Full text of Statistics of Income : 1928
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U. S. TREASURY DEPARTMENT
BUREAU OF INTERNAL REVENUE
STATISTICS OF INCOME
FOR 1928
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 : 1930
F o r s a l eb y t h e S u p a r i n t e n d e n t o f D o c u m e n t s ,W a s h i n g t o n ,D . C .
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P r i c e6 0 c e n t s
CONTENTS
Page
1
Official transmittal
INCOME TAX RETURNS
INDIVIDUAL
INCOME-TAX
RETURNS
3
Number of returns filed, net income, and tax, 1927 and 1928
Simple and cumulative distribution, by income classes, of number of
returns, net income, and tax
Classification by sex and family relationship
Income exempt from normal tax
Capital net loss from sale of assets held more than two years
Net loss for prior year, 1922-1928
Credit of 25 per cent of tax on earned net income
Income taxes paid by individuals to foreign countries or possessions
of the United States
Source of income
Source of income and deductions, amounts and percentages
Total income distributed by income classes, showing sources of
income in detail
Percentage distribution
Frequency distribution according to size of income from specific
sources, reported on Form 1040
For individuals having net income of $5,000 and over
For individuals having net income under $5,000
For all individuals filing on Form 1040
'_
Income from business reported by individuals on Form 1040
Distributed by industrial groups, showing number of businesses
and net profit from business, reported by individuals having
net income of $5,000 and over
Distributed by industrial groups, showing number of businesses
and net profit from business, reported by individuals having
net income under $5,000
Distributed by industrial groups, showing number of businesses
and net profit from business, reported by all individuals
Taxes paid other than Federal income tax
Returns showing net income of $5,000 and over, distributed by
income classes
Wholly and partially tax-exempt obligations
Returns of $5,000 and over, showing amounts owned and interest
received by nature of obligation and by size of net income of
taxpayer
Number of returns distributed by counties and cities
Special tabulation of individual returns showing net income under
$5,000
-_
Form 1040A, comparison of total income, wages and salaries, dividends, net income, and tax as estimated in the "-Statistics of
Income" and as tabulated by the collectors from the returns_
Form 1040, distribution by income classes, showing number of returns, net income, net tax, average net tax per return, average
rate of tax on net income, personal exemption and credit for
dependents, normal tax before tax credit and tax credit of 25
per cent of tax on earned net income. Data tabulated from
returns, not estimated. _J
,.
Form 1040A, same distribution as above. Data estimated on
basis of sample
ai
3
4
5
6
6
6
7
7
7
8
8
9
10
11
12
13
14
14
15
16
16
17
17
18
18
19
20
21
22
IV
CONTENTS
INDIVIDUAL INCOME-TAX RETURNS—Continued.
Special tabulation of individual returns showing net income under
$5,000—Continued.
Form 1040, distribution of income by sources of income, general
deductions and net income by income classes. Data tabulated
from returns, not estimated
Form 1040A, same distribution as above. Data estimated on
basis of sample
Special tabulation of individual returns, no net income, showing
number of returns, sources of income and deductions
PARTNERSHIP RETURNS OF INCOME
Number of returns filed, 1917-1928
CORPORATION INCOME-TAX RETURNS
Number of returns, net income, and tax
Distribution by industrial groups of number of returns, income, and
tax
Net loss for prior year, 1922-1928
Amount of corporation net income exempt from and amount subject
to tax
Income and profits taxes paid by corporations to foreign countries
or possessions of the United States
Dividend distribution, 1922-1928
Compiled receipts and statutory deductions
Revised items in income statement of compiled receipts and statutory
deductions, Statistics of Income for 1927
Distribution by size of net income and deficit
Assets and liabilities—Statement prepared from income-tax returns
of corporations submitting balance sheets
Comparative statement showing by size of net income, number
of corporation returns filed, and number of balance sheets
tabulated
Revised items of assets and liabilities, Statistics of Income for 1926_.
Consolidated income-tax returns for affiliated corporations
Distributed by industrial groups and 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
Distributed by size of net income and by size of deficit, showing
the total number of returns and the amount of net income or
deficit
Corporation fiscal-year returns
Distributed by months ending accounting period
Distributed by size of net income and net deficit
Corporation part-year returns
HISTORICAL SUMMARIES
Summary of individual and corporation income-tax returns, net income, and tax by years
Individual income-tax returns—
Number of returns and net income, 1913-1928
Income and profits taxes, 1913-1928
Number of returns by income classes, 1914-1928
Net income reported, 1916-1928
Tax reported, 1916-1928
Average amount of tax and average rate of tax, by income
classes, 1916-1928
Total income distributed by main sources, 1916-1928
Corporation income-tax returns—
Total number of returns, number and per cent reporting net
income and no net income, and amount of net income and
deficit, 1909-1928
Income and profits taxes, 1913-1928
Distribution of number of returns, net income and deficit, by
size of net income and deficit, 1918-1928
Page
22
23
24
24
24
25
25
25
27
28
28
29
29
30
30
31
32
33
33
34
35
35
36
36
37
37
37
38
38
39/
39
40
41
44
48
48
49
CONTENTS
V
ESTATE TAX RETURNS
Page
ESTATE TAX RETURNS FILED DURING CALENDAR YEAR ENDED DECEMBER
31, 1929
Table 1. Resident decedents—Form of property and nature of deductions, showing amounts, number of estates, and relative percentages, by size of net estate
Table 2. Resident decedents—Number, gross estate, net estate, deductions, total tax, tax credit, and net tax after deducting tax
credit, distributed by States and Territories and by estates subject
to tax and estates not subject to tax
Table 2-A. Resident decedents—Date of death after February 26,
1926 (taxed under revenue acts of 1926 and 1928). Same distribution as Table 2
Table 2-B. 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
Table 2-C. 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
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
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
Historical comparison, resident and nonresident decedents, September
6, 1916, to December 31, 1929
1
52
54
60
62
64
66
68
69
69
BASIC TABLES (INDIVIDUAL RETURNS)
INDIVIDUAL INCOME-TAX RETURNS (1-11):
United States in aggregate (1-8)—
1. By States and Territories
72-73
2. By income classes
74-75
3. Simple and cumulative, by income classes
76-78
4. Sex and family relationship, by States and Territories
79-81
5. Sex and family relationship, by income classes
82-84
6. Sources of income, by States and Territories
85-87
7. Sources of income, by income classes
88-90
8. Taxes paid other than Federal income tax, as reported in
returns of net income of $5,000 and over, by States and
Territories, calendar year 1928
91
States and Territories separately (9-11)—
9. By income classes
92-166
10. Historical comparison for the years 1916-1928
167-179
11. By counties and cities
180-312
BASIC TABLES (CORPORATION RETURNS)
CORPORATION INCOME-TAX RETURNS (12-24):
United States in aggregate (12-16, 18-24)—
12. Distribution by States and Territories
314-316
13. Cash and stock dividends, distributed by States and Territories
317
14. Income statement showing analysis of compiled receipts and
statutory deductions, by major industrial groups—
P a r t i . All corporations
318-321
Part 2. Corporations reporting net income
322-325
Part 3. Corporations reporting no net income
326-328
Revised items in income statement showing analysis of compiled receipts and statutory deductions — corporation
returns—Statistics of Income for 1927
329
15. Percentage distribution of Table 14
330-333
16. By industrial groups and subgroups
334-340
18. By size of net income and deficit, by major industrial groups. 375-379
VI
CONTENTS
CORPORATION INCOME-TAX RETURNS—Continued.
United States in aggregate—Continued.
_
19. Assets and liabilities—Statement prepared from income tax
returns submitting balance sheets, by major industrial
groups—
All corporations
380-381
Corporations reporting net income
382-383
Corporations reporting no net income
384-385
20. Assets and liabilities—Statement showing, by size of net income and deficit, the number of balance sheets tabulated,
and the major items of assets and liabilities as of December
31, 1928, or at close of fiscal year nearest thereto
386-387
Revised items of assets and liabilities, corporation returns,
Table 18, Statistics of Income for 1926
388-389
21. Consolidated returns filed for affiliated corporations—
Statement showing analysis of compiled receipts and
statutory deductions, etc.—
Part 1. All consolidated corporations
390-395
Part 2. Consolidated corporations reporting net
income
396-401
Part 3. Consolidated corporations reporting no net
income
402-407
22. 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 1928. Distributed
by industrial groups
408-412
23. 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 the fiscal
year—included in corporation tables for 1928—
Part 1. All fiscal year and part year returns
413-415
Part 2. All fiscally ear and part year returns, showing
net income
416-419
Part 3. All fiscal year and part year returns, showing
no net income
420-423
States and Territories separately (17, 24)—•
17. By industrial groups. _ I
341-374
24. Historical comparison for the years 1916-1928
425-445
SUMMARY OF STATUTORY CHANGES IN TAX PROVISIONS AND TAX FORMS FOR 1928
C H A N G E S I N THE INCOME AND PROFITS TAX LAWS AFFECTING T H E COM-
PARABILITY OF STATISTICAL DATA FROM INCOME-TAX RETURNS:
Individuals5—
Individuals required to file returns; income tax rates, personal
exemption, and credits for dependents under the revenue
acts of 1913-1928, inclusive
450
Surtax rates under the revenue acts of 1913-1928, inclusive
452-455
Supplemental income tax rates and tax credits under the revenue
acts of 1917-1928, inclusive
456-457
Corporations—
Income and profits tax rates, exemptions, and credits under the
revenue acts of 1909-1928, inclusive
458-461
Federal estate tax returns—
Rates, specific exemptions, and credits against estate tax, revenue
acts of 1916-1928, inclusive
462
INCOME-TAX FORMS
Facsimiles of individual and corporation income tax forms (1040,
1040A, 1120, and 1120L) for 1928____
Follow p. 463
Index
465-480
STATISTICS OF INCOME FOR 1928
TREASURY DEPARTMENT,
OFFICE OF COMMISSIONER OF INTERNAL REVENUE,
Washington, D. C, November 20, 19S0.
SIR: In accordance with the provisions contained in the revenue
act of 1916 and subsequent acts for the publication annually of statistics with respect to the operation of the income, war profits, and
excess profits tax laws, I have the honor to transmit herewith a report
entitled " Statistics of Income for 1928," prepared from the incometax returns of individuals and corporations for that year filed during
1929, with a 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 report also contains tabulations of data from
estate-tax returns, irrespective of the date of death of the decedent,
likewise filed during 1929, and a brief historical summary.
The income-tax returns for 1928 are filed under the provisions of
the revenue act of 1928. The year for which the income is reported
is in general the calendar year ending December 31, 1928. 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 1928,
returns whose fiscal year ends after June 30, 1928, but not later than
June 30, 1929. Fractional (part year) returns are included for the
calendar year in which the greater part of the period falls.
The statistics contained in this report are based on the taxpayers'
returns as filed (not including amended returns showing net income
under $100,000), unaudited except for a preliminary examination to
insure proper execution of the return. As in preceding years, corporation data were tabulated from all returns filed by corporations.
In tabulating data from individual returns, however, a change was
made in the tabulation process. Formerly data have been tabulated
from the returns with net income of $5,000 and over, and estimates
have been made on the basis of a sample for data for all returns with
net income less than $5,000, whereas for 1928 a complete tabulation
was made not only for returns of net income of $5,000 and over, but
for part of the returns of net income less than $5,000, those reported
on Form 1040 (which is the form employed for reporting net income
from salaries or wages of more than $5,000, or income, regardless of
amount, from business, professions, rents, or sale of property). The
remaining data for net incomes less than $5,000, those reported on
Form 1040A (which is provided for net income of not more than
$5,000 derived chiefly from salaries and wages), were estimated, as
in the past, on the basis of samples selected from the various collection districts. As a check on these estimates a complete tabulation
was made of certain items. The details concerning this special procedure for 1928 and the special tabulations for net income under
2
STATISTICS OF INCOME
$5,000 are included in a separate section (pp. 19-24). As in preceding
years, no data are presented in the general tables for individual
returns which were required to be made but which showed no net
income (returns showing gross income of $5,000 and over for which
the statutory deductions exceeded the income). However, a special
tabulation of such returns for 1928 is shown on pages 19-24.
Throughout this report "net income" means the amount of gross
income, as denned in the revenue act effective for the year for which
the returns are filed, in excess of 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 years, and loss
from the sale of capital assets held more than two years, are not included in deductions; neither is the special credit of $3,000 for
domestic corporations having net income of $25,000 or less nor
net loss for prior year included in deductions in arriving at net
income of corporations.
The industrial classification is based on the predominant business
of the corporations or of the affiliated groups of corporations filing
a single return. The industrial divisions, however, do not contain
solely corporations engaged exclusively 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. 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
the latter 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. Moreover, as a
result of the filing of consolidated returns the number of returns
filed is less than the number of corporations included or covered by
such returns.
The amount of income-tax liability returned for 1928, shown in the
tabulations in this volume, is not entirely comparable with the amount
of taxes collected during the calendar year 1929. A variety of factors
is responsible for this discrepancy. Several of the important factors
are—
1. The amount of tax originally reported on the returns does not
always represent precisely the amount of tax paid, for the reason
STATISTICS OF INCOME
6
that an adjustment may be made after the data have been taken from
the original returns for the Statistics of Income. These adjustments
may result in additional assessments, thereby increasing the tax
liability, or in certificates of overassessment, thereby decreasing the
tax liability. An amended return has the same effect as an adjustment.
2. Income and profits taxes paid to foreign governments or possessions of the United States are deductible from income taxes payable to the United States but are not deducted in the amount of tax
liability shown herein. The aggregate amount of income and profits
taxes paid to foreign governments or possessions of the United States
reported by individuals and corporations is, however, shown. 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 1929 on
such returns. Fiscal-year returns are required to be filed on or
before the 15th 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 the return is filed, or in four quarterly installments. The
first of the quarterly installments is due when the return is filed.
Thus, during the calendar year 1929, collections were made of part
or all of the taxes in returns for fiscal years ended from January 31,
1928 (the last quarterly installment payment on which was due on
or before January 15, 1929), to September 30, 1929 (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, 1929), whereas, as previously indicated, there are
excluded from these statistics those returns for fiscal years ending
prior to July 1, 1928, and subsequent to June 30, 1929.
4. Delays in payment due to financial embarrassment, death,
liquidation of business, or any other cause result in collection of taxes
after the close of the year in which such taxes are due, and the classification of such collections as "back taxes" because made in a subsequent year. Certain amounts are uncollectible, due likewise to the
above causes.
5. Current collections include such interest and penalty items as
are received during the year in connection with delinquent payments
on returns for 1928.
INDIVIDUAL INCOME-TAX RETURNS
The returns for 1928 filed by individuals number 4,070,851, of which
2,523,063 were taxable and 1,547,788 nontaxable. The aggregate net
income was $25,226,326,912 and the tax liability $1,164,254,037. As
compared with the returns filed for the previous year, the number for
1928 decreased by 30,696, or 0.75 per cent. The total net income shows
an increase of $2,681,236,359, or 11.89 per cent, w^hereas the tax shows
an increase of $333,614,603, or 40.16 per cent. The average net income
is $6,196.81, the average amount of tax liability $285.99, and the average
tax rate 4.62 per cent. For the preceding year the average net income
was $5,496.73, the average amount of tax liability was $202.52, and the
4
STATISTICS OF INCOME
average tax rate 3.68 per cent. The percentage of the number of
individual returns filed to the total population is 3.38 per cent, which
for the preceding year was 3.45 per cent.
DISTRIBUTION BY STATES AND BY INCOME CLASSES OF NUMBER OF
RETURNS, NET INCOME, AND TAX (INDIVIDUAL RETURNS)
The number of individual returns, the net income, and the tax are
shown by States and Territories in basic Table 1, pages 72-73, and by
net income classes in Table 2, pages. 74-75.
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
76-78, a similar distribution of the number of returns, net income, and
tax is shown by a more detailed income classification.
Simple and cumulative distribution of individual returns, by income classes, showing
number of returns, net income, tax, and percentages, calendar year 19281
Returns
Income classes
Simple distribution
Number
Per cent
111, 123
918, 447
837, 781
t, 192,613
628, 766
270,889
68,048
27, 207
7,049
5,678
1,756
983
•511
Under $1,000
$1,000 under $2,000$2,000 under $3,000 _
$3,000 under $5,000
$5,000 under $10,000
$10,000 under $25,000
$25,000 under $50,000
$50,000 under $100,000. __.
$100,000 under $150,000. _.
$150,000 under $300,000- $300,000 under $500,000..
$500,000 under $1,000,000..
$1,000,000 and over
Total. _
Cumulative distribu- Cumulative distribution over class below tion under class above
4,070,851
2.73
22.56
20.58
29.30
15.44
6.66
1.67
.67
.17
.14
.043
.024
.013
Number
Per cent
4.070,851
3, 959,728
3,041,281
2, 203,500
1,010,887
382,121
111,232
43,184
15,977
100.00
97.27
74.71
54.13
24.83
9.39
2.73
1.06
.39
.22
.08
.037
.013
3, 250
1,494
511
Number
Per cent
111, 123
1,029,570
1,867,351
3,059,964
3,688, 730
3,959,619
4, 027, 667
4,054,874
4, 061,923
4,067,601
4,069,357
4,070,340
4,070,851
2.73
25.29
45.87
75.17
90.61
97.27
98.94
99.61
99.78
99.92
99.963
99.987
100. 00
100.000 L.
Net income
Income classes
Simple distribution
Amount
Under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $5,000- _
_
$5,000 under $10,000
$10,000 under $25,000
$25,000 under $50,000
$50,000 under $100,000
$100,000 under $150,000
$150,000 under $300,000
$300,000 under $500,000
$500,000 under $1,000,000....
$1,000,000 and over
Total
$64, 535, 224
1,526,831, 937
2,0S0,900,943
4, 648, 097, 736
4, 282, 520,130
4,037,853,104
2,326,502,829
1, 857, 877,924
850,450, 966
1,157,131, 081
663,900, 326
670, 861, 671
1,108,863,041
25,226,326,912
| Per cent
Cumulative distribution over class below
Amount
0.26 $25, 226,326,9] 2
6.05 25,161, 791, 688
8.05 23, 634, 959, 751
18.43 21,604,0S8,808
16.98 16,955,961,072
16.00 12,673, 440,942
9.22
8,635,587, 838
7.36
6,309, 085, 009
3.37
4, 451,207,085
4.59
3,600, 756,119
2.63
2, 443,625,038
2.66
1,779,724,712
4.40
1,108,863,041
Per cent
Cumulative distribu- \
tion under class above!
Amount
$64, 535,224
100.00
99.74 1, 591,367,161
93.69 3, 622, 2C8,104
85.64 8, 270,365,840
67.21 12, 552,885, 970
50 23 16, 590, 739,074
34.23 18,917,241,903
25.01 20,775,119,827
17.65 !21,625, 570,793
14.28 |22, 782, 701,874
9.69 '23, 446, 602,200
7.06 24,117,463,871
4.40 |25, 226,326,912
Per cent
0.26
6.31
14.36
32.79
49.77
65.77
74.99
82. 35
85.72
90.31
92. 94
95. 60
100. 00
100.00
i Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample.
(See pp. 1, 19-24.)
STATISTICS OF INCOME
5
Simple and cumulative distribution of individual returns, by income classes} showing
number of returns, net income, tax, and percentages, calendar year 1928—Con.
Tax
Simple distribution
Income classes
Amount
Under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $5,000
$5,000 under $10,000--.
$10,000 under $25,000
$25,000 under $50,000
$50,000 under $100,000
$100,000 under $150,000
$150,000 under $300,000
$300,00 under $500,000
$500,000 under $1,000,000.—
$1,000,000 and over
_
Total
Per cent
$59,662
1,549,713
4,317,054
7,475,073
22,895, 853
82,757, 745
136, 5fi8,322
194,447, 236
116,855,418
182, 513, 642
113, 249, 844
116,424,264
185,140, 211
0.01
.13
.37
.64
1.97
7.11
11.73
16.70
10.04
15. 68
9.72
10.00
15.90
1,164, 254,037
100. 00
Cumulative distribution Cumulative distribuover class below
tion under class above
Amount
Per cent
$1,164, 254, 037
1,164,194,375
1,162, 644, 662
1,158,327,608
1,150, 852,535
1,127,956, 682
1,045,198.937
908,630,615
714,183, 379
597,327,961
414, 814,319
301,564, 475
185,140,211
100.00
99. 99
99.86
99.49
98.85
96.88
89.77
78.04
61.34
51.30
35.62
25.90
15.90
Amount
Per ce
0.01
$59,662
1,609, 375
5,926,429
13,401,502
36,297,355
119,055,100
255, 623,422
450,070, 658
566,926,076
749, 439, 718
862,689,562
979,113,826
1,164, 254,037
.14
.51
1.15
3.12
10.23
21.96
38.66
48.70
64.38
74.10
84. 10
100. 00
1
Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample.
(See pp. 1,19-24.)
CLASSIFICATION,
BY SEX AND FAMILY
RETURNS)
RELATIONSHIP
(INDIVIDUAL
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. 79-84) similar distributions of the number of returns and net income are shown by income
classes Mid by States and Territories.
Distribution of individual returns by sex and family relationship of taxpayer, showing
numbe of returns, net income, and percentages, calendar year 1928 l
Returns
Net income
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,fileseparate
returns
Wivesfilingseparate 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 income2.
Total
—
1
1, 976,954
124, 208
286,873
105,194
1, 079, 948
456, 757
40, 917
4, 070, 851
Per cent!
Amount
Per cent
$15, 269, 775,143
1, 525, 570, 793
1, 280,920, 821
502,097, 644
3, 944, 632, 780
2, 043, 222, 984
660,10r), 747
60.53
6.05
5.08
1.99
15.64
8.10
2.61
100. 00 j 25, 226, 326, 912
100.00
48.56
3.05
7.05
2.58
26. 53
11.22
1.01
Includes returns for income of estates or property held in trust, which are distributed by sex and family
relationship of the testator or grantor. Data for returns of net income under $5,000 partly tabulated, partly
estimated
on basis of sample. (See pp. 1, 19-24.)
2
Excludes separate returns of community property income of husband and wife in which the net income
is under $5,000, and joint returns of husband and wife which show net income under $10,000. In tabulating
joint returns of net income of $10,000 and over the data are divided to represent the separate returns of the
husband and wife, the net income class for each of the separate returns being one-half of the combined net
income of the joint return. Returns of community property income not included under this heading are
classified either under joint returns of husbands and wives, etc., or wives filing separate returns from
husbands.
6
STATISTICS OF INCOME
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
calendar year 19281
Distribution
Total net income
Net income specifically exempt from normal tax:
Personal exemption and credit for dependents
Less exemption in excess of net income
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 two years.. $1,879,780,038
Less loss in ordinary net income and net loss for prior years,
deductible from capital net gain
12,175,870
Amount
$25, 226, 326,912
returns,
Per cent
100.00
11, 859,161,174
1, 681, 051, 296
10, 178,109,878
4, 350, 978, 752
40, 553, 301
40.35
17.25
.16
Net income offset by net loss for prior year
1, 867, 604,168
33, 616, 475
7.40
.13
Total net income not subject to normal tax
16,470,862,574 |
65.29
8, 755,464, 338
34.71
Net income subject to normal tax
i Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample.
(See pp. 1,19-24.)
CAPITAL N E T LOSS FROM SALE O F A S S E T S H E L D M O R E T H A N T W O Y E A R S
(INDIVIDUAL RETURNS)
Under the revenue act of 1924 and subsequent acts, loss from the
sale of capital assets held more than two }rears 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
12K 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
income7' and "general deductions" in the Statistics of Income for
1924-1928 be made comparable with prior years, it is necessary that
such losses be deducted from "net income'7 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 1928 on which the tax credit
of 12% per cent was computed
$41, 011, 320
Tax credit of 12% per cent
5, 126, 415
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 denned in the revenue
act of 1921 and subsequent acts, 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 ordinary net income before
deduction of this loss, and the taxpayer has a capital net gain, the
STATISTICS OF INCOME
amount of such excess shall next be applied against the capital net
gain for such year, and if this excess is larger than the capital net
gain for such year, the balance is similarly allowed as a deduction in
computing the net income and the capital net gain the next succeeding taxable year. See section 117 of the revenue act of 1928.
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 1928, inclusive, and taken as a deduction in computing ordinary net income and capital net gain is given below:
Returns for year—
1922
1923
1924
1925
Amount
$45,220,859
34, 266, 149
29, 869, 182
32, 321, 310
Returns for year—
1926
1927
1928
Amount
$27,411,767
37, 054, 785
33, 616, 475
CREDIT OF 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, and to an amount not exceeding $30,000 under
the revenue act of 1928, applicable to returns for 1928.
Earned net income tax credit, reported on returns for the years
1924-1928, inclusive, is as follows:
Returns for year—
1924
1925
1926
Amount
$30,637,463
24, 570, 183
24, 646, 993
Returns for year—
1927
1928
INCOME TAXES PAID BY INDIVIDUALS TO FOREIGN
POSSESSIONS OF THE UNITED STATES
Amount
$24,915,315
34, 789, 690
COUNTRIES OR
The amounts reported by individuals for income taxes paid foreign
countries or possessions of the United States are shown below for the
years 1925-1928, inclusive. 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 taxes paid foreign countries
Year—•
1925
1926
Amount
$1,987,285
2, 622, 246
Year—
1927
1928
Amount
$2,297,852
1, 893, 557
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 are totals of the net amounts
of income reported on the various returns. These net amounts are
the excesses of gross income over the deductions allowed as provided
in the schedules for the specific sources of income. (See Form 1040,
following p. 463.) Net losses in the'Schedules are transferred in tabulation to general deductions, which also include deductions reported
in the return under "general deductions."
8
STATISTICS OF INCOME
Sources of income and deductions in individual returns, amounts and percentages,
calendar year 19281
Sources and deductions
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, 862,330, 998
3, 243, 955, 494
1, 929, 519, 630
37.47
11.19
6.66
2, 928,141, 616
1, 879, 780,038
10.10
6.49
20,843, 727, 776
71.91
1,164, 518, 456
2,143, 857, 860
40, 553, 301
4, 350, 978, 752
443, 998,374
4.02
7.39
.14
15.01
1.53
Total
Rents and royalties
Interest and other income
Interest on Government obligations not wholly exempt from tax.
Dividends on stock of domestic corporations
Fiduciary
_
Total
_
!
Total income.
General deductions:
Miscellaneous deductions
Net loss from sale of real estate, stocks, and bonds, other than net loss from
sale of assets held more than 2 years.
Contributions.
Total deductions
Net income
._
Per cent
8,143, 906, 743
28.09
28, 987, 634, 519 I
100.00
3,056, 678, 735
10.54
171, 743,165
532, 885, 707
.59
1.84
3, 761, 307, 607
12.97
25, 226, 326, 912
87.03
i Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample.
(See pp. 1, 19-24.)
The following table shows, by size of net income, the distribution
of the income by sources. The distribution, by sources, by States,
and by a larger number of income classes, is shown in basic Tables
6 and 7 (pp. 85-90). 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 1928
Income classes
Under $5,000 i_._
$5,000 under $10,000
$10,000 under $25,000
$25,000 under $50,000
$50;000 under $100,000....
$100,000 under $150,000...
$150,000 under $300,000...
$300,000 under $500,000...
$500,000 under $1,000,000..
$1,000,000 and over
Total.
Wages and
salaries
$5,854,044,857
2, 230, 254, 789
1, 504, 389,871
602, 0fi2,474
338,810,968
116,075,829
116,080,278
45, 717, 345
30, 214,340
24,680,247
Business
1,471,700,383
854,892, 733
540. 215, 731
186, 249,625
95, 386,085
29, 701, 992
32.934,175
14,914,640
15,370,211
2, 589, 919
Partnership
$346,197, 748
357,451, 504
354, 520, 077
197,157, 517
167,093,266
86,407,698
150,409, 072
93,091,479
86, 566, 486
90,624, 783
10, 862, 330,998 3, 243, 955,494 1,929,519,630
Profit from
sale of real estate, stocks,
bonds, etc.,
other than
capital net
gain from sale
of assets held
more than 2
years
$227,584, S99
363, 989,829
711,371,648
54" 417,806
355,441,523
156, 562, 870
199,929,440
107,923,664
109,431,110
148,488, 727
2, 928,141,616
i Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample.
(Sde pp. 1, 19-24.)
9
STATISTICS OF INCOME
Total income in individual returns distributed by income classes,
of income in detail, calendar year 1928—Continued
Income classes
Under $5,000!
$5,000 under $10,000
$10,000 under $25,000
$25,000 under $50,000
$50,000 under $100,000
$100,000 under $150,000...
$150,000 under $300,000. _.
$300,000 under $500,000...
$500,000 under $1,000,000..
$1,000,000 and over
Capital net
gain from sale
of assets held
more than 2
years
$46, 525,639
248,478,147
184, 982,673
332, 491,191
219, 895,732
267,114,650
580, 289, 006
1,879, 780,038
Total.
Rents and
royalties
$527,147, 567
250, 628, 472
197, 056, 999
85,619,449
51, 690, 621
15, 788, 985
15,870, 245
7, 076,867
5, 858, 267
7, 780, 984
1,164,518,456
Dividends on
stock of domestic corporations
Income classes
Under $5,000 i
$5,000 under $10,000
$10,000 under $25,000
$25,000 under $50,000
$50,000 under $100,000
$100,000 under $150,000
$150,000 under $300,000
$300,000 under $500,000
$500,000 under $1,000.000
$1,000,000 and over
Total..
Interest on
Government
obligations
not wholly
exempt from
tax
Interest and
other income
$717, 569,137
380, 457, 050
408, 688, 389
230,769,113
163, 793, 817
60, 238,618
68,492, 753
35, 453, 534
29, 755, 462
48, 639, 987
$14, 703, 394
9, 500, 624
6, 490, 254
2, 328, 596
2.424, 539
1,119,402
876,190
3,110,302
2,143, 857, 860
40, 553, 301
Fiduciary
Total income
$341, 064, 250
438, 372, 429
835, 311, 127
694, 181,010
641, 314,648
302, 939, 877
377, 013,496
207, 523, 313
197, 127,776
316, 130,826
$79, 109, 248
74, 651, 228
109, 508, 362
75, 802, 578
55, 284,520
14, 965,018
16, 512,685
% 486, 331
4, 550.620
4, 127, 784
$9, 564,418,189
4, 950, 698, 034
4, 675, 765, 598
2,675, 285,835
2,123,783,849
969,992,156
1, 312,160,874
742, 202, 307
746,865,112
1, 226,462, 565
4, 350, 978, 752
443, 998, 374
28, 987,634, 519
i Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample.
(See pp. 1, 19-24.)
Percentage distribution of total income in individual returns, by income classes,
showing sources of income in detail, calendar year 1928
Income classes
Under $5,000 1
$5,000 under $10,000
$10,000 under $25,000
$25,000 under $50,000.....
$50,000 under $100,000.._
$100,000 under $150,000..
$150,000 under $300,000..
$300,000 under $500.000..
$500,000 under $1,000,000.
$1,000,000 and over
Total
Business
Partnership
Profit from
sale of real estate, stocks,
bonds, etc.,
other than
capital net
gain from
sale of asset?
held more
than 2 years
61.20
45. 05
32.17
22. 50
15.95
11.97
8.85
6.16
4.05
2.01
15. 39
17.27
11. 55
6.96
4.49
3.06
2.51
2.01
2.06
.21
3.62
7.22
7.58
7.37
7.87
8.91
11.46
12. 54
11.59
7.39
2.38
7.35
15.21
20. 46
16.74
16.14
15.24
14. 54
14.65
12.11
1.74
11.70
19.07
25. 34
29.63
35. 76
47.31
37.47
11.19
6.66
10.10
6.49
Wages
and salaries
Capital
net gain
from sale
of assets
held more
than 2
1
Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample.
(See pp. 1, 19-24.)
10
STATISTICS OF INCOME
Percentage distribution of total income in individual returns, by income classes,
showing sources of income in detail, calendar year 1928—Continued
Interest on
Rents
Income classes
and royalties
Interest Government Dividends
obligations
and
on stock of
not wholly
other
domestic
income exempt from corporations
Fiduciary
Total
income
tax
Under $5,000 1
$5,000 under $10,000.
$10,000 under $?5,000-$25 000 under $50 000
$50,000 under $100,000.
$100,000 under $150,000
$150,000 under $300,000-.
$300,000 under $500,000...
$500,000 under $1,000,000...
$1,000,000 and over..
_.
Total
_.
5.51
5.06
4.22
3 20
2.43
1.63
1.21
. 95
.78
.63
7.50
7.68
8.74
8.63
7.71
6. 21
5.22
4.78
3.99
3.97
6.32
.36
.31
.24
.18
.15
.12
.25
3.57
8.86
17.87
25.95
30.20
31.23
28.73
27.96
26.39
25.78
0.83
1.51
2.34
2.83
2.60
1.54
1.26
1.28
.61
.34
100. 00
100.00
100.00
100. 00
100. 00
100. 00100. 00
100. 00
100. 00
100. 00
4.02
7.39
.14
15.01
1.53
100.0O
i Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample*
(See pp. 1, 19-24.)
FREQUENCY DISTRIBUTION OF RETURNS ACCORDING TO THE SIZE OF
INCOME FROM SPECIFIC SOURCES
In the general tables for individual returns, data are classified
according to the net income of the individual from all sources. Within
net income classes, returns may show widely varying amounts of
income from a specific source. In the following special tables, returns
are classified according to the size of the income from specific sources.
The number of returns and the total income for each specific source
are shown according to the size of such income.
The sources for which the returns are thus distributed are salaries,
commissions, etc., business or professions, dividends on stock of
domestic corporations, rents and royalties, capital net gain from sale
of assets held more than two years, and profit from sale of real estate,
stocks, bonds, etc., other than capital net gain from sale of assets
held more than two years. Sources not included in this tabulation are
partnerships, fiduciaries, and interest and other income. The total
income received through partnerships and fiduciaries may not be
included in items 4 and 4 (a), Form 1040, provided for such income,
since the instructions relative to these items provide:
Enter as item 4 your share (whether received or not) of 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 capital net gain or loss from the sale of capital assets is computed as provided in instruction 6a, such gain or loss shall be
reported separately in Schedule D, and (6) the share of the profits which 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.
The first table includes returns of net income of $5,000 and over and
is similar to the table published in the Statistics of Income for 1927.
The two subsequent tables relate to the special tabulation for 1928
returns only, one table including returns with net income under
$5,000 and the other table for all individual returns.
11
STATISTICS OF INCOME
Frequency distribution, by size of specific sources of income, for individuals having
net income of $5,000 and over, reported on Form 1040, showing for each source the
number of returns and total amount, calendar year 1928
Salaries, commissions,
etc.
Business or profession
Dividends on stock of
domestic corporations
Size of specific source of
income
Number
of returns
6,125
5,088
4,008
3,439
2,728
12, 702
28, 379
32, 400
39,163
43, 307
300,729
73, 665
27, 542
12,674
7,120
6,899
2,708
2, 732
788
714
67
U n d e r $100
$100 u n d e r $200
$200 u n d e r $300
$300 u n d e r $400—.
$400 u n d e r $500
$500 u n d e r $1,000.$1,000 u n d e r $2,000
$2,000 u n d e r $3,000
$3,000 u n d e r $4,000
$4,000 u n d e r $5,000 _
$5,000 u n d e r $10,000 _
$10,000 u n d e r $15,000
$15,000 u n d e r $20,000
$20,000 u n d e r $25,000.. __
$25,000 u n d e r $30,000-_
$30,000 u n d e r $40,000
$40,000 u n d e r $50,000
$50,000 u n d e r $75,000
$75,000 u n d e r $100,000
$100,000 u n d e r $250,000
$250,000 u n d e r $500,000
$500,000 u n d e r $1,000,000
$1,000,000 a n d over
Total
4
_
612,988
_
Amount
Number
of returns
$298, 072
704, 773
960, 266
1,157, 655
1, 207, 332
9,116, 382
41,910,477
79, 693, 644
135, 681,109
194, 500. 596
2,036, 204, 723
865, 710, 530
461, 649, 260
276, 655, 324
189, 752, 284
232, 974, 316
120, 205, 643
161, 720,170
68, 569,928
98,400, 414
21, 915,138
4, 551,849
4, 746, 256
2,283
2,054
1,823
1,646
1,483
6,680
11,679
11,897
13,816
17,057
105, 705
24,856
8,533
3,802
2,088
2,098
993
955
321
323
52
17
$106, 655
298, 945
447,847
573,899
661, 423
4, 928, 778
17, 328,856
29, 780, 577
48, 530, 690
77, 360, 384
728, 274, 832
298, 712, 515
146,105, 601
84, 459,184
56,930, 692
71, 890, 789
44,083, 581
57,208, 430
27, 604,893
47,011,733
17, 902, 684
10, 660, 533
1, 391, 590
50,380
32, 779
28, 405
24, 274
20, 258
72, 457
83, 391
49, 711
34, 349
25, 608
68,083
27, 348
14,098
8,940
5,881
7,294
4,204
5,218
2,325
3,184
644
225
117
$2, 700,534
4, 771, 307
7,032, 213
8, 450,170
9,425,032
53, 951,305
119,934,841
121,806,327
119,034,057
117,273,770
477,610, 387
329,990,023
243,040,150
198,894, 550
160,395,327
251,140,326
187, 530,950
316,907,906
200, 668,679
468, 346,300
222,235,120
154,187,015
234, 588, 213
5.008. 286.141
220,162
1,772,255,111
569,173
4,009,914, 502
Amount
Number
of returns
Amount
1
Rents and royalties
Size of specific source of
income
Number
of returns
U n d e r $100
$100 u n d e r $200
$200 u n d e r $300
$300 u n d e r $400
$400 u n d e r $500
$500 u n d e r $1,000
$1,000 u n d e r $2,000
$2,000 u n d e r $3,000- _
$3,000 u n d e r $4,000
$4,000 u n d e r $5,000
$5,000 u n d e r $10,000
$10,000 u n d e r $15,000 _
$15,000 u n d e r $20,000
$20,000 u n d e r $25,000
$25,000 u n d e r $30,000
$30,000 u n d e r $40,000
$40,000 u n d e r $50,000$50,000 u n d e r $75,000
$75,000 u n d e r $100,000$100,000 u n d e r $250,000
$250,000 u n d e r $500,000
$500,000 u n d e r $1,000,000
$1,000,000 and over.
__
._
,
1
!
_
Total
107095—30
2
Amount
22, 538
20, 964
17,073
14, 871
12, 658
39, 669
35, 920
18,163
11, 480
8,087
20, 446
6,384
2,664
1,330
735
806
235
462
142
105
18
5
1
$1,151, 393
3,069, 848
4,190, 664
5,121, 649
5, 652,889
28,461, 927
51, 367, 253
44, 339,898
39, 597, 215
36,200,114
141, 694, 576
77,158, 703
45, 484, 830
29, 775, 341
19, 947, 894
27, 745,952
' 10,245,337
26, 280, 949
12, 045, 773
14, 821, 622
7, 385,061
4,417, 746
1, 214, 255
234, 756
637, 370,889
Profits from sale of real
estate, stocks, bonds,
etc., other than capital net gain from sale
of assets held more
than 2 years
Number
of returns
17,076
14,075
11,901
10, 485
9,442
36, 475
48, 279
33,090
24, 818
19, 595
56, 521
23, 681
12,157
7,389
4,756
5, 422
2,890 !
3,082
1,222
1,667
353
121
49
344, 546
Amount
Capital net gain from
sale of assets held
more than 2 years
Number
of returns
Amount
$822,011
2,056, 493
2,920,887
3, 635, 388
4, 229,982
26, 622, 271
69, 963, 541
81, 474, 487
85, 947, 325
87, 555, 938
399, 983, 278
288, 043, 055
209, 591,108
164, 457,433
129, 542, 720
186, 557, 532
128, 559,037
185, 506, 569
105,012, 301
244, 620, 642
121,149,860
79,231,963
93,072, 796
355
315
302
278
266
1,236
1,752
1,340
1,071
951
3,286
2,238
1,705
1,349
1,103
1,714
1,306
2,147
1,228
2,425
775
358
204
$18, 202
45, 760
74, 933
95,184
119,904
900,083
2, 560,867
3, 321, 373
3, 724, 687
4,265,128
24,143,324
27, 576,070
29, 570,922
30,136, 317
30,160,008
59, 251, 885
58, 555, 430
131,980,974
106, 552,950
371,106,833
266, 577,835
254,363,871
474, 677,498
2, 700, 556, 617
27, 704
1,879, 780,038
12
STATISTICS OF INCOME
Frequency distribution, by size of specific sources of income, for individuals having
net income under $5,000, reported on Form 1040, showing for each source the
number of returns and total amount, calendar year 1928
Salaries, commissions,
etc.
Dividends on stock
of domestic corporations
Business or profession
Size of specific source of
income
Number
of returns
Under $10.0$100 under $200
$200 under $300
$300 under $400
$400 under $500
$500 under $1,000
$1,000 under $2,000$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $250,000
$250,000 under $500,000
$500,000 under $1,000,000
$1,000,000 and over
Total
Reported on Form 1040A not
distributed
Grand total _
Number
of returns
Amount
6,317
6,196
5.344
5,531
4,754
23,607
65,440
63,168
58,980
43,515
46,685
2,120
509
183
84
73
16
18
3
2
$309,689
877, 285
1,281,761
1,877,043
2,106,443
17,228,065
99, 931, 080
154, 045,769
204,493,802
193,511,253
272,836,823
24,555,588
8,494,570
3,982,855
2, 241, 936
2,371,366
715,662
9C5,750
257,425
210,917
6,326
6, 927
6,932
7,259
7,449
43,493
121,378
129,125
108,867
63, 342
25,453
2,034
696
175
72
81
32
19
992, 295, 082
529,675
10
$314,860
1, 035,963
1,724,930
2,534, 628
3,348,321
32,992,671
184,371,405
321,464,114
377,712,117
280,923,601
157,671, 063
24, 347, 386
11,962,271
3,855,392
1, 947, 711
2,640,068
1,421,367
1,151,375
874,801
703,675
j
I
332, 545
1
0)
C)
58, 702, 664
(0
5, 854, 044, 857
0)
1,471, 700, 383
Rents and royalties
Number
of returns
Under $100-.
.__.
$100 under $200
$200 under $300
$300 under $400
$400 under $5()0
$500 under $1,000$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
.
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $250,000. -.
$250,000 under $500,000. -.
$500,000 under $1,000,000..
$1,000,000 and over
Total
Reported on Form 1040A not distributed.
Grand total
26,893
30,949
28,051
25, 722
21,649
65, 740
57,385
27, 025
15,651
9,110
11,565
1,515
459
144
76
64
26
28
7
7
322, 066
0)
0)
Amount
49,155
33, 226
20,212
15,149
12, 016
36,633
30,878
12,598
6,159
3,110
2,430
410
168
83
47
50
34
26
5
12
4
1
222,406
1,412,997,719
4,861,749,775
Size of specific source of income
1 Not available.
Number
I of returns Amount
Amount
0)
$2,182,907
4,445,655
4,915,519
5, 259,247
5,342,916
26,138,323
43,566, 820
30,550,126
21,073,014
13, 753,467
15,846,687
4, 903, 741
2,917,009
1,825, 697
1, 279, 921
1, 719, 100
1, 503, 295
1,512,957
419, 762
1, 643, 729
1, 245,402
695, 651
192, 740, 945
148,323,305
341,064, 250
Profits from sale of real
estate, stocks, bonds,
etc., other than capital net Rain from sale
of assets held more
than 2 years
Number
of returns
Amount
13,975
11,422
9,743
7,857
6,827
24,429
25,331
12,571
6,622
3,546
3,112
532
174
77
42
34
17
22
5
4
1
$679,933
1,645,107
2,377,563
2, 707,859
3,031,616
17,562,416
36,183, 714
30,425,729
22,701,343
15,658,473
20,198,678
6,357, 283
2,983, 214
1, 695,390
1,139,670
1,170,830
752,047
1,286,560
441,032
585,782
417,088
433,639,908 I 126, 343
93,507,659
0)
527,147,567
0)
170,001, 327
57, 583,672
$1,424,907
4,560, 215
6,880,666
8,836, 761
9,665,643
47,054,547
81,637,653
65,868, 750
53,879,387
40,467,424
75,599,115
18,025,197
7,878,007
3, 205, 202
2, 080,580
2,195,330
1,159,511
1,670,282
592, 263
958,468
227,584,999
13
STATISTICS OF INCOME
Frequency distribution, by size of specific sources of income, for all individuals filing
on Form 1040, showing for each source the number of returns and total amount,
calendar year 1928
Salaries, commissions,
etc.
Size of specific source of income
Under $100
$100 under $200
$200 under $300
$300 under $400
$400 under $500
$500 under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4.000
$4,000 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $250,000
$250,000 under $500,000
$500,000 under $1,000,000
$1,000,000 and over
Reported on Form 1040A not
distributed
__
._
Amount
4
$4,883, 441
9,216,962
11,947,732
13,709,417
14,767,948
80,089,628
163,501,661
152,356,453
140,107,071
131,027,237
493,457,074
334,893,764
245,957,159
200,720.247
161,675,248
252,859,426
189,034, 245
318,420,863
201,088,441
469,990.029
223,480, 522
154,882,666
234, 588,213
945, 533
6,000,581,223
749,837
3,185,252,830
791,579
4, 202,655,447
(')
4,861,749,775
0)
58, 702,664
0)
148,323,305
0)
10,862,330,998
(0
3,243,955,494
0)
4,350, 978,752
Not available.
Amount
Profits from sale of real
• estate, stocks, bonds, Capital net gain from
etc., other than capsale of assets held
ital net gain from sale
more than 2 years
of assets held more
than 2 years
Number
of returns
Amount
Number
of returns]
Amount
49, 431
51,913
45,124
40,593
34,307
105,409
93,305
45,188
27,131
17,197
32,011
7,899
3,123
1,474
811
870
261
490
149
112
18
5
1
$2, 576,300
7,630,063
11,071,330
13,958, 410
15,318,532
75,516, 474
133,004,906
110,208,648
93, 476,602
76,667, 538
217,293,691
95,183, 900
53,362, 837
32,980, 543
22, 028, 474
29,941,282
11,404,848
27,951,231
12, 638, 036
15,780,090
7,385, 061
4, 417, 746
1,214,255
31,051
25, 497
21,644
18,342
16,269
60,904
73,610
45,661
31,440
23,141
59,633
24,213
12,331
7, 466
4,798
5, 456
2,907
3,104
1,227
1,671
354
121
49
$1,501,944
3,701,600
5,298,450
6,343,247
7,261,598
44,184,687
106,147,255
111,900,216
108,648, 668
103,214,411
420,181,956
294, 400,338
212,574,322
166,152,823
130, 682,390
187, 728, 362
129,311,084
186,793,129
105,453,333
245, 206, 424
121, 566, 948
79,231,963
93, 072, 796
355
315
302
278
266
1,236
1,752
1,340
1,071
951
3, 286
2,238
1,705
1,349
1,103
1,714
1,306
2,147
1,228
2,425
775
358
204
$18,202
45, 760
74, 933
95,184
119,904
900,083
2, 5C0,867
3,321,373
3,724,687
4, 265,128
24,143,324
27,576,070
29, 570,922
30,136,317
30, lf,0,008
59,251,885
58, 555, 430
131,980,974
106, 552,950
371,106, 833
266, 577,835
254,363,871
474,677, 498
556, 822
1,071,010,797
470,889
2,870, 557, 944
27, 704
1,879,780,038
27,704
1,879,780,038
Reported on Form 1040A not
distributed
1
Amount
99, 535
66,005
48,617
39, 423
32, 274
109,090
114,269
62,309
40,508
28,718
70,513
27, 758
14, 266
9,023
5,928
7,344
4, 238
5,244
2,330
3,196
648
226
117
Number
of returns
Grand total
Number
of returns
$421, 515
1,334,908
2,172,777
3,108,527
4,009,744
37,921,449
201,700,261
351,244,691
426, 242,807
358,283,985
885, 945, 895
323,059, 901
158,067,872
88,314,576
58,878, 403
74, 530,857
45, 504, 948
58,359,805
28,479,694
47,715,408
17,902,684
10,660, 533
1,391,590
Rent and royalties
Total
Amount
8,609
8,981
8,755
8,905
8, 932
50,173
133,057
141,022
122,683
80,399
131,158
26,890
9, 229
3,977
2,160
2,179
1,025
974
331
328
52
17
1
Size of specific source of income
Under $100
$100 under $200
$200 under $300
$300 under $400
$400 under $500
$500 under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $250,000
$250,000 under $500,000
$500,000 under $1,000,000
$1,000,000 and over
Number
of returns
Dividends on stock of
domestic corporations
$607,761
1, 582, 058
2,242,027
3,034,698
3,313,775
26.344,447
141,841,557
233, 739, 413
340,174,911
388,011,849
2,309,041,546
890,266,118
470,143,830
280,638,179
191,994,220
235.345, 682
120,921,305
162,685,920
68, 827,353
98,611,331
21,915,138
4,551,849
4, 746,256
12,442
11,284
9,352
8,970
7,482
36,309
93,819
95, 568
98,143
86,822
347,414
75, 785
28, 051
12, 857
7,204
6,972
2,724
2,750
791
716
67
Total.
Grand total
Number
of returns
Business or profession
0)
93,507,659
0)
57,583,672
1,164, 518, 456
0)
2,928,141,616
14
STATISTICS OF INCOME
INCOME FROM BUSINESS REPORTED BY INDIVIDUALS ON FORM 1040,
FOR THE CALENDAR YEAR 1928
The net income from business (other than from partnerships)
reported by individuals is classified below according to the nature
of the business. 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 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.
The first table includes returns of net income of $5,000 and over
and is similar to the table published in the Statistics of Income for
1927. The two subsequent tables relate to the special tabulation
for 1928 returns only, of 1040 returns with net incomes under $5,000
(explained in detail on pp. 19-24), one table including the 1040
returns with net income under $5,000 and the other table all 1040
returns; that is, returns of income under $5,000 made on Form 1040
and all returns of net income of $5,000 and over.
In connection with the tabulation of business income from 1040
returns with net income under $5,000, it should be noted that,
although the 1040 form is provided for the reporting of all business
income, irrespective of the amount of the net income, some individuals with net income under $5,000 and with income from business
use the 1040A form. As a, result the tabulation of 1040 returns does
not include all individual income from business.
Income from business, distributed by industrial groups, showing number of businesses and net profit from business reported on Form 1040, filed by individuals
having net income of $5,000 and over, calendar year 1928; also grand totals for
prior years
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
All other manufacturing industries
Total manufacturing .._
Construction
_
Transportation and other public utilities
Trade
._
Service—professional, amusements, hotels, etc.
Number of
Net profit
businesses Per cent from
business Per cent
reported
18, 861
1,112
8.57
.50
$121, 723,333
10, 716, 201
6.87
.61
2,723
2, 518
210
82
767
167
2,110
439
552
1,980
1,133
1.24
1.14
.09
.04
.35
.08
.96
.20
.25
.90
.51
22, 554,256
24,105,149
1, 895,843
711, 993
7,034, 583
1, 757,658
17, 573,964
5,479, 272
4, 549,694
19, 388,451
13, 765,178
1.27
1.36
.11
.04
.40
.10
.99.31
.26
1.09
.77
12,681
5.76
118, 816, 041
6.70
11,320
2,287
58,248
86,384
5.14
1.04
26.46
39.24
100,331,917
17,446, 737
424, 814, 948
710,140, 205
23.9?
40.01
5.66
15
STATISTICS OF INCOME
Income from business, distributed by industrial groups, showing number of businesses and net profit from business reported on Form 104-0, filed by individuals
having net income of $5,000 and over, calendar year 1928; also grand totals for
prior years—Continued
Number of
Net profit
businesses Per cent from
business Per cent
reported
Industrial groups
Finance—banking, insurance, real estate, stock and bond
brokers, etc
Business not sufficiently defined to be classed with any
other division
Grand
Grand
Grand
Grand
Grand
Grand
Grand
Grand
Grand
total
total
total
total
total
total
total
total
total
1928
1927 __
1926__
1925
1924
1923
1922
1921
1920
_.
__
13,042
5.92
$151, 949, 793
8.57
16,224
7.37
116, 315,936
6.56
220,159
212, 919
218,148
203, 576
100. 00
1, 772, 255, 111
1, 704,175, 267
1, 738, 522,844
1, 623,638, 298
1, 290, 721, 756
1,059,472,721
1, 012,439,906
816, 040,035
1, 398, 069, 227
100.00
0)
0)
0)
0)
0)
.
i Not available.
Income from business, distributed by industrial groups, showing numher of businesses and net profit from business reported on Form 101+0filedby individuals
having net income under $5,000, for the calendar year 1928
Number of
Net profit
p
businesses Per cent
from business i l e r
reported
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
All other manufacturing industries
_
.._
__.
Total manufacturing.
Grand total 1928
1
2
42, 098
1,494
7.94
.28
$107, 679, 719
3, 752,165
7.62
.27
10,455
7,594
561
223
1,512
206
5, 231
557
1,302
5, 069
1,970
1.97
1.43
.11
.04
28
!04
.99
.10
.25
.96
.37
27,160, 778
19,118,493
1, 352, 239
515, 732
3, 988, 793
557, 099
15, 299,192
1, 413, 369
3,616,725
13, 403,628
5, 325,137
1.92
1.35
.09
.04
.28
.04
1.08
.10
.26
.95
.38
91, 751,185
6.49
32,531
8,582
218, 250
135, 794
6.14
1.62
41.17
25.62
88, 781, 261
23, 732, 646
536,430, 642
410, 714, 706
6.28
1.68
37.96
15, 436
2.91
43, 445,221
41, 270
7.78
106, 710,174
34,680 I
Construction...
Transportation and other public utilities
Trade..
Service—professional, amusements, hotels, etc.__
Finance—banking, insurance, real estate, stock and bond
brokers, etc
Business not sufficiently defined to be classed with any
other division
__
.-.
t
cent
1 530,135
100.00 21,412,997,719
29.07
3.08
7.55
100. 00
Does not include number of businesses reported on Form 1040A.
Does not include income from businesses reported on Form 1040A amounting to $58,702,664 based on
sample of returns. See text page 23.
16
STATISTICS OF INCOME
Income from business, distributed by industrial groups, showing number of businesses and net profit from business reported by all individuals filing on Form
1040 for the calendar year 1928
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 rroducts
Printing and publishing
Chenicals and allied substances
Stone, clay, and glass pr xiucts
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, stock and bond
brokers, etc
Business not sufficiently denned to be classed with any
other division
Grand total 1928
Number of
Net profit
busin esses Per cent from
business Per cent
reported
8.12
.35
$229, 403, 052
14, 468, 360
7.20
.45
996
1,854
7,049
3,103
1.76
1.35
.10
.04
.30
.05
.98
.13
. 25
.94
.41
49, 715, 034
43, 223, 642
3, 248, 082
1, 227, 725
11,023,376
2, 314, 757
32, 873,156
6, 892, 641
8,166, 419
32, 792, 079
19, 090, 315
1. 56
1.36
.10>
.04
.35
.07
1.02.22"
.26
1.03
.60
47, 361
6. 31
210, 567, 226
6.61
43, 851
10, 869
276, 498
5.85
1. 45
36. 85
189,113,178
41,179,383
961, 245, 590
222,178
29.61
1,120, 854, 911
5.94
1.29
30.18
35. W
28, 478
3.80
195, 395, 014
60, 959
2, 606
13,178
10,112
771
305
2,279
373
7,341
I
!
|
!
I
I
57, 494
1 750, 294
7.66
223, 026,110
100.00 23,185,252,830
6.14
7.00
100. 00
1
2
Does not include number of businesses reported on Form 1040A.
Does not include income from businesses reported on Form 1040A amounting to $58,702,664 based on
sample of returns. See text page 23.
TAXES PAID OTHER THAN FEDERAL 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 a deduction and reported in returns of net
income of $5,000 and over, are distributed by income classes. In
column 1 is shown the amount of taxes reported under " DeductionsyT
in the individual income tax return as item 12 on Form 1040, 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/'
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; neither does it include
taxes reported on Form 1040F, Schedule of farm income and
expenses.
17
STATISTICS OF INCOME
The amounts distributed by States are shown in basic Table 8
(p. 91). The taxes reported in returns of net income under $5,000
are not included, since the sample of the returns in this class is not
considered sufficiently comprehensive to determine this item accurately.
Taxes paid other than Federal income tax, individual returns of net income of $5,000
and over, distributed by income classes, calendar year 1928
Taxes paid
included in
general
deductions
Income classes
$5,000 under $6,000
$^000 under $7,000
$7,000 under $8,000
$^000 under $9,000
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $60,000
$60,0C0 under $70,000
$70,000 under $80,000
$80,000 under $90,000
$90,000 under $100,000
$100,000 under $150,000
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $750,000
$750,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $3,000,000
$3,000,000 under $4,000,000
$4,000,000 under $5,000,000
$5,000,000 and over
Total 1928.
Total 1927.
1
_
Taxes paid
included in
business
deductions l
Total
$43, 357, 483
33, 712, 152
27,219,314
22, 697, 706
19,409,431
15, 531, 944
13, 994, 892
12,307,521
11, 187,428
10, 068, 613
38, 795, 217
26, 344, 614
18, 730, 758
26, 883, 707
18, 062, 657
14,118,380
12, 993, 991
10, 303. 423
7, 313, 685
5, 696,113
21, 289, 880
12, 808, 588
7,519,944
6, 167,225
7, 642, 049
4, 734, 723
7,097, 684
5,138,182
3, 443, 561
2, 809, 284
3, 816, 296
788, 801
1, 001, 597
2, 435, 301
$8, 953, 020
6,520, 115
4, 919, 514
3,679,162
3, 294, 954
2, 537, 274
2, 003, 784
1,639,425
1,586,344
1, 207, 419
4, 549, 943
2, 405, 363
1,518,418
2, 035, 903
1,116,212
803, 927
520, 957
414, 795
219, 082
267, 042
864, 875
264, 653
256, 223
356, 212
223, 879
27, 969
133, 038
53,733
13, 198
10, 216
26, 888
20,176
5, 742
22, 070
$52, 310, 503
40, 232, 267
32,138, 828
26, 376, 868
22, 704, 385
18, 069, 218
15, 998, 676
13, 946, 946
475, 422, 144
440, 973,832
52, 471, 525
44,995, 895
527, 893,669
485,969, 727
12, 773, 772
11,276,032
43, 345,160
28, 749, 977
20, 249,176
28, 919, 610
19,178, 869
14, 922, 307
13, 514, 948
10, 718, 218
7, 532, 767
5, 963,155
22,154, 755
13,073, 241
7, 776,167
6, 523,437
7, 865, 928
4, 76^ 692
7, 230, 722
5,191,915
3.456, 759
2, 819, 500
3,843,184
808, 977
1, 007, 339
2.457, 371
See text page 16.
WHOLLY AND PARTIALLY TAX-EXEMPT OBLIGATIONS (INDIVIDUAL
RETURNS)
The following tabulation shows the wholly and partially tax-exempt
securities owned and interest received therefrom segregated by nature
of obligation and by size of net income for individuals having net
income of $5,000 and over.
In connection with this table it should be noted that the amount of
interest reported on the returns is the total amount received or accrued, whereas due to bond holdings being subject to considerable
variation during the year the amount reported as bonds owned may
include bonds for which no interest was received or accrued, and vice
versa, the interest reported may include interest on bonds, which are
not included in the amount reported as bonds owned.
18
STATISTICS OF INCOME
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 taxpayer
•[Income returned for calendar year ended December 31,1928. Fiscal and fractional (part year) returns are
included. See p. 1]
Interest received
Amount owned
Income classes
Total
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30.000
$30,000 under $40,000 .
$40,000 under $50,000
$50,000 under $60,000
$60,000 under $70,000
$70,000 under $80,000
$80,000 under $90.000.
$90,000 under $100,000
$100,000 under $150,000
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $750,000
$750,000 under $1,000,000...
$1,000,000 under $1,500,000.
$1,500,000 under $2,000,000.
$2,000,000 under $3,000,000.
$3,000,000 under $4,000,000.
$4,000,000 under $5,000,000.
$5,000,000 and over
Total
Wholly taxexempt obligations of
United States
and its possessions, and
Obligasecurities
tions of
issued under
States and Federal farm
Territoloan act, and
ries or
partially taxpolitical
exempt; Libsubdivierty bonds,
sions
Treasury
thereof,
certificates of
wholly
indebtedness,
tax
Treasury savexempt
ings certificates and
Treasury
notes
partially
tax exempt
Total
Obligations of
States and
Territories, or
political
subdivisions
thereof,
wholly
tax
exempt
Wholly taxexempt obligations of
United States
and its possessions, and
securities
issued under
Federal farm
loan act, and
partially taxexempt; Liberty bonds,
Treasury
certificates of
indebtedness,
Treasury savings certificates and
Treasury
notes
partially
tax exempt
$4,694, 730 $1, 893, 234
4, 767, 239 2, 019, 761
4, 207, 583 1, 592, 457
4, 436. 742 2, 061. 909
4, 683. 390 1, 379. 802
3, 637. 685 1. 470 833
2 964 8H3 1 259,837
3, 072, 824 1, 423, 393
2, 988, 012 1, 405. 2O<3
3 324. 808 1, 507. 425
12. 835. 521 5. 877, 294
13, 143. 799 6, 389, 462
9. 943. 781 5. 169. 682
16, 252, 912 9, 445, 432
12,093,362 7, 027.096
10, 294. 474 6. 761. 845
9. 919, 2 )0 6, 333, 848
7 524, 324 4. 821, 651
8. 227, 389 5, 517, 414
6. 517, 98S 4, 799,154
22. 797. 515 15, 893. 913
15, 541,13 f) 9. 334. 652
11,329,873 8, 707, 465
7, 287, 314 4, 937, 685
11. 894, 855 8, 530 319
7, 654, 210 5, 302.132
10, 797, 710 7 783, 829
4, 638, 903 3, 295, 933
6, 518, 496 3, 889, 893
5, 819, 728 4, 005, 212
5,184, 523 4, 054. 824
2. 452,163 1, 374, 788
3,110,8P9 1,399.478
7, 604. 803 3, 794 907
$2, 801. 466
2. 747, 478
2, 615. 129
2.3/4.833
3, 303, 588
2,166. 852
1, 705, 031
1, 649, 431
1, 581, 806
1, 817.. 443
6. 988. 227
6, 754, 337
4. 774. 099
6. 807. 480
5. 0%. 236
3, 532. 629
- 3 585,412
2, 702, 673
2, 709, 975
1. 718. 834
6, 903. 602
6, 206, 484
2, 622.408
2, 349, 629
3, 364, 536
2, 352, 078
3, 013, 881
1, 342, 970
2. 628. 603
1,814,516
1,129. 699
1. 077. 375
1,711.391
3 809, 896
5, 374, 000 693 3,159, 268 005 2 214,732 688 268,192,852 160,462 795
1
107, 730 057
$98,100, 562
93, 873. 234
88. 633, 862
85. 768. 587
72. 512, 850
69, 588, 635
59. 527. 878
60, 388, 079
64,118, 305
65, 384, 853
2C>8. 853, 232
234, 221, 752
174, 249, 332
322, 210, 417
245. 805, 926
213, 782, 138
189, 991, 758
145, 741. 498
165. 300. 830
137,047,215
464, 707. 051
283, 912, 574
218, 636. 492
164. 159, 344
266.642,613
141. 835. 702
217,844.555
104, 928, 349
133 532, 013
133,108,4811
54. 274, 348
59. 819,492i
60, 576, 300|
214, 422, 426
$35, 259, 038
36, 557. 079
29, 072, 219
36, 759, 735
25,384,3)2
28, 36V, 857
23, 371, 423
24,"/99, 458
25, 239, 741
29, 779 928
115,812.936
109,008. 189
88, 797, 531
177, 971, 235
133.639,763
134, 321, 835
119, 361, 034
90. 213, 026
109, 059. 545
96,389,211
318. 590, 980
180. 855,172
162, 678. 337
109. 382, 705
184,048,417
104, 717. 668
148,370.22')
77. 543. 8o7
80, 342 3)4
95,121,500
45.157, 254
39, 473. 667
32, 691. 000
111, 116. 703
$02,841, 524
57, 316,155
59, 561, 643
49, 008. 852
47,128, 488
41 220. 778
36, 156, 455
36, 088. 621
38,878,564
35, 604, 935
153, 040. 296
125. 213. 563
85,451,801
144, 239.182
112,166,163
79, 4 ! 0. 303
70, 630, 724
55. 528,472
56. 241. 285
40, 658, 004
146. 116. 071
103, 047, 402
55, 958. 155
54 776, 639
82 594,19 i
37,118, 034
69, 474, 329
27. 384,482
53. 189, 649
37, 983, 981
9. 117,094
20, 345, 825
27, 885, 300
103 305. 723
DISTRIBUTION BY COUNTIES AND CITIES (INDIVIDUAL RETURNS)
The number of individual income-tax returns filed for the calendar
year 1928, segregated by counties, by cities, and by townships having
a population of 1,000 and over in the 1920 census, is shown in basic
Table 11 (pp. 180-312). For this year the collectors of internal
revenue were asked for an actual count of the index cards prepared
from the returns filed in each collection district. For previous
STATISTICS OF INCOME
19
years these data were very close approximations, calculated by
measurement on the basis of a certain number of cards to the inch.
It should be noted, however, that absolute accuracy in the actual
count of returns by the numerous civil divisions involved is impossible
except through the expenditure of considerable time and money.
SPECIAL TABULATION OF INDIVIDUAL RETURNS SHOWING NET INCOME
UNDER $5,000
The returns of net income under $5,000 were tabulated for 1928
differently than for preceding years. In preparing the data it is
usually expedient to estimate rather than to tabulate the items in
these small returns, which in number now constitute about threefourths of the total individual income-tax returns filed. For 1928
returns, however, an attempt was made to obtain a more complete
tabulation. In making comparisons with the estimates for preceding
years, it should be noted, therefore, that differences, not only for net
incomes under $5,000 but also for net incomes of $5,000 and over,
may be due in part to the special method of obtaining the 1928
figures.
The usual method of estimating the data for net incomes under
$5,000 (as described in preceding volumes) consists of the use of
samples. The number of returns filed is reported by the collector.
Averages calculated for the various items from a sample for each
State are applied to the total number of returns to secure estimates
for the particular State. The samples are selected from both forms
on which individual incomes are reported—Form 1040 for net income
from salaries or wages of more than $5,000 or income regardless of
amount from business, profession, rents or sale of property, and
Form 1040A for net income
of not more than $5,000, derived chiefly
from salaries and wages.1 The 1040 returns with net income under
$5,000 are sent to Washington for audit, and are sampled by the
statistical section for Statistics of Income estimates. For 1040A
returns, which are audited in the collection districts, samples only
are sent to Washington. The same size of sample has been selected
for each collection district—2,000 returns each for 1040 returns with
net income under $5,000 and for 1040A returns, divided about equally
between taxable and nontaxable returns. For 1927 this sample
totaled about 250,000 returns, or about 8 per cent of the total number
of returns showing net income under $5,000. Since the total
number of returns filed differs considerably from district to district,
the proportion of the total number represented by the sample varies
greatly.
In the special tabulation of returns for 1928, it was possible to
tabulate completely the data from all 1040 returns by the usual
procedure used for 1040 returns with net income of $5,000 and over.
It was not feasible to make a similar complete tabulation for the
1040A returns in the various collection districts or to transfer these
returns to Washington for tabulation. The statistical data were
therefore estimated as in earlier years, except that the sample was
selected more in proportion to the total returns for the respective
1
These forms follow page 463. Although it is provided that net incomes of $5,000 and over, and income,
irrespective of the amount, from business, profession, rents or profits from sale of property should be
reported on Form 1040 only, taxpayers do to a limited extent use Form 1040A improperly for reporting
such income.
20
STATISTICS OF INCOME
districts, about 5 per cent of the 1040A returns filed, with a specified
minimum of 2,000 returns. Also additional evidence of the total
amount for certain items was secured through a special tabulation of
these items from the returns in the collectors' offices. The items
tabulated were wages and salaries, dividends, total income, net
income, and tax. The data for these items could not be tabulated
by the usual mechanical procedure, including punch cards and
tabulating machines. The totals were run directly from the returns,
a process which was facilitated greatly by the comparative simplicity
of the 1040A return. The absolute accuracy of the results of such a
process, however, depends to a large extent on the staff and time
available in the various collectors' offices.
This special procedure for 1040A returns also provided a more
thorough search for net income of $5,000 and over erroneously filed
in Form 1040A. The collector is usually requested to forward such
returns to Washington for inclusion with the tabulation of net
incomes of $5,000 and over. When the special tabulation was made
further instructions were included that all 1040A returns with net
income of $5,000 and over should be excluded and sent to Washington for inclusion in the tabulated net incomes of $5,000 and over.
The 1928 Statistics of Income, therefore, may include in this net
income class a more complete tabulation of net incomes of $5,000
and over than in preceding years.
In the table below are shown the totals for the items tabulated
from 1040A returns in the collectors' offices compared with the
estimates made by the sampling method. Since the special tabulation
of the collectors included only returns filed to October 31, the totals
as reported for each State were adjusted for the returns filed during
the entire calendar year. The percentages of discrepancy between
totals for the items tabulated and the estimates are also shown.
Individual returns on Form W4OA—Comparison of total income, wages and salaries,
dividends, net income, and tax, as estimated in the Statistics of Income and as
tabulated by the collectors from the returns
Collectors'
special
tabulation l
Net income 2:
Taxable returns
Nontaxable returns
$3, 047,938, 224 $3, 202, 432, 351
2,158,931,001
2, 223, 233, 789
Total
Tax
Total income 2 . _ . . .
Wages and salaries
Dividends
1
2
Statistics of
Income
estimates
__.t
_ _.
Ratio,
Statistics
of Income
estimates to
collectors'
special
tabulation
Per cent
105.1
103.0
5, 206,869, 225
5, 425, 666,140
104.2
8, 300, 926
9, 657, 697
116.3
5, 709 615 629
4, 927, 984,032
118,999,039
5,852 090,472
4,861, 749, 775
148,323, 305
102 5
98. 7
124.6
Tabulation for returns filed to Oct. 31, 1928, adjusted for returns filed during the entire calendar year.
Including dividends.
The results of the collectors' special tabulation can not be regarded
as the correct totals for the respective items. These figures, however, give additional evidence of the size of such items and, compared with the estimated totals, indicate the probable bias in the
21
STATISTICS OF INCOME
estimates. It should be noted that the discrepancies are larger for
items which may not appear in all returns, such as dividends, and
for which the sample may therefore be less typical. The discrepancies
for individual States are larger than for the United States. Since
the collectors did not tabulate the data by net income classes, there
is no additional information on the estimates by net income classes.2
The data for net income under $5,000 published in this volume
include the tabulated data for the 1040 returns and the estimated
data from the sample for 1040A returns. The following tables show
the items in basic Tables 2 and 7 for net income classes under $5,000
segregated into the tabulated 1040 returns and the estimated 1040A
returns. These tables show that the data for about two-thirds of
the number of returns of net income under $5,000 were estimated for
1928.
Individual returns, Form 1040, net income less than $5,000—Distribution by income
classes, showing the number of returns, net income, net tax, average net tax per
return, average rate of tax on net income, personal exemption and credit for dependents, normal tax before credit and tax credit of 25 per cent of tax on earned
net income—Data tabulated from returns, not estimated
[Income returned for the calendar year ended Dec. 31, 1928. Fiscal and fractional (part year) returns are
included. See p. 1]
Tax after tax credits
{ Number
of returns
Income classes
Net income
Average Average
rate of
net tax
on net
per return tax
income
a
Net tax
Per cent
Under $1,000 &
Under $1,000
$1,000 under $2,000 &
$1,000 under $2,000
$2,000 under $3,000 *
$2,000 under $3,000
$3,000 under $4,000 *
$3,000 under $4,000
$4,000 under $5,000»
$4,000 under $5,000
..
Total
Nontaxable &
Taxable
Income classes
Under $1,000 *
Under $1,000
$1,000 under $2,000 &
$1,000 under $2,000 . .
$2,000 under $3,000 &
$2,000 under $3,000
$3,000 under $4,000 &.
$3,000 under $4,000
$4,000 under $5,000 &
$4,000 under $5,000. __
Total
Nontaxable b
Taxable
a
74,897
5, 256
143, 592
37, 875
177, 964
59,344
192, 539
73, 954
70, 488
152, 357
$43,149, 436
2,853, 859
$26, 304
215, 468, 201
64, 532, 863
185, 419
446, 757,068
145, 948,862
641, 704
663, 075, 362
266, 027, 035
948," 672 i
307, 447, 991
689,439,023
1,941, 706
988,266
2, 844, 699, 700
3, 743, 805
659,480
328,786
1, 675, 898, 058
1,168,801,642
3, 743, 805
Personal
exemption and
credit for
dependents
$214,036, 719
463, 587
455, 888, 663
47, 875, 799
676 553 775
88,164,113
765, 647, 476
172,281,976
309, 259, 415
500, 776, 967
$5.00
0.92
".29
10. 81
.44
12. 83
"."36
.32
11.39
.32
25 per cent
Normal tax
income
$34, 290
$7, 986
241,108
55, 689
840, 942
199, 238
1, 245, 465
296, 793
2, 565, 703
623, 997
3, 230, 948,490
4, 927, 508
1,183, 703
2, 421, 386, 048
809, 562, 442
4, 927, 508
1,183, 703
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.
b
Nontaxable. Specific exemptions exceed net income.
2
Although the special tabulation included a summary of returns by net-income classes, these figures
could not be used with precision, since the net-income figure used by the collector for classification is that
shown on the face of the 1040A return and represents the net income before dividends (see Form 1040A,
following p. 463), whereas the net income used in the Statistics of Income estimates is net income,
including dividends.
22
STATISTICS OF INCOME
Individual returns, Form 1OJ+OA, net income less than $5,000—Distribution by
income classes, showing the number of returns, net income, net tax, average net
tax per return, average rate of tax on net income, personal exemption and credit
for dependents, normal tax before tax credit and tax credit of 25 per cent of tax on
earned net income—Data estimated, based on sample
[Income returned for the calendar year ended Dec. 31, 1928. Fiscal and fractional (part year) returns
are included. See p. 1]
Tax after tax credits
Number of
Net income1
returns
Income classes
Average Average
net tax rate of
per re- tax on net
income
turn
Net tax
Per cent
Under $1,000 2
Under $1,000
$1,000 under $2,0002
$1,000 under $2,000
$2,000 under $3,000 K—
$2,000 under $3,000
$3,000 under $4,000 2
$3,000 under $4,000
$4,000 under $5,OOO2..
$4,000 under $5,000
*
_.
Total
Nontaxable2
Taxable
_
_
$14,755,238 j
23, 976
3,776,691
6,994
444,906,710 [
276, 027
801, 924,163 j
460, 953
491,238,194 i
201,491
946, 956, 819 !
398, 982
911,065,215 l
257, 501
636,883,299 i
179, 719
361,268.432 ':
83, 597
812,891,379 i
182, 458
2, 071,698 5,425,666,140
842, 592 2,223,233,789
1, 229,106 3,202,432,351 j
J33, 358
1, 364, 294
2.96
~3~675~356~
"9.21
.39
13.13
"."37
" 12.20
.27
.30
2, 359, 058
~2~225~637"
9, 657, 697
9, 657, e
Personal exemption and
credit for
dependents
Income classes
Under $1,000 2
Under $1,000
$1,000 under $2,000 K.
$1,000 under $2,000...
$2,000 under $3,0002-.
$2,000 under $3,000-.
$3,000 under $4,000 K.
$3,000 under $4,000...
$4,000 under $5,000 K.
$4,000 under $5,000-.
$48, 678, 335
863, 521
708, 733, 327
684, 222,386
721, 330, 770
607, 856, 618
1,028, 337, 300
408, 516, 508
373, 807, 776
596, 755, 870
5,179,102. 411
2, 880, 887, 508
2, 298, 214, 903
Total
Nontaxable2
Taxable
14.77
7.86
.30
Tax before tax credits
25 per cent
of tax on
Normal tax earned net
income
$44,480
1, 819, 058
4,966,468"
3,145,408
$11,122
454, 764
~I,~225~Il8
786, 350
"2,"967,"513"
12, 876, 927
~74l~876
3, 219, 230-
12, 876, 927
3, 219, 230
1 Capital net gain from sale of assets held more than 2 years is included in net income, but capital net
loss
2 from sale of assets held more than 2 years and net loss for prior year are not deducted.
Nontaxable. Specific exemptions exceed net income.
Individual returns, Form 1040, net income less than $5,000—Distribution of income
by sources of income, general deductions and net income, by income classes—
Data tabulated from returns, not estimated
[Income returned for the calendar year ended Dec. 31, 1928. Fiscal and fractional (part year) returns
are included. See p. 1]
Income classes
Wages and
salaries
Under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
Total
$26,825,905
82,415,629
158, 507,803
304,047, 500
420,498, 245
992, 295,082
Profit from
sale of real
estate,
stocks,
bonds, etc.,
other than
capital net
gain from
sale of assets held
more than
2 years
Rents and
royalties
Interest
and other
income
$20, 563,314
39,077, 42$
60,886,085
78, 925, G39
84, 563,463>
284, 015,324
Business
Partnerships
$41, 772, 346
174,436,478
340,942, 805
469,643,166
386, 202,924
$5,008,481
15,197,698
31, 667,079
60,103, 057
75,419,400
$9,336,078
18,467, 268
32, 583,162
48, 959, 867
60,654,952
$33,482,401
73,366,645
105, 540,881
124,037,496
97, 212,485
1,412,997, 719
187,395,715
170, 001,327
433, 639,908
23
STATISTICS OP INCOME
Individual returns. Form 1040, net income less than $5,000—Distribution of income
by sources of income, general deductions and net income, by income classes—•
Data tabulated from returns, not estimated—Continued
General deductions
Dividends
on stock of
domestic Fiduciary Total income
corporations
Miscellaneous
Under $1,000
i$15,575,031 $2,110, 251 $154, 673, 807
430, 569, 886
$1,000 under $2,000-! 22,941,979 4, 666, 766
775,411,278
$2,000 under $3,000.! 37, 236,486 8, 046, 977
$3,000 under $4,000-! 50,634,457 11,368,857 1,147, 719,439
$4,000 under $5,000-! 66,352,992 |13,048, 846 11,203,953,307
$97, 821, 341
135, 540, 304
162,184, 270
192,339,810
178,612,653
Income classes
Total.
Net loss
from sale
of real
estate,
stocks,
bonds,
etc., other
than net
loss from
sale of assets held
more than
2 years
Net income
Contributions
• $7,322, 386 $3, 526, 785
! 7, 608, 321 7,420,197
! 7, 959,061 12, 562, 017
! 8,628,930 17, 648,302
7,801,531 20, 652,109
r
..1192,740,945 39,241,697 3,712,327,71'
66, 498, 378 39, 320, 229 |61, 809,410 2,844,699,700
Individual returns, Form 1040A, net income less than $5,000—Distribution of
income by sources of income, general deductions, and net income, by income
classes—data estimated based on sample
[Income returned for the calendar year ended Dec. 31, 1928. Fiscal and fractional (part year) returns are
included. See p. 1]
i
Wages and
salaries
Income classes
Business
Partnerships
1
Under $1,000
$1,000 under $2,000.
$2,000 under $3,000.
$3,000 under $4,000.
KOOO under $5,000.
$20,226, 328 $1, 758,625
1,185,456, 575 8, 078, 734
1,270,010,147 14, 617, 242
1, 373, 709, 753 19, 676, 224
1, 012, 346,972 14, 571,839
U, 774,907
18,901, 717
*3, 038, 926
58, 656,010
16,430,473
$568, 736
5, 542,864
14,188,866
19,073, 691
18, 209, 515
$3,270,398
19,488, 619
27,494,938
27, 671,850
15, 581,854
$8,887,379
77,059,767
129,884,006
118,941,761
98,780,900
58, 702, 664
158,802,033
57, 583, 672
93, 507, 659
433, 553,813
4,861, 749, 775
Total
Profit from
sale of real
estate,
stocks,
bonds,
etc., other Rents a n d Interest and
than capita] royalties
other innet gain
come
from sale of
assets held
more than
2 years
General deductions
i
Income classes
Under $1,000
51,000 under $2,000.
>2,000 under $3,000.
53,000 under $4,000.
54,000 under $5,000.
Total...
Dividends
on stock
of domestic
corporations
Fiduciary
$623,318
$2, 564, 617
15, 976,447 6, 954,801
38,211,314 11, 271, 372
47,005, 644 12, 520, 734
44, 565, 283 8, 497,326
Total income
Net loss
from sale
of real
estate,
stocks,
Miscella- bonds, etc.,
other than
neous
net loss
from sale
of assets
held more
than 2
years
Contributions
Net income
$786,489
$39, 674,308 $20,112,154 $243,736
$18, 531,929
825, 734 21, 625, 342 L, 246,830,873
1, 337, 459, 524 68,177, 575
1,538,716,811 80,020,801
418, 724 20, 082, 273 L, 438,195,013
1, 677, 255, 667 107,476, 431 701, 789 21,128, 933 1, 547, 948, 514
367, 531 16, 530, 476 1,174,159,811
1,258, 984,162 67, 926, 344
148,323,305 39,867, 551 5,852,090, 472 343, 713, 305 2, 557, 514 80,153, 513 5,425, 666,140
24
STATISTICS OF INCOME
Tabulations of special items, covering the income from business and
the size of income from specific sources, which in preceding years were
confined to returns of net income of $5,000 and over, were extended
for 1928 to include all 1040 returns—that is, net income under $5,000
made on Form 1040 as well as the net income over $5,000. These
tables are included with the tables in their respective sections of the
report, for individual income from business on pages 14-16 and for
the size of individual income from specific sources on pages 11-13.
INDIVIDUAL INCOME-TAX RB^TURNS, FORM 1040, SHOWING NO NET INCOME
As noted on page 2, the general tables in the Statistics of Income
volumes do not include data for returns which show no net income.
Such returns are filed in accordance with the statutory requirements
that every individual with gross income of $5,000 and over file an
income-tax return irrespective of the size of the net income. In
preceding years no tabulation whatever was made from such returns.
As a result of the special tabulation of all 1040 returns for 1928, a
separate tabulation was made of 1040 returns with no net income,
which is shown below. These data as in previous years are not
included in the general tables.
Individual returns, Form 104.0, no net income, showing number of returns, sources
of income, and deductions
Number of returns..
72,829
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
Rents and royalties
Interest and other income
_.
Interest on Government obligations not wholly exempt from tax
Dividends on stock of domestic corporations
_._
_.
Fiduciary
Total income
Taxes paid other than income tax
Contributions
Net loss from sale of real estate, stocks, and bonds other than net loss from sale of assets held
more than 2 years
Miscellaneous deductions
Total deductions.
Deficit
$82,192,94a
32,811,434
16,631,405
53,584,219
273, 659
67, 071, 213
59, 760, 2091, 763, 394
88, 983, 529
17, 576, 508
420, 648, 513125,989, 559
8, 464, 572
144, 560, 831
640, 846, 923
919, 861, 885
19, 213, 372.
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 by the
individual copartners according to their shares, whether distributed
or not. A special return of information concerning income is, however, required from partnerships.
The number of partnership returns filed for 1917-1928, inclusive,
is as follows:
Year—
1917
1918
1919
1920
1921
1922
Number
31, 701
100,728
175,898
240,767
259,359
287,959
Year—
1923
1924
1925
1926
1927
1928
Number
304,996
321,158
309,414
295,425
282,841
272,127
STATISTICS OF INCOME
25
CORPORATION INCOME-TAX RETURNS
The income-tax returns filed by corporations for 1928 numbered
495,892, as against 475,031 for the calendar year 1927. Of the total
number of returns for 1928, 268,783 were filed by corporations
reporting net income, 174,828 by active corporations reporting no net
income, and 52,281 by inactive corporations reporting no net income.
The returns filed included 9,300 consolidated returns for groups of
affiliated corporations, of which 5,870 returns showed net income and
3,430 showed no net income. The aggregate net income of all corporations reporting net income was $10,617,741,157 and the tax liability
was $1,184,142,142. The aggregate net income of corporations riling
consolidated returns was $5,060,379,870 and the tax liability was
$591,382,299.
The Statistics of Income for 1928 includes for the first time a complete separate tabulation of returns filed for fiscal years (not ending
December) and for fractional (part) years. (See pp. 19-24.) Thus it
is possible for the first time to segregate data for calendar-year accounting periods and for other accounting periods. In addition, for
the first time, a special tabulation of data from consolidated returns
makes it possible to appraise their significance. (See pp. 33-35.) Consolidated returns represent the combined return of affiliated corporations filing under the provisions of the income tax law, which authorizes such groups of corporations to submit a consolidated income-tax
return of the combined income, deductions, and tax for the affiliated
concerns.
DISTRIBUTION, BY INDUSTRIAL GROUPS, OF NUMBER OF RETURNS,
INCOME, AND TAX (CORPORATION RETURNS)
The table immediately following shows the returns of corporations
distributed by industrial groups 7and segregated according to " Corporations reporting net income/ "Corporations reporting no net
income," and "Inactive corporations—no income data reported."
Basic Table 12 (p. 314) 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,
stock and bond brokers/' etc., allowances should be made for the two
special deductions from gross income permitted life insurance companies. These special deductions, totaling $517,000,000, represent
(1)4 per cent of the mean of the reserve funds and (2) 2 per cent cf
the reserve held for deferred dividends. (See pars. (2) and (4) of
subdivision (a) of section 203 of the revenue act of 1928. See also
T. D. 4231.)
These special deductions for life insurance companies in basic
Tables 14 and 15 (pp. 318-333) are included in "miscellaneous deductions" under "statutory deductions."
26
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 years,
and income
tax; also inactive corporations reporting no income data, calendar
year 1928 1
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
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, stock and
bond brokers, etc
Nature of business not given
Grand total..
Corporations reporting net income
Total
number Number Per cent
of returns of returns of total Gross income 2
Deductions
4,504
5,183
10,265
18, 793
27.58
$636,640, 548
2, 501,468,484
$556,164,068
2,168, 789, 763
12, 092, 531, 586
5,351,136, 563
1, 247,881, 067
887,403,091
1, 910, 706,475
1, 256,132,174
2,086,019, 740
7, 924,339,168
1, 222, 903,252
16, 937,892, 082
1, 797, 752,193
52, 714,697, 391
2,146, 280,436
15,404
14, 508
2,440
723
7,947
2,093
11,127
7,501
4,852
20,695
8,487
95,777 |
18, 770
9,082
8,076
1,352
349
4,290
1,345
7,070
4,231
2,676
12, 252
4,274
55,007 |
10,179
58.96
55.67
55.82
48. 27
53.98
64.28
63.54
56.41
55.15
59.20
50.36
54.23
12, 732, 301, 753
5, 702, 986,155
1, 325, 306, 342
932,047, 622
2,052, 903,133
1, 374, 721,684
2, 329, 669, 702
8, 772,465, 670
1,394, 910,106
18,847, 895, 617
1,993,751,091
57,458, 958,875
2,317,186,317
23, 662
129, 766
36,829 |
13, 882
79, 745
58. 67
61.45
14, 263, 775, 359
34,824,463, 650
12,450, 687,810
33, 577,601, 549
19,008
51.61
2, 784,160, 561
2, 529, 974,485
80, 315
960
268,783
55. 23
5.78
145,433
16, 597
495,892
57.43
54.20
14,476, 370, 262 3 12, 505,027,636
22,470, 956
26,411,195
129, 289,435, 251 118, 671, 694,094
Corporations reporting net income—Continued
Income tax
Industrial groups
Net income
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 holding companies, stock
and bond brokers, etc
Nature of business not given
Grand total
Net loss for
prior year
Amount
Per cent
of net
income
Per cent
of total
tax
$80,476,480
332,678, 721
$5,431,359
19,151, 653
$8, 216, 675
36, 751,194
10.21
11.05
0.69
3.10
639, 770,167
351,849, 592
77, 425, 275
44,644, 531
142,196, 658
118,589,510
243, 649, 962
848,125, 502
172,006, 854
1,910, 003, 535
195,998, 898
16, 969, 756
13, 748,454
1, 732,849
1, 399,991
8,407,881
1, 985, 323
4, 560,170
14,826, 214
3,402, 894
42,463, 537
7, 814,146
72, 939,438
39,355,411
8,892,440
5,149, 327
15,210, 319
13, 768,110
27,309,811
99,001, 700
19,770,019
221,838,435
21,701,600
11.40
11.19
11.49
11.53
10.70
11 61
11.21
11.67
11.49
11.61
11.07
6.16
3.32
.75
.44
1.28
1.16
2.31
8.36
1.67
18.74
1.83
11.49
46.02
4, 744, 261,484
117,311,215 I 544,936,610
170,905,881
10,882, 910
1, 813,087, 549
1, 246, 862,101
29,108, 711
42,137, 224
211,681,433
126,332,363
11.68
10.13
17.88
10.67
254,186,076
13, 632, 257
25,501,395
10.03
2.15
1, 971, 342, 626
3, 940, 239
63,311, 217
179, 630
213, 238, 072
309,174
10.82
7.85
11.15
18.01
.03
10, 617, 741,157
17,175, 226 I
301,146,176 1,184,142,142 I
10.05
1.45
100.00
i Fiscal year returns are included. (See p. 1.)
* Gross income corresponds to total 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. 25.)
27
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 years,
and income tax; also inactive corporations reporting no income data, calendar
year 1928—Continued
Inactive corporations—no income
data reported
Corporations reporting no net income
Industrial groups
Per
Number cent of Gross income2
total
reof returns
porting |
Deductions
Deficit
Number
of returns
Agriculture and related industries
4,679 45.58 $188,503,412 $238, 595, 464 $50,092,052
Mining and quarry41.24 1, 087, 744, 849 1, 295,160, 594
207,415, 745
7,750
ing
Manufacturing:
Food products,
beverages, and
79, 965, 204
tobacco
36.26 1, 516, 525,820 1, 596, 491,024
5,586
Textiles and tex155, 728, 596
tile products
!
42.03 2,134, 380,347 2, 290,108, 943
6,098
Leather and leath-i
28, 037,964
396,514,268
er products
41. 60 |
424, 552, 232
1,015
Rubber and re45, 987,216
454,121, 683
45. 78
500,108,899
lated products..!
331
L u m b e r and
71,492,903
789, 281, 339 860, 774, 242
3,367
42.37
wood products..
Paper, pulp, and
14,958,946
352, 795,894
367, 754,840
678 32.39
products
Printing and pub34,103, 796
350, 275, 071 384,378,867
3,703 33.28
lishing
Chemicals and al59, 789, 254
2,820 37.59
778, 525,650
838,314,904
lied substances...
Stone, clay, and
32, 517,928
1,933
39.84
259,910,841
292, 428, 769
glass products _ _
Metal and metal
7,479 36.14 2, 326, 046,807 2, 581,021, 391 254,974, 584
products
All other manufacturing indus3, 556 i 41. 90 | 455, 591, 781 j 511, 770, 532 56,178,751 I
tries
Total manufac36, 566 ! 38. 18 j 9,813, 969, 501 j 10, 647, 704, 643
833, 735,142
turing
_.
Construction
661,088,717 j 732, 457, 825 71, 369,108
7,117
37. 92
Transportation and
other public utilities
7,422 31 37 1, 538,134, 780 j 1, 711, 304, 554173,169, 774
46, 602 35.91 8, 379, 620, 447 I 8, 735,134, 818355, 514, 371
Trade
Service—professional,
amusements, hotels,
14,518 39. 42 I 1, 043, 450, 492 j 1,170,159, 805
126, 709,313.
etc
Finance—banking,
i n s u r a n c e , real
estate and holding
companies, stock
and bond brokers,
etc
48, 824 33. 57 ! 5,231, 321, 782 5, 797, 520, 780 566,198,998
Nature of business
8.14 !
21, 638, 600
6, 919, 745
not given
28, 558, 345
1, 350
Grand total
174,828 35.26 ,27,965,472,580 30,356, 596,828 2, 391,124,248
2
3
Per
cent
1,082
10.54
5,860
31.18
736
4.78
334
2.30
63
2.58
43
5.95
290
3.65
70
3.35
354
3.18
450
6.00
243
5.01
964
4.66
657 |
7.74
4,204 I
4.39
1,474
7.85
2,358
3,419
9.96
2.64
3,303
8.97
16, 294
11.20
14, 287
52,281
10. 54
Gross income corresponds to total 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. 25).
N E T LOSS FOR PRIOR YEAR (CORPORATION R E T U R N S )
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 act of 1921 and subsequent acts, is allowed as a deduction in
computing the net income of the taxpayer for the two succeeding
taxable years. 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.
107095—30
3
28
STATISTICS OF INCOME
These excess net losses being of prior origin are, therefore, not
included in the current year deductions in arriving7 at the net income
figure. Only the reported "net loss for prior year' which is taken as
a deduction is tabulated; the excess loss carried to subsequent years is
not tabulated.
"Net loss for prior year" reported and effective as a deduction in
determining net income in the corporation returns filed for the
calendar years 1922 to 1928, inclusive, and fiscal year returns to
June 30 of the succeeding year (see p. 1) is given below:
Return for year—
1922
1923
1924
1925
Amount
$501,780,287
578, 307, 088
219, 727, 166
243, 078, 565
Return for year—
1926
1927
1928
Amount
$235,851,012
244, 293, 375
301, 146, 176
AMOUNT OF CORPORATION NET INCOME EXEMPT FROM AND AMOUNT
SUBJECT TO TAX
The corporation net income subject to tax is reduced by a credit of
$3,000 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
$25,360, 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 $3,000. The revenue act of 1928 increased the credit from
$2,000 to $3,000, 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 1928, are shown below:
Net income
$10, 617, 741, 157
Net income not subject to tax:
Net loss for prior year
$301, 146, 176
Specific credit of $3,000 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 $25,360 (estimated on the basis of capitalizing tax 1
liability)
-._
460, 839, 192
Estimated total of net income not subject to tax.
Estimated net income subject to tax (estimated on the
basis of capitalizing tax liability)
761, 985, 368
9, 855, 755, 789
INCOME AND PROFITS TAXES PAID BY CORPORATIONS TO FOREIGN
COUNTRIES OR POSSESSIONS OF THE UNITED STATES
The amounts reported by corporations for income and profits
taxes paid foreign countries or possessions of the United States are
shown below for the years 1925-1928, inclusive. These amounts are
1
These figures were obtained by capitalizing the tax liability of $1,184,142,142 partly on the basis of the
12 per cent rate and partly on the basis of the 13J^ per cent rate. Of this tax liability $56,396,528, shown in
fiscal year returns with some income in the calendar year 1927, was capitalized on a combination of a 13K per
cent base and a 12 per cent base, in proportion to the distribution of income over the calendar years 1927
and 1928, and $22,910,507, representing the income tax on part year returns, was capitalized on a 12 percent
base on the assumption that practically all of the part year returns covered a period during 1928. T h e
remainder, $1,104,835,047, was capitalized on the 12 per cent basis. By this process of capitalization
$9,855,755,789 was obtained. Then by subtracting $9,855,755,789 from the difference between $10,617,741,157
and $301,146,176, the specific credit item of $460,839,192 was derived.
29
STATISTICS OF INCOME
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—
1925
1926
1927
1928
Amount
$20, 139, 995
21, 653, 994
24, 236, 955
32, 487, 634
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 1928, is. shown by States and Territories
in basic Table 13 (p. 317) and by industrial divisions in basic Table 14
(pp. 318-328). A presentation of the aggregate amounts of dividends
distributed for the years 1922 to 1928, inclusive, for all corporations
is given below:
Cash and stock dividends paid by corporations other than life insurance companies9
by years
Aggregate
Corporations reporting net
income
Corporations reporting
no net income
Cash dividends
Cash divi- Stock dividends
dends
Year
Cash dividends
1922
1923.
1924._
1925...
1926
192', i
1928-
_
Stock dividends
Stock dividends
$3, 436, 715,104 $3, 348, 049, 865 $3,182, 869, 985 $3,166,915, 574 $253, 845,119 $181,134, 291
4,169,117, 678
891, 285, 583 3,820, 619, 642
787,167,102 348, 498, 036 104,118,481
_. 4, 338, 822, 858
510, 525, 809 3, 994,990, 754
466, 820, 095 343, 832,104
43, 705, 714
5,189,474, 507
544,431. 367 4, 817, 301, 320
502,489, 520 372,173,187
41, 941, 847
5,945, 292, 657
757, 649, 610 5, 530, 210, 586
716, 219,451 415. 082. 071
41,430,159
6,423,176. 206
702, 501, 245 5, 785,475, 5? 3
642,177, 901 637, 700, 633
60, 323, 344
7, 073, 723, 451
550,128, 426 6, 585,169,181
509,852, 997 488, 554, 270
40, 275, 429
i Corrected figures.
COMPILED
RECEIPTS
AND
STATUTORY
RETURNS)
DEDUCTIONS
(CORPORATION
An income statement showing an analysis of compiled receipts
and statutory deductions shown on corporation income-tax returns
is presented in basic Table 14 (pp. 318-328). Compiled receipts consist
of reported taxable income (gross sales, and net profits from operations other than the amounts reported as gross sales, interest received,
net profits from the sale of capital assets, and other items of taxable
income grouped as "miscellaneous") and nontaxable income items of
major importance (dividends on capital stock of domestic corporations, and interest on Federal, State, and municipal bonds). Statutory deductions consist of such items as cost of goods sold, interest
paid, taxes paid (other than the income and profits taxes), bad debts,
depreciation, and depletion, together with miscellaneous additional
items.2
This basic table also shows the compiled net profit (or compiled
net deficit), statutory net income, total income tax, and compiled
net profit after deducting tax. Compiled net profit is the excess of
2
For captions under which receipts and deductions are returned by corporations, see Form 1120.
30
STATISTICS OF INCOME
compiled receipts over statutory deductions, and compiled net
deficit is the excess of statutory deductions over compiled receipts.
Part 1 of this basic table 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 330-333, shows for
all corporations the income and deduction items expressed in percentages of such total receipts as are compiled.
For all corporations, compiled net profits were reported at $10,736,745,731 for 1928, as compared to $8,669,046,354 for 1927—an
increase of about 24 per cent. Corporations reporting net income
showed compiled net profits of $12,700,843,600 for 1928, as compared
to $10,694,149,273 for 1927. Corporations reporting no net income
showed compiled net deficits of $1,964,097,869, as compared to
$2,025,102,919 for 1927.
REVISED ITEMS IN INCOME STATEMENT OF COMPILED RECEIPTS AND
STATUTORY DEDUCTIONS, CORPORATION RETURNS, STATISTICS OF
INCOME FOR 1927
In the Statistics of Income for 1927, in Table 14, " 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," certain items were
incorrectly presented, and the revisedfigures,together with the original
figures, are shown on page 329.
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. 375-379) shows the returns distributed by size of net income and deficit, by industrial divisions.
Number of returns, amount of net income and of tax for all corporations, distributed
by size of net income and deficit
Size of net income
Under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $10,000
$10,000 under $15,000. _
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $50,000
$50,000 under $100,000
$100,000 under $250,000
$250,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $5,000,000
$5,000,000 and over
Total for returns showing
net income
Number
of returns
of net Per cent Amount of tax Per cent
showing Per cent Amount
income
net
income
68,466
42,161
35,930
19,392
11,811
29, 876
13, 707
8,268
6,953
12,480
8,734
6,194
2,267
1,286
1,029
229
268, 783
25.47
15.69
13.37
7.22
4.39
11.11
5.10
3.08
2.59
4.64
3.25
2.30
.84
.48
.38
.09
$28,667, 760
62, 624, 798
90,128,066
66, 724, 327
52, 757, 599
211, 526, 272
168, 261, 530
143, 246,122
156,097, 554
445, 894, 631
609,179, 215
959,922, 545
794, 020, 678
898, 405,169
2,119,925,678
3, 810, 359, 213
100. 00 10, 617, 741,157
0.27
.59
.85
.63
.50
1.99
1.58
1.35
1.47
4.20
5.73
9.04
7.48
8.46
19.97
35.89
$7,187
22, 393
43, 233
942,161
1, 821,152
12, 749, 228
13,539, 265
12,934,116
15, 253,905
49, 250,105
69, 059,120
110,133,843
91,943, 555
105,100,458
247, 315,472
454, 026,949
100. 00 1,184,142,142
C .001
.002
.004
.079
.154
L08
L. 14
L. 09
L. 29
L16
).83
{ ).30
r. 76
i3.88
2 3.89
3 3.34
100. 00
31
STATISTICS OF INCOME
Number of returns, amount of net income and of tax for all corporations, distributed
by size of net income and deficit—Continued
Number of
returns
showing no Per cent
net income
Size of deficit
Under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 undsr $4,000
$4,000 under $5,000
$5,000 under $10,000
$10,000 under $15,000.
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $50,000
$50,000 under $100,000
$100,000 under $250,000
$250,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $5,000,000
$5,000,000 and over.
__
Total for returns showing deficit
Inactive corporations, no income data reported
ASSETS
Amount of
deficit
Per cent
54, 633
24,811
16, 570
11,907
8, 827
23,457
10,424
5, 789
3,619
7,707
3,990
2,048
557
287
186
10
31.25
14.19
9.48
6.81
5. 05
13. 42
5.96
3.31
2.07
4.41
2.28
1. 17
.32
.16
.11
.01
$21,901,102
36,402, 854
41,173,010
41,417,367
39, 568, 299
166,745,650
127, 633, 647
100, 067, 053
80, 838, 677
268, 262,158
276, 902,138
311,303,871
193,694, 881
200, 947, 313
342, 217, 717
142,048,511
0.92
1.52
1.72
1.73
1.66
6.97
5.34
4.19
3.38
11.22
11.58
13.02
8.10
8.40
14.31
5.94
174, 828
100. 00
2, 391,124, 248 j
100. 00
52, 281
AND LIABILITIES (CORPORATION
RETURNS)
In the tables immediately following are shown, for 384,548 corporations out of 495,892 filing income-tax returns, a summary statement
of the principal assets and liabilities as of December 31, 1928, 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. 380-387) 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 distributed7 are included in "miscellaneous assets7' 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.
32
STATISTICS OF INCOME
Assets and liabilities—Statement prepared from income-tax returns of corporations
submitting balance sheets, showing major assets and liabilities as of December 81,
1928, or at the close of the fiscal year nearest thereto, by corporations reporting net
income and no net income
Assets and liabilities
Aggregate
Assets:
Cash (in till and deposits in banks)
$21,952,418,960
Notes receivable;1 and accounts receivable (less I
reserve for bad debts)
I 62,804, 344,933
20, 75i; 291, 561
Inventory.
Tax-exempt investments: Obligations of States
and Territories or political subdivisions thereof; securities issued under the Federal Farm
Loan Act and obligations of the United States
10,116,160, 404
or its possessions
Real estate, buildings, and equipment (less de109,931,469, 720
preciation)
Miscellaneous assets, not distributed
Total assets»
Liabilities:
Notes and accounts payable
Bonded debt and mortgages
Miscellaneous liabilities not distributed
Capital s t o c k Preferred
Common
|
r
i
$18, 655,142, 544
$3, 297,276,416
52,943, 976, 532
16, 547, 800, 853
9, 860, 368,401
4, 203,490,708
8, 293, 033,952
1, 823,126,452
85, 245,988,143
65,135, 420,927
24, 685,481, 577
16, 527, 270,053
307, 218, 376, 558
246,821, 362,951
60,397, 013,607
27,437, 292,421
42,943,300,573
93,950,013,473
18, 317, 888,698
32, 550, 532, 804
77, 672, 804, 318
9,119,403, 723
10, 392, 767, 769
16, 277, 209,155
18,475,459,088
77,256,127, 581
14,150, 912, 895
59, 714,313,481
4, 324, 546,193
17, 541, 814,100
73,865,226,376 j 21,866,360,293
52, 069,292,140
4, 913,108,718
47,156,183,422
45,445,080,830 j 6, 624,211,310
1,030,170,075 I 3, 882,938,643
j 307,218,376,558
246,821,362,951 i 60,397,013,607
___ J
|
Total liabilities 2
Corporations
reporting no
net income
95, 731, 586 669
Total capital stock..
Surplus
Less deficit
Netsurplus
Corporations
reporting net
income
44,414,910,755 |
2,741,272,667
1 Includes loans and discounts from bank statements, which for 1926 were included in "Miscellaneous
assets."
2
Less deficit.
Corporation returns—Comparative statement showing by size of net income and net
deficit the number of corporation income-tax returns filed, and the number of balance
sheets tabulated
Distribution
Reporting net income:
Size of net income—
Under $5,000
$5,000 under $25,000
$25,000 under $50,000
$50,000 under $100,000
$100,000 under $500,000
$500,000 under $1,000,000...
$1,000,000 under $5,000,000..
$5,000,000 and over
_._
Total reporting net incomeReporting no net income:
Size of deficit—
Under $5,000
$5,000 under $25,000
$25,000 under $50,000
$50,000 under $100,000
$100,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $5,000,000
$5,000,000 and over
Total reporting deficit
Inactive corporations, no income data reportedGrand total
Number of Number of Per cent of
corporation corporation
balance
balance
sheets to
income-tax
sheets
returns filed tabulated
returns filed
177, 760
58, 804
12,480
8,734
8,461
1,286
1,029
229
148,019
57, 685
12, 322
8,617
8,351
1,262
1,009
226
83.27
98.09
98.73
98.66
98.70
98.13
98.06
98.69
268, 783
237,491
88.36
116,754
43, 289
7,707
3, 990
2, 605
287
186
10
94,210
39,151
7,125
3,686
2,435
269
171
10
80. 69
90.44
92.45
92.38
93.47
93. 73
91. 94
100. 00
174, 828
147, 057
84.11
384, 548
77.55
52, 281
495,982
STATISTICS OF INCOME
33
REVISED ITEMS OF ASSETS AND LIABILITIES, CORPORATION RETURNS,
STATISTICS OF INCOME FOR 1926
In the Statistics of Income for 1926, in Table 18, "Assets and liabilities/ 7 certain items were incorrectly tabulated, and the revised figures,
together with the original figures, are shown on page 388.
CONSOLIDATED INCOME-TAX RETURNS FOR AFFILIATED CORPORATIONS
Of the total number of corporation income-tax returns for 1928,
9,300 consolidated income-tax returns were filed for affiliated corporations. Of these, 5,870 show net income aggregating $5,060,379,870. The number of consolidated returns filed, is about 2 per
cent of all corporation returns. However, the net income reported
in consolidated returns is more than 47 per cent of the net income of
all corporations reporting net income.
Presented below are tables prepared from the consolidated returns,
showing the returns distributed by major industrial groups and by
size of net income and deficit. In interpreting the data contained in
these tables it is essential to note that the industrial classification is
based on the predominant business of the affiliated corporations for
which the consolidated return is filed. If it were possible to segregate the income of the subsidiary or affiliated concerns, the data for
such concerns might fall in industrial divisions other than the ones
in which they are here included. It should be borne in mind that
the consolidated returns are also included in the general tables of
corporation income throughout this report.
An income statement showing an analysis of compiled receipts and
statutory deductions reported on consolidated income-tax returns
is presented in basic Table 21 (pp. 390-407).* This basic table
also shows the compiled net profits (or compiled net deficit), statutory
net income, income tax, and compiled net profit after deducting tax.
Part 1 of this basic table shows the data for all affiliated corporations
filing consolidated returns; part 2, for all affiliated corporations
showing net income on their consolidated returns; and part 3, for
affiliated corporations showing no net income on their consolidated
returns.
Affiliated corporations filing consolidated returns reporting net
income show compiled net profits of $6,278,381,686 for 1928—over
49 per cent of the compiled net profits of corporations filing returns
showing net income. The affiliated corporations filing consolidated
returns reporting no net income show compiled net deficits of $411,735,950 for 1928—approximately 21 per cent of the compiled net
deficits of corporations filing returns reporting no net income. For
all affiliated corporations filing consolidated returns, compiled net
profits less compiled net deficits are $5,866,645,735 for 1928—about
55 per cent of the compiled net profits of all corporations filing returns.
1
See pp. 29-30 for definition of terms.
Consolidated returns filed for affiliated corporations—Distributed by industrial groups and 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
Industries
Consolidated returns showing no
Consolidated returns showing net income
net income
Total
number
of returns Number
N e t loss for Income tax I Number Gross income
Deficit
iof returns
prior year
of returns Gross income Net income
$455, 562
10, 803, 712
I
$3,592,275
20,378,674 |
$4,680,657
55, 796, 948
Agriculture and related industriesMining and quarrying
131
526
63
229
Manufacturing:
Food products, beverages, and tobaeeo.
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
502
357
100
54
289
105
227
405
130
830
238
340
205
60
23
177
72
184
306
90
614
140
3,237
2, 211
198
789
1,731
549
734, 384
3,185, 405 I
27, 392, 540
125 i 258,623, 378
512 i 11, 747, 766, 877 1, 425, 225, 632 22, 740,135 168,145, 062 |
5, 565, 966 42,930,090 I
8,071,026,711
378, 872, 696
1,135
3,188, 976
8,286,610 |
822, 794, 826
72, 693,978
340
73
277
596
209
47, 384,872
1, 014,938,326
1,138,821,067
170,073, 049
4,687, 602
88, 404, 465
43, 715,169
16, 373,178
2,121
18
8,410,245,799 I 407, 737, 862 11, 529, 438 47, 299,150 I
21,856
191,011
781,820 I
5,870 62,534,502,781 5,060,379,870 101,242,114 591,382,
872 I 479, 380, 546
12 I
1, 432,198
72, 061, 341
312, 611
Total manufacturing.
Construction
Transportation and other public utilities.
TradeService—professional, amusements, hotels, etc
Finance—banking, insurance, real estate and holding companies, stock and bond brokers, etc.
_
Nature of business not given
Grand total -
9,300
1,249
6
$230,456,137
1,436,172, 349
$30, 374, 050
180,925,723
7,959,330, 256
324, 742, 763
1, 098,654, 814 102, 370, 032
38,125, 811
520,787, 943
24. 864, 531
700,848, 207
43,478, 471
568,147, 385
37. 534, 290
482, 357, 847
87, 623, 508
810,128,112
543,994,172
6,160, 244, 767
72, 090,978
520, 250,806
12, 068,928, 519 1,191,878,135
70, 263, 687
666,956, 228
31, 556, 634,884
8, 239, 803 37,920, 994
2, 634, 343 11,956,656
212, 654
4. 575,136
254,712
2, 953, 903
2, 522, 642 4, 902, 253
1, 049, 561 4, 370, 396
884,129
10, 368, 434
6, 521, 354 64,093,113
579, 877
8, 576, 290
21, 382. 287 139, 803, 264
1, 942, 579 8, 022, 738
2, 536, 966, 37i 46, 223, 941 297, 543,177
297
$21, 559, 307
506, 669,177
501, 150, 402 22, 346,182
162
520, 175, 802 32,458, 428
152
145, 442,923
10,138, 846
40
403, 394, 339 36, 230, 333
31
192, 065,421
10, 745, 628
112
209, 427,169
5, 016,413
33
65, 901, 095
43
3,319,402
457, 923,625
99
21, 454, 567
59, 289, 260
40
7, 097,660
216 1,212, 607,658 116,593,930
143, 257,431
15, 572, 640
1,026
3, 430
3,910, 635,125 280, 974, 029
7, 290,893, 667
567, 006, 000
CO
o
o
o
35
TATISTICS OF INCOME
Consolidated returns filed for affiliated corporations—distributed by size of net
income and by size of deficit, showing the total number of returns and the amount
of net income or deficit
Distribution
Number
of returns
Amount
Showing net income:
Size of net income—
Under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $50,000
$50,000 under $100,000
$100,000 under $250,000
$250,000 under $500,000
$500,000 under $1,000,000...
$1,000,000 under $5,000,000.
$5,000,000 and over
Total for returns showing net income..
Showing no net income:
Size of deficit—
Under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $50,000
$50,000 under $100,000
$100,000 under $250,000.
$250,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $5,000,000
$5,000,000 and over
Total for returns showing no net income _
$143, 989
359, 267
604,188
648, 305
522, 283
2, 844, 291
3, 669, 610
4,179, 203
3,885,034
19, 980, 349
49, 366, 725
130, 020,124
170, 031,894
315, 281, 885
1,164, 318. 843
3,194, 523, 880
315
243
243
189
116
390
297
241
172
554
685
794
478
440
533
180
5,870
5, 060, 379, 870
I
I
132, 982
214, 487
373, 287
472, 301
471, 031
2, 571, 901
2, 752, 007
2, 999, 932
3, 407, 545
16, 351,197
29, 627, 724
67, 674 558
61,188,803
75. 959, 506
194, 676, 671
108,132, 068
3, 430 |
567, 006, 000
311
146
150
136
105
350
222
172
153
458
412
431
166
108
105
5
I
I
I
I
CORPORATION FISCAL-YEAR RETURNS
The tabulations for fiscal-year returns are compiled from all returns
filed by corporations whose fiscal year is other than the calendar
year. ^ These returns are also included in the general tables of corporation income throughout this report. The tables of fiscal-year
returns which appeared in the Statistics of Income for 1925, 1926,
and 1927 were compiled from a limited number of returns covering
a full 12-month period; those showing a net income of $2,000 and
over, a net deficit of $500,000 and over, gross sales or other receipt
items of $5,000,000 and over, or net loss for prior year. The tabulations for fiscal-year returns during these years include a small
number of returns in addition to the above. This especially applies
36
STATISTICS OF INCOME
to the information tabulated for the months of July to November,
inclusive, for 1925 and 1926.
The table presented below includes all fiscal-year returns for 1928.
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 1928
[Fiscal year terminating not earlier than July 1, 1928, nor later than June 30, 1929]
FISCAL-YEAR RETURNS DISTRIBUTED BY MONTH ENDING ACCOUNTING PERIOD
Corporations reporting no net income
Corporations reporting net income
Fiscal year ending-
July, 1928
August, 1928...
September, 1928
October, 1928
November, 1928
January, 1929
February, 1929
March, 1929
April, 1929
May, 1929. __
June, 1929___
Total fiscal year_.
Total
number
of returns
Number
of returns
Net income
Net loss for
prior year
Number
Income tax of returns
Deficit
3,719
3,624
3, 967
3,689
3, 030
6,538
3, 851
5,230
4,779
5,132
10, 661
2.173
2,097
2,334
2,194
2,381
4,123
2.241
3,087
2,878
3,112
6,600
$51,106,3/0
101, 513, 589
80,140, 871
110,126, 919
157,148, 552
150, 543, 345
99,433,117
71,072,595
87,858,371
71, 798,118
248, 525. 059
$2, 836, 559
4,194,207
6, 382, 518
5, 503, 413
4, 475, 078
3,153, 098
2,329, 790
6, 303, 047
5,135,178
3, 002, 516
8,366,490
$5, 702, 80/
11, 785, 636
8. 580, 469
12, 381, 044
17, 946, 572
16,829, 342
11, 215, 803
7,126, 489
9, 363, 076
7, 602, 622
27,492.199
1,546
1,527
1,633
1,495
1,249
2,415
1,610
2,143
1,901
2,020
4. 061
$23. 541. 769
22, 053, 598
30, 564,105
32, 611,125
32, 548,134
34, 764, 479
22, 524,42»
37,454,406
30,920, 770
27,452, 578
66,984, 271
54, 820
33,238
1, 229, 266, 906
51.. 681, 894
136,026,059
21, 600
361,419, 658
F I S C A L - Y E A R R E T U R N S D I S T R I B U T E D B Y SIZE O F N E T I N C O M E A N D N E T D E F I C I T
Distribution
Reporting net income:
Size of net income—
Under $1,000
$1,000 under $2,000
$2,000 under $3,000.
$3,000 under $4,000.
$4,000 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $50,000
$50,000 under $100,000
$100,000 under $250,000
$250,000 under $500,000
$500,000 under $1,000,000-$1,000,000 under $5,000,000$5,000,000 and over
Total reporting net incomeReporting no net income:
Size of deficit—
Under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5.000...
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $50,000
$50,000 under $100,000
$100,000 under $250,000
$250,000 under $500,000
$500,000 under $l,000,000_
$1,000,000 under $5,000,000
$5,000,000 and over
Classes grouped *
Total reporting deficit.
1
Classes grouped to conceal net income and identity of taxpayer.
Number
of returns
6,809
4,912
4,147
2,453
1,603
4,052
1,901
1,234
990
1,933
1,429
1,025
361
207
148
16
33, 220
5,092
2,909
2,027
1, 555
1,194
3,201
1,589
896
615
1,282
728
347
86
51
27
1
21,600
Net income
7,449,223
10,407,037
8,458,086
7,150,016
28,619,175 I
23,324,807
21, 358, 893
22, 362,378
69, 500, 892
99, 758,114
158,450,857
127, 034, 887
143, 566, 511
301, 961, 957
196, 898, 027
Income tax
$1, 040
14,113
18, 532
141,134
254, 555
1, 714,416
1, 884, 202
1,933, 640
2,191, 511
7, 548, 520
11, 296,15818, 294, 965
14, 906,455
16, 587, 677
35, 360, 334
23, 878, 807
1,229,266,906 I 136,026,059
2, 351, 870
4, 285,183
5,036,178
5,417. 340
5, 362, 566
22, 828, 696
19, 572, 278
15,497, 890
13,724, 912
45, 493. 744
48,195, 273
51, 272. 813
29,199, 290
33, 818, 511
0)
0)
59, 363,114
361,419, 658
STATISTICS OF INCOME
37
In basic Table 22 (pp. 408-412) 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 23
(pp. 413-423), 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-YJ^AR RETURNS
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, 1928
Total number of returns
33, 271
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
17, 352
$222, 573, 500
$6, 638, 322
$22, 910, 567
15, 919
$140, 474, 553
HISTORICAL SUMMARIES
SUMMARY OF INDIVIDUAL AND CORPORATION INCOME-TAX RETURNS,
NET INCOME, AND TAX BY YEARS
A resume of the income-tax returns filed for each of the years since
the inception of the present period of income taxation, showing for
individual returns the number filed, the net income, and tax; also
sources of income and deductions; and for corporation returns the
number filed, the net income, deficit, and tax reported, as well as the
distribution by size of net income and deficit, is shown in the following
tables.
The income-tax returns filed by individuals by States for the years
1916 to 1928, inclusive, showing number, net income, and tax, as well
as the average net income and average tax per return, are exhibited
in Table 10, pages 167-179.
38
STATISTICS OF INCOME
Individual returns, calendar years 1913 to 1928, showing number of returns and net
income
Number of returns
Per cent of total Net income
Year
Total
1913
1914
1915
1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926 .__
1927
1928
__
.
.
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
4, 070, 851
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
2, 523, 063
Nontaxable
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
1, 547, 788
TaxNonable taxable
83
78
77
79
76
54
54
55
61
60
60
59
61
17
22
23
21
24
46
46
45
39
40
40
41
39
!
i
j
i
$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
21,960, 000,000
22, 545,000, 000
25, 226,000,000
Income and profits taxes in individual returns, calendar years 1913 to 1928 '•
T a x before tax credits
Year
Normal tax
1913
1914
1915
1916
1917
1918
1919
1920
1921
1922...
1923 . .
1924
1925
1926
1927
1928
$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
216,360,163
200, 599, 384
215, 817, 075
281, 894, 671
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
688, 824, 950
Tax on
capital net
gain 12H
per cent
$31, 066, 357
38, 915, 500
48, C03,064
117, 570, 971
112, 509, 705
134, 033, 966
233,450, 521
Total
Credits
against tax 2
$28, 253, 535
41,046,162
67,943, 595
173,386,694
3 795, 380,938
1 127 721 835
1, 269, 630,104
1, 075, 053, 686
719, 387,106
861, 057, 308
882, 221, 510 4 $220, 555, 377
743, 938, 589
39, 673,199
766, 784, 304
32, 229,121
761, 439, 535
28, 968, 745
8G1, 582,417
30, 942, 983
1, 204,170,142
39, 916,105
Tax
$28, 253, 535
41,046,162
67,943, 595
173, 386, 694
3 795, 380,938
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
1,164, 254,037
1
Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of
individuals are summarized on pp. 44D-462. 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 12^ 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.
34 Includes war excess-profits taxes of $101,249,781 on individuals and of $103,887,984 on partnerships.
25 per cent reduction provided for in section 1200 (a) of revenue act of 1924.
STATISTICS OF INCOME
39
Number of individual returns, calendar years 1914 to 1928, by income classes *
1915
Income classes
1916
1917
1918
1919
1920
401,849
Under $1,000
1, 640, 758 1, 516, 938 1, 924,872 2, 671, 950 2, 440, 544
$1,000 under $2,000.
1,
496,
878
1,
569,
741
2,
569,
316
2,
222, 031
838,707
$2,000 under $3,000.
560, 763 932, 336 1,180,488 1,337,116 ,072,146
$3,000 under $5,000
149, 279 127, 994 157,149
319,
356
438,
851
455,
442
353,
247
270, 666
$5,000 under $10,009
127,448 120,402 150,553
171,830 132, 344
$10,000 under $25,000
..( 58, 603 60, 284 80, 880 112, 502 110, 569 162,485
37,477
38,
548
30,391
28, 542
28,946
14,676 17, 301 23, 734
$25,000 under $50,000
12, 093
8,717
13, 320
12,439
9, 996
5,161
6,847 10,452
$50,000 under $100,000
2,191
1,367
2,983
3,302
2, 358
1,189
2,900
1, 793
$100,000 under $150,000
1,063
739
1,864
2,347
1, 514
769
2,437
1,326
$150,000 under $300,000
239
162
425
559
3S2
216
714
376
$300,000 under $500,000
123
63
189
114
315
178
376
209
$500,000 under $1,000,000
33
21
65
141
67
206
120
$1,000,000 and over
Total
7,259,944 6,662,176
.'357,515 336,652 j2429,401 3, 472,890 ,4,425,114 \.5, 332, 760
Income classes
Under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $5,000
$5,000 under $10,000_
$10,000 under $25,000
$25,000 under $50,000
$50,000 under $100,000
$100,000 under $150,000.._
$150,000 under $300,000. _.
$300,000 under $500,000. $500,000 under $1,000,000.
$1,000,000 and over
Total
1922
1923
1924
402, 076
471,181
129, 898
190,115
391,373
151, 329
35, 478
12, 000
2,171
1,323
309
161
67
I 368,502
12, 523,150
12, 472, 641
ll, 719, 625
387,842
170, 095
39,832
12, 452
2,339
1,301
327
141
74
I 344,876
;2, 413, 881
2,112,993
1,800, 900
437, 330
191, 216
47, 061
15, 816
3,065
1,876
457
242
75
1928
1926
Jl,
j
1,
I
!
[
!
i
!
|
98,178
119, 513
071,992 1, 045, 519
842,528
837, 792
327, 683 1, 240, 400 1,
503,652
560, 549
236,779
246, 730
59,721
57, 487
20, 958
20, 520
4,759
4,724
3,223
3,267
892
892
479
468
207
231 !
126, 745
111,123
996, 098
918,447
855, 762
837, 781
209, 345 1,192, 613
507, 700
628, 766
252, 079
270, 889
60,123
68, 048
22, 573
27, 207
5,261
7,049
3, 873
5,678
1,141
1, 756
557
983
290
511
6,787,481 |7, 698, 321 7,369,788 4,171,051 14,138, 092 J4,101, 547 14,070,851
1 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of
individuals
are summarized on pp. 449-462.
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 womenfiledseparately are included in their individual
income classes independently of the husband's income.
NOTE.—The returns for 1913 are omitted, as they pertain only to the last 10 months of that year.
Individual returns, net income reported for calendar years 1916 to 1928, by income
classes x
Net income
Income classes
1916
$1,000 under $2,000...
$2,000 under $3,000
$3,000 under $5,000.
$5,000 under $10,000
$10,000 under $25,000
$25,000 under $50,000
$50,000 under $100,000
$100,000 under $150,000
$150,000 under $300,000
$300,000 under $500,000.
$500,000 under $1,000,000
$1,000,000 and over
Total
J
$624,669, 015
. . . . 1,037,247,977
J 1, 235, 015,786
822,661,658
722, 795,474
___
357, 355,318
505, 859,406
271, 938, 017
256, 771,325
464, 263, 644
1917*
$2, 461,137, 000
2, 064,977, 328
2,115, 864, 601
1,827, 508, 088
1,687,165, 619
1,042,320,083
846,894,335
400,492,040
474,651,9601
209,904,969
214, 631, 270
306,835, 914
1918 2
1919
2
1920 2
$2, 232, 354, 577 $2,829,113, 151 "$4.>., 050, 066, 618
3, 626, 824, 833 3, 807, 286, 365 6,184, 543,368
3, 535, 219, 007 4, 513,264,030 5, 039, 607, 239
2,145, 690, 016 2,954,137,253 3,068, 330,963
1,736, 548, 050 2,412,275, 757 2, 547,904, 786
97a, 042, 710 1, 277, 364, 635 1, 307, 785,113
679, 720, 737
810,386, 333
896,497, 209
265, 511, 505
284,106, 740
358,392,923
215,138, 673
305,024,817
371,148, 536
89,313, 552
159,070, 948
144, 545,428
79,962, 894
128, 290, 396
119, 075, 548
77, 078,139
152, 650, 245
137,486, 892
6,298,577,620 13,652,383,207 15,924,639,355 19, 859, 491, 448 23, 735, 629,183
* Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of
individuals
are summarized on pp. 449-462.
2
Data for returns of net income under $5,000 estimated on basis of sample for years prior to 1928. For
1928, partly tabulated and partly estimated on basis of sample. (See pp. 1,19-24.)
40
STATISTICS OF INCOME
Individual returns, net income reported for calendar years 1916 to 1928, by income
classes—Continued
Net income—Continued
Income classes
Under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $5,000
$5,000 under $10,000
$10,000 under $25,000....
$25,000 under $50,000
$50,000 under $100,000...
$100,000 under $150,000..
$150,000 under $300,000..
$300,000 under $500,000..
$500,000 under $1,000,000.
$1,000,000 a n d over
Total
19212
1922 2
1923 2
$213, 849, 934
3, 620, 761, 768
5,325,931, 265
4, 054, 891, 244
2, 378, 759, 237
1, 958,156, 206
979, 629, 305
582, 230, 218
163, 520, 999
145, 948, 047
61, 342, 550
42, 780, 426
49,411, 329
$247, 564, 383
3, 630, 570, 922
5,153,497, 468
4, 500, 557,809
2, 641, 904, 702
2, 255, 871, 780
1, 208, 273, 932
805, 223, 854
260, 203, 553
266, 814, 381
116,672,075
107,670,678
141, 386, 993
$252, 513,019
3, 693, 641, 547
6, 073, 443, 625
6, 469,194, 945
2, 653, 026,193
2,538,079,115
1,350,680,468
833, 898, 237
280, 656, 213
260,584,012
124, 569,194
95,107, 209
152,071,881
19,577,212,528
21,336,212,530
24,777,465,658
1924 2
$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
25, 656,153,454
Net income—Continued
Income classes
1925
U n d e r $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $5,000
$5,000 under $10,000
$10,000 under $25,000
$25,000 under $50,000
$50,000 under $100,000
$100,000 under $150,000
$150,000 under $300,000
$300,000 u n d e r $500,000
$500,000 under $1,000,000
$1,000,000 a n d over
Total
1927 *
$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
389! 339,134
570; 189,915
411,549
661, 214,162
340, 881, 202
317, 393, 917
494,
$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
1
22, 545, 090, 553
-
--
2
$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
1928
$64, 535, 224
526,831,937
030, 900, 943
648, 097, 736
282, 520,130
037, 853,104
326, 502, 829
857, 877, 924
850, 450, 966
1,157,131, 081
663, 900, 326
670, 861, 671
1,108, 863, 041
1,
2,
4,
4,
4,
2,
1,
25, 226, 326, 912
2
Data for returns of net income under $5,000 estimated on basis of sample for years prior to 1928.
1928 partly tabulated and partly estimated on basis of sample. (See pp. 1, 19-24.)
For
Individual returns, tax reported for calendar years 1916 to 1928, by income classes :
Tax
Income classes
1916
$1,000 under $2,000
$2 000 under $3 000
$3,000 under $5,000
$5,000 under $10,000
$10,000 under $25,000
$25,000 under $50,000
$50,000 under $100,000
$100,000 under $150,000
$150,000 under $300,000
$300,000 under $500,000
$500,000 under $1,000,000
$1,000,000 a n d over
Total
1917
1918
1919
1920
$775, 804
6, 301,183
11,637,014
11, 602,681
16,298, 587
12,423,481
24,007, 267
17,951,410
20, 901, 911
51,487, 356
$16, 243, 504
9, 097, 378
18, 283,457
44,066, 389
80, 695,149
76, 593, 344
85, 027, 556
55, 766,236
86, 718,157
50, 227, 598
59, 349,187
109,424, 999
$26,481, 602
35,415, 344
82,928, 720
93,057, 963
142,448,679
130, 240, 648
147,428, 655
95,680,064
136,155, 916
79,164, 847
69, 834,148
88, 885, 249
$24, 696, 200
28, 257, 861
75,914,847
91, 537, 910
164,832, 523
154, 946, 343
186,357, 608
118,705, 303
163, 095, 349
86, 031, 032
76, 228,132
99, 026, 996
$36,859, 732
45, 507, 821
83,496,116
97, 886, 033
172, 259, 321
154, 265, 276
163, 717, 719
86, 587,694
92, 604,423
47, 043,461
45, 641,005
49,185, 085
173, 386, 694
691,492, 954
1,127, 721,835
1, 269,630,104
1, 075, 053,686
i Changes in the revenue acts afEecting the comparability of statistical data from income-tax returns of
individuals are summarized on pp. 449-462. Data for returns of net income under $5,000 estimated on
basis of sample for years prior to 1928. For 1928, partly tabulated and partly estimated on basis of
sample. (See pp. 1, 19-24.)
41
STATISTICS OF INCOME
Individual returns, tax reported for calendar years 1916 to 1928, by income classes—
Continued
Tax—Continued
Income classes
1923
Under $1,000
$1,000 under $2,000__
$2,000 under $3,000
$3,000 under $5,000
$5,000 under $10,000
$10,000 under $25,000
$25,000 under $50,000
$50,000 under $100,000
$100,000 under $150,000-_.
$150,000 under $300,000--.
$300,000 under $500,000-_.
$500,000 under $1,000,000..
$1,000,000 a n d over
Total .
1924
$173, 678
29,160, 654
20, 712, 373
42, 743, 604
68,871,422
126, 886, 410
112, 909, 840
115, 711, 635
52, 330,056
61,495, 988
31, 859, 630
25,112, 090
31, 419, 726
$246, 636
27, 081, 089
20, 729, 737
47, 533, 306
70, 387, 912
123, 575, 960
125, 697, 249
144, 092, 555
71, 337, 246
98, 810, 408
43, 488, 227
38, 559, 344
49, 517, 639
$316, 602
18, 252, 646
16, 605, 972
46, 048, 427
54, 074, 735
103,109, 350
103, 600, 750
108, 878, 597
55, 719, 390
62,104, 203
31,668,552
25,498, 434
35, 788,475
$145, 629
10, 432, 394
10, 207,284
26, 865, 387
28,827, 944
78,068, 669
109, 359, 811
136, 636,004
75,677, 735
92,480, 898
45, 771,131
42, 585, 301
47, 207,203
719, 387,106
861,057, 308 j 661, 666,133
704, 265, 390
Tax—Continued
Income classes
1926
1927
$68, 557
1, 704, 087
3, 809, 422
8. 326, 214
19,149,177
74,171, 952
120, 688, 692
147, 842, 780
79,471, 792
103, 058, 819
55, 721,982
53, 674,188
66, 867, 521
$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
$59, 662
1, 549, 713
4, 317, 054
7,475,073
22, 895, 853
82, 757, 745
136, 568,322
194, 447f 236
116,855,418
182, 513, 642
113, 249, 844
116,424, 264
185,140, 211
734, 555,183
732,470, 790
830, 639, 434
1,164, 254,037
1925
Under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $5,000
$5,000 under $10,000
$10,000 under $25,000
$25,000 under $50,000-...
$50,000under $100,000...
$100,000 under $150,000-.
$150,000 under $300,000-.
$300,000 under $500,000-.
$500,000 under $1,000,000.
$1,000,000 and over
Total
1928
Individual returns, average amount of tax and average rate of tax by income classes,
calendar years 1916 to 1928 1
1916
Income classes
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $5,000
$5,000 under $10,000
$10,000 under $25,000
$25,000 under $50,000
$50,000 under $100,000- —
$100,000 under $150,000...
$150,000 under $300,000-_.
$300,000 under $500,000. _.
$500,000 under $1,000,000..
$1,000,000 and over
General average.
Average
tax per
return
41.85
143. 88
488. 86
1, 559. 37
4, 283. 96
9, 851.16
25, 142. 03
55, 590.19
249, 938. 62
396.60
1917
Average
rate of
tax (per
cent)
Average
tax per
return
0.12
.61
.94
1.41
2.25
3.48
4.75
6.60
8.14
11.09
$9. 90
10.85
32.60
162. 80
717.27
2, 520. 26
6, 835. 56
16, 888. 62
36, 948. 51
89, 852. 59
188,410.12
776, 063. 82
2.75
199.11
1918
Average
rate of
tax (per
cent)
0.66
.44
.86
2.41
4.78
7.34
10. 04
13.92
18.27
23.93
27. 63
35. 65
5.C
Average tax
per return
$17.46
23. 66
88. 95
291.39
1, 222.01
4, 563.12
14, 748. 76
40, 576. 79
89, 871. 89
207, 237. 82
392, 326. 67
1, 326,645. 51
254. 85
Average
rate of
tax (per
cent)
1.19
.98
2.35
4.34
8.20
13.32
21.69
33.68
44.64
54.77
58.65
64.65
7.0
1
Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of
individuals are summarized on pp. 449-462. Data for returns of net income under $5,000 estimated, based
on sample for years prior to 1928. For 1928, partly tabulated and Dartly estimated on basis of sample.
(See pp. 1, 19-24.)
42
STATISTICS OF INCOME
Individual returns, average amount of tax and average rate of tax by income
calendar years 1916 to 1928—Continued
1919
Income classes
Under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $5,000 __
$5,000 under $10,000$10,000 under $25,000
$25,000 under $50,000
$50,000 under $100,000
$100,000 under $150,000
$150,000 under $300,000
$300,000 under $500,000
$500,000 under $1,000,000
$1,000,000 and over
General average
1920
Average tax
per return
Average
rate of
tax (per
cent)
Average tax
per return
Average
rate of
tax (per
cent)
$12.83
18.00
64.31
208. o9
1,014.45
4,134.44
13, 990. 81
39, 793. 93
87,497. 50
202,425.96
403, 323.45
1 523,492.25
0.87
.74
1.68
3.10
6.83
12.13
20.79
33.12
43.94
54.08
59.42
64.87
$13. 80
17.71
62.44
214.92
1,002. 50
4,001.90
13, 538.22
39, 519. 71
87,116.11
196, 834. 56
371,005. 08
1,490,457.12
0.91
.74
1.66
3.19
6.76
11.80
20.20
32.61
<3.04
52.67
57.08
63.81
$0.43
11.95
9.32
39.87
194.97
958. 76
3,900. 71
13,274.25
38,280.95
83,215.14
196,664. 38
398,604.30
1,496,177.43
0.08
.81
.39
1.05
2.90
6.48
11.53
19.87
32.00
42.14
51.94
58.70
63.59
148.08
4.53
107. 98
3.67
238.08
6.39 j
1922
Income classes
1921
1923
Average tax
per return
Average
rate of
tax (per
cent)
1924
I
Average
Average
Average
Average tax rate of Average tax rate of Average tax rate of
per return tax (per per return tax (per per return tax (per
cent)
cent)
cent)
Under $1,000.._
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $5,000$5,000 under $10,000
$10,000 under $25,000
$25,000 under $50,000- _ . .
$50,000 under $100,000- _.
$100,000 under $150,000..
$150,000 under $300,000..
$300,000 under $500,000-.
$500,000 under $1,000,000.
$1,000,000 and over
$0.61
10.96
9.73
39.94
179.85
816.60
3, 542.96
12,007. 71
32,859.16
74,686.63
140, 738.60
239,499.03
739,069.24
0.10
.75
.40
1.06
2.66
5.48
10.40
17.89
27.42
37.03
37.27
35.81
35.02
$0.86
7.23
6.72
26.78
139.42
606.19
2,600.94
8,743.86
23,821.89
47,735.74
96,845.72
180,839.96
483,628.04
0.13
.49
.27
.71
2.04
4.06
7.67
13.06
19.85
23.83
25.42
26.81
23.53
$0.42
4.32
4.83
14.92
65.92
408.27
2,323.79
8,639.10
24,690.94
49,296.85
100,155.65
175,972. S2
629,429.37
0.06
.29
.19
.39
.96
2.73
6.84
12.81
20.04
24.69
26.73
26.87
30.27
General average...
126.86
4.04
85.95
2.67
95.56
2.74
1925
Income classes
1927
Average
Average
Average
Average tax rate of Average tax rate of Average tax rate of
per return tax (per per return tax (per per return tax (per
cent)
cent)
cent)
Under $1,000
$1,000 under $2,000 _
$2,000 under $3,000
$3,000 under $5,000
$5,000 under $10,000
$10,000 under $25,000. . . .
$25,000 under $50,000....
$50,000 under $100,000. . .
$100,000 under $150,000..
$160,000 under $300,000-.
$300,000 under $500,000. _
$500,000 under $1,000,000.
$1,000,000 and over
$0.70
1.59
4.52
6.27
38.02
313.26
2,020.85
7,054.24
16,699.26
31,976.05
62,468. 59
112,054.67
323,031.50
0.12
.10
.19
.16
.55
2.09
5.94
10.42
13.87
15.73
16.40
16.39
15.83
$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
114,669. 58
354, 516. 58
0.08
.10
.21
.15
.52
1.98
5.77
10.14
13.66
15.72
16.24
16.88
16.56
$0.32
1.24
4.63
5.38
36.40
294.45
1,987.18
6,940.81
16,612.41
31,958.64
64,636.44
115,377.72
340,197.36
0.06
.07
.19
.14
.53
1.98
5.82
10.20
13.74
15.72
17.11
16.99
16.42
General average...
176.11
3.35
177.00
3.33
202.52
3.68
43
STATISTICS OF INCOME
Individual returns, average amount of tax and average rate of tax by income classes,
calendar years 1916 to 1928—Continued
1928
Income classes
Under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $5,000-__
$5,000 under $10,000
$10,000 under $25,000
$25,000 under $50,000
$50,000 under $100,000
$100,000 under $150,000.
$150,000 under $300,000
$300,000 under $500,000
$500,000 under $1,000,000
$1,000,000 and over
General average..
107095—30
_
Average
tax per
return
.
_
_
____
_
_
.
_
._.__
$0. 54
1. 69
5.15
6.27
j
36.41
305. 50
2,006 94
5,146.96
16, 577. 59
I 32,144. 00
i 64,493.08
j 118,437.70
! 362 309. 61
286. 00 I
Average
rate of
tax (per
cent)
0.09
.10
.21
.16
.53
2.05
5.87
10.47
13.74
15.77
17.06
17.35
16.70
4.62
Individual returns, total income, distributed by main sources, for calendar years 1916 to 192S ]
Income
1916
Distribution
Amount
Wages and salaries 2
Uusiness ^ 4
Partnerships
Profits from sale of real estate, stocks, bonds,
etc., other than capital net gain from sale
of assets held more than 2 vears "
Capital net gain
from sale of assets held more
than 2 years 6
1917
Per cent
Amount
1918
Per cent
Amount
1919
Per cent
Amount
1920
Per cent
Amount
Per cent
$3, 648,437,902
2, 865, 412, 746
775,086, 665
30.21
23.73
6.42
$8, 267, 391, 550
3,124, 355,196
1, 214, 914,422
318,170, 617
2.63
291,185, 704
1.64
999, 364, 287
4.45
1, 020, 542, 719
3.82
53.76
7, 607,107, 930
62.99
12, 897, 846, 872
72.69
17,464, 037, 635
77.83
21,197, 700,892
79.42
643, 802, 657
701, 084,156
7.71
8.39
684, 343, 399
936, 715, 456
5.67
7.76
975, 679, 666
1,403, 485, 691
5.50
7.91
1, 019, 094, 265
1, 437, 401,878
4.54
6.41
1, 047,423, 738
1, 647, 749,856
3.92
6.17
2,136, 468, 625
379, 795, 249
25.59
4.55
2, 848, 842, 499
23.58
2,468, 749, 244
13.90
63, 377, 222
2, 453, 774, 825
.28
10.94
61, 549, 572
2, 735, 845, 795
.24
10.25
Total
3, 861,150, 687
46.24
4,469,901, 354
37.01
4, 847, 914, 601
27.31
4, 973, 648,190
22.17
5, 492, 568,961
20.58
Total income
8, 349, 901, 983
100. 00
12,077, 009, 284
100. 00
17, 745, 761, 473
100. 00 . 22, 437, 685, 825
100. 00
26,690, 269, 853
100. 00
2, 051, 324, 363
24.57
640, 682,989
5.30
9 62
245,080,088
2.03
2, 051, 324, 363
24.57
885, 763, 077
6, 298, 577, 620
75.43 i2 11,191, 246, 207
Total
4, 488, 751, 296
Rents and royalties
__.
Interest and other income 7
- Interest on Government 8 obligations not
wholly exempt from tax
_
Dividends 10on stock of domestic corporations«
Fiduciary
General deductions:
Miscellaneous
- Net loss from sale of real estate, stocks,
bonds, etc., other than net loss from
sale of assets held more than 2 years
Contributions n
Total deductions.
Net income --
$1, 851, 276, 776
2, 637,474, 520
_
-
22.17
31.59
46.59 $10, 755, 692, 651
17.61
3, 877, 550, 454
6.85
1, 831, 430, 243
47.94 $15, 270, 373, 354
17.28
3, 205, 555, 387
8.16
1, 701, 229, 432
57.22
12.01
6.37
1,821,122,118
10.26
2, 578,194, 377
11.49
2, 567, 351, 054
387, 289,616
1.45
7.33
1,821,122,118
10.26
2, 578,194, 377
11. 49
2,954, 640,670
11.07
92.67
15, 924, 639, 355
89.74
19, 859, 491, 448
88. 51
23,735, 629,183
88.93
55
o
3
o
o
Income—Continued
Distribution
1921
Amount
Wages and
salaries 2_.
Business 3 4
Partnerships
Profits from sale of real estate, stocks, bonds,
etc., other than capital net gain from sale of
assets held more than 2 vears s
Capital net gain6 from sale'of assets held more
than 2 years
Total
Rents and royalties _
Interest and other income 7
Interest on Government obligations not
wholly exempt from tax 8
Dividends on stock of domestic corporations •_
Fiduciary 10
Total
Total income
General deductions:
Miscellaneous
Net loss from sale of real estate, stocks,
bonds, etc., other than loss from sale of
assets held more than 2 years
Contributions11
Total deductions
Net income
See footnotes at end of table.
_
$13, 813,169, 165
2, 366, 318, 610
1, 341,186, 308
462, 858, 673
1922
Per cent
Amount
59.21 $13. 693, 992, 791
2,839, 771, 144
10.14
1, 427,127, 347
5.75
1.98
1923
Per cent
Amount
55.06 $14,195, 355, 961
4, 722, 766, 099
11.42
5.74
1, 676, 408, 680
1925
1924
Per cent
Amount
.. .
._. _
Per cent
Amount
Per cent
48.54 $13, 617, 662, 626
16. 15
4, 755, 483, 091
5.73
1,810, 013,740
46.04
16.08
6.12
$9, 742,159, 865
3, 688,804, 463
1, 827, 025, 490
38.55
14.59
7.23
7.89
742,103,997
2.98
863,106, 709
2.95
1,124, 565, 658
3.80
1,991, 659,499
249, 247, 583
1.00
305, 393, 768
1.04
389, 148, 434
1.32
940, 569, 341
3.72
I
17, 983, 532, 756
77.08
18, 952, 242, 862
76.20
21, 763, 031, 217
74.41
21, 696, 873, 549
73.36
18,190, 218, 658
71.98
1,177, 957, 882
1 643 344 489
5.05
7 05
L 224, 928, 998
I, 738,600,915
4.92
6 99
1. 814, 126, 275
2, 177, 771, 024
6.20
7.45
2,009, 716, 478
2, 281, 703, 361
6.79
7.71
1, 471, 332, 463
1,814,402,206
5.82
7.18
46, 994, 406
2,476, 952, 399
.20
10.62
33, 988, 634
2, 664, 219, 081
257, 927, 864
.14
10.71
1.04
43, 710, 945
3, 119, 828, 710
329, 124, 466
.15
10.66
1.13
29, 645, 332
3, 250, 913, 954
310,143,901
.10
10.99
1.05
25, 651,179
3, 464, 624, 648
305, 805, 537
.10
13.71
1.21
o
5, 345, 249,176
22.92
5,919, 665, 492
23.80
7, 484, 561, 420
25.59
7, 882,123, 026
26.64
7, 081, 816, 033
28.02
100. 00
3
a
o
11.62
23, 328, 781, 932
100. 00
24,871, 908, 354
100. 00
29, 247, 592, 637
100. 00
29, 578, 996, 575
100. 00
25, 272, 034, 691
3,751, 569, 404
16.08
3,110, 477, 655
12.51
3, 935, 329, 849
13.45
3, 389, 674, 954
11.46
2,935, 868, 044
425, 218,169
1.71
534, 797, 130
1.83
533,168, 167
1.80
441, 590, 244
1.74
3, 751, 569, 404
16.08
3, 535, 695, 824
14.22
4, 470, 126, 979
15.28
3, 922,843, 121
13.26
3, 377, 458, 288
13.36
19, 577, 212, 528
83.92
21,336, 212, 530
85.78
24, 777, 465, 658
84.72
25, 656,153, 454
86.74
21,894, 576, 403
86.64
§
Individual returns, total income, distributed by main sources, for calendar years 1916 to 1928-—Continued
Income—Continued
Distribution
1926
Amount
2
Per cent
Wages and salaries
_
_
Business 3
_
_
_-.
_
Partnership *
_
Profit from sale of real
estate, stocks, bonds, etc., other than capital net gain from sale of assets held
more than 2 years 5
Capital net gain from sale of assets held more than 2 years 6
_.
$9,994, 314, 530 I
3, 572,895, 708
1, 732, 581, 033
1, 465, 625, 374
912,917,534
5.76
3.59
TotalRents and royalties
Interest and other income "
Interest on Government obligations not wholly
exempt from tax 8_
Dividends on stock of domestic corporations 9
Fiduciary"
__
17, 678, 334,179 |
Total__
Total incomeGeneral deductions:
Miscellaneous
Net loss from sale of real estate, stocks, bonds, etc., other than net loss from sale of assets held
more than 2 years
Contributions »
-Total deductions..
Net income13
1, 450, 759,
1, 936, 604,
36, 781,
4, 011, 590,
333, 365,
713
432
773
274
460
7, 769, 101, 652
25, 447, 435, 831
1928
1927
Amount
39.27 $10, 218, 449, 780
14.04
3, 287, 421, 294
6.81
1, 755,145,035
Per cent
Amount
Per cent
12.54
6.70
$10,862,330,998
3, 243, 955, 494
1, 929, 519, 630
37.47
11.19
1,813,395,955
1,081, 186, 018
6.92
4.13
2, 928,141, 616
1,879, 780, 038
10.10
6.49
69.47
18,155, 598, 082
>9.27
20,843, 727, 776
71.91
5.70
7.61
.15
15.76
1.31
1, 302, 275, 981
2, 026, 897, 032
47, 479, 483
4, 254, 828, 886
421, 481, 104
4.97
7.73
.18
16.24
1.61
30.53
8,052, 962, 486
100. 00 ' 26, 208, 560, 568 |
2, 826, 509, 251
2, 927,885, 668
1, 164, 518,
2, 143, 857,
40, 553,
4, 350, 978,
443, 998,
456
860
301
752
374
4.02
7.39
.14
15.01
1.53
30. 73
8,143, 906, 743
28.09
100. 00
28, 987, 634, 519
100. 00
11.17
3,056,678,735
10.54
171, 743,165
532, 885, 707
.59
1.84
178, 215, 623
484, 205, 308
.70
1.90
3, 488, 930,182
13.71
3, 663, 470, 015 I
13.98 ; 3,761,307,607
12.97
21,958, 505, 649
16.29
22, 545,090, 553 |
86.02 | 25, 226, 326, 912
87.03
227, 878, 965
507, 705, 382 I
. 87 i
1.94
I
O
M
§
1
Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of individuals are summarized on pp. 449-462. The income items for 1916 are
"gross income," the deductions not having 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."
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 of real estate, etc., included in "Business" in 1916.
6
Capital
net gain 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
from8 tax; in 1917 income of fiduciaries as described in note 10.
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."
8
Includes
dividends received by individuals, partnerships, fiduciaries, and personal service corporations (1918 to 1921, inclusive); includes stock dividends 1916 to 1919, inclusive.
10
Certain income from fiduciaries included in other sources, see notes 6, 7, 8, and 9. In 1917 amount included in "Interest and investment income"; in 1918 to 1921, inclusive,
in "Partnerships."
11
Contributions 1916, 1918, 1919, and 1921 tabulated in "General deductions."
112 Does not include data for 1,640,758 returns with net income under $2,000 and aggregate net income of $2,461,137,000.
3 Data for returns of net income under $5,000 estimated on basis of sample for years prior to 1928. For 1928, partly tabulated and partly estimated on basis of sample. (See p. 1,19-24.)
8
o
II
o
o
48
STATISTICS OF INCOME
Corporation returns, calendar years 1909 to 1928, showing total number, number and
per cent
reporting net income and no net income, and amount of net income and
deficit1
Number of returns
Year
Total
190919101911_
1912.
19131914.
1918.
1919.
19201921_
1922_
1923.
1924_
1925_
19261927_
1928.
262,490
270, 202
288, 352
305,336
316,909
4 299,445
366,443
341,253
351,426
317, 579
320,198
345, 595
356, 397
398,933
417,421
430, 072
455, 320
475, 031
495, 892
Report- ! Reporting
ing
net i no net
income i income
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
268, 783
3 209, 992
3 216,162
3 233, 223
3 244, 220
128, 043
125, 240
175, 532
134, 269
119,347
115,518
110,564
142, 362
185,158
170,348
165, 594
181,032
177, 738
197,186
165,826
174, 828
Per cent of total
Inactive
No
corpora- Report- Reporttions; no
ing
ing no income
data
income
net
net indata re- income come reported
ported
No data
, available.
49,356
52, 281
80
80
81
80
40
42
48
39
34
36
35
41
52
44
42
43
41
43
35
35
20
20
19
20
60
58
52
61
66
64
65
59
48
56
58
57
59
\
57
55
54
No data
available.
Net income
$3,590,000,000
3, 761,000,000
3, 503,000,000
4,151, 000,000
4, 714,000,000
3, 940, 000, 000
5, 310,000,000
8, 766, 000, 000
10, 730,000,000
8, 362,000, 000
9, 412,000,000
7,903, 000, 000
4, 336,000, 000
6, 964, 000, 000
8, 322, 000, 000
7, 587, 000, 000
9, 584, 000, 000
9, 673, 000, 000
8,982, 000, 000
10, 600, 000, 000
Deficit
Not available.
$657,000,000
630,000,000
690, 000,000
996, 000, 000
2, 029, 000, 000
3,878, 000,000
2,194, 000, 000
2, 014, 000, 000
2, 224, 000,000
1, 963, 000, 000
2,169, 000,000
2, 472, 000, 00O
2, 400, 000, 000
1
Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of
corporations are summarized on pp. 449-462. 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 1928 1
Tax
Year
Income tax
1913
1914.
1915_
19161917.
1918191919201921 _
1922 _
19231924.
1925
1926
1927
1928
_._
_
j
War-profits
and excessprofits 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, 805, 690
636, 508, 292
988, 726, 351
366, 443, 621
335,131, 811
775, 310,154
3 8,466,114
937,106, 798
881, 549, 546
1,170, 331, 206 I
1,229,797,243 |
i 1,130, 674,128
j 1,184,142,142 |_
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
1,184,142,142
1
Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of
corporations are summarized on pp. 449-462. 1909-1915 includes, to a limited extent, additions made by
audit and delinquent returns filed. Fiscal year returns are included. Amounts shown for 1913-1915,
inclusive, are receipts for fiscal year ended June 30, immediately following, as shown in an nual reports 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 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.
49
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 1928, inclusive l
1918
Distribution
Number
of
returns
Amount
1919
Number
of
returns
1920
Number
of
returns
Amount
Amount
Returns showing net income:
Size of n e t income—
U n d e r $2,000
$2,000 u n d e r $5,000
$5,000 u n d e r $10,000_
$10,000 u n d e r $25,000 . . .
}
$25,000 u n d e r $50,000
$50,000 u n d e r $100,000
$100,000 u n d e r $250,000. __
$250,000 u n d e r $500,000.
$500,000 u n d e r $1,000,000-.
$1,000,000 u n d e r $5,000,000
$5,000,000 a n d over
Total for returns showing net income
Returns showing no net income. Grand total—net income less deficit
68,973
49,397
29, 780
$55,281,461
162,073,156
213,305,243
75,905
46,868
27,615
$65, 835,628
151,338,556
194,776,140
37,053
800, 570,917
35,994
786, 538,508
7,224
5,383
2,054
1,171
507,215,825
838, 508, 564
713, 779, 767
815,090,903
7,092
5,497
2,124
1,142
496, 550,045
851,989,198
737, 217,126
788,372,009
846 1,701,416,343
180 2, 554, 269,070
836 1,628,705,255
160 2,203,332,348
202,061 8,361,511,249
209,634 !$9, 411,418, 458 203, 233 7,902,654,813
115,518
689,772,361
110,564
995,546,241
142,362 2,029, 423,744
317, 579 7,671,738,888
320,198
8,415,872,217
345, 595 5,873,231,069
1921
Distribution
1922
1923
Amount
Number
of
returns
4,595
3,108
1,136
555
$61,895,581
124,049,405
142,168,065
547, 473, 491
320, 442,399
478,376, 439
391,713,873
380,316,893
92, 259
43,502
24, 787
35,811
7,312
5,114
1,889
1,016
$86, 729, 211
137,791,967
174,308,283
767,133,959
512,069,921
791,272,098
658, 842,334
708,997,233
46 1
70
918,041,802
971,569,865
725
120
1, 444, 773, 281
1,681,892,856
858 1,695,716,712
168 2,294,954,330
171,239 4,336,047,813
212, 535
6,963,811,143
233,339 8,321,529,134
185,158 [3,878,219,134
170,348
2,193,776,356
165, 594 2,013, 554,987
356,397
382, 883
4, 770,034,787
Number
of
returns
Number
of
returns
Amount
Amount
Returns showing net income:
Size of n e t income—
U n d e r $2,000
*
$2,000 u n d e r $5,000
$5,000 u n d e r $10,000$10,000 u n d e r $25,000
}
$25,000 u n d e r $50,000
$50,000 u n d e r $100,000
$100,000 u n d e r $ 250,000. __
$250,000 u n d e r $500,000_ _ .
$500,000 u n d e r $1,000,000..
$1,000,000 u n d e r $5,000,000
$5,000,000 a n d over
Total for returns showing net income
Returns showing no net income. .
Grand total—net income less deficit
75,451
40,402
20,134
25,327
457,828, 679
99,240
48,269
27,602
39, 764
8,258
5,942
2,149
1,089
$87,992, 887
153,069,832
199,336, 286
891,426,019
577, 435, 489
923,065,165
745, 679,327
752, 853,087
398,933 6,307,974,147
I
1
Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
corporations are summarized on pp. 449-462. Fiscal year returns are included. Returns showing no net
income were not distributed prior to 1925.
50
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 1928, inclusive—
Continued
1924
Distribution
Number
of
returns
Amount
1925
Number
of
returns
Amount
1926
Number
of
returns
Amount
118,092
50,918
28,363
26, 463
15, 250
8,748
5,966
2,137
1,100
$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
Returns showing net income:
Size of net income—
105,135
Under $2,000
$92,757,850 108,447
49,050
154,696,040
51,334
$2,000 under $5,000
192,682,420
29,067
$5,000 under $10,000
26,090
/ 29,533
$10,000 under $25,000
} 39,411 858,279,429 \ 13,965
$25,000 under $50,000
9,249
$50,000 under $100,000
7,857
546,492,107
6,270
$100,000 under $250,000 _ _ .
5,200
800, 400,960
2,200
$250,000 under $500,000. _ .
620,791,551
1,793
1,156
$500,000 under $1,000,000..
662, 504,898
952
$1,000,000 under $5,000,000
739 1,447,837,353
917
$5,000,000 and over
162 2,210,209,684
196
Total for returns showing net income
236,389 7, 586,652, 292
$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
883 1,769,642,841
214 3,468,407,420
252,334
9,583,683,697
258,134 9,673, 402,889
165,909
8,565
2,876
241
507, 429,985
401,080,214
486,586,356
171,006,631
183, 538
10,630
2,619
251
622,156,073
497,909,273
520,867,843
178,364,712
81
111, 694,991
94
124, 482,493
28
67,150,838
28
66,305,016
15
55, 984,630
12
41,221,059
7
16
31,018,188
130, 676,262
6
8
26,887,189
90, 516,644
Keturns showing no net income:
Size of deficit—
Under $25 000
$25,000 under $100,000
$100,000 under $500,000 _
$500 000 under $1 000 000
$1,000,000 under $2,000,000
$2,000,000 under $3,000,000
$3,000,000 under $4,000,000
$4,000,000 under $5,000,000
$5,000,000 and over
Total for returns showing no net income
181,032 2, 223,925, 993
177,738
1,962,628,095
197,186 2,168,710,302
Grand total—net income less deficit
417,421 5,362,726, 299
430,072
7,621,055,602
455,320 7, 504,692, 587
51
STATISTICS OP 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 1928, inclusive—
Continued
1927
Distribution
Size of net income:
Under $1,000
$1,000 under $2,000_
$2,000 under $3,000
$3,000 under $4,000
.__
$4,000 under $5,000
___
$5,000 under $10,000
$10,000 under $15,000.
$15,000 under $20,000
$20,000 under $25,000.
$25,000 under $50,000
$50,000 under $100,000
$100,000 under $250,000
$250,000 under $500,000
$500,000 under $1,000,000...
$1,000,000 under $5,000,000.
$5,000,000 and over
Total for returns showing net income.
Size of deficit:
Under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $10,000
$10,000 under $15,000
_
$15,000 under $20,000.
$20,000 under $25,000
$25,000 under $50,000.
$50,000 under $100,000
$100,000 under $250,000
$250,000 under $500,000
$500,000 under $1,000,000...
$1,000,000 under $5,000,000.
$5,000,000 and o v e r . . .
Total for returns showing no net income
Inactive corporations; no income data reportedGrand total—net income less deficit
Number of
returns
70,299
52,044
26,470
15, 048
9,914
27, 690
11,387
9,912
6,217
12, 518
8,299
5,823
2,047
1,139
855
187
259, 849
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
$27,806,
79, 589,
64, 351,
52, 633,
44, 367,
197,100,
137, 633,
165, 701,
140,165,
447,199,
580, 909,
901, 979,
714,494,
788, 890,
1, 700, 282,
2, 938, 777,
1928
Number of
returns
68,466
42,161
35, 930
19, 392
11,811
29,876
13, 707
8,268
6f953
12,480
8,734
6,194
2,267
1, 286
1,029
229
8, 981,884, 261 268, 783
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
54,633
24,811
16, 576
11,907
8,827
23,457
10, 424
5,789
3,619
7,707
3,990
2,048
557
287
186
10
$28, 667, 760
62, 624, 798
90,128,066
66, 724, 327
52, 757, 599
211, 526, 272
168, 261, 530
143, 246,122
156,097,554
445. 894,631
609,179, 215
959, 922, 545
794, 020, 678
898, 405,169
2,119,925,678
3, 810, 359, 213
10,617,741,157
21,901,102
36,402, 854
41,173, 010
41,417, 367
39, 568, 299
166, 745, 650
127, 633, 647
100, 067,053
80, 838,677
268, 262,158
276,902,138
311, 303, 871
193, 694, 881
200, 947, 313
342, 217, 717
142,048,511
165, 826
49,356
2,471, 739, 376 174, 828
52, 281
2, 391,124,248
475, 031
6, 510,144, 885
8, 226, 616,909
495,892
52
STATISTICS OF INCOME
ESTATE-TAX RETURNS
The following tables are compiled from estate-tax returns filed
with the bureau in the 12 months ending December 31, 1929. They
do not, however, represent 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 rather than on the distributive share.
The gross estate as defined by statute includes certain transfers
such as those 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. Under
the previous revenue acts the specific exemption was $50,000. Estatetax returns filed under the revenue acts of 1926 and 1928 are allowed
a tax credit not to exceed 80 per cent of the total Federal estate tax
for estate, inheritance, legacy, or succession taxes made to any of the
several States, Territories, or the District of Columbia. Under the
revenue act of 1924 (effective June 2, 1924) the tax credit 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
and prior to any adjustments that may be determined upon through
investigation and audit. The tax shown does not correspond with
the actual receipts of taxes during the period for the reason that
payments may be made at a later date than the filing of the return,
and for the further reason that field investigation and office audit
may disclose deficiency taxes or excess payments which are not
reflected in these tables.
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.
STATISTICS OF INCOME
53
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 acts of 1926 and 1928.)
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.
Ta,ble 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.
54
STATISTICS OF INCOME
TABLE 1.—Estates of resident decedents—Form of property and nature of deductions,,
[Returns filed from Jan. 1 to Dec. 31, 1929]
No net taxable estate
Total
8,582
Number of returns..
Total deductions
1,756
14.83
$536. 470
44,745,686
46,213,692
1.17
1.20
101
53, 111
.01
1.96
783,057
3, 648,420
.29
1.33
149, 376, 798
263,141, 014
3.89
6.85
91,019
3.36
4,320,639
15,762,027
1.57
5.74
503,477,190
1,860, 796, 041
13.11
48.40
144, 231
419,274
5.33
15.49
24, 514,143
70, 380, 255
8.93
25.63
Amount
Per
cent
Amount
19 83 $77,991, 334
Per
cent
28.40
563, 505
20. 82
94,894, 398
34.56
381,106,477
124 739 521
9.92
2 9.5
465,607
845 698
17. 21 35,162, 015
31 25 17,275,633
12.80
6.29
191,276,143
4.98
242, 904
8.98
15, 556, 771
5.67
102,635,598
2.67
51, 257
1.89
5, 487,696
2.00
10 525 615
9,7
427,174
.16
98,888,746
2.57
500
27,805,221
3,843,514,150 ; 100.00
2,705,941
10.12
100.00
2,364,273,231 ' 61.51
Mortgages, notes, cash, etc.
Insurance
(gross) property ($52,189,382
Jointly owned
distributed by form of property)
\
Miscellaneous property
Transfers made in contemplation of or
intended to take effect at or after deathGeneral power of appointment exercised
by will or by deed in contemplation
of death
Property from an estate taxed within 5
years; value at date of death of present
decedent
_
Nature of deduction:
Insurance exemption._
Funeral and administrative expenses
Debts, unpaid mortgages, etc
Property from an estate taxed within 5 years; value at date of previous decedent's death
Charitable, public, and similar bequests
_
Specific exemption..
68
$570, 068,819
Investments in bonds and stocksFederal Government bonds—
Wholly tax-exempt
Partially tax-exempt
State and municipal bonds,
wholly tax-exempt
All other bonds
_
Gross estate over
$50,000
under
Per
cent
Form of property:
Real estate
Total bonds
Capital stock in corporation
Total bonds and stocks
$50,0C 0
Amount
Distribution
Total gross estate
Gross estat 3
.02
100. 00 274,600,242
1
753,325 !
172,435
987,590 L_
9,249, 707
13, 568,931
80,474, 353
85,127, 551
500
25,552,396
153,677, 713
846,750,000
3,000
5,800,000
35,369, 006
171, 500,000
7, 716,850
335, 714,393
54,223,134
150, 696,080
350,841,290
1,641,315,768 I
Net taxable estate
2,268,323,442
Total tax
_
165,413,851
Tax credit for payments of estate, inheritance, legacy, or succession taxes
actually made to any of the several
States, Territories,
or District of
Columbia1
122,110,369
43,303,482
Net tax after deducting tax credit
„.
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, 1926) and to 80 per cent of the total tax after the
effective date of the revenue act of 1926.
STATISTICS OF INCOME
55
showing amounts, number of estates, and relative percentages, by size of net estate
[Returns filed from Jan. 1 to Dec. 31, 1929]
Size of net estate
Under $50,000
$50,000 u n d e r
$100,000
$100,000 u n d e r
$200,000
$200,000 u n d e r
$400,000
$400,000 u n d e r
$600,000
2,288
1,18S
1,132
998
414
Amount
$86,311, 591
Per
cent
Amount
24.73 $55,007,708
Per
cent
Amount
21.58 $63,532,633
Per
cent
Amount
18.47 $77,409,284
Per
cent
Amount
Per
cent
16.77 $36,458,753
12.37
1,284,556
7,370,828
.37
2.11
1,437,503
4, 776, 960
.56
1.87
1, 741,303
5, 576,976
.51
1.62
2,735,312
6,904,153
.59
1.50
2,418,954
4,186,172
.82
1.42
5, 551, 684
28,812, 559
1.59
8.26
4,380,672
22, 977,602
1.72
9.02
6,329,717
28,795,812
1.84
8.37
10,330,030
42, 759,820
2.24
9.26
9,128,052
29,156,642
3.10
9.89
43,019,627
103,041,285
12.33
29.52
33,572, 737
87,491,710
13.17 42,443,808
34.33 137,107,359
12.34 62, 729,315
39.87 195,414,716
13.59 44,889,820
42.32 140, 550, 589
15.23
47.69
41.85 121,064,447
47.50 179, 551,167
52,21 258,144,031
55.91 185,440,409
62.92
60,241,420
17,232,272
17.26
4.94
39,125,141
11,140,620
15.35
4.37
49,271,210
13,566,490
14. 33
3.94
57,424,889
17,286,723
12.44
3.74
29,642, 582
9,392,989
10.06
3.19
1 19,486,943
5.58
13,760,626
5.40
17,782,496
5.17
24,851,376
5.38
12,869,389
4.37
|
10,440,839
2.99
7,675,248
3.01
11,547,956
3.36
15,969,417
3.46
14,336,730
4.86
1,301,138
.37
533, 799
.21
1,940,070
.56
1,886,728
.41
810,862
.27
1.96
100.00
| 146,060,912
7,964,023
j 349,039,138
6, 560,115
2.28
100. 00 254, 867, 704
2.58
6,734,260
100. 00 343,926,282
8, 718,069
1.96
100.00 461,690,517
1.89
5,786,951
100.00 294,738,665
5,655,119
10,847, 567
21,913,550
6,756,562
14,354,063
29,660,353
8,239,403
18,065,177
38,152,913
3,660,438
10, 709,166
21,257,640
i
i
9,050,189 —
15 589 426
32,956,107
j
6,896, 707
5,265,032
5,657,408
7,472,752
5,129,977
10, Oil, 995
223,900,000
6,099,385
117,950,000
14,642,955
112,850,000
9,966,396
99,600,000
7,608,002
41,350,000
298,404,424
! 167, 730,653
183,921,341
181,496,641
89,715,223
50,634, 714
507,182
87,137,051
1,149,281
160,004,941
3,119,498
280,193,876
7,709,929
205,023,442
7,135,293
339,389
167, 793
821,455
327,826
2,262,673
856,825
5,607,842
2,102,087
5,118,436
2,016,857
56
STATISTICS OF INCOME
TABLE 1.—Estates of resident decedents—Form of property and nature of deduc
net estate—
Size of net estate
Number of returns
.
Distribution
Form of property:
Real estate
Investments in bonds and stocksFederal Government bonds—
Wholly tax-exempt
Partially tax-exempt
State and municipal bonds,
wholly tax-exempt
All other bonds
Total bonds
__
Capital stock in corporation
Total bonds and stocks
Mortgages, notes, cash, etc
__
Insurance (gross)
Miscellaneous property
Transfers made in contemplation of or
intended to take effect at or after deathGeneral power of appointment exercised
by will or by deed in contemplation of
death
_
Property from an estate taxed within 5
years; value at date of death of present
decedent
_
Total gross estate
Nature of deduction:
Insurance exemption
Funeral and administrative expenses
Debts, unpaid mortgages, etc
Property from an estate taxed
within 5 years; value at date of
previous decedent's death
Charitable, public, and similar bequests
,
Specific exemption
Total deductions
Net taxable estate
Total tax
Tax credit for payments of estate, inheritance, legacy, or succession taxes
actually made to any of the several
States, Territories, or District of
Columbia *_ _ __
Net tax after deducting tax credit
$600,000 under
$800,000
$800,000 under
$1,000,000
$1,000,000 under
$1,500,000
221
137
149
Amount
$33,808,003
Per
cent
Amount
15.62 $18 211,262
Per
cent
Amount
Per
cent
10.76 $28, 726, 506
11.93
3,338, 309
3,840, 329
1.54
1.77
1,274,912
1,681,459
.75
.99
3, 542, 324
3, 262,876
1.47
1.36
8, 903, 626
14, 715, 982
4.12
6.80
12,406,091
14, 726, 703
7.33
8.70
13,567,311
14, 279, 386
5.63
5.93
17.77 34, 651,897
50.06 134,181,627
14.39
55.73
67.83 168, 833, 524
70.12
30, 798,246
99,419,457
130, 217, 703
14.23 30,089,165
45.95 84,748, 561
60.18 114,837, 726
20,316,880
6, 798, 259
13,234,485
9.39
3.14
6.12
12,241, 582
6,516,714
8,885,089
7.23
3.85
5.25
20,816,739
6,176,827
6, 379, 524
8.64
2.57
2.65
6, 716,034
3.10
6,033,570
3.56
4,048,014
1.68
1, 389,953
.64
22, 660
.01
1,882, 231
.78
1.81 2, 549,375
3,905, 385
216, 386, 702 100. 00 169,297,978
1.63
1.51 3,919,191
100.00 240, 782, 556 100.00
2,135,458
2,362,470
2,314,470
7,621,837
17,238,477
7,307, 512
16,262,080
9,012,071
19,727,884
3,276, 500
1,707, 534
2, 939,192
11, 582,835
22, 200,000
5, 348,706
13, 700,000
11,529,041
14,900,000
64,055,107
46,688,302
60,422,658
152, 331, 595
6,141, 238
122,609, 676
5,637,199
180,359,898
9, 734, 791
4,472, 058
1,669,180
4,091,286
1, 545,913
7,020,805
2, 713,986
1
Limited to 25 per cent of tbe 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.
57
STATISTICS OF INCOME
tions, showing amounts, number of estates, and relative percentages, by size of
Continued
Size of net estate
$1,500,000 under
$2,000,000
$2,000,000 under
$2,500,000
$2,500,000 under
$3,000,000
79
41
29
Amount
Per
cent
Amount
Per
cent
Amount
Per
cent
i
$3,000,000 under
$3,500,000
$3,500,000 u n d e r
$4,000. 300
12
14
Amount
i
Per
cent
Amount
Per
cent
$18,263,652
10.41
$7, 922,145
6.65
$7, 527, 734
8.09
$5,478,124
12.11
$5,151, 940
7.32
3,110, 462
1, 537, 080
1.77
.88
2, 665, 686
930, 552
2.24
.78
6, 240, 554
258, 720
6.70
.28
1, 036,192
325, 286
2.29
.72
825,147
418, 474
1.17
.59
10, 502, 660
11, 897, 675
5.99
6.78
10, 390, 958
7, 483,102
8.73
6.28
10, 840,487
4, 333, 773
11.64
4.66
4, 055,126
2, 502, 725
8.97
5.53
3, 974,103
1, 981,933
5.65
2.82
27,047,877
95, 503,959
15.42
54.43
21,470, 298
71, 306, 584
18.03
59.89
21, 673, 534
48, 291, 953
23.28
51.88
7, 919, 329
25, 730, 931
17.51
56.89
7,199, 657
47,239,020 j
10. 23
67.11
122, 551, 836
69.85
92, 776, 882
77. 92 69, 965,487
75.16
33, 650, 260
74.40
54,438, 677
77.34
4,100,113
208, 010
990, 637
9.07
.46
2.19
2, 346, 477
965,102
6, 022, 202
3.33
1.37
8.56
581, 207
1.29
1, 461, 517
2.08
70,385,915
100.00
13, 388,036
4, 268, 015
9, 984, 309
7.63
2.43
5.69
7, 622, 982
2,097, 696
3, 731, 586
6.40
1.76
3.14
3, 928, 228
1, 978, 510
3, 397, 356
4.22
2.13
3.65
1, 342,244
.76
4, 762, 231
4.00
2,437,478
2.62
3.23
158, 869
.13
3, 848,871
4.13
218, 695
.48
100. 00 119,072, 391
100. 00
93, 083, 664
100. 00
45, 227,046
100.00
5, 661, 224
175,459, 316
1, 574,590
653, 271
460, 877
40,000
814,454
7,222, 745
10,148,862
4, 289,452
8, 720, 233
2, 688, 678
3, 315,472
1, 586, 209
1, 051,216
2, 648,301
10, 732, 397
4,384, 664
158,869
3,426,455
201, 021
6, 702, 966
7,900,000
9,445, 906
4,100,000
1, 852, 289
2, 900,000
2, 337, 084
1, 200, 000
37,933, 827
27, 367,731
14,643, 771
6,415, 530
17, 871, 787
2,276,635
1,400,000
137, 525,489
8, 703, 785
91, 704,660
6,443,103
78,439, 893
5, 974,832
38,811,516
3,197, 544
52, 514,128
4, 635, 836
6, 250, 956
2,452, 829
4,413, 247
2,029, 856
4,445,456
1, 529,376
2, 098, 218
1, 099, 326
2, 821,195
1, 814,641
58
STATISTICS OF INCOME
TABLE 1.—Estates of resident decedents—Form of property and nature of deduc
net estate—
Size of net estate
$4,000,000 under
$5,000,000
$5,000,000 under
$6,000,000
14
10
Number of returns
Distribution
Form of property:
Real estate
Amount
Per cent
Amount
Per cent
7.33
$6,921,963
10.82
2, 488, 070
257,304
4,438, 580
523,800
3.20
.33
5. 70
.67
337, 934
479, 425
2,681, 604
3, 580, 904
.53
.75
4.19
5.60
Total bonds.
Capital stock in corporation
7, 707, 754
40,661,823
9.90
52.25
7, 079, 867
42, 580,218
11.07
66.55
Total bonds and stocks
48, 369, 577
62.15
49, 660,085
77.62
2,891, 592
1,144, 087
7, 571, 343
3.71
1.47
9.73
3,406,158
539, 055
2,680,284
5.33
.84
4.19
3,032, 327
3.90
Investments in bonds and stocks—
Federal Government bonds—
Wholly tax-exempt
Partially tax-exempt
State and municipal bonds, wholly tax-exempt .
All other bonds
Mortgages, notes, cash, etc _
Insurance (gross)
Miscellaneous property
Transfers made in contemplation of or intended to
take effect at or after death
General power of appointment exercised by will or by
deed in contemplation of death . .
Property from an estate taxed within 5 years; value at
date of death of present decedent
Total gross estate
Nature of deduction:
Insurance exemption
.
Funeral and administrative expenses
Debts, unpaid mortgages, etc
Property from an estate taxed within 5 years; value
at date of previous decedent's death
__
Charitable, public, and similar bequests
Specific exemption
Total deductions
Net taxable estate
-- -- -Total tax
Tax credit for payments of estate, inheritance, legacy,
or succession taxes actually made to any of the
several
States, Territories, or District of Columbia 1
Net tax after deducting tax credit
$5,702,307
1
331,000
.43
8, 784,249
11.28
767,632
1.20
77, 826,482
100. 00
63, 975,177
100.00
147,010
3,611,573
2,611,448
89, 055
2,685, 558
2,156, 647
7, 541, 563
1,873,090
1,400,000
699,329
2,045,000
1, 000, 000
17,184,684
8, 675, 589
60,641, 798
5, 739,349
55, 299, 588
5,829,937
4, 473,136
1,266,213
4,139,144
1,690,793
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.
59
STATISTICS OF INCOME
tions, shoioing amounts, number of estates, and relative percentages, by size of
Continued
Size of net estate
$6,000,000 under
$7,000,000
$7,000,000 under
$8,000,000
$8,000,000 under
$9,000,000
$9,000,000 under
$10,000,000
$10,000,000 and
3
3
2
16
7
Amount
Percent Amount Percent. Amount
Percent Amount Percent Amount Percent
3.76
$475,150
35,151
.12
4,313, 666
328,140
15.33
1.17
4,676, 291
17,703, 208
16. 62
62.92
95.77
22,379,499
.52
.23
.21
715, 085
1,133,086
$6,387,138
12.14
$762,710
3.27
$1,058,145
839 396
482,304
2,633,354
5, 504,713
1.60
.92
5.00
10.46
5,151
115, 500
2,500
.02
.50
.01
9,459,767
30,399,226
17.98
57.79
123,151
22,188,690
.53
95.24
39,858,993
75.77
22,311,841
3,667, 409
439,195
1,442,151
6.97
.83
2.74
120,824
53, 669
48,691
592, 225
1.13
218,269
.42
52,605,380
100. 00
over
2.27 $26,424,267
5.68
1, 330,182
6.35
776,791
527,872
3.70
2.52
7, 280,581
218,112
19, 736, 813
12,396, 325
1.56
.05
4.24
2.66
2, 634,845
16,006,472
12.57 39,631,831
76.36 350,429,124
8.51
75.29
79.54
18,641,317
88.93 390, 060, 955
83.80
2.54
4.03
875, 335
762,656
197, 318
4.18
3.64
.94
13, 336,173
6, 051,301
21,027, 577
2,852,208
10.13
9, 228
.04
3, 258,172
5, 287,847
1.13
28,138,023
100. 00
20,961,004
100. 00 |465, 446, 292
100. 00
1, 298, 998
699, 645
40,000
996,676
282, 509
106, 826
13,880,867
29, 637,491
175, 000
300, 000
300, 000
200, 000
4 599 383
12, 738, 422 j
1, 600, 000
2.87
1.30
i
23, 297, 735
100. 00
1
40,000
609,480
439, 064
!
79,910
1,929,358
2,415, 359
;
1
218,269
1, 770, 000
700,000
1
|
7,112, 896
!
!
I
45,492,484
5,133, 297
!
4,106, 637
1, 026, 660
3667666"
1, 388, 544
2, 473, 643
1,819,185
62, 562, 989
21,909,191
2, 595, 063
25, 664, 380
3, 250, 088
19,141,819
2, 543, 945
402, 883, 303
70,232 661
1,685,611
909,452
2,178, 967
1, 071,121
2, 035,156
508, 789
.1
107095—30
5
.
53 728 702
16,503,959
I
TABLE 2.—Estates of resident decedents—Distribution by States and Territories and by estates subject to tax and estates not subject to tax,
showing number, gross estate^ net estate, deductions, total tax, tax credit, and net tax after deducting tax credit
S
[Returns filed from Jan. 1 to Dec. 31, 1929]
Estate subject to tax
Total
number Aggregate
of
gross estate
returns
States and Territories
Alabama
Alaska
Arizon a . .
._
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...
$17, 752, G77
11
29
667
64
248
32
95
120
...
•654
143
155
87
94
71
69
126
570
262
113
38
224
21
103
54
466
11
Number
Gross estate
50
$16, 376, 757
$7, 301,088
1,335, 268
6, 608, 299
222, 78^, 188
23, 780,856
101, 957, 098
54,041, 664
20, 231,372
49, 312, 021
26, 583, 639
3,888,496
697,192
233,383,918
37,834,903
32, 285, 363
16, 988. 463
28,148; 574
19, 706, 580
24,656,187
38,118.264
216,862,141
111,407,300
58, 328,157
5,251,147
86, 609, 034
4,001,514
14,318,894
7,462, 654
14,816, 261
188,413,206
4, 287,488
1,063,431,825
26.053.940
1, 626,238
143, 785,049
795,274
3, 441,460
85, 856,473
8, 303,306
37, 222, 313
5, 502,119
7,962, 042
25,149, 551
11,283,442
1, 706, 623
523, 777
101,264,804
14, 634,163
15,399, 775
8. 075, 236
14,470,141
7.862,172
10, 003, 248
16,831,999
78,893, 997
39,891, 693
22, 566, 655
3, 900,110
29, 687, 035
3, 030,884
8,955,140
1,086,653
7,449, 946
70, 774,080
1, 636.440
336, 293, 986
10, 229,362
1,002, 393
53,840,425
1,680,4G4
7
22
8, 203, 798
240,814, 395
531
25,827, 948
48
109,849, 726
201
54, 642,978
27
24, 796, 773
63
87
53, 703,148
62
28, 701, 708
10
3, 993, 607
4
873,979
261,981. 019
477
42, 736; 909
105
98
40, 485,885
66
19, 324, 676
75
30,285, 514
54
22,801,476
56
27, 334, 207
102
41, 521,883
459
232, 631,647
118. 772, 074
216
98
60,424, 809
28
7, 001, 500
94, 256,184
176
14
4, 758,869
72
17, 953,474
5
7, 905,492
40
16, 675, 563
202, 586,415
385
4, 549, 722
8
, 104, 318,240 1,384
59
23,820,86S
8
2,824, 418
301
156,705,823
Deductions
Net taxable
estate
9,075, 669
Estate not subject to tax
Total tax
$252,903
539, 994
10,458
3,166,839
89, 427
136, 925, 715 7, 751, 433
15,477, 550
1.109, 206
64. 734, 785
3, 309. 882
48', 539, 545 6, 846, 739
12,269,330
440, 017
24,162, 470
967,131
596, 310
15, 300,197
91,477
2,181, 373
2,082
173, 415
7, 533, 354
132.119,114
1, 348, 550
23, 200, 740
16, 885, 588
653,228
8, 913, 227
357, 722
13.678,433
517, 385
11,844,408
418,064
14, 652, 939
598, 519
21, 286, 265
722,252
7, 297,359
137, 968,144
4,869,876
71,515,607
1,985,011
35. 761, 502
20,192
1,351,037
56,921.999
3, 203, 341
17, 292
070; 630
101,854
5, 363,754
492,665
6,376, 001
252, 420
7. 366, 315
7, 566, 794
117,639,126
96, 720
2, 651, 048
727.137, 839 69,171,814
15, 824, 578
805, 073
623, 845
12,072
4, 535,822
89,944,624
Net tax
after
Tax creditl deducting
tax credit
$4, 348
Number Gross estate Deductions
$1,375,920
$248, 555
2,382
8,070
26. 578
62, 849
6,112,183 1,639,250
232, 423
876, 783
2, 091,469 1,218,413
5, 477, 389 1,369,350
425, 210
14, 807
138,740
828, 391
125, 867
470, 443
72, 8S9
18,588
416
1,666
5, 875. 255 1, 658, 099
726, 981
621, 569
228,889
424,339
161, 593
196,129
115,984
401, 401
155, 561
262, 503
128, 725
469, 794
250, 637
471, 615
5.690,061 1, 607, 298
3, 665, 710 1, 204,166
802, 696
1,182, 315
6,524
13, 668
2,065,411 1,137,930
3,522
13, 770
51,158
50, 696
492,404
261
64,122
188,298
5, 252,410 2, 314, 384
29,416
67, 304
53, 751, 691 15. 420,123
491,848
313, 225
2,414
9,658
3,181,678 1, 354,144
4
7
136
16
47
5
32
33
15
1
3
177
38
57
21
19
17
13
24
111
46
15
10
48
7
31
3
14
81
3
282
24
6
84
$1, 567,815
345,196
441,673
1,595,499
2,046,057
18, 032, 207 22, 658, 657
2,047,092
2, 621,459
7,892,628
9,143,181
601,314
698, 512
4, 565, 401 5, 600, 019
4, 391,127
5, 543,178
2,118, 069
2,463, 415
105,111
159, 747
176,787
352, 771
28, 597,101 34,480,175
4, 902, 006 5, 922, 673
8,200. 522 10,899,908
2, 336,213
2,902,159
2,136, 940
2, 678, 251
3,094,896
4, 576,833
2, 678,020
3, 403, 619
15, 769, 506
7,364, 774
2,096, 65?
1, 750, 353
7,647,150
757,355
3, 639, 580
442,838
1,859, 302
14,173, 209
262.234
40, 886; 415
2, 766, 928
1,198,180
12,920, 774
3, 367,033
4, 299, 948
19, 225, 478
8,946,465
2, 606, 378
2,272,612
9, 233, 696
965, 272
4,192, 040
641,352
2,070,478
18,661,114
408,347
50,898, 597
3,638,227
1,455, 852
15,807,645
3
oa
GO
GO
3
o
o
Oklahoma
Oregon
Pennsylvania
Rhode Islan d
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Total
45
52
853
85
34
21
58
206
16
35
80
64
71
119
8
10,93 i, 268
13, 071, 501
421,560,371
78, 826, 596
9, 274, 453
3, 977, 992
12,971,714
50, 223, 374
4, 643, 505
10, 634, 570
25, 781,154
16, 968,966
26, 797, 266
38, 063,258
2, 285, 294
31
34
689
74
25
15
44
144
12
26
60
43
60
98
5
8, 582
3, 843, 514,150
6,758
9, 055, 081
10, 771,823
389,046, 227
77, 437, 458
7,974, 365
3, 279,810
11,154,640
42,747.111
3, 87l| 159
9. 555,907
21,189,654
13,578,310
25,143, 751
34,888,179
1,142, 512
3,566,207,967
5,391,645
5,123,668
134, 490, 532
14, 902, 560
3,879,790
1,906,393
6,124,626
21,228,414
1,626,606
6,241,615
9,254,913
6,446,605
10,189,624
17,641,020
608,709
!
!
!
;
i
|
i
i
|
2,193, 257
1,876,187
2, 299, 678 3, 472, 355
V2, 514,144 39,022,241
1,604,799
,389,138
1, 300, OSS 1,647,405
838,691
698,182
2,510,867
1,817,071
7, 476, 203 9, 896, 888
' 822, 733
772, 346
1.453, 667
1,078,663
4, 591, 500 5, 385. 864
3, 390, 626 3, 942,122
1,920,912
1,653,515
3. 905, 825
3,175,079
1, 366, 600
1,142, 782
3, 663, 436
5,648,155
254, 555, 695
62, 534, 898
4, 094, 575
1,373,417
5,030,014
21, 518, 697
2, 244, 553
3. 314, 292
11'. 934, 741
7,131, 735
14,954,127
17, 247,159
533.803
1,297,884,525 j 2,268,323,442
165,413,851
1
Credit for payment of estate, inheritance, legacy, or succession taxes, made to any of the several States, Territories, or District of Columbia. (Limited to 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.)
1
o
CD
3
o
o
TABLE 2~A.—Estates of resident decedents—Date of death after t'ebruary 26. 1926.t taxed under ike revenue ads of 1926 and 1928—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 to Dec. 31, 1929]
Estate subject to tax
States and Territories
A labama
AHuka
Arizona
Arkansas
California,
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio.-.
Total
number
of
returns
10
28
641
63
241
32
77
117
7*3
U
646
128
152
81
94
70
67
125
539
258
113
38
218
20
101
7
47
461
9
,644
76
14
382
Aggregate
gross estate
Number
Gross estate
$17, 670, 058
41)
$10,21)4,738
1, 591, 270
8,115,276
237,823, 766
25, 760, 504
109, 270,879
54. 642, 978
22,978, 009
53, 337, 740
28, 607. 066
3, 993, 607
873, 979
6
21
515
47
196
27
55
85
61
10
4
474
96
97
60
75
53
55
101
448
214
98
28
170
14
72
5
38
382
261,182,030
41,822, 018
40, 293, 714
18, 862, 997
30, 285, 514
22, 703, 725
27,122. 268
41, 395^ 461
230, 565. 082
117,835,840
60,424.806
7, 001, 500
92, 914, 700
4, 720, 669
17, 849, 680
7,840,910
16,142, 973
202,123,894
4, 443, 025
1.101,563,911
28,245,141
2, 824. 418
156, 451, 710
,372
56
8
300
Deductions
$7, 23 •), 907
741,532
1,246,074
3, 375,142
6,519.777
84, 650, 675
220,861,516
8, 240,198
23,715,412
36, 935,055
101,522,830
5,502,119
54, C41,664
7. 522, 912
19, 537, 794
25, 0:0, 754
48, 996, 411
11,224,268
26,488, 997
1, 700, 623
3, 888, 496
523, 777
697.192
233, 014, 906 101, 096, 099
14.144, 000
37, 220. 626
15,348, 876
32, 227, 402
7,751,309
16, 526, 784
14.470,141
28,148, 574
7,794.487
19. 608, 829
9. 937, 729
24, 525, 204
16.717,618
37,991,842
78, 210, 916
216, 052, 780
39, 524,426
110,626.690
58.328,157 | 22, 568,655
5,251,147 I
3,900,110
29, 286, 000
85,267,550 [
3, 030, 881
4, 001, 514
8,955,140
14,318,894
7.462,654
1,086,653
7, 346, 227
14,664,611
70, 597, 243
188,149,028
1, 586,440
4. 232. 280
335,124,248
,081,506,161
9, 935,999
25, 730 321
1,626,238
1,002,393
143, 704, 332
53, 784, 575
Net taxable
estate
$i), 058, 831
Estate not subject to tax
Net tax
T o t a l rax
alter
! T a x credit i I deducting
tax credit
$252,. 735
$4, 348
10, 104
504.542
89,205
3,144, 635
62, 793
7, 741, 922 6,111,048
136, 210, 841
1, 109,163
15, 473, 214
876, 772
64,587,775
3,308, 204
2, 091, 426
48, 539, 545 6, 846, 739 5,477,389
12, 014, 882
436, 355
11, 780
23, 975, 657
964, 300
138,740
15,264,729
595,955
470,443
72, 889
2,181,873
91,477
1,666
173,415
2,082
7, 530, 622 5, 875, 255
131,918,807
1,347,309
621, 524
23, 076, 626
653,157
424, 339
16, 878, 526
356,190
196,011
S, 775,475
401, 401
13, 678, 433
517,385
262, 428
11,814,342
417,764
469, 794
14, 587, 175
597,710
21, 274, 224
722,132
471,615
7, 296, 097 5, 689, 778
137,841.864
71,102, 264
4, 861,476
3,664,517
35,761,502
1,985,011
1,182, 315
20,192
1, 351,037
13,668
55,981,550
2,065, 295
3,181,180
970, 630
13, 770
17, 292
101, 854
5, 363, 754
50,696
6,376, 001
492,665
261
7,318,384
251,940
64,002
117, 551, 785 7, 565,920
5,252, 284
2, 615, 840
96, 668
29,416
726, 441, 913 69,160, 672 53, 748,986
15, 794, 322
804, 770
491,823
623, 845
12,072
9,658
4, 535,424
89,919,757
3,181,678
Number Gross estate Deductions
$248, 387
2,116
26,412
1, 630,874
232, 391
1,216, 778
1,369.350
42i; 575
825, 560
125, 512
18, 588
416
1,655, 367
725, 785
228, 818
160,179
115, 984
155, 336
127,916
250, 517
1, 606, 319
1,196, 959
6,524
1,115,885
3,522
51,158
492,404
187.938
2,313, 636
67,252
15,411, 686
312,947
2,414
1, 353, 746
4
7
126
16
45
5
22
32
15
1
3
172
32
55
21
19
17
12
24
91
44
15
10
48
6
29
2
9
79
2
272
20
6
82
$1,375,920
$1,567,815
345,196
1,595,499
16, 962, 250
2, 047, 092
7, 748,049
601,314
3,440,215
4, 341, 329
2,118,069
105, 111
176,787
28,167,124
4, 601,392
8,066. 312
2,336,213
2,136,940
3, 094,896
2, 597, 064
3,403,619
14,512,302
7, 209,150
2, 096, 652
1, 750, 353
7, 647,150
719,155
3, 530, 786
378,256
1,478. 362
13, 974; 866
210, 745
39, 997, 750
2, 514,820
1,198,ISO
12, 747, 378
441,673
2,046,057
21,372,712
2,621.459
8,959; 706
698, 512
4,320,601
5,489,696
2,463,415
159, 747
352, 771
34, 007,074
5, 597, 044
10, 736, 927
2,902,159
2,678,251
4, 576, 833
3,2S5,453
4,299,948
17,660, 953
8. 783, 219
2,606, 378
2,272, 612
9, 233,696
910,972
4,049, 707
465,108
1,643,844
18,354, 799
279,498
49, 794, 523
3,306,023
1,455,852
15, 619, 420
1
O
3
o
o
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee.Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Total..
1
i
j
j
i
\
!
. _|
i
!
!
|
I
I
j
10, 931, 268
12, 889, 434
420,696,199
78, 826, 596
9, 190, 399
3, 795, 955
12,641,751
49, 707, 125
4, 643, 505
10, 559, 471
25, 727, 037
16,871,252
26, 585, 003
37.942,959
2, 285, 294
31
33
681
74
24
14
42
141
12
25
60
42
97
5
9, 055, 08 i
10, 589, 756
388,182,055
77.437, 458
7,890,311
3,174.218
10, 824, 677
42. 475, 109
3,871, 159
9, 480, 808
21,189, 654
13, 480, 626
24, 931, 488
34,828, 974
1.142,512
8, 368 I 3, 822, 574, 969
6,637
3,552,609,311
45 i
51 |
845
85 !
33 I
19 j
56 I
200 I
16 |
34 j
79
f3
68
117
8
5. 391, 645
4, 997, 720
133,849,610
14,902,560
3, 825, 987
1, 815, 258
5, 953,193
21, 037,150
1, 626, 606
6,191,615
9, 254, 913
6. 387, 902
10.033,347
17,586,489
608, 709
102, 046
3, 663,436
231, 341
5, 592, 036
254, 332, 445 20, 230, 337
7, 588, 123
62, 534, 898
180, 775
4, 064,324
30, 647
1, 358, 960
138, 933
4, 871, 484
734,638
21, 437, 959
57, 640
2, 244, 553
91,102
3, 289, 193
532,150
11,934,741
207, 215
7, 092, 724
675, 365
14, 898, 141
548, 807
17, 242, 485
12,2-U
533, 803
14
30, 838
71, 208
46, 870
184, 471
13, 987, 780 6, 242, 557
5, 904, 656 1, 683, 467
61, 770
119,005
6,130
24.517
38,070
100,863
202, 360
532,278
12,013
45, 627
18,711
72, 391
110,840
421.310
45, 727
161,488
152. 084
523, 281
115, 286
433,521
2,449
9,792
1, 289, 389, 834 2, 263, 269, 477 165, 335,103 122, 102, 984 43, 232,119
164
11
9
5
14
59
4
9
19
21
11
20
3
1,731
Credit for payment of estate, inheritance, legacy, or succession taxes, made to any of the several States, Territories, or District of Columbia.
total tax under the revenue act of 1926.)
2,193,257
1,876,187
2, 299, 678 3,472, 355
32, 514,144 39, 022, 241
1, 604, 799
1,389,138
1, 300, 088 1, 647,405
762, 034
621,737
2, 510, 867
1,817,074
9, 601, 317
7,232, 016
822, 733
772, 318
1, 078, 663 1,453,667
4, 537, 383 5. 324, 513
3, 390, 626 3, 942,122
1, 653, 515 1,920,912
3, 817, 776
3,113, 985
1,366,600
1,142, 782
269, 965, 658 334,477, 055
(Limited to 80 per cent of tho
H
>>
o
o
o
o
00
TABLE 2-i$.—Eistdtts of resident decedents—Date of death after J ane ?:> I&zl4> and prior to b'cbruiity ^o} Wzto, taxed under the rtctnue act oj
1924—Distribution by States and Territories arid 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 to Dec. 31, 1929]
i
Estate subject to tax
Total
Aggregate
number gross
estate
of reNumber
turns
States and Territories
Gross
estate
Tax1
Total
tax
Net taxable estate
Deductions
Estate not subject to tax
credit
i
Alabama...
Arizona
Arkansas
California . . . . . . .
Colorado
Connecticut
Delaware
District of Columbia.
Florida
Georgia. .
Hawaii
Idaho
Illinois
Indiana
Iowa
.
Kansas
. . . . . _ . . . _
.
1
1
17
1
1
13
3
._ . . _
$82, 019
$65,181
$16,838
$168
1
1
9
1
1
89,194
88 522
1, 024,959
67,444
77, 718
53,742
66 318
650,362
63,108
60, 487
35,452
22,204
374,597
4,336
17,231
354
222
5,271
43
172
1, 533, 565
365 408
7
2
633,402
315,610
382,091
128, 797
251,311
186,813
3,631
2,831
89
88
1,971,
67,
77,
:::
_.
Louisiana
Maine
Maryland _.
M assachusetts
Michigan
Mississippi
Missouri
Montana- . . .
Nebraska
Nevada
New Hampshire
New Jersey
.
New Mexico
New York
North Carolina
North Dakota
1
194
522
542
444
718
$82,019
1
_._
266
166
8
27
3,604
2,831
6
1
900,163
49, 798
1, 005, 561
53,482
3
150,331
162,444
$1,110, 423
j
a
GO
i
1
5
82 218
327,316
54,739
269,981
27,479
57, 335
275
573
45
275
528
2
166, 389
2
166, 389
105, 602
60, 787
608
118
490
I
97, 751
80, 956
1
97, 751
67, 685
30, 066
300
75
225
1
31
2
2,066 565
560, 918
11
1
809, 361
485, 731
683,081
259, 927
126,280
225,804
1.262
979
4,774
283
1,193
3, 581
1
1
101, 022
38, 200
1
101,022
54,459
46, 563
465
116
349
22
5
$946, 583
i
::
64, 582
532,590
300,978
55 208
2, 754, 329
475,470
Deductions
4,136
32
129
82 218
477, 647
3
1
Gross
estate
$168
$88
56
1,135
11
43
1
8
1
7
..
Net tax
after de- Number
ducting
tax credit
_
2
2
1
12
2
1
151,650
160, 067
55,208
1,865,664
273,119
103,719
109,416
50, 000
1,169, 738
243,363
i
47,931
50, 651
5, 208
695. 926
29,756
i
480
507
52
11,142
298
120
126
2,705
25
1
80,956
81, 580
20
1
1, 257, 204
75,187
1,564, 525
82,138
38, 200
54,300
i
64,582
380, 940
140,911
176, 244
426,634
248, 856
10
3
888, 665
202,351
1,104, 074
271,892
360
381
52
8,437
273
1
I
i
Dhio
Oklahoma
Oregon
Pennsylvania
2
173, 396
1
4
182,067
542, 327
1
4
182, 067
542,327
125, 948
362,189
56,119
180,138
622
2,251
South Carolina
South Dakota
1
1
84, 054
105, 592
1
1
84,054
105, 592
53,803
91,135
30, 251
14,457
303
145
303
145
Texas
Utah
Vermont
Virginia
Washington
West Virignia
3
310,140
1
91, 653
59, 460
32,193
321
321
1
1
1
54,117
97, 714
93, 624
1
1
97, 714
93,624
58, 703
51,112
39,011
42, 512
390
425
98
106
292
319
140
13, 773, 266
74
8,151, 395
5, 444,146
2, 707, 249
37, 885
7,385
30, 500
498
517
2
173.396
188,225
2
218,487
238, 983
1
54,117
61,351
66
5,621,871
6,830,712
124
1,734
Wyoming
Total _ .
1
Credit for payment of estate, inheritance, legacy, or succession taxes actually made to any of the several States, Territories, or District of Columbia. (Limited to 25 per cent of
the total tax under the revenue act of 1924.)
^
Q
o
TABLE 2-C.—Estates of resident decedents—Date of death before June 2, 192%—Taxed under the revenue acts in force prior to the revenue act
0/ 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
2*
[Returns filed from Jan. 1 to Dec. 31, 1929]
[
Estate not subject to tax
Estate subject to tax
Total
number Aggregate
of re- gross estate
turns
Number
States and Territories
Alabama
Alaska...
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia _.
Florida
Georgia ___ _. _
._.
Hawaii.
Idaho._
Illinois.
Indiana
Iowa__
Kansas
Kentucky
Louisiana.
Maine..
Maryland ...
Massachusetts
_ ..
Michigan
Minnesota
Mississippi
-
Missouri..
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota.
Ohio
Gross
estate
Deductions
Net taxable estate
Total
tax
Number
Gross
estate
Deductions
. .
._
.__ ___ _
-. ._ _
.
... ... _
.
.
___ _
_
- - .- -_.
-
_
._
.. _ -
..
- __ _
_.
--
-
_.
"
- __
___-
^
7
$895,713
$555,436
$340 277 !
$4 940
2
$123,374
$175,522
501,129
4
356, 550
226, 771
129, 779
1,506
2
144, 579
183, 475
5
285,199
1
60,176
57, 039
3,137
31
4
225, 023
273. 857
1
94, 642
1
94, 642
59,174
35, 468
355
7
3
4
716, 771
437, 244
192,171
295, 290
2
4
1
4
286, 794
286, 961
57, 961
295, 290
113. 966
220,182
50, 899
218,325
172, 828
66, 779
7,062
76,965
2,457
668
71
924
1
1
130, 983
126,422
1
1
130, 983
126, 422
65, 519
114, 381
65, 464
12, 041
809
120
2
375, 316
1
294, 879
107, 340
187, 539
3,626
5
1, 240,462
346, 576
893, 886
21, 696
-
_
.
__
5
3
2
429,977
150, 283
134, 210
473,161
1
80, 437
81,108
2
108, 794
142, 333
367
1
1
57,432
51, 489
57,459
128, 849
1
49, 757
60, 312
5
1, 240,462
2
108, 794
2
1
161,543
51,489
2
100, 257
1
50, 500
50, 000
500
5
I
80,717
1
80,717
55,850
24, 867
398
1
104, 111
67,421
36, 690
CO
ao
co
163,185
162, 981
-
_.. _
.__
$1,019,087
__._
_.. .
-
_
9
6
a
o
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont.
_.
_
._
Washington
West Virginia
Wisconsin
Wyoming
Total
.
_
_.
_
.
.
.
_
__
.. _
...
_.
4
321, 845
4
321, 845
278,733
43,112
501
1
2
3
76, 445
329, 963
206,109
2
2
329, 963
180, 349
171,433
131, 804
158, 530
48, 545
2,171
485
1
75, 099
1
75, 099
50, 000
25, 099
251
2
2
118,639
120, 299
2
1
118,639
59, 205
105,165
54, 531
13, 474
4,674
74
7,165,915
47
5, 447, 261
3,100, 545
2, 346, 716
1
76, 445
76, 657
1
25, 760
56, 588
135
47
1
61, 094
88, 049
40, 863
27
1, 718, 654
2,123,476
1
o
)-4
o
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
00
[Returns filed from Jan. 1, to Dec. 31, 1929]
Size of net estate
No net taxable estate:
Gross estate under $50,000..
Gross estate over $50,000....
Net taxable estate:
Under $50,000
_.
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $400,000
$400,000 under $600,000
$600,000 under $800,000
$800,000 under $1,000,000....
$1,000,000 under $1,500,000..
$1,500,000 under $2,000,000..
$2,000,000 under $2,500,000..
$2,500,000 under $3,000,000. _
$3,000,000 under $3,500,000..
$3,500,000 under $4,000,000. _
$4,000;000 under $5,000,000..
$5,000,000 under $6,000,000..
$6,000,000 under $7,000,000..
$7,000,000 under $8,000,000..
$8,000,000 under $9,000,000..
$9,000,000 under $10,000,000.
$10,000,000 and over
Total..
Number
of returns
Gross estate
Deductions
68
1,756
$2, 705,941
274, 600, 242
$7, 716,850
335, 714, 393
2,288
1,189
1,132
998
414
221
137
149
79
41
29
12
14
14
10
7
3
3
2
16
349,039,138
254, 867, 704
343. 926, 282
461, 690, 517
294, 738, 665
216, 386, 702
169, 297,978
240, 782, 556
175, 459, 316
119, 072, 391
93,083, 664
45, 227, 046
70, 385, 915
77, 826, 482
63,975,177
52, 605, 380
23, 297, 735
28,138,023
20, 961, 004
465, 446, 292
298,404,424
167, 730, 653
183, 921, 341
181,496, 641
89, 715, 223
64, 055,107
46,688, 302
60,422, 658
37,933,827
27, 367, 731
14, 643, 771
6, 415, 530
17, 871, 787
17,184,684
8, 675, 589
7,112, 896
1, 388, 544
2, 473, 643
1,819,185
62, 562,989
8, 582
3,843, 514,150
Net taxable
estate
$50,634,714
87,137,051
160,004, 941
280,193, 876
205, 023, 442
152, 331, 595
122, 609, 676
180,359, 898
137, 525, 489
91, 704, 660
78, 439,893
38,811,516
52. 514,128
60, 641, 798
55, 299, 588
45,492,484
21, 909,191
25, 664, 380
19,141,819
402, 883, 303
1, 641, 315, 768 2, 268, 323, 442
Total tax
$507,182
1,149,281
3,119,498
7, 709. 929
7,135, 293
6,141,238
5, 637,199
9, 734, 791
8, 703, 785
6, 443,103
5, 974, 832
3,197, 544
4, 635, 836
5, 739, 349
5, 829, 937
5,133, 297
2, 595, 063
3, 250, 088
2, 543, 945
70, 232, 661
165, 413,851
T a x creditl
Net tax
after deducting tax
credit
$339, 389
$167, 793
821,455
327,826
2, 262,673
856,825
5, 607, 842 2,102, 087
5,118, 436
2,016, 857
4,472,058
1, 669,180
4,091, 286
1, 545, 913
7,020, 805
2, 713, 986
2, 452, 829
6, 250, 956
2,029,856
4, 413, 247
1, 529, 376
4,445,456
1, 099,326
2, 098, 218
1, 814, 641
2, 821,195
1, 266, 213
4, 473,136
1, 690, 793
4,139,144
1,026,660
4,106, 637
1,685,611
909,452
2,178, 967
1, 071,121
2, 035,156
508, 789
53, 728, 702
16. 503. 959
122,110, 369
43, 303, 482
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.)
a
a
o
W1
STATISTICS OF INCOME
TABLE 4.—Estates of nonresident decedents—Distribution by size of net estate,
showing number, gross estate, deductions, net estate, total tax, tax credit, and nd
tax after deducting tax credit
[Returns filed from J a n u a r y 1 to December 31, 1929]
Number of
returns
Size of net estate
No net taxable estate:
Gross estate under $50,000- _.
Gross estate over $50,000
.
Net taxable estate:
Under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $400,000
$400,000 under $600,000
$600,000 under $800,000
$800,000 under $1,000.000
$1,000,000 under $1,500,000. $1,500,000 under $2,000,000- _ .
$2,000,000 under $2,500,000 _
$2,500,000 under $3,000,000
$3,000,000 under $3,500,000 . _
$3,500,000 under $4,000.000_ _ .
$4,000,000 under $5,000,000, _ .
$5,000,000 under $6,000,000-. _
$6,000,000 under $7,000,000
$7,000,000 under $8,000,000_ _ _
$8,000 000 under $9,000,000
$9,000,000 under $10,000,000 .
$10 000 000 and over
Total
.
_
estate
Deductions
$36.068
294.373
$86. 298
340, 377
Gross
15
4
Net taxable estate
Total
tax
N e t ta.-i
after d(Tax
duetiiH'
credit *
tax "
credit
1,585 11,740,270 1, 350, 582 $10,389,68S
60 4, 344, 092
204,252
4,139,840
48 7,192,133
320, 704
6, 871,429
31 9,905,958 1,142,167
8,763,791
10 5, 285,274
245,068
5,040,206
719.609
10,360
709, 249
2,997,019
200,
078
2.
796, 941
3
$106,139
53, 789
138,686
237, 951
189,844
29, 055
131,287
$5,093
7,077
15,604
47, 489
27,984
9,013
10, 714
$101,04?
46,711
123,082
190,461
161, m
20, 04 S
120, 57b
4,931, 350
? 010,153
304,321
134,515
93,631
24,466
210, f.9(
no,O4<
3 ! 5,206,961
1 2,010,153
275,611
i
1,761 49,731,910 14.17/5.497
45, 652, 647 1, 325, ,587 1 241,071 1,084, M(
1
Credit for payment of estate, inheritance, legacy or succession taxes actually made to any of the sevemJ
States, Territories, or District of Columbia. (Limited to 25 per cent of the total tax after the effective daf <
of the revenue act of 1924 (June 2,1924), and prior to the effective date of the revenue act of 1926 (Feb 2V-,
1926), and to 80 per cent of the total tax after the effective date of the revenue act of 1926.)
The number of estate-tax returns filed for the period from September 9, 1916, to December 31, 1929, is as follows:
Historical comparison, by resident and nonresident decedents, of number of reiuvf^.
gross and net estate, and tax, September 9, 1916y to December 31, 1929
Gross estate
Returns filed
Total
Sept. 9, 1916-Jan. 15, 1922...
Jan. 15-Dec. 31, 1922
Jan. 1-Dec. 31, 1923
Jan. 1-Dec. 31, 1924
Jan. 1-Dec. 31, 1925
Jan. 1-Dec. 31, 1926
Jan. 1-Dec. 31, 1927
Jan. 1-Dec. 31, 1928
Jan. 1-Dec. 31, 1929
45,126
13,876
15,119
14,513
16,019
14,567
10, 700
10,236
10, 343
NonResident resident
decedents decedents
42,230
12,o63
13,963
13,011
14,013
13,142
9,353
8,079
8,582
Total
2,896 $8,893,238, 780
1,313
3,014,072,723
1,156
2,804, 327,313
1502
1,
502
2, 566, 521, 698
2,
3, U01, 088,953
2, 006
3,407,923,034
1,425
3,173,235,017
1,347
3,554,270,423
2,157
1, 761 3,893,246,060
Resident decedents
Nonresident
decedent
$8, 785,641,889 $107, 596,8W
2,955, 959,464
58,113, 2f><;
2, 774, 740,672
29, 586,641
2, 540, 922,175
25, 599, 5212,958,363, 744
42, 725,20V)
3, 386, 266,616
21,656,41fr
3,146,289, 565
26, 945; 4f)l:
3, 503,238,684
51,031,73^
3,843,514,150
49, 731 .,911'
70
STATISTICS OF INCOME
Historical comparison, by resident and nonresident decedents, of number of returhs,
gross and net estate, and tax, September 9, 1916, to December 31, 1929—Contd.
Net taxable estate
Total
Kesident
decedents
Tax
Nonresident
decedents
Total
NonResident resident
decedents decedents
.Sept. 9, 1916-Jan. 15,
$5, 509, 522,243 $5,407,673,531 $101,848,712 $356, ol6,2ol $351,138,323
1922.
Jan. 11-Dec. 31, 1922... 1, 704, 974,496 1,652,832,089 52,142,407 120, 562,181 117, 623,821
88,383, 941
1, 532,061,390 1, 504,621,046 27,440,344 89,109,477
Jan. 1-Dec. 31, 1923
71,451,158
1,395,815,832 1, 372,420,879 23,394,953 71,939,423
Jan. 1-Dec. 31, 1924
86,223,095
1,658,869,282 1,621,008,326 37,860,956 87,322,284
Jan. 1-Dec. 31, 1925
1,972, 536, 751 1,951,969, 366 20, 567,385 101,805,202 101,324,152
Jan. 1-Dec. 31, 1926
40,931, 224
1,761,617,030 1, 735, 840,229 25,776,801 41,686,113
Jan. 1-Dec. 31, 1927
40,561,235
Jan. 1-Dec. 31, 1928. __. 1, 992, 503,398 1, 943,428,661 49,074, 737 41,959,259
43,303,482
Jan. 1-Dec. 31, 1929._.. 2, 313, 976,089 2,268,323,442 45,652,647 44,387,998
$5,377, 928
2, 938,360
725,536
488,265
1,099,189
481,050
754,889
1,398,024
1,084,516
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,
DAVID BURNET,
Commissioner of Internal Revenue.
Approved December 2, 1930.
A. W. MELLON,
Secretary of the Treasury.
BASIC TABLES
INDIVIDUAL RETURNS
71
STATISTICS OF INCOME
TABLE 1.—Individual returns—Distribution by States and Territories, showing
population and percentage of population filing returns; also number of returns,
">,et income, net loss for prior year, personal exemption and credit for l dependents,
iverage net income and average tax per return, and relative percentages
(Income returned for the calendar year ended Dec. 31, 1923. Fiscal and fractional (part year) returns are
included. (See p. 1)]
i
spates and Territories
'\Labama
k rizona
A.rkansas
laliforria
•olorado
district of Columbia
Florida
- -- leorgia
'iawaii
tllinois
Indiana
Eowa
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
M issouri
Montana
Nebraska
Njpvada
NTew Hampshire
New Jersey
\Tew Mexico
NTow York
North Carolina
iSforth Dakota
)hio
)klahoma
Pennsylvania . .
abode Island
south Carolina
•South Dakota
Uennessce
Tpxas
rjtah
Vermont
- l-f irginia
Washington
West Virginia _
Wisconsin
Wyoming
- -
-
-.
Total
Population
as of July 1,
1928 (Bureau
of the Census
estimate)
Net income 2
Returns
Net loss
Number
Per cent
26, 891
0.66
Amount
$142,167, 220
2, 573,000
(55 000)
474, 000
1, 944, 000
4, 550, 000
1, 090, 000
1 607 000
244,000 1
552, 000
1,411,000
3, 203, 000
312, 000
546, 000
7, 390, 000
3,176, 000
2, 428, 000
1, 835, 000
2, 553, 000
1, 950, 000
795,000
1,616,000
4, 290, 000
4, 591, 000
2, 722, 000
1, 791, 000
3 523 000
549, 000
1, 408, 000
78, 000
456, 000
3,821,000
390, 000
11 550 000
2, 938, 000
041, 000
6, 82•>, 000
2, 426, 000
902, 000
9, 854, 000
716, 000
1, 864, 000
704 000
2, 502, 000
5, 487, 000
531, 000
352, 000
2, 575, 000
1, 642, 000
1, 724, 000
2,953, 000
247, 000
11, 527
16, 660
316, 738
31, 091
81 003
9,592
44,183
32,155
32, 921
8,047
9,808
373, 021
75, 376
40, 789
32, 929
35, 367
36, 981
18,611
65, 258
215, 559
179, 880
00, 752
10. 140
99, 295
17,112
31, 420
4, 477
14,132
190, 081
0, 080
780,418 ;
30, 997
9,710 i
218, 479 i
37, 201 :
29, 333
361, 220
25, 801
13, 725
10, 649 i
35,039
112, 273 :
13, 262
9, 394 !
37,619 i
66,167
30, 643
98, 485
8, 622
58, 308, 659
.28
71, 689, 792
.41
1, 765, 573,139
7.78
.76
158, 931.875
522, 496, 528
1.99
.24
107, 335, 477
227, 620, 606
1.09
178, 843, 603
.79
167, 003, 587
.81
43, 349, 731
.20
37,121, 872
.24
9.18
2, 392, 631. 092
365, 336, 866
1.85
221, 881, 247
1.00
162, 394, 758
.81
193, 766, 254
.87
184, 035, 325
.91
.46
111, 558, 275
409, 371, 465
1.60
1, 357, 076, 374
5.30
4.42
1, 006, 529, 992
340,152,949
1.49
64. 6S9, 480
.40
2.44
563, 951, 553
72, 908, 121
.42
139.471,054
. 77
20, 109, 392
.11
72,610,260
.35
4. 83
1, 241, 411, 359
.16
29, 995, 501
6, 458, 039, 207
19. 17
. 70
161,039,786
.24
34, 878, 015
1, 302, 762, 001
5.37
.92
211,061,345
.72
132,829,673
2, 204, 955, 406
8.87
176,22o, 164
.63
55, 510, 360
.34
38, 954, 968
.26
190, 287, 682
.86
580, 239, 493
2.75
.33
58, 809, 296
i 23
48, 086,175
.92
181, 750, 013
1.63
273, 648, 593
.75
140,128, 751
2.42
453, 394, 323
.21
33, 233, 249
120, 380, 000
4, 070, 851
100. 00
25, 226, 326, 912
Per cent
for prior
year
0.56
$474, 376
.23
.28
136, 223
371, 637
3, 426, 205
81, 526
133, 085
7.00
.63
2.07
.43
.90
.71
.66
.17
227, 778
651,415
299, 637
65, 350
76, 750
.15
3, 037, 156
9.48
224, 717
1.45
.88
86, 074
.64
537, 613
.77
171, 706
.73
357, 514
.44
51,867
475, 991
1.62
1, 077,199
5.38
927, 083
4.23
208, 901
1.35
968,194
.20
507, 757
2.24
.29
60, 638
.55
216, 965
.08
25, 208
.29
85, 432
4.92
836, 052
.12
60, 486
8, 936, 660
25.60
.64
141, 308
.14
28, 448
5.16
948, 605
.84
767, 328
.53
170, 954
8.74
1, 942, 467
.70
101, 251
.22
63, 588
. 15 !
29,796
.76
487,134
2.30
2 653,857
.23
24, 215
.19
56,475
.72
233, 852
1.08
639, 709
.56
150, 001
1.80
285, 378
.13
34, 854
100. 00
33, 616, 475
L Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample.
See pp. 1, 19-24.)
'• Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss
com sale of assets held more than 2 years and net loss for prior year are not deducted.
'> Alaska included in the State of Washington.
73
STATISTICS OF INCOME
TABLE 1.—Individual returns—Distribution by States and Territories, showing
population and percentage 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 return, and relative percentages—Con.
States and Territories
Alabama..
Alaska 3
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 C arolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming...
Total.
3
Personal
exemption
and credit
for dependents
13, 423, 225
32, 491, 683
53, 898. 941
882,185, 352
93, 227, 057
226, 675, 721
27,161, 804
113,730,864
99, 795, 903
101, 804, 413
26, 641, 659
28, 567, 908
1, 062, 372, 428
224, 784, 821
126, 771,116
107, 478, 251
105, 322, 454
108, 893,147
55, 446, 493
190, 037, 553
608,178, 834
513, 503, 867
181,198, 441
53, 207, 169
301, 094, 770
49, 893, 864
101, 309, 986
11,107,799
40, 598, 803
586. 852, 867
19,430,311
2, 253,134, 253
100, 457,143
31, 938, 638
640, 339, 586
120, 880, 151
87, 220, 725
1, 045, 727, 558
74, 696, 773
43, 670, 917
34,512,811
107, 783, 989
321, 770, 302
41, 092, 743
27, 848, 783
115,473,919
181, 759, 705
91, 488, 847
297, 533, 862
24, 742, 907
11, 859,161,174
Alaska included in the State of Washington.
Amount
;
Average j Average Percentage of
net
income populaincome per j tax per tion
filing
return
j
return
Per cent
returns
$4,035,792
1, 600, 308
877, 747
63. 707,136
4, 459, 057
23,104,139
10, 592, 886
7, 474, 643
7, 714, 2(31
3, 806. 534
1,311,758
283,172
110,659, 199
10,100,848
6,216,041
2, 928, 097
5, 639, 394
4, 380, 028
4, 262, 498
16,125,803
59, 738. 973
50, f,01, 040
11, 925, 077
763, 702
18, 910, 977
1, 298, 024
2, 109, 341
477, (573
1, 991, 854
51, 889, 941
464, 430
451, 608, 998
6,051,041
209,440
55, 393, 575
6, 446, 274
2, 387, 276
9b, 772, 405
8, 093, 013
716, 623
321, 516
5,624,112 j
1-1, 401,9?>8
1, 095, 839
1, 055, 740
4, 408, 983
4, 464, 930
2, 920, 822
12, 459, 318
372,128 j
1,164, 254, 037 j
0.35
$5,286.79 \ $150.08
5,063.64 I
138.83
.14
.08
4, 303.10 |
52.69
5,574.23
201.14
5.47
.38
5, 111. 83
143.42
1.98
6,445.56 ' 285. 02
.91
11,190. 10 i 1,104. 35
.64
5,151. 77 ! 169.17
.66
5,561.92
239. 91
.33
5, 074. 68
115. 63
.11
163.01
5, 387. 07
.02
3, 784. 86
28.87
296.18
6, 403. 90
9.51
134. 01
4, 846. 86
.87
152. 40
.53
5, 439. 73
.25
4, 931. 66
88.92
.48
5, 478. 73
159. 45
.38
4, 976. 48
118. 44
.37
229. 03
5, 994. 21
247.12
6, 273.12
1.39
277.14
6, 295. 61
5. 13
.281. 29
5, 928. 78
4.35
198. 29
5, 599. 04
1.03
4, 008. 02
.07
47. 32
190. 45
5, 679. 56
1.62
4, 260. 64
.11
75.85
.18
4, 438. 08
67. 12
.04
4,491.71
106. 69
.17
5,138. 00
140. 95
263. 82
6, 311. 80
4.45
4,486.31
69. 46
.04
8,275.15
578.67
38.79
5,195. 33
195. 23
.52
3, 591. 97
.02
21.57
253. 54
4. 76
5, 962. 87
173. 00
.55
5, 664. 40
81. 39
.21
4, 528. 34
267. 90
8.31 ! 6, 104.19
313.67
.70
6, 830.17
52.21
.06
4, 044. 47
30.19
.03
3, 658. 09
.48
5, 430. 74
160. 51
1.24
5, 168. 11
128. 28
.09
4, 434. 42
82. 63
.09
5, 118.82
112.38
.38
4, 831. 33
117.20
.38
4, 135. 73
67.48
.25
4, 572. 94
95. 32
4, 603. 09
126. 51
1.07
3. 854. 47
43.16
.03
100. 00 |
6, 196. 81 |
285. 99
1.05
2.43
.86
6.95
2.85
4.86
3.93
8.00
2.28
1.03
2.58
1.80
5.05
2.37
1.68
1.79
1.39
1.90
2.34
4.04
5.02
3.92
2.23
.90
2.82
3.12
2.23
5.74
3.10
5.15
1.69
6.76
1.06
1.51
3.20
1.54
3.25
3.67
3.60
.74
1. 51
1.40
2.05
2.50
2.67
1.46
4.03
1.78
3.34
3.49
3.38
74
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 1
[Income returned for the calendar year ended Dec. 31, 1928. Fiscal and fractional (part year) returns are
included. (See p . 1)]
Tax after tax credits
Income classes
(thousands of
dollars)
Number
of
returns
98,873
Under 13
12, 250
Under 1
419, 619
1 under 2 3
1 under 2
2 under 3 3
379,455
2 under 3
458, 326
3 under 4 3
450,040
3 under 4
253, 673
154, 085
4 under 5 3
334, 815
4 under 5 .
3
5 under 6
22, 763
208, 347
5 under 6
9,324
6 under 7 3
141, 608
6 under 7
5,940
7 under 8 3
101, 420
7 under 8
4,199
8 under 9 3
73,895
8 under 9
3,490
9 under 103
57, 780
9 under 10
45, 902
10 under 11
37,542
11 under 12
30,419
12 under 13
25, 792
13 under 14
21, 642
14 under 15
70, 761
15 under 20
38,831
20 under 25
24, 463
25 under 30
27,984
30 under 40
15,601
40 under 50
9, 775
50 under 60
6,573
60 under 70
4,703
70 under 80
3,503
80 under 90
2,653
90 under 100
7,049
100 under 150
3,050
150 under 200
1,665
200 under 250
963
250 under 300
1,181
300 under 400
575
400 under 500
685
500 under 750
298
750 under 1,000....
248
1,000 under 1,500..
1,500 under 2,000..
108
2,000 under 3,000..
91
3,000 under 4,000..
20
4,000 under 5,000..
18
5,000 and over
26
Total....
N ontaxable 3
Taxable.
Net income 2
Net tax
$57,904,674
6, 630, 550
660, 374,911
866, 457, 026
937,995, 262
1, 092,905, 68f
1, 574,140, 577
902, 910, 334
668, 716,423
1, 502, 330,402
122, 696, 338
1,139, 227,459
59, 960,167
915,425, 014
44, 224,673
757, 844, 610
35, 550, 372
626,164, 700
33, 129, 425
548, 297, 372
481,174, 257
431,102,302
379, 532, 716
347, 817, 224
313, 768,851
1, 218, 787, 334
865,670, 420
668,180, 089
963, 768,154
694, 554, 586
533, 827, 271
424, 531, 649
351,345,948
296, 757, 699
251, 415, 357
850, 450, 966
524, 349, 061
370, 602, 993
262,179, 027
407, 559, 097
256, 341, 229
412, 729, 259
258,132, 412
298, 896, 465
186, 776, 958
220, 095, 804
69, 502, 210
80, 232, 246
253, 359, 358
Average
rate
of tax
j Average net on
j tax per
net
!
return
income
(per
cent)
$59, 662
$4.87
0.90
1, 549, 713
3.11
"7 is"
4, 317, 054
3,307,730
".~40"
13.04
12.45
.28
4, 254, 089
20.42
.37
4,627,834 |
32.68
.51
62.21
.73
~4,~167,~343T
4,651,786 S
4,597,249 |
.61
82.47
4, 764, 895
103. 35
4, 743, 951
134. 40
5,045,654
169. 09
5,143, 523
206.89
5, 336,100
247. 91
5, 365, 369
394. 34
27, 903, 967
752. 47
29, 219,181
1, 219. 94
29, 843, 478
1, 992. 67
55, 762, 762
3, 266. 59
50, 962, 082
4, 762. 71
46, 555, 494
6, 655. 18
43, 744, 526
8, 063. 92
37, 924, 634
9, 974. 77
34,941,615
11, 790. 79
31, 280, 967
16, 577. 59
116,855,418
26,182.13
79,855, 502
35, 830. 82
59, 658, 312
44, 651. 95
42, 999, 828
58. 400. 68
68, 971, 203
77, 006. 33
44, 278, 641
72, 364, 774 105, 642. 01
44, 059, 490 147, 850. 64
49, 983, 896 201, 547. 97
31, 951, 002 295, 842. 61
40, 026, 775 439, 854. 67
10, 779, 669 538, 983.45
14, 345,489 796, 971. 61
38, 053,380 1,463, 591. 54
4,070,851 25, 226, 326, 912 1,164, 254,037
285. 99
1, 547, 788 4,194,692,822 |
2, 523,063 21,031, 634, 090 1,164, 254, 037
285. 99
.87
.99
1.17
1.36
1.53
1.71
2.29
3.38
4.47
5.79
7.34
8.72
10.30
10.79
11.77
12.44
13.74
15.23
16. 10
16.40
16.92
17.27
17.53
17.07
16.72
17.11
18.19
15. 51
17.88
15.02
N e t loss
for prior
year
Personal
exemption
and credit
for dependents
$262, 715,054
1, 327,108
1,164, 621, 990
732, 098,185
1, 397, 884, 545
696, 020, 731
1, 793, 984, 776
580, 798, 484
683, 067,191
1, 097, 532,837
97, 352,497
il, 257, 086
736,485,040
107,137
32, 696,665
969, 392
498, 478, 240
155, 814
18,747,949
1,063,960
355, 716, 212
145, 656
12, 756, 671
791, 046
256, 538, 487
194, 009
10, 349, 663
823, 692
199, 046, 006
196, 787
154, 944, 595
884, 574
126,017,400
745, 871
101, 314, 399
973,920
85, 444,175
722, 832
71, 504,299
611, 638
230, 088,173
2, 535, 546
123, 557, 719
2, 034,953
76,909, 437
1, 432, 000
86, 898, 238
1,949, 460
47,422, 640
1, 507,100
29, 267, 846
1,191, 843
19, 631, 212
924, 913
13,901, 325
1, 082, 539
10,143,585
915, 823
7, 738,490
704,170
20, 657, 270
2, 817, 990
8, 810, 714
1,172, 892
4,806, 456
369, 567
2, 725, 926
796, 658
3, 415, 096
1, 372, 054
1, 636, 214
1, 072, 618
1, 925, 632
539, 507
802, 227
531,702
743, 994
843, 226
270, 650
235, 433
178, 500
40, 300
27, 648
61, 750
4.62 33, 616,475 11,859,161,174
4, 905,176
2-", 711, 299
5,474,177, 001
6, 384, 984,173
1
Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample.
(See p . 1.) The estimated and tabulated data for this table for these net income classes are shown separately on pp. 19-24.
1
Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss
from sale of assets held more than 2 years and net loss for prior years are not deducted.
3
Nontaxable. Specific exemptions exceed net income.
75
STATISTICS OF INCOME
TABLE 2.—Individual returns—Distribution by income classes, showing the number
of returns, net income, net 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—Continued
Tax credits
Tax before tax credits
Income classes
(thousands of dollars)
Normal tax
Under 1 3
Under 1
1 under 2 3
. _ _
] under 2 3
2 under 3
__ __ _
2 under 3 _
3 under 4 3
___ _
3 under 4 3
4 under 5
4 under 5 3
5 under 6
5 under 6 3
6 under 7
6 under 7 _
__
7 under 8 3
7 under 8 3
8 under 9
8 under 9 3
i under 10
9 under 10 _ _
10 under 11
11 under 12 _ _ _ _ _ _ _
12 under 13
13 under 14 __ _ _ _
14 under 15
15 under 20 _ ,
20 under 25
25 under 30
30 under 40
40 under 50 _ _ _ _ _ _ _ _
50 under 60
60 under 70
70 under 80
80 under 90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400 _
400 under 500
500 under 750
.
750 under 1,000
1,000 under 1,500
1,500 under 2,000_ __
2,000 under 3,000
3,000 under 4,000 _ __
|
4,000 under 5,000_
5,000 and over
Total,
Nontaxable 3
Taxable
3
Surtax
12H per
cent tax on
capital net
gain from
sale of
assets held
more than
2 years
$78, 770
$78,770
2, 060,166
2, 060,166
510, 453
5, 741, 410
5, 741, 410
1, 424, 356
4, 390, 873
4, 390, 873
1, 083,143
5, 533, 216
5, 533, 216
1,365,873
5, 525, 506
5, 525, 506
1, 271, 417
5,753,337
1, 125, 503
5, 644, 805
5, 644, 805
993, 019
5 482 467
5, 482, 467
885, 218
5, 618, 270
5, 524, 406
5, 813,134
5, 871, 942
6, 063, 401
6, 087, 957
31,162,111
32,011,590
32, 253, 744
59, 417,941
53, 338, 910
48, 297, 051
45, 029, 633
38, 971, 682
35, 794, 550
31, 964, 599
119,052,187
81,142, 635
60, 294, 231
43, 516, 810
69, 547,169
44, 533, 738
72, 858, 725
44,169,970
50, 222, 059
31,989,129
40,152, 582
10, 796,199
14,376,380
38,086, 857
853,375
780,455
767, 480
728, 419
727, 301
722, 588
3, 258, 144
2, 792, 409
2 410 266
3, 431, 751
2,144, 779
1, 435, 639
997, 255
750, 499
573, 537
428, 942
1,271,921
622,260
385,593
236,023
280,576 !
143,535
165, 757
71,950
64,896
25, 236
26,322
5,002
4,850
4,840
$223,428
232,049
305,918
287, 852
296, 549
279,398
254 690
924,848
664,873
250,326
280,959
295,390
111,562
328,194
38, 530
173, 267
12,891
99,485
11,528
26, 041
28,637
34, 789,690 |
5,126,415
5, 753, 337
!
5, 618, 270
$220, 370
5, 304, 036
561, 685
5, 251, 449
75o, 746
5,116,196
898,156
5,165, 245
1, 082,963
5, 004, 994
8, 463,124
22, 698, 987
18 705 553 13 306 037
15 767 449 16, 486, 295
23, 421, 216 34,348, 696 $1, 648, 029
3, 984, 327
16,690,671 32, 663, 912
12,323, 598 '60, 215, 736 5,757,717
6, 915, 641
10, 0G8, 086 28, 045, 906
6, 787, 889
7, 045, 439 25,138, 354
5, 806, 336
6, 237, 843 23, 750, 371
5, 545, 981
4, 992, 580 21, 426, 038
16, 456, 890 79, 576, 126 23, 019,171 ;
9,791,911 54, 309, 024 17, 041, 700 ;
7, 022, 494 39, 708, 933 13, 562, 804
4, 876, 373 28, 294, 748 10, 345, 689
7, 314, 879 45, 817, 381 16, 414, 909 I
4, 469, 542 29,107, 319 10, 956, 877 i
6, 868. 282 47, 571, 354 I 18,419,089
3, 849, 998 25, 433, 222 14, 886, 750 :
3, 869, 819 27, 636, 019 18, 716, 221 i
1, 859, 510 19, 466,514 10, 663,105 i
3, 402, 285 26,113, 992 10, 636, 605 '
4, 669, 436
5, 665,128 !
461, 635
8, 492,091
4, 692, 761 i
1, 191, 528
837, 363 15,265,402 21, 984, 092 ;
1281,894,671 688,824,950 233, 450, 521
1,204,170,142
$19,108
.
i
j
!
1
!
:
1
i
!
1
281,894,671 688,124, 950 233, 450, 521 i 1,204,170,142 ; 34,789,690
Nontaxable. Specific exemptions exceed net income.
107095—30
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
0
5,126,415
76
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 l
[Income returned for the calendar year ended Deo. 31, 1923. Fiscal and fractional (part year) returns are
included. (See p. 1)]
Returns
Simple distribution
Income classes
Under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $11,000.-.
$11,000 under $12,000
$12,000 under $13,000-_
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $60,000
$60,000 under $70,000
$70,000 under $80,000
$80,000 under $90,000
$90,000 under $100,000
$100,000 under $150,000
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $750,000
$750,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $3,000,000.—
$3,000,000 under $4,000,000
$4,000,000 under $5,000,000
$5,000,000 and over
Total
-
Number in
each class
Per cent
of total
111, 123
918, 447
837, 781
703, 713
488, 900
231, 110
150, 932
107, 360
78, 094
61, 270
45, 902
37, 542
30, 419
25, 792
21, 642
70, 761
38, 831
24, 463
27,984
15, 601
9,775
6,573
4, 703
3, 503
2,653
7,049
3, 050
1,665
963
1,181
575
685
298
248
108
91
20
18
26
2.73
22.56
20.58
17.29
12.00
5.68
3.71
2.64
1.92
1.51
13
.92
.75
.633
.531
.738
.953
.600
.686
.383
.240
.161
.115
.086
.065
.173
.074
.040
.023
.029
.014
.016
.0073
.0060
.0027
.0023
.0005
.0005
.0007
4, 070,851
100. 00
Cumulative distribution over class
below
Cumulative
distribution under class
above
Number
Per cent
of total
Number
4,070, 851
3, 959, 728
3, 041, 281
2, 203, 500
1, 499, 787
1,010, 887
779, 777
628, 845
521,485
443, 391
382,121
336, 219
298, 677
268, 258
242,466
220, 824
150, 063
111,232
86, 769
58, 785
43,184
33,409
26, 836
22,133
18, 630
15, 977
8,928
5, 878
4,213
3,250
2,069
1,494
809
511
263
155
64
44
100. 00
97.27
74.71
54.13
36. 84
24.84
19.16
15.45
12.81
10.89
9.38
8.25
7.33
6. 580
5.947
5. 416
3.678
2.725
2.125
1.439
1.056
.816
.655
.540
.454
.389
.216
.142
.102
.079
.050
.036
.020
.0127
.0067
.0040
.0017
.0012
.0007
111, 123
1,029, 570
1, 867,351
2, 571, 064
3, 059, 964
3, 291, 074
3,442, 006
3, 549, 366
3, 627,460
3, 688, 730
3, 734, 632
3,772,174
3, 802, 593
3, 828, 385
3, 850, 027
3,920, 788
3,959, 619
3, 984,082
4, 012, 066
4, 027, 667
4,037,442
4,044,015
4, 048, 718
4, 052, 221
4, 054, 874
4, 061, 923
4, 064, 973
4, 066, 638
4,067, 601
4, 068, 782
4, 069, 357
4, 070, 042
4, 070, 340
4, 070, 588
4, 070, 696
4, 070, 787
4,070, 807
4, 070, 825
4,070,851
Per cent
of total
2.73
25.29
45. 87
63.16
75.16
80.84
84.55
87.19
89.11
90.62
91.75
92.67
93.42
94. 053
94. 584
96. 322
97. 275
97. 875
98. 561
98. 944
99.184
99. 345
99.460
99, 546
99. 611
99, 784
99. 858
99. 898
99. 921
99. 950
99. 964
99 980
99. 9873
99. 9933
99. 9993
100. 00
i Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample.
(See pp. 1,19-24.)
77
STATISTICS OF INCOME
TABLE 3.—Individual returns—-Simple and cumulative distribution of the number
of returns, net income and tax, and relative percentages, by income classes—
Continued
Net income 2
Simple distribution
Income classes
Amount in
each class
Under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000-.$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $60,000
$60,000 under $70,000
$70,000 under $80,000
$80,000 under $90,000
$90,000 under $100,000
$100,000 under $150,000
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $300,000
$300,000 under $400,000
$400,000 under $500.000
$500,000 under $750,000
$750,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $3,000,000
$3,000,000 under $4,000,000
$4,000,000 under $5,000,000
$5,000,000 and over
Total-
\ Per cent
! of total |
Cumulative distribu- j Cumulative distribution over class below ; tion under class above
<
_ ..
A m onu nn tf
Percent
of total
$25, 226, 326, 912 100.00 i
25, 161, 791, 688
99.74 !
23,634.959,751
93.69 j
21,604,058,808
85.64
19, 127, 007, 897
75.82 !
16,955,961,072
67.21 i
15,694,037,275
62.21 !
i 14, 718. 652, 094
58.34 I
13,916,582,811
55.16 |
13,254,867,739
52.54
! 12,673,440,942
50.24 I
| 12,192,266,685 j 48.33 |
I 11,761,164,383 J 46.62
11,381,631,667 1 45. 12 I
i. «• i 11.033,814,443 ! 43.74 j
4. 83 | 10, 720, 045. 592 S 42.50 i
3.43 i 9,501,258,258 ! 37.67 !
8, 635, 587, 838 j 34.24 i
7,967,407,749 j 31.59 j
7, 003, 639, 595 j 27. 77
6,309,085,009 | 25. 02
5, 775, 257, 738 | 22.90
5,350,726,089 j 21.22
4,999,380,141 j 19. 83
4,702,622,442 i 18. 65
4,451,207,085 ! 17.65
3,600,756,119 | 14.28
3,076,407,058 i 12.20
2,705,804,065 1 10.73
2,443,625,038 i.
9.69 I
2,036,065,941
8.07 i
1,779,724,712 |
7.05
1,366,995,453 i
5.41
I, 108, 863, 041 ' 4.39
809, 966, 576 I
3.21
623,189,618 \
2.47
403,093,814 i
1.60
333,591,604
1.32
253,359,358 i
1.00
0.26
6. 05
8.05
9.82
8.61
5.00
3.87
3. 18
2.62
2.30
1.91
1.71
1.50
_
!
!
25,226,326,912
!
Per cent
of total
$64, 535, 224
1,591.367,161
3, 622, 268,104
6, 099, 319, 015
8,270,365,840 j
9, 532, 289, 637
10, 507, 674, 818
11, 309, 744,101
11,971,459,173
12, 552, 885, 970
13,034,060,227 I
13, 465,162, 529 I
13,844,695,245
14,192, 512, 469
14, 506, 281, 320
15, 725, 068, 654
16, 590, 739,074
17, 258, 919,163
18, 222, 687, 317
18, 917, 241,903
19,451, 069,174
19, 875, 600,823
20, 226, 946, 771
20, 523, 704,470
20,775,119,827
21, 625, 570, 793
22,149, 919, 854
22, 520, 522, 847
22, 782, 701, 874
23, 190, 260, 971
23,446, 602, 200
23, 859, 331,459
24,117, 463, 871
24, 416, 360, 33(5
24, 603, 137, 294
24, 823, 233, 098
24, 892, 735, 308
24, 972, 967, 554
25, 226, 326, 912
0.26
6.31
14. 36
24.18
32. 79
37.79
41.66
44.84
47. 46
49.76
51.67
53.38
54.88
56.26
57. 50
62.33
65.76
68.41
72. 23
74.98
77.10
78.78
80.17
81.35
82. 35
85. 72
87.80
89.27
90.31
91. 93
92.95
94.59
95. 61
96.79
97.53
98.40
98. 68
99.00
100. 00
Amount
I
2
Capital net gain from sale of assets held more t h a n 2 years is included in net income, but capital net loss
from sale of assets held more than 2 years ami net loss for prior year are not deducted.
78
STATISTICS OF INCOME
TABLE 3.—Individual returns- —Simple and cumulative distribution of the number
of returns, net income and tax, and relative percentages, by income classes—
Continued
Tax
Cumulative distribution under class above
Income classes
Amount
Under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $60,000
$60,000 under $70,000
$70,000 under $80,000
$80,000 under $90,000
$90,000 under $100,000
$100,000 under $150,000
$ 150,000 under $200,000
$200,000 under $250,000
$250,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $750,000
$750,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $3,000,000
$3,000,000 under $4,000,000
$4,000,000 under $5,000,000
$5,000,000 and over
Total
!
i
$59,662
1, 549, 713
1,164,254,03
IPerc
of total
0.01
$59, 662
. 14
1, 609, 375
5, 926, 429
.51
9, 234,159
.79
13, 401, 502
1. 15
17, 655, 591
1.52
22, 283, 425
1.92
26,935,211
2.32
31, 532, 460
2.71
36, 297, 355
3.12
41, 041, 306
3. 53
46, 088, 960
3.96
51, 230, 483
4.40
56, 566, 583
4.86
61,931,952
5.32
89, 835, 919
7.72
119, 055,100 I 10.23
148,898,578 ' 12. 79
204, 661, 340 17.58
255, 623,422
21. 96
302,178, 916
25. 96
345, 923, 442 29.
72
383, 848, 076 32.98
418, 789, 691 35.98
450, 070, 658 38.67
566, 926, 076 48. 71
646, 781, 578 55. 57
706, 439, 890 60.69
749, 439, 718 64.38
818,410, 921
862, 689, 562 70.30
74.10
935, 054, 338 80.32
979, 113,826
84.10
1,029,097,722
1, 061, 048, 724 88.39
1,101, 075, 499 91.13
57
1, 111, 855,168 94.
50
1,126, 200, 657 95.
96.
1,164, 254, 037 100. 73
00
79
STATISTICS OF INCOME
TABLE 4.—Individual returns—-Number of returns and net income, distributed
according to sex and family relationship, by States and Territories 1
[Income returned for the calendar year ended Dec. 31, 1928. Fiscal and fractional (part year) returns
are included. (See p. 1)]
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
States and Territories
Number of i Net income 2
returns
Alabama
Alaska 3
Arizona..
Arkansas...
California
Colorado
Connecticut
Delaware
District of ColumbiaFlorida
Georgia
Hawaii
Idaho
Illinois-_
__.
Indiana
Iowa
Kansas
Kentucky-..
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire—
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas..
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
TotaL
1
14,247
5,129 i
10,168
148.661=
16,970
36,180
—
!
Single men—Heads of
families
2
Number j
of returns; Net income
$98, 534,890
24,104, 432
51,426,190 I
849, 730, 697 j
105,453,541 ,
308.213,543 j
4.375 :
66,362,922 i
17,424
123,101,659 j
18,33(1
121,754,785 I
17, 721
113,803,979 I
4, 456
27.913,239 I
4,648 •
18, 731, 016 I
175.176
1,514,050,024 !
38, 453
245,924,139 I
21,606
143,198,948 |
19,867
117,992,131
17.022
123,491,857 I
16,733 ;
70,401,977
70,116,195
9,781
236, 924, 552
31,800
785, 000, 419
99, 794
699,820, 360
86,318 i
228, 686,810
31, 739
9, 968
47, 228, 604
50, 480
360, 998, 232
45, 469, 516
7,507
18, 423
99, 086, 391
1,314
7, 693, 752
6, 836
43, 601, 265
99, 677
803, 885, 833
3. 206
14, 083, 770
375, 918
3, 938, 405, 306
18, 335
106, 636, 867
5,905
25, 260, 652
105,071
839, 799,831
23, 804
159, 277, 591
14, 373
88, 062,820
164,600
1,319,332,493
11,823
99,821,884
7, C81
37, 3(15, 921
6, 774
29, 380, 257
18, 900
127, 889, 741
53, 609
223, 793,106
6.815
40,501,715
4, 361
28, 953, 483
19,710
119,845,480
22, 603
103, 548, 980
15,065
89, 466, 710
53, 736
305,340,124
3,855
20, 306, 514
1, 976, 954
2,137 j
649
1,003
18,062
2,143
5,509
789
1,859
1,758
2,266
560
538
24, 501
5,745
3,075
2, 431
3,392
2,630
1, 344
4,569
16, 637
10,177
3,367
1,036
9,101
1, 633
2,486
214
1,014
15, 724
380
50, 559
1, 920
506
17, 750
1,757
2,283
32, 537
2,254
875
411
2,529
5,586
792
960
2,852
7,441
2,140
6,346
646
15,269,775,143 | 286,873
$7, 781,549
2, 326, 734
3, 715, 645
72, 471,083
8, 026, 751
24,880, 443
5, 377, 412
9, 227, 680
7, 212,366
9,077, 967
1, 705, 558
1, 693,808
116,062,206
21,081, 281
11,116,130
9,013, 759
13,144,888
10, 211, 702
5, 340,848
22, 601, 811
71,676,888
49, 314, 646
14, 345, 702
3, 712, 202
33, 674, 758
5,072, 332
8, 282, 330
989,005
3, 708, 725
67, 843, 368
1, 348, 215
303, 242, 987
8, 037, 491
1, 773, 785
71, 324, 6ie
8,166, 738
6, 992, 240
141,161, 426
9,828, 719
3, 446,839
1, 304, 570
10, 268, 636
22,113, 784
2, 676, 714
3, 459, 437
10, 386,826
21, 234. 778
7,315,307
23,854, 649
2, 293, 487
1, 280, 920, 821
Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample
(See pp. 1,19-24.) Includes returns for estates or property held in trust, which are distributed by sex and
family
relationship of testator or grantor.
2
Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss
from sale of assets held more than 2 years and net loss for prior year are not deducted.
3 Alaska included in the State of Washington.
80
STATISTICS OF INCOME
TABLE 4.—Individual returns—Number of returns and net income, distributed
according to sex and family relationship, by States and Territories—Continued
Single women—Heads
of families
Single men—Not heads
of families
Single women—Not
heads of families
States and Territories
Number
of returns
Alabama
_
Alaska 3
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
New Mexico
.
New York
-North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South D a k p t a . , .
Tennessee
Texas
Utah
Vermont
Virginia.
_
Washington
West Virginia
Wisconsin
Wyoming
Total.
2
561
Net income 2
$2,381, 709
939,061
1,500,701
40, 643,220
3,271, 710
12, 980,856
2, 781,135
1,851
7,459,711
869
3, 856, 787
952
3,355, 596
178
1,196,058
130
466, 438
10,080 43, 530, 785
1,605
5, 687,858
966
3, 289, 698
lib
2, 363, 676
1,260
5,048,159
1,213
5, 381, 964
422
1, 759, 421
1,741
10,121, 455
5,994 26, 342, 710
2,949
16, 462, 397
5, 397, 974
1,329
1,385,136
451
12,902,176
3,722
980, 528
297
2,090,757 I
713
598,320 '
66
1, 678,107
318
26,870, 928
5,466
519,711
112
22,021 130, 589, 235
2,314,866
525
370, 486
150
21,020, 736
5,010
2,898,814
624
3, 421,144
882
9,434 46, 673,003
4,132, 949
829
1,243,095
363
360,812
113
3, 642, 992
1,009
10, 348,104
2,019
907,193
178
1,034,669
297
3, 545, 589
912
8, 067, 535
2,621
2, 458, 895
603
5,563,132 '
1, 361
459, 655
115
275
433
7,944
803
2,348
305
.._
_.
_
_.
105,194
502,097, 644
Number
2 i Number
2
of returns Net income | of returns Net income
7,081
$19, 601,861
3,490
3,448
86, 709
7,430
20,990
2,364
9, 786
7,001
7,627
1,636
107, 924
22,028
10, 614
6,817
9,306
8,017
4,181
16, 457
50, 771
59, 326
16, 979
3,248 I
24,761!
6, 564 |
6, 934
2,314 I
3,755 |
45,195
1,672 !
196,594 !
6,897 ;
2,499 I
61,608 t
7, 724 !
8,959 i
106,358 '
6, 486
3, 256
2,..559 i
8,505
23,342 !
4,488 i
2,397
9,388 !
20,495 !
9,919 i
27, 644
3,507
1,079,948
10,080, 761
9, 244,026
276, 693, 933
23,074, 424
71, 941,199
12,104, 271
36,460,829
22, 386, 427
22,262,013
5, 604,509
6,599, 955
403,055,321
58,114, 792
38, 981, 600
20,847, 591
30, 402, 697
25,352, 759
17,218,941
71,150, 287
216,350,319
181,364, 573
50, 480, 412
7,839, 483
88,065,004
17, 237, 287
19, 251, 358
6, 436,147
11,566, 255
159,093, 423
5,355, 479
984, 618,054
25, 745,042
5,827.016
198, 777,435
25, 494, 407
23, 064, 968
387,327, 676
27,349, 997
8,114, 684
5, 994, 929
28,289, 920
72, 564, 581
10, 359, 275
7,169, 734
28,117,104
50,099, 463
26,841, 796
76, 205, 599
8, 453,164
3,944,632,780
2, 252
$6, 700,844
575
1,260
31, 805
2,922
12, 987
1,310
12,103 !
3,240 I
3,498
974 |
517 I
44,283 I
6,451
3, 736
2,421 i
3,403 !
3,093
2,231 I
8,513 j
32, 920
16, 919
5,857
1,147
8,806
2,161, 204
3,825,124
135, 596,155
11, 978, 906
63,103, 285
9,845, 588
38,103, 698
13,054,865
11,000,169
4,449, 667
1, 244, 571
181, 322, 816
20,046, 519
16, 251,094
7, 650, 929
13, 595, 791
10,990,240
10,878, 224
44, 534, 797
159, 742, 732
64, 978, 749
23, 580, 297
2,915,010
36, 524,823
2, 945, 737
6, 705, 997
748,395
8,165, 386
109,523,610
1, 489, 369
582, 225,181
8, 568, 675
1,160, 635
89,023,887
7,140,833
7, 319,802
182,826, 421
22, 681, 511
3, 329, 605
1, 554, 988
11,312,240
30, 483, 389
2,163, 315
5, 393, 268
12, 461, 540
16, 786, 482
8, 602, 653
25, 539, 523
1,014, 445
944
2,350
206
1,775
23,571
490
107,154
2,583
527
21, 986
2,363
2,308
38, 573
3, 504
1,230
674
3,240
7,966
735
1,123
3,935
5,959
2,284
7,678
370
456,757 I 2,043,222,984
Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss
from
sale of assets held more than 2 years and net loss for prior year are not deducted.
3
Alaska included in the State of Washington.
81
STATISTICS OF INCOME
TABLE 4.—Individual returns-—Number of returns and net income, distributed
according to sex and family relationship, by States and Territories—Continued
Wives filing separate
returns from husbands
Community property
income 4
Grand total
States and Territories
Number
Number
2
of returns N e t income of r e t u r n s
Alabama
Alaska 3
Arizona
Arkansas
California
Colorado
• Connecticut
Delaware
District of Columbia..
Florida..
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa.
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey...
New Mexico
New York
North Carolina
North Dakota...
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia..
Washington
West Virginia
Wisconsin.
Wyoming
TotaL.
613
$7,166, 367
306
348
9,279
823
3,049
449
1,160
951
857
243
390
11, 657
1,094
792
618
984
1,307
652
2,178
9,443
4,197
1,481
290
2,425
167
520
84
434
7,048
239
28,172
737
123
7,054
989
528
9,718
905
314
118
856
5,112
254
256
822
1,729,116
1,978,106
88,455,494
1,691
632
1,720
129
7,126, 543
41,377, 202
10,864,149
13, 267, 029
10, 578, 373
7, 563, 863
2, 480, 700
1,400,150
134, 609,940
14,482, 277
9,043, 777
4, 526, 672
8,082, 862
5, 674, 214
6,244, 646
24,038,563
97, 963,306
54,589,267
17,661, 754
1, 609,045
31, 786, 560
1, 202, 721
4,054, 221
429,827
3,890, 528
74,194,197
987,319
519,008,444
9, 736, 845
485, 441
82,815, 496
8,282, 962
3, 968, 699
127, 634, 387
12,410,104
2, 010, 216
359,412
8,884,153
18,868, 600
2,201, 084
2, 075, 584
7, 393,474
7, 336,434
5,443, 390
16,891, 296
705, 984
124,208
1, 525, 570, 793
N e t income 2
Number
J
of returns N e t income
26,891
1,103
$17, 027,351
" 14 ,"277" 301, 982, 557
687
6,985,936
3,988 I 56,022,469
3,213, 946
587
6,211,638
14, 639
202, 087,929
5,357
66, 574,921
40,917
1,106,747
11, 527
16, 660
316, 738
31,091
81,063
9,592
44,183
32,155
32, 921
8,047
9,808
373, 621
75,376
40,789
32,929
35, 367
36,981
18,611
65, 258
215, 559
179, 886
60, 752
16,140
99,295
$142,167,220
58,368,659
71,689, 792
1, 765, 573,139
158,931,875
522,496, 528
107,335,477
227, 620,606
178,843, 603
167,063,587
43, 349, 731
37,121,872
2, 392, 631,092
365,336,866
221,881,247
162, 394, 758
193, 766,254
184,035,325
111,558,275
409,371,465
1,357, 076,374
1,066, 529, 992
340,152, 949
64, 689,480
563, 951, 553
17,112
72,908,121
31,426
139,471,054
4,477
20,109,392
14,132
72, 610,266
1, 241,411, 359
196,681
29,995, 501
6,686
6,458,089,207
780,418
30, 997
161,039, 786
34,878,015
9,710
1,302, 762,001
218,479
211,061,345
37, 261
29,333
132,829,673
361, 220 2, 204, 955, 406
25, 801
176, 225,164
13, 725
55, 510, 360
10, 649
38, 954, 968
35,039
190, 287, 682
580, 239, 493
112, 273
58,809, 296
13, 262
48,086,175
9,394
181, 750,013
37, 619
273, 648, 593
66,167
140,128, 751
30,643
453, 394,323
33, 233, 249
8,622 S
4,070,851
25,226,326,912
2
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 foi prior year are not deducted.
34 Alaska included in the State of Washington.
See footnote 2 on page 5.
82
STATISTICS OF INCOME
TABLE 5.—Individual returns—Number of returns and net income 1distributed
according to sex and family relationship, by income classes
[Income returned for the calendar year ended Dec. 31,1928. Fiscal and fractional (part year) returns are
included. (See p. 1)]
Income classes
Joint returns of husbands
and wives, with or without dependent children,
and the returns of husbands whose w i v e s ,
though living with them,
file separate returns
Single m e n — H e a d s of
families
Number
2
of returns Net income
Under $1,000 3
Under $1,000... . . .
$1,000 under $2,000 3
$1,000 under $2,000
$2,000 under $3,000 3 .
$2,000 under $3,000... . _
$3,000 under $4,000 3
$3,000 under $4,000... . . .
,$4,000 under $5,000 3
$4,000 under $5,000... . .
$5,000 under $6,000 3
$5,000 under $6,000... . _
$6,000 under $7,000 3 ..
$6,000 under $7,000.. . .
$7,000 under $8,000 3.. . . .
$7,000 under $8,000.
$8,000 under $9,000 3.. . . .
$8,000 under $9,000
$9,000 under $10,000 3. . . .
$9,000 under $10,000
$10,000 under $l 1,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
315,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000 . . . .
$50,000 under $60,000..
$60,000 under $70,000
$70,000 under $80,000
$80,000 under $90,000
$90,000 under $100,000. . . .
$100,000 under $150,000
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $750,000.. .
$750,000 under $1,000,000. .
$1,000,000 under $1,500,000..
$1,500,000 under $2,000,000.
$2,000,000 under $3,000,000.
$3,000,000 under $4,000,000.
$4,000,000 under $5,000,000.
$5,000,000 and over
Classes grouped *
Total.
N on taxable 3_
Taxable
43, 457
1,315
119,365
4, 239
223,083
11,071
383, 509
99, 601
137, 663
243, 047
17,765
158,406
5, 998
105, 854
3, 421
75,112
2, 300
53, 683
1, 857
41,216
31,815
25, 641
20,452
17,267
14, 274
45, 636
24,144
14,903
16,709
9,062
5, 612
3,754
2 700
1, 990
1, 527
4, 058
1,775
1,019
609
737
359
415
188
164
65 I
20 I
$24,802, 715
735, 632
188, 260, 594
7,160,069
563,631,346
27, 634, 025
1,347.409,040
371, 351, 711
596, 712,434
1, 092, 570, 350
95, 438, 578
866,337,882
38, 515, 661
684, 281, 292
25,464, 758
561,170,366
19,450, 965
454, 800,439
17, 648,023
391, 226,021
333,468, 254
294,384,979
255,165,154
232, 907, 846
206, 977, 596
785, 540, 533
538,126,593
406,861,817
575, 3;*3, 895
403,064,465
306,551,265
242, 355, 254
201, 788, 012
168,513,911
144, 686, 748
490.389,358
305,992, 275
227,107, 750
166,438, 558
254,413, 289
160,121, 662
250,117,950
162,953,823
196,491,029
128,952,174
158,161,425
3,845
6
68,171
105
93,226
269
43, 884
7,516
7, 938
18,455
974
10,106
357
6, 439
232
4,524
172
3,102
138
2, 437
1, 864
1,587
1,247
1,039
905
2,827
1, 550
875
1,033
572
340
236
177
117
90
232
103
60
32
31
10
25
11
10
1
1
45,085,325
40,743,244
212,419,058
$2,300,394
3,126
117,544,868
186, 549
224, 517, 777
716,136
149,199, 791
28,112, 584
34, 352,941
82, 750,861
5, 248,404
55,171, 572
2, 291.327
41, 589. 556
1. 727, 716
33, 810, 239
1,457, 610
26, 288,435
1,307,820
23.117, 513
19,519,217
18, 230, 356
15, 582, 621
14,021,270
13,112,908
48, 790,762
34, 559, 671
23, 905, 222
35, 527, 217
25. 447, 937
18. 550, 285
15, 352, 263
13, 235,460
9,981,157
8, 555, 713
27,845, 360
17, 751, 399
13,371, 346
8, 603,405
10, *02,374
4,380,092
15,053,381
9,207,049
(4)
(0
(4)
()
1,976,954 I 15, 269, 775,143
286. 873
27, 738, 537
1, 280,920,821
2, 917, 334,114
12,352,441,029
218, 937
67,936
539,948, 648
740,972.173
938,418
1,038, 536
1
Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample.
(See pp. 1,19-24.) Includes returns for income of estates or property held in trust, which are distributed
by2 sex and family relationship of the testator or grantor.
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.
i
Classes grouped to conceal net income and identity of taxpayer.
83
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
off families
fili
Single women—Not
heads of families
Income classes
Number
Number
2
of returns Net income of returns
Under $1,000 3
Under $1,000
$1,000 under $2,000 3
$1,000 under $2,000
$2,000 under $3,000 3
$2,000 under $3,000
$3,000 under $4,000 3
$3,000 under $4,000...
$4,000 under $5,000 3
$4,000 under $5,000
$5,000 under $6,000 3
$5,000 under $6,000
$6,000 under $7,000 3
$6,000 under $7,000
$7,000 under $8,000 3.
$7,000 under $8,000
$8,000 under $9,000 3
$8,000 under $9,000
$9,000 under $10,000 3
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $60,000.
$60,000 under $70,000.
$70,000 under $80,000
$80,000 under $90,000
$80,000 under $100,000
$100,000 under $150,000
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $750,000
$750,000 under $1,000,000
I
$1,000,000 under $1,500,000
\
$1,500,000 under $2,000,000..._!
$2,000,000 under $3,000,000
$3,000,000 under $4,000,000
I
,^,000,000 under $5,000 000
$5,000,000 and over
I
Classes grouped 4
Total
2,294
2
34,048
50
31, 280
158
11,131
1,394
2,433
4,256
791
2,605
521
1,974
348
1,428
247
1,,102
230
973
884
746
613
499
469
1,497
914
552
644
323
193
131
95
75
43
130
52
25
10
16
5
7
3
3
$1, 344, 304
28, 634
1,223
536
57,917,619
113,777
85, 978
3o5,479
74,466, 253
15, 838
409, 426
335, 829
37, 780,838
3,897
5,200,915
96, 722
10,806, 786
1,678
19,147,039
39,916
4,316,837
852
14, 255, 518
17,025
3, 352,282
621
12, 759, 532
11,385
2, 599,415
509
10, 671, 503
8,071
2,096, 370
357
9, 327, 781
6,148
2,181,857
327
9, 232,050
4,891
9, 275, 384
4,024
8, 566,490
3, 308
7, 650, 379
2,681
6, 734, 758
2,396
6, 792, 345
1,988
25,816,654
6,680
20, 286, 743
3, 801
15,079,754
2, 550
22,191,115
2, 950
14, 333, 682
1,813
10, 537, 520 • 1,090
8,424, 205
761
7,067,906
517
6,408, 718
426
4,105,150
316
15, 763,026
903
8, 931, 382
378
5, 380, 518
208
2, 713, 936
135
5, 290,121
139
2,170, 629
73
4,166, 062
106
2, 597, 648
39
3, 859, 993
33
16
14
3
105,194
83, 323
21,871
Net income 2
$16,420,855
244,032
169,926,590
620,900,992
36,851,674
797,879, 389
13, 436,867
330,745, 520
7,415, 727
177, 301, 624
4, 649,249
92,891, 710
4,015,516
73, 579, 738
3, 784,302
60,315, 581
3,023, 516
52,086, 624
3,095,711
46,403, 600
42,211,577
37, 990, 573
33,437, 221
32, 286,983
28,800,251
115,087,111
86,954, 268
69, 647,439
101,738,448
80, 953, 340
59,484,400
49, 225, 644
38, 532, 990
36,036,479
29, 990, 257
108, 239,427
64, 872,496
46,538,311
36, 444, 555
48,138, 761
32, 466, 321
63,973,691
34, 093, 892
39, 757, 365
27, 555, 338
33,541,439
10, 226,187
21,556,404
19, 882, 795
Number
2
of returns Net income
15,237
599
78, 389
126,367 I
12, 722 i
99,055 I
5,802 I
37, 442
3.026
19,039
1,427
8,419
1,090
6,175
808
4,696
638
3,694
480
2,972
2,815
2,412
1,986
1,719
1, 548
5,378
3,136
2,067
2,429
1,387
916
618
446
299
260
624
246
123
62
92
38
37
13
18
3
$8, 721, 206
313,864
117,953,082
218,927, 264
30, 538, 315
236, 734,422
20,045,143
129,069, 251
13,446, 624
85.097,087
7.811,331
46,042,810
7,027,010
39,970,113
5,989,126
35,136,934
5,407,263
31,350,783
4, 541,342
28,171,387
29, 514, 762
27, 737, 240
24,779, 276
23,171,512
22,430,982
92, 713,970
70,059,535
56, 520,470
83, 630,309
61,918,757
50,033, 676
39,968,211
33,306,601
25, 269, 585
24, 599, 911
75, 576,934
42,165,197
27, 241,365
16, 763,128
31, 730,448
16,829,056
21,854, 659
10,982,955
21,201,805
5,418,832
4,480,976
7,333, 209
8,929,105
14, 766,161
502, 097, 644 1, 079,948 j 3,944,632, 780 j 456, 7572,043,222,984
196, 862, 561
305, 235,083
166,490
913,458
221,480,442
1,821,742,542
2 Capital net gain from sale of assets held more than 2 years is included in net income, but capital net Joss
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.
* Classes grouped to conceal net income and identity of taxpayer.
84
STATISTICS OF INCOME
TABLE 5.—Individual returns—Number of returns and net income distributed
according to sex and family relationship, by income classes—Continued
Income classes
Nontaxable 3
Taxable
Community property
income 5
Number
ofreturns
Number
Number
2
ofreturns Net income of returns
Grand total
:
Under $1,000 3
Under $1,000
$1,000 under $2 000 3
$1,000 under $2,000
$2,000 under $3 000 3
$2,000 under $3,000
$3,000 under $4,000 3
$3,000 u n d e r $4 000
$4,000 under $5,000 3
$4,000 under $5 000
$5,000 under $6,000 3
$5,000 under $6,000
$6,000 under $7,000 3
$6,000 under $7,000
$7,000 under $8,000 3
$7,000 under $8,000
$8,000 under $9,000 3
$8,000 under $9 000
$9,000 under $10,000 3
$9,000 u n d e r $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 u n d e r $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 u n d e r $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $50,000
$80,000 under $70,000
$70,000 under $80,000
$80,000 under $90,000
$90,000 under $100,000
$100,000 under $150,000
$150,000 u n d e r $200,000
$200,000 under $250,000
$250,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $750,000.
$750,000 under $1,000,000
$1,000,000 under $1,500,000...
$1,500,000 under $2,000,000,._
$2,000,000 under $3,000,000.._
$3,000,000 under $4,000,000
$4,000,000 under $5,000 000
$5,000,000 and over
Classes grouped 4
Total
Wives filing separate returns from husbands
Net income 2
5,406
9,792
5,809
12, 588
3 306
11,944
1,817
10, 998
1,347
10 102
796
4, 998
612
4, 208
517
3, 361
405
2,895
408
2, 526
2, 415
2,078
1, 861
1, 633
1,454
5, 349
3,311
2, 316
2, 970
1,730
1,192
788
570
458
329
874
389
175
83
117
71
78
31 1
19
11
8
1
$4,315, 200
5, 332, 673
8, 772,158
19,196,174
7,989, 897
29, 532, 283
6, 268, 898
38,430, 353
5,981,911
45,463,441
4, 361, 292
27,388,532
3,949, 321
27.396,208
3, 866, 769
25,176,289
3, 435, 033
24, 551, 552
3, 878, 076
23, 978, 853
25, 333, 993
23,842, 850
23,192, 948
22,015.669
23,091,703
92, 304, 940
73, 921, 661
63, 435, 736
102, 547, 423
77,102, 312
65,163, 286
50, SOS, 606
42,674, 182
38,857,801
31,173, 104
105,537, 008
66, 280, 440
38,893, 276
22, 760. 692 !
40, 087, 959 J
31,896,892
46, 985, 224
27, 036, 751
24,105, 232
19,351,906 i
18, 482, 587
--i
158
6,788
125
5,573
105
4,228
80
3,271
50
2,765
2,085
1,770
1,579
1,239
1,004
3,394
1,875
1,200
1,249
714
432
285
198
138
88
228
107
55
32
49
19
17
13
1
2
1
$870,647
37,139,455
809, 050
36,048, 575
792, 587
31, 563, 698
679, 615
27, 759, 086
476, 596
26,167, 948
21,851, 070
20, 349, 814
19,725,117
16, 679,186
14, 563, 066
58,473, 358
41, 761, 949
32,729,651
42, 739, 747
31, 734, 093
23, 506, 839
18, 399, 466
14, 740, 797
11, 690, 048
8, 304,474
27, 099, 253
18, 355, 872
12, 070,427
8, 454, 753
16, 996,145
8,476, 577
10, 578, 292
11, 260, 294
(4)
(4)
(4)
(0
11,563,713 ; . .
N e t income 2
98,873
12, 250
419, 619
498, 828
379,455
458, 326
450, 040
253, 673
154, 085
334 815
22, 763
208, 347
9,324
141, 608
5,940
101,420
4,199
73, 895
3,490
57,780
45, 902
37, 542
30, 419
25, 792
21, 642
70, 761
38, 831
24,463
27, 984
15, 601
9,775
6,573
4,703
3,503
2,653
7,049
3,050
1,665
963
1,181
575
685
298
248
108
91
20
18
26
$57, 904, 674
6, 630, 550
660,374,911
866, 457, 026
937, 995, 262
1, 092, 905, 681
1, 574,140, 577
902, 910, 334
668, 716,423
1, 502, 330, 402
122, 696, 338
1,139, 227,459
59, 960,167
915,425,014
44, 224, 673
757, 844, 610
35, 550, 372
626,164, 700
33,129,425
548, 297, 372
481,174, 257
431,102, 302
379, 532, 716
347, 817, 224
313, 768, 851
1, 218, 787, 334
865, 670,420
668,180,089
963, 768,154
694, 554, 586
533, 827, 271
424, 531, 649
351, 345, 948
296, 757, 699
251,415, 357
850,450, 966
524,349, 061
370, 602, 993
262,179, 027
407, 559, 097
256, 341, 229
412, 729, 259
258,132, 412
298, 896, 465
186, 776, 958
220,095,804
69, 502, 210
80, 232, 246
253, 359, 358
7, 259, 202
124, 208
1, 525, 570, 793
40,917
660,106, 747
4, 070, 851
25, 226, 326,912
20, 483
103, 725
52 818, 555
1, 472, 752, 238
518
40, 399
3, 628, 495
656, 478, 252
1, 547, 788
2, 523, 063
4,194, 692, 822
21, 031, 634, 090
2 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.
* Classes grouped to conceal net income and identity of taxpayer.
5
See footnote 2 on page 5.
85
STATISTICS OF INCOME
TABLE 6.—Individual returns—Distribution of income by sources oflincome, general
deductions, and net income, by States and Territories
[Income returned for the calendar year ended Dec. 31, 1928 Fiscal and fractional (part year) returns are
included. (Sen p. 1)]
Sources of income
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
M aryland
Massachusetts
Michigan
M innesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
N orth C arolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Wages and
salaries
$68, 402, 836 j
i
'
i
I
I
j
j
'•
!
j
!
•'
j
;
j
•
i
:
i
\
!
'
I
I
;
_
Total..
!
i
'
I
!
I
•
i
!
;
I
..!
|
24,433,727
34, 643,487
693, 792, 085
67. 789, 006
198, 536,088
24, 504, 467
116,291,319
74, 672, 820
96, 763,104
21, 727, 697
16. 989, 760
1,139,497,069
199,192, 079
80,995,910
58, 827,094
87, 869, 607
91, 183, 722
39, 662. 874
168, 847, 475
526, 759,729
477. 483, 725
156,516,226
32,306,109
290, 977,000
35, 056, 764
61,979, 644
8, 883, 680
26, 574, 260
586, 617, 556
l i , 285,034
2,448,178,832
82, 973, 024
17.165, 252
642,342.460
92,115,976
65,161.218
937,137,455
68,117,676
32,739,212
15,762,332
97,597.141
243,142,001
30,459,908
19,952,510
93,851,192
140, 636, 425
72, 054, 711
227,378,040
16,213,080
Business
Profit from
sale of real
estate, stocks,
bonds, etc.,
other than
j Partnerships
capital net
gain from
sale of assets
held more
than 2 years
$20, 988, 278 j
$14, 204, 515
12,141, 651 i
17,402,981 I
289,271,386 !
32,110, 237 I
54,692,555 i
6,723,197 i
28,498,573 i
26,869,796 !
23,866,957 j
4,899,829 |
12,757,833 j
253,998,660 I
57, 826, 764 |
4, 832,167
9,748,297
133.312.269
10, 660, 691
23, 782, 479
3,611,187
9,504, 679
12, 618, 854
13,007,177
1, 277, 767
3. 376,143
149,189,497
24,281,611
18,050, 739
17,110,160
13, 543, 673
17, 614, 729
4, 769, 999
26,991,417
76, 621, 677
53, 867,130 j
21,338,651 I
8,436,336 I
31,238,555
5,429,105 I
13,215,345 i
1,951,065
3,020,815
64,532,931 I
3,195,571 I
695, 909,133
12, 888, 001
4, 304,053
77,118,611
22,101,298
10, 991, 366
127, 865, 319
8, 850,017
4,553,997
4,714,091
17, 427, 523
74,957,319
4,147, 966
3,108, 840
12, 931, 890
16, 963, 206
9,153, 750
23, 455, 591
3,136, 428
54.704.909 |
52,817,687 i
26.966.910 i
28,698,930 !
17,288,077 i
44, 487, 272
149,785, 583
131,284,360
53. 380, 334
18,541,317
64, 827, 972
39,542,903
42,345, 504 !
4,309,946 i
12,814,651 |
138,790,117 I
9,581,914 !
586,278,007
24, 338. 422
12,572,537
149,036. 156
41,657,293
30, 023, 486
280, 688,812
18,568,682
10,408, 353
15,074,262
26, 793,105
130, 804, 611
11,650,540
8,477,076
28,513,135
56. 660, 835
21,382,493
68. 931. 447
9, 879, 099
j 10,862,330,998 | 3,243,955,494
Capital net
gain from
sale of assets held
more than
2 years
59,440, 722
$14,113,115
3,218, 488
249,109, 737
12, 360, 267
70,537,111
21, 659, 366
21,320, 732
24,444, 286
12,409, 213
3,205, 882
1,481, 222
276,086, 500
25,097, 561
11,308,040
10, 702, 914
26,024, 674
14, 307,212
14, 361, 372
46,190, 238
158, 683,073
140, 495,030
24, 638. 519
3,303, 300
44,150, 594
5, 890, 381
6, 506,964
1, 690, 289
8, 940, 342
136,128. 366
1,929,959
926, 783, 863
16, 945, 429
880, 646
124, 334, 533
22, 045, 570
7, 951, 563
253, 751, 886
16, 323. 003
2,985,093
1, 590, 748
13,914, 434
49,188, 532
3, 933, 824
4, 009, 248
16, 506, 715
20, 009, 431
14,027,335 I
39,333,379
1,194,441 I
5,310,393
602,156
113,242,134
5,708,368
37, 671, 602
7, 837,084
9, 651,578
13, 862, 839
4,866,471
254,066
174,270
201,132,068
18,125, 848
22, 785,335
4,311,308
8, 513,973
4, 797,018
4, 731,347
18, 745, 655
100, 886,894
95, 560,005
28, 654, 967
418, 614
36,972, 642
1, 703, 761
2,469, 524
1,191,088
3,122,771
84,335,418
534,979
630,110,998
12, 087, 747
50, 942
116,384,361
8, 599,979
4,160, 762
163,733, 494
12,049,910
1,140,219
146,472
14,221, 527
19,131, 540
2, 396,437
984,398
5,515,227
7,312,947
3,321, 294
25, 689, 882
454, 611
1,929,519,6302,928,141, 616
1, 879, 78
1
Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample.
(See
pp. 1,19-24.)
2
Alaska included in the State of Washington.
86
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
Rent? and
royalties
Interest on
Government obliInterest and j gations
other income ' wholly not
exempt from
!
tax
Dividends on
stocks of domestic corporations
Fiduciary
l_
Alabama.
Alaska 2
Arizona
Arkansas
California
Colorado
C onnecticut _
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine.
Maryland
Massachusetts
Michigan
Minnesota..
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin.
$10, 772, 379
$192,046
8, 496,920
134,791,839
8,981,465
18,526,067
2,156,366
11,630,163
12, 814, 857
11,560,377
2, 409, 549
2, 008, 501
118,683,567
19,920,878
16, 783, 827
18. 932, 908
10. 982, 923
14.180, 561
j
j
\
i
,
.
Wyoming
Total?
$11,595,768 i
3, 529, 468
i
;
I
j
i
3,807,168
17,411
35, 577, 463
55.251,419
13,412,584
5, 844, 133
31,032,323
3,192,265
10,835,120
794, 995
3,060,916
42, 536, 102
2, 120, 646
161,338,657
12,578,738
1,958,085
63,578,210
27, 774, 946
8, 005, 999
84,145, 509
6, 376, 688
3, 879, 577
2,924, 639
12,426,455
68, 325, 856
2, 088, 465
1,717,701
10, 525, 002
15, 262, 958
Alaska included in the State of Washington.
$1,389,379
4, 835, 565
7, 764, 220
262,827,381 I
27,703,012 i
128,179,492
50,657,557 j
30,484,026 !
36, 343, 593
26, 809. 625
14,235,933 j
2,364,451 |
345,565,391 i
51, 020, 076
27,110,162
14,082, 333
35,908,957
27,084,175
24, 451,108
79,881,360
303,144,536 I
181,644,548 |
59,145,329 j
5,813,799 I
98,748,423 j
5,935,291 I
12,455,091 i
2,128,601 j
16,161,592 j
207,174,903
433,075
966, 678
26, 381, 046
1, 737, 919
11,161,623
1, 705, 041
5, 466, 852
3,717,918
1, 560, 614
870, 682
240, 536
34,900, 605
2, 041, 291
1, 666, 024
1,182,766
2, 738, 474
1,602,573
2, 313,134
12,996, 942
38, 466, 475
10. 863, 060
4,109,356
436, 201
6,475, 783
182, 498
870, 227
152, 722
973, 414
21,311,099
2,537,449 |
1,168,605,898 I
38,811,034 j
1,791,262 |
245, 726, 434
23, 209, 876
12,224,778 j
424,216,363
43, 761, 707
8,048, 083
2, 298, 570
26, 768, 724
65,124,875
7,987,400
9,816,334
34.594,454
28,715,010
29,340,924
69,561,146
2,637,328
9, 652, 098
18,341,231
1,568,491
! 1,164, 518, 456
$15, 540, 573
2,143, 857, 860
40, 553, 301
i
|
i
|
i
j
!
j
133,962,141
1,732, 873
199, 283
15,088,556
6, 243, 285
1, 294,976
59, 646, 463
4,716,405
758, 807
211,912
2,163,119
7, 278, 444
471, 968
860, 719
2, 520, 288
2,046, 688
1,145, 685
4, 023, 264
280, 603
4, 350, 978, 752 j 443, 998, 374
87
STATISTICS OF INCOME
TABLE 6.—Individual returns—Distribution of income by sources of income, general
deductions, and net income, by States and Territories—Continued
General deductions
and Territories
Alabama
Alaska 2
Arizona
Arkansas.
California
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 Jeisey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Total
Total income
jNet loss from1
I sale of real i
j estate, j
i stocks, and J
bonds other | ContribuMiscellaneous than
tions
net loss!
from sale of j
assets held j
more than I
2 years ;
N e t income
3
$166, 639,611
$20,531, 501
$541, 252
$3, 399, 638 !
$142,167, 220
66, 770, 720
88, 936, 786
2,060, 756, 201
184, 367, 947
588,082,129
127, 012, 745
257,666,930
227, 761,060
201,463,887
51,488,495
42,505,935
2, 712, 204,180
416,637, 299
256,968, 240
189, 213,883
225,958, 397
217,194,135
126, 729,007
462,178,763
1, 521,629, 553
1, 246, 229, 572
391, 361,274
80,905,495
648,058,456
82,105, 594
162,462, 680
22, 580, 245
82,366,615
1, 408,603, 782
34,196, 828
7,330,440,439
209, 346,856
42, 076, 012
1,494, 387,687
258, 604, 246
152, 539, 669
2, 526, 824, 462
197, 059, 067
69, 680, 546
45, 692, 883
224,006, 327
708, 544,978
67, 467, 412
54, 372,087
218, 313, 607
310,145,626
166,217,367
523,133,126
37, 745, 678
7,380,058
14, 72tf, 953
261,877, 245
21,211,045
51, 521,470
13, 695, 723
25,125,960
42,650,120
28,654, 548
7,110,966
4, 825, 721
261,947, 572
41,630,471
29,904,183
22,992, 520
26, 389,661
28,173, 781
12,279,511
43, 259, 077
127,449,496
152, 020,074
42,953, 268
13,970, 225
67,161,361
8,311,984
19, 785,080
2,157, 750
7,995; 554
133,553,598
3,789,611
668, 738,763
40, 724,001
6,456,153
150,211, 289
41,885, 754
17,401,458
251, 785,-038
15, 286, 756
10,801, 224
5,995, 785
28,015, 777
113,919,572
7,184,375
4,986, 799
30, 269,552
32, 082,407
21,888, 587
60, 068,851
3,937, 507
303, 695
479, 260
10,324,417
1, 222, 997
2,«11, 229
3,135,42b
918, 299
2, 202, 230
],480,464
252, 784
130, 229
13,554,818
2,218,417
939, 866
013, 820
1,012,726
1,422,147
728, 287
2, 060, 931
9, 930, 871
4,943, 287
1, 553, 007
187,546
3, 471, 035
190, 469
624,997
192,452
396, 654
8, 299,054
102, 874
59, 580, 996
771, 537
117,817
8, 758,973
1, 222, 487
584, 277
12,196, 532
1,350,031
1,426,137
116,867
868, 361
2, 771, 920
427,139
188, 723
832, 296
1,069,776
1, 052, 360
1,955,717
275,679
718,308
2,037,781 !
22,981,400 j
3,002,030 j
11, 252,902
2,846,119 1
4,002,065 j
4,065,107 I
4,265,288 '
775,014 '
428,113
44,070, 69S
7,451, 545- j
4.242,944 j
3,282,785 |
4,789,756 I
3,562,882 '
2,162,934
7,487, 290
27,172,812 !
22,736,219 I
6,702,050 I
2,058,244 j
13,474,507 !
695,020 '
2, 581,549
120,651
1,364,141
25,339, 771
308,842
144,031,473
6,811,532
624,027
32, 655,424
4,434,660 j
1,724,261 :
57,887,486 !
4,197,116 '
1, 942, 825
625,263
4,834, 507
11,613,993
1, 046,602
1,110,390
5,461, 746
3,344,850
3,147,669
7, 714, 235
299, 243
58, 368, 659
71,689, 792
1, 765, 573,139
158,931,875
522,496, 528
107, 335,477
227, 620, 606
178,843, 603
167,063, 587
43,349, 731
37,121,872
2,382,(581,092
365, 336,866
221,881, 247
162, 394, 758
193, 766, 254
184,(^5,325
111, 558, 275
409,371,465
1, 357, 076, 374
1,066, 529,992
340,152,949
64,689,480
563,951, 553
72,908,121
139,471,054
20,109,392
72,610,266
1,241,411,359
29,995,501
6,458,089, 207
161,039,786
34,878,015
1,302,762, 001
211,061,345
132,829,673
2,204,955,406
176,225,164
55, 510, 360
38,954,968
190,287, 682
580,239,493
58,809,296
48,086,175
181, 750,013
273,648, 593
140,128, 751
453,394, 323
33, 233,249
3,056, 678, 735
171, 743,165
28,987,634,519
532,885,707
25,226,326,912
2
Alaska included in the State of Washington.
3
Capital net gain from sale of assets held more than 2 years is included in net income, but capital net
loss from sale of assets held more than 2 years and net loss for prior year are not deducted.
88
STATISTICS OF INCOME
TABLE 7.—Individual returns—Distribution of income by sources of income, general
deductions and net income, by income classes *
[Income returned for the calendar year ended Dec. 31, 1928. Fiscal and fractional (part year) returns are
included. (Seep. 1)]
Sources of income
Income classes
U n d e r $5,000
$5,000 u n d e r $6,000
$6,000 u n d e r $7,000
$7,000 u n d e r $8,000
$8,000 u n d e r $9,000
$9,000 u n d e r $10,000
$10,000 u n d e r $11,000
$11,000 u n d e r $12,000
$12,000 u n d e r $13,000
$13,000 u n d e r $14,000. _
$14,000 u n d e r $15,000
$15,000 u n d e r $2,0,000
$20,000 u n d e r $25,000
$25,000 u n d e r $30,000
$30,000 u n d e r $40,000.
$40,000 u n d e r $50,000
$50,000 u n d e r $60,000
$60,000 u n d e r $70,000
$70,000 u n d e r $80,000
$80,000 u n d e r $90,000.
$90,000 u n d e r $100.000
$100,000 u n d e r $150,000
$150,000 u n d e r $200,000
$200,000 u n d e r $250,000
$250,000 u n d e r $300,000.
$300,000 u n d e r $400,000
$400,000 u n d e r $500,000
$500,000 u n d e r $750,000
$750,000 u n d e r $1,000,000.
$1,000,000 u n d e r $1,500,000
$1,500,000 u n d e r $2,000,000.
$2,000,000 u n d e r $3,000,000
$3,000,000 u n d e r $4,000,000
$4,000,000 u n d e r $5,000,000
$5,000,000 a n d over
Total.
Wages a n d
salaries
Business
I Partner§fc*Ps
'$5,854,044,857 $1,471,7!
471,700,383 $346,197, 748 $227, 584, 999
j 732, 740,920
73, 827, 808
97, 232,451
271,468, 776
520,397,089
75, 269, 824
79,941,108
199, 340,066
73,867, 745
|
401,929,875
69, 670, 453
157,543,501
71, 994, 618
58, 854, 886
! - 411-022,743 !;
124,702,301
69,029, 834
51, 752, 606
| 264,164, j 56 '* 101,838,089
63, 518, 888
42,923, 643
j 208,939,957
81, 361, 540
61,714,135
38, 634, 305
j
181,304,624
69, 453, 525
59,081,965
34, 680,017
58,962,939
151, 307, 329
55,435, 448
31,434, 821
50, 595,065
135,721,005
52,990, 880
26,466, 713
42, 443, 641
120,831,724
106, 282, 276 232, 912, 396
149,911,419
432,124, 2S6
185,
717,936
74,098,
302
87, 487, 602
j 274,160,946
54,182, 608 155, 978, 378
61,365, 976
_; 195,175, 508
81,190,058
77, 782,976
232,467, 633
I 248,961, 532
61,784,851
47,100, 673
158,971, 795
|
157,925,434
46,912, 635
29, 763,466
113,122, 511
112,491,076
36,805, 364
23, 337, 362
79,975, 844
81, 008, 228
30, 766, 898
18,196, 863
61,053,454
61. 815, 635
29,031, 876
12, 686, 872
53, 867, 253
48,219,444
23,
576,493
11,401,522
37,071,150
45,
627, 896
86, 407, 698
29,701,992
116,075, 829
64,154, 865 156, 562, 870
14, 957, 230
52, 718.936
92,
760,
516
48, 250, 740
11,750,218
60. 796, 740
39, 323, 230
38,003,467
6, 226, 727
46,
372,184
24,038,106
56, 702, 510
8.812,615
68,963, 710
28,076, 505
36, 388, 969
6, 102,025
38,959,954
17, 640, 840
52,154, 241
74,410,
593
7, 672, 444
20,973,883
34, 412, 245
35,020, 517
7, 697, 767
9, 240,457
27, 752, 517
43,822,446
1,819,868
12,433, 938
16,394,873
24, 358, 899
705, 281
3, 280,069
30,821, 782
36, 610, 761
63, 346
5,144, 795
3,466, 834
3, 550,476
714,854
7,380,919
21,
597, 416
1,057,449
4,807,858
18, 548, 729
1,424
2,049,142
Capital met
gain from
j sale of assets,
iieM more
than 2 years
.J
10, 862, 330,998
3, 243,955,494 1,929, 519, 630 2,928,141,616
$13,675,907
32,849, 732
46, 374,426
55, 973, 346
54, 532, 613
46, 774,067
44, 823, 695
184, 982, 673
137,900,476
110, 754, 512
83, 839, 203
131, 878, 694
88,017,038
147,831,430
119, 283,220
150, 756,485
85, 345, 851
85,139,434
45, 321,024
37, 542,088
176,184,124
1, 879,780,038
» Data for returns of net income under $5,000 partly tabulated, pautiy estimated on ba»is of sample.
(See $). 1.) The* estimated -and tabulated data for this table for these net income classes are sfeown
separately on pp. 19-24.
STATISTICS OF INCOME
8\?
T \ B L E 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 $5,000
$5,000 under $6,000
$0,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $60,000
$60,000 under $70,000
$70,000 under $80,000
$80,000 under $90,000
$90,000 under $100,000
$100,000 under $150,000
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $750,000
$750,000 under $1,000,000
$1,000,000 under $1,500,000.
$1,500,000 under $2,000,000
$2,000,000 under $3,000,000
$3,000,000 under $4.000,000
$4,000,000 under $5,000,000
$5,000,000 and over
Total.
Interest and
other income
Interest on
Government obli- Dividends on
gations not stock of dowholly ex- mestic corporations
empt from
tax
Fiduciary
$341, 064, 250 $79,109, 248
$717, 569,137
! $527,147, 567
88, 571,106
75, 815, 49
100, 853, 812
17,731,485
90, 928, 507 16, 620, 315
58, 207, 065
86, 206,156
46, 218, 834
74, 539,104
88, 857, 848 14, 728, 500
38,164, 242
63, 381, 387
85, 768, 791 13, 078,149
32, 222, 834
55, 476, 591
84, 246,177
12,492,779
25, 889,914
45, 773,948 $1,453,931
75, 263, 656 10, 471, 739
22, 294, 433
42, 378,981
1, 377, 703
74,186, 919
10, 268, 298
19, 910, 396
37, 762, 514 1, 212, 733
67, 375, 449
9, 556, 223
17, 254,128
35,149, 718
1,246,704
65, 664, 313
9, 082, 337
32, 307, 060 1, 065, 736
62,105, 831
8,806,455
15, 633,153
4, 880, 702
268, 623, 805 35,120,369
58,347,222 I 125,249,982
90,066,186
3, 465, 885
222,091,154
26, 202, 941
37,727,753
69,611,270
2, 721, 564
182, 515, 083 21,949, 785
26,823.960
96, 034, 136 4, 216, 713
288, 867, 807 30, 541, 718
36, 485, 582
65, 123, 707 2, 562, 347
222, 798,120 23,311,075
22, 309, 907
49, 923, 988 2,110, 727
175,970,538
19,068,468
16, 694, 945
37, 837, 507 1, 378, 061
145, 971, 564 12,663,289
12, 329, 910
126, 205, 784
9, 257, 522
30, 195, 333 1, 303, 267
8, 999, 262
103,717,934
8,165, 715
26, 717, 637 1,093,720
8,056, 751
604,479 |
89, 448, 828
6,129, 526
19,119,352
5, 609, 753
302, 939, 877 14,965,018
60, 238, 618 2,328,596 I
15, 788, 985
179, 201, 423
9, 275,092
7, 897, 391
31, 566, 798 1,366,078
630,313 i
117,809,486
4,843,936
21,741,258
4, 036, 654
428,148
80, 002, 587
2, 393,657
15,184, 697
3,936, 200
889, 917
127, 583, 730
6,939,438
22,221,803
5, 532, 657
229, 485
79,939, 583
2, 546,893
13,231,731
1,544,210
_
477, 296
131, 809, 546
2,917,198
18, 387, 495
3, 739,025
398, 894
65, 318, 230
1,633,422
11,367,967
2,119, 242
689, 771
75, 684,965
2, 731, 778
11, 746, 684
1, 426, 507
599,975
67, 397, 868
423, 340
7, 562, 985
585,035
290, 603
70, 535,004
311, 604
10, 284,488
5, 360, 997
663,459
14, 994,151
121, 755
4, 599, 913
234,393
735,
668
20,
659,
206
40,042
3,
735,
269
125,918
130, 826
66, 859, 632
10, 710, 648
48, 134
1,164, 518, 456 2, 143, 857, 860 I 40, 553, 301
4, 350, 978, 752
443,998,374
90
STATISTICS OF INCOME
TABLE 7.—Individual returns—Distribution of income by sources of income, general
deductions and net income, by income classes—Continued
General deductions
Income classes
Under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $60,000
$60,000 under $70,000
$70,000 under $80,000
$80,000 under $90,000
$90,000 under $100,000
$100,000 under $150,000
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $750,000
$750,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000$2,000,000 under $3,000,000.
$3,000,000 under $4,000,000
$4,000,000 under $5,000,000
$5,000,000 and over
Total
2
Total income
_
Net loss
from sale of
real estate,
stocks, and
bonds other ContribuMiscellaneous than net
tions
loss from
sale of assets
held more
than 2
years
Net income *
564,418,189 $1,110, 211,683 $41, 877, 743 $141,962,923 $8, 270, 365, 840
165,012,430 7, 389, 271 23,916, 363 1,261,923, 797
458,241,861
975, 385,181
125,908, 658 6, 707,188 18,909,103
126,910,130
802,069, 283
104, 601, 834 5, 264, 766 15,419 977
927, 355, 860
661, 715,072
86,942,141
766, 967,117
5, 260, 079 13,049, 825
581, 426, 797
73, 665, 824 4,835, 869 11, 294, 576
671, 223,066
481,174, 257
61,181,514 3, 785, 642 9,455, 803
555,597,216
431,102, 302
57,147,161 4, 640, 754 8, 722, 706
501,612,923
379, 532,716
49,120,463 3, 788,893
439, 849, 565
7,407,493
347, 817, 224
43, 698, 521 3, 220, 744 6, 847.050
401, 583, 539
313, 768, 851
362, 651,193
39, 827, 660 2, 628, 406 6, 426, 276
1,
218, 787, 334
413, 452, 457 158, 788, 676 11,068,641
24, 807, 806
865, 670, 420
001, 018, 705
108,127, 249 8,977, 269 18, 243, 767
668,180,089
770,324,132
82, 385, 351 6,025, 850 13, 732,842
963, 768,154
110,224,062
7,711,357 21. 491. 980
117,252.571
694,554,586
794, 737, 641
79,449, 877 5,157, 643 15, 575, 535
533, 827, 271
612, 432, 780
62, 098, 664 4, 022, 858 12, 483,987
424, 531, 649
487, 280,475
49, 792, 865 2, 903, 528 10,052,433
351, 345,948
402, 326, 631
40, 361, 703 1, 848, 357 8, 770, 623
296, 757, 699
338, 331, 269
31, 992, 993 2,163, 052
7, 417, 525
251, 415,357
283,412,694
24,074,926
1, 692, 829 6, 229, 582
850,450,966
969,992,156
90, 566, 774 7, 237,412 21, 737,004
524, 349,061
591, 798, 805
50,908, 784 3, 549,157 12, 991, 803
370, 602, 993
419, 937, 093
36, 955, 499 2, 212,005 10,166, 596
262,179,027
300, 424, 976
28,107, 093 3,170, 036
6,968, 820
407, 559,097
457, 601, 579
36, 282, 702 3, 227, 885 10, 531,895
256, 341, 229
284, 600, 728
19, 385, 253 1, 499, 298 7, 374,948
412, 729, 259
460, 373,151
33, 791, 655 1,980, 605 11,871,632
258,132, 412
286,491, 961
21,192, 360
608, 669
6, 558, 520
298, 896,465
328, 864, 959
18, 620, 544 3, 873, 388 7, 474, 562
186, 776,958
206, 654,176
12, 401, 505
7, 262, 307
213,406
220, 095, 804
244,562,814
16, 673, 387
7, 383,154
410, 469
69, 502, 210
2, 291, 657
1, 781, 591
73,666,859
91, 401
80, 232, 246
7,467, 634
4, 597, 887
92, 873, 975
576, 208
253,
359, 358
10, 391,124 2,122, 487 13, 966, 813
279, 839, 782
28,987,634,519
3,056,678,735 171, 743,165 532, 885, 707 25, 226, 326,912
Capital net gain from sale of assets held more than 2 years is included in net income, but capital net
loss from sale of assets held more than 2 years and net loss for prior year are not deducted.
91
STATISTICS OP INCOME
TABLE 8.—Individual returns—Taxes paid other than Federal income tax, as
reported in returns of net income of $5,000 and over, distributed by States and
Territories
States and Territories
Alabama
Arizona.
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia.
Florida
Georgia
Hawaii...
_
Idaho
Illinois.
Indiana
Iowa
Kansas
Kentucky
Louisiana..
Maine
Maryland...
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
__
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah...
Vermont
Virginia
__
Washington
West Virginia
Wisconsin
Wyoming
Total..
i See text, p. 16.
107095—30
Taxes paid
included in
general deductions
Taxes paid
included in
business deductions i
Total
$2,445,457
790, 575
1, 090, 807
35, 357, 619
2, 505,149
8, 365, 350
2, 531,227
4,405,259
4, 921, 293
3,414, 301
1,401, 882
305,193
29,945,969
5, 805,293
3, 347, 564
3, 020, 537
3, 585, 066
3,158, 706
1, 968, 343
6,156,473
34, 597,499
23, 235,186
6, 621,105
1, 579,993
11, 087, 597
680, 014
2,131, 017
197,176
1, 484,487
20, 637,727
288, 618
136, 278, 530
4, 874, 023
482,420
21, 037, 390
4, 852,402
2, 080, 459
35, 718, 057
3, 073,360
1, 200, 849
631, 599
3,219, 716
12,259, 660
732, 546
933,262
4, 556, 539
3, 895, 007
2, 427,299
9, 816, 027
290, 517
$379, 331
348, 045
246, 893
5,968, 316
597, 660
733, 073
87, 074
348, 024
359, 572
413,122
129,181
269, 748
2,914, 632
1,139,406
1,103,172
1,429,154
569, 853
500, 706
319,474
839, 665
2, 748, 224
2,433, 773
708,177
692, 206
694,974
506, 875
939, 054
12], 988
235,751
2,225, 420
202, 659
5, 206,971
558, 872
240, 062
2,13], 911
787,147
549,285
4, 756, 769
284,122
216, 893
258, 530
447,457
3, 068, 718
265, 968
219, 592
637, 081
832, 435
369, 021
1,055,411
340, 078
$2, 824, 788
1,138, 620
1, 337, 700
41, 325,935
3,102,809
9,138,423
2, 618, 301
4, 753,283
5,280, 865
3, 827,423
1, 531, 063
574,941
32,860, 601
6, 944, 699
4,450, 736
4,449, 691
4,154,919
3, 659,412
2,287,817
6, 996,138
37, 345, 723
25, 668, 959
7, 329,282
2, 272,199
11, 782, 571
1,186, 889
3, 070, 071
319,164
1,720, 238
22, 863,147
491,277
141,485, 501
5,432, 895
722, 482
23,169,301
5, 639, 549
2, 629, 744
40, 474, 826
3, 357, 482
1,417, 742
890,129
3, 667,173
15, 328, 378
998, 514
1,152,854
5,193, 620
4, 727,442
2, 796,320
10,871, 438
630, 595
475,422,144
52, 471, 525
527,893, 669
TABLE 9.—Individual returns by States and Territories, distributed by income classesf showing the number of returns, net income, net tax, tax
before tax credits, and tax credits
[Income returned for calendar year ended Dec. 31,1928. Fiscal and fractional (part year) returns are included.
CO
to
(See p. 1)]
ALABAMA
Tax before tax credits
Net tax
after tax
credits
Income classes
U n d e r $1,000 a
U n d e r $1,000
$1,000 u n d e r $2,000 *___.
$1,000 under $2,000
$2,000 u n d e r $3,000 2....
$2,000 under $3,000
$3,000 under $4,000 2 . . . .
$3,000 under $4,000
$4,000 under $5,000 2 . . . .
$4,000 u n d e r $5,000
$5,000 under $6,000 2 . . . .
$5,000 u n d e r $6,000
$6,000 u n d e r $7,000 2____
$6,000 u n d e r $7,000
$7,000 under $8,000 2 . . . .
$7,000 under $8,000
$8,000 u n d e r $9,000 2
$8,000 under $9,000
$9,000 under $10,000 2...
$9,000 under $10,000.._.
$10,000 u n d e r $11,000-.
$11,000 u n d e r $12,000-.
$12,000 u n d e r $13,000-.
$13,000 u n d e r $14,000...
$14,000 under $15,000-_
$15,000 under $20,000...
$20,000 u n d e r $25,000.. _
$25,000 under $30,000._.
$30,000 u n d e r $40,000....
$40,000 u n d e r $50,000-.
$50,000 under $60,000-_
$60,000 under $70,000-.
77
2,965
3,254
2,608
2,795
3,497
1,463
1,141
2,063
187
1,483
64
926
36
655
30
500
26
382
286
261
173
168
140
408
236
123
123
58
42
24
$370,637
38,103
4, 706, 768
5, 632,638
6,472,880
6,690,238
12,300,902
5, 203,434
4,973,039
9,199, 614
1,000,612
8,106,903
409, 728
5,990,277
267,759
4, 891, 735
257, 210
4,236,521
246,458
3, 621, 520
3,003, 602
2, 994,807
2,153,196
2, 259,472
2,026, 266
7,002, 555
5, 219,043
3,342,613
4,223,995
2, 574,298
2, 292, 792
1,522, 666
I Normal tax
Surtax
1 2 ^ per
cent on
capital net
gain from
sale of assets
held more
t h a n 2 years
Tax credits
Total
$510 :
$510
13,452 :
10,107
ny2 per
cent on
25 per cent
capitnl n e t
of tax on
loss
from
earned net
sale of assets
income
held more
than 2 years
33, 545
33, 545
16,154
21, 329
21, 329
5,175 j
"7," 235"!
21, 771
29,006
29, 006
'~28~ 554'
36,243
36,243 j
28,431
35,085
~35~085~f
6, 65 i
"29," 077
~34~689
34,689 I
5,612
3
o
7,689
31, 056
36, 039
3G, 039
4,983 ;.
30, 857
29,953
36, 560
27,171
37, 225
35, 675
158, 512
185, 497
143, 286
234,970
182, 628
183, 328
153,002
35, 833
32, 559
37, 550
26,962
35, 318
32,146
126, 858
122, 402
72,309
94,349
56,713
49,229
31,001
35, 833
34,028
41,337
31,186
41,081
39, 053
175, 988
201,179
153, 226
248,107
191,925
202, 887
156, 260
4,976 _
4,075 i_
4,777 L
4,015 _
3,856 _
3,378 _
17,476 :_
15,682 .
9,940 .
12,995 ;
7,769 i
4,821 1
3,258 _
$1,446
9,102
15,006
34, 797
I
O
25,244
$1, 469
3,787
4,224
5,763
6,907
49,130
78, 777
80,917
152. 312
126,110
138, 652
90.462
t1
$124
~3~345~
§
$142
1, 528
14, 738
$70 000 u n d e r $80 000
$80 000 u n d e r $90,000
$90 000 u n d e r $100 000
$100,000 u n d e r $150,000 _
$150 000 u n d e r $200,000
$200,000 u n d e r $250,000 . _
$250 000 u n d e r $300,000
$300,000 u n d e r $400,000._
$400,000 u n d e r $500,000
$500,OCO u n d e r $750,000 . _
$750,000 u n d e r $1,000,000
$1,000,000 u n d e r $1,500,000.
$1,500,000 u n d e r $2,000,000
$2,000,000 u n d e r $3,000,000
$3,000,000 u n d e r $4,000,000
$4,000,000 u n d e r $5,000,000
$5 000 000 a n d over
Classes grouped 3
Total....
Nontaxable 2 . . .
Taxable
11
9
9
19
9
1
1
.
. .
801, 757
756, 626
836, 652
2,220, 209
85,564
90, 641
74, 311
281,131
(3)
16,630 '
13,272
13,151
• 25, 611
(3)
(3)
(3)
.!
(3)
(3)
|
15,179
15, 586
19, 559
100,235
(3)
(3)
(8)
(3)
:
(3)
56,017
63,050
42,722
159,179
(3)
!
!
!
:
!
87,826 [
91,908 ;
75,432
285, 025
(3)
(3)
•
(3)
!
1,989
1,267
1,121
3, 894
(3)
(3)
(3)
(3)
273
_.
__ __.
_
._
i
_
1
.
1
_ .
(3)
(3)
26, 891
(3)
14,319,695
142,167, 220
(3)
1, 874,701
4,035,792
11,190
15,701
31,005 993
111, 161, 227
4,035, 792
-_
1,106,685
44,894 i!
280,244
1, 339, 722
(3)
1, 552, 636
1,763,546
1, 877, 774
4,209,953
(3)
3,073
157,480
16, 681
1,106,685 |
1,339,722 ;
1, 763, 546
4,209,953
157,480
16, 681
""""(») r
(3)
(3)
I
ARIZONA
U n d e r $1,000 2
$159, 325
269
$11
$11
Under $1,000
685
$10
3
$1,000 u n d e r $2,000 2__.
1, 769, 521
1,109
$1,000 u n d e r $2,000-...
~6,~836~
2, 999,010
"5,133
"6,"830~
1,703
$2,000 under $3,000 2__.
2, 383, 810
963
$2,000 under $3,000___.
2, 895, 441
11,243
1,223
"14," 901
$3,000 u n d e r $4,000 2...
4,211,061
1,202
12 097 !
$3,000 under $4,000....
2,457,443
"9,"i37
693
$4,000 under $5,000 8__.
1, 703, 290
394
i
19, 957
$4,000 under $5,000....
4, 765,182
14," 994
"19,957'
1,057
$5,000 u n d e r $6,000 2...
264,420
50
"24," 674'
$5,000 under $6,000
4,193, 974
19,437
"24," 674"
768
$6,000 under $7,000 2...
160,511
25
"24,477"
$6,000 u n d e r $7,000
3, 312,475
"20,217
24,477
513
$7,000 u n d e r $8,000 2__.
96, 245
13
"22." 553"
$7,000 u n d e r $8,000
2, 602, 628
19,"l97"
"22," 553*
348
$8,000 u n d e r $9,000 2...
69, 029
8
~24,"490'
$8,000 u n d e r $9,000___.
2,188,142
258
24,"490"
~21,~668"
$9,000 u n d e r $10,000 2..
6
56, 567
$9,000 u n d e r $10,000. _.
21, 610 1
1,711,396
19, 283
21,610 !
180
1
Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale ol assets held more than 2 years and net
not deducted.
2
Nontaxable. Specific exemptions exceed net income.
a
Classes grouped to conceal net income and identity of taxpayer.
NOTE.—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample. (See pp. 1,19-24)
$1 !
1,697 |_
3,658 !
o
w.
o
o
o
2 960
4, 963
"B," 237'
4,260'
"3,356
~2~822"
2,327 ,
loss for prior year are
CO
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—Continued
ARIZONA—Continued
Tax before tax credits
Income classes
$10,000 under $11,000
$11,000 under $12,000
$12,000 u n d e r $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000.
$50,000 under $60,000
$60,000 under $70,000
$70,000 under $80,000
$80,000 under $90,000
$90,000 under $100,000
$100,000 under $150,000
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $750,000
$750,000 under $1,000,000...
$1,000,000 under $1,500,000-.
$1,500,000 u n d e r $2,000,000..
$2,000,000 under $3,000,000..
$3,000,000 under $4,000,000..
$4,000,000 under $5,000,000..
$5,000,000 a n d o v e r . .
_.
Classes grouped 3
Total-
Number
of returns Net income
119
94
71
54
45
130
81
37
39
16
12
3
8
3
1
8
11
3
!
Net tax
after tax
credits
$1,242,096
1,081,975
887, 562
731, 252
651, 575
2, 247, 040
1,807, 563
1, 012,141
1, 319, 012
719,012
666, 930
189,054
623, 855
257,912
(3)
956, 608
1,831,345
632, 913
$15,315
16,603
16,813
14,404
15, 715
61, 257
64, 869
56, 027
81, 779
58, 826
58,050
19, 860
74, 626
28,637
(3)
120, 474
233,074
91, 777
1,386,343
(3)
169,654
(3)
2,124, 316
58, 368, 659
262,229 |
1, 600, 308
Normal tax
17,000
16,477
13,414
14,491
48, 779
39, 614
33,448
34.145
21,153
15,430
5,280
16,401
3,634
(3)
11,012
16,216
9,992
3,387
Surtax
12M Per
cent on
capital n e t
loss from |
sale of assets j
held more j
t h a n 2 years j
Tax credits
Total
$525
1,409
1,726
1,916
2,260
15, 246
27,766
24,548
44, 260
34, 254
35,904
14,680
45, 381
5,050
(3)
66,112
71,180
37, 900
12, 910
19,980
$16, 921
18,409
18, 203
15, 330
16, 751
64, 025
67, 380
57,996
83, 247
59, 593
63,507
19, 960
74, 692
28,664
44, 789
146,812
44,426
121, 913
234, 208
92,318
17,198
(3)
149,104
(3)
$4,842 |
4,186 ]
12,173 !
12V2 per
cent on
25 per cent
capital net
of tax on
loss from
earned net
sale of assets
income
held more
than 2 years
$1, 606
1,806
1,390
926
1,036
2,768
2,511
1,969
1,468
767
1,298
93
66
27
i
,159
7
566
1,134
541
35
4,286
34,194
224,388
262, 868
639
512,155
481, 509
663, 610
1, 657, 274
52, 234
4,732
g
NTontaxable 2_
Taxable
4,039 I
7,488
10,873, 779
47,494, 880
1,600,308
512,155
481, 509
663,610 j
1, 657, 274
4,732
52, 234
ARKANSAS
U n d e r $1,000 2
U n d e r $1,000
$1,000 u n d e r $2,000 2
$1,000 u n d e r $2,000
$2,000 u n d e r $3,000 2
$2,000 u n d e r $3,000
$3,000 u n d e r $4,000 2
$3,000 u n d e r $4,000
$4,000 u n d e r $5,000 2
$4,000 u n d e r $5,000
$5,000 u n d e r $6,000 *
$5,000 u n d e r $6,000
$6,000 u n d e r $7,000 2
$6,000 u n d e r $7,000
$7,000 u n d e r $8,000 2
$7,000 u n d e r -$8,000
$8,000 u n d e r $9,000 2
$8,000 u n d e r $9,000
$9,000 u n d e r $10,000 2
$9,000 u n d e r $10,000
$10,000 u n d e r $11,000
$11,000 u n d e r $12,000
$12,000 u n d e r $13,000
$13,000 u n d e r $14,000
$14,000 u n d e r $15,000
$15,000 u n d e r $20,000
$20,000 u n d e r $25,000
$25,000 u n d e r $30,000
$30,000 u n d e r $40,000
$40,000 u n d e r $50,000
$50,000 u n d e r $60,000.
$60,000 u n d e r $70,000
$70,000 u n d e r $80,000
$80,000 u n d e r $90,000
$90,000 u n d e r $100,000
$100,000 u n d e r $150,000
$150,000 u n d e r $200,000
$200,000 u n d e r $250,000
$250,000 u n d e r $300,000—
_.
_
660
58
,922
,558
,946
.,178
5,713
907
865
,393
123
864
55
557
27
379
9
264
14
204
145
141
89
71
73
202
87
51
61
18
8
4
1
1
3
6
1
1
$395, 208
33,118
2,929, 670
2, 699, 048
4,808,592 !.
2,796,914 I
9,454,719 I
3,267,559 |
3,737,796
6,240,999 I
663,573
4,730,471 I
354,298
3, 609, 882
200, 012
2,849,311 j
75,352 I
2,227,307
132,818 !
1,936, 774
1, 521, 556
1, 615, 201
1,107, 654
958,492
1,058,832
3, 460,854
1, 950, 484
1, 379, 448
2, 064, 959
798,442
442, 044
260, 438
(3)
16, 727
14, 970
18,523
15,574 ,
16, 605
19, 329
80, 572
69, 574
59, 228
109, 659
49,131
39, 078
24,498
(3)
678,098 |
72,772 i
$356
$467
$467
$111
6,639
~6~639~
1,659
"3,524
10, 768
14, 292
14, 292
10,130
13,254
"13," 254"
3,124
14, 071
18, 580
18, 580
~4," 509"
17,168
~21,~812
21,812
4,644
17, 940
21, 745
21," 745
17,131 I
20,184
14,958
~17~32T
17,321
18, 907
16,198
18, 558
15,066
15, 623
16,971
62, 425
42,886
29, 803
40,829
11, 968
9,987
3,118
(3)
1,996
2,130
2,416
3,539
23, 266
30, 203
32, 455
72, 311
31, 848
22, 575
15, 009
(3)
()
()
4,891
1
3,805
i
3,053
55,442
(3)
$1, 007
7,921
7,481
6,579
23,193
18, 907
16, 876
20, 554
17,196
18, 039
20, 510
85, 691
73, 089
62, 258
114,147
51, 737
40, 043
24, 706
(3)
()
83, 526
(3)
2,363
O
U
2,180
1,906
2,031
1,622
1,434
1,181
5,119
3,515
3,030 |
4,059
2,305
965
208
3
§
$429
301
()
10,255
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.
NOTE.—Data for returns <5f net income under $5,000 partly tabulated, partly estimated on basis of sample. (See pp. 1,19-24.)
CD
Or
TABLE 9.—Individual 'returns by Stales and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax
before tax credits, and tax credits—Continued
CO
ARKANSAS—Continued
!
1
Number
of returns Net income 1
Income classes
$300,000 under $400 000
$400,000 under $500,000
$500,000 under $750,000
$750,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $3,000,000
$3,000,000 under $4,000,000
$4,000,000 under $5,000 000
$5,000,000 and over
Classes grouped 3
1
.
Net tax
after tax
credits
Normal tax
Surtax
(3)
(3)
(3)
j
12M per
cent on
capital net
loss from
sale of assets
held more
than 2 years
Total
(3)
WA Per
cent on
25 per cent
capital
net
ot tax on
loss from
earned net sale
of
assets
income
held more
than 2 years
(3)
(3)
;
o
._
in
!
i
.
Total
.
Nontaxable 2 ... . _. _
Taxable
(3)
!
-
Tax credits
Tax before tax credits
i
.
_
_.
_.
$1, 249,869
$164, 005
16, 600 I
71, 089, 792
877, 747
8, 334
8,326
22. 752. 038
48, 937, 754
877, 747
$134, 769
$28. 597
$173, 421
$788
$8, 628
451.579 1
428.637
74. 778
954, 994
57, 634
19, 613
451, 579
428, 637
74, 778
954. 994
57,634
19,613
$10, 055
CALIFORNIA
U n d e r $1,000 2
U n d e r $1,000
$1,000 u n d e r $2,000
$1,000 u n d e r $2,000
$2,000 u n d e r $3,000
$2,000 u n d e r $3,000
$3,000 u n d e r $4,000
$3,000 u n d e r $4,000
$4,000 u n d e r $5,000
$4,000 u n d e r $5,000
$5,000 u n d e r $6,000
$6,000 u n d e r $6,000
:
I
i
-°
2
j
I
j
2
2
2
_
_
;
!
j
_|
9,934
768
33, 780
39,049
31, 209
35, 544
33,813
18, 794
9,903
24,283
1,445
16,262
$5,314, 255
274,175
51, 209,192
67, 756,800
75,700,809 i
83, 623,128 |
114, 374, 594 j
66,049,564
41,163,250 i
107, 733,679
7,824,608
88,860,774
$2, 781
$3,6
$3, 687
$906
122, 785
163, 566
163,566
~40~78T
324,487
430, 907
430, 907
106,420
234,927
313,165 !
"313," 165"
~~78,~ 238"
9,136
425,382
425, 382
106, 246
362,924
474,126
"474," 126"
~In~202"
5
o
o
$6,000 under $7,000 2
$6,000 under $7 000
$7,000 under $8,000 2
$7,000 under $8 000 2
$8 000 under $9 000
$8,000 under $9,000
$9,000 under $10,000 2 $9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000 .
$50,000 under $60,000
$60,000 under $70,000
_
$70,000 under $80,000
$80,000 under $90,000
_._
$90,000 under $100,000
$100,000 under $150,000.
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $750,000
$750,000 under $1,000,000
$1,000,000 under $1,500,000
$1 500 000 under $2,000 000
$2,000,000 under $3,000,000
$3 000 000 under $4,000 000
$4,000,000 under $5,000,000
$5,000,000 and over
Classes grouped 3
Total
Nontaxable 2
Taxable
.
- -
.
_
.
.
.
.
.
706
11,863
505
8, 686
352
6,152
275
4, 906
3, 854
2, 993
2, 505
1, 978
1,562
5,298
2, 865
1,840
1,902
1,040
679
443
294
183
160
426
185
87
45
88
34
29
14
4
1
4, 554, 693
76, 623, 060
3, 724, 329
65,013, 116
2 982 720
52,124,338
2, 606, 216
46, 678,174
40, 371, 301
34, 377, 533
31,241,034
26, 625, 555
22, 630,107
91,186, 246
63,836, 807
50, 284, 852
65, 205,054
46, 229,426
37,033,847
28, 620,878
21, 982, 325
15,482, 623
15, 111, 124
f 0, 462, 595
31, 733, 651
19, 344, 090
12, 233,176
29, 567, 736
15, 355, 407
17,919,935
12, 267, 326
434, 236
535, 336
535, 336
451, 024
539, 219
539, 219
88,195
426, 884
501 239
501, 239
74, 355
458, 469
444, 387
455, 469
483, 221
462,392
427, 992
2,168, 629
2, 320, 621
2, 383, 654
3,90S, 853
3, 542, 808
3, 296,107
2, 853, 229
2, 358,487
1, 827, 839
1, 885, 592
6, 775. 738
4, 500, 845
3, 017, 340
1,819, 862
4, 803, 935
2, 513, 259
2, 973, 719
1, 980, 436
528,150
485, 490
463, 516
470, 213
439,114
385, 738
1, 823,160
1, 488, 753
1, 270 679
1, 648.150
1, 205, 869
837, 632
602, 609
409, 632
322, 045
289, 632
947, 446
439,480
309, 862
161, 370
453,139
202, 313
250,147
102, 306
528,150
504, 037
510, 385
535, 344
508,013
487, 055
2, 345, 796
2,466, 253
2, 504, 224
4,078,210
3, 656,477
3, 368, 069
2, 924,095
2, 390, 667
1, 855, 072
1, 903, 059
6, 841, 695
4, 565, 253
3, 039, 568
1, 828,179
4, 818,417
2, 535, 781
2,990, 260
1,983, 022
69, 681
59, 650
54 916
52,123
45, 621
39, 063
177,167
145, 632
120, 570
157.673
97, 234
61,515
43, 975
31, 605
23, 921
15, 403
51, 385
26, 303
15, 708
5,165
13, 225
5,337
5,218
2,586
$18, 547
46, 869
65,131
68, 899
81,317
522, 636
977, 500
1, 233, 545
2, 336, 267
2,172, 074
1, 987.110
1, 692, 457
1, 409, 675
1,160, 064
1. 079, 015
4, 067, 752
2. 665. 305
, 896, 689
, 001,125
1,857, 895
L, 515,136
L, 679, 225
L. 108. 535
$93, 793
278, 534
543, 327
629, 029
571, 360
372. 983
534,412
1,826,497
1, 460, 468
833, 017
665, 684
1, 507, 383
818, 332
1, 000, 888
772,181
101,100
$11, 684
16,435
10,447
26, 891
575
3,312
2,0fi4
14, 572
38,105
6,520
3,152
1,257
17,185
11,323
s
o
GO
3
O
ii
o
1
00
22, 279,037
3, 365,069
236, 366
1, 014, 220
2,115, 791
3, 366, 377
1,308
316, 738
1, 765, 573,139
63, 707,136
19,159, 438
32, 656, 988
14, 083, 659
65,900,085
2,029, 427
163, 522
121,922
194,816
309,454, 666
1,456,118,473
63, 707,136
19,159, 438
32, 656,988
14,083, 659
65,900,085
2,029,427
163, 522
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.
NOTE.—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample. (See pp. 1,19-24.)
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—Continued
00
COLORADO
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 u n d e r $2,000 2_
$1,000 u n d e r $2,000...
$2,000 u n d e r $3,000 2 .
$2,000 u n d e r $3,000-.
$3,000 u n d e r $4,000 2 .
$3,000 u n d e r $4,000...
$4,000 u n d e r $5,000 K
$4,000 u n d e r $5,000...
$5,000 u n d e r $6,000 2_
$5,000 u n d e r $6,000...
$6,000 u n d e r $7,000 2 .
$6,000 u n d e r $7,000...
$7,000 u n d e r $8,000 2 .
$7,000 u n d e r $8,000-.
$8,000 u n d e r $9,000 K
$8,000 u n d e r $ 9 , 0 0 0 - .
$9,000 u n d e r $10,000 2
$9,000 u n d e r $10,000_.
$10,000 u n d e r $11,000.
$11,000 u n d e r $12,000.
$12,000 u n d e r $13,000.
$13,000 u n d e r $14,000.
$14,000 u n d e r $15,000.
$15,000 u n d e r $20,000.
$20,000 u n d e r $25,000.
$25,000 u n d e r $30,000.
$30,000 u n d e r $40,000.
$40,000 u n d e r $50,000.
$50,000 u n d e r $60,000.
$60,000 u n d e r $70,000.
$70,000 u n d e r $80,000.
$80,000 u n d e r $90,000.
Number
1
of returns Net income
1,226
71
3,717
2,805
3,548
3,177
3,615
1,976
1,137
2,565
198
1,637
74
1,089
52
721
40
529
35
451
374
258
221
160
167
462
226
140
161
65
56
31
17
19
$731,395
44,611
5, 760,098
4,907,371 I
8,833,692 I
7,571,455 |
12,474,862 I.
7,069,249
4,927, 564
11, 538,861
1,070,536
8,941, 810
479, 202
7,048,467
389, 330
5, 382, 565
338,923
4,481,110
335,912
4,281, 681
3, 920, 620
2,967, 509
2, 754,138
2,159, 066
2,416, 390
7, 953, 072
5,024, 228
3,807, 351
5,473, 946
2,880, 622
3, 098,952
2,008,058
1,289, 791
1,603,890
Net taxafter tax
credits
$434
Normal tax
Surtax
12M per
cent on
capital net
loss from
sale of assets
held more
than 2 years
Total
$561
$561
12H Per
cent on
25 per cent
capital
net
ol tax on
loss from
earned net
sale
of
assets
income
held more
than 2 years
I
$127
~I6,~772"
~I4,~337
~I4,~337"
"3,"565"
~29,~877"
39,789
39," 789
~9,~912
ii
o
23,673
31,409
31,409
7,736
32, 744
~43,~552~
43, 552
10, 808
"31,024
"39," 806"
39, 806
""87782
".347849"
42, 519
42, 519
7,670
38,290 !
38, 290
6,111
"§6,~8l4"
36,430
36,430
5,616
35, 343
36,436
36,430
35, 675
31,717
39, 929
180, 213
159, 038
166, 653
305,858
200, 631
262, 595
190,471
131,619
172,498
41,167
40,120
36, 797
34, 652
29, 809
36, 391
143, 619
41,167
41,900
40, 761
40,026
35, 340
44, 767
199, 317
174, 761
176, 648
326, 648
207,402
270, 507
198, 742
134, 667
174,286
5,824
5,464
4,331
4,351
3,623
4,838
19,104
15, 723
9,995
37,999
6,771
7,726
4,153
2,701
1,766
32,179
83,684
119, 577
55,888
59, 597
39, 381
17, 308
19, 834
$1, 780
3,964
5,374
5,531
8,376
55, 698
76, 263
92,964
205,036
135, 314
186, 749
139,075
84,416
109,648
$2,035
16, 200
24,161
20, 286
32, 943
44,804
O
2
o
o
g
$2, 791
4,118
347
$90,000 u n d e r $100,000
$100 000 u n d e r $150 000
$150,000 u n d e r $200,000
$200 000 u n d e r $250 000
$250 000 u n d e r $300 000
$300,000 u n d e r $400,000
$400 000 u n d e r $500 000
$500,000 u n d e r $750,000
$750 000 u n d e r $1 000,000
$1 000 000 u n d e r $1 500 000
$1,500,000 u n d e r $2,000,000
$2 000,000 u n d e r $3 000,000
$3,000,000 u n d e r $4,000,000
$4,000,000 u n d e r $5,000,000
$5,000,000 and over
Classes grouped
3
- _. .__
5
1
_ _
-
-----
2,
2,
2,
1,
754,
805,
377,
227,
357,
744,
887
989
552
354
699
540
2, 867, 888
..
9,045
41, 201
14, 207
30, 221
605
5,845
71,049
284,107
230, 866
241,453
37, 875
40, 905
9,678
54, 792
86, 047
82, 269
118,170
57, 221
89, 772
380,100
331,120
353,943
156, 650
103, 971
1,174
3,593
923
1,336
322
13
572,155
62, 417
474, 528
35, 843
572, 788
633
60
4,769
409
573
::::::::::
_-
.
Nontaxable 2
538
738
788
034
328
958
88,
371,
329,
352,
156,
103,
_
1, 829, 639
Total
Taxable
-
8
24
14
10
5
2
-
31,091
13, 642
17,449
158,931, 875
35, 341, 514
123, 590, 361
273, 046
762
158,404
114,511
273, 677
631
4,459, 057
1, 307, 318
2, 649, 375
698, 960
4, 655, 653
183,321
13, 275
4,459, 057
1, 307, 318
2, 649, 375
698, 960
4, 655, 653
183, 321
13, 275
CONNECTICUT
1,971
Under $1,000 2
291 I
$1,309
Under $1,000
$1,309
8,292 ;
$1,000 under $2,000 2 ...
11,136
35,517
47,256
~47~256"
$1,000 under $2,000—
8,169 i
$2,000 under $3,000 2__.
9,215 i
107,419
80,891
107,419
$2,000 under $3,000—
7,860 I
$3,000 under $-1,000 «...
76,057
4,720
$3,000 under $-1,000 2
'"57,"§09"
""76,"057"
2,855 |
$4,000 under $5,000 ...
5,818
62,990
83,359
$4,000 under $5,000 . . .
83,359
545
$5,000 under $6,000 2__.
3,499 !
~69~017"
,8,836
$5,000 under $e,000 —
"88," 836"
298 ,
$6,000 under $7,000 K..
2,519 !
77,870
16,362
$6,000 under $7,000 ___
200 i
$7,000 under $8,000 2...
104,037
2,056 i
'~85,~265"
104,037
$7,000 under $8,000 ___
145
$8,000 under $9,000 2...
1,437
82,556
£,064
"987664*
$8,000 under $9,000 2
123 !
$9,000 under $10,000 _.
1,159 i
100, 326
84,035
100,326
$9,000 under $10,000...
1,019 '
101,978
$5,811
91,788
$10,000 under $11,000,.
107, 789
92,332
90,450
734 !
10, 964
$11,000 under $12,000..
103,296
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
are not
deducted.
2
Nontaxable. Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayer.
NOTE.—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample. (See pp. 1, 19-24.)
I
H3
t—i
$311
O
0
"11,739
26, 528
"l8,~748"
j
o
o
20,369
~19,~819
18,492
~I8~772"
15, 508
16,291
16,001
12,846
net loss for prior year
CO
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—Continued
CONNECTICUT—Continued
Tax before tax credits
Number
l
of returns Net income
Income classes
$12,000 u n d e r $13,000
$13,000 u n d e r $14,000
$14,000 u n d e r $15,000
$15,000 u n d e r $20,000
$20,000 u n d e r $25,000
$25,000 u n d e r $30,000
$30,000 u n d e r $10.000
$40,000 u n d e r $50,000
$50,000 u n d e r $60,000
$60,000 u n d e r $70,000
$70,000 u n d e r $80,000 __
$80,000 u n d e r $90,000..
$90,000 u n d e r $100,000
$100,000 u n d e r $150,000
$150,000 u n d e r $200,000
$200,000 u n d e r $250,000
$250,000 u n d e r $300,000.
$300,000 u n d e r $400,000
$400,0G0 u n d e r $500,000...
$500,000 u n d e r $750,000
$750,000 u n d e r $1,000,000
$1,000,000 u n d e r $1,500,000
$1,500,000 u n d e r $2,000,000
$2,000,000 u n d e r $3,000,000
$3,000,000 u n d e r $4,000,000
$4,000,000 u n d e r $5,000,000..
$5,000,000 a n d over
Classes g r o u p e d 3
Total..
Nontaxable 2 ..
Taxable
..._
._
_.
._.-
_..
Net tax
after tax
credits
Normal tax
Surtax
Total
$8,175,974
7,924, 777
6,214, 843
28,458,253
20,012,827
15,992,163
24,385,252
19,240,216
13,469,921
9, 871, 723
8,694,791
7,702,346
7,235, 840
24, 534, 502
10,097,896
10,410,427
2,965,438
7, 834, 422
3,889, 630
6,101,201
8,907,855
1,371,512
92,307
543,424
736,880
81,063
522,496, 528
23,104,139
5,151,549
14,003,606
4,710,767
23,865,922 I
062,929
98,854
30,458
50,605
83,290,260
439,206,268
23,104,139
5,151, 549
14,003, 606
4, 710, 767
23,865,922
662,929
98,854
__
_
9, 680,957
$91,768
101,022
81,322
446,573
363,246
327,059
464,878
356, 742
247, 799
125,492
133,196
133,397
108,194
408,173
142,638
182,299
48, 308
84,056
61, 847
33,089
(3)
120,809
$40,649
152,131
156,438
247, 845
120, 673
117,062
139, 305
702, 351
320,891
388,422
86,408
383,192
217, 008
211; 070
(3)
690,442
$107,966
121,697
102,857
646,731
669,168
719, 748
1,381,693
1,394,421
1,153,968
922,054
922,624
895, 901
881, 850
3, 346, 708
1, 510, 559
1,683,612
502,009
1, 244, 751
643, 388
1, 046,475
(3)
1, 581,021
HP
cent on
25 per cent
capital
net
of tax on
earned net loss from
sale
of
assets
income
held more
than 2 years
655
588
428
., 651
898
585
706
430
24?
153
116
91
76
202
60
47
11
23
9
10
7
8
$94,440
106, 719
90, 673
581,419
613,721
668,520
1,306,411
1,339,048
1,113,145
904,292
900,255
868,841
869,168
3,294, 937
1,499,481
1, 665,246
500,369
1,231, 789
642,114
1,044,430
(3)
1, £78,923
$16,198
20,675
21, 535
200,158
305,922
392,689
876,166
885,548
749;731
548,717
668, 755
645,442
634,351
2, 236,184
1.047,030
1,112,891
367, 293
777, 503
364, 533
802.316
(3)
769, 770
123^ per
cent on
capital net
loss from
sale of assets
held more
than 2 years
Tax credits
1, 372, 611
$13,526
14,978
12,184
65, 312
55,447
51,228
62, 880
47, 576
32,583
15,641
13,604
12, 617
7,908
32, 807
9,786
7,625
1,219
4,068
1,274
2,045
$12,402
7,797
8,240
2,121
8, 765
14,443
4,774
18, 964
1,292
10,741
421
8,894
0)
2,098
1,099
DELAWARE
$164, 449
Under $1,000 2
258
$59
$249
$249
23,973
$190
Under $1,000
55
1, 949, 924
$1,000 under $2,000 2
1,216
1,202
4,828
2 052 220
4 828
3 626
2 475,970
$1,000 under $2,000
1,184
2,540
10, 240
10,240
2,086, 276
7,700
$2,000 under $3,000 2
1,004
3, 045, 343
$2,000 under $3,000
877
7,364
5, 594
7, 364
1,770
1,778,143
$3,000 under $4,000 2
875
1,171, 624
$3,000 under $4,000 2
503
2, 854, 792
7, 546
10,011
10,011
2,465
$4,000 under $5,000
265
444,746
;
$4,000 under $5,000
636
16,329
2,232
2, 237, 598
8,097
10, 329
2
$5,000 under $6,000
83
11,
547
2,102
1,
910,
880
9,445
11,547
$5,000 under $6,000
408
162, 585
$6,000 under $7,000 2
30
9,842
9,842
1,703
1, 442, 382
8,139
135 240
$6,000 under $7,000
295
2
8,726
10,289
1, 563
1,
270,
561
10,
289
$7,000 under $8,000
22
151,610
$7,000 under $8,000 2
194
9,664
11,206
1,542
1 320,159
11,206
$8,000 under $9,000
16
10, 462
11,335
11,961
1,499
1, 373, 989
$626
$8,000 under $9,000 2
150
11,921
12,034
1, 312, 841
1,719
13,640
1,606
$9,000 under $10,000
16
1,058,111
13, 689
13,142
15, 225
2,083
1,536
$9,000 under $10,000
„
139
11, 567
2,165
12,135
13, 732
1,597
836,785
$10,000 under $11,000
131
14,262
17,891
1,070,223
16,242
1,649
3,629
$11,000 under $12,000
.
115
62,915
92, 434
29,519
4,198,001
84, 794
7,640
$12,000 under $13,000
85
96, 793
57, 082
104, 674
47, 592
3,132,102
7,881
$13,000 under $14,000
62
44,352
98, 842
4,132
54,490
2,210,462
94,710
$14,000 under $15,000
74
228, 338
234,475
6,137
140, 601
3,815,746
91,816
$2,058
$15,000 under $20,000
244
128,129
189, 824
61, 021
7, 564
196, 714
6,703
$187
2,606, 253
$20,000under $25,000
141
2,995
167,139
3, 765
1,590
127,151
1,967,901
161, 784
36,993
$25,000 under $30,000
81
12, 749
226, 893
4, 692
333
168, 563
2,287,153
221,868
45, 581
$30,000 under $40,000
110
19, 538
194,711
2,649
645
145, 933
1, 786, 940
191,417
29, 240
$40,000 under $50,000
j
59
3,099
187, 681
1,170
766
160,528
1, 603, 200
185, 745
24,054
$50,000 under $60,000
j
36
1,424,711
171,170
21,115
137, 537
16,109
174, 761
3,095
496
$60,000 under $70,000
!
35
5,640,684
793, 967
84, 740
673, 897
41, 605
800, 242
6,088
187
$70,000 under $80,000
|
24
3,952, 529
615,217
37, 809
553,308
29, 320
620, 437
3,350
1,870
$80,000 under $90,000
j
19
367,121
60, 979
477, 533
2,474
8
2,864,211
475, 051
49, 433
$90,000 under $100,000.i
15
2,945,037
450, 571 <
35,869
318,311
97, 707
451, 887
1,185
131
$100,000 under $150,000
j
47
48, 251
712, 267
2,967
2,34C
3,892, 238
706, 960
50,167
613, 849
$150,000 under $200,000
!
23
2, 605,651
445,083
13, 267
367, 824
64, 646
445 737
654
$200,000 under $250,000
!
13
577
43,992
1,177, 596
12, 069
6,623, 706
1, 248, 784!
39, 842
1, 261, 430
$250,000 under $300,000
I
11
2,381
4, 738,143
981,712
80,360
901, 756
2,607
984, 723
630
$300,000 under $400,000
i
11
700, 711
180, 906
932, 676
1,007
5,075,904
931, 669 !
51,059
$400,000 under $500,000__.
i
6
3,521,152
78,812
687, 550
314
766,048 J
766, 362
$500,000 under $750,000
__;
10
,pital net less from sale of assets held more than 2 year? and net loss for prior
$750,000 under $1,000,000
!
5
$1,000,000 under $1,500,000
j
4
$1,500,000
under $2,000,000
:
2
1
Capital net gain from sale of assets held more than 2 years is included in net income, but eg
of sample. (See pp. 1,19-24.)
year2 are not deducted.
Nontaxable. Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayer.
NOTE.—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis
1
o
c
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—Continued
DELAWARE—Continued
Tax before tax credits
Income classes
$2,000,000 under $3,009,000
$3,000,000 under $4,000,000
$4,000,000 under $5,000,000
$5,000,000 and over
Total
Nontaxable 2
Taxable
Net tax
after tax
credits
Number
1
of returns Net income
o
$7,919, 626
$1,418, 205
Normal tax
$5, 562
Surtax
$1,171,375
12H per
cent on
capital net
loss from
sale of assets
held more
than 2 years
$242, 206
Tax credits
12M Per
cent on
25 per cent capital
net
of tax on
loss
earned net sale of from
assets
income
held more
than 2 years
To'al
$1,419,143
$938
y(
i
!
9,592
107,335 477
10 592 SSfi
1,153, 484
8, 683, 450
872 181
in 709 115
93 226
$9.3 nns
Si
3,785
5,807
9, 895,194
97, 440, 283
10, 592, 886
1,153, 484
8, 683, 450
872,181
10, 709,115
93, 226
23,003
s
02
DISTRICT OF COLUMBIA
Under $1,0002
Under $1,000
$1,000 under $2,000 2_.
$1,000 under $2,000—
$2,000 under $3,000 2_.
$2,000 under $3,000—
$3,000 under $4,000 K
$3,000 under $4,000—
$4,000 under $5,000 2_.
$4,000 under $5,000—
$5,000 under $6,000 2_.
$5,000 under $6,000-.
$6,000 under $7,000 2$6,000 under $7,000—
$7,000 under $8,000 2_.
$7,000 under $8,000__.
$8,000 under $9,000 K.
$8,000 under $9,000...2
$9,000 under $10,000
779
81
4,261
8,285
2, 397 j
6,224
3,426
3,347
970
4,687
154
2,409
61
1,463
36
979
25
759
25
$308, 724
46, 513
6,364,116
14, 350, 545
5,664,752
14, 832, 618
11,711,915
11, 862, 008
4,192, 945
20,831, 096
830, 768
13,181,137
391, 775
9, 422, 965
269, 036
7, 316, 904 i
210, 509
6,430,954
236,261 I
$433 ;
22, 571
"36,693";
$433
$105
"36,693
"~7,~522
"l8,"69l"
56,407
75,098
75, 098
41,864
55,678"
"55," 678"
59, 937
79,360 I
79, 360
19,423
52, 072
"67,"866~!
"67," 866"
"I5,"794
48, 331
60,807
60, 807
12, 476
45, 728
"56," 067"
"56," 067"
"i6,~339"
47, 038
"56,"476~
"56," 476"
""97438"
$9,000 under $10,000
..$10,000 under $11,000
..
$11,000 under $12,000.......
$12,000 under $13,000._
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $60,000
$60,000 under $70,000
$70,000 under $80,000
$80,000 under $90,000
$90,000 under $100,000
$100,000 under $150,000
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $750,000
$750,000 under $1,000,000. - .
$1,000,000 under $1,500,000.
$1,500,000 under $2,000,000..
$2,000,000 under $3,000,000..
$3,000,000 under $4,000,000..
$4,000,000 under $5,000,000..
$5,000,000 and over.._.
Classes grouped 3
Total.
Nontaxable2-.
Taxable
486
420
338
255
197
191
650
337
207
258
130
86
61
39
24
23
58
26
16
3
4, 620,150
4, 396,939
3, 878,378
3,175, 526
2, 657,037
2, 769,092
11,184, 243
7, 517, 218
5, 703, 326
8, 951, 260
5, 783, 363
4, 717, 298
3,940, 666
2,915,729
2, 037, 718
2,185, 062
7,035, 468
4, 429, 324
3, 553,914
801, 461
40,442
43, 353
46,356
41, 320
39, 783
47,134
264, 537
250,171
265, 763
526, 785
427, 740
419, 379
390, 796
323,012
237,812
271, 346
994, 497
643,182
596, 356
149,950
1,716,820
1, 749,444
320, 270
292,906
3, 445, 629
44,183 !
227,620,606
12,134 I 30,180, 801
32,049 j 197,439,805
48,151
48,854
48, 329
42, 021
38, 836
43, 877
218, 852
163, 637
146, 375
225, 647
147,109
118, 674
97, 755
60,117
51,951
47, 555
151,794
63, 682
70, 570
20, 355
35,651 !
32,574 |
$1,970
5,117
6,206
6,840
9,556
78, 440
116, 201
143, 406
328, 428
268, 745
282, 846
270, 455
203, 064
164, 319
181,100
678, 245
419, 581
444, 809
122, 360
243, 343
155,164
(3)
$9,176
35,050 |
33,822 i
40,972 !
67,435 |
27,870 |
54,524 !
184,787 !
165,395 !
84,299 i
8,070 I
41, 776
106, 214 j
(3)
(3)
48,151
50,824 I
53,446 i
48,227 i
45,676 |
53,433 !
297, 292 !
279,838 i
289, 781
563, 251
450,904 j
435, 342 1
409,182 [
330,616 I
244,140
283,179 i
1, 014, 826
648, 658
599,678 I
150,785
320,770
293,952 i
I
!
7,709
7,471
7,090
6,907
5,893
6,299
32, 755
29, 667
24, 018
34. 060
22,998
14,179
11, 091
7,604
2,438
2,820
13, 413
4,592
3,322
835
$2, 406
166
1,784
7,295
3,890
9,013
6,916
884
500 L
• 1,046 |-
(3)
1"
I
o
467,477
2,482 j
119,994
345,107
467,583 !
7, 474,643
2,406,726 i
4,250,189
1, 204,497
7,861,412 !
354,415 ;
106
32, 354
7,474, 643
2, 406, 726
4, 250,189
1, 204,497
7, 861, 412 I
354,415 i
~32,~354
2
o
§
FLORIDA
Under $1,000 2
Under $1,000
$1,000 under $2,000 2.
$1,000 under $2,000...
$2,000 under $3,000 K
$2,000 under $3,000...
1, 782
89
4, 198
o OOQ
«*>
3, 403
2,601
$990,432
57,638
5,873,431
6,093,316
1
$612
$612
$153 |
10,428
13,848
13,848
3,420 !
23,298
30,978
30,978
7,680 !
$459
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.
NOTE.—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample. (Se,e pp. 1,19-24.)
O
CO
TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returnsv 'net income, n6t tax, tax
before tax credits, and tax credits—Continued
FLORIDA—Continued
Tax before tax credits
Income classes
$3,000 u n d e r $4,000 2 . . .
$3,000 u n d e r $4,000
$4,000 u n d e r $5,000 2_. _
$4,000 u n d e r $5,000
$5,000 u n d e r $6,000 K_.
$5,000 u n d e r $6,000
$6,000 u n d e r $7,000 * _ . .
$6,000 u n d e r $7,000
$7,000 u n d e r $8,000 2 . . .
$7,000 u n d e r $8,000
$8,000 u n d e r $9,000 2___
$8,000 u n d e r $9,000
$9,000 u n d e r $10,000 K_
$9,000 u n d e r $10,000...
$10,000 u n d e r $11,000...
$11,000 u n d e r $12,000—
$12,000 u n d e r $13,000...
$13,000 u n d e r $14,000...
$14,000 u n d e r $15,000...
$15,000 u n d e r $20,000...
$20,000 u n d e r $25,000...
$25,000 u n d e r $30,000—
$30,000 u n d e r $40,000...
$40,000 u n d e r $50,000...
$50,000 u n d e r $60,000...
$60,000 u n d e r $70,000...
$70,000 u n d e r $80,000._.
$80,000 u n d e r $90,000.. .
$90,000 u n d e r $100,000..
$100,000 u n d e r $150,000.
$150,000 u n d e r $200,000.
$200,000 u n d e r $250,000.
$250,000 u n d e r $300,000.
Number
l
! of returns Net income
4,554
1,535
1,388
2,215
249
1,463
122
999
103
677
68
477
66
392
320
233
187
179
136
460
223
131
157
102
63
36
27
15
13
52
15
10
7
$15,939,063
5.488,860
6,039,281
9, 952,658
1, 333, 590
7,967, 205
787,187
6,431,826
759, 741
5,048,897
577,959
4, 030,155
630, 370
3, 727,353
3.340,861
2, 672, 552
2, 331, 220
2,413,152
1,969,430
7,915, 985
4,987,499
3, 592, 626
5, 376, 573
4,497, 607
3,420, 570
2,296,439
2,031,812
1,275, 361
1, 240, 578
6, 238, 749
2, 628, 019
2,226,954
1,911,691
Net tax
after tax
credits
Normal tax
Surtax
12^ per
cent on
capital net
loss from
sale of assets
held more
than 2 years
Tax credits
Total
12K per
cent on
25 per cent
capital n e t
of tax on
loss
from
earned n e t
sale of assets
income
held more
t h a n 2 years
$16, 791
$22,361
$22, 361
$5, 570
~"24~278"
"32," 342'
~32~ 342"
8,064
"37," 135"
8,436
31,162
38, 571
18, 571
7,409
~29~636~
"35," 782"
35, 782
6,146
34," 108
34,168
5,269
37, 502
34, 642
30, 337
27, 631
29, 680
26,427
129, 014
90,404
78, 346
112, 218
88, 860
72,150
43, 063
40, 652
13, 380
16, 794
79, 601
31, 739
30, 792
22,464
37,502"
5,596
4,810
8,921
4,243
4,578
3,888
16,052
11,088
9,006
7,898
5,500
6,133
4,187
3,096
1,523
1,610
5,161
1,591
2,340
1,571
31,906
31, 273
24, 782
27, 740
31,175
29, 799
167,943
155,401
157, 600
302, 525
312,448
290,816
221, 766
215, 823
140, 795
152, 267
776, 049
370, 873
345, 210
315, 356
$1,441
3,366
4,352
6,073
7,260
54, 981
76, 085
191,080
220, 027
184,401
157, 061
143, 271
117, 379
95, 016
472, 233
214,816
228,752
265,084
$$8, 234
10, 065
40, 398
28, 924
34,996
11,607
42, 067
256, 034
128, 744
88, 006
36, 795
33, 703
31, 983
35, 753
33,687
183,995
166,489
166, 606
311,532
318,952
296,949
229, 048
218, 919
142, 366
153,877
807, 868
375, 299
347,550
324,343
$1,109
1,004
3,095
48
26, 658
2,835
7,416
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $750,000
$750,000 under $1,000,000...
$1,000,000 under $1,500,000.
$1,500,000 under $2,000,000.
$2,000,000 under $3,000,000.
$3,000,000 under $4,000,000.
$4,000,000 under $5,000,000.,
$5,000,000 and over
Classes grouped 3
Total
Nontaxable 2
Taxable
1,299, 018
861,606
2,286, 595
(3)
()
4,981, 481
7,689, 881
(3)
(3)
718,332
1,447,049
3,830 |
15,228 i
51,232
(8)
i
137, 552
150,139
381, 559
(3)
55,557
3,439 i
9,679
()
487, 714
318,460
33, 459 I
198,121
126,448 i 1,003,420
196,939
168, 806
442,470
(3)
()
719, 294
1,448, 328
614
256
792
18,188
962
1,279
248,351
171, 366
465, 881
503
32,155 |
178,843,603
7, 714,261
1, 557,
4, 650,080
1, 732, 085
7, 939,959
165, 345
60, 353
15,933
16,222
41,963,114
136,880,489
7,714,261
1,557,794 j
4,650,080
1, 732, 085
7, 939,959
165, 345
60, 353
2,722, 891
...I
178,137
168,550
441,678
465,378
46,164 ]
GEORGIA
Under $1,000 2
_.
$495,
$611
51,
$471
$140
$611
Under $1,000
5,807,
$1,000 under $2,000 2...
5,957,
12,821
17, 046
4,225
17, 046
$1,000 under $2,000
6,936,
$2,000 under $3,000 K..
8,131,
40, 946
30, 732
40, 946
10, 214
$2,000 under $3,000-...
16, 579,
$3,000 under $4,000 2__.
6, 204,
26, 703
20,185
26, 703
6,518
$3,000 under $4,000
6, 753,
$4,000 under $5,000 2...
12,267,
28,893
38, 278
38, 278
9,385
$4,000 under $5,000-._.
1,427,
$5,000 under $6,000 2._.
9,607
42, 551
42, 551
9, 563,
32, 944
$5,000 under $6,000
743,
$6,000 under $7,000 2 . .
8,832
7, 293,
34, 202
43, 034
43, 034
$6,000 under $7,000
510,
$7,000 under $8,000 2...
35, 918
8,122
6,185,
44,040
44, 040
$7,000 under $8,000,...
474,
$8,000 under $9,000 2 . .
32, 972
4,916,
39, 805
39, 805
6,833
$8,000 under $9,000—_.
380,
$9,000 under $10,000 2..
40, 281
6,708
33, 573
40, 281
4, 322,
$9,000 under $10,000...
$1, 688
38, 315
6,468
31, 847
36, 627
3, 539,
$10,000 under $ll,000_.
4,159
38,282
6,355
31, 927
34 123
3, 293,
$11,000 under $12,000-.
41,633
35,435
35, 979
5, 654
6,198
2, 941,
$12,000 under $13,000-.
5,690
36, 300
34 647
7,343
41, 990
2, 738,
$13,000 under $14,000..
4,666
35, 970
32,459
8,177
40, 636
2,401,
$14,000 under $15,000..
57, 291
196, 865
23, 057
8, 324,
173,808
139, 574
$15,000 under $20,000-.
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 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.
NOTE.—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample. (See pp. 1,19-24.)
1
s
I—I
o
in
i
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—Continued
GE OR GI A—Continued
Tax before tax credits
Income classes
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $60,000
$60,000 under $70,000
$70,000 under $80,000
$80,000 under $90,000
$90,000 under $100,000.
$100,000 under $150,000
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $750,000
$750,000 under $1,000,000...
$1,000,000 under $1,500,000..
$1,500,000 under $2,000,000..
$2,000,000 under $3,000,000..
$3,000,000 under $4,000,000..
$4,000,000 under $5,000,000..
$5,000,000 and over
Classes grouped 3
•_.
Total—
2
Nontaxable .
Taxable
Number
of returns Net income *
264
173
189
90
58
18
19
8
10
30
10
10
2
2
$5,924,060
4, 772,447
6,470,409
4,036,460
3,157,184
1,146, 505
1,411,525
681,859
931,826
3, 734,870
1, 749, 957
2,156,036
529,218
(3)
Net tax
after tax
credits
$187,813
195,939
353, 779
294, 797
269, 755
110,149
153,330
67, 720
110,859
490, 218
244, 210
329,423
79,461
(3)
Normal tax
$117,413
92,234
145,185
92,224
66, 500
22,122
22,699
5,657
13, 622
60, 096
9,532
20, 208
8,256
(3)
Surtax
$92, 711
120,359
230, 686
192, 580
192, 376
71, 954
103, 003
58, 282
77,159
303, 298
160,528
242,115
32, 739
(3)
12H Per
cent on
capital net
loss from i
sale of assets
held more
than 2 years
$2,811
25, 077
21,007
18, 312
30,170
8,919
20, 918
139, 519
76,106
69,117
38,
904
(3)
Tax credits
Total
$210,124
212, 593
378, 682
309,881
279,883
112, 388
155,872
72,858
111,699
502, 913
246,166
331,440
79,899
(3)
12M Per
cent on
25 per cent
capital
net
of tax on
earned net loss from
sale
of
assets
income
held more
than 2 years
$22, 311
16, 654
23, 504
14,834
7,821
2,239
2,542
724
840
7,135
1, 956
2,017
438
()
$1,399
250
2,307
4,414
§
o
Xfl
5,5«6
o
H
2,118,962
311, 083
67
153, 926
157, 294
311,287
204
608,154
4,046, 701
226,237
®, 154
4, 046, 701
226,237 j
32,921
167,063,587
3, 806, 534
1, 322, 519
2,116, 028
14,152
18, 769
40,109,713
126,953,874
3,806, 534
1, 322, 519
2,116,028
13, 930
t—
"l3,~930
HAWAII
2
Under $1,000
534
$281 022
21
Under $1,000
$134
10, 642
$103
$1,000 under $2,000 2
1,043
1,641,947
722
$1,000 under $2,000
1,241 512
2 639
I 993
$2,000 under $3,000 2 ._
__
844
2, 074, 319
720
$2,000 under $3,000 2
1, 730,927
6,860
9,116
916
$3,000 under $4,000 _—
_ .
3, 224, 545
412
$3,000 under $4,000
1,467, 621
5,221
6,827
$4,000 under $5,000 2
_
389
1, 692, 877
532
$4,000 under $5,000 2
2, 388, 589
6,108
8,077
108
592,442
1 $5,000 under $8,000
..
00 $5,000 under $6,000
394
2,153 013
6 927
8 881
$6,000 under $7,000 2
__ _
44
281, 709
252
1, 624, 275
8,484
$6,000 under $7,000
6,737
39
$7,000 under $8,000 2
292, 216
162
$7,000 under $8,000 2
1,210,394
6,726
5,430
22
$8,000 under $9,000
185,835
6,852
$8,000 under $9,000. 2
_..
104
881,719
5,813
17
$9,000 under $10,000
160,546
88
$9,000 under $10,000.
. _
831,011
6,809
5,654
$10,000 under $11,000
81
6,086
846, 514
4,765
$351
$11,000 under $12,000.
_.
859,
798
1 095
7,468
7, 886
75
4,672
584, 707
47
$12,000 under $13,000
4,874
1,135
46
7,387
619,924
$13,000 under $14,000
7,703
1.596
29
3,716
418, 297
4,500
$14,000 under $15,000
1,406
131
38,185
27, 765
2,257, 337
$15,000 under $20,000
. . .
15, 889
69
40, 730
21,484
1,529, 966
$20,000 under $25,000
23,165
42
45, 494
19, 672
1,159,648
29, 248
$25,000 under $30,000
53
87,045
21,098
1,837, 357
66, 520
$30,000 under $40,000
23
65, 656
14,086
50,219
1,015,315
$40,000 under $50,000
25
12,184
97,998
$50,000 under $60,000
1,3G9,406
85, 951
15
6,465
75, 347
958,033
68,161
$60,000 under $70,000
. 9
9,487
59 596
58,837
$70,000 under $80,000
673, 295
1, 680
63,449
595, 703
$80,000 under $90,000
61, 804
1,176
378, 891
43, 709
42, 453
$90,000 under $100,000
20,305
258, 579
1,963, 084
274,382
$100,000 under $150,000
_
16
213 342
10,433
1,564,178
213, 698
$150,000 under $200,000
92
$200,000 under $250,000
(3)
(3)
(3)
(3)
$250,000 under $300,000
(3)
(3)
(3)
1
$300,000 under $400 000
$400,000 under $500,000
$500,000 under $750 000
$750,000 under $1,000,000
1
Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets
are not
deducted.
2
Nontaxable.
Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayer.
NOTE.—Data for returns of net income under $5,000 partly tabulated ,partly estimated on basis of sample. (See pp. 1,19-24.)
M
O
O
0
9*
1
^
T
I
$31
$134
$2, 706
2, 723
5, 494
1,665
1, 964
116
1,622
15, 469
2 639
646
9,116
2, 256
6, 827
1,606
8,077
1,969
8 881
1 954
8,484
1,747
6,726
1, 296
6,852
1,039
6,809
6,437
8,981
5,807
8,983
5,122
43, 654
44,640
48, 920
90, 324
67, 028
103, G29
76, 291
71, 047
63, 484
43,745
278. 506
239, 244
(3)
1,155
1, 672
1, 513
933
1, 280
622
5, 469
3, 919
3,426
3.279
1, 372
2, 3f>4
944
605
35
36
2,101
1, 020
(3)
o
o
2
a
$3, 267
11, 605
2,023
24, 526
(3)
)
held more than 2 years and net loss for prior year
o
TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net inco?nef net tax, tax
before tax credits, and tax credits—Continued
HAWAII—Continued
[
Tax credits
Tax before tax credits
Income classes
Number
1
of returns Net income
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $3,000 000
$3,000,000 under $4,000,000
$4,000,000 under $5,000,000
$5,000,000 and over
Classes grouped 3
Total.
Nontaxable
Taxable
2
Net tax
after tax
credits
Normal tax
Surtax
123^ per
cent on
capital net
loss 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 assets
income
held more
Total
t h a n 2 years
i
8,047 j
3 950 i
4,091
$751,117
$127, 070
$2,411
$125, 2u3
43,349,731
1 311 750
202. 53S
1,103, 713
10 427.458
32, 922, 273
1,311,756
202, 538
1,103, 713
$31, 759
31, 759
$127, 614
$497
$47
1, 398, 010
44, 786
41,468
GO
=
O
1, 398, 010
44,786
187
8
920
1,565
813
1,012
1,420
713
525
886
87
586
22
345
7
209
6
111
$109,354
4,736
1, 470,199
2, 709,026
2,049, 571
2, 387, 538
5, 003,929
2, 546, 053
2,276, 468
3,985, 891
463, 705
3,201,902
139, 490
2,221,142
51,829
1, 549, 922
49, 888
943, 625
$44
o
41, 468
o
IDAHO
Under $1,000 2
Under $1,000
$1,000 under $2,000 2 .
$1,000 under $2,000. __
$2,000 under $3,000 K.
$2,000 under $3,000.2 ..
$3,000 under $4,000 _.
$3,000 under $4,000.._
$4,000 under $5,000 2__
$4,000 under $5,000.._
$5,000 under $6,000 2
$5,000 under $6,000...
$6,000 under $7,000 K.
$6,000 under $7,000___
$7,000 under $8,000 2__
$7,000 under $8,000...
$8,000 under $9,000 2__
$8,000 under $9,000...
Ii
§
$52
$52
$8
4,457
"5,~942'j
5,942
"1,485"
"8," 077'
11,536
11, 536
2,859
8,776
11,641
11, 641
2,865
12,519
16,606
"l6,"606"
4,087
13, 087
16, 790
16, 790
"3," 703*
12,590
" 15," 155"
15,155
2,565
11, 359
13,234
13,234
"I, 875
~~8,~744'
~~9~846"
~~9,~846"
"i,"096"
$9,000 under $10 000 2
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
_
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30 000 under $40,000
$40,000 under $50,000
$50,000 under $60,000
_
$60,000 under $70,000
$70,000 under $80,000
$80,000 under $90,000
$90,000 under $100,000
$100,000 under $150 000
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $300,000
$300 000 under $400 000
$400,000 under $500,000
$500,000 under $750,000
$750,000 under $1,000,000
$1,000,000 under $1,500,000
$1 500,000 under $2,000,000
$2,000,000 under $3,000,000
$3,000,000 under $4,000,000
$4,000,000 under $5,000,000
$5 000,000 a n d over
Classes grouped 3
Total
Nontaxable2
Taxable
. _
7
77
63
41
24
29
39
_ .
_
. -
...
_
. _
__
49
23
15
6
2
4
4
x
65,102
727, 846
661, 554
475, 044
299, 352
396,154
563, 522
837, 550
518,836
412, 693
203, 443
91, 402
227, 580
244, 344
(3)
(3)
8,246
8,853
7,030
5,396
6,351
10, 044
22,202
17,412
20,576
13, 757
8,719
19,223
26,602
(3)
(3)
9,159
9,379
6,809
5,142
5,618
9,409
17, 526
9,293
10, 632
6,811
3,876
3,921
9,616
(3)
(3)
$313
652
596
1,061
1,736
5,719
8,463
10, 340
7,309
4,888
10,090
17,926
$5,390
288
(3)
(3)
913
839
431
342
328
1,101
1,043
344
396
241
45
178
1,228
(33)
()
9,159
9,692
7,461
5,738
6,679
11,145
23,245
17, 756
20,972
14,120
8,764
19,401
27,830
(33)
()
$122
(3)
i
""
. _
-
1
233,182
28, 508
3,553
9,053
16,108
28, 714
206
9,808
37,121,872
283,172
211,540
78,146
21, 786
311,472
28,178
122
3,994
5,814
11,679,535
25,442,337
283,172
211, 540
78,146
21, 786
311, 472
28,178
122
ILLINOIS
Under $1,000 2
____
6, 171 !
$3,691,068
$2,435 !
781, 691
$7, 306
1, 456
$9,741
$9, 741
Under $1,000
30, 775
48, 541,609
$1,000 under $2,000 2
~I34~472
~44~73Tj
"179,203"
38, 715 1 67,896, 218
$1,000 under $2,000
" 179," 203
27, 731 !
68,494,147
$2,000 under $3,000 2
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.
NOTE.—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample. (See pp. 1,19-24.)
O
CO
TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net taxy tax
before tax credits, and tax credits—Continued
ILLIN OIS— C ontinued
Tax credits
T a x before tax credits
Income classes
$2,000 under $3,000
$3,000 under $4,000«...
$3,000 under $4,000
$4,000 under $5,000 2 . . .
$4,000 under $5,000
$5,000 under $6,000 2.. .
$5,000 under $6,000
$6,000 under $7,000 2 . . .
$6,000 under $7,000
$7,000 under $8,000 2. _ _
$7,000 under $8,000
$8,000 under $9,000 «...
$8,000 under $9,000
$9,000 under $10,000 *_>
$9,000 under $10,000...
$10,000 under $11,000-..
$11,000 under $12,000...
$12,000 under $13,000—
$13,000 under $14,000...
$14,000 under $15,000...
$15,000 under $20,000._.
$20,000 under $25,000...
$25,000 under $30,000._.
$30,000 under $40,000. _.
$40,000 under $50,000...
$50,000 under $60,000...
$60,000 under $70,000. _.
$70,000 under $80,000...
$80,000 under $90,000...
$90,000 under $100,000..
$100,000 under $150,000.
$150,000 under $200,000.
$200,000 under $250,000.
Number
of
returns
54,175
39,088
32,113
12, 385
36, 514
1,537
20,360
560
13, 510
360
9,450
241
7,026
202
5,530
4,244
3,523
2,860
2,353
2,003
6,474
3,684
2,370
2,556
1,459
972
598
473
339
249
722
282
156
Net income 1
Net tax
after tax
credits
$130,855,809
$547,973
137,423,162
113,152,364
"~5047752"
53, 724, 111
164,186,826
515, 785
8, 270, 260
111, 243, 611
"418,"324"
3,590,082
87,310, 595
"433," 181~
2,645, 697
70,603,920
429,932
2,047,094 '
59,489,450
435, 318
1,906,178
52,446, 259
458, 076
44,472, 331
453, 407
40, 469, 693
487, 336
35, 672, 201
497,020
31, 742,466
500,412
29,042, 512
514, 310
111, 397, 328 2, 659,586
82,291,900
2,895,198
64, 727, 369 2,968, 764
88, 242,196
5,177,900
64,938,814
4,884, 233
53,081, 210
4, 696,487
38,689,528
3, 874, 237
35, 259,661
3,855, 222
28, 770,989
3, 551, 386
23,639,404
3,023, 096
87,246, 854 12,084, 532
48,672, 380
7,417,427
34,902,227
5,486,352
Normal tax
Surtax
12^ per
cent on
capital net
loss from
sale of assets
held more
than 2 years
Total
$729,739
$729, 739
"671," 644'
""671," 644
12K Per
cent on
25 per cent capital
net
of tax on
loss
earned net sale of from
assets
income
held more
than 2 years
166,892
I
"171," 262'
00
$181, 766
t—I
687,047
687, 047
"546,275
540, 275
H
1—1
o
549,413
549,413
116, 232
524,465
524,465
94, 533
520, 943
520, €
85, 625
543,625
530,454
566,977
576, 083
573, 461
587, 111
2, 984, 842
3, 201,005
3, 232, 359
5, 561,179
5,134,105
4, 891, 077
3, 988, 456
3, 975,975
3, 647, 533
3,096, 537
12, 340, 784
7,643, 226
5, 555,972
85, 549
77,047
79, 641
79,063
73,049
72, 801
325,256
305,807
263, 595
364,806
226, 228
169, 443
100,409
85, 570
71,417
48, 691
146, 733
65, 604
36,960
543, 625
510, 309
513,149
504,863
491,076
487,142
2, 204,998
1,926,120
1, 632, 805
2, 261,141
1, 667,953
1, 308,126
896, 267
769, 019
734, 971
530, 651
1, 772,874
969, 697
598,454
$20,145
53,828
71, 220
82, 385
99,969
779,844
1, 274, 885
1, 599, 554
3,158, 546
3,114, 787
2, 965, 917
2, 533, 477
2, 621, 997
2, 419,414
2.040, 733
8, 220,876
5,158, 933
3, 527, 013
$141, 492
351, 365
617, 034
558, 712
584, 959
493,148
525,153
2, 347,034
1, 514, 596
1,430, 505
3
o
o
$18,473
23,644
25,147
13,810
35,183
24, 730
24, 750
109, 519
160,195
32, 660
413,472
755, 892
460, 921
579, 556
233, 831
426, 843
99, 600
169, 558
59, 298
$250,000 under $300,000-_.
$300,000 under $400,000-...
$400,000 under $500,000
$500,000 under $750,000-...
$750,000 under $1,000,000. _
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $3,000,000
$3,000,000 under $4,000,000
$4,000,000 under $5,000,000
$5,000,000 and over
Total
Nontaxable
Taxable...
2,465,205
4, 297, 496
2, 930, 812
3, 896, 700
1, 642, 099
2, 729, 396
1, 532, 746
1, 534, 639
257, 363
697, 274
417,406
1,004,331 !
1, 665, 640
1.171, 400
2,188, 719
1, 298, 282
2, 660. 627
1,162, 711
1, 381, 206
1.172, 818
667,491
2,174. 694
3,883,008 (
6,719,028
4, 563,133
6, 664, 975
3,174, 212
5, 816, 866
2, 795,057
3,085,403
.1, 489, 479
1, 364, 765
2, 598, 797
23,193
35,442
16, 490
15, 342
5,568
9,790
2,329
2,310
1,037
225
936
56, 877
20,141
11, 686
198,868
62,144, 659
25,111,917 I
115,197,954 J
3,775,758
762,997
62,144, 659
25, 111, 917
115,197, 954 |
3, 775, 758 :
762,997
7,314
2
254, 571
27, 941, 378
I
][NDIANA
2
Under $1,000
Under $1,000
$1,000 under $2,000 2
$1,000 under $2,000
$2,000 under $3,000 2
$2,000 under $3,000
$3,000 under $4,000 2
$3,000 under $4,000
$4,000 under $5,000 2
$4,000 under $5,000
$5,000 under $6,000 2
$5,000 under $6,000
$6,000 under $7,000 2
$6,000 under $7,000
$7,000 under $8,000 2
$7,000 under $8,000
$8,000 under $9,000 2
$8,000 under $9,000
$9,000 under $10,000 2
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
___
.
.
1, 601
69
9,424
11,791
7,187
7, 320
9.556
4, 241
3,102
6,006
463
3,458
190
2,180
130
1,455
77
1,097
78
861
655
564
462
393
315
985
£Q11. 441
37,988
15, 063, 269
20, 455,962
17, 726, 272
17, 331, 088
33, 502, 213
15,329, 387
13,483, 532
26,902, 376
2,496, 676
18, 896, 317
$402
$508
$508
$106
36, 019
47,979
47, 979
11,960
67, 312
89, 744
89, 744
22,432
40, 081
53, 218
53, 218
13 137
58, 837
78, 345
78, 345
19, 508
66,868
84, 028
84, 028
17,160
14,108, 539
63, 948
79,988
79, 988
16, 040
10,865, 519
652 692
9,307, 934
737,573
8,175, 271
6,877, 501
6,457, 959
5,768,901
5,311,961
4,557, 245
17,052, 576
60, 618
74, 605
74, 605
13,987
62,143
75,474
75, 474
13,331
63,748
61, 391
69,932
67, 074
73,956
71,114
365, 631
76,467
69, 417
72, 769
66, 791
72, 507
66,108
291,884
76,467
72, 536
80, 838
78,115
86,100
81,822
415,071
12,719
11,145
10,906
11,041
12,144
10, 708
49,440
$3,119
8,069
11, 324
13,593
15, 714
123,187
-
* Capital Jet 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.
NOTE.—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample. (See pp. 1, 19-24.)
1
o
O
3
o
i
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—Continued
fcO
INDIANA—Continued
Tax before tax credits
Income classes
$20,000 u n d e r $25,000
$25,000 u n d e r $30,000
$30,000 u n d e r $40,000
$40,000 u n d e r $50,000
$50,000 u n d e r $60,000
$60,000 u n d e r $70,000
$70,000 u n d e r $80,000
$80,000 u n d e r $90,000
$90,000 u n d e r $100,000
$100,000 u n d e r $150,000
$150,000 u n d e r $200,000
$200,000 u n d e r $250,000
$250,000 u n d e r $300,000
$300,000 u n d e r $400,000
$400,000 u n d e r $500,000
$500,000 u n d e r $750,000
$750,000 u n d e r $1,000,000. „
$1,000,000 u n d e r $1,500,000..
$1,500,000 u n d e r $2,000,000..
$2,000,000 u n d e r $3,000.000_.
$3,000,000 u n d e r $4,000,000_.
$4,000,000 u n d e r $5,000,000..
$5,000,000 a n d over
Classes grouped 3
Total..
Nontaxable 2 .
Taxable.
Number
of returns Net income *
Net tax
. after tax
credits
Tax credits
1214 per
Normal tax
Surtax
cent on
capital net
loss from
sale of assets
held more
than 2 years
Total
12H per
cent on
25 per cent capital
net
of tax on
loss
earned net sale offrom
assets
income
held more
than 2 years
3
495
303
334
175
101
60
51
28
25
58
30
12
9
12
11
9
1
2
$11,009,144
8, 305, 223
11,546.900
7, 775,440
5, 492, 270
3, 892,160
3, 824, 253
2, 371, 524
2, 375, 312
7,106,052
5,023,904
2, 679, 087
2,462, 830
4, 025, 896
4,845, 618
5, 489,168
(3)
481, 618
43, 431
242,137
196, 969
75, 371
365, 336, 866
10,100, 848
2,865,475
5,445,460
2, 265, 699
10,576,634 !
457,722
18, 064
31,808
43, 568
86, 766, 677
278, 570,189
10,100, 848
2, 865, 475
5, 445, 460
2, 265, 699
10,576,634 !
457, 722
18,064
2,908,884
$363,119
354,877
656. 295
545,491
454, 643
372, 865
406, 537
277,472
291, 548
970,893
708,765
432,416
388, 824
564, 991
767, 666
833, 754
()
$235, 728
176, 825
269,981
162,315
106, 098
63, 273
55, 028
42,480
33, 930
111,754
51, 336
48,978
38, 734
27, 754
53,446
44, 552
()
$167, G92
205, 372
414, 765
370, 478
321, 888
239, 725
264,184
188, 069
217, 249
631, 246
421, 086
295, 559
235, 008
244, 997
420, 007
390, 992
(3)
$18, 274
37, 652
47, 245
82,182
99,180
52,130
46,172
241, 068
243,412
91, 820
118, 024
295,182
296,598
399, 791
(3)
$403, 420
382,197
703, 020
570, 445
475, 231
385,180
418, 392
282, 679
297, 351
984. 068
715, 834
436, 357
391, 766
567,933
770, 051
835,335
(3)
482,537
$40,301
27, 320
44, 584
24, 209
17,967
9,821
6,636
5, 207
5, 398
11,614
4,955
3,829
2,942
2,942
2,157
1,157
()
$2,141
745
2,621
2,494
5,219
405
1,561
2,114
112
228
424
919
i i
a
m
O
*1
i
IOWA
Under $1,000 2
315
$189, 937
$503
$658
$658
Under $1,000
109
68, 427
$1,000 under $2,0002
2,910
4, 882, 686
"20," 634'
20, 634
15,499
5,085
$1,000 under $2,000
8, 827, 764
2,843
$2,000 under $3,000 2
7, 527, 883
48, 352
64, 390
64, 390
5,259
$2,000 under $3,000
12, 527, 559
5,023
$3,000 under $4,000 2
18, 774, 651
31,934
42, 371
42,371
2,873
$3,000 under $4,000
10,257,447
2,351
$4,000 under $5,000 2
10,485, 280
45, 756
60, 912
60, 912
4,370
$4,000 under $5,000
19,480,956
220
$5,000 under $6,0002
1,186, 291
59, 322
41, 482
59,322"
2,348
$5,000 under $6,000
12, 862, 791
59
$6,000 under $7,OOO2
382,821
64,903
52, 823
64,903
1,688
$6,000 under $7,000
10, 876,477
32
$7,000 under $8,000 2
227, 538
47, 298
56,157
56,157
1,055
$7,000 under $8,000
7, 880,178
32
$8,000 under $9,000 2
271,271
50,059
724
42, 803
50,059
$8,000 under $9,000
6,126,177
23
$9,000 under $I0,0002
218,347
52,844
52, 844
577
45, 866
$9,000 under $10,000
5,478, 299
52, 646
$2, 270
54,916
473
47,971
$10,000 under $11,000
4,961,339
49,798
5,558
55, 356
374
49,246
$11,000 under $12,000
4, 293, 263
42, 891
6,474
49,365
262
42, 654
$12,000 under $13,000
3,269,390
37, 825
6,711
44, 536
196
39, 773
$13,000 under $14,000
2, 638, 737
40,070
8,567
48, 637
174
43, 916
$14,000 under $15,000
2, 518,981
162,199
65, 764
227,963
540
206, 335
$15,000 under $20,000
9, 296, 456
125, 842
96, 674
222, 516
278
207, 306
$20,000 under $25,000
6, 211, 650
99, 011
92.036
191,047
150
177, 446
$25,000 under $30,000
4,074, 384
214,578
$5, 812
125,973
346, 363
173
327, 760
$30,000 undei $40,000
5,957,683
17, 772
185,861
68, 017
85
271, 650
264,129
$40,000 under $50,000
3,802,946
39,891
164,002
59,511
54
263,404
245, 557
$50,000 under $60,000
2,961,900
55,568
34,144
121, 589
33
211,301
198,558
$60,000 under $70,000
2,159,318
31,146
9,600
85, 609
126, 355
123, 534
$70,000 under $80,000
1, 332, 827
27, 450
4,951
75, 625
108, 026
107, 387
$80,000 under $90,000
1,005,993
32,128
12,138
123, 984
168, 250
163, 716
$90,000 under $100,000
1,421,736
227, 764
200, 231
17.037
445, 032
440, 621
$100,000 under $150,000
3,668, 278
46, 339
9,860
83, 248
139,447
137,995
$150,000 under $200,000._.
1,008,337
72, 719
2,204
81, 824
156, 747
156, 428
$200,000 under $250,000
1,152, 849
31, 950
48, 725
13, 228
93, 903
93, 579
$250,000 under $300,000
570, 22S
107,171
1,005
80, 507
188, 683
186, 797
$300,000 under $400,000
1,383, 741
104, 259
1,714
935
106,908
106, 667
$400,000 under $500,000
882,389
(3)
(3)
(3)
(3)
$500,000 under $750,000
(3)
$750,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
1
Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held more than 2 years and
are not deducted.
2
Nontaxable. Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayer.
NOTE.—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample. (See pp. 1, 19-24.)
$155
5,135
16,038
"16,437
15,156
"17,840
"12,080
1
7,256
6,978
6,945
6,110
6,711
4,763
4,721
21, 628
15, 210
13,601
18,489
6,594
9,336
3,723
2,821
639
1,119
2,176
1,452
319
324
323
241
O
o
$114
927
8,511
9,020
o
3,415
2,235
1,563
net loss for prior year
00
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—Continued
IOWA—Continued
Tax before tax credits
Number
of returns N e t income *
Income classes
3
1
$2,000,000 under $3,000,000
$3 000 000 u r d e r $4,000 000
$4 000,000 under $5,000,000
$5 000 000 and over
Classes grouped 3
Nontaxable
Taxable
2
..
Normal tax
(33)
()
(3)
(3)
Surtax
12M per
cent on
capital net
loss from
sale of assets
held more
than 2 years
Total
(3)
(3)
(3)
(3)
(3)
(3)
12}^ per
cent on
25 per cent capital
net
of tax on
loss
earned net sale of from
assets
income
held more
than 2 years
$2,476, 350
(3)
$14,136
(3)
$392,826
(3)
$2,070,446
(3)
$2,477, 408
(3)
$1,058
40, 789
221, 881, 247
6, 216,041
1, 449, 075
2,178,106
2,842,882
6,470,063
228, 237
$25, 785
13, 808
26,981
44.14G, 705
177, 734, 542
6, 216,041
1,449,075
2,178,106
2, 842,882
6,470,063
228, 237
25, 785
581
85
2,742
3,325
3,272
2,723
4,555
1,982
1,969
3,152
264
2,212
85
1,421
36
962
32
679
$335,287
41,570
4,460,446
5, 749,209
8,144,762
6,468,168
16,118,068
7,108,905
8,508,730
14,140,706
1,417,502
12,089,730
540,822
9,194, 341
261, 501
7,198,353
271,264
5, 743,605
o
o
*4
3
o
KANSAS
Under $1,000 2
Under $1,000
$1,000 under $2,000 2..
$1,000 under $2,000...
$2,000 under $3,000 K.
$2,000 under $3,000...
$3,000 under $4,000 2..
$3,000 under $4,000...
$4,000 under $5,000 2_.
$4,000 under $5,000...
$5,000 under $6,000 2_.
$5,000 under $6,000...
$6,000 under $7,000 K.
$6,000 under $7,000...
$7,000 under $8,000 2..
$7,000 under $8,000...
$8,000 under $9,000 2_.
$8,000 under $9,000._.
I
(3)
(*)
$18, 776, 041
1
Total
(3)
(3)
(3)~
Net tax
after tax
credits
Tax credits
o
I
$431
$574
$574
$143
10,122
13,487
13 487
3,365
25,507
33,782
33,782
8,275
22,012
28,972
28,972
6,960
33,066
43,883
43,883
10,817
43, 685
54,954
54,954
11,269
8,783
46,326
55,109
55,109
43,038
49,909
49,909
6,871
42,810
48,320
48,320
5, EI6
$9,000 under $10,000 2
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000.
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $60,000
$60,000 under $70,000
$70,000 under $80,000
$80,000 under $90,000
$90,000 under $100,000
$100,000 under $150,000
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $300.000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $750,000
$750,000 under $1,000,000...
$1,000,000 under $1,500,000..
$1,500,000 under $2,000,000..
$2,000,000 under $3,000,000..
$3,000,000 under $4,000,000..
$4,000,000 under $5,000,000..
$5,000,000 and over
Classes grouped 3
Total
-
Nontaxable 2
Taxable
13
463
370
308
223
209
143
468
223
122
143
. 59
35
21
6
10
5
20
3
1
2
1
3
1
122,747
4,390,378
3.882,697
3,538, 702
2,783, 213
2,819,098
2,071,526
8,068,141
4,962,008
3,339, 585
4,864,937
2,670,460
1,883,570
1,371,548
456,301
841,928
463,072
2,398,289
529,600
0)
(3)
()
38,130
42,460
45,481
38,356
47,607
38,723
199,778
175,481
155,980
294,456
207,928
176,197
142,945
54, 371
100,781
68,047
288, 532
51,007
(3)
()
1,316 918
()
236, 544
(3)
42,738
45, Oil
44,512
36, 710
44,050
34, 899
157,530 I
111,327
79,813 I
129,876 i
71,062 ]
49,546 I
35,942 !
13,511 !
16,166
16,411 i
23,828 !
6808 !
$1,801
4,836
5.366
7,186
6,955
56,308
78,534
83, 051
171,179
133,250
113,196
93,869
30,192
48,356
40,775
70, 594
23,505
(3)
$6,377
10, 367
18.466
16,801
11,396
37, 275
11,679
195,829
21,180
-
23,416
173,365
14,220
83,057
()
40,624
(3)
42,738
46,812
49,348
42,076
51,236
41,854
213,838
189,861
162,864
307,432
214,679
181, 208
146,612
55,099
101,797
68,865
290,251
51,493
3
()
()
237,405
(3)
4,608
4,352
3,867
3,720
3,629
3,131
14,060
14,380
6,884
12, 760
6,747
2,623
3,301
728
1,016
818
1,719
486
$216
4
2,388
366
861
1,827,071
258,296
258,946
650 I
_.!
32,929
162,394,758
2,928,097
1,326,366 ! 1,225,375
531,663
3,083, 404
152,333 I
2,974
_.
13,549
19,380
40,181,129 I
122,213,629 !
2,928,097
1,326,366
531,663 i
3,083,404
152,333
2,974
I
1, 225, 375
161,669 ;
KENTUCKY
2
637
$369, 623
Under $1,000
$205
68,052
$849
$644
$849
Under $1,000
106
6,468, 772
4,004
$1,000 under $2,000 2
8,253,994
4,394
13,185
17, 579
4,798
17, 579
$1,000 under $2,000 2
_
8,922, 979
3,625
$2,000 under $3,000
1
Capital net gain from sale of assets held mere 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.
NOTE.—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample. (See pp. 1,19-24.)
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—Continued
KENTUCKY—Continued
Tax before tax credits
Income classes
$2,000 u n d e r $3,000
$3,000 u n d e r $4,000 K _ _
$3,000 u n d e r $4,000
$4,000 u n d e r $5,000 2._ _
$4,000 u n d e r $5,000
$5,000 u n d e r $6,000 K. _
$5,000 u n d e r $6,000
$6,000 u n d e r $7,000 2___
$6,000 u n d e r $7,000
$7,000 u n d e r $8,000 2
$7,000 u n d e r $8,000
$8,000 u n d e r $9,000 2
$8,000 u n d e r $9,000
$9,000 u n d e r $10,000 K _.
$9,000 u n d e r $10,000
$10,000 u n d e r $11,000....
$11,000 u n d e r $12,000.__.
$12,000 u n d e r $13,000-..
$13,000 u n d e r $14,000.__.
$14,000 u n d e r $15,000..-.
$15,000 u n d e r $20,000—.
$20,000 u n d e r $25,000...-.
$25,000 u n d e r $30,000_._.
$30,000 u n d e r $40,000.__.
$40,000 u n d e r $50,000....
$50,000 u n d e r $60,000._..
$60,000 u n d e r $70,000.._.
$70,000 u n d e r $ 8 0 , 0 0 0 - . .
$80,000 u n d e r $ 9 0 , 0 0 0 - . .
$90,000 u n d e r $100,000...
$100,000 u n d e r $150,000..
$150,000 u n d e r $200,000..
$200,000 under $250,000..
Number
3,116
4,041
1,835
1,537
2,739 i
293
1, 752
143 i
1,223
9(5 [
857 |
626
46
516
444
311
283
260
176
669
384
200
221
129
81
32
26
16
14
34
15
Net income
!
$7,444,086
14,124, 017
6, 598, 503
0,719,824
12, 255, 330
1,591,294
9, 580, 047
915,122 j
7,912,172 I
716,290 !
6,411,666
466,753 !
5,297,090 |
433,261 I
4, 891, 770
4, 649, 469
3, 574, 247
3, 539,452
3, 506, 972
2, 538, 809
11, 447, 592
8, 502, 919
5, 449,471
7, 529, 545
5, 722,121
4, 385, 778
2,068, 358
1, 945, 635
1, 363, 624
1, 315, 535
4,157, 763
2, 598, 946
1, 292, 210
Net tax
alter tax
credits
!8, 827
20,3
Normal tax
Surtax
12H per
cent on
capital net
loss from
sale of assets
held more
than 2 years
Tax credits
Total
$38, 318
$38, 318
" 2 7 , " 056'
"27,056"
^ p
cent on
25 per cent
capital
net
of tax on
loss from
earned net
sale
of
assets
income
held more
than 2 years
$9, 491
29,037 j
38, 602
38, 602
9,565
~35~88T I"
"45,897"
"45,897"
10, 013
36,888 j
46, 035
"46,035"
9,147
36, 553
43,873
43, 873
7,320
34, 242
40,538
40, 538
6,296
43, 568
48, 041
41, 885
49, 317
52, 384
46, 229
256, 045
290,176
238,150
431, 268
419, 581
381, 277
199, 726
201, 744
167, 212
162, 542
594,184
397,104
174,456
6,032
5,877
5,539
5,131
5,501
4, 300
20, 005
19, 773
12, 625
19, 381
9,204
8,520
3,226
1,941
2,253
1,773
5,106
3,164
617
37, 536
42,164
36, 346
44,186
46, 883
41, 929
236, 040
270, 403
225, 525
411, 068
409, 278
371, 922
194, 496
199, 706
164, 931
160, 769
589, 012
393, 701
166, 936
43, 568
45, 944
37, 007
41, 922
43, 330
37, 706
176, 735
161, 737
105, 207
153, 670
119, 667
94, 005
39, 619
19, 321
26,198
24, 848
90, 785
46,476
9,657
$2, 097
4, 878
7,395
9, 054
8, 463
79, 310
128, 439
132, 943
262, 480
282, 030
259,132
119, 881
139,180
104, 710
100,422
418, 487
250, 431
65,178
$15,118
17, 884
28,140
40, 226
43, 243
36, 304
37, 272
84, 912
100,197
99,621
o
2
o
i
$819
1,099
835
2, 004
97
28
239
6,903
$250,000 under $300 000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $750,000
$750,000 under $l,00n 00n
$1 000 000 under $1 500 000
$1,500,000 under $2,000,000
$2,000 000 under $3 000 000
$3,000,000 under $4,000,000
$4,000,000 under $5,000,000
$5,000,000 and over
Classes grouped s_ _
Total
Nontaxable 2
Taxable
139, 839
577, 256
156, 529
(3)
(3)
(3)
1,047,131
3,637,165
887,155
(3)
(3)
(3)
A
2
2
1
1
5, 783
60, 563
4, 739
(3)
(3)
(3)
48, 766
319,156
138, 934
(3)
(3)
(3)
•
85,811 '
200,340 :
13,636
(3)
(3)
140,300
580,059 I
157,309 1
(3)
i
(3)
(3)
(3)
:
521
2,803
780
()
(3)
(3)
3
j
255,911 i
488,215 j
924
!
5,859,579 |
208, 095
12, 090
1,058,615 ;
5,859,579 !
208, 095
12, 090
3,165, 706
487, 291
39, 366
35, 367
193,766,, 254
5, 639, 394
1, 726, 660
3, 074, 304
1,058,615
14 477
20, 890
40 727 941
153,038. 313
5, 639, 394
1, 726, 660
3,074,304 ;
192,938 ,
i
LOUISIANA
2
U n d e r $1,000
U n d e r $1,000
$1,000 u n d e r $2,000 *__
$1,000 u n d e r $2,000
$2,000 u n d e r $3,000 2 . .
$2,000 u n d e r $3,000.___
$3,000 u n d e r $4,000 2. _
$3,000 u n d e r $4,000. $4,000 u n d e r $5,000 2._
$4,000 u n d e r $5,000__._
f5,000 u n d e r $6,000 2__.
$5,000 u n d e r $6,000
$6,000 u n d e r $7,000 2__.
$6,000 u n d e r $7.000
$7,000 u n d e r $8,000 «._.
$7,000 u n d e r $8,000
$8,000 u n d e r $9,000 2 __.
$8,000 u n d e r $9,000
$9,000 u n d e r $10,000 2__
$9,000 u n d e r $10,000...
$10,000 u n d e r $11,000._
$11,000 u n d e r $12,000.
$12,000 u n d e r $13,000.
$13,000 u n d e r $14,000._
$14,000 u n d e r $15,000..
1,108 !
29 j
4,384 |
3,691 i
3,489 |
3,055
4,475 j
2,226 !
1,697 i
3,450 !
323 I
1,588 j
1,090
58
674
26
544
345
283
211
169
157
i'
i
|
i
I
i
I
|
I
$G54,72/
13,018
6, 827,126
6,403, 426
8, 624, 034
7, 331, 092
15, 662, 068
8, 027, 250
7,412, 836
15, 546, 712
1, 742, 997
13, 214, 290
837, 309
10, 265, 059
559, 392
8,126, 537
' 497, 789
5, 703, 663
245, 417
5,140, 379
3, 028, 683
3, 246, 144
2,635, 335
2, 270, 652
2, 279, 915
$118 I
10,142 !
$156
$156 .:
13,483
13, 483
3,341
27,083 I
36,010
36," 016
"§,"927":
"28," 159"!"
~37,~322~
37, 322
"9,163"
46, 210
61,387
61,387
56, 632
~73,"251~
73, 251
16, 619
57,236
71, 557
71, 557
"l4~32l"
"53," 456"
~G5~02l"
65, 021
11, 565
49,514
57, 811
57,'SII
~~8," 297":
50, 701
40,182
40, 847
39,877
39, 362
40, 399
58,423 !
43, 726
41,807
39,247
37, 092
36, 230
58, 423
45, 432
45, 950
44, 447
42, 727
43, 893
7,662
5,250
5,103
4,570
3,365
3,494
$1, 706
4, 143
5, 200
5, 635
7, 663
i
i
,
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.
NOTE.—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample. (See pp. 1, 19-24.)
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—Continued
00
L OUISI ANA—Continued
Tax before tax credits
Income classes
$15,000 u n d e r $20,000
$20,000 u n d e r $25,000
$25,000 u n d e r $30,000
$30,000 u n d e r $40,000
$40,000 u n d e r $50,000
$50,000 u n d e r $60,000
$60,000 u n d e r $70,000
$70,000 u n d e r $80,000
$80,000 u n d e r $90,000
$90,000 u n d e r $100.000
$100,000 under $150,000
$150,000 under $200,000
$200,000 u n d e r $250,000
$250,000 u n d e r $300,000
$300,000 u n d e r $400,000
$400,000 u n d e r $500,000
$o00,000 u n d e r $750,000
$750,000 u n d e r $1,000,000._.
$1,000,000 u n d e r $1,500,000.
$1,500,000 u n d e r $2,000,000.
$2,000,000 u n d e r $3,000,000.
$3,000,000 u n d e r $4,000,000.
$4,000,000 u n d e r $5,000,000.
$5,000,000 a n d over
Total.
Nontaxable 2_
Taxable
Number
1
of returns Net income
428
261
148
155
80
59
34
34
24
12
24
$7, 361, 208
5, 825, 558
4, 038, 806
5, 308, 578
3, 522, 822
3,191, 778
2,191, 667
2, 542, 799
2, 066, 605
1,154,199
2, 785,885
1. 364, 686
1, 588, 745
2, 288, 900
677, 980
1,229,259 j
Net tax
after tax
credits
Normal tax j
Surtax
12^ per
cent on
capital net
loss from
sale of assets
held more
than 2 years
Tax credits
Total
12^ Per
cent on
25 per cent capital
net
of tax on
loss from
earned net sale of assets
income
held more
than 2 years
$179, 299
202, 810
184.817
308, 111
259,488
263,127
217,121
269, 787
262, 489
128, 234
384,317
203, 253
236, 427
396, 043
101,051
$141, 575
123, 204
92, 972
127, 059
81,318
58, 742
40,283 I
44,941 I
51,034
18,611
52,721 |
22,681 !
33,139 j
69, 375
1,678
$50, 725
88, 522
99, 389
186, 932
163, 861
183,828
151.817
179,655
182, 543
87, 791
286, 699
121,348
106, 060
236, 457
63, 982
$$5, 215
20, 945
26, 036
27, 275
48, 961
31, 212
27, 020
48, 028
60, 145
98, 230
92, 463
35, 397
$192, 300
211, 726
192. 361
319, 206
266, 124
268, 606
219, 375
273, 557
264, 789
133, 422
387, 448
204,174
237, 429
398, 295
101, 057
203, 676
22,196
104, 707
77, 790
204,693
1,017
598, 717
4, 571, 432
183,087
8,317
4, 571, 432
183, 087
8,317
36, 981
184, 035, 325
4, 380, 028
1, 654, 052
2, 318, 663
15, 765
21, 216
43, 063, 695
140, 971, 630
4, 380, 028
1, 654, 052
2, 318, 663
$13,001
8,916
7, 544
10,616
4,869
4,356
2,146
3, 662
2,300
811
3,130
567
1,002
' ""2,252
6
$479
1, 767
1,123
108
108
4,377
1
354
((
O
m
O
MAINE
574
$326, 000
Under $1,000 2
100
45,802
$418
$538
Under $1,000
2,060
3,237,388
$1,000 under $2,000 2
2,035
3,487,122
~8,~123"
$1,000 under $2,000
~6,~108"
1,864
4,659, 786
$2,000 under $3,000 2
1,644
4, 018,133
$2,000 under $3,000.._
15, 043
20, 004
2,010
7, 023,468
$3,000 under $4,000 2
1,048
3, 772, 291
$3,000 under $4,000 2
"II," 813"
"l5," 648"
832
3,634, 078
$4,000 under $5,000
6,436, 384
1,432
$4,000 under $5,000 2
22, 094
16,648
146
$5,000 under $8,000
780, 779
978
$5,000 under $6,000
5,349,176
~24," 907'
~I9,~527~
$6,000 under $7,000 2
78
503,627
$6,000 under $7,000.._
687
4,442, 008
27, 687
23, 062
$7,000 under $8,000 2
39
289,065
3, 651, 798
$7,000 under $8,000
490
"21," 787"
~25,"963
$8,000 under $9,000 2
22
186, 998
$8,000 under $9,000..._
3,184, 260
375
24, 798
21, 091
$9,000 under $10,000 2
23
221, 670
$9,000 under $10,000
304
2,888,964
26,331
22, 841
$10,000 under $11,000
2, 540, 706
242
25, 534
23,461
$1, 207
$11,000 under $12,000
214
2, 458, 360
25, 650
25, 424
3,047
$12,000 under $13,000
2,105, 780
25,175
169
26, 672
4,126
$13,000 under $14,000
1,411,672
18, 733
105
20, 082
3, 580
$14,000 under $15,000
1, 465, 749
18,121
21,334
4,988
101
$15,000 under $20,000
6, 259, 702
102, 579
134, 314
44, 889
361
$20,000 under $25,000
4,192, 530
74, 843
130, 250
64, 808
188
68, 252
$25,000 under $30,000
3, 309, 058
140, 546
121
80, 636
98, 372
$30,000 under $40,000
4,401, 546
246, 768
128
157, 644
65, 684
$40,000 under $50,000
3,431, 082
244,201
163. 728
76
47, 512
$50,000 under $60,000
2,157, 920
188, 465
39
123, 507
47, 027
$60,000 under $70,000
2,199, 220
213, 686
34
136, 423
25, 642
$70,000 under $80,000
1, 359, 000
145, 519
97, 976
18
$80,000 under $90,000
684, 754
75,160
10, 921
58, 436
8
$90,000 under $100,000..
1,978, 788
234, 701
24, 490
169,847
21
$100,000 under $150,000
2,223, 909
294, 265
22, 311
226, 606
18
$150,000 under $200,000
1, 582, 305
239,107
27,118
159,829
9
$200,000 under $250,000
1,525,125
225,610
11, 322
153, 470
7
$250,000 under $300,000
1
1,117, 995
155, 304
11,516
50, 664
$300,000 under $400,000
3
152, 219
$400,000 under $500,000
1, 270,338
221, 602
20, 287
3
$500,000 under $750,000
$750,000 under $1,000,000..
$1,000,000 under $1,500,000
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
are not
deducted.
2
Nontaxable.
Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayer.
NOTE.—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample. (See pp. 1,19-24.)
$538
"8,"l23"
$120
~2~6l5"
20,004
4,961
"l5,"648"
"3," 835'
22,094
~5,~446"
~247907"
5,380
27, 687
~4,~625"
~25,~963
4,176
24, 798
3,707
$5, 804
22, 217
24,157
37, 259
26, 662
7,656
42, 244
47, 592
53,468
61, 947
26,331
26, 741
28,697
29, 301
22, 313
23,109
147, 468
139, 651
148,888
261, 820
251, 629
195,176
220, 709
150, 280
77, 013
236, 581
296, 509
240, 415
226, 739
3,490
3,280
3,273
2,629
2,231
1,775
13,154
9,401
8,342
13,036
6,257
4,280
5,207
2,089
1,853
1,512
2,173
1,308
1,129
93,176
49, 614
155, 356
222,120
52
518
$2,016
1,171
2,431
1,816
2,672
368
71
held more than 2 years and net loss for prior year
TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax
before tax credits, and tax credits—Continued
MAINE—Continued
Tax credits
Tax before tax credits
Number
of returns Net income
Income classes
$1,500,000 u n d e r $2,000,000
$2,000,000 u n d e r $3,000,000...
$3,000,000 u n d e r $4,000,000
$4,000,000 u n d e r $5,000,000 $5,000 000 a n d over
Classes grouped 3
Total
Nontaxable 2
Taxable
1
!
(3)
N e t tax
after tax
credits
N o r m a l tax
(3)
Surtax
12M Per
cent on
capital n e t
loss from
sale of assets
held more
t h a n 2 years
Total
(3)
(3)
(3)
12M per
cent on
25 per cent
capital
net
of tax on
loss
earned net sale of from
assets
income
held more
than 2 years
I
___
i
.
$5, 743, 939
$1,097, 689
$79, 602
$916, 588
$119,512
$1, 115, 702
$1, 397
$16,616
18,611
111, 558, 275
4, 262, 498
1, 046, 784
2, 774, 218
591, 308
4,412,310
122,651
27. Ifil
7,648
10, 963
20,862, 859
90, 695, 416
4, 262, 498
1, 046, 784
2, 774, 218
591,308
4, 412, 310
122, 651
27,161
2,595
249
5,729
6,120
4,980
7,225
4,737
2,670
5,662
465
3,684
186
2,515
132
1,854
$1, 063, 206
175,163
8,950, 928
10, 678, 016
12, 478, 576
16,879,045
25,493, 556
17, 548,349
11, 652,436
26, 577, 718
2, 512, 254
20,167,944
1,192, 670
16, 241,213
971,144
13,869, 224
$1,939
$2, 538
22,057
"29,264
"68," 488'
91, 229
"81,"68O"
$2, 538 i
29, 264
"91,"229 I
81, 080
$509
~7~207~
22, 741
"19," 730"
~96,~318~
23, 500
"I64,~753"
104, 753
"23,"76l"
88, 888
110, 056
"116," 056"
21,168
90,939
"I69,"805"
~I69,~865"
" 18," 866"
72, 818
80,992
1
g
MARYLAND
U n d e r $1,000 2
U n d e r $1,000
$1,000 u n d e r $2,000 *.
$1,000 u n d e r $2,000...
$2,000 u n d e r $3,000 K
$2,000 u n d e r $3,000._.
$3,000 u n d e r $4,000 2.
$3,000 u n d e r $4,000...
$4,000 u n d e r $5,000 2.
$4,000 u n d e r $5,000__.
$5,000 u n d e r $6,000 2.
$5,000 u n d e r $6,000.._
$6,000 u n d e r $7,000 2.
$6,000 u n d e r $7,000.. .
$7,000 u n d e r $8,000 2.
$7,000 u n d e r $8,000._.
to
o
96, 318
$8,000 under $9,000 2
$8,000 under $9,000
$9,000 under $10,000 2
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
_
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $60,000
$60,000 under $70,000
$70,000 under $80,000
$80,000 under $90,000..
$90,000 under $100,000
$100,000 under $150,000
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $750,000
$750,000 under $1,000,000—
-$1,000,000 under $1,500,000..
$1,500,000 under $2,000,000.
$2,000,000 under $3,000,000.
$3,000,000 under $4,000,000.
$4,000,000 under $5,000,000.
$5,000,000 and over
Classes grouped 3
Total..
Nontaxable 2.
Taxable
91
1,290
88
1,061
800
732
578
473
427
1,320
726
431
566
320
140
97
77
57
37
112
42
19
8
14
7
5
2
7
1
1
771,657
10,938, 044
837,020
10,071, 002
8, 405, 280
8,405, 398
7, 204, 936
6,377, 029
6,175,997
22,664,459
16,193, 827
11, 729,958
19, 567, 782
14,192,822
7, 624, 676
6,294,077
5, 739,126
4,846,409
3,523, 032
13,460,846
7,110,275
4,216, 700
2,188,885
4, 745, 455
3,102,084
3,148,723
(3)
7,
81, 287
88, 452
81, 442
97, 231
96, 883
97,120
102, 017
509,138
551, 065
529, 735
1,172, 231
1,039, 791
657,110
623, 068
619, 365
553,421
419, 394
1,833, 798
1,081, 386
704, 298
375, 995
823, 700
575, 612
560,
897
(3)
3, 251, 579
(3)
95,8
103,181
89, 653
99, 512
95, 229
91, 920
92, 667
402, 855
349, 283
277, 764
485, 818
835,896
166, 349
134,823
107, 283
85, 450
62,006
253, 581
136, 734
70, 742
45, 714
84,434
40, 702
50,100
(3)
7,679
(3)
95, 889
$3,698
10, 662
14, 092
16,172
21, 208
156, 648
247, 306
286, 403
700, 299
672,163
417,952
414, 485
396, 493
343, 236
276, 369
1, 245,117
758,371
529, 547
243, 075
577, 018
493,606
384,
800
(3)
926, 949
(3)
$44, 786
76, 840
96,144
87, 850
132,396
130, 591
85, 572
368, 457
197, 710
108, 794
90, 438
166,110
42, 769
127,
028
(3)
317, 043
103, 181
93,351
110,174
109,321
108, 092
113, 875
559. 503
596, 589
564,167
1, 230, 903
1, 084,899
680, 445
637,158
636,172
559, 277
423, 947
1, 867,155
1,092, 815
709, 083
379, 227
827, 562
577, 077
561, 928
1, 251, 671
14, 602
14, 729
11,909
12, 943
12, 438
10, 972
11, 858
50, 365
45, 524
34, 432
56, 937
37,423
22, 212
12, 761
12,408
5,818
4,073
15, 760
6,978
2,150
1,522
2, 318
1,127
1,031
3
()
92
(
$1, 735
7, 685
1,123
1,329
4,399
38
480
17, 597
4, 451
2. 635
1,710
1,544
338
o
w
o
3
o
4, 497, 632
9,944,969
2,270,479
Ml, 213 i
45, 064
4, 497, 632
9,944,969 i
2,270,479
541,213 I
45, 064
107, 325
409,371,465
16,126, 803
65,923,447
24,161 !
41,097 j 343,448, 018
16,126, 803
65,258 j
o
197, 951
1,113, 317
1,114, 576
1,259
'9,300
5, 796,438
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.
NOTE.—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample. (See pp. 1,19-24.)
fcO
TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returnsf net income} net tax} tax
before tax credits, and tax credits—Continued
to
to
MASSACHUSETTS
Tax credits
Tax before tax credits
Income classes
Under $1,000 2
Under $1,000
$1,000 under $2,000 2_.
$1,000 under $2,000...
$2,000 under $3,000 2..
$2,000 under $3,000...
$3,000 under $4,000 2..
$3,000 under $4,000...
$4,000 under $5,000 K.
$4,000 under $5,000...
$5,000 under $6,000 «_.
$5,000 under $8,000...
$6,000 under $7,000 2..
$6,000 under $7,000...
$7,000 under $8,000 K.
$7,000 under $8,000...
$8,000 under $9,000 K.
$8,000 under $9,000_._
$9,000 under $10,000 2.
$9,000 under $10,000..
$10,000 under $11,000.
$11,000 under $12,000.
$12,000 under $13,000.
$13,000 under $14,000.
$14,000 under $15,000.
$15,000 under $20,000.
$20,000 under $25,000.
$25,000 under $30,000.
$30,000 under $40,000.
$40,000 under $50,000.
$50,000 under $60,000.
$60,000 under $70,000.
$70,000 under $80,000.
Number
!
of returns Net income
7,168
1,742
23, 810
20, 930
26,413
24, 667
21,443
13, 762
7,200
16, 240
1,171
9,154
562
6,346
384
4,812
272
3,681
235
2,920
2,471
2,065
1,701
1,457
1,264
4,175
2,410
1,5" ~
1,779
1,031
607
449
320
$4,041,353
941, 863
37, 367, 885
36, 317,960
65, 076,184
59, 099, 887
74, 558,172
48, 901, 836
31, 340, 028
72, 984, 000
6, 339, 795
50, 086,117
3, 624, 842
41, 050, 096
2, 876,103
35,992,389
2, 293, 632
31,188,699
2, 223, 007
27, 819, 637
25, 904, 895
23, 741, 963
21, 234, 754
19, 689, 286
18,368, 202
71,848, 058
53, 736, 697
43, 521, 809
61, 225,454
46,171,429
33, 090, 279
29,024,094
23, 950, 710
Net tax
after tax
credits
$7,435
Normal tax
Surtax
12K per
cent on
capital net
loss from
sale ot assets
held more
than 2 years
$9, 878
Total
12H per
cent on
25 per cent capital
net
of tax on
loss
earned net sale of from
assets
income
held more
than 2 years
$9, 878
$2,443
71,311
94, 846
94, 846
23, 535
225,035
298. 780
298, 780
73, 745
165 335
219,128
219,128
53, 793
195, 739
259, 665
259, 665
63,926
185, 274
238,440
238,440
53,166
200,821
251, 343
251,343
50, 522
208, 637
255,128
255,128
46,491
216, 256
260, 573
260, 573
44, 317
228, 036
244, 365
254, 939
271, 673
274,129
287, 814
1, 552, 289
1, 736, 694
1,881, 859
3,417, 701
3, 317, 729
2, 789, 482
2,792,830
2,498,465
272, 821
272, 644
262,124
267, 227
261, 681
270,157
1, 226, 909
1, 069,487
941, 757
1, 354, 717
992, 214
662, 485
553, 874
408,195
272,821
284, 627
293, 210
309,461
313, 211
333, 375
1, 733, 772
1,896,124
2, 025, 431
3, 652, 092
3, 480, 762
2, 910, 306
2, 877,438
2, 581, 512
44, 785
40, 262
38, 271
37, 788
39, 082
45, 561
181, 483
159,430
143, 572
214,149
134, 236
77,448
60,159
47,465
$11,
31,
42,
51,
63,
506,
826,
1, 083,
2,177,
2,173,
1, 851,
1, 798,
1, 639,
983
086
234
530
218
863
637
674
307
587
960
076
734
$120, 068
314, 961
395, 861
525, 488
533, 583
I
1
2
o
o
$20, 242
28, 797
43, 376
24,449
35, 582
M
O
©
p
91
I
££
I
|
CO
$80,000 under $90,000
$90,000 under $100,000
$100,000 under $150,000
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $750,000
$750,000 under $1,000,000..,
$1,000,000 under $1,500,000..
$1,500,000 under $2,000,000..
$2,000,000 under $3,000,000..
$3,000,000 under $4,000,000..
$4,000,000 under $5,000,000..
$5,000,000 and over
Classes grouped 3
Total..
Nontaxable 2_
Taxable
253
162
460
178
88
58
51
20
25
10
11
21, 395, 325
15, 356, 276
55, 555, 092
30,366, 636
19,639,511
15,864, 679
17,452, 654
8,823,058
15,447, 921
9,278, 030
14,072,191
10, 593, 648
2, 375, 973
1, 845,421
7,413, 388
4,473,029
3, 096, 256
2, 633, 015
2,856, 571
1, 499, 938
2, 697, 041
1, 277, 824
1, 913,100
1, 676, 258
(3)
370,734 i 1. 562,908
261,421
1, 301, 356
929, 906
5, 096,199
463, 256
3, 206,014
308, 997
2,158,038
268, 606
1, 887, 956
266,188
1, 878,007
140,074
979,155
206, 768
1, 846, 247
14,803
401,064
51,817
405, 239
100,
576
759, 841
(3)
8
528. 813
331,814
1, 532, 944
911,135
656, 632
523, 700
729, 303
386, 942
652,143
863, 517
1,457, 820
818, 207
(3)
2, 462,455
1, 894, 591
7, 559,049
4, 580,405
3,123,667
2, 680, 262
2, 873,498
1, 506,171
2, 705,158
1, 279, 384
1, 914, 876
1, 678,624
(3)
40,237
21,811
75,574
35, 281
18, 674
13, 956
11, 853
6,233
6,087
1,560
1,776
2,366
(3)
46, 245
27, 359
70, 087
72,095
8,737
33, 291
5,074
2,030
17,600, 238
2,957, 311
247,108
1,450,810
1, 261,998
2,959,916
2,605
215, 559 1,357,076,374
59,738,973
14,334,327
35,190, 723
12, 544, 929
62,069, 979
1,913,642
417,364
88, 658
229, 741, 001
126,901 1,127,335,373
59, 738, 973
14, 334,327 35,190, 723
12, 544, 929
62, 069, 979
1,913,642
"417,"364
o
MICHIGAN
Under $1,000 2
Under $1,000
$1,000 under $2,000 2 . . .
$1,000 under $2,000
$2,000 under $3,000 »._.
$2,000 under $3,000--..
$3,000 under $4,000 2__.
$3,000 under $4,000
$4,000 under $5,000 2 -_
$4,000 under $5,000.__.
$5,000 under $6,000 2__.
$5,000 under $ 6 , 0 0 0 - $6,000 under $7,000 2__.
$6,000 under $7,000....
$7,000 under $8,000 2 . _
$7,000 under $8,000
$8,000 under $9,000 2 . . .
$8,000 under $9,000
$9,000 under $10,000 2_.
$9,000 under $10,000..
4,488
462
16, 360
30, 754
16,490
23, 026
18, 543
10, 013
6,581
14,433
870
8,032
255
5,375
178
3,755
123
2,827
118
2,205
$2, 754, 633
264, 514
25,842,135
53, 587, 567
40, 747, 990
54,148,423
64, 686, 714
35.813,129
28, 680, 383
64,766, 311
4,672, 999
43,924, 872
1, 641,015
34, 759,119
1, 329, 538
28,024, 284
1,031,108
23.977,130
1,116. 250
O
$2,437
$3, 249
$3, 249
$812
30, 230
121,779 1
121, 779
206, 883
275,296
275,296
68,413
130, 789
173,425
173, 425
42, 636
168, 211
223,480
223,480
55,269
156,077
202,008
202, 008
45,931
91, 549
171,817
213, 597
213, 597
41,780
167, 787
204,066
204, 066
36, 279
175,971
210, 528
210, 528
34, 557
214,604
33, 643
214, 604
180, 961
1 Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held more than 2 years and net loss for prior year are
not 2deducted.
Nontaxable. Specific exemptions exceed net income.
3 Classes grouped to conceal net income and identity of taxpayer.
NOTE.—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample. (See pp. 1,19-24.)
HH
to
00
TABLE 9.—Individual returns by States and Territories, distributed by income classes, showin the number of returns, net income, net tax, tax
before tax credits, and tax credits—Continued
MICHIGAN-Continued
Tax before tax credits
Income classes
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $60,000
$f>0,000 under $70,000
$70,000 under $80,000
$80,000 under $90,000
$90,000 under $100,000
$100,000 under $150,000
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $750,000
$750,000 under $1,000,000...
$1,000,000 under $1,500,000..
$1,500,000 under $2,000,000$2,000,000 under $3,000,000..
$3,000,000 under $4,000,000$4,000,000 under $5,000,000..
$5,000,000 and over
_
Classes grouped 3
Total.
Number
1
of returns Net income
1,716
1,440
1,123
1,041
865
2,748
1,499
947
1,155
625
426
261
174
159
117
302
123
74
43
56
26
32
21
10
4
7
1
2
1
$17, 965, 785
16, 533, 729
14, 012, 594
14, 058, 532
12, 599, 788
47,407, 212
33, 372,167
25, 850, 965
39, 724, 000
27, 415, 591
23,311,569
16, 709,055
12, 986, 576
13, 479,338
10, 96S, 298
36, 422, 084
21,160, 206
16,478, 668
11, 762, 527
19,190,407
11, 557, 493
19, 286, 705
18, 243, 072
12, 266,923
7, 266, 539
16, 252, 311
(3)
I Normal tax
Surtax
12lA Per
cent on
capital net
loss from
sale of assets
held more
than 2 years
Total
$208, 083
222, 841
217, 534
240, 053
247,023
1, 248, 077
1, 260, 984
1, 288, 924
2, 469, 246
2,133,189
2, 168, 978
1, 707, 797
1, 442, 696
1, 602, 847
1, 355,183
5, 068,462
3,115, 770
2, 579, 382
1, 768, 525
3, 063, 228
1, 922, 607
3, 357, 683
2, 746, 863
1, 834,926
1, 081, 354
2, 922, 732
(3)
$177, 641
192, 264
189,516
210, 029
215, 089
1,113,010
1,142, 483
1,187, 770
2,312, 800
2, 029, 030
2, 093, 717
1, 643, 212
1, 391, 642
1, 574, 949
1, 306,921
4, 970,182
3, 076, 460
2, 556, 745
1,759, 199
3, 049, 224
1, 912, 710
3, 349, 883
2, 743, 357
1, 826, 949
1, 080, 821
2,920,983
(3)
$200, 435
201, 407
190, 013
204, 306
204,497
913, 546
753,247
649, 810
999, 493
633,221
550, 921
372, 496
251, 823
265, 178
203, 739
667,188
307, 800
271,151
114,835
174, 553
167,155
323, 939
88, 625
83, 238
8,867
61,183
(3)
$7, 64S
21, 434
27, 521
35, 747
42, 526
334,531
507, 737
639,114
1, 416, 555
1,305,100
1, 340, 864
1, 056, 379
912, 497
1, 040, 923
865,893
3, 413, 392
1, 997, 291
1, 552, 298
963, 432
1, 999, 532
1,179, 532
2, 092, 043
1, 285, 522
716, 091
493, 386
2, 296, 763
()
()
3,121,972
240,939
1, 877, 392
1, 004, 664
3,122,995
1,066, 529,992
50, 601, 040
10, 995, 637 I 29,421,143
11, 823, 234
52,240,014
17, 591,078
179, 886
Net tax
after tax
credits
T a x credits
8(3)
$53,198
144, 868
277, 193
278, 922
278, 376
296, 746
285, 551
987, 882
810, 679
755, 933
690, 258
889,143
575, 920
941, 701
1, 372, 716
1, 035, 597
579,101
564, 786
(3)
()
12.^ per
cent on
25 per cent capital
net
of tax on
loss
earned net jsaie offrom
assets
income
held more
than 2 years
$30, 442
30, 577
28, 018
30, 024
31, 934
135, 067
118,501
101,154
153, 396
93, 081
71, 245
49, 700
33, 475
25, 832
24, 776
60, 846
23, 921
15, 758
8.527
8,400
6, 779
7,800
3,290
2,531
533
1,487
(3)
O
GO
$3, 050
11, 078
4,016
14, 885
17, 579
2,066
23,486
37,434
15, 389
6,879
799
5, 604
3,118
216
5,446
()
1,023
1, 487, 667
I
151, 307
2
o
i
Nontaxable 2_.
Taxable
64,006
115,880
172,502, 765
894,027, 227
50, 601, 040
10, 995, 637 | 29,421,143
11, 823, 234
52, 240, 014
1,487, 667
151,307
MINNESOTA
2
$1,059,817
Under $1,000
._
1,760
$285 1
$1,162
113,004
$877
$1,162
Under $1,000
.
206
9,378,166
$1,000 under $2,000 2
6,009
8,890
35, 569
16,600,836
26,679
35,569
$1,000 under $2,000 2
9,635
13,748, 402
$2,000 under $3,000
5,543
75 017
18,145
75,017
14,288,420
56 872
$2,000 under $3,000 2
6,059
25,115,269
7,171
$3,000 under $4,000
10,905 ;
10,520,033
32,
854
43,
759
43,
759
2,933
$3,000 under $4,000 2
10,320,274
2,363
$4,000 under $5,000
15,876
L__
20,786,
975
64,466
4,644
48,590 |
64,466
$4,000 under $5,000 2
2,042,193
379
$5,000 under $6,000
16,574
16,783,
964
3,073
58,172
74, 746
74, 746
$5,000 under $6,000
772, 559
120
$6,000 under $7,000 2
12,969,973
14, 452
2,006
60,811 |
75,263
75,263
$6,000 under $7,000 2
598,849
80
$7,000 under $8,000
10,884,
413
1,457
13,098
61, 623
74. 721
74,721
$7,000 under $8,000 2
575, 674
67
$8,000 under $9,000
9,752,
565
1,150
12, 651
64, 608
77,259
77,259
$8,000 under $9,000 2
561,937
59
$9,000 under $10,000
8,662,720
915
13,047
72, 439
85,486
85, 486
$9,000 under $10,000
;
6,596, 413
629
10, 806
62,880 i
70,614
73, 686
$3,072
$10,000 under $11,000
I
j
6.
593.
564
574
11,967
75,099
78,560
87, 066
8, 506
$11,000 under $12,000
!
9,268
63,618
62,822
72, 886
408 1
5.097.052
10,064
$12,000 under $13,000
1
[
10 574
5,114,167
70,004
67,495
80, 578
13. 083
$13,000 under $14,000
379
9,982
4,365, 050
68,306 •
63,325
78,288
14, 963
$14,000 under $15,000
301
41, 328
15,920,368
338,695 j
268,918
380,023
111,105
$15,000 under $20,000
926
38, 868
11,549,428
366,912 1
226,691
405, 780
179,089
$20,000 under $25,000
515
35,
325
8, 785, 594
378,558 i
196 805
413,883
217,078
$25,000 under $30,000
323
44, 478
12,188,216
674,114
$22,617
723,083
438, 660
$4,491
261, 806
$30,000 under $40,000
351
27,068
9,251,090
634, 480
59,167
665, 047
436, 456
3,499
169, 424
$40,000 under $50,000
208
16, 337
5,751,299
460. 434
51,217
480, 829
334,655
4,058
94, 957
$50,000 under $60,000
107
12. 781
5,524,040
508, 548
115,409
525, 525
324, 795
4,196
85, 321
$60,000 under $70,000
86
12, 667
4,998,227
534, 646
123,901
555,112
345, 526
7,799
85, 685
$70,000 under $80,000
67
7,334
3,292, 821
373, 782
59,894
382,503
266, 658
1,387
55,951
$80,000 under $90,000
..__
39
3,211
2,387, 775
292, 374
23,315
295, 630
236, 708
45
35, 607
$90,000 under $100 000
25
8,963
7,826,442
994,298
269, 775
1,004,217
645, Oil
956
89,431
$100 000 under $150,000
66
7,663
6,821, 887
1,001, 034
236, 377
1,008,787
690, 897
90
81,513
$150,000 under $200,000
40
4,533
8,236,805
1,103, 928
570, 473
1,113, 512
501,057
5,051
41, 982
37
$200,000 under $250,000
1,834
2,207, 759
316,120
92,452
342,960
236, 004
25,006
14, 504
8
$250,000 under $300,000
2,011
3,139, 572
511,167
135, 475
513,371
344,330
193
33, 566
9
$300,000 under $400,000
_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 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.
NOTE.—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample. (See pp. 1, 19-24.)
3
XJ1
o
g
bO
TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax
to
before tax credits, and tax credits—Continued
MINNE S OT A— C ontinued
Tax before tax credits
l
Number
of returns Net income
Income classes
$400,000 u n d e r $500 000
$500,000 u n d e r $750,000
$750,000 u n d e r $1,000,000 .
$1,000,000 u n d e r $1,500,000
$1,500,000 u n d e r $2,000,000
$2,000,000 u n d e r $3,000,000
$3,000,000 u n d e r $4,000,000,.$4,000,000 u n d e r $5,000,000 $5,000,000 a n d over . . . .
Classes grouped 3
Total
Nontaxable
Taxable
6
12
$2,803,097
7,084,602
6
1
-.
(3)
(3)
(>)
(3)
....:
$20,157
42,271
(3)
Surtax
$207,264
297,559
(3)
$195,842
651,136
(3)
(3)
Total
12H Per
cent on
25 per cent
capital
net
of tax on
loss from
earned net sale of assets
income
held more
than 2 years
$423,263
990,966
$1,423
1,399
(3)
(3)
(3)
3O
h4
o
:::::::::::::
1,201,148
15,021
212,600
974, 610
60,752
340,152,949
11,925,077
2, 769, 874
6,075,140
3, 581, 660
12,426,674 j
444,826
$56, 771
23,551
37,201
64,173,140
275,979,809
2
o
11,925,077
2, 769,874
6,075,140
3, 581,660
12,426, 674
444,826
56, 771
§
1,202,231
1,083
MISSISSIPPI
Under $1,000 2
Under $1,000
$1,000 under $2,000 2.
$1,000 under $2,000..
$2,000 under $3,000 2.
$2,000 under $3,000..
$3,000 under $4,000 2.
$3,000 under $4,000..
$4,000 under $5,000 2.
$4,000 under $5,000._
$5,000 under $6,000 2.
$5,000 under $6,000..
1
9,081, 638
__.
-- --
$421,840
989,567
Normal tax
12K per
cent on
capital net
loss from
sale of assets
held more
t h a n 2 years
:::::::::::::::
__
2
Net tax
after tax
credits
Tax credits
819
31
2,436
1,437
2,370
1,060
2,495
659
778
1,116
123
713
$479,079
18,979
3, 759,745
2,496,868
5,871,478
2,506,227
8, 628, 226
2,382,943
3,420,943
5,002,135
662,082
3,890,016
$273
$273
4,503
"5," 994"
5,994
9,977
13,152
"l3," 152'
$65
3,175
8,417 I
~2,"6§7"
*3,~654'
11,300
14,954
"l4,"954"i
"l2,"088'
"l5~40l"
" 15," 40l" I
$6,000 under $7,000 a
$6,000 under $7,000
$7,000 under $8,000 2
_
$7,000 under $8,000
$8,000 under $9,000 2
$8,000 under $9,000
$9,000 under $10,000 2
$9,000 under $10,000
$10,000 under $11,000..
$11,000 under $12,000._
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000__
$15,000 under $20,000
$20,000 under $25,000__
$25,000 under $30,000. _
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $60,000
$60,000 under $70,000
$70,000 under $80,000
$80,000 under $90,000
$90,000 under $100,000
$100,000 under $150,000
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $750,000
$750,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $3,000,000.....
$3,000,000 under $4,000,000
$4,000,000 under $5,000,000.....
$5,000,000 and over
Classes grouped 3
Total..
Nontaxable 2.
Taxable
53
481
28
314
18
229
15
169
127
99
78
66
57
148
82
56
35
17
13
5
3
1
3
344,706
3,106,335
208,719
2,335, 326
151,164
1,940,777
18,059
18,059
2,956
" 16," 438'
16,438
"2," 257"
13,907
~ 16," 157"
16,157
2,256
12,032
12,687
14,209
13,231
13,639
12,921
61,835
64,692
70,826
60,325
45, 516
65,925
26,682
25,109
(3)
36,205
50,853
13,942
13, 598
13,887
12,476
12,539
11, 730
48,375
40,657
36, 837
23,203
16,313
20,238
3,794
5,675
(3)
4,751
13,866
1,910
1,549
1,059
1,109
1,157
1,245
4,354
565
13,942
14,236
15, 268
14,340
14,796
14,166
66,189
68,560
73,980
61,921
46,499
68,046
27,092
26,378
32
375
36,682
51,705
15,103
142, 634
1,597,477
1,332,126
1,136,404
971,319
889, 568
821,896
2,566,410
1,839,518
1,547,206
1,170,164
753,725
716, 780
308,113
225,356
(>)
284,045
378,193
1,381
1,864
2,257
2,436
17,814
27,903
37,143
37,649
29,970
45,204
23.298
20,138
(3)
31,899
37,464
$1,069
216
2,604
3,154
1,596
983
2,121
410
1,269
( 1
\
852
(3)
802,798
90,097
729
13,907
54,198
21,992
16,140
64,689,480
763,702
414,633
371,256
26,853
812, 742 j
49,040
9,135
7,005
23.668,776
41,020,704
763,702
414,633
371.256
26,853
812, 742 I
49,040
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.
• Classes grouped to conceal net income and identity of taxpayer.
NOTE.—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample. (See pp. 1,19-24.)
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—Continued
MISSOURI
Tax before tax credits
Income classes
Under $1,0002
.
Under $1,000
$1,000 under $2,000 2...
$1,000 under $2,000—.
$2,000 under $3,000 2...
$2,000 under $3,000-..
$3,000 under $4,000 2...
$3,000 under $4,000...
$4,000 under $5,000 2...
$4,000 under $5,000..
_.
$5,000 under $6,0002__.
$5,000 under $6,000-..
$6,000 under $7,000 *__.
$6,000 under $7,000-..
$7,000 under $8,000 2...
$7,000 under $8,000-..
$6,000 under $9,000 2__.
$8,000 under $9,000- _.
$9,000 under $10,000 2..
$9,000 under $10,000. __
$10,000 under $11,000..
$11,000 under $12,000..
$12,000 under $13,000..
$13,000 under $14,000..
$14,000 under $15,000..
$15,000 under $20,000..
$20,000 under $25,000..
$25,000 under $30,000..
$30,000 under $40,000..
$40,000 under $50,000..
$50,000 under $60,000..
$60,000 under $70,000..
$70,000 under $80,000..
Number
l
ofreturns Net income
1,972
179
12, 962
10,005
11.842
10,146
11,987
5, 637
3,274
7,563
522
4, b25
264
3,146
195
2,322
120
1,716
109
1,327
1,115
930
730
604
515
1,789
972
578
692
380
228
162
116
$1,190,351
98,507
20, 760,163
17,376,352
29,129,169
24,312,292
42,109, 926
20,116, 517
14,208,224
33, 985,874
2, 830, 584
26,409,106
1, 706,527
20,337, 225
1,455,560
17,339,428
1,016,029
14,558,202
1,036, 731
12, 639, 683
11,697,698
10,693,941
9,099,853
8,148,335
7.466,841
30,784,620
21,685,786
15, 754,140
24,036,140
16, 958, 755
12.451.974
10,462,134
8, 657,565
Net tax
after tax
credits
$946
30,628
Tax credits
12Y2 per
Normal tax
Surtax
cent on
capital net
loss from
sale of assets
held more
than 2 years
Total
12K Per
cent on
25 per cent
capital
net
of tax on
earned net loss from
sale
of
assets
income
held more
than 2 years
$1,256
$1,256
$310
~40~783"
40,783
10,155
32,455
8,971 I
131,426
~I31,~426~
75,743 I
100, 694
100, 694
24,951
96,845 i
128,903
"1287903"
32,058
94, 366
"1227561"
122,561
28,195
95, 900
"120," 518'
120,518
24, 618
97,847
120, 532
~120,~532~
" ~22~ 685"
98,095
~Ii9,~362~
119, 362
~2l~267~
99, 659
104, 671
113, 403
107,656
112,435
118,417
646 517
670,951
653. 038
1, 319, 264
1, 210, 050
1, 029, 838
977, 793
900,203
120, 593
118,327
120,491
107, 972
109, 657
111, 709
520,685
410,454
332, 708
525,864
362, 082
234,513
173,276
133,911
$5, 581
13,844
18,279
21,048
25, 749
215,010
332,151
383, 777
861, 330
801, 226
707, 667
673, 527
601,531
$39,070
108, 664
126, 389
161,644
185,248
to
oo
120, 593
123. 908
134,335
126,251
130, 705
137,458
735, ^95
742,605
716,485
1,426, 264
1,271, 972
1,068, 569
1,008,447
920,690
20,934
19, 237
20, 932
18,595
18,270
19,041
89,178
71,654
63,447
96, 254
57,872
32,351
26, 046
18,046
$S
o
o
$10, 746
4,050
0,380
4,608
2,441
$80,000 u n d e r $90,000
$90,000 u n d e r $100,000
$100,000 u n d e r $150,000
$150,000 u n d e r $200,000.
$200,000 u n d e r $250,000
$250,000 u n d e r $300,000
$300,000 u n d e r $400,000
$400,000 u n d e r $500,000
$500,000 u n d e r $750,003
$750,000 u n d e r $1,000,000. $1,000,000 u n d e r $1,500,000..
$1,500,000 u n d e r $2,000,000..
$2,000,000 u n d e r $3,000,000..
$3,000,000 u n d e r $4,000,000..
$4,000,000 u n d e r $5,000,000..
$5,000,000 a n d over
Classes grouped 3
Total..
Nontaxable 2 .
Taxable
74 I
56 i
129 !
46 :
!
12 !
5 !
6
3
2
1
6. 270, 889
5, 259, 242
15, 749, 672
7, 841, 907
5, 733,133
1, 886, 046
4,186, 730
2, 295, 082
3, 570, 002
2,478, 060
2, 545, 078
(3)
4, 755, 249
695, 779
652, 202
2, 089, 298
1,121, 527
909, 782
285,053
610, 975
376, 249
563,891
363,217
347, 003
(3)
601, 379
95, 594
99. 780
223, 008
115,551
87,541
9,932
42, 532
13, 383
45, 608
43
3,542
()
10,866,231
535, 809
480, 509
1, 531, 746
658, 229
628, 376
190, 640
282, 969
250, 716
271. 899
179, 540
96, 729
(3)
32,495
87, 204
83,365
399,836
355, 556
200, 268
85, 490
287, 666
112,696
247, 836
183, 865
247, 254
(3)
568, 884
718, 607
663, 654
2,154, 590
1,129, 336
916,185
286,0G2
613,167
376, 795
565, 343
363,448
347, 525
(3)
601,379
10, 989
11,374
17, 692
5,766
6,010
1.009
2,192
481
1,452
231
522
11, 839
78
47, 600
2,043
393
65
99,295 I
503.951,553
~I,~541,~386~
18, 910, 977
62, 570
5, 067, 361
358,034
10,158,411 i
1,121,483
4,602,418
1, 542, 087
19, 828,190
701
826,970
'0, 243
43, 247
56, 048
115,443,264
448,508,289
18,930,977
5, 067, 361
10,158,411
4,602,418
19, 828,190
826,970
90,243
MONTANA
U n d e r $1,000 2
U n d e r $1,000
$1,000 u n d e r $2,000 2 . .
$1,000 u n d e r $2.000__._
$2,000 u n d e r $3,000 2 . . .
$2,000 u n d e r $3,000 . . .
$3,000 u n d e r $4,000 *„_
$3,000 u n d e r $4,000
$4,000 u n d e r $5,000 *__.
$4,000 u n d e r $5,000
$5,000 u n d e r $6,000 2 . . .
$5,000 u n d e r $6,000
$6,000 u n d e r $7,000 2 . . .
$6,000 u n d e r $7,000
$7,000 u n d e r $8,000 2...
$7,000 u n d e r $8,000____
$8,000 u n d e r $9,000 2___
$8,000 u n d e r $9,000
$9,000 u n d e r $10,000 2_.
$9,000 u n d e r $10,000—
164
10
1, 516
3,671
1,211
2,176
1,824
907
815
1,221
121
924
41
657
14
410
11
297
12
229
$91, 364
5,980
2, 530, 254
6,335, 057
2, 958, 928
5,042, 625
6, 513, 385
3, 270, 539
3,561, 865
5,447, 732
648, 876
5, 054,174
260,645
4,246, 703
102,425
3,067, 448
92, 386
2, 510, 713
115,054
2,173, 922
o
$65
$84
$84
"~9,~ 698'
"127913"
'"127913"
~37215"
26,061
"26," 297"
"26," 297"
"6," 236"
"16," 327
'" 13," 725
'" 13," 725"
"3," 398"
$19
12,530
"16,630
"16,630
"4," 166"
" 18," 716
~23,"6l3"
23,613
"i,"897"
"227404
"~26," 278"
26,278
"3,"874"
"l9," 250
"22," 032"
22,032
"2," 782"
~I8,~622 I
""26," 856"
"20,856
"2, 234"
"26," 138"!
"22,"493"
"22," 493"
~2,~355"
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.
NOTE.—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample.
3
>
Hi
(See pp. 1, 19-24.)
O
3
o
o
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—Continued
00
O
MONTANA—Continued
Tax before tax credits
Income classes
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000.
$20,000 under $25,000..
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $60,000
$60,000 under $70,000
$70,000 under $80,000
$80,000 under $90,000._
$90,000 under $100,000
$100,000 under $150,000.-...
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $300,000
$300,000 under $400,000—..
$400,000 under $500,000
$500,000 under $750,000
$750,000 under $1,000,000...
$1,000,000 under $1,500,000..
$1,500,000 under $2,000,000..
$2,000,000 under $3,000,000..
$3,000,000 under $4,000,000..
$4,000,000 under $5,000,000..
$5,000,000 and over
Classes grouped 3
Total.
Number
l
of returns Net income
154
117
113
70
50
179
78
35
36
9
12
7
4
Net tax
after tax
credits
$1,614,584
1,338,862
1,406,984
942,195
725,633
3,079,386
1,737,926
940,720
1,205, 794
413,959
647,895
455,456
305, 716
()
1,058,536
322,965
(3)
538,275
Normal tax
$16,797
17,109
20,926
15,373
13,023
77,371
58,838
41,899
72,163
30,854
56,036
44,067
35,277
$17,606
17,241
19,892
14,122
11,468
60,703
36,126
22,951
32,298
9,155
14,137
8,391
8,386
$837
1,668
2,741
2,392
2,517
21,259
26, 254
21,774
42,221
21, 211
42,059
36,473
24,499
()
()
()
144,913
49,155
(3)
103,411
19,865
3,404
(3)
19,194
T3)
349,001
2,143,160
17,112
72,908,121
1,
Surtax
89,906
37,646
(3)
74,271
"(if
12H Per
cent on
capital net
loss from
sale of assets
held more
than 2 years
$430
1,190
91
60
2,659
40, 781
8,832
10,440
Tax credits
Total
$18,443
18,909
22,633
16, 514
13,985
81,962
62,380
44,725
74,949
31,556
56,287
44,924
35, 544
()
150, 552
49,882
(3)
103,905
(if
(if
12V£ per
cent on
25 per cent capital
net
of tax on
loss
earned net sale of from
assets
income
held more
than 2 years
$1,646
1,800
1,707
1,141
962
4,591
3,542
2,826
2,786
667
251
857
267
1,096
727
O
02
$35
3
a
4,543
494
(if
37,072
190, 743
122, 626
350,441
1,440
536,932
638,471
187,109
1,362,512
59,910
4,578
o
S
Nontaxable 2 . - .
Taxable
-
-
I
j
16,875,182
56,032,939 j
5,729
11,383
1,298,024
536,932 i
638, 471
187,109
1,362,512 |
59,910
4,578
NEBRASKA
2
Under $1,000
957
$552, 754
56
$319
22, 564
Under $1,000
$255
$319
3,457
5,498, 878
$1,000 under $2,000 2
3,604
11,117
14, 708
6, 219,152
$1,000 under $2,000 2
14, 708
3,607
8,964,169
$2,000 under $3,000
2,519
5, 971,841
24, 034
31, 687
$2,000 under $3,000
31, 687
4,226
14, 884, 422
$3,000 under $4,000«__..
1,883
6, 779, 469
$3,000 under $4,000 2
19, 070
25,155
25,155
1,699
7, 386, 075
$4,000 under $5,000
2,555
34,864
11, 423, 673
$4,000 under $5,000 2
26, 523
34,864 _
235
1 9f\7 df\R
$5,000 under $6,000
1,732
9, 480,142
$5,000 under $6,000
34, 537
43, 716
43, 716
75
481 923
$6,000 under $7,000 2 . - . .
7, 414,131
$6,000 under $7,000
35, 747
43,968
1,146
43, 968
289 161
39
$7,000 under $8,000 2
5,919, 614
793
40, 855
$7,000 under $8,000
33,823
40, 855
24
$8,000 under $9,000 2
203 747
549
4, 635,416
32, 804
38, 894
$8,000 under $9,000 2
38, 894
19
178, 697
$9,000 under $10,000 _ _.
430
4,075, 221
40, 874
$9,000 under $10,000
35, 006
40,874
297
3,125, 224
30, 242
33, Oil
$10,000 under $11,000....
34, 404
$1, 393
215
2,464, 814
29, 221
$11,000 under $12,000....
3,083
32, 304
28,
247
171
28, 517
2,132, 558
28, 860
$12,000 under $13,000....
32, 739
4,222
134
28, 374
27,809
1,808, 214
$13,000 under $14,000....
4,670
32,479
132
31, 234
1,896, 729
33, 215
37, 594
$14,000 under $15,000...
6,360
356
6,091,185
143, 214
119, 030
41, 624
160, 654
$15,000 under $20,000....
186
4,150, 423
142,164
92, 268
63,988
156, 256
$20,000 under $25,000....
120
3,274,111
150, 064
80, 230
80,816
161, 046
$25,000 under $30,000....
95
194, 733
83, 670
3,286, 700
113, 002
$11,794
208,466
$30,000 under $40,000....
40 1
127, 747
1,785,724
42, 699
134,329
10, 657
80,973
$40,000 under $50,000....
27 !
1,496,264
130, 972
35, 456
14, 594
84, 880
134, 930
$50,000 under $60,000....
6I
389,485
36, 709
6,939
2,973
27, 921
37,833
$60,000 under $70,000....
12 |
892,820
104, 472
24, 620
6,875
75, 572
107,067
$70,000 under $80,000....
5I
413, 977
44, 765
5,612
10,136
29, 952
45, 700
$80,000 under $90,000....
1 i
$90,000 under $100,000...
1,128, 282
160,483
27, 996
124, 711
13, 538
166, 245
$100,000 under $150,000..
io !
1,072,136
144, 842
11,213
52, Oil
145, 781
$150,000 under $200,000..
6
82, 557
$200,000 under $250,000..
1,087,
074
158,436
2,005
110,140
46,463
158,608
$250,000 under $300,000..
2 !
$300,000 under $400,000..
(3)
(3)
4
1
1 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
not 2deducted.
Nontaxable. Specific exemptions exceed net income.
1
Classes grouped to conceal net income and identity of taxpayer.
NOTE.—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample. (See pp. l, 19-24.)
i
$64
3 591
7,653
6,085
8,341 ;...
9,179
-
8,221
Si
7,032
is
6,090
a
5,868
4, 162
4,057
3,879
4,105
4,379
17, 440
14, 092
10, 982
13, 652
6, 582
3,942
1,124
2,092
935
3,285
939
II
w
o
a
o
$81
16
503
2,477
172
loss for prior year are
GO
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—Continued
to
NEBRASKA—Continued
Tax before tax credits
Number
of returns Net income
Income classes
1
$400,000 under $500 000
$500 000 under $750 000
$750 000 under $1 000 000
$1,000,000 under SI,500,000
$1 500 000 under $2 000 000
$2,000,000 under $3,000,000
$3,000,000 under $4,000,000
$4 000,000 under $5 000,000
$5,000,000 and over
Classes grouped 3
(3)
Net tax
after tax
credits
Normal tax
(3)
(3)
Surtax
123^ per
cent on
capital net
loss from
sale of assets
held more
than 2 years
Total
(3)
(3)
(3)
12H per
cent on
25 per cent capital net
of tax on
loss from
earned net sale of assets
income
held more
than 2 years
(3)
i
s
-
...
;
. _ .
Total
Nontaxable 2
Taxable .
1
Tax credits
-
$1,326,817
$168,886
$7, 365
$53,175
$109,105
$169, 645
$759
31,426
139,471,054
2,109, 341
1, 003, 935
958, 493
308, 692
2, 271,120
158, 702
$3, 077
14,338
17,088
39, 707, 294
99, 763, 760
1,003,935
_
958, 493
308, 692
2,271,120
158, 702
3,077
2,109, 341
NEVADA
Under $1,000 2
Under $1,000
$1,000 under $2,000 2 _
$1,000 under $2,000-.
$2,000 under $3,OOO2_
$2,000 under $3,000...
$3,000 under $4,000 2_
$3,000 under $4,000-.
$4,000 under $5,000 2..
$4,000 under $5,000-.
$5,000 under $6,000 K
$5,000 under $6,000—
11
178
1,414
181
712
258
271
147
353
18
268
$9,465
312,835
2,471,843
465,548
1,680, 745
975,491
1,004,442
662,059
1,681,366
1,465, 770
$3,837
$5,115
$5,115
$1, 278
6,325
"8,~42T
£,421
"2," 096'
"~3,~650'
4,848
~4~848~
1,198
5,211
~6,"942~
6,942
~I,~73T
T888"
6,631
2
o
o
$6,000 under $7,000 2
$6,000 under $7,000
$7,000 under $8,000 2
$7,000 under $8,000 2
$8,000 under $9,000
$8,000 under $9,000
$9,000 under $10,000 2
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 und er $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $80,000
$60,000 under $70,000
$70,000 under $80,000
$80,000 under $90,000
$90,000 under $100,000
$100,000 under $150,000
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $300,000
$300,000 under $ 400,000
$400,000 under $500,000
$500,000 under $750,000
$750,000 under $1,000,000.. _,
$1,000,000 under $1,500,000..
$1,500,000 under $2,000,000$2,000,000 under $3,000,000..
$3,000,000 under $4,000,000$4,000,000 under $5,000,000..
$5,000,000 and over
Classes grouped 3
Total.
Nontaxable2.
Taxable
180
58,139
1,164,227
50,509
960,157
508, 572
9,286
514,553
344, 650
365,234
336,830
136. 203
185,910
700,601
427,411
294,984
621,940
169,S85
161,692
197.833
297.834
(3)
7,175
8,571
6,99l'
8,126
4,102
4,702
4,702
600
4,762
3,818
5,438
4,853
2,501
2,915
18, 785
16, 000
15, 703
39,710
9,649
17,371
18,618
32,159
(3)
5,260
3,999
5,418
4,881
2,283
2,930
15,414
10,025
9,623
16,919
1,813
6,846
355
539
(3)
7, 241
19,070
(3)
5,260
4,160
5,855
5,548
2,645
3,469
20, 218
16,738
16,624
40,479
10,143
17,395
18,640
32,163
(3)
342
417
695
144
554
1,433
738
921
769
494
24
22
4
61,631
(3)
5,652
(3)
27, 731
(3)
61, 642
(3)
8,571
1,396
1,135
$161
437
667
362
539
4,804
6,713
7,001
22, 026
8,330
10, 549
11,044
12,554
(3)
18, 259
$1, 534
I
1
o
GO
"(i)"
Cl
o
1,293,991
179,838
10,451
81,825
87, 602
179,878
40
4,477
20,109,392
477, 673
157, 652
195, 271
143,178
496,101
18,428
810
3,667
2,641,660
17,467,732
477,673
157,652
195,271
143,178
496,101
18,428
:
1
Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held more than 2 years and net loss for prior year
are not
deducted.
2
Nontaxable. Specific exemptions exceed net income.
s Classes grouped to conceal net income and identity of taxpayer.
NOTE.—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample. (See pp. 1, 19-24.)
CO
00
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—Continued
CO
NEW HAMPSHIRE
Tax before tax credits
Income classes
Under $1,000»
Under $l#00
$1,000 under $2,000 K
$1,000 under $2,000..
$2,000 under $3,000 K
$2,000 under $3,000...
$3,000 under $4,000».
$3,000 under $4,000...
$4,000 under $5,000 *.
$4,000 under $5,000...
$5,000 under $6,000 K
$5,000 under $6,000...
$6,000 under $7,000 2.
$6,000 under $7,000...
$7,000 under $8,000 2.
$7,000 umter $8,000...
$8,000 under $9,000'.
$8,000 under $9,000...
$9,000 under $10,000 2
$9,000 under $10,000..
$10,000 under $11,000.
$11,000 under $12,000.
$12,000 under $13,000.
$13,000 under $14,000.
$14,000 under $15,000.
$15,000 under $20,000.
$20,000 under $25,000.
$25,000 under $30,000.
$30,000 under $40,000.
$40,000 under $50,000.
$50,000 under $60,000.
$60,000 under $70,000.
$70,000 under $80,000.
Number
l
of returns Net income
496
54
1,932
1,785
1,478
1,305
1,555
730
566
888
144
655
58
430
29
355
'47
246
28
183
157
117
86
81
71
257
114
75
65
52
22
18
$299,786
25,117
3,018,857
3,085,577
3,662,377
3,082,085
5,405, 664
2,615,658
Net tax
after tax
credits
$181
Normal tax
Surtax
123^ per
cent on
capital net
loss from
sale of assets
held more
than 2 years
Tax credits
Total
$236
$236
cent on
25 per cent capital
net
of tax on
loss
earned net sale of from
assets
income
held more
than 2 years
>
$55
5,242
6,989
6,989
11,219
14,926
14,926
3,707 "
O
8,112
10,671
10,671
2,559
O
1,747
2
9 dftfi 4Q9
3,981,528
9,319
12,317
12,317
2,998
3,577,983
12,228
15,768
15,768
3,540
2,776,740
216,307
2,659,380
13,278
16,125
16,125
2,847
14,212
17,018
17,018
2,806 —
2,082,499
13,170
15,461
15,461
2,291
1,728,516
1,644,073
1,344,850
1,074,293
1,091,671
1,028,236
4,411,620
2,553,843
2,037,473
2,231,001
2,314,928
1, 209,939
1,162,080
647,329
12,869
13,896
12,746
11,418
13,940
15,754
86,459
75,332
84,510
124,862
164,617
96,922
101,981
60,620
15,014
15,142
12,712
10,508
12,364
13,794
63,608
42,091
39,517
47,000
47,988
16,594
13,575
8,894
15,014
15,880
14,450
12,567
15,174
17,268
94,452
80,768
89,253
129, 203
169,941
98,423
105,600
64,943
2,145
1,984
1,704
1,149
1,234
1,514
7,993
5,436
4,743
4,341
5,324
1,453
2,369
1,075
7ft9 9fiO
07c nni
$738
1,738
2,059
2,810
3,474
30,844
38,677
49,736
80,780
102,983
66,437
61,362
36,886
$1,423
18,970
15,392
30,663
19,163
O
O
$48
1,250
3,248
$80,000 under $90,000
$90,000 under $100,000
$100 000 under $150 000
$150,000 under $200,000
$200 000 under $250 000
$250 000 under $300 000
$300 000 under $400,000
$400 000 u n d e r $500 000
$500 000 u n d e r $750 000
$750,000 u n d e r $1,000,000 . . .
$1,000 000 u n d e r $1 500,000
$1 500 000 u n d e r $2 000 000
$2 000 000 u n d e r $3 000,000
$3,000,000 u n d e r $4,000,000
.
$4 000 000 u n d e r $5 000 000
$5,000,000 a n d over
Classes grouped 3
Total
Nontaxable
Taxable
-_
2
9
5
14
8
1
1
3
2
1
756,448
476,590
1, 717,632
1,355, 620
(3)
(3)
1,026,611
(3)
(3)
85,379
58,697
235,537
195,198
(3)
(3)
153,181
00
(3)
12,955
6,629
29,840
16, 503
(3)
7,039
(3)
1,025
1,003
1,832
1,228
3
()
67,376
(3)
(3)
86,654
59,700
237,369
196,426
(8)
(3)
153,290
(3)
(3)
59,326
51,569
154, 284
132,818
(3)
(3)
78,875
(3)
(3)
14,373
1,502
53,245
47,105
(3)
250
109
(3)
1
1
.
1,999,969
300,975
14,132
72,610,266
1,991,854
13,774
555,052
6,333
7,799
16,910,977
55,699,289
1,991 854
555,052
168,873
118,498
301,145
170
1,124, 269
387,710
2,067,031
70,381
4,796
1,124,269
387, 710
2,067,031
70,381
4,796
NI:W J E R S E Y
2
$1,761, 886
Under $1 000
3,203
$6,858
$5,152
$6, 858
609, 541
Under $1,000
1,028
22, 599,438
$1,000 under $2 000 2
14, 005
99,482
99, 482
39,298, 423
74, 688
$1,000 under $2,000
22, 625
2
45,872, 555
$2,000 under $3 000
18, 533
277, 941
277, 941
54,281, 572
208, 779
$2,000 under $3,000
22, 700
2
77, 605, 383
$3,000 under $4 000
21, 966
202, 508
202, 508
46,846, 514
152,475
$3,000 under $4,000
13,060
38,937, 349
$4,000 under $5,000 2
8,976
274,068
274, 068
$4,000 under $5,000
80, 620, 623
206, 421
18,037
2
5, 515, 442
$5,000 under $6,000
1,025
277, 757
$5,000 under $6,000
60,803, 271
213,172
277, 757
11,139
2
$6,000 under $7,000 ____
.
2,421, 333
375
$6,000 under $7,000
288,737
48,183, 364
288, 737
7,450
229,153
2
$7,000 u n d e r $8,000 _ .
1, 550, 391
208
$7,000 under $8,000
39,113, 476
278, 333
5,236
224, 342
278,333
$8*000 u n d e r $9,000 2 _
1,427, 671
169
$8,000 u n d e r $9,000
34,128, 697
4,032
287,487
236,
556
287, 487
$9,000 under $10,000 2
1,410, 906
148
29,127, 238
285, 532
$9,000 under $10,000
3,072
285, 532
236, 914
1
Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held more than 2 years and net
not deducted.
2
Nontaxable. Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayer.
NOTE.—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample. (See pp. 1,19-24.)
$1, 706
24, 794
69,162
50,033
1
67, 647
I
64, 585
59, 584
53, 991
50,931
48, 618
loss for prior year are
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—Continued
NEW JERSEY—Continued
Tax before tax credits
Income classes
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
. $40,000 under $50,000
$50,000 under $60,000
$60,000 under $70,000
$70,000 under $80,000
$S0,000 under $90,000
$90,000 under $100,000
$100,000 under $150,000
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $300,000
$300,000 under $400.000
$400,000 under $500,000
$500,000 under $750,000
$750,000 under $1,000,000...
$1,000,000 under $1,500,000..
$1,500,000 under $2,000,000..
$2,000,000 under $3,000,000..
$3,000,000 under $4,000,000..
$4,000,000 under $5,000,000..
$5,000,000 and over
Classes grouped 3
Total
Nontaxable 2
Taxable
Number
1
of returns Net income
2,406
1,940
1,588
1,382
1,119
3,758
2,049
1,280 |
1,451 I
779 !
461
292
217
158
124
339
128
79
38
35
22
27
10
2
5
1
Net tax
after tax
credits
$25,195, 584
22, 266, 665
19, 733, 871
18, 636, 901
16,201,645
64, 657, 264
45, 721, 832
35,024,316
50,008, 349
34, 582, 706
25, 256, 359
18, 857,300
16,183,916
13,368, 891
11,776,780
40, 569, 212
22, 224,036
17, 487, 561
10,483,186
12,110,780
10. 031, 630
16, 298,108
8, 812, 247
2, 375, 920
8, 770, 344
$272, 322
264, 706
260, 774
282, 583
260, 934
1, 221, 231
999, 679
821, 456
()
42,6
Normal tax
()
1, 262, 212
879,570
619, 319
411,930 !
325,998 |
293,769 i
216, 542 |
773, 556 !
382, 651
341,140
180, 327
211,512
249.355
279, 946
2, 535,161
49, 070
797, 393
319, 683
' 73,567
82, 332
1,144, 575
(3)
()
$85, 284
155, 096
256, 805
287, 631
317, 883
245, 679
226, 407
1,119, 969
f32,169
604,017
408, 231
418, 535
369, 253
314,414
551, 223
86, 763
354, 870
(3)
()
1,971,961
30, 271, 319
()
4, 054, 223
6, 094, 461
30,271,319
10,488,452
196,681 I 1,241,411,359
51. 889, P41
68, 608
128,073
51, 889,941
13,363,461
199,102, 354
1,042, 309,005
$10, 608
28, 532
39,194
48, 318
55,413
452, 244
701,153
858, 213
1, 782,193
1, 661, 006
1, 438, 907
1, 214, 884
1,145, 067
1, 078, 070
1,044,335
3, 744, 759
2,440,067
1,939,251
1,105, 792
1,465,998
1,248,542
Total
$282,930
293,238
299,968
330, 901
316,347 i
1,673,475 !
1,700,832
1, 679, 669
3,129, 689
2, 695, 672
2, 315, 031
1,914,445
1, 788, 948
1, 617, 518
1, 437, 284
5, 638, 284
3, 454, 887
2, 884,408
1, 694, 350
2,096,045
1, 867,150
3,129, 521
1,397, 686
480,013
1, 581, 777
(3)
i8, 277
13.363,461
6,093, 240
Surtax
12^ per
cent on
capital net
loss from
sale of assets
held more
than 2 years
Tax credits
()
12>£ per
cent on
25 per cent capital
net
of tax on
loss
earned net sale offrom
assets
income
held more
than 2 years
$46, 356
44,998
41,716
55, 628
43, 260
207,481
176, 884
160, 724
225, 003
134,749
77, 882
46, 230
40, 054
28, 902
17, 940
68, 942
25,168
22, 293
9,918
9,194
6, 221
6,401
1,121
495
927
$8, 916
7, 379
4,748
4,833
5,370
3,361
12, 574
16, 200
10, 422
80, 640
1,307
79, 802
2,418
4, 562
1,221
54,123.232 j
1.990,759 |
242, 532
54,123, 232
1, 990, 759
242, 532
GO
NEW MEXICO
2
199
$117, 828
Under $1,000
3
$7
1,706 !
$25
$32
$32 |_
Under $1,000
661
1,034,414 |
$1,000 under $2,000 2
2,914 T
792
1,378,463 j
~2,~l89'
725 i
2,914
$1,000 under $2,000 2
1, 549,099 |
623
$2,000 under $3,000
653
6,061"
1, 547,630 !
"8," 006" |8,006
1,945
$2,000 under $3,000 2
759
2, 659, 662 |
$3,000 under $4,000
1,
609,076
j
450
"7,"
908"
1,918
!
5
,
8
$3,000 under $4,000
1, 094, 394 I
251
$4,000 under $5,000 2
2,730,411
!
607
"II,"
609"
763
11,609
i
$4,000 under $5,000 2
28
153,847 I
$5,000 under $6,000
2,632, 044 I
484
"15,209
11,934
$5,000 under $6,000
3275
15, 209 !
188,022 j
29
$6,000 under $7,000 2
286
1,
842,172
|
11,451
13, 614
$6,000 under $7,000 2
44,644
6
$7,000 under $8,000 _
14,823
1, 525. 735
203
~ 13," 013"
14,823
$7,000 under $8,000 2
1,810
42, 561
5
$8,000 under $9,000
143
1,211,095
11,930
"13," 23l"
" 13," 231"
$8,000 under $9,000 2
1,301
11
104, 426
$9,000 under $10,000
112
12, 428
1,170
1, 062, 300
11, 258
12, 428
$9,000 under $10,000
70
10, 156
767
744,138
9,389
$300
9,856
$10,000 under $11,000
56
9,731
619
639, 265
9,112
8, 939
792
$11,000 under $12,000
43
9,592
532
537,180
9,060
8, 520
1,072
$12,000 under $13,000
30
8,264
364
400, 060
7,900
7,301
963
$13,000 under $14,000
31
9,486
454
446, 291
9,032
8,001
1, 485
$14,000 under $15,000
59
30, 428
29, 229
1,199
1, 018,130
23, 231
7,197
$15,000 under $20,000
34
29,100
28. 207
893
731, 781
18, 904
10,196
$20,000 under $25,000
19
25, 845
24, 695
518, 050
13, 067
12, 778
1,150
$25,000 under $30,000
15
29, 214
505, 997
28, 498
11, 204
716
$30,000 under $40,000
18,010
29, 305
357, 889
29, 045
8,197
260
$40,000 under $50,000
12, 279
8, 829
3,953
$3, 314
52, 292
634
672
5
$50,000 under $60,000
3,281
41,518
391, 837
41, 365
8,004
153
$60,000 under $70,000
19, 531
13, 983
19,313
146, 714
19, 202
5,985
111
$70,000 under $80,000
13, 328
23, 240
173, 421
23,189
4,992
51
$80,000 under $90,000
18, 205
43
(3)
(3)
(3)
$90,000 under $100,000
(3)
$100,000 under $150,000
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $750,000
$750,000 under $1,000,000
$1,000,000 under $1,500,000
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 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.
NOTE.—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample. (See pp. 1,19-24.)
o
00
M
Szj
o
g
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—Continued
CO
00
NEW MEXICO—Continued
Tax before tax credits
Income classes
S S ;
Net income.
Net tax
after tax
credits
I Normal tax
Surtax
p
cent on
capital net
loss 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
earned net sale of from
assets
income
held more
than 2 years
GO
$1,500,000 under $2,000,000,
$2,000,000 under $3,000,000.
$3,000,000 under $4,000,000$4,000,000 under $5,000,000$5,000,000 and over
Classes grouped 3
Total..
Nontaxable 2_
Taxable
$802,927 I
$113,259
$10, 641
6,686
29,995,501 I
464,430 i
247, 288
2,572
4,114
6,988,897 I
23,006,604 I
j
464,430 j
247, 288
$58,668
178, 085
O
GO
$44,018
$113,327
66,873
492, 246
24,502
$3,314
66, 873
492, 246
24, 502
3,314
o
NEW YORK
U n d e r $1,000 2
U n d e r $1,000
$1,000 u n d e r $2,000 2.
$1,000 u n d e r $2,000._
$2,000 u n d e r $3,000 2.
$2,000 u n d e r $3,000..
$3,000 u n d e r $4,000 2.
$3,000 u n d e r $4,000..
$4,000 u n d e r $5,000 K
$4,000 u n d e r $5,000,_
$5,000 u n d e r $6,000 2.
$5,000 u n d e r $6,000—
$6,000 u n d e r $7,000 2.
$6,000 u n d e r $7,000..
$7,000 u n d e r $8,000 2.
$7,000 u n d e r $8,000-,
14,033
2,360
75,446
94,636
59, 580
87,904
82,101
46,860
29,156
63,648
3,629
41,519
1,288
28,853
813
21, 539
$7,822,223
1,289, 790
118,419,419
164,019,845
147,838,165
209,943,336
288, 921,326
166, 790, 562
126,613,610
285,855,133
19,471,918
227, 283, 613
8, 248,190
186, 576,284
6,062,676
161, 053, 253
$12,406
$16, 283
$16,283
$3, 877
300, 901
397,625
~397,~625"
"96," 724"
1,127,150
"846," 288"
624,836
280,862
"203," 492'
828,328
~8lI,~66T
1,075,548
1, 075, 548
263,887
854,464
1,115,024
T115," 024'
"260," 560"
"959,349
~1,~ 202," 663"
1, 202,003
242,654
~lf~6ll,~646"
"I," 241,182"
"I~24i~482~
"229," 836'
$8,000 under $9,000 2
$8,000 under $9,000
$9,000 under $10,000 2
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $60,000
$60,000 under $70,000
$70,000 under $80,000
$80,000 under $90,000
$90,000 under $100,000
$100,000 under $150,000
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $750,000
$750,000 under $1,000,000...
$1,000,000 under $1,500,000..
$1,500,000 under $2,000,000..
$2,000,000 under $3,000,000..
$3,000,000 under $4,000,000..
$4,000,000 under $5,000,000..
$5,000,000 and over
Total
Nontaxable
Taxable
2
4,878, 625
57G
134,580,166
15, 878
4,817,111
507
120, 775, 390
12, 731
108,109, 017
10, 317
98,423, 883
8,572
86,684, 386
6,943
81,630, 939
6,053
74, 929,114
5,171
297,768, 235
17, 269
219, 520, 268
9,844
173,150, 250
6,339
265,791, 628
7,710
198, 751,342
4,461
159,411,857
2,916
135,214, 704
2,090
112,859,973
1,510
98,904, 666
1,165
82,840,396
872
298,847,179
2,464
198,478, 800
1,155
144, 764, 543
649
112,689, 378
413
176,065,362
509
104,
834, 691
235
192,497,189
322
119,852,606
139
139, 742, 400
115
89, 360, 704
52
110, 816, 499
46
41,998, 861
12
31, 552, 358
7
111,337,344
11
780,418 ! 6,458,089,207 ;
267,129
513,289
1, 008,830
1,074,016
1,102, 541
1,197,158
1, 221,963
1, 266, 956
1, 340, 553
7,110, 230
7, 627, 582
7, 938, 981
15, 767, 786
15,010,485
14, 252, 637
13, 595, 770
12, 508,109
11,961,251
10, 551, 023
42, 591, 333
32, 243, 061
24, 576,126
19, 659,347
31, 639, 049
18, 948, 727
35, 573, 539
22,141,414
24, 798, 359
15, 944, 561
21. 599. 021
6, 852, 666
6, 621,152
18, 461, 221
451,606,998 |
733,093, 263
5, 724, 995, 944 451, 606, 998
NORTH
Under $1,000 2
Under $1,000
$1,000 under $2,000 2_
$1,000 under $2,000._.
$2,000 under $3,000 K
1,431
26
4,789
3,089
4,692
$875,125
14.938
7,283,090
5,260,446
11,795,206
!
I
I
1, 224, £
1, 224, £
1, 287, 982
1, 260, 788
1, 276, 887
1, 245, 249
1, 257, 241
1, 289, 735
5, 958, 610
5, 073, 379
4, 392, 702
6,947, 580
5,172, 475
4,141,049
3, 267, 352
2, 652, 660
2, 405, 936
1, 947, 846
6, 999, 431
4, 973, 964
3, 513, 309
2, 795, 214
4,180,484
2, 351, 893
4,183, 287 f
2,603,724 '
2, 421, 943
1,109,027
2, 385, 647
349, 803
910, 779
628, 443
97,212,851
$49, 619
127, 321
173,060
210, 265
259, 943
2,115,178
3, 393, 038
4, 301,132
9,439, 740
9, 473,437
9,173, 386
8, 870, 834
8, 438,041
8,119, 610
7, 284,180
29, 515, 316
22, 847, 347
17,118,184
13, 698, 551
22,119, 729
12, 904, 481
24, 453, 525
14, 238, 876
14, 861, 965
10, 522, 313
15, 509, 274
3, 545,150
4, 717, 206
10, 584, 573
288, 065, 272
$550, 252
1,155, 716
1, 508, 681
1, 920,191
1, 775,401
1, 739, 299
1, 551,079
6, 901, 298
4, 866,093
4,175, 050
3, 430, 214
5, 578, 032
3, 830, 748
7,111,954
5, 357,461
7, 585, 553
4, 338,317
3, 818,179
2, 971, 588
1, 021, 803
7, 249, 683
78,436,592
97, 212, 851 288,065,272 I 78,436,592
1, 287,982
1,310,407
1,404, 208
1,418, 309
1,467, 506
1, 549, 678
8,073, 786
8, 466,417
8, 693,834
16, 937, 572
15, 801, 628
14,823,116
14,058, 377
12, 866,102
12, 284,845
10, 783,105
43, 416,045
32, 687,404
24,806, 543
19,923, 979
31, 878,245
19, 087,122
35, 748, 766
22, 200, 061
24, 869, 461
15, 969, 657
21, 713,100
6, 866, 541
6, 649, 788
18, 462, 699
463,714,715
463, 714, 715
216,159
213,966
207,866
207,050
196,346
200, 550
209,125
963, 556
838,835
754,853
1,110, 212
718, 758
494, 789
374, 245
270, 353
206, 840
164,163
505. 632
292, 864
177, 678
120,181
144,013
68,257
94, 273
42, 256
34, 903
12, 205
14, 858
2,347
2,595
1,478
10,443,096
10,443, 096
$59, 574
72,385
75, 690
88,362
87, 640
96, 754
67, 919
319,080
151,479
52, 739
144, 451
95,183
70,138
80, 954
16,391
36,199
12, 891
99, 223
11, 528
26, 041
1,664, 621
I
3
o
O
3
a
o
1,664, 621
CAROLINA
$128
$158
11," 178
$158
$30
2," 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.
* Classes grouped to conceal net income and identity of taxpayer.
NOTE.—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample. (See pp. 1,19-24.)
CO
P
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—Continued
N O R T H CAROLINA—Continued
Tax before tax credits
Income classes
$2,000 under $3,000
$3,000 under $4,000 2
$3,000 under $4,000
$4,000 u n d e r $5,000 2
$4,000 under $5,000
$5,000 u n d e r $5,000 2____
$5,000 under $3,000
$6,000 under $7,000 2
$6,000 u n d e r $7,000
$7,000 under $8,000 2
$7,000 under $8.000
$8,000 u n d e r $9,000 2
$8,000 under $9,000
$9,000 under $10,000 *___.
$9,000 under $10,000
$10,000 u n d e r $11,000....
$11,000 under $12,000....
$12,000 u n d e r $13,000..-.
$13,000 under $14,000....
$14,000 under $15,000....
$15,000 under $20,000-...
$20,000 u n d e r $25,000
$25,000 under $30,000
$30y000 u n d e r $40,000.. _.
$40,000 u n d e r $50,000-.-.
$50,000 under $60,000-...
$60,000 u n d e r $70,000—.
$70,000 u n d e r $80,000....
$80,000 u n d e r $90,000..-.
$90,000 under $100,000.-.
$100,000 u n d e r $150,000$150,000 under $200,000..
$200,000 u n d e r $250,000..
Number
of returns Net income
2,112
4,799
1,156
1,353
1,542
292
1,094
120
850
91
516
62
425
53
351
271
223
177
156
126
422
201
125
165
77
42
32
21
17
16
32
19
6
!
$5,020, 742
16, 644, 876
4,176, 399
5, 917, 219
6,939, 906
1, 579, 578
5, 980,944
777,015
5, 492, 247
679, 821
3,853, 502
528, 569
3, 605, 543
503, 413
3,337,611
2, 837, 721
2, 559, 209
2, 208, 823
2,109, 972
1, 828, 731
7, 240 263
4, 492, 448
3, 414, 821
5, 576, 202
3,442,916
2, 316, 531
2, 044, 273
1, 547,653
1, 454, 673
1, 517, 884
3, 921,386
3, 307, 984
1, 354,139
Net tax
after tax
credits
$19,112
Normal tax
Surtax
1214 per
cent on
capital net
loss from
sale of assets
held more
t h a n 2 years
Tax credits
Total
12Y2 per
cent on
25 per cent
capital net
of tax on
loss
earned net sale of from
assets
income
held more
than 2 years
1
$25,472 !
$25, 472
$6, 360
13, 265
17, 595
17,595
4,330
16, 719
22, 213
22, 213
5,494
19, 275
24,641
24, 641
5,366
24, 087
29, 864
29, 864
5, 777
20, 527
24, 951
24, 951
4,424
21,805
25,937
25,937
4,132
o
25, 369,
20, 763
23,857
24. 732
27, 795
26, 519
135,017
131,038
137, 432
283, 589
239, 259
193, 455
180, 408
159,588
159, 495
190, 878
532, 372
494, 595
194, 418
30,199
23,172
24,259
23, 826
26, 064
23, 570
99, 215
73, 755
62, 383
102, 867
65, 883
42, 947
26, 475
21, 853
13, 937
24, 578
43, 963
36, 252
13, 451
30,199
24, 429
27, 481
28,121
31, 546
29, 918
150,345
142, 883
146, 702
302, 538
248, 370
198, 537
184, 896
165,169
161, 440
192. 687
536, 635
496, 358
194,936
4, 830
3,666
3,624
3,389
3,751
3,399
15,328
11,845
9,270
18, 557
9,111
5,082
3,869
1,778
1,117
1,809
3,236
1,763
518
I
$1, 257
3,222
4,295
5.482
6, 348
51,130
69,128
84, 319
198, 861
158,518
138, 628
146, 382
106, 655
138,144
160, 222
387, 612
360, 892
83,874
$810
23,969
16, 962
12,039
36, 661
9, 359
7,887
105, 060
99, 214
97, 611
$392
619
3,803
828
1,027
$250,000 under $300,000
$300,000 under $400,000. _ _
$400,000 under $500,000
$500,000 under $750,000
$750,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $3,000,000
$3,000,000 under $4 000,000
$4,000,000 under $5,000,000
$5,000,000 and over
Classes grouped 3
Total
Nontaxable 2
Taxable
.
.
8
6
3
6
2, 204, 842
2,123, 035
1. 292, 435
3, 614, 057
349,
362,
209,
602,
2
(3)
(3)
15, 499
15, 912
9,124
5, 830
252, 432
301, 595
143, 137
465, 643
(3)
1, 203, 894
_____—__
.—
161, 039, 786
6, 051, 641
46,583 912
114,455,874
6, 051, 641
450, 904
753,210 \
1, 007, 023
3, 718, 680
(3)
1,480,023
3, 718, 680
;
1,480,023 !
i
25o
1,036
HO
1,010
155
(3)
;
1,204,114
220
6,205,726 ;
!
1, 007, 023
349,560
363,115
209,590
604,148
(3)
(3)
8, 363, 598
17, 682
13,315
81,629 '
45.608
57,329
132,675
(3)
1
30, 997
__. _ _
305
079
480
983
:
6,205,726 \
.
1
6, 824
147,261
j
147,261
6,824
NORTH DAKOTA
1
Under $1 000 2
$313, 602
530
$15
Under $1,000
$65
$65
4,353
11
$50
2,094, 085
$1,000 under $2 000 2
1,341
1,135 i
1,943,121
4,540
3,405
$1,000 under $2,000
4, 540
1,116
3, 774, 560
$2,000 under $3,000 2
1,506
2,453
1,866, 333
10, 028
10, 028
7,575
$2,000 under $3,000
783
4,716,870
1, 356
$3,000 under $4,000 2 . _
_ _
_
.
.
1,581
6, 601
6, 601
1, 520, 373
423
5,020
$3 000 under $4 000
1, 697, 844
$4,000 under $5,000 2
388
1,989
8,093
2,711,013
8,093
6,104
602
$4,000 under $5,000
64
339, 253
$5,000 under $^ 000 2
2,113
461
8,093
2, 516, 038
10, 206
10, 206
$5,000 under $6,000
11
70, 458
$6,000 under $7,000 2
295
1,685
1,910,852
8,884
10,569
10,569
$6 000 under $7 000
5
38, 226
$7 000 under $8 000 2
212
1, 583, 509
1,650
10,630
10,630
8,980
$7,000 under $8 000
2
17, 169
$8,000 under $9,000 2
150
1, 271, 309
1,459
11,110
11,110
9,651
$8,000 under $9 000
2
19, 024
$9 000 under $10 000 2
102
971, 083
994
9,159
9, 159
8,165
$9,000 under $10 000
75
790, 435
994
8,204
$372
8,576
$10,000 under $11,000
7,582
449
694
7,045
6,351
561, 512
6,596
48
$11,000 under $12,000
1,152
8,063
1,175
9, 238
622, 367
8,086
$12,000 under $13,000
50
438
4,675
707
3,968
4,237
270, 823
20
$13,000 under $14,000
804
1,523
8,669
7,146
7,865
448, 063
31
$14,000 under $15,000
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 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.
NOTE.—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample. (See pp. 1, 16-24.)
§
o
i
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—Continued
NORTH
DAKOTA—Continued
Tax credits
Tax before tax credits
Number
ofreturns
Income classes
$15,000 under $20,000
.
$20 000 under $25 000
$25,000 under $30,000
$30 000 under $40 000
$40,000 under $50,000
$50 000 under $60 000
$60,000 under $70,000
$70,000 under $80,000
_.$80 000 under $90,000
$90,000 under $100,000 $100 000 under $150,000
$150,000 under $200,000
$200 000 under $250 000
$250,000 under $300,000
$300 000 under $400 000
$400,000 under $500,000
$500,000 under $750,000
$750,000 under $1,000,000
$1 000 000 under $1 500,000
$1,500,000 under $2,000,000
$2 000 000 under $3 000 000
$3,000,000 under $4,000,000
$4,000,000 under $5,000,000
_.
$5,000,000 and over
Classes grouped 3
Total
Nontaxable 2
Taxable
.-
60
37
13
12
3
-
1
-
Net income 1
$1,016,483
825, 652
351, 603
410,398
(3)
(3)
Net tax
after tax
credits
Normal tax
Surtax
$23,339
28, 297
14,466
26, 213
(3)
$18,318
17,873
6,551
13, 629
(3)
$6,753
12, 732
8,455
14,975
(3)
(3)
(3)
(3)
1 2 ^ Per
cent on
capital net
loss from
sale of assets
held more
than 2 years
(3)
Total
12K per
cent on
25 per cent
capital
net
of tax on
loss from
earned net sale of assets
income
held more
than 2 years
$25,071
30, 605
15,006
28, 604
(3)
$1,732
2,308
540
2,391
(3)
(3)
(3)
1
»
1
_
""T
"""
201, 604
16,832
4,130
6,894
$6,368
17,392
9,710
34,878,015
209,440
175, 234
54,280
6,368
235,882
26,442 ____________
5,205
4,505
13, 081, 091
21,796,924
209,440
175,234
54,280
6,368
235,882
26,442
560
OHIO
$4,623,871
Under $1,000 2
—
5,433
212,654
Under $1,000 . . .
375
$1,883
$2, 506
$2,506
34,539,810
$1,000 under $2,000 2
21,845
52,110,555
$1,000 under $2,000._
29, 752
89,897
119,767
119, 767
49,323,935
$2,000 under $3,000 2
19,965
58,787,932
$2,000 under $3,000. _
24,825
230,784
307,416
307,416
87,499,377
$3,000 under $4,000 2
24,970
46,877,410
149, 524
$3,000 under $4,000__
13,068
199,100
199,100
37,163,947
$4,000 under $5,000 K
8,539
85,467, 762
$4,000 under $5,000
19,088
210, 593
280,042
280, 042
$5,000 under $6,000 *_
1,387
7, 500,640
55,657,452
$5,000 under $6,000
183,639
10,190
246,788
246,788
4,428, 998
$6,000 under $7,000 »_
689
43,848,848
202,579
$6,000 under $7,000._
6,779
254,056
254,056
$7,000 under $8,000 2
415
3,095,080
4,919
36,760,120
$7,000 under $8,000...
203,532
250, 266
250, 266
$8,000 under $9,000 2
315
2,659, 329
30,108, 957
$8,000 under $9,000...
3,550
198, 077
240,814
240,814
2,411, 512
$9,000 under $10,000 2
254
26,426,075
2,785
$9,000 under $10,000
206, 111
248, 993
23,755,841
2,265
$10,000 under $11,000
205, 790
234,616
$10,907
245, 523
20,873, 761
1,818
218, 645
229,472
$11,000 under $12,000
257, 712
28, 240
19, 595,219
1,569
231,913
228, 770
267,952
$12,000 under $13,000
39,182
17,332,445
222,192
229,921
266,890
$13,000 under $14,000
1,286
44, 698
16, 314,073
227,134
245, 670
283,129
$14,000 under $15,000
1,125
55, 995
61,764, 295
1, 271, 398
1, 026,100
1,463, 067
$15,000 under $20,000
3,580
436,967
45, 216,752
1,396, 503
866, 784
1, 552,941
$20,000 under $25,000
2,035
686,157
34,147, 570
1, 438, 999
719, 761
1, 567, 354
1,246
847, 593
$25,000 under $30,000
51,470, 092
2,833,938
1,121, 730
3, 038, 228
1,494
1,836, 208
$30,000 under $40,000
$80, 290
36,162, 518
791, 879
2, 711,168
812
2, 577,128
1, 705,430
213, 859
$40,000 under $50,000
27,843, 750
581, 278
2,467, 090
509
2, 366, 638
1, 561,470
324,342
$50,000 under $60,000
20,812, 684
1,385,197
4,038,923
323
3,981, 503
2, 287,620
366,106
$60,000 under $70,000
17,958,437
319, 370
1,948, 367
239
1, 888,823
1, 302, 730
326,267
$70,000 under $80,000
15,707, 055
1,841, 597
1, 808, 532
1,183,141
186
391,458
$80,000 under $90,000.
13,745,874
215, 780
1, 637,421
1,136, 774
1, 686, 691
146
334,137
$90,000 under $100,000
35,374, 576
472,681
4, 613, 668
3,075, 005
4,698,468
293
1.150,782
$100,000 under $150,000
25,662,972
294, 559
3, 579,814
2,247, 201
3,690, 349
148
1,148, 589
$150,000 under $200,000
17,206, 748
2, 502, 512
216, 536
1, 346,117
2, 543, 256
77
980, 603
$200,000 under $250,000
10,746,728
1,646,288
148,508
897, 545
1,654,104
608, 051
40
$250,000 under $300,000
17,551, 034
2, 749,483
197,085
1,687, 774
2, 781, 993
897,134
51
$300,000 under $400,000
11,992,202
1,843, 441
1,049, 323
1, 851,591
87,927
714,341
27
$400,000 under $500,000
19,456,286
3,139,031
3,162,030
200,421
1,804,602
1,157,007
31
$500,000 under $750.000
11,085,498
1,841,511
1,858,573
176,190
745, 838
936, 545
13
$750,000 under $1,000,000...
11,078,481
1, 559,600
1,610, 354
951,693
618,766
39,895
$1,000,000 under $1,500,0001 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
are not deducted.
2
Nontaxable. Specific exemptions exceed net income.
* Classes grouped to conceal net income and identity of taxpayer.
NOTE.—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample. (See pp. 1,19-24.)
29,870
76,632
49, 576
69,449
63,149
51,477
46,734
42, 737
42.882
39,733
39, 067
36,039
37,459
191,669
156, 438
128, 355
183, 397
$20, 893
122, 728
11,312
84, 021
16,431
49,006
8,414
39, 540
20, 004
27,924
5,141
26,429
22,841
48,684
36,116
22, 779
87, 756
13, 034
27, 710
7,816
10,035
22,475
5,865
2,285
5,831
17,168
12, 746
4,316
49,478
1,276
net loss for prior year
o
2
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—Continued
OHIO—Continued
Tax credits
Tax before tax credits
Number
of r e t u r n s Net income
Income classes
$1,500,000 under $2,000,000
$2,000,000 under $3,000,000
$3,000,000 under
000,000
$4,000,000
under $4
$5,000,000
$5 000,000 and over
3
_
9
3
1
1
Nontaxable2
Taxable
Normal tax
$3,005,072
Surtax
12M per
cent on
capital net
loss from
sale of assets
held more
than 2 years
Total
$219,955
$2,324,528
$462,847
$3,007,330
\2lA per
cent on
25 per cent capital
net
of tax on
loss
earned net sale of from
assets
income
held more
than 2 years
$2, 258
8
(•>)
(3)
o
xn
4,903, 714
173,493
1,112, 734
3, 618,991
4,905,218
1,302, 762, 001
55,393, 575
12,814, 059
30, 263, 252
14, 472, 335
57, 549, 646
1, 795, 301
$360, 770
83,812
233,246,499
134, 667 1,069,515,502
55,393, 575
12, 814, 059
30, 263, 252
14, 472, 335
57,549, 646
1, 795,301
360, 770
218,479
_ _ _ _ _ _ _ _
$15, 678, 748
Net tax
after tax
credits
34, 724, 098
Classes grouped _ _.
Total
l
1,504
i
OKLAHOMA
Under $1,000 2
Under $1,000
$1,000 under $2,000 2_
$1,000 under $2,000—
$2,000 under $3,000 2_
$2,000 under $3,000—
$3,000 under $4,000 2_
$3,000 under $4,000__ _
$4,000 under $5,000 2.
$4,000 under $5,000___
$5,000 under $6,0002_.
$5,000 under $6,000-_
$6,000 under $7,000 2_.
$6,000 under $7,000-_
$7,000 under $8,000 K.
$7,000 under $8,000—
1,236
77
3 491
3,331
3, 875
2,964
$705, 301
38, 496
5,429, 560
5,818,455
9, 751,152
7,007, 721
.1
$331
$434
$434
$103
11, 581
15,349
15, 349
3,768
28,135
37,242
37,242
9,107
22,653
29,825
29,825
7,172
34,619
45,882
45, 882
11,263
._
17 oo-j aAa
2,079
1,480
3,367
229
2,316
7, 507, 279
6,435,495
15,065,098
1,236,074
12, 661,472
46,284
58, 568
58, 568
12, 284
1,504
9,717,552
48,627
58,924
58, 924
10, 297
1,097
8,180,825
50,205 '"
" 58,921
58, 921
8,716
CPQ rjoc
— __.
$8,000 under $9,000 2
$8,000 under $9,000 2
$9,000 under $10,000
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000.
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000... . .
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $60,000
$60,000 under $70,000
$70,000 under $80,000
$80,000 under $90 000
$90,000 under $100,000
$100,000 under $150,000
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $750,000
$750,000 under $1,000,000. ._
$1,000,000 under $1,500,000.
$1,500,000 under $2,000,000.
$2,000,000 under $3,000,000,
$3,000,000 under $4,000,000.
$4,000,000 under $5,000,000.
$5,000,000 and over
Classes grouped 3__
Total.
Nontaxable 2_
Taxable
48
748
29
609
486
436
307
269
230
756
354
215
236
112
63
56
31
25
14
44
14
9
8
3
2
1
2
1
406, 541
6,346, 227
274, 687
5,777, 781
£ 998', 845
3,834,445
3,626,587
3,334,234
12,995,034
7,867, 840
5,878,511
8,125,195
4,979, 398
3,416,328
3, 588, 462
2,311,890
2,104,084
1,326,836
5,347,224
2,439,311
1,985,144
2,126,858
991,351
891,470
47, 854
55, 020
53,014
52, 531
63,370
58, 535
121,187
61,990
329,196
281,456
276, 327
501, 274
396, 096
322,430
382,450
238, 592
246,830
175,844
717, 661
374, 385
305, 396
313, 863
147,139
160,
505
(3)
59,939
56, 905
64,944
57,057
118,765
57,226
266, 707
183, 638
152, 560
228, 389
150, 204
91,913
91, 347
50, 912
43,101
28,239
94, 949
47, 508
30, 896
24, 607
17, 043
21, 741
(3)
$2, 410
6,320
7,521
9,310
11,453
90,478
119, 083
143, 632
289, 977
241, 220
176,407
219,181
137, 817
157, 621
117, 938
430, 263
231, 725
174, 016
167, 358
74, 367
103, 718
(3)
(*)
(3)
$6, 658
19, 823
60,952
76, 730
56,008
.50, 392
31,983
199, 459
97, 731
102, 236
124,194
57, 028
36,185
(3)
55,020
7,166
59, 939
59, 315
71,264
64, 578
128,075
68, 679
357,185
302, 721
296,192
525,024
411, 247
329, 272
387, 258
244, 737
251,114
178,160
724. 671
376,964
307,148
316,159
148,438
161,644
(3)
6,925
6,784
7,894
6,043
-I-
27, 989
21, 265
19,865
23, 750
14, 258
6,344
4,808
6,086
1,890
2,316
7,010
2,579
1,752
2,296
1,299
741
()
$893
2,394
398
o
o
3,199, 791
575, 914
16, 416
419, 203
117.121
602, 740
1,458
25, 368
37, 261
211,061,345
6, 446, 274
2, 365,171
3, 331, 018
1,036,500 I
6, 732, 689
256, 805
29,610
15,495
21, 766
42,462,905
168, 598,440
6,446,274
2, 365,171
3, 331, 018
1, 036, 500
6, 732, 689
256,805
29, 610
OREGON
Under $1,0002
55
33,680
$335 !
$444
i
$444 |
$109
Under $1,000
2,734
$1,000 under $2,000 2_.
4,930
8. 531,100 1
13, 627 j
18,169
!
).
18,169 |
4,542
$1,000 under $2,000...
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 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.
NOTE.—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample. (See pp. 1, 19-24.)
1
i
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—Continued
OREGON—Continued
Tax before tax credits
Income classes
$2,000 under $3,000 *___.
$2,000 under $3,000
$3,000 under $4,000 2....
$3,000 under $4,000 2
$4,000 under $5,000 —
$4,000 under $5,000
$5,000 under $6,000«___.
$5,000 under $6,000
$6,000 under $7,000 2_._
$6,000 under $7,000
$7,000 under $8,000«...
$7,000 under $8,000
$8,000 under $9,000 3....
$8,000 under $9,000
$9,000 under $10,000 2..
$9,000 under $10,000....
$10,000 under $11,000...
$11,000 under $12,000...
$12,000 under $13,000...
$13,000 under $14,000...
$14,000 under $15,000...
$15,000 under $20.000...
$20,000 under $25,000...
$25,000 under $30,000...
$30,000 under $40,000. _
$40,000 under $50,000...
$50,000 under $60,000...
$60,000 under $70,000...
$70,000 under $80,000...
$80,000 under $90,000...
$90,000 under $100,000..
$100,000 under $150,000.
$150,000 under $200,000.
Number
1
of returns Net income
2,876
3,389
3,115
1,754
1, 237
2,400
129
1,617
46
1,015
45
705
24
483
20
385
296
233
177
176
120
388
155
79
111
44
35
17
9
12
4
16
7
$7,047,787
8.047, 469
11,007,644
6, 244,496
5, 368, 258
10, 705, 816
695,681
8,838, 321
296, 875
6, 565, 596
335, 093
5, 251, 461
199,972
4,106, 387
190, 604
3, 655,960
3,093,119
2, 676, 314
2, 212,408
2, 377,470
1, 739,439
6, 668, 781
3,388,825
2,155, 268
3, 776, 511
1,953,422
1, 865, 682
1, 099, 565
669,078
1, 008,100
372, 301
1, 813,401
1, 257, 561
Net tax
after tax
credits
Normal tax
Surtax
Tax credits
12H per
cent on
capital net
loss from
j sale of assets
j held more
I than 2 years
loss from
I sale of assets
! held more
!than2years
$41,996 !
I
27, 237
$31, 545
$41, 996
20. 598
27, 237
29," 210
38,494
38,494
9,284
32, 052
41,115
41,115
9,063
$10,451
~~'6~639"
32, 616
39,930
39, 930
7,314
32,184
38, 290
38,290
6,106 I
30,770
35, 997
35,997
5,227
32.832
30,007
31, 378
30, 345
37,907 i
32, 354 I
153,181
114,844
99, 269
214, 281
140, 213
146, 278
107,727 j
78, 300 !
114,716 I
40,557 1
206,165 !
140,883 '•
37.787 !
33,178
32,253
30,377 I
36,835
31, 018
124, 643
75, 706
53, 920
93, 328
42,399
31, 605
22, 443
19,097
17, 008
3,514
24, 490
4,535
37, 787
34, 539
35, 669
34, 761
42,998
37,009
170, 798
127, 360
106,983
231,894
143,166
150,181
110, 285
80,188
117,105
41, 233
218, 794
141, 386
4,955
4,532
4,291
4,416
5,091
4 655
17, 617
12, 516
7,714
15. 208
2.514
2,304
2,558
1,888
2,318
351
1,828
503
$1,361
3,416
4,384
6,163
5,991
46.155
51, 654
53, 063
133, 565
97, 356
94. 464
67, 382
58, 626
79, 456
25,126
102, 870
13,493
$5, 001
3,411
24,112
20, 460
2,465
20, 641
12, 593
91, 434
123, 358
$2, 405
439
1,599
71
325
10, 801
2
2
1
$200,000 under $250,000
$250,000 under $300,000
$300,000 under $400 000
$400 000 under $500 000
$500,000 under $750 000
$750,000 under $1,000,000
$1,000,000 under $1 500 000
$1,500,000 under $2,000 000
$2,000,000 under $3 000 000
$3,000,000 under $4,000,000
$4,000,000 under $5,000,000
$5,000,000 and over
Classes grouped 3
Total
Nontaxable 2
Taxable...
1
2
_
58,159
449,916
4.957
17, 728
35, 507
58,192
33
(3)
8
8
(3)
2,307,091
354,943
35, 523
140, 723
179, 096
355, 342
399
29,333
132,829,673
2, 387, 276
1,036, 288
1, 002, 976
518, 078
2, 557, 342
154, 426
15, 640
10. 714
18, 619
29,965,135
102,864, 538
2, 387, 276
1, 036, 288
1,002,976
518, 078
2, 557, 342
154, 426
15, 640
PENNSYLVANIA
|
Under $1,000 2
7,316
$4,270,227
Under $1,000
$6,708
995
553, 717
$6,708
$5,114
$1,000 under $2,000 2...
41,283
66,028,327
172,024
$1,000 under $2,000
129,175
42,102
73,224,198
172,024
$2,000 under $3,000 2...
33,730
83,080,710
580,830
$2,000 under $3,000
45,180
437,176
108,303,054
580,830
$3,000 under $4,000 2...
40,000
139,860,195
489, 383
$3,000 under $4,000
23,764
368,249
83,509,983
489,383
$4,000 under $5,000 2...
13,358
58,298,435
492,601
$4,000 under $5,000....
27,289
122,497,342
492, 601
371, 626
$5,000 under $6,000 2...
2,175
11,710,072
432,104
$5,000 under $6,000....
336,778
432,104
16,757
91,593,823
$6,000 under $7,000 2...
883
5,680,158
446, 635
$6,000 under $7,000....
360,447
11,598
75,010,169
446, 635
$7,000 under $8,000 2...
555
4,156,907
440,429
364,437
$7,000 under $8,000....
440,429
8,329
62,253,012
$8,000 under $9,000 2...
417
3,521,251
428,926
362,048
$8,000 under $9,000
6,178
52,347,323
428,926
$9,000 under $10,000 2..
311
2,945,854
441,779
441,779
377,203
$9,000 under $10,000...
4,848
45,958,311
439,905
421,146
$18, 759
381, 596
$10,000 under $11,000..
3,869
40,585,808
472,307
899
423,408
414, 551
$11,000 under $12,000..
3,290
37,788, 974
496 598
429,253
67,345
438,358
$12,000 under $13,000..
2,714
33,883,006
515,981
434,444
461,847
$13,000 under $14,000..
2,305
31,089,263
81. 537
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
are not deducted.
2 Nontaxable. Specific exemptions exceed net income.
• Classes grouped to conceal net income and identity of taxpayer.
NOTE,—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample. (See pp. 1,19-24.)
I
$1, 594
O
42, 849
o
143,654
t I
121,134
120,975
95,326
75,992
66,878
64, 576
58,309
57,756
58,240
54,134
net loss for prior year
2;
o
o
K
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—Continued
00
PENNSYLVANIA-Continued
Tax before tax credits
Income classes
$14,000 u n d e r $15,000
$15,000 u n d e r $20,000
$20,000 u n d e r $25,000
$25,000 u n d e r $30,000
$30,000 u n d e r $40,0.00.
$40,000 u n d e r $50,000
$50,000 u n d e r $60,000
$60,000 u n d e r $70,000
$70,000 u n d e r $80,000
$80,000 u n d e r $£0,000
$90,000 u n d e r $100,000
$100,000 u n d e r $150.000
$150,000 u n d e r $200,000
$200,000 u n d e r $250,000
$250,000 u n d e r $300,000
$300,000 u n d e r $400,000 . . .
$400,000 u n d e r $500,000
$500,000 u n d e r $750,000
$750,000 u n d e r $1,000,000.
$1,000,000 u n d e r $1,500,000..
$1,500,000 u n d e r $2,000,000..
$2,000,000 u n d e r $3,000,000
$3,000,0C0 u n d e r $4,000,000
$4,000,000 u n d e r $5,000,000..
$5,000,000 a n d over
Classes grouped 3
Total.
Nontaxable 2_
Taxable
Number
of returns
1,927
6,350
3,484
2,286
2,573
1,474
871
640
409
319
270
627
269
133
81
94
58
44
24
21
10
3
1
4
2
Net income x
$27, 976, 607
109, 543,128
77, 681, 849
62, 201, 638
88, 688,890
65,718,069
47, 556, 369
41,360,006
30,483, 965
26, 865, 881
25, 620, 731
75, 452,157
46, 434, 950
29, 453, 501
21,891,929
32, 551, 255
26,305, 531
25, 574, 483
20,903, 756
23, 857,167
17, 646, 798
7,495, 253
(3)
17,416,817
(3)
18,124, 557
Net tax
after tax
credits
$458, 356
2,465,010
2, 562, 473
2, 712,460
5,087, 321
4, 826, 227
4,010, 898
4,052, 736
3, 281, 320
3,097, 842
3, 253, 815
10,226,769
6, 764, 621
4,717,316
3,410,499
5,392, 924
4, 343, 891
4,092, 229
3 596 222
3] 636^ 357
2,621,617
1,603, 758
(3)
2, 596, 511
(3)
2, 772, 688
Normal tax
$415, 200
1, 941,888
1, 580, 563
1, 386, 735
2, 077, 901
1, 513,148
1, 043, 914
876, 369
581. 297
517,279
470, 764
1, 305, 728 J
682,104 I
516,146 i
279,110 I
453,214 i
339, 506
195, 531
213, 272
206, 326
54, 532
168, 706
(3)
27, 410
(3)
10,425
Surtax
772, 324
1.195,160
1, 526, 651
3,134, 528
3,117,719
2, 645, 839
2, 618,987
2.143, 995
2,169,042
2,240,113
7,082, 685
4, 309, 925
3, 212, 574
2.144, 841
3, 674, 226
2,711,078
2,467, 521
2,305, 987
2, 379, 264
1, 080, 207
1,373,397
1 2 H Per
cent on
capital net
loss from
sale of asseis
held more
than 2 years
1,102, 969
(3)
1,444,158
$175, 364
389,157
534,437
685, 221
634, 530
508, 550
603, 989
2, 044, 429
1, 855, 370
1, 024, 695
1,011,787
1, 305,065
1,309,114
1,437, 337
1, 054, 505
1, 388, 651
1,488,443
62,896
(3)
1,466,896
(3)
1, 347, 333
(3)
Tax credits
12l/2 per
Total
25 per cent
of tax on
cent on
capital net
as
held m()re
t h a n 2 years
$512,196
2, 714, 212
2,775,723 j
2, 913, 386
5, 387, 793
5,020,024
4, 224,190
4,180, 577
3, 359, 822
3,194, 871
3, 314, 866
10,432, 842
6, 847,399
4,753,415
3,435, 738
5,432, 505
4, 359, 698
4,100, 389
3, 603, 704
3, 974, 241
2, 623,182
1,604,999
(3)
2, 597, 275
(3)
2, 801, 916
$53, 840
249,202
213,250
200, 926
273, 386
171, 942
110,457
81,969 i
61,344
54,061 I
37,037 I
103,592 I
44,541
30,725
19, 827
17, 966
12, 919
6,729
5,308
4,052
1,565
1, 241
(3)
764
(3)
591
$27,086
21, 855
22, 835
45, 872
17,158
42, 968
24, 014
102,481
38, 237
5,374
5,412
21,615
2,888
1,431
2,234
33, 832
()28, 637
361, 220
2, 204, 955, 406
96, 772, 465
22, 526, 738
57,166, 726
20, 327, 769
100,021,233 I
2,804,839
443, £
140.028
221,192
379.552.136
1, 825,403, 270
)6, 772,465
22, 526, 73
57,166, 726
20, 327, 769
100,021, 233
2,804, 839
443, 929
g
R H O D E ISLAND
493
$287, 683
Under $1,000 2
$95
$411
$411
47 229
$316
81
Under $1,000
2,673
4, 254, 799
$1,000 under $2,000 2
3,256
13,
226
6,
082
864
9,970
13, 226
3,516
$1,000 under $2,000 2
2 535
6 250 498
$2,000 under $3,000
6,698
20, 721
27, 419
27,419
2,291
5,464 439
$2,000 under $3,000 2
2 634
9 219 281
$3,000 under $4,000
23,188
23,188
5,649
5,242
712
17,
539
1,460
$3,000 under $4,000 2
4 417 148
1 018
$4,000 under $5,000
22,
971
30,
475
30,475
7,504
9,199
711
2,046
$4,000 under $5,000 2
1
183
989 905
$5,000 under $6,000
34,425
7,022,
641
28,
785
34,425
7,640
1,286
$5,000 under $8,000
84
541 017
$6,000 under $7,000 2
32,
607
32,
607
6,447
5,488,
289
26,160
848
$6,000 under $7,000 2
258,469
35
$7,000 under $8,000
32, 054
32, 054
4,515 349
6,037
604
26,017
$7,000 under $8,000 2
34
289 535
$8,000 under $9,000
31,
963
5, 590
463
3,
933,
979
26,
373
31, 963
$8,000 under $9,000 2
267, 325
$9,000 under $10,000
34,
900
3,653
529
29,
564
34,
900
5,336
385
$9,000 under $10,000
32, 041
35. 699
$1,469
37,168
5,127
328
3,429, 716
$10,000 under $11,000
3,783
31, 807
36, 981
5,174
2,979, 677
33,198
260
$11,000 under $12,000
40, 532
2, 832, 612
35, 024
34,964
5,568
5,508
227
$12,000 under $13,000
45,913
40,994
38,
547
7,366
4,919
212
2,853,193
$13,000 under $14,000
42, 202
47, 829
2, 672, 072
38, 563
9,266
5,627
184
$14,000 under $15,000
76,372
257, 768
27,651
230,117
181,396
10,715 896
620
$15,000 under $20,000
241, 648
134, 353
107, 295
220, 958
20, 690
6,833, 741
304
$20,000 under $25,000
263, 804
247, 659
117, 544
5,864 462
146, 260
16,145
214
$25,000 under $30,000
457, 512
430, 757
278, 775
$12,128
26, 129
166,609
$626
7, 787, 406
228
$30,000 under $40,000
3,774
$40,000 under $50,000
491, 214
15,112
6, 582, 332
472, 328
138, 750
301,983
50,481
148
439,510
12, 539
5,129, 412
426, 252
92, 085
276, 038
71, 389
$50,000 under $60,000
719
$60,000 under $70,000
397
346,123
6,366
3, 615, 466
339, 360
57, 693
217,052
71, 378
56
$70,000 under $80,000
3,654
348, 733
5,125
3, 305, 755
339, 954
45, 050
212, 394
91, 289
44
$80,000 under $90,000
1,767
315,994
5,518
2, 970, 799
308, 709
28, 506
211,872
75, 616
35
11,918
1,856, 337
213,630
22, 298
153,373
51, 653
227, 324
1, 776
20
$90,000 under $100,000
$100,000 under $150,000
19, 785
7,494,319
952,124
92,473
663,658
223, 684
979, 815
7,906
64
2,962
3, 583, 738
535, 217
43, 610
380, 601
116, 392
540, 603
2,424
21
$150,000 under $200,000
$200,000 under $250,000
2,436
445, 600
3,585
2,868, 298
439, 579
39, 541
282, 945
123,114
13
2,463, 971
385, 960
14, 264
298, 571
74, 546
387, 381
1,421
9
$250,000 under $300,000
3,280
670,449
2,972
30, 452
467,511
172, 486
664^ 197
4, 207, 768
12
$300,000 under $400,000
1 716 697
323 328
22, 259
290, 308
12, 295
324, 862
1,536
4
$400,000 under $500,000
6
259, 573
547, 067
260,426
1,000
546, 067
27, 068
3,648, 683
$500,000 under $750,000
1
$750,000 under $1,000,000
3
2
$1,000,000 under $1,500,000
()
$1,500,000 under $2,000,000.
1
Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held more than 2 ye;sars and net loss for prior year
3 not
deducted.
2
Nontaxable. Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayer.
NOTE.—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample. (See pp. 1, 19-24.)
:::::::::::: g
H3
t—I
i—
O
%
Q
9
§
H
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—Continued
O
R H O D E ISLAND—Continued
Tax before tax credits
Number
1
of returns Net income
Income classes
$2,000,000 under $3,000,000
$3,000,000 under $4,000,000
$4,000,000 under $5,000,000
$5,000,000 and over _
Classes grouped 3
Total
Nontaxable
Taxable
..
Normal tax
Surtax
12M per
cent on
capital net
loss from
sale of assets
held more
than 2 years
Total
12K per
cent on
25 per cent
capital
net
of tax on
loss from
earned net sale of assets
income
held .more
than 2 years
I
.
1
_._
2
Net tax
after tax
credits
Tax credits
_
_ _
$3,386,412
$628,335
$35,869
$494, 220
$98, 776
$628,865
$530
25,801
176,225,164
8,093, 013
1, 731,459
5,146, 251
1, 505, 653
8, 383, 363
239, 032
$51,318
9,717
16,084
26, 775, 660
149,449, 504
8,093,013
1, 731,459
5,146, 251
1, 505, 653
8, 383,363
239,032
51,318
3
o
o
SOUTH CAROLINA
Under $1,000 2
Under $1,000
$1,000 under $2,000 K.
$1,000 under $2,000...
$2,000 under $3,000 K.
$2,000 under $3,000...
$3,000 under $4,000 2_.
$3,000 under $4,000...
$4,000 under $5,000 K.
$4,000 under $5,000...
$5,000 under $6,000 2_.
$5,000 under $6,000___
$6,000 under $7,000 2..
$6,000 under $7,000...
$7,000 under $8,000 K.
$7,000 under $8,000...
$8,000 under $9,000 K.
602
20
2,115
1,478
2,015
1,075
1,984
502
705
770
97
645
47
368 I
29 t
257 I
23 I
$360,382
12,959
3,263, 714
2, 557,728
5,042,934
2,519,516
6,876,488
1,787,739
3,065,230
3,446,762
522, 768
2,977,945
$129
$167
$167
4,462
~5,~937'
5,937
"9," 634"
12,776
6,093
"8,"059'
"7,"676"
10,082
9,654
~I6~320'
214,673
1,917,190
195? 173
O
GO
"l2," 7 7 6 "
8,059
$38
~I,~475"
3,142
"I," 966"
" 10,082
2,406
12,451
~2," 797"
12,808
"12," 808"
2,488
"l3,"280"
"l3,"280"
"2,"l35'
$8 000 under $9,000 2
$9,000 under $10,000
.
$9,000 under $10,000
$10 000 under $11,000
$11,000 u n d e r $12,000
$12,000 under $13,000
$13,000 u n d e r $14,000
$14,000 u n d e r $15,000 ._
$15 000 under $20,000
$20,000 u n d e r $25,000
$25 000 under $30,000
$30,000 under $40,000
$40 000 u n d e r $50,000
$50,000 under $60,000 . _ . _ _ _
$60 000 under $70,000
$70,000 under $80,000
_
$80 000 under $90,000
$90,000 under $100,000
$100,000 under $150,000...
. _
$150,000 under $200,000
$200,000 u n d e r $250,000
$250,000 under $300,000
$300,000 u n d e r $400,000
$400,000 under $500,000
$500,000 under $750,000 . . . .
$750,000 under $1,000,000
$1,000,000 under $1,500,000
.
$1,500,000 under $2,000,000
$2,000,000 under $3,000,000
$3,000,000 u n d e r $4,000,000
$4,000,000 under $5,000,000
$5,000,000 and over
Classes grouped 3
Total
Nontaxable
Taxable
2
_.
_
...
1,579, 262
75,142
1,180, 667
1,480,532
1,225,473
997, 658
1,001,489
769,313
2,179 365
1,331, 325
1,003 018
1,498, 581
867, 514
660,024
190,040
449, 341
428, 754
10,391
12, 628
12, 628
2,237
8,868
12, 790
11,345
11, 636
13, 344
13,913
42 184
48, 216
43 030
80,330
65 458
50,499
19, 273
48, 768
47 738
10,464
14,154
12,092
11, 235
12, 679
12,902
31, 957
27, 786
22,111
30, 773
21,066
8,588
5,195
699
5,173
788
1,521
1,951
2,596
2,685
15 955
24, 503
25 763
54,301
43 334
36,854
12, 565
9,597
32 230
4 230
7,403
3,085
38, 521
10 868
10,464
14,942
13 613
13,186
15 275
15, 587
47 912
52,289
47 874
85^.074
68"630
52 845
20, 845
48, 817
48 271
1,596
2,152
2,268
1,550
1,931
1,674
5 728
4,073
4 844
4,744
3 172
2 346
1,444
49
533
4
452, 772
52, 873
3,011
32, 638
17,245
52,894
1
1
(3)
186
8
124
141
107
80
74
53
126
60
36
44
19
13
3
?2
m
21
128
(3)
(3)
(3)
:::::::::::::::
._
694, 389
76, 859
1,712
15, 531
61,148
78,391
552
13, 725
55, 510, 360
716, 628
319, 785
312,812
142, 500
775,097
57,361
1,108
7,625
6,100
19,919,106
35, 591, 254
716, 628
319, 785
312, 812
142, 500
775,097
57,361
1,108
980
SOUTH DAKOTA
$350, 630
Under $1,000 2
578
12, 748
$163
$163
$127
Under $1,000
26
2,302, 285
1, 520
$1,000 under $2,000 2 .
1,890,419
4,418 I
1,097
3,321
4,418
1, 091
$1,000 under $2,000..
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 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.
NOTE.—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample. (See pp. 1,19-24.)
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—Continued
SOUTH DAKOTA—Continued
Tax before tax credits
Income classes
$2,000 under $3,000 2 . . . .
$2,000 under $3,000
$3,000 under $4,000 2
$3,000 under $4,000 2
$4,000 under $5,000
$4,000 under $5,000
$5,000 under $6,000 2 . . . .
$5,000 under $6,000
$6,000 under $7,000 2
$6,000 under $7,000
$7,000 under $8,000 2 . . . .
$7,000 under $8,000
$8,000 under $9,000 2
$8,000 under $9,000 2
$9,000 under $10,000 __.
$9,000 under $10,000
$10,000 under $11,000....
$11,000 under $12,000....
$12,000 under $13,000.__.
$13,000 under $14,000_._.
$14,000 under $15,000....
$15,000 under $20,000_...
$20,000 under $25,000___.
$25,000 under $30,000....
$30,000 under $40,000___.
$40,000 under $50,000..-.
$50,000 under $60,000.__.
$60,000 under $70,000....
$70,000 under $80,000....
$80,000 under $90,000 ..
$90000 ,under $100,000.-.
$100,000 under $150,000..
$150,000 under $200,000..
Number
l
ofreturns Net income
1,532
803
1,601
477
511
777
78
483
20
311
8
185
12
136
5
102
78
63
33
38
26
85
25
15
14
8
2
3
1
$3, 832, 836
1,910, 763
5, 516, 782
1,717,416
2, 230, 888
3, 502, 655
420, 521
2, 650, 467
127, 897
2, 010,126
59, 731
1, 381, 807
101, 050
1,152, 815
46, 989
968, 969
819, 264
721, 791
410,040
509, 366
378, 006
1,442,033
544, 820
418, 027
484, 982
353, 801
(3)
197, 798
(3)
Net tax
after tax
credits
$7, 774
5,852
7~795~
Normal tax j
Surtax
HP
cent on
capital net
loss from
sale of assets
held more
than 2 years
0,338
Tax credits
Total
H p
cent on
25 per cent capital
net
I of tax on
loss from
earned net sale
of
assets
income
held more
than 2 years
$10,338
$2, 564
"I," 822'
7,674 I
10,358
16,358
2,563
9,410
11,958
11, 958
~2~548~
9," 264
10, 943
10,943 I
~I,~679"
8,164
9,480
9,480
9,271
10, 559
10, 559
1,288
8,357
8,355
8,230
5,828
8,914
6,823
33, 699
18, 700
21, 405
9,416
8,857
8,448
5,920
8,619
6,224
27, 093
12,417
11,441
13, 659
11,310
(3)
1,650
(3)
9,416
9,240
9,359
6,716
9,900
7,438
36, 665
20, 261
22,185
31, 902
30, 644
(3)
17, 265
(3)
1,059
885
1,129
888
986
615
2,966
1,561
780
1,033
467
30,177
(3)
17, 021
(3)
$383
911
796
1,281
1,214
9,572
7,844
10, 744
17, 244
15, 375
(3)
12, 974
(3)
$999
3,959
(3)
2,641
(3)
244
$200 000 under $?50 000
$250,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $750,000
$750 000 under $1,000,000
$1,000,000 under $1,500,000 . . .
$1,500,000 under $2,000,000
$2 000 000 under $3,000,000
$3,000,000 under $4,000,000
$4,000 000 under $5,000,000
$5,000,000 and over
.
Classes grouped 3
. ___
_
..
._
. __
_ - _
i
-.
62,160
3,64.3
48,292
10, 710
62, 645
38,954,968 j
321,516
204, 58 8
126, 630
18, 309
349, 527
28,011 |
14, 989, 609
23, 965, 359
321, 516
126, 630
18, 309
349, 527
28,011
487, 246
_ _
__i__
...
10, 649
Total
Nontaxable 2
Taxable
-
.-
5,865
4,784
485
1
204, 588
TENNESSEE
!
|
$590, 402
955
$752
59, 722
93
!
i
$576
5,949,198
3,808
7,277, 809
!
12, 394
16,495 _
4,183
8, 366, 663
3,368
7,410, 558
29,139
38, 657
3,126
i
'
17,323, 951
4,913
18, 984
25,162
6, 337, 379
1,766
6, 776, 477
1, 555
12,255, 727
29, 389
39,043
2,734
1,323, 502
243
'
34, 901
45,023
10,153, 224
1, 855
108
1
8,012, 327
38,193
47, 488
1,239
685, 713
92
6,422,177
37,
213
45,104
856
374, 644
44
5,193, 369
37, 026
43, 835
613
i
j
267, 227
28
34, 609
4, 325, 957
41,166
457
39, 602
44, 304
4, 393, 778
$1,975 • . . .
i
419
3, 602, 896
39, 216
40, 035
4, 531 i
313
34,586
33,911
2,831, 644
5,649 i
i
227
3, 382, 847
47, 991
8,579 1
i
251
45, 457
1
Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held more than
are not deducted.
2
Nontaxable. Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayer.
NOTE.—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample. (See pp. 1,19-24.)
Under $1,000 2
Under $1,000
$1,000 under $2,000 2__.
$1,000 under $2,000
$2,000 under $3,000 2__.
$2,000 under $3,000-..
$3,000 under $4,000 2...
$3,000 under $4,000-_.
$4,000 under $5,000 2...
$4,000 under $5,000-..
$5,000 under $6,000 2...
$5,000 under $6,000-..
$6,000 under $7,000 2...
$6,000 under $7,000-..
$7,000 under $8,000 2__.
$7,000 under $8,000-_.
$8,000 under $9,000 2 . . .
$8,000 under $9,000-..
$9,000 under $10,000 2..
$9,000 under $10,000...
$10,000 under $11,000..
$11,000 under $12,000..
$12,000 under $13,000$13,000 under $14,000-
$752
$176 i
16,495
4,101
38 657
9 518
25,162
6 178 i
39, 043
9,654 i
45,023
16,122
47,488
9,295
45,104
7,891
43,835
6,809 !_..
o
o
3
o
o
6 491
41,100
46,279
6,677
44, 566
5,350
4,974
39,560
54,036
6, 045
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—Continued
TENNESSEE—Continued
Tax before tax credits
Income classes
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000..
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $60,000..
$60,000 under $70,000..
$70,000 under $80,000
$80,000 under $90,000
$90,000 under $100,000
$100,000 under $150,000
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $750,000
$750,000 under $1,000,000...
$1,000,000 under $1,500,000..
$1,500,000 under $2,000,000..
$2,000,000 under $3,000,000..
$3,000,000 under $4,000,000..
$4,000,000 under $5,000,000..
$5,000,000 and over
Classes grouped 3
Total.
Nontaxable 2_
Taxable.
Number
1
of returnsi Net income
Net tax
after tax
credits
Normal tax
Surtax
12K per
cent on
capital net
loss from
sale of assets
held more
than 2 years
Tax credits
Total
12K per
cent on
25 per cent capital
net
of tax on
loss from
earned net sale of assets
income
held more
than 2 years
147
605
323
213
171
107
63
35
28
14
13
41
8
7
4
4
2
1
3
3
1
$2,131,343
10,426,432
7, 215, 292
5.807,463
5,806,083
4, 747,884
3,441, 777
2, 271,400
2,111,565
1,192,470
1, 238, 322
4.901,464
1, 380,914
1, 577, 603
1,094,922
1, 378,383
(3)
()
2, 640,033
3,802,235
(3)
32, 942
311, 208
518, 501
1,017
35,039
190, 287, 682
5, 624,112
1, 601, 613
2, 500,197
1, 766, 317
5, 868,127
240, 930
3,085
15,114
19,925
42, 345,034
147,942, 648
5,624,112
1, 601, 613
2, 500,197
1, 766, 317
5,868,127
240,930
3,085
3,117, 649
$35,433
233,322
229, 616
245,458
323, 069
354, 330
304,034
220,490
221, 658
137, 352
138,046
625,958
194, 738
246, 889
161,319
179, 741
(3)
()
334,878
486,478
(3)
517,484
$33,378
186,117
146,074
121, 049
133, 708
121,195
83, 439
41, 540
37, 522
17,191
12, 502
65, 754
18, 016
18, 842
17, 503
634
()
4,818
3,023
(3)
$7, 261
72, 705
111, 423
141, 834
205, 570
228, 299
193, 205
140,438
145, 824
69, 834
53, 472
320, 293
94, 568
165,108
73,015
66, 393
(3)
()
15,318
63, 695
(3)
$2, 963
16,134
37, 338
46, 323
45,189
51, 940
73, 581
250, 081
83, 689
64, 676
71,880
113,122
315, 218
419, 832
(3)
174, 351
$40, 639
258,822
257, 497
262, 883
342, 241
365, 628
313, 982
228, 301
228, 535
138, 965
139, 555
636,128
196, 273
248, 626
162, 398
180,149
(3)
()
335,354
486, 550
(3)
$5, 206
25,500
27,881
17,425
18, 583
10,904
9,948
7,450
6,064
1,613
1,509
9,370
1,535
1,609
1,079
408
(
"$589
394
g
O
361
813
800
"128
476
72
g
TEXAS
$1,837, 646
Under $1,000 2
I
3,103
$205
$205
14, 797
$157
Under $1,000..
i
32
15,486,050
> $1,000 under $2,000 2.
J!
10,000
10, 290
41, 485
41, 485
17, 752, 334
, 195
I $1,000 under $2,000
10,127
25, 374, 705
! $2,000 under $3,000 2.
j 10,141
29, 397
119,136 j
24,120,140
89, 739
119,136
1 $2,000 under $3,000
10, 037
44,603, 948
$3,000 under $4,000 2.
! 12,811
148, 879
36, 641
31,101, 373
112, 238
148, 879
i $3,000 under $4,000
i
8, 690
18, 588, 319
249, 760
61, 573
188,187
249, 760
54,523, €87
> $4,000 under $5,000 2.
J
4,269
3, 512, 482
$4,000 under $5,000
! 12,149
276, 381
70," 925
276, 381
8,273
45, 239, 813
205,456 I
2
$5,000 under $6,000
288
1,856, 432
272, 024
48^928
272, 024
5,555
35,880,166
i $5,000 under $6.000
223,096
i
154
1,151,571
$6,000 under $7,000 2
249,153
40, 869
27,366,572 |
208,284 i
249,153
3,677
$6,000 under $7,000
980,881
116
$7,000 under $8,000 2_
231, 627
29,608
202,019 I
231, 627
20,813, 326
2,458
691, 832
72
$7,000 under $8,000
207,
549
21,818
207,
549
185,
731
15,
698,
803
1,658
$8,000 under $9,000 2
176,864
16, 602
171, 481
$5, 383
160, 262
12,124, 928
1,158
$8,000 under $9,000 2
173,
556
14,197
160.
052
13,
504
159,
359
10,
733,
757
937
$9,000 under $10,000
199, 427
14, 737
179, 736
19, 691
184, 690
10,153, 728
813
$9,000 under $10,000
163,179
11,687
142,
885
151,
492
20,
294
8,028,
673
597
$10,000 under $11,000
171, 259
11, 358
159, 901
146, 302
24, 957
7, 331, 404
504
$11,000 under $12,000
760,439
38,862
721,
577
572,848
187,
591
26,
224,
571
1,520
$12,000 under $13,000
695, 309
28, 884
666, 425
257, 313
437, 996
17, 061, 785
768 I
$13,000 under $14,000
584, 334
19,101 !
565, 233
278, 236
306,098
427 ! 11, 593, 755
$14,000 under $15,000
.
30,054 I
$2,169
1,155, 254
$22, 388
1,123, 031
627, 771
505, 095
508 | 17, 520, 675
$15,000 under $20,000
156
902,
811
60,
469
15, 700 !
536,
785
305,557
253
!
11,
294,
257
$20,000 under $25,000
1,922
754, 849
80, 521
7,767
473, 706
200, 622
153 !
745,160 lI
8, 332, 733
$25,000 under $30,000...
8,746
543,
088
83,
783
3,648
333,
828
125,
477
80
I
530,694
5,161,
224
$30,000 under $40,000
2,273
555, 548
120, 538
3,214
316, 213
118, 797
66 ]
550,061 i
4, 853, 233
$40,000 under $50,000
2,304
509, 695
66,071
4,117
342, 270
101, 354
48 !
503,274 i
4,041, 611
$50,000 under $60,000
417,106
83, 618
2,934
253, 011
80, 477
32
414,172 I
3, 05!), 369
$60,000 under $70,000
1,056,
824
125,821
6,334
771,
416
803
159,
587
63
1,049,687
I
7,481,
693
$70,000 under $80,000
629, 345
111,708
2,495
449, 546
24
68, 091
626,850 !
4,129, 337
$80,000 under $90,000
600,
343
146,965
1,316
411,
725
18
41,
653
599.027
I
3,
868,
870
$90,000 under $100,000
281, 734
133, 627
557
123, 229
7
24, 878
281,177 !
1, 810, 259
$100,000 under $150,000
927, 923
245, 691
1,877
592, 643
89, 589
926,046 i
5, 520, 290
16
$150,000 under $200,000.._
265,170
144
20
253, 940
265,150 J
11, 086
1. 875, 026
4
$200,000 under $250,000
825, 537
1,354
234
356,373
823,949 i
450, 082
19. 082
5, 449, 558
9
$250,000 under $300,000
410, 889
430
162, 748
410,459 I
204, 510
43, 631
2, 449, 632
3
$300,000 under $i00,000
$400,000 under $500,000
$500,000 under $750,000
net loss for prior year
$750,000 under $1,000,000
$1,000,000
under
$1,500,000
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 2 years and
are not deducted.
2 Nontaxable. Specific exemptions exceed net income.
'Classes grouped to conceal net income and identity of taxpayer.
NOTE.—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample. (See pp. 1,19-24.)
i
I
CD
O
GO
a
o
K
TABLE 9.—Individual returns \ ' States and Territories, distributed by income classes, showing the number of returns, net income, net tax, tax
before tax credits, and tax credits—Continued
Or
TEXAS—Continued
Tax before tax credits
Income classes
$1,500,000 under $2,000,000
$2,000 000 under $3,000,000
$3 000 000 under $4 000 000
$4 000 000 under $5 000 000
$5,000 000 and over
Total
Nontaxable 2
Taxable
l
Number
of returns Net income
Net tax
after tax
credits
$3,539,848
$451,235
112, 273
580, 239, 493
14,401, 968
41, 607
70, 666
114, 083, 866
466, 155, 627
14, 401, 968
2
Normal tax
Surtax
12M per
cent on
capital net
loss from
sale of assets
held more
than 2 years
Tax credits
Total
123^ per
cent on
25 per cent capital
net
of tax on
loss
earned net sale of from
assets
income
held more
than 2 years
$51,290
$400,000
$451, 290
$55
$5, 808, 573
6, 998, 934
2, 200,465
15, 007, 972
586, 277
$19, 727
5, 808, 573
6, 998, 934
2, 200, 465
15, 007, 972
586, 277
19, 727
O
UTAH
Under $1,000 2
Under $1,000
$1,000 under $2,000 2
$1,000 under $2,000 2
$2,000 under $3,000
$2,000 under $3,000
$3,000 under $4,000 2
$3,000 under $4,000
$4,000 under $5,000 2
$4,000 under $5,000
$5,000 under $6,000 2
$5,000 under $6,000
$6,000 under $7,000 2
$6,000 under $7,000
$7,000 under $8,000 2
$7,000 under $8,000
$8,000 under $9,000 2
465
16
2 301
1, 775
1 286
1, 127
1, 618
507
695
762
166
540
51
378
35
300
25
$314,360
8,117
3,440,405
3,063,624
3,246,715
2, 613,217
5, 725, 779
1,815,175
3,122, 505
3,420,800
894, 718
2,951,498
325,973
2,447,607
263,678
2,243,314
212,548
i
$79
$104
$104
$25
4,795
6,393
~6,~393'
9,477
~12,"620"
12, 620
3,143
5,432
7,221
~~7,~22T
"I," 789"
"17598"
7,420
~9,~89o"
9,890
8, 572
10,987
"l6,~987"
10,028
"l2f"30l"
12,301
2,273
13,361
~2~321
11, 040
2,470
$8,000 under $9,000
$9,000 under $10,000 2
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
.
$25,000 under $30,000
$30,000 under $40,000
. .
_
$40,000 under $50,000
$50,000 under $60,000
$60,000 under $70,000
$70,000 under $80,000
$80,000 under $90,000
$90,000 under $100,000
$100,000 under $150,000
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $750,000
$750,000 under $l,000,00"0
$1,000,000 under $1,500,000
$1,500 000 under $2 000 000
$2,000,000 under $3,000,000
$3,000,000 under $4,000,000 _ _
$4,000,000 under $5,000,000
$5,000,000 and over
Classes grouped 3
______
Total
Nontaxable 2
Taxable
195
16
152
123
105
62
163
81
50
51
21
20
12
12
8
1
1
3
4
1.649.610
149', 153
1,448, 844
1, 291, 274
1, 201,152
960, 764
756, 632
895, 600
2, 762, 312
1,814, 380
1,369,494
1, 773, 347
925, 620
1,112,949
771,907
902,123
693, 586
10. 289
19 179
9 172
1,890
11, 630
10, 570
12,250
10, 579
9,988
15, 560
57, 417
56,181
58, 411
100, 784
63, 386
89, 470
70, 622
91,102
76, 724
13, 607
11, 658
12, 565
10, 327
9,666
14, 655
45, 572
32, 544
29,824
37, 757
18, 576
13,150
8,800
4,134
4,070
$604
1,506
1,908
1,935
3,023
18, 248
28, 238
34, 050
65, 815
45,146
53, 837
49,008
44, 098
33, 703
$1,124
2,806
24, 263
13,983
43, 542
39, 649
13, 607
12 262
14, 071
12, 235
11,601
17, 678
63, 820
60, 782
63,874
104, 696
66, 528
91, 250
71, 791
91, 774
77,422
1,977
1,692
1,821
1,656
1,613
2,118
6,403
4,601
5,463
3,775
3,022
1,780
1,169
672
698
889, 389
125, 504
13,426
43,354
69, 271
126, 051
(3)
$137
120
I
547
•
\
II
o
O
i
I1
__
|
1,331,127
13, 262
58,809, 296
168, 536
1, 095, 839
11, 883
377, 263
476, 806
104, 919
299, 557
169,135
1,153, 626
599
57, 530
257
6, 658
6,604
17, 695, 834
41,113,462
1,095, 839
377, 263
476, 806
299, 557
1,153, 626
57, 530
257
52, 333
o
o
VERMONT
105
$58, 602
Under $1,000 2
45
- 26,560
Under $1,000
$298
$72 I
899
1, 515, 353
$1,000 under $2,000 2_.
I
1,169
2, 036, 533
3,434
$1,000 under $2,000. _.
"i," 578
4,578
944
2, 317, 248
$2,000 under $3,0002..
1
Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss from sale of assets held more than 2 years and net loss for prior year
are not
deducted.
2
Nontaxable. Specific exemptions exceed net income.
s Classes grouped to conceal net income and identity of taxpayer.
NOTE.—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample. (See pp. 1, 19-24.)
Oi
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—Continued
Or
00
VERMONT—Continued
Tax before tax credits
Income classes
$2,000 under $3,000....
$3,000 under $4,000 2 ...
$3,000 under $4,000....
$4,000 under $5,0002...
$4,000 under $5,000..__
$5,000 under $6,000 2_._
$5,000 under $6,000
$6,000 under $7,0002...
$6,000 under $7,000
$7,000 under $8,000 2...
$7,000 under $8,000
$8,000 under $9,0002...
$8,000 under $9,000
$9,000 under $10,0002..
$9,000 under $10,000...
$10,000 under $11,000._
$11,000 under $12,000...
$12,000 under $13,000...
$13,000 under $14,000...
$14,000 under $15,000...
$15,000 under $20,000...
$20,000 under $25,000...
$25,000 under $30,000...
$30,000 under $40,000.. .
$40,000 under $50,000...
$50,000 under $60,000...
$60,000 under $70,000...
$70,000 under $80,000...
$80,000 under $90,000...
$90,000 under $100,000..
$100,000 under $150,000.
$150,000 under $200,000.
$200,000 under $250,000.
Number
ofjeturns
Net tax
after tax
credits
! Normal tax i
Surtax
WA per
. cent on
I capital net
loss from
sale of assets
held more i
than 2 years
Tax credits
Total
$9,337
$12, 391
$12, 391
5, 707
" ~ 7 ~ 538"
~~~7,~538"
^ p
cent on
25 per cent capital
net
of tax on
loss from
earned net sale of assets
income
held more
than 2 years
$3,054
6,668
8,858
8,858
2,190
o
9,533
12,184
12,184
'~2,~65T
00
10, 601
" 12," 757
12, 757
2,156
9,779
11, 575
11,575
~1~796"
9,'967
1,514
11, 760
9,957
8,840
12, 918
13, 618
12, 893
63 260
52, 248
60,190
80, 751
85, 067
69, 228
58, 391
29, 688
38, 964
33. 270
133, 247
1,306
1,294
855
1,520
978
1,488
5,536
3,569
3,803
3,286
3,741
2,021
2,070
297
515
17
1,167
8, 453
10,454
8, 663
7,985
11, 398
12, 640
11, 405
57, 724
48, 679
56, 387
77, 372
81, 326
66, 716
56, 321
29, 391
38, 449
33, 226
132, 080
(3)
9,967 i.
11, 760
9,496 !
7,819
11.077
11,321 !
10,143
43, 970
27, 623
26, 697
26, 783
21,012
17, 918
14, 533
3, 456
5,521
1,620
11,458
$461
1,021
1,841
2, 297
2,750
19, 290
24, 625
33, 493
50,152
54, 253
51, 292
42, 304
23, 127
23, 696
29,120
92, 676
$3, 816
9,802
18
1,554
3,105
9,747
2. 530
29,113
(3)
3
o
o
K
H
491
27
$250,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $750,000
$750,000 under $1,000,000...
$1,000,000 under $1,500,000..
$1,500,000 under $2,000,000..
$2,000,000 under $3,000,000..
$3,000,000 under $4,000,000..
$4,000,000 under $5,000,000..
$5,000,000 and over
Classes grouped 3
Total
Nontaxable*..
Taxable
9,394
3,780 j
5,614 I
1,649, 717
251,786 |
», 175
1,055,740 j
346,246
1, 055, 740
346,
11,436, 342
36,649, 833
3,893 !
246
185,439
63,367 |
252,699
913
637, 837
123,052 !
1,107,135
50, 784
611
123, 052
1,107,135
50,784
611
VIRGINIA
|
Under $1,000»
993
$587,112
$254
$333
Under $1,000
70
28, 585
$1,000 under $2,000 *..
5,053
7,990, 614
14, 373
$1,000 under $2,000....
19, 096
4,890
8, 513, 590
$2,000 under $3,000 2._
3,748
9, 279, 276
30,
082
40,
006
$2,000 under $3,000 2
3,383
8,009,088
$3,000 under $4,000 ._
5,159
18,086, 797
19,
976
26,
438
$3,000 under $4,000.—
1,877
6,754, 745
$4,000 under $5,000 2 . .
1,802
7,816,626
$4,000 under $5,000.—
2,659
11,949,
522
27,477 |
35,827
$5,000 under $6,000 2 . .
317
1, 714, 675
$5,000 under $6,000._..
31,045
39,929
L_._
1,700
9, 291,698
$6,000 under $7,000 2__
157
1,006, 754
$6,000 under $7,000....
32,053
|
39,758
1,127
7,290,
209
$7,000 under $8,000 2 _.
103
771, 376
$7,000 under $8.000....
28,567 !
34,659
721
5,377, 513
$8,000 under $9,000 2__
60
504,459
31,169 !
37,085
$8,000 under $9,000 2
578
4,903, 724
$9,000 under $10,000 .
67
637, 035
30,968 |
36,462
$9,000 under $10,000—
446
4,233, 074
33,618 ;
37.209
$10,000 under $11,000$1 979
402
4,225, 336
31,897 i
32; 727
$11,000 under $12,000..
3,953
267
3,068,858
$12,000 under $13,000..
32,018 !
31,822
5, 393
222
2,772, 737
$13,000 under $14,00038,152
36,063
7,134
206
2,772, 642
$14,000 under $15,000..
34,072 |
30,400
8,418
173
2,503, 517
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
ara not deducted.
* Nontaxable. Specific exemptions exceed net income.
3 Classes grouped to conceal net income and identity of taxpayer.
NOTE.—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample. (See pp. 1,19-24.)
$333
$79
19, 096
4,723
40,006
9,924
26, 438
6,462
35, 827
8,350
39,929
8,884
39, 758
7,705
34, 659
6,092
37,085
5,916
5,494
36,462
5,570
39,188
4,783
36, 680
5,197
37, 215
5,045
43,197
4,746
38,818
2 years and net loss for prior year
C7<
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—Continued
VIRGINIA—Continued
Tax credits
Tax before tax credits
Income classes
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $60,000
$60,000 under $70,000
$70,000 under $80,000
$80,000 under $90,000
$90,000 under $100,000
$100,000 under $150,000
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $750,000
$750,000 under $1,000,000...
$1,000,000 under $1,500,000..
$1,500,000 under $2,000,000_.
$2,000,000 under $3,000,000..
$3,000,000 under $4,000,000..
$4,000,000 under $5,000,000..
$5,000,000 and over
Total..
Nontaxable 2 .
Taxable
Number
J
of returns Net income
543
288
164
166
83
43
39
23
19
17
26
$9, 338, 748
6,405,805
4, 460, 020
5, 665, 061
3, 680,143
2, 345, 997
2, 502, 963
1, 735, 668
1, 604, 235
1, 592, 939
3, 259, 847
1, 558,954
1, 597, 050
536, 539
1,403, 002
1,157, 069
1, 827, 610
Net tax
after tax
credits
$178,439
198, 008
180, 874
298,018
243, 027
191, 535
241, 621
179, 472
189,718
194, 468
454, 340
235, 754
236, 610
99, 799
242, 332
163, 352
192, 811
273, 084
I
; Normal tax
$133, 522
114, 217
81, 188
109, 034
62, 710
43, 915
48, 628
25, 323
32, 230
22, 089
54, 299
20, 597
10, 341
9,617
25,470
15, 685
18, 092
14, 705
Surtax
97,238
108, 497
200, 442
181, 533
139, 562
171, 227
120, 255
128, 579
138,781
304, 210
182, 326
164, 518
90, 370
169, 385
92, 567
107, 754
99, 602
12K per
cent on
capital net
loss from
sale of assets
held more
than 2 years
$5, 407
8,300
13, 380
28, 564
36,101
32, 990
36, 223
99, 785
34, 098
62, 784
161
48, 659
55, 321
67, 610
159, 273
Total
$198,420
211,455
189,685
314, 883
252, 543
196, 857
248, 419
181, 679
193, 799
197, 093
458,294
237, 021
237,643
100,148
243,514
163, 573
193,456
273, 580
12K per
cent on
25 per cent
capital
net
oi tax on
loss from
earned net sale of assets
income
held more
than 2 years
$19,981
13,447
8,811
15, 396
9,401
5,322
6,487
2,207
3,968
2,011
3,954
1,267
1,033
349
1,182
221
645
496
$1, 469
115
o
311
113
614
2
o
O
37, 619
181,750,013 | 4,408,983
1, 319,476
2, 588, 621
688, 656
4,596,753
185,148
2,622
17, 459
20,160
48,394,724 i
133,355,289 i 4,408,983
1, 319, 476
2, 588, 621
688, 656
4,596,753 |
185,148
2,622
WASHINGTON
Under $1,000 2
$558, 796
971
U n d e r $1,000
.
13, 339
$37
20
$115
$152
$152
$1,000 u n d e r $2,000 2
13, 214, 233
7,773
$1,000 u n d e r $2,000
22,190,404
12,898
"II~68O
44,400 j
33, 320
44,400
$2,000 u n d e r $3,000 2
18,354, 320
7,515
$2,000 u n d e r $3,000
6,866
16,227,853
20, 391
61, 733
82,124
82,124
$3,000 u n d e r $4,000 2
5,230
18,193, 632
$3,000 u n d e r $4,000
....
3,815
13,563, 690
~I4,~63T
44, 005
58,638
58, 636
$4,000 u n d e r $5,000 2
1,795
7,789, 778
$4,000 u n d e r $5,000
5,652
25,397,491
24,948
75, 772
100, 720
100, 720
$5,000 u n d e r $6,000 2
338
1,812,597
$5,000 u n d e r $6,000._
3,999
21,903, 293
97,108
"27," 692"
124,800
124,800
125
804,149
$6,000 u n d e r $7,000 2
$6,000 u n d e r $7,000
2,600
16,785,787
99, 943
21,957
121,900
121,900
$7,000 u n d e r $8,000 2
72
538,578
$7,000 u n d e r $8,000
1,716
12,781,760
17,869
94,681
112,550
112,550
$8,000 u n d e r $9,000 2
34
288,322
$8,000 u n d e r $9,000....
8,624,673
1,020
12,048
77,774
89,822
89,822
$9,000 u n d e r $10,000 >
429,200
45
$9,000 u n d e r $10,000
6,253, 001
662
64,375
8,979
73, 354
73,354
$10,000 u n d e r $11,000
5,292, 541
61,448
506
7,540
66, 602
$2, 386
$11,000 u n d e r $12,000
64, 718
4,084, 031
5,684
356
64,747
5,655
70,402
$12,000 u n d e r $13,000
5,025
3,517,155
282
55, 660
53, 768
6,917
60, 685
$13,000 u n d e r $14,000
4,761
3, 241,979
241
56, 609
53, 086
8,284
61, 370
5,875
$14,000 u n d e r $15,000
2,906,907
59,719
201
55, 655
9,939
65,594
15,507
$15,000 u n d e r $20,000
10,289,949
259, 260
598
203,139
71, 628
274, 767
8,387
$20,000 u n d e r $25,000
5,703, 508
254
117, 901
89, 295
207,196
9,190
$25,000 u n d e r $30,000
4,169, 201
186,134
152
93,047
102,277 |
195, 324
7,661
$30,000 u n d e r $40,000
5,187,199
306,451
151
119, 352
184,708 J
$10, 055
314,115
$3
4,302
$40,000 u n d e r $50,000
.._
4, 231,908
312, 053
96
140
94, 512
195,563 I
26,420
316, 495
2,249
$50,000 u n d e r $60,000
2,766,152
233, 213
50
41,905
144, 251
49, 305
235,462
1,929
$60,000 u n d e r $70,000...
2,389,473
213, 234
2,144
37
24, 208
129,778
63, 321
217,307
1,896
$70,000 u n d e r $80,000
._
1,337,680
138, 790
18
665
19,628
79,281
42, 442
141, 351
$80,000 u n d e r $90,000
1,355,588
160, 666
16
26, 522
113,960
770
21,704
162,186
750
$90,000 u n d e r $100,000..
749,739
88,409
612
8
13,179
51, 685
24,157
89,021
$100,000 u n d e r $150,000
2,099,016
265, 038
1,529
19
24,139
195, 543
443
47,328
267, 010
1,123
$150,000 u n d e r $200,000
3,606, 270
476, 666
21
34,110
245, 526
198,153
477,789
$200,000 u n d e r $250,000
_
1,110,473
149, 682
369
5
9,846
72,172
68,033
150,051
$2fO,000 u n d e r $300,000
763,973
91,991
22
3
200
13, 365
78, 448
92,013
$300,000 u n d e r $400,000
1,010, 216
123,755
3
3,147
14,131
106,739
124, 017
262
3
3
3
3
(8)
$400,000 u n d e r $500,000
_
3
(
)
(
)
(*)
()
()
(
$500,000 u n d e r $750,000
$750,000 u n d e r $1,000,000
$1,000,000 u n d e r $1,500,000
1
Capital n e t gain from sale of assets held more t h a n 2 years is included in n e t income, b u t capital n e t loss from sale of assets held more t h a n 2 years a n d net loss for prior year are
not deducted.
> N o n t a x a b l e . Specific exemptions exceed net income.
8
Classes grouped t o conceal n e t income a n d identity of taxpayer.
N O T E . — D a t a for r e t u r n s of n e t income u n d e r $5,000 p a r t l y tabulated, p a r t l y estimated on basis of s a m p l e . (See p p . 1,19-24.)
o
o
TABLE 9.—Individual returns by States and Territories, distributed by income classes, showing the number of returns, net incomef net tax, tax
before tax credits, and tax credits—Continued
WASHINGTON—Continued
Tax credits
Tax before tax credits
Number
l
of returns Net income
Income clashes
$1,500,000 u n d e r $2,000,000
$2,000,000 u n d e r $3,000,000
$3,000,000 u n d e r $4,000,000. __
$4 000,000 u n d e r $5,000,000
$5,000,000 a n d over
Classes grouped 3
_ __
Net tax
after tax
credits
Normal tax
Surtax
12K per
cent on
capital net
loss 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
assets
income
held more
than 2 years
1
_
o
$2,110,739
$313,799
$30,091
$124,922
$158,827
$313,840
$41
66,167
273, 648, 593
4,464,930
1, 957, 243
1,861, 266
894,932
4,713,441
244,366
$4,145
23,898
42 269
61,983, 605
211, 664, 988
4,464,930
1,957, 243
1,861, 266
894, 932
4, 713, 441
244, 366
4,145
_
EC
Total
-
Nontaxable J Taxable
--
-
-
-
I
i
WEST VIRGINIA
2
U n d e r $1.000
U n d e r $1,000
$1,000 u n d e r $2,000 K
$1,000 u n d e r $ 2 , 0 0 0 $2,000 u n d e r $3,000 2.
$2,000 u n d e r $ 3 , 0 0 0 $3,000 u n d e r $4,000 K
$3,000 u n d e r $4,000..
$4,000 u n d e r $5,000 2.
$4,000 u n d e r $5,000..
$5,000 u n d e r $6,000 2.
$5,000 u n d e r $ 6 , 0 0 0 $6,000 u n d e r $7,000 2.
$6,000 u n d e r $ 7 , 0 0 0 $7,000 u n d e r $8,000 2.
$7,000 u n d e r $ 8 , 0 0 0 $8,000 u n d e r $9,000 *.
949
47
3,842
3,983
3,491
3,648
3,567
1,549
1,694
1,898
345
1,204
156
776
102
559
73
$549,646
29,323
6,006,690
8, 563,262
8,777,516
12, 529,556
5,455,162
7,426, 769
8,553,895
1,870,022
6, 567,863
1,007,570
5,017, 761
765,407
4,182,770
621,557
$160
10,792
14, 356
14,356
~34~6l6"
"46,"6§2"
46,082
20,888
27,746
~27,~746"
6,858
~22~408
~29,~837*
29,837
~7,~429'
22,018
3,564
~n,~472"
6,251
~2l~474'
26,695
~21~390"
~25,~667"
~5,~22i"
25,667
1," 277'
$8,000 under $98000
$9,000 under $10,000 2
$9,000 under $10,000.
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
_
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $60,000
$60,000 under $70,000.
$70,000 under $80,000.
$80,000 under $90,000.
$90,000 under $100.000.
$100,000 under $150,000
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $750,000
$750,000 under $1,000,000. _.
$1,000,000 under $1,500,000..
$1,500,000 under $2,000,000.
$2,000,000 under $3,000,000.
$3,000,000 under $4,000,000=
$4,000,000 under $5,000,000.
$5,000,000 and over.
Classes grouped»
Total
Nontaxable3.
Taxable
57
299
279
215
162
161
122
372
217
121
141
66
44
22
12
15
10
23
17
3,381, 642
543, 678
2,841,135
2,921, 783
2,469,419
2, 019, 348
2,174,983
1,770, 422
6,413, 048
4,817, 929
3, 285, 695
4, 816, 425
2,965, 647
2,388,179
1,411, 981
904, 719
1, 263, 246
950,846
2,810,955
2,906,133
1,
19,903
24, 078
24,078 i
20,331
21, 246
20,650
21,175
25,888
20,933
116,383
136,784
132,024 I
254,530
195,734
194,872
125,166
92,687
148,053
109,156
354,143
373,647
23,826
23, 239
20, 235
19,965
22, 579
18, 250
85, 565
74, 310
61,881
92,419
50, 027
43,388
19, 271
9,376
24, 324
14,820
26, 610
17, 636
$1, 289
3,126
3,958
5,904
6,073
45,145
72, 083
80,208
169, 714
140,473
139,492
69,855
72, 602
108,062
71,433
226, 230
264,094
190, 013
(3)
18, 241
(3)
157, 247
8
23,826
24,528
23, 361
23,923
12,711
19,520
37, 645
12, 788
18, 649
25, 542
104,619
119,088
24,323
130,710
146, 393
142,089
266,787
203, 211
202,400
126, 771
94,766
151,035
111, 795
357,459
400,818
15, 679
(3)
191,167
(3)
$4, 654
4,175
3,495
3,282
2,711
2,748
2,595
3,390
14,327
9,609
10,065
11, 666
7,105
3,169
1,605
1,639
2,838
2,639
2,645
1,163
372
4,359
440
144
671
26,008
1,154
o
GO
3
o
30, 643
1,159, 654
140,128, 751
193, 764
2,920,822 !
17,158
906, 059
136,104
1, 773, 092
44, 254
415,149
197,516
3, 094,300
137,660 i
3,233
35,818
14, 276
16,367
39,884,157
100,244,594
2,920, 822
906, 059
1, 773, 092
415,149
3, 094,300
137,660
35,818
519
WISCONSIN
$3,027,856 |
131,726 |
$1,305 ,
$1, 740
$435 |
$1, 740
23,503,540 |
~47~594
22,079,830 j
35,768
~47,~ 594"
~ll,~8261
* 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.
NOTE.—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample. (See pp. 1,19-24.)
U n d e r $1,000 »
U n d e r $1,000
$1,000 u n d e r $2,000 »..
$1,000 u n d e r $2,000—
5,058
15,388
12,834
i
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—Continued
WISCONSIN—Continued
Tax credits
Tax before tax credits
Income classes
$2,000 under $3,000 2
$2,000 under $3,000 2
$3,000 under $4,000
$3,000 under $4,000 2
$4,000 under $5,000 .
$4,000 under $5,000
$5,000 under $6,000 2
$5,000 under $6,000 2
$6,000 under $7,000
$6,000 under $7,000
$7,000 under $8,000 2
$7,000 under $8,000 2
$8,000 under $9,000
$8,000 under $9,000 2
$9,000 under $10,000
$9,000 under $10,000
$10,000 under $11,000..
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000._
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $60,000
$60,000 under $70,000
$70,000 under $80,000—
$80,000 under $90,000.
$90,000 under $100,000
$100,000 under $150,000
$150,000 under $200,000
Number
1
of returns Net income
12,825
9,228
10,343
4,847
3,048
6,377
442
3,917
212
2,646
129
1,939
69
1,414
57
1,081
821
697
565
439
396
1,213
649
397
420
214
132
85
69
39
30
77
39
$31,989,416
21,758,495
35, 556, 544
17,422,976
13, 270,473
28,640, 569
2,381,101
21,427,855
1,366,747
17,095,571
965,623
14,462,269
584,920
11,988,628
544, 527
10.245,446
8,617,656
8,017,220
7,051,490
5,927,381
5,730,291
20,854, 720
14.447,447
10,855,025
14,459,668
9,569,143
7,213,952
5,436,937
5,144,654
3,289,736
2,816,528
9,300,081
6,728,383
Net tax
after tax
credits
Normal tax
Surtax
12H Per
cent on
capital net
loss 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
income
held more
than 2 years
$83,779
$111,557
$111,557
$27,778
'""61," 543'
""81,"634
""8i,"034'
~~I9,~49T
"~97,~3l6"
24,314
21,989
73,002
97,316 !
~74,~864"
96,853
96,853
79,101
97, 617
~97,~617"
18, 516
~97,~836"
97,830
" 16," 754"
~8l,~076~
81, 732
77, 552
87,381
85,137
79,863
88,627
448,391
447,128
463, 309
796.716
358, 539
603,213
509,386
514,313
361, 259
323.717
1,189,769
947,168
97,296
97,296
15,377
95,972
85,704
95,972
89,819
99,591
14,240
12,267
12,210
11,511
11,253
12,476
55,171
44,130
35,060
51,568
33,681
20,048
15,715
9,289
7,242
5,075
14,389
7,974
82, 755
75,894
81,176
357,133
271, 516
231,050
311,798
198,191
159,598
88,720
74,372
54,871
46,591
111, 352
' 89,015
$4,115
10, 593
13,893
15,222
19,927
146,429
219, 742
267,319
519,857
138, 660
415,813
334,788
352,085
254, 330
205,679
881,661
586,924
91,116
101,103
503, 562
491,258
$17,998
55,915
72,371
105,063
112,593
68, 625
88,342
243,169
300,321
849,653
392, 766
647,782
528,571
539,050
377,826
340,612
1,236,182
976,260
s
t—1
o
i
$1,369
546
24, 521
3,470
15,448
9,325
11,820
32,024
21,118
$200,000 under $250,000
$250,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $750,000
$750,000 under $1,000,000...
$1,000,000 under $1,500,000..
$1,500,000 under $2,000,000..
$2,000,000 under $3,000,000..
$3,000,000 under $4,000,000..
$4,000,000 under $5,000,000..
$5,000,000 and over
Classes grouped 3
Total
Nontaxable *_.
Taxable
12
3
11 I
3 i
2
2,022,016
2,428, 772
4,129, 610
1,330,923
6, 658, 576
2,604, 691
(3)
301,457
311, 267
572, 314
162, 617
1,129, 051
344,421
()
I
24,747 I
6,839 |
13,960 i
5!
74,176 |
777 |
(3)
I
1, 602, 634
98,485
453,394,323
47,571
50,914 i
113,190, 747
340,203, 576
I
j
|
!
()
()
()
10,315,311
187,955
96,838
273,248
16,907
745,620
89,328
(3)
740,890
12, 459, 318
62,308 |
3, 416, 355
6,537,823 j
12,459,318
3,416,355
6,537,823
91,201
209,131
285,889
145, 741
312,187
254,429
(3)
()
303,903
312,808
573,097
162, 653
1,131, 983
344, 534
(3)
2,359
1,541
733
36
2,932
113
87
"50
3,163,270
()
1, 603, 493
13,117,448
538,352
119,778
3,163,270
13,117,448
538,352
119, 778
800, 295
WYOMING
2
$122,201
Under $1,000
213
14
8,095
Under $1,000.
836
1,337, 732
$1,000 under $2,000 2 — .
1,646
2,869,504
6,216
4,665
$1,000 under $2,000
851
2,082,516
$2,000 under $3,000 *_„.
1,297
3,035,574
15, 238
11,428
$2,000 under $3,000
3,408,702
968
$3,000 under $4,000 2 —.
5,795
374
4,353
1,333, 635
$3,000 under $4,000
1,668,024
387
$4,000 under $5,000 2 —
2,272,721 i
7,181
506
5,450
$4,000 under $5,000
63
337,654 !
$5,000 under $6,000 2....
379
2,073,705 !
7,619
$5,000 under $6,000
21
134,204 !
$6,000 under $7,000 *___.
254
1,643,750
10,515
$6,000 under $7,000
11
81,055
$7,000 under $8,000 2 —
161
8,590
1,197,535
$7,000 under $8,000
7,509
4
$8,000 under $9,000 2 . . .
35,019
126
1,067,688
9,347
I
$8,000 under $9,000
8,337
7
66,854
$9,000 under $10,000 *.84
794, 288
8,697
7,883
$9,000 under $10,000—
69
8,166
$652
8,154
$10,000 under $ll,000._
67
8,778
963
768,717 !
9,093
$11,000 under $12,000..
54
7,966
1,296
672,361 i
8,727
$12,000 under $13,000...
39
8,232
1,328
526,022 j
9,074
$13,000 under $14,000..
25
6,326
1,296
364,865 I
7,157
$14,000 under $15,000—
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.
» Classes grouped to conceal net income and identity of taxpayer.
NOTE.—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample. (See pp. 1,19-24.)
$24
6,216
1,551
a
15,238
3,810
o
5, 795
1,442
7,181
1,731
9,626 {
2,007
10,515
o5
o
1,525
8,590
1,081
9,347
1,010
8,697
8,818
9,741
9,262
9,560
7,622
2 years and net
814
664
648
535
486
465
loss for prior year
Or
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—Continued
WYOMING-Continued
Tax before tax credits
Number
l
of returns Net income
Income classes
$15,000 u n d e r $20,000
$20,000 u n d e r $25,000
$25,000 u n d e r $30,000
$30,000 u n d e r $40,000
$40,000 u n d e r $50,000
$50,000 u n d e r $60,000 _ _
$60,000 u n d e r $70,000
$70,000 under $80,000
$80,000 u n d e r $90,000
$90,000 u n d e r $100,000
$100,000 u n d e r $150,000
$150,000 u n d e r $200,000
$200,000 u n d e r $250 000
$250,000 u n d e r $300,000
$300,000 under $400,000
$400,000 u n d e r $500,000
$500,000 u n d e r $750,000
$750,000 u n d e r $1,000,000
$1,000,000 u n d e r $1,500,000
$1,500,000 u n d e r $2,000,000 .
$2,000,000 u n d e r $3,000,000
$3,000,000 u n d e r $4,000,000
$4,000,000 u n d e r $5,000,000
$5,000,000 a n d over
Classes grouped 3
_
Total
Nontaxable
Taxable
2
.
__
___
76
35
19
15
6
6
3
2
1
1
1
1
$1, 296,104
773,167
508, 986
520, 043
267,934
334, 251
187, 368
(3)
(3)
(3)
(3)
(3)
Net tax
after tax
credits
Normal tax
Surtax
$32,493
23, 991
22, 613
32,145
20, 205
30, 305
16, 701
(3)
(3)
$26,129
14, 693
11, 879
13,826
7,804
7,691
2,372
(3)
(3)
$8,365
11,480
12, 085
19, 361
13,119
18, 498
8,627
(3)
(3)
(3)
(3)
(3)
(3)
(3)
3
3
()
1 2 ^ per
cent on
capital net
loss from
sale of assets
held more
t h a n 2 years
( )
Tax credits
Total
123^2 per
cent on
25 per cent
capital net
of tax on
loss
earned n e t sale of from
assets
income
held more
than 2 years
$952
4,406
6,221
(3)
(3)
$34,494
26,173
23,964
33,187
21,875
30,595
17,220
(3)
(3)
(3) "
(3)
(3)
(3)
(3)
(3)
(3)
(3)
$2,001
2,182
1,351
1,013
1,670
290
9
$29
(3)
O
(3)
3
o
o
%
H
_ _
6,588
211, 748
2,182
132, 699
45, 247
56, 826
115
33, 233, 249
85,167
372,128
87,464
8,622
401, 273
26,934
2,211
3,361
5,261
9, 273,961
23, 959, 288
372,128
211, 748
132, 699
56, 826
401, 273
26,934
2,211
714, 304
35, 629
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.
NOTE.—Data for returns of net income under $5,000 partly tabulated, partly estimated on basis of sample.
I
(See pp. 1,19-24.)
167
STATISTICS OF INCOME
TABLE 10.—-Individuall returns, by States and Territories, jor the years 1916 to
1928 —Number of returns, net income, and tax
UNITED STATES
Net income
Tax
N u m b e r of
returns
Total
Average
Total
Average
$173, 386, 694
$6, 298, 577, 620 $14,412. 00
13, 652, 383, 207 3,931. 00
691,492,954
15,924, 639, 355 3, 599. 00 1,127,721,835
19, 859,491,448
3, 724, 00 1, 269, 630,104
23, 735, 629,183 3,269. 00 1,075,053, 686
19, 577, 212, 528 2,939. 00
719, 387,106
21, 336, 212, 530 3,143. 00
861,057,308
, ,
661, 666,133
24, 777, 465, 658 3, 219. 00
7, 698,321 25, 656,153,454
3,481. 00
704,265,390
7, 369, 788 21, 894, 576,403
5, 249. 00
734,555,183
4,171,051 21, 958, 505, 649 5, 306. 00
732,470, 790
| 4,138,092 22, 545, 090, 553 5,496. 73
830, 639,434
4,101,547 25, 226, 326, 912 6,196.81 1,164,254,037
4,070,851
1916
1917
.
1918
1919
1920-.1921
1922
19231924_
1925-
$397.00
199. 00
255. 00
238. 00
148. 00
108.00
127. 00
86.00
96.00
176. 00
177.00
202.52
285.99
437,036
3,472,890
4,425,114
5,332,760
7,259,944
6,662,176
6,787,481
1926
1927
1928
ALABAMA
2,097
21, 844
38,988
40, 789
52,984
43,009
43, 612
51, 049
47, 591
1916
1917.
1918.
1919
1920
1921
1922
1923
1924
1925
1926
1927
1928
26, 278
28,540
27, 992
26,891
$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
142,167, 220
$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
5, 286. 79
$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
4,035,792
$84. 00
93.00
114.00
114. 00
85.00
63.00
66.00
56.00
58.00
89.00
86.00
87.71
150.08
$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
ALASKA
1916
1917
1918
1919
1920
19212
1922 2
1923 2
1924 2
1925 2
1926 2
1927 22
1928
.
243
4,570
7,606
9,427
9,899 j
$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.
1928.
994
12, 264
13, 701
20,495
24, 812
18, 477
20, 079
22,899
21,301
10,104
10, 509
11, 059
11, 527
$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
45, 837,158
4,144. 78
58, 368, 659 5, 063. 64
$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
1, 600,308
$193. 00
83.00
126. 00
89.00
53.00
28.00
34.00
26.00
24.00
54.00
47.00
63.10
138.83
i Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of
individuals are summarized on p p . 449-462. Data for returns of net income under $5,000 estimated on
basis of sample for years prior to 1928. For 1928, partly tabulated, partly estimated on basis of sample.
(See pp. 1,19-24.)
«Included in the State of Washington.
168
STATISTICS OF INCOME
TABLE 10.—Individual
h
returns, by States and Territories, for the years 1916 to
1928 —Number of returns, net income, and tax-—Continued
ARKANSAS
Net income
Year
Total
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.
1926.
1927.
1928..
Tax
Number of
returns
2,255
17,839
20, 612
33, 556
38,113
33, 830
32, 072
35, 788
35,484
20, 597
19, 363
17, 331
16, 660
$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
71, 689, 792
Average
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
4, 303.10
$157, 513
1, 848,177
3, 269,477
4, 237,673
3, 268,450
1, 866,164
2, 314, 409
2,050,416
1, 458,499
1, 434, 504
1,481, 272
1, 339, 952
877, 747
$70,00
104.00
159.00
126.00
86.00
55.00
72.00
57.00
41.00
70.00
77.00
77.32
52.69
$3, 595, 636
20, 355,424
36,070,926 |
48,983,856
50,447,505 !
36,438,432 I
43,778,932
39,958,780 I
37,880,658
37,127,167
46,238,346
46,044,994 j
63,707,136
$170.00
112.00
175.00
184.00
127.00
94.00
104.00
77.00
74.00
122.00
147.00
145. 91
201.14
$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
4, 459, 057
$238.00
128.00
108.00
125.00
91.00
55.00
72.00
45.00
43.00
79.00
84.00
104.24
143.42
$2, 824,846
10, 595, 737
37, 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
23,104,139
$291.00
164.00
205.00
152.00
106.00
86.00
102.00
75.00
88.00
181.00
169.00
207.23
285.02
Average
CALIFORNIA
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925 _
1926 _
1927.,
1928.,
21,208
182, 232
206,471
266, 720
396, 973
386,082
420, 923
517,109
511,218
305, 074
315, 344
315, 566
316, 738
$228, 324, 945
632, 608, 546
701,850, 380
981,170,941
1, 329,006, 594
1,168,021, 448
1, 357, 524, 521
1, 697, 902,803
lf 741, 063, 671
1, 490, 419, 792
1, 571, 673, 688
1, 582, 576, 258
1, 765, 573, 139
$10, 766.00
3,471.00
3,399.00
3, 679.00
3, 348.00
3,025.00
3, 225. 00
3, 283.00
3, 406.00
4, 885. 00
4, 984. 00
5, 015. 04
5, 574.23
COLORADO
1916.
1917.
1918.
1919
1920.
1921.
1922.
1923.
1924.
1925.
1926.
1927.
1928.
4,435
40, 627
54,160
57 526
74,198
69, 676
67, 463
72, 366
73, 350
35, 808
35,110
31, 727
31, 091
$53, 854,130 $12,143.00
137, 853, 875
3, 393.00
159, 487, 951
2, 945. 00
191, 001, 999
3, 320.00
219, 277,184
2, 955. 00
174, 490, 980
2, 504.00
184, 572, 407
2, 736. 00
200, 572, 724
2, 772.00
205, 087, 973
2, 796.00
150, 363, 411
4,199.00
154, 804, 655
4, 409.00
148, 473, 486
4, 679. 72
158, 931, 875
5,111.83
CONNECTICUT
1916
1917.
1918
1919.
1920.
1921.
1922.
1923.
1924.
1925.
1926.
1927.
1928.
9,713
64,472
86,489
110,409
148,195
123,369
128, 431
149,820
143,406
74, 595
81,449
77, 778
81, 063
$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
522, 496, 528
$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
6,445.56
i Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of
individuals are summarized on pp. 449-462. Data for returns of net income under $5,000 estimated on
basis of sample for years prior to 1928. For 1928, partly tabulated, partly estimated on basis of sample.
(See pp. 1,19-24.)
169
STATISTICS OF INCOME
TABLE 10.—Individual returns, by States and Territories, for the years 1916 to
1928 l—Number of returns, net income, and tax—Continued
DELAWARE
Net income
Number of
returns
Year
1916
1917
1918
1919 .
1920
1921
1922
1923
1924
1925
1926
1927
1928
-
-
1,346
8,032
10,239
16,059
18,937
15,889
17,141
19,202
18,892
9,131
9,301
9,266
9,592
Total
$57, 798, ulO
56, i59,176
48,358,031
62, 901,249
55,633,321
43, 676,893
53,981,068
57,186, 685
64,179, 747
54,897, 972
70,544,423
90,262,899
107, 335,477
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
11,190.10
Tax
Total
Average
$3,695,605 $2,746.00
9, 350,461
1,164.00
7,158, 522
699.00
7,495,453
467.00
2,122,025
112.00
1,284, 365
81.00
1,833, 712
107.00
1,402,093
73.00
2,432,617
128.00
2, 780,200
304.00
5,100, 884
548.00
7,970,035
860.14
10, 592,886
1,104.35
DISTRICT OF COLUMBIA
1916
1917.
1918
1919
1920
1921
1922
1923
1924
1925
1926
1927
1928.
33, 737
50,776
88, 616
109, 730
89, 966
77, 923
75,796
77,836
•*3,293
40,024
39, 560
44,183
$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
227, 620, 606
$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
5,151. 77
$1,068,644
4,499,820
8,832,200
8, 869,833
9,468,632
7, 704, 564
8,336, 587
6,097, 678
5, 765,861
5, 718,046
5,526,436
b, 027,133
7,474,643
$157.00
133.00
174.00
100.00
86.00
86.00
107.00
80.00
74.00
132.00
138.00
152.35
169.17
$9,781.00
3,546.00
3,334.00
3,451.00
3,343.00
2,830.00
3,179.00
3,155.00
3, 902.00
8,528.00
5, 750. CO
5,162. 62
,5, 561. 92
$322,636
1, 584, 917
2, 367,463
1,363,089
5,242, 705
2, 929,409
4,059, 859
3,693,955
7, 229,272
28,857,801
10,415, 636
6, 047,244
7, 714,261
$181.00
103.00
124.00
140.00
124.00
69.00
98.00
74.00
112.00
379.00
186.00
150.88
239.91
$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
5,074. 68
$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
3, 806, 534
$110.00
85.00
181.00
155.00
105.00
57.00
65.00
52.00
54.00
94.00
79.00
106.83
115.63
FLORIDA
1916
1917
1918.
1919
1920.
1921
1922.
1923.
1924.
1925.
1926.
1927.
1928.
1,779
15,336
19,102
31,107
42,210
42,249
41,531
49, 591
64,306
76,213
56,109
40,080
32,155
$17,401,202
54,378,496
63, 681,401
107,362, 976
l i l , 105,124
119, 557, 316
132,047,020
156, 500, 260
250,963, 654
649, 932, 382
322,601,033
206,917,657
178, 843, 603
GEORGIA
1916
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.
1926.
1927.
1928.
3,444
38,252
39,073
58, 930
73,325
67, 719
69, 988
71,341
62,651
37,410
36, 744
33,818
32, 921
$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
167,003, 587
i Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of
individuals are summarized on pp. 449-462. Data for returns of net income under $5,000 estimated on
basis of sample for years prior to 1928. For 1928, partly tabulated, partly estimated on basis of sample.
(See pp. 1,19-24.)
170
STATISTICS OF INCOME
TABLE 10.—Individual
returns, by States and Territories, for the years 1916 to
1928 l—Number of returns, net income, and tax—Continued
HAWAII
Net income
Year
1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926
1927
1928
. —
_
Number of
returns
1,144
3,131
4,242
8,136
13, 715
11,481
11, 597
12,421
12, 387
9,306
9,146
9,252
8,047
Total
$20, 362,022
21, 888, 755
20, 054,940
33,164,366
55, 572,896
37,840,014
37,122, 696
42,829,250
46, 395, 290
41,465,375
42,950, 279
44, 618, 510
43, 349, 731
Average
Tax
Total
Average
$17,799.00
6,991.00
4, 728.00
4,076.00
4,052.00
3, 296.00
3, 201.00
3,448.00
3,745.00
4,456.00
4, 696.00
4, 822. 58
5,387.07
$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
1,311, 756
$321.00
375.00
438.00
264. 00
297.00
126. 00
120. 00
106. 00
120. 00
101.00
120.00
129.76
163.01
$10,486.00
2,831.00
2,907. 00
3,053.00
2, 617.00
2,165.00
2,190.00
2,335.00
2,439.00
3,133.00
3,434.00
3, 602.43
3, 784.86
$140,496
839,646
1,493, 518
1,475,023
1,086, 614
493, 658
478, 706
426,196
261,008
170, 912
184, 344
247, 272
283,172
$186.00
51.00
78.00
69.00
42.00
21.00
20.00
17.00
12.00
13.00
16.00
23.17
28.87
IDAHO
1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926
1927
1928
-
756
16,414
19,249
21,448
25,755
22,976
23,369
25,012
21,436
12,907
11,617
10, 673
9,808
$7, 927,064
46,465, 514
55, 954, 296
65,472, 540
67, 391, 639
49, 737, 718
51,166, 793
58, 393, 333
52, 301,491
40,443, 781
39, 887, 951
38, 448, 758
37,121, 872
ILLINOIS
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.
1926.
1927.
1928.
37, 525
319,497
366,918
422, 229
542,467
611, 558
614,449
676,489
652, 501
357, 448
374, 725
378,859
373, 621
$484, 290, 833 $12, 906.00
1,119,960,600
3, 505.00
1, 256, 309,485 3,424.00
1, 662, 796,441 3,938.00
1,836,956,942
3,386.00
1, 833,920,436
2,999.00
1,927, 637,451
3,137.00
2, 272,960,122
3, 359.00
2,413, 605, 350 3, 699.00
1, 975,436. 222 5, 527.00
1,995,011,009
5, 324.00
2,093, 908, 574 5, 526. 87
2, 392, 631, 092 6,403.90
$10, 947, 250
49,103, 261
84, 560, 642
99, 398, 236
85,409,203
68, 574,351
77,196,407
62,880,129
66, 583, 239
64, 791, 507
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
296.18
110, 659,199
INDIANA
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.
1926.
1927.
1928.
7,004
85, 021
104, 581
130, 383
189, 587
150, 300
153, 469
178, 831
156, 845
80,300
77,126
76, 703
75, 376
$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
365, 336, 866 4,846. 86
I
$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
10,100,848
$166.00
70.00
110.00
104.00
83.00
60.00
62.00
44. 00
42.00
94.00
129.00
115.82
134.01
* Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of
individuals are summarized on pp. 449-462. Data for returns of net income under $5,000 estimated on
basis of sample for years prior to 1928. For 1928, partly tabulated, partly estimated on basis of sample.
(See pp. 1,19-24.)
171
STATISTICS OF INCOME
TABLE 10.-—Individual
returns, by States and Territories, for the years 1916 to
1928 1—Number of returns, net income, and tax-—Continued
IOWA
e
Net income
Tax
Number of
returns
Year
Total
8,497
114,970 I
118,933
133,796
183,398
111,483
131, 870
135,864
110,404
50, 379
49,476
45, 349
40, 789
1916.
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926.
1927.
1928.
$65, 604, 874
337, 283, 861
450, 267, 585
527,162, 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
221, 881, 247
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
5,439. 73
$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
6, 216, 041
$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
4, 931. 66
$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
2, 928, 097
$130. 00
86.00
122. 00
120. 00
84.00
38.00
37.00
24.00
23.00
65.00
84.00
62.99
88.92
$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
5,478. 73
$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
5, 639, 394
$99. 00
85.00
168. 00
128. 00
93.00
62. 00
67.00
47.00
53.00
88.00
98.00
122. 04
159.45
Average
$61. 00
47.00
134. 00
118. 00
102. 00
52.00
41.00
30.00
28.00
62.00
59.00
72.99
152. 40
KANSAS
1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926
1927
1928
4,290
63, 065
64, 794
76,451
99, 255
88, 785
86, 915
86, 291
84, 080
34, 284
32, 732
35, 575
32, 929
. _
$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
162, 394, 758
KENTUCKY
3,887
34,692
47, 098
59, 332
78, 258
69, 496
09, 666
79, 091
72,119
37, 315
32, 821
33, 004
35, 367
19161917.
1918.
19191920.
1921.
19221923.
1924.
192519261927.
1928.
$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
193, 766, 254
LOUISIANA
1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926
1927
1928
_
.
_
4,517
32, 317
33,432
52, 871
69, 340
67, 960
66,972
67,440
67, 658
40,695
38, 996
37, 293
36,981
$51, 274, 633 ! $11,351.00
134, 349,180 I 4,157. 00
4,106 00
137, 261, 983
201, 753, 808 ! 3,815. 00
237, 109,145 ! 3,420. 00
2, 912. 00
197, 897,146
203, 664,606
3,041.00
213, 802, 450 1 3,170 00
221,133, 422
3, 268. 00
195, 585,488 , 4,806.. 00
185,478, 850
4, 756. 00
175, 254,161 1 4, 699. 38
184,035,325
4,976. 48
$778,693
$172.00
4,936,825
153. 00
9,353,518
280 00
12,888,655 ' 244.00
9,626,591
139. 00
5, 304, 522
78.00
5,353,574
80.00
66 00
4, 438, 454
3,528,511
52.00
3,850,206
95.00
3,311,535
85 00
3,174,839
85. 13
4,380,028 ! 118.44
1
Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of
individuals are summarized on pp .449-462. Data for returns of net income under $5,000 estimated on basis
of sample for years prior to 1928. For 1928, partly tabulated, partly estimated on basis of sample. (See
pp. 1, 19-24.)
107095—30
12
172
STATISTICS OF INCOME
TABLE 10.—Individual returns, by States and Territories, for the years 1916 to
1928 1—Number of returns, net income, and tax—Continued
MAINE
Number of
returns
Year
Net income
Total
2,823
17,112
25,104
34,578
47,717
44, 397
43, 041
48,435
42, 254
19,444
19, 709
18,710
18,(511
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.
1926.
1927.
1928.
Average
$30, -±35,945 $10,781.00
66,950, 710
3,913.00
84,033,212
3,347.00
112,562,525
3,255.00
143,455, 545
3,006.00
124,628,679
2,807.00
129, 857,441
3,017.00
It2,964,209
2, 952.00
135,221,259
3,200.00
97,927, 563
5,036.00
107,979,178
5,479.00
103,080,848
5,509.40
111,558,275
5, 994.21
Tax
Total
Average
$371,367
2,467,852
4,263,003
4,468,876
4,892,419
3, 974,861
3,896,892
2,785, 696
2,568,353
2, 718,658
3,419,490
3,300,741
4,262,498
$132.00
144.00
170.00
129.00
103.00
90.00
91.00
58.00
61.00
U0.00
174.00
176.42
229.03
$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
16,126, 803
$249.00
216 00
253.00
254.00
188.00
129.00
139.00
90.00
96 00
176.00
171.00
212.90
247.12
$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
59,738, 973
$337.00
285.00
388.00
323.00
173.00
120.00
145.00
102.00
108.00
185.00
166.00
205.03
277.14
$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
50, 601,040
$292.00
136.00
165.00
308.00
133.00
97.00
130.00
80.00
96.00
176.00
183.00
202.49
281.29
MARYLAND
1916
1917
1918
1919
1920
1921.
1922
1923
1924
1925
192G
1927
1928
.
.
.
.
. . .
9, 074
50, 9f4
80,085
80,373
108, 000
112.903
110, 890
127, 770
126,226
66,152
67,100
65,099
65, 258
$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
308,691,062
3,264.00
380, 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
C, 273.12
409,371,465
MASSACHUSETTS
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.
1926.
1927.
1928.
32, 291
156,111
209, 780
208, 307
401, 770
388,442
397,241
415, 100
378,049
221,530
224,042
214,356
215, 559
$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
1, 357,076,374
6,295. 61
MICHIGAN
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.
1926.
1927.
1928.
11, 448
111,502
135, 349
181, 662
305,075
250,147
267, 953
350, 072
323,733
188, 669
176,804
175, 806
179, 886
$162,533,104 $14,198.00
3,476.00
387,824,910
3, 068.00
415,313,164
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
4, 828.00
910, 910,113
5,123.00
905,814, 790
5,404.05
950,085, 831
1, 066, 529, 992
5, 928. 78
1
Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of
individuals are summarized on pp. 449-462. Data for returns of net income under $5,000 estimated on basis
of sample for years prior to 1928. For 1928, partly tabulated, partly estimated on basis of sample. (See
pp. 1, 19-24.)
173
STATISTICS OF INCOME
TABLE 10.—Individual
returns, by State* and Territories, for the years 1916 to
1928 x—Number of returns, ne' income, and tax—'Continued
MINNESOTA
Tax
Net income
N u m b e r of
returns
Year
Total
1916.
1917 _
1918 _
1919.
1920.
1921.
1922_
1923 _
1924 _
1925.
19261927 _
1928.
7,556
80,009
84, 515
123, 914
154,118
124, 501
122,885
134, 360
128, 237
71, 291
64, 227
61, 439
60, 752
$93, 201,384
275, 510,103
291, 074,629
383,920,683
453, 212,241
340,833, 699
348,740, 625
372, 376,782
375, 588,940
305,945, 206
296, 414, 294
295, 670,416
340,152,949
Average
Total
Average
$12, 335. 00
3, 443. 00
3, 444. 00
3,098. 00
2,941. 00
2, 738.00
2, 838.00
2, 771. 00
2, 929. 00
4, 292. 00
4, 615. 00
4,812. 42
5, 599. 04
$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
11,925,077
$206.00
104.00
181.00
127. 00
98.00
70.00
77.00
53.00
52.00
86.00
101. 00
120.17
196.29
$10,300. 00
4,015. 00
3, 525. 00
4, 254. 00
2,996. 00
2, 347. 00
2. 862. 00
2,998. 00
3, 037. 00
4, 342. 00
3, 772. 00
3, 824. 49
4,008. 02
$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
763, 702
$135. 00
146. 00
178. 00
237. 00
89.00
42.00
67.00
61.00
42.00
58.00
37.00
48.13
47.32
$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
18, 910,977
$183. 00
119. 00
187.00
177. 00
136. 00
85.00
92.00
68.00
66. 00
131.00
136. 00
142. 50
190. 45
$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
1, 298, 024
$169.00
54.00
87.00
57.00
45.00
29.00
27.00
17.00
17.00
30.00
35.00
46. 54
75.85
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
16,140
1916.
1917_
1918.
19191920_
1921 _
1922.
1923 _
1924 _
1925 _
1926 _
1927 _
1928.
$14, 831, 796
61, 763,713
70, 323,185
101, 262, 053
83,954,352
60,104,438
76, 981,743
83,494,009
82, 652,945
73,750,950
64,859,892
64,878,684
64, 689,480
MISSOURI
1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926
1927
1928
.
.
i
I
i
j
I
I
____!
|
'
i
i
i
!
12,956
91,608
110,890
125,248
162,199
172,519
173,728
192,282
186,784
109,059
99,509
96,407
99,295
$147, 009, 303 $11,351.00
362, 026, 687
3, 952. 00
409,013,021
3,688. 00
470,443,311
3, 756. 00
548,130,178
3, 379. 00
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
563, 951, 553
5, 679. 56
MONTANA
1916
1917
1918
1919 _ .
1920
1921
1922.
1923
1924
1925.
1926
1927
1928-
_.
.
1,801
28, 646
34, 464
42, 593
45, 557
36, 907
38, 044
42, 809
44, 011
19, 239
16,191
18, 651
17,112
$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 1i 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
72,908, 121
4, 260. 64
1
Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of
individuals are summarized on pp. 449-462. Data for returns of net income under $5,000 estimated on basis
of sample for years prior to 1928. For 1928, partly tabulated, partly estimated on basis of sample. (See
pp. 1, 19-24.)
174
STATISTICS OF INCOME
TABLE 10.—Individual returns, by States and Territories, for the years 1916 to
1928 l-—Number of returns, net income, and tax—Continued
NEBRASKA
Net income
Number of
returns
Year
1916.
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926
1927
1928
4,286
82,472
96, 049
87, 344
97, 729
71,853
67, 503
70, 545
66, 512
35, 661
33,532
32,170
31,426
Total
$36, 559, 607
251,988, 895
306,053, 565
287,457, 502
306, 362, 700
179,905, 513
177,969,193
195,152, 562
189, 371, 665
141,877, 975
134,153, 838
130,131,079
139,471, 054
Average
Tax
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
4,438. 08
$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
2,109, 341
$81.00
64.00
98.00
99.00
86.00
46.00
47.0C
36.00
28. 0C
49.00
41. 0C
44.38
67.12
$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
4,491. 71
$18, 505
241,944
412, 342
435,002
390, 077
329, 296
258, 732
241, 291
184, 334
178, 361
195,497
228, 799
477, 673
$51.00
37.00
58.00
50.00
38.00
34.00
27.00
23.00
17.00
29.00
41.00
48.66
106. 69
$19, 557, 542 $11, 272. 00
42, 843, 296
3,964. 00
56, 889, 284
3,285. 00
78, 565, 318
3, 069. 00
100,431, 539
2, 791. 00
2, 541. 00
82, 352,496
2, 692. 00
85, 577, 058
2,843. 00
104,852,122
2,985. 00
94,132, 914
4,272. 00
70,117, 771
66, 743, 817
4, 369. 00
4, 871. 65
70, 560, 949
5,138. 00
72, 610, 266
$258,173
1, 517,183
2, 827,724
2,811,830
2, 720, 793
1, 759,290
2,133, 631
1, 643,150
1, 377, 393
1, 218, 822
1, 201, 298
1,824, 931
1, 991, 854
$149.00
140.00
163. 00
110.00
76.00
54.00
67.00
45.00
44.00
74.00
79.00
126.00
140. 95
$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, 09238, 911,894
51,889, 941
$281. 00
191.00
232.00
204.00
145.00
124.00
136,00
104.00
107.00
215.00
186.00
199. 07
263.82
NEVADA
1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926
1927
1928
-
.
---
364
6, 623
7,097
8,740
10, 381
9, 719
9, 723
10,467
10, 664
6,164
4,797
4,702
4,477
$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
20,109, 392
NEW HAMPSHIRE
1916.
1917
1918.
1919
1920
1921
1922
1923
1924
1925
1926
1927.
1928.
1,735 !
10,809 !
17,317 I
25,601
35,983 '
32,410
31,787
36,876
31,532
16,413 i
15,276 '
14,484
14,132
NEW
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925
1926.
1927.
1928.
19, 701
134, 960
185, 706
231,757
296, 989
269, 096
301, 834
293, 503
299, 904
150, 874
176, 320
195, 467
196, 681
JERSEY
$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
3,184. 00
856,856, 058
1, 032, 262, 375 3,420. 00
1, 050, 741,177 3, 580. 00
3,926. 00
1,177, 421, 081
6, 255. 00
943, 672, 751
5,855. 00
1,032, 297, 571
1,117,398,064
5, 716. 56
1, 241,411, 359 6, 311. 80
1 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of
Individuals are summarized on pp. 449-462. Data for returns of net income under $5,000 estimated on basis
of sample for years prior to 1928. For 1928, partly tabulated, partly estimated on basis of sample. (See
pp. 1, 19-24.)
175
STATISTICS OF INCOME
TABLE 10.—Individual
returns, by States and Territories, for the years 1916 to
1928 l—Number of returns, net income, and tax-—Continued
NEW MEXICO
Tax
Net income
Number of
returns
Year
813
11,616
13, 084
10, 757
13, 656
11, 780
11,553
12, 202
11,595
7, 203
6,513
6,462
6, 686
1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926
1927 . .
1928
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
29, 995, 501
$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
4,486.31
Total
$83,935
713, 829
989, 825
774,470
612, 573
351, 629
383, 750
337, 354
223, 842
178, 762
227,471
283,403
464,430
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
69.46
NEW YORK
1916
1917
1918
1919
1920
1921.
1922
1923
1924
1925
1926
1927
1928
93,155! $1,922,864,651 I $20,641.00 i
489,089
2,774,035,148 ! 5,672.00 l
559,753
2,719,713,784 ' 4,859.00
683,085 i 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 j
1,102,748
4,110,588,98ft;
3, 727. 00 !
1,221,654
4, 565, 314, 80S ' 3,737.00 !
1,215,640
5,144,766,182
4, 232. 00 i
751,941
4,903,288,994 : 6,521.00 !
753,044
4,981,020,281 ! 6.619.00 i
766,974
5,398,451,005 | 7,038.64 ]
780,418
6,458,089,207 i 8,275.15 |
NORTH
191
1918
1919
l (i 20
1921
1922
1023
1924...
1925
1926
1927
10)28
-
,
47
44,
58
68,
63,
38,
35,
33
30,
.
$, 970,521 $837. 00
251, 785,795
515. 00
354, 263,417 ! 633. 00
399, 792,351 |
585. 00
286, 607,280
274. 00
210, 768,379
198. 00
273, 960,079 !
248. 00
192, 311,565
157. 00
236, 774,567
195. 00
252, 157, 834
335. 00
247, 164,324
328. 00
305, 210, 059
397. 94
451, 606,998
578. 67
CAROLINA
$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 i
127, 992, 951
2,898.00 i
171, 929, 259
2,964.00 !
206, 638. 618
3,030.00 i
200, 888, 953
3,145. 00 !
101,623,754
4,172.00 !
153, 231, 981
4,337.00
155, 916, 827
4,668.45 !
161, 039, 786
5,195.33
$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
6,051,641
$254. 00
120. 00
256. 00
269. 00
203.00
85. 00
85.00
70.00
59.00
82.00
96.00
135. 33
195. 23
$66,344
936, 862
2, 219, 954
1, 360, 509
1,105, 801
485, 783
453, 219
276, 288
268, 090
162, 589
180, 012
187, 635
209,440
$56.00
45.00
76. 00
50. 00
46. 00
26.00
24.00
15.00
14.00
14.00
18.00
19.23
21.57
NORTH DAKOTA
1916
1917
1918 . .
1919
1920
1921
1922
1923
1924
1925
1926
1927
1928 .
..
1,176
20, 941
29,120
27, 375
24, 209
18,440
18, 750
18, 054
19,160
11, 715
9,881
9, 758
9, 710
$9, 219, 055
61, 233, 723
89,586,415
80,190, 946
66,188,434
43, 032, 753
43, 767, 089
42, 973, 996
48, 689, 794
35,695,178 I
33,169,117
33, 252, 341
34, 878, 015
$7, 839.00
2, 924. 00
3, 076. 00
2, 929. 00
2, 734. 00
2, 334. 00
2, 334. 00
2, 380. 00
2, 541. 00
3, 047. 00
3, 357. 00
3,407. 70
3, 591. 97
i Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of
individuals are summarized on pp. 449-462. Data for returns of net income under $5,000 estimated on basis
of sample for years prior to 1928. For 1928, partly tabulated, partly estimated on basis of sample. (See
pp. 1, 19-24.)
176
STATISTICS OF INCOME
TABLE 10.-—Individual
returns, by States and Territories, for the years 1916 to
1928 l—Number of returns, net income, and tax—Continued.
OHIO
Tax
Net income
Year
Number of
returns
Total
1916
1917
1918
1919
1920
1921
1922_
1923
1924
1925
1926
1927
1928
.-
21,774
190, 273
306, 918
308, 309
447, 998
367, 096
364,988
463, 017
418, 048
224,643
231,196
222, 707
218, 479
Average
$318,822,511 $14, 642. 00
740, 406, 422 3, 891. 00
993, 314, 432 3, 236. 00
3,487, 00
1,075,115,926
1, 407, 388, 003 3,142. 00
1, 060, 027,926 2, 888. 00
3,120. 00
1,138,934, 714
1, 457, 696, 567 3, ] 48. 00
1, 403, 748, 590 3, 358. 00
1,141, 453, 071 5, 081. 00
1,146, 495, 871 4,959. 00
1,153, 756, 214 5,180. 60
1, 302, 762, 001 5, 962. 87
Total
$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
55, 393, 575
Average
$355. 00
168. 00
180. 00
183. 00
126. 00
91.00
108. 00
71.00
77.00
135. 00
142. 00
159, 49
253. 54
OKLAHOMA
1916 _
1917_
1918_
1919_
1920 _
1921_
1922.
1923.
1924 _
1925_
19261927 _
1928 _
2, 539
48, 758
46, 818
61, 500
81, 785
69, 381
72, 063
70, 189
63,357
40, 825
37,497
39,806
37, 261
$66,811,462
170, 751, 358
103, 678, 297
242,184, 301
295, 790, 791
191, 816, 067
217, 555, 604
221, 293,177
211,271,658
219,960, 990
223, 036, 805
212, 341,656
211,061,345
$26, 314. 00
3, 502. 00
3,496. 00
3,938. 00
3, 617. 00
2, 765. 00
3, 019, 00
3,153. 00
3, 335. 00
5, 388. 00
5,948. 00
5, 334. 41
5, 664. 40
$4, 347, 797
5, 682, 493
7, 649, 280
12, 207,129
13, 548, 211
4, 208, 507
6, 414, 336
3,909, 926
3, 794,477
6, 897,119
8,134, 654
6,232,124
6,446, 274
$1, 712. 00
117. 00
163. 00
198. 00
166. 00
61.00
89.00
56. 00
60.00
169. 00
217. 00
156. 56
173. 00
OREGON
1916.
1917.
1918.
1919.
1920.
1921.
1922
1923.
1924.
1925.
1926.
1927
1928
2,800
25,071
34,592
49, 663
67, 640
62, 804
61, 879
69, 123
66, 669
32, 542
30,955
33, 903
29, 333
$24, 968, 572 $8,917. 00
3, 380. 00
84, 746,023
111,601,050
3, 226. 00
166, 240, 606 3,347. 00
193, 652, 281 2, 863. 00
159, 574, 639 2, 541. 00
2, 606.00
161, 226,232
2,747. 00
189, 854,013
189, 884, 373 2, 848. 00
132, 022, 718 4,057. 00
4,362. 00
135,030,190
140, 739, 425 4,151. 24
132, 829, 673 4, 528. 34
• $337,051
3, 298, 630
6,049,987
8,232, 437
6, 649, 011
4, 951, 580
4, 239, 789
2,891,804
2,025,068
1,787,992
2,175,322
1,920, 597
2, 387, 276
$120. 00
132. 00
175. 00
166. 00
98.00
79.00
69.00
42.00
30.00
55.00
70.00
56. 65
81.39
PENNSYLVANIA
1916.
1917.
1918.
1919.
1920.
1921
1922
1923.
1924.
1925.
1926.
1927
1928
40, 289
328.171
518, 729
539.172
672, 746
621,103
587, 770
740, 478
713,427
376, 923
397, 575
381, 374
361, 220
$643, 243, 991 $15,966. 00
1, 360, 802, 293 4,147. 00
1, 770, 848,133 3, 414. 00
1, 838, 002, 395 3,409. 00
2, 212,178, 029 3, 288. 00
1, 937, 291, 858 3,119. 00
2, 005, 570, 020 3, 412. 00
2, 478, 751, 471 3, 347. 00
3, 572. 00
2, 548,132,809
2,031, 305, 849 5, 389. 00
5, 378. 00
2,138,168, 594
2,091, 825, 217 5,484. 88
2, 204,955, 406 6,104.19
$17,612,739 j $437. 00
79,454,848 |
242. 00
137,781,370 I 266. 00
238. 00
128,195,161 !
177. 00
118,750,989 j
136. 00
84,660,220 j
159. 00
93,573,559 !
73,266,630 !
99.00
77,873,521 i 109. 00
73,364,345 |
195. 00
76,887,315 j 193. 00
78,674,525
206. 29
96,772,465 ; 267. 90
i Changes in the revenue acts affecting the comparability of statistical data from income-tax returns q f
individuals are summarized on pp. 449-462. Data for returns of net income under $5,000 estimated on basis
of sample for years prior to 1928. For 1928, partly tabulated, partly estimated on basis of sample. (See
pp. 1, 19-24.)
177
STATISTICS OF INCOME
10.'—Individual
returns, by States and Territories, 'for the years 1916 to
1928 l—Number of returns, net income, and tax—Continued
RHODE ISLAND
Number of
returns
Year
Total
3,745
23,927
32,921
39,936
53,128
48, 057
50, 076
66, 965
48, 792
29,123
26, 362
25,184
25,801
1916.
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926.
1927
1928.
Tax
Net income
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
176, 225,164
6,830.17
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
8, 093, 013
$511. 00
368.00
410.00
281,00
220.00
192. 00
187.00
99.00
138.00
200. 00
210.00
251.44
313.67
$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
716,628
$64. 00
81.00
135. 00
139.00
98.00
50.00
47.00
55.00
26.00
27.00
30.00
38.77
52.21
$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
3,658.09
$48, 563
1,171, 328
4,139, 239
3,124,066
2, 228,187
524,653
$50. 00
30.00
91.00
81.00
64.00
24.00
26.00
16.00
12.00
11.00
17.00
19.11
30.19
$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 I
5,430.74 !
$413, 078
2, 794,197
6, 795, 268
9, 082, 054
7, 565,009
3,984, 051
4,902, 612
4,283,805
3,419, 535
3,125, 603
3, 651, 457
4,035, 541
5,624,112
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
13,725
1916
1917.
1918
1919.
1920.
1921.
1922.
1923.
1924.
1925.
1926.
1927.
1928.
$9,882, 947 $8,208. 00
70,917,349
3,177. 00
73,855, 345
3, 649. 00
142,688,832
3,826. 00
109, 246,657
3, 306. 00
68, 255,825
2,713. 00
72, 755,770
2, 712. 00
87, 031, 355
3,083. 00
79, 613,886
2,834. 00
57,661, 544
3,666. 00
53, 060, 331 3, 842. 00
55, 218, 679 3,858. 75
55,510,360 | 4,044.47
SOUTH DAKOTA
971
39, 654
45.505
38,614
34, 670
21,681
21,465
21,928
26.506
17,086
12, 414
10,969
10, 649
1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926
1927
1928.
$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
38,954,968
350,312
306,097
192,460
209,667
321,516
TENNESSEE
1916__
1917
„
1918__._.
1919__.
1920__.
1921.
J922
1923.
1924
1925__
1926__
1927
1928
_
—
_
_
_
_._
—.
_—
_.„
__
_
_
_.|
1
4,414
31,451
38, 232
50,789
65,054
60,949
63, 555
69, 081
66,981
34,689
35,495
33,812
35,039
$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
190,287,682
$94.00
89.00
178. 00
179. 00
116.00
65.00
77.00
62.00
51.00
90.00
103. 00
119. 35
160. 51
1
Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of
individuals are summarized on pp. 449-462. Data for returns of net income under $5,000 estimated on basis
of sample for years prior to 1928. For 1928, partly tabulated, partly estimated on basis of sample. (See
pp. 1, 19-24.)
178
STATISTICS OF INCOME
TABLE 10.—Individual
returns, by States and Territories, for the years 1916
1928 1—Number of returns, net income, and tax—Continued
TEXAS
Net income
| Number of
I returns
Year
Total
1916.-.
1917
. . . .
1918
1919
1920
1921__.
1922
1923
1924.
1925..
1926
1927
1928
_
.!
i
I
__
_
_
..!
\
!
!
_!
I
!
10,514
95,416
114,500
176,547
224, 617
200,188
186,865
200,683
192,735
109,448
111,438
114, 534
112,273
$113,278,037
350, 297, 337
392,975, 557
643,172, 301
720, 720,162
536, 897, 427
545,901, 576
613,494,900
' 638,109, 285
496, 820, 449
547, 562, 501
560, 322, 568
580,239, 493
Average
$10,774.00
3,671.00
3,432.00
3, 643. 00
3,209.00
2,682. 00
2,921. 00
3,057.00
3, 311. 00
4, 539. 00
4,914.00
4,892.19
5,168.11
Tax
Total
$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
14,401,968
Average
$251. 00
141.00
188.00
183.00
113.00
63.00
76.00
53.00
53.00
89.00
114.00
112. 72
128. 28
UTAH
19161917.
1918_
1919.
1920.
1921.
1922.
1923.
1924.
1925.
1926.
1927.
1928.
1,259
14, 636
18,517
21,164
30, 510
26,128
27, 325
30, 242
28, 685
16,101
13, 568
13, 029
13, 262
$14, 281, 206 $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
6" 744, 653
2,479. 00
7< 943, 306
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
\ 296
4,434. 42
$167,688
1, 364, 652
1, 347, 780
1,270, 543
1, 506, 781
842, 904
955,929
725,908
599,194
660, 497
628, 773
851,031
1,095, 839
$133.00
93.00
73.00
60.00
49.00
32.00
35.00
24.00
21.00
41.00
46.00
65.32
82.63
$365, 004
1, 459, 253
1,821,823
2,074, 804
2, 259,129
1,155,767
1, 573, 555
1, 332, 822
978, 252
919,959
821, 296
846,932
1, 055, 740
$332. 00
201. 00
183.00
153. 00
118.00
65.00
88.00
61.00
47.00
96.00
95.00
102. 43
112. 38
$593,304
3,929,273
7, 674,725
9, 020, 237
7,404, 201
$142. 00
104.00
150. 00
119.00
80.00
55.00
69.00
47.00
46.00
79.00
92.00
96.57
117. 20
VERMONT
1910.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.
1926.
1927.
1928.
1,100
7,258
9, 965
13, 569
19,205
17, 746
17, 901
21,752
20, 618
9,559
8,646
8, 268
9,394
$14, 628, 955
29, 540, 804
34,063, 265
46, 204, 506
59,303,302
47, 561, 557
51, 653, 367
64, 800,009
63,630, 620
45,857,160
42, 209, 083
41,842, 221
48, 086,175
$13,299.00
4, 070. 00
3,418. 00
3, 405. 00
3, 088. 00
2, 680. 00
2, 886. 00
2,979. 00
3,086. 00
4, 797. 00
4, 882. 00
5,060. 74
5,118.82
VIRGINIA
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.
1926.
1927.
1928.
4,190
37, 951
51, 207
75,966
92,576
76, 257
71, 523
77,451
71, 597
37, 507
37,797 !
37,393
37,619 !
$42,216,464 $10, 076. 00
130, 682, 859 3,443. 00
173,104, 495
3, 380. 00
247, 658, 373
3, 260. 00
273,235,229
2,951. 00
208, 331, 701
2, 732. 00
207, 277, 342 2, 898. 00
242, 586,945
3,132. 00
231, 055, 514 3,227. 00
170,257,017
4, 539. 00
176,024, 673
4, 657. 00
172, 239, 863 4, 606.21
181, 750, 013 4,831. 33
4,161,116
4,919,485
3,669,294
3,313,896
2, 981, 412
3,495, 042
3,611,135
4,408, 983
1
Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of
individuals are summarized on pp. 449-462. Data for returns of net income under $5,000 estimated on basis
of sample for years prior to 1928. For 1928, partly tabulated, partly estimated on basis of sample. (See
pp. 1,19-24.)
179
STATISTICS OF INCOME
10.-—Individual
returns, by States and Territories, for the years 1916 to
1928 1—Number of returns, net income, and tax—Continued
WASHINGTON
Net income
Number of
returns
Year
1916
1917
1918
1919
1920
19212
1922 2
1923 2
1924 2
1925 2.
1926 2_
1927 2
1928 2_
5,360
56,322
95,422
114,322
148,067 •
115, 593
123, 216
136,057
138,181
78,030
61,950
62,200
66,167
.
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
273, 648,593
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
4,135.73
$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
4,464,930
$145.00
78.00
102.00
102.00
61.00
42.00
42.00
29.00
23.00
35.00
45.00
46.84
67.48
$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
4, 572. 94
$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
2,920,822
$162.00
117.00
117.00
118.00
88.00
61.00
66.00
43.00
37.00
60.00
71.00
77.53
95.32
$10, 606.00
3, 234.00
3,064.00
3,194.00
2,901.00
2, 558.00
2, 502. 00
2,819.00
2,770.00
3, 789. 00
4,107.00
4,324.45
4,603.69
$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
12, 459, 318
$152.00
81.00
120. 00
103.00
88.00
60.00
57.00
46.00
41.00
62.00
85.00
105. 21
126.51
$9, 694.00
3, 766.00
3,377. 00
2,859. 00
2,572.00
2, 278.00
2, 225.00
2,468.00
2, 647. 00
3, 239.00
3, 556.00
3, 528.49
3,854. 47
$67, 510
838,196
1,272, 692
144,063
1,161, 320
783, 257
687,062
520, 769
414,087
. 256,481
263,319
274, 644
372,128
$100.00
109.00
163.00
79.00
47.00
35.00
31.00
22.00
18.00
25.00
29.00
30.96
43.16
Average
WEST VIRGINIA
2,575
28, 281
48, 876
45,168
96,326
75, 277
69, 501
89, 263
75,037
35, 810
32, 544
32, 500
30,643
1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926
1927
1928.
$30,170,809
106, 061, 550
156, 557, 747
147,949,092
287, 729,460
207,157,054
196, 777, 359
260,343, 202
226,999,720
144, 777,469
141,396,917
139, 696,175
140,128, 751
WISCONSIN
1916
1917
1918
1919
1920
1921
1922
1923
1924___
1925
1926
1927
1928
_
...
8,261
70, 554
94,704
105,793
150,452
148,457
160,519
194,050
179, 275
110,485
99 251
100,956
98, 485
$87, 614, 595
228,190, 253
290,199, 685
337,851, 344
436,436, 810
379, 754, 222
401,670,058
547,039,928
496, 659,728
418, 618,008
407,642,742
436, 579, 613
453, 394, 323
WYOMING
1916__
1917
1918
1919
1920
1921
1922
1923
1924
1925___
1926
1927
1928
.
.
.
.
_
673
7,663
7,821
18,349
24, 594
22,413
21,943
23, 246
22,947
10, 336
8,930
8,870
8, 622
$6, 523, 787
28,855, 603
26, 413,937
52,463, 959
63,244, 529
51,051, 629
48, 826, 743
57, 376,054
60, 751, 853
33,481, 518
31, 750, 581
31, 297, 698
33, 233, 249
1 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of
individuals are summarized on pp. 449-462. Data for returns of net income under $5,000 estimated on
basis of sample for years prior to 1928. For 1928, partly tabulated, partly estimated on basis of sample.
(See
pp. 1,19-24.)
2
Includes Alaska.
180
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number ofl returns
distributed by counties, cities, and townships, calendar year 1928
ALABAMA
Number
of returns
County and city
Autauga:
Prattville
Miscellaneous
51
13
Total
64
Baldwin:
Bay Minette
Miscellaneous
40
69
Total
109
B arbour:
Clayton
Eufaula
Miscellaneous
19
121
13
Total--
153
Bibb:
Blocton..
Miscellaneous
Total-.
21
39
21
81
Total
Clay:
Ashland
Linpville
7
7
Total
14
Cleburne: Henin
14
Coffee:
Elba
Enterprise
15
28
Total--
_
77
43
Colbert:
2
183
120
13
IVEUSCIG Shoals
Blount:
Oneonta
Miscellaneous
Total
Clarke:
Jackson
Thomasville
I
_
Number
of returns
County and city
_
Bullock:
Union Springs
Miscellaneous
40
_
75
8
119
Calhoun:
Anniston
Jacksonville . _ _ .
Oxford
Piedmont
Miscellaneous
464
31
13
31
9
-
Chambers:
Lafayette
Lanett
Miscellaneous
Total
Coosa:
69
548
30
22
38
_
90
21
2
TotalCovington:
Andalusia
Florala
Opp
River Falls
Miscellaneous _ _
Total
Crenshaw:
Luverne.
Miscellaneous
Total
Cullman:
Cullman_ _
Miscellaneous
Total
Dale:
Ozark
8
- --*
_
84
26
22
5
14
151
26
11
37
99
8
107
45
-i 9
35
11
Total
46
Total
Dallas:
Selma
Miscellaneous
40
Total
* For a description of the method of compiling these data, see pp. 18-19.
56
13
Miscellaneous
Chilton:
Clanton
Miscellaneous
Choctaw: Miscellaneous.
318
Conecuh:
Miscellaneous
12
Total
Cherokee: Miscellaneous
18
12
Tuscumbia.Miscellaneous
Total..
35
5
_
Butler:
Chapman
Greenville
Miscellaneous
Total
Sheffield
30
Total
Total
84
57
_
620
49
669
STATISTICS OF INCOME
181
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
ALABAMA—Continued
County and city
Number
of returns
De Kalb:
Fort Payne
Miscellaneous
County and city
Number
of returns
Jackson:
Bridgeport
Scottsboro
Miscellaneous
25
16
Total
50
Total
Elmore:
Tallassee
Wetumpka
Miscellaneous
Total
Escambia:
Atmore
Bre wton
Flomaton
Miscellaneous
66
Jefferson:
Birmingham
Bessemer
Blossburg
Brighton
Fairneld
Leeds
Miscellaneous
12,124
614
6
20
335
50
357
Total
13, 506
158
Lamar:
Sulligent
Miscellaneous
309
5
Lauderdale:
Florence
Miscellaneous
275
7
Total
Total
282
Fayette:
Fayette
Miscellaneous
Lawrence:
Courtland
Miscellaneous
25
7
Total
32
Total
Etowah:
Alabama City
Altoona
Attalla
Gadsden
Miscellaneous
Total
Total
45 i
'Franklin:
Russell ville
Miscellaneous
Total
Lee:
58
Geneva:
Geneva
Hartford
Samson
Miscellaneous
Total
Total
11
34
48 i
51
22
Total
82
Total
45
Macon:
Tuskegee
Miscellaneous
78
14
Total
92
Madison:
Huntsville
Miscellaneous
Henry:
Abbeville
Headland
Miscellaneous
375
39
Total
Total
32
Houston:
Dqthan
Miscellaneous
228
18
80
11
Lowndes:
Fort Deposit
33 I
Miscellaneous
15 !
Hale:
Akron
Greensboro
Miscellaneous
Total
32
142
30
2
Total
Limestone:
Athens
Miscellaneous
Total
Greene:
Eutaw
Miscellaneous
Auburn
Opelika
Phenix City
Miscellaneous
Marengo:
Demopolis
Miscellaneous
116
55
Total
171
Marion: Miscellaneous.
182
J-iA \y\JX\±J2J
STATISTICS KJl:
OF INCOME
1U4J
OIAJ.IOXIL'O
TABLE 11.—Individual returns by States and Territories—Number ofreturns
ret
distributed by counties, cities, and townships, calendar year 1928—Contd.
ALABAMA—Continued
Number
of returns
County and city
Marshall:
Albertville
Boaz
Guntersville
M iscellaneous
30
21
41
3
Total
95
Mobile:
M"obile
Prichard
Whistler
M iscellaneous
2,605
7
20
127
Total
2,759
Monroe: Miscellaneous
61
Montgomery:
Montgomery
Miscellaneous
2,295
37
Total
2,332
Morgan:
Decatur _
Hartselle
Miscellaneous
328
31
10
Total
369
Perry
Marion
Uniontown
M iscellaneous
63
46
3
Total
112
Pickens:
Aliceville .
Reform
M iscellaneous
22
4
23
Total
49
Pike:
Brundidge..
Troy
Miscellaneous
30
163
8
. - . .
Total _.
Randolph:
Roanoke
Miscellaneous
201
__
50
2
Total
52
Russell:
Girard
Miscellaneous
g
21
Total
St. Clair:
Acmar
Pell City
Total-
Shelby:
Calera
Helena
Montevallo
Vincent
Wilton
Miscellaneous
_
29
_
_ _ . ._
<.
_
13
5
17
7
7
53
Total
102
SumteE:
Livingston
York
Miscellaneous
26
38
22
Total
86
Talladega:
Sylacauga
Talladega
Miscellaneous
.
.
90
117
33
_
Total
240
Tallapoosa:
Alexander City
Miscellaneous
__
_.
Total
48
20
68
Tuscaloosa:
Holt
Kellerman
Tuscaloosa
Miscellaneous
21
11
460
42
._
. -
Total
534
Walker:
Carbon Hill
Coal Valley
Cordova
Dora
Empire
Jasper
Oakman
Parrish
Quinton
Sipsey
Townley
Miscellaneous
33
4
31
24
3
147
6
21
7
8
13
74
__. _
_
_
Total
__
Number
of returns
County and city
___ _
__
371
Washington: Miscellaneous
26
Wilcox:
Camden
M iscellaneous
35
45
Total
80
Winston:
Haleyville
Miscellaneous
30
1
15
Total
66
State total-
31
26,891
STATISTICS OF INCOME
183
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
ARIZONA
Number
of returns
County and city
Apache:
St. Johns
.
Miscellaneous
._
4
62
County and city
Mohave:
Kingman
Oatman
Miscellaneous.
Number
of returns
147
42
34
Total
66
Cochise:
Bisbee
Douglas
Lowell
Tombstone
Warren
_
Miscellaneous
499
501
132
39
93
203
Navajo:
Holbrook
Winslow
Miscellaneous.
1,467
Pirn a:
Ajo
Tucson
Miscellaneous.
124
1,419
54
Total.
1,597
Total
Coconino:
Flagstaff
Williams
Miscellaneous.
268
91
54
Total
413
Gila:
Globe
Hayden
Miami
Miscellaneous.
Total
Graham:
Safford
Thatcher
Miscellaneous
396
71
415
__ _
168
1,050
.-.
70
13
31
Total
Greenlee:
Clifton
Metcalf
Morenci
Miscellaneous
Total.
Maricopa:
Chandler
Glen dale
Mesa
Phoenix
Tempe
Miscellaneous
Total
Total
Total
Pinal:
Casa Grande..
Florence
Ray
Superior
Miscellaneous.
j
Total
Santa Cruz:
Nogales
Miscellaneous-
114
.
- -
223
70
378
16
464
36
27
69
116
39
287
244
272
Total
52 Yavapai:
Clarkdale
13
Humboldt....
110
Jerome
3 1
Prescott
Miscellaneous..
178
Total
61 Yuma:
87
Somerton
136
Yuma
3,265
Miscellaneous..
93
Total
181
State t o t a l . .
3,823
163
10
406
417
250
1, 246
26
266
35
327
11, 527
ARKANSAS
Arkansas:
De Witt
Gillett
Stuttgart
Miscellaneous
Benton:
Bentonville
Rogers
Siloam Springs.
Miscellaneous..
Total
Total
Boone:
Harrison
Miscellaneous..
Total
Bradley:
Warren
Miscellaneous..
Total
Ashley:
Crossett
Hamburg
Miscellaneous
Total
Baiter: Miscellaneous.
105
39
47
229
47
3
127
136
184
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
ARKANSAS—Continued
Number
of returns
County and city
Calhoun:
Thornton
___
Miscellaneous
_
Total
17
Carroll:
Berryville
_
Eureka Springs _
Miscellaneous
Total
- .
20
43
9
72
Chicot:
Dermott
Eudora
Lake Village
Miscellaneous
9
8
*.
44
54
69
5
_. . .
_
Total
Clark:
Arkadelphia
Gurdon
Miscellaneous
172
109
47
20
_.
Total
176
Clay:
Corning
Piggot
_______
._
Rector
Miscellaneous __ __. . . . . _
19
27
12
Cross:
Parkin
Wynne
Total
141
75
19
Desna:
Arkansas City
Dumas
McGehee
Miscellaneous..
Total
94
__
181
66
1
18
Faulkner:
Con way
M iscellaneous
12
85
Total.
Franklin:
Ozark
Miscellaneous
Cleburne:
Heber Springs
Miscellaneous
30
2
Total
32
Total
Fulton: Miscellaneous..
Cleveland: Miscellaneous.._
13
Garland:
Columbia:
M^agnolia
Miscellaneous
87
33
19
12
24
36
_
Miscellaneous . . .
.
Total
120
Con way:
Morrilton
___.
Miscellaneous
111
8
Total
119
Craighead:
Jonesboro
Monette
Miscellaneous
344
12
29
Total
Crawford:
385
10
97
23
Miscellaneous
130
._
50
118
168
27
39
94
21
Drew:
Monticello
Wilmar
Miscellaneous.
Total
88
39
91
11
Dallas:
Fordyce
Miscellaneous
Total
Total
Total
Crittenden:
Earl
Miscellaneous
Total
Number
of returns
County and city
11
__
Total
691
6
697
Grant: Miscellaneous
__
Greene:
Paragould
25
132
6
Miscellaneous..
Total
138
Hempstead:
Hope
Miscellaneous
186
22
Total
208
Hot Springs:
Malvern
Miscellaneous
Total
Howard:
Dierks
Nashville
Miscellaneous
Total
__
88
2
90
_ _ _
3
73
8
84
185
STATISTICS OF INCOME
TABLE 11.—-Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
ARKANSAS—Continued
Number
of returns
County and city
Independence:
Batesville
Miscellaneous
94
24
Total
118
Izard: Miscellaneous.
._
6
Mississippi:
Blytheville
._
Luxora
Osceola
Wilson
Miscellaneous
.
_ .
Total
123
42
Total
165
Monroe:
Brinkley
Clarendon
Miscellaneous.
Jefferson:
Pine Bluff
Miscellaneous
990
63
Montgomery: Miscellaneous
1,053
Johnson:
Clarksville
Coal Hill
Miscellaneous.
70
2
10
Total
__
Total
87
9
45
24
_
78
Lee:
Marianna
Miscellaneous
114
21
Total
135
Lincoln: Miscellaneous_.
32
Little River:
Ashdown
Foreman
Miscellaneous
33
15
7
Total
55
Logan:
Booneville
Paris
Miscellaneous-
17
54
5
Total
76
__
70
42
68
180
9
3
Miller:
Texarkana Miscellaneous
483
20
Total
503
_
24
_.
Total..
1
Ouachita:
Camden
Louann
Stephens
Miscellaneous
303
39
20
32
Total
—
Phillips:
Helena
West Helena __
Miscellaneous
..
Total-
11
473
51
79
603
21
Poinsett:
Harrisburg
Lepanto
_
Marked Tree
Trumann..
Miscellaneous
__
Total
30
39
43
35
47
194
Polk:
Mena
Miscellaneous
_
Total
44
8
52
_ _.
Total
Prairie:
Des Arc
M iscellaneous
Total__
Pulaski:
Little Rock...
North Little Rock.
Miscellaneous
Total _
394
_
Pike: Miscellaneous
Pope:
Atkins
Russellville
Miscellaneous
98
30
128
Perry: Miscellaneous. _
Total
Total
Nevada:
Prescott.
Miscellaneous
82
22
42
23
Lawrence:
Hoxie _
Walnut Ridge
Miscellaneous
149
Newton: Miscellaneous
Lafayette:
Lewis ville
Stamps
Miscellaneous
Madison: Miscellaneous...
Marion: Miscellaneous
67
42
40
.
Total
Total
247
28
105
28
90
498
Jackson:
Newport
Miscellaneous
Lonoke:
England
Lonoke
Miscellaneous
Number
of returns
County and city
34
92
9
135
14
58
3,477
321
40
3,838
186
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
ARKANSAS—Continued
County and city
Number
of returns
Randolph:
Pocahontas
M iscellaneous
Total---
17
St. Francis:
Forrest City
Miscellaneous
144
66
Total
210
Saline:
Bauxite
Benton
Miscellaneous
Union:
Calion
El Dorado
Griffin
Huttig
Junction City
Norphlet
Smackover
_
Strong
_
Miscellaneous
Number
of returns
13
1,117
12
23
23
90
172
21
22
Total
1,493
Van Buren: Miscellaneous.
Total
83
Scott: Miscellaneous,
Searcy:
Leslie
Miscellaneous
Total
County and city
-
Sebastian:
P o r t Smith
Greenwood
Hartford
Huntington
Miscellaneous
Total
Sevier:
De Queen
Horatio
Miscellaneous
Total
Sharp: Miscellaneous
Stone: Miscellaneous.
1,041
14
6
26
1,098
92
8
14
114
Washington:
Fayetteville
Springdale...
Miscellaneous
Total
266
White:
Bald Knob
Bee be...
Searcy
M iscellaneous
14
19
90
56
Total.
200
41
25
-
179
Woodruff:
Augusta
Cotton Plant
Miscellaneous
Total
44
42
46
132
Yell:
Dardanelle
Plain view
Miscellaneous.. _
21
16
22
Total
10
7
59
State total
16,660
CALIFORNIA
Alameda:
Alameda
Albany
Berkeley
Emeryville
H a y ward
Li vermore
Niles
Oakland
Piedmont
San Leandro_.
Miscellaneous.
Total
_.
Amador:
Jackson
Miscellaneous.
Total.
Butte:
Chico
Gridley
Oroville
Miscellaneous.
Total
2,214
66
6,571
107
411
250
54
16, 871
1,321
429
333
28, 627
83
114
197
607
107
286
154
1,154
Calaveras:
San Andreas
Miscellaneous. _
_
29
139
Total
168
Colusa:
Arbuckle
Colusa
Miscellaneous
71
214
175
Total..
460
Contra Costa:
Antioch
Bay Point
Crockett
El Cerrito
Martinez
Pittsburg
Richmond
Miscellaneous
_
__,
Total
Del Norte: Miscellaneous
178
55
357
35
429
464
964
929
3,411
iii
187
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and toivnships, calendar year 1928—Contd.
CALIFORNIA—Continued
Number
of returns
County and city
Eldorado:
Placerville
Miscellaneous..
Total
Number
f returns
County and city
Lassen:
Susanville
Westwood
Miscellaneous..
_.
214
286
17
195 |
Total _
Fresno:
Clovis..
Coalinga
Fowler
Fresno
Kingsburg
Reedley
Sanger
_.
Selma
Miscellaneous..
43
286
36
3,286
66
143
143
143
5(>0
Total-
4,706
Glenn:
Orland
Willows
Miscellaneous..
65
143
114
Total..
322
Humboldt:
Arcata
Eureka
Ferndale
Scotia
Miscellaneous..
143
857
125
107
376
TotalImperial:
Brawley
Calexico
_.
Calipatria
El Centro
Holtville
Imperial
Miscellaneous..
Total.
Inyo:
Bishop
Miscellaneous..
330
208
66
460
89
67
45
107
133
Total
__.
Kern:
Bakersfield
Delano
Fellows
Maricopa
Taft
Miscellaneous..
240
1,980
110
157
152
981
504
Total.
Kings:
Corcoran
Hanford
Lemoore
Miscellaneous..
3,884
Total
Lake:
Lakeport
Miscellaneous..
668
125
411
107
25
Madera:
Modem
Miscellaneous..
Total
Total.
107095—30
Los Angeles:
Alhambra
Arcadia
Artesia
Avalon
Azusa
Baldwin Park
Bell
Bell-lower _
Belvedere
Beverly Hills
Burbank
C laremon t
Compton
Covina
Culver City
Downey
El Monte
El Segundo
Gardena
Glemhle
Glendora
Hawthorne
Hermosa
Huntington Park
Inglewood
La Verne
Lomita
Long Beach
Los Angeles City
Lynwood
Manha t tan
May wood _ .
Moneta
Monrovia
Montebello
Monterey Park
Montrose
Norwalk
Pomona
Pasadena
Puente
Re dondo
San Dimas
San Fernando
Santa Fe Springs
San Gabriel
Santa Monica
Sherman
Sierra Madre
Southgate
South Pasadena
Torrance
T u junga
Vernon
Walnut
Whittier
Willowbrook
Miscellaneous
Total
13
•__.
|
|
[
|
!
'
!
|
!
;
;
i
j
•
_
1, 510
242
66
132
154
88
242
110
18
2,504
570
351
416
482
394
155
242
153
198
3,730
197
110
198
1, 264
744
176
132
7,132
87,180
176
67
110
31
591
244
133
08
133
920
7,500
176
394
111
350
88
394
2, 430
228
198
261
1,400
329
66
22
109
1, 290
29
3,459
130,197
_50
99
188
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
CALIFORNIA—Continued
County and city
Marin:
Mill Valley.....
San Anselmo...
San Rafael
Sausalito
Miscellaneous..
Total
Mariposa: Miscellaneous..
Number
of returns
Plumas: Miscellaneous.
286
304
643
321
523
2,077
91
Mendocino:
Fort Bragg
Ukiah
Willits
M iscellaneous
179
179
69
Total.
615
Merced:
Los Banos
Merced
Miscellaneous..
214
571
415
Total.
151
13
Monterey:
King City
Monterey
Pacific Grove..
Salinas
Miscellaneous.
107
571
214
678
545
2,115
Napa:
Napa
St. Helena
Miscellaneous..
500
107
112
Total.
719
Nevada:
Grass Valley__.
Nevada City...
Truckee
Miscellaneous..
179
89
68
92
Total
Orange:
Anaheim
Balboa
Brea
Buena Park
Fullerton
Garden Grove
Huntington Beach.
Laguna Beach
La Habra
Orange
Placentia
Santa Ana
Seal Beach
Tustin
Miscellaneous
Total
,136
43
132
4S
658
154
350
111
176
54}
160
30
6o
354
5,781
Placer:
Auburn
Lincoln
Roseville
Miscellaneous
179
107
357
317
Total.
9P.0
Banning
Beaumont
Blythe
Coachella
Corona
Elsinore
Hemet
Indio
Perris
Riverside
San Jacinto
Miscellaneous
...
334
23
44
21
199
87
154
68
24
1,466
66
Total.
2, 526
Sacramento:
Folsom City...
Sacramento
Miscellaneous..
71
5, 535
640
6, 246
San Benito:
Hollister
Miscellaneous..
321
92
Total-
413
San Bernardino:
Barstow
Chino
Colton
Needles
Ontario
Redlands
Rialto
San Bernardino.
Upland
Victor ville
Miscellaneous...
Total.
423
Number
of returns
Riverside:
Total
1,200
Modoc: Miscellaneous.
Mono: Miscellaneous..
Total.
County and city
San Diego:
Chula Vista
Coronado
El Cajon
Escondido
La Mesa
National City..
Oceanside
San Diego
Miscellaneous..
Total
San Francisco: San Francisco..
67
66 •
920
64
1,160
373
44
754
4,348
154
331
45
157
89
109
133
6,691
630
8,339
65, 878
San Joaquin:
Lodi
Manteca
Stockton
Tracy
Miscellaneous
536
89
3, 286
286
328
Total.
4, 525
San Luis Obispo:
Arroyo Grande._Atascadero
Paso Robles
Pismo Beach
San Luis Obispo.
Miscellaneous
Total.
64
48
160
27
614
176
1, 089
STATISTICS OF INCOME
189
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
CALIFORNIA—Continued
Number
of returns
County and city
San Mateo:
Burlingame
Daly City
Half Moon Bay
Redwood City
San Bruno
San Mateo
South San Francisco
Miscellaneous
Total,
Santa Barbara:
Lompoc
Santa Barbara..
Santa Maria
Miscellaneous.. _
Total _
Santa Clara:
Gilroy
Los Gatos
Mayfield
Mountain View..
Palo Alto
San Jose
Santa Clara
Sunnyvale
Miscellaneous...
Total..
Santa Cruz:
Santa Cruz
Watson ville
Miscellaneous..
Total _
Shasta:
Anderson
Redding
Miscellaneous..
'•
|
I
|
!
1,307
107
22
536
89
1,107
125
539
3,832
201
2, 439
460
438
3, 538
214
357
71
179
1, 500
3, 214
250
62
448
6, 295
643
643
108
1, 394
Total _
Sonoma:
HealdsburgPetaluma...
Santa Rosa..
Total _
Sutter:
Yuba C i t y . . - .
Miscellaneous..
2,286
214
72
286
354
1,890
268
220
Total Tehama:
Corning..
Red Bluff
Miscellaneous..
Total _
Trinity: Miscellaneous..
Tulare:
Dinuba
Exeter
Lindsay
Porterville
Tulare
Visalia
Miscellaneous.
Total-
97
214
73
384
=====
35
119
214
357
357
411
500
304
2,282
179
174
Total _
353
232
179
Ventura:
Fill more
.
Ojai
.
Oxnard
.
Santa Paula....
Saticoy
.
Ventura
.
Miscellaneous..
285
132
440
416
26
1,204
Total.
L891
Miscellaneous
Total.
Total
Stanislaus:
Modesto
Newman
Oakdale
Turlock
_..
Miscellaneous..
143
340
Tuolumne:
Sonora...
Miscellaneous..
Total
Solano:
Benicia
F airfield.
Rio Vista
Vacaville
Vallejo
Miscellaneous..
Sonoma—Continued.
Sebastopol....
Miscellaneous
Number
of returns
21
250
95
Sierra: Miscellaneous..
Siskiyou:
Dunsmuir
Weed
Yreka
County and city
1,058
Yolo:
Woodland
Miscellaneous..
429
452
Total _
Yuba:
Marys ville
Miscellaneous..
Total
State total-
316.738
190
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
COLORADO
County and city
Adams:
Brighton
Miscellaneous.-
Number
of returns
_.
Total
Alaraosa:
Alamosa
Miscellaneous
168
Total
Arapahoe:
Englewood
Littleton
Miscellaneous
95
112
38
Total
Baca: Miscellaneous
Bent:
Las Animas
Miscellaneous
30
Gilpin: Miscellaneous
Grand: Miscellaneous
Total
29
121
35
Total
835
Chaffee:
Salida
Miscellaneous
227
22
156
Total
Conejos: Miscellaneous...
Costilla: Miscellaneous...
Crowley:
Ordway
M iscellaneous
Denver: Denver
Dolores: Miscellaneous...
Douglas: Miscellaneous..
Eagle: Miscellaneous
Elbert: Miscellaneous
242
123
121
103
224
13
50
Total
199
Ilinsdale: Miscellaneous.._
Tluerfano:
Walsenburg
Miscellaneous
Total
4
158
144
302
46
Jackson: Miscellaneous
Jefferson:
Golden
Kiowa: Miscellaneous
Kit Carson: Miscellaneous
Lake:
Leadville
Miscellaneous
Total
La Plata:
Durango
Miscellaneous
108
252
360
16
63
226
29
205
22
Total
227
Larimer:
Fort Collins..
Loveland
Miscellaneous
546
144
151
66
Custer: Miscellaneous
Delta:
Delta
Miscellaneous
Total
2,119
32
117
50
Total
50
1,984
44
91
Gunnison:
Crested B u t t e
Gunnison
M iscellaneous
Miscellaneous
Cheyenne: Miscellaneous
Number
of returns
Total
245
487
37
243
31
37
Total
Fremont:
Canon City
Florence
Rock vale
Miscellaneous
Garfield:
Glenwood Springs
Miscellaneous
Total
Boulder:
Boulder
Lafayette
Longmont
Louiseville
Miscellaneous
Clear Creek:
Idaho Springs.
Miscellaneous
Total
El Paso:
Colorado Springs
Manitou
Miscellaneous
Total
181
7
188
Total
Archuleta:
Pagosa Springs
Miscellaneous
County and city
110
208
15, 645
23
65
110
37
Total
841
Las Animas:
Aguilar
Delagua
Trinidad
Miscellaneous
19
46
438
170
Total
673
191
STATISTICS OP INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
COLORADO—Continued
Number
of returns
County and city
Lincoln:
Limon
Miscellaneous
44
51
Total
95
Number
of returns
County and city
Pueblo:
Pueblo .
AT iscellaneous
1, 742
___
Total
1,776
Rio Blanco: Miscellaneous
Logan:
292
54
Miscellaneous
Total
346
Mesa:
Fruita
Grand Junction__ _ _
AT iscellaneous
_ __
Total
22
453
81
556
M ineral: M iscellaneous _. _
M off at:
8 '
84
18
AT iscellaneous _
Total
102
57
Rio Grande:
Del Norte
Monte Vista
AT iscellaneous
_
Total
69
206
2
277
Routt:
Steamboat Springs
AT iscellaneous
55
135
Total
190
Saguache: AT iscellaneous
San Juan:
Silverton
171
_ __
39
119
Montezuma: Miscellaneous
Montrose:
Montrose
Miscellaneous
117
Total
158
148
39
40
22
Total
Morgan:
Brush _
Fort Morgan
Miscellaneous
San Miguel:
Telluride
AT iscellaneous
187
__.
Total
414
Otero:
Fowler
Rockv Ford __ .
Miscellaneous
.._ __
_
Total
Ouray:
29
328
140
40
537
35
25
AT iscellaneous
Total
Park: Miscellaneous
Phillips:
Haxton
.. _
Holyoke
AT iscellaneous
118
241
55
€0
.
__ _
42
39
39
6
Total
Pitkin:
Aspen
84
Total
_
Prowers:
Hollv
Lamar
Miscellaneous
36
31
77
38
Total
146
33
o
Total
62
Sedgwick:
Julesburg
AT iscellaneous
51
37
Total _
88
Summit: AT iscellaneous
43
Teller:
Cripple Creek
Victor..
Miscellaneous
_ .
Total
120
Washington:
Akron
.
AT iscellaneous
Total
_
Weld:
Fatoi
Fort Lupton..
Windsor
.
Total
Yuma:
Wray
.
Yuma
AT iscellaneous Total
State tot?'l
48
68
4
.
.
36
17
140
73
557
66
351
1,187
43
44
25
112
31,091
192
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
CONNECTICUT
Number
of returns
County and city
Fairfield:
Bethel
Bridgeport
Danbury.
Darien
Fairfield
Greenwich
Monroe .
New Canaan
Newtown
Norwalk.
Redding
Ridgefield
Shelton...
Stamford
Stratford .
Trumbull
Westport
Wilton _
Miscellaneous
Total
...
Middlesex:
.
.
..
150
Chester
Clinton
6, 979
1, 503
Cromwell
418
East Haddam
598
East Hampton
2,504
Essex . . . .
36
Haddam
388
Middlefield
110
Middletown . _ _ _
1,779
Old Savbrook
36
Portland
219
Saybrook
439
Miscellaneous
3 286 ;
657 '
Total
27
445
New Haven:
115
Ansonia
_
Beacon Falls
11 '
_ .
. . .
53
77
76
57
106
146
47
51
1,087
25
166
148
33
.
2,072
__
Bran ford
Cheshire
Derbv
East Haven
_
Guilford
Hamden
Madison. .
Meriden
Middlebury
Milford
Naugatuck
New Haven
North Branford
North Haven
Orange
Seymour
Sonthburv
Wallingford
Waterbury
West Haven
Westville
Woodbridge
Miscellaneous
.
19, 700
Hartford:
A von
Berlin
Bloomfield.
Bristol
Burlington
Canton
East Gran by
East Hartford
East Windsor
Enfield
Farmington
Glastonbury
Granby
Hartford..
Manchester
New Britain.
Newington
Plainville
Rocky Hill
Simsburv
Southington
South Windsor
Suffield
West Hartford
Wethersfield
Windsor
Windsor Locks
Miscellaneous
24 236
_ .
1
67
200
69
256
114
110
139
162
55
._
Total
_.
971
85
383
415
69
99
;
j
ATont ville
New London
North Stonington
Norwich
Sprague
_
Stonington
Waterford
Miscellaneous
Total
Total
.
24,321
27
45
205
132
7
51
1,582
10
1,474
52
375
95
165
_
-_-
1 Tolland:
Coventry
i
Ellington
Mansfield
Rockville and Vernon
Somers
_
Stafford
Tolland
West Willington
Miscellaneous
3,384 :
883
34
431
133
513
209
124
784
74
2,037
54
503
626
10,673
21
121
53
278
28
702
4,938
1,059
5
33
5
_
38
148
90
1,256
2
_
84
17
580
156
410
335
_
233
30
12, 088
1,028
2,876
76
259
61
_
203
303
Total
53
New London:
152
Colchester
_
2, 679
East Lyme
._
475
Groton
395 i
Jewett City and Griswold
178
Lebanon.
_
_
31
Total
Litchfield:
Harwinton
Kent
Litchfield
New Hartford
New Milford
Norfolk
North Canaan
Plymouth
Salisbury
Sharon
Thomaston
Torrington
Washington
Watertown
Winsted
Woodbury
Miscellaneous..
Number
if returns
County and city
4,220
__.
._.
1
18
33
321
35
224
10
32
40
714
193
STATISTICS OF INCOME
TABLE 11.—Individual
returns by States and Territories—Number
of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
CONNECTICUT—Continued
Number
of returns
County and city
Windham:
Brooklyn
Danielson and Killingly
Plainfield
_
Pomfret
Putnam
Sterling
Number
of returns
County and city
Windham—Continued.
_
Willimantic and Windham
14
Woodstock
327
Miscellaneous
__ _
182
Total
82
265
Miscellaneous for State: Residents of
25 i other States....
68
State total
524 !
17
45
1,549
867
81,063
DELAWARE
i New Castle—Continued.
Kent:
C a n den
Clavton
Dover
Felton
Frederics
Harrington
Smyrna
Wyoming
Miscellaneous
__
Total
Richardson Park
12
Townsend
39
34? :
Wilmington
Yorklvn
22
Miscellaneous
11
49
Tot'il
77
26
Sussex:
29 !
Bridspvillp
New Castle:
Claymont
Delaware City
Edgemoor
Elrahurst
Elsmere
_
Rill rrPKt
Hollyoak
Middletown
Newark
New Castle _ ._
Newport
__
157 •
34 !
52
23
67
13
42
75
116
225 !
143
44
8,212
Delmar..
607
Greenwood
Laurel
Lewes.. _
Mil ford
Millsboro
Milton....
Rehoboth
Seaford
Selbyville
Miscellaneous
Total
_
50
42
6,826
21
282
.
48
51
_
_
_
._
_
_.
__
State total
21
59
136
173
19
21
32
81
27
43
773
9,592
DISTRICT OF COLUMBIA
Number
of returns
City
Washington
44,183
FLORIDA
County and city
Alachua:
Gainesville
High Springs
Miscellaneous
Total
B aker: Miscellaneous
Bay:
Millville
Panama City
Miscellaneous
Total
Number
of returns
245
24
70
339
18
74
13
94
County and city
Number
of returns
Bradford:
Starke
Miscellaneous
43
9
Total
52
Brevard:
Cocoa
Melbourne
Titusville
Miscellaneous
108
94
70
107
Total
_ _
379
194
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
FLORIDA—Continued
County and city
Number
of returns
Broward:
Dania
Fort Lauderdale.
Holly wood
Pompano
__
M iscellaneous
Total
Calhoun: Blountstown.
Charlotte:
Punta Gorda...
Miscellaneous..
Citrus:
Inverness
Miscellaneous..
Total.
Clay:
Green Cove Springs..
Miscellaneous
Total
Collier: Miscellaneous.
Gilchrist: Miscellaneous..
Glades: Miscellaneous
Gulf: Miscellaneous
13
10
12
Hamilton:
Jasper
Miscellaneous.
22
12
Total..
34
Hardee:
Wauchula
Miscellaneous.
67
19
Hendry: Miscellaneous..
26
Hernando:
Brooksville
M iscellaneous
58
5
Total-
63
Highlands:
Avon P a r k
Sebring
Miscellaneous.
46
67
11
Total..
124
Hillsborough:
_.
119
Total .
Dade:
Coral Gables...
Hialeah
Homestead
Miami
Miami Beach..
Miscellaneous..
Total
Plant City
Port Tampa City.
Tampa
West Tampa
Ybor City
Miscellaneous
Total..
5, 332
De Soto:
Arcadia
Miscellaneous
Total
Duval:
Jacksonville
South JacksonvilleMiscellaneous
Total..
__
i,731
156
53
>, 940
909
46
955
Flagler: Miscellaneous.
20
Franklin:
Apalachicola..
Carrabelle
Miscellaneous.
Total..
42
8
1
Gadsden:
Quincy
Miscellaneous.
Total
113
21
3, 534
14
40
44
3,766
Holmes:
Bonifay
Miscellaneous.
17
7
Total.
24
Indian River:
Vero Beach
Miscellaneous .
87
26
Total
Dixie: Miscellaneous..
Escambia:
Pensacola...
Miscellaneous
Total...
Number
returns
Total
Total
Columbia:
Lake City
Miscellaneous
County and city
113
Jackson:
Marianna
Miscellaneous .
77
13
Total.
90
Jefferson:
Monticello
Miscellaneous.
29
Total
Lafayette: Miscellaneous..
38
4
Lake:
Eustis
Leesburg
Mount Dora..
M iscellaneous.
Total..
126
164
60
183
Lee:
Fort Myers
Miscellaneous.
Total
304
21
533
STATISTICS OF INCOME
195
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
FLORIDA—Continued
County and cityLeon:
Tallahassee
M iscellaneous
Total..
Number
of returns
247
5
_
252
Levy: Miscellaneous
Liberty: Miscellaneous..
Madison:
Madison
Miscellaneous
Total
41
9
50 !
Manatee:
Bradenton
Manatee
Palmetto
M iscellaneous
243
36
53
27
Total
359
Marion:
Dunnellon
Ocala
M iscellaneous
_
30
264
49
Total
343
Martin:
Stuart
M iscellaneous
78
26
Total
104
Monroe:
Key West
M is cellaneous
203
4
Total
207
Nassau:
Fernandina
Miscellaneous
79
13
Total
92
Okaloosa: Miscellaneous
29
Okeechobee:
Okeechobee
54
5
Miscellaneous
59
Total
Orange:
Orlando
Winter Garden
Winter Park
Miscellaneous
Total
Osceola:
Kissimmee
St. Cloud
Miscellaneous
Total
.
Palm Beach:
Delray
Lake Worth
Palm Beach
West Palm Beach.__
M iscellaneous
Total
1,292
62
IS-!
10 J
1,645
County and city
Pas co:
Dade City
Miscellaneous..
Total.
Pinellas:
Clearwater
Dunedin
St. P e t e r s b u r g , .
Tarpon Springs.
Miscellaneous. _.
Total
Polk:
Auburndale
Bartow
Fort Meade
Haines City
Lakeland
Lake Wales
Mulberry
Winter Haven _
Miscellaneous..
Total.
98
45
63
108
307
52
2,014
2,527
38
170
31
74
465
167
36
268
189
1,438
Putnam:
Crescent City..
Palatka
Miscellaneous..
37
209
34
Total _
280
St. Johns:
St. Augustine.
Miscellaneous..
577
91
Total
668
St. Lucie:
Fort Pierce
Miscellaneous..
201
12
Total.
213
Santa Rosa:
Milton
Miscellaneous.
42
18
Total _
Sarasota:
Sarasota
Miscellaneous..
Total
Seminole:
Sanford
Miscellaneous..
Total
71
17
10
Number
of returns
321
37
358
339
64
403
Sumter: Miscellaneous..
Suwanee:
Live Oak
Miscellaneous
Total _
79
105
323
1,071
101
Taylor:
Perry
Miscellaneous..
1,671
Total.
69
53
13
196
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
FLO RIDA—Continued
County and city
Number j
of returns
Union: Miscellaneous
Volusia:
Daytona
Deland
New Smyrna
Miscellaneous
733
313
104
100
Total
1,250
Wakulla: Miscellaneous.
Number
of returns
County and city
Walton:
De Funiak Springs..
Miscellaneous
65
Total
Washington:
Chipley
Miscellaneous
Total
21
30
State total
3
32,155
GEORGIA
Brooks:
Quitman
Miscellaneous
Appling:
Baxley.-.
Miscellaneous
Total
35
Atkinson:
Willacoochee
Miscellaneous
Total
61
7
Total
_
68
I
Bacon:
Alma
Miscellaneous
Bulloch:
Statesboro
Miscellaneous
13
Total
74
Burke:
Waynesboro
Miscellaneous
Total..
Butts:
Jackson
Miscellaneous
Baldwin:
Milledgeville.
Miscellaneous
82
15
_
Total
B a ker: Miscellaneous...
-.
.
Calhoun:
Arlington .
Miscellaneous
Banks: Miscellaneous. _.
28
_
7
6
Total
26
_.
2
126
16
Total..
144
Ben Hill: Fitzgerald
81
Berrien:
Nashville...
Miscellaneous
TotaL.
Total
2,021
Total
2,032
Bleckley: Cochran
Brantley: Miscellaneous.
Total
Candler: Miscellaneous
Carroll:
Bowden
Carrollton
15 i
Villa
Rica
6
Miscellaneous.
Bibb:
Macon
Miscellaneous
11 I
24
23
13
Camden: Miscellaneous
Campbell:
Fairburn.
Miscellaneous..
Catoosa: Miscellaneous
Charlton: Miscellaneous
97
27
1
Total
Total..
Barrow:
Winder
Miscellaneous
Total
Bartow:
Atco
C artersville
Miscellaneous
M> II tO
Bryan: Miscellaneous
29
_
.
._
22
21
43
12
8
62
21
5
96
7
16
Chatham:
Savannah
Miscellaneous
3 468
19
Total
3,487
197
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of 'returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
GEORGIA—Continued
Number
of returns
County and city
Chattahoochee* Miscellaneous
58
Chattooga:
Summerville
Trion
_. _ .
Miscellaneous
11
13
2
. ._
Total
26
Cherokee:
Canton
56
10
M^isoel^aneous
Total
66
Clarke:
Athens
M iscellaneous
459
6
Total
465
Clay: Fort Gaines
5
Clayton:
Jonesboro
Miscellaneous
22
15
Total
37
Clinch: Miscellaneous
28
De Kalb:
Decatur .
Lithonia
Stone Mountain
Miscellaneous -____
621
24
16
139
__ __
Total
800
Dodge:
Eastman _..
M iscellaneous
_ _.
Total
39
42
Dooly:
Unadilla
Vienna
Miscellaneous.
.
Total
10
16
9
35
Dougherty:
Albanv
Miscellaneous _
467
12
Total
479
Douglas:
16
2
Miscellaneous
Total
Cobb:
18
11 i
Early:
226
Marietta
Roswell
Miscellaneous.._
-..
Total
Coffee:
Douglas
55 1
299
59
Blakely
Miscellaneous. _
._
Total
35
3
28
Miscellaneous..
120
17
Miscellaneous
Total
137
Columbia: Miscellaneous
Cook:
Adel
Miscellaneous
._.
13
7
4
Total
-
74
27
14
Total
41
Crawford' Miscellaneous
Crisp:
2
116
3
Miscellaneous
Total
119
.
Total ._
.
4
132
23
155
30
_.
__ _
Favette* Tvliscellaneous
194
25
5
_
12
Total
174 i
8
Fannin: Miscellaneous
Total
66
8
...
Emanuel:
Swainsboro
Miscellaneous
Evans:
Claxton
11 :
Miscellaneous
Total
Coweta:
Grantville
Newnan
M iscellaneous
32
3
..
Echols' Miscellaneous
Effingham: Miscellaneous
67 Ii Elbert:
Elberton
Total
Colquitt:
Dade: Miscellaneous
Decatur:
Bainbridge
Miscellaneous
Number
of returns
County and city
18
3
Floyd:
Lindale
Rome
M iscellaneous
21
413
21
Total
455
Forsyth: Miscellaneous
Franklin:
Canon
Lavonia
Royston
Total
3
_
.
_
2
12
11
25
198
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
GEORGIA—Continued
Number
of returns
County and city
Fulton:
Atlanta
Chattahooche
College Park
East Point .
Hape ville
Miscellaneous
14,160
9
134
123
48
37
Total
14,511
Houston: Miscellaneous...
Gilmer: Miscellaneous.-
7
Glynn:
Brunswick
Miscellaneous
294
15
Total
309
Gordon:
Calhoun . _
Miscellaneous
29
5
Total
34
Grady:
Cairo
Miscellaneous.
30
9
Total
39
Greene:
Greensboro
Union Point
Miscellaneous.. _
._
Total
Gwinnett:
Buford
Lawrenceville
M iscellaneous
24
6
3
33
. ._
34
16
32
Total
34
5
6
Total
45
Jasper:
Monticello
Miscellaneous
17
15
Total
32
Jeff Davis: Hazelhurst
Total
38
Hall:
Gainesville __
New Holland
Miscellaneous
_._
Total
173
4
184
Hancock:
Sparta
Miscellaneous __
22
5
Total .
27
Haralson:
Tallapoosa .
Miscellaneous.
12
3
.
.
15
Harris: Miscellaneous
Hart: Hart well
Heard: Miscellaneous
23
12
1
Henry:
McDonough
Miscellaneous
15
11
Total
26
25
Jefferson:
Louisville
.
Wadley
Wrens
Miscellaneous
Total
39
Jenkins:
Millen
Miscellaneous
50
5
Total
55
Johnson:
Wrights ville
Miscellaneous
14
1
Jones: Miscellaneous
16
22
34
Jackson:
Commerce
Jefferson
Miscellaneous
82
Habersham:
Cornelia
Miscellaneous
Number
of returns
Irwin:
Ocilla
M iscellaneous
Total
Total
Total
County and city
Lamar:
Barnesville
Miscellaneous
Total
15
~12
48
5
53
6
Lanier: Miscellaneous
Laurens:
Dublin
Miscellaneous..
Total
Lee: Miscellaneous
Liberty: Miscellaneous...
Lincoln: Miscellaneous...
Long: Miscellaneous
Lowndes:
Valdosta
Miscellaneous
Total
Lumpk'n: Miscellaneous.
McDuffie:
Thomson
Miscellaneous
Total
Mclntosh: Miscellaneous
103
6
109
5
20
13
9
287
14
301
3
28
1
29
~28
199
STATISTICS OP INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
GEORGIA—Continued
Number
of returns
County and city
Number
of returns
C o u n t y and city
Pike: Miscellaneous
Macon:
18
58
6
Montezuma
Miscellaneous
Total
82
Madison:
Comer
Miscellaneous
6
18
Total
Marion:
13
2
15
Total
Meri wether:
Alanchester _ __ .
Miscellaneous
31
18
49
Total
8
3
Miller: Miscellaneous...
Milton: Miscellaneous
Mitchell:
Camilla
22
25
5
Miscellaneous
25
Polk:
Aragon
Cedartown
Rockmart
Miscellaneous
3
121
30
4
Total_
158
Pulaski:
H a w k i n s v i l l e . - -Miscellaneous... .
35
2
_.
Total..
„
Putnam: E a tonton
Quitman: Miscellaneous
Rabun: Miscellaneous.
Randolph:
Cuthbert.-Shellman. _
Miscellaneous
Total
37
22
1
15
—
35
13
5
53
Richmond:
Augusta
Miscellaneous..
1,587
11
_
Total
1,598
—
52
Total
Monroe:
51
3
M iscellaneous.
Total-_
54
r
13
Montgomery: Miscellaneous
Morgan:
Madison
24
1
25
Total
6
Muscogee:
Columbus.
Miscellaneous
Total
Newton:
Covington
Porterdale .._
A [iscellaneous
1,342
1, 349
_.
Total
Pickens* Miscellaneous
Pierce:
Blackshear
Miscellaneous
Total
13
2
Schley Miscellaneous.
12
15
Screven:
Svlvania.
Miscellaneous.
__
Total
14
14
28
10
Seminole: Donalsonville.
Spalding:
Griffin
251
Total
258
Stephens:
Toccoa
Miscellaneous
35
1
5
Total
Oconee: Miscellaneous
Oglethorpe: Miscellaneous
Pauldinsz* Dallas
Peach:
Fort Vallov
Miscellaneous
•
Rockdale:
Conyers
Miscellaneous
Total
82
12
7
.__
—.
76
8
84
37
Total
36
Stewart:
Richland
Miscellaneous
11
24
Total
35
Sumter:
Miscellaneous
Total
.._
195
14
209
32
Talbot:
Talbotton
Miscellaneous
26
2
39
Total
28
200
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
GEORGIA—Continued
County and city
Taliaferro: Miscellaneous..
Tattnall:
Glenn ville
Miscellaneous,
Total.
Number
of returns
25
Taylor: Miscellaneous,.
Telfair:
McRae
Miscellaneous
Total
Terrell:
Dawson
Miscellaneous..
Total
Thomas:
Boston
Meigs__
__.
Thomasville.-.
Miscellaneous..
Total
40
8
3
264
5
280
Tift:
Tifton
Miscellaneous..
Total .
90
Total
Towns: Miscellaneous.
Treutlen: Soperton
Troup:
Hogans ville
Lagrange
West Point
Miscellaneous
Total .
Turner:
Ashburn
Miscellaneous..
Total _
59
15
263
116
2
396
Twiggs: Miscellaneous..
Upson:
Thomaston
Miscellaneous
12
TotaL.
Walker:
La Fayette
Rossville..
Miscellaneous-
92
Total.
Number
»f returns
Walton:
Monroe
Social Circle. _.
Miscellaneous..
45
10
Total.
58
Ware:
Way cross
Miscellaneous..
272
13
Total-
285
Warren:
Warrenton
Miscellaneous..
19
Total.
28
Washington:
Sandersville
Tennille
Miscellaneous..
46
22
10
Total .
78
Wayne:
Jesup
Miscellaneous-
Toombs:
Vidalia
Miscellaneous-
County and city
Total.
Webster: Miscellaneous..
Wheeler: Miscellaneous..
White: Miscellaneous
10
46
1
2
10
Whitfield:
Dalton
Miscellaneous..
155
4
Total-
159
Wilcox:
Abbeville
Rqchelle
Miscellaneous..
Total .
Wilkes:
Washington
Miscellaneous..
50
5
Total-
55
Wilkinson:
Gordon
Miscellaneous..
10
10
Total
Worth:
Sylvester
MiscellaneousTotal
State total.
20
25
7
32
32,921
201
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
HAWAII
I Number :
of returns
County and city
Hawaii:
Hilo
MiscellaneousTotal-Honolulu;
Honolulu
Miscellaneous..
h Kauai: Miscellaneous.
411 <
'
410 i, Maui:
Wailuku.
821
Miscellaneous..
391
Total
510
5,726
Total _
Number
of returns
County and city
166
344
State total...
8,047
6,325
IDAHO
Ada:
Boise
Meridian
Miscellaneous.
1,277
24
20
1,321
Total
Adams: Miscellaneous.
Total
Bannock:
Pocatello—
M iscellaneous
Total-
962
60
1,022
Bear Lake:
Montpelier
Paris
Miscellaneous..
Total..
95
Benewah:
St. Maries
Miscellaneous..
Total-
120
Bingham:
Blackfoot
Fort Hall
Shelley
Miscellaneous..
Caribou: Miscellaneous.,
1
j
27
33
1
176
217
52
i
445
i
56
Cassia:
Burley
Oakley
Miscellaneous
147
11
10
Total-
168
Clark: Miscellaneous
Clearwater: Miscellaneous.
Custer: Miscellaneous
Elm ore:
Glenns Ferry
Mountain Home
Miscellaneous..-
21
119
64
73
56
8
Total..
Franklin:
Preston
Miscellaneous.
Total _
181
Blaine:
Hailey.
Miscellaneous
34
31
.._
Total.Boise' Miscellaneous
Butte: Miscellaneous-.
Camas: Miscellaneous,
Canyon:
Caldwell
Nampa
Miscellaneous
.-_._-
Bonner:
Sandpoint
Miscellaneous..
Total
Bonne ville:
Idaho F a l l s . . . .
Miscellaneous..
23
Fremont:
Ashton
St. Anthony._.
Miscellaneous..
40
64
17
Total .
121
65
23
151
69
220
469
8
Total .
Boundary:
Bonners Ferry.
Miscellaneous..
Total _
Total
22
1
68
Gem:
Emmett
Miscellaneous..
Total
66
Gooding:
Gqoding
Miscellaneous..
58
35
Total-
93
Idaho:
Grange ville
Miscellaneous..
82
95
Total
202
STATISTICS OF INCOME
TABLE 11.—-Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
IDAHO—Continued
Number
of returns
County and city
Jefferson:
Rigby
Miscellaneous.
30
27
Number
if returns
County and city
Nez Perce:
Lewiston
Miscellaneous..
501
36
Total
Total
Jerome:
Jerome
Miscellaneous-
93
Total
Kootenai:
Cqeur d'Alene_
Miscellaneous. .
267
144
Total
Latah:
Moscow
Potlatch
Miscellaneous.
196
81
147
Total _
424
Lemhi:
Salmon
Miscellaneous..
537
Oneida: Malad City
Owyhee: Miscellaneous,
Payette:
Payette
Miscellaneous
35
33
96
31
Total
Power:
American Falls...
Miscellaneous
127
38
7
45
Total
Shoshone:
Kellogg
Mullan
Wallace
_.
Miscellaneous..
334
233
418
261
1,246
Total
Total
86
104
Lewis: Miscellaneous.
Lincoln*
Shoshone
Miscellaneous
Total
Madison:
Rexburg
Miscellaneous..
Teton: Miscellaneous.
Twin Falls:
Buhl....
Filer
Twin Falls
Miscellaneous
24
157
46
460
90
Total _
69
Total
Minidoka:
Rupert..
Miscellaneous..
92
753
Valley: MiscellaneousWashington :
Weiser
M iscellaneous
Total _
66
120
13
133
Miscellaneous for State: Residents of
other States
Total.
State total-
108
205
9,808
ILLINOIS
Adams:
Clayton
Quincy
Miscellaneous
_.
Total
1,424
Alexander:
Cairo
Miscellaneous
474
28
Total _
Bond:
Greenville
Miscellaneous
Total
Boone:
Belvedere
Miscellaneous _
Total
13
1,337
74
502
_
94
12
106
193
25
218
Brown:
Mount Sterling. Miscellaneous
Total
Bureau:
Cherry
Depue
Ladd
Princeton
Spring Valley,
Miscellaneous . . .
Total..
Calhoun: Miscellaneous
Carroll:
Lanark
Mount Carroll.
Savanna
Miscellaneous
Total
38
12
50
__
__ _
65
14*
213
103
175
571
41
37
63
184
52
336
203
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
ILLINOIS—Continued
County and city
Number
of returns
Cass:
Ashland
__.
Beardstown
Virginia
Miscellaneous..
Cook—Continued.
La Grange
Lansing
Leinont
Lyons
May wood
Melrose Park
Morton Grove
Mount Greenwood
Niles
Oak Park
Palatine
Park Ridge
Phoenix
Ri verdale
River Forest
Riverside
South Holland
Spceialville
TotaLChampaign:
Champaign
Kantoul
Urbana
Miscellaneous..
Total
Christian:
Assumption
Kincaid
Morrison ville..
Pana
Stonington
Taylor ville
Miscellaneous..
Total _
Clark:
Casey
Marshall
Martinsville...
Miscellaneous-.
563
Total
Clay:
Flora
Miscellaneous..
124
107095—30
Total
Crawford:
Oblong
Palestine
Robinson
Miscellaneous..
Total
De Kalb:
De Kalb
Genoa
Sandwich
Sycamore
Miscellaneous,.
Total
Coles:
Charleston
Mattoon
Oakland
Miscellaneous..
159
553
18
23
753
163
275
233
90
240,
1,
3,
_. _ _.
Steger. (See Will County.)
Summit
Western Springs
Wilmette
Winnetka
M iscellaneous
Total.......
Cumberland:
Greenup
Neoga
Miscellaneous..
Total
Clinton:
Beckemeyer
Breese
Carlyle
New Baden
Trenton
Miscellaneous..
Total _
Cook:
Argo
Arlington Heights
Barrington
Belle wood
Berwyn
Blue Island
Brookfield
Calumet City
Chicago
Chicago Heights. .
Cicero
Des Plaines
Dolton
Elmwood P a r k . . .
Evanston
Forest Park
Glencoe
Gross Point
Harvey
Homewood
Kenil worth
County and city
Total.
De Witt:
Clinton
Farmer C i t y . . .
MiscellaneousTotal
Douglas:
Arcola
Newman
Tuscola
Villa Grove
Miscellaneous..
Total
Du Page:
Downers Grove.
Elmhurst
Glen Ellyn
Hinsdale
Lombard
Naperville
West Chicago...
Wheaton
Miscellaneous.._
Total.
Number
of returns
1,944
101
174
144
1,774
309
148
1
19
9, 853
137
1,283
3
99
1, 358
970
10G
1
79
340
2,322
1,905
2,343
288, 717
32
202
23
19
20
48
338
25
95
192
84
260
74
44
378
613
1,097
823
924
335
347
205
802
674
5,820
204
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
ILLINOIS-Continued
County and city
Edgar:
Chrisman
Paris
Miscellaneous..
Total.
Number
of returns
40
315
90
Total
319
28
2
33
Total
26
104
20
Total.
150
Fayette:
St. Elmo
Vandalia
Miscellaneous..
6
75
32
Total.
113
Ford:
Gibson City...
Paxton
Miscellaneous..
Hancock:
Augusta
Carthage...
Dallas City
Hamilton...
La H a r p e . . .
Warsaw
Miscellaneous
13
107
20
44
36
39
60
Total
319
Hardin:
Elizabethtown
Rosiclare
Miscellaneous
20
3
Total
Total.
29
Henderson: Miscellaneous
Franklin:
Benton
Buckner
Christopher
Orient
...
Royalton
_
Sesser
West Frankfort.
Zeigler
Miscellaneous—_
Henry:
Cambridge
Galva
Geneseo
__
Kewanee
Miscellaneous
Total.
Fulton:
Astoria
Canton
__.
Cuba
Farmington
Lewistown
St. David
Vermont..
MiscellaneousTotal.
892
43
49
53
34
140
156
Total
Jefferson:
Mount Vernon
Miscellaneous
Greene:
Carrollton
Greenfield
Roodhouse
White Hall.—.
Miscellaneous265
50
114
132
499
97
Total
Total
Jasper:
Newton
Miscellaneous
Total.
_.
62
Iroquois:
Gilman
Milford
Onarga
Sheldon
Watseka
Miscellaneous
Total
Jackson:
Carbondale
Murphysboro
Miscellaneous..
Gallatin:
Equality
Ridgway
ShawneetownMiscellaneous-
38
190
5
Hamilton:
McLeansboro
Miscellaneous
Total
Effingham:
Altamont
Effingham
Miscellaneous..
Total.
Grundy:
Coal City.
Morris
South Wilmington
Miscellaneous
Number
of returns
445
Edwards:
Albion
Miscellaneous-
County and city
...
475
200
178
78
456
38
7
45
194
11
Total.
Jersey:
Jersey ville
Miscellaneous
205
Total
158
142
16
205
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
ILLINOIS—Continued
Number
of returns
County and city
Lawrence:
Bridgeport
Lawrenceyille...
St. Francisville..
Sumner
_
To Daviess:
East Dubuque
Galena
Stockton
Warren
Miscellaneous
Total
-
Kane:
Aurora
Batavia
Carpentersville
Dundee
East Dundee
Elgin
Geneva
St. Charles
West Dundee
Miscellaneous
50
233
14
Total.
305
Lee:
Johnson: Miscellaneous
Total
Number
of returns
County and city
Amboy
Dixon
50
424
107
Miscellaneous..
-.
_
-
Total.
-
—
Kankakee:
Bradley
,Kankakee
Manteno
Momence
St. Anne
Miscellaneous
--
__.
Total
1,064
Kendall:
Piano
Miscellaneous
Total
Knox:
Abingdon
Galesburg
Knoxville
Miscellaneous
„__.
_.
Total
La Salle:
Earlville...
La Salle.
Marseilles
Mendota
Oglesby
Ottawa
Peru
Seneca
Streator
Utica.
Miscellaneous
Total
'...
5,527
_.
43
133
108
49
291
155
328
57
83
Total.
McDonough:
Blandinsville..
Bushnell
Colchester
Macomb
Miscellaneous..
267
33
Total
McHenry:
Crystal Lake...
Harvard
McHenry
Marengo
Woodstock
Miscellaneous..
277
134
96
72"
215
304
Total.
McLean:
Bloomington...
Chenoa.
__.
Le Roy
Lexington
Normal
Miscellaneous..
Lake:
Barrington. (See Cook County.)
Highland Park
_
High wood
_
Lake Forest
Libertyville
North Chicago
Ravinia
Waukegan
Zion.
_
Miscellaneous
_.
Total.
581
Livingston:
Chatsworth
Dwfeht
Fairbury.
Odell
Pontiac.
MiscellaneousTotal.
Logan:
Atlanta
Lincoln
Mount Pulaski..
M iscellaneous. _.
1,098
1, 601
53
50
26
198
269
Total.
Macon:
Decatur
Maroa
Miscellaneous
Total.....
Macoupin:
Benld
Carlinville.
Gillespie
Girard
Mount Olive
Staunton
Virden
Miscellaneous
Total
2,197
2,068
39
96
2,203
_
_
78
150
174
35
78
146
60
80
801
206
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
ILLINOIS—Continued
County and city
Madison:
Alton
Collins ville
East Alton
Edwardsville.
Glen Carbon..
Granite City..
Highland
Livingston
Madison
Troy
Venice
Wood River..
Worden
Miscellaneous
Number
of returns
1,402
238
72
331
11
745
120
17
143
19
37
243
2
117
Total
Marion:
Centralia
Odin
Salem
Sandoval
Miscellaneous
3,497
Total
Marshall:
Henry
Lacon
Toluca
Wenona
Miscellaneous
553
Total
Mason:
Havana
Mason City..
Miscellaneous
209
Total..
Massac:
Brookport
Metropolis
Miscellaneous
218
412
20
County and city
Morgan:
Jacksonville
Waverly
Miscellaneous.
Total
Moultrie:
Lovington
Sullivan
Miscellaneous.
Total
Ogle:
Mount Morris.
Oregon
Polo
Rochelle
MiscellaneousTotaL.
Total
Menard:
Athens
Petersburg
Miscellaneous
Peoria:
A very ville
Barton ville
Chillicothe
Elm wood
Peoria
Peoria Heights
Prince ville
Miscellaneous.
Total
122
108
50
170
74
479
1
26
93
26
4, 493
12
23
68
4,742
Total..
237
134
92
Total
Pope:
Gqlconda
Miscellaneous.
Total
_.
Montgomery:
Hillsboro
Litchfield
Nokomis
Panama
Taylor Spring
Witt
Miscellaneous
Pulaska:
Mounds
Mound C i t y . .
Miscellaneous-
25
60
37
Piatt:
Bement.
Cerro G o r d o . .
Monticello
Miscellaneous.
Total
Total
Total
Putnam:
Gran ville
Miscellaneous.
390
738
173
52
5
7
Total
Monroe:
Columbia
Waterloo
Miscellaneous
Total
617
33
88
Perry:
Duquoin
Pinckneyville_
Tamaroa
Miscellaneous.
Pike:
Barry
Griggsville
Pittsfield
Miscellaneous.
Total
Mercer:
Aledo
Keithsburg
Miscellaneous
Number
of returns
Total
25
273
26
29
107
46
208
14
2
16
63
40
36
139
28
14
STATISTICS OF INCOME
207
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
ILLINOIS—Continued
County and city
Number
of returns
Randolph:
Chester
Coulterville
Percy
Red Bud
Sparta
Tilden
Miscellaneous..
Shelby—Continued.
Windsor
Miscellaneous...
Total.
283
Richland:
Olney
Miscellaneous..
111
3
Total
Hock Island:
East Moline.-.
Moline
Rock Island....
Silvis
Miscellaneous..
224
1,425
1,234
48
119
Total.
3, 050
St. Clair:
Belleville
Dupo
East St. Louis
Freeburg
Lebanon
Lovejoy
Marissa
Mascoutah
National Stock Y a r d s . .
New Athens
O'Fallon
Miscellaneous
Total _
Saline:
Carrier M i l l s . . .
Eldorado
Harrisburg
Miscellaneous..
Total
Sangamon:
Auburn
Divernon
Pawnee
Pleasant Plains.
Riverton
Springfield
Thaye'r
Miscellaneous. __
Total.
Schuyler:
Rush ville
Miscellaneous..
Total.
Scott:
Bluffs
Winchester
Miscellaneous..
Total.
Shelby:
Moweaqua..
Shelbyville..
County and city
,027
02
f, 531
26
53
3
38
39
59
48
92
50
4,028
11
53
253
14
331
Number
of returns
5
38
TotaL
166
Stark:
Toulon
Wyoming
Miscellaneous..
54
44
31
Total
Stephenson:
Freeport
Lena
Miscellaneous..
974
17
45
Total _
Tazewell:
Delavan
East Peoria
Morton
Pekin
Washington
Miscellaneous..
Total
54
29
72
522
66
126
869
Union:
Anna
Jonesboro
Miscellaneous..
109
12
43
Total.
164
Vermilion:
Danville
Georgetown. _.
Hoopeston
Rossville
West ville
Miscellaneous.
Total
Wabash:
M o u n t CarmeL.
Miscellaneous.,.
Total
1,498
66
188
39
79
264
2,134
154
29
183
Warren:
Monmouth
Miscellaneous.-.
292
111
Total.-.
403
158
3, 509
Washington:
Nashville
Miscellaneous..
TotaL
Wayne:
Fair field
Miscellaneous.
62
36
98
49
10
Total
White:
Carmi
Gray ville
Norris City
Miscellaneous..
59
TotaL
97
68
20
208
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
ILLINOIS—Continued
Number
of returns
County and city
Williamson—Continued.
Whiteside:
Fulton
Morrison.
Prophetstown
Rock Falls
Sterling
Miscellaneous
_
_
-
Total
Will:
Braidwood
Joilet
Lockport.
Peotone
Plainfield
Steger
Wilmington
Miscellaneous
Total
Williamson:
Carterville
Creal Springs
Herrin
Hurst
Johnston City
Number
of return s-
County and city
_
__
_-.
_.
_
18
3,105
Total
204
45
Woodford:
58
El Paso
38 ;
209
_
_.
Total
!
Miscellaneous for State: Residents of
other States
State total
530
25.
4, 366
884
Minonk
__-_
Roanoke
Miscellaneous
3,752 j
40
2
178
8
G9
._-
Pecatonica
Rockford
South Beloit
Miscellaneous
G83
_
213
20
M arion
57
Miscellaneous..
80
49 ,
Total
49
413
Winnebago:
35
4,483
57
87
82
62
104
392
268
373, 621
INDIANA
Adams:
Berne
Decatur
Miscellaneous
Cass:
Logansport
Miscellaneous. .
Total
Total
Clark:
Jeffersonville
Miscellaneous..
Allen:
Fort W^ayne.
New Haven
Miscellaneous
Total.
TotaL
Clay:
Brazil
Clay City
Harmony
Miscellaneous..
Bartholomew:
Columbus
Hope
Miscellaneous
Total
Total.
Benton:
Fowler
Miscellaneous
54
55
Total
109
Blackford:
Hartford City
Montpelier
Total
Boone:
Lebanon
Thorntown
Miscellaneous
Total..
Brown: Miscellaneous.
Carroll:
Delphi...
Flora
Miscellaneous
Total....
Clinton:
Frankfort
Miscellaneous..
Total
547
23.
570-
276
59
335
237
15
6
44
302'
316
36
352
Crawford: Miscellaneous..
168 i Daviess:
Washington
28
Miscellaneous..
250
196
Total117
29
36
182
280
Dearborn:
Aurora
Lnwrenceburg..
Miscellaneous..
106
129
7
Total _
242
Decatur:
Greensburg
St. Paul
Miscellaneous..
160
16
17
Total .
193
209
STATISTICS OP INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
INDIANA—Continued
Number
of returns
County and city
De Kalb:
Auburn
Butler
Garrett
Waterloo _ .
Miscellaneous
146
40
159
15
6
Total
366
Delaware:
Albany
Eaton
Muncie
Miscellaneous. __
13
15
1,254
37
Total
1,319
Dubois:
Huntingburg
Jasper
Miscellaneous
83
100
12
Total
195
Elkhart:
Elkhart
Goshen
Nappanee
Miscellaneous
1,255
339
99
70
Total
1 763
Fayette:
Connersville
Miscellaneous
443
8
Total
451
Floyd:
New Albany _
Miscellaneous
741
3
Total
744
Fountain:
Attica
Covington
Veedersburg
Miscellaneous
__
119
31
16
18
Total
184
Franklin:
Brookville
Miscellaneous
71
19
Total
90
Fulton:
Rochester
~M- is cellaneous
91
47
Total
Gibson:
Fort Branch
Oakland City
Owensville
Princeton
Miscellaneous
138
23
67
7
189
37
_. .
. -
Total
Grant:
Fairmount
Gas City
Jonesboro
323
.
31
22
15
Number
of returns
County and city
Grant—Continued.
Marion
National Military Home
Upland
Miscellaneous
594
12
8
19
_
Total
701
Greene:
Bloomfield.
Jasonville
Linton
Worthington
Miscellaneous..
-
49
61
79
19
10
Total
Hamilton:
Arcadia
Noblesville .
Sheridan
Miscellaneous
218
- __
.
_ _
13
142
32
40
Total
227
Hancock:
Foitville
Greenfield
Shirley
Miscellaneous
23
111
5
34
Total
173
Harrison:
Corydon
M is cellaneous
41
13
Total
54
Hendricks:
Brownsburg
Danville
Plainfield
20
66
29
44
-
Total
159
Henry:
Knightsto wn
M^iddletown
Newcastle
Miscellaneous
_
Total
Howard:
Greentown
Kokomo
"M. iscellaneous
Total
Huntington:
Andrews
Huntington
Warren
Total
Jackson:
Brownstown
Crothersville
Rpvmour
Miscellaneous
Total
-
_.
-
53
24
349
44
.--
470
-
13
744
16
-.
773
16
391
14
21
442
. - - - -
27
13
206
26
272
210
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
INDIANA—Continued
County and city
Number
of returns
Jasper:
Remington
Rensselaer
Miscellaneous..
20
100
21
Total _
141
Jay:
Dunkirk
Portland
Redkey
Miscellaneous..
58
102
9
8
Total
Jefferson:
Madison
Miscellaneous..
144
15
Total..
Knox:
Bicknell
Bruceville
Vincennes
Miscellaneous..
43
160
51
12
266
83
3
494
46
626
Total
Lagrange:
Lagrange
Miscellaneous...
Total
Lake:
Crown Point
East Chicago...
Gary
Hammond
Hobart
Lowell
Whiting
M iscellaneous. _
298
8
34
171
85
35
62
97
207
2,515
5, 360
2,721
200
51
1,199
173
Total
La Porte:
La Porte
Michigan City.
Miscellaneous. _
12, 426
Total
Lawrence:
Bedford
Mitchell
Miscellaneous..
1,689
64
1,200
237
6
29
13
17
Total.
1,566
Marion:
Beech Grove._.
Indianapolis
Miscellaneous..
27
17, 825
218
Total
18, 070
_
781
848
62
494
60 !
22 |
Martin:
Loogootee
Shoals
17
10
27
Total
Miami:
Converse
. .
Peru
Miscellaneous
14
432
22
468
Total
Monroe:
Bloomington . . .
Miscellaneous
Total
23
45
57
119
158
15
417
Total
Total
Kosciusko:
Pierceton
Syracuse
Warsaw
Miscellaneous..
Total .
Madison:
Alexandria
Anderson
Elwood
Lapel
Pendleton
Summitville...
Miscellaneous..
Marshall:
Argos..
.
Bourbon
Bremen
Culver
Plymouth
...
Miscellaneous. _
Total _
Jennings:
North Vernon..
Miscellaneous..
Total
Johnson:
Edinburg
Franklin
Greenwood
Miscellaneous..
Number
of returns
County and city
.
. . .
__
757
-
Montgomery:
Crawfordsville
La loga
Miscellaneous
327
27
44
398
Total
Morgan:
Martinsville
Mooresville
Miscellaneous
_
_ .
18
34
25
25
_ .
102
Total
No Me:
Albion
Kendall ville
Ligonier
_ .
Miscellaneous
Total
576 i Ohio* Risin^ Sun
116
30
22
168
Total
Newton:
Goodland
Kentland
Morocco
__ _
Miscellaneous
712
45
-
. .
__ __
28
180
79
34
321
14
211
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contcl.
INDIANA—Continued
County and city
Number
of returns
Rush:
Rush ville
Miscellaneous.
Orange:
French Lick...
Orleans
Paoli
Miscellaneous..
Total
163
9
11
45
17
Scott:
Scottsburg
Miscellaneous.
Total
Total
Total
82
Perry:
Cannelton
Tell City
Miscellaneous..
Total
91
Chesterton
Valparaiso
Miscellaneous..
148
382
59
• Total
589
Posey:
Mount Vernon.
New Harmony.
Wades ville
Miscellaneous..
Total
Total
Kipley:
Batesvilie
Osgooil
Miscellaneous..
Total
35
1045
377
40;
Spencer:
Rockport
Miscellaneous.
68
Starke:
Knox
North Judson.
Miscellaneous.
Total
35
33
55
28
20
-.
103
Steuben:
Angola
Miscellaneous.
92
51
Total
Pulaski:
Winamac
Miscellaneous..
Randolph:
Ridgeville
Union City
Winchester
Miscellaneous..
Total
Shelby:
Shelbyville....
Miscellaneous.
Sullivan:
Dugger
_..
Farmers burg..
Hymera
Shelburn
Sullivan
Miscellaneous.
Total
Total
823
33
4,814
31
S3.
5,784
Total
Porter:
Putnam:
Greencastle
Miscellaneous..
190
46
Total
107
Pike:
Petersburg
Winslow
Miscellaneous..
Total
Number
of returns
Total
St. Joseph:
Mishawaka...
Notre D a m e South Bend._.
Walkerton
Miscellaneous
Owen:
Spencer
_.
Miscellaneous..
Parke:
Mecca
Montezuma
Rockville
Miscellaneous..
County and city
222
27
249
13
97
113
30
253
24
10
5
17
161
31
Total
Switzerland:
Vevay
Miscellaneous.
248
Total
Tippecanoe:
Lafayette
Miscellaneous.
23
Total
18
5
1,151
29
1,180
Tipton:
Tipton
Miscellaneous.
110
24
Total
134
100
11
40
Union:
Liberty
Miscellaneous.
G5
7
151
Total
212
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
INDIANA—Continued
Number
of returns
County and city
Vanderburg:
Evansville
] 1 o well
Miscellaneous,
._
_--
Total
2,813
2
8
2, 823
Verrnillion:
Clinton
Universal .
Miscellaneous ._. __..
Total
Vigo:
Terre Haute
West Terre Haute
Miscellaneous
___
-
183
7*
Washington:
Salem
Miscellaneous..
-
72
233
27
Total . _
Warren:
Williamsport
Miscellaneous
TotalWarrick:
Boonville
Newburg
Miscellaneous
332
31
32
.-
63
-
109
19
10
Total
56
81
56
1,087
64
_
Total--
1,288
Wells:
Bluffton
Miscellaneous
133
42
Total
2,365
Wabash:
North Manchester
Wabash
Miscellaneous
46
10
Total
Wayne:
Cambridge City.Hagerstown..
Richmond
Miscellaneous
203
2,297
39
29
Number
of returns
County and city
White:
Monon
Monticello
Miscellaneous
Total
_.
^
Whitley:
Columbia City
South Whitley
Miscellaneous
Total
. -
Miscellaneous for State: Residents of
other States
State total-
138
175
34
63
46
143
94
30
19
143
796
75,376
IOWA
Adair:
Adair
Greenfield
Miscellaneous..
Total
30
40
39
109
Adams:
Corning
Miscellaneous..
Benton:
Belle P l a i n e . . . .
Vinton
Miscellaneous..
Total
Blackhawk:
Cedar Falls
LaPorte C i t y . .
Waterloo
Miscellaneous,.
Total.
Allamakee:
Lansing
Postville
Waukon
Miscellaneous..
24
50
47
TotaL
128
Madrid
Ogden
Miscellaneous,.
152
1
8
5
14
Bremer:
Sumner
Waverly
Miscellaneous..
Appanoose:
C enter ville
Cincinnati
Moulton
Mystic__
Miscellaneous..
Total.
180
59
49
Total-
108
179
159
23
1,493
33
1,708
Boone:
Total
Audubon:
Audubon
Miscellaneous..
Total-
46
65
Total
Buchanan:
Independence..
Miscellaneous..
Total
337
29
26
. 17
409
37
107
55
199
116
30
146
213
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by countiest cities, and townships, calendar year 1928—Contd.
IOWA—Continued
County and city
Buena Vista:
Alta
Sioux Rapids.
Storm Lake
Miscellaneous __
30
12
142
55
Total
239
Butler:
Clarksville__ _
Greene
Parkersburg __
Miscellaneous
107
Calhoun:
Lake City
Manson
Rockwell Citv
Miscellaneous. _
j
I
I
i
!
!
\
i
42
14
25
16
16
20
64
,
197
909
82
82
Dewitt
Miscellaneous
Total
1,073
40
42 il Crawford:
65 '
Denison
64 |i
Manilla
|
\
!
;
97
23
128
_J
248
!
j
|
i
i
47
146
8
146
:'
347
Miscellaneous
Total
211 j ;
Carroll:
Carroll
Coon Rapids
Manning
Miscellaneous
Total
1 7 5 H Dallas:
24
Adel
47
Perry
107 ;
Woodward
Miscellaneous
Total . .
353 !i
Total
Cass:
Anita.. . . . .
Atlantic
Griswold
Miscellaneous
._
Total
Cedar:
Tipton
Miscellaneous
14 ' Davis:
175
Bloomfield
30 I,
36 !
Miscellaneous
44
255
51
41 i
102 !
.
Total
143
Cerro Gordo:
Clear Lake
Mason City
_
Miscellaneous __
73
723
32
...
Total
828
Cherokee:
Cherokee
Marcus
Miscellaneous
174
34 !
69
Total
.
.
.
..-
__..
277
.
Total
Clarke:
* Osceola
Miscellaneous
_
Total *
Clay:
Spencer
Miscellaneous
Total
Clayton:
Elkader__._
Guttenberg
McGregor
Marquette
Monona
Strawberry Point
Miscellaneous
17 !
Total
25
Clinton:
20
Clinton
45
Total
Chickasaw:
Nashua
New Hampton
Miscellaneous
Number
I of returns
County and city
of returns
._
_.-
—
11
53
17
Decatur:
Lamoni
Leon
Miscellaneous
Total
Delaware:
Manchester
Miscellaneous
248 :
!
:
73
30
;
103
j
i
_.!
978
24
!
1,002
Total.. _
Dickinson:
Spirit Lake
Miscellaneous
J
Total
Emmet:
Estherville....
Miscellaneous
Total
i
29
44
'
73
i
--!
__
-
_.
9
22
19
50
j
'
;
Total
Des Moines:
Burlington._____
Miscellaneous
Dubuque:
Cascade
81
Dubuque.
Dyersville
34 i
Miscellaneous
12
Total
46
170
78
7
Total
.-
24
1, 593
36
40
.--
1,693
—!
[
112
23
I
135
214
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
IOWA—Continued
Number
of returns
County and city
Fayette:
Favette
Oelwein
West Union
Miscellaneous
15
198
29
66
Total
308
Floyd:
Charles City
Nora Springs
Rockford
Miscellaneous
215
23
10
14
Total
202
Franklin:
Hampton
Sheffield.
Miscellaneous
±
91
18
25
Total
50
32
20
81
Total
183
Greene:
Grand Junction _
Jefferson
Miscellaneous
_.
Total
Grundy:
Grundy Center _
Reinbeck
Miscellaneous
Harrison:
Dunlap
Logan
Missouri Valley
Woodbine
Miscellaneous
24
83
56
163
45
19
58
.
Total
122
Guthrie:
Guthrie Center
Panora
Stuart.- __
M iscellaneous
__
Total
19
143
63
Total
70
14
70
53
Total
123
"FTolstpin
63
102
59
Ida:
Ida Grove _ ._
Miscellaneous
Total
224
Iowa:
37
33
30
Williamsburg
M iscellaneous
Total
10ft
Jackson:
Bellevue
Maquoketa.
____
Miscellaneous
30
94
37
161
Colfax
Monroe
Newton
Miscellaneous
113
56
83
102
57
Total
_. _.
Jones:
Anamosa
Monticello
Miscellaneous
.
_
84
Total
_
Total
Total
Johnson:
Iowa City
Miscellaneous
Total
165
Humboldt:
Humboldt
Miscellaneous
31
27
55
_.
92
13
21
39
Total
Howard:
Cresco
Miscellaneous. __
Hancock:
Britt
Garner
Miscellaneous
Bardin:
Ackley
Eldora
Iowa Falls
_
Miscellaneous
251
.
Total
Jefferson:
225 |
Fairfield
Total
42
47
84
41
37
.. _
40
7 !
40 I
Total
60
Jasper:
147
Hamilton:
Jewell
Webster City
..
Henry:
Alount Pleasant
New London
_ ._
W infield
Al iscellaneous
134
Fremont:
Hamburg
Sidney
Tabor
Miscellaneous
Number
of returns
County and city
298 i
Total
33
22
412
84
551
202
10
212
_
545
32
577
43
72
27
142
STATISTICS OF INCOME
215
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928-—Contd.
IOWA—Continued
County and city
Number
of returns
Keokuk:
Keota
Sigourney
What Cheer. _.
Miscellaneous..
Total
Mills:
Glenwood
Malvern
Miscellaneous..
126
Kossuth:
Algona
Miscellaneous..
119
117
Total _
236
Lee:
Fort Madison..
Keokuk
Miscellaneous..
376
489
27
Total.
892
Linn:
Cedar Rapids. _.
Marion
Mount Vernon..
Miscellaneous...
Total _
2,005
60
37
Total .
Lyon:
Rock Rapids...
Miscellaneous..
15V
Total13
254
Total.
295
194
100
12
44
Total
Monona:
Mapleton
Onawa
Miscellaneous..
32
67
Total _
167
Monroe:
Albia
Hiteman
Hocking
Lovilia...
Miscellaneous..
73
2
1
4
10
Total .
90
Montgomery:
Red Oak
Villisca
Miscellaneous..
199
45
35
Muscatine:
Muscatine
West Liberty
Wilton JunctionMiscellaneous
O'Brien:
Hartley
Paullina
Primghar
Sanborn
Sheldon
Miscellaneous..
Total
Mahaska:
New Sharon _
Miscellaneous..
Marshall:
Marshalltown..
State Center. _.
Miscellaneous..
Total
Total _
Total
Madison:
Winterset
Miscellaneous..
Marion:
Knoxville
Melcher.
Pella
Miscellaneous..
Total _
60
62
72
Mitchell:
Osage
__.
Riceville
Miscellaneous..
Total
116
16
Total _
Total .
Number
of returns
2,171
Louisa:
Columbus Junction.
Wapello
Miscellaneous
Lucas:
Chariton
Miscellaneous..
County and city
Osceola:
Sibley
Miscellaneous..
Total
Clarinda
Shenandoah....
Miscellaneous..
35
240
550
45
71
~666
Total
279
453
61
13
43
570
27
33
24
11
91
38
224
53
42
95
103
176
70
349
Palo Alto:
Emmetsburg...
West Bend
Miscellaneous..
53
9
33
Total.
95
216
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, citiesy and townships, calendar year 1928—Contd.
IOWA—Continued
County and city
Number
of returns
Plymouth:
Akron
Kingsley
Le Mars
Remsen
Miscellaneous..
39
35
181
64
45
Total _
364
Pocahontas:
Fonda
Pocahontas
Rqlfe
Miscellaneous..
Total _
Polk:
Des Moines
Valley Junction.
Miscellaneous...
Total.
5,722
113
72
5,907
County and city
Story:
Ames
Nevada
Story City
Miscellaneous..
Number
of returns
233
li
79
Total..
407
Tama:
Dysart
Gladbrook
Tama
Toledo
Traer
Miscellaneous..
27
35
46
35
36
Total.
212
3a
Taylor:
Bedford
Lenox...
_.
Miscellaneous..
43
15
37
Pottawattamie:
Avoca
Council B luffs .
Oakland
Walnut.
Miscellaneous..
Total .
95
54
1,169
54
42
140
Union:
Creston
Miscellaneous..
224
28
Total..
252
Total.
1,459
Van Bur en:
Farmington
Miscellaneous..
4
24
Poweshiek:
Brooklyn
Grinnell
Montezuma
Miscellaneous..
24
139
27
19
Total.
209
Ringgold:
Mount Ayr
Miscellaneous..
Total _
Sac:
Odebolt
Sac City
Miscellaneous..
Total _
57
80
111
248
Scott:
Bettendorf
Davenport
Miscellaneous..
46
2,536
78
Total-
2,660
Shelby:
Harlan
Miscellaneous..
131
80
Total .
211
Sioux:
Alton
Hawarden
Orange City...
Rock Valley...
Sioux Center...
Miscellaneous..
24
83
49
21
37
97
Total..
311
Total..
28
Wapello:
Eddyville
Eldon.
Ottumwa
Miscellaneous-
11
29
651
Total..
700
Warren:
Indianola
Miscellaneous..
72
3a
Total
Washington:
Brighton
Washington....
Miscellaneous..
105
Total .
Wayne:
Corydon
Humeston
Seymour
Miscellaneous..
208
Total..
Webster:
Fort Dodge
Miscellaneous..
58
Total _
Winnebago:
Forest City
Lake Mills
Miscellaneous..
Total
a
133
72
11
10
732
828
47
15
217
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
IOWA—Continued
Number
of returns
County and city
Winneshiek:
Calmar
Decorah
Miscellaneous
22
142
54
Total
218
Woodbury:
Correction ville
Sioux City
Miscellaneous
26
2,594
183
Total
2 803
Worth:
Manly
Number
of returns
County and city
Worth—Continued.
Northwood
Miscellaneous
31
18
Total
91
Wright:
Belmond
Clarion...
Dows.
Eagle Grove
Miscellaneous
Total
._
298
State total
42
37
112
31
100
18
40, 789
KANSAS
Allen:
Humboldt
Iola....
_.
Miscellaneous
Total
270
Anderson:
Garnett
M! iscellaneous
77
29 1
Total
Atchison:
Atchison
Miscellaneous
65
181
6
18
Chase:
Cottonwood Falls ._
Miscellaneous
Total
43
51
_
-—
94
Chautauqua:
Sedan
Miscellaneous
Total
33
44
20
_
97
106
Cherokee:
Baxter Springs
437 '
Columbus
11
Galena
Scammon
Weir
448
West Mineral
Miscellaneous
_
Total
Barber:
Kiowa
Medicine Lodge
65
56
100
._
.
181
103
79
35
23
5
11
437
Total
63
Total
221
Clark:
Ashland
Barton:
Ellinwood
Great Bend
Hoisington
Miscellaneous
89 '
252
132
135
Total
Bourbon:
Fort Scott
Miscellaneous
608
.-.-
Total
Hiawatha
Horton
Miscellaneous
Total
282
._
82
85
48
215
Butler:
Augusta
Douglass
Eldorado
Miscellaneous
Total
266
16
115
29
527
173
---.
844
Miscellaneous
Total
Clay:
Clay Center
Miscellaneous
Total
Cloud'
Clyde
Miscellaneous
Total
Coffey:
TJnrlintrton
Miscellaneous.
Total
Comanche:
Coldwater
Protection
Miscellaneous
Total
.._
43
28
71
141
54
195
16
1S9
61
259
50
38
88
60
27
11
98
218
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
KANSAS—Continued
County and city
Cowley:
Arkansas City.
Winfield
Miscellaneous..
Number
of returns
467
426
41
Total.
934
Crawford:
Arcadia
Arma
Cherokee
Croweburg
Franklin
Frontenac
Girard
Mulberry
Pittsburg
Radley
Miscellaneous..
26
26
19
1
8
21
64
46
618
1
16
Total .
Pecatur:
Oberlin
MiscellaneousTotal
Dickinson:
Abilene
Herington
Solomon
Miscellaneous..
94
238
157
35
105
Total.
Doniphan:
Troy.
Miscellaneous..
Total.
119
Douglas:
Baldwin CityLawrence
Miscellaneous .
23
474
24
Total..
521
Edwards:
Kinsley
Miscellaneous.
146
153
33
Total..
Elk:
Howard
Miscellaneous.
Total.
Ellis:
Ellis
Hays
Miscellaneous.
Total.
Ford:
Dodge City
Miscellaneous
Number
of returns
362
189
Total
Franklin:
Ottawa
Miscellaneous
226
39
Total
265
Geary:
Fort Riley
Junction City
Miscellaneous
30
205
Total
244
Gove: Miscellaneous
Graham: Miscellaneous...
Grant: Miscellaneous
Gray: Miscellaneous
Greeley: Miscellaneous
64
53
39
130
12
Greenwood:
Eureka
M iscellaneous
242
257
Total
499
Hamilton:
Syracuse
Miscellaneous
25
5
Total
30
Harper:
Anthony
Harper
Miscellaneous
94
46
63
Total
203
Harvey:
Halstead
Newton
Miscellaneous
61
430
56
Total
547
Haskell: Miscellaneous
Hodgeman: Miscellaneous
Jackson:
Holton
M iscellaneous
Total
82
76
32
108
Jefferson:
Valley Falls
79 j
M iscellaneous
173
16
Total
106
Jewell:
Mankato
M iscellaneous
40
41
268
Ellsworth:
Ellsworth
Wilson
Miscellaneous.
Total
192
Finney:
Garden City--.
Miscellaneous .
Total
154
18
172
County and city
36
70
Total
Johnson:
Olathe
Miscellaneous
146
Total
232
Kearny: Miscellaneous
30
219
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
KANSAS—Continued
County and city
Number
of return
Kingman:
Kingman
Miscellaneous.
Total..
Kiowa:
Greensburg
Miscellaneous -
County and city
Miami:
Osawatomie
Paola
Miscellaneous..
87
129
16
Total-
232
Mitchell:
Beloit—
Miscellaneous..
129
54
Total _
183
Total.
103
Labette:
Chetopa
.._
Oswego
Parsons
Miscellaneous.
15
37
372
23
Total..
447
Montgomery:
Caney-Cherryvale
Coffeyville
Independence..
Miscellaneous..
24
Total.
Lane: Miscellaneous
Lea ven worth:
Fort Leavenworth
Leayenworth
National Military HomeMiscellaneous
Total..
43
453
2
37
535
Lincoln:
Lincoln.
_
Miscellaneous .
Total..
108
Linn:
La Cygne
Pleasanton
M iscellaneous. .
72
TotalLogan: Miscellaneous..
28
Lyon:
Emporia
Miscellaneous
544
81
Total.
625
McPherson:
Lindsborg
McPherson
Miscellaneous..
91
205
144
Total-
440
Marion:
Florence
Hillsboro
Marion
Peabody
Miscellaneous..
Total .
47
49
119
66
77
Marshall:
Blue Rapids
Frankfort
Marysville..
Miscellaneous
Total.
Meade: Miscellaneous.
107095—30
358
39
38
148
129
15
Number
of returns
81
350
515
17
1,032
Morris:
Council GroveMiscellaneous.-
73
64
Total _
137
Morton:
Elkhart
Miscellaneous..
30
11
Total.
41
Nemaha:
Sabetha..
Seneca
Miscellaneous..
92
43
61
Total .
196
Neosho:
Chanute
Erie..
Miscellaneous-
288
15
21
Total-.
324
_—
Ness: Miscellaneous.
Norton:
Norton
Miscellaneous..
65
42
Total-.
107
Burlingame
Osage City
Miscellaneous..
TotaL
Osborne:
Downs
Osborne
Miscellaneous—
36
53
119
23
46
34
Total-
103
354
Ottawa:
Minneapolis- _
Miscellaneous..
46
53
130
Total _
220
STATISTICS OF INCOME
TABLE 11.—Individual
returns by States and Territories—Number
of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
KANSAS—Continued
County and city
Pawnee:
Lamed
Miscellaneous..
Total.
Phillips:
Phillipsburg...
Miscellaneous..
Total
203
85
County and city
Shawnee:
Topeka
Miscellaneous
Total
Number
of returns
2,533
40
2,573
.
Sheridan: Miscellaneous.
Sherman:
Goodland
Miscellaneous
Total
Pottawatomie:
St. Marys
Wamego
Miscellaneous..
Total-.
200
Pratt:
Pratt
Miscellaneous..
Total.
232
77
Rawlins: Miscellaneous.
Reno:
Haven
Hutchinson
MiscellaneousTotal
Republic:
Belleville
Miscellaneous..
Total.
Rice:
Lyons
Sterling.
Miscellaneous..
Total.
Riley:
Manhattan
Miscellaneous
Total
.
Number
of returns
73
35
744
101
335
102
. .
Rooks: Miscellaneous
Rush: Miscellaneous
Russell:
Russell
Miscellaneous..
Total..
Saline:
Salina
Miscellaneous
Total..
Scott:
Scott City
Miscellaneous..
Total..
437
54
158
105
201
703
65
768
37
Sedgwick:
Wichita
Miscellaneous..
3,835
182
Total.
4,017
Seward:
Liberal.
Miscellaneous..
Total.
143
14
•
35
102
16
118
Smith:
Smith Center.
Miscellaneous..
Total
95
Stafford:
St. John
Stafford..
Miscellaneous..
85
83
94
Total.
Stanton: Miscellaneous.
S tevens: M iseella neous.
Sumner:
CaldwelL
Conway Springs.
Mulyane
Wellington
Miscellaneous
Total.
Thomas:
Colby
Miscellaneous..
TotalTrego:
Wakeeney
Miscellaneous..
Total
Wabaunsee: Miscellaneous..
Wallace: Miscellaneous
Washington:
Washington
Miscellaneous..
Total..
Wichita: Miscellaneous.
Wilson:
Altoona
Fredonia
Neodesha
Miscellaneous
Total
Woodson:
Yates Center
Miscellaneous
Total
Wyandotte:
Bonner Springs..
Kansas City
Rosedale.
_.
Miscellaneous-..
Total
State total
60
35
262
18
41
65
25
28
237
129
484
73
132
43
11
54
103
39
36
93
129
12
91
91
11
202
42
1$
58
40
2,531
24
47
2,642
32,929
STATISTICS OF INCOME
221
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
KENTUCKY
County and city
j Number
I of returns
Adair: Columbia
Allen: Scottsville
Anderson: Lawrenceburg.
Ballard: Miscellaneous....
Barren:
Glasgow
Miscellaneous-
108
7
Total.
115
Bath: Miscellaneous.
33
Total
Boone: Miscellaneous..
13
368
28
Total.
Boyle:
Danville
Miscellaneous..
973
73
3
1,049
293
11
Carroll:
Carrollton
Miscellaneous..
65
13
Total.
78
Carter:
Olive Hill
Miscellaneous..
21
32
Total
53
Christian:
Hopkinsville-..
Miscellaneous..
284
37
Total.
321
Clark:
Winchester
Miscellaneous..
375
25
4
29
Cumberland: Miscellaneous.
30
Breckinridge:
Cloverport
Miscellaneous
Total
46
Bullitt: Miscellaneous
Butler: Miscellaneous
41
2
2,723
Crittenden:
Marion
Miscellaneous
Total
Total.
Galloway:
Murray
Miscellaneous
Total
Total.
Carlisle:
Bardwell
Miscellaneous..
Clay: Miscellaneous.
Bracken:
Augusta
Miscellaneous..
C aid well:
Princeton
Miscellaneous
Total
349
271
754
1,274
75
Total
Total
Breathitt:
Jackson
Miscellaneous
Total
Campbell:
Bellevue
Dayton
Fort Thomas..
Newport
Miscellaneous..
Casey: Miscellaneous.
Total.
Boyd:
Ashland
Catlettsburg...
Miscellaneous..
! Number
;of returns
Total
Bell:
Middlesboro..
Pineville
Miscellaneous..
Bourbon:
Millersburg
Paris
Miscellaneous
County and city
23
23
Daviess:
O wensboro
.
Miscellaneous. _
Total.
£05
17
522
Edmonson: Miscellaneous.
Elliott: Miscellaneous
18
1
Estill:
Irvine..Ravenna
Miscellaneous..
54
84
16
127
Total .
154
58
3
Fayette:
Lexington
Miscellaneous...
115
12
61
Total
2,329
15
2,344
222
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, c alendar year 1928—Contd.
KENTUCKY—Continued
County and city
Number
of returns
Fleming:
Flemingsburg..
Miscellaneous,.
Total-
Total.
MiscellaneousTotal
Gallatin: Miscellaneous..
Henderson:
Henderson
Miscellaneous
Total.
Henry:
Eminence
Miscellaneous..
29
23
134
Total.
52
355
Hickman:
Clinton
Miscellaneous-
361
105
39
1
145
Total.
Hopkins:
Dawson Springs.
Earlington
Madison ville
Mortons Gap
Miscellaneous
Jackson: Miscellaneous.
7
•
Total
Grant: Miscellaneous
13,805
Total.
14,374
214
7
Jessamine:
Nicholasville...
Miscellaneous-
Total.
221
Total.
Grayson:
Leitchfield
Miscellaneous34
Green: Miscellaneous
Greenup:
Greenup
Russell
Miscellaneous
23
132
23
Total.
178
22
Hardin:
Elizabethtown.
Miscellaneous..
13
Johnson:
Paintsville
Van Lear
Miscellaneous-
20
8
Total.
118
Kenton:
Covington
Ludlow
Miscellaneous..
2,995
270
116
Total .
3,381
Knott: Miscellaneous.
Knox:
Barbourville
Miscellaneous
Total .
Total.
-
Jefferson:
Louisville
Miscellaneous
Graves:
Mayfield
Miscellaneous
Hancock: Miscellaneous.
38
55
203
6
16
Total.
Qarrard:
Lancaster
Miscellaneous
Total
21
294
7
301
38
Miscellaneous-
Fulton:
Fulton
Hickman
Number
of returns
Hart: Miscellaneous.
Floyd:
Prestonburg_._.
Wayland
Weeksbury
Total
Franklin:
Frankfort
Miscellaneous..
County and city
12
50
7
57
Larue:
Hodgenville
Miscellaneous
Total
11
2
Harlan:
Harlan
Miscellaneous-
153
309
Total.
462
Laurel: London
28
149
18
Lawrence:
Louisa
Miscellaneous
Total
54
20
74
Harrison:
Cynthiana
MiscellaneousTotal
167
\z
223
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
KENTUCKY—Continued
County and city
i Number
| of returns
Lee:
Beattyville
Miscellaneous..
Total.
Metcalfe: Miscellaneous
Monroe: Miscellaneous
Montgomery: Mount Sterling
Morgan: Miscellaneous
Muhlenberg:
Central City
Drakesboro
Greenville. _
Miscellaneous
Leslie: M iscellaneous.
Letcher:
Jenkins
Miscellaneous
Total-
30
Lincoln:
Stanford
MiscellaneousLivingston: Miscellaneous.
Logan:
Russellville
Miscellaneous..
Total.
McCracken: Paducah
McCreary: Miscellaneous..
McLean:
Liyermore
Miscellaneous
Magoffin: Miscellaneous.
Marion:
Lebanon
Miscellaneous
Total.
22
875
19
Nicholas:
Carlisle
Miscellaneous
45
2
-
47
Ohio: Miscellaneous
51
Oldham:
La Grange
39
41
Pendleton:
Falmouth
Miscellaneous
Total
Perry:
Hazard
80
~26
41
15
56
179
80
Miscellaneous
75
183
5
263
25
Total
124
186
Pike:
Hellier
Pikeville
Miscellaneous
318
Total
Powell: Miscellaneous
74
251
23
274
Meade: Miscellaneous..
Menifee: Miscellaneous.
Mercer:
Harrodsburg...
Miscellaneous..
Total.
35
104
Owen: Miscellaneous
Marshall: Miscellaneous.
Martin: Miscellaneous...
Mason:
Maysville
Miscellaneous..
Total.
81
10
74
27
Total
Total
Total.
Madison:
Berea
Richmond
Miscellaneous.
Total
1
3
180
11
192
Miscellaneous
Lyon:
Eddyville
Miscellaneous..
Number
of returns
Nelson:
Bardstown
Miscellaneous
Total.
Total
Total,
_
Total
146
Lewis:
Vanceburg
MiscellaneousTotal.
County and city
121
17
138
Pulaski:
Burnside
Somerset
Miscellaneous
Total..
---.
Robertson: Miscellaneous
Rockcastle: Miscellaneous
Rowan: Miscellaneous.
Russell: Miscellaneous
Scott:
Georgetown
Miscellaneous
Total
Shelby:
Shelby ville
Miscellaneous
Total
19
131
11
161
2
28
25
3
195
5
200
143>
152
224
STATISTICS OF INCOME
:
TABLE 1.1.—-Indiv aal returns by States and Territories—Number of returns
distributed by bounties, cities, and townships, calendar year 1928—Contd.
KENTUCKY—Continued
Number
of returns
County and city
Simpson: Franklin
Spencer: Miscellaneous
Taylor: Campbellsville
41
12
41
Todd:
Elkton
..
Miscellaneous
15
26
Total
Trigg: Miscellaneous
Trimble: Miscellaneous
Union:
Morganfield..
Sturgis..
Uniontown
Miscellaneous..
Warren:
Bowling Green..
Miscellaneous...
_.
C o u n t y a n d city
Washington: Springfield.
W a y n e : Monticello
Webster:
Providence
Sebree
Miscellaneous..
41
Total.
29
3
Whitley:
Cor bin
Williamsburg..
Miscellaneous..
56
Number
of returns
54
2
15
131
70
14
Total...
Wolfe: Miscellaneous.
Woodford:
Versailles
Miscellaneous
Total
State total
215
4
119
44
"163
.
35,367
LOUISIANA
Acadia:
Crowley
Rayne
Miscellaneous..
Total .
Allen:
Elizabeth.
Kinder
Oakdale
Miscellaneous..
Total
Ascension:
Donaldson ville..
Miscellaneous...
Assumption:
Napoleon ville..
Miscellaneous..
Total
Avoyelles:
Bunkie
Marks ville
Miscellaneous..
Bossier:
Bossier
Miscellaneous..
Total _
Caddo:
Oil City
Shreveport
Vivian
Miscellaneous..
Total.
Calcasieu:
De Quincy
Ged
Lake Charles..
Sulphur
Vinton
Westlake
Miscellaneous..
Total _
Claiborne:
Haynesville
Homer
Miscellaneous..
4,792
732
59
74
22
18
56
13
48 | Catahoula:
34 ;j
Jonesville
39 iI
Miscellaneous..
TotaL
Blen ville:
Arcadia
Miscellaneous..
39
4,409
57
287
Total .
62 l| Caldwell: Miscellaneous..
• = !| Cameron: Miscellaneous..
Beaureguard:
DeRidder
Ludington
Merry ville
Miscellaneous..
Total
33
113
Total
Concordia:
Ferriday
Vidalia
Miscellaneous..
Total.
68
27
23
225
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories— dumber of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
LOUISIANA—Continued
County and city
De Soto:
Mansfield
Miscellaneous..
East Baton Rouge:
Baton Rouge
Miscellaneous...
Number j
of returns
170
75
1,645
70
County and city
Lafavette:
Lafayette.-..
Miscellaneous
44
Total
373
La Fourche:
Thibodaux
Miscellaneous
129
79
Total
East Carroll:
Lake Providence..
Miscellaneous
208
~7l9
La Salle: Miscellaneous
114
18
Lincoln:
Ruston
176
27
Miscellaneous
East Feliciana:
Jackson
Miscellaneous..
N u m b or
of returns
Total
Livingston: Miscellaneous.
Total.
92
29
Madison:
Tallulah
Miscellaneous
Total...
More house:
Bastrop..
Miscellaneous
Evangeline:
VillePlatte....
Miscellaneous..
Franklin:
Winnsboro
Miscellaneous..
121
= =
184
Total..
Natchitoches:
Natchitoches
Miscellaneous
Grant:
Colfax...
Miscellaneous..
126
67
Total
Orleans: New Orleans
Ouachita:
Monroe.
West Monroe
Miscellaneous
Total
Iberia:
Jeanerette
New Iberia
Miscellaneous..
Total
Total.
1,161
Plaquemine: Miscellaneous
Pointe Coupee:
New Roads
Miscellaneous
_..
Iberville:
Bayou Goula..
Plaqueraine
White Castle...
Miscellaneous..
Total
Rapides:
Alexandria
Boyce
Glenmora
Lecoinpte
Pineville
Miscellaneous
Total
52
29
57
,
19
25
31
47
32
Red River: Miscellaneous..
Richland:
Alto
Rayville.
Miscellaneous
12
83
60
Jefferson Davis:
Jennings
Lake Arthur
Welsh
Miscellaneous..
Total
Sabine:
Fisher
Peason
Miscellaneous
14
62
Total.
Total
Jackson:
Eros
Miscellaneous..
Total .
Jefferson:
Gretna
Kenner
McDonoghville.
Westwego
Miscellaneous-.
Total-
104
36
37
22
196
Total
226
STATISTICS OF INCOME
TABLE 11.—Individual
returns by Slates and
Territories—Number
of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
LOUISIANA—Continued
Number
of returns
County and city
St. Bernard: Miscellaneous
St. Charles: Miscellaneous
St. Helena: Miscellaneous..
. .
_
63
86
1
St. James:
Lutcher
Miscellaneous
44
60
Total
104
Number
of returns
County and city
Tangipahoa—Continued.
Kentwood
Miscellaneous
Total
16
79
339
Tensas: Miscellaneous
_.
98
St. John the Baptist:
Garyville
Miscellaneous
22
53
Terrebonne:
Houma__
Miscellaneous
Total
Total...
75
Union: Miscellaneous
53
Vermillion:
Abbeville
Gueydan
Miscellaneous
85
28
50
Total
163
St. Landry:
Eunice
Opelousas
Washington
Miscellaneous
51
189
18
74
Total
332
St. Martin:
Breaux Bridge
St Martin ville
25
26
19
Total
St. Mary:
Berwick
Franklin
Morgan
City_
Patterson.
Miscellaneous
Total
70
_
15
97
107
37
24
...
280
St. Tammany:
Covinston
Madison ville
Mandeville
Slidell
Miscellaneous
Total
Tangipahoa:
Amite
Hammond...
Independence
91
12
22
80
27
232
_
.
_ _
158
Vernon:
Fullerton
Leesville
M iscellaneous
3
95
46
-
Total
144
Washington:
Bogalusa
Miscellaneous
Total - —
126
32
----
279
34
313
Webster:
Miscellaneous
185
91
Total
276
1 West Baton Rouge: Miscellaneous
! West Carroll: Miscellaneous
i West Feliciana: Miscellaneous
Winn:
Winnfield
Total-..
40
193
11
State total
55
54
43
82
8
90
36,981
MAINE
Androscoggin:
Auburn..
East Livermore
Lewiston.
Lisbon
Mechanic Falls.
Poland
Turner
Webster
Miscellaneous..
Total...
Aroostook:
Ashland..
Blaine__Bridge water
Caribou
Eagle Lake
Easton...
Fort Fairfield..
Fort Kent
680
79
941
58
50
25
5
18
7
1,863
13
1
7
158
9
32
122
44
Aroostook—Continued.
French ville
Grand Isle
Houlton
Island Falls
Limestone
Madawaska
Mapleton
Mars Hill..
Monticello
Oakfield
Presque Isle
St. Francis..
Sherman
Stockholm
Van Buren
Washburn
M iscellaneous
Total.
2
2
217
7
35
15
6
35
6
3
224
1
5
6
34
22
31
1,037
STATISTICS OF INCOME
227
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
MAINE—Continued
County and city
Cumberland:
Bridgton__
Brunswick
Cape Elizabeth..
Cumberland
Falmouth
..,
Freeport
Gorham
Gray
Harpswell
New Gloucester..
Portland.
Scarborough
South Portland..
Standish
Westbrook
Windham.
Yarmouth
Miscellaneous
Total.
Number
of returns
57
288
200
12
4
47
32
11
6
13
4,309
32
436
15
267
33
54
56
Total.
351
214
17
2
36
8
103
7
69
16
5
130
Total.
607
Kennebec:
Augusta..
Benton
China
Clinton
Gardiner
Hallo well
Monmouth
Oakland.
Randolph
Vassalboro
Waterville
Winslow
Winthrop
Miscellaneous..
614
4
5
20
191
50
5
61
10
15
615
12
66
70
Knox:
Camden
Rockland
Rockport
St. George
Thomaston
Union
Vinalhaven
Warren
Miscellaneous..
Total
Total
Oxford:
Bethel
Dixfield
Fryeburg
Mexico
Norway
Oxford
Paris
Rumford
Miscellaneous..
58
7
22
24
81
212
46
23
36
55
76
16
76
274
89
Total.
133
35
12
55
64
52
Total __
Lincoln:
Boothbay
Boothbay HarborBristol.
Waldoboro
Wiscasset
Miscellaneous
j Number
of returns
5,872
Franklin:
Farmington
Jay__
Phillips
Rangeley
Wilton
Miscellaneous..
Hancock:
Bar Harbor
Blue Hill
Brooksville
Bucksport
Deer Isle
Ellsworth.
Gouldsboro
Mount Desert.
Stonington
Tremont
Miscellaneous .
County and city
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..
Greenville
Guilford..
Milo
Monson
Sangerville
Miscellaneous.. .
115
13
86
43
7
14
40
7
196
23
128
60
3
12
47
2,080
36
82
51
44
44
20
10
10
Total _
297
Sagadahoc:
Bath.
Bowdoinham..
Richmond
Topsham
Miscellaneous..
296
13
34
25
11
Total.
379
Somerset:
Anson
Bingham
Fairfield
Hartland
Madison
Norridgewock..
Pittsfield
Skowhegan
Solon
Miscellaneous..
32
32
70
8
84
7
55
152
4
60
1,738
126
339
20
20
70
11
14
15
20
635
Total
504
228
STATISTICS OF INCOME
TABLE 11.—Individual
returns by States and Territories—Number
of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
MAINE—Continued
Number
of returns
County and cityWaldo:
Belfast
Searsport
Stockton Springs.
Winterport
Miscellaneous
171
18
1
6
59
Total
255
Washington:
Bailey ville
Calais
Cherryfield
Danforth
East Machias
Eastport
Harrington..
Jonesport
Lubec
Machias
Machiasport
Millbridge
Pembroke
Perry
Miscellaneous
Total
42
113
9
16
7
83
10
10
37
29
4
11
4
1
48
Number
of returns
County and city
York:
Berwick
Biddeford
Buxton
Eliot
Hollis
Kennebunk
Kennebunkport.
Kittery
Lebanon..
North Berwick..
Old Orchard....
Parsonsfleld
Saco
Sanford...
South Berwick..
Wells
York
,._..
Miscellaneous,..
36
309
27
12
6
107
45
100
7
33
58
14
220
435
56
54
99
43
Total....
1,661
State total
18,611
424
MARYLAND
Allegany:
Cumberland
Frostburg
Lonaconing
Mount Savage
Westernport
Miscellaneous
_
Total
Anne Arundel:
Annapolis
Miscellaneous
1,578
157
64
36
49
118
2,002
-
708
438
Total
1,146
City of Baltimore
37, 430
Baltimore:
Catonsville
Towson
Miscellaneous
624
342
1,667
Total
2,633
Calvert: Miscellaneous
43
Caroline:
Denton
._
Federalsburg
Miscellaneous
50
52
88
Total
190
Carroll:
Union Bridge
Westminster
Miscellaneous
48
226
175
Total
449
Cecil:
Klkton .
North East
Port Deposit
Miscellaneous
_
137
22
61
218
-
Total
Charles: Miscellaneous
Dorchester:
Cambridge
_
Hurlock
Miscellaneous
_
114
219
14
46
279
Frederick:
Brunswick
Frederick
Miscellaneous
107
570
228
Total
Garrett:
Oakland
Miscellaneous
905
Total
Harford:
Aberdeen
Belair
Havre de Grace
Miscellaneous
112
Total
Howard:
Ellicott City
Miscellaneous
Total
515
62
50
116
106
159
134
132
99
231
229
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
MARYLAND—Continued
Number
of returns
County and city
Kent:
Chestertown
Miscellaneous
_
128
Total
Montgomery:
Chevy Chase
Rockville
Takoma Park
Miscellaneous
194
1,118
208
333
1,050
_
Total
2,709
Prince Georges:
Capitol Heights
_._
Hyattsville
—
Laurel
Mount Rainier
Miscellaneous
16
260
125
142
674
Total
1,217
Queen Anne:
Centerville
Miscellaneous
84
50
Total
St. Marys: Miscellaneous.
134
_
66
Somerset:
Crisfield
Miscellaneous
67
70
Total
137
Number
of returns
County and city
Talb )t:
Easton
St. Michaels
Miscellaneous.
Total.
309
Washington:
Boonsboro
Hagerstown..
Williamsport
Miscellaneous.
18
1,299
58
146
216
27
66
Total
1,521
Wicomico:
Salisbury
Miscellaneous
334
29
Total
363
Worcester:
Berlin
Pocomoke City
Snow Hill
Miscellaneous
53
72
45
49
Total
219
Miscellaneous for the State:
Nonresident aliens and American
citizens residing abroad..
Residents of other States
State total
_
4,618
7,284
65,258
MASSACHUSETTS
Barnstable:
Barnstable
Bourne
Chatham
Dennis
Falmouth_
Harwich
Orleans
Provincetown..
Sandwich
Yarmouth
Miscellaneous..
Total
Berkshire:
Adams.
Cheshire
Clarksburg
_
Dalton
Great Barrington..
Hinsdale
Lanesborough
Lee..
Lenox
New Marlborough.
North Adams
Pittsfield
Sheffield
Stockbridge..
West Stockbridge..
Williamstown
Miscellaneous
Total.
361
147
78
39
302
92
61
95
64
59
1,358
348
36
179
288
26
32
189
147
1
879
2, 550
34
86
19
237
61
5,113
Bristol:
Acushnet
Attleboro
Dartmouth
Dighton
Easton
Fairhaven
Fall R i v e r .
Freetown
Mansfield
New Bedford...
11
North Attleboro
Norton
Raynham
Rehoboth
Seekonk
Somerset. _.
Swansea
Taunton
Westport
Miscellaneous.._
29
1,015
232
70
181
345
2,964
36
284
3, 203
497
113
42
8
24
110
67
I, 365
57
11
Total.
10, 653
Dukes:
Edgartown..
Oak Bluffs
Tisbury
Miscellaneous...
Total
Essex:
Amesbury
Andover
Beverly
46
22
90
9
167
465
760
1, IPS
230
STATISTICS OF INCOME
TABLE 11.—Individual
returns by States and Territories—Number
of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
MASSACHUSETTS—Continued
County and city
Essex—Continued.
Danvers
Essex
Georgetown
Gloucester
Groveland.
Hamilton
Haverhill.
Ipswich...
Lawrence
Lynn
Lynnfield
Manchester
Marblehead
Merrimac
Methuen
Middleton
Nahant
Newbury. _
Newburyport...
North Andover.
Peabody.__
Eockport
Rowley
Salem
Salisbury
Saugus...
_.
Swampscott
Wenham
West Newbury.
Miscellaneous...
Number
of returns
508
54
56
929
54
157
2,204
222
2, 653
5,261
87
206
711
81
601
29
143
55
678
328
699
142
33
2,021
41
397
1,135
70
30
103
Total.
Franklin:
Buckland
Charlemont
Colrain
Deerfield
Erving
Greenfield
Montague
Northfield
Orange
Shelburne
Sunderland
Whately
Miscellaneous.
22,068
Total
1,525
Hampden:
Agawam
Chester
Chicopee
East Longmeadow.
Holyoke
Longmeadow
Ludlow..
Monson
Palmer
Russell
Southwick
Springfield
Westfield
West Springfield . . .
Wilbraham
Miscellaneous
Total.
Hampshire:
Amherst
Belchertown..
Easthampton.
Hadley.
Hatfield
Huntington...
2
2
17
64
11
759
256
63
165
93
17
11
65
123
44
842
53
2,713
502
135
112
269
29
13
8,157
744
481
78
64
County and city
Hampshire—Continued.
Northampton
South Hadley
Ware
Williamsburg
Miscellaneous
Total.
Middlesex:
Acton
Arlington
._
Ashland
Ayer
Bedford
Belmont
Billerica
Cambridge
Chelmsford
Concord
Dracut...
Everett
Framingham
Groton
_.
Holliston
Hopkinton
Hudson
Lexington
Lincoln
Littleton...
Lowell..
Maiden
Marlborough
Maynard
Medford
Melrose
Natick
Newton..
_.
North Reading..
Pepperell
Reading
Sherborn
Shirley
Somerville
Stoneham
Stow..
Sudbury
Tewksbury
Townsend
Tyngsborough..
Wakefield
Waltham
_.
Watertown
Wayland
Westford...
Weston
Wilmington
Winchester
Woburn
Miscellaneous-..
Total.
Nantucket: Nantucket.
Norfolk:
Avon
Bellingham..
Braintree
Brookline
14, 359
Canton
Cohasset
Dedham
20
Foxborough..
261
Franklin
41
Holbrook
44
Medfield
34
Medway.---
Number
)f returns
1,381
306
249
47
93
2,762
117
2,910
110
147
121
2,203
131
6,949
198
540
57
1,510
1,325
174
124
97
300
776
129
67
3,194
3,423
502
221
3,156
2,293
664
8,457
50
85
687
61
45
5,386
463
41
65
33
34
18
801
1,532
2,250
152
84
313
129
1,703
850
65
54,742
—:
256
60
21
845
9,116
349
285
900
140
342
104
52
126
231
STATISTICS OF INCOME
TABLE 11.—Individual
returns by States and Territories—Number
of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
MASSACHUSETTS-Continued
County and city
Norfolk—Continued.
Millis
Milton
Needham
Norfolk
Norwood
Plainville
Qainey
Randolph
Sharon..
Stoughton
Walpole
Wellesley
Westwood
Weymouth
Wrentham
Miscellaneous
Total.
Plymouth:
Abington
Bridgewater
Brockton
Duxbury
East Bridgewater._.
Hanover
Hanson
Hingham
Hull
Kingston.
Lakeville
Marion...
Marshfield
Mattapoisett
Middleborough
Norwell
Pembroke
Plymouth
_.
Rochester
Rockland
Scitutate
Wareham.
West BridgewaterWhitman
M iscellaneous
Total
Suffolk:
Boston
Chelsea
Revere
Winthrop.
Total
Number
of returns
1,698
866
50
782
51
4,175
223
230
1,455
122
800
100
115
23,754
246
194
2,536
93
115
140
45
578
86
65
6
102
94
57
307
47
40
690
15
324
224
197
67
295
51
6,614
47, 873
1,331
1,169
1,565
51, 938
County and city
Worcester:
Ashburnham
Athol
Auburn
Barre
Blackstone
Brookfield....
Carlton
Clinton
Douglas
Dudley..
Fitchburg
Gardner
Grafton
Hardwick
Harvard.
_.
Holden
Hopedale
Hubbardston
Lancaster. __
Leicester
Leominster
Lunenburg
Milford.
Millbury
Millville—.
Northboro
Northridge
North Brookfield.
Oxford...
Rutland
Shrewsbury
Southboro
Southbridge
Spencer
Sterling..
Sturbridge
Sutton
Templeton. _
Upton
Uxbridge
Warren
Webster
Westboro
West Boylston....
West Brookfield._
Westminster
Winchendon
Worcester
Miscellaneous
Total
Residents of other StatesState total.
Number
of returns
67
444
64
90
44
52
30
354
59
41
1,516
716
175
34
68
109
121
11
80
145
754
36
602
271
59
89
227
97
79
57
232
137
517
189
31
37
27
77
36
210
73
417
167
4
43
28
189
9,614
161
18, 670
1,580
215, 559
MICHIGAN
Alcona: Miscellaneous.
Alger:
Munising
M iscellaneous
Total
Allegan:
Allegan
Otsego
Plainwell
Miscellaneous
Total
49
103
23
126
125
83
79
162
~449
Alpena:
Alpena..
M iscellaneous
465
Total
471
Antrim:
Mancelona
Miscellaneous
43
60
Total
103
Arenac: Miscellaneous
59
232
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
MICHIGAN—Continued
County and city
Number
of returns
Chippewa:
Sault Ste. MarieMiscellaneous
Baraga:
Baraga
L'Anse.
M iscellaneous _
Total..
151
Barry:
Hastings
Nashville
Miscellaneous.
142
30
58
Total..
230
Bay:
Bay City
Essexville
Miscellaneous.
1,519
32
58
Total..
1 609
Benzie:
Frankfort
Miscellaneous .
68
46
Total..
114
Berrien:
Ben ton Harbor.
Berrien Springs.
Buchanan
Niles
New Buffalo
St. Joseph
Three Oaks
Watervliet
Miscellaneous...
Total.
Branch:
Bronson
Coldwater
Quincy_Union City
Miscellaneous. _
Total.
733
40
155
466
45
418
56
56
154
2,123
54
219
23
29
7
332
Calhoun:
Albion
Battle Creek...
Homer
Marshall
_.
Miscellaneous..
285
2,368
39
188
42
Total.
2,922
Cass:
Cassopolis
Dowagiac
Marcellus
Miscellaneous..
52
229
27
16
Total .
324
Charlevoix:
Boyne City
Charlevoix
East Jordan....
Miscellaneous..
Total.-
194
Cheboygan:
Cheboygan
M iscellaneous..
127
50
Total.
177
County and city
Number
of returns
361
Total.
397
Clare:
Clare
Miscellaneous..
53
17
Total.
70
Clinton:
Ovid...
St. Johns
Miscellaneous..
24
122
75
Total
Crawford:
Grayling
Miscellaneous..
Total.
221
58
64
Delta:
Escanaba
Gladstone
Wells
Miscellaneous,.
476
112
18
152
Total
Dickinson:
Iron Mountain..
Norway
Vulcan..
Miscellaneous...
758
-,,:
504
74
19
51
Total
Eaton:
Bellevue
Charlotte
Eaton Rapids..
Grand Ledge...
Miscellaneous..
648
Total.
Emmet:
Harbor Springs.
Pellston
Petoskey—
Miscellaneous...
463
Total..
Genesee:
Clio
Fenton..
Flint
,
Flushing
Mount Morris .
Miscellaneous. _
25
177
96
110
55
91
16
250
34
391
42
107
7,381
58
72
183
Total.
Gladwin:
Gladwin
Miscellaneous. _
7,843
Total.
Gogebic:
Anvil Location_
Bessemer. _
Ironwood
Wakefield
Miscellaneous. _.
55
Total.
46
6
122
552
54
55
789
233
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
MICHIGAN—Continued
County and cityGrand Traverse:
Traverse City..
Miscellaneous..
Number
of returns
372
37
Total _
Gratiot:
Alma..
Ithaca
St. Louis
Miscellaneous.
County and city
Number
of returns
Iron:
Amasa
Caspian
Crystal Falls..
Iron River
Stambaugh
Miscellaneous..
7
23
88
216
55
30
Total.
419
Total-
372
Isabella:
Mount Pleasant.
Miscellaneous
Hillsdale:
HillsdaleJonesyille
Reading
Miscellaneous..
191
24
20
55
Jackson:
Jackson
Miscellaneous..
Total.
290
Total .
2,845
Kalamazoo:
Kalamazoo
Vicksburg
Miscellaneous..
2,907
40
77
Hough ton:
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..
Total
Ingham:
East Lansing..
Lansing.
Leslie
Mason
Williamston__.
Miscellaneous..
Total.
Ionia:
Belding
Ionia
Lake Odessa...
Lyons
Portland
Miscellaneous..
Total.
Iosco:
East Tawas
Tawas City....
Miscellaneous..
Total
Total.
4
7
251
16
12
245
269
40
5
76
180
13
12
2
39
1,171
187
157
Total.
3,024
Kalkaska:
Kalkaska
Miscellaneous..
18
4
Total-
22
Kent:
Cedar Springs.
Grand Rapids.
Lowell
--.
Rock ford
Sparta
Miscellaneous..
27
10,327
88
85
81
259
Total.
295
155
3,268
13
88
28
100
3,652
138
49
10,867
Keweenaw:
Mohawk
Miscellaneous..
13
26
Total.
39
Lake: Miscellaneous.
Lapeer:
Almont
Imlay City
Lapeer
Miscellaneous
..
Total-.
Leelanau: Miscellaneous..
33
64
138
95
330
48
Lenawee:
Adrian.
Blissfleld
Clinton
,
Hudson
Morenci
Tecumseh
Miscellaneous..
531
52
38
64
49
87
73
Total.
894
234
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
MICHIGAN—Continued
County and city
Livingston:
Fowlerville
Howell
Miscellaneous..
Total.
Number
of returns
33
179
91
Total.
81
Montcalm:
Carson City...
Greenville
Howard City..
Miscellaneous..
Total
Mackinac:
St. Ignace
Miscellaneous..
Total.
Montmorency: Miscellaneous..
150
Macomb:
Halfway
Mount Clemens .
New Baltimore. _
Richmond
Romeo
Roseville
Utica__
Miscellaneous—
Total .
Manistee:
Arcadia
Manistee
Miscellaneous,.
1,573
258
34
300
Marquette:
Champion
Gwinn
Ishpeming
Marquette
Negaunee
Republic
Miscellaneous..
309
624
169
14
46
1,179
Mason:
Ludington
Scottville
Miscellaneous..
279
17
15
Total.
311
Mecosta:
Big Rapids
Miscellaneous..
149
42
Total.
191
Menominee:
Hermans ville..
Menominee
Miscellaneous..
18
327
38
Total.
383
Midland:
Midland
Miscellaneous..
302
27
Total
Missaukee: Miscellaneous..
Muskegon:
Montague
Muskegon
Muskegon Heights.
Whitehall
,
Miscellaneous
Total.
Total.
Total.
Monroe:
Dundee
Monroe
Miscellaneous-
303
Luce:
Newberry
Miscellaneous..
Total .
County and city
329
27
Newaygo:
Fremont
Newaygo
Miscellaneous..
Total.
Oakland:
Berkley
Birmingham
Clawson
Farmington
Ferndale
Holly
Milford..
Orion
Oxford
Pleasant Ridge..
Pontiac
Rochester..
Royal Oak
M iscellaneous. _.
Total.
Oceana:
Hart
Pentwater
Shelby
Miscellaneous..
Total.
Ogemaw:
West Branch...
Miscellaneous..
Total..
Number
of returns
32
765
101
36
174
15
117
342
26
12
1,906
125
46
56
2,145
71
39
29
139
46
1,229
47
164
97
53
104
231
2,947
205
1,368
7,635
10
36
128
42
23
65
Ontonagon:
Greenland
Ontonagon
Rockland
Miscellaneous..
Total.
134
Osceola:
Evart
Reed City
Miscellaneous..
Total
38
48
26
112
4
82
235
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
MICHIGAN—Continued
County and city
Number
of returns
Number
of returns
County and city
Shiawassee:
Corunna
Durand
Owosso
Miscellaneous
22
123
455
77
Total.
Total
677
Ottawa:
Coopers ville....
Grand Haven..
Holland
Spring Lake—.
Zeeland
Miscellaneous..
Tuscola:
Caro
CassCity
Vassar
Miscellaneous
Oscoda: Miscellaneous.
10
Otsego:
Gaylord_.
Miscellaneous
29
359
678
66
143
82
1,357
Total.
Presque Isle:
Onaway
Rogers City
Miscellaneous..
14
108
23
145
Total
Roscommon: Miscellaneous..
?inaw:
Carrollton.
Chesaning
Frankenmuth..
Saginaw
St. Charles
Miscellaneous..
1
45
37
3, 089
48
113
Total.
3, 333
St. Clair:
Algonac
Marine C i t y . .
Marysville
Port Huron
St. Clair
Yale
Miscellaneous..
116
159
22
1,288
200
47
76
1,S
Total.
St. Joseph:
Constantine...
Sturgis
Three Rivers..
Miscellaneous.
44
290
277
85
Total.
Sanilac:
Croswell
Marlette
Sandusky
Miscellaneous..
Total.
Total
275
47
74
66
32
96
219
75
Total
609
Washtenaw:
Ann Arbor
Chelsea
Manchester
Milan
Saline
Ypsilanti
Miscellaneous
_
Total
1, 751
61
22
75
39
573
40
2,561
Wayne:
Brightmoor
Dearborn
Detroit
Ecorse
Fordson (formerly Springwells)
Grosselle
_.
Grosse Pointe
Hamtramck
Highland Park
_
Lincoln Park
Northville
_
Plymouth
_
River Rouge
_..
Trenton
Wayne.
Wyandotte
Miscellaneous
.Total
State total
16
113
39
41
82
Van Buren:
Bangor
Decatur.
Hartford
Lawton
Paw Paw
South Haven
Miscellaneous
5
1,201
91,427
229
531
111
2,001
541
4,153
130
155
369
402
152
253
1,084
486
103,230
290
314
Miscellaneous for State:
Residents of other States
_.
Nonresident aliens and American
citizens residing abroad
Total.
_._
Wexford:
Cadillac
Miscellaneous
Total
Schoolcraft:
Manistique
Miscellaneous..
107095—30
_
_
630
580
179,886
236
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
MINNESOTA
County and city
Number
of returns
Aitkin:
Aitkin
MiscellaneousTotal.
60
Anoka:
Anoka.
Miscellaneous..
Total.
Becker:
Detroit Lakes..
Frazee
Miscellaneous..
94
117
16
25
Number
of return^
Clay:
Barnesville
Moorhead
Miscellaneous-
21
201
97
Total.
319
Clearwater: Miscellaneous.
Cook: Miscellaneous
22
8
Cottonwood:
Mountain Lake.
Windom._
M iscellaneous
14
63
30
Total.
107
176
38
Crow Wing:
Brainerd
Crosby
Irqnton.
Miscellaneous..
226
50
21
49
35
Dakota:
Farmington
Hastings
South St. Paul.
Miscellaneous..
Total.
158
Beltrami:
BemidjL.
Miscellaneous..
Total
Total.
Benton:
Sauk Rapids...
Miscellaneous..
Total.
County and city
Big Stone:
Grace ville
Ortonville
Miscellaneous..
346
22
64
305
.86
Total .
477
Dodge:
Kasson
Miscellaneous-
28
50
Total.
115
Blue Earth:
Lake Crystal..
Mankato
Miscellaneous..
Total .
78
12
560
36
Douglas:
Alexandria
Osakis
Miscellaneous..
106
19
31
Total.
156
195
33
37
28
Faribault:
Blue Earth
Wells
Winnebago
Miscellaneous-
79
36
36
55
Total .
Brown:
New Ulm
Sleepy Eye
Springfield
Miscellaneous..
Total.
293
Carlton:
Cloquet
Miscellaneous-
190
90
Total.
280
Carver:
Chaska
MiscellaneousTotal.
128
Cass:
Cass Lake
Miscellaneous..
Total.
98
Chippewa:
Montevideo
MiscellaneousTotal
Chisago: Miscellaneous.
135
Total .
Fillmore:
Chatfield
Lanesboro
Preston.._
Rushford
Spring Valley..
Miscellaneous..
Total .
206
13
18
29
67
171
Freeborn:
Albert Lea
M iscellaneous-.
70
Total .
409
Goodhue:
Cannon Falls..
Kenyon..
Red Wing
Zumbrota
Miscellaneous-
21
32
310
35
53
Total.
451
237
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
MINNESOTA—Continued
Number
of returns
County and city
Grant: Miscellaneous
63
Hennepin:
Edina
Excelsior
Hopkins
Minneapolis
Richfield
—
Robbinsdale
St. Louis Park
Miscellaneous
Total
2
103
96
23,993
8
89
10
186
24,487
Houston:
Caledonia
Miscellaneous
37
56
Total
93
Hubbard:
Akeley
Park Rapids
Miscellaneous
7
36
7
Total
50
Isanti:
Cambridge
Miscellaneous
-
10
56
Total
Itasca:
Bovey
Coleraine
Deer River
66
_-
-
Grand Rapids
Nashwauk
Miscellaneous
Total
27
38
4
88
61
142
360
Jackson:
Jackson
58
21
40
Lakefield
Miscellaneous
Total
Kanabec:
Mora
.
Miscellaneous
119
Total
17
9
8
Kandiyohi:
Willmar
166
74
Miscellaneous
Total
240
Kittson:
Hallock
Miscellaneous
20
15
Total.
Koochiehing:
International Falls
Miscellaneous
Total
Lac qui Parle:
Dawson
Madison
Miscellaneous.
35
_
191
21
212
___
Total
31
45
20
96
County and city
Lake:
Two Harbors,.
Miscellaneous..
Number
of returns
141
14
Total.
155
Lake of the Woods:
Baudette
Miscellaneous.. _
10
7
Total.
Le Sueur:
Le Sueur
Montgomery..
New Prague...
Water ville
Miscellaneous..
46
18
39
21
40
TotaL.
164
61
Lincoln: Miscellaneous.
Lyon:
Marshall..
Tracy
Miscellaneous
104
76
Total -
260
McLeod:
Glencoe
Hutchinson
Miscellaneous..
43
81
58
Total
182
Mahnomen:
Mahnomen
Miscellaneous..
Total-.
Marshall:
Warren
Miscellaneous
Total
Martin:
Fairmont..
_
20
_
46
52
98
_
180
94
Miscellaneous,.
274
Total-ivi eeKer:
Litchfield
81
78
Miscellaneous
Total
159
Mille Lacs:
Milaca
Princeton
Miscellaneous
____
Total..
Morrison:
Little Falls
Miscellaneous
Total
Mower:
Austin
. . . .
Miscellaneous
Total
14
31
23
68
_
128
51
179
331
76
407
238
STATISTICS OF INCOME
TABLE 11.—Individual
returns by States and Territories—Number
of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
MINNESOTA—Continued
County and city
Murray:
Slayton
Miscellaneous
Number
of returns
38
41
Total
County and city
Number
of returns
Red Lake:
Red Lake Falls
M iscellaneous
14
10
Total...
24
Redwood:
Redwood Falls
Miscellaneous
Nicollet:
St. Peter
Miscellaneous
Total
98
Nobles:
Adrian..
Worthington
Miscellaneous
IS
111
61
Total
63
89
Total
Renville:
Fairfax...
Olivia.
Renville
M iscellaneous
152
190
Total
231
Norman:
Ada
Miscellaneous
28
51
Rice:
Faribault
Northfield
Miscellaneous
Total
79
Olmsted:
Rochester
Miscellaneous
902
61
Total
963
Ottertail:
Fergus Falls
Pelican Rapids
Perham
Miscellaneous
Total
Pennington:
Thief River Falls.
Miscellaneous
Total
Pine:
Pine City
Sandstone
Miscellaneous
Total
Pipestone:
Pipestone...
Miscellaneous
327
18
27
91
Total
Rock:
Luverne
Miscellaneous
93
Total
Roseau:
Roseau...
Warroad
M iscellaneous
131
,
n
6
14
33
1814
19
175
5,12&
140
271
3&
753
7
_.
7,257
50
24
Total
109
50
12,642
180
26
Total
Stearns:
Melrose
_
Paynesville
St. Cloud
Sauk Center
M iscellaneous
12,898
Total
95
150
22
408
11Q
Scott:
Belleplaine
Jordan
Shakopee
M iscellaneous
14
21
Sherburne: Miscellaneous
Sibley:
Winthrop..
Miscellaneous
Pope:
Glenwood
Miscellaneous
- , :
285
147
2$
Total
Total
Total
••• •
Total
St. Louis:
Aurora
Biwabik
Buhl...
Chisholm
Duluth
_
86 !
Ely
Eveleth
Gilbert
Hibbing
Kinney
Mountain Iron
Proctor
Tower
Virginia
Miscellaneous
Polk:
Crookston
._
East Grand Forks.
Fosston
Miscellaneous
Total
116.
463
Total
Ramsey:
North St. Paul.—
St. Paul
White Bear Lake.
Miscellaneous
ia
63
64
25
110
135
28
26
520
61
146
_
_.
781
239
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
MINNESOTA—Continued
Steele:
Blooming Prairie...
Owatonna
Miscellaneous
Total
20
108
Total.
156
Washington:
Stfflwater
Miscellaneous..
241
115
Total.
356
VVatonwan:
Madelia
St. James
Miscellaneous.
25
105
30
94
•Swift:
Appleton
Benson
Miscellaneous..
Total.
Todd:
Long Prairie .
Miscellaneous.
Total
Traverse:
Browns Valley_
Wheaton
M iscellaneous. Total.
Waseca:
Janes ville
Waseca
Miscellaneous..
230
Stevens:
Morris
Miscellaneous..
Total.
Number
of returns
County and city
County and city
76
Wabasha:
Lake City
Plain view
Wabasha
Miscellaneous..
Total.
Wadena:
Wadena
Miscellaneous-
Total
Wilkin:
Breckenridge..
Miscellaneous..
160
Total
Winona:
St. Charles
Winona
Miscellaneous .
144
91
53
15
625
42
Total _
Wright:
Buffalo
Cokato
Delano..
Monticello
Miscellaneous..
Total
Yellow Medicine:
Canby...
Granite Falls..
Miscellaneous..
682
45
28
12
54
50
50
154
Total
State totaL
Total.
60,752
MISSISSIPPI
Adams:
Natchez
Miscellaneous..
409
3
Total,
Alcorn:
Corinth
Miscellaneous..
Total _
Amite:
Gloster...
MiscellaneousTotal
Attala:
Kqsciusko
Miscellaneous..
Total .
Benton: Miscellaneous...
181
2
183
29
Bolivar:
Cleveland
Rosedale
. . .
Shaw
Shelby
Miscellaneous..
114
77
67
72
238
Total
568
Calhoun: Miscellaneous _
Carroll: Miscellaneous
-
Chickasaw:
Houston
Okolona
Miscellaneous
__ _
Total..
Choctaw:
Ackerman .
Miscellaneous
Total
.
18
33
33
51
5
89
..
11
2
13
240
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
MISSISSIPPI—Continued
County and city
County and city
Claiborne:
Port Gibson
M iscellaneous
Total
Clarke:
Quitman
Stonewall
M iscellaneous
Total
71
Clay:
West Point __
M iscellaneous
Total._
TotaL.
Covington:
Collins
Miscellaneous
267
_
93
50
TotaL
143
DeSota: Miscellaneous.
Forrest:
Hattiesburg
26
80
10
204
39
45
18
Jones:
Ellisville
Laurel
_
M iscellaneous
467
20
Total
516
Kemper: Miscellaneous
LaFayette: Oxford
Lamar:
Lumberton
SumralL-.
Miscellaneous
Total
57
51
61
14
11
Total..
Miscellaneous
Total
Franklin:
Bude.__
Miscellaneous
Total
George: Miscellaneous.
Greene: Miscellaneous.
Grenada:
Grenada
Miscellaneous.
48
139
16
Total
Hancock:
Bay St. Louis
M iscellaneous
155
Total
Harrison:
Biloxi
Gulfport
Lyman
Pass Christian
M iscellaneous
Total
Humphreys:
Belzoni
Miscellaneous
Jasper: Miscellaneous
Jefferson: Miscellaneous
Jefferson Davis: Miscellaneous.
Copiah:
Crystal Springs
Hazlehurst . . .
M iscellaneous-
Total
78
121
Total
Total..
Total
Hinds:
Jackson
M iscellaneous
Holmes:
Durant
Lexington..
Miscellaneous
Issaquena: Miscellaneous
Itawamba: Miscellaneous
Jackson:
Moss Point
Ocean Springs
Pascagoula.
Miscellaneous
Coahoma:
Clarksdale
Miscellaneous
Number
of returns
121
• • . . • - .
308
492
18
65
33
Lauderdale:
Meridian
Miscellaneous
939
17
Total
956
Lawrence: Miscellaneous
Leake: Miscellaneous
Lee:
Tupelo.
Miscellaneous
Total..
26
21
202
35
237
Leflore:
Greenwood
Itta Bena
Miscellaneous
73
107
Total
803
Lincoln:
Brookhaven
Norfield
Miscellaneous
201
8
5
Total
214
1,758
154
Lowndes:
Columbus
Miscellaneous
312
17
1,912
Total
329
916
-,
STATISTICS OF INCOME
241
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
MISSISSIPPI—Continued
County and city
County and city
Madison:
Canton. _
Miscellaneous-
Pike:
MeComb
Magnolia
Summit
Miscellaneous..
Total.
Total
Marion:
Columbia
MiscellaneousTotal.
Total .
87
Monroe:
Aberdeen
Amory
Miscellaneous..
110
69
12
Total-
191
Montgomery:
Winona
Miscellaneous..
73
Newton:
NewtonUnion
Total.
82
Panola:
Batesville
Sardis
Miscellaneous.
146
Pearl River:
Picayune..
Poplarville
Miscellaneous..
72
44
20
Total.
136
Total
34
61
Total.
95
Rankin:
Pelahatchie
Miscellaneous..
Total
Scott:
Forest
Miscellaneous..
Sharkey: Miscellaneous..
Simpson: Miscellaneous..
Smith: Miscellaneous
Stone:
Wiggins
Miscellaneous..
120
36
188
Total.
Oktibbeha:
Stark ville
Miscellaneous..
Perry:
Riehton
Miscellaneous..
Quitman:
Marks..
Miscellaneous
Total.
Noxubee:
Macon._.
Miscellaneous..
Total
41
39
Sunflower:
Indian ola
Moor head . .
Ruleville
Miscellaneous..
Total..
Total.
352
Pontotoc: P o n t o t o c .
Prentiss: Booneville.
Total.
95
Neshoba:
Philadelphia...
Miscellaneous..
Total .
262
41
31
18
121
Marshall:
Holly Springs..
Miscellaneous,.
Total.
Number
of returns
Tallahatchie:
Charleston
Tutwiler
Miscellaneous..
55
36
151
Total.
242
Tale:
Senatobia
Miscellaneous..
35
29
Total.
64
Tippah: Miscellaneous..
Tishomingo:
Iuka
Miscellaneous
Total.
Tunica: Miscellaneous.
Union:
New Albany...
Miscellaneous..
Total .
11
8
19
138
85
35
120
242
STATISTICS OF INCOME
TABLE 11.—Individual
returns by States and Territories—Number
of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
MISSIS SI PPI—Continued
Number
of returns
County and city
Walthall: Tylertown
Warren:
Vicksburg
Miscellaneous
Total
Washington:
Greenville
Leland
Miscellaneous
Total
Wayne: Miscellaneous
Webster: Miscellaneous
Wilkinson:
Woodville
Miscellaneous
Total .
Winston:
Louisville. _
Miscellaneous
34
929
25
512
119
147
778
. .
69
Yalobusha:
Water Valley
Miscellaneous
95
41
Total.
136
Yazoo:
Yazoo C ity
Miscellaneous
38
20
.
59
10
Total
954
_ _ _. _
._
Number
of returns
County and city
.-.
Total
42
23
65
307
51
358
State total
16,140
MISSOURI
Adair:
Kirksville
Novinger
Miscellaneous
I Boone:
Centralia
.
Columbia
Miscellaneous...
200 1
22 {
3 I
Total
Andrew:
Savannah
Miscellaneous.. _
Total
Atchison:
Rockport
....
Tarkio
Miscellaneous
Total
Audrain:
Mexico
Vandalia
!
53
67
27
147
240
29
28
297
Barry:
Cassville
Monett
Miscellaneous
6
69
2,666
29
Total
56
2,695
Butler:
Poplar Bluff
Miscellaneous
210
17
Total
227
Caldwell:
Braymer
Hamilton
M iscellaneous
12
12
4
Total
28
i C alia way:
j
Fulton
Miscellaneous
_
Total
.
Total
Barton:
Lamar
Liberal.
Miscellaneous..
80 1 C a m d e n : Miscellaneous
Total.
Bates:
Butler
Rich Hill
Miscellaneous..
79
Total .
101
36
45
441
10
496
Buchanan:
33 i
St Joseph
23
Miscellaneous
Total
B enton: M iscellaneous
Bollinger: Miscellaneous..
_ _
Total
225
._
_
.
152
.
I
Cape Girardeau:
Cape Girardeau
Jackson
_
Miscellaneous
.
390
59
5
___
Total
Carroll:
Carrollton
Norborne
Miscellaneous
Total
Carter: Miscellaneous
136
16
454
__
122
27
22
171
5
STATISTICS OF INCOME
243
TABLE 11. —Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
MISSOURI—Continued
County and city
Number
of returns
Cass:
Harrison ville
Pleasant Hill.
M iscellaneous
46
47
58
Total
151
Cedar:
Eldorado Springs
M iscellaneous. _
County and city
Dent: Salem
Douglas: Miscellaneous.
Dunklin:
Campbell
Cardwell
Kennett
Maiden
Senath
Miscellaneous
Total
Total
Chariton:
Brunswick..
Salisbury
Miscellaneous
Franklin:
Pacific
Union
Washington.
Miscellaneous
_._
__
Total
25
11
7
6
61
38
5
27
27
33
131
Total..
Christian: Miscellaneous.
Clark:
Kahoka..
Miscellaneous
Total
Clay:
Excelsior Springs
Liberty
Miscellaneous.. _
Total
Clinton:
Cameron
Lathrop
Plattsburg
M iscellaneous
Number
of returns
132
123
121
376
Total
Gasconade:
Hermann
Miscellaneous
32
28
Total
60
Gentry:
Albany
King City
Stanberry
Miscellaneous
31
36
24
3
Total
Greene:
Ash Grove
Republic
Springfield
Miscellaneous
4
1,293
10
Total
1,315
Grundy:
Trenton
Miscellaneous
141
13
434
Total
154
Cooper:
Boonville
Miscellaneous
157
24
Harrison:
Bethany
Cainsville
Miscellaneous
27
4
12
Total
181
Total
43
Cole:
Jefferson City
Miscellaneous..
Total
Crawford: Miscellaneous.
420
14
23
Dade:
Greenfield
Miscellaneous.
Henry:
Clinton
Deepwater
Windsor
Miscellaneous. • Total
Total
Dallas: Miscellaneous
Hickory: Miscellaneous.
Daviess:
Gallatin
Pattonsburg
Miscellaneous
Total
De Kalb:
Maysville
Miscellaneous
Holt:
Mound City
Miscellaneous
Total
Howard:
Fayette
Glasgow.
M iscellaneous
Total
Total..
43
33
144
9
34
14
201
23
111
134
70
25
31
126
244
STATISTICS OF INCOME
TABLE 11.—Individual
returns by States and Territories—Number
of returns
distributed by counties, cities, and tawnships, calendar year 1928—Contd.
MISSOURI—Continued
County and city
Number
of returns
Howell:
Mountain View
West Plains.
Willow Springs
Miscellaneous
Total-.
Total
-.
Jasper:
Carl Junction
Carterville..Carthage
Duenweg.
Joplin
Sarcoxie
Webb City.__
Miscellaneous
Total.
Jefferson:
Crystal City
DeSoto
Festus
Miscellaneous
Total
555
21,141
50
3
68
21,817
12
11
215
2
1,077
16
116
8
1,457
-.
Johnson:
Holden
Warrensburg
Miscellaneous
Total
85
304
28
102
21
151
Knox:
Edina
Miscellaneous
Total.
La Clede:
Lebanon
Miscellaneous
Total.
Lafayette:
Higginsville
Lexington...
Odessa
Miscellaneous
Total
9
32
17
Total
58
...
Lawrence:
Aurora
Marionville...
Mount Vernon
Pierce City
Miscellaneous
Total-.
Lewis:
Canton
La Grange.
Miscellaneous
Total
76
13f>
22
60
294
93
94
73
35
Total
202
Livingston:
Chillicothe
Miscellaneous.
131
13
Total-.
144
-
McDonald: Miscellaneous
22
Macon:
Bevier
La Plata
Macon
M iscellaneous
Total
18
26
95
17
156
Madison:
Fredericktown
Miscellaneous
Total-
32
1
33
Maries: Miscellaneous
Marion;
Hannibal
Palmyra
Miscellaneous
Total
Mercer:
Princeton..-Miscellaneous
36
Number
of returns
Lincoln:
Elsberry
Troy
Miscellaneous
Linn:
Brookfield
Marceline
Miscellaneou s
Iron: Miscellaneous
Jackson:
Independence
Kansas City
Lees Summit
Mount Washington.
Miscellaneous
County and city
Total..
591
34
5
___
11
1
12
Miller:
Eldon
Miscellaneous
36
4
Total
40
Mississippi:
Charleston.
East Prairie
Miscellaneous
11
5
Total--.
84
Moniteau:
California
Tipton
Miscellaneous
47
7
6
Total
60
Monroe:
Monroe City
Paris
_
Miscellaneous
34
28
I
Total.
63
245
STATISTICS OF INCOME
TABLE 11.—Individual returns by Stales and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
MISSOUKI—Continued
County and city
! Number
| of returns
Montgomery:
Montgomery
Wells ville..
Miscellaneous
Platte: Miscellaneous.
Polk:
Bolivar.
Miscellaneous
TotaL.
10
31
Total.
Morgan:
Versailles.Miscellaneous....
I Pulaski: Miscellaneous..
Putnam:
Union ville...
Total
New Madrid:
Gideon
Morehouse
New Madrid
Parma
Portage ville
Miscellaneous
\
:
Total
Newton:
Granby
Neosho.
Seneca
M iscellaneous
I Number
| of returns
County and city
_
Nodaway:
Mary ville
Miscellaneous
144
54
TotaL-
Pemiscot:
Caruthersville
Hayti
Miscellaneous
168
20
21
Total
209
Total
Fettis:
Sedalia
Miscellaneous
Total
Fhelps:
Newburg.
Rolla
St. James.
Miscellaneous
Total
Pike:
Bowling Green.._
Louisiana
Miscellaneous
Total
20
10
9
440
11
Ray:
Richmond
Miscellaneous..
78
51
Total..
129
10
Reynolds: Miscellaneous..
Ripley:
198
Doniphan
Miscellaneous..
19 !
Total.
4
; St. Charles:
St. Charles....
23 j|j
Miscellaneous.
Osage: Miscellaneous.
Ozark: Miscellaneous
Perry:
Perry ville
Miscellaneous
30
Total
89 !
108 i
Total
Miscellaneous
| Rails: Miscellaneous
I
! Randolph:
|
Higbee..
Huntsville.
|
Moberly
Miscellaneous
6 I:
Total.
Total
Oregon:
Thayer
Miscellaneous
27
3
18
1
352
40
Total
St. Clair:
Appleton City.
Osceola
Miscellaneous..
392
Total.
St. Francois:
Bonne Terre
Desloge.Elvins
Farmington.
Flat River..
Miscellaneous.
26
12
11
3
130
38
17
126
97
107
Total
Ste. Genevieve:
Ste Genevieve
Miscellaneous
Total
St. Louis:
Clavton
Ferguson
Kirkwood
Maplewood
_
Richmond Heights
University City .
Webster Groves
Wellston
Miscellaneous
Total
515
51
11
62
.
1,313
284
690
738
373
2, 066
2,205
133
1,643
9,445
246
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
MISSOURI—Continued
Number
of returns
County and city
Saline:
Marshall
Slater
Sweet Springs
Miscellaneous
267
94
21
58
_
Total
Sullivan:
Milan
Miscellaneous
19
13
Total
32
T a n e y Miscellaneous
Texas: Miscellaneous
440
Schuyler: Miscellaneous
Scotland:
Memphis
3 ;!
Shelby:
Clarence
.
Shelbina
Miscellaneous
Miscellai
92
36
Total
Webster:
Marshfield.
.
4 |
Miscellaneous
_.
_
9
17
..
...
_
__
.
Total
City of St. Louis.—
State total
8
23
14
2
16
1
Wright:
Mountain Grove _.
18 |
Miscellaneous
24 I
11 !
54
16
7
--__
Miscellaneous
Total
. .
37
30
26
12 \
Total
21 i Worth:
15 1
Grant City
48
Stone*
Miscellaneous
Stone: Misc<
199
223
Total _
Total .
185
14
Warren: Miscellaneous _
_____
Washington: Miscellaneous
Wayne:
Piedmont
_
Miscellaneous
28
_
Stoddard:
Bernie.Bernie
- __
Bloomfie
Bloomfield
.
Dexter..
Dexter
Miscella:
Miscellaneous
_
Total
Total.
Scott:
Chaflee
Illmo
Oran
Sikeston
Miscellaneous
Total
Shannon: Miscellaneous
8
20
Vernon:
Nevada
.
Miscellaneous
12 'I
Miscellaneous
Number
of returns
County and city
12
8
_
_ .
20
49, 976
99,295
MONTANA
Beaverhead:
Dillon....
M iscellaneous
173
109
Total
282
Big Horn:
Hardin
Miscellaneous
61
19
Total
80
Cascade:
Great Falls
Miscellaneous..
Blaine:
Chinook
Miscellaneous
Total...
119
Broadwater: Miscellaneous
Carbon:
Red Lodge
_
47
199
M iscellaneous.
Total
Carter: Miscellaneous
46
i
1,998
186
Total
Chouteau:
Fort Benton
Miscellaneous
2,184
Total
Custer:
Miles City
Miscellaneous
176
56
120
334
18
Total
Daniels:
Scobey
Miscellaneous
352
Total
Dawson:
Glendive
M iscellaneous
122
Total
209
80
42
182
27
247
STATISTICS OP INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
M ONT AN A—Continued
Number
of returns
County and city
Deer lodge:
Anaconda
Miscellaneous
-
Total
Fallon:
Baker
934
3
Madison:
Ennis
Miscellaneous
937
Total
27
Number
of returns
County and city
.
9
88
97
Meagher: Miscellaneous
Mineral: Miscellaneous
77
30
Q
Total
33
Fergus:
Lewistown
Miscellaneous
Total-.
._
380
162
542
Flathead:
KalispelL.
Whifpfish
Miscellaneous..
270
132
51
TotaL
453
Gallatin:
Bozeman
Three Forks
Miscellaneous
Total
371
41
84
__ -
Total...
724
65
_—
Musselshell:
Roundup
Miscellaneous
789
__-
207
104
Total
311
Park:
Livingston
Miscellaneous
371
48
Total..
..
496
24
Glacier:
Cut Bank.
Miscellaneous. _
Missoula:
Missoula
Miscellaneous
_
22
23
_
Total
--.
45
Golden Valley: Miscellaneous
10
Granite:
Philipsburg
61
Total
83
340
43
Total
383
Jefferson: Miscellaneous
Judith Basin* Miscellaneous
Total
Lewis and Clark:
East Helena
Helena
M^ iscellaneous
Total
66
91
._
25
51
76
_
32
1 138
104
Phillips:
Malta
Miscellaneous
53
30
Total
83
Pondera: Miscellaneous
Powder River: Miscellaneous
Powell:
Deer Lodsre
Miscellaneous
_-
176
35
208
37
_
245
Prairie: Miscellaneous
Ravalli:
Hamilton
Miscellaneous
Total
Richland:
Sidney
27
33
71
40
-_
111
__
„
TotalRoosevelt:
Poplar
Wolf Point
Miscellaneous-
58
OK
83
_...
24
55
72
Total
Rosebud:
Forsyth
Miscellaneous
151
Total
124
51
73
1 274
Sanders* Miscellaneous
37 | Sheridan: Miscellaneous
Silver Bow:
Butte
12
Walkerville
70
43
Miscellaneous
Liberty: Miscellaneous
Lincoln:
Eureka
Libby
Miscellaneous
Total
125
McCone: Miscellaneous
22
-
Total
Hill:
Havre
Miscellaneous
Lake:
Poison _
Miscellaneous
419
Petroleum: Miscellaneous
Total
Stillwater: Miscellaneous
63
166
_
3,380
49
25
_
_
3,454
_
57
248
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
MONTANA—Continued
County and city
Sweet Grass:
Big Timber....
Miscellaneous..
Total.
Teton:
Chouteau
Miscellaneous..
Total.
Toole: Miscellaneous
Treasure: Miscellaneous.
Valley:
Glasgow
Miscellaneous
Total.
Number
of returns
60
13
Wheatland:
Harlowton
Miscellaneous
59
28
Total
87
73
52
102
154
294
22
Number
of returns
County and city
11
Wibaux: Miscellaneous
Yellowstone:
Billings
Laurel
M iscellaneous
1,015
58
27
1,100
Total
141
97
238
17,112
State total
NEBRASKA
Butler:
David City
Miscellaneous. .
Adams:
Hastings
Miscellaneous..
Total .
Total-
Total .
Cedar:
Hartington
Randolph
Miscellaneous
Boone:
Albion
St. Edwards..
Miscellaneous
.
75
74
129
Total
216
Box Butte:
Alliance
Miscellaneous..
44
Total.
327
Boyd: Miscellaneous..
54
Brown:
Ains worth
Long Pine.
Miscellaneous
50
11
2
287
278
Chase: Miscellaneous.
Total .
Total
102
29
lot)
Total
Arthur: Miscellaneous..
Banner: Miscellaneous..
Blaine: Miscellaneous...
Total.
Burt:
Lyons
Oakland
Tekamah
Miscellaneous
303
Cass:
Plattsmouth
Weeping WaterMiscellaneous-..
Antelope:
Neligh
Miscellaneous..
Total
Buffalo:
Kearney
Ravenna
Shelton
Miscellaneous
128
175
63
254
48
16
82
61
-
.
.
.
45
96
Total
141
Cheyenne:
Sidney
Miscellaneous
132
46
Total. .
i
•
Cherry:
Valentine
Miscellaneous
178
Clay:
Sutton
Miscellaneous
23
95
Total,.. .
Coifax:
Schuyler.Miscellaneous
118
.
116
179
400
Total
295
60
167
79
52
Cuming:
West Point
Wisner
Miscellaneous
129
126
95
Total
350
358 i
STATISTICS OF INCOME
249
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
NEBRASKA—Continued
I Number
! of returns
County and city
Custer:
Broken Bow...
Sargent
Miscellaneous..
74
15
101
Total.
Dakota:
South Sioux City.
Miscellaneous
Furnas:
Beaver City...
Cambridge
Miscellaneous..
Total.
149
48
111
324
68
89
Total
205
Dawson:
Cozad
Gothenburg. _..
Lexington
Miscellaneous..
Garden: Miscellaneous..
Garfield: Burwell
Gosper: Miscellaneous..
Grant: Miscellaneous...
Greeley: Miscellaneous.
Hall:
Grand Island..
Miscellaneous..
Total
Deuel:
Total
52
Chappell
Miscellaneous
36
16
Dixon:
Ponca
Wakefield ..._
Miscellaneous
30
67
87
Total
184
Lodge:
Fremont
Hooper
North Bend
Scribner
Miscellaneous
530
127
44
108
107
_.
Total
916
11,037
115
-
Total
11,152
Dundy:
Benkelrnan
Miscellaneous..
60
27
94
635
40
Hamilton:
Aurora
Miscellaneous..
Total
99
67
166
Harlan:
Alma...
Miscellaneous..
25
67
Total.
92
Hayes: Miscellaneous
Hitchcock: Miscellaneous..
Holt:
Atkinson
O'Neill
Miscellaneous
Total.....
5
82
30
43
45
118
Hooker: Miscellaneous..
20
Howard:
St. Paul
Miscellaneous
51
20
Total.
71
Jefferson:
Fairbury
Miscellaneous..
246
Total-
Total
Johnson:
Tecumseh
Miscellaneous..
Fillmore:
Geneva
Miscellaneous..
Total.
Total .
Franklin:
Franklin
.
Miscellaneous
Kearney:
Minden
Miscellaneous..
-
25
71
96
Total .
Frontier:
Curtis *
.
Miscellaneous
18
49
Keith:
Ogallala
Miscellaneous..
Total
67
481
Total.
244
Total
17
47
85
Gage:
Beatrice
Wymore
Miscellaneous..
147
41
17
Total.
j Number
'of returns
190
Total.
Dawes:
Chadron
Crawford
..
Miscellaneous..
Douglas:
Omaha
Miscellaneous
County and city
-
Total
57
41
45
30
75
250
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships* calendar year 1928—Contd.
NEBRASKA—Continued
County and city
Number
of returns
Keya Paha: Miscellaneous.
County and city
Pawnee:
Pawnee C i t y . .
Miscellaneous
Kimball:
Kimball
Miscellaneous
26
Total
112
Knox:
Bloomfield
Creighton
Miscellaneous
38
38
113
Total
189
Number
of returns
42
28
70
Total
" B
Lancaster:
College View
Havelock
Lincoln
Miscellaneous
22
66
3,535
120
Total
3,743
Lincoln:
North Platte
Miscellaneous
Phelps:
Holdrege
_.
Miscellaneous
Madison:
Madison
N e w m a n Grove
Norfolk
Tilden
Miscellaneous.
101
30
368
-
Merrick:
Central City
Miscellaneous
111
74
Total
185
Pierce:
Pierce.
Plainview
Miscellaneous
Total
Platte:
Columbus
M iscellaneous
._
Total
97
Nance:
Fullerton
Genoa
Miscellaneous
47
38
35
120
_
297
138
435
Polk:
Osceola
Stromsburg
Miscellaneous
52
37
Total
122
Red Willow:
McCook
Miscellaneous
213
60
Total
273
Richardson:
Falls City
Humboldt
Miscellaneous
181
62
52
Total
295
Rock: Miscellaneous—.
Morrill:
Bayard
Bridgeport..
Miscellaneous
114
58
172
Total
Logan: Miscellaneous
Loup: Miscellaneous
McPherson: Miscellaneous.
60
Total
372
Total
Total
Perkins: Miscellaneous.
15
Saline:
Crete
Friend
Wilber...
Miscellaneous
133
44
72
97
Total
346
Sarpy: Miscellaneous..
92
Saunders:
Ashland
Wahoo
Miscellaneous
49
162
200
109
65
Total
411
Nuckolls:
Superior
Miscellaneous
108
65
Scotts Bluff:
Gering
Mitchell
Scottsbluff
Miscellaneous
80
296
122
Total
173
Total
561
252
110
Seward:
Seward
M iscellaneous
160
104
362
Total
270
Total
100
Nemaha:
Auburn
Miscellaneous
Total
Otoe:
Nebraska City
Miscellaneous
Total
251
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
NEBRASKA—Continued
County and city
Number
of returns
Sheridan:
Gordon
Miscellaneous
63
130
Total
193
Sherman:
Loup City
Miscellaneous
County and city
Valley:
Ord
Miscellaneous..
87
31
Total.
118
Washington:
Blair
Miscellaneous..
122
125
Total.
247
Wayne:
Wayne
Miscellaneous^.
150
85
Total
Sioux: Miscellaneous
33
Stanton:
Stanton
Miscellaneous
103
Total
Thayer:
Hebron
Miscellaneous
_.
Total
44
131
175
10
Thomas: Miscellaneous.
Thurston:
Walthill
Miscellaneous
Total
Churchill:
Fallon.
Miscellaneous
Total-.
Clark:
Las Vegas
M is cellaneous
Total.
Douglas: Miscellaneous.
Elko:
Elko
Miscellaneous
Total-Esmeralda:
Goldfield
M iscellaneous
Total.
Eureka: Miscellaneous.
Humboldt:
Winnemucca
Miscellaneous
Total-Lander: MiscellaneousLincoln:
Caliente
Miscellaneous
Total.Lyon:
Yerington...
Miscellaneous
Total
107095—30
Number
of returns
Total
Webster:
Red Cloud
Miscellaneous..
235
Total.
71
Wheeler: Miscellaneous..
York:
York
Miscellaneous
132
Total
160
State totaL.
30
41
194
55
249
31,4
NEVADA
Mineral: Miscellaneous..
103
11
27
Nye:
Tonopah
Miscellaneous
231
42
Total.
273
103
Ormsby:
Carson City. _.
Miscellaneous..
63
3
273
211
484
Pershing:
Lovelock.
247
29
Total _
Miscellaneous..
Total-.
71
71
26
—.
97
Storey: Virginia City.
16
Washoe:
Reno
Sparks
Miscellaneous
1,258
145
36
231
94
Total.
1,439
50
39
White Pine:
East E l y . .
Ely
McGill
Ruth
Miscellaneous..
178
53
89
63
Total.
State total _
66
179
317
211
124
897
4,477
252
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and toivnships, calendar year 1928—Contd.
NEW HAMPSHIRE
Number
of returns
County and city
Belknap:
Alton
Barnstead
Belmont
Laconia
Meredith
Tilton
County and city
Number
of returns
Hillsborough—Continued.
GoiTstown
Greenville
Hillsborough
Hudson
Manchester
Merrimack. .
.
Milford
!
Nashua
654 !
Peterboro
Weare
!
Wilton
_.
I
Miscellaneous.
49
28
80
28
2,480
6
125
1,330
134
9
54
120
17
1
10 !
375 j
62
95 !
94
MiscellaneousTotal
Carroll:
Bartlett
Conway
Ossipee
Sandwich
Wakefield
Wolfeboro
. Miscellaneous..
Total.
273
Cheshire:
Fitz william.__.
Hinsdale
Jaffrey
Keene
Marlboro
Swanzey
Troy
Walpole
Winchester
Miscellaneous..
13
50
72
644
38
29
17
44
35
Total
Coos:
Berlin
Colebrook
Gorham
Groverton
Jefferson
Lancaster
Stewartstown
Whitefield
Miscellaneous
Total
Graf ton:
Ashland
Bethlehem
Bristol
Campton
Canaan
Enfield
Hanover
Haverhill
Lebanon
Lincoln
Lisbon
Littleton
Lyme
Plymouth
Woodstock
Miscellaneous..
Total
Hillsborough:
Amherst..
Antrim
Bedford...
._.
__
.—
1,028
586
55
71
44
11
128
14
54
64
1,027
43
36
53
9
18
12
370
111
293
42
67
197
140
16
99
1,513
Total.
4,494
Merrimack:
Andover
Boscawen
.
Concord
.
Franklin
.
Henniker
Hooksett
.
Hopkinton... .
Northfield
.
Pembroke _
Pittsfield
Warner
.
Miscellaneous..
12
5
1,237
214
26
14
14
1
9
58
17
258
Total..
1,865
Rockingham:
Derry
.
Epping
Exeter
Hampton
Kingston
Londonderry...
Newmarket....
North wood
Phiistow
.
Portsmouth
Raymond
Rye
Salem
Seabrook
Miscellaneous..
Total..
Straff ord:
Dover
Fnrmington
Milton
Rochester
Somersworth...
Miscellaneous..
Total
Sullivan:
Charlestown...
Claremont
Cornish
Newport
Sunapee
Miscellaneous..
Total
State total..
128
20
258
95
34
6
55
8
23
772
21
27
64
12
115
1, 638
497
69
18
308
120
88
1,100
28
334
7
132
19
20
540
14,132
STATISTICS OP INCOME
253
TABLE 11.-—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
N E W JERSEY
County and city
Atlantic:
Absecon
Atlantic City...
Egg Harbor
Hammonton
Landisville
Margate
Mays Landing...
Northfield
Pleasantville
Somers Point--.
Ventnor
Miscellaneous.-.
Total
Bergen:
Allendale
Alpine
Bergenfleld
Bogata
Carlstadt
Clirfside
Closter
Cresskell
Demurest
Dumont
East Paterson
East Rutherford
Edge water
Emerson
Englewood
Fairview
Fort Lee
Garfield
Glenrock
Grant wood
Hackensack
Hasbrouck Heights..
Hillsdale
Leon ia
Little Ferry
Lodi
Lyndhurst
May wood
Midland Park
Moonachie
M orsemere
North Arlington
Oradell
_
Palisade Park
Park Ridge
Ramsey
Ridgefield
Ridgefield Park
Ridgewood
Riveredge...
Rutherford
Tenafly
Wallington
Waldwick
Westwood
Woodcliff Lake
Woodridge
Wortendyke
Wyckoff
.Miscellaneous
Total..
Burlington:
Beverly
Bordentown__
Burlington
Florence
Medford
Moorestown...
Mount Holly.
j Number
of returns
70
,218
81
113
3
181
50
46
265
38
604
112
5, 781
176
13
435
694
247
280
213
92
64
307
74
288
199
47
1,912
110
240
384
452
740
1, 816
531
137
584
135
276
704
255
138
10
25
221
267
332
128
199
313
871
1,893
193
1,710
512
67
44
491
695
218
45
105
2,327
County and city
Burlington—Continued.
Palmyra
Riverside
Riverton—
Roebling.
_
M iscellaneous
Total.
Cam den:
AudubonBerlin...
Blackwood
Brooklawn
Camden
Clement on
C ollingswood
Gloucester
Iladdonfield
Haddon Heights.
Laurel Springs-..
Magnolia
Merchantville
Westmont-Woodlynne
M iscellaneous
Total.
Cape May:
Cape May
Cape May Court House.
Ocean City
_.
Wildwood
Woodbine.
Miscellaneous
TotalCumberland:
Bridget on
Millville
Port Norris___.
Vineland
Miscellaneous..
Total .
Essex:
Belleville
Bloomfield
Caldwell
East Orange. _.
Glenridge
Hilton
Irvington
Livingston
Maplewood
Millburn
Montclair
Newark
Nutley
Orange
Roseland
Short Hills
South Orange..
Verona
West Caldwell.
West Orange.. _
Miscellaneous..
TotalGloucester:
Clayton
Glassboro
National Park.
Paulsboro.
Number
of returns
227
104
357
50
377
2,413
325
56
52
41
2,954
35
905
275
881
370
66
30
764
106
42
379
7,281
161
44
320
297
7
111
940
484
250
53
487
106
1,380
1,117
2,603
608
8,573
1,306
23
2,851
78
2,653
307
5, 530
24,473
1,250
2,224
45
456
2,255
515
69
1,582
308
58,826
53
9
156
254
STATISTICS OF INCOME
TABLE 11.—Individual
returns by States and Territories—Number
of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
NEW JERSEY—Continued
County and city
Number
of returns
G loucester—C ontmued.
Pitman__.
Swedesboro
Wenonah
Westville
Williamstown
Woodbury
..
M iscellaneous
Monmouth—Continued.
Belmar
Bradley Beach_
Fair Haven
Freehold.Highlands
Keansburg
Keyport
Long Branch...
Manasquan
Matawan
Ocean Grove
Red Bank...
Rumson
Sea Bright
Spring Lake
Miscellaneous
TotaL
Hudson:
Arlington
Bayonne.
_
East Newark
Guttenberg
Harrison
Hoboken
Hudson HeightsJersey City
Kearney
North Bergen
Secaucus
Union City
Weehawken
West New York.
M iscellaneous
TotaL
Hunterdon:
Clinton
_-.
Flemington
Frenchtown.. _.
Highbridge..-.
Lambertville.-.
Milford
Miscellaneous-.
TotalMercer:
Highstown
Hopewell
Pennington
Princeton
Trenton
Miscellaneous..
TotaL
Middlesex:
Carteret
Cranbury
Dunellen
Fords
Highland Park...
Jamesburg
Metuchen
Middlesex
Milltown
__.
New Brunswick.
Old Bridge
Parlin
Perth Amboy
Sayreville
Sewaren
South Amboy
South River
Woodbridge
Miscellaneous
Total.
Monmouth:
Asbury Park
Atlantic Highlands..
Avon___
County and city
TotaL
33,314
167
64
70
1,134
5,194
265
Morris:
Boonton
Butler
....
Chatham
Chester
Dover
Hanover
Hilbernia
Madison
Morris Plains
Morristqwn
Mountain L a k e s .
Netcong
Rockaway
Tabor
Wharton
Whippany
Miscellaneous
Total.
Ocean:
Lakewood
New Egypt
Point Pleasant_
Toms River
Tuckerton
Miscellaneous. _
TotaL
Passaic:
Bloomingdale
Clifton
Haledon
Hawthorne
Little Falls
Passaic
Paterson...
Pompton Lakes..
Prospect Park....
Totowa
Wanaque
West Paterson..
Miscellaneous
451
1,479
Total.
Salem:
Carneys PointElmer
_
Penns Grove. -_
Salem
Woodstown
Miscellaneous..
Total.
Number
of returns
171
147
45
386
45
37
184
627
103
119
154
842
96
57
207
5,284
537
185
448
22
891
14
13
615
151
1,540
292
76
137
2
146
66
902
6,037
340
18
136
177
25
238
934
31
1, 681
125
639
204
3,333
7,005
158
26
63
8
22
381
13, 676
35
41
161
293
92
56
678
255
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
NEW JERSEY—Continued
Number
of returns
County and city
Somerset:
Bernardsville
Bound Brook
Gladstone
Manville
North Plainfield
Peapack
Raritan
Somerville
South Boundbrook
Miscellaneous
Total_
224
511
56
24
313
32
68
581
37
202
5,048
Sussex:
Franklin
Newton
Ogdensburg...
Sparta
Stanhope
Sussex
Miscellaneous.
86
287
27
18
47
65
120
650
Total.
Union:
C ran ford..
Elizabeth..
Fanwood..
Garwood..
Hillside- —
940
5, 902
128
96
802
County and city
Union—Continued.
Kenilworth
Linden
Lyons Farms
New Providence
Plainfield.
Rahway
Roselle
Roselle Park
Scotch Plains
Springfield
Summit
Union Town
Westfield
Miscellaneous
Number
of returns
35
321
2
28
3.316
877
791
533
104
142
1,622
243
1, 974
131
Total,
17, 987
Warren:
Alpha
Belvidere
Hackettstown
Oxford
Phillipsburg__.
Washington
Miscellaneous..
14
52
140
23
610
295
168
1,302
Total
State total.
196, 681
NEW MEXICO
Grant:
Bernalillo:
Albuquerque...
Miscellaneous..
Total
Catron: Miscellaneous.
i
1 , 468
3
i
1 , 471
13
C haves:
Rosswell
Miscellaneous..
483
37
Total.
520
Coifax:
Dawson
Koehler Raton
Miscellaneous
Total
Curry:
Clovis
Miscellaneous. _.
Total
De Baca: Miscellaneous.
Central
Fort Bayard
Hurley
Santa Rita'.
Silver City
Tyrone
Miscellaneous
Total....
Guadalupe:
Santa Rosa
Miscellaneous
_.
Total
13
60
74
80
169
11
65
24
32
56
109
9
_.
286
155
552
Harding: Miscellaneous.
Hidalgo:
Lor dsburg
Miscellaneous.-
52
16
Total
249
20
269
Lea: Miscellaneous
Lincoln:
Carrizozo
Miscellaneous
72
58
38
Total
96
Luna:
Columbus
Deming
Miscellaneous
10
97
11
Eddy:
Artesia
Carlsbad
Miscellaneous..
Total
McKinley:
GallupMiscellaneous
321
89
Total.
Total
410
Dona Ana:
Las Graces
Miscellaneous
Total
118
256
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
NEW MEXICO—Continued
Number
of returns
County and city
Mora: •
Mora
Miscellaneous
5
33
Total
38
Otero:
Alamogordo
Tnlarosa
Miscellaneous
63
17
23
Total
103
Quay:
Tucumcari
Total..
.__
_
128
38
166
Rio Arriba:
Tierra Amarilla
Miscellaneous
_-
__
Total
3
74
77
Roosevelt:
43
25
M iscellaneous
Total
68
Sandoval:
Bernalillo
Miscellaneous
...
19
22
Total
41
San Juan:
Farmington
Miscellaneous
45
55
Total
100
.
Number
of returns
County and city
San Miguel:
East Las Vegas
Miscellaneous
Total . .
. .
Santa Fe:
Santa Fe
Miscellaneous .
276
33
309
442
42
Total
484
Sierra: Miscellaneous
Socorro:
Magdalena
San Marcial
Socorro
Miscellaneous
Total
Taos:
Taos.
Miscellaneous
Total
43
28
35
36
14
113
_.
46
21
67
Torrance: Miscellaneous
Union:
Clavton
Miscellaneous
Total
Valencia:
Belen
Miscellaneous
Total
36
52
18
70
62
48
110
Miscellaneous for State: Residents of
other States
State total
116
6,686
NEW YORK
Albany:
Albany
Altamont
Cohoes
Delmar
Green Island
Menands
Ravena
Selkirk
Slingerlands
Watervliet
West Albany
Miscellaneous
Total
Allegany:
Andoyer
Angelica
Belmont
Bolivar
Cuba
Friendship
W^ellsville
Miscellaneous.
Bronx: New York City 2.
7,778
55
644
121
108
70
52
29
64
461
41
266
9,689
_
_
Total..
2
See footnote on p. 259.
27
19
45
140
79
35
Broome:
Binghamton
Deposit
Endicott
Johnson City
Port Dickinson
Union
Miscellaneous
30,527
3,676
119
484
398
25
57
143
Total
4,902
Cattaraugus:
Allegany
Cattaraugus
Ellicottville
Franklinville
Gowanda
Little Valley
Olean
Randolph
Salamanca
Miscellaneous
67
45
43
78
151
40
1,015
40
388
198
Total
...
2,065
STATISTICS OF INCOME
257
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and toivnships, calendar year 1928—Coritd.
N E W YORK—Continued
County and city
Number
of returns
Cayuga:
Auburn
Moravia
Port Byron
Weedsport
Miscellaneous..
1,544
52
34
47
170
Total...
1,847
Chautauqua:
Brocton
Dunkirk
Falconer
Fredonia
Jamestown
Ripley....
Silver Creek._.
Westfield
Miscellaneous..
42
582
90
240
2,635
22
125
]55
Total
Chemung:
Elmira
Elmira Heights
Hqrseheads
MiscellaneousTotal
Chenango:
Bainbridge
Greene
New Berlin
Norwich
Oxford
Sherburne
Miscellaneous __
Total
Clinton:
Champlain
Chazy
Dannemora
Plattsburg
Rouses Point._.
MiscellaneousTotal
Columbia:
Chatham
Claverack
Germantown...
Hillsdale
Hudson
Kinderhook
Philmont
Stottville
Valatie
MiscellaneousTotal
Cortland:
Cortland
Homer
McGraw
Miscellaneous._
4,268
2,365
76
71
51
2,563
68
59
390
54
68
77
785
25
31
11
507
106
95
775
165
29
40
19
643
51
39
76
38
165
1,265
755
Total
Delaware:
Delhi
Hancock
County and city
Delaware—Continued.
Sidney
Stamford
Walton
Miscellaneous
Total.
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
71
125
207
664
61
13
392
21
34
37
30
52
152
67
15
123
27
2,300
49
99
34
126
18
222
Total..
3,872
Erie:
Akron
Angola
Blasdell
Buffalo
Golden
Depew
East Aurora....
Forks
Hamburg
Kenmore
Lackawanna...
Lancaster
North Collins..
Sloan
Springville
Tonawanda
Williams ville..
Miscellaneous..
123
75
49
,400
8
105
400
78
485
,250
505
292
46
14
110
610
300
550
Total
Essex:
Au Sable Forks
Elizabethtown
Keese ville
Lake Placid
Lake Placid Club_.
Port Henry
Ticonderoga
Westport
Willsboro
Miscellaneous
Total..
Franklin:
Chateaugay
Malone
Saranac Lake..
Tupper LakeMiscellaneous..
Total
67
Number
of returns
36,400
69
22
40
141
38
89
126
35
30
120
710
258
STATISTICS OF INCOME
TABLE 11.—Individual
returns by States and Territories—Number
of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
NEW YORK—Continued
County and city
Fulton:
Broadalbin
Gloversville
Johnstown
Mayfield
Nqrthville
Miscellaneous..
Total
Genesee:
Batavia
Le Roy
Oakfield
MiscellaneousTotal.
Greene:
Athens
Cairo
Catskill
Coxsackie
Tannersville...
Windham
Miscellaneous..
Total
Hamilton: Miscellaneous..
Herkimer:
Dolgeville
Frankfort
Herkimer
Ilion
Little Falls
Mohawk
Miscellaneous..
Total..
Jefferson:
Adams
Alexandria Bay..
Antwerp
Carthage
Clayton
Dexter
Watertown
Miscellaneous...
TotaL.
Kings: Brooklyn 2_.
Lewis:
Low ville
Miscellaneous..
Total
Livingston:
Avon
_.
Caledonia
Dansville
Mount Morris.
Nunda
Miscellaneous. _
Total.
Madison:
Canastota
Cazenovia
Hamilton
Oneida
Miscellaneous..
Total.
2 See footnote on p. 259.
Number
of returns
55
1,042
522
33
58
24
1,734
660
205
105
189
1,159
40
20
278
74
28
21
146
607
49
132
120
343
356
448
64
200
1,663
2, 626
113,525
365
1,163
County and city
Monroe:
Brockport
East Rochester..
Fairport
Honeoye Falls..
Pittsford
Rochester
Sea Breeze
Webster
Miscellaneous. _.
Total.
Montgomery:
Amsterdam
Canajoharie
Fonda
Fort Plain
Fultonville
Hagaman
Palatine Bridge.
St. Johnsville...
Miscellaneous...
Total
Nassau:
Baldwin
Cedarhurst
East Rockaway...
Farmingdale
Floral Park
Freeport
Garden City
Glen Cove
Great Neck
._
Hempstead
Hewlett
Hicks ville
Inwood
Lawrence
Locust Valley
Lynbrook
Mineola
New Hyde Park..
Oyster Bay
Port Washington..
Rockville Center..
Roosevelt
Roslyn
Sea Cliff
Valley Stream
Westbury
Miscellaneous
Total.
New York: New York City 2 .
Niagara:
LaSalle
Lockport
Middleport
Niagara Falls
North Tonawanda.
Miscellaneous
Total.
Oneida:
Boon ville
_.
Camden
Clay ville
Clinton
New Hartford..
Oriskany Falls.
Rome
Sherrill
Number
>f returns
168
228
234
57
172
20, 885
28
110
937
22,819
1,196
176
32
145
19
12
20
80
43
1,723
646
399
126
195
666
1,041
805
520
782
1,392
204
293
109
264
141
992
436
126
313
692
1,331
146
253
237
446
219
2,808
15, 582
357, 825
22
1,250
82
3,565
736
329
5,984
83
74
15
172
213
29
881
259
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
NEW YORK—Continued
County and city
Oneida—Continued.
Utica
Waterville
Whitesboro
Yorkville
Miscellaneous
Number
of returns
4,473
76
138
39
Total.
Onondaga:
Baldwinsville..
East Syracuse..
Fayetteville
Jordan
_.
Liverpool
Manlius
Skaneateles
Solvay
Syracuse
Miscellaneous..
Total-
Total
Total-
49
78
21
27
196
26
71
29
40
991
118
61
1,643
490
170
165
199
34
37
241
4,800
Orleans:
Albion
Holley
Medina
Miscellaneous..
Total
3
380
140
853
45
50
55
53
101
1,677
Orange:
Central Valley
Chester
Cornwall.
Cornwall on the Hudson.
Firthclifie
Florida
Goshen
Harriman
„.
Highland Falls.
Highland Mills
Maybrook.
_
__
Middletown
Monroe
Montgomery
Newburgh
Port Jervis
Tuxedo Park
Walden
Warwick
WTashingtonville
West Point
_.
Miscellaneous
241
74
260
662
New York City:
Counties—
Bronx.
Kings (Brooklyn)
New York
Queens.
Richmond.. _
Total
Oswego:
Fulton
Mexico
Oswego
Phoenix
Pulaski
Miscellaneous..
Number
of returns
370
34
822
76
93
152
Total,
180
219
143
32
94
77
181
191
11, 546
477
13,140
Ontario:
C anandaigua
Clifton SpringsGeneva
_.
Naples
Phelps
Shorts ville
Victor..
Miscellaneous...
County and city
1,547
Otsego:
Cooperstown
Oneonta__
Richfield Springs.
Unadilla
Miscellaneous
214
660
39
46
240
Total
1,199
Putnam:
Brewster
Carmel
Cold Spring
Garrison
Late Mahopac.
Miscellaneous...
54
124
74
22
558
Total
Queens: New York City !
43, 300
Rensselaer:
Castleton
Hoosick Falls
Nassau
Rensselaer
Schaghticoke
Troy
Valley Falls
West Sand L a k e Miscellaneous
Total
.
4,344
Richmond: New York City
4,550
90
164
31
461
24
3,336
24
16
198
Rockland:
Congers
Garnerville
Haverstraw
Hillburn
Nanuet
New C i t y .
Nyack
Pearl River
Piermont
South Nyack.,
Sparkill
Spring Valley
Stony Point
Suffern
Tappan
Tomkins Cove
Valley Cottage
West Haverstraw
West Nyack
Miscellaneous. __
_
41
51
279
43
80
39
609
184
68
39
43
193
57
294
31
40
21
34
49
204
2,399
Total.
_
._
Number
of returns
30,527
113,525
357,825
43,300
4,550
549,727
260
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
N E W YORK—Continued
County and city
Number
of returns
County and city
St. Lawrence:
Canton
Gouverneur
Massena
Norwood
Ogdensburg
Potsdam
Miscellaneous..
Total
183
169
310
63
489
218
309
1,741
Saratoga:
Ballston Lake
Ballston Spa
Corinth.
Mechanicville
Palmer
Round Lake
Saratoga Springs...
Schuylerville
South Glens Falls..
Still water
Victory Mills
Waterford
Miscellaneous
Total.
Suffolk—Continued.
Islip
Lindenhurst
Northport
Patchogue
Port Jefferson
Riverhead
Sag Harbor
Sayville
Southampton
Miscellaneous
30
234
52
349
28
38
683
59
50
45
10
136
63
1 777
Sullivan:
Callicoon
Liberty
Livingston Manor.
Monticello
_
Roscoe
South Fallsburg___
Woodridge
Miscellaneous
_
Schenectady:
Schenectady. _.
Scotia
Miscellaneous..
Total
Schoharie:
Cobleskill
Howes Cave
Middleburgh__.
Richmondville..
Schoharie
Sharon Springs.,
Miscellaneous,..
5 787
408
74
6 269
154
25
23
15
28
22
45
Total.
Schuyler:
Montour Falls.
Watkins Glen..
Miscellaneous..
Total.
Seneca:
Seneca Falls....
Waterloo
Miscellaneous..
Total
Steuben:
Addison_
Avoca._
Bath
Canisteo
Corning
Hornell.
Painted Post...
Wayland
Miscellaneous..
Total.Suffolk:
Amityville
Babylon. _
_
Bay Shore
East Hampton..
Greenport
Huntington
76
121
33
230
233
105
69
43
14
165
81
620
750
102
100
176
2,051
402
390
169
165
774
Total _
Number
of returns
294
133
314
435
172
352
103
247
392
1,756
,424
36
182
50
209
26
36
36
158
Total-
733
Tioga:
Owego
Waverly
Miscellaneous..
224
203
65
Total .
492
Tompkins:
Groton
Ithaca
Trumansburg..
Miscellaneous..
111
1,369
32
52
Total.
1,564
Ulster:
Ellen ville
Highland
Kingston
Marlboro
Milton
New Paltz
Port Ewen
Saugerties.. __.
Wallkill
Woodstock
Miscellaneous..
118
86
1,227
64
36
46
22
213
39
44
220
Total
Warren:
Glens Falls
Lake George...
Luzerne
Warrens burg...
I
Miscellaneous..
Total.
2,115
50
18
58
94
1,205
Washington:
Cambridge
Fort Edward..
Granville
Greenwich
Hudson Falls..
Salem...
Whitehall
Miscellaneous..
73
96
142
98
251
48
177
70
Total.
955
261
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
NEW YORK—Continued
Number
of returns
County and city
WTavne:
Clyde
Lyons
Newark
Palmyra _ __
Sodus
Walcott .
Miscellaneous
63
153
363
137
79
46
249
_ .
_ .
Total i
1,090
Westchester:
Ardsley
Ardsley-on-Hudson
Bedford
Bedford Hills.. _
Briaroliff JVIanor
Bronxville
Buohanan
Chappaqua
Croton-on-Hudson. „
Dobbs Ferry
Elmsford
. __
Harmon-on-Hudson
Harrison
_
Hartsdale
H ast Ti ngs-on-Hudson
Ha w thorne
Irvington
Katonah
Larchmont
Mamaroneck
Mount Kisco
Mount Vernon
New Rochelle
North Pelham
North Tarrytown
Ossining
Peekskill
Pelham
Pelham Manor
_.
62
55
34
96
132
1,281
30
165
170
310
99
58
235
179
353
76
230
194
849
653
439
4 505
4,038
91
275
821
941
479
416
Number
of returns
County and city
Westchester— C ontinued.
Pleasantville
Port Chester
Purchase
Rye
Scarsborough
_
Scarsdale
Tarrytown
Tuckahoe
"Valhalla
Ver pi anck
White Plains
Yonkers
Yorktown Heights
Miscellaneous
450
1,304
19
662
57
1,260
522
585
62
38
3,068
6,344
29
362
Total
32, 028
Wyoming:
Arcade
Attica
Castile
Perry
Silver Springs
Warsaw
Miscellaneous
53
83
22
102
18
150
70
Total
498
Yates:
Dundee
Penn Yan
Miscellaneous
37
225
63
Total
325
Miscellaneous for State: Residents of
other States
State total--
4,340
780,418
NORTH CAROLINA
Alamance:
Burlington
Graham
Haw River
Mebane __
Miscellaneous
276
36
3
53
28
.
Total
396
Alexander:
Taylorsville
Miscellaneous
27
7
Total
34
Alleghany: Miscellaneous
8
Anson:
Wadesboro
Alisrellaneous
83
29
Total
112
Ashe* Miscellaneous
A very: Miscellaneous
Beaufort:
Belhaven
Washington
Miscellaneous
Total
11
22 ;
. . .
Bertie:
Windsor
Miscellaneous
Total
68
Bladen* Miscellaneous
Brunswick:
Southport
Miscellaneous
Total
22
._
27
4
31
Buncombe:
Asheville
Miscellaneous
2,186
283
Total
2,469
Burke:
Morganton
Total
Cabarrus:
13 '
Concord
206 i
Kannapolis
11
Miscellaneous
230
37
31
Total
103
34
137
203
70
23
296
262
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
N O R T H CAROLINA—Continued
County and city
Caldwell:
Granite Falls..
Lenoir
Miscellaneous..
Number
of returns
160
5
Warsaw.
_____
Miscellaneous
61
52
19
132
C as well: Miscellaneous .
Total.
Total.
30
103
Clay: Miscellaneous-
Total.
Craven:
New Bern
Miscellaneous..
Total
Cumberland:
Fayetteville
Miscellaneous..
Total.
Currituck: Miscellaneous.
Dare: Miscellaneous
Davidson:
Lexington
Thomasville
Miscellaneous
Total.
45
137
26
208
31
64
315
9
324
379
16
395
______
29
64
93
_
1,356
2
1,358
Total
881
Franklin:
Franklinton
Louisburg
Miscellaneous.. _
Chowan:
Edenton
Miscellaneous..
Total
Columbus:
Whiteville
Miscellaneous-
38
650
167
64
Total
Cherokee:
Andrews
Murphy
Miscellaneous..
Cleveland:
Kings M o u n t a i n .
Shelby
Miscellaneous
12
26
Edgecombe:
Rocky Mount
Tarboro
Miscellaneous
Forsyth:
Kernersville
"Winston-Salem.
Miscellaneous. __
Chatham:
Siler City
Miscellaneous..
Total.
______
Total
Durham:
Durham
Miscellaneous
Total
Catawba:
Hickory
Maiden
Newton
Miscellaneous
Total.
__
Duplin:
Camden: Miscellaneous..
Total.
Davie:
Cooleemee
Miscellaneous
Total
Total
Carteret:
Beaufort
Morehead City.
Miscellaneous.,.
Number
of returns
County and city
Total
Gaston:
Belmont
___
Bessemer C i t y .
Cherry ville
Dallas
Gastonia.
_
Lowell
M e Aden ville.. _
M o u n t Holly. _
Miscellaneous. _
Total .
Gates: Miscellaneous
Graham: Miscellaneous..
Gran ville:
Oxford
M iscellaneous
24
2,174
2,246
20
47
8
75
93
10
21
13
471
16
3
62
19
708
127
17
Total.
Greene: Miscellaneous.
Guilford:
Gibsonville
Greensboro
High Point.
Miscellaneous
Total
Halifax:
Enfield
Roanoke Rapids.
Rosemary
Scotland "Neck...
Weldon
M iscellaneous
Total.
14
2,298
838
79
3,229
82
61
64
62
87
74
430
263
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contcl.
NORTH
CountjT and city
CAROLINA—Continued
Number
of returns
Harnett:
Dunn
Miscellaneous..
Total.
Henderson:
Hendersonville..
Miscellaneous...
Total.
128
182
226
28
254
4,263
Total
Mitchell: Miscellaneous.
.
Total
30
Moore: Miscellaneous.._
Nash:
Spring Hope..
Miscellaneous
26
37
63
290
25
36
Total
Hyde: Miscellaneous..
Iredell:
Mooresyille
Statesville.Miscellaneous
94
262
Total
364
Jackson: Miscellaneous.
New Hanover:
Wilmington.
Miscellaneou;
1,316
8
Total
1,324
Northampton: Miscellaneous.
Onslow: Miscellaneous
Orange:
Carrboro
Chapel Hill._.
Hillsboro
Miscellaneous
Johnston:
Bensen
Clayton
Selma
Smithfield
M iscellaneous
Lee:
Sanford
Miscellaneous..
Total.
4,170
6
55
32
Miscellaneous
Total.
Jones: Miscellaneous
24
42
Mecklenburg:
Charlotte
Cornelius
Davidson
Miscellaneous.
Montgomery:
Troy
Hoke:
Raeford
Miscellaneous-
Total
Martin:
Kobersonville..
Williamston...
Miscellaneous..
Tota
Hertford:
Ahoskie.
Miscellaneous..
Total
Number
of returns
Madison: Miscellaneous.
Haywood:
Canton
"Waynesville—_.
Miscellaneous...
Total.
County and city
182
91
16
4
91
Total.
Pamlico: Miscellaneous.
Pasquotank: Elizabeth City_
Pender:
Burgaw
107 !
M iscellaneous
13 |
28
312
120
Total.
Lenoir:
Kinston
La Grange
Miscellaneous..
273
12
Perquimans:
Hertford
Miscellaneous..
48
9
Total.
57
Total.
292
Lincoln:
Lincolnton
Miscellaneous.
Total.
McDowell:
Marion
Miscellaneous..
Total
Macon: Miscellaneous.
Person:
Roxboro
Miscellaneous..
18
Total-
116
Pitt:
Ayden
Farmville
Greenville
Miscellaneous..
36
59
263
Total .
416
100
264
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
N O R T H CAROLINA—Continued
County and city
Number
of returns
Polk:
Tryon
Miscellaneous..
61
20
Total-
81
63
11
11
21
Total..
106
Richmond:
Hamlet
Rockingham.-.
Miscellaneous..
162
121
10
Total.
293
Total.
256
Total.
383
19
483
76
36
614
Rutherford:
Caroleen
Cliflside
Forest City
Henrietta..—._
Rutherfordton.
Miscellaneous..
3
9
41
6
42
37
Total.
138
ampson:
Clinton
Miscellaneous..
33
20
Total.
53
Scotland:
Laurinburg
Miscellaneous..
93
24
Total.
117
Stanley:
Albemarle..
Badin
.
210
57
Surry:
Elkin
Mount Airy
IV1 iscellaneous
55
183
29
267
Swain: Miscellaneous.
_.
Transylvania:
Brpvard
Miscellaneous
22
-
Total
10
. 104
39
62
41
12
86
40
11
165
52
17
Total
Total
14
7
Total
Rockingham:
Draper
Leaksville
Madison
Mayodan
Reidsville
Spray
Miscellaneous..
Rowan:
China Grove...
Salisbury
Spencer
Miscellaneous..
Stanley—Continued.
Norwood
Miscellaneous
Stokes: Miscellaneous
Randolph:
Asheboro
Ramseur
Randleman
Miscellaneous..
Robeson:
Fairmont
Lumberton
Maxton
Red Springs. _.
Miscellaneous..
Number
f returns
County and city
149
40
55
Tyrrell: Miscellaneous
Union:
Monroe
Miscellaneous
Total
Vance:
Henderson
Miscellaneous
9
132
16
148
255
24
._
Total
Wake:
Raleigh
Wake Forest
Wendell
Miscellaneous
279
1,772
45
16
76
Total..
1,909
Warren: Miscellaneous
Washington: Miscellaneous._
W^atauga: Miscellaneous
WTayne:
Goldsboro
Mount Olive _.
Miscellaneous
46
9
..
_
99
31
17
25
376
70
6
Total
Wilkes:
North Wilkesboro
Wilkesboro
Miscellaneous
477
Total . .
Wilson:
Wilson
Miscellaneous
109
490
61
Total
551
Yadkin: Miscellaneous
Yancey: Miscellaneous
Miscellaneous for State: Residents of
other States
State total
94
6
9
9
7
225
30,997
STATISTICS OF INCOME
265
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
N O R T H DAKOTA
Number
of returns
County and city
Adams: Miscellaneous
68
Barnes:
Valley City
Miscellaneous
_.
Total
102
72
174
115
6
Bottineau:
Bottineau City
Miscellaneous
42
103
Total
145
Bowman: Miscellaneous .
Burke: Miscellaneous
59
103
Burleigh:
B ismarck
Miscellaneous
545
26
Total
571
_ _
59
1,589
199
Total.
1,847
Cavalier:
Langdon
Miscellaneous
30
92
Total
122
Dickev:
Ellendale
Oakes
Miscellaneous
36
49
22
Total
107
Divide:
Crosby _ .
_ __
Miscellaneous
_
26
46
Total
Total
Griggs:
Cooperstown...
Miscellaneous..
Total.
Hettinger: Miscellaneous.
Kidder: Miscellaneous
Number
of returns
725
37
93
855
~35
35
15
50
85
44
La Moure:
La Moure
Miscellaneous..
29
101
Total.
130
Logan: Miscellaneous
McHenry: Miscellaneous.
Mclntosh:
Ashley
Wishek
Miscellaneous
Total
McKenzie: Miscellaneous..
McLean:
Wilton
Miscellaneous
Total
Mercer: Miscellaneous
Morton:
Hebron
Mandan
Miscellaneous..
Total .
34
161
27
24
21
72
50
46
117
163
•
62
35
196
94
325
72
Dunn: Miscellaneous
28
Eddy:
New Rockford.
Miscellaneous
67
22
_.
Total
89
Emmons:
Lin ton
Miscellaneous
Total
Grand Forks:
Grand Forks...
Larimore
MiscellaneousGrant: Miscellaneous..
Benson: Miscellaneous
Billings: Miscellaneous
Cass:
Casselton
Fargo
_
Miscellaneous
County and city
_— -
--
Foster:
Carrington. __
Miscellaneous..
Total
17
21
38
66
17
Total
Golden Valley:
Beach
Miscellaneous
-
83
_
30
11
41
Mountrail: Miscellaneous
Nelson: Miscellaneous
Oliver: Miscellaneous
Pembina: Miscellaneous
123
11
120
Pierce:
Rugby
Miscellaneous..
53
21
Total.
74
Ramsey:
Devils Lake....
Miscellaneous-
274
121
Total.
Ransom:
Enderlin
Lisbon
Miscellaneous..
Total
Renville: Miscellaneous-
395
57
49
18
124
~~45
266
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
N O R T H DAKOTA—Continued—
Number :
of returns
County and city
Richland:
Hankinson
Lidgerwood
Wahpeton
Miscellaneous
.
Total
Traill:
Hillsboro
Mayville
Miscellaneous
22
35
125
56
238
163
70
37
47
Slope:
Marmarth
Miscellaneous
18
Ward:
Kenmare
6;
Total
Total
159
91
Total
Towner:
Cando
Miscellaneous
53
Total
359
57
Williams:
Williston
Miscellaneous
416
90
43
_
„
848
_« .
101
95
196
_
._..
Total
!
174
95
9RQ
Miscellaneous for Statft?
other States.__
133 1
Total
65
714
69
Wells:
Harvey
Miscellaneous
250
Steele: Miscellaneous
Stutsman:
Jamestown
Miscellaneous
154
Minot
Miscellaneous
24 ,
_.
40
42
81
Total
55
28
41
19
Stark:
Dickinson
Miscellaneous
_
Walsh:
Grafton
Park River
Miscellaneous
Total
Rolette: Miscellaneous
Sargent: Miscellaneous
Sheridan: Miscellaneous
Sioux: Miscellaneous.
Total
Number
of returns
County and city
"RpsidAnt.s nf
109
State total_
9,710
OHIO
Adams:
Manchester.
Peebles
Miscellaneous
19
12
19
Total
50
Allen:
BlufTton
Delphos
Lima
Spencerville
Miscellaneous
Total
Ashland:
Ashland
Loudonville
Total
Ash tabula:
Ash tabula
Conneaut
Geneva
Jefferson
Miscellaneous
Total._. .
_ . . . _ .
1, 682
734
139
82
94
Athens:
Athens
Buehtel
Chauncey.
Glouster
Nelsonville
Miscellaneous
Total
Auglaize:
Minster
New Bremen
St. Marys
Wapakoneta
Miscellaneous
Total
Belmont:
Barnesville
Bellaire
Bethesda
Bridgeport.
Flushing
Martins Ferry
St. Clairsville
Shadvside
Yorkville
Miscellaneous
2,731
Total
53
169
1,634
32
43
1,931
417
74
491
226
2
3
37
108
10
_
386
_
45
44
136
164
26
_
415
._
.
_
.
._
. __
227
521
30
136
84
542
112
152
60
176
2,040
STATISTICS OF INCOME
267
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
OHIO—Continued
County and city
County and city
Brown:
Georgetown
Ripley
Miscellaneous..
Total
Butler:
Hamilton
Middletown__.
Oxford
Miscellaneous..
Total.
Carroll:
Carroll ton
Miscellaneous..
Total
178
Champaign:
Media nicsburg.
St. Paris
Urbana
Miscellaneous...
Total..
Total.
Clark:
South Charleston.
Springfield
Miscellaneous
Total.
29
2,537
59
2,625
Clermont:
Batavia
Bethel
Loveland
Milford
New Richmond.
Miscellaneous. _.
Total .
Clinton:
Blanchester
Wilmington
Miscellaneous..
Total
Crawford:
Bucyrus
Crestline
Galion
Miscellaneous..
Total
107095—30
Darke:
Arcanum
Greenville
Union City
Versailles
Miscellaneous..
Total
126
148
32
22
101
33, 232
669
67
1,272
145
131
26
2,078
2
127
7
113
97
84
117
38, 596
23
342
12
51
63
491
Defiance:
Defiance
Hicksville
Miscellaneous..
237
55
21
Total _
313
Delaware:
Delaware
Miscellaneous..
302
27
366
Total .
329
52
257
86
Erie:
Huron
Sandusky
Vermilion
Miscellaneous..
Total
Columbiana:
Columbiana
East Liverpool..
East Palestine-.
Leetonia
Lisbon
Salem
Saline ville
Wellsville
TotalCoshocton:
Coshocton
Miscellaneous..
Cuyahoga:
Bedford
Berea
Bratenahl
B recks ville
Chagrin Falls
Cleveland
Cleveland Heights.
Dover
East Cleveland
Euclid Village
Garfield Heights
Independence
Lakewood
Maple Heights
Newburg Heights. _
North Ohnstead
Rocky River
Shaker Heights
South Euclid
Miscellaneous
Number
jof returns
Total
Eairfield:
Bremen
Lancaster
Miscellaneous..
3,389
88
1,153
1,444
24
494
64
Total .
Fayette:
Washington Court House.
Miscellaneous
582
Total _
Franklin:
Bexley
Columbus
East Columbus
Grand view Heights .
Upper Arlington
Westerville
Worthington
Miscellaneous
Total..
325
39
215
11, 760
12
2
20
74
93
164
12,340
268
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
OHIO—Continued
Number
of returns
County and city
Fulton:
Archbold
Delta
Swanton
Wauseon
Miscellaneous
22
44
53
82
28
.
Total
229
Gallia:
Gallipolis
Miscellaneous..
81
4
Total
85
Geauga:
Chardon
Miscellaneous...
130
20
Total
150
Greene:
Jamestown
Xenia
Yellow Springs
Miscellaneous -
28
325
78
158
Total
589
Guernsey:
Byesville
Cambridge
Miscellaneous
2
488
44
Total
534
Hamilton:
Addyston
Cheviot
Cincinnati.
Cleves
Elmwood Place
Glendale
Harrison.Lockland .
Mount Healthy
North College Hill
Norwood
Reading
St. Bernard
Sharonville
Wyoming
Miscellaneous
_.
,.
Total
22
223
30, 858
44
159
188
48
238
178
2
2,145
176
318
84
399
327
35, 409
Hancock:
Findlay
McComb
Miscellaneous
640
13
35
Total
688
Hardin:
Ada
Forest
__
Kenton
Miscellaneous
55
33
233
35
Total
356
222
74
Total.
296
Henry:
Deshler
Holeate...
Henry—Continued.
Napoleon
Miscellaneous...
_
38
25
182
54
Total.
299
Highland:
Greenfield
Hillsboro
Miscellaneous..
135
157
56
Total _
348
Hocking:
Logan
Murray C i t y . .
Miscellaneous..
160
10
19
Total .
189
Holmes:
Millersburg
Miscellaneous-
174
92
Total-.
Huron:
Bellevue
Monroeville
New London
Norwalk
Willard
Miscellaneous..
266
_-
_- --
Total
227
23
46
296
201
47
840
Jackson:
Jackson
Oak Hill
Wellston
Miscellaneous..
125
23
Total-
243
Jefferson:
Amsterdam..
Bergholz...
_
Brilliant
Dillonvale—
Grover
Mingo Junction
Steubenville-Toronto
Yorkville. (See Belmont County.)
Miscellaneous
Total .
Harrison:
Cadiz
H Miscellaneous
Number
of returns
County and city
Knox:
Fredericktown
Mount Vernon
Miscellaneous
Total
Lake:
Fairport Harbor.Painesville
Wickliffe
Willoughby
Miscellaneous
Total
Lawrence:
Coal Grove
Ironton
Miscellaneous..
Total
41
59
120
117
12
235
2,320
241
3,213
18
386
44
448
151
859
108
152
170
1,440
5
345
31
381
269
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
OHIO—Continued
County and city
Licking:
Granville
Newark
Utica
MiscellaneousTotal
Number
of returns
68
22
84
1,063
Logan:
Bellefontaine—.
West Liberty..
Miscellaneous..
329
20
64
Total .
413 |
Lorain:
Amherst
Avon
Elyria
Lorain
_..
Oberlin
Wellington
Miscellaneous..
Total
Lucas:
Maumee
Sylvania
Toledo.
Miscellaneous..
Total...
Madison:
London
Mount Sterling..
Plain City
West Jefferson._
Miscellaneous. _.
253
62
1,867
2,504
239
116
52
5,093 I
174
125
15,444
201
Total
Miami:
Covington
Piqua
Tippecanoe City..
Troy
West Milton
Miscellaneous
Total _
1,035
Monroe:
Woodsfield
160
22
Miscellaneous-
182
Total
Montgomery;
Brook ville
Dayton
German town
M iamisburg
West Carrollton.
M iscellaneous
33
10,322
75
208
56
113
TotaL
10, 807
Morgan:
McConnelsville.
M iscellaneous. .-
35
28
Total _
10
45
6
Total
367
574
694
13,197
192
15,024
j Number
i of returns
35
507
73
333
40
47
15,944 jl Morrow:
Cardmgton
Mount Gilead
Miscellaneous
Total.
Mahoning:
Lowellville
Sebring
Struthers
Yqungstown...
Miscellaneous..
County and city
61
Muskingum:
Dresden.- . . .
Roseville
South Zanesville
Zanesville
Miscellaneous
13
30
17
1,288
134
Total
Noble:
Belle Valley
C aid well. .
Miscellaneous
1,482
_
2
24
1
Marion:
Marion
Miscellaneous..
Total.
862
Total
27
901
Medina:
Lodi
Medina
Wads worth
M iscellaneous.Total...
123
191
234
71
619
Ottawa:
Marblehead
Oak Harbor
Port Clinton
Miscellaneous
25
74
208
201
Total
508
Meigs:
Middleport
Pomeroy
Miscellaneous..
Total..
Paulding:
Antwerp....
Paulding
Miscellaneous
Total
22
49
28
99
190
Mercer:
Celina
Coldwater
Fort Recovery.
Rockford
Miscellaneous.Total
168
31
11
14
19
243
Perry:
Corning
Crooks ville
New Lexington
New StraitsvilleShawnee
Somerset...
Miscellaneous
Total
34
60
107
25
21
26
33
306
270
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
OHIO—Continued
County and city
I Number
of returns
Pickaway:
Ashville
Circleville
Miscellaneous
17
182
21
Total
220
Pike:
Waverly
Miscellaneous
Total
Portage:
Garrettsville
Kent
Ravenna
Miscellaneous
38
_-
Total
19
813
407
132
1,371
Preble:
Eaton
Lewisburg
M iscellaneous
136
17
Total
252
Putnam:
Columbus Grove..
Continental
Leipsic
Ottawa
M iscellaneous
Total
31
17
42
72
40
202
Richland:
Mansfield
Plymouth
Shelby
M iscellaneous
1 726
67
320
44
Total
2,157
Ross:
Chillicothe
Miscellaneous
610
48
Total
658
Sandusky:
Clyde
Fremont
Gibsonburg
Miscellaneous
Total
84
507
81
101
773
Scioto:
New Boston
Portsmouth
Sciotoville
M iscellaneous
61
1 342
16
65
Total
1 484
Seneca:
Fostoria
Tiffin
Miscellaneous
Total
403
579
106
1 088
Shelby:
Sidney
Miscellaneous
303
36
Total
339
County and city
Number
of returns
Stark:
Alliance
Canal Fulton
Canton
Louisville
Massillon
Minerva
Navarre
North Canton
Miscellaneous
1,499
47
6,093
119
937
97
65
130
52
Total
9,039
Summit:
Akron
Barber ton
Cuyahoga Falls. _.
Hudson
Kenmore
M is cellaneous
13,140
2,218
506
111
497
114
Total
16, 586
Trumbull:
Girard
Hubbard
Newton Falls
Niles
Warren
Miscellaneous
817
363
62
609
1,438
112
Total
3,401
Tuscarawas:
Dennison
Dover
Ne wcomerstown..
New Philadelphia.
Uhrichsville
Miscellaneous
Total
302
394
118
323
382
1,595
Union:
Marysville.
Richwood
Miscellaneous
64
15
13
Total
92
Van Wert:
Van Wert
Miscellaneous
321
55
Total
376
Vinton:
McArthur
Miscellaneous
27
13
Total
40
Warren:
Franklin
Lebanon
Miscellaneous
154
139
93
Total
386
Washington:
Belpre
Marietta
Miscellaneous
13
516
57
Total
586
Wayne:
Doylestown
Orrville
Rittman...
_
34
317
76
271
STATISTICS OP INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
OHIO—Continued
County and city
Wayne—Continued,
Shreve
Wooster
M iscellaneous. _.
Number '
of returns
40
901
62
Total
1,430
Williams:
Bryan
Montpelier
Stryker
Miscellaneous...
152
119
64
Total
342
County and city
Number
of returns
Wood:
Bowling Green
North Baltimore.
Perrysburg
Rossford
Miscellaneous
Total.
Wyandot:
Carey
Upper Sandusky..
Miscellaneous
Total
State total.
196
89
183
132
229
829
74
139
51
264
218,479
OKLAHOMA
Adair:
Stillwell
Miscellaneous.
20 '
12
Total
32
Alfalfa:
Cherokee
Miscellaneous
59 i
85 i
Total..
I
629
76
58
20
38
821
Cherokee:
Tahlequah..
144 !|
Miscellaneous
Total
Atoka:
Atoka
Miscellaneous
Total.-.
Choctaw:
Boswell
Hugo
Miscellaneous
Total
Beaver: Miscellaneous
Beckham:
Elk City
Sayre
Miscellaneous
Total. __
Cimarron: Miscellaneous
Cleveland:
Norman
Total
Blaine:
Geary...
Okeene
Watonga
Miscellaneous
Miscellaneous
74
4
84
17
211
24
235
Total
Total
116
Coal:
Coalgate..
Lehigh
Bryan:
Caddo
Durant
Miscellaneous
Total
Comanche:
Fort Sill
Lawton..
Miscellaneous
Total
Cotton:
Devol
Walters
Miscellaneous
Total
Craig:
Vinita
Miscellaneous
Total.
Caddo:
Anadarko..
Carnegie
Cement
Miscellaneous
Total
Canadian:
El Reno
Yukon
Miscellaneous
Total.._
Carter:
Ardmore
Healdton
Wilson
Wirt
Miscellaneous
_,
Total..
23
1
24
38
262
29
329
3
34
21
58
80
14
94
272
STATISTICS OF INCOME
TABLE 11.—Individual
returns by States and Territories—Number
of
returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
OKLAHOMA—Continued
l
Number
of returns i
County and city
Hughes:
Creek:
Bristow
Depew
Drumright
Kiefer
Mounds
Oilton
Sapulpa
._ _
Shamrock
Slick
Miscellaneous
Total
302 i
Holdenville
15 !
Wetumka
199
Miscellaneous
27 1
17 |
Total...
42
440 Jackson:
18 j
Altus
.
Miscellaneous
7
19
_
Delaware* Miscellaneous
Dewey: Miscellaneous
_
_
131
7
45
39
_._
222
3
41
27
21
Total
48
Garfield:
Covington
Enid
Garber _ __ _
Miscellaneous
Total
51
891
56
43
1,041
Garvin:
Lindsay
__ _
Pauls Valleys
Wynnewood
Miscellaneous
Total. __
170
Grady:
Chickasha _ _
Miscellaneous
423
67
28
92
22
28
490
Total
Grant:
Medford
Miscellaneous
Total__
Greer:
Mangum
Miscellaneous
212
72
31
315
165
56
Total
1,086
Custer:
Clinton
Thomas
Weatherford
Miscellaneous
Total
Ellis:
Shattuck.._
' Number
of returns
County and city
37
113
_
Total
Harmon:
Hollis.
Miscellaneous
Total
150
106
32
138
58
16
74
221
I Jefferson:
i
Ringling..Ryan
Waurika
Miscellaneous.Total
15
16
49
24
__
104
Johnston:
Tishomingo -"Wapanucka
Miscellaneous
Total
.
13
5
12
30
Kay:
Blackwell
Newkirk
Ponca City
Three Sands
Tonkawa
Miscellaneous
Total
420
86
967
11
210
110
_.
__
1, 804
Kingfisher:
Hennessey
__
Kingfisher . . _
Miscellaneous
_
___ _
Total
128
Kiowa:
Hobart
Miscellaneous
Snyder
Total
12
87
__.
222
Latimer:
Wilburton
Miscellaneous _
.
Total
21
2
23
Le Flore:
Heavener
Poteau .
Spiro
Miscellaneous -
43
43
12
26
Total
Lincoln*
Chandler
Prague
Stroud
Miscellaneous
'
Total
30
86
12
124
_
74
35
64
42
Harper: Miscellaneous
34
Haskell:
McCurtain
Stigler
Miscellaneous
Total
2
18
4
Logan:
Guthrie
Miscellaneous
239*
117
24
Total
356
215
273
STATISTICS OF INCOME
TABLE 11.—Individual
returns by States and Territories—Number
of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
OKLAHOMA—Continued
County and city
Number
of returns
Love:
Marietta
Miscellaneous.
Total
25
90
McCurtain:
Broken Bow..
Idabel...
Wright City..
Miscellaneous.
Total
Total
82
86
37
Marshall:
Madill
Miscellaneous.
Total
Mayes:
Pryor...
Miscellaneous.
Total
Muskogee:
Boynton
.
Fort Gibson..
Haskell
Muskogee
Miscellaneous.
45
6,472
_
_.
AvantBarnsdall (formerly Bigheart)
Denoya.
Fairfax
Hominy
Pawhuska
Shidler
Wynona
Miscellaneous..Total
16
11
28
1,289
12
Total
Nowata:
Nqwata
Miscellaneous-
180
133
47
•—r
90
11
Total
Pittsburg:
Dow
Haileyville
Hartshorne
Kiowa
Krebs
McAlester
Quinton
Miscellaneous..
101
Total
3
150
45
17
Pontotoc:
Ada
Allen
Roff
Miscellaneous
215
Total
22
64
10
181
155
900
54
21
118
1,525
13
26
16
6
233
111
_.
428
Pawnee:
Cleveland
Pawnee
Miscellaneous..Payne:
Cushing
Stillwater
Yale
Miscellaneous...
3
157
34
884
12
1,126
123
68
61
Total
1,356
Okmulgee:
Beggs
Dewar
Henrietta
Morris
Okmulgee
Miscellaneous
Total
Total
_.
Noble:
Perry
Miscellaneous.
Total.
Okfuskee:
Boley
Okemah
Weleetka
Miscellaneous .
Total
___
Ottawa:
Afton
Cardin
_
Commerce
Dquthat...
Miami
Picher
Quapaw,.
Miscellaneous....
Total
Total
Mlurray:
Davis
Sulphur
Miscellaneous.
16
58
6,370
Total
Mclntosh:
Checotah
Eufaula
Miscellaneous.
Major:
Fairview
Miscellaneous.
Oklahoma:
Britton
_
Edmond
Oklahoma City
Miscellaneous
Total
McClain:
Purcell
Miscellaneous.
Total
Number
of returns
County and city
252
_.
266
170
84
34
554
1
16
39
2
5
280
18
18
379
278
12
14
330
274
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
OKLAHOMA—Continued
County and city
Pottawatomie:
Shawnee
Tecumseh
M iscellaneous
_..
Total
Roger Mills: Miscellaneous
Rogers:
Chelsea
Claremore
Miscellaneous
Tillman:
Frederick
Granneld
384 I
Miscellaneous.
Total
1,256
Tulsa:
Bixby
26 j
Broken Arrow
Collins v i l l e . . .
i
Jenks
Sand Springs...
Skiatook
Tulsa
Miscellaneous.
Total
Total
113
Seminole:
Cromwell
Wewoka_._
M iscellaneous
17
306
677
Total
1,000
Sequoyah:
Sallisaw
Vian
Miscellaneous
Total
Stephens:
Comanche
Duncan
Marlow
M iscellaneous
Total
County and city
786 !
86 I
Total
Pushamataha:
Antlers
Miscellaneous
Number ji
of returns !
__
Texas:
Guymon
Miscellaneous
Total
320
65
97
162
Wagoner:
Coweta
Wagoner
Miscellaneous.
Total
Washington:
Bartlesville
Dewey
Miscellaneous.
Total
Washita:
Cordell
Miscellaneous.
Total
Woods:
Alva
Waynoka
Miscellaneous.
Total
Woodward:
Woodward
Miscellaneous.
Total
State t o t a l . .
Number
of returns
64
30
45
139
13
45
23
24
168
91
8,373
56
.8, 793
22
44
5
1,223
52
24
60
71
131
136
20
28
184
144
31
175
37, 261
OREGON
Baker:
Baker
Miscellaneous.
Clatsop:
Astoria
Seaside
Miscellaneous.
Total
Total
Benton:
Corvallis
Miscellaneous.
Total..
Clackamas:
Gladstone
Milwaukie
Oregon City_.
Oswego
West Linn
Miscellaneous
118
200
79
23
156
Total
60(5
Columbia:
Clatskanie
Rainier
St. Helens
Miscellaneous.
Total
Coos:
Bandon
Coquille
Marshfield_._.
North Bend...
Miscellaneous.
Total
539
46
114
699
60
31
188
378
39
52
283
68
107
549
275
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
OREGON—Continued
County and city
Number
of returns
Crook:
Prineville
MiscellaneousTotal
Curry: Miscellaneous.
Deschutes:
Bend
Miscellaneous
Total.
368 \\
28 !|
396
Douglas:
Roseburg
176 jl
101 il
Miscellaneous-
277 !
Total
Gilliam:
Condon
MiscellaneousTotal
83
72
_.
Grant: Miscellaneous.
Harney:
BurnsMiscellaneous
Total.
155 j |
~102
55 I
Total
Jackson:
Ashland
Medford
Miscellaneous..
Total..
Klamath:
Klamath Falls..
Miscellaneous-.
Total.
Lake:
Lakeview
MiscellaneousTotal
Lane:
Cottage GroveEugene
Springfield
Miscellaneous.,
TotalLincoln: Miscellaneous.
175
Total _
259
48
Malheur:
Ontario
Miscellaneous...
58
Total.
147
Marion:
Salem..
Silverton.
Woodburn
Miscellaneous-
795
125
25
102
Total.
1,047
Morrow:
Heppner
Miscellaneous..
62
43
Total .
105
Multnomah:
Gresham
Portland
Miscellaneous..
17, 518
160
Total _
17, 747
62
34
93
182
Total-...
IOO il Sherman: Miscellaneous..
514 jl
73 || Tillamook:
687 i
Tillamook
Miscellaneous
Total
Jefferson: Mi scellaneous _
Josephine:
Grants Pass
Miscellaneous
Total.
Linn:
Albany. _
Lebanon
Miscellaneous..
Polk:
Dallas.-.
Independence..
Miscellaneous..
Hood River:
Hood River
Miscellaneous-
Number
jof returns
County and city
136
13
149 j
719
212
931
115 li
49 l|
Umatilla:
Milton
Pendleton
Miscellaneous..
47
530
330
Total _
907
Union:
Elgin
La Grande
Union
Miscellaneous..
11
313
29
77
Total-..
430
164 ! Wallowa:
Enterprise
Miscellaneous-
45
55
51
703 I
35 I
928 ,'
119 |
100
Total
139 j Wasco:
The Dalles
Miscellaneous...
Total
. .
303
54
357
276
STATISTICS OF INCOME
r
ndividual
T A B L E 11.—/•,«*«,.,
returns by States and Territories—Number of returns
id by
by counties, cities, and townships, calendar year 1928—Contd.
distributed
OREGON—Continued
Number
of returns
County and city
Washington:
Forest Grove
Hillsboro
Miscellaneous
70
103
170
343
Total
Wheeler: Miscellaneous
...
37
County and city
Yamhill:
McMinnville-Newberg.
Miscellaneous
Total
State total.__
Number
of returns
131
55
108
294
29,333
PENNSYLVANIA
Adams:
Gettysburg
Littlestown
McSherrystown..
Miscellaneous
Total.
Allegheny:
Aspinwall
Avalon
Bairdford..
Bellevue
Ben Avon
_.
Brackenridge
Brentwood
Braddock
Bridgeville
Broughton
Carnegie
Castle Shannon.__
Chalfant
Clairton
Coropolis
Crafton
Cuddy
Curtis ville
Dormont
Dravosburg
Duquesne
East Pittsburgh...
East McKeesport.
Edgewood
Edgeworth
Elizabeth
Emsworth
Etna
Glassmere
Glassport
Glenfield
Glenshaw
Greentree
Harmarville
Harwick
Hays
Heidelberg.
Homestead
Indianola
Ingram
Leetsdale
Lincoln Place
McKeesport
McKees Rocks
Mill vale
Moon Run
Morgan
Munhall
Natrona
North Bessemer...
North Braddock..
Oakdale
Oakmont
Pitcairn.
Pittsburgh
Port Vue
Rankin
Allegheny—Continued,
Russellton
Sewickley...
__
Sharpsburg
Springdale
Swissvale
Tarentum
Turtle Creek
Versailles
Verona
520
Wall
386 j
West Homestead
!
1,801
West View
359 !
Whitaker
308
Wilkinsburg
107 ;
W ilmer ding
1,115
Wilson
244
Miscellaneous
32
Total
Armstrong:
Apollo
Dayton
Ford City
Freeport
Kaylor
Kittanning
Leechburg
Parkers Landing
Sagamore
Yatesboro
Miscellaneous
22
991
450
195
1,266
775
535
53
291
39
98
284
43
3,623
276
127
1,726
85, 316
206
15
254
152
11
469
299
29
15
38
162
Total
1,650
Beaver:
Aliquippa
Ambridge
Beaver
Beaver Falls
Bridge water
Conway
Freedom
Midland
Monaca
New Brighton
Rochester
M iscellaneous
1,168
819
612
1,039
43
63
163
292
236
567
433
326
Total
5,761
Bedford:
Bedford
Everett
Hyndman
Saxton
Miscellaneous
134
73
4
40
54
Total
305
Berks:
Birdsboro
B oyerto wn
Fleet wood
Ham burg
165
213
103
170
STATISTICS OF INCOME
277
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
PENNSYLVANIA—Continued
County and city
Berks —Continued.
Kutztown
_.
Mohnton
Mount Penn
Reading
Robesonia
Shillington
Singing Springs.
Topton
West Reading...
Womelsdorf
Wyomissing
Miscellaneous...
Total.
Blair:
Altoona
Bellwood
-.
Duncans ville
Hollidaysburg..
Juniata
Martinsburg
Roaring Spring.
Tyrone
Williamsburg
Miscellaneous...
Total.
Bradford:
Athens
Canton
Sayre
South Waverly.
Towanda
Troy
Miscellaneous...
Number
of returns
122
66
104
6,295
48
249
159
35
320
54
475
783
9,361
4,031
126
63
262
7
188
65
99
Total.
810
374
286
184
185
60
122
120
186
70
51
990
Total.
2,628
Butler:
Butler
Chicora
Evans City
Lyndora
Mars
Sarver
Zelienople
Miscellaneous..
1,237
70
74
16
79
19
110
308
Total
Cambria—Continued.
Expedit
Gallitzin
Hastings
Johnstown
Lilly
Marsteller
Nanty-Glo
Patton
Portage
Scalp Level
South Fork
Spangler
Vintondale
Miscellaneous
Total.
2,909
67
24
286
170
25
60
360
53
Bucks:
Bristol
Doylestown
Langhorne
Morris ville
New Hope
Newtown
Perkasie
Quarkertown..
Sellersville
Yardley
Miscellaneous..
Cambria:
Barnesboro
Beaverdale.
Bland burg
Carrolltown
•Colver
Conemaugh
•Cresson
Dunlo
East Conemaugh.
Ebensburg
Elrnora.
County and city
1,913
Cameron:
Emporium
Miscellaneous..
Number
|of returns
9
57
46
3,663
51
1
45
62
140
10
86
45
17
167
5,013
137
13
Total
Carbon:
Beaver Meadow
East Mauch Chunk..
Lansford
Lehighton
Mauch Chunk
Nesquehoning.
_.
Palmerton
Summit Hill
Weatherly
Miscellaneous
Total.
Centre:
Bellefont
Philips burg
State College...
Miscellaneous..
18
106
319
234
112
140
239
89
64
126
1,447
214
222
164
120
Total
Chester:
Coatesville
Downingtown
Kennett Square..
Malvern
Oxford
Park es burg
Phoenix ville
Spring City
West Chester
West Grove
Miscellaneous
559
271
228
109
501
160
743
32
925
Total.
Clarion:
Clarion
East Brady
New Bethlehem..
Rimersburg
Miscellaneous
153
93
232
28
270
Total
20
12
43
41
154
123
17
1
100
13
Clearfield:
Clearfield.
Coalport
Curwensville..
Du Bois
Falls Creek...
Grass Flat
Houtzdale
Irvona
Madera
364
34
53
532
24
9
67
13
12
278
STATISTICS OF INCOME
TABLE 11.—Individual
returns by States and Territories—Number
of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
PENNSYLVANIA—Continued
County and city
Number
of returns
Clearfield—Continued.
Osceola Mills
Ramey
Tyler
Winburne
Miscellaneous
1
5
3
13
134
Total.
Clinton:
Avis
Flemington
Lock Haven...
Mill Hall
Renovo
Miscellaneous..
25
11
420
22
209
63
Total
Columbia:
Berwick
Bloomsburg
Catawissa
Centralia
Miscellaneous..
Total.
Crawford:
Cambridge Springs..
Linesville
Meadville
Titusville
Miscellaneous
Total.
Cumberland:
Camp Hill
Carlisle
Lemoyne
Mechanicsburg
_.
Mount Holly Springs.
New Cumberland
Newville
Shippensburg
West Fairview
Miscellaneous
Total .
Dauphin:
Elizabeth ville..
Harrisburg
Highspire
Hummelstown.
Lykens
Middletown
Millersburg
Penbrook
Royalton
_
Steelton
Williamstown..
Miscellaneous..
Total.
Delaware:
Aldan
Chester
Clifton Heights—
Collingdale
Colwyn
Darby
East Lansdowne.
Eddystone
Glenolden
Lansdowne
Marcus Hook
184
309
36
35
65
629
62
38
792
421
168
County and city
Number
of returns
Delaware—Continued.
Media
Morton
Norwood..
Prospect Park (Moore)
Ridley Park
Sharon Hill
__.
Swarthmore
Trainer
Upland
Yeadon
__
Miscellaneous
578
62
210
250
277
178
665
13
36
248
8,430
Total
Elk:
Johnsonburg
Ridgway
St. Marys
_
Wilcox
Miscellaneous
Total
15, 956
__.
Erie:
Albion
Corry
Erie..
Girard.
North East
Union City.
Wesley ville
Miscellaneous
Total.
Fayette:
Belle Vernon
Brownsfleld
197
Brownsville
495
Chestnut Ridge
91
Connellsville
181
Dunbar
11
Everson
137
Fairchance
19
Fayette City
_„
109
Grays Landing
_..
25
La Belle139
Lemont Furnace
Mason town
1, 404
Mount Braddock
Mount Sterling
New Salem.
__.
Oliver
_.
Orient
Point Marion
Republic.
Ronco
Smock..
South Brownsville
South Connellsville
Star Junction
UledL...
Uniontown
Vanderbilt
West Leisenring
Miscellaneous
Total
166
299
13
43
810
66
242
5,479
61
168
67
83
146
6,312
1, 481
Forest: Miscellaneous
Franklin:
Chambersburg
Greencastle
Mercersburg
Waynesboro
Miscellaneous
Total
241
5
295
33
645
39
45
48
81
2
18
30
151
9
1
54
10
8
78
87
T
31
250
18
16
8
1, 325
21
8
733
4, 297
64
525
73
413
93
1,173-
STATISTICS OF INCOME
279
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
PENNSYLVANIA—Continued
County and city
Fulton: Miscellaneous.
Number
of returns
10
Greene:
Nemacolin
Waynesburg..
Miscellaneous..
69
307
285
Total-
661
Huntingdon:
Huntingdon....
Mount Union..
Miscellaneous..
260
57
79
Total
Indiana:
Arcadia
Black Lick
Blairsville
Clymer
Glen Campbell..
Heilwood
Homer City
Indiana..
Iselin
Rossiter
Saltsburg
Miscellaneous-..
Total.
Jefferson:
Big Run..
Brockway..
ville.
Brookville
_.
Conifer
Punxsutawney..
Reynoldsyille-..
Summerville
Sykes ville
Miscellaneous...
Total..
1
13
287
42
15
479
8
11
56
135
1,122
252
2
359
81
26
29
74
917
Juniata:
Mifflintown
Miscellaneous..
Total..
Lackawanna:
Archbald
Blakely
Carbondale
Chinchilla
Clarks Summit..
Dickson
Dunmore
Jermyn
_
Jessup
._Mayfield
Minooka...
Moosic
Moscow
Old Forge
Olyphant
Peckville
Scranton
Taylor
Throop
Vandling
Winton
Miscellaneous-_.
Total.
* See footnote on p. 280.
104
102
22
847
25
114
136
580
121
107
46
34
64
49
122
353
101
7,077
144
80
15
2
223
10,364
County and city
Number
of returns
Lancaster:
Columbia
Denver
Elizabethtown.
Ephrata..
Lancaster
Lititz
__
Manheim...
Marietta
Mount Joy
New Holland..
Miscellaneous. _
Total
373
55
165
142
3,465
170
185
77
116
54
784
5,586
Lawrence:
Bessemer
Ellwood City..
New Castle
Miscellaneous..
Total
785
2,092
233
3,196
Lebanon:
Lebanon
Myerstown
Palmyra
MiscellaneousTotal
Lehigh:
Allentown
Bethlehem »__..
Catasauqua
Coplay
Emaus
Slatington
Miscellaneous..
Total...
4,550
165
265
67
180
170
391
5,788
Luzerne:
Ashley.
Avoca
Duryea...
_.
Dupont
Edwardsville
Exeter
Forty Fort
Freeland
Glen Lyon
Hazleton
Hughestown
Kingston
_.
Larks ville—
Luzerne—
Miners Mills
Nanticoke
_
Nescopeck
Parsons..
Pittston
Plains
Plymouth
Pringle—
Shickshinney
Sugar Notch
Swoyers ville
Warrior Run
West Hazleton. _
West Pittston...
West Wyoming.
White H a v e n . . .
Wilkes-Barre
Wyoming
Miscellaneous—.
150
126
73
21
85
31
271
211
147
1,264
2
1,125
32
116
19
541
15
66
719
107
343
3
48
39
30
10
116
183
6
87
3,861
113
577
Total.
111
142
291
1,452
10, 537
280
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
PENNSYLVANIA—Continued
County and city
Ly coming:
Hughes ville
Jersey Shore
Montgomery...
Montoursville_.
Muncy..
Newberry
Williamsport—.
MiscellaneousTotal
McKean:
Betula
Bradford
Eldred
Hazel Hurst
Kane
Mount Jewett..
Port Allegany..
Smethport
MiscellaneousTotal.
Mercer:
Farrell
Greenville
Grove City
Mercer _
Sharon
...
Sharpsville
Stoneboro
West Middlesex.
Wheatland
Miscellaneous
Total.
Number
of returns
34
258
74
74
100
92
2,222
79
2,933
2
1,498
82
4
373
56
78
127
333
2,553
255
524
295
160
1,420
194
39
35
23
95
3,040
Mifflin:
Burnham
Lewistown
MiscellaneousTotal.
Monroe:
East Stroudsburg.
Stroudsburg
_
Tobyhanna..
Miscellaneous
Total .
Montgomery:
Ambler
Bridgeport
Conshohocken
East Greenville
Hatboro
Jenkintown
Lansdale.
Narberth
Norristown
North Wales
Pennsburg__
.._
Pottstown
Rockledge
Royersford
_.
Souderton
West Conshohocken.
Miscellaneous
Total.
* Bethlehem:
Counties—
Lehigh
Northampton..
Total
39
536
County and city
Number
of returns
Montour:
Danville
Miscellaneous.
Total
Northampton:
Bangor
Bath
Bethlehem 4
Easton
Hellertown
Nazareth
North Catasauqua.
Northampton
Pen Argyl
Roseto
Walnutport
West Easton
AVind Gap
Miscellaneous
Total.
Northumberland:
Kulpmont
Locust Gap
Milton
Mount Carmel
Northumberland..
Shamokin
Sunbury
Watsontown
Miscellaneous
Total.
Perry:
Duncannon
Marys ville
Newport.
Miscellaneous-
184
236
68
2, 356
2,440
94
321
31
218
133
1
32
5
21
154
6,110
34
35
290
439
128
1,009"
763
70
201
2, 969
41
47
661
Total.
158
273
15
159
605 1
452
150
371
29
160
825
485
•830
2, 062
129
35
886
37
179
134
31
10, 230
17,025
Philadelphia: Philadelphia..
205
92, 296
Pike:
Matamoras
Miscellaneous
38
Total.
114
Potter:
Austin
Coudersport...
Galeton
Shinglehouse..
Miscellaneous.
12
60
49
27
24
Total.
Schuylkill:
Ashland
Coaldale
Cressona
Delano
Frackville...
Gilberton...
Girardville.
Gordon
Lost Creek..
220
114
44
29
130
37
94
27
17
Number
of r e t u r n s
165
2, 356
2,521
281
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
PENNSYLVANIA—Continued
Number
of returns
County and city
Schuylkill—Con tinued.
McAdoo
Mahanoy Citv _ _
Minersville
New Philadelphia (Silver Cr 3ek)____
Orwigsburg..
_ _
Palo Alto
Port Carbon
Pottsville
St. Clair
.__
Shenandoah
Tamaqua__ ._ __.
Tremont
Miscellaneous
_
___ _
Total
Snyder:
Selinsgrove
Miscellaneous
Total
Somerset:
Berlin
Boswell
Central
Confluence
Holsopple
Hooversville
Jenners
Jerome
Macdonaldton
Meversdale
Rockwood
Somerset
Windber
Miscellaneous
Total
Sullivan:
Mildred
Miscellaneous
Total
Susquehanna:
Forest City
Hallsre.ad
Montrose
Susquehanna
Miscellaneous
Total
i Yen an go:
i
Enilenton
407
Franklin
213
Oil Citv
21
Polk
62
Miscellaneous
_ _. _ _ _ _ .
12
Total. ._ . . . 83
56
1, 255 i A\ a r r e n :
117
Sheffield
_
. __
109
Tidioute
424
432
Youncsville_-_ _ __ . . . _
_ _.. _
68
Miscellaneous.
79
To<aL
478
Washington:
A lien port
Bentlevvilie
79
Bulger' . .
Bweettsjown
38
California
...
110
Canonsbu r g - ___ ._ _ _
Cecil
Charleroi
Cherry Yallev
36
Ciavsville
*
20
Cokesburc
24
"Doisytown
..
25 :
24
F) on or a
Ellsworth
20
Fredericktown
10
Houston
23
3
McDonald
- _
Alariana
79 '
Meadow Lands
31 !
Millsboro
205
Monongahela
_____
234
New Eagle
114
Roscoe
Vestaburg
.
848 i
"Washington
West Brownsville
Miscellaneous ._
_
9 i
37 :
Tot 1]
4, 603
46
100
28
3f0 '
Total
Union:
Lewisburg
ATifflinburg
Miscellaneous
Total..
36
97 !
24
117 i
26 [
69
299
177
65
47 1
289
108
701
1 154
7
170
2,140
17
13
57
46
114
1, 116
= = = = =
25
104
9
124
135
538
17
600
2
58
12
8
-188
27
57
100
212
22
11
8
422
20
53
15
1,325
95
581
5 068
. .
...
._
.
_._
_ _
WayneI law lev
Honesdalp
87
254
97
438
Total
8i ;
Westmoreland:
78
Tioga:
Elkland
Mansfield
Wellsboro
West field
Aliscellaneous
Number
of returns
County and city
\mold '
Avonmore.. _.
Claridge
Crab Tree
Dan'agh
Derrv"
East Yandergrift
Export
Greensburg
Irwin
Jcarrette
-
_
Larimer
Lntrobp
Liironier
Mammoth..
Manor
__ __ _.
Monessen
Mount Pleasant
New Kensington
North Belle Vernon
... .
•
-
•
—
—
238
40
14
8
13
.57
21
66
1,365
357
508
19
609
88
12
73
755
253
791
10
282
STATISTICS OF INCOME
TABLE 11.—Individual
returns by States and Territories—Number
of returns
distributed by counties, cities, and townships, calendar year 1928—ContcL
PENNSYLVANIA—Continued
Number
of returns
County and city
Westmoreland—Continued.
Parnassus
Penn
Pricedale
Scottdale
_
Southwest
South Greensburg
Tr afford
Trauger ..
__
_
Vandergrift
Wendell
West Newton. .
Youngwood
Yukon
Miscellaneous
__
Total
Wyoming:
Tunkhannoek
Miscellaneous..
Total
314
32
1
374
._
.
18
105
4
486
4
172
72
12
621
7,619
Number
of returns
County and city
York:
Dallastown
Glen Rock
Hanover
North York
Red Lion
Spring Grove
West York
Wrierhtsville
York
Miscellaneous
Total
__
3,713
Miscellaneous for State: Residents of
other States
State total
-
_.
46
35
406
2
148
45
1
51
2,640
339
1,527
,
361, 220
79
120
199
RHODE ISLAND
Bristol:
Barrington
Bristol
Warren
215
300
184
Total
Kent:
Coventry
East Greenwich
Warwick
_
West Greenwich
West Warwick
Total
Newport:
Jamestown
Little Compton
Middletown
Newport
699
74
298
491
1
425
1,289
___
Portsmouth
Tiverton...
Total
Providence:
Burrillville
Central Falls
Cranston
.._
63
32
21 ,
1,423
17
41
62
1,659
199
462
1,758
Pro v idence—C ontinued.
Cumberland _
East Providence
Foster
Gloucester
Johnston
Lincoln
North Providence
North Smithfield
Pawtucket
Providence
Scituate
Smithfield
Woonsocket
Total
Washington:
Charlestown
Exeter
Hopkinton
Narragansett.
North Kingston
Richmond
South Kingston
Wpsterlv
_.
.
21,055
4
3
73
57
145
35
243
539
Total
State total
223
877
4
26
106
230
256
180
2,536
12,072
50
27
2,049
1,099
. _.
25,801
SOUTH CAROLINA
Abbeville:
Abbeville
Miscellaneous..
Total
Aiken:
Aiken...
Granite ville
Langley
North Augusta.
Miscellaneous..
Total..
102
23
125
155
18
9
12
33
227
Allendale:
Allendale
Fairfax.
27
4
2
._
Miscellaneous
Total.- __
Anderson:
Anderson
Belton .
Honea Path
Pelzer
Pendleton
33
,_
337
49
26
14
7
283
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
SOUTH CAROLINA.—Continued
County and cityAnderson— C ontinued.
Williamston
Miscellaneous
Total.
Number
of returns
17 i
Total _
Total
Beaufort:
Beaufort
Miscellaneous..
Total _
Berkeley: Miscellaneous .
62
Total _
Total-.
53
52 I
2,372
3
16
"7
15
62
2,500
Total-
140
Chester:
Chester
Great Falls
Miscellaneous..
Total _
105
Clarendon:
Manning
Miscellaneous..
Total
Colleton:
Walterboro
Miscellaneous..
65
103
28
27
-•
158
11
93
112
36
17
Total.
62
Fairfield:
Winnsboro
Miscellaneous..
72
30
Total.
102
Florence:
Florence
Lake City
Timmonsville..
Miscellaneous..
Total
480
42
29
23
Georgetown:
Andrews
Georgetown
Miscellaneous..
Total .
26
117
1
144
Greenville:
Fountain Inn..
Greenville
Greer.
Piedmont
Miscellaneous..
Total .
13
1,578
64
12
49
Greenwood:
Greenwood
Ware Shoals.. _.
Miscellaneous..
Total-
Chesterfield:
Cheraw
_
Miscellaneous..
107095—30
313
68 ! Edgefield:
57 I
Edgefield
|!
Johnston
125 ji
Miscellaneous..
12
123
5
Total-
Total _
Dillon:
Dillon
Latta
Miscellaneous
Total
Cherokee:
Blacksburg
Gaffney
Miscellaneous..
Total.
128
162
23
18 ! Dorchester:
15 I
Saint George._.
23 |!
Summerville—.
— 11
Miscellaneous..
56 !!
Total...
Calhoun:
Saint Matthews.
Miscellaneous
Charleston:
Charleston-_
Edisto Island
Johns Island
Meggett
Moultrieville
Mount PleasantMiscellaneous
Darlington:
Darlington
Harts ville
Miscellaneous..
458 i
Bamberg:
Bamberg
Denmark
Miscellaneous.
Barn well:
Barnwell
Blackville
Miscellaneous..
Number
of returns
County and city
Hampton:
Estill
Varn ville
Miscellaneous-.
Total _
1,716
187
29
244
15
19
36
70
Horry:
Conway
Miscellaneous..
Total
72
14
Jasper: Miscellaneous..
22
284
STATISTICS OF INCOME
TABLE 11.—Individual
returns by States and Territories—Number
of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
SOUTH CAROLINA—Continued
Number \
of returns
County and city
Kershaw:
Camden
Kershaw
Miscellaneous
105
20
7
Total-
132
Lancaster:
Lancaster
Miscellaneous
56
3
Total.
59
Laurens:
Clinton
Laurens.__
Miscellaneous
90
89
23
Total
202
Lee:
Bishopville
Miscellaneous
45
7
Total-
52
Lexington:
Batesburg
Leesville
Lexington
New Brookland-.
Miscellaneous—
25
5
23
14
36
Total
103
24
10
Total
34
Marion:
Marion
Mullins.
Miscellaneous
90
50
10
i
Marlboro:
Bennettsville
Clio
McColl
Miscellaneous-..
150
183
Newberry:
Newberry
Whitmire
Miscellaneous.. .
140
23
36
Oconee:
Newry
Seneca
Walhalla
Westminster
Miscellaneous.-_
Total
-.
Richland:
Columbia
Miscellaneous
Total
--.
~-~-
96
-__
1,924
14
-_
1,938
Saluda:
Saluda
11
5
Miscellaneous
Total..
16
Spartanburg:
Clifton
Converse
Cowpens
Enoree
Spartanburg
Woodruff
Miscellaneous
6
3
4
6
1,002
20
137
•
.
1,178
Sumter:
Sumter
Miscellaneous
362
36
-.
Union:
Buffalo .
Jonesville
Lockhart _
Union
Total
136
56
23
Total
79
_.
3
Total
..
.
38 i
24
Miscellaneous for State: Residents of
11
18
other States
State total
398
2
5
14
109
6
Williamsburg:
Kingstree
Miscellaneous.
York:
Clover
Fort Mill
i
Rock Hill
199
York
I
Miscellaneous
94
293
50
15
31
Miscellaneous
114
27
29
13
-.
Total
13
225
55
Pickens:
Easley
Liberty
Miscellaneous
Total
Total
Total...
Total
Orangeburg:
Branch ville
_
Orangeburg
Miscellaneous
Total
...
Total
McCormick:
McCormick
Miscellaneous...
Number
of returns
County and city
20
18
201
53
13
305
204
13, 725
285
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of rei urns
distributed by counties, cities, and townships, calendar year 1928—Conid.
SOUTH DAKOTA
Number
of returns
County and city
Aurora:
Plankinton _
Miscellaneous
27
37
Total
64
Beadle:
Huron
Miscellaneous
.
Total
428
59
487
Bennett: Miscellaneous..
Bon Homme:
Scotland
Tyndall
Miscellaneous
Total.
124
147
22
39
Total.
895
30
90
1,015
Total..
Total
86
Custer: Miscellaneous.
Davison:
Mitchell
Miscellaneous
Total.
78
373
21
394
49
Total
114
Deuel:
Clear Lake
Miscellaneous...
25
25
Total
50
Douglas:
Armour
M iscellaneous
Total.
51
45
31
50
Total .
Total
Fall River:
Edgemont
Hot Springs.....
Miscellaneous..
Buffalo: Miscellaneous..
Butte:
Belle Fourche.
Miscellaneous..
63
108
14
Total
Total _
133
J a m p b e l l : Miscellaneous
37
Charles Mix:
Qeddes
Lake Andes.
._
Platte..
Wagner . .
_
Miscellaneous..
______
_
_
Total
31
34
40
72
12
189
_
.
.
.
55
66
Total
121
Clay:
Vermilion
Miscellaneous
97
50
Total
147
16
70
Edmunds:
Ipswich
Miscellaneous...
Brule:
Chamberlain,..
Kimball
Miscellaneous-
Total
Number
of returns
Dewey: Miscellaneous-
Brown:
Aberdeen
Groton
Miscellaneous..
Codington:
Watertown
_ _.
Miscellaneous..
Corson:
Mclntosh
Miscellaneous...
Day:
Webster
Miscellaneous...
Brookings:
Brookings
Elkton
Miscellaneous..
Clark:
Clark.
..
Miscellaneous
County and city
504
23
527
Faulk: Miscellaneous
Grant:
Milbank
82
32
Miscellaneous
Total
—
Gregory: Miscellaneous.
Haakon:
Phillip.
_.
Miscellaneous..
Total
Hamlin: Miscellaneous.
Hand:
Miller
Miscellaneous
Total .
Hanson:
Alexandria
Miscellaneous..
Total
Harding: Miscellaneous..
34
61
43
64
5
30
15
45
45
286
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
SOUTH DAKOTA—Continued
County and city
Number
of returns
Hughes:
Pierre
Miscellaneous..
150
36
Total.
186
Hutchinson:
Parkston
Tripp
Miscellaneous..
Total .
Jackson: Miscellaneous..
117
49
33
Jerauld:
Wessington Springs.
Miscellaneous
Total
31
Jones: Miscellaneous
37
Kingsbury:
Arlington
De Smet
Lake Preston..
Miscellaneous..
24
29
35
58
Total.
Lake:
Madison
Miscellaneous..
146
164
38
Total
124
264
62
Total-
486
Lincoln:
Canton
Lennox
Miscellaneous-
Lyman: Miscellaneous..
144
Marshall:
Britton.
MiscellaneousTotal
111
Miner:
Howard
Miscellaneous
Total .
44
30
Minnehaha:
Dell Rapids....
Sioux Falls
Miscellaneous..
65
1,552
122
Total.
1,739
Moody:
Flandreau
Miscellaneous..
70
23
Total.
93
Pennington:
Rapid City
305
45
Miscellaneous-
350
Total
Perkins:
Lemmon
Miscellaneous-.
59
40
Total.
99
Potter:
Gettysburg
57
31
Total
Roberts:
Sisseton
Miscellaneous..
37
43
Total.
80
Sanborn:
Woonsocket
Miscellaneous-
30
22
Total
52
5
42
Redfield
Miscellaneous
78
McPherson:
Eureka
Miscellaneous..
Total .
Total
Shannon: Miscellaneous.
McCook:
B ridgewater. _
Salem
Miscellaneous
Total _
53
58
Miscellaneous-
Lawrence:
Dead wood
Lead
Spearfish
Miscellaneous..
Total
Meade:
Sturgis
Miscellaneous..
Mellette: Miscellaneous-
Hyde:
Highmore
Miscellaneous..
Total
Number
of returns
County and city
Total
_
Stanley:
Fort Pierre
Miscellaneous
Total-
43
138
119
_
Sully: Miscellaneous
Todd: Miscellaneous
Tripp:
Winner
Miscellaneous
Total
257
24
6
_
30
_ _
_ _. _ _
64
12
88
56
144
287
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
SOUTH DAKOTA—Continued
Number
of returns
County and city
Turner:
Centerville
Parker
Miscellaneous
Total.Union:
Beresford
Elk Point
Miscellaneous
Total
Wai worth:
Mobridge
Miscellaneous
Total
_
__
63
47
73
183
_.
_
_
County and city
Number
of returns
Washabaugh: Miscellaneous
Washington: Miscellaneous
1
2
Yankton:
Yankton .
Miscellaneous
59
33
21
113
155
47
202
_
_.
Total _
218
35
253
Ziebach: Miscellaneous
19
Miscellaneous for State: Kesidents of
other States
158
State total
10, 649
TENNESSEE
Anderson:
Briceville
Clinton
Coal Creek
Miscellaneous..
2
50 |
13
13
Bedford:
Shelbyville
Miscellaneous..
96
Benton: Miscellaneous..
Bledsoe: Miscellaneous.
Blount:
Alcoa
Maryville...
Miscellaneous
169
Total.
Campbell:
Jellico
Lafollette
Miscellaneous..
172
Total.
112
161
11
63
26
23
Cheatham: Miscellaneous..
Cocke:
Newport
Miscellaneous
Total.
93
Coffee:
Manchester
Tullahoma
10
80
Bells
M iscellaneous
GO
_
.
15
22
Total
37
Cumberland: Miscellaneous
Davidson:
Goodlettsville
Nashville
Old Hickorv
Miscellaneous
23
__.
_ _
Total
Decatur: Miscellaneous.
Cannon: Miscellaneous .
Carroll:
Huntingdon
_._
McKenzie
Miscellaneous
Total
16
I
Total
21
Total
133
15 I! Crockett:
Total.
Bradley:
Cleveland
Miscellaneous,.
Total..
Carter:
Elizabethton...
Miscellaneous-.
_
Claiborne: Miscellaneous.
Total.
Total.
Chester:
Henderson
Miscellaneous
7,559
_
4
10
_
48
De Kalb: Miscellaneous
Dickson:
Dickson
11
7,393
90
65
Miscellaneous..
78
Total
56
Dyer:
Dyersburg
Newbern
Miscellaneous-.
184
27
Total.
219
288
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
TENNESSEE—Continued
Number
of returns
County and city
Somerville
.
M iscellaneous
19
48
Total
67
Fentress: Miscellaneous..
Franklin:
Winchester . .
Miscellaneous
25
48
104
_
Total
Gibson:
Dver
Humboldt
Milan .
Trenton
152
.
. .
. ...
Miscellaneous
Total.
._
13
93
48
36
10
200
Giles:
Pulaski
Miscellaneous..
County and city
Henderson:
Lexington
Miscellaneous..
28
2
Total.
30
Henry:
Paris
Miscellaneous-
Humphreys:
Waverly
Miscellaneous-
23
15
Total
Jackson: Miscellaneous.
G rainger: Miscellaneous.
Johnson: Miscellaneous.
Greene:
Greeneville
Miscellaneous
Total.
Knox:
Knoxville
Mascot
Miscellaneous. .
108
Total..
Total
33
Hamblen:
Morristown
Miscellaneous.
150
2
Total-
152
Hamilton:
Alton Park
Chattanooga...
St. Elmo
Soddy
Miscellaneous-
12
4,315
67
14
172
Total
4,580
Hancock: Miscellaneous.
Hardeman:
Bolivar
:.
Miscellaneous
Total
43
26
Hardin: Miscellaneous...
Hawkins:
Bullsgap...
Rogersville—
Miscellaneous
Total..
70
Haywood:
Brownsville
Miscellaneous.
Total.
21
32
53
11
3,498
21
102
3,621
Lake:
Tiptonville
Miscellaneous..
27
28
Total _
55
Lauderdale:
Halls
Ripley
Miscellaneous..
19
95
18
TotalLawrence:
Lawrenceburg..
Miscellaneous..
132
43
26
Total .
Lewis: Miscellaneous.
Lincoln:
Fayetteville
Miscellaneous
Total _
Loudon:
Lenoir City
Loudon
MiscellaneousTotal
McMinn:
Athens,. _
Englewood
Etowah
M iscellaneous. .
Total.
105
179
28
3
Total
Grundy:
Tracy City
Miscellaneous..
171
S
Total
Hickman: MiscellaneousHouston: Miscellaneous...
Jefferson:
Jefferson City..
Miscellaneous-
Total
: Number
I of returns
McNairy: Miscellaneous..
Macon: Miscellaneous
102
20
122
20
3
4
93
6
171
STATISTICS OF INCOME
289
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
TENNESSEE—Continued
I Number
of returns
County and city
Madison:
Jackson
Miscellaneous..
Rhea:
Dayton
Spring City
Miscellaneous.
Total
Total
Marion:
South Pittsburg..
Whitwell—
Miscellaneous
Total
Marshall:
Chapel HilL...
Lewisburg
Miscellaneous..
Total
61
Maury:
Columbia
Mount Pleasant
Miscellaneous
_.
Total
272
66
28
366
Meigs: Miscellaneous
3
Monroe:
Sweetwater
Tellico Plains
Miscellaneous
- _. . .
Total
52
3
11
66
Montgomery:
Clarksville
Miscellaneous..
Total
-.
Moore: Miscellaneous
182
130
33
Total
163
Rutherford:
Murfreesboro..
Miscellaneous..
213
20
Total-
233
Scott: Miscellaneous...
Sequatchie: Dunlap__
Sevier: Miscellaneous.
46
1
11
Shelby:
Binghamton...
Memphis
Miscellaneous.
3
10, 787
233
Total.
11, 023
Total .
619
Sumner:
Gallatin
Miscellaneous..
71
27
11
112
18
141
14
14
TotalTipton:
Cqvington
Miscellaneous-.
81
15
Total _
Overton:
Livingston
Miscellaneous
Total-.
Putnam:
Cookeville
Monterey
Miscellaneous..
Total-
TotalRobertson:
Springfield
Miscellaneous..
332
278
9
42
Perry: Miscellaneous _
96
71
15
Sullivan:
Bristol
Kingsport...
Miscellaneous
Total
Polk:
Copperhill
Miscellaneous..
Total.
52
Roane:
Harriman
Rqckwood
Miscellaneous..
334
24
2
16
. -.
-.--
41
6
Smith: Miscellaneous...
Stewart: Miscellaneous.
2
.-
Number
of returns
332
2
Morgan:
Oakdale.Petros
Miscellaneous
3bion:
Obion
Union City
Miscellaneous.
Total--
County and city
23
12
35
_
6
102
94
Trousdale: Hartsville
Unicoi: Erwin.
Van Buren: Miscellaneous..
19
135
1
Warren:
McMinnville..
Miscellaneous..
54
4
Total-
58
Washington:
Johnson City..
Miscellaneous.
575
38
Total..
613
W a y n e : Miscellaneous.
290
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
TENNESSEE—Continued
County and city
Number
of returns
Weakley:
Dresden
Greenfield
Martin
Miscellaneous
10
17
57
8
Total-
92
White:
Sparta-Miscellaneous
24
10
Total
34
Number
of returns
County and city
Williamson:
Franklin
Miscellaneous
Total
-- ...
145
19
164
Wilson:
Miscellaneous
Total
State total
65
7
72
35, 039
TEXAS
Anderson:
6
400
29
Elkhart..
Palestine
Miscellaneous
435
Total
A ndrews: Miscellaneous. _
Bell:
Bartlett
Belton
Killeen
Rogers
Temple
Miscellaneous
74
118
15
27
593
5
Total
Angelina:
Keltys...
Lufkin...
Miscellaneous
23
243
40
Bexar:
Fort Sam Houston.
San Antonio
Miscellaneous
306
Total..
Total
Aransas: Rockport
Archer: Miscellaneous
Armstrong: Miscellaneous
Atascosa:
Pleasanton___
Miscellaneous
71
8,079
69
135
58
Bosque:
Clifton
Meridian
Walnut Springs
M iscellaneous
_.
Total
Austin:
Bellville
Sealy
Wallis
Miscellaneous
Total
Bandera: Miscellaneous. __
19
Bastrop:
Bastrop...
Elgin
Smithville
Miscellaneous
48
73
103
25
Total
249
Baylor:
Seymour
Miscellaneous
100
3
Total
103
Bee:
Beeville
Miscellaneous
143
27
Total
Blanco: Miscellaneous.
Borden: Miscellaneous.
8,219
19
38
11
6
23
Total
78
Bowie:
Texarkana
Miscellaneous
472
56
Total
528
Brazoria:
Alvin
Angleton
Damon
Freeport
Velasco
West C o l u m b i a . . . .
Miscellaneous
49
31
21
155
19
58
56
Total
389
Brazos:
Bryan...
Miscellaneous
Total
291
32
Brewster:
Alpine
Miscellaneous
Total
93
44
323
137
291
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
TEXAS—Continued
Number
of returns
County and city
Briscoe: Miscellaneous
Brooks* Falfurrias
33
51
Brown:
Brownwood
Miscellaneous
449
42
Total
491
Burleson:
Caldwell
Somerville
Miscellaneous
82
30
17
Total
129
Burnet: Miscellaneous
54
=
Caldwell:
Lockhart
Luling
Miscellaneous
245
211
94
Total
550
Calhoun:
Port Lavaca
Miscellaneous
32
11
Total
43
Callahan:
Baird
M iscellaneous
66
98
Total
164
Cameron:
Brownsville
Harlingen
San Benito
Miscellaneous
Total.
505
322
269
98
1,194
Camp:
Pittsburg
Miscellaneous. ._
Total
39
Carson* Miscellaneous
195
36
3
Cass:
Atlanta...
Miscellaneous
Total
47
28
Chambers: Miscellaneous
16
63
75
Cherokee:
Alto. .
.
Jacksonville
Rusk
Miscellaneous
Total
16
212
39
16
283
Childress:
Childress..Miscellaneous
Total. _.
Clay:
Henrietta
Miscellaneous
Total...
226
14
240
I
_
1
83
77
160
Number
of returns
County and city
Coke: Miscellaneous.
.
46
Coleman:
Coleman
Santa Anna
Miscellaneous
271
oo
29
Total.
355
Collin:
Celina
Farmersviile .
McKinney
Piano
Miscellaneous.-
11
33
190
46
58
.
Total
338
Collinsworth:
Wellington
Miscellaneous. .
102
11
Total
113
Colorado:
Columbus..
Eagle Lake
Weimar.
Miscellaneous
73
95
65
46
Total
279
Comal:
New Braunfels .
Miscellaneous
_
264
Total
Comanche:
Comanche
De Leon
Miscellaneous
271
„
_
36
33
_
Total
76
Concho: Miscellaneous
_..
70
Cooke:
Gainesville.Miscellaneous
237
20
Total
257
Cory ell:
Gatesville..
Miscellaneous..
Total
61
17
78
Cottle:
Paducah
Miscellaneous
Total. _
Crane: Miscellaneous
Crockptt* O7ona
Crosby:
Rails...
Miscellaneous
Total..
Culberson: Miscellaneous
Dallam:
Dalhart
Miscellaneous
Total
72
2
74
_
60
106
26
46
72
24
152
11
163
292
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
TEXAS—Continued
Number
of returns
County and city
Dallas:
Dallas
Garland
Grand Prairie
Lancaster
Miscellaneous
15,238
30
18
39
77
Total
15, 402
Dawson:
Lamesa
Miscellaneous.
_ ...
84
6
Total
90
Deaf Smith:
Hereford
Miscellaneous
75
3
Total
78
Delta:
Cooper
Miscellaneous
_
.
Total..
53
Denton:
Denton
Pilot Point
S anger
Miscellaneous. . . .
Total-
43
10
209
16
19
51
. .
295
De Witt:
Cuero.
Yorktown
._
Miscellaneous
154
92
41
Total
287
Dickens:
Spur.
Miscellaneous
69
4
Total.
73
Dimmit:
Asherton
Miscellaneous
20
57
Total..
77
Donley:
Clarendon
Miscellaneous
185
30
Total
215
Duval:
San Diego
Miscellaneous
Total
39
33
72
Eastland:
Cisco
Desdemona
Eastland
Olden
Ranger
Rising Star
Miscellaneous
Total..
281
18
234
.
_
Ector:
Odessa
M is cellaneous
12a
Total
124
1
Edwards* Miscellaneous
135
Ellis:
Ennis
Ferris
Italy
Midlothian
Waxahachie...
Miscellaneous
Total
150
34
37
13
232
79
El Paso:
El Paso..
Fort Bliss
Miscellaneous
Total
_
_
__
545
_
__
._
_
3,463
43
168
3,674
Erath:
Dublin
Stephenville
Thurber
M iscellaneous
_ .
33
63
35
4
Total-.
135
Falls:
Lott
Marlin
Rosebud
M! is cellaneous
38
156
96
40
Total
330
Fannin:
Bonham.
Honey Grove
Ladonia
Leonard
Miscellaneous
110
30
10
20
28
Total
_.
Fayette:
Flatonia
La Grange
Schulenburg
Miscellaneous
Total. _.
...
...
Fisher:
Rotan
Miscellaneous..
198
47
75
86
76
284
48
13
Total- _
61
Floyd:
Floydada
Lockney
76
25
Total-_
106
22
Foard:
212
Crowell
57 j
Miscellaneous
16
865 !
Number
of returns
County and city
Total--
_
_
56
8
64
293
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Coutd.
T E X A S— C ontinued
County and city
Number
of returns
Fort Bend:
Richmond
Rosenberg
Sugarland
Miscellaneous..
99
103
60
117
Total .
379
Franklin:
Mount Vernon..
Miscellaneous—.
209
14
Total
223
Grimes:
Navasota
Miscellaneous
155
53
Total
Freestone:
Teague
Worthan.
Miscellaneous..
i
208
,
14
217
57
Total
Total _
181
Frio:
Pearsall
Miscellaneous..
Total-.
Games: Miscellaneous.
Galveston:
Galveston.
League City—.
Texas City
Miscellaneous
3,068
22
97
67
Total .
288
Hale:
Plainview
Miscellaneous
j
Total
I
322
Hall:
Memphis
Miscellaneous
'
223
58
276
46
Total
281
Hamilton:
Hamilton
Hico
Miscellaneous
39
13
1
Total
53
3,254
Garza:
Post
Miscellaneous..
Hansford: Miscellaneous
Total..
57
Gillespie:
Fredericksburg..
Miscellaneous...
121
33
Total...
154
Glasscock: Miscellaneous .
Goliad:
Goliad
Miscellaneous
Gregg:
Longview
Miscellaneous
Guadalupe:
Marion
Seguin
Miscellaneous
Total _
Number
of returns
County and city
_
Total
Hardeman:
Chillicothe....
Quanah
Miscellaneous
83
_.
79
189
9
Total
277
Hardin:
Grayburg
Saratoga
Silsbee
Sour Lake
Miscellaneous
6
18
80
88
24
Total
216
68
Harris:
Goose Creek
Harrisburg
Houston
Humble
Miscellaneous
\!
223
19
14,125
73
375
Gonzales:
Gonzales
Nixon
Miscellaneous..
163
16
91
Total-
270
Gray:
Pampa
Miscellaneous..
479
86
Harrison:
Marshall
Miscellaneous
451
99
Grayson:
Denison
Sherman
Van A l s t y n e . . .
Whitesbqro
Whitewright...
Miscellaneous..
Total
550
388
484
25
15
32
41
Hartley: Miscellaneous
14
Total-.
985
Haskell:
Haskell
Miscellaneous
Total
48
7
55
Total
Total
14,815
!
294
STATISTICS OF INCOME
TABILE
11.—Individual returns by States and Territories—Number of ret
distributed by counties, cities, and townships, calendar year 1928—Contd.
TEXAS—Continued
Number
of returns
County and cityHays:
San Marcos
Miscellaneous
227
31
Total-
County and city
Number
•f returns
Jack:
Jacksboro
Miscellaneous..
52
77
258
Total-
129
Hemphill:
Canadian
Miscellaneous
141
6
Jackson:
Edna
Miscellaneous..
57
28
Total
147
Total.
85
76
26
Jasper:
Jasper
Kirby ville
Miscellaneous..
72
22
16
Henderson:
Athens
Miscellaneous
_
102
Total-.
Total
Hidalgo:
Donna
. .
E din burg
McAllen
Mercedes
Mission
Pharr
San Juan
Miscellaneous
Total--
..
89
125
245
179
149
50
40
147
.
..-
.-
Hill:
Hillsboro
Hubbard
Itasca
Whitney
Miscellaneous
1,024
168
46
36
12
67
. . . . .
Total
-.
H ockley: Miscellaneous
_
329
2
Hood:
Granbury
Miscellaneous
17
6
Total-.
23
Hopkins:
Sulphur Springs
Miscellaneous
109
19
Total
._
128
Houston:
Crockett
Miscellaneous
93
42
Total
135
Howard:
Big Springs
Miscellaneous
Total
465
43
.
. . .
508
Hudspeth: Miscellaneous
Hunt:
Celeste
Commerce
Greenville
Lone Oak
Wolf City
Miscellaneous. __
Total
Hutchinson: Miscellaneous
Irion: Miscellaneous
34
_
_.
3
44
316
4
9
17
393
444
44
Jeff Davis: Miscellaneous..
Jefferson:
Beaumont
Nederland
Port Arthur....
Port Neches....
Miscellaneous..
Total
110
~33
2,312
46
1,411
55
51
3,876
Jim Hogg: Miscellaneous.
81
Jim Wells:
Alice
Miscellaneous
92
23
Total .
116
Johnson:
Alvarado
Cleburne.
Grandview
Miscellaneous..
27
286
23
24
Total..
360
Jones:
Anson
Hamlin
Stamford
Miscellaneous..
146
13
Total .
318
Karnes:
Karnes C i t y . . .
Kenedy
Runge
_.
Miscellaneous..
27
109
44
38
Total .
218
Kaufman:
Forney
Kaufman
Kemp
Mabank
_.
Terrell
Miscellaneous..
46
51
10
13
190
13
Total .
323
Kendall:
Boerne
Comfort
__.
Miscellaneous..
Total
49
43
3
95
295
STATISTICS OP INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 192S—Contri.
TEXAS—Continued
Number
\ of returns
County and city
Kenedy: Miscellaneous
Kent* Miscellaneous
Kerr:
Kerrville
Legion
Miscellaneous..-
6
283
30
25
. . _
Total
338
Number
of returns
County and city
1
Limestone:
Cooledge
Groesbeck
Kosse
Mexia
Thorton
Miscellaneous
'?7
98
20
316
23
18
._
Total
502
Kimble- Miscellaneous
King: Miscellaneous
79
4
Lipscomb: Miscellaneous
Live Oak: Miscellaneous
60
41
Kinney:
B rackett ville
Miscellaneous
60
11
Llano:
Llano
Miscellaneous
63
3
Total
66
_..
Total
71
Kleberg:
Kinsrsville
Miscellaneous
202
5
Total
207
Loving: Miscellaneous.
Knox: Miscellaneous
107
Lamar:
Paris
Miscellaneous
Total
486
31
__..
517
Lamb: Miscellaneous
63
Lampasas:
Lampasas
Miscellaneous
76
5
Total
81
La Salle:
Cotulla
_
M^i^cellaneous
Total
31
17
48
471
74
23
Total
568
Lynn: Miscellaneous.
Total
296
Marion:
Jefferson
Miscellaneous..
_
Leon:
Oakwood
Miscellaneous
19
17
Mason:
Mason
. .
Miscellaneous
Total
36
Total
.....
41
49
39
20
95
33
277
...
2
28
5
.._.
33
!
39
4
i
Total
Martin: Stanton
_
2,029
Total
47
Liberty:
Cleveland
Daisetta
Dayton.. _
Hull
Liberty
Miscellaneous
35
86
29
1 767
69
43
Total
Total
__
202
McMullen: Miscellaneous
Madison:
Madisonville
Miscellaneous
Total...
166
36
McLennan:
McGregor..
Mart
Moody
W'aco
West
Miscellaneous
73
27
63
131
2
36
11
40
__
McCulloch:
Brady
Miscellaneous
Lavaca:
Hallettsville
Moulton
Shiner _
Yoakum
Miscellaneous
Lee:
Giddings
Miscellaneous.-.
3
Lubbock:
Lubbock
Slaton
M[ iscellanpous
Total
._
92
7
---.
._
Matagorda:
Bay City
Gulf
Palacios
Miscellaneous
99
153
96
32
79
Total
Maverick: Eagle Pass
43
44
360
- .. .
J56
296
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
TEXAS—Continued
Number
of returns
County and city
Medina:
Hondo
Miscellaneous
.
_.
Total. _
123
Menard:
Menard.
Miscellaneous
_._
Total
Midland:
Midland
Miscellaneous.
68
55
107
6
113
_.
_
.
. __
Total. _
_
346
1
347
Milam:
Cameron.. _
Rockdale—
Thorndale
Miscellaneous
202
63
13
54
Total
332
Mills:
Goldthwaite
25
6
Total
_
31
Mitchell:
Colorado
169
32
IVTisopllaneous
Total
201
Montague:
Bowie
Nacona
Miscellaneous
59
101
32
Total
192
Montgomery:
Conroe
Fostoria
Miscellaneous.
67
6
36
Total
109
M^oorp* Miscellaneous
22
Morris:
Daingerfield
7
17
Total
M^otlev Miscellaneous
Nacogdoches:
Cushing
Nacogdoches
Miscellaneous
24
___________
49
_
Total
_
Navarro:
Corsicana
Kerens
Miscellaneous
Total
_.
_
1
172
17
190
_
653
45
114
812
Number
of returns
County and city
Newton:
Wiergate
Miscellaneous
Total
14
19
_
_.
33
Nolan:
Roscoe. . . _
Sweetwater
Miscellaneous
Total
__
273
Nueces:
Bishop
Corpus Christi
Robstown
Miscellaneous.
49
737
152
24
14
242
17
962
Total
_
Ochiltree:
Perryton
Miscellaneous
Total
._
131
23
154
Oldham: Miscellaneous
24
Orange:
Orange
Miscellaneous
301
38
Total.
339
Palo Pinto:
Mineral Wells.
Mingus
Strawn
Miscellaneous
219
11
38
26
Total
294
Panola:
Carthage
Miscellaneous
31
19
Total
„
50
Parker:
Weatherford
Miscellaneous
158
19
Total..
177
Parmer: Miscellaneous
Pecos:
Fort Stockton
Miscellaneous
30
_ .
121
24
Total
145
Polk:
Livingston...
Miscellaneous
80
36
Total
_
Potter:
Amarillo. .
Miscellaneous.
Total
_
116
_
_
2,330
2
2,332
297
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928— Contd.
TEXAS—Continued
Number
of returns
County and city
Presidio:
Marfa
Miscellaneous
_
.
140
23
Total
163
Rains: Miscellaneous
Randall:
Canyon
Miscellaneous
Total .
_.
Total.
324
89
3
54
5
107
Reeves:
Pecos
Toyah .
Miscellaneous .
Total
Total.
7
65
5 1
30 |
.
110
14
13
. .
137
Refugio: Miscellaneous
Roberts: Miscellaneous
124 1
71
28
83
33
83
18
Total
_.
.
245 !
13
22
5
_
40
_ .
Total
188
61
45
294
Rusk:
Henderson.
Miscellaneous
98
7
Total
105
Sabine: Miscellaneous
27
Scurry:
Snyder
Miscellaneous
Total.
37
1
Total
38
_
12 1
65
80
4
84
Shackleford:
Albany.
Miscellaneous..
141
44
Total.
185
Shelby:
Center
Timpson
Miscellaneous..
64
31
25
Total.
120
Smith:
Troup
Tyler.
Miscellaneous
Total
27
29
525
49
.
603
9
Starr:
Rio Grande
Miscellaneous
40
21
Total
61
Stephens:
Breckemidge..
Caddo.
Miscellaneous..
452
20
17
Total _
Sterling: Miscellaneous...
Stonewall: Miscellaneous.
Sutton: Sonora
57
18
165
Swisher:
Tulia
Miscellaneous..
Total.
San Augustine:
San Augustine
Miscellaneous.
San Jacinto: Miscellaneous
59
S omerveil: M iscellaneous
Total
Runnels:
Ballinger
Winters
Miscellaneous
Total..
Schleicher: Miscellaneous..
Sherman: Miscellaneous.
Robertson:
Bremond
Calvert
Franklin
Hearne
Miscellaneous .
Rock wall:
Rockwall
Royce City
Miscellaneous..
48
103
107
San Saba:
San Saba.
Miscellaneous-
172
22
Red River:
Annona
Clarksville.
Detroit
Miscellaneous
San Patricio:
Aransas Pass...
Sinton
.....
Taft—Miscellaneous..
Number
of returns
5
92
Reagan: Miscellaneous
Real: Miscellaneous
County and city
Tarrant:
Arlington
Fort Worth....
Miscellaneous..
Total.
102
102
6,286
91
6,479
298
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
TEXAS—Continued
County and city
County and city
Taylor:
Abilene
Merkel
Miscellaneous-
Number
of returns
Victoria:
Victoria
Miscellaneous-
322
22
Total _
344
Walker:
Huntsville
Miscellaneous..
114
22
Total.
136
Terry: Miscellaneous
Throckmorton: Miscellaneous
Waller:
Hempstead
Miscellaneous..
39
28
Titus:
Mount Pleasant.
Miscellaneous.
Ward: Miscellaneous.
Total-.
Terrell:
Sanderson
Miscellaneous.
Total
Total
Washington:
Brenham
Miscellaneous
Total-
Total
Tom Green:
San Angelo.
Miscellaneous.
Total
Travis:
Austin
Manor
Miscellaneous.
Total
Trinity:
Groveton
Trinity
Miscellaneous.
Tyler:
Woodville
Miscellaneous
.__
20
29
Total
49
Upshur:
Gilmer
Miscellaneous
51
11
Total
62
Upton: Miscellaneous..
301
Uvalde:
Sabinal.
Uvalde
Miscellaneous
37
193
32
Total.
262
Val Verde:
Del Rio
Miscellaneous..
398
83
Total.
481
Van Zandt:
Grand Saine...
Wills P o i n t . . . .
Miscellaneous..
Total
292
64
356
Webb:
Laredo
Mirando City_.
Miscellaneous..
660
57
32
Total .
749
Wharton:
El Campo
Wharton
Miscellaneous..
124
150
198
Total.
Total
67
114
472
Wheeler:
Shamrock
Miscellaneous..
161
81
Total .
242
Wichita:
Burkburnett...
Electra
Iowa Park
Wichita Falls..
Miscellaneous-
146
265
109
2,717
6
Total.
3,243
Wilbarger:
Vernon
Miscellaneous..
Total
Willacy: Miscellaneous.
437
29
466
70
Williamson:
Georgetown
Granger
Taylor
Miscellaneous
121
45
311
Total .
575
Wilson:
Floresville
Miscellaneous..
47
29
Total
76
299
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
TEXAS—Continued
County and city
Winkler: Miscellaneous
Wise:
Alyord
Bridgeport...
Chico
Decatur
Miscellaneous
Total
Wood:
Alba
-.
Mineola
Winnsboro
Miscellaneous
Total
| Number
I of returns
246
Number
of returns
County and city
Yoakum: Miscellaneous.
Young:
Eliasville
Graham
New Castle
Olney
South Bend
Miscellaneous
-
31
197
16
156
19
19
Total.
438
Zapata: Miscellaneous.
Zavala: Miscellaneous..
State total
5
58
-
-
112,273
UTAH
aver:
Beaver
Milford
Miscellaneous..
Total.
Boxelder:
Brigham City..
Tremonton
Miscellaneous..
Total..
101
51
76
228
21
12
239
10
14
21
11
30
Carbon:
Castle Gate....
Helper
Hiawatha
Price
Sunnyside
Miscellaneous..
Total
57
152
69
183
46
331
358
838
Daggett: Miscellaneous.
Duchesne:
Roosevelt
Miscellaneous.
Total-Emery:
Huntington.-.
Miscellaneous.
Total
107095—30
3
15
2
Total.
20
II Grand: Miscellaneous..
Cache:
Hyrum__
Lewiston
Logan
Providence
Richmond
Smithfield
Wellsville
Miscellaneous..
Total-
Davis:
Bountiful
Farmington
MiscellaneousTotal.
Garfield:
Escalante
Panguiteh
Miscellaneous..
28
19
108
155
16
21
Iron:
Cedar City
Parowan.
Miscellaneous
55
91
10
6
TotalJuab:
Eureka..
Nephi
Miscellaneous..
120
39
52
Total _
211
Kane:
Kanab
Miscellaneous..
9
11
Total _
Millard:
Delta
Fillmore
Miscellaneous..
27
16
37
Total _
80
Morgan: Miscellaneous.
Piute: Miscellaneous
Rich: Miscellaneous
Salt Lake:
Binghrtin Canyon.
Garfield....
Magna
Midvale
Murray
Salt Lake City
Sandy
Miscellaneous
Total
San Juan: Miscellaneous.
13
8
22
72
118
36
96
6,502
27
65
7,784
300
STATISTICS OF INCOME
TABLE 11.—Individual
returns by States and Territories—Number
of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
UTAH—Continued
Number
of returns
County and city
Sanpete:
Ephraim
Fairview
Fountain Green
Gunnison
Manti
Moroni
Mount Pleasant
Spring City..
Miscellaneous
_
25
10
43
18
45
8
35
2
9
_..
_
_
--
.-.
Utah:
American Fork
Lehi
Payson
Pleasant Grove
Provo
Spanish Fork
Springville
Miscellaneous
2
74
20
12
._.
108
193
45
238
-.-
-..!
i
10
162
66
1
-
523
Wasatch:
Heber City
Miscellaneous
52
45
Total
97
Washington:
Hurricane
St. George
Miscellaneous
Total
Wayne: Miscellaneous
238
Weber:
Ogden City
Miscellaneous
75
'Pnttil
25
._-
48
16
19
17
311
27
31
54
..
Total
195
Sevier:
Monroe
Richfield
Salina
Miscellaneous
Total
Summit:
Park City
Miscellaneous
Total
Tooele:
Grantsville
Tooele
MiscellaneousTotal
Uintah:
Vernal
Miscellaneous
Total
Number
of returns
County and city
State total
100
_
3
15
33
7
1,590
25
1,615
13, 262
VERMONT
Addison:
Bristol..
Ferrisburg
Middlebury...
New Haven
Vergennes
Miscellaneous..
Total
Bennington:
Arlington
Bennington
Dorset
Manchester
Pownal
Readsboro
Shaftsbury
Miscellaneous..
35
9
138
4
49
40
275
31
532
25
77
Total _
Caledonia:
Barnet
Burke
Danville
_.
Hard wick.
Lyndon
Ryegate
St. Johnsbury..
Miscellaneous..
718
Total .
Chittenden:
Burlington..
Charlotte...
Colchester..
Essex
659
26
10
13
75
75
19
419
22
1,187
17
1
63
Chittenden—Continued.
Jericho..
Milton
Richmond
Shelburne
Winooski
Miscellaneous..
Total.
Essex:
Canaan
Concord
Island Pond
Lunenburg
Miscellaneous..
Total
11
20
28
74
34
1,444
2
39
91
Franklin:
Berkshire
Enosburg
Fairfax
Fairfield
Georgia
Highgate
Montgomery...
Richford
St. Albans
Sheldon
Swanton.
Miscellaneous..
Total
7
25
4
5
2
6
3
44
416
15
48
5
Grand Isle:
Alburg
Miscellaneous..
Total _
27
19
580
46
301
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
VE RMONT—Continued
Number
of returns
County and city
Lamoille:
CambridgeHyde Park
Johnson
Morrisville—
Stowe
Miscellaneous
Number
of returns
County and city
Rutland—Continued.
6 !
West Rutland
17 j
Miscellaneous
15
73
Washington:
18
Barre
... .
18
_
Total
147
Orange:
Bradford
Chelsea
Newbury
_ ...
_
Thetford
Wells River
Williamstown .
Miscellaneous
23
10
14
9
20
36
TotaL _
187
Orleans:
Barton
Craftsbury
Derby
Newport
Orleans
Troy
Miscellaneous
39
14
41
165
44
26
16
Total
345
Rutland1
Brandon
Castleton
Danby
Fair Haven
Pawlet
Pittsford
Poultnev
Proctor
Rutland
Wallingford
75
20
16
112
26
18
94
138
892
24
45
64
1, 524
Cabot
Graniteville
Montpelier
Northfield__.
Waterbury
Miscellaneous
TotaL
Windham:
Bellows Falls
i
Brat tieboro
Westminster..
Wilmington
!
Miscellaneous
!
Total.Windsor:
Bethel
Cavendish
*
Chester
Hartford
_
•
Hartland
I
Ludlow
'
Norwich
Quechee
1
Rochester
Rovalton
i
Springfield
i
White River Junction..
!
Wilder
i
Windsor
Woodstock
Miscellaneous
719
g
31
493
83
65
63
1,462
242
456
19
61
785
30
17
35
24
13
79
19
17
14
13
327
158
13
207
108
57
. . .
._
- -
. .
Total
1,131
State total
.
9,394
VIRGINIA
Accomac:
Chincoteague Island
Onancock
_
Miscellaneous
193
Total
Albemarle:
Charlottesville
Miscellaneous
626
127
753
Total
Alleghany:
Clifton Forge
Covington
Low Moor
Miscellaneous
Appomattox: Miscellaneous.
16
34
143
Arlington:
Alexandria
Arlington
Ballston
Cherrydale
Clarendon
East Falls Church
Fort M y e r . . .
Miscellaneous
Total...
_
Total
373
278
5
21
1,063
40
70
94
243
62
4
87
1,663
_
Augusta:
Staunton
Waynesboro
Miscellaneous
438
127
77
677
Total.
Amelia: Miscellaneous..
24
Bath:
Hot S p r i n g s . . .
Miscellaneous
Amherst:
Madison Heights
M iscellaneous
Total..
92
Total
._.
75
25
100
302
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
VIRGINIA—Continued
County and city
! Number
j of returns
Bedford:
Bedford
Miscellaneous..
125
32
Total.
157
Bland: Miscellaneous
Botetourt: Miscellaneous.
Brunswick:
Lawrence ville..
Miscellaneous..
Total.
85
Buchanan: Miscellaneous
Buckingham; Miscellaneous.
Campbell:
Altavista.
_
Lynchburg
Miscellaneous
_
Total.
Miscellaneous
Total
Dinwiddie:
Petersburg
Miscellaneous
Total.
395
1,738
7
31
Total
Elizabeth City:
Hampton
Phoebus
Miscellaneous
Total...
Essex: Miscellaneous..
Fairfax:
Falls Church
Miscellaneous
Total.
_
31
59
90
Total.
6
25
_
34
22
Giles:
Narrows
Miscellaneous..
107
_
franklin:
Rockymount...
Miscellaneous..
372
23
Craig: Miscellaneous..
Culpeper:
Culpeper
_.
Miscellaneous
Clmcho
5
21
55
1,653
30
58
Total
Total.
Floyd: Miscellaneous
Fluvanna: Miscellaneous.
56
106
Cumberland: Miscellaneous..
Dickinson:
123
122
215
Total.
Charles City: Miscellaneous.
Charlotte: Miscellaneous
Chesterfield:
Ettrick
_
Miscellaneous
Total.
Fauquier:
Warren ton.
Miscellaneous..
Frederick:
Winchester
Miscellaneous.
Caroline: Miscellaneous..
Carroll:
Galex. (See Grayson County.)
Miscellaneous..
Total
Clarke:
Berry ville
Miscellaneous..
Number
of returns
County and city
876
22
898
410
70
51
531
Gloucester: Miscellaneous..
<^ooc.hland: Miscellaneous.
43
29
Grayson:
Fries
Galex
Miscellaneous
5
51
5
Total
61
Greene: Miscellaneous.
Greensville:
Emporia
Miscellaneous
Total.
118
4
_
122
Halifax:
South Boston.
Miscellaneous.
219
71
Total.
290
Hanover:
Ashland
Miscellaneous.
Total.
156
Henrico:
Richmond
Miscellaneous..
9,349
147
Total.
9,496
Henry:
Martins ville
Miscellaneous
Total
183
56
_
Highland: Miscellaneous
_
239
2
58
175
[sle of Wight:
Smithfield
Miscellaneous
27
9
233
Total
36
303
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
VIRGINIA-Continued
Number
of returns
County and city
James City:
Toano
Williamsburg
Miscellaneous
9
142
5
Total.
County and city
Number
of returns
Nottoway:
Blackstone
Crewe
Miscellaneous..
67
112
16
156
Total.
195
King and Queen: Miscellaneous
King George* Miscellaneous
7
21
59
42
King William:
West Point
Miscellaneous
Orange:
Orange
Miscellaneous..
47
10
- -
Total
57
Lancaster: Miscellaneous
Lee: Miscellaneous
18
55
Total
Luray
Shenandoah___.
Miscellaneous..
49
49
3
Total
Loudoun:
Leesburg
M iscellaneous
85
112
Total
197
Louisa: Miscellaneous
Lunenburg:
Victoria
Miscellaneous
._
Total
45
40
36
Powhatan: Miscellaneous..
Prince Edward:
Farmville_ _
Miscellaneous
Total.
Mecklenburg:
Chase City
South Hill
Miscellaneous
68
Prince George:
47 1
Hopewell
71
Miscellaneous..
186
Middlesex: Miscellaneous
34 ! Prince William:
32
63
99
24
218
Nansemond:
Suffolk
Miscellaneous
Total
370
25
395
Nelson: Miscellaneous
New Kent: Miscellaneous
63
16 ;
21
5, 347 i
1,359
18
—
Northampton:
Cape Charles
Miscellaneous
Total
N or thumberland:
Reedville
Miscellaneous
Total
- -
6,745
985
_..
Total
Montgomery:
Blacksburg
Christiansb urg
Radford
Miscellaneous
Total
43
881
61
Total
20
29
Total
17
Pittsylvania:
Chatham
Danville
Miscellaneous
76
. .
101
Patrick: Miscellaneous
Madison: Miscellaneous
Mathews: Miscellaneous
Norfolk:
C hurchland
Norfolk
Portsmouth .._
MiscellaneousTotal
101
Manassas
Quantico
Miscellaneous.
Total
=====
15
109
24
133
208
10
218
54
34
22
110
Princess Anne: Miscellaneous..
110
Pulaski:
Pulask i
Miscellaneous
Total.
158
22
Rappahannock: Miscellaneous..
Richmond: Miscellaneous
Roanoke:
Roanoke
Salem
Vinton
Miscellaneous..
Total
108
151
259
Rockbridge:
Buena Vista._.
Lexington
Miscellaneous..
Total
14
24
Rockingham:
Harrisoriburg..
Miscellaneous...
38
Total..
180
20
25
2,947
174
56
37
3,214
40
181
39
260
402
304
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
VIRGINIA—Continued
Number
of returns
County and city
Number
of returns
County and city
Tazewell—Continued.
Tazewell
Miscellaneous
Russell: Miscellaneous..
Scott: Miscellaneous
Shenandoah:
Woodstock
Miscellaneous..
118
59
Total.
298
Warren:
Front Royal...
118 !
Miscellaneous.
Total
Total.
Smyth:
Marion
Saltville
Miscellaneous..
56
14
70
j Warwick:
Newport News..
i
Miscellaneous.-.
125
Total.
Total _
Southampton:
Franklin
Miscellaneous..
Total
Spottsylvania:
Fredericksburg.
Miscellaneous.-.
270
5
Total
275
Stafford: Miscellaneous.
Surry:
Dendron
Miscellaneous..
Total
Sussex:
Waverly
Miscellaneous.
16
43
Total
Tazewell:
Bluefield
Pocahontas_
Richlands...
43
55
23
1 029
99
1 128
i| Washington:
i|
Abingdon
j
Bristol
;
Damascus
i|
Miscellaneous.
:|
Total
67
288
15
53
423
Westmoreland:
Colonial Beach.
Miscellaneous...
Total
11
8
Wise:
Appalachia
Big Stone G a p .
Norton
Miscellaneous. _
Total.
70
53
97
100
320
Wythe:
Wytheville
Miscellaneous
Total
77
43
120
19
York: Miscellaneous.
37, 6191
State total
WASHINGTON 2
Adams:
Ritzville
Miscellaneous
_
Total
|
j
159
169
!
328
Asotin:
Clarkston
Miscellaneous
j
75
23
Total.
I
98
j
|
77
66
45
Benton:
Kennewick..
Prosser
Miscellaneous
Total
Chelan:
Cashmere..
Leavenworth.
2 Includes Alaska.
188
j
1
;
180
47
Ohelan— Continued.
Wenatchee
Miscellaneous
Total
Clallam:
Port Angeles
Miscellaneous
Total
Clarke:
Camas.
1
Vancouver
1
Miscellaneous
Total
Columbia:
i
Dayton
i
Miscellaneous
i
Total
1,088
267
1,582
365
216
..-.
581
115
456
105
676
__
._
178
34
212
305
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
WASHINGTON—Continued
County and city
Cowlitz:
Kalama
Kelso
Longview
Miscellaneous..
Total
Douglas:
Waterville
Miscellaneous..
; Number
! of returns
County and city
23
162
431
178
794
60
57
Total
Ferry: Miscellaneous.
27
Franklin:
Pasco
Miscellaneous
229
111
Total.
340
Garfield:
Foraeroy
Miscellaneous..
Total
304
Grant: Miscellaneous.
138
Total
2,932
Total .
Kitsap:
Bremerton
Charleston
Port Blakely...
Port Orchard..
Miscellaneous..
Total.
Kittitas:
Cle Elum
Ellensburg
Rqslyn
Miscellaneous..
Total
Total.
172
Lewis:
Centralia
Chehalis
Miscellaneous..
407
288
232
Total-
927
Lincoln:
Davenport
Odessa
Miscellaneous..
52
363
Total .
484
283
Okanogan
Oroville
Miscellaneous
Total.
287
Pacific:
Raymond
South Bend
Miscellaneous-
260
67
146
Total .
120
Pierce:
Buckley
Fort Lewis..
Puyallup
Sumner..
Tacoma
112
81
I
Miscellaneous
ii
193
66
30
191
Pend Oreille; Miscellaneous .
Island: Miscellaneous..
Total .
40
132
Mason: Miscellaneous .
294
10
1,582
40
89
891
31
137
162
King:
Auburn
Bellevue
Black Diamond.
Enumclaw
Kent
Kirkland...
Renton
Seattle
Miscellaneous..-
Klickitat:
Goldendale
Miscellaneous..
Okanogan:
Grays Harbor:
Aberdeen
Cosmo polis
Elma.
Hoquiam
McCleary
Montesano
Miscellaneous
Jefferson:
Port Townsend.
Miscellaneous . . .
Number
of returns
Total..
42
34
209
97
5, 08*
543
6,009
San Juan: Miscellaneous,.
180
51
20
144
173
87
153
24,809
672
26,289
611
15
59
176
862
Skagit:
Anacortes
Burlington
Mount Vernon..
Sedro Woolley..
Miscellaneous...
Total
Total.
Spokane:
Cheney
152 i
Deer Park
362 |
Medical Lake_.
97 |;
Spokane
74
Miscellaneous..,
685
_
Skamania: Miscellaneous.
Snohomish:
Arlington
Everett
Marysville
Monroe
Snohomish
Miscellaneous
Total
137
51
321
147
180
836
28
57
1,490
40
69
121
397
2,174
5
6,028
277
306
STATISTICS OF INCOME
TABLE 11.—Individual
returns bij States and Territories—Number
of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
WASHINGTON—Continued
County and city
Number
of returns
Stevens:
Chewelah
Colville
Miscellaneous. _
Whitm^M
CoKKf
288
12
46
Maiden
Total
200
Pfiilouse
pjiillman
k
614
Thurston:
Olympia
Miscellaneous
_.
Total
738
184
922
Wahkiakum: Miscellaneous.
Walla Walla:
Waitsburg
Walla Walla
Miscellaneous
Total
Number
of returns
County and city
....
Whateom:
Bellingham
Blaine
Lynden
Miscellaneous
Total
130
1, 11.7
158
1, 405
1 056
A K
58
1,035
2,194
1,266
Total.. Yakima:
Grandview
Sunnyside
Toppenish
Wapato. _.
Yakima
Miscellaneous.
Total
37
67
88
82
1,790
259
2,323
ALASKA:
Anchorage
Cordova
Fairbanks
Juneau
Ketchikan . .
Miscellaneous..Total
State total
....
296
177
412
511
455
1,343
b, 194
66,167
WEST VIRGINIA
B arbour:
Philippi
Miscellaneous-
Doddridge:
Total.
Berkeley:
Martinsburg-.
Miscellaneous..
377
19
Total..
396
Boone: Miscellaneous..
Braxton:
Burnsville
Gassaway
Sutton
Miscellaneous
TotalBrooke:
Follansbee
Power
Wellsburg
Miscellaneous..
Total .
Cabell:
Huntington
Milton
Miscellaneous..
Total.
Calhoun: Miscellaneous.
Clay:
Widen...
Miscellaneous..
Total-
91
139
6
29
32
.19
247
31
326
127
731
2,944
25
42
3,011
West Union
M iscellaneous
51
27
Total..
Fayette:
Ansted
Boomer
Fayetteville
Macdonald
Montgomery
Mount Hope.
OakhilL.
Winona
Miscellaneous
78
16
6
49
27
142
103
56
13
470
Total
882
Gilmer: Miscellaneous
Grant: Miscellaneous.
Greenbrier:
Lewisburg
Ronceverte
M iscellaneous
Total.Hampshire:
Romney
Miscellaneous
39
22
79
77
172
328
Total..
Hancock:
Chester....
Hollidays Cove...
New Cumberland.
Newell. Weirton
Miscellaneous
Total..
1,043
Hardy: Miscellaneous.
30
38
107
311
74
56
484
11
307
STATISTICS OF INCOME
TABLE 11.—Individual returns by Stales and Territories—Number of returns
distributed by counties, cities, and toivnships, calendar year 1928—Contd.
WEST VIRGINIA—Continued
! Number
! of returns
County and city
Harrison:
Anmoore
Bridgeport
Clarksburg
N u t t e r Fort
Salem
Shinnston.
Miscellaneous
4
42
1,376
11
69
79
123
—-
Total
1,704
Jackson:
Ravenswood
Miscellaneous
Total
._.
Jefferson:
Charles T o w n . . .
Shepherdstown.
Miscellaneous
Total.
170
Kanawha:
Charleston..Clendenin
D unbar
Eskdale
Mammoth
Nitro. (See P u t n a m County.)
St. Albans
___
South Charleston
Miscellaneous._
_
Total.
Lincoln: Miscellaneous
Total.
632
Mason:
Point Pleasant
Miscellaneous
77
26
Total
103
Mercer:
Bluefleld
Bramwell
Freeman
Giatto
Princeton
Miscellaneous
981
68
16
4
200
150
Total
1,419
_
270
Mingo:
Red Jacket
War Eagle
Williamson
Miscellaneous
379
148
Total
555
Monroe:
Alderson.
M iscellaneous.
_
Total
963
McDowell:
Davy
Eckman _ _
Elkhorn.._
Gary..
KeystoneKimball
McDowell.
Maybeury
Welch,..
Wilcoe
M iscellaneous
Total
1
158
75
27
Total
Total
.-.
.
Total
Marion:
Fairmont
Mannington
Monongah
Rivesville
M iscellaneous
Total.
79
80
80
343
50
Monongalia:
Morgantown
Miscellaneous. _
Logan:
Accovile
Amherstdale
Holden
Logan.._
Omar
Miscellaneous
Number
of returns
Marshall:
Benwood._
Cameron
McMechen
Moundsville
M iscellaneous._
Mineral:
Blaine.
Keyser...
Piedmont
Ridgeley.
Miscellaneous
Total
Lewis:
Weston
Miscellaneous
County and city-
25
763
109
872
50
26
76
Morgan: Miscellaneous...
~43
Nicholas:
Rich wood
101
16
Miscellaneous
117
Total
-
1, 295
Ohio:
Elm Grove
Triadelphia..
Wheeling
Miscellaneous
Total...
166
20
4,056
13
4, 255
15
Pendleton: Miscellaneous
-
1,742
Pleasants:
St. Mary
Miscellaneous
Total
81
83
308
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
WEST VIRGINIA—Continued
Number
of returns
County and city
Pocahontas:
Cass
Marlington
Miscellaneous..
15
37
19
_
Total
71
Preston:
Kingwood
Rowlesburg
Terra Alta
TunneltonMiscellaneous
!
39
28
30
14
66
Total
177
Putnam:
Nitro
Miscellaneous
61
35
._
Total
96
Raleigh:
Beckley
_.
Mabscott
Miscellaneous
__
-.
Total
383
n
7
388
785
Randolph:
Elkins
Norton
Miscellaneous
Taylor:
Grafton
Miscellaneous.
316
25
_
Total
Tucker:
Davis
Parsons
Pierce
Thomas
Miscellaneous
Total
Tyler:
Sistersville
Miscellaneous
341
14
11
4
28
9
.
66
186
31
217
Upshur:
Adrian
Buckhannon
Miscellaneous
Total
Wayne:
Ceredo
_
Kenova
Miscellaneous...
2
136
5
143
12
69
29
Total
._
204
3
36
.
Total
243
Ritchie:
Harrisville...
Pennsboro
Miscellaneous
._
Total
20
53
69
142
Roane:
Spencer
Miscellaneous
Number
of returns
County and city
_
105
24
Total
Total
129
211
12
Total
Total
223
State total
_.
49
110
21
108
239
Wirt: Miscellaneous
Wood:
Parkersburg
Williamstown
Miscellaneous
Total
Wyoming:
Mullins
Miscellaneous
Summers:
Hinton
Miscellaneous
.
110
Webster: Miscellaneous
Wetzel:
New Martinsville
Paden City
Miscellaneous
8
1,493
43
26
1,562
88
115
203
30, 643
WISCONSIN
Adams:
Adams
Miscellaneous.
Total
60
Ashland:
Ashland
Mellen
Miscellaneous.
401
38
55
Total
494
Barron:
Barron
Chetek.
Cumberland..
B arr on— C ontinued.
Rice Lake
Miscellaneous. _ _
Total
Bay field:
Bayfield
Washburn
Miscellaneous...
TotalBrown:
De Pere
Green Bay
Miscellaneous—.
Total.
_.
137
90
16
56
60
132
119
1,672
116
1,907
309
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
WISCONSIN—Continued
Number
of returns
Buffalo:
Alma
Mondovi
IVfiscellaneous
45
44
86
_
Total
175
Burnett:
Grantsburg
44
18
Miscellaneous
Total
62
Calumet:
Brillion.
Chilton
New Holstein
Miscellaneous
62
100
60
51
Total.
273
Chippewa:
Bloomer
Chippewa Falls
Cornell
Stanley
M iscellaneous
61
362
35
53
68
Total
579
Clark:
Neillsville
Owen
._
Miscellaneous
Total
Columbia:
Columbus
Kilbourn
Lodi
Portage
Randolph
M iscellaneous
_ .
_
94
35
195
324
169
132
55
266
61
145
.'
Total
828
Crawford:
Prairie du Chien
Miscellaneous
_._
Total
Dane:
Madison
Mount Horeb
Stoughton
Sun Prairie
Miscellaneous
148
_
Total
Dodge:
Beaver Dam
Fox Lake
Horicon
Juneau
Mayville
Miscellaneous
88
60
3,759
115
189
61
537
4 661
Douglas:
Superior..
Miscellaneous
_.
1,528
47
Total
1,575
Dunn:
Menomonie
Miscellaneous -
_ _
.
-
435
59
105
65
116
187
967
144
70
Total
214
196
95
Total
291
Eau Claire:
Augusta
Eau Claire
Miscellaneous
26
995
60
Total.
1,081
Florence:
Florence
Miscellaneous
Total.
27
Fond du Lac:
Fond du Lac
North Fond du Lac
Ripon
Waupun
Miscellaneous
1,133
61
190
157
187
Total-
1,728
Forest:
Crandon
Wabeno
Miscellaneous
27
21
41
Total-.
Grant:
Boscobel.-.
Cuba City
Fennimore
Lancaster
Platteville
Miscellaneous
89
..
.
63
51
45
85
202
199
____
Total
645
Green:
Brodhead
Monroe
Monticello
Miscellaneous
90
419
111
169
Total
789
Green Lake:
Berlin
138
31
102
Miscellaneous
Door:
Sturgeon Bay
Miscellaneous
Number
of returns
County and city
OO CO
County and city
Total..
Iowa:
Dodgeville
Highland.
IVTineral Point
Miscellaneous
i
Total
Iron:
Hurley...
>
M^ iscellaneous
\
Total
271
64
18
123
83
_
288
.-
96
62
158
310
STATISTICS OF INCOME
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
WISCONSIN—Continued
Number
of returns
County and city
Jackson:
Black River Falls .
Miscellaneous
._
93
64
Total
157
Jefferson:
Fort Atkinson
Jefferson
Lake Mills
Waterloo
Watertown
Miscellaneous _
263
J42
88
55
463
89
._
Total
1,100
Juneau:
Elroy . .
Mauston
Miscellaneous
46
59
82
_
Total
187
Kenosha:
Kenosha
Miscellaneous
_
3,028
98
._.
Total
...
Kewaunee:
Algoma
Kewaunee
Miscellaneous
3,126
_ _
46
85
26
Total
157
La Crosse:
La Crosse
Onalaska
West Salem
Miscellaneous
Total
_
1,458
21
36
64
_
1,579
La Fayette:
Darlington
Shullsburg
M iscellaneous
95
36
123
Total
254
Langlade:
Antigo
Miscellaneous
Total
.
358
Lincoln:
Merrill.
Tomahawk
Miscellaneous
Total...
.
302
11
444
Manitowoc:
Kiel
Manitowoc—
Two Rivers
Miscellaneous
Total...
Marathon:
Athens
Mosinee
Scofield
Stratford .
326
32
50
1,016
267
119
1,452
oc
.
Miscellaneous
Total
.
_
72
8
36
1,024
190
1,358
Number
of returns
County and city
Marinette:
Goodman
Marinette
Niagara
Peshtigo
W^ausaukee
M i scellaneous
11
436
49
70
20
40
Total .
626
Marquette:
Montello
Miscellaneous
24
48
Total
72
Milwaukee:
Cudahy
Milwaukee
North Milwaukee
Shorewood
South Milwaukee
Wauwatosa
West Allis
West Milwaukee
Miscellaneous
_
_
Total
390
38,972
471
242
536
2,214
1,252
25
346
44,448
Monroe:
Sparta
Tomah
Miscellaneous
169
118
113
Total
400
Oconto:
Gillett
Oconto
Oconto Falls
Miscellaneous
39
121
52
63
Total
275
Oneida:
Rhinelander
M iscellaneous
339
76
Total
415
Outagamie:
Appleton
Kaukauna
Kimberly
Little Chute
Seymour
M iscellaneous
Total
__
_
_.
-
1,363
225
35
39
54
81
1,797
Ozaukee:
Cedarburg
Port Washington
M iscellaneous
121
185
192
Total
498
Pepin:
Durand
62
Total
Pierce:
Ellsworth
River Falls
Miscellaneous
Total
79
=
_
40
71
125
236
STATISTICS OF INCOME
311
TABLE 11.—Individual returns by States and Territories—Number of returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
WISCONSIN—Continued
County and city
Number
of returns
Polk:
Amery
Miscellaneous-
51
200
Total.
251
Portage:
Stevens Point..
Miscellaneous..
506
74
Total
Price:
Park Falls
Phillips
Miscellaneous..
Total.
Racine:
Burlington
Racine.
Miscellaneous..
Total
Richland:
Riehland Center.
Miscellaneous
County and city
Sheboygan:
Plymouth
Sheboygan.
Sheboygan Falls
Miscellaneous
Total.
Taylor:
Medford
Rib Lake
Miscellaneous
580
72 i Trempealeau:
57 !
Arcadia
Galesville
240
Miscellaneous..
|i
Total
257 j!
3,899 ;; Vernon:
154 j!
Viroqua
j!
Westby
4,310 i!
Miscellaneous..
Total.
100 ii
86 |! Vilas:
Eagle River
Miscellaneous
Total.
Total,.
Rock:
Beloit
Edgerton
Evansville
Janes ville
Miscellaneous..
Total.
Rusk:
Ladysmith
1,298
191
109
1,234
139
II
2,971
139
Total
TotalSauk:
Baraboo..
Prairie du Sac.
Reedsburg._._.
Sauk City.
Miscellaneous..
Total .
135 i
340
322
59
187
71
106
745
Sawyer:
Hay ward
Miscellaneous..
Total.
Shawano:
Shawano
Wittenberg....
MiscellaneousTotal
Wai worth:
Delavan
Elkhorn
Lake Geneva..
Whitewater
Miscellaneous..
Total.
103 | Washburn:
Miscellaneous-
St. Croix:
Hudson...
New Richmond.
M is cellaneous...
Total.
111 i
157
17
139
313
Shell Lake
Spooner
Miscellaneous..
Total.
Number
of returns
181
137
278
2,539
84
13
23
120
72
46
225
343
121
39
115
275
68
46
114
201
127
182
149
267
24
86
13
Washington:
Hartford
West Bend
Miscellaneous..
Total
210
257
223
690
Waukesha:
Menomonee Falls.
Oconomowoc
Waukesha
Miscellaneous
71
290
922
538
Total.
1,821
Waupaca:
Clinton ville...
New London...
Waupaca
Miscellaneous..
Total
118
141
135
207
Waushara:
Red granite
Wautaoma
Miscellaneous..
Total
17
25
42
312
STATISTICS OF INCOME
TABLE 11.—Individual
returns
by States and
Territories—Number
of
returns
distributed by counties, cities, and townships, calendar year 1928—Contd.
WISCONSIN—Continued
Number
of returns
County and city
Number
of returns
County and city
"Winnebago:
Menasha
Neenah
Omro
Oshkosh
Miscellaneous.
276
544
32
1,680
53
Total
2, 585
Wood:
Marshfield
Nekoosa
Wisconsin Rapids.
Miscellaneous
Total
State total
408
65
374
93
940
485
WYOMING
Albany:
Laramie
Miscellaneous
Total .
Big Horn:
Basin
GrevbulL.
Lovell
_
499
.
.
.
.
72 !
37 ;
150
177
381
! Natron a:
Casper
Miscellaneous
Total-.
__
_ _
1,364
383
1,747
186 j Niobrara:
Total
Campbell:
Gillette
10S :
Total
Lusk
Miscellaneous
Total
29
22
51
Park:
Cody
Powell .
109
Miscellaneous
348 !
Total
217
Platte:
674
Wheatland
Miscellaneous
115 '
Total
52 j
134
Carbon:
Hanna
Rawlins.. _._
Total _
_
_
Converse:
Douglas
Glenrock
Miscellaneous
Total
...
., .
...
42:
209
Crook: Miscellaneous
44
Fremont:
Lander
Riverton..
Total
Lincoln— C ontinued.
Kemmerer _
Miscellaneous. _
Total. _.
]
Goshen:
Torrington .
M iscellaneous
Total
67
37
104
3
9
483
102
597
72
Green River
Rock Springs
Superior
Miscellaneous
Total
155
637
90
206
_ _
1,085
18
154
208 , Uinta:
362
Johnson:
Buffalo
Miscellaneous
Total
Lincoln*
Diamond ville
Frontier
Sheridan:
Dietz
AIon arch
Sheridan „
Miscellaneous
Total.-
Teton: Miscellaneous _
Hot Springs:
Thermopolis
Miscellaneous
Total
184
50
53
287
52
122
174
127
78 :
Sublette: Miscellaneous
13S ;
343
Sweet water:
.
Laramie:
Chevenne
Miscellaneous
Total
_.
Evanston
137
Total
156
•I Q
114
13 : Washakie:
Worland.
127
Aliscellaneous
Total
_. .
.
80
23
.
103
1 025
102 : Weston:
Newcastle
1,127 i
33
31
Aliscellaneous
Total
27
27
State total-
64
_
8,622
BASIC TABLES
CORPORATION RETURNS
313
314
STATISTICS OF INCOME
TABLE 12.—Corporation returns by 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, 1928 *J
States and Territories
Corporations reporting net i icome
Total
number
of returns Number Per cent
Deductions
Gross income 2
of returns
4,656
175
1,734
2,760
22, 754
7,134
7,105
1, 705
2, 220
11, 283
5,620
734
2,352
30,444
11, 703
8, 643
5, 228
5 894
6,072
3,644
5,970
18, 851
14,920
11,302
2,432
16, 751
3,708
4,836
1,026
1,322
2!), 509
1,103
103,372
6, 669
3, 528
24, 722
6, 456
6,673
25, 558
2,871
3,817
2,954
5,213
14, 238
3,508
1,112
6,785
11,847
5,145
15, 393
1,441
2,619
94
766
1,707
11,438
3,342
4,302
984
1,126
3,368
3,409
455
1,061
17, 668
6,836
4,981
3.258
3 457
3,370
2,092
3,144
10,266
8,655
6,229
1,482
9,137
1,933
3, 060
353
767
11,310
541
55,008
3,462
1,737
14,344
3,512
3,131
13, 370
1,628
1,710
1,712
3,039
8, 293
1,712
724
3,835
5,874
2,773
8,828
881
56.25
53.72
44.17
61.85
50.27
46.85
60.55
57.71
50.72
29.85
60.66
61.99
45.11
58.04
58.41
57.63
62.32
58 65
55.50
57.41
52.66
54.46
58.01
55.11
60.94
54.55
52.13
63.27
34.40
58.02
55.15
49. 05
53 22
51.91
49.23
58 02
54.40
46. 92
52.31
56.71
44.80
57 96
58.30
58. 25
48. 80
65.11
56.52
49.58
53.90
57.35
61.14
.! 495,892
268, 783
54.20
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
i
Nebraska
'
Nevada
New Hampshire
!
New Jersev
New Mexico . _
New York
1
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
!
South Carolina
South Dakota
Tennessee
'
Texas. _
1
Utah
Vermont __ _
;
!
Virginia
1
Washington
West Virginia.
_ _
Wisconsin
Wyoming
Grand total 1
2
$469,122, 360
$500, 373, 803
6,817,649
7,459, 240
116,399,438
126, 210,193
291,009,004
308,073, 015
5, 558, 242,312
6,110, 531, 535
881,199,401
941,131, 878
1, 747, 648, 740
1, 925,119, 646
1,141,044, 757
1, 330, 828, 249
499,466,906
555, 365, 310
325,487, 434
352, 551, 777
810, 681,048
875, 584,137
172,901, 427
206,357,259
120,132, 267
126, 777,086
14,672,005, 587
15, 684, 945, 727
1, 512, 889, 000
1, 635,492,012
1, 032, 617, l i Q
1,098,126, 866
953, 716, 805
1,061, 843,437
880, 782, 358
955 936, 807
980, 687,940
1,040,908, 565
459, 521,368
494,436,034
2,192, 343,139
2,348, 694, 791
6,861, 751, 517
7, 274, 257, 579
6, 262,968,161
6,998, 639, 111
2,389,032, 208
2, 544, 668,778
244,932,441
257, 632,465
3,468, 095, 697
3,724, 876,197
198, 552, 825
213,196,302
622, 790,482
653,414,152
150,590,445
143, 627,009
153,633,098
142, 234,931
3, 231, 621, 505
3, 607, 868, 807
70, 297,472
65, 676,917
31, 688, 721, 422
34, 937, 637, 830 '
1,129, 267, 459
1, 225, 829,957
160, 651,009
154, 963,159
7,557 767,878
6,967, 801,736
896, 263,916
975,497,321
482,946, 794
512, 331, 509
9, 303,402,187
10, 209,116, 754 1
640, 218,012
691,950,389
310, 766, 559328, 582, 299
148 581 425
154 811 018
962,457, 733
896,564 816
2,452,986, 682
2, 279,006,496
290,146,024
269, 782, 566
156,047,978
145, 733, 712
1,024,668,152
906,163, 553
1, 239,107, 653
1,163, 716, 606
656,951, 722
605, 028, 900
2, 347,120, 782
2,162, 551,428
69,950, 788
64, 213, 519
129, 289,435, 251
118, 671, 694, 094
Fiscal and fractional (part year) returns are included. (See p. 1.)
Gross income corresponds to total income as reported on the face of the return plus the cost of goods sold.
315
STATISTICS OF INCOME
TABLE 12.—Corporation returns by 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—Continued
Corporations reporting net income—Contd.
Corporations reporting no net
income
Net loss for
prior year
Number
of returns Per cent
States and Territories
Net income
Alabama
Alaska
\rizona
Arkansas
California
__
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Marvland .
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
Grand total.
_
_
_
_ __
.
__
__
_ _
. . . ._ _ .
107095
_
_
$31,251,443
641, 591
9, 810, 755
17,064, Oil
552, 289, 223
59, 932, 477
177,470,906
189, 783,492
55, 898,404
27,064, 343
64, 903, 089
33,455, 832
6, 644, 819
1,012,940,140
122, 603, 012
65, 509, 670
108, 126, 632
75,154, 449
60, 220, 625
34,914, 666
156,351, 652
412, 506,062
735,670, 950
155, 636, 570
12, 700,024
256, 780, 500
14, 643,477
30, 623, 670
6, 963, 436
11,398,167
376, 247, 302
4, 620, 555
3, 248,916,408
96, 562,498
5, 687, 850
589, 966, 142
79, 233, 405
29, 384, 715
905, 714, 567
51, 732, 377
17, 815,740
6, 229, 593
65,892, 917
173, 980,186
20, 363,458
10, 314, 266
118, 504, 599
75, 391, 047
51, 922, 822
184, 569, 354
5, 737, 269
10,617,741,157
$1, 248,127
77, 910
457, 606
1,106, 202
16,968,981
3, 675, 551
7,137, 675
4,097, 770
738, 808
3, 424, 402
1, 863, 741
349, 640
459, 670
23, 945, 663
4,065,127
3,833,211
1, 858, 221
1, 450, 073
4, 091, 249
782, 465
3, 063,085
12,103,127
12,176, 019
3,481, 295
1,142,963
9, 564, 802
959, 266
1,113,771
211, 284
274, 915
12, 362, 301
174,988
87,325, 443
1, 353, 848
410,119
23, 198, 229
5, 786, 987
1, 653, 322
17,185, 588
2, 478, 951
652,107
364,062
2, 424, 724
5, 947, 973
1,050, 842
428, 675
2, 546, 659
4,110, 140
1, 942,496
3, 714, 922
311,181
301,146, 176
Income tax
$3,054, 659
45, 749
935,934
1, 572, 542
62,038,115
6,108, 549
19, 569, 911
22, 067, 396
6,422, 798
2, 275, 903
6, 891, 285
3, 883,119
535, 238
115, 222,042
12, 901, 862
6, 604, 313
12, 099, 545
8,172, 028
6,122, 204
3, 702, 506
17, 573, 370
45, 923, 268
85, 310, 239
17, 090, 924
1,066,132
27, 953,085
1, 249, 331
2, 882, 277
736,162
1,167,830
41,171,307
415, 303
367, 733, 278
10, 769, 650
320,818
64, 775, 638
8,124,164
2, 736, 918
104,000,212
5, 585, 311
1, 804, 383
394,344
7,039,468
18, 441,180
2, 003, 533
1,038, 308
13,166, 376
7, 419, 216
5, 445, 406
20,122, 264
456, 749
1,184, 142, 142
364
34.54
29.14
24 80
32.21
38.44
32.42
32.74
27.63
37.03
45.88
34.20
32.42
23.51
34.06
30.43
29.01
29. 28
30.25
35.11
31.09
34.62
39.79
32.44
31.36
32.07
34.09
25.89
25.87
27.39
35.25
37.08
25 57
38.75
39.99
27.55
36.17
33 72
33.45
37.82
34.83
44.77
22.92
33.51
33.44
26.57
30.76
34.45
32.07
37.12
30.41
25.26
174,828
35. 26
1,608
51
430
889
8,747
2,313
2, 326
471
822
5,177
1,922
238
553
10, 370
3, 561
2,507
1,531
1, 783
2,132
1,133
2,067
7,501
4,840
3, 544
780
5,711
960
1,251
281
466
7, 605
282
40, 062
2, 667
972
8,942
2,177
2, 232
9, 665
1, 000
1,709
677
1, 747
4,761
932
342
2,337
3,799
1,910
4,681
!
316
STATISTICS OF INCOME
TABLE 12.—Corporation returns by 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—Continued
Corporations reporting no net income—Contd.
Inactive corporations—no income
data reported
States and Territories
Gross income *
Alabama
Alaska
Arizona
Arkansas
California
Colorado
—
Connecticut
Delaware
District of Columbia..
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon..
Pennsylvania
Rhode I s l a n d . . . .
South Carolina
South Dakota
_
Tennessee
Texas
Utah...
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
$161,096,942
2,188, 543
45,424, 624
107,434, 699
1,165, 995, 351
147, 987, 789
365, 863,013
105,179, 350
102, 795,194
288, 296, 678
257, 330,937
41, 473, 848
50, 413, 040
Grand t o t a l . . . .
27,965,472,580
4, 704,848, 516
469,319,648
219, 656,458
178, 639, 522
172, 660, 578
295, 881,158
124,662,011
236, 587,182
1,849,501,918 |
1, 325,146, 815
418,989, 837
80, 317, 272
766,051, 418
46, 558, 230
153,126,433
10, 008,193
80, 241, 087
782, 487, 241
17, 356, 551
6,116,344,831
261, 057, 063
44, 524, 836
1, 339, 515, 796
293, 740, 414
204, 218, 681
2,151,155, 367
187, 610,174
156, 704, 742
30, 632, 694
368,428,145
786,169,000
79, 898, 391
42, 212,001
245, 296,073
288, 353,152
170, 774, 260
408, 788, 337
16, 528, 547
Deductions
$171,616,402
2, 595,187
54,347,436
116,883, 698
1,311,854,330
165, 090, 606
394, 060, 274
114,619,726
114,322,067
364, 081,037
275, 831, 287
43, 170,135
57, 252,434
4,884,615,949
504, 303,150
238, 2u6,109
189, 099, 5(56
188, 658, 815
323, 266,0Q4
133, 636, 317
262,411,946
1,996, 516,173
1,484, 623, 803
447, 215, 592
87, 096, 717
826, 624, 501
52,041,414
163, 482,149
14, 609, 988
91, 345, 109
868,122, 729
19, 577, 768
6,689.996,816
281, 841, 209
47, 745, 165
1, 463, 346, 279
330,029, 527
223,122, 366
2, 332, 468, 461
202,717,163
166,073,083
32,969, 536
386,496,900
855,021,115
88, 649, 355
46,809,935
264,086,455
319, 357, 544
190, 737,949
454,743,438
19,206,114
30, 356, 596, 828
Deficit
Number
of returns Per cent
2, 677, 567
429
30
533
164
2, 569
1,479
477
250
272
2,738
289
41
738
2,406
1,306
1,155
439
654
570
419
759
1,084
1, 425
1,529
170
1,903
815
525
392
89
1, 594
280
8,302
540
819
1,436
767
1,310
2,523
243
398
565
427
1,184
864
46
613
2,174
462
1,884
196
2,391,124, 248
52, 281
$10, 519. 460
406, 644
8, 922,812
9,448,909
145, 858,979
17,102,817
28,197, 261
9,440,376
11, 526, 873
75, 784, 359
18, 500, 350
1, 696, 287
6, 839, 394
179, 767, 433
34, 983, 502
18, 549, 651
10,460,044
15, 998, 237
27, 384, 846
8, 974, 306
25,824, 764
147,014, 255
159,476,988
28, 225, 755
6, 779,445
60,573,083
5, 483,184
10,355, 716
4, 601, 795
11,104,022
85, 635,488
2, 221, 217
573,651,985
20, 784,146
3, 220, 329
123,830, 483
36,289,113
18, 903, 685
181, 313,094
15,106,989
9, 368, 341
2, 336, 842
18,068, 755
68, 852,115
8, 750,964
4, 597,934
18,790, 382
31, 004, 392
19,963, 689
45,955,101
9.21
17.14
31.03
5.94
11.29
20.73
6.71
14.66
12.25
24.27
5.14
5.59
31.38
7.90
11.16
13. 36
8.40
11.10
9.39
11.50
12.72
5.75
9.55
13. 53
6.99
11.36
21. 98
10.86
38.21
6.7a
7,77
25.38.
8.oa
8.10
23.22
5.81
11. 88
19.63
9.87
8.46
10.4a
19.12
8.19
8.31
24.6a
4. i a
9.03
18. 35
8.98
12.24
13. 60;
10.54
i Gross income corresponds to total income as reported on the face of the return, plus the cost of goods sold.
317
STATISTICS OF INCOME
TABLE 13.—Corporation returns by States and Territories,
showing cash and stock
dividends paid to shareholders 1
[Income returned for the calendar year ended Dec. 31, 192S2]
Reporting net incomeDividends
Reporting no net
income—Dividends
States and Territories
Stock
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia..
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa,
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North CarolinaNorth D a k o t a . . .
Ohio
Oklahoma
Oregon
Pennsylvania.-.
Rhode Island
South Carolina..
South D a k o t a . . .
Tennessee
Texas
Utah..
Vermont
Virginia..
Washington
West Virginia..
Wisconsin
Wyoming
Total-
$16, 273,093
238, 289
4,142, 907
9, 369, 783
356, 628, 362
74, 094, 584
76, 954, 285
266, 672,104
28, 283,112
13, 990, 997
35,180, 501
22, 524, 747
2, 992, 385
523, 339, 600
64,946, 684
33, 339, 396
55,550, 236
42, 775, 250
38, 796, 614
35, 258, 852
64, 418, 397
242, 681, 084
400, 968, 224
101,075, 745
6, 675, 522
151, 285, 910
7, 045, 830
16, 523, 894
2, 498, 737
7, 251, 662
224,711,940
2, 299, 804
2,238,725,150
54, 361, 394
2,182, 807
306, 507, 622
42, 259,107
14, 557, 572
581, 405, 580
26, 748, 516
9, 534, 362
2,073,015
32,122, 620
91, 786, 264
15, 536,184
4, 963, 387
57,824,906
46, 638, 299
25, 564,817
101,023,473
2, 565, 576
494,008
457, 900
27,464, 766
756, 232
11, 559, 242
4, 538, 079
3, 914, 479
5,421,708
2, 865, 272
485, 926
510, 639
48, 669, 987
5,430,422
2, 875, 623
2.988,037
11,821,539
2, 202, 752
1, 229, 960
2,949, 646
16, 564, 840
11, 253, 886
5, 210, 829
2,140, 801
20, 275, 990
485, 512
1,137, 332
116,084
552, 283
18, 037, 767
286, 709
181, 268, 984
1,969,802
240, 633
25,818,444
833, 269
3, 238, 947
38, 715,089
3, 743, 820
1,143, 757
374, 699
2, 321, 666
7.733,038
896,952
264,089
7, 248,052
6,873, 589
4, 742,145
8, 244,905
22,300
6,585,169,181
509, 852,997
$1,460, 567
1 Cash and stock of capital stock life insurance companies are not included.
Fiscal and fractional (part year) returns are included. (See p. 1.)
2
Cash
Stock
$2,051,347
20,000
3, 228, 258
1, 544,493
29, 282, 739
5,213,348 I
6,881,463 !
12,817,660 |
1,487,792 !
4,728,599 I
2,758,683 j
2,404,106 !
1,426,761 !
68,798,466 |
6, 375, 392
2, 950, 828
1,955,743
2, 417, 233
3, 867, 872
888, 730
6,020,843
56, 329, 675
16,117,976
6,429, 227
1,465, 077
10, 788,422
306,196
1, 536, 811
187, 243
437, 612
10, 297,906
122, 382
94,474,401
2,834, 757
221, 348
23,121, 542
17,869, 835
4,416, 588
44, 324,883
3,858,184
1, 586, 953
233,
794
1,780,855
8,688,411
844, 716
237, 569
1,942, 886
3, 603, 719
3,524,055
3,745,968
104,923
488, 554, 270
$36,905
58,400
82, 215
2, 508, 255
176, 223
851,423
6,000
41, 246
520, 368
328,075
952,626
3,125
6.181, 989
1.182, 990
39, 221
64,343
23, 441
204, 605
7, 646
2, 548
899.180
985, 823
305, 849
45, 331
1,018,030
118,817
325,129
83~960
5,253,849
6,088
7, 265,002
183,475
64,884
1,871, 660
1, 249,974
33, 706
4, 297,338
629,841
33,094
107,302
421, 704
816.181
180, 310
18,540
51,763
324,815
189,973
222,167
40, 275, 429
TABLE 14.a—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
00
t—•*•
00
PART 1.—ALL CORPORATIONS 1
[Income returned for the calendar year ended Dec. 31, 19282]
Industrial divisions
Manufacturing
Distribution
Aggregate
A. Receipts, taxable income:
Gross sales
$112,, 435,, 604,, 661
Gross profits from sales3
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 4
D. Statutory deductions:
Cost of goods sold___
Compensation of officers
Interest paid-.
Taxes paid other than income tax.
Bad debts
Depreciation
Depletion
Miscellaneous deductions
E. Total statutory deductions
Agriculture
and related
industries
Food products, | T etx-,t l l e s a dn a
beverages, and jt ef *
tobacco
Leather and
leather products
Rubber and
related products
$662,
$ , 399, 731 $3, 105,142, 819 $64, 361, 079, 530 $13,954,989,669 I $7,675,338,176
2,515,163,039 1,437,034,513
952,9i7,477 | 15,624,510,678
$1, 686,187,301
296,300, 679
$1, 349,910, 556
0sz 91K non
285,215,025
H3
8, 731,932
4, 723,924
19,144,361
3,977,361
6,113,449
17,026, 652
o
Total manufacturing
2517098097
25,170,598,097 \ 247486508
247,4
10,333,814,154 j 100,084,738
4,476, 354, 644
9,774,969
28,092,463,686
43,413.180
243,409,425
34,441, 697
148, 612, 328
1,072,943,915
385, 730, 030
978, 338,110
74,167,027
80,997, 967
108,178, 924
36,957,446
24, 698,176
89,052,983
11, 319, 721
1,916,670,686
9,471, 342
57,607, 064
474,836, 791
30,493,986
593,458,136
1,299,532
10,670, 038
95, 072; 233
7, 485, 655
983, 321
434,402
157,848, 365,967
826,443,492
3, 599,883, 371 67, 368,000, 609
14, 256, 313, 228
7, 845, 753, 670
1, 722,803,931
1, 386,603, 707
87, 265,006, 564
3,199,463, 510
4, 581, 344,881
2, 202,931,815
804,107, 790
3, 596,916, 546
515, 456, 618
44,946, 392, 512
414,913, 223
23,169,161
29, 587,687
25,016, 355
4,417, 782
34,431,122
10, 569,719
243,183,141
2,152,215, 342
55, 366,942
99,259, 849
80,137, 397
11, 644, 282
206, 702, 236
212,219, 254
588,797,991
48, 736, 568,852 11,439,826, 630
1,107, 713, 667
129, 075, 087
133,044, 307
709,977, 552
73, 058, 655
573, 258,100
29,123,128
246, 044,179
209,103, 367
1, 667, 337, 332
254, 332, 306
1, 659, 713
9, 592, 333, 255
1,643, 637, 737
6, 238, 303, 663
187, 070, 509
72, 319,090
56, 626,876
30, 005, 696
151, 254,945
103,954
894, 241,052
1, 389,886, 622
35, 284,126
12,990,091
8,868,181
8, 358, 765
18, 351, 813
707,909
194,952, 700
1,064,695,531
10, 372,121
25, 338,690
8,837, 368
8,868,822
32, 738, 649
4,341
227, 515,181
3,406, 343, 293
62,887, 565, 243
13, 658, 528, 624
7,629,925, 785
1,669,400, 207
1, 378,370, 703
193, 540, 078
4,480,435, 366
597, 784, 604
215,827, 885
53,403, 724
8,233, 004
68, 277,102
569,909, 024
37,979,641
19, 706,889
4,016,413
9, 575,689
.
147, 111, 620, 236
785, 288,190
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--
10, 736, 745, 731
41,155, 302
Mining and
quarrying
2, 510,128,822
10, 770,874
8, 387,168
3, 033, 092,
9,141, 287
H
GO
8, 226,616,909
30,384,428 |
301,146,176
5,431,359 !
J. Statutory net income (II) after deducting net
loss for prior year (I)
7,925,470,733
24,953,069 j
K. Total tax
1,184,142,142 |
8,216,675
L. Compiled net profits (F) after deducting tax
(K)
9,552,603,589 j
H . Statutory net income
_;
I. Net loss for prior year deducted by concerns j
reporting net income for 1928
j
Cash and stock dividends distributed: 6
Cash dividends
Stock dividends—
Total dividends distributed.
559,804,963 [
196,120,996
117,311,215
16,969,756 i
13, 748,454
106, 111, 323
3, 793, 215,127
542,835,207 j
182, 372, 542
47, 654, 462
* 2, 742, 676
36, 751,194.
544, 936, 610
72,939,438 j
39,355,411
8,892,440
5,149, 327
32,938,627
156,788,884
3,935,498, 756
524,845,166 I
176,472,474
44, 511, 284
3, 083,677
7,073,723,451
550,128,426
50, 370, 244
1,081,973 [
311, 039,995
10, 817,135
2,981, 587, 393
269, 838, 627
374,971, 565
19,132, 569
197,976,046
19,479, 530
47, 722, 778
10, 765, 675
27, 421, 335
6, 364,432
7,623,851,877 |
51,452,217
321, 857,130
3,251,426,020
394,104,134 I
217,455, 571
58,488,453
33, 785, 767
125, 262, 976 I 3, 910, 526, 342
19,151,653 |
49,387,311
1,732,849 |
« I, 342, 685
1, 399, 991
Industrial divisions—Continued
1
Manufacturing—Continued
Distribution
Paper, pulp,
{ Lumber and
I wood products ! and products
A. Receipts, taxable income:
Gross sales
Gross profits from sales *
I
! $2,730,760,515
I
642,444,729
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
|
!
|
|
26,992,663 |
16,100,107 ;
59,656,831
j
|
8,674,356
2,580,266 \
C.
| 2,844,764,738
Total compiled receipts 4
and
Printing and Ij Chemicals
subpublishing 1 allied
stances
Stone, clay,
and glass
products
Metal and metal
products
3
o
$2,454,653,610 i I, 633, 724, 642
844,976,768 ! \ 803, 565, 848
134,538,387 i 405,204,939 [
6, 872, 791
76,462,823 i
11,585,157 !
18,088,965
50,297,722
159,553,506 |
22, 213, 989
$1,664,572,236
430,458,168
15, 769, 597
1, 622, 674
1, 729,140, 252
28,869 897
3,700,060 ]
276,045,410
16,489,444 !
2, 683, 644, 833 j 9, 567,480, 764 |
, 604, 545, 012
525, 335, 459
266, 098,812
142,975,467
$2, 340, 299,001
701, 040, 983
6,862,185
7, 532, 893
32, 051, 412
344,261,456
125,442,678
373,045,048
377, 728
983, 891
116, 682
3,829,445
3, 424, 947
65, 094,430
47, 667, 009
565, 570
297, 287
1, 658, 245,894
21, 221, 609, 433
2,451,640,159
o
° See table of revised items in income statement, 1927, on p. 329.
s Deficit.
6
Cash dividends and stock dividends of capital stock life insurance companies not included,
. receipts from these items. Nontaxable income, other than interest on taxiluded.
CO
CD
TABLE 14.a—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— C ontinued
Distribution
Lumber and
Paper, pulp,
wood products and products
D. Statutory deductions:
Cost of goods sold
Compensation of officers
Interest paid
Taxes paid other than income tax
Bad debts
Depreci ation
Depletion
Miscellaneous deductions...
E.
Total statutory deductions
Printing and
publishing
Chemicals a n d
allied s u b stances
Stone, clay,
and glass
products
other manMetal and metal Allufacturing
products
industries
$2,088,315,786 $1,234,114,068 $1,609,676,842 $5, 830,158, 794 $1,079,209,553 ! $15,123,123, 345 $1, 639, 258, 018
303, 240, 603
79, 005, 023
44,913,981 !
117, 491, 576
75, 267,670
35,836, 79'
90,156,174
190, 578, 239
20, 875, 020
19,697,868 j
29,624,983
48, 531,311
36,168,478 I
120,809,475
187,784, 978
16,678,699
15,525,627 !
21,495,875
38, 332,963
19,313,629
126, 735, 249
62,856, 507
16,046, 567
8,147, 540 !
20, 948, 999
20,848,032
4,413,206
36, 426, 917
545, 367,178
46, 380, 525
73, 740,120 i
58, 020, 815
78, 600, 560
62,690, 608
391, 088, 752
33, 572, 899
391, 461
2, 934, 562 j
151, 040
56, 232,665
2,276,048
156, 297, 714
3, 007,295, 294
468, 321,842
267,333,325
356,677, 374
213,304, 583
584,118, 580
1, 734, 935, 587
2,762,806,361 j 1,608,117,417
2,441, 528, 710
8,486,608,662
242,116,123
1, 080,872,102
2, 286.957,155
1, 767, 790,390
164, 683,004
3
o
g
81, 958,377
11,254,622
17, 392, 271
32, 569, 957
292,534,854
H. Statutory net income
I. Net loss for prior year deducted by concerns reporting net income for 1928
J. Statutory net income (H) after deducting net loss for prior
year (I)
70, 703, 755
103, 630, 564
209, 546,166
788,337,248
8,407,881
1,985, 323
4, 560,170
62,295,874
101,645, 241
204,985,996
773,511,034
136, 086, 032
1,612,565,414 !
K. Total tax.
15, 210, 319
13,768,110
27,309,811
99,001, 700
19, 770, 019
221,838,435 |
21, 701,600
L. Compiled net profits (F) after deducting tax (K)
66, 748,058
107, 254, 725
214,806, 312
981,870,402
126,973, 299
1,545,951,955 \
142,981,404
Cash and stock dividends distributed:6
Cash dividends
Stock dividends
_
Total dividends distributed
112, 558,175
11,642,830
80,742,830
11,973,065
128, 050,715
5, 461,401
771, 052,490
95, 516, 456
83, 331, 617
17, 396,393
1,053,963,134 !
56,545,979 I
103,796,708
15,560,297
124, 201,005
92, 715,895
133,512,116
866, 568,946
100, 728, 010
1,110, 509,113 I
119,357,005
14, 826, 214
o
1,511,502,576 j 19,453,819,043
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
121,022, 835
O
146, 743, 318
7, 254, 392
112, 761, 439
24,862,857
139,488,926
1,655,028,951
139,820,147
3, 402, 894
42,463, 537
7,814,146
132,006,001
Industrial divisions—Continued
Distribution
Construction
Transportation
and other public!
utilities
I
Trade
Service—Professional, amusements, hotels,
etc.
Finance—Bank- j
ing, insurance, j
real estate, and
holding compa- I
nies, stock and j
bond brokers, etc.j
A. Receipts, taxable income:
Gross sales
$2,497, 962, 833
i $41, 809, 019, 748
Gross profits from sales s
U6, 852,078
', 898, 821, 356
Gross profits from operations other than amounts reported as gross sales.
392, 288, 627 $1,720,174,605
571,260,59'
$1, 682, 084, 688 $4,545,898,988
$5, 668, 571
Interest
17, 349, 412
247,599,798 |
146,842,576
26, 912, 778
3,605,381,072 |
2, 322, 312
Miscellaneous receipts
58, 962, 475 13,253,385,852 j
614,774,788
2, 083, 409, 281 7 10, 874, 906, 975 | 36, 660, 697
B. Receipts, tax-exempt income:
Dividends on capital stock of domestic corporations
681,505,009 !
11, 711, 687
580,749,884 !
62,186,388
3, 398, 215
35, 204, 303
Interest on Federal, State, and municipal bonds
371,404, 159 |
4,136, 729
367,667
4,273, 774
23,608,346 |
82, 625, 658
4
Total
compiled
receipts
2,982, 548, 808" 15, 825, 518, 485 T 43, 286, 709, 755 3, 831, 747, 782 20, 079, 096,1:03 "48, 417, 402
c.
D. Statutory deductions:
2, 051,110, 755
33, 910,198, 392
Cost of goods sold
155, 538, 447
107, 339, 295
925, 972, 322
'2, 858, 481
612,381,757
209, 123, 438
Compensation of officers
31, 093, 326
1, 367, 573, 516
285. 071,159
1, 939, 3G8, 292
1, 867, 182
117,546,318
Interest paid
_.
14,196, 230
566, 978, 641
669, 596, 244
201, 601, 374
803, 568
71,343,906
Taxes paid other than income tax
16, 621, 767
246, 953, 666
29, 645, 661
228, 445, 358
1, 757,287
18, 577, 808
Bad debts
62, 639, 522
277, 866,129
897, 723, 256
283, 781, 049
928, 021
165, 507, 879
Depreciation
327, 562
7, 728, 357
25, 255, 029
4, 608, 275
17, 998
398,118
Depletion
10, 484,109, 479
535, 498, 965
6, 410, 872, 050 3,082,432,517 7 13, 969. 76d, 5G5 39, 398, 549
Miscellaneous deductions
2, 867, 026, 574
13,581,242,480 | 42,250,549.979
3, 664, 9v.9, 984 8 17.621,043.407 47, 631, 086
E.
Total statutory deductions
_.
F. Compiled net profits
115,522,234
2, 458, 052, 7i;6
2,244,276,005 | 1,036,159,776
786, 376
166, 817, 79
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
15, 985, 461
144, 812, 046
1, 052, 909,168
^,765^882
604, 358, 230
39, 341, 035
corporations -_
99, 536, 773
891, 347, 730
1, 405, 143, 628
127, 476, 763
8 2,~979, 506
1, 639, 917, 775
H. Statutory net income
10, 882, 910
63,311,217
13,
632,
257_
42,
137,
224
179,630
___29
_108
711_
I. Net loss for prior year deducted by concerns reporting net income for 1928..
t
L
88, 653, 863
1, 341, 832, 411
1137844,506
849, 2107506"
s 3, 159, 136
1,610,809,064
J. Statutory net income (H) after deducting net loss for prior year (I)
17,175,226,
213,238,072
309, 174
211,681,433
126, 332, 363
25, 501, 395
K. Total tax
>8, 347, C
2, 244, 814, 724
2, 032, 594, 572
909, 827, 413
141, 316, 403
L. Compiled net profits (F) after deducting tax (K)
Cash and stock dividends distributed: 6
2, 597, 080
65, 377,135
134, 334, 263
1, 313, 892, 293
561, 667,190
1, 652. 857, 858
11,297,349
12,917,141
Cash dividends
44, 334,159
74, 376, 765
54, (386
125, 410, 5_91_
1, 439, 302,"884
147, 251, 404
Stock dividends
_
1, 697,192, 017
636, 043,955
76, 674, 484
27651, 766
Total dividends distributed
° See table of revised items in income statement, 1927, on p. 329.
34 Difference between gross sales and cost of goods sold shown under statutory deductions.
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.
7 Includes for a limited number of returns the cost of securities purchased for customers.
«Includes special nonexpense deductions of life insurance companies. (See p. 25.)
3
8
CO
to
TABLE 14.a—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 2— CORPORATIONS REPORTING NET INCOME »
[Income returned for the calendar year ended Dec. 31, 19282]
Industrial divisions
Manufacturing
Distribution
Aggregate
A. Receipts, taxable income:
Gross sales
Gross profits from sates
3
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 4
D. Statutory deductions:
Cost of goods sold
Compensation of officers
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.._
$93, 338, 394, 399
22,059,184,636
Total manufacturing
industries
Leather and
Rubber and
Food products. Textiles and
beverages, and textile products leather prod- related prodtobacco
ucts
ucts
$521,520,416 $2,193,021, 859 $54, 931,077, 258 $12, 489, 839, 570 $5, 597, 971,187 $1,301,462,495
249,875,119
216, 306,102
1,177,345,240
759, 855,472 14,085,360,809 | 2,289,394,142
8, 465, 069,462
3, 833, 848,965
22, 057, 002, 294
75, 415, 223
7,255, 296
27,803, 435
150,814.376
24,566,448 !
87,163, 085 j
971,846,977
331,515,602
778, 253, 809
60,953,871
74,821,057
80, 695, 079
1, 595,120,131
4, 646,178
$908,153,722
199, 956, 337
22, 951, 207
18, 880, 636
55,504,428
6, 946, 697
3, 600,139
11, 258, 097
3, 407, 255
4, 651, 428
6, 753, 572
2,038, 914
9,081,645
45,902,716
446,265,229 |
25,992,176
7, 678, 697
487, 982,312
744,180
8,065,777
90,205,795 i
7,204,424
7,812,289
683,054
129,777,417,563
637, 384,728
2,509,534,261
57,549,164,670 | 12,739,506,177 5,710,798, 444
1,325,989,396
932, 440,
71, 279, 209, 763
2, 427, 259, 779
3,395, 531, 263
1, 694, 797,050
525, 798,972
2, 849, 608, 762
400, 779,560
34, 503, 588,814
305, 214, 314
15, 023,801
13,902,133
17, 384, 409
2, 293,327
23,962, 573
7,651,804
166,085,529
1,433,166, 387 40,845, 716, 449 10, 200,445,428 4,420,625,947
865,955,319
103, 013, 557
132,976,124
32, 615,004
511,140,036
103,714,260
37,128,110
49,457, 619
477,126, 818
35,907, 339
50, 725, 523
61, 666, 723
172,967, 738
17, 536,971
5,189, 383
22,100, 859
104,378,974
121, 396, 632 1,369,199, 761
172,076,094
151, 732, 220
215, 455,468
1, 514, 220
85,057
278, 604, 279 7, 810, 870, 573 1, 402,008, 269
594,819, 344
1,051, 587, 376
26,142, 543
7, 865, 065
6, 299, 367
5,099, 987
12,435,952
30,128
136,381, 735
708,197, 385
7,401, 701
10,997, 512
4, 833, 519
3,106,479
20,858, 805
1,526
122,924, 519
117,076, 573,963
551, 517,890
2,122, 887, 047 52, 268,432,162 | 12, 066, 539,410 5,343,457,866 ) 1,245,842,153
878, 321, 446
12, 700, 843, 600
85,866, 838
2, 083,102,443
5, 390, 358
393,189
811
386, 647, 214
5, 280, 732, 508
672,966, 767
367,340,578 I
10,147, 243
54,119, 365
53,968,493
536,471,024
33,196,600
15,490,986 !
2,721,968
9,474, 834
00
to
H . Statutory net income
.
i 10,617,741,157 ;
I. Net loss for prior year deducted by concerns j
!
reporting net income for 1928
j
301,146,176 j
J. Statutory net income (H) after deducting net
loss for prior year (I)
10,316,594,981
K. Total tax
I 1,184,142,142 |
L. Compiled net profits (F) after deducting tax
(K)
I 11,516,701,458
80,476,480 !
5,431,359
332,678,721
19,151,653 I
4,744,261,484 j
639,770,167 i
351,849,592
77,425,275 j
44,644,531
117,311,215 |
16,969,756 I
13, 748,454
1,732,849 |
1.399,991
75,045,121 j
313,527,068
4,626,950,269 j
622,800,411
338,101,138 {
75,692,426 I
8,216,675
36, 751,194
544, 936, 610
72,939, 438
39,355,411
8,892,440 !
77,650,163
349, 896, 020
4, 735, 795,898
600, 027, 329
327,985,167
71,254,803 !
2, 873, 050, 242
261, 447, 787
361, 685, 481
17, 388, 276
180, 508, 687
17,717,273
37,325,380
10, 563,410 I
25, 887, 808
6,312,178
3,134,498,029 |
379,073,757
198, 225,960
47,888,790 I
32,199,986
Cash and stock dividends distributed: 6
Cash dividends
Stock dividends
6, 585,169,181
509,852,997
46, 441, 725
800, 741
9,017, 667
Total dividends distributed.
7, 095, 022,178
47,242,466
277, 680, 363
43, 244. 540
5,149, 327
l
Industrial divisions—Continued
O
Manufacturing—Continued
Distribution
Lumber and
wood products
Paper, pulp,
and products
Printing and
publishing
Chemicals and
allied substances
Stone, clay,
and glass
products
other manMetal and metal Allufacturing
products
I industries
A. Keceipts, taxable income:
Gross sales
$1,978, 716,125 $1,337,344,889 ! $2,165, 449,000 $7,882, 253, 063 ! $1,354, 021, 674
Gross profits from sales 3
367, 663, 835
776,635,151 2,639,051727 j
518,927,993
475,189,908
|
Gross profits from operations other than amounts reported
4, 743,657
5,454,027
18, 503, 053
I, 595,888
399,419,256 |
as gross sales
7,654, 329
6, 742,431
12, 063, 215
I, 680, 752
72,886,753
Interest
14,453, 541
25,030,033 i
37, 756, 218
i, 162, 284
145,380.624 j
Miscellaneous receipts
B. Receipts, tax-exempt income:
3,661,941
10, 525, 268
272,525,974 !
5,864, 522
i, 781, 778
Dividends on capital stock of domestic corporations
1, 546, 602
;, 575,951
2,899,942 |
16,306,658 I
1,997, 258
Interest on Federal, State, and municipal bonds.__
__
C.
Total compiled receipts
a
4
2,054,900, 391
1, 376, 268, 286 \ 2, 333, 245, 653
8, 788, 772, 328
1,397, 810, 048
j
o
o
I, 010, 254, 979$1, 905, 610, 554
I, 787, 673, 694 603, 644, 663
20,699,158
338,172,908
11, 606, 359
107,928, 503
33, 704, 317
331, 555, 616
59,983,611
45, 663, 540
22,130, 703
2,122, 888
1,995,873,979
18, 893, 559,157
See table of revised items in income statement, 1927, on p. 329.
1
For corresponding data expressed as percentages of total receipts, see pp. 330-333.
%
Fiscal and fractional (part year) returns are included. (See p. 1.)
3
Difference
between gross sales and "cost of goods sold" shown under statutory deductions.
4
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.
e Cash dividends and stock dividends of capital stock life insurance companies not included.
00
to
TABLE 14.a—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
to
PART 2.-C0RP0RATI0NS REPORTING NET INCOME—Continued
Industrial divisions—Continued
Manufacturing—Continued
Distribution
Lumber and
wood products
D. Statutory deductions:
Cost of goods sold
Compensation of officers
Interest paid
Taxes paid other than income tax_.
Bad debts
Depreciation
Depletion
Miscellaneous deductions
E.
Total statutory deductions..
$1,459,788,132
52,849, 866
26,734,589
25,965,105 !
12,982,646 I
52,124,156 |
37,861 656
236,535,803 !
Cash and stock dividends distributed: 6
Cash dividends
Stock dividends
Total dividends distributed
2,059,237,962
Stone, clay,
and glass
products
$878,831, 766
34, 396,765
13, 373,473
12. 661. 554
5; 776,852
59,969, 295
2,165, 659
212, 065, 947
7,651,813,194 i 1,219,241,311
other m a n Metal and metal All
ufacturing
products
industries
$13, 222, 581, 285 $1, 301,965,891
58, 664, 343
249, 303, 536
12, 645,161
153, 066,423
12, 835, 797
162, 661, 099
10,102,460
45,402,993
34, 730,109
460, 695, 478
200,987
32, 894, 786
2, 551, 302, 871
344,476, 742
16, 877,908,471
1, 775, 621, 490
274, 007, 691
1,136,959,134 ;
178,568, 737
2,015, 650,686
220, 252,489
7,861,780 j
12, 071, 870
30, 357, 729
288,832,632 |
6, 561, 883
105, 647,151
24, 253, 591
142,196,658 j
118,589, 510
243,649,962
8,407,881 !
1,985,323
4, 560,170
133, 788, 777
116,604,187
239, 089, 792
15, 210,319
13,768,110
27, 309,811
99,001,700
19, 770, 019
221,838,435
21, 701, 600
134,848,119
116,893, 270
246,697,880
1,037,957,434
158,798, 718
1, 793, 812, 251
198, 550, 889
100, 354, 267
10,961,669
68,330,604
11,958,589
126,103, 736
5, 217, 766
761, 335, 569
95, 068, 644
80,692,199
16, 797, 665
1, 031, 022, 089
55,128,404
99, 804,422
14, 333,913
111, 315, 936
80,289,193
131, 321, 502
856,404, 213
97,489,864
1, 086,150, 493
114,138, 335
II. Statutory net income
I. Net loss for prior year deducted by concerns reporting net
income for 1928
L. Compiled net profits (F) after deducting tax ( K ) .
Chemicals and
allied substances
130,661,380
150,058,438
K. Total tax
Printing and
publishing
$969, 681, 054 $1, 388,813, 849 j $5, 243,198, 336
29, 233, 635
95,627,285 ;
76,345,964
17,727,647
103,290, 656
24, 597,140
15,112, 329
119,457, 863
19, 726,123
3, 044, 795
30, 565,942
17,-247,754
46, 042,851
356, 672, 218
49, 215,829
1,414, 570
139,172, 355
114, 524
1, 583,109, 860 \
163,350,025 I
463, 895,458
1,904,841,953 1 1,245,606,906 |
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
J. Statutory net income (H) after deducting net loss for prior
year (I)
.
Paper, pulp,
and products
848,126,502
14,826,214 ;
833, 300, 2
172, 006,854
3,402, 894
168,603,960
1, 910, 003, 535
42, 463, 537
1, 867, 539, 9
195,998, 898
7,814,146
188,184, 752
II
o
xn
M
O
i
Industrial divisions—Continued
Distribution
| Transportation
Construction j and other public
I
utilities
Trade
Service—Professional, amusements, hotels,
etc.
Finance—Banking, insurance,
real estate, and
holding companies, stock
and bond
brokers, etc.
Nature of
business
not given
A. Receipts, taxable income:
$1,953, 375,105
Gross sales
$33, 739, 399, 761
370, 907,123
Gross profits from sales 3
6, 626, 755,130
$3, 752, 528,141
$3, 891, 553
304,117,831 $1, 526, 831, 963
Gross profits from operations other than amounts reported as gross sales.
$1, 238, 586, 244
441,037,154
13, 783, 821
22, 000,144
3, 088, 287, 910
1,458, 536
219, 847,930
125,133, 278
Interest
7
19,191, 487
467, 734, 884
Miscellaneous receipts
1, 497, 535, 352
7,130, 508, 661
38, 097,178
12, 010, 714, 403
B. Receipts, tax-exempt income:
1, 869, 619
505, 045, 550
7, 812, 382
Dividends on capital stock of domestic corporations
26, 038, 821
506, 381,063
51,158, 573
194, 792
279, 043, 309
21, 870, 454
Interest on Federal, State, and municipal bonds
3, 724, 836
3,137, 399
80, 995, 770
i
26, 605, S
C.
Total compiled receipts
14, 755,413, 571
2, 787, 885, 397
2, 320, 323, 716 14, 285, 645, 813 34, 905, 459,420
D. Statutory deductions:
Cost of goods sold
', 112, 644, 631
1, 451,472
466, 092, 662
Compensation of officers
152,157, 529
695, 804, 598
84,492,911
560, 947
1,414, 882,147
Interest paid
187, 772, 631
1,142, 911,134
56, 895, 936
291, 283
Taxes paid other than income tax
325, 310, 357
159, 517, 842
611,601,999
43,129,164
194, 536
141, 659, 308
156, 862, 417
24, 746. 512
Bad debts
11,961,812
366, 316
183, 012,196
223, 441, 582
779, 358, 879
Depreciation
105, 654, 447
7, 542
4, 584, 595
1, 524, 534
19, 468, 513
Depletion
135, 768
7
17, 729, 241
9, 464, 440. 821
741
9, 281, 726, 799
Miscellaneous deductions
_
2,134, 001, 008
8
11,
999,
982,
086
[
20,
601,
337
2,
503,
935,
664
Total
statutory
deductions
I
2,138,
468,
054
j
11,
944,
306,
747
j
33,
526,
442,
976
E.
6, 004, 650
F. Compiled net profits
181,855,662 j
2,341,339,066
1, 379, 016, 444
283, 949, 733
2,755,431,485
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
10, 949, 781
528, 251, 517
132,154, 343
29, 763, 657
784, 088, 859
corporations
!, 064, 411
254,186, 076
1,971,342,626
3, 940, 239
170, 905, 881
1, 813, 087, 549
1, 246, 862,101
H. Statutory net income
42, 137, 224
13, 632, 257
179, 630
10, 882, 910
29,108, 711
63,311,217 I
I. Net loss for prior year deducted by concerns reporting net income for 1928—
160,022,971 j
1,783,978,838
1, 204, 724, g
240, 553, 819 !
1. 908, 031, 40
3, 760, 609
J. Statutory net income (H) after deducting net loss for prior year (I)
213, 238, 072
309~l74
17, 175, 226
211. 681, 433
126, 332. 363
25,501,395
K. Total tax
2, 542,193, 413
5, 695, 476
L. Compiled net profits (F) after deducting tax (K)
164, 680, 436
2,129, 657, 633
1, 252, 684, 08l"
258, 448, 338
Cash and stock dividends distributed: 6
1,158,102, 394
1, 304, 471
527, 932, 081
127, 246, 570
Cash dividends
9,169, 746
Stock dividends
110, 972, 035
45, 555
68, 937, 627
1, 2697074, 429"! T , 350~026
136,416, 316 |
1, 562,478,164
Total dividends distributed
596,869,708
° See table of revised items in income statement, 1927, on p. 329.
34 Difference between gross sales and "cost of goods sold" shown under statutory deductions.
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.
6
Cash dividends and stock dividends of capital stock life insurance companies not included. s
7
Includes for a limited number of returns the cost of securities purchased for customers.
Includes special nonexpense deductions of life insurance companies. (See p, 25.)
in
o
2
o
o
§
CO
to
O
TABLE 14.fl—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 1
[Income returned for the calendar year ended Dec. 31, 1928]
CO
to
2
Industrial divisions
Distribution
Aggregate
A. Receipts, taxable income:
Gross sales
Gross profit from sales
B
C.
I).
E
F.
G.
H.
3
| $19,097,210,262
Gross profits from operations other than
amounts reported as gross sales
I
Interest
j
Miscellaneous receipts
Receipts, tax-exempt income:
I
Dividends on capital stock of domestic ,
corporations
,
j
Interest on Federal, State, and municipal <
bonds
.
I
Total compiled receipts K _..
I
Statutory deductions:
i
Cost of goods sold
!
Compensation of officers _
Interest paid
Taxes paid other than income tax.
Bad debts
Depreciation
Depletion
Miscellaneous deductions
Total statutory deductions
j
Compiled net deficit
Deduction from net profits to arrive at net
income as defined in revenue act:
I
Tax-exempt interest and dividends received
on capital stock of domestic corporations.)
Statutory deficit...
|
Cash and stock dividends distributed: 6
j
Cash dividends
I
Stock dividends
!
Total dividends d i s t r i b u t e d .
3,111.413,461
1,868,744,692
642,505,679
6,035,461, 392
321,550,555
105,475,824
28,070,948,404
Agriculture
and related
industries
Manufacturing
Mining and
quarrying
Total manufacturing
Food products, Textiles and
beverages, and textile products
tobacco
$140,879,315
31,180, 406
$912,120,960
24,669, 515
2, 519, 673
15, 609, 745
92, 595,049
9,875, 249
61,449, 243
101,096,938
54, 214, 428
200, 084, 301
13,213,156 '
6,176,910
27,483,845 I
4,825,164
11,704,348
28, 571, 562
4, 501, 810
555, 352
189,058, 764
193,072, 005
2, 604, 261
1,090,349,110
$9, 430,002, 272 $1,465,150,099 $2,077, 366,989
1, 539,149, 869 225,768,897 j
259, 689, 273
281,231
4, 866, 438
9, 818, 835, 939 1,516,807,051
7, 890, 852, 403 1, 239, 381, 202
109, 698,909
719,048,955
15,985,79'
241,758 348
26,061, 530
772, 203, 731
8,145, 360
22,751,938
198, 837, 516
29, 330,047
1,185, 813, 618 15,685, 554
49,802, 230
96,131, 282
11,391,932
508,134, 765
29,411,874
7, 631,946
73,076, 441
7,022, 269
278,308,818
6,454,899
2,124,455
298,137,571
37,027, 273
747, 307, 784 10,468, 549
85,305, 604
38,876, 838
145,493
114, 677,058
60, 487,034
2,917,915
241, 629,468
10,442,803, 698
77,097,612
310,193,712 1, 781,462,682
1,
591,
989,
214
10.619,133,081
233,770,300
[
1,
283,456,
246
30,035,046, 273
75,182,163
44,711,536 I
193,107,136
800,297,142
1,964,097,869
427,026,379
2,391,124, 248
— = = = = =
488,554,270
40,275,429
528,829, 6
5, 380,516
14,308, 609
50,092,052
207,415, 745
3,928, 519
281,232
42,377, 299
1,799,468
4,209, 751
44,176, 767
33,438, 000
833, 735,142
108, 537,151
8, 390, 840
116,927,991
Leather and
leather products
Rubber and
related products
$384,724,800 i
46,425,560
$441, 756, 834
85,258, 688
14,006,239
5,817,540
33,548,555
1,785,235 j
1,123,785 !
7, 886, 264
570,106
1,462,021
10, 273, 080
3,641,024
994,178
59, 642
300,267
41,213
454,162,896
o
338, 299, 246
9,141, 583
5,125, 026
2, 568, 814
3, 258,778
5, 915, 861
677, 781
58, 570,965
423. 558. 054
356, 498,146
2,970, 420
14,341,178
4,003,849
5,762,343
11,879,844
2,815
104, 590, 662
3
o
26, 743,0 i
45, 886, 361
574, 879
2,134, 955, 226 ;
1,817,677,716
54,094, 385
35,190, 980
20, 719, 537
12,468,725
46,875,971
18, 897
299,421, 708
2. 286, 467, 919
151,512.693
396, 814, 535
500,049, 257
4, 783,041
4,215,903
1, 294, 445
100,855
79,965, 204
155,728,596 j
28, 037, 964
45,987,216
13, 286, 084
1, 744, 293
17,467,359 |
1,762,257 I
10. 397, 398
202, 265
1, 533, 527
52, 254
15,030,377
19,229,616 1
10,599,663
1,585,781
a
o
Industrial divisions—Continued
Manufacturing—C ontinued
Distribution
Stone, clay,
and glass
products
Lumber and i Paper, pulp,
wood products and products
A. Receipts, taxable income:
Gross sales
Gross profits from sales 3
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 4
D. Statutory deductions:
Cost of goods sold
Compensation of officers
Interest paid
Taxes paid other than income tax
Bad debts
_
Depreciation
Depletion
Miscellaneous deductions
E. Total statutory deductions
F. Compiled net 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
_
Cash and stock dividends distributed: 6
Cash dividends
_.
Stock dividends
Total dividends distributed _
other m a n Metal and metal Allufacturing
products
industries
$752,044,390
128, 516, 786
$327, 227,347
62,794, 883
$289,204,610 i
68,841,617 j
$751, 471, 579
164,511,121
$250, 523,338
50,145, 551
$2, 255,843,833
355,301,778
$434, 688,447
97,396, 820
8,489, 610
4,036,892
21, 900, 613
2,129,134
10, 434, 636
7, 760, 448
43,942,499 \
904,405
14,135,438
5, 785, 683
3, 576,070
14,172, 882
1, 408,158
790, 462
7, 021, 379
6,088, 548
17, 514,175
41, 489, 432
3, 678, 570
2,377, 532
14,412, 365
2,809,834
583,008
789,864, 347
5, 244, 329
76,072
2,088,119
124,109
3, 519, 436
182, 786
167, 504
525,005
5,110,819
2,003,469
434,867
174,399
352,871, 966
350, 399,180
778,708, 436
260, 435, 846
2, 328, 050, 276
455, 766,180
628, 527, 654
22,417,804
21, 796, 722
12, 367,858
7,865, 386
26, 476, 404
18, 371, 009
120,141, 571
857,964, 408
264,433, 014
6,603,162
18,440,831
4, 201, 300
1, 368, 411
16, 647, 757
861, 478
49, 954, 558
220,
.
21,864,291
5,027,843
1, 769, 752
3,701,245
586, 960, 458
13,810, 210
17, 518,819
7, 277, 386
5,860,975
34, 416, 534
17, 125,359
151,825,727
834, 795, 468
200, 377, 787
10, 517, 216
6, 324, 395
2, 864, 073
2, 370, 688
13, 770.825
768, 903
55, 267, 378
1, 900, 542,060
53,937,067
37.511,816
25,123,879
17,453, 514
84, 671, 700
678,113
455,992, 423
292, 261, 265 j
68,100,061
9, 638, 545
2, 575, 910, 572
247, 860, 296
337, 292,127
20,340, 680
8, 229, 859
3,842, 902
5,944,107
11,650,416
190, 474
123,845,100
511,335,665
3, 392,842
71,492,903
5, 320,401
14,958,946
12,203, 908
681,161
12,885,069
12,412,226
14,476 I
12, 426, 702
362, 510, 511
36, 516
120,223,122
382,290,748
56,087,032 j
31, 825, 419
2,212,228 i
34,103, 796
3, 702, 222
59,789,254 \
32, 517, 928
254,974, 584
609, 266
56,178 751
1, 946,979
243, 635
9,716,921 I
447,812 i
2, 639,418
598, 728
22,941,045
1,417,575
3, 992, 286
1, 226, 384
2,190, 614
10,164, 733 1
3, 238,146 I
24,358, 620
5, 218, 670
7,114, 288 !
GO
3
o
o
55, 569,485
31,891,568 |
692, 509
y1
o
a
1
See table of revised items in income statement, 1927, on p. 329.
2
Fiscal and fractional (part year) returns are included. (See p. 1.)
For corresponding data expressed as percentages of total receipts, see pp. 330-333.
s Difference between gross sales and "cost of goods sold" shown under statutory deductions.
« 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,
• Cash dividends and stock dividends of capital stock life insurance companies not included.
to
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 —Continued
Industrial divisions—Continued
Distribution
Receipts, taxable income:
Gross sales.
Gross profits from sales 3 ._.
Gross
oss profits f]from operations oi>ther 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 4
D Statutory deductions:
Cost of goods sold
.._
Compensation of officers
Interest paid
Taxes paid other than income tax
Bad debts
Depreciation
__.
Depletion
Miscellaneous deductions
_
E. Total statutory deductions
F. Compiled net 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
Cash and stock dividends distributed:6
Cash dividends
Stock dividends.
Total dividends distributed
Construction
$544, 587, 728
75,9U, 955
88,170, 796
3,565, 591
20,865, 297
Transportation j
and other public
utilities
$193, 342, 642
27, 751,868
1, 242, 671, 449
Trade
$8, 069, 619,987
1,272, 066, 22t
130, 223,443
21, 709, 298
147, 039, 904
Service—Professional, amusements, hotels,
etc.
Finance—Banking, insurance,
real estate, and
holding companies, stockand bond
brokers, etc.
$443,498,444
4, 912, 634
585,873, 929
$793, 370,847
$1,777,018
517, 093,162
863, 776
7 3, 744, 398, 314 17, 469, 210
9,165,485
411, 893
1,043,862,385
176,459, 459
92, 360,850
5, 323, 682, 632
11,027,815
1, 629,888
8,381,250,335 j
468,642, 773
41,871,964
13,084, 646
4,486, 575
6,697, 828
19,423,146
108, 446
174, 243,142
728, 558, 520
22,846, 384
224, 6C2, 382
57, 994, 245
4, 899,149
118, 364, 377
5, 786, 516
1, 202, 382, 680
1, 636, 935, 733
6, 797, 553, 761
230,167, 724
97, 298, 528
42, 083, 532
71, 582, 941
60, 339, 467
3, 083, 741
1,421, 997, 309
8, 724,107,003
56, 965, 909
60, 650, 382
28, 214, 742
6, 615, 996
59,853, 432
262, 350
948,431, 509
1,160, 994,320
66,333,428
97,063,061
342,856, 668
117,131,935
297, 378,689
5,218, 274
5, 035, 680
71,369,108
76,106, 713
173,169, 774
12, 657, 703
355, 514, 371
9^577^378
126,709,313
268,820, 309
1, 701, 471
6,919, 745
6, 542, 322
719,485
7, 261,807
129, 263, 669
5,450,184
134, 713, 853
33, 735,109
_5L439,138
39,1747247
7,087, 693
3, 747, 395
10, 835,088
155, 789,899
14, 438, 556
170, 228,455
1, 292, 609
9,131
1,301, 740
662,225,092
1, 528, 596
172, 875
21, 811, 475
3
5
ii
O
GO
146, 289,095
524, 486,145
241, 668, 284
105, 294, 358
94, 853, 933
3,143, 762
7 4, 505, 325, 744
s 5, 621,061,321
1, 407, 009
1,306, 235
512, 285
1, 562, 751
561,705e
10,456
21, 669, 308
27,029, 749
° See table of revised items in income statement, 1927, on p. 329.
3
Difference between gross sales and "cost of goods sold" shown under statutory deductions.
* 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.
e7 Cash dividends and stock dividends of capital stock life insurance companies not included.
Includes for a limited number of returns the cost of securities purchased for customers.
8 includes special nonexpense deductions of life insurance companies. (See p. 25.)
to
00
Nature of
business
not given
74, 368,821
1, 737, 892
1, 539,872, 672
3,899, 305
CO
g
329
STATISTICS OF INCOME
Revised items in income statement showing analysis of compiled receipts and statutory deductions—Corporation returns—Statistics of Income for 1927
PART 1. ALL CORPORATIONS (TABLE 14)
j Original figures Revised figures
Aggregate:
Cash dividends
Total cash and stock dividends
Agriculture and related industries:
Total tax
Compiled net profits after deducting tax
Total manufacturing:
Total tax
Compiled net profits after deducting tax
Cash dividends
Total cash and stock dividends
Chemicals and allied substances:
Total tax
Compiled net profits after deducting tax
Metal and metal products:
Total tax
Compiled net profits after deducting tax
Cash dividends
Total cash and stock dividends
Transportation and other public utilities:
Statutory deductions—
Interest paid
Taxes paid other than income tax
Depreciation
Miscellaneous deductions
Total statutory deductions
Compiled net profits
Statutory net income
Statutory net income after deducting net loss for prior year
Compiled net profits after deducting tax
$6, 423, 796, 371
7,126, 297, 616
$6,423,176, 206
7,125, 677,451
7, 833, 749
18, 211,191
9, 053, 541
16, 991, 399
508, 410, 878
3, 049, 686,475
2, 603, 261, 289
2, 851, 275,127
507, 734, 510
3, 050, 362, 843
2, 602, 641, 124
2, 850, 654, 962
65, 210, 503
523, 010, 709
64, 766, 664
523,454, 548
198, 298, 819
1,167, 994, 692
957, 502, 645
1, 034, 275, 358
198, 066, 290
1,168, 227, 221
956, 882, 480
1, 033, 655,193
1, 306, 908,140 1, 306, 870, 954
619, 994,134
619, 995, 200
793, 424, 627
793, 504, 223
10, 433,409,133 10,433, 356,274
13, 201, 481, 721 13, 201, 311, 014
1,964, 300, 826
1, 964,130,119
1, 391, 236,927 1, 391, 407, 634
1, 378, 917, 240 1, 379, 087, 947
1, 753, 252, 223 1, 753,422, 930
PART 2. CORPORATIONS R E P O R T I N G N E T INCOME (TABLE 14)
Chemicals and allied substances:
Total tax
Compiled net profits after deducting tax.
$64, 766, 664
600,972,169
$65, 210, 503
600, 528, 330
PART 3. CORPORATIONS R E P O R T I N G NO N E T INCOME (TABLE 14)
Aggregate:
Cash dividends...
Total cash and stock dividends.
$641, 312, 732
701, 636, 076
$637, 700, 633
698, 023,977
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
CO
O
ALL CORPORATIONS
[Income returned for the calendar year ended Dec. 31, 1928 i]
Industrial divisions
Manufacturing
Distribution
Aggregate
Agriculture and Mining
and |
related
industries quarrying!
I
turing
Food I
Leather Rubber Lumber Paper, Printing
products,! Textiles
and
and
and
and
pulp,
and
bever- [ textile
leather
related
publishwood
and
ages, and
products products products products
ing
3
H3
Receipts, taxable income:
Gross sales
Gross profits from sales (per cent of gross sales)2
Gross profits 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
71..23
22.
,89
80.15
37.36
86.26
30.69
24. 28
6.55
2.,84
17.80
12.11
1.18
5.25
6.76
.96
4.13
1.59
.57
1.46
1..21
37
1.15
.16
1.60
.29
.70
.14
Total compiled receipts 3
100. 00
D. Statutory deductions:
Cost of goods sold
Compensation of officers
Interest paid
Taxes paid other than income tax.
Bad debts
Depreciation
Depletion
Miscellaneous deductions
55.28
2.03
2.90
1.40
.51
2.28
.33
28.47
C.
50.20
2.80
3.58
3.03
.53
4.17
1.28
29.43
59.79
1.54
2.76
2.22
.32
5.74
5.89
16.36
95.54
18.02
.21
.05 j
97.1
18.:
.47
.31
.13
23.53
.95
.57
2.10
.15
• 11
.30
.09
95.99
100.00 I
100.00 i
100.00
100. 00
100.00 I
100.00
72.34
1.65
1.05
.85
.37
2.47
.38
14.24
80.24
.91
.93
.51
.21
1.47
.01
11.53
79. 51
2.38
.92
.72
.38
1.93
.01
11.40
80.67
2.05
.75
.51
.49
1.07
.04
11.32
76.78
.74
1.83
.64
.64
2.36
.01
16.41
73.41,
2.64
1.71
1.35
.73
2.76
1.98
12.54
96.27
25.86
91.47
8142
.40
1.05
1.28
5. 01
.43
1.87
.91 I
.09 |
.14
100.00
71.37
2.07
2.09
1.12
59.98
4.38
1.10
.26
.80
.78
3.63
2.16
.13
.01
12.33
21.77
E. Total statutory deductions..
93. 20
94.62 i
95.02
93.35
95.81
97.25
99.41
'6.90
93. 00 I
97.12
1
Fiscal and fractional (part year) returns are included. (See p. 1.)
2
Difference between gross sales and "cost of goods sold" shown under statutory deductions.
3
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.
i <
O
o
3
o
o
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 1928
6.80 ;
4.98
5.38
23.38 '
26.17
35.28 I
12.72
6.35
9. 13
7. 52
116.31
13.73
14.37
13. 45
76. 62
73. 83
64. 72 j
87.28
93.65
90. 87
92. 48
6 16.31
86.27
85.63
86. 55
6.65
4.19
2. 75
3. 10
.59
2.88
7.00
9. 02
2.80
13.20
9.90 !
2.62
2.84
6. 37
3. 24
17.00
10.26
1.64
1.88
J. Statutory net income (H) after deducting net loss for prior !
year (I)
J
73.82
60. 63
54.82 |
84.66
90.81
84. 50
89. 24
6 33.31
76.01
83.99
84. 67
K. Total tax
11.03
19.96
18.99 !
12.16
12.20
18. 23
16. 65
62.54
18.56
11.38
11. 28
88.97
80.04
81.01 |
87.84
87.80
81. 77
83. 35
37. 46
81.44
88.62
88. 72
L. Compiled net profits (F) after deducting tax (K)
I
1
O
GO
2
o
o
TABLE 15.—Corporation returns—Income statement showing analysis of compiled receipts and statutory deductions; also net profit, net income, CO
tax, and profit after deducting tax; distributed by major industrial groups and expressed as percentages of the total of such receipts as compiled— 00
Continued
Industrial divisions—Continued
M anufacturing—C ontinued
Distribution
ChemiCon
Stone,
Metal All other
cals and clay,
manu- struction
and
and
allied
glass
metal facturing
substances products products industries
Receipts, taxable income:
Gross sales.
Gross profits from sales (per cent of gross sales)*
Gross profits from operations other than amounts reported as groi
sales
Interest
Miscellaneous receipts
Receipts, tax-exempt income:
Dividends on capital stock of domestic corporations
Interest on Federal, State, and municipal bonds
C. Total compiled receipts3
D. Statutory deductions:
Cost of goods sold
C ompensation of officers
Interest paid
Taxes paid other than income tax.
Bad debts
__
Depreciation.
Depletion
_
Miscellaneous deductions
E. Total statutory deductions.
F. Compiled net profits.
32.47
96.76
32.74
4.24
.80
1.67
Transportation
and
other
public
utilities
Trade
ServiceProfessional,
amusements,
hotels,
etc.
FinanceBanking,
insurance,
real estate and Nature
of
holding business
comnot
panies,
given
stock
and bond
brokers,
etc.
95.46
83.75
17.89
.41
.46
1.93
95.50
25.38
1.62
.59
1.75
1.00
.57
1.96
13.15
.58
1.98
10.87
1.57
83.74
1.32
.34
1.42
43.90
.70
54.38
2.88 !
.17 i
.23
.21
.31
.23
.92
.39
.15
3.67
.15
.14
.19
.92
.10
3.39
1.85
7.02
.76
100. 00 j
100. 00
100.00
100. 00 I
100. 00
100. 00
100. 00
100.00
100.00
60.94
1.26
1.33
.38
4.09
1.63
18.13
65.08
2.71
1.19
.93
.49
4.45
.18
16.12
71.26
1.43
.90
.88
.30
2.57
.16
14.17
66.86
3.22
.85
.68
.66
1.89
.02
19.10
68.77
5.21
1.04
.48
.56
2.10
.01
17.96
88.70
11.30 1
91.15
8.85
91.67
8.33
6.72
96.13
3.87
90.24
.94
i. 59
18. i
100. 00
22.64
17.96
* 54.16
.16
66. 25
78.34
2.14
.66
.46
.53
.66
.01
14.81
.01
80.45
4
85.82
14.18
97.61
2.39
95. 65
4.35
»87. 76
12.24
.68
8.64
4.23
.19
5.67
3.05
9.66 i
2.82 I
1.23 I
5.45
3.07
1.86
.49
4.32
1.39 I
.04 !
69. 57
11.71
4.80
75.71
5.90
3.85
1.66
3.63
1.92
.04
81.37
98.37
1.63
o
o
5
o
o
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 1928-1
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)
j
27.07
4.94
6.38
15.10
13.84
26. 93
13. 98
23. 58
42.84
478. 89
72.93
1. 37
95.06
2.32
93.62
2.40
84.90
4.74
86.16
9.42
73.07
1.30
86.02
4.07
76. 42
8.18
57. 16
2.58
6 378. 89
22.84
71. 56
92.74
91.22
80.16
76.74
71.77
81.95
68.24
54.58
6 401. 73
9.16
13.47
12.55
13.18
14.87
9.43
12.20
15.29
8.68
39.32
90.84
86. 53
87.45
86.82
85.13
90.57
87.80
84.71
91.32
60.68
2
3
Difference between gross sales and "cost of goods sold" shown under statutory deductions.
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.
4
Includes for a limited number of returns the cost of securities purchased for customers.
8
Includes special nonexpense deductions of life insurance companies.
• Deficit.
i
O
a
o
oo
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
00
^
[Income returned for the calendar year ended Dec. 31, 1928 ij
Corporations reporting net income
Industries
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.
Mining and quarrying:
Metal mining—Iron, copper, lead, zinc,
gold, silver, quicksilver, etc
Coal:
Anthracite
Bituminous, lignite, peat, 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
Total mining a n d quarrying
10
Manufacturing:
Food products, beverages, and tobaccoBakery and confectionery products
Canned products—Fish, fruit, and vegetables, poultry, etc
Mill products—Bran, flour, feed, etc
Packing-house products—Fresh meats, ham,
lard, bacon, meat canning, by-products,
etc
Total I
| num- ]
I
I ber of i Num- !
I returns ' ber of j Gross income
I returns !
4,006
$524,147,895
! Corporations reporting no net income Inactive
corporationsNo income
Numi Net loss
data
reber of Gross income
Deficit
Net income
for prior • Income tax
p
o
rtedyear
returns
Number
of returns
$66, 532, 287 \ $4, 376, 697
$6, 767,154
4,087
$160, 705, 308
j
1,297
498 |
112,492,653
13,944,193 j 1,054,662
1, 449, 521
4, 504
636, 640, 548
1,993
318
846,883, 852
122, 742, 237
7, 060, 682
13,816,181
141
2,982
4, 919
53
863
183,961, 652
517,596, 601
543, 541, 302
14, 415, 376
33, 477,073
85, 544, 646
379, 399
3,695,904
5,889, 483
1, 678,129
3, 441, 860
9, 318, 026
10, 265
$41, 206, 703
I
8,885,349 j
875
207
592
27, 798,104
4,679
188, 503, 412
50,092,052 } 1,082
814
139,028, 060
28, 363, 827
73
1,842
2,399
166, 615, 211
431,741,612
218, 847, 310
9,163,936
57, 985,403
82,063,178
3
o
15
277
834
84, 595, 386
13,022,077 I
46,917,270
16,817,324 |
2,296 j
i
1,110
349,200,630 i
53,994,987
1,179,528 |
6,086, 240
6,462 j
1,153
60,284,447
22, 504, 402
946,657
2, 410, 758
j 18,793 j
5,183
2, 501, 468, 484
332,678,721
19,151,653 I
36,751,194
7,750 ! 1,087,744,849
207,415,745,
3,378
1,948
1,314,706,019
114,990,618
1,859,112 !
13,207,432
1,285
244,124,431
15,023,766 i
145
1,812
1,346
1,009
739
755, 215, 750
1,193,100,272
65, 204,059
39,603,423
2, 652,790
1,086,423
7, 338, 038
4,474, 626
677
552
117, 242, 553
263, 553, 768
9,606,679 I
6,265,615 ;
126
55
455 I 4,967,477,052
50,242,776
5,353,483
5, 376, 284
243
335, 877, 879
6,144, 572 |
25
723
198
j
1,634 |
o
3,675
5,860
o
13
14
Sugar—Beet, cane, maple, a n d products
j
Soft drinks—Wine, cereal beverages, min- |
eral water, brewing, a n d distilling 3
j
Tobacco, cigarettes, cigars, snuff, e t c 3
j
Other food products—Artificial ice, b u t t e r j
substitutes, cereals, coffee, spices, dairy i
products, e t c . 3
!
15
16
664,522,118 j
53,605,609
1 155
238
359,419,205
1,180,870,479 !
58, 066,114
121,677,829
5,243
3, 439
2,296,990,858 | 136,379,739
Total food products, beverages, a n d j
tobacco
I 15,404
9 082
12,732,301,753 j 639,770,167
Textiles and textile p r o d u c t s 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.,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.. _
_.
17
18
19
20
21
22
23
24 |
25 |
26
27
28
1
6,023,4
6, 523, 015
14,548,325
2,077,669 I 15,448,310 ;
16,969, 756
130,778,578
13,963,825 !
86,998, 527
19,122, 492
11,323,033
2,147,181
138
20
1,591 318,827,592
15,490,533
213
79,965,204
736
983
181
72,939,438 j 5,586
1,516,525,820
912,355,255
49, 247, 721
2,841,754
5,558,112 :
501
455,005, 073
38, 666, 339
21.
291
395,375,062
18, 719, 577
1, 356,137
2,043,351 I
295
297,876, 300
19, 799, 428
43
843
460
627, 580,159
74, 200,030
1, 814,182
8,618,708 '
360
264, 440, 675
14,742,372
23
164
91
188,841,809
13, 774, 735
203,692
1,612,568 \
68
29, 794, 034
4,030,208
5
1,085, 864, 208
76, 486,116
3, 623,945
8, 469, 722
1,450
376, 546, 363
31, 082, 216
69
7, 839, 591
5, 213, 359
2,999
425
582, 690,052
128,027, 850
39,355,411
6,098
2,134, 380, 347
3,465
1, 854, 809, 611
638,160,051
Total textiles and textile products
Leather and leather p r o d u c t s Boots, shoes, slippers, etc
Other leather products—Gloves, saddlery, harness, trunks, finishing and
tanning leather, etc
14, 508
8,076
5, 702, 986,155
Total leather and leather productsRubber and rubber p r o d u c t s Tires and tubes, etc
Other rubber goods—Boots, shoes, hose,
and artificial rubber
Bone, celluloid, and ivory products
2,440
1,273 j
695
846, 555,956 j
1,362
1,325,306,342 j
727,846,179 |
172
400
151
723
73, 236, 702
46,184, 711
351,849,592
55,355, 077 j
478,750,386 j 22,070,198 j
1,167
221
80
349
171,672,184 I
32,529,259 j
77,425,275 j
25,728,232
16, 291, 694
2,624,605
2,079, 609
1,829,135
13,748,454
912,152
6,454, 213
I
534 I 240,264,071
34, 666, 307
12,741,726
o
155,728,596
334
o
16,627,967
44
820,697
2,438, 227
481
156, 250,197
11,409,997
19
8, 892,440
1,015
396, 514, 268
28,037, 964
63
838, 885
2, 996, 857
106
424,834, 749
42, 578, 846
18
1,858,731
293, 739
159
66
21, 379, 583
7,907, 351
2,812,130
596,240
L'O
5,149,327 j
331
454,121, 683
!.">. 987, 216
464,709,620
932,047, 622 | 44, 644, 531 j 1, 399, 991
3,718
1,934
1,014, 745,925
70,797,634 |
5,044,089 |
7, 482, 958
1,597
2,356
1,038,157, 208
71,399,024 j
3,363,792
7, 727, 361
1,770
324,571,719
25,675,146
103
7, 947
4,290
2,052, 903,133
8,407,881
15, 210, 319
3,367
789, 281, 339
71,492,903
290
= =
(See p. 1
142,196, 658
- N. e. s., not elsewhere specified.
3
I—I
136
37
1,732,849
501,129
59,977
i t
Ul
4,229
Fiscal and fractional (part year) returns are included.
1,379,750
148, 324
483 I
4,086
719
Total l u m b e r a n d wood p r o d u c t s _ . .
2,412,205 i
629
1,005
7,221
1,181
Total rubber and related products
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
29
30
187 [
j
2, 276 j
439
See footnote on p. 340 for corrected figures for 1927
5
o
i
CO
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
Corporations reporting net income
31
32
33
34
35
36
Total
number of
returns
Industries
o
X
A
Manufacturing—Continued.
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, 2and other chemical
substances n e. s.
Fertilizers
_.
Total chemicals and allied substances
37
38
39
40
41
42
43
44
45
46
47
48
49
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 part
Factory machinery—Food-production machinery, leather, metal, paper, printing,
textile, and woodworking machinery
Agricultural machinery and equipment
Electrical machinery and equipment
Miscellaneous machinery—Building and
construction, gas, and mining machinery
and equipment
Household equipment, etc _
__
Office equipment, etc .
Metal building material and equipment
Hardware, tools, etc
Precious-metal products and processes,
jewelry, etc
,--_
-_._
Number of
returns
2,093
11,127
1,345
7,070
Gross income
Net income
$1, 374, 721, 684 $118, 589, 510
2, 329, 669, 702
243, 649, 962
Net loss
for prior
year
CO
00
OS
Corporations reporting no net income Inactive
corporationsNo income
NumIncome tax ber of Gross income
Deficit
returns
Number
of returns
$1,985, 323
4, 560,170
$13, 768,110
27, 309, 811
678
3, 703
$352, 795,894
350, 275,071
$14, 958,946
34,103, 796
7(
354
651
347
5,264,922,570
442,229,12o
8,085,522
51,652,455
226
376,935,666
24,354, 990
78
467
250
791,792,937
102, 714, 248
152,691
12, 272,447
180
32,108,439
3,486, 665
37
6,074
309
3,428
206
2, 518, 654,120
197,096,043
290,817, 535
12, 365, 590
3, 505, 608
3,082,393
33, 992,042
1,084,756
2,326
88
357, 024, 359
12, 457,186
30,009,154
1,938,445
32C
15
7,501
4,231
8, 772,465, 670
848,126, 502
14, 826, 214
99,001, 700
2,820
778, 525, 650
59, 789, 254
450
4,852
2,676
1,394,910,106
172,006, 854
3,402,894
19,770,019
1,933
259,910,841
32, 517,928
243
2,830
187
1,122
1,895
101
560
4,913, 248, 504
298,512,501
4,598,926,939
363,319,122
25, 362, 314
452, 856, 346
7,809, 587
387, 262
11,426,309
42, 368,067
2,972,939
53,045, 605
831
72
481
319, 224,825
93,189, 705
840, 961, 848
24, 713, 711
12, 222, 018
98, 654, 718
104
14
81
1,402
478
1,231
843
254
721
628,013,050
651, 520, 596
1, 299,890, 249
78, 670, 032
104,090,829
160,122,170
1, 772,100
664, 838
2, 791,199
9,196, 905
12,407, 684
18, 729, 772
499
191
447
103, 987, 816
30, 658, 901
73,113, 350
13,427,113
6, 529, 554
10, 537, 696
60
33
63
3,003
1,101
367
1,707
2,376
1,721
552
217
897
1,482
1, 299,416, 767
475,120, 549
452,613,248
762, 242,109
1,074, 434, 955
148, 380, 592
70, 323, 241
57,895, 710
74, 783, 510
161,969, 712
3, 672, 577
544, 273
806,352
2,186,080
4, 552,119
17,132, 856
8, 294, 312
6, 359,451
8, 635, 779
18, 554,498
1,100
485
124
733
784
251, 356,409
105, 949,105
12,328,111
148,410, 636
139,944,564
22,430, 746
15, 002, 022
2, 894, 091
15, 659, 745
12, 785,877
182
64
26
77
110
887
547
353,957,303
27,293,816
1,957,219
2,936,054
325
46,871, 586
4,209,834
15
o
3
O
i
(Jtner metals,, products, ana processes,
combinations of foundry and machine
shop
._--
4,004
2,462
Total metal products and processes
20,695
12, 252
Miscellaneous manufacturing—
Radios, complete or parts
Musical instruments, optical goods,
canoes, etc
_____
_____
Airplanes, airships, seaplanes, etc
367
161
179, 992, 771
23,188,188
753,041
2, 677, 657
177
41, 077,171
7,128, 546
29
7,919
201
4, 070
43
1, 758,009, 263
55, 749,057
159, 399, 351
13, 411, 359
6, 796, 547
264, 558
17,451,145
1, 572, 798
3,277
102
407, 410, 554
7,104, 056
46, 552, 201
2,498,004
572
56
1,993, 751,091
195, 998, 898
7, 814,146
21, 701, 600
3,556
455, 591, 781
56,178, 751
657
57,458, 958, 875 4, 744, 261, 484 117,311,215
544, 936, 610
36, 566
9, 813, 969, 501
833, 735,142
4,204
Total miscellaneous manufacturing___
Grand total manufacturing
._
Construction:
Building and construction above g r o u n d Installing machinery, moving, wrecking,
razing, etc
Other construction underground and on
surface—Bridge building, water-front construction, related industries, etc
Ship building and repairing
Total construction
59
62
Transportation and other public utilities:
Transportation and related activities—
Steam 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, wharfmg, 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.2
_._
Total transportation and related
activities .
2
N. e. s., not elsewhere specified.
184, 936,141
3, 893, 622
21, 204, 513
1,407
160,049, 951
15,907, 450
135
18,847, 895, 617 1, 910,003, 535
42, 463, 537
221, 838,435
7,479
2, 326,046, 807
254, 974, 584
964
2,039,998, 847
8,487
4,274
95, 777
55, 007
12,925
6,984
1,138,033, 597
69, 297, 579
3, 826, 383
6, 454, 848
5,026
375, 245, 267
32, 728, 384
915
5,569
276
3,052
143
1,110,825, 026
68,327,694
96, 556,427
5,051, 875
6, 736, 710
319, 817
10,180,478
539, 900
1,977
114
235, 593, 503
50,249, 947
32, 378, 783
6, 261, 941
540
19
18, 770
10,179
2, 317,186, 317
170, 905, 881
10, 882, 910
17,175, 226
7,117
661,088, 717
71, 369,108
1,474
619
313
6.867, 866,078
714, 919,002
9, 597,131
84, 584, 974
248
383,140, 627
38, 583, 774
58
966
481
749,412, 972
133,956,448
675, 794
15, 903, 536
313
238, 987,137
29,486, 024
172
1,846
474
1, 055
136
381,490, 530
11,085,154
47,141,150
2. 513,114
4, 361, 111
221, 850
4,930,120
253, 619
626
274
104,036,119
6, 805, 742
17, 642,390
1, 789,173
165
64
2,093
1,063
147, 522, 278
11,577,419
582,096
1,127,438
884
69, 554,050
6,446, 948
146
7,873
4,863
761, 327, 273
54,477,099
2,104, 894
5, 356, 720
2,573
157, 564, 845
17, 205, 619
437
13, 871
7,911
8,918, 704, 285
964, 584, 232
17, 542, 876
112,156,407
4,918
960,088, 520
111, 153, 928
1,042
o
GO
2
o
o
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
Corporations reporting net income
Industries
63
Transportation and other public utilities—Con.
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 public utilities
Total transportation and other public
utilities
Trade:
Wholesale
Retail
Wholesale and retail
Commission
_ __
All other trade—Auto wreckers, film exchange, pneumatic tubes, trading stamps,
garages for storage, repair service, etc
Total trade
Service:
Domestic service—Laundries, hotels, restaurants, etc
. _
_
AmusementsTheaters, legitimate, vaudeville, etc
Motion-picture producers
__
Total
number of
returns
1,690
568
4,334
141
1,682
Number of
returns
998
313
2.876
69
1,068
Gross income
Net income
$2,011,153,313 $359, 821, 262
66, 649, 036
422, 708,436
1. 865. 984. 252 272. 065. 360
22, 667,047
114, 302,151
18, 054,198
75, 893, 265
Net loss
for prior
year
$4,093, 667
342, 261
123.935
445, 701
833, 270
Corporations reporting ii o
Income tax
$42, 518,136
7,911,982
32. 247. 726
2, 654, 263
1, 884, 323
Number of
returns
Gross income
net i n c o m e
Deficit
354
191
1. 0.57
' 61
408
$286, 255, 67*
60,124,091
18,428,825
3,992, 953
6,170, 276
$27, 595, 455
7, 887, 435
3, 322, 480
736, 066
1, 716, 182
338
64
401
11
206
1,376
647
855, 029, 657
109, 246,414
5, 727,001
12, 308, 596
433
203, 074, 436
20, 758, 228
296
5, 971
5, 345,071, 074
848, 503, 317
11,565,835
99, 525, 026
2,504
578, 046, 260
62,015,846
1,316
23, 662
13,882
14, 263, 775, 359 1,813,087,549
29,108,711
211, 681, 433
7,422
1, 538,134, 780
173,169, 774
2,358
22, 705
75, 045
9,958
6,439
14,990
44, 737
6,796
3,824
12, 679, 795, 287
14, 864, 988, 870
3, 813,0^3, 878
1, 658, 772, 811
334,131, 507
634, 537,830
139, 902,186
61,443, 389
14, 552, 901
16, 068, 551
4, 274, 904
3,448, 385
34, 659,454
63, 875, 724
14, 673, 080
6, 240, 333
7,290
28, 243
3, 060
2,403
3,087, 392,084
3,395,911,663
1,011,385,876
378, 943, 762
96, 556,021
172,006,811
31,629,709
18, 085,174
425
2,065
102
212
1,807, 812,804
15, 619
9,398
79. 745
12, 203
6,390
1,073
265
433
106
00
Inactive
corporationsNo income
data reportedNumber
of returns
9,791
129, 766
CO
CO
76,847,189
3, 792,483
6, 883, 772
5,606
505, 987,062
37, 236, 656
615
34, 824, 463, 650 1, 246, 862,101
42,137, 224
126, 332, 363
46, 602
8, 379, 620,447
355, 514, 371
3,419
1,131,975,750
75, 111, 872
4,110,809
7,316, 648
5,318
542,740,136
58, 349, 862
495
137,014,051
219, 254,107
9, 594,943
19,245, 649
591, 512
2,638, 822
1,021,734
1, 938,149
503
100
67, 741, 658
11, 011, 944
11,442,775
2,136, 587
137
59
I
n
GO
a
o
77 i
78
Motion-picture theaters
\
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 syndicates, photographers; concessionairesamusements, cloakroom, etc
Total service
Finance:
Banking and related industries—
National b a n k s
State and private banks, savings banks,
loan and trust companies
Joint stock land banks
Stock and bond brokers, investment
bankers
Financing retail sales of automobiles,
pianos, radios, etc
Real estate and holding companies—
Realty development, holding or leasing realty trust, etc
2,232
1,219
293,079,010 |
34,009,534 i
1,777,778
3, 627, 507
948 j
114,763,225 I
12,364,135
65
4,103
1,789
112,014,614
15,026,797 j
895,450
1,868 |
69,684,025 j
12,798,759
446
7,673 I
3,547 j
761,361,782 j
77,876,923 \
5,903,562
1,420, 245
8, 007, 635
6,595
3,444
10,255,331
34,938,128 j 1,523,485
3,441,432
2,421 |
5,161
2,909
495,913,374 ;
48,579,570
5,161,393
1,804
5,197
36,829
19, 008
2,718
8,065
5,606
19,474
13,428 !
1
28
2,922
1,936
89
90
Life insurance—Mutual or stock companies
Other insurance—Accident, casualty,
fire, marine, title, etc
Total insurance companies
Other financeLoan companies—Building and loan associations, mortgage, note, or pawn
brokers, insurance agents, promoters,
stock syndicates,
foreign exchange and
finance, n. e. s.2
Total finance.
Nature of business not given..
25, 501, 395
3,160,301,473 |
91,262
44,133
623
393 |
1,754 I
984
2, 377 I
1, 377
20,386 | 13,141
145,433 80,315
495,892
960 !
1, 574, 287
75,725,573
12, 558, 295
730
110,919,283
9, 803, 350
448
1,556
50, 864, 648
14,518 ! 1,043,450,492
7, 255, 550
923
126, 709, 313
3,303
191,793,615
2, 211, 825
21,415,126
2,195 |
206,458,660
28, 909, 030
264
1,797,339,731 I 313,125, 522
422,836
37,139
3, 533, 657
34,190,920
4,298 |
27 |
252,257,396
1, 896,176
39,996, 765
1,748
3,667,495,304
255, 693, 017
5, 929, 822
29, 618, 051
792 l
500, 317, 302
16, 502, 674
824, 759
1, 722, 621
572,331,052
10,856,136,560 !l, 349,483, 019
29, 445,905
41, 945, 968
57,159, 017
144,105, 735
702,313,246 ! 117,697,899
53,920
13,977, 758
183
1,628,031,165 j 202,962,282
13, 224, 567
22,592, 652
320, 660,181 13, 278, 487
16, 570,410
618 i
801 I
919
16, 597
Grand total
134,654,324 j 17,679,583
751, 321
2,784,160,561 j 254,186,076 \ 13,632,257
61,455, 736
Total banking and related industries.! 122,670 | 65,797
Insurance companies—
1,343,
707
2,169,121,480
I
187
6, 016,403
35,194
943, 597, 341
42,693 i 1,910,543,278
7, 724, 744
22, 665,908
1, 571, 668
315, 085, 358
415, 953, 473 I
194
39
11,935
14,180
3
GO
H3
O
in
3
o
o
2, 330, 344,411
1,289,889,291
301,199,426
14,476,370,262 1,971,342,626
26,411,195
3,940, 239
8, 086, 762
63, 311, 217
179, 630
96,234,445
6, 030, 877
47
250,299,325
346,533,770
72,110, 561
78,141,438
152
72,104,087
1,915
16, 294
32,561,927
5,330 I 2,974,244,734
213, 238, 072 | 48, 824 5, 231, 321, 782
309,174
18,783 :129,289,435,251 10,617,741,157 301,146,176 1,184,142,142
1,350 !
21,638,600
566,
6,919, 745
14,287
174,828 127,965,472, 580 2, 391,124, 248
52, 281
CO
2
N . e. s.,not_else where specified.
See footnote_3 o n joil owing page.
CO
Footnote No. 3, referred to under serial Nos. 14,15, and 16,:supra.
Revision of data in Statistics of Income for 1927
Corporations reporting net income
Industries
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
I
Total
number
of re- Number
turns
of reGross income
turns
Net income
Corporations reporting no net income
Net loss for
prior year
Income tax
Number
of re- Gross income
turns
2,161
445
1,113
261
$349, 749, 781
1,177,776,887
$60,821,711
124,774, 568
327,215 |
$7,955,069
16,744,972
940
169
$78,452, 450
23, 525,477
5,512
3, 690
2, 235,424, 295
129, 278, 361
3,041,177 I
16,398,290
1.623
301,989, 541
Deficit
I
Inactive
corporationsNo income
data reportedNumber
of returns
$13, 561, 264
2,474, 646
108
15
I
14, 747, 080
199
—-
g
Ul
o
3
o
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; also grand totals for prior years
AGRICULTURE AND RELATED INDUSTRIES
Corporations reporting no net income
Corporations reporting net income
States and Territories
Total
number
Number
of
of
returns
returns
Gross income 1
Net income
Alabama
$160,110
63
28
$1,165, 659
Alaska
8,737
11
5
229,901
Arizona
960, 509
143
64
4,834, 923
Arkansas
213,073
84
32
5,024, 278
California
12, 770, 651
1,279
585
67, 712,006
Colorado
_
1,474,141
359
164
9,171, 570
1, 921,904
Connecticut.
_
100
45
16, 240, 623
225, 329
Delaware
44
23
3,497, 595
44, 739
District of Columbia21
7
1,000,468
1, 613, 346
Florida
486
177
12,954,450
254, 755
Georgia..
161
48
3,232,057
2,177,919
Hawaii
52
27
13, 834, 222
467,642
Idaho.
177
89
4,963, 667
1,187,359
Illinois..
282
131
14,358,014
530,571
Indiana
171
76
3,134, 970
446, 358
Iowa.
129
72
3,913,449
91, 679
Kansas.
__
50
26
1, 727,975
125, 669
Kentucky
58
28
1, 918,416
1,
595,
297
Louisiana.
262
96
17,708, 216
308, 589
Maine
122
41
2,103, 691
196,002
Maryland
79
30
1,386, 717
23,955,954
Massachusetts...
310
159
171, 586, 691
1,103,147
Michigan
291
124
9, 785, 725
863, 741
Minnesota
267
111
5,911,799
236,408
Mississippi
_..
65
29
4, 280, 391
533,002
Missouri
196
59
6, 287, 211
1,078,
760
418
208
8,890,935
Montana.
830,007
Nebraska
117
66
6, 784, 266
353,845
62
32
3,416,390
Nevada..
i Gross income corresponds to total income as reported on the face of the return plus the cost of goods sold.
Tax
$11, 745
25
84, 751
15, 765
1, 280,474
136, 457
220, 375
22,873
4,083
109,655
12,161
251,086
19,083
115,022
52,354
43, 767
890
10,053
186,414
28,528
15,644
2, 824,164
100, 397
71, 262
17, 535
48, 371
75,451
84, 365
29,980
Number
of
returns
28
4
59
43
620
148
46
18
11
237
107
24
69
123
77
43
22
24
145
73
43
137
136
105
32
108
144
45
25
Gross i n c o m e
$589, 727
24, 667
1,968. 304
1,011,644
32, 508, 248
1, 845, 030
2, 966.001
390,856
1, 065, 792
5, 554,468
2,490,180
3,095, 547
2,856, 324
6, 518, 709
1,144,453
1,113, 739
480, 087
561,107
6,135,010
2, 561,435
965, 214
4,091, 588
3, 581,189
1, 383, 272
1,211,229
1, 649, 293
3, 356,196
1, 883, 778
1,266, 658
Deficit
$175, 521
16,915
615, 558
656,146
8, 720, 317
884, 259
480,648
113,036
85,119
2, 580, 208
780, 067
232, 554
539, 868
1, 530, 072
245,112
175, 628
83, 567
215,473
2, 227, 879
884, 874
229, 061
918, 923
1,347,975'
621, 344
322. 824
848| 280
919,089
276, 867
255, 618
Inactive
corporationsNo
income
data re- ported—
Number
of
returns
2
20
9
74
47
9
3
3
72
6
1
19
28
18
14
2
6
21
8
6
14
31
51
4
29
66
6
5
GO
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; also grand totals for prior years—Continued
AGRICULTURE AND RELATED INDUSTRIES—Continued
Corporations reporting net income
States and Territories
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.
1927 K
1926 2.
1925 2_
1924 2.
1923 2_.
1922 2..
1921 2..
1920 2 _
Total
number
of
returns
32
191
93
566
111
114
307
73
392
223
18
100
83
100
306
198
26
130
599
74
400
270
10, 265
9,905
10, 688
9,904
9,758
9,360
9,092
8,724
9,186
Number
of
returns
13
92
43
220
30
40
156
33
164
100
12
23
35
36
145
113
10
48
230
45
137
197
4,504
4,445 !
4,698
4,662 j
4,530
3,914
4,000
3,146
3,874
Gross income
$285, 309
8,452, 737
2, 558,853
62,086, 332
872, 333
891,187
14,117, 220
1,500,050
16, 552, 280
27,116,389
511,774 ,
1,126,839 '
844,237
6,258,621 i
8,035,657
5,212,525 j
622,773
2,529,960 |
49,920, 836 |
1,170,365 !
8,061,140 |
10,856,856 I
636,640, 548
633, 781, 952
615,141,114
572, 214, 939
566,071, 853
605, 393,833
484, 597,004
371,039,406
512,985,173
Net income
Corporations reporting no net income
Tax
Number
of
returns
Gross income
Deficit
Inactive
corporations—
No
income
data reportedNumber
of
returns
$31,983
844,923
923, 750
3,032,971
62, 940
68, 260
1,077,429
76, 773
1,484,053
1,958,426
47, 578
276, 555
77, 633
441, 855
2,129, 286
800,337
47, 656
207,122
7, 201, 574
139, 571
1,900,434
1,916,128
$660
30,128
94, 819
272,514
2,013
1,065
90,487
2,671
122,416
212, 287
3,085
28, 466
3,744
29, 506
224, 673
72, 595
2,164
6,891
760,080
4,020
200,284
179,377
15
89
30
294
64
62
128
38
160
102 |
5
68
32
56
138
61
14
71
271
25
198
62
$619, 763
2, 396,959
1, 000,129
32, 535,476
1, 388, 021
660,807
5, 033, 329
1, 643,052
10, 368,991
4, 663, 313
58, 583
1,116, 495
573, 390
2,854, 062
6,211, 690
637, 693
491, 873
3, 881, 032
12,397,153
180,940
3, 265, 237
2, 255, 679
$87,433
1,164,430
396, 556
6, 609, 926
299, 922
248, 699
1,119,535
240,418
3.103, 668
2,013,481
19, 787
434, 252
80, 560
286, 655
1, 537,344
250,980
92, 813
638, 225
2,390,433
33,042
1.104, 501
956, 590
4
10
20
52
17
12
23
2
68
21
1
9
16
8
23
24
2
11
98
4
65
11
80,476,480
78, 577,174
70, 811, 571
76,861, 952
64, 229,810
92, 201,206
62, 900, 621
40, 718,192
71,480, 276
8, 216,675
9,053, 541
8,175,458
8, 604, 382
6, 732,877
9, 790,743
6,622,011
6,001,962
17,170, 264
4,679
4,460
5,990
5,242
5,228
5,446 ;
5,092 i
5,578 !
5,312
188, 503,412
188,644, 782
249, 342, 235
221, 339, 684
243, 661, 362
168,179, 305
220, 800, 753
304, 559,049
212,064, 745
50,092,052
61, 893, 204
55, 665,126
59,214,951
62,497,807
49,930, 333
56,091,157
88, 562, 898
66,139, 680
1,082
1,000
1
3
o
o
MINING AND QUARRYING
71
69
$16,160,487
$1,737,972
$10. 946, 291
Alabama
170
$186.101
30
$987, 564
Alaska
30
5
362, 559
7
87, 762
6,803
174, 824
18
152, 761
Arizona
366
26
902, 837
t-,2
60, 455
3, 420
22, 196, 359
278
3, 358, 941
Arkansas
11
1, 037,187
152
65
5,138, 819
76
529,113
44,178
4, 301, 842
California
I, 716
439
135,018,902
729
38, 308,169
4, 409, 245
67, 493, 002
548
17,186,157
Colorado
1,075
196
86, 503, 582
370
6, 516, 979
723, 351
13,305,439
509
4, 867, 455
Connecticut
40
17
4, 291, 507
20
964, 464
111,840
989, 675
3
208, 586
Delaware
58
12
9, 221, 852
27
1, 655, 678
194,693
37, 397, 271
19
1, 098,860
District of Columbia27
4
1, 684,403
13
463,176
55,160
725, 637
10
230, 296
Florida
68
9
1, 637, 923
45
31,317
2,089
1, 673, 932
14
653,038
18
Georgia
53
24
6, 272, 491
742, 941
82,109
1,125, 287
11
564,473
1
1
Hawaii
(3)
1,154, 401
480
Idaho.
8, 024, 845
69
1, 522, 854
167, 642
3, 385, 805
587
38
Illinois
543
196
143, 880, 213
253
11,128, 694
1, 229, 789
94
60,993, 750
13, 850, 749
Indiana
364
124
26,100, 031
159
1, 806,176
185, 717
81
17, 337, 449
2, 943, 311
Iowa
164
53
6, 076, 925
68
439, 356
32,405
43
3, 822, 891
861, 906
Kansas
_.
48
1, 768,908
351
141
166,033,403
162
9, 749, 861
1,090,475
3,698, 537
Kentucky
93
2, 785, 378
537
198
36, 099. 969
246
3. 832,143
411, 736
25, 093, 981
Louisiana
215
78
3, 907, 827
92
871,901
85, 979
45
13, 645, 286
3,189, 026
Maine
20
915,825
60
14
1, 668, 354
26
267, 689
31,092
1, 850,414
Maryland
22
1,108, 883
110
30
13,465, 097
58
2, 740, 308
323,165
3, 883, 759
Massachusetts
64
2, 943, 655
258
70
56, 897, 573
124
9,138, 835
1, 074, 075
17, 761, 411
Michigan
64
1,
915,
756
270
88
41, 056, 223
118
6,904,408
811, 546
3, 083, 941
Minnesota
101
1, 444, 868
305
96
13, 019,199
108
3, 799, 978
428, 756
7,132,176
Mississippi
5
73, 976
22
8
510, 647
9
119, 223
12, 227
376, 768
Missouri
486
126
23, 815, 665
238
122
3, 694, 993
398, 912
28, 034, 359
3, 675, 696
Montana
__.
489
68
6, 420, 591
146
275
923, 724
54, 938
5, 098, 240
1, 449, 966
Nebraska
46
19
2, 508, 626
12
15
228,460
23, 401
2, 643, 393
101, 340
Nevada
294
3, 220, 485
432
27
1, 278, 061
111
149, 541
15, 242
1,3 802, 007
New Hampshire..
8
3
194, 845
4
26, 998
2,487
()
1
685, 713
New Jersey
129
70
14, 728, 661
42
1,640,482
174, 428
2,140, 243
17
New Mexico
146
18
5, 457, 607
41
87
470, 387
52,174
299, 518
252,019
New York
873
266
776, 273, 782
406
201
114,990,432
12, 778, 035
126, 868, 780
27,198, 767
North Carolina...
63
24
4,714, 361
661, 255
67,173
17
22
1,683,180
518,790
North Dakota....
61
11
430,198
78,100
6,485
17
774, 959
33
148, 602
Ohio
846
313
139, 346,452
12, 275, 462
1, 311, 988
438
95
69, 053,984
8,468, 969
132
18, 832, 218
Oklahoma
1,117
424
142, 700, 732
561
18, 217, 980
1,932,070
58,180, 602
Oregon
217
29
1, 383, 336
134,811
6, 789
46
142
1, 590, 556
390,049
Pennsylvania
325
V, 929, 796
1,947
596
367, 621,121
1,026
37, 894,028
4,109, 971
320,977,019
Rhode Island
8
105,874
20
4
413, 381
20, 097
1
8
403, 442
South Carolina...
4
550,
840
31
9
1, 366, 314
18
172, 217
18, 321
679, 718
South Dakota
45
12
60, 221
15,108
13
20
240, 403
104, 564
63
187
14. 917. 773
85
1, 814. 409
10, 065, 467
204, 017
Tennessee
39
2,186, 318
Texas
1,086
349
64, 349, 311
566
18,158, 922
1, 956, 094
30, 748, 940
171
17,617,012
Utah
480
2, 766,476
738
69
20, 550, 882
189
4, 052, 036
451, 623
15, 080, 899
Vermont
5
529. 070
43
13
] 2, 248, 243
1, 480, 579
176, 340
25
3,062,616
2
Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 449-462, Fiscal and fractional (part
year)3 returns are included.
States grouped to conceal identity of taxpayer.
3
o
GO
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; also grand totals for prior years—Continued
MINING AND QUARRYING—Continued
Corporations reporting no net income
Corporations reporting net income
States and Territories
Virginia
Washington
West Virginia
Wisconsin
Wyoming
States grouped 3 Total.
1927 2.
1926 2.
1925 2..
1924 2..
1923 *_.
1922 2..
1921 2..
1920 2 ..
Total
number
Number
of
returns
of
returns
Gross income
204
682
971
214
170
75
72
406
57
$26, 704, 384
8,824,126
69, 315, 597
4,686,808
7, 221, 738
18, 793
18, 519
19, 252
19,163
18,453
18. 509
17,093
17, 660
17, 534
5,183
5,232
6,006
5,488
4,893
5,175
6,130
4, 365
6,933
2, 501,468, 484
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
Net income
$2,971,418
1, 372.194
6, 745, 838
386,443
683, 355
332, 678, 721
276, 308, 663
455, 798, 286
453, 599, 744
240,141,930
283, 565, 648
286, 437, 388
185,133, 923
702, 073, 788
Tax
Number
of
returns
$338, 642
149, 837
720, 549
30, 637
67,447
102
151
440
73
44
36, 751,194
34, 898, 460
57, 307, 996
55, 048, 690
28, 389, 340
30, 777, 039
31, 399, 593
31, 969, 216
174, 595, 972
7,750
7,804
13, 246
13, 675
13, 560
13, 334
10, 963
13, 295
10, 601
$1, 256,000
9,708
243,613
586, 017
17,861,288
2, 3C6,047
8, 708,489
10, 358, 980
396, 764
663, 996
4, Oil, 527
2, 255, 518
109, 301
57, 376. 532
293
10
38
153
1. 548
288
665
71
114
463
394
39
56
2, 900
Gross income
$14, 314,172
9,113. 210
56, 859, 085
4,159, 532
1, 215, 920
258, 878
1,087, 744, 849
1, 576, 985,724
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
Deficit
Inactive
corporations—
No
income
data reportedNumber
of
returns
$1, 748, 727
3. 584, 429
8, 968, 615
464,481
548, 030
66, 939
207, 415, 745
246, 924, 280
183, 473, 862
209, 956, 530
307, 091, 131
334, 253, 838
280, 456,101
414, 488, 951
176, 505, 076
5,860
5,483
$3, 671, 402
169, 953
229, 584
3, 593, 530
30, 314, 653
2,505,004
14, 099, 653
2, 085,172
1, 527, 343
7, 746, 530
6, 261,552
205, 482
2, 210, 624
54,971, 097
26
1
15
19
203
84
59
23
27
83
39
6
14
261
27
459
125
84
66
TOTAL MANUFACTURING
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
'.
Georgia
Hawaii
Idaho
Illinois-.
722
23
116
391
3,800
740
1,749
225
298
904
1,116
124
165
8,087
403
12
63
219
2,049
368
1,025
131
157
358
683
79
95
4,926
$167, 850, 621
1, 269, 333
23, 849, 251
82, 257, 786
1, 899, 888, 532
346, 285,616
804, 967, 505
791, 942, 553
41, 084,917
76, 939, 729
409, 885, 455
96, 141,838
27, 902,424
8, 673, 112, 264
$11,595,028
138, 201
2,167,072
5. 568, 063
158, 061,471
21,485,121
75, 623, 556
86, 989, 670
3,600, 619
6,436, 538
35, 207, 394
18,992, 617
1,111,472
494. 215, 755
$57, 371,195
1, 092,138
2,380,403 j
29.448,525 "
341, 722, 848
34,963, 576
139, 385, 306
10, 383, 379
24, 975, 290
44, 484, 486
97, 059,844
7, 717, 718
23, 923, 820
7167 595, 277
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 Islan 1
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermon t
Virginia
Washington
West Virginia
Wisconsin
Wyoming _
Total...
1927 *
1925 2
1925 2
192 2
1923 2
19222
1921 2
1920 2
_ _
_
.
_
_
_
.
.
.
_ . . _
_ __
__
..
2,489
1,197
536
1,088
940
649
1,276
5,449
3, 223
1,942
432
2,979
244
481
59
361
4,138
71
20,472
1,457
153
6,178
625
1,096
7, 203
930
562
184
1,107
1,797
338
316
1, 004
1,962
648
3,657
74
11,468
95,777
93,415
93,244
88,674
86,803
85,199
82,485
79,748
78,171
1,466
878
376
197
370
361
248
464
72, 985, 603
32, 840, 136
9, 298, 705
25, 397, 443
26, 301, 175
13, 183, 826
28,452, J02
173, 687, 063
530, 810, 574
54.511,102
4, 956, 737
117,847,791
1, 657, 686
7, 482, 386
119,312
4, 582, 902
162,403,838
286, 954
1,275, 640, 510
61, 749, 243
553, 870
377, 627, 167
19, 154, 832
10, 858, 102
481, 286, 002
34, 013, 094
12, 138, 535
905, 704
26, 192, 467
54, 970, 502
3, 731, 032
4. 768, 382
14, 928, 641
26, 083, 141
29, 494, 224
121, 949, 938
218, 186
8,190, 985
3, 715, 876
971, 004
2, 869, 795
2, 778, 610
1.460,418
3, 014, 761
19, 354, 950
62, 675, 636
6, 189, 274
488, 644
13, 606, 326
157, 623
786,176
5, 143
484, 759
18, 091, 606
22, 369
148, 381,106
7, 182, 313
34,698
42, 291, 799
1, 983, 281
1, 120, 298
55,951,511
3, 804, 785
1, 383, 281
66, 493
2, 876, 660
6, 279, 478
392, 620
507. 517
1, 522. 332
2. 701, 309
3, 352, 090
14, 081, 594
12, 710
8.407
47
855, 518, 758
472, 218, 028
149,980,413
356, 377, 078
346, 932, 499
198, 627, 037
380, 600, 725
2, 179,720,110
4, 937, 02+, 238
948, 375, 162
80, 890, 635
1,341, 704,798
32, 677, 815
148,215,481
2, 938,184
79, 527, 094
1, 579, 612, 939
6, 206, 119
14. 712, 908, 487
6S0, 730, 874
11, 283,190
4, 497, 664, 427
231, 747, 584
158, 503, 759
5, 377, 221, 646
440, 225, 169
184, 476, 488
21, 472, 556
357, 950, 248
749, 466, 973
46, 799, 361
57, 663, 934
248, 059, 469
417,897,114
342, 187, 581
1, 367, 279, 746
4, 565, 332
55, 007
53, 620
55, 094
54,137
51, 342
53, 795
48, 697
37, 030
49,425
57. 458, 958. 875
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
4, 744, 261, 484
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
544, 936, 610
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, 566
36, 196
38, 150
34,537
35, 461
31.404
33^ 788
42, 718
28, 746
747
315
657
525
359
729
2,982
1, 966
1,184
249
1,690
139
301
25
192
2, 368
39
825
85
3,857
348
569
4,018
550
289
119
609
1,073
211
190
597
1,034
379
2,238
2, 296
1, 083
638
156
1,140
68
161
22
155
1,653
26
591
47
2, 129
2i2
414
2, 881
339
256
51
448
649
93
119
379
720
238
1,214
25
15, 242, 864
2, 900, 952
2, 533, 997
5, 406, 289
7, 329, 356
3, 329, 254
9, 077, 693
69,187, 977
105, 287, 875
7, 300, 708
2, 661,183
18, 746, 639
780, 728
1,790,680
288, 874
6, 593, 050
42, 040, 371
639, 342
173, 731, 817
9, 254, 339
163, 695
55, 033, 026
6, 807, 380
5, 060, 147
76, 136, 679
8,321,573
2, 989, 009
316, 492
7, 424, 939
13, 099, 898
1.703,756
2. 245, 201
3, 692, 615
10, 381, 247
3, 606, 338
22, 929, 509
108, 071
145
74
24
61
54
42
83
171
174
120
27
149
37
19
12
14
117
6
597
41
21
192
35
113
304
41
17
14
50
75
34
7
28
208
31
205
2
9, 813, 969, 501
833, 735,142
851, 052, 639
13, 588, 788, 010
9, 573, 203, 052
786, 686, 836
7, 904, 787, 503
682, 254,676
832, 202, 947
8, 591, 149, 198
7, 534, 069,100
701,011,681
8, 677, 336, 297
813, 413. 029
14, 019, 846, 713 1,898,831,377
11,431,915,114
834,146, 460
4, 204
3, 599
266, 746, 778
47, 881, 906
73, 455,185
54, 939,142
78, 766, 648
48, 391, 314
78, 217, 891
1,039,490,210
897, 509, 908
89, 043, 485
32, 517, 654
34 i, 546, 808
15,191,936
35, 249, 591
1, 255, 165
59, 820, 031
385, 548, 375
6, 083,430
2, 098, 820, 577
136, 414, 943
2, 930, 218
560, 400, 082
106, 762, 275
62, 717, 647
873, 567, 322
113,416,419
77, 270. 370
2, 712, 766
115,476,831
124, 608, 088
21, 966, 823
18, 707, 423
49, 150,483
99.450,342
30, 942, 010
226, 542, 520
2, 947,100
2
Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 449-462.
year) returns are included.
3
States grouped to conceal identity of taxpayer.
Fiscal and fractional (part
o
3
o
o
El
GO
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; also grand totals for prior years—Continued
CO
MANUFACTURING: FOOD PRODUCTS, BEVERAGES, AND TOBACCO
Corporations reporting no net income
Corporations reporting net income
States and Territories
Alabama
Alaska
Arizona
Arkansas
California
C olorado
Connecticut
Delaware
District of ColumbiaFlorida
Georgia
Hawaii
Idah o
Illinois
Indiana
Iowa.
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New HampshireNew Jersey
Total
number
Number
of
of
returns
returns
157
12
42
103
800
199
140
51
54
267
225
76
60
970
497
365
195
314
289
122
276
468
447
528
132
509
92
147
15
25
393
60
466
112
35
28
126
161
52
38
580
292
232
117
191
154
73
165
260
266
369
83
293
53
18 S
232 i
Gross income
$25, 377,172
756, 309
13, 483, 425
15,000,239
607,168, 932
162, 641,538
19, 937, 440
13, 357, 891
17,813,138
30, 274,133
101, 335, 707
82, 495, 541
6, 916, 434
[, 893, 571, 610
114,329,307
247, 317,122
82, 072, 427
70,031,196
149, 470, 078
26, 869, 633
87, 376, 511
159, 090, 421
193,137, 399
539, 019, 770
8, 558, 424
451, 490, 604
22,879,112
107,629,162
873,902
8,490, 546
196,917,471
Net income
$865, 915
120,011
1, 033, 790
762, 981
28,123, 884
12, 408, 892
993, 357
1,198,816
657, 551
1, 535, 089
17, 361, 786
17,049,543
154, 910
80, 903,189
5, 295, 012
8, 407,182
3, 250,188
3, 781,189
8, 655, 770
1,136,119
4, 077, 071
7, 969, 788
14, 030, 292
19, 386, 480
712, 235
33, 213, 429
894,891
4,006, 792
23,000
372,805
23,838, 240
Tax
$77, 502
9,280
117,818
76, 247
3, 028, 409
1, 359,186
101, 523
133,699
69, 864
147, 940
2. 042, 631
2, 027, 305
11,055
9, 206, 617
567, 626
924, 645
342, 972
406, 980
873, 788
111, 140
384, 964
866, 622
1,599,616
2, 238, 992
64,226
3,854, 721
92,868
454, 457
326
39,778
2, 679, 932
Number
of
j Gross income
returns i
57
6
12
41
288
77
57
10
24
120
58
21
15
353
183
114
71
102
117
42
92
189
158
141
42
198
28
42
6
6
148
$3. 915, 905
519,324
644, 784
5, 333, 920
122,180, 958
23, 391, 999
6, 528, 870
957, 208
18, 570, 651
8, 425, 966
13, 903,192
7, 364, 774
1, 825, 397
160, 963, 014
135, 774,117
19, 319, 241
48, 972, 671
15, 225, 970
20, 766, 789
2, 542, 584
14, 988, 510
54, 080,169
50,117,172
37, 011, 063
6, 429, 794
115, 740, 648
8,192, 075
15,669,477
342, 329
454,174
17, 059, 540
Deficit
$347, 034
45, 664
49, 087
171, 293
5, 872,189
1,109, 335
528, 797
73, 928
610, 353
905, 299
410, 093
156, 797
46,811
6, 317, 747
2, 808,173
559, 869
1,131,474
1,224,901
1,887, 481
131, 038
1, 649, 717
1,716,091
4, 657,120
1, 300, 420
332, 253
2,891, 664
176, 225
566,287
103, 288
328,007
1, 748, 020
Inactive
corporationsNo
income
data reported;—
Number
of
returns
I
ii
3
2
46
10
8
6
2
21
6
3
37
22
19
7
21
18
7
19
19
23
18
7
18
11
6
1
1
13
o
3
o
o
El
New" Mexico
New York..._•_..
North Carolina..
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
1927 2
19262
1925 2
1924 2
1923 2
1922 2
19212
19202
19
1,767
220
52
746
131
286
923
61
118
77
280
508
118
40
289
435
149
1,188
29
13
967
133
31
452
78
153
510
33
61
53
171
292
75
28
175
239
94
736
19
1,382,840
2,284,610,641
288,940,053
6,947, 357
297,859,155
24,584, 824
42,782,199
527,273, 222
20, 385, 660
6,484,049
13,943, 401
117,479,388
144,483, 546
22,124, 717
6,621,485
44, 236,857
146,440,888
27, 219,143
250,103,004
2, 716, 730
49,978
207,609,069
37, 445,911
198,127
12, 338, 985
843,849
2,081, 780
35,007, 498
919,615
724, 755
452,033
9, 327,039
7, 859, 644
970,195
176,800
3,431,981
6, 983, 736
2,012, 674
9,040,208
76,093
1,480
24,482,301
4,466, 279
5,125
1, 333,107
77, 295
197,484
4,006, 235
89, 288
74,220
28,929
1,085, 310
863, 753
91,004
15,458
367,478
706, 673
217, 954
913,497
3,839
5
719
81
17
267
45
107
357
25
53
21
100
198
39
11
107
161
50
395
10
151, 342
200,982,245
6, 955, 765
2,301, 866
55, 984, 703
16,720,743
13,143, 111
88, 452,197
1, 370, 938
3, 267,187
1,956,269
25,160, 610
46,844,008
21, 744,835
1,603, 979
9, 542, 275
25, 229, 610
7,135, 963
48, 246,927
2, 518,962
24,485
17,777, 874
276,176
38, 436
3,005, 522
715,150
612,865
6,149,130
151,917
146,090
195,361
744, 857
3, 675, 362
1,245, 808
97, 626
586, 684
1, 238,083
346, 521
3,015, 602
65, 200
1
81
6
4
27
g
26
56
3
4
3
9
18
2
1
7
35
5
57
15, 404
15, 524
15, 505
14, 722
14,442
14,153
14,087
13,777
13,718
9,082
9,232
9,239
9,303
9,080
8,666
8,359
7,207
7,551
12, 732,301, 753
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
639, 770,167
585,820,452
592, 440,172
533,472, 244
536, 852,421
506,924,386
447, 671,380
319,176, 273
404, 847,051
72,939,438
75, 793,776
77,147, 310
66, 586,899
63,376,159
55,646,300
50, 666,679
65, 676, 304
90, 537, 701
5,586
5,630
6,266
5,419
5,362
5,487
5,728
6,570
6,167
1, 516, 525,820
4, 212, 282, 626
1, 797, 883,389
1, 923, 746, 578
1,101,836,666
1,566, 632,061
2, 053,035,160
2, 750,043, 401
3, 763,179,920
79,965, 204
108,190, 639
95,308, 802
91, 512,114
95, 715, 254
124,175,970
150,306, 300
309,161,987
183, 895,444
736
662
8
o
GO
Cl
MANUFACTURING: TEXTILES AND TEXTILE PRODUCTS
$27, 966, 974
$98,194
25
$873,320
37
66
$13,303,381
$1,188, 609
Alabama
Alaska
1
2
Arizona
()
()
()
I
8
2,458,839 !
248,317
Arkansas
19
8
1,433,578
10,228
37,956
111
13,857,887 I
1,312,052
California
172
296
67,479, 575
437, 548
4,076,
567
16
78, 664
1,741,795 I
Colorado
33
17
4,042, 932
10,273
117,320
118
4,221,675
37,409,471 j
13
Connecticut
*__
146
277
138,915, 270
788,084
7,
272,988
2
1
9
6
Delaware
10,194, 299
67,354
593, 668
9
1
53,058
377,573
I
District of Columbia.
11
21
1,381, 674
8,726
90,088
21
3
668,522 !
Florida
126,323
31
7
145,414
9
9.757
76
4
53,068,543
Georgia
124
204
1,917,
789
189,837,785
1,277,222
10,866, 731
2
Hawaii
5
3
(3)
141,862
1,765
2
2
Idaho
(3)
00
2 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 449-462. Fiscal and fractional (part
year)3 returns are included.
States grouped to conceal identity of taxpayer.
O
I
/^
r^
;^
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; also grand totals for prior years—Continued
00
00
MANUFACTURING: TEXTILES AND TEXTILE PRODUCTS—Continued
Corporations reporting no net income
Corporations reporting net income
States and Territories
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
Total
number
Number
of
of
returns
returns
853
114
46
20
90
61
72
172
989
141
160
14
301
5
27
4
68
881
6,029
544
4
405
20
63
1,218
294
152
4
141
134
Gross income
Net income
Tax
Number
| of ! Gross income
returns I
499
71
31
16
50
28
41
86
503
85
93
7
168
$336, 431, 536
49, 299, 591
14,102,110
2, 821, 307
17, 022, 914
18, 332, 338
53,038,028
66, 475, 475
543, 490, 597
38,942,827
49, 476, 396
3, 268, 487
92, 375, 934
$18, 536, 209
2, 801, 752
588, 505
224, 310
829, 792
756, 951
3, 461, 748
2,850,899
28,349, 602
2,319,848
3, 292,115
64,053
4, 699, 308
$2,094,132 j
323, 563
62, 874
22, 502
88, 068
84, 479
385,882
310,247
2, 967, 553
254, 668
368, 883
3,302
522, 083
14
3
29
519
1, 891, 407
88,416
16,863, 266
368,071,183
9.3,820
3,938
997, 791
25, 215, 647
7,970
27
101,200
2,833,132
3,355
293
1
237
13
36
686
173
82
1
1,898, 553, 497
284, 710, 981
(3)
170, 791, 566
3,294,003
7, 647,844
612,850, 212
231, 608,010
141, 660, 655
(3)
71, 258, 714
25,999,426
90,070, 285
17, 282, 689
9, 733, 581
1, 979, 423
13, 632,058
133,043
991,343
74, 905, 911
14,158, 568
9,153,327
1, 555, 924
13,079
108,761
8,807, 281
1, 591,284
1,077, 658
4,862, 653
1, 421, 647
555,363
147, 625
1
75
79
332 !
40 !
13 I
4|
37 !
32 !
30
77 j
464 !
49 !
56 i
7I
123 !
3!
*?i
38 I
350 !
2,596
233
1
156
5
18
504
110
68
2
63
50
Deficit
Inactive
corporations—
No
income
data reportedNumber
of
returns
$4, 973, 862
196,279
90,759
28, 414
669, 241
602,580
958,000
1, 952,130
36, 291,317
487,361
797, 497
281,106
1,128, 203
6,317
14, 472
3
1
1
9
22
7
11
4,011,588
14, 748, 649
1
12
38,291,585
5,630,393
78
18
2
12
2
9
28
11
2
1
3
$65, 240, 484
3, 761,873
2,139,000
244,136
9,872,139
8, 768,031
13, 375, 447
22, 269, 296
423, 474, 667
10,431, 765
7,137,975
3,178,158
25, 776, 284
35,087
358, 249
(3)
39,465,011
143, 440, 746
642,135, 773
92, 660, 562
48, 987,166
747, 446
5,102,053
214,234, 759
87,333, 472
56,066, 953
5,987,637
151,795
222,379
13, 969, 278
6,167,150
1,854, 536
21,879, 478
17, 575, 614
1,595, 278
2,171,029
22
3
2
10
2
1
5
II
Cl
4
o
o
Utah....
Vermont
Virginia
Washington
West Virginia.Wisconsin
Wyoming
States grouped 3
22
29
85
97
46
237
1
14
12
43
64
20
127
3,236,222
7, 934,174
31, 909,068
10,809,325
6, 295,166
80, 617, 267
100,926
565, 219
1,117,880
475,606
365, 670
3, 566, 426
19,893
278,850
Total..
1927 2..
1926 2..
1925 2_.
1924 2..
1923 2..
1922 2..
19212..
1920 2..
14, 508
13,851
13, 436
12, 271
12, 229
11, 771
11,425
10,872
10,121
8,076
8,240
7,708
7,504
6,836
7,678
6,973
5,312
5.545
5, 702,986,155
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
7,126
63,060
122,841
41,302
23,178
398, 450
351,849,592
417, 484,179
314,649,317
413,114,811
316, 927, 779
563, 412, 301
535,106,819
327, 356,083
458, 612, 900
6
17
42
31
26
100
1
2,585,296 I
1,272
39,355,411
50,341, 461
39,829,341
48,814,565
37, 650,962
65,435,092
62,499,593
67, 216,070
121, 769, 525
1,020,294
3, 933, 762
6,185,062
2,523,396
4,898,095
24, 656,807
6,098
5,343
5, 728
4,767
5,393
4,093
4,452
5,560
4,576
2,134,380,347
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
36,257
444, 601
363, 461
135,050
281,388
1,515, 781
(3)
526, 736
155, 728,596
120,815,929
195,164,316
114,772,390
188,104,068
71,844, 563
78,311,129
189, 439,330
166, 646,390
16
334
268
MANUFACTURING: LEATHER AND LEATHER PRODUCTS
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.
1
. .
_
__. _
.
_
__
. .
_.
_
..
1
(3)
w
i
O
in
$10, 412, 260
1, 372, 990
2, 501, 583
2,767,21C
:
$431,435
14,160
89,015
158, 609
$44, 991
272
7,801
14,921
27
3
8
3
$7, 725,446
353, 030
499, 807
103, 877
$637,106
18, 643
104.803
20, 923
5
4,382,117
119,311
13,193
7
360,048
113,854
83
10
4
5
4
3
27
14
379
23
14
€8,445, 886
5,183, 589
2,388,153
662,791
682, 698
284,011
23,444,368
9,372, 945
344,084,166
10,728,919
11,823,516
4,977,634
188,263
21, 909
36,319
41, 664
14,951
1,412,094
500,015
11, 998, 825
732,697
298, 981
582,819
16,422
1,568
2,183
1,757
1,044
161,320
56, 666
1,286, 80b
80,661
32, 955
52
8
3
2
8
1
25
12
308
15
11
3
20, 571, 799
2,083,413
622,146
1,024,591
187,052
25, 605
3
1
1
3,762,012
188,899
3
10,598,621
3, 747, 292
127,471,440
8,146,908
4,478, 526
291, 926
601,007
308, 272
7, 949,362
1,120,261
1,069,838
46,206
3
2
22
45
8
24
10
1
1
12
16
5
13
138
19
8
7
15
4
55
28
709
38
26
3
2
3
(3)
1
2
Changes in the revenue acts affecting the comp; irability of statistical data from income-tax returns of corporations are summarized on pp. 449-462. Fiscal and fractional (part
year) returns are included.
3
States grouped to conceal identity of taxpayer,
3
o
o
1
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; also grand totals for prior years—Continued
CO
o
MANUFACTURING: LEATHER AND LEATHER PRODUCTS—Continued
Corporations reporting no net income
Corporations reporting net income
Total
number
Number
of
returns
of
returns
States and Territories
Missouri
Montana
Nebraska
New Hampshire
New Jersey -
_
- _
_
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
Wost Virginia
Wisconsin
States grouped 3 _
Total
19272
1926 2
.
-
_
--
- --
_
_
Deficit
$22, t66, 346
$2,053, 961
318,014
4,050
28
2
4
801,437
50, 983
15,439,580
34,888,761
384,105
2,172, 805
40,390
240,304
17
37
9, 555, 814
10, 743,929
950,032
563,343
1
2
14,292,273
81,933
1,628, 741
9,089
232
5
1
42
78, 805,218
330,140
3,811,559
80,407
11
39, 943,454
1,983,009
39
100
21
61
594
10
3
106
1
10
146
12
1
351
5
1
63
1
4
75
5
281,330,294
3,554,007
10
21
2
4
11
13
4
115
5
12
1,362
1,448
1,413
Gross income
25
$192,980,429
2,440
2,411
2,491
Number
of
returns
Tax
$2, 657, 918
48
1
2
6
9
3
71
Net income
$22,014,377
76
3
7
_
_
Gross income
Inactive
corporationsNo
income
data reported—
Number
of
returns
(3)
(3)
75,194,811
4, 916, 588
587.644
599,823
108, 583,599
3,425,582
25, 298
7,901,744
133, 672
2,141
924,369
10,305
6
68
7
1
320,401
18, 519,888
369,528
12, 528
1,751,434
37, 509
8,010,535
4,615,465
495,042
201,204
59,136
21,852
5
9
174, 254
770,198
80,811
85,149
26, 384,131
1,163,175
3, 272,447
62,626,038
(3)
395,306
60,435
96,281
3,174,391
(3)
25,665
5,319
6,152
365,496
2
5
3
1
43
1,382,443
39,889
2,515
1,325,306,342
1,415,200,205
1,234,232,089
77,425,275
99,071,812
73,858,674
8,892,440
12,229,044
(3)
(3)
1
1
3
1
9,357,909
1,015
903
1,078
822,812
163,620
(3)
20,688,013
(3)
74,357
15,167
(3)
2, 938, 656
1,022, 925
132, 637
396,514,268
316, 039,057
427,012,389
28,037, 964
21, 702, 590
27,435,888
V3)
1
1
63
60
I
o
5
o
o
1925»_
1924 22.
1923 _
1922 2*.
1921 .
1920 K
2,359
2,428
2, 303
2,284
2,184
2,162
1, 373
1, 341
1, 321
1, 330
981
1, 230
1, 175, 340,390
1, 04G, 930,937
1, 151, 784,547
1, 149, 675,303
822, 817,015
1, 097, 415,353
76,023,033
70, 319,008
72. 388, 337
88,(5^0,717
57, 064, 636
61,028,189
9, 168,
8, 036,
8, 247,
10, 414,
U , 814,
14, 811,
527
845
672
297
847
371
986
1, 087
982
954
1 203
932
28,895,236
31,875,957
36,126,492
24,811,082
105,909, 355
103,921,943
339,191,071
46u, 523,428
•±45,475, 500
314,430,749
595,180, 564
796,320,084
MANUFACTURING: RUBBER AND RELATED PRODUCTS
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
D elaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentuckv
Louisiana
Maine
Maryland
Massachusetts
Michigan
iyr innesot a
Missouri _
M^ontana
Nebraska
New Hampshire
New Jersey
1
- --.
_.
__
24
7
24
5
1
2
14
1
12
3
1
$39, 205, 641
$2, 376,133
$282, 555
5,424, 985
6,397, 707
543, 039
1,279,238
63,371
146,351
(3)
(3)
m
e>
8
2
10
2
1
2
2
$1,965,370
$106,799
3, 649,946
249,227
12
8
4
2
4
5,253,714
4,632,075
1, 528,312
1,076,282
326, 442
130, 836
201 518
64,621
1,222,630
32,184,862
17,942
330, 387
2, 406, 350
27,056
2
4
2
i
II
32
13
____ _
- -
-
17
5
2
2
4
1
1
7
78
14
3
1
1
2
44
7
2
15
5
2
5
1
75
41
6, 667,242
2,155,283
(3)
40, 347,364
6,178,429
778,015
134, 637
76, 332
15,722
3
1
(3)
3,417,375
641,043
384.366
64,154
4
31
3
56,975
6,075
10
704, 587
43,892
4
1, 515,011
354, 465
30
18, 727, 251
14, 684,493
1
3
4
1
i
o
2
3
()
3
()
j
--
48,294,561
3,803,886
443,409
4,334,205
4
77
23, 287,122
297, 974, 848
85
4,425,408
6
45,985, 695
504,703
168
New York
5
5
122, 853
621 009
North CJRroliiia,
North Dakota
1I7"
7, 316,925
24,591,328
3
53
50, 352, 744
673,943,288
61
2, 861,947
Ohio
- -"
1
1
2
Oklahoma
2
Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 449-462. Fiscal and fractional (part
year) returns are included.
3 States grouped to conceal identity of taxpavei.
O
CO
Oi
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; also grand totals for prior years—Continued
MANUFACTURING: RUBBER AND RELATED
Total
number
of
returns
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah.
Vermont
Virginia
Washington
West Virginia
Wisconsin...
States grouped
-
_
._
_
Number
of
returns
Corporations reporting no net income
1927 2
1926 2
1925 2
1924 2
1923 2
1922 2
1921 2
1920 2
.
Net income
Number
of
returns
Tax
7
41
9
1
4
13
4
1
7
6
3
2
3
1
(3)
3
9
2
15
4
1,129,166
67,712
7,226
16
19,409, 502
1,176, 696
138, 111
8,012, 455
402,235
46,292
932,047, 622
1,039, 525,022
1,147,454,781
1,373,494,704
937 869 765
908 765,051
558,984, 819
112,146,551
797,343,410
44,644,531
70,253,152
37, 500,977
122,965, 853
56 900,060
45,924, 366
41,929, 682
5,101, 673
26,677,976
5,149,327
8, 849, 421
4,866,739
15,411, 932
5,661,977
2, 839, 675
2,285,832
815, 468
3,748,472
3
Total
Gross income
723
655
680
638
638
607
593
641
671
349
335
339
349
325
273
284
196
279
$475,138
10, 889,544
2,632,041
$8,269
614,116
323, 851
$70, 801
37,912
4,575
215,088
to
PRODUCTS—Continued
Corporations reporting net income
States and Territories
CO
(3)
Gross income
Deficit
3
25
$77,804
20, 890, 952
117,001
$63,558
1, 643,462
14, 374
5
3
2
348,319
198, 565
11,166
15, 598
3
3
2
5
439, 324
53, 929
331
284
341
289
313
334
309
445
392
'
112, 808
15,771
10,108,110
2,481,388
1,335, 860
1,451, 629
454,121, 683
407,271,983
452,909, 353
95,861, 530
184,380,314
170,129,918
383, 664, 064
525, 699. 814
240, 973, 489
45,987,216
19,356,486
24, 764,094
13,941,445
15,344, 877
21, 562,982
24,562,953
101,561, 735
31, 575, 079
Inactive
corporations—
No
income
data reportedNumber
of
returns
3
3
1
o
GO
2
43
36
3
o
a
MANUFACTURING: L U M B E R AND WOOD P R O D U C T S
Alabama
Alaska.
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi,.-.^
Missouri
Montana.Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
N o r t h Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
176
5
4
134
257
35
55
15
9
166
195
4
43
532
321
63
13
142
233
134
89
281
299
137
141
237
16
17
5
73
150
13
890
305
5
351
18
266
438
19
112
7
193
161
7
109
2
4
69
130
12
32
12
5
72
107
2
19
299
179
38
7
89
134
67
46
149
153
68
75
122
9
14
2
32
80
4
471
188
2
208
9
122
227
6
59
$29, 010, 210
(3)
2, 085, 760
37, 897, 423
96,146, 254
4,115, 798
5, 235, 443
16, 607, 001
424, 980
24, 398, 560
33, 545,142
(3)
17, 271, 200
201, 223,141
99, 680,034
35, 516, 906
4,045, 262
65,079, 243
86, 851, 602
10, 897, 209
12, 278, 684
45, 825, 308
80, 644, 696
57, 572,462
38, 080, 034
58, 273, 378
1, 205, 599
2, 994, 944
(3)
7, 651, 551
18,405, 820
2,158, 248
139, 931, 444
60, 284, 746
(3)
$2, 846,167
$293, 605
(3)
34, 260
3, 305, 927
5, 360, 980
137,479
287, 380
886,177
25, 478
3,165, 029
1, 642, 730
(3)
704, 604
17,406, 665
6,185,168
1, 806, 564
108, 779
4, 018,462
11,468,171
649, 797
952,431
2, 543,165
5, 390, 999
4,125,219
2, 697,135
3,157,785
39, 382
179, 256
'3)
325,483
1, 036, 796
56,496
8, 030,421
3, 233, 758
(3)
1,448
378,127
486, 878
13, 986
26, 772
97, 856
2,519
345, 002
143, 710
(3)
75, 896
2, 002,498
610, 206
196, 286
12, 084
445, 086
1, 295, 834
63,491
92, 238
256,647
595, 514
460, 319
268, 903
306, 838
2,877
15, 858
(3)
24, 791
102, 688
5.412
831, 021
340, 579
62
3
$7, 599, 750
508, 572
$567, 615
121, 521
5
62
123
21
23
2
4
84
80
2
22
224
133
23
6
47
83
57
40
129
135
59
57
108
4
3
3
37
65
8
404
111
3
13/
9
120
199
12
51
13,796,517
55, 768, 542
2, 381, 421
1, 777, 038
(3)
325,186
20, 681, 936
12, 445, 807
2, 702, 586
5,174,149
433, 942
89, 320
3
()
5, 740
3, 941, 997
1, 853, 095
3
4
2
(3)
21, 685, 880
58, 253,109
22, 053, 807
4, 056, 357
1,173, 063
9, 971, 252
21, 952, 651
4, 823, 881
8, 296, 492
41,149, 487
42, 869, 936
15, 895, 270
17,165,177
68.417, 569
914, 014
66, 662
731,155
4, 766, 280
7, 939, 858
5, 582, 975
63, 926, 533
19, 736, 635
39, 781
16,112,651
408, 378
30, 806, 772
31, 080, 873
1,834,177
10, 740, 783
1
10
8
(3)
2,105, 927
3, 822, 231
2, 233, 976
125,421
73,105
725, 516
1, 861, 360
408,473
543,462
2, 074, 253
3, 551, 986
1, 352, 852
1, 580, 591
3. 257. 299
36,161
18, 862
132, 992
458, 781
810, 375
544, 714
5, 608,101
1. 689, 820
17, 570
1, 621,' 256
106, 295
3, 032, 761
3, 711, 674
109, 682
484, 792
2
9
9
2
6
16
10
3
3
11
10
9
7
3
4
1
15
6
4, 639, 302
83, 528, 367
491, 836
6
1, 901, 757
46, 260
3,546
69,924,143
4, 855. 203
521, 687
24
127,496, 606
11, 061, 093
1, 200, 617
12
856, 793
50,448
4,877
1
13,402, 537
1,009, 597
107, 347
2
2,018, 578
76, 403
5,298
3, 295, 714
68, 848, 280
332,340
86
8
21, 546, 878
1, 832, 357
58, 964, 366
5,197, 316
592, 701
60
7, 003, 318
731, 766
8
454, 544
13, 633
433
2
(3)
(3)
2
Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 449-462. Fiscal and fractional (part
year)8 returns are included.
States grouped to conceal identity of taxpayer.
I
a
GO
5
a
o
g
a
GO
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; also grand totals for prior years—Continued
CO
52
MANUFACTURING: LUMBER AND WOOD PRODUCTS—Continued
Corporations reporting net income
Total
number
of
returns
States and Territories
Vermont
Virginia
Washington
West Virginia __
Wisconsin
Wyoming
States grouped a
59
158
505
118
336
5
7,947
7,816
7,862
7.633
7,663
7,382
6,911
6,733
7,265
Total.
1927 2_
1926 2.
1925 2_
1924 2_
1923 2.
1922 2_
1921 2_.
1920 2.
Number
of
returns
27
90
274
67
191
3
4,290
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
Number
of
returns
$3,832, 704
46,081,879
178, 846, 065
19, 665, 677
79,175, 780
521, 365
2.045, 610
$178, 774
2,777, 263
10, 033, 695
1, 726, 279
5,330, 393
39, 035
58,107
$10, 256
302, 702
1,066, 675
188, 806
578, 642
4,410
3,177
30
62
199
42
129
2
2, 052, 903,133
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
142,196, 658
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, 210, 319
15, 611, 798
21, 906, 671
24, 667, 289
21. 090, 098
33,457, 215
22, 699, 427
11, 247, 073
78, 959, 959
3,367
3,353
3,271
2.976
2,913
2,132
2,366
3,749
1,965
Gross income
Deficit
$4, 598,150
11, 777,056
55, 245,185
5, 021. 031
36. 017,134
(3)
336, 360
$232, 539
1, 293,028
7, 093, 315
387, 703
2, 894, 031
(3)
37.911
789, 281, 339
874,473, 686
738, 044, 554
587, 054, 014
627, 593, 275
282, 521, 652
379, 399,499
775, 312,435
354, 398, 551
71,492.903
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
corporationsNo
income
data reportedNumber
of
returns
^
—I
6
32
CQ
H
9
?^
16
Ul
--------- o
290
MANUFACTURING: PAPER, PULP, AND PRODUCTS
Alabama
Alaska
Arizona
Arkansas
California
_ __
Colorado
Connecticut
Delaware
_
District of Columbia
_-
-- -
__
_
2
1
3
57
5
62
10
7
1
36
4
41
6
6
w
$90,006,993
1,074, 716
17,553,132
5,232,670
2,159,713
1
<•>
$9, 559, 859
63,938
1,849, 705
380,060
271,916
$1,136,045
5,402
211,866
41,421
32,343
2
17
1
19
4
w
$3, 363,498
$315,129
4
1,163, 924
1,212,892
219, 998
26, 090
2
1
a
Florida..
()
()
234,238
26,184
10
8
5, 202,930
Hawaii
4
1
(3)
3
(
1
1
Idaho
())
()
827,299
16, 274, 396
811,061 I
166
117
Illinois
86, 526, 508
7, 080,058
353, 233
3, 706, 398
268,593 !
52
31
Indiana
24,
862,
702
2,
980,
673
9,469
321,
225
8,205 I
15
11
Iowa
2,091,
351
101,
243
2
2
Kansas...
__.
3
3
(3)
(
)
(
)
743
5
3
Kentucky
()
()
447,157
14,435
67, 690
11
Louisiana
7
70, 201
1, 305, 094
4,423, 993
578,376
21
12
633, 967
Maine
334,436
6,
986,
304
66,
701,
207
5,
375,
672
19, 635
28
20
Maryland
54, 694
1,
770,
983
4,
563,
568
210,
529
2,170,
880
210
Massachusetts
123
2, 513,425
165,198, 052
188, 636,078
18, 297, 532
70
54
839, 942
Michigan
436, 023
6, 524, 387
107,236,861
7,084,887
36
Minnesota
28
138,
793
48, 209
740,
023
40,501,061
3
1, 3641, 446
2
2
Mississippi
()
3
(
)
(
)
59
Missouri
42
141, 246
2, 710, 612
83,847
791, 626
Montana
16, 423, 357
Nebraska
Nevada
8, 509, 840
1, 602,184
126, 319
32, 446
New Hampshire..
20
1, 082, 492
34, 643, 961
296, 973
15, 782, 234
874, 626
New Jersey
46
2, 668, 972
New Mexico
575
332
271, 724, 390
23,157, 727
2, 674,875
New York
~224
83,119,401
5,493, 708
4
4
1,143, 644
84,124
9,516
North Carolina...
North Dakota
97
132,434, 798
135
10, 882, 586
4, 416, 795
1, 268, 855
Ohio
371, 774
1
2
Oklahoma
._.
(3)
(3)
(3)
(3)
7
17
74,
382
Oregon
—
636, 985
4,156, 309
86, 543
5,
625,
341
175
120
683. 810
Pennsylvania...-.
10, 369, 692
6, 092, 914
831, 508
78,185, 624
19
14
34, 061
Rhode Island
879,838 j
34, 244
321,
736
4,
414,
229
3
2
2
South Carolina._.
()
(3)
(3)
1
South Dakota
()
14
4,110,881
212, 543
16, 958
Tennessee
2, 789,403
13
2,3 953, 680
210, 594
24, 299
Texas
2
()
Utah...
1,105, 303
(3)
(3)
14
5,986,
238
2, 369, 904
657, 645
Vermont
423, 212
49, 879
20
15, 605,014
1, 749, 474
18, 724
Virginia
1,176, 342
138, 007
24
8,478,
215
1,
380,
013
206,142
Washington
1, 522,470
179,159
2, 018, 871
18, 904
29, 201
West Virginia
164,419
18, 949
128, 578, 820
8, 327, 748
665, 036
Wisconsin
12, 616, 986
1,483, 860
2
Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 449-462. Fiscal and fractional (part
year) returns are included.
s States grouped to conceal identity of taxpayer.
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; also grand totals for prior years—Continued
oo
MANUFACTURING: PAPER, PULP, AND PRODUCTS—Continued
Corporations reporting no net income
Corporations reporting net income
Total
number
Number
of
of
returns
returns
States and Territories
Wyoming
States grouped 3
Total2
1927
1926 2
1925 2
1924 2
1923 2
1922 2
1921 2
1920 2
- .
_ . .
2,093
2,083
2,024
1,940
1,886
1,815
1,769
1,676
1,693
1,345
1,386
1,365
1,288
1,204
1,240
1, 086
730
1,349
Gross income
Net income
Tax
$6, 664,141
$819,215
$89, 449
1, 374, 721, 684
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
118,589,510
123,987,811
120,459,611
111, 186,170
92, 674, 293
109, 909,197
84, 024, 626
44, 881, 837
241, 616, 315
13, 768,110
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
Inactive
corporationsNo
income
data reportedNumber
of
returns
55
$3, 450, 904
$76, 695
678
642
659
652
682
575
683
946
344
352, 795, 894
267, 599, 523
221, 834, 410
230, 546, 627
200, 908, 008
196, 991, 870
248, 261, 009
438,100, 079
65, 775, 624
14, 958, 946
13, 614, 396
14, 362,048
12,136, 917
18, 361,487
14, 931, 923
22, 408, 513
49,178, 592
4, 034, 761
70
55
16
1
11
8
177
33
48
5
35
77
27
5
5
383
$434, 792
(3)
876,072
467,170
14, 866,423
1,167, 742
1, 727,440
211, 380
3, 853,812
6, 657, 259
1, 951,091
47, 743
169,871
47,023, 744
$20,342
(3)
57,250
42,144
1, 684, 336
52, 22.3
177,831
23,239
568, 385
517, 722
106,372
9,688
12,990
3,430,924
3
1
2
1
13
6
2
3
6
11
2
MANUFACTURING: PRINTING AND PUBLISHING
Alabama
Alaska
Arizona
Arkansas
California
Colorado
_
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
61
5
26
36
466
100
161
20
91
140
90
18
23
1,166
42
3
13
27
276
61
111
12
50
52
61
13
18
755
$8, 652,310
142,147
1, 888, 516
2,990, 308
74, 995,156
10,127, 674
28,182,028
2,969, 989
13,082,130
4, 694, 462
13, 703,886
2,825, 759
1, 743,830
305,807, 713
$941,862
11,436
172,801
386, 522
7, 715,871
1,191,838
3, 942,966
326, 226
2,069, 658
235,844
.672,424
152,324
102,188
31,573, 712
$104,471
293
17, 617
38,462
863,191
127, 738
446, 299
36,091
236,805
15, 230
64,950
15,932
8,531
3,564,524
28
j
o
CO
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire-.
New Jersey
New Mexico
New York
North Carolina._.
North Dakota....
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina.-.
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
States grouped 3_.
259
173
68
141
103
71
164
515
354
291
33
415
54
82
15
27
328
18
2,591
97
48
693
112
125
649
44
53
41
103
251
56
27
122
208
73
303
19
Total..
11,127
10, 679
10,545
9,920
9,618
9,223
8,710
8, 432
8, 088
19272_.
19262-.
1925 2..
1924 2.
19232_.
1922 2_.
19212..
1920 2..
I
!
i
I
176 !
131
44
91
61
50 !
105 !
340
239
186
25
259
36
19
210
11
1,533
52
33
472
73
79
407
30
24
27
65
173
41
20
87
143
51
203
14
7,070
6,734
6,931
6,523
6, 278
6,183
5, 771
5, 386
6,393
33, 730,424
30, 473, 221
6, 213, 252
14,686, 212
10, 952, 285
6,186, 831
22, 243, 005
104, 695, 983
72, 568, 365
48,167, 603
1, 910, 362
68, 738, 423
3, 068,106
14,146, 580
383, 685
3, 816, 764
52,190, 749
693, 008
797, 599, 705
7, 210, 828
2, 673,840
163, 637, 411
13, 025, 778
10, 348, 498
215, 576, 254
10, 563, 397
3, 078, 321
2, 685, 532
16, 532, 718
30, 657,176
4, 001, 661
2,150, 348
15, 828, 026
20, 804, 668
6, 586,498
39, 232, 581
805, 698
3, 950, 401
3, 476,193
524, 897
758, 387
1,138, 398
433, 256
2, 623, 839
9, 211, 735
13,166, 386
5, 045,100
139,179
7, 990, 658
249, 720
1, 907,185
31,831
317, 603
5,105, 604
43, 257
63, 842,045
503, 838
237, 791
23, 050, 367
1, 217, 380
590, 453
32, 678, 284
2,100,077
238, 242
232, 373
912, 302
3, 402, 403
353, 677
186, 781
1, 765,121
2, 307, 704
614, 906
3, 750, 762
56,155
432, 252
385,970
52,374
69,617
125, 900
40, 548
291,145
1, 022, 874
1, 525, 432
571, 640
11,984
895, 965
22, 792
185, 371
1,525
34, 354
555, 633
521
7,172, 687
44, 491
21, 466
2, 640,135
128,144
53, 986
3, 791, 651
245, 516
24, 305
20, 936
72, 111
367, 469
36, 933
17, 520
196,823
245, 261
59, 422
401, 832
3,092
2, 329, 669, 702
2,185, 712,460
2,196, 254, 298
1, 988, 484, 745
1, 878,830, 893
1, 724, 659, 092
1, 589,150, 238
1, 414, 017, 240
1, 588, 305, 025
243, 649,962
198, 475, 653
203, 506, 969
190,908, 952
175. 972, 060
165,947,105
184, 715, 665
124, 156, 590
163, 159, 986
27, 309, 811
25,123, 328
25, 857, 691
23, 375, 358
20,802, 013
19, 428,950
21, 744,873
27, 183, 366
42, 249, 644
34
22
40
38
20
50
166
105
90
8
142
16
21
4
8
108
7
991
42
13
201
35
39
225
13
24
12
35
68
13
34
55
21
85
4
3,703
3,629
3,614
3,397
3, 340
3, 040
2,939
3,046
1, 695
4, 740, 288
2,123,813
1, 402, 519
2, 487,103
1, 629, 216
2,147, 212
2,971, 358
11,518,556
6,186, 615
4, 468, 392
163, 277
10, 950, 560
1, 644, 002
11,736,837
(3)
163, 072
5, 255, 565
108,937
120,105, 314
2, 935, 981
374,155
27, 909, 367
1, 027, 969
1, 869,146
27, 608, 338
1,102, 675
1,031,967
395, 472
3, 059, 064
4,197, 320
875, 908
192,304
1, 379, 425
1,323, 217
907, 658
4, 464,101
228, 781
135, 048
421, 524
124,898
85,128
847, 691
117, 986
219,374
236,149
1, 045, 452
616, 741
350, 111
18,618
979, 581
239, 616
128, 041
(3)
24, 300
647, 308
17, 267
13, 948, 275
221,180
22, 985
3, 509, 322
66,804
146, 638
1,802, 567
160, 010
46, 027
65, 063
217, 289
368. 243
26, 486
22, 597
143, 391
132,428
106, 451
255, 318
14, 481
5,010
350, 275,071
380, 416, 720
351,189, 797
293, 785, 869
287, 667, 032
260, 565, 858
257, 773, 384
307, 991, 840
172, 759, 382
34,103, 796
34, 787, 995
31, 006, 312
29, 504, 531
28,454,818
23, 627, 284
23, 020, 486
26, 679, 985
13,709,458
2
10
4
1
9
9
10
15
14
2
2
4
GO
3
2
20
4
7
17
1
5
2
3
10
1
10
1
15
1
h-3
O
o
3
o
o
354
316
2
Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 449-462. Fiscal and fractional (part
year)3 returns are included.
States grouped to conceal identity of taxpayer.
>
CO
TABLE 17.—Corporation returns distributed by States and Territories, showing, for major industrial groups, the number, gross income, net CO
income, and tax paid of corporations reporting net income; the number•, gross income, and deficit of corporations reporting no net income; 00
and the number of returns of inactive corporations reporting no income data; also grand totals for prior years—Continued
MANUFACTURING: CHEMICALS AND ALLIED SUBSTANCES
Corporations reporting no net income
Corporations reporting net income
States and Territories
Alabama
_
Arizona _.
Arkansas
California
Colorado
Connecticut
Delaware _.
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine.
Maryland _«
Massachusetts
Michigan...
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
•___
Total
number
of
returns
Number
of
returns
Gross income
Net income
Tax
Number
of
returns
Gross income
Deficit
83
42
$12,109,765
$720,067
$69, 599
35
$12,364,315
$534, 691
13
40
397
79
91
33
29
97
151
4
3
589
151
75
53
84
90
41
123
344
181
114
47
297
22
44
7
19
365
6
27
198
39
49
19
18
37
96
2
1
349
95
51
37
52
57
16
73
171
114
64
24
171
11
22
2
10
205
5,126, 361
18, 360,960
553, 761, 686
135, 941,009
24,031, 794
660,185, 787
965, 273
13,193, 732
29, 825, 980
837,022
754, 594
51, 595, 778
3, 738, 492
2, 807, 881
76, 350, 917
143, 592
1, 274,189
1, 653, 990
99, 689
52, 694
6, 059, 445
356,177
332,934
9,159,879
14, 307
147.049
155,258
(3)
5
13
170
22
39
12
9
48
47
2
2
221
47
20
12
22
27
17
39
159
61
41
16
113
6
20
3
9
141
498, 929
6,045, 826
59, 400, 613
840, 722
2, 898, 835
3, 549, 862
127,183
3,371,498
4, 895, 728
(3)
14,020
341, 511
5, 627,0Q1
84, 304
246, 011
665,042
41, 224
801, 568
972, 266
(3)
(3)
4,056, 648
344, 755
73, 638
318,030
108, 722
2, 263, 402
53,851
2, 294,092
3,061,182
803, 230
217, 796
166, 857
1, 699,909
298,114
137,027
3,284
242,934
(3)
(3)
580, 653,490
44, 500, 730
17,300, 723
26,143, 614
102,819, 016
67, 297,426
1, 806,080
59, 768,032
168,226, 297
141, 358. 793
69,806, 549
21,487,437
107, 555,122
3, 825,374
2, 546,411
(3)
556 921
149,833,433
(3)
(3)
76,855,031
6, 664,171
1,122, 272
2,287,264
7,239, 545
3,009, 655
180, 485
7, 069, 760
12, 367, 348
25, 082, 927
5, 345,167
836,881
17,033,881
378,973
202, 111
9,122, 615
772, 911
125, 521
218, 461
860, 279
272, 541
17,131
815, 216
1,435, 673
2, 986,175
629, 344
92, 763
1,970, 664
35,465
20,024
(3)
103 554
13,490,049
11,361
1, 526,184
(3)
139, 709,944
4,103, 529
491,429
14, 521, 339
670,913
18, 422,176
971,175
4,873,115
43, 922, 545
6, 736,188
3,003,137
3, 337, 803
36, 733,058
4, 317,015
1, 636,017
2,109
331,813
44,622,741
2,700,461
Inactive
corporationsNo
income
data reported—
Number
of
returns
6
2
29
18
3
2
2
12
8
19
9
4
4
10
6
8
11
14
6
9
7
13
5
2
2
19
h1
ow
o
3
o
o
1
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 grouped3.
Total..
1927 2_.
1926 2..
1925 2..
1924 22_.
1923 2_.
1922 .,
1921*_.
1920 2_.
11
1,604
85
4
471
122
42
589
51
61
13
90
283
28
12
82
100
38
144
5
7,501
7,229
7,286
6,962
6,601
6,317
6,117
5,924
5,826
6
898
43
1
305
63
18
331
30
35
11
40
182
12
8
49
40
26
72
3
4,231
3,960
4,076
3,951
3,640
3,472
3,512
2,502
3,047
1,774,984 !
3,617,242,997
21,782,986
(3)
594,839,268
160,777,907
1,992,946
787,882,003
9,269,787
14,848,265
1, 202, 774
18,134, 232
405, 249, 849
8, 582, 763
1, 982, 785
46, 756, 636
5,439, 576
25, 681,444
27, 592, 784
171, 557
2, 272, 332
I
;
I
!
8, 772, 465, 670
6, 799. 331, 331
7, 322, 286, 642
6, 475,023, 641
5,157, 013,861
4, 803, 667, 811
4,984,114,018
2,117,210,866
4, 538,095, 276
124, 513
340, 699, 670
832,627
(*)
57, 678,142
14,860,214
215, 838
76,133,136
807,061
489,110
40, 603
1, 927, 342
24, 729, 336
1, 623, 728
138, 528
2, 756,842
438, 819
2,473,023
2,014, 610
11, 738
986,026
14,478
39, 960,473
86,137
848,126, 502
495, 857, 272
785,155,156
623,277,471
466,184, 064
419, 583, 646
461, 221, 420
158,217, 289
441,369, 660
99,001, 700
64, 766, 664
102, 963, 663
78, 393,092
56, 649, 624
49,426, 373
54,056,120
29, 597, 862
98,163, 376
6, 701,100
1, 546, 362
23, 618
9,007,176
92, 633
39,909
3,203
202,128
2, 885, 624
192, 278
15,415
219,038
38, 463
270,297
225, 521
693
117, 795
4
625
39
153
53
19
226
18
26
1
42
87
7
4
30
44 !
8|
55 I
211,599
124, 203, 816
48,979
14,583, 229
416,059
27,800,481
72,908,877
883,809
43,712,912
1,253,035
4,013,924
2,147,297
4, 344, 509
154, 625
3,292,722
120, 220
268, 670
(3)
1, 367,188
3,982, 518
25,828
6,884
343, 740
257, 382
90,055
164, 300
3
()
3,479
59, 789, 254
110,369,015
69, 278,994
82, 352,169
76, 309,159
94.157, 796
66.158, 378
132, 881,065
96, 439, 756
26,125, 225
33, 880, 711
67, 806
142,091
11,257,452
1,446,041
963,470
813, 900
1 1.
41,076
2,820
2,892
3,210
3,011
2,961
2,845
2,605
3,422
2,779
778, 525, 650
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
I
|
!
|
!
;
1
81
3
3
13
6
5
32
3
14
9
3
16
17
1
450
377
MANUFACTURING: STONE, CLAY, AND GLASS PRODUCTS
52
Alabama
$3,787, 270
$430, 241
$48,087
32
20 i
$173, 579
Alaska
359, 271
Arizona
2,096
4
28,316
221, 508
63,065
3
11
4
1,937,534
Arkansas
112,465
21, 765
2
642,875
18
9
11,359
7
74,364,337
14,370,464
1,578,146
17
California9,075,003
234
129
1, 689,923
88
9,630,871
2,817,432
Colorado
206,271
59
26
927, 767
333,725
25
6,319, 552
485,820
Connecticut
179,428
65
41
40,773
24
2,949,025
fe 918, 567
21,736
4,656
Delaware
9
5
30,168
1,212
3
3,163, 287
242, 424
91,456
District of Columbia..
19
8
28,292
7
548, 316
422,107
19, 628
Florida
61
14
412,491
1,967,995
419
39
5,060, 647
524, 900
Georgia
343,382
77
35
54, 946
38
4,018, 566
(3)
(3)
(3)
3
2
Hawaii
1
(3)
(3)
2 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 449-462. Fiscal and fractional (part
year) returns are included.
3 States grouped to conceal identity of taxpayer.
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; also grand totals for prior years—Continued
MANUFACTURING: STONE, CLAY, AND GLASS PRODUCTS—Continued
corporations re porting net income
States and Territories
Total
number
of
returns
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
8
332
166
76
41
64
28
21
76
171
152
100
25
132
14
34
1
6
274
5
663
62
12
445
34
49
524
14
21
19
80
Number
of
returns
Gross income
Net income
corporations reporting no net income
Tax
Number
of
Gross income
Deficit
returns
$11,282
1,814,877
605, 215
190, 666
147, 687
121, 263
157,439
208, 918
176,178
1, 547,196
678,461
171, 671
109,483
1,486, 253
4
203
92
42
20
45
13
14
43
89
82
53
12
70
11
$109,164
127, 690,004
55. 521,874
11,991,903
5, 576, 529
12, 903, 380
952,081
1,603, 933
15,439,463
36, 323, 292
32,377,894
13, 574, 720
924, 916
39,415, 549
778,297
2, 957,214
$11,311
14, 867, 273
7,073,443
1, 993, 649
791,948
1,473, 040
39, 708
159, 776
1, 242,478
6, 501, 975
4,462, 080
1, 924,273
42, 699
5, 285,004
46,161
174, 665
$248
1, 734, 661
833,897
227, 787
90, 674
161,861
2,155
16,179
132,486
754,810
517,067
220, 926
2,075
616, 018
2,207
13,193
3
124
59
27
19
18
13
6
29
78
56
43
11
57
10
322,974
170, 761
5
159
3
347
38
8
256
22
31
279
g
12
12
35
1,126, 520
69,488,123
67,935
227,974,100
9, 574,189
416,332
169,400, 775
4,871,915
3,948,495
321, 522,963
1, 349,252
1,218,276
467,249
12,908, 750
39, 502
5,125, 946
2,754
29, 553, 256
1, 336, 579
37,304
19,803, 582
410,880
287,452
35, 389,493
92, 910
155 827
24,' 473
1, 522,118
3,377
551,027
3, 448, 339
152, 552
1,377
2,289,927
43,416
26,151
4,099,434
9,230
18* 139
689
1
109
1
296
23
2
174
10
12
217
6
9
6
(3)
11, 627,178
(s)
42, 627, 598
1, 331, 250
(3)
1, 953,135
(3)
3, 514, 761
452, 680
171,918
37
23
1
$91, 534
17, 540, 658
4, 279,296
1,140, 274
832, 553
2,287,206
919,145
2,446, 397
1, 539, 336
9,030,175
4, 322,852
3,497,184
1,410, 966
16,329, 570
(3)
35,857,999
389,118
263, 579
53,270,628
336,140
807,926
79,831
7,127, 731
(3)
2, 928, 708
92,471
57, 671
10,083, 789
75,190
81,285
35,973
650,984
Inactive
corporations—
No
income
data reportedNumber
of
returns
1
5
15
7
2
1
2
1
4
4
14
4
2
5
3
1
6
1
20
1
2
15
2
6
28
1
8
i—i
o
3
o
o
Texas
--._.
Utah
Vermont
Virginia
Washington
West Virginia. _
Wisconsin
"Wyoming
States grouped 3
Total1927 2-.
1926 22..
1925 _.
1924 2..
1923 2..
1922 2.
1921 22..
1920 _.
18,024, 729
2,182,836
7,053,863
4,771, 375
10.466, 534
53', 427, 592
10, 031,415
97,245
415,987
1, 394,910,106
1, 357,109, 268
1, 500,050, 797
1,345, 032,439
1,216, 633,248
1,253,405, 678
1,024,109, 961
•733,427,446
1, 239, 629,895
2,744,409
300,902
314,890
1,896,073
6,943,927
543,807
19,072
38,109
172,006,854
157, 262,857
195,166,284
181, 547,186
162,403,306
187,843,942
125, 692, 094
69, 756,499
151,173,127
317,853
32,148
21,060
27,096
199,443
767,474
48,800
3,493
19,770,019
20, 563, 697
25,542,126
22,852, 708
19,151,889
22,113,141
14, 937, 925
12,031,628
37,359, 624
1,933
1,876
1,844
1,701
1,621
1,321
1,431
1,683
1,001
4,891,447
118,926
2,088,967
2,491,296
1,483,919
3,673,839
2,455,258
46, 781
83,346
427, 718
32,985
164, 082
328, 924
139,175
409, 707
369,398
8,085
39, 618
259,910,841
243,350,016
164,876,462
156, 780,115
166,461,366
110,289,918
148,096,969
220,329, 251
76,509,884
32,517, 928
28, 355, 773
22,112,040
17,846, 227
17,943, 545
14, 374, 375
16, 586, 111
26,259, 793
8, 287,187
243
219
MANUFACTURING: METAL AND METAL PRODUCTS
$4, 778, 647
$55, 918, 741
94
$553, 625
41
49
$14,454, 539
4
Alabama
$769,561
1
1
Alaska
(3)
(3)
(3)
3
122, 588
Arizona
3
15,073
14
8
48,031
828,738
3,763
Arkansas
21
12
2
39,414
7
338, 693
105, 209
3,169,009
9,608
California
18
879
451
6,724,409
380
43,302,474
30,346,670
243,605, 269
3,428,180
Colorado
21
141
58
392,790
62
3,611,394
561, 360
8,632, 501
56,105
Connecticut
16
654
405
6,525,115
233
71, 612, 593
46, 238, 677
483,153, 527
5, 386, 087
Delaware
5
42
17
316,553
20
1, 561, 560
5,142,143
67, 347, 521
597, 887
District of Columbia41
19
7
66,935
85, 338
15
545, 373
1, 245, 316
2,944
86
28
Florida
61, 651
2,018,119
3. 055 '
14
919, 823
44
1, 689, 914
Georgia
94
55
3
1, 718,963
343, 240
36
4,069, 637
20, 965, 958
192,983
Hawaii
8
4
4
134,083
11,359
767,021
7,851,612
91,041
3
Idaho
1
58, 700
11,586
12
8
125, 427
1,489,056
13, 468
Illinois
2,307
1,475
764
127, 651, 741
21,134, 724
68
212,433, 545
1, 749, 268,041
24,914, 908
Indiana
5,463, 797
76
211
55, 042, 573
682
395
34, 277, 225
387, 708, 831
3.905,023
Iowa
252
150
86
13, 284, 681
1, 228,333
16
14, 389, 205
98, 717, 471
1, 685, 087
Kansas
93
50
472,568
4
39
5, 270,391
722, 516
10,989,636
72,661
Kentucky
150
85
62
7, 393, 222
826,313
3
3, 816, 056
53, 780, 600
437,616
Louisiana
92
52
314, 203
3
37
4,483, 338
511,061
6, 525,462
43,072
Maine
63
35
25
2, 588,083
282,990
3
254, 660
5, 954, 207
21,417
Maryland
220
133
18
6, 095, 517
69
13, 304,468
1,175,870
82, 641, 875
689, 578
M assachusetts
1,170
667
449
102, 988, 381
7, 331,171
54
66,047,854
457,077,831
7, 444, 294
Michigan
1,167
785
88, 678,935
59
323
734, 649, 389
443, 541,674
4,139, 675, 312
52, 592,955
Minnesota
362
221
112
9, 348,366
1,401,036
29
11, 319, 292
92,461,685
1.300.024 Ii
2
Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 449-462. Fiscal and fractional (part
year)3 returns are included.
States grouped to conceal identity of taxpayer.
o
CO
3
o
o
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; also grand totals for prior years—Continued
CO
to
MANUFACTURING: METAL AND METAL PRODUCTS-Continued
Corporations reporting net income
Total
number
of
returns
States and Territories
M ississippi
Missouri
JVI ontana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah.
Vermont
Virginia
Washington
West Virginia..
Wisconsin
Wyoming
States grouped 3
]
j
j
I
I
!
3,
2,
Corporations reporting no net income
Inactive
corporai tions—•
I . No
Number
of
returns
16
369
15
39
1
32
607
2
2,062
48
6
1,374
70
84
1,072
206
10
7
69
133
28
35
69
157
43
530
5
Gross income
$2,017, 633
211,912,163
783,980
11.761,341
(3)
6,812,478
478,810,699
((3))
4,605, 217,873
9, 649, 461
752, 944
1,963, 467,188
21, 545, 205
13, 015,147
2.419, 784, 574
147, 842, 543
710, 738
1, 112,022
27, 796,636
50, 899, 251
4, 636,671
21, 022,427
14, 802,410
27, 912,301
195, 526,728
628, 632,890
252, 737
191,259
Net income
$117,449
18, 661, 134
41, 644
619, 620
(3)
715,151
65,103,114
(3)
440,940, 351
753, 010
58, 801
188,842,102
1, 514, 446
999,131
184,172, 897
14, 222,436
35,959
75,198
2,824, 078
8, 723,096
242, 549
. 2,776,513
1,052,960
1, 626, 863
15, 036,489
77,445,694
16,093
17,418
Tax
$10,451
2,142,101
1,388
61, 730
(3)
76,131
7, 363, 954
(3)
51, 923, 512
74, 777
5, 255
20, 602, 751
159, 238
97,930
21, 377, 281
1, 597,107
2,367
7,438
318,145
1,010, 651
21,927
311, 896
110,051
142, 779
1, 797,342
9,175, 523
676
653
Number I
|
of
I returns !
8
233
7
37
3
23
416
1
1,354
34
7
687
61
61
773
111
14
4
54
91
13
18
47
130
40
224
3
Gross income
$331, 695
37, 281,039
86, 626
2,908, 208
106, 669
1, 927,463
78, 326, 638
(3)
286, 884, 317
4,195, 028
118,451
229,840,068
12,146, 710
5, 074, 071
337, 898, 651
15,603, 731
345,162
20, 731
6,468,149
5, 973, 840
310,565
2,248,960
3,057,102
8,859,683
4,436, 303
64,056, 663
(3)
34,103
Deficit
I income
| data reI ported—
Number
of
returns
$85,023
3,988,874 j
23,515
295,622 I
44,064 |
367,452
10,062, 295
(3)
27,860, 757
224, 683
16, 221
23, 568,277
1, 075, 260
609,211
29, 279, 368
1, 241,789
48,857
6,581
782,904
1, 001, 329
125,858
473, 205
332, 328
810,152
396,136
7,785, 585
3
()
5,037
1
24
5
3
3
5
30
1
116
1
3
56
10
18
85
17
3
9
7
,1
1
51
3
46
3
3
3
O
00
3
a
p
Total.
1927 2..
1926 2_.
1925 2.
19242_.
1923 2_.
1922 2_.
19212..
1920 2.
20,695
20| 054
21, 529
20,170
16, 240
15,874
15, 536
15,131
12, 252
11,412
11,989
12,760
11,227
10,168
8,397
5,468
10,135"
18,847, 895, 617
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
1,910,003,535f
1,501,273,734 |
1,803,444,045 I
1, 756, 753,137 I
1,340,597,253
1,427,495,889
906,956,106
437, 366,860
1,411,647,483
221,838,435
198, 066, 290
237, 077,170
221,972,624
162,978, 504
160, 770,716
98, 760,109
90, 307, 720
293,857, 794
7,479 I
8,227
8,065
8, 769
8,943
6,072
7,477
10, 068
4,996
2, 326,046,
2,928, 373,
1, 792,082,
1, 774,903,
1, 991,001,
1, 361, 816,
2, 247,107,
3, 760, 766,
1, 624, 781,
254, 974,
241, 305,
192, 574,
201,444,
244, 779,
178,080,
272,040,
666, 001,
136,757,
740
MANUFACTURING: NOT E L S E W H E R E CLASSIFIED
$559, 260
;3,749,100 !
$119,923
$10, 550
Alabama
15
28
Alaska
2
2
4
Arizona
()
6
5
27, 353
9,292
1,461, 819
101,836
6
Arkansas
17
22, 277
25
159
10, 216, 634
404,123
42, 742, 429
4,103,830
161
California
345
1, 283, 337
15
26
485, 555
9,336
152,150
3,449,423
74
33
Colorado
119,830
10
86
9,168, 357
1, 302, 979
73, 712, 751
11,112, 728
100
Connecticut
196
1, 557, 448
4
8
256,165
62, 309
652,080
5, 963,905
21
9
Delaware
112,890
4
10
589,105
964
799,861
31, 266
11
District of Columbia..
25
71,532
4
25
890, 764
5,292
1, 742, 680
134,803
21
Florida
50
105,854
4
21
40,450
5, 721, 810
410,130
30
Georgia
55
1, 592,454
91,603
1
1
Hawaii
(3)
\
6
3
13
5,923
148,417
4
Idaho
13
64, 331
65
6, 508,150
388
3, 250,127
316,827,093
28,804,424
549
1,002
Illinois
58,112, 674
1
2,
387,058
94
360,130
3, 434,858
38, 546, 393
120
215
Indiana
26, 569,409
' 342, 722
49
13
827,182
84,298
55
10,943, 412
117
Iowa
2, 855,428
20
5
251,
822
17
152,795
1. 305, 297
10, 872, 522
42
Kansas
800, 807
28
4
626,036
47
3,424, 873
397, 788
18,924,662
79
Kentucky
3, 042, 292
10
3
48, 273
15
125,311
12,107
1,796, 212
28
Louisiana
413,008
17
8
131,167
23
119,294
9,343
2,119,015
48
Maine
1,911,610
44
7
356,742
42
2, 828, 275
222, 586
20, 716, 247
93
Maryland
3,234,411
240
257
3, 252,178
17
6,981,864
91,922, 773
764,425
514
M assachusetts
28,471,876
162
158
40
4,
230,
701
14, 357, 741
114,174, 743
1,619,452
360
M ichigan
27, 506, 754
77
86
22
591,278
2,131,965
227, 398
25, 846,093
185
Minnesota
3,463, 549
4
5
1
63, 562
41,046
5, 526
3,019,655
10
Mississippi
208,858
58
111
4,943,614
550,096
143
87, 855,346
312
1, 075, 757
Missouri
7, 236, 535
3
4
3
2
3
4,180
26
61,091
9
Montana
(
)
()
4
8
159,577
11,345
2,642,855
26
38
Nebraska
54,160
234,719
2
2
1
5
Nevada
(3)
(3)
(3)
(3)
2
8
27,058
14
24
New Hampshire
244,416
10, 259, 628
177,494
1,551,092
16
203
1,498,
370
194
413
New Jersey
14,
842,779
128,068,178
3, 597,954
32,022, 695
1
1
New Mexico
103
158,055, 514
19,554,846 I
53,020,005
6,020,873
1,067
539, 737,851
2,059
New York
3
1, 248, 705
194, 774
140,088 I
3,879,979
18
19,470
21
42
North Carolina
2 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 449-462. Fiscal and fractional (part
year) returns are included.
? States grouped to conceal identity of taxpayer.
Ul
o
Ul
a
O
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; also grand totals for prior years—Continued
MANUFACTURING: NOT ELSEWHERE
CLASSIFIED—Continued
Corporations reporting no net income
Corporations reporting net income
Total
number
of
returns
States and Territories
North Dakota
Ohio
Oklahoma _
_
Oregon
Pennsylvania _
Rhode Island
South Carolina.South Dakota
Tennessee
Texas
Utah
Vermont
_. .
Virginia
Washington
West Virginia
Wisconsin
Wvomins
States grouped a
Total
1927 2
1926 2
1925 2
1924 2
1923 2
1922 2
1921 2 . . .
1920 2
.
.. _
- - - - -
.
_
. .
. . .
.
._
_. _
. ..
...
.
Number
of
returns
9
592
42
68
570
73
14
11
58
94
28
13
34
149
24
282
1
2
332
17
31
298
41
3
1
39
50
14
5
17
43
9
139
8,487
8,106
8,755
6, 246
6,772
11,187
10, 825
10, 292
9,834
4,274
4,108
4,681
3,676
3, 926
6,664
5,981
4,266
5, 935
Gross income
$172,567,800
1, 596,914
2,144,187
167,177,045
7,877,875
1,022,449
Net income
$17,252, 127
123, 597
166, 350
17,328,916
882, 720
00, 784
Tax
$1,958,573
12,127
14,158
1,985,856
92, 572
7,929
(3)
(3)
12,822,419
7,404, 397
1, 008, 364
467, 785
1, 684,073
6,407, 201
2,494,015
41, 279, 665
813,340
476,278
52, 907
30, 265
140,056
670,028
60, 556
3, 289, 965
90,959
6,349
1,993,751,091
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
195,998,898
163,751,951
195, 636, 969
173, 792, 394
197. 975, 248
473, 420, 323
370,465, 237
164,196, 817
435, 022 063
63, 251
47,651
2,644
2,300
12,631
69,009
2,516
351,862
21,701,600
20, 325, 669
24, 348, 732
21,494,169
23, 580,176
55, 265, 523
42, 229,447
28, 295, 849
91,201,101
Number
of
returns
3
227
22
25
239
28
10
4
17
36
7
12
59
13
112
1
3,556
3,417
4,074
2,570
2,846
4,523
4,844
6,026
3,899
Gross income
$16,905
23,194, 654
2, 202, 223
1, 020, 592
27, 528,432
3, 215, 884
935, 244
25,420
797, 720
2, 167, 764
653, 685
1,301,663
449,205
1,741,729
2,815,712
6, 707, 859
Deficit
$31,768
2, 593, 299
247, 782
61, 368
3, 621, 747
209,488
42, 530
3,780
100,622
349, 325
201,450
78, 599
95,170
338, 582
552, 659
844,414
27,176
12,123
455, 591,781
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
56,178, 751
58, 259, 837
45,484, 274
36, 733, 205
57, 560, 904
89, 543,060
86,925, 794
171, 537, 751
61, 710, 274
Inactive
corporationsNo
income
data reportedNumber
of
returns
4
33
3
12
33
4
1
6
2
8
7
1
5
47
2
31
657
581
1
t—I
GO
H
O
00
o
o
5
CONSTRUCTION
Alabama
Alaska
Arizona
. . . _
Arkansas
California
_. .
. . . .
Colorado
Connecticut
.
__ _._
__
Delaware
District of Columbia
Florida... .
.
. . .
. . .
Georgia
Hawaii
Idaho
Illinois . . .
_
_
.
Indiana
Iowa .
Kansas
Kentucky .
_
_ _
Louisiana
.
Maine
Maryland
.
. . . . .
Massachusetts
Michigan
Minnesota
Mississippi-.- .
_.
Missouri
Montana
.Nebraska
Nevada
--New Hampshire
New Jersey
New Mexico
New York _ _
..
. . . . . .
North Carolina
North Dakota.
._
._ . . . . . . . .
Ohio
Oklahoma .
_ _ _ _
..
Oregon
Pennsylvania
Ehode Island .
South Carolina
_
South Dakota . _ _.
Tennessee
Texas
Utah
.
_ ..
...
. .
- ~..
....
.
_ ...
__.
101
1
39
28
648
125
379
59
133
406
132
19
20
1,381
370
162
69
179
200
126
287
851
666
329
30
568
49
76
11
29
1,301
11
5,328
150
30
1,115
246
193
1,001
127
60
38
134
354
78
54
18
14
325
49
233
42
67
137
72
12
7
826
225
83
39
102
114
75
155
502
351
176
8
333
25
44
8
13
716
4
2,776
74
20
057
131
88
524
63
26
23
77
193
42
$8, 663, 635
2,174, 537
872, 699
86,981, 363
8,614, 317
50, 526, 734
17, 510, 307
9, 981,202
15,866,839
11, 739, 676
4, 493, 845
3, 462, 636
278, 082, 875
37,186, 355
33, 641,080
4, 930, 762
20, 289, 694
17,509,305
5,493,482
24, 748,451
113,147,241
116, 961, 879
37,456, 619
1, 266, 451
50, 510,885
1, 603,454
12,925, 291
1,832,206
922, 821
129, 548, 406
1, 477, 708
594, 053, 754
12, 015, 730
2, 557, 366
167,711,154
38, 552, 287
10, 696, 891
186, 782, 875
8, 063, 066
2, 594,151
3,130,131
14, 303, 086 1
40, 241, 450
4, 338, 269 I
$575, 225
162, 943
109, 785
7, 829, 035
315,133
2, 343,102
2,482,060
463,176
1,111,919
1,184,411
781,472
117,210
25, 807, 604
2, 761, 344
3,491,122
371, 514
1, 462, 737
1, 837, 881
250, 062
2,569, 721
6, 416, 529
7, 712, 997
4,119, 863
49,072
4, 419, 531
132, 688
690, 441
74, 868
55, 384
9, 192, 974
69, 374
44, 493, 989
541, 250
122, 312
8,187,973
4, 637, 936
595, 740
12, 509, 792
349, 896
145, 923
200, 582
664,564
2, 375,103
368,837
$50, 912
13,127
2,228
808, 341
11, 063
212,462
280,033
36,054
97, 569
115,556
74, 702
13, 273
2, 784, 604
246,136
378,425
28, 994
140,825
188,104
11,245
261,895
596,426
813, 069
370,162
4,176
441,179
9,295
65, 506
8,014
2,608
875, 354
7, 638
4, 557, 219
46, 748
9, 061
759, 268
511,382
37,172
1, 318, 912
26, 713
8,856
16,443
55, 028
217, 586
35,122
36
1
10
13
265
51
129
15
55
215
54
7
10
483
108
58
24
59
71
37
95
318
252
123
16
210
10
30
1
14
490
4
2, 129
69
5
415
88
75
399
56
26
10
46
127
24
$4, 585,174
$268, 841
11
£09, 346
489, 947
26, 759, 438
2, 569, 077
11,168,491
2,163, 249
8, 001, 331
12, 519, 211
4, 349, 763
394, 851
336,146
51, 293, 374
8, 508, 967
4,211,828
1, 752, 615
2, 324, 445
3, 244, 535
1, 470, 300
6,177, 272
28, 229, 928
29, 926, 604
6, 978, 550
509, 484
9, 943, 665
553,621
4, 332, 803
(")
684, 497
38, 210, 724
(3)
223, 478, 973
6, 153, 265
122, 785
41, 6C0, 943
7, 546, 448
3, 612, 771
46, 672, 066
3, 672, 405
1,744,444
209, 429
8, 899, 996
14,009, 342
1, 348, 004
96, 826
57, 985
5, 653, 935
217,167
844, 692
139, 587
1,106,146
2, 554, 888
356, 303
44, 808
137,612
3, 974,137
864, 372
360,441
219, 231
422, 546
1,039,934
192, 563
593,780
3, 660,128
2, 298,858
734, 699
234, 283
1,137,368
121,297
294, 438
11
1
58
25
17
2
11
54
6
157, 485
3, 539, 895
(£)
24, 879, 280
577, 407
14, 137
3, 077, 067
1,189,261
453, 590
4, 827, 938
284, 481
154, 732
21. 287
507, 526
1,120,219
212, 580
3
72
37
21
6
18
15
14
37
31
63
30
6
25
14
2
2
2
G5
3
423
7
,r>
43
27
30
78
8
8
5
11
34
12
2
Changes in the revenue acts affecting the comparability of statistical data ficm ir ccicc-lax retuirs of ccri craticr e ere £in ir F med en j p. 441-462. I i^cal &r.d fractional (part year)
returns are included.
3 States grouped to conceal identity of taxpayer.
00
H
CO
H
a
oo
3
c
PI
GO
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 incom,e;
and the number of returns of inactive corporations reporting no income data; also grand totals for prior years Continued
CO
CONSTRUCTION—Continued
Corporations reporting no net income
Corporations reporting net income
States and Territories
Vermont
Virginia
Washington
West Virginia..
Wisconsin
Wyoming
States grouped s
Total
1927 2
1926 22
1925
1924 2
1923 2
1922 2
1921
2
1920 2
Total
number
of
! Number
returns i
of
I returns
12
187 !
300 I
112 j
500
20
18, 770
17, 609
16, 770
15, 338
13,176
12, 551
11, 370
10, 361
9,960
108
157
61
311
11
10,179
10,071
10,075
9,701
8,701
8,151
6,997
6,041
7,010
Gross income
$258, 797
31, 311, 3H6
14, 237, 416
9,450,165
65, 856, 586
608, 992
2, 317,186, 317
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
Net income
$21,253
2,153,074
1,011,412
572,648
2, 931, 956
fiO, 464
170, 905,881
171,159,963
162, 569,003
156, 490, 708
132, 704,218
112,003, 914
91, 724,158
67, 335, 368
113, 552, 012
Tax
Number
of
returns
$466
225, 902
64, 018
46, 450
274, 718
5,187
4
64
110
47
154
5
17,175,226
20, 078, 238
19,146, 036
17,580,920
13, 911, 675
11, 438, 833
9, 652, 388
13, 594, 886
33,179, 762
7,117
6,281
6,695
5,637
4,475
4,400
4, 373
4,320
2, 950
Gross income
$231,825
4, 463, 404
7,095, 900
3, 662, 723
13, 706,991
78,863
118, 904
661, 088, 717
642, 410, 274
528, 547, 998
391, 554, 860
425, 624, 680
469, 915,480
415, 529, 862
491, 693, 680
361, 704, 293
Deficit
$15,103
350,387
1, 049,207
428,107
827,284
7,928
47, 342
71, 369,108
59,417,399
53, 621, 248
43, 345, 993
42, 010, 538
42, 808, 544
52, 528, 638
51, 507, 351
28, 209,391
Inactive
corporationsNo
income
data reportedNumber
of
returns
15
LJ
4
35
4
CQ
H
O
02
O
>*}
33
1,474
1,257
M
O
O
TRANSPORTATION AND OTHER PUBLIC UTILITIES
Alabama
Alaska.Arizona
_
Arkansas
California
Colorado..Connecticut._
_
Delaware—
District of ColumbiaFlorida.
Georgia...
Hawaii
Jdahp
„,„-...
224
26
96
254
1,032
229
282
63
96
277
291
37
124
142
16
48
173
505
105
173
41
54
112
202
32
65
$16,957, 887
781, 688
4,834,089
20,419,343
503,620,961
110,833,562
244,112,423
151,896,328
275,025,462
18,328,122
28,116, 902
21,804, 763
2,785,923
$1, 696, 551
92, 757
413,129
3,046,505
77,116,398
11,999,220
33,488,992
16,658,813
32,378,047
3,353, 670
4, 665,937
4,677,339
16Q, 599
$174, 548
7,598
38,364
322,717
9,035,329
1,338,391
3,982,370
1,955,876
3,877,106
372,423
518,765
552,177
8,314
56
9
33
67
401
86
84
15
37
126
70
4
37
$3, 874,748
141,089
3,916, 592
8,000,501
58,950, 697
3,229,416
7, 669,922
4,203,527
3,965,384
6, 709, 556
8,178,011
65,567
4,819,641
$494, 642
29,944
1, 688, 642
1,013,849
9,734,475
611,839
669,907
1,327,068
576, 627
1, 514,055
713, 607
12,269
1,474,741
H
26
3
IT)
14
126
38
25
7
5
39
19
1
22
Illinois
Indiana.
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan..
_.
Minnesota
M ississippi
Missouri
__.
Montana
Nebraska
Nevada
New Hampshire..
New Jersey
New Mexico......
New York
North Carolina—.
North Dakota....
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina...
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia..-.
Wisconsin
Wyoming. _
Total.
1927 2
1926 2
1925 2
1924 2
1923 2
1922 2
19212.
19202
j
2
1,393
621
704
385
343
305
332
281
753
522
450
177
615
196
307
38
92
699
73
3,613
408
234
971
423
459
1.585
112
246
211
328
1,324
152
87
342
771
269
740
70
803
383
396
241
202
185
224
156
474
300
294
136
351
92
229
18
61
418
38
1,973
224
127
605
251
236
964
70
120
138
201
889
64
63
200
457
138
454
39
23,662
22,912
25,100,
23,613 !
22,431 i
21,113 i
20,511 i
19,105,1
20,599 |
13,882
13,855
15,444
14,862
14,565
14,269
13,690
11,831
12,922
1,628,027,341
34, 504,695
32,076, 369
349, 561,282
185,205, 000
43,495,735
80,300,186
354,068,580
465,455,438
226,040,055
420,561, 683
10,241,186
543,450,911
7, 683,741
22,299,350
1,217,227
3,063,409
398,852,719
1, 669, 703
5, 314, 651,474
154, 372,113
7,480,423
264,852,705
88,692,726
36, 543,610
1,429,166,924
13,922, 620
4,005,164
3,128, 535
80,126,838 I
229,954,162 |
15, 589,866
1,996,959
301, 460, 677
78,408,295
8, 689,415
22,428,855
1,011,936
14,263,775,359
12,844,090,391
13,518,652,542
10,952,508,305
9,099,039,812
9,280,705,456
8,098,069,972,
7,187,369,107
7,775,205,644
154,408,229
4,826,315
5,989,300
74, 536, 596
20, 412, 530
5,334,844
11,249,880
42, 657,257
69, 861, 626
38, 747, 634
42, 681,276
1, 306,147
45,017,101
1,849,027
4,119,072
115,710
843, 746
47, 659,778
238,197
648,957,946
17,497,167
176,976
53,806, 844
16,019,032
3,928,309
177,859, 523
3,734,903
782, 883
• 499,217
11,881,966
27, 936, 453
1, 301, 375
436,364
71,906, 765
9,289,027
1,299,456
4,018, 538
152, 783
1,813,087,549 I
1,588,880,061
1,723,398,621
1,468,692,774
1,232,012,201
1,257,409,896
979,203,568
821,871,454
829,130,927
18, 062,367
505, 751
645, 661
8,908,338
2,416,168
585,100
1,316,590
5,081,075
8, 218, 085
4, 563, 691
5, 075, 514
122,206
4, 884, 443
209,330
442, 905
4,098
90,305
5, 631, 251
18, 057
75, 808, 512
2, 064, 776
6,347
6, 257,338
1,774, 526
426, 749
21,049,197
423,126
77,208
48,960
1,392,773
3,075, 582
145,448
31,958
8, 580,458
993,379
131,767
416, 883
11,533
211,681,433
210,877,896
228,662,641
186,313,840
148,278,140
150,998,913
119,480,757
101,021,765
98,623,106
425
180
208
108
91
97
77
82
244
161
105
34
193
70
65
15
27
245
22
1,311
131
71
307
136
145
469
31
103
47
84
349
52
21
106
243
103
214
25
7,422
6,982
9,656
8,751
7,866
fi, 844
6,821
7,274
7,677
274, 539, 201
17, 865,047
10, 737, 599
4,426, 764
2,521,761
32,894, 622
3,116,089
8, 372, 711
95,928,304
48, 546,665
56, 517, 538
!,189, 624
19, 096, 697
1,921,619
6, 535,398
404, 202
1,283, 530
15,484,104
267, 608
451,335,479
3, 366,078
2, 625, 707
38, 250, 620
27, 658, 661
13, 215, 615
129, 835, 653
1, 864,483
3, 773, 596
580,706 I
7,726,510 !
43,068,713 i
3,704,845 I
8, 293,962
69,258, 602
10,083, 878
4,058, 671
2, 891, 676
1,167, 590
1,538,134,780
2,295,882,216
1,245,630,785
928,339,371
1,076,769,026
1,246.311,572
1,656,213,294
1,813,387,056
1,377,576,299
Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 449-462.
year) returns are included.
s States grouped to conceal identity of taxpayer.
28, 654,201
2,314, 560
1,319,038
498,869
929,235
2,069,380
548, 557
1,462,326
14,024,333
10,099, 696
3,871, 689
234,936
2,175,778
149,114
403.321
96,620
399,401
1,745,082
113, 870
47,962,925
588, 345
192,751
5,218, 872
1,865,769
1,898,141
8.810,723
291,927
830, 678
93, 099
454,135
6,749, 242
495, 504
319,159
3,382,049
1,309,093
643, 774
580, 658
511,259
173,169,774
197,472,427
120,174,173 :.._
134,744,529 i
137,753,364
125,649,787
196,480,421
323,368,793 !
150,505,207
165
58
100
36
50
23
31
43
35
61
51
7
71
34
13
5
4
36
13
329
53
36
59
36
78
152
11
23
26
43
80
36
3
30
71
28
72
0
h>
t—
¥l
^
O(
Ul
o
o
ft
2,358
2,075
Fiscal and fractional (part
00
O^>
•<!
TABLE 17.—Corporation returns distributed by States and Territories, showing, for major industrial groups, the number, gross income, net CO
income, and tax paid of corporations reporting net income; the number, gross income, and deficit of corporations reporting no net income; 00
and the number of returns of inactive corporations reporting no income data; also grand totals for prior years—Continued
TRADE
Corporations reporting no net income
Corporations reporting net income
Total
number
of
returns
States a n d Territories
Alabama
Alaska
._.
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
„
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
IVIaine
Maryland
.Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey.
_.
___
-
_ _.
_ _ _ _ _
_
-
__
_-
__
_ __
_
__
_
__
_ _ _ _ __
__ -_
_
1,442
40
390
882
4,608
1,774
2, 108
266
647
2, 403
1, 854
225
552
8, 796
3, 119
2, 450
1, 690
1,597
1,891
1,120
1,459
5,908
4,006
3,209
920
4, 625
1,026
1,570
161
352
4,249
Number
of
returns
877
31
279
580
2,812
1, 161
1,327
174
370
1,011
1, 206
149
412
5, 46 J
1, 945
1,708
1,201
1, 037
1,217
723
792
3, 305
2,583
2,151
624
2, 858
767
1.135
109
218
2,562
Gross income
$245, 338, 958
3,811,725
75,712,621
169,147,160
1,851,138, 162
296, 047, 997
392, 343, 338
75, 274, 837
169,773,726
178,051,747
339, 752, 897
56,115,657
70, 759, 667
3, 472, 010, 720
516,613,483
459,753,089
352, 586, 309
243,755, 233
480,512, 700
132, 747, 824
1,341,426, 209
1,640,584,618
1,198, 302, 558
969,082, 799
135, 231,459
1,411,905,744
131,575, 383
404, 540, 347
134, 306, 078
44, 507,805
837, 005, 262
Net income
$6, 501, 651
129, 593
3, 402, 889
4,414, 608
71,471,598
9,416,543
13,448,409
3,940,811
7, 706,178
5,431,975
9, 340, 396
3, 832, 374
2, 216, 098
148,208,881
17, 378, 832
12, 281, 029
8, 651, 896
8,713,415
12,419,491
3, 655, 252
43,441,903
51,631,524
58, 095,164
26, 822, 648
3, 803, 339
47, 700,190
5,426, 719
10, 734, 314
4, 801, 393
1,337.585
27, 594, 758
Tax
$562, 516
6,388
315,301
365, 252
7, 758. 927
815, 724
1, 217, 753
426, 690
809, 028
372, 494
796, 125
425, 633
161, 182
16, 063, 644
1, 593, 558
1,017,612
742,375
782, 804
1,158, 229
262, 957
4,851,135
5, 398, 871
6,183,198
2, 689,161
277, 873
4, 976, 664
451, 929
999, 704
545, 045
104, 847
2, 682, 569
Number
of
returns
536
8
94
291
1,681
556
741
82
254
1,274
632
70
130
3, 116
1,034
666
456
512
625
360
613
2, 497
1, 298
924
278
1,614
207
403
49
128
1, 594
Gross income
$71,431,270
431,464
10, 173, 890
55, 168. 984
331. 856, 902
55,182,653
115,900,795
12. 941, 486
40, 512, 295
151,514,743
121,850, 131
23, 289, 248
11,499,093
730,691,442
122,172, 508
95, 132, 205
69, 669, 856
72,129,174
127, 398, 504
44, 614, 741
102,200,138
433, 967, 281
222, 337, 019
157,704, 477
36, 454, 430
270, 721, 552
16,114, 029
76,168, 404
3,321,419
12, 209, 066
219,071,601
Deficit
$2, 367,103
9,519
400, 909
2, 013,178
17, If9, 509
2, 985,124
4,465,659
588, 617
1, 772, 821
11, 954, 354
4, 142, 994
704, 979
481, 539
26, 412, 530
5, 791, 058
3, 991, 201
2, 003, 235
3, 226, 968
4, 557, 359
1,411,972
5,717,754
17, 929, 742
11, 244, 258
5, 274, 238
1,380,930
10, 885, 312
744,794
1, 792, 954
221, 987
550, 935
10,829.477
Inactive
corporations—•
No
income
data reported—
Number
of
returns
29
1
17
11
115
57
40
10
23
118
16
10
219
140
76
33
48
49
37
54
106
125
134
18
153
52
32
3
6
93
in
O
3
o
o
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. .
1927 2 _..
19262-1925 2 . .
19242. .
19232..
19222-_
19212..
19202_.
295
23, 680
2, 298
1,296
6,873
1,798
1,608
5, 699
741
1,460
1,025
1, 602
4, 264
871
322
2, 166
2,838
1,308
3,892
391
210
13, 684
1,298
889
4, 260
1,204
974
3, 067
407
751
755
1,028
2, 836
626
233
1,384
1,715
794
2, 543
302
48, 251, 112
8,241, 913,684
296, 735, 780
127, 777, 299
1, 946, 982, 384
415, 287, 392
246, 505, 966
1, 739, 182. 975
175, 042,458
114, 199, 006
115, 587, 856
409, 806, 112
1, 172, 998, 656
155, 709, 523
59, 602, 616
339, 361, 521
505, 216, 301
187, 609,110
654, 664, 403
39, 313,384
129, 766
122, 360
112,705
109, 588
105, 323
100, 646
95, 683
88,179
78, 885
79, 745
74,747
71,403
71,910
68, 112
68, 186
59, 791
42, 809
52, 278
34,824,463,650
33,512,875,844
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
1, 986, 333 I
327, 963, 979
8,403, 950
3, 386, 891
67, 109, 321
12, 723, 379
6, 880, 786
58, 537, 498
5, 686, 654
2,746,419
3, 167, 965
12, 002, 087
39,174,799
6, 076, 564
1, 856, 692
11,756, 107
14,611,222
6,396, 173
20, 775, 755
1,668,071
1, 246, 862,101
1, 156,870,205
1, 165, 557, 562
1,251,045,996
1,198, 585, 578
1,197, 926, 069
1, 014, 012, 731
571, 945, 297
911,173,330
182, 352
33, 960,144
717. 522
201, 544
6, 869, 744
1,163,013
602, 528
6, 135, 194
565,056
185, 695
207, 081
1, 172,482
3, 918, 259
547, 959
163, 002
1, 059, 671
1, 307, 593
552,188
1, 893, 614
112,534
73
9, 511
952
349
2, 494
548
559
2,459
316
(*0
239
531
1, 347
218
85
736
990
488
1.220
84
7,705,840
1,989,784,229
93,058,415
30, 712,607
441,558,919
72, 531, 718
88, 776, 877
611,945,761
48,954,903
60,966, 120
20, 689, 526
195, 760, 510
494,193, 857
24, 560, 329
7, 763, 744
85, 961,156
110,761,070
60, 424, 272
112,477,128
7, 202, 661
280, 339
99, 640, 542
4,497,442
851, 527
18,420, 765
2, 886, 279
3, 070, 789
23, 999, 397
2,119,572
1, 995, 102
625, 079
4, 512, 254
11,922,716
1, 014, 599
366,102
3, 460, 573
4, 591, 536
2, 623, 474
5, 369, 990
243, 285
12
485
48
58
119
46
75
173
18
29
31
43
81
27
4
46
133
26
129
5
126, 332, 363
137, 351, 547
140, 522, 646
145,349,645
120,648,795
128, 536, 444
107, 041, 608
96,742,515
192, 612, 920
46, 602
44,931
41, 302
37, (,78
37,211
32, 460
35, 892
45, 370
26, 607
8, 379, 620,447
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
355, 514, 371
362, 339, 344
330, 998, 059
287,506,146
296, 516, 827
264, 797, 443
318, 693, 358
626, 828, 343
339, 482, 009
3,419
2.682
>
G
G
H•
(-^
o
!
SERVICE: PROFESSIONAL, AMUSEMENTS, HOTELS, ETC.
$395, 653
$585, 635
98
$4, 858,869
$9,167, 493
$37, 468
16
275
161
Alabama
4
15,151
153, 682
2
12
6
194,181
9,499
176
Alaska
172,609
30
550, 468
44, 648
748, 941
23
5, 549, 700
134
81
Arizona
39
109, 553
13
5,019, 374
624, 999
57, 728
1, 903, 071
141
89
Arkansas
792
74,449, 221
10, 386, 293
209
167, 234, 337
20, 603, 802
2,111,051
2,026
1,025
California
212
808, 510
110,594
103
1, 256, 568
9,186, 235
15, 493, 446
264
579
Colorado
3, 239,087
40
212
12,854,907
28,915, 968
2, 382,856
203, 346
592
340
Connecticut
27
497,914
13
5,077,137
62,472
11,978,947
650, 876
100
60
Delaware
697,932
15
123
6, 823,155
19,625, 443
1, 399, 041
130,139
299
161
District of Columbia5,924,877
93
415
74, 776
17, 376,487
11,949,673
1,112,133
738
230
Florida
748,598
23,946,126
2, 089, 621
212.167
107
15
5, 499,836
305
183
Georgia
2, 742, 075
24
109, 253
5
451,929
52^ 072
2, 711,943
48
19
Hawaii
45
723,712
49, 783
28
174
101
3,105,158
262,170
14, 541
Idaho
339,009, 097
29, 487,130
2,943,894
1,230
118,960,135
16, 571,085
313
3,282
1,739
Illinois
2
Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 449-462. Fiscal and fractional (part
vear) returns are included,
o
o
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; also grand total for prior years—Continued
(to
o
S E R V I C E : PROFESSIONAL, A M U S E M E N T S , H O T E L S , ETC.—Continued
Corporations reporting net income
States and Territories
Indiana
- Iowa.
Kansas
Kentucky
- __
- -Louisiana
- _ _ _ _ _
Maine
- _
IVlaryland
Massachusetts
Michigan
_ Minnesota
Mississippi
Missouri
_. . _ .
Montana
- Nebraska
- - - - Nevada
-New Hampshire
N e w Jersey
N e w Mexico
- - - New York
____
_
N o r t h Carolina
_
__
_ _ - _
__
North Dakota
Ohio
- Oklahoma
- - - - - - -Oregon
Pennsylvania
______
Rhode Island
___
S o u t h Carolina
_ _ _ _ _
South Dakota
_
Tennessee
______
_
Texas
Utah
Total
number
of
returns
773
515
228
503
334
294
438
1,553
1,043
640
132
1,238
228
280
58
105
1,334
95
7,893
431
158
1,778
476
620
1,624
177
183
222
391
1,155
224
Number
of
returns
396
320
134
249
192
177
228
774
576
359
73
645
153
164
32
49
709
61
3,914
169
86
981
273
275
775
93
72
137
212
627
126
Gross income
$37, 444, 742
17,162, 003
7, 573,148
13,068,133
24,054, 247
15,804,267
23, 337,053
125,645, 786
102,889,196
36,995, 737
3, 794,337
92, 553, 009
8,812,835
11,097,183
938,903
2,825,495
72, 576,248
1,612,481
1, 084,985,848
10, 728,109
1, 561,889
114,654,842
16, 941, 260
14,441, 227
111,485,356
10,999,496
2, 689, 546
2, 311, 456
20, 553,320
45,682,454
8,438,345
Net income
$2,935, 560
1, 296, 828
725, 780
1, 562, 352
1, 892,020
1,177,432
2, 650,896
9,801, 275
11,423,081
3, 816, 406
366, 902
7,123, 843
1, 308, 642
541, 783
108, 968
390, 864
6, 041, 643
166, 583
95,109, 642 i
838,183 I
120,041
12,275,065
1, 687, 946
1,131, 772
12,495,027
914,896
197,031
229, 047
1, 388, 315
3,831,484
993, 247
Corporations reporting no net income
Tax
$272, 014
88, 23(5
61, 162
137, 785
187, 662
110,578
264,078
980, 969
1,222,663
384,110
23, 480
648, 643
128,144
38,102
6,438
37, 623
539,189
9.181
10,142,024
61.338
3,898
1, 215, 574
150, 893
85, 471
1,324,670
85, 739
11, 735
12, 536
116,315
311,155
95, 519
Number
of
returns
287
150
68
172
122
86
148
713
384
217
50
468
52
98
15
42
551
19
3, 562
200
44
701
151
236
744
67
79
48
145
421
69
Gross income
$13, 546, 478
4,851,217
3, 152, 319
7,144, 055
7, 590, 645
2, 953,164
6, 676,477
45,990,059
27, 913,996
9, 499, 945
1, 954, 888
22, 402, 210
1, 767,882
4, 204,186
405,143
1,932,213
35,187, 944
280,100
392, 417, 898
6, 483, 274
557,163
42, 333, 313
3, 754, 814
7, 694, 829
54, 821,100
2,498, 570
2, 443, 394
1, 076, 510
5, 813, 499
15,085,984
3,424, 640
Deficit
$1, 299, 201
601, 070
285, 176
953, 820
917,409
258, 207
762, 723
4, 290, 338
4,795,011
732, 554
618, 724
2,421, 807
151,088
490, 652
31, 249
107, 997
3, 561, 472
47,167
41, 862, 096
977, 544
69, 969
4, 640, 781
470, 042
724 913
6, 770, 276
460, 361
261, 857
101, 216
606,920
2,053,807
624, 593
Inactive
corporationsNo
income
data reported—
Number
of
returns
90
45
26
82
20
31
62
66
83
64
9
125
23
18
11
14
74
15
417
62
28
96
52
109
105
17
32
37
34
107
29
I
II
a
3
o
o
Vermont
Virginia
Washington..
West Virginia
Wisconsin
Wyoming
75
474
1,076
307
984
85
43
232
545
166
476
56
Total—
36, 829
34,193
32, 257
28, 981
26, 320
25,114
23,145
19,103
17, 490
19,008
18, 287
17, 755
16, 571
15, 495
15,482
13, 494
10, 694
11,914
1927 2.__
1926 2...
1925 2.__
1924 2.__
1923
19222.__
19212...
19202...
1, 332,816
16, 823, 367
33, 520, 292
9, 352, 531
40, 461,145
1,983, 251
2, 784,160, 561
2, 680, 916, 440
2, 628, 039, 969
2, 283,167, 734
2,049,142,401
1,917,929,099 I
1,689,958,545 I
1,312,596,853 I
1,656,790,349 !
113,416
1, 685, 416
2, 344, 935
761, 431
3,078,960
192, 637
254,186,076
244, 463,850
260, 981, 252
246, 426, 235
202,165,035
188, 368, 460
148, 366, 522
104, 872,554
145, 490, 862
6,483
163,068
180,660
53,819
276,197 I
9,172 !
25, 501, 395
28, 625, 757
31,040,096
28,466, 993
22,130,913
20, 376, 829
16, 262, 319
19, 269, 098
31, 547, 536
26
184
341
114
365
21
1,346,408
6, 639, 560
11, 633, 388
5, 602, 637
13, 864, 396
277,053
143,972
965, 285
1,149,890
867,048
1,866, 238
40, 542
6
58
190
27
143
8
14, 518
12, 859
14, 502
12,410
10, 825
9,632
9, 651
8,409
5, 576
1, 043,450, 492
906,078, 710
732, 271, 926
556,184, 645
582,704, 474
500, 837,285
525, 945,947
442,490, 733
295, 783, 511
126, 709, 313
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, 303
3,047
FINANCE: BANKING, INSURANCE, REAL ESTATE AND HOLDING COMPANIES, STOCK AND BOND BROKERS, ETC.
539 !
$35,031,469
877
Alabama
$7, 371, 792
478 I
$775,369
$8. 391, 723
184
$2,137, 658
29 j
809, 853
19
168,786 I
8 i
Alaska.
15, 051
175,042
2
11,787
363 i
8,346,387 I
186
Arizona
192, 368
2,087,442
3, 129, 424
101 i
76
2,
348,845
767 !
19,647,610
528
A rkansas
..
2,543,435
178, 577
7,001,561 I
42
933, 949
197 ]
869 i
1,394,955,402 •
165, 934, 742
3, 649
18,758,027
California
231,565,260 I
2,621 :
599
46,248,215
853 |
66,851,995 |
1,016
664, 775
7,424, 010
Colorado
27,530,113 !
583
254
4,196.570
633
!
383,511,276 |
J, 121
4,911,712
47,265,199
Connecticut
74,860,405 I
4 20
92
4,138, 585
771 i
276, 183, 598
77,152,205
490
Delaware
25,476,478 |
8, 751, 794
202 !
70
3,366,551
606 |
37,089,114 !
16,700,818 i
District of Columbia.
1, 114,404
9, 836, 736
301
212 i
03
5, 526, 712
285 '
36,329,410 i
47,883,775 I
Florida
579, 924
1, 305
2,359 '
1,621
12,584,555
631
52,295,992 i
16,644,971 |
976
Georgia
526
1, 142, 838
] 1, 395, 159
129
4, 810, 915
209 !
11,216,732
136
2, 539, 351
Hawaii
271,931
3,713,347 !
10
346,471
438
5,769,253
251
784, 908
Idaho.
2,852,341 !
132
41,902
55
788,954
148,175,912
3,517
Illinois
5, 698
2, 744,444, 105
1, 131,987,961 i
16,615,138
1,786
365
33, 610, 205
19, 063, 748
124,406, 819
Indiana
3, 351 ! 2, 198
1,819,972
21,989,647
S26
327
5, 868, 887
8, 706,141
73, 204, 733
1,589
681, 830
Iowa..
2. 997 ;
51,852,438
926
482
8, 325, 674
4, 696, 729
29,410,203
1,153
Kansas
827 !
21,979, 898
296,307
488
186
3, 058, 090
98,910,078 I
13, 624, 614
372 |
Kentucky.
1,401,423
970
7,789,750 |
288
114
2, Oil, 944
715 I
952,103
9, 957, 883
106,655,065 I
Louisiana,.
953
25,933,333 I
599
163
6,013,571
715 !
4,548,582
57,289,656
Maine..
19,370,797 I
449, 528
461
194
60
1,128,151
801 !
29,634,715
208, 018, 917
1,006
Maryland
3, 742,181
33, 461, 645
546
249
6,857,918
323 I
183,407,850 I
2, 520, 554, 878
Massachusetts..
7, 466, 801
67, 906, 809
1,983
1,124
216
33,855,143
390
92,060,705
365, 977, 529
80, 722, 923
2,644
Michigan
8, 926, 572
22, 424, 690
377
1,369
589 ;
90,618,889 |
113,083,081
19, 004,471
Minnesota
1, 882, 685
1,838
1,287
464
8,165, 899
592 |
21,
354,
557
119,991
1,
860,
714
Mississippi
353
5,896,031 j
1, 238, 086
38
201
394 i
254, 292, 975
30, 378, 243
Missouri
2, 943,499
3, 052
69,447,552 |
1,705
637
20, 515, 714
887
157,115
2, 213, 959
15, 232, 587
467
Montana
2,544,847 !
251
169
1,162, 912
868 I
441,825
5,987,155
44, 337, 916
Nebraska
22,082,655 i
1, 095
430
343
5,188,182
2
Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 449-462. Fiscal and fractional (part
year) returns are included.
rp
o
o
o
p
^
^
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; also grand totals for prior years—Continued
CO
to
FINANCE: BANKING, INSURANCE, REAL ESTATE AND HOLDING COMPANIES, STOCK AND BOND BROKERS, ETC.—Continued
Corporations reporting net income
States and Territories
Total
number
of
Number
of
returns
Gross income
Net income
Corporations reporting no net income
Tax
Number
of
returns
Gross income
Deficit
I
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
19272
19262
19252
1924 2
1923 2
1922 2
19212
1920 2
163
298
7,982
250
38, 585
1,622
1, 331
6, 100
1,323
1,647
5,197
655
1,040
1,015
1,232
3,613
742
214
2,081
2,956
1, 297
4,287
291
100
214
4, 328
124
20, 535
805
472
3,467
831
783
3, 284
421
405
485
804
2,165
446
160
1,176
1, 629
770
2,580
167
$4, 045, 805
22, 284, 908
565, 907, 225
2, 867, 096
, 143, 046, 273
55, 298, 827
8,468,864
411,219,266
39, 918, 030
27, 551, 810
969, 983, 521
42. 632, 734
17,633,038
8,170,698
58.415.376
142,129, 060
33, 299, 714
22,311,696
58,170, 277
130, 589, 683
29,061,511
183. 228, 005
4, 381, 799
145, 433
137, 425
130, 433
115,947
104, 761
96, 772
91, 105
82, 858
78, 902
80, 315
78,100
76,819
73, 246
67, 089
62,654
58, 646
54, 122
55,484
14,476, 370, 262
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
$1,113,788
4, 124, 710
120,758,696
472, 012
737, 817, 990
6, 794, 275
1,173, 546
57,149, 876
6, 700, 736
4, 336, 340
123, 109,802
6, 937, 947
1, 348.473
1, 123,885
11,492,253
25, 378, 768
3, 026, 670
1,584,098
12,887,766
13, 432, 373
6, 491, 939
29,494,301
844,147
1. 971, 342, 626
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
$107,305
444, 541
13,139,459
28, 713
81,777,127
627, 636
57, 720
5, 931, 578
€06, 328
333,471
13,892,660
676, 759
90,821
39, 087
1,192,423
2, 457, 978
262, 647
150, 378
1,269,295
1, 262, 267
584, 329
2, 948, 059
58, 789
• 37
76
2,897
63
14,197
615
368
2, 264
387
581
1,508
172
453
232
337
1, 137
212
47
671
936
428
1, lb'O
$1,522,606
3, 451, 282
83, 901, 854
1, 423, 902
796, 881, 834
11,978,444
5, 939, 555
139,368,350
14, 630, 805
15,929, 179
105,982,845
16,735,579
8.336,421
4,512,523
21, 736, 187
56, 667, 456
6,138,470
2, 313, 029
11,477,055
27, 083, 459
8,343,051
31,648,490
1,367,123
213,238,072
181,705,991
160, 214, 776
179,948,691
109, 444, 007
95.114, 379
99, 097, 400
76, 271, 592
119,001,606
48, 824
44, 582
53, 614
42, 701
37, 672
34,118
32, 459
28, 736
23,418
5, 231, 321, 782
2,407,016, 374
2,942,935.998
2, 013, 582, 179
2, 305, 943, 359
2, 975, 878,948
1, 783,176, 886
1,753,120,702
1, 668, 375, 486
$153,341
3, 130, 733
21,721.681
466, 344
150, 218, 899
4, 004, 702
1,521,747
27, 507, 953
3, 714, 749
4, 122. 733
20, 397, 954
3,468, 183
2, 077, 218
986, 322
2, 065, 689
14, 672, 340
1, 623, 518
886, 307
4, 496, 065
6, 423, 472
2, 384, 094
12,732,328
257, 793
566,198, 998
566, 176, 909
528, 032, 344
456,219,056
460, 596, 529
410,813,152
397, 660, 887
363,165, 913
293, G36,196
Inactive
corporationsNo
income
data reported—
Number
of
returns
26
8
757
63
3, 853
202
491
369
105
283
405
62
182
298
91
311
84
7
234
391
99
517
30
16, 294
14,743
1
H
00
o
DO
i
NATURE OF BUSINESS NOT GIVEN
100
$21,076
Alabama
12
$67, 876
120
8
$37, 594
$7, 548
3
3
Alaska
3
3
3
3
3
1
Arizona
83
87
3
()
()
()
()
()
Arkansas
33, 622
44
14,430
$80
10
108, 614
61
7
545, 946
California
445,425
637
193,357
15,433
90
689, 735
776
49
981,870
Colorado
26,889
362
44,762
2,147
19
176,250
400
19
1,329, 793
Connecticut
50, 444
192
32,424
1, 564
9
67,511
222
21
210, 272
Delaware
223,571
94
28,050
985
14
244,157
119
11
224,042
District of Columbia _
3,877
85
6,692
3
25,492
93
5
100, 575
43
580,020
271,854
644
64, 690
2,977
29
Florida
716
493,884
Georgia
121,841
48
22,475
37
14
132,914
77
15
342, 541
(3)
(3)
Hawaii
34, 723
12
6
465,009
19
1
5
3
16,158
3,514
1,872
107
1,866
Idaho
115
54
889
812, 523
193, 357
Illinois
982
39
1,477, 242
320, 576
31,052
Indiana
414,137
410
314,863
35, 375
12
8,321
445
23
582,159
Iowa.
13, 741
300
19,400
501
12
52,635
325
13
81,190
Kansas
8,971
78
3,872
6
24, 261
92
8
39,942
21
157,163
Kentucky
14
46, 584
182
23,546
1,439
217
313,206
Louisiana
40, 932
180
10,133
3
20
272, 575
210
10
132, 971
Maine
304,903
176
273,354
31, 570
32
333, 757
226
18
401, 537
Maryland
14, 626
203
181,818
19,436
18
459,005
239
18
1, 343,042
Massachusetts
204,016
381
106,447
8,927
48
635,287
446
17
665, 244
Michigan
62,869
447
151,022
13, 467
39
186, 788
509
23
601, 708
Minnesota
79, 756
514
17,085
37
111,505
571
20
182, 699
(3)
(3)
2
4
207,164
14, 503
62
Mississippi.
56
35
209,282
354, 999
166,489
65,806
5,048
592
Missouri.
650
23
Montana
4,196
145
52, 272
5,506
12
9,860
171
14
298,961
Nebraska
17,282
77
10, 052
293
7
26, 225
91
7
675, 692
Nevada
2,693
34
(3)
6
7,767
42
2
(3)
New Hampshire15, 797
36
3,995
5
2,450
45
4
21,412
44
110, 210
545,437
1,184, 610
347, 367
7,323
47
486
New Jersey
395
New Mexico
9,780
61
6,965
4
202, 239
69
4
196, 793
908, 949
245
4, 221, 585
1, 547, 733
56, 597
172
7, 718,196
2,362
New York
1,945
North Carolina. _.
65, 655
88
14,235
131
28
531,442
129
13
361,830
n
North Dakota.-..
9,202
135
7,854
9
195,035
151
200, 593
457,005
47,862
66
1, 856, 256
343, 515
1, 219,428
554
48
Ohio440
Oklahoma
282, 997
14, 791
26
1,032,039
375
17
157,260
332
34,802
2,024
16
312,216
152, 630
79, 655
441
13
Oregon
412
Pennsylvania
426,850
960
64,469
2,810
77
2, 690,288
1,079
42
555,947
Rhode Island
35, 231
77
27,312
47
6
5,790
91
8
139, 661
South Carolina74, 653
94
7,904
26
374,184
135
15
491, 753
llg
5
8
8,223
10,452
37,441
105, 328
South Dakota
131
15,001
264
15
9
24,319
95,083
126, 359
132
Tennessee
108
Texas
296
79, 537
24, 869
375
27
1,574,930
339
16
128,959
58,958
13, 360
14
36,688
167
15
207, 539
Utah
2
Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 449-462. Fiscal and fractional (part
year)3 returns are included.
States grouped to conceal identity of taxpayer.
•( 3 )
QQ
H
O
GO
o
o
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; also grand totals for prior years—Continued
CO
N A T U R E OF BUSINESS NOT GIVEN—Continued
Corporations reporting no net income
Corporations reporting net income
States and Territories
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming. ._
States grouped 3
Total
1927 2
1926 2
iy25 2
1924 2
1923 2
1922 2
1921 2
1920 2
Total
number
of
returns
17
197
663
159
719
70
16, 597
18 693
14, 871
13, 544
26, 439
26,250
30, 283
27, 780
31, 760
Number
of
returns
4
15
35
14
32
2
960
1 492
840
Gross income
Net income
Number
of
returns
Tax
$10,144
247,131
493, 590
115,447
454,094
$5,826
8,290
45,169
21, 542
33,029
$117
73
194
278
701,868
137, 670
15,239
26,411,195
48, 539,858
27,393,023
3, 940, 239
4,143,177
2,603,704
309,174
348,188
220,101
12
16, 274
1,172
1,957
90, 374, 598
13,122, 256
841,959
1
24
37
27
53
4
1,350
1,731
14,031
13, 544
26,439
26,250
30,271
27, 780
29,803
Gross i n c o m e
Deficit
326,841
625
330, 710
52,024
211,021,480
12
£
158
591
118
634
CO
^
o
02
919, 745
398,014
286, 912
956,113
73,332
803,110
271,806
16, 761
76,773, 273
14,287
15,470
M
^
. . .
::::::::::
o
O
6,
9,
6,
1,
64
2
Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 449-462, Fiscal and fractional (part
year)3 returns are included.
States grouped to conceal identity^of taxpayer.
CC
$56,456
125,085
409,197
80,112
4,069
11,105
$150,609
734, 752
700,871
232,367
16, 558
2,486
21, 638, 600
37, 335,838
17, 572, 022
Inactive
corporations—
No
income
data reportedNumber
of
returns
o
g
M
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. 31,1928J]
Manufacturing
Agriculture and
related industries
Mining and quarrying
All manufactures
Distribution
Number of
returns
Reporting net income:
Size of net income—
Under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000under $10,000...
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $50,000
$50,000 under $100,000
$100,000 under $250,000.._
$250,000 under $500,000. _.
$500,000 under $1,000,000..
$1,000,000 under $5,000,000
$5,000,000 and over
Classes grouped 2
Total reporting net in- j
come
Amount
Number of
returns
Amount
Number of
returns
Amount
$537, 090
$550,900 1,449
68, 466 $28, 667, 760 1,349
718 1, 054, 290
42,161
62, 624, 798
776 1, 221, 288
573 1,447, 820
607 1, 527, 312
35, 930
90,128, 066
248
855,103
19, 392
304 1, 050,467
66, 724, 327
190
845, 285
797, 968
178
52, 757, 599
11,811
467 3, 396, 090
437 3,149,078
29, 876 211, 526, 272
244 2, 973, 433
214 2, 630, 256
13, 707 168, 261, 530
186 3, 200, 490
123 2,123,455
8,268 143, 246,122
144 3, 243, 206
98 2, 228, 255
6,953 156, 097, 554
336 11,883,578
197 7, 017,479
12,480 445, 894, 631
252
7,
768,822
17, 801,499
8,734 609,179, 215 ! 113
206 32,475, 888
72 11,191,076
6,194
959, 922, 545
79
27,
240, 321
24 7,975,448
2,267 794, 020, 678
40 27, 871, 828
7 4, 688, 702
1,286
898, 405,169
43
89,
746, 829
4
1,029 2,119,925, 678
8 108,105, 971
1
229 3, 810, 359,213
26, 555,974
10,617,741,157
4,504 | 80,476,480 5,183 332,
Reporting no net income:
Size of deficit—
898, 311
854,993 2,258
21, 901,102 1,499
Under $1,000
i 54,633
737 1, 075, 588
987,428
668
36, 402, 854
$1,000 under $2,000
| 24,811
518 1, 277, 065
395
977, 690
41,173, 010
$2,000 under $3,000
! 16,576
381 1,306,630
296 1,030, 925
41,417,367
$3,000 under $4,000
| 11,907
298 1,324,186
241 1, 072, 848
39, 568, 299
$4,000 under $5,000
i 8,827
7, 370, 654
653
166,
745,
650
1,021
4, 692,815
$5,000 under $10,000
i 23,457
290 3, 520,140
127, 633, 647
573 7, 022,153
$10,000 under $15,000
j 10,424
5,
876, 700
142
100,067,
053
338
2,454, 758
$15,000 under $20,000
| 5, 789
104 2,310,139
80,838, 677
253 5, 648, 887
$20,000 under $25,000
! 3,619
22,
355,
589
207
268,
262,158
639
7, 278,188
$25,000 under $50,000
J 7, 707
i Fiscal and fractional (part year) returns are included. (See p. 1.)
Number of
returns
Amount
Food products, bev- Textiles and textile Leather and leather
products
products
erages, and tobacco
Number of
returns
$4, 535, 726
10, 652
9, 784, 042
6, 593
14, 873,100
5,913
3,548
12, 231, 387
2,320
10, 385, 061
6, 282 44, 612, 804
3,362
41. 333, 788
2,251
39, 053, 014
1,987
44, 918, 488
3,892 140, 482, 431
3,284 230, 928,475
2,647 412,158, 474
1,049
368,731,905
627 433, 633, 023
499 1, 025, 219, 347
101 1, 911, 380,419
2,024
1,120
1,059
592
373
1,032
582
329
317
605
432
350
110
71
67
19
Amount
2
3, 514, 674
6, 803, 741
8, 304, 808
8, 818, 806
8, 526, 295
39, 727, 342
32, 823, 045
28, 449, 667
23, 312, 624
86, 402, 646
Amount
1, 422
783
533
395
282
857
388
248
139
278
Number of j Amount
returns
$99, 359
242
236, 961
158
377, 203
152
272, 517
79
272,481
61
153 1,100,036
94 1,143,939
64 1,105, 981
48 1, 076,143
118 4, 258, 603
77 5,525.413
66 10, 608, 005
26 8, 959, 662
18 12, 959, 356
5
1
29,429, 616
$772, 645
1, 559, 064
2, 264, 733
1, 796, 956
1, 671, 317
5, 988, 603
5, 363, 637
5, 554, 093
6,103, 276
18,095, 638
31, 548, 065
54, 099, 068
50, 346, 217
52, 683, 992
71, 605, 297
42, 396, 991
$877, 699 1,810
1, 663, 569 1,034
902
2, 671,109
521
2, 040, 783
374
1, 665, 727
843
7, 319, 002
7, 206,495
437
320
I 5,721,489
269
I 7,146,101
502
I 21,800,141
452
J 30,474,280
351
53,788,207
145
38,281,998
79
47,958,026
35
148,973,238
2
262,182, 303
55,007 (4,744,261,484 | 9,082 639, 770,167
8,330
4,624
3, 295
2,522
1,898
5, 555
2,675
1,642
1, 038
2,464
Number of
returns
8,076 351,849,592
1,362
77,425, 275
154
103
96
79
57
129
95
63
30
107
63, 039
154, 264
242, 747
274, 982
254, 829
934,119
1,150, 672
1,067, 677
674,442
3,712,958
I
525, 047
564, 242 1,218
692 1, 022,107
1,148, 276
508 1,259,186
1,311,063
382 I 1,331,519
1, 376,913
1, 265, 073
319 1, 428, 753
6, 040, 342
901 6, 546, 239
4, 757, 691
462 I 5, 682, 729
4, 328, 239
306 5, 291, 700
3,169, 023
211 4, 730, 595
9, 688, 247
532 18, 681, 021
Classes grouped to conceal the amount and identity of taxpayers.
I
O
Co
5O
O
CO
Or
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. 31,1928J]
Manufacturing
Agriculture and
related industries
Mining and quarrying
All manufactures
Distribution
Number of
returns
Reporting net income:
Size of net income—
Under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000under $10,000...
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $50,000
$50,000 under $100,000
$100,000 under $250,000.._
$250,000 under $500,000. _.
$500,000 under $1,000,000..
$1,000,000 under $5,000,000
$5,000,000 and over
Classes grouped 2
Total reporting net in- j
come
Amount
Number of
returns
Amount
Number of
returns
Amount
$537, 090
$550,900 1,449
68, 466 $28, 667, 760 1,349
718 1, 054, 290
42,161
62, 624, 798
776 1, 221, 288
573 1,447, 820
607 1, 527, 312
35, 930
90,128, 066
248
855,103
19, 392
304 1, 050,467
66, 724, 327
190
845, 285
797, 968
178
52, 757, 599
11,811
467 3, 396, 090
437 3,149,078
29, 876 211, 526, 272
244 2, 973, 433
214 2, 630, 256
13, 707 168, 261, 530
186 3, 200, 490
123 2,123,455
8,268 143, 246,122
144 3, 243, 206
98 2, 228, 255
6,953 156, 097, 554
336 11,883,578
197 7, 017,479
12,480 445, 894, 631
252
7,
768,822
17, 801,499
8,734 609,179, 215 ! 113
206 32,475, 888
72 11,191,076
6,194
959, 922, 545
79
27,
240, 321
24 7,975,448
2,267 794, 020, 678
40 27, 871, 828
7 4, 688, 702
1,286
898, 405,169
43
89,
746, 829
4
1,029 2,119,925, 678
8 108,105, 971
1
229 3, 810, 359,213
26, 555,974
10,617,741,157
4,504 | 80,476,480 5,183 332,
Reporting no net income:
Size of deficit—
898, 311
854,993 2,258
21, 901,102 1,499
Under $1,000
i 54,633
737 1, 075, 588
987,428
668
36, 402, 854
$1,000 under $2,000
| 24,811
518 1, 277, 065
395
977, 690
41,173, 010
$2,000 under $3,000
! 16,576
381 1,306,630
296 1,030, 925
41,417,367
$3,000 under $4,000
| 11,907
298 1,324,186
241 1, 072, 848
39, 568, 299
$4,000 under $5,000
i 8,827
7, 370, 654
653
166,
745,
650
1,021
4, 692,815
$5,000 under $10,000
i 23,457
290 3, 520,140
127, 633, 647
573 7, 022,153
$10,000 under $15,000
j 10,424
5,
876, 700
142
100,067,
053
338
2,454, 758
$15,000 under $20,000
| 5, 789
104 2,310,139
80,838, 677
253 5, 648, 887
$20,000 under $25,000
! 3,619
22,
355,
589
207
268,
262,158
639
7, 278,188
$25,000 under $50,000
J 7, 707
i Fiscal and fractional (part year) returns are included. (See p. 1.)
Number of
returns
Amount
Food products, bev- Textiles and textile Leather and leather
products
products
erages, and tobacco
Number of
returns
$4, 535, 726
10, 652
9, 784, 042
6, 593
14, 873,100
5,913
3,548
12, 231, 387
2,320
10, 385, 061
6, 282 44, 612, 804
3,362
41. 333, 788
2,251
39, 053, 014
1,987
44, 918, 488
3,892 140, 482, 431
3,284 230, 928,475
2,647 412,158, 474
1,049
368,731,905
627 433, 633, 023
499 1, 025, 219, 347
101 1, 911, 380,419
2,024
1,120
1,059
592
373
1,032
582
329
317
605
432
350
110
71
67
19
Amount
2
3, 514, 674
6, 803, 741
8, 304, 808
8, 818, 806
8, 526, 295
39, 727, 342
32, 823, 045
28, 449, 667
23, 312, 624
86, 402, 646
Amount
1, 422
783
533
395
282
857
388
248
139
278
Number of j Amount
returns
$99, 359
242
236, 961
158
377, 203
152
272, 517
79
272,481
61
153 1,100,036
94 1,143,939
64 1,105, 981
48 1, 076,143
118 4, 258, 603
77 5,525.413
66 10, 608, 005
26 8, 959, 662
18 12, 959, 356
5
1
29,429, 616
$772, 645
1, 559, 064
2, 264, 733
1, 796, 956
1, 671, 317
5, 988, 603
5, 363, 637
5, 554, 093
6,103, 276
18,095, 638
31, 548, 065
54, 099, 068
50, 346, 217
52, 683, 992
71, 605, 297
42, 396, 991
$877, 699 1,810
1, 663, 569 1,034
902
2, 671,109
521
2, 040, 783
374
1, 665, 727
843
7, 319, 002
7, 206,495
437
320
I 5,721,489
269
I 7,146,101
502
I 21,800,141
452
J 30,474,280
351
53,788,207
145
38,281,998
79
47,958,026
35
148,973,238
2
262,182, 303
55,007 (4,744,261,484 | 9,082 639, 770,167
8,330
4,624
3, 295
2,522
1,898
5, 555
2,675
1,642
1, 038
2,464
Number of
returns
8,076 351,849,592
1,362
77,425, 275
154
103
96
79
57
129
95
63
30
107
63, 039
154, 264
242, 747
274, 982
254, 829
934,119
1,150, 672
1,067, 677
674,442
3,712,958
I
525, 047
564, 242 1,218
692 1, 022,107
1,148, 276
508 1,259,186
1,311,063
382 I 1,331,519
1, 376,913
1, 265, 073
319 1, 428, 753
6, 040, 342
901 6, 546, 239
4, 757, 691
462 I 5, 682, 729
4, 328, 239
306 5, 291, 700
3,169, 023
211 4, 730, 595
9, 688, 247
532 18, 681, 021
Classes grouped to conceal the amount and identity of taxpayers.
I
O
Co
5O
O
CO
Or
TABLE 18.—Corporation returns—Distribution of number of returns, net income and net deficit, by size of net income and, net deficit, bij major
industrial groups—Continued
Co
Manufacturing
Aggregate
Agriculture and
related industries
Mining and quarrying
Distribution
Number of
Amount
returns
Reporting no n e t income—
Continued.
Size of deficit—Continued.
$50,000 u n d e r $100,000
$100,000 u n d e r $250,000-_.
$250,000 u n d e r $500,000- _ $500,000 u n d e r $1,000,000..
$1,000,000 under $5,000,000
$5,000,000 a n d over
Classes grouped 2
Number of
returns
3,990
2,048
557
287
186
10
$276, 902,138
311, 303, 871
193, 694, 881
200, 947, 313
342, 217, 717
142, 048, 511
113
57
6
6
2
Total reporting deficit.. 174, 828
2,391,124, 248
4,679
Inactive corporations—no income data reported
Grand total—Net income less deficit
Amount
$7, 751,155
8,824, 237
1,923,410
3, 580, 713
2,832, 613
50,092,052
1,082
52, 281
495, 892 8,226, 616,909
10, 265
Number of
returns
A mount
Number of
returns
379 $26,431,675
23 J 36,133,413
69 23,373, 255
33 24,122, 672
21
(2)
1
(2)
43,198, 967
1,352
770
212
115
7,750 207,415,745
Number of
returns
Amount
18, 793 125, 262,976
Amount
Number of
returns
Amount
Number of
returns
Amount
146
78
17
15
5
$9,964,488
11,841,144
5, 621,329
9, 990, 647
8, 898,487
295 $20,427,423
182 26,960, 728
48 16,757, 526
31 21,422, 504
11 23, 661, 519
60
22
11
7
2
$4, 263, 612
3,427,853
4,045,917
4, 769,121
3, 001,732
4
$94, 010,177
115,987,183
74,931, 648
79, 568, 592
130, 556, 039
91,997, 855
36,566
833. 735,142
5,586
79,965, 204
6,098 (155,728,596
1,015
28,037,964
CO
49,387,311
3
o
736
95, 777 3,910,526,342
63
334
15,404 559, 804,963
14, 508 196,120,996
2,440
Manufacturing—Continued
R u b b e r and related
products
Distribution
Number of
returns
Amount
Lumber and wood
products
Number of
returns
Amount
Paper, pulp, and
products
Number of
returns
Amount
P r i n t i n g a n d p u b - Chemicals a n d allied
lishing
substances
Number of
returns
Amount
Number of
returns
Amount
Stone, clay, a n d
glass products
Number of
returns
Amount
Metal and metal
products
Number of
returns
Amount
Reporting net income:
Size of net income—
Under $1,000
$1,000 under $2,000 __
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
_
65
48
41
9
13
$28, 676
69, 022
106, 607
31,866
58, 971
661
475
465
288
184
$305,173
711,012
1,156, 283
1,000,478
818,833
147
125
120
67
46
$66,867
180,953
303,696
230,763
204,586
25
o
4,204
5,860
30,384,428
Food products, bev- Textiles and textile Leather and leather
products
products
erages, and tobacco
All manufactures
1,601
1,095
887
512
299
$712,008
1, 614, 799
2, 230, 717
1, 752,930
1, 348, 350
905
435
349
213
152
$339,982
630, 364
884, 736
737, 816
683,414
484
337
311
166
120
$205,696
489, 817
786, 237
573, 551
536, 670
1,776
1,192
1,144
801
500
$730,730
1, 776, 384
2,872, 332
2, 764, 770
2, 229, 548
o
$5,000 u n d e r $10,000
$10,000 u n d e r $15,000
$15,000 u n d e r $20,000
$20,000 u n d e r $25,000
$25,000 u n d e r $50,000
$50,000 u n d e r $100,000
$100,000 u n d e r $250,000
$250,000 u n d e r $500,000
$500,000 u n d e r $1,000000.
$1,000,000 u n d e r $5,000,000.
$5 000,000 a n d over
Classes grouped 2
__.
Total r e p o r t i n g
income
261, 419
138, 544
273, 982
176, 612
876,188
1, 567, 095
3, 543, 297
5, 198,194
8, 327, 071
(2)
4, 027, 009
4,281,772
3, 253, 312
4, 236, 546
12,906,420
19, 580, 627
31, 510, 328
17, 533,151
18, 266, 610
22, 609,104
570
346
187
186
355
278
205
51
27
12
151
105
58
68
134
119
101
52
31
1,086,168
1,312,382
1, 009, 039
1, 537, 051
4.921,007
8, 426, 273
16, 520,100
18, 843, 138
22,782,125
41, 165, 362
838
372
262
191
369
290
209
70
41
31
3
5,898,899
4, 569, 288
4, 517, 549
4, 336,984
13,258,496
20, 630,127
32,878,399
23, 888, 285
28, 344, 529
56, 475,100
41 193 502
439
3,137, 560
217
2, 679, 856
178
3,112,868
174
3,914,954
326 11, 794, 435
306 21. 436, 051
235 36, 969,838
128 44, 678, 072
75 52,189, 916
76 169,440,198
23 495, 496 442
7,070 243, 649, 962
4,231 848,126, 502
(2)
23, 986, 987
307
154
115
89
194
174
126
39
25
31
4
2,172, 292
1,914,191
2, 025, 295
2. 012, 526
6, 985, 034
12,139,224
19,013, 597
14, 552, 973
16. 539, 569
65, 716, 214
26 343 968
.—_
net
R e p o r t i n g no n e t i n c o m e :
Size of deficit—
U n d e r $1,000 .
$1,000 u n d e r $2,000
$2,000 u n d e r $3,000
$3,000 u n d e r $4,000
$4,000 u n d e r $5,000
$5,000 u n d e r $10,000
$10,000 u n d e r $15,000
$15,000 u n d e r $20,000- _ .
$20,000 u n d e r $25,000
$25,000 u n d e r $50,000. _,___
$50,000 u n d e r $100,000
$100,000 u n d e r $250,000
$250,000 u n d e r $500,000
$500,000 u n d e r $1,000,000...
$1,000,000 u n d e r $5,000,000.
$5,000,000 a n d over
Classes grouped 2
T o t a l r e p o r t i n g deficit...
I n a c t i v e corporations—No income d a t a reported
G r a n d t o t a l — N e t income less deficit
37
11
16
8
23
22
23
14
12
6
1
2
349
44, 644, 531
53
35
21
26
17
47
23
11
11
23
21
23
5
6
18, 894
52, 004
51,123
88, 804
75,435
330, 492
290, 532
190, 677
247.486
849, 452
1,405, 306
3, 552, 883
1. 868, 794
4, 038,126
16, 149, 226
16, 777, 982
2
4,290 142,196, 658
578
317
278
208
170
573
319
198
127
305
169
92
24
V,
3 i
265,912
473,057
833, 469
730,286
759, 853
4,184, 734
3, 896, 767
3,478, 081
2, 859,127
10, 465, 455
11,802,783
13, 878, 069
8, 003,373
4,008, 300
5, 853, 637
10, 405, 516
9, 733, 734
9, 801, 805
11,102,604
36,131, 703
63, 864, 080
127, 240, 771
124, 283,196
151,884,137
366, 680, 379
988 501 846
—.
1,345 118, 589, 510
123
74
53
36
42
116
67
31
23
59
27
22
2
2
1
1,460
793
568
491
1,001
908
817
350
218
187
46
64. 697
110, 224
130,423
125, 351
199, 859
841,022
818, 386
529,990
522, 596
2, 219, 506
1,976,550
3, 200,029
726, 851
(2)
2, 676 172, 006, 854
12, 252
1, 910, 003, 535
1, 246
593
374
286
182
452
183
97
48
134
63
29
9
5
2
549, 660
866, 258
935,850
991,901
817,435
3,178, 966
2,215,416
1, 676,109
1,072,186
4, 575, 884
4, 405, 397
4,013,940
3, 292, 004
3,364,318
2, 148, 472
784
360
237
179
133
402
193
111
81
158
94
54
18
4
12
297, 660
534, 072
588, 519
626, 052
598, 708
2, 894,179
2, 359, 259
1,913,628
1,813.403
5, 555, 595
6, 562, 622
8, 208, 203
6, 444, 577
2,686,731
18, 706, 046
389
262
186
134
86
344
142
95
53
144
57
29
7
2
3
174,024
392, 768
452, 716
471,353
385, 783
2, 500, 393
1,753,243
1,635,447
1, 172, 026
5, 057, 506
3, 850, 847
4, 271,129
2, 533, 094
1, 703, 564
6,164,035
1,517
970
655
550
411
1,161
554
329
221
500
317
182
62
28
20
2
650,072
1,411,251
1, 626, 850
1,944, 668
1, 842, 579
8, 239, 948
6,818, 885
5, 689, 257
4,930,417
17, 580, 377
21, 798, 633
27, 861, 546
22,447, 642
20,104, 206
36, 808,38C
75,219 873
3,703
34, 103, 796
2,820
59, 789, 254
1,933
32,517,928
7,479
254,974, 584
O
GO
3
O
O
3, 493, 462
331
45, 987, 216
!
43
723
3, 367
3
1,342,685
;
71,492,903
290
7, 947
678
14, 958, 946
70
70, 703, 755
2,093 103, 630, 564
354
11,127 209, 546,166
Classes grouped to conceal the amount and identity of taxpayers.
243
450
7,501 788, 337, 248
s
4,852 139, 488, 926
964
20,695
1,655,028,951
Deficit.
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
Construction
Distribution
All other manufacturing industries
Number of
returns
Num- i
her of j
returns I
Reporting net income:
Size of net income—
Under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,C00 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $50,000
$50,000 under $100,000
$100,000 under $250,000
$250,000 under $500,000
$500,000 under $1,000,000...
$1,000,000 under $5,000,000.
$5,000,000 and over
Classes grouped 2
Number of
returns
Amount
Trade
Num- i
ber of ! Amount
returns
Service—Professional, amusements,
hotels, etc.
Finance—Banking,
insurance, r e a l
estate a n d holding companies,
stock and bond
brokers, etc.
Number of
returns
Amount
Numj ber of
returns
Amount
6, 462
3,187
2, 555
1,286
714
1,800
769
481
365
633
380
248
69
31
27
1
$2,481,215
4,686, 980
6, 406, 824
4,417,467
3,193, 828
12,681, 538
9,378,115
8, 362, 622
8, 203, 966
22,191, 544
26, 366,951
38,143, 520
24,179,039
21,037, 543
(2)
()
62,454, 924
21,840
13, 810
11,018
5, 515
3,403
8, 594
?, 958
2,409
1,773
3,382
2,110
1,458
512
274
222
37
$9, 280, 638
20,460, 240
27, 538, 458
18, 966,148
15,211,069
60, 871,360
48,671,003
41, 726,126
39, 828, 835
119,790,304
146,629,922
228, 754, 510
181,133,951
193,413,417
461,632,084
357,434, 561
Nature of business not given
Number of Amount
returns
!
937
574
483
300
198
452
251
154
146
265
226
164
64
30
28
2
$396, 891
852,097
1,219,447
1, 028, 957
895,164
3,216, 300
2, 989, 950
2, 677,601
3, 275,691
9, 454, 766
15, 737,240
25, 986, 864
22,167,019
21,697,692
57,229,673
27,173, 546
2, 481
1,517
1,497
863
476
1,159
516
302
286
437
342
201
58
32
11
1
$1,052,634
2, 252,648
3, 762, 730
2, 973,624
2,122,422
8, 220, 898
6, 389,037
5,242,903
6, 474, 986
15,600,228
23,534,528
30, 427,189
20,386, 818
21,030,820
(2)
$1,625,418 18, 921
3,078, 569 13,255
3, 877, 663 12,114
2,694, 355
6,810
2,240, 595
4,016
8, 898, 578
9,850
6, 795, 351
4, 063
5, 534. 255
2,186
6, 402, 433 2,009
19, 375, 329 3,050
26,525,951
1,857
44, 703, 974 1,071
56, 544, 790
312
162
105,160,062
132
143
309, 804, 835
85
138
1,209,825, 391
14
4,782
2,119
1,553
786
503
1,251
557
320
286
542
$8,418,763
19, 820, 454
30, 448, 149
23,424, 604
17, 912, 365
69, 462, 030
49, 794, 627
37, 832, 370
44, 688, 257
109,165, 468
129,124,022
161, 257, 523
107, 253, 555
91,569, 774
157, 704,989
188, 985,151
21,434,416
Total reporting net
income
Reporting no net income:
Size of deficit—
Under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000__
$4,000 under $5,000. _
$5,000 under $10,000
$10,000 under $15,000
Amount
Transportation and
other public utilities
4
00
10,179 |170,905, 881 j 13,882 1, 813,087, 549 79,745 1,246,862,101 I 19,008 254,186, 076
846
435
354
247
199
573
249
341,427
639,460
872,862
856,977
897, 988
4, 036,908
3, 079,465
1,879
999
715
528
398
1,131
511
772,482
1,474,239
1, 782,249
1,848,308
1, 762,616
8,038,100
6, 255, 546
3,084
928
633
408
297
763
322
974,113 13,450
1,354, 498 7,528
1, 574, 024 5,227
1,409, 940 3,732
1,325,155
2,742
5,384, 666 6,701
3,936, 749 2,718
5, 709, 345
11,030,438
12,928,480
12, 944, 233
12,318,174
47,270,639
33,088, 576
5,090
2,154
1,385
1,010
731
1,855
719
1, 892,144
3,128, 096
3,422, 901
3, 500,191
3, 264, 268
13,170, 295
80, 315 1,971,342,626
18, 262
7,034
4,316
2,964
2,179
5,683
2,568
7,093, 883
10,349, 784
10,679, 887
10, 331, 634
9, 785, 999
40, 396,077
31. 599, 027
530
186
100
32
11
36
24
10
11
8
5
2
$185, 376
266, 287
246, 010
111,172
49, 006
233, 896
295,920
170, 887
109, 128
388, 270
499, 045
810, 391
574, 851
960 I 3,940,239
781
139
92
66
43
95
48
191,157
199, 042
225, 906
226, 700
188, 758
695,062
580,045
o
GO
3
o
o
B
$15,000 u n d e r $20,000
$20,000 u n d e r $25,000
$25,000 u n d e r $50,000
$50,000 u n d e r $100,000
$100,000 u n d e r $250,000
$250,000 u n d e r $500,000
$500,000 u n d e r $1,000,000 . .
$1,000,000 u n d e r $5,000,000.
$5,000,000 a n d over
Classes grouped 2
153
94
224
103
57
9
9
4
2, 648, 862
2.121,323
8', 016,645
7, 552, 516
8, 771, 659
3,190, 541
6,190, 503
6, 961, 615
Total reporting deficit.
3,556
56,178, 751
Inactive corporations—No income data reported
Grand total—Net income less deficit
657
8,487 139, 820,147
2
287
187
295
123
43
13
5
3
4,946,
4,160,
10,066,
8, 849,
6,037,
4,182,
3, 604,
7, 588,
71, 369,108
2, 989,381
2, 527,197
10,408, 616
11, 540, 566
20, 597,128
15, 243,129
20, 924, 948
46, 372,120
26, 607, 544
1,392
764
1,438
585
241
56
15
13
7, 422
173,169, 774
46, 602
2,358
1,474
18, 770
172
113
300
163
135
44
30
27
3
99, 536, 773
415 { 7,141,437
5, 906, 417
266
485 I 16, 914,619
241 | 16, 449,494
127 | 19, 5C5, 464
20 ! 6, 983,037
16 | 10, 962, 088
4
5, 660,496
1,381
882
1,847
1,019
440
134
67
46
2
23,844, 720
19, 662,250
64, 392, 777
71, 567,081
67, 730, 874
46, 753, 629
47, 822,947
86, 605, 555
17, 582,874
355,514,371 j 14,518 126,709,313
48, 824
566,198, 998
24,019, 519
17,058, 966
49, 348, 610
39, 259, 982
35, 737, 780
19,174, 703
10, 361, 012
25, 263,914
3,303 I
3,419
23, 662 1, 639, 917, 775 129, 766
Classes grouped t o conceal t h e a m o u n t a n d i d e n t i t y of t a x p a y e r s .
891, 347, 730
16, 294
36,829 1127,476, 763 145,433 1,405,143,628
344,114
251,863
1, 095,014
1, 042, 291
750, 630
1,129,163
1,350
6, 919, 745
14,287
16,597 3 2,979,506
m
3 Deficit.
o
n
O
GO
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, 1928\ or at close of fiscal year nearest thereto, by major industrial divisions; also the number
having par value common stock
CO
oo
o
ALL CORPORATIONS
Number Number
balance
of returns ofsheets
filed tabulated
Industrial groups
Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages, and tobacco
Textiles and textile products
Leather and leather products
Rubber and related products
Lumber and wood products
Paper, pulp, and products,Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
Miscellaneous manufacturing
Total manufacturing
__.
_.
Inventories
$41, 261, 684 $1,176,816,944
263, 578, 175 6, 646, 756, 034
7,130
10, 366
14, 668
14,174
2,377
680
7, 657
2,023
10, 773
7,051
4,609
19, 731
7,830
91, 573
13, 162 507, 394, 009 1, 140, 284,195 1, 885, 383, 752
207, 258, 467 3, 366, 239, 551 1, 817, 744, 456 8, 924, 304, 430
380, 221, 719 1,113,471,329 1,859,813, 158
741, 299, 537
6, 746, 665, 994
13, 442
217, 287, 240 2,434,573,011
67, 708, 853
149, t)23, 274
1, 218, 665, 775
280, 996,038
263,920,771
2,273
437, 822, 042
18, 594, 797
85, 706, 540
364,112, 830
1, 433, 161, 339
207, 588, 095
468, 644, 997
640
295, 520, 481
] 1,588,396
138, 677, 629
428, 090, 618
3,748, 838, 273
612, 707, 815
7, 190
707, 050, 067
57, 519, 131 1, 804, 793, 013
91, 329, 660
323, 633, 221
2,116,309,685
228, 492, 218
1,942
307, 321, 896
54, 381, 576 1, 111, 211, 114
157, 111,422
924, 551, 014
2, 655, 472, 943
448, 329, 341
836, 965, 037
9,628
202, 920, 082
85, 596, 047
661, 394, 534 1, 187, 851, 583 1, 636, 801, 428
6,437
362, 835, 306 5, 653, 934, 560 3, 575, 064, 916 13, 077,8S, 327
125, 123, 337
286, 200, 584
270, 622, 832
4,275
2,421, 393,887
314, 399, 317
100, 097, 469 1, 324, 950, 348
18, 733 1, 528, 967, 841 3, 525, 100, 479 3, 813, 307, 448 1, 002, 175, 557 9, 075, 432, 068 3, 287, 859, 376 22, 232, 842, 769
151, 594,489
545,376,871
486, 720,903
7,203
684, 540, 019
2, 484,193,800
550, 614,882
65, 346, 636
84, 925 3,895, 230, 033 I 9, 502,164, 828 12, 010, 954, 553 2, 182, 680, 622 27, 025, 204, 489 112, 443, 556, 697 67, 059, 791, 222
$50,708,017
412, 846, 368
$209,857, 537
744, 954, 314
$189, 229, 740
515, 827, 302
196, 800,412
816, 389, 630
263. 207, 313
15, 289
999, 506, 635
16, 770 1, 571, 189, 262 3, 627, 599, 352
114, 068 1, 292, 591, 979 6, 297, 234, 113 5, 907, 628, 042
249,016, 790
547,923,107
177, 507, 616
26, 505
83, 778,
474, 638,
325, 126,
43, 218,
220
288
623
453
755, 697,
48, 887, 427,
4, 909, 780,
3, 521, 418,
$386, 414, 410 i $2,054, 288, 332
2, 214, 956, 272 ; 10, 798, 918, 465
574, 220, 728
518
512 15, 819, 379, 694
620 2, 748, 804,850
292 1, 318, 248, 453
2, 690, 093, 821
71, 379, 740, 743
21, 481,166, 227
5,857,330,711
674, 703, 666 6, 689, 877, 753 16, 969, 258, 578 46, 051, 019, 248 125, G92, 272,116
108, 123 14, 278, 068, 680 41, 029, 344,191
204, 774, 921
106, 090, C28
1,372
5, 967, 419
28,877, 861
12, 726, 694
12, 002, 586
39,109, 733
384, 548 21,952,418, 960 62,804, 344, 933 J20, 751, 291, 561 10,116, 160, 404 109, 931, 469, 720 81, 662, 690, 980 307, 218, 376, 558
Not including 52,281 returns for inactive corporations.
Notes and
accounts
receivable
9,183
12,933
Construction
17, 296
Transportation and other public utilities
21, 304
126, 347
Trade
33, 526
Service—Professional, amusements, hotels, etc...
Finance—Banking, insurance, real estate and
holding companies, stock and bond brokers, etc. 129, 139
Nature of business not given
_.
2,310
Grand total
443, 611
1
Cash 2
Tax-exempt
investments—
Obligations
of States and
Territories
or political
Real estate,
subdivisions buildings,
and Miscellaneous
thereof; secu- equipment
assets, not Total assets3
rities issued
(less
depredistributed
under the
ciation)
Federal farm
loan act and
obligations of
the United
States or its
possessions
2
Includes cash in till and deposits in bank.
3 Less deficit.
1-3
I—I
o
Ul
3
o
o
Capital stock
Industrial groups
Agriculture and related industries
Mining and quarrying.
__
M anufactur ing:
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
Notes and accounts pay
able
Bonded debt
and mortgages
Miscellaneous
liabilities not
distributed
$398, 794, 561
853, 769, 409
$160,874,116
975, 566, 252
$920, 809, 328
5,305, 587, 919
6,759
9,916
$448,863, 536
2, 752,165,622
$152,187, 707
748, 434, 602
$296, 675,829
2, 003, 731,020
$2,054, 288,332
10, 798, 918, 4G5
8, 924,304,430
624, 631,047
1,255,122,149
3,195, 770,368
12, 442
2,056, 913, 228
190,325, 769
1,866, 587, 459
232, 960,319
449,194, 440
895, 440,829
2,485, 297, 653
12,813
1, 782, 772, 692
252,811,617
1,529,961,075
6, 746, 665,994
214, 969,138
30, 246, 568
64,302,077
209,393, 094
461, 280, 936
2,141
276, 482,116
38,008,154
238,473,962
1, 218, 665, 775
179,110,513
239, 973, 514
137,549,824
267,711,572
442, 540, 016
606
208,
42,372,828
166, 275,900
1, 433,161, 339
650, 411, 417
274, 954, 840
378, 925,199
212,190, 903
239, 248, 932
268,555, 612
231, 647,065
122, 277, 327
292, 236,188
229,117,657 1,340, 409, 218
247,029,867
692,164, 791
206,662,660 j
797, 210,163
1,860
9,125
1, 221, 951,354
561, 742, 219
829,861
136,889, 341
21,048, 291
76, 946, 740
1,085,062,013
540, 693, 928
711, 883,121
3, 748, 838, 273
2,116, 369, 685
2, 655, 472, 943
957, 587,340
926, 318,860
926,212,484 j
6,028 | 3,736,936,528
171,158, 392
3., 565, 778,136
13, 077,882,327
206,120, 469
1, 944, 261, 910
187, 348,079
2,148, 718,138
611, 871, 587
52,042,863 j
343,883,539 ! 6, 577, 294, 664
2, 421, 393,887
22, 232,842, 769
122, 576, 559
$138,379, 750
487, 477, 562
Total
liabilities 3
838,005,923
5, 446,143, 407
G r a n d total
$138, 754,748
1,172, 786,303
Surplus and
undivided
profits less
deficit
1,144,187, 484
344, 299, 379
Less deficit.
Common
Deficit
1,153,811, 678
Total manufacturing
j 7,448, 639,367
Construction
818,183, 493
Transportation and other public utilities.
3, 584, 800, 028
Trade
5, 646, 036, 716
Service —Professional, amusements, hotels, etc
928,030, 980
Finance —Banking, insurance,
real estate and holding companies, stock and bond brokers, etc
7,723,833,117
Nature of business not given..
35, 204, 750
3
Preferred
Surplus a n d
undivided
profits
Number
showing
par value
common
stock
138, 694,041
17,072
176, 976, 332
4,147, 407,8
220, 054, 067
401, 221,121
25, 695, 638, 454
1, 044,196,214
6, 522,066, 613
1,179, 698,120
1, 291, 451, 244
554, 706,574
], 102, 952,493
6, 424, 326
27, 437, 292,421 42, 943,300, 573
T
9,815,078, 657
18, 293, 440
804,321,929 i 5,897,663,578
307,814, 809
2,846,036,430
969, 544, 902
7, 732,844, 555
4,043
17,880
293,128,392
914, 660,005
6,804
139, 219,870
669,185, 762
514,077, 587
1, 872, 418, 731
2, 768,045,061 15, 287, 635,077
17, 373, 208
127, 236, 719
, 950, 013, 473 18, 475, 459, 088 77, 256,127, 581
713, 975,987
81,422,854 !
632,553,133
2,484,193,800
3
o
xsi
o
o
18, 933, 345,366 1,406,910,388 117,526,434,978 ; 67,059,791,222
7, 561, 779,388 24, 929, 386,185
4, 960, 054, 621 20, 780, 559, 548
1, 889, 052, 041 7, 363, 308,312
663, 914, 450
6, 921, 178, 203
3
14, 010
557, 724, 985
15, 624 10, 463, 419, 987
107, 836 4, 977, 357, 939
24,041
945, 953,992
99,864 1
@FedFRASER