Full text of Statistics of Income : 1927
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TREASURY DEPARTMENT BUREAU OF INTERNAL REVENUE STATISTICS OF INCOME FOR 1927 COMPILED FROM INCOME-TAX RETURNS AND INCLUDING STATISTICS FROM ESTATE-TAX RETURNS PREPARED UNDER DIRECTION OF THE COMMISSIONER OF INTERNAL REVENUE BY THE STATISTICAL SECTION, INCOME TAX UNIT UNITED STATES GOVERNMENT PRINTING OFFICE WASHINGTON: 1929 For sale by the Superintendent of Documents, Washington, D . C. Price 50 cents CONTENTS Pagtf Official transmittal 1-3 INCOME-TAX RETURNS INDIVIDUAL INCOME-TAX RETURNS 3-14,23-39,66-308 Number of returns filed, net income, and tax, 1926 and 1927 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," 1922-1927 G Credit of 25 per cent of tax on earned net income 6, 7 Sources of income and deductions in individual returns 7 Detailed sources, by income classes 8; Percentage distribution 9 Frequency distribution by size of specific source of income for individuals having net income of $5,000 and over, calendar year 1927 9, 10' Income from business reported by individuals having net income from all sources of $5,000 and over 11* Distributed by industrial divisions, showing number of businesses and net profits reported 11 Estates and trusts reported on Forms 1040 and 1040B, showing net income of $5,000 and over, distributed by size of net income 12 Taxes paid other than income tax 13 Distributed by income classes 13: Wholly and partially tax-exempt obligations 14* Returns, by counties and cities 14" PARTNERSHIP RETURNS OF INCOME 14-15' Number of returns filed, 1917-1927 CORPORATION INCOME-TAX RETURNS 14-15 15-23,40-45,310-421 Number of returns filed, net income, and tax 15 Distribution, by major industrial groups and by corporations reporting net income, no net income, and inactive corporations reporting no income data 16-17 " N e t loss for prior year," 1922-1927 17-18 Amount of corporation net income exempt from, and amount subject to tax 18 Dividend distribution, 1922-1927 . 18 Compiled receipts and statutory deductions 19 Distribution by size of net income and deficit 19 Assets and liabilities—Statement prepared from income-tax returns of corporations submitting balance sheets 20 Comparative statement showing by size of net income number of corporation returns filed and number of balance sheets t a b u l a t e d . 21 Corporation fiscal year returns 21-23 Distributed by months ending fiscal year 21 Distributed by size of net income and net deficit 21 Corporation part year returns 23 HISTORICAL SUMMARIES SUMMARY OF INCOME AND TAX BY YEARS (INDIVIDUAL RETURNS) 23-45 23 Individual returns, calendar years 1913-1927, showing number of returns and net income 24 Income a n d profits taxes in individual returns, calendar years 1913-1927 24' Number of individual returns, calendar years 1914-1927, by income classes 25 •" Net income, calendar years 1916-1927, by income classes 25, 26 Tax reported, calendar years 1916-1927, by income classes 27 Average t a x per return and average rate of t a x per cent, calendar years 1916-1927, by income classes 28 Total income distributed by main sources for calendar years 19161927 --_-. . 29-31 III IV CONTENTS HISTORICAL SUMMARIES—Continued. Page Forms 1040 and 1040A Face 32 CHANGES IN TAX LAWS AFFECTING THE COMPARABILITY OP STATIS- TICAL DATA FROM INCOME-TAX RETURNS OF INDIVIDUALS Table A. Individuals required to file returns, personal exemption, credit for dependents, and normal tax rates under the revenue acts 1913-1928, inclusive Table B. Surtax rates under the revenue acts, 1913-28, inclusive*. Table C. Supplemental income taxes and tax credits under the revenue acts of 1917-1928, inclusive SUMMARY OF INCOME AND TAX BY YEARS (CORPORATION RETURNS) 32-39 33-34 35-37 38-39 40-42 Total number, number and per cent reporting net income and no net income, and net income and deficit, 1909-1927 40 Income and profits taxes, calendar years 1913-1927 40 Number of returns, net income and deficit by size of net income and deficit for all corporations for years 1918-1927, inclusive.. 41-42 Forms 1120 and 1120L Face 42 CHANGES IN TAX LAWS AFFECTING THE COMPARABILITY OF STATIS- TICAL DATA FROM INCOME-TAX RETURNS OF CORPORATIONS 43~45 Corporation income and profits tax rates, exemptions, and credits under the revenue acts of 1909-1928, inclusive 43 INCOME AND PROFITS TAXES PAID FOREIGN COUNTRIES OR POSSESSIONS OF THE UNITED STATES, 1 9 2 5 - 1 9 2 7 46 ESTATE-TAX RETURNS ESTATE-TAX RETURNS FILED DURING CALENDAR YEAR ENDED DECEMBER 31, 1928 46-64 Table 1. Resident decedents—Form of property and nature of deductions, showing amounts, number of estates, and relative percentages, by size of net estate 48-53 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 54-55 Table 2A. Resident decedents—Date of death after February 26, 1926 (taxed under revenue act of 1926). Same distribution as Table 2 56-57 Table 2B. Resident decedents—Date of death after June 2, 1924, and prior to February 26, 1926 (taxed under revenue act of 1924). Same distribution as Table 2 58-59 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 2 60-61 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 ^ 62 Table 4. Nonresident decedents—Number, gross estate, net estate, deductions, total tax, tax credit, and net tax after deducting tax credit, distributed by size of net estate 62 Historical comparison, resident and nonresident decedents, September 9, 1916, to December 31, 1928 _ 63 CHANGES IN REVENUE ACTS AFFECTING THE COMPARABILITY OP STATIS- TICAL DATA FROM ESTATE-TAX RETURNS 63~64 Tax rates, specific exemptions, and credits against estate tax under the various revenue acts 1916-1928, inclusive 63 BASIC TABLES (INDIVIDUAL RETURNS) INDIVIDUAL INCOME-TAX RETURNS (1-11, inclusive): United States in aggregate (1-8)— 1. By States and Territories 2. By income classes 3. Simple and cumulative, by income classes 4. Sex and family relationship, by States and Territories 5. Sex and family relationship, by income classes 6. By sources of income, by States and Territories 7. By sources of income, by income classes 8. Tax-exempt obligations, by income classes 66-67 68-69 70-72 73-75 76-78 79-81 82-84 85-86 CONTENTS INDIVIDUAL INCOME-TAX RETURNS—Continued. V Pag© States and Territories separately (9-11)— 9. By income classes 87-162 10. Historical comparison for the years 1916-1927, inclusive.. 163-175 11. By counties and cities 176-308 BASIC TABLES (CORPORATION RETURNS) CORPORATION INCOME TAX RETURNS (12-23): United States in aggregate (12-16, 18-22)— 12. Distribution by States and Territories Follow 309 13. Cash and stock dividends, distributed by States and Territories- 311 14. Income statement showing analysis of compiled receipts and statutory deductions, by major industrial groups— P a r t i . All corporations 312-315 Part 2. Corporations reporting net income 316-319 Part 3. Corporations reporting no net income 320-323 15. Percentage distribution of Table 14 324-325 16. By industrial groups and subgroups 326-331 18. By size of net income and deficit, by major industrial groups 365-370 19. Assets and liabilities—Statement prepared from income-tax returns submitting balance sheets, by major industrial groups— All corporations 371.373 Corporations reporting net income 374-376 Corporations reporting no net income 377-379 20. Comparative statement showing by size of net income, number of corporation income-tax returns filed, and number of balance sheets tabulated, by major industrial divisions. _ 380-383 21. Corporation fiscal year returns—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 1927— Distributed by industrial groups 384-388 22. Corporation fiscal year and part year returns—Income statement of compiled receipts and statutory deductions; also net profit (or deficit), net income, tax, and net profit after deducting tax, distributed by months ending fiscal year— included in corporation tables for 1927— Part 1. All fiscal year and part year returns 389—391 Part 2. All fiscal year and part year returns showing net income 392-395 Part 3. Allfiscalyear and part year returns showing no net income 396-399 States and Territories separately (17, 23)— 17. By industrial groups, by States and Territories 332-364 23. Historical comparison for the years 1916-1927, inclusive 400-421 STATISTICS OF INCOME FOR 1927 TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C, September 10, 1929. SIR: I have the honor to transmit herewith a report presenting statistical tabulations of the economic data reported on the incometax returns for 1927 filed by individuals, corporations, and partnerships during 1928, and of the estate-tax returns, irrespective of the date of death of the decedent, likewise filed during 1928. 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 1927 are filed under the provisions of the revenue act of 1926. The year for which the income is reported is in general the calendar year ending December 31, 1927. However, a considerable number of corporation returns and a negligible number of individual returns are filed 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 1927, returns whose fiscal year ends after June 30, 1927, but not later than June 30, 1928. Fiscal year returns ending in 1928 come partly under the provisions of the revenue act of 1928. The statistics contained in this report are based on the taxpayers' returns as filed, unaudited except for a preliminary examination to insure proper execution of the return. AH 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'7 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 "deficit" means excess of deductions over gross income. The net income of individuals includes "capital net gain from sale of assets held more than two years." Credits allowed individuals, such as personal exemption, credit for dependents, "net loss for prior year," and "loss from the sale of capital assets held more than two years" (beginning with 1924) are not included in deductions; neither is the special credit of $2,000 for domestic corporations having net income of $25,000 or less, nor "net loss for prior year," included in deductions in arriving at net income of corporations. 1 2 STATISTICS OF INCOME The industrial classification is based on the predominant business of the corporation or of the affiliated groups of corporations filing a single return. The industrial divisions, however, do not contain corporations engaged solely in the industries in which they are classified, due to 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, many 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. Moreover, the number of returns filed is less than the number of corporations included or covered by such returns. 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 situated, excepting closely affiliated concerns filing a consolidated return, in which case the consolidated return is frequently filed in a State other than the State in which the principal place of business or principal office or agency of the subsidiaries is located. The amount of income-tax liability returned for 1927, shown in the tabulations in this volume, is not altogether comparable with the amount of taxes collected during the calendar year 1928. 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 over-assessment, 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. Individual income taxes paid at the source on tax-free covenant bonds are deductible from income taxes payable by individuals but are not deducted in the income-tax liability of individual returns herein tabulated. 3. The amount of income taxes in fiscal year returns included in this tabulation may not represent taxes collected during 1928 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. STATISTICS OF INCOME 3 The first of the quarterly installments is due when the return is filed. Thus, during the calendar year 1928, collections were made of part or all of the taxes in returns for fiscal years ended from January 31 j 1927 (the last quarterly installment payment on which was due on or before January 15, 1928), to September 30, 1928 (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, 1928), whereas, as described above, there are excluded from these statistics those returns for fiscal years ending prior to July 1, 1927, and subsequent to June 30, 1928. 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/ 7 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 1927. INDIVIDUAL INCOME-TAX RETURNS The returns for 1927 filed by individuals number 4,101,547, of which 2,440,941 were taxable and 1,660,606 nontaxable. The aggregate net income was $22,545,090,553, and the tax liability $830,639,434. As compared with the returns filed for the previous year, the number for 1927 decreased by 36,545, or 0.89 per cent. The total net income shows an increase of $586,584,904, or 2.67 per cent, whereas the tax shows an increase of $98,168,644, or 13.40 per cent. The average net income is $5,496.73, the average amount of tax liability $202.52, and the average tax rate 3.68 per cent. For the preceding year the average net income was $5,306.43, the average amount of tax liability was $177.01, and the average tax rate 3.34 per cent. The ratio of the number of individual returns filed to the total population is 3.45 per cent, which for the preceding year was 3.52 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 66-67, and in Table 2, pages 68-69, the distribution is shown 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 a limited number of 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 70-72, a similar distribution of the number of returns, net income, and tax is shown by a more detailed income classification. STATISTICS OF INCOME Simple and cumulative distribution of individual returns, by income classes, showing number of returns, net income, tax, and percentages, calendar year 1927 Returns Income classesl Simple distribution Number 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 126, 745 996, 098 855, 762 1, 209, 345 567, 700 252, 079 60,123 22, 573 5,261 3,873 1,141 557 290 4,101, 547 Per cent 3.09 24.29 20.87 29.48 13. 84 6.14 1.47 .55 .13 .09 .03 .013 .007 Cumulative distribu- Cumulative distribution over class below tion under class above Number Per cent 4,101,547 3, 974, 802 2, 978, 704 2,122,942 913, 597 345, 897 93, 818 33, 695 11,122 5,861 1,988 847 290 100.00 96.91 72.62 51.75 22.27 8.43 2.29 .82 .27 .14 .05 .020 .007 Number 126, 745 1,122, 843 1,978, 605 3,187, 950 3, 755, 650 4, 007, 729 4, 067,852 4, 090, 425 4, 095, 686 4, 099, 559 4,100, 700 4,101, 257 4,101, 547 Per cent 3.00 27.38 48.25 77.73 91.57 97.71 99. IS 99.73 99.86 99.95 99.98 99. 993 100.00 100. 00 Net income Simple distribution Income classes i 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 o v e r . . . Total __ Per cent $72, 230, 684 1, 645, 575, 700 2, 062. 275, 084 4,700,816,426 3,895, 759,157 3, 748, 057, 507 2, 051, 770, 684 1, 535, 387, 374 636, 018. 520 787. 270, 255 431,121, 727 378,166, 589 600, 640,846 0.32 7.30 9.15 20.85 17.28 16. 62 9.10 6.81 2.82 3.49 1.91 1.68 2.67 • 22, 545, 090, 553 100. 00 Cumulative distribution over class below Amount $22, 545, 090, 553 22.472, 859, 869 20, 827, 284,169 18, 765, 009, 085 14, 064, 192, 659 10,168, 433, 502 6, 420, 375, 995 4,368,605,311 2, 833, 217, 937 2,197,199, 417 1, 409, 929,162 978, 807, 435 600, 640, 846 Per cent 100. 00 99.68 92. 38 83.23 62.38 45.10 28.48 19.38 12. 57 9.75 6.26 4. 35 2.67 Cumulative distribution under class above Amount $72, 230, 684 1, 717, 806, 384 3, 780, 081, 468 8, 480, 897, 894 12, 376, 657, 051 16,124, 714, 558 18,176, 485, 242 19, 711, 872, 616 20, 347, 891,136 21,135,161, 391 21,566,283,118 21, 944, 449, 707 22, 545,090, 553 Per cent 0.32 7.62 16.77 37. 62 54.90 71.52 80.62 87.4S 90.25 93.74 95.65 97.33 100.00 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.. 1 Per cent $39, 980 1, 233. 658 3, 970, 412 6,508,177 20, 664, 502 74, 225, 900 119,475,301 156, 674, 952 87, 397, 904 123, 775, 837 73, 750,177 64, 265, 391 98, 657, 237 0.01 .15 .48 .78 2.49 8.94 14.38 18.87 10, 52 14.90 8.88 7.73 11.87 830, 639, 434 100. 00 Cumulative distribution Cumulative distribution over class below under class above Amount $830, 639, 434 830, 599, 454 829, 365, 796 825, 395, 384 818, 887, 207 7S)8, 222, 705 723, 996, 799 604, 521, 498 447. 846, 546 360, 448, 642 236, 672, 805 162, 922, 628 98, 657, 237 Per cent 100 00 99.99 99.84 99. 36 98.58 96.09 87.15 72.77 53.90 43.38 28.48 19. 60 11.87 Amount $39 980 1, 273, 638 5, 244, 050 11, 752, 227 32, 416, 729 106, 642, 635 226,117, 936 382, 792, 888 470,190, 792 593,966,629 667, 716, 806 731, 982,197 830,639, 434 Distribution of income classes under $5,000, estimated, based on sample. (See p. 1.) Per cent 0 01 .16 .64 1.42 3.91 12.85 27.23 46.10 56.62 71.52 80.40 88.13 100.00 STATISTICS OF INCOME 5 CLASSIFICATION/!^ Y^JSEX AND FAMILY RELATIONSHIP (INDIVIDUAL RETURNS) The following table shows the number of individual returns and the net income distributed according to sex and family relationship of the taxpayer. In basic Tables 4 and 5 (pp. 73-78) similar distributions of the nuirfber of returns and net income are shown by income classes and by States and Territories. Distribution of individual returns by sex and family relationship of taxpayer, calendar year 1927 l Net income 8 Returns Family relationship Number Joint returns of husbands and wives, with or without dependent children, and the returns of husbands whose wives, though living with them, file separate returns Wives filing separate returns from husbands Single men, heads of families Single women, heads of families.._ Single men, not heads of families Single women, not heads of families Community-property income Total,. Per cent 49.17 2.75 7.38 2.52 27.06 10.53 .59 2,016,850 112,719 302,821 103,430 1,109, 676 431, 769 24, 282 4,101, 547 Amount j Per cent $13,870,232,343 1,219,714,318 1,211,234,402 463,326,695 3,700,791,106 1,770, 517,373 309,274,316 61. 51 5.41 5.39 2.06 16.41 7.85 1.37 100.00 i 22,545,090,553 100.00 i Includes returns for income of estates or property held in trust. a Net income for returns "under $5,000" estimated on basis of sample* See pi ]« INCOME EXEMPT FROM NORMAL TAX (INDIVIDUAL RETURNS) The net income specifically exempt from normal tax through personal exemption, credit for dependents, dividends on stock of domestic corporations, interest on Government obligations not wholly exempt from tax, capital net gain from sale of assets held more than two years, and net loss for prior year; also 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 1927 Distribution Total net income 2 Amount $22, 545, 090, 553 _ Net income specifically exempt from normal tax: Personal exemption and credit for dependents Less exemption in excess of net income Total net income not subject to normal tax._ Net income subject to normal tax _ 10,109,813,190 4,254, 828,886 47, 479, 483 44.84 IS. 87 .21 1,072, 271, 728 37, 054, 785 4.76 .17 15, 521, 448,072 68 85 7,023,642, 481 31.15 * Net income for returns "under $5,000" estimated on basis of sample. See p. 1. 100.00 12,000,708, 798 1, 890,895, 608 Net personal exemptions and credit for dependents Dividends on stock of domestic corporations Interest on Government obligations not wholly exempt from tax Capital net gain from sale of assets held more than 2 years $1,081,186,018 Less loss in ordinary net income deductible from capital net gain _ 8,914.290 Net income offset by net loss for prior year Per cent 6 STATISTICS OF INCOME CAPITAL NET JLOSS FROM SALE OF ASSETS HELD MOQE 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 12% 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" aod "general deductions" in the Statistics of Income for 1924-1927 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 1927 on which the tax credit of 12H per cent was computed $48, 221, 344 Tax credit of 12# per cent 6, 027, 668 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. Such net losses being of prior year origin are therefore not included in the current year deductions in arriving at the net income for the various years shown in this volume. ;#"Net loss for prior year" reported in the individual income tax returns for the years 1922 to 1927, inclusive, is given below. Returns for year: 1922 1923 1924 1925 1926 1927 Amount $45, 220, 859 34, 266, 149 29, 869, 182 32, 321, 310 27, 411, 767 37, 054, 785 CREDIT OP 25 PER CENT OF TAX ON EARNED NET INCOME (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 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, 1926, and 1927. Earned net income tax credit reported on returns for the years 1924-1927 is as follows: STATISTICS OF INCOME 7 Returns for year: 1924 1925 1926 1927 Amount $30, 637, 463 24, 570, 183 24, 646, 993 24, 915, 315 SOURCE OF INCOME (INDIVIDUAL RETURNS) Immediately following is shown a summary of the income reported by individuals distributed by sources; also general deductions. The amounts of income for the various sources represent the summation of positive net gain items shown on the income-tax returns; that is, in each instance the gross income as reported on the schedules in the returns exceeds the deductions allowed. Net losses in the schedules are transferred in tabulation to general deductions, which also include deductions included in the return under "general deductions.}\ i Jf Sources of income and deductions in individual returns, calendar year 1927 Distribution Amount Wages and salaries _ Business Partnerships Profit 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 $10,218,449, 780 3,287,421, 294 1, 755,145,035 12.54 6.70 1,813,395,955 1,081,186,018 6.92 4.13 TotalRents and royalties Interest and investment income Interest on Government obligations not wholly exempt from tax. Dividends on stock of domestic corporations Fiduciary Total-- 9. 27 1,302, 275,981 2,026,897,032 4.97 7.73 .18 16.24 1.61 47,479,483 ! General deductions: Miscellaneous deductions (includes taxes paid other than income tax— $800,806,308—but does not include taxes paid on business and business property—$122,622,494 (see p. —) Loss from sale of real estate, stocks and bonds, other than loss from sale of assets held more than 2 years Contributions 1 18,155,598,082 4,254,828,886 421,481,104 Total income.. Per cent 8,052,962,486 30.73 26,208,560,568 100.00 2,927,885,668 11.1 227,878,965 507,705,382 .87 1.94 Tota 1 deductions j 3,663,470,015 13. 98 Net income 1 1 22,545,090,553 86.02 Net income for returns "under $5,000" estimated on basis of sample. See p. 1. 8 STATISTICS OF INCOME The following table shows, by size of net income, the distribution of the income by sources. The distribution, by sources, by States, and by finer income classification, is shown in basic Tables 6 and 7 (pp. 79-84). 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 1927 Wages and salaries Jncome classes U n d e r $5,000i $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 Total Income classes $5, 694,173,901 $1, 583,246,027 1,952,270,811 836, 307, 833 1,444, 538, 961 532,212,938 500,174,834 181,009,651 304,104, 134 89, 833, 580 97,321,437 23,024, 909 92,017,552 23, 667, 847 35, 564, 477 8,478, 299 21,092,199 7,057, 054 17,191, 474 2, 583,156 10,218,449, 780 Rents and royalties $657,974, 206 U n d e r $5,000 i_._ $5,000 to $10,000. 251,883, 725 $10,000 to $25,000 203, 638, 830 $25,000 to $50,000 88, 572,129 $50,000 to $100,000 50, 215, 176 16,654,878 $100,000 to $150,000... 14, 739, 374 $150,000 to $300,000... $300,000 to $500,000... 6,806,173 $500,000 to $1,000,0006,124,699 $1,000,000 a n d o v e r . . . . • 5, 666, 791 Total. Business 1,302,275,981 3,287, 421, 294 Partnerships Profit from sale of real estate, stocks, Capital net bonds, etc., gain from other than sale of assets capital net held more gain from sale than 2 years of assets held more than 2 years $400, 723, 375 351, 780, 955 366, 105, 914 201,983,447 157, 337, 372 68,416,091 89, 966, 764 50, 477, 551 31,669,649 36, 683, 917 1, 755,145,035 $301, 536, 583 261, 780, 002 463,815,199 328,984,967 177, 250, 334 67, 200, 759 84,019,472 46, 526, 708 40,115,413 42,166, 518 1, 813, 395,955 1,081,186,018 Interest on GovernInterest and ment obliinvestment gations not wholly exincome empt from tax Dividends on stock of domestic corporations $725,873,119 364,392,433 400, 565, 199 217,391,311 145,877. 747 61. 754, 777 51, 767, 894 27,141,837 18, 534, 300 23, 598, 415 $492,919,183 i$92,129,884 59,948, 576, 278 430,621,042 I 68,732,930 4, 517,769, 731 834, 566, 470 100,505,712 4, 363, 623, 434 679,905, 761 69, 240, 031 2,371,603,688 623, 863, 861 48,491, 720 1, 774,030,092 276, 702, 231 12,849,063 731, 690, 299 332,074,538 12,093,411 899,820,382 172, 434,124 7,150, 662 487, 372, 963 167,095, 725 3,892, 710 434,571,272 244, 645, 951 6, 394,981 679, 502, 429 2,026, 897,032 17,674,211 11,960,832 7,543, 759 2, 551, 803 2, 566, 227 1, 004, 220 1,061,015 3,117,416 Fiduciary Total income 47,479, 483 4.254,828,886 421,481,104 26,208,560,568 i Amounts shown for income class " Under $5,000" are estimates based on sample. $32,380, 725 169,512,409 115,214,351 196,907,303 131,788,912 137,928, 508 297, 453, 810 (See p . 1.) STATISTICS OF INCOME Percentage distribution of total income in individual returns, by income classes, showing sources of income in detail, calendar year 1927 Income classes Under $5,0001 $5,000 to $10,000 $10,000 to $25.000 $25,000 to $50,000 $50,000 to $100,000... $100,000 to $150,000.. $150,000 to $300,000-. $300,000 to $500,000.. $500,000 to $1,000,000. $1,000,000 and over.. Total Income classes Under $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.. Wages and salaries ! Profit from j sale of real ! estate, Capital I stocks, net gain ! bonds, etc., from sale Bents j other than of assets Business Partnerand ships | capital net held more royalties j gain from than 2 I sale of years assets held more than | 2 years 57.24 43.21 33.10 23.62 17.14 13.30 10.23 7.30 4.85 2.53 15.91 18.51 i 12.20 i 7.63 | 5.06 I 3.15 ! 2.63 I 1.74 j 1.62 .38 ! 38.98 12.54 4.03 7.79 i 8.39 8.52 i 8.87 i 9.35 10.00 { 10.36 7.29 j 5.40 6.70 3.03 5.79 10.63 13.87 9.99 9.18 9.34 9.54 9.23 6.21 1.37 9.56 15.75 21.88 27.04 31.74 43.77 6.61 5.58 4 67 3.73 2.83 2.28 1.64 1.39 1.41 .84 6.92 4.13 4.97 Interest on Gov Dividends Interest ernment obliga- on stock Total and investment tions not | of domes- Fiduciary income income wholly | tic corpoexempt ! rations from tax ' 7.30 8.07 9.18 9.17 8.22 7.07 5.75 5.57 4.27 3.47 0.41 .50 .43 .35 .28 .21 .25 7.73 .18 4.95 9.53 19.12 28.67 35.17 37.82 36.90 35.38 38.45 36.00 0.93 1.52 2.30 2.92 2.73 1.75 1.35 1.47 .89 .94 100.00 100. 00 100.00 100.00 100.00 100. 00 100.00 100. 00 100.00 100.00 16.24 1.61 100.00 i Amounts shown for income class "Under $5,000" are estimates based on sample. (See p. 1.) FREQUENCY DISTRIBUTION BY SIZE OF SPECIFIC SOURCES OF INCOME FOR INDIVIDUALS HAVING NET INCOME OF $5,000 AND OVER, SHOWING FOR EACH SOURCE THE NUMBER OF RETURNS AND TOTAL AMOUNT, CALENDAR YEAR 1927 There is given below a tabulation prepared from the income-tax returns of individuals reporting net income of $5,000 and over, showing, for certain sources of income, the number of returns and the total amount distributed by the size of the specific source of income reported on the returns. The income from partnerships and fiduciaries reported in items 4 and 4 (a), Form 1040, was not distributed by size, as the amounts shown in items 4 and 4 (a) may not represent the total income derived from partnerships and fiduciaries reported on Form 1040, as is shown by the instructions on the return relative to such income, and quoted below: I Enter as item 4 your share (whether received or not) in the profits of a partnership, and as item 4 (a) income of an estate or trust, except (a) where the tax or reduction on account of the share of net gain or loss derived from the sale of capital assets is computed as provided in instruction 6a, such net gain or loss shall be reported separately in Schedule D, and (b) the share of the profits which 10 STATISTICS OF INCOME consisted of dividends on stock of domestic corporations, and the taxable interest on obligations of the United States, shall be included in items 7 and 8, respectively, on page 1. Frequency distribution by size of specific sources of income for individuals having net income of $5,000 and over, showing for each source the number of returns and total amount, calendar year 1927 Salaries, commissions, etc. Size of specific source of income Under $100 $100 to $200 $200 to $300 $300 to $400 $400 to $500 $500 to $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 $10,000 $10,000 to $15,000. $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000 $30,000 to $40,000 $40,000 to $50,000 $50,000 to $75,000 $75,000 to $100,000 $100,000 to $250,000... $250,000 to $500,000... $500,000 to $1,000,000.. $1,000,000 a n d over... Total Number of returns 5,917 4,774 3,660 3,184 2,492 11, 557 25,943 28, 753 33,188 35,143 .1 258,476 70,462 25, 928 12,187 6,615 6,227 2,407 2,495 739 675 61 I 540,893 Amount $387, 783 670, 991 889,034 1,069,232 1, 098, 288 8, 268,143 38, 640,896 75, 034,484 115, 511, 354 158, 802, 488 1, 768,916. 593 827, 714,619 435,141,882 267, 033,962 177, 073,156 210,013,083 106, 256,865 145,806, 228 62, 347, 836 92, 845, 810 19,822,106 4, 403, 683 6, 527,363 Total.. 2,152 2,034 1,720 1,459 1,383 6,160 11,076 11,393 13,036 16,885 102,881 23, 740 8,499 3,713 2,306 2,208 Amount Number of returns Amount 324 223 40 7 1 44,897 33,384 24,543 20,687 17,507 62, 702 73,495 43,499 31,214 23, 266 64,481 25,878 13,904 8,460 6,040 6,782 4,220 5,097 2,152 2,912 594 220 95 $2,125,368 4,881, 780 5,977,755 7,141,234 7, 789,835 45,244,302 107,119, 699 109,699,079 108,010,623 103,974,821 453,587,373 314,601,126 239,682, 770 188,552,892 165,323,312 233, 748, 329 187,693,789 308,388,315 184,947,124 430, 549, 670 206,143,811 149,177,083 197, 549, 613 4,524,275,879 I 212,919 1,704,175,267 516,029 3,761,909,703 Size of specific source of income Under $100 $100 to $200 $200 to $300.— $300 to $400 $400 to $500$500 to $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 $10,000 $10,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000 $30,000 to $40,000 $40,000 to $50,000 $50,000 to $75,000 $75,000 to $100,000.... $100,000 to $250,000. _. $250,000 to $500,000. . . $500,000 to $1,000,000$1,000,000 a n d o v e r . . . Number of returns Dividends on stock of domestic corporations $91,583 282,140 434, 572 505,087 617, 015 4, 533,191 16,486,434 28,402, 387 45, 702, 524 76,364,092 710,481,475 285,084,356 145,383, 074 82,352,821 62,023, 589 76,527, 790 35, 511, 792 54, 456, 306 27, 772, 571 31,714,947 13,181,400 4, 774, 546 1,491, 575 Rents and royalties Number of rereturns Business or profession Amount 21,437 19, 621 16, 270 14,331 12,112 38, 341 34,873 17, 996 11, 598 8,230 20,966 6,593 2,690 1,336 717 829 370 367 136 109 17 5 2 $1,095,188 2, 783,305 4, 001,470 5, 033,487 5, 489, 760 27, 847,538 49, 712, 538 44, 010, 780 40, 025,453 36,683,911 145, 759,071 79, 616,174 46, 079, 615 29, 654, 571 19,480,805 28, 227, 251 16, 403, 870 21, 782,139 11, 568, 655 16, 513,114 5, 572, 977 3,183, 893 3, 776, 210 228,946 644, 301, 775 Profit from sale of real estate, stocks, bonds, etc., other t h a n capital net gain from sale of assets held more t h a n 2 years Capital net gain from sale of assets held more than 2 years Number of rereturns Number of rereturns 18,433 14,377 11,664 10, 441 8,237 32, 023 24, 842 18, 037 14, 084 38, 456 15, 009 7,380 4,294 2,689 2,937 1,519 1,415 514 655 147 45 265, 838 Amount Amount $865, 212 2,082,835 2, 864, 629 3, 668, 843 3, 670,825 23, 249,063 55, 598, 789 61, 043,141 62,375, 600 62,851,674 270,196, 270 181,886,126 126, 813, 238 95,474,328 73, 328, 709 100, 576, 774 67, 325, 606 84, 753,125 43, 233, 233 94,935, 210 49,113, 291 30, 782, 770 15,170, 081 377 297 290 271 273 1,090 1,481 1,163 882 758 2,627 1,725 1,189 869 739 1,089 812 1,349 775 1,464 432 163 120 $18,730 42,991 72,223 94,077 122,324 792,797 2,159,578 2,901,631 3,085,682 3,389,704 19,067,949 21,167,962 20,689, 766 19, 492, 233 20,281,068 37,930, 430 36,479,387 83, 556,197 66,896,075 225, 253,861 147, 592,5491 112,913,890 257,184,914 1, 511,859, 372 20, 235 1,081,186,018 11 STATISTICS OF INCOME INCOME FROM BUSINESS REPORTED BY INDIVIDUALS HAVING NET U£,, INCOME FROM ALL SOURCES OF $5,000 AND OVER The net profit 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 table. These data represent only such amounts reported by individuals as were derived from business operations conducted as sole proprietors and do not necessarily indicate the principal occupation of or the total income reported by the 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, as the sample of the returns in this class previously referred to was considered as being not sufficiently comprehensive to determine the number of businesses in each industrial division. The net profit from business as shown in these statistics means the total receipts from business or profession less cost of goods sold and other business deductions, such as salaries, interest on business indebtedness, taxes on business or business property, loss from fire or storm, bad debts arising from sales, depreciation, obsolescence, and depletion, rents, repairs, and other expenses, as provided for in Schedule A of the individual income tax return, Form 1040. Income from business, distributed by industrial groups, showing number of businesses and net profit from business reported by individuals having net income from all sources of $5,000 and over, calendar year 1927; atso grand totals for 1926 and 1925 i Number i Industrial groups i of busi- I nesses j ; reported j I Net profit r cent ; from busi! ness Per cent -|- Agriculture and related industries. Mining and quarrying Manufacturing: Food products, beverages, and tobacco. Textiles and textile products _. Leather and leather products Rubber and related products.._ 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 stockbrokers, etc Business not sufficiently denned to be classed with any other division _ Grand total 1927_ Grand total 1926. Grand total 1925 _ 37722—29 2 16,297 | 1,160 3,003 2,639 ' 227 ! 80 i 775 ] 157 | 2,003 I 390 ! 587 i 1,952 ! 1,049 i 12,862 j 12,304 3,116 53, 935 83, 471 12,866 16,908 212,919 218,148 203, 576 7.6S i $103,212,791 .54 12,355,376 1.41 1.24 .11 .04 .36 .07 .94 . 18 .49 | 6.04 i 23, 958, 823 25, 613, 419 2, 662,126 592, 662 7, 201,418 1, 678, 961 16,921,350 4, 279,467 5, 256, 715 19, 424, 314 11,273,574 118,862,829 5.77 111,392,090 1.46 22,594,344 25.33 j 400,029,873 39. 20 \ 688, 881, 713 6.04 | 126,966,569 7.94 ! 119,879,682 100. 00 1, 704,175, 267 1, 738, 522, 844 1, 623, 638,298 6.06 .73 1.41 1.50 .16 .03 .42 .10 .99 .25 .31 1.14 .66 6.97 6.54 1.33 23.47 40.42 7.45 7.03 100.00 12 STATISTICS OF INCOME INCOME OF ESTATES AND TRUSTS Individual income tax returns, Form 1040, are filed by fiduciaries for estates and trusts under the conditions outlined below: Income of (a) estates of decedents before final settlement, (6) trusts, whether created by will or deed, for unascertained persons or persons with contingent interests; or income held under the terms of the will or trust for future distribution, is taxed to thefiduciaryas a single person, except that from the income of a decedent's estate there may be first deducted any amount properly paid or credited to a beneficiary. In such cases the fiduciary should make a return for the estate or trust on Form 1040 if the net income is $1,500 or over, or the gross income is $5,000 or over. ff- Fiduciary returns of income, Form 1041, are filed for estates and trusts under^the following conditions: Every fiduciary, or at least one of joint fiduciaries, must make a return on Form 1041 for the estate or trust for which he acts, if any income of such estate or trust is distributable currently, or the tax is payable by the beneficiaries or by the grantor, provided (a) the net income of such estate or trust for the taxable year is $1,500 or over, or (b) the gross income is $5,000 or over, or (c) any beneficiary of such estate or trust is a nonresident alien. If the sole beneficiary of the estate or trust is a nonresident alien Form 1041 may be omitted, but in such case the fiduciary should make an individual return for the beneficiary on Form 1040B For the calendar year 1927 there were filed 80,898, Form 1041, and 5,860, Form 1040B. The following tabulation compiled from the returns Forms 1040 and 1040B, having net income of $5,000 and over, shows the number of returns and amount of net income. These returns are distributed by sex and family relationship of the testator or grantor and included in the tabulation of such distribution for all individual returns. Returns on Form 1040 and 1040B for estates and trusts, showing net income of $5,000 and over for 1927, distributed by size of net income N u m b e r XT- + • ^ „ of r e t u r n s * e t income Income class $5,000 t o $6,000 1 $5,000 t o $6,000 $6,000 t o $7,000 1 $6,000 to $7,000_ $7,000 to $8,000 i . _ $7,000 t o $8,000. $8,000 t o $9,000 1 $8,000 t o $9,000. $9,000 to $10,000 1 $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 to $40,000 $40,000 t o $50,000 $50,000 t o $60,000 1 2 ._ 337 1,083 259 848 207 728 146 554 160 512 553 472 383 335 302 995 633 427 489 333 206 i $1,848,808 5,948,474 i 1, 671, 14. ! 5,496,091 i 1,545,320 i 5,450,600 1 1,236,588 ! 4,695,246 1 1,516,891 ; 4,8f>3,293 1 5,781,794 ! 5,431,559 ! 4,779,000 : 4,542,783 4,382, 772 17,204,704 14,110,202 11,608,077 | 16,831,805 i 14,870,323 \ 11,249,879 Income class $60,000 t p $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. Classes grouped % Total Nontaxable. Specific exemptions exceed net income. Classes grouped to conceal net income and identity of taxpayer. Number of returns Net income 144 117 71 54 161 73 47 14 32 14 19 7 9 3 7 1 1 10,736 $9,315,855 8, 757, 366 6,015,181 5,127,969 19,549,120 12,481, 944 10,648,588 3,876,244 11,199,813 6, 213, 507 11, 246,350 6,031,898 10,483,161 5,331,674 8. (2) 299,470,556 28,126,533 13 STATISTICS OP INCOME TAXES PAID OTHER THAN INCOME TAX In the following table taxes other than Federal income taxes or income and profits taxes paid foreign countries or possessions of the United States allowed as deductions are distributed by income classes. In column 1 is shown the amount of taxes reported under " Deductions " in the individual income tax return as item 12 on Form 1040 and item 6 on Form 1040A, in accordance with the following instructions quoted from Form 1040: Enter as item 12 personal taxes and all taxes on property not used in your business or profession, paid during the year, not including those assessed against local benefits of a kind tending to increase the value of the property assessed. Do not include taxes imposed by section 600 of the act upon sales by the manufacturer, Federal income taxes, taxes imposed upon your interest as shareholder of a corporation, which are paid by the corporation without reimbursement from you, nor income and profits taxes claimed as a credit in item 52 on page 1 of the return. In column 2 is shown the amount of taxes paid on business property or for carrying on business, as reported under business deductions in Schedule A, item 12, "Income from business or profession/7 and does not include Federal income taxes, taxes assessed against local benefits of a kind tending to increase the value of property, nor taxes imposed upon sales by manufacturers. Taxes paid other than income tax, individual returns, calendar year 1927 Income classes U n d e r $5,000i $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 t o $20,000 $20,000 to $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 to $70,000 $70,000 t o $80,000 $80,000 to $90,000 $90,000 to $100,000 $100,000 to $150,000 $150,000 to $200,000 $200,000 to $250,000 $250,000 to $300,000 $300,000 to $400,000 $400,000 t o $500,000 $500,000 to $750,000 $750,000 t o $1,000,000... $1,000,000 to $1,500,000. $1,500,000 to $2,000,000. $2,000,000 to $3,000,000. $3,000,000 to $4,000,000. $4,000,000 to $5,000,000. $5,000,000 a n d over Total Taxes paid included in general deductions Taxes paid included in business deductions * $359,832,476 40,993,805 32,343,508 26,401,944 21,401,864 18, 275,460 15,898,419 14,218,671 11,875,839 10,488,929 9,990,625 36,900,188 24,880,551 18,413,967 25, 217,081 17,429,362 13, 226,900 10,523,073 8,275,831 8, 294,992 5,379,885 17,862,801 9,072,923 6,265,942 5,693,849 7,028,664 3,152,559 5,268,921 3,214,941 4,944,602 1, 745,957 1,437,906 3,644,737 364,536 844,600 $77,626,599 7,502,106 5,563, 797 4,358,080 3,483,685 2,605,085 1,993,487 1,697,145 1,477,608 1,332,523 1,079,184 3,681,056 2,267,884 1,355,673 1,965,141 957,936 598,454 484, 522 468,928 260,898 133,887 734, 720 313,971 112, 770 139,440 41,238 53,822 290,921 10, 209 6,721 1, 233 13, 710 5,089 4,972 $437,459,075 48,495,911 37,907,305 30, 760,024 24,885,549 20,880,545 17,891,906 15,915,816 13,353,447 11,821,452 11,069,809 40,581, 244 27,148,435 19, 769, 640 27,182, 222 18, 387, 298 13,825,354 11,007,595 8,744, 759 8,555,890 5,513, 772 18,597,521 9,386,894 6,378, 712 5,833,289 7,069,902 3,206,381 5,559,842 3,225,150 4,951,323 1,747,190 1,451,616 3,649,826 369,508 844,600 800,806,308 122,622,494 923,428,802 Total 1 Amounts shown for income class ' Under $5,000" are estimates based on sample. (See p. 1.) 2 See text (p. 13). 14 STATISTICS OP INCOME WHOLLY AND PARTIALLY TAX-EXEMPT OBLIGATIONS RETURNS) (INDIVIDUAL 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 (pp. 85-86). Tax-exempt obligations, showing amount owned and interest received, by nature of obligation, calendar year 1927 Nature of obligation Amount Interest received Wholly tax-exempt obligations: $3,064,031,968 $152,335,75 Obligations of States and Territories or political subdivisions thereof Securities issued under the Federal farm loan act ___ 598,234.246 29,205,942 Liberty 3^6 per cent bonds and obligations of the possessions of the United States 659,108,893 25,365,508 Total wholly tax-exempt obligations Partially tax-exempt obligations: Liberty bonds, Treasury bonds, certificates of indebtedness, war-savings certificates, and Treasury notes (not tax-exempt) Grand total 4,321,375,107 206,907,209 1,274,445,482 59,975,352 5,595,820,589 266,882,561 RETURNS, BY COUNTIES AND CITIES (INDIVIDUAL RETURNS) The number of returns of individuals filed for the calendar year 1927, by counties, cities, and townships, is shown in basic Table 11 (pp. 176-308). 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. 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 co-partners according to their distributive share, whether distributed or not. The number of partnership returns filed for 1917 to 1927, inclusive, is as follows: Year: 1917 1918 1919 1920 1921 1922 Year: Number 1923 31, 701 1924 100,728 175,898 1925 240,767 1926 259,359 1927 287,959 Number 304,996 321,158 309,414 295,425 282,841 STATISTICS OF INCOME 15 CORPORATION INCOME-TAX RETURNS Corporation income-tax returns for 1927 numbered 475,031, of which 259,849 show net income aggregating $8,981,884,261 and tax $1,130,674,128. For the calendar year 1926 corporations filed 455,320 returns, of which 258,134 show net income totaling $9,673,402,889 and tax of $1,229,797,243. DISTRIBUTION, BY INDUSTRIAL GROUPS, OF NUMBER OP INCOME, AND TAX (CORPORATION RETURNS) RETURNS The table immediately following shows the returns of corporations distributed by industrial groups 7and segregated according to " Corporations reporting net income/ " Corporations reporting no net income," and "Inactive corporations showing no income data." Basic Table 12 (p. 310) shows the returns distributed by States and Territories and likewise by those showing net income, no net income, and inactive. In analyzing the data compiled for corporations classified under "Finance—banking, insurance, real estate and holding companies, stockbrokers, etc.," allowances should be made for the two special deductions from gross income permitted life-insurance companies. These special deductions, totaling $455,321,615, 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 14 and 15 (pp. 312-325) are included in " Miscellaneous deductions" under "Statutory deductions." 16 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 income1 tax; also inactive corporations reporting no income data, calendar year 1927 Corporations reporting net income Industrial groups Agriculture and related industries Mining and quarrying Manufacturing: Food products, beverages, and tobaccoTextiles and textile products Leather and leather products Rubber and related products 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. Nature of business not given Grand total _ Total j number \ Per of ! Number cent of returns ; of total Gross income 2 returns reporting 9,905! 18,519 Deductions 4,445! 5,232 44.88 28.25 $633, 781,952 2, 259,850,477 $555, 204, 778 1,983, 541,814 15, 524 i 13,851 2,41li 655! 7,8161 2, 083! 10,679 7, 229! 4, 682 i 20,379, 8,106j 9, 232 8,240 1,448 335 4,178 1, 386 6,734 3, 960 2, 587 11,412 4,108 59.47 59.49 60.06 51.14 53.45 66.54 63, 06 54.78 55.25 56.00 50.68 9, 702, 208,946 6,285,401,148 1, 415, 200, 205 1, 039, 525, 022 1,929,813, 782 1,401, 780, 073 2,185, 712,460 6, 799,331, 331 1, 357,109, 268 16, 256,966, 289 1,761, 042,343 9,116,388,494 5,867,916,969 1, 316,128, 393 969,271,870 1, 804,405, 285 1, 277, 792, 262 1,987, 236,807 6, 303,474,059 1,199,846,411 14, 755, 692, 555 1, 597, 290,392 93,415i 53, 620 57.40| 50,134, 090,867 46,195,443,497 17,609 22,9121 122, 360j 10,071 13, 855 74, 747 57.19 60.47 61,09 2,413,183,931 12,844,090,391 33,512,875,844 2, 242, 023,968 11, 255, 210, 330 32,356, 005, 639 1 34,193' 18,287 53.48 2,680,916,440 2,436,452, 590 137,425 ; 18, 693; 78,100 1, 492 56.83 7.98 10, 797, 009,957 48, 539,858 J 9,274,176,159 44, 396, 681 475,031! 259,849 54.70 1 115,324, 339, 717 106, 342, 455,456 Corporations reporting net income Industrial groups Income tax Net income Net loss for prior year $78, 577,174 $6, 504, 006 Agriculture and related industries. 276, 308, 663 12,470,132 Mining and quarrying Manufacturing: Food products, beverages, and tobacco. 585,820, 452 11, 483, 361 Textiles and textile products 417,484,179: 34, 032, 009 Leather and leather products 99, 071, 812 7, 013, 367 70,253,152, Rubber and related products 4,098,922 125, 408, 497 i 4, 474, 624 Lumber and wood products 123,987,8111 Paper, pulp, and products 3, 074, 225 198,475,653 Printing and publishing-. 3, 965, 318 495, 857, 272 Chemicals and allied substances 8, 398,156 157, 262, 857 '•1, 698, 714 Stone, clay, and glass products 1, 501, 273,734 14, 568, 659 Metal and metal products. _ 163,751,951' All other manufacturing industries 7, 339, 699 Total manufacturing 3, 938, 647, 370 100,147, 054 Construction _. 171,159, 963 9, 706,168 Transportation and other public utilities.1 1,588,880,061! 12, 319, 687 Trade j 1,156, 870, 205 39,084,547 Service—professional, amusements, ! hotels, etc _ I 244, 463, 850 11, 300, 385\ Finance—banking, insurance, real estate j and holding companies, stockbrokers, \ etc ! 1,522,833,798 52,412, 730 Nature of business not given ! 4,143,177 348, 6661 Grand total 1 8,981,884, 261 i 244,293,375 1 Fiscal-year returns are included. 2 Gross income corresponds to total 3 Amount 1 Per cent Per cent of net of total tax income $9,053,5411 34, 898,460j 11.52 12.63 0.80 3.09 75, 793, 776! 50,341,461, 12, 229, 044 8,849,421 15, 611, 798[ 16,063,362 25,123,328 64,766,664| 20, 563, 697 198, 066, 290 20, 325,669 | 12.94 12.06 12.34 12.60 12. 45 12.96 12. 66 13.06 13.08 13.19 12.41 6.70 4.45 1.08 .78 1.38 1.42 2.22 5.73 1.82 17.52 1.80 507, 734, 510j 12.89 20, 078, 238 210, 877,896 137, 351, 547 ] 1.731 13. 27| 11.871 44.90 1.78 18. 65 12.15 2.53 28, 625, 757 181, 705, 991 348,188 1,130,674,128 11.931 8.40; 12. 59i 100. 00 (See p. 1.) income as reported on the face of the return plus the cost of goods sold. Includes special nonexpense deductions of life-insurance companies. (See p. 15.) 17 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; also inactive corporations reporting no income data, calendar year 1927—Continued Inactive corporations reporting no income data 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 related productsLumber 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 Nature of business not given Grand total.. 2 8 Per Num- cent of ber of total Gross income2 Deductions returns reporting Deficit Number of Per turns cent 4 460 7,804 45 02 $188 644,782 $250, 537, 986 42.14 1, 576, 985, 724 1, 823, 910, 004 $61,893, 204 246, 924, 280 5,630 5, 343 903 284 3, 353 642 3, 629 36.27 4, 212, 282, 626 4, 320, 473, 265 38.57 1, 522, 067, 615 1, 642, 883, 544 316, 039, 057 337, 741, 647 37.45 407, 271, 983 426, 628, 469 43.36 874, 473, 686 968, 768, 528 42.90 267, 599, 523 281, 213, 919 30.82 415, 204, 715 380, 416, 720 33.98 108,190,639 120,815, 929 21,702,590 19, 356, 486 94, 294, 842 13, 614, 396 34, 787, 995 662 268 60 36 285 55 316 4.26 1.94 2.49 5.50 3.65 2.64 2.96 2 892 40 00 1, 969, 078,193 2, 079,447, 208 110, 369, 015 377 5.22 1 876 8,227 243, 350, 016 271,705,789!, 28,355,773 40 07 40.37 2, 928, 373, 358 3,169, 678, 4951 241, 305,137 219 740 4.68 3.63 3,417 4? 15 467, 835, 233 1,000 10.1C 5,483 29.61 526, 095, 070 58, 259,837 5S1 7.17 38.75 13, 588, 788, 010 14,439,840,649 851,052,639 3, 599 3.85 701, 827, 673 59. 417. 399 1, 257 7.14 6 982 44 931 30. 48 2 295 882,216 2, 493, 354, 643 36 72 7, 430, 839, 801 7, 793,179,145 197,472,427 362, 339, 344 2,075 2, 682 9.05 2.19 12 859 37 61 906,078,710 1, 023,143, 870 117,065,160 3,047 8.91 44, 582 1, 731 ! 32. 44 2, 407, 046, 374 3 2,973, 223, 2831 566,176, 909 14,743 10.73 46, 733, 8521 9, 398, 014 15,470 82.76 37, 335, 838 9.26 165, 826 34. 91 29, 074, 011, 729 31, 545, 751,105 2, 471, 739, 376 49, 356 10.39 36,196 6 281 35 67 642, 410, 274 Gross income corresponds to total income as reported on the face of the return plus the cost of goods sold. Includes special nonexpense deduction of life-insurance companies. (See p. 15.) 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 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 ma}^ be carried over and allowed as a deduction in computing the net income for the next succeeding taxable year. Such net losses being of prior year origin are therefore not included in the current year deductions in arriving at the net income for the various years shown in this volume. "Net loss for prior year" reported in the corporation returns filed for the calendar years 1922 to 1927, inclusive, and fiscal year returns to June 30 of the succeeding year (see p. 1) is given below. 18 STATISTICS OF INCOME Return for year: 1922 1923 1924 Amount $501,780,287 578, 307, 088 219, 727, 166 Return for year—Contd. Amount 1925 $243,078,565 1926 235, 851, 012 1927 244, 293, 375 AMOUNT OF CORPORATION NET INCOME EXEMPT FROM AND SUBJECT TO TAX AMOUNT The corporation net income subject to tax is reduced by a credit of $2,000 allowed corporations with net income of $25,000 or less. For corporations with net income 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. The revenue act of 1928 increased the credit to $3,000 for net incomes under $25,000 with a variable amount of credit for incomes up to $25,360, this change affecting some of the fiscal year returns included. 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 1927, are shown below. Net income $8, 981, 884, 261 Net income not subject to tax: Net loss for prior year $244, 293, 375 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) 323, 671, 663 Total 567, 965, 038 Net income subject to tax 8,413,919, 223 DIVIDEND DISTRIBUTION 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 1927, is shown by States and Territories in basic Table 13 (p. 311) and by industrial divisions in basic Table 14 (pp. 312-323). A presentation of the aggregate amounts of dividends distributed for the years 1922 to 1927, inclusive, for all corporations is given below. Cash and stock dividends distributed by years J Aggregate Corporations leporting net income Corporations reporting no net income y ao _ Cash dividends 1922 1923 1924 1925 1926 1927 1 $3,436,715,104 4,169,117,678 4,338,822,858 5,189,474, 507 5,945,292, 657 6,423,767,181 Stock dividends Cash dividends Stock dividends Cash dividends $3,348,049,865 $3,182,869,985 $3,166,915,574 $253,845,119 891,285,583 3,820,619,642 787,167,102 348,498,036 510. 525. 809 3,994,990,754 466,820.095 343,832,104 502,489,520 372,173,187 544, 431, 367 4,817,301,320 757,649, 610 5,530.210,586 716,219,451 415,082,071 632,177,901 637,701,443 692,501,245 5,786,065,738 Stock dividends $181,134,291 104,118,481 43.705.714 41,941,847 41,430,159 60,323,344 Cash dividends and stock dividends of capital stock of life insurance companies are not included. 19 STATISTICS OF INCOME COMPILED RECEIPTS AND STATUTORY DEDUCTIONS (CORPORATION RETURNS) The income statement of compiled receipts and statutory deductions of corporations as reported in the income-tax returns, also net profit (or deficit), net income, tax, net profit after deducting tax, and cash and stock dividends, segregated by major industrial groups, is shown in basic Table 14, pages 312-313. 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 15, pages 324-325, shows for all corporations the income and deduction items expressed in percentages of such total receipts as are compiled and the profits from sales in percentages of gross sales. CORPORATION RETURNS, DISTRIBUTION BY SIZE OF NET INCOME AND DEFICIT The following table shows for corporations, distributed by size of net income, size of deficit, and inactive corporations, the number of returns, amount of net income or deficit, amount of tax, and relative percentages. Basic Table 18 (pp. 365-370) shows the returns distributed by size of net income and deficit, by industrial divisions. ALL CORPORATIONS Size of net income j Numj ber of returns showing Per cent net income Under $1,000 i 70,299 $1,000 to $2,000 i 52,044 $2,000 to $3,000 j 26,470 $3,000 to $4,000 15,048 $4,000 to $5,000 9,914 $5,000 to $10,000 _. I 27,690 : $10,000 to $15,000 ; 11,387 $15,000 to $20,000 | 9,912 $20,000 to $25,000 _ | 6,217 $25,000 to $50,000 j 12,518 $50,000 to $100,000 ! 8,299 $100,000 to $250,000 5,823 $250,000 to $500,000 2,047 $500,000 to $1,000,000 ! 1,139 $1,000,000 to $5,000,000 I 855 $5,000,000 and over i 187 Total for returns showing net I income j 259,849 Size of deficit 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 $10,000 $10,000 to $15,000 $15,000 to $20,000 $20,000 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 Total for returns showing deficit Inactive corporations, no income data reported., Amount of net income Per cent Amount of tax Per cent 27.05 $27,806,395 20.03 79,589,268 10.19 64,351,482 5.79 52, 633,692 44,367,754 3.82 10.66 197,100,206 137,633. 906 4.38 3.81 165, 701,312 2.39 140,165,752 4.82 447,199,459 3.19 580,909,267 2.24 901, 979, 956 714,494,467 .79 .44 ! 788,890,764 .33 ! 1,700,282,717 .07 ! 2,938, 777,864 0.31 .89 .72 .59 .49 2.19 1.53 1.84 1.56 4.98 6.48 10.04 7.95 8.78 18.93 32.72 $8,540 32,184 1,337, 383 2,604,853 2,839,630 16,942, 577 13,900,194 17,981,849 16,046, 765 57,597,798 75, 700, 536 114,258,190 91,277,843 103,168,307 222,661,223 394,316,256 0.12 U. .23 .25 1.50 1.23 1.59 1.42 5.09 6.70 10.11 8.07 9.13 19.69 34.87 100.00 j 8,981,884,261 100.00 1,130,674,128 100.00 Number of returns showing Per cent no net income 49,199 23, 543 15,379 11,321 8,333 23,198 10,118 5,633 3,776 7,863 4,019 2,327 654 257 188 18 29.67 14.20 9.27 6.83 5.03 13.99 6.10 3.40 2.28 4.74 2.42 1.41 .39 .15 .11 .01 100.00 Amount of deficit i Per cent $22,260,980 | 35,201,966 I 38,056,867 39,367,959 37,228,992 166,072,281 125,106,434 98,125,977 85,380,525 273,897,401 277,499,065 351,234, 547 225,694,160 176,554,346 351,194,669 168,863,207 2,471,739,376 0.90 1.42 1.54 1.59 1.51 6.72 5.06 3.97 3.46 11.08 11.23 14.21 9.13 7.14 14.21 6.83 100.00 20 STATISTICS OF INCOME ASSETS AND LIABILITIES (CORPORATION RETURNS) In the tables immediately following are shown for 379,158 corporations out of 475,031 filing income tax returns a summary statement of the principal assets and liabilities as of December 31, 1927, or at the close of the fiscal year nearest thereto, and a comparative statement showing, by size of net income, the number of corporation returns filed and the number of balance sheets tabulated. The variance between the number of balance sheets tabulated and the number of returns filed is due to the data for assets and liabilities not being reported on all returns. In Tables 19 and 20 (pp. 371-383) are shown the same data by industrial groups for corporations reporting net income and no net income and in aggregate for all corporations. In the analysis of the balance sheets items not otherwise distributed are included in "Miscellaneous assets" or "Miscellaneous liabilities." Some of these items are— Miscellaneous assets.—Investments in affiliated companies; stocks and bonds other than tax-exempt obligations; 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, 1927y or at close of fiscal year nearest thereto, by corporations reporting net income and no net income Aggregate Assets and liabilities Assets: Cash (in till and deposits in banks) Notes receivable 1 _ Accounts receivable (less reserve for bad debts) Inventory Tax-exempt investmentsObligations of State and Territories or political subdivisions thereof Securities issued under the Federal farm loan act and obligations of the United States or its possessions Total tax exempt investments Real estate, buildings, and equipment (less depreciation) Miscellaneous assets, not distributed._ Total assets Liabilities: Notes payableAccounts payable Bonded debt and mortgages Miscellaneous liabilities not distributed.. Capital s t o c k Preferred.. Common Total capital stock... Surplus Less deficit. Net surplus Total liabilities Corporations reporting net income Corporations roepornting net income $16,851, 216,594 $13,553,883,635 32, 365,006, 588 26, 744,074,848 18,594, 380,445 14,217,823,903 21,005,344,454 15,968, 217,154 $3,297,332,959 5,620,931,740 4,376,556,542 5,037,127,300 !, 223,478,480 1,659,060,272 564,418,208 7,557,042,033 5,938,024,437 ! 1,619,017,596 9, 780,520,513 7,597,084,709 j 2,183,435,804 104,945, 293,326 84,000,555,302 76,591,078, 349 28,354,214,977 66, 291,822,612 17, 708,732,690 287,542,317, 222 220,963,985,210 i 66,578,332,012 _ 13,021,037,104 11,104,858,036 34, 739,571,192 96, 274, 333,003 7,623, 900,880 5, 397,136,224 7, 350,443, 339 3,754,414,697 24,372,370, 019 10,367,201,173 77,830,351,544 18,443,981,459 17,800, 278, 039 74, 080, 965, 946 12,628,211,902 54,447,219,851 5,172,066,137 19,633,746,095 91, 881, 243, 985 67,075,431,753 24,805,812,232 45,414,697,191 4,893,423,289 37, 871,193, 370 1,159, 705, 695 7, 543,503,821 3, 733, 717,594 __| 40,521,273, 902 36,711,487,675 287,542,317,222 3,809,786,227 1= =3 220,963,985,210 i 66,578,332,012 i Includes loans and discounts from bank statements which for 1926 were included in ' 1 Miscellaneous assets." 21 STATISTICS OF INCOME Corporation returns—Comparative statement showing by size of net income the num| | herI of corporation income tax returns filed and the number of balance sheets tabulated; also the number showing par-value and no-par-value common stock Number of corporation balance sheets tabulated N uinber of corporation incometax returns filed Size of net income Total Per Showing Per cent no-parofbalancel"* S" -owing sheets to | common value parcommon returns value stock filed stock common stock 99.47 | 9,679 849 824 435 280 300 73 66 13 93.38 96.87 96.98 96.49 96.60 96.15 93.51 92.19 93.01 6.62 3.13 3.02 3.51 3.40 3.85 6.49 7.81 6.99 89. 01 . 17 218, 765 137, 375 12,519 10, 497 94.58 92.90 5.42 7.10 79. 82 356,140 23,016 93.93 6.07 173,775 27, 516 12, 518 8,299 7,870 1,139 855 187 146, 281 27,189 27, 256 12, 384 8,227 7,791 1,125 845 186 84.18 98.19 99.06 98.93 99.13 99.00 98.77 Reporting net income. Reporting no net income Inactive corporations reporting no income data.. 259, 849 165,826 231, 284 147,872 379,156 Grand total.. Showing no-parvalue common stock 136, 602 26, 340 26, 432 11,949 7,947 7,491 1,052 779 173 U n d e r $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 $500,000 $500,000 to $1,000,000..$1,000,000 to $5,000,000.. $5,000,000 a n d over 27, 690 cent 49, 356 475,031 CORPORATION FISCAL YEAR RETURNS Thejtabulations for fiscal year returns are compiled from returns filed by corporations whose fiscal year is other than the calendar year. The returns are also included in the general tables of corporation income throughout this report 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 also includes a limited number of returns showing net income of less than $2,000, or deficit, and not falling under the other conditions stated above. This is also true of the tables prepared from the fiscal-year returns as well as part year returns for 1925 and 1926, published in the Statistics of Income for 1926, except that for returns for the months, July to November, inclusive, for these years, a considerably larger number of returns was included showing net income of $2,000 or less or deficits, and not falling in the above categories. 22 STATISTICS OF INCOME Corporation returns filed for fiscal year, showing the total number of returns, number reporting net income and no net income, amount of net income or deficit, net loss for prior year and income tax—Included in corporation tables for 1927 [Fiscal year terminating not earlier than July 1, 1927, nor later than June 30,1928] FISCAL YEAR RETURNS DISTRIBUTED BY MONTH ENDING— Corporations reporting no net income Corporations reporting net income Total number of returns Month ended July, 1927 August, 1927 September, 1927 October, 1927 November, 1927___ January, 1928 February, 1928 March, 1928 _ April, 1928 May, 1928 June, 1928 Total fiscal year | ! I I 1,498 1,253 1,302 1,101 1,615 2,596 1,257 1,754 1,595 1,865 4,272 , 20,108 Number of returns 1,468 1,233 1,279 1,082 1,608 2,587 1, 245 1,741 1,580 1,852 4,226 Net income Net loss for prior year Income tax Deficit $6,138,619 11,312,778 9, 526, 649 13,371,227 20,207,009 18,819,225 9,481,870 6,885,185 9,332,221 6,968,657 24,150,354 $1,772,729 2, 760,117 7,304,849 11,338,952 1, 957, 500 5, 562,460 3, 283, 755 4, 564,159 9,747,020 9,183,570 18,825,110 42,636, 591 136,193, 821 207 76, 300,221 $51,128,960 $3,201,961 88, 455, 703 2,850, 789 76,981,194 4, 636,369 103,075, 317 3,041,554 155, 664,182 3,710, 481 147,123,415 3,796,243 77, 713,377 2,493, 832 58,644,380 4,072,926 77,270, 841 2,627, 562 61, 856, 233 4, 741,106 203,843,024 7,463,768 19,901 1,101, 756, 626 Number of returns FISCAL YEAR RETURNS D I S T R I B U T E D BY SIZE OF N E T I N C O M E AND N E T D E F I C I T Distribution Reporting net income: Size of net income— 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 $10,000— $10,000 to $25,000 $25,000 to $50,000 $50,000 to $100,000 $100,000 to $500,000 $500,000 to $1,000,000... $1,000,000 to $5,000,000$5,000,000 and over Total reporting net income. Number of returns 339 346 3,230 1,961 1,428 3,787 3,837 i 1,974 j 1,348 ! 1,307 194 138 12 19,901 Reporting no net income: Size of deficit— 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 $10,000 $10,000 to $25,000 $25,000 to $50,000. $50,000 to $100,000 $100,000 to $500,000 $500,000 to $1,000,000. „ $1,000,000 to $5,000,000. $5,000,000 and over Total reporting deficit. Net income $135,906 507,534 7,837, 657 6,786,797 6, 373,213 26,922, 224 62,409, 721 70, 732,914 96, 522,723 265, 797, 047 136, 543,425 267,164,472 154,022,993 $531 3,083 133,746 288,587 371,650 2,122,956 6,390,180 8, 507,781 11,945,669 33, 551,225 17, 555,456 35,061,547 20,261,410 1,101,756, 626 136,193,821 25,293 21, 592 17,035 17,312 110,342 300, 797 1,011,751 1,303, 646 10,506,603 19, 569,384 43,410,204 207 Income tax 76, 300, 221 STATISTICS OF INCOME 23 In basic Table 21 (pp. 384-388) the fiscal year returns are distributed by industrial groups and by corporations reporting net income and no net income; also amount of net income, net loss for prior year, income tax, and amount of deficit. In basic Table 22 (pp. 389-399), parts 1, 2, and 3, is shown the distribution of compiled receipts and statutory deductions, by months ending the fiscal year, and for returns showing net income, no net income, and in aggregate. CORPORATION PART YEAR RETURNSj ® The returns filed by corporations for less than 12 months 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. Below are shown for part year returns the total number, number reporting net income and no net income, net income, deficit, net loss for prior year and income tax. The part year returns likewise fall under the same conditions as to net income, deficit, etc., as govern the returns used in the tabulations for fiscal year returns. Corporation part year returns, 1927 Total number of returns Corporations reporting net income: Number of returns Net income Net loss for prior year Income tax Corporations reporting no net income: Number of returns Deficit 5, 377 5, $158, 348, $7, 346, $19, 164, 329 852 488 477 48 $25, 881, 409 HISTORICAL SUMMARIES SUMMARY OF INCOME AND TAX, BY YEARS (INDIVIDUAL RETURNS) A r6sum6 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. The income-tax returns filed by individuals, 1916-1927, inclusive, by States, showing number, net income, and tax, as well as the average net income and average tax per return, are exhibited in Table 10, pages 163-175. The incometax returns filed by corporations for 1916 to 1927, inclusive, by States, showing total number of returns, number reporting net income and no net income, amount of gross income, net income or deficit, and income tax, also relative percentages, are presented in Table 23, pages 400-421. 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 32-39. 24 STATISTICS OF INCOME Individual returns, calendar years 19 IS to 1927, showing number of returns andjaet income Number of returns Per cent of total Year Total 1913 1914 1915 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 _ _ _. . 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 4,101,547 Taxable 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 2,440,941 Nontaxable Net income TaxNonable taxable 74,066 765,656 1,032,251 1,101,579 1,741,634 3,072,191 3,106,232 3,428,200 2,880,090 1,669,885 1,667,102 1,660,606 83 78 77 79 76 54 54 55 61 60 60 59 17 22 23 21 24 46 46 45 39 40 $3,900,000,000 4,000,000,000 4,600,000,000 6,300,000,000 13,700,000,000 16,000,000,000 19,900,000,000 23,700,000,000 19,600,000,000 21,400,000,000 24,800,000,000 25,700,000,000 21.900.000.000 41 22,545,000,000 40 I 2i!ofia ooa ooo Income and profits taxes in individual returns, calendar years 1918 to 1927 Tax before tax credits Year Normal tax 1913. 1914 1915 1916 1917 1918 1919. 1920... 1921 1922 1923 1924 1925 1926 1927 -. $12, 728,038 16, 559,493 23,995,777 51,440,558 156,897,441 476,432, 808 468,104,801 478,249, 919 308,059,422 355,409,840 378,387,954 ! 257; 794, 728 1 216,360,163 200,599,384 215,817,075 Surtax $15, 525,497 24,486,669 43,947, 818 121,946,136 433, 345, 732 651,289,027 801, 525, 303 596, 803, 767 411,327,684 474, 581, 111 464,918,056 437, 540, 797 432,853,170 448, 330,446 511, 731, 376 Tax on capital net gain 12H per cent $31, 066,357 38,915, 500 48,603,064 117,570,971 112,509,705 134,033, 966 Total $28, 253, 535 41,046,162 67,943,595 173,386,694 896, 630, 719 1,127,721,835 1, 269,630,104 1,075,053,686 719,387,106 861,057, 308 882,221, 510 743,938, 589 766, 784,304 761,439,535 861, 582,417 Credits against tax » * $220, 555,377 39,673,199 32,229,121 28,968,745 30,942,983 Tax $28, 253, 535 41,046,162 67,943,595 173,386,694 3 896,630, 719 1,127, 721,835 1,269,630,104 1,075, 053,686 719,387,106 861,057, 308 661,666,133 704,265,390 734,555,183 732,470,790 830,639,434 1 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of individuals are summarized on pp. 32-39. Amounts shown for 1913-1915, inclusive, are receipts for fiscal year ended June 30, immediately following, as shown in annual report of commissioner of Internal Revenue, which receipts include fines, penalties, additional assessments, etc. 1916 and subsequent years tax is amount reported on returns. 2 Includes credit of 25 per cent of tax on earned income and credit of 12H per cent on capital net loss and excludes credit for income and profits taxes paid to a foreign country or a possession of the United States and credit for income tax paid at source. 3 Includes war excess-profits taxes of $101,249,781 on individuals and of $103,887,984 on partnerships. 4 25 per cent reduction provided for in section 1200 (a) of revenue act of 1924. STATISTICS OF INCOME 25 Number of individual returns, calendar years 1914 to 1927, by income classes 1 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.. 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. .-. _ 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 1,326 376 209 120 357,515 336,652 1921 1922 401,849 2,440, 544 2, 222, 031 1, 072,146 353, 247 132, 344 28, 946 8,717 1,367 739 162 63 21 402,076 2,471,181 2,129,898 1,190,115 391, 373 151, 329 35, 478 12, 000 2,171 1,323 309 161 67 ! 6,662,176 157,149 150, 553 80, 880 23, 734 10, 452 2,900 2,437 714 376 206 2 1917 1919 1918 1920 1, 640, 758 1, 516,938 1,924,872 2, 671,950 838,707 1,496,878 1, 569, 741 2, 569,316 560, 763 932, 336 1,180,488 1, 337,116 270,666 438, 851 319, 356 455, 442 112, 502 162, 485 116, 569 171,830 30, 391 37,477 28, 542 38, 548 12, 439 13, 320 9,996 12,093 3,302 2,983 2,358 2,191 2,347 1,864 1,514 1,063 559 425 382 239 189 315 178 123 65 141 67 429,401 3,472, 890 4,425,114 j 5,332,760 7,259,944 1924 1923 1926 1927 119, 513 1,045, 519 837, 792 1, 240. 400 560, 549 246, 730 57, 487 20, 520 4,724 3,267 892 468 231 126, 745 996,098 855, 762 1, 209, 345 567, 700 252, 079 60,123 22, 573 5,261 3,873 1,141 557 290 I 4,171, 051 j 4,138, 092 4,101, 547 1925 368, 502 344,876 ! 2, 523,150 2,413,881 ! 1, 071, 992 2,472,641 ; 2,112,993 ! 842, 528 1,719,625 j 1, 800, 900 I 1, 327, 683 387,842 ! 503, 652 437, 330 j 170,095 ! 236, 779 191,216 39, 832 ! 47,061 i 59, 721 12,452 ! 15,816 j 20, 958 2, 339 ! 3,065 I 4,759 1,301 : 1,876 ! 3,223 327 457 ! 892 141 ! 242 j 479 74 i 75 ! 207 6,787,481 ! 7,698,321 7,3 1 Changes in the revenue acts affecting the comparability of statistical data from income tax returns of individuals are summarized on pp. 32-39. 2 This total is exclusive of 7,635 returns of married women made separate from returns of husbands. In 1916 the net income on returns filed separately by husband and wife is combined and the total appears as one return. In all other years the returns of married women filed separately are included in their individual income classes independently of the husband's income. NOTE.—The returns for 1913 are omitted, as they pertain only to the last 10 months of that year. Individual returns, net income reported for calendar years 1916 to 1927, 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 and over Total 1917 2 1918 2 1919 2 19202 $624, 669, 015 1, 037, 247, 977 1, 235, 015, 786i 822, 661, 6581 722, 795,474| 357, 355, 318| 505, 859, 400 271, 938, 017| 256, 771, 3251 464, 263, 644! $2, 461,137, 000 $2, 232, 354, 577 j 2, 064, 977, 328 3,626,824,833! 2,115, 864, 601 3, 535, 219, 007| 1, 827, 508, 088 2, 145, 690. 016j 1, 687,165, 619 1, 736, 548, 050 1, 042, 320, 083 978, 042, 710i 846, 894, 335| 679, 720. 737 284,106, 740 400, 492, 040 305, 024, 817 474, 651, 960 209, 904, 969 144, 545, 428) 214, 631, 270j 119, 075, 548) 303, 835,914 137,486, 892j 6,298,577,620 13,652,383,207 15, 924, 639, 3551 19,859,491,448 23,735,629,183 $2, 829, 113,151 $4, 050, 066,618 3, 807. 286.365 - 184, 543, 368 4, 513, 264, 030 039, 607, 239 2, 954, 137, 253 068, 330, 963 2, 412, 275, 757 547, 904, 786 1, 277, 364, 635 307, 785,113 896, 497,209 810, 386,333 358, 392, 923 265, 511. 505 371, 148, 536 215,138, 673 159, 070, 948 89, 313, 552 128, 290,396 79, 962,894 152, 650, 245 77, 078,139 1 Changes in the revenue acts affecting the comparability of statistical data from income tax returns of individuals are summarized on pp. 32-39. 2 Net income for returns under $5,000 estimated on basis of sample. See p. 1. 26 STATISTICS OF INCOME Individual returns, net income reported for calendar years 1916 to 1927, classes—Continued income 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 and o v e r . . Total 1922 » 1923» 1924 > $213,849,934 3,620,761,768 5,325,931,265 4,054.891,244 2,378,759,237 1,958,156,206 979, 629,305 582, 230, 218 163, 520,999 145,948,047 61,342,550 42, 780,426 49,411, 329 $247,564,383 3,630,570,922 5,153,497,468 4,500,557,809 2,641,904,702 2,255,871,780 1, 208,273,932 805,223,854 260,203,553 266,814,381 116,672,075 107,670,678 141, 386,993 $252.513,019 3,693,641,547 6,073,443,625 6,469,194,945 2,653,026,193 2,538,079,115 1,350, 680,468 833,898, 237 280,656,213 260,584,012 124, 569,194 95,107,209 152,071,881 • $235,451,546 3,564,474,084 5,277,147,446 6,827,924,126 2,991,187,905 2,855,396,811 1,599,848,363 1,066, 783,643 377, 644,950 374,609,374 171,248,552 158,462,179 155,974,475 19,577,212, 528 21,336,212,530 24,777,465,658 25,656,153,454 Net income 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 1925« 1926 * $58,305,538 1,774,601,508 2,047,969,883 5, 236,003,283 3,463, 852,012 3,544, 898, 379 2,032, 239, 284 1,418,948, 285 572,859,982 655, 300, 217 339,773,657 327,367,523 422,456,852 $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 $72,230,684 1,645,575,700 2,062,275,084 4, 700,816,426 3,895, 759,157 3,748,057,507 2,051,770,684 1,535,387,374 636,018,520 787,270.255 431,121,727 378,166,589 600,640,846 ! 21,894,576,403 21,958, 505,649 22,545,090,553 * Net income for returns under $5,000 estimated on basis of sample. See p . 1. 1927» STATISTICS OF INCOME 27 Individual returns, tax reported for calendar years 1916 to 1927\ by income classes 1 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.... $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, 356 173,386,694 Total.. 1917 1918 $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 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 99,026,996 691,492,954 j 1,127,721,835 1, 269, 630,104 1920 $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 1,075, 053, 686 Tax Income classes 1921 1922 $246, 636 $173, 678 27,081, 089 29,160, 654 20, 712, 373 20, 729, 737 42, 743, 604 47, 533, 306 70, 387, 912 68, 871, 422 123, 575, 960 126,886,410 125, 697, 249 112,909,840 115, 711, 635 144, 092, 555 52, 330, 056 71, 337, 246 61, 495, 988 98,810,408 43, 488, 227 31,859,630 38, 559, 344 25,112,090 31, 419, 726 49, 517, 639 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.- 861, 057, 308 719, 387,106 Total 1923 1924 $316, 602 18, 252, 646 16, 605, 972 46, 048, 427 54, 074, 735 103,109,350 103, 600, 750 108, 878, 597 55, 719, 390 62,104, 203 31, 668, 552 25, 498,434 35, 788,475 $145, 629 10,432, 394 10, 207,284 26, 865, 387 28,827,944 78, 068, 669 109, 359, 811 136, 636,004 75, 677,735 92,480, 898 45, 771,131 42, 585, 301 47, 207, 203 661, 666,133 704, 265, 390 Tax Income classes 1927 ; 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 $68,557 ! 1,704,087 ! 3,809,422 I 8,326,214 i 19,149,177 ; 74,171,952 j 120,688,692 i 147,842,780 I 79,471,792 j 103,058,819 55,721,982 53, 674,188 66,867,521 $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 $39, 980 1, 233, 658 3,970,412 6, 508,177 20, 664, 502 74, 225,906 119,475, 301 156, 674,952 87, 397,904 123, 775, 837 73, 750,177 64, 265, 391 98, 657, 237 [ 732,470,790 830,639,434 734,555,183 1 Changes in the revenue acts affecting the comparability of statistical data from income tax returns of individuals are summarized on pp. 32-39. Distribution of income classes under $5,000 estimated, based on sample. (See p. 1.) 37722—29- -3 28 STATISTICS OF INCOME Individual returns, average amount of tax and average rate of tax by income classes calendar years 1916 to 1927 l 1917 1919 Income classes $1,000 to $2,000 _. $2,000 to $3,000 $3,000 to $5,000. $5,000 to $10,000 $10,000 to $25,000 $25,000 to $50,000 .. $50,000 to $100.000 $100,000 to $150,000 $150,000 to $300,000.... $17. 46 23. 88.95 291. 39 1, 222. 01 4, 563.12 14, 748. 76 40, 576. 79 89, 871. 89 207, 237. 82 392, 326. 67 1, 326, 645. 51 $300,000 to $500,000 $500,000 to $l,000,000___ $1,000,000 and over $4.94 41.85 143. 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. 2' 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 18.2' 23.93 27.63 35. 65 General average. 396. 60! 2. 75 199.11 5.061 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.... Average rate of tax (per cent) Average tax per return $300,000 to $500,000 $500,000 to $1,000,000... $1,000,000 and o v e r . . . . $13. 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 General average- 148.08 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.... $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. 451 1, 523, 492. 25 0.87 .74 1.68 3.10 6.83 12. 13 20.79 33.12 43.94 54.08 59.42 238. 08 6.39 1922 $0. 43i 0.91 11.95J 9.32 .74 39. 87 1.66 194. 97 3.19 958. 76! 6.76 3, 900. 711 11.80! 13,274.25! 20. 201 38,280.95! 32. 61i 3,215.14! 43.041 196, 664. 38 52. 671 57.08 398,604. 30 63.81 1,496,177.43 1923 0.03 .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. " 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 2G. 78 139. 4' 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 3.6' 126. 86 4.04 85. 95 2. 67 107. £ 1924 1925 1926 1927 AverAverAverage age age Average rate Average I rate Average rate of of of Average 1 tax tax per tax tax per tax tax per tax per return (per return (per return (per return cent) cent) cent) $0.42 4.32 4.83 14.92 65.92 408. 27 2,323. 79 $300,000 to $500,000 $500,000 to $1,000,000... $1,000,000 and o v e r . . . . 8, 639.10 24, 690. 94 49, 296. 85i 100,155. 65 175, 972. 32 629,429. 37 General average. 95.56 0.06 .29 .19 .39 .96 2.73 6. 841 12.81 20.04 24.69 26.73 26. 8' 30. 27| 2.74 Average rate of tax (per cent) AverAverj Average age | age Average Average rate rate j rate tax of tax I of tax per tax of tax return (per per return (per I (per j cent) cent) cent) Average tax per return 4.53! 1.19 .98; 2.35! 4.34^ 8.20| 13. 32 21.69 33.68 44. 64; 54. 77| 58. 65! 64. 65' Average tax per return 254. 85 1921 1920 Income classes Average rate of tax (per cent) Average tax per return $0.70 1.59! 4. 52| 6.27 38.02 313. 26 2, 020. 85 7, 054. 24 16, 699. 26 31, 976. 05 62,468. 59 112, 054. 6' 323, 031. 50 0.12 .10 .19 .16 .55 2.09 5.94 10.42 13.8: 15.73 16.40 176.11 3.35 $0.46 1.68 5.03 5.84 36.16 293. 70 1, 962.12 6,868. 74 16,490. 26 31,832. 61 61, 945. 77 16.39 114, 669. 58 15.83 354, 516. 58 177. 00 Average rate of tax (per cent) $.32 0.08 .06 1.24 .10 .07 .21 4.63 .19 .15 5.38! .14 .52 36.40 .53 294.45 1.98 1. 1, 987. 18 5.82 5.77 10.14 6, 940. 81 10.20 13. 66 16,612.411 13.74 15.72 31,958. 64 15.72 16.24 64, 636. 44 17.11 16.88 115,377.72 16.99 16. 56l 340,197. 36 16.42 3. 331 202.52 3. 1 Changes in the revenue acts affecting the comparability of statistical data from income tax returns of individuals arc summarized on pp. 32-39. Distribution of income classes under $5,000 estimated, based on sample. (See p. 1.) Individual returns, total income distributed, by main sources, for calendar years 1916 to 1927 '• Income 1916 Distribution Amount Wages and salaries 2 Business 3_. Partnerships 4 . _ Profits from sale of real estate, stocks, bonds, etc., other than profits reported as "capital 5 net gain" __ Capital net gain from sale of assets held more 6 thani 2 years ye Total $1, 851, 276, 776 22.17 2,637,474, 520 31.59 Total income General deductions: Miscellaneous Loss from sale of real estate, stocks, and bonds, other than loss from sale of assets held more than 2 years Contributions n _._ Total deductions.. N e t income | Per cent Amount | Per I cent Amount 1921 1920 Per cent I Amount Per cent Amount Per cent $3,648,437,902! 30.21 $8,267,391, 550| 46. 59 $10, 755, 692, 651 47. 94 $15, 270, 373, 354 57. 22 $13, 813,169,165 59.21 2,865,412,7461 23.73 3; 124; 355; 196; 17. 611 3, 877, 550, 454 17.28: 3,205,555,387 12.01 2,366,318,610 10.14 775, 086, 665i 6. 42 1, 214, 914, 422| 6. 85 1, 831, 430, 243 8.16! 1,701,229,432| 6.37 1,341,186,308 5.75 2.63 291,185, 704 999,364,2871 4. 45! 1, 020, 542, 719 \ 3.82 462, 858, 673 55 4,488,751,296 53.76 _. Amount 318,170, 617 Rents and royalties I 643.802.657! Interest and investment income i j 701,084,156| Interest on Government obligations not wholly exempt from tax " Dividends on stock of domestic corporations 9_- 2,136,468,625 Fiduciary 10 379,795,249 Total Per cent 1919 1918 1917 7.71 8.39 25.59 4.55 3,861,150,687; 46.24 8, 349, 901,983 100. 00 7, G07,107,930 62.99 2, 848, 842, 499 23. 581 2, 468, 749, 244 13.90 1,019,094,265) 4.541 1,047,423,738) l,437,401,878| 6.41 1, 647, 749,856 I 63, 377, 222 j . 28 61, 549, 572 2,453,774,8251 10.94 2, 735,845, 795 4, 469, 901, 354 37.01J 4, 973, 648,190| 22.17J 684, 343, 399 936, 715, 456 975, 679, 666 5.e 7. 76 j 1, 403, 485, 691 5.50| 7.91 .24 1,177,957,882 1, 643, 344, 489 5. 05 7.05 o O 46,994,406 2,476, 952, 399 10! 62 o o 12, 077, 009, 284|lOO. 00 17, 745, 761, 4731100. 001 22, 437, 685,825|l00.00| 26, 690, 269,853 100. 00, 23, 328, 781,932!l00. 00 fel 640, 682, 989 245,080,088 2.03. 2,051,324,363; 24.57 885, 763, 077 7. 331 1,821,122,118J 10.26; 75.43 3.92] 5, 345, 249,176j 22. 92 4,847,914,601 27.31 2,051,324,363; 24.57! j 6,298,577,620 H 12,897,846,872 72.69 17,464,037,6351 77.83J 21,197,700,892; 79.42 17,983,532,756 5. 301 1,821,122,118 10. 26 [ 2, 578,194, 377 11.4 5, 492, 568, 961; 20. 58| 2,567,351,054; 9.62 3, 751, 569,404 16.08 387,289,616; 1.45L 2,578,194,377 11.49! 2,954,640,670; 11. 0T| 3,751,569,404 16.08 11,191,246,207 92.67; 15,924,639,3551 89.74: 19,859,491,448 88.51! 23,735,629,183 88.93! 19,577,212,528 See footnotes at end of table. to CO 00 O Individual returns, total income distributed, by main sources, for calendar years 1916 to 1927—Continued Income Distribution Amount Wages and salaries 2__. _ Business 3 i Partnership Profits from sale of real estate, stocks, bonds, etc., other5 than profits reported as "capital net gain" Capital net gain from sale of assets held more than 2 years6 Total. Rents and royalties Interest and investment income 7 Interest on Government8 obligations not wholly exempt from tax Dividends10on stock of domestic corporations 9. 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 2 years Contributions11 Total deductions.. ___ . . Net income 1924 1923 1922 Per cent Amount Per cent Amount 1925 Per cent Amount 1927 1926 Per cent Amount 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 $10, 218, 449, 780 38.98 839, 771,144 11.42 4, 722, 766. 099 16. 15 4 755, 483,091 16.08 3 688, 804, 463 14.59 3, 572, 895, 708 14 04 3, 287, 421, 294 12.54 1, 676, 408, 680 5. 73 1, 810,013, 740 6.12 1, 827, 025, 490 7. 23 1, 732, 581, 033 6. 81 1, 755, 145,035 6.70 1, 427,127, 347 5.74 742,103, 997 249, 247, 583 2.98 863, 106, 709 2. 95 1, 124, 565,658 3.80 1, 991, 659,499 7. 89 1, 465, 625, 374 5. 76 1,813, 395,955 6.92 1.00 305, 393,768 1. 04 389,148,434 1.32 940, 569, 341 3. 72 912, 917, 534 3. 59 1,081, 186,018 4.13 18 952, 242, 862 7J6.20 1 224, 928,998 1 738, 600,915 4.92 6.99 21, 763, 031, 217 74. 41 21, 696, 873, 549 73.36 18,190, 218, 658 71. 98 17, 678, 334,179 69 47 18,155, 598, 082 69.27 1, 814 126, 275 2,177. 771,024 6. 90 7.45 009, 716,478 2 281, 703, 361 6.79 7.71 1 471, 332, 463 1 814, 402, 206 5 8?, 7 18 1 450, 759, 713 1 936, 604, 432 5 70 7 61 1, 302, 275, 981 2, 026, 897. 032 4.97 7.73 33. 988. 634 . 14 2, 664, 219, 081 10.71 257, 927, 864 1.04 15 43, 710, 945 3, 119, 828, 710 10.66 329, 124,466 1.13 29, 645, 332 .10 3 250, 913,954 10.99 310,143, 901 1.05 10 25, 651,179 3 464, 624, 648 13. 71 305, 805, 537 1. 21 15 36, 781, 773 4, 011, 590, 274 15 76 333, 365, 460 1 31 .18 47, 479. 483 4, 254, 828, 886 16.24 421,481,104 1.61 5, 919, 665, 492 23.80 7 484, 561,420 25 59 7 882,123, 026 26.64 7 081, 816, 033 28. 02 7,769,101,652 30 53 8,052, 962,486 30.73 24 871,908,354 100.00 3 110,477,655 12.51 425, 218,169 1.71 3 535, 695, 824 14.22 21 336, 212, 530 85.78 29, 247, 592, 637 100 00 29, 578, 996, 575 100. 00 25, 272, 034, 691 100 00 25, 447, 435, 831 100. 00 26, 208, 560, 568 100. 00 3 935, 329, 849 13 45 534 797,130 1 83 4 470,126,979 15 28 3 389, 674, 954 11. 46 533,168,167 1.80 3 922, 843,121 13.26 2 935, 868, 044 11 62 441, 590, 244 1 74 3 377, 458, 288 13 36 2, 826, 509, 251 11 11 178, 215, 623 484, 205, 308 70 1 90 3 488, 930,182 13 71 2, 927, 885, 668 11.17 227 878, 965 507 705, 382 .87 1.94 3,663 470, 015 13.98 24, 777,465, 658 84 72 25 656,153,454 86.74 21 894, 576, 403 86.64 21 958, 505, 649 86 29 22, 545 090, 553 86.02 1 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of individuals are summarized on pp. 32-39. The income items for 1916 are "gross income," the deductions not haying been allocated to the various sources but included in aggregate under "general deductions." Beginning 1917, deductions allowable against the various sources of income are applied against the gross income from the specific sources as reported on the schedules in the income-tax returns and wherever net losses are shown on schedules, such net losses are transferred in tabulation to "general deductions," which also contain the other deductions included in the return under "general deductions." i Q O 2 Exclusive of such wages and salaries of the individual, his wife, or dependent minors, derived from the business conducted by the individual. Prior to 1924 such wages and salaries were reported either as income under " Wages and salaries" or as part of income from "Business." 3 See notes 2, 4, and 5. 4 Certain income from partnerships included in other sources, see notes 6, 7, 8, and 9. Tabulated with "Business" in 1916. In 1918 to 1921, inclusive, the amount includes income of personal service corporations as defined in the revenue acts of 1918 and 1921 (except certain amounts included in other sources, see notes 7, 8, and 9) and of fiduciaries, as described in note 10. 5 Profits from sale or real estate, etc., included in "Business" in 1916. e7 Capital net gains of individuals, partnerships, and fiduciaries given special classifications for taxation, beginning 1922. Includes, all years, dividends of foreign corporations and income from all sources not reported elsewhere; includes interest on tax-free covenant bonds of individuals and fiduciaries, beginning 1917; of partnerships, beginning 1920; and of personal service corporations, 1920 and 1921; includes in 1917 and 1918 interest on Government bonds not wholly exempt from tax; in 1917 income of fiduciaries as described in note 10. 8 Interest on such obligations held by individuals, partnerships, fiduciaries, and personal service corporations (1918 to 1921, inclusive). In 1917 and 1918 amount included in "Interest and investment income." 9 Includes dividends received by individuals, partnerships, fiduciaries, and personal service corporations (1918 to 1921, inclusive); includes stock dividends 1916 to 1919 inclusive. !Q Certain income from fiduciaries included in other sources, see notes 6, 7, 8, and 9. In 1917 amount included in "Interest and investment income"; in 1918 to 1921, inclusive, in "Partnerships." 11 Contributions 1916, 1918, 1919, and 1921 tabulated in "General deductions." 12 Does not include data for 1,640,758 returns with net income under $2,000, and aggregate net income of $2,461,137,000, OO 32 STATISTICS OF INCOME CHANGES IN THE 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 1928, inclusive. A. Individuals required to file returns, personal exemption, credit for dependents, and normal tax rates under the revenue acts, 1913 to 1928, inclusive. B. Surtax rates under the revenue acts, 1913 to 1928, inclusive. C. Supplemental income taxes and tax credits under the revenue acts of 1917 to 1928, inclusive. 33 STATISTICS OP INCOME A.—Individuals required to file returns, personal exemption, credit for dependents, and normal tax rates under the revenue acts 1913-1928, inclusive [Applicable to: Citizens and residents of the United States and taxable estates and trusts] Individuals required to file returns Married and living with husband or wife i Appli- Reve- cable to nue incomes act for the years N t Gross income regardNet less of income amount of net I of n e t [ income I income j Married and living with husband or wife or head of family 4 $3, 000 $4,000 ! Gross I income !regard-I M a r . 1 to i Dec.31, 1913; $3, 000 1913 1914; a n d 1915. 3,000 1916 "1916 1917 1917 2,000 2,000 ! f1918 \{ 2,000 111919-20._ 1921 I 1921-23 6 1924 2,000 1924 2,500 I I [1925 1926 K1926 Il927 I 1928 i 1928 exemption and Single, or mar- Personal credit for dependents ried and not living with husband or wife 3,500 3,500 1 2 Single or married Credit and for not each living dependwith ent 5 husband 4 or wife $3, 000 Net income subject to normal tax 2 Normal tax Amount Rate per cent None. None. $2,000 $200 /First \Balance over $2,000.. First $4,000 1,000 200 Balance over $4,000.. 2,000 First $4,000 2,000 1,000 200 Balance over $4,000.. First $4,000 ? 2, 500 1,000 400 Balance over $4,000.. [First $4,000 1,000 400 •{Second $4,000 2,500 [Balance over $8,000.. First $4,000 400 ^Second $4,000.. 3, 500 ! 1, 500 [Balance over $8,000.. [First $4,000. 400 \{ Second $4,000 3, 500 1,500 [Balance over $8,000.. 4,000 3,000 2,000 1,000 ( 4 6 12 4 8 4 8 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, 1917. 3 Net income means the excess of gross income over deductions as defined 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, is included to a reasonable amount in business deductions for 1918, 1919, 1920, and 1921. (6) 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 section 214, revenue acts of 1924 and 1926, and section 120, revenue act of 1928. (c) Losses sustained in transactions entered into for profit but not connected with business or trade are not deductible for 1913 to 1915, inclusive. For 1916 and 1917, such losses are deductible to the extent 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 12H per cent of the loss. (See Table '' C " ) (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 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 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. Exemption prorated for period Mar. 1, 1913 to Dec. 31, 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. 34 S T A T I S T I C S OF INCOME NONRESIDENT ALIENS i (AND TAXABLE ESTATES AND TRUSTS FOR NONRESIDENT ALIENS) Revenue act of— 1913 1916 1917 1918 1921 1924 1926. 1928 _. Applicable to income for the year Personal exemption Mar. 1 to Dec. 31,1913; 1914; N o n e . . ... 1915. $3,000 if single, $4,000 if 1916 . . married. None 1917 1918. . 1919 and 1920 (3) 1921 $1,000.. 1922 and 1923« $1,000 1924 $1,000 $1,500... 1925, 1926, and 1927. $1 500 1928 Credit for dependents None -. Normal tax rate 2 Per cent 1 None 2 None 2 12 8 8 (3) None 58 (*) (4) (4) 55 55 1 Required to file income-tax returns for all income derived from sources within the United States, regardless of amount, unless total tax has been paid at source. 2 All income in excess of personal exemption, credit for dependents, dividends on stock of domestic corporations, and interest not wholly tax exempt on United States obligations issued after Sept. 1, 1917, is subject to normal tax. 3 If country of which nonresident alien is a citizen either imposes no income tax or allows similar credit to citizens of the United States not residing within such foreign country, personal exemption ($1,000 if single, $2,000 if married) and credit for each dependent ($200) allowed only. 4 If nonresident alien is resident of contiguous country (Canada or Mexico), $400 credit for dependents allowed. • Alien residents of contiguous countries (Canada or Mexico) on net income attributable to compensation for labor or personal services actually performed in the United States receive benefit of normal tax rate provided for United States citizens. 6 Tax for 1923 reduced 25 per cent by credit or refund under the revenue act of 1924. B.—Surtax rates under the revenue acts 1913—1928, inclusive [Applicable to: Citizens and residents of the United States, nonresident aliens, and taxable estates and trusts] Revenue act of 1913, applicable to incomes lor period Mar. 1, 1913, to Dec. 31, 1913, and for 1914 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 Rate Total per cent surtax $300 800 1,550 7,550 20,050 Revenue act of 1916, applicable to incomes for 1916 Amount of net income $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 1 2 3 4 6 7 9 10 11 12 13 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 1 2 3 4 5 8 12 17 22 27 31 37 42 46 50 55 61 62 63 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 Total surtax: $10 50 110 190 290 410 550 710 890 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 M o o *4 3 Q O K CO B.—Surtax rates under the revenue acts 1913-1928, inclusive—Continued Revenue act of 1913, applicable to incomes for period Mar. 1, 1913, to Dec. 31, 1913, Revenue act of 1916, applicable to incomes for 1916 and for 1914 and 1915 Amount of net income Rate per cent Total surtax Amount of net income Rate per cent Total surtax Revenue act of 1917, applicable to incomes for 1917 Rate per cent Amount of net income Total surtax o Revenue act of 1918, applicable to incomes for 1918-19 and 1920, and revenue act of 1921, applicable to incomes for 1921 $82,000 t o $84,000 $84,000 t o $86,000 $86,000 t o $88,000 $88,000 t o $90,000 $90,000 t o $92.000 $92,000 t o $94,000 $94,000 t o $96,000 $96,000 t o $98,000 $98,000 t o $100,000 $100,000 t o $150,000 $150,000 t o $200,000 $200,000 t o $300,000 $300,000 t o $500,000 $500,000 t o $1,000,000. Over $1,000,000. R e v e n u e act of 1921, applicable t o incomes for 1922 a n d 1923 l Amount of net income $6,000 t o $10,000 $10,000 t o $12,000 $12,000 t o $14,000 $14,000 t o $16,000 $16,000 t o $18,000 $18,000 to $20,000 $20,000 t o $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 Revenue act of 1924, applicable to incomes for 1924 Total surtax 140 220 320 440 600 780 980 1,200 1,440 Amount of net income $10,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $30,000 $34,000 t o $14,000 t o $16,000 t o $18,000 t o $20,000 t o $22,000 t o $24,000 t o $26,000 t o $28,000 t o $30,000 t o $34,000 t o $36,000 _ Rate per cent 1 2 4 5 6 10 11 _. _ 40 41 42 43 44 45 46 47 48 52 56 60 63 64 65 $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 of 1926, applicable to incomes for 1925, 1926, 1927, and 1928 Total surtax $40 80 140 220 320 440 580 740 920 1, 320 1,540 Rate Total per cent surtax Amount of net income Amount of net income $10,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $36,000 $40,000 to to to to to to to to to to to $14,000. $16,000. $18,000. $20,000. $22,000. $24,000. $28,000. $32,000. $36,000. $40,000. $44,000. Rate Total per cent surtax $40 80 140 220 320 440 720 1,040 1,400 1,800 2,240 o GO a o K $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 $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 Over $200,000 1 _ _ ._ _. _. .._. 13 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 1,700 2,300 2,620 2, 960 3,320 3,700 4,100 4,520 4,960 5,420 5,900 6,400 6,920 7,460 8,020 8,600 9,200 9,820 10, 460 11,120 11,800 12, 500 13. 220 13,960 14. 720 15, 500 16,300 17,120 17,960 18,820 19, 700 20,600 21,520 22,460 46,460 70, 960 $36,000 to $38,000-. $38,000 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 $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. . $68,000 to $70,000. _ $70,000 to $74,000 . . $74,000 to $76,000. . $76,000 to $80,000- . $80,000 to $82,000.$82,000 to $84,000. _ $84,000 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 $100,000. $100,000 to $200,000 $200,000 to $300,000 $300,000 to $500,000 Over $500,000 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 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 _ ! J 18 19 20 2,720 3,240 3,800 4,400 5,040 6,060 7,860 11, 660 to H o o o o Tax for 1923 reduced 25 per cent by credit or refund under the revenue act of 1924. CC C.—Supplemental income taxes and tax credits under the revenue acts 1917-1928, inclusive CO OO [Applicable to: Citizens and residents of the United States, nonresident aliens, and taxable estates and trusts] Tax credit of 25 per cent of tax computed on earned net income Excess-profits tax Appliable to Rev- ctl incomes enue for the act years Tax on capital net gain from sale of assets held more than 2 years Income subject to excess-profits tax Salaries and income from business having no invested capital in excess of $6,000.2 Net income from business having3 invested capital: Net income equal to 15 per cent of invested capital less deduction.4 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. 20 25 Tax credit on capital net loss from sale of assets held more than 2 years Amount of earned net income subject to tax for computation of credit Limit of credit Tax credit for income and profits taxes paid to foreign countries or United States possessions i For 1917and prior years, taxes paid to foreign countries or United States possessions were not allowed as a tax credit but were included in general d e d u c tions. i GO a Q 02 a o 35 GO 1918 j 1918-1920 1921 _do_. 1924 do. 1924 1926 1925, 1926, I 1927 .do. 1928 I _do. 1928 Amount paid or accrued. Same as 1918 act. Do. None.. 1921 1922-23 5 Taxpayer may elect to be taxed at 12 Hi per cent on capital net gain provided that the total tax, including the tax on capital net gain is not less than 12H 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 \2ft 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£2 per cent.) Same as 1924 act .do. 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. 25 per cent of normal tax on earned net income. (Can not exceed 25 per cent of normal tax on ordinary net income.) Do. M Ul M O Same as 1924 act. .do. All net income up to $5,000 w h e t n e r earned or not, and up to $20,000 if earned. All net income up to $5,000 whether earned or not, and u p t o $30,000 if earned. 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 Do. W o 3 Do. Q O K 1 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. 2 In excess of $3,000 for nonresident aliens. 3 Nonresident aliens having business with invested capital reported only that proportion of invested capital which net income from sources within the United States was of the entire net income. i Deduction (which, however, was not allowed nonresident aliens), $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 deficit or a very small income from business, or if invested capital can not t>e determined, same per cent as that of representative businesses. (See sec. 210, revenue act of 1917.) 5 Tax for 1923 computed under the revenue act of 1921 reduced 25 per cent by credit or refund under the revenue act of 1924, CO CO 40 STATISTICS OF INCOME SUMMARY OF CORPORATION INCOME AND TAX BY YEARS Corporation returns, calendar years 1909 to 1927, showing total number, number and per cent reporting net income and no net income, and amount of net income and deficit.1 Number of returns Year Total Report- Report- net no net income ing income 1909_. 1910-_ 191L. 1912__ 1913.. 1914._ 1915__ 1916.. 1917__ 1918._ 1919__ 1920 1921__ 1922._ 1923._ 1924... 1925.. 1926 1927._ 262, 490 270, 202 288, 352 305, 336 316, 909 * 299, 445 4 366,443 341, 253 351,426 317,579 320,198 345, 595 356, 397 382,883 398,933 417,421 430, 072 455, 320 475,031 2 52,498 2 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, 334 258,134 259, 849 ing Percent of total Inactive No corpora- Report- Reporting ing no income tions no net indata net income data re- income come reported ported 3 209,992 3 216,162 3 233, 223 3 244, 220 128, 043 125, 240 175, 532 134, 269 119,347 No data 115, 518 [available. \ 110, 5G4 142, 362 185,158 170, 318 165,594 181,032 177, 738 197,186 165, 826 49, 356 20 20 19 20 60 58 52 61 66 64 65 59 48 56 58 57 59 57 55 | ! Net income ' ! 80 80 81 80 40 42 48 39 34 INo data 36 available. 35 41 52 44 42 43 41 43 35 10 Deficit $3,590,000,000 3, 761, 000,000 3, 503, 000,000 avail4,151,000,000 , Not able. 4, 714, 000, 000 3, 940, 000,000 5, 310, 000, 000 $657,000,000 8, 766, 000, 000 630,000,000 10, 730,000,000 690, 000, 000 8, 362, 000, 000 996, 000,000 9,412, 000,000 7, 903, 000, 000 2,029,000,000 4, 336,000,000 3, 878, 000,000 6, 964, 000,000 2,194,000,000 8, 322, 000,000 2, 014, 000,000 7, 587,000,000 2, 224,000, 000 9, 584,000, 000 1,963,000,000 9, 673, 000, 000 2,169,000,000 8, 982, 000,000 2,472,000, 000 1 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 43-45. 1909-1915 includes to a limited extent additions made by audit and delinquent returns filed. Fiscal and fractional (part year) returns are included. 2 Returns showing net income in excess of $5,000 exemption. 3 Returns showing net income not in excess of $5,000 exemption, or deficit. 4 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 1927 l Tax Year Income tax 1913. . 1914... 1915... 1916.. 1917.. 1918.. 1920. _ 1921. __ 1922.. 1923... 1924. 1925 1926.._ 1927. _ „._ _ _ War-profits and excess-profits tax 2 $43,127,740 39,144, 532 56, 993, 657 171,805,150 503, 698,029 $1, 638, 747, 740 653,198, 483 2, 505, 565, 939 743, 535,888 1, 431, S05, 690 636, 508, 292 988, 726, 351 366, 443, 621 335,131,811 775, 310,154 _ 3 8, 466,114 937; 106, 798 i I 881,549,546 ! I I 1,170J 331', 206 \ _. 1.229,797,243 ! j 1,130,674,128 Total tax 2 $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 1,130,674,128 Changes in the revenue acts affecting the comparability of statistical data fro 916 and subsequent years tax is amount reported on r 2 Includes excise tax, $10,671,077, act of Aug. 5, 1909. 3 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. 41 STATISTICS OP INCOME Corporation returns—Distribution of number of returns, net income, and deficit, lby size of net income and deficit for all corporations for years 1918 to 1927, inclusive 1918 Number! of ! returns Distribution 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 Total for showing come 68, 973 49, 397 29, 780 37, 053 7,224 5,383 2,054 1,171 846 180 Amount 1919 Number of | returns 1920 Number of returns Amount $55,281,461 162,073,156 _._ 213,305,243 I 800,570,917 507, 215,825 838, 508, 564 713, 779, 767 815, 090, 903 1, 701, 416, 343 2, 554, 269, 070 ___i ..__; | _ ! 75,905 46,868 27,615 35,994 Amount 7,092 5,497 2,124 1,142 836 160 $65, 835, 628 151, 338, 556 194, 776,140 786, 538, 508 496, 550, 045 851,989,198 737, 217,126 788, 372, 009 1, 626, 705, 255 2, 203, 332,348 209,634 $9,411,418,458 203,233 7,902, 654,813 110, 5G4 142,362 2,029,423, 744 1 320,198 I 8,415,872,217 | 345,595 5,873,231,069 returns j net in- j 202,061 8, 361, 511, 249 Returns showing 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 Total for returns showing no net income J 115,518 | 689,772,361 Grand total—net in- i" come less deficit ! 317,579 i 7,671,738,888 995, 546, 241 1921 Distribution ! Number ! of I returns Amount R e t u r n s showing net income: Size of net income— $61, 895, 581 75,451 | Under $2,000 124, 049, 405 40,402 [ $2,000 to $5,000 142,1G8, 065 20,134 I $5,000 to $10,000. $10,000 to $25,000 547,473,491 25,327 ! $25,000 to $50,000 320,442,399 4, 595 $50,000 to $100,000 478, 376, 439 3,108 $100,000 to $250,000 391, 713, 873 1,136 $250,000 to $500,000 380, 316,893 555 $500,000 to $1,000,000.... 918, 041, 802 461 $1,000,000 to $5,000,000.. 971, 569, 865 70 $5,000,000 a n d over Total for returns showing net in171, 239 4,336, 047, 813 come.. R e t u r n s showing 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 Total for returns showing no net income Grand total—net income less deficit 185,158 356, 397 3, 878, 219,134 457, 828, 679 1922 Number of returns 1923 Number of returns Amount Amount 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, 283 767,133,959 512, 069,921 791, 272, 098 658,842, 334 708, 997, 233 1,444, 773, 281 1, 681,892,856 99,240 48, 269 27, 602 39, 764 8,258 5,942 2,149 1,089 858 168 $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, 330 212, 535 6,963,811,143 233, 339 8, 321, 529,134 170, 348 I 2,193, 776, 356 382,883 l 165, 594 ! 2, 013, 554,987 4,770,034,787 j 398, £ 1 Changes in the revenue acts affecting the comparability of statistical data http://fraser.stlouisfed.org/ corporations are summarized on pp. 43-45. Fiscal year returns are included. Federal Reserve Bank of St. Louis I 6,307,974,147 from income tax returns of 42 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 1927', inclusive— Continued 1925 1924 t>istribution Number of returns Returns showing net income: Size of net income— 105,135 Under $2,000 49,050 $2,000 to $5,000 26, 090 $5,000 to $10,000 $10,000 to $25,000 39,411 $25,000 to $50,000 7,857 $50,000 to $100,000 5,200 $100,000 to $250,000 1,793 $250,000 to $500,000 952 $500,000 to $1,000,000.... 739 $1,000,000 to $5,000,000.. 162 $5,000,000 and over Total for returns showing net income 236, 389 Number of returns $96, 859, 748 162, 780, 292 207, 812,825 477, 066, 018 498, 304, 439 646, 218, 517 966, 671, 837 765, 259, 354 788, 857,128 1, 876, 242, 787 3, 097, 610, 752 118, 092 50, 918 28, 363 26, 463 15, 250 8,748 5,966 2,137 1,100 883 214 $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, 420 252,334 | 9,583,683,697 258,134 9, 673,402,889 165, 909 8,565 2, 876 241 81 28 15 7 16 507, 429, 985 401, 080, 214 486, 586, 356 171,006,631 111,694,991 67,150, 838 55, 984, 630 31, 018,188 130, 676, 262 183,538 10, 630 2,619 251 94 28 12 6 622,156, 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 $92, 757, 850 108, 447 154, 696,040 51, 334 192,682, 420 29, 067 / 29, 533 858, 279, 429 I 13,965 546,492,107 9,249 800,400, 960 6,270 620,791, 551 2,200 662, 504, 898 1,156 1, 447,837, 353 917 2, 210,209, 684 196 7,586,652,292 Returns showing 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 Total for returns showing no net income „. Amount Number of returns Amount 1926 Amount 181,032 2, 223,925, 993 177, 738 ! 1,962, 628, 095 197,186 2,168, 710, 302 Grand total—net income less deficit I 417,421 5, 362, 726, 299 430,072 I 7,621,055,602 455,320 7, 504, 692, 587 1927 Distribution Distribution Number of 1927 Number of returns Amount returns Size of net income: 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 $10,000 $10,000 to $15,000 $15,000 to $20,000 $20,000 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 70,299 $27, 806,395 52,044 79,589 268 26,470 64,351, 482 15,048 52, 633, 692 9,914 44,367. 754 27, 690 197,100, 206 11,387 137, 633,906 9,912 165, 701, 312 ! - . 6,217 140,165, 752 12, 518 447,199, 459 8, 299 580,609, 267 5,823 801,979,956 2,047 714,494,467 : 1,139 788,8C 0,764 855 1,700,282,717 187 2,638,777,864 Total for returns showing net income 259.849 8,981,884,261 | Size of deficit: 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 $10,000 $10,000 to $15,000-. $15,000 to $20,000 $20,000 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 49 199 „.„ 23, 543 15, 379 11, 321 8,333 23,198 10,118 5,633 3,776 7,863 4, 019 2,327 654 257 188 18 Amount $22 260 980 35, 201,966 38, 056, 867 39,367,959 37, 228,992 166,072, 281 125,106,434 98,125.977 85, 380, 525 273,897, 401 277, 499, 065 351,234, 547 225. 694,160 176, 554, 346 351,194, 669 168, 863, 207 Total foi returns showing no net income 165, 826 2,471,739,376 Inactive corporations no income data reported 49,356 Grand total—net come less deficit in475, 031 6,510,144,885 CHANGES IN TAX 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 1909-1928, inclusive l [Applicable to domestic and foreign corporations] Excess-profits tax '< Income tax Revenue act Applicable to incomes for the years— Taxable income Rate per cent 1909 (excise tax)_. 1909 to Feb. 28, $5, 000 All net income * in excess of exemption.! 1 1913. Mar. 1, 1913, to None, i All net income 1913 _ 1 Dec. 31, 1915. 1910 1916 None, i do. 1917_ 1917 I None. 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 Mai. 1, 1913, to Dec. 31, 1915. Net income in excess of the sum of— Credit Amount subject to tax Rate per cent $3,000 5 plus an amount equal to the6 Net income equal to 15 per cent of in20 vested capital less credit. same percentage of invested capital for the taxable year as the aveiage Net income in excess of 15 per cent of 25 annual pre-war income was of preinvested 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). 35 Net income in excess of 20 per cent of invested capital but not in excess of If not established during at least one whole year of the pre-war period, 25 per cent of invested capital. 8 per cent. 1 All corporations are required to file returns regardless of amount of net income or loss, except those specifically exempt as mutual, cooperative, fraternal, civic, charitable, scientific, etc., not operating for profit. From 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 For 1918 and subsequent years foreign corporations not allowed specific exemption. 3 For 1918-1921, inclusive, war-profits and excess-profits tax of foreign corporations is computed by comparison with representative corporations whose invested capital can be satisfactorily determined and which are engaged in a like or similar trade or business and similarly circumstanced. (See sec. 328, revenue acts 1918 and 1921.) 4 Net income means "statutory" net income, i. e., the excess of gross income over deductions as defined in the various revenue acts. Foreign corporations report only the net income from sources within the United States. 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. (6) Dividends of domestic corporations were entirely tax exempt for 1918 and subsequent years, (c) 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 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 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. (d) For insurance companies see special provisions in the various revenue acts. 5 Foreign corporations not allowed the $3,000. 6 Invested capital within the meaning of the statute is the capital actually paid in to the corporation by the stockholders, including surplus and undivided profits (exclusive of those for the current year), stocks, bonds, and other obligations (other than obligations of the United States) the dividends or interest from which are not included in computing net income, and excluding inadmissible assets. (See art. 831 of Regulations 45.) For 1917 foreign corporations reported that proportion of invested capital which net income from sources within the United States was of the entire net income. For 1918-1921, inclusive, it was not necessary for foreign corporations to report invested capital. (See note 3.) H M U2 M Q GO a o Corporation income and profits tax rates, exemptions, and credits under the revenue acts of 1909—1928, inclusive—Continued Excess-profits tax Income tax Applicable to incomes for the years— Revenue act 1917. 1918. 1918. 1921. 1924. 1928. 1928. Revenue act 1917. 1918. 1919 a n d 1920 1921 1922 a n d 1923.. 1924 1925 1926 and 1927. 1928 Applicable to incomes for the years— 1909 (excise t a x ) . . 1909 to Feb. 28, 1913. 1913 ) Mar. 1,1913, Exemption 2 None. Rate per cent Taxable income The excess-profits tax for the current year and Dividends received out of earnings from Mar. 1, 1913, to Dec. 31, 1917. Net income in excess of the sum of— The exemption, Excess profits and war profits taxes for current year and Interest on United States obligations issued after Sept. 1, 1917. 2,000 Net income in excess of this sum of— The exemption, Excess-profits tax for current year, Excess-profits and war-profits taxes on income from Government contracts, and Interest on United States obligations issued after Sept. 1,1917, and War Finance Corporation bonds not exempt. 8 2, 000 Same as 1919 and 1920 8 2,000 Net income in excess of exemption 8 2,000 .do8 2, 000 ..do.. _do. 8 2,000 -do8 3,000 $2,000 Amount subject to tax If, during pre-war period, corporation had either no net income oi a very small net income, or if invested capital can not be determined, same per cent as that of representative cor. porations. (See sec. 210, revenue act 1917.) $3,000 plus 8 per cent of the 6invested capital for the taxable year. 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. 45 Net income equal to 20 per cent of invested capital less credit. Net income in excess of 20 per cent of invested capital. 30 Net income equal to 20 per cent of invested capital less credit. Net income in excess of 20 per cent of invested capital. 20 Amount subject to tax CO 65 12 Same as 1918« g 40 s 10 10 12 \i .do. Same as 1919 and 1920. 12J-S 13 12 War-profits tax 3 Credit Rate per cent Credit Tax on income from Government contracts Rate per cent E tfn£ P " Amount subject to tax Rate per cent Tax credit for income and profits taxes paid to foreign countries or United States possessions For 1917 and prior years, taxes paid to foreign countries or 1017. 1918. I to Dec. :u, I 1915. 1916 1917 1918 1919 and 1920 1921. 1924. 192G.. 1928., 1921. 1922 and 1923 1924 1925. 1926 and 1927 1928. j $3,000 plus either an amount equal to the average prewar net income plus or 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 taxable7 year, whichever is greater. Net income in excess of w a r profits credit. 80—less amount of excess profits tax. UnitedlStates possessions were not allowed as a tax credit, but were included in general deductions. Amount paid or accrued. profits and war Same as 1918. $10, 000 Amount in excess of Excess p $10,000 derived from fit tax t t off profits rates Government c o n 1918 ac!. tracts made between Apr. 6, 1917, and Nov. 11, 1918 act. . 10, 000 Same as 1919 and 1920.. Same as 1919 and 1920. _ Same as 1918 act." Do. Do. Do. Do. Do . 7 If corporation was not in existence during the whole of at least 1 calendar year during the pre-war period, the credit (with certain exceptions) shall be the sum of $3,00 Oand an amount equal to the same percentage of invested capital for the taxable year as the average percentage of net income to invested capital for the pre-war period of representative corporations; but such amount shall in no case be less than 10 per cent of the invested capital of the taxpayer for the taxable year. (See sec. 311, revenue act of 1918.) 8 Allowed domestic corporations with net income of $25,000 or less. 9 Income of insurance companies, exclusive of mutual companies other than life, taxable at 123^ per cent. 10 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. 11 Same as 1919 and 1920. 8 o o NOTE.—For the year 1917, there was also a tax of 10 per cent upon that portion of the total net income remaining undistributed six months after the close of the taxable year, in excess of the income actually employed in the business, or invested in obligations of the United States issued after Sept. 1, 1917. For the years 1918 to 1920, a corporation that permitted an unreasonable accumulation of profits was not subject to the ordinary corporation income tax but the individual stockholders were taxed upon their distributive shares of its net income in the same manner as the members of a partnership or a personal-service corporation. For the years 1921 to 1923, an additional tax of 25 per cent was imposed upon the taxable net income of a corporation, where it was shown that there had been an evasion of surtax as the result of an unreasonable accumulation of profits. This additional tax was increased to 50 per cent for 1924 and subsequent years, with the provision that the 50 per cent additional tax shall not apply if all the shareholders of the corporation include in their gross income their entire distributive shares, whether distributed or not, of the net income of the corporation for the taxable year. Ox 46 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 the report to arrive at the tax payable to the United States. Income and profits taxes paid foreign countries Year Individual returns $1,987, 285 2, 622, 246 2, 297, 852 1925 1926 1927. Corporation returns $20,139, 995 21, 653, 994 24, 236,955 ESTATE-TAX RETURNS The following tables are compiled from estate-tax returns filed with the bureau in the 12 months ending December 31, 1928, 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, and under certain conditions further extensions of time are granted for filing the returns. 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 amount of 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're turns filed under the revenue act of 1926 are allowed a tax credit not to exceed 80 per cent 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 cent 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 STATISTICS OF INCOME 47 and office audit may disclose deficiency taxes or excess payments which are not reflected in these tables. Table 1 shows for the returns of estates of resident decedents, distributed by size of net estate, the number of returns, number subject to tax and number not subject to tax, form of property owned by the decedent at the time of death, 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 tax credit. 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 00 [Returns filed from Jan. 1, 1928, to Dec. 31, 1928] Size of net estate No net taxable estate Total j Gross estate ! u n d e r $50,000 99 8,079 Number of returns. U n d e r $50,000 $50,000 t o $100,000 $100,000 t o $200,000 2,184 1,026 1,067 Gross estate over $50,000 1,864 $200,000 t o $400,000 $400,000 t o $600,000 326 > Distribution Form of property: Real estate Amount Per cent Amount Per cent Amount Per cent Amount Per cent Amount Per cent Amount ! Fer \ cent Amount Per cent i Q3 $610, 653, 222| 17.43 $1,124, 796 30. 24 $87,406,2951 27.50 $90,225,989 27.36 $55,934,396 24.47 $67,255, 529 20. 92 $72,400,819 17. 27 $41,447, 781 17.18 Investments in bonds and stock?— Federal Government bonds— Wholly tax-exempt Partially tax-exempt... State and municipal bonds, wholly tax-exempt | All other benus I 59,141,754; 50,999,508| 1.45 I 137, 269, 555) 3. 92; 239,439,946 6. 83| Total bonds 486, 850, 823 13. 90i Capital stock in corporation 1,516,970,859 43. 30; Total bonds and stock:.?___ 2,003,821,682 57. 20| 385, 278,175 11.00! Mortgages, notes, cash, etc 103,218,400 2. 95 Insurance Jointly owned property ($60,304,893 distributed b y form o: prop- >211,816,848; 6. Of: erty) Miscellaneous property Transfers made within 2 yoars prior to date of death , 80,988,016 2.48 Amount Per cent 130 31,531 1,051 95, 618 .85 1,792,472 4, 900,878 .03 3.441,683) 2.57 16, 566, 672 .57j 1.54! 1.08: 5.21' 1,804,452 8,010,101 5,649,911 24,786,941 .55 2.43 1, 794, 990 5,232,435 1.7li 3,301,452 7.52! 19,154,697 2.29 J, 028,248 \ 503,335 1.44 401,650l 8.38 27, 104,331! 2.33 3,271, 538 .78 6,890,050 1.64 2.30 11,415.827 8.431 33,749,732 !, 146,051! 1.30 :, 453,58*1 1.84 2.72 722, 9711 2.79 8,05 22, 815,7111 9.46 37,138,321| 15.39 128, 330 3.45 26,701, 705 8.40 40,251,405 12.21; 29,483,574 12.90 44,0037,564! 13. 69 55,327,147 ! 606, 845 16.32 76,468, 605 24.06 94,199,031 28.57| 71,645,427 31. 33 110, 616, 728!34.41 173,113, 737 41.29 102,915,623 1 42.68 735,175 19. 77 103,170,310 32.46 134,450,436 40.78 101,129,001 44. 23 154, 654,292| 48.10 228,440,884 54.48 140,053, 9441 58.05 612,483 16.47 44,687,294 14.06 58,164,932J 17.641 36,440,012 15.94 761,847 20.48 17,626,868 5. 55 13,263,143 4.02 8,651,320 3.78 313,257 24,763, 302 82,199 2.21 5,509,351 150,104; 14.67! 54,119,219 12.91 26, 188,961; 10.85 891,540: 3. C6 852, 545 4.93 15,364,610 3. 66 7.79 19,369,472 5.87| 12,736,274 5.57 19,179,355 5.97 26,849,565 14,588,912 1.74 2.32 3.27 2. C5 11,254,883 2.69 6,328,731! 2.62 7,641,073 7,469,530 8,532,348! a o K Power of appointment or general power of deed made in contemI)• ation of death Property from an estate taxed within 5 years; value at date of death of present dacedent Total gro"? estate - 18,310, 935 83,151,406 i 1,661,225,428 11,943,428,661 Not taxable estate 135,013, 559 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 *_ 94,452,324 Net tax after deducting tax credit -. 40,561,235 1 14, 422 75,192 .39 337, 385 2.021 34,299,4461 10. 79 588, 745 6,015,095 .18 1, 596,167, . 70 1,133, 974 4,666, 237| 2.04 7, 746, 915 .35 3,012,966 .72 621, 510 .26 2.41 7.834,889] 1.87 3,148,597 1.30 3,503,238,684 100,00| 3, 719,371J100.0GJ317, 800,251J100. 00 329, 718,885 100.00 228, 622, 937,100.00|321, 505, 062 100. 00J419,277,835|100.00J241,269, 976100.00 Nature of deduction: Insur a nee exe m pti on 51, 797, 949 Funeral and administrative 144, 688, 954 expenses Debts, unpaid mortsaejes, etc.. 392,432,336 Property from an estate taxed within 5 years; value at date of previous decedent's death. 71,857,039 Charitable, public, and similar i 216,099,140 bequests Specific exemption I 784,350,000 Total deductions.. .52 10,080,903) 306,438; 712, 303 I 14, 566,287! 1140, 577, 3651 7, 940, 985 4,715,534; 8,580,020 7,088,226! 14,305,642 33,546,414! 9,160,6081; 22,716,456! 13,244,299 25, 882, 5S7 17,466, 236 37, 523, 721 i 32,595,641 5,188,689! 4,193,39l| 32.7051 7,750;000| ! 36,966,525 j 178,600,0001 12,546,6681. 208,750,000|. 12,151,380!. 100,900,000!. 9,548,306; 413,386,721 ___._. 282,278,398! 69,7781 47,440,487) 476,664! 305, 04) 171,624j 7,172,408 9, 548,132 104, 900,000 3,198,07 9,746,985 23,719,8671. 6,292,1 2,985,417) 13,659,284 88,100, 000 10,683,408! 32,450,000! 153,837,369|- 169, 327,446 170,129,582 : 83,063,752; 74,785,568; 985,072! 1152,177,616 | 2,956,626 249,148,253 1,867,619 158,206,224 -._! 5,462,232 2,091, 756 864,870 4,934,146 1,933,473 3, 927,135 1, 535,097 691,1781. 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. I ii O 3 a o K 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 $800,000 to $1,000,000 $600,000 to $800,000 Number of returns. Distribution Form of property: Real estate Investments in bonds and stocks— Federal Government bonds— Wholly tax-exempt Partially tax-exempt State and municipal bonds, wholly tax-exempt All other bonds $1,500,000 to $2,000,000 $2,000,000 to $2,500,000 136 167 Amount $1,000,000 to $1,500,00 Per cent Per cent Per cent Amount Per Amount $2,500,000 to $3,000,000 $3,000,000 to $3,500,000 23 19 Per cent Per Amount $25,043,736 15. 75 $21,027,260 14. 30 $25,378, 774 11. 74 $14, 502,17 10. 03 $11,126, 744 i. 02 $7, 744, 522 9.71 $14, 670,243| 16. 52 $3,457,133 Per 7.56 S a 3,157, 076 3,912, 556 9,217,183 15, 248, 318 1. 2.46 2,518,195 2,094,089 1. 71 1.42 6,132,118 2,829,858 5. 7, 786, 653 5.30 15,405,009 9,59 13,040, 314 8.87J 18,696,425 5,157,019 1, 566,104 3.57 1.08 4, 895, 872 1, 265,430 7.13 12,089,412 8.65 6, 718,393 8.36 4.65 6, 718, 303 5. 44 4,296, 871 8, 659,0461 7.02 2, 466, 245 2.83 1.31 3. 97 2,300,817 370, 995 5.39 3. 1, 354, 405 201,113 1.52 .23 115,888 43, 560 .25 .10 5,025, 727 3,103, 508 5.66 1,176, 916 3.49 2, 747,491 2.57 6.01 9, 684, 753 10.90 4, 083, 855 8.93 31, 535,133 19.83 25,439, 251 17.301 43,063,410 19.92 25, 530, 928 17.66 21, 538, 651 17.45 9,434,928: 11.83 Total bonds and stocks 95, 593,805 60.12 97,181, 036 66. 08; 137, 339, 722 63. 54 103, 720, 392 71.74 86,188,145 69.84 53.277,618 66.78 53,002, £ c 43, 64.058, 672 40.29 71, 741, 785 48.78 94,276,312 43,62 78,189,464 54.08 64, 649, 494 52. 39 [3,842,690' 54.95 43,318,193 Mortgages, notes, cash, etc. _. 16,890,296 Insurance 4, 316, 354 Miscellaneous property 7,481, 854 Transfers made within 2 years prior to date of death 6,787,966 Power of appointment or general power of deed made in contemplation of death _ 1,127, 348 Property from an estate taxed within 5 years; value at date of death of present decedent._ _. 1, 759, 097 Amount Xfi. Total bonds Capital stock in corporation Total gross estate _ Per $3,500,000 to $4,000,000 10.62 12, 968, 962 2.71 4,162,313 4.71 4,479, 054 4.27 8.82 21,531,599 9.96 11. 707,109 2.83 4, 369, 890 2.02 1, 866, 475 3. 05 9, 568,863 4.43 6,449,182 6,212,913! 7.00 1, 471,331 580,134! . 65 80, 573 8,682,831 9.78 2,132, 584 3.22 .18 4.66 .38 4, 677, 691 5.86 3, 956,941 926,095 2.02 136,389 .30 2,883,002 2.00 475, € 2.2i 222, 539 .15 2, 918, 345 2.36 4,899, 722 2.2; 3,227,993 2.23 5,866, 713 4.75 .71 1, 883,653 4,853,881 1.11 1,302, 950 1.28 9.81 .82 7.02 6, 699,231 3, 945, 971 6,191, 565 8,194, 566 3.79 59.6 37, 534,1201 82.06 5.43 7,823,441 3.20 658, 280 5.02 5, 596, 754 8.10 1.29 4.46 4,066, 750 2.76 33,450,265 73.13 1,000 1,710,090 1.92 159, 000, 456 100. 00 147,071,978 100.00 216,137,017100. 00 144, 578, 871 100. 00 123, 412, 703 100. 00 79, 779, 306 100. 00| 88, 816, 098 100. 00 45, 738,2251100.00 m a o 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 . Speci fie exemption 1, 503, 701 2, 515,425 1,326,672 1, 253, 766 832,285 6, 754,884 10, 366,230 5,963, 386 11,491,856 8, 214,856 13,117,599 5, 282,881 7,279, 547 4, 655,991 7,110,961 196,347 2,919,092 . . . ._ 7,189,740 97,030 65,349 3,198, 039 9,377,908 1,841,640 1,342,784 1,619,515 1,190,297! 3,108,715 3, 036,465 2,296,388 1,000 1, 625,258 121,253 5,882, 489 16,700,000) 16, 794,696 11,000,000 10,274,877 13,600,000 5,879, 846 6, 700,000 7, 369, 828 4,400,000 4, 718, 274 2, 300, 000 10, 735, 528 1, 900,000 558, 245 1,100,000 42, 826,819 48,955,600 49, 642,719 29,43.2, 505 26,665, 453 17,324,453 26, 933, 763 5, 029, 271 116,173, 637 Net taxable estate _ Total tax _. 4, 715,933 Tax credit for p a y m e n t s of estate, inheritance, legacy, or succession taxes actually made to any of the several States, Territories, or Dis3, 319,939 trict of Columbia l Net tax after deducting tax credit 1,395,994 98,116,318: 4,503,442 166,494,298 9,029, 536 115,146, 366 7,247, 662 96 747 250 6,802, 750 62,454,853 4, 765, 534 61 882 335 5,117,378 40, 708, 954 3 570 661 3,151, 765 1,351,677 6,187, 755 2,841, 781 5,109,031 2,138, 631 4 534,323 2,268,427 3,170, 706 1, 594, 828 3,410,295 1, 707,083 2 488 025 1,082,636 Total deduction i 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. 26,1626), and to 80 per cent of the total tax after the effective date of the revenue act of 1926. M GO 1-3 i—i Q 3 Q O TABLE"!.—Estates of resident decedents- -Form of property and nature of deductions, showing amounts, number a} estates, and relative percentages, by size of net estate—Continued to Size of net estate Number of returns. Distribution Form of property: Heal estate Investments in bonds and s t o c k s Federal Government bonds— Wholly tax-exempt. ._ Partially tax-exempt State and municipal bonds, wholly taxexempt All other bonds $4,000,000 t o $5,000,000 $5,000,000 t o $6,000,000 16 12 Amount Per cent Amount $6,000,000 t o $7,000,000 $7,000,000 t o $8,000,000 $8,000,000 t o $9,000,000 $9,000,000 t o $10,000,000 $10,000,000 a n d over 2 Per cent $12, 708, 645 15. 93 $16,812,958 20.05 Amount Per cent 16, 615, 832 11. 68 Amount $565, 760 Per cent Amount 2.12; $436,269 Per cent Amount 1.18 $1,019,126 Per cent Amount Per cent 4.87$33,748,436 10.17 1,262,039 596,164 1.58 .75 1,342,052 208,448 1.60 .25 2,193, 871 331,260 3.87 .59 6,121, 003 1, 714, 722 7.67 2.15 5, 653,886 1, 074, 844 6.74 1.28 3,206, 809 3,296,1 5. 5.82 205, 427 286,911 .77 1. 07 3.81 .06 862,914 4.12! 12,400, 6 250, 605 3.73 4,463,697 12.08 633,476 1.71 72,443 75, 7531 .35 14, 654, 303 .36j 17,679,485 4.42 5.32 1,405,504 20, 55'" 3,446, 795 12. £ 11,331 Total bonds Capital stock in corporation,. 9, 693,928 12.15 8,279,230 9.87 9, 028, 833 15.94 3, 950, 464 14. 77! 6, 523, 234 17.66 1, 011.110: 4. 83- 44, 985, 069! 13. 55 44, 359,688 50, 844, 081 60.61 25, 407, 554 44.85 21, 700, 793 81.13| 22, 415, 923 60, 6ii 16,095,286! 76. 93213, 054, 663| 64.20 Total bonds and stocks 54, 053, 616 67.76 59,123, 311 70.84 34, 436, 387 60. 79 25,651,257 95. 90J 28, 039,157 78.35 17,106,396, 81. 76258, 039, 732| 77.75 Mortgages, notes, cash, etc Insurance Miscellaneous property Transfers made within 2 years prior to date of death,. Power of appointment or general power of deed made in contemplation of death Property from an estate taxed within 5 years; value at date of death of present decedent. _ Total gross estate _ 6,133,973 257,236 1, 505,448 4, 655,085 7. .32 1.89 5.84 5, 020,118 338, 590 2, 570,140 18, 024 1,637,632! 2.89 5. 689,550 1.22 .40 3.06 12,996,847 22.95 .02 268,408 .47 225, 671 104,446 199, 765 . 84i . 391 .751 614,135 1.66 775, 723 2.10 6,172,683 16.71 253,9971 1.22| 18,724,762; 5.65 646,452 3.09; 14,5401 1,895,129 9.06! 18,094,012; 5.45 '•• 3,259, 384| . 9 8 461,081 100. 00 56, 644, 656 100. 00! 26, 746, 899 100. 00 36, 937, 967 100. 00 20, 921,100 100. 00 331, 880, 866(100. 00 79,775,084 100. Nature of deduction: Insui ance exemption Funeral and administrative expenses.. Debts, unpaid mortgages, etc 3 Xfl 191,260 3,218,039 3,613,909 197,634 3,215,225 j 14,783,421 342,905 1,596, 537; 7,304,380 J 1,457,2451 947. 032| '.'."III ! 40,000 1,408,782 l,'060j728| .640,710. 555,117 . 466,329 14, 040i15,610,755112, 301,199J_ a o a o 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 380,709 265,955 : 1,600,000 ,2(39,872' 70, 505, 212 Net taxable estate 6, 726, 730: T o t al t ax Tax credit for payments of estate, inheritance, legacy, or succession taxes actually made to any of thel several States, Territories, or District of Columbia - 4,293,212 1 2, 433, 518 Net tax after deducting tax credit 252,500' 1, 200,000; { 19,618,7801- I 1,551, 000 I 700,000 >';7, 3 > A' 0, 000 11,494,822 *• <f , 0 0 OuU 400, 2, . 64,234,301 J 6,077,155 I 45,149,834 5,078,173 J i 141, 3i'>. 2, SO", 20 V 4, 653, 613 2, 023, 542 3, 626, 379 1, 452, 094 1, 097, 350! 1, 707, 853 .2 V) 20) Vo r 21 .2 ()"" IS 071 4)1 Uio 3, 173, 006 1,110, 377| 4, ,61, 800, 000 83,~ u 0 -IS It ? 0, o'o 1,964,328 . . _ . ..! 32,323,342 491,082___. . . 12,162,754 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. oM w c o c Cnr CO FABLE 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 [Returns filed from Jan. 1, 1928, to Dec. 31, 1928] Estate not subject to tax Estate subject to tax States and Territories Alaba ma Alaska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia. Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentuck y 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 number of returns 43 7 25 661 60 210 28 83 130 85 17 11 638 142 167 87 97 56 43 137 525 219 87 24 243 19 84 5 50 399 9 1,569 118 12 373 Aggregate gross estate i Nlmi_ ber $14, 607, 292 1,589,014 5, 303, 429 248, 687, 305 16, 484,496 82, 826, 296 18, 614, 034 40, 361,939 64,104, 296 32, 926, 682 5, 392, 731 1,437, 363 269, 278, 618 38, 663,922 31, 018, 861 15,008, 572 23, 665, 593 15, 059, 722 18, 903, 943 48, 364, 045 211,908,430 105, 391, 757 23, 700, 225 5, 077,450 104,120, 533 5, 048,098 16, 762, 391 1, 228, 574 21, 874, 391 176,066, 292 1, 489, 968 1,037,828,914 24, 851, 290 2,971,955 147,148, 905 37 4 15 485 41 164 27 65 88 70 12 5 431 89 94 64 63 40 35 102 417 182 60 18 177 14 59 3 40 323 4 1,271 70 10 303 Gross estate Deductions $13,742,718 $6, 8G4, 818 1, 302,140 3, 693, 905 221, 393,475 13, 818, 344 76, 064, 927 18,496, 832 36, 339, 869 59, 082, 744 30, 388, 225 4, 666, 319 959,142 224.084, 063 32,091,335 22, 718, 682 12,190,991 18,644,660 12, 677, 243 17,919, 544 37,949, 907 195, 503, 558 98,838,051 19,897,259 4, 363,972 97, 368, 530 4,486,010 14, 045, 593 1,088,113 20,119,926 162,461,065 985,866 980,409, 924 20, 073, 746 2, 708,157 135,246,888 652, 785 1, 869, 343 81,981,993 6, 284,183 33, 249, 593 5, 837, 694 14, 768, 329 20,919,373 12, 380,122 1, 851,086 726,958 83, 867, 219 16, 073, 224 11,676,195 7, 120,377 9, 629,038 6,282,812 :, 353, 552 15, 534. 235 70, 625,095 29,145,448 10, 225,016 2,414,945 40,064, 259 2,144,038 7,419,168 450,942 7, 581, 573 65, 554,373 658,298 336, 784, 523 8, 993, 665 1,350,927 59, 093,274 Net taxable estate $6,877,900 Total tax Tax credit l $242, 847 649, 355 $16,151 20, 190 1, 824, 562 51, 771 66, 986 139,411,482 7, 605, 589 11,252,084 7, 534,161 275, 285 217, 753 42, 815, 334 2,187, 608 1, 339,133 12, 659,138 727, 665 580, 822 1, 098, 069 77, 835 21, 571, 540 3, 541,156 64, 946 38,163, 371 757,883 575, 754 18, 008,103 2, 815, 233 90, 710 70, 686 232,184 2,772 1,825 140, 216, 844 8, 387, 430 6, 566, 084 16,018,111 578,925 343,418 11,042,487 331, 087 206, 334 5,070,614 106, 621 49, 531 9, 015, 622 273, 633 199, 343 6, 394,431 170, 739 129, 291 12, 565, 992 841,814 670,859 22, 415, 672 891, 955 278, 820 124, 878, 463 6, 819, 874 5,410, 036 69, 692, 603 4, 673, 437 2, 682,984 9, 672, 243 322,445 255,950 1,949, 027 55, 993 20,119 57, 304, 271 4, 414, 364 3,140, 778 2, 341,972 71,191 48, 044 6,626,425 161,058 62, 278 637,171 23, 823 134 12, 538, 353 701, 560 49, 575 96,906, 692 4, 806, 593 3, 490, 794 327, 568 6,292 1,905 643, 625,401 59,135, 727 46,445, 508 11,080,081 346,185 496, 807 1, 357, 230 22, 847 30, 545 76,153, 614 3,947, 481 2,919, 889 Net tax after deducting tax credit Number $804, 574 $242, 847 4,039 15, 215 3, 646, 495 57, 532 848,475 146, 843 1, 020, 234 3, 476, 210 182,129 20, 024 947 1, 821, 346 235, 507 124, 753 57, 090 74, 290 41, 448 170, 955 613,135 1. 409, 838 1, 990, 453 66, 495 35, 874 1, 273, 586 23,147 98, 780 23, 689 651, 985 1, 315, 799 4,387 12, 690, 219 150, 622 7,698 1, 027, 592 Gross estate Deductions 3 10 176 19 46 1 18 42 15 5 6 207 53 73 23 34, 16 8 35 108 37 27 5 25 10 76 5 298 48 286, 874 1, 609, 524 27, 293, 830 2, 666,152 6, 761, 369 117, 202 4, 022, 070 5, 021, 552 2, 538,457 726,412 478, 221 45,194, 555 6, 572, 587 8, 300,179 2, 817, 581 5, 020, 933 2, 382, 479 984, 399 10,414,138 16, 404, 872 6, 553, 706 3, 802, 966 713,478 6, 752, 003 562, 088 2, 716, 798 140, 461 1, 754, 465 13, 605, 227 504,102 57, 418,990 4, 777, 544 263, 798 11,902,017 $991,108 376, 724 1,946,052 34, 982, 207 3, 697,040 8,035,511 118,823 4, 604,965 6,485, 936 2, 885, 003 779,618 683,108 81, 615, 806 8,231,108 10, 209, 771 3, 346,445 5, 970, 700 2, 931, 395 1, 241, 216 11, 559,100 20, 202, 702 7, 404, 985 4, 540, 626 859,917 8,112,157 797,837 3,418,331 214, 508 2, 021,197 16, 543, 092 677,833 69, 405, 308 7,139, 835 270, 579 14,907,133 Oklahoma .. . Oregon.._ _ _ Pennsylvania R h o d e Island South Carolina _ . _ , _ _ South D a k o t a _ _ _ __ Tennessee Texas _. Utah Vermont.> _ . Virginia Washington . West Virginia Wisconsin __ Wyoming _ Total ._ __ __ __ . 42 48 775 80 30 14 70 197 15 26 90 53 46 121 9 11, 987, 710 12, 816, 842 368, 723, 975 44, 823,910 6,455, 598 2, 698, 700 25, 448,170 52, 580, 290 2, 399,961 7, 252, 500 24, 034, 970 13, 336, 790 14, 621, 983 34, 506, 886 3, 783, 073 30 38 617 65 21 13 52 127 12 22 69 33 33 8,079 3, 503, 238, 684 6,116 9,875.028 I 11,609,744 1 345, 372, 694 42, 300, 308 5,087, 879 2, 586, 708 19, 270,429 44, 653,456 2, 045, 674 6, 694, 068 20, 315,616 10, 932,124 11, 233, 512 30, 387, 778 3, 532, 321 4, 329, 123 5, 628, 908 145,855,381 22, 468, 577 3,159, 339 1, 443, 329 9, 615, 403 18, 991, 516 1, 461, 678 3, 061, 483 10, 545, 286 4, 718, 022 5, 606, 803 14, 905, 612 1, 071, 468 252, 954 .r). M.5, 905 I 5,980,836 190, 470 199,517.313 } 12,635,451 19,831,731 1, 241, 519 1,928,540 ! 40, 220 28,174 1, 143, 379 ! 329, 962 9,655 026 ! 25,661,940 1, 226, 046 583,996 ! 7,263 122, 494 3,632,585 j 273,251 9,770,330 i 6, 214,102 I 224, 457 183, 655 5.626,709 j 602, 744 15,482,166 i 2,460,853 | 142, 250 3,181, 719, 062 1,238,290,401 j 1,943,428,661 135,013,559 94,452, 324 51, 343 38, 608 5, 573, 609 472, 978 13,128 5,914 113,182 376, 928 2,091 25, 934 58, 342 54, 087 37, 377 127,133 40, 903 12 10 158 15 9 1 18 70 3 4 21 20 13 25 3 2,112,682 1, 207,098 23, 351, 281 2, 523, 602 1, 367, 719 111,992 6,177, 741 7,926, 834 354, 287 558, 432 3, 719, 354 2,404, 666 3, 388, 471 4,119,108 250, 752 3, 337, 718 1,590,211 30, 204,100 3,123,106 1, 548, 673 115, 090 6, 854, 236 11,130, 410 394, 637 611, 806 4, 533, 411 3, 064, 978 3, 933, 827 4, 989, 315 295, 833 40,561,235 1,963 321, 519, 622 422, 935, 027 i 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.) 3 I CO o K Ox Ox 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, showing number, gross estate, net estate, deductions, total tax, tax credit, and net tax after deducting tax credit [Returns filed from Jan. 1, 1928, to Dec. 31, 1928] Estate subject to tax States and Territories Alabrma -__ Alrska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia_ Florida Georf ia Hawaii Idaho... Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland M assachusetts Michigan Minnesota Mississippi Missouri M ontana Nebraska Nevada New H amp shire New Jersey New Mexico New York North Carolina North Dakota Ohio- Total number of returns 42 7 23 623 57 204 125 84 16 9 587 135 162 75 91 56 40 332 501 209 23 178 18 78 5 48 392 8 ,485 68 12 362 Aggregate gross estate $14, 525, 330 Number Gross estate Deductions 36 $13, 660, 756 $6,806,433 1,589,014 4 5, 000, 024 13 462 244,9-15,481 39 16, 044,193 161 82, 404, 937 26 18,241,156 62 39, 668, 590 84 63,524, 473 70 32, 820, 354 12 5, 308, 748 5 1,354,112 402 264, 853, 069 86 36, 746, 597 91 30, 523, 597 53 14,090,439 61 23, 240, 506 40 15, 059, 722 32 18, 654, 095 99 48, 052, 310 406 209, 533, 595 174 104, 219, 247 59 23, 616, 094 18 5, 028, 243 139 98, 718, 936 14 4, 897, 756 56 16, 339, 862 3 1, 228, 574 39 21, 763,425 175,063, 221 317 3 1, 080,437 1, 025, 584,167 1,226 21, 520, 957 50 2, 971, 955 10 145,406, 301 295 1,302,140 3,390, 500 218, 689, 298 13, 421, 289 75, 852, 321 18,123, 954 36, 073, 972 58, 553, 880 30,388, 225 4,666,319 959. 142 221,043, 173 30, 400, 526 22, 340, 667 11,3(V7,4(K» 18,503,445 12, 677, 243 17, 6G9, 096 37, 749, 182 193, 955, 271 97, 767, 677 19,813,128 4,363, 972 93, 717, 757 4,486, 010 13, 841, 985 1, 088,113 20, 059,175 161, 501, 783 576,335 971,538,538 18, 523, 708 2, 708,157 133, 740, 652 Net taxable estate 652, 785 1,729,3,3 80, 254, 307 6, 015,1(0 33, 084, 380 5, 579, 663 14, 586, 850 20, 014, 506 12, 3S0, 122 i .1,851,086 I 726, 958 ! 81, 999, 239 !! 14, 905, CCO] 11,469,782 (>, 530, 303 ! 9,522,912 ! 6, 282, K12 5, 141, 327 15,375,073 j 69,815,232 j 28, 626. 068 ! 10,143, 378 2,414,945 37,582,341 2,144, 038 7,258,124 j 450, 942 i 7,527,340 | 65,004,327 429,138 331, 709, 694 7,851, 739 1,350, 927 58, 530, 252 $6, 854, 323 Estate not subject to tax Total tax Tax credit i Net tax after dedueting tax credit $242, 611 $242, 611 649, 355 20, 190 1,661,157 64,718 138,434,991 11,238,604 7, 370,129 272,753 42,787,941 2,187, 334 12, 544, 291 725, 868 21, 487,122 1, 097, 189 37, 939, 314 3, 537,101 18,008,103 757, 883 2, 815, 233 90, 710 232,181 2,772 139,043,934 8. 370, 960 15, 494, 860 561, 919 10, 876, 885 328, 777 4, 831,163 103.441 8, 980, 533 273, 282 6,394,431 170,739 12, 528, 369 841,437 22, 374,109 891, 539 124, 140, 039 6, 806, 917 69,141,609 4, 665, 056 9, 609, 750 322, 420 1, 949,027 55, 993 56,135,416 4. 397, 334 2,341,972 71,191 6, 583,861 160, 633 637,171 23, 823 12, 531, 835 701, 495 96,497, 456 4, 800, 871 147,197 2,381 639, 828,844 59, 051, 488 10, 671, 969 491, 682 1, 357, 230 30, 545 75, 210,400 3S 925, 581 $16,151 4, 039 12, 947 51, 771 7, 602, 862 3, 635, 742 217,152 55, 601 1, 339, 098 848, 236 580, 373 145, 495 77, 835 1, 019, 354 64, 946 3,472,155 575, 754 182,129 70, 686 20, 024 1, 825 947 6, 565, 231 1, 805, 729 341,418 220, 501 206, 334 122, 443 49, 531 53, 910 199, 273 74, 009 129, 291 41, 448 670, 767 170. 670 278, 800 612,739 5, 408, 706 1,398,211 2, 681, 829 1, 983, 227 255, 943 66, 476 20,119 35, 874 3,138, 983 1, 258, 351 48, 044 23,147 62, 195 98,438 134 23, 689 49, 575 651, 920 3, 489, 799 1,311,072 1,905 476 46, 429, 857 12, 621, 631 346,039 145, 643 22,847 7,698 2, 915, 337 1, 010, 244 Number $991,108 3! 10 I 161 I 18 I 43 1 286, 874 376, 724 1, 009, 524 1, 940, 052 20, 256, 183 33,484, 255 : 2, 622, 904 13, 644. 685 ' 6, 552, 610 7, 793, 032 i 117,202 118,823 14 I 3, 594, 618 4, 023, 269 4, 970, 593 6, 434, 752 41 2, 432,129 14 2, 734, 784 642, 429 094, 306 4I 394, 970 550, 286 4I 185 43, 809, 896 79, 822, 776 6, 346, 071 7, 959, 268 49 8,176, 930 10,073, 633 71 2, 722, 973 3, 249, 820 22 4, 737, 061 5, 640, 285 30 2,382,479 2, 931, 395 16 984, 399 1, 241, 216 8 33 | 10, 303,128 11, 440, 541 15, 578, 324 19, 217. 659 95 6, 451, 570 7, 260| 301 35 3, 802, 966 4, 540, 626 27 664, 271 5 809, 032 5, 001,179 39 5, 857, 882 411,746 4 580, 844 2,497,877 22 3,180, 885 2 140,461 214, 508 9 1,704,250 1, 958, 645 75 13,561,438 16, 489, 695 504,102 5 i 677, 833 259 !! 54, 045, 629 05, 231, 771 2, 997, 249 5, 042, 895 18 263, 798 270, 579 11, 665, 649 14, 647, 928 H i—i (l Q O O Oklahoma _. Oregon Pennsylvania._. Rhode I s l a n d . . South Carolina. South Dakota.. Tennessee Texas Utah Vermont Virginia Washington West Virginia.. Wisconsin Wyoming Total 39 46 763 80 29 12 65 185 13 24 87 52 45 118 7 7,609 11,732,997 12, 627, 883 367, 197, 048 44, 823, 910 6, 293, 481 2, 581, 382 24, 878, 855 51, 654,129 2, 221, 587 6, 954, 565 23, 734,883 13, 271, 232 14, 575, 995 34,154, 890 3, 634, 295 3,453, 956, 649 27 36 611 65 20 11 5, 844 ! 9, 620, 315 i 11,420, 785 ! 344, 345,000 ! 42,300,308 S 4, 925, 762 2,469,390 18,701,114 43, 976,129 1, 867,300 6, 454, 318 20, 015, 529 10, 932,124 11, 233, 512 30, 035, 782 3,433, 797 4,128,134 5, 498, 073 145, 249, 832 22,468, 577 3, 051, 856 1.337,440 9, 232, 074 18, 526, 392 1, 350,102 2, 936,499 10,345,219 4, 718,022 5, 606, 803 14, 730, 486 1, 011, 704 5,492,181 5, 922, 712 199, 095,168 19,831,731 1,873,906 1,131, 950 9,469, 040 25,449, 737 517,198 3, 517, 819 9, 670, 310 6, 214,102 5, 626, 709 15, 305, 296 2, 422, 093 252, 417 189, 888 12, 629, 063 1, 241, 519 39, 627 28, 060 327, 795 1, 223, 776 6,462 120, 699 272, 251 224,457 183, 655 600, 208 141, 862 3,146, 252, G20 1, 216, 554, 459 1, 929, 698,161 134,768,976 201,491 50, 926 151, 836 38, 052 ', 060, 302 5, 568, 761 768, 541 472, 978 27, 092 12, 535 22, 235 5,825 216, 687 111,108 849,118 374, 658 f>, 163 1,299 96, 560 24,139 214, 909 57, 342 170, 370 54. 087 146, 278 37, 377 474,991 125, 217 101, 347 40, 515 91,417,331 40, 351, 645 1 Credit for payment of estate, inheritance, legacy, or succession taxes, made to any of the several States, Territories, or District of Columbia. tax under the revenue act of 1926.) 12 10 152 15 9 1 18 66 3 3 21 19 12 25 2 1,765 2,112, 682 1, 207, 098 22, 852, 048 2, 523, 602 1, 367, 719 111, 992 6,177, 741 7, 678, 000 354, 287 600, 247 3, 719, 354 2, 339,108 3, 342, 483 4,119,108 200, 498 3, 337, 718 1, 590, 211 29, 570, 691 3,123,106 1, 548. 673 115, 090 6, 854. 236 10, 835, 440 394, 637 541,418 4,533,411 2, 990, 761 3, 882, 369 4, 989, 315 240, 052 307, 704, 029 405, 679, 221 (Limited to SO per cent of the total O 3 Q O S 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 credit, and net tax after deducting tax credit Oi 00 [Returns filed from Jan. 1,1928, to Dec. 31,1928] Estate subject to tax States and Territories Alabama \ lp ska Arizona Arkansas California.Colorado Connecticut _ Delaware District of Columbia Florida Georgia Hawaii Jdnho Illinois Indiana _ Iowa Kansas Kentucky Maine Maryland Massachusetts Michigan Minnesota Mississinni Missouri Montana Nebraska - ._ _ -_ _______ New Hampshire New Jersey New York North Carolina North Dakota . . Estate not subject to tax Total Aggregate number of gross estate returns Number Gross estate Deductions Net taxable estate Total tax 1 $81, 962 1 $81, 962 $58, 385 $23, 577 $236 1 31 2 4 1 3 3 1 164 969 3, 094, 574 397 055 305, 863 372 878 400, 756 453 253 106, 328 1 17 2 2 1 1 3 164, 969 2,158,988 397 055 158,495 372,878 110, 366 453 253 90, 000 1,371,025 239 023 131,152 258,031 56, 716 251,442 74, 969 787,963 158, 032 27, 343 114,847 53, 650 201,811 999 11, 362 2,532 '273 1,797 573 3,833 1 23 6 1 5 2 40 231 2, 004,147 1, 866,163 89 750 463, 665 233, 282 3 4 22 5 1 1 32 1 2 249 848 250, 578 1, 921, 000 699, 046 84 131 49 207 2, 822, 636 150 342 148, 510 2 4 110 966 782 495 409 531 8,119,196 585, 672 48 9 Tax credit Net tax after deducting tax credit l Number Gross estate Deductions 14 $935, 586 $1, 367, 552 GO 2 147, 368 166, 978 t—i 2 290, 390 436,130 1 106, 328 150, 219 1 10 3 40, 231 650, 295 175, 354 63,116 769, 476 214, 744 1 1 94, 608 149, 509 96, 625 158, 071 2 13 1 111,010 826, 548 93,136 118, 559 985, 043 93, 632 1 16 1 49, 207 1, 019, 948 150, 342 50, 885 1, 347,199 216, 993 1 50, 215 62, 552 21 7 1, 545, 486 422, 060 2,003, 455 519, 689 $236 $2, 727 601 35 449 999 8,635 1,931 238 1,348 573 3,833 13 3 1 4 1 1, 353, 852 1,690, 809 89 750 369,057 83, 773 798, 362 1,167, 564 53 469 207,344 55, 565 555,490 523, 245 36, 281 161,713 28, 208 7,915 17, 006 363 2,401 282 853 2,000 70 7, 062 15, 006 363 2,401 212 3 2 9 4 1 249, 848 139, 568 1, 094, 452 605, 910 84 131 212, 225 106, 835 625,121 272,360 81, 638 37, 623 32, 733 469, 331 333, 550 2,493 377 328 5,880 4,862 25 92 20 1,330 1,155 6 285 308 4,550 3,707 19 16 1,802, 688 1,124,269 678,419 8, 953 1,795 7,158 2 148, 510 110, 361 38,149 381 83 298 1 4 I 27 2 60, 751 782 495 409 531 6, 573, 710 163, 612 54, 233 433 327 229 160 3, 624^ 458 104, 900 6,518 349 168 180 371 2, 949, 252 58, 712 65 5,021 3 911 64, 965 587 995 15, 651 146 65 4,026 3 911 49, 314 441 H Q Ohio . Oklahoma Oregon Pennsylvania . _ Rhode Island South Carolina South Dakota Tennessee Texas._ _ U tah Vermont _ _ Virginia Washington _ West Virginia Wisconsin Wyoming.__ Total ________ 6 2 1 10 1 160,036 162 6S1 62. 966 l,4i_», 890 2 1 6 1 114 162 62, 1, 027, 1M 6S1 9(56 694 ?52 977 112 547 52, 599 605, 549 761,162 I 50 134 j 10, 367 ! 422,145 ! 19,305 i 501 104 1 6,388 4, 552 120 26 1, 540 I i ! I 14,813 381 78 4,848 1 ' 45,897 54, 28C 4 ! 422, 196 523, 981 2 ! 125,692 147, 562 58,185 70, 388 1 1 3 9 1 1 2 _ 1 3 1 2 03 312 306 55. 690 189, 580 53, 164 224 193 52, 213 124, 246 10.009 I 88,113 ! ioo : 881 : 25 93 3,483 ( 35 I 9 65,334 | 653 i. _ _ 75 788 I [ 26 i 653 1 i 1 3 _.. _ _ 63. 173 312, 306 125, 692 55. 696 58, 185 189, 580 2 4 5,9^8 351, 996 1-L\ 778 3 1 351, 996 98, 524 175, 126 59, 764 255 30, 645 001 147 23, 039, 168 13, 529, 343 176,870 i 38, 760 | 9,509,825 2, 536 , 388 :__ 175,878 : i 620 | 34, 993 ! 1 1,916 388 1 140,885 108 1 Credit for payment of estate, inheritance, legacy, or succession taxes actually made to any of the several States, Territories, or District of Columbia. of the total tax under the revenue act of 1924.) 45, 988 51, 458 50, 25 i 55, 781 ;7, 605, 833 9, 724, 368 \ (Limited to 25 per cent 3 iS H ao fed Q o K TABLE 2-C.—Estates of resident decedents—Date of death before June 2, 1924—Taxed under the revenue acts in force prior to 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, and total tax [Returns filed from Jan. 1, 1928, to Dec. 31, 1928] Estate not subject to tax Estate subject to tax Total Aggregate number of returns gross estate States and Territories Alabama Alaska Arizona Arkansas California . . Colorado Connecticut Delaware District of Columbia Florida Georgia Hawaii Idaho Illinois IndianaIowa. . . . Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi.. Missouri., Montana _ Nebraska Nevada.New Hampshire New Jersey.. New Mexico-_ New York _.. _ Gross estate Deductions Net taxable estate , al tax Gross estate $102.061 43, 248 61, 385 $138,436 647, 250 43, 248 115.496 1 6 $138,436 545,189 $50,000 356,661 $88, 436 188,528 $1,269 2,118 1 54, 111 54,061 50 1 1 1 1 2 292, 593 126, 570 2 1 155,531 75, 611 124, 763 53,365 30, 768 22, 246 307 222 ! 83.983 43,020 2.421.402 51.162 405. 514 454.468 191, 805 1, 687, 038 1,069, 618 617, 420 8,555 2 7 282, 265 454, 468 57, 442 152, 944 376, 730 50, 561 129, 321 77, 738 6.881 1,947 779 69 I 137,062 1 50,959 Deductions $130, 400 52, 355 75, 501 145,566 51,184 12 1 2 83,983 43,020 734,364 51,162 123, 249 85, 312 69, 706 1,023, 554 57,096 136,138 3 134. 363 172, 344 1 16 1 2 5 6_, 157 453,835 473,464 2 4 61,157 453, 835 464,464 52, 327 184, 742 247,020 8,830 269, 093 217, 444 88 7,077 3,519 1 9,000 51, 052 33 2, 578, 961 22 1,848,085 1,357, 649 490, 436 8,077 11 730,876 907,076 4 274,019 1 55,098 50, 683 4,415 3 218, 921 237,446 . ._ _ 3 _ Number 1 7 1 2 I i 1 28 1 ! 4 7 4 _ _ _ _ _ Number 36 220, 576 2 176, 787 116, 719 60,068 701 1 43, 789 53, 397 4,125, 551 18 2, 297, 676 1, 450, 371 847,305 19, 274 18 I, 827,875 2,170,082 ii o Ul 3 O O North Carolina. __ _ North Dakota Ohio Oklahoma Oregon _ __ Pennsylvania Rhode Island . . _ South Carolina South Dakota Tennessee Texas . . Utah _L Vermont Virginia Washington . West Virginia Wisconsin Wyoming. To+a7 „ 41 j 2, 744, 661 ' 18 1, 386, 42(5 1, 037, 026 349, 400 4, 538 23 1,358,235 | 1, 577, 251 1i 582,568 ; 92,032 1 125,993 ! 77,037 i 3 1 392, 097 92, 032 125, 993 210, 045 88, 442 78, 236 182, 052 3,590 47, 757 2,535 36 478 2 190,471 j 204, 925 ,' 1 ! j j 2 8 1 1 1 162, 117 54,145 257, 009 677, 327 122, 678 239, 750 110, 507 107,483 52, 725 159,136 465,124 59,363 124, 984 75, 821 54, 634 1,420 97, 873 212, 203 63, 315 114, 766 34,686 593 14 1,286 2,270 766 1,795 347 i ! ___ 9 _. . . . . | _ ._ ._ _ __ 1 2 i . . . _ _ . l ! 162,117 54,145 257,009 800,469 122,678 239,750 110,507 65,558 ! ! i 2 77,037 ! 109,428 2 123,142 | 147,408 1 65,558 ! 74, 217 90 6,209,760 ! 7, 531,438 1 i 215 18,637,034 i 125 12, 427, 274 8, 206, 599 4, 220, 675 68, 705 HI > Xfl H M a m 3 a o S 62 STATISTICS OF INCOME TABLE 3.—Estates of resident decedents—Distribution by size of net estate, showing number, gross estate, deductions, net estate, total tax, tax credit, and net tax after deducting tax credit [Returns filed from Jan. 1, 1928, to Dec. 31, 1928] Number of j re- ! turns j Size of net estate No net taxable estate: Gross estate under $50,000 Gross estate . . over $50,000 Net taxable estate: 99 l 1,864i Under $50,000 2,184! $50,000 to $100,000 1,026 $100,000 to $200,000— 1,067 $200,000 to $400,000— 884 $400,000 to $600,000.... 326 $600,000 to $800,000.... 167 $800,000 to $1,000,000.. 110 136 $1,000,000 to $!,500,000. $1,500,000 to $2,000,000. 67 44 $2,000,000 to $2,500,000. $2,500,000 to $3,000,000. 23 19 $3,000,000 to $3,500,000. 11 $3,500,000 to $4,000,000. $4,000,000 to $5,000,000. 16 12 $5,000,000 to $3,000,000. $6,000,000 to $7,000,000. 3 $7,000,000 to $8,000,000. 4 $8,000,000 to $9,000,000. $9,000,000 to $10,000,000 2 8 $10,000,000 and o v e r . . . j Total Gross estate taxable Total tax Deductions Netestate $3, 719, 371 $9,548, 306 317, 800, 251 413, 386,721 329, 718, 885 228, 622, 937 321, 505, 062 419, 277, 835 241, 269. 976 159,000,456 147, 071, 978 216, 137, 017 144, 578, 871 123, 412, 703 79 779 306: 88 816 098 45 738 225 79 775 084 83 883 141 56 644 656; 26 746 899 36 937 967; 20 921 100 331 880 866; 282, 278, 398 153,837, 369 169, 327, 446 170,129, 582 83,063, 752 42, 826, 819 48,955, 660 49,642. 719 29, 432, 505 26, 665, 453 17,324, 453 26, 933, 763 5,029, 271 9,269. 872 19, 648, 780 11,494 822 3,601 583 2, 992, 510 2, 245 256 83, 590 388 $47, 440 487 $47fi.fifi4 985. 072 74, 785, 568 152, 177, 616 2,956, 626 249, 148, 253 6, 867, 619 158, 206, 224 5, 462, 232 116, 173, 637 4, 715, 933 98, 116, 318 4, 503, 442 166, 494, 298 9, 029, 536 115, 146, 366 7, 247, 662 96, 747, 250 6, 802,750 62,454; 853 4. 765, 534 61, 882, 335 5 117, 378 40 708, 954 3! 570, 661 70 505, 212 6> 726, 730 64 234, 361 6, 677 155 45,149,834 5 078 473 23 145, 316 2 805 203 33 945 457 4 283 383 18 675 844 2,455 410 248 290 478 44 486 096 Net tax after Tax credit 1 deducting tax credit $305. 040 691, 178 2, 091, 756 4, 934, 146 3, 927, 135 3, 319, 939 3, 151, 765 6, 187, 755 5 109,031 4 534, 323 3 170, 706 3 410, 295 2, 488, 025 4 293 212 4 653 613 3 626 379 1 097 350 3 173,006 1 964 328 32, 323 342 $171,624 293,894 864,870 1,933,473 1,535,097 1,395,994 1,351,677 2,841,781 2,138,631 2, 268, 427 1,594,828 1,707,083 1,082,636 2,433,518 2,023, 542 1,452,094 1, 707, 853 1,110,377 491,082 12,162, 754 8,079 3 ,503 238 684 1 661,225 428 1,943 428 661 135 013 559 94 452 324 40,561,235 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. 28, 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 site 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, 1928, to Dec. 31, 1928] Size of net estate Num-1 ber of :i returns No net taxable estate: Gross estate under $50,000 6 Gross estate over $50,000 Net taxable estate: Under $50,000 1,990 $50,000 to $100,000 67 $100,000 to $200.000... 51 $200,000 to $400,000 20 $400,000 to $600,000 7 $600,000 to $800,000 . 5 $800,000 to $1,000,000 4 $1,000,000 to $l,.p;00,000 6 $1,500,000 to $2,000,000 1 $2 000 000 to $2,500,000 $2,500,000 to $3,000,000 ' $3,000,000 to $3,500,000 j $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 i $9,000,000 to $10,000,000 $10,000,000 and over Total.. '. Gross estate Deductions Net taxable estate Total tax Tax credit l Net tax after deducting tax credit $67, 824 $65,530 j: 12,463,458 , 4,666,863 7, 399, 920 i 6, 299, 744 3.388,812 ; 3,767,802 3,669,727 ; 7,578,900 1, 730, 983 $125, 975 61, 118 140, 568 170, 580 107, 664 145, 692 181, 392 499,156 109, 288 $3, 512 4, 495 21, 915 36, 226 18, 783 23. 785 34, 693 $122, 463 56, 623 118, 653 134, 354 88, 881 121, 907 146, 699 499, 156 109, 288 2,157 ; 51, 031, 739 1, 959, 296 49, 074, 737 1, 541, 433 143, 409 1, 398, 024 500,131 $11,963,327 108, 185 4, 558, 678 122. 138 7, 277, 782 624, 622 5, 675, 122 162, 551 3, 226, 261 214, 602 3, 553, 200 64, 092 3, 605, 635 95, 151 7, 483, 749 1, 730, 983 ' i ! 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.) 63 STATISTICS OF INCOME The number of estate tax returns filed for the period from September 9, 1916, to December 31, 1928, is as follows f Historical comparison, by resident and nonresident decedents, of number of returns, gross and net estate and tax, September 9, 1916, to December SI, 1928 Returns filed Resi- Non- ! dent resident! decedece- j dents I dents ; Total 45,126 13, 876' 15,119 ! 14, 513| 16, 019 14, 567! 10, 700' 10, 236' S e p t . 9, 1916-Jan. 15, 1922_. Jan. 15, 1922-Dec. 31, 1922. J a n . 1, 1923-Dec. 31, 1 9 2 3 . . J a n . 1, 1924-Dec. 31, 1924.. J a n . 1, 1925-Dec. 3 1 , 1925.J a n . 1, 1928-Dec. 31, 1926- _ J a n . 1, 1927-Dec. 31, 1927__ J a n . 1, 1928-Dec. 31, 1928-. Gross estate 42, 230| 12, 503! 13, 963' 13,011! 14, G13: 13, 142; 9, 3531 8, 079 Resident decedents Total Nonresident decedents 2, 896 $8, 893, 238, 780|$8, 785, < 41, W 1*107, J H \ 891 1, 313 3, 014, 072, 723| 2 9"35, °3 \ 4. \ 5 \ 1H, 2 59 1,156 2, 804,327, 313 2, 771, "4), <>72 2 ( . ">^'J, *> 11 1, 502 2, 566, 521, 698[ 2, ")40 f 22, 17" 2\ W), f23 2, 00() 3, 001, 088, 953! 2 9 o \ / >, .-U 42, 72 j , 209 1,425; 3, 407. 923, 034! 3, 386, 2' 616 21, M), 418 1, 347, 3,173, 235, 017| 3,14o, 2''), 7 5 2 , 91) 152 2,1571 3,554,270,423! 3, " 0 i , 2 > M M ol, Oil. 7 J9 Net taxable estate Total Sept. 9, 1916-Jan. 15, 1922 Jan. Jan. Jan. Jan. Jan. Jan. Jan. 15, 1922-Dec. 31, 1922. 1, 1923-Dec. 31, 1923.. 1, 1924-Dec. 31, 1924_. 1, 1925-Dec. 31, 1925.. 1, 1925-Dec. 31, 1926.. 1, 1927-Dec. 81, 1927-. 1, 1928-Dec. 31, 1928.. Resident decedents Nonresident decedents Total le i fofit doc, i m ^ Non- 1$5, 509, 522, 243 $5, 407, 673, 531 $101, 848, 712 $356, 516, 251 « ; >], 1 1, 496 1, 652, 832,•-'089; 52, 142, 407; 120, 562, 181 117, — 704, • • -974, • •-1, 532, 061, 390 1, 504, 621, 046; 27, 440, 3441 89,109,477 \ ,-, , J " 72 >, 5 16 1, 395, 815, 832 1, 372, 420, 879'. 23. 394, 953 i 71,939,42? 1 «,265 7 J , I >1 1 1, 658, 869, 282 1, 621, 008, 326: 37,860,956; 87,322,281 V,22 5,0( 1, (« <\ 189 1, 972, 536, 751< 1, 951, 969, 366' 20,567.385! 101,805,202 1, 761, 617, 030; 1, 735, 840, 229^ 25,776,801! 41, 686,1H 1, 992, 503, 3981 1, 943, 428, 661 \ 49,074,737; '" - " 41,959,259 4 1,0 50 101, -LM 1 ^ 7 ,\ 19 40/* i 221 40,5.1 2>, 1, °.9S, 024 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, 1916-1928, inclusive Net estate Exceeding 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, to 1916, to 3, 1917,to C.551917, Not exceed- A m o u n t of 9,Mar. p. m. 2, ing Oct. 3, Feb. 24, block 1917, in1917, in1919, inclusive clusive clusive $50, 000 100, 000 $50, 000 150, 000 100, 000 200, 000 150, 000 250, 000 200,000 400, 000 250, 000 450, 000 400, 000 600,000 450, 000 750, 000 600, 000 800, 000 750, 000 1, 000, 000 800, 000 1, 000, 000 1, 500, 000 1, 500, 000 2, 000,000 2,000, 000 2, 500, 000 3, 000, 000 2, 500, 000 3, 500, 000 3, 000, 000 3, 500, 000 4, 000, 000 4,000,000 5, 000, 000 5, 000, 000 6, 000, 000 7, 000,000 6, 000,000 8, 000, 000 7,000,000 8, 000, 000 9, 000, 000 9,000, 000 10, 000, 000 10, 000,000 $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, 000 000,000 000, 000 000,000 000,000 000, 000 000, 000 Revenue acts of 1918, 1921, and 1924 (as amended Revenue act by revenue of 1926. act of 1926). effect after In effect from In10.25 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 2 1 1 1H 2 2 3 3 4 4 5 5 5 5 6 6 7 7 8 8 9 10 10 10 10 10 10 3 3 AY2 6 6 7H 7,4 7K2 7H 9 9 10H 10M 12 12 13^ 15 15 15 15 15 15 4 4 g Q 8 8 10 10 10 10 12 12 14 14 16 16 18 20 20 20 22 22 25 2 2 3 3 4 4 6 6 8 8 10 12 14 14 16 16 18 20 20 20 22 22 25 2 3 3 4 4 5 5 6 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 64 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 tax, revenue acts, 1916-1926, inclusive—Continued Revenue act of 1916. In effect Specific exemptions and credits against from Sept. 9, 1916, to tax Mar. 2, 1917, inclusive Specific exemptions: Resident decedents... Nonresident decedents Credits against estate tax: Credit for estate, inheritance, legacy, or succession tax made to any of the several States, Territories, or District of Columbia in respect to property included in the gross estate of the decedent for Federal estate tax purposes. $50,000 Credit for gift tax paid.. 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 $50,000 Revenue acts of 1918, 1921, and 1924 (as amended Revenue act by revenue of 1926. act of 1926). In effect from In effect after 10.25 a. m. 6.55 p. m. Feb. 26, 1926 Feb. 24,1919, to 10.25 a. m. Feb. 26,1926, inclusive $50, 000 $50,000 $100, 000 Not to ex- Not to exceed 25 per ceed 80 per cent of tocent of total t a x . tal t a x . (After 4.01 (Subsep. m. June quent to 2,1924, and 10.25 a. m. prior to F e b . 26, 10.25 a.m. 1926.) Feb. 26, 1926.) Total amount Total amount paid1 upon paid i upon gifts made gifts made during calduring cale n d a r e n da r years 1924 years 1924 a n d 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 estate gross esfor Federal tate for estate tax Federal purposes. estate tax 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. Respectfully, ROBT. H. LUCAS, Commissioner of Internal Revenue. A. W. MELLON, Secretary of the Treasury, BASIC TABLES INDIVIDUAL RETURNS 65 66 STATISTICS OF INCOME TABLE 1.—Individual returns—Distribution by States and Territories, showing population and ratio of population filing returns; also number of returns, net income, net loss for prior year, personal exemption and credit for dependents, average net income and average tax per returns, and relative percentages [Income returned for the calendar year ended Dec. 31, 1927. Fiscal and fractional (part year) returns are included. See p. 1] Net income l Returns 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 j 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 . Population as of July 1, 1927 (Bureau of the Census estimate) Net loss for prior year Number Per cent Amount Per cent 2, 549,000 27,992 0.68 $133, 224, 814 0.59 $167, 557 459, 000 1. 923, 000 4, 433, 000 1, 074, 000 1, 636, 000 243, 000 540, 000 1, 363, 000 3,171,000 305, 000 534, 000 7, 296, 000 3,150, 000 2, 425, 000 1, 828, 000 2, 538, 000 1, 934, 000 793, 000 1, 597, 000 4, 242, 000 4, 490, 000 2, 686, 000 1, 791, 000 3,510,000 714,000 1,396, 000 77,000 455, 000 3, 749, 000 392, 000 11, 423, 000 2, 897, 000 641, 000 6, 710, 000 2, 384, 000 890,000 9, 730, 000 704, 000 1, 845, 000 696, 000 2,485, 000 5, 397, 000 522, 000 353, 000 2,546, 000 1,617, 000 1, 696, 000 2,918, 000 241, 000 11, 059 17, 331 315,566 31, 727 77, 778 9.266 39, 560 40, 080 33, 818 9,252 10, 673 378, 859 76, 703 45, 349 35, 575 33,004 37, 293 18,710 65, 099 214, 356 175, 806 61, 439 16, 964 96, 407 18, 651 32,170 4,702 14, 484 195, 467 6,462 766, 974 33, 398 9, 758 222, 707 39,806 33, 903 381, 374 25,184 14,310 10, 969 33, 812 114, 534 13, 029 8,268 37, 393 62, 200 32, 500 100, 956 8,870 .27 .42 7.69 .77 1.89 .23 .96 .98 .82 .23 .26 9.24 1.87 1.11 .86 i .80 .91 .45 1.59 5.23 4.29 1. 50 .41 2. 35 .46 .79 .12 .35 4.76 .16 18.70 .81 .24 5.43 .97 .83 9.30 .61 .35 .27 .83 2.79 .32 .20 .91 1.52 .79 2.46 .22 45, 837,158 75, 553, 896 1, 582, 576, 258 148, 473, 486 451, 001, 651 90, 262, 899 198. 938, 042 206, 917, 657 167, 407, 479 44, 618, 510 38, 448, 758 2,093, 908, 574 349, 434, 464 190, 436, 034 157, 394, 402 172, 582, 213 175, 254,161 103, 080, 848 390, 671, 215 1,189, 273, 214 950, 085, 831 295, 670, 416 64, 878,684 501,495,130 69, 654, 023 130,131, 079 17, 443, 233 70, 560, 949 1,117,398,064 26, 288,148 5, 398, 451, 005 155, 916, 827 33, 252, 341 1,153, 756, 214 212, 341, 656 140, 739,425 2, 091, 825, 217 157, 464, 733 55, 218, 679 35,906, 515 173,162, 605 560, 322, 568 53, 628, 897 41, 842, 221 172, 239, 863 252, 547, 211 139, 696,175 436, 579, 613 31, 297, 698 .20 .34 7.02 .66 2.00 .40 .88 .92 .74 .19 .17 9.28 1.55 .84 .70 .77 .78 .46 1.73 5,27 4.21 1.31 .29 2.22 .31 .58 .08 .31 4.96 .12 23.95 .69 .15 5.12 .94 .63 9.27 .70 .25 .16 .76 2.49 .24 .19 .76 1.12 .62 1.94 .14 121, 353 319, 530 2,816,284 216,473 254, 947 29, 586 3, 250 819,004 370, 380 9,914 97, 957 8,186, 446 278, 569 119, 122 522, 475 169, 682 933, 029 67, 506 309, 998 1, 036, 094 838, 259 372, 362 484, 652 427, 966 68, 297 181, 898 33, 768 57,129 690, 029 59,137 9, 243, 355 151,138 37, 360 967, 289 429, 904 219, 909 1, 764, 768 134, 729 120, 902 33, 601 239,420 2, 324, 517 143, 787 45, 311 192, 532 454, 315 192, 951 251, 689 44, 655 118,988,000 4,101, 547 100. 00 j 22, 545,090, 553 100.00 37,054,785 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. Net income for returns under $5000 estimated on basis of sample. See p. 1. * Alaska included in the State of Washington. 67 STATISTICS OF INCOME TABLE 1.—Individual returns—Distribution by States and Territoriesy showing population and ratio of population filing returns,' also number of returns, net income, net loss for prior year, personal exemption and credit for dependents average net income and average tax per returns, and relative percentages—Contd. States and Territories I Personal exj eruption and ! credit for deI pendents Alabama. Alaska 2.. Tax Amount $2,455,186 31,31',000 , 5f, 3,V> 138 ! 90-J, 809, ( 58 ! 95, 510. 5fi ' 218. 761 072 2H. 2^7,417 103, (,15. 271 121, 2 ^,800 ' 104.311,754 30 <79,843 711.MS 1.071 ^ 2 . 7 1 8 ^27, . . 2 . .'ii> 138,992 671 ' I16, CM) '.120 9'\ ( U7. H I 109. 707, 208 56. 3'(, 11' 190, 3i>,, 511 6!0 i:;i,:iso -186, </..:. i;;i ^ 0 , ; r i ."M» 697, 800 i 1,339, 952 I 46, 044, 994 California 3,307, 180 16,117, Oor.nc-ctic lit"IIIIIIIIIIIIZIIII 674 7,970, 035 TVhuva-o 6,027, 133 j ' i s t i k ' t of Columbia 6,047. 244 3,612, 724 1,200. 544 l(.alu 247, 272 27: IPinois 73,796. 361 8,884, 047 1 o\va'_._"" 3,310. 099 Kaiba,-. 2, 240, 877 4, 027, 734 Louisiana. 3,174, 839 3. 300, 741 AIM-viand 13,859, 686 43, 949, 866 ^IJISMVI.US'Its. 35, 599. 799 7, 383, 307 816, 429 ( Tvlis^ov i 292, JS. '7f) 13, 738. 256 867, 944 1LM7N JOi l v . 110 1, 427, 747 799 1,824, 931 38, 911, 894 283, 403 305, 210, 059 4, 519, 870 ' 187, (',35 35. 519. 337 6, 232, 124 1,920, 597 101 >2'u '•'(» ' 1.113.L1:.', V ! J 78. G74i 525 ^ \Ai\r> ; j 72.7 i.''7-'. I 6,332! 169 < "at </IITI*I j ;".,.0I.:M ' 554. 731 I 3 . \ : " ! "'.? ! 209. 6G7 4,035! 541 10!..'^0. 2K) j 3?S i~S <)M I 12,909, 842 85L 031 Vtah 40,2S0,{»65 ' 2 ff,.)i.l, ) 351 351 846! 932 Vu montViri.iiiia_. 3, ll.r, (iL4, 734 i 135 173.18.?, 007 2, 913. 642 j 96,857,107 2,519, 731 ^'est ViiJ,inia_. 302, 857, 001 10, 621 745 Wisconsin 25, 724, 626 274, 644 Total. 2 12, 000, 708, 798 Alaska included in the State of Washington. 830, 639,434 Per cent ! P ' " - » t u m ! return 0.30 ; $4,759.38 .08 .16 5.54 .40 1.94 .96 .73 .73 .43 .14 .03 8.88 1.07 .40 .27 .49 .38 .40 1.67 5. 29 4.29 .89 .10 1. 65 .10 . 17 .03 .22 4.68 .04 ! 36.74 j .54 ! .02 ; 4.28 ( .23 9.47 .76 .07 .03 .49 1.56 .10 .10 I i ' I ' ; ' i ! •M\ .30 1.28 .03 100.00 ! S | j ;7. 71 R a t i o of population filing returns 1.10 3, 858. 75 I 3, 273. 45 ! 5,121.33 1 4,892. 19 I 4.116.12 j 5,000.74 I 4,606.21 i 4,060.24 I 4,298.34 4,324. 45 3, 528. 49 63.10 77. 32 145. 91 104. 24 207, 23 860.14 152. 35 150. 88 106. 83 129.76 23.17 194. 79 115.82 72. 99 62. 99 122. 04 85.13 176.42 212.90 205. 03 202. 49 120.17 48.13 142. 50 46. 54 44. 38 48. 66 126. 00 199. 07 43. 86 397. 94 135. 33 19.23 159.49 156. 56 56. 65 206. 29 251.44 38. 77 19.11 119.35 112. 72 65.32 102. 43 96. 57 46.84 77. 53 105. 21 30. 96 2.41 .90 7.12 2.95 4. 75 3.81 7.33 2. 94 1.07 3. 03 2.00 5.19 2. 44 1.87 1.95 1.30 1.93 2.36 4.08 5. 05 3.92 2.29 . 95 2.75 2. 61 2. 30 6.11 3. 18 5.21 1.65 6. 71 1.15 1.52 3 32 L67 3. 81 3. 92 3! 58 .78 1. 58 1. 36 2.12 2.50 2.34 1.47 3.85 1.92 3.46 3.68 5,496.73 202. 52 3.45 4,144. 78 4, 359. 47 5, 015. 04 4, 679. 72 5, 798. 58 9,741.30 5, 028. 77 5,162. 62 4, 950. 25 4, 822. 58 3, 602. 43 5, 526. 87 4, 555. 68 4,199. 34 4, 424, 30 5, 229.13 4, 699. 38 5, 509. 40 6, 001. 19 5, 548. 12 5, 404. 05 4, 812. 42 3. 8 2 l 49 5,201.85 j 3,734.60 ; 4,045.11 I 3, 709. 75 j 4.871.65 5,716.56 I 4.008.11 ! 7,038.64 I 4, 6H8. 45 ! 3,407.70 j' 5,180.60 i 5,33-1.41 I 4, 151.24 ! 5,484.88 j 68 STATISTICS OF INCOME TABLE 2.—Individual returns—Distribution by income classes, showing the number of returns^ net income, net tax, average net tax per return, and average rate of tax, net loss for prior year, personal exemption and credit for dependents, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample (see p. 1) [Income returned for the calendar year ended Dec. 31, 1927. Fiscal and fractional (part year) returns are included. See p. 1] Tax after tax credits 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? $5,000 to $6.000 $6,000 to $7,000 2 $6,000 to $7,000 $7,000 to $8,000 a $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 Total.. Nontaxable 2_ Taxable Number of Net income i returns Net tax AverPersonal loss exemption ige rate Netprior Average of tax to foryear and credit for net tax per net independents return come (per cent) 115,744 $66, 280,369 11,001 $39,980 5, 950. 315 3. 63 453,132 706, 584, 940 542, 966 938, 990, 760 1, 233, 658 2.27 397,948: 974, 329, 808 457,814 1, 087, 945, 276 "3," 970," 412 "8.~67| 475, 367^ 1, 660, 408, 416. 244, 538; 866.949,749 2,879,855 i 174,336 758, 949, 837 . 315,104 1, 414. 508, 424 ~3~628~322; 112, 665, 392 i. 20, 808 ! 181,015: 991,941,9211 "3," 768," 914 20. 82! 60, 751, 734 . 9,416 127, 740 826, 857, 840 4,178, 369 j ~32.~71 5, 964 44, 546, 599I. 92, 937 699, 604, 786 "4,~244~833J~ 4, 332! 36, 714, 070 . 68,331' 579, 828, 312)! 4,158, 5481 60.86 3, 559 33, 794, 589 . 80." 49 53, 598 509, 053, 914 "i,"313,"838 " 100. 27 43, 718458,183,031 4, 383, 671 129.57 35, 131 i 403, 643, 5341 4, 551, 979 161. 62 28, 532 : 356,293,1711 4, 611,472 199. 00 320, 178, 7021 4,721,581 23, 727\ 240. 83 292, 271, 414 4, 854, 075 20, 156' 382. 38 65,3911 1,127,068,207! 25, 004, 439 736. 790, 419, 448'26, 098, 689 i 35, 424: 1, 207. 24 598, 458, 662' 26, 431, 225, 21, 894! 1. 983. 71 24, 773 • 853, 569, 772!! 49,142,519; 3, 262. 60 599, 742, 250 43, 901, 5571 13, 4561 4, 685. 24 447, 201,129' 38,381,456; 8,192! 6, 305. 92 364, 580, 130i! 35, 590, 6031 5, 644 287, 559, 8151 30, 810, 515' 8, 015. 22! 3,844 ! 235, 627, 045 27,198,138! 9, 779. 98i 2, 7811 200, 419, 255!24, 694. 240: 11, 692. 35 2,112' 636, 018, 520;87, 397, 904! 16, 612. 41 5,2611 364, 214, 566 55, 569, 990! 26, 187. 55 2.122! 246, 213.183 38, 989,108! 35, 252.36 1,106' 176, 842, 506 29, 216, 739J 45, 297. 27 645| 58, 698. 61 755; 259, 624, 653 44,317,452 171,497,074 29, 432, 725| 76, 250. 58 386! 228, 999,193 38, 596, 248' 100, 511. 06 384 149,167, 396 25, 669,1431 148, 376. 55 173 164, 637, 400 28, 471, 058! 206, 312. 01 138 97, 049, 514 16,313,262: 291, 308. 25 56 132, 044, 039 21, 271, 277i1 386, 750. 49 55; 560, 966.18 74, 835,056 12, 341, 256 22! 36, 523,123 4,852,405; 606, 550. 63 8j 95, 551, 714 15, 407,979 1,400, 725. 36 11 0.67(_ .36;. 733'! .26;. '."381* '."El! 1,105, 578! 282,065j 980, 449| 235. 219J 697, 570; 234,498 882, 069! 323,1411 767, 707 214,317 954,155' 830,721 990, 956! 795, 634! 635, 6511 2, 717,188! 2, 248, 264! 1,961,7061 2, 400, 762 2, 487, 5151 1, 319, 282| 1,261,637! 813,779 563, 941 666, 623; 2,168, 2681 805,842; 666,451 376, 603 190, 756 .85! .96! 1.13! 1. 29! 1.47; 1. 66! 2.22 3. 30 4.42 5.76 7.32 8.58: 9.76! 10.71! 11.541 12. 32! 13. 74 15.26 15.84 16.52 17.07 17.16 16.85 1,887, 324! 17.21 93,732| 17.29 16.81 16.11 16. 49 13.29 4,495, 382 16.13 $299, 240, 733 898, 570 1, 245, 798, 505 820,986,987 1, 459, 421, 450 711,369,704 1,909, 367, 030 577, 758, 341 772, 491,188 1,044, 747, 502 87, 604, 978 640,948,075 32, 343, 063 454.121, 201 18, 736, 060 330, 679, 950 13,101, 343 240, 899, 535 10, 347, 460 191, 808, 301 149, 481,946 120,125,983 96, 817, 423 80,341,027 67, 740, 216 216, 878,595 115,351,651 70, 502, 747 78, 511, 845 41, 886, 041 25,192,710 17, 363,193 11, 536, 349 8, 293, 700 6, 223,144 15,478, 213 6,088,947 3,102, 935 1, 809,193 2, 093, 283 1, 075, 550 1,007,364 458, 664 356, 450 123, 250 123, 087 40, 716 9,000 25, 600 4,101, 547!22, 545, 090, 553 830, 639, 434 202. 52 3. 68 37,054, 785 12,000, 708,798 1, 660, 606; 4, 455, 025, 7541 I. 2, 440, 94118,090,064, 799i830,639,434 202. 52 4, 433, 373 5, 848, 451, 810 3. 68 32, 621,412 6,152, 256,988 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. 3 Nontaxable. Specific exemptions exceed net income. 69 STATISTICS OF INCOME TABLE 2.—Individual returns—Distribution by income classes, showing the number of returns, net income, net tax, average net tax per return, and average rate of tax, net loss per prior year, personal exemption and credit for dependents, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated,, based on sample (see p. 1)—Continued Tax before tax credits 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 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 t o $9,000 2 $53,306!. . Nontaxable. Total $53, 306 j. •~$i3~326| 1, 644, 881 ' 111," 223 293,878,. 5, 293, 878 1,323,466!. 839~8li|~ '~3~839~8li| ""959," 956! I ~4,~837,~76l|~ ~l~209~439 ! . 837,"76l|! ~4~783~119T . Total 2 12M Per cent on capital 25 per cent net of tax on from loss sale earned net of assets income held more than 2 years 644.881!. .. $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 Nontaxable 2 __ Taxable 12} 2 per I cent tax on I capital net j Sain from i sale of as- ! sets held | more than . 2 years ; Surtax ourtax Normal tax Tax credits _ 5,126,237! I ! 5,126,237! 5,l28673 ZZZZZZZZZZZZ- 5f 128,673l 883,840 I 4, 954. 350! 795,802 4, 954, 350 I. 5,103,362! 5,130, 492J 5, 274, 467 5, 286,976 5, 384, 868 5, 520, 894! 28,038, 935! 28,457,017! 28,010,164! 51,452,617! 45, 276, 454! 39,419,586! 36, 454, 881! 31,612,708; 27, 894, 765! 25,135, 1891 88, 781, 5851 56, 425, 055! 39, 334, 716| 29, 583, 352' 44, 658, 180 29, 868, 347 38, 966, 530j 25, 822, 789 28, 577, 422 16, 355, 888 21,296,525 12, 525, 734| 4,854, 5211 15, 416, 382' 789,524!.. 746,821:.. 722.488U. 675,504.. 663, 287 . 666,819L 3,034,496.. 2, 358, 328 ! . 1,578,939'. 1, 895,006! $415,092 1,065, 706; 309,191 670, 065; 368, 065 478, 845; 385, 433 353,335! 448, 858 248, 8131 447, 814 201,788! 239,161 516, 359 867, 322 570, 288 284, 777! ! 219, 838 125, 770 297,154 69, 459i 1 263, 306 77, 422 395, 356 40, 266; 321, 921 48,361 137,251 16, 395 93,482 12. 882; ! 36, 783 5, 843 20,012 5, 2361 182,115 2, 363, 1,747 369| 7,479 924! J 215,817,075! 511,731,376! 134,033,966! 861,582,417 24,915,315! 6,027,668 ! j ! _. | 215,817,075; 511,731,376 134,033,966 861,582,417 , 24,915,315 6,027,668 ~~~5~iO3~362 4,918,805 4, 752, 467 4, 577, 691 4, 557, 976 4,518,249 20,133, 642 16,319,155 13,260,046 19, 658,199 13,494,893 9, 522, 079 7,358,719 5, 435, 947 4,381,363 3, 634, 079 11,095, 195 6,132, 992 3, 698, 294 2,919,185 ^, 967, 290 2, 538, 686 2, 627, 307 1, 522, 572 1, 699, 781 800,077 790, 306 514,758 5,036 216, 908 $211,6871 522, OOOl 709, 2851_ 826, 892! 1. 002, 645: 7,905,293'. 12,137,862! 14,750,1181 30, 580, 020! 29, 066, 6291 26,004,517: 24, 509, 5961 21,826,116! 19, 306, 733: 17,507,936! 63, 333, 670! 40,153, 036| 27, 263, 593 20, 684, 9311 30, 796,1771 20,893,403 26,141,462 17,316,5781 18,574,688^ 9,811,059! 11, 359, 700 j 7, 389, 856! 2, 339, 4491 8, 806, 445 Specific exemptions exceed net income. 947,868, $1,214,398? 2,714,932 3, 892, 990; 4, 586, 566! 4, 350, 645= 4, 206, 669! 3,993,174; 14, 352, 720 10,139,027! 8, 372, 829: 5,979, 236[ 9, 894, 71 ?> 6, 436, 258: 10,197,761! 6, 983, 639' 8, 302,953: 5, 744, 752' 9,146,519! 4,621,120 2, 510,036' 6, 393,029| 70 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—Distribution of income classes under $5,000 estimated, based on sample (see p. 1) [Income returned for the calendar year ended Dec. 31, 1927. Fiscal and fractional (part year) returns are included. See p. 1] Returns Simple distribution Income classes ! N u m b e r 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 $3,000 $6,000 to $7,000 $7,000 to $8,000 $8,000 to $0,000 $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..$50,000 to $70,000 $70,000 to $30,000 $80,000 to $90,000 $90,000 to $100.000 $100,000 to $150,000 $150,000 to $200,000 $200,003 to $250,000 $250,000 to $300,000 $300,000 to $400.009 $400,000 to $500,0D0. $500,000 to $750.000 $750,000 to $1,000,000 ! \ , • , j _ ...I ' ! _ *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 ij 5,000,000. $5,000,000 and over Total -_ i ; - -. 3.09 126,745 996,098 I 24.29 855,762 | 20.87 719,905 i 17.55 489,440 I 11.93 201,823 | 4.92 3.35 137,156 2.41 98,901 72,663 | 1.77 1.39 57,157 1.07 43, 718 .86 35,131 .69 28, 532 23,727 | .58 .49 20, 156 65,391 1.59 .864 35,424 .534 21,894 .604 24,773 .325 13,456 8,192 I .200 .138 5,644 .094 3,844 2,781 | .058 .052 2,112 5,261 ' .128 2, 122 ! .052 1,108 jj .027 645 .016 755 j .019 388 ! .009 384 I .009 173 ' .004 138 j .003 58 i .0015 55 j! .0013 22 .0007 8| .0002 11 .0003 4,101,547 100.00 Cumulative distribution over class below Number 4,101, 547 3,974,802 2,978, 704 2,122,942 1, 403, 037 913, 597 711,774 574, 618 475, 717 403,054 345, 897 302,179 267,048 238, 516 214,789 j 194,633 129, 242 93, 818 71, 924 47,151 33, 695 25. 503 19,859 '' 16,015 ! 13,234 ! 11,122 i 5,861 ! 3,739 | 2,633 I 1,988 I 1,233 I 847 ! 463 ! 290 I 152 96 41 ! 19 11 Per cent of total 100.00 96.91 72.62 51.75 34.20 22.27 17.35 14.00 11.59 9.82 8.43 7.36 6.50 5.81 5.23 4.74 3.150 2.286 1. 752 1.148 .823 .623 .485 .391 .323 .271 .143 .091 .084 .048 .029 .020 .011 .007 .004 .0025 .0012 .0005 .0003 Cumulative distribution under class above Number Per cent of total 126, 745 1,122, 843 1, 978, 605 2, 698, 510 3,187, 950 3, 389, 773 3, 526,929 3, 625, 830 3, 698, 493 3, 755, 650 3,799,368 3,834,499 3,863,031 ! 3,886,758 I 3,908,914 ' 3,972, 305 4,007, 729 4,029, 623 4, 054. 396 4,067,852 4, 076, 044 4, 081, 688 4, 085, 532 4. 088, 313 4, 090. 425 4, 095, 686 4, 097, 808 4, 098, 914 4.099, 559 4.100, 314 4.100, 700 4.101, 084 4,101, 257 4,101, 395 4,101, 451 4,101, 506 4,101, 528 4,101, 536 4,101, 547 3.09 27.38 48.25 65.80 77.73 82.65 86.00 88.41 90.18 91.57 92.64 93.50 94.19 94.77 95.26 98.85 97. 714 98. 248 98.852 99.177 99. 377 99. 515 99. 609 99.677 99.729 99.857 99.909 99. 936 99.952 99.971 99. 980 99. 989 99.993 99. 996 99. 9975 99. 9988 99. 9995 99.9997 100.00 71 STATISTICS OP 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 i Simple distribution Income classes Amount in each class Under $1,000 $1,000 to $2,000 _ $2,000 to $3,000. $3,000 to $4,000 $4,000 to $5,000 $5,000 to $6,000._ _ $6,000 to $7,000 $7,000 to $8,000 $8,000 to $9,000 $9,000 to $10,000 ._ $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 ._ $13,000 to $14,000 $14,000 to $15,000 ._ $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000 $30,000 to $40,000 $40,000 to $50,000 $50,000 to $60,000 $60,000 to $70,000 $70,000 to $80,000 I $80,000 to $90,000 ! $90,000 to $100,000 i $100,000 to $150,000 .1 $150,000 to $200,000 | $200,000 to $250,000 I $250,000 to $300,000. $300,000 to $400,000 $400,000 to $500,000 ! $500,000 to $750,000 I $750,000 to $1,000,000 $1,000,000 to $1,500,000 $1,500,000 to $2,000,000 $2,000,000 to $3,000,000 $3,000,000 to $4,000,000_ $4,000,000 to $5,000,000 $5,000,000 and over Total. $72, 230,684 1, 645, 575, 700 2, 062, 275,084 2,527, 358,165 2,173,458, 261 1,104,607,313 887, 609, 574 744,151,385 616, 542,382 542, 848, 503 458,183, 031 403, 643, 534 356, 293,171 320,178, 702 292, 271,414 1,127,068,207 790, 419, 448 598, 458, 662 853, 569, 772 599, 742, 250 447, 201,129 364, 580,130 287, 559, 815 235, 627, 045 200,419, 255 636, 018, 520 364, 214, 566 246, 213,183 176,842,506 259,624,653 171,497, 074 228, 999,193 149,167, 396 164, 637,400 97,049, 514 132, 044, 089 74, 835, 056 36, 523,123 95, 551, 714 22,545,090, 553 Per cent of I total | Cumulative distribution over class below Amount 0.32 $22, 545,090,553 7.29 22,472,859,869 9.15 20, 827, 284,169 11.21 18, 765, 009, 085 9.64 16, 237,650,920 4.90 14, 064,192, 659 3.94 12,959, 585,346 3.30 12, 071,975,772 2.72 11,327,824,387 2.41 10, 711, 282, 005 2.03 10,168, 433, 502 1.79 9, 710,250,471 1.58 9, 306,606,937 1.42 8,950, 313, 766 1.30 8, 630,135,064 5.00 8, 337,863,650 3.51 7,210, 795,443 2.65 6,420, 375,995 3.79 5,821,917, 333 2. 66 4,968,347, 561 1.98 4, 368, 605, 311 1.62 3,921,404,182 1.28 3, 556, 824, 052 1.05 3, 269, 264, 237 .91 3, 033, 637,192 2.82 2, 833, 217,937 1.62 2,197,199,417 1, 832, 984, 851 1.09 1, 586, 771, 668 .78 1,409, 929,162 1.15 1,150, 304, 509 .76 978, 807, 435 1.02 749, 808, 242 .66 .73 600, 640, 846 .43 436, 003,446 . 58 338, 953, 932 .33 206,909,893 .16 132, 074, 837 .42 95, 551, 714 Per cent of ! total Cumulative distribution under class above Amount Per i cent of total 100. 00 $72, 230,684 0.32 99. 68 1, 717,806,384 7.61 16.76 92.39 3, 780, 081,468 83.24 6, 307, 439, 633 27.97 72.03 8,480,897,894 37.61 62. 39 9, 585, 505, 207 42.51 46.45 57.49 10,473,114,781 49.75 53.55 11, 217, 266,166 52.47 50.25 11, 833, 808, 548 12,376,657, 051 54.88 47. 53 56.91 45.12 12,834,840, 082 13, 238,483,616 58.70 43.09 60.28 41.30 13, 594, 776,787 39.72 13, 914, 955,489 61.70 38.30 14, 207, 226,903 63.00 68.00 37. 00 15,334,295,110 32.00 j 16,124, 714, 558 71.51 74.16 28.49 ;! 16, 723,173,220 25.84 17, 576, 742,992 77.95 80.61 22.05 ! 18,176,485, 242 82.59 19.39 | 18,623, 686,371 17.41 | 18,988, 266, 501 84.21 15.79 ! 19, 275, 826,316 85.49 86.54 14.51 ! 19,511,453,361 13.46 | 19, 711, 872,616 87.45 90.27 12.55 I 20, 347,891,136 91.89 9.73 j 20,712,105,702 8.11 j 20,958, 318, 885 92.98 93,76 7. 02 I 21,135,161,391 6.24 21, 394, 786, 044 94.91 5.09 21, 566, 283,118 95.67 4.33 21, 795, 282, 311 96.69 3.31 21, 944,449, 707 97.35 98.08 2.65 22,109, 087,107 1.92 22, 206,136, 621 98.51 99.09 1.49 22, 338, 180, 660 99.42 .91 22,413.015,716 .58 22, 449, 538, 839 99.58 .42 22, 545, 090, 553 100. 00 100.00 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. 72 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 Amount in each class Under $1,000 $1,000 to $2,000 $2,000 to $3,000 $3,000 to $4,000 $4,000 to $5,000 $5,000 to $6,000 $6,000 to $7,000. $7,000 to $8,000$8,000 to $9,000 $9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000 $30,000 to $40,000 $40,000 to $50,000 $50,000 to $60,000 $00,000 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 _ $39, 980 1, 233, 658 3, 970, 412 2, 879, 855 3, G28, 322 3, 768, 914 4,178,369 4,244,833 4,158, 548 4,313,838 4, 383, 671 4. 551, 979 4,011,472 4, 721, 581 4, 854, 075 25, 004, 439 26, 098, 689 26, 431, 225 49,142,519 43, 901, 557 38, 381, 456 35, 590, 603 30,810,515 27,198, 138 24, 694, 240 87, 397,904 55, 569, 990 38,989,108 29, 216, 739 44, 317, 452 29, 432, 725 38, 596, 248 25, 669, 143 28, 471, 058 16, 313, 262 21,271,277 12,341,256 4, 852, 405 15, 407, 979 - 830,639,434 Per cent of total 0.01 .15 .48 .35 .44 .45 .50 .51 .50 .52 .53 . 55 . 56 .57 .59 3.01 3.14 3.18 5.92 5.28 4.62 4.28 3.71 3.27 2.97 10.52 6.69 4.69 3.52 5.33 3.54 4. 65 3. 09 3.43 1.96 2.56 1.49 .58 1.86 100. 00 Cumulative distribution over class below Amount $830, 639,434 830, 599, 454 829. 365, 796 395, 384 822, 515, 529 818, 887,207 815, 118.293 810. 939,924 806, 695, 091 802, 536,543 798, 222, 705 793,,839,034 789.,287,055 784,,675, 583 779,,954,002 775,,099, 927 750,, 095, 488 723,,996,799 697,, 5(55, 574 648.,423, 055 604,,521,498 140, 042 53o! 549. 439 738, 924 499, 472, 540, 786 846, 546 447, 360, 448, 642 878, 652 304, ,889, 544 23«; 072. 805 192, 355,353 162, 922, 628 124. 326, 380 98,,657,237 70, 186,179 53,, 872,917 32,,601,640 20,,260,384 15,, 107, 979 Per cent of total 100. 00 99. 99 99. 84 99.36 99. 01 98.57 98.12 97. 62 97.11 96. 61 96. 09 95. 56 95.01 94. 45 93. 88 93.29 90. 28 87.14 83. 96 78. 04 72.76 68. 14 63. 86 60.15 56.88 53. 91 43.39 36. 70 32.01 28.49 23.16 19.62 14. 97 11.88 8.45 6.49 3.93 2.44 1.86 Cumulative distribution under class above Amount $39, 980 1, 273, 638 5, 244, 050 8,123, 905 11, 752, 227 15,521,141 19,699,510 23, 944, 343 28,102, 891 32, 416, 729 36, 800, 400 41, 352, 379 45,963, 851 50, 685, 432 55, 539, 507 80, 543, 946 106, 642, 635 133,073,860 182, 216,379 226,117,936 264,499, 392 300, 089, 995 330, 900, 510 358, 098, 648 382, 792, 888 470,190, 792 525, 760, 782 564, 749, 890 593, 966, 629 638, 284, 081 667, 716, 806 706, 313, 054 731,982,197 760, 453, 255 776, 766, 517 798, 037, 794 810, 379, 050 815,231,455 830, 639, 434 Per cent of total 0.01 .16 .64 .99 1.43 1.88 2.38 2.89 3.39 3.91 4.44 4.99 5. 55 6.12 6.71 9.72 12.86 16. 04 21.96 27.24 31.86 36.14 39.85 43.12 46.09 56.61 63.30 67.99 71.51 76.84 80.38 85. 03 88.12 91.55 93.51 96.07 97.56 98.14 100. 00 73 STATISTICS OF INCOME TABLE 4.—Individual returns—Number of returns and net income, distributed according to sex and family relationship, by States and Territories [Income returned for the calendar year ended Dec. 31, 1927. Fiscal and fractional (part year) returns are included. See p. 1] Joint returns of husbands and wives, with or without dependent children, including returns of husbands whose wives, though living with them, file separate returns States and Territories Number of returns Alabama _ Alaska 2._. _ , Arizona Arkansas _ California ColoradoConnecticut Delaware— District of Columbia.. Florida _. Georgia,. Hawaii Idaho Illinois Indiana Iowa_ Kansas Kentucky Louisiana. _ Maine _ Maryland Massachusetts Michigan _ Minnesota. Mississippi. M issour i 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. 15,156 ! Number Net income i of returns! Net income l $91, 341,151 4,942 10,729 i 155,713 ! __ _ __ _ _ ___ _. _ _ Single men—Heads of families 21, 063, 646 52, 801,193 983, 249, 882 17,475 I 98, 228, 362 262, 468, 849 35,509 ! 4,203 > 55, 355, 084 111,251,444 15,481 ! 140, 415, 730 23,512 ! 112,631,800 j 18,256 i 4,923 1 27,917,058 I 5,647 i 21,432,777 175,379 i 1,310,895,077 j 229,994,646 | 37,725 i 128, 106, 993 25,286 ! 114,460,320 21,623 ! 108,620,410 15,540 ! 17.387 i 69, 270, 934 10,073 i 66,431,883 33,278 I 224,128, 933 695, 844, 592 101,113 ! 595, 145, 607 83,477 I 199.125, 168 32.388 ; 10,291 I 46, 694,434 50, 327 326, 332, 768 8, 950 44,100, 209 19, 522 93,350,248 7, 619, 950 1, 619 43, 906,681 7, 255 718,474,323 97. 180 3, 149 12, 925, 368 371,155 3,288,313,355 19. 286 107, 876. 651 6,083 24,170, 320 106. 246 726,213.865 25,091 156, 670. 868 18,255 95. 608. 686 174. 486 1,263,552, 117 11, 798 92, 232, 746 8,247 38. 096, 751 7,152 27, 221, 080 18, 507 118,452,011 I 55, 236 222,433,991 6, 893 35.883,564 ! 3, 993 25. 662, 633 ! 18, 884 112.637. 122 ' 27, 921 119,777.565 16, 131 90, 814, 708 54,398 292, 247, 622 3, 920 18,781, 168 2,016,850 i 13,870,232.343 | 1,857 | $7, 350, 655 733 1, 074 22,793 2, 347 4, 682 828 2,094 2, 216 2, 395 630 568 27, 637 5, 940 2,724 2,984 3,157 2,461 1,415 4, 932 19. 305 9, 557 3, 652 1, 194 8, 823 1,820 1, 892 260 937 17, 295 416 56, 069 2, 260 473 18, 658 1. 955 2, 568 33 593 2. 261 939 4«0 2, 671 5,919 724 676 3,115 3, 169 2,165 5. 762 746 2, 278, 655 3, 891, 823 82, 897, 953 8,162, 728 21, 446, 588 4, 432, 853 9, 055, 057 8, 771, 455 9, 439, 109 1, 964, 933 1, 928, 644 116,164, 0S0 10, 772, 555 9, 161,091 9, 856, 877 11,789,453 9, 836, 728 5, 314, 505 23, 730, 730 70, 526, 536 42, 334, 532 14,361,753 3,954,912 31.670,111 4. 742, 244 6, 643, 688 966,517 3, 304, 790 67. 908, 933 1, 441, 299 267,619,078 9,081,223 1. 623. 043 67, 233, 156 7,910,311 7, 622, 396 129, 915, 246 8, 719. 343 3,219,261 1,440,687 10, 260, 666 23, 131, 721 2,597,412 2, 639, 874 10, 768, 871 10, 598. 537 7, 503, 942 21,992, 907 2, 274, 941 302,821 1,211,234,402 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. Net income for returns under $5,000 estimated on basis of sample. See p. 1. 2 Alaska included in the State of Washington. 74 STATISTICS OF INCOME TABLE 4.—Individual returns—Number of returns and net income, distributed according to sex and family relationship, by Stales and Territories—Continued Single women—Heads of families Single men—Not heads of families Single women—Not heads of families States and Territories Number I Number j 1 of returns Net income I of returns • Net income 591 Alabama 2 Alaska —. Arizona Arkansas California Colorado ConnecticutDelaware District of Columbia Florida , Georgia —I Hawaii ! Idaho j 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 1 —_ --- __ ..._- _ _ _ _ Total... $2,516,134 1.516 891 860 987 1, 043 412 1,704 6,350 2,983 924 371 3,028 396 629 57 266 5,802 112 20, 547 614 123 4,876 634 1, 230 9,561 775 303 128 938 2,716 146 200 1,032 1,212 531 1,495 140 701,481 1, 796,178 42, 372,472 3, 756, 595 12, 229,109 2,199, 666 5, 534, 325 3,814,125 3, 676, 854 1, 609, 020 461, 529 39, 578, 730 5,047, 340 2, 634, 580 2, 671, 099 4, 240, 391 4,435, 037 1,739,501 10, 748, 554 25, 656, 782 13,626,417 4, 222, 538 1,131, 878 11, 543, 913 959,160 1, 873, 515 436, 264 1, 894, 090 25, 706, 231 495,473 109, 270,055 2, 648, 567 291,136 20,551,286 2,684,497 3, 780, 997 46, 657,421 4, 390, 621 1, 051, 294 324, 587 3, 344,905 11, 565, 590 806, 459 728,879 3, 851,035 4, 258,974 2, 059,146 5, 237, 252 515,013 103,430 463,326, 695 180 402 9,575 957 2,225 333 1,526 895 945 365 151 9,753 7,492 | $20,502,374 3,552 i 8, 940,154 3,503 ! 9,999,065 89,542 : 264, 793,172 7,428 •: 22, 073, 501 19,682 66, 647, 773 2,361 12, 443, 786 9,936 31, 965,872 8,653 : 29, 643,950 8,070 23, 903, 884 1,826 6,126, 827 2,872 6, 584, 941 119.198 i 380, 653, 483 24,771 | 62,427, 595 11,525 I 31,464,454 7,198 j 19, 617, 774 9,362 i 28,916, 534 8, 289 | 25, 279, 046 4,187 ! 14, 651, 907 15,957 I 68,467.892 48.654! 185,125,340 58,227 I 185, 923, 721 16,896 ! 45, 094, 427 3,542 ; 8,492,041 23,431 77,114,106 6,216 i 15, 824, 391 6,918 ! IS, 190, 202 2,228 I 5,130,015 3,940 | 11,182,805 48,572 ! 156,122, 232 4, 510, 027 1,631 i 190,953 j 870, 279, 505 7,634 | 20, 802,171 5,460, 265 2,382 199, 582, 966 68,457 i 29, 226,103 8,785 ; 23, 071, 858 8,914 : 114,613 ; 370,446, 269 23,579,169 6,100 8,193, 212 3,424 i 5, 273, 405 2,468 24, 569,887 8,061 ;! 74,500,410 23,942 10, 321,998 4,338 i 5,995, 865 2,064 i 26,381, 286 9,621 i 43,102, 510 17,590 ! 27, 747,613 11,469 | 76,185,110 29,720 i 8, 258, 213 3,561 I 1,109, 676 3, 700, 791,106 Number l of return sj Net income 2,361 $7,027, 533 575 1,242 30, 591 2,800 1, 739, 479 3,926, 676 126,120, 748 10,090, 795 55,109,225 7, 206,968 30, 732, 001 13, 768, 631 10, 785, 329 4,878, 336 1,140,099 144, 643, 950 18,407,942 13,126,942 6, 643, 580 12, 676, 652 12,491 1,161 9,532 3,745 3,396 1,270 460 37, 495 5, 326 3,967 2,198 3,182 2,727 2.057 7,731 222 1,639 21, 501 450 101,178 2,822 577 19, 263 2,301 2,318 40,190 3, 379 1,078 642 2,898 7,824 677 1,069 3,970 5, 594 1,630 7,897 409 9,687, 751 9, 285, 356 43,977, 611 132, 365, 534 65,026,099 18,983, 358 2, 814, 673 31, 009, 883 2, 754,977 7,101, 552 748, 827 7, 284, 676 90,465, 514 1,088,818 478, 700,096 7, 675,176 1, 234, 399 74, 878, 202 7,036,044 7, 359, 824 174,063,038 18,192, 796 2,901, 058 1,308,577 9, 869,128 28,909,967 2,116,179 5, 066, 788 12,383,303 15, 304, 410 6,382,034 25, 507, 698 1,009,141 431, 769 1,770,517,373 31, 077 17,127 6,130 1,254 8,656 1,097 2,593 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. Net income for returns under $5,000 estimated on basis of sample. See p. 1. * Alaska included in the State of Washington. 75 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 riling separate returns from husbands Community property income Number \ l of returns Net income Number of Net income l returns 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 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 625 I j I I - | i ! ; i : i ; ! j ! _! _! ! i i Total 278 381 7,094 720 3,129 380 991 1,059 756 238 400 9, 397 1,425 956 712 776 1,399 566 1,497 7,857 4,435 1,449 312 2,142 172 616 78 447 5,117 231 27,067 782 120 5,207 1,040 618 8, 931 865 319 99 737 5, 514 251 266 771 2,145 574 1,684 94 112,719 Grand total Number of returns $4, 486, 767 1, 373, 619 3,138, 961 I 78,731,956 I 6,161, 505 I 33,100,107 i 8,624,542 | 10,399,343 I 10,503,766 ! 6,970,503 2,122,336 1,367,514 j 101,973,254 ! 13,784,386 5,941,974 4,144,752 ! 6,338,773 I 5,038,988 5,657,696 19, 617, 495 79, 754, 430 48, 029, 455 13, 883,172 1,790,746 23,824,349 1,273,042 971, 874 359, 054 987, 907 720, 831 886, 216 384, 268, 916 853, 039 473! 178 65, 296, 739 8, 813, 833 3, 295, 664 107, 191, 120 10, 350, 1, 757, 338, 666, 799 ! 258 I 27,992 $133, 224, 614 11,059 17, 331 315, 566 31, 727 77, 778 9, 266 39,560 40,080 33, 818 9, 252 10, 673 378, 859 76, 703 45, 349 35, 575 33, 004 37, 293 18, 710 65,099 214, 356 175, 806 61,439 16, 964 96,407 18, 651 32,170 4,702 14,484 195, 467 6,462 766, 974 33, 398 9,758 222, 707 39, 806 33, 903 381,374 25,184 14,310 10, 969 33, 812 114, 534 13, 029 8,268 37, 393 62, 200 32, 500 100, 956 8,870 45,837,158 75, 553,896 1, 582, 576, 258 148,473,486 451,001,651 90, 262,899 198, 938,042 206, 917, 657 167,407, 479 44, 618, 510 38,448, 758 2,093,908, 574 349, 434,464 190,436,034 157, 394,402 172, 582, 213 175, 254,161 103,080, 848 390, 671, 215 1,189,273,214 950,085,831 295, 670,416 64, 878, 684 501, 495,130 69, 654,023 130,131,079 17,443, 233 70, 560,949 1,117, 398,064 26, 288,148 5, 398,451,005 155,916, 827 33, 252, 341 1,153, 756, 214 212, 341, 656 140, 739, 425 2,091,825,217 157, 464, 733 55, 218, 679 35, 906, 515 173,162,605 560, 322, 568 53, 628, 897 41,842, 221 172, 239, 863 252, 547, 211 139,696,175 436, 579, 613 31, 297, 698 309,274,316 ; 4,101,547 22, 545,090, 553 $9, 740,124 4,410,075 : ! ; I I... : i ! j 575 i 5,533,254 ! : I ! ' • | 3,987 j ! | | I I L_ | : _ 51,705,677 I I 238 I 2,182,606 \ 473 I 4,940,947 ; ! ! i 13, 38 3 180,123, 647 i 903' 748, 218, 867, 188, 409, 459, 1,219,714,318 l~509i"16,~637~986~ 24, 282 Net income l 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. Net income for returns under $5,000 estimated on basis of sample. See p. 1. » Alaska included in the State of Washington. 37722—29 6 76 STATISTICS OF INCOME TABLE 5.—Individual returns—Number of returns and net income distributed according to sex and family relationship, by income classes—Distribution of income classes under $5,000 estimated, based on sample (see p. 1) [Income returned for the calendar year ended Deo. 31, 1927. Fiscal and fractional (part year) returns are included. See p. 1] Joint returns of husbands and wives, with or without dependent children, including returns of husbands whose wives, though living with them, file separate returns Income classes Number of returns 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 t c $8,000 2 _ $7,000 to $8,000 $8,000 to $9,000 2. $8,000 to $9,000 $9,000 to $10,000 2 $9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000 $30,000 to $40,000 $40,000 to $50,000 $50,000 to $60,000 $60,000 to $70.000 $70,000 to $80.000 $80,000 to $90,000 $90,000 to $100,000-__ -.-. -.-. ----_.- -. -•_ $100,000 to $150,000 $150,000 to $200,000... $200,000 to $250,000 $250,000 to $300,000... $300,000 to $400,000.__ $400,000 to $500,000 $500,000 to $750,000.-. $750,000 to $1,000,000 $1,000,000 to $1,500,000. $1,500,000 to $2,000,000 $2,000,000 to $3,000,000. $3,000,000 to $4,000,000 $4,000,000 to $5,000,000 $5,000,000 a n d over Classes grouped 3 Net income * 65, 278 $36, 603, 899 1, 264 700, 275 139, 505 217, 449, 492 9, 567 16, 459, 026 231, 842 580, 849, 201 20, 091 49, 974, 343 408,313 1, 431,048, 988 98, 386 365, 326,114 155, 754 677,117, 446 228, 378 1, 027, 795, 050 16, 089 86, 854, 650 138, 607 759, 517, 625 5,899 38, 041, 469 97, 165 628, 997, 543 3, 529 26, 360, 812 70,415 530, 685, 348 2, 397 20,311,844 51,031 433, 039, 978 1,871 17, 773, 283 39, 681 376. 894, 264 31, 088 325, 785, 363 24,963 286, S01, 710 19, 920 248, 740, 591 16, 485 222, 415, 249 13, 867 201, 022, 277 43, 942 756, 835, 800 23, 141 516, 139, 240 13, 987 382, 274, 863 15, 606 537, 724, 366 8,246 367, 459, 438 5,007 273, 068, 343 3,482 224, 773, 059 2,319 173, 634, 785 1,656 140, 151, 122 1, 302 ! 123, 645, 852 3, 192 I 386,208,717 1,283 I 220, 568, 015 642 ! 143, 324, 058 411 112, 424, 057 467 160, 941, 467 254 112, 787, 592 239 142, 190, 367 109 93, 894, 618 80 96,408,884 35 60, 938, 494 36 84, 709, 028 15 51,535,441 36, 523, 123 65, 505, 774 Single men—Heads of families Number | of returns' Net income i 3, 558 2 ' 79, 955 ; 41 103, 812 i 436 43,337 6,946 8,991 17, 951 845 8,201 371 5,607 176 3,586 164 2,836 123 2, 205 1,780 1,453 1,148 984 812 2,673 1,421 847 905 513 289 218 119 93 56 183 78 41 18 18 11 10 1 3 1 1 1 l" _. $2,162, 824 1,342 138,474, 606 74, 223 245, 258,187 1, 041, 838 148, 270, 739 26, 097, 742 39, 003, 726 80, 133, 605 4, 560,164 44, 926, 696 2, 387, 051 36, 259,196 1, 321, 023 26, 845, 421 1, 387, 639 24, 087, 989 1,171,311 20, 989, 284 18, 651, 058 16, 686, 433 14, 326, 598 13, 289, 633 11,772,283 46, 070, 379 31, 719, 002 23, 188, 420 31, 087, 210 22, 754, 912 15, 863, 352 14, 083, 607 8,862,119 7,877,123 5, 305, 945 22, 220, 333 13, 185. 862 9, 002, 310 4, 917, 049 6, 326, 730 4, 925, 498 5, 583, 516 (3) () 19, 080, 424 Total . 2,016,850 ; 13,870,232,343 302, 821 1,211,234,402 Nontaxable 2 Taxable 1,030,477 ! 3,132,411,084 986, 373 | 10, 737, 821, 259 241, 332 61, 489 583, 997, 270 627, 237,132 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. a Nontaxable. Specific exemptions exceed net income. 3 Classes grouped to conceal net income and identity of taxpayers. 77 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 j families I Single women—Not heads of families Income classes ! SS U n d e r $1,000 2 U n d e r $1,000 $1,000 to $2,000 $1,000 to $2,000 $2,000 to $3,000 $2,000 t o $3,000 $3,000 t o $4,000 $3,000 to $4,000 $4,000 to $5,000 $4,000 to $5,000 2 2 ! 2 2 i | ' $5,000 t o $6,000 2 j $5,000 to $6,000 I $6,000 to $7,000 2 : $6,000 to $7,000 i $7,000 to $8,000 3-_ —I $7,000 to $8,000 ! $8,000 to $9,000 2 | $8,000 to $9,000 I $9,000 to $10,000 2 ! $9,000 t o $10,000._ __! $10,000 to $11,000 ! $11,000 to $12,000.,. | $12,000 to $13,000 ___( $13,000 to $14,000... $14,000 to $15,000 $15,000 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 $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 _ J Net income . | N u m b * of I 2,287 ! $1, 371,144 10 j 5, 868 33,672 j 57, 291, 236 27 i 43,205 31,232 j 74. 448. 504 91 I 220, 040 11,587 i 39,239,125 4,976,717 1,343 i 2,870 | 12, 586, 236 3,935 j 17,588,397 3, 915, 542 716 ! 2,297 I 12, 594, 034 3, 373, 727 1,743 i 11,293,336 318 I 2,370,071 1,318 ! 9, 869, 057 277 ! 2, 343, 322 1,076 ! 9, 150, 374 ! 1,700,380 179 827 ; 7, 831, 072 824 | 8, 656, 508 690 j 7, 937, 645 608 j 7, 584, 563 443 I 5, 974, 910 381 5, 523, 168 1,394 i 24,040,312 17,453,710 500 I 13,661,611 546 I 18,855,511 304 13, 673, 057 172 9,486, 694 112 7, 221, 274 6. 526, 762 88 4, 227, 966 50 2, 873, 252 30 12, 436, 926 102 6, 935, 335 40 1, 957, 370 9 11 3, 034, 240 9 3, 101, 978 4 1, 887, 182 5 3,193, 517 1 (3) S S N e t 27,230 i 416 | 119,769 ! 390,942 i 15,785 | 334,346 3, 534 ! 96,328 I 1,697 ! 39, 530 847 15, 170 601 10, 433 504 7, 768 411 5, 733 345 4, 486 3,904 I 3,034 I 2,518 ! 2 202 I 1, 852 ; 6,220 I 3,4iyO I 2, 287 j 2,608 | 1,545 | 914 G26 486 345 272 606 262 154 82 101 52 65 30 26 lh 11 2 $16,0')6,513 j 13, 392 450 171,168 | 175, 946, 519 | 73, 502 679,455,633 ! 131,563 j 36,932,591 I 12.053 ' 790,574,226 i 91,671 5,946 I 12,065,815 i 327,495,656 | 32,078 I 7. 672, 555 j 3,382 | 16, 450 175.951,633 4,637,522 ' 1, 346 7, 004 83,042,890 ! 1, 127 4.464,335 I 5,410 67,462,683 | 794 3,758,020 'j 4,109 58,386,260 i 3,464,567 ! 588 48,636,447 j 3,132 3,287,898 ! 539 42,614,337 i 2,713 40,923,301 I 2, 574 34,882, 113 I 2, 077 31, 464, 354 ! 1,773 29,748,034 I 1, 454 26,939,812 | 1, 409 107, 476, 733 ! 4, 578 2, 644 77,711,204 | 1,781 62,418,413 | 89,717,404 i 2,038 1,209 68,893,528 | 763 49,877,331 I 511 40,730,453 j 323 36,393,389 j 273 29,287,505 i 191 25,791,208 i 490 72,267,213 | 157 45, 100, 638 I 88 34, 100, 543 | 47 22,603,834 j 68 34,406,776 i 23,073,143 21 39, 101, 950 8 26, 146, 960 I 31,081,172 I 10 22,047,389 I 4 27,015,233 | 4 6, 735, 154 3 Net income. $8, 034, 555 212,570 107, 402, 373 226, 442, 136 28, 983, 268 218, 225, 839 20, 576, 234 110, 079, 018 15,151,957 73, 239, 522 7, 372, 633 38, 503, 968 7, 273, 563 35, 035, 355 5, 940, 836 30, 825, 969 5, 002, 070 26, 566, 826 5, 092, 282 25, 762, 226 27, 008, 306 23, 845, 451 22,140, 044 19, 602, 371 20, 409, 205 78, 973, 077 59,193, 420 48, 708,131 70, 227, 527 54, 020,127 41, 689, 543 32, 893, 642 24,126, 372 23,186, 845 18,048,916 59, 729, 410 26, 717,521 19, 774,494 12,950,346 23, 487, 323 9, 678. 107 12,210,918 6, 946, 595 11,655,915 7, 287, 604 10, 656, 060 9, 626, 840 22, 848, 991 4,871,817 103,430 463,326,695 83, 660 19,770 198, 639, 287 264, 687,408 1,109,676 j 3,700,791,106 170,813 938, 863 268, 236, 335 3,432,554,771 431, 769 1,770,517,373 112,669 319,100 210,829,771 1, 559, 687, 602 1 Capital net gain from sale of assets held more than 2 years is included in net income, but capita] 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. 78 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 Income classes Number of returns U n d e r $1,000 2 U n d e r $1,000 $1,000 t o $2,000 2 . $1,000 t o $2,000 $2,000 t o $3,000 2 $2,000 t o $3,000 $3,000 t o $4,000 2-_ $3,000 t o $4,000 $4,000 t o $5,000 2 $4,000 t o $5,000 $5,000 t o $6,000 2 $5,000 t o $6,000 $6,000 t o $7,000 2 $6,000 t o $7,000 $7,000 t o $8,000 2 $7,000 t o $8,000. $8,000 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 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 to $5,000,000 $5,000,000 a n d over Classes g r o u p e d 3 Total _ Nontaxable 2 . Taxable 3,999 8,859 6,729 10,826 3,224 11,179 Net income x | ; ! ! , ] 9; 457 I 1,642 1 8,800 I 80G ! 4,623 I 695 I 3,798 i 553 I 3.091 ! '425 2,576 420 2,169 j j I I 2,232 j 1,941 ! 1,689 i 1,511 I 1,249 1 4,806 i 3,014 I 2,001 j 2, 517 I 1,397 897 : 596 429 309 627 265 154 68 81 41 40 22 17 2 3 1 $2,101,434 4, 859,092 10, 020, 714 16,516,537 7,858,057 27, 908,990 9, 207, 515 32, 974, 502 7,417,917 39,8C0,217 4,410, 793 25,353,150 4, 488, 055 24, 600, 961 4,127, 996 23,190, 212 3, 606,329 21,857,117 3,981,936 20, 576, 860 23, 377, 632 22, 317, 563 21,104,140 20,415,993 18,122, 760 83, 212, 552 67, 441, 488 54, 798, 4(56 87, 091, 295 62, 216, 700 49, 029, 264 38, 536, 539 32. 070,123 26, 257, 746 21, 419, 595 75. 854, 540 45, 381, 697 34,124, 884 18, 691, 819 28, 456, 609 18, 255, 775 24, 292, 406 18, 590, 804 19. 811, 573 3. 297, 486 C3) Community property income Number of Net income 1 returns N e t income i 181, 015 9,416 127, 740 5,964 92, 937 4,332 68,331 3,559 53, 598 43, 718 35,131 28, 532 23, 727 20,156 65,391 35,424 21,894 24, 773 13,456 8,192 5,644 3,844 2,781 2,112 5,261 2,122 1,106 645 755 386 384 173 138 56 55 22 8 11 $66, 280,369 5,950,315 706, 584, 940 938, 990, 760 974, 329,808 1,087,945, 276 1, 660,408,416 866, 949,749 758, 949,837 1,414, 508,424 112, 665,392 991, 941,921 60, 751, 734 826,857, 840 44, 546, 599 699, 604,786 36, 714, 070 579, 828,312 33,794, 589 509,053, 914 458,183,031 403, 643, 534 356, 293,171 320,178, 702 292, 271,414 1,127,068, 207 790,419,448 598,458, 662 853, 569,772 599, 742, 250 447, 201,129 364, 580,130 287, 559,815 235, 627,045 200,419, 255 636, 018, 520 364, 214, 566 246, 213,183 176,842, 506 259, 624, 653 171,497,074 228,999,193 149,167,396 164, 637,400 97, 049, 514 132, 044, 039 74,835,056 36, 523,123 95, 551, 714 309,274,316 4,101, 547 22, 545, 090, 553 3, 691, 261 305, 583, 055 1, 660, 606 2, 440, 941 4,455, 025, 754 18, 090, 084, 799 $914. 088 28, 003', 558 723, 534 23, 208, 766 667,841 19,802, 519 598, 299 16, 489, 581 787, 499 14, 385, 871 13, 780, 863 11,172, 619 10, 932, 881 8, 732, 512 8, 481. 909 30, 459,354 20, 761, 384 13, 408, 758 18,866,459 10, 724,488 8,186, 602 6,361, 556 5, 946, 265 4, 638, 738 3, 334, 427 7, 301,381 6,325,498 3,929, 524 2, 221,161 2, 903, 770 889, 777 2. 426, 456 1, 906, 378 24,282 57,220,746 j 512 1,162,493,572 | 23, 770 10, 686, 485 21,143 91, 576 Number of returns 115,744 11,001 453,132 542, 966 397, 948 457,814 475,367 244, 538 174,336 315,104 159 5,113 111 3,584 90 2,650 70 1,947 82 1,517 1, 316 973 876 648 586 1,778 937 491 553 242 150 99 80 55 35 61 37 18 8 8 112,719 j 1,219,714,318 Grand total 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. 79 STATISTICS OP 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, 1927. Fiscal and fractional (part year) returns are included. See p. 1] Sources of income States and Territories Wages and salaries L. $68, 775, 981 Alabama Alaska 2 . Arizona _ _ 21,183, 004 Arkansas.-. _ 34, 033,728 California 030, 426, 996 Colorado 05, 740,732 Connecticut 165, 688,671 Delaware __23,017, 913 District of Columbia 101, 094,956 Florida.. 94. 810,539 Georgia 95, 076,145 Hawaii _ 24, 265, 945 Idaho l'>. 97S.301 Illinois 1,017,820, 356 Indiana i 174, 3'2, If,6 Iowa __J 8", 82",3-54 50 O H 200 Kansas Kentucky 81,170, 9^4 Louisiana 8«, ,"{2 756 Maine o'. 052,188 Maryland 166. 444.13") Massachusetts __ 700 is;.27« Michigan __ TO 006,726 Minnesota Mississippi.. _ 32,4^,^1 Missouri _ 2:3 )0<>, l i i Montana. Nebraska _ 8,47'. r.0 Nevada _ | New Hampshire j New Jersey ! io!~*! ',695 New Mexico _..i New York AO ~,27H North Carolina.. North Dakota _ 571 ] v!o'<O2 Ohio °i. 114 7s I Oklahoma 68, i:i,US7 Oregon _ Pennsylvania 63! 491! 9^0 Rhode Island 3 ',"61,^7 South Carolina.South Dakota _ 90*, 64()', 820 Tennessee.242, 261,814 Texas.. 28, 351,036 Utah 16. 785, 687 Vermont86, 560, 644 Virginia 132,879. 359 Washington 75,158,415 West Virginia 218, 250,156 Wisconsin.. 16, 578, 722 Wyoming Total.. Business Profit from sale of real estate,stocks, Capital net bonds, etc., gain from other than sale , Partnerships capital of assets net held more gain from than 2 years 1 sale of assets held more than 2 years $23,884,937 j $15,558,060 \ $7,684,032 $2,027,825 10,936,386 | 3,455,659 j 3,655,742 17,357,044 i 9.436,658 | 3.085,363 284,551,478 | 119,867,965 154,996,697 33,994,099 I 10,544,822 8,085,886 I 52.834,084 i 21,543,389 [ 47,874,243 | 7,119,173 : 2,981,949 j 11,887,118 j 27.256,010 j 8,262,051 | 13,305,035 | 38,316,606 ! 16,158,857 j 31,314,734 J 27,176,927 | 15,268,077 ! 11,998.499 ! 4, 943, 397 ' 1, 224. 562 j 2. 770, 899 | 14 Tvs, 101 3,512.289 I 1,159,721 252. 48.791 137, 644s 514 i 145.449,233 78.226, 579 24,386,649; 19,964, 645 ' 4r), 318. 271 16, 402,141 7,671,903 i 53, 760, 590 17, 806,136 ; 7, 583, 852 27. <<2<s 812 I 14. 1*35, 895 16, 623, 726 20.'MS. 793 . 18,927,796 I 11,942,981 19, 7 U 0 7 1 ' 4,720,381 : 7,887,023 44.789.732 25,363.180 31,552,626 14"> 131 ^ ' 75,386,394 101,715,599 j 121,280 322 ' 49,979,372 ! 87,096,607 | "2. OS", 012 20,700,566 ! 13,61", 209 10, r,r2. 694 I 9, 306. 970 2, 555, 842 70, 4°4 .> ' 4 30, 025, 028 26, 072, 380 ! 2 0 / "7 433 5,367,231 2,918,239 \ 40,073,709 12,879,420 5,678,387 \ 4,620,560. 1,714,302 815,001 ! It. HO" 400 3,083,874 6, 471. 788 i 147,614.0~0 57,761,270 93,450. Itf? ! 5, 6-4 661 2,915.851 1,231.204! ^70 >'0'M H 545, 443, 582 526, 880, 629 'y,,6,~ 6'J") 12, 72S T4^ 1 r-4, 0"»0 0^4' 4'\ 1V). 011 40,100,211 ''02, O R 781 < 19,-.1,842 12, 742, "13 11,396,627 2S, 184,533 129,632,944 11,479,510 8,614,599 28,717.108 I 59,941,382 24,985,730 69,206,359 9,318,305 j 15,078,960 3, 822, 762 70, 402, 415 26, 384, 736 11.202,332 129.133,522 ;; 9,677,874 5,174, 935 ! 3,965,966 ! 17,473,336 ! 76,638,890 3,469,612 : 2,852,841 15,857,140 17,641,878 9,624,244 ; 31.298,690 i 2,750,012 | 1, 302, 239 2, 201, 717 60. 772, 770 3, 729, 691 18, 809, 645 8,138, 204 8, 594, 762 8. 941, 286 3, 715, 053 528.765 5R4.452 102,644, 820 15, 206, 073 1,466, 620 2, 520,865 4. 009, 495 1, 697, 378 3,825,1*2 25, 328,924 51,229, 718 55,849, 649 8, 921. 787 190.746 17,636.237 612.222 606, 368 124,259 2,615,475 56,038. 071 116,697 379.888, 993 14,014.061 : 5,102, 320 651, 821 i 128,996 73, 450, 988 j 51, 507, 883 15, 963, 687 I 4, 437. 943 5,516,690 916. 386 157,985.026 | 115, 743, 956 9,751,237 1 4,264, 891 2, 878, 274 270, 213 999,589 2,118 8,533,510 r 5,421,864 39,824,870 15,394, 558 2,285,785 1,574,786 2,353,483 212, 280 11,674,461 3, 213,113 10,105,148 3,232,109 9,955,989 3,375, 026 16,466,081 31,470,576 75, 519 925,799 10,218,449,780 |3,287, 421. 294 jl, 755,145,035 1,813,395,955 1,081,186, 018 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. Net income for2 returns under $5,000 estimated on basis of sample. See p. 1. Alaska included in the State of Washington. 80 STATISTICS OF INCOME TABLE 6.—Individual returns—Distribution of income by sources of income, general deductions, and net income, by States and Territories—Continued Sources of income—Continued States and Territories Rents and royalties Alabama ! $12,403,821 Alaska 2 ..._ __• Arizona _J 3, 386, 724 Arkansas _ _.'; 9. 744, 618 California, ; 153,525,744 Colorado _.! 10, 469.156 Connecticut _ ! 21,224. 188 Delaware ; 2, 280. 045 District of Columbia. __| 13, 207, 373 Florida 20, 344. 932 Georgia ._ _! 13,398, 197 Hawaii. _.; 2, 19fi,fiM Idaho 2.355,075 Illinois-. . . . 123. 575. 884 Indiana___ _ _|[ 25,094,309 Iowa 20,357.199 Kansas _ ! 19, 718. 212 Kentucky... ___ 11. 370, 486 Louisiana ; 16,763,636 Maine 4,390,863 Maryland _ . . . . : 18.348,331 Massachusetts 39,999,979 Michigan ._. 63, 187. 387 Minnesota 15, 410, S47 Mississippi _ ' 6, 300,435 Missouri , 34, 032. 441 ! Montana 3,'770, 190 Nebraska 13,231,030 Nevada . 829, 185 New Hampshire 3,087,969 j New Jersey 45, 114. 394 New Mexico., __ j 1,877,036 New York | 175.670.685 North Carolina-. 14.961, 143 North Dakota ; 2.150, 910 Ohio 68,987,399 Oklahoma 36, 390. 631 Oregon \ 11, 159,361 Pennsylvania ! 93,964,860 KhodeTsland ; 6.580.709 : South Carolina _ 4,522,618 South Dakota , 3,175. 062 Tennessee 12. 546.536 Texas ! 76,530.737 Utah : 2,034,730 Vermont _..; 1,656,074 Virginia _! 11, 577,951 Washington i 16,943,925 West Virginia ! 11,266,023 Wisconsin [ 19, 573, 208 Wyoming J 1,587,079 Total- Fiduciary $13,151,194 $184, 207 $15,951,055 $1, 594,835 3, 809,141 7,108, 902 186, 570. 639 17, 045, 836 40. 402, 739 5, 540, 460 24, 498, 090 28, 769, 064 12, 550, 432 2, 922. 953 3,006,157 176, 699, 418 15. 857, 044 24, 348, 339 12, 462, 096 13,115,253 17, 030, 955 15, 302, 959 45.132,876 103,874, 152 82, 377, 237 26, 381, 853 6, 329, 789 35, 795. 433 4, 692, 205 14,254,122 1,154, 382 fi, 559. 905 114, 558, 654 2. 391, 195 484. 451. 078 8, 014, 509 3, S57. 907 58, 040, 672 17,490,114 15, 075,188 180, 827, 732 17,341,127 5, 820, 569 3, 509, 808 12. 504, 865 55, 701. 390 3, 858, 136 4,941.418 13,522,919 19,859, 577 5, 909, 594 50,312,030 2,164, 325 55,606 115,715 1, 840, 741 421, 784 931, 049 144, 559 470, 060 379, 739 195, 098 4,441, 541 9, 353, 749 259, 654, 476 25, 292,940 126, 526,883 42.517,944 32, 208, 341 41,101,010 26,831,370 12. 651, 579 2, 423,186 337, 775, 585 54, 063, 078 27, 510, 096 14,870,151 34. 432, 773 29, 365,189 23, 718, 802 76,161,170 299, 766, 579 174, 287, 646 55, 717, 673 6,097. 922 98,052. 621 5, 923, 323 12. 512, 820 1, 771, 309 16. 218, 013 191, 425, 581 2,300,417 1.122,932, 607 33,173,649 2, 050, 463 241, 650, 900 22, 315, 152 13, 229. 826 435, 514. 586 41, 899, 514 6, 968, 531 2, 003, 945 26, 678, 307 66,193, 900 8, 500, 500 9,601,854 33,933, 373 26,882, 643 30,106,117 67,973, 479 2,294,718 341,098 1, 250, 208 23, 690, 835 1, 569, 846 10, 350, 354 1, 257, 279 5,090,804 4,160, 338 1, 652, 675 1,102, 722 236,134 31, 753, 178 2, 026, 839 1,454,131 993, 615 2, 706, 357 1, 254, 783 1, 844, 573 11, 946, 448 35, 072, 721 10,562,271 4, 032, 897 346, 613 5, 699, 889 305, 380 925, 892 84, 579 993, 803 20,085. 074 339,512 128. 699, 469 1, 288, 540 253,159 15,320,330 7, 394, 517 1, 278, 779 58, 627, 533 4, 223, 236 567, 054 151, 276 1, 882, 058 6, 530, 459 391,750 733, 858 2,971,040 1, 451, 305 1, 035,146 3, 689, 265 266, 647 47,479,483 4, 254,828, 886 421, 481,104 .11, 302, 275, 981 \2, 026, 897, 032 2 Alaska included in the State of Washington. Interest on Dividends Interest and Government on stock of obligations investment not wholly domestic income exempt corporations from tax 35, 138 33, 556 2, 800, 361 1,149, 900 222, 464 221. 380 711, 587 256. 370 291,137 766, 985 2,941, 373 1,067, 744 661, 221 61, 710 1, 595. 071 98, 921 134,313 11.103 163, 873 1,465, 383 15, 727 14, 723, 235 255, 953 16, 600 4,025,510 478, 009 210,753 4, 402, 027 389, 295 57, 527 50,711 306, 032 999, 975 46.113 84. 067 535, 278 383, 020 531, 586 467, 389 72, 528 81 STATISTICS OF INCOME TABLE 6.—Individual returns —Distribution of income by sources of income, general deductions, and net inco/tie, by States and Territories—Continued General deductions States and Territories Alabama. Alaska 2 ._ Arizona Arkansas California - Colorado Connecticut Delaware _ District of C o l u m b i a . Florida Georgia Hawaii I d a h o . _„ Illinois Indiana Iowa__ Kansas.. Kentucky . Louisiana Maine Maryland Massachusetts Michigan Minnesota.. Mississippi Missouri..._ Montana... Nebraska Nevada New Hampshire New Jersey New Mexico New York N o r t h Carolina N o r t h Dakota Ohio Oklahoma. Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah..Vermont Virginia Washington West Virginia Wisconsin _ Wyoming I Loss from j sale of real I estate,stocks, Total income | and bonds Miscellaneous! other than ! loss from | sale of assets I held more | than 2 years $161,215,947 $23, 662, 674 5, 987, 534 52,567,140 15,555,411 j 93, 687, 702 254, 348, 640 I 1,875,898,341 24,180, 549 176,894,792 40,146, 607 506,185, 245 11,475,079 104, 884, 644 29, 727, 747 234, 047,482 _ 68,160, 827 284, 297,105 33,682,917 i 207, 862, 473 52, 642, 614 6, 943, 528 44,916,972 | 5, 760, 923 2,328,812,140 | 175, 208, 943 390,347,282 j 30,813,610 232, 576, 552 ! 36, 959, 974 188,948,098 I 27, 208, 071 206,233,318 ! 28, 009, 323 216,340,637 j 35, 553,172 118, 746, 139 ! 12, 664, 570 __ 445,634,407 ', 44, 302, 333 1, 355, 604, 680 124, 643,142 1,122,572,873 142, 64(1,163 43,381,644 _ j 347,537,818 j 16, 064, 254 .' 83,326,082 \ 73, 395, 093 __• 592,842,825 | 9, 029,101 | 79.801,030 j 25,973,175 I 159,855,413 ! [ 1,993, 189 19,597,839 • 7, 125,054 _ i 79,390,318 i i 1,285,665,839 ; 134, 644, 245 j 3, 884, 599 30,570,995 i .J 6,194,753,197 ; 587, 935, 327 39, 086, 681 j 202,655,108 ! C, 593, 090 40,526,434 : ! 1,308,987,933 i 115, 299, 738 48, 025, 496 __J 266,438,583 : 23, 354, 637 __J 167,070, 5K , 2,418,118,351 252, 343, 696 ..J 177,434,674 | 14,804,128 71,203,821 13, 553, 349 i 48,524,959 6, 884, 621 J 204,171, 861 25, 399, 324 j 709, 709, 537 133,90;;, 758 . ...! 61,991,958 7,145,687 I j 47, 836,161 4,684,487 ! _ \ 208,563,027 29, 383, 289 '; 289, 320, 346 32,217,785 < 171,947,870 27, 438,140 I 508,707,833 62,469, 473 [ 36,033,654 4, 230, 871 Total $645, 799 Contributions $3,682, 860 i Net income l $133, 224, 614 539, 780 202, 668 45, 837.158 2,216,101 362, 294 75, 553, 896 22, 506,434 16,467,009 1, 582, 576, 258 2, 830,178 148, 473,486 1,410,579 10, 556, 078 451, 001, 651 4,480,909 2, 72J, U0 423,320 I 90, 262, 899 1,895,706 j 3, 4*si (»*7 198, 938, 042 5 , 0 ( 1 02"> 206, 917,657 4,157,596 | 4 , 5 9 1 SfJ 2,180,235 I 167, 407, 479 44, 618, 510 287,244 I 70 i M. A^ 9 i 38, 448, 758 277,357 I 40 3 0 0 , 4 ( 1 2, 093, 908, 574 19,388,162 I 7, hi \ 1 W 2,276,078 ! 349, 434, 464 190, 430, 034 993,894 | 4, 1H< f 0 3, tff 412 779,213 | 157, 394, 402 905, 668 ! 4, 7 f J11 172, 582,213 3, 4 J \ I*.1 2,114,822 ; 175, 254,161 864,305 i 2, 3 U, llf 103, 080,848 7.4OS f ), 3,252,202 i 390, 671,215 17,342,176 i 1, 189 273, 214 24, J->( 14s 950 085, 831 7, 380, 206 l 2?, t. C, h7^ 6 0 % , 4-T 295 670,416 1,787,273 j 2, 171,9^1 04 878, 684 211,153 : 501 495, 130 4, 720, 466 ' l \ ~ 2 r , 1 i, 69 654, 023 459,694 ! 130,131,079 2, (,t i, 7 , 1,110,445 ' 71 ». 17 443, 233 87, 107 70 560, 949 388,910 i 1, *1 , 9 ) 8,975,354 j 24, N ^ I . . 1 117 398, 064 26, 288,148 ^( \, ~ 93,425 i 79, 266, 566 • 129, If J ' M 5 398 451,005 862,215 i 155 916,827 6,7V, ^ . 38 252,341 89, 402 ; 8,960,853 ! 3 0 , 9 7 1 , U i 1 153 756,214 4, 4->S, 102 212,341,656 1,583,329 I 1 <>0V>^ 140 739,425 1,006, 513 i 16,411,575 ' 57, " J7.Sf>> 2 091 825,217 3, 7SS, vi , 157 464, 733 1,376,997 I 55 218,679 493, 182 i 1/ ^ ni 35,906,515 103,605 I 173 162,605 706,855 \ 4, Ah, 077 12, 1 > , , 0 7 ^ 560 322, 568 3,326,133 i 0-52, Oi'l 53 628,897 285,370 ' 1,071,4 » 41 842, 221 237,994 172 239, 863 5.*>U) i ' i 1,409,874 ' 252 547, 211 3, 2 J), 4' \ 1,328,886 ; 139, 696,175 J. 29' ->H 1,516,012 ' 436,579,613 6/Ml,i)4' 2,727,105 j 31 297, 698 305, h()O 199,219 • i 26,208,560,568 2,927,885,668 i 227,878,965 \ 507,705,38^ 22,545,090,553 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. * Alaska included in the State of Washington. 82 STATISTICS OF INCOME TABLE 7.—Individual returns—Distribution of income by sources of income, general deductions and net income, by income classes—Amounts shown for income class "'under $5,000" are estimates based on sample [Income returned for the calendar year ended Dec. 31, 1927. Fiscal and fractional (part year) returns are included. See p. 1] Sources of income Profit from sale of real estate, stocks, Capital net bonds, etc., gain from other than sale of assets Partnerships capital net held more gain from sale of assets than 2 years * held more than 2 years Income classes Under $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 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 £5, 094,173, 901 595, 789, 714 454, 222, 327 364, 939, 902 _.. 288, 916, 540 248,402, 328 200,034,467 174, 055, 454 145, 430, 418 127, 944, 349 115, 797, 517 416, 620, 467 264, 656, 289 ISO, 374, 827 232, S26,92S 146, 973, 079 98, 826, 019 75, 833, 081 53,138, 496 41, 396, 666 34, 909, !i£ 872 I ..! 97, 321,437 47, 854, 420 27, 280, 187 j 16, 832, 945 22, 013, 782 13, 550, 695 13, 479, 885 7, 612, 314 6, 904, 757 i 1, 837, 294 ...j 6, 499, 669 1, 243,130 291, 374 415, 250 Total. $400, 723,375 $301, 536, 583 55,147,893 92, 685,428 79, 654, 525 55,173, 296 68, 903, 234 54,193,186 49,163, 211 59, 682,800 50,854,968 48,102, 416 45,179, 222 45, 217, 366 38,479,454 42,093,124 35, 721,791 39,421,660 31, 564,470 35,989,174 29, 572,113 34, 563, 523 108, 308, 461 148, 885, 913 77, 280, 403 117, 644, 439 96, 806,186 60, 684, 267 84, 529, 260 138, 674, 712 56, 769,920 93, 504,069 45,315,565 59, 297, 529 37, 677, 539 41, 432, 461 28, 238, 015 31, 428, 836 25, 414, 323 22, 797, 316 20, 691,930 22, 294,192 68, 416, 091 67, 200, 759 40, 339, 795 39, 296, 324 27, 463,126 25, 297, 471 22,163, 843 19, 425, 677 32,115,699 28, 389, 464 18,137, 244 18, 361, 852 25, 608, 625 19, 451,969 14, 506, 788 12, 217, 680 18, 447, 823 16,493, 861 7,170, 678 9, 793, 591 4,180, 519 2, 787,194 8,108, 000 2, 202, 937 4, 327, 266 2,642 1, 886,194 3, 449, 730 822, 031 $10,107,117 22, 273, 608 31, 531, 068 37,013,933 35, 012, 961 33, 930, 595 32, 023, 852 115, 214, 351 81, 548,105 67, 463, 644 47, 895, 554 79, 334, 073 52, 454, 839 81,910, 640 56, 017, 868 66, 563,137 46, 626, 402 73,173,116 36, 968, 960 20,110,285 54, 011, 910 10,218,449,780 3,287,421,294 !l, 755,145,035 1,813,395,955 1,081,186,081 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. 83 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 Rents and royalties Under $5.00(L__ ! $657,974. 206 $5,000 to $fi,000_ $6,000 to $7,000 $7,000 to $8,000 I 75, 485, 412 ! 58,139, 055 ! 47. 536, 470 l $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 $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 a n d over... Total. _J „.! ! I I > ] J __ J J _; _ _ _. _._ 39,153.148 31,569,640 27,282,776 23,429,748 20, 268, 749 17, 920, 760 16.123, 937 59, 652,151 38. 960, 709 26, 519, 222 37,851,460 24,201,447 16, 393,687 13, 307, 373 9,604,318 6,877, 006 4, 232, 792 16, 654, 878 7, 198, 824 3,188,487 4, 352,003 4, 432, 497 2, 373, 676 2, 789, 393 3, 335, 306 390, 379 459,164 2,551,028 2,140, 855 47,001 78, 364 Interest and investment income Interest on I Government Dividends I obligations on stock of | not wholly domestic i exempt from corporations i tax $725,873,119 92, 776, 248 81, 454, 441 72,113,937 62, 348, 464 55, 699. 343 46, 495. 816 41, 847, 086 38,134. 450 33, 555, 267 30, 876, 211 124, 454, 556 85,201,813 66, 215, 668 89, 914. 683 61,260,960 45, 292, 376 34, 480, 903 26,457,250 22, 725, 901 16, 921, 317 51,754,777 24, 615, 356 15,377,143 11. 775, 395 15, 924,153 11,217,684 12,164,050 6, 370, 250 7,154, 524 3,049,057 3, 308, 056 3,464, 439 1,219,016 5,403, 323 $1,658, 203 1, 705, 853 1, 535, 071 1, 303, 467 1, 352, 696 5, 750, 686 4, 368, 235 3, 473, 060 5, 095, 505 3, 392, 267 2, 334, 353 1, 850, 263 1, 383, 544 1, 290, 278 685, 321 2, 551, 803 1.155,938 719,461 690, 828 610,081 394, 139 525, 339 535, 676 669, 302 754. 062 410, 650 433, 571 31,771 818, 060 $492,919,183 i 85, 631.142 89.959, 399 88, 247, 275 83, 855,100 82, 928,126 76, 686,129 72. 178, 208 68, 593, 978 64, 102. 738 62, 648, 956 271, 400, 505 218, 955, 956 181. 025, 619 281, 256, 986 217, 623,156 172, 304, 687 145, 234,176 121,216.320 99, 977, 784 85,130, 894 276, 702, 231 154, 322, 278 105, 076. 881 72,675, 379 101, 404, 200 71, 029, 924 100, 696. 026 66, 399, 699 70, 445,153 36, 698, 504 45.960, 043 30, 907, 283 16,611,087 44, 023,881 Fiduciary $92,129,884 16, 227,923 14, 880, 211 14,186, 555 11,786.048 11,652,193 10, P96, 764 9, /31,088 9,191,075 8,406,341 7, 613, 250 31, 431, 605 23, 435, 589 18,881,113 28, 795, 865 21, 563,053 16. 150,966 11,218,551 8, 227, 751 8, 097, 334 4, 797,118 12, 849,063 6, 150,153 3, 745, 345 2,197,913 4,281,248 2, 869,414 2,706, 202 1,186, 508 1, 790, 806 1, 699,135 2,826,010 1.658 40, 495 36, 877 1,302,275,981 2,026,897,032 ! 47,479,483 4,254,828,886 j 421,481,104 84 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 Total income Income classes Under $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 a n d over Total... _. j _ [ Loss from sale of real estate, i stocks and ! bonds other ContribuMiscellane- ; than loss tions ous S from sale of ' assets held ] more than 2 years ; Net income l 948, 576, 278 $1,221,764,013 147,103,159 280, 975, 371 115, 797,429 027,301,414 98,473, 786 863,328, 671 716, 790, 399 82, 286,183 629,373, 876 70,936, 822 532,466, 627 60,612,999 469, 926, 753 54,173,146 414, 221,358 46, 363, 532 371,194, 355 41,108,323 340,674, 212 39,008,143 315,156,827 149,436, 215 919, 983, 302 102,525,355 694,132, 389 74, 540, 778 985, 313, 082 102, 965, 020 692,158, 217 70, 559, 723 515, 802,997 52,498, 357 420, 826, 227 42,093,334 331,359,009 32,914,013 274,460, 853 29,372, 629 231, 581, 006 22, 908, 772 731, 690, 299 67, 661,144 414, 819, 992 35, 607, 732 281, 481, 642 25, 284, 247 203, 518, 748 18,890, 282 293,273,794 22, 729, 264 194,099,169 15, 555, 859 264, 761, 910 25, 487, 947 169, 809, 362 12, 759, 793 189, 028, 111 15,125, 495 109, 579, 462 8, 261,186 141, 797, 466 4, 580, 098 85,470,833 7,093, 867 42, 680, 937 4,348,017 110,945,620 7, 059, 006 $91, 396, 668 7,431,123 6,046,391 5, 779, 314 5,478,658 4,612,126 4, 215, 598 3, 744, 561 3, 951, 951 3,141, 364 3,208, 587 14, 276, 836 9, 292,330 7, 403,306 8, 539, 630 6, 354, 261 4,381, 568 4,017,723 2, 982, 201 2, 684, 228 2,016,918 8, 027, 883 3, 900, 203 2, 297, 252 1,867,138 2,120,115 1,381,215 1,131,562 2, 019, 827 2,435,446 704, 544 727,634 284, 857 25,947 $154, 517, 703 $8,480,897,894 21, 833, 776 1,104, 607, 313 17, 848, 020 887, 609, 574 744,151, 385 14,924,186 616, 542, 382 12,483,176 542,848,503 10,976,425 458,183,031 9,454,999 403, 643, 534 8, 365, 512 356, 293,171 7, 612, 704 320,178, 702 6, 765, 966 292, 271,414 6,186, 068 1,127, 068, 207 24, 375, 569 790,419, 448 17,746,169 598,458,662 13, 729,643 853, 569,772 20,238, 660 599, 742, 250 15, 501,983 447, 201,129 11, 721,943 364, 580,130 10,135, 040 287, 559, 815 7,902,980 235, 627,045 6, 776,951 200,419, 255 6, 236,061 636,018, 520 19,982, 752 364,214,566 11,097,491 246, 213,183 7, 686,960 176, 842, 506 5,918, 822 259, 624, 653 8,799, 762 171,497,074 5, 665,021 228,999,193 9,143, 208 149,167,396 5,862,346 164, 637, 400 6, 829, 770 97,049, 514 3, 564, 218 132,044,039 4, 445, 695 74, 835, 056 3, 257,053 36, 523,123 1, 783, 850 95, 551, 714 8,334, 900 26,208,560,568 2,927,885,668 227,878,965 507,705,382 22,545,090,553 1 Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss rom sale of assets held more than 2 years and net loss for prior year are not deducted. 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 tax-payers [Income returned for calendar year ended Dee. 31, 1927. Fiscal and fractional (part year) returns are included. See p. 1] Amount owned Interest received Wholly tax exempt Obligations of States and Territories, or political subdivisions thereof 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 _.. $105, 707,951 117, 568,614 100,165, 816 91,133, 128 101, 977,250 76, 243,752 73, 320,743 74, 684,758 67, 876,904 62,238, 245 306,027, 800 256, 638,990 202, 064,533 328, 309,386 339, 063,342 259, 089,381 220, 565,920 160, 655,321 135, 530,828 142,414, 110 519,189, 634 281, 461,178 242, 374,576 117,463, 231 228, 619,451 ! ; ! I ; ! : ! i i i : $32,371,034 42, 968, 301 35,526,412 j 28,838,569 | 38,986,556 | 27, 710,990 23, 062, 426 28,108, 207 27, 372, 487 22,132,226 i 132,139,442 f 113,427,508 89, 670,552 j 156,329,134 | 198,237,623 j 153,398,191 | 130,282,149 | 93,821,317 82,457, 712 94, 054, 408 348,753,131 188, 658, 759 160, 086, 620 74, 311, 888 151, Partially tax exempt: | Liberty 4 and 4J4 per j cent bonds, i 1 Treasury Obligations i Securities the United I bonds, cer- s issued un- !! ofStates tificates of I and ! der the the pos- I indebtedness, ; Federal !• of war-savings ' sessions of I farm loan ! the United certificates, act and Treasury j ; States notes (not tax exempt) $7,116,612 8,146, 347 6. 942, 190 6, 554, 192 6, 830, 499 5, 235, 657 6, 350, 874 5, 978, 259 5,192, 454 5, 004, 090 24,911,046 i 24,769,117 19,768,845 34,264,247 38, 581, 694 29, 240, 243 26, 868, 642 18. 825, 635 18,120, 342 15, 484,165 52, 386, 888 29, 695, 535 20, 823, 208 13,811,770 20, 499, 050 $5,262,351 5, 693, 738 5, 869, 057 3, 938, 276 9, 209, 995 4, 720, 093 3, 401, 399 3, 762, 298 3, 236, 645 2, 637,170 16, 909,575 18,172, 888 16,125, 347 29, 060, 807 28, 468,243 22, 829,141 21,241,913 19, 047, 529 12, 609, 897 16,142,457 58, 741, 614 37, 965, 520 44, 701, 555 18, 072, 955 44,279,311 $60,957,954 60,760,228 51, 828,157 51,802,091 46,950.200 38,577,012 40,506,044 36,835,934 32,075,318 32,464,759 132,067,737 ! ; ; I ! j l j ', I j 100,269,477 i 76,499,789 \ 108,655,198 I 73,775,782 i 53,621,806 | 42,173, 216 ! 28,960,840 i 22,342,877 I 16,733,080 I 59,308,001 j 25,141,364 ! 16,763,193 ! 11,266,618 ! 12,452,121 i , Partially i Wholly tax exempt tax exempt: Liberty 4 and 434 per cent bonds, Liberty 3M Treasury per cent t'fi ' t t Securities issued un- bonds and tincates oi der the obligations Federal of the pos- ness, vv d,rfarm loan sessions of act the United eeitincates, States Treasury notes (not tax exempt) - — Total Obligations of States and Territories, or political subdivisions thereof $4,950,704 5, 375,194 4, 670, 636 4, 570, 957 4, 709, 280 3, 544, 991 3, 443, 243 3, 589, 212 3,080,786 ! 3, 026, 710 I 16.215,959 ! 12,275,825 9,511,981 16,438,134 16,193,567 12, 763,267 11,110, 674 ! 7,877,125 ! 6,644,730 i 6, 599, 646 ! 24,298,196 12, 498,173 11,058,699 6, 040, 353 10,269,713 i $1, 693, 583 2, 230, 356 1, 821, 589 1,529,804 1, 973, 079 1, 447, 745 1, 277, 260 1, 405, 885 1,342,293 1, 295,302 8,227, 707 5, 791, 637 4, 614, 638 8, 887, 760 9, 820, 835 7, 729,942 6, 969, 430 4, 939, 524 4,151, 357 4, 475, 541 16, 583, 880 8,547, 958 7, 583,295 3, 574,704 6, 948,402 $367,926 358, 408 323, 745 513,086 320. 292 260, 904 294, 434 396, 043 261, 377 241, 392 1, 573, 741 1, 317, 923 937, 085 1,711,783 1, 877, 373 1, 696,253 1, 298, 158 946,193 949,684 763, 624 2,594,138 1,473, 763 1, 003,443 625,251 968,251 $220,412 251,507 212,593 322,494 313.193 147, 480 128, 608 133. 304 98. 964 j£102, 033 694,203 660, 084 609,240 1, 005, 830 1,230,208 814,134 817,213 719, 444 453,976 608, 617 2, 076, 373 1,363,839 1, 676, 078 725,552 1,740,987 $2,2, 668, 534, 783 923 2, 312, 709 2, 205, 573 2,102, 716 1, 688, 862 1, 742, 941 1, 653,980 1, 378,152 1, 387,983 5, 720, 308 4, 506,181 3, 351, 018 4,832, 761 3,265,151 2, 522,938 2, 025, 873 1,271,964 1,089, 713 751, 864 3, 043, 805 .1,112,613 785, 883 1,114,846 612,073 ^ HI ^ M [jj Q Ui o *£ ,, ^ S o S 2 H OO OX 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—Continued Amount owned Interest received Wholly tax exempt Income classes Total $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 _ | $156, 283,150 199, 664,105 80,211,919 125, 851, 664 54, 718, 930 145, 679,451 70,417, 878 26,448, 000 126,160, 650 5,595,820.589 Obligations of States and Territories, or political subdivisions thereof Obligations Securities issued un- [of the United der the I States and of the possesFederal sions of the farm loan United States act $102,923,569 | $12,960,130 124,501,631 : 21, 825, 480 41,420,606 ! 7, 600, 883 85,170,297 ! 4, 634,271 38, 016, 880 ! 2, 867, 400 93,156,534 | 11,803,481 44,825,580 , 2, 636, 000 14,488,400 3,250,000 45,433,800 79,255, 000 3,064,031,968 598,234,246 00 $32,085,801 43,761,513 24, 899, 009 32, 349, 393 8, 037, 400 38,552, 653 20, 347, 000 5, 651, 350 1,325, 000 659,108,893 Partially tax exempt: Liberty 4 and 434 per cent bonds, Treasury bonds, certificates of indebtedness, warsavings certificates, and Treasury notes (not tax exempt) $8,313, 650 9, 575, 481 6,291,421 3, 697, 703 5, 797, 250 2,166, 783 2, 609, 298 3, 058, 250 146, 850 1,274,445,482 Wholly tax exempt Total Obligations of States and Territories, or political subdivisions thereof $6, 929, 778 ! 9,957,048 ! 3,272,216 ! 5,787,412 3,602,275 | 5,249,176 i 4, 905,134 j 910,712 5,511,055 266,882,561 Liber Securities pper cent d and issued im- i bonds der the j obligations Federal i of the posfarm loan sessions of act the United States $4, 528, 280 $594, 670 $1, 377, 556 6, 264,504 1,180,211 1, 986, 064 1, 544, 049 316, 897 872, 342 3, 693, 891 361,670 1,197,393 2, 279, 394 113,949 283, 548 3,521,410 413,104 1,251,500 3, 201, 646 227, 670 1, 047,487 553, 717 148, 084 176, 877 1,870,362 2,775,408 46, 375 152, 335, 759 29, 205,942 25, 365,508 Partially tax exempt: Liberty 4e and 4M P *" cent bonds, Treasury bonds, certificates of indebtedness, warsayings certificates, and Treasury notes (not tax exempt) $429, 272 526,269 538, 928 529,449 925, 384 63,162 428, 331 32,034 818,910 59, 975, 352 O O O O K TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample (see p. 1) Income returned for calendar year ended Dec. 31, 1927. Fiscal and fractional (part year) returns are included. See p. 1] ALABAMA Tax before tax credits 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 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 $(» 000 $9 000 to $10 0(>0 2 $';),000 to $10,000 $10 000 to $11 000 $11 000 to $1° 000 $12 O'iO to £13,0; 0 $13,000 to $14,000 $14,000 to $15,000 $15,000 to $90.000 $20,000 to $25.000 . .. _ _ Number of returns 685 79 2, 849 3, 721 2, 520 2,810 3 661 1, 568 1, 288 2,407 172 1,411 60 949 34 661 97 498 408 Net income x $396, 682 36, 549 4, 442, 939 6. 425, 935 6 237 352 6,741,039 12, 885. 186 5, 644. 457 5. 600, 875 10, 772, 475 923,814 7, 724, 873 387, 569 6,131,064 259,079 4. 947, 473 2?K 228 4 ^20 t'i 12 236 062 3,861,248 3 38] 250 3 038 8% 2. 492, 197 2 950 363 1.827,837 7,694,814 5,188,921 Normal tax 12J^ per cent on capital net gain from sale of assets held more than 2 years Surtax Tax credits Total 12H per cent on 25 per cent capital net loss from of tax on sale of earned net assets held income more than 2 years a $375 $500 16,479 13 979 25, 427 $500 $125 13, 972 3,493 33,902 33,902 8,475 1 M Q m 18 943 24, 324 24, 324 6,081 M 25, 425 33, 901 33, 901 8, 476 Q 28, 292 34, 760 34, 760 6, 468 30, 456 36, 454 36, 454 5, 998 30,164 35, 425 35. 425 5, 261 29,186 33, 977 33, 977 4,791 32 629 33 046 33 555 33, 887 33, 365 31 983 190, 675 178, 299 37, 539 35 932 34 593 32! 911 31, 294 29, 199 152, 134 111,165 37 539 4,910 4 402 37 448 $1 516 4 mi 38 466 3 873 4,902 37, 813 3, 926 5, 785 37, 079 . . . . . . 3, 714 1(58 126 35, 412 3,429 6,213 444 207, 868 55, 734 17, 193 232 80. 228 191,393 13, 094 1 Capital net gain from sale of assets hold 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. 2''1 200 m yz £> £^ O TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, 00 00 tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample (see p. 1)—Continued ALABAMA—Continued Tax credits Tax before tax credits 12^ per cent on capital net gain from sale of assets held more than 2 years 12M Per cent on 25 per cent capital net of tax on loss from earned net sale of income assets held more than 2 years Number of returns N e t income i 111 116 67 30 27 13 5 10 15 2 2 2 1 $3,036,839 4,001,959 2, 943, 231 1,652,490 1,719,421 966, 670 423,796 961, 422 1,836,300 365,918 458, 261 (3) (3) 871, 718 137,158 9,236 92,417 35,566 137, 219 61 Total 27,992 133, 224, 614 2,455,166 1,107, 796 1, 233,140 252,942 2, 593,878 136, 006 2,706 Nontaxable 2 Taxable 11,321 16, 671 31, 597, 786 101,626,828 2, 455,166 1,107, 796 1, 233,140 252,942 2,593,878 136,006 2,706 Income classes $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 to $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 to $1 500 000 $1 500 000 to $2 000 000 $2 000 000 to $3 000 000 $3,000,000 t o $4,000,000 $4 000 000 to $5 000 000 $5,000 000 a n d over Classes grouped 3 - _. . Net tax after tax credits $136,692 220, 811 219,354 146, 250 170,126 108, 061 53, 821 122, 552 256,435 53,726 64, 694 (3) (3) Normal tax $69,428 83, 737 69, 914 38, 348 35,147 16, 343 8,805 14,823 39, 580 4,959 5,494 (3) Surtax $74,702 140, 074 139, 073 102, 360 103,642 71, 966 35, 214 83,997 162, 291 35, 702 33, 451 (3) (3) $7,387 15,090 7,944 33,726 20, 691 11,315 25,127 56, 865 13, 281 25,950 (3) Total $144,130 231,198 224,077 148, 652 172,515 109,000 55, 334 123,947 258, 736 53,942 64,895 (3) (3) ._... ... $7, 438 8,764 4,580 2,402 2,389 939 1,456 1,074 1,739 216 201 (3) $1, 623 143 m 57 321 562 3 a o ARIZONA Under $1,000 2 Under $1,000 $1,000 to $2,000 2 $1,000 to $2,000. $2,000to $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 $5,0002 $5,000 to $8,000 $6,000 to $7,000 2 $6,000 to $7,000 $7,000 to $8,000 2 $7,000 to $8,000 $8,000 to $9,000 2 $3,000 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 _ — __ 329 6 1,278 1,594 1,102 1,239 1,336 643 392 875 53 624 22 412 13 272 191 4 154 90 66 43 37 39 115 49 24 16 6 5 4 1 2 -. _ $177,114 3,023 1, 998, 326 2, 716, 699 2, 747, 002 2,912,080 4,632, 079 2,272,845 1, 707, 626 3, 938,322 287, 079 3, 413, 553 142, 406 2, 668, 632 91, 945 2, 029, 349 59, 804 1, 614, 827 37, 286 1,454,571 943, 338 757,403 536,070 500, 353 563,007 1, 934, 766 1, 090, 778 660, 750 557, 239 258,476 282, 670 258,825 (3) 1,337,880 498,076 (3) I (3) ! $35 "i," 045" $46 $46 $11 5,393 ~5~393" ~I,~348 10, 725 14,301 3,576 11,515 ~2~879 8,636 11,515 11,822 ~15~76§' 15, 763 15, 549 19, 595 " 19," 595 15, 061 "l8,"080" 18, 080 3,019 15, 261 "I8,"O55" 18,055 2,794 " 14," 399 16, 476 16, 476 2,077 15,759 10, 759 10, 615 8,762 7,965 10,906 46,855 38, 957 28, 856 28,479 21, 402 26, 526 27, 589 (3) 17, 604 11, 597 10, 795 8,524 7,182 9,918 37, 052 23,983 14,406 8,440 8,212 7,289 7,354 17, 604 12, 033 11, 803 9,560 8,485 11, 818 49,202 40, 725 29, 593 29,378 21,477 26, 620 28,025 (3) 1,845 1,274 1,188 798 520 912 2,347 1,768 737 875 75 94 436 (3) 168, 369 58, 705 (3) 18, 324 594 ) 169,112 58, 715 (3) 743 10 $436 1,008 1,036 1,303 1,900 12,150 16, 742 15,187 20, 938 12, 517 17, 327 20, 671 (3) 83, 629 8,039 (3) $748 2,004 67,159 50, 082 (3) 4,C U1 M $24 _ $1,000,000 to $l,500,000_ _ $1,500,000 t o $2,000,000 1 Capital net gain from sale of assets held more t h a n 2 years is included in net income, b u t capital net loss from sale of assets held m o r e t h a n 2 years a n d net loss for prior year are n o t d e d u c t e d . 2 N o n t a x a b l e . Specific exemptions exceed net income. 3 Classes grouped to conceal net income a n d i d e n t i t y of taxpayer. o o OO CO TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, CO tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample {see p. 1)—Continued o ARIZONA—Continued Tax credits Tax before tax credits Number of returns Income classes $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 _ _. Net income * Net tax after tax credits Normal tax Surtax 1 2 ^ per cent on capital net gain from sale of assets held more than 2 years Total 1 2 ^ per cent on 25 per cent capital net loss from of tax on sale of earned net assets held income more than 2 years „ $752, 95S $91, 763 $4, 747 $44. 481 $42, 786 $92, 014 $251 11,059 i 45.837.158 697, 800 315, 245 257,364 162.779 735, 388 37, 564 $24 4,536 6,523 11,880,667 33,956,491 697,800 315, 245 257,364 162, 779 735, 388 37, 564 24 _ 728 35 2,311 1, 508 2, 359 1,173 2,703 870 912 1, 454 109 798 39 504 32 378 $439,678 14,969 3 510 067 2, 601, 738 5,922,935 2,756, 521 9 355 945 3,135,694 $52 $157 $209 $209 4,398 5,864 5,864 1,466 9,869 13,158 13,158 3,289 9,179 12,239 12, 239 3,060 1 14,059 18, 746 18, 746 4,687 16, 297 20,426 20, 426 4,129 15,404 18,466 18, 466 3,062 18, 737 21,947 21,947 3,210 q Qfii on(\ 6, 488, 859 590 683 4, 362, 691 OAR 0 0 4 3, 253, 219 241, 116 2, 837, 516 H M o w o o o ARKANSAS Under $1,000 2 . . . Under $1,000 $1,000 to $2,000 2_ $1,000 to $2,000.,. $2,000 to $3,000 2_ $2,000 to $3,000... $3,000 to $4,000 2_ $3,000 to $4,000___ $4,000 to $5,000 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... I GO . : $8,000 to $9,000«__ $8,000 to $9,000.._. $9,000 to $10,0002 _ $9,000 to $10,000-. $10,000 to $11,000.. $11,000 to $12,000to $12,000 to $13,000. $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000 $30,000 to $40,000 -. $40,000 to $50,000 $50,000 to $60,000 $60,000 to $70,000 $70,000 to $80,000 $80,000 to $90,000 $90,000 to $100,000 $100,000 to $150,000 $150,000 to $200,000 $200,000 to $250,000 $250,000 to $300,000 $300,000 to $400,000 $400,000 to $500,000 $500,000 to $750,000 $750,000 to $1,000,000... $1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 to $4,000,000. $4,000,000 to $5,000,000$5,000,000 and over Classes grouped 3 Total.. Nontaxable 2 . Taxable 1 22 249 13 185 157 117 93 75 58 176 87 50 53 22 17 11 8 1 7 7 2 3 1 2 2 186,940 2,110,019 123,435 1,755,339 1,643,037 1,339,945 1,164,926 1,009,229 839, 517 3,032,895 1,959,582 1,342,331 1,821,898 977,027 934,260 697, 234 600,543 (») 662,811 769,183 353,012 646,297 (*) 671, 513 (3) 15,041 17,499 17,499 2,458 15, 599 16,835 14,152 16,284 14,856 13, 530 72,275 79,176 56,700 103,918 71,733 68,424 70, 217 63,411 17, 832 17, 738 14,481 15, 572 13,650 12,251 56,196 48, 599 27,465 43,317 22, 653 13,719 11, 939 9,346 17,832 18,476 16,136 18,031 16,122 15,117 77,080 82,740 59,333 108,005 74,563 74,042 70, 373 64, 505 (3) 72, 715 100,989 54,949 93,734 (3) 97,815 (3) 2,233 1,641 1,984 1,747 1,266 1,587 4,805 3,564 00 71, 594 100,676 49,771 93,171 97, 781 2,501 9,844 1,027 6,833 570 j $738 1,655 2,459 2,472 2,866 20, 884 34,141 31,868 64, 688 50, 311 51,180 32,386 45, 695 (3) 39,108 67,903 53,922 52,887 62,933 (3) $1, 599 9,143 26,048 9,464 (3) 31,106 23,242 34, 014 (3) 34, 312 (3) 3,645 549 1,059 156 652 $442 2,281 4,559 23 313 6 563 "I,"098 442 ~5,~l72 ) 34 5 M O GQ 1,193,092 146, 708 121 40,329 146, 733 25 17,331 75, 553,896 1, 339,952 474, 208 658,425 275,211 j 1,407,844 53,898 9,228 8,103 24, 578,999 50, 974, 897 1, 339,952 474,208 658,425 275, 211 1,407,844 106,283 3 o o 13,994 13,994 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. 5 Classes grouped to conceal net income and identity of taxpayer. H TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample {see p. 1)—Continued CO to CALIFORNIA Tax before tax credits 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 t o $2,000 $2,000 to $ 3 , 0 0 0 * - - . $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 t o $6,000 2_ _ $5,000 t o $6,000 $6,000 t o $7,000 2___ $6,000 t o $7,000 $7,000 to $8,000 2_-_ $7,000 t o $8,000 $8,000 to $9,000 2__. $8,000 t o $9,000 $9,000 to $10,000 2__. $9,000 t o $10,000 $10,000 t o $11,000.... $11,000 t o $12,000.... $12,000 t o $13,000-.. $13,000 t o $14,000-.. $14,000 t o $ 1 5 , 0 0 0 - . . $15,000 to $20,000.... $20,000 t o $ 2 5 , 0 0 0 — $25,000 to $30,000-_. $30,000 t o $ 4 0 , 0 0 0 — $40,000 to $ 5 0 , 0 0 0 — $50,000 to $ 6 0 , 0 0 0 — $60,000 t o $70,000 Number of returns 11,877 708 34, 660 40,962 33,485 36,869 34,895 20,045 12, 412 24,149 1,356 12,585 717 9,104 485 6,710 350 5,117 256 3,947 3,279 2,535 2,155 1,724 1,498 4,911 2,526 1,564 1,742 893 582 308 tax after Net income 1 Net tax credits $6,885,874 407,596 54,698,995 71,840,887 82,373,363 85,015,949 122,419,420 70, 676,012 53,898, 494 109,319, 362 7,346,248 69,231,198 4,618,066 58,947,625 3,624, 927 50,276,014 2,965,254 43,468,672 2,424,060 37,547,437 34,379,937 29,162,881 26,945,050 23,298,909 21, 722, 326 84,505,490 56,290, 581 42,715,973 60,087,968 39,804,092 31,663,386 19,923,082 Normal tax Surtax 1 2 H per cent on capital net gain from sale of assets held more than 2 years Tax credits 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 $2,329 $3,106 $3,106 $777 01 101,164 134,885 134,885 "33,"72l" a 306,349 408,465 "4087465 102,116 "~83,~362" ~25O7686 ~333,~448 "333,"448 "312," 991' "417," 321' 417,321 104,330 264, 562 338, 967 338,967 "~74,"405" '305," 013 372," 321 372, 321 67, 308 "311," 648 373, 246 "373," 246 "61," 598' 322,506 "377," 488' "377,~488" ~54~ 982' 384,403 52,008 48,550 43,355 42,944 332,395 338, 381 348,160 364,372 353, 530 382, 792 1,954, 352 1,957,167 1,985,028 3,576,667 3,019,260 2,799,473 2,019,803 384,403 371,179 353, 701 354,080 332,217 349,821 1, 566, 337 1,229, 354 1,009, 219 1,449,996 969, 325 720,414 471, 782 $15, 752 37,814 53, 236 59,861 74,273 589,435 1, 063,069 2,160,983 1,954,293 1,820,006 1,374,189 $79,182 163,273 314, 748 216, 509 391,515 407, 316 392,078 424, 094 2,155, 772 2, 093,012 2,072,288 3, 690,161 3,086,891 2,855,168 2,062,480 41,302 201,420 135,845 87,260 109,847 59,793 44,873 24,903 3 o o $3, 647 7,838 10,822 17,774 $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 253 198 118 310 109 53 32 45 19 10 5 2 2 4 18,905, 712 16,734,800 11,200, 607 37,341,297 18, 674,810 11,841,953 8, 726,882 15,834, 724 8,483,875 5, 601,866 4,378, 573 2, 718,074 3, 567, 921 10,080,036 Total, 315, 566 1, 582, 576, 258 Nontaxable2_ Taxable. 130,493 185,073 341, 254, 701 1, 241, 321, 557 2,099, 338 1, 940,409 1, 327,464 5,198, 940 2, 743, 834 1, 844, 531 1, 378,149 2, 679, 301 1, 349,123 944,444 746,826 404,146 447, 990 1, 332, 471 398, 410 313,178 174, 370 685, 960 243, 905 171, 585 113,978 252, 076 138,873 77,189 39,707 4,416 6,192 25,130 1, 350, 677 1, 287,820 870,512 3, 610, 715 1, 786,922 1, 269,875 894,915 1,854,071 923, 280 560,270 496, 253 271, 482 15,132 172, 603 46, 044,994 14, 966,044 25,431, 096 46, 044, 994 14,966,044 25, 431,096 399,394 364,375 310,034 945, 211 728, 407 434, 348 374, 655 595, 042 343,456 211,101 159, 658 426, 897 1,134, 854 7, 509, 404 7, 509,404 2,148,481 1,965,373 1, 354,916 5,241,886 2, 759, 234 1, 875,808 1, 383, 548 2, 701,189 1,405,609 945, 719 747,061 435, 556 448,221 1, 332, 587 47, 906, 544 33,173 15,941 10,883 27,906 8,972 5,772 2,883 2,771 1,420 727 235 61 231 116 1, 624, 338 47, 906, 544 1, 624,338 $456 $114 15,97^ 9,023 15,040 6,428 25, 505 2,516 19,117 55,066 548 31, 349 237,212 g LJ 237,212 M COLORADO 1 1,369 69 3,965 3,593 3,754 2,925 4,022 1,749 1,299 2,381 188 1,397 106 983 56 695 34 $777,886 39,359 6, 217,156 6,221,189 9,339, 604 6, 911,695 14,015,835 6, 267,449 5,713, 569 10, 726,387 1,023,829 7,653,584 I 692,239 i 6,357,324 I 419,811 5,205,254 | 291,185 j $342 $456 10, 217 13, 623 13,623 3,406 26,173 34,897 34,897 8,724 17, 610 23,480 23,480 5,870 25,178 33,571 33, 571 8,393 27, 961 35,392 35,392 7,431 30, 551 37,408 [CO Under $1,000 2 . . . Under $1,000 $1,000 to $2,000 2 _ $1,000 to $2,000... $2,000 to $3,000 2 _ $2,000 to $3,000-. $3,000 to $4,000 2_ $3,000 to $4,000... $4,000 to $5,000 K $4,000 to $5,000... $5,000 to $6,000 2_ $5,000 to $6,000... $6,000 to $7,000 2_ $6,000 to $7,000... $7,000 to $8,000 2_ $7,000 to $8,000... $8,000 to $9,000 2. 30, 427 36, 217 36, 217 6,857 5,790 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 forfprior year are not 2deducted. Nontaxable. Specific exemptions exceed net income. § O O TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample (see p. 1)—Continued COLORADO—Continued Tax before tax credits Income classes $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 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. Number of returns Net income 1 552 38 403 288 250 192 157 147 405 243 125 119 63 50 32 13 13 10 19 9 4 4 2 2 2 $4,664, 926 367, 539 3,822, 599 3,008, 556 2,871,884 2,401,186 2,117, 553 2.128, 774 6,955,465 5,446,132 3,409,812 4,076,016 2,815, 773 2,700,908 2, 071,224 968,913 1,099,807 940,967 2,354,403 1,581,127 900,986 1.129, 662 713, 735 925, 243 1,126, 941 Net tax after tax credits Normal tax Surtax 12H Per cent on capital net gain from sale of assets held more than 2 years Tax credits Total $30, 682 $36,178 $36,178 33,516 27,151 31,222 30,961 30,010 33, 567 141, 260 174, 737 146,312 216, 667 207,951 221,159 193,156 102, 558 127, 065 102, 992 309,057 227,875 141,045 194,998 86,030 165,050 163, 700 38, 648 29,833 31,337 30,423 28,369 30,974 110,491 104,417 69, 938 78,981 64,128 50, 750 37,394 14, 021 14, 732 5,994 17,441 11, 734 8,227 22,820 1,179 8,644 3,246 38,648 31,108 35,066 35,248 33,784 38,179 158,547 189,104 153,480 224,898 213, 564 228,451 199,952 103,393 127, 912 103, 458 310, 264 228, 354 141,844 195, 671 86,268 165,076 175, 250 $1,275 3,729 4,825 5,415 7,205 48, 056 84, 687 83, 542 142,102 138, 443 162,140 152,880 66, 367 84,349 35,103 252, 557 154,095 110,300 139,982 16,021 136, 536 110,106 $3, 815 10, 993 15, 561 9,678 23,005 28, 831 62, 361 40, 266 62, 525 23,317 32,869 69,068 19,896 61,898 25 per cent of tax on earned net income 123^ per cent on capital net loss from sale of assets held more than 2 years $5,496 • I ! I | j ! 5,132 3,957 3.844 4,287 3,774 4,612 17,287 14,367 7,168 7,906 4,481 2,858 2,223 835 282 466 1,028 479 478 673 238 26 224 $325 1,132 4,434 4,573 565 "179 "§21 11,326 $4,000,000 to $5,000,000. $5,000,000 and over Total Nontaxable Taxable I 2 31,727 14,831 16,896 148,473,486 3,307,180 I 1, 064,943 ! 1, 939, 715 464, 083 3, 468, 741 138, 706 38, 858, 653 109, 614,833 3, 307,180 1,939, 715 464,083 3,468, 741 138, 706 1, 064,943 22,855 22,855 CONNECTICUT 2,394 $1, 330, 368 $842 164,859 $1,122 295 $1,122 13,110, 617 8,416 19, 386, 590 11, 221 "24," 172" " 18," 129' 6,043 24,172 | 19, 785,121 8,028 19, 685,860 8,294 16,030 64,120 48,090 64,120 26, 380,382 7,585 15,040, 227 ~44," 623" 4,225 14,874 "59,"497" 59,497 15,192,142 3,473 25,070,001 5,574 16, 487 65,946 49,459 G5,946 523 2,845, 630 "80," 554" ~63,"918"| 16,172,098 2,936 16, 636 "80," 554" 293 1,899,949 2,244 14, 659,955 16,167 85,257 85,257 199 1,483,293 1,708 12,761,712 "85,"422" 16,183 ~85,"422" 69,239 1,237,181 146 1,307 11,192,423 14,906 89,684 74,778 141 1, 337,831 1,063 14,806 91,822 10,115,852 77,016 ~91,"822" 896 14,258 9,398,356 91,436 77,178 $4,617 16,364 83, 627 9,061, 723 789 11,722 99,991 88,269 82,334 11,867 597 94,201 7,465,099 79,462 14,739 86,143 498 12, 555 17,321 6,716,350 81,377 92,992 11,996 5,723,931 394 19, 716 73, 276 513,067 53,444 459, 623 1,369 23, 717,500 169,032 344,035 543,082 592, 532 806 49,450 18,043,055 284,953 307,579 599,809 633, 697 33,888 54.4 14,846,941 269,304 364,393 $17,824 1,082,124 38, 652 1,138, 600 589 20,305,889 724,449 385,652 1,067,587 18,818 24,169 1,110,574 73,156 15, 782,657 355 760,225 277,193 973,374 11,961 15,196 1,000,531 112,377 11, 989,040 220 204, 751 683,403 787,962 3,388 7,482 798,832 163,821 8,583,863 133 527,396 107,615 795,141 6,208 6,615 158,099 807,964 7,956,477 107 94, 399 555,466 855,623 5,714 130,039 866,452 5,115 7,692,497 91 99,043 637,370 588,509 104,435 9,765 5,130,225 3,786 54 602,060 61,734 435,891 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. U n d e r $1,000 2 U n d e r $1,000 $1,000 to $2,000 2... $1,000 to $2,000 $2,000 to $3,000 2... $2,000 to $3,000 $3,000 to $4,000 2... $3,000 to $4,000 $4,000 to $5,000 2... $4,000 to $5,000 $5,000 to $6,000 2... $5,000 to $6,000 $6,000 to $7,000 2_.. $6,000 to $7,000 $7,000 to $8,000 2... $7,000 to $8,000 $8,000 to $9,000 2... $8,000 to $9,000 $9,000 to $10,000 »_. $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.. Ox TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample (see p. 1)—Continued CD CONNEOTICUT-Continued Tax before tax credits Income classes $100,000 to $150,000 $150,000 to $200,000 $200,000 to $250,000 $250,000 to $300,000 $300,000 to $400,000 $400,000 to $500,000 $500,000 to $750,000 $750,000 to $1,000,000... $1,000,000 to $1,500,000 $1,500,000 to $2,000,000. $2,000,000 to $3,000,000. $3,000,000 to $4,000,000. $4,000,000 to $5,000,000. $5,000,000 and over 3 Number I tax after of i Net income * Net tax credits returns 158 47 21 17 15 3 6 3 1 $18,851, 554 8,195,877 4,680,045 4, 687,577 5,188, 648 1, 248,915 3, 339,874 $2, 577, 295 1,180,932 719,148 798,485 799,947 189,978 544,990 (3) Tax credits 1 2 ^ per Normal tax $305,609 85,103 56,848 83,576 34,110 5,492 19,448 (3) Surtax $1,930,997 918,982 463,191 591,435 519, 564 117, 561 371,244 (3) cent on capital net gain from sale of assets held more than 2 years $366, 758 214,005 201,155 133, 359 247,243 67, 229 154, 777 (3) 123^ per cent on Total I 25 per cent capital net loss from | of tax on sale of j earned net ! income assets held more than 2 years $2,603,364 1,218,090 721,194 808,370 800,917 190,282 545, 469 (3) $14,976 3,626 1,563 1,165 835 304 479 $11,093 33, 532 483 8,720 135 3 3,543,467 628,603 , 30, 797 467, 675 131, 044 629, 516 374 539 Total.. 77,778 451,001,651 16,117,674 | 3,829,087 10, 591, 342 2, 285, 996 16, 706,425 460,164 128,587 Nontaxable 2 . Taxable 31,198 46, 580 84,602, 514 366, 399,137 16,117,674 I 3,829,087 10, 591,342 2, 285, 996 16, 706,425 460,164 j 128,587 DELAWARE O zn Q O Classes grouped Under $1,000 2 - Under $1,000—. $1,000 to $2,000 2. $1,000 to $2,000_. $2,000 to $3,000 2. 1-3 > 306 41 1,268 1,266 1,005 $180,077 18,346 2,028,409 2,170,718 2,470,911 $118 $158 $158 $40 3,101 4,135 4,135 1,034 $2,000 to $3,000-$3,000 to $4,0002 $3,000 to $4,000 2 $4,000 to $5,000 $4,000 to $5,0002 __. $5,000 to $6,000 $5,000 to $6,0002 $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 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 a n d over Total. Nontaxable 2 . Taxable 849 889 412 305 526 80 388 41 269 19 201 21 132 10 116 116 87 65 62 59 181 108 69 87 61 45 27 25 12 18 33 16 9 5 8 10 7 5 4 2,000,457 3,098, 791 1,474, 994 1, 331,360 2,348,085 438,373 2,123, 256 262,116 1,738,196 142, 581 1, 506, 736 178,175 1,116,329 95, 256 1,100, 584 1, 216, 558 999,407 811,184 836,460 855,352 3,142,485 2,413,949 1,875,865 3, 040, 273 2, 731, 790 2,451,748 1,760,453 1,876, 245 1, 006,138 1, 687,453 3,920,085 2,654, 226 1,902,831 1,353,461 2,642,911 4, 506,867 4,118,329 4,300,820 5, 345, 111 7,278 9,704 9,704 2,426 j 4,592 6,122 6,122 "l~536~i ~6," 022' ~8~ 029" 8,029 2,007 7,636 ~9,~394" "9,194" ~1,~758" 9,173 1,528 I6,524 10, 524 1,626 8,265 1,287 "7," 645' 6,978 7,898 10. 770 8,979 8,586 10, 945 11,975 65,179 75, 531 80, 530 170,703 185,081 201,257 164,173 189, 578 108, 629 201, 639 556,263 404,328 289,072 242, 623 457,970 777,053 764,400 I 778,132 i 957,017 i 9,201 12,109 9,358 8,013 10,139 10,487 44, 542 43,861 37,761 60, 252 43,600 37,990 27, 233 23, 508 7,499 30,876 63, 532 24, 501 15, 671 22, 247 29,294 28, 655 20, 279 72,122 1,070 $573 ! 1,277 1,619 I 2,164 I 2,947 ! 25,697 I 37,079 46,028 113, 528 133,512 150,390 136, 591 161.328 101,873 156, 470 467,966 338,498 217, 095 209, 877 374,110 652.329 714, 247 522,978 823,759 12, 509 15,190 4,55 6,440 799 17, 647 28, 722 42, 098 56,807 11, 954 55, 062 104,981 31,899 184, 679 132,439 9,201 12,682 10,635 9,632 12,303 13,434 70, 239 80,940 83,789 174,769 189,621 203, 570 168,379 191, 276 110,171 204,993 560, 220 405, 097 289, 573 244, 078 458,466 785,965 766, 425 779,779 957,268 884, 305 305,316 1,189, 621 165 1,303 i 1,912 I 1,656 1,046 1 1,358 I 1,459 ! 5,060 I 5,409 ! 3,259 4,041 3,955 2,313 1,926 1,698 816 1,782 3,181 576 501 249 496 606 321 873 251 B $25 585 !,280 726 1,572 776 193 1,206 M 3 o o g 8,306 1,704 774 i,148 1,189,456 ! 1,266 10, 262,899 7,970,035 j 759,304 j 6, 276,240 1,012, 086 8, 047, 630 59,448 18,147 3,944 5,322 10, 226,049 80,036,850 7,970,035 I 759,304 6, 276, 240 1,012,086 8,047, 630 59,448 18,147 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 3 Nontaxable. Specific exemptions exceed net income. Classes grouped to conceal net income and identity of taxpayer. H o CO TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample (see p. 1)—Continued CO 00 DISTRICT OF COLUMBIA Tax before tax credits 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 tax after t income * Net tax credits $454, 606 66,094 3,175 8,009 2,610 5,530 3,395 2,906 1,162 3,574 139 1,786 54 1,241 59 912 27 613 31 463 396 321 258 206 179 541 290 183 221 104 75 42 Normal tax Surtax 12H per cent on capital net gain from sale of assets held more than 2 years Tax credits Total 12M per cent on 25 per cent capital net loss from of tax on sale of earned net assets held income more than 2 years $130 $173 $173 $43 20,203 26,938 26,938 6,735 48,862 65,149 65,149 16,287 34, 979 46, 639 46, 639 11,660 - A QOO OAO 13,809,032 fi 408 Q91 13,141,045 12,012,621 10,429, 509 5,010, 527 16,000,914, 753,379^ 9,789,389 42,054 56,072 56,072 14,018 38,422 49,714 49, 714 11,292 8,029,256 40,460 50,641 50,641 10,181 6,803,382 41,403 50,468 50,468 9,065 38,609 46,228 46, 228 7,619 37,046 40,899 42,150 44, 561 40, 557 40,154 207,165 206,372 223,356 443,147 346,684 380,601 282, 526 44,230 46,251 44,797 44,639 39,389 37,378 169,360 132,401 115, 708 177,701 111, 033 106, 294 62,764 44,230 48,141 49, 552 51,255 46,557 46,265 234,054 233,328 238, 722 460,878 355,330 387,482 285,851 7,184 7,242 7,402 6,694 6,000 6,111 26,889 26, 956 15,366 17,022 8,455 6,881 3,165 So M """ C co ___ o o o txj oon Qi1 5,189,275 9Q4. RPA 4,374,423 4,148,577 3,688,076 3,223,071 2,784,254 2,592,426 9,289,667 6,493,079 4,997,577 7,599,820 4,637,629 4,113,087 2,736,118 $1,890 4,755 6,616 7,168 8,887 64,694 100,927 123,014 271,666 225,948 245,258 187,879 $11,511 18,349 35,930 35,208 ^ $709 191 160 $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*-Taxable 2,225,063 1,799,405 1, 795,324 4, 760,979 3,474,286 2, 762,485 840, 778 (3) 1,353, 591 (3) I 248,329 216,485 231,150 683,009 551,340 375,050 133,179 (3) 266,445 (3) 49,863 39,450 34, 531 100,671 55,273 21,141 9,664 (3) 25,137 (3) 5653992 681, 806 39,560 198,938,042 6,027,133 11,460 28,100 30, 936,439 168,001,603 6, 027,133 I 1,882, 723 237 026 1,882, 723 185,318 137,486 160, 791 491,401 440,322 227, 633 89,996 (3) 234, 615 (3) "l25,4ll 15,899 42,547 38,059 95,087 .57,081 127,546 33, 667 (3) 6,924 (3) "533," 933" 251,080 219, 483 233,381 687,159 552, 676 376, 320 133,327 (3) 266, 676 (3) "682," 370" 2,451 2,252 2,083 4,097 1,336 655 139 (3) 231 46 x48 53 615 9 564 3, 341, 675 1,051, 741 6,276,139 246,075 2,931 3,341,675 1, 051, 741 6,276,139 246,075 2,931 I g a 03 FLORIDA 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 «__ $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. 1,712 162 3,583 4,730 3,782 3,825 5,433 2,460 2,206 3,865 305 1,718 112 1,072 91 782 57 608 49 $963,970 86, 211 5, 591,165 8,251,020 9,396,858 9,107,856 19,123,930 8,862, 824 9,595,312 17,322, 839 1, 653,474 9,391,172 723,444 6, 920, 946 680,962 5,858,969 482, 216 5,161,082 465, 563 $351 $468 $468 $117 14,664 19, 552 19, 552 4,888 35,054 46,738 46, 738 11,684 25, 729 34,306 34, 306 8,577 43,902 58, 536 58, 536 14, 634 35,004 44, 756 44, 756 9,752 33,486 41, 072 41,072 7,586 36,460 43, 364 43,364 6,904 38,109 44,884 44,884 6,775 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. Q O tel CO O TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample {see p. 1)—Continued O O FLORDIA—Continued Tax before tax credits 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. Number of returns 519 396 292 247 237 186 595 303 167 210 126 56 44 28 25 14 40 13 9 Net income l $4, 932,096 4,150,429 3,349,238 3,082,110 3,190,921 2, 686,922 10, 282,109 6, 726,856 4,544,332 7, 200,157 5,610,602 3.054,563 2,840,694 2,082,874 2,133,949 1,327,827 5,067,312 2,258,418 2.009,564 2,225,686 1, 942,882 1,313,520 () Net tax after tax credits $43,872 37,819 37, 599 38,945 45,113 41,286 225,348 211,855 195,025 414, 553 389,092 262,861 276, 744 213,884 230,039 171,769 654,813 333,123 311,976 282,675 363,831 207,023 Normal tax $51,821 41,300 38,126 37, 735 42,907 37, 741 175,162 124,477 95, 707 167,072 108,081 60,246 53,796 27,317 14, 797 26,628 62,994 31,161 17,769 7,992 37,820 10,869 Surtax H p cent on capital net gain from sale of assets held more than 2 years $1, 888 4,203 6,211 8,150 9,171 101, 578 107,806 254, 530 270, 542 173,933 191,842 143,346 187,158 129,047 462,672 220,461 231,844 169,392 307,479 120, 970 I $5,545 17, 786 33, 721 34, 704 47,312 29,730 17, 654 159,312 82, 931 63, 060 105, 580 19, 411 75,642 Tax credits I Total $51,821 43,188 42,329 43,946 51, 057 46, 912 247, 770 226,055 203,513 427,147 396,409 267,900 280,342 217, 975 231,685 173,329 684,978 334, 553 312,673 282,964 364, 710 207,481 12^ per cent on 25 per cent capital net of tax on loss from earned net sale of income assets held more than 2 years > H Ul $7,949 5,369 4,730 5,001 5,944 5,626 22,422 i—i S Ul 14,200 11, 210 6,068 3,311 2,615 1,893 1,124 1,372 3,019 1,430 697 289 879 458 f 1,249 1,728 983 2,198 522 188 27,146 a o g j $5,000,000 a n d over 3 Classes grouped 5,264, 783 795, 240 30,460 341,258 424,156 795,874 634 Total 40,080 206,917,657 6,047,244 1,635,654 3, 516, 089 1,116, 544 6, 268, 287 185,645 35,398 Nontaxable 2 Taxable . . 17,330 22,750 48,676,894 158,240,763 6,047,244 1,635, 654 3,516,089 1,116, 544 6, 268, 287 185, 645 35,398 GEORGIA U n d e r $1,000 2 Under $1,000 $1,000 to $2,000 2__. $1,000 to $2,000 $2,000 to $3,000 2__. $2,000 to $3,000 $3,000 to $4,000 2__. $3,000 to $4,000 $4,000 to $5,000 2—. $4,000 to $5,000 $5,000 to $6,000 2. __ $5,000 to $6,000 $6,000 to $7,000 2 _ _ . $6,000 to $7,000 $7,000 to $8,000 2__. $7,000 to $8,000 $8,000 to $9,000 2__. $8,000 to $9,000 $9,000 to $10,000 2 -_ $9,000 to $10,000—. $10,000 t o $11,000— $11,000 to $12,000— $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.. 939 92 3,597 3, 787 2,875 3,330 4,722 2,013 1,947 2,908 208 1,541 91 1,152 60 847 , 52 593 | 37 ! 443 ! 380 { 284 j 256 i 201 i 146 i 484 I 246 | 168 ! 169 I 84 | 51 ! 34 i 12 j 12 j 10 I $508,335 48,452 5,644, 725 6,550, 320 7,136,365 7,838,313 16,715, 546 7, 215, 593 8,486,715 13,087,253 1,128,137 8,451,813 587,137 7,437,492 444,806 6,320,857 441, 207 5,023,823 348,121 4,198, 588 3,978,058 3,267,893 3,191,335 2,714,152 2,116,732 8,332,825 5,490,866 i 4,586,868 I 5,792,847 3,715,920 2,772,749 ! 2,218,026 ' 882,067 1,009,119 947,859 $508 $127 "13,262" "I3,~262" ~3,~315' 30,052 40,070 "40,~670' 10,018 22,138 ~29,~5l8" 29, 518 "7,"380' ~36,~6l4" 40,818 40,818 10, 204 29,024 37,280 37,280 "8,256 $508 9,947 "347483" 43,114 43,114 8,631 35, 519 "43,"064" "43,"064 7,545" ~34,~2l3 ~4l,"029" 41,029 6,816 32,200 35,029 34,556 38,334 37,872 32, 383 171, 236 183,094 192,465 320, 608 264,910 241,281 208,841 90,025 109,586 124,387 38,475 40,017 36,420 37,772 36,645 29,624 134,859 114,077 91,021 122,214 81, 276 63,304 35,852 13,014 18,026 20,772 38,475 41, 776 40, 618 44,064 43,616 36,790 192,820 198,938 205,389 336,117 274,926 248,758 220,900 91,985 110,739 125,793 6,275 6,747 6,062 5,730 5,744 4,407 21, 584 15,844 12,924 14,996 6,573 4,428 2,451 1,335 1,153 1,406 $1,759 4,198 6,292 6,971 7,166 57,961 84,861 114,368 204, 225 182, 650 159,033 139,307 75,149 87,932 96,657 $9,678 11,000 26,421 45, 741 3,822 4,781 8,364 $513 3,443 3,049 9,608 625 1 Capital net 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 more t h a n 2 years and net loss for prior year are not deducted. i Nontaxable. Specific exemptions exceed net income. 3 _Classes grouped to conceal net income and identity of taxpayer. TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample {see p. 1)—Continued o to GE ORGIA—Continued Tax credits Tax before tax credits Number of returns Income classes $100,000 t o $150,000 $150,000 t o $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 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 to $3,000,000 $3,000,000 t o $4,000,000 $4,000,000 to $5,000,000 $5,000,000 and over Classes grouped 3 Total._ Nontaxable 2 Taxable 27 10 _ J 4 1 I .. Net income 1 $3,164,863 1, 773,883 628,072 (3) 8 (3) Net tax after tax credits $407,263 263,017 112,703 (3) (3) (3) Normal tax $41,165 15,889 12,825 (3) (3) 12H per cent on capital net gain from sale of assets held more than 2 years Surtax $285,739 197,998 100, 595 (3) (3) (3) 12H Per cent on 25 per cent capital net of tax on loss from earned net sale of income assets held more than 2 years Total $416,671 264,129 113,420 (*) (3) (3) $89,767 50, 242 8 $2, 647 809 189 (3) 3 () o U2 i (3) (3) (3) (3) i ( " "" ~ (3) a o "" " L 33,818 14 528 19,290 3, 209, 747 167,407,479 41,441,094 125,966,385 486, 563 3, 612, 724 27, 786 1, 299, 696 292, 861 2,105, 722 196, 356 446,172 517,003 3, 851, 590 370 183, 966 30, 070 54,900 3,612, 724 1, 299, 696 2,105, 722 446,172 3, 851, 590 183,966 54,900 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 K, $6,761 303 528 13 1,442 896 1,035 548 448 $317,782 7,291 2,278,860 1,5.54,348 2,401,563 2,070,190 3, 627,356 1,934,247 1,941,557 $54 $70 $70 $16 2,681 3,576 3,576 "895" ~7~6l5' I6,~159" "I6,"l59* 2,540 ~7,~222" ~9,~636" ~~9,~636" ~2~408 $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 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 $1.000,0000. _ $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 3 606 89 368 53 254 27 155 19 104 15 99 74 62 47 34 32 119 84 43 53 24 22 10 10 5 2 15 6 2,712,424 486,288 2,014,434 342, 590 1,640, 685 199, 882 1,151, 507 160,353 143,243 938,182 775.154 711,910 585,689 457,732 462,318 2,076,460 1,867,306 1,182,082 1,812,389 1,054,319 1,186,176 648,647 749,313 425,361 193,815 1,837,338 1,064, 647 6,127 I 8,924 8,924 2,231 ~8~9l6" "§,"9l6" "2," 783* ~7~ 174*1 ~8,~999" 5,514 j 6,783 6,783 1,2 '" 4," 608" I ~5~626 5,626 1,018 7,309 5,707 7,309 6,050 7,591 6,945 6,102 6,122 40,250 56,322 45,400 100,100 69,295 91,887 58,769 73,151 45,813 22,456 258,168 169,780 (3) 1,199 1,074 1,154 1,079 814 817 4,634 4,566 1,925 2,418 1,054 1,105 843 112 131 34 735 311 6,110 4,976 6,437 5,866 5,288 5,305 35, 616 51, 756 43,475 97, 234 68, 241 90,616 57,926 73,039 44, 540 22, 268 254,932 5,814 4,925 4,558 25,013 27, 693 15, 798 33,325 12,382 13, 841 7,276 4,492 1,543 311 16, 804 10,173 (3) "I," 825" 905 1,131 1,177 1,564 15,237 28,629 29,602 66, 717 49, 508 71,025 48, 540 66,659 23,894 22,145 ! 239,691 ) 154,135 (3) $58 7,405 7,021 2,953 2,000 20,376 I 1,673 5,472 ( 3) I 3 () i 166 s 1,142 154 2,501 a 109,758 I 710 19,970 19,134 109,814 56 9,252 44,618, 510 1,200,544 j 267, 037 910,872 J 16,092 1,244,001 39,046 4,411 Nontaxable *.. Taxable 4,696 4,556 11, 899,474 32,719,036 1,200,544 i 267,037 910,872 66,092 1,224,001 39,046 4,411 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 2deducted. Nontaxable. Specific exemptions exceed net income. 3 Classes grouped to conceal net income and identity of taxpayer. w 3 o o g TotaL 726,186 3 TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample {see p. 1)—Continued O IDAHO Tax before tax credits 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 K $5,000 to $6,000... $6,000 to $7,000 2_ $6,000 to $7,000— $7,000 to $8,000 *_ $7,000 to $8,000— $8,000 to $9,000 2_ $8,000 to $9,000— $9,000 to $10,000 * $9,000 to $10,000$10,000 to $11,000. $11,000 to $12,000. $12,000 to $13,000. $13,000 to $14,000. $14,000 to $15,000. $15,000 to $20,000. $20,000 to $25,000. $25,000 to $30,000. $30,000 to $40,000. $40,000 to $50,000. $50,000 to $60,000. $60,000 to $70,000. Number of returns 319 5 1,123 1,456 1,128 1,043 1,757 649 717 905 85 570 24 272 10 164 9 130 9 52 53 24 37 17 17 50 24 7 7 2 2 2 Tax credits 12V2 per tax after Net income i Net tax credits $195,357 1,780 1,778,200 2,521,458 2,840,496 2,502, 565 6,206,002 2,330,646 3,124,979 4,066,163 457,984 3,110,658 147,389 1,742, 567 74,336 1,221,948 76,137 1,095,132 87,639 492,621 558,363 276,125 463,085 230,868 244,384 859,202 529,150 191,941 234,880 84,744 107, 518 120,478 Normal tax Surtax cent on capital net gain from sale of assets held more than 2 years 12H per cent on 25 per cent capital net of tax on loss from earned net sale of income assets held more than 2 years Total ui > $21 $28 $28 $7 ui 3,675 4,900 4,900 1,225 9,175 12,233 12,233 3,058 :::::::::::: a 7,900 10,533 10,533 2,633 - 12,625 16,834 16,834 4,209 i—i 12,934 16,150 16,150 3,216 o o 10,010 11,914 11,914 1,904 9,325 10,669 10,669 1,344 9,580 10,910 10,910 1,330 4,947 7,384 4,393 5,956 3,197 3,215 21,401 17. 367 9,199 12, 642 5,748 10,078 13,488 5,603 7,833 4,369 5,508 2,862 2,637 16,803 10, 294 4,863 4,399 1,849 3,276 144 5,603 8,115 4,729 6,440 3,367 3,444 22, 523 18,192 9,624 12, 712 5,971 10,275 13, 514 656 731 336 484 170 229 1,122 825 425 70 223 197 26 $282 360 932 505 807 5,720 7,898 4,761 8,313 4,122 6,999 $13,370 ui Q .::::::::::: o g a $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 taxable 2 Taxable . * .• • _._ 2 (3) (3) (3) 1 1 8 ........... --(«) 8 " 00 CO 1 « 473, 963 53, 012 257 2,521 50,285 53,063 51 10,673 38,448, 758 247, 272 164,868 43, 220 63,655 271, 743 24,471 5,181 5,492 14,988, 519 23,460, 239 247, 272 164,868 43,220 63, 655 | 271,743 24,471 _ aH i—i 8 ILLINOIS O 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... $7,00 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. 8,536 1,081 38,421 51, 558 30,850 51,171 36,971 27,399 12, 560 31,894 1,411 19, 234 558 12, 951 349 9,246 233 6,756 206 $5,025,840 752,871 61,200,076 89,805, 283 76,192,430 123,117, 508 129,876,189 96, 252,196 54, 613,974 142,570, 676 7, 586,638 105, 216,344 3,599, 566 83, 727, 072 2, 602,042 69,147,231 1,967,664 57,345,760 1, 966,975 $6, 621 $8, 828 88, 222 117, 629 $8,828 I 117,629 $2, 207 29,407 460, 960 614, 614 614, 614 153, 654 411,108 548,144 548,144 137, 036 405,366 540,488 540,488 135,122 403,936 508,569 508, 569 104,633 427,286 522, 244 522, 244 94,958 421, 511 510,690 510,690 89,179 424, 617 507, 794 507, 794 83,177 " — a o g 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 ta:.xpayer. O TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample (see p. 1)—Continued ILLINOIS—Continued Tax before tax credits 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 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- Number of returns 5,247 4,122 3,350 2,686 2,261 1,880 6,063 3,271 1,968 2,284 1,235 750 535 351 274 202 452 195 110 68 72 36 23 14 12 4 5 1 2 Net income l $49,827,102 43,217,966 38, 483,157 33, 531, 970 30,490,201 27, 244, 970 104,390,489 72, 853,874 53,800, 523 78,840,741 54,907,356 40,950,293 34,428,340 26,382,173 23,309,261 19,160,271 54,800,680 33,377,380 24,379,281 18,627,672 24,912,664 16,043,187 13,107,590 12,094,497 14,016, 374 6, 956,354 11, 694,056 Net tax after tax credits $431,557 440,155 443,498 454,335 479,043 478,368 2,409,402 2,482,305 2,424, 602 4, 554, 412 4, 044, 293 3, 567,133 3, 351, 629 2,839,052 2, 590,790 2,416,039 7,498,038 5,098,377 3,713,509 2,967,451 4,000,641 2,595,290 1,887,288 2,005, 621 2,309, 728 1, 223, 045 1,839,308 Normal tax $513,019 498,657 470,464 456,579 470,592 452, 610 2, 002, 285 1, 602, 054 1, 247, 610 1, 912, 265 1, 311,124 944,971 707, 294 541,436 438, 759 367, 680 913, 247 561, 734 269,029 266,073 308, 751 236,393 83,769 35,663 72,523 84, 223 Surtax $20,301 49,907 67,539 78, 656 93,621 730,162 1,121,016 1,341,151 2,836, 212 2, 646, 944 2,439,914 2,323, 616 2, 001, 773 1, 863, 636 1, 689, 795 5, 517,868 3,811, 298 2,434,296 1,856,361 2,470,070 l,f>01,936 1, 280,265 1,409,978 1,456,583 986,018 839,293 ^ p cent on capital net gain from sale of assets held more than 2 years $111,493 256,821 299, 320 421, 265 409, 831 482, 703 392, 583 1, 209,443 833, 277 1, 028, 205 853, 513 1, 229, 654 837,388 593,936 564, 576 782, 290 237,646 916,348 (3) T a x credits Total 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 $513,019 j 518,958 520,371 524,118 549,248 546,231 2,732,447 2,723,070 2, 588,761 4,859,970 4, 214,889 3,684, 205 3,452,175 2, 953,040 2,785,098 2, 450,058 7, 640, 558 5, 206,309 3, 731, 530 2,975,947 4,008,475 2,675,717 1,957,970 2,010, 217 2,311,396 1, 223, 664 1, 839,864 0)3 <) $81,462 78,803 76,873 69, 783 70, 205 67,863 323,045 240,765 164,159 203,465 117,285 71,661 51,301 34,084 28,598 22, 297 49,880 22, 267 10, 616 7,029 7,222 4,786 2,245 1,306 1,219 55 556 EE Io w o $I62,"093 53,311 45,411 49,245 79,904 165,710 11,722 92.640 85,665 7,405 1,467 612 75.641 68, 437 3,290 449 564 *i M ^ O g g H $5,000,000 and overClasses grouped s.._ (3) « 19,513,817 i Total. Nontaxable 2_. Taxable 378,859 i 2, 093,908, 574 73,796,361 I 20,647,804 j 43,875,605 j 12,754,836 77, 278,245 2,638,318 843, 566 130,095 ! 344,631,394 ! 248, 764 j 1, 749, 277,180 I 73,796,361 1 20,647,804 j 77, 278, 245 2,638,318 843,566 C3) 2,201,825 907,396 i 1,294,544 43,875,605 j 12,754,836 2, 201,940 115 ! INDIANA Under $1,000 2 Under $1,000 $1,000 to $2,000 2 $1,000 to $2,000 $2,000 to $3,000 l . - . $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 to $5,000 $5,000 to $6,000 2 _ - . $5,000 t o $6,000 $6,000 to $7,000 2 . . . $6,000 to $7,000 $7,000 t o $8,000 2 . . . $7,000 to $8,000 $8,000 to $9,000 2___ $8,000 to $9,000 $9,000 to $10,000 2 . . $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.. 2,142 110 9,059 13,295 | 8,019 8,114 ! 9,733 3,879 3,467 4,972 425 2,882 193 2,051 104 1,494 95 1,016 62 807 675 567 399 324 285 971 471 294 284 152 $1,310,134 72,269 14,118, 333 23,030,076 19,740, 653 18,905,099 34,046,980 13,911,908 15,122, 619 22.333,961 2,294, 723 15,787, 617 1, 249, 778 13.263.962 I 770,573 11,185,436 I 814,148 8,608,484 j 589,084 I 7,660,338 ! 7,079,586 ! 6,518,757 ! 4,985,156 i 4,381,440 ! 4,127,113 I 16,608,067 10,429,142 i 8,050,093 I 9,720,028 6,799,050 I 4,765,620 ! 3,898,612 3,372,144 2,877,193 ; 1,780,088 i 1 Capital net gain from sale of assets held more than 2 years is included in net income, are not deducted. 2 Nontaxable, Specific exemptions exceed net income. J Classes grouped to conceal net income and identity of taxpayer. $661 24, 205 $881 $881 ~32,~273" 32,273 64, 251 85,668 "85," 668' 21,417 30,817 41,089 41,089 10,272 45, 774 61,033 ~6l,~033" 15,259 "64," 693' 70, 344 70, 344 15, 651 59,710 ! ~74~28T 74,281 14,571 62,441 j 76, 532 76, 532 14,091 56,511 | 68,003 ' 68,003 11,492 59,506 i 71,741 63,644 | $3,571 ! 70,895 68,819 | 8,613 71,855 59,009 I 9,880! 58,499 58,372 11,286 i 57,039 64,673 14.094 ! 60,862 345,982 ! 276,935 113; 091 323,507 ! 201, 315 156,452 336, 828 ! 160, 044 198,278 635,382 ! 305,307 351,763 $2, 618 483, 413 331,506 I 24, 956 139,626 405, 763 278,910 i 35,904 100, 428 362, 696 261,019 ! 53, 453 55, 503 347, 808 257,959 I 47, 564 53,450 325, 201 231,889 52,212 48, 602 212, 656 142,032 ! 49,858 23,445 but capital net loss from sale of assets held more than 12,235 71,741 74,466 10,822 80,468 11,649 68,379 9,370 68, 325 9,953 74, 956 10,283 390,026 44,044 357, 767 34,260 358, 322 21,494 659, 688 22,849 $1,457 496,088 11,994 681 415,242 7,373 2,106 369,975 5,423 1,856 358,973 4,382 6,783 332,703 3,721 3,781 215,335 i 1,006 1,673 2 years and net loss for prior year w H M Q o o TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample {see p. 1)—Continued O OO INDIANA—Continued Tax before tax credits Number tax after of Net income 1 Net tax credits returns Income classes $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 ..., , . . - . . 2 _ $5,294,069 3,271,934 2,422, 700 3, 537,480 3,125,891 4,762,414 3,725,216 $721,658 453,805 408,321 570,135 417,609 801, 774 489,080 (3) (3) $87. 526 31,187 50, 747 43,944 6,920 95,014 16,043 Surtax $518, 876 278, 286 281,320 395,428 140, 621 441,479 97,211 $120, 777 146, 743 76,924 132, 554 270, 534 267,157 376,189 (3) (3) 12H per cent on Total 25 per cent capital net of tax on loss from earned net sale of income assets held more than £ years $727,179 456, 216 408,991 571,926 418,075 803, 650 489,443 (3) $5,333 1,533 670 1,791 466 1,345 363 U n d e r $1,000 . . . Under $1,000 $1,000 to $2,000 2_ $1,000 to $2,000... $2,000 to $3,000 2_ $2,000 to $3,000... $3,000 to $4,000 2. $3,000 to $4,000- _ t I W H h—i 531 (3) O GO 3 S I .. _ ._ ____... 469, 343 8, 884,047 15,853 2,612, 884 223,305 4, 746,869 230, 652 469,810 467 76,703 3,086,496 349,434,464 1, 888,095 9, 247, 848 344,594 19,207 33,299 43,404 90,057,025 259,377,439 8,884,047 2, 612,884 4,746, 869 1,888, 095 9, 247,848 344,594 | 19,207 IOWA 2 $188 878 a o — Nontaxable2 Taxable . _ 44 19 11 13 !1 6 1 Normal tax 12H per cent on capital net gain from sale of assets held more than 2 years Tax credits 1,317 229 4,401 5,783 5,090 5,259 6,327 3,624 $726,143 134, 570 6,996,016 9, 936, 822 12, 683, 775 12, 592,946 22,304,674 12,959,494 $502 $670 14,307 19, 076 19,076 49,133 65, 510 65, 510 16, 377 43,681 58,241 58,241 14,560 $670 $168 4,7 $4,000 to $5,000 *_ $4,000 to $5,000 2 $5,000 to $6,000 $5,000 to $6,000 $6,000 to $7,000 2 $6,000 to $7,000 2 $7,000 to $8,000 $7,000 to $8,000 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 2,755 4,416 111 1,079 30 827 21 622 15 495 15 438 373 311 239 176 157 507 250 137 136 84 46 16 11 12 8 22 11,915,154 19, 571,925 600,434 5, 895, 511 191,853 5,375, 220 155,166 4, 663,334 128,962 4, 204, 097 142, 625 4,171,116 3,903,488 3, 568,122 3,001,173 2,366, 671 2,277,421 8, 728,701 5, 592, 663 3, 751,434 4, 706,028 3,711,895 2,491,961 1, 032,991 804, 246 1,012,143 778, 925 2, 620, 750 405,166 572, 519 1,050,540 41,803 ~2l,~804 "27," 872" 28,847 j 30,876 36,642 35, 633 40, 582 41, 307 33,257 37,555 184,183 1 179, 534 151, 932 253,414 255, 223 209,818 106,915 80,885 107,919 96,879 340, 205 56,135 98, 916 185,033 55,737 |. " 27," 116" |- 55, 737 13,934 27,110 "1," 306' 33, 225 33,225 5,353 33, 773 33,773" 4,926 35, 517 35, 517 4,641 42,180 39, 348 41,357 39,996 32, 236 33,411 143, 566 106, 008 67, 381 86, 911 68, 539 46, 048 24, 287 9,823 7,592 9,989 29,310 $1, 734 4,640 6,186 6,064 7,874 61, 649 86, 256 92, 695 170, 688 184, 443 144,003 65,004 69, 635 85, 612 77, 581 239, 032 42,180 41,082 45, 997 46,182 38,300 41, 285 205, 215 192, 264 160,076 262,263 261, 599 214,158 108, 743 81,876 108, 565 97, 694 343, 495 5,538 5,449 5,415 4,875 5,043 3,730 21,032 12, 730 8,144 8,343 6,072 3,840 1,456 991 646 815 2,055 5,592 42,383 86,030 185,088 $4,664 8,617 24,107 19,452 2,418 15,361 10,124 75,153 13, 787 7,371 $506 304 500 372 M ow 1,235 56,170 98,993 185,088 o o g 2,709, 360 519, 307 4,028 513, 704 1,967 Total- 45, 349 190, 436,034 3,310,099 1,166,461 2,130, 301 183, 021 2,917 Nontaxable 2_ Taxable 20,082 25,267 55,844, 802 134, 591, 232 3, 310,099 1,166,461 2,130,301 183,021 ~2~917 1 519, 699 392 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. 3 Classes grouped to conceal net income and identity of taxpayer. 11 Xfl 1-3 TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample {see p. 1)—Continued KANSAS Tax credits Tax before tax credits 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 K $3,000 to $4,000... $4,000 to $5,000 2_ $4,000 to $5,000... $5,000 to $6,000 2. $5,000 to $6,000... $6,000 to $7,000 2 _ $6,000 to $7,000... $7,000 to $8,000 2_ $7,000 to $8,000... $8,000 to $9,000 2_ $8,000 to $9,000... $9,000 to $10,000 2 $9,000 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 Net income * 927 97 3,514 3,709 4,523 2,662 5,902 1,861 2,468 2,740 221 1,744 84 1,166 42 782 29 559 19 439 309 272 209 157 143 397 223 118 112 62 28 15 48,054 5, 603,738 6,426,380 11,278,424 6,404,072 20, 747,158 6,717,950 10, 733,718 12,276,984 1,199,679 9,543, 660 537,043 7,534,148 316,230 5,857, 840 245, 656 4,716, 649 179,298 4,153,764 3,236, 797 3,117,562 2, 607,474 2,121, 355 2,073,374 6, 850,532 4,927,399 3,194, 983 3,903,589 2,760,405 1,543,958 972,208 Net tax after tax credits Normal tax Surtax 12H per cent on capital net gain from sale of assets held more t h a n 2 years Total 12H per cent on 25 per cent capital net of tax on loss from sale of earned net assets held income more than 2 years $129 $387 $516 ~I6,"l65 "l3,"553" 24,836 33~Il5 "20," 863 27, 818 27818 6,955 28,676 38,234 38,234 9,558 34,170 "43," 66i" ~43," 664" "8*834" $516 ~13~553~ ~3~388 Q Ul 8,279 37,396 "43,~9(J6' 43,900 6,504 36,532 41, 99? ~4l,~993~ ~5,~46T 35, 616 40, 360 40, 360 4,744 35,433 32, 718 36, 860 37,512 35,105 36,601 153,442 176, 716 146, 703 239,953 223,935 140,830 88, 017 40,053 34, 315 36, 331 35,818 32, 364 32,778 118,198 113, 822 75,955 102,499 82, 692 35,203 18,510 40, 053 35,879 40,215 41,177 37, 899 39,829 166,109 186,554 151, 492 244, 904 227,510 142,109 95,925 4,620 3,161 3,355 3,665 2,794 3,228 12,667 9,838 4,789 4,951 3,575 1,279 530 $1,564 5, 359 5,535 7,051 47, 911 72, 732 75, 537 139,992 139,525 95, 070 71,565 $2, 413 5,293 11,836 5,850 j o o $7,378 $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 Nontaxable2 Taxable 754,069 507,850 575,495 1,417,202 676,133 (3) 19,933 | 6,524 14,116 ! 30, 370 170 47,523 29,101 46,980 127, 880 406 27,387 23,278 16, 765 28,927 75,401 8 602 472 530 1,146 6 94, 843 58,903 77, 861 187,177 75,977 8 | ! j ! i i 1,074 1,238 35,590 100, 879 137, 707 227 35,575 157,394,402 2,240,877 I 1,113,382 953,205 298, 029 2, 364, 616 115,287 8,452 17,729 17,846 51,401,232 105,993,170 2,240, 877 953,205 298,029 2,364, 616 115,287 8,452 1, 073,284 __j 94,241 58,431 77,331 184,957 75,971 (3) 137,480 | 1,113, 382 Ul w Q Ul KENTUCKY o 1 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»._ $3,000 to $4,000... $4,000 to $5,000 2 . . $4,000 to $5,000-.._ $5,000 to $6,000 »__. $5,000 t o $6,000 $6,000 to $7,0C0*_. $6,000 to $7,000... $7,000 to $8,000 K. $7,000 to $8,000.— $8,000 to $9,000«... $8,000 to $9,000.... $9,000 t o $10,000 2. 537 65 3,654 4,309 2,838 3,437 3,690 1,931 1,486 2,625 325 1,673 131 1,192 92 857 57 645 60 $303,884 33,946 5,880,976 7,474,112 $17 $23 11, 541 15,388 _ $23 $6 15,388 3,847 8,103,134 29, 581 39,441 39,441 9,860 6,864,625 6,467,059 11,767,248 23, 285 31,047 31,047 7,762 32,786 43,714 43, 714 10,928 34,341 42,536 42,536 8,195 36,216 44,042 44,042 7,826 34,387 41,184 34,484 40,652 g fed 9,155,939 842, 638 7,724,988 6,406,737 482,071 5,449,665 570,570 | | " 41,184 6,797 40,652 6,168 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. A a o TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample (see p. 1)—Continued fcO KENTUCKY—Continued Tax before tax credits Income classes $9,0000 to $10,00.. $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. Number tax after of I Net income1 Net tax credits returns 448 386 315 291 213 173 561 337 178 222 106 54 34 15 13 10 23 8 3 1 6 1 1 1 Normal tax $4,249,801 4,056,370 3,610,629 3,633,853 2,856,572 2,509,991 9,649,011 7, 537,492 4,859,041 7,697,198 4,684,293 2,937,727 2,186,297 1,122,180 1, 111, 143 955,492 2,823,692 1,316,221 $32,491 36,327 36,659 43,507 35,264 37,972 197,142 222,904 192,514 420,930 327,246 234,181 215.536 119,260 127,968 129,315 381,658 185,840 $38,184 39,607 37,001 41,136 31,978 33,405 147,204 121,788 83,300 148,478 91,394 47,094 42,838 18, 541 14,895 25,278 35,068 12,212 (3) 2,088,761 320,813 :3) 19,116 iI Surtax 12^ per cent on capital net gain from sale of assets held more than 2 years $1,991 4,689 7,786 7,296 67,553 117,203 118, 305 282,831 231,685 167,619 134,395 93,057 82,321 96,266 228,995 152,473 (3) () 184,872 (3) $4,884 11,035 25,782 40,827 8,845 34,704 8,512 118,708 32,719 (3) 117,450 Tax credits Total 12M per cent on 25 per cent capital net of tax on loss from earned net sale of income assets held more than 2 years $38,184 41,598 41,690 48,922 39,274 42.074 214,757 238,991 201,605 436,193 334,114 240,495 218,060 120,443 131,920 130,056 382,771 197,404 $5,693 5,271 5,031 5,415 4,010 4,102 17,615 16,087 9,091 14,766 5,881 3,875 1,943 862 1,099 741 1,083 784 () 321,438 (3) 625 I o m $497 987 2,439 581 321 2,853 30 10,780 a o $5,000,000 and over,. Classes grouped 3__. 61,496 336,986 95,690 494,172 Total.. 33,004 172, 582,213 2,739,715 4,027,734 1, 388,040 2,324,992 499,156 4, 212,188 165,966 j 18,488 Nontaxable 2 . Taxable 12,870 ! 20,134 36,976,340 135, 605,873 4,027,734 1,388,040 2, 324,992 499,156 4,212,188 165,966 18,488 603 LOUISIANA $636,860 1,095 Under $1,000 K 12,181 33 Under $1,000 2 ... $77 $102 6,970,992 4,664 $1,000 to $2,000 _ _ _ 6, 232,478 3, 563 $1,000 to $2,000 2 9,703 12, 938 9,458,420 3,799 $2,000 to $3,000 7,989,763 3,386 $2,000 to $3,000 27, 878 37,170 16,374,129 $3,000 to $4,000 2 _ _ 4,670 $3,000 to $4,000 2 6,911,255 1,942 22,955 i 30,607 8,966,510 2,049 $4,000 to $5,000 $4,000 to $5,000... __ 13, 044,295 2,906 36,472 48,629 1, 666,990 $5,000 to $6,000 K 12, 795, 770 57,270 | 72,511 $5,000 to $6,000 2,337 736, 754 $6,000 to $7,000 2 114 10, 039,909 1,555 $6,000 to $7,000 56,097 : 68,765 587,777 80 $7,000 to $8,000 2 7,870,495 54,781 i fiS.fi.TO 1,058 $7,000 to $8,000 ._-•_ 455,904 53 $8,000 to $9,000 2__. _ 6,125,608 724 $8,000 to $9,000 _ 49,411 57,779 400,482 42 $9,000 to $10,000 2___ _ 4,408,187 466 43,454 $9,000 to $10,000 50,115 4, 049,078 386 43, 261 $1,865 47, 060 $10,000 to $11,000 3,177,646 277 43, 935 4,050 44,579 $11,000 to $12,000 3,002, 787 241 46,121 6,107 44,366 $12,000 to $13,000 2,303,171 171 38,394 5,754 35,621 $13,000 to $14,000 _ _. 2,267,007 156 41,457 7,901 37,092 $14,000 to $15,000 8,454,404 496 193,812 56,408 150,116 $15,000 to $20,000 5, 240, 542 238 169,956 76,084 102, 111 $20,000 to $25,000 2,911,856 106 127,356 72,231 58,691 $25,000 to $30,000 4,724, 292 138 268,592 167,958 103,963 $30,000 to $40,000 $2,322 3,402, 097 76 256,422 158,492 85,587 15,526 $40,000 to $50,000 2, 510,965 46 207,444 145, 073 45,484 19,865 $50,000 to $60,000 _ 2,007,166 31 190,528 140,929 42,209 8,963 $60,000 to $70,000—. _ 1,698,864 23 168,961 126,826 18,815 24,826 $70,000 to $80,000 1,705,615 20 193,177 152,127 23,173 19,029 $80,000 to $90,000 _ 959, 048 10 120,122 70,933 14,960 34, 787 $90,000 to $100,000 _ _ 2,899,515 25 379,416 278,312 56,504 46,845 $100,000 to $150,000... 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. 3 Classes grouped to conceal net income and identity of taxpayer. $102 $25 12,938 3,235 37,170 9,292 30,607 j 7.652 48,629 12,157 72,511 15, 241 68,765 12,668 I 65,659 10,878 ! 57, 779 8,368 50,115 48,925 48,629 50,473 41,375 44,993 206,524 178,195 130,922 274, 243 259,605 210,422 192,101 170,467 194,329 120,680 381,661 6,661 5,664 4,694 4,352 2,981 3,536 12, 712 8,239 3,566 5,369 3,183 2,418 1,573 1,506 1,152 558 2,245 m M Q O Q O $282 560 2 years and net loss for prior year CO TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample (see p. 1)—Continued LOUISIANA—Continued Tax credits Tax before tax credits Number of returns Income classes Net income 1 Net tax after tax credits Normal tax Surtax cent on capital net gain from sale of assets held more than 2 years Total WA Per cent on 25 per cent capital net loss from of tax on sale of earned net assets held income more than 2 years > $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 t o $1,500,000. __ $1 500 000 t o $2,000,000 $2,000,000 t o $3,000,000 $3,000,000 t o $4,000,000 $4 000,000 t o $5,000,000 $5,000,000 a n d over Classes grouped 3 6 2 1 1 _ _ _ _ _ _ _ . $997,039 $171,015 $22,138 $149,368 $171, 506 $491 (3) (3) (3) (V) (3) (3) (3) (3) (3) (V) _ a o . . 1,258,310 156,772 19,356 155, 715 $39, 364 214,435 471 $57,192 Total 37, 293 175, 254,161 3,174, 839 1,396,100 1, 776,133 211, 527 3, 383, 760 150, 887 58, 034 Nontaxable 2 Taxable 16, 873 20,420 46, 254,818 128,999, 343 3,174,839 1, 396,100 1, 776,133 211, 527 3,383,760 150,887 58, 034 MAINE 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— o 654 61 2,392 2,086 2,159 1,451 2,392 805 $375,152 L 35,598 3,737,844 I. 3,578,056 j 5,364,932 L. 3,430,588 j 8, 367, 788 !. 2,884,040 $290 5,633 12,424 9,193 I $387 7,510 j. $387 $97 7,510 ~I,~877" 16,565 ~16~565* 4,141 12,258 ~12,~258~ ~3~065" 3 $4,000 to $5,000»__ $4,000 to $5,000 $5,000 to $6,000 2 $5,000 to $6,000 $8,000 to $7,000 2 $6,000 to $7,000 $7,000 to $8,0002 $7,000 to $8,000.. _. $8,000 to $9,000 2 $8,000 to $9,000 $9,000 to $10,000 2 $9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000 $30,000 to $40,000 $40,000 to $50,000 $50,000 to $60,000 $60,000 to $70,000 $70,000 to $80,000 $80,000 to $90,000 $90,000 to $100,000 $100,000 to $150,000 $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 873 1,094 160 940 79 625 45 480 26 373 19 300 220 193 155 101 105 331 163 101 120 66 37 23 12 11 11 27 7 2 3 2 2 1 2 1 3.847,080 4,906, 607 862, 765 5,158,911 509,196 4, 044,219 334,209 3,582,122 218,900 3,161,560 178, 332 2.841,081 2,306,920 2,220,572 1,934,998 1,359, 623 1,523,516 5,700,072 3, 637,565 2, 756, 649 4,096,226 2,945,105 2,024,168 1,469,284 906, 748 926,598 1,053,454 3,173,549 1,199,382 452,983 826,566 720,254 935,406 (3) 18,710 8,799 9,911 23, 796,198 79,284, 650 11,767 15, 689 15,689 3,922 19,159 24, 111 24, 111 "4,~952" 19,304 '~23~583~ 23,583 4,279 20,951 ~24~846" 24,840 ~3,~889" ~2l,~255" 24,936 24,936 ~3~68l' 22,167 20,138 23,261 21,806 16,926 23,036 111, 390 110, 335 111, 747 218, 935 211,159 167, 690 140,906 98,125 109,267 123,124 414,063 183,489 83,181 124,552 119,599 145,251 (3) 25,532 21, 769 23,476 20,699 15,260 20,572 84, 085 62,389 49,401 77,240 61,234 39, 374 21,410 15,399 16,450 9,988 31,860 11,419 9,662 14,641 9,419 4,485 25,532 22,842 26, 330 24,513 18, 667 25,790 123,168 117,931 117,415 227,461 217, 857 170, 862 142,914 3,365 2,704 3,492,230 580,618 29,787 388,402 172,927 591,116 414 10,084 103,080,848 3,300,741 2,109,911 477,652 3,412,993 94,426 17,826 3,300,741 2,109,911 477,652 I 3,412, 993 94,426 17,826 $1, 073 2,854 3,814 3,407 5,218 39, 083 55, 542 68, 014 144, 765 139,704 113,954 91,194 78,864 90,098 111,210 317, 324 154, 302 73,916 53, 412 81,539 92,222 (3) $5,456 16,919 17,534 30,310 4,539 3,530 5,640 67, 340 19,086 56,785 28, 645 48,941 (3) 110,078 126,838 416,524 184,807 83,578 124,838 119, 603 145, 648 (3) 2,707 1,741 2,754 11, 778 7,596 5,668 7,647 4,075 3,143 2,008 364 811 1,135 1,940 520 397 286 4 397 $879 2,623 29 313 2,579 521 798 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. a Classes grouped to conceal net income and identity of taxpayer. TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample {see p. 1)—Continued MARYLAND Tax before tax credits Income classes Under $1,000 2 Under $1,000 $1,000 to $2,000 2_ $1,000 to $ 2 , 0 0 0 — $2,000 to $3,0002 . $2,000 to $3,000... $3,000 to $4,000 2_ $3,000 to $4,000... $4,000 to $5,000 2. $4,000 to $5,000.._ $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 1,877 267 5, 883 6,571 5,135 7,498 7,411 5,092 3,847 4,839 431 3,034 196 2,204 105 1,637 86 1,228 85 1,039 835 703 524 446 424 1,287 693 443 482 260 121 106 Net income l $1,077, 766 176, 845 9,198,169 11,496,284 12,863, 215 18,118,974 26,058,863 18,377, 579 16, 730,451 21,818,165 2, 328,131 16, 658, 512 1, 260, 537 14,241, 495 784, 229 12,235, 676 720, 880 10,393, 522 806, 551 9,851, 798 8,752, 580 8,060, 633 6,539, 864 6,008, 702 6,158, 908 22,225, 044 15, 440, 345 12,068,402 16, 541, 580 11, 549,159 6,618,448 6, 794,781 Net tax after tax credits Normal tax $1,525 j $2,034 18,775 ! 25,033 123^ per cent on capital net gain from sale of assets held more than 2 years Surtax i ""I Tax credits Total 12H per cent on 25 per cent capital net of tax on loss from earned net sale of income assets held more than 2 years $2,034 $509 25,033 6,258 Hj Q Ul ii ui 69, 297 92,396 92 396 23,099 53, 249 70,999 70, 999 17, 750 47,799 i 63.731 63, 731 15, 932 68, 894 88, Oil 88,011 19,117 o 74,491 92, Oil 92,011 17, 520 O 76, 708 92. fill 92,611 15,903 g 75,838 89.843 89,843 14,005 87, 551 86,146 93, 239 84,450 86, 233 100,222 508,177 519, 653 548,760 979,284 838, 624 569, 601 656,923 101,845 95,801 95,002 82,943 81, 709 91,277 398,624 321,023 281,810 395,531 248,144 139, 470 133,170 101,845 99, 793 105, 213 95, 839 97,056 112,397 557, 431 556, 671 575, 514 1,010, 791 862,687 583, 862 667,408 14, 294 13, 647 11, 974 11,389 10, 823 12,175 49, 254 37,018 26, 754 28, 952 18,607 9,406 8,500 $3,992 10, 211 12,896 15, 347 21,120 158,807 235, 648 293, 704 589, 661 541,853 372, 613 408,450 $25, 599 72,690 71, 779 125, 788 $2,555 5,456 4,855 1,985 $70,000 t<f$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 57 51 41 78 | 37 4,223, 221 4, 321,061 3,908, 262 9,181,452 6, 356,078 2, 044,187 2, 277, 274 3,962, 986 3, 086,924 444,032 475, 492 480, 883 1, 244,447 988,454 313,195 312, 914 613, 934 516, 280 (3) 3,478, 541 13, 743,191 478, 996 1,959, 390 68,191 66,154 ; 67,345 ! 162,516 i 104,697 I 24,305 [ 41,666 ! 40,558 I 9,277 ! I 2,247 ! 7,011 I 2,131,950 | 386, 230 33,332 j Total.. 65, 099 390,671,215 | 13,859,686 3, 710, 317 Nontaxable 2 . Taxable 25,056 40,043 71,828, 792 318,842,423 13, 859, 686 3,710,317 72,501 I 130,465 1 114,813 ! 251,467 I 171,387 i 77,497 I 45,716 j 218,855 j 85,431 l (3) 452,108 483, 744 484, 040 1, 262, 204 991,117 313, 786 409,099 614,869 517,059 (3) 3,464 ! 3,360 ! 3,026 I 6, 760 I 2,095 ! 547 ! 734 I 935 457 139,627 695,447 337,126 I 1, 257,182 j 479,000 1, 959, 640 4 250 272, 807 80, 352 386,491 7, 547,368 3,138, 648 14,396,333 404,779 j 131, 868 14,396, 333 404,779 131,868 311,416 287,125 301, 882 848, 221 715,033 211, 984 321, 717 355,456 422,351 (3) 7,547,368 3,138, 648 4,612 4,892 131 10,997 568 44 95,451 322 261 Q CO MASSACHUSETTS 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». $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» 1 9,217 1,070 25, 615 32,801 27,083 19,182 23, 572 9,571 8,290 11,605 1,096 7,168 609 5,775 402 4,308 319 3,315 257 $5,205,875 550,743 40,369,613 56,475,934 66,350,404 45,499,214 81,980, 501 34,141,685 36,282, 524 51,993, 735 5,951,963 39,324, 206 3,948,157 37,508,228 3, 013,272 32,359,155 2, 701,848 28,150,391 2,440,054 $4,444 $5,926 "" 42,011 56,014 """ 56,014 14,003 165,527 220,703 220,703 55,176 34,973 $5,926 $1,482 104,920 139,893 139,893 120,835 161,113 161,113 40,278 145,846 193,032 193,032 47,186 182,933 228,156 228,156 45,223 185,046 227,081 227,081 42,035 186,588 225,843 2^5,843 39,255 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. * Nontaxable. Specific exemptions exceed net income. a Classes grouped to conceal net income and identity of taxpayer. Q O TABLE 9.—Individual returns by*States andlT erritories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample {see p, 1)—Continued 00 MASSACHUSETTS—Continued Tax credits Tax before tax credits 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 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 t o $50,000 $50,000 to $60,000 $60,000 to $70,000 $70,000 to $80,000 $80,000 t o $90,000 $90,000 t o $100,000 $100,000 to $150,000 $150,000 t o $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 t o $750,000 $750,000 t o $1,000,000... $1,000,000 t o $l,500,000_ $1,500,000 to $2,000,000_ $2,000,000 to $3,000,000. $3,000,000^0 $4,000,000$4,000,000^0 $5,000,000. Number of returns 2,656 2,414 1,913 1,587 1,349 1,115 3,830 2,177 1,381 1,558 894 569 391 279 180 127 359 135 72 37 30 18 16 7 4 2 i 1 tax after Net income * Net tax credits $25,333,803 25,291, 790 21,966,804 19,824,404 18,210,607 16,151,482 66,152,502 48,575,697 37, 764,556 53,679,909 39,984,881 31,158,395 25,204,123 20, 791,260 15,324,291 11,988, 839 43, 648,664 23,345,423 15,942,107 10,136,732 10,406,059 7,866, 709 10,199, 774 5,996, 813 4,662,047 (?) $201,489 217,162 228,743 236,675 244,488 243,107 1,357,337 1,520,942 1,604,592 2,976,526 2,819,734 2,579,286 2,382,085 2,140,465 1, 692,400 1,441,402 5,759,380 3,401, 578 2,586,048 1,687,859 1,678,661 1,345,465 1, 663, 614 980, 720 763,944 (3) Normal tax Surtax $241,574 244,308 239,189 232,651 235,712 224,143 1,052,432 908,717 770,668 1,093,935 828,152 582,135 426,475 320,398 228, 690 195, 648 598,178 338.191 229,601 129,065 105,905 141, 221 89,325 52,030 47,828 $11,659 28,367 39,160 46,701 55,205 467,495 752,020 930.219 1,924,524 1,913,328 1,790,136 1,681,639 1,499,873 1,265, 624 1,102,012 4,333,369 2,412,325 2,008,256 1,333, 560 1,166, 863 836,387 1,018,467 577,511 385,504 8 12H per cent on capital net gain from sale of assets held more than 2 years $85,084 201,478 285,653 333,205 381,049 270, 682 184, 032 1,008,248 772,616 365, 719 246, 793 421,340 372,172 557, 644 352,170 330,999 (*) (3) Total $241,574 255,967 567,556 271,811 282,413 279,348 1,519,927 1,660,737 1,700,887 3,103,543 2,942,958 2,657,924 2.441,319 2.201,320 1, 764, 996 1,481,692 5,939,795 3,523,132 2,603,576 1,709,418 1,694,108 1,349,780 1, 665,436 981,711 764,331 (3) 12H Per cent on 25 per cent capital net of tax on loss from earned net sale of income assets held more than 2 years $40,085 38,805 38,813 35,136 37,925 36,241 162,590 139, 795 96,295 108,746 68,375 37,355 26,429 24.431 15,334 11,124 30,528 87,968 7,324 4,075 3,165 2,178 1,625 991 387 o $18,271 54,849 41,283 32,805 36,424 57,262 29,166 149,887 33, 586 10,204 17,484 12,282 2,137 197 O O $5,000,000 and over.. Classes grouped 3 ._. Total Nontaxable* Taxable _... 5,418,041 ._ _ __j 214,356 1,189, 273, 214 I 96,460 J 117,896 248,244,211 941,029,003 207,188 1,058,622 43,949, 866 11,138, 279 1,058,014 28,307,291 I 6,376,072 45, 821,642 1,375,939 495,837 45,949,866 28,307,291 45,821, 642 1,375, 939 495,837 124,347 11,138,279 727,087 6,376,072 MICHIGAN Under $1,0002 Under $1,000 $1,000 to $2,000 2___ $1,000 to $2,000 $2,000 to $3,000 2__. $2,000 to $3,000 $3,000 to $4,000 2... $3,000 to $4,000 $4,000 to $5,000 2__$4,000 to $5,000 $5,000 to $6,000 2_-$5,000 to $6,000 $6,000 to $7,000 2_ _. $6,000 to $7,000 $7,000 to $8,000 2__$7,000 to $8,000 $8,000 to $9,000 *.-$8,000 to $9,000 $9,000 to $10,000J- $9,000 to $10,000—$10,000 to $11,000— $11,000 to $12,000— $12,000 to $13,000— $13,000 to $14,000— $14,000 to $15,000— $15,000 to $20,000— $20,000 to $25,000— $25,000 to $30,000— $30,000 to $40,000— $40,000 to $50,000— $50,000 to $60,000— $60,000 to $70,000— $70,000 to $80,000... $80,000 to $90,000— $90,000 to $100,000.. 4,404 271 18,849 11,392 14,322 33,004 20,480 15,101 6,836 18,001 728 6,415 270 4,536 187 3,416 131 2,443 129 1,932 1,632 1,330 1,027 900 719 2.481 1,283 810 893 530 328 213 159 79 $2, 571, 728 137,860 $992 29,336,948 20,499,877 47, 707 35, 760,988 78,843,692 334, 286 71, 859,329 52, 033. 402 268, 603 29, 770,377 81,040,478 314, 501 3,925, 616 35,135, 693 128,464 1, 743,880 29,459,488 145,117 | 1.384,650 25,647, 227 150, 610 1,104,116 20,758,982 149, 636 1,223,686 18.359, 981 156,739 ! 17,102, 323 176,586( 15, 271,719 172, 516 12,812,176 163,678 12,141,973 179,710 | 10,403,507 177, 237 42, 725, 746 963,381 28,608,851 944,173 22,089,815 983,053 30,698,571 1,753.482 23, 535,171 1.716,474 17,816,723 1,526, 267 13,710,641 1,339,149 11,918,976 1,247,088 6,728,542 785, 208 8,179,544 980, 213 1 Capital net gain from sale of assets held more than 2 years is included in net income, but capital are not deducted. 2 Nontaxable. Specific exemptions exceed net income. 3 Classes grouped to conceal net income and identity of taxpayer. $1,323 $1,323 $331 63, 610 63,610 15,903 445,714 445, 714 111,428 358,137 358,137 89, 534 ~419,~335 419,335 104,834 165, 210 165, 210 36,746 " 179," 823 "179,823 ~34~ 706" 183,093 183,093 32,483 178, 788 178,788 29,152 186, 848 196, 537 181,172 163,495 174,329 165,412 789, 508 594,837 503,639 683,615 518, 728 373,362 260, 211 202, 512 135, 537 122,669 186,848 204,451 200, 521 188,664 205,949 201,175 1,087, 351 1,033, 715 1,042,432 1, 839, 537 1.764,789 1, 568,194 1,376, 696 1, 280, 579 818,492 998, 938 than 2 years and 30,109 27,865 28,005 24,986 26,239 23,938 123,970 89,542 59,379 72,887 43,934 29,497 21, 679 $7,914 19,349 25,169 31,620 35,763 297,843 438,878 538, 793 1,100, 904 $55,018 1,121.191 124,870 1,006, 023 188,809 215.832 900,653 857,495 220, 572 557,894 125,061 691,094 185,175 net loss from sale of assets held more IP H H O o o g fed $13,168 4,381 12,430 15,868 14,117 19,374 7,920 25,364 10, 631 net loss for prior year CD TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample (see p. 1)—Continued to MICHIGAN—Continued o T a x before tax credits Income classes Total... Nontaxable 2_ Taxable 235 78 46 37 37 14 14 10 5 6 4 2 1 175,806 66, 336 109,470 Net income, Normal tax Surtax 128, 204. 535 13, 504.599 10, 225,587 10,057, 700 12,892, 552 6,230,214 8,539,380 8,333,324 5,993.652 10,782, 739 8,949,685 $3, 723,014 1,943,102 1,565,619 1, 530,971 1,940, 559 917,089 1, 282,830 1,413,252 996, 717 1 681,001 1,631, 564 (3) 12,029, 588 2,169, 211 950,085.831 178, 681,318 771,404, 513 35, 599, 799 8, 544, 815 21, 746, 985 35, 599, 799 8, 544, 815 21, 746,985 $416,365 180,475 127,807 139, 741 82, 376 38, 510 79,166 99,899 40, 408 54, 707 35,107 () 2,810 12H per cent on capital net gain from sale of assets held more than 2 years Total Kp cent on 25 per cent capital net of tax on loss from earned net sale of income assets held more than 2 years $2, 524, 650 1, 217,433 1,003,336 1.129, 220 1,266, 651 667, 283 880, 776 849, 604 623,161 814,172 1, 330, 579 (3) $838,424 556, 503 439,760 380, 052 649,345 295, 966 449,372 464,879 333, 668 812, 921 266, 249 (3) $3, 779,439 1,954,411 1,570,903 1,649,013 1, 998,372 1,001,759 1,409,314 1,414,382 997, 237 1, 681,800 1, 631, 935 (3) $21,194 6,216 5,190 4,178 3,343 1,408 1,194 1,040 520 799 371 1.809,537 | 357,100 6, 959, 576 2,169,447 37, 251,376 236 1^132,967 518,610 6,959, 576 37, 251,376 1,132,967 518, 610 1,950 164 6,605 11,125 5,915 5,731 7,532 $1,139,383 109,581 10,179,193 19,003,326 14,827,052 13.428.528 26,371,438 o w o UJ Q o MINNESOTA U n d e r $1,000 2 U n d e r $1,000... $1,000 t o $2,000 $1,000 t o $2,000. $2,000 t o $3,000 $2,000 t o $3,000. $3,000 t o $4,000 $35, 231 5,093 94 113,864 54,470 83, 262 125, 290 90 TIST. $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 $500,000to$750,000—-$750,000to$l,000,000--$1,000,000 t o $1,500,000. $1,500,000 t o $2,000,000$2,000,000 t o $3,000,000$3,000,000 t o $4,000,000. $4,000,000 t o $5,000,000$5,000,000 a n d over Classes g r o u p e d * Number of returns Tax credits $1,067 $1,422 $1,422 $355 28,206 37,608 37,608 9,402 50,098 66,797 66 797 16 699 $3,000 to $4,000 2 -. $4,000 to $5,000 $4,000 to $5,000 2 $5,000 to $6,000 $5,000 to $6,000 2 $6,000 to $7,000 $6,000 to $7,000.. $7,000 to $8,000 2 $7,000 to $8,000— $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 _ Total 2 Nontaxable _ Taxable 2,747 2,818 4,219 152 1,809 109 1,378 57 962 48 754 643 483 376 326 264 851 454 279 325 180 99 56 40 29 23 46 18 11 7 10 3 3 1 61,439 25,554 35,885 9,823,031 12,299,510 18,984,999 1,984,251 13,545,409 975,397 11,702,490 813,176 10,358,179 483,271 8,145,406 458,540 7,147,052 6,736,818 5,548,503 4,677,095 4,398,834 3,823,756 14,629,125 10,105,200 7,680,803 11,210,486 8,015,040 5,389,234 3, 629,842 2,970,142 2,451,077 2,193,653 5,594,217 3,086,564 2,557,942 1,903, 658 3,418,529 1,352,101 (3) 38,283 28,712 "44," 645' 9,571 "597527" 59,527 I 59,787 59,787 "~53,"~666' 65,837 65,837 12,837 57,485 70,300 70,300 "12,815 54,005 65,163 "65," 163 11,158 57,336 61,470 59,912 54,810 60,831 58,133 293, 566 306,918 319,739 606,369 548,902 427,092 345,644 311, 620 282,154 275,188 722,717 467, 268 417,049 284,435 529,856 214,325 (3) 68,319 69,590 63,083 54,637 59,693 53,965 232,707 184,789 149,061 222,086 135,166 86,704 56,069 50,850 42,721 37,653 57,292 39, 065 19,158 2,718 30, 620 4,929 (3) $14,013 44,937 41,272 60,662 31,569 24,649 35,526 139,595 80,434 43,415 73, 775 191, 784 59, 545 (3) 68,319 72,653 70,195 63,820 71,049 67,092 334,610 338,375 339,187 640,923 565,436 437,570 350,963 317,030 284,649 278,255 734,842 469,384 418,539 284,876 530,329 214, 602 (3) 10,983 11,183 10,283 9,010 10,218 8,959 41,044 31,457 19,448 27,702 12,664 8,884 4,363 4,183 2,439 3,067 4,485 2,038 1,490 363 473 277 () $3,063 7,112 9,183 11,356 13,127 101,903 153,586 190,126 404,824 385,333 309, 594 234,232 234,611 217,279 205,076 537,955 349,885 355,966 208,383 307,925 150,128 (3) $6,852 3,870 1,594 956 1,227 56 7,640 78 78 I 2, 518, 585 295,670,416 69,531,211 226,139,205 314,144 7,383,307 3,369 2,188,968 265,937 45,311 4,435,958 | 1,107,113 314,617 7,732,039 326,381 22,351 7,383,307 2,188,968 4,435,958 7,732,039 326,381 22,351 1,107,113 473 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 2deducted. Nontaxable. Specific exemptions exceed net income. 1 Classes grouped to conceal net income and identity of taxpayer. fcO TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample (see p. 1)—Continued to l0 MISSISSIPPI Tax before tax credits ___ _____ _ Income classes U n d e r $1,000 » . . . U n d e r $1,000 $1,000 t o $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 t o $8,000 2_, $7,000 to $8,000-_. $8,000 to $9,000 2 . $8,000 to $9,000— $9,000 to $10,000 2 $9,000 to $10,000.. $10,000 to $11,000. $11,000 t o $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 t o $40,000. $40,000 to $50,000. $50,000 to $60,000. $60,000 to $70,000. Number Net tax after of Net income l tax credits returns 945 51 3,048 1,573 2,756 1,125 2,217 666 748 1,015 93 661 32 450 22 313 17 243 12 167 136 90 89 61 61 157 80 49 42 13 15 3 $594,259 27,438 4,739,711 2, 720,615 6,825,686 2, 676,270 7,663,469 2,402,522 3, 263, 210 4,549,307 499,495 3,618,212 204,464 2,898, 739 160, 253 2,346,615 145,066 2,057,357 113,288 1,585,957 1,431,687 1,032,757 1,107, 608 821,245 885,293 2,713,576 1, 759,861 1, 332, 537 1,445,028 580,246 824,466 200,268 Tax credits j Normal tax Surtax cent on | capital net j gain from I sale of I assets held more than 2 years Total 12Hper cent on 25 per cent capital net of tax on loss from earned net sale of income assets held more than 2 years Jjj $237 $316 $316 $79 ~4~354" "K 805" ~5~86B" I6,436 13,915 13,915 3,479 "7," 677' "16,* 236* ~10,~236' ~2,~559" 10,904 14, 539 14, 539 3,635 "l2,"818* ~I3,~852" ~I5~852~ ~3,~034" 3 o o "l4,168" "l6,~513" "I6,"513" 2,405 g ii O ~2~252 14,959 '147228' 16,117 16,117 ~I,~889' 13,472 13,855 12,499 13,259 12,708 16,171 59,902 15,291 14,778 12,404 12,164 11, 558 14,155 45,577 37,851 28, 766 38,567 14,021 21,884 2,508 15,291 15,477 13,730 14,290 13, 566 17,270 64,184 63,274 61,175 91,438 42,147 74,435 19,043 1,819 1,622 1,231 1,031 858 1,099 4,282 59,459 90,162 41,445 73,346 18,995 1,326 2,126 2,008 3,115 18,607 25,423 32,409 50,129 28,030 45,933 16, 535 $2, 742 96 6,618 1,716 1,276 702 1,089 Xfl $70,000 to $80,000 $80,000 to $90,000- 225,671 423,973 (3) 247,422 (a) $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 16,981 49,715 () 39,216 (3) 3 3,818 ( 6,643 7,109 (3) 7,120 43,856 6,257 32,340 17,195 214 719 39,739 (3) 412 111 614 334 "(T 755,113 135, 237 23,184 105,159 7,842 I 136,185 16,964 ! 64, 878, 684 816,429 420,782 414,815 23,845 j 859, 442 42, 503 510 9,890 ! 7, 074 | 24, 208, 901 40, 669, 783 816,429 420,782 | 414,815 23,845 ; 859,442 42,503 510 MISSOURI U n d e r $1,000 2 ...j 2,355 | U n d e r $1,000.... ... 187 j $1,000 to $2,000 2_ ! 11,914 $1,000 t o $2,000 I 13,142 j $2,000 to $3,000 2_ _ I 11,358 1 $2,000 to $3,000 I 8,216 I $3,000 to $4,000 2 _ . i 11.673 $3,000 to $4,000 I 5, 233 $4,000 to $5,000 2 i 3,765 ! $4,000 to $5,000.. i 6,920 ! $5,000 to $6,000 2_ _ I 518 1 $5,000 to $6,000 . i 4,135 i $6,000 to $7,000 2__ _ I 279! $0,000 to $7,000 I 2,974 ! $7,000 to $8,000 2_ i 156 ! $7,000 to $8,000.. ' 2,098 ! $8,000 to $9,000 2_ ._.. ; 147 | $3,000 to $9,000 I 1,602 ! $9,000 to $10,000 2 I 113 i 1 Capital net gain from sale of assets held more t h a n 2 years is included are n o t deducted. 2 N o n t a x a b l e . Specific exemptions exceed net income. * Classes grouped to conceal n e t income a n d identity of taxpayer. $1,468,762 $723 $181 $542 101,047 $723 19,004,306 11,304 45, 214 ~45~ 214" 33, 910 22,635,096 27,951,948 i 72,434 96, 579 ~96,~579~ 19.291,587 24,145 I. 40,917,021 16, 604 49,813 ~66,~4l7" 66,417 18, 887, 727 10,317,226 94,165 23,541 j 70, 624 94," 165' 30.960,049 2,811,528 ~I63,"919* "22," 552" 103,919 81,367 22,647,185 1,793,545 22,830 " 114," 781" 91,951 19,249,004 1,164,380 108,402 ~20,"487" "l68,"402' ~87~915 15,652,536 1,248,771 19,764 ! "116," 168" 90," 404 13,572,354 1,068,900 in net income, b u t capital n e t loss from sale of assets held more t h a n 2 years a n d n e t loss for prior year 3 IS H O U 3 o o g tel to CO TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample (see p. 1)—Continued fcO MISSOURI—Continued Tax before tax credits 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_ Number of returns 1,281 1,113 868 690 537 472 1,632 917 560 594 282 170 109 98 82 39 97 36 20 10 4 5 1 1 2 1 1 Net income l $12,159, 759 11,664,480 9, 971, 461 8, 623, 283 7, 258,949 6,832, 746 28,135, 533 20, 434, 576 15,349,220 20, 550, 439 12, 559,370 9, 263,878 7,004, 500 7, 283,497 6,896,930 3,693,392 11, 792,037 6,055,822 4, 501,362 2, 689,173 1,389,000 2,271,748 (3) Net tax after tax credits $95,037 97,185 101, 357 101,911 96,913 107, 797 563, 509 618, 597 632,315 1,125,171 870,136 758, 852 670,923 757,358 776, 758 455, 634 1, 627,898 917,001 663,115 432,353 228,319 377,753 (3) Normal tax $113,886 110, 868 107, 758 103,351 94, 690 101, 794 446, 672 369, 711 293, 273 413,658 234,837 167,697 122,940 105,493 101,144 57, 652 163, 557 81,028 43,163 36, 723 9,633 31,914 Surtax $5, 299 13, 062 17,189 19,170 23,442 198, 285 312, 432 381,244 753, 738 615, 054 563, 694 486,412 £89,462 604,393 329, 507 1, 271, 602 685,334 400,369 323,304 163,901 231,371 (3) 12H per cent on capital net gain from sale of assets held more than 2 years $22,786 47,944 48, 004 74, 651 72, 257 80,138 73,358 202, 083 156, 027 229, 554 74, 278 55, 074 115, 258 (3) Tax credits Total $113,886 116,167 120,820 120, 540 113,860 125, 236 644,957 682,143 674, 517 1,190,182 897,835 779,395 684,003 767, 212 785, 675 460, 517 1, 637, 242 922,389 673,086 434,305 228, 608 378, 543 (3) 12^ per cent on 25 per cent capital net of tax on loss from earned net sale of income assets held more than 2 years $18,849 18,982 19,463 18, 629 16,947 17,439 81,448 63, 546 42, 202 51,314 25,603 14,921 9,231 8,916 8,220 3,658 8,052 3,575 2,281 1,046 286 790 i $13,697 2,096 5,622 3,849 1,225 1,292 1,813 7,690 906 3 3 o o g $5,000,000 and over Classes grouped 3 Total Nontaxable Taxable 2 - . 8,371,003 1,083,404 9,555 132, 739 941, 271 1,083,565 161 96,407 501, 495,130 13, 738, 256 4,061, 365 8,121, 003 2,192,683 14, 375, 051 596, 967 39,828 42 278 54,129 113 746 387 387, 748, 743 13, 738,256 4, 061, 365 8,121, 003 2,192, 683 14, 375, 051 596,967 39,828 MONTANA 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 2 $4,000 to $5,000 ___ $4,000 to $5,000 2 $5,000 to $6,000 __. $5,000 to $6,000 $6,000 to $7,000 2--_ $6,000 to $7,000 $7,000 to $8,000 $7,000 to $8,000 $8,000 to $9,000 $8,000 to $9,000 2 $9,000 to $10,000 -_ $9,000 to $10,000—. $10,000 to $11,000— $11,000 to $12,000— $12,000 to $13,000-,. $13,000 to $14,000— $14,000 to $15,000— $15,000 to $20,000— $20,000 to $25,000— $25,000 to $30,000— $30,000 to $40,000— $40,000 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 tio $100,000- 371 21 2,434 3,406 1.935 2,276 2,466 775 1,075 1,127 95 753 22 467 19 324 11 217 9 143 129 100 67 56 42 149 63 18 33 19 7 7 1 $211,992 12,549 4,013, 541 5, 876, 848 4, 725, 597 5, 334,855 8, 807,048 2, 765,067 4, 673,920 5,093,085 505,260 4,124,039 140,120 3,007, 846 141,287 2,417,832 94, 659 1,843, 665 86,283 1, 348,815 1, 352, 652 1,148,188 837,243 754, 563 610,951 2, 557,861 1,393,994 490,864 1,157,852 867,867 383,907 457, 760 (3) $119 $158 $158 ~8,~820' "Il~7(i6" 11, 760 19, 772 ~26~363 26363 6,591 11, 294 '~2~824' 3,705 "8,170" 2,940 11,116 14, 821 l482T 15,370 18,802 18,802 3,432 14,000 16, 382" ~I6,~382' "2," 382' 14, 879 "l7,"678" I7678 2,199 14, 883 14, 883 ~I,~966" 13, 830 15, 001 15,028 13,973 13,447 10,837 65, 437 54,379 24,949 72,969 65,291 31,630 49,165 (3) 1.423 1,820 1,537 1,363 1,123 511 3,485 3,430 1,320 15, 370 985 304 715 12, c 12,407 13,181 13,491 12,610 12.324 10,326 61,952 50,949 23, 629 57, 599 63,140 28,676 48,450 (3) 13,830 14, 386 13, 596 12, 308 11, 503 8,750 47,611 33,377 12,842 29,129 19, 555 5,582 12,670 (3) $615 1,432 1,665 1,944 2,087 17,826 21,002 12,107 43,834 44, 663 21, 582 33,896 (3) 1,073 4,466 2,599 $1,166 2,650 I 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 qf 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. to TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample {see p. 1)—Continued fcO MONTANA—Continued Tax before tax credits Number of returns Income classes $100 000 t o $150,000 $150 000 t o $200,000 $200,000 t o $250,000. $250,000 t o $300,000 $300 000 t o $400 000 $400,000 t o $500,000 $500,000 t o $750,000 $750 000 t o $1,000 000 $1,000,000 t o $1,500,000 $1,500 000 t o $2 000 000 $2,000 000 t o $3,000,000 $3,000,000 t o $4,000,000 $4,000 000 t o $5,000,000 $5,000,000 a n d over Classes g r o u p e d 3 - Normal tax $12,407 6,977 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 income assets held more than 2 years 6 4 1 $710,610 717,115 $90,924 107,403 1 (3) (3) 988,288 155, 354 8,766 124,885 22,125 155,776 422 18, 651 69, 654,023 867, 944 394,830 467, 719 76,528 939,077 60,397 10,736 8.437 10,214 23,399,707 46,254,316 867,944 394,830 467, 719 76, 528 939,077 60 397 10 736 $52,833 87,348 $32,063 14,196 $97,303 108,521 09 $266 311 _ (3) o ux 09 _ j o o _ _ _ NEBRASKA 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... $6,113 807 a _ Total—. Nontaxable2, Taxable tax after Net income 1 Net tax credits Tax credits 1,437 i 105 4,181 i 3,242 I 4,000 ! 2,778 I 4,558 i 1,596 [ $833,983 56, 267 6,355,990 5, 626, 541 10,050, 260 6,599, 733 15,801,002 5,740,494 $458 $611 $611 $153 9,412 12,549 12,549 3,137 25,581 34,108 34,108 8,527 16,432 21,910 21,910 5,478 $4,000 to $5,000 2__ $4,000 to $5.000 $5,000 to $6,000 2__ $5,000 to $6,000 $6,000 to $7,000 2 $6,000 to $7,000 2 $7,000 to $8,000 $7,000 to $8,000 $8,000 to $9,000 2. _ $8,000 to $9,000 $9,000 to $10,000 2 $9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 . $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000. $30,000 to $40,000 $40,000 to $50,000 $50,000 to $60,000 $60,000 to $70,000 $70,000 to $80,000 $80,000 to $90,000 $90,000 to $100,000 $100,000 to $150,000 $150,000 to $200,000 $200,000 to $250,000 $250,000 to $300,000 $300,000 to $400,000 $400,000 to $500,000 $500,000 to $750,000 $750,000 to $1,000,000... $1,000,000 to $1,500,000.. $1,500,000 to $2,000,000. $2,000,000 to $3,000,000$3,000,000 to $4,000,000.. $4,000,000 to $5,000,000. $5,000,000 and over Classes grouped 3...... 1,520 2,560 227 1,665 73 1,014 40 711 32 436 16 355 257 198 172 144 100 329 189 83 68 33 14 16 4 3 7 3 Total.. 32,170 Nontaxable 2Taxable 16,084 16,086 6, 632,249 11, 516,563 1,217,203 9,093,239 467,801 | 6,564,198 I 289, 920 ! 5,296,147 i 269,798 3, 701,000 I 151,587 3,376,253 2, 694, 913 2,271,174 2,146,415 1, 941, 924 1,448,855 5,617,216 4,199,182 2,280,913 2,350,124 1,474,228 750,897 1,038, 668 248,544 676,891 357,068 (3) 28, 658 38,210 38,210 33,101 41,049 ~4l,~049' 7,948 31,765 "38,161" 38, 501 6,736 30,491 ~36,~l64" 36,164 5,673 26, 542 31,281 ~§I,~28T 4,739 32, 606 29,826 30,790 31,890 34,376 27,790 138,652 157,674 107, 572 142, 297 112,035 60,455 88,230 30, 710 30,381 80,148 48,226 (3) 4,660 3,995 4,242 4,149 3,982 3,183 15, 540 11,470 5,904 4,778 3,287 1,265 1,735 616 331 560 429 27,946 25,831 26,548 27,741 30,394 24,607 123,112 146,204 101,668 136,060 108, 702 56,535 86,495 30,094 30,050 79,588 47,797 (3) 32,606 28, 569 27,913 27,673 29,358 22,819 100,625 93,494 1 51,900 55,801 34,330 | 13,196 ! 13,277 3,669 5,177 8,778 5,420 (3) $1,257 2,877 4,217 5,018 4,971 38,027 64,180 55,672 84,103 72,993 43,402 63,107 11.907 25,204 40,483 35.908 (3) $2,393 4,712 3,857 11,846 15,134 30,887 6,898 i (3) 9,552 $1,459 46 2,655 M o w o i o o 695,155 115,935 13,146 105,575 118,781 745 2,101 130,131,079 1,427,747 822,134 658,901 75,787 1,556,822 122,814 6,261 822,134 I 658,901 I 75,787 | 1,556,822 122,814 6,261 42,069,793 |. 88,061,286 | 1,427,747 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 Nontaxabie. Specific exemptions exceed net income. 3 Classes grouped to conceal net income and identity of taxpayer. M to TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample (see p. 1)—Continued NEVADA Tax credits Tax before tax credits 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 $2,000 . $2,000 t o $3,000 2 $2,000 t o $3,000 $3,000 t o $4 000 2 $3,000 to $4,000 $4,000 t o $5 000 2 $4,000 to $5,000 $5,000 t o $6,000 2 $5,000 t o $6,000.._ $6,000 t o $7,000 2 $6,000 t o $7,000 $7,000 t o $8,000 2 $7,000 t o $8,000 . $8,000 t o $9,000 2 $8,000 t o $9,000. $9,000 to $10,000 2 $9,000 t o $10,000 . $10,000 t o $11,000 $11,000 t o $12,000 $12,000 t o $13,000. $13,000 t o $14,000 $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 to $60,000 $60,000 t o $70 000 $70,000 t o $80,000 .. . _ . ._ . .. _ - . . . . . Number of returns Net income * 75 $39, 227 318 1,272 308 689 439 270 151 356 23 241 14 180 12 29 13 4 7 516, 871 2, 203,441 747,693 1,613,476 1, 542, 898 947,960 657,991 1, 601, 761 124, 385 1,319,301 90,435 1,154, 841 58, 507 724,915 25, 882 493,089 9,177 405,688 439,743 242,316 149, 263 93,801 173,236 502, 250 282,172 111,473 241,969 2 1 108,535 (3) 98 3 58 43 42 21 12 Net tax after tax credits Normal tax Surtax 12K 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 sale of earned net assets held income more than 2 years $3,328 $4,437 $4,437 $1,109 6,056 8,075 8,075 2,019 3,592 4,789 4,789 1,197 5,155 6,874 6,874 1,719 6,373 8,047 8,047 1,674 6,702 8,107 8,107 1,405 5,561 6,508 6,508 947 4,280 4,904 4,904 4,121 4,453 3,210 2,414 1,070 2,804 10, 478 9,062 2,864 13, 637 4,566 4,788 3,255 2,404 1,089 2,394 7,774 5,657 65 4,781 4,566 4,970 3,545 2,697 1,234 2,978 11, 242 9,702 2,931 13, 717 8,207 (3) 1,222 $182 290 293 145 584 3,468 4,045 2,866 8,936 3,522 (3) $3,732 (3) c) 8 ' 476 624 445 _ 517 335 283 164 174 764 640 67 80 269 i $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.... (3) () 00 (3) $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 !0, 937 125,432 10,980 | 102,677 11,801 125,458 26 243, 257 14,458 Total.. 4,702 17,443,233 228, 799 100,716 127,008 15,533 Nontaxable 2 .. Taxable 1,340 ! 3,362 3,813, 066 13, 630,167 228, 799 100,716 127,008 15,533 243,257 14,458 I i Xfl H NEW U n d e r $1,000 2 U n d e r $1.000 $1,000 to $2,000 K. $1,000 to $ 2 , 0 0 0 — $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 , 0 0 0 — $8,000 to $9,000 2__ $8,000 to $9,000.._. $9,000 to $10,000 K $9,000 to $10,000— 532 47 1,970 1,982 1,702 1,305 1,592 703 530 1,061 136 564 73 437 47 254 31 222 34 201 $325,420 28,958 3,060,856 3,403,892 4, 230, 598 3,097,007 5, 555, 585 2, 519,877 2, 341,860 4, 763,669 740,843 3,096,391 471, 446 2, 853,816 353,461 1, 924,866 263, 612 1,889, 855 318,821 1,911,467 M HAMPSHIRE $214 Q $285 5,234 6,979 11,153 14, 871 7,309 9,745 $71 $285 6,979 1,745 3,718 14,871 9,745 2,436 15, 560 3,890 § 3 o o :::::::::::: 11, 670 15, 560 10,099 12, 762 12, 762 2,663 13,455 16, 313 16,313 2,858 9,287 11, 245 11,245 1,958 11, 840 13,840 13,840 2,000 13, 952 16,035 | 2,083 16,035 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 to TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample {see p. 1)—Continued NEW HAMPSHIRE—Continued Tax before tax credits 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. Number jN f f ft of tfx cremts credits returns i Net income i tax 126 100 106 86 44 239 114 60 66 41 17 15 6 9 7 11 6 3 1 1 1 $1,323,331 1,149, 735 1,319,412 1,163,966 637,047 4,120, 287 2,555,663 1,639,869 2,270,702 1,828,046 903, 244 976,670 450,837 763,168 653,026 1,307,543 1,050, 591 660,818 $10,165 10,499 14,499 14,876 7,671 80,400 75,969 67,148 123,308 129,507 65,879 85,358 45,304 69,806 72,697 171,444 151,400 90,492 (3) Normal tax $11,069 10, 242 13, 789 13, 784 6,595 58,355 40,893 30,440 43,419 35,147 10, 750 11,384 5,585 6,395 3,178 14,653 14,310 1,086 Surtax 12H per cent on capital net gain from sale of assets held more than 2 years $5, 058 16, 564 12,816 23, 522 12, 756 16, 220 6,446 19,197 42,495 29, 570 CO o Tax credits ^ p cent on Total 25 per cent capital n e t loss from of tax on sale of earned net assets held income more t h a n 2 years $11,696 11,738 16,358 16,827 I 8,775 j 87,250 80,859 71,025 I 126,686 132, 776 66, 331 86,172 45, 578 80, 249 72, 997 174,439 152, 990 91,311 (3) $1,531 1,239 1,859 1,951 1,104 6,850 4,890 3,877 3,341 2,893 452 814 274 576 300 1,373 620 159 3 a $37 376 j o o 9,867 1,622 970 660 g 2,634,694 444, 296 40,453 268,008 136,027 444,488 192 14,484 70, 560,949 1, 824, 931 489,162 1, 086,347 320,671 1,896,180 57, 717 13,532 6 647 7,837 17 662,502 52,898,447 1, 824,931 489,162 1,086, <*47 320,671 1,896,180 57,717 13,532 Classes grouped 3 Total Taxable - -- NEW JERSEY $1,617,917 Under $1,000 2 2,855 356,435 $3, 354 $4,472 Under $1,000. 2 633 25,144,183 $1,000 to $2,000 --15,704 47,138,044 $1,000 to $2,000— — 27,120 43,570,441 $2,000 to $3,0002 17,681 55,315,258 203,341 271,122 $2,000 to $3,00023,302 2 86,326,464 $3,000 to $4,000 ! 24,318 37,683,943 152,121 $3,000 to $4,000.2 — — -I 10,522 47,041,474 10,854 $4,000 to $5,000 59,474,281 I 148, 621 13, 231 " 198." 162' $4,000 to $5,0005,188,468 |. 968 $5,000 to $6,000 2--57,687,633 I ""207,~l26" 10, 573 ~257,~356" $5,000 to $6,000 2 2,479,253 !. 385 $6,000 to $7,000 ... 307,362 ! 46,433,888 ! 7,171 254,344 $6,000 to $7,000 2 251 1,880,186 '. $7,000 to $8,000 ... 5,030 37,686. 958 217,280 265, 450 $7,000 to $8,000 2 169 1,428,784 . $8,000 to $9,000 --3,795 32,183,485 i 217, 675 "261521" $8,000 to $9,000 132 1,258,687 L $9,000 to $10,000 2.. 2,882 269,138 222, 650 27,468,633 | $9,000 to $10,000.... 2,360 264, 223 231,205 24,778,834 | $10,000 to $11,000— 1,923 259,352 244, 810 22, 102, 121 i $11,000 to $12,000— 1,519 242,074 238,818 18, 994, 992 $12,000 to $13.000... 1,211 235,494 238,143 16, 330, 762 $13,000 to $14,000— 1,114 254,136 266.914 16,164, 277 $14,000 to $15,000— 3,392 1,282,793 1,057,846 58,408,613 $15,000 to $20,000... 1,856 896,046 41,496,021 1, 380, 544 $20,000 to $25,000... 1,188 760,638 32,499,059 1,452, 624 $25,000 to $30,000— 1,191 973, 565 40,948,668 2, 364,638 $30,000 to $40,000... 618 646,332 27, 702,465 2,153, 691 $40,000 to $50,000— 368 423,933 20,093, 717 1, 739, 307 $50,000 to $60,000... 270 374,959 17,619,115 1, 782,108 $60,000 to $70,000... 177 226,966 13,327,422 1, 406,995 $70,000 to $80,000— 107 197, 716 1,085. 702 9,033,342 $80,000 to $90,000... 153,425 $90,000 to $100,000.. 970,653 7,689,998 1 Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from are not deducted. 2 N on taxable. Specific exemptions exceed net income. 8 Classes grouped to conceal net income and identity of taxpayer. $4,472 $1,118 | "9979I7" "247979" 271,122 "67"78i" "I52,"i2l" 198,162 49,B '257,"356" 50,230 307,362 53,018 " i 657450' 18," 170 -467846 269,138 275. 571 287,607 279,532 277,869 309,104 1,462.714 1,529.676 1. 554,499 2,482, 448 2,215.027 1,785,285 1,815,500 1,428,613 1,097,322 $11,348 28, 255 37, 458 42, 375 54,968 404.868 633,630 793,861 1, 453,837 $55.046 133,565 1,435,130 197,809 1,163. 543 210, 106 1,230,435 191,277 1,010.370 138,640 760,966 140, 537 692,922 sale of assets held more than 2 years and 46, 488 44,366 42. 797 40,714 39,726 42,190 179.921 149,132 101,875 111,481 $6,329 56,627 4,709 34,598 11,380 26,277 7,115 16,349 5,269 10, 174 1,446 9,053 7,178 net loss for prior year IS Q CO 3O o TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample (see p. 1)—Continued CO to NEW JERSEY—Continued Tax credits Tax before tax credits Number of returns Income classes $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 3 254 96 55 23 37 16 15 5 5 6 1 2 1 1 $30,337,168 16,367,151 12, 263, 899 6,291,342 12,838,027 7,009,131 8,395, 609 4, 229, 794 6,100, 267 10, 912,309 (3) () _ _.| Net tax after tax credits $4.149,164 2,506,711 1,956,113 981,428 2, 222,083 1,158,174 1,377,159 856, 897 1,027,987 1,579,506 (3) () Normal tax $517,153 243,439 180,103 69, 214 226, 349 84, 960 29,069 64, 439 5,946 40,331 8 Surtax $2,899, 240 1,872, 511 1,491,659 662,464 1, 525, 293 734, 613 1,026, 589 802, 802 762,986 510,774 (3) () 2, 594,313 22,205 195,46 38,911,894 10,539,528 73,317 122,150 38, 911,894 10, 539, 528 18,099,546 Total Nontaxable2. Taxable Net income l 1 2 ^ per cent on capital net gain from sale of assets held more than 2 years $778, 765 408,444 329,454 261, 381 475,149 340, 278 333,581 910 259, 605 1,029,039 ^ p cent on 25 per cent capital net loss from of tax on sale of earned net assets held income more than 2 years Total $26, 892 8,678 5,026 2,093 4,708 1,677 12,080 290 550 638 $4,195, 2, 524, 2, 001, 993, 2, 226, 1,159, 1, 389, 868, 1, 028, 1, 580, (3) $19,102 9,005 40,077 9,538 3 a o S 2, 594, 572 259 22,938,843 6,960,007 40, 438,378 1, 394, 372 132,112 22, 938,843 6,960,007 40,438,378 1,394,372 132,112 NEW MEXICO Under $1,000 2 Under $1,000 $1,000 to $2,000 2 226 _ 757 $140,583 1,445 1,192,030 $17 $22 $22 O Ul 10, 964 () 1, 676, 421 895, 946 I $5 1 i " $1,000 to $2,000 767 $2,000 to $3,000 2__. 664 658 $2,000 to $3,000 814 $3,000 to $4,000 2__. 423 $3,000 to $4,000 218 $4,000 to $5,000 2__. 551 $4,000 to $5,000 50 $5,000 to $6,000 2__. 385 $5,000 to $6,000 7 $6,000 to $7,000 2__. 246 $6,000 to $7,000 8 $7,000 to $8,000 2__. 174 $7,000 to $8,000 8 $8,000 to $9,000 2__. 130 $8,000 to $9,000 3 $9,000 to $10,000 2_ _ 70 $9,000 to $10,000—. 60 $10,000 to $11,000— 43 $11,000 to $12,000— 33 $12,000 to $13,000.. 16 $13,000 to $14,000... 27 $14,000 to $15,000— 51 $15,000 to $20,000... 23 $20,000 to $25,000... 16 $25,000 to $30,000... 16 $30,000 to $40,000— 6 $40,000 to $50,000— 7 $50,000 to $60,000— 1 $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 $1,000,000$1,000,000 to $1,500,000. 00,000 to $1,500,000 i i Capita] net gain from sale of assets held more than 2 years is included aie not deducted. 2 Nontaxable. Specific exemptions exceed net income. 3 Classes grouped to conceal net income and identity of taxpayer 1, 338,406 1, 639, 796 1, 578,000 2, 834,378 1, 509, 080 953,167 2,476, 823 273,259 2,100, 873 44,016 1, 586, 847 60, 837 1, 296,801 67, 506 1,100, 775 28, 717 662,028 I 627,578 I 491,369 408,916 217,557 389.203 844,052 514,071 439,672 551,056 ! 270.204 i (3) ! 2,113 2,818 2,818 705 ~5~914~ ~7,~885" 7,885 "1,971 5,443 7,257 7,257 1,814 7,825 10,433 10,433 "2," 608' 9,575 12, 216 12, 216 2,641 9,200 11,047 11,047 ~I~847" 10, 269 11,859 11,859 1,590 9,603 10, 658 10, 658 1,055 7,413 8,159 7,743 6,295 4,541 8,104 25,151 18, 713 19, 049 30,732 19,490 (3) 8,135 8,504 7,654 5,870 4,156 7,352 21,077 11,216 8,371 11,217 4,888 (3) 8,135 8,784 8,268 6,635 4,734 8,634 26,166 19,208 19,380 31,445 19,544 (3) 722 625 525 340 193 53p 1,015 495 331 273 54 $280 614 765 578 1,282 5,089 7,992 11,009 20,115 12,416 (3) $113 2,240 (3) $440 § 3 W (3) Tf 8 K ----I I in net income, but capital net loss from sale of assets held more than 2 years and net loss for prior year O3 TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, nefiax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample (see p. 1)—Continued N E W MEXICO—Continued Tax credits Tax before tax credits Income classes Number of returns $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_ tax after Net income i Net tax credits Normal tax 12H per cent on capital net gain from sale of assets held more than 2 years Surtax Total 12H per cent on 25 per cent capital net loss from of tax on sale of earned net assets held income more than 2 years :::::::::::: i $649,103 $68, 054 $14,239 $42,373 $12,234 $68,846 $792 Total 6,462 26,288,148 283, 403 186, 874 102,513 14,587 303,974 20,131 $440 Nontaxable 2 Taxable 2,755 3,707 7, 234, 289 19,053, 859 283,403 186,874 102, 513 14, 587 303,974 20,131 440 $1,970 NEW YORK U n d e r $1,000-'. _ U n d e r $1,000 $1,000 to $2,000 2 $1,000 to $2,000 $2,000 to $3,000 2 $2,000 to $3,000.. $3,000 to $4,000 $3,000 to $4,000$4,000 to $5,000 2 $4,000 to $5,000 $5,000 to $6,000 2 $5,000 to $6,000$6,000 to $7,000 2 $6,000 to $7,000.. $7,000 to $8,000 2 $7,000 to $8,000.. 16,925 2,698 80, 237 99, 287 64, 842 82,043 84, 798 44, 062 32, 261 58,366 3,126 35, 738 1,380 25, 892 879 19,523 $9,140, 797 1, 205, 692 120,016, 331 170, 009,433 150, 796, 806 196, 503, 779 291 095 284 156,084, 378 140 367 346 262, 658, 842 16, 850,425 195,899, 425 8,896,116 167, 758, 738 6, 564,971 150,068,097 $5, 910 $7, 880 $7,880 217, 826 290,435 290,435 72, 609 680, 710 907, 613 907, 613 226,903 482, 233 642. 977 642, 977 160, 744 585, 342 7SQ. 457 753, 885 965, 416 863, 577 1,071, 777 945, 362 1,156,101 """ __ - : ;::: 780,457 195,115 9Q5,416 211, 531 1, 071, 777 208, 200 1,156,101 210,739 $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 $33,000 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 _ _ _. _ ... Total. .___.___.._... _ 5,805 6, 837 3, 862 2,392 1,776 1,229 903 686 1,768 799 408 249 305 152 190 80 65 26 22 _ to $3,000,000 _ to $4,000,000 to $5,000,000 and over Nontaxable K _ Taxable 641 14, 790 556 12,175 9,689 8,024 6, 533 5,658 4,786 15, 680 ..... _ .. > I | 766,974 285,645 481,329 5,437, 282 125, 622,021 5, 283, 568 115, 691, 817 101, 529, 598 92, 281, 885 81, 630,786 76, 398, 211 69,495, 625 271,082, 357 196, 892,774 158, 831, 922 235, 759,063 172,311,753 130, 749, 710 114,860,527 92, 035,998 76,406,835 65,011,492 214, 934,163 137, 206,023 90,833,136 68,417,461 105,024,129 67, 648, 339 114,802,433 68, 338,153 77,191, 730 44, 542,008 52,420. 209 47,841, 757 9,890,237 68,131, 543 927, 596 $46, 625 120, 773 163,074 198, 589 239,746 1,921.472 3,026,060 3,921,648 8,402,031 8, 325, 583 7, 629, 702 7, 880, 473 7, 229, 526 6, 527, 456 5, 890, 926 22, 233, 236 16,150, 616 10, 637,128 8,856, 716 13, 982, 566 9, 261, 893 14, 322,871 7, 668,180 10, 236,439 5, 930,178 5, 058, 650 5,495, 273 136,971 6,977, 903 $405,020 786, 665 1,087, 559 1, 238, 489 1,165,903 1,087,692 1,063, 815 4,148, 725 3, 072, 655 2,651,408 1, 750, 512 3, 217, 879 1,910, 814 4, 375,080 3,366, 349 2, 930,830 1,727,746 3, 284, 596 2,472, 699 1,145,460 4,129,190 68,472, 216 198,472, 304 47,019,086 5,398,451,005 I 305,210,059 754,448,926 4,644,002,079 305, 210,059 68,472, 216 192, 286 1,119, 882 1,119, 882 1, 212, 328 1,163, 341 1,168,948 1,129, 567 1,166, 622 1,158, 305 5, 251, 404 4,427, 753 3, 848, 440 5,907, 858 4, 206, 852 3,077, 814 2, 689, 431 2,038, 986 1, 737, 591 1,411,651 8, 214, 618 4, 588, 376 30, 487, 284 2,944,107 21, 819,396 14,984, 901 1, 784, 416 12,076,553 1,538,665 19, 271,670 2, 215, 529 12, 370,165 1, 332, 821 20,406,165 1,825, 636 11, 822, 898 854, 737 14, 270,022 1,112,001 8,199,830 580, 996 8, 790, 565 409, 542 8, 253, 747 469, 350 1,287,268 I 5,036 211, 575 11,310,699 1,007, 209 1,020,159 1,096,050 1,105, 519 1,177, 967 1, 204,877 6, 286,199 6, 753,943 7, 298,415 13, 982, 946 12,915,459 11,485,023 11,522,446 10,164,108 9,181, 517 1, 212, 328 1, 209,966 1, 289, 721 1, 292, 641 1, 365, 211 1,398,051 7,172, 876 7,453, 813 7,770,088 14, 714,909 13, 319,100 11, 795,075 11, 808, 393 10,434,415 9, 352, 739 8,366, 392 30, 970, 337 22,167,378 15,072, 952 12,145, 893 19,415, 974 12, 505, 528 20, 523, 587 11, 889, 266 14, 279, 270 8,812,788 8,437,322 1,287,467 11,318,668 313,963, 606 I ' •: • 205,119 189,807 193, 671 187.122 187, 244 193,174 886, 677 699,870 ! 471,673 589.046 331,329 209,067 170,140 126,195 90, 273 70,860 191, 451 91,968 59. 673 32,002 38, 325 17,366 22, 257 7,280 6,813 2,871 2,211 1,460 199 648 $142,917 72,312 100,985 115,807 144,112 80,949 80,914 311,602 256,014 28,378 37,338 105,979 117,997 95,165 59,088 2,435 36, 219 20,012 182,115 7~321 6, 755,888 I 1,997,659 188,472,304 | 47,019,086 j 313,963,606 j 6,755,888 Ul H M Q Ul 3 a o g 1,997,659 NORTH CAROLINA Under $1,000 2 Under $1,000— $1,000 to $2,000 2 $1,000 to $2,000 1,548 48 5,645 3,820 $973,630 30.960 8, 653.766 6,574,440 $306 $408 ! $408 $102 10,127 13,503 j 13.503 3.376 « Capital net gain from sale of assets held more than 2 years is included in Det income, but capital net loss from sale of assets held more than 2 years and net loss lor prior year are not deducted. 2 Nontaxable. Specific exemptions exceed net income. ? Classes grouped to conceal net income and identit DO TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample {see p. 1)—Continued 03 NORTH CAROLINA—Continued Tax before tax credits I n c o m e classes $2,000 to $3,000 2___ $2,000 to $3,000 $3,000 to $4,0002__. $3,000 to $4,000 2 $4,000 to $5,000 $4,000 to $5,000 $5,000 to $6,000 2__. $5,000 to $6,000 2 $6,000 to $7,000 _._ $6,C00to $7,000 $7,000 to $8,000 2__. $7,000 to $8,000 2 $8,000 to $9,000 ___ $8,000 to $9,000 $9,000 to $10,0002__. $9,000 to $10,000 $10,000 to $ll,000_._. $11,000 to $12,000-.. $12,000 to $13,000—. $13,000 to $14,000—. $14,000 to $15,000—. $15,000 to $20,000.... $20,000 to $25,000—. $25,000 to $30,000—. $30,000 to $40,000—. $40,000 to $50,000—. $50,000 to $60,000—. $63,000 to $70,000. __ $70,000 to $80,000.._. $80,000 to $ 9 0 , 0 0 0 — $90,000 to $100,000... $100,000 to $150,000.. Number of returns 4,815 2,074 4,565 1,333 1,583 2, 007 178 1,156 103 810 89 562 59 413 46 355 I 276 252 190 145 121 457 225 124 142 84 31 26 23 18 11 30 Net income1 $11,861,022 4, 902, 459 15, 790,189 4, 788, 741 6, 924,187 9, 061, 413 965,001 6, 320, 327 662, 599 5, 247, 248 668, 286 4, 201, 789 499, 302 3, 507, 219 439, 393 3, 358,948 2, 8£9,819 % 895, 001 2,368,922 1, 960, 833 1, 752, 513 7,925, 574 4,997,824 3, 395, 683 4,905,377 3,798,851 1, 674, 563 1, 670, 927 1, 736,409 1, 534, 339 1,055,079 3,480,068 N e t tax after tax credits $17,939 Normal tax Surtax 12H per cent on capital net gain from sale of assets held more than 2 years $23,919 Tax credits Total $23,919 1 2 ^ per cent on 25 per cent capital net of tax on loss from earned net sale of income assets held more than 2 years ""I9,"O42" "I97642 4,760 "25," 045" 26, 727 26,727 6,682 ~4,~933" 20, 874 '~25,~867" "25,"807 "22," 526 ~27,~494" 27,494 4,8 22,411 26,814 26,814 4,403 ~23,~ 627' 27, 585 27,585 3,958 24,399 25, 221 28, 251 27,163 23,100 24,920 156,327 152,140 137,066 271,001 269,603 133,492 153,304 183,191 166,354 120, 886 461, 368 29,174 27, 514 28,938 26, 407 21,288 I 21,472 117,536 87,329 61, 260 100,813 74,884 27,997 20,609 25,466 23,158 9,879 43,459 29,174 4,775 3,652 4,390 3, 921 3,271 2,547 17,897 10,665 7,146 9,916 4,675 2,569 1,104 1,402 1,184 580 1,680 $1, 359 4,677 5,083 5,995 56, 688 75,476 82,952 181,011 193, 734 102, 708 122,802 147, 721 117, 028 88,483 351, 265 $1, 082 5,660 7,064 10,997 11, 525 27,352 23,291 68,324 32,641 31,084 26,371 27,467 174,224 162,805 144,212 282,906 274,278 137, 769 154,408 184,712 167,538 121,653 463,048 a a $5,980 14, 282 o Q O $1,989 "I,~708 119 Is? 223,682 179,045 133,001 169,176 189,006 222,453 (33) () 115, 067 (33) () 3,504 334, 775 244, 748 583, 027 330 1,022, 628 2,991,823 634,165 4, 648, 616 122,806 5,940 2,991, 823 634,165 4,648,616 122, 806 5,940 $108 $27 11 6 3 3 3 4 3 1 1,946,963 1,355,987 821,331 1,067,904 1, 300, 267 2,196, 775 (3) 3, 754, 899 582, 697 Total 33, 398 155, 916, 827 4, 519, 870 Nontaxable 2 Taxable 18 631 14, 767 47, 437, 375 108,479, 452 4, 519,870 1, 022, 628 $150,000 to $200,000 $200,000 to $250,000 $250,000 to $300,000 $300,000 to $400,000 . -.. $400,000 to $500,000 $500,000 to $750,000 $750,000 to $1,000,000 $1,000,000 to $1,500,000 $1,500,000 to $2,000,000-$2,000,000 to $3,000,000 $3,000,000 to $4,000,000. $4,000,000 to $5,000,000 $5,000,000 and over. Classes grouped 3 _ _ (3) 287,956 225,946 152, 723 198, 624 217, 726 344, 275 (3) (3) 17,053 20, 744 18,031 17, 550 7,264 (3) (3) 47, 835 26,434 3,903 12,116 28, 767 288, 570 226, 223 154, 935 198, 842 217, 773 344, 784 (33) () 614 277 337 218 47 447 (33) () 1,875 62 H NORTH DAKOTA Under $1,000 2 U n d e r $1,000 $1,000 to $2,000 2._ .. ._- j I I 617 14 1,425 $356,958 7,331 2,197, 983 1, 948, 493 3,917,418 1. 896,944 5', 055, 254 1, 373, 528 1, 692, 257 2, 455,076 335,463 2,183,218 128,084 1, 596, 603 81,969 1, 461, 521 42, 458 803, 013 28. 445 825,142 511,788 473, 713 572, 201 349, 978 M $81 $108 3,102 1,034 4,136 4,136 $1,000 to $2,000I 1,123 $2,000 to $3,000 2 I 1,568 9.807 7,356 9,807 2.451 $2,000 to $3,000 I 798 4, 218 5.624 5,624 1,406 $3,000 to $4,000 2 ! 1,464 $3,090 to $4,000 383 _ 5,403 7,204 7,204 1,801 $4,000 to $5,000 2 __ 389 : 7,587 9,457 9,457 1,870 $4,000 to $5,000.. ._ _ 549 $5,000 to $6,000 2__ 62 7,149 8,440 8,440 1,291 $5,000 to $6,000 2 399 $6,000 to $7,000 _ I 20 9,402 9,402 8,026 1,376 $6,000 to $7,000— _ ! 247 $7,000 to $8,000 2___ 11 5,440 6,315 875 :::::::::::: 6,315 • $7,000 to $8,000 196 6,455 7,419 964 7,419 $8,000 to $9,000 2__. I 5 4,361 4,642 540 $259 4,901 $8,000 to $9,000 j 95 ; 5,704 5,987 902 619 6,606 $9,000 to $10,000 2 j 3 7,593 7,363 902 1,132 8,495 $9,000 to $10,000 i 87 4,736 4,227 390 899 5,126 $10,000 to $11,000 . I 49 $11,000 to $12,000 ! . 41 $12,000 to $13,000 46 $13,000 to $14,000 ! 26 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. 3 Classes grouped to conceal net income and identity of taxpayer. Q j o o CO TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample (see p. 1)—Continued 00 N O R T H DAKOTA—Continued Tax before tax credits Income classes $14 000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25 000 to $30 000 $30 000 to $40,000 . $40 000 to $50 000 $50,000 to $60,000— $60 000 to $70 000 $70 000 to $80,000 $80,000 to $90,000— $90 000 to $100,000 $100 000 to $150,000 $150,000 to $200,000 $200 000 to $250 000 $250 000 to $300,000 $300,000 to $400,000 $400 000 to $500 000 $500,000 to $750,000 $750,000 to $1,000,000 . $1 000,000 to $1,500,000 $1,500,000 to $2,000,000 $2,000,000 to $3,000,000 $3,000,000 to $4,000,000._ $4,000,000 to $5,000,000 $5,000,000 and over Classes grouped 3 _ _ Number of returns Net income l 21 66 26 12 11 2 2 1 $302,115 1,108,240 576,167 330,919 367,864 93,261 (3) (3) Net tax after tax credits $4,730 25,235 16,843 16,505 24, 554 6,915 (33) () Normal tax $4,267 20,224 9,294 8,521 11,886 500 (33) () Surtax $959 7,137 8,511 8,321 11,511 2,737 3 () 12Y2 per cent on capital net gain from sale of assets held more than 2 years $2,175 3,843 8 Tax credits Total $5,226 27,361 17,805 16,842 25, 572 7,080 8 12J* per cent on 25 per cent capital net loss from of tax on sale of earned net assets held income more than 2 years $496 2,126 962 337 995 165 3 () $23 IP 3 . _ _ . 8 . g . _ 1 ,.... 178,937 15,642 708 4,898 10,106 15, 712 70 Total 9,758 33, 252,341 187,635 145,531 46,983 16,124 208,638 20,980 23 Nontaxable 2 Taxable _ 5,564 4,194 13,836,289 19,416,052 187,635 145,531 46,983 16,124 208,638 20,980 23 1 . . OHIO $3,007,037 212,984 $1,940 39,414,623 66, 248,360 79,462 51,720,060 54,835, 599 194,072 91,425,762 $3,000 to $4,000 2 42,402,617 Ill, 827 $3,000 to $4,000 36,120.491 $4,000 to $5,000 2 _ _. 76,175, 244 " 149,386 $4,000 to $5,000 7,100,834 $5,000 to $6,0002 47,972,166 170,458 $5,000 to $6,000 4,328,101 40, 727,962 188, 364 $6,000 to $7,000 2 3, 256,966 $6,000 to $7,000 34, 798,610 194, 949 $7,000 to $8,000 2 2, 957, 992 28, 627, 519 185, 878 $7,000 to $8,000 2,421,010 $8,000 to $9,000 2 26,009,478 200,165 $8,000 to $9,000 2 22, 505,604 191,978 $9,000 to $10,000 20, 646,732 200,106 $9,000 to $10,000 19,366,342 220, 297 $10,000 to $11,000 16, 362,002 211,969 $11,000 to $12.000 15, 325,458 227,147 $12,000 to $13J000 59, 351,923 1,184, 513 $13,000 to $14,000 41,182,118 1,241,565 , $14,000 to $15,000 30,081, 625 1,250,261 $15,000 to $20,000 46,980,704 2,564,483 I $20,000 to $25,000 31,490, 513 2,200,708 $25,000 to $30,000 24, 225,166 1,987,534 $30,000 to $40,000 17,796,820 1,624, 742 $40,000 to $50,000 14,067,401 1,442, 085 $50,000 to $60,000 1,099,834 9, 978,409 $60,000 to $70,000... 8, 712,032 1,014, 939 $70,000 to $80,000 28,412,884 3,756,838 $80,000 to $90,000 15, 662,817 2, 252,928 $90,000 to $100,000— 12, 705,285 1,858,897 $100,000 to $150,000 970,754 6,046, 839 $150,000 to $200,000 1,737,405 10.208,834 $200,000 to $250,000 1, 501,028 9, 651,669 $250,000 to $300,000 14,451,984 2,196.306 $300,000 to $400,000 5,320, 515 940,130 $400,000 to $500,000 7,325,933 1,260,318 $500,000 to $750,000 __ I 1 $750,000 to $1,000,000 ..! is included in net income, but capital net Capital net gain from sale of assets held more than 2 years $1,000,000 to $1,500,000 ! not 2deducted. Nontaxable. Specific exemptions exceed net income. 3 Classes grouped to conceal net income and identity of taxpayer. U n d e r $1,000 *_ U n d e r $1,000 $1,000 to $2,000 2 $1,000 to $2,000 $2,000 to $3,000 2 - - _ $2,000 to $3,000— 5,124 373 24,942 38,351 20,931 23,223 26,050 11, 728 8,274 17,038 1,305 8,737 671 6,306 435 4,658 349 3,371 256 2,740 2,149 1,797 1,552 1, 212 1,057 3,444 1,847 1,101 1,362 706 444 276 188 118 92 237 92 57 22 30 22 25 6 6 $2, 586 $2,586 105,950 ~I65,~950' 258, 762 258, 762 64,690 149,103 149,103 ~37~ 276" 49, 795 199,181 199,181 217,358 217,358 46,900 234, 272 234.272 ~45,~ 908" 238, 587 238, 587 "43," 638" 226,092 226,092 40,214 241, 216 218,433 210,180 218, 814 204,046 211,152 931, 611 736, 332 587, 262 924,348 599, 005 409,321 251,311 204,195 118, 785 117, 752 325,477 167,726 117,692 76,099 135,182 70,069 87,046 55,973 110,113 i 241, 216 $10,313 228, 746 26,683 236,863 38, 764 257,578 42, 203 246, 249 53, 267 264,419 416, 573 1,348,184 629, 644 1, 365, 976 739, 383 1, 326, 645 1, 714,182 2. 687, 856 $49,326 2, 266, 528 1, 519, 523 148, 000 2,043,671 1,435, 643 198, 707 1,665, 514 285, 372 1,128,831 1,483,117 252,665 1,026, 257 1,112,266 229, 750 763, 731 1,033, 724 210, 670 705, 302 3,798,957 646,630 2,826,850 2,309, 523 510,963 1,630, 834 1,869, 788 675, 626 1,076,470 227,422 672,439 975, 960 333,600 1,743,266 1,274,484 452,585 1, 552, 245 1,029, 591 1,021,009 2,198, 666 1,090,611 220, 895 663, 674 940, 542 457,684 1,260,775 692,978 loss from sale of assets held more than 2 years and net 41,051 36, 768 36, 757 37,281 34, 280 37, 272 163, 671 124,411 76, 384 109,149 $14, 224 57,417 17, 203 38,934 20,158 20,614 26,295 14,737 3,839 8,593 9,410 9,375 20,217 21,902 49,436 7,159 6,153 4,738 3,221 1,985 2,945 2,916 49, 748 1,469 1,464 412 457 loss for prior year are o § Q O TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample {see p. 1)—Continued OHIO—Continued Tax credits T a x before tax credits Income classes $1,500,000 to $2,000,000 $2,000,000 to $3,000,000 $3,000,000 to $4,000,000 _ $4,000,000 to $5,000,000 $5 000 000 and over Classes grouped 3 Total. . Nontaxable 2 Taxable . Number of . returns 1 2 N e t income * (3) & N e t tax after tax credits (3) (3) Normal tax Surtax 12K per cent on capital net gain from sale of assets held more t h a n 2 years (3) (3) (3) (3) (3) (3) 1 2 ^ per Total (3) (3) cent on 25 per cent capital net of tax on loss from earned net sale of income assets held more than 2 years (3) (3) ui H i—i Q Ul $6,133,190 $906, 071 $8,046 $393, 818 $504, 875 $906. 739 $668 222, 707 1,153, 756, 214 35,519,337 8, 969, 077 21, 602. 048 6,425, 779 36, 996, 904 1, 245, 419 $232,148 88, 337 134, 370 241, 752, 876 912, 003, 338 35, 519, 337 8, 969, 077 21, 602, 048 6,425,779 36, 996,904 1, 245, 419 232,148 g OKLAHOMA 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 , 0 0 0 — $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_ 1,317 62 3,776 4,089 4,444 3,067 5,354 2,258 1,683 3,572 210 2,244 80 1,624 51 $734,198 39, 671 5,866, 593 7,049,763 11,111,635 7,310,407 18, 656,424 8,083,597 7,345, 358 16,066, 694 12, 255,100 520,163 10,513, 536 382, 791 o o ! $319 $425 $425 $106 11, 229 14,971 14, 971 3,742 17, 681 23, 575 23,575 5,894 18,953 25,271 25,271 6,318 29,181 38,908 38,908 9,727 46,727 57,157 57,157 10,430 56, 738 66,413 66,413 9,675 $7,000 to $8,000__ $8,000 10 $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 t o $60,000 $60,000 t o $70,000 $70,000 t o $80.000 $80,000 t o $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 Cbsses grouped 3 Total. Nontaxable Taxable 2 1,053 34 784 24 586 483 395 316 269 214 671 369 221 118 58 37 30 19 13 29 20 7,860, 783 287,417 6, 644, 559 227,870 5, 551,630 5, 068,420 4, 540,134 3, 943, 535 3, 632,090 3,101,054 11,512,934 8, 239,236 5, 762,256 7, 646,043 5, 233, 212 3,147,949 2, 369, 292 2, 323, 326 1, 581, 039 1, 234, 633 3, 500, 394 3, 467, 645 1, 621,122 1,128, 781 649, 627 1,295,793 (3) 48,655 : 56, 225 56,225 7,570 "51,"087~ l 57,901 57,901 6,814 59, 313 60, 272 57, 622 58, 299 57, 750 57,357 248,948 199,446 145, 710 214,395 166, 019 96, 048 76, 749 56,958 44,189 16,189 80, 035 88, 897 49, 741 29,077 9,645 39,143 59,313 62,868 63, 510 66,123 67,024 67,957 328,454 327, 196 285, 591 499,431 438,071 304,126 262, 789 265,900 200,472 136,820 512, 552 561,871 291, 707 206, 509 112, 692 246,856 (3) 6,557 6,127 6,245 5,479 6,229 4,903 22,167 43,352 9,361 11,670 52, 756 56, 741 57, 265 60,644 60, 795 63, 054 306, 287 283,844 276, 230 487, 265 422, 924 299, 703 260, 300 263, 095 198, 621 135,472 509, 669 533,974 290, 766 202,990 112,688 246,419 (3) $2, 596 5,888 7,824 9,274 10, 600 79, 506 127, 750 139,881 280, 369 258, 681 189,926 167,901 I 177,676 i 117,921 ! 53,141 I 360,149 j 352,627 I 211,421 | 152,491 86,050 I 163,671 j $4, 667 13, 371 18,152 18,139 31, 266 38, 362 67,490 72, 368 120, 347 30, 545 24, 941 16, 997 44,042 4,074 2,489 2,027 1,851 1,348 2,883 2,311 941 711 4 437 6,281 349 778 25, 586 '"¥, 808 M O CO 1I Q O 3, 707, 295 70, 052 92, 461 634,199 46,187 772, 847 693 2,102 3, 589, 542 546,874 6,481, 525 211,001 38,400 3, 589, 542 546,874 6,481, 525 211, 001 38,400 39,806 212,341,656 6, 232,124 2, 345,109 16, 973 22,833 46, 260,106 166, 081, 550 6, 232,124 2, 345,109 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. * Nontaxable. Specific exemptions exceed net income. 3 Classes grouped to conceal net income and identity of taxpayer. M H g TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample (see p. 1)—Continued OREGON Tax credits Tax before tax credits 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 $2,000... $2,000 t o $3,000 2.. $2,000 t o $3,000... $3,000 t o $4,000 * „ $3,000 t o $4,000... $4,000 t o $5,000 2._ $4,000 t o $5,000... $5,000 t o $6,000 2 . . $5,000 t o $6,000._. $6,000 to $7,000 2 . . $6,000 t o $7,000.... $7,000 t o $8,000 2.. $7,000 t o $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 t o $13,000. $13,000 to $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.. Number of returns 843 63 3,908 4,639 3,780 | 3,692 4,880 1,577 1,687 2,625 117 1,571 57 990 44 699 26 497 28 366 277 239 196 163 123 349 154 87 102 46 20 15 n Net income 1 $465,775 32,099 6,392,734 8,011,898 9,352,062 8,696,273 17,244,921 5,664,285 7,306,666 11,729,279 636,571 8,586,564 364,485 6,371,423 327,961 5, 216,890 220,337 4, 202,645 262,806 3,466,878 2,901,697 2,741, 219 2,439,924 2, 200, 469 1, 780, 629 5,963,088 3,505,396 2,352,222 3,486,752 2,035,794 1,101,750 958,023 810,989 Net tax after tax credits Normal tax Surtax 12K 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 income assets held more than 2 years $79 $237 $316 12,347 16,463 15,463 ! 4.116 33,432 44,576 44,576 11,144 $316 18,799 25,066 25,066 6,267 30,170 40, 226 40,220 10,056 31,437 40,103 40,103 8,666 31,188 37, 938 37,938 6,750 32,286 38,369 38,369 6,083 29, 770 35, 244 35,244 i 5,474 29,936 28,670 31, 533 34,112 36,333 32,005 133,066 114,938 99, 967 194, 865 142, 722 93,297 100,984 84,806 34,824 31,883 33,150 33, 803 35,004 29, 328 108,106 73, 403 47,412 74, 958 40, 691 21, 655 26,827 18, 552 $1,317 3,468 4,745 5, 697 6,078 40, 201 53, 603 56, 075 122, 235 96, 214 68,581 70,577 71,562 $3,864 10,877 4,860 4,590 1,889 34,824 33, 200 36,618 38, 548 40, 701 35,406 148,307 127,006 103,487 201,057 147,782 95,096 101,994 92,003 4.888 4,530 5,085 4,436 4,368 3,401 15, 241 12,068 3,520 6,063 3,447 1,490 863 642 o 3 o o K $129 1,613 309 147 6,555 $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 4 8 15 2 2 1 (3) 37,928 96, 698 235,139 42, 794 (3) (3) 4,803 17,186 33, 984 1,609 (3) 33, 527 68,840 155, 897 23,937 (3) 11, 664 47,842 17, 267 38,330 97,690 237,723 42,813 (3) 402 723 1,219 19 (3) (3) (3) (3) (3) (3) 8,626 111, 400 11, 695 131,721 269 1,365 _ I 775,660 Total..., Nontaxable 2 Taxable 330,981 747, 598 1, 725,085 329, 597 (3) .. 131,138 583 33,903 140, 739,425 1,920, 597 954, 105 993, 954 114,548 2,062, 607 131, 623 10,387 15,370 18,533 42, 574,318 98,165,107 1, 920, 597 954,105 993,954 114, 548 2,062,607 131,623 10,387 o PENNSYLVANIA Under $1,000 2 Under$1.000 $1,000 to $2,000 2 $1,000 to $2,000 $2,000 to $3,000 2 $2,000 to $3,000 $3,000 to $4,000 2 $3,000 to $4,000.. $4,000 to $5,000 2... $4,000 to $5,000 $5,000 to $8,000 2... $5,000 to $6,000 $6,000 to $7,000 2... $6,000 to $7,000 $7,000 to $8,000 2... $7,000 to $8,000 $8,000 to $9,000 2... $8,000 to $9,000 $9,000 to $10,000 2.. $9,000 to $10,000._. $10,000 to $11,000- _ | __J ! i > 10,161 1,075 46,347 ; 47,454 | 35,511 ! 48,975 | 42,852 24,990 15,407 28,740 1,948 14, 614 945 10,816 538 8,018 387 5,945 343 4,620 3,921 $5, 645,945 567,484 73, 414, 017 81, 818, 418 87, 334,478 116, 620, 525 149, 662, 611 87, 282, 493 66,899,319 128,493,049 10, 522,055 80, 255,435 6,105,993 69,977,081 4,030, 532 60,027, 517 3, 288,155 50,381,098 3, 257,129 43,872, 794 41, 076,170 $1, 840 $2, 453 $2,453 $613 101,783 135, 711 135,711 33,928 O 430,107 573,476 573,476 143,369 o 242, 006 322,675 322,675 80,669 346,035 461, 380 461,380 115,345 294, 958 371, 757 371,757 76,799 337,909 414,604 414,604 76,695 348,458 419,246 419,246 70,788 347,220 410,994 410,994 63, 774 420, 659 359,417 420,659 61,242 416,035 364, 686 $19,083 435,118 70,432 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. 1 CO TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample {see p. 1)—Continued PENNSYLVANIA—Continued Tax before tax credits 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.. 14,000,000 to $5,000,000.. Number of returns 3,061 2,466 2,158 1.860 5,961 3,285 2,058 2,317 1,301 815 565 340 260 221 565 197 98 45 67 37 38 18 20 3 6 2 2 Net tax after tax credits $35,149, 722 30, 764, 532 29,104,848 26,978,367 102,698,806 73,360,006 56,222,247 79, 804,209 57,926, 764 44, 565,294 36,495, 676 25, 351,459 22,124,207 20,964, 086 68, 301,841 33,919, 686 21,753, 575 12, 221,736 22, 554,421 16,797,273 22,936,161 16,474,331 23, 702,279 4,987,648 14,570,794 6,574,342 $375, 758 379,908 415,084 427,116 2,239, 226 2,391,719 2,410,894 4,542,888 4,175,864 3, 782,466 3, 508,600 2, 681,041 2, 520,082 2, 552,021 9, 272,181 5,093, 726 3, 306, 543 1,890, 313 3, 689, 264 2, 769,788 3, 813, 567 2,795,990 3,756, 726 759, 774 2,363,690 923, 597 Normal tax Surtax $387,521 369,181 392,040 386, 223 1,754, 592 1,435,982 1,195, 705 1,754,494 1, 256,158 895,327 669,881 434,319 361, 506 357, 501 1,101, 655 528, 403 276,042 112, 092 243,029 99,946 201,483 79,439 85, 565 239 111, 168 32, 745 $45,552 61,564 75, 714 92,574 721,826 1,135,123 1, 383,482 2, 841,623 2, 795,237 2,552,643 2,399,627 1,823,172 1, 754,624 1, 771, 651 6, 545, 610 3, 474,433 2,310, 271 1, 238, 909 2, 583, 528 2, 007, 294 2, 491, 269 2,126, 901 2, 219,198 403, 731 1, 220,940 213,030 (3) cent on capital net gain from sale of assets held more than 2 years $137,368 261,355 445, 729 507,138 478,128 453,996 478,077 1, 751, 692 1,142,160 817, 813 543, 335 878, 360 667, 895 1,124, 358 641, 536 1,481, 907 355,974 1,032,099 678,224 (3) Tax credits Total $433,073 430, 745 467, 754 478, 797 2,476,418 2, 571,105 2, 579,187 4,733,485 4, 312, 750 3, 576,646 2, 735,619 2, 570,126 2,607, 229 9,398,957 5,144,996 3,404,126 1, 894, 336 3, 704,917 2, 775,135 3, 817,110 2,847,876 3, 786, 670 759,944 2,364, 207 12H per cent on 25 per cent capital net of tax on loss from earned net sale of income assets held more than 2 years $57,315 50,837 52, 670 51,681 237,192 179, 386 168, 293 153, 016 100, 676 61,029 43, 398 25, 294 19,691 17,960 54,712 18,456 10,040 4,023 5,416 3,001 3,096 1,429 765 170 517 402 $5,000 000 and over Classes grouped 3 (3) 2, 662, 280 381,374 2, 091, 825, 217 78, 674, 525 18,471,226 I 151 439 ! 226,935 410,160,234 1, 681, 664,983 78, 674, 525 18,471,226 | i Total Nontaxable 2 Taxable (3) 14,988, 609 ! "1 1 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. - 514 85 2,669 3,343 2,632 2,437 2,733 1,357 1,017 1,993 176 1,054 69 798 42 578 39 440 $283,225 38,964 4, 277,678 5, 774,472 6,473,060 5, 822, 371 9, 613,347 4, 888, 730 4, 455, 058 8, 889,302 959,121 5, 787,469 446, 723 5,165,82S 321,930 4, 346,636 330 399 3, 760,474 1 1 48, 458,932 14,391,131 48, 458, 932 14,391,131 ! (3) 2, 664, 310 (3) 125 (3) 1,905 81, 321, 289 2,114, 244 532, 520 81, 321, 289 2,114, 244 532, 520 I ISLAND $292 $339 $389 $97 9,074 12,101 12,101 3,027 21, 478 28, 637 28,637 7,159 15,022 20, 029 20, 029 5,007 23, 532 31, 375 31,375 7,843 $5,000 to $6,000 2_. 27, 058 21, 248 $5,000 to $6,000 2 $6,000 to $7,000 $6,000 to $7,000 30, 569 24, 762 $7,000 to $8,000 2 $7,000 to $8,000 2 30, 967 25, 345 $8,000 to $9,000 _ _ $8,000 to $9,000 2 30,120 25, 405 $9,000 to $10,000 .. $9,000 to $10,000... 3, 339, 924 353 31, 068 25, 705 3, 366, 212 321 $10,000 to $11,000 31, 916 28,156 252 30, 824 29, 684 2, 888, 607 $11,000 to $12,000 209 29, 624 30, 289 2, 609, 470 $12,000 to $13,000. _ _ 36,602 37, 838 2, 844, 654 211 $13,000 to $14,000 32,114 2, 400, 216 34, 292 166 $14,000 to $15,000 144, 747 9,150,911 184,900 533 $15,000 to $20,000 121, 317 6, 679, 600 298 $20,000 to $25,000 208, 511 95, 543 5, 083, 005 186 208, 510 $25,000 to $30,000 153, 573 7,118,167 206 404, 744 $30,000 to $40,000 99, 249 6,163, 271 138 414, 903 $40,000 to $50,000 91, 587 4,431,846 81 377, 960 $50,000 to $80,000 66,987 3, 865,062 60 361,808 $60,000 to $70,000.._«. 26, 726 2, 258, 237 30 229,890 $70,000 to $80,000 36. 979 2, 385, 881 28 273,326 $80,000 to $90,000 23,134 1,908, 780 20 233,579 $90,000 to $100,000 1 Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale not 2deducted. Nontaxable. Specific exemptions exceed net income. 3 Classes grouped to conceal net income and identity of taxpayer. __ _ . I 513,987 j I i RHODE (3) 2,150, 323 ! rry M 2j 27, 058 5, 810 30, 569 5,807 30, 967 5,622 30, T20 4,715 1—I . . . Q ^ C""s $1, 547 3,659 5,188 7,278 8,076 63, 219 104. 268 124, 658 254, 394 284, 942 260, 267 273,958 186, 764 218, 300 186, 039 $13, 977 42, 466 37,116 29, 900 21, 218 23, 054 26, 681 31, 068 33, 463 34, 483 34, 812 43, 880 40,190 207,966 225, 585 220, 201 421, 944 426, 657 388, 970 370,845 234, 708 278, 333 235, 854 5,363 5,307 4,799 4,523 6,042 5,898 23, 066 17, 074 11, 691 15, 584 7,642 7,747 5,663 1,741 1,980 1,123 1—1 Q o fej $1, 616 4,112 3,263 3,374 3.077 3,027 1,152 of assets held more than 2 years and net loss for prior year are TABLE 9.—Individual returns by States and territories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample (see p. 1)—Continued R H O D E ISLAND—Continued Tax credits Tax before tax credits Number of returns Income classes $100,000 to $150,000 . $150,000 to $200,000 $200,000 to $250,000 $250,000 to $300,000 $300,000 t o $400,000 $400,000 to $500,000. $500,000 to $750,000 $750,000 to $1,000,000 $1,000,000 t o $1,500,000 $1,500,000 to $2,000,000 $2,000,000 to $3,000,000 $3,000,000 to $4,000,000.... $4,000,000 to $5,000,000 $5,000,000 and o v e r . . . . Classes grouped 3 . . . , _ . . 43 12 13 4 3 4 1 1 Net income 1 $5,256, 714 2,031, 050 2,953,059 1,905, 848 1, 329, 790 1,333, 047 Net tax after tax credits $707, 544 280, 621 480, 836 305,170 249, 639 245, 657 Normal tax $67,319 15,479 36,401 13,672 27,572 5,781 Surtax $558,858 195. 385 385, 622 241,417 206,197 238,194 12H per cent on capital net gain from sale of assets held more than 2 years $93,254 75,285 60,387 50,905 16,500 2,122 1 2 ^ per cent on 25 per cent capital net loss from of tax on sale of earned net assets held income more than 2 years Total $719,431 286,149 482,410 305,994 250,269 246,097 $2,922 860 1,574 824 630 440 $8,965 4,668 o (3) (3) (8) _ 4, 261,812 812, 449 50, 526 742,448 37, 422 830, 396 235 17,712 Total 25,184 157,464, 733 6,332,169 1,479,985 4,550, 678 530,287 6. 560,950 177,815 50,966 Nontaxable 2 Taxable 9,919 15, 265 27,425, 324 130,039,409 6,332,169 1, 479,985 4,550, 678 530, 287 6, 560,950 177,815 50,966 SOUTH CAROLINA 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 . . . 690 27 2,033 1,765 2,167 988 2,271 $407, 857 5,107 3,153. 108 3,029, 730 5,440,636 2, 323,018 7,917,454 $34 $45 $45 $11 4,517 6,023 6,023 1,506 8,593 11,457 11,457 2,864 a o K $3,000 to $4,000 2 $4,000 to $5,000 $4,000 to $5,000 $5,000 to $6,000 2 $5,000 to $6,000 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 Nont&xa.'bl© 2 Taxable 546 678 755 109 541 42 359 35 235 28 169 17 127 132 87 73 57 60 126 72 46 35 19 8 5 4 2 1 1 1. 934, 986 2,955, 299 3,393, 683 592,186 2, 950,184 272, 837 2, 320, 737 260 386 1,758, 681 239 383 1,434,406 162, 327 1,199, 677 1,375, 964 1,002,024 912, 688 770,667 872, 220 2,155,443 1, 614, 009 1, 258,806 1, 208, 978 844.620 438, 324 318,439 297, 015 1 2.246 6,739 8,985 8,985 6,762 9,016 9,016 2,254 10, 020 12,663 12, 663 2,643 10, 255 12,417 12,417 2,162 10, 923 10, 923 1,865 11, 464 11,464 1,747 10, 769 12,132 9,332 11, 226 9,433 10,962 34,414 29, 319 23, 990 25, 728 21,849 11, 521 6,848 2,818 16, 769 1,759 1,981 1,227 1,345 1,596 1,385 4,478 4,167 2,688 1,890 1,871 1,218 641 387 9,058 9,717 9,010 10,714 9,384 11, 682 9,846 12, 614 44, 318 49,868 51, 928 68,450 63, 748 42, 095 29, 079 28, 500 $563 1,279 1,801 2,009 3, 037 14, 382 24, 716 30,626 44, 727 40,268 23, 344 24,995 20,444 $3, 502 8,448 5,625 12, 695 10, 611 13, 027 11, 442 13, 999 48, 796 54, 035 54, 616 70,455 65, 619 43, 313 31,843 28, 887 $115 2,123 U2 (3) o c B _ 14, 310 8 070 6,240 397, 800 55, 218, 679 21 401 473 33,817, 206 47,800 554, 731 554, 731 4,012 307, 346 307,346 27,899 260, 090 16, 200 33, 775 48, ill 601, 211 311 44, 242 2,238 260, 090 33, 775 601, 211 44, 242 2,238 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. o TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample {see p. 1)—Continued SOUTH DAKOTA Tax before tax credits Income classes U n d e r $1,000 2 Under $1,000 $1,000 to $2,000 2__ $1,000 to $2,000 $2,000 to $3,000 2__ $2,000 to $3,000_ _. $3,000 to $4,000 2. _ $3,000 to $4,000.... $4,000 to $5,000 2__ $4,000 to $5,000__. $5,000 to $6,000 2_ _ $5,000 to $6,000-_. $6,000 to $7,000 2__ $6,000 to $7,000 $7,000 to $8,0002_. $7,000 to $8,0002_ _. $8,000 to $9,000 __ $8,000 to $9,000-_. $9,000 to $10,000 2_ $9,000 to $10,000 _ $10,000 to $ll,000_. $11,000 to $12,000.. $12,000 to $13,000_. $13,000 to $14,000.. $14,000 to $15,000.. $15,000 to $20,000.. $20,000 to $25,000.. $25,000 to $30,000._ $30,000 to $40,000$40,000 to $50,000.. $50,000 to $60,000. _ $60,000 to $70,000.. Number of returns 750 21 1,905 1,063 1,849 724 1,706 445 468 660 60 407 20 256 6 4 102 2 72 71 41 28 29 23 63 22 8 13 2 1 1 Tax credits 1 2 ^ per tax after Net income 1 Net tax credits $441,148 8,975 2,860, 713 1, 826,971 4, 613, 789 1, 706,120 5,848,251 1, 600,106 2, 031, 898 2,949, 270 321,119 2, 226, 813 127, 884 1, 658, 678 45,846 1,087, 518 33,401 868, 621 18,873 685,015 746,536 468,812 346,458 388,179 332, 724 1,089,864 490, 237 218,905 441,307 Normal tax $69 $92 2,912 "3," 883' Surtax cent on capital net gain from sale of assets held more than 2 years 12H per cent on 25 per cent capital net of tax on loss from earned net sale of income assets held more than 2 years Total $92 ~3,"883* $23 "97l' 6,724 8,965 8,965 2,241 4,634 ~6,~l79" "6,"l79" "i,545" 6,396 8,528 "§,"528 2,132 7,625 ~9,"55T 9,551 "I,"926~l 7,843 "9," 325" 9,325 1,482 5,920 6,962 6,962 1,042 6,888 ~7,~86l' ~7,"86T 973 6,252 6,854 5,415 5,045 5,842 5,882 26, 739 18, 385 9,812 26, 361 (3) 7,127 7,424 5,478 4,913 5,429 5,254 21, 392 11,943 4,931 10, 598 (3) 7,127 875 915 645 533 531 503 2,526 1,116 568 100 (3) () $345 582 665 944 1,131 7,873 7,558 5,449 15,853 (3) $10 7,769 6,060 5,578 6,373 6,385 29, 265 19, 501 10, 380 26,461 (3) 8 OO $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 $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 2_ Taxable _ 4,376 40,136 256 44,768 464 $235 35,905,515 I 209, 667 150, 211 80, 536 266 231,013 21,111 235 16,342,922 19,563,593 209,667 | 150, 211 80, 536 266 231,013 21, 111 235 422,484 10, S 6,770 4,199 44,069 j 63 5 TENNESSEE O 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. $466,870 823 37, 249 51 6 338 430 4,072 6, 325,405 3,664 3,221 8, 008, 561 2,976 7, 088, 297 4,692 16,450, 260 2,052 7, 365,176 1,602 6, 961,904 2,557 11,435,747 223 1,193, 273 1,700 9, 316, 232 99 7, 619,865 1,180 74 861 6,438,485 42 588 4,974,397 34 321,127 1 Capital net gain from sale of assets held more than 2 years is included in net income, are not deducted. 2 Nontaxable. Specific exemptions exceed net income. 8 Classes grouped to conceal net income and identity of taxpayer. $354 $472 $472 $118 9,458 12, 611 12, 611 3,153 O 27,466 36, 621 36, 621 9,155 21,823 29,097 29,097 7,274 o g 27,106 36,141 36,141 9,035 34,406 42, 306 42, 306 7,900 35, 586 43,425 43,425 7,839 35,876 43,163 43,163 7,287 33,801 40,035 40,035 6,234 but capital net loss from sale of assets held more than 2 years and net loss for prior year CO TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample (see p. 1)—Continued TENNESSEE—Continued Tax before tax credits 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. Number of returns 469 375 290 265 212 182 549 312 176 187 99 56 36 26 12 14 15 tax after Net income i Net tax credits ! I 1 | j $4,442,365 3,930,431 3,333,923 3,295,647 2,863,489 2,632,276 9, 516, 910 6,914,010 4,845, 760 6,362,201 4,471, 883 3,025,150 2,305, 547 1, 949, 810 1,010,032 1,332,907 1,945,942 1,061,620 1,763,650 (3) 2,365,083 8 $34,385 35,200 37, 226 38, 518 38, 796 40,191 206,516 219, 670 214,208 375, 918 324, 827 249,025 224,772 204,167 120,658 174,822 283,615 146,317 246,350 (3) 346, 229 8 Normal tax $40, 595 39, 568 38, 722 37,591 36, 694 37,050 162,078 134, 729 99,661 158, 307 94,907 55,980 48,195 28,695 28,007 30,817 33,453 ' 10,649 12,872 (3) 3,996 Surtax $1,805 4,212 6,455 7,355 8,906 67,808 104,044 125,932 226, 216 227,094 171,072 151, 272 139, 748 76,776 136,059 207, 251 123,992 (3) 204,478 8 12^ per cent on capital net gain from sale of assets held more than 2 years $4,642 10,412 32, 863 29,010 39, 038 27,371 9,758 I 44,261 47, 524 109,865 138,404 Tax credits Total $40,595 41,373 42,934 44,046 44,049 45,956 229,886 238, 773 225, 593 389,165 332,413 259,915 228,477 207,481 132,154 176,634 284, 965 146, 953 246, 729 (3) 346,878 (3) 12H per cent on 25 per cent capital net of tax on loss from sale of earned net assets held income more than 2 years $6,210 6,173 5,708 5,528 5,253 5,765 23, 370 19,103 11, 385 12, 353 7,461 4,392 3,406 3,314 1,379 1,812 1,260 636 379 (3) 649 (3) 125 498 299 10,117 90 O $5,000,000 and over — Classes grouped 3 ____ Total Nont-ixable 2__ Taxable . __j 1,921,801 248, 255 56,215 182,509 248,639 384 I C3,812 i 173,162,605 4, 035, 541 1, 426, 352 2,135,470 675,657 4,237,479 183,915 18,023 4, 035, 541 1,426, 352 2,135,470 675, 657 183,915 18,023 :___ .._, . __ . _ 14,882' 41,271,315 j 18,930 i 131 891 290 9,915 4,237,479 TEXAS 2 Under $1,000 -.._ 3,491 ' Under $1,000 2 38 $1,000 to $2,000 _ . :; 11,229 $1,000 to $2,000 2 . 10,999 $2,000 to $3,000 10,876 $2,000 to $3,000.2 . . 10,244 $3,000 to $4,000 14,499 $3,000 to $4,000 8.407 ! $4,000 to $5,000 2._ 5,079 $4,000 to $5,000.. 11,821 2 $5,000 to $6,000 .__ _ 586 $5,000 to $6,000 7,348 $6,000 to $7,000 2__ „_.___._._ 235 $6,000 to $7,000 : 4, 855 $7,000 to $8,000 2 _ I 161 $7,000 to $8,000..__ ; 3,347 $8,000 to $9,000 *____ _ 111 $8,000 to $9,000-2 2,147 $9,000 to $10,000 ___ 90 $9,000 to $10,000 1, 566 $10,000 to $11,000 ... 1,130 $11,000 to $12,000 ; 849 $12,000 to $13,000 ! 717 $13,000 to $14,000 ! 556 $14,000 to $15,000 445 $15,000 to $20,000.. I 1,426 $20,000 to $25,000. _ 765 $25,000 to $30,000 392 $30,000 to $40,000.. _•• 450 $40,000 to $50,000 201 $50,000 to $60,000 „._.... 122 $60,000 to $70,000... 82 $70,000 to $30,000 73 $80,000 to $90,000 _ ' 37 $90,000 to $100,000 ....; 28 1 Capital net gain from sale of assets held more than 2 years is included not deducted. 23 Nontaxable. Specific exemptions exceed net income. Classes grouped to conceal net income and identity of taxpayer. $1, 991,338 26, 541 17, 551,182 19, 281,910 24, 777,024 50, 983,493 29, 988, 334 22,152,904 52,962,939 3, 372, 207 40, 207,961 31, 329, 206 1 204 406 25, 080,405 942, 542 18,192, 271 $196 $262 $262 $66 29, 921 39,895 39,895 9,974 90, 300 120, 400 120,400 30,100 105, 054 140, 072 140,072 35,018 180, 741 240, 988 240,988 60, 247 191, 464 242, 785 242, 785 51,321 o 196, 501 238,170 238,170 41,669 Ul 199, 537 234,018 234,018 34,481 169, 421 195,166 195,166 25, 745 o ten cno 163, 525 14, 814, 360 147, 053 11, 826, 319 9, 753, 285 148, 204 8,949, 558 150,478 147, 223 7,483,403 132, 359 6, 440, 576 673, 205 24, 536,136 631,467 16, 977, 007 10, 719, 740 516,451 15, 492, 414 951, 233 8,898, 563 697,836 6, 636, 778 588, 249 5, 286, 325 539, 907 5, 430,407 637,381 3,103,187 377, 666 2, 685,060 356, 782 in net income, but capital net 185, 061 157,960 $5, 359 149,982 12,413 146,061 17,137 138,018 18,945 120, 278 21,400 543,589 167,617 405, 554 251, 296 269,028 258,836 400, 205 546,423 245,433 409,143 169,499 373,080 120,430 355, 654 153,945 450,753 74, 281 239,880 64, 843 233,064 loss from sale of assets held 185, 061 163,319 162,395 163,198 156,963 141,678 711, 206 656,850 527,864 967, 231 $20,603 52,361 706,937 49,720 592, 299 67,339 543,423 37,081 641,779 382,127 67,966 358, 702 60,795 more than 2 years and net 21, 536 16,266 14,191 12,720 9,740 9,319 38, 001 25,383 11,413 15,874 $124 8,789 312 3,967 83 3,515 1 4,398 2,284 2,177 1,920 loss for prior year are o o g TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample {see p. 1)—Continued to T E X AS—Continued Tax before tax credits Income classes $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 g r o u p e d 3 Total Nontaxable 2_ Taxable Number of returns 46 39 17 5 12 j 3 ! 5 3 1 1 Tax credits 12V2 per tax after Net income * Net tax credits $5,497,465 6.683,904 3, 783, 404 1,328, 753 4,220,495 1, 294,834 3,038,492 (3) $802,365 987,429 626,366 232, 808 730, 098 270, 549 491,144 (3) Normal tax $132,646 109, 354 60, 778 28,181 71,020 50, 758 26, 583 (3) Surtax $553,374 676, 848 445,663 167,083 489, 655 197,482 296,138 (3) cent on capital net gain from sale of assets held more than 2 years $119,228 203, 795 120,975 37,824 170, 617 22, 790 168,663 (3) Total $805, 248 989. 997 627,416 233, 088 731, 292 271,030 491,384 (3) UV2 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 a w f o o 5,843,120 746,929 5,618 81, 513 747,172 | 243 114,534 560, 322, 568 12,909,842 5,280,861 6, 268, 756 1, 859, 798 13,409,415 ! 496, 876 $2, 697 46, 357 68,177 127, 752, 392 432, 570,176 12,909,842 5, 280, 861 G, 268, 756 1, 859, 79: 13,409,415 I 496, 876 2,697 660, 041 UTAH U n d e r $1,000 2 . . U n d e r $1,000—_ $1,000 to $2,000 2 $1,000 t o $2,000_. $2,000 to $3,000 2 $2,000 t o $3,000$3,0Q0 t o $4,000 2 a $2,883 2,568 1,050 280 1,194 481 240 561 17 2,363 1,799 1,457 1,078 1,567 $368,118 3,495,120 3,096, 517 3, 588,267 2,498,081 5,467,471 $119 $119 $30 4,568 6,091 6,091 1,523 9,227 12, 302 " 12," 302' "3," 075" $3 000 to $4,000 2 $4,000 to $5,000 $4,000 to $5,000 2_ . $5,000 to $6,000 $5,000 to $6,000 2 $6,000 to $7,000 $6,000 to $7,000 2 $7,000 to $8,000 $7 000 to $8 0002 $8,000 to $9,000 ~ $8,000 to $9,000 -2 - $9,000 to $10,000 $9,000 to $10,000 $10 000 to $11 000 $11,000 to $12,000 $12 000 to $13 000 $13,000 to $14,000 _ $14 000 to $15 000 $15,000 to $20,000 $20,000 to $25 000 $25,000 to $30,000 $30,000 to $40,000 $40,000 to $50,000 ._ $50,000 to $60 000 $69 000 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 _ ... I i .-- -. _-_ __ -- _ _- .- 372 711 716 153 505 60 342 23 233 24 194 16 115 128 85 62 42 44 137 76 43 48 18 9 10 2 9 5 4 1 340 867 3,117, 532 3,212, 740 823,012 2, 758,446 383,941 2, 211, 378 170,040 1 762,915 204,532 1, 641, 595 151, 689 1,089, 246 1, 344, 596 981, 684 773, 619 564, 501 639, 708 2, 331, 694 1, 712, 665 1,184,438 1, 688, 973 792, 793 494, 093 659,086 145,318 751, 624 461, 394 i 3 507 4 676 4,676 1,169 6,269 8,358 8,358 2,089 8,831 10, 795 10, 795 1,964 9,312 11, 293 11, 293 1,981 8,513 10 263 10 263 1,750 9,228 11, 056 11,056 1,828 6,986 10,906 9,676 9,007 6,944 10,175 44, 813 54,104 44,267 92,348 51, 343 37,813 58,141 15,287 77, 265 40, 874 8,509 11,893 10,107 8, 635 6,439 9,349 33, 055 30, 795 18, 007 33,417 12, 465 5,000 6,027 2,468 4,801 272 8,509 12, 542 11,413 10,172 7,879 11, 567 49,460 57,877 46, 640 95,240 53, 768 38, 244 58,782 15,311 77, 708 40,929 1,523 1,636 1,737 1,165 935 1,392 4,647 3,773 2,373 2,632 1,371 431 641 24 431 55 $649 1,306 1,537 1,440 2,218 16, 405 27,082 28, 633 61,823 38, 590 30, 347 46, 850 12, 279 42,228 40, 657 $2, 713 2,897 5,905 564 30, 679 $260 1,054 12 (3) o o | j 1 13,029 6,935 6,094 (3) 1, 712, 235 53, 628,897 17,769, 722 35,859,175 (3) (3) (3) (3) (3) 221, 538 851,031 8,670 284,862 59,272 411,316 153,909 196, 667 221,851 892,845 313 40,488 1,326 851,031 284,862 411,316 196,667 892,845 40,488 1,326 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. 2 3 Nontaxable. Specific exemptions exceed net income. Classes grouped to conceal net income and identity of taxpayer. TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample {see p. 1)—Continued VERMONT Tax credits Tax before tax credits Income classes 2 U n d e r $1,000 __ U n d e r $1,000.-. $1,000 to $2,000 2. $1,000 to $2,000.. $2,000 to $3,000 2 $2,000 to $3,000.. $3,000 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 92 44 646 1,168 692 966 890 498 406 769 102 443 47 306 21 219 21 164 15 94 98 68 62 59 46 128 71 37 37 20 10 9 tax after Net income 1 Net tax credits $51,714 26, 425 1 086 431 2, 018, 375 1, 699,348 2,284, 538 3,136, 962 1,806,976 1,770,287 3,460,188 543,554 2, 425,008 304,323 1,985,826 157,980 1,632,646 176,595 1,391,907 143, 565 893,235 1, 031,024 783, 844 776, 626 796,069 667,392 2,214,416 1,577, 846 1,032,930 1,266,064 899, 111 549,568 599,953 Normal tax 12^ per cent on capital net gain from sale of assets held more than 2 years Surtax Total 12H per cent on 25 per cent capital net of tax on loss from earned net sale of income assets held more than 2 years $208 $277 $277 $69 3,081 4,108 4,108 1,027 8,294 11, 059 11,059 2,765 4,663 6,218 8,310 11,080 8,299 10, 647 "" 1 " I 6,218 1,555 2,770 10, 647 2,348 3 o o K 9,065 11, 056 11, 056 9,013 10, 624 16, 624 1,611 9,427 10,931 10,931 1,504 6,840 8,819 7,870 9,018 10,870 9,332 43,228 44,131 45, 734 62,101 63,492 44,259 52, 337 7,813 9,310 7,565 8,185 10,207 8,144 31, 083 24,465 21,255 17, 793 16,530 8,644 5,067 7,813 9,890 8,596 9,752 12,267 10,453 47,764 48,466 47,858 63,914 64, 883 45,172 53,236 973 1,071 726 734 1,397 1,121 4,536 4,335 2,124 1,813 1,391 913 899 $4,500 3,242 9,051 3a 11,080 1,991 $580 1,031 1,567 2,060 2,309 16, 681 24,001 26, 603 46,121 43,853 33,286 39,118 CO 374, 490 340, 686 288,195 (3) 528, 470 (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 Total Nontaxable Taxable 2 41, 286 35, 000 34,191 (3) 80, 789 (3) 6,877 2,644 2,941 ' 711 34, 695 26,956 28, 491 (3) 79, 634 (3) 41, 572 35,136 34,223 (3) 80,995 (3) 5, 536 2, 791 650 286 136 32 > 206 1,119, 654 187, 275 5,911 181, 010 763 187, 684 409 j 8,268 41, 842,221 846, 932 271,145 587,996 26, 533 885, 674 38, 742 ! 2.932 5,336 9,070,759 |32,771,462 I 846, 932 271,145 587,996 26,533 38, 742 ii O CD VIRGINIA Under $1,000 « . . . Under $1,000 $1,000 to $2,000 2. $1,000 to $2,000... $2,000 to $3,000 2. $2,000 to $3,000... $3,000 to $4,000 2. $3,000 to $4,000... $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 toU0,000 2 . - 915 100 4,782 5, 577 4,401 3, 398 4,996 1,563 1,816 2,172 318 1,631 156 1,020 111 744 78 571 50 $521, 912 52,185 7, 457,102 9, 597, 229 10, 939, 418 8, 004, 382 17, 512, 892 5, 606, 498 7,967, 076 9,709,611 1, 717, 249 8, 926, 339 1, 003, 262 6, 605, 588 827,986 5, 570, 541 652, 273 4, 837, 016 471, 386 $464 $619 12, 647 16, 863 29, 607 39, 476 16, 747 22, 329 22, 002 l ! ! ; $155 1I 16,863 4, 216 o o 39,476 9,869 $619 22,329 5,582 29, 336 29, 336 7,334 29, 329 36, 519 36, 519 7,190 29,153 35, 631 35, 631 6,478 30, 027 35, 849 35, 849 5,822 29, 485 35, 431 35, 431 5,946 __ . .. 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. C TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample (see p. 1)—Continued VIRGINIA—Continued Tax credits Tax before tax credits Number of returns Income classes $9,000 t o $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000. $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $80,000 $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._ __ ___ _ ... __ „„ 417 355 286 226 168 166 533 266 160 KJ9 71 52 34 10 14 12 29 6 5 4 4 tax after Net income 1 Net tax credits $3, 948, 426 3, 733, 746 3, 284, 065 2, 826, 653 2, 267, 608 2, 406,142 9,175,187 5,919, 635 4, 364,054 5, 759, 646 3,137,045 2,863, 524 2,189, 532 1, 205, 980 1,194, 641 1,134, 931 3, 569, 976 1,101, 702 1, 099, 767 (3) $29,180 31, 436 33, 584 32. 872 29, 394 35,167 171,171 175, 725 172,073 309, 901 221, 577 243, 723 216,895 120, 072 144, 079 130,127 470, 531 150, 534 182, 272 168, 367 (3) Normal tax $34, 767 34, 541 34, 387 31, 615 27, 288 31, 465 125, 577 96, 044 71, 902 111, 886 65, 009 56,935 46, 783 20, 213 26,188 11,616 47,822 12, 356 13,198 4,581 (3) Surtax 12H per cent on capital net gain from sale of assets held more than 2 years $1, 837 4,402 5,756 5,871 8,226 63, 747 90, 568 107, 858 205, 514 153,139 173, 300 152, 833 95, 775 99, 244 88, 403 321, 209 122,174 154,444 112,423 $2, 967 7,419 19, 234 20,955 17, 271 20,873 30,624 110, 786 16, 686 15,123 51,569 12K Per cent on Total 25 per cent capital net of tax on loss from earned net sale of income assets held more than 2 years $34, 767 36, 378 38, 789 37, 371 33,159 39, 691 189, 324 186, 612 179, 760 320, 367 225, 567 249,469 220, 571 133, 259 146,305 130, 643 479, 817 151,216 182, 765 168, 573 (3) $5, 587 4,942 5,205 4,499 3,765 4,524 18,153 10, 887 7, 687 7,796 3,877 4,082 3,313 1,312 2,226 516 2,190 682 493 206 $2, 670 113 1,664 363 11,875 7,096 Or $5,000,000 and over Classes grouped 3 2, 088, 991 Total Nontp^xable 2 Taxable - - 37, 393 172, 239, 863 17, 623 19, 770 49, 070, 556 123,169, 307 18, 510 237, 451 87, 587 1,174, 736 .... ... 2, 204,174 401, 074 1,174, 736 2, 204,174 342, 994 3,611,135 3, 611,135 343, 523 3, 779, 9S4 534 • 23, 781 145, 038 ; 401, 074 3, 379, 984 145, 0G8 23, 781 WASHINGTON Under $1,000 2 ._ Under $1,000 $1,000 to $2,000 2_ ._ $1,000 to $2,000 $2,000 to S3,0002 $2,000 to $3,000 $3,000 to $4,0002 $3,000 to $4,000 _ .-_ -_ $4,000 to $5,0002 $4,000 to $5,000 $5,000 to $6,0002 $5,000 to $8,000 — --- $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 $10,000 2 $9,000 to $10,000 . $'0,000 to $11 000 $11,000 to $12,000 $12,000 to $13 000 $13,000 to $14,000 $14,009 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 . _ .. . - . _ . - _ _ _„ . _ 1,042 12 4,906 11,411 4,333 7. 225 6, 975 4,429 2,959 7, 257 276 3, 446 139 2,279 66 1,487 49 883 44 548 450 307 244 182 175 454 204 112 146 38 40 34 7 10 6 $571, 874 6,564 7, 968, 104 19, 557, 069 10, 600. 981 17.048,549 24, 989, 200 15.882.230 12,831,800 32, 484, 275 1,486, 062 18,827, 238 896, 398 14, 748, 284 492, 761 11, 083. 482 413.291 7, 471, 032 419. 170 5, 201, 281 4, 705. 012 3, 527, 622 3, 048, 572 2, 481. 435 2, 533, 097 7, 709, 010 4, 587, 680 3, 033, 878 4, 906, 626 1, 692, 581 2, 183. 781 2, 152, 407 536. 919 844, 282 558, 244 $98 $25 $73 $98 30,652 40, 869 40,869 10, 217 64, 670 86, 226 86,226 21, 556 51, 628 68,838 68,838 17, 210 98,041 130, 721 130,721 32, 680 84, 293 108,910 108,910 24, 617 ZP M 86, 885 105, 892 105, 892 19, 007 o w 78. 932 93, 663 93, 663 14, 731 64, 260 74,900 74, 900 10, 640 M 49, 730 52, 407 43, 778 45, 583 42, 820 44, 758 177,107 152, 031 119,413 260, 620 107, 024 183, 886 191, 716 52, 227 90, 017 63, 549 57,124 56,958 44, 328 44, 198 40,150 39, 688 139, 341 88,619 49, 052 94,378 22, 230 41, 281 35, 840 2,841 8,295 3,544 57,124 59 005 48, 833 50, 166 46. 462 48, 2R3 190, 350 159,843 122, 649 267, 823 110, 238 188, 029 198, 495 52, 823 95, 349 65, 754 7,394 6 598 5. 055 4, 583 3, 642 3, 525 13,243 7, 812 3,236 6,026 1,319 2.028 1,791 442 627 319 O $2 047 4, 505 5,968 6,312 8, 595 51, 009 71, 224 73, 597 170, 554 87. 293 134, 296 141,469 47,815 56, 440 39,485 $2,891 715 12,452 21,186 2,167 30, 614 22, 725 ZP !> H |__| __ o $1 177 1,895 2,115 4,988 154 4,705 1,886 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. CJi TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample (see p. 1)—Continued WASHINGTON—Continued Tax before tax credits Income classes $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 Net income i 12 6 3 3 $1,498,759 932, 072 637, 367 (3) 1 - (3) Net tax after tax credits $202, 719 146,620 84, 706 (3) Normal tax $22, 613 18,050 1,979 (3) (3) (3) . $178,701 106,832 39,187 (3) Taxable $13,432 21,891 43,670 (3) (3) (3) Total 12H Per cent on 25 per cent capital net of tax on loss from earned net sale of income assets held more than 2 years $214, 746 146, 773 84,836 (3) $809 153 130 (3) (3) (3) 1 2,018,192 243,497 62,200 252, 547, 211 2, 913, 642 20, 789 41,411 60, 669, 641 191,877, 570 2,913, 642 1,782 13,807 228,138 243, 727 230 1, 522, 408 1,239,136 ! 399,881 3,161,425 219, 645 28,138 I, 522,408 1, 239,136 i 399,881 3,161, 425 219, 645 28,138 WEST VIKGINIA 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. . _ $11,218 1 -. 2 12H Per cent on capital net gain from sale of assets held more than 2 years Surtax ._. . Total Nontaxable Number of returns Tax credits 914 21 3,823 6,710 3,442 2, 793 4,681 $539, 634 9.926 6, 019, 068 11,478,181 8, 614,812 6,431,626 16, 521, 550 I $103 $138 15,935 21,246 22,678 30,237 $138 $35 | 21 246 5 311 i j 30 237 7 559 00 $3,000 to $4,000___$4,000 to $5,0002 $4,000 to $5.000 $5,000 to $0,000^ $5,000 to $u,G00__ $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 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 LO $60,000 $60,000 to $70,000 $70,000 to $80,000 $80,000 to $90,000 $90,000 to $100,000 $100,000 to $150,000 $150,000 to $200,000 $200,000 to $250,000 $250,000 to $300,000 $300,000 to $400,000 $400,000 to $500,000 $500,000 to $750,000 $750,000 to $1,000,000.__ $1,000,000 to $1,500,000 $1,500,000 to $2,000,000 $2,000,000 to $3,000,000 $3,000,000 to $4,000,000 $4,000,000 to $5,000,000 $5,000,000 and over Classes grouped 3 Total Nontaxable* Taxable 948 1,820 1,450 332 1,250 162 720 83 562 69 393 53 321 253 185 175 153 108 410 228 131 118 62 28 23 17 9 15 20 12 2 2 1 1 -.-- - - ----. 2,856 ;.. 8,566 11, 422 11,422 14,166 18, S88 ~18,~888~ 22, 257 27,835 I 19, 438 23, 750 "237750"! 20,613 24,841 24,841 4,228 19,288 23, 313 23,313 "4,025 24, 480 21, 585 20, 590 23,467 26, 697 23, 540 136, 315 147, 460 148,109 206,196 199, 610 136,190 136, 833 139,650 77, 285 166, 720 294,107 289, 325 77, 329 3,572 3,237 2, 562 3,070 2, 860 2, 401 13, 597 9, 350 6,541 5,282 3,155 1,817 1,211 1,505 617 1,049 749 1,255 246 3,388,319 7r 965,355 6, 502,837 1,798.165 ' 6, 832, 941 1, 041, 432 4, 669,121 617,723 4,201,057 585, 286 3,341,496 501,873 3,041,295 2, 640, 642 2,125, 990 2,182, 504 2,064,646 1, 565,005 7,032, 581 5, 061, 508 3, 570,457 4, 030,319 2, 735, 654 1, 561,086 1, 484,819 1, 270, 080 756,281 1,424, 994 2, 373,875 2, 042, 304 429,154 (3) 20, 908 18,348 18, 028 20, 397 23, 837 21,139 122, 718 138,110 141, 568 200, 433 196, 380 133, 633 135, 367 137, 495 76, 668 164, 972 293, 358 283, 714 77, 083 (3) 1, 242, 573 152, 531 24,480 20, 479 17, 853 19,070 ! 21,393 I 18,255 ' 88,404 71,312 60, 972 50, 987 54, 665 25, 671 19, 575 23, 791 3,436 16, 667 5,884 12, 878 8,179 (3) 27,835 ! $1,106 2,737 4,397 5,304 5, 285 47, 911 76,148 87,137 153,005 I 131,441 82, 343 95, 234 112, 486 54, 662 117,658 188,168 203, 874 G9,150 (3) $2, 204" 13,504 28,176 22, 024 3,373 19,187 32, 395 100, 055 72, 573 -| 4,722 5, 578 i 4,312 $481 75 740 255 650 699 4,356 ---- I 2,326 26, 214 124, 222 152, 762 231 2, 629, 920 102, 933 7,256 2, 629, 920 102, 933 7,256 32, 500 j 139, 696,175 2, 519, 731 747, 947 1, 464, 260 417, 713 15,379 I 17,121 I 44,204,898 95,491,277 2, 519, 731 747, 947 1, 464, 260 417, 713 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. TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample {see p. 1)—Continued • WISCONSIN Tax before tax credits 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 $2,000 $2,000 t o $3,000 2 $2,000 t o $3,000 $3,000 t o $4,000 2 $3,000 to $4,000 $4,000 t o $5,000 2 $4,000 t o $5,000 $5,000 t o $6,000 2 $5,000 to $6,000 $6,000 to $7,000 2 $6,000 to $7,000 $7,000 t o $8,000 2 $7,000 to $8,000 $8,000 t o $9,000 2 $8,000 t o $9,000 $9,000 t o $10,000 2 $9,000 t o $10,000 $10,000 to $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 to $25,000 $25,000 t o $30,000. $30,000 t o $40,000 $40,000 t o $50,000 $50,000 to $60,000 $60,000 t o $70,000 $70,000 t o $80,000 Number of I Net income 1 returns 5,672 127 16,326 13,434 12,315 9,918 11,098 4,999 3,202 6,229 476 | 3,858 202 2,623 112 1,906 71 1,383 59 996 833 672 525 433 367 1,191 564 339 410 197 99 78 49 $3, 373,993 73, 798 24, 800, 866 23,193,390 30, 565,098 23, 744, 612 38, 267.868 17, 547,497 14, 065, 294 28,136, 650 2, 574, 237 21, 238, 341 1,306,754 16,960,304 838,943 14, 333, 952 604, 269 11, 734,085 559, 866 9,433,164 8, 721,151 7, 700, 920 6, 550, 229 5, 840,045 5, 318,849 20,477,188 12, 584, 208 9, 232,955 14,180,104 8, 780, 554 5, 389, 337 5,091,783 3,644,940 Net tax after tax credits Normal tax Surtax 123/2 per cent on capital net gain from sale of assets held more than 2 years $715 Tax credits Total 12H per cent on 25 per cent capital n e t of tax on loss from earned net sale of income assets held more t h a n 2 years $954 $239 33,041 ~8,"260~ "169,662 27, 251 "24," 781' 33,041 81, 751 109,002 j 63,312 84,416 84,416 "21," 104" 58, 851 78, 467 78, 467 " 19,616" 83,161 "166,162 100,162 81, 290 97, 633 97, 633 "83," 176" 98,719 '8, 719 I 94, 788 74, 497 78, 070 84, 030 78, 883 82, 979 88,144 435,384 403,168 392,032 769, 020 618, 787 444,131 440, 863 352, 508 86, 936 86,376 86, 279 77, 555 79, 293 81,442 343,370 242,120 186, 228 288, 208 183,508 105, 023 82, 863 66, 461 94,788 $3, 905 9,904 12, 894 15,047 18, 352 142, 749 194, 829 229, 754 512,796 434, 059 316, 043 333, 704 273, 682 $15, 230 23, 588 44, 940 83, 021 61, 394 86, 936 90, 281 96,183 90,449 94, 340 99, 794 486,119 436, 949 415, 982 816,234 641,155 466, 006 499,588 401, 537 16,343 j_ " 15," 543 1 ~ j 14,142" II 12, 439 12,211 12,153 11, 566 11,361 11, 650 50, 735 33, 781 23,950 32, 304 $14,910 16, 217 6,151 9, 274 12,601 6,231 52,494 4,385 44, 644 o o 3 a o $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 to $250,000 $250,000 t o $300,000 $300,000 t o $400,000 $400,000 t o $500,000. $500 000 t o $750,000 $750,000 t o $1,000,000 $1,000,000 t o $1,500,000 $1,500,000 t o $2,000,000 _ $2,000,000 t o $3,000,000$3,000,000 t o $4,000,000 $4,000,000 t o $5,000,000 $5,000,000 a n d over Classes grouped 3 Total Nontaxable 2 Taxable - 29 33 70 24 11 10 6 3 4 _ 2,444,329 3,139, 741 8, 553, 393 4, 049, 338 2,490, 287 2,772, 562 2,014,119 1, 330, 263 2, 286, 556 254, 629 381,466 1,094,925 600, 243 357,441 459. 728 312,351 244, 818 404,414 34, 675 54, 620 99,833 55,084 18, 746 54, 757 4,342 24, 745 12,704 198,918 306, 244 770, 300 401, 555 228, 625 285,489 230, 991 186,003 324,861 (3) (3) 46, 033 38, 373 274, 277 147,419 112, 852 121,420 77.188 34, 393 67,144 279,626 399, 237 1,144,410 604, 058 360, 223 461, 666 312, 521 245,141 404, 709 2,790 3,828 6,699 2,194 621 1, 265 170 323 295 22, 207 13, 943 42, 786 1,621 2,161 673 . 2 (3) (3) (3) (3) (3) _ 1 100, 956 49, 533 51,423 10, 633, 721 1,611,551 54.957 649, 202 907, 826 436. 579, 613 116,957,188 319, 622,425 10, 621, 745 3,107, 307 6, 079, 906 2, 055, 098 10, 621, 745 3,107, 307 6, 079,906 2,055,098 434 1,611,985 11,242,311 406, 375 214,19 m 11,242,311 406, 375 214,191 > Ul Jj oO G WYOMING U n d e r $1,000 2 U n d e r $1,000 $1,000 t o $2,000 3 $1,000 t o $2,000 $2 000 to $3 000 2 $2,000 t o $3,000 $3,000 t o $4,000 2 $3,000 t o $4,000 $4 000 t o $5,000 2 $4,000 t o $5,000.. $5,000 t o $6,000 2 $5,000 to $6,000.. . $6,000 to $7,000 2 $6,000 t o $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 $9,000 t o $10,000... $10,000 t o $11,000 . $11,000 t o $12,000 $12,000 t o $13,000_._ 1 . . .__. _. 241 28 1,048 1,831 905 1,196 1,106 363 423 472 51 299 16 231 11 146 5 89 5 71 62 51 35 $145,421 16, 205 1, 718. 904 3,199, 261 2, 223, 341 2,827,398 3, 896, 552 1, 302,059 1,825, 281 2,133, 890 274, 214 1, 629, 550 101, 937 1,493,015 84, 207 1,092, 442 42, 101 755, 228 47.850 673,076 649, 725 585, 946 435,821 $91 $122 $122 $31 4,949 6, 598 6, 598 1,649 10, 696 14, 261 14, 261 3, 565 4,692 6,256 6,256 1,564 4,743 6,325 6,325 1,582 5,318 6,713 6,713 1,395 7,048 8, 366 8,366 1,318 6,141 7,080 7,080 939 5,283 5,978 5,978 695 6,133 6, 391 6,807 4,859 6,796 6,741 6,649 4,679 6,796 7,030 7,406 5,460 663 639 599 601 $289 757 781 o - -- 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 Q TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax before tax credits, and tax credits—Distribution of income classes under $5,000 estimated, based on sample (see p. 1)—Continued O WYO MING—Continued to Tax before tax credits Number of returns Income classes $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 ._ . . .. ._ . 36 18 70 19 17 9 8 3 tax after Net income 1 Net tax credits $487,455 261, 269 1,199,186 422,957 473,787 299,140 360, 686 162,128 Normal tax $6,932 4,758 20, 990 8,401 10, 694 7,314 4,162 5,213 $7, 775 5.326 27,391 13, 867 21, 862 17, 249 23, 501 15,703 Surtax $1, 273 904 8,311 6,493 12,147 10, 396 16, 967 10, 222 12H per cent on capital net gain from sale of assets held more than 2 years $2,481 328 Tax credits Total $8, 205 5,662 29, 301 14, 894 22,841 17, 710 23, 610 15, 763 12H Per cent on 25 per cent capital net of tax on loss from earned net sale of income assets held more than 2 years $430 336 1,910 1,027 979 461 109 60 H o _ _ . ... 1 (3) (3) (3) (3) (3) (3) (3) 3 3 3 () () (3) (3) (3) (3) (3) (3) 3 3 (3) () () 14, 519 :::::::::::::: 69, 414 295. 7H1 9, 439 595 21. 147 9,439 295, 791 21,147 () _. 1 | _ _ 477,666 8,870 3,811 5,059 31, 297,698 10, 359,808 20,937,890 68, 819 274. 644 169, 547 48, 265 116.805 274,644 169, 547 116, 805 6,630 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. 2 3 Nontaxable. Specific exemptions exceed net income. Classes grouped to conceal net income and identity of taxpayer. CO 3 o o 163 STATISTICS OF INCOME TABLE 10.—Individuall returns, by States and Territories, for the years 1916 to 1927 —Number of returns, net income, and tax UNITED STATES Tax Net income Num ber of *• u urns Year 19161917. 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 4,101, 547 1920. 1921. 192.2. 1*923 _ 1924. 1925. 1926. 1927. Average Total $6, 298, 577,620 | $14,412. 00 3. 931. 00 13, 652, 383,207 ! 3, 599. 00 15, 924, 639,355 ! 3, 724. 00 19, 859, 491,448 i 3, 269. 00 23, 735, 629,183 19,577, 212,528 2, 939. 00 21, 336, 212,530 3,143. 00 24, 777, 465,658 3, 219. 00 3, 481. 00 25, 656, 153,454 5, 249. 00 21,894, 576,403 5, 306. 00 21,958, 505,649 j 5,496. 73 22, 545, 090,553 I Total $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, 790 830, 639,434 Average $397. 00 199. 00 255. 00 238. 00 148. 00 108. 00 127. 00 86.00 96. 00 176. 00 177. 00 202. 52 ALABAMA 1916 . 1917 . _ 1918 1919 1920 1921 1922 .. 1923 1924 1925 1926 1927 . _. _ 2,097 21, 844 38,988 40, 789 52,984 43,009 43, 612 51,049 47, 591 26, 278 28, 540 27,992 $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 4, 759. 38 $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 2,455,166 $84 00 93. 00 114.00 114. 00 85.00 63 00 66.00 56.00 58.00 89.00 86.00 87.71 $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 $11,777,241 $11, 848. 00 39, 635, 508 3, 232. 00 41, 579, 450 3, 035. 00 61,434, 347 2, 997. 00 67, 280,486 2, 712. 00 48,310,197 2, 615. 00 48,459, 738 2,413.00 59, 526,474 2, 599. 00 58, 273, 049 2, 735. 00 41, 382,939 4, 096. 00 41, 716, 578 3,970. 00 4,144. 78 45,837,158 $191,519 1, 019, 262 1, 724,116 1,816,899 1, 325, 905 516, 637 687, 026 603. 100 511,987 544,953 498, 896 697, 800 $193 00 83.00 126.00 89.00 53.00 28.00 34. 00 26 00 24 00 54.00 47.00 63.10 $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, 003 133, 224, 614 ALASKA 243 4, 570 7,606 9,427 9,899 1916 .1917 1918 1919 ... 1920 1921 2^ 1922 1923 2 .. 1924 2 1925 22 ... 1926 1927 2 $1, 878,419 10, 549, 506 15, 434, 987 18, 862,034 19,400, 775 ::::::::::::::::: i ARIZONA 1916 1917.. 1918 1919 1920 1921 1922 1923 1924 1925 1926.. 1927 _ 994 12, 264 13, 701 20,495 24, 812 18,477 20, 079 22, 899 21, 301 10,104 10, 509 11, 059 1 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of individuals are summarized on pp. 32-39. Net income for returns under $5,000 estimated on basis of sample. See p. 1. 2 Included in the State of Washington. 164 STATISTICS OF INCOME TABLE 10.—Individual returns, by States and Territories, for the years 1916 to l 1927 —Number of returns, net income., and tax—Continued ARKANSAS Net income Number of returns Year 1916 1917 1918 1919 1920 . . 1921 1922 1923 1924... 1925 1926 1927 2,255 17,839 20, 612 33, 556 38,113 33, 830 32,072 35, 788 35, 484 20, 597 19, 363 17, 331 Tax Averse Total $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 4, 359.47 $157,513 1,848,177 3, 260, 477 4, 237, 673 3, 268,450 1, 866,164 2, 314, 409 2, 050, 416 1,458,499 it. 434, 504 1, 481, 272 1, 339, 952 $70.00 104. 00 159. 00 126. 00 $228,324, 945 $10, 766.00 3,471.00 632,608, 546 3,399.00 701,850,380 3,679.00 981,170,941 3,348. 00 1,329,006,594 3,025.00 1,168,021,448 3,225.00 1,357, 524, 521 3,283. 00 1,697,902,803 3,406.00 1,741,063,671 4,885.00 1,490,419, 792 4,984.00 1,571,673,688 5,015.04 1,582, 576,258 $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 46,044,994 $170.00 112.00 175. 00 184. 00 127. 00 94.00 104.00 77.00 74.00 122.00 147.00 145. 91 $12,143.00 3,393.00 2, 945.00 3,320.00 2,955.00 2, 504.00 2,736.00 2,772.00 2, 796.00 4,199.00 4,409.00 4, 679. 72 $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 3,307,180 $238.00 128.00 108. 00 125.00 91.00 55.00 72.00 45.00 43.00 79.00 84.00 104.24 $13,781.00 3,865.00 3,418.00 3,151.00 3,048.00 2, 783.00 3,128.00 3,162.00 3, 334. 00 5,423. 00 5,326.00 5, 798.58 $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 16,117,674 $291.00 164.00 205.00 152.00 106.00 86.00 102.00 75.00 88.00 181.00 169.00 207.23 Total $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 75, 553, 896 Average se.oo 55. 00 £2. 00 57. CO 41.00 70.00 77.00 77.32 CALIFORNIA 1916. 1917 1918. 1919. 1920. 1921. 1922. 1923 1924. 1925. 1926. 1927. 21,208 182,232 206,471 266, 720 396,973 386,082 420,923 517,109 511,218 305,074 315,344 315, 566 COLORADO 1916 1917__ 1918. 1919 1920 1921 _ 1922 1923. 1924 1925._ 1926-_ 1927 4,435 40,627 54,160 57, 526 74,198 69,676 67,463 72,366 73,350 35,808 35,110 31, 727 __ .. $53,854,130 137,853,875 159,487,951 191,001,999 219,277,184 174,490,980 184, 572,407 200,572, 724 205, 087,973 150,363,411 154,804,655 148,473,486 CONNECTICUT 1916 1917 1918__ 1919-. 1920 1921-. 1922__ 1923 1924__. 1925__ 1926 1927... . . . .. . 9,713 64,472 86,489 110,409 148,195 123, 269 128,431 149,820 143,406 74, 595 81,449 77, 778 $133,858,341 249,186, 724 295,617,840 347, 929,674 451, 737, 702 343,017,180 401, 720,143 473,804, 719 478,174, 249 404,498,337 433, 776,846 451,001, 651 * Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of individuals are summarized on pp. 32-39. 165 STATISTICS OF INCOME TABLE 10.—Individual returns, by States and Territories, for the years 1916 to 1927 1—Number of returns, net income, and tax—Continued DELAWARE Tax Net income Number of returns Year 1,346 8,032 10,239 16,059 18,937 15, 889 1916. 1917_ 1918. 1919. 19201921. 192219231924_ 192519261927- 17,141 19,202 18,892 9,131 9,301 9,266 Total $57,798,410 56,459,176 48,358,031 62,901,249 55, 633, 321 43,676,893 53,981,0d8 57,186,685 64,179, 747 54,897,972 70,544,423 90,262,899 Average $42,941.00 7,029.00 4,723. 00 3,917.00 2,938.00 2, 749.00 3,149.00 2,978.00 3, 397.00 6,012.00 7, 585.00 9,741.30 Total Average $3,695,605 9,350,461 7,158,522 7,495,453 2,122,025 1,284,365 1,833, 712 1,402,093 2,432,617 2, 780, 200 5,100,884 7, 970,035 $2, 746.00 1,164.00 699.00 467.00 112.00 81.00 107. 00 73.00 128. 00 304. 00 548. 00 860.14 D I S T R I C T OF C O L U M B I A 6,808 33,737 50. 776 88,616 109,730 89,966 77,923 75,796 77,836 43,293 40,024 39,560 1916 1917 _ 1918 1919-. 1920 1921 1922 1923 19241925 1926 1927._ $67,334,621 113,499,332 154,963,835 234,959,904 299,802, 574 248,345,804 231,328, 739 221,950,528 253,312, 253 200,353, 699 198,055, 768 198,938,042 $9,891.00 3, 364.00 3,052 00 2,651.00 2, 732.00 2, 760.00 2,969.00 2,928 00 3,254.00 4,628. 00 4,948 00 5,028. 77 $1,068,644 4,499,820 8,832, 200 8,869,833 9,468,632 7,704,564 1 8,336, 587 6,097, 678 5, 765,861 5.718,046 5, 526,436 6,027,133 $157.00 133.00 174.00 100.00 86.00 86.00 107.00 80.00 74.00 132. 00 138. 00 152.35 $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 I 5, 750. 00 5,162. 62 $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 6, 047, 244 $181.00 103. 00 124. 00 140. 00 124. 00 69.00 98.00 74.00 112. 00 379.00 186. 00 150. 88 $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 4,950. 25 $378,062 3, 250, 342 7,077,184 9,134,092 7, 697, 693 3,892, 645 4, 557,769 3, 766,159 3, 398, 860 3, 529, 883 2,888, 409 3, 612, 724 . $110. 00 85.00 181. 00 155. 00 105. 00 57.00 65.00 52.00 54.00 94. 00 79.00 100. 83 FLORIDA 1,779 15,336 19,102 31.107 42, 210 42, 249 41, 531 49, 591 64, 306 76, 213 56,109 40, 080 1916 1917 1918 1919 1920 1921 1922 1923 1924. 1925. 1926 1927. $17,401,202 54, 378,498 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, 033 206, 917, 657 GEORGIA 1916 1917 1918 1919 1920 1921 1922 1923. 1924 1925 1926_ 1927___ i _.i _J ! ___ _. _ I 3,444 38,252 39,073 58,930 73,325 67,719 69, 988 71,341 62,651 37,410 i 36,744 | 33,818 ! $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, 659 171,146,482 167,407,479 1 Changes in the revenue acts affecting; the comparability of statistical data from income-tax returns o f individuals are summarized on pp. 32-39. 166 STATISTICS OF INCOME TABLE 10.—Individual returns, by States and Territories, for the years 1916 to 1927 l—Number of returns, net income, and tax—Continued HAWAII Tax Net income Number of returns Year Total 1916 1917 1918 1919 1920 1921 1922 1923 1924 _ 1925 1926___ 1927 _ _. _ 1,144 3,131 4,242 8,136 13, 715 11,481 11, 597 12, 421 12, 387 9 306 9,146 9,252 Average $20, 362, 022 $17, 799. 00 6,991. 00 21,888,755 20, 054, 940 4, 728. 00 33,164, 366 4, 076. 00 55, 572, 896 4, 052. 00 37, 840, 014 3, 296. 00 37,122,696 3,201 00 42, 829, 250 3, 448. 00 46, 395, 290 3, 745. 00 41 465 375 4 456 00 42, 950, 279 4, 696. 00 44, 618, 510 4,822. 58 Total Average $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 1, 200, 544 $321.00 375 00 438. 00 264. 00 297. 00 126. 00 120 00 106. 00 120. 00 101 00 120. 00 129.76 $140,496 839, 646 1,493, 518 1,475, 023 1, 086, 614 493, 658 478, 706 426,198 261,008 170, 912 184,344 247, 272 $186.00 51.00 78.00 C9.00 42.00 21.00 20. 00 17.00 12.00 13.00 16.00 23.17 $10,947, 250 49,103, 261 84, 560, 642 99, 398, 236 85, 409, 203 G8, 574, 351 77,196, 407 62, 880,129 66, 583, 239 64, 791, 507 64, 213, 839 73, 796, 361 $292. 00 154.00 230. 00 235. 00 157. 00 112.00 126. 00 93.00 102. 00 181.00 171.00 194. 79 $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 8,884,047 $166. 00 70.00 110.00 104. 00 83.00 60.00 62.00 44.00 42.00 94.00 129.00 115. 82 IDAHO 1916 1917 . 1918 1919 1920 1921 1922 1923. 1924 1925 1925 1927__ ._ 75S 16, 414 19, 249 21, 448 25, 755 22, 976 23, 369 25, 012 21,436 12, 907 11,617 10, 673 $7, 927, 064 $10, 486. 00 46, 465, 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 51,166, 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 38, 448, 758 3, 602. 43 ILLINOIS 1916 1917 1918 1919 _ 1920 1921 1922 1923... 1924 1925 1923. 1927 37, 525 319, 497 366, 918 422, 229 542, 467 611,558 614, 449 676, 489 652, 501 357,448 374,725 378,859 $484, 290, 833 $12,905.00 1,119,960,600 3, 505. 00 1, 256, 309, 485 3,424. 00 1, 662, 796, 441 3, 938. 00 1, 836, 956, 942 3, 386. 00 1,833, 920,436 2,999. 00 1,927, 637,451 3,137. 00 2, 272, 9oO, 122 3, 359. 00 2,413.605,350 3, 699. 00 1, 975, 436, 222 5, 527. 00 1, 995, 011, 009 5, 324. 00 2, 093, 908, 574 5, 526. 87 INDIANA 1916. 1917. 1918. 1919. 1920. 19211922. 1923. 1924 _ 1925. 1926 _ 1927. 7,004 85,021 104, 581 130,383 189, 587 150, 300 153, 469 178, 831 156, 845 80, 300 77,126 76, 703 $74, 637, 683 $10, 656. 00 261, 265,426 3,073.00 325, 549,440 3,113.00 417, 323, 251 3, 201. 00 556. 061, 991 2,933. 00 406, 242,138 2, 703. 00 426, 365, 818 2, 778. 00 510, 507, 072 2, 854. 00 461,717,343 2, 944. 00 344, 266,673 4, 287. 00 358, 624, 820 4, 650. 00 349,434,464 4, 555. 68 1 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of individuals arc summarized on pp. 32-39. 167 STATISTICS OF INCOME TABLE 10.—Individual l returns, by States and Territories, for the years 1916 to 1927 —Number of returns, net income, and tax—Continued IOWA Net income Total 1916 1917 1918 1919 1920 1921. _ 1922 1923 1924 1925 1926 1927 . . , Tax Number of returns Year $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, 362 190,436,034 8,497 114, 970 118,933 133,796 183,398 111,483 131,870 135, 864 110,404 50, 379 49,476 45, 349 Average Total $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 4,199. 34 $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 3, 310, 099 $61.00 47.00 134. 00 118.00 102. 00 52.00 41.00 30.00 28.00 62.00 59.00 72.99 $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 4,424. 30 $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 2, 240, 877 $130. OO 86.00 122. 00 120. 0O 84 OO1 38.00 37 0O 24.00 23 00 65.00 84 00 62. 99 $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 5, 229.13 $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 4, 027, 734 $99. 00 85.00 168. 00 128. 00 93.00 62.00 67.00 47.00 53.00 88.00 98.00 122. 04 $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 3,174, 839 $172. 0O 153. 00 280. 00 244. 00 139. 0O 78.00 80.0O 66.00 52. 0O 95.00 85.00 85. 13 Average KANSAS 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 _. . . 4,290 63, 065 64, 794 76, 451 99, 255 88,785 86,915 86, 291 84, 080 34, 284 32, 732 35, 575 $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, 206 157, 394, 402 KENTUCKY 1916. 1917. 1918. 1919 1920 1921 1922 1923 1924 1925 1926 1927 3, 887 34, 692 47, 098 59, 332 78, 258 69,496 69,666 79, 091 72,119 37,315 32, 821 33, 004 $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, 987 172, 582, 213 LOUISIANA 1916.. 1917. 1918. 1919. 1920. 1921. 1922. 1923. 1924. 1925. 1926. 1927. $51, 274, 633 $11,351.00 134, 349,180 4,157. 00 137, 261,983 4,106.00 201, 753, 808 3, 815. 00 237,109,145 3, 420. 00 197, 897,146 2, 912. 00 203, 664, 606 3, 041. 00 213, 802, 450 3,170. 00 221,133, 422 3, 268. 00 195, 585,488 4, 806. 00 185,478, 850 4, 756. 00 175, 254,161 4, 699. 38 1 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of individuals are summarized on pp. 32-39. 168 STATISTICS OF INCOME TABLE 10.—Individual returns, by States and Territories, for the years 1916 to 1927 1—Number of returns, net income, and tax—Continued MAINE Tax Net income Number of returns Year Total 1916 1917 1918 .. 1919 1920 1921 1922 1923 1924 1925 1926 1927 __ _. _ _ . ._. 2,823 17,112 25,104 34, 578 47, 717 44, 397 43, 041 48, 435 42, 254 19, 444 19, 709 18, 710 Average $30, 435, 945 $10, 781. 00 66, 950, 710 3, 913. 00 3, 347. 00 84,033,212 112, 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 5, 036. 00 97,927, 563 5, 479. 00 107, 979,178 103, 080, 848 5, 509. 40 Total Average $371, 387 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 3, 300, 741 $132.00 144.00 170. 00 129. 00 103. 00 90.00 91.00 58.00 61.00 140. 00 174.00 176. 42 $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 13, 859,686 $249. 00 216.00 253. 00 254. 00 188. 00 129. 00 139. 00 90.00 96. 00 176. 00 171. 00 212.90 $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 43, 949, 866 $337. 00 285. 00 388. 00 323. 00 173. 00 120. 00 145. 00 102. 00 108. 00 185. 00 166. 00 205.03 $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 35, 599. 799 $292. 00 136. 00 165. 00 308. 00 133. 00 97.00 130. 00 80.00 96.00 176. 00 183. 00 202. 49 MARYLAND 1916 1917 1918 1919 1920 ._ 1921 1922 1923 1924 1925 1926 1927 _ _ __ . 9, 674 56, 954 80, 085 86,373 108,0C0 112,963 110, 896 127, 770 126. 226 66,152 67,160 65, 099 $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. 00 390, 671, 215 6, 001.19 MASSACHUSETTS 32, 291 156, 111 209,786 268,307 401, 770 388,442 397, 241 415,100 378,049 221, 530 224, 042 214, 356 1916. 1917. 1918. 1919. 1920. 1921. 1922. 1923. 1924. 1925. 1926. 1927. $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 1,189, 273, 214 5, 548.12 MICHIGAN 1916 1917 1918 1919 1920 1921 1922 1923 1924 .1925. _ 1926 1927. .- . . _ _ _ . __ 11,448 111,562 135, 349 181, 662 305,075 250,147 267. 953 350,072 323, 733 188, 669 176.804 175,806 $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 2, 972. 00 796,411.946 2, 976. 00 1,041,933.086 3,231.00 1,045, 850,046 910,910,113 4, 828. 00 5.123. 00 905 814,790 950, 085, 831 5,404. 05 i Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of individuals are summarized on pp. 32-39. 169 STATISTICS OF INCOME TABLE 10.—Individual returns, by States and Territories, for the years 1916 to 1927 x—Number of returns, net income, and tax—Continued MINNESOTA Tax Net income Number of returns Year Total 1916 1917 .. 1918 . 1919 1920-.1921 1922 1923 1924 1925 1926 .- . 1927 7,556 80.009 84, 515 123,914 154. 118 124, 501 122, 885 134, 360 128, 237 71, 291 64, 227 61, 439 __ Average $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. 00 295, 670,416 4, 812. 42 Total Average $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 7, 383,307 $206.00 104. 00 1S1 00 127. 00 98.00 70.00 77.00 53.00 52.00 86. 00 101. 00 120.17 $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, 744 816, 429 $135. 00 146. 00 178.00 237. 00 89.00 42.00 67.00 61.00 42.00 58.00 37.00 48.13 MISSISSIPPI 1,440 15, 382 19, 949 23,804 28, 022 25, 614 26,897 27, 851 27, 213 16, 985 17,196 16,964 1916. 1917_ 1918_ 1919_ 1920 _ 1921 _ 1922_ 1923 _ 1924 _ 1925 _ 1926_ 1927_ $14,831, 796 $10, 300. 00 61, 763, 713 4, 015. 00 70, 323,185 3, 525. 00 101, 262, 053 4, 254. 00 83, 954, 352 2,996. 00 60.104, 438 2, 347. 00 76, 981, 743 2, 862. 00 83, 494, 009 2, 998. 00 82, 652, 945 3, 037. 00 73, 750, 950 4, 342. 00 64, 859, 892 3, 772. 00 64, 878, 684 3, 824. 49 MISSOURI 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 -_ .-- .- 12, 956 91, 608 110, 890 125, 248 162,199 172, 519 173, 728 192, 282 186, 784 109, 059 99, 509 96, 407 $147, 069, 303 $11, 351. 00 362, 026. 687 3, 952. 00 409, 013, 021 3, 688. 00 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. 00 501, 495,130 5, 201. 85 $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 13,738,256 j $183. 00 119.00 187. 00 177. 00 136. 00 85. 00 92.00 68.00 66.00 131.00 136. 00 142. 50 MONTANA 1916 1917 1918 1919 19"0 1921 1922 1923 1924 1925 1926 1927 - - _. -- - 1, 801 28, 646 34, 464 42, 593 45 557 36, 907 38, 044 42, 809 44,011 19, 239 16,191 18, 651 $19, 467,019 $10,809. 00 81, 207, 992 2, 835. 00 90, 091, 830 2, 614. 00 108, 380, 657 2, 545. 00 109, 348,194 2, 400 00 81, 527, 662 2, 209. 00 83, 903, 851 2, 205. 00 99, 255, 947 2, 318. 00 107,241,911 2,437. 00 66, 825, 486 3, 473. 00 59, 289,994 3, 662. 00 69, 654, 023 3, 734. 60 $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, 833 867, 944 $169. 00 54.00 87.00 57. 00 45.00 29.00 27.00 17. 00 17.00 30.00 35.00 46.54 i Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of individuals are summarized on pp. 32-39. 170 STATISTICS OF INCOME TABLE 10.—Individual returns, by States and Territories, for the years 1916 to 1927 1—Number of returns, net income, and tax—Continued NEBRASKA Tax Net income Number of returns Year Total 1916 1917 1918 1919 1920 1921 1922 1923 ... 1924__ 1925 1926.. 1927 4,286 82, 472 96, 049 87, 344 97, 729 71, 853 67, 503 70, 545 66, 512 35, 661 33, 532 32,170 . .. __ .._ $36, 559, 607 251, 988, 895 306, 053, 565 287, 457, 592 306, 362, 700 179,905,513 177,969,193 195,152, 562 189, 371, 665 141, 877, 975 134,153, 838 130,131, 079 Average Total Average $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 4,045.11 $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 1,427, 747 $81. 0O 64. 00 98. oa 99.00 86.00 46.00 47.00 36.00 28.00 49.00 41.00 44.38 $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 3, 709. 75 $18, 505 241, 944 412, 342 435,002 390,077 329, 296 258,732 241, 291 184, 334 178, 361 195, 497 228, 799 $51.00 37.00 58.00 50.00 38.00 34.00 27 00 23.00 17.00 29.00 41.00 48. 66 $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, 21.8, 822 1, 201, 298 1, 824, 931 $149. 00 140. 00 163. 0O 110. 00 76.00 54.00 67.00 45.00 44. 00 74.00 79.00 126. 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 38, 911, 894 $281. 00 191. 00 232. 00 204 00 145. 00 124. 00 136. 00 104. 00 107. 00 215.00 186.00 199. 07 NEVADA 1916 . 1917 1918 1919 1920 _.. 1921 1922 1923 1924 1925--. 1926 1927 _ 364 6,623 7,097 8,740 10, 381 9,719 9,723 10, 467 10, 664 6,164 4,797 4,702 ,. _ $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 17, 443, 233 NEW HAMPSHIRE 1916. 1917 1918 1919. _ 1920. _ 1921 1922 1923 1924 1925 1926 1927_ __ _.._ _| I -J i I • j I i _ -! 1,735 10,809 17,317 25,601 35,983 32,410 31,787 36,876 31,532 16,413 15,276 14,484 $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 70, 560, 949 $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 4, 871. 65 NEW JERSEY 1916 1917 1918. 1919 1920 _ 1921 1922 1923__ 1924 1925 1926 1927._ - - 1 19, 701 134, 960 185, 706 231, 757 296,989 269, 096 301, 834 293, 503 299, 904 150, 874 176,320 195,467 $254, 068, 880 $12, 896. 00 521,042,424 3, 861.00 653,112,589 3, 517. 00 828, 428, 672 3, 575.00 977, 853, 627 3, 293.00 856, 856, 058 3,184. 00 1, 032, 262, 375 3,420. 00 1,050,741,177 3, 580.00 1,177, 421, 081 3, 926. 00 943, 672, 751 6, 255. 00 1,032, 297, 571 5, 855.00 1,117,398,064 5, 716. 56 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of: individuals are summarized on pp. 32-39. 171 STATISTICS OF INCOME TABLE 10.—Individual returns, by States and Territories, for the years 1916 to 1927 l—Number of returns, net income, and tax—Continued NEW MEXICO Net income Number of returns Year 1916. 1917. 1918. 1919. 1920. 1921. 1922. 1923. 1924. 1925. 1926. 1927. 813 11. 616 13, 084 10, 757 13,656 11, 780 11,553 12, 202 11, 595 7,203 6, 513 6,462 NEW Tax Total Average $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 26, 288,148 $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 4, 068.11 $83,935 713, 829 989, 825 774, 470 612, 573 351, 629 383,750 337, 354 223, 842 178, 762 227, 471 283, 403 Average $103.00 61.00 76.00 72.00 45.00 30.00 33. 00 28.00 19.00 25.00 35.00 43.86 YORK 93,155 $1, 922, 864, 651 $20, 641. 00 2, 774, 035,148 5, 672. 00 489, 089 2, 719, 713, 784 4, 859. 00 559,753 683,085 3, 436, 343,179 5, 031. 00 1,047,634 4, 030, 623, 696 3, 847. 00 1, 066, 637 3, 617, 757,104 3, 392. 00 3, 727. 00 4,110,588.989 1,102, 748 1, 221, 654 4, 565, 314, 898 3, 737. 00 1,215,640 5,144, 766,182 4, 232. 00 4, 903, 228, 994 6, 521. 00 751, 941 4, 984, 020, 281 6, 619. 00 753, 044 766, 974 5, 398, 451, 005 7, 038. 64 1916.. 1917.. 1918. 1919. 1920. 1921. 1922. 1923. 1924. 1925. 1926_. 1927. Total $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, 324 305, 210, 059 $837. 00 515. 00 633. 00 585. 00 274. 00 198. 00 248. 00 157.00 195. 00 335. 00 328. 00 397.94 $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 4, 519, 870 $254. 00 120. 00 256. 00 269. 00 203. 00 85.00 85.00 70.00 59.00 82.00 96. 00 135. 33 $66, 344 936. 8i>2 2, 219; 954 1, 360, 509 1,105, 801 485, 78b 453, 219 276, 288 268, 090 162,589 180,012 187, 635 $56. 00 45. 00 76.00 50.00 46. 00 28.00 24.00 15. 00 14.00 14.00 18.00 19. 23 NORTH CAROLINA 1916 1917 1918 1919 1920 1921 1922. 1923. 1924 1925 1926 1927 _ -!; 2,207 22, 977 21, 738 37,185 47, 342 44, 161 58, 009 68,191 63, 864 38, 740 35,332 33,398 $24, 825, 826 $11, 249. 00 84, 220,131 3, 665. 00 89,748,811 4,129. 00 161,613,467 4, 346. 00 163,799,837 3, 460. 00 127, 992, 951 2, 898. 00 171,929,259 2, 964. 00 206, 638, 618 3, 030. 00 200, 888, 953 3, 145. 00 161, 623, 754 4,172. 00 153, 231, 981 4, 337. 00 155. 916, 827 4, 668. 45 NORTH DAKOTA 1.176 20, 941 29,120 27, 375 24. 209 18; 440 18, 750 18, 054 19,160 11,715 9,881 9,758 19161917_ 1918. 1919_ 1920. 1921. 1922_ 19231924. 1925. 19261927_ $9, 219, 055 61, 233, 723 89, 586,415 80,190. 946 66,188, 434 43, 032, 753 43, 767, 089 42.973, 990 48, 689, 794 35, 695,178 33,169,117 33, 252, 341 $7, 2, 3, 2, 2, 2, 2, 2, 2, 3, 3, 3, 839. 924. 076. 929. 734. 334. 334. 380. 541. 047. 357. 407. 00 00 00 00 00 00 00 00 00 00 00 70 * Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of individuals are summarized on pp. 32-39. 37722—29 12 172 STATISTICS OF INCOME TABLE 10.—Individual returns, by States and Territories, for the years 1916 to 1927 l—Number of returns, net income, and tax—Continued OHIO Tax Net income Number of returns Year Total 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 19261927 -- 21, 774 190, 273 306,918 308, 309 447,998 367,096 364,988 463, 017 418,048 224, 643 231,196 222, 707 .. _- -_ Average $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 , 407, 388,003 3,142. 00 L, 060,027,926 2, 888. 00 L, 138, 934, 714 3,120. 00 L, 457, 696, 567 3.148. 00 L, 403, 748, 590 3, 358. 00 L, 141,453,071 5, 081. 00 L, 146,495,871 4,959. 00 L, 153, 756, 214 5,180. 60 Total Average $7, 722,306 31,928, 937 55,170,252 56, 505, 315 56, 285,168 33, 574,094 39, 310, 406 33,061, 877 32,061,822 30, 321, 360 32, 839,052 35, 519, 337 $355. 00 168. 00 180. 00 183. 00 126. 00 91.00 108. 00 71.00 77.00 135. 00 142. 00 159. 49 $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 6, 232,124 , 712. 00 117. 00 163.00 198. 00 166. 00 61.00 89.00 56. 00 60.00 169. 00 217. 00 156. 56 OKLAHOMA I 1916. 1917. 1918. 1919. 1920. 1921. 1922. 1923. 1924 1925. 1926 1927. 2,539 48, 758 46, 818 61, 500 81, 785 69, 381 72, 063 70,189 63, 357 40,825 37,497 39, 806 $66,811,462 i $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 j 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. 00 212,341,656 5, 334. 41 OREGON 1916_ 1917. 1918_ 1919. 19201921. 1922_ 19231924_ 192519261927. 2,800 25, 071 34, 592 49, 663 67, 640 62, 804 61, 879 69,123 66, 669 32, 542 30, 955 33, 903 $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, 030,190 140, 739, 425 $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 4,151. 24 $120. 00 $337, 051 132. 00 3, 298, 630 175. 00 6, 049. 987 166. 00 8, 232', 437 98.00 6, 649, 011 4, 951, 580 " 79.00 69.00 4, 239, 789 42.00 2, 891, 804 30.00 2, 025, 068 55.00 1, 787, 992 70.00 2,175, 322 56.65 1,920, 597 PENNSYLVANIA 1916 1917-1918 1919 1920-. 1921 1922 _ 1923 1924 1925.. 1926 1927 40, 289 328,171 518, 729 539,172 672, 746 621,103 587, 770 740, 478 713,427 376, 923 397, 575 381, 374 $643, 243, 991 $15,968. 00 1, 360, 802, 293 4,147. 00 1, 770, 848,133 3, 414. 00 3,409. 00 1, 838,002,395 2, 212,178, 029 3, 288. 00 1, 937, 291, 858 3,119. 00 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 2,091, 825, 217 5,484. 88 $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 78, 674, 525 $437. 00 242. 00 266. 00 238. 00 177. 00 136. 00 159. 00 99.00 109. 00 195. 00 193. 00 206. 29 1 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of individuals are summarized on pp. 32-39. 173 STATISTICS OF INCOME TABLE 10.—Individual returns, by States and Territories, for the years 1916 to 1927 1—Number of returns, net income, and tax—Continued RHODE ISLAND Tax Net income Number of returns Year Total 1916 1917. _ 1918 1919 1920 1921 1922__. 1923 1924 1925__ __ 1926 1927_ _ .__ 3,745 23,927 32,921 39,936 53,128 48, 057 50, 076 66,965 48, 792 29,123 26, 362 25,184 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. 00 157,464, 733 6, 252. 57 Total Average $1,915,104 8,805,953 13, 512. 766 11, 234,132 11, 685,163 9, 236, 328 9, 351. 580 6, 658, 089 6, 722,491 5,817,977 5, 545, 787 6, 332,169 $511.00 368. 00 410. 00 281. 00 220. 00 192. 00 187. 00 99.00 138. 00 200. 00 210. 00 251.44 $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 3, 858. 75 $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, 879 420,164 554, 731 $64. 00 81.00 135. 00 139. 00 98.00 50. 00 47.00 55.00 26.00 27.00 30.00 38.77 $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 3, 273. 45 $48, 563 1,171, 328 4,139, 239 3,124, 066 2, 228,187 524, G53 548, 688 350, 312 306,097 192,460 208, 893 209, 667 $50 00 30.00 91.00 81.00 64.00 24.00 26.00 16.00 12.00 11.00 17.00 19.11 $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 5,121. 33 $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, C03 3, 651,457 4, 035, 541 $94. 00 89.00 178. 00 179. 00 116.00 65.00 77.00 62.00 51.00 90.00 103. 00 119.35 SOUTH CAROLINA 1,204 22, 321 20, 239 37, 296 33, 044 25,160 26, 830 28, 225 28, 090 15, 727 13, 809 14, 310 1916 1917 1918 1919 1920 1921 1922__. 1923 1924. 1925 1926_ 1927 $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 55, 218, 679 I SOUTH DAKOTA 1916. 1917.-. 1918 1919... 1920. 1921 1922.-. 1923 1924... 19251926 1927. . 971 39, 654 45, 505 38, 614 34, 670 21, 681 21, 465 21,928 26, 506 17, 086 12,414 10,969 . _ $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 35, 906, 515 TENNESSEE 1916-. 1917 1918. 1919 1920 1921 1922 1923 1924 1925 1926. 1927... _ 4,414 31,451 38, 232 50, 789 65, 054 60,949 63, 555 69,081 66, 981 34, 689 35,495 33,812 $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, 293 173,162, 605 1 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of individuals are summarized on pp. 32-39. 174 STATISTICS OF INCOME TABLE 10.—Individual returns, by States and Territories, for the years 1916 to 1927 x—Number of returns, net income, and tax—Continued TEXAS Tax Net income N u m b e r of returns Year Total 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1928 1927 . -. ... _ _ . .- 10, 514 95, 416 114, 500 176, 547 224, 617 200,188 186, 865 200, 683 192, 735 109,448 111,438 114, 534 Average $113,278,037 $10, 774. 00 350, 297, 337 3, 671. 00 392, 975, 557 3,432. 00 643,172, 301 3, 643. 00 720, 720,162 3, 209. 00 536, 897,427 2, 682. 00 545,901, 576 2, 921. 00 613,494, 900 3, 057. 00 638,109, 285 3,311.00 496,820,449 4, 539. 00 547, 562. 501 4, 914. 00 560,322, 568 4, 892.19 Total Average $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 12, 909, 842 $251. 00 141. 00 188. 00 183. 00 113. CO 63. CO 76.00 53.00 53.00 89.00 114. 00 112.72 $167, 688 1, 364, 652 1, 347, 780 1, 270, 543 1, 505, 781 842, 904 955, 929 725, 908 599,194 660, 497 628, 773 851,031 $133 00 93.00 73 00 60.00 49. 00 32.00 35 00 24.00 21.00 41.00 46.00 65.32 $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, 295 846, 932 $332. 00 201. 00 183. 00 153. 00 118. 00 65.00 88.00 61.00 47.00 96. 00 95.00 102. 43 $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 3, 611,135 $142. 00 104. 00 150. 00 UTAH 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 . - 1,259 14, 636 18, 517 21,164 30, 510 26,128 27, 325 30, 242 28, 685 16,101 . 13, 568 13, 029 $14,281, 208 $11,343. 00 45, 044, 946 3, 078. 00 52, 454,404 2, 833. 00 61,913,436 2,925. 00 82, 278, 389 2, 697. 00 62, 713, 461 2,400. 00 67, 744, 653 2,479. 00 79, 943, 308 2, 643. 00 82,088,477 2,862. 00 61, 634, 951 3,828. 00 53,832,169 3,968. 00 53, 628, 897 4,116.12 VERMONT 1916. 1917. 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1,100 7,258 9,965 13, 569 19, 205 17, 746 17,901 21, 752 20, 618 9,559 8, 646 8, 268 $14, 628,955 $13, 299. 00 4, 070. 00 29, 540,804 3,418. 00 34, 063, 265 43, 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 41,842, 221 5, 060. 74 VIRGINIA 1916. 1917. 1918 1919. 1920 1921. 1922. 1923 1924 1925 1926 1927. 4,190 37, 951 51,207 75, 966 92, 576 76, 257 71, 523 77,451 71, 597 37, 507 37, 797 37, 393 $42,216,464 130, 682, 859 173,104,495 247, 658, 373 273, 235, 229 208, 331, 701 207, 277, 342 242, 586, 945 231,055,514 170, 257, 017 176,024, 673 172, 239. 863 $10,076. 00 3,443. 00 3, 380. 00 3, 260. 00 2, 951. 00 2, 732. 00 2,898. 00 3,132. 00 3, 227. 00 4, 539. 00 4, 657. 00 4, 606. 21 119. 00 80.00 55. 00 69.00 47.00 46. 00 79.00 92.00 96. 57 1 Changes m the revenue acts affecting the comparability of statistical data from income-tax returns of individuals are summarized on pp. 32-39. 175 STATISTICS OF INCOME TABLE 10.—Individual returns, by States and Territories, for the years 1916 to 1927 l—Number of returns, net income, and tax—Continued WASHINGTON Net income Number of returns Year 5,360 56, 322 95, 422 114, 322 148, 067 115,593 123,216 136, 057 138,181 78, 030 1916. 1917. 1918. 1919 1920 1921 1922 1923 1924 1925 1926 1927 61, 950 62, 200 Total $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, 050 252, 547, 211 Tax Average Total $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 4, 060. 24 $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 2, 913, 642 Average $145.00 78.00 102. 00 102. 00 61. 00 42. 00 42.00 29.00 23.00 35.00 45.00 46.84 I WEST 1917-_ 1918__ 19!9__ 1920-_ 1921__ 1S22__ 1923-_ 1924-_ 1926._ 1926__ 1927._ 2,575 28, 281 48, 876 45,168 96, 326 75, 277 69, 501 89, 263 75, 037 35,810 32, 544 32, 500 VIRGINIA $30,170, 809 10(>, 061, 550 156, 557, 747 147, 949, 092 287, 729,460 207,157,054 196, 777, 359 260, 343, 202 225, 999, 720 144, 777, 469 141, 396, 917 139, 696,175 $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 4, 298. 34 $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 2, 519, 731 $162. 00 117. 00 117. 00 118. 00 88.00 61. 00 66. 00 43.00 37.00 60.00 71.00 77.53 WISCONSIN 1916. 1917. 1918. 1919. 1920 _ 1921. 1922. 1923. 1924. 1925. 1926. 1927. 8,261 70, 554 94, 704 105, 793 150, 452 148, 457 160, 519 194,050 179, 275 110, 485 99, 251 100, 956 $87, 614, 595 ;i0, 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. 00 436, 579, 613 4, 324. 45 $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 10, 621, 745 $152.00 81.00 120. 00 103. 00 88.00 60.00 57.00 46.00 41.00 62.00 85.00 105. 21 $67, 510 838,196 1, 272, 692 1,444, 063 1,161,320 783,257 687,062 520, 769 414,087 256,481 263, 319 274, 644 $100.00 109. 00 163. 00 79.00 47.00 35. 00 31.00 22.00 18.00 25.00 29.00 30.96 WYOMING 1916. 1917. 1918. 1919. 1920. 1921. 1922. 1923. 1924. 1925.. 1926.. 1927.. 673 7,663 7,821 18, 349 24, 594 22, 413 21, 943 23, 246 22, 947 10, 336 8,930 8,870 $6, 523, 787 $9, 694.00 28, 855. 603 3, 766. 00 26,413,937 ! 3, 377. 00 52,463,959 2,859. 00 63,244,529 2, 572. 00 51,051,629 2, 278.00 48,826,743 2, 225.00 57,376,054 2.468. 00 60, 751, 853 2, 647. 00 33, 481, 518 3, 239. 00 31,750,581 3,556. 00 31, 297, 698 3, 528. 49 1 Changes in the revenue acts affecting the comparability of statistica ]data from income-tax returns of individuals are summarized on pp. 32-39. 2 Includes Alaska. 176 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of l returns distributed by counties, cities, and townships, calendar year 1927 ALABAMA Number of returns County and city Number of returns Clay: Ashland Lineville Miscellaneous.. Autauga: Prattville Miscellaneous- 62 Total Baldwin: Bay Minette... Miscellaneous.. Total. Total _ 14 Cleburne: Heflin. Miscellaneous.. 15 1 Total. 16 119 Barbour: Clayton.. Eufaula Miscellaneous.. Coffee: Elba Enterprise. Total. 151 Bibb: Blocton Miscellaneous.. Total Blount: Oneonta Miscellaneous.. 29 Total. Bullock: Union Springs. Miscellaneous. . 17 36 Total . 53 Colbert: Sheffield Tuscumbia Miscellaneous.. 207 115 12 Total.. 334 Conecuh: Evergreen Miscellaneous.. 62 15 Total 77 Coosa: Good Water.... Miscellaneous.. 59 Total. Butler: Chapman Georgiana Greenville Miscellaneous.. Total. Covington: Andalusia Florala Opp River Falls Miscellaneous.. Total. Calhoun: Anniston Jacksonville Oxford Piedmont Miscellaneous.. 493 28 14 30 10 Total. 575 Chambers: Lafayette Lanett Miscellaneous.. Total 86 C herokee: Miscellaneous Chilton: Clanton Miscellaneous. County and city 20 _ Total 34 14 48 93 30 31 6 15 Total. Crenshaw: Luverne Miscellaneous.. 26 12 Total. 38 | Cullman: Cullman Miscellaneous.. 110 11 Total. 121 Dale: Ozark Miscellaneous., 50 7 Total. 57 Dallas: Selma Miscellaneous.. 630 55 Choctaw: Miscellaneous . 23 Clarke: Jackson._ Thomasville Miscellaneous 25 37 13 De Kalb: Fort Payne Miscellaneous.. 42 36 75 Total. 78 Total _ Total. *Does not represent an exact count for each civil d ivision. See p . 1 177 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of retur returns distributed by counties, cities, and townships, calendar year 1927—Continued ALABAMA—Continued County and city Number of returns Elmore: Tallassee Wetumpka Miscellaneous.. Total 159 Escambia: Atmore Brewton Flomaton Miscellaneous. County and city Jefferson: Birmingham Bessemer Blossburg Brighton Fairneld Leeds Miscellaneous _ Total Total.. 169 Etowah: Alabama City.. Altoona Attalla. Gadsden._ Miscellaneous.. 31 8 53 347 2 Total . Fayette: Fayette Miscellaneous.. Franklin: Russell ville Miscellaneous.. Total. Geneva: Geneva Hartford Samson Miscellaneous.. Total _ Greene: Eutaw Miscellaneous.. Total . Hale: Akron. Greensboro Miscellaneous.. Total. 90 Henry: Abbeville Headland Miscellaneous.. 18 12 1 Total- 31 Houston: Dothan Miscellaneous.. 240 20 12,761 607 5 19 344 47 411 14,194 Lamar: Sulligent Miscellaneous 10 7 Total 17 Lauderdale: Florence Miscellaneous _ 4 Total 292 Lawrence: Courtland Miscellaneous 23 11 Total.. Total . Number of returns 34 Lee: Auburn Opelika.. Phenix City Miscellaneous 29 147 31 2 Total 209 Limestone: Athens Miscellaneous 74 11 Total 85 Lowndes: Fort Deposit Miscellaneous 10 39 Total 49 Macon: Tuskegee Miscellaneous 81 13 Total 94 Madison: Huntsville.. Miscellaneous 404 34 Total 438 Marengo: Demopolis... Miscellaneous 125 63 Total Marion: Miscellaneous. 188 ~~37 Total 260 Jackson: Bridgeport Scottsboro Miscellaneous 11 26 14 Marshall: Albertville Boaz__ Guntersville Miscellaneous 32 20 40 4 Total 51 Total 96 178 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued ALABAMA—Continued Number of returns County and city Mobile: Mobile Priohard Whistler Miscellaneous 2,631 14 29 127 Total 2,801 Monroe: Miscellaneous _. . . 73 Montgomery: Montgomery 2,374 40 Total 2 414 Morgan: Albany Decatur Hartselle Miscellaneous 4 323 32 15 Total 374 Perry: 67 41 7 Uniontown.. Miscellaneous Total 115 Pickens: Aliceville Reform Miscellaneous.. 23 2 25 ' Total Randolph: Roanoke _ Russell: Girard . Miscellaneous . . . 9 24 Total Shelby: Calera Helena Total 112 Sumter: Livingston York Miscellaneous.. 33 __ 16 40 27 37 24 _ Total 88 Talladega: Svlacauga Talladega Miscellaneous 83 128 33 _ Total 244 Tallapoosa: \lexander City Miscellaneous 41 18 Total 59 Tuscaloosa: Holt —. XTplinrrnorj Tuscnloosa Miscellaneous _ . _ Total 16 12 451 44 523 44 1 31 25 6 152 11 21 7 9 19 60 Townley Miscellaneous Total Total St. Clair: Acmar Pell City _ Miscellaneous 20 6 7 59 50 Pike: Brundidge Troy Miscellaneous of returns Shelby—Continued. Monte vallo Vincent Wilton Miscellaneous. Walker: Carbon Hill Coal Valley 31 Cordova 174 Dora 6, Empire Jasper 211 Oakman Parrish 57 Quint on Total Number County and city 386 Washington: Miscellaneous 30 Wilcox: Camden Miscellaneous 35 49 Total 59 Winston: Haleyville _. 84 23 15 State total c 27, 992 ARIZONA Apache: St. Johns Miscellaneous. Total__ Cochise: Bisbee Douglas Lowell... Tombstone—. Cochise—Continued. Warren Miscellaneous Total.. Coconino: Flagstaff Williams Miscellaneous Total 95 202 .1, 455 273 85 54 179 STATISTICS OF INCOME TABLE 11.—Individual returns by Stales and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued ARIZONA—Continued Number of returns County and city Gila: Globe Hayden Miami ._ Miscellaneous . _„ . . Total 393 76 402 165 1,036 Graham: SafTord Thatcher Miscellaneous _. Total. _ 48 16 104 2( Total-. 170 Maricopa: Chandler Glendale Mesa Phoenix Tempe Miscellaneous 42 82 135 3,114 91 155 _ Total 3,619 Mohave: Kinsman Oatman Miscellaneous _ _ _ 137 24 56 217 Navajo: Holbrook Winslow _ Navajo—Continued. Miscellaneous 17 Total _ 453 Pima: Aio Tucson Miscellaneous 66 8 17 91 Greenlee: Clifton Metcalf Morenoi Miscellaneous 67 369 Number of returns County and city __. Total 1, 480 Pinal: Casa Grande Florence Rav Superior Miscellaneous Total 123 1,325 32 30 _ 64 104 37 _ . 262 Santa Cruz: Nogales. _ Miscellaneous _ _ _ 238 23 Total... 261 Yavapai: Clarkdale.Humboldt Jerome Prescott Miscellaneous Total Yuma: Somerton Yuma Miscellaneous— Total State total _ _ 159 11 400 407 244 1,221 _ _ _ 23 253 39 315 11,059 ARKANSAS Arkansas: De Witt__ Gillett Stuttgart Miscellaneous „ Total Ashley: Crossett Hamburg Miscellaneous Bradley: 66 31 294 54 445 _ Total 32 34 65 131 Baxter: Miscellaneous Bent on: Bentonville Rogers Siloam Springs Miscellaneous 20 Warren Miscellaneous. _ 136 11 Total Calhoun: Thornton Miscellaneous. _ Total 147 Carroll: Berry ville Eureka Springs. Miscellaneous.. Total Boone. Harrison __ Miscellaneous Chicot: Dermott.. Eudora..Lake Village MiscellaneousTotal Clark: Arkadelphia Gurdon Miscellaneous— Total Total-. Total.- 38 _ 221 13 19 16 45 11 72 40 55 10 167 105 46 19 170 180 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued ARKANSAS—Continued County and city Number of returns Number of returns County and city Franklin: Ozark , Miscellaneous.., Clay: Corning Piggott__ Rector Miscellaneous.. 16 25 Total.. 41 Fulton: Miscellaneous. Garland: 30 : Hot Springs 2 Miscellaneous.. 12 •• Total Cleveland: Miscellaneous.. 109 32 ! 16 ! Columbia: Magnolia M iscellaneous Total. Conway: Morrilton. Miscellaneous.. 127 Total__ 108 Craighead: Jonesboro Monette MiscellaneousTotal. Crawford: Mulberry Van Buren Miscellaneous.. 104 359 12 30 401 10 103 25 Total Crittenden: Earl Miscellaneous.. Total. Cross: Parkin Wynne Miscellaneous. _ 49 125 174 39 107 12 Total___ Greene: Paragould Miscellaneous Total.. Hempstead: Hope Miscellaneous Total Faulkner: Conway Miscellaneous— Total 114 - - _- . 164 24 188 95 2 Total 97 Howard: Dierks Nashville Miscellaneous Total 4 78 11 Independence: Batesville Miscellaneous Total... 110 19 93 129 Izard: Miscellaneous.. 4 Jackson: Newport Miscellaneous Total... 71 I 2 29 162 Total Jefferson: Pine Bluff .. Miscellaneous— 23 39 i 105 I 21 152 10 Hot Springs: Malvern Miscellaneous Total.. Total.. Desha: Arkansas City_ Dumas McGehee Miscellaneous.. Total Drew: Monticello Wilmar Miscellaneous.. 24 Grant: M iscellaneous . Dallas: Fordyce. Miscellaneous- 73 16 694 2 Total Johnson: C larks ville Coal Hill Miscellaneous Total __ Lafayette: Le wis ville __ Stamps Miscellaneous Total Lawrence: Hoxie Walnut Ridge Miscellaneous— Total coco Total. Cleburne: Heber SpringsMiscellaneous. _ 172 1,004 68 1,072 . 80 7 10 97 26 36 23 85 19 58 23 100 STATISTICS OF INCOME 181 TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued ARKANSAS—Continued County and cityLee: Marianna Miscellaneous.. Total- Number of returns 125 15 140 Lincoln: Miscellaneous. ~40 Polk: Mena Miscellaneous.. _ Total 78 Lonoke: England Lonoke Miscellaneous... Total. Madison: Miscellaneous.. Marion: Miscellaneous... Miller: Texarkana Miscellaneous Total. Mississippi: Blytheville Luxora Osceola Wilson Miscellaneous.. Total. Monroe: jb Brinkley. ! Clarendon fe . Miscellaneous.. Total _ Montgomery: Miscellaneous.. Nevada: Prescott Miscellaneous— Total . Newton: Miscellaneous.. Ouaehita: Camden Louann Stephens M iscellaneous Total__ Pike: Miscellaneous.. 31 30 49 33 42 185 39 10 Pope: Atkins Russell ville... . Miscellaneous.. 29 84 7 Total _ 120 Prairie: Des Arc Miscellaneous.. 17 67 Total 197 Pulaski: Little Rock North Little Rock. M iscellaneous 481 22 Total- 503 Randolph: Pocahontas Miscellaneous.. 250 28 102 28 Total 84 3,643 295 3,976 18 2 20 St. Francis: Forrest City... Miscellaneous.. 136 67 Total- 203 Saline: Bauxite Benton Miscellaneous.. 156 I Total Scott: Miscellaneous. 108 Searcy: 15 Leslie Miscellaneous.. 22 52 4 78 15 123 Total. 311 57 18 38 Total. Perry: Miscellaneous. Phillips: Helena West Helena Miscellaneous Number of returns Total. Logan: Booneville Paris Miscellaneous.. Total. Poinsett: Harrisburg Lepanto Marked Tree.. Trumann Miscellaneous.. Total {•• Little River: Ashdown Foreman Miscellaneous County and city Sebastian: Fort Smith Greenwood Hartford Huntington Miscellaneous.. Total. _ 516 56 81 653 20 ievier: De Queen Horatio Miscellaneous.. Total. Sharp: Miscellaneous. Stone: Miscellaneous.. 12 13 11 36 1,160 94 11 14 119 182 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued ARKANSAS—Continued County and cityUnion: Calion El Dorado Griffin Huttig Junction City Norphlet Smackover Strong Miscellaneous Total Number of returns 1,100 13 23 19 113 221 18 16 __, Total___ White: Bald Knob.... Beebe Searcy Miscellaneous. Number of returns 17 18 62 185 1, 531 Total. Woodruff: Augusta. Cotton Plant. Miscellaneous. 123 209 39 Total Yell: Dardanelle Plainview Miscellaneous. Van Buren: Miscellaneous Washington: Fayetteville Springdale Miscellaneous County and city Total 276 State total _. 47 41 35 16 17 16 49 17, 331 CALIFORNIA Alameda: Alameda Albany.. Berkeley Emeryville H a y ward Livermore Niles Oakland Piedmont San L e a n d r o . . . Miscellaneous.. Total 2,137 40 6,982 73 373 225 60 16,245 1,201 418 365 28,119 Contra Costa—Continued. Richmond M iscellaneous Total 133 Eldorado: Placerville Miscellaneous 150 43 Total . Fresno: Clovis Coalinga Fowler Fresno Kingsburg. Reedley 73 Total.. 161 Butte: Chico Qridley Oroville Miscellaneous.. 605 110 335 171 Selma— Miscellaneous.. Total. 1,221 Glenn: Orland Willows Miscellaneous.. Calaveras: San Andreas... 30 154 MiscellaneousTotal Colusa: Arbuckle Colusa MiscellaneousTotal. Contra Costa: Antioch Bay Point Crockett El Cerrito Martinez Pittsburg 184 55 225 210 490 178 75 380 44 488 450 3,575 Del Norte: Miscellaneous. _ Amador: Jackson.. Miscellaneous.. Total 1,105 855 Total Humboldt: Arcata... Eureka Ferndale. Scotia Miscellaneous.. 61 300 49 3,562 75 188 168 168 597 5,168 66 185 337 148 938 110 113 390 Total. Imperial: Brawley... Calexico Calipatria.. El Centro.. Holtville... 376 290 61 476 103 STATISTICS OF INCOME 183 TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued CALIFORNIA—Continued County and city Number I of returns j Imperial—Continued. Imperial Miscellaneous Total. Inyo: Bishop.. Miscellaneous- 1,442 150 138 288 Total Kern: Bakersfield Delano.. Fellows Maricopa Taft Miscellaneous- 1,966 135 193 172 1,142 620 Total. 4,228 Kings: Corcoran JIanford Lemoore Miscellaneous.. 110 410 93 36 Total. 649 Lake: Lakeport Miscellaneous.. 87 Total. Lassen: Susanville Wesfcwood Miscellaneous... 155 240 298 19 Los Angeles—Continued. 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. Total Madera: Madera Miscellaneous Mariposa: Miscellaneous. 1,420 230 74 127 149 103 231 122 18 2,087 562 307 421 428 402 164 288 146 179 3, 504 173 123 221 1,188 740 119 105 7, 900 88, 254 142 72 132 34 551 Number of returns 235 152 60 128 832 7,775 178 417 106 392 356 54 2,395 227 252 204 1,311 342 79 34 125 1,166 30 2,327 129, 896 223 108 Total Marin: Mill Valley San Anselmo San Rafael Sausalito Miscellaneous... Total Total Los Angeles: Alhambra Arcadia Artessia Avalon Azusa Baldwin Park Bell... Bellflower Belvedere Beverly Hills Burbank Claremont Compton Covina Culver City Downey El M o n t e . . El Segundo Gardena Glendale.. Glendora _ Hawthorne Hermosa Huntington P a r k . Inglewood La Verne Lomita Long Beach Los Angeles City.. Lynwood ._ Manhattan Maywood Morteta Monrovia County and city 300 365 635 305 583 2,188 85 Mendocino: Fort Bragg Ukiah. Willits Miscellaneous 205 185 Total 628 Merced: Los Banos Merced Miscellaneous Total 185 483 473 178 1,141 Modoc: Miscellaneous... Mono: Miscellaneous 131 14 Monterey: King City Monterey Pacific Grove Salinas Miscellaneous. 91 530 243 563 543 Total 1,970 Napa: Napa St. Helena Miscellaneous 530 93 126 Total 749 184 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued CALIFORNIA—Continued County and city Number of returns Nevada: Grass Valley-_. Nevada C i t y Truck ee Miscellaneous.. 185 93 58 Total. 429 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 . 958 85 159 46 637 113 430 103 182 559 172 1,836 28 83 318 5,709 225 132 338 344 1,039 Plumas: Miscellaneous. Riverside: Banning.. Beaumont Blythe Coachella Corona Elsinore Hemet Indio Perris Riverside San Jacinto Miscellaneous 90 20 79 44 208 79 160 88 26 1,443 60 262 Total. 2,559 Sacramento: Folsom City... Sacramento Miscellaneous.. 70 5,557 Total San Benito: Hqllister Miscellaneous.. Total. San Bernardino: Barstow Chino Colton Needles Ontario Rcdlands Rial to San Bernardino. Upland Victcrville Miscellaneous... Total. 6,316 338 102 440 91 102 167 251 506 936 79 1,184 310 43 79R 4,397 County and city San Diego: Chula Vista Coronado El Cajon Escondido La Mesa National City.. Oceanside San Diego Miscellaneous.. Total. San Francisco: San Francisco. San Joaquin: Lodi Manteca Stockton Tracy. Miscellaneous.. Number of returns 148 300 44 171 92 132 119 6,387 990 8,383 63, 256 563 93 3,420 300 363 Total. San Luis Obispo: Arroyo Grande.... Atascadero Pasa Robles Pismo Beach San Luis Obispo. Miscellaneous 4,739 Total _ San Mateo: Burlingame Daly City Half Moon Bay Redwood City San Bruno. San Mateo South San Francisco . Miscellaneous 1,022 Total Santa Barbara: Lompoc Santa Barbara. Santa Maria._. Miscellaneous. . 3,685 Total Santa Clara: Gilroy Los Gatos Mayfield Mountain View.. Palo Alto San Jose. _, Santa Clara Sunnyvale Miscellaneous... 3,476 Total. Santa Cruz: Santa Cruz Watson ville Miscellaneous.. 6, SCO: Total. Shasta: Anderson Redding Miscellaneous. 1, 407 Total. Sierra: Miscellaneous. 74 44 152 27 550 175 1,211 110 43 505 73 1,068 150 525 219 2,375 450 432 225 355 56 185 1, 353 3,705 260 75 592 678 608. 121 24 300 129 453 ~107 STATISTICS OF INCOME 185 TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued C A L I F O R N I A - Continued County and city Siskiyou: Dunsmuir Weed Yreka Miscellaneous.. Total_ Solano: Benicia_ _ Fairfield Rio Vista Vacaville Vallejo Miscellaneous.. Total. Sonoma: Healdsburg Petaluma Santa Rosa Sevastopol Miscellaneous.. Total. Stanislaus: Modesto Newman Oakdale Turlock Miscellaneous.. Total Sutter: Yuba City Miscellaneous.. Total Tehama: Corning Red Bluff Miscellaneous.. Total Number of returns 280 150 83 531 1,044 159 34 188 188 938 438 1, 945 223 860 823 155 381 2, 442 997 263 110 300 388 2, 058 County and city Trinity: Miscellaneous.. Tulare: Dinuba Exeter. Lindsay Porterville Tulare Visalia Miscellaneous Total. 40 168 185 308 370 370 505 279 2,185 Tuolumne: Sonora.. Miscellaneous- 185 247 Total. 432 Ventura: Fillmore Ojai... Oxnard Santa Paula Saticoy Ventura.. Miscellaneous.. Total. Yolo: Woodland Miscellaneous.. 300 143 443 Number of returns 239 116 431 413 29 1,147 323 2,698 390 475 Total. 865 Yuba: Marysville Miscellaneous... 635 114 225 74 Total State total- 749 =: 351, 566 COLORADO Bent: Las Animas Miscellaneous Adams: Brighton Miscellaneous Total Alamosa: Alamosa Miscellaneous. _. Total Arapahoe: Englewood Littleton. _ Miscellaneous.. _ Total Archuleta: Pagosa SpringsMiscellaneous Total Baca: Miscellaneous 178 187 7 194 109 118 37 264 Total Boulder: Boulder Lafayette Longmont Louiseville Miscellaneous Total Chaffee: Salida Miscellaneous.. Total Cheyenne: Miscellaneous Clear Creek: Idaho Springs M iscellaneous Total 145 469 27 246 26 37 805 233 25 258 32 9 186 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued COLORADO—Continued Number of returns County and city Conejos: Miscellaneous Costilla: Miscellaneous Crowley: Ordway.. !M iscellaneous _ 63 21 _ _. _. Total 37 23 60 Custer: Miscellaneous * Delta: Delta Miscellaneous _ 38 107 95 Total... 202 Denver: Denver. _ Dolores* Miscellaneous Douglas: Miscellaneous. 16, 244 30 63 106 33 _ Elbert: Miscellaneous _ El Paso: 1,852 54 86 Manitou. Miscellaneous Total 1,992 Fremont: Canon City _ 241 Rockvale Miscellaneous _ 204 29 Total 233 Larimer: Ft. Collins Loveland Miscellaneous 550 163 157 Total 870 Las Animas: Aguilar Delagua. Trini-iifl Miscellaneous ._ _ . 680 Total-.. Lincoln: Limon.. _ Miscellaneous 39 60 _. Total Total Gilpin* Miscellaneous Grand: Miscellaneous 273 60 333 101 Mineral: Miscellaneous 11 224 MoiTat: Craig Miscellaneous 70 22 17 65 Gunnison Crested Butte 34 120 64 _ . Total 218 4 Hinsdale: Miscellaneous y Huerfano: Walsenburg.. Miscellaneous Total 165 142 307 Jackson: Miscellaneous... 47 Jefferson: Golden Miscellaneous 117 233 Total 350 17 71 Kit Carson: Miscellaneous Lake" Leadville Miscellaneous Total ._ 99 _ Logan: Sterling Miscellaneous... _. Total Miscellaneous 21 33 435 191 409 Garfield- Miscellaneous La Plata: Durango Miscellaneous Total.. Mesa: Fruita Grand Junction Miscellaneous. _ 5 39 Total Number of returns County and city 237 15 252 26 429 97 552 Total 92 Montezuma: Miscellaneous 108 Montrose: Montrose Miscellaneous 155 43 Total 198 Morgan: Brush Fort. Morgan Miscellaneous 313 237 52 Total 402 Otero: Fowler.. La Junta Rocky Ford. _ Miscellaneous _ 28 322 142 35 Total 527 Ouray: Ouray Miscellaneous 34 16 Total Park: Miscellaneous 50 36 187 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—-Continued COLORADO—Continued County and city Number of returns Number of returns County and city San Miguel: Telluride Miscellaneous-. Phillips: Haxton. Hqlyoke Miscellaneous- 67 65 Total- 132 Sedgwick: Julesburg Miscellaneous.. 53 30 Total- 83 Total. __..-.. Pitkin: Aspen Miscellaneous-, TotaL Prowers: Holly Lamar Miscellaneous. _ 21 172 33 Total.. Pueblo: Pueblo M iscellaiieous. _ 1,685 43 Total- 134 1,728 Washington: Akron.Miscellaneous.. 41 13 Total- 54 Weld: Eaton Fort Lupton... Greeley Windsor Miscellaneous.. 155 84 609 67 343 32 l| Total Rio Blanco: Miscellaneous.. Rio Grande: Del Norte Monte Vista Miscellaneous Total Routt: Steamboat Springs.. Miscellaneous 68 233 49 114 Total. Saguache: Miscellaneous.., San Juan: Silverton Miscellaneous. Total. Summit: Miscellaneous.. 39 Teller: Cripple CreekVictor Miscellaneous.. 48 78 Total _ 1,258 Yuma: Wray 183 j Yuma „.. Miscellaneous.. 48 46 22 Total 146 116 State total- 31, 727 CONNECTICUT Fair field: Bethel Bridgeport Danbury Darien .. Fairfield Greenwich Monroe New Canaan. Newtown Norwalk g Ridgefield Shelton 152 7,224 1, 510 371 527 2,227 36 360 107 1, 671 36 87 416 2, 430 581 27 380 111 27 , Stamford Stratford. Trumbull West port Wilton Miscellaneous.. Total _ 18,280 Hartford: Avon Berlin Bloomfield.. Bristol 37722—29 40 140 64 1,182 13 Hartford—Continued. Burlington Canton East Granby East Hartford East Windsor Enfield Farmington Glastonbury Granby. _ Hartford Manchester _ New Britain Newington Plainville Rocky Hill _ Simsbury Southington__ South Windsor Suffleld.West Hartford Wethersneld. Windsor Windsor Locks ! Miscellaneous i Total j | j .-; ! i —! i ! j __J 1 79 22 547 131 400 3JL6 251 33 12,138 986 2,818 67 219 56 196 291 52 147 2,449 427 345 162 24 | 23,583 i j ; .J .-I .J i .: ! _i ! _ _ 188 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued CONNECTICUT—Continued Number of returns County and city Litchfield: Harwinton Kent Litchfield New Hartford New Milford Norfolk North Canaan Plymouth Salisbury Sharon Thomaston Torrington Washington Watertown Winsted.Woodbury Miscellaneous _ _ 1 61 195 47 239 103 111 133 177 59 191 921 95 368 430 74 103 _ . . Total 3,308 Middlesex: Chester _. Clinton Cromwell East Haddam East Hampton Essex Haddam Middlefield Middletown Old Saybrook Portland Savbrook Miscellaneous Total . . 63 70 68 58 112 132 40 27 1,046 66 168 114 54 _ _. New Haven: Ansonia Beacon Falls Branforri Cheshire Derby East Haven Guiiford llamden Madison Aleriden M^iddlcbury Milford Naugatuck New Haven North Branford... North Haven Orange . Seymour Southbury 2,018 _. _. of returns New Haven—Continued. Wallingford Waterbury West Haven Woodbridge Miscellaneous Total . 667 4 818 996 43. . . 23 646 New London: Colchester East Lyme Groton __ Jewett City and Griswold Lebanon Ledyard _ Montville New London North Stonington.. _ Norwich Sprague Stonington _ __ Water ford Miscellaneous 30 49 209" 137 5 11 63 1,566 7 1 396 77 353 81 123 Total. 4,107 folland: Coventry Ellington _. _ Mansfield Rockville and Vernon _ Somers ._ _ Stafford Tolland Wiliington Miscellaneous Total 846 42 396 140 491 197 121 492 69 1,979 48 508 659 10,629 29 115 48 278 29 Number County and city . ._ __ _. . _ _. 617 Windham: Brooklyn _ Danielson and Killingly__ Plainfield. . . - . . . _ Pomfret 15 309 171 56 267 22 75 516 19 33 Putnam Sterling Thompson Willimantic and Windham Woodstock Miscellaneous Total 24 16 25 322 40 108 12 29 41 _. Miscellaneous for State: Residents of other States 1,483 736 77, 778 State total.. DELAWARE Kent: Camden Clayton Dover Felton Frederica H arrinsrton Smyrna Wyoming Miscellaneous 10 40 323 21 13 47 76 27 31 Total 588 New Castle: Claymont Delaware City Edgemoor Elmhurst Elsmere Hillcrest Hollyoak Marshallton__ Middletown-Newark New Castle Newport 149 3a _ ._ 58 17 54 4 40 63 100 212 133 51 STATISTICS OP INCOME 189 TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued DELAWARE—Continued Number of returns County and cityNew Castle—Continued. Richardson Park Townsend Wilmington _ Yorklyn Miscellaneous . . _ _ 39 61 6,678 19 233 7,899 Total Sussex: Bridgeville Delmar _ Georgetown Greenwood _ 49 56 52 22 County and city Sussex—Continued. Laurel Lewes Milford . Millsboro Milton Rehoboth Seaford Selbyville Miscellaneous Total.. State total Number of returns 66 152 163 16 21 29 84 27 42 779 9,266 DISTRICT OF COLUMBIA Number of returns City Washington. 39,560 FLORIDA County and city Number of returns Alachua: Gainesville High Springs... Miscellaneous.. 299 28 Total. 410 Baker: Miscellaneous. Bay: Millville Panama City_. Miscellaneous.. Total _ Total. Brevard: Cocoa Melbourne Titusville Miscellaneous. 154 124 106 118 Total _ 502 Total. Calhoun: Blountstown... Miscellaneous.. Total Number of returns Charlotte: Punta Gorda... Miscellaneous.. 86 5 Total . Citrus: Inverness Miscellaneous.. 43 36 Total. Clay: Green Cove Springs... Miscellaneous 69 23 Total Bradford: Starke. Miscellaneous.. Broward: Dania Fort Lauderdale. Hollywood Pompano Miscellaneous County and city Collier: MiscellaneousColumbia: Lake City Miscellaneous Total. Dade: Buena Vista Coconut GroveCoral Gables Hialeah Homestead Lemon City Little River Miami.. Miami Beach Miscellaneous... Total. De Soto: Arcadia.. Miscellaneous.. Total . 22 I Dixie: Miscellaneous. 97 36 139 13 15 209 569 7& 79 18 38 5,424 569 108 7,105 139' 13 152 13 190 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued FLORIDA—Continued County and city Duval: Jacksonville South Jacksonville. Miscellaneous Number of returns 6,241 258 149 Total _ Escambia: Pensacola Miscellaneous.. 6,648 Total- 1,085 Flagler: Miscellaneous. Franklin: Apalachicola.. Carrabelle Miscellaneous.. County and city 1,036 49 23 56 Number of returns Indian River: Vero Beach M iscellaneous 97 26 Total 123 Jackson: Marianna Miscellaneous 83 20 Total 103 Jefferson: Monticello M iscellaneous. _ 34 7 Total.... 41 Lafayette: Miscellaneous, 66 Total . Gadsden: Quincy Miscellaneous.. 137 49 Total. 186 Lake: Eustis Leesburg Mount Dora M iscellaneous Total 627 Lee: Fort Myers Miscellaneous._ 379 23 148 197 74 208 Gilchrist: Miscellaneous. 13 Glades: Miscellaneous.__ Gulf: Miscellaneous 13 Total 402 16 13 Leon: Tallahassee Miscellaneous 289 3 Total 292 Hamilton: Jasper _ Miscellaneous Total-Hardee: Wauchula Miscellaneous... Total Hendry: Miscellaneous.. Hernando: 29 89 24 28 TO Total . Hillsborough: Plant City Port Tampa City. Tampa. West Tampa Ybor City___ Miscellaneous Total . Holmes: Bonifay. MiscellaneousTotal. 79 119 12 200 188 36 5,126 23 56 94 5, 523 25 79 Liberty: Miscellaneous. . 113 MiscellaneousTotal Highlands: Avon Park Sebring Miscellaneous.. Levy: Miscellaneous I I Madison: Madison Miscellaneous 48 5 53 Total Manatee: Bradenton Manatee Palmetto Miscellaneous Total Marion: Dunnellon Ocala MiscellaneousTotal Martin: Stuart Miscellaneous. __ Total _ 309 47 63 34 453 39 326 59 424 104 39 _ 143 Monroe: Key West... Miscellaneous 188 12 Total 200 191 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued FLORIDA—Continued j Number j I of returns ! County and city Nassau: j Fernandina.,Miscellaneous— _ Total _-.. j _.! 84 21 _...j 105 Total St. Lucie: Fort Pierce | Miscellaneous I Okeechobee: Okeechobee I \ 59 ' | 7; Total | Orange: Orlando Winter Garden Winter P a r k Miscellaneous Total _ Osceola: Kissimmee St. Cloud Miscellaneous | Total Total Pasco: Dade City Miscellaneous 143 i ! i ! j i 49 15 - i ! | j Total Pinellas: Clearwater Dunedin St. Petersburg Tarpon Springs Miscellaneous.. I I j ! ____! _j i Total.._ _ Total Putnam: Crescent C i t y . . . Palatka Miscellaneous Total _ 64 459 78 Sanford.. Miscellaneous Total. 378 79 - 104 ; 133 ! Sumter: Miscellaneous.. 369 ! 1,022 j Suwanee: 110 | Live Oak_ 1,738 \ Miscellaneous ====:= 59 j 86 ! 145 : Taylor: Perry Miscellaneous 409 63 TotaL. 2,636 302 Union: Miscellaneous... 125 \ Volusia: ; 1,714 j Washington: ] = = = = j Chipley i 41 ' Miscellaneous ! 249 Total. 49 339 i 457 68 91 Total _j 3,335 Daytona j==r=r.-r.^: Deland New Smyrna I 33 i Miscellaneous. J 211) Total • 32 ' 93 Wakulla: Miscellaneous, , 596 Walton: 188 De Funiafc Springs31 Miscellaneous 314 208 : Total ' 248 16 264 Santa Rosa: Milton.... 66 ! Miscellaneous {=======:=1 P a l m Beach: Delray Lake W o r t h Palm Beach West Palm Beach Miscellaneous Polk: Auburndale Bartow Fort M e a d e Haines City. Lakeland Lake Wales Mulberry Winter Haven Miscellaneous _. ! ' Total I 1,491 ! 89 Sarasota: ' 211 Sarasota j 139 • M iscellaneous .! 1,930 j |======= Total... i 99 \ | 26 \ Seminole: , 18 j Total Number of returns St. Johns: St. Augustine Miscellaneous Okaloosa: Miscellaneous Miscellaneous 34 County and city State total 58 13 71 857 389 136 113 1,495 58 13 30 40,080 192 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued GEORGIA County and city Number of returns County and city Number of returns Appling: Baxley Miscellaneous.. Butts: Jackson M iscellaneous... TotalAtkinson: Willacoochee—Miscellaneous.- Total. Calhoun: Arlington Miscellaneous.. TotalBacon: Alma Miscellaneous- Total Camden: Miscellaneous.. 27 Campbell: Fairburn Miscellaneous.. 25 19 Total Baker: Miscellaneous. Total Candler: Miscellaneous. Baldwin: Milledgeville... MiscellaneousTotal 90 Banks: Miscellaneous.. Total . Catoosa: Miscellaneous... Charlton: Miscellaneous. Barrow: Winder Miscellaneous Total. Bartow: Atco Cartersville Miscellaneous- 2 118 15 Total- 135 Ben Hill: Fitzgerald. Berrien: Nashville Miscellaneous TotalBibb: Macon Miscellaneous.. Total Bleckley: Cochran 28 100 17 2,195 14 2,209 29 Brantley: Miscellaneous. Brooks: Quitman M iscellaneous Total _ Bryan: Miscellaneous.. Bulloch: Statesboro ... Miscellaneous TotalBurke: Waynesboro._. Miscellaneous.. Total Carroll: Bowden Carrollton Villa Rica Miscellaneous.. Chatham: Savannah Miscellaneous Total.. Chattahoochee: Miscellaneous. Chattooga: Summerville... Trion. __. Miscellaneous- 22 16 44 14 7 65 18 5 95 6 22 3,717 25 3,742 46 11 14 3 Total. Cherokee: Canton Miscellaneous.. 28 Total. Clarke: Athens Miscellaneous.. 35 Total 81 22 1 23 12 556 9 565 Clay: Fort Gaines 7 Clayton: Jonesboro Miscellaneous 18 14 Total 32 ~25 Clinch: Miscellaneous. 76 23 112 Cobb: Acworth Marietta Rqswell Miscellaneous Total. 11 172 57 249 193 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by countiesf cities, and townships, calendar year 1927—Continued GEORGIA—Continued Number of returns County and city Coffee: Douglas Miscellaneous _ __ Total 39 1 30 Elbert: Elberton 117 13 i I Cook: Adel M iscellaneous 35 4 Echols: Miscellaneous Effingham: Miscellaneous 97 20 Columbia" Miscellaneous 68 6 Total 74 Emanuel: 9 4 | Swainsboro 28 22 Miscellaneous Total 13 Coweta: Grantville . _ Newnan Miscellaneous 16 173 8 Total _. Crawford: Miscellaneous 197 3 Crisp: Cordele _ Miscellaneous 129 4 Total 133 Dade: Miscellaneous. 4 Decatur: Bainbridtie Miscellaneous 136 23 Total 159 Total 50 Evans: Claxton _ Miscellaneous 30 1 Total 31 Fannin: Miscellaneous 18 3 Floyd: Lindale.. Rome Miscellaneous 24 392 14 Total-. _ 430 Forsyth: Miscellaneous De Kalb: Decatur Kirkwood. . _ _ _ Lithonia Stone Mountain Miscellaneous Total Early: Blakely.-. Miscellaneous. 67 9 76 I Total Colquitt* Moultrie Miscellaneous Total Number of returns County and city _ ._ _ 579 1 22 22 139 763 Dodge: Eastman Miscellaneous 39 4 Total 43 Dooly: Unadilla Vienna Miscellaneous 12 16 3 Franklin: Canon Lavonia Rovston Miscellaneous 5 28 10 1 Total _. Fulton: Atlanta Criattahooche College Park East Point Hapeville Miscellaneous Total 44 _ _. 14,059 7 123 108 42 45 14, 384 Gilmpr* TYTiscpllanpoiis Glascock: Miscellaneous . Total 35 Dougherty: Albany Miscellaneous 560 10 Total 570 Douglas: Douglasville Miscellaneous Total . . . . . . . Glynn: Brunswick Miscellaneous - ., :. 5 5 .; 296 10 Total Gordon: Calhoun Miscellaneous 306 Total Grady: Cairo 15 i Miscellaneous 3 ! 32 18 Total.. 27 5 36 11 47 194 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued GEORGIA—Continued 1 Number of returns County and city Number of returns County and city i Greene: Greensboro Union Point ATiscellaneous 25 7 3 _ _ Total Buford 32 20 33 Miscellaneous. TotalHabersham: Cornelia Miscellaneous -.. Total Hall: Gainesville New Holland Miscellaneous.. - . 13 1 Total-- 14 Jones: Miscellaneous 21 26 I La mar: Barnesville Miscellaneous 17 _. Total 47 6 132 7 — 139 Miscellaneous 23 | Lee: Miscellaneous 7! 30 Haralson: Tallapoosa.. Miscellaneous 19 4 Total.. Harris: Miscellaneous Hart: Hart well Henry: Lowndes: Valdosta.. _. _ Miscellaneous Total 21 13 13 g Miscellaneous.... Total 22 i 42 9 Jackson: Commerce Jefferson Miscellaneous 37 Macon: Marshallville Montezuma Miscellaneous. 26 69 5 A-Tiscellaneous Total Total asper: Monticello,. Miscellaneous . Total _ M^arion* Buena Vista Miscellaneous 7 ___ _ 100 4 12 16 14 1 Total ' 15 20 18 Meri wether: Manchester M iscellaneous 34 24 Total 58 25 1 Miller • Miscellaneous 9 1 8 Mitchell: Camilla Pelham Miscellaneous 23 28 7 49 Total 58 23 11 . . _-. 51 38 . 317 4 34 33 8 Madison: 1 | Comer Total 303 14 Lumpkin: Miscellaneous MeDuffie: Thomson Mclntosh: Miscellaneous Total Irwin: 0 cilia Mis cell aneous__ 5 18 15 g Lincoln: Miscellaneous 23 50 6 56 _ Total __. Total 61 85 190 Hancock: Sparta Miscellaneous Total Total Johnson: Wrigbtsville _ Miscellaneous 180 i Lanier: Miscellaneous 3 Laurens: 7 'Dublin Total Jefferson: Louisville Wadley — Wrens _ Miscellaneous 56 5 35 Gwinnett: Jeff Davis: Hazelhurst Jenkins: Millen Miscellaneous STATISTICS OF INCOME 195 TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued GEORGIA—Continued Number of returns County and city Monroe: Forsyth Miscellaneous.. Rockdale: Conyers Miscellaneous.. Total. 15 3 Total Montgomery: Miscellaneous.. Morgan: Madison ._ , Miscellaneous Total Total 1,484 6 1,490 Total. Oconee: Miscellaneous Oglethorpe: M iscellaneous. Paulding: Dallas Peach: Fort Valley Miscellaneous 94 Total. 33 _._ 35 . ._ - Total 249 Stephens: Toccoa.._ Miscellaneous 39 2 Total 41 Stewart: Richland Miscellaneous 22 19 Total . . . 41 _. _ __ ..- 33 2 . 35 --- 28 2 19 35 17 8 - Total 214 17 6 . . 23 6 Tattnall: Glennville Miscellaneous.. 19 10 Total 29 — 30 Telfair: McRae Miscellaneous -. Total 64 11 _- Total 1, 552 12 1, 564 Total 30 19 49 Terrell: Dawson Miscellaneous Thomas: Boston Meigs Thomasville Miscellaneous 60 200 14 Talbot: Talbotton Miscellaneous Taylor: Miscellaneous Total Richmond: Total..... 2 120 40 2 104 Total Miscellaneous 240 9 Taliaferro* Miscellaneous Polk: Aragon Cedartown.. Rockmart.. Putnam" Eatonton Quitman: Miscellaneous Rabun: Miscellaneous Randolph: Cuthbert Shellinan Miscellaneous 10 Spalding: Griffin Miscellaneous Total Pike: Miscellaneous. 19 16 35 ._ Sumter: Americus _. Miscellaneous Pickens: Miscellaneous. Pierce: Blackshear Miscellaneous Miscellaneous _ _ __ _ Seminole: Donalsonville Muscogee: Columbus... M iscellaneous Total Newton: Covington Porterdale Miscellaneous.. Total Pulaski: Hawkinsville 14 Screven: Sylvania Miscellaneous , Miscellaneous 18 Schley: Miscellaneous Murray: Miscellaneous Total Number of returns County and city 75 - -. -- 11 5 257 5 - 278 196 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued GEORGIA—Continued County and city Number of returns Warren: Warrenton Miscellaneous- Tift: Tifton Miscellaneous.. Total Troup: Hogansville Lagrange .. West Point Miscellaneous.. 19 253 116 14 Total . 402 Turner: Ashburn Miscellaneous.. Twiggs: Miscellaneous.. Upson: Thomaston Miscellaneous 20 17 82 Total ._Walker: La Fayette Rossville Miscellaneous.. Total Walton: Monroe Social Circle MiscellaneousTotal Ware: Waycross Miscellaneous— Total 33 Washington: Sandersville Tennille.. Miscellaneous- 48 23 10 Total . 81 Wayne: Jesup Miscellaneous.. 43 14 63 Towns: Miscellaneous . Treutlen: Soperton Total 24 9 Total 100 Toombs: Vidalia MiscellaneousTotal Number of returns County and city 96 Total 57 Wheeler: MiscellaneousWhite: Miscellaneous Whitfield: Dalton Miscellaneous-_ 142 4 Total. 146 Vilcox: Abbeville Rochelle Miscellaneous . TotaL. 24 Wilkes: Washington Miscellaneous- 49 7 Total. 56 Wilkinson: Gordon — Miscellaneous- 12 12 Total 312 16 24 Worth: Sylvester Miscellaneous- 24 7 Total 31 State total 328 33,818 HAWAII Hawaii: Hilo Miscellaneous 446 448 Total. 894 Honolulu: Honolulu. Miscellaneous Total Kauai: Miscellaneous 442 Maui: Wailuku Miscellaneous 192 463 655 Total— 6, 517 744 7,261 j State total _ 9,252 197 STATISTICS OP INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued IDAHO Number of returns County and city Ada. Boise Meridian Miscellaneous 1,278 30 39 Total 1,347 Adams: Miscellaneous.. Bannock: Pocatello Miscellaneous Total -. Clark: Miscellaneous _. Clearwater: Miscellaneous Custer: Miscellaneous Elmore: Glenns Ferry Mountain Home Miscellaneous 31 952 89 1,041 Bear Lake: Montpelier Paris Miscellaneous 95 12 9 Total 116 Benewah: St Maries Miscellaneous 119 32 Total Number of returns County and city • . . 31 127 57 71 73 12 Total 156 Franklin: Preston Miscellaneous 25 5 Total 30 Fremont: Ashton. St. A n t h o n y . Miscellaneous 45 83 22 Total 150 151 Gem: Emmett Miscellaneous 81 3 Bingham: Blackfoot Fort Hall Shelley Miscellaneous 135 1 37 43 Gooding: Gooding Miscellaneous Total 216 Blaine: Hailey MiscellaneousTotal 71 Boise: Miscellaneous.. 118 97 111 Total 43 34 Total Jerome: Jerome Miscellaneous Bonneville: Idaho Falls Miscellaneous.. Total Boundary: Bonners Ferry. Miscellaneous.. 19 Total.. 95 Kootenai: Coeur d'Alene Miscellaneous 286 156 Total. Total.. Butte: Miscellaneous.. Camas: Miscellaneous. Canyon: Caldwell Nampa Miscellaneous Total- Latah: Moscow Potlatch Miscellaneous 215 78 159 Total. 452 Lemhi: Salmon Miscellaneous 73 Total.. Caribou: Miscellaneous.. Cassia: Burley__ Oakley Miscellaneous , Total Idaho: Grangeville Miscellaneous Jefferson: Rigby Miscellaneous Bonner: Sandpoint Miscellaneous Total.. Total.. Total Lewis: Miscellaneous. Lincoln: Shoshone Miscellaneous 202 Total 112 131 75 13 198 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued IDAHO—Continued Number of returns County and city Madison: Rexburg Miscellaneous 93 17 Total-- 110 Minidoka: Rupert Miscellaneous _. Total 93 36 129 Nez Perce: Lewiston Miscellaneous _ Total _ 511 50 561 Oneida: Malad City 44 Total 45 Owyhee: Miscellaneous Payette: Payette _ Miscellaneous TotaL. 31 111 44 „ Number of returns County and city Power: American Falls Miscellaneous Total Shoshone: Kellogg Mullan Wallace Miscellaneous Total , _. 54 _ _ - ... .__ _ Teton: Miscellaneous Twin Falls: Buhl Filer... Twin Falls Miscellaneous Total 337 245 434 285 1,301 .. _ 32 150 66 484 94 794 Valley: Miscellaneous Washington: Weiser._ Miscellaneous Total Miscellaneous for State: Residents of 68 160 14 174 184 nthpr ^tafp<? State total. 155 46 8 10, 673 ILLINOIS Adams: Clayton Quincy Miscellaneous.. Total___ 15 1,354 77 Alexander: Cairo Miscellaneous.. Total. 505 35 Calhoun* 1,446 Ashland Beardstown.. Virginia Miscellaneous.. 103 Boone: Belvedere Miscellaneous. > 186 40 226 Brown: M o u n t Sterling. Miscellaneous., Total Bureau: Cherry Depue Ladd._ Princeton Spring Valley._ Miscellaneous.. Total ... Total 47 _ 44 64 175 53 336 Cass: Bond: Greenville Miscellaneous.. Total- Total Miscellaneous Carroll: Lanark. M o u n t Carroll Savanna Miscellaneous 4 52 22 226 116 188 608 Total- 47 244 84 46 421 Champaign: Champaign Rantoul Urbana Miscellaneous.. 1,098 97 389 236 Total.. 1,820 Christian: Assumption..-. Kincaid Morrisonville.. Pana Stonington Taylor ville MiscellaneousTotal 34 25 23 132 24 255 48 541 199 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties^ cities, and townships, calendar year 1927—Continued ILLINOIS—Continued Number of returns County and city Clark: Casey Marshall Martinsville Miscellaneous 57 60 12 10 Total 139 Clay: Flora M iscel laneous 44 12 Total 56 Clinton: Beckemeyer Breese Carlyle New Baden Trenton Miscellaneous 10 36 45 20 26 26 Number of returns County and city Crawford: Oblong Palestine Robinson Miscellaneous _ _. Total 10 22 17 Total 163 Total 161 519 19 17 De Witt: Clinton Farmer City M iscellaneous Total Total-. 716 Total___ Cook: Argo. ._ Arlington Heights Barrington . . Bellewood Berwyn Blue Island Brookfield Calumet Chicago City . _. _ . . Chicago Heights Cicero Des Plaines Dolton Elmwood Park Evanston __ Forest Park Glencoe Gross Point Harvey Hompwood Kenilworth La Grange Lansing Lemont Lyons Maywood Melrose Park Morton Grove _ __ Mount Greenwood Niles Oak Park Palatine Park Ridge Phoenix. Riverdale River Forest Riverside South Holland Western Springs Wilmette Winnetka Miscellaneous Total 163 246 230 72 2,541 792 211 225 246, 639 1,046 3,132 649 123 124 8,520 888 886 49 f>73 234 _ 455 L875 115 188 72 1,693 352 177 13 25 9,355 162 1,118 89 _ 910 110 _ 335 2,124 1,913 2,223 292,148 49 De Kalb: De Kalb . Genoa Sandwich Svcarrore Miscellaneous Coles: Charleston Mattoon ... Oakland Miscellaneous 353 25 93 183 81 . 735 - .. 264 81 42 387 Douglas: Arcola Newman 56 30 87 42 69 _ Tuscola Villa Grove Miscellaneous Total 284 Du Page: Downers Grove Elmhurst Glen Ellyn Hinsdale Lombard Naperville West Chicago _ ._ Wheaton M iscellaneous 605 948 788 900 321 358 658 728 Total Edgar: Chrisman Paris M iscellaneous 55 35 212 25 327 Cumberland: Greenup.. Neoga 1VT isppllanpons .. .. 5,524 . _. 36 32Q 84 . Total 440 Edwards: Albion Miscellaneous 22 13 Total Effingham: Altamont Effingham Miscellaneous Total Fayette: St. Elrro Vandalia Miscellaneous Total 35 __ 25 101 23 149 _. ._ 6 75 34 115 200 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories^—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued ILLINOIS—Continued County and city Ford: Gibson City Paxton Miscellaneous Total Number of returns 106 116 ._. Franklin: Benton Buckner. Christopher Orient Royalton Sesser West Frankfort.... Zeigler M iscellaneous Total , 146 5 72 13 23 12 228 56 20 575 Fulton: Astoria.. Canton. _ Cuba... Farmington.. Lewistown St. David Vermont Miscellaneous 24 222 17 34 36 2 15 Total 437 Gallatin: Equality Ridgway Shawneetown Miscellaneous Total... 30 Total 272 32 234 7 Hamilton: McLeansboro M iscellaneous 27 15 104 22 44 35 Total Hardin: Elizabethtown Rosiclare M iscellaneous 319 Total 29 „ 79 Henry: Cambridge Galva.. Geneseo Kewanee Miscellaneous _. 72 123 130 462 112 Total- 899 Iroquois: Gilman Milford Onarga... Sheldon Watseka Miscellaneous.. 46 44 55 39 131 154 Total- 469 Jackson: Carbondale Murphy sboro.. Miscellaneous.. Total. Jasper: Newton Miscellaneous.. 214 212 81 507 45 9 54 203 7 Total- 210 Jersey: Jerseyville--... Miscellaneous.. 149 12 Total- 161 Jo Daviess: East Dubuque. Galena.— Stockton ... Warren Miscellaneous.. Total- 362 Total Hancock: Augusta Carthage... Dallas City Hamilton La Harpe Warsaw M iscellaneous Henderson: Miscellaneous _ Total- 101 17 71 48 35 Total Number of returns Jefferson: Mount Vernon.. M iscellaneous. _. Greene: Carrollton Greenfield Roodhouse White Hall M iscellaneous Grundy: Coal City Morris South Wilmington Miscellaneous , County and city Johnson: Miscellaneous. Kane: Aurora Batavia Carpentersville. Dundee East Dundee Elgin St. Charles W^est Dundee. __ Miscellaneous... Total. Kankakee: Bradley Kankakee Manteno. Momence St. Anne Miscellaneous. . Total . 25 125 42 20 49 261 41 2,749 290 24 160 5 2,134 241 5 501 6,109 46 749 37 91 35 110 1,068 STATISTICS OP INCOME 201 TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1U27—Continued ILLINOIS—Continued County and city { Number I of returns Kendall: Piano Miscellaneous.. 49 Total. 147 Knox: Abingdon Galesburg Knoxville Miscellaneous.. 1,124 30 101 Total- 1,327 Lake: Highland Park. Highwood Lake Forest Liberty ville North Chicago.. Ravinia Waukegan Ziqn Miscellaneous... 1,390 90 736 227 177 126 1,888 120 694 Total.- 5,448 33 547 89 197 56 971 357 21 447 40 139 Total. 897 Total . Lee: 55 236 11 11 315 Amboy Dixon. Miscellaneous.. 53 417 124 TotalLivingston: Chatsworth Dwight Fairbury Odell.-_ Pontiac Miscellaneous.. 594 Total. Logan: Atlanta.. Lincoln Mount PulaskL. Miscellaneous... Total. Number of returns MeDonough: Blandmsville.-. Bushnell Colchester Macomb Miscellaneous.. 22 92 10 259 36 Total.- 419 McHenry: Crystal L a k e Harvard ... McHenry Marengo Woodstock Miscellaneous.. 171 103 83 197 330 Total _ 1,170 McLean: Bloomington.. . Chenoa Le Roy Lexington Normal Miscellaneous.. 1,496 44 54 21 189 250 Total La Salle: Earlville La Salle. Marseilles Mendota Oglesby Ottawa Peru Seneca.. Streator... Utica Miscellaneous— Lawrence: Bridgeport. Lawrence ville. _. St. Francisville. Sumner Miscellaneous... County and city 2,054 Macon: Decatur Maroa Miscellaneous.. 2,075 39 Total.. 2,204 Macoupin: Benld Carlin ville Gillespie Girard Mount Olive... Staunton Virden Miscellaneous.. 42 157 124 39 84 153 62 74 Total. Madison: Alton Collinsville East Alton Edwards ville--. Glen Carbon—. Granite City... Highland Livingston Madison Troy Venice Wood River Worden Miscellaneous.. Total Marion: Centra] ia Odin Salem__ Sandoval Miscellaneous.. Total 1,461 245 60 327 12 788 114 15 147 25 43 247 1 128 3,613 415 29 83 24 27 578 202 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued ILLINOIS—Continued County and city- Number )f returns Marshall: Henry Lacon. Toluca Wenona Miscellaneous.. Total . Mason: Havana Mason City Miscellaneous,. 179 Total . Massac: Brookport Metropolis Miscellaneous.. 224 TotalMenard: Athens Petersburg Miscellaneous.. 102 Total Mercer: Aledo Keithsburg Miscellaneous.. 160 144 14 101 Total _ Monroe: Columbia Waterloo Miscellaneous.. 259 Total Montgomery: Hillsboro Litchfield Nokomis __. Panama. Taylor Springs.. Witt.. Miscellaneous-.. 157 Total. Morgan: Jacksonville— Waverly Miscellaneous.. 618 31 87 Total . Moultrie: Lovington Sullivan Miscellaneous.. 736 Total- 113 Ogle: Mount Morris. Oregon Polo. Rochelle MisceUaneous.. Total- County and city >eoria: A very ville Barton ville Chillicothe Elmwood Peoria Peoria Heights.. Princeville Miscellaneous-_. Total. Perry: Duquoin Pinckneyville.. Tamaroa Miscellaneous.. 475 4 35 96 25 4,677 15 15 94 4,961 179 43 6 11 Total. Piatt: Bement Cerro Gordo Monticello Miscellaneous.. 239 Total. Pike: Barry Griggsville Pittsfield Miscellaneous.. 27S Total . Pope: Golconda Miscellaneous.. 211 Total. Pulaski: Mounds Mound City... Miscellaneous.. 20 Total. Putnam: Granville Miscellaneous.. 156 Total . Randolph: Chester... Coulter ville Percy Red Bud Sparta Tilden Miscellaneous.. 53 Total. Richland: Olney. Miscellaneous.. 107 76 52 152 umber returns Total. Rock Island: East Moline._. Moline. Rock Island Silvis. MiscellaneousTotal. 21 138 91 •'•; i 30 27 107 47 18 2 72 44 40 15 . ' • : • 90 25 6 38 85 5 44 293 120 3 123 225 1,296 1,171 61 145 STATISTICS OP INCOME 203 TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued ILLINOIS—Continued County and city St. Clair: Be.leville Dupo_. East St. Louis Freeburg Lebanon , Lovejoy Marissa. Mascoutah. National Stock Yards.. New Athens O'Fallon M iscellaneous Total. Number of returns 974 70 2,663 31 49 3 26 41 54 55 82 143 Number of returns Union: Anna... Jonesboro Miscellaneous.. 112 15 42 Total - 169 Vermilion: Danville Georgetown Hoopeston Rossville Westville Miscellaneous.. 1,585 79 191 42 122 270 Total . 2,289 4,191 Saline: Carrier Mills___ Eldorado Harrisburg Miscellaneous- 20 49 246 341 Total. Sangamon: Auburn Divernon Pawnee Pleasant Plains. Riverton Springfield Thayer Miscellaneous-__ 41 18 45 40 14 3,446 2 150 Total. 3,756 Schuyler: Rushville Miscellaneous... Total. 84 Scott: Bluffs Winchester Miscellaneous.. Wabash: Mount CarmeL. Miscellaneous... 100 Total. Stark: Toulon Wyoming Miscellaneous.. 170 Total Stephenson: Freeport Lena _ Miscellaneous.. 137 20 100 7 43 1,207 23 64 1,294 Total___ Tazewell: Delavan__ East Peoria Morton Pekin. Washington Miscellaneous.. 55 33 75 485 70 117 835 Total . 14 153 32 Total- 185 Warren: Monmouth Miscellaneous.. 301 137 Total . Washington: Nashville Miscellaneous.. 438 56 42 Total . Wayne: Fairfield Miscellaneous.. 49 11 Total . White: Carmi Grayville N orris City Miscellaneous.. 75 23 4 9 Total . Total Shelby: Moweaqua Shelbyville Windsor Miscellaneous- 37722—29 County and city Whiteside: Fulton Morrison Prophetstown.. Rock Falls Sterling Miscellaneous.. 111 .• 62 115 47 46 410 102 Total. Will: Braidwood Joliet Lockport Peotone Plainfield Steger... Wilmington.... Miscellaneous.. 17 2,999 197 47 54 36 76 232 Total. 3,658 Williamson: Carterville Creal Springs.. Herrin Hurst Johnston CityMarion Miscellaneous.. Total- 782 ,•3 40 3 186 12 63 225 19 548 204 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued ILLINOIS—Continued County and city Winnebago: Pecatonica Number of returns 33 4,414 8 93 Rockford...._ South Beloit Miscellaneous Total 4,548 Woodford: El Paso Eureka 62 88 Number of returns County and city Woodford—Continued. Minonk Roanoke Miscellaneous _ Total Miscellaneous for State: Residents of other States State total.. 86 52 102 390 205 378,859 INDIANA Adams: Berne.. Decatur Miscellaneous Clay: Brazil Clay City Harmony Miscellaneous.. Total. ___ 229 Allen: Fort Wayne New Haven M iscellaneous Total __„ 5,256 Bartholomew: Columbus Hope Miscellaneous Total- 332 Clinton: Frankfort Miscellaneous.. 329 Total . 365 Crawford: Miscellaneous.. Total._ Benton: Fowler Miscellaneous 24 9 21 5 57 _. Total.... 113 Blackford: Hartford City Montpelier 177 Brown: Miscellaneous 300 116 117 542 568 Total 330 170 17 15 Total. 202 DeKalb: Auburn. _. Butler Garrett Waterloo Miscellaneous.. 142 35 150 17 10 Total Total Clark: Jefferson ville Miscellaneous TotalDearborn: Aurora Lawrencebur g _ Miscellaneous.. Total. Boone: Lebanon Thorntown__ Miscellaneous Carroll: Delphi... Flora. Miscellaneous Total .__*. Cass: Logansport Miscellaneous 274 26 Decatur: Greensburg St. Paul Miscellaneous.. Total Total 41 Daviess: Washington Miscellaneous 354 Delaware: Albany Eaton Muncie Miscellaneous.. 12 10 1,177 31 Total . 1,230 Dubois: Huntingburg.. Jasper Miscellaneous.. Total. 92 85 10 187 STATISTICS OF INCOME 205 TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued INDIANA—Continued County and city Number of returns County and city Hancock: Elkhart: Elkhart Goshen Nappanee Miscellaneous.. 1,299 326 96 81 Total- 1,802 Fortville Greenfield...... Shirley Miscellaneous.. Total. 30 120 5 32 187 Harrison: Fay ette: Connersville.-. Miscellaneous.. Cor yd o n . Miscellaneous.. Total 46 16 Total. Floyd: New Albany... Miscellaneous.. 752 5 TotalFountain: Attica.— Covington Veedersburg Miscellaneous. _ Total Number of returns 130 30 19 20 -.- Franklin: Brook ville Miscellaneous. Total Fulton: Rochester Miscellaneous.. Total Gibson: Fort Branch... Oakland City.. Owensville Princeton Miscellaneous.. Total. Grant: Fairmount Gas City.— Jonesboro Marion National Military H o m e Upland Miscellaneous Total. 147 24 68 8 190 43 Total _ 171 Henry: Knightstown.. Middletown__. Newcastle Miscellaneous.. 56 27 321 39 Total. 443 Howard: Greentown Kokomo Miscellaneous.. 10 730 16 756 11 392 17 24 Total Jackson: Brown stown... Crothersville... Seymour Miscellaneous.. 444 28 24 Total _ Jasper: , Remington 610 Rensselaer 11 1 Miscellaneous.. 265 16 18 101 14 333 11 i Total. Jay: 719 Total Total 17 71 38 45 Total _ Huntington: Andrews Huntington Warren Miscellaneous.. 101 46 Greene: Bloomfield Jason ville Linton Worthington... Miscellaneous.. Hamilton: Arcadia Nobles ville Sheridan Miscellaneous.. Hendricks: Brownsburg—. Danville Plainfield Miscellaneous.. 12 153 33 45 j 243 25 15 197 28 133 Dunkirk Portland Redkey Miscellaneous.. 57 115 10 8 Total.. Jefferson: Madison. Miscellaneous.. 190 145 16 Total 161 Jennings: North Vernon Miscellaneous 70 6 Total 76 206 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued INDIANA—Continued County and city Johnson: Edinburg Franklin Greenwood MiscellaneousTotal Knox: Bicknell Bruceville Vincennes Miscellaneous- Number of returns 281 Marshall: Argos Bourbon Bremen , Culver Plymouth Miscellaneous- 115 4 514 51 Total. Martin: Loogootee.. Shoals 44 167 56 14 684 Total.. Kosciusko: Pierceton Syracuse Warsaw Miscellaneous. Total_ Lagrange: Lagrange. Miscellaneous. 6 32 175 82 295 60 Total. Lake: Crown P o i n t East Chicago.. Gary Hammond Hessville Hobart. Lowell __ Whiting Miscellaneous. 211 2,567 5, 455 2,754 26 202 53 1,260 228 Total. 12, 756 L a Porte: La Porte Michigan City Miscellaneous., Total Lawrence: Bedford Mitchell Miscellaneous. Total.Madison: Alexandria Anderson Elwood Lapel Pendleton Sumim'tviHe... Miscellaneous.. Total Marion: Beech Grove... Broad Ripple.. Inuia a p o l i s . . . Miscellaneous.. Total County and city 775 848 70 ,693 498 63 26 587 71 1,464 174 7 29 16 12 1,773 23 1 17, 943 18,336 Total. Miami: Converse Peru Miscellaneous.. Number of returns 25 42 63 111 160' 12 413 19 10 29 15 426 23 Total . Monroe: Bloomington... Miscellaneous.. 464 Total. Montgomery: Crawfordsville. Ladoga Miscellaneous. _ 746 48 314 23 44 Total. Morgan: Martinsville... Mooresville Miscellaneous- 381 Total. Newton: Goodland Kentland Morocco _. . Miscellaneous.. 169 Total. Noble: Albion Kendallville... Ligonier Miscellaneous- 109 Total 115 36 18 22 36 26 25 24 178 86 34 322 Ohio: Rising Sun.. Orange: French Lick... Orleans _. Paoli— MiscellaneousTotal. Owen: Spencer Miscellaneous.. Total . 31 47 167 50 19 STATISTICS OF INCOME 207 TABLE 11.—Individual returns by States and Territories—Number of returns retur distributed by counties, cities, and townships, calendar year 1927—Continued INDIANA—Continued County and city County and city Number of returns Parke: Mecca Montezuma... Rock ville Miscellaneous.. Scott: Scottsburg Miscellaneous.. Total- Shelby: Shelbyville Miscellaneous- 377 50 Total. Perry: Cannelton Tell City Miscellaneous.. Total. Pike: Petersburg Winslow Miscellaneous.. TotalPorter: Chesterton Valparaiso Miscellaneous.. Total . Posey: Mount Vernon.. New HarmonyWades ville Miscellaneous... Total. Pulaski: Winamac Miscellaneous.. Total. 46 Putnam: Greencastle Miscellaneous.... Total. 246 188 Total. 70 Starke: Knox__ North Judson.. Miscellaneous.. 56 27 21 Total _ 104 Steuben: Angola Miscellaneous- 89 46 Total . 135 Sullivan: Dugger Farmersburg... Hymera Shelburn Sullivan Miscellaneous.. 29 15 8 22 166 35 Total- 275 Switzerland: Vevay Miscellaneous.. 19 3 Total. 22 Tipton: Tipton Miscellaneous- 1,003 133 29 1,165 126 20 74 19 TotalVanderburg: Evansville Howell Miscellaneous.. Total927 27 | Verm illion: 4,720 Clinton 29 Universal MiscellaneousTotal 41 29 Total- Total. St. Joseph: Mishawaka Notre Dame... South Bend Walkerton 427 Union: Liberty Miscellaneous.. Total. Rush: Rush ville Miscellaneous.. Total. Total . Ripley: Bates ville Osgood Miscellaneous.. 45 Spencer: Rockport. Miscellaneous Tippecanoe: Lafayette West Lafayette_ Miscellaneous— Total. Randolph: Ridge ville Union City . Winchester . Miscellaneous.... 38 7 Miscellaneous5,801 Total- 276 208 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued INDIANA—Continued Number of returns County and city Vigo: Terre Haute West Terre Haute Miscellaneous .. Total 71 235 31 Total 28 26 • Total Warrick: Boonville Newburg Miscellaneous 85 49 1,096 65 _ _. Total - - - Wells: Bluffton.Miscellaneous 1,295 _ 155 43 Total 337 Warren: Williamsport Miscellaneous Total Wayne: Cambridge City__ Hagerstown Richmond Miscellaneous 2,437 Wabash: North Manchester. Wabash Miscellaneous Total Washington: Salem Miscellaneous.. 2,371 35 31 Number of returns County and city White: Monon Monticello Miscellaneous.. 198 _ .. 34 62 42 54 Total 102 20 16 138 - 44 13 57 Whitley: Columbia City South Whitley Miscellaneous 138 , .. Total Miscellaneous for State: Residents of other States _ State total _ 09 37 16 152 693 76, 703 IOWA Adair: Greenfield Miscellaneous. Total Adams: Corning Miscellaneous. Total 54 Allamakee: Lansing Postville Waukon Miscellaneous. Total Appanoose: Center ville Cincinnati Moulton Mystic _. Miscellaneous. Total 135 156 1 11 13 13 194 Audubon: Audubon Miscellaneous. Total Benton: Belle Plaine... Vinton Miscellaneous. Total 57 230 Blackhawk: Cedar F a l l s . . . LaPorte City. Waterloo Miscellaneous. 161 31 1,463 49 Total Boone: Boone Madrid Ogden Miscellaneous. 355 30 39 16 Total Bremen Sumner Waved y Miscellaneous. 440 52 119 76 Total 247 Buchanan: Independence. Miscellaneous. 137 64 Total 201 Buena Vista: Alta Sioux R a p i d s . Storm L a k e . . . Miscellaneous. Total Butler: Clarks ville. . . . Greene Parkersburg.. Miscellaneous Total 44 19 162 58 283 22 38 20 59 139 209 STATISTICS OP INCOME TABLE 11.—-Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued IOWA—Continued County and city Calhoun: Lake City Manson Rockwell CityMiscellaneous.. Number of returns 42 51 84 76 Total. 253 Carroll: Carroll Coon Rapids... Manning Miscellaneous.. 203 32 60 125 Total. 420 Cass: Anita Atlantic Griswold Miscellaneous.. 15 201 48 37 Total . 301 Cedar: Tipton.. Miscellaneous.. 52 124 Total 176 Cerro Gordo: Clear Lake Mason City.... Miscellaneous.. 729 34 Total.... 852 Denison Manilla Miscellaneous 124 29 Total _. 381 Dallas: A del Perry Miscellaneous _ 62 162 242 Total.. 466 Davis: Bloomfield . Miscellaneous.. 43 8 Total Decatur: Lamoni Leon . . Miscellaneous 51 15 27 41 _. Total 83 Delaware: Manchester Miscellaneous . . . 91 82 Total Cherokee: Cherokee Marcus Miscellaneous,. 173 Des Moines: Burlington West Burlington ______ Miscellaneous 1,057 11 50 _ 198 j Total 54 Dickinson: 90 Total. Chickasaw: Nashua New Hampton.. Miscellaneous... Total Clarke: Osceola Miscellaneous Total Clay: Spencer Miscellaneous j Number i of returns County and city _ Total Clayton: Elkader _ Guttenberg McGregor.. Monona Strawberry Point. Miscellaneous Total Clinton: Clinton.__ Dewitt _ Miscellaneous Total 171 270 ! Spirit Lake Miscellaneous 32 59 Total Dubuque: Cascade Dubuque Dversville Miscellaneous 91 _ 1,778 TotaL. Fayette: Favette Oelwein West Union Miscellaneous 146 Total Floyd: Charles City Nora Springs Rockford _. Miscellaneous 300 Total. 1,152 32 1,627 48 71 Total Emmet: JEstherville Miscellaneous 62 19 42 37 35 105 942 94 116 1,118 116 30 _ __ 25 219 48 113 405 237 27 17 37 _ _ 318 Franklin: Hampton Sheffield..-Miscellaneous 132 19 39 Total 190 210 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued IOWA—Continued Number of returns County and city Fremont: Hamburg Sidney Tabor Mi iscellaneous _ - 75 28 16 83 Ida: Holstein.. Ida Grove Miscellaneous 103 . 115 103 __ Total Total. 321 202 Greene: Grand Junction Jefferson M i scpll an POU s 29 82 77 Iowa: Marengo . Williamsburg Miscellaneous _ 56 44 61 _ Total Total 188 Grundy: Grundy Center Reinbeck "\Tisopllanpous 60 21 64 161 Jackson: Bellevue Maquoketa Miscellaneous. 42 122 76 Total Total. _ -_ Guthrie: Guthrie Center Stuart 60 40 73 "Miscellaneous Total 240 Jasper: Colfax Newton Miscellaneous. 39 452 164 To^al 655 Jefferson: Fairfield..Miscellaneous 241 19 173 Hamilton: Jewell Webster City Miscellaneous _. _ Total 22 197 82 301 Hancock* Britt Garner 29 26 62 __ _ Total _ Hard in: Acklev Eldora. Iowa Falls Miscellaneous Total Number of returns County and city - -. - - .-- .._ . . . . . .. Harrison: T)unl<rp Lo^an Missouri Valley... Woodbine 61 130 121 91 403 _ .. M iS''plla.n ^011*5 Total Henrv: Mount Pleasant... New London W infield Miscellaneous 117 s 123 35 46 Total Jones: Anamosa Monticello.. Miscellaneous Total _ Keokuk: Keota Sigournev... What Cheer . . . . ' Miscellaneous Total Kossuth: A1 eona Miscellaneous.. Total 306 260 565 45 ___ 610 47 72 33 152 29 51 . . . 18 50 148 157 163 320 Lee: .. . 135 16 31 53 Total 235 Howard: Cresco M iscellaneous 90 18 108 Humboldt: Humboldt -_ Miscellaneous 93 82 Total 175 Total... Johnson: Iowa Oitv_ Miscellaneous P^ort Madison Keokuk... Miscellaneous Total Linn: Marion Mount Vernon Miscellaneous. Totals. Louisa: Columbus Junction. _ Wapello Miscellaneous. Total . 522 547 44 1,113 2,016 77 53 166 2,312 32 30 52 114 211 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued IOWA—Continued Number of returns County and city O'Brien: Hartley Sanborn ! Sheldon 151 ! Miscellaneous Lucas: Chariton Miscellaneous Total-. |# Total 286 76 81 1 Osceola: i Total. _. 157 Sibley Miscellaneous Madison: 71 53 Total 124 84 26 I Page: Miscellaneous Total 110 Mahaska: New Sharon Oskaloosa Miscellaneous __ 15 307 34 _ Total- 356 Marion: Knoxvillp Melcher Pella Miscellaneous. 92 9 89 39 Total _ Marshall: Marshalltown _ State Center Miscellaneous . . . 229 591 61 95 Clarindq, Shenandoah Miscellaneous 135 181 84 Total 400 Palo Alto: Emmetsburg Miscellaneous 61 58 Total 119 Plymouth: Akron Kingsley . Le Mars Remsen. Miscellaneous 30 47 206 91 64 Total 438 Pocahontas: Fonda 747 i Pocahontas Rolfe Miscellaneous Total . 73 63 130 _ Total 266 Mitchell: Osage Miscellaneous.. 125 44 Total 169 Monona: Maple ton Onawa Miscellaneous. 54 74 90 Total. 218 Monroe: Albia Hiteman Miscellaneous 92 5 30 Total Montgomery: Red Oak Villisca. 34 40 T3 71 Total 178 Polk: Des Moines... Valley Junction Miscellaneous _ _. Total 6,098 Pottawattamie: Council Bluffs Oakland ._ Walnut Miscellaneous 68 1,162 70 60 187 . Total Poweshiek: Brooklyn Grinnell _ . . _ Montezuma.— Miscellaneous 5,903 104 91 1,547 . _ _ _. 27 158 20 30 127 274 60 50 IVTISCBIIJIIIGOIIS Total.Muscatine: Muscatine West Liberty-.. Wilton Junction Miscellaneous _ 41 18 114 113 135 16 Lyon: Rock Rapids Miscellaneous ._ Mills: Olftnwood Malvern Miscellaneous Number of returns County and city . . . Total . . 384 _ Total 33 17 50 Total 479 Sac: 69 I Odebolt 25 Sac City 33 Miscellaneous 606 235 Total Ringgold: Mount Ayr Miscellaneous _ 73 96 152 321 _ 212 STATISTICS OF INCOME 'JL A B L E 11.—Individual x x. JL ittv returns by States and Territories—Number of returns ibuted by counties, cities, and townships, calendar year 1927—Continued distributed IO W A—Continued Number of returns County and city Scott: Bettendorf Davenport Dixon Miscellaneous Total . - . Shelby: Harlan , M iscellaneous Total Sioux: Alton.. Hawarden Orange City •Rock Vallev Sioux Center Miscellaneous Total Story: Ames Nevada - -_ Story City. M iscellaneous Total Tama: Tama Toledo Traer Miscellaneous. Total Taylor: Bedford Lenox Miscellaneous Total... Union: Creston Miscellaneous Total. _ Van Buren: Farmington Miscellaneous Total Wapello: Eldon Ottumwa Miscellaneous Total 48 2,412 14 93 . 2, 567. 155 106 261 25 74 47 23 29 122 ... 320 237 87 30 96 450 Number of returns County and city Warren: Indianola . . Miscellaneous Total Washington: Brighton Washington _ . Miscellaneous Total Wayne: Cory don Humeston Seymour Miscellaneous Total Webster: Fort Dodge Lehigh Miscellaneous Total 82 54 136 7 165 102 274 . 71 757 14 107 878 Winnebago: Forest City Lake Mills 50 18 38 ~M isoellaneous __ 68 35 50 120 273 40 23 50 _ _ 113 _ 258 21 292 8 44 52 41 622 27 690 28 15 13 15 Total Winneshiek: Calmar Dpcorah Miscellaneous Total Woodbury: Correct ionville Sioux City Miscellaneous Total. Worth: Manly _ Northwood Miscellaneous Total Wright: Belmond Clarion Dows Eagle Grove Miscellaneous Total. State total _ 106 28 152 68 248 34 2,580 233 2,847 __ 42 41 25 108 48 91 42 73 19 273 45,349 STATISTICS OP INCOME 213 TABLE 11*—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year i£#7—Continued KANSAS County and city Allen: Humboldt Iola.. , La Harpe Miscellaneous.. Number of returns Clark: Ashland Miscellaneous 49 28 Total. 77 Clay: Clay Center.... Miscellaneous.. 148 63 132 Total. 211 521 23 Cloud: Clyde Concordia Miscellaneous- 19 220 63 Total. 302 Coffey: Burlington Miscellaneous.. 48 42 295 Total Atchison: Atchison Miscellaneous.. Total. 544 56 105 Total. Barton: Ellin wood Great Bend.... Hqisington Miscellaneous.. 230 Total _ Bourbon: Fort Scott Miscellaneous.. 753 Total. Brown: Hiawatha Horton Miscellaneous- 325 Total. 250 Butler: Augusta Douglass Eldorado Miscellaneous.. 150 42 645 208 Total _ Chase: Cotton wood Falls.. M iscellaneous Total103 316 180 154 19 Comanche: Coldwater Protection Miscellaneous.. Total. 1,045 524 549 58 1,131 693 3 37 30 29 21 2 Total. 992 63 40 Total. 103 106 Total. Cherokee: Baxter Springs. Columbus Galena.. Scammon...... Weir West Mineral.. Miscellaneous... 106 Dickinson: Abilene Herington Solomon Miscellaneous. _. 66 22 12 Crawford: Arcadia Arma-__ CherokeeCroweburg Franklin Frontenac Girard— Mulberry Pittsburg Radley Miscellaneous.. Total. Chautauqua: Cedarvale..i__. Sedan Miscellaneous.. 220 123 90 Total. Cowley: Arkansas City.. Winfield Miscellaneous.. Decatur: Oberlin.. Miscellaneous.. Total. Number of returns Cheyenne: Miscellaneous. 192 6 28 Total Anderson: Garnett Miscellaneous.. Barber: Kiowa Medicine LodgeMiscellaneous County and city 244 176 36 114 Total.. 570 24 Doniphan: Troy Miscellaneous.. 35 96 525 Total- 131 214 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued KANSAS—Continued County and city Douglas: Baldwin City.. Lawrence Miscellaneous.. Number of returns 34 571 27 Total. Edwards: Kinsley Miscellaneous.. 632 Total. 313 Elk: Howard Miscellaneous. Total. Ellis: Ellis Hays Miscellaneous.. 155 158 119 75 187 18 Total. Ellsworth: Ellsworth Wilson Miscellaneous.. 280 Total. Finney: Garden City... Miscellaneous.. 208 Total. Ford: Dodge City.... Miscellaneous. 187 389 143 Total.. 532 Franklin: Ottawa. _ Miscellaneous.. 216 42 171 16 Total _ Geary: FortRiley Junction City.. Miscellaneous.. 258 Total . Gove: Miscellaneous Graham: Miscellaneous. Grant: Miscellaneous Gray: Miscellaneous Greeley: Miscellaneous.. 255 29 213 13 62 32 33 113 9 Greenwood: Eureka.. Miscellaneous 292 295 Total- 587 Hamilton: Syracuse MiscellaneousTotal 29 County and city Harper: Anthony Harper Miscellaneous.. Total.. Harvey: Halstead Newton __ Miscellaneous ! Number ! of returns 107 46 66 219 59 431 61 Total. Haskell: Miscellaneous Hodgeman: Miscellaneous.. Jackson: Holton _ Miscellaneous 551 Total . Jefferson: Valley Falls Miscellaneous.. 118 Total . Jewell: Mankato Miscellaneous.. 119 Total . Johnson: Olathe Miscellaneous.. 81 Total... 58 38 83 35 79 41 40 97 156 253 Kearny: Miscellaneous. Kingman: Kingman Miscellaneous TotalKiowa: Greensburg Miscellaneous.. Total. I Labette: Chetopa.Oswego Parsons Miscellaneous.. Total-Lane: Miscellaneous Leaven worth: Fort Leavenworth Leaven worth National Military Home. M iscellaneous. Total Lincoln: Lincoln Miscellaneous.. Total 94 79 173 59 60 119 44 467 22 56 481 1 35 573 62 55 215 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued KANSAS—Continued Number of returns County and city Linn: LaCygne.Pleasanton Miscellaneous 15 26 43 _ Total. 84 Logan: Miscellaneous - 27 Number of returns County and city Neosho: Chanute Erie Miscellaneous 321 19 27 Total. _ 367 Ness: Miscellaneous__ 65 Norton: Norton Miscellaneous 67 46 Lyon: Emporia Miscellaneous 563 84 Total. 647 Total... 113 89 221 151 Osage: Burlingame Osage City Miscellaneous.. 28 35 62 McPherson: Lindsborg McPherson . Miscellaneous __ Total- 461 Marion: Florence Hillsboro __ . . Marion Peabody Miscellaneous 54 48 132 69 82 __ Total 385 Marshall: Blue Rapids Frankfort M^arysville Miscellaneous 36 38 143 131 Total.- _ _ - Meade: Miscellaneous Miami: Osawatomie Paola Miscellaneous 348 152 . _ 95 131 14 Total 240 Mitchell: Beloit Miscellaneous. Total Montgomery: Caney Cherrvvale Coflevville Independence Miscellaneous Total Morris: Council Grove Miscellaneous 115 53 1G8 - . , 73 83 389 t 524 26 1, 095 83 58 Total- 125 Osborne: Downs Osborne M iscellarieous 28 51 33 . Total.. _ 112 Ottawa: M innpanolis M iscellaneous 52 55 Total 107 Pawnee: Lamed Miscellaneous. 208 83 Total Phillips: Phillipsburg Miscellaneous . _ 291 51 44 . . Total Pottawatomie: fit. Marys „ Wamei'o M iscellaneous.. _ 95 45 62 100 ._ Total Pratt: Pratt Miscellaneous 207 239 85 Total-__ 324 Rawlins* Miscellaneous Reno: Hnven ITutchinson Miscellaneous Total Republic: Belleville Miscellaneous 97 35 769 112 _. Total Morton: Elk hart Miscellaneous 141 Total "Nemaha: Sabetha Seneca Miscellaneous 37 Total 175 97 45 65 Rice: Lvons Sterling Miscellaneous 115 63 112 Total 207 Total 290 29 8 916 89 86 216 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927-—Continued KANSAS—Continued County and city Number of returns Eiley: Manhattan Miscellaneous.. 452 134 Total. 586 Rooks: Miscellaneous.. Rush: Miscellaneous... Russell: Russell Miscellaneous.. Total. Saline: Salina... _. Miscellaneous.. Total. Scott: Scott City Miscellaneous.. Total. Sedgwick: Wichita.. Miscellaneous.. Total. Seward: Liberal Miscellaneous.. Total Shaw nee: Topeka MiscellaneousTotal Sheridan: Miscellaneous. Sherman: Goodland Miscellaneous Total Smith: Smith Center Miscelaneous Total Stafford: St. John Stafford Miscellaneous. Total 57 138 108 107 County and city Stanton: Miscellaneous.. Stevens: Miscellaneous... Sumner: CaldwelL Conway Springs. Mulvane Wellington Miscellaneous Total. Number of returns 14 43 65 35 28 247 156 531 Thomas: Colby.. Miscellaneous.. 144 71 708 65 Total. 215 773 Trego: Wakeeney Miscellaneous.. 37 8 215 Total. Wabaunsee: Miscellaneous.. Wallace: Miscellaneous 3,970 177 4,147 142 12 154 45. 102 Washington: Washington Miscellaneous.. 38 94 Total. 132 Wichita: Miscellaneous.. Wilson: Altoona Fredonia Neodesha Miscellaneous 101 100 15 31 Total.. 225 118 15 133 Woodson: Yates Center... Miscellaneous.. 49 17 2,641 39 2, 680 56 34 90 81 92 106 279 Total. Wyandotte: Bonner Springs. Kansas City Rqsedale Miscellaneous.. _ Total State total. 47 668 34 2,809 35, 575 KENTUCKY Adair: Columbia Allen: Scottsville. Anderson: La wrenceburg M iscellaneous Total Ballard: Miscellaneous- Barren: Glasgow Miscellaneous Total Bath: Miscellaneous. 92 5 97 29 STATISTICS OF INCOME 217 TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued KENTUCKY—Continued County and cityBell: Middlesbofo... Pineville Miscellaneous.. Total Boone: Miscellaneous.. Number ' of returns i 214 101 21 58 14 371 15 Total.. 400 Boyd: Ashland Catlettsburg... Miscellaneous-. Total . Boyle: Danville Total. Total Casey: Miscellaneous. 18 29 47 : 5 Christian: Hqpkinsville... Miscellaneous- 27a 36 Total. 309 Clark: Winchester Miscellaneous.. 368 5 Total.. 373 25 4 29 Cumberland: Miscellaneous. Breathitt: Jackson MiscellaneousTotal Breckinridge: Clover port Miscellaneous.. Total Bullitt: Miscellaneous. Butler: Miscellaneous... C aid well: Princeton M iscellaneous 11 Total. 107 Calloway: Murray. Miscellaneous.. Daviess: Owensboro Miscellaneous 447 9 Total. 456 Edmonson: Miscellaneous. Elliott: Miscellaneous 15 1 Estill: Irvine Ravenna Miscellaneous.. 54 80 12 Total. 146 Fayette: Lexington Miscellaneous.. 2,109 17 Total- 2,126 Fleming: Flemingsburg.. Miscellaneous.. Total _ Carter: Olive Hill.. Miscellaneous... Crittenden: Marion__ M iscellaneous Total . Total. Bracken: Augusta Miscellaneous.. Total. 54 12 Clay: Miscellaneous. Miscellaneous- Total Carlisle: Bard well Miscellaneous.. Carroll: Carrollton Miscellaneous.. Number of returns Total . 336 Bourbon: Millersburg Paris Miscellaneous Campbell: Belle vue Dayton Fort Thomas.. Newport. Miscellaneous.. County and city 330 266 696 1,266 59 2,617 TotalFloyd: Prestonburg.... Wayland Weeksbury Miscellaneous- 33 Total Franklin: Frankfort Miscellaneous.. 123 340 2 Total. 342 32 17 12 218 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued KENTUCKY—Continued County and city Number of returns Fulton: Fulton Hickman Miscellaneous.. Total__ 124 Garrard: Lancaster-__ M iscellaneous Jefferson: Louisville Miscellaneous- Total Grant: Miscellaneous Total__ 190 5 195 29 Green: Miscellaneous Greenup: Greenup Russell Miscellaneous ... Total.Hancock: Miscellaneous. 20 Hardin: Elizabethtown. Miscellaneous.. Total. Harlan: Harlan Miscellaneous.. TotalHarrison: Cynthiana MiscellaneousTotal 73 138 295 433 135 15 Total . Hickman: Clinton Miscellaneous.. Total Number of returns 35 53 201 5 15 309 13,122 485 Total. Jessamine: Nicholasville... Miscellaneous.. 13,607 Total. Johnson: Paintsville Van Lear Miscellaneous.. 77 Total . Kenton: Covington Ludlow Miscellaneous- 100 Total Knott: Miscellaneous.. Knox: Barbourville.-. Miscellaneous. . TotalLarue: Hodgenville Miscellaneous- 64 13 76 17 7 2,834 244 110 3,188 14 47 5ft 14 1 15 Total Laurel: London.. 25 Lawrence: Louisa Miscellaneous.. 46 22 150 Total- Hart: Miscellaneous. Henderson: Henderson Miscellaneous Total . Henry: Eminence Miscellaneous. . Hopkins: Dawson Springs.. Earlington Madisonville Mortons Gap Miscellaneous Total Jackson: Miscellaneous. Qallatin: Miscellaneous .. Graves: Mayfield Total. Miscellaneous Grayson: Leitchfield Miscellaneous.. County and city 294 5 41 Lee: Beattyville Miscellaneous.. Total Leslie: Miscellaneous. Letcher: Jenkins Miscellaneous Total Lewis: Vanceburg Miscellaneous.. Total 17 6 —••• r 45 131 17 10 27 219 STATISTICS OF INCOME 1 TABLE 11.—Individual returns by Slates and Territories—Number "of returns distributed by counties, cities, and townships, calendar year 1927—Continued KENTUCKY—Continued \ Number ! ! of returns <\ County and city Lincoln: Stanford Miscellaneous- Nelson: Bardstown Miscellaneous.. Total Total Ohio: Miscellaneous. Lyon: Eddyville Miscellaneous. Total 20 McCracken: Paducah McCreary: Miscellaneous.. McLean: Liyermore Miscellaneous 826 19 73 Owen: Miscellaneous. Pendleton: Falmouth Miscellaneous 10 I Total. 33 13 13 Total. Perry: 59 153 Total 218 Magoffin: Miscellaneous. Marion: Lebanon Miscellaneous Total.. Hazard.. Miscellaneous.. 173 76 Total. _ 249 Pike: Hellier Pikeville Miscellaneous.. 14 106 174 Total. 294 Powell: Miscellaneous. Marshall: Miscellaneous. Martin: Miscellaneous... Mason: Mays ville Miscellaneous. 221 15 Total. 236 Meade: Miscellaneous.. Menifee: Miscellaneous _ Pulaski: Burnside Somerset Miscellaneous TotalRobertson: Miscellaneous.. Rockcastle: Miscellaneous. Rowan: Miscellaneous Russell: Miscellaneous 13 117 6 25 22 2 Scott: Georgetown Miscellaneous.. Mercer: Harrodsburg... Miscellaneous.. 114 14 128 Total. Metcalfe: Miscellaneous Monroe: Miscellaneous Montgomery: Mount Sterling. Morgan: Miscellaneous - Oldham: La Grange Miscellaneous Total. 3 Madison: Berea Richmond Miscellaneous. 37722—29 59 30 Total. Logan: Russellville Miscellaneous Total. Total. Number of returns Nicholas: Carlisle Miscellaneous.. Livingston: Miscellaneous. Muhlenberg: Central City Drakesboro Greenville Miscellaneous County and city .. 1 1 154 14 11 66 28 180 Total _ 168 Shelby: Shelby ville Miscellaneous.. 130 Total.. Simpson: Franklin Spencer: Miscellaneous. Taylor: Campbells ville. Todd: Elkton Miscellaneous Total . 135 ~32 11 40 13 220 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued KENTUCKY—Continued County and city ' Number i of returns Webster: Providence Sebree Miscellaneous Total Whitley: Corbin Williamsburg Miscellaneous Total._ Wolfe: Miscellaneous. W^oodford: Versailles. _ Miscellaneous Total. _ State total Trigg: Miscellaneous Trimble: MiscellaneousUnion: Morganfield Sturgis Uniontown _ _ Miscellaneous TotalWarren: Bowling Green.. Miscellaneous... Total Number of returns County and city 97 279 18 297 Washington: Springfield. Wayne: Monticello 49 2 16 67 103 59 19 181 36 134 33,00i LOUISIANA Acadia: Crowley Rayne Miscellaneous.. Total. Allen: Elizabeth Kinder Oakdale Miscellaneous.. Total. 195 I 94 : 83 j 372 i Assumption: Albemarle _. Napoleon ville... Miscellaneous... Total . Beaureguard: De Ridder Longville Ludington Merry ville Miscellaneous.. 172 !• 124 1 35 31 Lake Charles Sulphur Vinton... Westlake Miscellaneous 78 11 764 43 79 14 24 _ . . .. _ 1, 013 Caldwell: Miscellaneous Cameron: Miscellaneous _ 62 6 Catahoula: Jonesville Miscellaneous 10 18 Total 28 41 ' Clai borne: 33 Haynesville 45 ; Homer 154 149 6 Miscellaneous 119 Total 106 1 19 Concordia: Ferriday Vidalia _. Miscellaneous Total 135 Total Bossier: Bossier Miscellaneous.. 122 ; 4,832 Total Total Bienville: Arcadia Miscellaneous.. Total. _ .. !i |; Calcasieu: De Quincy |j I1 Ged Total. Avoyelles: Bunkie Marksville Miscellaneous.. 9 47 4,419 64 293 Total 51 20 88 13 Ascension: Dqnaldsonville.. Miscellaneous... Total Caddo: Cedar Grove Oil City Shreveport Vivian Miscellaneous 309 59 28 30 . . . . .. 117 De Soto: Mansfield Miscellaneous 167 29 Total 196 East Baton Rouge: Baton Rouee Miscellaneous... Total ... ... . . 1, 680 67 1, 747 STATISTICS OF INCOME 221 TABLE 11.—Individual returns by States and Territories—-Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued LOUISIANA—Continued County and city East Carroll: Lake Providence.. Miscellaneous Total East Feliciana: Jackson Miscellaneous.. Total . Evangeline: Ville Platte Miscellaneous.. Total.Franklin: Winnsboro Miscellaneous.. I Number h : of returns j j 119 j 21 140 12 46 58 I 33 30 63 ! 28 I 51 ! TotalIberia: Jeanerette New Iberia Miscellaneous.. 72 160 30 Total . 262 Iberville: Bayou Goula._ Plaquemine White Castle.. Miscellaneous.. Total.. Jackson: Eros Miscellaneous.. Total Jefferson: Gretna Kenner McDonogh ville . Westwego Miscellaneous... Total Jefferson Davis: Jennings Lake Arthur... Welsh Miscellaneous.. 200 ! 180 27 Total __ Madison: Tallulah Miscellaneous Total. Morehouse: Bastrop Miscellaneous.. 168 59 Total Natchitoches: Natchitocb.es.-. Miscellaneous.. 129 67 Total 196 Orleans: New Orleans... Miscellaneous.. 19,103 6 Total 19,169 Ouachita: Monroe West Monroe.. Miscellaneous.. 1,021 80 44 Total___ 1,145 Plaquemine: Miscellaneous. Pointe Coupee: New Roads... Miscellaneous. 28 08 Total. Rapides: Alexandria Boyce. 93 || Glenmora 39 I Lecompte 41 il Pineville 22 j| Miscellaneous.. 160 il Total.. 355 Ml Red no !l 781 19 40 34 . 13 |j Richland: Alto Ray ville Miscellaneous 55 ! Total La Fourche: Matthews Thibodaux Miscellaneous. 362 Total. 199 316 46 932 River: Miscellaneous. 39 II 217 207 Livingston: Miscellaneous. 3 ! 42 I Total_. Lafayette: Lafayette Miscellaneous.. 120 Lincoln: Ruston Miscellaneous 10 129 ! 40 Number I of returns La Salle: Miscellaneous. 59 TotalGrant: Colfax Miscellaneous.. County and city - 15 88 58 Total- 161 Sabine: Fisher Peason Miscellaneous.. 10 12 02 Total 122 ; 76 ! St. Bernard: Miscellaneous. St. Charles: Miscellaneous.. St. Helena: Miscellaneous._ 59 99 4 222 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued LOUISIANA—Continued County and city | Number | of returns County and city St. James: Lutcher Miscellaneous Total St. John the Baptist: Gary ville M iscellaneous Total. St. Landry: Eunice Opelousas Washington.... .M iscellaneous. Total. St. Martin: Breaux Bridge.. St. Martinville.. Miscellaneous... Total. St. Mary: Berwick Franklin Morgan City_. Patterson Miscellaneous.. Total.. St. Tammany: Covington Madisonville—. Mandeville Slidell Miscellaneous. TotaL Tangipahoa: Amite Hammond Independence... Kent wood Miscellaneous. _ Total_ ! Number I of returns Tensas: Miscellaneous.. 86 Terre bonne: Ilouma Miscellaneous.. 101 118 29 Total 147 Union: Miscellaneous, 50 ' Vermillion: Abbeville Gueydan 191 ; Miscellaneous.. 14 70 : 323 I 84 25 51 Total 160 | Vernon: •i : I; Fuller ton Lees ville Miscellaneous.. 92 47 Total 64 Washington: Bogalusa 283 33 Miscellaneous.. Total 316 Webster: Minden Miscellaneous.. 195 96 Total... West Baton Rouge: Miscellaneous West Carroll: Miscellaneous West Feliciana: Miscellaneous Winn: Winnfleld Miscellaneous Total State total. 291 ] j j i I I 52 39 41 = 82 13 95 37,293 MAINE Androscoggin: Auburn East Livermore. Lewiston Lisbon Mechanic Falls. Poland Turner Webster Miscellaneous-.. Total Aroostook: Ashland Blaine Bridgewater.. Caribou Eagle L a k e . . . Easton .Fori JFairfleld - Aroostook—ContinuedFort Kent. _ Frenchville Grand Isle Hodgdon. 62; Houlton 51 23 | Island Falls Limestone 18 I Madawaska Maple ton 3 Mars Hill Monti cello 1, 971 Oakfield Presque Isle Sherman 18 3 Stockholm 11 Van Buren 170 Washburn 8 Miscellaneous 37 Total. 106 743 j 84 i 980 | 44 4 4 1 220 8 43 1012 47 14 2 231 5 3 37 17 37 1,146 STATISTICS OF INCOME 223 TABLE 11.—Individual returns by States arid Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued M AIN E—C ontinued County and city Cumberland: Bridgton Brunswick Cape Elizabeth Cumberland Falmouth Freeport Gorham Gray Harpswell New Gloucester Portland. Scarborough South Portland Standish West brook Windham Yarmouth Miscellaneous j Number I of returns j ! I ! j j | | j j j j ! I Total Total Hancock: Bar Harbor Blue Hill Brooksville Bucksport_Deer Isle Ellsworth Gouldsboro M o u n t Desert. _ Stonington Tremont Miscellaneous Total - Kennebec: Augusta Benton China Clinton. Gardiner Hallo well Monmouth... Oakland Randolph Vassalboro Water ville Winslow Winthrop Miscellaneous Total Knox: Camden Rocklaml Rockport St. George Thomaston - . . Union Vinalhaven... Warren Miscellaneous. Total Lincoln: Boothbay Boothbay Harbor. Bristol Waldoboro W is casset Miscellaneous 51 286 89 12 4 51 34 11 7 13 4,312 34 426 13 272 30 55 62 Total. Oxford: Bethel Dixfleld Fryeburg Mexico Norway Oxford Paris Rumford Miscellaneous.. 5,762 Franklin: Farmingion... Jay Phillips liangelev Wilton.. Miscellaneous Total. 123 36 13 fF\ 65 i 45 I j County and city 334 212 j 13 , 2i 36 : 6 64 17 3 124 Penobscot: Bangor Brewer ., Corinna_._ _. Dexter East Millinocket.. Enfield Hampden Lincoln Milford Millinocket Newport Old Town.. Orono Orrington..Patten Miscellaneous Total. Piscataquis: Brown ville Dover-Foxcroft. Green ville_ Guilford 658 j| Milo 4 Monson !! Sanger ville ,... Miscellaneous... 18 ! I Number of returns 17 46 10 24. 24 198 46 22 38 51 57 16 72 272 85 659 1,275 113 15 86 40 5 15 43 0 168 2?> 125 73 6 13 50 2, 059 31 84 56 42 21 10 13 199 j | "I 54 |! 8 !! 15 621 :; 12 : 67 ;; 62 j ; 1,781 : | 120 332 22 26 67 12 .; |! ' :i 17 \\ 15 ; 18 |j 629 I Total. 305 Sagadahoc: Bath Bov.'doinham... Richmond Topsham Miscellaneous.. 282 12 40 32 12 Total 378 Somerset: Anson Bingham Fairfield Hart land Madison Norridgewock.. Pittsfield Skowhegan Solon Miscellaneous.. 33 26 73 S 85 9 56 140 4 59 Total . 493 224 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued MAINE—Continued County and city Waldo: Belfast Searsport Stockton Springs. Winterport Miscellaneous Total Washington: Bailey ville Calais Cherry field Danforth East Machias Eastport __. Harrington Jonesport Lubec MachiasMachiasport Millbridge Pembroke Perry Miscellaneous Total. Number of returns 168 19 1 7 261 47 109 11 20 8 84 9 8 38 28 4 14 4 1 51 Number of returns County and city York: Berwick Biddeford.. Buxton Eliot.. Hollis.-.., Kennebunk_ KennebunkportKittery Lebanon North Berwick... Old Orchard Parsonsfield 38 313 22 11 8 105 47 106 8 33 60 14 229 472 51 53 Sanford South Berwick.. Wells York Miscellaneous... Total. 1,716 18,710 State total. 436 MARYLAND Allegany: Cumberland Frostburg Lonaconing Mount Savage. Westernport... Miscellaneous.. Charles: Miscellaneous. 113 Dorchester: Cambridge Hurlock Miscellaneous 214 14 50 278 Total... Total Anne Arundel: Annapolis Miscellaneous.. Frederick: Brunswick Frederick Miscellaneous Total City of Baltimore.. Baltimore: Catonsville Towson Miscellaneous.. Total. Calvert: Miscellaneous. Caroline: Denton Federalsburg Miscellaneous 2,578 = = = 36 Total . 156 Carroll: Union Bridge.. Westminster-.. Miscellaneous.. 50 218 186 . ._ . 105 571 222 Total 898 Garrett: Oakland Miscellaneous Total 66 54 120 Harford: Aberdeen Belair. Havre de Grace. Miscellaneous 126 98 176 140 Total... Howard: Ellicott City... Miscellaneous- 540 135 105 Total. Kent: Chestertown... Miscellaneous.. Total__ Cecil: Elkton North East Port DepositMiscellaneous.. Total. 142 24 58 230 Total. Montgomery: Rockville Takoma Park.. Miscellaneous.. Total 2,260 225 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued MARYLAND—Continued I Number ! of returns County and city Prince George: Capitol Heights Hyattsville Laurel Mount Rainier M iscellaneous- Number of returns County and city i Washington: Boonsboro Hagerstown Williamsport.., Miscellaneous.. 24 1,184 60 184 Total . 1,432 15 232 : 122 137 594 TotaL Queen Anne: Centerville Miscellaneous 1,100 Total.. 131 St. Marys: Miscellaneous 70 Somerset: Crisfield Miscellaneous Total..Talbot: Easton St. Michaels Miscellaneous 211 24 72 Total 307 133 Wicomico: Salisbury Miscellaneous.. 320 32 Total.. 352 Worcester: Berlin Pocomoke CitySnow Hill Miscellaneous... 52 79 44 45 Total . 220 Miscellaneous for the State: Nonresident aliens and American citizens residing abroad Residents of other States 5,513 7,917 State total. 65,099 MASSACHUSETTS Barnstable: B arnstable Bourne Chatham Dennis Falmouth Harwich . Orleans Provincetown Sandwich Yarmouth Miscellaneous _ __ ... ! _ _ -_ _ _ , Total 1, 329 Berkshire: \dams Cheshire Clarksbur0" Dalton . Great Harrington Hinsdale . Lanesborough Lee Lenox New Marlborough North Adams Pittsfield Sheffield Stockbridge West Stockbridge ! 337 40 3 184 285 25 24 189 150 9 911 2,581 i 36 ; ... : - . : ' ; i J - ... J 102 19 255 51 Miscellaneous Total 369 162 74 31 245 93 61 103 66 58 67 ; . . Bristol: Acushnet 4ttleboro Dartmouth Dighton Easton Fairhaven. __ . ._ 5,181 28 969 230 86 146 363 Bristol—Continu.' ! Fall River Freetown Mansfield New Bedford.. Norton _. Raynham Rehoboth.. Seekonk Somerset Swansea Taunton.. Westport Miscellaneous.. 3,053 271 3,687 108 33 32 100 93 1,414 58 547 Total , Dukes: Edgartown-Oak Bluffs Tisbury M iscellaneous Total Essex: Amesbury... Andover Beverly-, Danvers Essex Georgetown.. Gloucester. Groveland. Hamilton..-. Haver hill Ipswich Lawrence Lynn Lynnfield Manchester.. Marblebead.. Merrimac 11,262 _ i ] ' , 53 20 S3 10 ! 499 747 1,189 528 64 67 925 51 133 2,222 220 2,707 5,303 98 217 575 91 226 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued MASSACHUSETTS—Continued j; Number of returns County and city Essex—Continued. Methuen Middleton Nahant Newbury.. Newburyport. North Andover Peabody Rockport Rowley Salem... Salisbury Saugus Swampscott Wenham West Newbury Miscellaneous. \ ! ' ! | ! j I I _ ._: \ Total ! Franklin: Buckland Charlemont Colrain. Deerneld_.__ Erving Greenfield.. Montague. Northfield._ Orange... Shelburne Sunderland Whately Miscellaneous ; ; < ..'• i __i ! ! [ _ _ _ ._._ Total ' I | | | Hampden: Agawam__ _ Chester _. Chicopee... East Longmeadow.-- J | i j ! Holyoke j Longmeadow Ludlow Palmer Russell Southwick Springfield Westfleld West Springfield Wilbraham Miscellaneous , i j i _i I ' Total : ; 430 149 280 37 14 8,138 732 435 68 210 ! 14,311 ; i __• ; | Total •' ! ; ! 311 19 266 38 51 1,337 280 247 52 Ill i 2,712 ; ! ; 1 ~- -- Number of returns 207 674 56 1,63") 1,317 173 84 99 313 806 125 3,128 3,052 521 231 3.098 2, 267 701 8,202 49 85 42 55 5, 360 464 33 63 35 32 13 839 1,622 2,247 149 79 327 140 1,669 872 111 2, 764 : Hampshire: Amherst Belchertown Easthampton Hadley Hatfield Northampton South Hadley Ware Williamsburg Miscellaneous Middlesex: Acton Arlington Ashland Ayer Bedford.. Belmont Billerica Cambridge Middlesex—Continued. Chelmsford Concord Dracut Everett Framingham Groton Holliston Hopkinton Hudson Lexington Lincoln Lowell. Maiden Marlborough.. Maynard Medford Melrose 22,276 \ Natick... Newton North Reading 3 Pepperell 15 Reading 15 Sherborn 63 Shirley 9 Romerville. 774 Stoneham 252 Stow Sudbury 66 Tewksbury 175 Townsend. 103 Tyngsborough 16 Wakefield 11 Waltham 56 Watertown Wayland 1,558 Westford... Weston 128 Wilmington 47 Winchester. 822 Woburn 57 Miscellaneous 639 30 149 55 693 375 774 140 32 2,077 48 302 1,142 68 25 \ 96 | ; _ _ County and city 125 2,820 118 144 102 2,147 152 G, 698 TotalNantucket: Nan tucket.. Norfolk: Avon Bellingham Braintree Brookline Canton Cohassct Dedham Foxborough Franklin Holbrook Medfield Medway.. Millis Milton. Needham Norfolk Norwood Plain ville Quincy Randolph Sharon.. Stoughton . Walpole Wellesley Westwood Wey mouth Wrentham Miscellaneous.. Total. 53,976 238 47 36 897 8,951 364 272 907 152 367 102 85 133 80 1,647 840 48 813 50 4,105 222 234 292 396 1,419 136 817 88 94 23,594 227 STATISTICS OP INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued MASSACHUSETTS—Continued County and city Number of returns County and city W orcester—C ontinued. Douglas Dudley Fitchburg Gardner Grafton _ Hard wick Harvard Holden Hopedale Hubbardston _ Lancaster.. Leicester Leominster.. Lunenburg Milford Millbury Millville Northboro Northbr idge North Brookfield..._ Oxford Shrewsbury _ Southboro South bridge Spencer Sterling 6,586 \ Sturbridge Sutton Templeton 47,218 | Upton 1,345 i Uxbridge 1,128 i W^ 1,587 j Webster Westboro 51,278 j West Boylston West Brookfield W estminster 66 Winchendon 376 Worcester118 Miscellaneous 93 51 Total... 50 Residents of other States23 298 State total_ Plymouth: Abington Bridgewater Brockton _ Duxbury East Bridgewater-. Hanover Hanson Hingham.. Hull Kingston Lakeville Marion Marshfield Mattapoisett Middleborough Nor well. Pembroke Plymouth Rochester Rockland ScituateWareham West Bridgewater.. Whitman Miscellaneous 240 218 2,440 97 121 140 41 574 92 91 6 93 110 54 349 44 30 645 12 319 215 231 61 304 59 j Total Suffolk: Boston Chelsea Revere. Winthrop Number of returns -.- Total . Worcester: Ashburnham.. Athol Auburn.. Barre Biackstone Brookfield Carlton Clinton 56 43 1,488 677 205 40 66 109 173 6 83 129 706 37 537 212 69 74 268 72 79 236 128 510 190 35 23 32 98 42 192 64 399 184 69 39 27 202 9,416 261 18,358 1,531 — • '• — — 214, 356 MICHIGAN Alcona: Miscellaneous Alger: Muni^ing _ Miscellaneous., Total-. Allegan: Allegan Otsego Plain well Miscellaneous. .„ Total _ 42 111 27 • i 60 .! 23 85 80 • 138 ; , 136 31 53 i \ I j i 1,535 22 61 Total..120 86 78 145 Barry: Hastings Nashville.,Miscellaneous 429 Total-.. Bay: Bay City-.... Essexville. Miscellaneous 582 6 Total- 588 Antrim: Mancelona Miscellaneous, _..; Baraga: Baraga L'Anse Miscellaneous-_. 138 Alpena: Alpena Miscellaneous.. Total- Arenac: Miscellaneous.- 90 Total... Benzie: Frankfort Miscellaneous. Total.. ] _ ' j 220 ; 1,613 ' 62 50 i 112 .... 228 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties^ cities, and townships, calendar year 1927—Continued MICHIGAN—Continued County and city | Number ! of returns Berrien: Benton Harbor.. Berrien Springs. Buchanan Niles— New Buffalo St. Joseph Three Oaks Water vliet Miscellaneous— Delta: Escanaba Gladstone Wells Miscellaneous. 721 41 144 440 43 408 59 59 183 2,098 Total. Branch: Bronson Cold water Quincy Union City Miscellaneous.. 51 214 28 21 4 Total . Calhoun: Albion Battle Creek... Homer Marshall Miscellaneous.. Total _ Cass: Cassopolis Dowagiac Marcellus Miscellaneous.. 2,670 j Total. Charlevoix: Boyne City Charlevoix East Jordan Miscellaneous.. 329 TotalCheboygan: Cheboygan Miscellaneous.. 221 Total . Chippewa: Sault Ste. Marie. Miscellaneous 179 Total Clare: Clare Miscellaneous.. 54 ! 234 ; 1 61 83 52 25 134 45 1 380 31 1 411 48 14 62 Total. Clinton: Ovid St. Johns Miscellaneous. 22 134 51 Total . 207 Crawford: Grayling MiscellaneousTotal. 63 Number of returns County and city 496 106 18 42 Total. Dickinson: Iron Mountain.. Norway Vulcan Miscellaneous... 662 Total. Eaton: Bellevue Charlotte Eaton Rapids.. Grand LedgeMiscellaneous.. 669 Total. Emmet: Harbor Springs. Pellston ._ Petoskey Miscellaneous... 456 Total. Genesee: Clio Fenton Flint Flushing Mount Morris. Miscellaneous.. 382 521 87 18 43 22 177 89 113 55 64 15 266 37 52 100 6,262 49 54 133 6,650 Total. Gladwin: Gladwin Miscellaneous.. 36 10 Total Gogebic: Anvil LocationBessemer Iron wood Wakefield Miscellaneous... 15 142 556 47 52 Total.. Grand Traverse: Traverse City . . Miscellaneous 812 Total Gratiot: Alma Ithaca St Louis Miscellaneous. 412 Total. Hillsdale: Hillsdale Jonesyille Reading Miscellaneous . Total 381 31 . - -- 185 73 15 68 341 180 26 20 47 273 229 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Terriories—Number of returns distributed by countiesy cities, and townships, calendar year 1927—Continued MICHIGAN—Continued County and city Houghton: Atlantic MineBaltic _. Calumet Chassell Dollar Bay Hancock Houghton Hubbell Kearsarge Lake Linden... Laurium. Painesdale South Range... Trimountain... Miscellaneous.. Total _ Huron: Bad Axe Harbor Beach.. Sebewaing Miscellaneous.. i Number •! : of returns j 4 231 20 9 224 245 38 7 73 152 14 7 2 43 Total 184 3,111 16 79 16 70 118 327 31 9 IOMJO: 40 21 33 Lcr.' Iron p Cr>*ta! Falls.. Iron R u e r . . M ubiueci . Total Isabella: Mount Pleasant.. Miscell aneous Total Jackson: Jackson Miscellaneous.. 6 44 89 206 10,479' 87' 71 63 Total _ 11,007 Keweenaw: Mohawk Miscellaneous . 14 18 i Lapeer: i Almont. ! Imlay City | Lapeer 32 61 140 82 __ Miscellaneous 315 Total.. Leelanau: Miscellaneous. Lenawee: Adrian Blissfield 1 Clinton Hudson. _ Morenci Tecumseh Miscellaneous : ; _ ! . Livingston: Fowlerville Ho well M iscellaneous. Total Luce: Newborrv Miscellaneous 73 45 91 69 i 867 : 170 78 ... 280 : . Total Mackinac: Sr I'niace Miscellaneous : Total ._. ! Macomb: Halfway 1 Mount Clemens..! New Baltimore Richmond Romeo 2, 519 Rose ville . Miscellaneous 166 134 43 2,S19 41 114 Total. 2,974 2,685 Total Manistee: Arcadia ._ Manistee Miscellaneous Total 496 54 . .! i : 81 4 85 4875 . 429 Total Kalamazoo: Kalamazoo.... Vicksburg Miscellaneous Total I Kent: I Cedar Springs.. i Grand Rapids. I Lowell ' Rockford. Sparta I Miscellaneous- Total 585 City 29 4 100 | Total. 84 27 j Lake: Miscellaneous 100 3,476 Ionia: Belding Ionia Lake Odessa... Lyons Portland Miscellaneous.. Kalkaska: Kalkaska Miscellaneous.. 1,078 Total. Ingham: East Lansing.. Lansing Leslie Mason Williamston Miscellaneous.. j Number ;of returns County and city i ---: • —! 123 66 777 2R 'M :& : 42 465 i 1,488 ! °56 23 i 286 „ 230 STATISTICS OF INCOME TABLE 11.—-Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued MICHIGAN—Continued County and city Marquette: Champion Gwinn. Ishpeming Marquette Negaunee Republic Miscellaneous Number j of returns \ 1,135 Total . Mecosta: Big Rapids Miscellaneous. 327 Total Oakland—Continued. Orion Oxford Pleasant Ridge Pontiac Rochester... Royal Oak Miscellaneous 285 601 164 16 53 Total _ Mason: Ludington Scottville Miscellaneous.. 287 i 17 ! 23 ; 150 46 196 22 347 79 Total. Midland: Midland Miscellaneous.. 272 i 23; Missaukee: Miscellaneous.. Monroe: Dundee Monroe Miscellaneous Total. Montcalm: Carson City__. Greenville Howard City.. Miscellaneous.. Total, Montmorency: Miscellaneous.. Muskegon: Montague.. Muskegon Muskegon Heights.. Whitehall... M iscellaneous Total Newaygo: Fremont Newaygo Miscellaneous.. Total Oakland: Berkley Birmingham. Clawson Farmington.. Ferndale Holly Milfbrd 30 29 665 123 Total. Ogemaw: West Branch._ Miscellaneous.. 124 127 < 45 58 : 82 37 31 Total. Presque Isle: Onaway Rogers'City Miscellaneous.. Total 2,009 : 150 ! 56 1,098 j 45 I 4 81 4 44 120 Total : 64 Total__ Oscoda: Miscellaneous. Ottawa: Coopersville..Grand Haven.. Holland 351 Spring Lake... Zeeland 29 I Miscellaneous.. 15 39 25 133 31 180 1 20 120 ,764 58 15 33 18 Total. Osceola: Evart Reed City Miscellaneous.. Otsego: Gaylord Miscellaneous.. 817 67 101 213 2,661 216 1,367 378 7,131 Ontonagon: Greenland Ontonagon Rockland Miscellaneous.. 295 Number of returns Total. Oceana: Hart Pentwater Shelby Miscellaneous.. Total Menominee: Hermansville.. Menominee Miscellaneous. Total County and city Roscommon: Miscellaneous. Saginaw: Carrollton.. Chesaning__ Saginaw... St. Charles _ Miscellaneous.. Total. 187 ; St. Clair: 583 Algonac. 73 Marine City. 86 , Marysville... 36 54 53 2 55 27 326 653 65 132 77 1,280 16 121 15 152 22 3 42 3,015 55 136 3,251 231 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued MICHIGAN—Continued Number ! of returns County and city St. Clair—Continued. Port Huron.. St. Clair... Yale Miscellaneous Total 1,837 County and city I Number | of returns Van Buren—Continued. Hartford Lawton Paw Paw South Haven M iscellaneous 94 36 100 220 81 Total St. Joseph: Constantine... Sturgis__ Three Rivers.. Miscellaneous. 61 281 273 103 Total . Sanilac: Croswell Marlette Sandusky Miscellaneous 37 19 47 81 Total 184 Schooler aft: Manistique Miscellaneous.. 133 11 144 Total Shiawassee: Corunna Durand Owosso Miscellaneous.. 17 112 422 86 Total. 637 Tuscola: Caro Cass City Vassar Miscellaneous.. 103 619 Wash ten aw: Ann Arbor Chelsea Manchester Milan Saline Ypsilanti Miscellaneous.. 1,692 41. 24 62 44 572 29 Total. 2,464 Wayne: Brightmoor Dearborn Detroit. Ecorse Fordson (formerly Springwells). Grosse He Grosse Pointe H amtramck Highland Park Lincoln Park North ville Plymouth River Rouge Trenton... Wayne W y a n d o 11 e Miscellaneous 16 734 89, 921 252 584 109 1,,790 472 6, 290 121 170 359 434 163 290 1,171 508 Total. 103, 384 39 ! 40 i Wexford: 88 Cadillac Miscellaneous.. Total.. Van Buren: Bangor.. Decatur. 41 92 26 Total | 323 State total | 175, 806 MINNESOTA Bent on: Sauk Rapids._. Miscellaneous. Ait kin: Aitkin Miscellaneous.. Total --. An ok a: Anoka Miscellaneous. Total Becker: Detroit Lakes Frazee Miscellaneous. l j I I 121 18 26 Total. 165 Beltrami: Bemidji Miscellaneous 196 30 Total Total Big Stone: Grace ville Orton ville Miscellaneous.. Total Blue Earth: Lake Crystal Mankato Miscellaneous Total Brown: New Ulm Sleepy Eye Springfield Miscellaneous Total. 25 63 35 i~ j ; | |~ 12 550 31 j i i ! 202 38 47 16 ~303 232 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued MINNESOTA—Continued County and city Number of returns Carlton: Cloquet Miscellaneous 201 90 Total 291 Carver: Cbaska __ Miscellaneous Total 134 vCass: Cass Lake Miscellaneous Total Chippewa: Montevideo Miscellaneous Total 140 Chisago: Miscellaneous 101 Clay: Barnesville Moorhead _ Miscellaneous Total 31 197 94 322 Cottonwood: Mountain Lake Windom Miscellaneous Total 10 25 34 6 31 70 Total. 176 Freeborn: Albert Lea Miscellaneous- 346 71 Total. 417 Goodhue: Cannon Falls.. Kenyon.. Red Wing Zumbrota Miscellaneous.. 24 35 305 39 57 Total. Hennepin: Edina Excelsior Hopkins Minneapolis Richfield. Robbinsdale... St. Louis Park. Miscellaneous.. 75 1 4 107 103 23,975 11 92 13 209 Total. Houston: Caledonia ..._ Miscellaneous- _. 216 70 29 40 Total.. Hubbard: Akeley Park Rapids... Miscellaneous.. 26 68 299 Isanti: Cambridge Miscellaneous.. Total. 102 44 5 Total. Dakota: Farmington Hastings South St. Paul M iscellaneous Total... 481 Dodge: Kasson Miscellaneous Total .Douglas: Alexandria Osakis M iscellaneous j Number ! of returns Fillmore: Chatfield. Lanesboro Preston __ Rushford Spring Valley.. Miscellaneous.. Grant: Miscellaneous. Clearwater: Miscellaneous Cook: Miscellaneous Crow Wing: Brainerd Crosby Ironton M iscellaneous County and city , Total. Total. 107 . 24 Jackson: Jackson 31 Lakefield Miscellaneous.. 162 :Faribault: Blue Earth Wells Winnebago .Miscellaneous Total Total. Itasca: Bovey Coleraine Deer River Grand Rapids.. Nashwauk Miscellaneous.. Total . Kanabec: Mora__ Miscellaneous215 Total. 18 54 72 31 46 2 85 61 145 370 58 26 45 129 233 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued MINNESOTA—Continued County and city Kandiyohi: Willmar Miscellaneous.. j Number ! of returns I 161 84 Meeker: Litchfield Miscellaneous Total-- Total Kittson: Hallock. Miscellaneous.. Mille Lacs: Milaca Princeton Miscellaneous Total-. Koochiching: International Falls. Miscellaneous Total 228 102 Total Lake of the Woods: Baudette Miscellaneous... Morrison: Little Falls . . Miscellaneous. Total Austin Miscellaneous., Total. 74 _ 135 51 186 340 71 411 Total. 85 Nicollet: St. Peter Miscellaneous.. Total- Le Sueur: Le Sueur Montgomery... New Prague... Waterville Miscellaneous.. Lincoln: Miscellaneous. Total Norman: Ada Miscellaneous.. Lyon: Marshall Tracy. - _ Miscellaneous.. Total. Olmsted: Rochester Miscellaneous... Total 269 McLeod: Glencoe Hutchinson Miscellaneous.. Total Otter tail: Fergus Falls Pelican Rapids.. Perham Miscellaneous-.. 192 | ; Total I Pennington: | Thief River Falls _ S Miscellaneous Total Marshall: Warren Miscellaneous. 105 21 117 63 201 35 51 910 64 974 333 19 31 96 479 Total Pine: Pine City Sandstone Miscellaneous.. 27 19 52 116 51 Total 104 Martin: Fairmont Miscellaneous 185 101 Total Pipestone: Pipestone Miscellaneous. Total 286 Total. 20 29 25 36 49 Nobles: Adrian Worthington... Miscellaneous.. Total 161 Murray: Slayton Miscellaneous.. Total . Mahnomen: Mahnomen Miscellaneous. 81 80 __ Mnwfir: Lake: Two Harbors.. Miscellaneous.. Total _. Total.198 30 Lac qui Parle: Dawson Madison Miscellaneous. Total- Number of returns County and city 234 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued MINNESOTA—Continued County and cityPolk: Crookston East Grand Forks.. Fosston Miscellaneous Total. Pope: Glenwood Miscellaneous. Total Ramsey: North St. Paul—. St. Paul White Bear Lake. Miscellaneous Total.__ Red Lake: Red Lake Falls. Miscellaneous. . . Number of returns 210 77 14 77 378 I 70 ji 32 102 61 12, 669 181 22 12,933 13 I 11 Total... Redwood: Redwood Falls.. Miscellaneous... Total 158 Renville: Fairfax Olivia.. Renville Miscellaneous.. 67 40 139 Total . 255 Rice: Faribault Northfield Miscellaneous.. 291 158 Total Rock: Luverne Miscellaneous.. Total. Roseau: Roseau Warroad Miscellaneous.. Total St. Louis: Aurora Biwabik Buhl Chisholm Duluth Ely Eveleth Gilbert.... Hibbing Kinney Mountain IronProctor Tower Virginia Miscellaneous... Total . Number of returns County and city 132 Scott: Belleplaine Jordan._. Shakopee Miscellaneous.. 12 25 53 21 Total. 111 Sherburne: Miscellaneous,. Sibley: Winthrop Miscellaneous 67 Total _ Stearns: Melrose Paynesville St. Cloud Sauk Center... Miscellaneous.. 31 33 514 71 142 791 Total Steele: Blooming Prairie. Owatonna . _ Miscellaneous _ 17 197 18 _ Total . Stevens: Morris Miscellaneous.. 232 Total. Swift: Appleton Benson Miscellaneous.. 103 68 35 37 71 34 Total. Todd: Long Prairie... Staples Miscellaneous.. 38 59 54 Total. Traverse: Browns Valley. Wheaton Miscellaneous.. 18 49 12 TotaL 24 18 26 197 i. 101 166 299 47 7 i 161 25 420 ' 37 I 7,330 ! Wabasha: Lake City Plainview Wabasha Miscellaneous. Total W a den a: Wadena Miscellaneous Total Waseca: Janesville Waseca Miscellaneous Total 223 . 91 20 111 __ 21 107 28 156 235 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued MINNESOTA—Continued County and city j Number i i of returns ! Washington: Still water Miscellaneous... 251 116 Total. 367 Watonwan: Madelia St. James Miscellaneous.. 31 108 26 Total Wilkin: Breckenridge.. Miscellaneous.. Winona—Continued. Miscellaneous Total . 690 Wright: Buffalo Cokato Delano Monticello Miscellaneous.. 48 34 30 13 Total. 213 165 : ===== j 98 51 Total Winona: St. Charles.. Winona Number of returns County and city Yellow Medicine: Canby.. Granite Falls. Miscellaneous _ 57 54 51 _ Total 15 644 162 State total. 61,439 MISSISSIPPI Adams: Natchez Miscellaneous.. Total. 481 ji 5 j: 466 l! Alcorn: Corinth_ _ Miscellaneous.. 180 1 Total . 181 101 4 105 Coahoma: Clarksdale Miscellaneous.. 91 : 5 123 84 67 74 270 Total. 554 238 Total 792 Copiah: Crystal Springs Hazlehurst Miscellaneous- 54 81 25 Total Covington: Collins Miscellaneous 160 17 29 . Total Calhoun: Miscellaneous.. Carroll: Miscellaneous.__ Chickasaw: Houston Okolona Miscellaneous 5 31 Total Attala: Kosciusko Miscellaneous.. Bolivar: Cleveland... Rosedale Shaw Shelby Miscellaneous 74 Clay: West Point Miscellaneous.. Total . Benton: Miscellaneous.. 64 10 Total.. Amite: Gloster.... Miscellaneous.. Total. CJaiborne: Port Gibson-.. MiscellaneousTotal Clarke: Quitman Stonewall Miscellaneous.. 46 DeSoto: Miscellaneous 83 Forrest: Hattiesburg Miscellaneous 612 9 Total . Total 621 Choctaw: Ackerman Miscellaneous. Franklin: Bude Miscellaneous Total 37722—29- 32 "5 16 Total . - . . 31 28 59 236 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued MISSISSIPPI—Continued County and city I Number || ! of returns ij 18 Lauderdale: 39 I Meridian Miscellaneous.. George: Miscellaneous. Greene: Miscellaneous. Grenada: Grenada Miscellaneous 140 ; 16 Total. 156 Hancock: Bay St. Louis.. Miscellaneous.. 90 ! 35 ! Total. 125 1 Harrison: Biloxi... Gulfport Lyman Pass Christian. Miscellaneous.. 395 514 13 71 112 Total 1,105 Hinds: Jackson Miscellaneous.. 1, 725 155 Total. Holmes: Durant Lexington Miscellaneous.. 61 81 126 ! Total 268 Humphreys: Belzoni Miscellaneous 85 44 Total.. 129 Issaquena: Miscellaneous Itawamba: Miscellaneous 32 7 Jackson: Moss Point Ocean Springs Pascagoula Miscellaneous 46 68 80 13 Total 207 Jasper: Miscellaneous Jefferson: Miscellaneous Jefferson Davis: Miscellaneous 26 50 17 Jones: Ellisville Laurel Miscellaneous 26 525 25 Total. 576 60 T nUmrofto- Total. Lamar: Lumberton Sumrall. Miscellaneous.. Total 1,041 15 Total. 1,056 Lawrence: Miscellaneous. Leake: Miscellaneous 41 18 Lee: Tupelo. _ Miscellaneous.. 206 38 244 Total Leflore: Greenwood Itta Bena Miscellaneous.. 604 77 103 Total. 784 Lincoln: Brookhaven Norfield Miscellaneous.. 191 9 5 Total 205 Lowndes: Columbus Miscellaneous.. 337 19 Total, 356 Madison: Canton Miscellaneous. 193 28 Total. 221 Marion: Columbia Miscellaneous.. 105 9 Total 114 Marshall: Holly Springs.. Miscellaneous. 66 28 TotaL Monroe: Aberdeen Amory Miscellaneous.. 110 65 14 Total Kemper: Miscellaneous Oxford Miscellaneous. Number of returns County and city i i 47 2 74 18 Total.. 92 Neshoba: Philadelphia 58 5 Miscellaneous- 49 Total 61 12 13 Newton: Newton Union Miscellaneous 86 Total i 189 Montgomery: Winona Miscellaneous.. _. .. . . 63 _ . 34 43 10 87 237 STATISTICS OF INCOME TABLE 11.—Individual returns by Stales and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued MISSISSIPPI—Continued Number of returns ' County and city Noxubee: Macon Miscellaneous __ . . 80 i Total Sunflower—Continued. Ruleville Miscellaneous 65 ! 13 | Total 78 j Fanola: Batesville Sardis Miscellaneous _ Tallahatchie: Charelston Tutwiler Miscellaneous 466 - - _ _. Total Total 153 33 26 Total 59 Tippah: Miscellaneous . _ 74 43 21 138 Perry: Richton Miscellaneous 19 Tunica* Miscellaneous 26 Union: New Albany ._ Miscellaneous 314 42 32 20 Walthall: Tylertown _ Pike: McComb Magnolia Summit Miscellaneous . Total . 408 Pontotoc: Pontotoc Miscellaneous.. Total. Tote! 102 i! ii ; 17 ii 28 I 51 21 Total. 72 Total. Sunflower: Indianola.. MoorheacL. Total 20 -- 150 . 79 1 Total 80 35 Warren: Vicksburg Miscellaneous 985 25 1,010 : 572 107 191 Total 38 Scott: Forest Miscellaneous.. Sharkey: Miscellaneous. _ Simpson: Miscellaneous. Smith: Miscellaneous ..?tone: Wiggins Miscellaneous 12 8 Total Total Rankin: Pelahatchie Miscellaneous.. 45 Washington: Greenville Leland Miscellaneous Premiss: Booneville. •Quitman: Marks Miscellaneous.. _ Tishomingo: Iuka Miscellaneous Total 66 29 153 248 28 Tate: 46 Senatobia Miscellaneous 79 ! Pearl River: Picayune __ Poplarville Miscellaneous Total 59 238 Total 135 I Oktibbeha: Starkville Miscellaneous Number of returns County and city 870 Wayne: Miscellaneous Webster: Miscellaneous 40 17 Wilkinson: Woodville Miscellaneous _ 38 22 Total 60 Winston: Louisville Miscellaneous 45 14 Total 59 Yalobusha: Water Valley Miscellaneous 96 43 Total 139 23 ! Yazoo: Yazoo City Miscellaneous 31 ! Total 128 | 41 | State total 265 58 323 _ 16,964 238 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of return • distributed by counties, cities, and townships, calendar year 1927—Continued MISSOURI Number i of returns ] County and city Adair: Kirksville Novinger Miscellaneous.. 193 24 C alia way: Fulton Miscellaneous.. 124 IS Total. 142 222 ! Total. Cape Girardeau: Cape Girardeau.. Jackson. Miscellaneous—.. Andrew: Savannah Miscellaneous.. Carroll: 44 ! Carrollton.. 55 i Norborne 36 Miscellaneous Harrisonville Pleasant Hill Miscellaneous 274 4 !: C !; 09 j = = I 30 9 Total. 1 Total. 10 Chariton: Brunswick Salisbury Miscellaneous.. 13 19 •59 1G 16 Total. Boone: Oentralia Columbia Miscellaneous 40 !: 410 Total 467 , n Clay: Excelsior Springs.. Liberty M iscellaneous 111 1)7 G7 ;• TotalClinton: Cameron Lathrop 1.527 i Plattsburg 21 j; Miscellaneous.. :,548 |; Total. j Cole: Jefferson City.. Miscellaneous.. 12 ji Cooper: Boonville Miscellaneous.. 8 j; Total 127 Christian: Miscellaneous-. Benton: Miscellaneous—. Bollinger: Miscellaneous. Total. Total. Cedar: Eldorado Springs. Miscellaneous Clark: Kahoka Miscellaneous.. Total Caldwell: Braymer Hamilton Miscellaneous.. 43 41 43 Total.__ Bates: Butler Rich Hill Miscellaneous. Butler: Poplar Bluff... Miscellaneous. 4 214 I 38 | Cass: Total. Total. 167 Carter: Miscellaneous Barry: Cassville Monett Miscellaneous . Buchanan: St. Joseph Miscellaneous . 19 12 Total Total . Audrain: Mexico Vandalia Miscellaneous.. Barton: Lainar Liberal Miscellaneous.. 384 50 Total. Total . Atchison: Rockport Tarkio Miscellaneous.. Total Number of returns County and city 19 14 143 •-394 Total. 26 j: Total 401 ! 137 21 158 239 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued MISSOURI—Continued County and city | JK^Js Crawford: Miscellaneous Dade: Greenfield.. Miscellaneous Total ..._ Dallas: Miscellaneous ; 23 ! i .. J 7 7 | 14 | 6 Daviess: Gallatin Pattonsburg Miscellaneous 22 5 7 TotalDe Kalb: Maysville Miscellaneous _ ; 31 __J 8 17 Total. — Dent: Salem Douglas: Miscellaneous Donklin: Campbell Cardwell Kennett ._ Maiden.. Senath. . Miscellaneous I 25 _; 27 6 _ ; I 9 4 o5 32 5 21 Total ..! 126 Franklin: Pacific Union Washington Miscellaneous '• _ _..! _ Total.-. Gasconade: Hermann Miscellaneous.. 30 35 107 80 ] 252 : „ __J 40 28 ! 63 Total ; Gentry: Albany..... King City_..__ S tanberry Miscellaneous _ ' ; Total Greene: Ash Grove Republic Springfield Miscellaneous.. _ Total G ; '. ! randy: 24 29 22 2 77 ; ; 5 3 1,166 3 i 1,177 I Henry: Clinton Deepwater Windsor Miscellaneous Total-. . 91 62 20 28 5 26 14 1 Total-.. 46 Iron: Miscellaneous 26 Jackson: Independence Kansas City . Lees Summit Mount Washington Miscellaneous - Total Johnson: IToldon Warrrrsburg Miscellaneous _, _j | 29 4 8 Total La Clede: Lebanon. Miscellaneous ..! 41 Total 477 18, 583 34 16 130 19, 240 _ __ - _„ 13 9 111 3 1,020 11 104 10 1,281 Tor«l Jefferson: Crystal City De Soto Festus Miscellaneous.. Harrison: Bethany Cainsville. Miscellaneous - T<":tal-_ Jasper: Carl Junction Carter ville __ _ ^arthage Duenweg Joplin _ Sarcoxie Webb Citv Miscellaneous ..__ 143 Total- 110 Total Ho well: Mountain View. West Plains Willow Springs __ Miscellaneous __: _ 21 70 Howard: Fayette Glasgow Miscellaneous..- Total . 164 - Holt: Mound CityMiscellaneous Total Knox: Fdina Miscellaneous ] . Total 3M6 7 ._ 132 10 10 12 Hickory: Miscellaneous \ Trenton Miscellaneous Number of returns County and city __ 67 80 49 92 288 28 84 22 . 134 31 19 50 - ... 14 240 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships calendar year 1927—Continued MISSOURI—Continued ; Number of returns County and city Number of returns County and city 1 Lafayette: Higginsville. Lexington Odessa Miscellaneous ._ -. . . i Total. 243 Lawrence: Aurora. Marionville Mount Vernon.. Pierce City.. Miscellaneous 23 10 11 9 12 Total 34 16 17 . _ f o7 40 _- ._ _. 3 Total 4S Monroe: Monroe City Pa^is Miscellaneous- 3$ 4 Total •68 ! Montgomery: Montgomery... Wellsville ' Miscellaneous 67 i Total Lincoln: Elsberrv Troy Miscellaneous. _ 10 35 23 1 Total Linn: Brookfleld Marceline Miscellaneous Total i; Livingston: ChiliicotheMiscellaneous 68 88 67 40 195 _ Morgan: Versailles. Miscellaneous w Total..- - 23 Total 20 Newton: Granbv Neosho Seneca Miscellaneous Total : 9 12 29 •A _ -- _. li .. ._ 5 70 10 "* " 87 | Nodaway: Maryville Miscellaneous 33 Total Madison: Miscellaneous Total i i Total Tbayer Miscellaneous Total 1 Pemisoot: (\u utliersville liayti . Miscellaneous 13 Total Miller: Eldon Miscellaneous 23 3 j Perry: Perryville Miscellaneous Total 26 Total . 23 Ozark* Miscellaneous li 2 : . 161 568 _. 37 11 • Osage: Miscellaneous . . 1 616 Mercer* Princeton Miscellaneous 114 47 - 35 ! Oregon: i H Maries: Miscellaneous Marion: Hannibal Palmyra Miscellaneous - •>•> <H4 146 Total Total 1* 23 Total 115 IS 26 81 21 . New Madrid: Gideon Morehouse New Madrid "" Parma.._ Portage villo Miscellaneous 113 2 Total McDonald: Miscellaneous 53 10 4 Total 1 Moniteau: California Tipton. Miscellaneous 65 Lewis: Oanton La Grange Macon: Bevier La Plata Macon Miscellaneous Mississippi: Charleston . East Prairie Miscellaneous. 69 105 20 49 .. 28 . 29 144 . _ .. •y _ 197 ; _ 27 __ 34 241 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued MISS 0 U RI—C ontinued Number of returns i County and city Pettis: Bedalia Miscellaneous 458 19 ! _ 477 ! Total. _._ _. 132 31 _ 56 12 Total 68 Total 31 ; , 8,780 200 Sweet Springs . Miscellaneous 23 8 Total. 1,201 267 634 720 318 1,782 2,054 18 1 786 Saline: Marshall 83 _ _ Total 199 Platte: Miscellaneous Polk: Bolivar Miscellaneous Ste. Genevieve: Ste. Genevieve Miscellaneous.. St. Louis: 13 Clayton Ferguson _. f>6 1 9 Kirkwood Maplewood Richmond Upis'hts 91 ; University City Webster Groves Wellston 36 Phelps: Newburg Rolla St James Miscellaneous Total Pike: Bowling Green Louisiana Miscellaneous Total. Number of returns County and city 14 59 _ 347 Schuyler* ^Miscellaneous 19 0 : Scotland: Memphis.. 27 I Miscellaneous i Putnam: Unionville _ 3; Total Rails: Miscellaneous Randolph: Higbee__ Huntsville Moberly Miscellaneous.. _ _. Total Ray: Richmond Total Reynolds: Miscellaneous __ Total St. Charles: St. Charles Miscellaneous Total St. Clair: Appleton City Osceola Miscellaneous Total St. Francois: Bonne Terre._ Elvins Farmington Flat River Miscellaneous 434 ' 7 ; 24 2 26 _ 336 43 _ _ Total 19 Total.. Shannon: Miscellaneous Shelby: 56 i Clarence _ 4i Shelbina 100 Miscellaneous Total...-10 _ Ripley: Doniphan Miscellaneous _ Scott: Chaffee 20 ! Illmo Oran _ 12 I Sikeston 10 ' Miscellaneous 463 _ Total 30 i _ _ 15 4 379 _ 3 27 .._ _ . ._ .._ 57 32 10 99 37 _ 235 5 12 19 17 48 Stoddard: Bernie Bloomfield.. Dexter Miscellaneous 18 35 13 Total 67 Stone: Miscellaneous 12 Sullivan: Milan Miscellaneous 15 12 Total 27 Taney: Miscellaneous... 6 Texas: Miscellaneous_ _ 125 18 i Vernon: 105 112 Miscellaneous 144 ; 13 166 9 504 175 Total.... 242 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued MISSOURI—Continued County and city County and city Number of returns Washington: Miscellaneous Worth: Grant City Miscellaneous.. Wayne: Piedmont. Miscellaneous. Total Total. Wright: Mountain Grove.. Miscellaneous Webster: Marshfield Miscellaneous. City of St. Louis.. 51,859 State total.. 96,407 Deerlodge: Anaconda.._ Miscellaneous 040 2 Warren: Miscellaneous. 15 2 17 12 7 Total. Total 19 MONTANA Beaverhead: Dillon Miscellaneous.. 202 122 Total. Blaine: Chinook Miscellaneous.. Total Broadwater: MiscellaneousCarbon: Red Lodge Miscellaneous __ 942 46 9 95 I 447 184 133 ! Fergus: Lewistown Miscellaneous Total Flathend: Kalispell Whiten" sh Miscellaneous.. 283 144 77 52 i 257 120 55 631 504 Total Total Carter: Miscellaneous Total Fallon: Baker Miscellaneous Total. _ 324 Total. Big Horn: Hardin Miscellaneous.. 47 __ Cascade: Great Falls.._ TotaL MiscellaneousChouteau: Fort Benton... Miscellaneous.. Total Caster: Miles City Miscellaneous.. 2,012 194 2,206 57 121 178 383 45 88 516 Total Garfield: Miscellaneous.. 30 Glacier: Cut Bank Miscellaneous. 46 21 67 Total. _. 378 24 Total.Daniels: Scobey.. Miscellaneous.. 402 TotalDawson: Glendive Miscellaneous.. 138 Total. 246 Gallatin: Bozeman Three F o r k s . _. Miscellaneous.. 92 46 197 49 18 Golden Valley: Miscellaneous.. Granite: Philipsburg Total. Miscellaneous 81 36 ._ Hill: Havre MiscellaneousTotal Jefferson: Miscellaneous Judith Basin: Miscellaneous. 299 64 363 STATISTICS OF INCOME 243 TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued MONTANA—Continued County and city Number of returns Lake: Poison Miscellaneous.. R avail L.Hamilton Miscellaneous.. Total Total Lewis and Clark: East Helena,... Helena Miscellaneous.. .31 J'JJ .Rich land: Sidney Miscellaneous.. | Number I of returns 90 158 72 43 Total Total Roosevelt: Poplar Wolf Point Miscellaneous.. Liberty: Miscellaneous, Lincoln: Eureka Libby Miscellaneous County and city ._ Total McCone: Miscellaneous.. Madison: Ennis Miscellaneous Total. Meagher: Miscellaneous. Mineral: Miscellaneous. _ Missoula: Missoula.. Miscellaneous Total. Musselshell: Roundup MiscellaneousTotal Park: Livingston MiscellaneousTotal Petroleum: Miscellaneous.. Phillips: Malta Miscellaneous Total. Pondera: Miscellaneous Powder River: Miscellaneous. Powell: Deer Lodge Miscellaneous Total Prairie: Miscellaneous. J5,! 20 Total Rosebud: Forsyth Miscellaneous.. Stillwater: Miscellaneous. Sweet Grass: Big Timber... 856 i Miscellaneous 789 67 Total. 224 151 i Teton: Chouteau Miscellaneous.. Total. 402 |! 59 I; Toole: Miscellaneous 33 113 149 35 238 45 283 41 199 67 78 Total. Sanders: Miscellaneous. _ Sheridan: Miscellaneous. Silver Bow: Butte 118 i Walker ville 103 ! Miscellaneous 50 I Total 11 107 461 32 61 106 Treasure: Miscellaneous. Valley: Glasgow.. Miscellaneous Total Wheatland: II arlo wton Miscellaneous Total Wibaux: Miscellaneous.. Yellowstone: Billings Laurel Miscellaneous Total State total . 77 196 3,417 59 35 3,511 93 75 14 45 103 148 321 25 150 133 283 72 52 124 12 1,087 72 46 1,205 18,651 244 STATISTICS OF INCOME TABLE 11.—Individual returns by Stales and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued NEBRASKA Number of returns County and city Adams: Hastings Miscellaneous.. County and city Total. Antelope: Neligh Miscellaneous- 605 Cheyenne: Sidney . Miscellaneous Total.. Total. Arthur: Miscellaneous.. Banner: Miscellaneous.. Blaine: Miscellaneous. _ 114 Clay: Sutton Miscellaneous Total 550 55 Coifax: Schuyler Miscellaneous- Boone: Albion St. Edwards... Miscellaneous223 Total. Box Butte: Alliance Miscellaneous,. Boyd: Miscellaneous. Brown: Ains worth Long Pine Miscellaneous Total. Buffalo: Kearney Ravenna Shelton Miscellaneous.. 368 I 129 187 Total Cedar: Hartington Randolph Miscellaneous . 286 307 Total. 361 137 121 103 75 23 106 157 46 25 316 Total 116 191 97 68 172 88 40 284 71 39 92 131 46 51 TotaL 228 Dawson: Cozad__ Gothenburg Lexington Miscellaneous.. 49 75 92 35 TotaL 251 Deuel: C happell Miscellaneous.. TotaL I il Dixon: 119 I!! 33 134 i _ 125 Total . |! Dawes: || Chadron |! Crawford ; Miscellaneous. TotaL Cass: Plattsmouth Weeping Water. Miscellaneous. __ Total. Chase: Miscellaneous. Cherry: Valentine Miscellaneous 24 101 204 TotaL Total Butler: David City Miscellaneous.. 181 Total. 49 11 Dakota: 13 11 South Sioux City. 3 jl Miscellaneous 244 58 18 94 Burt: Lyons Oakland Tekamah Miscellaneous.. 125 56 Total. Cuming: West Point. ... Wisner Miscellaneous.. 297 ji 48 !| Custer: || Broken Bow._. 345 i! Sargent Miscellaneous.. 48 I! Total-. Number of returns Ponca Wakefield Miscellaneous.. TotaL Dodge: Fremont Hooper North Bend Scribnerr._ aneous Total Douglas: Omaha. aneous.. Total 23 71 38 72 104 214 541 127 51 105 116 940 11,325 172 11,497 245 STATISTICS OF INCOME TABLE"11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships> calendar year 1927—Continued NEBRASKA—Continued i Number ! ; of returns j County and city Dondy: Benkelman Miscellaneous ; Total ____! Fillmore: Geneva Miscellaneous ___ ; ; Number of returns County and city ; Jefferson: 29 < Fairbury... 15 \ Miscellaneous... 251 90 44 341 Total. I 64 • 83 Johnson: Tecumseh Miscellaneous... : 58 47 Total. 105 28 64 Kearney: Minden.. , Miscellaneous.. 63 38 : 92 Total. 101 Frontier: Curtis Miscellaneous j Keith: 20 ; Ogallala 40 Miscellaneous.. 60 Total ! Franklin: Franklin... Miscellaneous., _ ' ; Total 147 Total Total : Tui-nas: Beaver City Cambridge Miscellaneous ' _• Total ' 146 Gage: Beatrice Wymore Miscellaneous ' 322 71 97 ; Total : 83 Keya Paha: Miscellaneous,. 23 , 50 Kim ball: 73 '[ 81 33 Kimball _ M i scellaneous Total. Knox: Bloomfield Creighton _ Miscellaneous... _ , j 490 Garden: Miscellaneous Garfield: Burwell Gosper: Miscellaneous G r a n t : Miscellaneous Greeley: Miscellaneous 73 s 29 j 23 ! 87 i 48 ___ - Hall: Grand island Miscellaneous _. -__• Total Total. Lancaster: College View Havelock. Lincoln University Place Miscellaneous 627 59 ' Total 190 ...| j j j I CS& Hamilton: A urora ._ Miscellaneous ' ]' * J i.l Total Hrulan: Alma Miscellaneous 39 44 ( Lt'li^eoi r 10-. Loup \Pl '< u-1 i \ii-ceilc A . ~b> do Total on "t Hayes: Miscellaneous Hitchcock: Miscellaneous Holt: AtkinsonO'Neill Miscellaneous 5 6(5 } J u """ : Total 119 < 31 J i x ' 122 77 196 Hooker: Miscellaneous Howard: St. Paul _ Miscellaneous Total - . 11 MOM ill Bav.H_ ___• 'A 25 79 B I K I N I ort ^ i is< c 'aneous., 1 -• 1. 36 55 14 105 246 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued N E BK A SKA—Continued County and city ! Number I of returns <ance: Fullerton Genoa Miscellaneous.. 50 !i 39 jl 4 Saunders: Ashland Wahoo Miscellaneous. 51 162 20* !! Total Total. 421 !j Scotts Bluff: Gering 108 Mitchell 60 Scottsbluli Miscellaneous. Nemaha: Auburn Miscellaneous. Total Nuckolls: Superior Miscellaneous. 108 70 Total Otoe: Nebraska City_ Miscellaneous.. 70- 301 12^- Total So ward: Seward Miscellaneous | |= i i Total | 584 167 113 248 114 j Sheridan: '! 302 | Total Pawnee: Pawnee City,. Miscellaneous Total Number of returns County and city | Gordon Miscellaneous.. Total 181 47 I Sherman: 22 j Loup City ! ..- Tfjtal _ Perkins: Miscellaneous. Phelps: Holdrege... Miscellaneous Sioux: Miscellaneous 108 ! St anton: 47 ! Stanton ! 1\] iscellaneous | Total ! Tliayer: i Hebron ! Miscellaneous | Total Total. Pierce: Pierce Plainview Miscellaneous. Total. Platte: Columbus Miscellaneous- MiscellaneousTotal Red Willow: Me Cook Miscellaneous. Total Richardson: Falls City Humboldt Miscellaneous. Rock: Miscellaneous Saline: Crete Friend Wilber Miscellaneous Total Sarpy: Miscellaneous i Thomas: Miscellaneous Thurston: ; Walthill | Miscellaneous | Total ; Valley: \ Ord < Miscellaneous. Total. W Washington: Blair 209 Miscellaneous.. 53 i Total. I Wayne: Wayne . . ._ . 181 Miscellaneous Total.. ^\Tebster: Red Cloud . 304 Miscellaneous Total [ j" ! j , 317 140 TotalPolk: Osceola Stromsburg Total Miscellaneous.. I ! 1 j'" " ] 140 i ! | 43 74 95 i 352 Wheeler: Miscellaneous York: York Miscellaneous Total i 95 State total. 8G 244 _ _ 37 is 85 il ._ 188 51 239 32,170 247 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued NEVADA County and city Number of returns Churchill: Fallon Miscellaneous. Total 'Clark: Las Vegas Miscellaneous.. Total. Douglas: Miscellaneous. Elko: Elko -. Miscellaneous Total. Esmeralda: Goldfield Miscellaneous-. Total.... Eureka: Miscellaneous.. Humboldt: Winnemucca.,. Miscellaneous.. Total. Lander: Miscellaneous.. Lincoln: Caliente Miscellaneous Total If yon: Yerington.. Miscellaneous. Number of returns County and city Mineral: Miscellaneous. 139 266 i 42 308 143 27 Xye: Tonopah Miscellaneous 277 41 Total . 318 Ormsby: Carson City.... Miscellaneous.. 67 2 Total. 253 : Pershing: Lovelock 225 : Miscellaneous.. 478 i Total.. 26 Storey: Virginia City.. Miscellaneous., 46 1 103 Total. 47 260 94 Washoe: Reno Sparks , Miscellaneous.. 1,233 151 57 131 Total . 1,441 36 White Pine: East Ely Ely McGill Ruth Miscellaneous.. 75 354 95 79 147 270 163 57 705 Total State total. Total. 4,702 NEW HAMPSHIRE Belknap: Alton Barnstead Belmont Laconia _. Meredith Tilton Miscellaneous.. Total. .Carroll: Bartlett Conway Ossipee Sandwich Wakefield Wolfeboro Miscellaneous.. Total Cheshire: Fitzwilliam Hinsdale- 18 1 12 366 ' 62 ' 97 Go ' 651 Cheshire—Continued. Jaffrey Keene Marlboro _ _ Swanzey Troy Walpoie , , Winchester Miscellaneous Total 77 637 34 29 15 46 33 83 . Coos: Berlin Colebrook Gorham Groverton Jefferson 62 Lancaster Stewartstown Whitefield 260 | Miscellaneous 10 67 614 56 69 41 10 129 11 55 78 J8 Jo ' 17 49 Total 1,020 . 1,063 248 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued NEW HAMPSHIRE—Continued ! Number \ \ of returns \ County and city- County and city Number of returns Merrimack—Continued. Graf ton: Ashland Bethlehem Bristol Carapton Canaan Enfield Hanover Haverhill Lebanon Lincoln Lisbon Littleton Lyme Plymouth Woodstock Miscellaneous.. 42 Pembroke. 37 Pittsfield.. 45 Warner Miscellaneous 9 24 14 Total . 347 Kockingham: 115 280 Derry 43 Epping... 59 Exeter. Hampton 184 | 9 I 142 | 15 | 101 Total. !., 460 Hillsborough: Amherst Antrim Bedford.. Goffstown Greenville Hillsborough... Hudson Manchester Merrimack Milford Nashua.. Peterboro Weare Wilton Miscellaneous-. 10 37 I 56 3G 91 32 2,595 ! j Total. ! | Stratford: Dover.. j Farmington Milton.. Rochester Somers worth.. Miscellaneous.. 6 I 134 | 1,417 j 132 \ SI 51 I 122 Total Kingston Londonderry.. Newmarket North wood Plaistow Portsmouth Raymond Rye. Salem. Seabrook Miscellaneous.. 1,898 125 19 251 94 50 9 19 24 65 12 116 1,611 24 294 130 Total. 4,734 ! Sullivan: Charlestown... Claremont Cornish 11 Newport Sunn pee 1, 275 I 196 Miscellaneous.. Merrimack: Andover Boscawen... Concord Franklin Henniker... Hooksett Hopkinton.. NorthfielcL. 49 21 390 S 124 21 30 ': 15 13 !' Total State total. 590 14, 484 NEW JERSEY Atlantic: Absccon. Atlantic City Egg Harbor Hammonton L a n d i s viile Margate Mays Landing Northneld.Pleasantvillc. Somers P o i n t . _ Ventnor M iseellaueous I Bergen -Continued. Demarest .. _.; ...: Total Bergen: Aiiendale Alpine IJergenfield Bogata Oarlstadt Cliil'side Clostor C resskoll , i . ! I j 73 I 5, 248 85 12<i 7 157 53 39 204 47 687 1J 2 (>,798 '* i 161 10 401 (581 227 171 204 y3 East Paterson East Rutherford Edgewater E merson Englewood. Fairview Fort Lee Garneld Glenrock... Gra nt wood. Hackensack Hasbrouck Heights_ Hillsdale _~ Kingsiand Little Ferry Lodi ".... Lynd hurst ATavwood Alidland Park, Aloonachie Alorsemere 205 42 388 ,745 4 So 152 553' 13S 280 ^25 23 i 135 14 135 249 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued NEW JERSEY—Continued County and city Number 1 of returns Bergen—Continued. North Arlington.. Oradell Palisade Park Park Ridge Ramsey Ridgefield Ridgefield Park.. Ridgewood Riveredgo Rutherford Tenafly Wallington Waldwick. Westwood Woodeliil Lake~Woodridge. Wor tendyke WyckofL__ Miscellaneous Total Essex: Belleville Blooinfield Caldwell East Orange Glenridge. Hilton.-. Irvington Livingston Maple wood. Millburn M ontclair Newark.. Nutley Orange Roseland. Short Hills . South Orange 79 Verona West Caldwell2, 248 West Orange Miscellaneous 20,545 |j 170 258 265 126 207 280 896 1, 749 160 1. B60 ' 400 70 39 451 627 151 ! Burlington: Beverly Bordentown--Burlington Florence Medford Moorestown Mount Holly.Palmyra Riverside Riverton Rqebling.. Miscellaneous. . Total Camden: Audobon. Berlin Black wood Brooklawn Camden Clemenlon Collingswood Gloucester Had donfield Haddon Heights.. Laurel Springs . . . Magnolia Merchant ville Westmont.Woodlynne Miscellaneous Total Cumberland: Bridgeton Mill ville .. Port Norris Vineland Miscellaneous.. TotaL Number ofreturnj 1,046 2,318 574 8,212 1,192 22 2,603 36 2,090 240 5,226 24,186 1,059 2,145 31 389 2,080 453 48 1,414 270 Total.. Gloi-uMcr Clajtou filasshoro. X.itiomi P P mhboro Pitmin 55,634 V erjunah v lllumstown \oo( { hui\ it."ell< aoous. 41 n 2, 10 1,59o JLTmisoB<i\o me East \ c \a, k 3 1o, -'SO HOJ oJvOil -- - H u ' ^ o a He i J ei soy ( I v ts . 321 lTTll011 Clt\ P \\ eehiv ken _. West \>\v Y( rk lit. Tnhl Ilunlenlon Clinton.Flemington Frenchtown Highbridgo. Lambertville Milford Miscellaneous. Total. Cape May: Cape May Cape May Court House.. Ocean City Wild wood . Woodbine Miscellaneous County and city 131 44 336 204 9 132 916 541 334 38 494 131 1, 538 : Total. Mercer: Highstown Hopewell Pennington Princeton Trenton Miscellaneous . Total. 35,725 250 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued NEW JERSEY—Continued County and city Middlesex: Carteret Cr anbury Dunellen -..Fords Highland Park..._ Jamesburg.. Metuchen Middlesex Milltown New Brunswick. Old Bridge Parlin Perth Amboy Roosevelt Sayreville Sewaren. South Amboy... South River Woodbridge Miscellaneous Total Monmouth: Asbury Park Atlantic Highlands. Avon.--.--. Belmar.. Bradley Beach Fair Haven Freehold Highlands. Keansburg Keyport Long Branch Manasquan Matawan Ocean Grove-.Red Bank Rumson Sea Bright Spring Lake Miscellaneous Total Morris: Boonton Butler Chatham Chester Dover Hanover Hilbernia Madison Morris Plains _. Morristown.. Mountain Lakes Netcong.-.Rocka way _. Tabor Wharton Whippany Miscellaneous Total Ocean: Lakewood New Egypt Point Pleasant_ Toms River Tuckerton Miscellaneous. _ Total Passaic: Bloomingdale.. Clifton Haledon Hawthorne Little Falls ' Number j '• of returns ' County and city Passaic—Continued. Passaic Paterson Pompton Lakes Prospect Park Totowa Wanaque West Paterson Miscellaneous 124 Total. 2,092 12 i Salem: 91 Carneys Point. 1,510 Elmer. 334 39 292 85 219 51 3(50 10 02 60 275 167 398 406 6, 594 1,087 115 73 184 150 31 379 41 36 174 644 129 116 142 827 98 54 181 876 5,337 493 152 412 29 899 10 3 582 125 , 1,507 j 277 ' 77 134 37 144 64 310 5,255 328 13 122 148 124 348 1,083 i 34 1,561 128 i 526 ' 194 | Number I of returns j j j | j j i __.j 3,091 6,911 137 26 39 10 23 368 13,048 25 36 156 281 85 58 Penns Grove.-. Salem Woodstown Miscellaneous.. Total Somerset: Bernards ville B oundbrook Gladstone Man ville.North Plainfleld. Peapack Raritan Somerville South Boundbroo Miscellaneous 641 201 462 46 26 298 33 68 548 36 190 TotalSussex: Franklin Newton Ogdensburg Papakating Sparta Stanhope Sussex Miscellaneous.. 90 262 28 5 7 35 66 100 TotalUnion: Cranford Elizabeth Fanwood Garwood Hillside Kenil worth Linden Lyons Farms New Providence . Plainfield Rahway Roselle Roselle Park Scotch Plains Springfield Summit Union Town Westfield Miscellaneous Total. Warren: Alpha Belvidere Hackettstown.. Oxford Phillipsburg... Washington... Miscellaneous.. Total State total. 5,900 95 75 665 26 268 2 27 3,172 836 652 448 99 132 1,47b 326 1,782 118 16,927 — ' • — 23 47 137 27 850 271 166 1,521 195, 467 251 STATISTICS OP INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued NEW MEXICO County and city Number of returns Bernalillo: Albuquerque Miscellaneous 1, 442 3 Total 1,445 Catron: Miscellaneous_ Luna: Columbus Deming... Miscellaneous Total Colfax: Dawson Koehler Raton 10 86 9 Total 105 McKinley: Gallup Miscellaneous 309 85 Total 394 Mora: Mora Miscellaneous 4 37 Total Miscellaneous- Otero: Alamogordo Tularosa Miscellaneous Total Curry: Clovis. _.. Miscellaneous.. _. __ Total Total. _ 72 149 22 Miscellaneous Total Total. Eddy: Artesia Carlsbad Miscellaneous.. Rio Arriba: Tierra Amarilla Miscellaneous.. Total. Grant: Central Roosevelt: Portales Miscellaneous.. Total Fort Bayard... Hurley Santa Rita Silver City Tyrone Miscellaneous.. 41 44 14 14 Quay: TucumcarL. De Baca: Miscellaneous. Dona Ana: Las Cruces. Miscellaneous 171 _ 5 71 76 Total Sandoval: Bernalillo Miscellaneous.. Total. Guadalupe: Santa Rosa Miscellaneous. 440 Total 49 Harding: Miscellaneous. Hidalgo: Lordsburg Miscellaneous... Lea: Miscellaneous. Lincoln: Carrizozo Miscellaneous.. _ San Juan: Farmington Miscellaneous.. 42 45 Total. 87 Total. 322 424 48 Sierra: Miscellaneous. 17 288 34 Santa Fe: Santa Fe MiscellaneousTotal Total. 22 23 Total San Miguel: East Las Vegas. Miscellaneous... Total .. ._ 12 Chaves: Rosswell Miscellaneous.. 37722—29 Number of returns County and city 472 252 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued NEW MEXICO—Continued Number of returns County and city Number of returns County and city Union: Clayton Miscellaneous Socorro: Magdalena San Marcial Socorro Miscellaneous Total 111 Taos: Taos Miscellaneous 54 20 Total Valencia: Belen Miscellaneous 74 62 42 Total Miscellaneous for State: Eesidents of other States Total State total Torrance: Miscellaneous 104 • 113 6,462 NEW YORK Albany: Albany ._ _ Altamont Cohoes Delmar Green Island Menands Ravena Selkirk . Slinger lands Water vliet West Albany Miscellaneous 7,889 54 704 123 116 77 55 29 54 476 32 226 Total 9,835 Allegany: Andover Angelica Belmont Bolivar . _ __ _. Cuba Friendship Wellsville Miscellaneous 30 19 42 145 77 35 290 170 Total 808 Bronx: New York City 2 Broome: Binghamton Deposit Endicott Johnson City _ Port Dickinson Union Miscellaneous ._ _ 31, 684 3,648 93 553 409 27 52 147 _ Total Cattaraugus: Allegany Cattaraugus Ellicottville Franklin ville Gowanda Little Valley Olean Randolph Salamanca.. Miscellaneous Total * See footnote on p. 255. 4,929 . _ 75 49 40 77 160 44 1,014 34 380 203 2,076 Cayuga: Auburn Moravia Port Byron. Weedsport Miscellaneous ....... 1,555 56 36 47 156 Total 1 850 Chautauqua: Brocton. Dunkirk Falconer Fredonia Jamestown Ripley Silver Creek Westfield Miscellaneous 35 657 95 235 2,610 25 141 170 373 _ Total 4 341 Chemung: Elmira Elmira Heights Horseheads Miscellaneous Total 2 430 68 72 54 2,624 Chenango: Bainbridge Greene New Berlin Norwich ._ Oxford Sherburne Miscellaneous 74 70 54 418 54 66 77 Total 813 Clinton: Champlain Chazy Dannemora Plattsburg _ Rouses Point Miscellaneous 27 33 12 513 109 106 Total 800 Columbia: Chatham Claverack. Germantown _._ 154 30 42 253 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns, distributed by counties, cities, and townships, calendar year 1927—Continued N E W YORK—Continued County and cityColumbia—-Continued. Hillsdale Hudson Kinderhook Philmont Valatie Miscellaneous 20 603 56 45 43 214 1,207 Cortland: Cortland Homer McGraw M iscellaneous 738 Total , , Total Essex—Continued. Port Henry Ticonderoga Westport _ Willsboro Miscellaneous- Number of returns _._ 86 125 29 30 172 Total ._ , Total Essex: Au Sable Forks Elizabethtown.. Keeseville Lake Placid * See footnote on p. 255. 42 383 495 m 109 73 94 73 125 207 Fulton: Broadalbm Gloversville Johnstown Mayfield. Northville M iscellaneous 56 1,002* 495 21 52 15 Total 1,641 59 24 394 18 28 34 43 47 162 78 33 106 29 2,279 44 95 43 134 14 184 -.._ 191 1,224 Total Genesee: Batavia Le Roy Oakfield Miscellaneous Total _ Greene: Athens Cairo Catskill Coxsackie.. Tannersville Windham Miscellaneous 703 210 13S 1,240 '• __ Total... Herkimer: Dolgeville Frankfort.. Herkimer Ilion 123 Little Falls 75 !l Mohawk 39 Miscellaneous 35, 781 7 Total ...— 150 Jefferson: 400 Adams 74 Alexandria Bay 490 Antwerp _1,015 Carthage. 520 Clayton. 300 Dexter „ 51 Watertown 14 M iscellaneous 124 625 300 1,021 41,109 28 40 144 41 23 314 76 33 20 153 660 Hamilton: Miscellaneous. 3,848 .._ 722 Franklin: Chateaugay Malone Saranac Lake.. Tupper Lake Miscellaneous 927 681 Dutchess: Amenia Arlington Beacon Castle Point , Dover Plains— Fishkill , Hopewell Junction Hyde Park_ Millbrook_ Millerton New Hamburg Pawling Pine Plains , Poughkeepsie Red Hook Rhinebeck.. , Staatsburg Wappingers Falls Wassaic _.. Miscellaneous Erie: Akron Angola _ BlasdelL... Buffalo.. Colden Depew East Aurora... Forks Hamburg Kenmore Lackawanna Lancaster North Collins Sloan. Spring ville. _ Tonawanda Williamsville Miscellaneous County and city Total. Total Delaware: Delhi Hancock.. Sidney.. Stamford Walton Miscellaneous Number of returns Total Kings: Brooklyn 2 .— Lewis: Lowville.. M iscellaneous Total 12a 372 384 513 66 201 87 56 35 229 88 25 2,128 3352,983; 115, 132" = 182' 370 254 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued NEW YORK—Continued Number of returns County and cityLivingston: Avon.. Caledonia . Dansville Geneseo Mount Morris Nunda. Miscellaneous Total Madison: Canastota Caz.enovia Hamilton.- _ Oneida Miscellaneous Total 123 71 285 157 93 54 165 __ 948 122 149 152 572 230 _ 1,225 Monroe: Brockport East Rochester __ Fairport Honeove Falls Pittsford _ Rochester Sea Breeze Webster Miscellaneous.. _ Total _ _ _ Montgomery: Amsterdam Canajoharie Fonda... Fort Plain Fultonville Hagaman Palatine Bridge. St. J o h n s v i l l e . . . Miscellaneous... Total Nassau: Baldwin __ Cedarhurst East Rockaway Farmingdale Floral Park Freeport Garden City Glen Cove Great Neck Hempstead Hewlett.. Hicksville Inwood Lawrence Locust Valley Lynbrook Mineola. New H y d e P a r k . . Oyster Bay Port Washington. Rockville Center.. Roosevelt Roslyn. Sea Cliff Valley Stream Westbury Miscellaneous Total . New York: New York City 2 * See footnote on p. 255i 180 245 245 61 180 20, 779 40 116 981 County and city Niagara: La Salle Lockport Middleport Niagara Falls North Tonawanda Miscellaneous Total Oneida: Boonville Camden Clayville Clinton New Hartford Oriskany Oriskany Falls Rome Sherrill Utica--. Waterville Whitesboro Yorkville-Miscellaneous Total Onondaga: Baldwinsville East Syracuse Fayetteville 22, 827 Jordan Liverpool Manlius 1, 341 Skaneateles 164 Solvay 30 Syracuse 154 Miscellaneous 20 14 Total 16 90 Ontario: Canandaigua Clifton Springs Geneva 1,881 Naples Phelps 625 Shortsville 387 Victor 87 Miscellaneous 165 695 1,091 759 487 757 1,220 168 194 106 241 130 1,016 427 114 303 692 1,307 146 274 249 449 264 3.427 _._ _. Total 191 1,236 87 3,282 800 308 5, 904 _. 72 18 176 224 29 27 722 101 4,579 73 132 37 6,637 _. _ Total. Orange: Central Valley Chester Cornwall _. Cornwall on the Hudson. Firthcliffe Florida... Goshen Harriman Highland Falls Highland Mi *s Maybroo Middletown Monroe Montgomery... Newburgh Port Jervis Tuxedo Park Walden.. Warwick Washingtonville. West Point Miscellaneous 15, 780 1 341,885 Number of returns 171 218 124 29 92 78 183 178 11,871 13,412 396 145 948 49 55 55 69 85 1,802 56 47 76 86 24 25 199 32 80 34 42 1,015 108 59 1,008 569 131 160 196 31 46 227 4,251 255 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued NEW YORK—Continued Number of returns County and city Orleans: Albion Holley Medina Miscellaneous 255 75 294 90 Total 714 Oswego: Fulton Mexico Oswego Phoenix Pulaski _. Miscellaneous 385 38 836 73 95 155 Rockland—Continued. T o m k i n s Cove Valley Cottage. ._ West Ilaverstraw West Nvack IVIiscellaneous Total _._ Total 1,582 Otsego* Cooperstown Oneonta Richfield Springs Unadilla Miscellaneous St. Lawrence: Canton _. Gouverneur Massena Norwood __ Ogdensburg _. Potsdam Miscellaneous Total _. _. . . Total Putnam: Brewster Cannel Cold Spring Garrison Lake Mahopac M isceilaneous 206 640 44 46 219 Saratoga: Ballston Spa Corinth Mechanicville Palmer 1,155 Round Lake Saratoga SDrinsrs Schu vlerville.. _ 194 South Glens Falls 51 i Stillwater 122 j Victory Mills.. Water ford 76 1 29 Miscellaneous. 74 Total Number of returns C o u n t y and city Total _ 30 24 30 43 272 2,371 185 178 312 67 496 216 357 1.811 244 56 35© 34 36 681 69 49 40 14 137 91 1,810 546 i Queens: New York City Schenectady: 38,097 Schenectady Scotia Miscellaneous 89 I 153 Total 2 Rensselaer: • Castleton Hoosick Falls Nassau Rensselaer .. Schaghticoke Troy Vallev Falls West Sand Lake.. Miscellaneous _ . 28 i 459 Schoharie: 21 Cobleskill 3,268 Howes Cave 24 Middleburgh 13 R ichmond ville 196 Schoharie Sharon Snrinc<; Total 4,251 Richmond: New York City 2 Rockland: Congers Garnerville . Ilaverstraw Hillburn Nanuet . New City Nyack Pearl River Piermont South Nyack Spar kill Spring Vallev Suffern _ " 2 New York City: Counties— Bronx Kings (Brooklyn). New York Queens..R ichmond Total 5,211 _ Miscellaneous Total ! Schuyler: 37 i M o n t o n r Falls 56 Watkins Glen 298 Miscellaneous 54 Total 80 32 624 Seneca: 178 Seneca Falls... 69 Waterloo 32 1 Miscellaneous 36 215 Total 266 ! 5,879 386 73 6,338 156 24 23 16 30 18 57 324 77 132 25 234 246 103 71 420 Number of returns 31 684 115,132 341, 885 38, 097 5,211 _. 532,009 256 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed Jbyjcounties, cities, and townships, calendar year 1927—Continued NEW YORK—Continued County and city Steuben: Addison Avoca Bath Canisteo Corning Hornell Painted Post Wayland Miscellaneous.. Number of returns 43 15 160 83 686 782 90 100 173 Total. Suffolk: Amityville Babylon Bay Shore East Hampton.. Greenport Huntington Islip Lindenhurst Northport Patchogue Port Jefferson-__ Riverhead Sag Harbor Sayville Southampton. __ Miscellaneous. __ 2,132 Total. Sullivan: Callicoon Liberty Livingston Manor. Monticello Roscoe. South Fallsburg.... Woodridge M iscellaneous 5,6 312 410 379 185 162 657 114 124 189 436 155 331 111 219 279 1,923 47 198 58 206 31 33 35 242 Total. Tioga: Owego Waverly Miscellaneous.. 850 Total. Tompkins: Groton Ithaca Trumansburg.. Miscellaneous.. 524 233 203 106 1,391 39 59 Total. Ulster: Ellenville Highland Kingston. Marlboro Milton New Paltz Port Ewen Saugerties Wallkill.. Woodstock Miscellaneous- 1,595 Total Warren: Glens Falls Lake George... Luzerne Warrensburg... Miscellaneous.. 2,085 Total. 1,179 122 84 1,187 63 38 45 25 220 43 40 218 960 46 17 48 108 County and city Washington: Cambridge Fort Edward.. Granville Greenwich Hudson Falls.. Salem Whitehall Miscellaneous.. Total. Number of returns 72 105 136 99 243 57 204 1,005 Wayne: Clyde Lyons Newark. Palmyra Sodus WolcottMiscellaneous.. 65 150 174 136 88 44 222 Total _ 879 Westchester: Ardsley Ardsley-on-Hudson.. Bedford Bedford Hills.. Briarcliff Manor Bronxville Buchanan _. Chappaqua Crotdn-on-Hudson Dobbs Ferry Elmsford Harmon-on-Hudson— Harrison Hartsdale Hastings-on-Hudson. Hawthorne Irvington Katonah Larchmont Mamaroneck Mount Kisco— Mount Vernon New Rochelle North Pelham North Tarrytown Ossining _ PeekskilL Pelham _.. Pelham Manor Pleasantville Port Chester Purchase Rye Scarborough Scarsdale... Tarrytown Tuckahoe Valhalla Verplanck White Plains.... Yonkers Yqrktown Heights._. M iscellaneous Total. 60 50 39 87 116 1,190 26 122 167 290 83 51 245 165 355 68 244 "194 804 637 406 4,411 3,911 98 276 786 908 511 392 414 762 18 641 60 1,135 511 499 71 30 2,959 6,365 40 317 30, 514 Wyoming: Arcade Attica Castile Perry Silver Springs.. Warsaw Miscellaneous.. 51 80 28 120 16 160 Total. 51' 257 STATISTICS OP INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued N E W YORK—Continued County and city Yates: Dundee Penn Yan Miscellaneous Total . Number of returns 40 260 55 . County and city Number of returns Miscellaneous for State: Residents of other States 4,584 State total 766,974 355 N O R T H CAROLINA Alamance: Burlington Graham Haw River Mebane M iscellaneous Total.. Alexander: Taylorsville M iscellaneous Total.. Alleghany: Miscellaneous. Anson: Wadesboro Miscellaneous Total.. Ashe: Miscellaneous Avery: Miscellaneous Beaufort: Belhayen Washington Miscellaneous Total. Bertie: Windsor Miscellaneous 320 20 3 57 25 425 30 7 37 6 90 25 115 9 22 11 205 18 234 33 43 Caldwell: Granite Falls Lenoir Miscellaneous 7 156 8 Total. 171 Cam den: Miscellaneous Carteret: Beaufort Morehead City Miscellaneous 8 81 52 24 _. 157 Total 17 Caswell: Miscellaneous. Catawba: Hickory Maiden... Newton Miscellaneous 273 20 53 27 373 Total... Chatham: Siler City Miscellaneous 28 33 Total Cherokee: Andrews Murphy _..__. Miscellaneous 61 = = 26 12 1 76 Total 39 Bladen: Miscellaneous 33 Brunswick: Southport 31 4 Chowan: Edenton Miscellaneous 102 2 Total 104 Total.. Miscellaneous 35 Clay: Miscellaneous 1 2, 581 211 Cleveland: Kings Mountain Shelby Miscellaneous.. 43 140 26 Total Buncombe: Asheville Miscellaneous.. Total... Burke: Morganton. 2, 792 117 32 149 Total. 209 36 73 Total 109 151 73 14 Craven: New Bern Miscellaneous 378 11 238 Total 389 Miscellaneous Cabarrus: Concord. Kannapolis M iscellaneous Total.- Total Columbus: WhitevilleMiscellaneous 258 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued N O R T H CAROLINA—Continued Number of returns County and city Guilford: Gibsonville Greensboro I High Point 546 | Miscellaneous Cumberland: Favetteville Miscellaneous 500 ; 46 Total Currituck: Miscellaneous Dare: Miscellaneous Davidson: Lexington Thomasville _ Miscellaneous -.- 197 142 17 _ Total Davie: Cooleemee Miscellaneous 356 _. _ 14 23 Total.. .- 37 _. 12 2,348 847 84 _ __ Total 3,291 Halifax: Enfield Roanoke Rapids Rosemary . . Scotland Neck Weldon Miscellaneous 78 64 60 45 103 71 . . . _ 421 Total Harnett: Dunn Miscellaneous _ 75 46 Total Duplin: Warsaw Miscellaneous.. 33 62 Total... Durham: Durham . Miscellaneous 14 14 Number of returns County and city -_ 1,398 2 Total Edgecombe: Rocky Mount Tarboro Miscellaneous Total Forsyth: Kernersville Winston-Salem Miscellaneous Total Franklin: Franklinton Louisburg Miscellaneous. 95 .- 1,400 720 195 41 .- 956 31 2,344 53 2,428 80 93 25 198 _. Total 282 39 321 Hertford: Ahoskie Miscellaneous _. Total _ 44 25 69 Hoke: Raeford Miscellaneous __ 33 4 _ 37 _ Iredell: Mooresville Statesville Miscellaneous 779 Total Total. Total _ Greene: Miscellaneous- _ Henderson: Henderson ville Miscellaneous Hyde: Miscellaneous. 13 25 14 527 18 6 59 29 Total- _ 21 Total. Gaston: Belmont.. Bessemer City. Cherry ville Dallas Gastonia __ Lowell McAdenville— Mount Holly. _ Miscellaneous-. Gates: Miscellaneous Graham: Miscellaneous.. Granville: Oxford... Miscellaneous 121 Haywood: Canton Wavnesville. Miscellaneous Total 97 285 8 390 41 Johnston: Bensen Clayton.. . Selma Smithfield Miscellaneous 28 57 40 76 31 Jones: Miscellaneous 160 _ Jackson: Miscellaneous Total 140 20 5 __ - 232 6 Lee: Sanford Miscellaneous Total 111 12 123 STATISTICS OF INCOME 259 .ABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued NORTH CAROLINA—Continued County and city Number of returns Lenoir: Kinston La Grange Miscellaneous.. 314 22 8 Total. 344 Lincoln: Lincoln ton Number of returns Pender: Burgaw Miscellaneous. 15 7 Total 22 Perquimans: Hertford Miscellaneous. 59 5 Total Total. McDowell: Marion Miscellaneous.. Total. Person: Rqxboro Miscellaneous. 106 12 Total. 118 Pitt: Ayden Farmville Greenville Miscellaneous. 37 65 331 69 100 Macon: Miscellaneous... Madison; Miscellaneous. Martin: Rqbersonville.. Williamston... Miscellaneous.. Total Total. Mecklenburg: Charlotte Cornelius Davidson Miscellaneous.. 4,331 7 53 48 Total 4,437 Mitchell: Miscellaneous. Montgomery: Troy Miscellaneous Total. County and city __. Moore: Miscellaneous. Total. Total. 28 64 321 79 1,404 10 1,414 Northampton: Miscellaneous. Onslow: Miscellaneous Orange: Carrboro. Chapel Hill Hillsboro Miscellaneous.. Total 151 Pasquotank: Elizabeth City.. Miscellaneous... Total. 61 Randolph: Asheboro Ramseur Randleman... Miscellaneous. 15 9 30 Total 114 Richmond: Hamlet Rockingham.. Miscellaneous. 162 136 10 Total 308 Robesqn: Fairmont Lumberton... Maxton Red Springs... Miscellaneous. 14 121 37 67 50 Total.. 289 Rockingham: Draper Leaksville Madison. Mayodan Reidsville Spray.. Miscellaneous. 28 91 34 15 162 45 20 Total Pamlico: Miscellaneous.. Total. 43 18 41 Nash: Spring Hope.-. Miscellaneous.. New Hanover: Wilmington Miscellaneous.. Polk: Tryon Miscellaneous. 368 I! Rowan: China Grove.. Salisbury Spencer Miscellaneous. 395 13 502 81 41 Total 637 Rutherford: Caroleen Cliffside 2 13 260 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returr distributed by counties, cities, and townships, calendar year 1927—Continued N O R T H CAROLINA—Continued County and city Rutherford—Continued. Forest City. . _ . _ . . Henrietta Rutherfordton. _ Miscellaneous Total Sampson: Clinton . Miscellaneous Total Scotland: Laurinburg Miscellaneous Total Stanley: Albemarle Badin Norwood Miscellaneous Total _ . __ _ 154 41 25 66 97 23 120 116 40 16 4 176 Stokes: Miscellaneous Surry: Elkin Mount Airy . Miscellaneous Total 44 59 185 32 Swain: Miscellaneous Transylvania: Brevard... > Miscellaneous Total Tyrrell: Miscellaneous Union: Monroe Miscellaneous 45 4 47 43 246 26 - 272 Wake: Raleigh Wake Forest... Wendell Miscellaneous.. 1,903 43 20 Total. 2,059 Total 97 40 25 Warren: Miscellaneous _ _ Washington* Miscellaneous Watauga: Miscellaneous Wayne: Fremont Goldsboro Mount Olive Miscellaneous - 26 448 86 6 .'... Total 566 Wilkes: North Wilkesboro Wilkesboro Miscellaneous 96 6 12 - Total 26 Wilson: Wilson Miscellaneous 543 70 Total 613 9 157 12 Total Henderson Miscellaneous.. 276 48 12 60 ___,._ Number of returns County and city of returns 169 -. Yadkin* Miscellaneous Yancey Miscellaneous 114 14 6 Miscellaneous for State: Residents of other States 351 State total 33,398 N O R T H DAKOTA A.dams: Miscellaneous __ . . 49 Barnes: Valley City Miscellane ous 203 80 Total Bowman: Miscellaneous 120 5 Total__ 76 1,522 223 43 101 _ 144 54 __ 1,821 Cavalier: Langdon Miscellaneous Total „ _ Burke: Miscellaneous Burleigh: Bismarck Miscellaneous. _ __ Total 283 Total. Benson: Miscellaneous Billings: Miscellaneous. _ Bottineau: Bottinpau Oitv Miscellaneous Cass: Casselton Fargo . . . Miscellaneous 37 107 _ - 144 Dickey: Ellendale Oakes Miscellaneous 42 49 20 109 Total 111 561 24 Divide: Crosby Miscellaneous _. 37 44 585 Total. - 81 STATISTICS OF INCOME 261 XL'ABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued NORTH DAKOTA—Continued County and city Number of returns Dunn: Miscellaneous Eddy: New Rockford Miscellaneous Total Emmons: Linton Miscellaneous 102 ._. Total. Foster: Carrington Miscellaneous Total__ 82 Golden Valley: Beach Miscellaneous.. Total.. Grand Forks: Grand Forks Larimore Miscellaneous Number of returns Mountrail: Miscellaneous,. Nelson: Miscellaneous Oliver: Miscellaneous Pembina: Miscellaneous-— 116 101 17 117 Pierce: Rugby Miscellaneous 52 32 Total. 84 Ramsey: Devils Lake.... Miscellaneous.. 264 127 Total. 391 Ransom: Enderlin Lisbon Miscellaneous- 58 49 23 Total. 130 Renville: Miscellaneous.. Richland: Hankinson Lidgerwood Wahpeton M iscellaneous 49 _. County and city 709 36 94 Total Total. 43 26 31 107 226 1 Grant: Miscellaneous Griggs: C qopersto wn Miscellaneous Total 37 _. 62 Hettinger: Miscellaneous. Kidder: Miscellaneous 74 46 La Moure: La Moure Miscellaneous 27 101 Total. 128 Logan: Miscellaneous McHenry: Miscellaneous. Mclntosh: Ashley Wishek Miscellaneous Total Miscellaneous Total 29 25 19 i 73 49 114 163 51 Total. Steele: Miscellaneous. Stutsman Jamestown Miscellaneous 1 51 33 37 23 141 63 204 ., 81 355 74 Total. 429 Towner: Cando Miscellaneous.. 83 52 Total. 135 Traill: Hillsboro Mayville Miscellaneous.. 42 77 162 28 189 82 Total Walsh: Grafton Park River Miscellaneous.. 299 Total. 200 Mercer: Miscellaneous Morton: Hebron Mandan Miscellaneous Total Slope: Marmarth Miscellaneous.. i Total. Stark: Dickinson Miscellaneous.. 32 148 McKenzie: Miscellaneous. McLean: Wilton. Rolette: Miscellaneous Sargent: Miscellaneous Sheridan: Miscellaneous. _. Sioux: Miscellaneous 86 41 73 262 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued NORTH DAKOTA—Continued o S U County and city Number of returns County and city ! ! Ward: Kenmare Minot Miscellaneous 70 669 i 79 _. Total Wells: Harvey Miscellaneous _ Total __ Williams: Williston Miscellaneous _. Total 818 j Miscellaneous for State: Residents of i other States i 91 i 101 State total 166 91 257 67 9,758 192 OHIO Adams: Manchester Peebles Miscellaneous.. Total. Allen: Bluff ton Delphos Lima Spencerville MiscellaneousTotal Ashland: Ashland Loudonville. 23 I 11 j 20 11 54 Total. 130 1,899 1,275 128 41 1 1,914 449 98 Total. Carroll: Carrollton Miscellaneous... Total Champaign: Mechanicsburg.. St. Paris Urbana Miscellaneous... Total. Clark: South CharlestonSpringfield Miscellaneous Total Athens: Athens Buchtel Chauncey Glouster Jacksonville Nelsonville Miscellaneous.. Total Clermont: Batavia. _ Bethel.. Loveland Milford New Richmond. Miscellaneous... Total. Auglaize: Minster _. New Bremen... St. Marys. Wapakoneta Miscellaneous.. Total__ Belmont: Barnesville Bellaire Bethesda Bridgeport Flushing Martins Ferry.. St. Olairsville.. Shadyside York ville Miscellaneous.. 28 48 54 Butler: 51 Hamilton 164 Middletown__. 1,628 ! Oxford 30 i Miscellaneous- Total. Ashtabula: Ashtabula Conneaut Geneva Jefferson Miscellaneous? Total . Brown: Georgetown Ripley. Miscellaneous.. 2, 258 3,380 180 20 200 37 17 210 14 278 21 2,465 60 2, 546 45 31 70 86 48 79 Total.. Clinton: Blanchester Wilmington Miscellaneous.. 593 Total. Columbiana: Columbiana East Liverpool. E st Palestine.. Leetonia Lisbon.. Salem Salineville Wells ville 404 Total. 59 245 100 71 1,435 390 271 260 398 147 302 3.274 263 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued OHIO—Continued County and city Coshocton: Coshocton Miscellaneous Franklin: Bexley __ Columbus. _ _ East Columbus Grand view Heights Linden Heights... Upper Arlington Westerville- _ Worthington Miscellaneous Total Crawford: Bucyrus... Crestline... Galion Miscellaneous. Total Fulton: Archbold Delta Swanton Wauseon Miscellaneous Total ___ . Cuyahoga: Bedford—. Berea Bratenahl Brecksville. 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 Miscellaneous. __ _ . Total Greene: Jamestown Xenia Yellow Springs. _ Miscellaneous 221 84 97 19 116 _ Total Guernsey: Byesville Cambridge Miscellaneous Total Delaware: Delaware Miscellaneous. Total Erie: Huron Sandusky Vermilion Miscellaneous. Total Hancock: Findlay McComb. Miscellaneous Total Fairfield: Bremen Lancaster Miscellaneous. Total Hardin: Ada Forest Ken ton Miscellaneous Total Fayette: Washington Court House Miscellaneous. ! Total........ 35 390 64 13S 622 455 37 Total.. Hamilton: Addyston Cheviot Cincinnati Cleves Elmwood Place Glendale Harrison Lockland Mount Healthy North College Hill Norwood Reading St. Bernard Sharonyille Wyoming Miscellaneous Total Defiance: Defiance Hicksville. Miscellaneous. 104 12,399 14 9 1 10 78 95 151 12, 861 =— 21 41 51 81 27 Total Geauga: Chardon Miscellaneous.. TotaL. __ Total Gallifi: Gallipolis Miscellaneous Darke: Arcanum Greenville. Union City Versailles Miscellaneous Total Number of returns County and city 224 30, 630 36 151 197 42 208 158 3 172 163 297 59 356 291 35,008 | 639 11 33 683 53 31 235 33 352 264 STATISTICS OF INCOME TABLE 11.—Individual ^returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued OHIO—Continued County and city County and city Harrison: Cadiz Miscellaneous.. Total . Henry: Deshler Holgate Napoleon Miscellaneous.. 34 23 178 52 Total. 287 Highland: Greenfield Hillsboro. Miscellaneous.. 139 150 66 Total. 355 Hocking: Logan.. Murray City.. Miscellaneous.. 186 14 25 Total- 225 Holmes: Millersburg Miscellaneous.. 183 168 351 Huron: Bellevue Monroe ville New London... Norwalk Willard Miscellaneous.. Total _ Jackson: Jackson Oak Hill Wellston Miscellaneous.. TotalJefferson: Amsterdam Bergholz Brilliant Dillonvale Grover Mingo Junction.. Steubenville Toronto Miscellaneous... Total Knox: Fredericktown.. Mount Vernon.. Miscellaneous... Total Lake: Fairport Harbor.. Paines ville Wickliffe Willoughby Miscellaneous Total. 225 20 45 292 200 45 Lawrence: Coal Grove Irqnton Miscellaneous.. 7 420 39 Total_ 466 Licking: GranvilleNewark Utica. Miscellaneous.. 73 896 28 100 Total. _ 266 54 66 104 120 22 221 2,410 219 80 3,296 14 389 48 451 171 765 126 132 211 1,405 1,097 Logan: Bellefontaine... West Liberty.. Miscellaneous.. 328 17 61 Total. 406 Lorain: Amherst Avon Elyria Lorain Oberlin Wellington Miscellaneous.. 288 81 1,996 2,555 240 96 64 Total. 5,320 Lucas: Maumee Sylvania Toledo Miscellaneous.. 172 120 15,047 198 Total Madison: London 827 | Mount Sterling. Plain City West Jefferson._ 135 Miscellaneous... 25 99 7 Number of returns Total Mahoning: Lowellville Sebring Struthers Yqungstown Miscellaneous.. Total Marion: Marion Miscellaneous. _ Total- 15, 537 117 21 11 20 5 174 376 590 851 14,340 297 16,454 883 45 928 Medina: Lodi... Medina Wadsworth Miscellaneous.. 126 204 280 74 Total. 684 Meigs: Middleport Pomeroy Miscellaneous.. 95 104 13 Total. 212 STATISTICS OF INCOME 265 TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued OHIO—Continued Number of returns County and cityMercer: Celina.. Coldwater Fort Recovery. Rqckford Miscellaneous.. 166 28 Total. Miami: Covington Piqua... Tippecanoe City. Troy._ West Milton Miscellaneous 54 524 68 341 29 56 1,072 Total. Monroe: Woodsfield 141 20 Total. Montgomery: Brookville__ Dayton.__ German town Miamisburg West Carrollton.. Miscellaneous 26 Total. Morgan: McC cConnelsville. Miscellaneous ... j 18 33 15 1,364 150 1,580 Noble: Belle Valley.... Caldwell Miscellaneous.. MiscellaneousTotal Total Pike: Waverly Miscellaneous.. Portage: Garrettsville... Kent Ravenna 263 27 18 45 30 773 384 172 1, 359 115 22 105 Total. Putnam: Columbus Grove.. Continental Leipsic Ottawa Miscellaneous 28 16 40 71 39 Total. Total. Total.. Paulding: Antwerp Paulding 23 208 32 10,154 Cardington Mount Gilead.. Miscellaneous... Total Ottawa: Marblehead Oak Harbor Port Clinton._. Miscellaneous.. 373 Total Preble: Eaton Lewisburg Miscellaneous.. Morrow: 46 60 136 27 26 27 51 Total. Miscellaneous- 69 Number of returns Pickaway: Ashville. Circleville Miscellaneous.. 65 205 37 32 Total. Total. Perry: Corning Crooksville New Lexington New Straitsville Shawnee Somerset Miscellaneous Total . Miscellaneous- Muskingum: Dresden Roseville South Zanesville Zanesville Miscellaneous County and city 24 72 205 196 497 21 47 25 93 Richland: Mansfield Plymouth Shelby Miscellaneous.. 1,467 74 281 48 Total. 1,870 Ross: Chillicothe Miscellaneous.. 649 55 Total . 704 Sandusky: Clyde Fremont , Gibsonburg Miscellaneous... 500 78 Total. Scioto: New Boston... Portsmouth Sciotoville Miscellaneous.. Total 55 1,564 14 73 1,706 266 STATISTICS OF HSTCOME TABLE 11.—Individual returns by States and Territories—Number of returns, distributed by counties, cities, and townships, calendar year 1927—Continued OHIO—Continued County and city Seneca: Fostoria Number of returns 399 572 102 Tiffin Miscellaneous Number of returns County and city Van Wert: Van Wert Miscellaneous 312 50 Total 362 1,073 Total Vinton: McArthur Miscellaneous Shelby: Sidney. Miscellaneous 34 Total 332 21 15 Total Stark: Alliance. Canal Fulton Canton Louisville Massillon Minerva Navarre. North Canton Miscellaneous Warren: Franklin Lebanon Miscellaneous 144 142 103 Total 389 Washington: Belpre_._ Marietta Miscell aneous 10 551 62 Total 623 Wayne: Doylestown Orrville Rittman Shre ve Wooster Miscellaneous 36 320 82 41 920 60 Total Summit: Akron Barberton Cuyahoga F a l l s . . . Hudson. Kenmore. Miscellaneous Total Total Trumbull: Girard Hubbard Newton Falls Niles Warren. Miscellaneous Williams: Bryan Montpelier Stryker Miscellaneous 3,392 Total Tuscarawas: Dennison Dover Newcomerstown.. New Philadelphia. Uhrichsville Miscellaneous Total.. --.. 296 420 132 447 378 1,771 149 117 62 334 Total Wood: Bowling Green North Baltimore Perry sburg Rqssford Miscellaneous 193 85 182 124 223 Total 807 Wyandot: Carey Upper Sandusky 63 135 46 Miscellaneous Union: Marysville Richwcod Miscellaneous Total... 1,459 244 Total 239 Residents of other States. 96 I 222, 707 State total OKLAHOMA I Ad air: Still well Miscellaneous.. Atoka: Atoka Miscellaneous Total Beaver: Miscellaneous Beckham: Elk City Sayre Miscellaneous Total Alfalfa: Cherokee Miscellaneous. Total.. 105 Total 17 7 95 60 58 213 267 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued OKLAHOMA—Continued County and city Number of returns Blaine: Geary Okeene Watonga Miscellaneous.. Total. Bryan: Caddo.__ Durant Miscellaneous.. 13 121 3 Total. 137 Caddo: Anadarko Carnegie Cement Miscellaneous.. 100 36 33 99 Total 2C8 Canadian: El Reno Yukon Miscellaneous.. 298 30 53 Total 381 Carter: Ardmore Healdton Wilson Wirt Miscellaneous.. 728 83 Total__ 960 Cherokee: Tahlequah Miscellaneous.. Total Total 85 17 Total. 102 Creek: Bristow ._ Depew Drumright. . . Kiefer Mounds . . . _ Oilton Sapulpa . . . Shamrock _ Slick Miscellaneous 340 26 218 25 17 44 479 20 12 26 _. . . . Total 1,207 Custer: Clinton . Thomas Weatherford Miscellaneous Total 126 6 43 29 __ .1 204 Delaware: Miscellaneous Dewey: Miscellaneous.._ 3 36 Ellis: Shattuck.. Miscellaneous 28 19 Total 47 Gar field: Covington _. Enid Garber Miscellaneous 68 935 68 47 __ 89 Garvin: Lindsay __ _ _ Pauls Valleys Wynnewood Miscellaneous 214 21 Grady: Chickasha __ _. Miscellaneous 1,118 _. _ __ 31 102 26 27 Total Cimarron: MiscellaneousCleveland: Norman Miscellaneous 235 Total __ Coal: Coalgate. Lehigh.__ 25 Total. Comanche: Fort Sill Lawton Miscellaneous.. 42 286 33 Total. Cotton: Devol Walters Miscellaneous.. 361 482 75 557 Grant: Medford Miscellaneous 37 110 Total Greer: Mangum. _ . Miscellaneous. _. ! _ Total Total 18 186 Total Harmon: Hollis Miscellaneous Total.. Craig: Vinita Miscellaneous Total Choctaw: Boswell Hugo Miscellaneous.. 37722—29 Number of returns County and city 147 121 34 155 - - 71 20 91 268 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued OKLAHOMA—Continued County and cityHarper: Miscellaneous.. Number of returns 28 Haskell: McCurtain Stigler. Miscellaneous Total _ 24 Hughes: Holdenville-... Wetumka Miscellaneous.. 224 85 32 Total. 341 Jackson: Altus Miscellaneous.. 228 65 Total- 293 Jefferson: Ringling Waurika Miscellaneous.. Total _ 104 TotalKay: Blackwell Newkirk Ponca City Three S a n d s . . . Tonka wa Miscellaneous.. 30 TotalKingfisher: Hennessey Kingfisher Miscellaneous.. 2,096 Total. 470 Love: Marietta Miscellaneous . . Total 28 1 . . . . . . ._ McClain: Purcell Miscellaneous 81 Total.. McCurtain: Broken Bow Idabel Wright City Miscellaneous . Mclntosh: Checotah.. Eufaula Miscellaneous 226 31 18 56 3 13 . _ 90 33 55 12 _. . _ _ Total 100 Major: Fairview__ Miscellaneous 37 12 _ 49 Marshall: Madill Miscellaneous 14 3 Total 17 33 16 Total 49 Murray: Davis Sulphur Miscellaneous 28 60 2 _ _ Total. Musk ogee: Bovnton Fort Gibson Haskell _ Muskogee Miscellaneous 90 _. _ 21 15 30 1,570 17 _ Total. 1,653 Noble: Perry Miscellaneous.. 156 80 Total.. 236 Nowata: Nowata Miscellaneous... 238 29 50 31 Mayes: Pryor _ _____ Miscellaneous _ Total... Lincoln: Chandler Prague Stroud Miscellaneous.. Total 323 147 Total. _ Total. Kiowa: Hobart Snyder Miscellaneous... Total. Le Flore: Heavener Poteau Spiro Miscellaneous.. Logan: Guthrie Miscellaneous Total Johnston: Tishomingo Wapanucka Miscellaneous. Total. Latimer: Wilburton Miscellaneous... Number of returns County and city Total. _ 90 12 102 STATISTICS OF INCOME 269 TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued OKLAHOMA—Continued ! Number ! of returns County and city Okfuskee: Boley i ; 4 ! j | 172 53 30 Total-- j 259 Oklahoma: Britton__ Edmond Oklahoma City Miscellaneous j j Okemah._ Weleetka... Miscellaneous Total Okmulgee: Beggs Dewar Henryetta Kusa Morris Okmulgee. Miscellaneous , 10 46 6,435 36 __J | ! !~ f ; i _ 6,527 ' ; | 53 4 194 1 43 1,055 12 i 1,362 ! ; I i | _.! ! j i ; 3 20 61 13 214 179 916 72 26 140 | 1,644 | = = = 13 24 19 8 289 119 11 12 __ _ Total Apperson _ Avant Barnsdall (formerly Bigheart). Denoya _ Fairfax Hominy Pawhuska _ Shidler _. Wynona Miscellaneous Total Ottawa: Afton Cardin Commerce Douthat Miami Pieher Quapaw Miscellaneous _ ! I ; ; ! ; j j Total Pawnee: Cleveland Pawnee M iscellaneous County and city Number of returns Pontotoc: Ada Allen Rqff Miscellaneous.. 243 29 5 16 Total-- 293 Pottawatomie: Shawnee Tecumseh Miscellaneous.. 744 49 270 Total-—.... 1,063 Pushamataha: Antlers. Miscellaneous.. 23 12 Total 35 Roger Mills: Miscellaneous. Rogers: Chelsea Claremore Miscellaneous 48 65 6 Total. 119 Seminole: Cromwell Wewoka Miscellaneous.. 20 324 647 Total Sequoyah: Sailisaw Vian Miscellaneous.. Total Stephens: Comanche Duncan... Mario w Miscellaneous.. 991 26 5 7 38 35 295 65 23 I ' I .; I 495 Total 141 75 67 Texas: Guymon Miscellaneous 63 74 Total i 283 Total- 137 Payne: Gushing Stillwater Yale M iscellaneous ! ! i ; i | \ Total Pittsburg: Dow Haileyville-Hartshorne Kiowa Krebs McAlester Quinton Miscellaneous Total 305 233 93 43 J -. : i j ...• 141 34 48 Total.-; : ' TiUman: Frederick Granfield Miscellaneous... 418 674 = = 2 16 42 3 7 305 18 18 411 Tulsa: Bixby Broken Arrow _ Collins ville Jenks Sand Springs... Skiatook Tulsa Miscellaneous. . Total- 15 44 34 23 130 113 8, 669 57 270 STATISTICS OF IISTCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by countiesf cities, and townships, calendar year 1927—Continued OKLAHOMA—Continued Number j of returns i County and city Number of returns County and city ]I Woods: 26 11 Alva Wagoner: Coweta Wagoner Miscellaneous.. Total . Washington: Bartlesville Dewey Miscellaneous-. Total Washita: Cordell Miscellaneous.. Total _ 41 124 24 25 aynoka ! Miscellaneous 1,476 47 29 Total _ 173 Woodward: Woodwa'd Miscellaneous _ 136 38 1,552 Total 174 State total_ 39,806 OREGON Baker: Baker Miscellaneous.. Total Benton: Corvallis Miscellaneous Deschutes: Bend Miscellaneous 410 31 436 Total 441 254 30 Douglas: Roseburg Miscellaneous 208 153 284 Total 361 Oilliam: Condon _ Miscellaneous 100 76 310 126 - _ ' _-.| __j Total. Clackamas: Gladstone Milwaukie Oregon City... Oswe;ro West Linn Miscellaneous.. 19 161 193 88 , Total 24 198 I Grant: Miscellaneous. Total 6S3 Clatsop: Astoria Seaside Miscellaneous 631 59 112 . _ _ Total. Columbia: Clatskanie Rainier St. Helens __ Miscellaneous 802 64 36 121 222 _ Total. Coos: Bandon Coquille Marshfield North Bend.... Miscellaneous.. Total. Crook: Prmeville Miscellaneous.. 45 92 309 91 132 669 1 Total Curry: Miscellaneous. 65 1 29 __ 41 30 Total. _ _ Hood River: Hood River Miscellaneous Total _ _ Klamath: Klamath Falls Miscellaneous 71 207 32 . 239 __ Total i ; Jefferson: Miscellaneous I i Josephine: I Total _ _._ Jackson: Ashland Medford Miscellaneous Grants Pass Miscellaneous 176 93 Burns Miscellaneous Total 50 15 _-_ 114 544 82 740 58 _ 165 26 191 703 239 942 271 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued OREGON—Continued Number of returns County and cityLake: Lakeview Miscellaneous.. 429 14 TotaL 443 Lane: Cottage GroveEugene Springfield Miscellaneous.. Total Lincoln: Miscellaneous. Linn: Albany Lebanon Miscellaneous 178 i 48 I 105 I | |= | ! _ Total. Marion: Salem . Silverton Wood burn Miscellaneous 230 139 90 Total. 229 Umatilla: Milton Pendleton Miscellaneous.. 67 579 1,044 Union: Elgin. _ La Grande Union... _. Miscellaneous.. 26 385 36 72 Total. 519 Wallowa: Enterprise Miscellaneous.. 54 91 331 64 ! S8 i Total.-. . ... 841 156 31 125 Total Morrow: Heppner Miscellaneous 1,153 Total Multnomah: Gresham.. Portland Miscellaneous 166 Total Polk: Dallas Independence Miscellaneous Total Sherman: Miscellaneous. Tillamook: Tillamook-_ Miscellaneous Total 150 Total Malheur: Ontario Miscellaneous Number of returns County and city 90 76 _ _ _ _ Wasco: The Dalles Miscellaneous.. 313 61 TotaL 374 Washington: Forest Grove... Ililisboro Miscellaneous.. 92 151 165 Total 408 90 19, 890 216 W heeler: Miscellaneous.. 20,19P Yamhill: McMinnville Newberg Miscellaneous. _ 78 58 79 215 Total 35 162 60 111 _ State t o t a l - - __| 333 __..| 33,903 I i | ---j | j j 247 25 851 103 6 409 709 898 6 10 1, 080 117 865 518 88 362 PENNSYLVANIA Adams: Gettysburg Littlestown McSherrystown. Miscellaneous. _. Total Allegheny: Aspinwall Avalon Bairdford _. Bellevue Ben Avon Brackenridge__. Brentwood Braddock.. II! Allegheny—Continued. 209 44 34 120 407 501 386 3 1,908 338 242 52 1,104 Bridgeviile Broughton Carnegie Castle Shannon Chalfant Clairton Coropolis Orafton Cuddy Curtisville Dormont Dravosburg _ Duquesne East Pittsburgh East McKeesport Edgewood-. 272 STATISTICS OF IWCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued PENNSYLVANIA-Continued County and cityAllegheny—Continued. Edgeworth Elizabeth Emsworth Etna ... Glassmere Glassport Glenfield Glenshaw Green tree Harmarville Harwick Hays Heidelberg Homestead Indianola Ingram Leetsdale,. Lincoln Place McKeesport.. McKees Rocks Millvale_ Moon Run Morgan Munhall Natrona North Bessemer North Braddock Oakdale Oakmont Pitcairn Pittsburgh Port Vue__ Rankin Russellton Sewickley Sharpsburg Springdale St. Clair Swissvale Tarentum Turtle Creek Versailles. Verona Wall West Homestead West View Whitaker. Wilkinsburg.. Wilmerding Wilson.... Miscellaneous Total.. Armstrong: Apollo Dayton... Ford City Freeport Kaylor Kittanning Leechburg Parkers Landing.. Sagamore Yatesboro Miscellaneous Total.. L.eaver: Aliquippa Ambridge Beaver Beaver Falls. Bridgewater.. Conway Freedom Midland Number of returns County and city B eaver—Continued. 33 Monaca 213 New Brighton 115 Rochester. _ 385 Woodlawn 41 Miscellaneous.. _ 184 1 Total 212 5 Bedford: 10 Bedford.. 6 Everett Hyndman 67 Saxton 3 Miscellaneous... 1.261 7 Total 115 97 53 Berks: Birdsboro 3,545 Boyertown 922 Fleetwood 505 Hamburg 7 Kutztown 10 Mohnton. 437 Mount Penn 218 Reading 21 Robesonia 347 Shillington 73 Singing Springs. 403 Topton.... 283 West Reading... 58, 228 Womelsdorf 33 Wyomissing 161 Miscellaneous..23 1,112 Total 426 221 52 Blair: Altoona_. 1,311 Bellwood.. 759 Duncansville 660 Hollidaysburg... 49 Juniata 287 Martinsburg 39 Roaring Spring.. 75 Tyrone 187 Williamsburg 38 Miscellaneous... 3,947 320 Total 124 2,764 Bradford: Athens 91, 223 Canton... Sayre 179 South Waverly.. 16 Towanda.. 334 Troy... 165 Miscellaneous... 9 514 273 28 32 323 220 871 581 1,069 36 57 167 315 Total Bucks: Bristol... Doylestown Langhorne Morrisville New Hope Newtown Perkasie Quakertown Sellersville Yardley Miscellaneous... Total Number of returns 229 623 499 1,117 457 6,241 144 78 7 327 159 212 85 185 126 58 71 6,273 38 200 141 29 330 46 394 1,114 9,461 3,249 84 29 285 183 32 64 357 48 67 4,2 123 78 374 24 201 65 95 960 295 292 146 163 64 127 128182 70 54 551 2,072 STATISTICS OF INCOME 273 TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued PENNSYLVANIA—Continued County and city Number of returns Butler: Butler Chicora Evans City Lyndora.. Mars Sarver Zelienople Miscellaneous.. 1,453 65 81 13 73 14 102 480 Total.. 2,281 Cambria: Barnesboro Beaverdale Blandburg Carrolltown Colver Conemaugh Cresson Dunlo Ebensburg Elmora Expedit Gallitzin Hastings Johnstown Lilly Marsteller Nanty-Glo Patton Portage Scalp Level South Fork Spangler Vintondale Miscellaneous.. 85 20 16 42 62 144 115 22 156 13 11 60 52 3,991 52 1 54 73 84 19 92 41 20 783 Total Cameron: Emporium Miscellaneous.. TotalCarbon: Beaver Meadow East Mauch Chunk.. Lansford Lehighton Mauch Chunk Nesquehoning Palmerton Summit Hill Weatherly Miscellaneous 6,008 134 33 167 Total . Centre: Bellefont Philipsburg State College... Miscellaneous.. Total _ Chester: Coatesville Downingtown Kennett Square.. Malvern ..... Oxford.. Parkesburg Phoenixville Spring City. West Chester.... West Grove Miscellaneous Total _ 814 3,644 County and city Clarion: Clarion East Brady New Bethlehem.. Rimersburg Miscellaneous Total _ Clearfield: Clearfield Coalport _. Curwensville... Du Bois Falls Creek.... Grass Flat Houtzdale Irvona Madera Osceola Mills.. Ramey Tyler Winburne Miscellaneous- Number of returns 134 102 130 31 246 643 409 35 54 483 23 9 68 16 16 114 12 546 Total, Clinton: Avis Flemington Lock Haven__. Mill Hall Renovo Miscellaneous.. 1,794 Total Columbia: Berwick Bloomsburg Catawissa Centralia Miscellaneous.. 807 Total. Crawford: Cambridge Springs.. Lines ville . Meadville Titus ville Miscellaneous.. 649 Total. Cumberland: Camp Hill _ Carlisle Lemoyne Mechanicsburg Mount Holly Springs. New Cumberland Newville _. Shippensburg West Fair view Miscellaneous Total. Dauphin: Elizabeth ville... Harrisburg Highspire Hummelstown.. Lykens Middletown Miller sburg Penbrook Koyalton Steelton Williamstown... Miscellaneous... Total. 25 10 441 21 242 •i. 200 303 36 40 70 76 38 413 259 1,482 172 473 102 170 18 140 20 126 21 149 1,391 21 4,810 15 99 114 142 79 48 C> 270 92 270 5, %C> 274 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued PENNSYLVANIA—Continued County and city Delaware: Aldan Chester Clifton Heights Collingdale Colwyn Darby East Lansdowne.. Eddystone Glenolden Lansdowne Marcus Hook Media Morton Norwood Prospect Park (Moore). Ridley Park__ Sharon Hill Swarthmore Trainer Upland Yeadon M iscellaneous Total. Number of returns 148 2,188 131 163 50 254 133 38 225 1,569 157 544 14,180 61 224 5,714 60 166 140 79 192 Total. 6, 636 178 299 270 20 166 933 230 8 540 11 761 46 40 43 82 5 2 27 3 164 5 4 19 13 82 115 57 31 5 24 22 21 1,855 15 12 617 4,859 Number of returns Forest: Marienville Miscellaneous.. 4 45 Total.. 49 Franklin: Chambersburg. Greencastle Mercersburg___ Waynesboro Miscellaneous- 538 75 74 422 91 Total. •69 227 261 366 168 660 8 51 165 6,605 Elk: Johnsonburg... Ridgway St. Marys Wilcox Miscellaneous.. Total Erie: Albion Corry Erie Girard North East Union City Wesley ville Miscellaneous.. Tayette: Belle Vernon _. Brownsfield Brownsville Chestnut Ridge.. Connellsville Dunbar. __ Everson Fairchance Fayette City Grays Landing La Belle Lemont Furnace Martin Masontown.. Mount Braddock... Mount Sterling . Oliver Orient Point Marion Republic Ronco Smock South Brownsville.. South Connellsville. Star Junction Uledi Unionto wn VanderbOt... West Leisenring Miscellaneous Total. County and city Fulton: Miscellaneous. 1,200 13 Greene: Nemacolin Waynesburg... Miscellaneous.. 49 313 318 Total- 680 Huntingdon: Huntingdon... Mount Union.. Miscellaneous.. 74 TotaL 407 Ind Arcadia Black Lick Blairsville Clymer Glen Campbell. Heilwood Homer City Indiana Iselin Josephine Rossiter Saltsburg Miscellaneous... Total. Jefferson: Big Run Brockwayville.. Brookville Conifer Punxsutawney.. Reynoldsyille.. Summer ville Sykesville Miscellaneous.. Total. 2 11 269 32 14 15 59 445 11 2 12 59 253 1,184 26 64 238 2 349 85 21 35 72 892 Juniata: Mifflintown Miscellaneous.. 42 Total. 110 Lackawanna: Archbald Blakely Carbondale Clarks Summit. Dickson Dunmore Jermyn Jessup Mayfield Minooka... 123 15 978 115 121 557 120 98 54 35 275 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued PENNSYLVANIA—Continued County and city Lackawarma—Continued. Moosic— _ Moscow Old Forge Olyphant Peckville Pershing._ Scranton Taylor... Throop Vandling Winton Miscellaneous Total- Number of returns 44 158 331 107 24 8,474 152 56 21 3 177 11,827 Lancaster: Columbia Denver Elizabethtown. Ephrata Lancaster _ Lititz Manheim Marietta Mount Joy New Holland. _ Miscellaneous.. Total. Lawrence: Bessemer Ellwood City.. New Castle MiscellaneousTotal Lebanon: Lebanon Myerstown Palmyra Miscellaneous.. Total . Lehigh: Allen town 2 Bethlehem ___. Catasauqua Coplay— Einaus Slatington Miscellaneous.. Total. Luzerne: Ashley Avoca Dorranceton Duryea Dupont Edwardsville... Exeter Forty Fort Freeland Glen Lyon Hazelton Hughestown Kingston Larksville Luzerne Miners Mills... Nanticoke Nescopeck Parsons 2 See footnote on p. 276. County and city Luzerne—Continued. Pittston Plains Plymouth Pringle Shickshinney Sugar Notch Swoyersville Warrior Run West Hazelton West Pittston West Wyoming... White Haven Wilkes-Barre Wyoming Miscellaneous 766 85 370 5 60 159 22 20 112 292 8 93 4,407 109 11,935 Total. 5, 649 64 841 2, 654 258 3,817 946 109 140 297 1,492 176 284 87 171 175 423 6,111 252 195 186 86 19 78 27 178 233 95 1,248 3 1,212 25 131 25 540 15 190 Number of returns Lycoming: Hughesville Jersey Shore... Montgomery... Montoursville.. Muncy Newberry Wrilliamsport__. Miscellaneous.. 34 258 73 64 95 92 2,431 79 Total . 3,126 McKean: Betula... Bradford Eldred Kane Mount Jewett.. Port Allegany.. Smethport Miscellaneous.. 2 1,590 59 382 54 79 119 308 Total. 2 593 Mercer: Farrell Greenville Grove City Mercer Sharon Sharpsville Stoneboro West Middlesex.. Wheatland Miscellaneous 214 493 472 157 1 661 184 38 35 20 175 3 449 Total Mifflin: Burnham Lewistown._ Miscellaneous TotalMonroe: East Stroudsburg. Stroudsburg Tobyhanna Miscellaneous Total. Montgomery^ Ambler Bridgeport Conshohocken.. East Greenville. TTatboro _ 48 571 114 733 142 274 16 175 607 412 165 412 41 152 276 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties^ cities, and townships, calendar year 1927—Continued PENNSYLVANIA—Continued Number of returns County and city Montgomery—Continued. Jenkintown Lansdale Narberth Norristown _ __ North Wales Pennsburg Pottstown Rockledge Royersford Souderton West Conshohocken Miscellaneous _- Total Total 180 ___ __. 168 ___ . 248 77 2,309 2,474 92 341 40 232 133 2 42 9 18 155 . . _ 71 32 295 432 130 1,133 974 70 212 82 55 Total _ Total Philadelphia: Philadelphia.— Pike: Matamoras Miscellaneous.-. 43 49 62 217 95, 717 42 76 118 137 Somerset: Berlin Boswell Central Confluence Holsopple Hooversville Jenners Jerome Macdonaldton Meyersdale. Rockwood Somerset Windber Miscellaneous 3,349 Miscellaneous - _ 39 20 23 26 27 28 11 16 5 91 35 201 248 261 _.- __ 1,031 Total ; Sullivan: ' Mildred Miscellaneous I Total 13 37 50 " * Bethlehem: Counties— Lehigh Northampton 5,210 Snyder: Miscellaneous TTulDmont Total. 255 137 43 26 161 63 129 30 20 105 540 248 29 60 16 100 69 1,321 178 174 248 398 67 94 699 Mahanoy City Minersville New Philadelphia (Silver Creek)__. Orwigsburg Palo Alto Port Pine Carbon Grove _ . . . Pottsville -St. Clair Schuylkill Haven Shenandoah . . _ _ Tamaqua Tower City Tremont Miscellaneous Total 6,172 Northumberland: Total 18 53 53 18 26 .. TyTcAdoo Northampton: Bangor Bath 2 Easton Bethlehem Hellertown Nazareth North Catasauqua Northampton Pen Argyl Roseto Walnutport West Easton Wind Gap Miscellaneous . _ Total '. Total Perry: Duncannon Marys ville Schuylkill: Ashland Coaldale Cressona Delano Frackville Gilberton Girardville Gordon Lost Creek 16,510 176 4 Locust Gap Milton Mount Carmel Northumberland Shamokin Sunbury Watsontown Miscellaneous Potter: Austin Coudersport . . . . Galeton Shinglehouse Miscellaneous.. _ __ Total 820 451 825 2,107 130 30 866 40 185 138 40 9,696 Montour: Danville Miscellaneous Number of returns County and city Number returns 176 2,309 of ..._ ._ 2,485 277 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by countiest cities, and townships, calendar year 1927—Continued PENNSYLVANIA—Continued i Number | of returns County and city Susquehanna: Forest City.—. Hallstead Montrose Oakland Susquehanna.. Miscellaneous.. 120 29 70 8 361 66 Total. 654 Tioga: Blossburg Elkland Mansfield Wellsboro. Westfield Miscellaneous-. 29 22 26 99 24 76 County and city Number of returns Washington—Continued. North Charleroi Vestaburg Washington West Brownsville Miscellaneous 59 9 1,739 80 939 Total Total. Union: 176 61 28 Lewisburg M iff! in burg Miscellaneous.. Total.. 265 Venango: Emlenton Franklin Oil City Polk—_ Miscellaneous.. 90 685 1,422 9 178 Total. 2,384 Warren: Kinzua Sheffield Tidioute Warren Youngsville Miscellaneous. 16 71 57 879 40 204 Total. _ Total.Westmoreland: Arnold... Avonmore 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 Miscellaneous • 114 268 132 514 •I 195 32 17 10 15 143 13 123 1,318 386 490 15 570 94 11 80 811 240 751 4 284 27 17 361 15 111 8 1,448 1, 267 Total "Washington: Allenport. Bentleyville Bulger Burgettstown California. Canonsburg Cecil Charleroi Cherry Valley Claysville Cokeburg Daisytown Donora. East Washington-_ Ellsworth. Fredericktown Houston.. McDonald Mariana Meadow Lands Millsboro Monongahela.__ New Eagle 5,923 Wayne: Hawley.... Honesdale Miscellaneous 28 82 _ _ 127 119 543 16 651 1 48 10 17 576 24 19 51 101 203 21 10 5 417 21 ._ W yoming: Tunkhannock Miscellaneous Total.... York: Dallastown Glen Rock Hanover _ North York Red Lion Spring Grove WrightsvilleYork.. Miscellaneous Total Miscellaneous for State: Residents of other States State totaL. 7,589 73 99 172 53 42 406 2 159 45 48 2,731 378 3,864 278 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued RHODE ISLAND County and city- Number j of returns | Bristol: Barrington.. Bristol Warren Number of returns County and city Providence—Continued. East Providence Foster Gloucester Johnston Lincoln _ 678 ! North Providence North Smithfield69 Pawtucket 252 Providence 452 Scituate 2 Smithfield. _ 448 Woonsocket— 204 306 168 Total. Kent: Coventry.. _ East Greenwich__ Warwick West GreenwichWest Warwick... Total Newport: Jamestown _ Little Compton_ Middletown Newport New Shoreham_. Portsmouth Tiverton 1,223 Total.. 60 37 16 1,125 16 32 70 Washington: Charlestown Exeter Hopkinton__ Narragansett North Kingston Richmond South Kingston Westerly.. Total _ 1,356 Providence: Burrillville—. Central Falls.. Cranston Cumberland.. 193 457 1,674 135 _ 806 5 21 108 212 231 59 2. 500 12,428 21 43 1,788 _ _ 20, 681 _. ___. Total 40 7 47 50 19 26 331 516 1,036 Miscellaneous for State: Residents of other States __ 210 25,184 State total SOUTH CAROLINA Barnwell: Barnwell Black ville Miscellaneous 18 15 25 Total 58 Abbeville: Abbeville Miscellaneous 99 21 Total - 120 Aiken: Aiken Graniteville Langley North Augusta Miscellaneous 162 16 7 15 39 Beaufort: Beaufort Miscellaneous 239 Berkeley. Miscellaneous _ Total _ Allen dale: Allendale__ . Fairfax Miscellaneous ___ Total Anderson: Anderson Belton Honea Path Pelzer Pendleton Williamston Miscellaneous Total Bam berg: Bamberg Denmark Miscellaneous.. Total 26 5 3 34 __ _ 352 54 21 7 18 473 j 47 22 8 ~77 ! _ _. 129 Total... Calhoun: Saint Matthews Miscellaneous Total. Charleston: Charleston _ _ _ Edisto Island Johns Island . Meggett Moultrieville Mount Pleasant . Miscellaneous Total. Cherokee: Blacksburg GafYney _ _ Miscellaneous Total 74 65 _ 50 42 12 54 2,417 8 23 27 9 13 59 2,556 10 120 3 133 279 STATISTICS OP INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued SOUTH CAROLINA—Continued Number of returns County and city Chester: Chester Great Falls Miscellaneous _ _ Total _ 165 27 18 210 Chesterfield: Cheraw M iscellaneous. 95 Total 122 Clarendon: Manning. Miscellaneous 35 32 Total Greenville—Continued. Greer _ Piedmont Miscellaneous _ 61 17 47 _ Total 1,783 Greenwood: Greenwood Ware Shoals ]VI iscellaneous 205 24 23 ._ __ _ Total _ 67 Colleton: Walterboro Miscellaneous _ 48 19 Total _ 67 147 169 25 Hartsville Total 341 Dillon: Dillon 111 36 30 Latta M iscellanpous Total 177 Dorchester: Saint George Summprvillp Miscellaneous 9 101 11 __ Total 121 Edgefield: Edgefield 37 18 8 Miscellaneous Total 63 Fairfield: Miscellaneous _ Total 105 31 136 Florence: Florence Lake City Timmonsville 541 47 34 35 Total 657 Georgetown: Andrews 37 122 2 Miscellaneous... Total 161 . __ 16 1,642 252 Hampton: Estill Varnville Miscellaneous 16 22 33 Total 71 Horry: Con way Miscellaneous 73 15 Total Darlington: Greenville: Fountain Inn Greer.ville Number of returns County and city „._ - Jasper: Miscellaneous 88 22 Kershaw: Camden Kershaw Miscellaneous 115 22 4 Total 141 Lancaster: Lancaster.. Miscellaneous _ Total 64 9 73 Laurens: Clinton Laurens . . __ Miscellaneous Total 87 89 25 - 201 Lee: Bishop ville Miscellaneous 43 10 Total 53 Lexington: Batesburs Leesville Lexington New Brookland Miscellaneous Total _ ., . - - .- - ._ 94 McCormick: McCormick M^ iscellaneous 23 9 Total Marion: JMarion Mullins Miscellaneous Total 23 5 23 14 29 32 .. - -. 104 51 7 162 280 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued SOUTH CAROLINA—Continued County and city Marlboro: Bennettsville Clio McColl M iscellaneous Total Newberry: Newberry Whitmire Miscellaneous Total Oconee: Newry Seneca Walhalla Westminster Miscellaneous Number \ of returns Spartanburg: Clifton Converse Cowpens Enoree 118 36 30 14 Total Orangeburg: Branchville Orangeburg _ Miscellaneous . Total 1 Pickens: Easley Liberty M iscellaneous Total Richland: Columbia Miscellaneous Total__ Saluda: Saluda._ Miscellaneous Total 8 4 3 7 1,014 18 138 SDartanburfir Woodruff. 198 _ Number of returns County and city Miscellaneous Total 153 14 34 1,192 Sumter: Sumter._ 201 364 Total 3 34 22 9 22 402 Union: Buffalo Jonesville Lockhart Union __ . . M iscellaneous Total 90 13 239 58 . 134 Williamsburg: Kingstree 310 50 29 Total 46 9 38 79 York: Clover Fort Mill Rock Hill York 93 2,035 21 Total. __ 2,056 _ .__. _ 21 20 211 53 12 317 Miscellaneous for State: Residents of other States _ 13 8 21 1 4 9 114 6 State total 190 14,310 SOUTH DAKOTA Aurora: Plankinton Miscellaneous Total.. i 62 Beadle: Huron Miscellaneous 472 69 Total 541 Bennett: Miscellaneous 927 27 99 Groton Miscellaneous Total 1,053 Brule: 1 Chamberlain j Kimball Miscellaneous _ Total _ Bon Homme: Scotland Tyndall Miscellaneous Total.. 127 Brookings: Brookings Elkton _ M iscellaneous 153 18 44 Total 215 i Brown: Aberdeen 118 Buffalo: Miscellaneous. Butte: Belle Fourehe Miscellaneous Total.- 66 31 21 7 .__ 94 38 132 Campbell: Miscellaneous.__ 46 Charles Mix: Geddes Lake Andes. Platte 32 27 37 281 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued SOUTH DAKOTA—Continued Number of returns County and city Charles Mix—Continued. Wagner Miscellaneous 73 10 Number of returns County and city Gregory: Gregory Miscellaneous 44 57 179 Total 101 Clark: Clark Miscellaneous 58 67 Haakon: Phillip Miscellaneous 25 23 Total 125 Total__ Clay: 07 Miscellaneous 49 Total 146 Codington: Watertown Miscellaneous 515 29 Total 544 Corson: Mclntosh Miscellaneous 7 77 Total 84 84 ._ Total Day: W&utosv Wpbstpr Miscellaneous ' Total _ 372 18 390 __ 23 62 35 120 Deuel: Clear Lake Miscellaneous 22 29 Total 51 78 Hanson: Alexandria Miscellaneous _ Total . . . 43 Hughes: Pierre Miscellaneous 158 37 Total 195 Hutchinson: Parkston Tripp Miscellaneous Total . _ 39 Total 42 3 Jackson: Miscellaneous 34 21 8 32 Jones: Miscellaneous Total 94 29 Kingsbury: Arlington De Smet Lake Preston 36 Miscellaneous 44 1 72 113 20 Total 205 80 75 j 1 67 36 ; 103 32 33 55 120 Hyde: Highmore Miscellaneous 53 41 Total Fall River: Edgemont Hot Springs Miscellaneous 28 14 42 Douglas: Armour M iscellaneous . _ . Harding: Miscellaneous 76 Total 70 8 __ Dewey: Miscellaneous Faulk: Miscellaneous Grant: Milbank Miscellaneous 50 Hand: Miller Miscellaneous Jerauld: Wessington Springs Miscellaneous. Total Edmunds* Ipswich Miscellaneous 48 Total Custer* Miscellaneous Davison: Mitchell Miscellaneous Total Hamlin: Miscellaneous Total 26 29 38 76 ._ 169 Lake: Madison Total 177 . 227 Lawrence: Deadwood Lead Spearfish Miscellaneous Total _ .. 135 272 55 39 501 282 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued SOUTH DAKOTA—Continued Number of returns County and city Lincoln: Canton Lennox Miscellaneous Total 75 19 60 154 Lyman: Miscellaneous 33 McCook: Bridgewater Salem Miscellaneous Total 33 26 McPherson: Eureka Miscellaneous 32 19 Total 51 2J 80 X> 00 Marshall" Britton Miscellaneous Total 76 Meade: Sturgis Miscellaneous.. 56 40 Total 96 14 Miner: Howard Miscellaneous Total Minnehaha: Dell Rapids Sioux Falls M iscellaneous Total Moody: Flandreau Miscellaneous Total-. Pennington: Rapid City Miscellaneous 41 25 66 61 1,652 120 1,833 _. 65 22 Number of returns County and city Roberts: Sisseton Miscellaneous Total __ . __ 41 47 88 Sanborn: Woonsocket ]VI iscellaneous 31 13 Total ._.. 44 Shannon: Miscellaneous 6 Spink: Redfield Miscellaneous 140 156 Total 296 Stanley: Fort Pierre Miscellaneous 29 4 Total 33 Sully: Miscellaneous Todd* Miscellaneous Tripp: Whinner _ Miscellaneous 60 109 45 Total 154 Turner: Center ville Parker . . . Miscellaneous _ _ 63 39 76 _ . Total.__ 178 Union: Beresford Elk Point Miscellaneous Total Wai worth: Mobridge M iscellaneous '63 39 15 117 168 44 87 290 44 __ Total Perkins: Lpmmon Miscellaneous Total Potter: Gettysburg Miscellaneous.. Total. 334 55 35 _ 1 2 224 34 Total 90 Ziebach: Miscellaneous 48 31 Miscellaneous for State: Residents of other States. 79 212 Total. _. _ Washabaugh: Miscellaneous W ashington: Miscellaneous Yankton: Yankton Miscellaneous State total.. ; 131 10,969 283 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued TENNESSEE Number of returns County and city Anderson: Briceville Clinton Coal Creek.. Miscellaneous- - 3 45 12 9 Crockett: Bells Miscellaneous.. Total Cumberland: Miscellaneous _ Bedford: Shelbyville Miscellaneous 75 16 Davidson: Goodlettsville.. Nashville Old Hickory... Miscellaneous.. Total __. ...' 91 Benton: Miscellaneous Bledsoe: Miscellaneous Blount: Alcoa Maryville Miscellaneous Total 8 6 _ 19 136 42 .. . . _. Bradley: Cleveland.. . . . _. Miscellaneous 197 156 12 Total 168 Campbell: Jellico.. _ Lafollette Miscellaneous 54 26 31 Total 111 6 _. ___ Total Carter: Elizabethton M iscellaneous Total, Cheatham: Miscellaneous Chester: Henderson. Miscellaneous.. Total _ Claiborne: Miscellaneous _ Clay: Miscellaneous Cocke: Newport Miscellaneous. __ _ Total Coffee: Manchester Tullahoma Miscellaneous. Total 37722—29 11 7,050 82 Total 7,212 Decatur: Miscellaneous De Kalb: Miscellaneous, 2 9 Dickson: Dickson Miscellaneous 47 8 Total 55 Dyer: Dyersburg Newbern... _. .._ Miscellaneous 178 21 8 Total Cannon: Miscellaneous Carroll: Huntingdon McKenzie. Miscellaneous 12 20 Total 69 - _._ Number of returns County and city 18 39 18 75 .__ . . . . . . 55 10 65 8 207 Fayette: Somerville _ Miscellaneous 19 50 Total 69 Fentress: Miscellaneous. 28 Franklin: Winchester Miscellaneous 47 100 Total 147 Gibson: Dyer Humboldt. _ . _ Milan Trenton Miscellaneous . _ Total Giles: Pulaski Miscellaneous Total. Grainger: Miscellaneous 14 87 37 36 15 189 . . 68 5 73 7 Greene: Greeneville M iscellaneous 150 10 Total 160 Grundy: Tracy City M iscellaneous 22 14 Total 36 284 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of return i distributed by counties, cities, and townships, calendar year 1927—Continued TENNESSEE—Continued County and ity Hamblen: Morristown Miscellaneous Total Number of returns 138 3 .— Hamilton: Alton Park Chattanooga St. Elmo Soddy M iscellaneous _ Total-.- Total12 4 244 73 16 179 Lawrence: Lawrenceburg. Miscellaneous.. 4, 524 Lewis: Miscellaneous- 39 Total Hardin: Miscellaneous... Henderson: Lexington Miscellaneous Total 30 Henry: Paris Miscellaneous 171 Total Hickman: Miscellaneous Houston: Miscellaneous _ Humphreys: Waverly Miscellaneous McMinn: Athens Englewood Etowah Miscellaneous.. 61 4 Total. 158 11 3 Madison: Jackson Miscellaneous.. 656 20 Total- 676 Marion: South Pittsburgh Whitwell Miscellaneous 10 21 TotalMarshall Chapel Hill Lewisburg Miscellaneous Total 79 _ 3 52 1 Total Jackson: Miscellaneous.. Jefferson: Jefferson City M iscellaneous 56 Maury: Columbia Mount Pleasant Miscellaneous 300 51 25 Total Total 55 27 2 McNairy: Miscellaneous.. Macon: Miscellaneous Total Total Loudon: Lenoir City Loudon Miscellaneous.. Total Hawkins: Bullsgap Rogers ville Miscellaneous Total Hay wood: Brownsville Miscellaneous Total Lake: Tipton ville Miscellaneous Total. Lincoln: Fayetteville Miscellaneous Total. Hardeman: Bolivar Johnson: Miscellaneous.. Knox: Knoxville Mascot Miscellaneous Lauderdale: Halls Ripley Miscellaneous,. 141 Hancock: Miscellaneous. Miscellaneous. Number of returns County and city 3, 325 19 84 3,428 Meigs: Miscellaneous Monroe: Sweet water Tellico Plains Miscellaneous Total Montgomery: Clarksville Miscellaneous Total 376 2 49 4 8 __ 61 _ _ 314 2 316 285 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued TENNESSEE—Continued Number of returns County and city Moore* Miscellaneous Morgan: Oakdale Petros Miscellaneous 2 . 34 2 15 Total 51 Obion: Obion Union City Miscellaneous 10 105 19 Total Smith: Miscellaneous Stewart: Miscellaneous 306 268 13 Total 587 Suinner: Gallatin Miscellaneous.. 134 Total 24 10 Tipton: Covington Miscellaneous Total 34 8 1 PolkCopperhill Miscellaneous 37 45 Total 82 Putnam: Cookeville Monterey Miscellaneous 52 19 6 Total 77 41 9 8 Total 58 Roane: Harriman Rockwood Miscellaneous 86 70 17 Total 173 131 31 Total Rutherford: Murfreesboro Miscellaneous 162 Total 215 Total 91 87 18 _ _ 105 Trousdale: Hartsville 15 Unicoi: # Erwin Miscellaneous 129 1 Total 130 Warren: McMinnville Miscellaneous Total 193 22 40 1 12 5 10,450 238 10, 693 53 2 . ... 55 Washington: Johnson City Miscellaneous 521 33 Total 554 Wavne* Miscellaneous 6 Weakley: Dresden Greenfield Martin Miscellaneous Total Robertson: Scott: Miscellaneous Sequatchie: Dunlap Sevier: Miscellaneous. Shelby: Binghampton Memphis Miscellaneous. Total 71 20 _ 1 Rhea: Dayton Spring City IVI iscellaneous Miscellaneous 11 14 Sullivan: Bristol.. Kingsport Miscellaneous Overton: Livingston Miscellaneous Perry' Miscellaneous Number of returns County and city 8 15 51 11 _. 85 White: Sparta Miscellaneous 21 11 Total 32 Williamson: Franklin Miscellaneous 131 19 Total 150 WilsonLebanon Miscellaneous Total State total _J 71 33, 812 286 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued TEXAS County and city Anderson: Elkhart Palestine Miscellaneous. Number of returns 381 23 Total. 410 Andrews: Miscellaneous. Angelina: Keltys Lufkin Miscellaneous 21 219 37 Total. 277 Aransas: Rockport... Archer: M iscellaneous Armstrong: Miscellaneous. 28 181 43 Atascosa: Pleasanton M iscellaneous Total. 70 Austin: Bellville Sealy Wallis Miscellaneous.. 100 56 25 20 Total. 201 Bailey: Miscellaneous Bandera: Miscellaneous.. Bastrop: Bastrop Elgin___ Smithville Miscellaneous 111 12 Baylor: Seymour Miscellaneous.. 92 Total. 100 140 20 160 Bell: Bartlett Belton Killeen.. Rogers Temple Miscellaneous.. 61 90 12 21 450 16 Total. 650 Bexar: Fort Sam Houston. San Antonio Miscellaneous Total _ Blanco: Miscellaneous. Bosque: Clifton.... Meridian.. Bosque—Continued. Walnut Springs. _ Miscellaneous 69 8,121 82 8,272 12 Number of returns 19 Total. Bowie: Texarkana Miscellaneous.. 454 58 Total _ 512 Brazoria: Alvin Angleton Damon Freeport Velasco West Columbia. M iscellaneous. __ 43 35 14 161 14 54 59 Total. 380 Brazos: Bryan Miscellaneous.. 271 33 Total. 304 Brewster: Alpine. Miscellaneous.. 85 40 Total.. 125 Briscoe: Miscellaneous.. Brooks: Falfurrias Total. Bee: Beeville Miscellaneous.. Total. County and city 23 67 Brown: Brownwood Miscellaneous- 433 61 Total. 494 Burleson: CaldwellSomerville Miscellaneous.. 69 30 14 Total 113 B urnet: M iscellaneous. Caldwell: Lockhart Luling Miscellaneous ._ 41 209 176 79 Total. 464 Calhoun: Port Lavaca Miscellaneous- 31 9 Total. Callahan: Baird Miscellaneous.. 40 Total. Cameron: Brownsville Harlingen San Benito Miscellaneous.. 176 Total 78 502 310 271 85 1,168 287 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued TEXAS—Continued Number I of returns County and city Camp: Pittsburg Miscellaneous.. Carson: Miscellaneous Cass: Atlanta Miscellaneous Total. Castro: Miscellaneous _ . Chambers: Miscellaneous Total Childress: Childress Miscellaneous. _ ... 302 42 15 75 Total 57 20 63 Cottle: Paducah Miscellaneous 19 185 49 24 229 12 Total 241 ... Clay: Henrietta Miscellaneous 76 39 TotaL 115 1 42 Cochran: Miscellaneous Coke: Miscellaneous Coleman: Coleman ^ Santa Anna Miscellaneous Total Collin: Celina. Farmersville McKinney Piano. Miscellaneous _ .... 296 12 33 189 50 46 _ 330 Total Collinsworth: Wellington Miscellaneous Total Colorado: Columbus . Eagle Lake Weimar Miscellaneous. 221 56 19 __ _ 40 14 54 . ._ 270 32 Total 277 . . . . Cooke: Gainesville Miscellaneous Coryell: Gatesville Miscellaneous 181 . . . . Number of returns 59 Concho: Miscellaneous Total Cherokee: Alto Jacksonville Rusk Miscellaneous County arid city 75 87 71 26 64 2 66 Total 35 90 Crane: Miscellaneous Crockett: Ozona.. Crosby: Rails Miscellaneous 28 40 68 Total Culberson: Miscellaneous. Dallam: Dalhart 33 120 8 128 Miscellaneous Total Dallas: Dallas Garland Grand Prairie Lancaster. Miscellaneous. Total Dawson: Lamesa M iscellaneous 14, 465 31 10 30 55 14, 591 _. 74 3 Total 77 Deaf Smith: Hereford. _ Miscellaneous 72 4 Total 76 Delta: Cooper M iscellaneous 48 13 Total 61 Denton: Denton... Pilot Point Sanger Miscellaneous 220 20 26 46 Total Comal: New Braunfels Miscellaneous 259 Total Comanche: Comanche De Leon. Miscellaneous 263 Total 312 35 37 9 De Witt: Cuero Yorktown... Miscellaneous 145 81 38 81 Total 264 Total.... 254 9 288 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued TEXAS—Continued County and city Dickens: Spur. Miscellaneous Total Number of returns County and city 65 6 Fayette: Flatonia La Grange Schulenburu Miscellaneous. __ . . _ 71 27 37 M iscellaneous Total -.-- 64 148 26 Total 174 64 43 107 284 233 27 24 20*" 132 24 _ 945 Ector: Odessa Edwards: Miscellaneous Ellis: Ennis _ Ferris Italy Midlothian Waxahachie Miscellaneous Total El Paso: El Paso Fort Bliss Miscellaneous. 115 108 141 27 35 11 254 71 539 3,671 30 160 3,861 45 22 _ 67 Floyd: Floydada Lockney Miscellaneous-__ 81 33 1 _ Total.. Foard: Crowell 115 -_. 64 10 Total-- -._ 74 Fort Bend: Richmond Rosenberg Sugarland _ Miscellaneous Total 89 81 61 107 338 Franklin: Mount Vernon Miscellaneous _ __ . 35 48 29 5 117 19 171 61 36 87 58 14 159 Frio: Pearsall __ Total 47 22 _ 69 13 Galveston: Galveston... League City Texas City Miscellaneous... 3,227 25 95 60 _. Total Garza: Post Miscellaneous.. 21 1 22 TotalFreestone: Teague _. _. Worthan MiscellaneousTotal-- G aines: M iscellaneous - 43 46 86 70 245 Fisher: Rotan Miscellaneous.. TVTisppllaneous Total .._ _ Total Fannin: Bonham . Honey Grove Ladonia Leonard Miscellaneous 287 102 30 11 25 20 Total Gillespie: Fredericksburg Miscellaneous Total-- Total 188 Glasscock* Miscellaneous . _. Total Donley: Clarendon Miscellaneous Total Erath: Dublin Stephenville ThurberMiscellaneous Total Falls: Lott Marlin . Rosebud _ Total Dimmit: Duval: San Diego Miscellaneous Total Eastland: Cisco. Desdemona Eastland Gorman. Olden Ranger Rising Star Miscellaneous Number of returns _ _. 3,407 38 8 46 95 20 115 11 STATISTICS OF INCOME 289 TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued TEXAS—Continued County and city Number of returns Goliad: Goliad Miscellaneous... Hardin: Grayburg Saratoga Silsbee Sour Lake Miscellaneous Total _ Gonzales: Gonzales Nixon..- _. Miscellaneous- 145 16 39 200 Total Gray: Pampa Miscellaneous.. 410 91 Total _ 501 Gray son: Denison Sherman Van Alstyne.... Whitesboro.... Whitewright__. MiscellaneousTotal Gregg: Longview Miscellaneous.. Total . Grimes: Navasota County and city 337 498 21 13 25 38 179 11 190 Total Harris: Goose Creek Harrisburg Houston Humble Miscellaneous Total Harrison: Marshall Miscellaneous Total Hartley: Miscellaneous. Haskell: Haskell Rule Miscellaneous Total Hays: San Marcos Miscellaneous Number ofreturns 23 90 88 22 229 171 26 13,972 95 342 14, 606 407 79 486 12 51 27 9 87 189 34 149 58 223 Miscellaneous- Total Hemphill: Canadian Miscellaneous Total Guadalupe: Marion Seguin Miscellaneous.. 90 13 187 45 Total Henderson: Athens Miscellaneous Total Hidalgo: Donna Edinburg McAllen Mercedes Mission Pharr San Juan Miscellaneous 95 Total . 245 Hale: Plainview Miscellaneous.. 277 51 Total . 328 Hall: Memphis Miscellaneous.. 178 24 Total. 202 Hamilton: Hamilton Hico Miscellaneous.. Total. Total. Hansford: Miscellaneous.. Hardeman: Chillicothe Quanah Miscellaneous 90 187 19 Total 296 Total Hill: Hillsboro Hubbard Itasca Whitney... Miscellaneous Hockley: Miscellaneous Hood: Granbury Miscellaneous Total 86 4 68 27 78 117 280 185 151 63 45 141 1,060 149 38 30 13 49 279 14 5 19 290 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distribvted by counties, cities, and townships, calendar year 1927—Continued TEXAS—Continued County and city Hopkins: Sulphur Spring Miscellaneous.. Total Houston: Crockett Miscellaneous.. Number j of returns i Jones: Anson Hamlin Stamford 133 ! Miscellaneous.. 107 26 Total 90 37 I Total Howard: Big Springs Miscellaneous.. Total Hudspeth: Miscellaneous. Hunt: Celeste Commerce _. Greenville Lone Oak Wolf City Miscellaneous Total. Hutchinson: Miscellaneous. Irion: Miscellaneous 323 13 336 30 6 38 280 4 11 14 353 505 28 Jack: Jacksboro Miscellaneous. Jasper: Jasper Kirbyville Miscellaneous.. Jefferson: Beaumont Nederland _ Port Arthur.. Port Neches.. Miscellaneous Total Jim Hogg: Miscellaneous. Jim Wells: Alice Miscellaneous Total. Johnson: Alvarado Cleburne Grandview Miscellaneous.. Total Total. Kaufman: Forney Kaufman Kemp Mabank Terrell Miscellaneous.. Total Kendall: Boerne... Comfort.. 117 29 2,402 48 1,505 46 62 4,063 95 Number of returns 67 54 133 18 272 112 40 38 218 38 47 14 12 190 3 304 47 42 Total. . Kenedy: Miscellaneous. Kent: Miscellaneous Total . Kimble: Miscellaneous King: Miscellaneous Kinney: Brackettville Miscellaneous Total Total Jeff Davis: Miscellaneous,. Karnes: Karnes City Kenedy Runge Miscellaneous.. Kerr: Kerrville Legion Miscellaneous- Total. Jackson: Edna Miscellaneous. Total County and city 10 237 31 15 283 54 4 51 18 69 Kleberg: Kingsville Miscellaneous 219 5 Total. 224 Knox: Miscellaneous.. 123 Lamar: Paris Miscellaneous 440 38 Total 478 56 Lamb: Miscellaneous. 23 255 21 15 Lampasas: Lampasas Total. Miscellaneous La Salle: Cotulla Miscellaneous.. 314 Total. 71 50 23 73 291 STATISTICS OF INCOME TABLE 11.—Indv'dual returns by States and Territories—Number of returns distributed by c mties, cities, and townships, calendar year 1927—Continued TEXAS—Continued County and city Lavaca: Hallettsville.... Moulton Shiner Yoakum Miscellaneous.. Number of returns 65 26 | 62 i 132 3 Total 288 Lee: Giddings Miscellaneous.. Total Leon: Oakwood Miscellaneous.. Madison: Madisonville _. Miscellaneous Liberty: Cleveland Daisetta Dayton Hull Liberty Miscellaneous.. Total 29 37 2 Total 39 Martin: Stanton 43 Mason: Mason Miscellaneous. _ 54 1 55 Matagorda: Bay City Gulf. ... Palacios Miscellaneous 155 91 27 65 Total 338 Maverick: Eagle Pass Total 265 Limestone: Cooledge Groesbeck Kosse Mexia Thorton Miscellaneous.. 28 131 29 399 23 22 Total.. 632 Lipscomb: Miscellaneous. Live Oak: Miscellaneous.. 65 Total. 148 Medina: Hondo.. Miscellaneous 65 61 Total 126 Menard: Menard Miscellaneous 62 8 Total 70 Midland: Midland. Llano: Llano Miscellaneous 276 Milam: Cameron _ Rockdale Thorndale Miscellaneous . 203 76 16 37 Total Lubbock: Lubbock Slaton Miscellaneous.. _ Lynn: Miscellaneous.. McCulloch: Brady Miscellaneous Total . McLennan: McGregor Mart Moody Waco West Miscellaneous.. Total McMullen: Miscellaneous. 332 Mills: Goldthwaite . Miscellaneous 482 26 3 Marion: Jefferson Miscellaneous Total 32 Total. Total Number of returns County and city 18 4 Total 22 Mitchell: C olorado Miscellaneous 167 26 Total Montague: Bowie Nacona M iscellaneous 193 Total Montgomery: Conroe Fostoria Miscellaneous 288 Total 65 170 53 _. _ 60 7 41 108 292 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued TEXAS—Continued County and city Number of returns County and city Moore: Miscellaneous.. Parmer: Miscellaneous.. Morris: Daingerfield Miscellaneous Pecos: Fort Stockton.. Miscellaneous.. Total 25 Motley: Miscellaneous.. Total Total 208 Navarro: Corsicana Kerens M iscellaneous Total Newton: Wiergate Miscellaneous Total 240 Nueces: Bishop Corpus Christi Rqbstown Miscellaneous Total Ochiltree: Perryton Miscellaneous. Total Oldham: Miscellaneous. Orange: Orange Miscellaneous. Total Palo Pinto: Mineral Wells Mingus Strawn Miscellaneous. Total Panola: Carthage Miscellaneous. Total Presidio: Marfa Miscellaneous.. Rains: Miscellaneous. Randall: Canyon Miscellaneous Total _ Nolan: Roscoe Sweet water Miscellaneous Total Potter: Amarillo.. Total 785 20 24 115 7 Total _ Polk: Livingston Miscellaneous.. Nacogdoches: Cushing Nacogdoches Miscellaneous Number of returns Reagan: Miscellaneous.. Real: Miscellaneous Red River: Annona Clarksville Detroit Miscellaneous 72 56 128 2,522 121 18 139 3 78 3 81 187 10 72 6 16 Total _ 102 Reeves: Pecos Toyah Miscellaneous.. 90 19 8 Total _ 117 Refugio: Miscellaneous. Roberts: Miscellaneous. 91 67 Robertson: Bremond Calvert Franklin... Hearne Miscellaneous 26 78 26 70 16 Total _ 216 Rockwall: Rockwall Rqyce City Miscellaneous.. 16 17 1 Total Runnels: Ballinger Winters Miscellaneous.. 34 188 68 44 Total Rusk: Henderson Miscellaneous.. 300 Parker: Weatherford- _ Miscellaneous Total. Total.. 100 88 12 293 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued TEXAS—Continued County and city Number of returns Sabine: Miscellaneous 37 San Augustine: San Augustine . Miscellaneous 33 5 Total _ San Jacinto: Miscellaneous. __ San Patricio: Aransas Pass Sinton . Taft.. Miscellaneous Total San Saba: San Saba Miscellaneous. Total Schleicher: Miscellaneous, Scurry: Snyder Shackleford: Albany Miscellaneous.. Total. 9 40 65 96 75 276 52 4 84 I 30 37 44 2 Total . 1,101 33 Total . 1,134 1,882 23 33 Total . 1,938 Trinity: Groveton. Trinity... 37 45 105 ! 24 536 32 Total . 82 Tyler: Woodville Miscellaneous. 12 35 Total- 47 Upsher: Gilmer Miscellaneous.. 50 5 Total 65 475 19 25 55 Upton: Miscellaneous. Total 61 27 133 Uvalde: Sabinal Uvalde Miscellaneous 37 151 17 Total . 205 Val Verde: Del Rio. Miscellaneous.. 378 66 Total. 444 Van Zandt: Grand Saine.. Wills P o i n t . . . Miscellaneous. Swisher: Tulia Miscellaneous. Total . Terry: Miscellaneous Throckmorton: Miscellaneous. Titus: Mount Pleasant. Miscellaneous Travis: Austin Manor 182 I Miscellaneous. Stephens: Breckenridge.Caddo Miscellaneous. Total 61 7 68 119 63 Starr: Rio Grande Miscellaneous Total. Total. 1,109 Terrell: Sanderson Miscellaneous.. Tom Green: San Angelo 53 i Miscellaneous.. Somervell: Miscellaneous., Tarrant: Arlington Fort Worth.... Miscellaneous.. 1,019 75 15 56 Total Sterling: Miscellaneous Stonewall: Miscellaneous_ Sutton: Sonora Abilene Merkel Miscellaneous.. Total Sherman: Miscellaneous. Smith: Troup Tyler Miscellaneous. _ Taylor: 38 Shelby: Center Timpson Miscellaneous.. Total Number of returns County and city 14 "I 22 127 Total. 91 10, 875 83 11,049 Victoria: Victoria. Miscellaneous.. Tota*. 20 309 = \l 294 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued TEXAS—Continued Number of returns County and cityWalker: Huntsville Miscellaneous.. Number of returns County and city Willacy: Miscellaneous- 116 23 Total 139 Waller: Hempstead Miscellaneous.. Total 63 Ward: Miscellaneous. ~U2 Washington: Brenham Miscellaneous Total- 271 60 331 Webb: Laredo Mirando City. Miseellaneous. 20 Total Wharton: El Carapo Wharton Miscellaneous _. 877 Total Wheeler: Shamrock Miscellaneous. 374 Total Wichita: Burkburnett.. Electra Iowa Park Wichita Falls.. Miscellaneous. 175 145 131 133 42 185 267 109 2,918 3 TotalWilbarger: Vernon Miscellaneous.. 3,482 472 37 Total _ 87 Williamson: Georgetown Granger Taylor Miscellaneous 41 513 73 Total _ 725 Wilson: Floresville Miscellaneous.. 49 25 Total Winkler: Miscellaneous 61 Wise: A.lvord Bridgeport Chico Decatur . Miscellaneous 11 9 4 34 16 Total 74 74 Wood: Alba Mineola . Winnsboro. . . Miscellaneous . . . 93 Total . Yoakum: Miscellaneous Young: Eliasville __ Graham New C as tie Olnev South Bend Miscellaneous i i Total Zapata: Miscellaneous.. Zavalla: Miscellaneous.. State total 509 8 43 36 6 _. 2 . .. 37 178 18 184 16 9 442 7 54 114,534 UTAH Beaver: Beaver Milford Miscellaneous Total Boxelder: Brigham City Tremonton Miscellaneous Total Cache: Hyrum Lewiston Logan Providence Richmond ' 12 91 4 107 103 53 78 Cache—Continued. Smithfield Wellsville Miscellaneous 23 13 32 Total 372 Carbon: Castle Gate Helper Hiawatha Price Sunny side Miscellaneous 68 127 76 176 62 347 234 = = = 25 Total 12 241 i 9 Daggett: Miscellaneous j 17 | 856 STATISTICS OF INCOME 295 TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued UTAH—Continued County and city Davis: Bountiful Fannington Miscellaneous.. Total Number of returns 30 21 111 162 Duchesne: Roosevelt Miscellaneous Sevier: Monroe Richfield Salina Miscellaneous.. Emery: Huntington Miscellaneous.. Total Total Grand: Miscellaneous.. Iron: Cedar C i t y . . Parowan.. Miscellaneous 82 Juab: Euieka Nephi _. Miscellaneous.. 122 36 60 Total. 218 Kane: Kanab Miscellaneous.. 15 Millard: Delta.__ Fillmore M iscellaneous.. Morgan: Miscellaneous . Piute: Miscellaneous Rich: Miscellaneous 163 1 74 20* 10 191 40 Total- 231 Tooele: Grantsville Tooele Miscellaneous. 10 167 81 Uintah: Vernal Miscellaneous.. 258 78 20 Total.. Utah: American Fork.. Lehi___ Payson Pleasant Grove_ Provo ... Spanish Fork___ Springville Miscellaneous... 45 17 21 12 299 27 31 47 Total. Total.. Total. 22 13 20 19 45 8 28 8 Summit: Park City Miscellaneous.. Total Total. San Juan: Miscellaneous.. Number of returns Total- Garfield: Escalante.. Panguitch Miscellaneous.. Salt Lake: Bingham Canyon. Garfield... Magna. Midvale Murray. Salt Lake City Sandy Miscellaneous Sanpete: Ephraim _... Fair view. Fountain Green.. Gunnison. Manti Moroni Mount Pleasant. Miscellaneous Total. Total Total. County and city 734 82 96 43 103 6,382 29 56 7,525 Wasatch: Heber City Miscellaneous.. 57 50 Total. 107 Washington: Hurricane , St. George Miscellaneous.. 5 18 2 Total-. 25 Wayne: Miscellaneous. Weber: Ogden City Miscellaneous Total 1,639 State total. 13,029 1,606 296 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued VERMONT County and cityAddison: Bristol Ferrisburg Middlebury__. New Haven... Vergennes Miscellaneous.. Total Bennington: Arlington Bennington Dorset Manchester Pownal Readsboro Shaftsbury Miscellaneous.. Total Caledonia: Barnet Burke Danville Hardwick Lyndon Ryegate St. Johnsbury.. Miscellaneous.. Total Chittenden: Burlington Charlotte Colchester Essex Jericho Milton Richmond Shelburne Winooski Miscellaneous.. Total Essex: Canaan Concord Island P o n d . . . Lunenburg Miscellaneous.. Total Franklin: Berkshire Enosburg Fairfax Fairfield Georgia Highgate Montgomery— Richford St. Albans Sheldon Swanton Miscellaneous.. Number of returns 29 10 112 4 43 29 227 33 502 24 65 5 18 • 7 31 685 12 11 8 50 67 15 341 513 1,046 14 2 53 8 13 18 28 50 82 1,314 74 4 23 6 6 2 6 4 37 363 14 35 3 Total Grand Isle: Alburg Miscellaneous.. 503 Total Lamoille: Cambridge Hyde Park Johnson M orris ville Stowe Miscellaneous.. 42 Total. 119 County and city Orange: Bradford Chelsea Newbury Randolph Thetford Wells River_... Williamstown. Miscellaneous.. Total. Orleans: Barton Craftsbury Derby... Newport Orleans Troy Miscellaneous.. Number of returns 21 9 12 60 6 18 4 27 157 36 147 42 18 19 Total Rutland: Brandon.. Castleton Danby Fair Haven Pawlet Pittsford Poultney Proctor Rutland Wallingford.— West Rutland.. MiscellaneousTotal Washington: Barre Cabot Graniteville Montpelier Northfield Waterbury MiscellaneousTotal Windham: Bellows Falls. _ Brattleboro Westminster. _. Wilmington—.. Miscellaneous.. Total . Windsor: Bethel Cavendish Chester Hartford Hartland Ludlow Norwich Quechee Rochester Royalton Springfield White River JunctionWilder Windsor. Woodstock Miscellaneous Total State total. 59 18 14 104 22 17 86 119 723 23 38 84 1,307 577 4 26 441 71 52 221 1,392 214 445 40 715 24 12 24 20 9 67 21 14 10 11 224 138 7 154 86 97 918 8,268 297 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927-—Continued VIRGINIA Accomac: Chincoteague Island. Onancock Miscellaneous I Caroline: Miscellaneous j Carroll: Miscellaneous Charles City: Miscellaneous. Charlotte: Miscellaneous Total. Albemarle: Charlottesville. Miscellaneous_. Total Alleghany: Clifton Forge.. Covington Low Moor Miscellaneous.. Total 588 114 702 310 224 562 Amherst: Madison Heights... Miscellaneous Total . Total. 101 Clarke: Berry ville Miscellaneous.. 39 22 Total Culpeper: Culpeper Miscellaneous Total- 77 32 5 22 Dinwiddie: Petersburg Miscellaneous,. 881 22 1,024 35 61 56 222 62 3 113 Total . 903 Elizabeth City: Hampton Phoebus Miscellaneous.. 411 63 44 1,576 Essex: Miscellaneous- 410 106 75 Total . 591 Bath: Hot Springs.... Miscellaneous.. Total .. Fairfax: Falls Church.. MiscellaneousTotal Fauquier: Warrenton Miscellaneous.. Total Total . 94 Bedford: Bedford Miscellaneous.. 126 31 Total Floyd: Miscellaneous Fluvanna: Miscellaneous. Franklin: Rocky mount. . Miscellaneous- 1 Frederick: Winchester Miscellaneous.. Total 13 13 1, 656 53 36 1, 745 Giles: Narrows Miscellaneous.. TotalGloucester: Miscellaneous.. Goochland: Miscellaneous . 518 24 1 1 41 181 222 1 1 118 113 I 231 5 18 1 I 32 15 47 Total- Bland: Miscellaneous Botetourt: Miscellaneous. Brunswick: Lawrenceville Miscellaneous Total . 17 84 23 Augusta: Staunton Waynesboro... Miscellaneous.. Buchanan: Miscellaneous Buckingham: Miscellaneous_ Campbell: Lynchburg Altavista Miscellaneous Total. Chesterfield: Ettrick Miscellaneous.. Cumberland: Miscellaneous. Dickinson: Miscellaneous Total . Arlington: Alexandria Arlington. __ Ballston Cherry dale Clarendon East Falls Church. Fort Myer Miscellaneous 53 14 10 50 Craig: Miscellaneous.. Amelia: Miscellaneous. Appomattox: Miscellaneous. Number of returns County and city County and city 1 I 343 18 j 361 20 51 71 30 26 298 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued VIRGINIA—Continued Number of returns > County and city 5 . Mathews: Miscellaneous.. 48 5 | Mecklenburg: Total 58 Greene: Miscellaneous . Total 112 5 Total 117 Halifax: South Boston Miscellaneous . . . .- Total 207 65 272 -. - 85 61 Total 146 Henrico: Richmond .-. M iscellaneous _. 9,266 133 Total 9,399 Henry: Martinsville Miscellaneous 157 60 Total 217 Highland: Miscellaneous 2 Isle of Wight: Smithfield Miscellaneous 26 6 Total 32 James City: Toano Williamsburg Miscellaneous Chase City South Hill Miscellaneous 4 Greens ville: Emporia Miscellaneous Middlesex: Miscellaneous. Montgomery: Blacksburg Christiansburg.. _ Radford Miscellaneous 30 66 41 82 189f 21 34 61 102 21 Total Nansemond: SuiTolk Miscellaneous 356 17 Total 373 Nelson: Miscellaneous New Kent: Miscellaneous. Norfolk: Churchland Norfolk Portsmouth Miscellaneous Total 65 16 22 5,656 1,336 32 7,047 Northampton: Cape Charles M iscellaneous 117 184 Total 301 Northumberland: Reedville Miscellaneous 17 41 Total . . Total 8 73 4 85 King and Queen: Miscellaneous King George* Miscellaneous 9 20 King William: West Point Miscellaneous 45 11 Total. 56 Lancaster: Miscellaneous Lee: Miscellaneous... 33 54 ... Loudoun: Leesburg . . Miscellaneous. . . . . .. Total 75 103 178 Louisa: Miscellaneous Lunenburg: Victoria Miscellaneous Number of returns Madison: Miscellaneous._ Grayson: Fries Galex Miscellaneous Hanover: Ashland Miscellaneous County^and city 38 ... Total ______ ... _ 44 35 79 Nottoway: Blackstone Crewe Miscellaneous 62 109 16 Total Orange: Orange Miscellaneous 57 97 Total 154 Page: Luray Shenandoah Miscellaneous 46 47 2 Total._. Patrick: Miscellaneous Pittsylvania: Chatham Danville Miscellaneous Total Powhatan: Miscellaneous. 95 22 49 881 STATISTICS OF INCOME 299 TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued VIRGINIA—Continued County and city Prince Edward: Farmville Miscellaneous.. Number of returns 109 24 Total 133 Prince George: Hqpewell Miscellaneous 172 12 184 Total _ Prince William: Manassas Quantico Miscellaneous.. Total 119 Princess Anne: Miscellane 1 Puaski: Pulaski Miscellaneous 102 164 19 Total _ 183 Rappahannock: Miscellaneous.. Richmond: Miscellaneous Roanoke: Roanoke Salem Vinton Miscellaneous.. Total, Rockbridge: Buena Vista__. Lexington Miscellaneous. Total 270 I 89 Russell: Miscellaneous.. Scott: Miscellaneous Smyth: Marion Saltville Miscellaneous.. 267 23 Sussex: Waverly Miscellaneous.. 19 39 17 6 Total _ Tazewell: Bluefleld Pocahontas Richlands Tazewell Miscellaneous.. 45 66 24 120 54 Total _ 309 TotaL Washington: Abingdon Bristol Damascus Miscellaneous.. 53 15 1,094 80 1,174 64 273 13 46 Total 35 j Wise: 62 Appalachia Big Stone Gap. Norton Miscellaneous.. Total. 257 10 Surry: Dendron Miscellaneous TotaL Total. Shenandoah: Woodstock Miscellaneous.. 14 6 20 83 63 100 134 Total _ Wythe: Wytheville Miscellaneous. Total Southampton: Franklin Miscellaneous.. 65 46 Total York: Miscellaneous.. Total Total Number >f return Stafford: Miscellaneous. Westmoreland: Colonial Beach.. Miscellaneous... Total _ 37722—29 Spotsylvania: Fredericksburg.. Miscellaneous... Warren: Front Royal... Miscellaneous.. 3, 036 170 Total 61 38 Warwick: Newport News.. 3, 305 Miscellaneous... 38 187 31 Rockingham: Harrisonburg_ Miscellaneous. County and city 130 I 20 State total 11 37,393 300 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued WASHINGTON 2 County and city I Number \ of returns Adams: Ritzville Miscellaneous 137 180 Total 317 Asotin: Clarkston Miscellaneous Benton: Kennewick Prosser Miscellaneous Total Total Clallam: Port Angeles Miscellaneous Total Clarke: Camas Vancouver Miscellaneous Total Columbia: Dayton Miscellaneous Total Cowlitz: Kalama Kelso Longview Miscellaneous 162 20 63 419 175 Miscellaneous Total Grant: Miscellaneous 2 Includes Alaska. 79 70 Total- 149 209 68 20 2 168 195 94 170 !2, 885 806 24, 617 v 580 25 20 63 185 138 310 SO 72 Total 605 Klickitat: Goldendale Miscellaneous. 45 160 Total 205 . 130 i 213 80 293 Total Gar field: Pomeroy 27 Jefferson: Port Townsend. Miscellaneous. __ Lewis: Centralia .._ _. Chehalis Miscellaneous Ferry: Miscellaneous. Miscellaneous 2,958 Island: Miscellaneous.. Miscellaneous Douglas: Water ville Miscellaneous Franklin: Pasco 1,510 75 127 895 37 120 194 King: 170 Auburn 69 Belle vue 910 Black Diamond317 Cumberland Enumclaw Kent 1., 466 Kirkland Renton Seattle 382 Miscellaneous.. _ 180 562 Total _ Kitsap: Bremerton 110 Charleston 425 Port Blakely-. 93 Port Orchard-. Miscellaneous.. 628 Total _ Kittitas: Cle Elum.. Ellensburg132 Total Total Grays Harbor: Aberdeen Cosmopolis Elma Hoquiam McCleary Montesano Miscellaneous-. Total Total Chelan: C ashmer e Leavenworth Wenatchee Miscellaneous Number of returns County and city Total Lincoln: Davenport . . Odessa. ... Miscellaneous Total Mason: Miscellaneous 270 I Okanogan: 15 Okanogan.. . . 285 Oroville Miscellaneous. Total 374 305 298 977 58 51 388 _____ . _ 497 266 78 30 190 298 STATISTICS OF INCOME 301 TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued WASHINGTON—Continued Number of returns County and city Pacific: Raymond South Bend Miscellaneous Total 206 96 130 432 Pend Oreille: Miscellaneous.. 134 Pierce: Buckley Fort Lewis Puyallup Suinner Tacoma Miscellaneous. Total 47 33 245 113 4,863 j 621 | 5,922 San Juan: Miscellaneous,. Skagit: Anacortes Burlington Mount Vernon.. Sedro Woolley.. Miscellaneous... Total. 165 53 310 135 163 826 Skamania: Miscellaneous. 28 Snohomish: Arlington Everett Marysville Monroe Snohomish Miscellaneous Total . 83 1, 358 41 80 126 386 Spokane: Cheney Deer Park Medical Lake. Sppkane MiscellaneousTotal 50 33 7 5, 873 173 ~6, 136 Stevens: Chewelah Colville 41 85 _ 80 Miscellaneous. Total. ~206 County and city Number of returns Thurston: Olympia Miscellaneous 661 227 Total 888 Wahkiakum: Miscellaneous. Walla Walla: Waitsburg __. Walla Walia...% Miscellaneous. _.' 68 114 1,089 130 Total 1,333 Whatcom: Bellingham Blame Lynden Miscellaneous 1,049 41 57 132 Total 1,259 Whitman: Colfax M alden Palouse Pullman Tekoa Miscellaneous 250 15 61 204 68 568 Total 1,166 Yakima: Grandview Sunnyside Toppenish Wapato Yakima Miscellaneous 47 89 112 111 1,631 296 Total 2,286 ALASKA: Anchorage Cordova Fairbanks Juneau Ketchikan Miscellaneous Total State total 282 184 437 472 400 1,247 3,022 62, 200 WEST VIRGINIA Barbour: Philippi Miscellaneous j j j 47 55 Total j 102 Berkeley: Martinsburg. Miscellaneous ! 372 18 Total j 390 Boone: Miscellaneous Braxton: Burnsville Gassaway Miscellaneous Total | ...j ! ! 8 28 58 Brooke: Follansbee Power Wellsburg Miscellaneous Total 232 37 319 142 Cabell: Huntington Milton.. Miscellaneous Total. 3,204 22 45 Calhoun: Miscellaneous Clay: Widen.. Miscellaneous. Total 730 3,271 39 20 31 302 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued WEST VIRGINIA—Continued County and city Number of returns Kanawha—Continued St. Albans South Charleston.. Miscellaneous Doddridge: West Union.... Miscellaneous.. Total. Fayette: Ansted.. Boomer Fayetteville Macdonald Montgomery.. Mount Hope.. Oakhill Winona Miscellaneous.. Total. Gilmer: Miscellaneous. Grant: Bayard Miscellaneous Total. Greenbrier: Lewisburg Rqnceverte Miscellaneous.. Total. Hampshire: Romney Miscellaneous.. Total Hancock: Chester Hollidays Cove New Cumberland.. Newell Weirton Miscellaneous Total... 17 13 46 31 152 121 62 13 551 1,006 37 24 73 77 220 370 147 306 72 50 417 12 1,004 Hardy: Miscellaneous.. Harrison: Anmoore Bridgeport Clarksburg Nutter Fort Salem Shinnston Miscellaneous Total. Jackson: Ravenswood... Miscellaneous. Total Jefferson: Charles Town... Shepherdstown. Miscellaneous... Total. Kanawha: Charleston. Clendenin.. Dunbar Eskdale Mammoth. County and city 4 39 1,413 14 74 90 182 1,816 43 187 3, 220 66 94 23 6 Total. Lewis: Weston Miscellaneous Number of returns 145 96 548 4,198 276 50 Total Lincoln: Miscellaneous. Logan: Accovile.. Amherstdale Holden Logan.._ Omar Miscellaneous 65 3 18 85 461 48 495 Total McDowell: Davy Eckman Elkhorn Gary Keystone. Kimball McDowell Maybeury Welch _ Wilcoe Miscellaneous 1,110 Total Marion: Fairmont Mannington. Monongah.. Rives ville M iscellaneous 1,371 Total 1,771 Marshall: Ben wood Cameron McMechen Mounds ville M iscellaneous 16 10 27 99 67 51 12 21 363 1,301 141 41 32 256 99 86 107 332 67 Total Mason: Point Pleasant M iscellaneous 691 Total Mercer: Bluefleld Bramwell Freeman.. Giatto Princeton Miscellaneous 114 Total Mineral: Blaine Key ser _ _ Piedmont Ridgeley Miscellaneous Total 77 37 1,061 62 19 5 220 169 1,536 1 170 73 19 13 276 303 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued WEST VIRGINIA—Continued County and city Mingo: Red Jacket War Eagle Williamson Miscellaneous.. Total. Monongalia: Morgantown... Miscellaneous.. Total . Monroe: Alderson Miscellaneous.. Total. Number of returns 34 2 436 J_79 Ohio: Elm Grove Triadelphia Wheeling Miscellaneous.. Total. 801 159 960 72 107 174 23 4,138 22 4,357 Pendleton: Miscellaneous.. Pleasants: St. Mary Miscellaneous Total. 105 27 132 I Summers: Hinton Miscellaneous.. Total 223 16 239 Taylor: Graft on Miscellaneous Total 327 36 363 Tucker: Davis Parsons Pierce Thomas Miscellaneous.. _ Total . . Tyler: Sistersville Miscellaneous Total ... 223 5 136 9 150 ...... -- . .. 213 45 Webster: Miscellaneous . Wetzel: New Martinsville Paden City Miscellaneous 117 25 130 272 Total Putnam: Nitro MiscellaneousTotal. Wirt: Miscellaneous. 376 22 7 446 Total. 851 Randolph: Elkins Norton Miscellaneous.. 217 7 48 Wood: Parkersburg. _ Williamstown.. Miscellaneous 17 67 27 111 Total Total. 17 15 8 37 16 93 192 31 -- Total Wayne: Ceredo. . Kenova Miscellaneous 45 28 35 18 87 Roane: Spencer Miscellaneous.. Total Adrian Buckhannon Miscellaneous. Preston: Kingwood Rowlesburg Terra Alta Tunnelton Miscellaneous.. Total . 14 53 76 143 Upshur: Pocahontas: Cass Marlington Miscellaneous.. Total. Raleigh: Beckley Eccles Mabscott Miscellaneous,. Ritchie: Harris ville Pennsboro Miscellaneous.. Total 651 Morgan: Miscellaneous. Nicholas: Richwood___ Miscellaneous Total. Number of returns County and city 10 ! j _ __| | 1,544 38 20 Total . 1,602 Wyoming: Mullins Miscellaneous.. Total 227 Miscellaneous for State: Residents of other States State total. 32,500 304 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued WISCONSIN Number of returns County and city Adams: Adams Miscellaneous . 62 Total Ashland: 428' 40 71 Mellen Miscellaneous Total --. 539 - 72 36 53 Barron: Barron. _ Cumberland Rice Lake... Miscellaneous 80 Total 405 Bayfield: Bayfield Washburn Miscellaneous ... - 21 60 60 141 Total. - Buffalo: Alma Mondovi Miscellaneous 124 1,693 173 - 40 47 106 193 36 21 Total 57 Calumet: Brillion Chilton New Holstein 74 93 59 56 Total 58 357 33 54 67 Total 569 . ... 97 36 195 328 Columbia: 833 87 66 Total 153 Dane* Madison. _-Mount Horeb Stoughton Sun Prairie Miscellaneous . Total 4,766 Dodge: Beaver Dam Fox Lake 438 55 111 63 140 57 184 TToriron Juneau Randolph Miscellaneous 1,048 Door: Sturgeon Bay M iscellaneous 142 65 _______ 207 Douglas: Superior Miscellaneous. Total 3,837 113 204 62 550 1, 521 90 .. ... Dunn: Menomonie . Miscellaneous _ 1,611 . Total 219 109 328 Eau Claire: Augusta Eau Claire Miscellaneous 33 1,024 108 Total 1,165 282 Chippewa: Bloomer Chinnpwa Falls Cornell Stanley Miscellaneous.. Kilbourn Lodi Total Crawford: Prairie du Chien Miscellaneous Total -. Burnett: Grantsburg Miscellaneous Total 261 201 1,990 . Total Clark: Neillsville . Owen.. Miscellaneous Columbia—Continued Portage _ Miscellaneous Total Brown: De Pere Green Bay Miscellaneous Total 38 24 Number of returns County and city 131 Florence: Florence Miscellaneous 23 11 Total Fond du Lac: 34 North Fond du Lac Ripon Waupun Miscellaneous.. Total Forest: Crandon Wabeno Miscellaneous Total 1 167 68 186 168 200 _ 1,789 _ ._ . 29 17 44 90 305 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued WISCONSIN—Continued County and city Number of returns Grant: Boscobel Cuba City Fennimore Lancaster Platteville Miscellaneous 63 45 46 87 213 210 Total 664 Green: Brodhead Monroe Monticello Miscellaneous Total 830 j 141 36 102 Total 279 Iowa: Dodgeville Highland Mineral Point Miscellaneous 57 17 133 94 Total 301 Iron: Hurley Miscellaneous 103 62 Total 165 Jackson: Black River Falls Miscellaneous Total 149 Jefferson: Fort Atkinson Jefferson Lake Mills Waterloo Watertown Miscellaneous 275 149 81 72 484 91 188 Kenosha: Kenosha_._ Miscellaneous 3,124 150 Total 3,274 Kewaunee: Algoma Kewaunee Miscellaneous 39 55 1,617 _ Miscellaneous 129 34 127 290 382 33 Total 415 Lincoln: Merrill Tomahawk Miscellaneous 305 173 15 Total 493 Manitowoc: Kiel Manitowoc Two Rivers Miscellaneous 56 1,025 298 126 Total 1,505 Marathon: Athens Mosinee Scofield Stratford Wausau Miscellaneous 31 77 10 32 1, 055 203 Total 1,408 Marinette: Goodman Marinette Niagara Peshtigo Wausaukee Miscellaneous Marquette: Montello Miscellaneous Total Juneau: Elroy Mauston Miscellaneous La Crosse: La Crosse Onalaska Total La Fayette: Darlington Shullsburg Miscellaneous Number of returns 14 464 47 64 18 44 Total Total Total La Crosse—Continued. West Salem M iscellaneous 92 ! Total 449 | 112 Langlade: Antigo 177 ! Green Lake: Berlin Princeton Miscellaneous Total County and city 166 1,506 17 Milwaukee: Cudahy Milwaukee North Milwaukee.. Shorewoqd South Milwaukee._ Wau watosa West Allis West Milwaukee. _. Miscellaneous Total Monroe: Sparta Toman Miscellaneous Total 30 50 390 39, 865 489 215 537 2,056 1,185 23 363 45, 123 169 127 119 415 306 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued WISCONSIN—Continued County and city Oconto: Gillett Oconto Oconto Falls... Miscellaneous.. Number of returns 42 122 54 66 Total Oneida: Rhinelander... Miscellaneous. 284 Total . Outagamie: Appleton Kaukauna Kimberly Little Chute... Seymour Miscellaneous.. 405 Total Ozaukee: Cedarburg Port WashingtonMiscellaneous Rusk: Lady smith 340 65 1,325 239 39 48 51 142 1,844 Total . Price: Park Falls Phillips Miscellaneous.. Total Racine: Burlington Racine Miscellaneous-. Total. Richland: Richland C e n t e r . Miscellaneous Total Rock: Beloit Edgerton Evansyille Janesville Miscellaneous.. Total . 146 Total St. Croix: Hudson New Richmond. Miscellaneous. __. 130 92 164 Total. 385 Sauk: Baraboo Prairie du Sac. Reedsburg Sauk City M iscellaneous_ _ 333 62 178 73 114 Total. 760 Sawyer: Hay ward Miscellaneous.. 50 18 175 16 156 Total 41 77 109 227 52 157 Total Portage: Stevens Point. Miscellaneous. Miscellaneous- Shawano: Shawano Wittenberg Miscellaneous.. Total Total. Polk: Amery Miscellaneous.. 104 42 Total. Total Pepin: Durand Miscellaneous.. Pierce: Ellsworth River Falls Miscellaneous. Number of return County and city 347 Sheboygan: Plymouth Sheboygan Sheboygan Falls. Miscellaneous 191 2,041 128 280 Total _ 2,640 Taylor: Medford Rib Lake Miscellaneous. 80 15 30 515 83 125 Total Trempealeau: 598 i Arcadia. . __ Galesville 109 Miscellaneous 75 64 .._ Total 192 4,321 157 92 1,318 175 129 1,295 208 3,125 Viroqua Westby Miscellaneous 71 45 233 349 248 | Vernon: 266 | 1,863 ! _ . __ ... 122 41 114 Total 277 Vilas: Eagle River Miscellaneous 65 56 Total 121 Wai worth: Delavan Elkhorn Lake Geneva Whitewater Miscellaneous.. Total _ _. 205 124 195 163 271 958 307 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued WISCONSIN—Continued County and city Washburn: Shell Lake Spooner Miscellaneous. Total_ Washington: Hartford West Bend Miscellaneous Total Waukesha: Menomonee Falls_ Oconomowoc Waukesha Miscellaneous Total Waupaca: Clintonville.... New London.. Waupaca Miscellaneous. Total Number of returns Number of returns County and city 23 86 11 Waushara: Redgranite Wautoma Miscellaneous 16 24 46 Total 86 120 Winnebago: Menasha Neenah Omro 218 250 219 Oshkosh _. ._ 285 561 24 1,779 42 _____ Miscellaneous 58 284 828 Total 2,691 Wood: Marshfield Nekoosa Wisconsin Rapids M iscellaneous ~Tj582 119 L46 139 213 508 57 386 96 Total 1,047 State total- 100, 956 Goshen: Torrington_ Miscellaneous 78 38 WYOMING Albany: Laramie __ M iscellaneous Total 512 78 590 Big Horn: Basin Greybull Lovell Miscellaneous 46 75 36 26 Total 183 Campbell* Gillette Miscellaneous 83 25 Total 108 Carbon: Hanna Rawlins Miscellaneous Total Converse: Douglas Glenrook Miscellaneous. Total 116 Hot Springs: Thermopolis Miscellaneous 152 233 Total 385 Johnson: Buffalo Miscellaneous 95 14 Total 109 Laramie: Cheyenne I Miscellaneous 95 344 ' 236 Total 55 55 50 Fremont* Lander Riverton Miscellaneous 136 90 170 Total Niobrara: Lusk Miscellaneous Total 396 Total Crook: Miscellaneous 1,124 Lincoln: 675 ' Diamondville Frontier Kemmerer 105 Miscellaneous Total Natrona: Casper Miscellaneous Total 1,049 75 215 48 37 128 197 410 1 322 513 1,835 . 35 20 55 308 STATISTICS OF INCOME TABLE 11.—Individual returns by States and Territories—Number of returns distributed by counties, cities, and townships, calendar year 1927—Continued WYOMING—Continued County and cityPark: Cody Powell Miscellaneous Number of returns 138 58 | 255 Platte: Wheatland Miscellaneous 53 98 Total 151 Sheridan: Dietz Monarch Sheridan M iscellaneous 11 25 477 123 Total 636 Sublette: Miscellaneous. Sweetwater—Continued Superior M iscellaneous Total Total Sweetwater: Green River Rock Springs County and city 220 590 Number of returns 77 254 1,141 Teton: Miscellaneous 24 Uinta: Evanston... 123 26 Miscellaneous 149 Total.. Washakie: Worland Miscellaneous Total Weston: Newcastle Miscellaneous Total State total _. 18 104 40 56 8,870 BASIC TABLES CORPORATION RETURNS 309 TABLE 12.—Corporation returns ' States and Territories—Distributed by corporations reporting net income, no net income, and inactive corporations, showing number of returns, per cent, gross income, deductions, net income or deficit, net loss for prior year, and income tax [Income returned for the calendar year ended Dec. 31, 1927 M Corporations reporting no net income Corporations reporting net income States and Territories Alabama Alaska Arizona Arkansas California Colorado.. Connecticut Delaware District of Columbia... Florida.. _ Georgia Hawaii. Idaho Illinois Indiana. ' Iq a Kansas Kentucky _. Louisiana.. Maine. _ Maryland Massachusetts _. Michigan Minnesota Mississippi _ Missouri Montana Nebraska . Nevada.. _. New Hampshire New Jersey New Mexico __ New York.._ North Caiolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina ._ South Dakota Tennessee... _ Texas Utah... Vermont _ Virginia.._ Washington West Virginia Wisconsin Wyoming... Grand total Total number of returns \ Number of returns I Per cent 4,383 174 11,010 5,524 68S 2, 270 29, 2 iS 11,463 ] 9,050 I 5,191 | 5,718 i 5,817 ! 3,489 I 5,787 i 18,182 14,120 11,101 2, 240 16,370 4,020 4,716 874 1,227 19,143 1,019 96, 949 6, 501 3,471 24, 305 6,132 6,350 24,883 2, 688 3,713 3.008 5,039 12,930 3,125 1,089 6,485 10,977 5.239 14, 456 1, 402 61.53 2,697 54.02 94 42.93 668 61.10 1,626 50.08 11,098 45.81 3,144 58.86 3,935 54. 41 845 53.82 1,070 31.27 3,443 61.84 3,416 64.87 445 44.67 1,014 57.83 16,913 59. 51 6,823 56.21 5,087 60.13 3,122 59. 41 3,397 55. 24 3,219 59. 39 2,072 54. 64 3,162 54.49 9,907 56.32 7,953 53.24 5, 910 64.06 1,435 55.08 9,017 45. 70 1,837 62.72 2,958 35. 93 314 61.40 754 56.33 10, 783 48.58 495 54.72 53, 051 56.73 3,688 48.83 1,695 57.69 14, 020 53. 35 3,271 3,028 47.69 13,193 53.02 1,536 57.14 1,768 ! 47.62 1,665 : 55.35 3,054 60. 62 7,524 ! 58.19 1,589 ! 50.85 683 ; 62.72 3,795 1 58.52 48.78 5,355 i 2,928 55.89 8,567 ! 59.26 788 i 58.21 475,031 259, 849 1,556 2,660 22,162 6,863 6,685 1,553 1.988 i ! ! ; ; 54.70 Gross income 2 $519,011,709 7,377, 994 129,186, 962 272,395, 216 5, 349, 886,876 745, 766,162 1,785, 784,398 1,088, 615, 525 548,825,047 369, 736, 525 869, 451, 679 205, 253, 605 118, 271, 495 11, 953, 761, 586 1, 582,823, 282 1,047,967, 303 879, 041, 676 938, 354, 338 936, 031,821 484, 206, 806 1, 355,004,02S 5, 575,410, 777 5, 929, 511, 801 2, 499,166, 464 236,058. 398 3, 441, 648, 553 194,574, 267 667, 777,199 108, 218, 697 149, 965, 919 4,393, 565, 625 61,856, 271 31, 285, 699, 497 1, 340, 346, 643 160, 228,871 6,673,416,311 804, 266, 359 486, 617,783 9,986,471,911 735,-728,163 404, 553,318 151, 272, 440 1, 039, 655,956 2, 315,681,675 279,069,333 153,167, 623 1, 013,814, 606 1,056. 760, 800 702, 212. 538 2, 232, 946,674 57, 921, 212 Deductions $483. 344, 761 $35, 666, 948 6, 700, 481 677, 513 7, 779, 782 121, 407,180 256,134, 738 16, 260, 478 4,902,137,164 447, 749, 712 698, 007, 683 47, 758. 479 1, 648. 792,182 136, 992, 216 971, 725, 426 116, 890,099 492. 986, 718 55, 838,329 337, 518, 331 32, 218,194 798, 930, .480 70, 521,193 176,904. 347 28, 349, 258 112, 341, 054 5, 930, 441 11,117,173, 887 836, 587, 699 115, 759,921 1,467.063, 361 53, 291, 854 994, 675, 449 99, 605, 516 779, 436,160 866,084, 484 72, 209, 854 879,171, 024 56,860, 797 417, 632, 356 36, 574. 450 104,113, 296 1,250,890, 732 5,175,439, 618 399, 971,159 5, '6\A, 8"3, 331 624, 658,470 2,381, 942, 640 117, 223,824 223, 882, 456 12,175,942 239,670, 651 3, 201, 977, 902 13,312,092 181, 262,175 26, 750,144 641,027, 055 4? 108, 708 104,109,989 11,147,514 138, 818,405 349, 484, 078 4,044, 081, 547 3, 998,320 57, 857, 951 28, 740,192, 502 2, 545. 506, 995 114,607.046 1, 225, 739, 597 154,816, 893 5,411,978 505, 740, 230 6,167, 676, 081 747, 657,894 56,608, 465 462,923, 297 23, 694, 486 806,494, 048 9,179, 977, 863 686. 682, 285 49,045,878 379, 762, 526 24, 790, 792 146,042,114 5, 230, 326 978, 252, 931 61,403, 025 142,338,038 2,173,343, 637 17,178.821 261,890, 512 9,926, 674 143, 240. 949 890,166, 706 123, 647,900 994,060, 351 62, 700, 449 645,188, 569 57, 023, 969 2,047, 528, 575 53,001,101 115, 324, 339, 717 106, 342,455,456 1 Fiscal and fractional (part year) returns are included. See p. 1. 37722—29. (Follows p. 309.) Net incomo 185, 418, 099 4, 920, 111 Net loss for prior year $1,409,182 19,833 ! 390,210 ! 642,395 I 14,284,522 j 2.050,018 : 5,803,248 371,133 ! 950,257 ! 2,790,568 ! 4, 431,106 I 334,011 ! 329,517 I 18,000,542 j 3,306,455 ! 1,578,217 ; 989,117 1,890,986 2,597,794 1.795,071 2,423,097 17,106,658 : 6,237,665 3, 554, 778 877,088 ; 3,959,417 903,903 ! 553,337 83,914 882,726 i 11,216,984 286,796 62,646,092 5,054,514 403,300 15,393,110 5.285,080 1,440,996 16,212,770 ; 4,269,755 2,982,364 i 430,821 2,450,124 : 5,531,732 755,735 335,337 i 1,874,960 I 2,769,103 ! 1.234,331 : 2,953,388 : 219,318 ! Income tax $4,171, 974 62, 639 865,061 1, 810, 758 56, 529, 600 5, 647,319 16, 827, 368 15, 547, 645 7, 225,128 3, 412, 552 8, 320,117 3, 715, 310 587, 368 107, 498, 653 13, 965,445 6,153, 952 12, 807, 208 8, 892, 758 6, 752, G12 4, 326, 805 13,188, 854 49,174, 304 81, 971, 438 14, 227, 460 1, 241, 953 30, 280, 874 1, 361, 229 2, 981, 537 486, 925 1, 240, 353 43, 336, 568 417,713 324, 572, 838 14,146, 627 399, 437 63,487, 483 6, 368.039 2, 493, 716 104,134, 847 5, 790, 707 2, 693, 817 387,136 7,404, 893 17,051,098 1, 951, 660 1,164, 237 15, 770, 458 7, 222, 231 6, 995, 769 23,117, 908 491, 747 8,981,884,261 j 244,293,375 j 1,130,674,128 Number^ Per cent ; of return: 1,313 48 403 884 8,494 2, 291 2, 283 485 695 5,323 1, 839 203 564 10, 052 3, 343 2, 592 1,677 1, G91 2, 092 1, 042 1,882 7,149 4, 873 3,663 674 5,627 983 1, 296 253 399 0,863 283 36,108 2, 308 943 8,901 2.090 2,172 9, 330 947 1,548 704 1,577 4,353 913 348 2.137 3,748 1,825 4,172 413 165,826 Gross income 2 \ 29. 96 27. 59 25.90 33. 26 38. 32 33. 38 34.15 31.23 34. 96 48.35 33.29 29.59 24.85 34. 37 29.16 28.64 32.32 29.57 35. 96 29.87 32. 52 39.32 34. 52 33. 27 30.09 34.38 24.45 27. 48 28.95 32.57 35. 85 27. 77 37.25 35. 50 I 27.17 I 36.62 34.08 I 34. 20j i 37.49 35.23 41.69 23.41 31.28 33.67 29. 22 31. 96 ! 32.95 34.15 | 34.83 28. 86 29. 45 ! $138, 880,150 1, 440,814 30,331, 983 113,686,830 1, 271,407, 516 292,356, 251 333,326, 607 97, 434,887 90,086, 261 372, 695, 359 229,623,061 32,903, 792 53,183, 610 4, 764,386, 420 479,235,803 248, 747,615 295,469, 050 157, 882, 592 316,041,620 108.635, 202 222,922, 479 1, 366,4C6, 088 1,235, 427, 516 343, 389, 569 77,817,013 970,499, 574 48,014, 459 120, 555,158 11, 549, 744 48,475,108 808,805, 093 16,839, 574 7,054, 364, 924 190, 775, 476 35,823, 284 1, 741, 694. 748 366, 858,341 210, 568.359 2, 284, 379, 571 160,030,388 106,947,399 28,126,956 256, 919, 530 567, 895,650 79, 432,979 42, 860,893 287,001,838 348, 218, 500 173,152, 493 437, 507, 852 22, 989, 750 34.91 ; 29,074,011,729 I Inactive corporations—no income data reported ! Number j Per cent I of returns Deductions Deficit $148, 233, 087 1,977. 543 36, 675, 655 125 793. 534 1,417' 556*1 379 320,073, 571 360, 435, 455 120, 266,997 98,820. 097 466, 498, 639 249,010, 437 35,103,921 59, 098, 923 4, 950,335, 772 520, 806,895 267,937, 863 325, 341, 576 172.376, 376 344, 364, 664 119, 904, 806 259,910,646 1, 502, 614, 029 1, 369, 726, 861 379, 787,832 85, 678, 030 1,037, 459, 489 57,356,973 130, 016, 784 14,962,162 54, 574, 437 891,807, 022 19, 587, 679 7, 630, 989, 742 207,188, 959 38,979,314 1, 873, 866, 355 412, 499,014 232,304, 420 2,472, 776, 382 176, 223, 693 115, 559, 530 31, 020, 802 275,464, 548 625,198, 465 89,069, 508 48, 431, 944 289, 532. 585 382, 215, 844 196, 225, 797 477, 263, 884 $9,352, 937 536, 729 6,343, 672 12,106, 70-1 146,148, 863 27, 717. 320 27,108, 848 22.832,110 8,733.836 93, 803, 280 19,387, 376 2, 200,129 5,915, 313 185, 949, 352 41, 571, 092 19,190, 248 29, 872, 526 14, 493, 784 28,323, 044 11, 269, 604 36,988,167 136, 207, 941 134, 299, 345 36,398, 263 7, 861, 017 66, 959,915 9, 342, 514 9, 461, 625 3, 412, 418 6,099, 329 83, 001, 929 2, 748,105 576, 624, 818 16, 413, 483 3,150, 030 132,171, 607 45, 640,673 21,736, 061 188, 396, 811 16,193, 305 8, 612,131 2, 893, 846 18,545,018 57,302, 815 9, 636, 529 5, 571,051 22, 530, 747 33,997, 344 23, 073, 304 39, 756, 032 3, 856, 435 373 i 32 485 150 2, 570 1, 428 467 223 223 2,244 269 38 692 2,283 1, 299 1,371 392 630 506 375 743 1,126 1,294 1,498 131 1.726 1,200 462 307 74 1,497 241 7,790 505 833 1,384 771 1,150 2,360 205 397 639 408 1,053 623 58 553 1,874 486 1,717 201 8.51 18.39 31.17 5.81 11.60 20.81 6.99 14.36 11.22 20.38 4.87 5.54 30.48 7.80 11.33 15.15 7.55 11.02 8.70 10.75 12.84 6.19 9.16 13.49 5.85 10.54 29.85 9.80 35.12 6.03 7.82 23. 65 8.03 7.77 24.00 5.69 12.57 18.11 9.49 7.63 10.69 21.24 8.10 8.14 19.93 5.32 8.53 17.07 9.28 11.88 14.34 31, 545, 751,105 j 2,471, 739, 370 j 49, 356 10.3$ 26,846,185 a Gross income corresponds to total income as reported on the faca of tha return, plus ths cost of goods sold. 311 STATISTICS OF INCOME TABLE 13.—Corporation returns by States and Territories, showing cash and stock dividends paid to shareholders l [Income returned for the calendar year ended Dec. 31, 1927 2] Reporting net incomeDividends Reporting no net income—Dividends States and Territories Cash Alabama Alaska Arizona Arkansas California •__ C olorado 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 HampshireNew Jersey New Mexico New York North Carolina-_ North Dakota Ohio. Oklahoma Oregon Pennsylvania. _. Rhode Island... South Carolina.. South Dakota—. Tennessee Texas Utah Vermont. Virginia Washington West Virginia-.. Wisconsin Wyoming Total. 1 2 Stock $1,508,960 | 50,000 i 639,971 j 137,865 ! 98,019,404 j 1, 382, 554 I 18, 667, 542 | 10,991,721 | 451,100 6,229,853 \ 14,876,856 j 2,368,407 | 136,020 I 27, 318, 794 I 50, 569, 756 75, 343, 980 175, 730, 635 26, 274, 330 19,121, 552 34,932, 803 22, 388, 529 3, 378, 790 568,904, 043 64,163, 952 33, 655, 524 54,875, 888 39,359, 071 39,474, 099 20, 806, 822 47,995, 240 233, 742,187 341,998, 559 91, 506, 260 5, 714, 252 129,026, 972 8,489, 493 14,179, 687 1, 575, 246 6,912,713 218,423, 875 1,933, 797 . 825, 730, 649 60, 378, 375 1,969, 966 271,190, 952 31,489, 623 14,115,119 533,855, 451 25, 500, 973 9,100, 633 1, 819, 627 32, 918, 351 73,130, 818 15, 429, 255 5, 218, 909 62, 546, 419 38,455,109 36, 718, 245 80, 981, 409 3, 031, 292 6, 583,159 ! 3,318,997 i 1,331,814 j 4,210,216 ! 2,513,298 | 410, 401 2,065,058 ! 20,177,021 I 26,230,368 ] 7,758,345 ! 276,374 ! 21, 378, 641 179, 627 5,259,720 i 9,700 i 113,943 ! 21,959,824 140,000 188,303,950 | 24,225,843 I 183,654 ! 27, 889, 761 2,101, 515 7, 470, 732 38, 595, 939 2, 168, 099 1, 073, 697 74, 734 3, 644, 598 8, 264, 463 347, 097 152, 129 1, 728, 400 3, 876,139 2, 937,152 12, 361, 867 82, 579 $2, 942, 983 30, 000 227, 501 1, 334,133 35, 277, 099 6, 416, 487 3, 934, 069 8, 540, 247 1, 799, 816 6, 833, 373 1, 735, 810 1, 579,115 530, 980 76, 934, 881 4, 774, 575 5,178, 625 5, 4S1, 056 1, 647, 830 5, 032,148 7, 066, 358 2, 419,067 49,143, 753 13, 967, 541 7, 542, 410 1, 038, 414 13, 795, 514 338, 987 1, 250, 512 143, 745 602, 450 8,064, 842 163, 902 221,119, 317 1, 435, 542 209, 904 32, 65*, 894 8, 908, 588 2, 894,173 57, 879, 575 1, 938, 274 1,084,287 354, 531 1, 362, 425 14,155, 493 1, 093, 207 185, 776 3,177, 242 5, 685, 782 2, 008, 318 4,411,588 1, 374, 304 5,786,065,738 632,177,901 j 637,701,443 $18, 730, 673 230, 231 4,420, 503 10, 883, 068 297, 742, 033 Cash and stock of capital stock life insurance companies are not included. Fiscal and fractional (part year) returns are included. See p. 1. Cash Stock $252, 354 150, 038 82,146 4, 616, 657 49,430 256, 825 296, 963 417, 879 3, 663, 573 815, 054 45, 224 5, 943, 321 1, 874, 560 497, 424 196, 395 497, 810 308,248 28, 372 48, 253 1, 366, 880 1, 342, 998 407, 737 444,473 813, 512 29, 263 61, 927 83, 447 1, 825, 063 18, 510, 671 260, 320 147, 026 8, 719, 626 182, 054 133, 065 3, 099, 797 130, 975 18, 889 26, 806 82, 807 1, 029, 443 87,177 52, 509 108, 295 429, 412 172,415 298, 206 418, 025 60, 323, 344 TABLE 14.—Corporation returns—Income statement showing analysis of compiled receipts and statutory deductions; also net profit (or deficit), net income, tax, and net profit after deducting tax, distributed by major industrial groups Go to PART 1.—ALL CORPORATIONS i [Income returned for the calendar year ended Dec. 31, 1927 2 Industrial divisions Manufacturing Distribution Aggregate A. Receipts, taxable income: Gross sales Gross profits from sales Gross profits from operations other than amounts reported as gross sales Interest Miscellaneous receipts B. Receipts, tax-exempt income: Dividends on capital stock of domestic corporations Interest on Federal, State, and municipal bonds. c. Miscellaneous deductions . Total statutory deductions E. F. Compiled 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. Statutory net income.. Mining and quarrying Total manufacturing Food products, beverages, and tobacco Textiles and textile products Leather and leather products Rubber and related products $106,863,668,111 $654,185, 735 $3,189,463, 796 |$60, 931, 882, 720 $13, 612, 366,140 $7, 642, 397,127 $1, 692, 878,149 $1,413,986,026 , , , 1, 504, 432,516 315, 619, 640 23, 376,965, 467 230, 937,384 962,476, 592 14,446,896,484 348,258,371 2, 421, 246, 975 1,112, 358,838 9, 864,154 43, 763, 784 2, 314, 783 399, 795, 819 68,743,743 9,419, 662,424 107,699,412 315, 553, 786 23, 465,179 5,163, 284 5,414, 585 65,284,518 9, 852, 574 34, 552, 888 3, 989,389,185 985,991,245 21,448, 367 16, 307,803 130,888,231 | 86, 835, 200 161, 272,166 22,467, 556,025 42, 525,031 8, 773, 808 490, 580 1, 732,113, 984 1,447, 287, 585 83,486,702,644 423, 248,351 2, 226,987, 204 46,484,986, 236 11,191,119,165 6,137, 964, 611 1, 377, 258, 509 11, 973, 333 677,489, 651 132, 850, 639 68, 651, 358 109, 008, 335 4,374,918,149 30, 669,357 8, 705, 565 556,864, 598 71, 238,145 57, 878, 793 88,821,057 2,014,085, 596 26,894,989 242,230,613 34, 897, 097 28, 886.128 10, 742, 086 5,351,017 10,101,868 814,202,543 1, 587,959,439 205, 848,181 147,015,584 18, 076, 359 230, 907,591 3,346,379,298 34,180,991 231, 351,133 282,979 15, 337 704, 779 230, 589, 679 501,755,947 10,397, 561 1, 762, 994, 813 1, 059,113, 587 225, 213, 543 859,284,552 10,477,310,188 41,692,086, 683 266,836, 516 1, 065, 727, 655 28, 003, 576 8,671,424 8,959, 346 34,875, 584 7,499,793,040 1, 651, 984, 732 1, 387,126, 531 317,158, 924 80,129, 252 8,163,982 1, 144, 899,177, 214 823, 623, 722 i | ! 377, 092, 288 93,410, 334 874, 722 1, 658,075, 701 500, 825, 768 Total compiled receipts 3 D. Statutory deductions. Cost of goods sold Interest paid Taxes paid other than income tax Bad debts Depreciation ~ " Depletion- Agriculture and related industries j 136,230,130,860 51, 751, 532 10,468,927 3,847,305,128 797,578,782 ! 3,755,700,286 37, 208, 940 7,420, 955 11, 007, 473 9, 483, 201 63,816,289,211 j 13,921,912,527 7, 816, 951, 964 60,258,191,858 13,399,652,819 240,888,946 8, 669,046,354 26,044,940 91, 604,842 3,558,097,353 j 522, 259, 708 I 60,161, 054 2,158,901,469 9,360,970 62,220,459 470, 502,622 I 44,629,895 | 20, 490, 674 2, 760, 030 9, 264, 388 6,510,144,885 I 16,683,970 29,384,383 3, 087,594, 731 477, 629, 813 | 296, 668, 250 j 77, 369, 222 50, 896, 666 II o o I. Net loss for prior year deducted by concerns reporting net income for 1927 244, 293, 375 6, 504,006 12,470,132 100,147,054 11,483,361 34, 032, 009 7, 013, 367 4, 098, 922 6, 265,851, 510 1,130,674,128 7, 538, 372, 226 10,179, 964 7, 833, 749 18,211,191 16, 914, 251 34,898, 460 56, 706, 382 2, 987,447, 677 508, 410, 878 3, 049, 686,475 466,146, 452 75,793,776 446,465,932 262, 636, 241 50,341,461 266,817,463 70, 355, 855 12, 229, 044 67, 900, 208 46, 797, 744 8, 849,421 51,311,633 Cash and stock dividends distributed: 6 Cash dividends Stock dividends 6,423, 796,371 702, 501, 245 47,143, 491 1,420, 780 329,945, 831 5, 281, 791 2, 603, 261, 289 248,013, 838 365,923,113 70,990,432 195,467,008^ 20,934,010 I 29,284,404 14,952,033 58, 362, 792 2, 292, 235 Total dividends distributed 7,126, 297, 616 48, 564, 271 335, 227, 622 2,851, 275,127 436,913,545 I 216,401,018 I 44, 236,437 60, 655, 027 J. Statutory net income (H) after deducting net loss for prior year (I) K. Total tax L. Compiled net profits (F) after deducting tax ( K ) . Industrial divisions—Continued Manufacturing—Continued Distribution A. Receipts, taxable income: Gross sales Gross profits from sales Gross profits from operations other than amounts reported as gross sales Interest Miscellaneous receipts B. Receipts, tax-exempt income: Dividends on capital stock of domestic corporations Interest on Federal, State, and municipal bonds Total compiled receipts 3 . C. Lumber and wood products Paper, pulp, and products Printing and publishing $2, 694, 795, 244 621,868,950 $1, 596, 282, 059 403, 031, 572 $2, 143, 229, 019 778, 223,134 27,529,820 16, 201, 959 55,937, 236 6,862,065 14, 384, 082 42, 547, 097 339, 658, 285 8, 995, 808 46, 407, 435 9,823, 209 2,441, 874 9, 304, 293 1, 690, 785 1,671,070,381 2,806,729,342 | Chemicals and allied substances Stone, clay, and glass products Metal and metal products All other manufacturing industries $8, 036,189,168 i $1, 558, 058, 089 \ 273, 447, 055 \ 509, 430,597 $18,411,159,316 4, 610,564,464 342,567,605 [ 46,711,680 I 153, 019, 545 8, 754, 500 6, 771, 340 22, 722, 760 240, 935,902 109, 083,167 367,121, 889 27, 838, 633 3, 381, 233 189,921.526 j 12,811,429 I 4,152, 595 3, 208, 474 57, 039,373 49,285,541 j 20,137,130 2, 321, 540 2, 569, 510, 413 8,781,220,953 | 1,603,667,758 19, 234, 625,188 j 2, 231,199,116 $2,130, 542, 383 660, 773, 210 21, 364,197 14, 078,184 42, 755, 682 t i Q 3 Q O 1 For corresponding data expressed as percentages of total receipts, see pp. 324-325. Fiscal and fractional (part year) returns are included. See p. 1. Includes net profits from the sale of real estate, stocks, bonds, and other capital assets but not gross receipts from these items. tax-exempt obligations and dividends on stock of domestic corporations as reported in Schedule L, is not included. 6 Cash dividends and stock dividends of capital stock life insurance companies not included. 2 3 Nontaxable income, other than interest on OO I—A CO TABLE 14.—Corporation returns—Income statement showing analysis of compiled receipts and statutory deductions; 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 Lumber and wood products D. Statutory deductions Cost of goods sold Interest paid Taxes paid other than income tax Bad debts Depreciation Depletion Miscellaneous deductions E. _. *_ Total statutory deductions Paper, pulp, and products Chemicals and allied substances Printing and publishing Stone, clay, and glass products All other Metal and metal products manufacturing industries $2, 072, 926, 294 $1,193, 250, 487 $1, 365, 005, 885 $5, 762, 742,113 $1, 048, 627, 492 $13,800, 594, 852 $1, 469, 769,173 26, 970, 234 105, 765, 699 48, 696, 972 29, 549, 756 184, 060,172 16, 803, 028 24,164, 884 20,857,511 39, 049, 904 18, 24S, 258 115,354,548 184, 798, 713 15, 440,147 16, 621, 590 21, 639, 629 18,184, 725 4, 257, 312 32, 543, 797 60, 343,458 7,130, 272 14, 646, 763 54, 647, 781 76, 431, 797 56, 661, 149 366, 278, 311 515, 372, 759 44, 546, 396 68, 205, 538 155, 561 52, 265, 410 1, 493, 094 147, 123, 948 412, 093 26, 244, 517 2, 653, 415 455, 795, 502 246, 241, 832 533, 087,433 ,85, 326, 288 | 1, 663,191, 325 308, 539, 713 3, 096, 917, 206 2, 763, 350, 604 1, 549, 701, 888 i 2, 374, 602, 889 I 8, 192, 999, 741 1,467,399,605 17,868,331,677 2,103, 248, 332 136, 268,153 1,366,293,511 127, 950, 784 F. Compiled 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 43, 378, 738 10, 995, 078 31, 219, 866 202, 732, 955 7, 361, 069 106, 324, 914 H. Statutory net income I. Net loss for prior year deducted by concerns reporting net income for 1927 31,113, 655 110,373,415 j 163,687,658 385, 488, 257 128, 907, 084 1, 259,968, 597 4,474, 624 3, 074, 225 3, 965, 318 '8,156 1, 698, 714 14, 568, 659 7, 339, 699 26, 639,031 15, 611, 798 27, 766, 940 107, 299,190 16, 063, 362 105, 305,131 159, 722, 340 25,123, 328 169, 784,196 377, 090,101 65, 210, 503 523, 010, 709 127, 208, 370 20, 563, 697 115, 704, 456 1, 245, 399, 938 198, 298,819 1,167, 994, 692 98,152, 415 20, 325,669 107,625,115 Cash and stock dividends distributed:6 Cash dividends Stock dividends 108, 585, 564 9, 672, 468 65, 866, 000 9, 928, 542 137, 748, 764 17, 398, 875 521, 280, 397 12, 413, 473 85, 935, 011 5, 816, 211 957, 502, 645 76,772,713 77, 305, 591 6, 842, 846 Total dividends distributed 118, 258, 032 75, 794, 542 155,147, 639 j 533, 693, 870 91, 751, 222 1, 034, 275,358 J. Statutory net income (II) after deducting net loss for prior year (1) K. Total tax L. Compiled net profits (F) after deducting tax (K) 12, 265, C 121, 368, 493 194, 907, 524 18, 221, 212 I 22, 458, 670 105,492,114 i4,148,437 5 H I—i a 3 o o Industrial divisions—Continued Distribution ? Construction Receipts, taxable income: Gross sales _ $2, 537,140, 340 Gross profits from sales __ 450, 627, 704 Gross profits from operations other than amounts reported as gross sales... 410, 741, 531 Interest _ 17, 470, 647 Miscellaneous receipts 64, 714, 637 Receipts, tax-exempt income: Dividends on capital stock of domestic corporations 25, 527, 050 3, 418, 606 Interest on Federal, State, and municipal bonds 3 Total compiled receipts 3,059,012,811 Statutory deductions._ __ _ _ _. 2, 086, 512, 636 Cost of goods sold 34, 691, 133 Interest paid 13, 088, 064 Taxes paid other than income tax 15, 348, 901 Bad debts Depreciation 60,198, 840 390, 463 Depletion 70S, 094, 554 Miscellaneous deductions Total statutory deductions 2, 918. 324, 591 Compiled net profits 140, 688, 220 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 !8, 945, 656 corporations Statutory net income 111,742,564 9, 706,168 Net loss for prior year deducted by concerns reporting net income for 1927 Statutory net income (H) after deducting net loss for prior year (I)... 102,036,396 Total tax 20, 078, 238 120, 609, 982 Compiled net profits (F) after deducting tax (K) Cash and sto k dividends distributed: 6 75, 079, 618 Cash dividends 16,125, 806 Stock dividends Total dividends distributed. 3 91, 205, 424 Transportation and other public utilities Trade $39, 550, 995, 520 7,286,027, SOS 497, 791, 331 130,836, 061 705, 809, 713 $1, 345, 629,122 232,180, 307 13, 014, 909, 219 I 58, 283, 020 547,253,959 | 11, 727, 749 25,639,233 | 15,165, 611, 840 ; 40, 955,443,394 1, 306, 908,140 619,995,200 26, 870, 369 793, 504, 223 20, 794, 656 10, 433,409,133 13,201,481,721 | 1, 964,130,119 | 32, 264, 968, 217 348, 688, 778 194, 540, 680 215, 829, 665 258, 972, 627 1,969, 773 6, 805, 932, 024 40,090,901,764 864, 541, 630 Service, professional, amusements, hotels, etc. $1, 488, 730, 964 24, 995,186 2, 046, 339, 470 Finance, banking, insurance, Nature of real estate, business and holding not given companies, stockbrokers, etc, $4, 046, 676, 784 3, 221, 009, 280 5, 376,905,230 4 $10, 238, 623 2, 938, 456 69, 089, 314 559,465, 037 3, 609, 303 26, 929, 530 352,873, 247 449, 866 1, 640, 818 3,588,635,968 I 13,556,929,578 j 86,325,562 755,446,314 137,351, 547 727,190, 083 * 912,338, 284 j 4, 059,169 3 5, 254, 837 956,656,889 52,412,730 I 348, 666 3 5, 603, 503 904,244,159 348,188 181, 705, 991 1, 687,289,182 3 1, 543, 856 553, 522, 525 127, 920, 337 681,442, 862 133, 717,167 I 46, 619,170 I 180,336,337 j 1.068, 957,947 192, 758,943 5, 276, 014 156, 622 1,261,716,890 I 5,432,636 794, 530,861 39, 084, 547 1,378.917,240 210,877,896 | 1,753,252,223 i 1,606,892,489 : 64,203,958 1, 671,096,447 Includes net profits from the sale of real estate, stocks, bonds, and other capital assets but not gross receipts from these items. Nontaxable income, other than interest on tax-exempt obligations and dividends on stock of domestic corporations as reported in Schedule L, is not included. 4 Includes for a limited number of returns the cost of securities purchased for customers. 5 Includes special nonexpense deductions of life insurance companies, see p. 15. 6 Cash dividends and stock dividends of capital stock life insurance companies not included. H > $ 1,758,585,014 2, 848, 986 106, 065, 941 444,636,099 J 1, 241, 228 68, 004, 747 1, 079, 434 281,068,376 '. 16, 322, 300 1, 617, 944 236,104,502 143, 012, 737 188, 062 5,393,178 681, 442 3, 098, 579, 763 4 8, 962,147, 236 I 80, 545, 576 3, 432, 666, 930 j 11,687,934,405 87,521,230 155, 969, 038 j 1,868,995,173 3 \f 195, 668 28, 570, 348 \ 127,398,690 j 11,300,385 I 116, 098, 305 28, 625, 757 127,343,281 70, 010, 769 572,893,192 j 1,391,236,927 j 12,319,687 ! Ul a Ul j Q O TABLE 14.—Corporation returns—Income statement showing analysis of compiled receipts and statutory deductions; also net profit (or deficit), net income, tax, and net profit after deducting tax, distributed by major industrial groups—Continued CO PART 2.-CORPORATIONS REPORTING NET INCOME [Income returned for the calendar year ended Dec. 31,1927] * Industrial divisions Manufacturing Distribution Aggregate A. Receipts, taxable income: Gross sales Gross profits jrom sales Gross proilts from operations other than amounts reported as gross sales Interest Miscellaneous receipts B. Receipts, tax-exempt income: Dividends on capital stock of domestic corporations Interest on Federal, State, and municipal bonds. C. Total compiled receipts 2 E. Statutory net income^ 1, 303, 634, 640 408, 630, 372 105,038,820,816 F. Compiled 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 JI. 7,363,542,704 3,368, 939, 898 18,620,392,312 64, 975, 398, 984 3, 068, 591,300 1, 543,516,930 512,969,488 2,493,195,405 299,349, 899 32,145,798,810 Total statutory deductions. _ ...__^_.,, ..,. products, Total manu- i Food beverages, and facturing ! tobacco Textiles and textile products Leather and leather products Rubber and related products $84, 667, 830,163 $505, 372, 594 $1,881,153,653 $47,877,832,991 19,483,419,014 $6,162, 400, 852 $1,388,084,370- $1,017,565,668 255,262, 046 19, 692,431,179 197,423, 668 681,117,181 ! 12,290,275,656 \ 2,052,430,002 1,321,675,220 284, 577,136 115,732,970,089 D. Statutory deductions: Cost of goods sold Interest paid Taxes paid other than income tax Bad debts Depreciation Depletion Miscellaneous deductions I Agriculture Mining and | and related quarrying j industries 91,098,421 7,189, 885 25,903,032 4,218,020 ! 564, 399 251, 987, 959 19,126,046 76, 548, 602 976, 340, 466 214,160, 732 748, 359, 495 60, 409, 914 32, 321, 099 94, 669, 056 31,034,217 7,917, 269 317,397,183 87, 720, 879 31, 389, 863 6, 622,152 634, 346, 351 [ 2, 267, 767, 746 50, 221, 811, 7469, 708, 831, 098 35, 847, 668 20, 015, 667 58, 435, 616 9, 064, 3, 897, 12, 925, 230 513 761 1, 418,163 4,367,511 7,464, 745 1, 228, 331 8, 701, 345 695, 931 9, 012,103 6,294,413,251 1, 415, 896,136 8, 708,935 433,191 1, 039, 958, 213 307, 948, 926 1, 200, 036,472 35, 587, 557, 335 7,430, 989, 012 4, 840, 725, 632 1,103, 507, 234 14,417, 970 39,034,084 66, 362,182 43,145,101 406,983, 449 18, 856, 646 51,146, 360 45, 231,106 54, 992, 821 6, 808, 844 413, 582, 517 2, 886, 559 5, 359, 853 20, 414, 055 20,117,174 163, 577, 992 6,457, 219 117, 689,109 24, 519, 580 124, 503,973 1,187,238, 615 159, 799, 725 14, 516, 024 195, 446 7,458,483 ! 141, 938, 736 573, 207 133,580, 733 3,806 174,898,594 390,488,119 7,985, 525, 673 1, 352,164, 510 791, 815,175 175, 716,139 762, 303, 622 14,845, 600 5, 054,482 5,076, 367 24,903, 793 550,986,758 1,952,507,597 45,878,046, 314 960, 562,935 10, 694,149, 273 83, 359, 593 1, 712, 265,012 4, 782,419 8,981,884, 261 78, 577,174 I 315, 260,149 4, 343, 765,432 38, 951, 486 276, 308, e 405,118,062 3,938,647,370 i 9,084, 998, 631 5, 859, 215, 624 623, 832, 467 38, 012, 015 585,820,452 435,197, 627 17,713,448 417,484,179 I 1,314,900,062 100, 996, 074 1,924,262 19,071,812 1 148, 379,071 79, 395, 278 9,142,126 70, 253,152 Ul H M Q Ul Q O I. Net loss for prior year deducted by concerns reporting net income for 1927 ..__ 6,504,006 12, 470,132 100,147,054 11, 483, 361 34, 032, 009 7,013,367 I 4,098,922 8, 737, 590,886 1,130, 674,128 9, 563, 475,145 72,073,168 i 9,053,541 ! 74,306,052 263,838,531 34,898,460 280,361,689 3,838,500,316 i 507,734,510 3,836,030,922 574,337,091 I 75,793,776 : 548,038,691 ( 383,452,170 I 50,341,461 384, 856,166 ! 92,058,445 | 12,229,044 88,767,030 I 66,154, 230 8, 849,421 70, 545, 857 Cash and stock dividends distributed: 5 Cash dividends Stock dividends 5, 785,475, 573 642,177,901 44, 820, 343 1,192, 384 255, 983,161 3, 907, 350 2, 392, 688, 750 \ 235,689,913 | 343, 280,132 j 184, 005, 483 69,898,298 ' 19,755,167 27,708,516 | 14,924,663 j 25,443,939 2,207,768 Total dividends distributed 6, 427, 653, 474 46,012,727 ! 259,890,511 413,178, 430 ; 42, 633,179 27, 651, 707 Statutory net income (IT) after deducting net loss for prior year (I) K. Total tax L. Compiled net profits (F) after deducting tax (K)_ 244,293,375 J. !8, 378, 663 | 203, 760, 650 Industrial divisions—Continued Manufacturing—Continued Distribution M Lumber and wood products A. Receipts, taxable income: Gross sales $1,865, 554, 521 Gross profits from sales 481,007,161 Gross profits from operations other than amounts re17,643,512 ported as gross sales 11,030,437 Interest _ Miscellaneous receipts _. 29, 615, 897 B. Receipts, tax-exempt income: 5, 969, 415 Dividends on capital stock of domestic corporations Interest on Federal, State, and municipal bonds 1, 928, 664 C. Total compiled receipts 2 | 1,931,742,446 \ Chemicals and allied substances Paper, pulp, and products Printing and publishing $1 341, 846, 362, 137, .1, 827, 320, 325 $6, 200, 524, 496 671,703,228 , 736,527, 405 5, 707, 7, 03P 39, 272, 7, 920, 1, 585, 1,403,365, 836 Stone, clay, and glass products $1, 323, 086, 461, 765, Metal and metal products All other Ul 1-3 industries o I—I 687, 261, 509 $15,580,768,558 | $1, 4, 099, 552, ', 138 \ 563, 638,227 290, 444,836 7, 993,144 35, 593, 674 308,190, 284 24, 984, 398 107, 071, 944 7,132, 6,102, 16, 938, 222, 794,730 85, 086,609 318,190, 537 17, 687, 241 11,329,879 28,180, 919 360, 481 314,421 158, 560, 209 11, 321, 352 3, 849, 2, 720, 50,125, 855 47, 846,138 16, 582, 795 2, 240, 643 24, 3, 2,189,026,881 I 6,810,652,683 1,359,829,789 j 16,304,812,427 I a o g 1,763,282,986 1 Fiscal and fractional (part year) returns are inclu^ov*. «oo p. 1. *. uded. See 2 Includes net profits from the sale of real estate, stock, b bonds, and other capital assets but not gross receip ts from these items. exempt obligations and dividends on stock of domestic corporations as reported in Schedule L, is not included, 6 Cash dividends and stock dividends of capital stock life insurance companies not included. Nontaxable income, other than interest on tax- CO TABLE 14.—Corporation returns—Income statement showing analysis of compiled receipts and statutory deductions; also net profit (or deficit), net income, tax, and net profit after deducting tax, distributed by major industrial groups—Continued CO oo PART 2.—CORPORATIONS REPORTING NET INCOME—Continued Industrial divisions—Continued Manufacturing—Continued Distribution Lumber and wood products D. Statutory deductions: Cost of goods sold Interest paid Taxes paid other than income tax Bad debts ._ Depreciation Depletion _ Miscellaneous deductions E. _ _ Total statutory deductions Paper, pulp, and products $1, 384, 547, 360 21,384, 673 23,815,165 11,109, 285 44,881, 651 30,238,384 282,459, 352 $979,709, 542 19,620, 577 14,893, 593 3,231, 385 46,773,496 1,338, 272 204,304, 504 1,798,435,870 1,269,871,309 Printing and publishing Chemicals and allied substances $1,155, 617, 097 $4, 463, 997,091 21, 085, 928 55, 424, 467 71,104,206 19,003,144 21, 349, 789 16,433, 444 238, 670,027 44, 644,579 75, 920,161 84, 679 706,007,455 1, 218,448,109 JJi: 6,144, 913,850 Stone, clay, and glass products Metal and metal products $861, 321, 043 $11, 481, 216, 420 11, 143, 698 131, 848, 617 12, 665, 503 147, 394,078 5, 367, 059 43,813,820 56, 708, 701 406,193,061 2, 364, 303 22, 534,129 246, 427,043 2, 472, 566, 575 1,195, 997, 350 14, 705, 566, 700 All other manufacturing industries $1,123, 623, 282 14, 231,810 12, 619, 575 10,208,395 32, 458,449 328, 346 387, 237, 740 1, 580, 707, 597 F. Compiled 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 _ 133, 306, 576 9,506, 656 27, 674,902 169, 881, 561 6, 569, 582 97,971, 993 18, 823,438 II. Statutory net income I. Net loss for prior year deducted by concerns reporting net income for 1927_ 125,408,497 123,987,811 | 198,475,653 495, 857,272 157, 262,857 1, 501, 273, 734 163, 751,951 4,474,624 3,074,225 | 3,965,318 8, 398,156 1, 698, 714 14, 568, 659 7, 339, 699 120,933,873 15, 611, 798 117, 694. 778 120,913,586 i 16,063,362 I 117,431,105 194,510,335 25,123,328 201, 027, 227 487,459,116 65,210, 503 600, 528, 330 155, 564,143 20, 563, 697 143, 268, 742 1, 486, 705, 075 198,066, 290 1,401,179, 437 156,412,252 20,325,669 162, 249,720 Cash and stock dividends distributed:5 Cash dividends Stock dividends 95, 527, 602 7,044, 795 58,710, 752 9, 704,811 133, 228, 056 16, 661, 306 457, 715,144 11, 933, 508 82, 309,927 5,154,134 927, 903, 360 72, 830,457 56,855,839 5, 575, 006 Total dividends distributed 102,572,397 149,889,362 469, 648,652 87,464,061 1,000, 733,817 62,430,845 J. Statutory net income (H) after deducting net loss for prior year (I). K. Total tax Ty. Compiled net profits (F) after deducting tax (K) 133,494, 467 226,150, 555 665,738,833 | 163, 832,439 1, 599, 245, 727 o 182, 575, 389 3 Q o 7,898,079 .8,415,563 | g Industrial divisions—Continued Distribution A. Receipts, taxable income: Gross sales C. D. E. F. G. H. I. J. K. L. Gross profit from operations other than amounts reported as gross sales Interest Miscellaneous receipts Receipts, tax-exempt income: Dividends on capital stock of domestic corporations Interest on Federal, State, and municipal bonds Total compiled receipts 2 Statutory deductions: C ost of goods sold Interest paid Taxes paid other than income tax Bad debts Depreciation Depletion Miscellaneous deductions Total statutory deductions Compiled net profits Deduction from net profits to arrive at net income as defined in revenue act: Tax-exempt interest and dividends received on capital stock of domestic corporations Statutory net income Net loss for prior year deducted by concerns reporting net income for 1927 S t a t u t o r y net income (II) after deducting net loss for prior year (I) Total tax Compiled net profits (F) after deducting tax (K) Cash and stock dividends distributed: Cash dividends Stock dividends Total dividends distributed Trade $2, 014, 746, 483 Gross profits from sales B. Transportation Construction i and other public utilities 875,849,328 322, 768, 567 13, 567, 230 39,511,085 22, 590, 566 2, 764, 432 2, 415, 948, 363 ' $918,128, 329 186, 316, 997 11,276,681,673 462,965, 392 24,114, 961 12, 868, 205, 352 Service, professional, amusements, hotels, etc. Finance, banking, insurance, Nature of real estate business and holding not given companies, stockbrokers.etc. $32,388,724,442 I 6,147,765,846 ! 410,037,306 ' $1,133,644,038 109,906,080 20,434, 803 558,689,875 1, 506, 306, 975 45,518,141 j 10,173,046 ! 20, 530, 624 1, 237, 817 33, 523,048, 890 I 2, 682,154, 257 $3, 252, 539, 494 2, 796, 653,931 3 4, 350, 882, 509 $7,000,124 1, 584,194 37, 509,066 396, 934,023 273,988, 206 2, 446,474 149, 363 11,070,998 163 48, 689, 221 H > i1 1, 638, 897,155 22, 520, 591 8, 989, 920 9, 863, 440 42, 735, 604 247, 716 496,178, 976 2, 219, 433, 402 | 11,518,914 8. 578, 347, 370 10, 792, 244, 938 196, 514, 961 2, 075, 960, 414 26, 240, 959, 096 267, 703, 230 156, 690, 395 152, 468, 832 205, 346, 827 1,221,395 5, 286,097, 723 32, 310, 487, 498 1, 212, 561, 392 487,080, 353 55, 691,187 21, 768, 441 1, 588, 880,061 12, 319, 687 1,156, 870, 205 39, 084, 547 1, 576, 560, 374 210. 877. 896 1,865,082,518 1,117,785,658 137, 351, 547 1, 075, 209, 845 244, 463, 850 11,300,385 233,163, 465 28, 625, 757 237, 606, 534 1, 470, 421, 068 181, 705, 991 2, 012,050,036 1,445, 209, 069 55, 840, 209 522, 500, 211 122, 680, 208 645,180,419 125.018, 297 35, 674, 997 926,134,485 172, 919, 503 160, 693, 294 1,099,053,988 993, 236,082 535,415,915 18, 923, 729 654, 802, 928 55, 42, 10, 94, 588, 686 813,108 597, 204 536,103 277,033 2, 212,109, 832 1, 268, 372, 617 734, 591 315, 630, 332 391, 737 149,105, 634 186, 245 159,043,095 468, 680 2, 942, 361 164,528 3 6, 982,148, 097 40,004,426 2,415.921,966 | 8,877,242,136 j 41,950,207 266,232,291 I 2,193,756,027 6, 739,014 I 25, 354, c 171,159, 963 9, 706,168 161,453, 795 20, 078, 238 176,436, 723 < 670,922, 229 I 1, 522, 833, 798 52, 412, 730 2, 595,837 H M O XJ1 3 o o g 4,143,177 348, 668 5 70, 098,071 14,120,197 84,218,268 1,501,049,278 3,176,320 2 Includes net profits from the sale of real estate, stocks, bonds, and other capital assets but not gross receipts from these items. Nontaxable income, other than interest on tax-exempt obligations and dividends on stock of domestic corporations as reported in Schedule L, is not included. 3 Includes for a limited number of returns the cost of securities purchased for customers. 4 Includes special nonexpense deductions of life insurance companies. See p. 15. 5 Cash dividends and stock dividends of capital stock life insurance companies not included. CO CO TABLE 14.—Corporation returns—Income statement showing analysis of compiled receipts and statutory deductions; also net profit (or deficit), net income, tax, and net profit after deducting tax, distributed by major industrial groups—Continued PART 3.—CORPORATIONS REPORTING NO NET INCOME [Income returned for the calendar year ended Dec. 31, 1927] i Industrial divisions Manufacturing Distribution Aggregate Agriculture and related industries Mining and quarrying Total manufacturing A. Receipts, taxable income: $22,195,837, 948 $148, 813,141 $1, 308, 310,143 $13, 054, 049, 729 Gross sales 6 8 3 2 | 33, 33 513 716716 281,359,411 | 2,156,620,828 Gross profits from sales 8,684,584,288 513, Gross profits from operations other than | 136, 018, 372 16, 600, 991 147,807,860 amounts reported as gross sales 2,056,119,720 101, 393,054 15,426,842 2, 662, 689 Interest 620,449,287 237, 631, 750 84,723,564 16,621,999 Miscellaneous receipts 3,847,163, 713 B. Receipts, tax-exempt income: Dividends on capital stock of domestic corpora59, 695,105 3, 945, 962 20,717,315 tions 354,441,061 5, 689,455 632, 589 2, 551, 658 Interest on Federal, State, and municipal, bonds. 92,195,396 C. Total compiled receipts 2_. D. Statutory deductions: Cost of goods sold Interest paid Taxes paid other than income tax_. Bad debts Depreciation Depletion Miscellaneous deductions E. Total statutory deductions F. Statutory 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. Statutory deficit— Food products, beverages, and tobacco Textiles a n d textile products $4,128,947,126 $1, 479,996, 275 868, 816,973 182, 757,296 Leather and leather products Rubber and related products $304, 793, 779 81,042, 504 $396, 420, 358 92, 996, 325 8, 333,829 32, 963, 419 36, 219,175 7, 916,116 3,449, 512 28, 399, 584 799,924 1, 265, 771 8, 522, 606 896, 620 1, 047, 074 8, 843, 058 5, 819,077 798, 803 2, 306,128 471,098 656,977 178, 791 64,873 57, 389 29,166,207,125 j 189,277,371 1, 579, 537, 382 13, 594, 477, 465 4, 213, 081,429 1, 522, 538, 713 316, 217,848 407, 329, 372 18, 511, 303, 660 1, 306, 326, 849 470,568,666 301,233,055 853,183,893 202,406,048 9, 546, 287, 873 115, 299, 425 16, 251, 387 8,038,343 2,464,458 9,661,411 2, 939, 078 91,937, 922 1, 026, 950, 732 69,974, 251 37, 674, 697 4,742, 015 106,403, 618 88, 650, 943 468, 796, 433 10, 897, 428, 901 270, 506, 202 143, 282, 081 78, 652, 621 400, 720, 824 97, 770,400 2,491, 784, 515 3, 760,130,153 66,488, 457 16, 245, 324 14, 779,923 46, 048, 456 131, 572 410, 830, 303 1, 297, 238,979 25, 506, 257 12, 647, 687 8,472,073 29, 326,475 87, 533 267, 298,412 273, 751, 275 4,082,537 ' 1,896, 721 4, 284,867 3, 560, 335 11, 531 49, 497,404 303,424,033 13,157,976 3,616,942 3, 882, 979 9,971, 791 | 31,191,310,044 246, 592,024 1,803,192, 689 14, 380,145, 544 4, 314, 654,188 1, 640, 577,416 337,084,670 426,563,596 2,025,102, 919 57, 314,653 223, 655, 307 785,668,079 101, 572, 759 118,038,703 20, 866, 822 19, 234, 224 446,636,457 4, 578, 551 23, 268,973 65, 384, 560 6, 617, 8 2,471,739,376 61,893,204 246, 924, 280 851,052, 639 108,190, 639 92, 509. 875 2, 777, 226 835, 768 122, 262 120,815,929 21, 702, 590 19, 356,486 S3 I1 O a o Cash and stock dividends distributed: 8 Cash dividends Stock dividends. _ Total dividends distributed 641, 312, 732 60, 323, 344 2, 323,148 228, 396 73, 962, 670 1, 374, 441 209, 952, 374 12, 323, 925 701, 636,076 2, 551, 544 75, 337, 111 222, 276, 299 22,642,981 1, 092,134 1 i 23, 735,115 1 11,461,525 1,178, 843 1, 575, 888 27, 370 32, 918,853 84,467 12, 640, 368 1, 603, 258 33, 003, 320 Industrial divisions—Continued Manufacturing—Continued Distribution Lumber and ; wood products A. Receipts, taxable income: j Gross sales I $829,240,723 Gross profits from sales j 140,861,789 Gross profits from operations other than amounts re- I ported as gross sales _i 9,886, 308 Interest ! 5,171,522 Miscellaneous receipts I 26,321,339 B. Receipts, tax-exempt income: Dividends on capital stock of domestic corporations 3,853,794 Interest on Federal, State, and municipal bonds i 513,210 C Total compiled receipts 2 874,986, 896 Paper, pulp, and products $254, 435, 084 Jfi, 894,139 Printing and publishing Chemicals and allied substances $315, 908, 694 $1, 835, 664, 672 536,919, 650 106, 519,906 Stone, clay, and glass products All other Metal and metal products manufacturing industries $234, 971, 386 $2,830,390, 758 47, 664,937 511,012, $443, 280,874 97,134,983 1,154, 722 7, 352, 074 3, 274, 243 49, 213, 449 1, 002, 664 10, 813, 761 34, 377, 321 21, 727, 282 45, 947, 601 1, 621, 955 668,873 5, 784, 268 18,141, 23,996, 48,931, 3, 676, 956 2,748, 305 14, 574, 763 1, 383, 400 105, 022 3,478,152 66, 812 31,361, 317 1, 490, 077 303, 534 487, 953 6,913, 1, 439, 3, 554, 335 80, 897 267, 704, 545 380, 483, 532 1, 970, 568, 270 243, 837, 969 2, 929, 812, 761 I H i—i O 467, 916,130 1 Fiscal and fractional (part year) returns are included. See p. 1. Includes net profits from the sale of real estate, stocks, bonds, and other capital assets but not gross receipts from these items, Nontaxable income, other than interest on tax-exempt obligations and dividends on stock of domestic corporations as reported in Schedule L, is not included. e Cash dividends and stock dividends of capital stock life insurance companies not included. Q O 2 CO fcO TABLE 14.—Corporation returns—Income statement showing analysis of compiled receipts and statutory deductions; also net profit (or deficit), net income, tax, and net profit after deducting tax, distributed by major industrial groups—Continued to to PART 3.-C0RP0RATI0NS REPORTING NO NET INCOME—Continued Industrial division—Continued Manufacturing—Continued Distribution Lumber and wood products D. Statutory deductions: Cost of goods sold Interest paid Taxes paid other than income tax Bad debts Depreciation Depletion Miscellaneous deductions E. Total statutory deductions Paper, pulp, and products Printing and publishing Chemicals and allied substances $688, 378, 934 27, 312, 299 15, 234, 739 7, 075, 440 31, 550,146 22, 027, 026 173, 336,150 $213, 540, 945 9, 929,179 3, 354, 665 1, 025, 927 9, 887, 653 154, 822 41, 937, 328 $209, 388, 788 5, 884, 306 1,854,367 5, 206,185 10, 003, 202 70, 882 179, 318,833 $1, 298, 745, 022 50, 341, 232 44, 250, 342 11,194, 008 127, 608, 284 71, 203, 787 444, 743, 216 964,914,734 279, 830, 519 411, 726, 563 2, 048, 085,891 12,125, 974 31, 243, 031 77, 517, 621 F. Statutory 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 89, 927, 838 | H. 94, 294, Stone, clay, and glass products $187, 5, 2, 1, 11, All other Metal and metal products manufacturing industries 306, 449 659, 330 774, 644 763, 213 496, 837 289,112 62,112, 670 $2, 319, 378, 432 52, 211, 555 37, 404, 635 16, 529, 638 109,179, 698 3, 710, 388 624, 350, 631 $346,145, 891 9,933,074 4, 002, 015 4, 438, 368 12, 087,947 83, 747 145, 849, 693 271,402, 255 3,162, 764,977 522,540, 735 27, 564, 286 232, 952, 216 54, 624, 791, 487 8, 352, 921 3, 635, 232 773 241, 305,137 58, 259,837 Hi a Q O 3, 544, 964 842 13,614,396 34, 787, 995 110, 369, 015 Cash and stock dividends distributed:5 Cash dividends Stock dividends 13, 057,962 2,627, 673 7,155, 248 223, 731 4,520,708 737,569 63, 565, 479, 253 965 3, 625, 084 662, 077 28, 979,120 3,942,256 20,449, 752 1, 267,840 Total dividends distributed 15, 685, 635 7, 378, 979 5,258,277 I 64, 045, 218 4, 287,161 32, 921,376 21, 717, H 605 1, 488, 422 Statutory deficit $ H i—I Xfl 4, 367, 004 32, 851, 394 28, 355, 592 K Industrial divisions—Continued I Distribution Construction A. Receipts, taxable income: Gross sales Gross profits from sales Gross profits from operations other than amounts reported as gross sales Interest Miscellaneous receipts B. Receipts, tax-exempt income: Dividends on capital stock of domestic corporations Interest on Federal, State, and municipal bonds C Total compiled receipts D. Statutory deductions: Cost of goods sold Interest paid Taxes paid other than income tax Bad debts Depreciation Depletion Miscellaneous deductions . Total statutory deductions-. E. F. Statutory 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. Statutory deficitCash and stock dividends distributed:5 Cash dividends Stock dividends Total dividends distributed. $522, 393, 857 74, 778, 376 87,972, 964 3, 903,417 25, 203, 552 2, 936, 484 654,174 643, 064,448 Transportation and other public utilities Trade Service, professional, amusements, hotels, etc. Finance, banking, insurance, Nature of real estate business and holding not given companies, stockbrokers, etc. $7,162, 271, 078 1,138,261,957 $427, 502, 793 45, 863, 310 1, 738, 227, 546 87, 754,025 20, 929, 981 147,119, 838 $355, 086,926 4, 560, 383 540, 032, 495 $794,137, 290 3 424, 355, 349 3 1,026,022, 721 $3, 238, 499 1, 354, 262 31, 580, 248 84, 288, 567 1, 524, 272 12, 764, 879 1, 554, 703 7,432,394,504 6, 398, 906 403, 001 906,481,711 162, 531, 014 78, 885, 041 2,485, 931, 415 1,162, 829 300, 503 37, 636, 341 2,297,406,488 | > i o 447, 615, 481 12,170, 542 4, 098,144 5, 485, 461 17, 463, 236 142, 747 211,915,578 698, 891,189 313, 634, 872 84, 578, 219 7, 946, 640 138, 621, 699 9,275,742 1, 855, 008, 904 3 2,409,066,076 1,024,009,121 80, 985, 548 37, 850, 285 63, 360,833 53, 625, 800 748,378 1, 519, 834, 301 7, 780, 414, 266 50, 477, 255 25,191, 639 5, 725, 096 48, 476, 634 404, 409 886, 469, 931 1, 016, 744, 964 490, 212, 397 129,005, 767 131, 962, 742 77, 061, 407 2,450, 817 3 1, 979, 999,139 2,810, 692, 269 2,114,395 849, 491 893,189 1,149, 264 23, 534 40, 541,150 45, 571, 023 55, 826, 741 111,659,588 348,019, 762 110, 263, 253 324, 760,854 7,934, 682 3, 590, 658 59, 417, 399 85, 812, 839 14, 319, 582 362, 339, 344 6, 801, 907 * 241,416, 055 1,463, 332 197,472,427 117,065,160 566,176, 909 9, 398, 014 161, 683,420 8, 363, 749 31, 022,314 5, 240,129 170,047,169 36,262,443 10,944,173 19,643,043 142,823, 462 19,839,440 162,662, 902 2, 252,828 3,482 2, 256, 310 4,981, 547 2, 005, 609 6, 987,156 2 Includes net profits from the sale of real estate, stocks, bonds, and other capital assets but not gross receipts from these items. Nontaxable income, other than interest on taxexempt obligations and dividends on stock of domestic corporations as reported in Schedule L, is not included. 3 Includes for a limited number of returns the cost of securities purchased for customers. * Includes special nonexpense deductions of life insurance companies. See p. 15. » Cash dividends and stock dividends of capital stock life insurance companies not included. 02 Q O CO fcO CO TABLE 15.—Corporation returns—Income statement showing analysis of compiled receipts and statutory deductions; also net profit, net income, tax, and profit after deducting tax; distributed by major industrial groups and expressed as percentages of the total of such receipts as compiled ALL CORPORATIONS [Income returned for the calendar year ended Dec. 31,1927]l Industrial divisions Distribution A. Receipts, taxable income: Gross sales Gross profits from sales (per cent of gross sales) Gross profitsfrom operations other than amounts reported as gross sales Interest Miscellaneous receipts -. B. Receipts, tax-exempt income: Dividends on capital stock of domestic corporations Interest on Federal, State, and municipal bonds C. Total compiled receipts 2 D. Statutory deductions: Cost of goods sold Interest paid Taxes paid, other than income tax Bad debts Depreciation Depletion Miscellaneous deductions E. Total statutory deductions F. Compiled 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. Statutory net income I. Net loss for prior year deducted by concerns reporting net income for 1927 J. Statutory net income (H) after deducting net loss for prior K. TotaltaxII"IIIIII"IIIIIIIIIIIIIIIIIIII"III"IIIIIIIIIIII! L. Compiled net profits (F) after deducting tax (K)__ Aggre- Manufacturing AgriculI Food ture and Mining Leather Rubber Lumber Paper, I Printing and related Total products, Textiles pulp and and and and and beverindustries quarrying manuand publishleather related wood textile facturing ages, and products products ing products products products tobacco .58 1.99 1.74 .49 1.55 .49 .47 .94 .56 .30 1.11 18.64 . 57 .30 1.24 1.34 .26 100. 00 .59 .15 100. 00 .27 .05 100. 00 .14 .12 100. 00 I .11 .05 100. 00 .61 .03 100. 00 51.50 3.73 3.27 58. 53 2.78 2.29 4.16 1.27 32.03 96.61 3.39 5.91 6.06 22.69 98.51 1.49 72.84 1.06 .87 .38 2.49 .36 16.42 94.42 5.58 80.39 .96 .51 .25 1.48 78.52 .88 .74 .37 1.88 79.52 .69 .50 .62 1.04 73.64 1.93 .60 .62 2.41 12.66 96.25 3.75 13.55 95.94 4.06 13.00 95.37 4.63 13.10 | 1.20 ! 4.96 j 10.09 .89 3.90 1.15 .34 100. 00 .99 | .15 I 100. 00 | 57.62 3.02 1.39 2.31 28.77 94.02 5.98 .16 .37 1.13 97.77 19.69 83. 52 .35 '6.01 97.78 17.79 79. 60 ! 35. SO .56 97.70 $4.68 95.48 S3. 71 73. 75 21.88 6.50 2.75 15.51 .65 .25 97.73 .35 ! .09 I 95.52 I 25. 25 \ .41 I .86 | 2.55 I 83.41 36.31 13.22 .35 1.81 .56 i .13 100.00 .10 ! 100. 00 71.41 1.77 1.09 .25 3.39 .09 14.74 92.74 7.26 53.12 1.05 .81 .84 2.13 16.64 95.84 4.16 73.86 1.73 1.39 .65 2.72 1.86 16.24 98.45 1.55 9.06 100.00 34.46 92.41 7.59 33. 55 66. 45 | 107.14 2 7.14 13.22 86.78 8.55 91.45 6.46 3.44 75.10 93.54 96.56 15.40 84.60 28.27 71.73 90.94 16.02 83.98 2.82 23. 81 21. 07 2.82 2.20 10.73 8.76 6.81 10.32 2.53 2.03 72.28 13.04 86.86 43.14 28.08 71.92 2 28.21 58.97 41.03 83.66 14. 29 85.71 89.25 14.51 85.49 82.81 15.87 84.13 87.80 15.26 84.74 77.79 14.71 85.29 61.41 35.99 64.01 88.41 13.24 86.76 81.95 12.89 87.11 24.90 s QQ o o Industrial divisions—Continued Manufacturing—Continued Distribution jTransporI Chemi- | Stone, 'Allother i cals and | clay, and »™f JHK, manufac[allied sub-1 stances produc'tsj t u ™S A. Receipts, taxable income: Gross sales Gross profits from sales (per cent of gross sales) Gross profits from operations other than amounts reported as gross sales ! Interest j Miscellaneous receipts j Receipts, tax-exempt income: Dividends on capital stock of domestic corporations \ Interest on Federal, State, and municipal bonds j Total compiled receipts 2 Statutory deductions: Cost of goods sold Interest paid i, Taxes paid, other than income tax j Bad debts j Depreciation. i Depletion j Miscellaneous deductions ! Total statutory deductions \ Compiled net profits ; Deduction fromnet profits to arrive at netincomeasdennedinrevenueact:! Tax-exempt interest and dividends received on capital stock of do- !j mestic corporations _. Statutory net income j Net loss for prior year deducted by concerns reporting net income for 1927.! Statutory net income (H) after deducting net loss for prior year (I) j Total tax _| Compiled net profits (F) after deducting tax (K). I tion Trade public utilities Finance, banking, Service, insurance, profes- real estate sional, and Nature of amuse- holding business ments, comnot given hotels, panies, etc. stockbrokers, etc. 96.57 I8.48 97.15 32.70 95.71 ' 25.07 | 95.49 31.01 82.94 28.23 3.90 .53 1.78 .55 .42 1.42 1.26 I .57 ! 1.91 .96 .63 1.92 13.43 .57 2.12 8.87 1.53 85. 82 1.22 .32 1.72 41.48 .70 57.02 2.16 .14 .26 .20 100. 00 .90 .10 100.00 .11 100. 00 3.61 .17 100. 00 .14 .03 100.00 .75 .05 100. 00 .30 .25 100.00 i 65. 57 1.20 1. 31 .37 4.17 1.68 18. 97 65.39 1.05 .96 .44 4.25 .17 19.24 71.72 i .96 I .96 .31 j 2.68 | .14 i 16.12 ! 93.27 6.73 91.50 I 8.50 92.89 I 7.11 I 65.87 1.08 .75 .66 2.00 .02 23. 89 94.27 5.73 65.73 1.42 94.60 | 64. 31 11.02 88.98 93.35 15.09 84.91 91.49 5.40 ! 1.25 I 92.22 1.06 i 91.16 ! 14.49 i 85.51 I 82.45 5.74 76.71 | 15.89 I 84.11 | 17.76 68.21 1.13 .43 .50 1.97 .01 23.15 78.78 .85 95.40 4.60 8.62 4.09 .18 5.23 .14 68.79 87.05 ! 12.95 ! .53 .63 .01 16.61 97. 89 2.11 20.57 79.43 6.90 72.53 14.27 85.73 29.17 70.83 .63 70.20 i 10.74 89.26 ! 8.10 91.90 4.52 87.38 15.89 84.11 XJi 100. 00 2.96 1.89 .45 3.99 .02 86.34 29.85 23.76 3 39. 66 11.86 3.40 80.04 4.13 2.60 100.00 | 4.18 .52 100. 00 12.97 t 3.28 j 3.30 1.44 95.65 4.35 2.07 1.74 .04 66.11 86.21 13.79 1.25 1.87 .22 93.30 101. 38 2 1.38 18.32 4 48.81 339. 49 81.68 7.25 51.19 2.81 74.43 I 18.35 81.65 48.38 9.72 90.28 5 439. 49 29.16 5 468. 65 29.12 5 129.12 12 Fiscal and fractional (part year) returns are included. See p. 1. Includes net profits from the sale of real estate, stocks, bonds, and other capital assets but not gross receipts from these items. Nontaxable income, other than interest on tax exempt obligations and dividends on stock of domestic corporations as reported in Schedule L, is not included. 3 Includes for a limited number of returns the cost of securities purchased for customers. 4 Includes special nonexpense deductions of life insurance companies. 8 Deficit, I h—I Ul 1-3 a Ul Q U g CO to Serial No. TABLE 16.—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; also inactive corporations reporting no income data [Income returned for the calendar year ended Dec. 31,1927 *] Corporations reporting net income Total number of re- Number loss for turns Gross income Net income Net of reprior year turns Industries Agriculture and related industries: Farming—Cotton, grain, stock; horticulture and all other farming, including lessors.._ 2 Related industries—Forestry, fishing, ice harvesting, and other related industries, including holders and lessors Corporations reporting no net income Inactive corporations—No income data reNumber portedDeficit Income tax of re- Gross income Number turns of returns U 1 Total agriculture industries .__ 3 4 5 6 7 Total mining and quarrying Manufacturing: Food products, beverages, and tobacco— Bakery and confectionery products Canned products—Fish, fruit, and vegetables, poultry, etc 10 Mill products—Bran, flour, feed, etc 11 Packing-house products—Fresh meats, ham, lard, bacon, meat canning, byproducts, etc 3,903 $531,283,594 $63, 525, 363 $5,467,612 $7, 243, 682 3,805 $149,612,118 $52,790,173 746 1,451 542 102,498,358 15,051, 811 1,036, 394 1,809,859 655 39, 032, 664 9,103,031 254 9,905 4,445 633, 781,952 78, 577,174 6, 504, 006 9, 053, 541 4,460 188, 644, 782 61, 893, 204 1,000 1,751 310 536,296,495 73,011,449 2,496, 706 9,476,437 818 354,811,698 33, 606,677 623 3,471 4,819 1,087 . 1,606 784, 792,154 483,934, 035 61, 555, 783 63, 660, 684 2,939,187 5,605, 759 7, 764, 569 7,612, 281 2,044 2,420 632, 526, 997 486, 320,300 81, 858,294 95,164,820 340 793 2,300 1,103 398,109,546 56,803, 291 977,623 7, 382, 331 986 75, 892,150 19, 239,299 211 17,055,190 3,516 and related Mining and quarrying: Metal mining—Iron, copper, lead, zinc, gold, silver, quicksilver, etc Nonmetal miningCoal, bituminous and anthracite, peat, coke, etc Oil and gas. ._ . .. Other minerals—Asbestos, clay, granite, precious and semiprecious stones, salt mines, etc__ __ Mining and quarrying, n. e. s.,2 lessors and holders 8 9 8,454 H IS M in H M Q O 6,178 1,126 56,718,247 21,277,456 450,857 2, 662,842 1,536 27,434, 579 18, 519 5,232 2,259,850,477 276, 308, 663 12,470,132 34, 898,460 7,804 1, 576, 985, 724 246, 924, 280 5,483 3,286 1,887 1,301,450,345 113, 818,015 2,199, 599 14, 793,251 1,271 258,643,414 15,649,990 128 1,745 1,463 846 912 646,632,847 1,272,923,295 51, 252, 398 42,152,645 1, 231, 802 1,475,972 6, 526,956 5, 209,040 787 481 139, 240,464 213, 569,106 16,888,387 5, 550,050 112 70 692 425 1,927,172,026 28,805,185 597,274 3,733,984 257 3,064,943,811 20,866,678 10 o 12 13 14 15 Sugar—Beet, cane, maple, and products Soft drinks—Wine, cereal, beverages, mineral water, brewing and distilling.. Tobacco, cigarettes, cigars, snuff, etc Other food products—Artificial ice, butter substitutes, cereals, coffee, spices, dairy products, etc., food products, n. e. s.2 Total food products, beverages, and tobacco.. 16 18 20 21 22 Textiles and textile productsCotton goods—Dress goods, plain cloth, etc., napping and dyeing Woolen and worsted goods—W^ool yarn, wool carpets, wool pulling, etc.. . . . . Silk and rayon goods—Silk fabrics, spinning, etc Carpets, floor coverings, composition floor covering, tapestries, etc Textiles, n. e. s.,2 cord, felt, fur, hospital and surgical supplies, linen, and other textiles, etc _ Clothing—Custom-made, factory-made, coats, underwear, millinery, and clothing, n. e. s 2 Knit goods—Sweaters, hosiery, etc Total textiles and textile products.. 23 24 25 26 Leather and leather productsBoots, shoes, slippers, etc _ Other leather products—Gloves, saddlery, harness, trunks, finishing and tanning leather, etc 220 98 791,079,470 34, 917, 569 1, 991, 653 4,432, 214 102 131,918, 363 18,452, 544 20 5,512 2,161 3,690 1,113 2, 235, 424, 295 349, 749, 781 129, 278, 361 60, 821, 711 3,041,177 618, 669 16, 398, 290 7,955, 069 1,623 940 301,989, 541 78,452,450 14, 747,080 13, 561, 264 199 108 445 261 1,177, 776,887 124, 774, 568 327, 215 16, 744,972 169 23, 525,477 2,474, 646 15 15, 524 9,232 9, 702, 208, 946 585, 820,452 11,483,361 75, 793, 776 5,630 4, 212, 282, 626 108,190, 639 662 998 672 1, 204, 844, 841 102,107, 690 16,473, 884 11,457,894 308 196, 392, 244 26, 265, 737 18 597 305 502, 062, 702 24, 788, 251 3,485, 515 2, 787, 085 266 185,148, 572 16, 058, 073 26 831 403 558,082, 099 60,989, 845 1, 397, 927 7,960, 751 408 268,659, 853 15, 222, 579 20 f 126 65 174, 323,150 15, 321, 646 35, 594 2, 040,113 58 35, 658,108 2,825, 609 3 a 3,350 2,083 1, 311,184,145 90, 374,693 8, 541,433 10, 696, 395 1,219 260, 208, 018 23, 321,112 48 H O 6,768 1,181 3,998 714 1, 903, 386,180 631, 518, 031 82, 747, 575 41,154,479 2, 698, 093 1, 399, 563 10,154,183 5, 245, 040 2,650 434 471, 703, 261 104, 297, 559 27, 203, 323 9, 919, 496 120 g 33 ^ 13,851 8,240 6, 285,401,148 417,484,179 34, 032,009 50, 341,461 5,343 1, 522, 067, 615 120, 815, 929 268 % 1, 294 741 909, 373,174 65, 683, 624 4, 661, 051 8,123, 837 512 194, 498,192 12, 768, 770 41 1,117 707 505, 827, 031 33, 388,188 2, 352, 316 4,105, 207 391 121, 540, 865 8, 933, 820 19 Total leather and leather products. _ 2,411 1,448 1, 415, 200, 205 99, 071, 812 7, 013, 367 12, 229, 044 903 316, 039, 057 21, 702, 590 60 Rubber and related productsTires and tubes, etc Other rubber goods—Boots, shoes, hose, and artificial rubber ... . Bone, celluloid, and ivory products 175 64 828, 353, 765 51, 398, 483 3,482, 962 6,430, 817 96 372, 652, 086 15, 275,682 15 354 126 210 61 168, 914, 842 42, 256, 415 15, 929, 818 2, 924, 851 432, 830 183, 130 2, 056, 473 362,131 128 60 25, 447, 209 9,172, 688 3, 006, 440 1, 074, 364 16 5 Total rubber and related products.. 655 335 1, 039, 525, 022 70, 253,152 4, 098, 922 8, 849, 421 284 407, 271, 983 19, 356, 486 36 1 Fiscal and fractional (part year) returns are included. See p. 1. 2 Ui O g M N. e. s., not elsewhere specified. CO TABLE 16.—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; also inactive corporations reporting no income data—Continued Serial No. Industries Manufacturing—C ontinued. 28 29 Lumber and wood p r o d u c t s Sawmill and planing-mill products Other wood products—Carriages and wagons, furniture, baskets, etc. Total lumber and wood products ___ CO CO 32 33 34 35 36 37 38 39 40 41 42 43 Paper, pulp, and products. __ Printing and publishing Chemicals and allied substancesPetroleum and mineral oil refining Chemicals proper, acids, compounds, etc -_ Allied chemical substances—Drugs, oils, paints, soaps, and other chemical substances, n. e. s.2 . Fertilizers _ Total chemicals and allied substances. ._ _ Stone, clay, glass, and related products Metal products and processesIron and steel—Products of blast furnaces, rolling mills, foundries, etc Locomotives and railroad equipment Motor vehicles, complete or parts Factory machinery—Food production machinery, leather, metal, paper, printing, textile, and woodworking machinery Agriculture machinery and equipment.. Electrical machinery and equipment Miscellaneous machinery—Building and construction, gas, and mining machinery and equipment loss for Net income Net prior year to 00 Corporations reporting no net income Inactive Corporations reporting net income Total number of re- Number turns of reGross income turns CO Income tax Number of re- ! Gross income turns • Deficit corporations—No income data reportedNumber of returns I 3,627 1,769 $934, 594,882 $62, 232,927 $2,243,019 $7,806,150 1,683 $545, 308, 859 $56, 539, 679 175 H 4,189 2,409 63,175,570 1,670 329,164, 827 15,611,798 3,353 874, 473, GS6 37, 755,163 94, 294,842 110 4,178 2, 231,605 4, 474, 624 7, 805,648 7,816 995, 218,900 1, 929, 813, 782 285 15 16, 063, 362 25,123, 328 642 3,629 267, 599, 523 380, 416, 720 13, 614, 396 34, 787, 995 55 316 2,083 10, 679 1,386 6,734 1, 401, 780, 073 2,185, 712, 460 125, 408, 497 123,987,811 198, 475, 653 3, 074, 225 3. 965. 318 o GO 633 267 3,438,864, 453 157, 388, £66 2, 861, 365 20, 811, 404 310 1, 598, 042, 967 66, 938, 341 56 412 230 835, 035, 391 84, 774, 345 323, 492 11, 347, 923 162 24, 917, 329 4, 648, 711 20 5,906 278 3,298 165 2,439,116,572 86, 314, 915 248,117,091 5, 577, 570 4, 617, 087 596, 212 31, 977, 384 629, 953 2,317 103 276, 323, 606 69, 794, 291 31, 678, 703 7,103, 260 291 10 7,229 4,682 3,960 2,587 6, 799, 331,331 1, 357,109, 268 495, 857, 272 157, 262, 857 8, 398, -156 1, 698, 714 64, 766, 664 20, 563, 697 2,892 1,876 1,969, 078,193 243, 350, 016 110, 369,015 28, 355, 773 377 219 3,066 200 1,167 1,879 119 520 4, 097, 866, 731 418, 409, 371 3, 758, 737,432 247, 521, 543 36, 579,126 397, 988, 234 3,187, 239 530, 250 1, 203, 267 32, 598, 705 4, 840, 900 53, 470, 377 1,083 72 595 681, 449, 862 36, 209, 921 883, 830, 260 36, 664,165 4,144, 734 77, 467, 572 104 9 52 1,369 487 1,168 778 266 649 548, 259, 277 539, 230, 976 1,140, 097, 332 70, 555, 205 76, 518, 606 118, 634, 485 622,810 761, 523 595, 790 8, 923, 249 10,128,170 15, 832, 721 545 186 471 111, 960, 286 53, 459, 584 95, 013,185 11,010,064 I 5, 027, 269 i 9,863,399 | 46 35 48 2,863 1,556 1,221,043, 747 116, 380, 012 1, 595, 243 15, 223, 111 1,190 259, 552, 638 23,135, 689 0 117 a o 49 52 53 57 58 Household equipment, etc Office equipment, etc. Metal building material and equipment. Hardware, tools, etc Precious-metal products and processes, jewelry, etc Other metals, products, and processes, combinations of foundry and machine shop 1,000 344 1,505 2,073 535 188 788 1,111 551,346,321 361,476,530 705,167, 505 798,938,555 f 72,746,413 i 52,928,570 | 62, 748, 869 i 106,728,093 947 572 333, 363, 748 24, 830,498 1, 783, 028, 764 117,114, 080 4,190 Total metal products and processes- 20,379 Miscellaneous manufacturing371 Radios, complete or parts Airplanes, musical instruments, optical 2 goods, canoes, manufacturing, n. e. s. 7,735 Total miscellaneous manufacturing. 8,106 Grand total manufacturing 93, 415 Construction: Building and construction above groundInstalling machinery, moving, wrecking, razing, etc j 11,450 Other construction underground and on surface—Bridge building, water-front construction, related industries, etc 5,8 Ship building and repairing 260 Total construction 17, 609 Transportation and other public utilities: Transportation and related activities: Steam railroads Electric railways, Pullman ears; refrigerator, stock, poultry, and fruit cars, and lessors 955 Water transportation and related branches— Ocean and fresh-water lines, canals, docking, drawbridge operating, lighterage, salvaging, piloting, wharfing, and lessors 1,867 Aerial transportation 160 Auto bus lines, taxicabs, and sightseeing companies 2,083 Cartage and storage, food storage, packing and shipping, and other local transportation and related industries n. e. s.2 7,205 Total transportation and related activities _. _., 12,936 3 N. e. s., not els where specified i 2,451 11,412 137 3,971 4,108 53, 620 16, 256,966,289 1, 501, 273,734 4,577,363 16, 464, 930 1,761,042,343 9, 736,375 12,027,279 4,817,875 11,986,931 14, 777,143 66, 993, 908 7,100,353 9, 696, 691 7,003, 241 8,145, 446 13, 927, 594 434,126 | 3, 200, 674 1,833,001 ! 14,568,659 j 15, 075, 411 198,066,290 8,227 266,161, 802 2,928, 373, 358 1,048,956 206 37, 585,178 1,726,915 ( 427 137 678 83, 510, 617 60,113, 301 125,132, 587 204, 985, 407 319,492 ! 408,463 I 1,267,061 I 1,810,394 I 365 1,612 154, 015, 576 5,612,784 19, 276, 713 3,211 430, 250, 055 163,751,951 7,339,699 ! 20,325,669 3,417 467,835, 233 50,134,090,867 !3, 938,647, 370 100,147,054 507,734,510 .6,196 13, 588, 788,010 i | i ; 23,282,664 j 241, 305,137 j 19 39 96 10 127 740 7, 290,926 28 50, 968, 911 553 58, 259, 837 851,052,639 ' 581 3,599 Ul 3 o 6,600 1,222,239,507 j 70,436,842 3, 366,913 7, 917, 818 4,209 321, 565, 920 !6, 951, 775 3,349 122 10,071 1,124,010, 789 66, 933,635 2,413,183,93l| ;9,438 2, 633, 683 171,159,963 6,162, 689 176, 566 9, 706,168 11,847,967 312,453 261, 348, 869 59, 495, 485 20, 078, 238 1,958 114 6, 281 642, 410, 274 25, 972, 039 6, 493, 585 59, 417, 399 305 6,164, 695,041 592,135,938 ! 936,549 79, 753, 275 301 985, 489, 731 66,171, 282 480 793,978, 748 138,661,447 1,144,713 18,489, 321 326 214,055,602 25,398, 050 149 1,007 54 275,870,414 2,831,168 40,941, 111 570, 924 1,150,935 19, 851 5,196, 788 67, 609 692 131, 836,342 1,865, 518 25, 913,152 750,199 168 24 1,006 135,845,114 9,156,029 618, 921 991, 342 75,131, 216 10, 319,979 4,396 815,342,661 46,304,738 1,468,056 5,167,114 156,876,126 17, 813,396 7,248 8,188,563,146 827, 770,187 5, 339, 025 109,665,449 1,565, 254, 535 146, 366,058 Ul 82 941 2, 407 4,749 592 24 1,257 l o o g 136 402 939 CO TABLE 16.—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; also inactive corporations reporting no income data—Continued Industries Corporations reporting net income Total number of re- Number turns of re- Gross income Net income prior year turns GO CO O I Corporations reporting no net income Inactive corporations—No income Number data reportedof reIncome tax Gross income Deficit Number turns of returns Transportation and related activities—Con. Other public utilities— Electric light and power companies, and combined electric-light and gas companies Gas companies, artificial and natural Telephone and telegraph companies Radio broadcasting companies Water companies All other public utilities—Terminal stations, pipe lines, toll bridges and toll roads, irrigation systems, etc _. Total public utilities Total transportation and other public utilities Trade: Wholesale Retail Wholesale and retail C ommission All other trade—Auto wreckers, film exchange, pneumatic tubes, trading stamps, garages for storage, repair service, etc Total trade 72 Service: Domestic service—Laundries, hotels, restaurants, etc AmusementsTheaters, legitimate, vaudeville, etc Motion-picture producers Motion-picture theaters 1,763 590 4,458 97 1,668 1,145 390 3,187 30 1,121 $1, 477, 760, 646 571,840, 502 1, 770, 217,827 66,121,400 76, 289,933 1,400 734 13, 296,937 9,976 6, 607 i 4, 655, 527,245 $272,629,510 96,629,626 259,718,989 9,828,929 18,109, 680 I $4,077,042 I 102,066 2,146,650 ! 10,034 S 61, 932 104,193,140 i 582, 938 $36,067,471 12,980,946 34, 681, 275 1, 321, 953 2, 266, 861 319 165 944 58 362 $380,189,015 16,163, 506 11,081,122 7, 241,897 12,114, 418 $23, 690, 240 2, 766, 850 2,065,407 1,181,127 2, 631, 642 299 35 327 9 185 13, 893, 941 385 303,837,723 18, 771,103 281 2, 233 730, 627, 681 51,106, 369 761,109, 874 | 6, 980, 662 j 101, 212, 447 1,136 = 22,912 13,855 12,844,090,391 1,588,880,061 j 12,319,687 23,496 67, 358 10,020 6,649 15, 215 40, 087 6,707 3,891 12, 776, 213,940 13,857, 074, 539 3, 455, 664,800 1, 667, 615,173 311,280,023 599, 252, 675 117, 650, 987 59,139, 001 14, 837 8,847 1, 756,307,392 69, 547, 519 M to H M Q to M tzj 210,877,896 6,982 2, 295, 882, 216 197, 472, 427 2,075 17,114, 800 13,167, 377 3,119,128 2, 746, 942 36,870,443 71, 951, 862 14,169, 673 6, 933, 359 7,878 25, 857 3,213 2,578 2, 950, 358, 679 2,861,017, 376 802,144, 787 366,343,446 104, 548, 363 167, 818,077 33,037, 556 19, 954,112 403 1,414 100 180 2, 936,300 7, 426, 210 5,405 450,975, 513 36,981,236 585 39,084,547 j 137,351,547 44,931 7,430,839,801 362, 339, 344 2,682 Q O g 122,360 | 74,747 33, 512, 875,844 1,156, 870, 205 10,953 5,894 1,083,845, 290 72,896,324 4, 264,726 8, 269,891 4,673 479, 388, 926 51,381,104 386 1,008 293 2,158 515 116 1,263 190,247,997 191, 384, 749 255, 798,377 19, 657,067 16, 246,861 27, 225,174 1, 790, 776 461,194 1,160, 240 2,316,838 2,100, 212 3, 296,329 397 130 827 39, 598,387 48,040, 848 89,972,756 8! 214; 631 8,273,792 96 47 68 Other amusements—Circuses, golf links, race tracks, and pleasure resorts, etc._ Total amusements Professional service—Curative, educational, engineering, legal, etc Business service—Detective bureaus, trade shows, mimeographing, publishing directories, electrical advertising, etc Other service, n. e. s.2—Auto camps, cemeteries, boards of trade, newspaper syndidicates, photographers; concessionairesamusement, cloakroom, etc Total service 1,831 3,725 135, 094,150 772, 525, 273 17, 732, 237 0, 861, 339 940, 600 4,352,810 | 2, 051, 977 7,557 9,765,356 1,750 3,104 64, 560,189 242,172,180 36, 951, 760 728 6,456 j 3,490 247, 957, 474 32, 570, 322 1,120,016 3,741,119 2,192 69,031, 589 13, 087, 863 774 4,857 ! 2,795 467,170,142 47, 269, 049 859,677 ! 5,820,435 1, 648 77, 702, 872 9, 313, 960 414 703,156 ! 10, 866, 816 244,163, 850 11,300,385 j 1,028, 956 1,242 37, 783,143 28,625,757 12, 859 908, 078, 710 4,098 ! 4,370 I 2,383 34,193 18, 287 Finance: [ Banking and related industries— I National banks j 8,223 State and private banks, savings banks, j loan and trust companies j 20,024 Stock and bond brokers, investment | bankers j 1,844 Financing retail sales of automobiles, j pianos, radios, etc j 898 Real estate and holding companies—Realty | development, holding or leasing, realty trust, securities, etc | 86,493 Total banking and related industi 117,482 tries Insurance companiesLife insurance—Mutual or stock companies Other insurance—Accident, casualty, fire, marine, title, etc Totalinsurance companies ... Other financeLoan companies—Building and loan associations, mortgages, note or pawn brokers, insurance agents, promoters, stock syndicates, 2foreign exchange and finance, n. e. s. 87 Total finance Nature of business not given Grand total 2 N. e. s., not elsewhere specified. 12, 634,044 109, 418, 261 2, 680, 916, 440 1,039, 214, 631 161, 261, 605 2, 297,125 19, 919, 832 2,409 256, 349, 638 j 32,108, 733 298 13,628 1, 784, 791, 629 284, 612,145 3,105, 455 35, 495, 228 4,671 273, 340,892 [ 51, 352, 335 1,725 1, 256 2,451,568,661 104,444,332 3, 373, 360 13, 404, 822 515" 422, 389, 889 21, 656, 665 73 610 51, 296,150 228, 655 1, 350, 779 251 12, 751, 713 4, 600, 837 37 43, 928 2, 273, 474, 825 517,274,114 ! 27,254,406 58, 722, 706 31, 697 846, 564,156 320, 324, 284 10, 868 64, 938 7, 600, 345, 896 1,078,687,161 39, 543 1,811,396,288 ! 430,042,854 13,001 36,259,001 540 435 724, 600, 444 137, 036, 301 1, 345, 383, 782 117, 388, 218 12,574,310 2,038 860 1, 295 2,069,984,226 254,424,519 12, 599,144 | 1,126,679,835 j 189,722,118 3,554,585 1 17, 905 11, 867 137,425 78,100 475,031 745 3, 047 3,516 128, 893, 367 = ! 18, 693 6, 330, 473 117,065,160 1,492 24, 834 4,143,177 348,666 = = = 97 5, 855, 215 669, 839 13,019,065 492 334, 769, 070 340, 624, 285 62, 375, 358 30, 094, 900 22,717,724 j 348,188 4,450 44,582 1,731 255,025,801 | 2,407,046,374 j g 63, 045,197 73,088,858 1,588 556,176,909 14, 743 9, 398,014 15,470 259, 849 115,324,339,717 8,981,884,261 244, 293, 375 jl, 130, 674, 128 j 165, 826 29,074, 011, 729 2, 471,739, 376 49, 356 37, 335, 838 M Q CO o o 17, 075, 835 10, 797, 009, 957 jl, 522, 833, 798 52,412,730 j 181,705,991 48, 539, 858 = M Ul H CO CO TABLE 17.—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; the number, gross income, and deficit of corporations reporting no net income; and the number of returns of inactive corporations reporting no income data 00 CO I3 [Income returned for the calendar year ended Dec. 31, 1927]l AGRICULTURE AND RELATED INDUSTRIES Corporations reporting no net income Corporations reporting net income 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 N e w Jersey N e w Mexico Total number of returns Number Gross income 2 of returns 14 119 124 1,325 334 97 36 15 390 168 60 170 258 146 157 50 54 256 124 66 294 280 288 62 181 371 101 56 28 192 36 4 61 49 606 183 49 16 6 141 63 34 75 124 67 80 63 26 156 121 103 31 63 189 68 32 12 91 45 $1,401, 977 408,685 5,187, 520 4, 709, 303 58, 209,175 10,491,163 10, 936, 988 496, 654 977, 890 11,689, 841 2, 088, 812 40,157,148 4, 631,175 9, 379, 654 2, 076, 039 5, 867, 989 1, 757, 970 1, 618, 018 16, 341, 030 I 4,539,319 I 1, 277, 510 | 151, 729, 342 10, 649, 237 8,480, 623 2, 999, 418 5, 342, 069 8,308,856 ' 4,476, 887 2, 593, 671 8, 762, 978 3,451, 348 Net income $205, 078 44,626 897, 503 250, 863 9, 535, 343 1, 444, 769 1,160, 265 132, 575 72, 656 1,163, 988 195,191 7,191, 222 350, 995 814, 888 318, 261 314, 537 69, 784 111,812 1, 320, 973 893, 875 149, 396 23, 417, 595 1, 247,189 752,103 312, 400 496, 330 583, 777 257, 094 94, 430 410,816 655, 286 Tax $16, 302 4,896 88, 220 14, 814 1, 054, 360 139, 659 136, 874 14, 633 8,355 121,058 11,434 957, 745 22, 548 83, 770 29, 472 29, 233 2,243 10, 914 157, 361 94, 721 14, 834 3,114, 482 135, 887 76, 686 21, 615 54, 943 70,454 59,875 25, 624 1,138 27,847 63, 066 Number of returns 24 7 45 64 643 116 39 19 7 211 96 24 72 105 65 56 19 23 154 51 32 122 121 131 28 87 127 32 23 14 90 34 Gross income $434, 441 43, 709 1, 607, 086 1, 248, 385 30, 266, 695 1, 791, 271 1,192,124 860, 403 244, 066 6, 041,942 2, 340, 498 3, 505, 222 3, 397, 831 6, 204, 966 903,114 1, 737, 395 514, 367 3, 284, 468 4, 632, 872 1, 443, 526 478, 861 5, 971, 473 2, 030, 249 2, 951, 578 3, 462, 073 2,185, 458 3, 841,668 3, 592, 626 1, 746,441 298, 977 3, 780,175 1, 245, 241 Deficit I Inactive ! corporajtions—No income data reported— j Number of returns $83,176 62,193 519, 240 2, 214, 820 10, 472, 515 1, 038,167 391, 647 95, 364 92,474 2, 743, 293 I 562,332 | 487, 498 788, 203 1, 806, 311 335, 944 228, 522 100, 958 174, 079 2, 985, 705 646,133 147, 737 1, 673, 382 691,140 2, 071,148 422, 672 1, 641, 498 651,673 315,194 561,893 57, 350 6,000, 023 352, 866 7 3 13 11 76 35 9 1 2 38 9 2 23 29 14 21 5 5 22 10 8 16 38 54 3 31 55 1 I 2 11 10 II a o m o o 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.. 1926 L . 1925 1. 1924 1.. 1923 i.. 1922 1.. 1921 i.. 1920 1.. 535 105 102 283 52 359 214 18 104 77 99 299 188 29 138 603 86 380 262 9,905 10, 688 9,904 9,758 9,360 9,092 8,724 9,186 206 ! 27 34 153 17 141 93 8 37 24 37 151 108 14 52 231 51 149 186 4,445 4,698 4,662 4,530 3,914 4,000 3,146 3,874 75, 588, 564 905, 022 506, 717 12, 394, 537 1, 096, 837 16, 380, 881 25, 419, 276 426, 675 1, 530, 229 1, 234, 756 3, 752,104 11, 861, 266 8, 258, 343 904, 022 2, 466, 683 44, 537, 846 1, 349, 369 14, 058, 631 9, 284, 909 3,026,438 159, 858 46,843 938, 355 338, 866 1, 302, 020 1, 328, 478 41, 276 314,175 53, 564 349, 651 2, 371, 095 655,183 13, 729 179, 360 7, 696, 929 259,138 2, 240, 806 1,498,961 633, 781, 952 615,141,114 572, 214, 939 566, 071, 853 605, 393, 833 484, 597, 004 371, 039, 406 512, 985,173 78, 577,174 70, 811, 571 76, 861, 952 64, 229, 810 92, 201, 206 62, 900, 621 40, 718,192 71, 480, 276 265, 057 10, 067 1,994 85, 704 34, 634 109, 240 103, 317 3,319 33, 704 2,014 25, 051 257,178 68, 867 67 9,262 933, 471 21, 303 273,914 I 150,315 j 9,053,541 8,175, 458 8, 604, 382 6, 732, 877 9, 790, 743 6, 622, 011 6, 001, 962 17,170, 264 281 ; 69 | 57 113 32 162 107 8 52 42 53 130 60 12 72 276 28 165 I 60 4,460 5,990 5,242 5,228 5,446 5,092 5,578 5,312 26, 362, 454 1, 296, 360 806, 929 5, 933,118 2, 702, 352 7, 512, 545 2, 959, 050 380, 798 1, 786, 052 321, 284 4,333, 855 3,426, 841 1, 812, 746 293, 286 2, 750,125 16,416, 645 508, 078 3, 780, 281 1, 982, 782 188, 644, 782 249, 342, 235 221, 339, 684 243, 661, 362 168,179, 305 220, 800, 753 304, 559, 049 212, 064, 745 5, 536, 862 315, 360 564, 651 1, 258, 841 244, 982 1, 572, 695 1, 000, 943 75, 904 232, 294 143,711 1, 463, 371 1, 003, 098 429, 410 85, 328 588, 048 4, 745, 990 91, 896 1, 704, 982 419, 688 48 9 11 17 3 56 14 2 15 11 9 18 20 3 14 96 — £g 1,000 Ul ---------a o GO — o — htj M I N I N G A N D (Q U A R R Y I N G 69 $11, 592,171 $18, 595, 621 $2, 245, 565 $279, 994 61 159 Alabama 29 $992, 567 251, 062 10 2 21 163, 590 33 Alaska __ .. (2) (2) (2) 2, 042, 545 204, 111 25, 512 263 20,954, 751 75 917, 674 30 368 Arizona 5, 009, 674 10 1,197, 783 11, 767, 742 1, 241, 232 148, 370 70 54 134 Arkansas _ _. . . 24, 038,407 524 24, 380, 681 3,141, 356 757 49,598,339 110, 987, 696 415 1,696 California 86, 626, 411 983, 449 399 15, 336, 880 7, 519, 596 192 6, 030, 720 510 1,101 Colorado 3,462, 591 585, 528 75. 241 11, 088, 283 425, 494 5 26 17 48 Connecticut 8,944, 483 899, 348 118, 385 26, 078, 255 26 1, 751,842 18 16 60 Delaware 150, 384 12 758, 523 12 631,471 1, 904, 702 101, 323 9 33 District of Columbia 42 3, 400, 315 303, 747 35, 831 966, 557 11 3, 276, 535 23 76 Florida 335, 767 9 5, 745, 793 861, 040 108, 559 20 1, 014, 790 24 53 Georgia (2) 1 1 (2) Hawaii 990, 387 1, 654, 235 2, 706, 644 513 218, 935 70 6,411,990 40 623 Idaho 8, 820, 095 106,129,463 7, 791, 695 970, 894 250 86 61,151, 678 531 195 Illinois 2, 799, 253 324, 214 21, 090, 655 44, 221,867 138 153 3,193, 614 60 351 Indiana 5, 302, 016 248, 706 15, 369 77 3, 907,450 184 56 51 1, 040, 818 Iowa 1 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 43-45. Fiscal and fractional (part year) returns are included. 2 Gross income corresponds to total income as reported on the face of the return plus the cost of goods sold. CO CO CO TABLE 17.—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; the number, gross income, and deficit of corporations reporting no net income; and the number of returns of inactive corporations reporting no income data—Continued CO GO MINING AND QUARRYING—Continued Corporations reporting no net income Corporations reporting net income Total number of returns Number of returns States and Territories 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 _.__ __ .-. _ _ __ _ __ _ 362 533 218 60 107 271 220 320 21 482 536 38 349 17 136 122 891 58 46 844 1,096 210 1,990 21 24 47 198 1,011 588 43 195 615 1,033 214 133 215 86 19 35 65 79 102 10 116 78 15 27 1 60 22 250 20 10 345 413 30 588 7 11 12 73 351 70 22 79 69 421 66 Gross income Net income Tax $15,865,961 51, 285, 924 5, 243, 432 1,857,912 17, 392, 063 47, 059, 241 29,910,929 14,991,448 564, 074 28,701,117 6, 760, 205 5, 230, 305 763, 852 $1,986,929 5, 098,053 1,190, 438 315,402 3, 633,330 7, 508, 076 6, 094,893 3, 240, 224 59,863 3, 611, 386 868,635 376, 347 38, 958 $244, 845 605,817 122,124 39, 014 474, 218 982, 688 801,852 373,498 5,591 444,117 69, 364 41, 910 1,874 19, 716, 736 4,128,106 578,992, 373 2, 604, 037 605, 325 147,476,142 146,418, 522 1,628, 523 424,821, 214 503,837 1, 599, 869 211, 594 19, 281, 082 68, 631, 785 25,435, 936 13,066, 723 34,922, 292 6, 587,432 93,375,461 5,139,157 2, 601,467 449, 329 75,909, 382 237, 667 86, 760 9,909,865 14, 796, 507 138, 015 46, 642, 332 48, 320 137, 358 21,838 2, 269, 691 16,138, 200 4, 215, 959 1,454,932 3, 636, 352 1,161, 315 9, 571,326 657, 397 338, 259 50, 344 10,012, 379 29, 456 10, 779 1,166, 435 1,839, 326 9,474 5, 645, 752 2,147 13, 453 789 275,981 2, 047, 999 550, 690 191,802 472, 338 144, 976 1,187, 329 68, 020 Number of returns 185 242 92 26 58 123 93 114 9 244 144 11 81 9 55 30 428 21 15 426 538 52 1,112 7 10 14 86 514 157 16 93 144 499 71 Gross income Deficit $129,393,794 18, 543,992 4, 669,069 1, 339, 457 ! 4, 236, 391 24, 738,327 15,406,679 5,838,626 245, 578 30, 789, 334 2, 629,348 207, 444 1, 528, 453 418, 890 4, 753, 403 214, 861 408, 261,167 1, 607,181 754,177 121, 389,480 75, 256,152 910,496 363,120,144 $6,853,869 2, 593,178 1.856. 943 i; 189, 630 2. 396. 402 4, 579, 932 1, 783, 932 1, 480,928 51,110 4,167,191 2, 748, 655 38,910 1, 395, 917 30,138 485,668 567, 334 46, 714, 818 322,894 58, 522 10, 643,150 20, 543,150 387, 706 47,159, 485 355, 466 171, 865 14, 304,193 25, 280, 083 8,420,902 877, 994 13,907, 032 9, 495, 582 65,470, 280 2,042,640 35, 294 66, 441 1, 419,191 13, 908, 981 2, 582, 505 240, 382 2, 595, 551 2, 083,391 11, 615, 387 1,070,284 Inactive corporations—No income data reportedNumber of returns 44 76 40 15 14 83 48 104 2 122 314 12 241 7 21 70 213 17 21 73 145 128 290 7 3 21 39 146 361 5 23 402 113 77 1 GO j a o g Wyoming States grouped 2 Total 1926 1925 1924 1923 1922 1921 1920 152 45 | 5, 745, 893 271,100 664, 758 44, 099 81, 244 5,144 18, 519 19, 252 19,163 18, 453 18, 509 17, 093 17, 660 17, 534 5,232 6,006 5,488 4,893 5,175 I 6,130 4,365 I 2, 259, 850, 477 3, 207, 941, 783 3,711,407,209 2, 589, 850, 450 2, 676, 072, 256 2, 362, 026, 788 1, 728, 765, 475 5, 393, 745, 025 276. 308, 663 455, 798. 286 453, 599, 744 240,141, 930 283, 565, 648 286, 437, 388 185,133, 923 702, 073, 788 34, 898,460 57, 307, 996 55, 048, 690 28, 389, 340 30, 777, 039 31, 399, 593 31,969, 216 174, 595, 972 5,185,085 176, 232 7,804 13,246 13,675 | 13, 560 13, 334 10, 963 13, 295 10, 601 1, 576, 935. 724 1, 339, 758, 512 1, 213, 439,422 2, 258, 698, 417 2,186, 927, 042 1, 333, 361, 225 2,160,110,985 757,475, 371 1,008,952 107, 889 64 246, 924, 280 183, 473, 862 209, 956, 530 307, 091,131 334, 253, 838 280, 456,101 414,488,951 176, 505,076 5,483 TOTAL MANUFACTURING 26 $2, 795, 468 $36, 707, 421 $1, 884,138 263 $15,129,183 449 $189, 280, 024 738 Alabama 831,149 126,154 791, 423 7,301 12 210, 265 1 Alaska 21 8 1, 935, 278 2, 232, 548 168, 641 11 23, 963. 458 Arizona 110 70 281, 240 29 32, 262, 311 3, 278, 759 15 5, 046, 282 66, 593, 630 629, 503 170 Arkansas 380 195 428, 468, 870 121, 045, 781 31,116, 222 182 1, 649, 090, 552 California 3,671 1,967 15, 393, 370 1,522 164, 825,142 13, 959, 605 227, 396, 880 1, 657, 307 291 10, 011, 790 60 Colorado 706 355 164, 330, 889 725, 354, 736 60, 504, 407 15, 455, 621 47 Connecticut 1,679 952 7, 705, 645 680 23, 605, 829 629, 221, 928 43, 484, 076 5, 806, 658 90 6, 064, 387 11 Delaware 227 126 21,135, 359 3,757,266 35, 432, 143 District of Columbia. 240 131 475, 863 101 1, 084, 214 8 51, 852, 645 6, 754,195 71, 660, 970 821, 227 476 8, 227, 499 55 Florida 879 348 73, 784, 322 42, 861, 946 5,197, 177 377 6, 246, 935 24 417, 009,160 Georgia 1,108 707 2, 615,139 9, 092, 893 69, 332, 502 1, 200, 786 34 289, 714 6 Hawaii 108 68 19, 581, 409 800, 884 28, 077, 252 Idaho 158 91 86, 290 61 2, 307,171 6 3, 342,171, 225 386, 513, 789 50, 619, 971 2,894 5, 469, 299, 340 62, 259, 775 234 Illinois 7,970 4,842 262, 225, 537 65, 760, 028 830, 981, 733 Indiana 2,469 1,505 8, 427, 277 849 20, 666, 581 115 64, 926, 729 26,177, 092 441, 768, 426 3, 353, 345 399 3, 952, 604 127 Iowa 1,278 752 60, 327, 266 164,541,538 7, 913, 654 Kansas 516 310 961, 511 191 14,113, 724 15 52, 995, 867 23, 653, 866 2, 997, 285 349 335, 687, 020 1,063 660 5,155, 236 54 Kentucky 134, 483, 814 272, 933, 025 22, 425, 738 9, 759, 206 41 2, 845, 521 406 Louisiana 933 486 38, 485, 898 197, 856, 726 16, 340, 201 651 367 3, 047, 733 45 2, 042, 267 239 Maine 90, 307, 884 23,782,951 336, 038, 530 19, 295, 003 39 Maryland 1,204 716 2, 901, 716 449 706, 438, 362 192,143, 304 2, 516, 608, 929 23, 111, 583 2,231 66, 713, 797 145 Massachusetts 5,325 2,949 767, 674, 953 451, 738,169 4,150, 862,173 77, 478,142 148 Michigan 60,192, 598 1,144 3,173 1,881 85, 700, 648 44,196, 604 880, 867, 213 5, 617, 882 637 9, 080, 257 110 Minnesota 1,867 1,120 39, 290,166 4, 589, 578 68, 251, 686 3, 663,164 20 421 246 504, 545 155 Mississippi 349, 645, 948 114, 679,155 1, 355, 495, 457 2,957 1,650 15, 067, 790 1,181 18, 218, 567 126 Missouri 15, 278, 777 1, 067, 203 28, 383, 458 974, 726 33 102, 697 89 Montana ___ 250 128 22, 940, 644 164, 481, 046 6, 723, 327 1, 714, 837 18 Nebraska 476 275 841, 686 183 2, 513, 770 51,135 1.186,103 3,699 24 477, 533 8 Nevada 53 21 31, 386, 796 77, 448, 278 6,122, 967 689, 280 144 2, 296, 819 19 New Hampshire 348 185 445, 930, 055 1, 763, 684, 465 154, 399, 700 19, 635, 899 1,647 36, 885, 785 126 New Jersey 4,041 2,268 6, 924, 985 3, 289, 480 207, 043 400, 655 8 New Mexico 20, 526 25 71 38 2, 725, 865, 205 956,138,359 69, 306, 493 543 19, 752 11,162 ! 13, 245,805, 710 123,837, 674 8,047 New York 1 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 43-45. Fiscal and fractional fractional (part year) 2 returns are included. States grouped to conceal identity of taxpayer. Ul H I t> pj Ul s Ul o • • Q OO oo TABLE 17.—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; the number, gross income, and deficit of corporations reporting no net income; and the number of returns of inactive corporations reporting no income data—Continued TOTAL MANUFACTURING—Continued Corporations reporting net income States and Territories 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 1926 1925 1924 1923 1922 1921 1920 Total number of returns Number of returns Gross income Net income Corporations reporting no net income Tax Number of returns 1,403 153 6,127 582 1,070 7,128 902 571 182 1,050 1,643 319 345 990 1,857 658 3,509 83 920 80 3,677 305 551 3,989 514 323 117 631 990 191 193 608 900 382 2,179 42 $762, 717,071 7, 915,187 3, 764, 608, 367 142,960,944 f 136,199, 082 4, 917,425,045 448, 691, 550 220, 205, 340 16, 414,196 371, 496, 597 669, 554, 699 43, 357,341 65,462,804 210, 876,125 338,441, 283 318, 347, 963 1, 256, 247, 507 4, 494, 772 $75, 942,130 358, 449 320, 765, 985 7, 095, 739 7, 967, 675 390,499,211 32, 726, 426 18, 407, 933 751, 685 26, 776, 255 37, 352, 987 2,146, 600 4, 063, 792 14, 824, 085 18, 589, 914 28, 972, 325 121, 874, 649 112, 447 $9, 794, 980 34, 825 41,471, 868 857, 066 913, 472 51, 069, 317 3, 839, 389 2,109, 882 76, 695 3,384,311 4, 716, 904 240, 711 485,144 1, 823, 720 2, 286, 993 3, 780, 272 15, 921, 847 5,857 439 49 2,301 252 427 2,876 372 228 55 377 595 113 143 355 802 246 1,144 33 93,415 93, 244 88, 674 86, 803 85,199 82, 485 79, 748 78,171 53, 620 55, 094 54,137 51, 342 53, 795 48, 697 37, 030 49,425 50,134,090,867 52, 921, 593, 976 52, 924, 994,086 45, 320, 016, 354 48, 686, 639, 790 36, 005, 906,344 24,422, 077, 076 -45, 217, 317,892 3, 938, 647,370 4,494, 790,106 4, 383, 357, 349 3, 595, 674, 888 4, 271, 899, 449 3, 454, 419, 673 1, 777, 785, 608 4,116, 424, 329 507, 734, 510 584, 507, 493 546, 740, 987 429, 652, 793 484, 863, 656 389, 775, 530 351, 770, 249 944, 960, 573 36,196 38,150 34, 537 35, 461 31, 404 33, 788 42, 718 28, 746 Gross income $85, 374, 097 3, 427, 272 956, 350,112 160, 944, 645 69,490, 738 1,130, 556, 759 87, 092, 637 35, 062, 823 3, 627, 539 91, 531, 059 127,144, 485 23, 395, 548 18, 845, 633 84, 288, 902 140, 924,182 41, 632, 432 260, 429, 886 1, 218, 969 Deficit $6, 018, 590 177, 038 58, 566, 552 15, 879, 070 7, 763, 770 74, 799,417 8, 353, 331 2, 708, 896 196, 016 6,146, 707 10, 554, 892 2, 358, 237 2, 282, 909 8,100, 232 11,692,510 3, 777, 571 18, 465, 678 493, 900 851,052, 639 13, 588, 788, 010 786, 686, 836 9, 573, 203, 052 682, 254, 676 7, 904, 787, 503 832, 202, 947 8, 591,149,198 701, 011, 681 7, 534, 069,100 813, 413, 029 8, 677, 336, 297 14, 019, 846, 713 1, 898, 831, 377 834,146,460 11, 431, 915,114 r 3,599 CO CO OS MANUFACTURING: FOOD PRODUCTS, BEVERAGES, AND TOBACCO 34 $3, 562, 083 $138, 843 $20, 082, 624 $1, 212, 095 126 165 Alabama 571, 722 Alaska 5,854 11 4 577, 397 107, 704 7 j 343,974 Arizona 128, 380 10 37 25 14, 090, 362 1, 041, 675 7, 796, 786 Arkansas 59, 553 48 102 50 12, 308,270 541, 982 111,203,164 California 2,940, 898 311 23, 328,560 813 460 598. 934,929 15,205,268 Colorado 949, 810 69 206 130 165, 657,162 8, 356, 055 7, 791, 757 Connecticut 98, 094 61 831, 963 144 79 20, 699, 508 4,879,054 Delaware 139,549 17 1,112,657 54 32 12,471,062 14, 639, 616 District of Columbia. 89,255 19 48 29 16, 582,280 693, 942 6, 367, 853 Florida 232,106 102 1,951, 570 260 137 27,141,432 13, 858,526 2,114,545 68 16, 996, 047 Georgia 233 164 101,458,285 2, 222, 586 Hawaii 993, 308 17 62 43 52,166, 507 7, 527,145 1,311,240 8,252 17 156,259 Idaho 63 45 9,099,211 2, 723, 554,131 Illinois 8,277, 785 390 997 582 2, 004, 953,153 62, 545,451 117, 374,142 Indiana 674,707 178 501 301 142, 756, 467 5, 634, 785 34, 312. 923 Iowa. 604, 594 115 4, 883,101 383 247 223, 207, 347 29,928, 019 Kansas 357, 361 65 197 131 103, 026,932 3,128,219 16, 662,212 Kentucky 587,516 92 4, 745, 811 327 218 62, 731,414 36, 734, 087 Louisiana 904, 793 121 286 152 119, 025, 509 7, 260, 089 2,989, 316 Maine 75,251 41 730, 047 124 75 23. 000, 740 22,894, 832 443, 391 95 Maryland 3,590, 397 256 153 76, 998,949 69, 436, 067 Massachusetts 1, 277, 753 204 10, 005, 468 466 253 171, 609, 670 70, 612, 860 1, 474, 388 159 Michigan 11,556,216 466 279 173, 359, 866 28,293, 901 Minnesota 2,118, 594 153 16,611,970 527 358 526,152,512 4, 455, 262 Mississippi 91,316 42 855, 655 136 89 12,141, 822 129, 709, 046 4,470,135 218 33, 545, 703 Missouri 527 287 493, 495,238 3,919,187 Montana 52,808 34 96 55 20, 663, 728 588, 377 9,456, 680 528,465 41 Nebraska 4,084,241 147 101 119,798,355 244, 340 Nevada 1,636 3 23, 954 18 10 893,457 963, 641 78,501 9 607,162 New Hampshire-. 31 18 7, 458,207 28, 762,253 2, 881,915 170 21, 749, 699 New Jersey 395 208 364,508, 068 128,538 4,306 5 New Mexico 60, 034 23 15 1,105, 323 271, 079, 692 New York 26,215, 707 731 1,788 975 2, 076, 823, 371 198,172,447 5, 097,524 North Carolina.-. 5,401, 366 68 40,200, 369 210 136 312, 497,192 2, 636,903 12,525 16 North Dakota.... 127,077 53 27 4, 507, 371 81, 796, 784 Ohio 2, 357, 486 308 18, 794, 369 788 457 319,168,134 12,165,291 110,067 45 998,256 Oklahoma 135 83 31, 687,276 14, 388,227 Oregon 114, 608 105 275 156 32, 835,032 1,152, 648 107,478, 872 3,902,941 351 30, 767, 661 Pennsylvania 947 548 456, 328, 687 2, 046,476 Rhode Island 80,218 27 624,118 55 28 18, 315,253 3, 045, 607 67, 633 48 South Carolina._. 124 69 6, 716, 089 620, 784 2,218,401 283, 318 27, 396 21 South Dakota 79 54 10, 446, 365 13, 014, 313 1,295,418 87 10, 003,119 287 185 120, 916, 865 Tennessee 34, 699, 849 6,911,241 844, 529 160 Texas 473 302 159,140.513 17,995,117 Utah 74, 066 51 132 79 19.142, 677 697, 912 965, 830 Vermont 100, 637 8,148 12 44 31 8, 437, 771 7,148, 995 430, 090 87 3, 595, 088 Virginia 279 184 50,163, 683 1 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 43-45. Fiscal returns are included. 5 $189,419 136,136 2 69, 621 320, 561 4 6,592, 949 42 726, 781 7 513,873 4 380, 711 5 277,957 21 871, 357 1,219,467 1 196,149 2 141, 547 1 16,440, 871 25 3,122, 415 22 1, 302, 869 21 2, 633,464 1 1,682, 797 17 2,930, 864 13 170, 690 8 1,217, 012 g 2,492,533 9 2,931, 679 28 1, 367, 973 16 300,535 5 4,166,237 22 233,417 7 394,725 5 84, 313 5 49, 757 4 1,963, 885 17 11,952 3 23,904,196 82 277,597 6 56,113 10 5, 336,418 23 349,471 7 1,089,589 14 8, 715,845 48 115,428 7 169,344 110, 395 4 547,461 15 2,323,012 11 1,777,182 2 129, 591 1 603, 733 8 fractional (part year) H3 t-3 i—i xn M aU2 Q 1—I Q O g CO CO TABLE 17.—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; the number, gross income, and deficit of corporations reporting no net income; and the number of returns of inactive corporations reporting no income data—Continued CO CO MANUFACTURING FOOD PRODUCTS, BEVERAGES, AND TOBACCO—Continued Corporations reporting no net income Corporations reporting net income Total number of returns Number of returns States and Territories Washington West Virginia. _ - _ Wisconsin Wyoming . _ Total 19261 1925 i 1924 i 1923 i 1922 ! 1921 i 1920 1 ... . . -. Gross income Net income Number of returns Gross income Deficit 417 154 1,152 31 228 100 718 16 $137,435, 618 28, 799,344 208,120,757 2,571,142 $5,236,062 2, 061,469 9, 361,230 48, 614 $652, 892 258,294 1,133, 890 2,840 164 49 371 14 $29,987, 338 7,024,918 78,484,127 823,296 $3,288,133 366, 035 3, 829,898 66, 682 25 5 63 1 15, 524 15,505 14, 722 14,442 14,153 14, 087 13, 777 13, 718 9,232 9,239 9,303 9,080 8,666 8, 359 7,207 7,551 9, 702,208,946 11,678,178,959 11,476,442,509 10, 745,132,363 8,511,235,848 6, 812, 387, 633 5,519, 503,463 8,521, 903,861 585,820,452 592,440,172 533, 472,244 536, 852,421 506, 924, 386 447, 671, 380 319,176,273 404, 847, 051 75, 793, 776 77,147, 310 66, 586, 899 63, 376,159 55, 646, 300 50, 666, 679 65, 676, 304 90, 537, 701 5,630 6,266 5,419 5,362 5,487 5, 723 6,570 6,167 4,212,282, 626 1, 797, 883, 399 1,923, 746, 578 1,101, 836, 666 1,566, 632, 061 2, 053, 035,160 2, 750, 043, 401 3, 763,179, 920 108,190,639 95, 308, 802 91,512,114 95,715,254 124,175, 970 150, 306, 300 309,161,987 183,895, 444 662 $11,553,270 (2) $285, 884 (2) 102 | 19 | 108 [ 3 ! 7I 22 | 45 I 2 I 1, 886, 238 14, 599, 725 959,680 58, 739, 682 291,978 181, 295 752, 343 21,931, 621 (2) 103, 508 977, 233 66,125 5,900, 496 31,124 45, 230 127,814 1, 223,176 (2) 298 i 31 I 52,970,477 1,808, 315 3,491,717 168,019 MANUFACTURING: TEXTILES AND TEXTILE Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District of ColumbiaFlorida Georgia Hawaii Idaho Illinois Indiana Tax Inactive corporations—No income data reported— Number of returns 61 1 1 15 273 38 269 8 21 33 196 4 1 838 117 34 1 7 161 19 149 4 14 8 146 2 1 525 83 $1,683,566 $187,104 1, 565,365 66,955,894 4, 350,650 115, 554,892 11, 244,309 1, 632,331 385,441 204, 719,186 85, 375 4, 465, 557 214, 096 7,873,320 1,020, 606 128, 553 8,157 19,377,520 365, 716, 518 52, 751,172 23, 713, 737 3, 307, 519 9,377 485, 008 21, 364 969,175 136,942 14, 715 66 2, 383, 754 (2) () 3,066, 273 423,719 1-3 S m a o PRODUCTS $26,974,399 I& 12 1 15 3 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 grouped2. Total. 1926 1925 1924 1923 1922 1921 1920 1. i. i. i. i. L i. 44 16 76 55 73 164 951 149 138 19 301 2 23 1 63 896 28 11 46 29 46 98 534 91 86 10 181 1 16 1 34 506 5,658 495 2 396 24 62 1,190 293 145 5 124 118 23 29 86 90 30 231 3 3,284 360 1 240 18 33 695 174 108 2 83 77 17 11 60 51 17 135 2 13, 851 13, 436 12, 271 12, 229 11,771 11,425 10, 872 8,240 7,708 7,504 6,836 7, 678 6,973 5,312 5,545 10,121 14, 692,255 2,195,198 21, 063,886 23,664, 601 59,749,936 72,264,545 851,171, 410 45, 604, 022 50, 666, 066 4, 801,025 97, 487, 792 (2) 1, 729,817 (2) 18, 049,105 335, 017,977 1,953,319,108 326, 365, 788 (2) 169,995, 273 3,180, 798 8, 869,425 678,931,000 262,630,944 171, 550, 749 (2) 76,157, 052 27, 261, 731 3, 497, 784 6,934,013 41, 789, 267 10, 241, 600 7, 568, 252 86, 750, 031 (2) 350, 541 6, 285,401,148 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, 386 426,984 233,73Q 1, 700, 603 923, 044 5,143, 289 4, 877, 546 47, 541, 608 2,327, 553 2,919,922 353, 030 4, 387,952 (2) 77,907 (2) 2,055,472 24,129,098 90,072, 731 28,487, 052 (2) 13, 759. 355 185,165 573, 823 74, 354,896 17, 570, 849 15, 934,572 (2) 5, 449,101 2, 283, 845 138, 067 552, 575 3, 026,138 i 484,450 461, 451 5,160, 347 (2) 14,018 417,484,179 314, 649, 317 413,114, 811 316,927,779 563, 412, 301 535,106, 819 327, 356, 083 458,612,900 27,705 215, 889 114,492 617,749 605, 564 5, 022,855 276,970 369,641 23, 508 537,196 i 6,245 | 229,207 2,984,622 10,522,487 j 3,545,796 j 1,763,855 21, 071 67,959 9,684,679 1,898,247 1,855,445 719,763 ! 250,726 9,466 57,745 393,616 53,532 i 59,039 659,847 | 13 5 30 25 27 62 404 52 47 7 107 1 6 570,432 725,685 6, 487, 304 3, 561, 555 5, 592, 547 14, 771,571 219, 334, 550 7,658, 238 6, 218,466 1,627,697 21,171, 522 (2) 391,424 377 9, 218, 544 157, 517, 519 2,2S0 128 1 149 4 21 476 112 32 2 40 38 6 18 25 37 12 140 | 50, 341,461 39, 829, 341 48, 814, 565 37,650,962 65, 435,092 62, 499,5£3 67, 216, 070 121, 769, 525 5,343 5,728 4,767 5,393 4,093 4,452 5,560 4, 576 508, 822, 729 48, 776,130 (2) 37, 274, 705 441,966 6,111,823 164, 255, 022 53,604, 419 20,2 427, 260 () 16, 418,918 15,131, 576 1, 096, 251 5,228,909 1, 890,186 2, 374, 756 1, 382,0£0 17,2 554,946 () 454, 221 1, 522,067, 615 2, 398, 617,078 1, 608, 402,114 2, 346, 629, 078 1,156,950, 013 1,120, 052, 654 1,800,976, 566 2, 551,934,930 48,720 6,584 401,904 165,428 663,168 1,572, 231 31,475,464 636,804 619,915 324, 221 1,016, 456 (2) 50,047 532,619 I 8,257,964 | 4 13 6 5 2 13 33,155,181 i 3,152,310 84 7 2,649,039 ! 270,989 j 1,285,278 i 12,591,431 | 4,777,425 | 1,080,340 i (2) j 938,309 i 585,404 !I 39,909 . 464,916 ! 134,422! J 164,896 186, 764 1,090, 378 1 13 19 7 5 M Q & i 3 3 ^ a o 57,087 j I 120,815, 929 195,164, 316 114, 772, 390 188,104,068 71, 844, 563 78, 311,129 189,439, 330 166, 646, 3S0 268 1 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 43-45. Fiscal and fractional (part year) returns are included. 2 States grouped to conceal identity of taxpayer. 1-3 > CO 00 TABLE 17.—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; the number, gross income, and deficit of corporations reporting no net income; and the number of returns of inactive corporations reporting no income data—Continued CO o MANUFACTURING: LEATHER AND LEATHER PRODUCTS Corporations reporting no net income Corporations reporting net income 1 Total i number of returns Number ! Gross income of returns States and Territories Alabama Alaska . . Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Florida Georgia Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska New Hampshire.— New Jersey New York North Carolina 1 . . __ _ 1 . _. -. 1 49 9 22 12 1 Net income Tax Number of returns 5 1 Deficit (2) (2) (2) w 1 28 8 Gross income Inactive corporations—No income data reportedNumber of returns $13,997, 777 1, 708,494 1, 250,173 5, 209, 870 $1,117, 350 46,489 56,430 151, 810 $139, 937 4,700 6,383 18,234 $4, 725, 531 $328,182 2 2,115,091 138, 529 290,808 81,253 1 12 6 4,051, 706 222,839 13,969 6 342, 359 26, 557 136 20 9 8 13 3 50 27 681 35 22 2 79 3 8 97 15 7 4 6 3 27 19 382 28 14 1 48 2 6 104, 781, 590 6,205,983 4,008,043 798,349 1, 345, 519 410, 346 28, 560,956 13,077, 798 319,105,420 14, 975,443 9, 395,478 8, 754, 828 364,165 84, 027 39, 259 32, 038 27, 307 2, 048, 784 608,922 14,656,047 1, 020, 364 372, 507 1,133, 977 27,607 7,971 3,280 988 2,876 268,000 50, 660 1,662, 549 85,030 44,493 36 5 2 15, 709, 945 906, 740 957, 720 156,143 339, 549 3, 754,489 22,449 109, 067 1 3, 284,403 5,131,459 135,637,995 1, 326, 582 499,872 418, 080 175, 015 9, 281, 769 25, 668 305, 914 25 35 104 582 13 6 22 3 1 210,159, 797 26, 213,925 3, 523,807 1,166, 253 45,288 4,462 17 60 14,492, 932 42,473,583 274,698 3, 537,487 33,021 447,676 17 42 9, 533, 762 6,079,154 828, 645 714, 232 1 2 348 7 316,050,511 3,638,731 17, 537, 732 140,888 1,951,165 17,897 228 5 48,412,497 464,893 3,831,320 78,325 6 1 (2) (2) 1 (2) 6,480, 817 2 () 452, 034 3 o Q g 274 7 7 1 30 1 . 2 (2) O w 1 (2) 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 1926 i_. 1925 i. 1924 i. 1923 i. 1922 1. 1921 i_ 1920 1. i i 115 2 9 146 10 4 74 I 11 20 1 4 12 14 6 119 4 14 2,411 2,491 2,359 2,428 2, 303 2,284 2,184 2,162 92,675,916 j 1,423, 527 106,925, 200 1, 262, 350 5 84 ! 1, 448 I 1,413 I 1, 373 ! 1,341 | 1,321 i 1, 330 ! 981 ; 1, 230 ! 7,519,007 4,284,726 () 6,429, 813 (2) 62, 551 9,032, 398 58, 664 (2) 425, 781 250,079 () 808,144 (2) 7,067 1,169, 367 7,181 (2) 57, 211 28, 837 () () 8,972,478 1,007, 326 3,422, 398 68, 726,043 () 440, 751 50,210 151, 031 4, 738, 389 2,116, 482 78, 961 6,490 1, 415, 200, 205 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 99, 071, 812 73,858, 674 76, 023, 033 70, 319,008 72, 388, 337 88, 640, 717 57,064, 636 61,028,189 12, 229, 044 9, 357,909 9,168, 527 8,036,845 8, 247,672 10,414, 297 11, 814, 847 14, 811, 371 58,421 5,549 17, 540 614, 555 6,046,822 571, 362 2 54 ! () 18, 557,437 261,140 (2) () 1, 359, 552 59,582 (2) 7i 6 i 1 1 i 6: 915,942 1, 251, 361 () 35 6 ! 1 32 903 1,078 986 1,087 982 954 1,203 932 () 115,846 29, 377 (2) 313, 377 41,812 20,685, 744 300, 747 (2) 21, 571, 730 981, 503 1, 564,467 "1467998" 316, 039, 057 427, 012, 389 339,191, 071 460, 523,428 445,475, 500 314,430, 749 595,180, 564 796, 320, 084 21, 702, 590 27,435,888 28,895, 236 31,875,957 36,126,492 24,811,082 105,909,355 103,921,943 GO 60 t H 8 MANUFACTURING: RUBBER AND RELATED PRODUCTS m w m 1 1 Alabama Alaska Arizona Arkansas 11 $3,041, 521 $34, 395, 849 $3, 421, 776 . 25 $460,055 $510, 727 13 1 California _ 4 8 2 2 Colorado 12 4, 791, 288 8, 624,045 19 431,020 56, 961 7 95,136 Connecticut 4 4 1, 254, 295 169, 329 6, 736, 377 Delaware 2 2 District of Columbia (2) (2) 1 1 2 Florida 743, 678 118, 205 9,065 3 8,423 3 86 6 Georgia. __ . 1 1 Hawaii Idaho 12 8, 455,130 31 2, 604, 661 464, 719 1,176,448 125,019 19 Illinois 5 3, 241, 286 10 207, 789 5 1, 521, 074 357,980 16,999 Indiana _ 3 3 4 557, 932 21,107 10 1,482,310 114, 793 2,040 Iowa 1 1 Kansas 1 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 43-45. Fiscal and fractional (part year) returns are included. 2 States grouped to conceal identity of taxpayer. o o 00 4 TABLE 17.—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; the number, gross income, and deficit of corporations reporting no net income; and the number of returns of inactive corporations reporting no income data—Continued CO MANUFACTURING RUBBER AND RELATED PRODUCTS-Continued Corporations reporting no net income Corporations reporting net income Total number of returns Number of returns States and Territories Kentucky Louisiana IVIaine Maryland M assachusetts Michigan Minnesota Mississippi Missouri - M^ontana Nebraska Nevada New TTimsDhirp New Jersey -- New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Dakota Tennessee Texas Utah Vermont Virginia Washington Wisconsin Wyoming - - ______ - - - - _ - - - - - ~ - Net income Number of returns Tax Gross income -. (2) 82 13 2 11 4 15,007, 237 98,436 * 12,605 6 938, 288 132, 223 7 4 1,105,016 40,143 5,072 3 1, 585, 631 107, 473 2 78 41 79, 750,976 5,114,841 616, 958 2 31 13,028, 337 (2) 1,251,232 125 2 62 1 104, 375, 880 6, 683, 731 872, 876 57 1 242,141, 645 (2) 108 1 4 29 8 1 70 1 1 14 4 678, 564,417 43, 256,109 5, 520, 298 37 3 14 3 1 3 8 1 2 2 (2) 4 14 2 16 1 3 1 11 (2) 1 (2) (2) $44, 899,491 8, 231,488 $4, 689,114 426, 725 $606, 276 46, 988 « • $95, 307 20, 821 40, 367, 910 163,410 3 4 34 7 $3, 542 24, 575 1, 615, 601 66, 554 ! (2) 78,077 40, 857 1, 338, 620 306,128 1 5 1 (2) 2 ( ) (2) (2) 3,104 180,443 (2) 16,642,989 2 GO 3 H 1 Q U2 M 1 6 Q O 6,831, 940 (2) 6 K 59, 907, 203 2,824,183 1 506,926 11, 266, 289 201, 797 193, 669 1,195, 584 8,834 (2) 1 1 341, 381 928, 450 1 251, 980 329,196 30, 887 260, 765 3 15, 627, 001 1, 978, 311 2 (2) (2) 19,082, 267 2, 740,473 (2) (2) _ _ Deficit 1 2 1 2 45 6 1 2 2 4 _ Gross income Inactive corporations—No income data reportedNumber of returns () 975, 950 6 (2) 125, 376 3 8 1 3 _-- .- States grouped 2_. Total 1926 1925 1924 1923 1922 1921 1920 799,393 : 93, 543 8, 849, 421 4, 866, 739 15,411,932 5, 661, 977 2, 839, 675 2, 285, 832 815, 468 3, 748,472 284 341 289 313 334 309 445 392 3,107,045 ; 350, 234 407, 271, 983 452, 909, 353 95, 861, 530 184,380,314 I 170,129,918 ! 383,664,064 j 525,699,814 | 240,973,489 j 19, 356, 486 24, 764,094 13,941, 445 15, 344, 877 21, 562, 982 24, 562, 953 101, 561, 735 31, 575, 079 36 MANUFACTURING: LUMBER AND WOOD PRODUCTS $1,127,013 $11,032,386 6 66 $2, 859,124 $356,398 107 $31, 684, 973 179 Alabama 4 Alaska 65,056 259,427 4 144, 367 18,467 1,844, 754 6 7 Arizona 1 1, 928,370 12, 622,817 2 Arkansas ___ 68 128 34,106,918 3, 279, 743 430,165 58 4,998, 732 65, 766,712 4 116 California 119 239 78, 952, 522 3, 973, 591 483,351 11 32 Colorado _ 2, 816,613 290,367 2,421,589 3 165, 747 21,058 18 244, 069 2,130,473 22 Connecticut 28 50 5, 390, 282 219,170 23,411 361,018 2,431,970 7 12 19 Delaware 16, 355, 487 740, 374 85, 256 (2) 2 4 2 District of Columbia. 4,013,833 14 117 26,863,930 2,198,653 277, 432 192 21, 340,819 61 Florida Georgia 191 105 26,804,954 2,080,194 15, 356,406 4 1,493,448 159, 595 82 2 6 27, 349 85, 734 1 3 Hawaii 454,049 58, 574 12 2,124, 692 15, 685, 726 17,920,788 1 24 37 Idaho 521 302 3, 718,815 221, 323, 588 51, 322, 532 17 14, 603, 632 1,876,711 202 Illinois Indiana 313 184 2, 992,499 71, 320, 330 22, 309, 588 9 4, 310, 269 536, 804 120 235, 651 6, 794,497 2 23 Iowa. 73 48 35, 798,416 2,025,814 263, 094 180, 397 974, 724 6 Kansas 16 10 4, 371,161 85,423 9,948 1,016, 645 10,802,857 50 6 Kentucky 137 81 60,290, 536 3, 381, 360 425,945 Louisiana 228 124 25, 795, 678 2, 273, 515 78, 656,175 96 8 11,104,454 1,468,523 i 136 74 3, 779,155 500,819 12,805,468 59 3 657, 979 72,967 i Maine 15, 584,195 12,426,372 34 2 Maryland 81 45 11, 507,161 586,873 64, 753 282 156 68, 613, 729 16,100,037 1, 673, 726 119 7 2, 523, 286 298,305 Massachusetts Michigan 297 154 79, 679, 457 45,183, 612 6,113,042 128 15 5, 622, 424 695, 407 131 62 25, 513,189 3, 472,866 33, 793, 647 60 9 2, 230, 001 286,981 ! Minnesota 29,966, 392 2, 752, 358 62 5 132 Mississippi 65 26, 086,899 1, 960, 232 246, 032 66, 311, 615 3, 953, 686 119 7 Missouri 242 116 58, 267, 033 3, 511, 942 445, 612 1, 284, 304 154, 645 7 9 20 Montana 4 690, 290 13, 294 714 22 11 890,073 37,199 2,219, 769 9 2 154, 725 18, 417 Nebraska 4 Nevada 1, 757, 084 298,061 4 324, 222 33 3 4, 737,689 433,434 31,695 i 15,249, 712 62 26 New Hampshire.. 144 87 9,419,812 650, 858 20,115,916 56 1 1,121,302 131,358 j New Jersey 5, 793,077 274,286 7 1 New Mexico 12 4 1, 295, 609 86,007 11, 369 872 474 79,295,476 6, 281,151 147,176, 783 377 21 7,822, 886 947, 689 New York... 305 190 17,185, 529 1, 347,486 65,156, 267 104 11 3,474, 205 422,891 North Carolina... 1 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 43-45. Fiscal and fractional (part year) 2 returns are included. States grouped to conceal identity of taxpayer. 8 15 M Ul H M a Ul a o S CO TABLE 17.—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; the number, gross income, and deficit of corporations reporting no net income; and the number of returns of inactive corporations reporting no income data—Continued CO MANUFACTURING: LUMBER AND WOOD PRODUCTS—Continued Corporations reporting net income Total number of returns Number of returns States and Territories North Dakota Ohio Oklahoma Oregon Pennsylva nia Rhode Isla nd South Car alina South Dak ota Tennessee Texas Utah Vermont Virginia Washingto n West Virgi Wisconsin Wyoming. States grou p e d 2 Total 1926 1925 1924 1923 1922 1921 1920 t- - - - .. - -- - - - -- - -. - - 4 343 14 253 412 18 114 6 191 152 7 54 159 509 117 337 8 1 210 6 111 229 12 47 5 115 77 3 18 95 228 66 200 5 7, 816 7,862 7,633 7,663 7,382 6,911 6,733 7,265 4,178 4,591 4,657 4,750 5,250 4,545 2,984 5,300 Gross income Net income Corporations reporting no net income Tax $87, 502,157 1, 820,144 52, 621, 759 123,652,025 2,225,650 15,658,031 1, 591, 973 67, 716,341 53,751,155 202,430 2,804,831 40,159,417 124, 804, 603 22, 302,441 82,474,021 656, 499 469,311 (2) $4, 478, 994 88, 216 3, 554, 555 10,821,329 77,964 728,987 46,251 2, 744, 245 4, 442, 232 4,435 162, 929 2, 571, 392 6, 744, 304 2,141,146 5, 525,208 14,160 24, 342 $526, 933 10, 364 426, 598 1, 394, 392 7,400 83,073 918 319, 812 586,079 108 17,440 319, 712 835, 422 250, 409 661, 528 279 2,409 1, 929, 813, 782 2,330, 766,403 2,380,463,125 2,207,209, 625 2, 692,281,355 2, 022, 918,434 1,071,669,578 2, 957, 637,528 125, 408,497 172,971,932 200, 316, 098 178, 869, 396 299, 049,957 207, 995,927 70, 511,051 321, 269, 579 15,611,798 21, 906, 671 24, 667, 289 21, 090, 098 33,457, 215 22, 699, 427 11,247,073 78, 959,959 (2) (2) MANUFACTURING: PAPER, PULP, AND PRODUCTS Alabama. Alaska Number of returns 3 128 8 121 169 5 66 1 72 69 33 59 245 46 127 3 3,353 3,271 2,976 2,913 2,132 2,366 3, 749 1,965 Gross income Deficit $130,695 17, 099,846 492, 558 38, 618,332 28, 736,465 628, 640 7,369,638 (2) 21, 955, 366 11, 606, 730 183, 803 3, 417,189 19, 016, 573 86, 367, 347 4, 513,430 35, 537, 449 4, 846 1,101, 432 $20, 974 1,888,789 57, 829 4,183, 730 3,985,950 19, 386 1,027,969 (2) 1, 741, 693 926, 384 3,346 388, 935 1, 538, 468 5, 685,269 810, 233 3, 988, 968 63, 467 24, 460 874, 473,686 738, 044, 554 587, 054, 014 627, 593, 275 282, 521, 652 379,399,499 775,312,435 354, 398, 551 94,294, 842 69,195, 767 53,115, 643 57, 753,873 32, 586, 660 48,281, 974 120, 219, 887 27,169,095 Inactive corporations—No income data reportedNumber of returns 5 21 14 1 1 4 6 1 3 5 36 5 10 285 1-3 S xn o o Arizona _ Arkansas California _ Colorado __. Connecticut Delaware... District of C o l u m b i a 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 N o r t h Carolina._. North D a k o t a . - . Ohio.. Oklahoma Oregon... Pennsylvania... Rhode I s l a n d . . . South CarolinaSouth D a k o t a . . Tennessee Texas Utah Vermont Virginia Washington West Virginia. . Wisconsin _ 1 1 60 5 65 9 5 2 15 1 1 175 46 15 1 5 9 18 31 205 71 32 3 55 1 117 36 11 1 3 7 12 20 134 50 21 2 41 () $2,016, 558 481,090 2,150, 415 1,316, 230 (2) $79,697,930 | () 16, 800,955 5, 034, 242 1, 851,409 (2) 7,173,701 $7,964,425 () 1, 791, 671 488,198 239, 837 (2) 548, 567 $1, 039,958 (2) 233, 858 65, 231 32, 080 (2) 68,134 () 90, 350, 240 23, 961, 317 2, 335,849 () 8,113, 800 2, 816, 375 112, 568 180, 585 4, 267,796 55,402,565 4, 672, 715 205, 300,442 99, 266, 703 39,198,953 (2) 14, 805,468 1 , 334, 531 6, 789, 356 185, 214 19, 267, 996 7, 804, 487 1, 451, 589 (2) 829, 031 () 1,049,812 371,015 12, 542 (2) 1,079 30, 073 909, 223 20, 340 2, 564, 389 969, 310 139, 785 (2) 102, 603 8, 457,096 39, 921,838 1, 266, 663 3,150, 900 158, 554 390, 850 302, 001,193 1, 529, 508 23, 452,137 163, 572 3, 022, 668 8,653 149,199, 223 131, 715,103 11,172, 793 1, 467, 071 8, 512,010 69, 613, 873 4,414,116 2, 044, 744 500, 707 6, 000, 752 351, 706 227,178 5,144,111 (2) () 23, 318, 850 836, 991 (2) 3, 617, 739 3, 851,882 259,063 296,131 15,054,462 ! 2,335,014 15,955 508, 224 184,971 () 2 644, 272 235, 851 5,642 () () 13, 371, 539 1, 766, 283 12, 422, 724 7, 368,763 1, 660, 882 (2) 1, 206,452 516, 500 205,118 1, 086, 095 368, 539 109, 262 (2) 170,430 1, 939, 684 8, 007, 563 46,113 1, 921, 668 (2) o Ul 574 I 11 ! 130 1 15 183 17 5 1 9 13 1 16 24 96 J 354 10 11 118 12 4 16, 872,493 17, 549, 854 7, 891, 205 2, 406, 005 124,983,811 1, 009,187 1,314,481 1,136, 290 182, 072 14,141, 639 35 1 I 63, 781, 44, 30, 315 263 603 399 23, 701 39, 074 135, 702 160, 546 149,159 23, 227 1,882,423 2 57 5 1 1 1 4 1 i ; ! ! i j ! j 4 ! 10 I xS I Changes in the revenue acts affecting the comparability of statistical data 2 from income-tax returns of corporations are summarized on pp returns are included. States grouped to conceal identity of taxpayer. C) $314, 299 () 1, 893, 564 (2) 2, 755, 506 583, 624 1, 346, 460 (2) 43-45. ,535 Fiscal 3,656,295 | 11 1 o o 389,698 I (2) |1,322,527 ! 31,446 L (2) () 169,107 (2) 519, 262 17,618 I 2182,608 I () I 825,608 I and fractional (part year) CO TABLE 17.—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; the number, gross income, and deficit of corporations reporting no net income; and the number of returns of inactive corporations reporting no income data—Continued MANUFACTURING: PAPER, PULP, AND PRODUCTS—Continued Corporations reporting net income States and Territories Wyoming States grouped 2 . Total 1926 1 1925 1 1924 1 1923 1 1922 1 1921 i 19201. Totai number of returns Number of returns 2,083 2,024 1,940 1,886 1,815 1,769 1,676 1,693 1,386 1,365 1,288 1,204 1,240 1,086 730 1,349 Gross income Net income Corporations reporting no net income Tax $6,096,733 $612,408 $72, 722 1,401, 780,073 1,430,425,903 1, 260, 562,749 1,163, 208,615 1, 246,988,682 913,934,635 565,401,379 1, 733, 604,737 123, 987, 811 120, 459, 611 111, 186,170 92, 674, 293 109, 909,197 84, 024, 626 44, 881, 837 241 616 315 16, 063, 362 15, 610,141 14,003, 824 10, 674, 546 12, 232, 699 9, 481, 228 7, 584, 062 72 302 006 Number of returns 642 659 652 682 575 683 946 344 Gross income Deficit $2,604,045 $120, 274 267, 599, 523 221, 834,410 230, 546, 627 200,908, 008 196, 991, 870 248, 261,009 438,100, 079 65, 775, 624 13,614,396 14, 362,048 12,136,917 18, 361,487 14,931,923 22,408, 513 49,178, 592 4, 034, 761 Inactive corporations—No income data reportedNumber of returns 55 O o g MANUFACTURING: PRINTING AND PUBLISHING Alabama Alaska Arizona Arkansas. _ California Colorado Connecticut Delaware District of Columbia Florida. _. Georgia Hawaii Idaho __ Illinois... _ Indiana Iowa Kansas _. 64 5 28 36 454 90 144 23 75 133 91 18 25 1,162 251 170 67 41 4 18 22 266 55 100 16 44 47 58 11 15 746 187 114 46 $8, 865,262 214,026 . 1,944,200 2,709,762 73,166,038 I 9,359,647 | 26,245,088 3, 717,697 12, 072,831 5, 543,787 11, 942,725 3,089,671 1, 530,437 285, 074,777 32,984,153 24,074,249 5,341,572 $865,824 18, 450 128,484 302,218 6, 717, 669 729, 829 2, 835, 974 346, 736 2, 303, 213 344,972 461,010 154, 544 73, 696 26, 351, 283 3, 632,815 1,971,894 368,464 $93, 237 1,447 37, 031 842, 362 87, 295 364,069 44, 692 297,191 32, 586 48,182 19,148 7,268 3, 367,871 456, 206 239, 647 40,021 7 11 171 32 44 6 29 84 32 5 10 381 55 43 17 325, 635 544,149 13, 797, 751 1, 575,482 1, 856,038 250,177 4, 613,109 8, 611, 384 4, 317,386 66,099 180,459 47, 670,960 3,190, 543 3,172,891 1,703,762 40, 017 52, 315 1, 826,256 158, 678 498, 356 50, 244 422, 270 980, 705 245,478 30, 951 15, 671 3, 209, 973 301, 796 290, 660 131,294 2 1 3 3 17 3 35 9 13 4 Kentucky. Looisiana-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 132 ! 105 i 138 496 333 285 28 404 50 82 12 27 296 19 !,479 97 59 686 105 128 619 39 50 40 94 216 53 37 109 181 77 279 20 Vermont Virginia Washington West Virginia. _ Wisconsin Wyoming Total 1926 i 1925 1 1924 1923 1922 1921 1920 | ! ! 10,679 10,545 9,920 9, 618 9,223 710 8,43^ 8,088 87 61 49 98 309 184 22 250 30 55 6 21 200 11 1, 459 59 30 457 61 75 407 25 ' 27 23 49 150 43 27 77 115 49 191 12 6, 734 6,931 6, 523 6,278 6,183 5, 771 5, 386 6,393 9, 334. 229 10.661. 132 5, 417, 834 20. 302. 681 98. 190.012 76, 066. 872 45, 263, 847 1, 320. 424 67, 570. 720 3, 059, 352 21, 249. 087 124, 625 3, 766, 510 49, 973. 972 276, 529 736,669, 173 7, 336, 218 2,108, 667 159, 274, 308 8, 181, 118 9, 987, 358 205, 792, 957 9, 968, 754 2, 787, 250 1, 702, 319 11, 301, 501 30, 999, 133 5, 381, 217 3, 116,122 14, 319, 884 18, 254, 873 5, 243, 955 31, 949, 178 884, 727 873, 459 921, 120 231. 306 2, 486, 741 8. 378. 943 11.626, 101 4, 223, 938 115, 851 6,334, 133 229.131 1, 267, 933 6, 569 296, 217 4, 60% 584 19, 347 47, 828, 689 458. 759 134, 633 17, 632, 349 511, 757 698,111 28, 551, 665 1, 842, 307 146, 330 125, 516 747, 526 2,802, 236 381, 945 247, 748 1, 692, 383 1, 696,188 458, 228 3, 261, 712 34, 119 2, 185, 712, 460 2, 196, 254, 298 1. 988, 484, 745 1, 878. 830. 893 1, 724. 6.19, 092 1, 589, 150, 238 1,414,017,240 1, 588, 305, 025 198, 475, 653 203, 506, 969 190,908,952 j 175,972.060 165, 947, 105 184, 715, 665 124, 156, 590 163,159,986 100, 049 110. 847 24. 003 315, 104 1. 062, 384 1.524,597 | 534, 758 10, 600 798, 193 25, 087 158, 062 34, 079 575, 325 801 5, 972, 857 50, 193 13,170 2, 261, 657 51, 454 82, 203 3,771,110 243, 328 14, 085 13, 604 89, 881 345, 604 44, 740 27, 666 213, 587 206, 553 49, 185 404, 367 2,056 25, 123, 328 25,857,691 23,375,358 20,802,013 19, 428, 950 21, 744, 873 27, 183, 366 42, 249, 644 I I ! | 143 19 26 4 35 20 209 40 45 202 13 21 16 40 62 10 10 29 60 25 81 3, 629 3, 614 3, 397 3. 340 3, 040 2,939 3,046 1, 695 3.352,785 I 1,717.686 ! 2.302,937 ! 3, 319, 196 13. 105, 805 7,435,891 I 4,338.416 I 160,327 10,337,903 1,091.327 3.365,289 ! ' 280, 637 I 647.483 I 6,992.642 | 426, 125 137, 949, 499 3, 107, 179 512, 548 22, 990, 248 1, 215, 518 2, 509, 886 35,831,832 1,180, 517 793, 618 1, 087, 960 7, 515, 595 3, 386, 340 747,110 502, 535 1, 548, 367 2, 057, 189 1, 518, 691 4, 229, 736 71, 851 489, 571 118,412 97, 577 234, 853 1, 4°6. 001 839, 343 498, 358 15,923 924, 833 108, 685 306,789 I 26, 192 29, 521 551, 383 26,412 12, 814, 896 214, 812 65. 097 2, 285, 122 | 113,963 | 213, 151 j 2,832,599 I 189,934 I 33,009 S 41,640 ! 455,604 J 409,139 i 24,494 ! 69,995 ! 95,921 1 171, 107 | 217,383 330,296 13,712 380,416,720 351, 189, 797 293, 785. 809 287. 667. 032 260. 565, 858 257,773,384 307,991,840 j 172,759,382 34, 787, 995 31,006,312 29, 504. 531 28, 454. 818 23. 627. 284 23, 020. 486 26, 679, 985 13, 709, 458 6 5 1 1 18 11 1 1 53 3 9 20 4 8 10 1 CO H i a 5 4 CO ^ a o 316 1 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 43-45. Fiscal and fractional (part year) returns are included. CO TABLE 17.—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; the number, gross income, and deficit of corporations reporting no net income; and the number of returns of inactive corporations reporting no income data—Continued CO 00 MANUFACTURING: CHEMICALS AND ALLIED SUBSTANCES Corporations reporting net income States and Territories 50 11 38 374 71 72 35 24 81 152 4 3 589 146 88 59 84 100 33 121 344 185 103 53 285 23 39 9 14 336 7 1,560 5 19 172 34 45 18 12 37 90 3 2 332 98 51 32 53 47 18 71 174 115 52 31 164 8 19 2 7 187 3 851 51 Gross income Net income Tax Number of returns Gross income Deficit Inactive corporations—No income data reported— Number of returns $21.975, 656 $1,138, 325 $135,890 33 $3,041,985 $251,893 6 4, 200, 290 8, 675, 882 392, 814, 710 4,480,481 22, 795, 795 503, 052, 245 551, 512 14, 066, 486 26, 494, 188 5, 809, 671 (2) 507, 588, 356 39,174, 585 19,802,184 27, 225, 628 102, 580, 294 26,360, 563 2,012, 292 50, 505, 419 TO I 255. 375,472 128, 664, 985 59, 393,898 17,623,110 87, 678. 721 2,928, 036 2, 933,857 (2) 1,054,102 169, 320,415 365,405 2,767,811,525 23, 271,979 824,446 457, 837 32, 383,952 430,116 2, 778, 535 32,941, 399 127,612 2, 055, 455 1,312,516 867, 466 (2) 45,073,516 5,521,979 1,502,988 1,835,753 6. 741, 090 1,164, 496 129, 022 4, 939,409 17, 745, 951 19, 740, 073 4, 704, 351 652, 381 14, 378, 360 170, 083 362,144 (2) 105,350 14, 938, 346 17,989 180,057,000 975, 038 110,997 49, 712 4, 186, 475 51, 815 374, 282 4, 419, 403 12, 432 260, 276 110.524 116,837 5 18 177 27 24 16 11 41 58 1 1 228 42 25 24 23 45 11 39 157 58 43 16 109 12 20 6 5 130 4 639 35 345. 027 7.417,392 143, 495, 032 138, 561, 018 757, 934 4, 526, 851 309, 436 4, 085, 426 8,190, 890 20, 601 715, 467 6, 874, 218 7, 830, 548 119,052 1, 524, 858 53, 745 1, 336, 636 575, 015 1 1 25 10 3 5, 990, 224 730,671 193,708 241,214 ( J02, 098 135, 458 15, 016 599, 931 2,156, 002 2, 610, 829 624, 036 59, 830 1, 909,171 I 21, 376 45, 709 11, 495 1,959, 958 1,602 23, 764,158 112,112 rn H H rn H ICS Alabama Alaska Arizona i 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 HampshireNew Jersey New A'lexico New York North Carolina—. Total number of returns Number of returns Corporations reporting no net income i 162,976.236 6, 850, 6(53 635, 290 16, 123,565 993, 821 59, 896, 897 291.008 6, 383; 006 32, 205, 329 4. 862, 923 1, 817, 831 1, 949, 966 53, 667, 850 8, 442, 308 1, 866, 513 70, 884 229, 535 18,439, 671 520, 526 671,434,170 ", 315, 256 () 8,115,342 561, 089 105,452 10.518,455 296, 995 3, 567, 399 12, 376 728, 860 4, 396, 303 807, 684 358, 601 155,883 1, 784, 365 391, 439 108, 792 30, 882 44, 226 1,846,010 81, 879 23. 596, 637 528,432 29 6 12 3 8 8 4 11 13 12 12 3 1 2 19 O Dakota Oklahoma Oregon Pennsylvania—.. Rhode Island.__ South CarolinaSouth Dakota.. Tennessee Texas Utah Vermont Virginia Washington West Virginia. _ Wisconsin Wyoming States grouped 3 Total 1926 1925 1924 1923 1922 1921 1920 2 442 109 44 576 51 56 16 82 266 I ! | ! | ! | ! | ] 287 34 23 312 28 34 10 53 146 Q O 15 80 98 ! 39 111 5 7,229 7,286 6,962 6,601 6,317 6, 117 1 5,924 > 5.826 8 42 34 23 62 2 () 481, 935, 279 74, 379, 032 6, 047, 269 468, 340, 544 9, 514, 516 16, 778, 811 1, 309, 941 29, 962, 003 318,514,112 9, 083. 271 779, 555 14, 765, 231 3, 983, 293 36, 975,160 30,194, 059 (2) 181, 513 6, 799, 331, 331 3,960 4,076 7, 322, 286, 642 3,951 6, 475, 023, 641 3,640 5,157, 013, 861 3,472 4, 803, 667, 811 3, 512 ' 4, 984,114, 018 2. 117. 210, 866 2.502 4, 538, 095, 276 3.047 ) 43,346, 527 3, 689, 629 236, 959 26, 494, 371 829, 600 456,680 189, 933 2, 054, 977 9, 203, 455 366, 219 126, 919 570, 427 313, 292 8,121,234 I 2 3,772,344 | ( ) 11,728II 495,857,272 | 785, 155,156 623,277,471 | 466,184,064 I 419,583,646 j 461,221,420 ' 158, 217, 289 441, 369, 660 M A N U F A C T U R I N G : S T O N E , CLAY, A N D GLASS () 5,599, 300 464, 330 18, 247 3,454, 819 107, 603 27. 394 24, 655 225, 534 1,178, 013 47, 749 15, 841 58, 476 35, 584 1, 090, 449 498. 747 (2) 682 64, 766, 664 102, 963, 663 78, 393, 092 56, 649, 624 49, 426, 373 54, 056,120 29, 597, 862 98,163, 378 1 139 71 18 241 23 22 5 26 105 , •I 37 11 43 ! 2 ! 2,892 3,210 3,011 2,961 2,845 2, 605 3, 422 2,779 () 67,461, 498 131, 630, 020 398, 231 299. 812,960 2, 588,105 1, 617,166 12, 760 18, 884, 067 45, 941. 859 108, 823 164,559 27, 391, 720 2, 600, 686 4, 992,147 715,100 (2) 54,253 1, 969, 078,193 768, 152. 970 590, 300, 778 733, 143, 717 1, 304, 388) 021 727,162, 737 1, 761, 669, 436 1, 027, 030, 330 2, 836,841 13, 898,086 67, 693 4,929,920 225, 205 143,451 3,394 903, 660 3, 942, 438 32, 539 26, 340 4, 522, 083 443, 267 644, 987 93,167 16 4 3 23 1 3 15 3 2 1 12 2 6 1 316,810 ! 110,309,015 69, 278, 994 82, 352,169 76, 309,159 94.157, 796 68.158, 378 132. 881, 065 98. 439, 756 PRODUCTS $164, 247 $1, 343, 529 25 24 $95, 680 $751, 026 49 $6,481,405 Alabama \laska 2 3 1 6 1,906 24, 290 10 424, 691 Arizona __ . (2) () 1 44, 868 152, 644 9 8 17, 804 140, 933 18 2, 380,464 Arkansas 1,152, 344 12 5, 564, 858 75 112 13,386,146 1, 753, 559 199 71,348,616 California . _ _ 104, 506 5 1, 043, 550 26 399, 534 23 2, 978, 964 14,171, 204 54 Colorado 470, 602 2, 998. 499 30 31, 900 30 5, 270, 863 301, 003 Connecticut 60 5 3, 564 8 3 28, 746 122, 084 5 488 064 907 848 Delaware 1 81,359 370, 574 7 4 177, 923 23, 655 12 873,167 District of Columbia.. 467,132 4 3, 033, 505 55 31 20 669, 626 49, 615 79 Florida 350, 261 4 3, 230, 480 31 78, 073 31 4, 498, 862 625, 314 66 Georgia ._ _(2) (2) 3 2 1 (2) (2) Hawaii (2) 1 8, 763 112,656 4 2, 955 32,935 5 239,493 10 Idaho ._ ._ 96 11, 949, 414 2, 275, 286 2 202 16, 620, 560 2,189,050 139, 842, 951 300 Illinois 346, 762 11 3, 617, 246 768, 726 51 5, 847, 033 107 42. 861, 457 169 Indiana ._ 28 2, 631, 780 147, 575 18 175,772 1, 379, 609 41 11,401,132 87 Iowa 144, 657 1 1, 329, 735 16 93, 988 3, 296, 748 709, 047 14 31 Kansas 1 Changes in the revenue acts affecting the comparability of statistical data from mcome-tax returns of corporations are summarized on pp. 43-45, Fiscal and fractional (part 2 year) r) ]returns are included. * States grouped to conceal identity of taxpayer. B M Q 3 a o CO SO TABLE 17.—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; the number, gross income, and deficit of corporations reporting no net income; and the number of returns of inactive corporations reporting no income data—Continued § MANUFACTURING: STONE, CLAY, AND GLASS PRODUCTS—Continued Corporations reporting net income States and Territories Total i number 'of returns Number j of returns! Gross income Net income Corporations reporting no net income Tax j Number j -of returns; Gross income Deficit Inactive corporations—No income data reported— N-umber of returns Ul Utah. Vermont Virginia Washington West Virginia. i 74 26 18 83 157 147 102 20 139 11 33 1 7 4 601 59 9 437 35 48 534 13 26 17 71 88 24 72 75 80 102 139 2 349 32 7 247 17 26 282 7 10 10 36 47 12 42 39 41 52 89 $11, 417, 129 598,013 1,054, 892 14, 3H2, 129 29, 722, 792 34, 297. 838 15,483,074 784,913 42, 774, 832 304, 879 1, 794, 221 (2) 801, 188 62, 795, 374 (2) 229, 410, 246 6,873, 240 337, 892 164,312, 156 2, 784, 931 4,060, 525 310, 788, 972 1, 046, 894 1,247, 262 341,084 15, 878, 667 16, 118,213 2, 027, 692 5,676,715 4, 390, 942 7,383,510 45,017,746 13, 515, 503 $1, 216, 653 22, 319 97, 346 1, 625, 828 3, 498, 249 4, 704, 643 1,837, 143 46, 8S3 4, 187, 895 13, 688 72, 589 19, 144 4, 990,850 ! 25,100, 708 811,282 21,343 I 19,434,000 201, 666 355,091 31, 592, 595 79,043 152, 825 31,400 1,414, 148 2,719,645 323, 194 216, 264 176,689 1, 560, 677 5, 723, 857 1,039, 650 $156,957 1,734 9,900 208, 962 450, 638 615, 126 236, 709 2, 047 554, 189 4 6,776 (2) 2,096 632, 716 (2) 3,296,945 102, 479 1,516 2, 563, 314 23, 273 40, 052 4,188, 810 9,810 18, 924 2,187 184, 973 352, 612 40, 606 18,035 14, 619 202, 821 741,022 123, 528 I i i | 25 19 6 34 76 50 33 64 4 16 3 97 1 232 22 2 179 16 18 225 6 15 5 31 37 11 29 35 33 42 40 $2,661,033 1, 083, 756 3, 566,162 2, 856, 739 8, 249, 890 4, %5\K 327 1,415, >>87 192, 338 10, 164,545 118,857 916,012 82,062 j 16, 720,157 I 24, 257, 647 1, 826,013 37, 796, 225 930, 508 645, 321 61, 232, 035 192, 842 928, 786 68, 770 3, 344, 528 2, 837, 978 711,442 2,429, 507 2, 116,344 3, 660, 109 8,075,144 2, 316,323 $153,163 263. 895 160, 247 065, 2S2 1, 203, 373 54! i. 492 207, 127 25, 453 1,501,526 20,008 151,510 I I 6 1 2 2 o 10 6 ICS Kentucky. Louisiana-. Maine Maryland Massachusetts.-.. Michigan M i nnesota M issi ssi ppi 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.. 7 3 o o -r 1,474, 095 (2) 2, 498,062 97,432 2, 590, 309 126, 731 76, 560 7,907, 987 18, 246 129, 325 21,489 , 324, 855 365,547 | 60, 304 197, 044 181,850 304, 166 824,411 139, 540 20 5 II2 4 27 1 2 4 4 1 1 1 6 8 10 H If. h2 g Wyoming States grouped 2_ Total. 1926 1925 1924 1923 1922 1921 1920 7 _ 4,682 4,606 4,454 4, 356 4,201 3,890 3,681 3,662 2 2,587 2, 762 2,753 2,735 2,880 2,459 1, 998 2,661 456,461 94,788 | 91,925 | 4,340 43, 304 1, 357,109, 268 157, 262, 857 1,500,050,797 195,166, 284 181, 547, 186 1,345,032,439 162,403, 306 1,216,633,248 187, 843, 942 ,253,405,678 1, 024, 109, 961 | 125, 692, 094 69, 756,499 733,427,446 I 151,173,127 1,239,629,895 20, 563, 697 25, 542, 126 22, 852, 708 19,151,889 22,113, 441 14, 937, 925 12,031,628 37, 359, 624 1,876 1,844 1,701 1,621 1,321 1,431 1,683 1,001 243, 350, 016 164, 876, 462 156,780, 115 166, 464, 366 110, 289, 948 148, 096, 969 220, 329, 251 76, 509, 884 20,068 17, 404 28, 355, 773 22,112,040 17, 846, 227 17, 943, 545 14, 374, 375 16,586,111 26, 259, 793 8, 287,187 $5, 081,163 $512, 825| 219 MANUFACTURING: M E T A L AND M E T A L PRODUCTS Alabama. Alaska. Arizona .Arkansas California ._ Colorado _.Connecticut Delaware -. District of C o l u m b i a , 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 102 I 15 21 853 133 636 42 31 69 100 7 11 2,238 646 274 95 152 95 77 202 1,167 1,151 352 20 615 35 87 4 56 1,028 3 3,552 47 i $68, 217, 818} 16,354,661 9 10 439 48 369 18 14 23 60 4 6 1,372 373 146 47 89 45 38 120 643 669 197 9 344 17 35 1,413,666 i 2,972,800 ! 198,093,406 ! 8,716,899 ; 445,928,637 58,304,345 1,209,707 ! 1,437,991 I 21,930,594 7, 663, 158 ! 1,219,029 i 1,489,274,346 377,799,449 : 94,350,353 I 10,864,871 | 50,686,131 i 7,456,694 ! 7, 861, 002 | 58,553,047 396,483,035 | 3,400,023,449 ! 80,282,332 I 1,311,875 i 186,167, 780 541,164 9, 263, 532 ! 67,568 151,933 19,999,820 424,357 36,440,103 4,284,342 66,534 46,312 1,599,568 499, 091 70, 592 158, 056,126 31,487, 939 13, 098,806 829, 434 2, 989, 490 476, 081 334, 394 3, 847, 396 58, 513, 576 377, 505, 069 8, 232, 655 58, 714 15, 019, 784 36,025 461, 679 31 559 2 6, 257, 894 484,091,608 j 947, 225 57, 755, 825 2 () 308, 961, 210 i i ! j j :6, 538 7, 604 16, 805 2, 563, 934 49, 808 4, 779,151 574, 955 6,075 2,093 197, 485 66,815 8, 757 20, 885, 182 4, 091, 269 1, 728, 803 101,065 346, 598 55, 212 29, 025 467, 397 7, 353, 630 50,718,308 ! 1,061,972 j 5,772 ! 1,916,709 | 1,755 | 49,593 97,883 ! 7,476,745 j (2) 40, 782, 410 I 378 64 251 22 15 41 35 3 4 818 244 105 44 57 47 26 78 496 434 131 10 248 | 7 | 48 ; 4i 22 ; 436 I 116,010 1, 386, 875 52, 454,138 3,117, 358 | 63,387,362 j 9,149,646 410, 562 1,710,411 4,150,021 I 119,863 | 55,731 ) 202,550,467 ! 80,188, 070 i 12,487,547 I 8,116,116 6,627,481 ! 3,819,202 ! 2,467,397 I 9,353,761 | 138,982,218 | 597,858,583 | 12,296,438 I 350,639 ! 42,073,799 I 226,218 ! 3, 857, 344 157,296 3. 189-046 140, 932, 111 17,844 86,006 I 5,650,915 ! 624,423 | 5,432,894 j 468,040 ! 96,804 i 371,608 307, 552 17,961 14,918 17,617,439 10, 093, 696 1, 316, 587 410,862 694, 395 335,163 412, 692 1, 074, 344 9,012,326 61, 763, 845 1, 651, 969 68, 016 3,091,461 12, 634 455,125 34,114 253. 089 13,171,019 2 3 36 21 16 2 2 5 1 48 29 23 4 6 3 13 4 28 48 24 1 23 11 4 > o Ul o o i ! 4,115,013,819 439,446,499 33,992,108 j 1,472 ! i Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp .43-45. Fiscal and fractional (part year) returns are included. %i States grouped to conceal identity of taxpayer. Xfi Or TABLE 17.—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; the number, gross income, and deficit of corporations reporting no net income; and the number of returns of inactive corporations reporting no income data—Continued CO Or to MANUFACTURING: METAL AND METAL PRODUCTS—Continued Corporations reporting no net income Corporations reporting net income j Total ! number of returns Number | of returns Gross income States and Territories North CarolinaNorth Dakota... Ohio. Oklahoma Oregon Pennsylvania... Rhode Island... South Carolina. South Dakota.. Tennessee Texas 77 17 2, 095 121 147 1, 945 324 31 12 121 220 44 49 115 302 97 787 6 Utah. Vermont Virginia Washington West V i r g i n i a . . . Wisconsin Wyoming States grouped 2 . Total 1926! 19251._ 19241 19231 19221 19211 19201... . __; 20,379 " . _ ! 20,054 ! —_::;;___::"__ :. 21529 ._ """" I 20,170 :::::::::: > 16,240 _ __.___:_ J 15,874 j 15 n30 _ ::::::::::u 15 m 10 1,218 69 70 1,009 184 17 10 69 122 24 32 66 133 55 500 3 $8, 55S, 837 872, 891 1,307,986,977 18, 998, 704 9, 470, 000 2, 329, 252, 666 127, 137, 074 1, 782, 865 772,748 26, 914, 341 49, 420, 744 2, 401, 512 11, 025, 381 15,538,982 22, 809, 354 165, 384, 208 564, 883,434 (2) 364, 540 11,412 i 11,989 I 12, 760 i 11,227 ! 10, 168 8,397 5,468 10,135 16, 256,966,289 16,661,792,513 17, 335, 348, 231 13, 947, 990, 822 15, 238, 954, 970 7, 728, 928, 651 6 044, 372, 496 13,479, 348,379 Tax 1,501,273,734 1,803, 444, 045 1,750,753,137 1, 340, 597, 253 1,427,495, 889 906, 956,106 437, 360, 860 1,411, 647, 483 $93,495 7,474 16, 828, 296 165,079 86, 206 20, 604, 680 1, 355, 757 6, 768 3,242 294, 354 1, 041, 605 12, 739 156,923 149, 449 122,005 1, 288,046 9, 558, 384 (2) 2,440 198,066, 290 237,077,170 221, 972, 624 162,978, 504 160, 770, 716 98, 760,109 90, 307, 720 293, 857, 794 Number of returns 25 4 841 48 55 861 136 12 2 49 89 16 17 48 139 38 241 2 8,227 8,065 8,769 8,943 6,072 7,477 10, 068 4,996 Gross income Deficit $2, 617, 555 61, 272 587, 975, 979 13, 218, 269 4, 653, 031 341, 595, 788 21, 847, 336 254, 603 (2) 6, 609, 804 8, 969, 658 2, 241, 867 2,045, 613 2, 826, 889 9, 531, 768 11, 351, 244 68, 398, 295 (2) 55, 015 $165, 362 11,351 33, 815, 452 851, 629 480, 766 26, 204, 872 2, 333, 382 05, 621 (2) 824, 698 774, 224 210, 293 252, 825 582, 824 971,303 441, 733 4, 249,619 (2) 6,509 2,928,373,358 1,792,082,323 1,774,903,980 I 1,991,001,583 i 1,361,816,485 I 2,247,107,674 j 3,760,706,301 1,624,781,989 i 241, 305,137 192, 574, 301 201, 444, 799 244. 779, 005 178, 080, 576 272, 040, 309 666,001,897 136, 757,073 Inactive corporations—No income data reportedNumber of returns 3 3 36 4 16 > o m o 1 30 4 46 1 740 3 o o g MANUFACTURING: NOT ELSEWHERE CLASSIFIED Alabama „___ 26 17 1 Arizona Arkansas 20 11 332 California . _ - 158 23 Colorado 60 95 Connecticut _ _ __ 198 13 7 Delaware 17 7 District of Columbia 13 28 Florida 30 46 Georgia... _ 2 1 Hawaii 7 4 Idaho 983 555 Illinois _ 116 Indiana 250 56 125 Iowa 13 Kansas 25 Kentucky 61 33 24 10 Louisiana 17 Maine __ __ 50 43 95 Maryland _ 240 494 Massachusetts 177 326 Michigan _. _ _ 82 173 Minnesota 5 Mississippi. _ 8 150 Missouri 299 4 10 Montana. >. _ .. 10 26 Nebraska 1 4 Nevada 11 27 New Hampshire 196 399 New Jersey— New Mexico 1,023 1,961 New York , 25 45 North Carolina ._ . _ 2 6 North Dakota. 317 587 Ohio . 14 35 Oklahoma 32 85 Oregon. 286 547 Pennsylvania... 36 74 Rhode Island 5 15 South Carolina. 3 6 South Dakota.. _. __ 98 57 Tennessee 44 69 Texas __ 5 17 Utah.. 13 25 Vermont 21 47 Virginia .. 1 Changes in the revenue acts affecting the comparability of statistical data returns are included. 2 States grouped to conceal identity of taxpayer. $3,435, 659 $210,316 $24, 488 7 1, 874,169 40, 732,881 10,887,437 60,627, 255 1,608, 230 400, 635 960,403 7,191,281 86, 261 4, 286,935 128, 783 6,945, 218 235, 811 15,491 96, 888 216,694 9,056 497, 833 7,195 768, 361 30,983 460 10, 637 22,830 162,475 251, 938, 691 37, 925, 534 11, 540, 666 7,198, 201 16,029, 396 1, 673, 864 1, 984, 898 13, 769, 952 76,137, 456 90. 692,050 21,184,043 629, 720 82, 080, 839 60, 443 1, 726, 217 9,683 21,504,408 2, 629, 360 670,194 664, 518 1,958, 793 181, 814 177, 788 1,032, 649 5, 323,066 9,404, 514 1, 611,981 63,085 6,171,994 8,500 73,452 484 2, 658,067 329, 554 76, 266 84, 795 260,155 20, 589 21,073 125, 614 656, 802 1,175, 645 200,913 7,124 797, 570 605 7,919 1, 861, 532 115, 714, 738 117,602 13, 305, 768 12, 749 1, 537, 776 1 8 145 30 92 5 8 13 16 1 1 372 108 38 10 24 12 21 45 233 130 66 2 123 4 12 3 12 184 497,154,101 4,473,112 50, 449, 088 234,895 171, 478. 647 1, 203, 979 2, 078, 4<)9 148,716.854 0, 435, 52fi 1, 202, 258 195, 198 11, 501, 539 6, 105,233 1, 620, 758 9, 276,165 2. 827. 770 14,213,162 85. 814 85.161 16,103, 012 475, 541 55, 770 35, 320 1,361,913 477, 985 99,130 390, 092 197.424 6,488, 712 20, 736 (2) 1, 775, 514 8,297 6,617 2, 039,179 44, 385 5,123 4, 693 173, 664 49, 572 11, 237 44, 924 21. 740 845 16 2 248 19 37 226 36 9 2 23 20 8 11 22 $182, 778 0 $16, 583 2 m 303,488 11,803,880 1, 358,020 13, 779, 593 592, 648 226, 297 364, 719 2, 228, 478 1,890', 367 134, 842 1, 382, 111 2, 978, 604 98,045 55, 314 207,138 (2) 55, 807,940 22,124.142 2,131, 972 1, 086, 111 1, 283, 566 744, 081 746,127 8, 226,021 22, 595, 837 20, 844, 764 3, 645,966 (2) 5, 323, 621 2, 330, 331 294, 059 65, 562 275,951 68, 912 92,042 671, 341 3,050, 606 3,378, 492 488, 272 7, 584, 111 17, 933 521, 809 3,529 534,181 40,030, 836 1,025, 316 23,923 98,426 3,971 104, 080 5,083, 439 153, 826,128 1,183, 363 18, 744, 707 68,198 32, 856, 691 697, 723 1, 335, 852 38, 471, 209 3, 404, 374 240, 807 (2) 2,821, 604 1,084,189 227, 304 1,128, 719 828, 480 3, 379, 339 201,022 148,429 3,753,150 574, 463 42, 3S0 (2) 283, 009 101. 801 194,901 231, 922 79. 049 1 29 7 11 1 2 2 2 56 26 31 2 CO H 2 W. S 12 7 21 H £ 25 1 26 ^ O ^ ! t| 19 g2 93 4 2 22 2 16 35 2 1 1 6 5 4 1 4 from income-tax returns of corporations are summarized on pp. 43-45. Fiscal and fractional (part year) M CO Qji CO TABLE 17.—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; the number, gross income, and deficit of corporations reporting no net income; and the number of returns of inactive corporations reporting no income data—Continued CO Or MANUFACTURING: NOT ELSEWHERE CLASSIFIED-Continued Corporations reporting no net income Corporations reporting net income Total number of returns Number of returns States and Territories Gross income Net income Tax Number of returns Gross income Deficit Inactive corporations—No income data reportedNumber of returns Ui Washington West Virginia. __ Wisconsin Wyoming States grouped 2_ 126 27 242 3 46 8 114 8,106 8,775 6,246 6,772 11,187 10, 825 10, 292 4,108 4,681 3,676 3,926 6,664 5,981 4,266 5,935 $4,449.458 1, 223,477 28, 007, 681 $232, 622 52, 303 2, 067, 307 $2, 368, 586 1,184,443 7,191, 644 $23, 470 3,061 259, 202 215, 290 63,423 TotaL. 19261.. 1925 i_. 1924 i_. 1923 i_. 1922 1.. 1921 i.. 1920 1.. 1, 761, 042,343 2, 066,034,830 2,006, 741, 719 2,176, 943.775 4,455,159,452 3, 546, 528,930 2,136,393,002 3, 610,555,042 163, 751,951 195, 636,969 173, 792, 394 197,975. 248 473, 420, 323 370, 465, 237 164, 196,817 435,022,063 20, 325, 669 24, 348, 732 21, 494,169 23, 580.176 55, 265, 523 42, 229, 447 28, 295, 849 91, 201,101 3,417 4,074 2,570 2,846 4,523 4,844 6,026 3,899 467, 835, 233 460, 600, 317 304, 214, 827 491, 001, 731 678, 307, 774 798, 352, 398 1, 083, 777, 026 758, 250,931 $179,184 125,186 958, 390 2 () 36,178 58, 259, 837 45, 484, 274 36, 733, 205 57, 560, 904 89, 543, 060 86,925, 794 171,537,751 61, 710. 274 I d a h o __ Illinois-- _ _ __ _ 92 1 19 31 617 109 349 49 132 410 117 19 16 1,244 1 H a 'ill a 581 CO O ... M^ o o ... CONSTRUCTION Alabama Alaska Arizona Arkansas California Colorado Connecticut _ Delaware . District of Columbia Florida Georgia Hawaii 32 2 g fcrj 53 $10,943,050 $636, 064 $76,122 8 16 326 47 217 34 69 154 63 12 9 787 633,748 1,364,958 87, 557,804 3, 891,298 43,026, 529 16, 384, 287 14, 945,301 27, 918,305 13, 789,555 3, 084,772 2, 666, 779 272,193,916 119,934 70, 596 7,177, 223 117,911 2, 224, 313 1, 344, 699 929, 503 2, 577, 841 2, 351, 428 674, 701 109, 062 24,032, 500 6,643 3,609 869, 443 6,774 239,067 168, 641 110,994 299, 458 296, 369 80, 842 13, 285 2,978,196 32 1 7 10 245 49 113 12 54 214 3 409 $2,167, 239 (2) 1, 268, 530 260, 895 24, 961, 897 3, 259,184 10, 577, 749 194, 693 6, 289, 017 16, 089, 997 3,442,139 3, 220, 082 89, 531 45,330,317 $215,171 (2) 45, 329 111, 660 4,128, 571 370, 505 550, 860 26, 954 383,033 2, 304,130 389, 256 158, 366 25, 670 5,005,068 7 4 5 46 13 19 3 9 42 5 1 4 48 Indiana Iowa Kansas Kentucky Louisiana Maine Maryland. Massachus etts Michigan. Minnesota Mississippi Missouri Montana _ Nebraska. Nevada. New Hampshire New Jersey New Mexico New York North Car olina North Dai_ota . Ohio Oklahoma Oregon Pennsylvania... Rhode Island South Carolina South Dakota. . Tennessee Texas Utah Vermont Virginia Washington West VirginiaWisconsin Wyoming _ _. States grouped 2 Total 1926 1925 1924 1923 1922 1921 1920 _ ._ ____ _ . . . ._ __ __ __ _. 124 55 18 57 68 38 114 313 221 106 g 180 14 31 2 3 377 334 163 57 175 165 112 276 823 594 315 27 578 38 77 7 24 1,165 9 5,191 139 21 3,053 229 177 933 126 57 32 109 309 73 8 161 246 130 450 21 180 86 31 104 85 65 139 481 330 178 14 351 16 43 4 21 735 3 2,906 81 16 646 141 98 526 77 25 18 60 170 36 5 88 136 72 301 8 36,165, 231 22, 461,183 4, 841, 583 14, 927, 878 17, 658, 592 4, 984, 980 25, 777, 414 110, 327, 813 123,157,140 32, 801, 360 2, 597, 386 46, 656, 696 1, 217,096 15, 344,436 1, 291,904 1, 381, 364 115, 479, 008 1, 405,157 629, 758, 787 14, 989, 096 1,612,171 169, 626, 917 29, 377, 860 9, 284, 372 282, 298, 352 9. 314, 684 3, 716,115 2, 504,114 17, 806, 925 35, 901, 270 3, 702, 789 289, 072 32, 058, 752 16, 243, 614 9, 865, 543 67, 614, 277 342, 698 2, 612, 354 2,025, 073 260,648 963, 697 1, 729, 088 227, 424 2, 292, 818 6, 343, 395 7,400, 735 2, 627, 111 123, 216 4, 550,120 56, 339 674, 384 32,152 53,110 6, 829, 731 161, 678 43, 402,440 689, 719 56, 265 7, 692, 965 3,365,411 520, 000 23, 459, 802 431, 621 183, 503 144,442 662, 498 3, 365, 698 340, 391 32, 321 1,055, 372 928, 704 449, 034 3,029, 957 20,972 285,162 238, 841 23, 840 105, 537 214,196 17, 642 278, 825 653,843 898, 389 288, 758 10,133 501, 852 4,507 81, 987 2,599 3,854 734, 510 21, 772 5,134, 068 71,156 5,460 850, 345 327, 559 42,080 3, 008, 309 34, 378 19,457 15, 844 74, 997 382, 553 38,471 3,355 119, 302 63, 701 39, 291 330, 974 1,248 1,861 49 4 362 62 63 340 41 22 11 41 115 31 3 64 91 51 121 10 17, 609 16 770 15 33H 13 176 12 551 11,370 10, 361 9,960 10, 071 10, 075 9 701 8, 701 8 151 6,997 6,041 7,010 2, 413,183, 931 2, 287, 547, 857 1, 914, 494, 247 1, 784, 698, 994 1, 753, 796, 470 1, 350, 514, 102 1, 281, 614, 507 1,875,949,811 171,159, 963 162, 569, 003 156, 490, 708 132, 704, 218 112, 003, 914 91, 724,158 67, 335, 368 113, 552, 012 20, 078, 238 19, 146, 036 17, 580, 920 13,911,675 11,438,833 9, 652, 388 13, 594. 886 33,179, 762 6, 281 6,695 5,637 4,475 4,400 4, 373 4,320 2,950 K 11,186,126 6, 320, 852 722, 361 3, 723, 664 3, 685, 627 1, 704, 285 9, 248, 605 24,186, 874 20, 253, 154 8, 574, 988 429, 997 12, 359, 324 494, 977 2, 232, 909 966,357 538, 657 67, 626 546, 352 843, 774 233, 998 756, 340 2, 668, 904 2,426, 556 1,214,928 106, 838 1, 561,159 57, 565 242, 671 238,114 30, 715, 646 102, 030 232,168, 819 4, 293,172 215, 835 47, 365, 055 5, 730, 868 4, 525, 483 51, 429, 846 3,132, 480 2, 629, 904 353, 531 2, 489, 540 10, 608, 820 1, 737, 208 52, 823 6, 008, 964 4, 635,176 3, 728, 782 7, 751, 320 187,152 34, 693 21, 284 3, 059, 338 134, 309 17,100, 731 226, 523 14,540 2,665,118 672, 630 373,187 4, 945, 274 195, 336 259,156 57, 376 335, 936 906, 687 270, 081 11,270 647, 462 433, 779 514, 650 561, 680 50, 724 14, 030 642, 528, 391, 425, 469, 415, 491, 361, 59,417, S99 53, 621, 248 43, 345, 993 42, 010, 538 42, 808, 544 52, 528, 638 51, 507, 351 28, 209, 391 410, 274 547, 998 554, 860 624, 080 915, 480 529, 862 693, 680 704, 293 30 22 8 14 12 9 23 29 43 31 4 47 8 3 1 53 1 m 9 ^ 1 45 16 67 8 10 S Q GO - 3 g^ 0 M fe$ 9 19 Q O g 8 24 7 HH 28 3 1,257 1 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 43-45. Fiscal and fractional (part year) returns are included. 2 States grouped to conceal identity of taxpayer. £j M 00 Q, Ox TABLE 17.—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; the number, gross income, and deficit of corporations reporting no net income; and the number of returns of inactive corporations reporting no income data—Continued CO TRANSPORTATION AND OTHER PUBLIC UTILITIES Corporations reporting no net income Corporations reporting net income Total number of returns Number of returns 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 assach usetts Michigan Minnesota Mississippi Missouri Montana. _ _ Nebraska Nevada New HampshireNew Jersey.. , New Mexico— New York North Carolina __ _ _ _ - . _. . - _ . . _ __ _ - 219 24 92 187 1,001 245 287 45 81 251 309 37 107 1,343 594 788 309 348 281 358 261 707 507 469 179 640 165 286 43 91 681 59 3,442 397 148 16 49 126 546 112 188 31 50 91 212 26 62 776 383 508 258 201 181 237 157 460 295 297 143 366 84 216 19 70 434 37 1,949 224 Gross income $13, 799,035 746, 868 4,899,416 16, 591,541 410, 497, 986 109,309.782 239, 282, 430 168,060, 206 280, 693, 586 19, 506, 645 27,186, 718 19,877, 754 2,001,871 1, 513, 802,454 35, 618,159 31,839,560 355, 858,380 192, 620,217 46, 984,989 65,200,017 365,034,402 460,375,016 197,877,895 435, 594,375 10, 259,282 373,949,814 13, 794,093 25,134,584 555,461 3,411,464 377, 791,317 1,829,521 4,416, 466,582 150,158,806 Net income $1,675,625 161, 504 360,140 2, 506,412 62,137,481 9, 269,744 23, 290, 269 20,006, 655 33,360,511 3,057,044 4, 934, 835 4, 361,087 243,309 138, 934, 998 5,488, 299 5,083,427 76, 579, 201 22,096,010 5, 532, 648 8,821,137 33, 623, 830 61, 681,390 34,416, 977 23,177, 573 1,260,135 37,153,416 3,610,034 3,147,655 63, 993 883, 972 46, 289, 547 316,973 550, 576,180 17,774,584 Tax $196, 230 18,828 35, 825 312, 862 8, 268, 655 1,232, 665 3,111,496 2, 694,981 4,497, 679 384,054 615, 819 586,190 24,968 18, 459, 849 650,022 632, 882 10, 297,108 2, 938,053 663, 890 1,150, 337 4, 516, 640 8, 209,447 4, 573, 631 3,032,009 137, 527 4,938, 930 475,391 396,211 5,067 105, 605 6,151,411 34,909 73,704, 742 2,356,323 Number of returns 46 6 31 47 332 80 77 12 29 127 84 9 28 439 168 154 94 95 86 77 75 208 168 128 29 215 43 56 19 18 208 16 1,286 123 Gross income $16,412,155 120,815 2, 973, 601 6,167, 855 64, 982, 502 3, 228,198 3,093, 461 2,883,730 4,085, 356 30,099,172 6, 903, 330 432,122 4, 584, 585 398, 687, 328 17,411,604 15,024, 964 5,514,889 2, 545, 465 16,411,167 15, 314, 860 8, 781, 787 80, 617, 784 62, 556, 862 27, 681,146 916,135 175, 855, 775 849,297 2,023, 457 865, 866 864,810 12, 715, 218 279, 603 880, 614,413 3,475,054 Deficit $306,456 14, 923 1, 777, 859 1,017,590 8,027, 767 1,175, 356 623, 948 161, 618 443, 922 3, 991, 350 806, 740 39, 204 174,343 28,908,070 1,981,152 1, 379, 617 1, 200, 602 464, 813 2, 318, 704 3, 225, 694 1, 525, 977 4, 585, 697 8, 699, 908 2, 841,462 112, 878 10, 745, 377 2, 111, 180 400, 410 242, 845 199,059 1, 664, 296 105, 499 70, 548,696 593,639 Inactive corporations—No income data reported— Number of returns 25 2 12 14 123 53 22 2 2 33 13 2 17 128 43 126 17 52 14 44 29 39 44 44 7 59 38 14 5 3 39 6 207 50 51 Ii Q TS1 o o North D a k o t a . . Ohio Oklahoma Oregon Pennsylvania— Rhode Island South Carolina. South Dakota. Tennessee Texas Utah Vermont Virginia Washington West Virginia.. Wisconsin Wyoming Total.. 1926 1. 1925 1.. 19241.. 1923 1.. 19221.. 1921 i_. 1920 1.. 171 951 438 426 1,630 92 232 233 310 1,195 134 84 328 718 269 735 73 22,912 25,100 23, 613 22,431 21,113 20,511 19,105 20, 599 101 640 215 239 987 50 123 159 177 760 71 62 192 421 173 493 40 2, 893, 576 261, 578,434 79, 738, 579 22,150, 513 1,441, 080, 628 12, 821,855 4, 316, 698 3,103, 903 78, 302, 613 130, 414, 398 15,972, 210 1, 861,479 309, 836,129 60, 336, 727 8, 824, 837 22, 591, 525 1, 656,061 294,493 46S130, 383 15,011,055 2, 556, 053 155, 975, 391 3, 500, 989 589, 241 484,484 9, 843, 065 18, 055, 425 1, 691,081 418, 796 77, 478, 612 9, 307, 586 1,771,099 3, 589,173 306, 530 30, 908 6,045, 223 1, 585,080 304, 588 20, 830,110 461, 347 65,813 53, 301 1, 292, 250 2, 253, 552 219, 047 48, 242 10, 430, 643 1,183,139 208,437 421, 731 34, 249 44 273 189 128 430 37 94 45 95 368 36 17 113 230 76 166 28 13, 855 : 12, 844,090, 391 15,444 13, 518, 652, 542 14, 862 : 10, 952, 508, 305 14,565 9,099,039,812 14, 269 ; 9, 280, 705, 456 13,690 8,098,069, 972 11,831 7,187, 389,107 12, 922 7, 775, 205, 644 1, 588, 880,061 1, 723, 398, 621 1, 468, 692, 774 1, 232, 012, 201 1, 257,409, 896 979, 263, 568 821,871,454 829,130, 927 210, 877, 896 228, 662, 641 186,313,840 148, 278,140 150,998,913 119, 480, 757 101, 021, 765 98, 623,106 6,982 j 9,656 8,751 7,866 6, 844 6, 821 7,274 7,677 686, 882 | 28,858,794 ' 29, 309, 346 19, 694,902 121,075,210 3,046, 751 2, 533, 793 568,786 5, 831, 372 92, 719,123 2, 375, 873 9,012, 581 76, 209, 337 20, 781,118 3, 627, 792 3, 758, 577 817, 608 2, 295, 882, 216 1, 245, 630, 785 928, 339, 371 1, 076, 769, 025 1,245,311,572 1, 656, 213, 294 1, 813. 387, 056 1, 377, 576, 299 58,113 3,811,437 1,833, 992 900, 593 11,158,010 852, 620 300, 325 66, 398 898, 552 5, 944, 281 477, 653 1,431, 985 3, 283,141 2, 558, 833 555, 864 485, 722 438, 257 26 38 34 59 213 5 15 29 38 67 27 5 23 67 20 76 5 197,472,427 120,174,173 134, 744, 529 137, 753, 364 125, 649, 787 196, 480, 421 323, 368, 793 150, 505, 207 2,075 TRADE $61, 738, 284 $3,064,598 l (2) (2) I 6 16, 835, 630 586,499 i 10 54, 481, 930 2,627,797 i 82 354,106, 306 20,302,385 ! 37 65, 357, 292 2,942,634 i 35 113, 336, 419 4,614,965 I 12 12, 529, 728 812,349 I 339 9 43, 851, 947 2,168, 073 792 60 175, 019, 834 15, 485. 458 1,188 12 118, 910, 541 4, 295, 808 149 6 (2) (2) 391 11 19, 052, 208 588. 587 5,042 180 598, 769. 374 26,390. 299 1,822 91 133, 507, 990 6, 443, 704 1,699 111 109, 048, 975 3, 549, 070 1,111 26 80, 322, 581 2, 488, 655 991 42 62, 737, 685 3,069, 202 1 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 43-45. For 1916-1924, inclusive, gros? income incomplete, due to gross operating revenue of railroad and other public utilities not being completely tabulated. Fiscal and fractional (part year) returns are included. 2 States grouped to conceal identity of taxpayer, Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia.. Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky 1,350 42 345 881 4,421 1,667 1,985 260 585 2,126 1,762 217 545 8 331 2; 934 2,508 1,648 1,526 885 41 236 559 2,656 1,037 1,224 159 $242,855,911 4, 301,083 63,098,864 150,841,816 1, 767,957, 397 246, 048, 385 352, 711,825 69,113,060 156, 970, 685 172,189, 260 335, 426, 272 55, 949,453 66, 497, 978 3, 346,433. 864 482. 402, 489 442, 699, 465 298, 287. 367 252, 248, 921 $7,491, 527 152, 545 2, 565,140 4, 093, 000 71, 068, 722 7, 665, 726 12, 318,833 3, 038,120 6, 391, 709 5, 580, 985 9, 204,028 3, 480, 644 1, 994, 527 142, 214, 632 15. 993, 085 10, 386, 802 7,511,680 8, 818, 646 $819, 468 11,502 286, 220 425, 082 8, 685, 383 807, 338 1, 323, 062 381, 836 784, 281 578,113 976, 606 441,110 171, 398 17, 937, 094 1, 757,115 1, 045, 070 785, 116 919, 605 446 1 103 312 1,683 593 726 89 237 1,274 562 62 143 3,109 1,021 698 511 493 CD H P H o CD TABLE 17.—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: the number, gross income, and deficit of corporations reporting no net income; and the number of returns of inactive corporations reporting no income data—Continued 00 00 TE AD E—Continued I Total number of returns Number of returns States and Territories 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 _ _ _ _ __ ._ _ . _. . _. _ _ ._ Corporations reporting net income _ __ . _ 1,822 1,071 1,318 5, 645 3, 669 3, 089 839 4, 459 999 1,535 153 308 3,910 286 21,880 2,173 1, 314 6,621 1, 632 1,482 5, 382 658 1,388 1, 005 1,562 3,860 830 298 2, 054 2,661 1,303 3,660 1,127 702 712 3,104 2, 225 2, 052 566 2, 727 734 1,104 103 200 2,354 190 12, 696 1,350 932 4,018 1,111 876 2, 965 395 742 750 1, 040 2, 470 553 194 1, 352 1,588 848 2,406 Gross income $462, 759, 592 139, 425, 554 394, 286, 928 1, 638, 297, 502 1, 041, 703, 663 937, 912, 954 129, 908, 923 1, 334, 699,820 119, 2S5, 557 402,124,913 97, 954, 097 47, 335,390 1, 604, 482, 764 44,120, 404 7, 770, 922,107 325, 835,900 137, 534,006 1, 825, 349, 792 359, 289,372 260.187,226 1, 859, 504,832 213, 823,498 151, 573,873 119, 487,441 450, 981,844 1,239,930,578 131, 704,020 51, 984,140 351, 824, 771 464, 302,187 223, 249,097 645,168, 328 Net income $13, 261, 546 3, 550, 779 15,913, 659 48,181,142 46, 679, 319 25,129,428 3, 745,402 45,856, 615 4, 086, 786 9, 539,822 3, 023, 771 1, 227,802 51, 435, 489 1, 615, 872 287, 721,171 10, 425, 693 3,481, 918 57, 539, 275 9,814, 208 6,260,441 64, 732, 543 6,206, 689 2, 769,271 2, 830,093 11, 939,809 39, 099, 399 4, 220, 098 1,627,938 ! 12, 412, 748 12, 579, 644 8, 309, 336 20,498, 927 Corporations reporting no net income Tax $1 486,841 325,958 1,945,249 5, 643, 971 5, 769, 652 2, 788, 653 367,146 5, 523, 823 384,130 1, 043, 476 382, 515 120,165 6, 369, 616 172, 485 35, 698, 670 842,197 245,479 6,806,855 1, 089, 626 641,848 7, 919,406 723, 301 229,208 197,895 1,321, 659 4, 611, 770 420. 785 171.820 1,345,474 1, 339, 448 923,292 2,260, 512 Number of returns 653 335 572 2,432 1,355 938 253 1, 632 226 406 47 104 1,477 83 8,764 776 317 2,526 489 559 2,273 252 621 225 502 1,313 264 96 668 993 441 1,165 Gross income $114, 236, 828 34, 889, 802 77, («2, 608 347, 565, 470 238, 739, 771 148,113,104 25, 478, 335 293, 2C4, 230 16, 855, 420 58,973, 524 3,144, 361 9,887, 950 210, 655, 247 5,415,910 1, 799, 983, 907 76, 855, 092 22, 653, 032 414,460, 373 72, 632,470 84, 395,840 458, 022, 365 41,119, 697 54,487, 675 16,498, 414 126, 735, 366 233,153,945 33,742,153 11. 066, 834 67, 206, 958 122, 461, 592 46, 788, 534 114, 388,186 Deficit $4,998 404 1, 626, 540 5,142, 846 15,983 360 12, 732, 939 7, 798, 408 1, 590, 807 12,618,774 636, 618 2, 305, 442 220, 769 513, 400 11,019.631 501, 480 91,131,954 4, 079, 825 782,866 18,459, 585 3, 027, 398 2, 933, 781 22, 846, 601 1, 902, 564 2,164, 550 685, 646 5, 544, 374 10, 936, 418 1, 705, 941 525, 417 3, 342, 564 5, 354,140 2, 640, 785 6,193, 644 ! Inactive corporations—No income data reportedNumber of returns 42 34 34 109 89 99 20 100 39 25 3 4 79 13 420 47 65 77 32 47 144 11 25 30 20 77 13 8 34 80 14 89 5 in c a o g Wyoming States groupeda Total 1926 1925 1924 1923 1922 1921 1920 i 240 I 122,360 112, 705 109, 588 105,323 i 100,646 ! 95,683 i 88,179 I 78,885 i 74, 747 71, 403 71,910 68, 112 68, 186 59, 791 42, 809 52, 278 29, 890, 676 1,174,221 103, 223 33, 512, 875, 344 33, 459, 062, 756 32,617,031,658 28, 625, 232, 657 26, 441, 517, 568 22, 864, 939, 438 17, 570, 065, 920 23, 915, 646, 093 44, 931 41, 302 37, 678 37, 211 32,460 35, 892 45, 370 26, 607 10,957, 586 19, 320, 498 446,183 I 515,607 10 7, 430, 839, 801 7,478,473, 042 7, 229, 905, 678 6, 490, 246, 892 5,832, 623,165 5,811,919,511 9, 774, 283, 657 7, 597,470, 410 362, 339, 344 330, 998,059 287, 506,146 296, 516, 827 264, 797, 443 318, 693, 358 626, 828, 343 339,482, 009 2,682 SERVICE: PROFESSIONAL, AMUSEMENTS, HOTELS, ETC. 74 $8, 366, 208 Alabama __ $3, 662, 832 $76,635 $768,109 243 151 $287, 729 18 10 219,169 Alaska 51, 571 401 16, 450 14,199 1 3 105 4, 044,189 Arizona 45,155 956, 979 30 418, 063 161, 366 20 55 94 139 Arkansas 6, 308, 228 769, 434 1, 664, 758 38 80,446 148, 559 7 899 950 California 2,188,856 18, 497, 234 166, 541,139 63, 578, 362 716 9,181, 963 233 514 263 Colorado 9,172, 852 619, 730 162 143, 313 1, 326, 451 16,146, 657 89 544 288 Connecticut 208,009 24, 257, 025 15, 465, 370 210 1,963, 501 1,123, 997 46 87 2, 630, 309 50 32, 677 314,873 Delaware 12, 659,130 29 8 448,780 251 157 District of Columbia. 5, 346, 622 84 141, 345 1,442, 068 19, 968, 346 796, 352 10 228 695 12, 998,135 Florida 408 1, 050,127 59 18, 619, 445 90, 333 6,445, 114 21, 142,884 190 Georgia 107 169, 673 1, 599, 291 309 12 5, 156, 369 802,711 20 36 Hawaii 14 47, 987 3, 818, 594 2 1, 876, 296 429, ?A2 376,800 151 95 2, 846, 260 Idaho 71,414 37 17, 722 235, 946 19 557, 610 135 1,700 Illinois 282 125, 261,196 14, 817, 188 1,153 3,174, 356 28, 583, 836 332, 128, 240 443 737 38, 328, 739 Indiana 894, 089 212 308,445 2, 907, 672 82 9,176, 949 14, 227, 292 324 154 64, 789 894, 695 538 Iowa 4, 324, 010 347, 966 60 125 2C4 7, 083, 470 Kansas 1, 989, 842 211, 554 59, 364 63 588, 787 16 245 14, 236, 725 Kentucky 132 253, 214 449 592, 189 2, 163, 667 72 5,876, 761 20? 21 324 263, 443 2,315,204 21,955,231 Louisiana 7, 053, 625 586, 743 100 177 18, 430,160 71 118,039 280 Maine. 32 1,450, 592 161,781 1, 097, 209 257 26, 281,132 446 Maryland 831, 517 352,060 53 5, 635, 390 136 2, 931, 662 466 739 1, 037, 322 103,717, 064 654 45,383,236 4,864,568 8, 758, 736 Massachusetts 73 84, 662, 773 516 5, 745, 766 363 962 Michigan 31,087, 729 1,067,598 8,921,670 83 345 932, 865 610 31,693,642 204 322, 887 2, 870, 006 Minnesota 11,816,406 61 7 57 100 2, 581, 196 Mississippi 1, 909, 524 541,004 23, 273 253, 219 36 639 Missouri 169 78, 961, 563 92 22,149,817 2, 683, 547 438 578, 245 5,218,100 146 7, 598, 585 60 238 32 1, 580, 696 171,227 133,183 1, 156, 740 Montana 148 94 255 11,419,385 Nebraska 3, 962,196 403, 346 13 40, 796 473, 606 23 871,012 182, 237 14 43 Nevada 27, 843 5,867 76, 626 6 49 92 1, 063, 742 202, 756 " 3,096,977 113, 769 35 19, 558 New Hampshire8 656 72, 984, 921 32, 241,152 6, 000, 034 248 4,499, 308 507 673,160 New Jersey 85 48 77 1,392,317 11, 605 138, 952 399, 487 54, 212 19 New Mexico 10 334 3,739 12, 062,100 96, 772, 329 1, 043, 478, 173 294, 380, 445 3,161 New York 434 38,184, 563 380 161 13, 376, 931 134, 259 5, 730, 582 167 1, 198,449 North Carolina... 52 747, 544 1 Changes in the revenue acts affecting the comparability of statistical data2 from income-tax returns of corporations are summarized on pp. 43-45. Fiscal and fractional (part year) returns are included. States grouped to conceal identity of taxpayer. ia o Ul 3 Q O CO Or TABLE 17.—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; the number, gross income, and deficit of corporations reporting no net income; and the number of returns of inactive corporations reporting no income data—-Continued CO a* o SERVICE: PROFESSIONAL, AMUSEMENTS, HOTELS, ETC.—Continued Corporations reporting net income Total number Number of returns of returns States and Territories North Dakota Ohio.. . . . . Oklahoma Oregon Pei.nsvivania ... H hi d p IslnnH South Carolina South Dak • ta Tennessee . Texas _ Utah Vermont Virginia Washington West Virgi nia Wisconsin Wyoming . . - ._ . ___ . . Tota 1 1926 1925 1924 1923 1922 1921 1920 | Corporations reporting no net income Tax Gross income Number of returns Net income Gross income Deficit Inactive corporations—No income data reported— Number of returns 164 1, 690 400 574 1, 556 151 175 229 352 945 184 79 423 929 285 902 85 86 917 266 284 815 78 70 140 214 593 107 49 226 476 160 466 53 $1, 585, 938 107,301,349 16,002 110 14, 946,951 131, 636,340 10, 479, 324 2.161, 151 2, 164, 582 22, 215, 318 44. 038, 617 7,629, 528 1, 957, 812 15,928, 506 28,174,056 9, 284, 840 46,179, 922 1, 437, 425 $108, 439 9,907, 409 1, 866,185 1, 187, 430 13, 120, 136 892, 727 176. 733 170, 154 1, 585. 083 3, 830,969 727,118 133, 957 1,717,944 2,072, 337 812,984 3, 702,966 148,977 $6, 028 1,141,517 199, 201 111,568 1, 592, 052 101,441 12, 908 10, 148 151,578 388,959 80, 516 11,737 180, 835 195, 453 75, 678 407, 645 12, 378 42 661 100 199 626 63 83 39 107 275 63 24 142 308 93 319 30 $473, 237 43,730,518 3, 054, 123 6, 065, 395 43, 784, 248 3, 863, 259 2, 124, 467 774, 157 3,211, 144 12, 777,989 2, 091, 846 739, 583 5, 385, 627 9, 773, 574 4,419,084 11,692,843 693,806 $59 450 5, 246, 770 289 833 693, 984 6,007 938 620, 730 173,815 66, 855 411,201 1, 497, 138 223, 354 131, 534 575,419 1, 169, 076 580, 561 1, 287, 520 86,137 36 112 34 91 115 10 22 50 31 77 14 6 55 145 32 117 2 34,193 32, 257 28,981 26, 320 25,114 23,145 19,103 17,490 18, 287 17,755 16, 571 15, 495 15,482 13,494 10, 694 11,914 2, 680,916, 440 2,628,039,969 2, 283,167, 734 2,049,142, 401 1,917,929,099 1, 689,958, 545 1,312, 596, 853 1,656,790, 349 244, 463, 850 260,981, 252 246,426, 235 202,165, 035 188, 368, 460 148, 366, 522 104,872, 554 145, 490,862 28, 625, 757 31,040,096 28, 466, 993 22,130,913 20, 376, 829 16, 262, 319 19, 269,098 31, 547, 536 12, 859 14, 502 12,410 10, 825 9, 632 9,651 8,409 5,576 906, 078, 710 732,271,926 556,184, 645 582, 704, 474 500, 837, 285 525, 945, 947 442, 490, 733 295, 783, 511 117,065,160 103,771,742 72, 226, 325 66, 650, 042 59,141,170 59,614 683 45, 939, 035 29,199, 368 3,047 $1, 579, 008 69, 598 1.041,486 150 2 57 FINANCE: BANKING, INSURANCE, REAL ESTATE, AND HOLDING COMPANIES, STOCKBROKERS, ETC. Alabama Alaska Arizona _ - 1,391 27 295 896 17 157 $33. 340. 080 720, 002 6,254. 439 $7, 498, 640 151, 527 977, 704 $823. 085 16, 915 95,890 345 81 $5, 972, 220 130,502 3,837,150 > ii o GO 3 Q O g 194,438 160 16, 921, 736 2.472 676, 635 571 4, 026, 456 391 6, 328, 876 __ _____ 192 1, 104, 881 162 1, 080, 702 2,518 943, 502 520 400, 650 51 32, 222 146 13, 262, 733 __ _ _ 1,610 2,183, 738 746 , 773,569 _ 978 433,145 586 1, 061, 754 276 _ _ 996, 879 507 536,707 182 _ 2, 681, 274 425 6. 415, 049 998 8, 523, 821 1,360 1, 721, 087 1,391 172,123 153 3,170, 518 __ 1,595 262 121,483 473, 517 474 _. 59, 680 41 298, 405 63 ._ 9, 387, 270 2, 436 . 43, 006 66 63, 643, 893 11,979 . _ 907. 217 543 63, 648 402 _ 5, 910. 318 2,156 435, 435 406 ___ 361, 206 1,610 554 5, 032 13, 959, 369 1,486 __. C2.\ 207 158 606 209, 389 1,018 425 30, 414 1,057 266 877, 780 1,199 308 2, 387, 675 1,014 3,318 332, 395 681 178 250, 754 181 35 1. 387, 347 Virginia 1,967 599 1, 073, 269 Washington 2, 702 863 759, 570 West Virginia _ 1,303 377 i Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. returns are included. 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 __ 724 6, 567 1,737 1, 454 648 532 5,388 1,572 196 440 5,371 3,280 3,078 1,883 1, 340 1, 572 663 1, 710 3.112 4,156 3, 542 541 5,187 911 1,850 137 282 7, 228 222 35, 272 1,619 1, 331 6. 039 526 3,570 947 978 404 301 1,625 942 136 243 3,400 2,245 1, 559 1,118 938 945 424 1,077 1,915 2,483 1,684 362 3,079 450 1,079 82 212 4.119 109 19,693 883 426 3,548 111 786 3,184 399 421 432 811 2,010 442 140 1,182 1,512 804 13,996, 856 1, 097, 208, 343 45, 673, 049 386,371,117 193, 665. 384 37, 842, 213 48, 984, 070 45, 932,113 13. 033, 382 5, 032, 206 902. 795,872 111,805,905 84, 910, 674 30, 708, 957 75, 484, 265 90, 365. 590 51, 726,634 187 829, 744 545, 232, 783 239, 800, 508 154, 295, 222 18, 816, 061 217, 504,931 8,991,119 39, 406, 678 2, 991, 611 16, 408, 656 428, 385,110 2, 228. 854 3, 514, 803, 567 69,315,129 7, 270,166 383, 225, 338 26, 201, 292 25, 560, 753 902, 229, 378 39, 577, 371 19. 275, 052 6, 039,107 75, 686, S21 114,559,035 42, 834, 439 17, 504, 748 55, 801, 276 97,817,011 37, 733, 655 2. 259, 810 133, 784,193 6. 447, 743 34.911.221 47, 655, 400 9, 113, 402 11. 623, 684 8, 476.939 3,171,911 533, 061 107, 525, 636 19.847, 178 8,137. 952 4, 685, 419 9, 347, 759 9, 031. 910 5, 303, 695 21, 592, 625 51, 859, 019 68, 079, 545 15,167. 966 1, 826, 407 28, 081, 874 1, 553, 548 5, 206,999 563,160 2, 540, 759 81, 313,162 449, 933 529, 946, 089 8, 126, 442 967, 694 52, 711, 738 4, 297. 403 3, 745, 183 110, 634, 037 5, 164,791 2, 203. 769 763, 814 7, 956, 2.i7 22, 045. 462 3,161,869 2,165,500 12, 320, 795 10, 32S, 249 6,852, 288 12,379,731 251,214,584 28, 058,187 13, 883. 874 18, 580, 759 8, 319, 657 70. 591, 339 17, 500, 087 1,604,814 3, 012, 377 181, 894. 479 22, 986, 500 40, 939, 810 16, 556, 374 7, 988, 737 30,195. 508 13, 892, 451 25, 579, 2S1 130, 135, 699 97, 036,177 52, 371, 369 6. 070, 243 82. 781, 655 6, 291, 942 26, 206, 036 1, 533, 740 4, 289, 285 66, 875, 440 2, 254, 602 681, 422, 895 11, 534, 273 6,714,974 121, 281, 674 17, 034, 957 17, 340. 308 112,549,952 21,186, 435 7, 788, 167 5, 802, 896 8,371,519 62,155,396 5,791.472 1,972,122 10, 6O.i, 405 23, 082, 792 6, 921,985 1,457,691 37.913,323 5, 424, 358 3, 782, 338 13, 401, 626 3, 558, 2S0 52,884,312 5, 881, 061 270, 918 854, 232 37, 266, 952 7, 018, 807 7, 996, 570 4, 737, 214 1, 846, 147 4, 883, 544 907, 067 6, 296, 376 34, 719, 097 24, 267, 949 10, 882, 605 1, 365, 620 15, 126, 573 1, 949, 610 4, 004, 769 456, 445 2, 847, 224 19.165, 937 628, 200 136. 634, 359 3, 960, 924 1, 403, 969 31,005,818 3. 045, 329 6, 922, 843 20,141.566 4, 070, 023 2,611.357 1, 607, 656 2,269,731 12, 487, 001 1, 575, 555 859, 962 3, 288, 455 5, 843. 565 3, 245, 695 38 525 219 85 52 69 1,245 110 9 51 361 289 541 179 126 120 57 208 199 313 407 26 513 199 297 14 7 671 47 3, 600 193 503 335 109 270 362 49 172 359 80 294 61 6 186 327 122 Zfl 1-3 )_: aH C c w c o 43-45. Fiscal and fractional (part year) CO o TABLE 17.—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; the number, gross income, and deficit of corporations reporting no net income; and the number of returns of inactive corporations reporting no income data—Continued ^ ^ F I N A N C E : BANKING, INSURANCE, REAL ESTATE, AND HOLDING COMPANIES, STOCKBROKERS, ETC.—Continued Corporations reporting no net income Corporations reporting net income Total number of returns Number of returns States and Territories Wisconsin.. Wyoming.. Total 1926 1925 1924 1923 1922 1921 1920 i. i. 1. 1. 1. i. i. Gross income Net income Number of returns Tax 280 2.467 167 $168, 833, 406 4,999, 985 $29, 732,360 985, 277 $3,426,319 103, 040 975 92 137, 425 130, 433 115, 947 104, 761 96, 772 91,10.5 82, 858 78.902 78,100 76, 819 73, 246 67, 089 62. 654 58, 646 54,122 55, 484 10, 797,009, 957 9, 356, 744, 267 8, 503,186, 306 6,766,187,881 5, 488, 238, 992 7,148,710,071 5,797,975,438 6.721,199,029 1, 522, 833, 798 1, 336, 892, 784 1, 523, 823, 240 995,123, 931 868, 083, 415 887, 834,693 739, 296, 805 933, 304,119 181, 705, 991 160, 214, 776 179, 948, 691 109, 444, 007 95,114, 379 99, 097, 400 76, 271, 592 119,001,606 44, 582 53, 614 42, 701 37, 672 34,118 32, 459 28, 736 23, 418 j ! | j Gross income $32,589,924 j 1,874,619 | Deficit Inactive corporations—No income data reportedNumber of returns $9, 820, 984 897, 680 2,407,046,374 566,176, 909 2.942,935,998 ' 528, 032, 344 2,013,582,179 i 456, 219, 056 2,305,943.359 460, 596, 529 2,975,878,948 410, 813,152 1, 783,176,886 i 397, 660, 887 1,753,120,702 363,165, 913 1,668,375,486 293, 936,196 14, 743 i o o NATURE OF BUSINESS NOT GIVEN Alabama Alaska Arizona Arkansas _ _ California Colorado _ Connecticut Delaware _ _ District of Columbia Florida Georgia _. _ _ __ Hawaii Idaho Illinois _ __ Indiana Iowa Kansas _ __ _ - 124 2 103 60 965 450 242 141 119 795 126 12 60 1,065 618 356 102 18 $429, 803 $17,157 2 7 62 8 22 9 8 41 27 221,142 1,836, 784 182, 537 381,157 99, 214 90,181 1, 388, 984 1,130, 372 22, 849 123, 054 6,934 33, 879 14, 353 12, 691 101, 583 36,495 8 47 23 23 10 105, 984 1, 598, 783 1, 223,120 285, 264 96,450 8,422 175, 725 33, 791 23, 570 9,414 14 $1, 634 6,441 179 1,518 958 407 1,776 978 11, 790 854 36 2 13 12A 30 21 16 53 24 2 4 83 20 21 10 $193, 387 $28, 764 211,291 4, 230,161 1, 327, 245 358,438 42, 360 182, 766 1,104,450 570, 985 52,045 967, 710 104, 060 139, 978 69,190 57,104 755, 567 66, 766 (2) 201, 415 4, 915,857 747,328 1,122, 864 127, 576 (2) 115, 306 675, 594 70,844 156,424 98, 324 92 99 40 779 412 199 116 102 701 75 10 48 935 575 312 82 fed 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 I s l a n d . . , South Carolina. South D a k o t a . _ Tennessee Texas.. Utah Vermont Virginia Washington Y/est Virginia.. Wisconsin Wyoming States grouped 2 Total. 1926 !. 1925 i. 1924 i. 1923 i. 1922 i. 1921 i. 1920 L 230 246 170 399 539 559 601 50 717 512 98 33 37 544 84 J, 652 227 169 697 417 442 ,018 114 144 146 160 350 128 22 229 646 172 716 85 18, 693 14, 871 13,544 26, 439 26, 250 30, 283 27, 780 31, 760 17 26 18 43 38 23 29 6 26 12 10 3 4 66 3 450 22 10 76 32 23 46 8 16 13 11 29 11 4 16 22 17 40 7 245, 370 1, 790, 340 185, 504 1, 086, 305 2, 063, 087 887, 483 2, 529, 627 80, 372 337, 086 235, 298 158, 965 (2) 16, 458 2, 278, 326 11,084 9, 883, 634 444, 651 305, 785 1, 855, 435 3,180, 843 279, 482 2, 056, 840 89, 369 174, 991 112,747 132, 652 790, 027 174, 727 136, 823 100, 072 320, 644 181, 773 7,113, 921 68, 793 161, 563 1,492 840 16, 344 53, 252 24, 7.28 193, 025 78, 502 79, 973 62, 809 5,722 23, 655 15, 978 24, 227 (2) 2,326 204,132 3,254 2, 014, 607 52, 504 11,117 144, 255 J 23, 081 \ 17, 669 102,118 33, 039 8,809 10, 252 20, 716 78, 803 11,522 15, 709 22, 632 35, 771 26,439 91, 864 7,968 6,458 214,255 972 i 316 ! 9,218 i 112 ! 240 | 7,215 ! 178 j 3 ! 36 I 1,286 4,508 178 ! 1,316 | 1,537 ! 1,781 ! 597 I 6,946 I 193 | 356 48, 539, 858 27, 393, 023 4,143,177 2, 603, 704 348,188 220,101 12 16, 274 1,172 ~1,~957" 90, 374, 598 ~13,~122,"256 579 I 2,357 I 2,120 " 24, 038 5, 919 8,010 6,000 656 20 2,079 18,596 I 66 5 301 121 13 83 22 28 80 9 13 8 29 11 2 31 41 14 46 6 1,731 14, 031 13, 544 26,439 26, 250 30, 271 27, 780 29, 803 841, 959 185,953 673,110 114,331 1, 571,672 1, 368, 863 641, 942 341, 704 (2) 1,468,033 192, 334 416, 322 (2) 26, 544 1,138, 757 2,855 5, 305, 619 609, 665 96, 946 2, 325, 624 193, 428 632, 652 881, 997 127,128 179, 052 8,484 111,482 628, 963 65, 231 (2) 579, 488 647, 839 55, 526 1, 074,195 72,143 261, 833 37, 335, 838 17, 572, 022 326, 841 625 330, 710 62, 024 211,021,480 52, 588 | 90, 021 231,028 595,969 418, 604 473,013 95, 662 (2) 197, 229 41, 260 36, 047 (2) 20, 286 221, 943 5,550 1,466, 342 148,184 30, 881 514, 336 104, 289 187, 502 337, 577 21, 931 126,444 3, 747 55, 955 63, 419 13, 793 (2) 109, 875 116,060 50, 895 165, 538 14,914 29, 456 9, 398, 014 6, 286, 912 1,956,1131 73, 332 803,110 271, 806 16, 761 76, 773, 273 189 194 129 335 433 488 528 42 636 482 79 28 24 412 76 1,901 84 146 538 363 391 892 97 115 126 141 292 106 16 182 583 141 630 72 w > ti ui 1-3 o GO a o g 15,470 J 1 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 43-45. Fiscal and fractional (part year) returns are included. 2 States grouped to conceal identity of taxpayer. GO CO 364 STATISTICS OF INCOME TABLE 17.—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 Year 1927 1926 1925 1924 1923 1922 1921 19?0 3 Corporations reporting net income Total number of NumreGross turn: ofber Tax Net income reincome turns 5,320 3,957 3,419 2,116 2,879 3,108 1,757 $213, 078, 732 $20. 385.699 $2, 277,058 1, 662 358, 756, 223 26, 014, 701 2,361,006 1,713 607,185,982 50,071,077 5, 209,962 1,078 326,940,929 38,850,617 4,441,639 1,201 379,619,547 27,088,612 3, 075, 506 1,436 665,011,090 66,902, 914 5, 962, 591 Corporations reporting no net income Number of returns Gross income 3,563 $108,934,162 2,295 95,373,013 1,706 191,441,708 1,038 164,220,112 1, 678 438,605,604 1,672 467,950,836 Deficit $15,203,776 18,533,476 24,345,929 18,566,276 65,509,712 34,527,084 i Classified as to industry. 'Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 43-45. Fiscal and fractional (part year) returns are included. TABLE 18.—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. 31,1927] * Manufacturing All corporations and related industries Mining and quarrying Distribution Number of returns Reporting n e t income: Size of net income— Under $1,000 . $3,000 to $2,000 $2,000 to $3,000.. $3,000 to $4,000 $4,000 to $5,000... $5,000 t o $10,000 $10,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000. $25,000 to $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 o v e r . - Amount NumNumber of Amount ber of returns returns Amount All manufactures Number of returns Amount Food products, beverages, and tobacco Number of returns Amount Textiles and textile products Number of returns Amount Leather and leather products Number of Amount returns u. 1-3 M $27, 806, 395 70, 299 79, 589, 268 52, 044 64, 351, 482 26, 470 52, 633. 692 15, 048 9,914 44, 367, 754 197, 100, 206 27, 690 137,633,906 11,387 9,912 165,701,312 6 217 140, 165, 752 447, 199, 459 12, 518 8 299 580, L 09, 267 5 823 901 979,956 2,047 714, 494, 467 1,139 788, 890, 764 855 1,700,282,717 187 2, 938, 777, 864 Classes grouped 2 Total reporting net income 259, 849 8,981,884,261 $577,106 1 474 1,013 1, 557, 805 874, 073 362 723, 516 209 161 718, 425 425 2, 999,104 194 2, 370, 588 127 2, 223,131 109 2, 439, 800 167 6, 016,180 104 7,120,192 60 9 271,903 22 7, 706, 668 15 9, 847, 584 2 1 24,131, 099 1,674 849 349 208 178 452 246 159 140 356 238 210 94 38 $604, 760 1, 287, 586 858, 140 733, 091 797, 832 3, 226, 727 3, 016, 988 2, 849,070 3,188,004 12, 983, 862 17,003,837 32,494 790 32, 749, 809 28,051,319 73, 389, 952 63, 072,896 $4, 563,154 10,940 12, 988, 670 8, 495 11,321,069 4,653 9, 389, 086 2, 712 8, 952, 978 1, 999 43,116,141 5,986 39, 866, 467 3,214 36, 658, 620 2, 109 40, 945, 659 1,815 144,344,716 3,982 221,242 928 3, 134 2 518 394,621,869 346, 689, 884 988 399,518, 263 575 847,970,185 419 81 1, 376, 457, 681 $898, 575 2,093 2,472,110 1,622 1, 939, 646 796 1,556,920 448 1, 628, 873 365 7. 759, 346 1, 080 6^ 949, 194 563 5. 976, 544 345 6J 397, 629 285 616 22, 209, 811 451 31, 592. 286 332 51, 365, 51() 97 35,036,179 57 40,423 228 66 137, 742, 094 16 231,812,501 1,737 1, 306 719 428 4,445 78, 577,174 5,232 276, 308, 663 53, 620 3, 938, 647,370 9, 232 585, 820, 452 8, 240 417, 484,179 1 875 459 318 267 58-1 503 427 169 102 52 $715, 945 1, 993, 573 1, 749, 103 1, 480, 539 1, 305, 702 6, 321, 522 5, 715, 775 5, 529, 601 6, 007, 333 21,417,345 35, 394, 745 67, 412, 079 57, 893. 721 71, 134, 159 96. 826. 945 36, 586, 092 233 187 112 84 53 J88 97 68 50 137 90 81 38 20 8 2 1,448 2 J 1 , 315 $99,273 268,113 285,637 238,284 1. 365. 781 181,800 1 188, 120 1 138,406 4 966,036 p, 597,562 19 190,055 13 607, 847 14 542, 493 15 085, 650 26 025, 440 a O 3& _ 2 ^ M ^ O O g Q 99, 071, 812 1 Fiscal and fractional (part year) returns are included. See p. 1. Classes grouped to conceal the amount and identity of taxpayers. 2 00 TABLE 18.—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 Manufacturing All corporations Agriculture and related industries Mining and quarrying All manufactures Distribution Number of Amount 49,199 23,543 15, 379 11.321 8, 333 23,198 10,118 5, 633 3,776 7, 863 4,019 2,327 654 257 188 18 $22, 260, 980 35, 201, 966 38, 056, 867 39, 367, 959 37, 228, 992 L66, 072, 281 125,106, 434 98,125, 977 85, 380, 525 273, 897,401 277, 499, 065 351, 234, 547 225, 694,160 176, 554, 346 351,194, 669 168, 863, 207 returns Reporting no net income: Size of deficit— 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 $10,000 $10,000 to $15,000 $15,000 to $20,000 $20,000 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 t o $5,000,000 $5,000,000 a n d over Classes grouped 2 Total reporting deficit___ 165,826 2, 471, 739, 376 inactive corporations, no income data reported 49, 356 Grand total—Net come less deficit Number of Amount returns Number of returns Amount Number of returns 2,077 717 527 410 299 1,079 563 380 288 651 397 264 84 38 27 3 $692, 230 1, 034, 783 1, 308, 846 1, 429, 916 1, 340, 354 8, 730, 494 0, 975, 336 6, 632, 478 7, 407, 537 22, 835, 962 27,631,946 39,178, 336 28, 360, 840 25, 548, 705 48, 689, 786 19,126, 731 7, 762 4, 520 3, 233 2,422 1, 918 5,642 2,754 1,597 1,123 2,543 1,366 885 253 103 69 6 4,460 61,893,204 7,804 246, 924, 280 36,196 1.000 7 5,483 1,314 608 415 312 204 640 284 151 102 209 134 58 19 5 5 $523,163 888, 052 1,027, 316 1, 095,856 911, 171 4, 566, 927 3, 490, 091 2, 608, 081 2, 267, 473 7, 343, 298 9, 328, 846 9,116, 731 6,560,917 3,481,789 8,683,493 Food products, beverages, and tobacco Textiles and textile products Number of returns Amount Number of returns Amount $3, 329, 691 6, 657, 253 8, 035, 623 8,460, 231 8, 591, 686 40, 455,521 33, 787, 918 27, 690, 545 25, 201, 603 88, 737,192 94,093, 914 135,549, 728 87,541,149 70,633, 949 138, 464,168 73, 822, 468 1, 339 758 505 407 283 881 388 243 128 370 173 97 32 15 10 1 $555, 400 1,127, 469 1, 260, 495 1, 403, 676 1, 265,051 6, 301, 631 4, 718, 956 4, 240, 937 2, 889, 664 12, 557, 948 11,987,902 14,673, 621 10, 649,310 9,186, 876 (2) (2) 25, 371, 703 1, 012 664 473 365 277 836 416 248 168 435 232 160 31 17 8 1 $448, 660 966,801 1,166, 056 1, 277, 549 1, 242, 039 6, 070,282 5,138, 619 4, 301, 339 3, 738, 794 15, 276, 417 15, 735, 296 24, 292,131 10, 321, 279 11,208,330 (2) (2) 19, 632,337 851,052,639 5,630 108,190,639 Amount 3,599 662 5,343 120,815,929 268 Leather and leather products Number of Amount returns 154 94 83 59 38 157 71 42 37 75 60 31 9 2 1 $71,515 139, 911 204,107 206,121 171, 448 1,120, 367 871, 572 711, 086 837, 592 2, 621, 693 3, 511, 508 4,941, 900 2, 782, 827 (2) (2) 1 3,510,943 903 21, 702, 590 60 in475, 031 6, 510, 144, 885 1 9, 905 :'l6,683, 970 18, 519 29,384,383 93,415 3, 087, 594,731 15, 524 477, 629,813 13,851 296, 668,250 2,411 77, 369, 222 o c a o g M anufactur ing—C ontinued ( Rubber and related products Lumber and wood products Printing and publishing Number of returns Number of returns Distribution Number of returns R e p o r t i n g net income: Size of net income— U n d e r $1,000 $1,000 to $2,000 . $2,000 t o $3,000 $3,000 t o $4,000 $4,000 t o $5,000 $5,000 t o $10,000 $10,000 to $15,000 $15,000 t o $20,000 $20,000 to $25,000 $25,000 t o $50,000 $50,000 to $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 Classes grouped 2 j i I I I I I ! Total reporting net income ! 2 Amount 57 ! $22,649 69, 363 45 ! 23 i 55, 372 14 49, 316 7! 31, 518 31 ! 223, 514 15 \ 179, 765 15 ! 262, 485 8 i 185,064 !8 ! 978,542 !8 ! 1,887,420 !0 ! 2,962,613 !-3 I 7, 766, 469 .0 i 7,051,228 8 |14,320,954 3 134, 206,880 335 693 636 369 241 158 530 311 181 161 371 273 172 56 18 8 Amount $278, 264 967, 070 900, 495 834,884 704, 863 3, 863, 768 3, 856, 743 3,147, 571 3, 665, 775 13, 515, 325 19, 484, 650 26, 564, 294 20, 221, 482 12, 522, 300 14, 881, 013 70, 253,152 ! 4,178 J125, 408, 497 Chemical and allied substances Num| ber of ! rei turns $747, 947 2, 000, 741 1, 694, 810 1,189, 967 1, 216,187 5, 162, 469 4,174, 612 3, 741, 125 4, 078, 708 12, 655, 076 17,715,379 29, 294, 121 22, 152, 984 19, 825,189 45, 791, 536 27, 034, 802 198, 475, 653 Stone, clay, and glass products b f e _ of | NumAmount 874 $335, 476 516 775, 023 276 676, 526 157 545, 673 121 548, 616 411 3. 003, 388 232 2, 919, 472 155 2, 704,158 152 3, 410. 430 343 12, 611, 757 254 17, 674,148 217 34,129, 016 113 38, 582, 259 72 49,199, 924 52 111,262,689 15 1217, 478, 717 Metal and metal products Num- Amount Amount turns 472 j $211, 303 1,898 426 ! 650,447 I 1, 61.6 949 203 ! 641.069 ! 577 143 | 500,516 ! 425 101 ! 452.070 i 279 | 1,987,171 | 1, 285 730 168 ! 2, 086, 284 483 91 | 1,570,667 407 90 I 2,015,293 I 194 j 7, 056, 385 I 924 791 154 | 10,784,491 I 699 109 | 16,411,007 ! 275 41 j 14. 736, 643 183 28 i 19, 283,128 134 26 ! 64,314,205 36 2 | 14, 562,198 i $799,358 2, 487,049 2, 299, 805 1, 987,191 1,905, 947 9, 233, 871 9.143,179 8, 431, 553 9, 209, 404 33, 245, 628 56, 321, 443 112,128,927 96, 733, 804 126, 524, 676 275, 208, 832 755, 613, 087 t i a m j Q O g 3,960 1495,857,272 j 2,587 |157, 262,857 j 11,412 1,501,273,734 Classes grouped to conceal the amount and identity of taxpayers. GO TABLE 18.—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 M anuf actur ing—C ontinued Rubber and related products Lumber and wood products Paper, pulp, and products Printing and pub- Chemical and allied, lishing substances Stone, clay, and glass products Distribution Number of returns Amount Number of returns $22, 274 46, 903 37,517 66t 489 34, 933 281, 753 257, 529 238, 663 226, 314 921, 708 1,128, 312 3, 544, 771 4, 000, 325 2,144, 297 6, 404, 718 497 325 255 200 188 543 304 205 162 306 205 116 35 8 3 1 Amount Number of returns Amount Number of returns Amount Number of returns Amount Number of returns Amount Metal and metal products Number of returns Amount Reporting no net income: Size of deficit— 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 $10,000 $10,000 to $15,000 $15,000 to $20,000. $20,000 t o $25,000 $25,000 t o $50,000 $50,000 t o $100,000 $100,000 t o $250,000 $250,000 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 Classes g r o u p e d 2 Total reporting deficit Inactive corporations, no income data reported __ Grand total—Net income less deficit $199,116 476, 222 636, 917 696, 514 836, 397 4, 002, 988 3, 728, 679 3, 526, 358 3, 635, 826 10,831, 416 13,861,119 17,811,416 11, 777, 368 5, 445, 507 (2) () 67 58 51 38 120 53 22 21 53 29 25 5 19, 356, 486 94, 294,842 50, 896, 666 7,816 642 13,614, 396 55 285 36 655 1,353 31,113, 655 1,141 574 414 238 192 466 198 100 67 122 62 37 15 2 1 3, 344, 262 16, 828, 999 284 $42, 607 100. 786 142. 620 177, 646 170, 468 864, 051 649, 623 382, 467 474,169 1, 761, 277 1, 830, 565 3, 673,855 (2 2,083 110, 373, 415 $491,118 848,310 1, 029, 325 828, 232 860, 995 3, 286, 914 2,438, 485 1, 707, 892 1, 473, 923 4,259, 393 4, 254, 565 5, 704, 374 4,968, 253 (2) 762 361 245 188 123 407 197 128 94 168 91 71 24 14 17 2 $288, 395 531, 922 607, 953 667, 482 553, 468 2, 921, 271 2, 399, 631 2, 215, 662 2,108, 815 5, 902, 267 6, 504, 772 11,191,651 8, 10, 38, 17, 434, 898 419,162 245,197 376, 469 3(30 203 164 123 142 338 154 80 69 157 53 23 3 $156,925 294, 335 403. 943 433, 669 629, 045 2, 408, 220 1, 870, 375 1, 399, 943 1, 536, 926 5, 473, 778 3,809, 912 3, 516,135 (2) 4, 004,891 (2) 1, 563 976 707 529 450 1, 328 697 384 268 021 347 233 74 28 21 1 2, 636, 216 3,629 34,787,995 316 10,6 1, 854, 065 2, 024, 615 9, 464, 446 8, 568,177 6, C94,196 6, 068, 288 21, 825, 420 23, 964, 980 34, 820, 308 26, 627, 533 19, 820, 537 (2) () 75, 644, 2,892 110, 369,015 377 163, 687,658 $728,751 1. 437,159 1, 762, 084 7,229 385,488,257 1,876 8,227 219 4,682 128, 907, 578 241, 305,137 740 084 20,379 1,259,968.597 o o o ManufacturingContinued Construction Distribution All other manufac-1 turing industries I Numi ber of Amount returns Reporting net income: Size of net income— 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 $10,000 $10,000 to $15,000 $15, 000 t o $20,000 $20,000 t o $25,000 $25,000 t o $50,000. $50,000 t o $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 a n d over Classes g r o u p e d 2 Total reporting net income 2 973 702 369 225 166 413 205 151 148 298 20: 148 55 27 19 2 $378, 042 1,082, 236 894, 863 778, 341 740, 788 3, 032, 792 2, 520, 048 2, 616,122 3, 334, 836 10, 620, 609 14, 456, 652 ! 22,759,233 | 18,917,179 i 19,014,237 j 34,736,584 | 27,869,389 Number of returns 2,484 2,075 1,167 571 462 1,044 545 311 269 513 335 213 54 19 7 2 j Transportation and ! other public utilities NumAmount ; ber of i returns Amount Trade Number of returns $1,099,924 5,271 $2,039,340 j18, 245 3,650,733 i 16, 332 3,190,638 > 2,439 2,854,630 1,100 2,680,658 ! 9, 045 643 2,231,023 i 4,941 1,978,819 2,162,419 ! 3,414 2,058,749! i 481 8,005,725 i 8, 752 7,296,605 1,130 6,811,747 ! 3,774 6,649,256 ! 551 5,956,165 j 2,312 343 5, 362,138 5,262,870 ! 1,638 6,086,992 i 235 I 18,330,427l| 2,991 517 j 18,101,151 1,807 349 ! 24,400,575 23,161,083 979 31,515,319 ! 329 I 52,441,037 49,966,472 | 291 143 ! 18,005,514 87,587,426 ! 134 125 ! 13,362,929 79 11,872,721 I 143 i 306,366,051 | 13 56 jl.,010,987,393 18,563,495 i Amount Service—p r o f e s sional, amusements, hotels, etc. Number of returns $8, 060,976 6,609 25,197,693 3, 847 21,977, 842 1, 679 17,106, 096 925 15, 233,180 603 61, 790, 750 1,646 46,110,197 764 40,173,822 456 36, 978,952 340 106, 308, 600 637 125, 885,917 402 148, 856, 350 248 100, 824, 431 74 91, 246, 687 28 138, 775, 896 27 172, 342, 816 2 Amount $2,400, 341 5,927,497 4, 086, 726 3, 232,196 2, 696, 614 11, 729, 079 9, 340, 711 7, 907, 537 7, 653,441 22, 588,139 27, 778, 770 37, 274, 986 25, 723, 378 19, 001, 963 44, 389, 254 12, 733, 218 Finance—banking, insurance, r e a l estate, and hold- Nature of business not given ing companies, stockbrokers, etc. Number of returns Amount 22, 687 16,690 8,033 4,797 2, 596 8,204 2,078 4,079 1,659 3, 339 1,923 1,263 380 205 142 25 $8,175,860 25, 335, 336 19,499,711 17, 092, 731 11. 650, 083 58, 586, 094 23, 216, 615 | 64,297,046 I 37,343.728 (117,965,598 133,770,201 195,166,028 1132, 452, 250 1140,274,593 |274, 607, 519 12G3, 400, 405 Number of returns 915 304 82 42 Amount ! | ! | 22 I 51 j 21 16 ! l\ $284,934 453, 310 198, 633 147,134 97,474 349, 981 251, 337 273, 783 266, 306 560, 786 545, 764 M Ul H a Ul 713, 735 4,108 163,751,951 j 10,071 171,159,963 ; 13,855 11,588,880,061 I 74,747 1,156, 870, 205 18,287 244,463,850 78,100 jl,522,833,798i 1,492! 4,143,177 Classes grouped to conceal the amounts and identity of taxpayers. CO TABLE 18.—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 ManufacturingContinued Distribution All other manufacturing industries Number of Amount returns Reporting no net income: Size of deficit— 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 $10,000 $10,000 to $15,000 $15,000 to $20,000. $20,000 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 o v e r . . _ . Classes grouped 2 Total reporting deficit. Inactive corporations, no income data, reported Grand total—Net income less deficit 2 Transportation and other public utilities 787 465 314 243 179 528 255 131 99 211 108 71 14 8 4 $324, 930 687, 435 784, 606 848, 808 803, 227 3, 733, 598 3,146, 272 2, 272, 002 2, 211, 292 7, 305, 875 7, 504, 983 11,379,566 4, 713, 815 5,355, 202 7,188, 226 Number of returns 1,033 882 613 491 338 997 446 245 162 307 107 43 11 4 Amount $673, 328 1, 286, 096 1, 491, 253 1,711,963 1, 505, 891 7,053,641 5, 446, 526 4, 238, 761 3, 614, 003 10, 465, 451 7, 081, 374 6, 297, 444 4, 049, 764 2, 225, 565 2, 276, 339 2,667 937 556 428 313 304 181 122 302 177 118 46 21 30 6 Amount $979, 363 1, 334, 714 1, 382, 766 1, 454, 538 1, 355, 427 5, 524, 908 3, 764, 816 H, 142, 770 2, 729, 770 10,648,547 12, 530, 479 18, 253, 297 16,462, 440 16,957, 388 50, 901, 509 50,049,695 Number of returns 12, 264 7,130 4,803 3, 488 2, 602 6 811 2.888 1,456 909 1, 567 662 275 57 12 7 Amount $5, 369, 210 10, 458, 475 11,896,137 12,110,711 11, 637, 782 48, 397, 854 35, 221,172 25,145, 203 20, 267, 853 54, 353, 885 45, 212, 535 41,055,145 19, 368, 857 8,470,157 13, 374, 368 Number of returns 4, 290 1,947 1,219 927 661 1, 672 698 350 224 481 224 125 30 9 2 Finance—banking, insurance, real estate, and hold- Nature of business ing companies, not given stockbrokers, etc. NumAmount . ber of returns $1,842,311 3, 241, 902 3, 029, 148 3, 223, 364 2, 947, 754 11,832,435 9, 347, 817 6, 657, 277 4, 987,982 16, 556, 078 15,509,211 17, 555,140 10,147, 614 6, 230,165 3, 956, 962 Amount Number of returns $8, 620, 897 9,958,110 9, 598, 168 9, 583, 478 8, 682, 346 38, 223, 249 26, 367, 990 21, 50H, 300 18, 587, 909 61, 469, 585 64. 428, 498 82, 730, 429 53, 202, 579 42, 505, 014 81,848,044 25, 864,313 867 23S 117 85 58 186 58 29 14 43 24 11 44, 582 566,176, 909 1,731 16, 325 6, 564 3,896 2,758 1,940 5, 397 2,123 1,244 832 1,760 928 548 154 04 46 3 1 Amount $230,787 342, 581 287,610 297,902 256,581 1,287,252 704,768 504,562 316, 395 1, 487, 403 1, 682, 2 262 () " " " « " " • • 1, 999,911 3,417 58, 259, 837 8,106 6,281 59,417,399 1,257 581 105,492,114 17,609 111, 742, 564 Classes grouped to conceal net income and identity of taxpayer. Number of returns Trade Service—professional, amusements, hotels, etc. g 6,982 2,075 197,472,427 44, 931 362,339, 344 2,682 22,912 1,391,407,634 122,360 12, 859 117,065,160 3,047 794, 530,861 14, 743 34,193 127,398, 690 137, 425 956, 656, 889 9,398,014 15,470 18, 693 -5,254,837 I H rr H »H Q O trj t! ^ § | ^^E> 19.—Assets and liabilities—Statement prepared jiom income-tax returns of corporations submitting balance sheets, showing major items of assets and liabilities as of December 81, 1927', or at close of fiscal year nearest thereto, by major industrial divisions; also the number having par value common stock and no par value common stock ALL CORPORATIONS Number of balance sheets tabulated Industrial groups Number of returns filed Total Showing par value I common i stock ! common Cash* Notes receivable Accounts receivable Inventories stock Agriculture and related industry Mining and quarrying Manufacturing: Food products, beverages, and tobacco_ Textiles and textile products Leather and leather products Rubber and related products Lumber and wood products Paper, pulp and products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products Miscellaneous manufacturing Total manufacturing. Construction Transportation and other public utilities Trade Service—Professional, amusements, hotels, etc Finance—Banking, insurance, real estate, and holding companies, stockbrokers, etc i Nature of business not given Grand total 1 ._ 8, 905 13, 036 7,195 11, 29S 6,765 j 10,806 ! 430 492 $56, 674, 510 360, 028, 263 $74, 925,187 112,116,544 $121, 605,490 591,251,560 $217, 260, 253 680, 761,453 14,862 13, 577 13,583: 13,018 2,351 2,272 619 j 582 7,531 \ 7,230 2,028 !: 1,975 10,363 9,403 6,852 6, 399 4,463 I 4,224 19,639 j 18, 924 7,525 ! 7,172 12, 838 12, 3S9 2, 158 562 6,892 1, 863 8, 900 6,019 4,002 17, 898 6,779 739 629 114 20 338 112 503 380 222 1,026 393 511, 993, 537 365, 475, 696 74,612,455 77, 963, 953 124,880, 419 90, 989, 338 139, 127, 225 530,478, 075 116,456,519 1, 366, 655, 629 126, 030, 470 112,206,422 84, 730, 868 16, 032, 781 15, 375, 592 114, 927, 981 23, 172,106 52, 087, 431 175, 160, 858 39, 555,141 519, 503, 951 81, 937, 279 979.398, 335 1,015,434, 730 255, 299,948 267, 852,422 444, 057,189 258, 058,195 369, 543, 536 1,060, 500, 779 206,970,993 2, 462, 374, 758 392, 111, 700 1, 823, 919, 385 1, 859, 359, 759 421, 561, 865 331,008, 530 740, 276, 263 298, 315, 896 218, 964, 531 1,464, 605,333 319, 982, 765 3,900, 632, 525 505, 267,066 89,816 ; 84,776 I 80,300 4,476 3,524,663,316 1, 234, 690, 410 7,711,602,585 11,883,893,918 14,095 15,835 103,414 23,411 860 1,023 6,866 1,977 191,442,147 1, £49,100, 324 1,198, 370,036 240, 238,640 119,340,920 I 325,410,857 j 840,549,524 131,467,047 | 623, 323, 632 1, 789, 503, 543 4, 773, 682, 630 327, 563,468 305, 721, 301 1, 024, 323, 552 5, 631, 272,140 176, 913, 679 122,682 1 106,016 ! 99,490 3,223 ! 2,390 ! 2,024 6,526 366 9, 720, 531, 699 10,167, 659 29,507,028,846 ! 19,477,253 | 2,623, 548, 661 32, 298,876 1, 068, 019, 887 17,178, 271 379,156 23,016 16,851,216,594 32,365,006,588 j 18,594,380,445 21,005,344,454 ! 16,352 14,955 ! 20,837 16,858 ! 119,678 i 110,280 | 31,146 | 25,388 ! ] 425,675 356,140 3 1 a o g 8 Includes cash in till and deposits in bank. CO 4 TABLE 19.—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, 1927, or at close of fiscal year nearest thereto, by major industrial divisions; also the number having par value common stock and no par value common sto ck—Continued. CO bo ALL CORPORATIONS—Continued Exempt investments Industrial groups ! | Securities Obligations of j issued under States and the Federal Capital assets Territories or farm loan act political and obligations subdivisions of the United thereof States or its Miscellaneous assets, not distributed Total assets pay- Bonded debt ! Notes payable Accounts and mortgages able Xfi possessions Agriculture and related industries Mining and quarrying Manufacturing: Food products, beverages, and tobacco.. Textiles and textile products Leather and leather products Rubber and related products Lumber and wood products Paper, pulp and products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products Miscellaneous manufacturing Total manufacturing.. Construction Transportation and other public utilities Trade Service—Professional, amusements, hotels, etc Finance—Banking, insurance, real estate, and holding companies, stockbrokers, etc Nature of business not given Grand total. $7,906,600 29,714,757 $23, 642,040 232, 028, 704 $1, 229, 729, 422 7,494,726,883 44, 287,965 35,135, 439 5. 488, 917 3,133, 401 11,660,743 3, 984, 407 23, 826, 358 44, 791, 244 4,505^047 ; 94,869,465 I 5,868,216 j 127, 052, 292 209, 561, 265 15. 212, 634 12,141,036 50, 694, 174 38,661,983 61,803,575 247,142, G65 74, 081, 568 783, 259, 059 138, 757, 920 3, 4'.Jo, 54S, 706 2, 386,100 ; 322 276,008,413 402, 025, 228 1,766,315,399 1,031,553,505 810.413,796 5, 18f>; 615, 960 1, 219, 301, 684 8,683,870,117 G91, 645, 761 $445, 244, 778' $2,176,988,280 2,064,826,429 ! 11,565,453,593 i $262, 936,192 483, 220,976 $124,478,966 435, 231, 224 $178,090,468 911, 572, 665 659, 652, 339 603, 932, 617 116,235.002 555,129, 659 492, 978, 764 89,145. 636 186,411,774 225, 163, 088 101,943,337 191,757,430 512,840, 789 89,118,668 984, 329, 910 153, 796, 412 881,626,621 234, 371, 567 30, 094, 335 247,10o, 918 Kil, 010, 142 276, 009, 631 235, 750, 557 773, 471, 502 127,181, 615 1, 725, 465, 487 112,992,898 I 277,551,202 j 1,758,368,171 30, 672, 296 42, 051, 696 51,827, 514 47,035, 515 229, 765, 789 351, 581, 049 1, 996, 310, 354 708,269, 800 164,787,032 391, 96S, 231 540, 891, 874 43(5, 897, 258 885, 780,152 3, 332, 009, 249 278,160,490 3, 954. 535, 723 494, 214,976 9, 088, 716, 996 6, 664,067, 879 1, 229,004,045 1, 561, 468, 393 3, 793, 704, 042 2,181, 637, 688 2, 561, 546,604 12,041,304,163 2, 259, 014, 207 21, 765, 701, 227 2,435, 833, 388 62, 3611 007 441, 285, 487 98, 233,130 198, 755, 241 307, 539, 206 112,341,298 991, 222, 683 175, 292, 463 891 13,1S3,825,139 65, 581, 998, 632 3, 766, 850, 453 3, 582, 613. 497 742, 933, 537 46,487, 384, 058 4, 309, 024, 251 678, 612,084 15,111,235,566 2, 926, 481, 988 2, 739,081,432 66,558, 775,385 20,082, 789,132 289, 923, 604 401, 341, 659 1,198,879, 612 1,405,195,064 2, 613, 512, 605 2,432,628,677 26, 007, 403, a 4,806, 087, 273 13,790,238 22,860,050 3,340,411, 095 1,365,081,457 674 507, 969, 035 361,075, 734 1,162, 763, 326 1,767,908,958 2,046,219 4,884,365,964 7,394,751 15, 251,172,846 82, 508, 343 48,094, 381, 598 130,866, 263 112, 916,958,459 301, 937, 635 3,852,890,607 44,854, 020 2,325,904,078 36,389,137 6,046,936,173 9, 543,205 2,223,478,4 7, 557,042,033 104,945,293,326 84,000, 555,302 287, 542, 317, 13, 021,037,104 11,104,858,036 34, 739,571,192 5, 618, 334, 222 o hj Q O K Industrial groups ! Miscellaneous I | liabilities, not | j distributed Agriculture and related industries. Mining and quarrying.._ $326,982, 825 1, 632, 520, 268 Manufacturing: Food products, beverages, and tobacco. Textiles and textile products Leather and leather products Rubber and related products _. Lumber and wood products Paper, pulp and products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products Miscellaneous manufacturing 572, 264, 620 466,182, 519 88,107, 950 95,0(50, 397 322, 649, 328 159,499,631 268, 323, 886 1,163, 668, 972 115,125,994 1,856,291,903 270, 034, 659 Total manufacturing Construction Transportation and other public utilities Trade. Service—Professional, amusements, hotels, etc Finance—Banking, insurance, real estate, and holding companies, stockbrokers, etc . Nature of business not given.. . __._ Grand total. 5,377,209,864 I Capital stock Preferred $175, 685, 705 584, 480, 588 Common $906, 594, 658 5, 655,824,854 1,329,038,886 ' 3, 285, 594, 855 855^790,940 i 2,522,965,706 I 212,037,703 469,617,308 257,618,696 | 457,127, 766 | 209,910,055 j 1,345,421,520 227,721,696 832,873,360 I 222.098,188 ! 790,966,053 i 85S, 981, 501 ; 5,267,869,593 I 282,469.977 942,955,205 1 2,565,831,547 337, 090, 460 7,401,268,941 I 878,196,545 J Surplus and undivided profits $377,975, 540 2, 617,872, 322 Surplus and undivided profits less deficit Deficit $175,756,074 i $202,219,466 755,269,304 j 1,862,603,018 2, 008, 732, 780 1, 724, 780, 693 263, 549, 832 272, 747, 943 1, 212, 595,181 511,400,445 728, 451, 310 3, 325, 021, 720 635, 954, 356 6, 610, 747, 884 601, 997, 876 203, 322,764 236, 934,927 39, 783,721 16, 966,108 124, 330,739 26,043, 542 75, 562,061 168, 089,120 46,130, 906 369, 457,1G3 93, 567,925 ! i i ! Total liabilities $2,176,988, 280 11,565,453,593 1, 805,410, 016 1,487,845,766 223, 766, 111 255, 781, 835 1, 088, 264, 442 485, 356, 903 652, 889, 249 3, 156, 932, 600 589, 823, 450 6, 241, 2G0, 721 508, 429, 951 M w )89. 649 ! 24,194,856,852 ! 17,895,980,020 ! 1,400,188,976 j 16,495,791,044 j 65,581,998.632 645,763,397 ! 101,003,833 i 637,362,931 519,473,928 | 10,523,612,445 4,926,920,099 \ 20, 368, 878, 704 ! 8, 256,110,132 j 1,500,956,813 I 1, 837, 03o'815 i 7,020,872,988 ! 4,428,082,625 ! 1, 686, 488, 766 \ 962, 032,123 i 662,048,029! 502,121,044 i ! : 13,439,051,325 ! 10,317,037,557 i ' , 286 98 ; 71, 5C ,814 171.034,868 i 40,132,944 ! 28,062,910 : 17,800,278,039 | 74, 0S0, 965, 946 i 45,414, 697,191 93,211,939 | 426,261,989 I 662,458.471 I 7,593,651,661 ! 595,816,684 ! 3,832,265,941 ! 226,163, 383 735, 868, 740 \ 922, 747, 491 9. 394, 290, 066 2 61, 810, 967 i 21, 678, 023 893,423,289 2, 66, 20. 5, 739, 081, 432 558, 775, 385 082, 789,132 618, 331, 674 112,916,958,459 301, 937, 635 H M Q XJl O hrj a o 40,521,273,902 \ 287,542.317,222 » Deficit. 00 3 TABLE 19.—Assets ancTliabilities—Statement prepared from income-tax returns of corporations submitting balance sheets, showing major items of assets and liabilities as of December 81, 1927, or at close of fiscal year nearest thereto, by major industrial divisions; also the number having par value common stock and no par value common stock—Continued CORPORATIONS REPORTING NET INCOME Number of balance sheets tabulated Number of returns filed 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 related products.. _ Lumber and wood products Paper, pulp and products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products Miscellaneous manufacturing _. Total manufacturing Construction Transportation and other public utilities _ Trade Service—Professional, amusements, hotels, etc Finance—Banking, insurance, real estate, and holding companies, stockbrokers, etc _ J Nature of business not given Grand total _ Total Showing Showing par par v a l u e no value Cash* Notes receivable Accounts receivable Inventories common common stock stock $81, 838,486 320, 524, 575 $132, 584, 529 308, 094, 290 89, 678,622 66, 768, 698 12, 081, 419 12,826, 787 74, 652, 884 20, 273, 823 42, 778, 084 139, 375, 395 33,822, 288 418, 016, 979 60, 260,144 680, 818,121 835,074,965 207, 589,896 112,227,629 303, 834,129 160, 329.199 299,192, 351 879, 913, 306 173,176,436 2,127, 243, 309 288,161, 933 1, 458, 332, 750 1,466,131,177 348, 754, 866 200, 497, 932 470,101,145 248, 962,181 183, 233, 244 1,175, 261, 910 260,193, 406 3,179,372,434 375,720,807 3, 081,456, 013 970, 535,123 6, 067, 561, 274 9,366,611,852 148, 725,088 1, 246, 516, 592 1,022, 897, 980 184,875, 301 88,057, 246 220,079, 895 613, 810, 550 100, 217, 795 478, 633, 555 1,365,662, 289 3,867,849, 793 242, 003, 951 3,755 176 7, 588,447, 206 4,648,120 24, 647, 581, 778 7,049, 721 1, 779, 639,966 14,110,014 12,519 13,553,883,635 26, 744,074,848 4,445 5,232 3,579 4,295 3,385 4,120 194 175 $44, 627, 215 231, 690,120 9,232 8,240 1,448 335 4.178 1,386 6, 734 3,960 2,587 11,412 4,108 8,000 1,415 323 4,032 1,359 6,160 3,710 2,459 11,058 3,929 7,677 1,353 310 3,875 1, 290 5,866 3,517 2,343 10, 599 3,746 382 323 62 13 157 69 294 193 116 459 183 437, 262, 042 308, 469, 783 61, 068, 981 62,168, 016 93, 478, 980 80, 657, 666 129, 346,991 448, 200,641 105, 580, 633 1,251,721,453 103, 500, 827 53,620 50,911 48, 660 2,251 10, 071 13,855 74, 747 18, 287 9,143 11,068 69,816 14, 710 8,670 10, 442 66, 023 13,634 473 626 3,793 1,076 78,100 1,492 66,943 819 63,188 643 259,849 231,284 218, 765 $40, 888, 55, 854, 644 096 14,217,823,903 15,968,217,154 s 3 o o g Exempt investment Industrial groups Securities Obligations of issued under States and j the Federal Territories or j farm loan act. political j Obligations of subdivisions the United thereof States or its possessions Capital assets Miscellaneous assets, not distributed Total assets Agriculture and related industries. Mining and quarrying _ $3, 091, 041 14, 596, 404 $9,961,014 180,343,999 j $630, 629, 225 3, 518, 175, 754 $229,014,988 717, 104, 280 $1, 172. 635,142 5, 346, 383, 51S Manufacturing: Food products, beverages, and tobacco... Textiles and textile products Leather and leather products Rubber and related products Lumber and wood products Paper, pulp and products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and raetai products _.. Miscellaneous manufacturing 40, 359, 585 30,317,231 4,419,017 3, 038, 055 6, 659, 605 3, 846,197 22, 422, 897 41,811,052 3, 845, 946 84, 896, 209 5, 399, 894 117, 286,140 121, 067, 005 12, 682, 235 11,897,906 41,103, 520 36, 274, 421 60,183, 234 228, 424, 439 64, 709, 153 724, 271, 602 47,180, 879 2, 436,984, 975 1, 785, 242, 866 195, 897, 732 266, 902, 427 965, 243, 677 813, 787, 725 684, 133,195 3, 580, 237, 285 959,832,214 7,188, 969, 626 480,013, 817 1, 472, 462, 269 592, 672, 410 119,573,840 177, 522, 473 269, 371, 490 296,477,111 726, 509, 647 2, 830, 209, 446 206, 701, 302 3,288,672, 113 321,145,939 6, 733,234,504 5, 205,744, 125 962, 047,986 847, 081, 225 2, 224,445, 430 1, 660,608, 323 2, 147,799,643 9 323 433, 474 1, 807,'861, 378 18, 263, 163,725 1,681, 384,240 247, 015, 688 1, 465, 060, 534 Total manufacturing Construction Transportation and other public utilities Trade Service—Professional, amusements, hotels, etc Finance —Banking, insurance, real estate, and holding companies, stockbrokers, e t c . Nature of business not given Grand total 1 36, 962, 508 198. 239, 106 332,885, 366 1,659,060,272 19,357,245,529 I 10,301,318,040 478, 437, 489 37, 956, 949, 058 3, 354, 326, 833 474, 544, 323 12,112,914,430 2, 080, 350, 622 Notes payable J A c c 0 ^ g $111,867,984 | 136,903,248 • 415,266,263 385. 472, 400 72, 4o8, 339 21, 509, 924 184, 717, 985 55, 230, 332 110, 789, 430 175, 426, 726 66, 831, 548 625, 055, 138 83,027,113 pay Bonded "debt " and mortgages $50, 314,103 172, 019, 875 $69,468,769 429, 816,107 333, 038, 292 347, 587, 827 68,517,310 42, 365, 653 114, 7S2, 357 67, 3S4, 3G1 149, 668, 982 374, 567, 315 63, 445, 946 770, 400,832 89, 010,034 535, 104,885 170,370,557 23, 833, 240 120, 926, 978 73, 270, 802 189,541,864 221, 698, 329 404,802,391 93, 703, 118 1, 332, 820, 818 78, 008, 825 50,856,804, 053 | 2,195, 845,198 | 2, 420, 774, 909 '• 3,244,081,807 289, 290, 401 1,050,405,090 i 1, 794, 472, 278 j 143, 538, 209 15, 777, 290, 429 655, 226, 393 1, 957, 877, 392 53, 944, 755, 543 15,842,222,162 172, 517, 257 754, 964,156 1, 778, 665, 044 18,967,915 1,947,314,104 901, 965, 380 3, 535, 064, 977 236, 665, 765 209, 579, 860 638,120, 408 3, 692,075,019 3, 528, 976 9, 329,117, 313 18, 883, 044 39,443, 815, 810 30, 794, 739 88, 219, 817, 638 88,424, 785 2,227,076,417 9,395,811 1, 348, 840, 098 14, 746, 725 3, 412, 792, 783 2, 035,114 5,938,024, 437 76, 591, 078,349 66,291,822,612 220, 963, 985, 210 7, 623, 900, 880 7,350, 443,339 24,372,370,019 M GO H a GO l Q o Includes cash in till and deposits in bank. CO TABLE 19.—Assets and liabilities—Statement prepared from income-tax returns of corporations submitting balance sheets, showing major items of assets and liabilities as of December 81,1927, or at close of fiscal year nearest thereto, by major industrial divisions; also the number having par value common stock and no par value common stock—Continued CO CORPORATIONS REPORTING NET INCOME—Continued Miscellaneous liabilities, not distributed Industrial groups $160,779,130 ! Agriculture and related industries. Mining and quarrying 721,649,224 • Manufacturing: Food products, beverages, and tobacco. Textiles and textile products Leather and leather products Rubber and related products,. Lumber and wood products.. _ Paper, pulp and products Printing and publishing Chemicals and allied substances Stone, clay, and glass products._ Metal and metal products Miscellaneous manufacturing 422, 049,953 316, 483,074 61, 808,675 70, 239, 280 138, 508,610 132, 874,593 205, 660,091 938, 755, 345 80, 656,314 1,619, 850,494 169, 128,844 Total manufacturing ! 4,156,015,273 Construction Transportation and other public utilities Trade Service—Professional, amusements, hotels, etc Finance—Banking, insurance, real estate, and holding companies, stockbrokers, etc ..Nature of business not given Grand total 462,178,012 8, 501,438, 361 1,103,387, 222 318,115,845 62,400, 780,485 6,007,992 - - ! 77,830,351,544 Capital stock Preferred Common Surplus and. undivided profits Deficit Surplus and undivided profits less deficit Total liabilities $108,649, 524 251, 989, 261 $452,856,901 2, 357,190, 201 $252,733, 981 1, 425, 010, 718 $34,035, 250 148,195,116 $218,698,731 1, 276,815,602 $1,172,635,142 5, 346, 383, 518 927, 156,432 640, 901,137 140, 832,886 201, 278, 282 117, 006,899 196, 981, 869 162, 971,178 621, 638, 581 202, 943, 563 2, 027,446,740 210, 588,461 2,426, 527,147 1, 927,441,437 379,248,023 191,120, 260 786,123,190 589,916, 617 637,528,823 4,132, 751, 367 745, 207, 210 5, 939, 558, 441 573,731, 549 1,706,020, 516 1, 502,183, 667 220,617,166 203, 615,414 830,984,384 436, 792,458 674,511,054 2, 710, 302, 970 560, 699,147 6, 004,481, 753 486,889, 347 31,928,984 84, 695, 974 5, 267,653 4, 034, 566 20,948,797 8,113, 771 15,028, 244 34,811,221 5, 625, 468 56,456,491 8,999,933 1,674,091, 532 1,417,487,693 215,349, 513 199, 580, 848 810,035, 587 • 428, 678, 687 659,482,810 2, 675,491, 749 555,073, 679 5, 948, 025, 262 477,889,414 6,733, 234,504 5, 205, 744,125 962,047,986 847,081, 225 2, 224,445,430 1, 660, 608, 323 2,147,799, 643 9, 323,433,474 1, 807,861, 378 18, 263,163, 725 1, 681,384,240 5,449, 746,028 18,329,154,064 15,337,097,876 275,911,102 15, 061,186, 774 50, 856,804, 053 410, 431, 452 67, 508,951 3, 526, 549, 423 17, 274,372,449 1,408, 863, 651 5, 313,031,030 313, 049,430 1,109, 272, 285 428,288, 251 7,324, 666, 722 3,900,354, 867 756, 059, 710 15, 264, 111, 45, 1,496, 672, 279 5,183, 355 9,164,399,177 36, 512, 292 8,427, 951, 204 19, 030,041 12,628,211, 902 54, 447, 219, 851 37, 871.193, 370 413,110 735, 635 576, 544 261, 384 1, 957, 877, 392 53, 944,755, 543 15,842, 222,162 3, 535,064, 977 258, 694,805 4,486, 545 8,169, 256, 399 14, 543,496 88, 219,817, 638 88,424, 785 1,159, 705, 695 36,711,487,675 220,963,985,210 875,141 931,087 778, 323 798, 326 412, 7, 059, 3, 788, 710, t H ii 3 o zn a o g CORPORATIONS REPORTING NO NET INCOME Number of balance sheets tabulated Industrial groups Number I of returns I filed Showing Showing par par value no value common common stock stock Total Agriculture and related industries.. Mining and quarrying 4,460 7,804 I Manufacturing: Food products, beverages, and tobacco Textiles and textile products Leather and leather products Rubber and related products Lumber and wood products Paper, pulp, and products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products Miscellaneous manufacturing. _ 5. 630 5, 343 903 284 3,353 642 3,629 2,892 1,876 8,227 3,417 Total manufacturing. Notes receivable _. _ $34, 036, 543 56,262,448 $39, 767,004 270, 726, 985 $84, 675, 724 372, 667,163 4,754 4, 712 805 252 3,017 573 3, 034 2,502 1, 659 7,299 3,033 357 306 52 74, 731, 495 57, 005, 913 13, 543,474 15, 795, 937 31,401, 439 10, 331, 672 9, 780, 234 82, 277, 434 10, 875,886 114,934,176 22, 529, 643 22,527,800 17, 962,170 3,951,362 2,548,805 : 40,275,097 ! 2,898,283 , 9,309,347 35,785.463 ; 5,732,853 ! 101,486,972 298, 580, 214 180, 359, 765 47, 710, 052 155, 624, 793 140, 223,060 97, 728,996 70, 351,185 180, 587,473 33, 794, 557 335,131,449 103,949,767 365, 536, 635 393, 228, 582 72, 806, 999 130, 510, 598 270,175,118 49, 353, 715 35, 731, 2S7 289, 343, 423 59, 789, 359 721, 260, 091 129, 546, 259 5, 425 5, 393 37, 391 9,777 387 I 397 3, 073 901 | | 2,771 | 190 i 42, 717, 059 302, 583, 732 175,472,056 55, 363, 339 31,283,674 i 105,330,962 226,738,974 31,249,252 j 144,690,077 423,841, 254 905,832,837 85, 559, 517 80,185,181 206, 448,028 1, 099, 224,172 45,402, 012 2,132,084,493 5, 519, 539 4,859,447,068 I 12,427,532 j 843,908, 695 18,188,862 622, 686, 965 8, 555,989 3, 297, 332, 959 5, 620,931, 740 181 43 209 187 106 567 210 21, 677,135 1,644,041,311 5,812 5,790 40,464 10,678 44,582 1, 731 39, 073 1, 571 36, 302 1,381 147,872 137,375 j ! ! ! Inventories $12,047, 295 128, 338,143 6,281 6,982 44,931 12,859 165,826 Accounts receivable 236 317 36,196 Construction Transportation and other public utilities.. Service—Professional, amusements, hotels, etc Finance—Banking, insurance, real estate, and holding companies, stockbrokers, etc Nature of business not given _ Grand total 5, 111 5, 018 857 259 3, 198 616 3,243 2, 689 1,765 7,866 3,243 Cash i 10, 497 4,376, 556,542 2,517,282,066 3P £ H V) H Q w 2 ^ M Q O 5,037,127,300 i Includes cash in till and deposits in bank. CO TABLE 19.—Assets and liabilities—Statement prepared from income-tax returns of corporations submitting balance sheets, shoiving major items of assets arid liabilities as of December 81, 1927, or at close of fiscal year nearest thereto, by major industrial divisions; also the number having par value common stock and no par value common stock—Continued CO GO CORPOKATIONS REPORTING NO NET INCOME—Continued Exempt investments 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 related products... Lumber and wood products Paper, pulp, and products Printing and publishing Chemicals and allied substances Stone, clav, and glass products Metal and metal products Miscellaneous manufacturing Total manufacturing Construction.. . . _ Transportation and other public utilities Trade _ Service—Professional, amusements,hotels, etc. Finance—Banking, insurance, real estate, and holding companies, stockbrokers, etc Nature of business not given Grand total. Securities Obligations of issued under States and the Federal farm Territories or loan act and political obligations of subdivisions the United thereof States or its possessions $4, 815, 559 15 118,353 $13, 681,026 51, 684, 705 Capital assets Miscellaneous assets, not distributed payNotes payable Accounts able Total assets Bonded debt and mortgages Ul H > $599,100,197 3,976, 550,129 $216, 229, 790 1, 347. 722,149 $1,004,353,138 6, 219, 070, 075 1 $151,068, 208 346, 317, 728 $74,164, 863 263, 211, 349 $108, 621, 699 481, 756, 558 iI O 3, 928, 380 4, 818, 208 1, 069, 900 95, 346 5, 001,138 138. 210 1,403,461 2, 980,192 659,101 9, 973, 256 468, 322 9, 766,152 88, 494, 260 2, 550, 399 243,130 9, 590, 654 2, 387, 562 1,620, 341 18, 718, 226 9, 372.415 58, 987, 457 91, 577,041 30, 535, 514 1, 056, 563, 731 600,857, 466 80,110,681 195,122,801 801,071,722 217, 770, 780 126, 280, 601 1,606, 378, 675 259,469, 470 1,494,900,491 211,631,944 523, 848,085 115, 597, 390 45,213,192 214. 445, 758 271, 520, 384 140,420.147 159. 270, 505 501, 799, 803 71, 459,188 665, 863, 610 173, 069, 037 2, 355, 482,492 1, 458, 323, 754 266, 956, 059 714,387,168 1, 569, 258, 612 521,029,365 413. 746,961 2, 717. 870, 689 451.152,829 3, 502, 537, 502 754, 449,148 244,386, 076 218,460,217 43, 776, 663 40, 791,083 256. 567, 482 43, 002, 798 87, 965, 811 132,112, 480 45, 509, 750 366,167, 545 92, 265,350 222. 091, 367 145, 390, 937 20, 628, 326 144, 046,121 110,380,731 34, 558, 976 42, 088, 448 138, 273, 474 25, 670, 722 213, 923,108 64, 786, 378 346, 521, 736 64, 001, 010 6,201,095 126,179, 940 87, 739, 340 86,467, 767 15, 058, 228 368,669,111 33, 478, 497 392, 644, 669 34,984, 073 293, 307, 637 6,650,158,362 2,882, 507, 099 14, 725,194, 579 1, 571,005, 255 1,161,838,588 1,562,005,466 691. 233 533. 047 774, 464 590, 374 10. 073. 007 31, 526, 683 18, 695, 683 3, 892,135 264, 496, 048 8, 530, 435, 000 954, 697, 418 1, 393, 096, 991 204, 067, 761 2, 998, 321,136 846, 131,366 463.116.077 781, 204,040 12, 614, 019, 842 4, 240. 566, 970 2, 083, 269, 697 117.406,347 443,915.456 834, 847, 561 271,303,270 112.051.258 354, 789,974 638, 156, 399 151, 495,874 93, 885, 810 4, 764, 347, 371 190, 289, 870 524,642, 918 474,101, 334 1, 258,330 1,192, 290,945 3, 865, 775 5,922. 055. 533 63, 625, 299 8. 650, 565, 788 100, 071, 524 24, 697,140,821 213, 512, 850 1, 625, 814,190 35, 458, 209 977, 063, 980 21,642,412 2, 634,143, 390 7, 508,091 564,418, 208 1, 619, 017, 596 28, 354, 214, 977 17, 708, 732, 690 66, 578, 332, 012 5,397,136,224 3, 754, 414, 697 10,367,201,173 3, 15, 13, 5, GO 3 o o Industrial groups CO f Agriculture and related industries _ Mining and quarrying to Manufacturing: Food products, beverages, and tobacco_ Textiles and textile products r Leather and leather products Rubber and related products Lumber and wood products Paper, pulp, and products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products Miscellaneous manufacturing T Miscellaneous liabilities, not distributed $166, 203, 695 910, 871, 044 Preferred 18,443,981,459 Common Surplus and undivided profits $67,036,181 ! $453,737,757 332,491,327 ! 3,298,634,653 $125, 241, 559 1,192, 861, 604 Gffl, 708 524, 269 369, 285 007, 506 298, 330 956, 743 437, 2? 0 118,226 747,995 710, 500 464, 996 302, 712, 264 222, 597, 026 42, 932, 666 69,132, 529 381,610,797 74, 607, 987 53, 940, 256 614, 718, 750 75, 255, 209 606, 266,131 115,108, 529 150, 214, 667 149, 699, 445 26, 299, 275 24, 821,117 184,140, 718 26, 625, 038 62, 663, 795 224,913, 627 34,469, 680 236,441,414 100,905, 815 1, 221,194, 591 Total manufacturing. 183, 585, 385 Construction 2,-022.174, 084 Transportation and other irablic utilities 397, 569, 621 Trade 343,932,184 Service—Professional, amusements, hotels, etc Finance—Banking, insurance, real estate, and holding compa13,170, 727, 329 nies, stockbrokers, etc 27, 723, 526 Nature of business not given Grand total- Capital stock 1,908,843,621 ! 5,865,702,7 2, 558, 882, 144 33,494,882 j 226,931,479 1,400,370,676 | 3,094,506,255 428. 172, 164 I 1, 707. 841. 958 189, 071, 614 577, 216, 481 91, 185, 677 931,443,410 I 527,727,758 | 205,972,413 | 789,706,117 22, 879, 555 4, 274, 652, 148 134, 522, 576 1,889,086,353 i * 21, 102, 903 | 5,172, 066,137 19, 633, 746, 095 7,543,503,821 Surplus and undivided profits less deficit Deficit $141, 720, 824 607, 074,188 171, 152, 34, 12, 103, 17, 60, 133, 40, 313, 84, 2 $16, 479, 265 585, 787, 416 393, 780 238, 953 516, 068 931, 542 381,942 929, 771 533, 817 277, 899 505, 438 000, 672 567, 992 131, 318,484 70, 358, 073 8,416,598 56, 200,987 278, 228, 855 56, 678, 216 2 6, 593, 561 481, 440, 851 34, 749, 771 293, 265, 459 30, 540, 537 1,124, 277, 874 1, 434, 604, 270 77, 397, 484, 180, 336, 527, 038, 365, 798 384 361 057 664, 052, 686 57, 324, 422 3,733,717,594 13, 533, 43, 25, 848, 916, 689, 607, 879 026 397 356 Total liabilities $1, 004, 353,138 6, 219, 070, 075 > 1 14, 725,194, 579 781, 12, 614, 4, 240, 2, 083, 204, 019, 566, 269, 040 842 970 697 1-3 (—i Q 1, 225, 033, 667 2 36, 221, 519 24, 697,140, 821 213, 512, 850 o o 3,809,786,227 j 66,578,332,012 g 2 Deficit. CO TABLE 20.—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 by major industrial divisions CO 00 o Manufacturing Agriculture and related industries Aggregate Mining and quarrying Total manufacturing Size of net income Number Number balance of returns of sheets filed tabulated Under $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 $500,000 $500,000 to $1,000,000 $1,000,000 to $5,000,000 $5,000,000 and over . _ _ Total showing net income . . Total showing no net income Inactive corporations—no income data reported. Grand total Per Per Num- cent cent of of Number of balance balance Number of balance ber of sheets returns sheets sheets returns to retorefiled tabufiled turns turns lated filed filed 855 187 845 186 84.2 98.2 99.0 98.9 99.1 99.0 98.8 98.8 99.5 259, 849 165,826 49, 356 231, 284 147,872 89.0 89.1 4, 445 4,460 1,000 3,579 3,616 80.5 81.1 475, 031 379,156 79.8 9,905 7,195 72.6 173, 775 27, 690 27, 510 12, 518 8,299 7,870 1,139 14fit281 27,189 27, 256 12, 384 8,227 7,791 1,125 3,219 425 2,382 410 430 167 104 425 161 104 2 1 2 0 82 15 80 15 Number of balance sheets tabulated Per Per Num- cent cent of of Number of balance balance Number of balance ber of sheets returns sheets sheets returns to reto refiled filed tabuturns lated turns filed filed 28,799 5,986 7,138 3,982 3,134 3,506 575 5,324 1,080 1,193 4,583 1,068 1,188 616 451 613 448 429 57 428 56 418 81 66 16 66 16 86.1 98.9 99.6 99.5 99.3 99.7 98.2 100.0 100.0 9,232 5,630 662 8, 466 5,111 91.7 90.8 15, 524 13, 577 87.5 301 38 36 7 36 7 5,232 7,804 5,483 4,295 7,003 82.1 89.8 53,620 36,196 3,599 50, 911 33, 865 94.9 93.6 18, 519 11,298 61.0 93,415 84,776 90.7 2,356 433 545 356 238 539 349 236 419 81 Per cent of balance sheets to returns filed 91.1 99.0 99.6 99.5 99.5 99.6 99.8 99.8 100.0 304 38 3,256 452 Number of balance sheets tabulated 26, 231 5,925 7,112 3,961 3,118 3,491 574 72.3 95.8 98.9 98.0 99.1 99.0 100.0 100.0 100.0 74.0 96.5 98.8 96.4 100.0 97.5 100.0 100.0 Food products, beverages and tobacco o o o o Manufacturing—Continued Textiles and textile products Size of net income Under $5,000 Per m b e r cent of Num: Number ofN ubalance balance ber of ) of returns sheets sheets returns 1 filed filed tabulated toreturns filed I $5,000 to $10,000 $10,000 to $25,000 $25,000 to $50,000 $50,000 to $100,000 $100,000 to $500,000 $500,000 to $1,000,000--$1,000,000 to $5,000,000_ $5,000,000 and over 4,482 875 1,044 584 503 59C 102 52 2 4,258 865 1,041 582 502 590 102 52 Total showing net income Total showing no net income Inactive corporations—no income data reported. 8,240 5, 343 268 8, 000 5,018 13, 851 13, 018 Grand total Leather and leather products Number of balance sheets tabulated Rubber and related products 640 186 213 137 90 119 20 95.6 98.9 99.1 100.0 100.0 100. 0 100.0 100.0 100.0 146 31 38 28 28 43 10 138 30 38 28 27 41 10 8 3 97. 1 93.9 1, 448 903 60 1,415 97.7 94.9 335 284 36 323 259 94.0 | 2,411 2,272 '4.2 I | i I ! | ioo.o ! Paper, pulp, and products Per Per Per Num.- ; i cent cent of Numof Num- Numcent of ber of balance ber of balance balance Number of ber of balance balance ber of sheets returns sheets ; sheets •eturns sheets sheets returns to reto reto refiled filed tabutabu! filed turns turns lated lated I turns filed filed filed 669 188 215 137 90 119 20 8 2 95.0 98.8 99. 7 99.6 99.8 IOO.O 100.0 100.0 Lumber and wood products 94.5 j 96.8 | ! 100.0 ! 100.0 ! 96.4 | 95.3 100.0 ! 100.0 ! 100.0 2,097 530 653 371 273 228 18 1,953 52S 653 371 273 228 18 95.4 4,178 4,032 91. 2 I 3, 353 3,198 1 285 7,816 7,230 Number of balance sheets tabulated 458 164 245 135 128 178 29 21 1 95.6 98.8 100.0 99.2 100.0 98.3 100. 0 100.0 100.0 1,386 642 55 1,359 616 I 98.0 96.0 2,083 1,975 93.1 99.6 100.0 100.0 100.0 100.0 100. 0 100.0 479 166 245 136 128 181 29 21 1 96.5 95.4 92.5 GO H 1I o a o 00 TABLE 20.—Corporation returns—Comparative statement showing by size of net income the number of corporation income-tax returns filedy and the number of balance sheets tabulated by major industrial divisions—Continued CO 00 to Manufacturing—Continued Printing and publishing Under $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 $500,000 $500,000 to $1,000,000 $1,000,000 to $5,000,000. $5,000,000 and over :. _. Total showing net income Total showing no net income Inactive corporations—no income data reported. Metal and metal products All other manufacturing industries &3 ! Per Per Per Per Per Num- cent cent of Num- Numcent of cent of of Num- Numcent of Num- Number of balance ber of balance Num- ber of balance ber of balance Number ofNumber balance ber of balance ber of balance sheets balance sheets ber of balance sheets ber of balance sheets of returns sheets sheets to resheets to re- returns sheets to re- returns sheets sheets filed to re- returns to re- returns filed tabu- turns filed tabu- turns filed tabulated turns filed tabu- turns tabu- turns lated lated lated lated filed filed filed filed filed Size of net income Grand total Stone, clay, and glass products Chemicals and allied substances _ 4,353 3,800 1,714 1,287 411 539 343 254 330 72 52 15 405 535 341 249 327 72 52 15 88.2 98.5 99.2 99.4 98.0 99.1 100.0 100.0 100.0 1,405 715 736 346 255 252 29 25 2 87. 3 98.2 99.7 98.6 100.0 99.6 100.0 100.0 100.0 1,944 728 738 351 255 253 29 25 2 279 349 194 154 150 28 26 2 278 347 192 152 147 28 26 2 91.6 99.6 99.4 98.9 98.7 98.0 100.0 100.0 100.0 5,465 1,285 1,620 6,734 3, 629 6,160 3,243 91.5 89.4 3,960 2,892 3,710 2,689 93.7 93.0 2,587 1,876 2,459 1,765 95.0 94.1 11,412 8,227 316 10, 679 9,403 88.1 377 7,229 6, 399 219 4,682 88.5 ! 4,224 90.2 924 791 974 183 134 36 740 20, 379 5,139 1,275 1,613 2,435 2, 261 918 788 973 183 133 36 94.0 99.2 99.6 99.3 99.6 99.9 1C0.0 99.2 100.0 413 504 298 207 203 27 19 2 411 503 298 206 202 27 19 2 92.8 99.5 99.8 100.0 99.5 99.5 100.0 100.0 100.0 11, 058 7,866 96.9 95.6 4,108 3,417 3,929 3,243 95. 6 94.9 18, 924 92.9 581 8,106 o TJ1 Q O g tel 7,172 88.5 Service—professional, amusements, hotels, etc. Transportation and other public utilities Size of net income Under $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 $500,000 $500,000 to $1,000,000. $1,000,000 to $5,000,000 $5,000,000 and over IN umber of balance sheets tabulated 5, 876 1, 030 1.112 498 332 2G7 19 Total showing net J income ! 10,071 I 9,143 Total showing no net income Inactive corporations—no income data reported Grand total Number of balance sheets tabu- 9,934 1,130 1,129 517 349 472 125 143 56 sh £f s t0 [ returns filed .4 99.9 99.7 99.9 99.4 100.0 .4 100.0 90.8 | 13,855 ! 11,008 I 92. 5 6, 982 18,287 j 14,710 80. 4 | 78,100 .0 i 12,859 i 10,078 83.0 I. 44,582 93.4 16,858 73.6 1122,360 1110, 280 Number of balance sheets tabulated 97.2 98.4 99.5 99.0 98.1 100.0 100.0 100.0 3,047 ! 84.9 i 22,912 sh e ets (returns t o t0 ! filed Nature of business not given companies, stockbrokers, etc. 90.1 j 34,193 | 25,388 I I j 14,743 74.2 1137,425 66,943 | j 85. 7 i ! 1,492 39,073 | 87.6 j 1,731 ! 1C6, 016 ! i 15,470 77.1 18, 693 TABLE 21.——Corporation returns filed 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 1927 [Fiscal year terminating not earlier than July 1, 1927, nor later than June 30, 1928] DISTRIBUTED BY INDUSTRIAL GROUPS Corporations reporting no net income Corporations reporting net income Total number of returns Number of returns Industrial groups Agriculture and related industries: Farming—Cotton, grain, stock; horticulture and all other farming, including lessors Related industries—Forestry, fishing, ice harvesting, and other related industries, including holders and lessors. _ Total agriculture and related industries Total food products, beverages and tobacco _ Income tax $989, 768 Number of returns Deficit 312 $9, 703,127 $1, 576, 278 40 40 1, 767, 935 183, 613 382 11,471,062 1, 759, 891 1, 188, 630 2, 014, 953 61, 221 260, 578 509, 330 2, 914,140 2, 043, 334 411,950 31, 764 322, 700 259, 593 1, 956, 903 3, 404, 247 $3, 235, 712 m 198,862 I 9 ! 3,235,712 H Q in Mining and quarrying: Metal mining—Iron, copper, lead, zinc, gold, silver, quicksilver, etc Nonmetal mining— Coal, bituminous and anthracite, peat, coke, etc Oil and gas Other minerals—Asbestos, clay, granite, precious and semiprecious stones, salt mines, etc Mining and quarrying, n. e. s.1, lessors and holders.-. Total mining and quarrying Net loss for prior year 351 _ Manufacturing: Food products, beverages and tobaccoBakery and confectionery products ._ Canned products—Fish, fruit, and vegetables, poultry, etc Mill products—Bran, flour, feed, e t c . . __ _ Packing-house products—Fresh meats, ham, lard, bacon, meat canning, byproducts, etc Sugar—Beet, cane, maple, and products Soft drinks—Wine, cereal, beverages, mineral water, brewing, and distilling,. Tobacco, cigarettes, cigars, snuff, etc Other food products—Artificial ice, butter substitutes, cereals, corlee, spices, dairy products, etc., food products, n. e. s.1 _ Net income 3, 672, 926 1,138, 690 126,046 14, 456 463, 922 143, 254 222 213 11, 784, 043 :5, 437 1, 450, 047 131 147 210 131 146 207 4, 533, 326 13, 084, 965 21, 705, 808 82, 788 580, 918 599, 529 565, 136 1, 566, 737 2, 674, 749 31 59 10 54 22 55 10 6, 793, 761 10, 069, 620 3, 093, 756 399, 469 75, 280 1, 656, 878 76, 276 6,761 303 302 23, 603, 541 588, 938 3, 000, 972 1 953 927 83, 284, 246 3, 667, 368 10, 274, 352 26 j 890, 1,129, 397, 48, M ^ O O 9 5, 870, 480 1, 786, 389 329, 775 5, 077, 974 2, 581,488 172, 806 946 528 502 782 14, 733 9, 963,165 Textiles and textile products— Cotton goods—Dress goods, plain cloth, etc., napping and dyeing Woolen and worsted goods—Wool yarn, wool carpets, wool pulling, etc. Silk and rayon goods—Silk fabrics, spinning, etc Carpets, floor coverings, composition floor covering, tapestries, etc Textiles, n. e. s.1—Cord, felt, fur, hospital and surgical supplies, linen, and other textiles, etc Clothing—Custom-made, factory-made, coats, underwear, millinery, and clothing, n. e. sA Knit goods—Sweaters, hosiery, etc 22 2 2 5 548,97i 593, 891 2, 540,146 2, 278, 804 1 538, 885 4, 002, 362 1, 452, 477 4 1 590, 396 383, 379 15 5,195, 668 3, 920, 664 529, 589 816, 707 374, 489 33, 052, 374 5, 060, 752 6, 398, 330 2, 832, 433 3, 700, 727 876, 820 148, 914 8,642 233 18, 759, 240 1, 325,446 623 70 31, 427, 752 11,392,288 758, 931 237, 525 1,198 1,183 108, 923,169 7, 057, 005 13, 375, 092 153 153 37,004, 794 479, 496 4,906, 071 88 87 3,116, 048 403, 941 333,799 1 1, 992, 414 241 240 40,120,842 883, 437 5, 239, 870 1 1, 992, 414 5 19 9 5 18 9 17, 813. 300 2, 484, 802 85, 497 718. 896 43. 599 25, 820 2, 306, 466 320. 706 6,158 1 14, 086 M CD 33 32 20, 383, 599 788, 315 2. 633, 330 1 14,086 o Lumber and wood p r o d u c t s Sawmill and planing-inill products Other wood products—Carriages and wagons, furniture, baskets, etc._ 103 260 103 256 4, 334,162 9,391, 788 141. 895 365, 676 543, 691 1,142, 606 4 416, 473 Total lumber and wood products Paper, pulp, and products Printing and publishing 363 114 525 359 113 525 13, 725, 950 20, 561, 429 17, 224, 976 507, 571 150,102 566, 924 1, 686. 297 2, 679, 899 2, 083, 972 1 416, 473 14,972 23 14 22 14 1, 848, 579 1, 321, 672 57, 487 61, 695 233, 859 164,186 1 11. 328 455 80 450 79 62, 671, 096 3, 314, 484 1, 440, 845 556,005 7,949, 507 347, 887 I 903, 719 3,338, 506 572 165 565 163 69,155, 831 16. 270,198 2,116, 032 121, 488 8, 695, 439 2.125,907 7 2 4, 253, 553 372, 662 161 14 42 158 14 40 14, 705, 047 3, 830, 241 52,123. 907 173, 456 259,672 188, 569 1, 866, 068 468, 073 6, 985. 097 3 1, 732, 455 92 90 21, 833, 661 89,710 2,536, 797 ; Total textiles and textile products _ Leather and leather products— Boots, shoes, slippers, etc Other leather products—Gloves, saddlery, harness, trunks, finishing and tanning leather, etc Total leather and leather products. Rubber and related products— Tires and tubes, etc Other rubber goods—Boots, shoes, hose, and artificial rubber Bone, celluloid, and ivory products 165 38 50 13 163 36 45 13 234 627 71 (-3 M Total rubber and related products .._ Chemicals and allied substancesPetroleum and mineral oil refining.._ Chemicals proper, acids, compounds, etc Allied chemical substances—Drugs, oils, paints, soaps, and other chemical substances, n. e. s.1 _.. Fertilizers 36 40 1 Total chemicals and allied substances Stone, clay, glass, and related products.._ ._ Metal products and processesIron and steel—Products of blast furnaces, rolling mills, foundries, etc Locomotives and railroad equipment .. Motor vehicles, complete or parts Factory machinery—Food production machinery; leather, metal, paper, printing, textile, and woodworking machinery _ N . e. s., not elsewhere specified. CD Q O 1, 024, 753 680, 040 CO OO Or TABLE 21.—-Corporation returns filed 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 1927—Continued DISTRIBUTED BY INDUSTRIAL GROUPS—Continued Corporations reporting no net income Corporations reporting net income Total number of returns Number of returns Industrial groups Manufacturing—Continued. Metal products and processes—Continued. Agriculture machinery and equipment _ Electrical machinery and equipment Miscellaneous machinery—Building and construction, gas, and mining machinery and equipment _ Household machinery and equipment, etc_._ Office equipment, etc Metal building material and equipment Hardware, tools, etc Precious-metal products and processes, jewelry, etc Other metals, products, and processes, combinations of foundry and machine shop.. -. Total metal products and processes. Miscellaneous manufacturingRadios, complete or parts. Airplanes, musical instruments, optical goods, canoes, manufacturing, n. e. s.1. Net loss for prior year Net income Number Income tax of returns 94 47 92 47 $19, 850. 474 4,451,602 $536. 263 18,398 $2, 561, 697 577, 577 136 56 25 50 100 136 54 23 50 97 77 15, 076,164 9. 204, 335 2, 493, 742 3, 244, 035 9,432, 488 4, 474, 740 145, 216 85, 292 35,118 36. 934 191, 627 120, 783 1, 949, 830 1. 215,178 325, 502 420,119 1,189, 673 569, 996 172 172 7, 341, 236 291, 805 886,128 1.066 1,050 168, 061, 672 2,172, 843 21, 551, 733 Deficit $840, 746 3, 510,352 1. 427, 611 219, 538 9, 435, 495 Q O 26 26 375 6, 231, 562 26,927,576 | 365, 437 1,497,238 $776, 605 3, 263,950 4,104, 238 33,159,138 1, 862, 675 4, 040, 555 4,104, 238 590, 871, 050 19, 893, 760 74, 386, 446 I Total miscellaneous manufacturing 406 _. 5,636 5,558 Construction: Building and construction above ground—Installing machinery, moving, wrecking, razing, etc _ __. Other construction underground and on surface—Bridge building, water-front construction, related industries, etc Ship building and repairing _ Grand total manufacturing 381 379 7, 849, 379 366, 457 913, 201 219 11 219 11 8, 919, 938 530, 424 884, 082 12,140 1, 055, 561 65,138 17, 299, 741 1, 262, 679 2, 033, 900 Total construction _ _ _ 611 78 35, 762, 726 15, 706 15, 706 57 f ransportation and other public utilities: Transportation and related activitiesSteam railroads Electric railways, Pullman cars; refrigerator, stock, poultry, and fruit cars, and lessors __ _ _ __ Water transportation and related branches—Ocean and fresh-water lines, canals, docking, drawbridge operating, lighterage, salvaging, piloting, wharfing, and lessors Aerial transportation Auto bus lines, taxicabs, and sight-seeing companies . Cartage and storage, food storage, packing and shipping, and other local transportation and related industries, n. e. s 1 ___ _ Total transportation and related activities _ Other public utilitiesElectric light and power companies, and combined electric-light and gas companies _ . ._ __ Gas companies, artificial and natural Telephone and telegraph companies Radio broadcasting companies Water companies All other public utilities—Terminal stations, pipe lines, toll bridges and toll roads, irrigation systems, etc _ Total other public utilities Total transportation and other public utilities Trade: Wholesale Retail _. , Wholesale and retail Commission ._ _ All other trade—Auto wreckers, film exchange, pneumatic tubes, trading stamps, garages for storage, repair service, etc _ Total trade Service: Domestic service—Laundries, hotels, restaurants, etc __ Amusements— Theaters, legitimate, vaudeville, etc__ _ __ __ Motion-picture producers Motion-picture theaters __ _ __ __ ! Other amusements—Circuses, golf links, race tracks, and pleasure resorts, etc__ Total amusements 1 N. e. s., not elsewhere specified. _ _ __ ____ | 4 4 4,008,365 511, 066 7 7 3,572,429 461,815 77 1 56 77 1 54 2,315, 070 3.967 847, 436 291, 429 66,369 254, 206 266 91, 412 2 2,041 573 569 11, 760, 439 447, 383 1, 351,181 4 15, 340 718 712 22,507,706 805,181 2, 669, 946 6 17,381 21 7 9 20 7 9 2, 260, 650 125,397 341, 462 239, 595 254, 445 15, 337 41, 507 1 30, 938 21 21 1, 288, 770 36 35 1,838, 954 4,990 234, 938 1 1, 525, 850 94 92 5,855, 233 244, 585 713,166 2 1, 556,788 812 804 28, 362, 939 1, 049, 766 3, 383,112 8 1, 574,169 1,920 4,465 851 366 1,900 4,442 846 363 75, 641, 979 180, 554, 240 24, 530, 069 8, 757, 389 4, 765,904 4, 540. 437 814, 051 554, 557 8. 994,161 22, 627, 679 2, 936, 929 997, 092 20 23 5 3 7, 283, 589 4, 786, 997 172, 306 110,987 166/939 723 719 11. 570,167 779, 370 1, 283,101 4 1,164, 365 8,325 8.270 301, 053,844 11,454,319 36, 838, 962 55 13, 518, 244 354 353 8, 626,961 344,088 1,038, 522 1 401, 074 77 17 48 84 76 17 48 1 83 5, 419, 454 4, 746, 941 6,365, 351 3, 351,345 j 303,036 383, 342 7,846 119,922 658, 445 569, 655 844, 236 420,173 1 115,117 1 430 226 224 | 19,883, 091 i 814,146 2, 492, 509 2 115,547 o CO a o TABLE 21.—Corporation returns filed 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 1927—Continued OO OO OO DISTRIBUTED BY INDUSTRIAL GROUPS—Continued Serial I 77 78 79 Industrial groups of returns Number of returns Service—Continued. Professional service—Curative, educational, engineering, legal, etc Business service—Detective bureaus, trade shows, mimeographing, publishing directories electrical advertising, etc Other service, n. e. s.1—Auto camps, cemeteries, boards of trade, newspaper syndicates, photographers, concessionaries—amusement, cloakroom, etc Total service 80 81 8? 83 84 - Finance: Banking and related industriesNational banks State and private banks, savings banks, loan and trust companies Stock and bond brokers, investment bankers __ Financing retail sales of automobiles, pianos, radios, etc Real estate and holding companiesRealty development, holding or leasing, realty trust, securities, etc Total banking and related industries 85 86 _ Insurance companies— Life insurance—Mutual or stock companies _ Other insurance—Accident, casualty, fire, marine, title, etc Other financeLoan companies—Building and loan associations, mortgages, note or pawn brokers, insurance agents, promoters, stock syndicates, foreign exchange and finance, n. e. s.1 _ Total 88 finance... _ _. Nature of business not given Grand total * N* e. s., not elsewhere specified. __ a _ Net income Net loss for prior year Income tax 204 203 $3, 678,305 $182, 557 $413,864 141 141 4,157, 268 94,917 505,270 Number of returns 1 Deficit $1,468 110 104 1, 368, 604 50, 690 149, 757 6 734,816 1,035 1,025 37, 714,229 1, 486, 398 4, 599, 922 10 1, 252,905 37 224 104 44 36 224 102 44 884, 764 13, 825, 623 13, 527,999 874, 219 20,308 249, 694 175, 644 3,800 108,242 1, 764, 685 1, 738, 377 107,389 1 380,548 2 4,828, 025 1,854 1,829 52, 961, 316 4,112,311 6,105, 584 25 8,144,799 28 13,353, 372 M Total insurance companies 87 Corporations reporting no net income Corporations reporting net income Total 4 _ 2,263 2,235 82,073,921 4, 561, 757 9,824,277 5 5 3 5 7,876 684, 352 93 661 91, 384 2 3,342 10 8 692, 228 93 92,045 . 2 3,342 776 772 20, 285,147 492,362 2,384, 996 4 1,211,951 3,049 3,015 103,051,296 5,054, 212 12,301, 318 34 14, 568, 665 27 25 148,422 30,129 11,484 2 501, 614 20,108 19, 901 1,101, 756, 626 42, 636, 591 136,193,821 207 76,300,221 o a o -* 22.—Corporation returns filed for fiscal year and part year—Income statement showing analysis of compiled receipts and statutory deductions; also net profit (or deficit), net income, tax, and net profit after deducting tax, distributed by months ending fiscal year—Included in corporation tables for 1927 [Fiscal year terminating not earlier than July 1, 1927, nor later than June 30, 1928] PART 1.—ALL FISCAL YEAR AND PART YEAR RETURNS Fiscal year returns Total for fiscal year and part year returns Distribution Month ending fiscal yearTotal July, 1927 25,485 20,108 Number of returns.. A. Receipts, taxable income: Gross sales $20,526,855,634 $18,650,507,868 &898,105,159 Gross profits from sales 160,230,673 Gross profits from operations other than amounts reported 4,U4,161,894 j 3,992,084,294 \ 27,712,211 752,502,494 i 596, 849, 497 as gross sales 6, 066, 834 220,225,300 i 184, 780, 255 Interest 36, 655, 991 390,653,204 \ 369,402,415 Miscellaneous receipts __ _ B. Receipts, tax-exempt income: 3, 544, 576 70,412,241 I 56, 767, 897 Dividends on capital stock of domestic corporations ___. 594, 470 21,109, 549 25,491,233 I Interest on Federal, State, and municipal bonds l Total compiled receipts C. D. Statutory deductions: Cost of goods sold Interest paid Taxes paid other than income tax. Bad debts Depreciation Depletion Miscellaneous deductions E. F. Total statutory deductions Compiled net profits 21,986,140,106 j 19,879,417,481 | 16,082,694,240 326,215,731 174,453,893 86,067,482 335,014,133 16,050,204 3.711,817,101 _ | 14, 658, 423, 574 268, 752, 207 j 149, 318, 600 j 75, 958, 010 j ! 280, 039, 949 I 13, 487, 688 3, 330,103, 602 972,679,241 737, 19, 6, 2, 11, 874, 486 750, 629 385, 381 293, 288 099,996 185, 946 141, 594, 238 A u g u s t , 1927 1,253 $1,168, 702, 447 244, 306, 873 67, 064, 741 9,795,511 67, 900, 204 3,163, 027 1, 263, 258 1, 317, 889,188 | 924, 395, 14, 930, 9, 436, 1,154, 23, 655, 309, 253, 884, 574 895 545 572 981 368 382 September, 1927 53,495,277 November, 1927 1,302 1,101 1,615 $1, 055, 698, 941 233, 064,191 $2, 036, 686,112 391, 539,997 $1, 903, 057, 228 448,745,967 35, 319, 066 27, 146, 730 13, 002, 054 34, 019, 325 33, 466, 237 18, 281, 500 4, 206, 096 1, 094, 225 6, 686, 826 5, 824, 846 56, 541, 992 16,319,039 i 16, 674, 134 | 2,983,235 | 1 31° v^75 i 1,149, 531, 216 | 2,117, 454, 28; 822,634,750 22,413,568 10, 908,116 3,002,279 24,644,087 2, 001, 335, 962 H o j Q O S 4, 571, 572 292, 776,184 2,020,417,597 I 1,835,117,608 73,973,455 • 97,036,686 | 166,218,354 1 Includes net profits from the sale of real estate, stocks, bonds and other capital assets but not gross receipts from these items, Nontaxable income, other than interest OR t&x. exempt obligations and dividends on stock of domestic corporations as reported in Schedule L, is not included. 2 Cash dividends and stock dividends of capital stock life insurance companies not included. xn H | 1,645,146,115 I 1,454,311,261 | 30, 942, 674 31, 386,858 : 11, 064, 886 15, 569, 742 ' 7, 328, 241 9, 487, 292 i 29, 814, 269 27, 014, 699 829,489 628, 857 191,125, 472 ! 295,492, 555 _.| 20,732,312,784 | 18,776,083,630 j 919,183,964 j 1,227,767,317 j 1,075,557,761 | 1,253,827,322 i 1,103,333,851 I October, 1927 90,121, 871 CO OO CD TABLE 22.—Corporation returns filed for fiscal year and part year—Income statement showing analysis of compiled receipts and statutory deductions; also net profit (or deficit), net income, tax, and net profit after deducting tax, distributed by months ending fiscal year—Included in corporation tables for 1927—Continued CO P A R T 1.—ALL FISCAL YEAR AND P A R T YEAR RETURNS—Continued Fiscal year returns Total for fiscal year and part year returns Distribution Month ending fiscal y e a r Total July, 1927 August, 1927 September, 1927 October, 1927 November, 1927 I G. Deduction from net profits to arrive at net income as defined in revenue act: Tax-exempt interest and dividends received on capital stock of domestic corporations.. i $95,903,474 $77, 877, 446 $4,139, 046 $4, 426, 285 $4, 297,110 $5, 300, 321 $12, 511, 672 H. Statutory net income I. Net loss for prior year deducted by concerns reporting net income for 1927 1,157, 923, 848 1, 025, 456, 405 49, 356, 231 85, 695, 586 69, 676, 345 91, 736, 365 153, 706, 682 49, 983,079 42, 636, 591 3, 201, 981 2, 850, 789 4, 636, 369 3, 041, 554 3, 710, 481 J. Statutory net income after deducting prior year loss... K Total tax L. Compiled net profits (F) after deducting tax (K) 1,107, 940, 769 155, 358, 298 1, 098, 469, 024 982, 819, 814 136,193, 821 967,140,030 46,154,270 6,138, 619 47,356,658 • 82, 844, 797 11,312,778 78, 809, 093 65, 039, 976 9, 526, 649 64, 446, 806 88,694,811 13,371 227 83, 665, 459 149, 996, 201 20 207 009 146,011,345 721, 838. 374 84, 933,874 553, 892, 007 77, 651, 536 28, 773, 343 3,137, 673 41, 718, 183 4, 239, 233 32, 770, 345 6,126,077 47, 699, 356 3, 224, 215 75, 914, 098 12,192, 280 806, 772, 248 631, 543, 543 31,911,016 45, 957, 416 38, 896,422 50, 923, 571 88,106, 378 Cash and stock dividends distributed: 2 Cash dividends Stock dividends. _ Total dividends distributed ._. Fiscal year returns January, 1928 \ February, 1928 Number of returns... Part year returns Month ending fiscal year— Distribution 2,596 1,257 March, 1928 1,754 April, 1928 1,595 M a y , 1928 1,865 June, 1928 4,272 5,377 o U2 3 a o K ..^us, taxable income: | Gross sales i $2, 907, 241, 978 $1, 590, 599. 958 $1, 223, 350, 955 Gross profits from sales 855,574.046 SI 5,982,720 254,773,824 Gross profits from operations other than amounts reported as gross sales _ 62, 713, 592 54, 488, 629 47,197,144 Interest 20, 691. 726 12, 791,365 7, 858, 823 Miscellaneous receipts 77,102,860 17,020, 246 33, 826, 073 B. Receipts, tax-exempt income: Dividends on capital stock of domestic corporations. 2,643,855 4,840,011 8, 355, 692 640,5