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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
1*
1
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
1*
4
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

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

Cumulative distribution
under class above
Amount

Per cent

100. 00

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

$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

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

Cumulative distribution Cumulative distribution
over class below
under class above
Amount

Per cent

Amount

100. 00

$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

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

$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

Amount

j Per cent

1,109, 676
431, 769
24, 282
4,101, 547

$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

2,016,850
112,719
302,821
103,430

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

Total-

18,155,598,082

9. 27

1,302, 275,981
2,026,897,032

Rents and royalties
Interest and investment income
Interest on Government obligations not wholly exempt from tax.
Dividends on stock of domestic corporations
Fiduciary
Total--

Per cent

4.97
7.73
.18
16.24
1.61

47,479,483

4,254,828,886
421,481,104
!

30.73

100.00

2,927,885,668

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

8,052,962,486
26,208,560,568

Total income..

11.1

227,878,965
507,705,382

.87
1.94

Tota 1 deductions

1

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
of assets held than 2 years
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

Wages
and
salaries

! Profit from
j sale of real
! estate,
Capital
I stocks,
net gain
! bonds, etc., from sale Bents
of assets
Business Partner- j other than held more
and
ships | capital net
j gain from
than 2 royalties
I sale of
years
assets held
more than
| 2 years

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..

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

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..

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)

206,907,209

1,274,445,482

59,975,352

5,595,820,589

Grand total

4,321,375,107

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 7
and 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 income tax; also inactive corporations reporting no income data, calendar
year 1927 1
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
17,800, 278, 039
74, 080, 965, 946
_

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
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-par- S" -owing
ofbalancel"*
sheets to | common value
parreturns
value
stock common
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...

149, 279
127,448
58, 603
14, 676
5,161
1,189
769
216
114
60
357,515

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.

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

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

$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

Total

$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
21,336,212,530

24,777,465,658

25,656,153,454

Net income
Income classes
1925«
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

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
;

$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

Total

$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

[

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

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

1.19
.98;
2.35!
4.34^
8.20|
13. 32
21.69
33.68
44. 64;
54. 77|
58. 65!
64. 65'

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 of Average I rate of Average rate of Average
1
tax
tax
tax
tax
tax
tax
tax
per return (per per return (per per return (per 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
of tax per tax
I of tax per tax
of tax
return (per
return (per
I (per
j cent)
cent)
cent)

Average
tax
per return

4.53!

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
thani 2 years 6
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 Government obligations not
wholly exempt from tax 8
Dividends10 stock of domestic corporations 9.
on
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.
e Capital net gains of individuals, partnerships, and fiduciaries given special classifications for taxation, beginning 1922.
7
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.
! 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,
Q
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

3,500
3,500

1
2

Net income subject
to normal tax 2

Single
or
married Credit
and
for
not
each
living dependwith
ent 5
husband 4
or wife

$3, 000

Normal
tax

Amount

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

Rate
per
cent

None.

None.
$200 /First $2,000 $2,000..
\Balance over
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
Rev- ctl to
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 having
invested capital: 3
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

G
O

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

ReportTotal

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
4,151,000,000 , Not available.
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

1926

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

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

Number
of
returns

Amount

$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

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

Number
of
returns

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 the Net income equal to 15 per cent of in20
vested capital less credit.
same percentage of invested capital 6
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

$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 6
invested
capital for the taxable year.

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

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 t
t
f
profits tax rates of
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

U n d e r $50,000
j Gross estate
! u n d e r $50,000
99

8,079

Number of returns.

$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
Q
3

$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

0
37,138,321| 15.39
128, 330 3.45 26,701, 705 8.40 40,251,405 12.21; 29,483,574 12.90 44,0 37,564! 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
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3
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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

$2,000,000 to
$2,500,000

136

167

Amount

$1,500,000 to
$2,000,000

Per
cent

Per
cent

Per
cent

Amount

Per

Amount

$2,500,000 to
$3,000,000

$3,000,000 to
$3,500,000

23

$1,000,000 to
$1,500,00

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

1, 354, 405
201,113
5.39
3.

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

9, 684, 753 10.90 4, 083, 855

8.93

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 [3,842,690' 54.95 43,318,193
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 43,

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

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

59.6 37, 534,1201 82.06

9.81
.82
7.02

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

6, 699,231
3, 945, 971
6,191, 565

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

4,066, 750 2.76

8,194, 566 3.79

.71

1, 883,653

4,853,881

1.11

1,302, 950

1.28

33,450,265 73.13

5.43 7,823,441
3.20
658, 280
5.02 5, 596, 754

8.10
1.29
4.46

1,000

m

2.57
6.01

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




Amount

Xfi.

Total bonds
Capital stock in corporation

Total gross estate _

Per

$3,500,000 to
$4,000,000

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

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.




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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
$4,000,000 t o
$5,000,000
16

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

$5,000,000 t o
$6,000,000
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

3.81
.06

862,914

4.12! 12,400, 6
250, 605

3.73

4,463,697 12.08
633,476 1.71

.77
1. 07

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 the
l
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
3, 626, 379
1, 452, 094

1, 097, 350!
1, 707, 853

V)

Vo

r

21 .2 ()""
IS 071
4)1 Uio

J i 141, 3i'>.
2, SO", 20 V

4, 653, 613
2, 023, 542

.2

20)

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.




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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

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
94,452, 324

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

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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

Michigan

Minnesota
Mississinni
Missouri
Montana
Nebraska

-

_

-_

_______

New Hampshire
New Jersey
New York
North Carolina
North Dakota




.

.

Deductions

Net taxable estate

Total tax

$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

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

._

Gross estate

1
23
6
1
5
2

Alabama
\ lp ska
Arizona
Arkansas
California.Colorado
Connecticut
_
Delaware
District of Columbia
Florida
Georgia
Hawaii
Jdnho
Illinois
Indiana _
Iowa
Kansas
Kentucky

Number

1

States and Territories

Maine
Maryland
Massachusetts

Estate not subject to tax

Total
Aggregate
number of gross estate
returns

110 966
782 495
409 531
8,119,196
585, 672

48
9

Tax
credit

Net tax
after deducting
tax credit

Gross
estate

Deductions

14

$935, 586

$1, 367, 552

GO

2

147, 368

166, 978

t—i

2

290, 390

436,130

1

l

Number

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 :

3,483 (

35 I

9

75
788

25
93

65,334 |

653 i.

_ _

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

a
o
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




Number

Gross estate

Deductions

Net taxable
estate

,

al
tax

Number

Gross estate

$102.061
43, 248
61, 385

1
7
1
2

$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

!

I i
1
28
1 !
4
7
4

83.983
43,020
2.421.402
51.162
405. 514
454.468
191, 805

1, 687, 038

1,069, 618

617, 420

282, 265
454, 468
57, 442

152, 944
376, 730
50, 561

129, 321
77, 738
6.881

83,983
43,020
734,364
51,162
123, 249

3

1,947
779
69

I

145,566
51,184

12
1
2

8,555

2
7

$130, 400
52, 355
75, 501

85, 312
69, 706
1,023, 554
57,096
136,138

134. 363

172, 344

1
16

137,062 1
50,959

Deductions

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

2, 578, 961

22

1,848,085

1,357, 649

490, 436

8,077

11

730,876

907,076

4

_

1
2
5
33

_ _ _ _ _

274,019

1

55,098

50, 683

4,415

3

218, 921

237,446

. ._

_

3
_

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

Deductions Net taxable Total tax
estate

$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

Net tax
after
Tax
credit 1 deducting
tax credit

$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

$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, 704, -974,•-496 1, 652, 832, 089; 52, 142, 407; 120, 562, 181 117,
— •• •
•-'
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
act of 1916. act of 1916, act of 1917.
amended.
In effect
In effect
In
from Oct.
from Sept. fromeffect
Mar. 4, 1917, to
1916, to 3, 1917,to C.55 p. m.
Not exceed- A m o u n t of 9,Mar. 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).
In effect from In effect after
10.25 a. m.
6.55 p. m.
Feb. 24,1919, Feb. 26, 1926
to 10.25 a. m.
Feb. 26,1926,
inclusive

Rate per cent Rate per cent Rate per cent Rate per cent Rate per cent
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, 674
Oor.nc-ctic lit"IIIIIIIIIIIIZIIII
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
ige rate Net loss exemption
Average of tax to for prior and credit for
year
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|

644.881!.

1, 644, 881

' 111," 223

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
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.

947,868,

_

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

Total

2

12M Per
cent on
capital
25 per cent net loss
of tax on from sale
earned net of assets
income held more
than 2
years

293,878,.

.

$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

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.




$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 j
j .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
,287,055
789.
,675, 583
784,
,954,002
779,
,099, 927
775,
,
750, 095, 488
,996,799
723,
,
697, 5(55, 574
,423, 055
648.
,521,498
604,
140, 042
53o! 549. 439
738, 924
499,
472, 540, 786
447, 846, 546
360, 448, 642
304, 878, 652
,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

27,992

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

$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

Net income l

l~509i"16,~637~986~

24, 282

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)

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

_

S S

N e t

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
, Partnerships capitalthan sale of assets
net
held
gain from than 2 more 1
years
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
for returns under $5,000 estimated on basis of sample. See p. 1.
2
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
Partnerships capital net sale of assets
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£ I
872
.!
.
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
issued un- ! ofStates and ! bonds, cer- s
tificates of I
!
der the
Federal ! of the pos- I indebtedness, ;
sessions of
farm loan • the United I war-savings '
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, v d,rv
farm 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, 668, 783
2, 534, 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
per
Securities
p cent
d
issued im- i bonds and
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 4
and 4M Pe*"
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

14,301

3,576

11,515

10, 725

~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
-

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

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




H
M
o
w
o

24

_

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

.

11,059 i

Total
Nontaxable 2
Taxable

_.

Net income *

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

$209

$209

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

$52

$157
4,398

OAR 0 0 4

3, 253, 219
241, 116
2, 837, 516

:

$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

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

3
o
o

25

17,331

106,283

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

Net income 1 Net tax after
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

3

o
o

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, 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

15,97^
9,023
15,040
6,428
25, 505
2,516
19,117
55,066
548
31, 349

237,212

g
LJ

$114

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

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

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 2
deducted.
Nontaxable. Specific exemptions exceed net income.




§

3,406

26,173

[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.

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

25 per cent
of tax on
earned net
income

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

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
of
i Net income * Net tax after
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.

13
>

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

$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

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

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

t income * Net tax after
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

26,938

26,938

13,809,032

65,149

65,149

16,287

34, 979

46, 639

46, 639

11,660

fi 408 Q91

13,141,045
12,012,621
10,429, 509
5,010, 527
16,000,914,
753,379^
9,789,389

So

6,735

48,862

-

$43

20,203

A QOO OAO

42,054

56,072

56,072

49,714

49, 714

M

"""

C
co

__
_

o

14,018

38,422

11,292

8,029,256

40,460

50,641

50,641

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

o
o

10,181

6,803,382

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)

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
I

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

tel

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

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

8,924
6,127 I

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 2
deducted.
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

Net income i Net tax after
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 . . _ _. ..
_

.• •

__
.

2

(3)

(3)

(3)

1
1

8

...........
--(«)

8

"

0
0
C
O

1

«

.

473, 963

53, 012

257

2,521

50,285

53,063

51

10,673

Total
N o n taxable 2
Taxable

*

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

_

a
H
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

$8,828 I

117, 629

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

a
o
g

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

"
—

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 I
o
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
of
Net income 1 Net tax after
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

13,934

27,110

55,737 |
.

" 27," 116" |
-

"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
o
w

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

j

o
o

$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

$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
of
I Net income1 Net tax after
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

I
i

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

25,033

Surtax

$2,034

18,775 !

123^ 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
income
assets held
more than
2 years

$2,034

$509

25,033

i

""I

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

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

57
51
41
78 |
37

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

Net income * Net tax after
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

Net income,
Normal
tax

Surtax

66, 336
109,470

$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
175,806

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

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
U
J
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 2
deducted.
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
32,340

17,195

214
719

39,739
(3)

6,257

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

.

2

8,371,003

1,083,404

9,555

132, 739

941, 271

1,083,565

161

96,407

Total
Nontaxable
Taxable

-

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

0
9

_

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

Net income 1 Net tax after
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

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

Total..

32,170

Nontaxable 2Taxable

16,084
16,086

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

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 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




..

75

.

_
.
._

.
..
_ -

. .

.

.

.

Net income *

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)

12K per
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
sale of
earned net
assets held
income
more than
2 years

$39, 227

318
1,272
308
689
439
270
151
356
23
241
14
180

Income classes

98
3
58
43
42
21
12

Net tax after
tax credits

Normal
tax

Surtax

Total

$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

$71
$285
6,979

9,745

1,745
3,718

14,871
9,745

3
o
o

2,436

15, 560

§

3,890

::::::::::::
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 credits
returns i Net income i tax cremts

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.
—
— - 10,522
I
47,041,474
10,854
$4,000 to $5,000 2
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'

I
S

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

Q
CO

3
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

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
22,205

195,46
_

_.|

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
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_

Net income i Net tax after
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

""-

:

;:::

195,115

9Q5,416

"
__ -

780,457

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

754,448,926
4,644,002,079

68,472, 216

198,472, 304

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

$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
47,019,086

5,398,451,005 I 305,210,059

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

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

a
a

$5,980

14, 282

""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

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

o

4,8

$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

Q
O

$1,989
"I,~708
119

Is?

223,682
179,045
133,001
169,176
189,006
222,453
(3)
(3)

115, 067
3
(3)
()

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
3
(3)
()

614
277
337
218
47
447
3
(3)
()

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

Number
of
returns

$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 _

_

Net income l

21
66
26
12
11
2
2
1

Income classes

$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
(3)
(3)

Normal
tax

$4,267
20,224
9,294
8,521
11,886
500
(3)
(3)

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 from sale of assets held more than 2 years is included in net income, but capital net
.!
.
Capital net gain
$1,000,000 to $1,500,000
!
not 2
deducted.
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)
&

(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)

N e t tax after
tax credits

(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

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

$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

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

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

Q
O
39,806

Total.
Nontaxable
Taxable

1,053
34
784
24
586
483
395
316
269
214
671
369

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

o

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

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

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

Total...,
Nontaxable 2
Taxable

330,981
747, 598
1, 725,085
329, 597
(3)

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 2
deducted.
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

Net income 1 Net tax after
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

Surtax

cent on
capital net
gain from
sale of
assets held
more than
2 years

"3," 883'

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

Net income i Net tax after
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.
2 Nontaxable. Specific exemptions exceed net income.
3
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

Net income * Net tax after
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
$119
3,495,120
3,096, 517
3, 588,267
2,498,081
5,467,471

$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 $8 000
$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
$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

Net income 1 Net tax after
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

CO

8,310

1

"

1,555
2,770

10, 647

10, 647

6,218
11,080

I

11,080

8,299

""

3
a

2,348

3
o
o

K

9,065

11, 056

11, 056

1,991

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

$580
1,031
1,567
2,060
2,309
16, 681
24,001
26, 603
46,121
43,853
33,286
39,118

$4,500
3,242
9,051

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

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

2

1,119, 654

187, 275

5,911

181, 010

763

187, 684

409

j

Total
Nontaxable
Taxable

41, 286
35, 000
34,191
(3)
80, 789
(3)

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

!

!

;

$155

1I

16,863

l

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

Net income 1 Net tax after
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
-

17, 623
19, 770

-

172, 239, 863
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
Number
of
returns

$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

$1,498,759
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)

(3)

(3)

$214, 746
146, 773
84,836
(3)

$809
153
130

243,497

62,200

(3)

(3)

(3)

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
2,018,192

Taxable

$13,432
21,891
43,670
(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

1

-.

2

12H Per
cent on
capital net
gain from
sale of
assets held
more than
2 years

Surtax

._.
.

Total
Nontaxable

Net income i

12
6
3
3

Income classes

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

-

-

---.

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

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

.-

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
10, 633, 721
100, 956
49, 533
51,423

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
o

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

G
O

.
.

.__.

_.

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

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

o

$31

4,949

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

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

._

.

.

17
9
8
3

..

._

36
18
70
19

.

Net income 1 Net tax after
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

_
(3)

.

...
1

(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 ^
1922 2
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 O 1
O
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

County and city

Number
of returns

Clay:
Ashland
Lineville
Miscellaneous..

Autauga:
Prattville
Miscellaneous-

62

Total _

15
1

Total.

Total.

14

Cleburne:
Heflin.
Miscellaneous..

Total
Baldwin:
Bay Minette...
Miscellaneous..

16

119

Barbour:
Clayton..
Eufaula
Miscellaneous..

Coffee:
Elba
Enterprise.

17
36

Total
Blount:
Oneonta
Miscellaneous..
29

Total.
Bullock:
Union Springs.
Miscellaneous. .

207
115
12

Total..

Bibb:
Blocton
Miscellaneous..

53

334

Conecuh:
Evergreen
Miscellaneous..

151

Total .
Colbert:
Sheffield
Tuscumbia
Miscellaneous..

Total.

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.

93
30
31
6
15

575

C herokee: Miscellaneous

20

_

Total

34
14
48

110
11

Total.
86

38

| Cullman:
Cullman
Miscellaneous..

Total

26
12

Total.

Chambers:
Lafayette
Lanett
Miscellaneous..

Chilton:
Clanton
Miscellaneous.

Total.
Crenshaw:
Luverne
Miscellaneous..

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

Number
of returns

12,761
607
5
19
344
47
411
14,194

Lamar:
Sulligent
Miscellaneous

10
7

Total

17

Lauderdale:
Florence
Miscellaneous

_

4
292

Lawrence:
Courtland
Miscellaneous

Total .
Fayette:
Fayette
Miscellaneous..

Total

23
11

Total..

Total .

34

Lee:
Auburn
Opelika..
Phenix City
Miscellaneous

Franklin:
Russell ville
Miscellaneous..
Total.

29
147
31
2

Total

209

Limestone:
Athens
Miscellaneous

Geneva:
Geneva
Hartford
Samson
Miscellaneous..

74
11

Total

Greene:
Eutaw
Miscellaneous..

85

Lowndes:
Fort Deposit
Miscellaneous

Total _

10
39

Total

Hale:
Akron.
Greensboro
Miscellaneous..

49

Macon:
Tuskegee
Miscellaneous

Total .

81
13

Total

Total.

90

Henry:
Abbeville
Headland
Miscellaneous..

18
12
1

Total-

31

Houston:
Dothan
Miscellaneous..

240
20

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
Monroe: Miscellaneous

_. . .

73
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

112

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

Shelby:
Calera
Helena

Total
Sumter:
Livingston
York
Miscellaneous..

50

Pike:
Brundidge
Troy
Miscellaneous

St. Clair:
Acmar
Pell City _
Miscellaneous

20
6
7
59

Walker:
Carbon Hill
Coal Valley
31
Cordova
174
Dora
6,
Empire
Jasper
211
Oakman
Parrish
57
Quint on

Total

of returns

Shelby—Continued.
Monte vallo
Vincent
Wilton
Miscellaneous.

2,801

Montgomery:
Montgomery

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

694
2

Total___
24

Grant: M iscellaneous .
Greene:
Paragould
Miscellaneous
Total..
Hempstead:
Hope
Miscellaneous

152
10
162

- - _- .

Total

188

Hot Springs:
Malvern
Miscellaneous

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..

Total...

Dallas:
Fordyce.
Miscellaneous-

Jefferson:
Pine Bluff ..
Miscellaneous—

Total..
Desha:
Arkansas City_
Dumas
McGehee
Miscellaneous..
Total
Drew:
Monticello
Wilmar
Miscellaneous..
Total
Faulkner:
Conway
Miscellaneous—
Total




73
16

23
39 i
105 I
21

71 I
2
29

114

164
24

coco

Total.
Cleburne:
Heber SpringsMiscellaneous. _

Total
Johnson:
C larks ville
Coal Hill Miscellaneous
Total __
Lafayette:
Le wis ville __
Stamps
Miscellaneous
Total
Lawrence:
Hoxie
Walnut Ridge
Miscellaneous—
Total

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

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..




185
39
10

29
84
7

Total _

120

Prairie:
Des Arc
Miscellaneous..

78

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

31
30
49
33
42

Pope:
Atkins
Russell ville... .
Miscellaneous..

Lonoke:
England
Lonoke
Miscellaneous...
Total.

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

_ _.

_.

La Plata:
Durango
Miscellaneous

204
29

37
23
60

_

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

Total

233

Larimer:
Ft. Collins
Loveland
Miscellaneous

550
163
157

Total

Total
Custer: Miscellaneous
*
Delta:
Delta
Miscellaneous

870

Las Animas:
Aguilar
Delagua.
Trini-iifl
Miscellaneous

._
_

.

680

Total-..
Lincoln:
Limon.. _
Miscellaneous

21
33
435
191

39
60

_.

Total

99

_

Logan:
Sterling
Miscellaneous...

273
60
333

409

Total..
Mesa:
Fruita
Grand Junction
Miscellaneous. _

101

Mineral: Miscellaneous

11

224

Rockvale
Miscellaneous

MoiTat:
Craig
Miscellaneous

70
22

5
39

Total

_

_.

Total

GarfieldMiscellaneous
Total
Gilpin* Miscellaneous
Grand: Miscellaneous

17
65

Gunnison
Crested Butte
Miscellaneous

Number
of returns

County and city

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




._

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

Summit: Miscellaneous..

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.

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

299
28

Total.

410

Baker: Miscellaneous.
Bay:
Millville
Panama City_.
Miscellaneous..

Total _

Total.
Brevard:
Cocoa
Melbourne
Titusville
Miscellaneous.

154
124
106
118

Total _

502

Calhoun:
Blountstown...
Miscellaneous..
Total




Charlotte:
Punta Gorda...
Miscellaneous..

86
5

Total .
Citrus:
Inverness
Miscellaneous..

43
36

69
23

Total

Bradford:
Starke.
Miscellaneous..

Total.

Number
of returns

Total.
Clay:
Green Cove Springs...
Miscellaneous

Alachua:
Gainesville
High Springs...
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

County and city
Indian River:
Vero Beach
M iscellaneous

6,241
258
149

Total _
Escambia:
Pensacola
Miscellaneous..

Total

1,036
49

123
83
20

Total

1,085

Flagler: Miscellaneous.
Franklin:
Apalachicola..
Carrabelle
Miscellaneous..

97
26

Jackson:
Marianna
Miscellaneous

6,648

Total-

Number
of returns

103

Jefferson:
Monticello
M iscellaneous. _

56

34
7

Total....

23

41

Lafayette: Miscellaneous,
Lake:
Eustis
Leesburg
Mount Dora
M iscellaneous
Total

137
49

Total.

186

627

Lee:
Fort Myers
Miscellaneous._

66

Total .
Gadsden:
Quincy
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

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. __

453
39
326
59

424
104
39

25

_

143

Monroe:
Key West...
Miscellaneous

5, 523

Total

_

309
47
63
34

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
_.!

105

Total
St. Lucie:
Fort Pierce
|
Miscellaneous

Okaloosa: Miscellaneous

I

Okeechobee:
Okeechobee

I
\

59 '

|

7;

Miscellaneous
Total

|

Orange:
Orlando
Winter Garden
Winter P a r k
Miscellaneous
Total
_
Osceola:
Kissimmee
St. Cloud
Miscellaneous

_.

Total

|

{=======:=1

P a l m Beach:
Delray
Lake W o r t h Palm Beach
West Palm Beach
Miscellaneous
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

!
'
Total
I
1,491
!
89
Sarasota:
'
211
Sarasota
j
139 •
M iscellaneous
.!
1,930 j
|=======
Total...
i
99 \
|
26 \
Seminole:
,
18 j

Total

Polk:
Auburndale
Bartow
Fort M e a d e Haines City.
Lakeland
Lake Wales
Mulberry
Winter Haven
Miscellaneous

34

Number
of returns

St. Johns:
St. Augustine
Miscellaneous

84
21

_...j

_

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
1

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

23
12

556
9
565

Clay: Fort Gaines
81
22

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

12
16

5
28
10
1

Total _.
Fulton:
Atlanta
Criattahooche
College Park
East Point
Hapeville
Miscellaneous

44

_

14,059
7
123
108
42
45

43

Dooly:
Unadilla
Vienna
Miscellaneous

3

Franklin:
Canon
Lavonia
Rovston
Miscellaneous

Total

_.

14, 384

Gilmpr* TYTiscpllanpoiis

Glascock: Miscellaneous
.

Total

35

Dougherty:
Albany
Miscellaneous

560
10

Total

Glynn:
Brunswick
Miscellaneous

570

Douglas:
Douglasville
Miscellaneous
Total




. . . . . . .

- ., :.

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

Jenkins:
Millen
Miscellaneous

Total
Buford

Johnson:
Wrigbtsville _
Miscellaneous

Total-..

Total
Hall:
Gainesville
New Holland
Miscellaneous..

-

.

Jones: Miscellaneous

21
26 I

La mar:
Barnesville
Miscellaneous

17

_.

Total

47

180 i Lanier: Miscellaneous
3
Laurens:
7
'Dublin

Total

6
132
7
—
139

Total
__.

23 |
Lee: Miscellaneous
7!

Total
Haralson:
Tallapoosa..
Miscellaneous

19
4

Total..

Lowndes:
Valdosta.. _. _
Miscellaneous
Total

23

Harris: Miscellaneous
Hart: Hart well
Henry:

21
13

Total

22 i
42

Macon:
Marshallville
Montezuma
Miscellaneous.

26
69
5

8
Madison:
1 |
Comer

Total

A-Tiscellaneous

9

Jackson:
Commerce
Jefferson
Miscellaneous

37

Total
M^arion*

Buena Vista
Miscellaneous

7

___ _

Total

317
4
34
33

Total

Irwin:
0 cilia
Mis cell aneous__

303
14

Lumpkin: Miscellaneous
MeDuffie: Thomson
Mclntosh: Miscellaneous

13
g

Miscellaneous....

5
18
15
g

Lincoln: Miscellaneous

30

50
6
56

_

Miscellaneous

190

Hancock:
Sparta
Miscellaneous

_-.

100
4
12
16
14
1

51

asper:
Monticello,.
Miscellaneous

.

Total _




14

85

Habersham:
Cornelia
Miscellaneous

Total

13
1

Total--

32
20
33

Miscellaneous.

Jefferson:
Louisville
Wadley —
Wrens _
Miscellaneous

61

35

Gwinnett:

Jeff Davis: Hazelhurst

56
5

Total

25
7
3

_ _

Total

' 15

20
18

Meri wether:
Manchester
M iscellaneous

34
24

Total

58

38
.

25

Miller • Miscellaneous

9
1

8

Mitchell:
Camilla
Pelham
Miscellaneous

23
28
7

49

Total

58

23
11
. .

1

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

18

Schley: Miscellaneous

14

Screven:
Sylvania
Miscellaneous

,

_ _
__ _

Total

Murray: Miscellaneous
1,484
6
1,490

19
16
35

Seminole: Donalsonville

Muscogee:
Columbus...
M iscellaneous
Total
Newton:
Covington
Porterdale
Miscellaneous..

._

10

Spalding:
Griffin
Miscellaneous

240
9

Total.
33

_._

35

.

._ -

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:
Miscellaneous

2
120
40
2
104

Total
Putnam" Eatonton
Quitman: Miscellaneous
Rabun: Miscellaneous
Randolph:
Cuthbert
Shellinan
Miscellaneous

Total . . .

Taliaferro* Miscellaneous

Polk:
Aragon
Cedartown..
Rockmart..

Miscellaneous

22
19

Total

Pike: Miscellaneous.

Total
Pulaski:
Hawkinsville

41

Sumter:
Americus
_.
Miscellaneous

Pickens: Miscellaneous.
Pierce:
Blackshear
Miscellaneous

Miscellaneous

39
2

Total

94

249

Stewart:
Richland
Miscellaneous

Total.

Total
Stephens:
Toccoa.._
Miscellaneous

Oconee: Miscellaneous
Oglethorpe: M iscellaneous.
Paulding: Dallas
Peach:
Fort Valley
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

Total .

19
253
116
14

Total .

402

20

17
82

Total

43
14

Total

57

Wheeler: MiscellaneousWhite: Miscellaneous
Whitfield:
Dalton
Miscellaneous-_

142
4
146

Vilcox:
Abbeville
Rochelle
Miscellaneous .
TotaL.

24

Wilkes:
Washington
Miscellaneous-

Total
._Walker:
La Fayette
Rossville
Miscellaneous..

Total
Ware:
Waycross
Miscellaneous—

81

Wayne:
Jesup
Miscellaneous..

Total.

Turner:
Ashburn
Miscellaneous..

Total
Walton:
Monroe
Social Circle
Miscellaneous-

48
23
10

63

Troup:
Hogansville
Lagrange
..
West Point
Miscellaneous..

Twiggs: Miscellaneous..
Upson:
Thomaston
Miscellaneous

33

Washington:
Sandersville
Tennille..
Miscellaneous-

Towns: Miscellaneous .
Treutlen: Soperton

Total

24
9

Total

100

Toombs:
Vidalia
MiscellaneousTotal

Number
of returns

County and city

49
7

Total.
96

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

Clark: Miscellaneous
_.
Clearwater: Miscellaneous
Custer: Miscellaneous

1,278
30
39

Total

1,347

Adams: Miscellaneous..
Bannock:
Pocatello
Miscellaneous
Total

-.

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

71

Boise: Miscellaneous..

97
111

Total
43
34

Total
Jerome:
Jerome
Miscellaneous

Bonneville:
Idaho Falls
Miscellaneous..

19

Total..

95

Kootenai:
Coeur d'Alene
Miscellaneous

Total
Boundary:
Bonners Ferry.
Miscellaneous..

286
156

Total.
Latah:
Moscow
Potlatch
Miscellaneous
Total.

Total-

215
78
159
452

Lemhi:
Salmon
Miscellaneous

Total..
Butte: Miscellaneous..
Camas: Miscellaneous.
Canyon:
Caldwell
Nampa
Miscellaneous

73

Total..

Caribou: Miscellaneous..
Cassia:
Burley__
Oakley
Miscellaneous
,




118

Jefferson:
Rigby
Miscellaneous

Bonner:
Sandpoint
Miscellaneous
Total..

Total..

Total
Idaho:
Grangeville
Miscellaneous

Blaine:
Hailey
MiscellaneousTotal

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

Brown:
M o u n t Sterling.
Miscellaneous.,

Total

...




_

44
64
175
53
336

Total-

47
244
84
46

421

4
52
22
226
116
188
608

Champaign:
Champaign
Rantoul
Urbana
Miscellaneous..

1,098
97
389
236

Total..

226

Total
Bureau:
Cherry
Depue
Ladd._
Princeton
Spring Valley._
Miscellaneous..

Total

47

Cass:

Bond:
Greenville
Miscellaneous..
Total-

Total

Miscellaneous

Carroll:
Lanark.
M o u n t Carroll
Savanna
Miscellaneous

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

49

De Kalb:
De Kalb .
Genoa
Sandwich
Svcarrore
Miscellaneous

163
161
519
19
17

De Witt:
Clinton
Farmer City
M iscellaneous
Total

Total-.

716

353
25
93
183
81

.

Total

Coles:
Charleston
Mattoon
...
Oakland
Miscellaneous

Total___

Cook:
Argo. ._
Arlington Heights
Barrington . .
Bellewood
Berwyn
Blue Island
Brookfield
Calumet City . _. _ . .
Chicago
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

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
1 T isppllanpons
V

..

..

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

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

24
222
17
34
36
2
15

Total

437

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

„




899

Iroquois:
Gilman
Milford
Onarga...
Sheldon
Watseka
Miscellaneous..

46
44
55
39
131
154

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

_.

72
123
130
462
112

Total-

Total-

101
17
71
48
35

Total

79

Henry:
Cambridge
Galva..
Geneseo
Kewanee
Miscellaneous

Jefferson:
Mount Vernon..
M iscellaneous. _.

Greene:
Carrollton
Greenfield
Roodhouse
White Hall
M iscellaneous
Grundy:
Coal City
Morris
South Wilmington
Miscellaneous
,

Number
of returns

Total-

575

Fulton:
Astoria..
Canton. _
Cuba...
Farmington..
Lewistown
St. David
Vermont
Miscellaneous
Gallatin:
Equality
Ridgway
Shawneetown
Miscellaneous
Total...

County and city
Henderson: 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

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 .

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.




MeDonough:
Blandmsville.-.
Bushnell
Colchester
Macomb
Miscellaneous..

22
92
10
259
36
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—

Lee:

Number
of returns

Total.-

Kendall:
Piano
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..

144
14
101
259

Total Montgomery:
Hillsboro
Litchfield
Nokomis
__.
Panama.
Taylor Springs..
Witt..
Miscellaneous-..

157

618
31
87

Total .
Moultrie:
Lovington
Sullivan
Miscellaneous..

736

Total-

113

Ogle:

Mount Morris.
Oregon
Polo.
Rochelle
MisceUaneous..
Total-




>eoria:
A very ville
Barton ville
Chillicothe
Elmwood
Peoria
Peoria Heights..
Princeville
Miscellaneous-_.
Total.
Perry:
Duquoin
Pinckneyville..
Tamaroa
Miscellaneous..

umber
returns

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..

160

Total _
Monroe:
Columbia
Waterloo
Miscellaneous..

Total.
Morgan:
Jacksonville—
Waverly
Miscellaneous..

County and city

156

Total .
Randolph:
Chester...
Coulter ville
Percy
Red Bud
Sparta
Tilden
Miscellaneous..

53

Total.
Richland:
Olney.
Miscellaneous..

107
76
52
152
475

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

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 .

Total.

2,289

4,191

Saline:
Carrier Mills___
Eldorado
Harrisburg
Miscellaneous-

20
49
246

Wabash:
Mount CarmeL.
Miscellaneous...

153
32

Total341

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..

185

Warren:
Monmouth
Miscellaneous..

301
137

Total .
Washington:
Nashville
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




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

Number
of returns

County and city
Woodford—Continued.
Minonk
Roanoke
Miscellaneous

_

Total

62
88

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

Total-

__„

5,256

Bartholomew:
Columbus
Hope
Miscellaneous

329

Total .

365

Crawford: Miscellaneous..

41

Daviess:
Washington
Miscellaneous
_.

Total....

113

Blackford:
Hartford City
Montpelier

170
17
15

Total.
177

Brown: Miscellaneous

202

DeKalb:
Auburn.
_.
Butler
Garrett
Waterloo
Miscellaneous..

142
35
150
17
10

Total

354

568

Total

330

Delaware:
Albany
Eaton
Muncie
Miscellaneous..

12
10
1,177
31

Total .

542

Total
Clark:
Jefferson ville
Miscellaneous




116
117

Total.

Boone:
Lebanon
Thorntown__
Miscellaneous

Carroll:
Delphi...
Flora.
Miscellaneous
Total
.__*.
Cass:
Logansport
Miscellaneous

300

Dearborn:
Aurora
Lawrencebur g _
Miscellaneous..
Decatur:
Greensburg
St. Paul
Miscellaneous..

Total

Total

274
26

Total-

Total._
Benton:
Fowler
Miscellaneous

332

Clinton:
Frankfort
Miscellaneous..

Allen:
Fort Wayne
New Haven
M iscellaneous
Total

24 9
21
5
57

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..

Hendricks:
Brownsburg—.
Danville
Plainfield
Miscellaneous..

752
5

TotalFountain:
Attica.—
Covington
Veedersburg
Miscellaneous. _
Total

Number
of returns

Total _

Total.

Total

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




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

25
15
197
28

133
57
115
10
8
190
145
16

Total

j

161

Jennings:
North Vernon
Miscellaneous

12
153
33
45
243

Dunkirk
Portland
Redkey
Miscellaneous..

Total..
Jefferson:
Madison.
Miscellaneous..

Total

Total

443

Total _
Huntington:
Andrews
Huntington
Warren
Miscellaneous..

101
46

Greene:
Bloomfield
Jason ville
Linton
Worthington...
Miscellaneous..

Hamilton:
Arcadia
Nobles ville
Sheridan
Miscellaneous..

56
27
321
39

Howard:
Greentown
Kokomo
Miscellaneous..

-.-

171

Henry:
Knightstown..
Middletown__.
Newcastle
Miscellaneous..

130
30
19
20

Franklin:
Brook ville
Miscellaneous.
Fulton:
Rochester
Miscellaneous..

17
71
38
45

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.

Total.

29
15
8
22
166
35
275

Switzerland:
Vevay
Miscellaneous..

19
3

Total.

22

Tippecanoe:
Lafayette
West Lafayette_
Miscellaneous—

Total.
Randolph:
Ridge ville
Union City
.
Winchester
.
Miscellaneous....

Total .
246

Ripley:
Bates ville
Osgood
Miscellaneous..

Tipton:
Tipton
Miscellaneous-

1,003
133
29
1,165
126
20

TotalUnion:
Liberty
Miscellaneous..

Total.
188

Total.

74
19

TotalVanderburg:
Evansville
Howell
Miscellaneous..

Total927
27 | Verm illion:
4,720
Clinton
29
Universal

Miscellaneous-




135

Total46

Putnam:
Greencastle
Miscellaneous....

Total

89
46

Sullivan:
Dugger
Farmersburg...
Hymera
Shelburn
Sullivan
Miscellaneous..

Total.

104

Total .

Pulaski:
Winamac
Miscellaneous..

56
27
21

Steuben:
Angola
Miscellaneous-

Posey:
Mount Vernon..
New HarmonyWades ville
Miscellaneous...

70

Total _

Total .

St. Joseph:
Mishawaka
Notre Dame...
South Bend
Walkerton

41
29

Total.

Porter:
Chesterton
Valparaiso
Miscellaneous..

Rush:
Rush ville
Miscellaneous..

427

Starke:
Knox__
North Judson..
Miscellaneous..

Total-

Total.

45

Spencer:
Rockport.
Miscellaneous

Pike:
Petersburg
Winslow
Miscellaneous..

Total.

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

Blackhawk:
Cedar F a l l s . . .
LaPorte City.
Waterloo
Miscellaneous.

Miscellaneous.
Total

Adams:
Corning
Miscellaneous.
Total

54

Allamakee:
Lansing
Postville
Waukon
Miscellaneous.
Total
Appanoose:
Center ville
Cincinnati
Moulton
Mystic
_.
Miscellaneous.
Total

135

194

Total

Total




Total
Boone:
Boone
Madrid
Ogden
Miscellaneous.

355
30
39
16

Total
Bremen
Sumner
Waved y
Miscellaneous.

440
52
119
76

Total
156
1
11
13
13

Audubon:
Audubon
Miscellaneous.
Benton:
Belle Plaine...
Vinton
Miscellaneous.

161
31
1,463
49

57

230

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

1,118

Spirit Lake
Miscellaneous

Chickasaw:
Nashua
New Hampton..
Miscellaneous...
Total

32
59

Total
Dubuque:
Cascade
Dubuque
Dversville
Miscellaneous

Total.

91
32
1,627
48
71

_

Total
Emmet:
JEstherville
Miscellaneous

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 !

1,778

TotaL.
Fayette:
Favette
Oelwein
West Union
Miscellaneous

146

62
19
42
37
35
105

Total
Floyd:
Charles City
Nora Springs
Rockford _.
Miscellaneous

300

Total.

942
94
116

1,152

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

240

Jasper:
Colfax
Newton
Miscellaneous.

39
452
164

To^al

Total

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

' L A B L E 11.—Individual
J
x x.
JL ittv

returns by States and Territories—Number of returns
ibuted
distributed by counties, cities, and townships, calendar year 1927—Continued
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

Number
of returns

Cheyenne: Miscellaneous.
192
6
28

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

Total
Anderson:
Garnett
Miscellaneous..

295

Total
Atchison:
Atchison
Miscellaneous..
Total.

544

Barber:
Kiowa
Medicine LodgeMiscellaneous

County and city

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..

1,131

693
3
37

30
29
21
2

Total.

992

63
40

Total.

103

Total.
Chautauqua:
Cedarvale..i__.
Sedan
Miscellaneous..

106

Total.
Cherokee:
Baxter Springs.
Columbus
Galena..
Scammon......
Weir
West Mineral..
Miscellaneous...

106

Dickinson:
Abilene
Herington
Solomon
Miscellaneous. _.




524
549
58

Crawford:
Arcadia
Arma-__
CherokeeCroweburg
Franklin
Frontenac
Girard—
Mulberry
Pittsburg
Radley
Miscellaneous..
Decatur:
Oberlin..
Miscellaneous..

Total.

66
22
12

Total.
Cowley:
Arkansas City..
Winfield
Miscellaneous..
Total.

1,045

90

220
123

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

County and city
Harper:
Anthony
Harper
Miscellaneous..
Total..
Harvey:
Halstead
Newton _
_
Miscellaneous

! Number
! of returns

107
46
66
219
59
431
61

75
187
18

Total.
Ellsworth:
Ellsworth
Wilson
Miscellaneous..

280

Total.
Finney:
Garden City...
Miscellaneous..
Total.
Ford:
Dodge City....
Miscellaneous.

389
143

Total..

532

Franklin:
Ottawa. _
Miscellaneous..

216
42

Total .
Jefferson:
Valley Falls
Miscellaneous..

118

119

Total .
Johnson:
Olathe
Miscellaneous..

81

58
38

83
35

79

208

187

551

Total .
Jewell:
Mankato
Miscellaneous..

119

Total.
Haskell: Miscellaneous
Hodgeman: Miscellaneous..
Jackson:
Holton
_
Miscellaneous

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

Total...

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
Casey: Miscellaneous.

18
29

47
:
5

Christian:
Hqpkinsville...
Miscellaneous-

27a
36
309
368
5

Total..

373

Clay: Miscellaneous.

Miscellaneous-

Crittenden:
Marion__
M iscellaneous
Total .

Total.
Bracken:
Augusta
Miscellaneous..
Total.

25
4
29

Cumberland: Miscellaneous.

Breathitt:
Jackson

Daviess:
Owensboro
Miscellaneous

Total
Breckinridge:
Clover port
Miscellaneous..

447
9

Total.

Miscellaneous-

456

Edmonson: Miscellaneous.
Elliott: Miscellaneous

C aid well:
Princeton
M iscellaneous

11

Total.

107

54
80
12

Total.

Butler: Miscellaneous...

15
1

Estill:
Irvine
Ravenna
Miscellaneous..

Total
Bullitt: Miscellaneous.

146

Fayette:
Lexington
Miscellaneous..

2,109
17

Total-

Calloway:
Murray.
Miscellaneous..

2,126

Fleming:
Flemingsburg..
Miscellaneous..

Total _




Carter:
Olive Hill..
Miscellaneous...

Total.

Total .

Total.

54
12

Clark:
Winchester
Miscellaneous..

Boyle:
Danville

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
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




35
53
201
5
15
309

13,122
485

Total.
Jessamine:
Nicholasville...
Miscellaneous..

13,607

Total.
Johnson:
Paintsville
Van Lear
Miscellaneous..

77

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. .

Number
of returns

Total .
Kenton:
Covington
Ludlow
Miscellaneous-

Grant: Miscellaneous

Total__

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

Hazard..
Miscellaneous..

173
76

Total. _
218

Magoffin: Miscellaneous.
Marion:
Lebanon
Miscellaneous
Total..

249

Pike:
Hellier
Pikeville
Miscellaneous..

14
106
174

Total.

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

140
12
46
58 I

33
30
63 !

28 I
51 !

Iberia:
Jeanerette
New Iberia
Miscellaneous..

72
160
30

Total .

262

Total..
Jackson:
Eros
Miscellaneous..
Total
Jefferson:
Gretna
Kenner
McDonogh ville .
Westwego
Miscellaneous...
Total
Jefferson Davis:
Jennings
Lake Arthur...
Welsh
Miscellaneous..

120

Lincoln:
Ruston
Miscellaneous

180
27

Total

200 !

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.

3 !
42 I

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 !

362

Total.

199

-

15
88
58

217

Total
La Fourche:
Matthews
Thibodaux
Miscellaneous.

932

River: Miscellaneous.

39 II

Total_.
Lafayette:
Lafayette
Miscellaneous..

207

Madison:
Tallulah
Miscellaneous
Total.

10
129 !
40

__

Livingston: Miscellaneous.

59

Total-

Iberville:
Bayou Goula._
Plaquemine
White Castle..
Miscellaneous..

Number
I of returns

La Salle: Miscellaneous.
119 j
21

TotalGrant:
Colfax
Miscellaneous..

County and city




Total316
46

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

105
571
222

Total

Baltimore:
Catonsville
Towson
Miscellaneous..
Calvert: Miscellaneous.
Caroline:
Denton
Federalsburg
Miscellaneous

._ .

2,578
= = =
36

Total .

156

Carroll:
Union Bridge..
Westminster-..
Miscellaneous..

50
218
186

898

Garrett:
Oakland
Miscellaneous
Total

Total
City of Baltimore..

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

Number
of returns

County and city
i Washington:
Boonsboro
Hagerstown
Williamsport..,
Miscellaneous..

24
1,184
60
184

Total .

Prince George:
Capitol Heights
Hyattsville
Laurel
Mount Rainier
M iscellaneous-

1,432

15
232 :
122
137
594

TotaL
Queen Anne:
Centerville
Miscellaneous

1,100

Wicomico:
Salisbury
Miscellaneous..

Total..

131

St. Marys: Miscellaneous

70

Somerset:
Crisfield
Miscellaneous
Total..Talbot:
Easton
St. Michaels
Miscellaneous

211
24
72

Total

307

133

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
'

430
149
280
37
14
8,138
732
435
68
210

!

Total

14,311

:

;
i
__•
;
|
•
'
!
;
!




311
19
266
38
51
1,337
280
247
52
Ill

i

Total

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
429

Total-..
Bay:
Bay City-....
Essexville.
Miscellaneous

]

Barry:
Hastings
Nashville.,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

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

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

662

Total.
Eaton:
Bellevue
Charlotte
Eaton Rapids..
Grand LedgeMiscellaneous..

51
214
28
21
4

61
83
52
25

496
106
18
42

Total.
Dickinson:
Iron Mountain..
Norway
Vulcan
Miscellaneous...

2,098

Total.
Branch:
Bronson
Cold water
Quincy
Union City
Miscellaneous..

Number
of returns

County and city

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

. .!
i

73
45
91
69
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 \

Oakland—Continued.
Orion
Oxford
Pleasant Ridge
Pontiac
Rochester...
Royal Oak
Miscellaneous

285
601
164
16
53

Total _
Mason:
Ludington
Scottville
Miscellaneous..

1,135

Total .
Mecosta:
Big Rapids
Miscellaneous.

County and city

Number
of returns

67
101
213
2,661
216
1,367
378

327

Total

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




124

Total

Menominee:
Hermansville..
Menominee
Miscellaneous.

Total

7,131

Total.
Ogemaw:
West Branch._
Miscellaneous..

287 i
17 !
23 ;

Total.
Oceana:
Hart
Pentwater
Shelby
Miscellaneous..

Ontonagon:
Greenland
Ontonagon
Rockland
Miscellaneous..

30
29
665
123

64
4
81
4
44

Total.
Osceola:
Evart
Reed City
Miscellaneous..

133

120

Otsego:
Gaylord
Miscellaneous..

817

Total
31
180 1
20
120

Ottawa:
Coopersville..Grand Haven..
Holland
351
Spring Lake...
Zeeland
29 I
Miscellaneous..
15
:

127 <
45
58 :

Total.
Presque Isle:
Onaway
Rogers'City
Miscellaneous..
Total

2,009
82
37
31

39
25

Total__
Oscoda: Miscellaneous.

295

,764

58
15
33
18

:

150 !
56
1,098 j

45 I

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
,790
1,
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.

26

Total

323

State total

41
92

|
|

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

County and city

j Number
! of returns

Fillmore:
Chatfield.
Lanesboro
Preston
_
_
Rushford
Spring Valley..
Miscellaneous..

10
25
34
6
31
70

Total.
134

vCass:
Cass Lake
Miscellaneous
Total
Chippewa:
Montevideo
Miscellaneous
Total

140

Chisago: Miscellaneous

31
197
94

346
71
417

Goodhue:
Cannon Falls..
Kenyon..
Red Wing
Zumbrota
Miscellaneous..

24
35
305
39
57

Total.

101

Clay:
Barnesville
Moorhead
_
Miscellaneous
Total

176

Freeborn:
Albert Lea
MiscellaneousTotal.

Total

Grant: Miscellaneous.

322

Clearwater: Miscellaneous
Cook: Miscellaneous
Cottonwood:
Mountain Lake
Windom
Miscellaneous
Total

4
107
103
23,975
11
92
13

209

Total.

Miscellaneous216
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

75
1

Houston:
Caledonia

..._

Crow Wing:
Brainerd
Crosby
Ironton
M iscellaneous

Hennepin:
Edina
Excelsior
Hopkins
Minneapolis
Richfield.
Robbinsdale...
St. Louis Park.
Miscellaneous..

,

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

Number
of returns

County and city
Meeker:
Litchfield
Miscellaneous

Total--

81
80

__

Total

Kittson:
Hallock.
Miscellaneous..

_.

Mille Lacs:
Milaca
Princeton
Miscellaneous

Total-.
Koochiching:
International Falls.
Miscellaneous
Total

228

Morrison:
Little Falls . .
Miscellaneous.
Total

102

Austin
Miscellaneous.,
Total.

186
340
71
411
36
49
85

Nicollet:
St. Peter
Miscellaneous..

Total .

Total-

Le Sueur:
Le Sueur
Montgomery...
New Prague...
Waterville
Miscellaneous..

Nobles:
Adrian
Worthington...
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

105
21
117
63
201
35
51

910
64
974
333
19
31
96
479

Total
Pine:
Pine City
Sandstone
Miscellaneous..

Marshall:

Warren
Miscellaneous.

27
19
52

116
51

Total

104

Martin:
Fairmont
Miscellaneous

185
101

Total
Pipestone:
Pipestone
Miscellaneous.

Total

286

Total.




135
51

Total.

Total

Total

_

Murray:
Slayton
Miscellaneous..

Lake of the Woods:
Baudette
Miscellaneous...

Mahnomen:
Mahnomen
Miscellaneous.

74

Mnwfir:

Lake:
Two Harbors..
Miscellaneous..

Total

20
29
25

Total.198
30

Lac qui Parle:
Dawson
Madison
Miscellaneous.
Total-

161

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

Scott:
Belleplaine
Jordan._.
Shakopee
Miscellaneous..

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

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...

367

Watonwan:
Madelia
St. James
Miscellaneous..

Winona—Continued.
Miscellaneous

251
116

Total.

31
108
26

Total
Wilkin:
Breckenridge..
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 .

CJaiborne:
Port Gibson-..
MiscellaneousTotal
Clarke:
Quitman
Stonewall
Miscellaneous..

64
10

74

181

Total..

Amite:
Gloster....
Miscellaneous..

Clay:
West Point
Miscellaneous..

Total .

Benton: Miscellaneous..
Bolivar:
Cleveland...
Rosedale
Shaw
Shelby
Miscellaneous

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

101
4

Total

Attala:
Kosciusko
Miscellaneous..
Total.

5
31

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

Number
of returns

County and city

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.

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

576

Total

Kemper: Miscellaneous

60

T nUmrofto-

Oxford
Miscellaneous.

Total.
Lamar:
Lumberton

Sumrall.
Miscellaneous..
Total




i
i

47
2

189

Montgomery:
Winona
Miscellaneous..

74
18

Total..

92

Neshoba:
Philadelphia

58
5

Miscellaneous-

49

Total

61
12
13

Newton:
Newton
Union
Miscellaneous

86

Total

i

_.
..

. .

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

_

Tallahatchie:
Charelston
Tutwiler
Miscellaneous

78 j

Fanola:
Batesville
Sardis
Miscellaneous

59
238

Total

135 I

Oktibbeha:
Starkville
Miscellaneous

Number
of returns

County and city

466

- -

_ _.

Total

248

28
Tate:
46
Senatobia
Miscellaneous
79 !

Total

153

Pearl River:
Picayune
__
Poplarville
Miscellaneous

33
26

Total

59

Tippah: Miscellaneous
.
_

74
43
21

_

45

Tishomingo:
Iuka
Miscellaneous

Total

138

Perry:
Richton
Miscellaneous

19
26

Union:
New Albany ._
Miscellaneous

314
42
32
20

12
8

Tunica* Miscellaneous

Walthall: Tylertown

Total

_

Pike:
McComb
Magnolia
Summit
Miscellaneous .
Total

.

408

Pontotoc:
Pontotoc
Miscellaneous..

Total.
Rankin:
Pelahatchie
Miscellaneous..
Tote!

102 i!

ii ;
17 ii
28 I

51
21

Total.

72

Total.
Sunflower:
Indianola..
MoorheacL.




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

20

--

Total

Total
•Quitman:
Marks
Miscellaneous..

Total

Washington:
Greenville
Leland
Miscellaneous

Premiss: Booneville.

66
29
153

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..

C alia way:
Fulton
Miscellaneous..

193
24

124
IS

Total.

142

222 !

Total.

Cape Girardeau:
Cape Girardeau..
Jackson.
Miscellaneous—..

Andrew:
Savannah
Miscellaneous..

Carroll:
44 !
Carrollton..
55 i
Norborne
36
Miscellaneous

19
12

Total

Total .

167

Carter: Miscellaneous

Audrain:
Mexico
Vandalia
Miscellaneous..

4

214 I
38 | Cass:

Harrisonville
Pleasant Hill
Miscellaneous

274

Total.
Barry:
Cassville
Monett
Miscellaneous .
Barton:
Lainar
Liberal
Miscellaneous..

384
50

Total.

Total .
Atchison:
Rockport
Tarkio
Miscellaneous..

Total

Number
of returns

County and city

4 !:
C

!;

09
j

=

=

I

43
41
43

Total.

127

Cedar:
Eldorado Springs.
Miscellaneous

1

Total.

10

Chariton:
Brunswick
Salisbury
Miscellaneous..

30
9

Total.

13
19

Total.__

Bates:
Butler
Rich Hill
Miscellaneous.

•59

Christian: Miscellaneous-.
Clark:
Kahoka
Miscellaneous..

Total
Benton: Miscellaneous—.
Bollinger: Miscellaneous.

1G
16

Total.

Boone:
Oentralia
Columbia
Miscellaneous

40 !:
410

Total

Clay:
Excelsior Springs..
Liberty
M iscellaneous

467 ,

Buchanan:
St. Joseph
Miscellaneous .
Total.
Butler:
Poplar Bluff...
Miscellaneous.

n

;•

TotalClinton:
Cameron
Lathrop
1.527 i
Plattsburg
21 j;
Miscellaneous..
:,548 |;
Total.

j

12 ji

Total.




19
14
143

Cole:
Jefferson City..
Miscellaneous..
Cooper:
Boonville
Miscellaneous..

8 j;

Total
Caldwell:
Braymer
Hamilton
Miscellaneous..

111
1)7
G7

•-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

;

Total

7
7

|

14

|

..._

Dallas: Miscellaneous

23

!
i
.. J

Dade:
Greenfield..
Miscellaneous

6

Daviess:
Gallatin
Pattonsburg
Miscellaneous

22
5
7

Total-

;

De Kalb:
Maysville
Miscellaneous

__J

_

31
8
17

Total. —

I

25

_;

Dent: Salem
Douglas: Miscellaneous
Donklin:
Campbell
Cardwell
Kennett
._
Maiden..
Senath.
.
Miscellaneous

27
6

_
;

I

9
4
o5
32
5
21

Total

..!

126

Franklin:
Pacific
Union
Washington
Miscellaneous

'•

_

_..!

_

;
'.
]

Total.-.
Gasconade:
Hermann
Miscellaneous..

252

:

„
__J

40
28

!

63

Total

;

Gentry:
Albany.....
King City_..__
S tanberry
Miscellaneous

_

'
;

Total
Greene:
Ash Grove
Republic
Springfield
Miscellaneous..

24
29
22
2
77

;
;

randy:

5
3
1,166
3

i

_

Total
G

30
35
107
80

!

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

88
67
40
195

w

Total..-

-

23

New Madrid:
Gideon
Morehouse
New Madrid
"" Parma.._
Portage villo
Miscellaneous

9
12
29
•A

_.

li

..
._

5
70
10
"
*

Total
Newton:
Granbv
Neosho
Seneca
Miscellaneous
Total

IS
26
81
21

:

_

--

" 87

146

| 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

..

28

.

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 -




•>•>

Morgan:
Versailles.
Miscellaneous

68

20

Total

Total

1*
23
<4
H

115

_

.

Total

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

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

379

_
3
27

.._

.._

_ .

._

57
32
10
99
37

_

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

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

46
9

Fergus:
Lewistown
Miscellaneous
Total

447
184

133 !

Total
Broadwater: Miscellaneous_
_

Flathend:
Kalispell
Whiten" sh
Miscellaneous..

283
144
77

52 i

257
120

55

631

504

Total

Total
Carter: Miscellaneous

942

95 I

Total.
Blaine:
Chinook
Miscellaneous..

Carbon:
Red Lodge
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...
Miscellaneous-

24
101
125
116
191

Total.

Boyd: Miscellaneous.

361

137
121
103

75
23
106

Total.
49 1 Dakota:
1
13 1
1
South Sioux City.
3 jl
Miscellaneous

Brown:
Ains worth
Long Pine
Miscellaneous
Total.
Buffalo:
Kearney
Ravenna
Shelton
Miscellaneous..

204

Total .
|! Dawes:
||
Chadron
|!
Crawford
;
Miscellaneous.

97
157
46
25

244
58
18
94

46
51

TotaL
68
172
88
40

Total
Butler:
David City
Miscellaneous..

368 I

129
187

TotaL
Cass:
Plattsmouth
Weeping Water.
Miscellaneous. __

316

Total
Cedar:
Hartington
Randolph
Miscellaneous .

286

284
71
39
92
131

251

Deuel:
C happell
Miscellaneous..

TotaL
I
il Dixon:

119 I!
33 !
134 i

_

49
75
92
35

TotaL

Burt:
Lyons
Oakland
Tekamah
Miscellaneous..

228

Dawson:
Cozad__
Gothenburg
Lexington
Miscellaneous..

TotaL




181

307

297 ji
48 !| Custer:
||
Broken Bow._.
345 i!
Sargent
Miscellaneous..
48 I!

Total-.

Total

125
56

Total.
Cuming:
West Point. ...
Wisner
Miscellaneous..

223

Total.
Box Butte:
Alliance
Miscellaneous,.

Total.
Chase: Miscellaneous.
Cherry:
Valentine
Miscellaneous

Number
of returns

Ponca
Wakefield
Miscellaneous..

TotaL
Dodge:
Fremont
Hooper
North Bend
Scribner
r._
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

C&
S

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.

70-

301
12^-

Total
So ward:
Seward
Miscellaneous

Otoe:
Nebraska City_
Miscellaneous..

|
|=
i
i

Total

108
70

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
HOJ oJvOil

-- -

H u ' ^ o a He i
J ei soy ( I v

3 1o,
-'SO

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

Number
of returns

County and city
Luna:
Columbus
Deming...
Miscellaneous

..

10
86
9

._

Total

105

McKinley:
Gallup
Miscellaneous

309
85

Total

394

Mora:
Mora
Miscellaneous

Catron: Miscellaneous_

4
37

12

Chaves:
Rosswell
Miscellaneous..
Total
Colfax:
Dawson
Koehler
Raton

Total

Miscellaneous-

Otero:
Alamogordo
Tularosa
Miscellaneous

Total
Curry:
Clovis.
_..
Miscellaneous..

_.
__

Total

Total.

44
14
14

_

72

Quay:
TucumcarL.

De Baca: Miscellaneous.
Dona Ana:
Las Cruces.
Miscellaneous

149
22

Miscellaneous
Total

Total.
Eddy:
Artesia
Carlsbad
Miscellaneous..

Rio Arriba:
Tierra Amarilla
Miscellaneous..

Total.
Grant:
Central

41

171

Roosevelt:
Portales
Miscellaneous..

Total

Fort Bayard...
Hurley
Santa Rita
Silver City
Tyrone
Miscellaneous..
440

76

22
23

Total
San Juan:
Farmington
Miscellaneous..

Total

49

Harding: Miscellaneous.
Hidalgo:
Lordsburg
Miscellaneous...

42
45

Total.

87

San Miguel:
East Las Vegas.
Miscellaneous...

288
34

Total.

Lea: Miscellaneous.
Lincoln:
Carrizozo
Miscellaneous.. _

322

Santa Fe:
Santa Fe
Miscellaneous-

Total

424
48

Total

Total.




5
71

Total
Sandoval:
Bernalillo
Miscellaneous..

Total.
Guadalupe:
Santa Rosa
Miscellaneous.

37722—29

_

Sierra: Miscellaneous.

17

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

Essex—Continued.
Port Henry
Ticonderoga
Westport
_
Willsboro
Miscellaneous-

Number
of returns

_._

86
125
29
30
172
722

Franklin:
Chateaugay
Malone
Saranac Lake..
Tupper Lake
Miscellaneous

42
383
495

m

,
,

Total

Total

109
73
94
73
125
207

Fulton:
Broadalbm
Gloversville
Johnstown
Mayfield.
Northville
M iscellaneous

56
1,002*
495
21
52
15

Total

1,641

681

Total

59
24
394
18
28
34
43
47
162
78
33
106
29
2,279
44
95
43
134
14
184

Genesee:
Batavia
Le Roy
Oakfield
Miscellaneous
Total
_
Greene:
Athens
Cairo
Catskill
Coxsackie..
Tannersville
Windham
Miscellaneous

._
,

Total
Essex:
Au Sable Forks
Elizabethtown..
Keeseville
Lake Placid
* See footnote on p. 255.




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

.._

-.._

191
1,224

927

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

Number
of returns

C o u n t y and city

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

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

56
,

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.

County and city

Number
of returns

344

15
7

Total

22

Perquimans:
Hertford
Miscellaneous.

Lincoln:
Lincoln ton

Pender:
Burgaw
Miscellaneous.

59
5

Total

Total.

Person:
Rqxboro
Miscellaneous.
Total.

Total.

106
12
118

Pitt:
Ayden
Farmville
Greenville
Miscellaneous.

McDowell:
Marion
Miscellaneous..

37
65
331
69

100

Macon: Miscellaneous...
Madison; Miscellaneous.
Martin:
Rqbersonville..
Williamston...
Miscellaneous..

Total
Polk:
Tryon
Miscellaneous.

Total.
Mecklenburg:
Charlotte
Cornelius
Davidson
Miscellaneous..

4,331
7
53
48

Total

4,437

Mitchell: Miscellaneous.

43
18

Total.

61

Randolph:
Asheboro
Ramseur
Randleman...
Miscellaneous.

15
9
30

41
Total

Montgomery:
Troy
Miscellaneous
Total.

__.

Moore: Miscellaneous.

28
64
321

Nash:
Spring Hope.-.
Miscellaneous..
Total.
New Hanover:
Wilmington
Miscellaneous..
Total.

79
1,404
10
1,414

Northampton: Miscellaneous.
Onslow: Miscellaneous
Orange:
Carrboro.
Chapel Hill
Hillsboro
Miscellaneous..
Total

151

Pasquotank:
Elizabeth City..
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.

114

Richmond:
Hamlet
Rockingham..
Miscellaneous.

Rowan:
China Grove..
Salisbury
Spencer
Miscellaneous.

395
13
502
81
41

Total
368 I!

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

_

.

__

Henderson
Miscellaneous..

246
26

154
41
25
66
97
23
120
116
40
16
4
176
44
59
185
32

-

272

Wake:
Raleigh
Wake Forest...
Wendell
Miscellaneous..

1,903
43
20

Total.

_

Stokes: Miscellaneous
Surry:
Elkin
Mount Airy
.
Miscellaneous
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

-

276

Total

26

Swain: Miscellaneous
Transylvania:
Brevard... >
Miscellaneous
Total
Tyrrell: Miscellaneous
Union:
Monroe
Miscellaneous

45
4
47
43

Number
of returns

County and city

of returns

Wilson:
Wilson
Miscellaneous

543
70

Total

613

48
12
60
9

___,._

157
12

Total

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

„ _

37
107

_
-

144

__

Dickey:
Ellendale
Oakes
Miscellaneous

42
49
20

109

Burke: Miscellaneous
Burleigh:
Bismarck
Miscellaneous.

_ __

Total
283

Total.
Benson: Miscellaneous
Billings: Miscellaneous. _
Bottineau:
Bottinpau Oitv
Miscellaneous

Cass:
Casselton
Fargo
. . .
Miscellaneous

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
Number
of returns

County and city

Dunn: Miscellaneous
Eddy:
New Rockford
Miscellaneous
Total
Emmons:
Linton
Miscellaneous

116
101
17
117

Pierce:
Rugby
Miscellaneous

102
._.

52
32

Total.

Total.

84

Ramsey:
Devils Lake....
Miscellaneous..

Foster:
Carrington
Miscellaneous

264
127

Total.
82

Total..

130

Renville: Miscellaneous..
Richland:
Hankinson
Lidgerwood
Wahpeton
M iscellaneous

49
_.

58
49
23

Total.

Total__

391

Ransom:
Enderlin
Lisbon
Miscellaneous-

Golden Valley:
Beach
Miscellaneous..

Grand Forks:
Grand Forks
Larimore
Miscellaneous

Number
of returns

Mountrail: Miscellaneous,.
Nelson: Miscellaneous
Oliver: Miscellaneous
Pembina: Miscellaneous-—

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.

Rolette: Miscellaneous
Sargent: Miscellaneous
Sheridan: Miscellaneous. _.
Sioux: Miscellaneous
Slope:
Marmarth
Miscellaneous..
i
Total.
Stark:
Dickinson
Miscellaneous..

128

Logan: Miscellaneous
McHenry: Miscellaneous.
Mclntosh:
Ashley
Wishek
Miscellaneous
Total

32
148
29
25
19 i

Miscellaneous
Total

49
114
163
51




204
.,
81
355
74

Total.

429

Towner:
Cando
Miscellaneous..

83
52
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

141
63

Total.

73

McKenzie: Miscellaneous.
McLean:
Wilton.

Total.
Steele: Miscellaneous.
Stutsman
Jamestown
Miscellaneous

1

51
33
37
23

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
101 i
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 1
1
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..

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..

2, 258

593

Total.
Columbiana:
Columbiana
East Liverpool.
E st Palestine..
Leetonia
Lisbon..
Salem
Salineville
Wells ville

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..

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..

Lawrence:
Coal Grove
Irqnton
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

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

7
420
39

Total_

Total .
Henry:
Deshler
Holgate
Napoleon
Miscellaneous..

Huron:
Bellevue
Monroe ville
New London...
Norwalk
Willard
Miscellaneous..

Number
of returns

466

Licking:
GranvilleNewark
Utica.
Miscellaneous..

73
896
28
100

Total. _

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

266
54
66
104
120
22
221
2,410
219
80

3,296

1,097

Logan:
Bellefontaine...
West Liberty..
Miscellaneous..

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

451

171
765
126
132
211

1,405

126
204
280
74

Total.

14
389
48

Medina:
Lodi...
Medina
Wadsworth
Miscellaneous..

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.
54
524
68
341
29
56
1,072

Total.
Monroe:
Woodsfield

141
20

Total.
Montgomery:
Brookville__
Dayton.__
German town
Miamisburg
West Carrollton..
Miscellaneous

26

69

Cardington
Mount Gilead..
Miscellaneous...

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.
...

j

18
33
15
1,364
150
1,580

Richland:
Mansfield
Plymouth
Shelby
Miscellaneous..

1,467
74
281
48

Total.

1,870

Ross:
Chillicothe
Miscellaneous..

24
72
205
196
497
21
47
25
93

649
55

Total .

Noble:
Belle Valley....
Caldwell
Miscellaneous..




Portage:
Garrettsville...
Kent
Ravenna
Total
Preble:
Eaton
Lewisburg
Miscellaneous..

Morrow:

Total

Total
Pike:
Waverly
Miscellaneous..

Miscellaneous-

37
32

Total.

Miscellaneous-

23
208
32

10,154

Total.

Total..
Paulding:
Antwerp
Paulding

373

65
205

Morgan:
McC
cConnelsville.
Miscellaneous

Total
Ottawa:
Marblehead
Oak Harbor
Port Clinton._.
Miscellaneous..

46
60
136
27
26
27
51

Pickaway:
Ashville.
Circleville
Miscellaneous..

Total .

Miscellaneous-

Total.

Perry:
Corning
Crooksville
New Lexington
New Straitsville
Shawnee
Somerset
Miscellaneous

Number
of returns

Total.

Miami:
Covington
Piqua...
Tippecanoe City.
Troy._
West Milton
Miscellaneous

Muskingum:
Dresden
Roseville
South Zanesville
Zanesville
Miscellaneous

County and city

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

Number
of returns

County and city
Van Wert:
Van Wert
Miscellaneous

312
50

Total

399
572
102

Tiffin
Miscellaneous

362

1,073

Total

Vinton:
McArthur
Miscellaneous

Shelby:
Sidney.
Miscellaneous
Total

21
15

34
332

Total
Warren:
Franklin
Lebanon
Miscellaneous

Stark:
Alliance.
Canal Fulton
Canton
Louisville
Massillon
Minerva
Navarre.
North Canton
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..

Craig:
Vinita
Miscellaneous

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

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

728
83

Total__

960

Cherokee:
Tahlequah
Miscellaneous..
Total

Delaware: Miscellaneous
Dewey: Miscellaneous.._

3
36

Ellis:
Shattuck..
Miscellaneous

28
19

Total

Carter:
Ardmore
Healdton
Wilson
Wirt
Miscellaneous..

47

Gar field:
Covington _.
Enid
Garber
Miscellaneous

68
935
68
47

__

Total

Choctaw:
Boswell
Hugo
Miscellaneous..
89

Garvin:
Lindsay __ _ _
Pauls Valleys
Wynnewood
Miscellaneous

214
21

Total

1,118

Grady:
Chickasha __ _.
Miscellaneous

_. _ __

31
102
26
27

Total

Cimarron: MiscellaneousCleveland:
Norman
Miscellaneous

235

Total __
Coal:
Coalgate.
Lehigh.__

186
482
75

25
42
286
33

Total.
Cotton:
Devol
Walters
Miscellaneous..

361

Total

557

Grant:
Medford
Miscellaneous

Total.
Comanche:
Fort Sill
Lawton
Miscellaneous..

37
110

Total
Greer:
Mangum. _ .
Miscellaneous. _.

Total

18

!

_

Total
Harmon:
Hollis
Miscellaneous

Total..




85
17

Total.

Total.

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

Total _

24

Hughes:
Holdenville-...
Wetumka
Miscellaneous..

224
85
32

Total.

341

Jackson:
Altus
Miscellaneous..

228
65

Total-

293

Jefferson:
Ringling
Waurika
Miscellaneous..
104

30

TotalKingfisher:
Hennessey
Kingfisher
Miscellaneous..

2,096

. . .

. . ._

McClain:
Purcell
Miscellaneous

81

Total..
McCurtain:
Broken Bow
Idabel
Wright City
Miscellaneous .
Mclntosh:
Checotah..
Eufaula
Miscellaneous

29
50
31

18
56
3
13

.
_

90
33
55
12

_. . _ _

100

Major:
Fairview__
Miscellaneous

37
12

Total. _

_

49
14
3

Total

17

Mayes:
Pryor
_ _____
Miscellaneous
_

33
16

Total

226

31

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..

Total...
Lincoln:
Chandler
Prague
Stroud
Miscellaneous..




Total

28
1

.

Marshall:
Madill
Miscellaneous

Total.
Kiowa:
Hobart
Snyder
Miscellaneous...

Total

470

Love:
Marietta
Miscellaneous . .

Total

TotalKay:
Blackwell
Newkirk
Ponca City
Three S a n d s . . .
Tonka wa
Miscellaneous..

Total.
Le Flore:
Heavener
Poteau
Spiro
Miscellaneous..

323
147

Total

Johnston:
Tishomingo
Wapanucka
Miscellaneous.

Total.
Latimer:
Wilburton
Miscellaneous...

Logan:
Guthrie
Miscellaneous
Total.

28

Haskell:
McCurtain
Stigler.
Miscellaneous

Total _

Number
of returns

County and city

236

Nowata:
Nowata
Miscellaneous...
238

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 1
1
Alva

Wagoner:
Coweta
Wagoner
Miscellaneous..
Total .
Washington:
Bartlesville
Dewey
Miscellaneous-.
Total
Washita:
Cordell
Miscellaneous..
Total _

41

124
24
25

aynoka

!

Miscellaneous
Total _
1,476
47
29

173

Woodward:
Woodwa'd
Miscellaneous _

136
38

1,552

Total

174

State total_

39,806

OREGON

410
31

Total

441

254
30

Douglas:
Roseburg
Miscellaneous

208
153

284

Total

361

Oilliam:
Condon _
Miscellaneous

100
76

310
126

Total
Benton:
Corvallis
Miscellaneous

Deschutes:
Bend
Miscellaneous

436

Baker:
Baker
Miscellaneous..

-

_

'
_-.|
__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
I Josephine:

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

Sherman: Miscellaneous.

Total.

Total

|
|=
|
!

Total.
Marion:
Salem
.
Silverton
Wood burn
Miscellaneous

67
579
1,044

Union:
Elgin. _
La Grande
Union...
_.
Miscellaneous..

26
385
36
72

Total.

178 i
48 I
105 I

_

229

Total

150

Total
Malheur:
Ontario
Miscellaneous

139
90

Umatilla:
Milton
Pendleton
Miscellaneous..

Lincoln: Miscellaneous.
Linn:
Albany
Lebanon
Miscellaneous

230

Tillamook:
Tillamook-_
Miscellaneous

Lane:
Cottage GroveEugene
Springfield
Miscellaneous..

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

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

Number
of returns

766
85
370
5
60
159
22
20
112
292
8

93
4,407
109
11,935

Total.
Lycoming:
Hughesville
Jersey Shore...
Montgomery...
Montoursville..
Muncy
Newberry
Wrilliamsport__.
Miscellaneous..
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

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

Potter:
Austin
Coudersport . . . .
Galeton
Shinglehouse
Miscellaneous.. _ _
_
Total

820
451
825
2,107
130
30
866
40
185
138
40
9,696

Schuylkill:
Ashland
Coaldale
Cressona
Delano
Frackville
Gilberton
Girardville
Gordon
Lost Creek

16,510

Montour:
Danville
Miscellaneous

176
4

Total

180

__
_

__.

. .
_

248
77
2,309
2,474
92
341
40
232
133
2
42
9
18
155

___
.

_

Total
Philadelphia: Philadelphia.—
Pike:
Matamoras
Miscellaneous.-.

71
32
295
432
130
1,133
974
70
212

82
55

Total

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

-

_

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:

3,349

Miscellaneous

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

Miscellaneous

TTulDmont

Total

168

Mahanoy City
Minersville
New Philadelphia (Silver Creek)__.
Orwigsburg
Palo Alto
Port Grove
Pine Carbon _ . . .
Pottsville
-St. Clair
Schuylkill Haven
Shenandoah . . _ _
Tamaqua
Tower City
Tremont
Miscellaneous
Total

6,172

Northumberland:

Total
Perry:
Duncannon
Marys ville

18
53
53
18
26

..

TyTcAdoo

Northampton:
Bangor
Bath
Easton
Bethlehem 2
Hellertown
Nazareth
North Catasauqua
Northampton
Pen Argyl
Roseto
Walnutport
West Easton
Wind Gap
Miscellaneous
. _
Total '.
Locust Gap
Milton
Mount Carmel
Northumberland
Shamokin
Sunbury
Watsontown
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...

1,223

Total..

60
37
16
1,125
16
32
70

Total
Newport:
Jamestown
_
Little Compton_
Middletown
Newport
New Shoreham_.
Portsmouth
Tiverton

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

35
32

Greenville—Continued.
Greer
_
Piedmont
Miscellaneous
_

61
17
47

_

Total

1,783

Greenwood:
Greenwood
Ware Shoals
]VI iscellaneous

205
24
23

._ __ _

122

Clarendon:
Manning.
Miscellaneous

Number
of returns

County and city

Total

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

16
22
33

Total

71

Horry:
Con way
Miscellaneous

73
15

„._

-

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

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

Lee:
Bishop ville
Miscellaneous

43
10

Total

Total

Greenville:
Fountain Inn
Greer.ville

Estill
Varnville
Miscellaneous

Total

Darlington:

252

Hampton:

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

'

Total

48
50

Hand:
Miller
Miscellaneous

70
8

__

78

Hanson:
Alexandria
Miscellaneous

_

. _ .

Total . . .

28
14
42

Harding: Miscellaneous

43

._

372
18
390

__

23
62
35

Hughes:
Pierre
Miscellaneous

158
37

Total

84

Total
Day:
W&utosv
Wpbstpr
Miscellaneous

_

Total

Custer* Miscellaneous
Davison:
Mitchell
Miscellaneous

Total

Hamlin: Miscellaneous

195

Hutchinson:
Parkston
Tripp
Miscellaneous
Total .

_

32
33
55
120

Deuel:
Clear Lake
Miscellaneous

22
29

Total

51

Hyde:
Highmore
Miscellaneous

39

Total

120

42

3

Jackson: Miscellaneous

34
21
8

32

Dewey: Miscellaneous

76

Douglas:
Armour
M iscellaneous

Jerauld:
Wessington Springs
Miscellaneous.
Total

53
41

Jones: Miscellaneous

Total

94

Edmunds*
Ipswich
Miscellaneous

Kingsbury:
Arlington
De Smet
Lake Preston
36
Miscellaneous
44 1

Total
Fall River:
Edgemont
Hot Springs
Miscellaneous

72
113
20

Total

205

Faulk: Miscellaneous
Grant:
Milbank
Miscellaneous
Total




29

80

75
j
1
67
36 ;
103

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

Ziebach: Miscellaneous

48
31

Miscellaneous for State: Residents of
other States.

79

1
2
224
34

Total

90

_

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

Number
of returns

County and city
Crockett:
Bells
Miscellaneous..

12
20

Total

Total

69

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




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

11
7,050
82

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...

61
4

Total.

158

McNairy: Miscellaneous..
Macon: Miscellaneous

Henderson:
Lexington
Miscellaneous

11
3

30

Henry:
Paris
Miscellaneous

171

Total
Hickman: Miscellaneous
Houston: Miscellaneous _
Humphreys:
Waverly
Miscellaneous

Madison:
Jackson
Miscellaneous..

656
20

Total-

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

McMinn:
Athens
Englewood
Etowah
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

.

Number
of returns

County and city
Smith: Miscellaneous
Stewart: Miscellaneous

11
14

Total

10
105
19

Total

306
268
13
587

51

Obion:
Obion
Union City
Miscellaneous

Sullivan:
Bristol..
Kingsport
Miscellaneous
Total

34
2
15

Suinner:
Gallatin
Miscellaneous..

134

Total

Overton:
Livingston
Miscellaneous

24
10

Tipton:
Covington
Miscellaneous

Total

34

71
20

_

Perry' Miscellaneous

8
1

PolkCopperhill
Miscellaneous

37
45

Total

52
19
6

Total

77

87
18

_
_

105

Trousdale: Hartsville

15

Unicoi: #
Erwin
Miscellaneous

129
1

Total

130

82

Putnam:
Cookeville
Monterey
Miscellaneous

Total

91

1

Rhea:
Dayton
Spring City
IVI iscellaneous

41
9
8

Total

58

Roane:
Harriman
Rockwood
Miscellaneous

86
70
17

Total

173
131
31

Total
Rutherford:
Murfreesboro
Miscellaneous

162

Total

215

Scott: Miscellaneous
Sequatchie: Dunlap
Sevier: Miscellaneous.
Shelby:
Binghampton
Memphis
Miscellaneous.
Total




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:
Miscellaneous

Warren:
McMinnville
Miscellaneous

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

County and city
Bosque—Continued.
Walnut Springs. _
Miscellaneous

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.

Total.

70

Austin:
Bellville
Sealy
Wallis
Miscellaneous..

100
56
25
20

Total.

380

Brazos:
Bryan
Miscellaneous..

271
33

201

Bailey: Miscellaneous
Bandera: Miscellaneous..
Bastrop:
Bastrop
Elgin___
Smithville
Miscellaneous

Total.

100
140
20
160

Bell:
Bartlett
Belton
Killeen..
Rogers
Temple
Miscellaneous..

61
90
12
21
450
16

Total.

650

Total

_

Bosque:
Clifton....
Meridian..




125
23
67

69
8,121
82
8,272
12

Brown:
Brownwood
Miscellaneous-

433
61

Total.

111
12

92

Blanco: Miscellaneous.

85
40

Total..

Baylor:
Seymour
Miscellaneous..

Bexar:
Fort Sam Houston.
San Antonio
Miscellaneous

304

Briscoe: Miscellaneous..
Brooks: Falfurrias

Total.

Bee:
Beeville
Miscellaneous..
Total.

Total.
Brewster:
Alpine.
Miscellaneous..

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..

Total

302
42
15

75

Total

57

20
63

Cottle:
Paducah
Miscellaneous

181

Castro: Miscellaneous
_ .
Chambers: Miscellaneous

. . . .

_

...

19
185
49
24
277
229
12

. . . .

Total

241

...

Clay:
Henrietta
Miscellaneous

76
39

TotaL

115
1
42

Cochran: Miscellaneous
Coke: Miscellaneous
Coleman:
Coleman ^
Santa Anna
Miscellaneous

221
56
19
__

_
....

296
12
33
189
50
46

_

330

Total
Collinsworth:
Wellington
Miscellaneous
Total
Colorado:
Columbus .
Eagle Lake
Weimar
Miscellaneous.

270
32

Coryell:
Gatesville
Miscellaneous

Carson: Miscellaneous

Total
Collin:
Celina.
Farmersville McKinney
Piano.
Miscellaneous

59

Concho: Miscellaneous

Cass:
Atlanta
Miscellaneous
Total.

Total
Childress:
Childress
Miscellaneous.

Number
of returns

Cooke:
Gainesville
Miscellaneous

Total

Cherokee:
Alto
Jacksonville
Rusk
Miscellaneous

County arid city

_

40
14
54

.

._

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
Number
of returns

Dickens:
Spur.
Miscellaneous
Total

County and city

65
6

County and city

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

Madison:
Madisonville

_.

Miscellaneous

26
3

Total

29

Marion:
Jefferson
Miscellaneous

37
2

Total

39

Martin: Stanton

43

Mason:
Mason
Miscellaneous. _

Leon:
Oakwood
Miscellaneous..

54
1

Total
32

Total.
Liberty:
Cleveland
Daisetta
Dayton
Hull
Liberty
Miscellaneous..

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..
Total

Number
of returns

County and city

_

Lynn: Miscellaneous..
McCulloch:
Brady
Miscellaneous
Total .
McLennan:
McGregor
Mart
Moody
Waco
West
Miscellaneous..
Total
McMullen: Miscellaneous.




332

Mills:
Goldthwaite .
Miscellaneous
482

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
Palo Pinto:
Mineral Wells
Mingus
Strawn
Miscellaneous.
Total
Panola:
Carthage
Miscellaneous.
Total

Reagan: Miscellaneous..
Real: Miscellaneous
Red River:
Annona
Clarksville
Detroit
Miscellaneous

128
2,522
121
18
139
3
78
3

81
187
10

72
6
16

102
90
19
8

Total _

117

Refugio: Miscellaneous.
Roberts: Miscellaneous.

Total

Miscellaneous.

Rains: Miscellaneous.

72
56

Total _

Ochiltree:
Perryton
Miscellaneous.

Orange:
Orange

115
7

Reeves:
Pecos
Toyah
Miscellaneous..

Total

Oldham: Miscellaneous.

Presidio:
Marfa
Miscellaneous..

Randall:
Canyon
Miscellaneous
Total _

Nolan:
Roscoe
Sweet water
Miscellaneous
Total

Potter: Amarillo..

Total
785

24

Total _
Polk:
Livingston
Miscellaneous..

Nacogdoches:
Cushing
Nacogdoches
Miscellaneous

Number
of returns

20

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 !

Total .

82

Tyler:
Woodville
Miscellaneous.

12
35

Total-

47

Upsher:
Gilmer
Miscellaneous..

24
536
32

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..

87

Williamson:
Georgetown
Granger
Taylor
Miscellaneous

41
513
73

Total _

Total

63

Ward: Miscellaneous.

~U2

Washington:
Brenham
Miscellaneous
Total-

271
60
331

Webb:
Laredo
Mirando City.
Miseellaneous.

20

Total
Wharton:
El Carapo
Wharton
Miscellaneous _.

374

Total
Wichita:
Burkburnett..
Electra
Iowa Park
Wichita Falls..
Miscellaneous.

49
25

Total
Winkler: Miscellaneous

61

Wise:
A.lvord
Bridgeport
Chico
Decatur .
Miscellaneous

11
9
4
34
16

Total

74

877

Total Wheeler:
Shamrock
Miscellaneous.

725

Wilson:
Floresville
Miscellaneous..

74

175

145
131

133
42

185
267
109
2,918
3

TotalWilbarger:
Vernon
Miscellaneous..

3,482
472
37

Total _

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

1
74

20*
10

191
40

Total-

Iron:
Cedar C i t y . .
Parowan..
Miscellaneous

231
10
167
81

Total

Total.

82

Juab:
Euieka
Nephi
_.
Miscellaneous..

122
36
60

Total.

218

Kane:
Kanab
Miscellaneous..
15

Millard:
Delta.__
Fillmore
M iscellaneous..

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.
Wasatch:
Heber City
Miscellaneous..

Total..

57
50

Total.

Morgan: Miscellaneous .
Piute: Miscellaneous
Rich: Miscellaneous




163

Tooele:
Grantsville
Tooele
Miscellaneous.

Total

Total.

22
13
20
19
45
8
28
8

Summit:
Park City
Miscellaneous..

Grand: Miscellaneous..

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

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

Total.

101

Clarke:
Berry ville
Miscellaneous..

39
22

Total
Culpeper:
Culpeper
Miscellaneous
Total-

77
32

Cumberland: Miscellaneous.
Dickinson: Miscellaneous

Total .

Total .

17
84

Craig: Miscellaneous..

Amherst:
Madison Heights...
Miscellaneous

Arlington:
Alexandria
Arlington.
__
Ballston
Cherry dale
Clarendon
East Falls Church.
Fort Myer
Miscellaneous

53
14
10
50

Chesterfield:
Ettrick
Miscellaneous..

Amelia: Miscellaneous.

Appomattox: Miscellaneous.

Number
of returns

County and city

County and city

5
22

23

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-

Augusta:
Staunton
Waynesboro...
Miscellaneous..

410
106
75

Total .

591

Bath:
Hot Springs....
Miscellaneous..

Total

..

Fairfax:
Falls Church..
MiscellaneousTotal
Fauquier:
Warrenton
Miscellaneous..
Total

Total .

126
31

518
24

1

1

41
181

222
1

1

118
113

I

231

94

Bedford:
Bedford
Miscellaneous..

1

Total




5
18
1

I

Frederick:
Winchester
Miscellaneous..
Total
13
13
1, 656
53
36
1, 745

Giles:
Narrows
Miscellaneous..
TotalGloucester: Miscellaneous..
Goochland: Miscellaneous .

32
15

47

Total-

Bland: Miscellaneous
Botetourt: Miscellaneous.
Brunswick:
Lawrenceville
Miscellaneous
Total .
Buchanan: Miscellaneous
Buckingham: Miscellaneous_
Campbell:
Lynchburg
Altavista
Miscellaneous
Total.

Floyd: Miscellaneous
Fluvanna: Miscellaneous.
Franklin:
Rocky mount. .
Miscellaneous-

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

Chase City
South Hill
Miscellaneous

4

Greens ville:
Emporia
Miscellaneous

9,399

Henry:
Martinsville
Miscellaneous

157
60

Total

217

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

2

Isle of Wight:
Smithfield
Miscellaneous

26
6

Total

32

James City:
Toano
Williamsburg Miscellaneous

Northampton:
Cape Charles
M iscellaneous

117
184

Total

Highland: Miscellaneous

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

Nottoway:
Blackstone
Crewe
Miscellaneous

62
109
16

Total

33
54

...

Loudoun:
Leesburg
. .
Miscellaneous. . . . .

..

Total

75
103
178

Louisa: Miscellaneous

38

...

Total




______
... _

44
35
79

Orange:
Orange
Miscellaneous

57
97

Total

Lancaster: Miscellaneous
Lee: Miscellaneous...

Lunenburg:
Victoria
Miscellaneous

Number
of returns

Madison: Miscellaneous._

Grayson:
Fries
Galex
Miscellaneous

Hanover:
Ashland
Miscellaneous

County^and city

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

Prince William:
Manassas
Quantico
Miscellaneous..
Total

119

Princess Anne: Miscellane
1
Puaski:
Pulaski
Miscellaneous

102

Total

257
10
267

Stafford: Miscellaneous.

Total _

183

Roanoke:
Roanoke
Salem
Vinton
Miscellaneous..
Total,
Rockbridge:
Buena Vista__.
Lexington
Miscellaneous.

23
19
39

Total
270 I
89

Total _
45
66
24
120
54
309

TotaL
Washington:
Abingdon
Bristol
Damascus
Miscellaneous..

Russell: Miscellaneous..
Scott: Miscellaneous

Total.
35 j Wise:
62
Appalachia
Big Stone Gap.
Norton
Miscellaneous..

Total.
Smyth:
Marion
Saltville
Miscellaneous..

53
15

1,094
80
1,174
64
273
13
46

Total
Westmoreland:
Colonial Beach..
Miscellaneous...

Total _

Shenandoah:
Woodstock
Miscellaneous..

17
6

Tazewell:
Bluefleld
Pocahontas
Richlands
Tazewell
Miscellaneous..

Warren:
Front Royal...
Miscellaneous..
3, 036
170
Total
61
38
Warwick:
Newport News..
3, 305
Miscellaneous...
38
187
31

Rockingham:
Harrisonburg_
Miscellaneous.

Surry:
Dendron
Miscellaneous
TotaL

Total _

164
19

Rappahannock: Miscellaneous..
Richmond: Miscellaneous

14
6
20
83
63
100
134

Total _
Wythe:
Wytheville
Miscellaneous.

Total
Southampton:
Franklin
Miscellaneous..

65
46

Total
York: Miscellaneous..

Total




Spotsylvania:
Fredericksburg..
Miscellaneous...

Number
> return
f

Sussex:
Waverly
Miscellaneous..

Total _

37722—29

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

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.




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

Lewis:
Centralia .._ _.
Chehalis
Miscellaneous

.

130 i

213
80
293

Total
Gar field:
Pomeroy

79
70

Miscellaneous

Ferry: Miscellaneous.

Miscellaneous

27

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

Douglas:
Water ville
Miscellaneous

Franklin:
Pasco

2,958

Jefferson:
Port Townsend.
Miscellaneous. __

Total

Total

1,510
75
127
895
37
120
194

Island: Miscellaneous..

Benton:
Kennewick
Prosser
Miscellaneous
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
--.

539

-

Total

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

Total

149

Jefferson:
Fort Atkinson
Jefferson
Lake Mills
Waterloo
Watertown
Miscellaneous

275
149
81
72
484
91

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
1,408

Marinette:
Goodman
Marinette
Niagara
Peshtigo
Wausaukee
Miscellaneous
Marquette:
Montello
Miscellaneous
Total

Juneau:
Elroy
Mauston
Miscellaneous
188

Kenosha:
Kenosha_._
Miscellaneous

3,124
150

Total

3,274

Kewaunee:
Algoma
Kewaunee
Miscellaneous




39
55

14
464
47
64
18
44

Total

Total

La Crosse:
La Crosse
Onalaska

Total
La Fayette:
Darlington
Shullsburg
Miscellaneous

Number
of returns

Total

Jackson:
Black River Falls
Miscellaneous

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.

Rusk:
Lady smith

284

Total .
Outagamie:
Appleton
Kaukauna
Kimberly
Little Chute...
Seymour
Miscellaneous..

405

Total
Ozaukee:
Cedarburg
Port WashingtonMiscellaneous

340
65

1,325
239
39
48
51
142

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
50
18

Total.
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

Sawyer:
Hay ward
Miscellaneous..

1,844

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

Viroqua
Westby
Miscellaneous

71
45
233
349

248 | Vernon:

266 |
1,863 !

_

.
__

...

122
41
114

157
92

1,318
175
129
1,295
208
3,125

Total

277

Vilas:
Eagle River
Miscellaneous

65
56

Total

4,321

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
Waushara:
Redgranite
Wautoma
Miscellaneous

16
24
46

Total

23
86
11

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

Total

46
75
36
26

Total

183

Campbell*
Gillette
Miscellaneous

83
25

Total

108

Carbon:
Hanna
Rawlins
Miscellaneous
Total
Converse:
Douglas
Glenrook
Miscellaneous.

116

Hot Springs:
Thermopolis
Miscellaneous

590

Big Horn:
Basin
Greybull
Lovell
Miscellaneous

152
233

Total

385

Johnson:
Buffalo
Miscellaneous

95
14

Total

109

Laramie:
Cheyenne
I
Miscellaneous

95
344 '
236

1,049
75

Total

1,124

Lincoln:
675 '
Diamondville
Frontier
Kemmerer
105
Miscellaneous
55
55

50

Total
Natrona:
Casper
Miscellaneous

Fremont*
Lander
Riverton
Miscellaneous

136
90
170

Total
Niobrara:
Lusk
Miscellaneous

Total

396

Total

48
37
128
197

Total
Crook: Miscellaneous




215

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
^
; of return: Per cent
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
Lumber and
wood products

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.

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

t i

Q

2, 231,199,116

$2,130, 542, 383
660, 773, 210
21, 364,197
14, 078,184
42, 755, 682

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

136, 268,153

1,366,293,511

127, 950, 784

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

194, 907, 524

18, 221, 212

I

H
I—i

a

2,103, 248, 332

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

121, 368, 493

5

22, 458, 670
105,492,114

i4,148,437

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. _

...__^_.,,

..,.

Total manu- i Food products,
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

9,
50, 221, 811, 746 708, 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, 524, 496
200,
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,
$15,580,768,558 | $1, 261, 509
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

a
o
g

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

1,763,282,986

1

Fiscal and fractional (part year) returns are inclu^ov*. See p. 1.
*.
uded. «oo
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

Printing and
publishing

1,269,871,309

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

$3, 252, 539, 494
2, 796, 653,931
3 4, 350, 882, 509
396, 934,023
273,988, 206

20, 530, 624
1, 237, 817
33, 523,048, 890 I 2, 682,154, 257

2, 446,474
149, 363

11,070,998 163

45,518,141 j
10,173,046 !

$7,000,124
1, 584,194
37, 509,066

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
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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
33 513, 716 281,359,411 | 2,156,620,828
Gross profits from sales
8,684,584,288 | 33,513 716
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

S
3
I1

O

a
o

Cash and stock dividends distributed: 8
Cash dividends
Stock dividends.
_

2, 323,148
228, 396

73, 962, 670
1, 374, 441

209, 952, 374
12, 323, 925

701, 636,076

Total dividends distributed

641, 312, 732
60, 323, 344

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,

380, 483, 532

1, 970, 568, 270

243, 837, 969

H
i—i
O

3, 554, 335
80, 897

267, 704, 545

I

2, 929, 812, 761

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




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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
and
related
Total products, Textiles Leather Rubber Lumber Paper, I Printing
pulp
and
and
and
and
and
beverindustries quarrying manuand
leather related
wood
textile
facturing ages, and products products products products products publishing
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
51.19
2.81

74.43 I
18.35
81.65

48.38
9.72
90.28

a
Ul

Q
U

g

5 439. 49
29.16
5 468. 65
29.12
5 129.12

1 Fiscal and fractional (part year) returns are included. See p. 1.
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.
8 Deficit,




h—I
Ul
1-3

339. 49

81.68
7.25

I

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
turns
Gross income Net income Net loss for
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

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

H

623

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

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

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

25
26

1,117

707

505, 827, 031

33, 388,188

2, 352, 316

4,105, 207

391

121, 540, 865

8, 933, 820

2,411

1,448

1, 415, 200, 205

99, 071, 812

7, 013, 367

12, 229, 044

903

316, 039, 057

21, 702, 590

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

g
M

60

Rubber and related productsTires and tubes, etc
Other rubber goods—Boots, shoes, hose,
and artificial rubber
... .
Bone, celluloid, and ivory products

O

19

Total leather and leather products. _

Ui

36




1

Fiscal and fractional (part year) returns are included.

See p. 1.

2

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




Net income Net loss for
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 re- Gross income
Income tax
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

=

=

=

M
Q
CO

j

o
o

17, 075, 835

97

5, 855, 215

492

334, 769, 070
340, 624, 285

g

669, 839

13,019,065

62, 375, 358

30, 094, 900

22,717,724 j

10, 797, 009, 957 jl, 522, 833, 798 52,412,730 j 181,705,991
48, 539, 858

=

M
Ul
H

348,188

4,450
44,582
1,731

255,025,801 |
2,407,046,374

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

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

— £
1,000
g
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

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

81, 244
5,144
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 (part year)
fractional
2
returns are included.
States grouped to conceal identity of taxpayer.




Ul

H
I
t>
p
j

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
7j
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)

H
3
t3
i—i

xn
M

a
U2
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, 427, 260
(2)
16, 418,918
15,131, 576
1, 096, 251
5,228,909
1, 890,186
2, 374, 756
1, 382,0£0
17, 554,946
(2)
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.




13
>

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

$4, 725, 531

$328,182

2

2,115,091
138, 529

$139, 937
4,700
6,383
18,234

290,808
81,253

1

12

_
_

_

-.

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

.

6

582
13

O

w

6
22

3

g
1

210,159, 797

26, 213,925

3, 523,807

1,166, 253

45,288

4,462

274
7
7
1
30
1
. 2

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)

(2)

1

(2)

6,480, 817
2

()

452, 034

3
o
Q

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

92,675,916 j
1,423, 527
106,925, 200
1, 262, 350
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

()

2,411
2,491
2,359
2,428
2, 303
2,284
2,184
2,162

1, 448 I
1,413 I
1, 373 !
1,341 |
1,321 i
1, 330 !
981 ;
1, 230 !

()
440, 751
50,210
151, 031
4, 738, 389

2,116, 482

5
84 !

()
8,972,478
1,007, 326
3,422, 398
68, 726,043

78, 961
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

571, 362

()
18, 557,437
261,140
(2)

()
1, 359, 552
59,582
(2)

7i
6 i
1
1 i
6:

915,942
1, 251, 361
()

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

6,046,822

2
54 !

35

58,421
5,549

17, 540
614, 555

()

115,846
29, 377

(2)

313, 377
41,812

903
1,078
986
1,087
982
954
1,203
932

20,685, 744
300, 747
(2)
21, 571, 730

981, 503

1, 564,467

6 !
1
32

"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




Gross income

Deficit

(2)

82
13
2
11

4

15,007, 237

98,436

* 12,605

6

938, 288

132, 223

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

_

-

-

--

New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island

Wisconsin
Wyoming

Number
of returns

Tax

1
2
1
2
45
6
1

1
3
1
11

(2)

2
2
4

M^ontana
Nebraska
Nevada
New TTimsDhirp
New Jersey

South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington

Net income

7

Kentucky
Louisiana
IVIaine
Maryland
M assachusetts
Michigan
Minnesota
Mississippi
Missouri

Gross income

-

______

-

-

-

-

_
- -

- - -

~
-

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

H
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)

GO

3
1

!

(2)
_

_

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 :

3,107,045 ;

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

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

()
$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

$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

1
117
36
11
1
3
7
12
20
134
50
21
2
41

$7,964,425
()
1, 791, 671
488,198
239, 837
(2)
548, 567

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 from income-tax returns of corporations are summarized on pp
2
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

Gross income

Net income

Corporations reporting no net income

Tax

$6,096,733
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

$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

Gross income

Deficit

$2,604,045
642
659
652
682
575
683
946
344

$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 I
TO
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 |

( ) 11,728 I
I
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

II
2
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 |

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

4,340

43, 304

$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

C
O
H

2 W.
S

12
7
21

H
£

25
1
26

^
O
^

!

t|

19

g
2

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

C
O
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
G
O
-

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

5
1
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 o railroad and other public utilities not being completely tabulated. Fiscal and fractional (part year) returns are included.
f
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

10,957, 586
19, 320, 498

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

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 data from income-tax returns of corporations are summarized on pp. 43-45. Fiscal and fractional (part
2
year) returns are included.
States grouped to conceal identity of taxpayer.




i
a
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

.

.

-

._

.

___

.

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

...

South Carolina
South Dak • ta
Tennessee .
Texas _
Utah
Vermont
Virginia
Washington
West Virgi nia
Wisconsin
Wyoming

Corporations reporting no net income

.

Tota 1
1926
1925
1924
1923
1922
1921
1920

|

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
)_:

a
H
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..

Net income

Number
of returns

Tax

280

i.
i.
1.
1.
1.
i.
i.

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

Total
1926
1925
1924
1923
1922
1921
1920

Gross income

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

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

$17,157
$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 Numreber
Gross
turn: of reTax
Net income
income
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

Amount

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

$230,787
342, 581
287,610
297,902
256,581
1,287,252
704,768
504,562
316, 395
1, 487, 403
1, 682, 262
2

()

"

"

"

«

"

"

•

•

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

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

1

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

3

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

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

Bonded debt
! Notes payable Accounts pay- 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

a

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,

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
!
', 286;
98 : 13,439,051,325 ! 10,317,037,557 i
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

_.




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

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 v a l u e no p a r
value

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
861, 378
1, 807,'
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

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

1,659,060,272

1,947,314,104

901, 965, 380

3, 535, 064, 977

236, 665, 765

209, 579, 860

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

76, 591, 078,349

66,291,822,612

220, 963, 985, 210

7, 623, 900, 880

7,350, 443,339

GO

l

Q

o

3, 412, 792, 783
2, 035,114

5,938,024, 437

H

a

638,120, 408

3, 692,075,019
3, 528, 976

M
GO

24,372,370,019

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 value no par
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

_.

_

Inventories

$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

5, 111
5, 018
857
259
3, 198
616
3,243
2, 689
1,765
7,866
3,243

$12,047, 295
128, 338,143

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

6,281
6,982
44,931
12,859

5,812
5,790
40,464
10,678

44,582
1, 731

39, 073
1, 571

36, 302
1,381

147,872

137,375

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

Cash i

j
!
!
!

10, 497

4,376, 556,542

2,517,282,066

3
P
£
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

Notes payable Accounts payable

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

1, 434, 604, 270

$1, 004, 353,138
6, 219, 070, 075

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

Total liabilities

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

>

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 of
cent of
ber of
balance Num- balance balance Number of
ber of
sheets returns sheets sheets returns
to retorefiled
tabu- turns
filed
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 of
cent of
ber of
balance Num- balance balance Number of
ber of
sheets returns sheets sheets returns
to reto refiled
filed
tabu- turns
turns
lated
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
cent of
N
: Number of u m b e r balance Number of
balance
) 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- cent of
Num.- ; i cent of
cent of
Number of
ber of
balance Num- balance balance Num- balance balance ber of
ber of
ber of
sheets returns sheets ; sheets •eturns sheets sheets returns
to reto reto refiled
filed
tabu- turns
tabu- ! turns
filed
turns
lated
lated I 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

2,083

1,975

GO
H

98.0
96.0

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

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

4,353

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
cent of Num- Num- cent of Num- Num- cent of Num- Num- cent of Num- Num- cent of
ber of
ber of
Number
ber of
ber of
Number of balance balance ber of balance balance ber of balance balance ber of balance balance ber of balance balance
of returns sheets
sheets returns sheets sheets returns sheets sheets returns sheets sheets returns sheets sheets
to reto refiled
to reto reto refiled
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

_

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

I umN
ber 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
18,287 j 14,710

80. 4 | 78,100
83.0 I 44,582
.

93.4

73.6 1122,360 1110, 280

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 |
3,047 !

16,858

Number of
balance
sheets
tabulated

97.2
98.4
99.5
99.0
98.1
100.0
100.0
100.0

.0 i 12,859 i 10,078

90.8 | 13,855 ! 11,008
I
92. 5
6, 982

84.9 i 22,912

sh e ets
(returns
t o
t0
!

filed

Nature of business not
given

companies, stockbrokers, etc.

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

Income tax

Number
of returns

$989, 768

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

_

Total mining and quarrying

$3, 235, 712

m

198,862 I
9 !

_

3,235,712

H
Q
in

3, 672, 926
1,138, 690

126,046
14, 456

463, 922
143, 254

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

222

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 loss for
prior year

351

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 food products, beverages and tobacco

Net income

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

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

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

22

33, 052, 374
5, 060, 752
6, 398, 330
2, 832, 433

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.. -.

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

Miscellaneous manufacturingRadios, complete or parts.
Airplanes, musical instruments, optical goods, canoes, manufacturing, n. e. s.1.

172

172

7, 341, 236

291, 805

1,050

168, 061, 672

2,172, 843

$840, 746

3, 510,352
1. 427, 611
219, 538

886,128

1.066

Total metal products and processes.

Deficit

21, 551, 733

9, 435, 495
Q
O

26

365, 437
1,497,238

$776, 605
3, 263,950

4,104, 238

33,159,138

26
375

6, 231, 562
26,927,576 |

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 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
_
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__

N. e. s., not elsewhere specified.




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

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

92

5,855, 233

244, 585

713,166

2

1, 556,788

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

Total trade

1

511, 066

812

Total other public utilities

4,008,365

718

_

4

94

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 amusements

|
4

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

85
86

88

_

Grand total
* N* e. s., not elsewhere specified.




$3, 678,305

$182, 557

$413,864

141

4,157, 268

94,917

505,270

1

$1,468

110

104

1, 368, 604

50, 690

149, 757

6

734,816

1,025

37, 714,229

1, 486, 398

4, 599, 922

10

1, 252,905

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

1,829

52, 961, 316

4,112,311

6,105, 584

25

8,144,799

28

13,353, 372

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

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

_.

a

203

141

Deficit

10

_

Nature of business not given

204

Number
of returns

1,854

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
_
finance...

Income tax

M

Insurance companies—
Life insurance—Mutual or stock companies _
Other insurance—Accident, casualty, fire, marine, title, etc

Total

Net loss for
prior year

37
224
104
44

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 insurance companies
87

Net income

1,035

-

Total banking and related industries

Corporations reporting no net income

Corporations reporting net income

Total

4

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 O t&x.
R
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
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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
640,529
Interest on Federal, State, and municipal bonds
2,678,166
1, 873, 880
C.

3, 075, 258, 333

Total compiled receipts *

D. Statutory deductions:
Cost of goods sold
Interest paid
Taxes paid other than income tax.
Bad debts
Depreciation
Depletion
Miscellaneous deductions
E.

968, 577,131
18,104, 484
9,193,009
6,193,218
21,259,308
641,497
229,602,327

! 2, 926,189, 201 I 1, 605, 052, 376 | 1, 253, 570, 974 |

$1,876,347,766
452,077,100

42, 947. 978
8, 446. 874
11, 347,191

110, 209,119
28,194,087
30,959,405

155, 652, 997
35,445, 045
21, 250, 789

6, 782, 631
1, 707, 361

I
I
I
j

$3. 577, 663, 739
679,970,945

58, 635, 700
14, 003.029
46, 632, 757

1, 689, 711, 570 1, 310, 935, 579

2, 051, 667, 932 1, 274, 617, 238
30,092, 943
11,384,969
31, 374, 008
8, 998,147
13, 249, 622
5, 272,135
36,102, 782
21,197, 205
414, 753
929, 659
763, 287,161
282, 653,023

Total statutory deductions

$990. 935, 998 $1, 298. 465, 353
208,152, 777
199, 742,281

6, 379, 266
976, 459

7,182, 682
3,142,480

13, 644,344
4,381,684

1,118, 697,476 1, 368, 563,121

3, 757, 351, 512

2,106, 722,625

1,090, 312, 576
15, 913, 489
6, 919, 730
4, 505, 317
13, 558, 942
3, 386, 933
173, 937, 746

2, 897, 692, 794
54,155, 442
26, 255,896
15, 744, 489
53,171,156
734, 741
514, 253,918

1, 424, 270, 666
57, 463, 524
25,135, 293
10,109, 472
54, 974,184
2, 562, 516
381, 713, 499

1,042,683,663

1,308,534,733

3,562,008,436

1,956, 229,154

76, 013, 813

60,028,388

195, 343, 076

150, 493, 471

791,193, 717
19, 676, 256
13, 213,140
7, 727, 557
18, 521, 524
854, 873
191, 496, 596

F.
Compiled net profits
G. Deduction from net profits to arrive at net income as denned
in revenue act:
Tax-exempt interest and dividends received on capital
stock of domestic corporations

149, 079,132

10, 229. 572

3,284,384 I

8, 489, 992

7, 355, 725

10, 325,162

141.560,955 I

74,429,622

54, 080, 221

67, 523, 821

52,672,663 j

185,017,914

132, 467,443

3,796,243

2,493,832

4, 072, 926

2, 627, 562

4, 741,106

7, 463, 768

7, 346, 488

J. Statutory net income after deducting prior-year loss
K. Total tax
L. Compiled net profits (F) after deducting tax (K)_

137, 764, 712
18, 819, 252
130, 259, 880

71, 935, 790
9, 481, 870
75,177, 324

50,007, 295
6, 885,185
50, 479, 420

64, 896, 259
9, 332, 221
66, 681, 592

47,931, 557
6,968, 657
53, 059, 731

177, 554,146
24,150,354
171,192,722

125,120,955
19,164, 477
131, 328, 994

72,931.547
11, 539, 481

52, 000, 980
11, 613, 338

28,196, 275
3, 085, 216

42, 515, 670
11, 409, 409

24,353, 508
4,132, 254

107, 018.702
6, 952,360

167, 946,367
7, 282,338

84, 471, 028

63, 614, 318

31, 281, 491

53, 925, 079

28,485, 762

113,971,062

a
to

18, 028,028

H.
Statutory net income
j
I. Net loss for prior year deducted by concerns reporting net in- 1
come fcr 1927
j

175, 228, 705

Cash and stock dividends distributed: 2
C ash diyi dends
Stock dividends
Total dividends distributed

!
|
_!

7. 518,17

4, 659,194

57,364,605

Q
O

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.
2 Cash dividends and stock dividends of capital stock life insurance companies not included.




00
CO

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

CO

to

[Fiscal year terminating not earlier than July 1, 1927, nor later than June 30, 1928]

PART 2.—ALL FISCAL YEAR AND PART YEAR RETURNS SHOWING NET INCOME
Fiscal year returns
Distribution

Total for fiscal
year and part
year returns

M o n t h ending fiscal y e a r -

Total
July, 1927

August, 1927

September,
1927

October, 1927

November,
1927
CO

Number of returns..
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.
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
Statutory net income..




25, 230

19,901

1,468

1,233

1,279

H

1,082

CO
$19,365,851,89.5 $17, 583, 642, 572
4,295,960,758

8, 864,108,343

$870, 373, 287 $1,110, 892,152
156,818,263
239,212,645

$975, 817,109 $1, 699, 469,142

$1, 858,124, 543

867.508,048

734,062,292 I
211,330,465 !
373,439,781 j

582,549,868
179,053.778
356,177,603

27,421, 697
5,975, 741
36, 295, 245

66, 924, 969
9, 385, 289
67, 023, 334

56,040.887
15, 694,978
16,495, 346

28, 577,062
26.611,120
10, 561,171

34, 003, 442
33. 326, 029
18,129, 626

65,782, 288
24, 710, 590

55, 353, 345
20, 976.160

3, 543, 087
554, 768

2.995, 629
1,219,119

2, 948,945
1, 269,990

4,114, 317
1, 093, 565

6, 686, 448
5, 824, 846

1, 068, 267, 255 1, 770, 426.377

1, 956, 094,934

20,775,177,311 j 18,777,753,326

944,163. 825

1, 258,440, 492

15.069,891,137
292, 266,305
162, 685, 273
75. 338,681
312, 877, 728
15, 341. 255
3,496.178, 576

141, 265,135
67, 613, 287
263, 282, 834
12, 880, 723
3,148, 636,684

713, 560. 024
19,040. 632
6,112,672
2, 252, 000
10,711,874
80.855
137,178,953

871, 679, 507
14, 271. 932
9,143,442
1,105, 705
22, 677, 053
237,123
246,655, 279

19,424,578,955 | 17,599,667,195

888, 937, 010
55, 226,815

13, 719. 539, 229
246,449. 303

1, 350, 598,356

1,178, 086,131

90,492,878

76. 329, 505

1,260,105.478 1 1,101,756,626 I

754, 538,464
19, 878, 679
10, 339, 707
2, 722, 948
23, 512. 688
742, 910
175, 331, 730

1, 331, 961, 094 1,414,635,881
26,595,178
30, 608, 296
10, 224. 606
14,922, 264
6.931, 204
9,161,311
26, 361,402
26, 255, 535
587.844
4, 571, 572
259,481,850
287, 764, 599

1,165, 770,041

987, 067,126

1, 662,143.178

1, 787,919,458

92,670,451

81, 200,129

108, 283,199

168,175,476

4,097,855

4, 214, 748

4, 218,935

5, 207, 882

12,511,294

51,128,960

88,455, 703

76,981,194

103,075,317 !

155,664,182

H

M
o

CO

o
o

I. Net loss for prior year deducted by concerns reporting net in- |
come for 1927
j
J. Statutory net income after deducting prior year loss,._
K. Total tax
L. Compiled net profits (F) after deducting tax (K
Cash and stock dividends distributed: 2
Cash dividends
Stock dividends
Total dividends distributed..

49, 983, 079

42, 636, 591

3, 201, 961

I, 850, 789

4, 636, 369

3, 041, 554

3, 710,481

_ _ I 1,210,122,399
i
155, 358, 298
j 1,195, 240.058

1,059,120.035
136,193, 821
1, 041, 892, 310

47, 926,999
6,138, 619
49,088, 196

85, 604, 914
11, 312, 778
81, 357, 673

72, 344.825
9, 526, 649
71, 673,480

100, 033, 763
13, 371, 227
94,911,972

151, 953, 701
20, 207,009
147,968,467

710,185, 333
84, 596, 535

546, 645,137
77, 338, 677

28, 771,105
3,135, 808

40, 031. 616
4, 041, 233

31, 720, 365
6,050, 583

45,967.016
3,186, 715

75,102, 857
12,192, 280

794, 781, 8

623,983, 814

31, 906,913

44,072,849

37, 770. 948

49,153, 731

87, 295,137

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.
2
Cash dividends and stock dividends of capital stock life insurance companies not included.




II

o

02

o
o

g

CO
CO
CO

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
PART 2.-ALL FISCAL YEAR AND PART YEAR RETURNS SHOWING NET INCOME—Continued
Fiscal year returns
Month ending fiscal year—

Distribution
January, 1928

F e b r u a r y , 1928

M a r c h , 1928

A p r i l , 1928

Part year
returns
M a y , 1928

June, 1928

2,587

1,245

1,741

1,580

1,852

4,226

5,329

$2,850,627,162
840,655, 646

$1,540,021, 046
810,072,176

$1,137, 636,931
229, 747, 606

$915,231,980
189, 690, 602

$1, 259, 539,073
206,276,480

$3, 365, 910,147
659, S59,570

$1, 782, 209, 323
481,857, 415

62,149,991
20, 523,122
75, 704,443

46, 899,114
7, 595,149
33, 237,448

53, 576, 527
12,322,474
15,862,629

57,011,220
13, 260,482
42,686, 749

42,394, 256
8, 349,446
11,156,155

107, 550, 703
26, 009,948
29,025,457

151,512,424
32, 276, 687
17,262,178

4, 700, 011
2, 675,227

8, 352,415
1, 873, 819

2, 640,403
640,401

6, 773,421
1, 706, 297

5, 705,174
976,459

6, 893,495
3,141, 669

10,428,943
3, 734,430

3, 016, 379, 956

1,637, 978,991

1,222,679, 365

1,036, 670,149

1,328,120, 563

3, 538, 531,419

1,997,423,985

D. Statutory deductions:
Cost of goods sold
Interest paid
Taxes paid other than income tax
Bad debts
Depreciation
Depletion
Miscellaneous deductions

2,009, 971, 516
28,997, 773
30, 586,493
13,079,539
34, 982,405
414, 753
743,848, 824

1,229, 948, 870
10,641,932
8, 715,918
5, 220, 807
20, 364,421
928, 439
274,218, 993

907, 889, 325
15, 883, 938
8, 525, 539
5, 782,868
19,080, 696
620, 503
202, 971,312

725, 541, 378
15, 521,855
11,002,134
4, 539, 364
17,157,276
848,678
176,308,905

1, 053, 262, 593
14,817, 749
6, 792, 631
4,485,382
12,882,477
3,296,694
164,045,171

2,706, 550,577
50,191, 339
24,899, 729
12,332,159
49,297,007
551,352
480,831,068

1,350,351,908
45,817,002
21,420,138
7,725,394
49,594,894
2,460, 532
347,541,892

E.

Number of returns
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 receipts1

_

_

Total statutory deductions

2, 861, 881, 303

1, 550,039, 380

1,160, 754,181

950,919, 590

1,259, 582, 697

3, 324, 653,231

1, 824,911,760

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

154,498,653

87,939,611

61,925,184

85, 750, 559

68,537, 866

213, 878,188

172, 512,225

7,375,238

10, 226, 234

3,280,804

8,479,718

6, 681,633

10,035,164

14,163,373

H-

147,123,415

77,713,377

58,644,380

77,270,841

61,856,233

203,843,024

158,348,852

Statutory net income..__..,.._ r




r

„--*--

ii
O
CO

j

o
o
g

I. Net loss for prior year deducted by concerns reporting net income for 1927

i

ro

j

^

to

.

Cash and stock dividends distributed: 2
Cash dividends
Stock dividends
Total dividends distributed

a

|

2,493,832

4,072,926

2,627, 562

4,741,106

7,463,768

143, 327,172
18,819,252
135,679,401

75, 219, 545
9, 481, 870
78, 457, 741

54. 571,454
6, 885,185
55, 039,999

74, 643, 279
9,332, 221
76,418, 338

57,115,127
6,968, 657
61, 569, 209

196,379,256
24,150,354
189,727,834 |

151,002,364
19,164,477
153,347,748

72,803,214
11,539,481

51, 790, 980
11, 613, 338

27,965, 783
3, 085, 216

42,426,070
11, 409,409

24,001,920
4,132, 254

106,064,211
6, 952,380

84, 342, e

63,404, 318

31,050,999

53, 835,479

28,134,174

113, 016, 571

163, 540,196
7, 257, 858
170, 798,054

"

:

=~

i Includes net profit 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.
2 Cash dividends and stock dividends of capital stock life insurance companies not included.




7,346,488

3, 796, 243

J. Statutory net income after deducting prior-year loss
00 K. Total tax
_..
^ L. Compiled net profits (F) after deducting tax (K)

Nontaxable income, other than interest on

13
-

HI

o

o
o

CO
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

00
CO
O

[Fiscal year terminating not earlier than July 1, 1927, nor later than June 30, 1928]
PART 3.—ALL FISCAL YEAR AND PART YEAR RETURNS SHOWING NO NET INCOME
Fiscal year returns
Distribution

Total for fiscal
year and part
year returns

Month ending fiscal y e a r -

Total
July, 1927

Number of returns.
A. Receipts, taxable income:
Gross sales._

Gross profits from sates

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