,547
7,973
30,378
24,940
19, 443
21,921
12,432
1,134
2,681
5,735
(3)
(3)
(3)
(3)

$11,434
7,134
6
1,370

$24,473
9,860
50,347
13,085
(3)
(3)

8

12^ per
cent on
capital net
gain from
sale of assets held
more than
2 years

$508
1,173
1,738
2,102
2,029
14, 563
26, 626
25,805
43, 508
41,973
21, 746
9,759
78, 594
(3)
(3)
(3)
(3)

$3,060
1,233
6,293
1,636
()
(3)
(3)
(3)
3

i

1
i

i
i

i

Total

$10, 695
9,870
9,594
10, 554
11, 649
10,002
44,941
51, 566
45,248
68,489
55,638
29,173
12,440
85, 965
(3)
(3)
(3)
(3)

Tax credits

12H Per
cent on
25 per cent capital net
of tax on
loss from
earned net sale of asincome
sets held
more than
2 years
$1,792
1,360
1,632
1,175
1,308
951
4,860
4,556
3,092
2,935
858
220
21
565
(3)

8
(3)

Net tax

1

$1, 049

$8. om
8,510
7,962
9,379
10,341
9,051
40,081
47,010
42,156
65, 554
54,780
27,904
12,419
85,400
0)
(3)
3
(3)

()

o
CO

3
o

o

Classes grouped 3_
Total.
Nontaxable 2_
Taxable

1,151,812 I
13, 568 I
6,991
6,577

604, 691

3,396

344,345

8,823

83,019 i

43,043

134,885 ;

53,832,169 | 8,934,407

92,664

442,110

263, 772 |

353,143

55,265

672,180

42,358

1,049

628, 773

18, 751,742
35,080,427

92, 664

442,110

263, 772

353,143 j

55, 265

672,180

42,358

1,049 |

628, 773

2,091,344
6,843,063

134,617

VERMONT
$62,356
$7,382
Under $1,000»
117
$274
26,336
Under $1,000
45
8,203
$274
$71
$203
1,194,959
139,185
$1,000 to $2,000 2
726
2, 227, 306
1,287
5,228
5,228
"i~299"
$1,000 to $2,0002
48,630
3,929
1,898, 769
775
224, 515
$2,000 to $3,000
120,486
~II~579"
971
2,310,170
11, 579
2, 832
$2,000 to $3,0002
~8~ 747
300,449
962
3,398,090
$3,000 to $4,000
207, 593
"6,"92l"
529
1,913, 545
6,921
$3,000 to $4,0002
5,233
277, 232
414
1,805,633
$4,000 to $5,000
808, 526
755
3,387,493
11,040
11,040
$4,000 to $5,000 2
"8,~341
251, 969
94
508,199
$5,000 to $6,000
154, 096
2, 381, 623
"8," 527
10,646
10,646
2,119
$5,000 to $6,000 2
436
172, 677
264, 411
$6,000 to $7,000
41
167, 111
~9~ 705
1,975,970
11,616
11,616 |
1,911
$6,000 to $7,000
305
113, 510
96,968
$7,000 to $8,000 2
15
l,"027
207,909
1, 527,077
9*766
1,739
$7,000 to $8,000
205
88,468
94,422
$8,000 to $9,000 2
11
~9~952
206,329
1, 547, 510
11, 906
11, 906
1,954
$8,000 to $9,000
182
151,141
143,102
$9,000 to $10,000 2___.
15
9,866
1,504
193,851
8,362
1, 215,839
$9,000 to $10,000
128
7,628
$412
329, 913
1,023
8,040
$3,413
7,017
983, 794
$10,000 to $11,000...
94
9,987
234, 958
1,298
1,001
11, 285
7,541
10, 284
982,107
$11,000 to $12,000...
86
8,288
231,280
642
1,325
9,613
2,262
8,971
664,757
$12,000 to $13,000...
53
6,206
1,064
7,270
692
1,361
6,578
66,366
417,389
$13,000 to $14,000....
31
10, 565
989
1,996
3,450
145,931
9,576
608,401
$14,000 to $15,000...
42
48,428
4,305
32,370
16,058
792,417
10,476
44,123
2,361,924
$15,000 to $20,000...
138
45, 635
24,758
3,562
20,877
480,669
7,115
42,073
1,407,806
$20,000 to $25,000...
64
29, 806
11,883
1,662
17,923
291,488
3,606
28,144
751, 279
$25,000 to $30,000...
28
72,239
22, 742
697,155
$537
$3,206
1,996
13, 563
$25, 646
46,291
69,706
1, 386, 878
$30,000 to $40,000...
41
60,189
352,440
1,914
1,453
15,312
15, 607
42, 668
711
58,736
824,178
$40,000 to $50,000. _.
18
31,148
243,374
4,737
5,295
592
374
135
25, 261
30, 774
386,626
$50,000 to $60,000...
7
42, 890
197, 748
60,154
7,012
7,521
777
848
28,357
42,113
453,469
$60,000 to $70,000...
7
23,153
130,437
84,454
1,307
958
15
268
20,888
23,138
226,001
$70,000 to $80,000.. .
3
62,249
292,664
6,432
14, 713
589
41,104
2,305
126, 703
61,660
590, 697
$80,000 to $90,000...
7
38,341
139,360
441
28,031
74
224,010
9,869
38,267
389,426
$90,000 to $100,000..
4
69,618
507,687
37,576
398
4,697
425
64,523
104
1,400
69,089
526,369
$100,000 to $150,000.
4
70,361
220,010
7,026
13,149
214
105,191
50,186
70,147
478,239
$150,000 to $200,000.
3
1
more than 2 years and net loss for prior year
Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held
are not deducted.
J
Nontaxable. Specific exemptions exceed net income.
3 Classes grouped to conceal net income and identity of taxpayer.




ii

H
o

o
o
o

CO

TABLE 9.—Individual returns by States andlTerritories} 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

^^
g

VERMONT—Continued
Income exempt from normal tax

Normal
tax

(3)

2

(3)

(3)

1

$200,000 to $250,000...
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750 000
$750,000 to $1,000,000
$1,000,000 to $1,500,000
$1,500,000 to $2 000,000
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000
$5,000,000 and over
Classes grouped 3

3

3

()

Tax credits

12V2 per

Capital
Interest on net gain
Number
Governof re- Net income i
ment ob- from sale
turns
Dividends ligations
of assets
held more
reported
than 2
for surtax
years

Income classes

Surtax

cent on
capital net
gain from
sale of assets held
more than
2 years

Total

12H per
cent on
25 per cent capital net
Joss from
of tax on
earned net sale of assets held
income
more than
2 years

Net tax

CO

(»)

(3)

(»)

3

00

(3)

()

()

I

(3)

3

(3)

()

o

CO

».

$773,423
42, 209,083

9,478, 779

58,560

9,483,451
32, 725, 632

1, 709,986
7,768,793

58,560

$418

$129,665

$683,783

265,209

519, 765

683,783

265,209

519,765

$106

3,170
5,476

2

$792,162

8,646

Total..
Nontaxable
Taxable

Income before deducting tax credits

$129,874

$130,083

$209

$74, 781

859, 755

37,497

$962

821,296

74, 781

859,755

37,497

962

821,296

VIRGINIA
Under $1,000 2
Under $1 000
$1,000 to $2,000 2
$1,000 to $2,000.
$2,000 to $3,000 *
$2,000 to $3,000
$3,000 to $4,000 »
$3,000 to $4,000
$4,000 to $5,000 »




._
..--

- -

711
79
4,395
5,624
3,702
3,610
5,453
1,939
2,004

$394, 942
43,177
7,056, 279
10,039,422
9,103,847
8, 761, 725
19,192,168
7,140,498
8,827,742

$339,341
13, 637
592, 686
120,529
906,901
299, 672
1, 592,833
370,894
1,893,928

$458

$458

$112

$346

21, 254

21,254

5,286

43,504

43,504

10, 656

15,968
s.

32,848

29,938

29,938

7,186

22, 752

o
o

$4,000 to $5,000
$5,000 to $6,000 *
$5,000 to $6,000
$6,000 to $7,000 2_
$6,000 to $7,0002
$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
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300.000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000
$1,000,000 to $1,500,000
$1 500 000 to $2,000,000
$2 000 000 to $3 000 000
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000
$5,000,000 and over
Classes grouped 3

2,679
371
1,554
170
1,041
96
719
65
588
55
434
355
284
230
194
152
477
259
138
165
93
49
25
21
16
9
18

2
1

459,160
801, 658
427, 915
654,050
497, 054
536,323
521, 600
415, 924
594,442
490, 808
550, 763
774,192
792,261
845, 724
774, 772
801,196
2, 954, 542
2, 344,133
1,805,376
2, 617,849
1, 600, 573
1,732,978
791,607
1,094, 927
432, 558
329,371
969, 038
627,875
969,350
257,319
365, 025
(3)
(3)

I, 529,158

9
2

12,444, 630
2,011,146
8, 508,113
1,101,016
6, 715, 919
716, 788
5,375,931
549,327
4,993,895
520, 784
4,106, 076
3, 708, 609
3, 250, 933
2,867,635
2,611,303
2, 204,185
8,223,249
5, 755,045
3, 786,219
5, 688, 754
4,103, 564
2,679.196
1, 596,007
1, 577,013
1,367,842
848, 062
2,167, 798
1, 259, 664
1, 965, 520
540,162
691,330
(3)
(3)

299,114

38,554

28,251

35,700

6,656

29,044

33, 767

5,742

28,025

36, 780

(3)
(3)

29,168

6,823

33, 767

$21,242
198, 223
271, 795
156, 580
85,606
285,465
294, 688
442,858
364,114
625, 298
46,566
6,764
(3)
(3)

9,386

35,074

35,700

$9, 753
8,337
14, 940
24, 211
38, 619
51, 924
29, 590
34,971
66, 608
21,440
22, 265
7,059
2,678
3, 521
3,900
659
21, 270

38, 554

35,074

36, 780

6,404

30,376

36,615
35,814
32, 503
29,825
27,034
25,493
109, 340
86, 782
54,015
96, 773
83,112
45, 566
24,233
14,452
24,823
8,634
32, 781
9,974
19, 507
11,024
15, 362
(3)
(3)

36,615
37,397
36, 641
35, 520
33, 724
33,341
167,169
173,433
149,054
304, 218
299,833
222,859
148, 093
157, 5031
165,154j
99, 212J
289, 629
189, 074
297,475
104,885
136,440
(3)
()
*

5,757
4,725
4,992
4,207
4,162
3,902
15, 495
11, 809
6,759
10, 204
5,642
3,283
2,014
1,769
1,435
738
1,453
667
953
128
378
(3)
(3)

30,858
32,672
31,649
31,313
29,562
29,439
151,674
161, 624
142, 295
294,014
293,179
219, 576
145, 766
155, 734
156,464
98,474
285, 702
188,407
293t 477
104, 757
136, 062
(3)
(3)

$1, 583
4,138
5,695
6,690
7,848
57, 829
86, 651
95,039
204, 790
192, 018
143, 621
104,287
132,351
104, 648
53, 741
201, 491
133, 586
199, 804
88,040
120, 233
(3)
(3)

$2, 655
24,703
33, 672
19, 573
10, 700
35, 683
36,837
55,357
45,514
78,164
5,821
845
(3)
(3)

$1,012
313
7,255
2,474
3,045

!
454

84, 921

265, 800

234

Total

37, 797

176, 024, 673 35, 259,898

362,199 ! 3, 499, 792

700, 593

1,126, 293

27, 602

2,097,360

153, 277

434, 445

3, 658, 098

148, 957

14,099

3,495, 042

Nontaxable 2_. _
Taxable _ .

17, 022
20, 775

49, 474, 039 8, 224,452
126, 550, 634 27, 035,446

362,199 j 3, 499, 792

1,126, 293

2,097,360

434,445

3, 658, 098

148, 957

14,099

3,495,042

265, 566

1
Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held more than 2 years and net loss for prior year
are not deducted.
1
Nontaxable. Specific exemptions exceed net income.
1
Classes grouped to conceal net income and identity of taxpayer




s
§
W

3
o

o

TABLE 9. -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

WASHINGTON
Income exempt from normal tax

Income classes

Under $1 000 2
Under $1 000 2
$1,000 to $2,000
$1,000 to $2 000
$2,000 to $3^000 2
$2,000 to $3 000
$3,000 to $4,000 2__
$3,000 to $4 000
$4,000 to $5,000 2
$4,000 to $5 0002
$5,000 to $6,000
$5,000 to $6 0002
$6,000 to $7,000
$6,000 to $7 0002
$7,000 to $8,000
$7 000 to $8 0002
$8,000 to $9,000
- .
$8,000 to $9,000.....
$9,000 to $10,000 2
$9,000 to $10,00Q
$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 $ 8 0 , 0 0 0 . - , - , . . , , , - ,




Capital
Interest on net gain
Number
GovernNet income i
of refrom sale
turns
of assets
Dividends ment obligations held more
reported
than 2
for surtax
years
1,204
42
5,073
11, 244
4,481
8,388
6,714
4,155
3,003
6,640
228
3,195
110
2,150
66
1,417
55
817
37
632
364
303
253
176
177
441
216
96
102
61
40
21
12

$621,846
29,079
8, 211, 286
19,424,460
11, 230,157
19,837,510
24, 030, 230
14, 673, 225
12,993, 766
29, 604, 557
1,227,260
17,497, 747
704, 065
13,873,172
492, 358
10,576, 624
470, 534
6,922, 031
348,246
6,000,285
3,811,628
3,469,099
3,154, 677
2,378,906
2,560,949
7,555,364
4,793,981
2,617,452
3,547,179
2, 744,252
2,159,221
1,338,149
887,892

$67,641
2,567
511,423
256,387
770,240
376,432
1,032,826
212,221
1,194,400
834,369
440, 524
828,782
408,048
798,406
334, 581
872,681
330, 290
701,354
283, 200
917,82.8
749,818
774,850
644,023
578,643
638,112
2,433,992
1,724,230
1,098,581
1, 525,811
1,679,661
1,133, 223
664, 641
394,842

Tax credits

Income before deducting tax credits

Normal
tax

Surtax

12y2 per
cent on
capital net
gain from
sale of assets held
more than
2 years

Total

12^ per
cent on
25 per cent capital net
of tax on
loss from
earned net sale of asincome
sets held
more than
2 years

Net tax

GO

$371

$294

10, 579

32,234

99, 217

24, 749

74,468

75,437

75,437

18, 797

134, 220

33,500

100, 720

100,110

100,110

22, 562

77, 548

99,085

99,085

18,072

81,013

90,823

90,823

14, 729

76,094

68,890

68, 890

9,229

59,661

66,888
48,060
48,213
53,431
40,242
50,945
178, 641
162,087
113,459
197, 592
192,005
178, 347
117, 767
93,571

8,517
5,746
4,753
5,402
4,114
3,855
12, 787
7,296
3, 725
2,300
2,779
1,581
1,320
251

58,371
42,314
43,460
48,029
36,128
47,090
165,854
154,791
109, 734
195,134
189,226
176,214
116,447
93,320,

§
a
o

56, 64C

134,220

$32,345
38,327
169,609
141, 631
152,819

$77

42, 813

99, 217

$7,529
18,001
7,946
33,356
83,192
58, 274
18,493
2,708
14, 571
5,339
61, 714
6,290
9,600

$371

42, 813

66,888
46,334
43,926
47,263
34,169
42,548
125, 351
89, 753
49,044
67,450
43,923
32, 707
18, 228
14,067

$1,726
4,287
6,168
6,073
8,397
53,290
72,334
64,415
126,146
143,292
127, 662
85,445
61,148

$3,996
4,790
17,978
14,094
18,35,6 1

$158
552

GO

GO

3
o
o

$80,000 to $90,000
$90,000 to $100,000$100,000 to $150,000
$150,000 to $200,000.
$200,000 to $250,000. _
$250,000 to $300,000
$300,000 to $400,000. _.
$400,000 to $500,000
$500,000 to $750,000.
$750,000 to $1,000,000.—
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000
$5,000,000 and over
Classes grouped 3__-

12
4
13
2
2

1,008,690
382,382
1, 520,058
304,482
440,071

446,140
138, 847
993, 725
218, 618
250,991

18,331
1,237
12, 653

3
-

20,898
4,646
11,499
3,678
9,986

117,862
120,487
276, 936

(3)

(3)

(3)

1

3

3

86,322
24,097
149, 569
44,216
71, 334

(3)

()

()

(3)

14,733
15, 061
34, 617

(3)

(3)

3

(3)

634
73
950
24
6

121,953
43, 804
195,685
47,894
81, 320

50

(3)

3

()

121,319
43, 731
194,685
47,870
81,314

()
»

(8)

()

_

2,149,180

Total

61 950 1 245 592 050

Nontaxable 2
Taxable

20, 971
40, 979

361,847

1, 928, 381

27, 624, 795

60, 329, 748 5, 373,173
185, 262,302 22, 251, 622

44

299, 234

440

48, 604

227, 845

276, 889

1,483, 764

1,184, 525

351,470

3, 019, 759 |

2, 978, 397 1,483, 764

299 234

1,184, 525

351,470

3,019, 759

9 Q7S 3Q7

218, 451
218,451

276,845
760

2,800, 548

760

2,800,548

i

a

WEST VIRGINIA
Under $1,0002
704
$171, 585
$389,961
92
2,872
44,415
$623
Under $1,000 .
$1,000 to $2,0002_
3,541
492,032
5, 690, 972
$1,000 to $2,000
5,717
60, 262
10, 022, 535
20, 541
3,079
$2,000 to $3,000 «
846,617
7,612, 811
3,473
203, 286
8, 225,019
$2,000 to $3,000
38, 528
4,159
14, 677,134 1,451,458
$3,000 to $4,000 »_
1,333
254, 816
4, 770, 342
$3,000 to $4,000
22, 968
2,126
9, 273, 511 1, 743, 305
$4,000 to $5,000 2
.
_
2,254
303,330
10, 240, 889
$4,000 to $5,000
28, 513
373
721,254
2,016, 291
$5,000 to $6,000 »
1,318
369,455
7, 201,923
$5,000 to $6,000
29, 639
171
685, 759
1,102, 826
$6,000 to $7,000 2
804
454, 872
5, 213,401
$6,000 to $7,000
26,191
89
579, 529
661,439
$7,000 to $8,000 *
558
440,821
4,169, 880
$7,000 to $8,000
25,121
76
502,031
644, 388
$8,000 to $9,000 2
400
362,106
3,392,126
$8,000 to $9,000
_
__
.
24, 246
60
529, 786
566, 503
$9,000 to $10,000 2 ..
340
440,387
3, 227,498
$9,000 to $10,000
27,072
285
866, 890
2, 986, 098
$10,000 to $11,000
..
$27,373
$1,332
23, 261
* Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held
are not deducted.
3
Nontaxable. Specific exemptions exceed net income.
s
Classes grouped to conceal net income and identity of taxpayer.




„

:

:

:

:

.

:

:

:

:

jftiRfi

$467

20, 541

5,201

15,340

38, 528

9,590

28, 938

22,968

5,651

17,317

28, 513

7,247 i

21, 266

$623

I

29, 639

5,756

23,883

26,191

4,641

21,550

25,121

4,109

21,012

24, 246

3,776

20,470

27, 072
3,838
23, 234
3,133
24, 593
21,460
more than 2 years and net loss for prior year
O

TABLE 9.—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
WEST VIRGINIA—Continued
Income before deducting tax credits

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 a n d o v e r . _
Classes grouped 3
Total
Nontaxable
Taxable.

.2




Dividends

Number
of returns

216
177
147
120
350
195
110
115
46
26
23
16
7
4
24
11

$2,488, 255
2, 205, 289
1, 985, 699
1, 734,473
5, 983, 504
4, 350, 791
3, 020,995
3, 971, 742
2, 028,439
1, 400, 355
1, 473, 638
1,195, 576
605, 424
391, 629
2, 752, 082
1, 800, 630

Interest on
Government obligations
reported
for surtax

$743,464
719,770
621,440
597, 905
2, 587, 503
2,012,105
1,459, 761
1, 925, 034
1, 046, 295
870,479
493,308
947, 892
560, 577
308, 247
1, 795,142
1, 034, 935

$17, 789
36, 871
25, 390
6,597
67, 946
39, 655
8,239
51,431
12, 271
29,310
38, 782
3,241
3,266
4,528
32,134
2, 596,

Net income*

1
2
2

(3)
(3)
(3)

1,878,434

(3)
(3)
(3)

991,128

(3)
(3)
(3)

14, 855

Capital
net gain
from sale
of assets
held more
than 2
years

$23,126
8,883
72,309
189, 577
80,887
44, 788
490,490
789, 747

Normal
tax

$21,319
20, 581
20, 803
18, 732
68, 933
61, 234
46,880
67, 533
34, 854
23. 230
27, 892
11.402
2,025
3, 030
25,140
4,240
(3)

3

()

895,421

Surtax

$3, 231
4,317
5,156
5,833
40, 779
66, 721
74, 834
144, 797
102, 613
85, 475
92, 617
104,499
56, 772
45,049
265, 609
125, 951
(3)
(3)
(3)

8
526

161,134

1 2 ^ per
cent on
capital n e t
gain from
sale of assets held
more t h a n
2 years

$2, 891
1,098
6,916
23,311
3,577
5,599
61,310
98, 719
(3)
(3)
(3)

111, 927

Total

$24, 550
24, 898
25, 959
24, 565
109, 712
127, 955
121, 714
215, 221
138, 565
115,621
143, 820
119,478
64, 396
48, 079
352, 059
228, 910
(3)
(3)
(3)

273, 587

Tax credits
12H per
cent on
25 per cent capital net
of tax on
loss from
earned net sale of assets held
income
more than
2 years
$3,394
2,689
3,166
3,261
10, 941
8,026
6,542
5,927
2,341
1, 605
1,982
1,419
391
241
1,038
921

$1,151
998
6,631
5,160
1,498

(3)
(3)
(3)

Net tax

$21,156
22,209
22, 793
21,304
98, 771
119,929
115,172
209,294
135,073
114,016
141,838
117,061
57,374
42, 678
351, 021
226,491
(»)
($)
(3)

391

273,196

32, 544

141, 396, 917

30,197,438

422, 274

2,595, 228

725,057

1, 386, 719

315,348

2,427,124

107, 373

15, 438

2,304,313

14, 378
18,166

42, 635, 836
98, 761, 081

7, 723, 356
22,474, 082

422, 274

2,595, 228

725, 057

1, 386, 719

315, 348

2, 427,124

107, 373

15, 438

2,304,313

o
o

WISCONSIN
4,761

Under $1,000 2
Under $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 , 0 0 0 . . .
$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

_..

156
15,062
16, 202
11,133
9,552
12,313
4,132
4,481
6,134
356
3,049
193
2,271
96
1,655
83
1,228
56
959
798
634
519
372
296
1,040
520
308
356
201
76
61
34
30
22
55
28
9
6
2
6
1
1

$437,285
12, 464
860, 596
31*. 911
1,128,379
913, 559
1,816,939
602,916
2,362,014
1,114,480
663,411
773,384
734,957
961,424
14,688,976
454,451
718,920
12, 376, 505 1,027,825
582,066
705,812
1,113,854
10,422,191
390,893
527, 665
9, 076,171 1,076,073
8, 357,186 1,483, 318
7, 276, 868 1,455, 434
6, 473, 573 1,301, 764
5, 019, 261 1,005, 832
942,696
4, 280, 623
17, 775, 640 5, 015,946
11,534,550 3, 709, 663
8,431,085 3,490,984
12,187, 912 4,902,407
8,969,706 3, 653,042
4,132, 729 1,964, 603
1,908,967
3,982,139
2, 578,015 1,471,987
2, 536,955 1,436.218
976, 742
2, 061, 295
6, 592,936 3, 606,020
4, 847,969 2, 782,473
779, 531
1,969,299
392,441
1, 628,492
338,050
745,137
981, 076
2, 584,896
(3)
(3)

$3,006,983
84,988
22,559,842
27,927,692
27,681,473
22,437,404
42,691,362
14,859, 216
19, 508,438
27,463, 862
1,925,132
16, 704,492
1,242, 784

$1, 046

$1, 046

$277

$769

60, 919

"60," 919'

15,113

"45,~806

111, 272

111, 272

"27," 483"

83,789

64, 867

"64," 867

15, 877

"48," 990

93, 066

93, 066

23,219

69,847

75,360

~75,~ 360

16,196

"59," 164

"85," 688"

" 15," 538"

70, 150

13,769 I

~70~265

84,034
82, 542
$15, 613
17, 713
23, 058
9,585
16,302
28,927
30,688
8,833
42,898
25,097
11,681
4,871
9,307
9,444
1,939
16, 764
14, 843
817

$60, 668
207, 250
295, 541
410,089
295, 531
279, 278
332,825
1,069,046
1, 241, 272
613,859
591,185
449, 747
1, 618. 668
(3)

84, 034
82,542

12,834

69,708

83, 952
83,194
75,871
74, 500
65,413
62,438
276,173
216, 537
154, 261
234, 503
187, 596
71, 746
63, 535
34, 250
33,400
30, 447
83,159
36, 258
27, 786
30, 735
1,033
8,785

83,952
87, 048
85, 261
87, 239
78,337
76, 953
398, 527
392,199
362,072
679, 008
659, ^ °
349, 444
383,697
271,992
285, 258
250, 610
897,625
706, 840
305, 456
264, 788
101, 642
362, 679
(3)

12,862
12, 512
11,865
12,192
9,995
10, Oil
40,604
34, 338
21,477
30,087
17, 373
7,874
5,752
3,096
2,860
2,070
5,586
1,935
1,227
536
250
267

71,090
74, 536
73,396
75,047
68,342
66, 942
357,923
357, 861
340, 595
648,160
642,167
340, 807
371,855
265, 481
281, 818
247, 916
891, 740
694, 454
304, 229
263, 923
101,392
362, 412
(3)

$3, 854
9,390
12, 739
12,924
14, 515
122,354
175, 662
207,811
436,960
446, 613
240, 739
268,900
200,803
216,946
178, 631
684, 633
517, 950
200,938
160.155
44,391
151, 560

$7, 545
25, 763
36, 959
51, 262
34,912
41, 532
129, 833
152, 632
76,732
73. 898
56, 218
202, 334
(3)

$761
432
763
0,090
3,415
580
624
299
10, 451
329

1
C a p i t a l n e t gain from sale of assets held more t h a n 2 years is included in net income, b u t capital n e t loss from sale of assets held m o r e t h a n 2 years a n d n e t loss for prior y e a r
are n o t d e d u c t e d .
2
N o n t a x a b l e . Specific e x e m p t i o n s exceed net income.
3
Classes grouped to conceal net income a n d i d e n t i t y of taxpayer.




3

o

GO

2
o

o

Oi

TABLE 9.—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
WISCONSIN—Continued
Income exempt from normal tax
Number
of returns

Income classes

N e t income i
Dividends

Interest on
Government obligations
reported
for surtax

Capital
net gain
from sale
of assets
held more
than 2
years

Surtax

123^ per
cent on
capital net
gain from
sale of assets held
more t h a n
2 years

Total

25 per cent
of tax on
earned net
income

(3)

(3)

(*)

12H Per
cent on
capital net
loss from
sale of assets held
more than
2 years

(3)

(3)

$2,336,921

$4,931,913

$148

$380, 897

$616, 489

$997, 534

$61

(3)

Net tax

(s)

(3)

$7, 066. 568

1

$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 . _

"
§^

Tax credits

Income before deducting tax credits

Normal
tax

h 1

$997,473

Total

99, 251

407. 642, 742

63, 278,996

$289, 278

12,396,872

2, 594, 514

4, 689, 365

1, 543. 048

8,826, 927

385,136

$23, 744

8,418,047

Nontaxable 2
Taxable

48, 534
50, 717

120, 568, 411
287, 074, 331

9,430,991
53, 848,005

289, 278

12,396,872

2, 594, 514

4, 689.365

1, 543,048

8, 826,927

385,136

23,744

8,418,047

O
GO

WYOMING
Under $1 000 2
Under $1,000
$1,000 to $2,000 *
$1,000 to $2,000
$2,000 to $3,000 2
$2,000 to $3,000
$3,000 to $4,000 2
$3,000 to $4,000
$4,000 to $5,000 2
$4,000 to $5,000
$5,000 to $6,000 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




_.

281
14
803
1,940
825
1,334
965
448
385
643
61
355
17
209
8
147
12

$184, 600
9,391
1, 279,040
3,368,958
2, 050,226
3,141,286
3, 417, 727
1, 610,397
1, 658, 779
2,869, 918
325,914
1,932,362
107, 207
1,344,425
61,204
1,098, 612
102,930

$48,097
2,762
28 567
3,106
70,287
36,113
167,645
24,690
84,477
113,827
81,413
71 858
49,986
77,869
25,190
54,134
80,389

2
o

I
$106

$106

$26

$80

7,152

7,152

1,784

5,368

15 778

15,778

3,943

11,835

7,000

7,000

1,752

5,248

9,430

9,430

2,446

6,984

8,371

8,371

1,708

6,663

7,589

7,589

1,260

6,329

7,397

7,397

1,032

6,365

$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 $250000
$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

i

!

_.--!
j

i
j

747, 787
83,000
754, 894
490, 672
492, 360
398, 874
377, 910
289, 786
991, 487
631,313
578,493
349, 406
358, 888
330, 793

5,703

47,962
67,891
62,614
101,496
104, 298
36,814
73,277
61,220
243, 074
162,327
219,374
186,172
129,886
203,724

$1, 746
4,881
805
626
5,858
1,698
14,889
102

$3,400

5,703

1,342

4,361

7,081
4,010
5,829
5,871
5,371
4,202
16,412
13,704
11,885
5,834
6,564
5,799

7,081
4,194
6,440
6,661
6,350
5,178
24,102
22,436
25,998
19,004
25, 402
27,826

834
386
733
581
753
571
1,887
1,169
823
409
491
117

6,247
3,808
5,707
6,080
5,597
4,607
22, 215
21,267
25,175
18,595
24,911
27, 709

$184
611
790
979
976
7,690
8,732
14,113
13,170
18,838
21,602

$425

I
o

1

GO

[
1

!

1
311,942

96, 549

8,656

12,010

30,146

38,802

625

$9

38,168

8,930

Total
Nontaxable 2
Taxable

89
9
8i
f
47
43
32
28
20
57
29
21
10
8
6
1
1
2

..

31, 750, 581

2,817,088

42,615

3,400

169, 744

117.831

425

288,000

24,672

9

263,319

3 366
5, 564

Q 970 ^ 7
22, 479, 954

703,942
2,113,146

42, 615

3,400

169, 744

117,831

425 j

288,000

24,672

9

263,319

i Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held more than 2 years and net loss for prior year
we not deducted.
1
Nontaxable. Specific exemptions exceed net income.
J Classes grouped to conceal net income and identity of taxpayer.




2
o

o

168

STATISTICS OF INCOME

TABLE 10.—Individual returns, by States and Territories, for the years 1916 to
1926 1—Number of returns, net income, and tax
UNITED STATES
Tax

Net income
N u m b e r of
i returns

Ypar
1 ear

Total
1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926

j Average

437, 036 $6, 298, 577, 620 $14, 412. 00
3,472, 890 13, 652, 383, 207 3, 931.00
4, 425,114 15, 924, 639, 355 3, 599. 00
5, 332, 760 19, 859, 491, 448 3, 724. 00
3, 269.00
7, 259, 944 23, 735, 629,183
6, 662,176 19, 577, 212, 528 2, 939. 00
6, 787, 481 21, 336, 212, 530 3,143. 00
3, 219. 00
7, 698,321 24, 777,465,658
3, 481. 00
7, 369, 788 25, 656,153,454
21, 894, 576, 403 5, 249.00
4,171, 051
4,138, 092 21, 958, 505, 649 5, 306.00

_
_

Total

Average

$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
732,470, 790

$397.00
199.00
255. 00
238. 00
148. 00
108. 00
127.00
86.00
96.00
176. 00
177.00

$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
4, 784.00

$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
2,449,196

$84. 00
93.00
114. 00
114. 00
85.00
63.00
66.00
56.00
58.00
89.00
86.00

$7, 730. 00
2,308.00
2, 029. 00
2, 001. 00
1, 960. 00

$17, 022
132, 769
316, 859
357, 783
248, 605

$70. 00
29.00
42.00
38.00
25.00

$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
3, 970. 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
47.00

$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
4, 372. 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
1,481, 272

$70. 00
104. 00
159. 00
126. 00
86.00
55. 00
72.00
57.00
41.00
70.00
77.00

ALABAMA
2,097
21, 844

1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.
1926.

40, 789
52,984
43, 009
43, 612
51, 049
47, 591
26, 278
28, 540

$18, 469, 010
73, 508, 562
121, 250, 953
133, 470, 965
156, 604,933
117,108, 806
126, 908, 473
159, 064, 390
159, 918, 982
130, 024, 575
136, 523, 003

ALASKA
1916
1917
1918
1919
1920 2
1921 2
1922 2
1923 2
1924 2
1925 2
1926

243
4,570
7,606
9,427
9,899

-

$1, 878, 419
10, 549, 506
15,434, 987
18, 862, 034
19, 400, 775

_- .
.

ARIZONA
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.
1926

994
12, 264
13, 701
20, 495
24, 812
18,477
20, 079
22, 899
21, 301
10,104
10, 509

$11, 777,
39, 635,
41, 579,
61, 434,
67, 280,
48, 310,
48, 459,
59, 526,
58, 273,
41,382,
41,716,

ARKANSAS
1916.
1917.
1918.
1919
1920
1921.
1922.
1923.
1924.
1925.
1926.

2, 255
17,839
20, 612
33, 556
38,113
33, 830
32, 072
35, 788
35, 484
20, 597
19, 363

$17, 683, 678
68, 296, 287
76, 354, 037
123, 704, 361
118, 060, 710
92, 616, 903
95, 625, 678
109, 793, 634
110, 255, 418
84,474, 350
84, 661,070

1 Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
individuals are summarized on pp. 37-43.
2 Included in the State of Washington.




169

STATISTICS OF INCOME

TABLE 10.—Individual returns, by States and Territories, for the years 1916 to
1926 1—Number of returns, net income, and tax—Continued
CALIFORNIA
Tax

N e t income

Number of
returns

Year

Total

1916.
1917 _
1918_
1919.
1920.
1921 _
1922 _
1923.
1924.
1925.
1926.

21, 208
182, 232
206, 471
266, 720
396, 973
386, 082
420, 923
517,109
511, 218
305, 074
315, 344

Average

$228,324,945 I $10,766.00
632, 608, 546 I
3,471.00
701, 850, 380 ! 3, 399. 00
981,170,941 i
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
1, 571, 673, 688
4, 984. 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
46, 238,346

$170.00
112.00
175.00
184.00
127. 00
94.00
104.00
77.00
74.00
122. 00
147. 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
2,959, 248

$238.00
128.00
108. 00
125. 00
91.00
55.00
72.00
45.00
43.00
79.00
84.00

$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
13, 751, 314

$291. 00
164.00
205. 00
152. 00
106.00
86.00
102. 00
75.00
88.00
181.00
169. 00

COLORADO

1916
1917
1918
1919
1920 _
19211922
1923
1924
1925
1926

. . . _
_ _ ..
. _

. -

.
_

4,435
40, 627
54,160
57, 526
74,198
69,676
67,463
72,366
73, 350
35, 808
35,110

$53, 854,130 $12,143. 00
137, 853, 875 3, 393. 00
159,487,951
2,945.00
191, 001,999
3, 320. 00
2, 955. 00
219. 277,184
2, 504. 00
174; 490,980
184, 572, 407 2, 736. 00
200, 572, 724 2, 772. 00
205, 087, 973 2, 796. 00
150, 363, 411 4,199. 00
154, 804, 655 4,409. 00

CONNECTICUT
9, 713
64, 472

1916.
1917.
1918.
1919 _
1920 _
1921 _
1922 _

110,409
148,195
123, 269
128,431
149, 820
143, 406
74, 595
81, 449

1923 _
1924^
1925.
1926.

$133, 858, 341 $13, 781. 00
249,186, 724
3, 865.00
3,418. 00
295,617,840 |
3,151.00
347,929,674 |
3, 048. 00
451,737,702 |
2, 783. 00
343, 017,180 I
3,128.00
401,720,143 I
3,162. 00
473,804,719 '
478,174,249 ! 3,334. 00
5, 423. 00
404,498,337 j
5, 326. 00
433,776,846 i

DELAWARE
1916.
1917 _
1918
1919
1920
1921
1922
1923
1924 _
1925 _
1926

. .
.

. _
_

..
.

_ _ .

1,346
8,032
10, 239
16, 059
18,937
15, 889
17,141
19, 202
18, 892
9,131
9,301

$57, 798, 410 $42, 941. 00
56. 459,176
7, 029. 00
48,358, 031
4, 723.00
62, 901, 249 3, 917. 00
55, 633, 321 2/938. 00
43, 676, 893 2, 749.00
53, 981, 068 3,149. 00
57,186, 685
2,978.00
64,179. 747
3, 397. 00
54, 897,972
6,012.00
70, 544,423
7, 585. 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
2, 432, 617
128. 00
2, 780, 200
304. 00
5,100, 884
548.00

DISTRICT OF COLUMBIA
1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926

6,808
33, 737
50, 776
88, 616
109, 730
89, 966
77, 923
75, 796
77, 836
43, 293
40, 024

$67, 334, 621 $9, 891. 00
113, 499, 332 3, 364. 00
154, 963, 835 3, 052. 00
234,959,904
2, 651. 00
299, 802, 574 2, 732. 00
248, 345, 804 2, 760. 00
231, 328, 739 2, 969. 00
221, 950, 528 2. 928. 00
253, 312, 253 3. 254. 00
200, 353, 699 4. 628. 00
198, 055, 768 4, 948. 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
5, 526, 436

$157. 00
133.00
174. 00
100. 00
86.00
86.00
107. 00
80.00
74.00
132. 00
138. 00

i Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
individuals are summarized on pp. 37-43.




170

STATISTICS OF INCOME

TABLE 10.—Individual returns, by States and TerritorieSj for the years 1916 to
1926 l—Number of returns, net income, and tax—Continued
FLORIDA
Tax

Net income
Number of
returns

Year

1916-_
1917
1918 _
1919--.
1920
1921
1922
1923
1924 .
1925
1926

$17,401,202
54,378,496
63,681,401
107,362,976
141,105,124
119,557,316
132,047,020
156,500,260
250,963,654
649,932,382
322, 601,033

1,779
15,336
19,102
31,107
42,210
42,249
41,531
49,591
64,306
76,213
56,109

. .
._-

Total

Average

Total

$9,781.00
3,546.00
3,334.00
3,451.00
3,343.00
2,830.00
3,179.00
3,155.00
3,902.00
8,528.00
5,750.00

$322,636
1,584,917
2,367,463
4,363,089
5,242.705
2,929,409
4,059,859
3,693,955
7,229,272
28,857,801
10,415,636

$181.00
103.00
124.00
140.00
124.0©
69.00
98.00
74.00
112.00
379.00
186.00

$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
4,658.00

$378,062
3,250,342
7,077r184
9,134,092
7,697,693
3,892,645
4,557,769
3,766,159
3,398,860
3,529,883
2,888,409

$110.00
85.00
181.00
155.00
105.00
57.00
65.00
52.00
54.00
94.00
79.00

$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 ;
1,096,213

$321.0O
375.00
438.00
264.00»
297.00
126.00
120.00
106.00
120.0&
101.0O

$140,496
839, 646
1,493,518
1,475,023
1,086, 614
493,658
478, 706
426,196
261,008
170,912
184,344

$186.0O
51.00*
78.00»
09.0O
42.0O
21.00
20. C©
17.00
12.0©
13.00
16.. 09

$10,947, 250
49,103,261
84, 560.042
99,398,236
85,409,203
68, 574,351
77,196,407
62, 880,129
60,583,239
64, 791, 507
64,213,839

$292.0$
154.00
230.0®
235.00
157.00
112.00
126.0O
93.00
102.00
181.00
171.00

Average

GEORGIA
3,444
38,252
39,073
58,930
73,325
67,719
69,988
71,341
62,651
37,410
36,744

1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926

$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
171,146,482

HAWAII
1,144
3,131
4,242
8,136
13,715
11,481
11,597
12,421
12,387
9,306
9,146

1916
1917
1618
1919
1920
1921
1922
1923
1924
1925__.
1926

$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
42,950, 279

$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
4, 696.00

120.0G»

IDAHO
1916
1917
1918
1919
1920
1921
1922
1923
1924_
1925
1926

.

_

. .
-

75G
16,414
19,249
21,448
25 755
22,976
23,369
25,012
21, 436
12,907
11,617

$7,927,064 $10,486.00
46, 405, 514
2,831,00
55,954,296
2,907.00
65,472, 540
3,053.00
67 391 639
2 617 00
49, 737, 718
2,165.00
51,106, 793
2,190.00
58,393,333
2,335.00
52,301,491
2,439.00
40,443. 781
3,133.00
39,887,951
3,434.00

ILLINOIS
1916 _
1917_
1918_
1919_
1920 _
19211922 _
1923 _
1924 _
1925 _
1926-

37, 525
319,497
366,918
422,229
542,467
611,558
614,449
676,489
652, 501
357,448
374,725

$484, 290, 833
1,119, 960.600
1, 250, 309,485
1, 662, 796,441
1, 836, 956,942
1, 833, 920,436
1,927, 637,451
2, 272, 900,122
2^413^ 605,350
1,975, 436,222
1 , " " 011,009

$12,906.00
3, 505.00
3,424.00
3,938.00
3,380.00
2,999.00
3,137.00
3,359.00
3, 699.00
5, 527.00
5,324.00

1
Changes in the revenue acts affecting the comparability <f statistical data from income tax returns of
individuals are summarized on pp. 37-43.




171

STATISTICS OP INCOME

TABLE 10.—Individual returns, by States and Territories, for the years 1916 to
1

1926 —Number of returns, net income, and tax—Continued
INDIANA

1916
1917
1918
1919
1920 _
1921
1922
1923
1924
1925
1926 _

Net income

Number of
returns

Year

Total

7,004
85,021
104,581
130,383
189, 587
150,300
153,469
178,831
156,845
80,300
77,126

. . .

$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
358,624,820

Average

Tax

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
4,650.00

$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
9,934,476

$166.00
70.00
110.00
104.00
83.00
60.00
62.00
44.00
42.00
94.00
129.00

$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
4,103.00

$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
2,917,845

$61.00
47.00
134.00
118.00
102.00
52.00
41.00
30.00
28.00
62.00
59.00

IOWA
1916.
1917.
1918.
1919.
1920.
1921.
1922
1923
1924
1925
1926

8,497
114,970
118,933
133,796
183,398
111,483
131,870
135,864
110,404
50,379
49,476

$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
203,015,362

KANSAS
1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926

4,290
63,065
64,794
76,451
99, 255
88,785
86,915
86, 291
84,080
34,284
32, 732

. . _

$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
153, 673, 206

$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
4,695. 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
2, 756, 049

$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
5,152. 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
3, 226, 344

$130.00
86.00
122 00
120.00
84.00
38.00
37.00
24.00
23.00
65.00
84.00

KENTUCKY
1916
1917
1918
1919_
1920.
1921___
1922.
1923
1924
1925__
1926_

!
!
I
I
J
I
—
_

_

i
!
_i
i

3, 887
34,692
47,098
59, 332
78,258
69,496
69,666
79,091
72,119
37,315
32,821

$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
169,100, 987

$99.00
85.00
168.00
128.00
93.00
62.00
67. 00
47.00
53.00
88.00
98.00

LOUISIANA
1916.
1917.
1918.
1919.
1920.
1921.
1922
1923
1924
1925.
1926

4,517
32,317*
33,432
52, 871
69, 340
67,960
68, 972
67,440
67, 658
40, 695
38,996

$51, 274, 633
134,349,180
137, 261,983
201, 753, 808
237,109,145
197, 897,146
203, 664, 606
213,802,450
221,133,422
195, 585, 488
185, 478,850

$11,351.00
4,157.00
4,106. 00
3,815. 00
3.420.00
2,912. 00
3, 041. 00
3,170.00
3,268.00
4, 806. 00
4, 756.00

$778, 693
4,936, 825
9, 353, 518
12, 888, 655
9, 626, 591
5,304, 522
5, 353, 574
4,438, 454
3, 528, 511
3, 850, 206
3,311,535

$172.00
153. 00
280.00
244.00
139. 00
78.00
80.00
66.00
52.00
95.00
85.00

1
Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
individuals are summarized on pp. 37-43.

91073—28




12

172

STATISTICS OF INCOME

TABLE 10.—Individual returns, by States and Territories^ for the years 1916 to
1926 l—Number of returns, net income, and tax—Continued
MAINE
Tax

Net income
N u m b e r of
returns
Total
1916
1917
1918 _
1919
1920
1921
1922
1923
1924
1925_
1926

_.

..

. _

.

. _

2,823
17,112
25,104
34,578
47, 717
44, 397
43,041
48, 435
42, 254
19,444
19, 709

Average

$30,435, 945 $10,781.00
66, 950, 710 3, 913.00
84, 033, 212
3, 347. 00
112, 562, 525
3, 255. 00
143,455, 545
3,006. 00
124, 628, 679
2,807.00
129, 857,441
3, 017. 00
142, 964, 209
2, 952.00
135, 221, 259
3, 200. 00
97,927, 563
5, 036. 00
107,979,178
5, 479. 00

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
3, 419, 490

$132.00
144.00
170.00
129. 00
103.00
90.00
91. 00
58.00
61.00
140. 00
174. 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
11, 517,168

$249. 00
216. 00
253.00
254. 00
188. 00
129. 00
139. 00
90.00
96.00
176. 00
171.00

$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
37,115,976

$337. 00
285. 00
388. 00
323. 00
173. 00
120. 00
145. 00
102. 00
108. 00
185. 00
166. 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
32, 408, 357

$292. 00
136. 00
165. 00
308. 00
133.00
97.00
130. 00
80.00
96.00
176. 00
183. 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
6, 475, 311

$206.00
104.00
181.00
127. 00
98.00
70.00
77.00
53.00
52.00
86.00
101. 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
67,160

$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
374, 758, 859
5, 580. 00

MASSACHUSETTS
1916
1917
1918
1919
1920
1921.
1922.
1923.
1924.
1925.
1926.

32, 291
156, 111
209, 786
268, 307
401, 770
388, 442
397, 241
415,100
378, 049
221, 530
224, 042

$474, 292, 762 $14, 688.00
717, 512, 002
4, 596.00
868, 460,461
4,140. 00
1, 090, 808, 058 4,065. 00
1, 368, 406, 648 3, 406. 00
1,153,008,156
2, 968.00
1, 237, 893, 477 3,116.00
1, 413, 015,994 3,404. 00
1, 320,156, 959 3,492,00
1,132, 289, 870 5, 111. 00
1,147, 576, 498 5,122.00

MICHIGAN
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.
1926.

11, 448
111,562
135, 349
181, 662
305, 075
250,147
267, 953
350, 072
323, 733
188, 669
176,804

$162, 533,104 $14,198. 00
387, 824, 910
3, 476. 00
415, 313,164
3, 068. 00
665,475,193
3, 663.00
895, 679, 238
2, 936. 00
657, 779, 854
2, 630.00
796,411, 946
2, 972.00
1, 041, 933, 086 2, 976. 00
1, 045,850, 046 3, 231. 00
910,910,113
4, 828.00
905,814, 790
5,123. 00

MINNESOTA
1916_
1917_
1918_
1919_
1920_
1921.
1922_
1923.
1924.
1925..
1926 _

7,556
80,009
84, 515
123, 914
154,118
124, 501
122, 885
134, 360
128, 237
71, 291
64, 227

$93, 201, 384 $12, 335. 00
275, 510,103
3,443.00
291, 074, 629
3, 444. 00
383, 920, 683
3, 098. 00
453, 212, 241
2, 941.00
340,833,699
2, 738. 00
348, 740, 625
2, 838. 00
372, 376, 782 2, 771. 00
375, 588,940
2, 929. 00
305, 945, 206
4, 292. 00
296, 414, 294 4, 615. 00

* Changes in the revenue acts affecting the comparability of statistical data from incom tax returns of
le
individuals are summarized on pp. 37-43.




173

STATISTICS OF INCOME
TABLE

10.—Individual
l

returns, by States and

Territories, for the years 1916 to

1926 —Number of returns, net income, and tax—Continued
MISSISSIPPI
Tax

Net income
Number of
returns

Year

Total
1916 1917-..
1918
1919 . .
1920
1921
1922
1923
1924
1925.
1926

.

_

-

. -

.

- . - - -

. - . _ _ -

1,440
15, 382
19, 949
23, 804
28,022
25, 614
26,897
27,851
27, 213
16, 985
17,196

$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
64, 859, 892

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
3, 772.00

Total

Average

$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
643, 744

$135.00
146.00
178. 00
237. 00
89.00
42.00
67.00
61.00
42.00
58.00
37.00

$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
13, 496, 872

$183. 00
119.00
187. 00
177. 00
138. 00
85.00
92.00
68.00
66.00
131. 00
136. 00

$10, 809. 00
2, 835.00
2, 614. 00
2, 545. 00
2,400.00
2, 209. 00
2, 205. 00
2, 318.-00
2,437. 00
3, 473. 00
3, 662. 00

$304,448
1, 548, 582
3, 012, 902
2, 413, 463
2,033,190
1, 051, 863
1, 029,195
721,406
731,111
580,196
561, 833

$169. 00
54.00
87.00
57.00
45.00
29.00
27.00
17.00
17.0C
30.00
35.00

$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
4, 001. 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
1,381,307

$81. 00
64 00
98.00
99.00
86.00
46.00
47.00
36.00
28.00
49.00
41.00

$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
3, 501. 00

$18, 505
241, 944
412, 342
435, 002
390, 077
329, 296
258, 732
241, 291
184, 334
178, 361
195,497

$51.00
37.00
58.00
50.00
38.00
34.00
27.00
23.00
17.00
29.00
41.00

MISSOURI
12,956
91, 608
110, 890
125, 248
162,199
172, 519
173,728
192, 282
186, 784
109, 059
99,509

1916.
1917.
1918.
1919.
1920.
1921.
1922
1923.
1924
1925
1926.

$147,069,303 $11,351.00
3,952.00
362, 026, 687
3, 688. 00
409, 013, 021
3, 756. 00
470, 443, 311
3, 379.00
548,130,178
499,911,004
2, 898. 00
526, 387, 658
3, 030. 00
605, 275, 520
3,148.00
632, 532, 962
3, 386. 00
533, 836,188
4, 895. 00
512, 801,163
5,153. 00

MONTANA
1,801
28, 646
34,464
42, 593
45, 557
36, 907
38, 044
42,809
44, 011
19, 239
16,191

1916.
1917.
1918.
1919.
1920
1921.
1922
1923.
1924
1925.
1926

$19,467,019
81, 207, 992
90,091, 830
108, 380, 657
109,348,194
81, 527, 662
83, 903, 851
99, 255,947
107,241,911
66, 825, 486
59, 289, 994

NEBRASKA
1916
1917
1918
1919
1920 . .
1921
1922
1923 .
1924
1925
1926

.

.
_
.._

.

4,286
82,472
96, 049
87,344
97, 729
71, 853
67, 503
70, 545
66, 512
35, 661
33, 532

$36, 559, 607
251, 988, 895
306, 053, 565
287,457, 592
306, 362, 70 (
179, 905, 513
177,969,193
195, 152, 562
189, 371, 665
141, 877,975
134,153, 838

NEVADA
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925
1926.

364
6,623
7,097
8,740
10, 381
9,719
9,723
10,467
10, 664
6,164
4,797

$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
16, 795, 822

i Changes in the revenue acts affecting the comparability o statistical data from income tax returns of
f
individuals are summarized on pp. 37-43.




174

STATISTICS OF INCOME

TABLE 10.—Individual
l

returns, by States and Territories, for the years 1916 to

1926 —Number of returns, net income, and tax—Continued
NEW HAMPSHIRE
Tax

Net income
Number of
returns

Year

Total
1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926

1,735
10,809
17,317
25, 601
35, 983
32,410
31, 787
36, 876
31, 532
16,413
15, 276

. .

$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
66, 743, 817

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
4, 369. 00

Total

Average

$258,173
1,517,183
2,827,724
2,811,830
2,720,793
1,759,290
2,133, 631
1,643,150
1,377,393
1,218,822
1,201,298

$149.0O
140.00
163.00
110. 00
76.00
54.00
67.00
45.00
44.00
74.00
79.00

$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
32,858, 092

$281.00
191. 00
232.00
204.00
145. 0O
124.00
136.00
104.00
107.00
215.00
186.00

$83*935
713,829
989,825
774,470
612, 573
351, 629
383, 750
337,354
223, 842
178,762
227,471

$103. OP
61.00
76.00
72.00
45.00
30.00
33.00
28.00
19.00
25.00
35.00

NEW JERSEY
1916_
1917_
1918_
1919_
1920 _
1921 _
1922.
1923.
1924 _
1925 _
1926 _

19, 701
134, 960
185, 706
231,757
269,096
301,834
293, 503
299,904
150, 874
176,320

$254, 068,880 $12,896.00
521,042,424
3,861. 00
3, 517. 00
653,112, 589
3, 575. 00
828,428, 672
3, 293. 00
977,853, 627
3,184. 00
856, 856,058
3,420. 00
1,032, 262,375
3, 580. 00
1,050, 741,177
3,926.00
1,177, 421,081
6,255.00
943, 672, 751
5, 855.00
1,032, 297, 571

NEW MEXICO
1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926

.* ...
-.

813
11,616
13, 084
10, 757
13, 656
11, 780
11, 553
12, 202
11, 595
7,203
6,513

$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
24, 631, 507

$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
3, 782. 00

NEW YORK
1916.
1917.
1918
1919.
1920.
1921.
1922.
1923
1924
1925
1926

$1,922, 864, 651 $20, 641. 00
93,155
489,089
2, 774, 035,148
5, 672. 00
559, 753
2,719,713,784
4, 859. 00
3,436,343,179
5,031. 00
683, 085
4, 030, 623, 696
3,847. 00
1, 047, 634
3,392. 00
1, 066, 637 , 3, 617, 757,104
3, 727. 00
4,110, 588, 989
1,102, 748
1, 221, 654
4, 565, 314, 898
3, 737. 00
5,144, 766,182
1, 215, 640
4, 232. 00
4,903, 228,994
751,941
6, 521.00
4, 984, 020, 281
753, 044
6, 619. 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
247,164,324

$837.00
515. 00
633.00
585. 00
274.00
198.00
248.00
157. 00
195. 00
335.00
328. 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
3, 398, 245

$254.00
120. 00
256. 00
269. 00
203. 00
85.00
85.00
70. 00
59.00
82.00
96.00

NORTH CAROLINA
1916.
1917.
1918.
1919
1920.
1921.
1922.
1923.
1924.
1925.
1926.

2,207
22,977
21, 738
37,185
47, 342
44,161
58,009
68,191
63, 864
38,740
35, 332

$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
153, 231, 981

$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
4, 337.00

1
Changes in the revenue acts affecting the comparability o statistical data from income tax returns of
f
individuals are summarized on pp. 37-43.




175

STATISTICS OF INCOME

TABLE 10.—Individual returns, by States and Territories, for the years 1916 to
1926 ]—Number of returns, net income, and tax—Continued
NORTH DAKOTA
Net income
Number of
returns

Year

1916
1917
1918
1919 .
1920
1921
1922
1923
1924
1925
1926

.

._

_

._

.

1,176
20,941
29,120
27,375
24,209
18,440
18, 750
18,054
19,160
11,715
9,881

Tax

Total

Average

Total

$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
33,169,117

$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
3,357.00

$66,344
936,862
2,219,954
1,360,509
1,105,801
485,783
453,219
276,288
268,090
162,589
180,012

$56.00
45.00
76.00
50.00
46.00
26.00
24.00
15.00
14.00
14.00
18.00

$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
3,148.00
1,403,748, 590
3,358.00
1,141,453,071
5,081.00
1,146,495,871
4,959. 00

$7,722,306
31,928,937
55,170,252
56, T05,315
56,285,168
33,574,094
39,310,406
33,061,877
32,061,822
30,321,360
32,839,052

$355.00
168.00
180.00
183.00
126.00
91.00
108.00
71.00
77.00
135.00
142.00

$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
8,134,654

$1,712.00
117.00
163.00
198.00
166.00
61.00
89.00
56. 00
60.00
169.00
217.00

Average

OHIO
1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926

21,774
190, 273
306,918
308,309
447,998
367,096
364,988
463,017
418,048
224,643
231,196

OKLAHOMA
1916
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.
1926.

2,539
48,758
46,818
61,500
81,785
69,381
72,063
70,189
63,357
40,825
37,497

$66,811,462 $26,314. 00
170,751,358
3, 502.00
163,678, 297
3,496. 00
242,184,301
3,938.00
295,790,791
3, 617.00
191,816,067
2,765.00
217, 555,604
3,019.00
221,293,177
3,153.00
211,271,658
3,335. 00
219,960,990
5,388.00
223,036, 805
5,948.00

OREGON
1916_
1917.
1918.
1919.
1920.
1921.
1922_
1923 _
1924.
1925.
1926.

2,800
25,071
34,592
49,663
67,640
62,804
61,879
69,123

32, 542
30,955

$8,917.00
3,380.00
3,226. 00
3,347.00
2,863.00
2, 541.00
2,606.00
2,747.00
2,848.00
4,057.00
4, 362.00

$337,051
3,298,630
6,049,987
8,232,437
6,649,011
4,951,5&0
4,239,789
2,891,804
2,025,068
1, 787,992
2,175,322

$120.00
132.00
175.00
166.00
98.00
79.00
69.00
42.00
30.00
55.00
70.00

$643, 243,991 $15,966.00
1,360,802, 293
4,147.00
3,414. 00
1, 770,848,133
3,409.00
1,838,002,395
3, 288. 00
2, 212,178,029
3,119.00
1,937,291,858
3,412.00
2,005,570,020
3,347.00
2,478,751,471
3, 572.00
2, 548,132,809
5,389. 00
2,031,305,849
5,378.00
2,138,168,594

$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
76,887,315

$437.00
242.00
266.00
238.00
177.00
136.00
159.00
99.00
109.00
195.00
193.00

$24,968, 572
84, 746,023
111, 601,050
166, 240, 606
193,652,281
159, 574, 639
161, 226,232
189,854,013
189,884,373
132,022,718
135,030,190

PENNSYLVANIA
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924
1925.
1926.

40, 289
328.171
518, 729
539.172
672,746
621,103
587, 770
740,478
713,427
376,923
397,575

1
Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
individuals are summarized on pp. 37-43.




176

STATISTICS OF INCOME

TABLE 10.—Individual returns, by States and Territories, for the years 1916 to
1926 1—Number of returns, net income, and tax—Continued
RHODE ISLAND
Net income
Year

1916
1917
1918..
1919
1920
1921
1922
1923
1924
1925
1926

_ .
„_

..
_

.

Number of
returns

3,745
23,927
32,921
39,936
53,128
48,057
50,076
66,965
48, 792
29,123
26, 362

Total

Tax

Average

$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
155,050, 974
5, 882.00

Total
$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
5, 545, 787

Average
$511.00
368.00
410.00
281.00
220.00
192.00
187.00
99.00
138.00
200.00
210. 00

SOUTH CAROLINA
1916.
1917.
1918.
1919.
1920.
1921.
1922
1923
1924
1925
1926

1,204
22, 321
20,239
37, 296
33, 044
25,160
26, 830
28,225
28, 090
15, 727
13,809

$8,208.00
3,177. 00
3, 649. 00
3, 826. 00
3, 306. 00
2, 713.00
2, 712. 00
3,083. 00
2,834. 00
3, 666. 00
3,842.00

$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
420,164

$64.00
81.00
135. 00
139.00
98.00
50.00
47.00
55.00
26.00
27.00
30.00

$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
3,073. 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
208, 893

$50.00
30.00
91.00
81.00
64.00
24.00
26.00
16.00
12.00
11.00
17.00

$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
4,950. 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
3, 651,457

$94.00
89.00
178.00
179. 00
116. 00
65.00
77.00
62.00
51.00
90.00
103.00

$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 I
3,209. 00
536,897,427 I
2, 682. 00
545,901, 576
2, 921. 00
613,494, 900
3, 057. 00
638,109, 285
3, 311. 00
496, 820, 449
4, 539. 00
547, 562, 501
4, 914. 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
12, 681, 529

$251. 00
141.00
188. 00
183. 00
113.00
63.00
76.00
53.00
53.00
89.00
114.00

$9,882,947
70, 917, 349
73,855, 345
142, 688, 832
109, 246, 657
68,255,825
72, 755, 770
87,031,355
79, 613, 886
57, 661, 544
53,060, 331

SOUTH DAKOTA
1916
1917.
1918
1919
1920
1921
1922
1923
1924
1925
1926

971
39,654
45,505
38, 614
34, 670
21, 681
21,465
21, 928
26, 506
17,086
12,414

$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
38,153, 263

TENNESSEE
1916.
1917.
1918.
1919.
1920.
1921.
1922
1923.
1924.
1925
1926

4,414
31,451
38, 232
50, 789
65,054
60,949
63, 555
69,081
66, 981
34, 689
35,495

$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
175, 714,293
TEXAS

1916
1917.
1918
1919
1920
1921
1922
1923
1924
1925
1926

10, 514
95,416
114, 500
176, 547
224, 617
200,188
186, 865
200, 683
192, 735
109, 448
111,438

1
Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
individuals are summarized on pp. 37-43.




177

STATISTICS OF INCOME

TABLE 10.—Individual returns, by States and Territories, for the years 1916 to
1926 l—Number of returns, net income, and tax—Continued
UTAH
Net income
Year

1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926

Number of
returns

1,259
14, 636
18,517
21,164
30,510
26,128
27, 325
30,242
28, 685
16,101
13, 568

Total
$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
53, 832,169

Tax

Average

Total

Average

$167, 688
1, 364, 652
1,347, 780
1, 270, 543
1,506, 781
842,904
955,929
725,908
599,194
660,497
628,773

$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
3,968.00

$133.00
93.00
73.00
60.00
49.00
32.00
35.00
24.00
21.00
41.00
46.00

$365,004
1,459,253
1, 821, 823
2, 074, 804
2, 259,129
1,155, 767
1,573, 555
1, 332, 822
978, 252
919, 959
821,296

$332.00
201.00
183.00
153.00
118.00
65.00
88.00
61.00
47.00
96.00
95.00

$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
3, 495, 042

$142.00
104.00
150.00
119.00
80.00
55.00
69.00
47.00
46.00
79.00
92.00

VERMONT
1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926

1,100
7,258
9, 965
13, 569
19, 205
17, 746
17,901
21, 752
20, 618
9, 559
8,646

$14, 628, 955 $13,299.00
29, 540, 804 4, 070. 00
34,063, 265
3,418.00
46, 204, 506 3,405. 00
59, 303, 302 3,088.00
47,561,557 ' 2, 680.00
51, 653, 367 2, 886.00
64, 800,009
2, 979.00
63, 630, 620 3,086. 00
45, 857,160
4, 797. 00
42,209,083
4, 882.00

I

VIRGINIA

1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926

4,190
37, 951
51, 207
75,966
92, 576
76, 257
71, 523
77, 451
71, 597
37, 507
37, 797

$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
176, 024, 673 4,657.00

WASHINGTON
1916..
1917..
i918_.
1919..
1920..
1921 2
1922 2
1923 2
1924 2
1925 2
1926 2

5,360
56,322
95, 422
114,322
148, 067
115,593
123, 216
136,057
138,181
78,030
61,950

$49, 697, 247
169, 727, 615
266,096, 746
325,920, 733
375, 979, 893
261,400, 721
300, 523, 342
351,985, 059
393, 961, 927
272, 544, 925
245, 592,050

$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
3,964.00

$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
2, 800, 548

$145.00
78.00
102.00
102.00
61.00
42.00
42.00
29.00
23.00
35.00
45.00

$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
2,304,313

$162.00
117. 00
117.00
118. 00
88.00
61.00
66.00
43.00
37.00
60.00
71.00

WEST VIRGINIA
1916.
1917
1918
1919
1920
1921.
1922
1923
1924.
1925.
1926

2, 575
28, 281
48, 876
45,168
96, 326
75, 277
69, 501
89,263
75, 037
35, 810
32, 544

$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
141, 396, 917

$11,717.00
3,750.00
3, 203. 00
3, 276.00
2, 987.00
2, 752. 00
2, 831. 00
2, 917. 00
3, 025. 00
4,043.00
4, 345. 00

1
Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
individuals are summarized on pp. 37-43.
2
Includes Alaska.




178

STATISTICS OF INCOME

TABLE 10.—Individual returns, by States and Territories, for the years 1916 to
1926 l—Number of returns, net income, and tax—Continued
WISCONSIN
Tax

Net income
Year

1916
1917
1918
1919__
1920
1921
1922 .
1923__
1924
1925.
1926

Number of
returns

Average

Total

$87,614, 595 $10,606.00
228,190,253
3,234.00
290,199, 685
3,064.00
337,851, 344
3,194.00
436, 436,810
2,901.00
379, 754, 222
2,558.00
401, 670,058
2, 502.00
547,039,928
2,819.00
496, 659, 728
2, 770.00
418, 618,008
3, 789.00
407,642, 742
4,107.00

8,261
70, 554
94, 704
105,793
150,452
148,457
160, 519
194,050
179, 275
110, 485
99, 251

Total
$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
8,418,047

Average
$152.00
81.00
120.00
103.00
88.00
60.00
57.00
46.00
41.00
62.00
85.00

WYOMING
1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926

$6, 523, 787 $9,694.00
3, 766.00
28,855, 603
3,377.00
26,413,937
2,859.00
52,463,959
63, 244, 529 2,572.00
2,278.00
51,051,629
2,225.00
48,826,743
2,468.00
57,376,054
2,647.00
60, 751,853
3,239.00
33,481, 518
31, 750, 581 3, 556.00

673
7,663
7,821
18, 349
24, 594
22,413
21,943
23, 246
22,947
10, 336
8,930

$67, 510
838,196
1,272,692
1, 444,063
1,161, 320
783, 257
687,062
520, 769
414,087
256,481
263, 319

$100.00
109.00
163.00
79.00
47.00
35.00
31.00
22.00
18.00
25.00
29.00

1
Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
individuals are summarized on pp. 37-43.

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926 1
ALABAMA
County and city

Number
of returns

Autauga:
Pratt ville
Miscellaneous-

39
12

76

Total—

51

46
114

Butler:
Chapman
Georgiana
Greenville—
M iscellaneous. _

12
29
74
4

160

Total
11
114
14

139

Bibb:
Blocton
Miscellaneous.
Total

1

Calhoun:
Anniston
Jacksonville...
Oxford
Piedmont
Miscellaneous.. _

525
29

14
37
8

Total..
Chambers:
Lafayette
Lanette
Miscellaneous

613
==
32
23
38

Total.

_93

29

Cherokee: Miscellaneous.

Does not represent an exact count for each civil division. See p. 10




119

98

Blount:
Oneonta
Miscellaneous.
Total

Number
of returns

Bullock:
Union Springs..
M iscellaneous

Total
Baldwin:
Bay Minette...
MiscellaneousTotal
B arbour:
Clayton
Eufaula
Miscellaneous..
Total..
,

County and city

16

179

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices^ calendar year
1926—Continued
ALABAMA—Continued
Number
of returns

County and city
Chilton:
Clanton
Miscellaneous

Dallas:
Selma
Miscellaneous

17
50

_

31

Total-

Total

Escambia:
Atmore
Brewton
Flomaton
Miscellaneous

26
20

Coffee:
Elba
Enterprise-

34
75
14

_

123
74
76
20
9

--

Total

2
192
140
16

Total .

179

Etowah:
Alabama City
Altoona
___
Attalla
Gadsden
Miscellaneous...

47

Total.
Colbert:
Muscle Shoals.
Sheffield.
Tuscumbia
Miscellaneous..

Total-__

_. .
._

39
6
45

Total-.

Total .

Franklin:
Russell ville
Miscellaneous

76

tjoosa:

7

Good Water
Miscellaneous

_

35
8
59
383
3
488

_.

Fayette:
Fayette
Miscellaneous

350

Coneeuh:
Evergreen
Miscellaneous..

__

39
12

4

_

Total.-

51

11

Total

Geneva:
Geneva
_
Hartford
Samson
Miscellaneous

28
16
18
5

97
35
21
3
16

-

16
20

Total...

14
60
24
98

Henry:
Abbeville
Headland
Miscellaneous

Dale:
Ozark
Miscellaneous..

Total

58

=

55

Total. _.

111

Total..

38
17

Hale:
Akron
Greensboro
Miscellaneous..

100
11

_

-.

Total

36

Cullman:
Cullman
Miscellaneous

67

Total
Greene:
Eutaw
Miscellaneous.

172

Crenshaw:
Luverne
Miscellaneous




86

Total

Cleburne: Heflin..

Total _

47
39

_

Total
Elmore:
Tallassee
Wetumpka
Miscellaneous

Clay:
Ashland
Line ville
Miscellaneous..

Total.-

696

De Kalb:
Fort Payne _.
Miscellaneous

Clarke:
Jackson
Thomas ville. _
_
Miscellaneous..

Covington:
Andalusia
Florala
Opp
River Falls
Miscellaneous.

640
56

Total

33

Total
Choetaw: Miscellaneous

Number
of returns

County and city

I
il

17
17
1

-..

35

180

STATISTICS OF INCOME

TABLE 11.—Individual

returns by States and Territories—Number

of returns

distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
ALABAMA—Continued
County and city
Houston:
Dqthan
Miscellaneous.
Total

Number
of returns

Total
Lamar:
Sulligent
Miscellaneous.
Total
Lauderdale:
Florence
Miscellaneous..
Total
Lawrence:
Courtland
Miscellaneous..
Total
Lee:
Auburn.
Opelika
Phoenix
Miscellaneous.
Total

67
12,714
675
3
18
350
48
323
14,131
16
25
350
5
355

38

130
29
1
190

Total
Marengo:
Demopolis
Miscellaneous.
Total




2,700
17
30
145

Total

2,892

Monroe: Miscellaneous
Montgomery:
Montgomery
M iscellaneous

70
2,500
37

Total
Morgan:
Albany
Decatur
Hartselle
Miscellaneous

2,537

Total
Perry:
Marion
Uniontown
M iscellaneous

354

Total
Pickens:
Alice ville
Reform
Miscellaneous

114

151
156
34
13

41
5

Total
Pike:
Brundidge
Troy
Miscellaneous

22
3
34

_

37
175
3
215

55

54

Total
Russell:
Girard....
Miscellaneous

97

Total
St. Clair:
Acmar
Pell City
Miscellaneous.

Macon:
Tuskegee
Miscellaneous.

Madison:
H u n t s ville
Miscellaneous.

100

Mobile:
Mobile
Prichard
Whistler
Miscellaneous

Total
Randolph:
Roanoke
M iscellaneous

Total

Total

39
17
39
5

29

Limestone:
Athens
Miscellaneous.

Lowndes:
Fort Deposit..
MiscellaneousTotal

27

Marshall:
Albertville
Boaz_.
Gunters ville
Miscellaneous
Total

296

Bridgeport
Scottsboro
Miscellaneous.
Total

Number
of returns

Marion: Miscellaneous.
280
16

Jackson:

Jefferson:
Birmingham..
Bessemer.
Blossburg
Brighton
Fairfield
Leeds
Miscellaneous..

County and city

385
33

17
28
45
7
16
37

Total

Shelby:
Calera
Helena
418
Montevallo
Vincent
111 ;
Wilton
57
M iscellaneous
168

49

Total

60

__

12
3
21
6
9
51
102

181

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of rex
Territoriesreturns
distributed by counties, and by cities, townships, and post offices, calendar year
luted
1926—Continued
ALABAMA—Continued
Number
of returns

County and city
Sumter:
Livingston.
York
Miscellaneous

_
._

Total
Talladega:
Sylacauga
Talladega
Miscellaneous

26
40
30
96
95
158
51

Total
Tallapoosa:
Alexander City
Miscellaneous.
Total
Tuscaloosa:
Holt
Kellerman
Tuscaloosa
Miscellaneous.,

Walker—Continued.
Cordova
Dora
Empire
Jasper
Oakman...
Parrish
Quinton
Sipsey
Miscellaneous

304
43
20
63

._

Total
Walker:
Carbon Hill
Coal Valley

20
11
490
44

Number
of returns

County and city

29
29
7
158
18
24
10
3
22
40

_

_._
_

Total
Washington: Miscellaneous

394

_.

34

Wilcox:
Camden
Miscellaneous

36
65

Total

101

Winston:
Miscellaneous

565

Total

53
1

State total

33
1
34
28, 540

ARIZONA
Apache:
l St Johns
Miscellaneous

5
65

W-

Total

70

Cochise:
Bisbee
Douglas
Lowell
Tombstone
Warren . __
Miscellaneous

496
470
120
37
91
146
1 360
265
90
105

_

Total

460

Gila:
Globe
Hayden
Miami
Miscellaneous

402
77
421
158

Total

Glendale...
Phoenix
Tempe..
_
Miscellaneous
Total
._

45
81
128
2,788
85
88
3,215

-.

1,058

Graham:
Safford
Thatcher.
Miscellaneous

71
10
27

Mohave:
Kingman
Oatman
M! iscellaneous

152
42
20

Total

214

Navajc
Holbrook
Winslow
Miscellaneous

64
379
17

Total

Total
Coconino:
Flagstaff
Williams
Miscellaneous

Maricopa:
Chandler

460

Pima:
Ajo
Tucson
Miscellaneous

149
1,238
29

Total

1,416

Total

108

Pinal:
Casa Grande
Florence
.
Ray
Superior
Miscellaneous-

Greenlee:
Clifton
Metcalf
Morenci
Miscellaneous

Total

266

55
8
103
1

Santa Cruz:
Nogales
Miscellaneous

247
19

Total

167

Total

266




26
31
73
104
32

182

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
ARIZONA—Continued
County and city
Yavapai:
Clarkdale
Humboldt
Jerome .
Prescott
Miscellaneous
Total

Number
of returns
128
12
390
386
203

County and city
Yuma
Somerton .
Yuma
Miscellaneous
Total

>_

26
269
35
* \ 330

State total

1,119

Number
of returns

10,509

ARKANSAS
Arkansas:
DeWitt
Gillett
_
Stuttgart
Miscellaneous

79
38
319
71

Total

507

—

Ashley:
Crossett
Hamburg
Miscellaneous

Clay:
Corning
Piggott
Rector
Miscellaneous

46
27
33
22

128

Total
Cleburne:
Heber Springs
Miscellaneous

Baxter: Miscellaneous..
Benton:
Bentonville
Rogers
Siloam Springs
Miscellaneous
Total

146
25
51
104
57
41
253

Boone:
Harrison
Miscellaneous
Total

56

Bradley:
Warren
Miscellaneous

129
19

Total

148

Calhoun:
Thornton
Miscellaneous
Total.-

33

Carroll:
Berry ville
Eureka Springs
Miscellaneous
Total

76

Chicot:
Dermott
Eudora.
Lake Village
Miscellaneous
Total

22

Columbia:
Magnolia
Miscellaneous-__

87
43

Total--

31

Total
Conway:
Morrillton
Miscellaneous
Total.Craighead:
Jonesboro
Monette
Miscellaneous.

130
115
6
121

_.

194
124
53
27

Total

204

480
12
40

Total
Crawford:
Mulberry
Van B u r e n . .
Miscellaneous.. _

532

Total__
Crittenden:
Earl....
Miscellaneous

155

Total..
Cross:
Parkin.
Wynne
Miscellaneous

13
117
25

40
123

163
_

Total
_
Dallas:
Fordyce
Miscellaneous.

Clark:
Arkadelphia
Gurdon...
Miscellaneous




28
3

Cleveland: Miscellaneous

Total

_.

180
81
26

Total
Desha:
Arkansas City
Dumas..
McGeh.ee

Miscellaneous
Total.

123
14

107

_

,

40
40
120
23

223

183

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
ARKANSAS—Continued
Number
of returns

County and city

Number
of returns

County and city
Lafayette:
Lewisville
Stamps
Miscellaneous..

Drew:
Monticello
Wilmar
Miscellaneous..
Total

27
48

Total.

Faulkner:
Conway
Miscellaneous..

125
7

Total.

132

24
67
26

Total

Franklin:
Ozark.
Miscellaneous..
Total

Lawrence:
Hoxie.
Walnut Ridge..
Miscellaneous_.
_ .

__

45

Fulton: Miscellaneous.
754
2

Total

756

Grant: Miscellaneous . .

30

Greene:
Paragould..
Miscellaneous

175
15

Total

190

Hempstead:
Hope
_ _
Miscellaneous. _

189
26

Total
Hot Springs:
Malvern _
Miscellaneous

215
103
2

_

105
4
74
11

Total
Independence:
Batesville
M iscellaneous

120
28

Total

148

Izard: Miscellaneous
Jackson:
Newport
Miscellaneous..
Total.
Jefferson:
Pine Bluff
Miscellaneous..
Total.
Johnson:
Clarksville
Coal Hill
Miscellaneous..
Total




139
17

Total

156

Lincoln: Miscellaneous

Garland:
Hot Springs....
Miscellaneous..

Total
—
Howard:
Dierks
Nashville
Miscellaneous. __

117

. .

Lee:
Marianna
Miscellaneous.

89

4
140
56
196

1,035
69
1,104
88
6
12
106

40

Little River:
Ashdown
..
Foreman
Miscellaneous. _

35
16
11

Total

62

Logan:
Booneville
Paris
Miscellaneous.

.-.

21
73
6

_

Total

100

Lonoke:
England
Lonoke
Miscellaneous
Total

_

76
46
84

.

206

Madison: Miscellaneous
Marion: Miscellaneous

8
4

Miller:
Texarkana
__
M iscellaneous

616
17

Total

633

Mississippi:
Blytheville . .
Luxora
Osceola.. . . . .
Wilson
Miscellaneous...

278
36
116
29
91

Total

550

Monroe:
Brinkley
Clarendon
Miscellaneous

66
53
48

Total

167

Montgomery: Miscellaneous
Nevada:
Prescott
Miscellaneous
Total
Newton: Miscellaneous

.

32

_ .

114
12
126
3

184

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
ARKANSAS—Continued
County and city

Number
of returns

Ouachita:
Camden
Louann
Stephens
Miscellaneous.,

County and city
Scott: Miscellaneous..

Number
of returns
21

Searcy:
Leslie
Miscellaneous

Total.

Total-

Perry: Miscellaneous.

12

Sebastian:
Fort Smith
Greenwood
Hartford
Huntington
Miscellaneous..

1,175
13
12
14
36
1,250

Phillips:
Helena...
West Helena
Miscellaneous

554
47
94

Total .

695

Total .

26

Sevier:
De Queen
Horatio
Miscellaneous..

106
14

Tctal.

143

Pike: Miscellaneous.
Poinsett:
Harrisburg
Lepanto
Marked T r e e . .
Trumann
MiscellaneousTotal.

205

Polk:
Mena
Miscellaneous..
Total .

70

Pope:
Atkins...
Russellville
Miscellaneous..

47
107
10

Total .

164

Prairie:
Des Arc
Miscellaneous..
Total.
Pulaski:
Little Rock
North Little Rock.
Miscellaneous
Total.

96
3,855
313
43
4,216

Randolph:
Pocahontas
Miscellaneous..
Total.
St. Francis:
Forrest C i t y . . .
Miscellaneous..
Total
Saline:
Bauxite
Benton
MiscellaneousTotal .




Sharp: Miscellaneous.
Stone: Miscellaneous..
Union:
Calion..
El Dorado
Griffin
Huttig
Junction City..
Norphlet
Smackover
Strong
Miscellaneous..
Total

13
5
14
1,308
15
29
27
159
280
56
53

1,941

Van Buren: Miscellaneous.
Washington:
Fayetteville
Springdale
Miscellaneous

233
45
32

Total-

310

White:
Beebe
Searcy
Miscellaneous..

23
89
84

Total.

196

Woodruff:
Augusta
Cotton Plant..
Miscellaneous..

48
49
42

159
62

Total.

139-

221

Yell:
Dardanelle
Plain view
Miscellaneous..

27

Total.
74

State total..

22
18
21

61
19,363

185

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
CALIFORNIA
Number
of returns

County and city

Humboldt:

Alameda:
Alameda
Albany
Berkeley
Emeryville
Hayward
Livermore
Niles...
Oakland
Piedmont
San Leandro
M[ iscellaneous

2 250
Arcata
44
Eureka
6,820
Ferndale
Scotia
75
375
Miscellaneous
225
Total
60
16,631 1
1,087 1 Imperial:
Brawley
412
Calexico
368

Total

28 347

Amador:
Jackson.
Miscellaneous

77
85

Total...
Butte:
Chico
Oridley
_
Oroville
Miscellaneous.-

162
600
112
337
177

_

Total

1,226

Calaveras:
San Andreas
Miscellaneous..

30
169

Total

199

Colusa:
Ar buckle..
Colusa
Miscellaneous

55
225
211

Total

491

Contra Costa:
Antioch
Bay Point
Crockett..
El Cerrito
Martinez
Pittsburg
Richmond...
Miscellaneous.
Total

Numbers
of return

County and city

CaliDatria
El Centro
Holtville
Imperial
Miscellaneous

180
100
375
43
487
450
1,200
853

. .

3 688

Del Norte: Miscellaneous
Eldorado:
Placerville
Miscellaneous
Total
Fresno:
Clovis
Coalinga
Fowler
Fresno
Kingsburg
Reedley
Sanger
Selma
Miscellaneous
Total
Glenn:
Orland
Willows
Miscellaneous
Total




132
150
49
199
67
319
52
3 923
100
187
160
169
626
5, 603
68
187
87
342

148
975
112
112
392
1,739

._

345
310
75
540
120
73
75

._

_

1 538

Inyo:
Bishop
Miscellaneous

187
145

Total...
Kern:
Bakersfield
Delano
Fellows
Maricopa
Taft
Miscellaneous

332
'2,015
95
280
230
1,472
645

.
_

_.

4,737

Kings:
Corcoran
Hanford
Lemoore .
Miscellaneous

115
412
94
32

Total

653

Lake:
Lakeport—. _
Miscellaneous..

75
87

_

Total. _
Lassen:
Susanville
Westwood
Miscellaneous

162

._

Total. _
.

..

Total

Total

.

. _ .

Los Angeles:
Alhambra
Arcadia
Artesia
Avalon
Azusa
Baldwin Park
Bell
Bellflower
Belvedere
Beverly Hills _
Burbank _
Claremont.ComDton
Covina_ . . .
Culver City
Downey
El Monte
El Segundo
Gardena
Glendale.
Glendora.

_

244
300
23
567

_

1,624
229
75
155
155
74
255
120
18
1,705
500
275
384
345
345
155
275
155
346
4,955
155

186

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
CALIFORNIA—Continued
County and city
Los Angeles—Continued.
Hawthorne. _
Hermosa
Huntington Park
Inglewood
La Verne__
Lomita
Long Beach
...
Los Angeles City
Lynwood
Manhattan
Maywood—
Moneta
Monrovia
Montebello
Monterey Park
Montrose
Norwalk
Pomona.
Pasadena
Puente
Redondo..
_
San Dimas
San Gabriel
San Fernando
Santa Fe Springs
Santa Monica
Sherman
Sierra Madre
Southgate__
.._
South Pasadena
Torrance
Tujunga
Vernon__
Walnut
Whittier
Willowbrook
Miscellaneous

Number
of returns

120
230
1,125
775
164
120
84, 516
120
75
120
28
585
230
195
75
125
850
8,534
175
385
95
385
350
75
2,370
280
230
155
1,446
345
75
180
125
1,185
34
997

Total.
Madera:
Madera.
Miscellaneous..

128,154

Total.
Marin:
Mill Valley....
San Anselmo.-.
San Rafael
Sausalito
Miscellaneous..

332

Total
Mariposa: Miscellaneous..
Mendocmo:
Fort Bragg
Ukiah
Willits
Miscellaneous
Total...
Merced:
Los Banos
Merced
Miscellaneous

Total.
Modoc: Miscellaneous.
Mono: Miscellaneous _.




225
107

300
262
637
300
587
2, 086
92
206
187
60
181
634
187
487
483
1,157
135
9

County and city
Monterey:
King City
Mont erey
Pacific Grove
Salinas
Miscellaneous
Total

Number
of returns

94
525
244
562
545
1,970

Napa:
Napa
St. Helena
Miscellaneous

525
94
120

Total

739

Nevada:
Grass Valley __
Nevada City
Truckee
Miscellaneous
Total
Orange:
Anaheim
Balboa...
Brea
Buena Park
Fullerton
Garden Grove
Huntington Beach.
Laguna Beach
La Habra
Orange
Placentia..
Santa Ana
Seal Beach..
Tustin...
Miscellaneous
Total
Placer:
Auburn.
Lincoln
Rqseville.
Miscellaneous.
Total
Plumas: Miscellaneous.

187
94
75
90
446
885
75
155
40
665
95
465
95
155
540
190
2,247
27
75
235
5,944
225
131
337
378
1,071
313

Riverside:
Banning
Beaumont
Blythe
Coachella
Corona
Elsinore
Hemet
Indio
Perris.
Riverside
San Jacinto
Miscellaneous

80
40
100
40
200
95
160
75
23
1,435
75
275

Total

2,1

Sacramento:
Folsom City
Sacramento
Miscellaneous

75
5,777
705

Total....

6, 567

187

STATISTICS OP INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
C ALIF O RNI A—Continued
County and city

Number
of returns

San Benito:
Hollister
Miscellaneous..

337
122

Total.

459 |

San Bernardino:
Barstow
Chino
Colton...
_Needles
Ontario
Redlands
Rialto
San Bernardino.
Upland
Victor ville
Miscellaneous. _.

75
80
155
230
465
740
75
990
275
75
620

Total

3, 780

San Diego:
Chula Vista_._.
Coronado
El Cajon
Escondido
La Mesa
National City..
Oceanside
San Diego
Miscellaneous..

Number
of returns

County and city

Santa Clara—Continued.
Mayfield...

45
187
1,312
3,909
262
75
590

Mountain View
Palo Alto
San Jose
Santa Clara
Sunnyvale
Miscellaneous
Total .

6,970

Santa Cruz:
Santa Cruz
Watson ville
Miscellaneous..

675
600
127

Total _

1,402

Shasta:
Anderson
Redding
Miscellaneous..

29
300
170

120 i
310 |
Total.
75 ;
155
Sierra: Miscellaneous.
75 i
Siskiyou:
155
120 i
Dunsmuir
', 110
Weed
230 ' i
Yreka

499
106
281
225

Miscellaneous

534

8,350 i

Total.
San Francisco: San Francisco..

62,825 |

San Joaquin:
Lodi
Manteca
Stockton
Tracy
Miscellaneous

581
94
3, 537
300
388

Total .

4,900 ;

Total.

1,121

Solano:
Benicia
... _
Fairneld
Rio Vista
Vaca ville
. . .
Vallejo
Miscellaneous.

.

Total.

225
862
825
150
385

155
2,447

Total.

Total

978:

San Mateo:
Burlingame
Daly City
Half Moon Bay
Redwood City
San Bruno
San Mateo
South San Francisco.
Miscellaneous

1,162
131
45
506
75
1,012
150
529

Total

3, 610

Santa Barbara:
Lompoc
Santa Barbara.
Santa Maria
Miscellaneous..
Total




Stanislaus:
Modesto
Newman
Oakdale
.
Turlock
Miscellaneous..

225
356

13

975
262
112
300

Total

2,057

S utter:
Yuba City . . .

356
151

Miscellaneous

Total
230
2,525
Tehama:
440 |
Corning^.
385 i
R e d Bluff
Miscellaneous3,580 ••
Total . . . .

Santa Clara:
Gilroy
Los Gatos_.

91073—28

150
31
206
187
975
487
2,036

Sonoma:
Healdsburg....
65 !
Petaluma
40
Santa Rosa .
155 !
Sevastopol
.
23
Miscellaneous.
540 i|

San Luis Obispo:
Arroyo Grande...
Atascadero
Pasa Robles.
Pismo Beach
Sap Luis Obispo.
Miscellaneous

_. __!
!
j
_._.|
|
i

Trinity: Miscellaneous

507

.

.

.

94
225
82
401
39

188

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
CALIFORNIA—Continued
Number
of returns |

County and city
Tulare:
Dinuba
Exeter
Lindsay
Porterville
Tulare.
_..
Visalia
Miscellaneous..

187
187
300
375
375
506
284

Total

2,214

Tuolumne:
Sonora__.
Miscellaneous..

187
243

430

TotalVentura:
Fillmore.

Ventura—Continued.
Santa Paula
Saticoy
Ventura
Miscellaneous

385
40
1,144
310

Total

2,659

Yclo:
Woodland
Miscellaneous-

394
472
866

Yuba:Total
Marysville
Miscellaneous..

230
120
430

Oxnard.

Number
of returns

County and city

637
117

Total
State total.

754
315, 344

COLORADO
Adams:
Brighton
M iscellaneous

92
83

Total
Alamosa:
Alamosa
Miscellaneous

.

175

Total

27
5

Total

32

Baca: Miscellaneous .

20
132
36

. .

_ _

69
24

Custer: Miscellaneous

295

Archuleta:
Pagosa Springs
Miscellaneous

Bent:
Las Animas
Miscellaneous

Crowley:
Ordway

108
135
52

_

33
19
52

Conejos: Miscellaneous
Costilla: Miscellaneous

201

Total

__

Total _

!93

_.

Arapahoe:
Englewood
"Littleton
Miscellaneous

Clear Creek:
Idaho Springs
Miscellaneous

Total..

168

Boulder:
Boulder.-. _
_
Lafayette
Longmont
Louiseville
M iscellaneous

492
30
250
37
36

__
_

Total

.
.

41
26
67
44

Delta:
Delta
Miscellaneous

126
91

Total

217

Denver: Denver
Dolores: Miscellaneous
Douglas* Miscellaneous
Eagle* Miscellaneous
Elbert: Miscellaneous

16, 915
29
62
86
37

El Paso:
Colorado SDrinsrs

Manitou.
Miscellaneous..

Total

845

Total
Fremont:
Canon City
Florence
Rockvale
Miscellaneous

Chaff ee:
Salida
Miscellaneous

286
34
320

2,449

Garfield:

Total

_
_

2,110
57
282

Cheyenne: Miscellaneous




Total

475

GlGiiwood. SDrinsfs

_

30

Miscellaneous..
Total.

297
118
g
52

.

140
105
245

STATISTICS OF INCOME

189

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
COLORADO—Continued
Number
of returns

County and city

M off at:
Craig
Miscellaneous..

Gilrin: Miscellaneous..
Grand: Miscellaneous..
Gunnison:
Crested Butte
Gunnison.
Miscellaneous

60
141
64

Total

265

Hinsdale: Miscellaneous

4

Huerfano:
Walsenburg
Miscellaneous

180
225

Total

405

Jackson: Miscellaneous.

23

Jefferson:
Golden
Miscellaneous

140
255

Total .

295
20

Total.

315

La Plata:
Durango
Miscellaneous..

252
23

Total
Montezuma: Miscellaneous _

120

Montrose:
Montrose
Miscellaneous
Total _

190
50
240

Morgan:
Brush
Ft. Morgan
Miscellaneous..

240
120
53

Total
Otero:
Fowler.
La Junta
Rocky Ford....
Miscellaneous.

413
31
395
160
64

Ouray:
Ouray__.
_.
Miscellaneous..

32
13

Total

38
44
13

TotaL.

Total

48

Phillips:
Haxton
Holyoke
Miscellaneous

95

Pitkin:
Aspen
Miscellaneous..

275

Larimer:
Ft. Collins
Loveland
Miscellaneous..

36
3

Total .

Las Animas:
Aguilar
Delagua
Trinidad
Miscellaneous..

Prowers:
Holly
Lainar
Miscellaneous,.
920

Total
Lincoln:

39
55

_

Total

94

Total
Pueblo:
Pueblo
Miscellaneous..
Total

20
276
54
350
2,090
34
2,124

Rio Blanco: Miscellaneous.

Logan:
Sterling
Miscellaneous

_

Total
Mesa:
Fruita
Grand Junction
Miscellaneous

53
14

Park: Miscellaneous.

Total

Liixion

Number
of returns

TotaL-

Kiowa: Miscellaneous
Kit Carson: Miscellaneous..
Lake:
Leadville
Miscellaneous

Miscellaneous

County and city

290
65
355

_

Total
Mineral' Miscellaneous




31
460
144
635
13

Rio Grande:
Del Norte
Monte Vista...
Miscellaneous..

288
75
2

TotaL

365

Routt:
Steamboat Springs.
Miscellaneous
Total..

51
110

190

STATISTICS OF INCOME

TABLE 11.—Individual

returns by States and Territories—Number

of returns

distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
COLORADO—Continued
Number
of returns

County and city
Saguache: Miscellaneous
San Juan:
SilvertonMiscellaneous.

_
_

280

_.

137
28

Total-

165

San Miguel:
Telluride
Miscellaneous

76
64

TotalSedgwick:
Julesburg
Miscellaneous,._
Total _
Summit: Miscellaneous..

140
66
11
77
37

Washington:
Akron
._ _
Miscellaneous
TotalWeld:
Eaton
Fort Lupton
Greeley
Windsor
Miscellaneous.
Total
Yuma:
Wray
Yuma . . .
Miscellaneous
Total
State total

Teller:
Cripple Creek
Victor
Miscellaneous

44
17
61

_.

200
96
640
492

__ _

1,495
68
55
52
175

65
84
6

Total

Number
of returns

County and city

155

35,110

CONNECTICUT

Fairfield:
Bethel
Bridgeport
Danbury
Darien
Fairfield
Greenwich
Monroe
New Canaan...
Newtown
Norwalk
Redding
Ridgefield
Shelton
Stamford
Stratford
Trumbull
Westport
Wilton
Miscellaneous..
Total
Hartford:
Avon
Berlin
Bloomfield
Bristol
Burlington
Canton
East Granby
East Hartford-..
East Windsor...
Enfield
Farmington
Glastonbury
Granby
Hartford
Manchester
New Britain
Newington
Plain ville
Rocky Hill
Simsbury
Southington
South Windsor..
Suffield




134
8,064
1,379
329
480
2,171
28
296
101
1, 569
33
185
389
2,808
522
27
489
89
319
19,412
31
160
70
1,260
4
66
18
624
151
467
463
210
36
14, 292
939

2,510
3
298
52
200
302
63
139

Hartford—Continued.
West Hartford
Wrethersfield
Windsor
Windsor Locks
Miscellaneous
Total
Litchfied:
Kent
Litchfleld
New Hartford
New Milford
Norfolk
North Canaan
Plymouth
Salisbury
Sharon
Thomaston
Torrington
Washington
Waterto wn
Winchester Center
Wlnsted
Wroodbury
Miscellaneous
Total
Middlesex:
Chester
Clinton
Cromwell
East Haddam
East Hampton
Essex
Haddam
Middlefield
Middletown
Old Say brook
Portland
Say brook
M iscellaneous
Total

2,018
425
339
162
152
25, 454
34
170
54
266
101
122
136
147
48
157
871
80
382
24
411
69
383
3,455
71
79
63
57
110
122
35
32
i,oie
5C
164
110
253
2,162

191

STATISTICS OP INCOME

TABLE ll.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
CONNECTICUT—Continued

County and city

New Haven:
Ansonia
Beacon Falls
Branford
Cheshire
Derby
East Haven
Guilford
Harnden
Madison
Meriden
Middlebury
Milford
Naugatuck
New Haven
North Branford.
North Haven
Orange
Seymour
Southbury
Wallingford
Water bury
West Haven
Woodbridge
Miscellaneous. _ _
TotalNew London:
Colchester
East Lyme
_.
Griswold
Groton
Jewett City
Lebanon
__
Ledyard
Montville
New London
North Stonington.
Norwich

Number
of returns

35
387
125
528
198
118
241
69
1,944
49
455
472
11, 549
23
95
247
291
29
4, 601
940
27
214
24, 151
27
50
3
206
131
3
11
56
1,408
9
1,468

County and city

New London—Continued
Sprague
Stonington
Waterford
Miscellaneous
Total

Number
of returns

62
380
88
114
4,016

Tolland:
Coventry
Ellington
Mansfield
Rockville
Somers
Stafford
Tolland
Vernon
Willington
Miscellaneous

25
19
27
304
47
204
13
19
32
234

Total
Windham:
Brooklyn
Danielson
Killingly__
Plainfield
Pomfret
Putnam
Sterling
Thompson
Willimantic
Windham
Woodstock
Miscellaneous

924
17
234
54
190
50
266
23
74
487
26
21
433

Total

1,875

State total

81,449

DELAWARE
Kent:
Camden
Clayton...
_.
Dover
Felton
Frederica
Harrington
Smyrna
Wyoming
Miscellaneous

N e w Castle—Continued,
Townsend
Wilmington
Yorklyn
Miscellaneous

Total
New Castle:
Claymont
Delaware City._
Edgemoor
_..
Elmhurst
Elsmere
Hillcrest
Hollyoak
Marsh allton
Middletown
Newark
New Castle
Newport
Richardson Park

_.

Total
Sussex:
Bridgeville
Delmar
Georgetown
Greenwood
Laurel
Lewes
Milford
Millsboro
Milton
Rehoboth
Seaford
Selbyville
Miscellaneous

12
6, 550
16
270
7,817
27
95
48
18
83
185
172
31
24
27
82
19
38

Total
State total

9,301

DISTRICT OF COLUMBIA
City
Washington.




Number
of returns
40,024

192

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
FLORIDA
Number
of returns

County and city
Alachua:
Gainesville
High Springs
Miscellaneous

Number
of returns

County and city

Total...

De Soto:
Arcadia
Miscellaneous

195
20

Total

317
44
118

215

479

Baker: Miscellaneous

'

Bay:
Millville
Panama City
Miscellaneous

22
5
97
24
1 Ot\

11

Dixie: Miscellaneous
Duval:
Jacksonville
South Jacksonville
Miscellaneous
_
Total

.._
._

7,443
245
155
7,843

47
18

Total

1,091
57

Total

Bradford:
Starke
Miscellaneous

Escambia:
Pensacola
Miscellaneous

1, 148

65

Brevard:
Cocoa
. _
Melbourne
Titusville
Miscellaneous.._

30

....
_

Total

186
197
124
195
702

Broward:
Dania
Fort Lauderdale
Hollvwood
Pompano
Miscellaneous
Total

64
585
261
60
43

Franklin:
Apalachicola
Carrabelle
Miscellaneous

--

Total
Gadsden:
Quincy .
Miscellaneous

43
5
1

--

_

49

._

118
45

Total

__ —

Gilchrist' Miscellaneous

163
16

1,013
16

Glades: Miscellaneous__

--

7
11

Charlotte:
Punta Gorda
Miscellaneous

99
15

Total

114

Citrus:
Inverness
Miscellaneous

43
48

Total
Clay:
Green Cove Springs
M iscellaneous
Total
Collier: Miscellaneous
Columbia:
Lake Citv
Miscellaneous
Total
Dade:
Buena Vista
Coconut Grove
Coral Gables
Hialeah
Homestead
Lemon City
Little River
Miami
Miami Beach
Miscellaneous
Total




91

_

Hamilton:

39
14

Mi iscellaneous
Total

53

Hardee:
Wauchula-..
] T i soellaneous
V
Total

71
24

102
31

—

133

Hendry: Miscellaneous

95

--

Hernando:

35

27

.-

Total
139
15
154

123

Highlands:
Sebring
_
Miscellaneous
Total

31
240 |
702
Hillsborough:
120
149
Plant City .
Port Tampa City
35
Tampa
106
West Tampa.
9,950
649
Ybor City
Miscellaneous
695
12, 677

120
3

--

Miscellaneous

Total

130
155
15

_.

300
213
35
6,390
39
57
126

. . .
.-

6,860

193

STATISTICS Or INCOME

11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued

TABLE

FLORIDA-Continued
Number
of returns

County and city
Holmes:
Bonifay
Miscellaneous

22
9

Total-

31

Indian River:

Nassau:
Fernandina
Miscellaneous

94
29

Total

123

Okaloosa: Miscellaneous.

Total

172

Jackson:
M^arianna
Miscellaneous..-

35

Okeechobee:
Okeechobee
Miscellaneous

87
3

Total

123
49

Miscellaneous

90

79
27

Orange:
Orlando
106
Winter Garden
'
Winter Park
Miscellaneous

TotalJefferson:
Monticello
Miscellaneous

34
5

Total
Lake:
Eustis.
Leesburg
Mount Dora,
A^iscellaneous

Number
of returns

County and city

39

_._

163
205
90
277

Total

735

Lafayette: Miscellaneous. _
Lee:
Fort Myers
Miscellaneous

2

.,.-

Total

564
44
608

Leon:
Tallahassee
Miscellaneous..

299
6

Total--

305

Levy: Miscellaneous
Liberty: Miscellaneous
Madison:
Madison
Miscellaneous-_.

79
10

_
_

Total
Manatee:
Bradenton
Manatee
Palmetto..
Miscellaneous. __
Total _
Marion*
Dunnellon
Ocala
Miscellaneous
Total
Martin:
Stuart.-Miscellaneous
Total -_
Monroe:
Key West.._
Miscellaneous
Total-.




59
13
72

.

467
62
93
60
682

_

48
407
91
546
132
60
192
297
16
313

1 928
92
242
162

Total
Osceola:
Kissimmee.
St. Cloud..
Miscellaneous .

2,424

.

122
41
14

.

Total

177

Palm Beach:
Delray
Lake Worth.
Palm Beach
West Palm Beach
Miscellaneous. _

154
270
362
2,247
182

Total-Pasco:
Dade City
MiscellaneousTotal___
Pinellas:
C lear water
Dunedin
St. Petersburg
Tarpon Springs
Miscellaneous
Total
Polk:
A uburndale
Bartow
Fort Meade
Haines City
Lakeland
Lake Wales
M^ilberrv
Winter Haven
Miscellaneous
Total
Putnam:
Crescent City..

3,215

_

_

82
120
202
595
116
4,068
172
184
5,135
51
260
46
134
1 018
252
48
442
259
2,510

Palatka

51
310
80

Total

441

Miscellaneous. __
St. Johns:
St. Augustine.,
Miscellaneous
Total

823
194
1,017

194

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
FLORIDA—Continued
Number
of returns

County and city
St. Lucie:
Fort Pierce
Miscellaneous

394
16

Total

410

.

Santa Rosa:
Milton
Miscellaneous
Total

Number
of returns-

County and city

Taylor:
Perry
Miscellaneous.. _

76
25

ior<

Total

20^

Union: Miscellaneous
54
22
76

Sarasota:
Sarasota
Miscellaneous

671
100

Volusia:
Daytona
Deland
New Smyrna
Ormond ._
Miscellaneous

_

1,018
475
195
59
145

_

1,892

Total

Total
Seminole:
Sanford
Miscellaneous
Total

. .

. .

771
11.

Wakulla: Miscellaneous..
581
85

Walton:
De Funiak Springs
Miscellaneous

_

61
28

_

89

666
Total

Sumter: Miscellaneous..
Suwanee:
Live Oak
Miscellaneous

90
Washington:
Chipley
80
20

Total

100

40
4
44

Miscellaneous
Total
State total

56,109

GEORGIA
Appling:
Baxley
Miscellaneous

_

33
19

_

Total .
Atkinson:
Willacoochee
Miscellaneous
Total
Bacon:
Alma

Miscellaneous
Total
Baker: Miscellaneous

_.

Total

11
7

Bibb:
Macon
Miscellaneous

_

2,223
14.

Total

„_

2,237,

18

Bleckley: Cochran
9
2
11
2

Total

90

Barrow:
Winder
Miscellaneous

20
3
23

Bartow:
Cartersville
Miscellaneous

109
18

Total

127




«

Brantley: Miscellaneous
Brooks:
Quitman
Miscellaneous

75
10

116

85

Bryan: Miscellaneous
Bulloch:
Statesboro
Miscellaneous
_
Total
Burke:
Waynesboro
Miscellaneous
Total...
Butts:
Jackson.
_
Miscellaneous
Total

25

. 2a

Total
88
2

Ben Hill: Fitzgerald

m

52

Baldwin:
Milledgeville
Miscellaneous

Total .

Berrien:
Nashville
Miscellaneous

30

_

100
17
117

_

78
22
100
26
3
29

STATISTICS OF INCOME

195

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
GEORGIA—Continued
Number
of returns

County and city
Calhoun: Miscellaneous..
Camderi: Miscellaneous..

Moultrie
MiscellaneousTotal

141
21
162

Columbia: Miscellaneous.

Candler: Miscellaneous.
Carroll:
Bowden..
Carrollton...
Villa Rica
Miscellaneous.

14

Cook:
Adel
Miscellaneous
Total _

Total

10
3

Coweta:
Grantville
Newnan
Miscellaneous-

Total _
Catoosa: Miscellaneous..
Charlton: Miscellaneous.

Total

16
282
10
308

25

Crawford: Miscellaneous..

Chatham:
Savannah
Miscellaneous

3,929
25

Total .

3,954

Chattahooehee:
Fort Benning..
Miscellaneous..
Total .

55

'Chattooga:
Summer ville...
Trion
Miscellaneous..

Crisp:
Cordele
Miscellaneous
Total .
Dade: Miscellaneous
Dawson: Miscellanoeus.
Decatur:
Bainbridge
Miscellaneous
Total _

Total _

26

'Cherokee:
Canton._
Miscellaneous..

Total.

59

•Clarke:
Athens
Miscellaneous..

487
493

Total

De Kalb:
Decatur
Lithonia
Stone Mountain _
Miscellaneous

'Clayton:
Jonesboro
Miscellaneous..
Total-

33

Clinch: Miscellaneous.-

2
141
3

150
23
173
600
28
18
92

Total _
Dodge:
Eastman
Miscellaneous..

39
5

Total-.
Dooly:
Unadilla
Vienna
Miscellaneous..

'Clay: Fort Gaines.

Cobb:
Acworth
,
Marietta _
Roswell
Miscellaneous

Number
of returns

Colquitt:

Campbell:
Fairburn
Miscellaneous

l

County and city

10
19

Total.

.

Total
Coffee:
Douglas
Miscellaneous. _
Total




41

- - .

Dougherty:
Albany
Miscellaneous..

552
13

Total.

565

9
225
7
63

Douglas:
Dquglasville.-.
Miscellaneous..

16
3

Total .

19

304
85
15
100

Early:
Blakely.
Miscellaneous. _
Total

34
3
37

196

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
GEORGIA—Continued
Number
of returns

County and city
Echols" Miscellaneous
Effingham: Miscellaneous

5
44

Elbert:
Elberton
Miscellaneous

81
6

Number
of returns

County and city
Gwinnett:
Buford

40

16
42

Miscellaneous
_

TotaL _.

-.

87

Total

98

Habersham:
Cornelia
Miscellaneous
Total

38

Emanuel:
Swainsboro
M iscellaneous

36
29

Total

65

Evans:
Cl&xton
Miscellaneous

36
7

Hall:
Gainesville
Miscellaneous
Total

43

Hancock:

_

_

Total
Fannin* Miscellaneous

20
9

Floyd:
Lindale
Rome
Miscellaneous
Total

- _.
.._

501

Forsyth: Miscellaneous
Franklin:
Canon
Lavonia
Royston
Miscellaneous
Total

_.

3
2
9
9
1

.

21

Fulton:
Atlanta
Chattahooche.
College Park
East Point
Hapeville
Miscellaneous
Total

25
459
17

_.
_._
._
_

Gilmer: Miscellaneous
Glascock' Miscellaneous

15,892
8
149
38
65
41
16,193
5
6

Glynn:
Brunswick
M iscellaneous

300
16

Total

316

Gordon:
Calhoun
Miscellaneous

27
5

Total

32
33
9

Total

42

Greene:
Greensboro - . _
Union Point
Miscellaneous
Total




_

188
21

_

209

Miscellaneous
Total.

8

_

32

Haralson:
Tallapoosa
Miscellaneous

13
11

Total

24

Harris: Miscellaneous
Hart: Hartwell
Heard: Miscellaneous
Henry:
McDonough
Miscellaneous
Total

20

16
1
__
_

Jackson:
Commerce
Jefferson
Miscellaneous
Total

_

42
10

_

29
5
2

_

36

_

Jasper:
Monticello
Miscellaneous
Total
Jefferson:
Louisville
Wadley
Wrens
Miscellaneous

12
15
27

Houston: Miscellaneous
Irwin: Ocilla__

Total

Grady:
Cairo
Miscellaneous

19

30
20

_.

50
24

13
10
9
56

Jeff Davis* Hazelhurst

26

Jenkins:
Millen
Miscellaneous

52
13

Total

65

20
8
3

Johnson:
Wrightsville
Miscellaneous

17
1

31

Total

18

STATISTICS OF INCOME

197

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
GEORGIA—Continued
Number
of returns

County and city
Jones: Miscellaneous.

_

18

Lamar:
Barnesville . ___
Miscellaneous
Total

75
9
84

-..

Lanier: Miscellaneous __ _
Laurens:
Dublin
Miscellaneous

10

Total
Lee: Miscellaneous
Liberty: Miscellaneous
Lincoln: Miscellaneous
Long: Miscellaneous

125
11

--.

136
29
18
13

__

Total

200
20
220

Lumpkin: Miscellaneous
McDuffie: Thomson
Mclntosh: Miscellaneous

4
28
32
27
75
5

Total

107
17

Marion:
Buena Vista
Miscellaneous

13
3

_

75
11
5

Total

91

Oconee: Miscellaneous
Oglethorpe: Miscellaneous
Paulding: Dallas

4
13
13

Peach:
Fort Valley
Miscellaneous

100
12
112

Pickens: M i s c e l l a n e o u s . . .

41

Pierce:
Blackshear

35

Miscellaneous
44

Pike: Miscellaneous
Polk:
Aragon
Cedartown
Rockmart
Miscellaneous
Total

113
45
3
167

Pulaski:
Hawkins ville
Miscellaneous

36
4

Total

40
29
1

Total
Quitman: Miscellaneous..
R a b u n : Miscellaneous

50
14
4

Total

Total
Monroe:
Forsyth
Miscellaneous..

4
23

Randolph:
Cuthbert
Shellman
Miscellaneous

Mitchell:
Camilla_ _
•
Pelham
Miscellaneous

68

Richmond:
Augusta
Miscellaneous

1,804
10

Total

75

Montgomery: Miscellaneous.




1,358

Putnam:
Eatonton
Miscellaneous

Miller: Miscellaneous..
Milton: Miscellaneous.

Murray: Miscellaneous.

Total
Newton:
Covington
Porterdale
Miscellaneous

16

Total

Morgan:
Madison
Miscellaneous
Total

1,350

36

Madison: Miscellaneous

Total

Muscogee:
C olumbus
Miscellaneous

Total

Macon:
Marshallville
Montezuma
Miscellaneous

Total.
Meriwether:
Manchester
Miscellaneous-.

Number
of returns

Total

_

Lowndes:
Valdosta.
Miscellaneous

County and city

1,814

Rockdale:
Conyers
Miscellaneous
29

Total
Schley: Miscellaneous

14
5
19
15

198

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
GEORGIA—Continued
I Number
of returns

County and city
Screven:
Sylvania
Miscellaneous..
Total

j Number
of returns

County and city
Towns: Miscellaneous.

39

Spalding:
Griffin
Miscellaneous
Total.

274

14
253
112
2

Total

381

41

Total

Turner:
Ashburn
Miscellaneous

Stewart:
Richland
Miscellaneous..

20
5

c

Total

25

Twiggs: Miscellaneous.Upson:
Thomaston _ _
Miscellaneous

Total.
Sumter:
Americus
Miscellaneous..

212
22

Total

Total

11

Troup:
Hcgansville
Lagrange
West Point
Miscellaneous

264
10

Stephens:
Toccoa
Miscellaneous..

Talbotton .
Miscellaneous

2

Total.

._..

Seminole: Donalsonville.

Treutlen:
Scperton
Miscellaneous

234

__

22
7
29

Taliaferro: Miscellaneous

10

Tattnall:
Glennville.
Miscellaneous

14
17

_

18

_ _ ..

74
8

Total

82

Walker:
La Fayette
Rossville
Miscellaneous

_

35
20
21

Total

76

Walton:
Monroe
Social Circle
Miscellaneous.

60
9
3

Total

Taylor: Miscellaneous..
Telfair:
McRae.
Miscellaneous
Total..

72

Ware:
Waycross..
Miscellaneous
Warren:
Warrenton
Miscellaneous

Total.

84

Thomas:
Boston.._
Meigs
Thomasville...
Miscellaneous..

20
8
302
6

37

Washington:
Sandersville
Tennille __
.
Miscellaneous..
Total...

.

. . .__

_

Wayne:
Jesup
Miscellaneous
Total
Webster: Miscellaneous
Wheeler: Miscellaneous
White: Miscellaneous

Total
Toombs:
Vidalia..




24
13

63
22
15
100

__

42
23

336

Tift:
Tifton
Miscellaneous..

Total

382

Total..

Total..

Miscellaneous-

359
23

Total

Terrell:
Dawson
Miscellaneous..

Total

_

Whitfield:
Dalton
Miscellaneous
67

Total. __

65
1
5
10
175
10
185

STATISTICS OF INCOME

199

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
GEORGIA—Continued
County and city
Wileox:
Abbeville
Rochelle
Miscellaneous..

Number
of returns

! Wilkinson:
9 '
Gordon
2
Miscellaneous.
Total _
Worth:
Sylvester
Miscellaneous..

Total
Wilkes:
Washington-. _.
Miscellaneous..
Total

County and city

Total
State total_

62

J Number
I of returns

20
14
34

32
8
40
36, 744

HAWAII
Hawaii:
Hilo
Miscellaneous..

ii Kauai: Miscellaneous..
334
527

Total
Honolulu:
Honolulu
Miscellaneous..
Total

Maui:
Waiiuku
Miscellaneous

385

180
494

Total

5, 949
1,277

State total_

9,146

7, 226

IDAHO
Ada:
Boise
Meridian
Miscellaneous..
Total
Adams: Miscellaneous.
Bannock:
Pocatello
Miscellaneous
Total
Bear Lake:
Montpelier.
Paris..
Miscellaneous..
Benewah:
St. Maries
Miscellaneous..
Total
Bingham:
Blackfoot
Fort Hall
Shelley
Miscellaneous..
Total
Blaine:
Hailey
Miscellaneous.
Total
Boise: Miscellaneous..




1,338
25
196

Bonner:
Sandpoint
Miscellaneous..
Total

192
803
995

1, 559
24
1, 052
271
1, 323

Bonneville:
Idaho Falls
Miscellaneous..

551
12

Total.

563

Boundary:
Bonners F e r r y .
Miscellaneous. .
Total.
B u t t e : Miscellaneous..
Camas: Miscellaneous.

146
41
187
184
2
41
57
284

Canyon:
Caldwell
Nampa
Miscellaneous..
Total
Caribou: Miscellaneous.

31
100
26
29
146
212
166
524
56

Cassia:
Burley
Oakley
Miscellaneous..

164
14
18

Total.

196

Clark: Miscellaneous

Clearwater: Miscellaneous.
Custer: Miscellaneous

27
108
51

200

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
IDAHO—Continued
Number
of returns

County and city

Lewis: Miscellaneous

Elmore:

59
64
10

Mountain Home
Miscellaneous
Total

133

Franklin:
Preston
Miscellaneous

20
2

Total

22

Fremont:
Ashton.
St Anthony
Miscellaneous

39
75
21

_

Total

135

Gem:

77
4

Miscellaneous
Total

81

Gooding:
Gooding
.Miscellaneous..

_

53
42
95

Total
Idaho:
Grangeville

80
110
190

Total
Jefferson:
Rigby...
Miscellaneous.

48
21
69

Total
Jerome:
Jerome
Miscellaneous

Number
of returns

County and city

.

Total

72
25
97

Total

45
10

_

Madison:
Rexburg
Miscellaneous

_._

55
90
12

Total

102

Minidoka:
Rupert
Miscellaneous

74
17

Total

91

Nez Perce:
Lewiston..
Miscellaneous.
Total
Oneida: Malad City..
Owyhee: Miscellaneous

521
12

_

-.

533

_

41
34

Payette:
Payette
]\Tiscellan6oiis

80
24

Total

104

Power:
American Falls..

39
11

Total..

50

Shoshone:
Kellogg -.
Miullan
Wallace
Miscellaneous

315
240
390
415
1,360

Total
Teton * Miscellaneous

312
281

Total

593

Latah:
Moscow
Pntlatnh
Miscellaneous

240
75
156

Total

471

Lemhi:
Salmon
Miscellaneous

54
33

Total

Total

87

State total.

Twin Falls:
Buhl
Filer
Twin Falls._ _
Miscellaneous
Total
Valley: Miscellaneous
Washington:
W'eiser
Miscellaneous

23

__

109
52
450
90
701
63
OO CO

Kootenai:
Coeur d'Alene
Miscellaneous




108

Lincoln:
Shoshone
Miscellaneous

154
11,617

STATISTICS OF INCOME

201

TABJJE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
ILLINOIS
County and city
Adams:
Clayton
Quincy

Miscellaneous..
Total _

Number
of returns

County and city

Number
of returns

Clark:
Casey
Marshall
Martinsville__.
Miscellaneous..

56
51
11
10

Total.

15
1,415
103

128

Clay:
Flora
Miscellaneous-

56
17

1,533

Alexander:
Cairo-.
_.
Miscellaneous..

506
38

Total..

544
Total_

Bond:
Greenville
Miscellaneous..
Total .
Boone:
Belvedere
Miscellaneous..
Total

198
36
234

Brown:
Mount Sterling.
Miscellaneous. _
Total _

63

Bureau:
Cherry
Depue
Ladd
Princeton
Spring Valley.
Miscellaneous .

23
41
18
230
120
241

Total
Calhoun: Miscellaneous _
Carroll:
Lanark
Mount Carroll.
Savanna
Miscellaneous. _

673
47
41
74
190
58

TotaL

363

Cass:
Ashland
Beardstown
Virginia
Miscellaneous..

51
263
84
45

TotalChampaign:
Champaign
Rantoul
Urbana
Miscellaneous _

1,117
107
278
253

Total
Christian:
Assumption....
Kincaid
Morrisonville..
Pana
Stonington
Taylorville

1,755
40
28
30
151
36
365

MiscellaneousTotal




719

Clinton:
Beckemeyer__.
Breese
Carlyle
New Baden
Trenton
Miscellaneous .

22
45
50
20
27

Total.
Coles:
Charleston
Mattoon
Oakland
Miscellaneous..

156
517
17
22

Total .
Cook:
Arlington Heights..
Barrington
Bellewood
Berwyn...
Blue Island
Brookfield
Calumet City
Chicago
_.
Chicago Heights...
Cicero
Des Plaines
Dalton
Elmwood Park
Evanston
Forest Park
Glencoe.
Harvey..
Homewood.
Kenil worth
La Grange
Lansing
Lemont
Lyons
May wood
Melrose Park.
Morton Grove
Niles
Oak Park
Palatine
Park Ridge
Phoenix
Riverdale
River Forest
Riverside
South Holland
Summit
Western Springs...
Wilmette.
Winnetka.
Miscellaneous

Total.

195
229
61
2,178
825
203
222
237,452
1,034
3,532
622
138
54
9,205
783
860
694
223
460
1,852
123
180
136
1,681
330
182
24
10, 221
159
941
3
95
1,258
863
111
81
298
2,149
1,692
2,297
283,646

202

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
ILLINOIS—Continued
Number
of returns

County and city
Crawford:
Oblong
Palestine
Robinson
Miscellaneous..

60
33
215

Total-

337

Miscellaneous..
Total
De Kalb:
De Kalb
Genoa..
Sandwich
Sycamore
Miscellaneous..

Total.

Total

5,023

Edgar:
Chrisman
Paris
Miscellaneous..
Total.

485

Edwards:
Albion..
Miscellaneous..
Total




30
242
14
44
39
1
11

3
6
.
15
5

34
..

. . .

25
89
34
148

TotalGreene:
Carrollton
Greenfield
Roodhouse
White Hall
Miscellaneous..

108
17
79
61
37

Total _

578
912
720
839
283

Total

Total

187
8
106
3
57
36
17
350
107
55

926

Gallatin:
Equality
Ridgway
Shawneetown..
Miscellaneous..

Du Page:
Downers Grove.
Elmhurst
Glen Ellyn
Hinsdale
_.
Lombard
Naperville.
West Chicago...
Wheaton
Miscellaneous...

Vandalia
Miscellaneous

332

Total--

Douglas:
Arcola
Newman
Tuscola
Villa Grove
Miscellaneous..

St. Elmo

Total.
Franklin:
Benton
Buckner
Christopher
Frankfort Heights.
Orient
Royalton
Sesser
West Frankfort
Zeigler
Miscellaneous
Total-

De Witt:
Clinton
Farmer City...
Miscellaneous..

Total

101
115
116

Fulton:
Astoria.
Canton
Cuba
Farmington
Lewistown
St. David
Vermont.
Miscellaneous..

Total.

Fayette:

Ford:
Gibson City
Paxton
Miscellaneous..

Number
of returns

29

Cumberland:
Greenup..

Effingham:
Altamont
Effingham
Miscellaneous

County and city

302

Grundy:
Coal City
Morris
South Wilmington .
Miscellaneous

29

42
239
3
87

Total _
Hamilton:
McLeansboro..
Miscellaneous..

371

Total
Hancock:
Augusta..
Carthage
Dallas City....
Hamilton
La Harpe
Warsaw..
Miscellaneous..

28

23
5

17
134
25
48
30
42
80

Total.Hardin:
Elizabethtown.
Rosiclair
Miscellaneous..

376

5
82
30
117

Total.

32

21
5

203

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
ILLINOIS—Continued
County and city
Henderson: Miscellaneous.
Henry:
Cambridge
Galva
Geneseo
Kewanee
Miscellaneous
Total _

I Number
of returns
70
70
153
165
548
146

Countv and city

Kankakee—Continued.
Manteno
Momence
St. Anne
Miscellaneous
Total, _
Kendall:
Piano
Miscellaneous

52
89
141
81
1 204
,
34
113
1 432
,

Lake:
Highland Park
High wood
Lake Forest
Liberty ville
North Chicago
Waukegan
Zion
Miscellaneous

Total _
Jasper:
Newton
Miscellaneous..
Total

Total.....

Jefferson:
Mount Vernon.
Miscellaneous...

La Salle:
E arl ville
La Salle
Marseilles
Mendota
Oglesby
Ottawa
Peru
Streator
Utica
Miscellaneous

Total _
Jersey:
Jersey ville
Miscellaneous..
Total
Jo Daviess:
East Dubuque.
Galena
Stockton
Warren
Miscellaneous...

Total

264

Lawrence:
Bridgeport
Lawrenceyille
St. Francisville
Sumner
Miscellaneous

Johnson: Miscellaneous.

Total

Kane:
Aurora
Batavia
Carpenters ville..
Dundee
East Dundee
Elgin
Geneva
St. Charles
West Dundee...
Miscellaneous.. _

91073—28




72
1 133
,

Total

Total _

Total.-.

39
91

Knox:
Abingdon
Galesburg
Knoxville
Miscellaneous

Jackson:
Carbondale
Murphysboro..
Miscellaneous..

Kankakee:
Bradley
Kankakee..

I

Total

1,082

Iroquois:
Oilman
_.
Milford
Onarga
Sheldon
_.
Watseka
Miscellaneous..

Total

Number
of returns

1 499
,
84
771
242
195
2,067
98
842
5,798
44
570
85
194
47
645
364
501
39
161
2,650

244
14
11
3
329

Lee:
Amboy
Dixon
Miscellaneous

420
123

Total

6, 600

592

Livingston:
Chatsworth
Dwight
Fairbury
Odell
Pontiac
Miscellaneous

42
131
117
43
310
155

Total

204

STATISTICS OF INCOME

TABLE 11.—Individual

returns by States and Territories—Number

of returns

distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
ILLINOIS—Continued
Number
of returns

County and city
Logan:
Atlanta
Lincoln
Mount Pulaski
Miscellaneous.

. ...

36
351
57
116

Total
McDonough:
Blandinsville
Bushnell
Colchester
Macomb
M iscellaneous

560

Total . .
McHenry:
Crystal Lake
Harvard
McHenry
Marengo
Woodstock
Miscellaneous

462

25
102
15
268
52

.

Total .

1,148

McLean:
Bloomington
Chenoa .
-..
Le Roy
Lexington
Normal
M iscellaneous

.

Total
Macon:
Decatur
Maroa
Miscellaneous
Total

251
164
99
90
207
337

1,460
44
61
21
172
250
2,008

_-

.

.

2 289

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
Venice
.
Wood River
Worden
_
Miscellaneous.. _
Total
Marion:
'Centralia...
Odin..




2,151
38
100

149
153
301
44
277
237
66
176
1,403

..
... . .
. .

1,662
282
84
364
95
841
110
33
161
22
45
321
4
110
4,134
420
20

Number
of returns

County and city
Marion—Continued.
Salem
Sandoval
Miscellaneous

90
23
24

Total

577

Marshall:
Henry
Lacon
Toluca
Wenona
_.
Miscellaneous
Total
Mason:
Havana
Mason City
Miscellaneous
Total

_
_

50
63
15
36
24
188

...

100
74
73
247

Massac:
Brookport
Metropolis
Miscellaneous

10
90
5

Total .

105

Menard:
Athens
Petersburg
Miscellaneous..

__

.

26
91
58

Total
Mercer:
Aledo
Keithsburg
Miscellaneous

175

Total

303

163
16
124

Monroe:
Columbia
Waterloo. _
_
Miscellaneous
Total
Montgomery:
Hillsboro.
Litchfield
Nokomis
Panama
Taylor Springs
Witt
Miscellaneous._
Total
Morgan:
Jacksonville-..
Waverly
Miscellaneous

_
-

73
76
15
164

_.

_

_

159
157
59
60
8
15
42
500

_

624
36
95

Total

755

Moultrie:
Lovington
Sullivan
Miscellaneous

29
58
45

Total

132

205

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
ILLINOIS—Continued
County and city
Ogle:
Mount Morris .
Oregon
Polo
Rqchelle.
Miscellaneous..

Number
of returns

99
96
62
167
91

Total..

Number
of returns

County and city
Rock Island:
East M o l i n e . . .
Moline
Rock Island
Silvis
Miscellaneous-.

201
1,292
1,172
59
129

Total

Peoria:
Averyville
Bartonville
Chillicothe
Elmwood
Peoria
Peoria Heights.
Princeville
Miscellaneous..

1
30
97
30
4,892
5
26
121

Total-

5,202 i

Perry:
Duquoin
Pinckneyville.
Taraaroa
Willisville
Miscellaneous.

2,853

St. Clair:
Belleville
Dupo

1,006
71
2,767
24
51
4
25
46
52
51
99
352

East St. Louis
_.
Freeburg
Lebanon
Lc vejoy
Marissa
Mascoutah
National Stock Yards_
New Athens
O'Fallon
Miscellaneous
Total.

4, 548

Saline:
Carrier Mills...
Eldorado
Harrisburg
Miscellaneous..

Total.
Piatt:
Bement
Cerro Gordo...
Mcnticello
Miscellaneous..

21
60
315
51

Total

447

Sangamon:
Auburn
Divernon
Pawnee
Pleasant Plains.
Riverton
Springfield
Thayer
Miscellaneous.. .

Total
Pike:
Barry
Griggsville
Pittsfield
Miscellaneous..
Tctal.

TotaL

Pope:
Gqlconda
Miscellaneous..

Schuyler:
Rushville
Miscellaneous.

Total
Pulaski:
Mounds
Mcund City__
Miscellaneous.

67
21
51
41
15
3, 504
5
191

Scott:
Bluffs
Winchester
Miscellaneous-.

Total.
Putnam:
Granville
Miscellaneous..
Total .
Randolph:
Chester
Coulterville
Percy
Red Bud
Sparta
Tilden
Miscellaneous..
Total
Richland:
Olney
Miscellaneous..
Total




3,895
94
14

Total

164
42

43
7
34
94
1
46
321
120
2
122

108
33
64
19

Total

116

Shelby:
Moweaqua
Shelby ville. ....
Windsor
Miscellaneous..
Total
Stark:
Toulon
Wyoming
Miscellaneous. _. .
Total...
Stephenson:
Freeport
Lena
Miscellaneous
Total _.

30
107
13
45
195

_ .__

66
37
35
138
984
25
59
1,068

206

STATISTICS OF INCOME

TABLE 11.-—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
ILLINOIS—Continued
County and city
Tazewell:
Delavan
East Peoria
Morton
Pekin
Washington
Miscellaneous^.
TotalUnion:
Anna
Jonesboro
Miscellaneous,.
TotalVermilion:
Danville
Georgetown
Hoopeston
Rossville
Westville
Miscellaneous,.
Total
Wabash:
Mount CarmeL
Miscellaneous. _.
Total _
Warren:
Monmouth
Miscellaneous..
Total _
Washington:
Nashville
Miscellaneous..

Number
of returns [
63
32
480
73
135

1, 566
93
207
39
172
273
2,350
155
38

65
120
43
58
431
50

Total

767

Will:
Braidwood. .
Joliet
Lockport
Peotone
Plainfield
Rockdale
Steger
Wilmington. _.
Miscellaneous.

450

20
2,977
182
53
55
8
45
65
231

Total

3,636

Williamson:
Carterville
Creal Springs.
Herrin
Hurst
Johnston City
Marion
Miscellaneous.

312
138

60
3
307
23
155
285

Total
Winnebago:
Pecatonica
Rockford
South Beloit..
Miscellaneous.

31
4,637

4,753

Total

Total
Wayne:
*F airfield
Miscellaneous..

Woodford:
El Paso
Eureka...
Minonk
Roanoke
Miscellaneous.

Total
White:
Carmi
Grayville
Norris City
Miscellaneous..
Total.

Whiteside:
Fulton
Morrison
Prophetstown.
Rock Falls
Sterling
Miscellaneous.

858
113
16
37

Number
of returns

County and city

64
94
90
60
105
413

Total

374, 725

State t o t a l . .
109

INDIANA
Adams:
Berne
Decatur
Miscellaneous

34
206
18

Total

258

Allen:
Fort Wayne
New Haven
Miscellaneous

5,327
55
74

Total

5,456

Bartholomew:
Columbus
Hope
M iscellaneous

329
11
13

Total

353




Benton:
Fowler
Miscellaneous

_

__

64
50

Total

114

Blackford:
Hartford City
Montpelier

164
36

Total

_

Boone:
Lebanon
Thorntown
Miscellaneous
Total
Brown: Miscellaneous

200
140
24
30

-

._

194
5

207

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926— Continued
INDIANA—Continued
County and city

i Number
! of returns

Carroll:
Delphi
Flora...
Miscellaneous..

Number
of returns

County and city

Elkhart:
Elkhart
Goshen
Nappanee
Miscellaneous..

Total

1,251
325
90
75

Total
541

Logansport
Miscellaneous..
Total.

549

1, 741

Fayette:
Connersville...
Miscellaneous.

452
4

456

Total

Clark:
Jefferson viHe.-.
Miscellaneous..

290
52

Total.

342

Clay:
Brazil
Clay City
Harmony
Miscellaneous .

265
18
6
67

Floyd:
New A l b a n y . . .
Miscellaneous..

775
7

Total

Total

356

Fountain:
Attica
Covington
Veedersburg...
Miscellaneous..

125
37
15
19

Total
Clinton:
Frankfort
Miscellaneous
Total
Crawford: Miscellaneous..
Daviess:
Washington
Miscellaneous. _

TotalDearborn:
Aurora
Lawrenceburg.
Miscellaneous..
Total
Decatur:
Greensburg
St. Paul
Miscellaneous. _

\

338
52
390
34
252
32
284
110
130

176
17
12
205

Total..
Delaware:
Albany
Eaton
Muneie
Miscellaneous..

337

Total.




82
18

Miscellaneous.
Total

100

Fulton:
Rochester
Miscellaneous

_ . __

136
31
140
18
12

11
17
1,149
23
1,200
97
81
12
190

100
36

Total

136

Gibson:
Fort Branch
Oakland City
Owensville
Princeton
Miscellaneous

23
78
10
206
57

.

Total

Total.
DeKalb:
Auburn
Butler
Garrett
Waterloo
Miscellaneous..

Total
Dubois:
Huntingburg...
Jasper
Miscellaneous.

196

Franklin:
Brook ville

374

Grant:
Fairmount
Gas City
Jonesboro
Marion
National Military Home
Upland
Miscellaneous

27
24
15
576
10
8
23

Total
Greene:
Bloomfield
Jasonville
Linton ._
Worthington
Miscellaneous.
Total
Hamilton:
Arcadia..
Noblesville....
Sheridan
Miscellaneous.
Total

683

_

_

49
110
113
22
14
308
10
155
28
42
235

208

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
INDIANA—Continued
County and city

Number
of returns

Hancock:
Fortville
Greenfield
Shirley
Miscellaneous.

28
117
4
38

Total.

187

Total

Total

Total

154

Henry:
Knightstown.
Middletown..
Newcastle
Miscellaneous.

54'
24
307
71

Total

456

Total
Huntington:
Andrews
Huntington.-.
Warren
Miscellaneous.

720

Total
Jackson:
Brownstown..
Crothersville..
Seymour.
Miscellaneous.

491

Total
Jasper:
Remington. _.
Rensselaer
Miscellaneous.

249

Total

14
421
22
34

22
14
179
34

135

51
128
9
12

Total
Jefferson:
Madison
Miscellaneous.

200

Total




Lake:
Crown Point..
East Chicago..
Gary
Hammond
Hessville
Hobart
Lowell
Whiting
Miscellaneous.
Total
La Porte:
La Porte
Michigan City
Miscellaneous.
Total
Lawrence:
Bedford
Mitchell
Miscellaneous .

Dunkirk
Portland
Redkey
Miscellaneous.

Total
Jennings:
North Vernon
Miscellaneous.

Kosciusko:
Pierceton
Syracuse
_
Warsaw
Miscellaneous.
TotalLagrange:
Lagrange
Miscellaneous.
Total

15
692
13

142
15
157

Number
of returns

47
172
56
13

Total

Miscellaneous-

Hendricks:
Danville
.
Plainfield
Miscellaneous.

Jay:

Johnson:
Edinburg
Franklin
Greenwood
Miscellaneous.
Knox:
Bicknell
Bruceville
Vincennes

Harrison:
Corydon
Miscellaneous-

Howard:
Greentown
Kokorno
Miscellaneous.

County and city

Total
Madison:
Alexandria
Anderson
Elwood
Lapel
Pendleton
Summit ville.-Miscellaneous.
Total
Marion:
Beech Grove. _
Broad Ripple.
Indianapolis..
MiscellaneousTotal

196
a
508
62
769

4
37
174
94
309

3a
64
97

22a
2,662
5,635
2,628
39
218.
56
1,383
269
13,113
775
831
1,674
473
63
23
559

73
917
228
9
31
20
11
1, 289
19
2
18, 157
717
18 895

207

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
INDIANA—Continued
County and city

I Number
of returns

Elkhart:
Elkhart
Goshen
_.
Nappanee _
Miscellaneous

Carroll:
Delphi...
_
Flora
Miscellaneous
Total

Number
of returns

County and city

. __

...

Total

Cass:
Logansport
Miscellaneous

1, 741

Total

541
8
549

Fayette:
Connersville
Miscellaneous. . .

Clark:
Jefferson ville
Miscellaneous

290
52

Floyd:
New Albany . _ . . _ _ _ _
Miscellaneous

Clay:
Brazil
Clay City
Harmony
Miscellaneous

265
18

Total

356

Fountain:
Attica .
Covington
Veedersburg
Miscellaneous

Total

452
4

Total

_

Clinton:
Frankfort
Miscellaneous
Total
Crawford: Miscellaneous.
Daviess:
Washington
Miscellaneous

34
252
32
284

Total
110
130
8

Total
DeKalb:
Auburn
Butler
Garrett
Waterloo
Miscellaneous

205

Total
Delaware:
Albany
Eaton
Muncie
Miscellaneous

337

Total..




...

248

._ _
_

136
31
140
18
12

11
17
1,149
23
1,200

190

125
37
15
19
196

Franklin:
Brook ville
_-. . .
Miscellaneous

.__ .

82
18

Total

100

Fulton:
Rochester
Miscellaneous

100
36

Total

136

Gibson:
Fort Branch
Oakland City
Owens ville. _. . .
Princeton . .
Miscellaneous

23
78
10
206
57

.

Total
176
17
12

775
7
782

Total

Dearborn:
Aurora
Lawrenceburg
Miscellaneous
Total
Decatur:
Greensburg
St. Paul
Miscellaneous

Total
Dubois:
Huntingburg
Jasper
Miscellaneous

456

Total

338
52
390

1,251
325
90
75

374

Grant:
Fairmount
_
_
Gas City
Jonesboro
Marion..
National Military Home
Upland.
Miscellaneous
Total
Greene:
Bloomfield
Jasonville
Linton
Worthington
Miscellaneous

683

.
. . _ ._

Total
Hamilton:
Arcadia
Noblesville
Sheridan.
Miscellaneous
Total

_ ...

27
24
15
576
10
8
23

49
110
113
22
14
308

.

10
155
28
42
235

208

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
INDIANA—Continued
County and city

Number
of returns

Hancock:
Fortville
Greenfield
Shirley
Miscellaneous.

28
117
4
38

MiscellaneousTotal
Hendricks:
Danville
Plainfield
Miscellaneous.
Total

154

Henry:
Knightstown..
Middletown..
Newcastle
Miscellaneous.

54
24
307
71

Howard:
Greentown
Kokorno
Miscellaneous.

Total.
Kosciusko:
Pierceton
Syracuse
Warsaw
Miscellaneous..

769

Total.

309

Lagrange:
Lagrange
Miscellaneous..

3a

Total
15
692
13
720

Total
Jackson:
Brownstown..
Crothersville._
Seymour.
Miscellaneous.

491

Total
Jasper:
Remington...
Rensselaer
Miscellaneous.

249

Total

135

14
421
22
34

22
14
179
34

Jay:
Dunkirk
Portland
Redkey
Miscellaneous.

51
128

Total
Jefferson:
Madison
Miscellaneous.

200

Total.
Jennings:
N o r t h Vernon
Miscellaneous.

157




47
172
56
13
288

456

Total
Huntington:
Andrews
Huntington. __
Warren
Miscellaneous.

Total

Johnson:
Edinburg
Franklin
Greenwood
Miscellaneous..

Number
of returns

Total.
Knox:
Bicknell
Bruce ville
Vincennes
Miscellaneous..

Total
Harrison:
Corydon

Total

County and city

142
15

65

Lake:
Crown Point...
East Chicago..
Gary
Hammond
Hessville
Hobart
Lowell
Whiting
Miscellaneous..

196
508
62

4
37
174
94

64
97
223
2,662
5,635
2,628
39
218
56
1,383
269

Total .
La Porte:
La Porte
Michigan City.
Miscellaneous..

13,113

Total .
Lawrence:
Bedford
Mitchell
Miscellaneous..

1,674

Total
Madison:
Alexandria
Anderson
Elwood
Lapel
Pendleton
Summit ville.-.
Miscellaneous.

775
831

473
63
23
559
73
917
228
9
31
20
11

Total.
Marion:
Beech Grove.
Broad Ripple
Indianapolis..
Miscellaneous

19
2
18 TV7
717

Total-

18, 895

1,289

209

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
INDIANA—Continued
Number
of returns

County and city
Marshall:
Argos
Bourbon
Bremen
Culver
Plymouth
Miscellaneous
Total

.
. ._

25
39
68
112
153
10
407

Martin:
Loogootee
Shoals
M iscellaneous
Total

21
5
1
27

Miami:
Converse
Peru
Miscellaneous
Total

___

16
409
38
463

Monroe:
Bloomington.
Miscellaneous

680
46

Total

726

Montgomery:
Crawfordsville
Ladoga
Miscellaneous
Total

308
29
48

Morgan:
Martinsville
Mooresville..
Miscellaneous

385
106
30
16

_

Total

152

Newton:
Goodland
Kentland
lyrorocco

38
39
27
25

Total

24
196
89
32

Parke—Continued.
Rock ville

Miscellaneous.

_

_.

Total...

341

Ohio: Rising Sun

14

Orange:
French Lick
Orleans
Paoli...
Miscellaneous. __

59
31
34
41

Total
Spencer. _
Miscellaneous.
Total
Parke:
Mecca
Montezuma




_

165
54
23
77
12
12

55
23

Total

102

Perry:
Cannelton
Tell City
]Vt isc6lla,n6ous

25
74
6

Total

105

Pike:
Petersburg
Winslow.
Miscellaneous

80
24

Total

121

Porter:
Chesterton
Valparaiso
M! iscellaneous

55
382
59

17

Total
Posey:
Mount Vernon
New Harmonv
Miscellaneous

_

496

_

83

22
17
122

Total
Pulaski:
Winamac

33
13

Total
Putnam:
Greencastle
Miscellaneous

46
213
35

Total
Randolph:
Ridge ville
Union City
Winchester
Miscellaneous. _.

248
14
84
105
30

_

129

Noble:
Albion.
Kendall ville-.
Ligonier
Miscellaneous

Number
of returns

County and city

233

Total
Ripley:
Osgood.
Miscellaneous..
Total
Rush:
Rushville
Miscellaneous...

114

15
44

_

173

180
57

_

Total..
St. Joseph:

237
892
30

NotrG Dame
South Bend
Walkerton
Miscellaneous
Total
Scott:
Scottsburg .
M! iscellaneous
Total

_.

4,902
31
98

5,953

_.
__

29
8
37

210

STATISTICS OP INCOME

TABLE 11.—Individual

returns by States and Territories—Number

of returns

distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
INDIANA—Continued
County and city
Shelby:
Shelby ville
Miscellaneous..

j Number
I of returns ||

391
50

Total.
Spencer:
Rqckport
Miscellaneous..
Total _
Starke:
Knox
North Judson..
Miscellaneous..

Vermillion:
Clinton
Universal
Miscellaneous..

441

59

County and city

Total.
Switzerland:
Vevay
Miscellaneous..
Total_
Tippecanoe:
Layfayette
West Lafayette.
Miscellaneous. _.

Total.

North Manchester.
Wabash
Miscellaneous
Total .

249
8

100

357

2,453
51
35
2,539
81
222
28
331

Warren:
Williamsport...
Miscellaneous..
31
13
20
32
181
52
329

22 I
3

1,002
117
35

Total
Tipton:
Tipton
Miscellaneous..

1,154

Total.
Union:
Liberty
Miscellaneous..

156

Total,
Vanderburg:
Evans ville
Hqwell.
Miscellaneous..

101

2,821
4
10

Total..

2,835




Terre Haute
West Terre Haute..
Miscellaneous

Wabash:

Total _
Steuben:
Angola
Miscellaneous..
Total.
Sullivan:
Dugger
Farmersburg...
Hymera
Shelburn
Sullivan
Miscellaneous..

Tctal
Vigo:

Number
of returns

135
21

21

Total.

49

Warrick:
Boonville
Newburg
Miscellaneous..

100
26
14

TotalWashington:
Salem

140

Total-

56

Miscellaneous..

Wayne:
Cambridge City.
Hagerstown
Richmond
Miscellaneous

Total .
Wells:
Bluffton

Miscellaneous..

42
14

42
1,136
68
1,332
164
42

Total
White:
Monon..
_
Monticello
Miscellaneous..

206

Total .
Whitley:
Columbia City..
South Whitley..
Miscellaneous...

131

Total
State total.

29
57
45

114
41
16
171
77,126

STATISTICS OF INCOME

211

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
IOWA
j Number
of returns

County and city
Adair:
Adair
Greenfield
Miscellaneous..
Total

126

Calhoun:
Lake City

Manson
Rockwell City.
Miscellaneous..

Total.
Allamakee:
Lansing
Postville
Waukon
Miscellaneous..

TotaL

Total .

169

Appanoose:
C enter ville
Cincinnati
Moulton
Mystic.
Miscellaneous..
Total

151
9
35
46
78
319

_

_

Total

87
44
131

Benton:
Belle Plaine
Vinton
Miscellaneous.

109
84
66

Total.

259

Blackhawk:
Cedar Falls
LaPorte CityWaterloo
Miscellaneous

_..

Total

187
72
1,549
259
2,067

_

495
95
82
187

63
33
123

Total _

219

Total




61
85
141
31

318

Carroll:
Carroll
Coon Rapids...
Manning
Miscellaneous..

97
37
62
21

Total.

217

Cass:
Anita
Atlantic
Griswold.
Miscellaneous..

40
183

336

Cedar:
Tipton
Miscellaneous..
TotaL

98

Cerro Gordo:
Clear Lake
Mason City.._.
Miscellaneous..

146
1,037
293

Total-

1,476

Cherokee:
Cherokee
Marcus
Miscellaneous..

187
27
33

Total..
Chickasaw:
Nashua...
New Hampton..
Miscellaneous...

28
60
32

102
39
141

136
76
316

Total-

120

Clarke:
Osceola.
Miscellaneous..

31

Total-

859

Bremen
Sumner
Waverly
Miscellaneous..

Buchanan:
Independence..
MiscellaneousTotal
Buena Vista:
Alta
Sioux Rapids __
Storm Lake
Miscellaneous. _

11
48
35
28

Total.

._

Audubon:
Audubon
Miscellaneous.

Total

Butler:
Clarks ville
Greene
Parkersburg__.
Miscellaneous..

Number
of returns

Total

Adams:
Corning___
Miscellaneous..

Boone:
Boone
Madrid
Ogden
Miscellaneous-

County and city

91

Clay:
Spencer
Miscellaneous..

171
18

Total.
Clayton:
Elkader._
Guttenberg
McGregor
Monona __
Strawberry Point.
M iscellaneous
Total.

189
44
26
21
9

212

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926 —Continued
IOWA—Continued
Number
of returns

County and city
Clinton:
Clinton
Dewitt
Miscellaneous

936
138
123

Total

1,197

Crawford'
Denison
Manilla
Miscellaneous

120
37
52

Total

209

Dallas:
Adel
Perry
Woodward
M iscellaneous

46
194
21
70

Total

Number
of returns

County and city

Floyd—Continued.
Rockford
Miscellaneous

_

_ . .

Total

26
72
336

Franklin:
Hampton
Sheffield
Miscellaneous

331

Davis:
Bloomfield
Miscellaneous

73
32
41

.

Total
Fremont:
Hamburg
Sidney
Tabor
Miscellaneous

146

.

. .
..

Total

__ _

47
22
14
30
113

Total-

164

Grundy:
Grundy Center
Reinbeck _
Miscellaneous...

71

Delaware:
Manchester

88

Total

131

Des Moines:
Burlington
.
West Burlington
M iscellaneous

871
86
221

Total

1 178

Dickinson:
Spirit Lake

57
26

Total

83
42
2,087
78
305

. .

Total

2 512

Emmet:
Estherville
M iscellaneous

159
44

Total. _

203

TotalGuthrie:
Guthrie Center
Panora
Stuart..
Miscellaneous
Total
.
Hamilton:
Jewell
. _
Webster City
M isopllaneous
^

191

Total
Hancock:
Britt
Garner
Miscellaneous
Total _
Hardin:
Ackley
Eldora. _
Iowa Falls. __
M! iscellaneous

236




47
28
39
53
167
45
175
16

._

32
I

132
100

51
67
112
18
248
38
48
144
38
93

Logan
Missouri Valley

!

607

Total
Henry:
Mount PleasantNew London
Winfield

201
37

Total

60
49
33
142

Total
Harrison:

M!isC6ll£LI160US

Floyd:
Charles City
Nora Springs

75
53
63

_

Miscellaneous

Fayette:
Fayette

Total

Total.-.

19
37
15

_

West Union...
M iscellaneous

18
120
26

87

Dubuque:
Cascade
Dubuque
Dyersville
Miscellaneous.

Greene:
Grand Junction
Jefferson
M iscellaneous

60
27

_.

Total.Decatur:
Lamoni
Leon
Miscellaneous...

.

361

. ._

85
37
59
61
242

213

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
IOWA—Continued
County and city

Number
of returns

Howard:
Cresco
Miscellaneous..

Lee:

Total

Number
of returns

County and city

Fort Madison.
Keokuk
Miscellaneous..

389
346
192

Total.
Humboldt:
Humboldt
Miscellaneous..

61

Total.
Ida:

140

Holstein
Ida Grove
Miscellaneous.

9
88
24

Total-

121

Iowa:
Marengo
Williamsburg.
Miscellaneous-

70
44
64

927

Linn:
Cedar Rapids. _.
Marion
Mount Vernon.
Miscellaneous...

2,116
167
64
301
(

Total.

, 648

Louisa:
Columbus Junction.
Wapello
M iscellaneous

44
37
37

Total.

Total.

45
104
58

Total

207

141
35

178

Jackson:
Bellevue
Maquoketa..
Miscellaneous

Lucas:
Chariton
Miscellaneous..

Jasper:
Colfax
Monroe
Newton
Miscellaneous..
Total

...

....

74
12
220
35
341

Jefferson :
Fairfleld
Miscellaneous

201
56

Total

257

Johnson:
Iowa City
Miscellaneous

283
95

Total

378

Jones:
Anamosa
Monticello.
Miscellaneous

111
77
9

176

Total
Lyon:
Rock Rapids
Miscellaneous

... -

Total
Madison:
Winterset
Miscellaneous

138

.

......

Total

Total

_-

Total
... -

Total

Total
Kossuth:
Algona
Miscellaneous..
Total.




95
19
23
57
194

Marshall:
Marshalltown
State Center

Glenwood
Malvern
Miscellaneous..

28
283
80
391

Marion:
Knoxville
Melcher
Pella
Miscellaneous. . . .

Total...

83
54
137

Mahaska:
New Sharon
Oskaloosa
Miscellaneous

.

Miscellaneous

Keokuk:
Keota
Lancaster
Sigourney
What Cheer...
Miscellaneous.

88
50

.

_ ...

277
42
40
359
46
41
55

Total.
Mitchell:
Riceville
Miscellaneous.
Total .

112
13
24

214

STATISTICS OF INCOME

TABLE 11.—Individual returns by Stales and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
IOWA—Continued
Number
of returns

County and city
Monona:
Mapleton
Onawa
Miscellaneous

.
. . .
._. . . .

Total

35
45
88

Number
of returns

County and city
Polk:
Des Moines
Fort Des Moines
Vallev Junction __
A'l iscellaneous

..

168

Total

Monroe:
Albia
Buxton
Hiteman _ . . . .
Hocking
Lovilia.. .
Miscellaneous.

_ _ _ ._
.

Total

138
45
59
22
14
45

6,69a

Pottawattamie:
Avoca
Council Bluffs
Oakland
Walnut
Miscellaneous

48
1,670
47
70
361

__.

Total

323 !

Montgomery:
Red Oak
Villisca
Miscellaneous

2,19©

Poweshiek:
217 !
Brooklyn
49 !
Grinnell
58
Aiontezuma
Miscellaneous

Total

5,881
23
236
55a

69
167
38144.

324

Total

Muscatine:
Muscatine
West Liberty
Wilton Junction
Miscellaneous

418

Total

53
14
9
47
129
35

37
26.
63:

738

O'Brien:
Hartley
Paullina
Primghar
San born
Sheldon
M iscellaneous

Ringgold:
Mount Ayr
Miscellaneous
Total

.

546
83
36
73

Sac:

Total

..

Osceola:
Sibley
Miscellaneous

287

107

Page:
Clarinda
Shenandoah
Miscellaneous

88
141
62
291

Palo Alto:
69
15
10

West Bend
Miscellaneous
Total

94

Plymouth:

Miscellaneous

... .

-._

Pocahontas:
Fonda_
Pocahontas
Rolfe
Miscellaneous

62
116
59

__

Total
Scott:
BGttGnd.orf
Davenport

237

-

115.
2,246
86.
211

- ._

Miscellaneous
70
37

_ .

Total

Total. .

Odebolt
Sac City
Miscellaneous

41
48
184
88
103

...

Total




.

2,658

__.

Total
Sioux:
Alton
Hawarden
Orange City
Rock Valley.
Sioux Center

..__

2a
_

_. .
.

Total

56
70
49
56
231

Total

129
42
171

76
74
38.
42
41
294

Story:
Ames
Nevada
Story City
Miscellaneous. . . .
Total
Tama:
Dysart
Gladbrook
Tama
Toledo
Traer
Miscellaneous

464

.

Total
Shelby:
Harlan
Miscellaneous. _

_

.
.

204
115
77
88
484

_.

18.
14
71
69
67
37
276

215

STATISTICS OF INCOME

TABLE 11.—Individual returns by Stales and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
IOWA—Continued
Number
of returns

County and city
Taylor:
Bedford
Lenox
Miscellaneous

Number
of returns

County and city
Webster:
Fort Dodge

Ijehigh
M iscellaneous

Total.

1,146

Total

Union:
Creston
Miscellaneous..

968
31
147

.

Winnebago:
Forest City
Lake Mills
Miscellaneous

318

Total _
Van Buren:
Farmington...
Miscellaneous.

67
33
41

Total.

.

141

.

Winneshiek:
Calinar
Decor ah
Miscellaneous..

Total
Wapello:
Eddyville
Eldon
Ottumwa
Miscellaneous..

39
141
12

Total .
Woodbury:
Correction ville..
Sioux City
Miscellaneous...

Total _

54
3, 620
218

1, 281
Total

Warren:
Indianola
Miscellaneous..

i

Worth:
Manly
North wood
Miscellaneous..

Total
Washington:
Brighton
Washington.. _.
Miscellaneous..

8
44
16
68

Total
Wright:
Belmond
Clarion
Dows
Eagle G r o v e . _ .
Miscellaneous..

Total
Wayne:
Allerton
Corydon
Humeston
Seymour
Miscellaneous..

3,892

53
129
45
198
111
536

Total

49, 476

State total .

Total .
KANSAS
Allen:
Humboldt
lola
La Harpe
Miscellaneous

74
191

..

28

Total

298

Anderson:
Garnett
Miscellaneous

103
38

Total

...

141

Barber:
Kiowa
Medicine Lodge.
M iscellaneous
Total

208

Barton:
Ellinwood
Great Bend

Total-

Atchison:
Atchison
Miscellaneous

450
30

Bourbon:
Fort Scott
Miscellaneous

Total

480

Total




58
53
97

96
273
158
127

.-

654

.

269
20
289

216

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
KANSAS—Continued
County and city

Number |
of returns |

Brown:
Hiawatha
Hqrton
Miscellaneous

96
110

Total

281

Butler:
Augusta
Douglass
Eldorado
Miscellaneous

169
44
482
262

Total

i
i
|!
|:

Crawford:
Arcadia
Arma
Cherokee
Croweburg
Franklin
Frontenac
Girard
Mulberry
Pittsburg
Radley
Miscellaneous..

957 I

Chase:
Cottonwood Falls
Miscellaneous
Total.

121
32
59

58

Total..

199
135
96
56
34
8
32
560

Cheyenne: Miscellaneous

1,008
.
__ . . . .

87
42

Total
Dickinson:
Abilene
Herington
Solomon
Miscellaneous..

234
168
28
127

149

Cherokee:
Baxter Springs
Columbus
Galena
Scammon
Weir
West Mineral
Miscellaneous
Total

33
47
20
2
17
38
82
73
649
2
45

Total
Decatur:
Oberlin
Miscellaneous.. _

Chautauqua:
Cedarvale
Sedan
Miscellaneous

Number
of returns

County and city

136

Total
Doniphan:
Troy
Miscellaneous..
Total
Douglas:
Baldwin C i t y . .
Lawrence
Miscellaneous..

557
35
95

130
38
437
27

TotalClark:

Ashland
Miscellaneous

Ed wards:
Kinsley
Miscellaneous..

_

Total-

Total
Clay:
Clay Center
Miscellaneous

143
68

Elk:
Howard
Miscellaneous..

Total

29
183
84

Ellis:
Ellis
Hays

Cloud:
Clyde.._
Concordia
Miscellaneous
Total
Coffey:
Burlington
Miscellaneous
Total

176
184

88

360
51
64

Total-

Miscellaneous..

296

Total
Ellsworth:
Ellsworth
Wilson
Miscellaneous..
Total

Comanche:
Coldwater..
Protection
Miscellaneous

Finney:
Garden City...
Miscellaneous..

94
162
24

280
108
45
72

225
180
18

Total

Total-

Cowley:
Arkansas City
Winfield
Miscellaneous

437
471
64

Total.

972

.__




Ford:

Dodge City.-..
Miscellaneous..
Total-

297
212

509

STATISTICS OF INCOME

217

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
K A N S A S—C ontinued
Number
of returns

County and city

County and city

Number
of returns

Franklin:
Ottawa
Miscellaneous

226
37

Kiowa:
Greensburg
Miscellaneous

73

Total

263

Total

139

Geary:
Fort Riley
Junction Citv
Miscellaneous

35
229
16

Total

Labette:
Chetopa
Os wego
Parsons
M iscellaneous

17
41
430
53

280

Gove: Miscellaneous _.
Graham: Miscellaneous
Grant: Miscellaneous
Gray: Miscellaneous
Greeley: Miscellaneous

85
39
37
103
12

Greenwood:
Eureka
Miscellaneous

275
246

Total

Total
Lane: Miscellaneous
Leaven worth:
Fort Leavenworth
Leayenworth
National Military Home
Miscellaneous

521

Total

Hamilton:
Syracuse
Miscellaneous

23
2

58
423
5
43

Lincoln:
Lincoln
Miscellaneous

Total,

28

529

25

Total

Harper:
Anthony
Harper.. .
Miscellaneous

61
98
70

Linn:
La Cygne
Pleasanton
Miscellaneous

15
30
40

Total

229

Total

85

Harvey:
Halstead
Newton.. . . .
Miscellaneous

53
372
65

Total_

490

Logan: Miscellaneous

Haskell: Miscellaneous
Hodgeman: Miscellaneous
Jackson:
Holton
Miscellaneous..

71
50

_ _

Total

127

Jefferson:
Valley Falls
Miscellaneous _ .
Total

92
35

_..

..

40
92
132

Jewell:
Mankato .. . .
Miscellaneous

35
51

Total_

Lyon
Emporia
Miscellaneous

444
88

Total
McPherson:
Lindsborg
McPherson
Miscellaneous
Total
Marion:
Florence
Hillsboro
Marion
Peabody
Miscellaneous

169
141
388
71
46
133
74
96

Total

420

86

Johnson:
Olathe
Miscellaneous

Marshall:
Blue Rapids
Frankfort
Marysville
Miscellaneous

41
47
106
31

95
183

Total

225

Total

278

Kearny: Miscellaneous
Kingman:
Kingman
Miscellaneous...
Total




29

Meade: Miscellaneous

112
81

Miami:
Osawatomie
Paola
Miscellaneous

93
125
20

193

Total

238

218

STATISTICS OF INCOME

TABLE 11.—individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
KANSAS—Continued
County and city
Mitchell:
Beloit
M iscellaneous...
Total
Montgomery:
Caney
Cherry vale
Coffeyville
Independence. _.
M iscellaneous. _.
Total
Morris:
Council Grove..
Miscellaneous...
Total
Morton:
Elkhart
Miscellaneous. __
Total
Nemaha:
Sabetha
Seneca
Miscellaneous...
Total
Neosho:
Chanute
Erie
Miscellaneous...
Total
Ness: Miscellaneous
Norton:
Norton
Miscellaneous-_.

Number
of returns

104
53

Total

Pottawatomie:
St. Marys _
Wamego
Miscellaneous
TotalPratt:
Pratt
Miscellaneous

965

Rawlins: Miscellaneous...

164

Reno:
Haven
Hutchinson
Miscellaneous.

38
579
64

86
66

-

146
78
224

152

Total
38
9
47

681

Republic:
Belleville
Miscellaneous

77
104

Total107
46
12

i

Rice:
Lyons
Sterling.
Miscellaneous

181

_.

119
77
80

165

Total
316
19
30
365
82

-.._

Riley:
Manhattan
M iscellaneous

276
362
55

Total.
Rooks: Miscellaneous

417

_

_ _

58

Rush: Miscellaneous
98
51
149

180

Russell:
Russell
Miscellaneous

115
108

Total-

223

Saline:
Salina
Miscellaneous

561
81

Total

29
41
84

642

Scott:
Scott City
Miscellaneous

36
5
41

154
21
44
34

Total

52
63

Sedgwick:
Wichita
Miscellaneous

Total
Pawnee:
Larned
Miscellaneous...

139
105




...

Total

99

Total__

217

87
88
343
412
35

Ottawa:
Minneapolis
Miscellaneous. _.

Total
Phillips:
Phillipsburg
Miscellaneous...

55
71
91

157

Total
Osage:
Burlingame
Osage City
M iscellaneous. _.
Total
Osborne:
Downs
Osborne
Miscellaneous...

Number
of returns

County and city

3,023
197

Total
Seward:
Liberal
Miscellaneous

3,220

184

55
43

Total
Shawnee:
Topeka
Miscellaneous

2,035
47

98

Total

2,082

115

244

168
16

219

STATISTICS OP INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
6—Continued
KANSAS—Continued
Number
of returns

County and city
Sheridan: Miscellaneous.

51

Number
of returns

County and city

Trego:
49
12

Wakeeney

Sherman:
Goodland.
Miscellaneous

107
23

Total-

130

Smith:
Smith Center..
Miscellaneous..
Total

Miscellaneous-

116

Stafford:
St. John
Stafford..
Miscellaneous..
Total

226

Stanton: Miscellaneous.
Stevens: Miscellaneous..
Sumner:
Caldwell
Con way Springs .
Mulyane
Wellington
Miscellaneous

34
22
252
90

Total.

487

Thomas:
Colby
Miscellaneous..

61

Total
Wabaunsee: Miscellaneous..
Wallace: Miscellaneous
Washington:
Washington
Miscellaneous.

112
47
37
118

Total _

155

Wichita: Miscellaneous.
Wilson:
Altoona.
Fredonia
Neodesha
Miscellaneous

15
11
113
122
21

Total
Woodson:
Yates Center
Miscellaneous. __

267
53
33

_

Total
Wyandotte:
Bonner Springs
Rosedale

101
109

-

86
57
65
2,319
65

Kansas Citv
Miscellaneous

2,506

Total-

State total _

32, 732

Boyd:
Ashland
Catlettsburg
Miscellaneous

917
69
5

Total.
KENTUCKY
Adair: Columbia
Allen: Scottsville

8
16

Anderson:
Lawrenceburg
Miscellaneous

.._

43
1

Total

44

Ballard: Miscellaneous

12

Barren:
Glasgow.
Miscellaneous

90
9

Total

99

.

. .

______

Miscellaneous

...

Bath: Miscellaneous

...

27
227
99
37

Total

363

Boone: Miscellaneous

54

..
.-.

Total

43
14
57

Breathitt:
Jackson
Miscellaneous _

32
3

Total

35

Breckinridge:
Cloverport
Miscellaneous

_ _ . . . ___

-.

21
22

-15

Bullitt: Miscellaneous

26

415

Total




Bracken:
Augusta . .
Miscellaneous

TotaL_

295
10

14
390
11

.

91073—-28-

991

305

Total

Bell:
Middlesboro
Pineville
Miscellaneous

Bourbon:
Millersburg
Paris
.
Miscellaneous

TotalBoyle:

Butler: Miscellaneous

5

43

220

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
KENTUCKY—Continued
Number :
of returns

County and city
C aid well:
Princeton
Miscellaneous

Number
of returns

County and city
Fayette:
Lexington __
Miscellaneous

83
10

2,126
14
2,140

93

Total

Callow ay:
Murray
Miscellaneous

46
3

Fleming:
Flemingsburg
Miscellaneous

Total

49

Total-.

Campbell:
Belle vue
Dayton
Fort Thomas
Newport
Miscellaneous

Total
Floyd:
Prestonsburg
Wayland
.
Weeksbury
Miscellaneous

341
294
604
1,286
63

Total

2,588

Carlisle:
Bardwell
M iscell aneous

_

_._

32
31
IS
7
53

_

Total

7

103

__ ._

354
3

5

Carroll:
Carroll ton
Miscellaneous
Total

Total
Fulton:
Fulton..
Hickman
Miscellaneous

41
12
53

357
91
41
2

_

Total__

134

Gallatin: Miscellaneous

Carter:
Olive Hill
Miscellaneous

23
9

Franklin:
Frankfort
Miscellaneous.-

2

Total

. . __

____

__

._

35

Total

Caspv* Miscellaneous

6

Christian:
HopkinsvillG

Total

15

Total

456
17

Total

Hancock: Miscellaneous

473

Edmonson: Miscellaneous




Greenup:
Greenup
Russell
Miscellaneous

3

Miscellaneous..

Total

Green: Miscellaneous

30

Total

Hardin:
Elizabethtown

12
1

_ _.

51
63

14
12

Total

25
5

Cumberland: Miscellaneous
Daviess:

Elliott: Miscellaneous
Estill:
Irvine
- ..
Ravenna
Miscellaneous

212

Grayson:
Leitchfield
Miscellaneous..

400

Crittenden:
JVlBrion

206
6

Total

393
T

Clflv lVTisoellaneous

40
30

Graves:
Mayfield
Miscellaneous

292

Clark:
Winchester
Miscellaneous
Total

32
8

Grant: Miscellaneous .

255
37

Total

11

Garrard:
Lancaster
Miscellaneous

15
20

'

26

_ __ __

5

_ .

20
136
38
194
14
52
16

Total

68

Harlan:
!
Harlan
Miscellaneous

141
292

i

121

Total .

433

STATISTICS OF INCOME

221

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
KENTUCKY—Continued
County and city
Harrison:
Cynthiana
Miscellaneous-.

Number
of returns

120
13

Lawrence:
Louisa
Miscellaneous-.

Hart: Miscellaneous.
Henderson:
Henderson
Miscellaneous
Total-

Total.

33
44
167
2
11

Lewis:
Vanceburg
Miscellaneous..
Total
Lincoln:
Stanford
Miscellaneous..

Total
Jackson: Miscellaneous.

47
22

40
126
15
12

27
36
15

Total
13,283
303
13, 586

Jessamine:
Nicholasville...
Miscellaneous..
85

Johnson:
Paintsville
Van Lear
Miscellaneous..

Livingston: Miscellaneous_
Logan:
Russellville
Miscellaneous
Total.
Lyon:
Eddyville
Miscellaneous..
Total
McCracken:
Paducah
Miscellaneous..

Total.

Total

25

Leslie: Miscellaneous.
Letcher:
Jenkins
M iscellaneous
Total .

Total

Kenton:
Covington
Ludlow
Miscellaneous..

24
1

Total.

Hickman:
Clinton
Miscellaneous

Total

Number
of returns

Lee:
Beattyville
Miscellaneous..
Total

Henry:
Eminence
Miscellaneous..

Jefferson:
Louisville
Miscellaneous
Total.

Laurel:
London
Miscellaneous..
Total

Total

Hopkins:
Dawson Springs..
Earlington
Madisonville
Mortons Gap
M iscellaneous

County and city

65
24

19
3

840
2

Total.
2, 825
235
102
3,162

McCreary: Miscellaneous McLean: Miscellaneous.._
Madison:
Berea
Richmond
Miscellaneous

20
10
48
157

Knott: Miscellaneous.

15

Knox:
Barbourville...
Miscellaneous...

Total.

213

35 j
Magoffin: Miscellaneous
9 |

24

Total...
Larae:
Hodgtenville
Miscellaneous..
Total




44
20 |
2 ||
22 I

Marion:
Lebanon
Miscellaneous

55
5

Total

60

Marshall: Miscellaneous
Martin: Miscellaneous. ,

13
18

222

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
KENTUCKY—Continued
Number
of returns

County and city

Number
of returns

Mason:
Maysville
Miscellaneous

216
12

22
1

Total.

228

Robertson: Miscellaneous...
Rockcastle: Miscellaneous...
Rowan: Miscellaneous
Russell: Miscellaneous

County and city

Scott:
Georgetown
Miscellaneous..

Meade: Miscellaneous
Menifee: Miscellaneous
Mercer:
.;
Harrodsburg
Miscellaneous. _

Total.
101
11
112

Total
Metcalfe: Miscellaneous
Monroe: Miscellaneous
Montgomery: M o u n t Sterling.
Morgan: Miscellaneous.

1
3
157
11

166

Nelson:
Bardstown
Miscellaneous

58

Total
Nicholas:
Carlisle

Miscellaneous-

193
110
6
116

_

Total
Simpson: Franklin
Spencer: Miscellaneous..
Taylor: Campbellsville..

32
10
36

Todd:
Elkton
Miscellaneous

Muhlenberg:
;: Central City
Drakesboro
Greenville
Miscellaneous.
Total

Shelby:
Shelbyville

187
6

20

Total.

29

Trigg: Miscellaneous
Trimble: Miscellaneous..
Union:
Morganfield
Sturgis
Uniontown
Miscellaneous

16
3
14
41
16
3

Total.

Miscellaneous

Warren:
Bowling Green...
Miscellaneous

Total

289
16

Ohio: Miscellaneous
Oldham:
La Grange

32

305

O w e n : Miscellaneous

37

Miscellaneous..
Total

157
84

Perry:
Hazard

41
2
19

Total.

Total

44
13

Webster:
Providence
Sebree
M iscellaneous

Miscellaneous

Pendleton:
Falmouth

Total
Washington: Springfield.
Wayne: Monticello

62

Whitley:
Corbin..
Williamsburg..
Miscellaneous..

61
21

241

Miscellaneous
Total
Pike:
Hellier
Pikeville...
Miscellaneous

257

Woodford:
Versailles
Miscellaneous
Total.

2

State total.

5
85
167

Total
Powell: Miscellaneous
Pulaski:
Burnside
Somerset
Miscellaneous
Total




Total
Wolfe: Miscellaneous.

36
110
4
150

171
7
101
43

32, 821

STATISTICS OF INCOME

223

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
LOUISIANA
County and city

Number
of returns

Acadia:
Crowley.
Rayne
Miscellaneous-

200
83

Total.

372

197
178
11
386
51
29
27

Total

Total

East Baton Rouge:
Baton Rouge...
Miscellaneous...

Avoyelles:
Bunkie
Marks ville
Miscellaneous..

Total.

Total.

135

Beaureguard:
De Bidder
Ludington
Merry ville
Miscellaneous..

133
4
25
15

Total
Bien ville:
Arcadia
Miscellaneous..

East Carroll:
Lake Providence..
Miscellaneous

112

Bossier:
Bossier.
Miscellaneous..

37
126

Total

159
247
1,776
159
1,935
95
24

Total .

119
5
35
40

Evangeline:
Ville Platte....
Miscellaneous..

36
42

Total .

78

Franklin:
Winnsboro
Miscellaneous..

58
65

Total
52
49
4,312
65
503

107

East Feliciana:
Jackson
_..
Miscellaneous..
Total

Total..




30

De Soto:
Mansfield
Miscellaneous..

Assumption:
Napoleon ville_.
Miscellaneous..

Caldwell: Miscellaneous..
Cameron: Miscellaneous..

Total.

Total

Total _

Total.

10
20

Total.

Ascension:
Donaldsonville..
Miscellaneous. _.

Calcasieu:
De Quincy
Ged
Lake Charles.,
Sulphur
Vinton
Westlake
Miscellaneous..

Catahoula:
Jonesville
Miscellaneous..

Concordia:
Ferriday
Vidalia
Miscellaneous..

Total

Total

Number
of returns

Claiborne:
Haynes ville
Homer
Miscellaneous..

Allen:
Elizabeth
Kinder.
Oakdale
Miscellaneous..

Caddo:
Cedar Grove..
Oil City..
Shreveport
Vivian
Miscellaneous..

County and city

113

Grant:
Colfax
Miscellaneous..

47

Total.

79

Iberia:
Jeanerette
82
New Iberia
9 I
Miscellaneous..
726
45
85
12
24

72
145
35

Total .

252

Iberville:
Bayou Goula..
Plaquemine
White Castle..
Miscellaneous..

11
139
28
21

Total .

199

224

STATISTICS OF INCOME

TABLE 11.—Individual

returns by Slates and Territories—Number

of returns

distributed by counties, and by cities, townships; and post offices, calendar year
1926—Continued
LOUISIANA—Continued
County and city

Number
of returns

Number
of returns

County and city

Jackson:
Eros
Miscellaneous..

Pointe Coupee:
New Roads
Miscellaneous..

Total.
Jefftrson:
Gretna_
Kenner
McDonoghville.
Westwego
Miscellaneous...

Total .
Rapides:
Alexandria
Bcyce
Glenracra
p
Pineville
Miscellaneous..

Total.
Jefferson Davis:
Jennings
Lake Arthur...
Welsh
Miscellaneous..
Total.
Lafayette:
Lafayette
Miscellaneous.
Total
La Fcurche:
Matthews
Thibodaux
Miscellaneous..

80
32
37
20
100
269

Tctal

315
48
363
1
134
85

La Salle: Miscellaneous-

Livingston: Miscellaneous.
Madison:
Tallulah
Miscellaneous
Total.
Morehouse:
Bastrop
Miscellaneous..
Total.
Natchitoches:
Natchitoches...
Miscellaneous..
Total
Orleans:
New Orleans.>.
Miscellaneous..
Total.
Ouachita:
Monroe
West Monroe..
Miscellaneous..
Total

Plaquemine: Miscellaneous .




94
835
?3
32
37
44
232

_

1,203

Red River: Miscellaneous..

Tctal
Lincoln:
Ruston
Miscellaneous
Total.

24
70

192
29
221
32
100
27
127
156
60
216
101
66
167
19,430
679

85

Richland:
Alto
Ray ville
Miscellaneous
Total..

70
50

Sabine:

Fisher
Peason.
Miscellaneous

__

10
14
48

. _ _
_

85
98
3

72

Total
St. Bernard: Miscellaneous
St. Charles: Miscellaneous St. Helena: Miscellaneous
St. James:
Lutcher
Miscellaneous
Total

St. John the Baptist:
Gary ville
Miscellaneous
Total
St. Landry:
Eunice
Opelousas
Washington
Miscellaneous.
Total
St. Martin:
Breaux Bridge..
St. Martinville
Miscellaneous...
Total
St. Mary:
Berwick
Franklin
Morgan City...
Patterson
Miscellaneous..

40
69
109
19
42

195
16
82

341
24
24
14
62
14
102
112
49
38

20,109

315

1,237

83
13
24
73
28

Total
St. Tammany:
1, 015
Covington
78
Madison ville...
144
Mandeville
Slidell
46

Miscellaneous..
Total..

221

225

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
LOUISIANA—Continued
County and city
Tangipahoa:
Amite
Hammond
Independence
Kentwood
Miscellaneous
Total
Tensas: Miscellaneous
Terrebonne:
Hquma

Number
of returns

47
200
11
16
102

Vernon—Continued.

376

Washington:
Bogalusa

62

57

Miscellaneous

172

Total

254
33

Miscellaneous

287

Total

116
36

210
112

Webster:
Minden

Miscellaneous
Total.

Number
of returns

County and city

48

322

Miscellaneous

Union: Miscellaneous.

__.

Total

Ver million:
Abbeville
Gueydan
Miscellaneous
Total
Vernon:
Fullerton
Leesville

West Baton Rouge: Miscellaneous.
West Carroll: Miscellaneous
West Feliciana: Miscellaneous
Winn:
Winnfield
Miscellaneous
Total
State total

57
27
39
96
6
102

MAINE
C umberland— C ontinued.
Cape Elizabeth
Cumberland
Freeport
Gorham
Gray
Harpswell
New Gloucester
Portland
Scarborough
South Portland
Standish
Westbrook
Windham
Yarmouth
Miscellaneous

Androscoggin:
Auburn
East Livermore.
Lewiston
Lisbon
Mechanic Falls..
Poland
Turner
Webster
Miscellaneous. __
Total-.
Aroostook:
Ashland
Blaine
Bridge w a t e r . . .
Caribou
Eagle Lake
Easton
Fort F airfield.
Fort Kent
Frenchville
Grand Isle
Houlton
Island Falls._.
Limestone.
Madawaska...
Mapleton
Mars Hill
Monticello
Oakfield
Presque Isle
St. Agatha
Sherman
Stockholm
Van Buren
Wash burn
Miscellaneous..

Total...
Cumberland:
Bridgton.
Brunswick.,




Total

80
14
53
32
12
5
12
4,360
34
414
8
281
37
57
59
5,t805

Franklin:
Farmington
Jay
Phillips
Rangeley
Wilton...
Miscellaneous. _

120
14
16
48
65
106

Total

1, 299

369

Hancock:
Bar Harbor
Blue Hill
Brooksville
Bucksport
Deer Isle
Ellsworth
Gouldsboro
Mount Desert
Stonington
Tremont
Miscellaneous

193
14
1
31
6
91
4
62
14
34
120

Total

_.
._

570

226

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
MAINE—Continued
Number
of returns

County and city
Kennebec:
Augusta.
Benton

742
4
5
18
220
55
6
59
22
755
8
64
66

China.._
Clinton
Gardiner
Hallowell
Monmouth
Oakland
Vassalboro
Water ville
Winslow.
Winthrop
Miscellaneous..

2,024

Total.
Knox:
Camden
Rockland
Rockport
St. George
Thomaston
Union
Vinalhaven
Warren
Miscellaneous..

123
315
24
12
66
9
19
16
16

Total.
Lincoln:
Boothbay
Boothbay Harbor.
Bristol
WTaldoboro
Wiscasset
Miscellaneous

600

Total.
Oxford:
Bethel.
Dixfield
Fryeburg
Mexico
Norway...
Oxford
Paris
Rumford
Miscellaneous

51
22
36
59
62
17
73
297

Total.
Penobscot:
Bangor
Brewer.
...
Corinna
Dexter
East Millinocket-.
Enfield
Hampden
Lincoln
Milford...
Millinocket
Newport
Old Town

704
1,393
117
15
77
45
6
11
49
8
197
25
127
72
3
15
59

_.

Orono
Orrington
Patten
Miscellaneous

Total
Piscataquis:
Brownville
Dover-Foxcroft—
Greenville .
Guilford
Milo
Monson




2,219

..

30
86
52
41
45
20

County and city
Piscataquis— Continued.
Sanger ville
Miscellaneous

Number
of returns

11
25

Total .
Sagadahoc:
Bath
Bowdoinham..
Richmond
Topsham
Miscellaneous..

310

Total
Somerset:
Anson
Bingham
Fairfleld.
Hartland
Madison
Norridgewock..
Pittsfield
Skowhegan
Solon
Miscellaneous..

391

Total
Waldo:
Belfast
Searsport
Stockton Springs..
Winterport
M iscellaneous

520

Total.
Washington:
Bailey ville
Calais
Cherryfield
Danforth
East Machias..
Eastport
Harrington
Jonesport
Lubec
Machias
Machiasport...
Millbridge
Pembroke
Perry
Miscellaneous..

267

Total.

432

York:
Berwick
Biddeford
Buxton
Eliot
Hollis
Kennebunk
Kennebunkport..
Kittery
Lebanon
North Berwick...
Old Orchard
Parsonsfield
Saco
Sanford
South Berwick...
Wells
York
Miscellaneous

Total
State total.

292
15
37
30
17

34
25
79
13
87
6
54
142
4
76

175
18
0

42
110
13
20
10
87
8
10
32
33
5
10
3
1
48

36
327
25
13
8
105
44
116
10
36
60
17
237
514
62
54
112
49
1,825
19,709

227

STATISTICS OF INCOME

returns by iSi
States and Territories—Number of returns
distributed by counties, and by cities townships, and post offices, calendar year
es,
1926—Continued

TABLE 11.—Individual

MARYLAND

County and city
Allegany:
Cumberland
Frostburg
Lonaconing
M o u n t Savage
Westernport
Miscellaneous

Number
of returns

1,619
141
57
47
62
108

.

2,034

Anne Arundel:
Annapolis
Miscellaneous

677
431

Total

Total
City of Baltimore

County and city
Howard:
Ellicott City
M iscellaneous

138
121

Total

259

Kent:
Chester t o w n . .
Miscellaneous

113
68
181

Total

1,108

Montgomery:
Rockville.
Takoma Park
Miscellaneous.

_.

40, 062
Total

Baltimore:
Catonsville
Towson.
_
Miscellaneous

556
297
1,592

Total..

2,445

16
241
1C
2
137
676
1,190

Total

Total

43 I
31
76
150

Queen Anne:
Centerville
Miscellaneous

_

Total
St. Marys: Miscellaneous..

Carroll:
Union Bridge.
Westminster. _
Miscellaneous
Total

44
200
195
439

Somerset:
Crisfield

47
225

Total

428

Charles: Miscellaneous.

114

Dorchester:
Cambridge.
Hurlock
Miscellaneous

197
13
35

Total

245

Frederick:
Brunswick
Frederick
Miscellaneous
Total
Garrett:
Oakland
Miscellaneous

72
52

124
69
74
71

Miscellaneous.
145
Total

Cecil:
Elkton
North East
Port Deposit
Miscellaneous

183
477
1,617
2,277

Prince George:
Capitol Heights
Hyattsville
Laurel
Mount Rainier
Miscellaneous-_

Calvert: Miscellaneous.
Caroline:
Denton
Federalsburg—
Miscellaneous

Number
of returns

Talbot:
Easton
St^. Michaels
M iscell aneous.
Total
Washington:
Boonsboro
Hagerstown
Williamsport
Miscellaneous
Total
Wicomico:
Salisbury.
Miscellaneous..
Total
Worcester:
Berlin
Pocomoke City
Snow Hill
Miscellaneous
Total

.I

216
24
56
296
23
1,1 3
9
55
177
1,
448

292
29
321
42
76
46
55
219

Total
Harford:
Aberdeen.
Belair
Havre de Grace
Miscellaneous
Total




Miscellaneous for the State
Foreign
From other districts
State total

5,272
6,685
67,160

228

STATISTICS OF INCOME

TABLE 11.—Individual

returns by States and Territories—Number

of returns

distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
MASSACHUSETTS
County and city
Barnstable:
Barnstable
Bourne
Chatham
Dennis...
Falmouth
Harwich
Orleans
_.
Provincetown..
Sandwich
Yarmouth
Miscellaneous..
Total
Berkshire:
Adams...
Cheshire
Clarksburg
Dalton
Great Barrington..
Hinsdale...
Lanesborough
Lee
Lenox
New Marlborough.
North Adams
Pittsfield
Sheffield
Stockbridge
.___
West Stockbridge..
Williamstown
Miscellaneous
Total.
Bristol:
Acushnet
Attleboro
D artmouth
Dighton
Easton
Fairhaven
Fall River
Freetown
Mansfield
New Bedford
North Attleboro.
Norton
Raynham
Rehoboth
Seekonk...
Somerset..
Swansea..
Taunton
Westport
Miscellaneous
Total .
Dukes:
Edgartown
Oak Bluffs
Tisbury
Miscellaneous..
Total .
Amesbury__
Andover
Beverly
Danvers
Essex
_
GeorgetownGloucester...
Groveland...
Hamilton
HaverhilL...




Number
of returns

342
170
76
50
248
94
59
97
62
67
60
1,325
338
31
2
168
274
17
38
178
134
7
912
2,560
44
159
9
253
45
5,169
35
1,163
207
81
186
372
3,473
35
275
3, 643
474
110
43
10
32
98
84
1,418
56
11, 801

159
500
738
1,309
512
47
57
883
55
144
2,715

County and city
Essex—Continued.
Ipswich
Lawrence
Lynn
Lynnfield.
Manchester
Marblehead
Merrimac
Methuen...
Middleton
Nahant
Newbury
Newburyport...
North Andover.
Peabody
Rockport
Rowley
Salem__
Salisbury
Saugus._
Swampscott
Wenham
West N e w b u r y .
Miscellaneous...

Total _

Number
of returns

254
2,754
5,751
59
206
638
82
637
33
127
45
716
374
1,074
139
28
413
1,049
59
11
101
24, 067

Franklin:
Buckland
Colrain__
Deerfield
Erving
Greenfield
Montague
Northfield
Orange
Shelburne
Sunderland
Whately
Miscellaneous..
Total

1,567

Hampden:
Agawam__
Chester
Chicopee
East Longmeadow.
Holyoke.
Longmeadow
Ludlow
Monson
Palmer..
Russell
Southwick
Springfield
Westfield
West Springfield. __
Wilbraham
Miscellaneous

126
49
1,022
27
3,099
496
168
109
297
36
15
8,638
709
186
59
47

4
21
18
740
188
84
18
12
58

Total.
Hampshire:
Amherst
Belchertown..
Easthampton.
Hadley
Hatfield
Huntington
Northampton.
South Hadley..
Ware
Williamsburg..
Miscellaneous..

15,083

Total.

2,517

303
18
263
215
50
37
1,124
14£
245
43
71

STATISTICS OF INCOME

229

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
MASSACHUSETTS—Continued
County and city
Middlesex:
Acton
Arlington
_.
Ashland
Ayer
Bedford
Belmont
Billerica
Cambridge
Chelmsford
Concord
Dracut
Everett
Framingham
Groton
Holliston
Hopkinton
Hudson
Lexington
Lincoln
Littleton
Lowell
Maiden
Marlborough
Maynard
Medford
Melrose
Natick
Newton
North Reading..
Pepperell
Reading
Sherborn
Shirley
Somerville
Stoneham
Stow
Sudbury
Tewksbury
Townsend
Tyngsborough..
Wakefield
Waltham
Watertown
Wayland
Westford
Westqn.
__.
Wilmington
Winchester
Woburn
Miscellaneous...
Total
Nantucket: Nan tucket..
Norfolk:
Avon
Bellingham..
Braintree
Brookline
Canton
Cohasset
Dedham
Foxborough.
Franklin
Holbrook
Medfield....
Medway
Millis
Milton
Needham
Norfolk
Norwood
Plain ville
Quincy
Randolph. __
Sharon.




Number
of returns

123
2,661
107
156
102
2,061
181
7,104
192
586
62
1,580
1,286
163
110
97
310
727
114
65
3,307
2,747
532
219
3,102
2,169
641
7,384
22
90
671
47
42

County and city
Norfolk—C ontinued.
Stoughton
Walpole
Wellesley
Westwood
Weymouth
_.
Wrentham___
M iscellaneous
Total.
Plymouth:
Abington
Bridge water
Brockton
Duxbury
East Bridgewater.,
Hanover
Hanson
Hingham
Hull
Kingston
Lakeville
Marion
Marshfield
Mattapoisett..
Middleborough
Norwell...
Pembroke
Plymouth
_..
Rochester. _
Rqckland..
Scituate...
_..
Wareham
West Bridge water..
Whitman
Miscellaneous

508
40
54
39
Total.
36
18 Suffolk:
Boston
817
Chelsea
1,570
Revere..
2,076
Winthrop
141
Miscellaneous..
77
307
125
Total.
1, 562
836 Worcester:
Ashburnham
53
Athol
Auburn
53,405
Barre
Blackstone
195
Brookfield
Carlton
52
Clinton..
34
Douglas...
813
Dudley
8,807
Fitchburg...
356
Gardner
275
Grafton
860
Hardwick
146
Harvard
347
Hclden
117
Hopedale
Hubbardston
79
Lancaster
104
Leicester
68
Leominster
1,486
Lunenburg
768
Milford
45
Millbury
744
Millville
46
Northboro
3,849
Northbridge
224
North Brookfield-.
224

Number
of returns

284
366
1,362
130
737
90
94
22, 507
240
299
3,777
86
71
133
45
519
86
108
5
94
107
57
368
38
30
547
209
224
59
304
162
8,242
50, 212
1,271
1,031
1,499
118
54,131
64
454
329
81
46
77
76
360
71
35
2,093
675
205
43
60
110
130
7
121
132
740
30
2,522
205
44
221
281
70

230

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
MASSACHUSETTS—Continued
County and city
Worces ter—C ontinued.
Oxford
Rutland _
Shrewsbury
Southboro
Southbridge
Spencer
Sterling
Sturbridge
Sutton
Templeton
Upton__
. . . .
Uxbridge
_
Warren

Number
of returns

93
53
226
136
456
202
34
22
27
79
26
206
72

County and city

W orcester—C ontinued.
Webster
Westboro
West Boylston
West Brookfleld
Westminster
Winchendon
Worcester
Miscellaneous
Total _
State total

Number
of returns

705
171
36
22
35
201
11, 637
153
23,874
224,042

MICHIGAN
Alcona: Miscellaneous.
Alger:
Munising
Miscellaneous

120
20

Total.
Allegan:
Allegan
Otsegc
Plain well
Miscellaneous.

130
83
80
130

Total.

423

.Alpena:
Alpena
'
Miscellaneous..

385

Total.

Total

102

22
120
36

Total .

178

Barry:
Hastings
Nashville
Miscellaneous-

145
29
56

Total.

230

Bay:
Bay City
Essexville
Miscellaneous.

1,520
32
50

Total.

1,602

Total




Calhoun:
Albion
Battle Creek
Homer
Marshall
Miscellaneous...

730
40
155
380
39
270
60
53
152
1,879

210
27
23
3
323
275
2,140
35
190
42

50

Baraga:
Baraga
L'Anse
Miscellaneous

Benzie:
Frankfort
Miscellaneous..

Total
Branch:
Bronson
Coldwater
Quincy
Union City
Miscellaneous...
Total

Antrim:
Mancelona
Miscellaneous..
Arenac: Miscellaneous.

Berrien:
Benton H a r b o r . .
Berrien Springs..
Buchanan
Niles..
New Buffalo
St. Joseph
Three Oaks
Watervliet
Miscellaneous

Total
Cass:
Cassopolis
Dowagiac
Marcellus
Miscellaneous. __

2,682

Total
Charlevoix:
Boyne City
Charlevoix
East Jordan
Miscellaneous. __

331

50
240
12

60
54
14

Total
Cheboygan:
Cheboygan
M iscellaneous...

140
46

Total
Chippewa:
Sault Ste. Marie.
Miscellaneous...

320
24

Total

186

344

STATISTICS OF INCOME

231

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
MICHIGAN—Continued
County and city

Number
of returns

Clare:
Clare
Miscellaneous..

County and city

Grand Traverse:
Traverse City.
Miscellaneous.

Number
of returns

330

53

Total

346;

Clinton:
Ovid
St. Johns
Miscellaneous..

25
110
31

Total..

166

Gratiot:
Alma
Ithaca
St. Louis
Miscellaneous.

180*
68
33
60

Total

Total

Crawford:
Grayling
Miscellaneous..

Hillsdale:
Hillsdale
Jonesyille
Reading
Miscellaneous.

Total..
Delta:
Escanaba
Gladstone
Wells
Miscellaneous..

520
110
17
39

Total
Dickinson:
Iron M o u n t a i n .
Norway
Vulcan
__.
Miscellaneous..

620
95
18
20

Total..

753

Eaton:
Bellevue
Charlotte
Eaton R a p i d s . .
Grand L e d g e Miscellaneous..

21
160
92
110
51

Total
Emmet:
Harbor Springs
Pellston
Petoskey
Miscellaneous. _
Total
Genesee:
Clio
Fenton
Flint
Flushing
Mount Morris.
Miscellaneous. _
Total

434

74
17
260
28

379
50
101
5,931
42
53
161
6,338

Gladwin:
Glad win
Miscellaneous..
Total

Total
Huron:
Bad Axe
Harbor Beach_
Sebewaing
Miscellaneous.
Total
lngham:
East L a n s i n g Lansing
Leslie
Mason
Williamston...
MiscellaneousTotal
Ionia:
Belding
Ionia
Lake Odessa..
Lyons
Portland
Miscellaneous.
Total

Gogebic:
Anvil location..
Bessemer
Iron wood
Wakefield
Miscellaneous..

29
138
623
52
58

Total...

900




Total
Houghton:
Atlantic Mine
Baltic
Calumet
Chassell
Dollar B a y . . . .
Hancock
Houghton
Hubbell
Kearsarge
Lake L i n d e n . .
Laurium
Painesdale
South R a n g e . .
Trimountain.Miscellaneous.

Iosco:
East T a w a s . . .
Tawas C i t y . . .
Miscellaneous .
Total

341

190
IP
23;
42
274

9
220
20
10
232
245
33
1
70
140
6
11
1
25
1,036
100
84
23
173
'MO
140
3,190
IS
85
20
55
3,508
10O
340
45
12
34*
52
583
36
20
15
71

232

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
MICHIGAN—Continued
Number
of returns

County and city
Iron:
Amasa
__.
Caspian
Crystal Falls...
Iron River
Stambaugh
Miscellaneous..

9
30
95
200
45
19

TotalIsabella:
Mount Pleasant..
Miscellaneous

145
54

Total _

199

Jackson:
Jackson
Miscellaneous..

2,580
148

Total

2,728 !
2,800
46
152

Total.

2,998

95
18

Total.

113

Mackinac:
St. Ignace
Miscellaneous..

40
54

Total

94

Macomb:
Halfway
Mount Clemens..
New Baltimore..
Richmond
Romeo
Roseville
Miscellaneous

214
880
31
38
80
50
320
1,613

Manistee:
Arcadia
Manistee.
Miscellaneous..

7
261
32

Total

Kalkaska:
Kalkaska
Miscellaneous..
Total.

Total

Luce:
Newberry
Miscellaneous..

Total.

Kalamazoo:
Kalamazoo
Vicksburg
Miscellaneous..

Kent:
Cedar Springs
Grand Rapids
Lowell
Rockford.Sparta
Miscellaneous

Number
of returns

County and city

._.
..
.

. . .

Keweenaw:
Mohawk
_
Miscellaneous

33
13,780
90
80
51
105
14,139
14
29

Total

43

Lake: Miscellaneous.
34
63
140
134

Total

371
38

_

500
45
32
73
42
95
121

Total

908

Livingston:
Fowlerville
Howell
Miscellaneous

49
163
75

Total

287




304
610
149
17
39

Total .

1,127

Mason:
Ludington
Scottville
Miscellaneous..

280
22
3

Total..
Mecosta:
Big Rapids
Miscellaneous..

140
40

Total

Lapeer:
Almont
Imlay City
Lapeer
Miscellaneous
Leelanau: Miscellaneous
Lena wee:
Adrian
Blissfield
Clinton
Hudson
Morenci
_
Tecumseh
Miscellaneous.

300

Marquette:
Champion
Ishpeming
Marquette
Negaunee
Republic
Miscellaneous..

180

Menominee:
Hermansville..
Menominee
Miscellaneous..

15
360
36

Total

411

Midland:
Midland . . . .
Miscellaneous

.

Total....'

302

Missaukee: Miscellaneous
Monroe:
Dundee
Monroe
_ _
Miscellaneous..

281
21

30

_

16
800
70

Total

886

Montcalm:
Carson City
Greenville

40
160

233

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
MICHIGAN—Continued

Montcalm—Continued.
Howard City
Miscellaneous
Total.
Muskegon:
Montague
Muskegon
Muskegon Heights.
Whitehall
Miscellaneous
Total
Montmoreney: Miscellaneous.

21
123

Total.

Total.
Ocean a:
Hart
Pent water
Shelby
Miscellaneous..
Total

Total.
20
1,415
660
42
35

21

19
115
16

Total

159

Roscommon: Miscellaneous..

16

Saginaw:
Carrollton
Chesaning
Saginaw
St. Charles
Miscellaneous

10
48
3,238
47
122

Total.

3,465

129

St. Clair:
32
Algonac
1,040
Marine City_ _
45
Marys ville
202
Port Huron
566
St. Clair
78
Yale
91
71
Miscellaneous.
90
Total
140
2, 250
200 ! St. Joseph:
Constantine__.
1,410 I
Sturgis
108 I
6,323

105
160
26
1,510
170
26
72
5,069
60
240
290
75

Three Rivers..
Miscellaneous.
Total

66
21
31
25
143

665

Sanilac:
Croswell
Marlette
Sandusky
Miscellaneous.

36
20
44
89

Total.
Schoolcraft:
Manistique
Miscellaneous..

Total
Ontonagon:
Greenland
Ontonagon
Rqckland
Miscellaneous..

150
3

Total _
Shiawassee:
Corunna
Durand
Owosso
Miscellaneous..

Total.
Osceola:
Evart
Reed City
Miscellaneous..

25
430
82

Total.
Tuscola:
Caro
Cass City...
Vassar
Miscellaneous

Total.
Oscoda: Miscellaneous.
Otsego: Gaylord




1,254

Presque Isle:
Onaway
Rogers City__.
Miscellaneous.

2,172

Ogemaw:
West Branch...
Miscellaneous..

Ottawa:
Coopers ville...
Grand Haven_
Holland

55
120
61

344

Newaygo:
Fremont
Newaygo...
Miscellaneous
Oakland:
Berkley
Birmingham
Clawson
Farmington
Ferndale
Holly
Milford
Orion
Oxford
Pleasant Ridge..
Pontiac
Rochester
Royal Oak
Miscellaneous.. .

Ottawa—Continued.
Spring Lake
Zeeland
Miscellaneous

Total

320
670

Van Bur en:
Bangor
Decatur
Hartford

.

100
40
31
76
247
40
30
57

234

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
MICHIGAN—Continued
Number
of returns

County and city
Van Buren—Continued.
Lawton
Paw Paw
South Haven _
Miscellaneous
Total

.

..

Washtenaw:
Ann Arbor
Chelsea
Manchester
Milan
Saline
Ypsilanti
Miscellaneous
Total
Wayne:
Brightmoor
Dearborn
Detroit
Ecorse
Eloise

___

.-

-

Wayne—Continued.
Fordson (formerly Springwells)
Grosse He
Grosse Pointe.
Hamtramck
_
Highland Park.
Lincoln Park
Northville
Plymouth
River Rouge. __.
Trenton
j
Wayne
. ._
Wyandotte
._
__
|
Miscellaneous
_
_

30
100
172
48
477

_
_

.
._

.

.

-

1,650
60
30
70
61
610
36 j

-

-

Total

28
740 1
92, 775
240
1

Total _

582
80
1,600
580
2,650
120
230
300
490
210
240
1,020
206
102,092

Wexford:
Cadillac
Miscellaneous

2,517

_

Number
of returns

County and city

320
11

.

State total

. -

331

_.

_

176,804

1
MINNESOTA

Aitkin:
Aitkin
Miscellaneous

i
40
43

Total

83

Anoka*
Anoka
M iscellaneous

89
23

Total

112

Becker:
Detroit Lakes
Frazee
Miscellaneous.

136
21
30

Total

187

Beltrami:
Bemidii
Miscellaneous

204
31

Total

235

Benton:
Sanlc Ranids
Miscellaneous.._
Total
Big Stone:
Grace ville
Ortonville
Miscellaneous. __
Total

22
33

317

Carlton:
Cloquet . _ _.
M iscellaneous

._

Total

320
49
91

Total

140

Cass:
Cass Lake
Miscellaneous

_

Total

105
50

Total

31
68
34

Total

623
204
43
51

Clearwater: Miscellaneous

155
108

_

_.
_

Total

37
204
102
343

._ -

Cook: Miscellaneous.
Cottonwood:
Mountain Lake.
Windom
Miscellaneous

66
56
122

Chippewa:
M! onte video
Miscellaneous.. _

Clay:
Barnes ville . .
Moorhead..
M iscellaneous.
Total

133

228
92

Carver:
Chaska
M iscellaneous

Chisago: Miscellaneous

11
578
34




19

Total

55

Blue Earth:
La.k6 Crvst&l
Mankato
Miscellaneous

Brown:
New Ulm
Sleepy Eye
Springfield

Brown—Continued.
Miscellaneous

32
9

__

21
68
34
123

235

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
MINNESOTA—Continued

County and city

Crow Wing:
Brainerd
Crosby
Ironton
Miscellaneous

Number
of returns

221
77
37
47

Total
Dakota:
Farmington
Hastings
South St. P a u l . . .
Miscellaneous

27
74
306
94
501

Total
Dodge:
Kasson
Miscellaneous
Total

95
112
28
32

Total

172

Houston:
Caledonia.-.
Miscellaneous

44
64

Total

108

Hubbard:
Akeley
Park Rapids
Miscellaneous

10
47
7

Total...

64

Isanti:
C ambridge
Miscellaneous

22
68
90

Itasca:
Bovey
C oleraine
Deer River
Grand Rapids
Nashwauk
Miscellaneous
Total...
Jackson:
Jackson
Lakefield..
M iscell aneous

Fairibault-.
Blue Earth
Wells
Winnebago
Miscellaneous

34
52
1
90
67
117
..-.

361

._.

63
30
54

Total

147

Kanabec:
Mora___
Miscellaneous

12
15

228

Total
Fillmore:
Chatfield--.
Lanesboro
Preston
Rushford
Spring Valley
Miscellaneous

Total-.
Kandiyohi:
Willmar
Miscellaneous

Total

189

Freeborn:
Albert Lea
Miscellaneous

364
75

Total

439

Goodhue:
Cannon Falls
Kenyon
Red Wing
Zumbrota
Miscellaneous

26
37
323
41
61

Total

488

27
170
91

Total
Kittson:
Hallock
Miscellaneous

261
26
24

Total..
Koochiching:
International Falls
Miscellaneous

50
204
36

Total
Lac qui Parle:
Dawson
M adison
Miscellaneous

240

Total...
Lake:
Two Harbors
Miscellaneous

113

Total--.
Lake of the Woods:
Baudette...
M iscellaneous

174

52
42
19

80

Grant: Miscellaneous.
Hennepin:
Edina
Excelsior
Hopkinsl...
Minneapolis
Richfield
Robbinsdale
St. Louis P a r k . . . .
Miscellaneous

6
113
114
24, 790

13
98
16
221
25, 371

Total




Number
of returns

Total...

Douglas:
Alexandria.
Osakis
Miscellaneous

91073—28-

County and city

-16

Total

170
4

21
6
I-

27

236

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
MINNESOTA—Continued
County and city
Le Sueur:
Le Sueur
Montgomery
New Prague
Waterville

Number

County and city

of returns

Nobles:
Adrian
Worthirigton
M iscellaneous

...

Miscellaneous

Total...
180

Total.
Lincoln: Miscellaneous

74

Lyon:
Marshall—
Tracy
M iscellaneous

111
92
78

Total

Number
I of returns

23
119
67
209

Norman:
Ada
Miscellaneous

38
55

Total

93

Olmsted:
Rochester
Miscellaneous

918
70

281
Total

McLeod:
Glencoe.Hutchinson
Miscellaneous
201

Total..
Mahnomen:
Mahnomen
Miscellaneous

15

Total
Pennington:
Thief River Falls.
Miscellaneous

Total
Marshall:
Warren
Miscellaneous

340
24
36
101
501
90

Total

Total

112

Martin:
Fairmont
M iscellaneous

187
102

Pine:
Pine City
Sandstone
M iscellaneous

28
23
56

Total.

169

Mille Lacs:
Milaca
Princeton
Miscellaneous

107
125
52

Total

Total.

Total
Pipestone:
Pipestone
Miscellaneous

Meeker:
Litchfield—
Miscellaneous

177

Polk:
Crookston
East Grand Forks.
Fosston
Miscellaneous

221
81
16

Total..
84

Total_-_
Morrison:
Little Falls
Miscellaneous

136
53

Total

189

Mower:
Austin,.
M iscellaneous

357
76

Total

433

Murray:
Slayton
Miscellaneous

Pope:
Glenwood
Miscellaneous

73
36

Total

109

Ramsey:
N o r t h St. P a u l . . . .
St. Paul
White Bear L a k e Miscellaneous
Total
Red Lake:
Red Lake F a l l s . . .
Miscellaneous

Total
Nicollet:
St. Peter
M iscellaneous

Otter tail:
Fergus Falls
Pelican Rapids
Perham
Miscellaneous

91

_

Total




Total
Redwood:
Redwood Falls
M iscellaneous
Total

13,594
187
23
13,867
15
14
29
73
94
167

237

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
MINNESOTA—Continued
County and city
Renville:
Fairfax
Olivia
Renville
Miscellaneous..

Number
of returns

10
72
44
145

Total
Rice:
Faribault
Northfield
Miscellaneous..

306
162
18

Total

Number
of returns

County and city

Stevens:
Morris
Miscellaneous..

71
36

Total.

107

Swift:
Appleton
Benson...
Miscellaneous..

41
74
38

TotaL

153

Reck:
Luverne
Miscellaneous..

102
37

Todd:
Long Prairie...
Staples
Miscellaneous..

42
63
56

Total.

139

Total.

161

Roseau:
Roseau.
Warroad
Miscellaneous..
Total
St. Louis:
Aurora..
Biwabik
Buhl....
Chisholm
Duluth
Ely..
Eveleth
Gilbert....
Hibbing
Kinney
Mountain Iron..
Proctor
Tower
Virginia
Miscellaneous. _.
Tctal.

Traverse:
Browns Valley.
Wheaton
Miscellaneous...
44
28
24
29
204
5,136
170
306
49
816
5
6
170
26
444
19
7,432

Scott:
Belleplaine
Jordan..
Shakopee
Miscellaneous..
Total

120

27
102

Total.

129

Stearns:
Melrose..
Paynes ville
St. Cloud
Sauk Center...
Miscellaneous..

34
37
544
75
136

Total.




87

Wabasha:
Lake City.....
Plain view
Wabasha
Miscellaneous..

93
24
42
65

Total
Wadena:
Wadena
Miscellaneous

224

...

_ . ._

95
22

Total.

117

Waseca:
Janes ville
Waseca
Miscellaneous

22
109
29
160

Washington:
Stillwater
Miscellaneous
Total.

Sibley:
Winthrop.
Miscellaneous

Steele:
Blooming Prairie..
Owatonna
Miscellaneous

Total .

Total.,-

Sherburne: Miscellaneous..

Total.

23
50
14

257
69

-

326

Watonwan:
Madelia
St James
Miscellaneous.

33
111
29

Total.

173

Wilkin:
Breckenridge
Miscellaneous

- -

102
57

Total.

159

18
196
16

Winona:
St Charles
W^inona
Miscellaneous

17
680
34

230

Total

731

826

238

STATISTICS OF INCOME

TABLE

11.—Individual

returns by States and

Territories—Number

of returns

distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
MINNESOTA—Continued
Number
of returns

County and city
Wright:
Buffalo
Cokato _
Delano
Monticello
Miscellaneous

...
_
_

Total

51
36
32
12
91

Number
of returns

County and city
Yellow Medicine:
Canby
Granite Falls
Miscellaneous

_

Total
State total._

222

62
58
58

.._
_

._.
_

178
64, 227

MISSISSIPPI
Adams:
Natchez
_.
Miscellaneous

_.

Total..

499
2
501

Alcorn:
Corinth
Miscellaneous

201
1

Total

Clay:
West Point
Miscellaneous..
Total

202

Coahoma:
Clarksdale
Miscellaneous..

Total.
Copiah:
21
Crystal Springs .
13 |
Hazlehurst
Miscellaneous.. _

Amite:
Gloster
Miscellaneous
Total..

94
22

Total.

572'
253
825
48
72:
24

34

Attala:
Kosciusko
Miscellaneous..

100

116

Total .

Benton: Miscellaneous
Bolivar:
Cleveland
Rosedale
Shaw
Shelby
Miscellaneous.

3

Covington:
Collins
Miscellaneous..
Total...
DeSoto: Miscellaneous.

. -

. . .

Total
Calhoun: Miscellaneous
Carroll: Miscellaneous

103
71
71
64
301

Forrest:
Hattiesburg
Miscellaneous-

610

.

31
58
2

George: Miscellaneous.
Greene: Miscellaneous.

Total

91

Grenada:
Grenada

Choctaw:
Ackerman
Miscellaneous

15
2

Total

17

Claiborne:
Port Gibson
Miscellaneous

55
11

Total-

66

Clarke:
Quitman
Stonewall- Miscellaneous

.
-..

Total..




. .

. .

38
4
33
75

631

Total

Total
--

74

Franklin:
Bude
Miscellaneous .

12
31

Chickasaw:
Houston
Okolona - Miscellaneous

20
18

MiscellaneousTotal
Hancock:
Bay St. Louis..
Miscellaneous..
Total
Harrison:
Biloxi
Gulfport
Lyman
Pass ChristianMiscellaneous. .
Total.

43
13
40
148
17
165
73
29
102
386
530
12
76
147
1,151

STATISTICS OF INCOME

239

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926— Continued
MISSISSIPPI—Continued
Number
of returns

County and city
Hinds:
Jackson.
Miscellaneous..

1,756
136

Total.

1,892

County and city

Lincoln:
Brookhaven....
Norfield
Miscellaneous.

Number
of returns

196

TotaL

Holmes:
Durant..
Lexington
Miscellaneous..

84
Lowndes:
83 !
Columbus
115
Miscellaneous.

Total.

Total

Humphreys:
Belzoni
Miscellaneous..

Madison:
Canton
Miscellaneous..

341
19
360

142

Jackson:
Moss Point
Pascagoula
Pecan Springs.
Miscellaneous..
Total .

184

Total _

90
12

Total _

Total
Issaquena: Miscellaneous..
Itawamba: Miscellaneous.

207
27
234

Marion:
Columbia
Miscellaneous.

44

102

Marshall:
Holly Springs,.
Miscellaneous..

57
19

Total _

Jasper: Miscellaneous
Jefferson: Miscellaneous
Jefferson Davis: Miscellaneous..
Jones:
Ellisville
Laurel
Miscellaneous

30
540
20

Total

590

Monroe:
Aberdeen.
Amory
Miscellaneous..

103
56
10

Total.

60

Montgomery:
Winona
Miscellaneous..

LaFayette:
Oxford
Miscellaneous
Total

47

Neshoba:
Philadelphia..
Miscellaneous..

Lamar:
Lumber ton .
Sumrall
Miscellaneous

62
14
12

Kemper: Miscellaneous_.

Total.

Total-

Total

88

Lauderdale:
Meridian
Miscellaneous

.......
._ .

Total

1,148

Lawrence: Miscellaneous
Leake: Miscellaneous
Lee:
Tupelo
Miscellaneous

35
16

.

.

226
36

Total _
Noxubee:
Macon
Miscellaneous.

43
73

Total.
Oktibbeha:
Stark ville
Miscellaneous..

58
10

262

Total...
Leflore:
Greenwood
.
Itta Bena
Miscellaneous
Total

1,036
112

Newton:
Newton
Union
Miscellaneous.

.




-

Total.

574
61
173

Panola:
Bates ville
Sardis
Miscellaneous..

28
47
67

808

Total..

142

240

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
MISSISSIPPI—Continued

County and city-

Number
of returns

Pearl River:
Picayune
Poplarville
Miscellaneous

Tate:
Senatobia
Miscellaneous

49

138
T i p p a h : Miscellaneous..

Perry:
Richton
Miscellaneous

Tishomingo:
Iuka.._

Total

_

45
15
7

Miscellaneous
22

_

Total

340
36
34
30
440

Total.__
143
Tunica: Miscellaneous..
Union:
New Albany
Miscellaneous

Pontotoc:
Pontotoc
M iscellaneous

Total

Total__

36

Quitman:
Marks
Miscellaneous

71
2
73
30

Walthall: T y l e r t o w n . . .
Warren:
Vicksburg

Prentiss: Booneville

1,001
23
1,024

Miscellaneous
Total
103

Total..
Rankin:
Pelahatchie
M iscellaneous
Total......

Number
of returns

20
23

Total

Total

Pike:
McComb
Magnolia
Summit
M iscellaneous

County and city

23

-

Scott:
Forest
Miscellaneous
Total
Sharkey: Miscellaneous.
Simpson: Miscellaneous.
Smith: Miscellaneous...
Stone:
Wiggins.
M iscellaneous
Total
Sunflower:
Indianola
Moor head
Ruleville.
Miscellaneous.

64

Washington:
Greenville
Leland
Miscellaneous
TotaL.
Wayne: Miscellaneous-.
Webster: Miscellaneous.
Wilkinson:
Woodville...
Miscellaneous
Total
Winston:
Louisville
Miscellaneous

589
123
209
921
40
18
34
17
51
44
13

Total

128
36
60
282

98
33

Total

30

Yalobusha:
Water Valley
Miscellaneous

131

Total.

Total

246

325

506
57
30
159

57

Total

Tallahatchie:
Charleston
Tutwiler
Miscellaneous

Yazoo:
Yazoo City
Miscellaneous




State total

17,196

241

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
MISSOURI
Number
of returns

County and city
Adair:
Kirksville
Novinger
Miscellaneous.

190
36
3

Number

County and city

Callaway:
Fulton
Miscellaneous

.

of returns

97
14

._

111

Total

Total.

229
Cape Girardeau:
Cape Girardeau
40
Jackson
30 !
Miscellaneous,- . .

Andrew:
Savannah
Miscellaneous..

70 ;

Total.
Atehison:
Rockport
Tarkio
Miscellaneous..

50
80
28

Total-

158

.

Total

240
34
26

Total.

300

Barry:
Cassville
Monett
Miscellaneous..

8
80
10

Total.

446

Carrollton
Nqrborne
Miscellaneous..
Total

45
10
50

Total.

205

Carter: Miscellaneous-.
Cass:
Harrisonville...
Pleasant Hill...
Miscellaneous..
Total.

105

Benton: Miscellaneous
Bollinger: Miscellaneous.
Boone:
Centralia
Columbia
Miscellaneous

15
12
48
388
14

Chariton:
Brunswick
Salisbury
Miscellaneous..

112

Clark:
Kahoka
Miscellaneous

5
15
17

Total..
Clay:
Excelsior Springs,.
Liberty
Miscellaneous

120
1\5

320

Total _

Buchanan:
St. Joseph
Miscellaneous..

2, 720
15

Total.




35
45
32

450

Total .

Total

45
45
50

140

Christian: Miscellaneous..

Total.

Miscellaneous-

7

Cedar:
Eldorado Springs.
Miscellaneous

Total

Bates:
Butler
Rich Hill
Miscellaneous.,

Caldwell:
Braymer
Hamilton

155
30
20

Total

Barton:
Lanaar
Liberal
_.
Miscellaneous.

Total.

382
50
14

Carroll:

Audrain:
Mexi co
Vandalia
Miscellaneous..

Butler:
Poplar Bluff
Miscellaneous

. . ..

2, 735

!
|

192
8
200

Clinton:
Cameron.
Lathrop.

_

Plattsburg
Miscellaneous..

Total
Cole:
Jefferson City..
Miscellaneous..
Total..
Cooper:
Boonville
Miscellaneous..
Total
Crawford: Miscellaneous..

85
20
75
10
190
420
10

430
120
23

242

STATISTICS

OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
MISSOURI—Continued
Number
of returns

County and city

Dade:
Greenfield
Miscellaneous..

County and city

Harrison—Continued.
Miscellaneous

Number
of returns

10

Total
Henry:
Clinton
Deepwater
Windsor
Miscellaneous

Total..
Dallas: Miscellaneous..
Daviess:
Gallatin
Pattonsburg
Miscellaneous

39
130
10
24
10

__.
Total
43

Da Kalb:
Maysville
Miscellaneous..
35

Total
Dent:
Salem
Miscellaneous..

Holt:
Mound City
Miscellaneous-

22
75

Total..

Total.

97

Howard:
Fayette
Glasgow
Miscellaneous

66
26
30

Total...
Total.
Howell:
Mountain View
West P l a i n s . . .
Willow Springs
Miscellaneous

Douglas: Miscellaneous.
Dunklin:
Campbell
Card well
__
Kennett..
Maiden
Senath
1
Miscellaneous.

Total.
Iron: Miscellaneous

5
65
15
2
87
27

,
132

Total _
Franklin:
Pacific
-._.
Union
Washington
Miscellaneous..

53

Total
Gentry:
Albany
King City
Stanberry
Miscellaneous..
Total.

1,260
6

Total.

1,275




15
10
200
3
1,120
25
150
10
1,533

Jefferson:
Crystal City
De Soto
Festus
Miscellaneous

Greene:
Ash Grove
Republic
Springfield
Miscellaneous..

Total

22,078

Jasper:
Carl Junction
Carterville
Carthage
Duenweg
Joplin
Sarcoxie
Webb City
Miscellaneous
Total

Gasconade:
Herman
Miscellaneous..

Harrison:
Bethany
Cainsville

520
21, 200
70
18
270

Total
244

Total..

Grundy:
Trenton.. _
Miscellaneous

Jackson:
Independence
Kansas City
Lees Summit
M o u n t Washington
Miscellaneous

85
73
85

Total

_

331

Johnson:
Holden
Warrensburg
Miscellaneous

35
95
30

Total

160

175

Knox:
Edina
Miscellaneous

31
16

25
4

Total

47

165
10

243

STATISTICS OP INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
MISSOURI—Continued
Number
of returns

County and city
La Clede:
Lebanon.- _ __
Miscellaneous

30
4

Total

Number
of returns

County and city

Miller:
Eldon

30
3

Miscellaneous

75
150
40
75

Total

Total

33

Mississippi:
Charleston
East Prairie
Miscellaneous

63
13
7

Total

34

Lafayette:
Higginsville
Lexington ._
Odessa
Miscellaneous

83

340

Monitean:
California
55 I
Tipton
15
Miscellaneous

Lawrence:
Aurora
Marionville
Miount Vernon
Pierce City __

12
15 !
5

Total

_

Total

35
14
24

.

..

Lincoln:
Elsberrv
Troy

73
10
41
30

Total

81

Miscellaneous

77

.

Morgan:
Versailles

85
72
39

Total-Linn:
Brookfield

41
29
7

Montgomery:
Montgomery..
Wpllsvillp
Miscellaneous
Total

.

64

._

30
4

Total

196
123
15

Parma
Portage ville
_
Miscellaneous

Total

138

34
7
11
37
7
20
14

Morehouse

Livingston:
Chillicothe
Miscellaneous

13

Macon:
Bevier
La Plata

21
30
78
21

Miscellaneous
Total

150

Miscellaneous

36
2

_

38

Maries: Miscellaneous.
Marion:
Palmyra
Miscellaneous

Total

_

_
_

Total
Mercer:
Princeton
Miscellaneous
Total...




4
596
39
9
644
15
1

.,

16

96
6
100
10
3

Neosho
Seneca
Miscellaneous
Total

119

Nodaway:

130
60

.

Total
Oregon:
Thaver
Miscellaneous

190
ooco

Total

_

Newton:

Miscellaneous

Madison:

_

21

Total..

23
1

Ozark: Miscellaneous
Pemiscot:
Caruthersville
Hayti
Miscellaneous
Total-_

15
22
27

.

New Madrid:

Total

McDonald: Miscellaneous

60
6
1
67

Monroe:
102 i
Monroe City
Paris
M iscellaneous

Lewis:
Canton
Le Grange
Total _ .

.

- -

145
35
26
206

244

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
MISSOURI—Continued
County and city

Number
of returns

Perry:
Perry ville
M iscellaneous

32
7

Total

39

. .

Pettis:
Sedalia
Miscellaneous.

_

500
25

Total

525

Phelps:
Newburg
Rolla
St Jamps
Miscellaneous

11
68
6
3

Total__

88

Pike:
Bowling Green
Louisiana
M iscellaneous

37
121
33

Total. __

191

Number
of returns

County and city
St. Francois:
Bonne Terre
Desloge
Elvins
Farmington
Flat Rivpr
Miscellaneous

. _.

124
57
29
98
103
99

. .__

Total

510

Ste. Genevieve:
Ste Genevieve
Miscellaneous

55
11

Total

66

St. Louis:
Clayton
Ferguson
Kirkwood
Maplewood
Richmond Heights
University City
Webster Groves
Wellston
Miscellaneous

986
238
586
670
250
1,392
1,784
141
1,576

.

Platte: Miscellaneous.

70

Total

Polk:
Bolivar
Miscellaneous.

20
10

Saline:
Marshall
Slater .
Sweet SDrings
Miscellaneous

200
95
25
50

Total

370

Total
Pulaski: Miscellaneous

30
23

Putnam:
Miscellaneous-.
Total.
Rails: Miscellaneous

35
4
39
22

Randolph:
Higbee
Huntsville
Moberly
Miscellaneous

13
13
426
4

Total

80
60

Schuyler: Miscellaneous. _

24

Scotland:
M^emphis
Miscellaneous.

17
9

._

Total

26

456

Ray:
Richmond
Miscellaneous

7,623

Total

140
17

Ripley:
Doniohan
Miscellaneous.

23
24
326
50

273

Shannon* Miscellaneous
Shelby:
Clarence
Shelbina
Miscellaneous
Total
Stoddard:
Bernie
Bloomfield
Dexter.
M iscellaneous

7

_

15
20
21

. ...

56

_.

4
19
35
20

. ..

Total

Total...
St. Clair:
Appleton City.
Osceola __
Miscellaneous

376
10
10
7

Sullivan:
Milan
Miscellaneous

Total. _.

27

Total




59
44
13
114
43

Total

Reynolds: Miscellaneous

Total. _
St Charles:
St Charles
Miscellaneous.

Scott:
Chaffee
Illmo
Oran
Sikeston
Miscellaneous.

78

Stone: Miscellaneous

7
=

=
20
15
35

245

STATISTICS OF INCOME

i"\BLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
MISSOURI—Continued
Number
of returns

County and city
Taney: Miscellaneous
Texas: Miscellaneous

.

Vernon:
Nevada
.
Miscellaneous

9
10

Number
of returns

County and city
Webster—Continued.
Miscellaneous

5

Total
210
10

Total

220

Warren: Miscellaneous
Washington: Miscellaneous
Wayne:
Piedmont
Miscellaneous
Total

10
3

.._

Total...

13

Wright:
Mountain Grove
Miscellaneous.

...
..

_._

Total

-

Webster:
Marshfield

Worth:
Grant Citv
Miscellaneous

40
24
15
18

15

33

.__.

20

City of St. Louis..

51, 652

State total

10

10
10

99, 509

MONTANA
Beaverhead:
Dillon
Miscellaneous.

167
106
273

Total
Big Horn:
Hardin
Miscellaneous..

70
21

Miscellaneous..

50

Total

130

Carbon:
Red Lodge

232 !
88 j

Miscellaneous

320

Total
Carter: Miscellaneous
Cascade:
Great Falls
Miscellaneous

1,623
268
1,891

Total

Total

. _

48
78

--

126

Custer:
Miles City
Miscellaneous

324
27

Total

351

Daniels:
Scobey
Miscellaneous

86
39

Total

125




179

. . .

759
5

. _ .
- .

. _

764

Fallon:
Baker

36
15

Miscellaneous
Total

Fergus:
Lewistown
Miscellaneous

Broadwater: Miscellaneous.

79
100

Total
Deerlodge:
Anaconda
Miscellaneous-.
Total

Total
Blaine:
Chinook

Chouteau:
Fort Benton
Miscellaneous

Dawson:
Glendive
Miscellaneous.

51
423
161

_ ...

Total
Flathead:
Kalispell
Whiteflsh
Miscellaneous

584

-

Total
Gallatin:
Bozeman
Three Forks
Miscellaneous.

417

_

Total
Garfield: Miscellaneous
Glacier:
Cut Bank
Miscellaneous.

312
48
92
452
31

_._ . . .

Total
Golden Valley: Miscellaneous
Granite:
Philipsburg
Miscellaneous
....
Tota*

250
106
61

42
16
58
14

.

70
29
9£

246

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
M ONT AN A—Continued
Number
of returns

County and city

Number
of returns

County and city
Prairie: Miscellaneous

Hill:
250
32

Miscellaneous
Total

282

Jefferson: Miscellaneous
Judith Basin: Miscellaneous
Lake:
Poison
Miscellaneous

81
127
40
55

Total

46
1,074
65

1,185

Total
. .
Liberty: Miscellaneous,

79
54

Total

13a

Richland:
Sidney
Miscellaneous

_

69
40

Total
Roosevelt:
Poplar
Wolf Point....
Miscellaneous.._

_ . ..

164

Rosebud:
Forsyth

27
69
52

Sanders: Miscellaneous

148

_

32
60
72

Total

15

Lincoln:
Eureka
Libby
Miscellaneous
Total

14

Madison:
Ennis
Miscellaneous

16
95

Total

111

Meagher: Miscellaneous.
Mineral: Miscellaneous
Missoula:
Missoula
Miscellaneous

Ravallie:
Hamilton
Miscellaneous

95

Lewis and Clark:
East Helena
Helena
M iscellaneous

McCone: Miscellaneous.._

36

82
47
697
45

Total

742

Musselshell:
Roundup
Miscellaneous

158
104

7a
51
121

Total

Silver Bow:
Butte
Walkprvillp
Miscellaneous

...

__.

Total

68

3,055.
58
129

3,242

Stillwater: Miscellaneous

97

Sweet Grass:
Big Timber
!M iscellaneous

64
15
79.

Total

=====

Teton:
Chouteau
Miscellaneous
Total

41
42

_

sa
28a

262

Toole* IVrisopllaTiGous
Treasure: Miscellaneous

Park:
Livingston
Miscellaneous

356
63

Valley:
Glasgow
Miscellaneous

112
98

Total

419

Total

210

Petroleum: Miscellaneous

38

Phillips:
Malta
Miscellaneous

Wheatland:
Hftrlowton
Miscellaneous

7638

70
35

Total

114

Total. __

Total,._

105

Wibaux: Miscellaneous

Pondera: Miscellaneous
Powder River: Miscellaneous

103
31

Powell:
Deer Lodge
Miscellaneous

207
40

Yellowstone:
Billings
Laurel
Miscellaneous
Total

Total __




247

State total

19

19961
41

1,079
16,191

STATISTICS OF INCOME

247

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
"~S—Continued
NEBRASKA
County and city

Number
of returns

Adams:
Hastings
Miscellaneous,.

County and city
Cherry:
Valentine
Miscellaneous..

Total

Cheyenne:
Sidney
Miscellaneous..
118

Arthur: Miscellaneous..
Banner: Miscellaneous..
Blaine: Miscellaneous...
Boone:
Albion. _
St. Edwards...
Miscellaneous..

Total
Boyd: Miscellaneous..

Sutton
Miscellaneous..
Total

101
46
74

332

64

475

Burt:
Lyons
Oakland
Tekamah
Miscellaneous..

76
164
81
40

Total

Total
Cass:
Plattsmcuth
Weeping Water.
Miscellaneous. __

293
59
22
101

361
133
199

122
36
161

Cedar:
Hartington_._:.
Randolph
Miscellaneous..

79
76
162




108
207
315

Cuming:

West Point
Wisner
Miscellaneous..

134
127

Total .

360
85
17
106

Total
Dakota:
South Sioux City.
Miscellaneous
.

37
67

Total..
Dawes:
Chadron
Crawford
Miscellaneous-

147
45
23

Total.

215

Dawson:
Cozad
Gothenburg
Lexington
Miscellaneous..

85
44

58

Total

319

Chase: Miscellaneous.

151

Coif ax:
Schuyler
Miscellaneous..

332

Total.

Total

25
126

Custer:
Broken Bow...
Sargent
Miscellaneous..

58

Buffalo:
Kearney
Ravenna
Shelton
Miscellaneous..
Total.

Butler:
David City....
Miscellaneous..

168

Total.
295
37

Brown:
Ainsworth
Long Pine
Miscellaneous
Total.

Total

123
45

Clay:

Total.
Box Butte:
Alliance
Miscellaneous..

41
74

Total

Antelope:
Neligh
Miscellaneous..
Total.

Number
of returns

Deuel:
Chappell
Miscellaneous.

33
17

Total.

50

Dixon:
Ponca
Wakefield
Miscellaneous..

46
85
127

Total.-

258

Dodge:
Fremont
Hooper
North Bend..

652
129
49

248

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
NEBRASKA—Continued
County and city
Dodge—Continued.
Seribner
Miscellaneous

Number
i of returns

Holt:
Atkinson
O'Neill...
Miscellaneous..

106
98

Total

11 353
347

Total

11 700

46
48
62

1 034

Douglas:
Omaha
Miscellaneous

Number
of returns

County and city

Howard:
St. Paul
M iscellaneous

55
28

_

Total

42

Total

18

Fillmore:
Geneva
Miscellaneous

83

Jefferson:
Fairbury
Miscellaneous

too

Dundy:
Benkelman
Miscellaneous

156

Total.-.
Hooper: Miscellaneous

274
95

Total.

_

369

Johnson:
Tecumseh
Miscellaneous

116

Kearney:
Minden
. _. . . Miscellaneous

106

Total-------

62
54

Total

Total
Franklin:
Franklin
Miscellaneous.

Frontier:
Curtis
Miscellaneous

73
43

__

Total

.

Total

-

Gage:
Beatrice
Wymore
Miscellaneous...,
Total

28
55
108

42
37

Total

68

Total
Furnas:
Beaver City
Cambridge
Miscellaneous

116

Keith:
Ogallala
Miscellaneous

79

Keya Paha: Miscellaneous.

386
75
92

17

Kimball:
KimballMiscellaneous

191

70
22

Total Knox:
Bloomfield
Creighton
Miscellaneous..

553

Garden: Miscellaneous,.-.
Garfield: .Bur-well
Gosper: Miscellaneous
Grant: Miscellaneous
Greeley: Miscellaneous...

113

Total

Hall:
Grand Island
Miscellaneous

Lancaster:
Bethany
College View
Havelock
Lincoln
University PlaceMiscellaneous

786
56

Total

842

Hamilton:
Aurora
Miscellaneous

113

Total

200

23
26
68
3,607
108
136

Harlan:
Alma
Miscellaneous
Total
Hayes: Miscellaneous
Hitchcock: Miscellaneous




Total

3,9

Lincoln:
North Platte...
Miscellaneous..

384
85

Total .

87

469

J Logan: Miscellaneous
Loup: Miscellaneous
99 j McPherson: Miscellaneous_

25
4
7

Madison:
Madison
Newman Grove...

103
32

I

249

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
NEBRASKA—Continued
Number
of returns

County and. city
Madison—Continued.
Norfolk
Tilden
]VI iscellaneous

Number
of returns

County and city

Total

Red Willow:
MeCook
Miscellaneous

398
35
45

225
50

Total

-

275

613
1

Merrick:
Central Citv
Miscellaneous..

__

120
85

Richardson:
Falls City
Humboldt

215
58
53

Miscellaneous.

i

Total
Morrill:
Bayard
Bridgeport
M iscellaneous

205

__

326

Total
Rock: Miscellaneous

_._

24

44
49 ; Saline:
13 1
Crete

Total

106

Nance:
Genoa
Miscellaneous.

i

34
67

132
39
43
82
81

De Witt
Friend
Wilber
Miscellaneous
TotaL.

101

Nemaha:
Auburn.
M iscellaneous

118
62

Total

Saunders:
Ashland
Wahoo
. .
Miscellaneous

180

377

Sarpy: Miscellaneous

Total.._

Nuckolls:
Superior _

...

Total
Miscellaneous

_.

Total

Total
Pawnee:
Pawnee City
Miscellaneous

52
25

575

..

175
107

Total.
Sheridan:
Gordon
Miscellaneous

53

282

Total
Sherman:
Loup City

77

Perkins: Miscellaneous

72
93
330
80

Mitchell
ScottsblufL.
Miscellaneous

Seward:
Seward

351

Total--

411

Total

242
109

85
60
153
198

120 Scotts Bluff:
Gering...
70 I

!
190 i

Otoe:

~~

165

48
117

Phelps:
Holdrege...
Miscellaneous

115
55

Total

170

TotaL _

62
32

55
50
29

Sioux: Miscellaneous
Stanton:
Stanton
Miscellaneous

Pierce
Plainview
Miscellaneous

._

Total
Platte:
Columbus
Miscellaneous
Total
Polk:
Osceola
Stromsburg..
Miscellaneous
Total..




320
145 :
465
41
52
38
131

75
31

Total
Thayer:
Hebron

106

Total

134

^

41
21

188

Thomas: Miscellaneous
Thurston:
Walthill___
Miscellaneous
Total|

48
140

7
26
156

_

182

250

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
NEBRASKA—Continued
Number
of returns

County and city

Valley:
Ord
Miscellaneous..

101
37

Total

Webster:
Red Cloud
Miscellaneous

132
141

Total

273

Wayne:
Wayne
Miscellaneous

_.

_

Total

38
48

._

Total..

138

Washington:
Blair
Miscellaneous.._

Number
of returns

County and city

86

Wheeler: Miscellaneous
York:
York
Miscellaneous

8
196
40

_

Total
168
91

236

State total

33, 532

259

NEVADA
Churchill:

Fallon
Miscellaneous

101
9

Total
Clark:
Las Vegas
Miscellaneous

110

_rf

254
46

Total

300

Douglas:

31
33

Total

_.

Lyon:
Yerington
Miscellaneous..

41
5
112
57
238
27
128

_

450

Total

152

Goldfield
Miscellaneous

70
25

Eureka:
Eureka
Miscellaneous

70
31

Total
Humboldt:
Winnemucca
Miscellaneous
Total
Lincoln:
Caliente
._
Rioche
Miscellaneous ._ .
Total
Lander:
Austin




314
27
341

Total
Ormsby:
Carson City
|
Miscellaneous
Total
Miscellaneous

81
4
85

_

61
33

Total

94

Storey:
Virginia City
Miscellaneous

68
13

Total

81

Washoe:
Reno
_

51

Nye:
Tonopah
Miscellaneous

Pershing:
Lovelock

122
94
58

Mineral: Miscellaneous

Minden

Miscellaneous
Total
Elko:
Carlin
Elko..
Wells _.
Miscellaneous
Total
Esmeralda:

Lander—Continued.
Battle Mountain
Miscellaneous

Sparks

1,269
189
161

178

Total

1,619

36
42
12

White Pine:
Ely
McGill
Ruth
Miscellaneous

127
51

90
58

Miscellaneous

Total
State total

182
339
198
97
816
4,797

STATISTICS OF INCOME

251

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
NEW HAMPSHIRE
County and city

Number
of returns

Belknap:
Alton
Barnstead
Belmont
Laconia
Meredith
Tilton
Miscellaneous.

Hillsborough—Continued.
Goffstown
Greenville
Hillsborough
Hudson. _
_
Manchester
Merrimack
_.
Milford
_
Nashua
Peterboro
Weare.
__.
Wilton...
Miscellaneous.

16
3
9
357
61
91
95

Total

County and city

632

Carroll:
Bartlett
Conway
Ossipee
Sandwich
Wakefield
Wolfeboro____.
Miscellaneous.
Total

45
37
84
33
2,922
10
144
1, 582
131
13
49
87

Total.

_.

15
54
67
613
33
27
15
49
45
79

Total

997

Coos:
Berlin
Colebrook
Gorham
Groverton
Jefferson
Lancaster
Stewartstown.
Whiteneld.-..
Miscellaneous.

768
54
73
43
7
120
14
48
64

14
5
1,320
210
25
24
10
5
5
54
19
207

Total
Rockingham:
Derry
Epping
Exeter
Hampton
Kingston
Londonderry...
Newmarket
North wood
Plaistow
Portsmouth
Raymond
Rye
Salem
Seabrook
Miscellaneous..

1,191

Total

5,187

Merrimack:
Andover
Boscawen
Concord
Franklin.
Henniker
Hooksett
Hopkinton
Northfield
Pembroke
Pittsfield
Warner
Miscellaneous..

285

Cheshire:
Fitzwilliam..
Hinsdale
Jaffrey...
Keene
Marlboro
Swanzey
Troy...
Walpole
Winchester....
Miscellaneous.

1,8
125
18
239
81
35
9
57
7
18
780
19
25
70
13
112

Total .

Grafton:
Ashland
Bethlehem
Bristol
Campton
Canaan
Enfield
_.
Hanover
Haverhill
Lebanon
Lincoln
Lisbon
Littleton
Lyne
Plymouth
Woodstock
Miscellaneous.

42
39
45
7
21
20
296
129
315
45
60
173
10
133
13
100

Strafford:
Dover
Farmington
Milton
Rochester
S omers worth...
i
Miscellaneous.
|

Total

! Sullivan:
Charlestown..
i
Claremont
!
Cornish
!
Newport
;

Total

Sunapee
Miscellaneous.
Total

Hillsborough:
Amerherst
Antrim
Bedford

91073—28

Number
of return

11
35 !
4

17




State total-

710
67
18
319
153
96
1,363
26
445
11
147
19
19
667
15, 276

252

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
NEW JERSEY
County and city
Atlantic:
Absecon..
Atlantic City
Egg Harbor. _.
Hammonton
Landis ville
Margate...
Mays Landing
Minotola
Northfield
Pleasant ville..
Somers Point
Ventnor
Miscellaneous
Total...
Bergen:
Allendale
Alpine
Bergenfield.
_
Bogota
Carlstadt.
Cliffside
Closter...
Cresskell...
Demarest
Dumont
East Paterson
East Rutherford. _.
Edgewater._
Emerson.
Englewood
_.
Fairview _
Fort L e e . .
Garfield
Olenrock
_
Grantwood.
Hackensack
Hasbrouck Heights
Hillsdale
Kingsland
Leonia
Little Ferry
Lodi
Lyndhurst
May wood
Midland Park
Moonachie.
Morsemere.
North Arlington . . .
Oradell
Palisade Park
Park Ridge
Ramsey
RidgefiekL.
Rid gen" eld Park
Ridgewood
Riveredge
Rutherford.
Tenafly
Wallington
Waldwick
West wood
Woodcliff Lake
Woodridge
Wortendyke
Wyckoff
Miscellaneous
Total
Burlington:
Beverly
B or dento wn
Burlington.
Florence.




Number
of returns

62
4,384
93
113
10
97
56
6
31
235
32
497
176
5,792

109
246
163
163
79
27
28
95
48
146
193
21
1,008
65
164
303
85
150
1,504
168
88
4
181
53
151
332
188
84
3
457
44
100
176
75
49
37
1,746
293
50
1,480
204
85
67
274
354
58
29
66
430

County and city

Number
of returns

Burlington—Continued.
Medford
Moorestown
_
Mount Holly
_
_
Palmyra
Riverside
Riverton
Roebling
M iscellaneous

37
527
241
223
108
279

Total

Total

406
59
3ft
18
4,224
33
1,308
302
714
294;
77
34
737
85
101
47
7ia
9,185-

Cape May:
Cape May..
Cape May Court House.
Ocean City
Wildwood
Woodbine
Miscellaneous

237
34
364
370
14

Total
Cumberland:
Bridgeton.
Millville
Port Norris
Vineland.
Miscellaneous

610=
384
45
556
188

Total

Essex:
Belleville..
Bloomfield
Caldwell
East Orange
Glenridge
Hilton
Irvington
Livingston
Maplewood
Millburn
•Montclair
Newark
Nutley
Orange
Roseland
Short Hills
South Orange
Verona
11,989 i
West Caldwell
West Orange
109
Miscellaneous
291
327
44

2,893

Camden:
Audobon
Berlin
_
Blackwood
Brooklawn
Camden
_.
Clementon..
Collingswood
Gloucester
Haddonfield
_
Haddon Heights...
Laurel Springs._.
Magnolia
_
_.
Merchantville
Oaklyn...
Westmont
Woodlynne
Miscellaneous

Total

1, 783

...

678
1, 556
185
8,405
567
67
1,854
23
2,906
24, 721
560;
1,608
6
160=
191
170
23
446
437
45,161.

STATISTICS OF INCOME

253

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
NEW JERSEY—Continued
County and city
Gloucester:
Clayton...
Glassboro
National Park..
Paulsboro
Pitman
Swedesboro
Wenonah
West ville
Williamstown...
Woodbury
M iscellaneous
Total
Hudson:
Arlington
_.
Bayonne
East Newark
Guttenberg
Harrison
Hoboken
Hudson Heights
Jersey City
Kearney
North Bergen
Secaucus
Union City
Weehawken
West New York
Miscellaneous...

Number
of returns

38
90
8
94
227
103
74
78
38
498
213
1,461
1 700
4 471
62
183
842
5 517
92
18, 613
508
ooy
130
845
1 680
1,373
121

TotaL
Hunterdon:
Clinton
Flemington
Frenchtown
Highbridge
Lambert ville
Milford...
Miscellaneous...

36 806

Total
Mercer:
Highstown
Hopewell
Pennington
Princeton
Trenton
Miscellaneous. -.

854

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




15
141
26
102
198
62
310

181
181

45
55
1,126

8,130
205
9,742
161
246
38
184
68
62
36
209
52
141
2,272
19
77

County and city
Monmouth:
Asbury Park
Atlantic Highlands..
Avon
Belmar
Bradley Beach
Fair Haven
Freehold
Highlands
Keansburg.
Keyport
Long Branch
Manasquan
Matawan
Ocean Grove
Red Bank
Rumson __
Sea Bright
Spring Lake..
Miscellaneous
Total _
Morris:
Boonton
Butler-...
Chatham
Chester
Dover
Hanover
Hilbernia..
Madison
Morris Plains
Morristqwn
Mountain Lakes.
Netcong
Rocka way
Tabor
• Wharton..
Whippany
Miscellaneous
Total.
!| Ocean:
!l
Lakewood
New E g y p t
Point PleasantT o m s River
Tucker ton
Miscellaneous..
|

Total _

Passaic:
Bloomingdale
Clifton
Haledon
Hawthorne
Little Falls
Passaic
Paterson
Pompton Lakes..
Prospect P a r k . . .
Richfield Park...
Ringwood
Totowa
Wanaque
West Paterson...
Miscellaneous

1,724
4
155
113
412
TotaL
150
220 |l Salem:
193 i I
Carneys Point|i
Elmer
Penns Grove...
6, 536 |i
j
Salem

I Number
I of returns

1,211
137
75
219
150
23
498
19
39
208
704
113
146
188
898
78
106
209
1,070
6,091
256
154
188
7
940
3
4
189
62
1,125
128
68
74
39
202
27
311
3,777
364
30
97
192
246
504
1,433
41
1,059
136
216
110
2,876
6,779
78
23
5
26
28
19
31
386
11,813
30
46
174
242

254

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
N E W JERSEY—Continued
County and city

Number
of returns

Salem—Continued.
Woodstown
Miscellaneous...
Total.

651

Somerset:
B er nar ds ville
B oundbr ook
Gladstone.
Manville
North Plainfleld
Peapack_
Raritan
Somer ville
South Boundbrook.
Miscellaneous.
Total.

163
423
28
26
183
17
127
92
30
169
1,258

Sussex:

County and city
Union—Continued.
Elizabeth.._
Fanwood
Garwood.
Hillside
Kenil worth
Linden
Lyons Farms
New Providence.
Plainfield
Rahway
Roselle
Roselle Park
Scotch Plains
Springfield
Summit
Union Town
Westfield
Miscellaneous

Number
of returns

6,598
55
54
152
28
161
58
7
2,392
1,317
997
145
42
49
808
1,240
836
64

Total .

15, 457

Warren:
Alpha....
Belvidere
Hackettstown..
Oxford
Phillipsburg__.
Washington....
Miscellaneous..

Franklin
Newton._
Ogdensburg
Papakating
Sparta
Stanhope
Sussex
Miscellaneous..

97
67
103
106
1,084
159
207

Total-

Total.
State total-

Union:
Cranford.

1,823
176,320

N E W MEXICO
Bernalillo:
Albuquerque . .
M iscellaneous
Total

1,533
1

Eddy—Continued.
Miscellaneous. _

23

Total.
1,534

270
10
61
67
83
149
11
46

488

Grant:
Central
Fort Bayard...
Hurley
_
Santa Rita
Silver City
Tyrone
Miscellaneous..

Colfax:
Dawson
Koehler
Raton
Miscellaneous

121
2
369
161

Guadalupe:
Santa Rosa
Miscellaneous

19
26

Total

653

Total

45

Catron: Miscellaneous

9

C haves:
Rosswell
Miscellaneous

431
57

Total

.

Total

Curry:
Clovis
Miscellaneous..

296
26

Total .
De Baca: Miscellaneous..
Dona Ana:
Las Cruces
Miscellaneous
Total. _.
Eddy:
Artesia
Carlsbad.




427

Harding: Miscellaneous

17

322

Hidalgo:
Lordsburg
Miscellaneous...

40
15

24

TotaL _

55

152 ! Lea: Miscellaneous. _.
91 j
Carrizozo
243
Miscellaneous..
131
Total.
116

16
48
31
79

STATISTICS OF INCOME

255

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
NEW MEXICO—Continued
"ounty and city
Luna:
Columbus
Deming
Miscellaneous..

Total.
McKinley:
Gallup.
Miscellaneous..
Total..

NumWr

County and city

of ivturr.s

Number
of returns

San Juan:
Farmington
Miscellaneous..

32
51

Total _

12
93 '
10

83

115

| San Miguel:
|
East Las Vegas.
Miscellaneous.. .
379 i
87
Total.

Mora:
Mora
Miscellaneous

4
24

Total

Santa Fe:
Santa Fe
Miscellaneous..

382
21
403

28

Otero:
Alamcgordo
Tularosa
Miscellaneous
Total
Quay:
Tucunicari
Miscellaneous

Total.
Sierra: Miscellaneous.
| Socorro:
11
Magdalena
San Marcial
13
Socorro
Miscellaneous
66

42

2
65

Taos:
Taos
Miscellaneous..

36

28
38
32
16

Roosevelt:
Portales
Miscellaneous.
Total
25
20

34
18

Total-..
Torrance: Miscellaneous.
Union:
Clayton...
Miscellaneous.._
Total _

TotaL

Sand oval:
Bernalillo
Miscellaneous

428

Total..
148
19

Total.....
Rio Arriba:
Tierra Amarilla.
Miscellaneous...

376
52

I Valencia:
i
Belen
Miscellaneous..

28

48
27
75

60
31

Total

State total.

Tcl.ai.

6, 513

NEW YORK
y
A loam
AHV-KPT

Cohoe
Creon

Slir • alai (
i Vibuy...
V

Oili 'COU '-.

Allcgan y — C o n t i n u e d .

8,640
51
6G3
100
102
75
70
30
52
485
76
105
10, 455

Alkj.au>
\ ]
g
Iieln.ont
holivai
Cuba
'friend run.
^ee frothfti OB p. 258.




30
19
43
145
83
37

Wellsville
Miscellaneous
Total.
Bronx: New York City 2..
Broome:
Binghamton
Deposit...
Endicott
Johnson City
Port Dickinson.
Union
Miscellaneous....
Total.
Cattaraugus:
Allegany
Cattaraugus..
Ellicottviile—

290
163
810
30,610
3,501
93
543
422
38
78
121
4, 796
85
50
44

256

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
N E W YORK—Continued
County and city
C a ttaraugus— Con tinued.
Franklinville
Gowanda
Little Valley
Olean
Randolph
Salamanca
Miscellaneous.
Total.
Cayuga:
Auburn
Moravia
Port Byron
Weedsport
Miscellaneous..
Total
Chautauqua:
Brocton
Dunkirk
Falconer
Fredonia
_.
Jamestown
Ripley
Silver Creek...
Westfield
Miscellaneous..
Total
Chemung:
Elmira..
Elmira Heights.
Horseheads
M iscellaneous. _ _
Total.
Chenango:
Bainbridge
Greene
New Berlin
Norwich
Oxford
Sherburne
Miscellaneous..
Total
Clinton:
Champlain
Chazy
Dannemora
Plattsburg
Rouses Point..
Miscellaneous..
Total
Columbia:
Chatham
Claverack
Germantown...
Hillsdale
Hudson
Kinderhook
Philmont
Valatie
Miscellaneous.

Number
of returns

173
48
995
47
420
228
2,159
1,533
55
34
49
145
1,816
42
675
114
293
2,840
25
148
173
407
4,717
3,025
77
86
54
3,242
70
70
56
362
53
72
72
755
30
30
10
540
85
55
750
152
23
35
20
678
65
46
43
155

C or tland—C ontinued.
McGraw
Miscellaneous

1,217

Cortland:
Cortland..
Homer

702
82

Number
of returns

19
46

Total.

849

Delaware:
Delhi
Hancock
Sidney..
Stamford
Walton
Miscellaneous..

95
76
94
75
107
230

Total.

677

Dutchess:
Amenia
Arlington
Beacon
Castle Point
Dover Plains
Fishkill
Hopewell JunctionHyde Park
Millbrook...
Millerton
New Hamburg
Pawling
Pine Plains
Poughkeepsie
Red Hook
Rhinebeck
Staatsburg
Wappingers Falls. _
Wassaic
Miscellaneous

52
57
395
41
35
46
35
52
145
73
26
101
20
2,180
54
110
40
143
15
156

Total.

3,776

Erie:
Akron...
Angola
Blasdell
Buffalo
Colden
Depew..
East Aurora....
Forks
Hamburg
Kenmore
Lackawanna...
Lancaster
Sloan
Springville
Tonawanda
Williams ville..
Miscellaneous..

140
86
58
38, 356
6
148
430
72
460
740
575
312
22
138
635
295
1,109

Total.

43, 582

Essex:
Au Sable Forks.
Elizabethtown..
Keese ville
Lake Placid
Port Henry
Ticonderoga
Westport
-..
Willsboro
Miscellaneous...
Total

Total...




County and city

Franklin:
Chateaugay...
Malone
Saranac Lake.

65
21
54
159
93
130
25
36
131
714
49
380
501

STATISTICS OF INCOME

257

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
NEW YORK—Continued
County and city
F ranklin— C ontinued.
Tupper Lake
Miscellaneous

110
196

Total
Fulton:
Broadalbin
Gloversville
Johnstown.__
Mayfield
Northville
Miscellaneous

1,236

_.

Total..
Genesee:
Batavia
Le Roy
Oakfield
Miscellaneous
TotalGreene:
Athens..
Cairo _
_
CatskilL.
Coxsackie
Tannersville
Windham
Miscellaneous
Total
Hamilton: Miscellaneous.
Herkimer:
Dolgeville
Frankfort,.
Herkimer
Ilion
Little Falls
Mohawk.Miscellaneous
Total
Jefferson:
Adams
Alexandria Bay
Antwerp
Carthage
Clayton
Dexter..
Watertown
Miscellaneous
Total
Kings: Brooklyn 2
Lewis:
Lowville
Miscellaneous
Total
Livingston:
Avon
Caledonia. _.
Dansville
Geneseo
Mount Morris
Nunda
Miscellaneous

_.

...

Total
2

I Number
i of returns

See footnote on p . 258.




County and city
Madison:
Canastota
Cazenovia
Hamilton
Oneida.
Miscellaneous..

Total
Monroe:
Brockport
East Rochester..
Fairport
Honeoye Falls..
Pittsford...
1,743
Rochester
Sea Breeze
Webster
833 j
Miscellaneous...
230
215 I
Total..
177 !
Montgomery:
1,455
Amsterdam
Canajoharie
Fonda
46
Fort Plain
15
Fultonville
302
Hagaman
75
Palatine Bridge..
47
St. Johnsville
20
Tribes Hill
115
Miscellaneous
540
15
37
20

Total.
Nassau:
Baldwin
Cedarhurst
121 l
East Rockaway...
128 •
F armingdale
378
Floral Park
393
Freeport
471
Garden City
76 .
Glen Cove
188 i
Great Neck
Hempstead
1,755 j
Hewlett
Hicks ville
Inwood..
_.
Lawrence
54 !
Locust Valley
41 |
Lynbrook._257 j
Mineola
84 !
New Hyde Park..
23 i
Oyster Bay
1,751 f
Port Washington.
350 :
Roekville Center.
Roosevelt
2,649
Roslyn
Sea Cliff
114, 851
Valley Stream
Westbury
183
Miscellaneous
192
Total
375
New York: New York City 2
130 Niagara:
77
La Salle
282
Lock port
168
M iddleport
100
Niagara Falls
57
North Tonawanda
175
Miscellaneous
43 |

Total.

Number
of returns

121
144
129
624
203
1,221
205
265
250
57
185
24,100
43
120
905
26,130
1,372
164
41
145
28
25
22
85
11
26
1,919
519
377
157
287
583
1,060
643
409
689
1,177
150
273
109
218
105
947
370
92
318
636
1,166
129
206
425
281
1,461
13, 032
340,494

6,162

258

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
NEW YORK—Continued
County and city
Oneida:
Boonville
Camden
Clay ville
Clinton
New Hartford..
Oriskany
Oriskany Falls.
Rome
Sherriil
Utica
Waterville
Whitesboro
York ville
Miscellaneous..
Total

i Number !;
i of returns |

Total.
Ontario:
Canandaigua..Clifton Springs.
Geneva
Naples
Phelps
Shortsville
Victor
Miscellaneous...
Total

170
212
118 !

\

2 New York City:
Counties—
Bronx
Kings (Brooklyn).
New York
Queens
Richmond

Total




Fulton.
Mexico
Oswego
Phoenix
Pulaski
Miscellaneous..
Total.

Otsego:
Cooperstown
188
Oneonta
11,220 !
Richfield Springs..
496 !
Unadilla
Miscellaneous
64 i
173 j

12,752 j

Total430
138
900
49
57
52
69

!
I
!
I
j
j

no j

1,805

Orange:
Central Valley. .
.
Chester
Cornwall
Cornwall on the H u d s o n .
Firthcliffe
Florida
Goshen
Harriman
...
Highland Falls
Highland Mills
Maybrook
Middletown
Monroe
Montgomery
Newburgh
Port Jervis
Tuxedo Park
Walden
Warwick
Washington ville

Number
of returns

Orange—Continued.

82 ij
West Point
68 ;|
Miscellaneous
9
177
Total.
211
35
Orleans:
28
Albion
893
Holley
122
Medina
4,646
Miscellaneous..
79
140
Total.
43
411
Oswego:
6,945

Onondaga:
Bald wins ville..
East Syracuse..
Fayetteville
Jordan.__
Liverpool
Manlius
Skaneateles
Solvay...
Syracuse
Miscellaneous..

County and city

=
55

Putnam:
Brewster.
Carmel
Cold Spring
Garrison
Lake M a h o p a c
Miscellaneous...
Total .

! Queens: New York City 2..
Rensselaer:
Castleton
Hoosick Falls
Nassau
Rensselaer
_
Schaghticoke
Troy
Valley Falls
West Sand Lake.
Miscellaneous

78
21
25
183
27
84
25
46
1, 045
Total
111
56 Richmond: New York City 2_
1,715
482 Rockland:
195
Congers
153
Garner ville—
185
Haverstraw.
28
Hillburn....

55
139

4,840
362
79
300
107

407
42
760
77
92
166
1,544
175
647
49
51
216
1,138
185
46
113
70
25
77
516
30,408
103
139
25
478
22
3,381
30
14
142
4,334
2,420
42
45
315
47

Number of return s
30,610
114,851
340,494
30,408
2,420
518,783

STATISTICS OF INCOME

259

TABLE 11.—Individual returns by States and. Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
N E W YORK—Continued
County and city
Rockland—Continued.
Nanuet
New City
Nyack
Pearl R i v e r . . .
Piermont__
SparkilL
Spring Valley..
South Nyack
_.
Suffern
Tomkins Cove
Valley Cottage
West Haverstraw _..
West Nyack
Miscellaneous
Total .
St. Lawrence:
Canton
Gouverneur
Massena
Norwood
Ogdensburg
Potsdam
Miscellaneous..

Total.
Saratoga:
Ballston Spa
Corinth__
Mechanicville
Palmer...
Round Lake
Saratoga Springs...
Schuylerville
South Glens Falls..
Still water
Victory Mills
Waterford
Miscellaneous
Total

Number
of returns

75
26
543
161
82
38
224
46
263
35
30
27
45
277
2,321

177
313
65
478
224
394
1,839
271
50
482
44
40
515
83
46
50
15
147
70
1,813

Schenectady:
Schenectady...
Scotia
Miscellaneous..

5,835
377
74

Total _

6,286

Schoharie:
Cobleskill
Howes Cave
Middleburgh
Richmondville..
Schoharie
Sharon SpringsMiscellaneous...

Total
Schuyler:
Montour Falls.
Watkins
Miscellaneous. .
Total
Seneca:
Seneca Falls
Waterloo
Miscellaneous..
Total,




170
32
25
17
35
21
40

County and city
Steuben:
Addison
Bath._
Canisteo
Corning...
Hornell
Painted Post
Wayland
Miscellaneous
Total.
Suffolk:
Amity ville_._I
Babylon
Bay Shore
Bridgehampton
Brightswaters
East Hampton
Greenport
Huntington
Huntington Station.
Islip
Lindenhurst
Montauk
Northport
Patchogue__
Port Jefferson
Riverhead
Sag Harbor. __
Sayville...
Southampton
SouthokL.
Miscellaneous
Total..
Sullivan:
Callicoon
Liberty
Livingston Manor..
Monticello..
Roscoe
South Fallsburg
Woodridge
Miscellaneous
Total
Tioga:
Owego
Waverly
Miscellaneous

Number
of returns

48
170
86
654
745
110
92
195
2,100
201
554
793
37
75
166
302
607
250
75
104
51
202
583
307
151
306
352
250
47
457
5,870
41
217
55
212
30
36
35
134

760
214
213
79

Total
Tompkins:
Groton
Ithaca
Trumansburg
Miscellaneous
1,543

265
120
61

Total..
Ulster:
Ellenville
Highland
Kingston
Marlboro-..
Milton
New Paltz
Port Ewen._
Saugerties
Wallkill
Woodstock
Miscellaneous.

446

Total--

2,097

340

75
115
18
208

131
94
1,182
67
40
53
22
225
46
35
202

260

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
N E W YORK—Continued
Number }
,
of returns \;

County and city

County and city

Westchester—Continued.
Katonah
Larchmont
Mamaroneck
Mount Kisco.
Mount Vernon
New Rochelle
North Tarrytown
1,186 j
North Pelham
Ossining
73
Peekskill
105
Pelham
146
Pelham Manor
109
Pleasant ville
242
Pocantico Hills
35
Port Chester
191
Purchase
85
Rye
Scarborough
Scarsdale...
986
Tarrytown
Tuckahoe
64
Valhalla
158
Verplanck
330
White Plains
126
Yonkers
87
Yorktown Heights
41
Miscellaneous
250
Total,
1,056
Wyoming:
Arcade. _
Attica
".
51
45
Castile
36
Perry
72
Silver Springs..
113
Warsaw
1,075
Miscellaneous..
22
124
Total
140
262 Yates:
74
Penn Yan
41
Miscellaneous225
160
Total
311
40
State total.
215

Warren:
Glens Falls
Lake George...
Luzerne
Warrensburg...
Miscellaneous..

977
45 |
16 |
50 !
98

Total.
Washington:
Cambridge
Fort E d w a r d Gran ville
Greenwich
Hudson Falls,.
Salem
Whitehall
MiscellaneousTotal
Wayne:
Clyde
Lyons
Newark
Palmyra
Sodus__
Wolcott..
MiscellaneousTotal.
Westchester:
Ardsley
Ardsley-on-Hudson..
Bedford
Bedford Hills
Briarcliff Manor
Bronxville
Buchanan
Chappaqua
Croton-on-Hudson. _ _
Dobbs Ferry
Elmsford..
Harmon-on-Hudson..
Harrison
Hartsdale
Hastings-on-Hudson.
Hawthorne
Irvington

: Number
: of returns

184
770
653
446
4,240
3,775
185
102
693
811
482
420
381
20
1,122
25
622
50
995
503
465
75
25
2,792
6,334
42
405
29,623
52
100
27
112
16
169
69
545
270
100
370
753,044

N O R T H CAROLINA
Alamance:
Burlington
Graham.
Haw River
Mebane
Miscellaneous

Total.

:

! Ashe: Miscellaneous...
265 [ A very: Miscellaneous..
45
Beaufort:
5
Belhayen
50 |
165
Washington
530

Total .
Bertie:
Windsor
Miscellaneous..

Alexander:
Taylors ville
Miscellaneous..
Total
Allegheny: Miscellaneous
Anson:
Wadesboro
Miscellaneous.
Total




Miscellaneous..

35
5
105
25
130

Total
Bladen: Miscellaneous..
Brunswick:
Southport...
Miscellaneous
Total

10
25
15
210
60

285
40
40

80
40
35
40

261

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
N O R T H CAROLINA—Continued
County and city
Buncombe:
Asheville
Miscellaneous..

Number !i
of returns !

2,990 i
300 '

Total.

3,290

Burke:
Morganton
Miscellaneous..

Cumberland:
Fayetteville . . .
Miscellaneous

460
80

Total

540

Currituck: Miscellaneous
125 \\ Dare: Miscellaneous
35 !;

Total

160 I

Cabarrus:
Concord
Kannapolis
Miscellaneous..

286 !
57 ||
67 ||

Davidson:
Lexington
Thorn as ville
Miscellaneous

15
15

__

208
144
28

.._

Total

380

Da vie:
410 i|
Cooleemee
Miscellaneous

Total .
C aid well:
Granite Falls..
Lenoir
Miscellaneous-

12
18

7I
Total
167 {
6 ; Duplin:

Total

180 i

Camden: Miscellaneous-.
Carteret:
Beaufort
Morehead City
Miscellaneous

io !
80 |i
60 i!
20 ||

Total..-

160 I

C as well: Miscellaneous.
Catawba:
Hickory
Maiden
Newton
Miscellaneous

Number
of returns

County and city

_

270
20
60
72

Total _

422

Chatham:
Siler City
Miscellaneous..

32

Total
Cherokee:
Andrews
Murphy
MiscellaneousTotal.

19
19
2
40

C ho wan: Eden ton.
Clay

120 II
i !!

Cleveland:
Kings Mountain .
Shelby
Miscellaneous

50 ij
125 !]
25 il

Total
Columbus:
Whiteville
Miscellaneous..
Tojal
Craven:
New Bern
Miscellaneous..
Total.




30

Warsaw
Miscellaneous

32
78

Total

110

TlnrViam •

Durham
Miscellaneous..
Total..
Edgecombe:
Rocky Mount..
Tarboro
Miscellaneous..
Total
Forsyth:
Kernersville
Winston-Salem..
Miscellaneous...
2,320

Total
Franklin:
Franklinton.-..
Louisburg
Miscellaneous..

23
58

Total..

90

Gaston:
Belmont
Bessemer CityCherry ville
Dallas
Gastonia
Lowell
McAden ville—
Mount H o l l y Miscellaneous..

100
13
24
13
552
19
4
51
74

850

Total. .
30
100
130
360
10

Gates: Miscellaneous
G raham: Miscellaneous..
Granville:
Oxford
,
Miscellaneous
Total

370 1 Greene: Miscellaneous.
1

i
1

10
9

i

i

150
20

j

170

I

20

262

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, toivnships, and post offices, calendar year
1926—Continued
NORTH CAROLINA—Continued
Number
of returns

County and cityGuilford:
Gibson ville..
Greensboro..
High PointMiscellaneous
Total....

14
2,390
830
56

I Number
I of returns

Lenoir:
Kinston...
La Grange
Miscellaneous

338
32
10

Total

380

3,290

Halifax:
Enfield
Roanoke Rapids
.
Rosemary
Scotland Neck
_._ _
Weldon
Miscellaneous

86
71
65
58
94
66

Lincoln:
Lincolnton
Miscellaneous
Total

100

McDowell:
Marion. _
M iscellaneous

119
21

Total.

_

Total

140

440

Harnett:
Dunn
Miscellaneous

90
50

__

Total

140

Hay wood:
Canton
.
Waynes ville
Miscellaneous

_ _
_

Total

_

•

90
90
io
190

Henderson:
Hendersonville
Miscellaneous

_

420
50

Total

470

Hertford:
Ahoskie
Miscellaneous
Total

County and city

Macon: Miscellaneous
M adison: Miscellaneous

35
25

Martin:
Roberson ville
Williamston
Miscellaneous

20
40
10

Total

70

Mecklenburg:
Charlotte
Cornelius
Davidson
Miscellaneous

4,337

Total
Mitchell: Miscellaneous

45
25

. .

70

Miscellaneous.. _

Hoke:
Raeford
Miscellaneous-__

__

Total

10

Iredell:
Mocresville
States ville
Miscellaneous
Tackson: Miscellaneous
Johnston:
Benscn.
Clayton
Selrna
Smithfield
Miscellaneous
Total

42
3
45

Hyde: Miscellaneous

Total

104
304
12

_

Total.._

.._

Moore: Miscellaneous
Nash:
Spring Hope
Miscellaneous
Total

New Hanover:
Wilmington..
_
Miscellaneous
40
Total
Northampton: Miscellaneous
Onslow: Miscellaneous
39
60 ! Orange:
Carrboro
41 t
Chapel H i l l . .
90 !
Hillsboro
40 j
Miscellaneous
_

23
67
90
1,460
10

420

270 I

Jones: Miscellaneous.
Lee:
Sanford
Miscellaneous..

133
17

Total..

150




Montgomery:
Troy._

Total
Pamlioo: Miscellaneous
Pasquotank:
Elizabeth City
Miscellaneous
Total

1,470
95
25
4
93
34
140
30
399
1
400

STATISTICS OF INCOME

263

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
N O R T H CAROLINA—Continued
Number
of returns

County and city
Pender:
Burgaw
Miscellaneous..

County and city
Rutherford—Continued.
Cliffside
Forest City..
_.
Henrietta
Rutherfordton
Miscellaneous

Number
of returns

16
34
3
70
53

Total.

20

Perquimans:
Hertford
Miscellaneous..

52

Total.

180

60

Sampson:
Clinton
Miscellaneous..

50
30

Total.

80'

Total
Person:
Roxboro
Miscellaneous
Total..

.

103
12
115

Pitt:
Ayden _
Farmville
Greenville
Miscellaneous

42
68
305
65

Total

480

Polk:
Tryon.
Miscellaneous

67
28

Total

95

Randolph:
Asheboro
Ramseur..
Randleman
Miscellaneous..
Total.

70
16

40
135

Richmond:
Hamlet
Rockingham...
Miscellaneous..

219
135
16

Total.

370

Robesqn:
Fairmont
Lumber ton
Maxton
Red Springs
MiscellaneousTotal
Rockingham:
Draper
Leaksville
Madison
Mayodan
Reidsville
Spray
Miscellaneous..
Total.
Rowan:
China Grove..
Salisbury
Spencer
Miscellaneous.
Total
Rutherford:
Caroleen,




14
134
40
74
58

16
80
32
13
185
54
20

Scotland:
Laurinburg
Miscellaneous..
Total
Stanley:
Albemarle
Badin
Norwood
MiscellaneousTotal

22
120
114
45
17
4
180

Stckes: Miscellaneous..
Surry:
Elkin
Mount Airy
Miscellaneous

234
34

Total

320

Swain: Miscellaneous..
Transylvania:
Brevard

45
67
13

Miscellaneous
Total

10

Tyrrell: Miscellaneous.
Union:
Monroe
Miscellaneous
Total.
Vance:
Henderson
Miscellaneous..
Total
Wake:
Raleigh
Wake Forest..
Wendell
Miscellaneous..
Total

12
_
525 ; Warren: Miscellaneous
89 • Washington: Miscellaneous.
44 i Watauga: Miscellaneous

Wayne:
Fremont
Goldsboro
Mount Olive..

172
18
190

313
17

330
:, 207
51
17
85.

2, 360'
100
50

30
460

264

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
N O R T H CAROLINA—Continued
County and city
Wayne—Continued.
Miscellaneous
Total
Wilkes:
North Wilkesboro
Wilkesboro
Miscellaneous..
Total

Numta |

5i
570
100
8
7

County and city
Wilson:
Wilson.
Miscellaneous
Total

Number
of returns

567
73
,

Yadkin: Miscellaneous
Yancey: MiscellaneousState total

640
15
10
35,332

115
N O R T H DAKOTA

Adams: Miscellaneous.
Barnes:
Valley City
Miscellaneous
Total.
Benson: Miscellaneous..
Billings: Miscellaneous.

47

206 !
131 !

102
2

140

Bowman: Miscellaneous.
Burke: Miscellaneous

47
115

Burleigh:
Bismarck
Miscellaneous-

560
15

Total.

575

Cass:
Casselton
Fargo
Miscellaneous..

1,820
226

Total.

2,115

Cavalier:
Langdon
Miscellaneous..
Total

130

103

Divide:
Crosby
Miscellaneous..

Foster:
Carrington
Miscellaneous..

65
18

83

Golden Valley:
Beach
Miscellaneous..

21
10

Total
Grand Forks:
Grand Forks...
Larimore
Miscellaneous..
Total

Total

752
39
194
985
41

Griggs:
Cooperstown..
Miscellaneous..

33
18

Total.
Hettinger: Miscellaneous _
Kidder: Miscellaneous

64
42

La Moure:
La Moure
Miscellaneous..

24
97

121

Logan: Miscellaneous
McHenry: Miscellaneous .
Mclntosh:
Ashley
Wishek
Miscellaneous

28
115
24
23
22

Total
McKenzie: Miscellaneous..

Eddy:
New Rockford.
Miscellaneous..

McLean:
Wilton




31

Grant: Miscellaneous.

Dunn: Miscellaneous.

Total.

19

Total.

Total.

30
100

Dickey:
Ellendale
Oakes
Miscellaneous.
Total.

22

TotaL

337

Bottineau:
Bottineau C i t y Miscellaneous.. .
Total .

Emmons:
Linton
Miscellaneous..

97

M iscellaneous _
.
Total-

32
35
147

182

265

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
' ~ "6—Continued
N O R T H DAKOTA—Continued
Number
of returns

County and city
Mercer: Miscellaneous

49

Morton:
Hebron
Mandan

23
185 i
66

Total

274

Mountrail: Miscellaneous
Nelson* Miscellaneous

120
110
5
84 !

Pembina: Miscellaneous

Number
of returns

County and city
Stark:
Dickinson
Miscellaneous

134
55

._

Total

189

Sfppip- IVTisopllanpoim

73

Stutsman:
Jamestown...
Miscellaneous

343
178

Total

521

T owner:
Cando.
Miscellaneous. _

Pierce:
Rugby
Miscellaneous.

45
19

TotaL.

64

Total

258
127

Traill:
Hillsboro
Mayville.
Miscellaneous

Ramsey:
Devils Lftkp
Total _
Ransom:
EnderlinLisbon
Miscellaneous

..

385

| Walsh:
draft on
Miscellaneous
1
120
Total

...

58
44 i
18 S

Total__..
Renville: Miscellaneous

Slope:
Marmarth
Miscellaneous

"Ward'
j
Kenrnare
!
Minot
23 1
ATiscellfinpou5?

26
36
69

. -

Total
Rolette* Miscellaneous
Sargent: Miscellaneous
Sheridan* Miscellaneous
Sioux: Miscellaneous,. -.

_

70
51
121

__

37
36
84
157
88
30
83
201

32
_

Richland:
Hankinson
Ligderwood
Wahpeton
Miscellaneous

Total

_

154

Total
Wells:

_ . . . . . . ._

48
36
34
15

. . . ._

17
2

Total

19

State total

Total

66
666
162
894
72
84

Total

156

Williams:
Williston
Miscellaneous

153
78
231
9,881

OHIO
Adams:
Manchester
Peebles
Miscellaneous..

25
10

-I

Total
Allen:
Bluffton
Delphos
Lima
Spencerville
Miscellaneous..
Total




Ashland:
Ashland
Loudonville..
Total

* 410
94
504

53 I

!
;
I
.!

67
189 |
1,702 !
38 1
37 i

j

2,033 I

J

Ashtabula:
Ashtabula
Conneaut
Geneva
Jefferson
MisceHaneous.Total

1,740
745
132
75
110
2,802

266

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
OHIO—Continued
County and city

Number
of returns

Athens:
Athens
Buchtel
Chauncey
Glouster
Jacksonville
Nelson ville
Miscellaneous..

231
3
8
63
7
126
16

Total.

454

Auglaize:
Minster
New Bremen..
St. Marys
Wapakoneta...
Miscellaneous..
Total.
Belmont:
Barnesville
Bellaire
Bethesda
Bridgeport
Flushing.
_
Martins Ferry.
St. Clairsville..
Shadyside
Yqrkville
Miscellaneous..
Total.

49
47
151

446
269
735
37
221
95
620
120
150
75
300
2,622

Brown:
Georgetown
Ripley.
Miscellaneous..

34
49
57

Total.

140

Butler:
Hamilton
Middletown...
Oxford
Miscellaneous..

1,806
1,050
134
92

Total.

3,082

Carroll:
Carrollton
Miscellaneous..

175
32

Total.

207

Champaign:
Mechanicsburg_.
St. Paris
Urbana..
Miscellaneous...
Total
Clark:
South Charleston.
Springfield
Miscellaneous
Total
Clermont:
Batavia
Bethel
Loveland.. .
Milford
New Richmond..
Miscellaneous
Total..




47
26
257
21
351
36
2,518

Number
of returns
Clinton:
Blanchester
Wilmington....
Miscellaneous..
Total
Columbiana:
Columbiana
East Liverpool..
East Palestine..
Leetonia
Lisbon..
Salem
Salineville
Wellsville
Miscellaneous..
Total.
Coshocton:
Coshocton
Miscellaneous..

58
240
94
392
75
1,320
380
268
230
365
148
260
125
3,171
315
25

Total.

340

Crawford:
Bucyrus
Crestline
Galion
Miscellaneous..

429
221
382

Total
I Cuyahoga:
Bedford..
Berea
Bratenahl
B recks ville.
Chagrin Falls
Cleveland
Cleveland Heights.
Dover
East Cleveland
Euclid Village
Garfield Heights...
Independence
Lakewood
Maple Heights
Newburg Heights..
North Olmstead__.
Rocky River
Shaker Heights
South Euclid
West Park
Miscellaneous
Total _
Darke:
Arcanum
Greenville
Union City
Versailles
Miscellaneous..

1,104
110
140
50
21
110
37,071
721
121
1,197
168
110
12
1,875
7
150
10
90
85
70
422
1,272
43,812
31
311
11
49
48

Total
2,620
40
31
79
79
54
80
369

Defiance:
Defiance
Hicks ville
Miscellaneous.

251
64
25

Total.
Delaware:
Delaware
Miscellaneous..
Total

294
32
326

267

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
6—Continued
OHIO—Continued
County and city
Erie:
Huron
Sandusky
Vermilion
Miscellaneous

Number
of returns

'

Total

93
1,382

1,695

Fairfield:
Bremen
Lancaster
Miscellaneous..

2,025
184
280
61
365
356

Total

34,192

Hancock:
Findlay_.
McComb
Miscellaneous
637 i
300
51

Total _
Franklin:
Bexley
Columbus
East Columbus
Grand view Heights..
Linden Heights
W ester ville.
Miscellaneous

53
13, 306
8
5
1
75
241

Total.

642
13
44

Total

Fayette:
Washington Court House _
Miscellaneous

13, 689

Fulton:
Archbold
Delta
S wanton
Wauseon
Miscellaneous..

699

Hardin:
Ada
Forest
Kenton
Miscellaneous

68
37
236
40

_

Total

381

Harrison:
Cadiz.
Miscellaneous

287
150

Total

437

Henry:
Deshler
Holgate
Napoleon
Miscellaneous

_
_

51
33
217
57

_

Total

Total

252

Gallia:
Gallipolis
Miscellaneous..
Total _

Highland:
Greenfield-.
Hillsboro
Miscellaneous

358

_

147
152
74

Total .

Geauga:
Chardon
Miscellaneous -

101
25

373

Hocking:
Logan
Murray City
Miscellaneous

- -.
_

_

Total

Total
Greene:
Jamestown
Xenia
Yellow Springs..
Miscellaneous. _.

36
308
61
140
545

Total
Guernsey:
Byesville
Cambridge
Miscellaneous..

42
504
43
589

Total
Hamilton:
Addyston
Cheviot
Cincinnati
Cleves
Elm wood Place
Glendale
Harrison
Lockland
Mount Healthy




H amilton— C ontinued.
Norwood _
Reading
St. Bernard
Sharon ville
Wyoming
Miscellaneous.

38
525
74

Total__

91073—28

| Number
j of returns

County and city

245

Holmes:
Millersburg
Miscellaneous _

170
177

Total.__

347

Huron
Bellevue
Monroe ville __
New London..
Norwalk.

239
29
53
314
198
51

Miscellaneous
Total

29,

---

Jackson:
Jackson
Oak Hill
Wellston
Miscellaneous
Total

IS

199
17
29

884
147
27
84
6

.

--

264

268

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
OHIO—Continued
County and cityJefferson:
Amsterdam
Bergholz
Brilliant
Dillon vale
Grover
Mingo Junction.
Steubenville
Toronto
Miscellaneous. _
Total

Total-

L--_

Lawrence:
Coal Grove
Ironton
Miscellaneous..
Total--.
Licking:
Granville
Newark
Utica
Miscellaneous _ _
Total

17
399
42

186
912
140
165
287
1,690

Lorain:
Amherst
Avon
Elyria
Lorain
Oberlin
Wellington
Miscellaneous. __
Total
Lucas:
Maumee
Sylvania
Toledo
Miscellaneous _ _.
Total
Madison:
London
Mount SterlingPlain City
West Jefferson __
Miscellaneous
Total




Total.

Total.
Meigs:
Middleport
Pomeroy
Miscellaneous..

Total .

1,164

856

Medina:
Lodi
Medina.
Wads worth
Miscellaneous..

Total-

22
105

17,937

Marion
Miscellaneous..

Mercer:
462 I
Celina
42 i
Coldwater
Fort Recovery.
Rqckford
Miscellaneous..

Logan:
Bellefontaine
West Liberty--.
Miscellaneous. _
Total

Number
of returns

Mahoning:

458

Lake:
Fairport Harbor
Painesville
Wickliffe__
Willoughby
Miscellaneous...

County and city

50
Lowell ville
45
Sebring
110
Struthers
121
Youngstown...
45
Miscellaneous..
220
2,404 !
Total.
195 I
110
Marion:
3,300

Knox:
Fredericktown..
Mount Vernon_.
Miscellaneous-._

Total

Number
of returns

Miami:
Covington
Piqua
Tippecanoe CityTroy
West Milton
Miscellaneous

232
171
41
18
17
22
269

462
64
300
30
58

Total _
430
293
70
2,070
2,565
230
97
170
5,495
161
113
16, 330
16, 702
126
25
14
23
6

953

Monroe:
Woodsfield
Miscellaneous..

170
22

Total
Montgomery:
Brookville
Dayton
Germantown
Miamisburg
West Carrollton.
Miscellaneous

Total .
Morgan:
McConnelsville.
Miscellaneous.. .
Total
!
| Morrow:
Cardington
Mount GileacL.
!
Miscellaneous-.
!

Total.

192
30
8,562
66
209
53
101
9,021
42
44
86
16
51
3

STATISTICS OF INCOME

269

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
OHIO—Continued
County and city
Muskingum:
Dresden
Koseville__
South Zanesville.
Zanesville.
Miscellaneous
TotalNoble:
Belle Valley—.
Caldwell
Miscellaneous..

Number j
of returns |

17
23
8
1,197
147
1, 392 I
22 j
40 li

7 ii

Total.
Ottawa:
Marblehead—.
Oak Harbor.._.
Port Clinton. _.
Miscellaneous..

Total.

31
81
218
232

County and city

Number
of returns

Richland:
Mansfield
Plymouth
Shelby
Miscellaneous..

TotaL

1,917

Ross:
Chillicothe
Miscellaneous..
Total
Sandusky:
Clyde
Fremont
Gibsonburg
Miscellaneous..
Total

562 | Scioto:

Paulding:
Antwerp
Paulding
Miscellaneous..

29
58
40

Total.

New B o s t o n Portsmouth
Sciotoville
Miscellaneous..

127!

Perry:
Corning..Crooksville
New L e x i n g t o n . .
New Straitsville.
Shawnee
Somerset
Miscellaneous
Total .
Pickaway:
Ashville
Circleville
Miscellaneous..
Total
Pike:
Waverly
Miscellaneous..

157
45
Total
47
27 | Shelby:
84 !
Sidney

Miscellaneous..

507

Total
Stark:
Alliance
132 '•
Canal Fulton..
28
Canton
Louisville
191 I
Massillon
Minerva
Navarre
27
North Canton.
13 !
Miscellaneous..
31 !

Total
Portage:
Garrettsville...
Rent
Ravenna
Miscellaneous..

Total.
Preble:
Eaton
Lewisburg
Miscellaneous..
Total

Putnam:
Columbus Grove .
C ontinental
Leipsic
Ottawa..
..Miscellaneous
Total.




Total _

Seneca:
Fostoria
Tiffin
84 !
Miscellaneous..
63

27
812
380
220
1,439

Total
Summit:
Akron
Barberton
Cuyahoga Falls.
Hudson
Kenmore
Miscellaneous..-

Total
126
21 I Trumbull:
Girard
120
Hubbard
Newton Falls._
267
Niles
Warren
Miscellaneous.
Total

226

Tuscarawas:
Dennison
Dover
Newcomerstown
New Philadelphia..

9, 536

17, 392

3, 503

270

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
OHIO—Continued
Number
of returns

County and city
Tu scara was—C ontinued.
Uhrichsville
Miscellaneous
.
.

395
153

Total

2,031

Union:
Ma.r vsville
Rich wood ._
TVTi^oellaneous

73
20
13

Total

106

Van Wert:
Van Wert
Mi iscellaneous

363
62

Total.

425

Vinton:
McArthur
Mi iscellaneous

.

Total

38

•Franklin

Total
Washington:
B elpre
Mi arietta
Miscellaneous..
Total

Wayne:
Doylestown
Orrville

Rittman
Shreve..
Wooster
Miscellaneous..
Total
Williams:
Bryan
Stryker
M iscellaneous
Total
Wood:
Bowling Green ___
North Baltimore
Perrysburg
Rossford
Miscellaneous.
Total

W arren *

Lebanon
M iscellaneous

20
18

C o u n t y and city

. .

155
149
90

Wyandot:
Carev
T7r)Dpr S a n d u s k v

394

Miscellaneous.
Total

735
77

State total

_ . . .

Number
of returns

30
301
95
43
1,010
149
1,628
167
125
13
62
367
211
104
189
153.
261
918
92
154
66
312
231 196

819

OKLAHOMA
Bryan:
Caddo
Durant
Miscellaneous.

Total
AJfalfa:
Cherokee
Miscellaneous..
Total.

123

A.toka:
Atoka
Miscellaneous.

16
108

Total...

Adair:
StillwelL
Miscellaneous..

130

Caddo:
Anadarko
Carnegie
Cement
Miscellaneous..

59
31
32
85

Total
Canadian:
El Reno
Yukon
Miscellaneous..

Total
Beaver: Miscellaneous.




27 :i
:|
108 ;

361

Total-.

Total

Total

288
24
49

Total
Carter:
Ardmore
Healdton
Wilson
Wirt
Miscvllaneous.

Beckham:
Elk City
Sayre
Miscellaneous.

Blaine:
Geary
Okeene
Watonga
Miscellaneous.

207

938

.\iiscrllaneous_
Total

686
81
108
27"
36

271

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year

1926—Continued

OKLAHOMA—Continued
Number
of returns

County and city
Choctaw:
BoswelL
Hugo
Miscellaneous

9
90
9

Total

| Number
of returns

County and city

108

Cleveland:
Norman ._
Miscellaneous _.

_

189
27

387
72

Total-.

459

Grant:
Medford
Miscellaneous.

45
126

216

Coal:
Coalgate
Lehigh

_

36
2

Total

38

Comanche:
Fort Sill__
Lawton
Miscellaneous

54
261
27

Total

342

Total-Craig:
Vinita
Miscellaneous

194

Grady:
Chickasha
M iscellaneous

18

Total. _.

Cotton:
Devol _
Walters
Miscellaneous

36
99
32
27

Total

Cimarron: Miscellaneous___

Garvin:
Lindsay
Pauls Valley.
Wynnewood
Miscellaneous

_ ..
_

_
--.

76

__ _

Total
Creek:
Bristow
Depew
Drumright
Kiefer
Mounds
Oilton
Sapulpa
Shamrock
Slick
Miscellaneous

4
45
27

85
18

--..

103
360
23
216
27
27
~2
4P.4
24
9
30

Total _
Custer:
Clinton
Thomas
Wcatherford
Miscellaneous

1,252

_

108
27

Total.

135
54
13

Total._
Harper: Miscellaneous.
Haskell:
McCurtain
Stigler
Miscellaneous

2
36
1

Total.

39

Hughes:
Holdenville
Wetumka
Miscellaneous..

90
36

Total.
Jackson:
Altus
Miscellaneous.

162
45

Total__

207

54
45

Delaware: Miscellaneous..

32
18

Total _

108

Johnston:
Tishomingo
Wapanucka....
Miscellaneous.

203

Dewey: Miscellaneous
Ellis:
Shattuck
Miscellaneous.,
Total
Gar field:
Co vington
Enid..
G arber
Miscellaneous




171

Harmon:
Hollis
Miscellaneous..

Jefferson:
113
Ringling
9I
Waurika
45
Miscellaneous..
36

Total

Total-

Total
Greer:
Mangum
_
Miscellaneous

18
3
15

Total.

36

Kay:
50
Blackwell.
Newkirk
Ponca City
Three Sands._
900
Tqnkawa
Miscellaneous.
63 I
-!

U07 \

Total.

486
108
950
9

272

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
OKLAHOMA—Continued
County and city

! Number
I of returns

Kingfisher: .
Hennesse
Kingfisher
Miscellaneous..

3G
72
9

Total.

90
18
54

Total _

162

j Number
i of returns

117

Kiowa:
Hobart
Snyder
Miscellaneous...

County and city

Total

Total.
Le Flore:
Heavener
Poteau
Spiro
Miscellaneous-

45
54
27
36

Total.

162

81

Total.

297

Logan:
Guthrie
_.
Miscellaneous..

261
63

Total
McClain:
Purcell
Miscellaneous..

=

324 j !
I;

36
2
38

Broken Bow...
Idabel
Wright City...
Miscellaneous..

18
54

Total
Mclntosh:
Checotah
Eufaula
Miscellaneous..

93

Total-

139

Major:
Fairview
Miscellaneous..

41
13

Total.




21
13
36
1,415
22

Total .

1,507

Noble:
Perry
Miscellaneous.

180
81

Total.

261
108
9

Total.

117

Okfuskee:

Boley.
Okemah
Weleetka
Miscellaneous..
Total

Oklahoma:
Britton
Edmond
Oklahoma City.
Miscellaneous...

Total.

63

Total.

27
41
1

Total.

45 j :
Okmulgee:
13

Total.
McCurtain:

Marshall:
Madill...
Miscellaneous..

45

Nowata:
Nqwata
Miscellaneous..

Lincoln:
Chandler
Prague
Stroud
Miscellaneous..

Total.

Murray:
Davis.
Sulphur
Miscellaneous..

27
18

Muskogee:
Boynton
Fort Gibson...
Haskell
Muskogee
Miscellaneous..

Latimer:
Wilburton
Miscellaneous..

Love:
Marietta
Miscellaneous..

Mayes:
Pryor
Miscellaneous..

Beggs
Dewar
Henry etta
Kusa
Morris.
_.
Okmulgee
Miscellaneous..
Total.

Osage:
Apperson
Avant
_
Barnsdall (formerly Bigheart).
Denoya
Fairfax.
Hominy
_
_
Pawhuska
Shidler
Wynona
Miscellaneous

162
63
27
261
15
45
6,151
36
6,247
45
4
194
2
45
987
13
1,290
4
32
81
22
194
221
864
54
31
155

Total.

is;

Ottawa:
4I
Afton
22
Cardin
Commerce.

11
36
27

STATISTICS OF INCOME

273

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
OKLAHOMA—Continued
| Nuinbtr
| of rei urn1*

County and city
Ottawa—Continued.
Douthat
Miami
Picher..
Quapaw
Miscellaneous,

13
243
117
12
468

Total
Pawnee:
Cleveland
Pawnee
Miscellaneous..

144
90
90

Total.

324

Payne:
Cushing
Still water
Yale
Miscellaneous..

270
216
108
45

Total.

639

Pittsburg:
Dow
Haileyville
Hartshorne
Kiowa
Krebs....
McAlester
Quinton
Miscellaneous..

4
27
51
6
4
288
27
18

Total.

425

Pontotoc:
Ada
Allen
Rqff
Miscellaneous..

189
9
9
9

Total

216

Pottawatornie:
Shawnee
Tecumseh
Miscellaneous..

504
36
90

Pushamataha:
Antlers
Miscellaneous..

Sequoyah:
Sallisaw
Vian

Miscellaneous..
Total

Stephens:
Comanche
Duncan
Mario w
Miscellaneous.

62
36
279
81
36

Total
Texas:
Guynion
Miscellaneous.
Total
Tillman:
Frederick
Grandfield
Miscellaneous..
Total
Tulsa:
Bixby
Broken Arrow.
Collinsville
Jenks
Sand. Springs...
Skiatook
Tulsa
Miscellaneous..

36
207
18
45
36
27
185
113
8,380

Total
Wagoner:
Coweta
Wagoner
Miscellaneous..

32
45

Total
Washington:
Bartlesville
Dewey
Miscellaneous.

1,208
54
33
1,295

VVashita:
Cor dell
Miscellaneous..

Total
Roger Mills: Miscellaneous.
Chl

Clarernore
Miscellaneous
[

Total _

Total

I

Seminole:
Cromwell
Wewoka
Miscellaneous

i

..

45
54

TotalWoods:
Alva
Waynoka
Miscellaneous..

Rogers:




Number
of returns

Total _

630

Total.

Total

County and city

27
225
270
522

Woodward:
Woodward
MiscellaneousTotal
State total.

135
23
27
185
126
36
162
37,497

274

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
OREGON
Number
of returns

County and city
Baker:
Baker .
Miscellaneous

County and city
Hood River:
Hood River....
Miscellaneous..

320
133

Total_ __

Total

453

Bent on:
Corvalis
Miscellaneous

243
24

Total

267

Clackamas:
Gladstone _ .
Milwaukie
Oregon City
Oswego
West Linn
Miscellaneous

Total
24
174
260
70
31
191

.-.

Total. _.

Jefferson: Miscellaneous.
Josephine:
Grants Pass
Miscellaneous..
Total

750

Clatsop:
Astoria
Seaside
Miscellaneous
Total.

Jackson:
Ashland
Medford
Miscellaneous-

-

Klamath:
Klamath Falls.
Miscellaneous. _

652
76
116

_

49
56
94
271

228
35
263

143
538
68
749

~40
173
31
204
651
227

878

844

Columbia:
Clatskanie
Rainier
St. Helens
Miscellaneous

Total

Number
of returns

-

Total

46
101
368
107
152

MiscellaneousTotal
Lane:
Cottage Grove.
Eugene
Springfield
Miscellaneous..

470

Coos:
Bandon
Coquille
Marshfield
North Bend
Miscellaneous

Lake:
Lake view

Total

-.

Total
I Lincoln: Miscellaneous.

115
38
153

120
736
46
152
1,054

147

774 i

! Linn:
Albany
Lebanon
Miscellaneous

Crook:
Prineville
Miscellaneous

48
13

Total

61

Total.

298

36

Malheur:
Ontario
Miscellaneous..

60
82

Curry: Miscellaneous
Deschutes:
Bend.
Miscellaneous

518
39

Total

557

Douglas:
Miscellaneous---

173

Total

427

Gilliam:
Condon
Miscellaneous..

61
i^S

---

Total

119

Grant* Miscellaneous
Harney:
Burns
Miscellaneous

90

-

Total.




. .

46
32
78

Total
Marion:
Salem
Silverton
Woodburn
Miscellaneous..
Total
Morrow:
Heppner
Miscellaneous..
Total
Multnomah:
Gresham
Portland
MiscellaneousTotal

196
43
59

142
802
155
35
142
1, 134
70
34
104
89
17, 074
200
17, 363

275

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
OREGON—Continued
County and city

I

Number
of returns

County and city

I of re I urns
Polk:
Dallas

Wallow a:

Enterprise
Miscellaneous..

Independence..
Miscellaneous..

66

Total

199 !

Sherman: Miscellaneous.
Tillamook:
Tillamook
M iscellaneous

133
96

Total.
Umatilla:
Milton___
Pendleton
Miscellaneous..

69
91

Total

160

Wasco:
The Dalles
Miscellaneous..

321
66

Total.
Washington:
Forest Grove. .
Hillsboro
Miscellaneous..

56
563
392

92
154
245

Total

491

Wheeler: Miscellaneous..

Total.

1,011

Union:
Elgin
La Grande
Union.
Miscellaneous-

30
354
31
85

Yamhill:
McMinnville..
Newberg
Miscellaneous-.

158
69
103

Total.

Total.

330

State total-

31,047

PENNSYLVANIA
Adams:
Gettysburg
Littlestown
McSherrystown..
Miscellaneous.. _.

Allegheny—Continued,
liarinprvl'e

42

37
72
36
390
37
190
106
91
fi4
805
100
597
5
42
281
501
250

Total
Allegheny:
Aspinwall
Avalon
Bairdford
Bellevue
Ben Avon
.
Brackenridge
Brentwood___
Braddock

Bridge ville
Broughton
Carrick
Carnegie
Castle Shannon
Chalfant
Glair ton
Coraopolis
Crafton
Cuddy
Curtis ville
Dormont
Dravosburg
Duquesne
East Pittsburgh.._
East McKeesport.
Edgewood
Edge worth
Elizabeth
Emsworth
Etna
Glassmere
Glassport
Glenfield
Glenshaw
.
Greentree




j
:

1.)'

9
'2,0 > ,
0

U)
1

K

")

1

LlIH oh] Place.
>rt__
Al\ Keo-.
Al-lh ale_
ATooii Pii

Mo ml ^l-\or_...
ATunhalL.
Xadop i
X>>\ (h 7 (is^en cr_.
\ o ' t h (ji i d d o c k .
Oc'KC1 1('
O»'l (U')i>t__

...

455
90

.

370
, 320
20
170
60
,157
465
230

11J
710

10 >
407

r

l cMtnuvn .

Wi

i, Homestead
; VltW

2)7

V. iJkiT-burg

..
|

. 431
.
876
770
56
280
42
110
230
415
56
, 212

276

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year

1926—Continued

PENNSYLVANIA—Continued
County and city
Allegheny—C ontinued.
Wilson..
Miscellaneous
Total

135
4,779
100, 545

Armstrong:
Apollo
_
Dayton
Ford City
Freeport
Kaylor...
Kittanning
Leechburg
Parkers Landing
Sagamore
Yatesboro...
Miscellaneous

218
21
370
180

Total
Beaver:
Aliquippa
Ambridge
Beaver
Beaver Falls
Bridgewater
College Hill.
Conway
Freedom.
Midland
Monaca
New Brighton
Rochester
Woodlawn
Miscellaneous

Number
of returns

_

Total
Bedford:
Bedford
Everett
Hyndman
Saxton
Miscellaneous
Total
Berks:
Birdsboro.
Boyertown
Fleetwood
Hamburg
Kutztown
Mohnton __
Mount Penn
Reading
Robesonia
Shillington
Singing Springs
Topton
West Reading
Womelsdorf
Wyomissing
Miscellaneous
Total
Blair:
Altoona. _
Bellwood
Duncansville
Hollidaysburg
Juniata
Martinsburg-.
Roaring Spring
Tyrone




County and city
Blair—Continued.
Williamsburg
Miscellaneous
Total
Bradford:
Athens
Canton
Sayre
South Waverly
Towanda
Troy..
_
Miscellaneous

565
326
32
11 |
Total
28
381 Bucks:
Bristol
Doylestown
2,139
Langhorne
Morris ville
136
New Hope
962
Newtown
681
Perkasie
1,150
Quakertown
25
Sellersville
72
Yardley...
72
Miscellaneous
180
370
Total
285
678 Butler:
555
Butler
1,252
Chicora
_.
564
Evans City
Lyndora
6,982
Mars
Sarver
Zelienople
128
Miscellaneous
68
7
Total
39
Cambria:
Barnesboro
Beaver dale
318
Blandburg
Carrolltown
160
Colver
210
Conemaugh
81
Cresson
180
Dale
115
Dunlo
...
55
East Conemaugh..
78
Ebensburg
6,149
Elmora
46
Expedit
183
Ferndale
135
Franklin Borough.
29
Gallitzin
243
Hastings
41
Johnstown
477
Lilly
1,054
Marsteller
Nanty-Glo
Patton
9,236
Portage...
Scalp Level
South Fork
3, 376
84
Spangler
33
Vintondale.
Westmont
304
Miscellaneous
215
32
Total
64
368

Number
of returns

44
93
4,613
140
63
431
51
166
64
55
970
295
285
104
149
60
112
120
206
60
43
1,942
1,525
80
97
11
97
22
136
2,561
156
42
12
41
43
179
285
41
27
29
176
56
12
9
12
93
40
4,280
94
91
111
22
136
43
39
12
1,620

77
,

277

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year

1926—Continued

PENNSYLVANIA—Continued
: Number
! of returns

County and city
Cameron:
Emporium
Miscellaneous..

149
37

Total.
Carbon:
Beaver Meadow
East Mauch Chunk..
Lansford
Lehighton
Mauch Chunk
Nesquehoning
Palmerton
Summit Hill..
Weatherly
Miscellaneous

32
235
452
331
245
280
169
174
77
211

Total
Center:
Bellefont
...
Philipsburg
State College
Miscellaneous

Columbia:
Berwick
Bloomsburg
Catawissa
_
Centralia
Miscellaneous
Total
Crawford:
Cambridge Springs.
Lines ville
Meadville
Titusville...
Miscellaneous
Total.

2,206

Total
Chester:
Coates ville
Downingtown
Kennett Square..
Malvern
Oxford...
Parkesburg
Phoenix ville
Spring City
West Chester
West Grove
Miscellaneous

832
620
235
176
86
94
53
501
154
697
39
883

Total
Dauphin:
Elizabeth ville..
Harrisburg
Highs pire
Hummelstown.
Lykens
Middletown...
Millersburg
3, 538
Penbrook
Royalton
186 1
1
Steelton
98 j !
Williamstown..
137 i
Miscellaneous..
29
394 •

Total
Clearfield:
Clearfield
Coalport
C ur wens ville. .
D u Bois
Falls Creek
Grass Flat
Iloutzdale
Irvona
Madera
Osceola Mills..
Ramey
Sabula
Tyler
Winburne
Miscellaneous..
TotaL
Clinton:
Avis
Flemington
Lock Haven
Mill Hall
Renovo
Miscellaneous

TotaL




Cumberland:
Camp Hill
Carlisle.
Lemoyne
_.
Mechanicsburg
Mount Holly Springs.
New Cumberland
Newville
Shippensburg
West Fairview
Miscellaneous..

162
399
124
147

Total
Clarion:
Clarion
East Brady
New Bethlehem..
Rimersburg.
Miscellaneous

844
465
48
56
550
32
36
89
21

!
i
!
j
|
!
!
|

19 I
87;
11 I
5 I
5 !
24 !
317 j

...

!
\
'
;
"'_"[
__,'
;

1,765
—
10

Number
of returns

County and city

.

212
191
56
53
45
557
64
42
782
408
378
1,674
164
458
111
195
16
145
22
109
29
166
1,415
20
4,915
41
96
92
160
76
55
9
310
156
306

Total
Delaware:
Aldan
Chester
Clifton Heights
Collingdale
C ol w y n
Darby
East Lansdowne
Eddystone
Glenolden
Lansdowne
Marcus Hook
Media
Morton
.
Norwood
Prospect Park (Moore) .
Ridley Park
Sharon Hill
S warthmore
Trainer
Upland..
Yeadon
Miscellaneous

353
24
Total .
298 |
50 | Elk:
Johnsoriburg742 i
Ridgway
St. Marys

143
2,261
120
160
43
?40
132
43
216
1, 565
133
496
60
195
216
316
150
545
5
34
93
6,045
13,211
175
307
299

278

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
PENNSYLVANIA—Continued
Number
of returns

County and city

Elk—Continued.
Wilcox
Miscellaneous
Total

..;
...'
_.

19
215

County and city

Huntingdon:
Huntingdon....
M o u n t Union..
Miscellaneous..

1,015
Total

Erie:
Albion..
Corry_.
Erie
Girard
North E a s t . .
Union City
Wesleyville.
Miscellaneous.

.:
..:
.!

Total
Fayette:
Belle Vernon
Brownsfield_.
Brownsville..
Chestnut Ridge
Connellsville
Dunbar...
Everson.
Fairchance..
Fayette City
Grays Landing
La Belle
Lemont Furnace
Martin
Masontown
M o u n t Braddock
M o u n t Sterling
New Salem.
Oliver
Orient
Point M a r i o n . .
Republic
Ronco
Smock
South Brownsville.
South Connellsville
Star Junction
Uledi
Uniontown.
Vanderbilt
West Leisenring
Miscellaneous.

77
297
5,970
97
195
137
91
249

-••

7,113

i

279
36
346
8
837
79
63
66
107
5
6
12
7
193
11
5
66
11
12
98
101
23
39
301
27
38
25
1, 9(>7
38
86
845

•
_.;
,
_

__.
..
'•
..

_

Total
Forest:
Marienville
Miscellaneous.
Total
Franklin:
Chambersburg.
Greencastle
Mercersburg
Waynesboro
Miscellaneous
Total
Fulton: Miscellaneous.

5,687
,

8
69
77
484
70
63
355
82
1,054

Indiana:
Arcadia
Black Lick
Blairsville
Clymer
Glen Campbell..
Heilwood
Homer City
Indiana
Iselin
Josephine
Rossiter.
Saltsburg
,
Miscellaneous...
Total.__
Jefferson:
Anita
,
Big R u n
Brockwayville..
Brookville
Conifer
Punxsutawney.
Rathmel
Reynoldsville..
Summerville...
Sykesville
Miscellaneous..
Total..
Juniata:
Mifflintown
Miscellaneous. .
Total
Lackawanna:
Arch bald
Blakely
Carbondale
Clarks S u m m i t pickson
Dunmore
Jermyn
J
Mayrield
Minooka
Moosic
Moscow
Old Forge
Olyphant
Peekville
Pershing
Scranton.
Taylor
Throop
Vandling
Winton
Miscellaneous..

Total




273
65
92
430

16
296
62
23
14
72
507
11
6
35
01
378
1,488
13
38
97
279
8
415
8
106
28
44
173
1,209
39
72
111
99
16
1.055
73
102
696
130
131
56
48
105
29
201
284
107
49
3,811
136
60
47
10
123

9
Total-.

Greene:
Nemacolin
W a ynesburg
Miscellaneous

| of retu

Lancaster:
Columbia
Denver
i
Elizabethtown.
744 ';
Ephrata.
-.
Lancaster

31
372
341

12,368
330
56
167
142
3,440

STATISTICS OP INCOME

279

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
PENNSYLVANIA—C mtinued
County and city
Lancaster—C ontinued.
Lititz
Manheim
Marietta
_
Mount Joy
New Holland
Miscellaneous
Total _
Lawrence:
Bessemer
Ellwood City..
New Castle....
Miscellaneous..
Total
eoanon:
Lebanon
Myerstown...
Palmyra
Miscellaneous,
Total
Lehigh:
Allentown
Bethlehem a....
Oatasauqua
Coplay
Emaus
Slatington
Miscellaneous..
Total
Luzerne:
Ashley
Avoca
Dorranceton
Duryea
Dupont
Ed wards ville
Exeter
_
*
Forty Fort
Freeland
Glen Lyon
Hazelton
Hughestown
Kingston
Larks ville
Luzerne
Miners Mills
Nanticoke
Nescopeck
Parsons
Pittston
Plains
Plymouth
Pringle
shickshinney
Sugar Notch
Swoyersville
Warrior Run
West Hazelton_..
West Pittston-„
West Wyoming.
White Haven.__
Wilkes-Barre
Wyoming
Miscellaneous... .
Total .
Lyeoming:
Hughes ville
Jersey Shore
2
See footnote on p. \




Number
ct returns

175
152
75
115
57
743
5,452
87
976
2, 881
380
4, 324
895
109
131
275
1,410
4,298
146
272
89
155
154
310
5,424
308
244
163
127
166
183
26
153
123
227
895
24
781
148
158
128
629
48
230
857
224
479
21
105
185
44
26
163
412
85
148
4,533
82
12,991
42
433

County and city
Lyeoming—Continued.
Montgomery.. _
Montoursville
Muncy..
Newberry
Williamsport.
Miscellaneous. _
Total.
McKean:
Betula
Bradford
Eldred....
Hazel H u r s t . . .
Kane
Mount Jewett.
Port Allegany..
Smethport
Miscellaneous..
Total
Mercer:
Farrell...
Greenville
Grove City
Mercer
Sharon
Sharpsville
Stoneboro
West Middlesex..
Wheatland.
Miscellaneous
Total.
Mifflin:
Burnham
Lewistown
Miscellaneous
Total..
Monroe:
East Stroudsburg.
Stroudsburg
Tobyhanna
Miscellaneous
Total .
Montgomery:
Ambler
Bridgeport
Conshohocken
East Greenville
Hatboro
Jenkintown
Lansdale
Narberth
Norristown
N o r t h Wales
Pennsburg
Pottstown
Rockledge
Royersford
Souderton
West Conshohocken Miscellaneous
Total
Montour:
Danville
Miscellaneous .

Total.

Number
of returns

61
49
43
171

3, 638

1,674
76
9
417
106
87
158
444
2,976
372
558
512
186
1,849
204
46
52
41
207
4,027
64
545
141

116
185
42
138
481
360
169
430
33
135
740
420
700
2, 050
124
29
787
38
195
109
50
8, 025
14, 994
92
56

280

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
PENNSYLVANIA—Continued
County and city
Northampton:
Bangor
Bath
Bethlehem 2
Easton
Hellertown
Nazareth
North Catasauqua..
Northampton.
Pen Argyl.
Roseto..
Walnutport.
West Easton
Wind Gap...
M iscellaneous
Total.
Northumberland:
Kulpmont
Locust Gap
Marion Heights
Milton
-.-.
Mount Carmel
Northampton Heights.
Northumberland
Shamokin
Sunbury
Watsontown
Miscellaneous
Total-

Number
of returns

113
62
2,249
2,267
57
269
45
220
117
16
30
36
10
80
5,571
93
95
18
249
515
32
207
1,213
1,012
95
206
3,735

Perry:
Duncannon—
Marysville
Newport
Miscellaneous..
Total
Philadelphia: Philadelphia-

204
96, 340

Pike:
Matamoras
Miscellaneous
Total.

43

Potter:
Austin
Coudersport...
Galeton
Shinglehouse__.
Miscellaneous..

28
52
63
21
60

Total .

224

Schuylkill:
Ashland
Coaldale
Cressona.
Delano
Frackville
Gilberton
Girardville
Gordon
Lost Creek
McAdoo
Mahanoy City
2 Bethlehem:
Counties—
Lehigh..
_
Northampton.
Total .




County and city
S chuy lkill—C ontinued.
Minersville
New Philadelphia (Silver Creek).
Orwigsburg
_
_
Palo Alto
Pine Grove
Port Carbon
Pottsville
St. Clair
Schuylkill Haven. _.
Shenandoah
Tamaqua...
Tower City..
_
_
Tremont..
Miscellaneous.. _
Total.

Number
of returns

215
22
59
8
107
63
1,205
127
165
385
465
52
88
529
4,831

Snyder:
Selinsgrove
Miscellaneous.

60
42

Total.

102

Somerset:
Berlin
Boswell
Central
Confluence
Holsopple
Hooversville...
.Tenners
Jerome.Macdonaldton.
Meyersdale
Paint Creek. ...
Rockwood
Somerset..
Windber
Miscellaneous..
Total.

48
31
22
45
37
24
6
18
5
95
7
43
222
321
285
1,209

Sullivan:
Mildred
Miscellaneous.

36
48

Total .

84

Susquehanna:
Forest City...
Hallstead
Montrose
Oakland
Susquehanna..
Miscellaneous..

70
26
67
20
478
177

Total .
235
109
34
32
150
43
152
29
21
59
472

838

Tioga:
Blossburg......
Elkland.
Mansfield
Wellsboro
Westfield
Miscellaneous..

28
31
37
86
49
164

Total.

395
Number
of returns
146
2, 249
2,395

281

STATISTICS OP INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
cou
1Q9.fi—f!nn tin IIP.H
1926—Continued
PENNSYLVANIA—Continued

Union:
Lewisburg
Mifllinburg
Miscellaneous..
Total.

205

Venango:
Emlenton
Franklin
Oil City
Polk
Miscellaneous..

97
789
1,439
15
264

Total.

2,604

Warren:
Kinzua
Sheffield
Tidioute
Warren
Youngs ville
M iscellaneous..
Total
Washington:
Allenport
_
Bentley ville
Bulger
Burgettstown
California
Canonsburg
Cecil
C enter ville
Charleroi
Cherry Valley
Clays ville
Cokeburg
Daisytown
Donora
East Washington..
Ellsworth.:
...
Fredericktown
Houston
McDonald
Mariana
Meadow Lands
Millsboro
M onongahela
New Eagle
North Charleroi...
Roscoe.
Vestaburg
Washington
West Brownsville.
M iscellaneous

51
961
41
236
1,395
41
109
17
136
227
645
46
41
683
22
46
10
59
700
32
20
50
91
227
5
14
11
550
25
90
,960
108
., 274

Total.

7,418 I

Wayne:
Hawley
Honesdale
Miscellaneous..

279
38
11
32
11
15
174
25
136
1,378
465
598
28
651
92
16
87
857
371
880
12
279
36
13
434
23
156
13
147
8
514
41
11
198
87
27
1,374

Total

9,517

Wyoming:
Tunkhannock..
Miscellaneous..
Total .
York:
Dallastown
Glen Rock
Hanover.
Red Lion
Spring Grove. .
Wrights ville-..
York
Miscellaneous..

71
36
387
212
48
43
2,645
374
3,816

Total
State total.

180

Total.

Westmoreland:
Arnold...
A vonmore
Baggaley.
Claridge
Crab Tree
Darragh
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
Webster
Wendel
West Newton
Youngwood
Yukon
Miscellaneous

346

RHODE ISLAND
Bristol:
Banington
Bristol
Warren
Total




170
291
194

Kent:
East Greenwich
Warwick
West Warwick
Total

;
I
!

301
436
461

•

1, 198

282

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
' '6—Continued
RHODE
County and cityNewport:
Jamestown
Little Compton...
Middletown
Newport
New Shoreham
Portsmouth...
Tiverton
Total
Providence:
Burr ill ville
Central Falls
Cranston
Cumberland
East Providence..
Foster
Gloucester
Johnston..
Lincoln
North Providence
North Smithfleld-

ISLAND—Continued

Number
of returns

28
4
125
1,299
6
30
27
1,519
272
504
1,688
388
826
12
23
54
105
220
48
SOUTH

Abbeville:
Abbeville
Miscellaneous..
Total
Aiken:
Aiken
Graniteville
Langley
North Augusta.
Miscellaneous..
Total
Allendale:
Allendale
Fairfax
Miscellaneous..
Total
Anderson:
Anderson
Belton
Honea Path
Pelzer.
Pendleton
Williamston....
Miscellaneous..
Total
Bamberg:
Bamberg
Denmark
Miscellaneous. .
Total
Barn well:
Barnwell
Blackville
Miscellaneous..
Total
Beaufort:
Beaufort
Miscellaneous..
Total




Number
of returns

County and city
Providence—Continued.
Pawtucket
Providence
Scituate
Smithfield
Woonsocket...
Total...
Washington:
Charlestown
Exeter.
Hopkinton
Narragansett
North Kingston...
Richmond
South Kingston
Westerly

_.
_

_.

21, 834

_
_

Total
State total

2,551
13,503
17
37
1,586

_

7
8
87
61
179
102
227
485
1,156
26, 362

CAROLINA

Berkeley: Miscellaneous.

49

Calhoun:
Saint Matthews..
Miscellaneous

54
15

Total.
Charleston:
Charleston
Edisto Island
Johns Island
Meggett
.
Moultrie ville
Mount Pleasant..
Miscellaneous
Total.
Cherokee:
Blacksburg
GarTney
Miscellaneous..
Total

2,497
10
22
22
14
18
55
2, 638
18
125
10
153

Chester:
Chester..
Great Falls
Miscellaneous..

154
24
14

Total.

192

Chesterfield:
Cheraw
Miscellaneous..

109
30

Total.
Clarendon:
Manning
Miscellaneous.

44
36

Total..

80

Colleton:
Walterboro
Miscellaneous..

45
29

Total

STATISTICS OF INCOME

283

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
SOUTH CAROLINA—Continued
County and city

Number
of returns

Darlington:
Darlington
Hartsville
Miscellaneous..

138
159
27

Total.

324

Dillon:
Dillon
Latta
Miscellaneous..

104
40
35

County and city
Jasper: Miscellaneous..

Total.

179

Dorchester:
Saint George...
Summerville...
Miscellaneous..

22
104
13

Total .

139

Number
of returns

24

Kershaw:
Camden
Kershaw
Miscellaneous

103
29
9

Total.

141

Lancaster:
Lancaster
Miscellaneous..

69
7

Total.

Total..
:F airfield:
Winnsboro
Miscellaneous..

85
17

Total.

Edgefield:
Edgefield
_
Johnston
Miscellaneous..

Laurens:
Clinton
Laurens
Miscellaneous.

210

Lee:
Bishopville
Miscellaneous..
Total.
Lexington:
Batesburg
Lees ville
Lexington
New Brookland.
Miscellaneous...

49
58
28
4
22
17
19

Total.

105

Florence:
Florence.
Lake City
Timmonsville..
Miscellaneous..

536
49
34
50

Total
McCormick:
McCormick.-...
Miscellaneous..

90

Total.

669

Total
Marion:
Marion
Mullins
Miscellaneous..

33
85
57
11

Total .
Marlboro:
Bennetts ville._
Clio
McColl
Miscellaneous.

110
22
24
19

Total
Newberry:
Newberry
Whitmire
Miscellaneous..

136
19
42

Total.
Oconee:
Newry
Seneca
Walhalla
Westminster...
Miscellaneous..

3
33
18
11
14

Georgetown:
Andrews
Georgetown
Miscellaneous..

38
]25

7

TotalGreenville:
Fountain Inn.
Greenville
Greer
Piedmont
Miscellaneous.
1, 540

Total.
Greenwood:
Greenwood
Ware Shoals. —
Miscellaneous..

252
23
24

299

TotalHampton:
Estill
Varnville
Miscellaneous..

25

153

175

79

Horry:
Con way
Miscellaneous..

Total .
Orangeburg:
Branch ville
Orangeburg
Miscellaneous..

18
246
74

Total.

Total.

338

Total..

91073—28-




-19

284

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
SOUTH CAROLINA—Continued
Number
of returns

County and city
Pickens:
Easley
Liberty
Miscellaneous.

29
12
31

Total

Number
of returns

County and city
Sumter:
Sumter
Miscellaneous
j
Total
:

347
41

_

388

72 i Union:
•

Richland:
Columbia
Miscellaneous.

1,869
21

Total

1,890

:

Jonesville
Lockhart
Union
_
Miscellaneous

'
i

Saluda:
Saluda
Miscellaneous.

13

Total

20

Spartanburg:
Clifton.
Converse
Cowpens
Enoree
Spartanburg..
Woodruff
Miscellaneous.

7
3
2
6
934
17
127

Total

1,097

1
6
8
101
5

"RnfTaln

Total
Williamsburg:
Kingstree
__
M iscellaneous
Total
York:
Clover
Fort Mill
Rock Hill
York
Miscellaneous
Total

121

_

._

_

52
28
80
18
24
225
58
17
342

State total

13,809

SOUTH DAKOTA
Aurora:
Plankinton
Miscellaneous

26
43

Total.

69
520
173

_

Total___

693

Bennett: Miscellaneous.

1

Bon Homme:
Scotland
Tyndall
Miscellaneous..

_.

Total




23
47
64

159
17
45

79
34

.

113

Charles Mix:
Geddes
Lake Andes
Platte
Wagner
Miscellaneous.

_

40

.. . .

3a
31
26
65
12

Total

167

.

Total

Brookings:
Brookings
Elkton
Miscellaneous-

Buffalo: Miscellaneous

Total

Clark:
Clark .
Miscellaneous
134 |

Total

Total.
Brule:
Chamberlain
Kimball
Miscellaneous

_

Miscellaneous.

C ampbell: Miscellaneous

Beadle:
Huron
_
Miscellaneous

Total
Brown:
Aberdeen
Groton
Miscellaneous

Butte:
Belle Fourche

60
72
132

Clay:
Vermilion
Miscellaneous.

107
55

Total..

162

221

_

1,194
25
92
1,311
71
32
22
125
6

Codington:
Watertown
Miscellaneous

625
129

Total

754

Corson:
Mclntosh
Miscellaneous

11
59

Total
Custer: Miscellaneous. _

70
73

STATISTICS OF INCOME

285

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
SOUTH DAKOTA—Continued
County and city
Davison:
Mitchell
Miscellaneous..

Number
of returns

County and city

Number
of returns

Total.--

134

Beoel:
Clear Lake
Miscellaneous..
62

Total

32
39
56

TotaL

127

Hyde:
Highmore
Miscellaneous..

Day:
W&ubay
Webster
Miscellaneous—

35
103

Hutchinson:
Parkston
Tripp.
Miscellaneous..

Total

Hughes:
Pierre
Miscellaneous..
Total.

493
17

40
1

Total..

Bewey: Miscellaneous..

Jackson: Miscellaneous-.

Dooglas:
Armour
Miscellaneous
Total _

Jerauld:
Wessington Springs.
Miscellaneous
102

Edmunds:
Ipswich
Miscellaneous..
76

Fall River:
Edgemont
Hot Springs—.
Miscellaneous..

78
121
16

Kingsbury:
De Smet
Lake Preston..
Miscellaneous..

35
38
117

Total

215

Faulk: Miscellaneous -

85

Orant:
Milbank
Miscellaneous
TotaL
gory

Lake:
Madison
Miscellaneous..

199
52

Total .

251

Lawrence:
Deadwood
Lead
Spearfish
Miscellaneous..

-

144
818
52
53

Total .

Gregory
Miscellaneous..
Total.

115

Haakon:
Phillip
Miscellaneous..
Total

Total
Jones: Miscellaneous

Total

TotaU--

23:
13-

Total .
_-

52

Hamlin: Miscellaneous.

53

Hand:
Miller
Miscellaneous
Total.

Total




Lyman: Miscellaneous..
McCook:
Bridgewater
Salem.,
Miscellaneous.

177

~~33
20
34

39

Total..
McPherson:
Eureka .
Miscellaneous.

30
15

Total .
Marshall:
Britton
Miscellaneous..

79

Hanson:
Alexandria
Miscellaneous..

Harding: Miscellaneous..

1,067

Lincoln:
Canton
Lennox
Miscellaneous..

36
41

Total .

77

286

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
SOUTH DAKOTA—Continued
County and city

Number
of returns

Meade:
Sturgis
Miscellaneous..
Total

County and city
Shannon: Miscellaneous.

93

Spink:
Redfield
Miscellaneous

Mellette: Miscellaneous..

278
26
7

Total.
65
1,905
135

Total.

78

Pennington:
Rapid City
Miscellaneous..

323
52
375

Perkins:
Lemmon
MiscellaneousTotal .

Tripp:
Winner
Miscellaneous

110
51
161

Turner:
Centerville
Parker
M iscellaneous _.

62
28
83

Total.

173

Union:
Beresford
Elk Point
Miscellaneous..

62
46
18126=

Walworth:
Mobridge
Miscellaneous..

83;
47"

Total.
78

Roberts:
Sisseton
Miscellaneous.
Total.

64
11

Total
94

Potter:
Gettysburg
Miscellaneous..
Total .

33

Sully: Miscellaneous..
Todd: Miscellaneous.

Total.

2,105

Moody:
Flandreau
Miscellaneous..

Total.

147
131

Total.

Total

Total

_

Stanley:
Fort Pierre
Miscellaneous..

Miner:
Howard
Miscellaneous..
Minnehaha:
Dell Rapids—.
Sioux Falls
Miscellaneous..

Number
of returns

130)

Washabaugh: M iscellaneous _
Washington: Miscellaneous. _
Yankton:
Yankton
M iscellaneous.

233
45

92

Total..

Sanborn:
Woonsocket—
Miscellaneous.

Ziebach: Miscellaneous..
State total.

_.

16
12,414

Total.
TENNESSEE
Bledsoe: Miscellaneous.

Anderson:
Briceville
Clinton
Coal Creek
Miscellaneous..

Total.

Blount:
Alcoa
Maryville
M iscellaneous
63

Total.

Bedford:
Shelbyville
Miscellaneous..
Total.
Benton: Miscellaneous..




25
129
34

Bradley:
Cleveland
Miscellaneous100
11

Total..

167
11

287

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
TENNESSEE—Continued
Number
of returns

County and city

Number
of returns

County and city
Fayette:
Somerville .
Miscellaneous

Campbell:
Jellico
Lafollette
Miscellaneous..

21
50

Total

Total__.

71

Fentress: Miscellaneous

Cannon: Miscellaneous.

Franklin:
Decherd..
Winchester
Miscellaneous

Carroll:
Huntingdon
McKenzie
Miscellaneous

30

... ...

19
48
87

Total

154

Gibson:
Dyer
Humboldt
Milan.
Trenton
Miscellaneous

10
84
34
37
7

Total

172

Giles:
Pulaski
Miscellaneous

Total _

75
17

70

Carter:
Elizabethton__.
Miscellaneous..
Total

55

Cheatham: Miscellaneous

10

Chester:
Henderson
Miscellaneous
Total _

Total

Claiborne: M iscellaneous.
Clay: Miscellaneous
Cocke:
Newport
Miscellaneous..

Greene:
Greeneville
Miscellaneous

92

Grainger: Miscellaneous

Total _

84

Coffee:
Manchester
Tullahoma

6
74

6

__ .

142
9

Total

151

Grundy:
Tracy City
Miscellaneous..

_

22
18

80

Total

40

Crockett:
Bells
Miscellaneous

13
21

Hamblen:
Morristown
M iscellaneous

141
5

Total

34

Total

146

24

Hamilton:
Chattanooga
St. Elmo
Soddy
Miscellaneous

Total

Cumberland: Miscellaneous.
Davidson:
Goodlettsville.
Nashville
Old Hickory
Miscellaneous
Total

. . . ___

10
7,200
47
124
7,381

Decatur: Miscellaneous..
De Kalb: Miscellaneous.

Dyer:
Dyersburg
Newbern
Miscellaneous..
Total




Total.
Hancock: Miscellaneous

4,728
58
18
187
4,991

__ .

1

Hardeman:
Bolivar
Miscellaneous..

13
22

Total.'

Dickson:
Dickson
Miscellaneous
Total

. .

35

Hardin: Miscellaneous

27

242
25
7

Hawkins:
Bullsgap
Rogersville
Miscellaneous

16
40
19

274

Total

75

57

288

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
TENNESSEE—Continued
County and city
Hay wood:
Brownsville
Miscellaneous..
Total
Henderson: Lexington.
Henry:
Paris
Miscellaneous
Total..

Number
of returns

146
155
25
162
168

Humphreys:
Waverly
Miscellaneous

50

Johnson: Miscellaneous.
Knox:
Knoxville
Mascot
Miscellaneous

3,600
22
195

Total.

3,817

62

4
50
1

55

Maury:
Columbia
Mount Pleasant.
Miscellaneous
Total.
Monroe:
Sweet water
Tellico Plains..
Miscellaneous.

298
68
14

380
45
8
12

Montgomery:
Clarksville
Miscellaneous.

377
1
378

2

74

104
25

Morgan:
Oakdale
Petros
Miscellaneous..

2
15

Total__

118

Lewis: Miscellaneous.

56

Obion:
Obion
Union City
Miscellaneous.

11
105
41

93

Total
Overt on:
Livingston
Miscellaneous..

157

Total,

129

Loudon:
Lenoir City....
Loudon
Miscellaneous..




56
10
19

85

Moore: Miscellaneous..

Lawrence:
Lawrenceburg..
Miscellaneous. .

Total..

Total

Total

Lauderdale:
Halls....
Ripley
Miscellaneous..

McMinn:
Atheiis
Englewood.
Etowah

727
71

Total

Lake:
Tiptonville
M iseellaneous _

Lincoln:
Fayetteville
Miscellaneous
Total .

Madison:
Jackson
Miscellaneous.

15
5

Total _

Jefferson:
Jefferson City.
Miscellaneous..

Total

McNairy: Miscellaneous..
Macon: Miscellaneous

5
168

Total _

Jackson: Miscellaneous.

Total

Total _

Number
of returns

Marshall:
Chapel Hill....
Lewisburg
Miscellaneous..

Total

Total.

McMinn—Continued.
Miscellaneous

Marion:
South Pittsburgh
Whitwell
Miscellaneous

Hickman: Miscellaneous..
Houston: Miscellaneous...

Total

County and city

36

Perry: Miscellaneous.
Polk:
Copperhill
Ducktown

Miscellaneous
Total.

27

7
47
22
20

289

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
TENNESSEE—Continued
County and city-

Number i
of returns i

Putnam:
Cooke ville
Monterey
Miscellaneous

Tipton:
Covington
Miscellaneous..

Total

Total...
Scott: Miscellaneous
Sequatchie: Dunlap
Sevier: Miscellaneous- . .
Shelby:
Binghampton
Memphis
Normal
Miscellaneous
Total
Smith: Miscellaneous
Stewart: Miscellaneous..
Sumner:
Gallatin
Miscellaneous
Total
Sullivan:
Bristol._.
Kingsport
Miscellaneous

14
107
12

Trousdale: Harts ville.
Unicoi:
Erwin
Miscellaneous
Total
100
G8
14

Total...
Robertson:
Springfield
Miscellaneous
Total
Rutherford:
Murfreesboro
Miscellaneous

93

Total

Rhea:
Dayton
Spring City
M iscellaneous
Total
Roane:
Harriman
Rockwood
Miscellaneous

Number
of returns

County and city

125
2
127

Van Buren: Miscellaneous..

1

Warren:
McMinnville_.
Miscellaneous..

49
2

Total.

235
190
14
204

6
10,700
26
152

Washington:
Johnson City_.
Miscellaneous..

39

Total

528

Wayne: Miscellaneous..
Weakley:
Dresden
Greenfield
Martin
Miscellaneous

15
21
57
10

Total _

103

White:
Sparta
Miscellaneous..

25
10

10,884

Total___

35

Williamson:
Franklin
Miscellaneous..

120
25

25

TotaL

145

102

Wilson:
Lebanon
Miscellaneous..

••

329
250
9

71

Total

Total

:

63

State total.

33, 667

TEXAS

Anderson:
Elkhart_._
Palestine
Miscellaneous
Total__
Andrews: Miscellaneous
Angelina:
Keltys
Lufkin..
Miscellaneous- _
Total




4
313
14
331
3
19
193
29
241

Aransas: Rockport
Archer* Miscellaneous
Armstrong: Miscellaneous
Atascosa:
Pleasanton...
Miscellaneous
Total
Austin:
Bellville
Sealy
Wallis
.
Miscellaneous
Total.

20
177
54
20
33
53

_

59
75
13
77
224

290

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returnsdistributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
TEXAS—Continued
County and city

Number
of returns

Briscoe: Miscellaneous..
Brooks: Falfurrias

Bailey: Miscellaneous
Bandera: Miscellaneous..
Bastrop:
Bastrop
Elgin
Smithville
Miscellaneous

Total_

Bee:
Beeville
Miscellaneous..
Total Bell:
Bartlett
Belton
Killeen
Rogers
Temple
Miscellaneous.

Total.
Bexar:
Fort Sam Houston.
San Antonio
Miscellaneous

Total.

84
133

38
94
7
20
550
31
740
135
8,242
75
8,452

58
438

Total.

504

Brazos:
Bryan
Miscellaneous. __
Total




77
40
13

Total

130
39

Caldwell:
Lockhart
Luling
Miscellaneous
Total.

275
275

6ia

Calhoun:
Port Lavaca...
Miscellaneous..

30
12

Total.

42

Callahan:
Baird...
Miscellaneous

70
140

_

Total

210

Cameron:
Brownsville
Harlingen
San Benito
Miscellaneous..

627
350
300
100
1,377
45
3

Total

48

Carson: Miscellaneous.
Cass:
Atlanta
Miscellaneous

238

._
...

374
253
23
276

101

Castro: Miscellaneous _
Chambers: Miscellaneous.
Cherokee:
Alto
Jacksonville.—
Rusk
Miscellaneous

41
29

._.

Total..
46
37
17
150
9
75
40

Brewster:
Alpine
Miscellaneous...
Total

459-

Pittsburg
Miscellaneous

Bowie:
Texarkana
Miscellaneous.

Total

Total.

Total.

Bosque:
Clifton.
Meridian. _
Walnut SpringsMiscellaneous

Brazoria:
Alvin
Angleton
Damon
Freeport
Velasco
West Columbia.
Miscellaneous.. _

401
58

Burnet: Miscellaneous.

Blanco: Miscellaneous..
Borden: Miscellaneous..

Total.

Brown:
Brownwood
Miscellaneous..
Burleson:
Caldwell
Somerville
Miscellaneous..

42
70
125
14

Baylor:
Seymour
Miscellaneous..
Total.

Number
of returns

County and city

70
10
36

_

15
144
35
15

Total
Childress:
Childress
Miscellaneous

209

Total
Clay:
Henrietta
Miscellaneous

178

Total

177
1

_

72
31
103

STATISTICS OF INCOME

291

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
TEXAS—Continued
County and city
Coke: Miscellaneous.

Number
of returns
30

Coleman:
Coleman.
Santa Anna
Miscellaneous

158
53

Total.

237

Collin:
Celina
Farmers ville...
McKinney
Piano
Miscellaneous..
Total.

18
42
193
47
54
354

Collins worth:
Wellington
Miscellaneous..
Total.
Colorado:
Columbus
Eagle Lake
Weimar
_.
Miscellaneous..
Total.
Comal:
New Braunfels..
Miscellaneous...
Total.

74
79
120
75
42
316
310
3

Concho: Miscellaneous..
245
22

Total.

267

Coryell:
Gatesville
Miscellaneous..

Deaf Smith:
Hereford
Miscellaneous..
Total..
Delta:
Cooper..
Miscellaneous..

15,915
35
17
33
60
16, 060
52
63
2

40
10

Total .
Denton:
Denton
Pilot Point
S anger
Miscellaneous..

24
19

Total.

294
182
95
40
317
50
5

Total
Dimmit:
Asherton
Miscellaneous..

27
44

Total.

Total




Dawson: Lamesa..

Donley:
Clarendon
Miscellaneous..

Cottle:
Paducah
Miscellaneous..

Culberson: Miscellaneous..

Total

Dickens:
Spur
Miscellaneous..

Cooke:
Gainesville
Miscellaneous

Crosby:
Rails
Miscellaneous..
Total

110
7

Total
Dallas:
Dallas
Garland
Grand Prairie..
Lancaster
Miscellaneous..

Total .

Total.

Total

Dallam:
Dalhart
Miscellaneous..

Number
of returns

De Witt:
Cuero
Yqrktown
Miscellaneous..

313

Comanche:
Comanche
De Leon
Miscellaneous..

Crockett: Ozona...

County and city

167
21

Total .
53
69

Duval:
San Diego
Miscellaneous..

75
39

Total

50

114

Eastland:
Cisco
Desdemona.
Eastland
Gorman
Olden
Ranger

280
22
233
30
22
195

292

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
TEXAS—Continued
Number
of returns

County and city
Eastland—Continued.
Rising Star _
Miscellaneous

________

Total

_

70
19
871

39
97

Ector* Odessa
Ellis:
Ennis
Ferris
Italy
TVfifilnthinn
Waxahachie _ _ ._
_
Miscellaneous

_
_

Total

140
22
34
16
233
55
500

El Paso*
El Paso
Fort Bliss
Miscellaneous

3,724
_. ._ _ _
_

50
146

3,920

Total

Fort Bend:
Richmond
Rosenberg
Sugar land
Miscellaneous

115
75
60
98

Total

348

Franklin:
Mount Vernon
Miscellaneous

18
1

_.
_

Total

19

Freestone:
Teague _. _
Worthan
Miscellaneous

27
145
25
197

Total _
FrioPearsall
Miscellaneous .
Total

37
29
_

66
8

Gaines: Miscellaneous

Erath:
Dublin
Stephenville
Thurber
Miscellaneous

44
53
27
6

Total

130

Falls:
Lott
MarlinRosebud
Miscellaneous
Total

175
78
29

_
__

297

Fannin:
Bonham
Honey Grove
Ladonia

105
31
16
27
23

Miscellaneous
Total

202

Fayette:
Flatonia
La Grange
Schulenburg
Miscellaneous

50
175
85
62

Total

Number
of returns

County and city

_.

_

Fisher:
Rotan
Miscellaneous
Total.,

372
43
20
63

_

Floyd:
Floydada

79
27
1

Galveston:
Galveston
League City
Texas Citv
Miscellaneous
Total
Garza:
Post

114
16
130
10
27

Miscellaneous

87

Total
Gonzales:
Gonzales
Nixon
Miscellaneous
Total
Gray:
Pampa
Miscellaneous

67

Total




37

_

Goliad:

Total

107

30

Total

50
17

_

3,401

Glasscock: Miscellaneous

Foard:
Crowell
Miscellaneous

Total.

_

Total
_
Gillespie:
Fredericksburg _ _
Miscellaneous

Total
Grayson:
Denison
Sherman
Van Alstyne
Whitesboro
Whitewright
Miscellaneous

Miscellaneous

3,236
14
100
51

_

_

_
_

155
10
49
214
319
57
376
333
473
29
18
25
32
910

STATISTICS OF INCOME

293

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926— Continued
TEXAS—Continued
County and city

Number
of returns

County and city

156
18

Hays:
San Marcos
Miscellaneous. _.

Grimes:
Navasota
M iscellaneous

200
43

Hemphill:
Canadian
Miscellaneous..

Total

243

Gregg:
Longview
Miscellaneous..

Guadalupe:
Marion
Seguin
Miscellaneous. _

200
33

Total

Total

_

84
65
25

Total

90

165
22

Hidalgo:
Donna._
Edinburg...
McAllen
Mercedes
Mission
Pharr...
San Juan
Miscellaneous

117
132
300
195
107
75
50
165

58

Hill:
Hillsboro
Hubbard.
Itasca
Whitney
Miscellaneous

185
40
25
10
42

Total

302

Hood:
Granbury.
Miscellaneous

17
7

19
225
51

Hale:
Plainview___
Miscellaneous

210
22
232

Total

Total
Hamilton:
Hamilton
Hico.
Miscellaneous..
Hansford: Miscellaneous.
Hardeman:
Chillicothe.
Quanah
Miscellaneous
Total
Hardin:
Grayburg
Saratoga
Silsbee
Sour Lake
Miscellaneous

7
15
100
125
29

Total
Harris:
Goose Creek
Harrisburg
Houston
Humble
Miscellaneous
Total
Harrison:
Marshall
Miscellaneous-_.
Total
Hartley: Miscellaneous._

57
135
10




1,141

Total
Hopkins:
Sulphur Springs
Miscellaneous
Total

_

100
28

.-

128

276

Houston:
Crockett
Miscellaneous

85
34

235
45
14,430
125
234

Total

119

Howard:
Big Springs
Miscellaneous

184
10

Total

194

15,069

Hudspeth: Miscellaneous..
345
75
420
10

Haskell:
Haskell
Rule
Miscellaneous
Total

81
3

Total

295

Total

233

Henderson:
Athens
Miscellaneous

Total

Total
Hall:
Memphis..
Miscellaneous

Number
of returns

Hunt:
Celeste
Commerce
Greenville
_
Lone Oak
Wolf City
Miscellaneous.
Total

78

Hutchinson: Miscellaneous
Irion: Miscellaneous

26
11
44
167
4
14
21
261
366
33

294

STATISTICS OF INCOME

TABLE 11.—Individual

returns by States and Territories—Number

of returns

distributed by counties, and by citiest townships, and post offices, calendar year
1926—Continued
TEXAS—Continued
1
Number
of returns

County and city
Jack:
Jacksboro
Miscellaneous
Total

41
29
70

Number
of returns

County and city
Kenedv: Miscellaneous
Kent: Miscellaneous _ _
Kerr:
Kerrville
Legion
Miscellaneous

Jackson:
Edna
Miscellaneous

57
25

Total

82

Kimble: Miscellaneous

75
45
16

6
14

Kinney:
Brackettville
Miscellaneous
Total

Jasper:
Jasper
Kirbyville
M iscellaneous
Total

*

136

Jeff Davis: Miscellaneous

19

Jefferson:
Beaumont
Npderland
Port Arthur

2,308
50
1,500
30
60

Miscellaneous
Total

3,948

Jim Hogg: Miscellaneous
Jim Wells:
Alice
Miscellaneous

82

Total
Johnson:
Alvarado
Cleburne
Grandview
Miscellaneous
Total

94
17
111
18
249
18
27
312

Jones:
Anson_ .
Hamlin
Stamford
M iscellaneous

62
53
135
5

Total

255

Karnes:
Karnes City
Kenedy
Runge
Miscellaneous

40
150
60
42

Total
Kaufman:
Forney
Kaufman
.. ..
Kemp
Mabank
Terrell.-.
Miscellaneous
Total-.
Kendall:
Boerne
Comfort
Total




Total

292

1

40
53
17
7
243
10
370
42
39
81

200
40
12
252

_
_

24
55
4
59

Kleberg:
Kingsville

_

Total

._

300
4
304

Knox: Miscellaneous

70

Lamar:
Paris
Miscellaneous

450
43

Total

493

Lamb: Miscellaneous
_-

__._ _.

Lampasas:
Lampasas
Miscellaneous
•
Total .
La Salle:
Cotulla
Miscellaneous
Total

32
80
2
82

_.

57
20
77

Lavaca:
Hallettsville.
Moulton
Shiner
Yoakum._ _ . . , _ _
Miscellaneous
Total

80
24
75
185
3
367

Lee:
Giddings
Miscellaneous

25
15

Total

40

Leon:
Oakwood
Miscellaneous
Total

_

10
27
37

Liberty:
Daisetta
Dayton
Liberty
Miscellaneous
Total

35
67
49
25
75
19
270

295

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
TEXAS—Continued
Number
of returns

County and city
Limestone:
Cooledge
Groesbeck
Kosse
Mexia
Thorton
Miscellaneous
Total
-

40
125

35
750
23
4

__ ..-

977

53
32

Lipscomb: Miscellaneous
Live Oak* Miscellaneous
Llano:
Llano
Miscellaneous

50
4

Total

54

Lubbock:
Lubbock
__ .Slaton_ . .__
Miscellaneous

275

-

68
7

Total

350

Lvnn: Miscellaneous

37

McCulloch:
Brady
Miscellaneous

131
34

-

Total
McLennan:
McGregorMart
Moody
Waco .- _. __West
Miscellaneous

165

24
75
20
2,131

_.
-_
-_
_

23

2,351

Total
|

McMullen: Miscellaneous
Madison:
M adison ville
Miscellaneous
Total
Marion:
Jefferson
Miscellaneous

7

38
2

_._

Total--

40

Martin: Stanton
Mason:
Mason _
Miscellaneous

28

Total--.
Matagorda:
RRV Citv
Gulf
Palacios
Miscellaneous

40

35
5

176

..-

Total-

75
30
59

340

Maverick: Eagle Pass.
Medina:
Hondo
Miscellaneous-




Menard:
Menard
Miscellaneous

_ ..

56
3

Total

59

Midland: Midland

120

Milam:
Cameron
Rockdale
Thorndale
Miscellaneous

227
110
12
51

Total-Mills:
Goldthwaite ._
Miscellaneous

400

.

18
6

Total

24

Mitchell:
Colorado
Miscellaneous

__

123
37

Total

160

Montague:
Bowie .
Nacona
Miscellaneous
Total

68
86
29
183

Montgomery:
Conroe

82

Miscellaneous

_..

Total

37
123

Moore: Miscellaneous

__

_

23

Morris:
Daingerfield.
M iscellaneous. _

7
20

Total-__

16
1
17

Total-.

Number
of returns

County and city

27

Motley: Miscellaneous

35

Nacogdoches:
Onshini?
Nacogdoches

7
149
17

Total-.-

_

Navarro:
Corsicana
Kerens
Miscellaneous

173

__ _

Total--.

700
35
90
825

Newton:
Wiergate
Miscellaneous

_

Total__-

2
49
51

175
50
49

-..

99

Roscoe
Sweetwater
Miscellaneous
Total-_.

_

14
180
7
201

296

STATISTICS OF INCOME

TABLE 11.—Individual

returns by States and Territories—Number

of returns

distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
TEXAS—Continued
Number
of returns

County and city
Nueces:
Bishop
Corpus Christi
Robstown.. .
Miscellaneous
Total.

_

_

Red River:
Annona
Clarksville
Detroit
Miscellaneous

57
731
190
27
1,005

Ochiltree:
Perryton
Miscellaneous

_.

__.

Total

106
15

11
65
6
14

Total
Reeves:
Pecos

96
75
9
9

Toyah
Mlisoellanpon5?

121

Total

20

Orange:
Miscellaneous

Number
of returns

County and city

_

Palo Pinto:
Mineral Wells
M^insus
Strawn
Miscellaneous
Total..

Roberts: Miscellaneous

450
45

Total

495
193
12
37
19

-

261

Panola:
Carthage
_
_
Miscellaneous

-

--

93

35
19

82
68

Robertson:
Bremond
Calvert-.
Franklin
Hearne
Miscellaneous.Total

28
61
38
75
9
211

Rockwall:
Rockwall
Royce City
Total

Total

54

Parker:
Miscellaneous

135
12

47

Runnels:
Ballinger.
Winters
Miscellaneous
Total

147

21
26

Rusk:

Total

-

Parmer: Miscellaneous

_

Tffvrt Stoplcton

Miscellaneous

-

--

Total...
Polk:
Livingston
Miscellaneous

95
13

Sabine: Miscellaneous

60
41

Total-

—

Potter:
Amarillo
Miscellaneous

101
2,770
1

-

2,771
150
15

Total

Reagan* Miscellaneous
Real: Miscellaneous




62
15

Miscellaneous

108

Rains: Miscellaneous.
Randall:
Canyon
M iscellaneous
Total__

232

20

Pecos:

TotalPresidio:
Mar fa
Miscellaneous

123
62
47

165

_

8
73
2
75
47
8

Total

77
29
40
11

San Jacinto: Miscellaneous
San Patricio:
Aransas Pass
Sinton
Taft
Miscellaneous

30
75
100
82

_._

Total

287

San Saba:
San Saba
Miscellaneous

_

Total

75
5
80

Schleicher: Miscellaneous ._

38

Scurry:
Snyder

62

Total
Shackleford:
Albany
Miscellaneous
Total

.

66
105
64
169

STATISTICS OF INCOME

297

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
TEXAS—Continued
County and city

Number
of returns
Travis:
Austin
Manor

Shelby:
Center
Timpson
Miscellaneous..

Miscellaneous-

Total
Sherman: Miscellaneous.
Smith:
Troup
Tyler
Miscellaneous..

19
19
473
26

Starr:
Rio Grande
Miscellaneous..

Stephens:
Breckenridge...
Caddo
Miscellaneous..
Total
Sterling: Miscellaneous
Stonewall: Miscellaneous.
Sutton: Sonora
S wisher:
Tulia
Miscellaneous..
Total

62

44
16
123

822
88
44

Total..

Tom Green:
San Angelo
_
Miscellaneous
Total




52

Upsher:
Gilmer
Miscellaneous-.
Total

Sabinal
Uvalde
MiscellaneousTotal,

44
IS
57
24
20
150
20
190

Val Verde:
Del Rio
Miscellaneous-

335
61
396

Van Zandt:
Grand Saline—
Wills Point....
Miscellaneous..

17
46
24

Total.

87

Victoria:
Victoria
Miscellaneous..

350
9

Total.

359

Walker:
|
H u n t s ville

Miscellaneous..

Terrell:
Sanderson
Miscellaneous..

Total.

19
33

Total _
113

6,512

Titus:
Mount Pleasant
Miscellaneous

38
35
73

33

Total.

Terry: Miscellaneous . . .
Throckmorton: Miscellaneous

1,909

Total-

536

6,323
101

Total _

1,872
15
22

Tyler:
Woodville
Miscellaneous..

490
Upton: Miscellaneous..
21
25 J Uvalde:

Tarrant:
Arlington
Fort Worth....
Miscellaneous..
Taylor:
Abilene
Merkel
Miscellaneous..

Total
Trinity:
Groveton.
Trinity. _.

Number
of returns

Total.

Total
Somervell: Miscellaneous.

Total _

County and city

Total.

115
27
142

T

84 ! W aller:
29
50
50
5
55
735
35
770

Hempstead
Miscellaneous..
TotaL_

Ward: Miscellaneous.

30
23
53
24

Washington:
Brenham
M iscellaneous
Total.

336

Webb:
Laredo
Mirando City..

750
100

70

298

STATISTICS OF INCOME

TABLE 11.—Individual

returns by States and Territories—Number

of returns

distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
TEXAS—Continued
County and city

Webb—Continued.
Miscellaneous..

Number
of returns

27

Total _
Wharton:
El Campo
Wharton
Miscellaneous..

877

Total .
Wheeler:
Shamrock
Miscellaneous..

397

Total.
Wichita:
Burkburnett...
Electra
Iowa Park
Wichita Falls..
Miscellaneous..
Total _
Wilbarger:
Vernon
Miscellaneous..
Total
Willacy: Miscellaneous.
Williamson:
Georgetown
Granger
Taylor..
M iscellaneous
Total.

115
165
117

113
37
150
175
298
105
3,128
10
3,716
402
38
440

75

115
50
950
92 I

Number
of returns

County and city
Wilson:
Flores ville
Miscellaneous

55
10

Total

65

Winkler

7

Wise:
Alyord
Bridgeport
Chico
Decatur
Miscellaneous
Total

10
17
33

Wood:
Alba..
Mineola
Winnsboro. _.
Miscellaneous

11
35
35
3

Total

84

Yoakum: Miscellaneous
Young:
Eliasville..
Graham
New Castle
Olney
South Bend
Miscellaneous
Total

._.

53
157
13
175
14
16
428

Zapata: Miscellaneous..
Zavalla: Miscellaneous..

2
17

State total

1,207

111,438

UTAH
Beaver:
Beaver
Milford
Miscellaneous

10
72
7

Total

89

Daggett: Miscellaneous

99
38
64

Davis:
Bountiful
Farmington
Miscellaneous

Boxelder:
Brigham City
Tremonton....
Miscellaneous.
Total
Cache:
Hyrum
Lewiston
Logan
Providence
Richmond
Smithneld__.
Wellsville
Miscellaneous.
Total
Carbon:
Castle Gate...
Helper
Hiawatha
Price
Sunnyside




201
25
13
231
11
13
24
9
28
354
65
91
64
202
94

Carbon—Continued.
M iscellaneous

344

Total

860
2

..

..._

25
18
105

Total

148

Duchesne:
Roosevelt
M iscellaneous

15
24

Total

39

Emery:
Huntington
Miscellaneous
Total

3
60
63

Garfield:
Escalante
Panguitch...

4
13

Total

17

299

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
y
—Continued
UTAH—Continued
Number
of returns

County and city
Grand: Miscellaneous

90

Iron:
Cedar City
Parowan.
Miscellaneous

_. . .

62
14
8

_

84

Total
Juab:
Eureka
Nephi. ..

152
56
32

Total__
Kane:
Kanab
Miscellaneous
Total
Millard:
Delta
Fillmore
Miscellaneous

240
" "

.

.

_.....

_
_

• " "

9
8
17

.

..

50
12
39

Sevier:
JVIonroe
Richfield
Salina
M iscellaneous
Total
Summit:
Park Citv__
Miscellaneous

_ .. _

Morgan: Miscellaneous..
Piute: Miscellaneous
Rich: Miscellaneous

.

Salt Lake:
Bingham Canyon
Garfield
M^agna
Mid vale
Sandv
Miscellaneous
.

. .

18
16
20
18
45

. . .

Mount Pleasant. .

--

215
42

. . .

257
8
155
68
231

.

68
19

_

Pleasant Grove
Provo
Spanish Fork

10

Sanpete:
Enhraim
Fairview
Fountain Green
Gunnison
Manti

_

Total
Uintah:
Vernal .__
Miscellaneous. . . .

27
7
10

8,142

San Juan: Miscellaneous.

93

Total
Utah:
American Fork
Lehi

722
87
108
. 47
101
6, 976
41
60

9alt T fltp CMtv

t

64
19
g

Total.
Tooele:
Grantsville
Tooele.
.
Miscellaneous

101

.

Total

Total

•

Number
of returns

County and city

87
45
19
25
10
274
26
32
82

Miscellaneous

f 13

Total
Wasatch:
Heber City
Miscellaneous

62
43
_

Total
Washington:

105
4
20
1

Miscellaneous
Total

-

-------

25
4

Weber:
Ogden City
Miscellaneous

31
5

Total
State total

160

1,554
38
1,592
13, 568

VERMONT
Addison:
Bristol
Ferris burg
Middle bury
New Haven
Vergennes
Miscellaneous

Bennington—Continued
Dorset
Manchester
Pownal
Readsboro
Shaftsbury
Miscellaneous

*

Total

Total
Bennington:
Arlington
Bennington

Caledonia:
Barnet
Burke....

-

91073—28




20

17
56
3
23

723
12

300

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1 Q OR
f^nr* + i i-m
1926—Continued ar\
VERMONT—Continued

County and city
Caledonia—Continued.
Danville
Hard wick
Lyndon
_.
Ryegate
St. Johnsbury
Miscellaneous
Total _
Chittenden:
Burlington
Charlotte
Colchester
Essex
Jericho
Milton
Richmond
Shelburne
Winooski
Miscellaneous..
Total

Number
of returns

47
76
18
340
16

525

1,015
15
5
54
20
22
63
129

1,338

Essex:
Canaan
Concord
Island Pond....
Lunenburg
Miscellaneous..
Franklin:
Berkshire
Enosburg
Fairfax
Fairfield
Georgia
Highgate
Montgomery...
Richford
St. Albans
Sheldon
S wanton
Miscellaneous..

5
37
375
10
38
16

Total _

537

7
20
5
8
3

44

Lamoille:
Cambridge
Hyde Park.....
Johnson
Morris ville
Stowe
Miscellaneous..
Total _




Orleans:
Barton
Craftsbury
Derby__
Newport
Orleans
Troy
MiscellaneousTotal
Rutland:
Brandon
Castleton
Danby
Fair Haven
Pawlet
Pittsford
Poultney
Proctor
Rutland
Wallingford
West RutlandMiscellaneous..
Washington:
Barre.__
Cabot
Graniteville
Montpelier
Northfield
Waterbury
MiscellaneousTotal-

Number
I of returns

32
168
32
9
41
159
40
18
18
317
57
18
16
105
25
14
83
128
727
24
39
104

1,340
573
4
22
495
80
53
292
1, 519

125

Windham:
Bellows Falls-.
Brattleboro
Westminster..
Wilmington..Miscellaneous.

225
458
3
15
50

Total _

Grand Isle:
Alburg
Miscellaneous..

Orange:
Bradford
Chelsea
Newbury
Randolph
Thetford
Wells River....
Williamstown.

Orange—Continued.
Miscellaneous
Total..

Total-

Total,

Total _

County and city

751

Windsor:
Bethel
Cavendish
Chester
Hartford
Hartland
Ludlo w
Norwich
Quechee
Rochester
Royalton
Springfield
White River Junction _
Wilder
Windsor
Woodstock
Miscellaneous

Total
State total.

19
11
23
17
21
16
13
10
222
143
14
161
92
102
946

1,646

STATISTICS OF INCOME

301

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, arid post offices, calendar year
1926—Continued
VIRGINIA
County and city
Accomac:
Onancock
Chincoteague Island.
Miscellaneous

Number
of returns

39
15
163

Campbell:
Lynchburg
Altavista
Miscellaneous..

612

Caroline: Miscellaneous
_
Carroll: Miscellaneous
Charles City: Miscellaneous.
Charlotte: Miscellaneous

Total

Total _
Albemarle:
Charlottesville.
Miscellaneous..
Total.
Alleghany:
Clifton Forge..
Covington
Low Moor
Miscellaneous..

325
230
6
30

Total.

591

Amelia: Miscellaneous..

29

Amherst:
Madison Heights..
Miscellaneous

Arlington:
Alexandria. _ _
Arlington..
Ballston
Cherrydale
Clarendon
East Falls Church.
Fort Myer
Miscellaneous
Total .
Augusta:
Basic
Staunton
Waynesboro...
Miscellaneous..

30
995
30
70
70
230

69
5
114

1,583
1
421
108
69

Total
Bath:
Hot Springs
Miscellaneous..
Total _

90
115
30
145

Bland: Miscellaneous
Botetourt: Miscellaneous..
Brunswick:
Lawrenceville..
Miscellaneous..
TotalBuchanan: Miscellaneous
Buckingham: Miscellaneous




Total
Clarke:
Berry ville
Miscellaneous..
Total
Culpeper:
Culpeper
Miscellaneous
TotalCumberland: Miscellaneous.
Dickinson:
Clinchco
Miscellaneous

1,683
38
50
1,771
49
12
51
12
97
109
22
16
38

30
107

14
26

Total
Dinwiddie:
PetersburgMiscellaneous..

841
25

Total
Elizabeth City:
Fortress Monroe
Hampton
_
National Soldiers' Home.
Phoebus
Miscellaneous

22
421
2
124
13

Total...

Bedford:
Bedford
Miscellaneous..
Total

Chesterfield:
Ettricka
Miscellaneous..

Number
of returns

Craig: Miscellaneous..

Total.
Appomattox: Miscellaneous-

County and city

Essex: Miscellaneous..
Fairfax:
Falls Church
Miscellaneous
Total..
Fauquier:
Warrenton
Miscellaneous..

40

582

40
183
223
115
95

Total

109
25

Floyd: Miscellaneous
Fluvanna: Miscellaneous .
Franklin:
Rqckymount-..
Miscellaneous..
Total.

30
52
82

302

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
VIRGINIA—Continued
Number
of returns

County and city
Frederick:
Winchester
Miscellaneous

306
30

Total

336

Number
of returns

County and city
Lancaster:
Irvington
Miscellaneous.. _

_.

Total

89

Lee: Miscellaneous . _ _

Giles:

17
68

Miscellaneous
Total

85

Gloucester* Miscellaneous

39
20

49

Loudoun:
Leesburg
Miscellaneous

70
109

Total

179

Louisa* M^isopllaneoiis

Grayson:
Fries
Jalax
Miscellaneous

_

Total

4
50
28
82

Lunenburg:
Victoria.
M i scellaneous

50

_

50
27

Total

77

Madison: Miscellaneous
M^athews* Miscellaneous

17
26

122

Mecklenburg:
Chase City
South Hill
Miscellaneous ___

57
40
77

192
61

Middlesex: Miscellaneous

4

Greene* Miscellaneous
Greens ville:
Emporia _
Miscellaneous

-

.

120
2

Total

Total

Halifax:
M iscellaneous
Total

40
49

.

. .

253

Hanover:
Ashland
Miscellaneous

89
84

.

Total

173

Henrico:
Richmond
Miscellaneous. __

9,103
130

Total

9,233

Henry:
Martinsville
Miscellaneous..
Total

153
48
201

Highland' Miscellaneous
Isle of Wight:
Smithfield
Miscellaneous .._

.

2

.......

30
16

Total

46

James City:
Toano
Williamsburg
Miscellaneous

5
78
14

Total

97

King and Queen: Miscellaneous
King George: Miscellaneous
King William:
West Point
Miscellaneous
Total




.

._

174
21

Montgomery:
Blacksburc*
Christians burg
Radford
Miscellaneous.

_ .

Total _-

190

Nansemond:
Suffolk
Miscellaneous
Total

13
59
45
73

344
18

_

Nelson: Miscellaneous
New Kent: Miscellaneous

.
_

362

_

67
9

Norfolk:
Churchland
Norfolk
South Norfolk
Portsmouth
Miscellaneous

17
5 776
0
1 275
58

Total

7,126

Northampton:
Canp Charles
Miscellaneous

115
153

Total
Northumberland:
Reedville
Miscellaneous

268

49

40
7

Total
Nottoway:
Blackstone__
Crewe
Miscellaneous

47

Total

7
22

11
38

_

77
114
17
208

303

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
VIRGINIA—Continued
| Number
I of returns

County and city
Orange:
Orange
Miscellaneous..

45
133

Total

178

Page:
Luray
Shenandoah
Miscellaneous..

Number
of returns

Russell: Miscellaneous.
Scott: Miscellaneous...

82
24

Shenandoah:
Woodstock
Miscellaneous

39
69

Total__

Total

92

Patrick: Miscellaneous.

_

Pittsylvania:
Chatham.
Danville
Miscellaneous. __

19

.

Total.

39
918
76
1,033

Powhatan: Miscellaneous

14

Prince Edward:
Farmville
Miscellaneous

119
25

Total

144

Prince George:
Hopewell
Miscellaneous

135
15

Total

150

Smyth:
Marion..
Saltville
Miscellaneous

30

Total

127

Southampton:
Franklin
Miscellaneous

76
47

Total

123

Spotsylvania:
Fredericksburg
Miscellaneous

268
7

Total

275

Stafford: Miscellaneous

~40

Surry:
Dendron
Miscellaneous
29

Prince William:
M anassas
Quantico _
Miscellaneous.

_

Total.._

40
48
74

Total.

Pulaski:
Pulaski
Miscellaneous.

Miscellaneous
Total

95

Tazewell:
Bluefleld
Pocahontas
Richlands...
TazewelL
Miscellaneous
Total
Warren:
Front Royal
Miscellaneous
Total

153
20

Total

173

Rappahannoek: Miscellaneous.
Richmond: Miscellaneous
.

15
19
3,150
193
60
39

_

Total

3,442

Rockbridge:
Buena Vista
Lexington
Miscellaneous

39
173
59

Total

271

Rockingham:
Harrisonburg
Miscellaneous...
Total.




_

39
38

Sussex:
Waverly

162

Princess Anne: Miscellaneous

Roanoke:
Roanoke
Salem
Vinton
Miscellaneous

County and city

271
76
347

Warwick:
Newport News
Miscellaneous
Total

...
_.

39
78
15
115
70
317
40
11
51
1, 148
54
1, 202

Washington:
Abingdon
Bristol
Damascus
Miscellaneous

13
45

Total

405

Westmoreland:
Colonial Beach
Miscellaneous
Total

59

20
7

27

304

STATISTICS OF INCOME

TABLE 11.—Individual

returns by States and Territories—Number

of returns

distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
VIRGINIA—Continued
Number
of returns

County and city
Wise:
Appalachia
Big Stone Gap
Norton
Miscellaneous

_
_
_

Total

88
57
115
144
404

Number
of returns

County and city
Wythe:
Wytheville
Miscellaneous

70
39
109
12
37,797

Tntnl

York: Miscellaneous
State total

WASHINGTON 2

Adams:
Ritzville
Miscellaneous
Total

112
130

_

242

Asotin:
Clarkston
_.
Miscellaneous
Total

_

_
_

60
17
77

Benton:

Franklin:
Pasco
Miscellaneous
Total

_

Garfield:
Pomeroy
Miscellaneous.
Total

237
73
310

.

269
14
283

Grant: Miscellaneous

Prosser
M iscellaneous
Total

74
41
198

Chelan:
Cashmere
Leaven worth
Wenatchee

.

Miscellaneous..

Total

151
101
817
299
1,368

Clallam:
Port Angeles
Miscellaneous

_
_

348
161
509

Total
Clarke:
Camas
Vancouver.
M iscellaneous
Total

137
405
110
652

Columbia:
Dayton .
Miscellaneous
Total

219

Cowlitz:
Kalama.
Kelso.

33
195

190
29

Miscellaneous...

169

Total

756

Douglas:
Waterville
Miscellaneous

51
47

.. _

T«tal
Ferry: Miscellaneous . .
^Includes Alaska.




Grays Harbor:
Aberdeen
C osmopolis
Elma. .

118

_ . . .

...

TTonniflm

McCleary
.
Montesano
M iscellaneous
Total

2,938

Island: Miscellaneous
Jefferson:
Port Townsend
M iscellaneous

_

39
87
57

Total
King:
Auburn
Belle v u e
Black Diamond
Cumberland
E numrlaw

Kent
Kirkland
_
Renton
Seattle
Miscellaneous

Total .
Kitsap:
Bremerton
Charleston
«..__
Port Blakely..
Port Orchard
Miscellaneous..

1,430
85
140
849
44
160
230

144

.

.

.

_

_.

262
65
37
3
160
209
117
160
22, 21ft
798
24,021
573
69
20
75
205
942

98

Total..
Kittitas:
Cle Elum
Ellensburg
Roslyn
Miscellaneous

34

Total

567

102
298
95
72

305

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
WASHINGTON—Continued
Number
of returns

County and city
Klickitat:
Goldendale
Miscellaneous. _ _

44
152

Total
Lewis:
Centralia
Chehalis
Miscellaneous. .

196
372
299
283

_

Total

954

Lincoln:
Davenport
Odessa
Miscellaneous

*

_

Total

67
41
353
461

Mason: Miscellaneous

257
85
33
211

Oroville
Miscellaneous.
Total

329
211
113
142

._

Total

466

Pend Orpille* Miscellaneous

196

Pierce:
Buckley
Camp Lewis
Puyallup

50
36
249
129
5,264
646

Sumner

Tacoma
Miscellaneous
Total

61
42
7
5,209
287

_.

Total

5,606

Stevens:
Chewelah
Colville
Miscellaneous
Total

238

Thurston:
Olympia
Miscellaneous.

656
226

49
95
94

Total

-

Walla Walla:
Waitsburg
Walla Walla
Miscellaneous
Whateom:
Bellingham
Elaine
_
Lynden.
Miscellaneous
Total
Whitman:
Colfax
Maiden
_.
Palouse
Pullman
Tekoa
M iscellaneous
^

882
88
129
1 082
113

_

1,324

_
_

1,143
55
57
111
1 366

. .

249
14
68
219
80
638

6,374
57

Skagit*
Anacortes
Burlington
Amount Vernon
Sedro Woolley
Miscellaneous

148
57
287
143
174

Total.

809

_ .

31

Snohomish:
Arlington
Everett
M^arysville
Monroe
Snohomish
Miscellaneous

98
1,386
46
87
134
419

Total

2,170




. . . .

Total

Pacific:

Skamania: Miscellaneous _

Spokane:
Cheney
.
Deer Park
M^edical Lake
Spokane..

Wahkiakum: Miscellaneous

Okanogan:

South BendMiscellaneous

Number
of returns

County and city

Total
Vakima:
Grandview .
Sunnyside
Toppenish
Wapato
Yakima
Miscellaneous
Total

1,268

_ _
_ _

62
93
139
132
1,632
320
2,378

ALASKA:

Cordova
Fairbanks
Juneau
Ketchikan
Miscellaneous
Total
State total

230
196
338
400
530
1,291
2,985
61, 950

306

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
WEST VIRGINIA

County and city-

Number
of returns

Barbour: Miscellaneous.

100

Berkeley:
Martinsburg
Miscellaneous

358
20

Total

378

Boone: Miscellaneous...

145

Braxton:
Burnsville
Gassaway
Sutton
Miscellaneous

Hancock:
Chester
Hollidays Cove
New Cumberland. .
Newell
Weirton
Miscellaneous

Total

102
252
32
298
113
695

Cabell:
Huntington_ _
Milton
Miscellaneous

3,424
26
45

Total

3,495

Number
of returns

141
237
69
46
332
9
834

Total
Hardy: Miscellaneous-

Brooke:
Follansbee
Power
Wellsburg
Miscellaneous
Total___

County and city

Harrison:
Anmoore
Bridgeport
Clarksburg
N u t t e r Fort
Salem..
Shinnston
Miscellaneous
Total

24
10
42
1,220
12
58
89
194
1,625

Jackson:
Ravenswood
Miscellaneous

22
25
47

Total__.
Jefferson:
Charles Town
Shepherdstown
Miscellaneous

90
20

Calhoun: Miscellaneous.
Clay:
Widen
Miscellaneous

52

Total
Doddridge:
West Union
Miscellaneous.
Total
Fayette:
Ansted
Boomer
Fayetteville
Macdonald
Montgomery
Mount Hope
Oakhill__
Winona
Miscellaneous

87
20
13
45
30
141
111
52
19
533

Total
Gilmer: Miscellaneous..
Grant:
Bayard
Miscellaneous
Total___
Greenbrier:
Lewisburg
Ronceverte
Miscellaneous
Total.__

28
72
65
151
288

Hampshire:
Romney.
MiscellaneousTotal__




34

Total
Kanawha:
Charleston
Clendenin
Dunbar
Eskdale
_
Mammoth
St. Albans
South Charleston. _
Miscellaneous
Total
Lewis:
Weston
Miscellaneous

3,090
67
38
21
7
119
90
487
3,919
280
53
333

Total
Lincoln: Miscellaneous
Logan:
Accoville
Amherstdale
Holden
Logan
Omar
Miscellaneous

58
2
19
73
419
42
540

Total__
McDowell:
Davy
Eckman___
Elkhorn
Gary
Keystone
Kimball
McDowell
Maybeury
Welch
Wilcoe
Miscellaneous
Total...

178

1,095
22
10
23
83
62
48
19
19
320
12
673
._..

1,291

307

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
WEST VIRGINIA—Continued
Number
of returns

County and city
Marion:
Fairmont
Mannington
Monongah
Rivesville
A iscellaneous
T

Total

_

_ _

1,539

_____

114
96
126
321
55

_

712

Mason:
Point Pleasant
Miscellaneous

__.

__

Total

82
36
118

Mercer:
Bluefield
Bramwell
_ _
Freeman
Giatto
Princeton
Miscellaneous. _ 1

_

Total

1,104
67
23
5
238
263
1,700

Mineral:
Blaine
Keyser
Piedmont
Ridgelty__
Miscellaneous

7

Pleasants:
St. Mary
Miscellaneous

96

Total

103

Pocahontas:
Cass .
Marlington
Mi iscellaneous

23
40
26

Total

89

.

Preston:
Kingwood
Rowlesbiirsr
Terra Alta
Tunnelton _
Miscellaneous

_

45
29
31
14
83

Total

202

Putnam:
Nitro
M iscellaneous

53
44

Total

97

Raleigh:
Beckley
Eccles

350
19
10
484

Miscellaneous

_

Total
Mingo:
Red Jacket
War Eagle
Williamson
Miscellaneous

Number
of returns

County and city
Pendleton: Miscellaneous

1,140
131
24
20
224

Total
Marshall:
Benwood
Cameron
MicMiechen
Moundsville

!

205
88
23
15
332

Total

863

Randolph:
Elkins . _ _
Norton
Miscellaneous

.
_

__ _

214
g
59

Total
____

_

__

35
4
447
198

Total

810
151

Total

961

20
46
82

684

Monongalia:
Morgantown.
M iscellaneous

281

Ritchie:
Harrisville
Pennsboro _.
Miscellaneous
Total

Monroe:
Alderson
Miscellaneous

_

Total

36
20
56

M[or2an* Miscellaneous

44

Nicholas:
Richwood ..
Miscellaneous

94
17

Total

111

93
41

Total

134

Summers:
Hinton
Mi iscellaneous

241
64

Total

305

Taylor:
Grafton
Miscellaneous.
Total

_

_ _

322
133
455

177
33
4,653
28

Ohio:
Elm Grove
Tridalphia
Wheeling
Miscellaneous
Total

148

Roane:
Spencer
Miscellaneous

_




Tucker:
Davis
Parson
Pierce
Thomas
Miscellaneous

31
16

4,891

Total

80

16
12

308

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
WEST VIRGINIA—Continued
Number
of returns

County and cityTyler:
Sistersville
M iscellaneous

189
29

Total

218

Upshur:
\drian
Buckhannon
Miscellaneous

3
131
9

. .

Total

143

Wayne:
Ceredo. _ _
Kenova
Miscellaneous
Total

__

17
77
35

_

Wetzel:
New Martinsville
Paden City
Miscellaneous
Total

-_

Wirt: Miscellaneous
Wood:
Parkersburg
Williamstown
Miscellaneous
Total
Wyoming:
Mullins
Miscellaneous

129

Webster: Miscellaneous

Number
of returns

County and city

47

111
28
133
272

.

7
1,645
39
34
1,718
100
140

Total

240

State total

.

32, 544

WISCONSIN
Adams:
Adams
Miscellaneous.. _

41
21

Total

62

.

Total

Ashland:
411
45
76

Mellen
Miscellaneous
Total

532

Barron:
Barron
Chetek.
Cumberland
Rice Lake
Miscellaneous

72
38
55
144
81

Total.

390

Bayfield:
Bavfield
Wash burn
Miscellaneous

23
57
62

286

Chippewa:
Bloomer
Chippewa Falls
Cornell
Stanlpv
Miscellaneous
Total

80
102
55
49

51
343
36
56
61

._

547

Clark:
Neillsville
Owen
Miscellaneous

101
41
204

Total

Total
Brown:
De Pere
Green Bay. _
Miscellaneous
Total
Buffalo:
Alma

Calumet:
Brillion
Chilton _
New Holstein
Miscellaneous

. . .

142
128
1,560
224

_

Miscellaneous

1,912

._.

37
53
113

Total
Burnett:
Grantsburg
Miscellaneous

203

Total

50




37
13

346

Columbia:
Columbus
Kilbourn
Lodi
Portage
M iscellaneous

169
117
70
262
152

Total

770

Crawford:
Prairie du Chien
Total
Dane:
Madison
Mount Horeb.
Stoughton
Sun Prairie.
...
Miscellaneous...
Total

83
68
151
3,610
113
199
68
610
4,600

STATISTICS OF INCOME

309

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
WISCONSIN—Continued
Number
of returns

County and city
Dodge:
Beaver Dam.
.__
Fox Lake
Horicon
Juneati
... _
Mayville
Randolph.
...
Miscellaneous...
Total

, ...
. . .

407
55
110
64
139
57
201
1,033

Door:
Sturgeon Bay
Miscellaneous

139
64

Total

203

Douglas:
Superior Miscellaneous.__

1,450
140

Total
Dunn:
Menomonie
Miscellaneous. . .
Total
Eau Claire:
Augusta
Eau Claire
...
Miscellaneous. _
Total

1,590

_.

206
105
311
33
960
158

258
70
18
140
107

Total..
Iron:
Hurley
Miscellaneous..
Total
Jackson:
Black River Falls.
Miscellaneous
TotalJefferson:
Fort Atkinson.
Jefferson
Lake Mills
Waterloo
...
Watertown
Miscellaneous..

124
70
194

73
162
268
131
81
72
460
78
1,090

68
176
171
209
1,734

Grant:
Boscobel
Cuba City
Fennimore
Lancaster
Platteville...
Miscellaneous

67
42
45
90
227
200

Total

671

Green:
Brodhead
Monroe
Monticello..
Miscellaneous

100
445
114
167

60
56
85

Total.

l, no

Total




Iowa:
Dodge ville
Highland
Mineral Point.
Miscellaneous..

TotaL

Forest:
Crandon.,
Wabeno
Miscellaneous

Total

Total

136
30
92

Juneau:
Elroy
Mauston
Miscellaneous..

Total

Total

Green Lake:
Berlin
Princeton
Miscellaneous..

j Number
I of returns

1,151

Florence:
Florence
Miscellaneous
Fond du Lac:
Fond du Lac
North Fond du L a c .
Ripon
Waupun
Miscellaneous

County and city

201

Kenosha:
Kenosha
Miscellaneous..
Total
Kewaunee:
Algoma
Kewaunee
Miscellaneous..
Total
La Crcsse:
La Crosse
Onalaska
West Salem
Miscellaneous..

TotalLa Fayette:
Darlington
Shullsburg
Miscellaneous..

3,095
208
3,303
48
75
29
152
1,410
22
45
68
1,545
108
37
161

Total.
Langlade:
Antigo
Miscellaneous..

306

Total..

395

360
35

310

STATISTICS OF INCOME

TABLE

11.—Individual

returns by States and

Territories—Number

of

returns

distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
WISCONSIN-Continued
Number
of returns

County and city
Lincoln:
Merrill
Tomahawk
Miscellaneous

. . . .

298
153
10

Number
of returns

County and city
Outagamie—Continued
Seymour
Miscellaneous

71
190

Total

Total
Manitowoc:
Kiel
Manitowoc
Two Rivers
Miscellaneous

59
960
310
136

1,874

461

Total...
Marathon:
Athens
Mosinee
Scofield
Stratford
Wausau
Miscellaneous

1,465
31
80
14
30
1,020
195

. .

-

Total
Marinette:
Goodman
Marinette
Niagara..
Peshtigo
W ausaukee

Ozaukee:
Cederburg
Port Washington
Miscellaneous
Total
Pepin:
Durand
Miscellaneous

_.

119
171
149
439
69
21

_

Total

90

Pierce:
Ellsworth..
River Falls
M iscellaneous

45
75
118

1 370

Total
_

13
420
53
68
20
49

Total

623

238

Polk:
Amery
Miscellaneous

44
189

Total

233

Portage:
Stevens Point

468
85

1 T i sopllaneoim
V

Marquette:
Montello
Miscellaneous

.

31
45

Shorewood
.
South Milwaukee
Wauwatosa
West Allis

122
77
65

Total

264,

394
39, 273
430
250
525
2,140
1,140
30
319

- .

Miscellaneous
Total

44, 501

Monroe:
SDarta
Tomah

168
126
121

Total..

415

Oconto:
Gillett
Oconto
Oconto Falls
Miscellaneous
Total

553

76

Total
Milwaukee:
Cudahy
Milwaukee

Total

Price:
Park Falls
Phillies
M iscellaneous

40
130
56
72

. . --

298

--

356
77

Oneida:
Miscellaneous
Total.Outagamie:
Appleton
Kaukauna
Kimberly
Little Chute




433
1,300
236
38
39

Racine:
Burlington
Racine
Miscellaneous

270
3,795
250

Total

4, 315

Richland:
Riohland Center
Miscellaneous.

116
102

Total

218

Rock:
Beloit..
Evansville
Janesville
"M. iscellaneous
Total
Rusk:
Ladvsmith
Miscellaneous
Totals.
St. Croix:
Hudson
New Richmond..
Miscellaneous
Total_

1,330
181
147
1,270
231

. _
_

3,159
111
40
151
126
82
133
341

311

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, toivnships, and post offices, calendar year
1926—Continued
WISCONSIN—Continued
Number
of returns

C o u n t y and city

Sauk:
Baraboo
Prairie du Sac
Reedsburg
Sauk City
"M. is cellaneous

Walworth—Continued.
320
55
174
72
119

Total

740

Sawyer:
Hay ward
Miscellaneous...
Total . . .

74

Whitewater
Miscellaneous

Shawano:
Shawano._.
Wittenberg
Miscellaneous

154
15
117

Total

286

Sheboygan:
Plymouth
Sheboygan
Sheboygan Falls
Miscellaneous

._
_

181
1,943
130
277
2,531

Taylor:
Medford
Rib Lake..
Miscellaneous

74
17
24

Total

115

Trempealeau:
Arcadia
Galesville
Miscellaneous

_

69
51
240

Total
Vernon:
Hillsboro
Viroqua...
Westby. .

Miscellaneous

Total
Vilas:
Eagle River
Miscellaneous

360
51
117
35
71

__
. . .

Total

980
25
84
55

Total

164

Washington:
Hartford
West Bend
Miscellaneous

220
230
200

Total

650

Waukesha:

_

_.

Total
Walworth:
Delavan _
Elkhorn
Lake Geneva

133

57
276
669
420

Oconomowoc
Waukesha
Miscellaneous
Total

1,422

W^aupaca:
Clintonville
New London
Waupaca
Miscellaneous

123
161
143
253

Total

680

Waushara:
Redgranite
Wautoma
Miscellaneous

19
21
42

Total

82

Winnebago:
Menasha
Neenah
Omro
Oshkosh
Miscellaneous

__

Total

274
74
59

165
274

Washburn:
Shell Lake .
Spooner
Miscellaneous

47
27

Total

Number
of returns

C o u n t y and city

Wood:
Marshfleld

2,625

_._

482

Wisconsin Rapids
Miscellaneous

387
98

Total

205
138
198

281
560
27
1, 712
45

1,031

State total

99, 251

WYOMING
Albany:
Laramie...
Miscellaneous
Total.
Big Horn:
Basin
Greybull
Lovell
_
Miscellaneous
Total..




Campbell:
Gillette
Miscellaneous

63
17

551

Total

80

40
89
43
20

Carbon:
Hanna..
Rawlins
Miscellaneous

192

Total

491
60

___

.._

_

125
419
221
765

312

STATISTICS OF INCOME

TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, and by cities, townships, and post offices, calendar year
1926—Continued
WYOMING—Continued
County and city

Number
of returns

Number
of returns

Niobrara:
Lusk—
Miscellaneous..

Converse:
Douglas
Glenrock
Miscellaneous..
Total..
Crook: Miscellaneous.

38

Fremont:
Lander
Riverton
Miscellaneous..

122
90
95

Total _

307

Goshen:
Torrington
Miscellaneous..
Total

96

Hot Springs:
Thermopolis...
Miscellaneous..

154
171

Johnson:
Buffalo
Miscellaneous..
,
1,081
24
60

Total _

1,165

Lincoln:
Diamondville...
Frontier.Kemmerer
Miscellaneous—.

45
21
115
215

Total-




Total
Platte:
Wheatland
Miscellaneous..

192

Total _
Sheridan:
Dietz
Monarch
Sheridan
Miscellaneous..
Total..

Teton: Miscellaneous.
Uinta:
E yanston
Miscellaneous
TotalWashakie:
Worland
Miscellaneous..

674

Total _
Weston:
Newcastle
Miscellaneous..
Total.

2,342

State total...

Total.
Natrona:
Casper
Miscellaneous..

46

Total _

Laramie:
Cheyenne
Fort Russell-..
Miscellaneous..

28
18

Total .
Park:
Cody__
Powell
Miscellaneous-

Sublette: Miscellaneous..
Sweetwater:
Green Riyer...
Rock Springs-.
Superior
Miscellaneous

Total

Total..

County and city

53
47

53
92
145
=
12
14
420
111
557
40
180
545
75
252
1,052

116
19
135
72
14

37
61




BASIC TABLES
CORPORATION RETURNS

313

TABLE 13.—Corporation returns

Income statement showing analysis of receipts and disbursements; also net profit (or deficit), net income, tax,
and net profit after deducting tax, distributed by major industrial groups
PART 1.—ALL CORPORATIONS 1
[Income returned for the calendar year ended Dec. 31, 1926] 2

o
Industrial divisions

CO

Manufacturing
Distribution
Aggregate

Agriculture
and related
industries

Mining and
quarrying

Total manufacturing

Food products,
beverages, and
tobacco

Leather and
leather products

Textiles and
textile products

Rubber and
rubber goods
Ul

A. Receipts, taxable income:
$106, 206, 393,132
Gross sales
23, 722,505,394
Gross profits from sales
Profits from operations other than
9, 332,182, 029
amounts reported as gross sales
3, 712,199, 324
Interest, rents, and royalties
Miscellaneous income
! 21,372,924,384
B. Receipts, tax-exempt income:
|
Dividends on capital stock of domestic !
corporations
1,506,153,988
Interest on Federal, State, and munici499, 592,422
pal bonds

C.

Total receipts

D. Disbursements:
Cost of goods sold
Interest paid
Taxes paid - - • than income tax_
• other - Depreciation.
Depletion.
Miscellaneous expense
E.

450, 413,138
35,186, 074
148, 330, 304

1, 057,188, 820
305, 509, 697
841, 990, 933

61, 797, 076
56, 338, 064
105, 343, 764

7, 089,159

76, 004, 278

427, 514, 644

922, 991

13, 761, 305

88, 976, 205

j
|
! 82,483,887,738 j
I 3,988,628,773 |

463, 970, 295
30, 549, 090
26, 976, 694
32, 557, 451
3,270,429,583 I
12,942,648
570,908,764 [
i 40,927,092,220 ! 275, 251, 567
'

Total disbursements.




88, 464,191
9, 225, 337
45, 312,155

! 142, 629, 445,279 | 865, 406, 340

F.
Net profits
G. Deduction from net profits to arrive at net
income as defined in revenue act:
j
Tax-exempt interest and dividends re- \
ceived on capital stock of domestic j
corporations
j
1

$714, 392, 507 $3, 837, 766, 501$59, 862, 592, 934 $13,199, 386, 832 $7, 592, 920, 836 $1, 629, 686, 271
2, 375,123, 914 I 1, 329, 331, 729 \
2?' °* ° naa
250, 422, 212 1,224,159,047 14,811,402,290

1( 8 7 8 )

059, 204 j

133,119,006,282|
9, 510, 438, 997 I

2,005,746,410

$1, 533, 528, 008
283, 851, 845

38,396,501 !
19,927,880 I
92,929,812 !

6,188, 296
5, 436, 334
18, 381, 368

1, 399, 560
5, 366,124
23, 976, 676

53,196, 622

8,558,810

1,552,209

36, 093, 766

8, 378, 388

11,041,424 !

920, 335

414, 922

4, 561, 461, 600 62, 583, 773, 233

13, 484, 440, 746 | 7, 763, 775, 263 j 1, 662,164, 813 j

1, 600, 779, 056

2, 613, 607, 454 45, 051, 190, 644
96, 627, 876
656, 788, 365
103, 828, 460
554,171, 369
232, 936,127 1, 509, 031, 695
274, 620, 376
248,128, 782
877. 751, 300 10, 339, 868, 259

10, 824, 262, 918
6, 263, 589, 107
132, 317, 572
76, 050, 305
70, 550, 092
57, 446,101
198,346,138 !
138, 430, 847
796,849 i
3,177, 606
1,699,460,797 j 1, 085, 996, 062

1, 344, 867, 338
13, 046, 305
10, 058, 568
17, 349,157
1,133, 784
226, 814, 331

3
o

o

1, 249, 676,163
29,432, 084
9,162, 727
30,096,120
57, 425
233,108, 966

12,925,734,366 j 7,624,690,028

11

O
Ul

842, 247,745 j 4,199,371,593

58,359,179,114

23,158, 595 |

362, 090, 007

4,224,594,119

8, 012,150 I

89, 765, 583

516, 490, 849

For corresponding data expressed as percentages of total receipts, see p. 327.

2

1, 613, 269, 483

1, 551, 533,485

558,706,380 I

139,085,235

48, 895, 330

49, 245, 571

61,575,010

19, 600, 234

2, 472, 544

36, 508, 688

Fiscal year returns are included.

See pp. 1 and 21.

CO
h-1

TABLE 13.—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—Continued
Industrial divisions—Continued
Manufacturing—Continued
Distribution
Aggregate

H.
Net income
I. Net loss for prior year deducted by concerns
showing net income for 1920

Agriculture
and related
industries

$7, 504, (592, 587 j $15, 146, 445

Mining and
quarrying

Total manufacturing

Food products,
beverages, and
tobacco

$272, 324, 424

$3, 708, 103, 270

$497, 131,370

Textiles and
textile products

Leather and
leather products

Rubber and
rubber goods

$119,485,001 i
j
9,817,712 i
109,667,289 |
39,829,341 !
99,255,894 •

$46,422, 786

43, 585, 754
9, 357,909
39, 537, 421

11,905,705
4, 866, 739
44, 378, 832

$12, 736,883

235,851,912 |

4,882,439

25, 480, 135

97, 145, 123

9,512,132

7,268,840,675 i
1,229,797,243 !
8,280,641,754 !

10,264,006
8,175,458
14,983,137

246, 844, 289
57, 307, 996
304,782,011

3, 610, 958,147
584, 507, 493
3, 640, 086, 626

487, 619, 238
77, 147, 310
481, 559, 070

Cash and stock dividends distributed:
Cash dividends
Stock dividends

5,945,292,657 |
757,649,610 j

32,332,726
1,587,761

402, 721, 315
19, 528,164

2,544,245,912
463,398,569

327,177, 875
41,130,128

185,259,611
25, 494, 835

33, 299, 716
10, 224, 452

41, 1342, 876
I, 73, 568

Total dividends distributed

6,702,942, 267 I

33,920,487

422, 249,479

3,007,644,481

368,308,003

210, 754, 446

43, 524,168

42, 516, 444

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

2, 837,032

831,178

Industrial divisions—Continued
Manufacturing—Continued
Distribution
Lumber and Paper, pulp,
wood products and products

Printing and Chemicals and
allied subpublishing
stances

Stone, clay,
and glass
products

All other
Metal and
metal products manufacturing
industries

A. Receipts, taxable income:
$2,938,014,372 $1,605, 734,413 $2,014,151,119 $7, 332,872,693 $1,618,855,817 $17,969, 714, 715 $2,427,727,858
Gross sales
-._
688,041,576
738,826,609 2,488,076,778
Gross profits from sales
_
419,386,166
537,184,755 4,995,376,758
7 31,983, m
Profits from operations other than amounts reported as gross
325, 808, 284
4,407,922
441, 577,410
6,918,286
111, 279,592
24,616,688
sales
34, 799,205
60,144,915
8,466, 559
101,974,678
11,564,144
16,440,011
12,422, 647
7,428,341
Interest, rents, and royalties
172,904,374
58,087, 209
211,293,200
41,628, 504
69,676,830
21,156,150
26,613,046
Miscellaneous income
,




o

in

Receipts, tax-exempt income:
Dividends on capital stock of domestic corporations
Interest on Federal, State, and municipal bonds
C.
I).

Total receipts.
Disbursements:
Cost of goods sold
Interest paid
Taxes paid other than income tax.
Depreciation
Depletion
Miscellaneous expense
Total disbursements.

9, 880, 539
3,153,462
3,071,964,419

8, 539, 181
1,535,711

25,161, 798 |
5,147, 432 I

13,034, 001

10,074,892 ,

30,309,230)

103,776,165

106,097,563 1

172, 500, 657 j




21,097,953
3,136, 437
2, 529, 771, 584

2, 955,154, 253 j 1, 537, 623, 5692, 349, 781, 640 | 7, 175, 854,104 486, 761, 246 16,783,392,441 | 2,355,384,499
1,

11.
Net income
I. Net loss for prior year deducted by concerns showing net income
for 1926-..

Total dividends distributed.

59, 612, 651
39, 041,688

2, 254, 972, 796 1,186, 398, 247 | 1, 280, 824, 510 ( 4, 894, 795, 915 1,081,721.062 12, 974, 337, 957 1,695,744,631
21,461, 734
15.987, 774
174,106,990
92, 419, 959
49,363, 784
24, 486, 815
28,115,043
18,608, 753
14,026,969
179, 716, 878
115,696,084
40,863,873
19, 692, 368
18, 348, 956
50, 398, 898
64,177, 236
492, 297.181
330, 158, 379
79, 330, 563
54, 208, 098
54, 239, 078
290, 257
2, 359, 822
27, 729, 297
155, 468, 144
55, 947, 240
201,188
967,170
568, 880, 226
308, 488, 383 2, 935, 204,138
587 315 623
474,675,997
970,368,661 I 1,587,315,623
368 661
249, 555, 075

116,810,166 | 136,172,455

("ash and stock dividends distributed:
(.'ash dividends
Stock dividends

5,111,769
3,611,020

1, 653. 796, 024 2, 552, 591, 527 I 8,103, 034, 998 668, 538, 279 18, 492, 916, 524
1,

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

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

198, 709, 346
12, 595, 386 j

202,809,887 1

927,180,894 i

181,777,033

1,709,524,083 I

174,387,085
ZP

5,516,038

3, 475, 010

3, 793, 890

98,260,127 ! 102, 622, 553
21,906,671
15,610,141
94,903,495 j 100, 562, 314

168,706,761
25,857,691
176,952, 196

211,304,732 j

8,722,789

715,876, 162 | 173,054,244
18,918,235
696, 957, 927
102,963,663
824,217,231

2, 357, 770

24,234,380

3

150,152,695

30,516,555 |

9,569,559

] 70, 696, 468 1, 580, 353,189
25, 542, 12(5
237. 077,170
156, 234, 907 1,472,446,913

140, 583,136
24,348, 732
150,038,353

889,852,317
239, 638, 473

119,028,585
12,517,741

!

O
in

131,546,326

124,290,906 :
15,072,358 !

56, 232, 237
6,118,463

121,923 189 j 544,316,700
91, 538, 981
6, 765, 475

101,521,900
13, 724, 095

139,363, 264

62, 350, 700

128, 688, 664

115, 245,995

635, 855, 681

98,654,339 |
1,610,869,744 j

1,129,490,790

o
o

CO

TABLE 13.—Corporation returns~~lncp7nc statement showing analysis cf receipts and disbursements; aUo net profit (r,r deficit), net income, tax,
and net profit after deducting tax, distributed by major industrial groups—Continued
PART 1.—ALL CORPORATIONS—Continued

oo

Industrial divisions—Continued

"Distribution

A. Recepts, taxable income:
Gross sales

Construction

—

Gross profits from sales

Profits from operations other than amounts reported as gross
sales
Interest, rents, and royalties
Miscellaneous income
B. Receipts, tax-exempt income:
Dividends on capital stock of domestic corporations.
Interest on Federal, State, and municipal bonds..
C.

Total receipts

Transportation
and other public
utilities

Trade

Service,
professional,
amusements.
hotels, etc

Finance, banking, insurance,
real estate and
holding companies, stockbrokers, etc.

$39, 402, 600, 557
7, 005, ISO, 441

i, 040,633
431,341,404
335,199,545
14, 276, 033
65,486,857

$2, 413, 535,166
190, 673, 393
11,712,581,628

483, 327,114
121, 349, 097
876,106, 605

$1, 216, 256,021
20, 642,109
2, 103, 567, 584

12,092, 787
3,127, 402

447, 493,140
27,190, 925

54,152, 425
12, 936, 393

19, 846,181
2, 231, 331

2,819, 223, 257

14, 791, 474, 252

40, 950, 472,191

3, 362, 543, 226

$3, 282, 935, 906
3, 013, 680, 436
5,542,110,314

$4, 862,128
1, 657,148
37, 438, 004

o

460, 953, 609
350, 245, 376

1,007, 765
200, 494

o

12, 649, 925, 641

45,165, 539

3

1,957,699, 229
31, 694,234
13,443, 263
54,964,418
419,045
636,835,124

1, 226, 833, 226
546, 907, 812
720, 494, 566
24, 338, 486
10,194, 991, 649

32,397,420,116
245, 464, 520
176, 931, 815
243, 765,131
2, 362, 093
6, 982, 880,195

80, 430, 808
56, 303, 478
230, 435, 534
580,094
2, 815, 506, 290

1, 618, 345, 817
398, 694, 818
245, 236, 318
7, 494, 300
3
8, 760, 094, 963

E.

O
1, 894, 837
801, 495
1, 008, 343
22, 940
43, 912, 873

2, 695,055, 313

12, 713, 565, 739

40,048,823,870

3,183, 256, 204

11, 029, 866, 216

47, 640, 488

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

124,167, 944

2,077,908, 513

901, 648, 321

179, 287, 022

1, 620, 059, 425

5 2,474,-949

22,077,512

4 811,198,985

1, 208, 259

H.

108,947,755 I

834, 559, 503

157, 209, 510 I

808, 860,440

5 3, 683, 208

Net income




M

3

D. Disbursements:
Cost of goods sold
Interest paid
Taxes paid other than income tax
Depreciation
Depletion
Miscellaneous expense
Total disbursements

Nominal concerns—nature
of business
not given

15, 220,189

474, 684,065
1,603,224,448

o

I.

Net loss for prior year deducted by concerns showing net income
for 1926

303,139

9, 201,418

15, 730, 201

34, 613, 528

11,170,107

37, 325, 822

Total tax
N e t profits (F) after deducting tax (K)

99, 746, 337
19,146,036
105,021,908

1,587,494,247
228, 662, 641
1, 849, 245, 872

799, 945, 975
140, 522, 646
761,125, 675

146,039, 403
31, 040, 096
148, 246, 926

771, 534, 618
160, 214, 776
1, 459, 844, 649

5 3, 986, 347
220,101
5 2, 695,050

Cash and stock dividends distributed:
Cash dividends
Stock dividends

55,296, 998
10,127,408

1, 276, 685, 380
68, 080, 068

525, 281, 733
80, 245, 321

125,179, 749
12, 932, 305

978, 594, 055
100,463, 888

4, 954, 789
1, 286,126

65, 424,406

1, 344, 765, 448

605, 527, 054

138,112, 054

1, 079, 057, 943

6, 240, 915

J.
K
L.

Net income after deducting prior year loss. . _.

Total dividends distributed

_..

3
4

Includes for a limited number of returns the cost of securities purchased for customers.
Includes special nonexpense deductions of life insurance companies. See p. 11.
5 Deficit.

PART 2.—CORPORATIONS REPORTING NET INCOME
[Income returned for the calendar year ended Dec. 31, 1926]2
Industrial divisions
O

w

Manufacturing

Distribution
Aggregate

Agriculture
and related
industries

Mining and
quarrying

Total manufacturing

Food products,
beverages, and i
tobacco

Textiles and
textile products

O
Leather and
leather products

Rubber and
rubber goods

3
o

o

A. Receipts, taxable income:
Gross sales
(/ro$s profits from, sales

Profits

operations other than
rted as gross sale
Interests, rents, and roya".
Miscellaneous income
E. Receipts, tax-exempt income:
Dividends on capital stock of domestic
corporations
Interest on Federal, State, and municipal bonds
G.

from

Total receipts_

$88,002,812,335 $514,759,111 $2,693,435,011 $50, 669, 581,139 $11,449,507,400 | $5,266,996,713 $1,215,903,704
$1,086,308,613
20,97,1. 5. $, 559
207, 966, 8B6
U0, 851, ?4%
209, //JO, 709
958, 407, 590 18, ij.9. 979, 61o £, 13?,'?56,mi | /, 107, 9tf,365
620, 891,051
3, 158, 503, 73!
17, 995, 719,930

67, 036, 433
i, 844, 602
23, 975, 461

?54. 163, 2227- 401, 287
79 " " ~ ~

2'0, 373, "62
ZZ% 314, 94£

1, 243,190, 240

3, 525, 507

53, 063, 670

385, 580, 355

398, 260, 502

502, 878

11, 318, 359

82, 717,178

118,420,377,789

615, 643, 992

3, 219, 260,142

53, 004, 311,154

Lwal ye^r return^ aro included. Soe pp. 1 and 21.




o3. 0«3. 2 ' * '
49, 559; 215 ;

48,365,889
7,067,957 j
11,685,246,916

28. 447,916 I
13, 977, 274

6,111,226
10,391,724
5,364,508,485

8,091, 548
3,592,411
10, S23,6€3

10 7£Q gQn

820, 763

m

35, 958, 332

I
668,302 I
1, 234, 900, 391

'39, 19"
4, 6S1> 649

411,416
1,147, 866,197

CO

TABLK 13.—Corporation returns—Income statement showing analysis of receipts and disbursements; also net profit (or deficit), net incdine, tati, | O
C
and net jyrofit after deducting tax, distributed by major industrial groups—Continued
^
PART 2^—CORPORATIONS" REPORTING*NET INCOME—Continued
Industrial divisions—Continued
Manufacturing—Continued
Distribution'
Aggregate

industries

Total manufacturing

Food products,
beverages, and
tnhnnnn
tobacco

Textiles and | Leather and
textile prodleather produnto
—•*•ucts
ucts

Rubber and
rubber goods
'GO

D. Disbursements:
Cost of goods sold
Interest paid
'faxes paid other than income tax.
Depreciation
Depletion
M iscellaneous expense

$67,028, 265, 776 $306, 792, 785 $1,735,027,421 $37,2)9,601,524
9. 754,912
2, 980, 750, 802
43,841,894
467, 335, 566
464, 609, 639
1, 526, 505,104 17,918,485
71,002, 794
2, 660, 262,019 20, 699,673
150,216,201
1,255,070,113
6. 633, 892
464, 706, 914
209, 280, 836
217, 523, 222
32, 445,033,543 179,004, 289
489, 710,681
8,417,083,451

$9,:{17, 250, 600
94, 579, 430
57, 952, 337
157,182,058
497, 366
1,409,911,107

$4, 159,754,348
35, 130, 825
31,232,357
86,766,303
3,143, 092 j
717,329,293 ]

$975,052,461.
6, 894, 477
7, 027, 783
12, 347,196
24,183
158, 206, 552

$876, 907, 904
21,965,977
6, 725, 353
20,191, 095
57, 425
148,147, 718

Total disbursements
j 107,105,524,158 540, 804,036 2, 699, 079, 827 48, 041, 223, 515 j 11, 037, 372, 898 I 5, 033,356, 218 j 1,159, 552, 652
E.
F.
Net profits
11,314,853,631
74,839,956 j
520,180,315; 4,963.087,639 1
047,874,018 j
331,152,267
75, 347, 739
73,
G. Deduction from net profits to arrive at net
income as defined in revenue act:
Tax-exempt interest and dividensd received on capita] stock of domestic cor4,028,385 :
64, 382, 029
55,433,846 j
16,502,950
1, 641,450,742 |
porations
1, 489, 065
468,297,533
36,

369, 748

H.
Net income
I. Net loss for prior year deducted by concerns
showing net income for 1926
Net income after deducting prior year
loss
K. Total tax
L. Net profits (F) after deducting tax (K)

J.

4, 494, 790, 106

592,440,172 j

314,649,317

73, 858, 674

37, 500, 977

235,851,912

4,882,439 !

25, 480,135

97,145,123

9, 512,132 |

9, 817, 712

2, 837, 032

831,178

9, 437, 550,977
1, 229, 797, 243
10,085,056, 388

65, 929,132 |
8,175, 458 !
66,664,498 i

430, 318,151
4, 397, 644,983
57,307,996 j
584,507,493 ;
462, 872, 319 I 4, 378, 580, 146

582,928,040 j
77,147,310 i
570,726,708 j

304,831,605
39,829,341
291,322,926

71,021,642
9, 357,909
65, 989, 830

36, 669, 799
4, 866, 739
69,003, 986

314,446,088 j
38,239,406 j

155,983,141
22,980,019

29, 806, 776
9, 954, 548

33,138,406
1,156,912

352, 685, 494

178,963,160

39, 761, 324

34, 295, 318

365,293,421 j
17, 906, 574

Total dividends distributed

6, 246,430,037 I

30, 449, 294

383,199, 995 j 2, 883, 259,127

2,432,981,459
450,277,668 ;

a

GO

M

3
3
O
O

455, 798, 286

29,110,844
1,338,450 j




870, 725

70,811,571 ;

5,530,210,586 1
716,219,451 j

w
o

1, 073, 995, 472 £}

9, 673, 402, 889

('ash and stock dividends distributed:
Cash dividends
Stock dividends

3

Industrial divisions—Continued
Manufacturing—Continued

Distribution

Lumber and Paper, pulp, Printing and Chemicals and Stone, clay,
Metal and
allied suband glass meti
wood products and products publishing
stances
products
A. Receipts, taxable income:
Gross sales
Gross profits from sales
Profits from operations other than amounts reported as gross
sales
Interests, rents, and royalties
Miscellaneous income
B. Receipts, tax-exempt income:
Dividends on capital stock of domestic corporations
Interest on Federal, State, and municipal bonds
C.
Total receipts
I). Disbursements:
C ost of goods sol d
Interest paid
Taxes paid other than income tax
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
H.
Net income
.'
I. Net loss for prior year deducted by concerns showing net income
for 1926.
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




$2, 234,989, 905 $1,391,116,953 $1, 727, 635,391 $6, 609, 278, 325$1,459,990, 268 $16, 236,644,497
572,265,979
877,814,983
653, 719,961 2,297,422,674
505,649,229
4, 709,917,355
27,988,948
13,072,907
47, 313,832

4, 013,432
10,587,002
17,304,535

All other

$1,991, 209,370
643, 438,817

321, 301,140 j 5, 788,010
55,793,012 !
7,024, 606
155,850,255 ! 22,356,429

104,947,224
95, 207,476
170,236,263

7,400,811
7,403,981 I
4,891,484
180,063,910 i
19,974, 475
2, 699, 747
1,480,638 !
12, 386,114 '
3, 542, 768
3, 554,605
2,333,466,150 1,431,906,541 | 2,199,808,903 7, 334,672, 756 1, 503, 593, 565

54, 757, 053
37,711,802

19,832, 431
2,802,105
16,699,504,315 1 2,068,836,935

1, 662, 723,926 1,013,301,970 1,073,915, 430 4,311,855,651
19, 457,654
29, 443,007
74, 238, 557
19,448,862
15,908, 774
29, 278, 559
17, 744, 974 109,289,777
45,952,913
55,823,304
45, 813, 868 297,184, 606
39, 760, 681
746,184 !
144, 201, 894
81, 708
333,364,183
207, 194, 816 j 815,768,012 1,420,297,091
2,150,393,660 j 1,302,562,311 j 1,972,772,854 6, 357,067, 576

954, 341,039
11,602,956
12, 445, 276
57, 583, 497
2,160,063
261,860,198
1, 299, 993, 029

11,526,727,142
141,270,849
161,800, 702
437,343,941
26, 619, 210
2, 509,829, 571
14,803, 591, 415

1,347,771,053
13.302,972
15, 203, 747
38,881,332
231,416
_ 4 3 5 > 174> 9 1 Q
1 , 850, 565, 430

1, 895, 912, 900

218,271,505

394, 993, 338
7, 347,182
46, 303, 912

15,349,801
9, 531,028
30,112, 200

183,072,490 j

129,344,230 j

227,036,049

977, 605, 180

203, 600, 536

10,100, 558
172,971, 932

8, 884, 619
120, 459, 611

23, 529, 080
203, 506, 969

192,450,024
785,155, 156

195,166, 284

5, 516, 038
167,455, 894
21,906, 671
161,165, 819

3, 475, 010
116, 984, 601
15, 610,141
113,734,089

3, 793,896
199, 713, 073
25, 857, 691
201,178,358

18, 918, 235

2, 357, 776

30, 516, 555

192, 808, 508
25, 542,126
178,058, 410

1, 772, 927, 490
237, 077,170
1,658, 835, 730

54, 800, 423
5, 518, 233
60, 318, 656

115,306,176
6, 220, 744

529, 661, 603
91, 306, 485

99, 775,132
13, 417, 384

872,039, 082
236, 572, 917

114,904,930
11,850,892

121, 526, 920

620, 968, 088

113,192, 516

1,108, 611, 999 i

126, 755, 822

O
GO

a

o

186,067, 410
24, 348, 732
193, 922, 773

113,119, 702
13, 060,128
126,179, 830

1

9, 569, 559

766, 236, 921
102, 963, 663
874, 641, 517

"s

8,434,252 \

92, 468, 855

22, 634, 536

1, 803,444, 045

195, 636, 969

CO

TABLE 13.—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

CO

to

fcO

PART 2.—CORPORATIONS REPORTING NET INCOME—Continued
Industrial divisions—Continued
Distribution

A. Receipts, taxable income:
Gross sales

Gross profits from sales

Profits from operations other than amounts reported as gross
sales
Interest, rents, and royalties
Miscellaneous income
B. Receipts, tax-exempt income:
Dividends on capital stock of domestic corporations
Interest on Federal, State, and municipal bonds

Construction

10,491, 581
2, 770, 776
2,290,318, 633

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

2,114,487,273

H.
Net income
I. Net loss for prior year deducted by concerns showing net income
for 1926




Service,
professional,
amusements,
hotels, etc.

Trade

Finance, banking, insurance, Nominal conreal estate and cerns—nature
of business
holding
not given
companies,
stockbrokers, etc.
I

$1,948,157,166
371,578,770
271,459,839
11,850,778
45, 588,493

C.
Total receipts
D. Disbursements:
Cost of goods sold
Interest paid
Taxes paid other than income tax.
Depreciation
Depletion
Miscellaneous expense

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

Transportation
and other public
utilities

1, 576,583,396
21,841, 754
9, 946, 716
41,062,265
334,236
464, 718, 906

$32, 176, 879,
5, 986, 619,
$2,143, 095, 534
159,899, 544
10,806,241,761

409,415,703 !
25,161,436 !

908
258

388,918,001 |
99,498,393 |
751,124,504 I

I

42,641,950
11,348,523

13,543,813,978 I 33,470,411,279 |

1,219,548,035 j

13,262, 357

434, 577,139

162, 569,003

1, 723,398, 621

9,201,418

2,629,590,833

9,619, 503, 583

27, 524, 195

1,177,513,453
281, 341, 089
171, 456, 363
5, 981, 064
3 6,062,715,643

2,349,934,288

32, 250,863, 244 \

2,157, 975, 760

153,367,585
19,146,036
156,685,324

503,174
131,172

45, 554,118
39, 504, 533
190, 950, 469
286, 042
2, 073,639,126

15, 730,

201

1, 707, 668, 420
228,662, 641
1, 929, 313,119

53, 990,

473

1,165, 557, 562
34, 613,

279, 656,

545

18,675,293 i
260,981,252

528

11,170,107

1,130,944, 034
140, 522, 646
1, 079,025, 389

249,811,145
31, 040,096
248, 616,449

320, 843,
262, 759,

$3,301,711
1,156, 878
22,431,260

871
316

26,190, 260, 650
166,643,574 j
145,010,053 j
193,914,063
1,646,005
5,553,388,899 |

11,385,838,218)

$2, 492, 750, 7 I
2, 565, 265, 476 i
3, 977, 884, 202

3

17, 124,429
1,550,864

1,047,646,605
496,833,339
636,464,462 |
23,002,828 j
9,181,890,984 |

360

175, 831,

$940, 421, 816
17,213,011
1,653,280,713

7, 699, 007,

612

1,920,495,971

1

583, 603,187

618,
338,
428,
18,
22, 881,

926
456
410
789
564

24, 286,145
3, 238,

050

634,

346

2,603,704

1, 336, 892,

784

37, 325,

822

303,139

1, 299, 566, 962
160, 214, 776
1, 760, 281,195

2, 300, 565
220,101
3, 017, 949

GO

O

3
a

o

Cash and stock dividends distributed:
Cash dividends
Stock dividends

51,498, 507
9, 356, 615

3
4

487, 771, 854
74, 201, 568

118,343,238
12,143, 977

839, 776, 540
87, 397,686

1,904,051
870. 645

60,855, 122

Total dividends distributed.

1,203,530,672
62, 726, 268
1, 266, 256,940

561,973,422

130,487, 215

927,174, 226

2, 774, 696

Includes for a limited number of returns the cost of securities purchased for customers.
Includes special nonexpense deductions of life insurance companies. See p. 11.

PART 3.—CORPORATIONS REPORTING NO NET INCOME
[Income returned for the calendar year ended Dec. 31, 1926]2
Industrial divisions
Manufacturing
Distribution
Aggregate

Receipts, taxable income:
Gross sales
Gross profits from sales
Profits from operations other than
amounts reported as gross sales.
Interest, rents, and royalties
Miscellaneous income
Receipts, tax-exempt:
Divir
'
idends on capital stock of domestic
corporations
Interest on Federal, State, and municipal bonds
C.

Total receipts

Total disbursements.

F.

Deficit
2

Fiscal year r e t u r n s are included.




Mining and
quarrying

Total manufacturing

$18,203. 580, 797 $199,633,396 $1,144,331,490 | $9,193,011,795
42,465,886
265,751,4-57 j 1,361,422,675
2, 747, 958,835
1,711,290,978
21,427,758
96,249,911 i
97, 445, 048
3,380,735
553, 695, 593
7,784,787 |
35,135, 935
68,451,716 |
205, 675, 985
3, 376, 204, 454 21,336,694 |
262,963,748
101,331,920

3,563,652
420, 113 |

24, 209, 067,490 | 249, 762, 348

D. Disbursements:
Cost of goods sold
Interest paidTaxes paid, other than income tax_
Depreciation
Depletion
Miscellaneous expense
E.

Agriculture
and related
industries

22,940,608 j
2, 442, 946 |
I, 342, 201, 458

41,934,289
6, 259, 027

Food products,
beverages, and
tobacco

Textiles and
textile products

$1,749,879,432 | $2,325,924,123
242,867,114 I 222,089,864

Leather and
leather products

Rubber and
rubber goods

i

$413, 782, 567
48, 967, 690

$447, 219, 395
74, 451,136
660, 363
684, 475
4, 209, 686

8, 713, 858
6. 778, 849
27, 680, 527

9, 948, 585
5, 950, 606
54,346, 180

3, 096, 748
1, 843, 923
7, 557, 705

4, 830, 733

2, 447, 584

731,446

1,310,431

t-H

o

3
o
O

135,434

649, 700

252, 033

3, 506

9, 579,462,079 |

1, 799,193, 830 I 2, 399, 266, 778

427, 264, 422

452, 912, 859

; 15, 455, 621, 962
1,007, 877, 971
351, 554,100
610, 167, 564
106, 201, 850
8, 482,058,677

157, 177, 510
20, 794,178
9, 058, 209
11, 857, 778
6, 308, 756
96, 247, 278

878, 580, 033
52, 785, 982
32, 825, 666
82, 719, 926
65, 339, 540
388, 040, 619

7, 831, 589,120
189,452,799
89, 561, 730
253, 961, 582
30, 605, 560
1, 922, 784, 808

1,507,012,318
37,738,142
12,597,755
41,164,080
299,483
289,549,690

2,103, 834, 759
40, 919, 480
26, 213, 744
51, 664, 544
34, 514
368, 666, 769

369, 814, 877
6, 151, 828
3, 030, 785
5, 001, 961
1,109, 601
68, 607, 779

372, 768, 259
7, 466,107
2, 437, 374
9, 905, 025

26, 013, 482,124

301, 443, 709

1, 500, 291, 766

10, 317,955, 599

1,888,361,468 I 2,591,333,810

453, 716, 831

477, 538, 013

1,804,414,634

51, 681, 361

192, 067, 032

26, 452,409

24, 625,154

See p p . 1 and 21.

158, 090, 308 !

738,493, 520

i
i
!
!

89,167, 638 I

84, 961, 248

CO

to

00

TABLE 13.—Corporation returns—Income statement showing analysis of receipts and disbursements; also net profit {or deficit), tax, and net
profit after deducting tax, distributed by major industrial groups—Continued

CO

PART 3.—CORPORATIONS REPORTING NO NET INCOME—Continued
Industrial divisions—Continued
Manufacturing—Continued
Distribution

Agriculture
and related
industries

Aggregate

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
\

Total manufacturing

Food products,
beverages, and
tobacco

Textiles and
textile products

Leather and
leather products

R u b b e r and
rubber goods

$3,983, 765

$25, 383, 554

$48,193,316 !

$6,141,164

$3, 097, 284

2,168,710,302

55, 665,126 i

183, 473, 862

786, 686, 836

95, 308, 802

195,164, 316

Cash and stock dividends distributed:
Cash dividends
:.
Stock dividends

415,082,071
41,430,159

3, 221,882

]

249,311 I

37,427,894
1, 621,590

111,264,453
13,120, 901

12, 731, 787
2, 890, 722

29, 276,470
2, 514, 816

3, 492, 940
269, 904

8, 204, 470
16, 656

Total dividends distributed _

II.

456, 512, 230

3,471,193 \

39, 049, 484

124, 385, 354

15, 622, 509

31, 791, 286

3, 762, 844

8, 221,126

Deficit

I

$364, 295, 668 j

Mining and
quarrying

183, 479
27, 435, 8

$138,940
24, 764, 094

HH
O
00

3

o

o

Industrial divisions—Continued
Manufacturing—C ontinued
Distribution
Lumber and | Paper, pulp,
wood products and products
A. Receipts, taxable income:
Gross sales, or operating revenue

$703,024,467 I $214,617,460
110,775,597
41,521,183

_

Gross profits from sales

Profits from operations other than amounts reported as gross
sales

Interest, rents, and royalties,




,_.-,

„_.

,-,.--,

6, 810,257
3,367,104

394,490
1, 835,645

Printing and Chemicals and
allied subpublishing
stances

Stone, clay,
Metal and
and glass
metal products
products

$286, 515, 728
79,606, 648

$723, 594,368
140, 654,104

$158,865.549
31, 485,526

$1, 733,070, 218
285,459, 403

$436,518,488
88,544, 910

46, 584, 072
1,119,377

4, 507,144
4,351,903

1,130, 276
403, 735

6, 332, 368
6, 767, 202

9, 266, 887
2,033,116

M iscellaneous income
B. Receipts, tax-exempt:
Dividends on capital stock of domestic corporations.
Interest on Federal, State, and municipal bonds

22,362,998 I

3,851,615 |

2,479,728 |
453,715 !

1,135,200 !
55,073 i

Total receipts..
I). Disbursements:
Cost of goods sold, or operating expense..
Interest paid
Taxes paid, other than income tax
Depreciation
Depletion
Miscellaneous expense

738,498, 269

Total disbursements. _
_
E.
F.
Deficit
G. Deduction from net profits to arrive at net income as defined in
revenue act:
Tax-exempt interest and dividends received on capital stock of
domestic corporations
H.

Deficit..
Cash and stock dividends distributed:
Cash dividends
Stock dividends
Total dividends distributed _




11,783,297
5,187, 323
1, 592, 827

221,889,483 | 352,782,624

17, 054,119

4,256,617 |

41, 056,937

11, 516, 304

18, 645, 436
209, 272

220, 285
68,252 i

4, 855, 598
1,329, 886

1, 265, 522
334,332

768,362, 242

164, 944, 714

1, 793,412, 209 460,934, 649

173,096,277 I 206,909,080
592, 248, 870
8,657,389 i
19,920, 777
5, 037,953
2,440,182 i
11,585,314
1,947,394
8, 286,165
23, 507, 259
8, 394, 230
220,986
16,186, 559
119, 480
141,311,814 ! 42,360, 259
154, 600, 649

582,940, 264
18,181, 402
6, 406, 307
32, 973, 773
11, 266, 250
167, 018, 532

127,380,023
1,447,610,815
4, 384, 818
32, 836,141
1,581,693
17,916,176
6, 593, 739
54,953, 240
199, 759
1,110, 087
46, 628,185
425,374, 567

347, 973, 578
8,158, 762
3,405,006
11,517,566
58,841
133,705, 316

804,760,593 j 235,061,258 j 377,008,786

504,819,069

818, 786, 528

186, 768, 217

1,979, 801, 026

66, 262, 324

13,171, 775

24, 226,162

50, 424, 286

21, 823, 503

186, 388, 817

43, 884, 420

2,933, 443

1,190, 273

6, 780,150

18, 854, 708

288, 537

6,185,484

1, 599,854

69,195, 767

14, 362,048

31, 006, 312

69,278,994

192, 574, 301

45, 484, 274

11,171,204
2, 012, 230

1,431,814
600,230

6, 617, 013
544, 731

14, 655, 097
232, 496

], 746, 768
306, 711

17, 813, 235
3, 065, 556

4,123, 655
666,849

13,183,434

2,032,044 !

7,161,744

14, 887, 593

2, 053, 479

20, 878, 791

4, 790, 504

22,112,040

I
I—I

§
O
_

3
o
o

to

TABLE 13.—Corporation retums^-Inc-ome statement showing analysis qf receipts and disbursements; also net profit (or deficit), ta$y and net
profit after deducting tax, distributed by major industrial
groups—Continued
PART 3— CORPORATIONS REPORTING NO NET INCOME—Continued
Industrial divisions—Continued
Distribution

A. Receipts, taxable income:
Gross sales-Gross profits from sales

Profits from operations other than amounts reported as gross
sales
Interest, rents, and royalties_ _
Miscellaneous income
B. Receipts, tax-exempt:
Dividends on capital stock of domestic corporations
Interest on Federal, State, and municipal bonds.

Construction

Transportation
and other public
utilities -

d

"

Finance, banking, insurance,
Nominal conreal estate and i corns—nature
holding comI holding com- j of business
j panies. stock- i nor given
panies,
brokers, etc

$7, 225, 720,649
1,018,561, 188

$440, 883. 4G7
M, 767, 634

$275,834, 205
3,429,098
450,286,871

$790,185,188
448, 414, 960
5 1,564,226,112

$1,560,417
500,270
15,006, 744

2, 721, 752
680,467

140,109, 738
87,486,060

504, 591
69,322

7,480,060,912

732, 952,393

3,030,422,058

17,641,344

o

179,18C, 621
50, 074, 473
84,030,104
1, 335, 658
1,013,100,665

6, 207,159,466
78, 820, 94i/
31, 921, 762
49,851,068
716,088
1, 429, 491, 296

34, 876, 690
16, 798, 945
39, 485,065
294,052
741,867,164

440, 832, 3C4
117, 353, 729
73, 779, 955
1, 513, 236
2, 697, 379, 320

1,275,911
463, 039
579, 933
4,151
21,031,309

3
a

63, 739, 706
2,425,255
19, 898,3G4

$270, 439,632
30, 773,849
906,339, 867

1, 601, 206
356,626

38,077,437
2,029,489

C.
Total receipts
D. Disbursements:
Cost of goods sold
Interest paid
Taxes paid, other than income tax
Depreciation
Depletion
Miscellaneous expense

528,904, 624

1, 247, 660, 274

381,115,833
9,852,480 I
3,496,547 j
13,902,153 I
84,809
172,116,218

E.

Total disbursements.

T

Service.
! professional.
;
amusement:.hotels, etc

94, 409,113
21,850,704
124,982,101 j
I
11,510,475
1,587,870

3

580,508,040 I

1, 327, 727, 521

7, 797, 960, 626

833, 321, 916

3,330, 858, 604

23. 354,343

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

51, 6C3,416 j

80, 067, 247

317, 899, 714

100, 369, 523

300, 436, 546

5, 712, 999

1,957,832

40,106, 926

13, 098, 345

3, 402, 219

H.

53,621,248 |

120, 174,173 !

330, 998, 059

103, 771, 742

3, 798, 491
770,793

73,154, 708 |
5,353,800 j

37, 509, 879
6, 043, 753

78, 508, 508

43,553,632

Deficit.
Cash and stock dividends distributed:
Cash dividends
Stock dividends
Total dividends distributed.
3

4, 569,284

Includes for a limited number of returns the cost of securities purchased for custome




4

4

227, 595, 798

573, 913

528,032,344 i

6, 286, 912

6,836,511
788, 328

138, 817, 515
13, 066, 202

3, 050, 738
415, 481

7, 624, 839

151, 883, 717

3,466,219

Includes special nonexpense deductions of life insurance companies. See p. 1.1.

I

O

o
a

TABLE 14.—Corporation returns—Income statement showmy 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
[Income returned for the calendar year ended Dec. 31, 1926]l
Industrial divisions
Manufacturing

Distribution

Agricul- Mining
Aggre- ture and
and
related in- quarrydustries
ing

Receipts, taxable income:
Gross sales
Gross profits from sales (per cent of gross sales)
Profits from operations other than amounts
reported as gross sales
Interest, rents, and royalties
Miscellaneous income
Receipts, tax-exempt income:
Dividends on capital stock of domestic corporations.. .
„
.. _ _ _
....
Interest on Federal, State, and municipal
bonds
Total receipts._

Total disbursements
Net profits

Cdi year return arc




82.55
35.05

84.14
31.90

95.66
24.74

97.89
17.99

10.22
1.07
5.24

9.87
.77
3.25

1.69

.46
.42
.78

and
wood
products products

95.64
23.25

.49
.26

.49

1.34

Paper,
pulp,

Printing
and
publishing

90.50

.27
.75

17.30

.54

1.28

2.28

4.02
.74
2.13

.32

.52

99

2,45

. 09 I

. 20 I

. 16

100.00 I

100.00

eo.4i

1.13

1.20

.33

.30 I

. 14

.06

14

. 10 I

100.00 I

100.00

100.00

100. 00

100.00 I

100.00

73. 41 i
1.61 !
1.33 I
2.58 j
1.82 !
15.45

71 74
1.70
1.11
3.28

50. IS

15. 09

38. 02

96. 20

92.98
7.02

92.06
7.C4

.39 j

100.00

2.80
1.32
2. 29
.40
2S.69

.53.51
3.53
3.12
3.76
1.49
31. SI

57.30 •
2.:\2 ]:
2:.2S
5.11
6. 01 !
19.24 ;

71.98
1.05
.59
2.41
.40
16.52

,<0 27
1.47 '
.01 i
12.61 i

.95
.74
1.78
.04
13. 99

97. 32 |
2. 08 ,

92.06 !

93.25
C75 !

95.86 I
4.14 ;

98.21
L79

96.93 j
J.07 !

o
GO

2.27

.35

7M:

substances

78.90
36. 41

1,67 ]

e.87

Chemicals and
allied

97.09
26.11

1.06

03.33

ce pp.

Lumber
and

97.80
17.51

100.00

D. Disbursements
Cost of gccds sold.
Inter&stTpaivi
-....Taxes paid, ether than-income tax..
Depreciation....
.
*
Depletion
Miscellaneous expense.,.
E.

74.46
22.84
6.54
2.60
14.99

Food
products, Textiles Leather
and
and
manufac- beverleather
textile
turing ages, and products products
tobacco

Total

.06

.96
7?

£12
.01

1.14
1.43
4.07
1.92
19.59

88.56
11.44

o

o
%

\\BLE 14.—Corporation returns—Income statement showing analysis of receipts and disbursements; also net profit, net income, ta#, and profit
after deducting tax; distributed by major industrial groups and expressed as percentages of total receipts—Continued

£*3

to

ALL C O RPO RATIONS—Continued

Industrial divisions—Continued
Manufacturing—Continued
Agricul- Mining
ChemiFood
Aggre- ture and
and
Textiles Leather Rubber Lumber Paper, Printing cals and
Total
and
gate related, in- quarry- manufac- products, and
and
pulp,
and
and
allied .
beverdustries
ing
textile leather rubber
wood
and ' publishsubturing ages, and products products goods products products
ing
stances
tobacco

Distribution

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

21.09

34.60

24.79

12.23

11.02

14.09

5.06

74.14

11.16

8.67

14.94

22.79

H.

78.91

65.40

75.21

87.77

88.98

85.91

94.94

25.86

88.84

91.33

85.06

77.21

I.

Net income

Net loss for prior year deducted by concerns showing net income for 1926

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

2.48

21. 08

7.04

2.30

1.70

7.06

5.80

1.69

4.72

2.99

1.87

2.04

76.43
12.93
87.07

44.32
35.30
64.70

68.17
15.83
84.17

85.47
13.84
86.16

87.28
13.81
86.19

78.85
28.64
71.36

89.14
19.14
80.86

24.17
9.88
90.12

84.12
18.75
81.25

88. 34*
13.44
86.56

83.19
12.75
87.25

75.17
11.10
88.90

A. Receipts, taxable income:
Gross sales

Gross profits from sales (per cent of gross sales) . . .

Profits from operations other than amounts reported as gross sales
Interest, rents, and royalties
Miscellaneous income



97.02
88.18
.41
.45
1.59

97.17
27.80
.60
.55
1.14

95.97
30.03
.97
.46
1.65

84.74
18.06
11.89
.51
2.32

16.32
1.29
79.18

96.22
17.78
1.18
.30
2.14

Ul

o

Manufacturing—C ontinued
Transportation
Metal All other Construc- and other Trade
Stone,
public
and
tion
clay, and metal manufacutilities
glass
products turing

o

3
o

Industrial divisions—Continuec1

Distribution

Ul

Service,
professional
amusements,
hotels,
etc.

Finance,
banking,
insurance,
real estate
and holding companies,
stockbrokers,
etc.

36.17
61
62.56

25.95
23 82
243. 81

Nominal

concernsnature
of
business
not
given

10.77
3 67
82.88

B. Receipts, tax-exempt income:
Dividends on capital stock of domestic corporations..
Interest on Federal, State, and municipal bonds

3.03
.18

.13
.03

.59
.07

3.65
2.77

100.00

100.00

100.00

100.00

100. 00

100.00

67.03
.85
.74
1.99
.01
22.49

69.44
1.12
.48
1.95
.02
22. 59

8.29
3.70
4.87
.17
68.92

79.11
.60
.43
.60
.01
17. 05

2.39
1.68
6. 85
.02
83. 73

12.79
3.15
1.94
.06
2 69. 25

4.20
1.77
2.23
.05
97. 23

90. 76
9.24

93.11
6.89

95.60
4.40

85.95
14.05

97. 80
2.20

94.67
5.33

87.19
12. 81

105. 48
* 5. 48

22.84

12.31

* 50. 07

95.20
1.30

94.23
1.79

86.10 l
5.49

87. 74
7.41 |

77.16
.76

92. 56
3.84

87.69
6.23

49.93
2.30

1

93. 90
14. 05
85. 95

92.44
13.87
86.13

80. 61
13.96
86.04

SO. 33
15.42
84.58

76.40
11.00
89.00

88.72
15. 58
84.42

81.46
17.31
82.69

47.63
9.88
90.12

4

.31
.22

.32
.22

.83
.12

100.00 [

100.00

100. 00

64.83
.96
.84
3.85 I
.14 |
18.49

70.17
.94
.97
2.66
.15
15. 87

E.
Total disbursements
.
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. _

89.11 |
10.89

H.
Net income
I. Net loss for prior year deducted by concerns showing net income for 1926
J.
Net income after deducting prior year loss
K. Total tax
L. Net profits (F) after deducting tax (K)

C.
Total receipts..
D. Disbursements:
Cost of goods sold
_
Interest paid
Taxes paid, other than income tax.
Depreciation
Depletion
_
Miscellaneous expense

2

.43 |
• 11

13.90

Includes for a limited number of returns the cost of securities purchased for customers.
Includes special nonexpense deductions of life insurance companies. See p. 11.
4
Deficit.

.

2.23
. 45

48.82
148. 82
12.25

161. 07
8.89
*108. 89

—

G
2
IP

3
O

O

3




3
a

i

CO

to

TABLE 15.—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, net loss for prior year, and income tax
[Income returned for the calendar year ended Dec. 31, 1926]1
Corporations reporting net income

Serial No.

Industries

1
2

Agriculture and related industries:
Farming—Fruit, cotton, grain, stock, and all
other farming, including lessors
Related industries—Forestry, fishing, 2 harvestice
ing, agricultural industries, n. p. d., including
holders and lessors
Total agricultural and related industries. _

3

4
5
6
7

Mining and quarrying:
Metal mining—Iron, copper, lead, zinc, gold, silver, e t c . .
Nonmetal mining—
Coal—Anthracite, bituminous, peat, coke
Oil and gas
Quarrying—Stone, clay, sand, gravel, precious
and semiprecious stones, holders and 2
lessors
All other mining and quarrying n. p. d.
Total mining and quarrying

8
9
10
11
12

Manufacturing:
Food productsBakery products—Confectionery
Milling—Bran, flour, meal _
Meat packing and packing-house products
Sugar refining—Cane, beet, maple, and
products
_
_Tobacco—Cigars, cigarettes, etc




Total
number
of
Number
returns
of
returns

Gross income

Net income

Net loss for
prior year
deduction
from
net income
for net
taxable
income

Corporations reporting no net income

Income tax

Number
of
Gross income
returns

Deficit

>
9,303

4,182

1,385

516

10,688

4,698

$520, 358,338

$56,381,853

94, 782, 776

13, 979, 718

1,091, 962

1, 669, 826

869

60, 305, 951

9,184, 537

615,141,114 |

70,811,571

4,882,439

8,175, 458

5, 990

249,342, 235

55,665,126

$3,790,477

$6, 505, 632

5,121

$189,036, 284

$46, 480, 589

2,230

383

709,432,125

88, 789, 715

3,859,369

11,387,364

1,847

411,428,705

33, 323,833

3,679
4,875

1,349
1,921

1,063,912, 854
929, 383,011

92, 649,967
191, 060,322

12, 712, 382
5, 297,403

10, 646,874
24, 848, 525

2,330
2,954

569, 710, 829
260, 516, 214

54,935, 602
69,681,253

2,255
6,213

1,146
1,207

301,790, 305
203,423,488

44,347,482
38,950,800

1,279,509
2,331,472

5,637,999
4,787, 234

1,109
5,006

57,122,226
40,980,538

10, 739, 404
14,793,770

19,252

6,006

3, 207,941,783

455, 798, 286

25,480,135

57,307,996

13,246

1,339, 758, 512

183,473,862

3,124
1,530
648

1,773
879
418

1,316,160,653
1,243,179,388
4, 204, 428,043

111, 764, 273
38, 791, 276
53,431,150

1, 348,194
1,664,692
519, 566

14, 629, 505
4,836,738
7,032,146

1,351
651
230

206, 260,098
222,945,899
597,430,118

13, 633, 569
8,736,738
9,544,045

225
497

75
289

604,101,309
1,124,965,508

28,192,465
117,365,969

440,603
680,039

3,737,616
15, 718, 233

150

238,244, 798
35,051,346

22,882,603
2,257,249

208

3
o
o

Food preparations, "breakfast foods, dairy
products, butter sunstitutes, beverages
and spices, fish canning, fruit and vegetable
canning, poultry and products, manufacture of ice, soft drinks, brewers, distillers,
etc

O
CO

Total food products,

t° 14

T-

to W I
17
18
19

Textiles and textile productsCotton goods—Dress goods, cotton yarn, napping, dyeing, etc
Woolen and worsted goods—Wool yarns,
wool carpets, etc
Bilk and rayon goods—Silk fabrics, spinning,
etc
Clothing—Custom-made, hats, caps, underwear, shirts, etc
Knit goods—Sweaters, hosiery, etc
All other textiles and textile products—Felt
goods, linen, flax, fur goods, cordage, etc
Total textile products.

20
21

Leal her and leather p r o d u c t s Boots, shoes, slippers, etc
Gloves, saddlery, harness, trunks, tanning,
etc
Total leather products _

22

Rubber and rubber g o o d s Auto tires and tubes, etc
Rubber boots, shoes, hose, celluloid, ivory,
bone, etc
Total rubber products-

24
25

26
27

Lumber and wood products—
Sawmill and p g
planing-mill p
products
F i H
d ffi
Furniture—House and office, carriage and
wagon bodies, all other lumber and wood
products
Total lumber and wood products..
Paper, pulp, and p r o d u c t s Printing and publishing




1
5,805

3,185, 344, 058

242, 895,039

4, 859,038

31,193, 072

3,676

497,951,140

38, 254,598

15, 505

9,239

11,678,178,959

592, 440,172

9, 512,132

77,147, 310

6,266

1,797,883, 399

95, 308,802

1,061

520

826, 577,957

42,778,091

2, 476, 217

5,373,104

541

635,907,281

73, 620, 602

612

262

386,842, 209

26, 010,099

804, 623

3, 372, 580

350

374, 719,945

24, 777,141

9,481 |

805

432

633, 215,014

54, 902, 255

729, 898

7,208,088

373

234, 588,805

12,905,198

6,326
1,199

3,810
648

1,773,700,367
559, 264,099

72,916, 823
39, 385,998

3,314,326
697,908

8, 768, 476
5,156, 744

2, 516
551

454, 279, 799
167, 437,815

29,172,150
13,913,290

3,433

2,036

1,174, 517,115

78,656,051

1, 794, 740

9,950, 349

1,397

531, 683,433

40, 775, 935

^

13,436

7,708

5,354,116, 761

314, 649, 317

9, 817, 712

39, 829, 341

5,728

2, 398, 617,078

195,164, 316

W

1,280

669

786,914,590

50, 246, 550

1, 246, 388

6, 504, 480

611

216, 475, 854

16, 289,913

^

1,211

744

447,317,499

23,612,124

1, 590,644

2, 853,429

467

210, 536, 535

11,145,975

O

2,491

1,413

1,234, 232, 089

73,858, 674

2, 837,032

9,357,909

1,078

427,012, 389

27,435, 888

^

>—t

^

2
175

66

892,163, 073

19, 780, 626

676, 261

2, 566, 204

109

400,187, 511

18,941, 220

g

505

273

255,291, 708

17, 720, 351

154,917

2, 300, 535

232

52, 721, 842

5, 822,874

§

680

339

1,147,454, 781

37, 500,977

831,178

4, 866, 739

341

452, 909, 353

24, 764, 094

3,830

2,104

1, 256, 707, 614

96, 920, 363

2, 596, 782

12,409,542

1,726

472, 859, 890

46, 267,070

4,032

2, 487

1,074,058,789

76, 051, 569

2, 919, 256

9, 497,129

1,545

265,184, 664

22,928,697

4,591
1, 365
6,931

2,330, 766,403
1,430, 425,903
2,196, 254, 298

172, 971, 932
120, 459, 611
203, 506, 969

5, 516, 038
3, 475, 010
3, 793, 896

21,906,671
15,610,141
25, 857, 691

3,271
659
3,614

738,044, 554
221, 834, 410
351,189, 797

69,195, 767
14, 362, 048
31, 006, 312

7,862
2,024
I 10, 545 i
10,545
icluded.

See p p . 1 and 21.

M a i n business not precisely denned.

oo
CO

TABLE 15.—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, net loss for prior year, and income tax—Continued
Corporations reporting net income

Industries

Manufacturing—Continued.
Chemicals and allied substances—
Petroleum and mineral oil refining
Chemical products—Chemicals proper, acids
and other compounds, paints, vegetable
and mineral oils, soaps, fertilizers, drugs,
etc
30

32
33
34
35
36
37
38
39;
40 I

41

Total chemicals and allied substances
Stone, clay, and glass products.
Metal manufacture—
Products of blast furnaces, steel mills, and
rolling mills.
Locomotives and railroad equipment
Motor vehicles and accessories _
.
Electrical machinery and equipment
Household machinery and equipment
Factory machinery, textile, paper, printing
presses, machine tools, etc
Building material and supplies
_
Agriculture machinery and equipment
All other machinery, stationary, marine, gas,
mining and oil-well machinery, office machinery, etc
Metal and metal products, other than iron
and steel, refining of precious metals, manufacturing jewelry, etc
Total metal manufacturing
All other manufactures, airplanes, optical products, musical instruments, metal processes,
etc
Total manufacturing..




Total
number
of
Number
returns
of
Gross income
returns

Corporations reporting no net income

Net loss for
prior year !
deduction
from
net income Income tax
for net i
taxable I
income I

Net income

Number
of
Gross income
returns

Deficit.

288

$3,942,250, 562

$426,188,626

6,700

3, 788 i

3, 380,036, 080

358, 966, 530

9,830,057 i

46, 662,328

2,912

376, 034,

7,286
4,606

4,076 I
2,762 I

7, 322,286,642
1, 500, 050, 797

785,155,156
195,166, 284

18,918,235 !
2,357,776 j

102, 963, 663
25, 542,126

3,210
1,844

768,152,970
164,876,462

3,929
244
1,753
1,743
1,262

2,650
145
826
956
702

3,417,561, 102
586, 659, 748
4,883, 720, 693
1,304,171, 617
648,085, 258

372,210,299 !
58,163,745 !
487,628,347 j
161,798,611 j
89,918,549 j

9, 716, 894
1, 664, 917
3,300, 284
966,401
1, 758,353

48, 532, 313
7, 597, 557
64,959, 008
21, 573, 212
11, 809, 642

1,279
99
927
787
560

354,390,652
65, 244, 281
407,410, 028
137,991,949
90, 648, 350

1,848
1,325
565

1,131
814
282

96,680,727
77,133,054
72, 343,123

2, 332, 657
998,876
1,065, 505

12,469,871
10,161, 450
9, 578, 038

717
511
283

96,148, 712
65,829, 534
49, 213, 581

10,979, 065
6,068,897
19,108,038

5,285

3,199

262,140,188 |

6,790,492

33, 900,

344,284,031 |

33,715, 405

125,427,402 j

1,922,176

16,495, 375

1,803,444,045 I 30,516,555

237, 077,170

586

738,472,756 j
770,740,096
504,710,630 j
2,266, 774, 488

2,100

1,284

1, 540, 896,125

20,054

11,989

16,661, 792, 513

8,755

4,681

2,066,034,830

195,636,969

93,244

55,094

52,921,593,976

4,494,790,106

!9,088,178 j

!

9,569,559
97,145,123

to

$56,301, 335

704

298

2,086
816
8,065

$392,118, 069

901

180,921,205 I
1,792,082,323

$24,244,029

45, 034, 965
69, 278,994
22,112, 040
30,453,072
6, 620, 505
45,335, 004
17,613,742
12, 578, 335

10,102,23
192, 574,

301

732

4,074

460, 600,317

45,484,274

584,507,493

38,150

9,573,203,052 |

786,686,836

24, 348,

3
O
&
^

3

o
o

Construction:
I Building and construction above ground, includk i ing equipping and installing machinery, wrecki ing, razing, or moving, etc
,
Excavation, road building, water-front construction, railroad construction, shipbuilding, etc
Total construction
Transportation and other public utilities:
Steam railroads
___
All other railroads, electric; also Pullman cars,
refrigerator, stock, poultry, and fruit cars, and
lessors
_
Water transportation
_
_
Local transportation, taxicab, and sight-seeing
busses, drayage and delivery service, and special
feed, storage, and packers, garages, etc
Electric light and power companies
_..
Telephone, telegraph, and radio companies
Gas companies, natural and artificial
All other public utilities, serial transportation,
water works, irrigation systems, pipe lines,
pneumatic tube system, toll bridges, etc
Total transportation and public utilities
Trade:
Wholesale
Retail
C ommission
All other trade, auto wreckers, film exchanges,
renting of costumes, decorations, furniture,
machinery, etc.; also lease or sale and service
of special systems or devices and processes and
their accompanying supplies, as tabulating and
accounting machines, etc
Total trade..
56
57
58

Service:
Restaurants, hotels, laundries, all domestic
service, etc
Theaters, motion pictures, all other amusements,
etc
Professional, business, educational, curative,
legal, engineering, etc
Total service-




11,443

7,131

1, 305, 281,037

76, 818, 684

3, 470,009 j

S, 664, 791

4, 312

291,876,134

28,034, 427

5,327

2,944

982,266,820

85,750,319

5,731,409 j

10,481,245

2,383

236,671,864

25, 586, 821

9,201,418 |

19,140,036

6,695

528, 547, 998

53, 621,248

102, 935, 620 369

370, 739, 947

28,911, 307

245,843, 500 I
120,015,818 |

22, 252,194
15,205,016

16, 770
725

10,075 i 2,287,547,857 | 162,569,003!
356 I

1,020
1,758

538
971

10,991
1,839
4,356
716

6,444
1,276
3,201
471

6, 755, 247,901 j

762, 338, 635 [ 2, 356, 742 j

!

1,084,241,094
194, 586, 990
328,856,876 : 41, 930,171
676,825,511
1,207,720,541 j
1,721,644,628 |
572,104, 736

59,313,037
212, 960,167
255,459,464
87,909,969 |

1,172,011,255

108,900,188 j

1,391,565 |
3, 700,462 j

26,026, 973
5, 005,146

1,612,916 i
6, 714, 974
4, 636, 712 ] 27, 953, 749
429,935 ! 34,063,999
210,460 i 11, 741, 371

482 j
787 I
4, 547 !
563 j
1,155 j
245 I

3,695

2,187

25,100

15,444

13,518,652,542 { 1,723,398,621

33,011
47,483
6,487

21,622
30,123
3,856

16,102,854,014 I 427,095,312 | 15, 789,027
534,008,097 | 10, 323,038
11,097,340,285
63,273,670 ! 2,146,173
1,568,940,320 !

51, 793, 404
65, 709, 801
7, 605, 855

6,355, 290

15,413, 586

9,922

33,459, 062, 756 j 1,165, 557, 562 34,613,528 ! 140,522,646

41, 302

25,724

15, 802

112, 705

71,403

9,851

5,593

7,165

3,725

15, 241

8,437

32,257

17,755

==
1

4,689,928,137 i

1,063,556,823 !
;
696,468,939 !
868,014,207 i

141,180,483

1,391,409 |

77,761,450 j 3,686,252 |
|
!
86,631,003 j 2,261,983 |
5,221,872
96,588,799

2,628,039,969 | 260, 981, 252

14,220,809

15,730,201 | 228,662,641

11,170,107

1,508 j

213,058, 747 j 23, 367, 703
185,719,073 ! 12,919,996
1,357,054
8,992,199 I
2,130,369
28,793,863 !
72, 467, 638 j

9, 656 i 1, 245,630, 785 I
11, 389
17, 360
2,631

14,030, 534

3,905,805,841 ' 139,692,271
1, 727,167, 318 ! 105, 671,066
545,625,967 i 21,983, 895

1,299,873,916 |
7,478,473,042

H

120,174,173

3
o
o

63,650,827
330,998,059

4, 258

380,820,134 j

10,819,151

3,440

194,284,110 j

31,532,815

11,132,103

6,804

157,167,682

29, 489, 270

31,040,096 I 14,502

732,271,926

103, 771, 742

9,088, 842

42, 749,657

co

CO
CO

TABLE 15.—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, net loss for prior year, and income tax—Continued
Corporations reporting net income

Industries

Finance:
National banks
State and private banks
Bank and trust companies, savings banks
Stock and bond brokers
Holding companies, real estate, patents, investments, concessions, etc
Life insurance companies.
Accident, casualty, fire, marine, mutual, fidelity,
and bonding companies
Finance companies—automobile, furniture, radio,
etc
Otherfinancecompanies, building and loan companies, mortgage, note, and pawn brokers,
commercial-paper brokers, foreign exchange,
promoting, stock syndicate, investment bankers, etc
Total finance
Nominal concerns—Nature of business not given
Grand total
1925 3..
1924 K.
1923 s_.
1922 3..
19213..
1920 3_.
j

Total
number
Number
of
of
returns
Gross income
returns

Net income

Net loss for
prior year
deduction
from
net income
for net
taxable
income

8,259
16,356
4,365
1,338

5,552
10,952
3,204
787

$1,018. 378, 678
507, 230, 991
1, 232, 377, 956
1,030, 546, 898

$138,873,064
83, 761, 606
147,881, 686
42, 315, 574

$2, 699,452
1,824, 625
1, 230, 731
1,134, 604

73,644
524

39,457
418

1, 768, 632, 320
629,468,050

416,850,802
132,128, 741

20,831, 219
37, 321

1,404

817,036,150
68, 542,

832

928

Corporations reporting no net income

Income tax

$17, 442, 332
9,035,987
19,236, 995
5, 443, 727
47, 079,
15, 988,

709
502

58, 769,

879

2, 574,

001

422

W5,

868

Deficit

34,187 i
106 j

1, 331,139

$208,126,668
157, 647, 322
136,443,184
654,065,025

$31,909, 180
32,071, 685
16,011, 869
15, 989,130

643,109,806
5, 691,491

225,188, 321
1,111,637

596,154,056

2,707
5,403 i
1,161 ;
551 |

7,021, 528

10, 900,

Number
Gross income j
of
returns

I

90, 725,296

12, 465, 479

3
O

4,161, 227

o
O
23, 712

15, 096

2, 284, 530,

130,433

76,819

9,356, 744, 267

14,871
455,320

840

296

27, 393,023

305,411,010

6,828,001

1,336,892,784 i 37,325,822
2,603,704 |

303,139

37,634,857
160, 214,

776

220,101

8,616

529, 232,967

110,863,999

53, 614

2, 942, 935, 998

528, 032, 344

14,031

17, 572, 022

6,286,912

258,134

118,022,117,287

9,673,402,889 I 235,851,912

1, 229, 797,

243

197,186

24,107, 735, 570 2,168,710,302

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

113, 692, 083,216
97,158, 996, 625
97,457,479,446
80,331,679,917
60, 051,123, 329
93,824,224, 704

9, 583, 683, 697 243,078,565
7, 586, 652, 292 I 219, 727,166
8, 321, 529,134 I 578,307,088
6,963,811,143 ! 501,780,287
4, 336,047,813
7,902, 654, 813

1,170, 331, 206
881, 549, 546
937,106, 798
783, 776, 268
701, 575, 432
1, 625,234,643

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

20, 568, 067, 504
22, 070, 497, 262
21,106,184, 230
20, 588, 834, 597
31,198,150,203
24, 381, 337, 545

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

Changes in the revenue acts affecting the comparability of statistical data from income returns of corporations are summarized on pp. 47-49, Fiscal year returns are included,




GO

335

STATISTICS OF INCOME

TABLE 16.—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 tor the calendar year ended Dee. 31, 1926] l
AGRICULTURE AND. RELATED INDUSTRIES
Corporations reporting net income
i Total
numStates and Terri- I ber of
i
Num-j
tories
reGross in; turn.-? ! of re- j
! Net income ! Tax
come
•"

Alabama
Alaska.
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of < oUr^ > Florida
Georgia
Hawaii..
Idaho .
Illinois.
Indiana
lov\a
j
Kansas
\
Kentucky
Louisiana
___ j
Maine
j
Maryland
|
Massachusetts
|
Michigan
j
Minnesota
j
Mississippi
>
Missouri
j
Montana
!
Nebraska
!
Nevada
I
New Hampshire
j
New Jersey
.. j
New Mexico
j
New York
j
North Carolina
,
North Dakota
|
Ohio
|
Oklahoma
i
Oregon
!
Pennsylvania
!
Rhode Island
!
South Carolina
;
South Dakota
!
Tennessee
j
Texas
;
Utah
___!
Vermont
j
Virginia
;
Washington
j
West Virginia
|
Wisconsin..
;
Wyoming
j
Totnl
1925*

1924L..
1923 i...
1922 i. .
1921 J
19201__

3
M
ii I
51 >
1 IS
\u

61)
184
163

135
40;

49!
309!
106!
64|
284!
265'
257;
132'
206!
349 i
91 j

3ti'
71
1

J35
70
74
18
26
123|
40|
19
124
J07|
88!
94'
78]
165|
43!
33:

24
178
121
506 i
1581
951
255
217|
374|
221
]9
1361
76 J
129
727
191 j
32
1231
654|
90
341!

276J

86:
51
196;
61 i
33'
122
121
137
88:
10!
45 {
27
60
445
99 i

18
136!
174|

*L 589, 12h
378. l,tv>
.". K'2. (,."><)
5. 0.-.5, 230
50.315. 185
u\ oMJ 431
205. 512
l,.>04,627
13. 145. 123
27] 923! 375
3 X S '^29
10* o«V, Tjr»
2,924.884
7, 030, 5oo
1,215,707
1.680,760
17,181, 708
3,192,512
1,136, 914
159, 736,877
10, 755, 738
4, 305, 062
5,746,321
13,638, 362
6,071,218
2, 605. 387
3, 397, 617
194,871
6,860, 280
2, 550, 962
36,215,590
1, 793, 381
601.606^
12,651.464
14, 933, 013!
9,411,550;
27, 596, 144;
842, 930
778, 007:
1,053,440
7, 726, 460;
33, 552, 881!
6.313,663;
320. 766!
2, 160. 327!
44,319,907
t, 154, 486
10,810, 486!
8,447,895!

615,141. 1141
572,214,939 ;
_!| 9,758 4, 530] 566, 071, 853
_
605, 393, 833
9,360 3,914
! 9, 092 4, 000 484, 597, 004 i
! 8,724 3.146 371,039,406
i 9,186 3,874 512,985.173;
! 10, 688j 4, 6981
! 9,904j 4, 662j

*141,984
35, 190
686, 6471

387, 192'
7, 216,327
437.831
1,41.1, 110
40, 685
68, 649
1,514,240
1.026,135
1

' 367*. 24,,
1,274, , 8 9
339. 7.)4
477, 939,
54,214|
123. 346!
1,452, 9661
806, 399j
111,7571
21, 016, 784
1, 612, 379
591, 086 i
501. 589!
949,234;
593. 512i
260, 052!
295, 2491
12, 897!
359,701;
436,014|
3,318,975|
116,033!
44,414!
810. 546
744, 992
964, 521
950, 122
43,117
100, 329 i
44,255|
773.868i
2, 742, 3961
651, J46!

50, 060!
112,392!
6, 270, 7051
53, 930!
1, 389, 328 ^
1,401, 372j

Corporations reporting no net
income
Num-j
ber ( Gross inof re-1
come
turns I

$10,256!
4,1881
46, 4491
26, 954j
819,996!
36,397!
178,637|
3,803|
8,102
179, 726 i
114,773
730, 321
33, 078
110, 709
34,698
52, 237
2,353
11, 772
143, 393
98, 752
11,717
2,813,942
199, 404
60, 907
47, 5701
113,783
41,996!
26,993!
21, 3961
308,
28,872|
37, 939j
248,443!
7, 449,
548!
87,518
66,408
96. 301
104, 489j
3, 425!
8,245
1,291
88,341
252. 746;
70, 384!
5, 0421
6,829!
763,981!
4, 402)
158,165
150, 030

70,811,571! 8,175, 45s|
76,861,952 8,604,382;
64,229,810! 6,732,877
92,201,206! 9,790,743!
62,900,621 6,622,011
40, 718, 192 6, 001. 962
71,480,276! 17,170,264!

54
14
65
773
193!
45!

111!
24;
118!
93 i
22;
231
186J
66 [
160
158
169
38!
128
184
48

70
310
97
62
133
961
237
133
9j
91|
49|
69
282
92

is!
79!
427 i
102!
5,990
5,242
5,2281
5,446
5,092
5, 578
5,312

Deficit

$1, 536, 189 $215,452
71, 297
76, 900
2,640,468 1, 288, 968
2, 304, 308
526,118
40, 954, 708 12,418, 905
4,134, 732 1,005, 753
2,352, 758
194,872
616, 974 . 488,554
64, 661
61, 250
7. 291, 606 2,811,840
2, 247, 724 887, 617
8, 565,039
783,534
5, 936,496 1, 431, 655
3, 412, 267 1, 003, 076
1,045, 519
238,663
1, 052, 503
249, 719
652,128
85, 976
542, 317
43,467
4,848, 660 3, 219,188
1,056,206
444, 572
528, 701
151,047
4, 924, 946 1,060,188
3, 099, 932 j 1,129, 356
3,140. 320
641,356
1,695,966 1,105,690
2, 447. 256
667,897
3, 382. 288
747,141
2.830,834!
343.987
964,4781
313, 413
1, 391, 351
109, 619
4, 964,214 1.930,316
1,877,385! - 545,640
30,698,0581 3, 552, 918
1, 753, 416i 348, 816
621,547!
344, 661
5,437,731! 3.791,888
651, 359
12! 38^'853! 1, 852, 666
5, 037,869! 1, 325, 991
172, 791 i
33, 247
1.203, 1261 337,821
850, 618!
117,149
3,901,213;
747, 459
11,648,938; 1, 660, 447
2, 149, 802, 444, 460
289,124i
98, 833
3, 118,558| 471,158
30, 637. 559! o, 791,174
795; 788! 273.302
5, 405, 7451 763, 738
3,136, 7431 836,310
249, 342, 235 i
221,339,684!
243, 661, 362;
168,179,305!
220,800, 753;
304, 559,049;
212,064, 745'

55, 665,126
59,214,951
62,497, 807
49,930,333
56,091,157
88, 562,898
66,139, 680

1
Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
corporations are summarized on pp. 47-49. Fiscal year returns are included.




336

STATISTICS OF INCOME

TABLE 16.—Corporation returns distributed by States and Territories, showing for
major industrial groups, the number, gross income, net income, and tax paid£pf
corporations reporting net income; and the number, gross income, and deficitjof
corporations reporting no net income—Continued
MINING AND QUARRYING
Corporations reporting net income
Total
I numStates and Terri- ; ber of
j
tories
re- Number
i turns of re- Gross in- Net income
Tax
come
turns
Alabama
Alaska
Arizona
Arkansas
California.
Colorado
ConnecticutDelaware
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 2
Total.
1925 K.

1924 i..
1923 i_.
1922 i..
1921 K.

183
36
366
153
1,747
1,129
43
63
28
80
60
3
598
567
381
192
380
570
235
72
127
271
198
325
19
514
543
39
455
14
139
155
995
62
48
1,108J
216
1,991
21
28
48!
206
948|
635
45
198
653
1,031
243
179

76
4
23
67
441
225
16
16
27j
2i
461
1981
155
57
154
260,
92|
24;
41
78
73
172
79
15
31
4
68
16
362
21
10
402
510
34
701
5
12
13
83
366
78
21
88
66
501
76
47

19, 252J 6, 006
19,1631 5,488
18,4531 4,893
18,509 5,175
17,093 6,130
17, 660' 4,365
17,534' 6,933

Corporations reporting no net
income
Number
of returns

Gross income

107
$364, 771
32
()
()
!
352, 630 343
2,622,145:
86
1, 269, 256 154, 723
34,127,105! 4,380,370 1,306
11,784,433! 1, 525,999 904
27
795, 291 j 105, 969
47
1, 718, 351 220,856
21
1, 443, 682 194,448
38
1, 481, 8351 190, 744
33
24,449!
228, 303 j
1
(2)
! C2) !
552
2,284,431:
8, 986,150! 1,298, 323 369
029,453
4, 948, 0501 622, 762 226
135
288, 762i
26,
18, 725, 626! 2, 464, 549 226
599
5, 387,406| 612,968 310
1, 359,190! 163, 313 143
48
477, 522
58,439
86
3, 259, 553 378, 765
7, 438, 767 743,870 193
125
6, 723,854
538
2, 555, 533 858, 413 232
311,
11
51, 717
5,369 342
16,917,119 2, 236, 739
464|
1, 578, 987 186, 371
24 j
337, 595
43, 840
424
76,443
6,584
10
18, 325
2,043
71
893, 601
106, 584
139
429, 684
56, 703
118,570,942 14, 936, 292! 633
353, 652
42, 452'
532, 088
69,399!
23,855, 631 3, 017,405| 510!
36, 854, 426 4, 670, 533! 598|
142, 909
182!
14, 236!
72, 781, 288 9, 174,1371 1, 290
63, 816
16
7, 840;
92, 239
16
10,148;
25, 991
35 [
906;
2,273,021:
123|
280,248|
27, 333,927! 3, 518,962]
5, 508, 728 732,173! 557
24
1, 897,570
253,171|
110
5,630,461:
703, 088|
58'
807, 8871
75, 756j
15,115,283; 1, 731, 897! 530
1, 215, 235; 146, 880i 16'
132
9, 076, 997 1,538,691:
194, 157:
15,970i
222, 513
1321

$28,157,949
(2)
21,888,873
7, 755, 550
162, 838,409
98, 968, 710
4,146, 641
8, 276, 850
2, 828, 349
8,434, 956
2, 534, 760
(2)
9, 756, 9411
137,388,1881
46, 459,115J
6,332,461
168,189, 734
48, 931, 544
8, 330, 895
3,811,617
19,084, 705
62, 393, 581
38, 523, 990
13,681, 306
337, 050
67, 325, 635
4, 596, 257
5,104,442
1,019, 533
229, 269
10,126, 629
3,167, 764
887, 111, 731
3, 662, 281
1, 802, 538
216, 500, 724
147,445, 062
2,148, 291
596, 519, 652
2, 362, 498
1, 075, 801
228,143
19, 425, 351
91, 944, 201
26, 801, 644
14, 359, 605!
44,971, 735
6, 402,402
124, 565, 010!
10, 693, 901

$2,979, 815;

Deficit.

$6, 818,453
$781, 517
686, 951
93, 263
1,356, 617 1, 397,103
5, 750,828 1,135,365
52, 723, 720 19, 511, 474
15, 382,456 5, 789,651
250, 255
58,224
2, 646, 733
589, 570
751, 075
175, 324
2, 668, 542
524,432
1, 296, 860
280, 947
(2)
2, 384, 008 1,231,385
54,401, 620 9, 926, 418
23,453, 253 2, 815,863
6, 089, 784
901, 562
13, 389, 375 3, 079, 865
20,963,782 2,402,027
6, 571, 580 1, 399,419
1, 213, 408
951, 248
4,138, 796
510,186
21, 805, 237 2, 786, 641
6, 499, 337 1, 261,185
6,483, 680 1, 301, 010
267,117
83, 750
26,101, 724 2, 883, 941
8, 552, 005 2,136, 932
50, 331
25, 648
3, 410, 966 1, 815,141
(2)
5, 790, 2351
515, 320
2,105,433 j
598, 612
362,101,4111 27, 853, 796
1, 538,440!
332, 498
767, 312
84, 846
115,119,179 9, 584, 242
133, 306, 213 15,129,920
699, 560 2, 786, 308
303, 727, 636 27, 575, 261
169,005
307,472
579, 889
98,929
217,169
52, 842
11,119, 242 1, 534, 522
30, 910, 071 14,142, 215
12, 604,925 2, 684, 270
900, 247
266,373
7, 749,439 1, 617, 291
9,410, 935 2, 461, 772
40, 289, 529 7, 813, 312
2, 264, 946 1, 042, 801
2,159, 953 1,122, 398
119,250
19, 771

l
l

3, 207, 941, 783 455, 798, 286! 57, 307,996J13, 246J1, 339, 758, 512 183,473, 862
3, 711,407, 209, 453, 599, 744| 55, 048, 690jl3, 675| 1, 213, 439,4221209,956,530
2, 589, 850, 450! 240,141, 930 28, 389, 340 13. 560 2, 258, 698,417 307,091,131
2,676,072, 256 283, 565, 648, 30, 777,039 13,334 2,186, 927,042,334,253,838
2, 362,020, 788! 286, 437, 388: 31,399,593 10,963il, 333,361, 225 280,456,101
1, 728, 765,475| 185,133,923 31,969, 216 13, 295 2,160, 110,985 414,488,951
5, 393, 745, 02o! 702, 073, 788 174, 595, 972ilO, 601 757, 475, 371176, 505, 076

1
Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
corporations are summarized on pp. 47-49. Fiscal year returns are included.
-' States grouped to conceal identity of taxpayer.




337

STATISTICS OF INCOME

TABLE 16.—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 MANUFACTURING

States and Territories

Corporations reporting no net
income

Corporations reporting net income
!
Total
number of Num-I
reber
turns of re- ; Gross in- i Net income
Tax
come
turns |

Num-j
ber J Gross inof re-!
come
turns I

Deficit

$38,406, 930 $4, 226,999
Alabama.. _
735|
460i $199,105, 992' $18, 282,180|$2,351,078
25,097
767, 720
2, 291, 850!
26 s
18!
229,901|
154, 877
Alaska
3, 586,078
104;
62 j
227, 712
Arizona
23, 897, 900;
1, 790, 962 j 229, 528
921,129
389!
240
30,406,901 3,384, 767
Arkansas
7,447,671!
85, 228, 879!
3,588j 1,992 L, 722, 077, 561 132, 286, 683|17,134,113
389, 412,892 35,765,450
California
714!
378;
54, 702, 348 3,386,669
337, 549,062,
19,932,905! 2, 593,829
Colorado
1,709|
996;
155, 944,106 16,308, 725
745,184, 054!
Connecticut
64, 985, 897 8, 389, 295
233!
123! 351,244,621'
17, 868, 718 4,800, 780
41, 908,988 5, 545, 707
Delaware
1361
12, 701,376 1, 233,604
245
55,450, 902!
District of C olumbia.
3,886,010 j 493, 046
450!
42,823, 799 5,565,006
114,470,720J
Florida
855
11,448,8271 1,448,848
683!
112, 004,173 7, 724, 075
392,456, 800!
34,182,185 4, 405, 770
Georgia
1,
2, 729,204!
188,220
110
75i
Hawaii
61, 228, 610
8, 864, 272 1,179,680
21,873,212! 1,259, 242
120,063
166
88!
Idaho
30,915,932
1,125, 690
1,057 5,075: f, 882, 932, 624 471,159, 728 61, 622, 747
913, 816,468 : 60, 780, 404
Illinois
2,524j 1,555:
141,008, 566! 13, 416, 527
980,168, 111 72,879, 450 9,317, 735
Indiana
1, 279
7681 459, 241,180 29, 503,084 3, 792, 721
49,252,365! 4,444,638
Iowa
524
338:
36,202,783 2, 705,292
220,482, 741 11, 994,147 1,496, 241
Kansas
1,062
65111 345,012, 368 25, 730, 572 3, 310, 745
68,066, 246i 5, 847,026
Kentucky
984
128, 626, 030 9, 709, 592
533'
259, 668,639 29,910, 285 3,834,049
Louisiana
41, 927,276 5,697, 709
192, 762,315 16,832, 226 2,105,163
681 342!
Maine__
103,468,165; 8,668, 717
_,__.,.
722!
396, 904, 961 29,642,701 3, 709,006
1,252
Maryland
, 094, 666,888' 83,325,359
5,308 2, 920! 2, 299, 985, 277 177,261,194 22, 704, 588
Massachusetts
299,091, 584! 43, 772,221
3,224 2,061! 4,914,661,657 511.064,296 67, 979,605
Michigan
104, 605,805! 7,286,301
1,867 1,153; 852, 844,839 45,281,070 5, 747,801
Minnesota
718,410
27,414,771' 2,322,439
405 270!
89, 704, 091
5,941, 663
Mississippi
203,471, 728| 14,816,667
2,950 1,742; 1,579,817,504 116, 735, 650 15,196,430
Missouri
235, 787
19,546,907
588,121
233 133!
23,034,983
2,003,083
Montana
23, 940,37l! 1, 254, 871
170,335,514
470 302!
8f206,821 1,012,993
Nebraska
1, 962,249 !
277, 213
27:
17,097
2, 930,276
57
164,857
Nevada
63,323, 525 5,127,517
194!
649,610
79, 402, 744
5,404,1901
351
New Hampshire
429,304,986 35,813,177
3,988 2,337 1, 738, 239, 705 156, 288,164 19,590,886
New Jersey
2,168,930
284,031
8,051,183
84
New Mexico
o*
ow
Oj u o i j lou
\jv&)
yj\j^j
*- 9
,207,912,189176,875,770
New York
19,348 11, 286 11, 960,825,985 1,193,124, 644|156, 370,562
117,935,814! 10,979, 747
875
698, 988,157
59, 755, 706 7,748,484
1,458
North Carolina
42, 893
429, 845
4,658,821
310,706
86!
10,199,498
157
North Dakota
732, 051, 953, 48, 481, 737
6,135 3,875! 4,212,851,619 332, 952,196 42,684,012
Ohio
20,630, 728 2, 641, 621
361;
'341,481,517
590
68, 072, 744! 7? 085,683
Oklahoma
9, 598, 778 1,138,860
571
142,204,175
1,076
73,925,0011 6,180,927
Oregon
7,100 4,193 4,615,736,653 459,074, 420 60, 265, 567
774,843,810; 66,515, 712
,
Pennsylvania
454
895
364, 253, 052 26,178,493 3,361, 999
173,613,132 15, 543,303
Rhode Island
300
9, 284, 226 1,116, 916
572]
170, 570,091
81, 355, 395! 5, 405, 635
South Carolina
776, 586
80,555
373, 326
193i
128
17,062,594!
4,209,1411
South Dakota
_.
671
403,479,318 30, 229, 856 3, 792,100
1,058|
76, 850,465! 5, 534, 752
Tennessee
940! 1, 002, 277, 585 83,167, 481 10,900,874
1, 586|
134,069, 649! 9,395,668
Texas
174!
40, 615, 276 3, 014,041
371, 514
325
33,155,032! 2, 367, 218
Utah
191;
62, 322, 939
504,623
4,104,840
348
23, 289,906| 2,088,415
Vermont
592^ 226, 455, 433
15, 280,813 1, 762,049
1, 013;
84, 640, 820i 6, 296,358
Virginia
362, 834, 415 23, 374, 788 2, 855, 934
1, 8451 947!
119, 442, 332^ 10^ 721 j 123
Washington
368!
330, 698,1441 31, 944, 332 4,200,137
281
649!
43, 549,1361 4, 228, 513
West Virginia
74|
3,554! 2.174! 1,337,709,765 128, 951, 760 16, 732,893 1,380 183, 477, 008! 17, 851,131
Wisconsin
33
11,468
142, 213
3, 744,165
1, 057, 604!
87,164
81 ' 4 8 !
Wyoming
~~'
584,507,493 38,150!9,573,203, 052 786,686,836
93, 244 55, 094152, 921,593, 976 4, 494, 790,106
TotaL
" ' ' 740,987
88,674! 54,137 52,924,994,08614, 383,357,349 546, 740, 34, 537 j 7,904,787, 503 682, 254,676
1925 L.
652, 793
86,80351, 342 45,320,016, 354 3, 595,674, 888 429, 652, 35,461 8, 591,149,198 832,202,947
1924 L.
" - 656
85,199:53, 795 48,686, 639, 790 4, 271,899,449 484,863, 31,4047, 534, 069,100 701, 011, 681
1923 i..
530
82,48548, 69736, 005, 906, 344J3, 454,419, 673 389,775, 33, 788 8, 677, 336, 297 813,413,029
1922 i..
770^ 249
79, 748 37,030 24,422,077,076 1, 777, 785, 608 351, 770, 42, 718 14,019,846,713 1,898,831,377
19211_.
78,171 49,425145, 217, 317,892,4,116,424, 329 944, 960, ". 28, 746 11,431,915,114 834,146,460
573
1920 i_.
u

XJtJKJ

1UU

* Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
corporations are summarized on pp. 47-49. Fiscal year returns are included.




338

STATISTICS OF INCOME

TABLE 16.—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: FOOD PRODUCTS, BEVERAGES, AND TOBACCO

States and Territories

Alabama..
Alaska.
Arizona
!
Arkansas
•
Californiaj
Colorado-..
Connecticut
Delaware.District of ColumbiaFlorida
Georgia
Hawaii
;
Idaho
Illinois.
J
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 2
j
Total1925 L.
1924 i-.
1923 i_.
1922 i_.
1921 i_.
1920 K.

Corporations reporting net income
Total
number of NumreGross inturns ofber
Tax
Net income
recome
turns
164
12
32
96
792
199
144
60|
49j
238!
221|
66
1,000
475
377
200
325
308
140
245
459
463
543
132
535
84
137
15
28
400
30
1,750
241
57
787
143
284|
939
52
1231
93
280i
461
141
61 i
2781
403!
144|
1,1971
331

109|
$23, 603, 689
10
1, 409, 557
23
16, 553,070
52
12, 674,330
470
589,100, 632
119
132,662,146
80
20, 649, 301
29
11,917,435
30
32,729,975
157
31,419, 804
159
106, 401, 314
491
48, 532,370
37
8, 597, 551
616
978,498, 279
298
226,421, '"
247
234,793, 423
131
109,172, 512
202
54, 830,323
141
31,611,735
73
24, 811, 932
1301
65, 594,807
266!
216, 589, 861
298!
200, 012, 072
371
504,492,011
98
12, 023, 843
299
586, 894, 819
45
5, 841, 250
98
115.622,612
91
703, 404
231
8,129, 247
2111
347,997, 415
12!
2, 415,048
917! 1 957, 645, 709
146!
313,175, 785
261
5, 760, 826
484 j
300, 243,121
85!
36,197,915
170!
32,483, 664
541!
505,149, 28f
24!
6, 989,13,
62
4, 817, 600
62
11,125,176
190
112, 763, 441
275
158,040,405
71
17, 228, 291
39
12, 933, 753
179
42,997, 725
231
134, 706,
89
27, 808, 395
735
233,114,444
21
2, 290, 463

15, 505!
14,722
14,442
14,153
14,087
13,777
13,718

9, 239ill, 678,178,959
9,303111,476,442,509
9,08010,745,132,363
8,666 8,511,235,848
8,359 6,812,387,633
7,2071 5,519.503,463
7,551! 8,521,903,861

• 69

Corporations reporting no net
income
Number
of returns

!

$142,432,
$1, 236,063
19,182!
171,955
97,334
762, 324
40,394
424, 547
26, 542,071 3, 279,975
728,381
5,730,136
106,231
939,984
124, 844
960,758
778, 643
99,983
3, 244, 209
402, 786 i
16, 084, 256 2,135,372!
7, 500,982 1,000,405
149, 765
12, 655
81, 877,784 10,869,049
5, 627,979
659, 348
6, 799,013
859, 670
3,474,974
424, 279
3,350,964
413, 891
2,296, 014
278,349
597,197
63, 209
2, 806,905
344, 363
12, 080,211 1, 507, 796
13,431, 095 1, 723,907
15, 741, 813 2, 055,479
788, • "
85, 318
35, 046, 723 4, 571,067
248, 559
23, 446
4, 420, 259
578,174
21, 687
1,553
338,065
41,639
22, 885,161 3,027, 344
54,178
3,491
192, 608,076 25, 701,157
35,119,914 4, 712, 588
129, 2\
12, 5831
13, 782, 288 1, 717, 683
1,199,158
136, 613
1, 732, 562
169, 714
33, 486, 369 4, 282,330
217, 299
25, 014
485,259
52, 883
366,446
35, 833
8, 283,112 1, 057, 232
6,404,948
793, 608
742, 600
86, 217
399,440
47, 713
3,414, 799
406, 248
5, 098,152
630, 707
1, 924,301
240,574|
10, 580, 587 1, 303,946 j
52, 639
3,321

Deficit

55 $3, 839,365 $377, 665
2
(2)
(2)
9
441,199
43,476
44
6, 636,298
388, 279
322 121, 534, 756 5,419, 782
80 20,701,710 1,075,313
64
7, 525,070
495, 865
31
6,169,480 2, 717, 528
19
6, 060, 256
170, 520
81
4, 233,400
683, 331
62 12,451, 042
788, 566
17
2,437,964
142, 702
32
2,704, 883
111, 559
384 496, 330,418 11,449, 676
177 29,499, 430 1,444,042
130 17,027, 554 1,176, 516
69 24,949,926
846,296
123 24, 702, 666 1, 216,973
167 69,408,729 4, 328,158
67
5, 571, 874 1, 723, 615
115 27,466, 940 1, 675,959
193 25,320,490 2,088,195
165 59, 267, 502 6,372, 059
172 28, 609. 664 1, 528,961
34
5, 530, 843
354, 564
236 44,759,101 2, 573, 864
39 14, 222, 715
246,917
39
8,167, 094
276, 537
6
233, 681
10, 341
5
(2)
(2)
189 22,147, 615 1, 840,226
18
446,469
36, 837
833 320, 535, 921 20,451, 074
95
6.963, 060
747, 678
31
4,105,906
189, 611
303 80,009, 734 4, 559, 541
58
6, 363, 291
304,991
114 24,858,136 1, 615, 861
398 75, 539, 708 5,001, 011
28
3, 848,973
174, 228
61
2, 284, 866
230,790
31
2, 562, 556
129, 499
90 18,118,913
542, 004
186 32, 824,158 1,800,473
70 28,996, 525 2,099,462
22
1, 374,902
124, 565
99
9, 251,176
695,124
172 24, 820, 526 1. 368, 009
55
9, 340. 508
361,131
462 46, 402,491 3, 078, 212
12
635, 826
35, 038
648,

592,440,172
533,472, 244
536, 852, 421
506,924, 386
u w , v^-t, oou
447,671,380!
319,176, 273'
404,847.0511

089

196,178

,147,310 6,2661,797,883,399 95, 308. 802
66, 586,8 5,419 1,923, 746, 578 91, 512,114
95,
63, 376,159 5, 362 1,101, 836, 666 715, 254
<J>J, yjtv, ouu <->, I O <
566,632,061
55,646,300 5,487! 1,JL, JUU, UO^, u r n 124, 175, 970

50,666,679! 5, 723 2,053, 035,160 150, 306, 300
65, 676. 304' 6, 570 2, 750. 043, 4011309,161, 987
90,537,701' 6,167,3, 763,179, 920; 183, 895,444

1
Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
corporations are summarized on pp. 47-49. Fiscal year returns are included.
2
States grouped to conceal identity of taxpayer.




339

STATISTICS OP INCOME

TABLE 16.—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 TEXTILE PRODUCTS

States and Territories

Corporations reporting net income
Total
number of N u m reber
Gross inTax
Net income
turns of recome
turns

Alabama
\laska
Arizona
Arkansas.
California
Colorado
Connecticut
Delaware
District of ColumbiaFlorida
Georgia..
Hawaii
. _._
Illinois
Indiana
Iowa

Kansas __. _ __ . . .
Kentucky

Louisiana _
Maine
Maryland
Massachusetts
Michigan

_ _

Minnesota
Mississippi.
Missouri
M^ontana
Nebraska.
Nevada
New Hampshire
N e w Jersey
N e w York
N o r t h 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
WTyoming__
States grouped 2
Total
1925 1
1924 1. .
1923 1
1922 1
1921 i___
1920 1

$766, 449

Number
of returns

$86, 572

(2)

Corporations reporting no net
income

Gross income

Deficit

(2)

27

$11,411,315 $1, 248, 916

63
1

36
1

10
259
40
263
10
15
23
199
2

6
141
20
140
5
9
14
122
1

1, 521, 760
61, 509, 470
3,195, 353
89, 418, 934
19, 983, 525
1,372, 532
1, 604, 264
175,023, 608

50, 633
3, 225, 524
140, 059
5, 761, 847
955,485
124,932
81, 225
10, 253, 233

5,267
393,012
15, 535
744,182
128, 504
15, 324
8,548
1,306,393

4
118
20|
123
51
6
9
77
1

833
111
53
19
71
61
73
165
945
150
123
12
280
1

5 if
66
30
13
44
32
32
103
452
97
77
6
173
1
16

325,190, 734
49, 583, 590
15, 976, 338
1, 927, 838
19, 583,163
20, 546, 981
55, 836, 444
70, 370, 900
444, 999, 772
39, 394,845
45, 521,606
2,261, 983
94, 874,069

17, 592, 924
2, 503, 755
831, 203
81, 723
1, 321,192
848,079
5, 204, 270
3, 997,300
25,139, 821
1, 989, 925
3,008, 642
81, 744
4, 719,131

318
45
23
6
27
29
41
62
493
53
46
6
107

55,145, 215 4, 433, 742
3, 780, 565
253, 696
3, 881, 952
180, 605
531, 468
22, 515
5, 784, 755
434,401
11,086,809
432,865
15, 979, 627 1,208,659
21, 984, 570 1,179,458
641,990, 791 49, 958,458
11,362,104 1,370,357
6,891,119
551,124
3, 055, 415
541,686
20,337, 686 1, 416,194

2, 091, 060

113, 252

2,175,133
324, 065
106, 596
8,335
166, 890
108,136
681, 998
505, 685
3,132, 849
233, 240
382,609
7,135
593, 604
(2)
10, 599

ii

29
495

24,166, 087
316,056, 477

2, 287, 766
18, 606, 619

267,860
2,326,651

2
35
369

653, 680
50,139
(2)
(2)
42, 239, 970 3, 464, 486
161, 959, 594 12, 784,121

5,406 3,155 1, 797, 652, 289
299
259, 791, 870
486
2
2
246
404
180,387,336
11
22
1, 843, 718
34
55
10,380,766
652
1,168
648, 985, 244
137
294
185, 511, 174
85
144
127, 288, 224
1
2
72
119
66, 878, 819
60
105
23, 785, 613
15
21
2, 465, 093
13
6, 578, 621
29
46
85
35, 262, 958
54
7, 893, 134
86
18
7, 841, 766
31
131
88, 408, 779
235
1
2
160, 224

76, 641, 050
16, 846, 748

9, 543, 065 2,251
2,104, 697
187

639, 503, 608 58,448,447
79,118, 541 6,162, 720

$20,989, 800
(2)

li

(2)

(2)

9

64
864

13, 436
12, 271
12, 229
11,771
11,425
10, 872
10,121

7,708
7,504
6,836
7,678
6,973
5,312
5, 545

5, 354,116, 761
6,108, 059,834
4, 842, 252, 450
6, 699, 737,304
5, 675,173, 722
3,885,118,040
5,653,479, 386

11,946,070 1, 539,444
12,893
112,382
389, 092
46, 972
67,135, 541 8, 843, 955
11,282,796 1,463,550
834, 709
6, 880, 548
4,170, 789
1, 226, 587
122, 229
306, 789
1,410,611
318, 264
440, 856
5, 725, 874
6,358

549, 880
130, 916
9,578
39,099
146,194
32, 475
55, 692
741, 497
(2)
3

314, 649, 317 39,829, 341
413,114,811 48,814, 565
316,927, 779 37,650,962
563, 412, 301 65,435,092
535,106, 819 62,499, 593
327, 356, 083 67, 216, 070
458, 612, 900 121, 769, 525

158
11
21
516
157
59
1
47
45
6!
16
39,
32
13;
104;
1

(i)

1,034,971
20, 284, 697
1, 891, 669
81, 789, 394
123,697
268, 426
490, 490
62, 669, 428

(2)

123, 425
1, 885, 467
141, 336
4,391, 933
4,034
29, 789
80, 941
3, 388,397

42, 368,120 3, 845, 295
1, 070, 829
217,074
3, 644, 351
372, 527
176,980,072 15, 310,190
136, 963, 588 12, 030, 286
65, 052, 768 3, 868, 873
18,091, 607
13, 805,137
1, 389, 745
6, 700, 632
4, 971, 954
4, 900, 368
2, 070, 291
15,180,131
(2)
175,929

1, 555, 619
937, 871
51, 404
629, 015
460, 251
228, 288
321,009
1,121,894
(2)
26,809

5,728^2,398,617,078 195,164, 316
4, 767 1, 608, 402,114 114, 772,390
5,393 2,346, 629,078 188,104,068
4,093^1,156,950,013 71, 844, 563
4, 452 1, 120, 052, 654 78, 311,129
5, 560 1, 800, 976, 566 189,439, 330
4, 576 2, 551, 934, 930166, 646, 390

1
Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
corporations are summarized on pp. 47-49. Fiscal year returns are included
2
States grouped to conceal identity of taxpayer.




340

STATISTICS OF INCOME

TABLE 16.—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
Corporations reporting net income
i Total
numStates and Terri- | ber of
tories
| re- Num- Gross inber
turns of reNet income
Tax
come
turns

Corporations reporting no net
income
Num-|
ber I Gross inof re-1
come
turns i

Deficit

-i-

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 2
Total.
1925 K.
1924 i_.
1923 i_.
1922 i_.
1921 i_.
1920 K.

()
$12,185,552
1,801,029
2,103,798
1,843,079

()

3, 758,546
14
29
15
11
20
4
45
34
673
34
20
2
87
1
6

16
9
7
8
3
21
16
366
16
14
2
45

95.108,131
4,564,837
3,980,832
700, 718
1,547,964
1, 923,106
23.859,132
13,483,356
263,747,233
6,940,297
10,832,396
^2)
192,244,494

()
i
$858,471
93,109
98,681
171,305

()

212, 713

K2)

$106,741
10,690
11,180
18,208

()

17,606

5,431,087
705,990
290,589|
32,456
125,303|
14,554
47,196|
4,651
21,062j
634
24,8511
2,777
2,111,2591
282,009
459,649
59,089
11,253,658 1,392,912
441,393
56,517
241,694
28,302
(2)
(2)
18,881,703

365
9
1
66
3
12
83
4
1

11
17
4
2
18
15
4
115
1

'37,364!

31,514
328,165

275,142,485
3,642, 291
(2)
77,423,449
71,811
1, 778,410
85,086,196
1,303,189
2
)
6,754,657.
2,547,349!

2

() I
24,368,212,'
728,068(
2,349,577
62,869,417

1,413
1,373
1,341
1,321
1,330
981
1,230

61
13!
6!
41
12;
24!
18.
307
18

3,690

287,3721
2,650,883j

1,849,351
2,491
2,359
2,428
2,303
2,284
2,184
2,162

•j

2, 525,919

1,192,351
12,056,123
34,444,653

602
12
3
119
3
17
148
10
1

26!
21
131
9!

1,234,232,089
1,175,340,390
1,046,930,937
1,151,784, 547
1,149,675,303
822,817,015
1,097,415, 353

14,422,546!1 1, 744,826
177, 765
8,254
(2)
! (2)
3,820,637!
475,479
4,481!
63
37,3721
3,335
6,501,336!
843,281
85,2921
9,366
(2)
j
(2)
343,179;
45,634
136,446!
15,582
(2)
621,0831
58,052!
65, 597
3,741,977

81,097
6,405
6,015
472,771

23|
44j
237
3[
53 i

5!
65!

5!
2;
1!
10
6!
lj
40
1'

$3, 760,566
(2)
521,529
1,059,828
(2)

$546,622
(2)
74,224
132,100
(2)

21,339,180 1,129,342
1,678,546
360,150
2,003,660
122,318
1,628,978
185,483
3,801,271
562,364
(2)
(2)
816,336
5,384, 7b7
186,952
3,371, 716
171,882,662 9,146,202
527,675
8,477,736
404,157
2,244,883
8,923,072
786,917
(2)
(2)
11,813,631
11,399,096

576,719

3,626,344
79,034
(2)
16,542,759 1,297,091
7,045
357,591
31,899,323 2,438,046
1,680,816
63,745
88,665,778
400,280

112,516
692, 584
(2)

291,688
118,099
(2)

()

()

934,850
162,203

83,773
70,675

(2)

2, 722,288
(2)
,
(2)
24,684,967
2
182,453
()
1,587,601
73,858,674! 9,357,909 1,078| 427,012,389 27,435,888
76,023,033 9,168,527 986 339,191,071 28,895,236
70,319,008, 8,036,845 1,087! 460,523,428 31,875,957
72,388,337j 8,247,672 982j 445,475, 500 36,126,492
88,640,717! 10,414,297 954 314,430,749 24,811,082
57,064,636 11,814,84' 1, 203 595,180,564105,909,355
61,028,1891 14,811,371 932j 796,320,084103,921,943
103,569

12,197

1
Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
corporations are summarized on pp. 47-49. Fiscal year returns are included.
2
States grouped to conceal identity of taxpayer.




341

STATISTICS OP" INCOME

TABLE 16.—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
Corp orations reporting no net

C
?orporations rt.porting net iricome

Total
number of Numreber
turns of returns

States and Territories

Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut..
Delaware
District of Columbia
Florida

Net income

Number
of returns

Tax

Gross income

Deficit

m

2
!
27
g
20

4

Georgia
Hfvwftii

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

Gross income

income

16

$38,067,480

$3, 241,169

$435,814

11

6,^996,012
8, 095, 775

441,895
1,432,531

54,697
159,418

870, 937

28,078

2,918

3

11
7
9

$193, 528
29,815
437,441

$2, 722, 528
127, 525
5,111,685
'

1

(•')

|
5
1
6
1
4
71
4
j
16

17
9
2
1
4
1
2
2

1
1

577,414
324, 660

74,161
42,411

25
9
3

11,674

960

2

/n"

(2)

2
5
38
9
3

(2)

755,675
15, 262,319
2, 950, 617
65,605

(2)
231,814
949, 243
309.809
6,385

II

17, 599, 629

167, 228

4

2,982,012

98, 538

167,084
2

(2)
142,942. 682
6, 283, 435
402,688

()
3,457, 447
343, 727

459,872
45, 679

16, 159
(2)
(2)

1,639
"(2)
(2)

6
1
2
91

55, 708,145

3, 722,809

67
I

276,380,972
(2)

6, 896, 250

1

57

,

44

554.142,980
(2)

14,042,252

10

11,850,118
2, 700, 950
(2)

786, 529
266, 981

86,843
34,665

22
2
j

1, 729, 975
552,037

122, 274
38, 401

16,076
4,876

16,833,139
6,161,448
1, 668,421

1, 621,226
1,053,196
302, 542

2

4
3
32

2
1

4, 607, 543
6,148, 977

1
1
9

3

(2)

481, 744

2
47

~--(-)» —
(2)
27, 255,486 3, 475,4IS

919, 247

46

89, 417, 679

5, 737, 974

1,861,090 " " " 5 5
2

231, 711, 789

- . _. _
6,174, 551
136,155
3,162,899
w

1,353,895
24, 809, 422
(-)

(2)

54,381

6

206, 662

2
4
1

83,105

25,680

2,015,019

333, 730

3,815,693

262, 541

•j

TTtah

Vermont
Virginia
Washington
West Virginia
Wisconsin.
Wyoming
States grouped
Total
1

1925
19241
1923 l
1922 l
1921 i
1920'....

1

2

2

Q

'?

3

71, 256

4,879

2

11

14, 661,878

1,322, 609

135,831

423, 239

48, 796

15
1

(2)

(2)

15,073, 857|
680
638
638
607
593
641
671

339 1,147,454,781
349 1,373, 494, 704
937,869, 765
325
908, 765,051
273
284
558, 984, 819
196
112,146, 551
279
797, 343, 410

(i)

37, 500, 977 4, 866, 739
122,965,853 15,411,932
56,900, 060 5, 661, 977
45, 924,366 2,839,675
41,929,682 2, 285, 832
815, 468
5,101, 673
26, 677,976 3, 748,472

341
289
313
334
309
445
392

452,909,353 24, 764, 094
95,861, 530 13,941,445
184,380,314 15,344, 877
170,129, 918 21, 562, 982
383,664. 064 24, 562, 953
525, 699,814 101, 561, 735
240, 973,489 31. 575, 079

1
Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
corporations are summarized on pp. 47-49. Fiscal year returns are included.
2
States grouped to conceal identity of taxpayer.




342

STATISTICS OF INCOME

TABLE 16.—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: LUMBER AND WOOD PRODUCTS

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
Wyoming
States grouped 2
Total
1925
1924
1923
1922
1921
1920

Corporations reporting net income
Total
number of Numreber
turns of re- Gross in- Net income
Tax
come
turns
188
8
9
147
261
36
44f
5
193
205

115
4
4
94
132
17
32!

10 9
4 |

43J

2li

521|
317
70
18

348

144
246
122
88
270
320
137
141
217
15
18
5
65
144
10
816
315
6
327
19
252
426
13
114
7
196
153
8
54
162
514
116
330

96
145
66
50
158
180
84
82
133
8
11
2
36
89
5
521
188
3
197
13
119
258
5
67
5
125
85
4
27
94
228
62
200
3

7,862
7,633
7,663
7,382
6,911
6, 733
7, 265

4,591
4,657
4, 750
5, 250
4,545

$32,895, 268
703, 239
625,426
41, 089, 078
92, 873, 770
5,435, 094
8,019,120
20,082, 362
284,406
47, 692, 297
31,184, 449
552, 681
19,078, 045
228, 623, 736
85, 937, 659
41,181,418
5,407,494
65, 933, 489
100, 284, 346
10, 482,106
20, 623, 057
77, 773,168
107,188, 564
57, 398, 315
47, 313,496
121,013,348
2, 317, 569
2,166, 449
864, 393
520,227
264, 838
746, 781
217, 640

495, 5781
1,611,960!
173/007
10, 381,199
4, 331, 954

87,080,986
1,480, 719
63,261,828
143, 779,009
1,037, 369
18,490, 577
999,109
81,487, 842
61,247,486
581, 288
5, 074,036
40, 288, 485
144, 965,181
23, 524, 026
92, 776, 707
475, 697
1,442, 730

5,443,482
60,2701
4,652,419!
12, 528, 9561
54,147
736, 783
16, 921
5,125, 641
6,245,098

Num-j
ber ! Gross inof re-1
come
turn,s i

$422, 948
$3, 383, 369
39,097
4,224
12, 393
1,058
518, 062
4,026,7311
3, 646,1821
423, 998
225, 048|
26, 720
364, 058[
43, 369
1, 394,0271
187, 504
6, 815,
246
5,074,841!
660, 504
1, 687, 976
211,053
25,465!
2,899
82,103
742, 9041
17, 900, 863! 2, 247, 375|
879, 736
7,005, 5192,172,321!
295, 833
270, 305
33, 586
430, 510
3,492,1541
16,973,098i 2, 261, 062
748, 0721
77, 258
992,140!
120,486|
3,864,301;
477,""'
7,498,9611
949,
4,002, 839!
3, 685, 557!
479,122
8, 769, 724! 1,156, 798
13,412
110,584!
7, 609
76, 659!

14,
23,
4,
175,
70,

Corporations reporting no net
income

306,143
2, 728, 459!
11, 336, 681
2, 108,460
6, 324,150
45, 789
54, 543

57, 782'
197, 883
22, 545!
1, 261, 959
542, 435
(2)
655,454
5,357
593,108!
1, 621, 638
6,232
86,427
1,408
648, 762
818,992J
1, 348
36, 560!
349, 516!
1,415, 237!
257, 876^
801, 696
5, 844!
7,063i

Deficit

$11,543,939 $1,469,377
41
5|
53
129!
19!
12
8
1
104
96
173
118
23
4
48
101
56
38
112
140
53
59
84
7
7
3
29
55
5
295
127
3
130
6
133
168
8
47
2
71
68
4
27
68
286
54
130
3

2, 330, 766, 403 172,971,932 21,906,671! 3,271
2, 380, 463,125 200,316,098 24,667,289! 2,976
2, 207, 209, 625 17:
396 21,090,098! 2,913
2, 692, 281, 355 299, 049, 957 33, 457, 215 2, 132
2, 022, 918, 434 207, 995, 927 22, 699, 427 2,366
2,984! 1,071,669,578 70,511,051 11,247,073 3, 749
5, 300! 2, 957, 637, 528 321,269,579 78, 959, 959 1,965

,
542, 801 \
8,217
2,005,110
109, 653
14, 844,903
83,174,153 2,340, 212
2, 285, 437 8, 644,075
274, 489
754, 739
75, 240
3,154, 991
2
86,459
()
(2
18, 899, 672! 2, 599,) 270
14, 231,477|

2,035,224

18, 821, 387
44, 918,489
16,468, 590
2, 572, 042
2,028, 766
11, 766, 607
20,012,429
5, 027, 180
7, 580, 864
19,165, 408
36, 290, 300
19, 532, 508
12,711,552
22,454,193
302, 995
624, 707
1, 266, 626
3, 952, 826
7, 796, 357
780,197
51,798,064
14, 258, 818
124, 692
24, 800, 799
1, 543, 084
32, 384,807
31,871,286
1, 378, 281
4,440,108
(2)
22,066, 775
8, 624, 570
143, 672
2,065,407
21,042, 679
75,469,004
7, 248, 748
31,149, 463
4,834
2,118, 218

1, 071, 562
3, 747,444
1,437, 609
169, 381
38, 932
835, 714
2, 870, 217
483, 757
552,421
1, 816,4884, 796, 611
1,178, 828
980, 84a
1,825, 764
56, 672
29, 584
186, 585
292, 043
482, 238
88, 946
4, 646, 611
1, 704,055
8,197
2,007,818
44,433
2, 747,493
3,009, 946
109, 829
665,054
(2)
1, 218, 306
887, 543
4,131
274,412
1,003,462
5, 775, 592
785, 866
3,459,427
4,741
254,996

738,044, 554 69,195, 767
587,054, 014 53,115, 643
627, 593,275 57, 753,873
282, 521, 652 32, 586,660
379,399, 499 48,281, 974
775, 312, 435L20,219, 887
354, 398, 551 27,169, 095

1
Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
corporations are summarized on pp. 47-49. Fiscal year returns are included.
2
States grouped to conceal identity of taxpayer.




343

STATISTICS OF INCOME

TABLE 16.—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
Corporations reporting net income
Total
number of Numreber
Gross inturns of reTax
Net income
come
turns

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 'l
Total
1925 1
1924 1
1923 i.
1922 1
1921 i
19201

_

1

Number
of returns
1

2

2

1

1

55
9
64

36
4
39
5
3
2
11
1

$91,165,897
1,913,113
15,917, 846
5, 836, 538
2, 004, 665

178
41
12
1
6
11
17
32
198
73
34
2
56

126
28
9
1
4
6
11
23
133
55
21

84,383,1411
20, 701,392
1, 552, 898

39

1

1

21
96

14
61

4,950, 856
24, 861,970

560
10

363
7

352, 216, 066
1, 220, 595

120
2
15
166
15
3
1
11
12
2
15
24
24
10
93

94
2
8
111
10
3

2,024
1,940
1,886
1,815
1,769
1,676
1,693

()

()

Deficit

(2)

(2)

()

$8, 979, 341 $1,201, 227
93, 833
11, 844
190, 623
1,481, 524
106,943
797, 671
26, 803
199, 396
(2)

4, 518,491

Gross income

2

274, 830
2, 285, 725

4
5
13
3

Corporations reporting no net
income

31, 285
d)

248, 817
(2)

19
5
25
2
1
3
2

1

8,300,222
7, 219, 645
56,927, 858
6,907,019
208, 272, 741
94, 604, 530
15, 660,462

7.106.444
2, 513, 223
82, 238
(2)
930, 252
790, 694
6, 818,048
317, 826
19,433, .546
6, 288,302
1, 064, 223

867.934:

124, 831
85,463
849, 307
34,376
2, 593, 056
807,268
140, 692

18, 380,054

1,321, 715

161,033

335,935
7,967

52

13
3

(2)

$1, 572, 547
1,063,629
2, 018,128

$174,375
66, 247
1, 824,453

" 95, 025

2,473

(

?

11,401,996
4, 886,412
68,146

663,071
155,154
9 347
!

2
5
6
9
65
18
13
1
17

(2)
2, 248,390
2,472, 321
1,066, 082
23, 502,160
12, 601, 724
24,107, 776

1, 683, 914

47,295

32, 387
284, 546

7
35

675,175
15, 532, 537

46,694
492, 850

26,814, 563
88,127

3,425,547
2,989

197
3

78,331,679
166,448

4, 246,051
1,120

122, 036, 698

7,750, 587

1,016,178

26

5, 594, 877

205,925

6, 332, 785
78, 600,093
2,154,637
2, 212, 383

729,438
5,468, 784
296,484
208,943

95,409
711,818
37, 844
25, 849

7
55
5

311, 657
15,944,939
1,014, 817

33, 590
931,495
28,463

8

5,083, 231
2,734, 250

126, 291
179, 315;

15,943
22. 539

10
17
12
6
71

16,071,036
16,895,742
8,754, 778
2,302,932
135,353,041

772, 703
1,086, 819
1,301, 227
91,006
14, 278, 537

95,400
142, 530
171,060
11,491
1, 900, 899

4,378,298

239,1391

41.125

1.365
1,288
1,204
1,240
1,086
730
1,349

1,430,425,903
1,260, 562, 749
1,163,208, 615
1,246, 988,682
913, 934, 635
565,401,379
1, 733, 604, 737

120,459,611
111, 186,170
92, 674,293
109, 909,197
84, 024, 626
44,881, 837
241,616, 315

15, 610,141
14, 003,824
10, 674, 546
12,232,699
9,481,228
7, 584,062
72, 302,006

2

()

2

()

269,301
173,337
46,225
2, 008, 978
564,353
817, 782

2

()

1
3
5
1
5
7
12
4
22

92, 730
1,381, 992

(2)
12, 602
67,186

2, 724, 536
2, 801, 825
766, 289
6,309
5, 597, 422

366,964
162,144
111,713
35,318
652,933

2,102,928

151, 606

659
652
682
575
683
946
344

221, 834,410
230, 546,627
200,908,008
196, 991,870
248,261,009
438,100,079
65,775,624

14, 362. 048
12,136, 917
18,361,487
14, 931,923
22,408, 513
49,178, 592
4, 034, 761

1
Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
;orporations are summarized on pp. 47-49. Fiscal year returns are included.
2
States grouped to conceal identity of taxpayer.




344

STATISTICS OF INCOME

TABLE 16.—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

Corporations reporting; net income
Total
number of Numreber
Gross inturns of rei Net income i Tax
come
turns

58
Alabama.
3
Alaska
13!
24
Arizona
_
38
27(
Arkansas...
427
283 i
California
98
67!
C olorado...
148
107
Connecticut
16
Delaware
IO!
72
District of Columbia42|
128
Florida
57j
87
Georgia
_._
56
17
Hawaii
12!
25
Idaho
20
1,139
Illipois
739
255
Indiana
179
165
Iowa
!
115
62
Kansas
j
46
125
Kentucky
;
78
95
Louisiana
j
66
70
55
Maine
..
I
157
106
Maryland
!
502
304
Massachusetts
!
256
Michigan
i
337
177
M innesota
;
283
24
Mississippi
29
266
Missouri
i
404
38
53
Montana
j
61
81
Nebraska
!
9
14
Nevada.
17
26
New Hampshire
208
285
New Jersey
9
22
New Mexico_.
New Y o r k . .
_. 2,441 1,506
64
104
North Carolina
37
54
North D a k o t a .
475
687
Ohio.
73
101
Oklahoma
90
129
Oregon
418
632
Pennsylvania
24
38
Rhode Island
25
53|
South Carolina
30
401
South Dakota
_
59
90
Tennessee
,__
146
206
Texas.-29
47
Utah
I
18
25
Vermont
|
74
105
Virginia
J
119
170
Washington
!
46
72
West Virginia
|
190
286
Wisconsin
|
17
20
Wyoming
j
Total
1925
1924
1923
1922
1921
1920

! 10,545 6,931
9,920| 6,523
9,618| 6,278
9,223 6,183
8,710 5,771
8,432 5,386
8,088! 6,393

$8,464,859
168, 505!
1, 388, 510
3, 663, 563
73, 543, 704'
9,123,481
25,218, 320!
3,153, 088!
13,429,924!
7, 579, 693
11,726,324'
3, 053, 545!
1, 669,139!
269, 208, 936;
38,417, 272!
24, 504, 396
5, 672,478
11,461,742!
9, 758,152i
7,582,641!
19, 362,137 ;
100, 383, 953!
77, 595, 891 ;
46, 124,072*
1,536,554:
61, 634, 785;
3, 382, 754;
22, 651, 848;
519, 016
3, 266,192J
44, 723, 963;
227,083!
739,476,114;
7,461, 568
2, 789, 730!
152, 899, 261 •
9, 554, 647:
11,191,951
232, 788, 744
9,415,433
2,119,594
2,416,778
13,425,405
26,467,162
4,095,957
1, 348,052
14, 398, 526
17,924,272
4,034,435
33, 390, 949
859, 200
2,196, 254, 298
1, 988, 484, 745
1, 878, 830, 893
1, 724, 659, 092
1, 589,150,238
1, 414, 017,240
1, 588,305, 025

$933, 857 i
18, 523
139, 676!
403, 842;
7, 662,929'
1, 714,123|
3,416, 696;
341,1701
2,155, 267!
323, 366!
638, 877
164, 566:
102, 875
25, 774,168
4, 292, 336
1,631,824
426,03l|
620, 800!
1, 125, 353|
374,468;
2, 496, 600
8,474, 857!
12, 498, 305!
4,551,804
83,697;
5,094,671
274, 074:
1,869,471'
48,260!
306, 848
4, 385, 649
18, 730
50, 266,084
564, 823
167,949
18, 504, 759!
591,050
839, 664
26,288,927
1,837,697
134,897J
165, 763!
1,174. 631 i
2,424,475:
313, 522!
127,2141
1, 648, 7991
l,829,78l|
359, 729
3, 268,493
34, 999

Corporations reporting no net
income
Number
of returns

$118,932
1,691
16, 361
50, 886
965,454
219,412|
443, 7741
42, 388
275, 002i
33,139|
69,436!
20, 548 i
8,919
3,289, 585
543, 723
191, 638!
49, 249
70,503
139,432
35, 839
316, 738!
1,073,484!
1,616,1471
575, 0451
6, 652!
709, 094
28, 923
240, 810
4,345!
38, 3811
551, 6671
682!
6, 392, 753|
66,0121
15,287!
2, 387,078:
61, 656i
96, 769 j
3,459,8641
233,215j
15,217;
18, 540!
147,979)

11
11
144
31
41s
6
30
71
31
5
5
400
76
50
16
47
29
15
51
198
81
106

Gross income

Deficit

811, 754
706,017
13, 621, 914
1, 516, 871
1, 850,240
159, 733
2,983,129
10, 697, 253
3,194,777
76, 395
36,34]
47, 270, 813
3, 070,117
3, 679, 597
869, 995
4, 966, 882
2, 638, 832
526, 550
3, 025, 791
17,770,969
3, 809, 755
4, 383, 943
176, 389
9, 838, 607
827, 654
4, 243, 181
89,269
419, 608
6,817,079
360, 829
129,526,788
1, 831, 365
113, 873
23,874,926
2,175,998
1,115,210
17,075, 267
1,132,918
1, 218,937
601, 327
3, 330,134
5,050, 353
455,721
249,467
1,080, 863
1, 756, 617
2, 664, 593
6,151,401
80, 265

3, 418,018
205, 580
391, 302
26, 032
385, 712
73, 882
48, 208
228, 495
1,491,079
317, 305
365,083
7,727
682,178
66, 890
231, 794
9,063
61, 536
832,923
36, 912
9, 730, 559
333,059
15, 270
2, 095, 670
84,342
81, 797
1,969, 531
238, 242
41, 229

203, 506, 969| 25,857, 691 3, 614!351,189, 797
190,908,952! 23,375,358 3,397 293,785,869
175,972,0601 20,802,013 3,340 287,667,032
165,947,105i 19,428,950 3,040| 260, 565,858
184,715,665 21,744,873 2,939, 257, 773,384
124,156, 590 27,183, 366 3,046} 307,991, 840
163,159,986! 42,249, (5441 1, 695! 172, 759,382

31,006,312
29, 504, 531
28, 454,818
23, 627,284
23, 020, 486
26,679, 98o
13, 709, 458

37, 873
13, 624
210, 312
223, 642;
40, 325!
404,511!
2, 066!

138
15
20
5
9,
77;
13
935
40
17
212
28
39
214:
14
28!
10
31
601
18;

26!
96!
3;

18, 227
66,048
3, 780,047
100, 675
213,356
509, 831
962, 886
225,163
16, 688

351,475
277,879
33,486
13, 639
82, 314
108,858
89,122
536,977
332

1
Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
corporations are summarized on pp. 47-49. Fiscal year returns are included.




345

STATISTICS OF INCOME

TABLE 16.—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 ALLIED SUBSTANCES

States and Territories

Alabama.
Alaska
Arizona...
Arkansas.
California.
Colorado..
C onnecticut
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
W ashingtqn
West Virginia
Wisconsin
Wyoming
States grouped 2

Corporations reporting net income
Total
number of Number
Gross inNet income
i of returns
95
35
366!
76
79
37
83
141
2
4
582
161
90
60
77•'

107
44
129
341 i
191
105
45 i
291:
23
37716
331!
7l
1, 5191

i

471!
120!
43 j

572!
48!
62 j
8|

841
266
18J
921
105!
50!
118!

Total1925
1924
1923
1922
1921
1920

1..
1..
1..
K.
L.
i._

6,962
6,601
6,317
6,1171
5, 924!
5,826 !

\ Corporation^reporting no net
|Num-j
| ber | Gross in! of re-1
come
I turns |

;
'
:
i

.22,177, 767

$1, 475, 541

$184,916!

4l|

$4,563,487!

4,134,999
18, 648,171
451, 413, 283
147, 942, 603
21, 869,143,
230, 214,904!
460, 909|
14, 883, 524j
19, 240, 796!

782,301
2,005,122
42, 384,400
7, 784, 419
2, 249, 761
33, 560, 871
80, 508
1, 935, 690
1.030.219

105, 510!
241,094!
5, 676,455;
1,044,517'
269, 647'
4, 490, 342:
9, 293;
253,672
118.3311

9;
193
39!
33
16.
10
41
66

1, 645, 550'
78,689, 640)
23,562,821!
1, 815, 266j
3, 649, 622^
147, 516!
2,044,621
10, 422, 391!

26
173
37
46
21
12
42|
75!
2'
(2)
i
2
78, 011, 969
325
700,108, 318i
4, 728, 727|
94
38,051, 858!
1,618,210!
56
19,459, 874!
4, 663,3981
40
65,859,203!
47
114,961,494)
10,511,566!
52
72, 447, 475
6. 796,831 j
15
2,441,3251
217, 719|
75|
44, 542,099 j
4, 528,672j
189
244,184,476
17,976,215!
128, 982, 589
19.860,538!
126
4,717,951!
62
58, 505,078|
30
923,836!
20,318,991
174|
128,011,294
11,995,288|
13;
10,187, 777
1, 268, 022|
23|
5,022,4131
508.101!
2!
s
8
496, 378
97, 876j
12,806,0861
193
166, 990,376
132,811 i
4
908, 014
834 2,158, 660, 2401 315, 712, 3241
47
842,953!
18, 747, 537 j
1
52, 466,191
538, 611, 337|
297
16, 241, 746
261,849,949!
69
127, 565
1, 820, 938
15
50,407,686
749, 743,127;
333
1,135, 778
18,519,872!
25
516,087!
12, 211, 520j
28
138, 217|
1,037, 682
7
2, 371, 315j
48, 736,026!
53
54, 888, 657
647,075,259!
143
1,153,160
9,787,075!
123, 289
632, 657!
1, 813, 2841
21,883,9271
529, 769
6, 711, 908!
8,138, 235
38,370,406!
3,106, 648
33.483, 7891
4,484
31,015
785,120
1,907', 2471

i

4,076i
3,951
3,640
3,472
3,512
2, 502
3,047

7,322,286,6421
6,475,023,641}
5,157,013,861!
4,803,667,81l|
4, 984,114, 0181
2,117,210,866
4, 538,095, 276

()

10,299, 114:
617,243:
209,927;
584,144i
1,411,662!
846, 579;
27, 354!
601,527!
2, 296, 749'
2, 652, 503:
625, 045!
109, 548!
1,560,361!
161,7781
34,6801
(2)
i
12,513!
1, 670,1461
17, 233
41,341,152
103, 8241
2

() I

b, 920, 242)
2, 093, 352
13,242
6, 630, 855;
150,080!
64,0521
17,662
290,170
7, 300,181
154,107
15, 802
117,092
51, 083
1, 094, 224
369, 340
237|
105,083.

785,155, 1561102,963,663
623, 277, 471 78,393,092
466,184, 064 56,649,624
419, 583, 646 49,426,373
I,
461, 221,
,420 54,056,120
158,217,
',289 29, 597, 862
.
.
441,369,660 98,163,376

(

2
257;
67,
34
20
30
55!
29;
54
1521
65j
43|

ll-j
14!
5!
8i
138|
3|
6851
491
3|
174
51
28
239
23
34]
ll
123|
4!
60|
66j
23;
47
4

3,210
3,011
2,961
2,845
2,605
3,422
2,779

29,170, 259,
6, 691,833 ;
983,041!
1,805,581;
3,346,195!
19, 499,106!
442,060!
15, 015, 655!
38,223,114!

D p fn o il tt
e ic

^

$387,950
120,209
7. 201, 260
1, 002, 964
159, 700
1, 337, 065
53,250
390,983
618, 308

()

3, 575, 623
1, 808, 255
141, 263
1,158, 745
715,942
1,270,019
255, 278
2,149, 625
3, 767,130
4, 634, 733!
567,805
4,648,187;
479,716
4,891, 414!
273,170
19,495,302J
3, 692,1291 1,690,037
123, 507
548, 674!
55, 282
196, 779!
16, 381
817, 726J
144,245
22,711,848! 2,161,201
530, 295|
87,817
213, 886, 194! 16,127,648
6, 278, 834|
785,066
2
()
I
(2)
28, 862, 885
44, 642, 582 1, 678,460
3,374, 283 5, 535,056
139, 724
51, 728,328
2,170,912 3, 523,387
152,592
5,953, 688
427, 785
(2)
4, 909, 615
635,106
60,083, 500
301, 573 4, 031,608
12,621
136, 653
12,169
37,334, 874
2,889, 782
1, 519, 415
494,545
2,422,125
944,355
600,826
129,329
21,854
20, 760
39 '
26,271
768,152,970 69, 278,994
590, 300, 778 82,352,169
733,143, 717 76,309,159
1,304,388,021 94,157,796
727,162, 73: 66,158,378
1,761,669,436 132J , 881,065
'!
1,027,030,330 96, 439, 756

1
Changes in the revenue acts affecting the comparability of statistical data from income tax: returns of
corporations are summarized on pp. 47-49. Fiscal year returns are included.
2
States grouped to conceal identity of taxpayer.




346

STATISTICS OF INCOME

TABLE 16.—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
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..
States grouped 2
Total.
1925 K.
1924 i_.
1923 K.
1922 i_.
1921 i..
1920 L.

Corporations reporting no net
income

Corporations reporting net income
Total
number of Numreber
Gross inturns of reNet income j Tax
come
turns
44
13
20
197
51
62
9
17
87
66
2
10
302
173
101
34
66
27
14
80
161
148
104
13
144
18
37
1
6
249
5
583
58
11
429
26
47
529
10
21
17
60
82
23
72
70
75
108
118
6

30
11
108
26
38
4
10
33
50
1
3
196
113
4,
23
47
12
7
43
88
91
59
10

23
1
5
163
2
384
37
6
269
14
23
316
7
8
11
36
44
14
34
42
40
52
78
1

$5,963,051

$617,562

Number
of returns

42,266
6,403,130

250,877,290 30,370,983
809, 773!
7.780,128
16,1311
321,052
164, 591, 608 25, 419, 564
126, 743
2.156, 676
414,479
3,567,237
355,755,308 42, 260,025
79,124
798, 526
204,076
1,331,066
20,256
354,338
3,388, 541
21,127,187
3, 779,987
21,328, 678
315,042
2,453, 609
217,462
4,092,827
326,692
6, 572,220
1,116,053
7,537,988
44,362,175
6,138,933
12,345,777
923,943

(2)

Deficit

14

$75,175

23,969
181,776
2,311
2, 591,288
288, 749
36, 6311
65,384, 253 11,493,001 1, 535,314
13,511,994
2,896,712!
386,9301
84,019i
751,859
8,696,803
56,927
427,175|
3,484, 500
430,007
57.004
3.061,127
27, 077
248, 644
3,450,799
12, 368,920
1, 497, 688 191,100
(2)
[
17, 422
147,074
1, 785!
139,299,066
20, 904, 369 2, 773, 8111
7, 879, 030 1,009,204!
53, 796,126
1, 565,141
199,978J
12,884,609
116,837
4, 691, 274
901, 766
203,224
12, 714, 706
1, 561,876
4, 536;
1,354, 041
65, 713
19,671j
155,410
3, 568, 803
154,904!
1,366,159
12, 567,021
802, 574|
49,266,262
6,059,801
658, 626!
34,512,084
5,012,656|
15, 654, 673 2,045, 7961 261, 386
931
21,134
445,465
6, 308, 677 838,119
52,667,658
6,944
489,143
64,213
14, 585
2, 644,106
143, 684
1.155, 223
75, 826,385

Gross income

!

4,431
822, 720
2
()
4,002,009
99, 703
1,089
3, 326,187
15.005
50,997
5, 571,892
9,943
26,218
766

$173,149

$24,920

7
9
89
25
24
5
7
54
16

165,146
256, 528
5,826, 592
586,319
1, 727, 387
158, 643
420, 677
2, 716, 379
857,376

7
106
60
56
11
19
15
7
37
73
57
45
3
56
8
14

127, 733
12,539, r""
3,978,421
1, 668,426
736,474
683,883
791, 495
192,197
2,945,446
3, 544, 202
5, 268, 204
1, 403, 977

13,359
24,065
972, 861
122, 640
121, 648
13,841
46, 976
453,141
59,422
(2)
16.370
1,065,001
384,958
414,418
231,270
83,333
124, 813
19, 546
466, 957
370, 562
741, 941
214, 790
(2)
1,090, 648
21,384
72,129

1
86
3
199
21
5
160
12
24
213
3
13
6
24

451,965
502,998
39,727
21,307
32,648
126,024
801,146
110, 790
(2) !
318, 877
44, 868
4,958
4,606 2,762 1, 500,050,797 195,166,284 25, 542,126 1,844
4,454 2,753 1,345,032, 439 181, 547,186 22,852, 708 1,701
4,356 2,735 1,216, 633,248 162,403,306 19,151, 889 1,621
4,201 2,880 1,253,405, 678 187, 843, 942 22,113,441 1,321
3 , " " 2,459 1, 024,109, 961 125, 692, 094'14, 937,925 1,431
733, 427,446
3, 681 1,
69, 756, 499|12,031, 628 1,683
3,662 2,661 1, 239, 629, 895 151,173,127 37,359, 624 1,001

7, 950,236
214,497
393, 615

()
()
997,289
9,048,840
15,103
14, 482
13, 717, 554 2,063,453
134, 749
3, 617,588
74,251
158,892
22,090,138 2,923,288
179,980
507,273
204,453
1,344,573
35,891,944 4,119,015
24,873
103,490
33,051
506,075
16, 723
55,406
199, 577
1,309,814
335, 674
2,238,474
33, 313
312, 554
168,327
2,744, 396
322, 523
2,245, 721 1,674,175
2, 688, 524 1,193, 562
8, 561,397
184,121
2,019,430
20, 768
161, 605
22, 779
212,194
164,876,462 22,112.040
156,780,115 17,846,227
166,464,366 17, 943, 545
110,289,948 14,374,375
148,096,969 16, 586, 111
220, 329,251 26, 259, 793
76, 509, 884 8,287,187

1
Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
corporations are summarized on pp. 47-49. Fiscal year returns are included.
2
States grouped to conceal identity of taxpayer.




347

STATISTICS OF INCOME

TABLE 16.—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

Total j
num- 1

Corporations reporting net income

Gross in-

Alabama
_|
Alaska
\
Arizona
|
Arkansas
!
California
!
Colorado
!
Connecticut
j
Delaware
!
District of Columbia.
Florida
!
Georgia
i
Hawaii
!
Idaho
i
Illinois
|
Indiana
I
Iowa
!
Kansas
i
Kentucky
j
Louisiana
j
Maine
!
Maryland
I
Massachusetts
|
Michigan
j
Minnesota
j
Mississippi
j
Missouri
!
Montana
|
Nebraska
|
Nevada
!
New Hampshire
|
New Jersey
I
New Mexico
J
New York
!
North Carolina
North Dakota
Ohio
|
Oklahoma
I
Oregon
j
Pennsylvania
!
Rhode Island
j
South Carolina
|
South Dakota
|
Tennessee
j
Texas
I
Utah
Vermont
j
Virginia
j
Washington
|
West Virginia—.
Wisconsin
Wyoming
States grouped 2._

Total
1925
1924
1923
1922
1921
1920

1
1
i
1
i
1

Net income

Tax

$81,866,493!

Number I Gross inof re-!
come
turns

Deficit

$9,664,969 $1,294,967

628,180!
8
9
3, 358, 679i
448 210,731,674|
50
12, 971, 845;
369 476, 895,445;
21
42,105, 726!
19
1, 398,444;
41!
5, 808, 880!
55 j 19, 239, 286j
5j
7, 050. 640!

Corporations reporting no net
income

56, 004!
5,564
164, 593
19, 903 i
21, 982, 914 2, 849, 301
1,010,816
125, 253
42, 387, 429 5, 550, 789
1, 586, 959!
210,155
72, 992
6,070
302, 444!
31,615!
2,003,274
261, 780!
373, 8301
48, 969|
110,924
14,601
192,117,108; 25, 254,1991
33,719,414 4, 363, 580
12, 708, 402! 1, 659, 341
1,935,087
250, 599
3, 323, 293:
419, 094
803,445
86, 941
198, 309
18, 830
10,424,059 1, 351, 526
48,338,571! 6,188,962
436, 405, 568' 58, 294,157
7, 232,032
846,421
182,424
22,454
19,591,119 2, 517, 760
23, 575:
916!
718, 214;
83, 408

$4,955, 596
$498,955
37
II
()
()
4
6, 029
28, 842
9;
44,
4,405,
366 42, 820, 280 5, 483,393
667
710|
69;
379, 889
2,179, 421
249; 33,406,182 7, 088, 223
18!
249, 093
1,879,065
17
83,809
964, 459
18!
269, 717
2, 320, 353
39!
4, 775, 735 462, 784
!
4
9
14, 000
149,299
1, 383,462j
10
14
41, 550
169,440
794i 138, 515, 681 25, 283,941
2, 285! 1,491 1, 789, 323, 810;
412 414, 752, 929!
250; 45, 049, 325 4,927, 301
662
85, 981, 589i
135
127' 12, 295, 483 1, 316, 863
262
24, 532, 5501
42
96!
3, 384, 4661 178, 667
45,912, 793;
76^ 11, 305, 693| 1,156, 32i
153!
12,870,470!
30
87|
2, 548, 267; 243, 992
3,114, 252!
82i
51;
3, 461, 300; 758, 514
m! 118, 535, 464!
200!
89! 13,191, 962! 1, 228, 265
435,132, 583
1,154|
634
520! 112, 022, 446! 9, 030, 346
4,133, 086, 655
1,145)
737
408! 145,139, 605J 26, 851, 530
72,360,017!
336;
189
147!
8, 586, 444! 1, 230, 519
1, 777, 908:
HI
6i
25, 295
198,421'
216, 005, 290!
612[
367!
245: 40, 879, 353! 3, 627,414
514, 393!
23!
10!
13:
58, 528
241, 01S;
11,948,8131
46
44
250, 393
2 593 251
(2)
!
1
3
51,440
' 143^ 092
1,143, 940!
7, 735, 687!
146, 969
58!
33
25;
1, 852, 296 326, 288
61, 221, 600 8, 043,980
512,103,492|
600!
1, 024!
424 106, 678,175, 9, 653, 910
2!
5i
(2)
(2)
(2)
!35, 751, 682
3,454 2, 050! 3, 386, 760,952| 416, 828,945 55, 328, 734 1,404
!
638, 865
55 i
9, 503, 541 j
310, 233
38! 409, 429, 341
93
69,170!
77, 567
6!
756, 142;
6,048
5!
11
2, 684, 70S;
9, 262
736
2, 057! 1,321! l,804,753,903i 158,663,944 20, 045, 401
57,153; 20, 358, 780
2,173, 286!
26,150, 526)
741
108j
279, 219
236, 451, 253! 578,655
599, 248
9, 860, 238)
73
589,463
149
63, 251
11,165, 292
1, 897 1,135 1, 646, 346, 059j 201,845,494J 26, 621, 219
762:
3,566,251: 24, 703, 508
10, 253, 870 1, 320,971
124, 302, 226;
162
310
148; 292, 740,144 2, 248,432
32, 001 j
13
30,951
697, 051 i
3l|
1, 456
18 i 19, 369,483'
33,147)
11
9,442
728, 348!
1, 510
10
1, 082, 990!
3, 772, 618
85
501, 842
36, 654, 529
133
384,103
48!i
56, 720
7, 302, 380
125
49, 893,950
198!
961,179
73
4, 630, 763! 604, 776
23
105, 611
3, 340, 213
271,016
47!
33, 096
24'
6, 986, 992
29
9, 953, 085
1, 369, 532]
50!
172, 730
21
1, 282, 418 249, 786
63
429,197
1, 980, 828 i
18, 207,163
1251
250, 400
62
2, 312, 238
160
599,153
1, 456, 962
26, 438, 028!
305
165, 529
145
3,097,721
531
232, 468
12, 474, 626 1, 667, 896
176, 330, 976
88
35!
5,177, 443
464
73, 847, 334 9, 732, 065
581, 735,007
751
287!
2,931, 440 4,423, 218
()
2 42, 803, 008
136,
19, 440
253.127!
19, 074
1,875
(2) 305
20, 054 11, 989116, 661, 792, 513! 1, 803, 444, 045237, 077,170 8, 065 1, 792, 082, 323 192, 574, 301
21, 529 12, 760J17, 335, 348, 2311, 756, 753,137J221,972, 624 8, 769 1, 774, 903, 980 201, 444, 799
20,170 11, 227| 13, 947, 990, 822! 1, 340. 597, 253)162,978, 8, 943 1,991, 001, 583 244, 779, 005
504
16, 240110,168,15, 238, 954, 970; 1, 427, 495, 889 160, 770, 6, 072 1, 361, 816, 485 178, 080, 576
716
15, 874! 8, 397| 7, 728, 928, 6511 906, 956,106 760,109 7, 477 2, 247, 107, 674 272, 040, 309
18,
15.5361 5,468; 6, 044, 372, 496j 437,366.86090, 307, 720 10, 068 3, 760, 766, 301 666, 001, 897
59

1
12
18
814
119
618
39
36
59
94

i

i

i

15,131|10,135113, 479, 348, 37911, 411, 647, 483 293, 857, 794 4, 996 1, 624, 781, 989 136, 757, 073

1
Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
corporations are summarized on pp. 47-49. Fiscal year returns are included.
2 States grouped to conceal identity of taxpayer.

91073—28-




-23

348

STATISTICS OF INCOME

TABLE 16.—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
WTest Virginia
Wisconsin
Wyoming
States grouped 2
Total
1925
1924
1923
1922
1921
1920

Corporations reporting net income
Total
number of Numreber
turns of re- Gross in- Net income
Tax
come
turns
21
1
4
24
333
66
245
19
24
36
49
5
li
1,028!
282!
1291
221
691
37;
70
1151
534!
346'
178!

$2,170,941
1
14
154
27
125
9
7
13
37

()
1, 673,806
36,101, 846
3,149,673
69,399, 332
4, 527, 689
708,920
1, 873,595
8,124,129

33
40
3
13
25
52
12
148
2

266,822
14, 591
890, 784
20,474
3,321
31,420
60,496
3,066,396
510,034
245,384
23,517
68, 546
19.910
49,688
220, 312
2, 778, 784
941, 97,"

16,134
1, 856,040

52,182,624
3L7,308
1, 069
21.112,422
92, 747
76,939
12, 354, 773
069, 025
31,468
8, 838, 206
8, 605, 390
154,48)
5,631,595
4, 951, 983
7,103,436
3, 773,456
49, 569, 977

2, 270,681
167, 898
7,092,163
281,036
37,450
226. 319
497, 054

129,649
19, 708, 542

6,710,113
38,812

1,351,465
541,187
11,221
481. 871
204, 285
324,968
202,589
5, 831, 608

174,356
66,914
943
62. 388
21, 896
33, 770
24.898
759, 54
(2)
310

()

5,863
561, 036
368
19,871

2, 739, 776
9,123
6,063
1,591,871"
71,119
2,802

(2)

2S3,148
8,7551
6,246!
6, 772J
11,1871
10,825
10, 292i
9,834

()
8,892

4,681 2,006,034,830
3.676 2,006,741,719
3, 926i 2,176, 943, 775
6,664! 4,455,159,452
5, 9811 3,546,528,930
4, 266! 2,136, 393, 002
5,935| 3,610,555,042

Number
of returns

$17,488

()
82,916

23, 865, 598
3, 994,218
1,943,203
182, 692
585, 739
177,
406, 733
2, 252, 095
21,182,766
7, 293, 826
2,672,860
58, 984
4, 390,740
12,074
173, 053

1
616
141
73
8!
44J
18!
29
63
297
197
98!
5!
ni 153!
308;
8!
15!
171
30!
2!
8!
220
4071
5!
1
2,104) 1,124
42|
22!
91
4!
622|
369!
42!
15
82!
27t
591 ( 336|
51
3.
69
771
13!
29!
521
138!
24|
2961

$142, 365

Corporations reporting no net
income

10. 940
195,036, 969
173, 792, 394
197, 975, 248
473, 420, 323
370, 465, 237
164,196, 8 r
435, 022, 063

24,
21,
23,
55,
42,
28,
91,

348, 732
494,169
580,176
265, 523
229, 447
295, 848
201, 101

1
3
10
179
39
120
10
17
23
12
5
412
141
56
14
25
19
41
52
237
149
155
7
13
6
13
187
4
980
20
5
253
27
55
255
47
11
3
36
3'
10
16
27
86
12
148
1

Gross income

$364,054
(2)

()
877,356
15, 404, 789
710, 857
19,424,486
1,488,872
577,336
1,321,134
1,923, 221
32,313

Deficit

$71,368
(2)
(*)
278,136
1,463, 766
192, 631
1,426,642
232, 869
258,925
120,000
115,018
3,276

40,352,180 4,393,315
19, 743, 879 1,386, 587
3,404, 043
227,083
17,352
267,129
344, 524
1,227, 064
96,234
387,104
210,317
2,715,095
7, 063,464
722,540
25,982,327 2,698,685
9, 289, 304 1,352. 776
4,151,699
508,956
59, 302
149, 401
909,128
9, 550, 635
11,567
20,151
187, 604
3, 527,155
2,346
9,896
114,798
875, 912
37, 958, 359 2,194, 955
800
12,709
173, 099, 583 16, 045, 927
722,033
2,616,172
15, 502
40, 741
19, 744, 673 3, 335,318
101,305
574, 619
252,819
1,614,247
20,363, 377 2, 346,684
459, 640
5, 948, 033
106, 907
812, 832
5,357
12,606
221.553
4,161, 630
280,178
2,175,227
24,246
181, 753
240, 031
4, 575, 025
167, 788
1,879,157
264,435
2. 098, 838
4,984, 685
68,025
6, 872, 850 1,209, 002
(2)
' 32, 345
16, 024

4,074| 460,600,317 45,484,274
2,570 304,214,827 36,733,205
2, 570
2,846 49l| 0Q1, 731 57' 560', 904
4, 523 678, 307, 774| 89, 543, 060
4, 844J 798,352,398! 86,925,794
6, O26;l, 083, 777, O26'l71, 537, 751
3,899! 758,250,931 61,710,274

1 Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
corporations are summarized on pp. 47-49. Fiscal year returns are included.
2
States grouped to conceal identity of taxpayer.




349

STATISTICS OF INCOME

TABLE 16.—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

Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaw are
Dist. 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 2
Tota
1925
1924
1923
1922
1921
1920

Corporations reporting net income
Total
number of NumreGross inber
turns of reTax
Net income
come
turns
74
2
21
32
594
101
309
44
126
447
105
15
23
1,200
334
148
49
141
165
89
267
806
551
323
25
540
41

45
1
11
14
328
38
189
28
78
243
68
11
15
767
180
65
26
85
95
60
147
486
351
187
15
325
17
44

.3

17
1,053
700
14
61
4,958
139 3,008
81
25
16
1,021
623
214
119
177
99!
865
5141
121
71
53
29
28
20
122
68'
259
161
74
47:
5
4
164
97
226
111
134
71
425
285
21
11

$10, 727, 958
1,460,167
871, 650
77,424, 240
5,193,895
31, 930, 094
8, 837,105
20, 322, 276
55,086, 299
15, 738,188
3, 248, 5 r
3, 280, 611
237,181, 367
31, 728, 792
16, 502,994
3, 307, 349
15, 457, 554
16, 674, 200
4, 706, 722
30, 259, 378
83,534, 950
123,043,818
29, 881, 495
2, 385, 574
44, 838, 569
885, 588
14, 671, 312
989, 533
115,314,937
851, 327
626, 386, 393
13, 524, 942
1, 786, 118
151,542,331
19, 684, 886
11,468,305
272, 464. 896
11,799,192
3, 059, 036
2, 492, 498
17,196,61
33, 215, 650
5, 930,106
244,156
34, 098,193
10, 532, 670
9,151, 699
55, 688,127
476, 896
468, 687

Corporations reporting no net
income
Number
of returns

Gross income

Deficit

$37,092
$452,376
29
$1, 444, 574 $107,280
1
(2)
(2)
12, 910
10
168, 062
141,418
75,389
5,934
18
792,902
59, 900
88,052
24, 201, 215 2, 759, 758
8,364, 719 1,012, 234 266
24,125
63
2,854, 420
241, 307
273,983
181, 563
120
14, 532, 878
1,663,""
720,889
87,188
16
1, 592, 897
734,368
530,60ft
170, 247
48
3, 229, 527
1,429,860
328,631
477,054
204
16, 304, 450 1, 732,191
3, 949,804
193,102
37
3, 735, 764
1, 662,179
240, 618
52, 720
4
410,156
(2)
11, 236
8
166,
98, 973
321,609
39, 750, 205 3, 387,879
18, 558, 994 2, 288, 67S 433
167, 568
11, 221, 036 1, 260, 259
154
1, 581, 544
105, 267
83
5, 717, 547
964, 649
441, 570
72, 552
23
2, 210, 329
585,107
292, 503
173. •
56
4, 361, 866
1,459, 755
509,945
136,875
1. 299,931
70
3, 361, 014
439,180
964,442
221, 531
29
17,
67,516
2,181,167
120
5, 281, 551
250,664
555, 743
31, 388,474 2, 509,515
3,506, 715
320
317, 292
7,459,852
911,299
200
17, 222,062 1, 551,999
3,196, 996
383, 381
136
10, 629, 287
710,822
95, 765
10, 018
10
584,218
104, 721
3, 545, 839
401, 906
215
9, 637, 244 1, 355,674
112,921
10, 886
241
40,808
449, 310
1,134, 965
143,891
194, 520
32
2, 220, 845
13, 531
388, 271
(2)
3,208
24,375
119, 738
51
43, 427
775,405
22, 713,141 2, 444,352
353
7, 250, 065
12, 376
2,625
5,343
8
97, 058
38,433,143 4, 347,188 1,950 140,128, 224 15, 781,296
70, 693
58
372, 897
688, 744
6, 386, 260
9,034
9
5,526
101, 595
85, 842
922, 424
398
8,281,435
36, 955, 362 2, 795, 851
303, 103
95
2, 518, 803
7, 282, 618J 1,065, 317
69, 670
78
644, 228
2, 394, 689
478,359
28, 585, 997 3, 769, 694 351
57,110,010 5,999, 730
34. 427
5C
371, 34S
2, 758, 006
266,464
22, 935
24
224, 533
965, 093
125,462
7,015
8
79,196
45,179
7,834
123, 074
54
1, 024, 614
6, 282, 556
348, 957
306, 881
98
2, 620, 564
11, 083,274
871,81827!
115,636
939, 229!
654,151
101,899*
1;
324
9, 315
(2)
67
2, 044, 093
241,137
3, 274, 344
368,804
115
471, 790|
37, 798
4, 510, 586
914,0861
63|
462,441!
45. 39f
3, 304, 026
397,130
140i
2, 512, 385
269,219
7, 389, 320
550, 785
10=
42,130
1, 480
267,186
37,686,
8,195!
421, 820
' 278| _
44,804

16,770110,075 2, 287, 547, 857! 162, 569, 003! 19,146, 0366, 695
15, 338! 9, 701 1, 914, 494, 2471 156, 490, 708| 17, 580, 9205, 637'
13,176: 8,701 1, 784, 698, 994 j132,704,218! 13,911,675 4, 475
12, 5511 8,151 1, 753, 796, 470 112, 003, 914! 11, 438, 8334,400
11,370 6,997 1, 350, 514,102| 91, 724,158' 9, 652, 3884,373
10,361! 6,041 1,281,614,507' 67, 335, 368; 13, 594, 8864, 320
9,960; 7,010 1.875,949,811 113,552,012; 33,179.762 2, 950

528,547,998 53,621,248;
391,554, 860j 43,345,993'
425, 624, 680] 42, 010, 538
469, 915, 480 42,808,544
415,529,862 52, 528, 638
491,693,680 51, 507, 351
36l', 704', 293| 2 8 9 3 9
28,209,391

]
Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
corporations are summarized on pp. 47-49. Fiscal year returns are included.
* States grouped to conceal identity of taxpayer.




350

STATISTICS OF INCOME

TABLE 16.—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

Corporations reporting net income
Total I
num- j
b e r of
|NumGross in1
Tax
Net income
come

-Ho?? ,

Corporations reporting no no
income
Number
Gross inof re-!
come
turns

Deficit

! turns
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
Wyoming
Total
1925 1
1924 1
1923 1
19221
1921 i
19201

104
172:
$13, 323, 761
11
16;
577, 275
4, 249, 398
80;
50
14,827,1
130j
92
1, 1151 597
379, 048,110|
2831
122
98, 097,306
311!
242, 097,255
202
64!
50, 235, 793
43
101!
295, 934,283
66
2911
64, 688, 397
145
2611
25, 072,449
173
41 i
18,387, 987
31
116!
5, 650, 610
68
1, 489'
941 1, 393, 558, 786
6851 4381
37, 762, 780
890!
45, 580, 559
573
3861 258
348,834, 561
398
252;
206, 668, 740
255!
1511
42,367,'""
397;
56, 232, 695
275!
332=
384, 856, 820|
197;
907
536 j 443, 472, 389'
562j
167, 625, 599
345:
491;
375, 273, 850
320!
5, 985, 207
96|
711
518, 535, 995
779
475'
11, 617, 609
181
89!
21, 064, 473
310
2261
1,023,754
45j
22:
4, 651, 013
114
80|
337, 367, 933
810
504!
668, 720
60
is!
4,366 2, 564 4, 949,303, 697
239!
150,234,450
417
123|
3, 657,962
218
741;
248,123, 063
1,100
53, 376, 946
279!
179;
36, 567,192
5211 289!
1,8201 1,178! 1, 594, 445, 823
28, 978,422
117!
57
4,160, 889
225
123
2,991,496
246
158
79, 296,108
179
162,263, 426
497
15,152,145
73
3, 731, 223
86
393, 322, 952
245
65,513,414
459
83, 704, 721
196
26, 092, 780
534!
2, 396, 066
49

$2, 214, 667;
$284, 790J
68 $14, 885,231
$525,239
204, 725;
43, 414
5
12,098!
2,989
390, 916!
39, 796;
30
895, 635
163, 978
1, 743, 098!
218,113!
38;
6,436, -"" 1,843,045
52, 008, 272; 6,849,083
518:
69, 970,852 6,190, 974
15, 044, 712 2, 010,4341
141
17, 097,194 2, 763, 208
21, 957, 8931 2, 932, 770|
109
3, 444, 678
363,135
2l!
6,161, 779'
824, 762;
4, 686, 582
552,030
41, 440,129! 5, 586, 363!
2,463, 245
35
417,306
6, 344, 027 1, 214,821
944, 238!
146
7, 213, 291 j
4,807, 596!
619,014|
88
8, 793, 764 1, 278, 683
285, 444
3, 926, 728!
526, 032!
10
75, 785
920, 462
762, 070|
93, 724!
144, 222
137, 335, 769| 18, 325, 004 j
289, 822,105 16, 271,409
5, 564,460
674, 565]
32,190,075
247!
3, 047, 280
6,104, 675
317
7,066, 264 1, 096, 515
743,961!
128!
87,329, 527J 11, 759, 224j
14, 003, 919
822,445
146!
24, 651, 5951 3,287, 585;
2, 936, 454
417, 915
104
5, 254, 680
680, 243
17,519, r - - 1,146,961
122!
5, 971, 553J
759, 361
717, 838
3, 751, 288
1351
45, 678, 917! 6,090,024
5,388,419 1,423,194
371!
63,435, 617 8,457, 654
52, 098, 306 3, 395,823
217
33,681,010! 4,600, 604
80, 843, 234 7,168, 202
171
39,898, 748! 5, 270, 658
75, 088, 584 3, 433,166
820, 937j
25
509, 284
34, 782
49, 776, 0301 6, 631, 7331 304J
33, 676, 015 2, 369, 418
4,124, 0981
92;
865, 622
290,139
546,879;
3, 356, 0171
84!
2, 041, 911
132,415
426, 766!
87,184
23!
814,405
94, 080
6,418|
859, 683
34!
643, 725
198,316
101,127;
39, 279, 475 5, 202, 069| 306!
12,437,405
3, 403, 765
233, 698
67, 244
42)
79, 047
6,897
587, 888, 038| 78,033, 810 1, 8021 308,345, 920 30, 721, 596
3, 988, 960
21, 932, 4781 2, 943,173!
178|
517,835
774, 583
292, 982
95
223, 699
28, 356!
33, 027,357 5, 287, 934
45, 425, 405 5, 899, 574! 359!
9, 699, 800 1, 956, 669
9, 063, 070 1, 089, 949i
1001
8, 230, 223
2, 979, 268
2321
830, 632
358,371;
43,959, 533 7, 428,086
189, 750,142l 25,292,791;
642|
3, 382, 743
5, 792, 579!
60:
455, 409
768, 418
5, 024, 660
842, 784!
102
449,961
100, 606
1,163,322
417, 432J
88;
131, 768
44, 979
6, 248, 688 1,180, 819
11, 995, 352! 1, 591, 513
110!
16,192, 053 3, 954,834
20, 992, 921 2, 704, 564
258:
682,911
75!
525, 044
81, 469
1, 863,881
808,139
23
477,196
72, 655
10, 814, 512
88, 841,398 11,954,241
141|
884, 688
5, 098, 254
332!
7, 973,486
973, 764
11, 958, 565 1, 914,826
12, 255, 735 1, 610, 047!
85!
453, 713
1,994,810
261!
495, 294
4, 233, 4681
5, 074, 490 1,156, 013
9,044
177, 938!
40!
545, 326
2, 591, 412

25,10015, 444 13, 518, 652, 542 1, 723, 398, 621228, 662, 641
23, 61314, 862 10, 952, 508, 305J1,468, 692, 774 186, 313, 840[
22, 431*14, 565 9, 099, 039, 8121, 232, 012, 201148, 278,140l
21,113|14, 269, 9, 280, 705, 4561, 257, 409, 896 150, 998, 913:
20, 511! 13, 690 8, 098, 069, 972 979, 263, 568119, 480, 757!
J10
821, 871,454J101, 021, 765!
19,1O5J11,831| 7,187,369,107 8
20,59912,922 7,775,205,644 829,130, 927j 98, 623,106J

9, 6561,245, 630, 785 120,174,173
8, 751! 928, 339, 3711134, 744, 529
7, 866 1, 076, 769, 026,137, 753, 364
6, 844 1, 246, 311. 572 125, 649, 787
6, 8211, 656, 213, 294 196, 480, 421
7 2 1 81
7, 274 1, 813, 387, 056 323, 368, 793
7, 6771, 377, 576, 299 150. 505, 207

i Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
>rporations are summarized on pp.r47-49. Fiscal year returns are included.
corpon




351

STATISTICS OF INCOME

TABLE 16.— 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
Corporations reporting net income

| Total
States and Terri- |
tories

G r o s s in

' i Net income

1 ax

\ Corporations reporting no net
i

!Num-i
• ber | Gross inj of re-1
come
; turns j

Deficit

Alabama
I 1, 264! 861| $251, 312, 342; $8,006, 307 $883, 260j 403! $52,461,455i $2,490,226
13, 347
74, 949
22:
3. 222,163j
135,191
4!
Alaska
,
9,900
20;
236, 510
16, 528,468
54; 640,128
2231
2,110,122
108!
Arizona
j
579,393
331
472, 568
39,953,021 2,024,634
563
167, 336, 768
4, 369,839
268|
Arkansas
j
831
69,813,256 8, 697, 804 1, 642) 432, 265, 069 20,030,225
California
_
4,192j 2, 550! 1, 670,066,442
753, 285
60, 612, 505 2, 556,984
243,470, 238
7,171,959
528|
C ol orado
1, 507 i 979i
84,835, 248! 3, 634,366
11, 250,439 1, 274, 917!
623)
Connecticut
j 1, 754 1,131) 350, 340, 215
370,012
9, 247,002:
3,009,812
169!
56,205,037
79;
404,023
Delaware
|
248:
911,917
7, 380,312
34,983,411j 1, 741,813
326!
164,420,411
192!
District of Columbia j
518!
Florida
j 1,847i 1,064! 404, 987, 765 16, 673,710 2,022, 321 783! 131,452,331!: 9,136, 780
10, 064,855 1, 095,224
77,928, 569 4, 682,292
506;
Georgia
[ 1, 633 1,127! 364, 062, 670
419, 932|
63,408,455
3, 324,175
4, 304,072 [
128!
60!
352,137
Hawaii
!
188;
231, 327!
2,299,548
381!
84,178,013
151
14, 567, 695
547, 570
Idaho
|
532!
Illinois
I 7,865; 4, 897! 3,486,177,195 129, 387, 223 16,185, 6321 2, 968 642, 620,135 23, 610,887
21,263,091 2,456, 542j
1,819!
533, 030,105
918j 120,469,061 6,118, 655
Indiana
! 2, 7371
10, 295,480 l,011,722>
767;
99,375,093 4,177,025
Iowa
| 2, 390! 1, 623! 435,104,476
328, 601, 876J
485;
7, 794, 785
57,907,4271 1, 848,931
Kansas..
j 1, 620! 1,135
239, 337, 558
508i
924!
8, 239, 521
86,094, 556! 2,671,400
Kentucky
! 1,432
468,368, 272
1,124i
12, 304, 878 1, 386, 569] 599 119, 305, 826! 5,251, 545
Louisiana
! 1, 723
3, 600,490
346, 213! 383
42, 531, 885i 1, 615,809
Maine
j 1,0311 648! 130,806,472
425!
7341 418, 793, 593
15,275,970 1,896,831)
71, 499, 297' 3, 582,630
Maryland
1,159
Massachusetts
5, 264 3,062! 1, 619, 556, 713 50,182,181 5,979, 263 2, 202) 403, 722, 333! 17, 961, 604
Michigan.
| 3,415| 2,291! 1, 212, 932,467 52, 354,984 6, 540,814 1,124j 177, 706, 817; 8,298,074
Minnesota
j 2,959 1, 919| 789, 777,421 22, 950,928 2, 677,051 1,040! 261,017,447; 7,847,863
310, 525
128,458, 049
29,451,048! 1,486,810
545!
3,187,431
Mississippi
!
220!
765
Missouri
i 4, 266 2, 600| 1, 274, 342, 530 44,142, 594 5, 392, 531 1, 666! 328,244,004! 12, 771,332
262, 680
3,036, 592
100,464,445
22,178, 883! 1, 216,315
314|
Montana
I
9731 659!
9,016, 303 1,009, 833
488|
65, 746, 994' 3,173, 676
! 352,008, 341
Nebraska
j , |
208, 784
41,
3, 975, 634!
54, 655, 283
1, 704, 532
139!
98!
Nevada..,
i
282, 687
108,232
43, 816,205
117!
294I 177!
1,089,302
11, 768, 318 724,358
New Hampshire
|
New Jersey
j 3,366 2,200 1,474, 072,462 49,961, 936! 6,431, 256 1,1661 148,981,462 7,101,298
38,075,211
190,984
258| 1811
1, 757, 605 j
77!
7, 021,937!
408,812
New Mexico
!
New York
j 18,988 11,, 525; 7, 644, 550,062 293,819, 815j 36, 762, 792 7,463 1 725, 534, 392 85,430,180
915, 048
1,991 1,264;
8, 801, 722!
727! 101, 612, 352; 4,923,446
North Carolina
! 1991 1264; 276,730,715!
,
, ;
218, 136
498;
2,707,085!
34, 119,371! 1,289,908
North Dakota
< 1,287 789! 100, 636, 682 \
1287
Ohio
| 6,1201 3, 789! 1, 909, 599, 207 62,076, 268: 7, 368,043 2, I87j 394, 481, 599' 17,189,942
943! 300,740,301
494 155, 699, 277! 2, 685,995
9,425,650; 1,054,354
Oklahoma
! 1, £46 1,052;
731, 516|
517;
6, 760, 508
76, 065, 742^ 2, 382,609
Oregon
I 1,295; 778: 265,494, 306]
Pennsylvania
! 4,965! 3,035; 2, 108, 823, 411 j 74,227,344^ 9,182, 006! 1, 930 374, 309, 884! 18,475, 721
679, 5031 275
609 334
168, 24fi, 4291
5,650,581!
49, 541, 382! 2,113,544
Rhode Island
j
714
262, 725!
642j
144, 684, 466!
2,941,621
69, 584, 649' 2,435,167
South Carolina
! 1, 35G
526;
917
79,781!
391^
5(\ 962, 456!
1,331, 126:
27,959,941! 1, 048,024
South Dakota
i
1,4611 968!
493! 156,203,433! 5,121,042
1,142, 732J
406, 685, 841 j 10, 303, 517;
Tennessee
i
1
!
3,527] 2, 336 1, 233, 392, 786j
36, 072, 906: 4, 258, 974! 1,191 225,452,477; 9, 602,074
Texas
792
536
405, 763j
256:
129, 612,1161
3,891,050
33, 322, 077; 1, 730, 495
Utah
195
8i:
276
130,337
47, 513, 526
1, 259, 107'
7,823,691
445,154
Vermont
683;
2,025 1,342,
1,147, 373;
340, 670, 443
10,713,333,
80, 395, 640 3,802,030
Virginia
2, SCO 1, 542'
437, 088, 883
12, 766, 725' 1,405,110! 1.018: 142, 252, 790; 5, 878, 772
Washington
1, 243
856[
9G4, 433! '387!
225,845, 799
8, 460, f>13l
41,581,067! 2,531,723
West Virginia
3,394 2,2911
624, 520, 645
19, 985, 852| 2,222,184 1,103! 115,611,418; 5,181.145
Wisconsin
345
234!
109, 265!
111!
31,235,361
1,177, 488
8, 029, 908;
391,034
Wyoming
165, 557, 562; 140, 522, 646(41, 302(7, 478,473, 042 330, 998,059
112, 705 71, 403 33,459, 062, 756|1
Total
!
1925
1109, 588171, 910J32, 617, 031, 658|1 045, 990! 145, 349, 645 37, 678:7, 220, 905, 678 506,146
254,
', 287, c
1924 1
|105, 323|68,11228, 625, 232, 6.57 1
1923^
(100, 646 68,186,26, 441, 517, 568!l
1922 1
95, 683 59. 791 !22, 864, 939, 438!.]
683
8 8 7 9 42
17 570 0 5 92
179
828,343
1921 i
j 88,179 42, 809 17. 570, 065, 920 571, <!45, 2971 96, 742. 515 45, 37019, 774, 283, 657 626, 828,
1920 1

78, 885 52, 278 23, 915, 046, 093

911,173, 330 192, 612, 920J26, 607(7, 597, 470, 410 339, 482, 009

'' Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
corporations are summarized oa pp. 47-49. Fiscal year returns are included.




352

STATISTICS OF INCOME

TABLE 16.—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
SERVICE: PROFESSIONAL, AMUSEMENTS, HOTELS, ETC.

States and Territories

Corporations reporting net income
Total
number of (Numreber
turns of re- Gross in- Net income
Tax
come
turns j

- 1431
21
Alabama
8
Alaska
56
106
Arizona
129
Arkansas
1,795
California
502
271|
Colorado
509
293!
Connecticut
87
47!
Delaware
,
253
140!
District of Columbia
628
2701
Florida
288
1931
Georgia
_
32
18!
Hawaii
163
93''
Idaho
3,060 1, 665!
Illinois
424!
715
Indiana
258 i
473
Iowa
j
123!
206
Kansas
..I
234!
414
Kentucky
j
198i
300
Louisiana
j
153j
257
Maine
|
244!
443
Maryland...
I
744|
Massachusetts.
| 1,410
549;
919
Michigan
|
331
592
Minnesota
j
85
50:
Mississippi
I
661!
Missouri
i 1,141
139!
242
Montana
j
132;
233
Nebraska
'
24
38
Nevada
|
39
76
New Hampshire
j
658!
1,173
New Jersey
;
44
73
New Mexico
i
New York
! 6,802 3, 635;
1871
403
North Carolina
I
134
86!
North Dakota
!
942!
Ohio
| 1,603
366
256
Oklahoma
<
598
298
Oregon
795
Pennsylvania
i 1,448
59
124
Rhode Island
\
69!
173
South Carolina
113;
187
South Dakota
|
194
339
Tennessee
•
814! 521;
Texas
\
192! 113,
Utah
i
7l|
37!
Vermont
I
377
210!
Virginia—,-.
,__
879 j 474
Washington
256| 130;
West Virginia
|
842! 429)
Wisconsin
j
82
Wyoming
47
States grouped 2
Total
1925 1
1924 1
1923 1
19221
1921 i
19201

! 32,, 257 7,755!
!
I1
j 28,981 16,571
I 26,32015,
15,495
! 25,114 15, 482
'3,494j
j 23,145 13,
0,694
I 19,103 10,
J 17,49011,914

122
$709, 3
$8,912,958
()
()
()
3, 572, 945
383, 349i
5,128, 382
690, 976!
158, 731, 054 19, 556,196|
17,494, 587
1, 390, 055
31,445, 441
2,437,670
15, 535,108
653,814l
17, 843,337
1,854, 289!
28, 676,434
4,099, 749j
23, 362,043
2, 030, 826
(2)
(2)
2, 318,471
242, 038
292,464,421
27, 504, 040!
36, 093, 783
3,177,164!
10,170,937
736,163!
6,678, 207
499, 590
15, 592, 548
2, 219, 566|
22, 427, 374
2, 298, 649!
10, 302, 223
727, 259!
23, 679,930
3, 267, 704!
169,412,130
10, 760,804!
90,423,377
10, 091,910!
32,044, 390
2, 730,059!
2,481, 215
319,4511
83,955, 708
5, 985,1571
7,301,710
1, 058, 988!
6, 472, 763
342, 209!
890, 025
61, 604!
2, 903, 465
278,461!
68,862,796
6, 396, 594|
1, 626, 747
112, 357|
979, 306,490 104, 639,110;
12, 796, 981
1,107, 598i
1,471,578
99,103:
108,108, 823
9, 718, 693!
11, 377, 9371
1,148, 372
13, 941, 303!
1, 203, 294
129,911,072!
14,603,380:
7,022,310!
439, 833!
2,800,643
161, 064i
1, 757, 637
132, 35f>|
16, 891,950
1, 494, 375!
42, 842, 546;
4, 216, 456!
7, 786,132
914, 2871
1, 694, 753
182, 709!
16,179,958
1,422, 11 Si
28, 269, 620
2, 264, 680!
7, 648,456
618, 7401
38, 009, 930
3, 559, 058:
1, 289, 925
120, 249;
319, 764
4,127,416
2,628,039,969!
2,283,167,734!
2,049,142,401!
1, 917, 929, 099J
1,689,958,545)
1,312,596,8531
1,656,790,349

260, 981, 2521
246,426,235!
202. 165, 035!
188,368,460;
148,366,522;
104,872,554;
145, 490, 862

Corporations reporting no net
income
Number
of returns

Gross income

Deficit

$2, 747, 975J
$65,615
$216, 534
74
106, 753!
6
19,144
(2)
726, 695|
66,837
50
40, 878
1,480,840(
207,104
40
76, 597
64, 654,890 11, 254, 882
926
2, 411, 805
231
6, 361, 880
631,429
138,849
216
9, 627, 554]
280, 395
833, 3771
186, 760
40
36, 328
6, 736,911 1,183, 322
113
224,143
358
19,743,44l! 7, 698, 551
495, 838
5,411,256
95
736, 278
233, 558
472, 333
14
30, 536
(2)
791, 586
208, 555
70
18, 785
117, 282, 490| 19, 354,044
3, 320, 633 1,395
9,042, 375|
655,838
291
345, 707
215
9, 999,142!
715,035
58, 399
83
1, 631,1971
347, 264
48,031
180
5,134,128
796,884
255, 606
102
4, 078,102
309,151
254,141
104
2, 276, 789!
247, 533
74, 559
199
4, 577, 205
467,191
400, 297
663
34,967, 259| 3, 398, 525
1, 319,479
370
23, 533, 676 2, 815,975
1, 216, 318
261
859, 772
10,130, 078
298, 205
820, 238|
65,960
35
34,518
480
23,094,673i 2, 355, 296
668,851!
103
232,001
1,445,832!
124, 845i
101
454, 549
6,811,126)
23, 941
14
27, 345
134, 804
4,125
127, 756
37
1,133, 016|
27, 898
51
23,915, 2081 2, 937, 667
712,164
29
118,985
303,8871
9,140
13,052,491 3,167 196, 775,444 26, 570, 376
216
6, 543, 7591
675,737
114, 719j
48
568,981
48, 285
4,1621
29, 747, 271 4,105, 619
1, 124, 072! 661
110
1, 735, 357
273,856
107, 647
300
6, 824, 252
710,170
118,1841
1, 758, 567! 6531 35,155, 534| 5, 048, 344
3, 043, 857!
220,881
65|
48,166;
1, 794, 344|
104
13,989|
287,956
1, 030, 236!
74
87, 764
6,371'
145
4, 864, 035i
355,185
166, 383:
9, 074, 215) 1,440, 314
430, 786! 293
1, 567, 0411
202,145
79
95, 788j
735, 851!
17, 350!
44, 601
34
4,164, 079
579,458
140, 367 j 161
12, 432, 627 1, 634, 617
405
218, 583i
126!
4, 845, 408
58,137!
901, 216
413
10, 635, 544
940.070
286, 765j
727, 377
70, 256
35!
9,113!
39,808:
31,040, 096,14, 502i
28, 466, 993! 12, 410|
22,130, 913 j 10, 8251
20,376,829; 9,632!
16,262,319: 9, 65l|
19,269,0981 8,409j
31. 547, 536! 5, 576

732, 271, 9261103,7
556,184,645. 72, S
582, 704, 474 66, €
500,837,285 59,1
525,945,947 59,6
442,490,733 45,9
•-- •••
295, 783,• 511 29,1

1
Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
corporations are summarized on pp. 47-49. Fiscal year returns are included.
2
States grouped to conceal identity of taxpayer.




353

STATISTICS OF INCOME

TABLE 16.—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, REAL ESTATE AND HOLDING COMPANIES
STOCKBROKERS, ETC.

States and Territories

Corporations reporting net income
Total
number of
Numreber
Gross inturns of reNet income
Tax
come
turns

Corporations reporting no net
income
Number
of returns

Gross income

Deficit

1,281
$33, 955,185
$7, 867, 631 $863, 566
412
869
$4,895, 574| $1, 366,628
Alabama
23
529, 470
152,109
11
12
11,287
128, 893
Alaska-...
17, 031
4, 772, 935
683, 880
146
278
132
3, 783,116J 1, 345, 356
52, 376j
Arizona
15, 834, 852
2, 604, 576
3, 308, 62" 1, 104, 919
719
517
202
Arkansas
245,1561
6,168 3,585
California-. _
997, 683, 366j 103, 090,183 12, 965, 913 2,583 269, 082, 472 30, 134, 410
21, 013, 261 4, 912, 810
Colorado
.__. 1,740
48, 251, 952!
6, 849, 519
727, 60,r
101, 361,189 18, 795,100
1,320
267, 215, 973
19, 432, 952 2, 302, 014
Connecticut
7!
19, 355, 388 5, 869, 659
611
152, 877, 600
28, 654, 225 3, 725, 773
Delaware
367
7, 319, 585 2, 590,170
531
38, 748, 619
8, 474, 021 1, 082, 274
311
District of Columbia.
5,906 2, 326
127, 861, 730
36,178, 071 3,863,1851 3,580 115,384,960 44, 034,177
Florida
19, 127, 265
1,536
567,185
855
44, 219, 750
7, 713, 227
866,144; 681
Georgia
1, 482, 06"
178
181, 565
128
11, 774, 420
3, 487, 820
Hawaii
447,756
50
3, 523, 853 1,
065, 906
425
223
6, 802, 499
517,i
Idaho
202
30,439
177,001,766 25, 040, 564
5,012 3, 271
942, 359, 523! 107, 470, 724 13, 668, 069 1,741
Illinois
io 262,134
721, 780
3,146 2,232
32, oao r-M
914
138,139,129| 19, 573, 510 2,128,122:
Indiana
955, 004
2,969 1, 623
39, 413, 315
72, 250, 456|
8, 347, 605
Iowa
792,054! 1,346
700, 485
1,981 1,196
364,182:
32, 092, 342
15, 550, 375
4,460,18'
Kansas
78.1
665, 013
60, 853, 407
5, 678, 573
9,373,811 1, 062, 826|
Kentucky
1, 271
956
315
681, 782
94, 927, 268
8, 573, 634
1,512
944
952,459j
27, 674, 904
Louisiana
568
672, 913
59, 017, 984
658
421
3, 886, 091
Maine
448, 2781
5, 697, 836
237
921, 568
1,672 1,072
Maryland
171, 397, 701 18, 692, 567 2,190, 2031
16, 855, 742
600
995,011
2,958 1,779
Massachusetts
450, 245, 657 49, 301, 976 6,162, 973!
re! 150, 572, 049
194, 650
Michigan
3, 932 2,489
289,011,199! 49, 421, 790 5,876,74s 1 1, 1431 63, 229,176
854, 339
3,581 1, 75'
147, 532, 0351 12, 982, 865 1,405,631 t, 24
Minnesota
45, 614, 978
196, 776
545
18, 562, 509|
Mississippi
355|
6, 815, 08'
2,163, 749
210,6561 190
712,117
5,154 3, 0951
200, 304, 684 29, 405, 594 3,301,145] 2,059
Missouri
77, 407, 588
386, 730
8,010,111
911
397
7,175, 356
1, 424, 635
Montana
110,080
514
559, 624
35,183, 753
1, 817 1,065
432, 223;
23, 932, 088
4, 819,134
Nebraska
225, 271
2, 922,114J
139
46, 247!
54!
844, 368
459, 344
Nevada
85
15, 599, 806 i 1, 582,103
264
2, 844, 757
738, 578
199
172,003!
65]
New Hampshire
6,332' 3,820|
53,142, 659
279,113
353, 094, 400| 81, 555, 375 9,975,175! 2,512]
New Jersey
266! 117!
2,102,189!
2, 065. 005 1,628, 735
New Mexico
..
35,436! 149!
406, 810!
31, 573J18, 652; 2, 633, 730, 798! 430,589, 4581 52, 620, 72012, 921 !l 109, 346, 084 149, 432, 329
New York
1,624
943!
12, 342, 094
755, 925
North Carolina
54, 165, 889 10, 099, 587 1,173, 746! 681}
8,138, 309
1,321
405!
507, 274
North Dakota
11,448,645
2, 362, 905!
49,084; 916
5,8011 3,576:
606, 314
Ohio
350, 636, 139| 46, 912, 6S7| 5,431,027! 2, 22o! 121,677,176
17, 237, 393
1,271
695;
051, 430
Oklahoma
26, 453, 602|
3,902, 7191
392,619! 576!
16, 512, 715
1,540
781!
698, 970
Oregon
21, 611, 543|
4, 549, 762;
467,487! 759!
4,801 3, 275>
632,148
Pennsylvania
809, 130, 450; 101, 612, 212 12, 792, 778! 1, 526[ 136, 202. 304
19, 814, 464
570| 371!
616,784
Rhode Island
32, 430, 038!
4, 834, 7901
570, 865
199:
8,241.282
1,158
409!
288, 719
South Carolina
14, 064, 526!
1,675,614!
157, 347'
689!
7, 353, 639
1, 020!
365!
105, 842
South Dakota
5, 273, 929i
627, 449!
36, 023
655|
1,183;
812
20, 041,195
361, 444
Tennessee
54, 222, 228!
371'
8, 791, 2641
988, 972
3,113! 1, 978|
35, 400, 472
024, 756
Texas
128, 647, 363: 22, 314, 444| 2,482,588 1, 135!
14, 407, 355| 1,788, 788
630!
404!
226!
Utah
32, 62o, l50j
2,951,432;
809, 932
186!
147,
1, 549, 8591
39!
739, 827
Vermont
14, 879, 758;
2, 106, 902!
246, 630,
14, 346, 485
1,937 1,158!
779
345, 726
Virginia
54, 444, 947! 11, 782,123; 1,316.825!
34, 803, 538
2,601 1,4651
158, 857
Washington
68, 974, 895;
9, 357, 799| 954, 832 1, 136!
14, 742, 287
1,302| 852!
450!
268, 045
West Virginia
31, 793, 385!
7,191,616;
'99,495
25, 445, 269
3,672 2,301
072, 624
Wisconsin
164, 075, 086; 25, 007, 870! 2,858,392' 1,371
1, 795,162
47,416
131
2941 163!
466, 573
Wyoming
4, 001, 2831
614, 738S
Total
1925
1924
1923
1922
1921
1920

130, 433 76, 819;
115, 947|73, 246
104,761167,089
96, 772!62, 654
91,105158,646
82, 858] 54,122
78, 902 55, 484

9, 356, 744. 267:1, 336, 892, 784160, 214, 776 53, 614 2, 942, 935, 998 528, 032, 344
8, 503,186, 3061, 523, 823, 240,179, 948, 691 42, 701 J2, 013, 582,179 456,219,056
6, 766,187, 881 995,123, 931|109, 444, 007J37, 672 2, 305, 943, 359 460, 596, 529
5, 488, 238, 992 ! 868,083,415 95,114, 379|34,118,2,975.878,948410,813,152
'"" """ ""
7,148,710,071
37, 834, 693, 99, 097, 400132, 459! 1, 783,176, 886 397, 660,8
5, 797, 975, 438' 739, 296, 805; 76, 271, 592|28, 736:1, 751"
753,120,702363,165,913
'"""
6, 721,199, 029 933, 304,119 119, 001, 606J23, 418 1, 668, 375, 4861293, 936,196

i Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
corporations are summarized on pp. 47-49. Fiscal year returns are included.




354

STATISTICS OF INCOME

TABLE 16.—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—NATURE OF BUSINESS NOT GIVEN
! Corporations reporting no net
I
income

Corporations reporting net income

States and Territories

Gross income

Alabama
_
|
Alaska. __
j
Arizona
J
Arkansas
|
California
I
Colorado.-I
Connecticut
j
Delaware
I
District of C olumbia.
Florida
Georgia
I
Hawaii
j
Idaho
I
Illinois
t
Indiana
_.i
Iowa__
Kansas
Kentucky
Louisiana
Maine
j
Maryland
|
Massa chusetts
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
States grouped 2
Total.
1925
1924
1923
1922
1921.
1920

i_.
i_.
i_.
i_.
i_.
L.

Net income

$128'

$303,533
292,839
1,189,734
364,818
422,413
846,198
56,179
807, 689
642,003
37!

14,871
840'
13,544
! 26,439
; 26,250
30,283
12!
'. 27,780
!
31,760 1,957;

1

()

24,536
376,0371
19,315!
14, 237
14, 285
10, 523
48, 771
108,467

39,866
2, 218,115
223, 352
2, 780,164
29,077
123,133
240,694
206, 272
90,962
244, 985
103,304
181,912
304,025
366, 969
33,077
61, 841
619,002
13,473
1, 246, 95"
2
()
4, 641, 871
245, 266
49, 582
1, 085, 041
328,315
820, 367
2,490,123
80,283
47,186
56, 926
366,155
608, 786
146,584
547,158
310, 219
152,412
403, 92o
669, 689
283,886
28, 662

9,459
104, 739
16, 749
32, 858
15, 741
17,398
42,868
5, 903
55, 464
27, o73
12, 208
24, 369
84,138
52, 789
4,101
24,460
24, 447
4,926
105,198

27,393,023

2,603,704

16, 274
90,374,"598 "

|Num-!
| ber i Gross ini of re-1
come
i turns I

Tax

501,025
23, 258
4,148
86, 237
11,839
23, 740
234,039
21, 220
2, 391
2,424
40, 779
63,432
12, 972
10, 680
31,893
12, 651
18, 901
188, 685
17, 850
6,032

1,172
13,122, 256|

()
!
1, 653
48,015:
1,185
70
986
529
2, 975
12,437!
135
7,676

2,875
402
1,
609
3,059
6 700
,
949
503
4,693
1, 654'
4,8651
227!
8,003!
2

()

I

$88,999
2.
80
67j
747 i
302:
2161
93!
63
415!
69 [
8001
3791
348!
89'
127 i
157
143
293
408
471!
548 j
36>
583 i
385|
82
27!
26!
401!
75!

36, 678! L, 885;
1,005|
183!
48!
156|
7,249:
476!
21,337;
2, 236|

6,665
246
2,765
55
1,118
22, 966
1,702
257

2381
331!
921|
83i
114
153!
156
232
83
20
122
525
148
534
48

220,101 14,031
13,544
26, 439
26, 250
30, 271
27,780
841, 959 29, 803

Deficit

$20,029

1,621
830, 262
1, 279,309
41, 534
153,972
316,167
3,925
1,403,441
47,815
(2)
10,017,
327,069
540,856
79,805
234,331!
151,389!
338,406
119, 5031
656,445|
414,9531

9,499
82,808
574,154
12, 551
19,899
63,151
2,516
490,578
124,326
(2)
9,311
312,014
141,185
52,300
6,229
117,374
43,564
49,034
117, 884
695,385
289, 590
121, 275
29,764
4,026
130,419!
89,846
14,729
4,429
204, 528
38,472
61, 676
28, 309
2,904!
3,133
365,438!
125, 658
5,498
1,372
3,616,006
852,991
366,878
105, 699
73,815
49,877
1, 261,468j 278, 794
1, 621, 903
27, 334
169,410!
319, 570
349,087 i 305, 539
362, 262
82,984
221,174
38, 538
32,0571
2,123
133,7971
236, 347
165,186
98, 941
55,065!
49, 990
35,389
17,045
77, 249
23, 759
94,162
28,039
47,132
33,027
474,172
73, 705
2141
12, 629
20i
80
17,572,022 6, 286, 912
1,956,113
73, 332
326,841!
803,110
625
330, 7101 271, 806
16, 761
52,024'
211,021,480 76,773,273

1
Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
jal date
Drporations are summarized on pp. 47-49. Fiscal year returns are included.
corp
2
States grouped to conceal identity of taxpayer.




355

STATISTICS OF INCOME

TABLE 16.—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 DEFINED
Corporations reporting net income

Total
number of Numreber
turns of re-

Year

turns

1926 l
1925 2..
1924 2 2
1924 2
1923
1922 2
1921 2
1920-'

3

9

5,320
5
7
3,957
3,419
2,116
2,879
3,108

1
2

1,757 j$213, 078, 732
1, 062 358, 756, 223
1,713 607,185, 982
1, 078 326, 940,929
1,201 379, 619, 547
1,436 665, 011, 080

Net income

j Corporations reporting no net

! Numi ber
of returns

$2,
j$20, 385, 699 277, 058
26, 014, 701 2, 361,006
50. 071, 077 5, 209, 962
38, 850, 617 4, 441, 639
27, 088, 612 3, 075, 506
66, 902, 914 5, 962, 591

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

Gross in-

Deficit

$108, 934,162 $15, 203, 776
95, 373, 013 18, 533, 476
191, 441, 708 24, 345, 929
18, 566, 276
164,220,112
438, 605, 604 65, 509, 712
34, 527, 084
467, 950, 836

Classified as to industry.
Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
orporations are summarized on pp. 47—49. Fiscal year returns are included.




TABLE 17.—Corporation returns—Distribution of number of returns, net income and net deficit by size of net income and net deficit, by major
industrial groups
[Income returned for the calendar year ended Dec. 31, 1926] *
Manufacturing
All corporations

Agriculture
and related
industries

Mining a n d
quarrying

All manufactures

Distribution
Number
of returns
Reporting net income:
Size of 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. .
$J 00,000 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
Classes grouped 2

Amount

Number
of re- Amount
turns

Amount

Number
of returns

Food products,
beverages, and
tobacco
Number
of returns

118,092 $104, 121, 718 2, 607 $2, 222, 926 2,706 $2, 018, 531 19,460 $18,198, 907 3,681
30, 259, 407 1,674
770 2,481,852 9,508
50, 918 160, 215,419
881 2,768,955
44, 502,375 1,052
540 3, 893, 789 6,206
28, 363 201, 434,466
485 3, 400, 788|
705 11,550,051 7,553 124, 712, 971 """
26, 463 424, 743, 533
389 6,109, 710
460 16, 701, 629 4,281 153, 947,979 ' 609|
15, 250 505, 981,193
160 5, 718, 343
330 23, 283, 992 3,321 234,059, 544
8,748 612, 009,482
96 6,493.910'
264 42,043,813 2,603 402, 616, 662 326
5,966 917, 880, 86'
48 7, 260,430!
114 41, 264, 984 1,041 366, 324, 583 105
2,137 749, 611, 283
19 6, 692, 082
.
574 397,073,274
49 35, 726, 301
591
1,100 759, 354, 667
9 6,339,988
2
55 125,195, 874
..
441 876, 077, 860
59
883 1, 769, 642, 841
3
()
,
13 151, 637, 470
106 1, 847, 016, 544 18
214 3, 468, 407,420
1
23, 804,439 .

Amount

Number
of returns

476,151 2,!
324, 792 1,410
543,068
831
951
19, 610,"
572
21, 759,781
232,726
415
910, 491
343
829, 013
125
217,428
66
132, 339, 626
36
242, 196, 260
1

7no'
Total reporting net income. 258,134 9, 673, 402, £
7,7
9, 239J592, 440,1
4, 698(70, 811, 571! 6, 006 455, 798, 286 55, 094^, 494, 790,106
Reporting no n e t income:
Size of deficit—
Under $25,000
183, 538 622,156, 073 5,551 19,285,537:11,947 30, 896, 402 33, 504i 193, 831, 660 5,606 24, 206, 546 4,602
$25,000 to $100,000
784
10, 630' 497, 909, 273
364 17, 020, 675! 983 47, 274, 598 3,56l| 171, 039, 723 527 24, 380, 841
$100,000 to $500,000 .
286
189, 824, 402 116 22, 454, 547
2,6191 520, 867, 843
6911
1,902, 943| 276 53,422, 699
$500,000 to $1,000,000
44
24 16, 457, 768 117
83, 691, 819
' 251! 178, 364, 712
8 5, 285, 364
2, 302, 645
$1,000,000 to $2,000,000
9 12, 442,137
34
6
43, 111, 777
2 2, 509, 042
124, 482, 493
(2)
$2,000,000 to $3,000,000
4 9, 500, 955
16, 472,462
14
1
32,157, 587
66, 305, 016
$3,000,000 to $4,000,000
1
6
2
20, 797,691
41, 221,059
(2)
$4,000,000 to $5,000,000
1
3
2
13, 611, 698
26, 887,189
$5,000,000 a n d over
1
3
1
38, 620,479
90, 516, 644
()
Classes grouped 2__
13,479, 303
5,153, 326

Total reporting deficit.— 197,186 2,168, 710, 302 5,990 55, 665,126 13, 246 183,473, 862 38,150 786, 686, 836 6,266 i5,308, 802 5,728
Grand total—Net income
less deficit
13, 370
455, 320 7, 504, 692, 587 10, 688 15,146,445J19, 252 272, 324, 424 93, 244 3, 708,103, 270 15, 505 497,131, 436




1

Fiscal year returns are included.

See pp. 1 and 21.

2

Leather and
leather products

Textiles and textile products

Amount

Rubber and
rubber goods

NumNumber
ber
of re- Amount of re- Amount
turns
turns

$2, 854,103
4,428,454
5,909, 629
15, 809, 447
20, 782, 501
29,187,353
53, 501, 033
44,163, 750
46,947, 026
(2)
()
91, 066, 021

487 $454, 505
796, 288
248
167 1,187,122
198 3, 268, 783
113 3, 990, 300
77 5, 382, 786
63 10, 088,131
),
45 15,, 846, 017
i
8 5,817,262
6
(2)
1
()
27, 027, 480

121
42
31
41
29
25
19
15
11
4
1

$106, 045
135, 348
215, 239
677,146
1,061, 899
1, 817, 695
2, 782, 819
5, 865, 746
7, 526, 787
(2)
(2)

17,312, 253

314, 649, 317 1,413 73, 858, 674

339 37, 500,977

24, 543, 234
849 5, 023,394
177 8, 916, 075
38, 414, 512
50 11, 630, 600
59, 626, 530
1
29, 257, 260
(2)
1
7, 704, 758
(2)
(2)
6,858, 268
8, 752, 523
(2)
1,865,819
20,007, 231
195,164, 316 1,078 27,435,888

250 1,458, 766
44 2,116, 263
34 7,847, 045
5,860,970
(2)

119,485,001 2,49146,422,786

Classes grouped to conceal the amount and identity of taxpayers.

7,481,050
341 24, 764, 094
12, 736, 883

00

Manufacturing— Continued
Lumber and I Paper, pulp, and
wood products i
products

Printing and
publishing

Chemicals and Stone, clay, and
allied substances ! glass products

Distribution
Number
of returns
Reporting net income:
Size of net incomi
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
Classes grouped 2
Total reporting net income
Reporting no net income:
Size of deficit—
Under $25,000
$25,000 to $100,000
$100,000 to $500,000
$500,000 to $1,000,000.
$1,000,000 to $2,000,000
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000
$5,000,000 and over
Classes grouped 2

16, 796,335
20i 38,719,577
2i 10,515,354

33! 22,591,8101
26j 44,353,129
3 27,410,472

73 48,192,772
68:134, 215, 5101
!
24 478, 480, 832

4, 591 172, 971, 932 1,365:120,459,611 6, 931 203, 506, 969 4, 076785,155,156 2, 7621195,166, 284 11, 989 1,803, 444

74,420,629! 3,707 14, 327, 644
14, 350, 908
28, 800, 273
12, 243, 943
19,246,206
2,187,801
14, 379,806
2, 373,978
15, 374, 330
6, 795, 750
7,402, 631
2
)
2
)
26,154, 676

| 5,500,455

Total reporting deficit

| 3,27l| 69,195,767

G r a n d t o t a l — N e t income less deficit
2

$3,094, 224 ,858! $1,697,869
6, 323, 757 814! 2, 544, 221
10, 060, 228 5301 3,831,882
, 432,050 576! 9,280,062
37, 639, 202 347 12,459,357
62, 797, 734 257! 18,094,560
116, 041, 257 186: 29,240,032
19,814,287
126, 808, 014
291 20,169, 203
139,328,068J
231 35,047,263
310,334,024
31 43,458,233
960, 585,487

1, 845, 372
2, 804, 362
9, 352, 945
12, 237, 431

4,148, 523
5, 416, 637j
13, 560, 754

All other manu
facturing indus
tries

Num
ber
of returns

Number
of returns

$1, 291, 299
2, 616, 396
4,177,170

Metal and metal
products

| 7, 862 103, 776,165 2, 024 106, 097, 563 10, 545 172, 500, 657J 7,

659! 14,362,048 3,614 31,006,312! 3,210

22,112, 040 8, 065

a
GO

O

g

192, 574, 301 4,074 45,484, 274

;, 054, 244(20, 054 1, 610, 869, 744J 8, 755 150,152, 695

CO
Classes grouped to conceal the amount and identity of taxpayers.




TABLE 17.—Corporation returns—Distribution of number of returns, net income and net deficit by size of net income and net deficit, by major
industrial groups—Continued
Transportation
and other public
utilities

Construction

Trade

Service—professional amusements, hotels,
etc.

Finance—banking, insurance, real
estate and holding companies,
stockholders, etc.

CO
Cn

00

Nominal concerns—nature of
business not
given

Distribution
Number of
returns
Reporting net income:
Size of net 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 a n d over
Classes grouped 2

Amount

Num-1
ber of !
returns

Amount

Num-1
ber of! A m o u n t
re- i
turns i

Num-!
ber of [
Amount
returns i

Number of
returns

Number of
returns

Amount

D
O
4,506
2,296
1,1261
1,0961
476
298
196
51
18
10

$4,011,
7, 099,
7, 928,
17, 575,
16, 974,
21,145,
28, 865,
17, 349,
11,870,
13,906,
15, 841,

$6, 253, 713 31, 4711 $28, 786, 304
7,501,986; 16,692 52, 526,494
8,842,423! 8, 789 62, 063,094
20,339,941' 5, 850 91, 736,667
18, 877, 316: 5,170 146,887, 022
28,243,949 1,888 131, 737, 744
52,139, 997| 1,023 154, 596, 475
298 102, 897,982
55, 403, 065;
119 79, 419, 523
85,862,281
91 168, 744, 722
148 324, 555,812'
12 146,161,535
60 1, 115, 378,138j

8,814
2,357
1,249
1,269
532
405
325
160

9,698
3,193
1,710
1,602
721
425
270
71
38
25

$7, 823, 573 38,165 $34,361, 622
9,962,647 15,132 47,357,808
12, 221,801 8, 212J 58, 270, 249
25,616,311 7, 977 126, 751, 708
25, 309,458 3, 440i 121, 202, 927
28, 690, 388 1, 980j 137,992,970
40,180,112 1, 235| 189, 920, 792
382 133, 741,079
25, 677, 779
24, 775,420
168' 118, 287, 793
44, 299, 784
110| 213,075,128
18 155,930, 708
16, 423,979

"I"
10, 075 162, 569, 003; 15,444 1, 723, 398, 62l| 71, 403 1,165,557,562| 17, 755 260, 981, 252 76, 819; 1,336,892,784;

Total reporting net income.
Reporting no net income:
Size of deficit—
Under $25,000.
$25,000 to $100,000
$100,000 to $500,000
$500,000 to $1,000,000....
$1,000,000 to $2,000,000..
$2,000,000 to $3,000,000..
$3,000,000 to $4,000,000..
$4,000,000 to $5,000,000..
$5,000,000 a n d over
Classes g r o u p e d 2

fi, 308 23,613,011 9,030
335 14,469,279;
416
49
8,504,543
171
26
1
(2)
10
2

7,034,415!.

665
89
46
22
10
5
2
1

$444,380
256,631
311,295
350, 474
362,082
361, 796

840

2,603,704

517,046

22,807,151 38,943 154,431,070 13, 807 39,348,489 50,459J 135,220,055! 13,9
563 26, 014, 594 2,3771 111,095,284^
36
19, 839, 410 1, 995 89, 267,628
120 21, 650, 961
340 61, 758, 491
680 135,181,257!
36,946,415
14 10,121, 662
6
4, 276,895i
60 42,760,010 ! .
18,143, 081
11, 007,525
27j 36,888, 5471.
4
12, 595, 261
5, 754, 7771
4, 411, 683
3;
1
7,084,888'.
(2)
(2)
3|
1
(2)
!
lj
45,441,942
I
i~726~026;
| 14,360,361|
9, 842,855

2, 722, 698
1,888,082
1, 676,132

Total reporting deficit

'6, 6951 53,621, 2481 9,656

120,174,173 41,302J 330, 998, 0591 14,502 103,771,742; 53,614J 528,032,344, 14,03lj

6,286,912

Grand total—Net income less deficit.

16, 770j 108,947,755 25,1001,, 603,224,448 112, 705J 834,559, 503| 32, 257 157, 209,510*130,433| 808,860,440J 14,87l|

3 3,683,208




!

Classes grouped to conceal the amount and identity of taxpayers.

2 Deficit.

>
Ul
O
DO

3

O

o

TABLE 18.—Assets and liabilities—Statement showing, by major industrial divisions and by size of net income, the number of balance-sheets
and the major items of assets and liabilities, as of December 31, 1926, or at close of fiscal year nearest thereto

CO

[Balance sheet as of Dec. 31, 1926, or at close of fiscal year nearest thereto]
ALL I N D U S T R I E S
Assets

Size of net income

Under $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000
$500,000 to $1,000,000
$1,000,000 to $5,000,000
$5,000,000 and over

Number of
balance
sheets
tabulated i

Tax-exempt investments

Cash 2

138, 440 $1, 225, 415, 652
26, 732 595,930, 009
40, 646 2, 238, 720, 493
8,561 1, 098,422, 929
5,910 1, 465, 227, 661
2,117 1,358,886,951|
1,
1, 300, 731, 582
877 1, 882, 288, 835
2, 970, 389, 913

Notes
receivable

Accounts
receivable

Inventories

Obligations
of States and
Territories
or political
subdivisions
thereof

Securities
issued
under the
Federal
farm
loan act

Obligations
of the United
States or its
possessions

Real estate,
buildings,
equipment

Miscellaneous items
not segregated by
nature of
assets

Total

943, 944,947 j $5,
825,425, 516 $16,630,
$989,973,906 $1, 693,342,015 $1,557,181, 570! $109,561,217 $18, 216,458 $267, 099, 768 $4.
1,161, 049
8, 869, 817 • 190,232,797
65, 579,177
907, 951,4681 2, 842, 595, 664 7, 231, 637,463
227,967, 699
716, 896, 062|
675, 614, 770!
843, 701, 424 919,165, 089 j 7, 461, 047 21, 858, 874, 211
283, 358, 609 43, 575, 961
106,
838,200,798 2, 330, 981, 312 2,254, 708, 478j
350, 508, 343 267, 399,299! 4,628, 056, 346 12, 249, 859,765
145, 281,150 18,456,950
402,946,3121 1, 156,955,354 1,181,833,082j
576, 300, 633 867, 883,352 5, 960, 650 17, 263, 358, 699
197, 869, 625 23.711,593
604,
498,179, 620 1, 462, 307, 395 1, 566, 918,170}
496,192, 436 870,150, 2741 4, 389, 046, 282 13, 720, 876, 465
263, 730, 072 1, 010, 256, 810 1,188, 632, 683! 125,133, 536 18, 847, 421
359, 616,072 063, 302,9071 6, 015,569,473 15, 337,493,033
119,395,131 12, 847, 709
258,410,820
7,798,114 1, 219, 821, 225i
277, 874,154 20, 214, 251 1.146, 288,154 693, 976,508113, 048, 275, 225 36, 068, 818, 501
368, 948, 617 1,911,276,022 2, 719, 676, 735
9, 444, 202 1.147, 880, 604 31 337, 084, 534! 17,463,617,110 60, 271,159, 811
248, 748, 874
758, 693, 092 1, 982, 306, 910 4, 352, 994, 572

i,
77,
1 632, 238, 997
,
Reporting net income
224, 581 14,136, 014, 025 4, 607, 050, 936 13, 252,119, 994 16, 717, 381, 285 1, 572, 801, 473! 174,184, 362 5, 377, 820, 231 870, 859, 378 66, 924, 007, 313 200,
19,
Reporting no net income- _ 134,868 2, 665, 517, 5822,118, 215, 447 3, 574, 223, 626 4, 221, 645, 541 429, 396, 601 55, 353, 212 1, 084, 877, 472 652, 600, 712 15, 744, 615,18949, 546,445, 382
Grand total
359,449 16,801,531,60' 6, 725, 266, 383 16,826, 343, 620 20,939, 026,826 2, 002,198, 074 229, 537, 574 i, 462,697, 703 97, 523, 460,090 82, 668, 622, 502 250,178, 684,379




CD

o

3
o
o

Capital stock

Liabilities
Size of net income

Under $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000
$500,000 to $1,000,000
$1,000,000 to $5,000,000--$5,000,000 and over

Notes
payable

$1, 569, 584, 874
541, 727, 484
1, 640, 861, 692
704, 859, 215
853,909, 041
523, 555, 515
366,271,
774, 787, 972
844, 266, 619

Accounts
payable

Bonded
debts and
mortgages

Miscellaneous
items not
by nature of
liabilities

Preferred

Common

Surplus and
undivided
profits

Deficit

Surplus and
undivided
profits less
deficit

$594, 957, 296 $4, 844, 565,125 $1, 989, 741, 591
926, 060, 733
317, 377, 072 1, 797, 024, 830
1, 087, 798, 604 5, 920, 806,190 3, 891, 953,148
795, 933, 397 3, 032, 841,319 2, 305, 418, 627
1, 533, 585, 977 4, 369, 368, 706 3, 064, 229, 615
1,130, 496, 085 3, 320, 373, 801 2, 481, 480, 011"
1, 073, 777,087 3, 299, 984, 304 2,618,764,628
3,181, 601, 444 9, 084, 565, 479 5, 795, 208, 074
3, 289, 046, 889 15,158, 340, 272 10, 878, 620, 889

$351, 679, 768 $1, 638, 061, 823
127,077,885
798, 982, 848
180, 750, 303 3, 711, 202, 845
76, 442, 471 2, 228,976,156
78, 685, 469 2, 985, 544,146
52, 307, 371 2, 429,172, 641
59, 236, 720 2, 559, 527, 908
61, 665, 878; 5, 733, 542,196
85, 360, 219 10, 793, 260, 670

Reporting net income
Reporting no net income

15, 845, 027, 563| 72, 982, 773, 704 13, 004, 573, 851 50, 827, 870, 026 33, 951, 477, 317
5, 956, 013, 401 12, 092,899, 756 4,141, 547, 996 16, 688, 765, 286 5, 202, 948, 868

1, 073, 206, 084 32, 878, 271, 233
3, 483, 923, 771 1, 719,025,097

D
O
H

Grand total

13,204,370,068 10,837,546,398 21,801,040,964 85,075,673,460 17,146,121,847 67,516,635,312 39,154,426,1851 4,557,129,855 34,597,296,330

DO

1

$1, 239,126, 866 $5, 430, 773, 613
491, 721, 600
709,464
1, 325, 782,179 7, 037, 7
776,850
730, 092, 055 4,182,1
534,480
1, 710, 771,154 5, 207, f611, 538
1, 475, 907, 886 4, 375, € !2, 503
1, 419, 065, 306 6,129, g
833,713
5, 226, 365, 144 11, 030, 838, 084
t
2, 226,195, 373 26, 717, 7
763,459

CO
>

O

For comparison with the number of corporation income tax returns filed, see Table 17.




2 Includes cash in till and deposits in bank.
3
o

o

CO
O

TABLE IS.- -Assets and liabilities—Statement showing, by major industrial divisions and by size of net income, the number of balance sheets
and the major items of assets and liabilities, as of December 31, 1926, or at close of fiscal year nearest thereto—Continued

to

AGRICULTURE AND RELATED INDUSTRIES

Assets

Size of net income

Number of
balance
sheets
tabulated '

Under $5,000
$5, 000 to $10, 000
$10, 000 to $50, 000
$50, 000 to $100, 000
$100, 000 to $250, 000
$250, 000 t o $500,000. .
$500, 000 to $1, 000, 000
$1, 000,000 to $5, 000, 000
$5, 000,000 a n d over
Reporting net income
|
Reporting no net i n c o m e . _ I
Grand total _




Tax-exempt investments

Cash 2

Notes
receivable

Accounts
receivable

Inventories

Obligations
Securities
of States and
issued
Territories
under the
or political
Federal
subdivisions
farm
loan act
thereof

$5, 554,410
2,243, 796
8,009,441
4, 016, 281
5, 463, 294
3, 059, 766
3,399,115
2,890,311

$9, 842,137
1, 914, 229
9, 074, 566
3, 948, 902
4,864, 004
927, 564
3, 560, 405
530, 621

$22,970, 552!
5,177,201'
14,849, 730i
10, 377, 845|
12,841, 676}
5, 707,219,
2, 295, 506!
1, 457, 800!

$45, 216, 765
8, 677,146
30, 660, 654
13, 252, 987
7, 464, 607
2, 535, 328
5, 662, 291
2, 022,185

$205, 743
26, 883
290, 214
117, 476
862,975
655, 450
110,510
826, 872

$132, 714
3,983
58, 332
5,153
125,000
187, 050
190,2

3, 663
4, 018

34, 636,414
12, 751, 368

34, 662,428
35, 616, 975

75, 677, 529;
46, 240, 235J

115, 491, 963
2,140, 872

3, 096,123
404, 288

702, 540
248, 738

7,681

47, 387, 782

70, 279,403

121,917, 764

117, 632, 835

3,500,411

951, 278

!, 519
430
542
94

ti
9'
3

Obligations
of the United
States or its
possessions

Real estate,
buildings,
equipment

Miscellaneous items
not segregated b y
n a t u r e of
assets

Total

1, 643, 887
355, 450
826, 316

$150,903,137
41, 062, 872
128, 840, 414
43,129, 214
53, 679, 772
38, 597, 694
27,315,506
15, 207,443

$37, 822,038
9,096, 842
42, 281, 410
21,156, 807
41, 415, 688
16, 083, 663
15,404,697
20,155,461

$272, 840, 827
68,343, 474
237, 795, 494
96, 636,153
127, 705, 654
69,397, 621
58,103, 480
44,107, 317

8, 510, 365
3,182, 723

498, 736,052
743, 681, 712

203,416, 606
230,832,049

974,930, 020
1,075,098,960

$193,331
140, 522
3, 730, 733
631, 488

11,693,088 1, 242,417, 7641

434, 248, 655 2, 050,028,980

o
CO

3
o

o

Capital stock

Liabilities

©

Hize of net income

CO

Notes
payable

Accounts
payable

Bonded
debts and
mortgages

to
00

Miscellaneous
items not
segregated
by nature of
liabilities

Common

Preferred

Surplus and
undivided
profits

Surplus and
undivided
profits less
deficit

Deficit

$19,663,466
3,892,226
10,442, 757
6, 618, 533
2, 720, 550
1, 322, 492
491,483
340, 218

$11, 429, 234
2, 613,141
6,321,199
2, 643,074
3, 834,237
4, 707, 500
18,000

$11,176,643
1,469, 062
35, 397, 854
5, 898, 555
25, 636, 710
8, 287,082
15, 452, 823
20, 924, 924

$142, 962, 842
33, 261, 621
107,047,303
39,002, 365
52, 281,446
34, 929, 232
23, 715, 862
15, 000,000

$40, 409,033
14, 773,024
54, 273,006
23, 496, 290
35, 095,114
17, 704, 353
17, 428, 616
7, 842,175

$11,498,974
1, 623, 706
8,982, 210
1,189, 829
294,941
1, 296, 635

$28,910,059
13,149,318
45, 290, 796
22, 306, 461
34, 800,173
16, 407, 718
17, 428, 616
7, 842,175

108, 382, 272
183,124, 943

45,491, 725
69, 683, 746

31, 566, 385
82, 622, 286,

124, 243, 653
123, 201, 910

448, 200, 671
526, 066, 904

211,021,61l|
152, 862, 722]

24, 886, 295!
128, 651, 202j

186,135, 316
24, 211, 520

291, 507, 215

115,175,471

974, 267, 575

363, 884, 333

153, 537, 497

210, 346, 836

Under $5, 000
$5, 000 to $10. 000
$10, 000 to $50,000
$50, 000 to $100, 000
$100, 000 to $250,000
$250, 000 to $500, 000
$500, 000 to $1, 000, 000._.
$1,000,000 to $5, 000, 000.
$5,000,000 and over

$50,454, 256
11,608,076
26,028,104
10,930, 305
6, 282, 238
2,082, 597

Reporting net income
Reporting no net incomeGrand total.

114,188,671

247, 445, 563

97, 097, 649

1
1

For comparison with the number of corporation income tax returns filed, see Table 17.




2

Includes cash in till and deposits in bank.

CO
OS

00

TABLE 18.—Assets and liabilities—Statement showing, by major industrial divisions and by size of net income, the number of balance sheets
and the major items of assets and liabilities, as of December 31, 1926, or at close of fiscal year nearest thereto—Continued

CO

MINING AND QUARRYING

Assets

Size of net income

Number of
balance
sheets
tabulated1

Tax-exempt investments

Cash*

Notes
receivable

Accounts
receivable

Inventories

Obligations
of States and
Territories
or political
subdivisions
thereof

Under $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 t o $100, 000
$100,000 to $250, 000
$250,000 to $500,000
$500, 000 to $1,000, 000. _ . .
$1, 000, 000 to $5, 000, 000..
$5,000,000 and over

2,449
459
1,089
328
264
114
49
55
13

$12,424, 588
4,128,858
23,142, 398
18,125,126
27,165, 702
26,999,897
36, 732,427
98,301, 513
67, 425, 502

$7,541,929
1,782,911
10, 575, 792
7,901, 933
18,459,934
9, 587, 709
7, 973, 031
17, 277, 316
14,838,964

$23,443, 590
10,032, 595
45, 807, 291
34,939, 867
45,249, 581
44, 354, 748
33, 832,160
99, 793, 213
74,114,032

$8, 593,963
3, 423, 528
12, 934, 669
12,432, 9311
16, 359, 6821
21, 236, 663
47, 211,1891
147, 875, 488
222,024, 4441

$1, 624, 425i
626, 332|
4, 264, 775!
1,216,5171
1,968,154!
2, 899,182
6, 547, 424(

Reporting net income
Reporting no net income.

4,820
6,821

314,446,011
94, 592, 677

95,939, 519
56,170, 960

411, 567, 077
198, 887, 702

492, 092, 557 j
143, 614, 851 i

24, 249, 099
13, 582, 550

11,641

409,038,688

610,454,779

635, 707, 408

37, 831, 649!

Grand total

152,110,479

5, 0 3 1 , 327

$298,993
103, 074
522, 003
1,177, 845
558,032
278, 343
227, 506
4, 520, 272

Obligations
of the United
States or its
possessions

Real estate,
buildings,
equipment

$265, 416, 029
95, 441,237
1, 769, 525
375,
18,122,073
10, 756, 256 196, 966, 882
37, 993, 610 377, 226, 727
19, 855, 798 431, 093, 837
17,997,32f! 418,412,474
68,919,0061 1,144,667,561
44, 984, 745
872, 691, 823

Miscellaneous items
not segregated by
nature of
assets

Total

$215, 641, 344
18,986,179
95,038, 033
59, 254, 543
131, 786, 920
81,168, 241
110,997,301
356, 203, 359
345, 429, 428

$538, 271, 555
136,294, 239
586, 340, 433
342, 771, 900
656, 768, 342
637,474, 418
679,930, 837
1, 942, 589, 055
1, 641, 579, 901

7, 686, 068
1,491,330

223, 685, 032| 4,177, 849, 969 1, 414, 505, 348
28,023, 767j 3, 789,643, 685
684,171,4"

7,162,020, 680
5,010,178,991

9,177, 398

251, 708, 799| 7, 967, 493, 654 2, 098, 676, 817 12,172,199, 671

70, 963

i For comparison with the number of corporation income tax returns filed, see Table 17.




Securities
issued
under the
Federal
farm
loan act

2 Includes cash in till and depositsln bank.

I
a
w

3
o
O

Capital stock

Liabilities

Size of n e t incomo
Notes
payable

Accounts
payable

Bonded
debts and
mortgages

Miscellaneous
items not
segregated
b y n a t u r e of
liabilities

Preferred

Common

Surplus and
undivided
profits

De flcit

Surplus and
undivided
profits less
deficit»

U n d e r $5,000
$5, 000 to $10, 000
$10, 000 to $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, 0 0 0 . . .
$1, 000, 000 t o $5, 000,000.
$5,000,000 a n d over

$31, 914, 478
10,051, 730
32, 710, 264
15, 762, 951
31, 531, 020
17,903, 662
11,965,013
15,145, 373
5, 754, 373

$20, 053,015
8, 913,440
24, 707, 710
16, 783,856
16, 834, 610
21,974, 558
20, 686, 917
52, 810,141
56,181, 818

$18, 266, 030
4, 210, 313
28,127, 505
21, 647, 468
24, 615, 703
20, 598, 809
22, 821, 204
195,162, 290
160, 969, 710

$83, 652,051
19,345,101
86, 572, 386
39, 668, 487
141, 916, 053
132, 249, 912
219,413, 928
432, 276, 533
506, 392,015

$15,163, 327
11,033,687
28, 798, 839
31, 691, 917
28, 400,496
39, 285, 335
19,164, 400
46, 470, 864
75,271, 964

$352, 699,003
129, 559, 058
298, 463, 864
146, 309, 906
254,166, 959
225, 387, 856
264,152, 800
773, 441,169
521, 415, 915

$67, 775, 266
17, 643, 116
132, 687, 406
84, 574, 821
170, 946, 261
189,192,190
143, 699, 807
452, 796,164
315, 594,106

$51 ,251 615
64 ,462 206
45, 727, 541
13, 667, 506
11,642 760
9,117 904
21,973, 232
25,513, 479

$16, 523, 651
-46, 819, 090
86,959, 865
70, 907,315
159, 303, 501
180, 074, 286
121, 726, 575
427, 282, 685
315, 594,106

Reporting net income
Reporting no net income.
Grand totaL

172, 738, 864
270,074, 822

238, 946,065
220, 347, 737!

496,419, 032
511, 612, 866

1, 661,486,466
248, 489, 295

295, 280, 829
242, 736,673

2, 965, 596, 530
3, 210, 795,307

1, 574, 909,137
880,264, 838

243, 356, 243
574 ,142 547

1, 331, 552, 894
306,122, 291

3
3
3

442,813, 686

459,293, 802

1,008,031, 898

1,909,975,761

538,017,502

6,176,391,837

2, 455,173, 975

817, 498, 790

__
_

o

1,637,675,185

^

1
2
3

For comparison with the number of corporation income tax returns filed, see Table 17.
Includes cash in till and deposits in bank.
Minus sign (—) indicates deficit.




3
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T \ B L E is;. -Assets and liabilities—Statement showing, by major industrial divisions and by size of net income, the number of balance sheets
and the major item* of asset a and liabilities, as of December SI, 1926, or at close of fiscal year nearest thereto Continued

CO

TOTAL M A N U F A C T U R I N G
Assets
I Numj ber of
j balance
I sheet?
I tabui lated

of net income

Under $5, 000
$5, 000 to $10, 000
$] 0, 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




Cash

:

$98, 230, 535
! 26, 042
I 6, 112
55, 213, 435
| 11, 723 236, 896, 660
! 3, 228
158,399.534
i 2, 595
267, 371, 980
j 1, 039
217,111,243
j
589
248, 161, 098
!
439
584,361,680
!
103 1, 347,354,174

Reporting net income
Reporting no net income._!
Grand total

Tax-exempt investments

X ot.es
receivable

Accounts
receivable

I Obligations
Inventories \ of States and
Territories
j or political
I subdivisions
|
thereof

$50, 455, 796 $395,129, 187! $445, 004,107:
27, 669,135
198, 240, 417; 238, 688, 569:
111,480,490
748,490,523; 982,436,101:
421, 642, 918! 626, 420,009
68, 087,358
613,072, 202! 915, 476, 075:
118,977,738
517,982,478
102, 513, 518
814,851,196
483, 492, 789
109,473,930
870, 889, 967
996, 471,404i 1, 899,161,138
205, 695, 513
672.517, 280 1,309,935,7391 3,266,068,142

51,850 3, 213,100, 339 1, 466. 870, 758 5, 684, 457, 657(10,058, 995, 304
314, 604,081
222,333,712 1,193,110, 240i 2,225, 012,9911
32,401

• 84,251 3, 527, 704, 420 1, 689, 204,470 6, 877, 567, 897112, 284, 008, 295|

$2, 855, 037;
2,187, 845!
13, 274, 775!
10, 947, 548!
18, 242. 660!
27,496,1631
25,381,057|
50, 619,018
70,638, 521
221, 642, 624i
43,051, 303;

Securities
issued
under the
Federal
farm *
loan act
$706,02J
2, 045, 066
7,934, 837
7, 266, 203
8, 014, 445
8, 253,134
9, 880, 835
9, 886, 681
4, 896, 230

Obligations
of the United
States or its
possessions

Real estate,
buildings,
equipment

Miscellaneous items
not segregated by
nature of
assets

Total

$13,989,021! $748, 217, 3081 $360, 810, 094 $2,115,397,110
154, 091, 225 1, 098, 682, 582
16, 710, 925; 403, 835, 965
68, 243,134! 1, 614, 761, 470: 682, 274, 587 4, 465, 792, 577
57, 747, 054! 1, 085, 239,043! 447, 703, 507 2, 883, 453,174
103, 806, 091' 1,615, 017, 219J 682, 620, 076, 4, 342, 598, 486
98, 740,043 1, 429, 851, 024;
597,671,847 3, 814, 470, 646
114,382,445 1, 745, 341, 506
755, 584, 095 4, 362, 587, 722
344,421,476 4,386, 406, 620 1,843,441,0211 10, 320, 464, 551
587,046, 7931 8,552, 784, 687 3,699,295,341 19, 510, 536,907

58, 883, 456 1, 405, 086, 982j21, 581, 454, 842! 9, 223, 491, 7931 52, 913, 983, 755
10,884, 449
82, 079,145| 5, 037, 216,119| 2,684, 994, 053j 11, 813,286,093

264, 693, 927! 69, 767, 905 1, 487,166,127J26, 618, 670, 961J1J, 908, 485, 846/ 64, 727, 269, 848

55
o
02

o

o

Capital stock

Liabilities

of net income
Notes
payable

Under $5,000
$5,000 to $10,000
.
$10, 000 to $50, 000
$50, 000 to $100,000
$100. 000 to $250, 000
$250, 000 to $500. 000
$500, 000 to $1, 000, 000
$1, 000, 000 to $5, 000, 000
$5,000,000 and over

,
.

$286, 727,134
125, 598, 843
416,435, 670
209, 552, 405
259, 818, 857'
174, 014, 219
156,845,435
311. 164, 049
540,523.668

Accounts
payable

Bonded
debts and
mortgages

Surplus and
undivided
profits

I Miscellaneous i
items not j
segregated !
by nature of
liabilities \

$248, 342, 9251 $152, 950,168
$226, 667,222 j
$72, 344, 928
83, 675, 943 i
81, 207, 462
97, 614, 3001
50, 872, 551
204, 100, 248
248, 536, 443!
425, 079, 3241
305,944,129
109, 558, 954
204, 166, 757!
315,069, 648 j
171,187,073
464,213,743
509, 972, 264
200,503,717!
178,232,558
227, 689, 310j
478,045,981
169, J.93, 0761
356,881,717:
569, 283, 926
193, 221, 062:'
263, 939, 064}
464, 881, 906'
402, 682,137
663, 555, 229j 1,250,693, 177, 1, 280,318,607:
593, 265, 857! 1, 783, 778, 300 2, 125, 955, 208; 1,876, 16!, Jo4:

$882, 519,089;
446, 376, 758!
1, 763, 542, 345|
l,071,472.207|
1,522, 604, 030 j
1, 305, 789, 7881
1, 470, 695, 942i
3, 763, 756, 066!
6,919,886,796!

Deficit

$328, 522,937
233, 264, 709i
1,144,407,837!
829, 231, 209;
1,238,276,360!
1,125,029,941!
1, 258, 760, 745j
2, 652, 626. 539'•
5, 670, 965, 924

$82, 677, 293
19, 927, 984
42,253,419
26, 785,079
31,023,043
22, 173, 386
15,040, 358j
4.331,253

Surplus and
undivided
profits less
deficit

$245, 845, 644
213, 336, 725
1,102,154, 418
802,446,130
1,207,253,317
1,102,856,555
1,243,720,387
2, 648, 295, 286
5, 670, 965, 924

Reporting n e t income
Reporting no net income

\ 2, 480, 680, 280
; 1, 543, 654,016

2, 360, 278, 573
831,812,894

3,554,071,142
785, 708, 748

244, 211, 815 14, 236, 874, 386
5, 447, 347, 819; 5, 688, 088, 534 19. 14.6, 643, 021 14, 481, 086, 20l|
1, 450, 202, 059; 1, 743, 243, 077i 4, 833, 626, 693 1, 708, 347, 133J 1, 083, 308, 52:
625,038, 606

G r a n d total

; 4,024.334,296!

3,192,091,467

4,339,779,890

6, 897, 549, 878]

1

For comparison with the number of corporation income tax returns filed, see Table 17




7, 431, 331. 611! 23, 980, 269. 714| 16, 189, 433, 334

1, 327, 520, 34214,861,912,992

3
O
U2

- Includes cash in till and deposits in bank.

O
O

Co

TABLE 13.—Assets and liabilities—Statement showing, by major industrial divisions and by size of net income, the number of balance sheets
and the major items of assets and liabilities, as of December 31, 1926, or at close of fiscal year nearest thereto-— Continued

CO

MANUFACTURING—FOOD PRODUCTS, BEVERAGES, AND TOBACCO
Assets
Number of
balance
sheets
tabulated i

Size of net income

Tax-exempt investments

Cash 2

Notes
receivable

Accounts
receivable

I Obligations
Inventories i of States a n d
; Territories
or political
subdivisions
thereof

Securities
issued
under the
Federal
farm
loan act

Obligations
of the United
States or its
possessions

Real estate,
buildings,
equipment

Miscellaneous items
not segregated by
nature of
assets

Total

Under $5,000
$5,000 to $10,000
$10,000 to $50,000. .*
$50,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000
$500,000 to $1,000,000
$l,000 f 0t0 to $5,000,000
$5,000,000 and over

4,514
1,051
1,797
447
326
105
58
58!
18

$14,854,867
9,030,867
31,105,553
22,259,010
29,736,702
22,702,037
28,512,430
113,052,678
133,433, 601

$6,552,672
3,688, 522
13,207,238
8, 650,004
9,338, £87
8, 595,564
4,3C6,301
17,852,445
26,141,139

$46,275,889!
22,795,819
74,800,6251
43,119,6591
67,019,0681
50,708,046
39,362, 287
145,497, 520
235,890,874!

$61,742,657|
33,445,129j
106,536,084'
68,940,913
99,655, £08
94,199,!
C2, 740, 7C0
386, 888,155
537,124, r

$474, 381
646, 781
2,603,352
2,251,236
1,349,310
4,168,133
10, C69, 795
5,120, 234
7,780,533

$111,547
28,328
551,751
568,680
143,857
436,736
2,481,607
987,135
534,838

Reporting net income
!
Reporting no net i n c o m e . _

8,374
5,135

404, 687, 751
48,888, 863

98,3S2, 572
30,2(51,710

725,469,787! 1,451,274,003
143,705,332
257,251,540

34,463, 755
9, 569,026

5, 844,479
1,196, 942

107,775, 866 2,486,234,699 1, 796,332,424 7,110,475,336
8, 877,366
835,595,289
437,718,552 1, 773,064,620

13,509

453, 576, 614 j

869,175,119 1,708,525,5431

44,032,781

7,041,421

116,653,232 3,321,829,988 2, 234,050,976 8,883,539, 956

Grand t o t a l .




|

128,654,282

$5,260,290
1,634,90"
10,374,332
5,971,705
7, 885,925
5, 790,484
12,769,423
25,096,246
32,992,554

$176,623,738 $119,544,374
$431,440,415
99,736,591
35,975, 233
206,982,177
293,225, 692 208,148,815
740, 553,442
168,665,483
75,164, 862
395, 591, 552
222, 565,425
90,547,060
528,241,542
218, 562, 682
79,931,445
485,094,966
160,851,065
104,192,909
425,346,613
477, 753,693 415,775,247 1, 588,023,353
668, 250,330 667,052,479 2,309,201,276

o
o

3
o
o

Capital stock

Liabilities
Size of net income

Notes
payable

Accounts
payable

Bonded
debts and
mortgages

Miscellaneous
items not
by nature of
liabilities

Preferred

|

Common

Surplus and
undivided
profits

Deficit

Surplus and
undivided
profits less
deficit

$44,552,671
30,579,343
150,131,538
79,759, 799
135,848,512
114,483,492
117,362,614
356, 268, 708
544,451,900

Under $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000
$500,000 to $1,000,000
$1,000,000 to $5,000,000.. _
$5,000,000 and over

$56,231,205
25,907,535
70,588,989
38, 413,434
44, 602, 425
32,835, 513
12,196,935
81,883,493!
96, 265, 738

$31,782,495
13,686,267
33,385,192
21,781,355
26,277,796
22,434,354
17,637,092
68,425,098
53,194,071

$19,122,366
18,604,071
45,741, 250
21,920,767
27, 792, 743
34,335,947
24,176,350'
109,943, 436
230,673, 992

$106,258,790
16,881,448
44,347,994
23,911,728
39, 522,742
50,186,970
52,162, 628
203,619,458!
200,556,0591

$25,550,691
12, 208,620
60, 820,919
60,494,256
68,997,60]
52,390,3491
59,771,850
226,690,361{
425,991,3651

$147,942,197
89,114,893
335,537, 560
149,310,213
185,199,723
178,428,341
142,039,144
541,192, 799
758,068,151

$53,083,926
33,670,722
155, 857,872
86, 512,001
136,202,054
114,483,492
119,179,012
356,268,708
544,451,900

$8,531,255
3,091,379
5,726,334
6,752, 202
353,542

Reporting net income
Reporting no net income
Grand total

458,925, 267
244,776, 996

288.603,720
100,127,875

532,310, 922
189,547, 515

737,447, 81
274,092, 792

992,916,012
281, 807, 929

2,526,833,021
666, 244,928

1, 599,709, 687
185,341,474

26,271,110
168,874, 889

1, 573,438, 577
16,466,585

703,702, 263

388,731,595

721,858,437

1,011,540,609

1,274,723,941

3,193,077,949

1,785,051,161

195,145,9

1, 589,905,162

i For comparison with the number of corporation income tax returns filed, see Table 17.




2

1,816,398

Includes cash in till and deposits in bank.

CO
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TABLE 18.—Assets and liabilities—Statement showing, by major industrial divisions and by size of net income, the number of balance sheets
and the major items of assets and liabilities, as of December 81, 1926, or at close of fiscal year nearest thereto—Continued

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o

MANUFACTURING-TEXTILES AND TEXTILE PRODUCTS*
Assets

Size of net income

Number of
balance
sheets
tabulated »

Tax-exempt investments
I

Cash 2

Notes
receivable

Accounts
receivable

j Obligations
Inventories of States and \
Territories J
, or political j
subdivisions j
thereof
j

Securities
issued
Obligations
under the of the United
Federal
States or its
farm
possessions
loan act

Real estate,
buildings,
equipment

Miscellaneous items
not segregated by
nature of
assets

$82,431,790
43, 717, 673
193, 701, 324
132,079, 792
214,036,696
143,118,012
198, 872, 561
197,852, 577
33,688,579

Under $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,0C0to $250,000
$250,000 to $500,000
$500,000 to $1,000.000
$1,000,000 to $5,000,000
$5,000,000 a n d over

4,098
819
1,514
415
339
124
66
36
1

$25,150,372
11,590,457
46,135, 279
26, 202, 534
48,312,960
30.170,952
36.137, 685
39, 829^ 909
10, 547,052

$5,593,451
2,377,821
8, 864,994
6,026,507}
13,489,3751
8,263,657
3, 934, 295
5, 619, 782
479,970

$89.177,584|
42,174,136
134,383,164!
60,269,763!
111,902,044!
84,323,758! 1
79, 683, 612:
70, 557, 369
7,793,621!

$98,272,142
49,183,935
192,979,086
117,173,324
167,490,246:
128,417,580
151,298,790
165,092, 438
14,643,122.

$116,980
206, 814
3,197,695
l,121,738i
1,965,851!
1,653,919!
4,243,221
8, 257, 832:

$211,320
1, 544, 5001
1,702,426:
1,904,1611
1.209,446;
' 842, 330;
1,663,487
2,357,063!

Reporting net income
Reporting no net income- -

7,412
5,176

274,077, 200
101,156,368

54, 649, 852!
21,345,769

686, 265, 051: 1,084, 550, 663
293,246,724! 677,189,300

20,764,050
6, 020. 212

11,434,733!
1, 982, 6091

97,354,837: 1,239,499,004
19, 277, 678: 1,029,154, 098

12, 588

375, 233, 568

75,995,651

979,511,775; 1,761,739,983

26,784,2621

13,417,402!

116,632,515:2,268,653,102

Grand total




$1,381,292;
6,649,327:
11,924,401
6,069,187 :
12,013,397)
12,846,887!
17,120, 704!
29, 349, 642;

Total

$337,046,383
173,138,994
641, 559, 678
395,773,613
629, 388,021
457, 879,870
539,731, 588
555,749,100
154,754,161
3, 885,021,408
2, 375,055, 562
642,108,732

6,260,076,970

o

o

*1

2
a

o

Liabilities
Hize of net income

Under $5,000
$5,000 to $10,000
$10,000 to $50,0C0
$50,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000
$500,000 to $l,000,0C0
$1,000,000 to $5,000,000
$5,000,000 and over

Notes
payable

$43,383, 536
21,269,099
70,116,325
31, 808,056
49,475,015
28,148, 5321
24,114,5301
18,075.0181

Accounts
payable

$57,766,921
21, 578,269
61,088.974
28, 573,488
31,021,500
19, 292, 940
19,C95,559
15,787,550
2, 586,579

Capital stock

Bonded
debts and
mortgages

Miscellaneous
items not

$6, 750,364
3,966,130
19,716,018
8, 903,945
10,209,403
8, 834,300
18, 740, 335
7, 890, 200

by nature of
liabilities
$23,610,244
6,797,722
28,123,724
24,483,466
72, 213,498
53,199,469
45,724,611
63, 808, 550
35,175,654

Preferred

$29,481,899
14,596,918
60, 525,385
42,045,437
77, 845, 9C6!
62, 535, 8481
85, 880, 598|
61,656,200!
28, 807, 6C0!

Common

$133,163,393
61,908,024
255,168,839
148, 602, 502
216,218,232
153,315,459
180,806,663
216,437,927
49,250,000

For comparison with the nvniter of ccrrcraticn mccire tax returns filed, £ce Table 17.




$49,840,168
45,609,693
151,527,362
112,850,838
174,954,029
133,353,392
164,759, 292
172, C93, 655
38,934,328

Deficit

$6,950,142
2.586,861!
4,706,949
1,494,119
2,549, 562
800,070

Surplus and
undivided
profits less
deficit

$42, 890,026
43,022,832
146,820,413
111,356,719
172,404,467
132,553,322
164, 759,292
172,093,655
38,934,328

1,043,922,75'
377,197,682

2

19,087,703! 1,024, 835,054
184,530,232|
192,667,450

1,421,120,439

Reporting net income
Reporting no net income.
Grand total..
1

Surplus and
undivided
profits

203,617,935! 1, 217, 502,504

W
H
§

Induces ccsh in till and deposits in t c r k .
3
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TABLE 18.—Assets and liabilities—Statement showing, by major industrial divisions and by size of net income, the number of balance sheets
and the major items of assets and liabilities, as of December 81, 1926, or at close of fiscal year nearest thereto—Continued

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to

MANUFACTURING—LEATHER AND L E A T H E R PRODUCTS
Assets
Number of
balance
sheets
tabulated i

Size of net income

Tax-exempt investments

Cash a

Notes
receivable

Accounts
receivable

Inventories

Obligations Securities
of States and
issued
Obligations
Territories under the of the United
or political
Federal
States or its
subdivisions
farm
possessions
loan act
thereof

694
166
311
77!
63
45!
8J
6;
l|

$3,470,113:
1,847,612!
6, 841, 810
3,768.6941
8,059,212!
10,798,6401
5, 964, 980i
5,584,925
4,637,143|

$675,863,
334,781
2, 409, 865
865, 429
1, 712, 596
3,363,787
420,174!
1,275,738
93,476

$17,297,368
8,278,332
27,149,999
9,033,41G
19,898,298
37, 694, 217
11,493,009
28, 733, 863
20, 681, 074 j

$18,538, 788
9,086,413
37,443,124
17,552,895
36, 846, 203
61,240, 314
32, 893. 471 i
32,468, 667
26,263, 224

$71,304
255,050
732,960
184,875
1,140,40"
2,127, 054

Reporting net income
j 1,371
Reporting no net income _ _ i
984

50,973,135!
25,265,945!

11,151,709
8, 727,808

180, 259, 630l
61,612,407

272, 333,099
125,702,095

4,511,650
1,400, 578

76,239,0801

19,879,517i

241,872,043

398,035,194

5, 912, 228

U n d e r $5,000,...;
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000
$500,000 to $1,000,000
$1,000,000 t o $5,000,000
$5,000,000 a n d o v e r

Grand total..




j
I

I
|

2,355

Real estate,
buildings,
equipment

Miscellane
ous items
not segregated by
nature of
assets

$509,619
386,004
772,260
984,297
1, 886,731
4,146,835
465,871
2,927,981

$10,238. 591
5,233,882
23,834,901
13,653,485
23,776,719
32, 688,892
17,569,672
20,489,285
25, 242,162

1, 219, 273
514, 513

12,079, 598
3,200,625

172,727,589
122,969,577

114,716,010
57,219,963

1,733, 786

15, 280,223

295,697,166

171,935,973

$20,000
25, 703
323,941
50,097
510,281
289,251

$5,131,580
2,285,645
9, 799,760
13,744,066
13,499,606
29,555,650
14,951,246
18,984,310
6, 764,147

Total

$55,953,226
27,733,422
109,308,620
59,837,254
107,330,053
181,904,646

83,758,483
110,464,769
83,681,226
819,971,699
406,613,511
1,226,585,210

I
I
O

3
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o

CapitaTstock

Liabilities

Size of net income
Notes
payable

Accounts
payable

Bonded
debts and
mortgages

\ Miscellaneous J
items not i
segregated
by nature of i
liabilities 1

Surplus and
undivided
profits

1

Preferred

$8,246,592
5, 572,367
29,172,937
15, 574, 871
27,641,517
46, 626, 326
12,776,789
31,047,233

Deficit

$961,133
183,649
1,053,999
374,981

Surplus and
undivided
profits less
deficit»

Under $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000
$500,000 to $1,000,000
$1,000,000 to $5,000,000
$5,000,000 and over

$8,136,205!
3,102,664
13,226,343
6, 923, 663
5,497,952!
21,253,319
4,414,561
1,003, 430!

$9,608,6321
4,050,5101
8, 757,341
3,703,244!
3, 835, 5981
10,259,142!
9,055,7761
5, 821.261L
3,922,513!..

$1,007,768'
548,547:
1,946,447!
3,341,744:
fi79, 500i
4, 398, 000:
1,841, 500!

$2, 654,896!
l,027,635|
5,346,729!
3,264,779!
10,657,156!
18,475,946!
4, 088, 0341
9, 364, 645!
2, 485, 0001

$4,246,795
2,195, 800
12,658,875
7,142, 300
15,727,116
22,196, 260
23, 246, 300
24,976, 700
10,000. 0C0

Reporting net income
Reporting no net income _

67,458,137
53,116,981

59.914, 017 j
28,819,951!

13,763,506:
4,116, 7731

57, 364. 820!
74,407,4911

122,390,146
96,844,8761

336,028,912
154,527,610

176,658,632
50,137, 844

13,606,471
55,358,015

163,052,161
-5,220,171

Grand total_.

120,575,118,!

88,733,968

17,880,279!

131,772,311

219,235,022J

490,556,522

226,796,476

68,964,486

157,831,990

$23,013,471
11,419,548
39,253,947
20,261, 634
43,291,214
59. 070, 255
38, 093, 630
34, 351, 500
67,273,713 .

374,602
10,658,107

$7,285,459
5,388,718
28,118,938
15,199,890
27,641,517
46, 251, 724
2,118,682
31,047,233

O
U2

1

For comparison with the number of corporation income tax returns filed, see Table 17
2 Includes cash in till and deposits in bank.
3
M i n u s sign (—) indicates deficit.




3
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TABLE IS. —Assets and liabilities—Statement showing, by major industrial divisions and by size of net income, the number of balance sheets
ntid the major items of assets and liabilities, as of December 81, 1926, or at close of fiscal year nearest thereto Continued
M A N U F A C T U R I N G — R U B B E R AND RUBBER

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GOODS

A ssets

Size of net income

Under $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000
$500,000 to $1,000,000
$1,000,(03 to $5,000,000
$5,000,000 and over

I NurnI berof
| balance
I sheets
I tabuI la ted '

,

Reporting net income
Reporting no net income..;
Grand total




:

Tax-exempt investments

Cash 2

144
31;
68
25
19
15
11
3
1

$553, 258
235,819
3, 575, 776
1,275,527
1,557,475
3,154, 295
8, 527, 264
23. 263, 693!
9.192, 446 i

317
293

51 335, 553
16 065, 920

610,

67 401, 473

Notes
receivable

I
$285, 5971
84, 064!
1, 602, 665
388, 519J
674, 729
513,159!
2,023,32s1
2, 589, 693;
262, 364
424, 118
133, 503;
15, 557, 621 i

Accounts
receivable

i Obligations
Inventories of States and
] Territories
• or political
subdivisions
!
thereof

$1, 782, 729i
770,465!
12,607,021!
4, 857, 224i
6,304, 26l)i
7, 409, 854!
15,981,838'
73,402,284
16,191,014

$2,221,072
882,554
17,841,509
5,796,196
9,418,114
12,043,945
38,387,101
141,238,653
22,591,375

139,306,689;
65,514,61l|

250,420,519
91,530,811

2,112,902
19,867

4, 821,3Oo|

341,951,330

2,132,769

$48,095
36,2731
11,187
176,771
1,000
925,921
913,655

Securities
issued
under the
Federal
farm
loan act

Obligations
of the United
States or its
possessions

Real estate,
buildings,
equipment

Miscellaneous items
not segregated by
nature of

Total

$3,0061
249,549!
292,901;
587,585
145,164
1,501,303
1,479,223;
3,493,603!
j

$3, 575,158
1, 770,562J
21,470,429
9, 456, 656
11,012,328
17, 560, 905
42, 366, 974
283, 296,446
22, 721,172

$903,035!
455, 362!
3, 732, 879!
2, 336, 2201
6, 706,058!
5,183, 640!
15,102, 972
29, 493, 855|
7, 482, 058!

$9, 323,855
4, 496,470
61,184, 522
24, 709,114
35, 994, 899
47, 368,101
124, 830, 059
559,010,085
78, 440,429

1,378,710
119,844

7,752,334'
170,997J

413, 230, 630
138, 253, 057

71, 396,079
112, 255, 6-111

945, 357,534
431, 064,221

1,498,554!

7,923,33li

551, 483, 687

183,651, 690i

1, 376, 421,755

I
$25,069

35,438
1,318,203

3
o

3
O

o

Capital stock

Liabilities

Size of net in com©

Notes
payable

Accounts
payable

Bonded
debts and
mortgages

Surplus and
undivided
profits

Miscellaneous
items not
by nature of
liabilities

Preferred

$840,037
599,479:
7,185,556
1,688,597
5,343,357
2,014, 757j
1, 850, O O
Oi
797,144i
j

$1,132,095!
500,837i
2, 343, 7221
1, 747,875|
1,947,431'
2,716,033!
4, 506, 927
47, 522, 239
4,864,0201

$322, 936
225, 750
1, 220,300
480, 307
183, 597
2, 474, 500^
20,139, 920
170, 687, 600|

$505,507
812, 427
11,189,722
9,069,604;
4, 379, 770
10, 752, 417J
6,885,506
11, 677, 072
3, 058, 835:

R e p o r t i n g n e t income
R e p o r t i n g no n e t income

20,318,927!
40,457,213 j

67,281,179
30, 514, 9721

195,734,910!
44, 493, 3991

58, 330, 860;
66, 471, 7541

188,773, 829|
90,115, 758!

242, 834,05'
143, 638, 663

Grand total

60,776,140'

97,796,151!

240,228,309:

124,802,6141

278,889,587;

386,472,720!

Under $5,000........
$5,000 t o $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 t o $250,000
$250,000 to $500,000
$500,000 t o $1,000,000
$1,000,000 t o $5,000,000
$5,000,000 a n d over

1

.....

.J
..

For comparison w i t h the number of corporation income tax returns filed, see Table 17.




$999, 923
279,650!
12, 200, 437
2, 757,150
7, 709, 578 i

8, 745, 290)
32,256,911
98,155, 300;
25, 669, 590

$4, 719, 761|
1, 730, 908
19, 009, 293
6, 745, 325
11,133, 981
10, 571, 207
33, 859, 780
151, 653, 363
3,410,441

$1, 294, 600
571,431
8,197, 270
4,102, 908
5, 909, 275!
10,093,897!.
25, 331,015! _
78, 517, 367L
41, 437, 543:_

Deficit

Surplus and
undivided
profits less
deficit

$491,004
224,010
161, 778
1,882,652
612, 090

$803, 596
347,421
8, 035,492
2, 220, 256
5,297,185
10,093, 897
25, 331,015
78, 517,367
41, 437, 543

175, 455, 306
43, 535,099!

3, 371, 534
28,162, 637

172,083,772
15, 372,462

218,990,405;

31, 534,171

187,456, 234

2 Includes cash in till and deposits in bank.

3
Q
O

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IK.- Assets and liabilities—Statement showing, by major industrial divisions and by size of net income, the number of balance sheets
and Ihr major items of a$set$ and liabilities, as of December SI, 1926, or at close of fiscal year nearest thereto—Continued

CO
4

MANUFACTURING—LUMBER AND WOOD PRODUCTS
Assets
I

of net income

Number of
balance
sheets
tabulated )

Tax-exempt investments

Cash 2

Accounts
receivable

Inventories

Obligations Securities
Obligations
of States and
issued
Territories under the of the United
or political
States or its
Federal
subdivisions
farm
possessions
thereof
loan act

Real estate,
buildings,
equipment

Miscellaneous items
not segregated by
nature of

Total

U n d e r $5,000
$5,C00 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000
$500,000 to $1,000,000
$1,000,000 to $5,000,000
$5,000,000 a n d over

1, 959
1,172
315
250
63
39
14
1

$8, 026, 319
5, 774, 284
20, 306, 374
12, 548, 480
21, 803, 064
12,020, 886
12, 409, 036
21, 412, 235
2, 559, 365

$42,611,199
25,106, 711
88,198, 338
55, 246, 906
60, 959,842
29,984,4411
38, 999, 490j
22,441,960!
3,484,110!

$59, 260, 747
33, 933, 257
127, 307, 879
77, 404,483
100,353,362
49, 997, 540
50, 632, 861
36, 520,838
12,141, 262

Reporting net income
Reporting no net incomeGrand total

4, 382
2,862

116,860,043
25, 542, 528

367,032,997)
115, 741, 772t

547, 552, 229!
222, 462,077

5,326,637!
13,668, 568i

1,787,111
515,907

46,496, 945 1, 236,183, 708 364, 561,350 2, 777,342,149
8, 276,370| 617,703,879 206,957,203 1,246,015,639

7,244

142, 402, 571

482, 774, 7691

70,014, 306

18,995, 205:

2,303,018

54, 773,315j 1, 853,887, 587




569

$605,383;
76,052|
837,949:
331, 300i
1,553,476!
1, 331,226;
500,635.
90,6161.

$23, 874
96, 474

346,149
476,962
837, 654
5,998

$1,439,148
493,776
3,035,050
3,746,043
10,410,024
3,948,386
4, 717,196
18,707, 322

$86,325, 812
45,826, 788
196, 549,039
138,472,975
176, 507, 506
119,084,154
171, 783, 558
281,043,375
20, 590, 501

$19,868, 538j
10,183,021
56,866,481
46,017,103
59, 310, 718|
41,993,0961
33,824,793
92, 884,219
3,613,381

571, 518, 553

$226,622,267
126,956,046
511,244, 757
344,238,804
451,472,560
268,829,008
320,689,880
484,805,747
42,483,080

4,023, 357,788

CO

o
2
o
o

Capital stock

Liabilities
Size of net income

Notes
payable

Accounts
payable

Bonded
debts and
mortgages

Miscellaneous
items not
by nature of
liabilities

Preferred

Common

Surplus and
undivided
profits

Under $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000
$500,000 to $1,000,000
$1,000,000 to $5,000,000
$5,000,000 and over

$40, 942, 243
18,135,433
59,019, 603
30,199,856
32, 690, 328
11, 642, 944
12,461,008
49, 590,130
3,100,000

$24,366,889
12,343,041
34, 436, 996
22, 940,446
18,370, 564
12,456, 410
15,434,771
8, 592, 319
974,025

$5,862,114
4, 240, 808
18,095, 752
9,655, 714
11,986,335
10, 349, 396
10, 627, 952
12, 578, 000
53,000

$24,417,056
13, 259, 685
28, 301, 760
28, 804, 541
57,981, 779
26, 340,417
41, 728, 062
64, 737, 617
1, 000,001

$10, 750, 539
8, 999,533
31,432,834
14, 668,413
37, 576,078
24,661,996
15, 786, 500
57, 062,405
4,000,000

$87,142, 605
43,471,429
193, 953, 679
127, 561, 323
144,043,007
92, 522, 955
91,996,056
103, 328,377
21,912,000

$38, 678,024
28,103,283
149, 569, 621
114,534,984
152,632,825
91,112,014
134,292,139

Reporting net income
Reporting no net income _

257, 781, 545
183,130,409

149, 915, 461
101,189, 846

83, 449, 071
76, 522, 514

286, 570, 918
175,009, 290

204, 938, 298
80,495, 520

905, 931,431
471, 680, 568

Grand total-

440,911,954

251,105, 307

159,971, 585

461, 580,5

285, 433, 818

1, 377, 611, 999

1

For comparison with the number of corporation income tax returns filed, see Table 17




2

Deficit

Surplus and
undivided
profits less
deficit

$5, 537,203
1, 597,166
3,565,488
4,126,473
3,808,356
257,124
1,

$33,140,821
26,506,117
146,004,133
110,408, 511
148, 824,469
90,854,890
132, 655,531
188, 916,899
11,444,054

909, 283, 843
249,959,097

20,528,418
91,971,605

888, 755,425
157,987,492

1,159, 242,940

112,500,023

1,046, 742,917

11,444,054

g
H
O
GO

O
Includes cash in till and deposits in bank.

i

CO

TABLE 18.—Assets and liabilities—Statement showing, by major industrial divisions and by size of net income, the number of balance sheets
and the major items of assets and liabilities, as of December 81, 1926, or at close of fiscal year nearest thereto—Continued
MANUFACTURING—PAPER, PULP, AND PRODUCTS

CO

00

Assets
Tax-exempt investments
Size of net income

Obligations
of States and
Territories
or political
subdivisions
thereof

Securities
issued
under the
Federal
farm
loan act

Miscellaneous items
not segregated by
nature of
assets

Total

$72,948!
89,649!
91, 074|
583,85t)i
748, 396
594,835
233, 288!
51,000
1, 514, 547

63, 579
202,015|
150, 688!
!

$245,962
72,425
2, 407, 231
2,131,930!
4, 693, 0171
5,700,2961
5, 500, 646
11, 064, 823:
1, 292, 554

$22, 626, 507
11,054,374)
92,779,074!
82, 504, 3021
113,639,143;
93, 569, 8121
93,778,477|
252, 822, 277;
58, 865,104;

$5, 071, 734
3, 665, 943
28, 204, 747
18, 446, 013
23, 006, 8031
28, 241, 724|
33, 398, 038!
153,553,278
5, 468, 034

Reporting net income._.
Reporting no net incomi

3, 979, 58'
124,958

451,059J
245,981]

33,108, 884^
1,023,073

821, 639,070;
177,697,173

299, 056, 314 1, 724, 089, 706
119, 339, 291
373,366,235

Grand total

4,104, 545

697, 040|

34,131,957

999,336,243

418,395,605

Under $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000
$500,000 to $1,000,000
$1,000,000 to $5,000,000...
$5,000,000 and over




$1, 926,345j
1,131,793!
,168,638
, 197, 308i
,728,49l|

$34,777|

Obligations
of the United
States or its
possessions

Real estate,
buildings,
equipment

$47, 707, 966
26, 957, 407
197, 814, 704
153, 660, 794
208, 092, 780
191, 756,470
194, 903, 352
604, 064, 907
99,131, 326

2,097,455,941

3
o

o

Capital stock

Liabilities

Size of n e t income
Notes
payable

Accounts
payable

Bonded
debts and
mortgages

Miscellaneous
items not
segregated
by nature of
liabilities

Preferred

Common

Surplus and
undivided
profits

Deficit

Surplus and
undivided
profits less
deficit

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

$5,781,101
3,656,153
15,065,614
6, 494,086
7, 579,444
4, 578,315
3, 582,827!
13.

$4,504,287
2,364,377
12,033,845
6,467,036
9,054,825
5,952,692
6, 545,316
27, 358,386
1,972, 506

$2,819, 717
1, 361,184
15, 281, 998
11, 596, 536
23,400,695
10, 668, 212
23, 452, 200|
100, 909, 500

$2,879,363
1,456, 557
7, 279,860
5,940, 445
13,857,943
23, 902, 621
24,383, 535
74,882, 325
7, 201, 531

Reporting net income
Reporting no net income _
Grand total

60, 581, 422
33, 330,958

76,253, 270
19, 650,848

189,490,042
63, 514, 634.

161, 784,180
48,906,004

93, 912,380

95,904,118

253, 004, 676i

210,690,184

» For comparison with the number of corporation income tax returns filed, see Table 17.




$5,159,375
1,910,238
19, 531,870|
21, 398,103;
25,488,880i
21, 209,343i
20, 564,480;
39, 776,670!
16,324,100;

$1,659,141
208,025
2,035,410
759,100

$20,054,421
9,817,635
71,480,681
63,395, 339
72,646,050
75, 579,460
67,682, 617
213,157, 317
42, 360,448

6,599,288
59,176,246
39,128,349
56,064,943
50,040,438
48,692, 377
134,136,827
31, 272,741

171, 363,059!
51, 903, 586

636,173,968
120, 771, 994

433, 280,052
55,688, 782

4,836, 287
20,400, 571

428,443, 765
35, 288, 211

223, 266,645|

756, 945, 962

488,968,834|

25,236,858

463,731,976

174,611!

$6, 509, 702
6, 391,263
57,140,836
38, 369,249
56,064, 943
49,865,827
48, 692,377
134,136,827
31, 272, 741

o

* Includes cash in till and deposits in bank.

3

O

o

CO
CO

["ABLE 18.—Assets and liabilities—Statement showing, by major industrial divisions and by size of net income, the number of balance sheets
and the major items of assets and liabilities, as of December 31, 1926, or at close of fiscal year nearest thereto—Continued
MANUFACTURING-PRINTING AND PUBLISHING

CO

00

o

Ass<

r

Size of net income

Number of
balance!
sheets
tabulated i

Tax exempt investments

("ash

Notes
receivable

Accounts
receivable

Miscellaneous items
not segregated by
nature of
assets

Obligations Securities
Real estate,
Obligations
issued
buildings,
Inventories i of States and
! Territories under the of the United equipment
Federal
States or its
or political
farm
possessions
| subdivisions
;
loan act
thereof
$51, 792
73,894:
439, 380
540, 472
855, 508

Under $5.000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250.000
$250,000 to $500,000
$500,000 to $1,000,1)00
$1,000,000 to $5,000,000
$5,000,000 and over

3,758
7351
1,188!
260!
199
59
30|

$8,136, 627
4, 205, 642
18, 357, 344
8, 680, 782
15, 260, 872
10, 336, 355
12,133,012
16, 679, 956
15, 777,147

$3. 858,088:
1, 078, 693!
6, 590,099
2, 361,175
4,159,145
5,741,341
8, 494, 667
5, 356, 455
859, 837,

$37,496,956!
16, 629, 972!
61, 326, 717!
24, 502,143i
44,140, 888!
24, 760,977j
21, 461, 762.
24, 584, 4041
17,514,036;

$17, 413,102
9, 002, 866
33,182, 284!
16, 200, 572
29,016,105
15,761,691!
16, 534, 273
18, 931, 708
16,961,668

$212, 092
141,251
783, 753
969, 574
2, 015, 043
2, 445, 939
2, 097,178
11,675,967
5, 326, 785

1, 052, 706
397, 509
767,188
302, 364

Reporting net income
Reporting no net income. _

6, 2581
2, 943|

109, 567, 7371
10, 499, 438

38, 499, 500
7, 846, 926

272,417,855!
53, 204, 324!

173, 004, 269j
31, 452, 289;

25, 667, 582
1, 026, 520

4, 480, 813
1, 203, 235

9,201)

120,067,175

6,346,426

325,622,179

204,456,558!

26,694,102

5,684,048

Grand total




$34,702, 982
13,515,367
67,198,487
58,104,3761
79,171,139!
77, 768, 9971
92, 024, 606
78, 077, 829
191,808, 297

53,459,716
'

7

7

-

2, 027,019,140
356,658, 586

819,4

781,847,856

$176, 685, 529
76,661,839
305,343, 346
164, 283, 552
265,919,470
201, 026, 703
224, 420, 613
260,165,153
352, 512,935

692, 372, 080
127,127, 586

661, 605, 024
120, 242, 832
I

Total

2,383, 677, 726

7

3
O

C
3
o

c

Liabilities

Size of net income
Notes
payable

Accounts
payable

Under $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000
$500,000 to $1,000.000._.
$1,000,000 to $5,000,000.
$5,000,000 and over

$22,133, 265
8, 976,179|
25,818, 456|
9, 689, 695i
10,865, 846;
7, 329, 963
8,145, 840!
3, 779,160!
19, 553, 817;

$17,779,094
6,822, 525
25, 056, 286
12, 542, 659
11,996,250
8, 845,181
11,969,847
12, 032, 696
15, 908,812

Reporting net income
Reporting no net income..

116,292,221;
66,244,643

157, 783,134

Miscellaneous
, items not
j segregated
by nature of
liabilities

Grand totaL
1

$6,107,378
4,106,401
24, 962, 8031
0, 980, 280J
10, 869, 4171
23, 329, 300!
16, 717, 500j
2, 725, 333 i
56, 596, 930i

174, 518, 05li

$16, 250, 670
4,871, 398
16, 353, 737
14,387,173
35, 256, 4341
19, 922, 202
33,452, 656!
28, 676, 326!
144,142,184

359, 367, 917

For comparison with the number of corporation income tax returns filed, see Table 17.




Preferred

Common

Surplus a n d
undivided
profits

Surplus and
undivided

Dpfifit
Deficit

proflts Jess

deficit

$11,554,8281
4,128,503|
20,858, 626;
15, 664, 425
40, 778, 3441
21, 283, 320
10, 610,450
25,809,231!

$77, 312, 008
32, 086, 593
110,084,076
57, 543,889
75,379, 369
47, 382, 852
49, 524,022
93, 617, 060
71, 387, 702

$31, 385, 536
17,455, 318
86, 559, 689
47, 477, 794
84, 608, 857
72, 933,885
94,000, 2981
93, 525,347
44, 923,490

$5,837, 250|
1,785,078
4,350, 327
2, 363
3, 835, 047i

I
;
|

$25, 548,286
15, 670, 240
82,209, 362
47,475,431
80, 773, 810
72,933,885
94,000,298
93,525,347
44,923,490

150, 687, 727|
32, 852, 601!

122,953,350
34,829,784

182, 536, 864|

Bonded
debts and
mortgages

614, 317, 571
142,068,947

572,870, 214
64, 352,060

15,810, 065!
51, 867,295|

557, 060,149
12,484, 765

183, 540, 328!

756, 386, 518

637, 222, 274|

67, 677, 36o|

569, 544,914

2

!

Includes cash in till and deposits in bank.

o

o
3
o

o
tei

00
00

TABLE 18.—Assets and liabilities—Statement showing, by major industrial divisions and by size of net income, the number of balance sheets CO
and the major items of assets and liabilities, as of December 31, 1926, or at close of fiscal year nearest thereto—Continued
oo
MANUFACTURING-CHEMICALS AND ALLIED SUBSTANCES

Assets

Size of net income

Number of
balance!
sheets
tabulated i

73
68
21

Accounts
receivable

Inventories

Obligations
of States and
Territories
or political
subdivisions
thereof

Securities
issued
under the
Federal
farm
loan act

Obligations
of the United
States or its
possessions

Real estate,
buildings,
equipment

Miscellaneous items
not segregated by
nature of
assets

Total

$138,458, 305
73,849,847
319,096, 281
266, 825, 377
443, 204, 958
469,388,118
527, 275,024
2,021, 540, 619
6, 660, 201,990

1,993, 640
27,493, 514
190, 337, 347

$113,146!
103,9031
553,443
891,970|
879,479i
3,033,952J
1, 505, 252
5,053,371
41,128,456

944,015!
1, 605,905
1,047,330;
1,608,375;

$47,164, 973!
$499, 562
$36,156, 254
23, 760, 482|
738,915
20,185,161
5,893, 522|
111, 450,618!
72,611,900
5, 540,231
56,314,369
100, 640,606!
128,447,494
10,375,066
147,376,1611
70,930, 614
10,648, 268
197,485,965;
74,108, 692
8,166,794
256, 900,928!
352,612,409
38,417,464 1,073,766,893!
131,021, 741 2,883, 567,698 1, 895,033, 394

445,405, 755
46,832,730

266,335,890
24,348,487

663,620,427 1, 724,904, 648
108,660,872j
121, 591,003

53, 262,972
4, 516, 255

6,494,653 i
2, 647,808:

211,301,563 4,842,114, 324 2, 706, 400, 287 10, 919,840, 519
4,095,812
528, 524, 2731 496, 649, 554 1, 337, 866, 794

492, 238,485

290, 684,377

772, 281, 299j 1,846,495, 651

57,779,227

9,142,461

215,397,375 5,370, 638, 5971 3, 203, 049, 841 12,257,707,313

6,439

Reporting net income
Reporting no net income _

no!

Notes
receivable

$20,346,562
$23,850,194
12, 263,112
11, 505, 792
42,843, 772|
57, 269,435
34,084,184;
48,121, 968
42,923, 456 i
66,352,134
57, 762,4971
93,002,110
52,250,932! 102, 937,334
129, 538, 532| 301,154, 214
271, 607, 380! 1,020,711,467

3,793
2,646

1,723;
378;
872!
319J
229




Cash a

$6, 068, 389|
3,077,9881
18,280,342
13, 111, 089
33, 807,648
25, 611,728
27,805, 547
92,456,892
225,186,132

Under $5,000
$5,000 to $10,000
...
$10,000 to $50,000$50,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000
$500,000 to $1,000,000
$1,000,000 to $5,000,000
$5,000,000 and over

Grand total

Tax exempt investments

$4, 231,896
2,169,032
10,066,958
7, 519,909
12, 554,625

$27,329
45,462
126,291;
601,051:

o
GO

o

o

Capital stock

Liabilities

of net. income
Notes
payable

Accounts
payable

Bonded
debts and
mortgages

Miscellaneous
items not
Preferred

Deficit

Surplus and
undivided
profits less
deficit 3

by nature of
liabilities

Under $5,000—.
$5,000 to $10,000
$10,000 to $50,000._.
$50,000 to $100,000.
$100,000 to $250,000
$250,000 to $500,000
$500,000 to $1,000,000
$1,000,000 to $5,000,000...
$5,000,000 and over

$19,841,702
7,181,140
29,719,325
20, 401,530
18, 238,139
15,857, 795
13, 428,852
41,840, 251
83, 935,176

$10,470,692
5,934, 883
19, 272, 653
12, 965,897
15,857, 227
18,483, 707
31, 754, 771
58, 275, 609|
240, 679,182)

$3,457,891
1,408,936
11,275,357
6,145, 786
14,254,953
59, 514,168
44, 090, 061
77, 591, 509
518, 910, 952

Reporting net income
Reporting no net income

250,443, 910
140, 380, 742

413, 694,621
75,025,165

736, 649, 613
63, 555,061

1, 294, 790, 261
193,146,071

390,824, 652|

488, 719, 786

800, 204, 674

1,487, 936, 332

Grand total

Common

Surplus and
undivided
profits

$8,346,422
6,852,990
19, 715, 734
14, 616,137
89,824,068
28, 280, 594
65, 941, 710
260, 231, 575
800, 981, 031

$12,912,193|
$69, 789,699
7,560,935 j
34,066, 226
45,370,635!
127, 771, 410
32,855,503)
126,420, 272
41, 700, 009!
166, 709, 203
81, 728,386}
165, 922,078
31, 657, 930
214, 435,104
216, 999, 661
872, 752,838
393, 342, 790 2, 800, 387, 831

$19, 507,266
12,765,083
69, 672,686
61,816,140^
100,321,638
119,339,897
125,966,596.
498,180, 429
1,821, 965,028 .

864,128,0421 4, 578, 254, 661
267, 569, 522!
613,193, 550

2, 829,534, 763
104, 847,463

47, 655, 352
119,850, 780

2, 781,879, 411
-15,003,317

2,934,382,226

167,506,132

2,766,876,094

1,131, 697, 564

5,191,448,211

$5, 867,560
1,920,346
3, 701, 519
8, 395,888
3,700, 279
19, 738, 507
4,331, 253

$13,639,706
10,844,737
65,971,167
53,420, 252
96, 621,359
99,601, 390
125,966, 596
493, 849,176
1,821, 965,028

n

1
For comparison with the n u m b e r of corporation income tax returns filed, see Table 17.
3 Includes cash in till and deposits in bank.
3 Minus sign (—) indicates deficit.




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OO
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TABLE 18.—Assets and liabilities—Statement showing, by major industrial divisions and by size of net income, the number of balance sheets
and the major items of assets and liabilities, as of December 81, 1926, or at close of fiscal year nearest thereto—Continued

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MANUFACTURING-STONE, CLAY, AND GLASS PRODUCTS
Assets

Size of net income

tabulated i

Under $5,000
$5,000 to $10,000.._
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000
$500,000 to $1,000,000..
$1,000,000 to $5,000,000.
$5,000,000 and over

.

Reporting net income
Reporting no net income. _
Grand total




Tax exempt investments

Number of
balance
sheets

_._

Cash *

Notes
receivable

Accounts
receivable

Inventories

Obligations
of States and
Territories
or political
subdivisions
thereof

Securities
issued
under the
Federal
farm
loan act

1,299
314
631
191
137
52
32
30
4

$3,870,647
2,132,157
11,624,086
8,838, 687
10, 339,445
9, 798, 649
13, 240, 264
36, 613, 810
3, 511, 565

$2,677,190
1,361,243
4,857,952
3, 501, 280
3, 761,436
2,120, 205
5, 400,443
5, 578,032
2,851,428

$17,368, 694
7, 209,188
31, 760,656
17,968, 956
20, 053,091
17,173,046
15,996,472
34, 706, 730
25,108, 694

$19,220,770
8, 555, 902
34, 217,107
21, 841, 817
26, 470, 709
34, 521,167
24, 695,318
67, 376, 111
35, 641, 978

$90,374
2,000
704, 687
1,041, 903
554,381
223, 303
820, 333
370,108

$74,524

2,690
1, 544

99,969, 3101
7,882,873

32,109, 209
6,419,892

187, 345, 527
23, 863, 082

272, 540,879
38, 918,398

3, 807, 089
116, 843

38, 529,101

211,208,609

311, 459, 277

3,923, 932

4,234

107, 852,183

Obligations

of the United
States or its
possessions

Real estate,
buildings,
equipment

Miscellaneous items
not segregated by
nature of
assets

Total

$462,633
235,945
2, 879, 765
1, 946, 735
4, 352, 381
2, 303, 506
9,833, 009
34, 378, 414
22, 341,196

$45,183,329
29,439,022
98, 390,169
73, 975,055
107,012, 040
113, 645, 814
127,922, 984
251, 427, 625
133,987