Full text of Statistics of Income : 1926
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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/' 7and "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, 649 100.00 Cumulative distribution over class below Amount $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 Cumulative distribution under class above Amount Per cent $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 Per cent 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 Total incomeGeneral 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 Total. Net income. Per cent 7, 769,101, 652 30.53 25, 447,435,831 100.00 2,826, 509, 251 11.11 178, 215. 623 484, 205,308 .70 1.90 3, 488, 930,182 13.71 21, 958, 505, 649 ; 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 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. 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. Capital net gain from sale Rents of assets and held more royalties than 2 years Partnerand Business ships salaries 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 14.04 6.81 Interest on GovInterest ernment obligaand invest- tions not ments wholly exempt from tax 1.24 8.85 15.21 20.63 30.77 32.03 45.01 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 3.59 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 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- 6.77 .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 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 Grand total of businesses reported Net profit Per cent Per cent from business 6.75 1.72 28.95 35.65 $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, 576 100.00 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 Leather Aggregate related and quar- products, and and texrying beverages, indusleather tile and to- products tries products 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 and rub- and wood pulp, and and pub- allied clay, 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 manufacTotal ConstrucTrade and tion turing manufacmetal turing indusproducts tries 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 5.39 1.33 .13 .07 100. 00 filed _ AND LIABILITIES _ _ (CORPORATION Amount of tax $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 1, 229, 797, 243 Amount of deficit Per cent 1.42 3.77 5.15 6.37 9.70 8.01 8.10 19.07 37.82 100.00 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 28. 69 22.95 24.02 8.23 5.74 3.06 1.90 1.24 4.17 2,168, 710, 302 100.00 , _ _ . 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, textile leather rubber beverages, and 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 77,013 782, 816, 623! 13, 428, 726, 20051,109, 719 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 3 O o 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 and amusements, holding comhotels, etc. panies, stockbrokers Nominal concernsnature of business not given o 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 5 3 o GO o 3 o o 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 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 1,313,009 | 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 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 o o 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 3 o O to CO 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 O GO processes and their accompanying supplies, as tabulating and accounting machines, etc Total trade 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 _ . 1,866 1,591 22,915,147 1,266, 771 2, 581,128 275 1,929,108 8,938 8,029 280, 379, 761 8,688,002 35,091,375 909 8,337,805 427 338 539 351 289 461 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 J a 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 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, 525137, 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 1913 22 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 on capital W a r excess- Tax gain 12H profits tax netper 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 il Revenue for fiscal year ended June 30 immediately following 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 1, 235,015,786 822, 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, 774,601,508 1, 747,917,122 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, 003,283 4, i, 872, 788, 835 237:2, 641,904, 702 2, 653,026,193|2, 991, 187,90513,463,852, 012 3, 838, 953, 366 !2, 378,759, 237: 1,958,156, 206' 2, 255,871, 780 2, 538,079,115|2,855, 396,811,3,544,898, 31r9 3,( 1,622,482 979, 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, 223, 854 833, 898,23711,066, 783,643(1,418,948, 285 1',389,339,134 163, 520,999! 260, 203, 553 280, 656,213 377, 644,950 572, 859,982 570,189,915 145,948, 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 $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, 694 691,492,954 1920 1919 $26,481,602 35,415,344 82,928,720 93,057,963 142,448,679 130, 240, 648 147,428, 655 95, 680,064 136,155, 916 79,164,847 69, 834,148 88,885, 249 $24,696, 200 28, 257, 861 75,914,847 91, 537,910 164, 832, 523 154,946,343 186, 357,608 118, 705,303 163, 095, 349 86,031,032 76, 228,132 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 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 ow o 7,081,816,033 28.02 7,769,101,652! 30.53 ^ 24, 871,908,354 100.00 i.ool 29, 247, 592, 637 100.00 29, 578, 996, 575 100. 00 25, 272, 034, 69l!l00. 00 25, 447,435, 831* 100. 00 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 exemption and Single, or mar- Ij Personal credit for dependents ried and not living with husband or wife Married and living with husband1 or wife Married Single and S Gross living i income with married Credit I and !regardfor Net 5 less of hus- ! not j less of each income amount income iamountj band living 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 1,000 1918 11919-20.. 2,000 1926 $4,000 $3,000 4,000 I 3,000 2,000 I 1,000 $3, 000 3,000 1,000 2,000 1924 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 the sale of capital assets held for more than 2 years, is deductible from total tax, to the extent of 12'H P e r 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 ES g a W. O M oo 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- 33 34 $96,000 to $100,000 $100,000 to $200,000 $200,000 to $300,000 $300|000to $500,000 Over $500,000 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 ing no income Reporting 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 following3 the year shown above. 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 $55,281,461 162,073,156 213,305,243 800,570,917 507, 215,825 838, 508, 564 713, 779, 767 815,090, 903 1, 701,416, 343 2, 554, 269,070 1920 Number of returns Amount 75,905 46,868 27, 615 35, 994 $65,835,628 151, 338, 556 194, 776,140 786, 538, 508 7,092 5,497 2,124 1,142 836 496, 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 Distribution 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 115, 518 19,772,361 | 110,564 995, 546, 241 317, 579 7,671,738,888 | 320,198 8,415,872,217 1921 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, 883 142,362 | 2,029,423,744 345, 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 _ 1 None. 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 of— 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 of— The excess profits tax for the current year and Dividends received out of earnings from Mar. 1, 1913, to Dec. 31, 1917. 2 1 2 4 Credit Amount subject to tax Rate per cent | 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 of— 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. Net income in e xcess of the sum of— 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. 1STet income equal to 20 per cent of invested capital less credit. 1sTet income in excess of 20 per cent of invested capital. 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 30 65 12 1918 Same as 1sTet income equal to 20 per cent of invested capital less credit. 1vTet income in excess of 20 per cent of 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 Number of returns. 9,353 Per Distribution Gross estate under $50,000 Gross estate over $50,000 229 2,163 Amount Per ! Amount Per U n d e r $50,000 $50,000 t o $100,000 $100,000 t o $200,000 $200,000 t o $400,000 $400,000 t o $600,000 2,690 1,232 1,259 837 350 Per cent Amount Per cent Per cent II n w Form of property: $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,i, 244,103 58.60 Mortgages, notes, cash, etc Insurance Jointly owned and other miscellaneous property Transfers made within 2 years prior to date of death 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| 2.35; i 1,103,569; .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 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 _ $600,000 t o $800,000 $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 —. aM 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, 753 joy,yi/, to6\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 17.58 .02 12,018,991 562, 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 $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 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 Gross estate Deductions $840,756 $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 1,671i |! 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] States and Territories 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 _ _. - - _ -_ ___ 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 _ Estate not subject to tax Estate subject to tax Total number of returns Number Gross estate 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, Deductions 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 Pennsylvania.. South Carolina South Dakota Tennessee Texas Utah Virginia Washington West Virginia Wisconsin Wyoming Total -.. _ __ . __. _ 9 871, 450 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 2 151, 505 } 100, 045 53, 050 1 _ 53, 050 52, 743 307 3 275 25, 306, 320 150 16, 269,194 9, 883, 314 G, 385, 880 127,164 _ ._-._ _ 4 261, 845 309, 951 1 1 510, 078 47, 085 516, 254 58,102 2 151, 505 167, 716 1 100, 045 117, 606 125 9, 037,126 11, 025,164 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 $8, 796,152 $18,434,317 2,163 286, 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, 586 292, 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 Tax credit1 Net tax after deducting tax credit $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 of 1916, act of 1917. act of 1916. act amended. In effect In effect In effect from Oct. from Sept. from Mar. 4, 1917, to 9, 1916, to 3, 1917, to 6.55 p. m. 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 In effect from 10.25 a. after 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 lOvSS 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 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 -. » . _ . - - _ _ Total i Alaska included in the State of Washington. cent Average Average ofPer populanet income income tax per tion filing returns Per cent per return return $2, 449,196 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.. 2 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 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 1 Total Nontaxable 2 Taxable $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 36, 781, 773 $72,860 $72,860 2,344,770 5,597,322 5,597,322 4,071, 994 4,071,994 5, 560,115 5,560,115 4, 637,656 4,637, 656 4,999, 519 4,999,519 5,112, 506 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 $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 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, 766 912,917,534 200, 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 Total 2,344, 770 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 $55, 538 $4.69 583, 537 1, 761, 233 3.00 . 17 1, 380, 620 4, 216, 702 9.31 .39 .36 993,914 3,078, 080 12.91 1,392, 762 4,167, 353 12.52 .28 975, 929 3, 661, 727 20.63 .38 933, 461 4, 066, 058 32.31 .50 864, 608 4, 247,898 45.85 .61 782, 309 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 Nruemt ubrenrs of I Net income 1 turns 613 j 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 Number | of reNet income i turns $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 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 Single women—Not heads of families 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 Net income of re- Net income i Number returns returns $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 l 28,540 $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 Total _ Nontaxable 2 Taxable 1 J Net income 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 Single men—Heads of families 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 $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 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 3, 545 $6,000 to $7,000 22 554 $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 net States and Territories Capital gain from sale of assets held more than 2 years 2 $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 ! Govern- j Interest and ment | investment gationsoblire- 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 bonds and under obligations ritories, or poli- the Federal 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 $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 Capital net gain from sale of assets held more than 2 years $53,421 129, 675 79,840 240,463 159, 611 170,993 99, 246 588, 711 173, 809 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 $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 $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 Net tax $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 1,132,681 166,773 | 2,384,044 I 1,132,681 68, 633 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 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 $1,014 2,775 595 893 128 935 124 9,132 2,192 250 166 1,408 $17, 439 48, 906 5,521 10, 080 $14 $14 $3 $11 7,609 7,609 1, 901 5,708 14, 337 14, 337 3,652 10, 685 8,272 8,272 2,090 6,182 16, 536 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 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 Total Nontaxable Taxable 2 Net income l 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 (3) Surtax 12M 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 i i cent on capital net loss from sale of assets held more than 2 years Net tax O TJl 3 O I $877, 863 $602, 736 §10. 979 $113, 202 $7, 222 $105, 009 $14,150 $126, 381 $131 10, 509 41, 716, 578 4, 333, 839 30, 591 195,148 266,262 244,212 24, 395 534,869 34, 258 4,000 6, 509 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 0002 $7,000 to $8,000 $7 000 to $8 000 $8,000 to $9,000 2 $8,000 to $9,000 $9,000 to $10,000 2__. $9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000 $30,000 to $40,000 $40,000 to $50,000 $50,000 to $60,000 $60,000 to $70,000 $70,000 to $80,000. $80,000 to $90,000. $90,000 to $100,000 $100,000 to $150,000 $150,000 to $200,000 _ $200,000 to $250,000 $250,000 to $300,000 . . $300,000 to $400,000 $400 000 to $500 000 $500,000 to $750,000 $750,000 to $1,000,000 $1,000,000 to $1 500,000 $1,500,000 to $2,000,000 $2,000,000 to $3,000,000 $3,000,000 to $4,000,000 $4,000,000 to $5,000,000.. $5,000,000 and over Classes grouped 3... Total.. 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) $706 10,336 1,673 5,126 894 20,185 8,934 5,538 5,379 6,933 6,706 14,859 7,223 5,881 582 (3) $1,637 8,503 6,482 1,125 83, 551 16,119 16,119 3,922 22,137 22,137 5,294 16,843 16,938 | 12,197 21,686 21,686 4,748 21,041 21,041 3,400 17,641 21,145 21,145 2,828 18,317 20,192 20,192 2,473 17,719 20,361 19,487 15,818 16,702 20,789 15,694 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 $92,104 79,124 65, 242 45, 457 58, 745 191, 882 142, 406 80, 467 147, 331 124,407 82, 542 33,514 $704, 261 1, 620, 524 2, 522, 803 2, 793,139 320,095 320,095 79, 503 240, 592 433, 251 433, 251 106, 330 326, 921 325,018 325, 018 69, 866 255, 152 361, 288 361, 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 $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 I3 3o 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 3 () 16, 854, 662 () 653,121 () 20,516 () 15, 274,973 () 44,157 () 291, 825 () 1,909, 372 () 2, 245, 354 13, 630 19,954 1,157 11,600 298 17, 636 2,817 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 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 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 •' 78,166 ! 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 84,404 20,341 64,063 66,465 14,685 51,780 78,166 14,890 63,276 80,342 14,637 65,705 78,676 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. GO 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 . Total __ Nontaxable Taxable 2 Number of returns 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 Tax credits 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 ! o 81, 449 433, 776,846 114,167. 231 739, 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 3 o j 15, 762,559 98,404,672 o $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 $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 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 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 2,462 J. 7,703 8,169 "8," 169" 1,665 6,504 ~9~417 "9,417 1,814 7, 603 8,324 8,324 1,471 6,853 7,672 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 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 2,374 () $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, 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 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 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 ._ ... Number of returns 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 $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 Capital net gain from sale of assets held more than 2 years $78,715 223, 565 175, 096 253, 842 99, 839 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 $1,159 $249 $910 35,451 35,451 8,909 26, 542 72, 577 72, 577 18. 075 54, 502 36,364 36,364 1 9.067 27,297 49,900 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 $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 I 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 Total. Nontaxable Taxable..- 2 I j 429, 779 515, 762 2,126, 659 1,479,937 658, 218 511, 766 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 ! () 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, 018 865, 284 245 28, 805 242,127 327,410 598, 342 657 40, 024 198,055,768 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 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 not2 deducted. 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 obturns of assets Dividends ment ligations held more reported 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 2 412,194 41~92l! 5,196,096 j 612 $8,000 to $9,000 2 41, 921 416,364 j 391, 619 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 $13,000 553, 977 6,808 35, 862 3, 774 2,623,650 ! 194 $13,000 to $14,000 42, 670 562 7,779 36, 090 13, 395 2.286.797 i 2, 526, 43, 869 158 $14,000 to $15,000 027 64,538 153, 206 17, 663 9,424,478 I 1, 429, $15,000 to $20,000 550 217, 744 662, 671 112,919 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 1, 353, 701 3, 418,177 j 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 ! 106, 482 25, 337 461, 013 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 Total Nontaxable2 Taxable 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 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 4 744 708 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 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 $11,033 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 ! $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 Income classes $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 Number of returns Net income l 780 895 78 521 25 309 19 175 17 107 1 82 44 32 19 13 21 38 23 9 9 $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 $3, 818 938 194 9,228 938 418 (3) 1 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 $16,408 $4,457 $11,951 15,860 15,860 3,336 12, 524 14,130 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) 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 (3) (3) 12Hper cent on capital net gain from sale of assets held more than 2 years $16,408 I 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) _ .. 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 Total. Nontaxable Taxable 2 428,164 125, 988 7,635 11, 636 26, 397 38, 033 313 37, 720 11,617 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 $6,000 to $6,000 $7,000 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 1, 363, 878 $25,000 to $30,000 179,170 2, 501, 477 2,659, 309 157, 832 1, 295,431 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 $2,000 000 2 $3,000 to to $3 $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 Number gain Governof reNet income 1 from sale obturns of assets Dividends ment ligations held more reported 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 19, 696, 585 38, 536, 544 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 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 i 51,449 1 94,807 1—, - GO 5 O o () 1,900,475 60 9, 073, 819 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 o $1,008 $206 $802 51,449 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 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. H( a m 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 $11, 342 14,424 8,706 4,474 18,441 21,942 7,505 6,105 14, 251 15,119 12,955 4,037 $11,485 55,264 103, 585 101,057 29,894 29,894 7,433 22,461 60, 639 60, 639 15, ill 45, 528 35, 722 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 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) 3,528 474 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 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 Nontaxable 3 . Taxable 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 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 obDividends ment of assets ligations 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 $750,000- -. $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 $511,079 698,281 $312,173 442,336 3 1,019,713 831,236 $642 319 $207,560 268,640 ! 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 $77,196 75,381 $25,945 $86,023 110,138 $643 286 $85,380 109,852 4 125,194 33,580 158,778 111 158,667 o o Total Nontaxable 2 Taxable 3 3 Normal tax 12H per cent on capital net gain from sale of assets held more than 2 years Tax credits _- 32, 821 169,100, 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 i $665 $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. 585,278 555 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 (33) (33) (3) (3) () () i $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) 8 $25, 288 161, 558 120, 138 119, 264 319, 779 173,124 15, 252 549, 536 380, 507 (33) (3) () 71, 261 17. 514 i 70, 015 70,015 15.479 54, 536 75, 727 75, 727 14, 078 61, 649 69, 868 69, 868 11,187 58, 681 62, 053 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 (33) (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 (33) (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 (33) (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 (33) (3) () $3, 069 20, 041 14, 595 14, 908 39, 974 21, 641 1,906 68, 692 47, 080 (33) (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 53, 747 71, 261 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 $7, 553 13, 741 12,484 6,636 4,366 23,955 31,471 30,246 27,036 12,692 7,602 717 Capital net gain from sale of assets held more than 2 years $57, 503 62,328 198,251 62, 538 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 $420 $93 8,793 8,793 2,152 17, 844 17,844 4,386 13,458 Io 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 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._ Classes grouped 3 Total Nontaxable 2 Taxable .. . 16 8 10 27 10 4 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 ("«) (33) () (3) (33) () (33) () (33) (3) (3) () (33) (3) () (3) 1 (3) (3) (3) (3) 19,491 8,419 19, 967 32, 548 24, 710 7,575 (33) () 8 (3) 86,826 61, 049 101, 771 320, 926 180, 205 115, 565 (33) (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 (33) (3) (3) () (33) (3) (3) () (33) () (33) () (3) (3) (3) 2, 258, 935 1,912 4, 856, 340 5,489 382, 535 607, 043 995, 067 89 648 994, 330 19, 709 107, 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 $8,000 40,175 216, 535 216, 535 2, 961, 970 2, 705, 928 350 $8,000 to $9,0002 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 1, 755, 374 $85, 743 2, 768, 552 112, 348 $30,000 to $40,000 927, 435 33. 795, 521 14, 795, 519 758 114, 304 1, 251, 672 1, 635, 416 156, 219 2, 438, 288 56, 691 $40,000 to $50,000 646, 653 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, 331 164, 658 1, 777, 375 070, 607 1, 472, 989 218, 834 2, 037, 223 26, 214 $60,000 to $70,000 345, 400 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 7, 086, 713 158 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 5, 685, 504 118 23, 575 1, 487, 035 185, 298 1, 377, 650 11,138 $90,000 to $100,000 172, 602 1, 019, 750 32, 690, 271 17, 271 70, 074 5, 064, 965 991, 280 632,027 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. *1 Nontaxable. Specific exemptions exceed net income. 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 11,245,078 800 15, 936, 987 8,147, 788 11, 619, 700 5,933, 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 $29,135 23, 318 13,080 29,948 13,346 67,476 120, 706 61, 907 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 () $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) 3 239, € 58, 044 181, 646 128,860 164,746 164, 746 "35," 886' 186, 005 186, 005 "35," 406" 150, 599 183,058 183," 058 32, 764 150, 294 186,108 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 7 181, 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 3, 267, 250 521,7 3, 970, 663 3 o o 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. o () () 4,173, 664 174, 983 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 Tax credits Total $2,114 $2,114 ~42,~779" 73, 991 Net tax 3 $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 $104,862 241, 571 237,267 255,185 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 $498 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 fcO o 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 $2, 776 7,815 9,398 11, 991 12, 257 102,353 137,521 183,840 371,624 358,957 295,404 280,269 $13,108 30,170 29,385 31,897 52," 533 13,800 57, 341 63,605 "16,874 52, 731 16,377 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 Number gain Governof reNet income l sale ment ob- from turns of assets Dividends ligations more reported held 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 r $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 •_ $135, 804 409, 982 508, 538 790, 968 631,110 589, 529 433, 277 2, 230, 995 $722 $258 $980 $980 50, 464 50,464 123,137 123,137 29, 249 73, 834 73, 834 18, 227 119, 364 119, 364 29,810 1 89, 554 114, 441 114, 441 24,395 ; 90, 046 112, 642 112, 642 22,079 90, 563 115, 342 115, 342 21,039 ' 113,880 113, 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 obof assets Dividends ment ligations 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) $2,239, 857 640,172 1,063, 256 1,280,419 (3) 943, 416 (3) (3) (3) Tax credits Income before deducting tax credits Normal tax $114,633 32, 558 13, 897 37,184 (3) 9,382 (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 : : : : : : : : : : : : 1 8 3 j 2 U2 $83 $83 $16 $67 14, 054 14, 054 3,493 10, 561 27, 703 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) (33) () 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 $5, 673 12, 634 3, 031 1,963 11,120 2,304 2,681 10,122 11,144 1,982 2,549 1,390 6,332 $26 17, 077 18, 204 583 (33) (3) () 82, 055 -.-J 15,720 20, 750 20, 750 5,030 14, 673 14, 673 2,675 14, 322 14, 322 2,283 12,039 13, 914 13, 914 2,169 11,745 12,080 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 (33) (3) () 10,610 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 (33) (3) () 113, 582 1,485 1,718 1,252 1,374 795 946 3,760 3,115 1,520 1,411 129 683 13 (33) (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 (33) (3) () 92, 716 $3 2,135 2,206 73 (33) (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 $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 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 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 oo 138.568 277, 785 40, 863 00 7,234 2,226 11, 210 62, 707 (3) (3) (3) (3) 28, 020 34, 099 33,145 35, 254 44,163 44, 355 7,838 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 GO 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 ! ! $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 ! o 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. 2 o 4,012 5,344 6,419 -. . ._ i I 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 $2,000 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 $8,000 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 Number gain Governof reNet income J from sale obturns. Dividends ment of 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 Normal tax 3 () Surtax (3) 12H per cent on capital net gain from sale of assets held more than 2 years Total (3) (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 i . ?43.812 : ... 255 365 243,812 77,163 166.649 255 365 48 026 ; 207,339 268,944 268, 944 49, S89 219,055 265 142 265,142 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 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 $106 1,000 597 4,565 98 21 5,854 134 549 $6,492 $3 $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 $2 798 2,352 7,798 1,934 5,864 8,536 2,096 6,440 11,074 11,074 2,754 9,877 9,877 2,085 9,641 9 641 1,561 8,080 9,625 9,625 529 9,096 8 245 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 Total Nontaxable Taxable 2 ! 1 1 1 (3) (3) (~3) (3) (3) (3) (3) (3) (3) (3) (») (3) (3) (3) (3) (3) (3) (3) :::::::::: _ _ . . 627,907 122,692 320,419 6,514 15,706 40, 052 62,272 185 6,513 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 GovernobDividends ment ligations 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() 1 >. (M ,, " : 753,044 (,(></->. L9G 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 | 77 375, 371 286 L 6,476,885 1,656,? 247,164, 324 1, 656, 969 j 247,164, 324 CAROLINA $316 15, £ 30, 891 I $32, G86 77,493 137, 526 155,153 42,161 8,148 61,200 281,488 3,961 12,019 24,254 32,081 7,827 ~21,~738" 5,082 16,656 30,891 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" 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 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 94,442 436,492 553 ! 26,553 j $241 $316 15,980 $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 7,375,657 ., >, L75, 420 |161, 749, 630 I 35, 373,128 255, 298,178 j 6, 476, 885 $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 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 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 Total Nontaxable Taxable 2 7 4 1 5 1 3 1 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 xn H ' "" 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 35, 332 153,231, 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 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 ... $1, 076 5,084 395 3,637 1,018 7,818 1,753 1,466 552 388 $12, 831 46, 127 4,079 5,367 5,367 1,288 8,439 1 8,439 2,080 8,255 8,255 1,670 8,082 8,082 1,330 6,752 8, 030 8,030 1,189 6,841 7,096 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 Net tax $1, 013 $2, 565 $2, 565 $652 155, 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," 688 208,843 230,491 $416,324 823,994 I 1,272,303 I 1,881,270 I 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 155,448 208,843 $158, 756 124,831 151,158 106,620 103,155 481, 247 248,329 151, 369 396,413 293, 521 100,365 79,904 Total Tax credits 230,491 o 232,703 232, 703 44, 706 187, 997 232,432 232,432 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 (3) 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 - .. 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) (3) sin Qfii 10,102, 084 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) 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 Number gain Governof re- Net income * from sale obturns of assets Dividends ment ligations 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 CO (3) « (3) $ 8 (3) (3) (3) CO (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 L204, 9] 8 16, 459 134, 654 16,459 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 30,034 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 2deducted. Nontaxable. Specific exemptions exceed net income. » Classes grouped to conceal net income and identity of taxpayer. 1 O W 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 Total _ Nontaxable Taxable 2 _. 2 5 1 2 4 _. Dividends Interest on Government obligations reported for surtax Capital net gain from sale of assets held more than 2 years $154,226 594, 288 $949 1,580 $265, 552 354,248 Net income * $320,849 1,109,130 Income before deducting tax credits 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 o . ._ 324, 576 2, 726, 619 287,030 64,006 2,448,453 3,847 15,074 306,057 324,978 402 30, 955 135,030,190 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 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 -• — to • $5,000. $4,000 $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 $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, 281 272 3,533 6,911, (3) (3) () 617, 312 152,598 464, 714 '~376,~76l" 75,875 "366," 886 407, 514 407, 514 419, 704 "419," 704" 415, 325 415,325 426,054 412.131 396. 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, 273 840 498 728 462 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 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, 284 361, 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 """" 1__- .. " T" $9, 572 22,147 16, 549 6,388 10, 390 46,144 46, 029 10, 533 45,323 16,481 18, 536 28, 254 $137, 696 186, 374 249,108 347,460 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 $627 $135 13, 565 13, 565 3,422 10,143 29, 599 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 31,822 5,534 26, 288 30,845 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 3 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 (33) (33) () () 244,999 223, 051 124,482 967, 070 242,184 103,016 93, 336 263, 544 292, 234 (33) () 10, 207 2,411 301 17, 846 12,174 4, 928 2,231 390 1,577 (33) () 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 (33) () 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 (33) () 2,795 2,722 1,064 1,748 1,204 1,286 848 84 472 (33) () 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 obof assets Dividends ment ligations 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 3352 7, 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 £ gm 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, 628 460 200,993 8,440 461, 331 40,936 200,993 8,440 461, 331 40, 936 31, 664 5,088 I 40,168 231 420,164 231 420,164 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, 628 9,023 473 506 4, 335 4,491 10,332 43 531 $127 ~2~563" 7,785 7,785 1,601 6,184 6,073 6,073 l,63§ "5,"040 6,114 6,114 946 5,168 6,465 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 Number gain Governof reNet income * from sale obturns of assets Dividends ment ligations 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) $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 10,656 I 2, 125 () $76, 928 128, 501 126, 110 222,064 14, 776 117, 505 570, 018 632, 212 8,067 151, 208 2,500 (3) 39,318 39,318 9, 736 i 44,039 | 44,039 8,138 35,901 ' "43," 704" I 43, 704 7,664 36,040 41,317 1 41,317 7,156 34, I d 39,' 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, 567 746, 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 $24, 538 28,165 27, 440 16, 738 15,099 175, 901 66, 504 41, 748 120,565 62,479 48, 243 46,135 $140,416 338, 350 686,501 809,124 $330 $330 46,082 46,082 $249 $81 "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" 178,489 230,089 230,089 39, 675 190,414 225, 664 "225," 664* 33,185 192,479 " 197," 686" 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 $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 Total Nontaxable 2 Taxable __ . 53 29 34 76 25 10 8 9 3 5 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) 1,010,925 1,053, 766 776, 710 2, 801, 649 2,136, 336 414, 483 1, 090,199 654,481 396, 281 (3) 1 (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, 339 111,438 547. 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 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 12V2 per Capital Interest on net Number gain Governof re- Net income i from sale ment obturns Dividends ligations of assets held more reported than 2 for surtax years Normal tax (3) 2 (3) (3) 1 3 3 () Tax credits (3) Surtax cent on capital net gain from sale of assets held more than 2 years Net tax CO (») (3) (») (3) 3 3 00 (3) () () 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 () I o CO ». Total.. Nontaxable Taxable Income before deducting tax credits 2 $773,423 $792,162 $106 8,646 42, 209,083 9,478, 779 58,560 3,170 5,476 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 $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 9 2 2 1 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 (33) () 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 (33) () I, 529,158 299,114 $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 (33) () $21,242 198, 223 271, 795 156, 580 85,606 285,465 294, 688 442,858 364,114 625, 298 46,566 6,764 (33) () 38,554 38, 554 9,386 29,168 35,074 35,074 6,823 28,251 35,700 35,700 6,656 29,044 33, 767 33, 767 5,742 28,025 36, 780 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 (33) () 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 (33) () 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 (33) () $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 (33) () $2, 655 24,703 33, 672 19, 573 10, 700 35, 683 36,837 55,357 45,514 78,164 5,821 845 (33) () $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 Number gain GovernNet income i of refrom sale ment obturns of assets Dividends ligations 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 $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 $32,345 38,327 169,609 141, 631 152,819 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 $371 $77 $294 42, 813 42, 813 10, 579 32,234 99, 217 99, 217 24, 749 74,468 75,437 75,437 18, 797 56, 64C 134,220 134, 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, 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 § ao 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 (3) (3) (3) 1 3 3 (3) () 20,898 4,646 11,499 3,678 9,986 117,862 120,487 276, 936 () (3) 86,322 24,097 149, 569 44,216 71, 334 (3) 14,733 15, 061 34, 617 634 73 950 24 6 121,953 43, 804 195,685 47,894 81, 320 (3) (3) 3 3 () 50 121,319 43, 731 194,685 47,870 81,314 (3) (») (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, 795 299 234 60, 329, 748 5, 373,173 185, 262,302 22, 251, 622 299, 234 44 440 48, 604 227, 845 276, 889 1,483, 764 1,184, 525 351,470 3, 019, 759 | 2, 978, 397 1,483, 764 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 Number of returns Net income* 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 1 2 2 (3) (3) (3) 1,878,434 Dividends 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, (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 $3,0002 $3,000 to $4,000 $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, 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) " 15," 538" 70, 150 13,769 I ~70~265 84,034 84, 034 82, 542 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 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 . _ 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) (*) (3) 12H Per cent on capital net loss from sale of assets held more than 2 years Net tax (s) (3) (3) $7, 066. 568 $2,336,921 $4,931,913 $148 $380, 897 $616, 489 $997, 534 $61 (3) $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 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 " §^ Tax credits Income before deducting tax credits Normal tax h 1 O GO 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 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 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 Total Nontaxable 2 Taxable 89 9 8fi 47 43 32 28 20 57 29 21 10 8 6 1 1 2 .. 96, 549 12,010 8,656 30,146 38,802 625 $9 38,168 8,930 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 Y1pear ar 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 1924 22 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 incomle tax returns of 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 of statistical data from income tax returns of 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 of statistical data from income tax returns of 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 $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 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 $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 33 17 Total Choetaw: Miscellaneous 50 _ 31 696 47 39 _ 86 34 75 14 _ Total Total Escambia: Atmore Brewton Flomaton Miscellaneous 26 Cleburne: Heflin.. 20 Coffee: Elba Enterprise- 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 _ Total _ - Total.- 51 Geneva: Geneva _ Hartford Samson Miscellaneous 28 16 18 5 100 11 111 Hale: Akron Greensboro Miscellaneous.. 14 60 24 Total. _. 98 Total 58 = Iil 38 17 55 Henry: Abbeville Headland Miscellaneous Dale: Ozark Miscellaneous.. Total.. -. Total 36 _ 67 Total Greene: Eutaw Miscellaneous. 16 20 Total... 39 12 4 172 Cullman: Cullman Miscellaneous __ 11 97 35 21 3 16 Crenshaw: Luverne Miscellaneous 35 8 59 383 3 488 _. Fayette: Fayette Miscellaneous 350 Coneeuh: Evergreen Miscellaneous.. Total Total Total- Total _ 640 56 Elmore: Tallassee Wetumpka Miscellaneous Clay: Ashland Line ville Miscellaneous.. Total.- Dallas: Selma Miscellaneous De Kalb: Fort Payne _. Miscellaneous Clarke: Jackson Thomas ville. __ Miscellaneous.. Covington: Andalusia Florala Opp River Falls Miscellaneous. Number of returns County and city 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 280 16 296 Jackson: Bridgeport Scottsboro Miscellaneous. Total Jefferson: Birmingham.. Bessemer. Blossburg Brighton Fairfield Leeds Miscellaneous.. 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 27 39 17 39 5 Total 100 Mobile: Mobile Prichard Whistler Miscellaneous 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. Marion: Miscellaneous. Marshall: Albertville Boaz_. Gunters ville Miscellaneous Total Randolph: Roanoke M iscellaneous Total Total Number of returns 29 Limestone: Athens Miscellaneous. Lowndes: Fort Deposit.. MiscellaneousTotal 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 Territoriesof rex returns distributed luted by counties, and by cities, townships, and post offices, calendar year 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 Total Coconino: Flagstaff Williams Miscellaneous 1 360 265 90 105 _ Total 460 Gila: Globe Hayden Miami Miscellaneous 402 77 421 158 Total -. 1,058 Graham: Safford Thatcher. Miscellaneous 71 10 27 Maricopa: Chandler Glendale... Phoenix Tempe.. _ Miscellaneous Total ._ 45 81 128 2,788 85 88 3,215 Mohave: Kingman Oatman M! iscellaneous 152 42 20 Total 214 Navajc Holbrook Winslow Miscellaneous 64 379 17 Total 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 Total Baxter: Miscellaneous.. Benton: Bentonville Rogers Siloam Springs Miscellaneous Total 146 25 51 104 57 41 253 Total 56 Bradley: Warren Miscellaneous 129 19 Total 148 Calhoun: Thornton Miscellaneous 33 Carroll: Berry ville Eureka Springs Miscellaneous Total 76 Chicot: Dermott Eudora. Lake Village Miscellaneous Total 33 22 128 _. 28 3 Cleveland: Miscellaneous 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 46 27 Total Cleburne: Heber Springs Miscellaneous Boone: Harrison Miscellaneous Total.- Clay: Corning Piggott Rector Miscellaneous 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 Lafayette: Lewisville Stamps Miscellaneous.. Drew: Monticello Wilmar Miscellaneous.. Total 27 48 Total. Faulkner: Conway Miscellaneous.. 125 7 Total. 132 Lawrence: Hoxie. Walnut Ridge.. Miscellaneous_. 24 67 26 Total Franklin: Ozark. Miscellaneous.. Total Number of returns County and city Lee: Marianna Miscellaneous. __ 45 Fulton: Miscellaneous. Garland: Hot Springs.... 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 Total — Howard: Dierks Nashville 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 89 4 140 56 196 1,035 69 1,104 88 6 12 106 _ . 117 . . 139 17 Total 156 Lincoln: Miscellaneous 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 Arapahoe: Englewood "Littleton Miscellaneous _ Total Total Baca: Miscellaneous . Bent: Las Animas Miscellaneous 201 Crowley: Ordway 108 135 52 Custer: Miscellaneous 32 20 132 36 . . Total.. 168 Boulder: Boulder.-. __ Lafayette Longmont Louiseville M iscellaneous 492 30 250 37 36 Total 67 126 91 Total 217 16, 915 29 62 86 37 El Paso: Colorado SDrinsrs Manitou. Miscellaneous.. 286 34 Garfield: Total 320 Total __ 2,110 57 282 2,449 297 118 g 52 475 GlGiiwood. SDrinsfs Miscellaneous.. Total. 41 26 44 Denver: Denver Dolores: Miscellaneous Douglas* Miscellaneous Eagle* Miscellaneous Elbert: Miscellaneous 845 . Delta: Delta Miscellaneous Total 30 _ _ 69 24 . Chaff ee: Salida Miscellaneous _ __ _ Total Fremont: Canon City Florence Rockvale Miscellaneous Cheyenne: Miscellaneous 33 19 52 !93 27 5 __ Total _ Conejos: Miscellaneous Costilla: Miscellaneous 295 Archuleta: Pagosa Springs Miscellaneous Clear Creek: Idaho Springs Miscellaneous . 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 275 Larimer: Ft. Collins Loveland Miscellaneous.. Total 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. Ouray: Ouray__. _. Miscellaneous.. 413 31 395 160 64 32 13 Total Park: Miscellaneous. 48 Phillips: Haxton Holyoke Miscellaneous 38 44 13 TotaL. 95 Pitkin: Aspen Miscellaneous.. 36 3 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 Total . Las Animas: Aguilar Delagua Trinidad Miscellaneous.. 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 65 84 6 Total 155 Number of returns County and city 44 17 61 _. 200 96 640 492 __ _ 1,495 68 55 52 175 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 317 44 118 Total... De Soto: Arcadia Miscellaneous 195 20 Total 215 479 Baker: Miscellaneous ' Bay: Millville Panama City Miscellaneous 22 5 97 24 1 Ot\ Bradford: Starke Miscellaneous 47 18 Total 65 Brevard: Cocoa . _ Melbourne Titusville Miscellaneous.._ Number of returns County and city 11 Dixie: Miscellaneous Duval: Jacksonville South Jacksonville Miscellaneous _ Total .._ ._ 7,443 245 155 7,843 Escambia: Pensacola Miscellaneous 1,091 57 Total 1, 148 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: Total 53 Hardee: Wauchula-.. ]VT i soellaneous Total 71 24 Hendry: Miscellaneous 95 Hernando: 35 39 14 Mi iscellaneous 154 Miscellaneous — 133 .- 120 3 -- 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, 677 102 31 27 Total 139 15 -- 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: 123 49 Miscellaneous Total 172 Jackson: M^arianna Miscellaneous..- Nassau: Fernandina Miscellaneous 94 29 Total 123 Okaloosa: Miscellaneous. 35 Okeechobee: Okeechobee Miscellaneous 87 3 Total 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 Total Candler: Miscellaneous. Carroll: Bowden.. Carrollton... Villa Rica Miscellaneous. Catoosa: Miscellaneous.. Charlton: Miscellaneous. 141 21 162 Columbia: Miscellaneous. 14 Cook: Adel Miscellaneous Total _ 10 3 Coweta: Grantville Newnan Miscellaneous- Total _ 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 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 Number of returns County and city - _. .._ 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 _ Lowndes: Valdosta. Miscellaneous __ 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 _ Mitchell: Camilla_ _• Pelham Miscellaneous Total Monroe: Forsyth Miscellaneous.. 75 Montgomery: Miscellaneous. Total 1,358 Newton: Covington Porterdale Miscellaneous 75 11 5 Total 91 Oconee: Miscellaneous Oglethorpe: Miscellaneous Paulding: Dallas 4 13 13 Peach: Fort Valley Miscellaneous 100 12 Total 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 Putnam: Eatonton Miscellaneous 29 1 Total Miller: Miscellaneous.. Milton: Miscellaneous. Murray: Miscellaneous. 1,350 16 Total Morgan: Madison Miscellaneous Total Muscogee: C olumbus Miscellaneous 36 Madison: Miscellaneous Total Number of returns Total Macon: Marshallville Montezuma Miscellaneous Total. Meriwether: Manchester Miscellaneous-. County and city Quitman: Miscellaneous.. R a b u n : Miscellaneous 4 23 Randolph: Cuthbert Shellman Miscellaneous 50 14 4 Total 68 Richmond: Augusta Miscellaneous 1,804 10 Total 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 Seminole: Donalsonville. Spalding: Griffin Miscellaneous Total. 274 Total 381 41 Turner: Ashburn Miscellaneous Stewart: Richland Miscellaneous.. Total 212 22 Total 234 __ 22 7 29 Taliaferro: Miscellaneous 10 Tattnall: Glennville. Miscellaneous 14 17 74 8 82 _ 35 20 21 Total 76 Walton: Monroe Social Circle Miscellaneous. 60 9 3 Total Telfair: McRae. Miscellaneous Total.. Warren: Warrenton Miscellaneous 72 _ 359 23 Total Terrell: Dawson Miscellaneous.. 382 24 13 Total.. Total.. 84 Thomas: Boston.._ Meigs Thomasville... Miscellaneous.. 20 8 302 6 37 Washington: Sandersville Tennille __ . Miscellaneous.. Total... . . . .__ _ Wayne: Jesup Miscellaneous 63 22 15 100 __ 42 23 336 Total Tift: Tifton Miscellaneous.. Webster: Miscellaneous Wheeler: Miscellaneous White: Miscellaneous Total Toombs: Vidalia.. 18 Total Taylor: Miscellaneous.. Total _ _ _ .. Walker: La Fayette Rossville Miscellaneous Ware: Waycross.. Miscellaneous Total. Miscellaneous- 25 Upson: Thomaston _ _ Miscellaneous Sumter: Americus Miscellaneous.. Total 20 5 c Twiggs: Miscellaneous.- Total. Total 11 14 253 112 2 Stephens: Toccoa Miscellaneous.. Talbotton . Miscellaneous 2 Total. Troup: Hcgansville Lagrange West Point Miscellaneous 264 10 Total Treutlen: Scperton Miscellaneous 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 15 1,415 103 506 38 Total.. 544 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 Clark: Casey Marshall Martinsville__. Miscellaneous.. 56 51 11 10 Total. 128 Clay: Flora Miscellaneous- 56 17 Total_ Bond: Greenville Miscellaneous.. Total Number of returns 1,533 Alexander: Cairo-. _. Miscellaneous.. Boone: Belvedere Miscellaneous.. County and city 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. De Witt: Clinton Farmer City... Miscellaneous.. Total. Total 578 912 720 839 283 Total 5,023 Edgar: Chrisman Paris Miscellaneous.. Total. 485 Edwards: Albion.. Miscellaneous.. Total St. Elmo Vandalia Miscellaneous Total Total. Franklin: Benton Buckner Christopher Frankfort Heights. Orient Royalton Sesser West Frankfort Zeigler Miscellaneous 332 187 8 106 3 57 36 17 350 107 55 Total- 926 Fulton: Astoria. Canton Cuba Farmington Lewistown St. David Vermont. Miscellaneous.. 30 242 14 44 39 1 11 Gallatin: Equality Ridgway Shawneetown.. Miscellaneous.. Du Page: Downers Grove. Elmhurst Glen Ellyn Hinsdale _. Lombard Naperville. West Chicago... Wheaton Miscellaneous... Total 101 115 116 Total-- Douglas: Arcola Newman Tuscola Villa Grove Miscellaneous.. Fayette: Ford: Gibson City Paxton Miscellaneous.. Number of returns 29 Cumberland: Greenup.. Effingham: Altamont Effingham Miscellaneous County and city 34 .. . . . 25 89 34 148 3 6. 15 5 TotalGreene: Carrollton Greenfield Roodhouse White Hall Miscellaneous.. 108 17 79 61 37 Total _ 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 1,082 Iroquois: Oilman _. Milford Onarga Sheldon _. Watseka Miscellaneous.. Total _ Jackson: Carbondale Murphysboro.. Miscellaneous.. Countv and city Kankakee—Continued. Manteno Momence St. Anne Miscellaneous Total, _ Total _ Total 141 81 1,204 34 113 Total 1,432 Total..... Total _ Total Jo Daviess: East Dubuque. Galena Stockton Warren Miscellaneous... Total 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.. _ Total.-. Kankakee: Bradley Kankakee.. 91073—28 72 1,133 Knox: Abingdon Galesburg Knoxville Miscellaneous La Salle: E arl ville La Salle Marseilles Mendota Oglesby Ottawa Peru Streator Utica Miscellaneous Jersey: Jersey ville Miscellaneous.. 39 91 52 89 Total Jefferson: Mount Vernon. Miscellaneous... I Kendall: Piano Miscellaneous Lake: Highland Park High wood Lake Forest Liberty ville North Chicago Waukegan Zion Miscellaneous Jasper: Newton Miscellaneous.. 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 6, 600 420 123 Total 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.. Rock Island: East M o l i n e . . . Moline Rock Island Silvis Miscellaneous-. 1 30 97 30 4,892 5 26 121 Total- 5,202 i Perry: Duquoin Pinckneyville. Taraaroa Willisville Miscellaneous. 21 60 315 51 Total Pike: Barry Griggsville Pittsfield Miscellaneous.. Tctal. TotaL Pope: Gqlconda Miscellaneous.. Schuyler: Rushville Miscellaneous. Total Pulaski: Mounds Mcund City__ Miscellaneous. Scott: Bluffs Winchester Miscellaneous-. 4, 548 447 Sangamon: Auburn Divernon Pawnee Pleasant Plains. Riverton Springfield Thayer Miscellaneous.. . Total Total 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 Saline: Carrier Mills... Eldorado Harrisburg Miscellaneous.. Piatt: Bement Cerro Gordo... Mcnticello Miscellaneous.. Total Richland: Olney Miscellaneous.. 2,853 St. Clair: Belleville Dupo Total. Total. Total . Randolph: Chester Coulterville Percy Red Bud Sparta Tilden Miscellaneous.. 201 1,292 1,172 59 129 Total Peoria: Averyville Bartonville Chillicothe Elmwood Peoria Peoria Heights. Princeville Miscellaneous.. Total. Putnam: Granville Miscellaneous.. Number of returns County and city 67 21 51 41 15 3, 504 5 191 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 . __ ... Total Cass: Logansport Miscellaneous Total 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 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 1, 741 541 8 549 Total Number of returns County and city 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 Total Harrison: Corydon MiscellaneousTotal Hendricks: Danville Plainfield Miscellaneous. Total 154 Henry: Knightstown.. Middletown.. Newcastle Miscellaneous. 54 24 307 71 Total Howard: Greentown Kokorno Miscellaneous. 15 692 13 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. 157 142 15 65 Number of returns 47 172 56 13 Total. Knox: Bicknell Bruce ville Vincennes Miscellaneous.. 288 Total. Kosciusko: Pierceton Syracuse Warsaw Miscellaneous.. 769 Total. 309 Lagrange: Lagrange Miscellaneous.. 3a Total 720 Johnson: Edinburg Franklin Greenwood Miscellaneous.. 456 Total Huntington: Andrews Huntington. __ Warren Miscellaneous. Total County and city 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 129 Noble: Albion. Kendall ville-. Ligonier Miscellaneous 24 196 89 32 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 Number of returns County and city Parke—Continued. Rock ville Miscellaneous. _ _. 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 _ 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.. 441 Total _ Starke: Knox North Judson.. Miscellaneous.. 59 Total. Switzerland: Vevay Miscellaneous.. Total_ Tippecanoe: Layfayette West Lafayette. Miscellaneous. _. Tctal Terre Haute West Terre Haute.. Miscellaneous Total. Wabash: North Manchester. Wabash Miscellaneous Total . 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 Vermillion: Clinton Universal Miscellaneous.. Vigo: Total _ Steuben: Angola Miscellaneous.. Total. Sullivan: Dugger Farmersburg... Hymera Shelburn Sullivan Miscellaneous.. County and city 135 21 Number of returns 249 8 100 357 2,453 51 35 2,539 81 222 28 331 Warren: Williamsport... Miscellaneous.. 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 Audubon: Audubon Miscellaneous. _ _ Total 87 44 131 Benton: Belle Plaine Vinton Miscellaneous. 109 84 66 Total. 259 Blackhawk: Cedar Falls LaPorte CityWaterloo Miscellaneous _.. Total Total 187 72 1,549 259 2,067 _ 495 95 82 187 859 Bremen Sumner Waverly Miscellaneous.. 63 33 123 Total _ 219 Buchanan: Independence.. MiscellaneousTotal Buena Vista: Alta Sioux Rapids __ Storm Lake Miscellaneous. _ Total Butler: Clarks ville Greene Parkersburg__. Miscellaneous.. Number of returns 11 48 35 28 Total Adams: Corning___ Miscellaneous.. Boone: Boone Madrid Ogden Miscellaneous- County and city 102 39 141 136 76 316 61 85 141 31 318 Carroll: Carroll Coon Rapids... Manning Miscellaneous.. 97 37 62 21 Total. 217 Cass: Anita Atlantic Griswold. Miscellaneous.. 40 183 Total. 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 Total- 120 Clarke: Osceola. Miscellaneous.. 31 Total- 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 331 Davis: Bloomfield Miscellaneous Total.Decatur: Lamoni Leon Miscellaneous... _ Total- Total 83 42 2,087 78 305 Total 2 512 Emmet: Estherville M iscellaneous 159 44 Total. _ 203 West Union... M iscellaneous Total Total Fremont: Hamburg Sidney Tabor Miscellaneous . . . .. Total __ _ 47 22 14 30 113 75 53 63 _ 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 146 Miscellaneous Fayette: Fayette 73 32 41 . 19 37 15 57 26 . . . 164 1 178 Total Dubuque: Cascade Dubuque Dyersville Miscellaneous. 336 Franklin: Hampton Sheffield Miscellaneous Total.-. 871 86 221 Total Total 26 72 Grundy: Grundy Center Reinbeck _ Miscellaneous... 131 Dickinson: Spirit Lake _ . . 87 88 Des Moines: Burlington . West Burlington M iscellaneous _ 18 120 26 71 Delaware: Manchester Floyd—Continued. Rockford Miscellaneous Greene: Grand Junction Jefferson M iscellaneous 60 27 _. Number of returns County and city 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 64 178 Jackson: Bellevue Maquoketa.. Miscellaneous 45 104 58 Total 207 Total 2,116 167 64 301 ( Total. , 648 Louisa: Columbus Junction. Wapello M iscellaneous 44 37 37 Total. Total. Jasper: Colfax Monroe Newton Miscellaneous.. 927 Linn: Cedar Rapids. _. Marion Mount Vernon. Miscellaneous... ... .... 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 Lucas: Chariton Miscellaneous.. 141 35 176 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 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 48 1,670 47 70 361 __. Total 2,19© Poweshiek: 217 ! Brooklyn 49 ! Grinnell 58 Aiontezuma Miscellaneous Total 5,881 23 236 55a 6,69a Pottawattamie: Avoca Council Bluffs Oakland Walnut Miscellaneous 323 ! Montgomery: Red Oak Villisca Miscellaneous 69 167 38144. 324 Total Muscatine: Muscatine West Liberty Wilton Junction Miscellaneous . 546 83 36 73 Total 738 O'Brien: Hartley Paullina Primghar San born Sheldon M iscellaneous 53 14 9 47 129 35 .. Osceola: Sibley Miscellaneous 287 37 26. Total 63: Odebolt Sac City Miscellaneous 62 116 59 __ Total Scott: BGttGnd.orf Davenport 237 - 115. 2,246 86. 211 - ._ Miscellaneous 70 37 _ . Total 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 418 Ringgold: Mount Ayr Miscellaneous Sac: Total Total. . Number of returns County and city 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 Webster: Fort Dodge Ijehigh M iscellaneous Total. Total Union: Creston Miscellaneous.. Winnebago: Forest City Lake Mills Miscellaneous 318 Total _ Van Buren: Farmington... Miscellaneous. Number of returns County and city 968 31 147 . 1,146 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.. 149 Cherokee: Baxter Springs Columbus Galena Scammon Weir West Mineral Miscellaneous Total 199 135 96 56 34 8 32 560 Cheyenne: Miscellaneous 136 33 47 20 2 17 38 82 73 649 2 45 1,008 Total Decatur: Oberlin Miscellaneous.. _ Chautauqua: Cedarvale Sedan Miscellaneous Number of returns County and city . __ . . . . 87 42 Total Dickinson: Abilene Herington Solomon Miscellaneous.. Total Doniphan: Troy Miscellaneous.. Total Douglas: Baldwin C i t y . . Lawrence Miscellaneous.. 234 168 28 127 557 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 Lincoln: Lincoln Miscellaneous Total, 28 58 423 5 43 529 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 38 9 47 Total 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 98 51 149 29 41 84 -.._ Riley: Manhattan M iscellaneous 276 362 55 Total. Rooks: Miscellaneous 417 _ _ _ 58 Rush: Miscellaneous 180 Russell: Russell Miscellaneous 115 108 Total- 223 Saline: Salina Miscellaneous 561 81 Total 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.. 101 109 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 - 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 91073—-28- -15 991 Bracken: Augusta . . Miscellaneous .. .-. Total 43 14 57 Breathitt: Jackson Miscellaneous _ 32 3 Total 35 Breckinridge: Cloverport Miscellaneous TotaL_ 295 10 305 Total Bell: Middlesboro Pineville Miscellaneous Bourbon: Millersburg Paris . Miscellaneous TotalBoyle: _ _ . . . ___ -. 21 22 14 390 11 Bullitt: Miscellaneous 26 415 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 83 10 Fayette: Lexington __ Miscellaneous 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 341 294 604 1,286 63 Total 2,588 Carlisle: Bardwell M iscell aneous 2 Total 7 . . __ Total Floyd: Prestonsburg Wayland . Weeksbury Miscellaneous 23 9 _ _._ 32 31 IS 7 53 _ Total 103 Franklin: Frankfort Miscellaneous.- __ ._ 354 3 5 Carroll: Carroll ton Miscellaneous 41 12 Total 53 Carter: Olive Hill Miscellaneous Number of returns County and city ____ __ ._ Caspv* Miscellaneous 15 20 6 Christian: HopkinsvillG 292 Clark: Winchester Miscellaneous Total 393 T Total Cumberland: Miscellaneous Daviess: Total 206 6 Total 212 30 Total Hancock: Miscellaneous Hardin: Elizabethtown 12 _ _. Graves: Mayfield Miscellaneous Greenup: Greenup Russell Miscellaneous 1 51 63 40 30 14 12 Total 473 Edmonson: Miscellaneous 32 8 Green: Miscellaneous 456 17 Total Garrard: Lancaster Miscellaneous 25 5 3 Miscellaneous.. 11 Grayson: Leitchfield Miscellaneous.. 15 Crittenden: JVlBrion 134 Gallatin: Miscellaneous Total 400 Clflv lVTisoellaneous 91 41 2 _ Grant: Miscellaneous . 255 37 Total 357 Total__ 35 Total Elliott: Miscellaneous Estill: Irvine - .. Ravenna Miscellaneous Total Fulton: Fulton.. Hickman Miscellaneous ' 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 Muhlenberg: ;: Central City Drakesboro Greenville Miscellaneous. 166 Total Nelson: Bardstown Miscellaneous 58 Total Nicholas: Carlisle _ Shelby: Shelbyville Miscellaneous- 187 6 193 110 6 116 Total Simpson: Franklin Spencer: Miscellaneous.. Taylor: Campbellsville.. 32 10 36 Todd: Elkton Miscellaneous 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 Miscellaneous Total O w e n : Miscellaneous Pendleton: Falmouth 37 Miscellaneous.. Total 157 84 Perry: Hazard 241 Miscellaneous Total Pike: Hellier Pikeville... Miscellaneous Pulaski: Burnside Somerset Miscellaneous Total Webster: Providence Sebree M iscellaneous 41 2 19 Total. 62 Whitley: Corbin.. Williamsburg.. Miscellaneous.. 61 21 Total 257 Woodford: Versailles Miscellaneous Total. 2 State total. 5 85 167 36 110 4 150 305 44 13 Wolfe: Miscellaneous. Total Powell: Miscellaneous Total Washington: Springfield. Wayne: Monticello 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 Allen: Elizabeth Kinder. Oakdale Miscellaneous.. Total Ascension: Donaldsonville.. Miscellaneous. _. 135 Beaureguard: De Bidder Ludington Merry ville Miscellaneous.. 133 4 25 15 Total Bien ville: Arcadia Miscellaneous.. 112 Bossier: Bossier. Miscellaneous.. 37 126 Total Total. 386 Concordia: Ferriday Vidalia Miscellaneous.. 51 29 27 East Carroll: Lake Providence.. Miscellaneous 247 1,776 159 1,935 95 24 119 5 35 40 Evangeline: Ville Platte.... Miscellaneous.. 36 42 Total . 78 Franklin: Winnsboro Miscellaneous.. 58 65 113 Grant: Colfax Miscellaneous.. 47 Total. 79 Iberia: Jeanerette 82 New Iberia 9 I Miscellaneous.. 726 45 85 12 24 159 Total . Total 52 49 4,312 65 503 107 East Feliciana: Jackson _.. Miscellaneous.. Total Total.. Caldwell: Miscellaneous.. Cameron: Miscellaneous.. 197 178 11 Total. Total. Total. 30 East Baton Rouge: Baton Rouge... Miscellaneous... Avoyelles: Bunkie Marks ville Miscellaneous.. Calcasieu: De Quincy Ged Lake Charles., Sulphur Vinton Westlake Miscellaneous.. Total. Claiborne: Haynes ville Homer Miscellaneous.. Total Total Total 10 20 De Soto: Mansfield Miscellaneous.. Assumption: Napoleon ville_. Miscellaneous.. Number of returns Catahoula: Jonesville Miscellaneous.. Total Total _ Caddo: Cedar Grove.. Oil City.. Shreveport Vivian Miscellaneous.. County and city 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 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 Tctal La Salle: MiscellaneousLincoln: Ruston Miscellaneous Total. 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 . 192 29 221 32 100 27 127 156 60 216 101 66 167 19,430 679 Number of returns County and city 24 70 94 835 ?3 32 37 44 232 _ 1,203 Red River: Miscellaneous.. 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 5,t805 Franklin: Farmington Jay Phillips Rangeley Wilton... Miscellaneous. _ 1, 299 80 14 53 32 12 5 12 4,360 34 414 8 281 37 57 59 120 14 16 48 65 106 Total 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 es, townships, and post offices, calendar year 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 12C 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 1,193 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 33 623 204 43 51 228 92 Total 320 49 91 Total 140 Cass: Cass Lake Miscellaneous _ Total 105 50 Total Clearwater: Miscellaneous 155 108 _ _. _ Total 37 204 102 343 ._ - Cook: Miscellaneous. Cottonwood: Mountain Lake. Windom Miscellaneous 66 56 122 Chippewa: M! onte video Miscellaneous.. _ 31 68 34 Total ._ Carver: Chaska M iscellaneous Clay: Barnes ville . . Moorhead.. M iscellaneous. Total 11 578 34 317 Carlton: Cloquet . _ _. M iscellaneous Chisago: Miscellaneous 133 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 281 Number I of returns 23 119 67 209 Norman: Ada Miscellaneous 38 55 Total 93 Olmsted: Rochester Miscellaneous 918 70 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 Total. Meeker: Litchfield— Miscellaneous Total. 169 Mille Lacs: Milaca Princeton Miscellaneous Pine: Pine City Sandstone M iscellaneous 28 23 56 Total 107 Pipestone: Pipestone Miscellaneous 125 52 Total 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 202 Total Coahoma: Clarksdale Miscellaneous.. Total. Copiah: 21 Crystal Springs . 13 | Hazlehurst Miscellaneous.. _ Amite: Gloster Miscellaneous Total.. 34 Attala: Kosciusko Miscellaneous.. 94 22 Total. 116 3 Covington: Collins Miscellaneous.. 572' 253 825 48 72: 24 . . - . . . Calhoun: Miscellaneous Carroll: Miscellaneous 103 71 71 64 301 Forrest: Hattiesburg Miscellaneous- 610 Franklin: Bude Miscellaneous . 12 31 -- 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 . -.. Total.. . . . . 38 4 33 75 74 631 Total Total Chickasaw: Houston Okolona - Miscellaneous 20 18 Total... DeSoto: Miscellaneous. Total Clarke: Quitman Stonewall- Miscellaneous 100 Total . Benton: Miscellaneous Bolivar: Cleveland Rosedale Shaw Shelby Miscellaneous. Clay: West Point Miscellaneous.. 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. 84 Lowndes: 83 ! Columbus 115 Miscellaneous. Total. Total Humphreys: Belzoni Miscellaneous.. 44 Total 142 Issaquena: Miscellaneous.. Itawamba: Miscellaneous. Jackson: Moss Point Pascagoula Pecan Springs. Miscellaneous.. Total . 184 Madison: Canton Miscellaneous.. Jones: Ellisville Laurel Miscellaneous 30 540 20 Total 590 Total _ 207 27 234 Marion: Columbia Miscellaneous. 90 12 Total _ 102 Marshall: Holly Springs,. Miscellaneous.. 57 19 Monroe: Aberdeen. Amory Miscellaneous.. 60 LaFayette: Oxford Miscellaneous Total 47 Neshoba: Philadelphia.. Miscellaneous.. Lamar: Lumber ton . Sumrall Miscellaneous 62 14 12 Kemper: Miscellaneous_. Total. Total- Total 88 ....... ._ . Total 1,036 112 1,148 Lawrence: Miscellaneous Leake: Miscellaneous 35 16 . . Total... Total . 103 56 10 Total. Montgomery: Winona Miscellaneous.. Leflore: Greenwood . Itta Bena Miscellaneous 341 19 360 Total _ Jasper: Miscellaneous Jefferson: Miscellaneous Jefferson Davis: Miscellaneous.. Lee: Tupelo Miscellaneous 196 TotaL Holmes: Durant.. Lexington Miscellaneous.. Lauderdale: Meridian Miscellaneous Number of returns - 226 36 Newton: Newton Union Miscellaneous. Total _ Noxubee: Macon Miscellaneous. 43 73 Total. Oktibbeha: Stark ville Miscellaneous.. 58 10 262 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 Winston: Louisville Miscellaneous 589 123 209 921 40 18 34 17 51 44 13 Total 30 128 36 60 282 Total. 506 Tallahatchie: Charleston Tutwiler Miscellaneous 57 30 159 Total 246 Washington: Greenville Leland Miscellaneous TotaL. Wayne: Miscellaneous-. Webster: Miscellaneous. Wilkinson: Woodville... Miscellaneous Total Yalobusha: Water Valley Miscellaneous 98 33 Total 131 Yazoo: Yazoo City Miscellaneous 57 Total 325 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.. Harrison—Continued. Miscellaneous Total.. Dallas: Miscellaneous.. Daviess: Gallatin Pattonsburg Miscellaneous County and city Number of returns 10 Total 39 Henry: Clinton Deepwater Windsor Miscellaneous 130 10 24 10 __. Total 43 Total. Da Kalb: Maysville Miscellaneous.. 35 Total Dent: Salem Miscellaneous.. Holt: Mound City Miscellaneous- 22 75 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.. 244 Total.. Gasconade: Herman Miscellaneous.. 53 Total Gentry: Albany King City Stanberry Miscellaneous.. Total. Greene: Ash Grove Republic Springfield Miscellaneous.. 1,260 6 Total. 1,275 Grundy: Trenton.. _ Miscellaneous Total Harrison: Bethany Cainsville _ Jackson: Independence Kansas City Lees Summit M o u n t Washington Miscellaneous 520 21, 200 70 18 270 Total 22,078 Jasper: Carl Junction Carterville Carthage Duenweg Joplin Sarcoxie Webb City Miscellaneous 15 10 200 3 1,120 25 150 10 Total 1,533 Jefferson: Crystal City De Soto Festus 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 34 Lafayette: Higginsville Lexington ._ Odessa Miscellaneous 75 150 40 75 Total 340 Miller: Eldon 12 15 ! 5 Total 33 Mississippi: Charleston East Prairie Miscellaneous 63 13 7 Total 83 . Total _ Total 35 14 24 . .. Lincoln: Elsberrv Troy 73 10 41 30 Total-Linn: Brookfield Miscellaneous Total 77 Total 81 85 72 39 New Madrid: . 196 Morehouse Livingston: Chillicothe Miscellaneous 123 15 Parma Portage ville _ Miscellaneous Total 138 13 Macon: Bevier La Plata 21 30 78 21 Miscellaneous Total 150 Miscellaneous 36 2 _ 38 Maries: Miscellaneous. Marion: _ _ _ Total Mercer: Princeton Miscellaneous Total... 4 596 39 9 644 15 1 ., 16 64 ._ 30 4 34 7 11 37 7 20 14 _ Total 96 6 100 10 3 Neosho Seneca Miscellaneous Total 119 Nodaway: 130 60 . Total Oregon: Thaver Miscellaneous 190 ooco Total _ 21 Total.. 23 1 Ozark: Miscellaneous Pemiscot: Caruthersville Hayti Miscellaneous Total-_ 15 22 27 . Newton: Miscellaneous Madison: . Total Total McDonald: Miscellaneous 41 29 7 Montgomery: Montgomery.. Wpllsvillp Miscellaneous Morgan: Versailles 60 6 1 67 Monroe: 102 i Monroe City Paris M iscellaneous Lewis: Canton Le Grange Palmyra Miscellaneous 30 3 Miscellaneous Monitean: California 55 I Tipton 15 Miscellaneous Lawrence: Aurora Marionville Miount Vernon Pierce City __ Total _ . Number of returns County and city - - 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 456 Ray: Richmond Miscellaneous 80 60 Total Schuyler: Miscellaneous. _ 24 Scotland: M^emphis Miscellaneous. 17 9 140 17 Ripley: Doniohan Miscellaneous. 23 Total 26 Scott: Chaffee Illmo Oran Sikeston Miscellaneous. 59 44 13 114 43 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 ._ Total Reynolds: Miscellaneous Total. _ St Charles: St Charles Miscellaneous. 7,623 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 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, Lincoln: Eureka Libby Miscellaneous Total 36 Ravallie: Hamilton Miscellaneous 79 54 Total 13a Richland: Sidney Miscellaneous _ 69 40 Total _ . .. 164 27 69 52 Sanders: Miscellaneous 14 16 95 Total 111 82 47 697 45 Total 742 Musselshell: Roundup Miscellaneous 158 104 32 60 72 Total 15 148 _ Roosevelt: Poplar Wolf Point.... Miscellaneous.._ Rosebud: Forsyth Madison: Ennis Miscellaneous Meagher: Miscellaneous. Mineral: Miscellaneous Missoula: Missoula Miscellaneous Prairie: Miscellaneous 95 Lewis and Clark: East Helena Helena M iscellaneous McCone: Miscellaneous.._ Number of returns County and city 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 74 295 37 332 58 Brown: Ainsworth Long Pine Miscellaneous Total. 64 Buffalo: Kearney Ravenna Shelton Miscellaneous.. Total. 475 Burt: Lyons Oakland Tekamah Miscellaneous.. 76 164 81 40 Total Butler: David City.... Miscellaneous.. Total Cass: Plattsmcuth Weeping Water. Miscellaneous. __ 293 59 22 101 361 133 199 122 36 161 Cedar: Hartington_._:. Randolph Miscellaneous.. 79 76 162 25 126 151 Coif ax: Schuyler Miscellaneous.. 108 207 Total. 315 Cuming: West Point Wisner Miscellaneous.. 134 127 Total . 360 Custer: Broken Bow... Sargent Miscellaneous.. 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. 168 332 Total. 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 1 034 Douglas: Omaha Miscellaneous 11 353 347 Total 11 700 Howard: St. Paul M iscellaneous 42 Total 46 48 62 156 Total.-. Hooper: Miscellaneous too Dundy: Benkelman Miscellaneous Fillmore: Geneva Miscellaneous 18 Total Franklin: Franklin Miscellaneous. Total 83 Jefferson: Fairbury Miscellaneous 274 95 106 68 Total Furnas: Beaver City Cambridge Miscellaneous . Total - Gage: Beatrice Wymore Miscellaneous..., Total 28 55 108 191 386 75 92 Total 842 Hamilton: Aurora Miscellaneous 113 Total 200 116 73 43 __ Total 116 Keith: Ogallala Miscellaneous 42 37 Total 79 Keya Paha: Miscellaneous. 17 Kimball: KimballMiscellaneous 70 22 113 Total 786 56 Hayes: Miscellaneous Hitchcock: Miscellaneous Total Total - 553 Hall: Grand Island Miscellaneous Total 369 62 54 Knox: Bloomfield Creighton Miscellaneous.. Garden: Miscellaneous,.-. Garfield: .Bur-well Gosper: Miscellaneous Grant: Miscellaneous Greeley: Miscellaneous... Harlan: Alma Miscellaneous _ Johnson: Tecumseh Miscellaneous Kearney: Minden . _. . . Miscellaneous Frontier: Curtis Miscellaneous 55 28 _ Total. Total------- Number of returns County and city Lancaster: Bethany College View Havelock Lincoln University PlaceMiscellaneous Total 87 23 26 68 3,607 108 136 3,9 Lincoln: North Platte... Miscellaneous.. 384 85 Total . 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 - Total Number of returns County and city 398 35 45 Red Willow: MeCook Miscellaneous 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 __ _._ 106 Nance: Genoa Miscellaneous. i 34 67 TotaL. Sarpy: Miscellaneous Nemaha: Auburn. M iscellaneous 118 62 Total Saunders: Ashland Wahoo . . Miscellaneous 180 ... Total _. 351 Pawnee: Pawnee City Miscellaneous 52 25 72 93 330 80 Total 77 Perkins: Miscellaneous 411 Mitchell ScottsblufL. Miscellaneous Seward: Seward 53 85 60 153 198 Total 242 109 Total Total-- 377 ~~ 120 Scotts Bluff: Gering... 70 I ! 190 i Otoe: 132 39 43 82 81 De Witt Friend Wilber Miscellaneous 101 Total.._ Miscellaneous 24 44 49 ; Saline: 13 1 Crete Total Nuckolls: Superior _ 326 Total Rock: Miscellaneous 575 .. 175 107 Total. Sheridan: Gordon Miscellaneous 282 Total Sherman: Loup City 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.. 134 ^ 320 145 : 465 41 52 38 131 41 21 75 31 Total Thayer: Hebron 106 Total 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. 16 3 9 357 61 91 95 Total 632 County and city Hillsborough—Continued. Goffstown Greenville Hillsborough Hudson. _ _ Manchester Merrimack _. Milford _ Nashua Peterboro Weare. __. Wilton... Miscellaneous. Carroll: Bartlett Conway Ossipee Sandwich Wakefield Wolfeboro____. Miscellaneous. _. 285 Cheshire: Fitzwilliam.. Hinsdale Jaffrey... Keene Marlboro Swanzey Troy... Walpole Winchester.... Miscellaneous. 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 Total. 5,187 14 5 1,320 210 25 24 10 5 5 54 19 207 Total 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 45 37 84 33 2,922 10 144 1, 582 131 13 49 87 Merrimack: Andover Boscawen Concord Franklin. Henniker Hooksett Hopkinton Northfield Pembroke Pittsfield Warner Miscellaneous.. Rockingham: Derry Epping Exeter Hampton Kingston Londonderry... Newmarket North wood Plaistow Portsmouth Raymond Rye Salem Seabrook Miscellaneous.. 1,191 Total 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: Franklin Newton._ Ogdensburg Papakating Sparta Stanhope Sussex Miscellaneous.. 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.. 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 1,534 Eddy—Continued. Miscellaneous. _ 23 Total. 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 12 93 ' 10 Total 28 Total Total _ 83 Santa Fe: Santa Fe Miscellaneous.. Total. | Socorro: 11 Magdalena San Marcial 13 Socorro Miscellaneous 66 42 382 21 403 376 52 428 36 28 38 32 16 Total.. 148 19 2 65 Taos: Taos Miscellaneous.. Roosevelt: Portales Miscellaneous. Total 25 20 34 18 Total-.. Torrance: Miscellaneous. Union: Clayton... Miscellaneous.._ Total _ TotaL Sand oval: Bernalillo Miscellaneous 32 51 Sierra: Miscellaneous. Total..... Rio Arriba: Tierra Amarilla. Miscellaneous... San Juan: Farmington Miscellaneous.. | San Miguel: | East Las Vegas. Miscellaneous.. . 379 i 87 Total. 4 24 Quay: Tucunicari Miscellaneous Number of returns 115 Mora: Mora Miscellaneous Otero: Alamcgordo Tularosa Miscellaneous County and city of ivturr.s 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 11 Greene: Miscellaneous. 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 _ Total Lincoln: Lincolnton Miscellaneous Total 100 McDowell: Marion. _ M iscellaneous 119 21 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 ! 337 102 2 Bottineau: Bottineau C i t y Miscellaneous.. . Total . 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 30 100 130 Dickey: Ellendale Oakes Miscellaneous. Total. 103 Divide: Crosby Miscellaneous.. Total Emmons: Linton Miscellaneous.. Foster: Carrington Miscellaneous.. 65 18 TotaL 83 Golden Valley: Beach Miscellaneous.. 21 10 Total Grand Forks: Grand Forks... Larimore Miscellaneous.. Total 31 752 39 194 985 Grant: Miscellaneous. 41 Griggs: Cooperstown.. Miscellaneous.. 33 18 Total. Hettinger: Miscellaneous _ Kidder: Miscellaneous 64 42 La Moure: La Moure Miscellaneous.. 24 97 Total. 121 Logan: Miscellaneous McHenry: Miscellaneous . Mclntosh: Ashley Wishek Miscellaneous 28 115 24 23 22 Total McKenzie: Miscellaneous.. Eddy: New Rockford. Miscellaneous.. McLean: Wilton 19 Total. Dunn: Miscellaneous. Total. 22 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 Stark: Dickinson Miscellaneous Total Total 521 T owner: Cando. Miscellaneous. _ 64 Total 258 127 Traill: Hillsboro Mayville. Miscellaneous Ransom: EnderlinLisbon Miscellaneous 385 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 | Walsh: draft on Miscellaneous 1 120 Total ... 73 343 178 TotaL. .. 189 Stutsman: Jamestown... Miscellaneous 45 19 Total _ 134 55 ._ Sfppip- IVTisopllanpoim Pierce: Rugby Miscellaneous. Ramsey: Devils Lftkp Number of returns County and city 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 Fayette: Washington Court House _ Miscellaneous 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. 13, 689 Fulton: Archbold Delta S wanton Wauseon Miscellaneous.. 642 13 44 Total 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 . 1,164 430 293 70 2,070 2,565 230 97 170 5,495 161 113 16, 330 16, 702 126 25 14 23 6 856 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 _ 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 29 58 40 Total. 127! Total . Pickaway: Ashville Circleville Miscellaneous.. Total Pike: Waverly Miscellaneous.. Total. Preble: Eaton Lewisburg Miscellaneous.. Total Putnam: Columbus Grove . C ontinental Leipsic Ottawa.. ..Miscellaneous Total. Richland: Mansfield Plymouth Shelby Miscellaneous.. TotaL 1,917 Ross: Chillicothe Miscellaneous.. Total Sandusky: Clyde Fremont Gibsonburg Miscellaneous.. Total New B o s t o n Portsmouth Sciotoville Miscellaneous.. Total _ Seneca: Fostoria Tiffin 84 ! Miscellaneous.. 63 157 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.. Number of returns 562 | Scioto: Paulding: Antwerp Paulding Miscellaneous.. Perry: Corning..Crooksville New L e x i n g t o n . . New Straitsville. Shawnee Somerset Miscellaneous County and city 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 Adair: StillwelL Miscellaneous.. Total AJfalfa: Cherokee Miscellaneous.. Total. 123 A.toka: Atoka Miscellaneous. Bryan: Caddo Durant Miscellaneous. 16 108 Total... 130 Caddo: Anadarko Carnegie Cement Miscellaneous.. 59 31 32 85 Total Canadian: El Reno Yukon Miscellaneous.. Total Beaver: Miscellaneous. Beckham: Elk City Sayre Miscellaneous. Total Blaine: Geary Okeene Watonga Miscellaneous. Total 27 :i :| 108 ; 207 288 24 49 Total Carter: Ardmore Healdton Wilson Wirt Miscvllaneous. 361 Total-. 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 108 Cimarron: Miscellaneous___ Cleveland: Norman ._ Miscellaneous _. _ 189 27 36 99 32 27 Total 194 Grady: Chickasha M iscellaneous 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 Garvin: Lindsay Pauls Valley. Wynnewood Miscellaneous 18 Total. _. Cotton: Devol _ Walters Miscellaneous | Number of returns County and city _ .. _ _ --. 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 1,252 203 Delaware: Miscellaneous.. Dewey: Miscellaneous Ellis: Shattuck Miscellaneous., Total Gar field: Co vington Enid.. G arber Miscellaneous 32 18 U07 \ _ 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 Total _ 108 Johnston: Tishomingo Wapanucka.... Miscellaneous. 18 3 15 Total. 36 Kay: 50 Blackwell. Newkirk Ponca City Three Sands._ 900 Tqnkawa Miscellaneous. 63 I -! 171 Harmon: Hollis Miscellaneous.. Jefferson: 113 Ringling 9I Waurika 45 Miscellaneous.. 36 Total Total- Total Greer: Mangum _ Miscellaneous 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. 117 Kiowa: Hobart Snyder Miscellaneous... 90 18 54 Total _ 162 Total. Le Flore: Heavener Poteau Spiro Miscellaneous- 45 54 27 36 Total. 162 Lincoln: Chandler Prague Stroud Miscellaneous.. 81 Total. 297 Logan: Guthrie _. Miscellaneous.. 261 63 Total. 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. j Number i of returns 27 18 45 27 41 1 Total. Muskogee: Boynton Fort Gibson... Haskell Muskogee Miscellaneous.. 21 13 36 1,415 22 Total . 1,507 Noble: Perry Miscellaneous. 180 81 Total. 261 Nowata: Nqwata Miscellaneous.. 108 9 Total. 117 Okfuskee: Boley. Okemah Weleetka Miscellaneous.. Total Oklahoma: Britton Edmond Oklahoma City. Miscellaneous... Total. 63 Total. Murray: Davis. Sulphur Miscellaneous.. 45 j : Okmulgee: 13 Total. McCurtain: Marshall: Madill... Miscellaneous.. Mayes: Pryor Miscellaneous.. Total Latimer: Wilburton Miscellaneous.. Love: Marietta Miscellaneous.. County and city 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 90 630 Total. Pushamataha: Antlers Miscellaneous.. Roger Mills: Miscellaneous. Total Stephens: Comanche Duncan Mario w Miscellaneous. Chl Clarernore Miscellaneous [ i .. 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 Total _ 1,295 Total I Seminole: Cromwell Wewoka Miscellaneous 62 45 54 Total- Rogers: Miscellaneous.. Woods: Alva Waynoka Miscellaneous.. Total _ Number of returns Sequoyah: Sallisaw Vian VVashita: Cor dell Miscellaneous.. 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 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 Jackson: Ashland Medford MiscellaneousTotal 24 174 260 70 31 191 .-. Total. _. Jefferson: Miscellaneous. Josephine: Grants Pass Miscellaneous.. Total 750 Clatsop: Astoria Seaside Miscellaneous Total. County and city - 652 76 116 _ 844 Columbia: Clatskanie Rainier St. Helens Miscellaneous 49 56 94 271 - Total 470 Coos: Bandon Coquille Marshfield North Bend Miscellaneous 46 101 368 107 152 Total -. Klamath: Klamath Falls. Miscellaneous. _ Total Lake: Lake view MiscellaneousTotal Lane: Cottage Grove. Eugene Springfield Miscellaneous.. Total I Lincoln: Miscellaneous. Number of returns 228 35 263 143 538 68 749 ~40 173 31 204 651 227 878 115 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 7,7 277 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 2,206 Total Chester: Coates ville Downingtown Kennett Square.. Malvern Oxford... Parkesburg Phoenix ville Spring City West Chester West Grove Miscellaneous 832 TotaL Total Crawford: Cambridge Springs. Lines ville Meadville Titusville... Miscellaneous Total. Cumberland: Camp Hill Carlisle. Lemoyne _. Mechanicsburg Mount Holly Springs. New Cumberland Newville Shippensburg West Fairview Miscellaneous.. 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 11 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 Columbia: Berwick Bloomsburg Catawissa _ Centralia 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. -•• 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. 77 297 5,970 97 195 137 91 249 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 . 235 109 34 32 150 43 152 29 21 59 472 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 . 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 and by cities, townships, and post offices, calendar year distributed by counties, 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.. 180 Total. 346 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 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. 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. Edgefield: Edgefield _ Johnston Miscellaneous.. Total.. :F airfield: Winnsboro Miscellaneous.. Laurens: Clinton Laurens Miscellaneous. 85 17 Total. 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 • "RnfTaln : 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 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 45 113 Charles Mix: Geddes Lake Andes Platte Wagner Miscellaneous. 1,194 25 92 1,311 71 32 22 125 6 _ 40 .. . . 3a 31 26 65 12 Total 167 . 60 72 132 Clay: Vermilion Miscellaneous. 107 55 Total.. 162 221 _ 79 34 . 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 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 493 17 Total Day: W&ubay Webster Miscellaneous— Total.-- 134 Beoel: Clear Lake Miscellaneous.. 62 Total County and city Hughes: Pierre Miscellaneous.. 35 Total. 103 Hutchinson: Parkston Tripp. Miscellaneous.. 32 39 56 TotaL 127 Hyde: Highmore Miscellaneous.. 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 - 215 Faulk: Miscellaneous - 85 Orant: Milbank Miscellaneous TotaL gory Total Kingsbury: De Smet Lake Preston.. Miscellaneous.. 115 Haakon: Phillip Miscellaneous.. Total 199 52 Total . 251 Lawrence: Deadwood Lead Spearfish Miscellaneous.. 144 818 52 53 _- 52 53 Hand: Miller Miscellaneous Total. 79 Hanson: Alexandria Miscellaneous.. Total Harding: Miscellaneous.. 39 1,067 Lincoln: Canton Lennox Miscellaneous.. Total . Hamlin: Miscellaneous. 35 38 117 Lake: Madison Miscellaneous.. Total . Gregory Miscellaneous.. Total. Total 23: 13- Jones: Miscellaneous Total TotaU-- Number of returns Lyman: Miscellaneous.. McCook: Bridgewater Salem., Miscellaneous. 177 ~~33 20 34 Total.. McPherson: Eureka . Miscellaneous. 30 15 Total . Marshall: Britton 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.. Miner: Howard Miscellaneous.. Total 65 1,905 135 2,105 Total. 78 Pennington: Rapid City Miscellaneous.. 323 52 375 Perkins: Lemmon MiscellaneousTotal . 278 26 7 Potter: Gettysburg Miscellaneous.. Total . 78 Roberts: Sisseton Miscellaneous. Total. 33 Sully: Miscellaneous.. Todd: Miscellaneous. 64 11 Tripp: Winner Miscellaneous 110 51 Total. 161 Turner: Centerville Parker M iscellaneous _. 62 28 83 Total. 173 Union: Beresford Elk Point Miscellaneous.. 62 46 18- Total 94 147 131 Total. Total. Moody: Flandreau Miscellaneous.. Total. _ Stanley: Fort Pierre Miscellaneous.. Total Minnehaha: Dell Rapids—. Sioux Falls Miscellaneous.. Number of returns 126= Walworth: Mobridge Miscellaneous.. 83; 47" Total. 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 Total _ 30 ... ... 19 48 87 Total 154 Gibson: Dyer Humboldt Milan. Trenton Miscellaneous 10 84 34 37 7 Total 172 Giles: Pulaski Miscellaneous 75 17 70 Carter: Elizabethton__. Miscellaneous.. Total 55 Cheatham: Miscellaneous 10 Chester: Henderson Miscellaneous Total _ Total Claiborne: M iscellaneous. Clay: Miscellaneous Grainger: Miscellaneous Cocke: Newport Miscellaneous.. Greene: Greeneville Miscellaneous Total _ 84 Coffee: Manchester Tullahoma 6 74 92 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. Dickson: Dickson Miscellaneous Total Dyer: Dyersburg Newbern Miscellaneous.. Total . . Total. Hancock: Miscellaneous 4,728 58 18 187 4,991 __ . 1 Hardeman: Bolivar Miscellaneous.. 13 22 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 Total Jackson: Miscellaneous. Jefferson: Jefferson City. Miscellaneous.. 50 Johnson: Miscellaneous. Knox: Knoxville Mascot Miscellaneous 3,600 22 195 Total. 3,817 62 118 74 Lewis: Miscellaneous. Lincoln: Fayetteville Miscellaneous Total . 104 25 129 Loudon: Lenoir City.... Loudon Miscellaneous.. Total.. McMinn: Atheiis Englewood. Etowah Madison: Jackson Miscellaneous. 5 168 15 5 727 71 Total 56 10 19 Total _ 85 Marshall: Chapel Hill.... Lewisburg Miscellaneous.. 4 50 1 Total _ 55 Maury: Columbia Mount Pleasant. Miscellaneous Total. Monroe: Sweet water Tellico Plains.. Miscellaneous. Montgomery: Clarksville Miscellaneous. Moore: Miscellaneous.. Lawrence: Lawrenceburg.. Miscellaneous. . Total McNairy: Miscellaneous.. Macon: Miscellaneous Total Lauderdale: Halls.... Ripley Miscellaneous.. Total Total _ Number of returns 298 68 14 380 45 8 12 Total Lake: Tiptonville M iseellaneous _ Total. McMinn—Continued. Miscellaneous Marion: South Pittsburgh Whitwell Miscellaneous Hickman: Miscellaneous.. Houston: Miscellaneous... Total County and city 93 377 1 378 2 Morgan: Oakdale Petros Miscellaneous.. 2 15 Total__ 56 Obion: Obion Union City Miscellaneous. 11 105 41 Total Overt on: Livingston Miscellaneous.. 157 Total, 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 42 70 125 14 Total_ Baylor: Seymour 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 459- Burleson: Caldwell Somerville Miscellaneous.. 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 Total.. 46 37 17 150 9 75 40 374 253 23 276 Brewster: Alpine Miscellaneous... Total Total. Pittsburg Miscellaneous Bowie: Texarkana Miscellaneous. Total 401 58 Total. Bosque: Clifton. Meridian. _ Walnut SpringsMiscellaneous Brazoria: Alvin Angleton Damon Freeport Velasco West Columbia. Miscellaneous.. _ Brown: Brownwood Miscellaneous.. Burnet: Miscellaneous. Blanco: Miscellaneous.. Borden: Miscellaneous.. Total. Number of returns County and city 101 Castro: Miscellaneous _ Chambers: Miscellaneous. Cherokee: Alto Jacksonville.— Rusk Miscellaneous ._ ... 41 29 ._. 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 3 313 Comanche: Comanche De Leon Miscellaneous.. Concho: Miscellaneous.. 245 22 Total. 267 Coryell: Gatesville Miscellaneous.. 110 7 Dawson: Lamesa.. 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 De Witt: Cuero Yqrktown Miscellaneous.. 182 95 40 317 50 5 Total Dimmit: Asherton Miscellaneous.. 27 44 Total. Total Culberson: Miscellaneous.. Total Donley: Clarendon Miscellaneous.. Cottle: Paducah Miscellaneous.. Crosby: Rails Miscellaneous.. Total Number of returns Total Dallas: Dallas Garland Grand Prairie.. Lancaster Miscellaneous.. Dickens: Spur Miscellaneous.. Cooke: Gainesville Miscellaneous Total Dallam: Dalhart Miscellaneous.. Total . Total. Crockett: Ozona... County and city 167 21 Total . 53 69 50 Duval: San Diego Miscellaneous.. 75 39 Total 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 Kenedv: Miscellaneous Kent: Miscellaneous _ _ Kerr: Kerrville Legion Miscellaneous Jackson: Edna Miscellaneous 57 25 Total 82 Kimble: Miscellaneous 75 45 16 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 292 1 40 53 17 7 243 10 370 42 39 81 6 14 __._ _. Total 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 _- Number of returns County and city 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 16 1 17 38 2 _._ Total-- 40 Martin: Stanton Mason: Mason _ Miscellaneous 28 Total--. Matagorda: RRV Citv Gulf Palacios Miscellaneous 40 35 5 176 ..- Total- 340 Maverick: Eagle Pass. Medina: Hondo MiscellaneousTotal-. 75 30 59 Number of returns County and city 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-__ 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 450 45 _ Total Palo Pinto: Mineral Wells M^insus Strawn Miscellaneous Total.. 495 193 12 37 19 - 261 Panola: Carthage __ Miscellaneous - -- 35 19 Roberts: Miscellaneous 82 68 Robertson: Bremond Calvert-. Franklin Hearne Miscellaneous.Total 28 61 38 75 9 Total 54 Parker: Miscellaneous 135 12 147 Rusk: - Parmer: Miscellaneous _ Pecos: Tffvrt Stoplcton Miscellaneous - -- Total... Total- — TotalPresidio: Mar fa Miscellaneous Rains: Miscellaneous. Randall: Canyon M iscellaneous Total__ 101 150 15 Reagan* Miscellaneous Real: Miscellaneous 165 _ 232 62 15 Sabine: Miscellaneous 2,771 Total 123 62 47 95 13 2,770 1 - 47 Miscellaneous 60 41 Potter: Amarillo Miscellaneous 21 26 20 108 Polk: Livingston Miscellaneous 211 Rockwall: Rockwall Royce City Total Runnels: Ballinger. Winters Miscellaneous Total Total 93 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 Total Somervell: Miscellaneous. Starr: Rio Grande Miscellaneous.. Total _ Stephens: Breckenridge... Caddo Miscellaneous.. Total Sterling: Miscellaneous Stonewall: Miscellaneous. Sutton: Sonora S wisher: Tulia Miscellaneous.. Total 62 44 16 123 Total. 6,512 822 88 44 Total.. Terry: Miscellaneous . . . Throckmorton: Miscellaneous Titus: Mount Pleasant Miscellaneous Total. Tom Green: San Angelo _ Miscellaneous Total 1,909 38 35 73 19 33 Total. 52 Upsher: Gilmer Miscellaneous-. Total Sabinal Uvalde MiscellaneousTotal, 44 IS 57 24 20 150 20 190 Val Verde: Del Rio Miscellaneous- 335 61 Total _ 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.. 1,872 15 22 Total- 33 113 Number of returns Tyler: Woodville Miscellaneous.. 536 6,323 101 Total _ Total Trinity: Groveton. Trinity. _. 490 Upton: Miscellaneous.. 21 25 J Uvalde: Tarrant: Arlington Fort Worth.... Miscellaneous.. Taylor: Abilene Merkel Miscellaneous.. 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 y counties, and by cities, townships, and post offices, calendar year —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 . .. . _ .. _ Total Morgan: Miscellaneous.. Piute: Miscellaneous Rich: Miscellaneous . Salt Lake: Bingham Canyon Garfield M^agna Mid vale 50 12 39 Sandv Miscellaneous . . . Mount Pleasant. . -- 93 _ Total Uintah: Vernal .__ Miscellaneous. . . . Pleasant Grove Provo Spanish Fork 18 16 20 18 45 . . . t 64 19 g 215 42 . . . Total. Tooele: Grantsville Tooele. . Miscellaneous 27 7 10 10 Sanpete: Enhraim Fairview Fountain Green Gunnison Manti Total Summit: Park Citv__ Miscellaneous 101 8,142 San Juan: Miscellaneous. Sevier: JVIonroe Richfield Salina M iscellaneous Total Utah: American Fork Lehi 722 87 108 . 47 101 6, 976 41 60 9alt T fltp CMtv Total • Number of returns County and city 257 8 155 68 231 . 68 19 _ 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 ar\ 1926—Continued 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 Grand Isle: Alburg Miscellaneous.. 44 Lamoille: Cambridge Hyde Park..... Johnson Morris ville Stowe Miscellaneous.. Total _ Orange: Bradford Chelsea Newbury Randolph Thetford Wells River.... Williamstown. Orange—Continued. Miscellaneous Total.. Orleans: Barton Craftsbury Derby__ Newport Orleans Troy MiscellaneousTotal Rutland: Brandon Castleton Danby Fair Haven Pawlet Pittsford Poultney Proctor Rutland Wallingford West RutlandMiscellaneous.. Total- Total, Total _ County and city 125 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 Windham: Bellows Falls-. Brattleboro Westminster.. Wilmington..Miscellaneous. 225 458 3 15 50 Total _ 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 Greens ville: Emporia _ Miscellaneous - . _ 50 27 Total 77 122 Mecklenburg: Chase City South Hill Miscellaneous ___ 57 40 77 192 61 Middlesex: Miscellaneous Total Halifax: M iscellaneous Total 50 17 26 120 2 Total Lunenburg: Victoria. M i scellaneous Madison: Miscellaneous M^athews* Miscellaneous 4 Greene* Miscellaneous . . . 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 . ._ 40 49 174 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.._ Princess Anne: Miscellaneous Pulaski: Pulaski Miscellaneous. 40 48 74 . Total 3,150 193 60 39 _ Total 3,442 Rockbridge: Buena Vista Lexington Miscellaneous 39 173 59 Total 271 Rockingham: Harrisonburg Miscellaneous... Total. _ Miscellaneous Tazewell: Bluefleld Pocahontas Richlands... TazewelL Miscellaneous Total Warren: Front Royal Miscellaneous Total 15 19 271 76 347 39 38 Sussex: Waverly 95 173 Rappahannoek: Miscellaneous. Richmond: Miscellaneous Total. 162 153 20 Total Roanoke: Roanoke Salem Vinton Miscellaneous County and city 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 AT iscellaneous 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 _ 205 88 23 15 332 ____ _ __ 35 4 447 198 Total 684 Monongalia: Morgantown. M iscellaneous 810 151 Total 961 Monroe: Alderson Miscellaneous _ Total 36 20 56 M[or2an* Miscellaneous 44 Nicholas: Richwood .. Miscellaneous 94 17 Total 111 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 Total _ 863 Randolph: Elkins . _ _ Norton Miscellaneous . _ __ _ 214 g 59 Total 281 Ritchie: Harrisville Pennsboro _. Miscellaneous 20 46 82 Total 148 Roane: Spencer Miscellaneous 93 41 Total 134 Summers: Hinton Mi iscellaneous 241 64 Total 305 Taylor: Grafton Miscellaneous. Total Ohio: Elm Grove Tridalphia Wheeling Miscellaneous Total 7 Pleasants: St. Mary Miscellaneous 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 ! _ _ _ 322 133 455 177 33 4,653 28 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 _ 129 Webster: Miscellaneous 47 Number of returns County and city Wetzel: New Martinsville Paden City Miscellaneous Total -_ Wirt: Miscellaneous Wood: Parkersburg Williamstown Miscellaneous Total Wyoming: Mullins Miscellaneous 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 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 13 286 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 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 l, no 68 176 171 209 1,734 Forest: Crandon., Wabeno Miscellaneous Total 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 Total Total Iowa: Dodge ville Highland Mineral Point. Miscellaneous.. 136 30 92 258 70 18 140 107 Total.. Iron: Hurley Miscellaneous.. Total Jackson: Black River Falls. Miscellaneous TotalJefferson: Fort Atkinson. Jefferson Lake Mills Waterloo ... Watertown Miscellaneous.. TotaL Total Total Green Lake: Berlin Princeton Miscellaneous.. j Number I of returns 124 70 194 73 162 268 131 81 72 460 78 1,151 Florence: Florence Miscellaneous Fond du Lac: Fond du Lac North Fond du L a c . Ripon Waupun Miscellaneous County and city 1,090 Juneau: Elroy Mauston Miscellaneous.. 60 56 85 Total. 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 10 461 Manitowoc: Kiel Manitowoc Two Rivers Miscellaneous 59 960 310 136 Total... 1,465 31 80 14 30 1,020 195 . . - Total Marinette: Goodman Marinette Niagara.. Peshtigo W ausaukee Outagamie—Continued Seymour Miscellaneous 71 190 Total Total Marathon: Athens Mosinee Scofield Stratford Wausau Miscellaneous Number of returns County and city 1,874 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 _ 13 420 53 68 20 49 Total 623 Total 238 Polk: Amery Miscellaneous 44 189 Total 233 Portage: Stevens Point 468 85 1VT i sopllaneoim Marquette: Montello Miscellaneous . Total Milwaukee: Cudahy Milwaukee Shorewood . South Milwaukee Wauwatosa West Allis Total 553 76 Price: Park Falls Phillies M iscellaneous 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 31 45 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... 47 27 Total . . . 74 Shawano: Shawano._. Wittenberg Miscellaneous 154 15 117 Total 286 Sheboygan: Plymouth Sheboygan Sheboygan Falls Miscellaneous Total ._ _ 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 Number of returns C o u n t y and city 360 51 117 35 71 __ . . . Whitewater Miscellaneous Total 980 Washburn: Shell Lake . Spooner Miscellaneous 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 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 • -other - • than - - income tax_ 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 [ 275, 251, 567 i 40,927,092,220 ! ' 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 1, 249, 676,163 29,432, 084 9,162, 727 30,096,120 57, 425 233,108, 966 12,925,734,366 j 7,624,690,028 842, 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. 11 O Ul 3 o o 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 and Printing and Chemicals 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, 854,1041, 486, 761, 246 16,783,392,441 | 2,355,384,499 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, 204,138 587 315 623 474,675,997 970,368,661 368 661 I 1,587,315,623 249, 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, 9981, 668, 538, 279 18, 492, 916, 524 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 24,234,380 150,152,695 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 ! 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 3 O in 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 K L. 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. 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 35, 958, 332 I 668,302 I 1, 234, 900, 391 m '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, |CO 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 and Stone, clay, Lumber and Paper, pulp, Printing and Chemicals 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 9, 569, 559 766, 236, 921 102, 963, 663 874, 641, 517 192, 808, 508 25, 542,126 178,058, 410 1, 772, 927, 490 237, 077,170 1,658, 835, 730 186,067, 410 24, 348, 732 193, 922, 773 113,119, 702 13, 060,128 126,179, 830 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 8,434,252 \ 92, 468, 855 22, 634, 536 1, 803,444, 045 195, 636, 969 "s 1 O GO a o 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 Total dividends distributed. 3 4 51,498, 507 9, 356, 615 1,203,530,672 62, 726, 268 487, 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 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 ' on capital stock of domestic idends 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 1,310,431 649, 700 252, 033 3, 506 9, 579,462,079 | 1, 799,193, 830 I 2, 399, 266, 778 427, 264, 422 452, 912, 859 878, 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, 625,154 738,493, 520 3 o O 157, 177, 510 20, 794,178 9, 058, 209 11, 857, 778 6, 308, 756 96, 247, 278 158, 090, 308 ! o 135,434 ; 15, 455, 621, 962 1,007, 877, 971 351, 554,100 610, 167, 564 106, 201, 850 8, 482,058,677 See p p . 1 and 21. t-H 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 \ II. 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 _ 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 and Printing and Chemicals 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 comcom- j of business I holding j panies. panies, stock- i nor given 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._ D. Disbursements Cost of gccds sold. Inter&stTpaivi -....Taxes paid, ether than-income tax.. Depreciation.... . * Depletion Miscellaneous expense.,. E. Total disbursements Net profits Cdi year return arc 74.46 22.84 6.54 2.60 14.99 Lumber and 82.55 35.05 84.14 31.90 95.66 24.74 97.89 17.99 97.80 17.51 10.22 1.07 5.24 9.87 .77 3.25 1.69 .46 .42 .78 .49 .26 .49 1.34 Paper, pulp, and wood products products 95.64 23.25 ing 78.90 36. 41 90.50 .27 .75 17.30 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 .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 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 e.87 7M: 96.93 j J.07 ! .06 .96 7? £12 .01 o GO .54 .35 100.00 substances 97.09 26.11 1,67 ] .39 j Chemicals and allied 2.27 1.13 1.20 Printing and publish- 1.06 03.33 ce pp. Food Leather products, Textiles and and manufac- beverleather textile turing ages, and products products tobacco Total 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 Leather Rubber Lumber Paper, Printing cals and and Total products, Textiles and gate related, in- quarry- manufacand pulp, and and and allied . beverleather dustries ing textile wood and ' rubber 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 and other Trade Metal ConstrucAll other 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, 2ice harvesting, 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 2lessors 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 planing-mill g pproducts F i H d office, ffi Furniture—House and 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 2,024 545 i I 10, 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 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 H 120,174,173 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 7,021, 528 10, 900, 422 W5, 868 1, 331,139 Number Gross income j of returns 2,707 5,403 i 1,161 ; 551 | 34,187 i 106 j Deficit $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 90, 725,296 12, 465, 479 I 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- Ii ber of 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 ; 566, 071, 853 __ | 9,758 4, 530] ! 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- Numin- Net income i turns ofberre- Gross 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: 323 369 8, 986,150! 1,298, 029,453 226 4, 948, 0501 622, 762 135 288, 762i 26, 549 226 18, 725, 626! 2, 464, 599 310 5, 387,406| 612,968 1, 359,190! 163, 313 143 48 477, 522 58,439 86 3, 259, 553 378, 765 193 7, 438, 767 743,870 125 6, 723,854 538 232 2, 555, 533 858, 311, 413 11 51, 717 5,369 16,917,119 2, 236, 739 342 464| 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 ll 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 re; Gross in- i Net income turns ofber Tax recome 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 2, 641, 621 20,630, 728 361; '341,481,517 590 68, 072, 744! 7 Oklahoma ? 085,683 9, 598, 778 1,138,860 571 142,204,175 1,076 73,925,0011 6,180,927 Oregon 60, 265, 567 459,074, 420 7,100 4,193 4,615,736,653 774,843,810; 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 281 4,200,137 649! 31, 944, 332 43, 549,1361 4, 228, 513 West Virginia 74| 1,337,709,765 128, 951, 760 16, 732,893 1,380 3,554! 2.174! 183, 477, 008! 17, 851,131 Wisconsin 33 11,468 142, 213 3, 744,165 1, 057, 604! 87,164 81 Wyoming ~~' ' 4 8 ! 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, 652, 793 35,461 8, 591,149,198 832,202,947 86,80351, 342 45,320,016, 354 3, 595,674, 888 429, 1924 L. " - 656 31,4047, 534, 069,100 701, 011, 681 85,199:53, 795 48,686, 639, 790 4, 271,899,449 484,863, 1923 i.. 530 33, 788 8, 677, 336, 297 813,413,029 82,48548, 69736, 005, 906, 344J3, 454,419, 673 389,775, 1922 i.. 770^770, 249 42, 718 14,019,846,713 1,898,831,377 79, 748 37,030 24,422,077,076 1, 777, 785, 608 351, 19211_. 28, 746 11,431,915,114 834,146,460 78,171 49,425145, 217, 317,892,4,116,424, 329 944, 960, ".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 Numreinturns ofberre- Gross Tax Net income come 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, u w , v^-t, 386 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 63, 376,159 5, 362 1,101, 836, 66695, 715, 254 <J>J, yjtv, ouu 5,487 <->, I O < 1,JL,566,632,061 JUU, UO^, u r n 124, 175, 970 55,646,300 ! 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 $86, 572 (2) (2) Corporations reporting no net income Number of returns 27 Gross income Deficit $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- NumGross inturns ofberreNet 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 6 602 12 3 119 3 17 148 10 1 16 9 7 8 3 21 16 366 16 14 2 45 365 9 1 66 3 12 83 4 1 11 17 4 2 18 15 4 115 1 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) 192,244,494 212, 713 () 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 3,690 12,056,123 34,444,653 287,3721 2,650,883j 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 ) 2 () I 24,368,212,' 728,068( 2,349,577 62,869,417 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 26! 21 131 9! •j 61 13! 6! 41 12; 24! 18. 307 18 2, 525,919 '37,364! 6,754,657. 2,547,349! 1,413 1,373 1,341 1,321 1,330 981 1,230 () K2) $106,741 10,690 11,180 18,208 1,192,351 1,849,351 2,491 2,359 2,428 2,303 2,284 2,184 2,162 () i $858,471 93,109 98,681 171,305 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 Numreturns ofber 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 44 55, 708,145 3, 722,809 276,380,972 (2) 6, 896, 250 1 67 I 57 554.142,980 (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 2 4 3 32 2 1 4, 607, 543 6,148, 977 1 1 9 3 (2) 16,833,139 6,161,448 1, 668,421 1, 621,226 1,053,196 302, 542 481, 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 Total1 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 Numreinturns ofberre- Gross Tax Net income 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 $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, 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 6,245,098 306,143 2, 728, 459! 11, 336, 681 2, 108,460 6, 324,150 45, 789 54, 543 Corporations reporting no net income Num-j ber ! Gross inof re-1 come turn,s i 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) 270 18, 899, 672! 2, 599, 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 NumreGross inturns ofber Tax Net income recome 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, 861,970 274, 830 2, 285, 725 560 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 4 5 13 3 Corporations reporting no net income () Deficit (2) (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 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 ! |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 \ Corporation^reporting no net 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, 2 8241 () 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,I, 646 49,426,373 461, 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 pefni oc il tt ^ $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 NumreGross inturns ofberreNet 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 $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 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) ! 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 Gross income Deficit 14 $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 2,923,288 22,090,138 179,980 507,273 204,453 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! $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! 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 Corporations reporting no net income Number I Gross inof re-! come turns Deficit $4,955, 596 $498,955 37 II () () 4 6, 029 28, 842 9; 44, 393 4,405, 280 366 42, 5, 483, 667 820, 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; 414, 752, 929! 412 250; 662 45, 049, 325 4,927, 301 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 19, 440 253.127! 19, 074 2 1,875 (136, ) 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, 504 943 1,991, 001, 583 244, 779, 005 16, 240110,168,15, 238, 954, 970; 1, 427, 495, 889 160, 770, 6, 716072 1, 361, 816, 485 178, 080, 576 15, 874! 8, 397| 7, 728, 928, 6511 906, 956,10618, 760,109 7, 477 2, 247, 107, 674 272, 040, 309 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 NumreGross inturns ofber Tax Net income recome 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 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 33 40 3 13 25 52 12 148 2 8, 838, 206 8, 605, 390 154,48) 5,631,595 4, 951, 983 7,103,436 3, 773,456 49, 569, 977 $17,488 () 82,916 () 8,892 2, 270,681 167, 898 7,092,163 281,036 37,450 226. 319 497, 054 266,822 14, 591 890, 784 20,474 3,321 31,420 60,496 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 3,066,396 510,034 245,384 23,517 68, 546 19.910 49,688 220, 312 2, 778, 784 941, 97," 129,649 19, 708, 542 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 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 $142, 365 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 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 Corporations reporting no net income Number of returns 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 2, 570 304,214,827 36,733,205 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 8939 36l', 704', 293| 2 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! 8 J10 021, 765! 871,454J101, 19,1O5J11,831| 7,187,369,107 821, 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 7 274 2 1, 1 813, 81 387, 056 323, 368, 793 7, 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 2,456, 542j 21,263,091 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 1,135 328, 601, 876J 485; 7, 794, 785 57,907,4271 1, 848,931 Kansas.. j 1, 620! 239, 337, 558 508i 924! 8, 239, 521 86,094, 556! 2,671,400 Kentucky ! 1,432 12, 304, 878 1, 386, 569] 599 119, 305, 826! 5,251, 545 Louisiana ! 1, 723 1,124i 468,368, 272 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 85,430,180 276,730,715! 915, 048 1991 1264 8, 801, 722! 727! 101, 612, 352; 4,923,446 North Carolina ! 1,991 , , ; 100, 636, 682 \ 1,264; 218, 136 498; 2,707,085! 34, 119,371! 1,289,908 North Dakota < 1,287 1287 789! 1, 909, 599, 207 62,076, 268 : 7, 368,043 2, I87j 394, 481, 599' 17,189,942 Ohio | 6,1201 3,789! 943! 494 155, 699, 277! 2, 685,995 9,425,650; 1,054,354 Oklahoma ! 1, £46 1,052; 300,740,301 731, 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 968! 1,4611 493! 1,142, 732J 406, 685, 841 j 10, 303, 517; 156,203,433! 5,121,042 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 112, 705 71, 403 33,459, 062, 756|1165, 557, 562; 140, 522, 646(41, 302(7, 478,473, 042 330, 998,059 Total ! 1925 1109, 588171, 910J32, 617, 031, 658|1 254, 045, 990! 145, 349, 645 37, 678:7, 220, 905, 678', 506,146 287, 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, 683 683 59. 791 !22, 864, 939, 438!.] 8 8 7179 9 42, 42 809 17. 17 570, 570 065, 0 5 920 92 571, <!45, 2971 96, 742. 515 45, 37019, 774, 283, 657 626, 828, 828,343 1921 i j 88,179 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 (NumreGross inturns ofber Tax Net income recome 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 $709, 3122 $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 • - - • 511 • • • 29,1 295, 783, 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 NumreGross inturns ofber Net income Tax recome 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 oao r-M 721, 780 3,146 2,232 32, 262,134 914 138,139,129| 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! 150, 572, 049 re! 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 1,402 609 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 date from income tax returns of jal data 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 Numreturns ofber re- Year turns 1926 l 1925 2.. 1924 1924 22 2 1923 1922 2 1921 2 1920-' 3 9 5,320 53,9577 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 j$20, 385, 699$2, 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 () , 847, 016, 544 18 13 151, 637, 470 106 1, 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 Total reporting net income. 258,134 9, 673, 402, £ 7,77no' 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 69111,902, 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, 436 455, 320 7, 504, 692, 587 10, 688 15,146,445J19, 252 272, 324, 424 93, 244 3, 708,103, 270 15, 505 497,131, 370 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,i, 846, 017 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 2 16, 796,335 20i 38,719,577 2i 10,515,354 33! 22,591,8101 26j 44,353,129 3 27,410,472 $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 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 | 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 DO 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 $989,973,906 $1, 693,342,015 $1,557,181, 570! $109,561,217 $18, 216,458 $267, 099, 768 $4.943, 944,947 j $5,825,425, 516 $16,630, 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 7,106, 461, 047 21, 858, 874, 211 283, 358, 609 43, 575, 961 838,200,798 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 5,604, 960, 650 17, 263, 358, 699 197, 869, 625 23.711,593 498,179, 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 1, 632, 238, 997 Reporting net income 224, 581 14,136, 014, 025 4, 607, 050, 936 13, 252,119, 994 16,i, 717, 381, 285 1, 572, 801, 473! 174,184, 362 5, 377, 820, 23177, 870, 859, 378 66, 924, 007, 313 200, 19, 652, 600, 712 15, 744, 615,18949, 546,445, 382 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 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 DO 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, 7776,850 730, 092, 055 4,182,1534,480 1, 710, 771,154 5, 207, f611, 538 1, 475, 907, 886 4, 375, € !2, 503 1, 419, 065, 306 6,129, g833,713 5, 226, 365, 144 11, 030, 838, t 084 2, 226,195, 373 26, 717, 7763,459 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 33 442,813, 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 o o CO 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 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! Surplus and undivided profits 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 CD 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 CO 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 $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; Miscellaneous items not segregated by nature of assets 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 Reporting net income Reporting no net income. Grand total.. 1 For comparison with the nvniter of ccrrcraticn mccire tax returns filed, £ce Table 17. 2 Surplus and undivided profits $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 19,087,703! 1,024, 835,054 184,530,232| 192,667,450 1,421,120,439 203,617,935! 1, 217, 502,504 W H § Induces ccsh in till and deposits in t c r k . 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 81, 1926, or at close of fiscal year nearest thereto—Continued CO 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 II O 3 o 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 o o CO CO 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 CO 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, OOOi 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 $803, 596 347,421 8, 035,492 2, 220, 256 5,297,185 10,093, 897 25, 331,015 78, 517,367 41, 437, 543 175, 455, 306 43, 535,099! 3, 371, 534 28,162, 637 172,083,772 15, 372,462 218,990,405; 31, 534,171 187,456, 234 2 Includes cash in till and deposits in bank. 3 Q O CO IK.- Assets and liabilities—Statement showing, by major industrial divisions and by size of net income, the number of balance sheets and Ihr major items of a$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